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in all material respects, in conformity with U.S. generally accepted accounting principles, the financial position of the Fund as of September 30, 2001 and the results of operations and cash flows for the year then ended. The financial statements of the Fund as of September 30, 2000 were audited by other auditors whose report dated January 12, 2001, expressed an unqualified opinion on those financial statements. As discussed in note 1, the financial statements present the financial positions and the results of activities financed through the Fund and are not intended to present the financial position and results of operations of the Senate Restaurants as a whole. Amounts for capital expenditures and related repairs and maintenance purchased by the Architect of the Capitol (Architect) for the benefit of the Fund are not reflected in the Fund's financial statements. Also, the financial statements do not include such costs as space and utilities, which are not readily identifiable.