[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H. Res. 101 Introduced in House (IH)]

103d CONGRESS
  1st Session
H. RES. 101

Providing for an annual independent financial and performance audit of 
      the accounts and operations of the House of Representatives.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 23, 1993

Mr. Santorum (for himself, Mr. Inglis of South Carolina, Mr. Doolittle, 
Mr. Klug, Mr. Boehner, and Mr. Taylor of North Carolina) submitted the 
  following resolution; which was referred to the Committee on House 
                             Administration

_______________________________________________________________________

                               RESOLUTION


 
Providing for an annual independent financial and performance audit of 
      the accounts and operations of the House of Representatives.

    Resolved,

SECTION 1. ANNUAL AUDIT REQUIREMENT.

    The accounts and operations of the House of Representatives shall 
be subject to an annual financial and performance audit, to be 
conducted on a fiscal year basis by an independent accounting firm.

SEC. 2. SELECTION OF INDEPENDENT ACCOUNTING FIRM.

    The Director of Nonlegislative and Financial Services shall--
            (1) using a competitive bidding process, select an 
        independent accounting firm to conduct the audit; and
            (2) oversee the accounting firm in the conduct of the audit 
        to assure that the audit is carried out as required by this 
        resolution.

SEC. 3. AUDIT STANDARDS.

    In carrying out the audit, the accounting firm shall conform to the 
requirements of the publication entitled ``Government Auditing 
Standards, Standards for Audit of Governmental Organizations, Programs, 
Activities, and Functions'', 1988 Revision, issued by the Comptroller 
General.

SEC. 4. ACCESS TO RECORDS.

    For the purposes of carrying out the audit, the accounting firm 
shall have authority to obtain and examine all financial records 
relating to the accounts and operations of the House of 
Representatives, including the records of the Committee on House 
Administration and, to the extent necessary, the records of the General 
Accounting Office and other appropriate agencies of the Government.

SEC. 5. AUDIT SCHEDULE AND PUBLICATION.

    (a) Schedule.--Not later than the end of each calendar year--
            (1) the audit for the preceding fiscal year shall be 
        completed; and
            (2) the Director of Nonlegislative and Financial Services 
        shall submit a report of the audit to the House of 
        Representatives.
    (b) Publication.--Each report of an audit under this resolution 
shall be printed as a House document.

SEC. 6. DEFINITION.

    As used in this resolution, the term ``accounts'' means the 
appropriations accounts for the House of Representatives, including (1) 
the appropriations accounts for Members of the House of 
Representatives, committees of the House of Representatives, and House 
Information Systems, (2) the appropriations accounts for the Architect 
of the Capitol, insofar as such accounts relate to the House of 
Representatives, and (3) any appropriation account from which amounts 
are paid under the authority of an officer of the House of 
Representatives.

SEC. 7. EFFECTIVE DATE.

    Subject to enactment of this resolution into permanent law, this 
resolution shall apply with respect to fiscal years beginning with 
fiscal year 1993.

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