Senate Gift Shop FY 2024 Receipts and Disbursements Audit

GAO Reports

Published March 31st, 2026

Detected March 31st, 2026

Summary

The U.S. Government Accountability Office (GAO) issued an agreed-upon procedures audit of the Senate Gift Shop Revolving Fund's fiscal year 2024 receipts and disbursements, as requested by the Senate Committee on Rules and Administration. The audit reviewed daily receipts, weekly deposits, monthly reconciliations, purchasing, and invoice payment processes. GAO makes no overall conclusions, with the Secretary of the Senate providing no comments on the report.

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What changed

GAO performed agreed-upon procedures to assist the Secretary of the Senate in verifying whether fiscal year 2024 receipts and disbursements for the Senate Gift Shop Revolving Fund were properly supported by documentation. The procedures covered two areas: (1) daily receipts, weekly deposits, and monthly reconciliations for Fund receipts, and (2) purchasing, invoice payment, and monthly reconciliations for Fund disbursements. The report includes results for each procedure and responses from Senate Gift Shop officials. No significant deficiencies or material weaknesses were identified in the audit findings.

This audit report does not impose new compliance obligations on regulated entities. It represents routine congressional oversight of government funds and serves as an accountability mechanism rather than a regulatory action. No required actions or compliance deadlines are associated with this report. Government agencies overseeing Senate operations may review the findings for informational purposes.

Source document (simplified)

GAO-26-108543 Published: Mar 31, 2026. Publicly Released: Mar 31, 2026.

Fast Facts

The Senate Gift Shop sells gift and memorabilia items to members of the Senate, their staff, and the public. 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 Gift Shop's fiscal year 2024 receipts and disbursements.

Our report provides the results of performing each of the procedures and includes responses to our findings from officials at the Senate Gift Shop. 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 information from the Senate Gift Shop and the Senate Disbursing Office supported the Senate Gift Shop Revolving Fund’s (Fund) fiscal year 2024 receipts and disbursements. The procedures that GAO agreed to perform were related to the Senate Gift Shop’s processes over (1) daily receipts, weekly deposits, and monthly reconciliations for the Fund’s receipts and (2) purchasing, invoice payment, and monthly reconciliations for the Fund’s disbursements.

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 details on the agreed-upon procedures and the results of performing each of the procedures.

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 and disbursements. The Senate Gift Shop is under the authority of the Secretary of the Senate and is responsible for offering members, staff, and the general public the opportunity to purchase Senate memorabilia and gifts. Sales receipts are deposited into the Fund at the Senate Disbursing Office and then used to purchase inventory items for resale, supplies, and other services.

For more information, contact: Cheryl E. Clark at clarkce@gao.gov.

Full Report

Full Report (14 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 Revolving funds Credit cards Agreed-upon procedures Inventory Accounts Fund balance Financial management Purchase orders Purchasing Federal assistance programs