Examination of Records of the Finance Office, Fiscal Year 1976

GGD-77-30: Published: Mar 18, 1977. Publicly Released: Dec 3, 1982.

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The Clerk, as principal fiscal officer of the House of Representatives, disburses funds appropriated for all expenses of the House except salaries and initial mileage of Members, Delegates, and the Resident Commissioner. The records of the Finance Office of the House of Representatives were examined to verify the financial accountability of the Clerk of the House at June 30, 1976. The examination included reviewing Federal laws relating to payments of salaries and other expenses of the House, testing financial transactions, reviewing selected payrolls and vouchers, and such other auditing procedures as were appropriate.

At June 30, 1976, the Clerk was accountable for unexpended funds of $48,120,596.12. About half of the Clerk's disbursements are for salaries of Members' employees and of house officers and employees. Payroll changes are recorded through online computer terminals in the Finance Office. House resolutions authorize and limit the expenses of special and select committees. Appropriations for miscellaneous items of the House are available for necessary expenses not specifically provided for in other appropriations. The financial statements, which were prepared on a basis consistent with that of the preceding year and in accordance with approved accounting practices, present fairly the accountability of the Clerk of the House for appropriated and other funds at June 30, 1976, and the status of individual appropriations and other funds at that time.

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