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GAO-13-489R 1 (2013-05-01)

handle is hein.gao/gaobachea0001 and id is 1 raw text is: i &GAO Accountabii~ty ,Integrity -Reliability United States Government Accountability Office Washington, DC 20548 May 1, 2013 The Honorable Patrick J. Leahy Co-Chairman The Honorable John A. Boehner Co-Chairman Capitol Preservation Commission The Honorable Charles E. Schumer Chairman The Honorable Pat Roberts Ranking Member Committee on Rules and Administration United States Senate The Honorable Candice Miller Chairman The Honorable Robert A. Brady Ranking Member Committee on House Administration House of Representatives Subject: Capitol Preservation Fund: Audit of Fiscal Years 2011 and 2012 Transactions In November 1988, the Capitol Preservation Commission (Commission) was established for the purpose of providing for improvements in, preservation of, and acquisitions for the United States Capitol. At the same time, the Capitol Preservation Fund (Fund) was established within the U.S. Treasury (Treasury), to be used by the Commission to provide financing for its mission operations. The Library of Congress (Library) is to provide financial management services and support to the Commission. GAO is required to audit the transactions of the Commission and report the results to the Congress.1 This report presents the results of our audit of the Commission's transactions as recorded in the Fund during fiscal years 2011 and 2012. Our audit objectives were to determine whether (1) the Fund's recorded transactions for fiscal years 2011 and 2012 were authorized in advance, supported by documentation, accurately accounted for, and in compliance with applicable laws and (2) the Commission's and the Library's operating, reporting, and oversight practices were documented and in place to provide reasonable assurance that Fund transactions were properly executed and Fund assets were adequately safeguarded. 1Pub. L. No. 100-696, 102 Stat. 4610 (Nov. 18, 1988), as amended by Pub. L. No. 112-234, 126 Stat. 1624 (Dec. 28, 2012), classified, as amended, at 2 U.S.C. § 2084. GAO-13-489R Capitol Preservation Fund Page 1

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