Congress passes 12 annual appropriation acts, as well as supplemental appropriation acts, each year. These appropriation acts provide budget authority to obligate and expend funds from the U.S. Treasury for specific purposes. The House appropriation is contained in one of 12 acts named the Legislative Branch Appropriations Bill. There are several kinds of Appropriations:
Allowance: See Members' Representational Allowance. Authorization: During each session of Congress, the Committee on House Administration authorizes funds for Special and Select Committees to support the official business of the House. These funds are available for expenditures and receipts from January 3 of one year through January 2 of the following year. Budget Object Code: The Office of Management and Budget (OMB) Circular A-11 provides guidance on preparing the budget submission in the President's Budget and instructions on budget execution. Included in this guidance is the object class structure. Object Classes are categories or accounting identifiers used to code financial obligations according to the nature of the services or items purchased by the federal government. These two digit codes are standard classifications used throughout the federal government. Sub-classifications, referred to as budget object codes, are four digit codes established by individual agencies to best reflect the nature of their transactions. Obligations need to be classified by the initial purpose for which they are incurred, rather than for the end services or products provided. Committee Authorization: See Authorization. Committees' Congressional Handbook: The guidelines established by the Committee on House Administration that assist Committee Chairs in determining whether expenses are reasonable and reimbursable and provide them with the authority and flexibility to manage the committee's budget. As used in the Handbook, "ordinary and necessary" means reasonable expenditures in support of official committee business that are consistent with all applicable federal laws, rules of the House of Representatives and regulations of the Committee on House Administration. A copy of the manual can be found on the Committee on House Administration's website. DO: Refers to a duplication of above information. Shorthand for "ditto." Equipment: Obligations for the purchase of personal property of a durable nature (property that normally may be expected to have a period of service of a year or more after being put into use without material impairment of its physical condition). Ethics Manual: The guidelines established by the Committee on Ethics that provide guidance regarding ethical rules and standards of conduct. This document also describes the operation and role of the Committee in administering and enforcing applicable laws, rules and standards. The manual also provides guidance to Members and staff on the use of the Members' Representational Allowance and franking privileges. A copy of the manual is located on website of the Committee on Ethics. Fiscal Year: The federal government's fiscal year beginning on October 1 and ending on September 30 of the following year. Franked Mail: Postage expenses of specific pieces of mail sent out by Members are reimbursable in accordance with the regulations contained in the Members' Congressional Handbook. Franking Manual (Redbook): The regulations issued by the House Commission on Congressional Mailing Standards govern the proper use of the franking privilege. A copy of the manual is located on www.house.gov under the Committee on House Administration. Franking privileges: The ability to send mail by one's signature rather than by postage. Fund: An account or set of accounts related to a particular appropriation the agency has with the U.S. Treasury to record financial transactions for obligation, expenditure or collection of moneys. General Services Administration Federal Rent: A Member's district office rent and related services located in federal buildings controlled by the General Services Administration. Leases may not extend beyond the Member's elected term. General Fund Receipts: Accounts credited with all receipts which are not earmarked by law for a specific purpose. General fund receipts consist primarily of internal revenue collections, which include income, excise, estate, gift and employment taxes. The remainder consists of: customs duties and a large number of miscellaneous receipts, including fees for permits and licenses, fines, penalties and forfeitures; interest and dividends; rentals; royalties; sale of government property; and the return of monies paid to, but not due, the recipient; compensation for loss of or damage to property; and other recoveries and refunds. Gifts to United States for Reduction of Public Debt by House Members (salary): Receipts deposited into the General Fund at the U.S. Treasury. The designation itemizes the contributions of individual Members who donated funds from their personal salaries to the reduction of the public debt. Members' Representational Allowances are not used for these contributions. Habitation Expense: Minor, minimal expenses incurred for decorating offices (pictures, welcome mats, etc.). This category includes furniture items such as chairs, tables, etc., which cost less than $500. Furniture that costs more than $500 and less than $25,000 should appear under the expense category or budget object code for furniture and fixtures less than $25,000. Legislative Year: The House's 12 month period beginning on January 3 and ending on January 2 of the following year. Members of Congress and Special and Select Committees are authorized funding on a legislative year basis. Local Transportation: Charges for taxi, subway or bus travel. Parking and toll charges when away from the official duty station are also included under this category. Members' Representational Allowance: The Members' Representational Allowance (MRA) is the budget authorized by the Committee on House Administration for each Member of Congress in support of the conduct of official and representational duties to the district from which elected. Authorization and Funding
Unexpended Funds
Availability
LY vs. FY
Fiscal Year Impact
LY and FY Example
Members' Representational Allowance (MRA) Calculation: The Members' Representational Allowance for 2016 utilizes each Member's 2015 amount and increases that amount by 1 percent.
