Statement of Disbursements


The Statement of Disbursements (SOD) is a quarterly public report of all receipts and expenditures for U.S. House of Representatives Members, Committees, Leadership, Officers and Offices. The House has been required by law to publish the SOD since 1964.

The Chief Administrative Officer of the House publishes the SOD within 60 days of the end of each calendar year quarter (January–March, April–June, July–September and October–December).

Since 2009 the SOD has been published online to increase governmental transparency and accountability.

As a result of a new House financial system, all SODs from the fourth quarter of 2010 onward will display new transaction codes while maintaining the same data transparency as before. These codes (AP for Accounts Payable; AR for Accounts Receivable and GL for General Ledger) will replace all previously used SOD transaction codes. More »

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