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B-125079 1 (1970-06-02)

handle is hein.gao/gaobabkqj0001 and id is 1 raw text is: A T @Qnerach as kpo t JU 29RELEASED B- 125079 JN217 Dear Mr. Dunphy: The General Accounting Office has made an audit of the SENATE RECORDING STUDIO REVOLVING FUND for the fiscal year ended June 30, 1969, pursuant to your request dated June 11, 1969. Our audit included a review of the controls over equipment and inventories, an examination of selected finan- cial transactions, and such other auditing procedures as we considered necessary in the circumstances. We also made the accounting entries necessary to close the books and prepared the financial statements (see attached schedules 1 through 3). GENERAL COMMENTS The Senate Recording Studio was established pursuant to the provisions of section 105 of the Legislative Branch Ap- propriation Act, 1957 (2 U.S.C. 123b). The Studio is operated by the Sergeant at Arms of the Senate under the direction and control of the Committee on Rules and Administration of the Senate. The Studio makes disks, films, and tape recordings for the Vice President and for members and committees of the Senate. The prices or rates to be charged for services are set by the Committee on Rules and Administration. The Studio operations are financed in part through a revolving fund and in part from appropriated funds. All moneys received for recordings and from any other source are deposited into the revolving fund and are available for the care, maintenance, operation, and other expenses of the Stu- dio. Employee salaries and benefits and certain other oper- ating expenses, such as those for utilities and space used by the Studio, are paid from appropriated funds, are not recorded in the Studio's accounting records, and therefore are not shown on the financial statements included in this report. W_6_________ 7 7

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