1. Short title This Act may be cited as the Statement of Harm to the American Majority Act or the SHAM Act . 2. GAO Audit of the Impeachment Inquiry and Trial of Donald j. Trump, President of the United States (a) Audit The Comptroller General of the United States shall conduct an audit of the use of funds and loss of productivity relating to the impeachment inquiry and trial of Donald J. Trump, President of the United States. (b) Elements of audit In carrying out the audit required under subsection (a), the Comptroller General shall— (1) examine the costs, time spent, expenses (including time individual employees spent on impeachment related matters represented as a percentage of their salary), and loss of productivity of the House Committee on the Judiciary, the House Permanent Select Committee on Intelligence, the House Committee on Financial Services, the House Committee on Foreign Affairs, the House Committee on Judiciary, the House Committee on Oversight and Reform, the House Committee on Ways and Means, and any other committees of the House of Representatives and the Senate involved in the impeachment inquiry or trial; (2) examine the costs, time spent, expenses (including time individual employees spent on impeachment related matters represented as a percentage of their salary), and loss of productivity of the Office of the Speaker of the House, the Office of the House Majority Leader, the Office of the House Minority Leader, the Office of the House Majority Whip, the Office of the House Minority Whip, the Office of the Senate Majority Leader, the Office of the Senate Minority Leader, and any other House or Senate leadership offices or support offices involved in the inquiry or trial; (3) examine the costs, time spent, and expenses (including time individual employees spent on impeachment related matters represented as a percentage of their salary) for floor operations relating to the impeachment inquiry and trial for the House of Representatives and Senate