GAO

United States General Accounting Office

Report to Congressional Requesters

September 2000 CAPITOL CONCERTS

Audit of the Receipt 

and Use of 1999 

Funding

GAO/AIMD-00-258

Page 1 GAO/AIMD-00-258 1999 Capitol Concert Series

United States General Accounting Office

Washington, D.C. 20548

Accounting and Information

Management Division

B-285848 Letr

September 25, 2000

The Honorable Trent Lott

Majority Leader

United States Senate

The Honorable Tom Daschle

Minority Leader

United States Senate

The Honorable Mitch McConnell

Chairman

Committee on Rules and Administration

Unites States Senate

The Honorable Christopher Dodd

Ranking Minority Member

Committee on Rules and Administration

United States Senate

Since 1981, the National Park Service (NPS) has sponsored an annual 

series of National Symphony Orchestra (NSO) concerts on the Capitol 

grounds. Since then, the annual concert series, which is currently funded 

with a combination of federal and private funds, has grown significantly in 

terms of size, scope, popularity, and cost.

Putting on each of the concerts involves (1) obtaining funding, 

(2) determining each concert’s artistic program, (3) arranging for 

performing artists, talent, and production staff, (4) producing the concert, 

and (5) for the Memorial Day and July 4th concerts, arranging for the 
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television broadcast of the concerts. NPS, 1 NSO,2 and Capital Concerts, 

Inc. (CCI)3

 each played a major role in carrying out these activities for the 

1999 concert series.

As sponsor for the 1999 concert series, NPS entered into a licensing 

agreement with the Architect of the Capitol that established general 

conditions governing the use of the Capitol grounds for the three concerts. 

Through a cooperative agreement, NPS provided NSO with federal funding 

to support the production of the three 1999 concerts. Most of the federal 

funding provided by NPS was transferred to NPS from an appropriation to 

the Department of the Army that was available to support the concerts.

In exchange for the federal funding, NSO agreed to perform at the three 

concerts and assumed responsibility for producing and promoting them, 

including television production of the Memorial Day and July 4th concerts. 

NSO contracted with CCI on a reimbursable basis for concert production 

and television broadcast services for the 1999 Memorial Day and July 4th 

concerts as part of a multiyear contract. CCI used funding provided by NSO 

and funds raised from broadcasting fees, concert-related grants, donations, 

and other income to support its production and broadcast efforts on the 

1999 Memorial Day and July 4th concerts. NSO also retained responsibility 

for planning and producing the artistic program and performing at the 1999 

Labor Day concert. 

NPS, NSO, and CCI used funding received for the 1999 concert series to pay 

their concert-related costs. In general, the concert-related costs incurred by 

1

The Congress authorized NPS, a bureau of the Department of the Interior, through House 

Concurrent Resolution 133 (May 21, 1981), to annually sponsor a series of NSO concerts on 

the Capitol grounds. NPS has had a long history of involvement with the orchestra dating 

back to its founding.

2

The NSO Association of Washington, D.C. is a year-round symphony orchestra, which is 

affiliated with the John F. Kennedy Center for the Performing Arts in Washington, D.C. 

Under terms of the affiliation, the Kennedy Center provides NSO with fund-raising, sales, 

marketing, public affairs, accounting operations, and administrative support (other than 

that directly associated with the NSO artistic operations). 

3

In 1997, CCI was incorporated in Washington, D.C., as an unaffiliated nonprofit corporation 

to provide creative solutions for educational and cultural problems through the use of the 

arts, public television, and collaborative activities by providing educational programs and 

cultural events for the country. In 1998, Pathmakers Inc., a nonprofit organization 

incorporated in Pennsylvania for the purpose of education and civil projects was merged 

with CCI. The production and broadcast of the annual Memorial Day and July 4th concerts 

have been major activities of each organization. 
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the three organizations included fees and related expenses paid for artistic 

talent and production staff, vendor payments for a wide variety of concertrelated contract services, and organizational support and administration 

costs related to supporting the 1999 concert series.

