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 2007-05-25 monographic deposited born digital 10 p. GA 1.13:GAO-07-732R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-732R P0b002ee1803a3a1f f:d07732r DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-07-732R machine generated eng fdlp REPORT GAOREPORTS-GAO-07-732R GAO-07-732R Accountability Accounting procedures Financial records Financial statement audits Financial statements Fund audits Internal audits Internal controls Policy evaluation Treasury accounts Policies and procedures Capitol Preservation Fund Correspondence A69951

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 management services it provides to the Capitol Preservation Commission (Commission). The purpose of this report is to discuss further those internal control deficiencies and to make four recommendations to the Library for improving its CPF-related internal controls and related procedures. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-732R/html/GAOREPORTS-GAO-07-732R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-732R/pdf/GAOREPORTS-GAO-07-732R.pdf GAO-07-732R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-732R Correspondence GAO-07-732R; Internal Control: Improvements Needed in the Library of Congress' Capitol Preservation Fund-Related Internal Controls; Accountability Accounting procedures Financial records Financial statement audits Financial statements Fund audits Internal audits Internal controls Policy evaluation Treasury accounts Policies and procedures Capitol Preservation Fund Title 31 Section 720 31 U.S.C. 720 Volume 102 Page 4608 102 Stat. 4608 Volume 103 Page 97 103 Stat. 97 Public Law 100-696