**GAO-01-390R**                      Published: Feb 20, 2001. Publicly Released: Feb 20, 2001.                  

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## Highlights

GAO reviewed whether the Senate Office of Public Records revolving fund's reported fiscal year (FY) 2000 receipts and disbursements and fund balances at the beginning and end of the review period were complete and accurate. GAO found that FY 2000 cash receipts for the Senate Office of Public Records were supported by appropriate documentation and were accurately recorded, summarized, and reported in the Senate Disbursement Office's monthly Statement of Funding Authorization and Expense Activity reports. GAO also found an undocumented gap in the prenumbered official receipt documents. The Senate Office of Public Records explained that the gap resulted from replacing missing receipt stock with receipt stock that began with a different sequential number. GAO confirmed that even though official receipt stock was missing, it was never used to support FY 2000 cash receipts. GAO also found that all FY 2000 cash disbursements from the Senate Office of Public Records revolving fund were certified, authorized, and sanctioned prior to payment. Finally, GAO found that the Office had not routinely done reconciliations between its records and those of the Senate Disbursement Office.

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## Topics

Auditing and Financial Management

Accounting proceduresAccounting standardsFinancial statement auditsFunds managementInternal controlsRevolving fundsPublic recordsCash receiptsAgreed-upon proceduresFinancial management