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DOCUMENT RESUME
04564 - [B0024920]
Policies and Practices on the Use of Federal and Private Funds,
National Gallery of Art. GGD-78-26; B-133332. December 22, 1977.
8 pp.
Report tj Sen. Robert C. Byrd, Chairman, Senate Committee on
AppropriatJonAs Interior Subcommittee; by Bluer B. Staats,
Comptroller General.
Issue Area: Accounting and Financial isporting (2800).
Budget Function: General Govexnments Other General Government
(806).
Organization Concerned: Smithsonian institution: National
Gallery of Art.
Congressional Relevance: House Committee on Rouse
Administration: Litrarics and memorials Subcommittee; Senate
Committee on Appropriationss Interior Subcommittee.
Authority: P.L. 90-376. 20 U.S.C. 71.
The National Gallery of Art's policies governing the
use of Federal and private funds are based on Federal
legislation and a trust agreement which together established the
National Gallery of Art. Although formally established as a
bureau of the Smithsonian Institution# the National Gallery
functions as an autonomous and separately administered
organization. Federal funds are committed fcr operation,
administration, and maintenance of the Gallery and, under the
Mellon Trust, surplus trust income is available for
extraordinary upkeep and operating expenses to the extent that
Federal funds are unavilable. Private trust funds are used for
building construction costs, compensation of certain executive
officers, acquisitions of works of art, and free concerts.
Findings/Conclusions: All works of art in the Gallery's
collections have been given or bequeathed to it cr purchased
with the proceeds of gifts. An analysis of the use of privat6
and Federal funds in fiscal year 1976 and the transition quarter
shoved that for most expenditures there were clear-cut
distinctions as to which funds were used. For those classes of
expenditures where both Federal and private funds were used,
there vere reasonable criteria for deciding which funds to
expend. During this period, the Gallery disbursed $689,000 in
private administrative and operating funds, 54% of which was for
administration of the trust and compensation of executive
officers. In fiscal year 1976, including the tramsition quarter,
ahd in 1977 and 1978, the Congress appropriated for the National
Gallery $9.8 million, S12.7 million, and $14.5 million,
respectively. The Gallery's policies on the use of funds were
consistent with authorizing legislation and the trust agreement,
and its practices conformed to these policies. (ITV)](ViewImageLocal?handle=hein.gao/gaobaawkq0001&div=1&collection=&method=preview&ext=.png&size=3)