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AFMD-83-28 1 (1983-03-10)

handle is hein.gao/gaobabmwf0001 and id is 1 raw text is: COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON D.C. 20548 B-196900 MARCH 10, 1983 The Honorable Benjamin J. Guthrie Clerk of the House of Representatives Dear Mr. Guthrie: Subject: Audit of the Stationery Revolving Fund for the Fiscal Year Ended June 30, 1982 (GAO/AFMD-83-28) Pursuant to the preceding clerk's May 10, 1982, request, we have examined the comparative statement of assets, liabilities, and Government equity of the Stationery Revolving Fund as of June 30, 1982, and June 30, 1981, and the related statements of operations and retained income and changes in financial position for the years then ended. Our examination was made in accordance with generally accepted government auditing standards, and, ac- cordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the cir- cumstances. In our opinion, the financial statements referred to above present fairly the financial position of the Stationery Revolving Fund as of June 30, 1982 and 1981, and the results of its opera- tions and changes in financial position for the years then ended, in conformity with generally accepted accounting principles and the financial accounting policies described in note 1 to the financial statements. These principles and policies were consistently applied during the period except for the changes, with which we concur, in the methods of pricing inventory and of computing depreciation as described in note 1 to the financial statements. Enclosures I and II contain our report on internal accounting controls and compliance with laws and regulations, and our comments on the Stationery Revolving Fund's operations. Enclosures III through VI present the fund's financial statements and accompanying notes for fiscal 1981 and 1982. We are sending a copy of this report to the Chairman, Committee on House Administration. Sincerely yours, 120789 Comptroller General of the United States Enclosures (916741)

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