Improper Accounting for Costs of Architect of the Capitol Projects (Best Available Copy)

Various Architect of the Capitol's (AOC) construction projects were analyzed as part of an overall review of AOC construction activities. The charges to AOC appropriations for modifying and enlarging the Capitol Power Plant were specifically reviewed.

The analysis confirmed that some of the funds appropriated for the powerplant project were used to help finance the installation of a security system on Capitol Hill. GAO expanded its review and found that incorrect charges were also made to other appropriations. The use of appropriations to finance projects and activities for which they are not intended is illegal and results in Congress being provided inaccurate information regarding the use of such funds and the cost of Capitol Hill construction projects. Concurrent with the establishment of adequate controls is the need for commitment by the responsible officials to diligently uphold and maintain the integrity of the appropriation process.