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B-133046 1 (1970-05-13)

handle is hein.gao/gaobabkrl0001 and id is 1 raw text is:         RESTRICTED - Not to be released outside the General
        Accounting office except on the basis of specific approval
        by the Office of Legislative LUason4 a record of which is kept  --/ - 7c
        by the Distribution Section, Publications Branch, OAS
               COMPTROLLER GENERAL OP THE UNITED fTAT             36
                         WASHINGTON D C 20548


          B-1 30 6RELEASED
B-133046                                                MAY 1 3 1970




Dear Mr. Dunphy:

     The General Acountlng Office has examined into the financial
transactions of the SENATE EMPLOYEES BARBER SHOP for the calendar
year 1969, pursuant to your request dated January 6, 1970. Our
examination included appropriate tests, to the extent permitted by
the accounting records, and such other auditing procedures as we
considered necessary. We did not obtain the head barber's comments
on matters discussed in this report.

GENERAL COMMENTS

     The barber shop was established about 1928 to provide conven-
lent, efficient, and economical services to employees of the Senate.
The shop is managed by the head barber, under the direction of the
Senate Committee on Rules and Administration and the Sergeant at
Arms of the Senate. At December 31, 1969, the staff consisted of
the head barber, four regular barbers, and a shoeshine boy who also
served as a part-time janitor. An assistant barber was also employed
during the year, but his employment was terminated on December 13,
1969. Each barber holds a certificate from the District of Columbia
Board of Barber Examiners.

     Income was received principally from barber services performed
for he following fees:

                       Haircut       $1.25
                       Shave          1.00
                       Tonic           .35
                       Massage        1.75
                       Shampoo        1.75
                       Shoeshine       .25

In addition to the fees received from barber services, other income
was received from the sale of combs and nail clippers.

     The head barber collected receipts from barber operations and
compensated the other barbers on the basis of fixed percentages of
the receipts from the services they performed. The rate of compen-
sation was 85 percent for the assistant barber and 75 percent for



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