The Committee has set the amount at 45% of this calculation. Members' Representational Allowance (MRA) Rules
Member's Congressional Handbook: The guidelines established by the Committee on House Administration that govern all expenditures from the MRA and assist Members in determining whether expenses are reimbursable. As used in the Handbook, "ordinary and necessary" means reasonable expenditures in support of official and representational duties to the district from which elected that are consistent with all applicable federal laws, rules of the House of Representatives and regulations of the Committee on House Administration. A copy of the manual can be found on the Committee on House Administration's website. Miscellaneous Receipts: See General Fund Receipts. Obligations: A formal order legally committing the federal entity to ultimately pay a future liability. Other services: Obligations for contractual services including training. For example, Members may contract with firms or individuals only for general, non-legislative, office services (e.g. equipment maintenance, systems integration, data entry, staff training, photography, custodial services, educational expenses, interpretation and translation services) for Personnel compensation: Compensation directly related to duties performed for the government by federal civilian employees, military personnel and non-federal personnel. It includes regular salaries and wages, as well as other payments that become part of the employee's basic pay. Also included are the salaries and wages paid to an employee while on annual, sick or other paid leave; lump sum payments to an employee upon separation; and other payments above the basic rate of pay, such as overtime compensation. Personnel benefits: Benefits for currently employed federal civilian, military and non-federal personnel. This includes the government's shares of an employee's retirement, life insurance, health insurance benefits, accident compensation and Federal Insurance Contribution Act (FICA) taxes. Also included are payments to finance the fiduciary insurance costs of the Federal Retirement Thrift Investment Board and payments to the Civil Service Retirement Thrift Investment Board; expenditures for the Transit Benefit & Student Loan Reimbursement programs; benefits to former employees of the U.S. House of Representatives or their survivors; and gratuities and payments to the unemployment trust fund. Printing and reproduction: Printed materials produced by the Member which are reimbursable in accordance with the Franking Regulations. Reimbursable printing and production expenses include, but are not limited to:
Charges for printing and reproduction (e.g., photocomposition, photography, blueprinting, photostatting and microfilming) and the related composition and binding operations performed by the Government Printing office, other agencies or other units of the same agency, as well as commercial printers or photographers are included under this category. This also includes all common processes of duplicating obtained on either a contractual or reimbursable basis; charges for publication of notices, advertisements and radio and television time; and specially printed standard forms and printed letterhead and envelopes. Receipts: Collections by government entities, including gifts and donations, which may or may not, depending on legislation, be available for general or specific use by the collection entity. Rent, Communication, Utilities: Payments for the use of land, structures or equipment owned by others and charges for communication and utility services; General Services Administration (GSA) rental of space and rent related services; a non-federal source for rental of space, land and structures; and information technology, utilities and miscellaneous charges are included under this category. Charges for the rental of district office space owned by either the federal government (usually GSA) or a non-federal source; communication and utility services and House-owned equipment; and Business Continuity/Disaster Recovery activities of the Chief Administrative Officer are included under this category. Charges for rental of transportation equipment are excluded. Revolving Fund: Funds authorized by specific provisions of law to finance a continuing cycle of operations in which outlays generate receipts and the receipts are available for outlay without further action by Congress. They are classified as (a) public enterprise funds where receipts come primarily from sources outside the government and (b) intragovernmental funds where receipts come primarily from other appropriations or funds. These accounts are usually designated as "no-year" accounts, i.e. they are without limitation as to period of availability for outlay. Examples of revolving funds are the House Services and Stationery Revolving Funds. Service Dates: The date goods were provided or services were rendered to the U.S. House of Representatives. Shared Employee: An employee who is paid by more than one employing authority of the U.S. House of Representatives. Statement of Disbursements: A quarterly public report issued by the Chief Administrative Officer of the House (CAO). The document is used to report all receipts and expenditures of the U.S. House of Representatives. This document is published within 60 days of the last day of the quarter. The issuance of the SOD satisfies the law requirement found in 2 USC 104a. Public Law (in general)
Sections
Components of SOD Body Each House office has an expenditure summary and detail section in the SOD which is compiled from an office's Monthly Financial Statement. This section includes all receipts and expenditures of the named office for the quarter. For general purposes, the Leadership offices are usually listed first, followed by the Officers of the House, the Member offices and Committee offices. Each office section includes the following information:
Supplies and materials: Obligations for commodities, whether acquired by formal contract or other forms of purchase, that are: ordinarily consumed or expended within one year after they are put into use; converted in the process of construction or manufacture; or used to form a minor part of equipment or fixed property. Telecommunications charges include the following:
Transfer: The U.S. House of Representatives processes transactions, referred to as interfaces, between House offices. The cost of goods and services rendered are charged to Members, Committees and other House offices. The offices providing the goods and services receive credit or revenue for the transfers. These charges are transferred from the House office Service Providers to the recipient House organizations. Transfers include:
Travel: Travel by Members, staff and vendors in support of the official duties for Members of Congress, Committees, Leadership, House Officers and Offices of the House. Ordinary and necessary expenses associated with official travel are reimbursable. Official travel includes local travel and travel away from home overnight to conduct official and representational duties, when returning to the duty station or residence is impractical. Travel subsistence: Reimbursement for subsistence expenses, not exceeding the high cost limit of the Executive Branch Per Diem rates, incurred while on travel, including charges for lodging and meals. (Member and Committees not subject to per diem limitations) Voucher: A document which authorizes payment through reference to necessary supporting documentation. Commonly, a voucher is a document that shows goods have been bought or services have been rendered, authorizes payment and indicates the accounting classifications in which these transactions have to be recorded. |