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AFMD-83-69 1 (1983-08-15)

handle is hein.gao/gaobabnbu0001 and id is 1 raw text is: .1 COMITROLLCR GENERAL OF THE UNITED STATES WASHINGTON, D.C. 20546 AUGUST 15, 1983 B- 11489 1 The Honorable Augustus F. Hawkins Chairman, Committee on House Administration House of Representatives Dear Mr. Chairman: Subject: Examination of the House of Representatives Restaurant Revolving Fund's Financial State- ments for the Periods Ended October 2, 1982 and October 3, 1981 (GAO/AFMD-83-69) Pursuant to the August 23, 1982, request from the Honorable Ed Jones, Chairman, Subcommittee on Services, Committee on House Ad- ministration, we have examined the balance sheets of the House of Representatives Restaurant Revolving Fund as of October 2, 1982, and October 3, 1981, and the related statements of operations and changes in financial position for the years then ended. Our exam- inations 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 Restaurant Revolving Fund as of October 2, 1982, and Octo- ber 3, 1981, and the results of its operations and the changes in its financial position for the years then ended, in conformity with generally accepted accounting principles and the financial account- ing policies described in note 1 to the financial statements ap- plied on a consistent 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 Restaurant Revolving Fund's opera- tions. Enclosures III through VI present the Fund's financial statements and accompanying notes for fiscal 1982 and 1981. Sincerely yours, Comptroller neral of the Unites States Enclosures 191 0410(916772)

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