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The United States General Accounting Office GAO April 1995 Report to the Chief Administrative Officer of the House of Representative2

Thông tin đặt hàng bản sao đầu tiên của mỗi báo cáo của GAO và lời khai là miễn phí. Thêm các bản sao là $ 2 mỗi. Đơn đặt hàng phải được gửi đến địa chỉ sau đây, kèm theo một thứ tự kiểm tra hoặc tiền làm Giám Đốc Tài liệu, về việc khi cần thiết. Các đơn đặt hàng cho 100 hoặc nhiều bản sao được gửi đến một địa chỉ duy nhất được giảm giá 25%. | Financial Statement Notes to the Financial Statement Notel. Description of Entity The Office of Finance was an office under the Clerk of the House until February 1993. From February 1993 until January 4 1995 the House Office of Finance was under the jurisdiction of the Director of Non-Legislative and Financial Services. Disbursing authority however remained with the Clerk of the House. Subsequently on January 4 1995 the Director s responsibilities were transferred to the Chief Administrative Officer of the House of Representatives. The House Office of Finance performs receipt and disbursement activities for legislative branch organizations within the House of Representatives. These organizations include the House Member staffs committees Capitol Police and revolving funds listed in the Statement of Accountability for Appropriations and other Funds. The Statement of Accountability presents a summary of financial transactions administered by the House Office of Finance for the Clerk. The Statement of Accountability does not include appropriated funds disbursed by the Sergeant at Arms for Member salaries and benefits and appropriated funds disbursed by the Architect of the Capitol for utilities and maintenance of the U.S. Capitol and related office buildings. Note 2. Significant Accounting Policies All transactions including appropriations receipts expenditures and transfers of the general and revolving fund accounts that are under the purview of the House Office of Finance are maintained on a cash basis. This basis of accounting differs from generally accepted accounting principles which require that revenues and expenses be recognized on an accrual basis. The cash basis of accounting recognizes transactions when cash is received or disbursed. The accrual basis of accounting recognizes revenues when earned and expenditures when goods or services are received. Note 3. Rescinded Appropriations The Legislative Branch Appropriations Acts for fiscal years 1993 and 1994 .