Financial Audit:

Capitol Preservation Fund's Fiscal Years 2005 and 2004 Financial Statements

GAO-07-335: Published: Mar 13, 2007. Publicly Released: Mar 13, 2007.

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GAO audited the statements of financial position of the Capitol Preservation Fund (the Fund) as of September 30, 2005, and 2004, and the related statements of activities and cash flows for the fiscal years then ended.

We found that (1) the financial statements are presented fairly, in all material respects, in conformity with U.S. generally accepted accounting principles; (2) no material weaknesses in the internal controls we tested over financial reporting (including safeguarding assets) and compliance with laws and regulations, although certain Fund-related internal controls at the Library of Congress (the Library) need to be improved; and (3) no reportable noncompliance with the provisions of laws and regulations we tested.

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