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GAO-15-709R 1 (2015-07-16)

handle is hein.gao/gaobaajcp0001 and id is 1 raw text is: G A U.S. GOVERNMENT ACCOUNTABILITY OFFICE 441 G St. N.W. Washington, DC 20548 July 16, 2015 The Honorable Roy Blunt Chairman The Honorable Charles E. Schumer Ranking Member Committee on Rules and Administration United States Senate Senate Office of Public Records Revolving Fund: Audit of Fiscal Year 2014 Cash Receipts Established in 1972, the Senate Office of Public Records (SOPR) receives, processes, and maintains for public inspection records, reports, and other documents filed with the Secretary of the Senate. 1 The cash receipts are generated from selling printed copies of those public documents filed with the Secretary of the Senate. The cash receipts are recorded in the Senate Office of Public Records Revolving Fund (Fund). Cash receipts have decreased in current years because most documents are now available at no charge on the Internet within 72 hours of filing. On April 8, 2015, you requested that we conduct an audit of the cash receipts and cash disbursements recorded in the Fund for fiscal year 2014. This report presents the results of our audit of SOPR's cash receipts as recorded in the Fund during fiscal year 2014. SOPR did not have any cash disbursements in fiscal year 2014.2 In summary, we found that the Fund's total recorded cash receipts of $10,027 for fiscal year 2014 were accurate and supported by documentation. Objective, Scope, and Methodology Our objective was to determine whether recorded cash receipts for the Fund for fiscal year 2014 were accurate and supported by documentation. To achieve our audit objective, we reviewed SOPR's cash receipts policies and procedures and verified our understanding through meetings with SOPR staff. Based on SOPR's policies and procedures, we then developed a data collection instrument to test cash receipts and document the results. Because of the low volume of activity, we tested the entire population of cash receipts for fiscal year 2014. Specifically, using copies of the fiscal year 2014 cash receipts that are maintained at SOPR's offices, we verified that the receipts were sequentially numbered and that the date of each receipt applied to fiscal year 2014. We then recalculated the Fund's total cash receipt activity for fiscal year 2014. We also verified that the cash receipts tested reconciled to the 1SOPR was established as a result of the Federal Election Campaign Act of 1971. Pub. L. No. 92-225, 86 Stat. 3, February 7, 1972, classified at 2 U.S.C. §§ 431 et seq. 2SOPR operations are partially funded from the budget of the Office of the Secretary of the Senate. According to the Superintendent of SOPR, SOPR did not have any additional needs that would have required disbursements from the Fund during fiscal year 2014. GAO-1 5-709R Senate Office of Public Records Revolving Fund Page 1

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