Legislative Branch Financial Accountability Act of 2004 - Requires the Senate, House of Representatives, Library of Congress, Congressional Budget Office, Government Accountability Office, Government Printing Office, U.S. Botanic Garden, Architect of the Capitol, U.S. Capitol Police, and any congressional legislative branch entity not required by statute to have annual financial statements independently audited to each have a financial statement prepared in accordance with U.S. generally accepted accounting principles, and have the statement independently audited, for the preceding calendar year covering all such entity's accounts and associated activities.
Requires the entities to report to appropriate congressional committees on: (1) the implementation of this Act, including whether the establishment of an office is necessary; and (2) recommendations, including legislative actions and amendments to this Act, if necessary, to effectively carry it out.
Sets forth requirements for the preparation and audit of the statements.