Examination of Records, House of Representatives Finance Office for the 15-Month Period Ended September 30, 1977

The Clerk of the House, 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, which are disbursed by the Sergeant at Arms. Examination of the financial statements prepared from the Finance Office records, which were maintained on a cash basis, included reviewing federal laws relating to payments of salaries and other expenses of the House, testing financial transactions, reviewing selected payrolls and vouchers, and other testing of the accounting records and other auditing procedures as necessary.