[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H. Res. 192 Agreed to House (ATH)]







104th CONGRESS
  1st Session
H. RES. 192

   Providing for additional auditing by the House Inspector General.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 18, 1995

   Mr. Armey (for himself and Mr. Gephardt) submitted the following 
             resolution; which was considered and agreed to

_______________________________________________________________________

                               RESOLUTION


 
   Providing for additional auditing by the House Inspector General.
Whereas on January 4, 1995, the House of Representatives voted 430-1, that 
        ``during the One Hundred Fourth Congress, the Inspector General, in 
        consultation with the Speaker and the Committee on House Oversight, 
        shall coordinate, and as needed contract with independent auditing firms 
        to complete, a comprehensive audit of House financial records and 
        administrative operations, and report the results in accordance with 
        Rule VI'' (H. Res. 6, section 107.);
Whereas on July 18, 1995, the House Inspector General in cooperation with the 
        independent auditing firm presented the findings of the first-ever audit 
        of the House of Representatives under the provisions of the House 
        Resolution;
Whereas this first-ever audit included both the financial and administrative 
        functions of the House, representing a wide range of activities;
Whereas the audit does not reach conclusions in all areas due in part to a 
        ``method of accounting underlying the preparation and dissemination of 
        financial management information [that] was simplistic and ill-suited 
        for an organization the size of the House'' (Report of Independent 
        Accountants, July 18, 1995);
Whereas ``In addition to the deficiencies in accounting and reporting, and in 
        information systems, there are other weaknesses in the House's internal 
        control structure . . . the severity of these weaknesses affects the 
        reliability of the financial statements, because in the absence of an 
        effective internal control structure, there can be no assurance that all 
        House transactions were properly recorded, accumulated and reported in 
        accordance with the rules, policies, and procedures of the House'' 
        (Report of Independent Accountants, July 18, 1995);
Whereas it is the sense of the House, including the leadership of both parties, 
        that a followup audit should be completed to further examine the 
        transactions and reports contained therein; and
Whereas the House Inspector General, a nonpartisan appointee who was selected by 
        the former majority and retained by the current majority, has requested 
        and should be given resources necessary to complete this followup audit: 
        Now, therefore, be it
    Resolved, That the Inspector General is authorized and directed to 
take such steps as necessary to carry out any additional auditing 
required to ensure the completion of the audit of House financial and 
administrative operations authorized during the One Hundred Fourth 
Congress by House Resolution 6, section 107.
    Sec. 2. The Inspector General shall complete such additional 
auditing expeditiously, but in no case later than November 30, 1995.
    Sec. 3. The Committee on House Oversight of the House of 
Representatives shall have the authority to prescribe regulations and 
to authorize the expenditure of additional funds from the appropriate 
House accounts as may be required to fully ensure the final completion 
of the comprehensive audit of House financial and administrative 
operations.
    Sec. 4. The results of such auditing shall be submitted in 
accordance with House rule VI, clause 3(d), which provides 
``simultaneously submitting to the Speaker, the majority leader, the 
minority leader, and the chairman and ranking minority party member of 
the Committee on House Oversight a report on each audit conducted under 
this rule.''.
    Sec. 5. The results of such auditing, shall to the extent 
appropriate, be reported by the Inspector General in accordance with 
House rule VI, clause 3(e), which provides ``reporting to the Committee 
on Standards of Official Conduct information involving possible 
violations of any Member, officer, or employee of the House any rule of 
the House or any law applicable to the performance of official duties 
or the discharge of official responsibilities which may require 
referral to the appropriate Federal or State authorities pursuant to 
clause 4(e)(1)(C) of rule X''.
                                 <all>