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GAO-01-390R 1 (2001-02-20)

handle is hein.gao/gaobaalny0001 and id is 1 raw text is: I Accountability * Integrity * Reliability United States General Accounting Office Washington, DC 20548 February 20, 2001 The Honorable Gary Sisco Secretary of the United States Senate Subject: Senate Office of Public Records Revolving Fund Review Procedures Dear Mr. Secretary: We performed procedures you requested to assist you in determining whether the Senate Office of Public Records revolving fund's reported fiscal year 2000 receipts and disbursements (October 1, 1999 through September 30, 2000), and fund balances at the beginning and end of the review period are complete and accurate. In summary, the procedures you asked us to perform included reviewing documentation supporting the Senate Office of Public Records revolving fund's recorded receipt and disbursement transactions for evidence that the transactions were properly authorized, recorded, and reported on the Senate Disbursement Office's monthly Statement of Funding Authorization and Expense Activity reports. In addition, you asked us to review the fund balance at the beginning and end of the fiscal year under review. The details of the agreed-upon procedures along with our results are presented in enclosure I. The unaudited fiscal year 2000 Schedule of Receipts, Disbursements, and Fund Balance for the Senate Office of Public Records revolving fund is in enclosure II. By specifying the agreed-upon procedures, your office was responsible for ensuring that the procedures were sufficient to meet your objectives, and we make no representations in that respect. In performing these procedures, we conducted our work in accordance with generally accepted government auditing standards that incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance when performing and reporting the results of agreed-upon procedures. In agreeing to perform these procedures you requested, we discussed this guidance and the related limitations on the nature, scope, and intended use of our work with your office. As we did not perform a financial audit, we do not express an opinion on the enclosed schedule. We provided a draft of this letter, along with its enclosures, to your staff for review and comment. Your staff agreed with the contents of this letter and the enclosures. We conducted our work from December 13, 2000 through January 25, 2001. This letter is intended for the use of your office and is not intended to be and should not be used by those who have not agreed to the procedures and taken responsibility for GAO-01-390R Senate Public Records Fund Review

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