Senate Stationery Room Revolving Fund: Procedures Related to FY 2020 Receipts and Disbursements
| Report Type |
Reports and Testimonies |
| Report Date |
Oct. 5, 2022 |
| Release Date |
Oct. 5, 2022 |
| Report No. |
GAO-23-105232 |
Summary:
What GAO Found
GAO performed agreed-upon procedures solely to assist the Secretary of the Senate in ascertaining whether the Senate Stationery Room Revolving Fund's (Fund) fiscal year 2020 receipts and disbursements were supported by information from the Senate Stationery Room and the Senate Disbursing Office. The procedures that GAO 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 (2) purchasing, invoice payment, and monthly reconciliations for the Fund's disbursements.
The Secretary of the Senate is responsible for the sufficiency of these agreed-upon procedures to meet its objectives, and GAO makes no representation in that respect. The report provides the details on the agreed-upon procedures and the results of performing each of the procedures. Exceptions noted for the procedures conducted were communicated to Senate Stationery Room officials for their review and explanation. Senate Stationery Room officials' responses are incorporated within the findings and results for each procedure in the report, as applicable.
The Secretary of the Senate in an email response stated that she had no comments on the draft report.
Why GAO Did This Study
The Chairwoman and Ranking Member of the Senate Committee on Rules and Administration requested that GAO perform procedures on the Fund's fiscal year 2020 receipts and disbursements. The Senate Stationery Room is under the authority of the Secretary of the Senate and 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 deposited into the Fund. The Senate Disbursing Office makes disbursements on behalf of the Fund for the Senate Stationery Room to purchase inventory items for resale and supplies and payment for other services.
For more information, contact M. Hannah Padilla at (202) 512-5683 or padillah@gao.gov.
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