This is the accessible text file for GAO report number GAO-08-201R 
entitled 'Agreed-Upon Procedures: Senate Office of Public Records 
Revolving Fund, Fiscal Years 2006 and 2007' which was released on 
December 11, 2007. 

This text file was formatted by the U.S. Government Accountability 
Office (GAO) to be accessible to users with visual impairments, as part 
of a longer term project to improve GAO products' accessibility. Every 
attempt has been made to maintain the structural and data integrity of 
the original printed product. Accessibility features, such as text 
descriptions of tables, consecutively numbered footnotes placed at the 
end of the file, and the text of agency comment letters, are provided 
but may not exactly duplicate the presentation or format of the printed 
version. The portable document format (PDF) file is an exact electronic 
replica of the printed version. We welcome your feedback. Please E-mail 
your comments regarding the contents or accessibility features of this 
document to Webmaster@gao.gov. 

This is a work of the U.S. government and is not subject to copyright 
protection in the United States. It may be reproduced and distributed 
in its entirety without further permission from GAO. Because this work 
may contain copyrighted images or other material, permission from the 
copyright holder may be necessary if you wish to reproduce this 
material separately. 

December 7, 2007: 

The Honorable Nancy Erickson: 

Secretary of the United States Senate: 

Subject: Agreed-Upon Procedures: Senate Office of Public Records 
Revolving Fund, Fiscal Years 2006 and 2007: 

Dear Ms. Erickson: 

We performed the agreed-upon procedures you requested related to 
receipt and disbursement processing and related procedures applicable 
to the Office of Public Records Revolving Fund (the Fund) for fiscal 
years 2006 and 2007. In summary, the procedures we agreed with you to 
perform related to supporting documentation for Fund-related receipt 
and disbursement activities processed through the Office of Public 
Records (OPR) and Senate Disbursing Office (SDO) and reconciliation 
procedures performed by OPR. 

We conducted our work in accordance with U.S. generally accepted 
government auditing standards, which incorporate the attestation 
standards established by the American Institute of Certified Public 
Accountants. These standards also provide guidance on performing and 
reporting on the results of agreed-upon procedures. 

By specifying the procedures we agreed to perform, OPR, SDO, and your 
office were responsible for ensuring that the procedures were 
sufficient to meet your purposes, and we make no representation in that 
respect. The enclosure contains the agreed-upon procedures we performed 
and the results we obtained. 

Consistent with our work on previous agreed-upon procedures engagements 
involving the Fund, and as agreed with you, our objective was not to 
express an opinion. Therefore, we do not express an opinion on the 
receipt and disbursement activities and related fund balances of the 
Fund for fiscal years 2006 and 2007, which would have entailed 
additional procedures. Such additional procedures might have identified 
other matters, if they existed, that would have been reported to 
you.[Footnote 1] We initiated our agreed-upon procedures on August 20, 
2007, and completed our work on October 25, 2007. 

* * * * *: 

We provided a draft of this report along with its enclosure to 
officials from OPR, SDO, and your office for review and comment and 
they concurred with its contents. This report is intended for the use 
of OPR, SDO, and your office and is not intended to be and should not 
be used by those who have not agreed to the procedures or have not 
taken responsibility for the sufficiency of the procedures for their 
purposes. The report is a matter of public record and is available on 
GAO's Web site at [hyperlink, http://www.gao.gov]. Its distribution is 
not limited. 

If you have any questions, you may contact me at (202) 512-3406 or by e-
mail at sebastians@gao.gov or Roger R. Stoltz, Assistant Director, at 
(202) 512-9408 or by e-mail at stoltzr@gao.gov. Contact points for our 
Offices of Congressional Relations and Public Affairs may be found on 
the last page of this report. Key contributors to this work were Cara 
Bauer and Patricia Summers. 

