As part of our role in helping Congress to oversee its own funds, we performed certain procedures that were requested on behalf of the Secretary of the Senate. We independently counted the cash and noncash items (e.g., cashed checks) in the Senate Disbursing Office on Aug. 10. We make no overall conclusion on the results.
There was a difference of $3.06 from what the office had reported to the Treasury on July 31, which officials said was a known overage that accumulated over time.
What GAO Found
GAO performed agreed-upon procedures at the Senate Disbursing Office (SDO) consisting of (1) identifying 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) agreeing the total amount counted to the authorized amount and reported amount of cash accountability. The total value of cash and noncash items counted on August 10, 2021, agreed to the cash accountability level that the SDO authorized and reported, except for a difference of $3.06, which SDO officials stated is a known overage that has accumulated over time.
The Secretary of the Senate is responsible for the sufficiency of these agreed-upon procedures to meet the SDO's objectives, and GAO makes no representation in that respect. The report provides the details on the agreed-upon procedures and the results of performing each of the procedures.
The Secretary of the Senate in an email response stated that she had no comments on the draft report.
Why GAO Did This Study
The Chairwoman and Ranking Member of the Senate Committee on Rules and Administration requested that GAO perform procedures on the cash accountability level that the SDO authorized and reported. The cash accountability level represents the value of cash and noncash items for which the Secretary of the Senate, as disbursing officer for the U.S. Senate, is responsible.
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