Audit of the Office of the Attending Physician Revolving Fund--Fiscal Year 1979

The Office of the Attending Physician was established in 1928 to serve the medical needs of the members of Congress. GAO prepared the financial statements for the revolving fund from records furnished by the fund and adjusted the records, which were maintained on a cash basis, to present the financial position and results of the revolving fund operations on an accrual basis. The statements did not include certain expenses such as labor, syringes, and other supplies incurred in revolving fund operations, but paid for with appropriated funds. The statements prepared on a basis consistent with that of the preceding year presented fairly the financial position of the Office of the Attending Physician Revolving Fund at September 30, 1979 and 1978.