Audit of the House of Representatives Restaurant Revolving Fund October 8, 1978, to October 6, 1979

GGD-80-44: Published: Apr 23, 1980. Publicly Released: Apr 23, 1980.

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GAO audited the House of Representatives Restaurant Revolving Fund for the period October 8, 1978, to October 6, 1979. The audit reviewed operations and applicable federal laws, observed the physical count of stock on hand, examined selected financial transactions and records, confirmed Members' account balances, and carried out such other auditing procedures as considered necessary. GAO also reviewed sales revenues from the Restaurant which are deposited in the U.S. Treasury and credited to the House Restaurant Revolving Fund for use in operating the Restaurant.

GAO found that, for the fiscal year ended October 6, 1979, the House Restaurant's net income was $315,799. The net income for fiscal year ended October 7, 1978, was $11,856. Moreover, analysis of operating results for the two fiscal years showed a substantial improvement in food operations. This increase was due primarily to increased income of about $194,300 from Rayburn catering operations as a result of increased sales and reduced labor costs, and a reduction in the loss from operating the congressional restaurant and Members' Dining Room of about $64,500 as a result of better control over labor costs and closing these facilities during recess periods. However, net income from tobacco stand sales decreased as a result of lower sales.

Recommendation for Executive Action

  1. Status: Closed

    Comments: Please call 202/512-6100 for additional information.

    Recommendation: The Restaurant administrative officer and the unit managers should adopt improved procedures for counting and recording an accurate tableware and kitchenware inventory which would serve as a better basis for allocating replacement expenses to operating units.

    Agency Affected:


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