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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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.

The United States Senate Restaurants Revolving Fund was audited for the period October 3, 1976, to October 1, 1977, in accordance with the Comptroller General's standards for auditing financial transactions, accounts, and reports of governmental activities. These standards include generally accepted auditing standards. Financial statements were prepared on the basis of the accounting records maintained on an accrual basis by the Senate Restaurants' accounting staff and do not include the cost of equipment and furnishings acquired with appropriated funds. The statements were prepared on a basis consistent with that of the preceding period and present fairly the financial position of the Senate Restaurants Revolving Fund at October 1, 1977, and October 2, 1976, results of its operations, and changes in its financial position for the periods then ended.

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