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AFMD-85-46 1 (1985-07-12)

handle is hein.gao/gaobabnsh0001 and id is 1 raw text is: COMPTROLLER GENERAL OF, THE UNITED STATES | WASHINGTON D.C. =0 B-1 14871 JULY 12, 1985 The Honorable George M. WhiteU Architect of the Capitol 127392 Dear Mr. White: Subject: Examination of the United States Senate Restau- rants Revolving Fund's Financial Statements for the Fiscal Years Ended October 6, 1984, and October 8, 1983 (GAO/AFMD-85-46) 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 6, 1984, and October 8, 1983. 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 6, 1984, and October 8, 1983, 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 6, 1984, and October 8, 1983, 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. Exhibits A and B present supplementary information on restaurant operations and (916784)

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