Senate Disbursing Office: Procedures Related to 2025 Cash Count

What GAO Found

GAO performed agreed-upon procedures at the Senate Disbursing Office (SDO) consisting of (1) identifying the authorized and reported amount of cash accountability for the Secretary of the Senate, (2) counting all cash items that support the cash accountability level of the SDO, (3) counting all noncash items that support the cash accountability level of the SDO, and (4) agreeing the total amount counted to the authorized amount and reported amount of cash accountability. The total value of cash and noncash items counted on September 22, 2025, agreed to the cash accountability level that the SDO authorized and reported, except for a difference of $3.31, which SDO officials stated is a known overage that has accumulated over time.

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.

In commenting on a draft of this 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 U.S. Senate Committee on Rules and Administration requested that GAO perform procedures on the cash accountability level that the SDO authorized and reported. The cash accountability level represents the value of cash and noncash items for which the Secretary of the Senate, as disbursing officer for the U.S. Senate, is responsible.

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