III
104TH CONGRESS
1ST SESSION
H. RES. 192
Providing for additional auditing by the House Inspector General.
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 Con-
gress, the Inspector General, in consultation with the
Speaker and the Committee on House Oversight, shall
coordinate, and as needed contract with independent au-
diting firms to complete, a comprehensive audit of House
financial records and administrative operations, and re-
port 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 Rep-
resentatives under the provisions of the House Resolu-
tion;
HRES 192 ATH
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 prepa-
ration and dissemination of financial management infor-
mation [that] was simplistic and ill-suited for an organi-
zation the size of the House’’ (Report of Independent Ac-
countants, 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 accord-
ance 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 ap-
pointee who was selected by the former majority and re-
tained 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
HRES 192 ATH
any additional auditing required to ensure the completion
of the audit of House financial and administrative oper-
ations authorized during the One Hundred Fourth Con-
gress 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 pre-
scribe regulations and to authorize the expenditure of ad-
ditional funds from the appropriate House accounts as
may be required to fully ensure the final completion of
the comprehensive audit of House financial and adminis-
trative operations.
SEC. 4. The results of such auditing shall be submit-
ted 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 ex-
tent appropriate, be reported by the Inspector General in
accordance with House rule VI, clause 3(e), which pro-
vides ‘‘reporting to the Committee on Standards of Offi-
HRES 192 ATH
cial 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’’.
Æ