Accession Number : ADA263313


Title :   Financial Audit: House Stationery Revolving Fund Statements-June 30, 1990 and 1989.


Corporate Author : GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a263313.pdf


Report Date : Mar 1991


Pagination or Media Count : 14


Abstract : The General Accounting Office(GAC) conducted audits in accordance with generally accepted government auditing standards. Those standards require that GAO plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. In GAO's opinion, the financial statements referred to above present fairly, in all materials respects, the financial position of the House of Representatives Stationary Revolving Fund as of June 30, 1990 and 1989, and the results of its operations and cash flows for the years then ended, in conformity with generally accepted accounting principles.


Descriptors :   *HOUSE OF REPRESENTATIVES , *AUDITING , ACCOUNTING , FINANCIAL MANAGEMENT , GOVERNMENT EMPLOYEES , MONEY , OPERATIONAL EFFECTIVENESS , CIVILIAN PERSONNEL


Subject Categories : Administration and Management
      Economics and Cost Analysis
      Government and Political Science


Distribution Statement : APPROVED FOR PUBLIC RELEASE