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![handle is hein.gao/gaobaaxgu0001 and id is 1 raw text is:
DOC 0N3T RSonB
05964 - B14665121
Audit of the House of Iepresentative eauty Shop. Calendar Year
1977. GGD-78-64; 9-162878. lay 24, 1978. 3 Fp. + enclosure (5
pp.).
Report to Rep. rt)nne Brathwaite Burke; by lumer B. Staats,
Ccmptroller Generl.
Issue Area: Accounting and Financ-al Reporting: Cperations,
Financial Position, and Changes (2802).
Contact: General Government Div.
Budget Function: General Government: Legislative Functions
(801).
Congressional Relevance: House Committee on House
Administration; House Select Comsittae ca the House Beauty
Shop; Congress. Rep. Yvonne Brathwaite Burke.
Authority: Legislative Branch Appropriation Act [of] 1970 (83
Stat. 347). l. Des. 315 (95th Cong. . H. Res. 1000 (90th
Cong.).
The Rouse of Representativese Beauty Shcp's accounting
records and financial transactions were reviewed in iccordance
with the Comptroller General*s standards for a uditing financial
transactions, accounts# and reports of governmental activities.
The examination included such tents of accounting records and
such auditing procedures as were considered necessary in the
circumstances. ?indings/conclusins: The House Peauty ShopOs
records# which were mtintained on a cash basis, were adjusted to
present its financial position and results of operations on an
accrual basis. The statements do not include the costs of
certain benefits and services that are furnished to the House
Beauty Shop without charge. The financial statements were
prepared on a basis consistent with that of the preceding year
and present fairly the financial position of the House Beauty
Shop at December 31, 1977, and December 31, 1978, the results of
its operations# and changes in its financial pcsition for the
years then ended. The House Beauty Shop realized net income of
$10v027 for 1977 compared with net income of $3,696 fcr 1976. As
of January 3, 19786 the staff of the House Beauty Shop was
transferred to the House payroll and the shop was placed under
the jurisdiction of the Committee on House Administration, with
direct oversight to be exercised by the Subcommittee on
Services. (RBS)](ViewImageLocal?handle=hein.gao/gaobaaxgu0001&div=1&collection=&method=preview&ext=.png&size=3)