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AFMD-85-28 1 (1985-04-08)

handle is hein.gao/gaobabnqc0001 and id is 1 raw text is: 



                   COMPTROLLER GENERAL OF THE UNITED STATES
                              WASHINGTON D.C. 20648

B-1 14854                                        APRIL 8, 1985



To the Speaker and the Sergeant at Arms
of the House of Representatives

     Subject: Examination of the 'Financial Statements of
               the Office of the Sergeant at Arms, House of
               Representatives, for the  6-Month Periods Ended
               June 30, 1984, and December 31, 1983  (GAO/
               AFMD-85-28)

     Pursuant to the act of July 26, 1949 (2 U.S.C. 81a), we have
examined the balance sheets of the Office of the Sergeant at Arms,
House of Representatives, as of June 30, 1984, and December 31,
1983, and the related statements of operations and changes in fi-
nancial position for each of the 6-month periods then ended. Our
examinations were made in accordance with generally accepted gov-
ernment auditing standards and, accordingly, included such tests of
the accounting records and such other auditing procedures as we
considered necessary in the circumstances.

     In our opinion, the financial statements referred to above
present fairly the financial position of the Office of the Sergeant
at Arms as of June 30, 1984, and December 31, 1983, and-the results
of its operations and changes in financial position for the 6-month
periods then ended, in conformity with generally accepted account-
ing 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. Exhibit A pre-
sents supplementary information on financial transactions of appro-
priated funds. This supplementary information is-presented for
purposes of additional 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 fi-
nancial statements and, in our opinion, is fairly stated in all ma-
terial respects in relation to the basic financial statements taken
as a whole.

     Enclosure I contains our report on internal accounting con-
trols and compliance with laws and regulations. Enclosures It
through V present the Office's financial statements and accompany-
ing notes for the 1984 and 1983 periods.

    III IiWIIII liii/-                       G


        126650                   Compt oller General
                             IV of the United States

Enclosures                   )(916673)

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