GAO Reviews Senate Records Receipts and Procedures

GAO Reports & Testimonies

Published March 12th, 2026

Detected March 12th, 2026

Summary

The GAO has published a review of the Senate Office of Public Records' fiscal year 2024 receipts and procedures, as requested by the Senate Committee on Rules and Administration. The report details agreed-upon procedures performed to assist the Secretary of the Senate in verifying the accuracy of the office's financial records.

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What changed

The Government Accountability Office (GAO) has released a report (GAO-26-108653) detailing its review of the Senate Office of Public Records' fiscal year 2024 receipts and associated procedures. This review was conducted at the request of the Senate Committee on Rules and Administration to assist the Secretary of the Senate in verifying the accuracy of the revolving fund's receipts. The report outlines the agreed-upon procedures performed by GAO related to the office's receipt processes, deposits, and fund reconciliations, and includes responses from Senate Office of Public Records officials.

This document is primarily informational and does not impose new obligations or deadlines on regulated entities outside of the Senate. It serves as an audit report on internal government procedures. Compliance officers should note this as an example of governmental oversight and financial auditing practices. No specific actions are required for external parties, and no penalties are mentioned.

Source document (simplified)

GAO-26-108653 Published: Mar 12, 2026. Publicly Released: Mar 12, 2026.

Fast Facts

The Senate Office of Public Records sells printed copies of documents filed with the Secretary of the Senate. As part of our role in helping Congress oversee its own funds, we performed certain procedures that the Senate Committee on Rules and Administration requested on behalf of the Secretary of the Senate. We reviewed the documents supporting the Office's fiscal year 2024 receipts.

Our report provides the results of performing each of the procedures and includes responses to our findings from officials at the Senate Office of Public Records. We make no overall conclusion on the results.

The Capitol building

Highlights

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 clarkce@gao.gov.

Full Report

Full Report (7 pages)

GAO Contacts

Cheryl E. Clark Director Financial Management and Assurance clarkce@gao.gov

Media Inquiries

Sarah Kaczmarek Managing Director Office of Public Affairs media@gao.gov

Public Inquiries

Topics

Auditing and Financial Management Public records Revolving funds Agreed-upon procedures Financial management Fund balance Federal assistance programs Accountants Certified public accountants Public affairs Public funds