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B-133046 1 (1970-05-13)

handle is hein.gao/gaobabkrl0001 and id is 1 raw text is: RESTRICTED - Not to be released outside the General Accounting office except on the basis of specific approval by the Office of Legislative LUason4 a record of which is kept --/ - 7c by the Distribution Section, Publications Branch, OAS COMPTROLLER GENERAL OP THE UNITED fTAT 36 WASHINGTON D C 20548 B-1 30 6RELEASED B-133046 MAY 1 3 1970 Dear Mr. Dunphy: The General Acountlng Office has examined into the financial transactions of the SENATE EMPLOYEES BARBER SHOP for the calendar year 1969, pursuant to your request dated January 6, 1970. Our examination included appropriate tests, to the extent permitted by the accounting records, and such other auditing procedures as we considered necessary. We did not obtain the head barber's comments on matters discussed in this report. GENERAL COMMENTS The barber shop was established about 1928 to provide conven- lent, efficient, and economical services to employees of the Senate. The shop is managed by the head barber, under the direction of the Senate Committee on Rules and Administration and the Sergeant at Arms of the Senate. At December 31, 1969, the staff consisted of the head barber, four regular barbers, and a shoeshine boy who also served as a part-time janitor. An assistant barber was also employed during the year, but his employment was terminated on December 13, 1969. Each barber holds a certificate from the District of Columbia Board of Barber Examiners. Income was received principally from barber services performed for he following fees: Haircut $1.25 Shave 1.00 Tonic .35 Massage 1.75 Shampoo 1.75 Shoeshine .25 In addition to the fees received from barber services, other income was received from the sale of combs and nail clippers. The head barber collected receipts from barber operations and compensated the other barbers on the basis of fixed percentages of the receipts from the services they performed. The rate of compen- sation was 85 percent for the assistant barber and 75 percent for (089E34