Capitol Preservation Commission Attestation Engagement		 
(12-DEC-01, GAO-02-267R).					 
								 
The United States Capitol Preservation Commission is the	 
recipient of commemorative coin surcharge funds authorized by the
United States Capitol Visitor Center Commemorative Coin Act of	 
1999. Under the Omnibus Consolidated Appropriations Act, 1997 and
the U.S. Mint's Compliance Procedures for Surcharge Eligibility, 
the commission must meet certain requirements before receiving	 
available coin surcharge funds. The commission must provide the  
U.S. Mint with eligibility-related assertions associated with the
commission's receipt and use of private matching funds, and an	 
independent auditor must examine the assertions. GAO found that  
the assertion concerning the commission's receipt and use of	 
private matching funds pursuant to the law and the U.S. Mint's	 
Compliance Procedures for Surcharge Eligibility are fairly stated
in all respects.						 
-------------------------Indexing Terms------------------------- 
REPORTNUM:   GAO-02-267R					        
    ACCNO:   A02582						        
  TITLE:     Capitol Preservation Commission Attestation Engagement   
     DATE:   12/12/2001 
  SUBJECT:   Currency and coinage				 
	     Eligibility criteria				 
	     Eligibility determinations 			 
	     Funds management					 
	     Audits						 

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GAO-02-267R
     
GAO- 02- 267R Capitol Preservation

United States General Accounting Office Washington, DC 20548

December 12, 2001 The Honorable Robert C. Byrd The Honorable J. Dennis
Hastert Co- Chairmen United States Capitol Preservation Commission

Subject: Capitol Preservation Commission Attestation Engagement The United
States Capitol Preservation Commission is the designated recipient of
commemorative coin surcharge funds authorized by the United States Capitol
Visitor Center Commemorative Coin Act of 1999 (Sections 201- 208 of Public
Law 106- 126; 31 U. S. C. 5112 note). Under provisions of the Omnibus
Consolidated Appropriations Act, 1997 (Section 529 of Public Law 104- 208;
31 U. S. C. 5134( f)) and the U. S. Mint?s Compliance Procedures for
Surcharge Eligibility, the commission must meet certain requirements before
it is eligible to begin receiving available coin surcharge funds. Pursuant
to the U. S. Mint?s procedures, management of the commission must provide
the U. S. Mint with written eligibility- related assertions associated with
the commission?s receipt and use of private matching funds, and an
independent auditor must examine the assertions. We were asked by management
to examine its written assertions (dated November 15, 2001) and report on
the results of our examination.

In our opinion, management?s assertions concerning the commission?s receipt
and use of private matching funds pursuant to Section 529 of Public Law 104-
208, Omnibus Consolidated Appropriations Act, 1997 (31 U. S. C. 5134( f));
Sections 201- 208 of Public Law 106- 126, the United States Capitol Visitor
Center Commemorative Coin Act of 1999 (31 U. S. C. 5112 note); and the U. S.
Mint?s Compliance Procedures for Surcharge Eligibility are fairly stated in
all material respects.

Management of the commission is responsible for  the commission?s
compliance with requirements associated with the receipt and

use of private matching funds and commemorative coin surcharge proceeds and
 providing the U. S. Mint with written assertions about the commission?s
eligibility

to receive coin surcharge proceeds and its receipt and use of private
matching funds, in accordance with guidance established by the U. S. Mint
along with the commission?s Schedule of Funds Raised from Private Sources.
(We have enclosed a copy of the commission management?s written assertions
and related schedule.)

GAO- 02- 267R Capitol Preservation Page 2 We are responsible for obtaining
reasonable assurance that management?s assertions

concerning the commission?s compliance with eligibility requirements are
fairly stated. In order to fulfill our responsibility, we examined evidence
supporting the commission?s compliance with the requirements and the
information and amounts contained in management?s assertions and in the
related Schedule of Funds Raised from Private Sources. We also performed
other procedures considered necessary to support our conclusions. Our
examination does not provide a legal determination on the commission?s
compliance with specified requirements. Our examination was performed in
accordance with generally accepted government auditing standards.

We provided copies of our draft report to representatives of the commission
for review and comment. In oral comments, the representatives agreed with
the report's conclusions. Copies of this report will be made available to
interested parties upon request.

This report was prepared under the direction of Jeanette M. Franzel, Acting
Director, who can be reached at (202) 512- 9406. If I can be of further
assistance, please call me at (202) 512- 2600.

Jeffrey C. Steinhoff Managing Director Financial Management and Assurance

Enclosure

Enclosure GAO- 02- 267R Capitol Preservation Page 3

Enclosure GAO- 02- 267R Capitol Preservation Page 4 (194090)
*** End of document. ***