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AFMD-83-11 1 (1982-10-18)

handle is hein.gao/gaobabmqm0001 and id is 1 raw text is: 

                     COMPTROLLER GENERAL OF THE UNITED STATES
                              WASHINGTON D.C. 2054



 B-199627                                       OCTOBER 18, 1982



 The Honorable Howard S. Liebengood
 Sergeant at Arms111111111
 United States Senate                                     119712

 Dear Mr. Liebengood:

      Subject: Audit of the Senate Barber Shops Revolving
                Fund for Calendar 1981 (GAO/AFMD-83-11)

      Pursuant to your February 25, 1982, request, we have examined
 the balance sheet of the Senate Barber Shops Revolving Fund as of
 December 31, 1981 and 1980, and the related statements of income
 and expense, changes in financial position, and retained income
 analysis for the years then ended. Our examination was made in
 accordance with generally accepted government auditing standards,
 and, accordingly, included such tests of the accounting records
 and such other auditing procedures as we considered necessary in
 the circumstances.

      In our opinion, the financial statements referred to above
 present fairly the financial position of the Senate Barber Shops
 Revolving Fund as of December 31, 1981 and 1980, and the results
.of its operations and changes in financial position for the years
then ended, in conformity with generally accepted accounting
principles and the financial accounting policies described in
note 1 to the financial statements applied on a basis consistent
with that of the preceding year.

                                 Sincerely y~urs,



                                 Comptroller General
                                 of the United States

 Enclosures





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