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Audit of the United States Senate Restaurants Revolving Fund, October 3, 1976, to October 1, 1977, Architect of the Capitol

GGD-78-68 Published: May 31, 1978. Publicly Released: May 31, 1978.
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Highlights

The Senate Restaurants are operated primarily for Senators and employees of the United States Senate. The Architect of the Capitol is responsible for managing the restaurants under the direction of the Senate Committee on Rules and Administration. Receipts from sales and transfer from appropriations for contingent expenses of the Senate are used to finance the activities of the Senate Restaurants Revolving Fund, and funds appropriated to the Architect of the Capitol may be used to purchase restaurant equipment. This equipment is not recorded as assets of the Revolving Fund.

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Civil auditsFinancial recordsFunds managementRevolving fundsPayroll recordsAccounts receivableFinancial statementsLegislatorsGovernment auditing standardsAccounting records