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Independent Auditor's Report on Applying Agreed-Upon Procedures: Senate Disbursing Office 2015 Cash Count

GAO-15-683R Published: Jun 24, 2015. Publicly Released: Jun 24, 2015.
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Highlights

What GAO Found

On May 8, 2015, GAO performed agreed-upon procedures at the Senate Disbursing Office (SDO), consisting of (1) identifying and confirming the authorized and reported amount of cash accountability for the Secretary of the Senate, (2) counting all cash items that support the cash accountability level of the SDO, (3) counting all noncash items that support the cash accountability level of the SDO, and (4) comparing the total amount counted to the authorized amount and reported amount. The enclosure to this report provides the details on the agreed-upon procedures and the results of performing each of these procedures. In commenting on a draft of this report, the Secretary of the Senate agreed with the results of the procedures performed related to verifying the cash accountability of level of the SDO.

Why GAO Did This Study

The Chairman and Ranking Member of the U.S. Senate Committee on Rules and Administration requested that GAO perform certain agreed-upon procedures to assist them and the Secretary of the Senate in verifying the cash accountability level of the SDO.

For information, contact J. Lawrence Malenich at  (202) 512-9399 or malenichj@gao.gov.

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Topics

AccountabilityAudit reportsAuditorsCash managementDisbursing officersFederal fundsFunds managementInternal controlsReporting requirementsUse of funds