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Government Operations: Senate Observations and Counts

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Report Type Reports and Testimonies
Report Date Oct. 30, 1997
Report No. AIMD-98-23R
Subject
Summary:

Pursuant to a congressional request, GAO conducted fiscal yearend inventory observations and cash-related counts of certain U.S. Senate locations on September 30, 1997, and October 1, 1997.

GAO noted that the agreed-upon procedures GAO performed included: (1) observing the inventory count and recordation process performed; (2) recounting amounts for stamps, cash, and cash items on hand and comparing combined totals to the authorized amounts; (3) counting cash and related receipts and comparing their total to authorized petty cash fund amounts; (4) counting cash on hand for operations and comparing to authorized amounts; (5) and scheduling and determining the amount of checks on hand.

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