Examination of Records of the House of Representatives Finance Office, Fiscal 1981

AFMD-82-61: Published: Jun 16, 1982. Publicly Released: Jun 16, 1982.

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GAO examined the records of the Finance Office, House of Representatives, to verify the financial accountability of the Clerk of the House. As principal financial officer of the House, the Clerk 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. GAO reviewed the detailed expenditure records maintained by the various House committees and reconciled these records to the control accounts maintained by the House Finance Office.

GAO found that the Clerk was accountable for unexpended funds of $56 million. Approximately $240 million or 61.8 percent of the net disbursements during the fiscal year were for the salaries of Members' staff and House officers and employees. During the fiscal year, expenditures for the Government contributions toward employees' benefits amounted to about $15 million. GAO tests of the expenditures for salaries and benefits of House employees showed that the procedures discussed above were followed and that the expenditures were properly recorded. In addition, GAO tests of fiscal year financial transactions showed that expenditures from the Allowances and Expenses appropriations were properly certified by authorized personnel and recorded by the House Finance Office.

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