United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2003-01-23 monographic deposited born digital 21 p. GA 1.13:GAO-03-312R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-312R P0b002ee180387bc2 f:d03312r DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-03-312R machine generated eng fdlp REPORT GAOREPORTS-GAO-03-312R GAO-03-312R Accounting procedures Fiscal policies Gifts or gratuities Libraries Special fund accounts Library of Congress Special Events Gift Fund Correspondence A05939

The Chairman of the House Subcommittee on Interior and Related Agencies, Committee on Appropriations, and the Ranking Minority Member, House Subcommittee on Legislative, Committee on Appropriations, requested that we review the Library's Special Events Gift Fund. As agreed, we focused on the Library's analysis supporting its June 2000 decision to increase suggested room contributions associated with the Great Hall effective January 2001, and key policies, procedures, and controls associated with holding the approximately 120 fiscal year 2001 special events that were accounted for in the Gift Fund. Specifically, we agreed to (1) review and comment on the analysis behind the Library's January 2001 increase in the suggested room contributions from outside sponsors of events held in the Great Hall of the Jefferson Building; (2) identify key policies and procedures applicable to requesting, approving, and planning those special events accounted for through the Gift Fund and determine whether the Library is following those policies and procedures; and (3) identify key accounting and control policies and procedures over receipts, expenditures, and the fund balance of the Gift Fund and determine whether the Library is following those policies and procedures. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-312R/html/GAOREPORTS-GAO-03-312R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-312R/pdf/GAOREPORTS-GAO-03-312R.pdf GAO-03-312R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-312R Correspondence GAO-03-312R; Library of Congress: Special Events Gift Fund Operations and Accountability; Accounting procedures Fiscal policies Gifts or gratuities Libraries Special fund accounts Library of Congress Special Events Gift Fund Title 2 Section 160 2 U.S.C. 160 Title 26 Section 501 26 U.S.C. 501