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AFMD-84-39 1 (1984-04-12)

handle is hein.gao/gaobabnif0001 and id is 1 raw text is: COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON D C 20548 B-206277 APRIL 12. 1984 To the President of the Senate and the Speaker of the House of Representatives Subject: Examination of the Office of the Attending Physician Revolving Fund's Financial State- ments for the Fiscal Years Ended September 30, 1983 and 1982 (GAO/AFMD-84-39) Pursuant to the Legislative Branch Appropriation Act of 1976, we have examined the balance sheets of the Office of the Attending Physician Revolving Fund as of September 30, 1983 and 1982, and the related statements of operations and changes in financial position for the years then ended. Our examinations were made in accordance with generally accepted government auditing standards and, accord- ingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circum- stances. In our opinion, the financial statements referred to above present fairly the financial position of the Office of the Attend- ing Physician Revolving Fund as of September 30, 1983 and 1982, 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 applied 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 Office of the Attending Physician Revolving Fund's opera- tions. Enclosures III through VI present the Fund's financial statements and accompanying notes for fiscal years 1983 and 1982. As required by the Legislative Branch Appropriation Act of 1976, we are sending copies of this report to the Subcommittee on Legislative Branch, Senate Committee on Appropriations; the Subcom- mittee on Legislative, House Committee on Appropriations; the House Committee on Government Operations; the Senate Committee on Govern- mental Affairs; and the Clerk of the House of Representatives. 123918 Comptroller General of the United States Enclosures (916803)

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