United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office General Government Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1996-05-07 monographic deposited born digital 16 p. GA 1.13:T-GGD/AIMD-96-115 https://www.govinfo.gov/app/details/GAOREPORTS-T-GGD-AIMD-96-115 P0b002ee18037fadd f:ga96115t DGPO 2010-08-12 2011-03-23 GAOREPORTS-T-GGD-AIMD-96-115 machine generated eng fdlp REPORT GAOREPORTS-T-GGD-AIMD-96-115 T-GGD/AIMD-96-115 Libraries Accounting procedures Internal controls Federal agency accounting systems Human resources utilization Agency missions General management reviews Financial management Financial statement audits Legislative reference operations Federal Library and Information Network GMR Library of Congress National Digital Library Program Testimony GGD AIMD

Pursuant to a congressional request, GAO discussed two independent management and financial reviews of the Library of Congress. GAO noted that: (1) the management review found that the Library's mission needed to be reassessed because its enormous growth threatens to overwhelm its staff, structure, and resources; (2) alternative missions include service to Congress exclusively, Congress and the nation, or Congress, the nation, and the world community; (3) the first two mission options would require fewer staff and resources, but the third mission would require staff and funding increases; (4) after determining its mission, the Library's service role options include being an independent archive-knowledge developer or an information-knowledge broker; (5) the review recommended that the Library focus on the Congress-nation mission alternative and become a national information-knowledge broker; (6) the review also recommended that the Library improve its human and financial resources management and operational processes; (7) the financial review found that the Library had mixed results in implementing previous GAO recommendations and certain financial management weaknesses remain; (8) except for property and equipment accounts, the Library's financial statement presented fairly, in all material respects, its financial position as of September 30 1995; (9) the Library's internal controls were not effective in safeguarding assets, ensuring that material misstatements did not occur, and ensuring that gifts complied with applicable laws and regulations; and (10) the review made several recommendations for safeguarding assets and improving accounting processes. https://www.govinfo.gov/content/pkg/GAOREPORTS-T-GGD-AIMD-96-115/html/GAOREPORTS-T-GGD-AIMD-96-115.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-T-GGD-AIMD-96-115/pdf/GAOREPORTS-T-GGD-AIMD-96-115.pdf GAO/T-GGD/AIMD-96-115 https://www.govinfo.gov/app/details/GAOREPORTS-T-GGD-AIMD-96-115 Testimony GAO/T-GGD/AIMD-96-115; Library of Congress: Opportunities to Improve General and Financial Management; Libraries Accounting procedures Internal controls Federal agency accounting systems Human resources utilization Agency missions General management reviews Financial management Financial statement audits Legislative reference operations Federal Library and Information Network GMR Library of Congress National Digital Library Program Title 2 Section 158a 2 U.S.C. 158a