Audit of the Library of Congress Disbursing Officer's Account

GAO's review of the Library of Congress disbursing officer's account included counting cash on hand, confirming or verifying the amount of cash in custody of Government cashiers, tracing undeposited collections to certificates of deposit, and analyzing deferred charges. The examination showed an overage which was subsequently turned into the Treasury to put the account in balance. An examination of overseas locations showed all was in order.