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AFMD-85-8 1 (1984-10-24)

handle is hein.gao/gaobabnnf0001 and id is 1 raw text is: COMPTROLLER GENERAL OF THE UNITED STATES .Z sq WASHINGTON D.C. 20548 B-114871 OCTOBER 24. 1984 The Honorable George M. White Architect of the Capitol 125442 Dear Mr. White: Subject: Examination of the United States Senate Restau- rants Revolving Fund's Financial Statements for the Fiscal Years Ended October 8, 1983, and September 25, 1982 (GAO/AFMD-85-8) This report summarizes the results of our examination of the United States Senate Restaurants Revolving Fund's financial state- ments for the fiscal years ended October 8, 1983, and September 25, 1982. We made our examination pursuant to section 5 of the act of July 6, 1961 (40 U.S.C. 174j-5). We have examined the balance sheet of the United States Senate Restaurants Revolving Fund as of-October 8, 1983, and September 25, 1982, and the related statements of operations and changes in fi- nancial position for the years then ended. Our examinations were 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 neces- sary in the circumstances. In our opinion, the financial statements referred to above present fairly the financial position of the United States Senate Restaurants Revolving Fund as of October 8, 1983, and September 25, 1982, and the results of its operations and the changes in its fi- nancial position for the years then ended, in conformity with gen- erally accepted accounting principles and the financial accounting policies described in note 1 to the financial statements applied on a consistent basis. Our examination was made for the purpose of forming an opinion on the basic financial statements taken as a whole. The accompany- ing supplementary information is presented for purposes of addi- tional analysis and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the examination of the basic financial state- ments and, in our opinion, is fairly stated in all material re- spects in relation to the basic financial statements taken as a whole. (916783)

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