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United States General Accounting Office GAO

Kế toán tổng hợp Văn phòng Washington, DC 20548 Kiểm soát viên của Hoa Kỳ B-133046 08 Tháng hai 1988 Chủ tịch Thượng viện và loa của Hạ viện accordancewith phần 461 của Luật Tổ chức lại lập pháp của năm 1970 (40 USC 193m-13, ủy quyền cho Văn phòng Kế toán Tổng kiểm toán các tổ chức tư nhân thực hiện hoạt động trên cơ sở Capitol, chúng tôi đã xem xét bảng cân đối kế toán của cửa hàng | GAO I OHM IM United States General Accounting Office Report to the President of the Senate and . the Speaker of the House of Representatives February 1988 FINANCIAL AUDIT Senate Building Beauty Shop Statements 4-Month Period Ended 6-30-86 x2 coutAi 134974 GAO AFMD-88-7 This is trial version www.adultpdf.com This is trial version www.adultpdf.com GÃÕ United States General Accounting Office Washington D.c. 20548 Comptroller General of the United States B-133046 February 8 1988 To The President of the Senate and the Speaker of the House of Representatives In accordance with section 451 of the Legislative Reorganization Act of 1970 40 Ư.S.C. 193m-l which authorizes the General Accounting Office to audit private organizations conducting activities on the Capitol grounds we have examined the balance sheet of the Senate Building Beauty Shop as of June 30 1986 and the related statements of operations changes in financial position and changes in partners capital accounts for the 4-month period then ended. The short audit period is the result of a change in Shop ownership from a partnership to a sole proprietorship effective July 1 1986. Except as discussed in the following paragraph our examination was made in accordance with generally accepted government auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. We completed our fieldwork on July 28 1987. A physical inventory was not taken for merchandise held for sale by the Senate Building Beauty Shop as of June 30 1986 when the ownership changed. The inventory is stated in the accompanying balance sheet at 2 528. We were unable to apply sufficient alternative procedures to verify the Shop s inventory balance. In our opinion except for the effects of any adjustments to the closing inventory as might have been necessary the financial Statements referred to above present fairly the financial position df the Senate .