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AIMD-94-50R 1 (1993-11-16)

handle is hein.gao/gaobacklj0001 and id is 1 raw text is: 

                                                             jYa337'
United States
General Accounting Office
Washington, D.C. 20548

Accounting and Information
Management Division

B-255628


November 16, 1993


The Honorable John A. Boehner
Ranking Minority Member
Subcommittee on Office Systems
Committee on House Administration
House of Representatives
Dear Mr. Boehner:

This responds to your October 15, 1993, letter regarding
our authority to audit the House Finance Office and whether
such authority is sufficient to audit legislative service
organizations (LSOs).

Our authority to audit legislative branch operations
(including the House Finance Office and LSOs) is conferred
by the following laws. Section 3523(a) of Title 31,
U.S.C., authorizes us to audit the financial transactions
of each federal agency, including those in the legislative
branch of government. Section 712(1) of Title 31, U.S.C.,
authorizes us to audit all matters related to receipt,
disbursement, and use of public money.

The LSOs will be financed through revolving accounts
maintained by the House Finance Office, as of January 1,
1994. These revolving accounts will be available for the
LSOs' ordinary and necessary business expenses in support
of Members' official and representational duties and will
be financed by payments from annual appropriations for
Members' Clerk Hire and/or Official Expenses Allowances.
Our authority to audit LSOs, therefore, is clear.

Historically, we have audited legislative branch entities
when required by statute or at the request of the cognizant
congressional committees or congressional officers
overseeing or directing the entities. Currently, we audit
about 20 entities annually and another 10 less frequently.


GAO/AIMD-94-50R   Legislative Service Organizations

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