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

GGD-78-94: Published: Aug 14, 1978. Publicly Released: Aug 14, 1978.

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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.

The financial statements, which were prepared on a basis consistent with that of the preceding year, present fairly the accountability of the Clerk of the House for appropriated and other funds at September 30, 1977, and the status of individual appropriations and other funds at that date. At September 30, 1977, the Clerk was accountable for unexpended funds of $85,831,688.29. Testing of the expenditures for salaries of House employees showed that the specified procedures were followed and that the expenditures were properly recorded. Review of the payments of about $76.3 million for official mail showed that the House Finance Office procedures provide reasonable controls over such payments. Reviews of the detailed expenditure records maintained by the various House committees and reconciliation of these records with the control accounts maintained by the House Finance Office showed that the accounting controls for expenses of special and select committees adequately ensure that the disbursements were properly recorded by the House Finance Office. Expenditures from the Miscellaneous Items and Allowances and Expenses appropriations were also properly certified by authorized officials and properly recorded by the House Finance Office.

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