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GGD-77-30 1 (1977-03-18)

handle is hein.gao/gaobaavoe0001 and id is 1 raw text is: DOICUNIUT RISUE 00562 - E&10517261 (Restricted) Zxamination of lecords of the Finance Office. Fiscal tear 1976. GGJ-77-30; B-114864. March 18. 1977. 4 pp. + 5 enclosures (5 PP.). Report to Edmund L. Menshaw, Jr., House of Representatives: Clerk of the House; ny Eimer a. Stasts, Comptroller General. Issue Area: intergovernmental Relations and Re. a3ue Sharing (400). contact: General overnment tiv. Budget Function: general Government: Legislative Functions (601). Congressional Relevance: House Committee on Douse administration; douse of Representatives: Clerk of the gouse; 8muse of Representatives: Finance Office. Edmund L. Renshaw, Jr. The Clerk, &s principal fiscal officer of the House of Representatives, disburses funds appropriated for all expenses of the souse except salaries and initial mileage of Bembers, Deleqates, and the Resident Commissioner. The records of the Finance Office of the House of Representatives were examined to verif7 the financial accountability of the Clerk of the House at June 30, 1976. The examination included revieding 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 vere appropriate. Findings/Conclusions: At June 30, 1976, the Clerk was accountable for unexpended funds cf S48,120,596.12. about half of the Clerk's disbursements are for salaries of flembers# 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 ey-onses of special and select committees. ApproFriations for miscellaneous items of the gouse are available for necessary expenses not specifically provided for in other apprcpriations. The financial statements, which were prepared on a basis consistent with that of the preceding year and in accordance with approved accountinq practices, present fairly the accountability of the Cl%.:k of the gouse for appropriated and other funds at June 30, 1976, and the status of individual appropriations and other funds at that time. (SC)

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