Senate
An Audit Report on Controls at the Senate
September 1996
Report Number 97-003
Overall Conclusion
Although basic controls over some Senate-wide operations exist, much is left to the discretion of individual Senators. Decisions made on a Senator-by-Senator basis are not always the most efficient or effective for the Senate as a whole. Additional controls over key activities, if carefully structured, would minimize risks and improve efficiency and effectiveness while not interfering with a Senator's ability to provide individualized services to constituents.
Key Facts and Findings
The existing system for establishing and monitoring Senate-wide policies and procedures is hampered by the lack of an overall statement of purpose, insufficiently defined authority and responsibility relationships, and a limited internal audit function. As a result, controls over key resources, such as human resources and fixed assets, are not strong enough to ensure that these resources are used efficiently and effectively.
The Senate's budget system, which should act as the primary control over expenditures, does not cover all or even most expenditures. Approximately 60 percent of the Senate's $25.7 million of expenditures are not budgeted.
Adjustments are needed to the system for identifying and resolving ethics questions and problems. Employees should be assured that the Senate supports them in identifying and resolving any potential problems.
Improvements to information management have focused primarily on upgrading technology. Also needed is better identification and communication of key information resources. Additional data collection and sharing would provide improved information for constituent services, agency monitoring, and development of legislation.
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