Accession Number PB2013-107100
Title Capitol Preservation Fund: Audit of Fiscal Years 2011 and 2012 Transactions.
Publication Date May 2013
Media Count 13p
Personal Author N/A
Abstract n November 1988, the 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 Fund was established within the U.S. Treasury to be used by the Commission to provide financing for its mission operations. The Library is to provide financial management services and support to the Commission and the Fund. GAO is required to audit the transactions of the Commission and report the results to the Congress. GAO's objectives were to determine whether (1) the Funds 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.
Keywords Accounting
Acquisitions
Assets
Auditing
Capital preservation fund
Compliance
Documentation
Financial management
Financial statements
Internal controls
National government
Regulations
Reporting requirements
Transactions


 
Source Agency General Accounting Office
NTIS Subject Category 96F - Banking & Finance
70F - Public Administration & Government
70B - Management Practice
Corporate Author Government Accountability Office, Washington, DC.
Document Type Technical report
Title Note N/A
NTIS Issue Number 1316
Contract Number N/A

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