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AFMD-83-82 1 (1983-08-11)

handle is hein.gao/gaobabnbs0001 and id is 1 raw text is: I dakr. - COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTOND.C. 201146 B- 202896 AUGUST 11. 1983 The Honorable Augustus F. Hawkins Chairman,. Committee on House Administration House of Representatives Dear Mr. Chairman: Subject: Examination of the House of Representatives Beauty Shop Revolving Fund's Financial State- ments for the Years Ended December 31, 1982 and 1981 (GAO/AFMD-83-82) As required by the Legislative Branch Appropriation Act 1970, (83 Stat. 347), and in accordance with the December 7, 1982, re- quest from the Chairman of the Subcommittee on Services, Committee on House Administration, we have examined the balance sheets of the House of Representatives Beauty Shop Revolving Fund as of Decem- ber 31, 1982 and'1981, and the related statements of operations and changes in financial position for the years then ended. Our exami- nations were made in accordance with generally accepted government auditing standards and, accordingly, included such tests of the ac- counting records and such other auditing procedures as we consid- ered necessary in the circumstances. In our opinion, the financial statements referred to above present fairly the financial position of the House of Representa- tives Beauty Shop Revolving Fund as of December 31, 1982 and 1981, and the results of its operations and the changes in its financial position for the years then ended, in conformity with generally ac- cepted accounting principles and the financial accounting policies described in note 1 to the financial statements applied on a con- sistent basis. Enclosures I and II contain our report on internal accounting controls and compliance with laws and regulations, and our comments on the House of Representatives Beauty Shop Revolving Fund's opera- tions. Enclosures III through VI present the fund's financial statements and accompanying notes for the years ended December 31, 1982 and 1981. 122108 (9 6682)

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