To assist you in your role in overseeing the concert series held on the 

Capitol grounds, you asked that we audit the funding and costs associated 

with the 1999 concert series. Specifically, you asked that we verify the 

receipt and use of funds derived from concert-related federal grants and 

private fund-raising activities to pay for the 1999 Memorial Day, July 4th, 

and Labor Day concerts. To satisfy your request, we obtained and reviewed 

supporting documentation and related accounting records for each 

organization’s receipt and use of concert-designated funding. Our 

verification procedures included (1) comparing the amounts recorded in 

each entity’s accounting records to the amounts reflected in the supporting 

documentation, (2) examining the adequacy and completeness of the 

supporting documentation, and (3) examining the classification and timing 

of each receipt and use in relation to the 1999 concerts. See the “Objective, 

Scope, and Methodology” section for more details. 

Results in Brief Through the application of our procedures at each organization, we 

verified all the receipt and use information separately identified and 

tracked in each organization’s system of records. With the exception of 

certain administrative and oversight costs of NSO, which are described 

further below, the receipts and uses we verified represented all the known 

receipts and uses of funding specifically designated for support of the 1999 

concerts.

In summary, our verification work at NPS, NSO, and CCI disclosed the 

following. 

• Of the total $3.9 million in funding designated for support of the 1999 

concert series, $2.5 million (or 64 percent) was provided by federal 

sources. The remaining $1.4 million (or 36 percent) was provided by 

public broadcasting fees and grants, private donations, and other 

income.

• Of the amount NPS received, it retained $100,000 in concert-related 

funding and used that full amount plus an additional $7,010 from 

appropriations available to support the general operations of the NPS’ 

National Capital Region for a total of $107,010 in concert-related 

funding.
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• Of the amount NSO received, it retained $681,900 in concert-related 

funding and used $680,564 to support the 1999 concert series. The 

$1,336 in remaining concert-related receipts was available to NSO to 

offset other operating costs. We were unable to verify NSO’s costs 

related to administering concert-related grants and contracts and 

overseeing NSO rehearsal and concert activities on the Capitol grounds. 

NSO officials advised us that their operating practices do not require 

that NSO separately track and prepare supporting documentation for 

the salary and related benefit costs for staff involved in administering 

grants and contracts and in overseeing NSO’s activities on the Capitol 

grounds. Without cost information that has been tracked and supported 

with adequate documentation, we could not apply our verification 

procedures, and the actual amount of these costs is unknown.

• CCI received and retained $3,155,437 in concert-related funding and 

used $2,846,727 to support the 1999 Memorial Day and July 4th concerts. 

The $308,710 in remaining concert-related receipts for 1999 represented 

an increase in CCI’s net assets. The increase in net assets for 1999, along 

with CCI’s $733,084 in unrestricted net assets that existed at the start of 

1999, remains available to fund future activities of CCI, including but not 

limited to the production and broadcast of future Memorial Day and July 

4th concerts. 

Further details on the results of our verification work at NPS, NSO, and CCI 

are presented in the schedule of receipts and uses of funding for the 1999 

concert series with applicable explanatory notes in appendix I. The 

schedule presents, in separate columns and by type of receipt and use of 

concert-related funding, the amounts we verified as attributable to each 

organization. The schedule also contains a memorandum total column, 

which combines the receipts and uses of 1999 concert-related funding for 

the three organizations. However, the accounting for receipts and uses of 

concert-related funding applicable to each organization is separate, and 

any remaining receipts of one organization are not available to offset or 

otherwise fund an excess of uses over receipts by another organization. 

Objective, Scope, and 

Methodology

The objective of our audit was to identify and verify the receipt and use of 

funding specifically designated for support of the 1999 concerts, which was 

derived from federal funds and private fund-raising activities. We 

performed our work at NPS, NSO, and CCI, the only organizations known 

to have received and used funding specifically designated for the support of 

the 1999 concerts. 
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To achieve our objective, we met with officials from each organization and 

discussed the specific nature and characteristic of their organization’s 

receipt and use of concert-related funding. Also, we discussed with these 

officials the manner in which they record and track concert-related receipt 

and use activity in their respective systems of records. Based on the 

understanding gained, we developed verification procedures that we 

applied to each organization’s receipts and uses of 1999 concert-related 

funding. Our approach to verifying each organization’s receipt and use of 

concert-related funding was essentially the same, though the specific 

procedures applied at each organization were tailored to the specific types 

of receipts and uses and the underlying system of record in which the 

receipts and uses were documented and tracked.

