Congress, Legislative (1 - 10 of 94 items)
Capitol Police Board: Fully Incorporating Leading Governance Practices Would Help Enhance Accountability, Transparency, and External Communication
GAO-17-112: Published: Feb 7, 2017. Publicly Released: Feb 7, 2017.
The Capitol Police Board (Board) has wide-ranging responsibilities and according to experts with knowledge of law enforcement oversight bodies, like civilian oversight boards, the Board's scope is unique by comparison. For example, the Board has authority for security decisions, as well as certain human capital and personnel matters, including the approval of officer terminations.In 2013, the Boar...
Senate Preservation Fund: Audit of Fiscal Years 2013 and 2014 Transactions
GAO-15-587R: Published: Jun 17, 2015. Publicly Released: Jun 17, 2015.
GAO found that the policies and procedures for the Senate Commission on Art’s (Commission) operations and oversight and the Library of Congress’s (Library) operations and reporting were sufficiently documented and adequately designed and consistent with applicable federal internal control standards to help ensure that the Senate Preservation Fund’s (Fund) receipts, disbursements, and investm...
Capitol Preservation Fund: Audit of Fiscal Years 2011 and 2012 Transactions
GAO-13-489R: Published: May 1, 2013. Publicly Released: May 1, 2013.
For fiscal years 2011 and 2012, the Capitol Preservation Funds (Fund) recorded transactions consisted of 101 investment and operating transactions. With the exception of one investment purchase, the Funds recorded transactions were authorized in advance, supported by documentation, accurately accounted for, and in compliance with the applicable laws that GAO deemed significant to its a...
Senate Preservation Fund: Audit of Fiscal Years 2009 and 2010 Transactions
GAO-12-271R: Published: Feb 16, 2012. Publicly Released: Feb 16, 2012.
For fiscal years 2009 and 2010, the Funds recorded transactions consisted of 136 investment and operating transactions recorded and accounted for by the Library. The Funds recorded transactions were authorized in advance, supported by documentation, and accurately accounted for. However, while the Funds transactions were generally recorded promptly, we did identify five instances...
Senate Preservation Fund: Key Transaction-Related Operating Practices Have Been Established but Additional Practices Are Needed
GAO-09-89R: Published: Jul 28, 2009. Publicly Released: Jul 28, 2009.
In September 2003, the Senate Preservation Fund (Fund) was established within the U.S. Treasury. The Fund is available to the Senate Commission on Art (Commission) to fund various activities related to works of art, historical objects, documents, and materials relating to historical matters, or exhibits in the Capitol and Senate Office buildings. The Library of Congress (Library) provides financia...
Medicare Part D Low-Income Subsidy: SSA Continues to Approve Applicants, but Millions of Individuals Have Not Yet Applied
GAO-08-812T: Published: May 22, 2008. Publicly Released: May 22, 2008.
To help the elderly and disabled with prescription drug costs, the Congress passed the Medicare Prescription Drug, Improvement and Modernization Act of 2003 (MMA), which created a voluntary outpatient prescription drug benefit (Medicare Part D). A key element of the prescription drug benefit is the low-income subsidy, or "extra help," available to Medicare beneficiaries with limited income and res...
Internal Control: Improvements Needed in the Library of Congress' Capitol Preservation Fund-Related Internal Controls
GAO-07-732R: Published: May 25, 2007. Publicly Released: May 25, 2007.
On March 13, 2007, we issued our report on our audit of the Capitol Preservation Fund's (CPF) fiscal years 2005 and 2004 financial statements, including the results of our tests of related internal control and selected provisions of laws. In that report, we noted the need to improve certain CPF-related internal controls established by the Library of Congress (Library) in conjunction with financial...
Financial Audit: Senate Restaurants Revolving Fund for Fiscal Years 2006 and 2005
GAO-07-462: Published: Mar 13, 2007. Publicly Released: Mar 13, 2007.
As requested, GAO provided for audits of the financial statements of the U.S. Senate Restaurants Revolving Fund (the Fund) for the fiscal years ended September 30, 2006, and 2005, by contracting with the independent public accounting firm of Clifton Gunderson LLP.In its audit of the Fund, Clifton Gunderson, LLP reported that the financial statements were presented fairly, in all material aspects,...
Financial Audit: Senate Restaurants Revolving Fund for Fiscal Years 2005 and 2004
GAO-06-363: Published: Mar 31, 2006. Publicly Released: Mar 31, 2006.
GAO contracted with Clifton Gunderson LLP to audit the financial statements of the Senate Restaurants Revolving Fund for fiscal years 2005 and 2004. Clifton Gunderson LLP found that (1) the financial statements were presented fairly, in all material respects, in conformity with U.S. generally accepted accounting principles; (2) the Fund maintained effective internal control over financial reportin...
Financial Audit: Senate Restaurants Revolving Fund for Fiscal Years 2002 and 2001
GAO-03-410: Published: Mar 14, 2003. Publicly Released: Mar 14, 2003.
GAO contracted with Clifton Gunderson LLP to audit the financial statements of the Senate Restaurants Revolving Fund for fiscal years 2002 and 2001. Clifton Gunderson LLP found that (1) the financial statements were presented in conformity with U.S. generally accepted accounting principles; (2) the Fund maintained effective internal control over financial reporting and compliance with laws and reg...