Senate Office of Public Records Revolving Fund: Procedures Related to FY 2024 Receipts

What GAO Found

GAO performed agreed-upon procedures solely to assist the Secretary of the Senate in ascertaining whether the Senate Office of Public Records Revolving Fund's (Fund) fiscal year 2024 receipts were supported by information from the Senate Office of Public Records and the Senate Disbursing Office. The procedures that GAO agreed to perform were related to the Senate Office of Public Records' processes over receipts, associated deposits, and Fund reconciliations.

The Secretary of the Senate is responsible for the sufficiency of these agreed-upon procedures to meet its objectives, and GAO makes no representation in that respect. The report provides the details on the agreed-upon procedures and the results of performing each of the procedures. GAO communicated exceptions it noted for the conducted procedures to Senate Office of Public Records officials for their review and explanation. Senate Office of Public Records officials' responses are incorporated within the report.

The Secretary of the Senate in an email response stated that she had no comments on the report.

Why GAO Did This Study

The Chair and Ranking Member of the Senate Committee on Rules and Administration requested that GAO perform procedures on the Fund's fiscal year 2024 receipts. The Senate Office of Public Records receives, processes, and maintains for public inspection records, reports, and other documents filed with the Secretary of the Senate. The receipts are generated from selling printed copies of those public documents. Per Office of Public Records procedures, receipts are deposited into the Fund at the Senate Disbursing Office.

For more information, contact Cheryl E. Clark at [email protected].