The information and documentation needed to verify individual receipts 

and uses of concert-related funding varied depending on the type of receipt 

and use as well as each organization’s accounting and documentation 

procedures. For each type of receipt and use activity, we identified the 

universe of receipt or use transactions recorded in the organization’s 

system of records. For each concert-related receipt and use identified, we

• obtained and reviewed the available supporting documentation,

• compared the amounts supported by the documentation to the amounts 

recorded in the organization’s system of records,

• examined the adequacy and completeness of the supporting 

documentation, and

• reviewed the classification and timing of each receipt and use to 

determine its relationship to the three 1999 concerts.

When we had questions concerning either the supporting documentation or 

the amounts recorded in an organization’s system of records, we followed 

up with officials for the organization and, when appropriate, suggested 

adjustments to their handling of the recorded amounts.

Given that none of the organizations had overall responsibility for and/or 

access to each other’s receipt and use information, we developed a 

schedule with accompanying explanatory notes that displays each 

organization’s receipt and use of 1999 concert-related funds. The schedule 

also displays the combined total for the three organizations. Our objective, 

in developing the schedule, was to consistently present the various types 

and related amounts of each organization’s receipt and use of 1999 concertrelated funding. 
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Page 6 GAO/AIMD-00-258 1999 Capitol Concert Series

To help ensure the completeness and accuracy of the schedule and 

explanatory notes and to gain concurrence from each organization with the 

presentation of its information, we provided each organization with a copy 

of its schedule and the applicable note text. We asked each organization to 

review the form and content of the overall schedule and note presentation 

as well as the dollar amounts and note text applicable to its own receipt 

and use of concert-related funding. Also, from each organization’s 

management, we obtained applicable audit-related representations 

including representations related to the sources and completeness of 

concert-related funding, the existence and nature of related-party 

transactions, the availability of books and records, and the schedule and 

note presentation of receipt and use of concert-related funding. In 

conducting our audit, we complied with applicable provisions of generally 

accepted government auditing standards. We performed our audit from 

January 7, 2000, through July 14, 2000. 

Comments From NPS, 

NSO, and CCI

To help ensure the accuracy and completeness of 1999 concert-related 

information applicable to each organization, we provided officials of NPS, 

NSO, and CCI with a draft of our report for their review and comment. In 

commenting on the draft, these officials said that they agreed with the 

report’s presentation of their organizations’ roles in supporting the 1999 

concerts and receipt and use of 1999 concert-related funds. NPS and NSO 

made no further comments. In addition to providing oral comments on the 

report’s presentation of its 1999 concert-related information, CCI provided 

written comments on various concert-related matters that it wished to 

emphasize. CCI’s written comments have been reprinted in appendix II. As 

the matters raised in CCI’s written comments were beyond the scope of our 

audit, which involved the verification of funds received and used in support 

of the 1999 concert, we did not verify them. 

We are sending copies of the report to the Regional Director of the National 

Park Service’s National Capital Region, the President of the National 

Symphony Orchestra Association, and the President of the Board of
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Page 7 GAO/AIMD-00-258 1999 Capitol Concert Series

Directors of Capital Concerts, Inc. Copies will be made available to others 

upon request. Should you or your staffs have any questions concerning our 

audit, please contact me or John Reilly, Assistant Director, on (202) 512-

9508.

Linda M. Calbom

Director, Corporate Audits 

and Standards
Page 8 GAO/AIMD-00-258 1999 Capitol Concert Series

Appendix I

Schedule and Notes for the 1999 Capitol Apendxies

Concert Series ApendxiI

Memorandum

Receipts (note 1) NPS CCI Total (See note 3)

Federal grant funds, net $100,000 $681,900 $1,721,100 $2,503,000

Public broadcasting fees and grants 925,000 925,000

Donations and other income 509,337 509,337

Total Receipts $100,000 $681,900 $3,155,437 $3,937,337

Uses (note 2)

