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DCCUS1ANT EESUNE
04569 - [B0044938]
Audit of tie Office of the Attending Physician Revolving Fund,
Fiscal Year 1977. GGD-78-31; B-181804. December 29, 1977. 3 pp.
* 3 enclosures (3 pp.).
Report to the Congres; by Rotert F. Keller, Acting Comptroller
General.
Issue Area: Accounting and Financial Reporting 42800).
Contact: General Govertment Div.
Budget Function: General Government: Legislative Functions
(801).
Organization Concerned: Congress: Oflice of the Attending
Phjsician.
Congressional Relevance: House Committee cn House
Administration; Senate Coswittee -n Rules and
Administration; Congress.
Authority; Legislative branch Appropriation Act [of] 1976 (89
btat. 283).
The financial transactions of the Office of the
Attending Physician Revolving : jnd for fiscal year 1977 were
audited in accordance with generally accepted auditing
standards. Financial statements for tha revolving tund were
prepared from records furnished by the fund. Shese state*-,ts do
not include certain exlenses such as labor, syringes, aud cthez
rupplies incurzed in revolving fund operatiozs and paid fcr with
appropriattd funds. Findiagr/Conclusiots; The purchase and
resale of prescription drugs make up the majcrity of the funds'
receipts and disburresents* Authoriring lgislation requires &I
mo,,eys received from the sale of drugs or other sources to be
deposited by the Office in the revolting fund and permits
disbursements from the fund for the purchase of Jrugs for
resale. After restoring any impairaent of capital, the fund's
ntt income is required to be transferred tn the general fund of
tha U.S. Treasury. The net income to be transferred to the
Treasury for fiscal year 1977 is $1,406.06. (RES)](ViewImageLocal?handle=hein.gao/gaobaawkv0001&div=1&collection=&method=preview&ext=.png&size=3)