Sincerely yours, 

Signed by: 

Steven J. Sebastian: 

Director: 

Financial Management and Assurance: 

[End of section] 

Enclosure: 

Office of Public Records Agreed-Upon Procedures: 

Receipt Activity: 

1. For fiscal years 2006 and 2007, account for the sequence of 
prenumbered receipt documents. Obtain the Office of Public Records 
(OPR) prepared adding machine tape supporting the amount of OPR's 
deposit ticket. Verify that the amount from each individual receipt 
document was included on the adding machine tape. Recalculate the 
adding machine tape total. Verify that the total amount from each 
adding machine tape agreed with the total amount of the related deposit 
prepared by OPR for deposit by the Senate Disbursing Office (SDO). If 
any exceptions are noted, obtain an explanation from OPR and SDO 
officials. 

Result: We accounted for the sequence of prenumbered receipts 
documents. The amount of each individual receipt document was included 
on the applicable adding machine tape. The adding machine tape total 
was mathematically correct. The total amount from each adding machine 
tape agreed with the total amount of the related deposit prepared by 
OPR for deposit by SDO for fiscal years 2006 and 2007. 

2. For fiscal years 2006 and 2007, obtain OPR's supporting 
documentation for its postdeposit reconciliations. Verify that the 
amount of each OPR receipt deposit was included in the applicable SDO 
transaction report and the SDO-prepared monthly Statement of Funding 
Authorization and Expense Activity for the OPR Revolving Fund (the 
Fund). If any differences are noted, obtain an explanation from OPR and 
SDO officials. 

Result: Each receipt deposit identified in OPR's documentation 
supporting its reconciliation of receipt deposits was included in the 
applicable SDO-prepared transaction report and monthly Statement of 
Funding Authorization and Expense Activity for fiscal years 2006 and 
2007. 

Disbursement Activity: 

1. For each Fund disbursement voucher provided by SDO for fiscal years 
2006 and 2007, inspect individual disbursement vouchers, related 
supporting documentation, and SDO-prepared transaction reports and 
monthly Statement of Funding Authorization and Expense Activity for 
evidence of the following: 

a. Prior to the recorded date of the disbursement, the: 

-receiving official or designee accepted the goods, services, or both; 

-OPR Superintendent or designee signed the disbursement voucher; 

-Secretary of the Senate or designee signed the disbursement voucher; 
and: 

-voucher was certified or sanctioned by the applicable Senate 
office.[Footnote 2] 

Enclosure Enclosure: 

b. The payee name, address, and payment amount on the approved 
disbursement voucher and the vendor invoice were the same. 

c. Each approved disbursement voucher provided by SDO was included as a 
fund disbursement in the Statement of Funding Authorization and Expense 
Activity. 

If any exceptions to the above are noted, obtain an explanation from 
appropriate OPR and SDO officials. 

Result: No exceptions were noted in performing the above procedure for 
fiscal years 2006 and 2007. 

2. For fiscal years 2006 and 2007, obtain OPR's postdisbursement 
reconciliation of approved disbursement vouchers to the monthly 
Statement of Funding Authorization and Expense Activity. Verify that 
each approved disbursement was included in the applicable monthly 
Statement of Funding Authorization and Expense Activity. If any 
exceptions are noted, obtain an explanation from OPR and SDO officials. 

Result: Each approved disbursement identified in OPR's postdisbursement 
reconciliation was included in the applicable monthly Statement of 
Funding Authorization and Expense Activity for fiscal years 2006 and 
2007. 

Fund Balances: 

1. Compare the Fund's beginning and ending fund balances for fiscal 
years 2006 and 2007 recorded on the applicable monthly Statement of 
Funding Authorization and Expense Activity to the fund balances 
reported by SDO to the U.S. Treasury. If any differences are noted, 
obtain an explanation from appropriate SDO and OPR officials. 

Result: The Fund's beginning and ending fund balances for fiscal years 
2006 and 2007 as reported in the applicable monthly Statement of 
Funding Authorization and Expense Activity were the same as those 
reported by SDO to the U.S. Treasury. 

Other Procedures: 

1. Summarize the monthly receipt and disbursement activities shown in 
the Statement of Funding Authorization and Expense Activity, and 
compare the summarized activity to the Fund's reported change in 
opening and closing fund balance with the U.S. Treasury for the OPR 
Fund (appropriation account symbol 00X4052). If any discrepancies are 
noted, obtain an explanation from OPR and SDO officials. 