Concert Events

Production $27,936 $241,753 $1,230,472 $1,500,161

Talent and artists 431,397 514,142 945,539

Promotion and public relations 7,414 255,694 263,108

Audience management and support 59,243 53,470 112,713

Total Concert Events $87,179 $680,564 $2,053,778 $2,821,521

Organizational Support and Administration

Employee compensation and benefits $19,831 $0 $594,261 $614,092

Office operations 117,294 117,294

Professional services 64,456 64,456

Travel, meals, and lodging 16,938 16,938

Total Organizational Support and

Administration $19,831 $0 $792,949 $812,780

Total Uses $107,010 $680,564 $2,846,727 $3,634,301

Excess of Receipts Over Uses (Uses Over

Receipts) (note 3) ($7,010) $1,336 $308,710 $303,036

1999 Capitol Concert Series

Schedule of Receipt and Use of Concert Related Funds

NSO

The accompanying notes are an integral part of this schedule.
Appendix I

Schedule and Notes for the 1999 Capitol 

Concert Series

Page 9 GAO/AIMD-00-258 1999 Capitol Concert Series

1999 Capitol Concert Series

Notes to the Schedule of Receipt and Use of Concert Related Funds

The accompanying schedule presents the receipt and use of funding provided to the

National Park Service (NPS), National Symphony Orchestra (NSO), and Capital

Concerts, Inc. (CCI) for the support of the 1999 NSO concert series on the West Lawn

of the Capitol grounds. NPS, NSO, and CCI were the principal organizations involved in

planning, carrying out, and overseeing the annual concert series. The following notes

provide a description of the general nature and composition of the various types of

receipts and uses of concert-related funding, the extent to which concert-related funds

were sufficient to cover concert-related uses, and related parties.

Note 1: Receipts

The 1999 concert series was supported by a combination of federal and private funding.

All of the concert-related funding received by NPS and NSO was derived from federal

sources designated for the support of the concert series. To support its work on the

1999 Memorial Day and July 4th concerts, CCI received funds derived from federal

grants as well as funds provided through broadcast fees and grants, private donations,

and other income.

a. Federal Grant Funds, Net—Federal grant funding to support the 1999 concerts

was provided by the Department of the Army, NPS, and the National Endowment

for the Arts (NEA). The Army provided $1.9 million through the transfer of fiscal

year 1999 appropriated funds made available to support the Memorial Day and

July 4th concerts. NPS combined the $1.9 million received from the Army with

$553,000 of its own funds that had been designated for use in supporting the

concerts. NPS retained $100,000 of the combined $2,453,000 available to NPS

to fund its concert-related support costs and awarded a grant of $2,353,000 to

NSO to produce the three 1999 concerts—including the broadcasting of the

Memorial Day and July 4th concerts.

Of the $2,353,000 in grant funds it received, NSO retained $681,900 to fund its

orchestra-related costs and reimbursed CCI $1,671,100 for its costs associated

with producing and broadcasting the Memorial Day and July 4th concerts. The

reimbursements were made pursuant to a multiyear contract between NSO and

CCI that provided for reimbursing CCI for concert-related costs. Under its grant

agreement with NPS and contract with CCI, NSO retained responsibility for

planning and staging the 1999 Labor Day concert. In addition to the federal grant

funds made available by NPS, CCI applied for and received a $50,000 grant from

NEA for use in supporting the 1999 Memorial Day and July 4th concerts. In the

schedule, federal grant funds are presented as the net amount received by each

organization.

b. Public Broadcasting Fees and Grants—CCI received a total of $925,000 in

broadcast-related fees and grants from the Public Broadcasting Service (PBS)
Appendix I

Schedule and Notes for the 1999 Capitol 

Concert Series

Page 10 GAO/AIMD-00-258 1999 Capitol Concert Series

and the Corporation for Pubic Broadcasting (CPB). CCI received $600,000 in

fees from PBS to license the broadcast of the Memorial Day and July 4th concerts

to PBS stations. CCI also received a $325,000 grant from CPB to support the

production and broadcast of the 1999 Memorial Day and July 4th concerts.

c. Donations and Other Income—CCI received a total of $509,337 in donations

and other income to support the 1999 Memorial Day and July 4th concerts. CCI

received a total of $465,000 in donations from four private sector donors to

support its work on the 1999 Memorial Day and July 4th concerts. Of the

$465,000, $375,000 represented donated funds and $90,000 represented in-kind

donations of commercial airline ticket vouchers that were used for directly related

concert travel by performers and directors. In addition to donations, CCI also

received $44,337 in interest and other income, which was available to help

support the two concerts.

Note 2: Uses

Amounts received by NPS, NSO, and CCI were used to pay specific concert-related

costs and organizational support and administration costs associated with the concert

series.

Concert Event—Concert event costs are those costs that by their nature, can be tied

directly to one or more of the three 1999 concerts.

a. Production—Production-related costs represent the costs of equipment,

personnel, supplies, and services necessary to set up, direct, and broadcast the

concerts. Production-related costs include, but are not limited to, the costs of

(1) setting up and taking down the stage, lighting, and sound systems,

(2) providing the cameras, TV broadcasting equipment, Jumbotron screen, and

technical crews to operate the various systems and equipment, and (3) travel,

meals, and lodging for production-related crew and staff.

b. Talent and Artists—Talent and artist-related costs represent the cost of

performing talent and artists. Specifically, talent and artist-related costs include

the cost of (1) salaries, related benefits, travel, meals, and lodging for talent and

artists, (2) musical scores and arrangements, copyists, musical library expenses,

and copyright fees, and (3) dressing room, wardrobe, hair, and makeup.

c. Promotion and Public Relations—Promotion and public relations costs

represent the cost incurred to promote the three 1999 concerts, including the

television broadcast of the Memorial Day and July 4th concerts. NSO’s promotion

and advertising costs were mainly limited to newspaper advertising. CCI’s

promotion and advertising costs represented amounts paid to hire firms to

promote the two televised concerts and cater postconcert receptions. The

promotion services provided by the public relations firm included coordinating all

national and top 100 market publicity, developing a press kit package and media
Appendix I

Schedule and Notes for the 1999 Capitol 

Concert Series

Page 11 GAO/AIMD-00-258 1999 Capitol Concert Series

advisory for rehearsals, scheduling talent interviews and radio spots prior to the

events, and developing and promoting a Web site.

d. Audience Management and Support—Audience management and support

costs represent amounts paid by NPS and CCI to provide on-site assistance to

those attending the public concerts and rehearsals held on the Capitol grounds.

In addition to sponsoring the three concerts, NPS played a major role in

supporting the concerts and rehearsals by providing park rangers to direct and

assist concert and rehearsal audiences. NPS also arranged for ambulance

services and portable toilets. CCI hired contractors to assist in site security,

manage invitations and guest lists, and provide on-site staff to assist in crowd

management and guest seating.

Organizational Support and Administration—Organizational support and

administration costs represent those costs that by their nature, could not be tied directly

to individual concerts, but related to administering, managing, and overseeing the three

1999 concerts. Because the 1999 Memorial Day and July 4th concerts constituted the

only substantive projects or programs undertaken by CCI during 1999, all of CCI’s

general and administrative expenses were classified as organizational support and

administration costs of those concerts.

e. Employee Compensation and Benefits—NPS separately tracked the time and

related salary and benefit costs associated with its administrative support for the

NSO grant and its managerial oversight of NPS on-site activities for the concerts

and rehearsals. However, as a matter of internal operating practice, NSO did not

separately track the time and related salary and benefit costs associated with its

administrative support (for its NPS grant or its contract with CCI) and oversight of

orchestra-related activities on the Capitol grounds.

CCI’s employee compensation and related benefits accounted for 75 percent of

its 1999 organizational support and administrative costs, which is heavily

concentrated in payments to three key employees. The balance of CCI’s 1999

employee compensation and benefits consists of salaries for three other

employees, parking and other benefits for all employees, and CCI’s share of

payroll taxes for all six employees in 1999.

The table below summarizes employee compensation and benefits for key and

other employees.
Appendix I

Schedule and Notes for the 1999 Capitol 

Concert Series

Page 12 GAO/AIMD-00-258 1999 Capitol Concert Series

Table 1: CCI Salaries and Benefits

Salary and benefits Executive

producer

Coordinating

producer

Producer Other

employees

Total

Salary $150,000 $111,690 $45,400 $53,750 $360,840

Retirement benefitsa 147,500 13,961 5,675 167,136

Insurance benefits 18,754 3,411 6,038 28,203

Car allowance 8,500 8,500

Employee salaries and

benefits

$324,754 $129,062 $57,113 $53,750 $564,679

Taxes and other benefits 29,582

CCI total salaries, benefits,

and taxes

$594,261

a

Retirement benefits include CCI’s contributions to a retirement plan for all qualified employees and to a deferred

compensation plan established for CCI’s executive producer on March 30, 1996. CCI contributed 12.5 percent of qualifying

employees base salaries to a 403(b)-retirement plan. CCI established the executive producer’s deferred compensation plan

pursuant to section 457 (f) of the Internal Revenue Service Code. The amount of retirement benefits paid on behalf of the

executive producer by CCI includes $128,750 contributed to the deferred compensation plan in 1999. Earnings, during

1999, on the invested assets of the deferred compensation plan have not been included in the retirement benefit amount.

As reported by the plan administrator for the year ended December 31, 1999, the cumulative value of the deferred

compensation plan since its inception in 1996 was $476,055. However, this amount did not include adjustments, made

subsequent to December 31, 1999, to correct for certain prior year errors.

f. Office Operations—Office operations represent the costs associated with

maintaining CCI’s general office operations and include, but are not limited to,

rent, insurance, depreciation, amortization, telephone service, office supplies,

postage, equipment maintenance, trade publications, bank fees, and trade and

professional organization memberships.

g. Professional Services—Professional services represent amounts paid for

management consulting services; bookkeeping, independent audit, and advisory

services; and legal consultation and advice.

h. Travel, Meals, and Lodging—Travel, meals, and lodging costs represent the

amounts paid for general purpose business-related trips for CCI employees and

members of its Board of Directors.
Appendix I

Schedule and Notes for the 1999 Capitol 

Concert Series

Page 13 GAO/AIMD-00-258 1999 Capitol Concert Series

Note 3: Excess of Receipts Over Uses (Uses Over Receipts)

As discussed separately below, the accounting of each organization’s receipt and use of

concert-related funding, as reflected in the schedule, results in either an excess of

receipts over uses or of uses over receipts. While the schedule contains a

memorandum total column, which is intended to summarize the overall receipt and use

of funding for the 1999 concert series, each organization’s accounting for its receipt and

use of concert-specific funding is separate, and any excess of receipts over uses by any

organization is not available to offset or otherwise fund any excess of uses over receipts

experienced by another organization.

a. NPS—The $7,010 in excess uses over receipts reflected the fact that the

$100,000 retained by NPS (from the $2,453,000 in concert-related grant funds

under its control) was not sufficient to fully fund NPS’ costs. Funding for the

additional $7,010 in costs was provided through the use of NPS 1999

appropriations for operation of the National Park System, which was available to

support the general operations of its National Capital Region.

b. NSO—The $1,336 in excess receipts over uses reflected the fact that NSO

receipts exceeded the concert-related costs separately tracked in its accounting

records. This increase in NSO’s net assets from its work on the three 1999

concerts was available to fund other NSO expenses or activities. In this regard,

as discussed in note 2e, NSO does not separately track certain concert costs

associated with the administration of its grant with NPS and contract with CCI or

its managerial oversight of orchestra-related on-site activities.

c. CCI—The $308,710 excess of receipts over uses reflected the fact that CCI

received more funding than it used to plan, produce, and broadcast the 1999

Memorial Day and July 4th concerts. This increase in CCI’s net assets for 1999,

along with $733,084 that CCI reported in unrestricted net assets at the start of

1999, remains available to fund future activities of CCI, including but not limited

to the production and broadcast of future Memorial Day and July 4th concerts.

Note 4: Related Parties

The following notable relationships of common control existed with respect to the 1999

concert series.

a. The president of CCI’s Board of Directors, who, in that capacity, received no

salary or benefits, was also employed as CCI’s executive producer. As executive

producer, the individual received a salary and benefits in 1999, which are

separately disclosed in note 2e.

b. CCI employed the son of CCI’s president of the Board of Directors part time as

producer. The producer received a salary and benefits in 1999, which are

separately disclosed in note 2e.
Appendix I

Schedule and Notes for the 1999 Capitol 

Concert Series

Page 14 GAO/AIMD-00-258 1999 Capitol Concert Series

c. CCI’s treasurer, who is also an officer of CCI, received no salary or benefits in

that position but did receive payments for consulting services provided to CCI.

The amount paid to the treasurer has been included as part of payments for

professional services.
Page 15 GAO/AIMD-00-258 1999 Capitol Concert Series

Appendix II

Comments From Capital Concerts, Inc. ApendxiI

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