Financial Audit: House Child Care Center Financial Statements for the Years Ending 8-31-91 and 8-30-90
AFMD-92-88
Published: Sep 18, 1992. Publicly Released: Sep 18, 1992.
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Highlights
Pursuant to a legislative requirement, GAO examined financial statements of the House of Representatives Child Care Center, Inc., as of August 31, 1991 and 1990, and its internal control structure and compliance with applicable laws and regulations for the fiscal year ended August 31, 1991.
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Accounting proceduresAuditing standardsCivil auditsFederal agency accounting systemsFinancial managementFinancial recordsFinancial statement auditsInternal controlsFinancial statementsChild care programs