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AFMD-85-48 1 (1985-07-29)

handle is hein.gao/gaobabnsu0001 and id is 1 raw text is: COMPTROLLER GENERAL OW THME UNITED STATES WASINGTON D.C. 2 3-202896 JULY 29. 1985 The Honorable Frank Annunzio Chairman, Committee on House Administration House of Representatives Dear Mr. Chairman: Subject: Examination of the House of Representatives Beauty Shop Revolving Fund's Financial State- ments for the Years Ended December 31, 1984 and 1983 (GAO/AFMD-85-48) As required by the Legislative Branch Appropriation Act, 1970 (83 Stat. 347), and in accordance with the December 17, 1984, re- quest from the Chairman of the Subcommittee on Services, Committee on House Administration, we have examined the balance sheets of the House of Representatives Beauty Shop Revolving Fund as of Decem- ber 31, 1984 and 1983, and the related statements of operations and changes in financial position for the years then ended. Our exami- nations were made in accordance with generally accepted government auditing standards and, accordingly, included such tests of the ac- counting records and such other auditing procedures as we consid- ered necessary in the circumstances. In our opinion, the financial statements referred to above present fairly the financial position of the House of Representa- tives Beauty Shop Revolving Fund as of December 31, 1984 and 1983, 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 and the accounting policies described in note 1 to the financial statements applied on a consistent 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 for the years ended December 31, 1984 and 1983. As required by the Legislative Branch Appropriation Act, 1970, we are sending copies of this report to the Speaker and to the Clerk of the House of Representatives. Sincerely yours, n sr Comptroll Gen of the United States 176 Enclosures (916684)

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