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AFMD-85-32 1 (1985-03-27)

handle is hein.gao/gaobabnpw0001 and id is 1 raw text is: COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON D.C. 20648 B-206277 MARCH 27,1985 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 Septem- ber 30, 1984 and 1983 (GAO/AFMD-85-32) 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, 1984 and 1983, and the related statements of operations and government equity and changes in financial 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 Office of the Attend- ing Physician Revolving Fund as of September 30, 1984 and 1983, and the results of its operations and the changes in its financial po- sition for the years then ended, in conformity with generally ac- cepted accounting principles and the financial accounting policies described in note 2 to the financial statements applied on a con- sistent basis. Enclosure I contains our report on internal accounting con- trols and compliance with laws and regulations. Enclosures II through V present the Fund's financial statements and accompanying notes to the financial statements for the years ended September 30, 1984 and 1983. 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 Branch, House Committee on Appropriations; the House Committee on Government Operations; the Senate Committee on Governmental Affairs; and the Clerk of the House of Representa- tives. 126565 Comp ller General of the United States Enclosures 0-3161 (916804)

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