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GAO-23-105232 1 (2022-10-05)

handle is hein.gao/gaonsq0001 and id is 1 raw text is: GAO U.S. GOVERNMENT ACCOUNTABILITY OFFICE 441 G St. N.W. Washington, DC 20548 October 5, 2022 The Honorable Amy Klobuchar Chairwoman The Honorable Roy Blunt Ranking Member Committee on Rules and Administration United States Senate Senate Stationery Room Revolving Fund: Procedures Related to FY 2020 Receipts and Disbursements Independent Accountant's Report on Applying Agreed-Upon Procedures As you requested, we performed agreed-upon procedures on the Senate Stationery Room Revolving Fund's (Fund) fiscal year 2020 receipts and disbursements as described in the enclosures to this report, with which the Secretary of the Senate agreed. The Senate Stationery Room is under the authority of the Secretary who acts as purchasing agent for stationery supplies to meet Senate office needs. This includes the sale of office and administrative supplies, flags, and special order items such as business cards. Per Senate Stationery Room procedures, sales receipts are taken to the Senate Disbursing Office for deposit into the Fund. The Senate Disbursing Office makes disbursements on behalf of the Fund for Senate Stationery Room purchases of inventory items for resale and supplies and payment for other service expenses. The sufficiency of these agreed-upon procedures is solely the responsibility of the Secretary. We performed these agreed-upon procedures solely to assist your offices and the Secretary in ascertaining whether the Fund's fiscal year 2020 receipts and disbursements are supported by information from the Senate Stationery Room and the Senate Disbursing Office. Consequently, we make no representation regarding the sufficiency of the agreed-upon procedures described in the report either for the purpose for which this report has been requested or for any other purpose. We conducted this agreed-upon procedures engagement in accordance with U.S. generally accepted government auditing standards, which incorporate attestation standards established by the American Institute of Certified Public Accountants. Our agreed-upon procedures engagement involves GAO performing specific procedures that the Secretary has agreed to and acknowledged to be appropriate for the intended purpose of the engagement and reporting on findings based on the procedures performed. We were not engaged to perform, and did not perform, an examination or review, the objective of which would have been to express an opinion or conclusion, respectively, on the Fund's fiscal year 2020 receipts and disbursements. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that we would have reported to you. The procedures we agreed to perform were related to the Senate Stationery Room's processes over (1) daily receipts, weekly deposits, and monthly reconciliations for the Fund's receipts and GAO-23-105232 FY 2020 Senate Stationery Room Revolving Fund Page 1

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