Audits of Financial Transactions of the Sergeant at Arms for the 12 Months Ended June 30, 1977

GGD-78-40: Published: Feb 22, 1978. Publicly Released: Feb 22, 1978.

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The Sergeant at Arms, as a fiscal officer of the House of Representatives, disburses funds appropriated for: compensation of members; mileage of Members; and gratuities to widows, widowers, or heirs of deceased Members. He also maintains the "House Bank."

An audit of the financial transactions of the Sergeant at Arms for the 6 months ended December 31, 1976, and June 30, 1977, included: preparation of financial statements; a review of Federal laws relating to payments of salaries and mileages of Members and payments of gratuities to widows, widowers, or heirs of deceased members; a review of "House Bank" operations; and a review, on a test basis, of records and financial transactions, including auditing procedures. Employees' salaries and other expenses of the Office of the Sergeant at Arms are paid by the Clerk of the House from separate appropriations and were not covered in this audit. The financial statements present fairly the financial position and accountability of the Sergeant at Arms on December 31, 1976, and June 30, 1977, respectively, and the financial transactions for the 6 months period ended at those dates consistent with that of the preceding year and in accordance with applicable Federal laws.

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