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AFMD-83-15 1 (1982-12-28)

handle is hein.gao/gaobabmtg0001 and id is 1 raw text is: COMPTROLLER GENERAL OF THE UNITED STATES 1*_ WASHINOTON D.C. MIMS B-114854 DECEMBER 28,1982 To the Speaker and the Sergeant at Arms 120220 of the House of Representatives Subject: Audit of the Financial Transactions of the Sergeant at Arms, House of Representatives, for the 12 Months Ended June 30, 1982 (GAO/AFMD-83-i5) Pursuant to the act of July 26, 1949 (2 U.S.C. 81a), we have examined the balance sheet of the Sergeant at Arms as of Decem- ber 31, 1981, and June 30, 1982, and the related statements of fi- nancial transactions for appropriated funds and deposit funds for each of the 6-month periods then ended. Our examination was made in accordance with generally accepted government auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the financial statements referred to above present fairly the financial position and accountability of the Sergeant at Arms for the 6 months ended December 31, 1981, and June 30, 1982, respectively, and the financial transactions for the 6-month periods ended at those dates, in conformity with gen- erally accepted accounting principles and the financial accounting policies described in note 1 to the financial statements applied on a basis consistent with that of the preceding year and in ac- cordance with applicable Federal laws. Enclosures I and II contain our report on internal accounting controls and compliance with laws and regulations, and our comments on the Office of the Sergeant at Arms' financial operations. En- closures III through VI present the office's financial statements and accompanying notes for 1981 and 1982. Comptroller General of the United States Enclosures (916671)

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