Department Of Health Financial Audit Fiscal Year Ended June 30 1991 PDF Download

Pursuant to a congressional request, GAO audited the House Office Systems Management's financial statements for the three months ended September 30, 1992, and fiscal years ended June 30, 1992, and June 30, 1991. GAO found that: (1) the financial statements were reliable in all material respects; (2) the internal controls in effect on September 30, 1992, and June 30, 1992, provided reasonable assurance that losses, noncompliance with laws and regulations, or misstatements material to the financial statements would be prevented or detected; (3) the Office's controls over automated financial data need improvement; (4) there was no material noncompliance with laws and regulations for the periods ended September 30, 1992, and June 30, 1992; and (5) House Office Systems Management lacked certain control procedures to prevent or detect all unauthorized changes to its automated financial data.