Result: In table 1 below, we summarized the monthly receipt and 
disbursement activities shown in the Statement of Funding Authorization 
and Expense Activity, compared the summarized activity to the reported 
fund balances with the U.S. Treasury for fiscal years 2006 and 2007, 
and found no differences. 

Table 1: OPR Fund Receipts, Disbursements, and Fund Balances for Fiscal 
Years 2006 and 2007: 

Reported beginning fund balance; 
Fiscal year 2006: $134,955.08; 
Fiscal year 2007: $123,177.08. 

Reported receipts: Receipts for photocopies of public documents; 
Fiscal year 2006: $28,002.00; 
Fiscal year 2007: $24,005.60. 

Total reported receipts; 
Fiscal year 2006: ($28,002.00); 
Fiscal year 2007: ($24,005.60). 

Reported disbursements: Contracted Services; 
Fiscal year 2006: ($39,780.00); 
Fiscal year 2007: ($1,350.00). 

Total reported disbursements; 
Fiscal year 2006: ($39,780.00); 
Fiscal year 2007: ($1,350.00). 

Net reported receipt/(disbursement) activity; 
Fiscal year 2006: ($11,778.00); 
Fiscal year 2007: ($22,655.60). 

Reported ending fund balance; 
Fiscal year 2006: $123,177.08; 
Fiscal year 2007: $145,832.68. 

Source: Not available. 

[End of table] 

[End of section] 

Footnotes:  

[1] These disclosures are required by the professional standards of the 
American Institute of Certified Public Accountants for reporting on the 
results of agreed-upon procedures engagements. 

[2] Disbursement amounts of up to $100 must be certified within SDO 
prior to payment and those disbursement amounts of more than $100 must 
be sanctioned by the Senate Committee on Rules. 

GAO's Mission: 

The Government Accountability Office, the audit, evaluation, and 
investigative arm of Congress, exists to support Congress in meeting 
its constitutional responsibilities and to help improve the performance 
and accountability of the federal government for the American people. 
GAO examines the use of public funds; evaluates federal programs and 
policies; and provides analyses, recommendations, and other assistance 
to help Congress make informed oversight, policy, and funding 
decisions. GAO's commitment to good government is reflected in its core 
values of accountability, integrity, and reliability. 

Obtaining Copies of GAO Reports and Testimony: 

The fastest and easiest way to obtain copies of GAO documents at no 
cost is through GAO's Web site [hyperlink, http://www.gao.gov]. Each 
weekday, GAO posts newly released reports, testimony, and 
correspondence on its Web site. To have GAO e-mail you a list of newly 
posted products every afternoon, go to [hyperlink, http://www.gao.gov] 
and select "E-mail Updates." 

Order by Mail or Phone: 

The first copy of each printed report is free. Additional copies are $2 
each. A check or money order should be made out to the Superintendent 
of Documents. GAO also accepts VISA and Mastercard. Orders for 100 or 
more copies mailed to a single address are discounted 25 percent. 
Orders should be sent to: 

U.S. Government Accountability Office: 
441 G Street NW, Room LM: 
Washington, DC 20548: 

To order by Phone: 
Voice: (202) 512-6000: 
TDD: (202) 512-2537: 
Fax: (202) 512-6061: 

To Report Fraud, Waste, and Abuse in Federal Programs: 

Contact: 

Web site: [hyperlink, http://www.gao.gov/fraudnet/fraudnet.htm]: 
E-mail: fraudnet@gao.gov: 
Automated answering system: (800) 424-5454 or (202) 512-7470: 

Congressional Relations: 

Gloria Jarmon, Managing Director, jarmong@gao.gov: 
(202) 512-4400: 
U.S. Government Accountability Office: 
441 G Street NW, Room 7125: 
Washington, DC 20548: 

Public Affairs: 

Chuck Young, Managing Director, youngc1@gao.gov: 
(202) 512-4800: 
U.S. Government Accountability Office: 
441 G Street NW, Room 7149: 
Washington, DC 20548: