a

GAO

United States Government Accountability Office

Report to the Chairman, Subcommittee 

on Interior and Related Agencies, 

Committee on Appropriations, House of 

Representatives

September 2004 KENNEDY CENTER

More Information on 

Project Status and 

Budgets Needed to 

Understand the 

Impact of Future 

Funding Decisions

GAO-04-933
www.gao.gov/cgi-bin/getrpt?GAO-04-933.

To view the full product, including the scope 

and methodology, click on the link above. 

For more information, contact Peter F. 

Guerrero at (202) 512-4907 or 

guerrerop@gao.gov. 

Highlights of GAO-04-933, a report to the 

Chairman, Subcommittee on Interior and 

Related Agencies, Committee on 

Appropriations, House of Representatives 

September 2004

KENNEDY CENTER

More Information on Project Status and 

Budgets Needed to Understand the 

Impact of Future Funding Decisions 

For fiscal years 1995 through 2004, the Kennedy Center received 

approximately $152 million in federal appropriations for capital projects 

identified in its Comprehensive Building Plan. According to its fiscal year 

2002 Comprehensive Building Plan, the Kennedy Center will need an 

additional $57 million in federal appropriations from fiscal year 2005 through 

fiscal year 2008 to complete its planned capital projects. 

The Kennedy Center has completed many of the capital projects identified in 

the Comprehensive Building Plan and has many more ongoing. However, we 

do not expect the Center to be able to complete all of the capital projects 

identified in the plan by fiscal year 2008. This is in part because the Kennedy 

Center reprioritized the sequence of its planned projects to minimize 

disruptions to its patrons. Several of the projects that will likely not be 

completed include components, such as the installation of sprinklers, that 

are important in meeting the Kennedy Center’s goal of bringing the facility 

into compliance with current life safety codes. However, the 

Comprehensive Building Plan does not discuss changes to its prioritization 

of projects or the impact of those changes on completing its planned 

renovations. In addition, the updates to the plan do not include information 

on the status of projects identified in earlier plans or provide budget 

information for individual projects. As a result, the Comprehensive Building 

Plan is of limited use for understanding the Kennedy Center’s progress in 

completing its planned renovations. 

Operations and maintenance costs for the plaza project, including two new 

buildings, could range from $6 million to $11 million annually, in current 

dollars, based on data from a survey of museum facility management 

practices and Kennedy Center data. The Kennedy Center expects to request 

additional annual federal appropriations for these costs. However, because 

the project is currently in the early planning phase, the operations and 

maintenance estimate could change as designs are finalized. In fiscal year 

2004, the Center received about $16 million for the operations and 

maintenance costs of the existing facility. 

 

The John F. Kennedy Center for the Performing Arts 

Source: The John F. Kennedy Center for the Performing Arts.

Since fiscal year 1995, the John F. 

Kennedy Center for the Performing 

Arts (Center) has been responsible 

and received federal funding for 

implementing capital improvement 

projects and operations and 

maintenance activities. The 

Kennedy Center’s Comprehensive 

Building Plan identifies capital 

projects needed to renovate the 

Center and bring it into compliance 

with current life safety and 

accessibility codes. The Kennedy 

Center currently is planning to 

construct, with private funds, two 

new buildings to open in 2013 on a 

new plaza to be built adjacent to 

the existing facility. The Kennedy 

Center expects federal funding to 

operate and maintain these 

buildings. GAO was asked to 

examine (1) how much the Center 

has received in federal 

appropriations for capital projects, 

(2) the status of the 

Comprehensive Building Plan and 

updates, and (3) the potential 

impact of the Center’s plaza project 

on the need for future operations 

and maintenance funding. 

GAO recommends the Kennedy 

Center annually update the 

Comprehensive Building Plan, as 

required by law, and include 

project prioritization, status, and 

budget information for ongoing and 

planned capital projects. In 

commenting on a draft of this 

report, the President of the 

Kennedy Center agreed with our 

recommendation and provided 

clarifying comments. 
Page i GAO-04-933 Kennedy Center

Contents

Letter 1

Results in Brief 3

Background 4

Kennedy Center Has Received Over $150 Million for Capital

Projects 8

It Is Unlikely That Building Plan Will be Fully Implemented by 2008, 

and More Project Information Is Needed in the Plan 10

Kennedy Center Will Likely Request Additional Operations and 

Maintenance Funding for Its New Plaza Project 16

Conclusions 20

Recommendation 21

Agency Comments 21

Appendixes

Appendix I: Scope and Methodology 24

Appendix II: Kennedy Center Capital Projects 27

Appendix III: Comments from the John F. Kennedy Center for the 

Performing Arts 35

Appendix IV: GAO Contact and Staff Acknowledgments 38

GAO Contact 38

Staff Acknowledgments 38

Tables Table 1: Requested and Actual Federal Appropriations for Kennedy 

Center Capital Projects 8

Table 2: Status of the Kennedy Center’s Projects Since Fiscal Year 

1995, as of February 29, 2004 11

Table 3: Capital Projects Completed by the Kennedy Center Since 

Fiscal Year 1995, as of February 29, 2004 27

Table 4: Capital Projects Ongoing or Under Way at the Kennedy 

Center as of February 29, 2004 30

Table 5: Capital Projects Planned for Future Years at the Kennedy 

Center as of February 29, 2004 33

Table 6: Capital Projects Not Implemented or Postponed at the 

Kennedy Center as of February 29, 2004 34

Figures Figure 1: The Proposed Plaza Project 7

Figure 2: Kennedy Center Opera House during and after 

Renovation 12
Contents

Page ii GAO-04-933 Kennedy Center

Abbreviations

Building Plan Comprehensive Building Plan

Center John F. Kennedy Center for the Performing Arts

O&M operations and maintenance

OMB Office of Management and Budget

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Page 1 GAO-04-933 Kennedy Center

United States Government Accountability Office

Washington, D.C. 20548

A

September 15, 2004 Letr

The Honorable Charles Taylor

Chairman

Subcommittee on Interior

and Related Agencies

Committee on Appropriations

House of Representatives

Dear Mr. Chairman:

The John F. Kennedy Center for the Performing Arts (Center) opened in 

1971 in Washington, D.C., as both a national cultural arts center and a 

memorial to the 35th President. The Kennedy Center, open every day of the 

year, is visited by nearly 5 million people annually. By 1990, the Kennedy 

Center suffered from severe deterioration and a backlog of capital repairs. 

Responsibility for managing the Kennedy Center was shared between the 

National Park Service and the Kennedy Center itself. Officials from both 

agencies acknowledged that the Center had reached a seriously 

deteriorated state due to the lack of a clear mandate as to which agency 

was responsible for identifying and completing capital repairs and 

alterations. 

In 1994, Congress transferred responsibility for the management of the 

Kennedy Center facility from the National Park Service to the Kennedy 

Center. At that time, Congress also required the Kennedy Center to 

develop, and annually update, a comprehensive building needs plan. In 

response, the Kennedy Center developed a Comprehensive Building Plan in 

1995 that included an assessment of the facility and identified the capital 

projects it believed were necessary to restore the Center to the standards 

of a presidential memorial and bring it into compliance with current life 

safety and accessibility codes. The Kennedy Center has been gradually 

renovating the Center since 1995. Among other improvements, the Center 

has renovated its two largest theaters, replaced the roof, installed a new 

fire alarm system and improved its building systems, such as its heating 

and air-conditioning and plumbing systems. 

The Kennedy Center is also working with the U.S. Department of 

Transportation and organizations within the District of Columbia to 

develop a new public plaza adjacent to the current facility, improving road 

and pedestrian access. The plaza project includes two new buildings 

located on the plaza to provide additional office, classroom, and rehearsal 
Page 2 GAO-04-933 Kennedy Center

space and house permanent and rotating exhibits on the history of 

performing arts. These buildings will be constructed with private 

donations, but the Center expects to fund the operations and maintenance 

(O&M) of the buildings with federal appropriations. 

To assist the subcommittee in its oversight role and in making future 

funding decisions related to the Center and plaza building project, our 

report discusses (1) how much the Kennedy Center has received in federal 

appropriations for capital improvement projects1

 for fiscal years 1995 

through 2004, (2) the status of the Comprehensive Building Plan and its 

updates, and (3) the potential impact of the Kennedy Center’s proposed 

plaza project on the need for future federal funds to pay for the cost of 

operating and maintaining the new buildings and plaza.

To determine the amount of federal appropriations the Kennedy Center 

requested and received for capital improvement projects for fiscal years 

1995 through 2004, we reviewed the Kennedy Center’s Comprehensive 

Building Plan and its updates; its budget justifications and audited financial 

statements; and federal authorization and appropriation laws. To determine 

the status of the Kennedy Center’s Comprehensive Building Plan and its 

updates we toured the Kennedy Center facility; obtained a status of the 

projects, including costs, from Kennedy Center officials and its financial 

system; and discussed the projects with Kennedy Center officials. To 

determine the potential impact of the Center’s proposed plaza project on 

the need for future federal funds, we calculated the potential O&M costs 

based on museum survey data of facility management practices and the 

Kennedy Center’s projected O&M rates. We discussed with Kennedy Center 

officials how these rates were determined, and we verified with the agency 

that conducted the survey that the museum rates provided were accurate. 

We researched building industry sources for estimates of O&M rates and 

determined that the Kennedy Center’s projected rates were reasonable 

given the currently available information. We also determined that project 

status and cost data were sufficiently reliable for the purpose of our review. 

We conducted our work from January 2004 through July 2004 in 

accordance with generally accepted government auditing standards (see 

app. I for more information on our scope and methodology).

1

Capital projects are improvements to capital assets, which are defined as land, structures, 

equipment, intellectual property, and information technology that have an estimated useful 

life of two years or more. 
Page 3 GAO-04-933 Kennedy Center

Results in Brief The Kennedy Center received about $152 million in federal appropriations 

for capital improvement projects for fiscal years 1995 through 2004. In each 

of these fiscal years, the Kennedy Center generally received the amount it 

requested. According to its 2002 Comprehensive Building Plan, to complete 

the projects identified in the plan, the Kennedy Center will need an 

additional $57 million in federal appropriations for capital projects for 

fiscal years 2005 through 2008.

Most of the capital projects identified in the Kennedy Center’s 

Comprehensive Building Plan and its updates have been completed or are 

ongoing. However, we believe that the Kennedy Center will be unable to 

complete all of the capital projects identified in its Comprehensive Building 

Plan with the anticipated future appropriations by the end of fiscal year 

2008, as planned. Several large projects still remain to be done, and project 

budgets are preliminary and will likely increase as the projects are 

designed. Furthermore, the Comprehensive Building Plan has not been 

updated annually as required by law, and it does not provide specific 

project status and budget information. This limits the usefulness of the plan 

and inhibits Congress’s ability to know the impact of funding decisions or 

judge the performance and progress of the Center’s capital projects. 

We calculated that operations and maintenance costs for the proposed 

plaza project, including the two new buildings, could range from $6 million 

to $11 million annually, in current dollars. However, this is a preliminary 

estimate that will likely change as the building design is finalized. This 

calculation is based on the Kennedy Center’s estimate that its operations 

and maintenance costs could range from $15 to $20 per square foot for the 

proposed plaza project. In addition, we estimated that O&M costs for the 

proposed project could be $28 per gross square foot of space. The Kennedy 

Center expects to request federal appropriations for these costs, in 

addition to what it currently receives for operations and maintenance costs 

for the existing Center. In fiscal year 2004, the Center received about $16 

million for the operations and maintenance of the existing Center. The 

plaza and buildings project is in the early planning phase, and decisions 

made about the project through the design phase will affect actual O&M 

costs. The project is planned to be occupied in 2013, which would be the 

first year annual O&M funds would be needed for the new buildings.

We are making a recommendation to the Kennedy Center President and 

Board of Trustees to improve the usefulness of the Comprehensive 

Building Plan by including project updates, status, and budget information.
Page 4 GAO-04-933 Kennedy Center

Background The Kennedy Center opened in 1971 and is located on 17 acres along the 

Potomac River in Washington, D.C. The Center houses four major theaters 

and several smaller theaters, five public halls or galleries, educational 

facilities, rehearsal spaces, offices, and meeting rooms in about 1.1 million 

square feet of space. The Kennedy Center also has a recently expanded 

parking garage. The Center is open 365 days a year, and nearly 5 million 

people visit it annually to attend performances or tour the facility. 

In 1972, the National Park Service, within the Department of Interior, 

assumed responsibility for services related to the nonperforming arts 

functions of the Kennedy Center facility, whereas the Kennedy Center 

Board of Trustees (Board)2

 retained responsibility for all performing arts 

activities. Under this dual management, the Kennedy Center facility 

suffered from severe deterioration and a backlog of capital repairs in part 

because responsibility for identifying and completing capital repairs and 

improvements at the Center was unclear. As a result, legislation was 

enacted in 1990 that directed the National Park Service and the Board to 

enter into a cooperative agreement setting forth their responsibilities 

relating to maintenance, repair, and alteration of the Center. However, after 

the parties were ultimately unable to agree on a methodology to enter into 

the cooperative agreement, which would have been the foundation of a 

capital improvement plan, legislation was enacted in 1994 that gave the 

Board sole responsibility for carrying out capital improvement projects at 

the Kennedy Center facility. A purpose of the legislation was to provide 

autonomy for the overall management of the Kennedy Center, which 

included better control over its capital projects and bringing the Kennedy 

Center building from a state of deterioration to a condition of excellence. 

The legislation further required the Board to develop and annually update a 

comprehensive building needs plan.3

In response to the legislation, the Kennedy Center developed a 

Comprehensive Building Plan (Building Plan) in 1995 to detail the existing 

condition of the Kennedy Center facility and planned renovations. The 

goals of the renovations were to address accessibility and life safety code 

2

The current composition of the Kennedy Center’s Board of Trustees consists of 23 

government positions, including congressional members, as well as 36 general trustees 

appointed by the President of the United States. Each general trustee serves a term of 6 

years.

3

20 U.S.C §76j(a)(F).
Page 5 GAO-04-933 Kennedy Center

deficiencies, such as the installation of sprinklers throughout the Center, 

replace inefficient building systems, and improve visitor services. The 

original Building Plan anticipated that the capital projects at the Kennedy 

Center would be completed in two stages. Projects in the first stage—fiscal 

years 1995 through 1999—would address critical issues to protect the 

building from water intrusion, provide critical security and life safety 

measures, and provide improved accessibility. Projects undertaken in the 

second stage—fiscal years 2000 through 20094

—would eliminate the 

backlog of deferred capital repair projects. However, the Kennedy Center 

changed its approach to renovating the Center. Rather than undertaking 

broad-scale projects that could disrupt the entire Center, the Kennedy 

Center has taken certain areas or theaters out of service and performed all 

of the necessary renovations in a particular area at one time. For example, 

rather than installing a new sprinkler system throughout the entire Center, 

which would have closed multiple theaters simultaneously, the Center is 

installing sprinklers in each theater as it is renovated. Thus, only one 

theater is closed at a time. According to Center officials, this approach 

minimizes the disruptions to ongoing operations in other areas of the 

Kennedy Center. When the Opera House was renovated, for example, it was 

closed for almost a year but performances continued in all of the other 

theaters. 

The Kennedy Center receives federal funding annually for capital 

improvement projects based on its Building Plan. In fiscal year 2004, the 

Kennedy Center received approximately $16 million in federal funds for 

capital improvement projects. Revenue generated by performances at the 

Center are used for costs associated with the performances and are not 

used for capital projects in the Building Plan. 

In addition to federally funded projects, the Building Plan also discusses 

other major projects that are being funded with private donations or other 

nonfederal funding sources, including the recent garage expansion and the 

proposed plaza project adjacent to the Kennedy Center facility. The plaza 

project, which will connect the Center to the National Mall, will relocate 

roadways to improve transportation and pedestrian accessibility to and 

from the Kennedy Center and surrounding streets. It will include a central 

fountain that runs from 23rd Street NW to the Kennedy Center, a pedestrian

4

The 2002 Building Plan shows the projects being completed in fiscal year 2008.
Page 6 GAO-04-933 Kennedy Center

walkway, and a connection to the waterfront.5 In addition, the plaza will 

include two proposed buildings with about 200,000 gross square feet6 each, 

located on opposite sides of the central fountain (see fig. 1). The Kennedy 

Center plans for one building to house an exhibition devoted to the history 

of performing arts in America, include office space for the Kennedy Center 

staff, and be used as an education center for the performing arts. The other 

building will be used as rehearsal space for the Washington National Opera 

and the Kennedy Center and include some additional office space for 

Kennedy Center staff. These buildings will be constructed with private 

donations, and upon completion, the Kennedy Center Board will own, 

operate, and maintain the buildings and green space established on the 

plaza. In fiscal year 2003, the Center received a pledge of $100 million to be 

used toward the construction of the planned plaza buildings. According to 

Kennedy Center officials, they are in the preliminary stages of designing 

and estimating the cost of the new buildings. Construction of the plaza 

project is expected to begin in fiscal year 2010, pending federal funding, 

and the Kennedy Center is expected to begin occupying the buildings in 

fiscal year 2013. 

5

The John F. Kennedy Center Plaza Authorization Act of 2002 authorized the Secretary of 

Transportation to spend up to $400 million for fiscal year 2003 through fiscal year 2010 to 

create a plaza. In fiscal year 2004, Congress appropriated about $6 million for this project. 

6

Gross square feet is a unit of measurement of the total floor area of the building as 

measured from the outer surface of exterior walls and windows. 
Page 7 GAO-04-933 Kennedy Center

Figure 1: The Proposed Plaza Project

The 1994 legislation that gave the Kennedy Center responsibility for capital 

projects also authorized the Board to carry out the day-to-day operations 

and maintenance activities for the Kennedy Center facility. Operations and 

maintenance funds are used to cover expenses for utilities, security, daily 

cleaning, and maintenance, among other things. In fiscal years 2003 and 

2004, the Kennedy Center received about $16 million in federal 

appropriations each year for the operations and maintenance of the current 

facility. Federal appropriations are not used for performance-related 

expenses. The Kennedy Center’s total operating expenses in fiscal year 

2003 were about $118 million. The Kennedy Center generates the majority 

of its revenue from programs at the Center, contributions, and investments. 

Source: The John F. Kennedy Center for the Performing Arts.

Proposed plaza and central fountain

Proposed

new

building

Existing center

Proposed

new 

building
Page 8 GAO-04-933 Kennedy Center

Kennedy Center Has 

Received Over $150 

Million for Capital 

Projects

The Kennedy Center has received approximately $152 million in federal 

appropriations for capital projects since it took responsibility for these 

projects in fiscal year 1995. In every fiscal year since 1995, the Kennedy 

Center has generally received the federal appropriations it requested. For 

example, in fiscal year 2004, the Kennedy Center requested $16 million in 

federal appropriations for capital projects and received $15.8 million after 

rescissions to the budget authority were taken into account. (see table 1). 

Table 1: Requested and Actual Federal Appropriations for Kennedy Center Capital 

Projects

Source: GAO analysis of the Kennedy Center’s annual budget justifications to Congress, federal appropriations for capital projects, and 

Comprehensive Building Plan.

a

In these years, the Kennedy Center’s appropriations for capital projects were reduced by rescissions 

to the budget authority for most government agencies and entities receiving appropriated funds. 

b

In fiscal year 1997, the Kennedy Center received an additional $3.4 million for capital projects to 

address anti-terrorism requirements.

As shown in table 1, the Kennedy Center requested approximately $9 

million annually for capital projects for fiscal year 1995 through fiscal year 

1998. The Center generally received what it requested in each of these 

years, but the actual funding available was reduced in some of these years 

due to a rescission of budget authority. In fiscal year 1997, additional 

appropriations were provided to the Kennedy Center to address 

antiterrorism requirements. In fiscal year 1999, the Kennedy Center 

requested and received $20 million in federal appropriations for capital 

projects, an increase from the $9 million it originally anticipated receiving 

Fiscal 

year Requested federal appropriations 

Federal appropriations available 

for capital projects

1995 $8,983,000 $8,982,810a

1996 9,000,000 8,983,000

1997 9,000,000 12,400,000b

1998 9,000,000 9,000,000

1999 20,000,000 20,000,000

2000 20,000,000 19,924,000a

2001 20,000,000 19,956,000a

2002 19,000,000 19,000,000

2003 17,600,000 17,485,600a

2004 16,000,000 15,802,848a

Total $148,583,000 $151,534,258
Page 9 GAO-04-933 Kennedy Center

in its initial 1995 Building Plan. This increase in funding was given to the 

Kennedy Center to address several critical projects over a 3-year period.7

 

Center officials requested the increased funding on the basis of studies 

conducted by its architecture and engineering consultants, who concluded 

an increase in “up front” funding could lead to overall cost savings on the 

Kennedy Center renovation in the long term. For fiscal years 2002 through 

2004, the Kennedy Center gradually reduced its annual funding request 

from $20 million; however, the total requested funding for these years was 

about $17 million more than was anticipated in the initial 1995 Building 

Plan. 

The Kennedy Center uses its Building Plan to communicate to Congress its 

planned capital improvement projects and to provide budget estimates for 

carrying out these projects. The Kennedy Center further describes its 

planned capital projects and requests federal appropriations for these 

projects in its annual budget justifications to Congress. Both the Building 

Plan and budget justifications present budget estimates for broad 

categories of projects, such as interior repair, accessibility, and egress, but 

they do not include budget information for specific projects. Unlike the 

General Services Administration, the Kennedy Center receives a lump sum 

appropriation for capital projects, and the appropriations are not dedicated 

to specific projects. The Kennedy Center has the flexibility to change the 

projects or sequence of projects it plans to fund on the basis of such factors 

as the need to minimize disruptions to the operations of the Center and 

budget constraints.

The Kennedy Center has requested about $16 million for capital projects in 

fiscal year 2005. The 2002 Building Plan anticipates the Kennedy Center 

will receive another $41 million in appropriations through fiscal year 2008 

to carry out its planned capital projects, for a total of $209 million. This is 

consistent with the funding amounts anticipated in the 1997 Building Plan; 

however, it is $44 million more than was anticipated in the initial 1995 

Building Plan to accomplish the same goals.

7

These projects included Opera House renovations; security, fire alarm, and building 

automation systems updates; and fire safety improvements. 
Page 10 GAO-04-933 Kennedy Center

It Is Unlikely That 

Building Plan Will be 

Fully Implemented by 

2008, and More Project 

Information Is Needed 

in the Plan

The Kennedy Center has completed or has ongoing 1008of the projects it 

identified in its initial Building Plan and its updates,9 and has decided not to 

implement or has postponed 15 of the identified projects. Seventeen 

projects are planned for fiscal years 2005 through 2008 and include several 

large projects with life safety components, such as the installation of 

sprinklers. We believe it is unlikely that the Center will be able to complete 

the planned projects by the end of fiscal year 2008 or within the 

appropriation amounts anticipated in the current Building Plan. Several 

large projects remain to be done because, in part, the Kennedy Center 

changed the order of projects to minimize disruption to the operations of 

the Center. The budget estimates for the capital projects planned through 

fiscal year 2008 are preliminary and will likely increase as the projects are 

designed. Furthermore, the Comprehensive Building Plan has not been 

updated annually as required, and it does not provide specific project 

status and budget information. This limits the usefulness of the plan and 

inhibits Congress’s ability to know the impact of funding decisions or judge 

the performance and progress of the Center’s capital projects. 

Status of Projects in 

Building Plan

Since the first Building Plan was developed in 1995, 132 capital projects 

have been identified in the plan, and the updates to the plan, to address the 

deterioration and backlog of capital repairs, and an additional 12 capital 

projects that were not in the plan have been completed. (See app. II for a 

list of the specific projects and their status.) The completed projects that 

had not been identified in the Building Plan were relatively small projects 

totaling $1.2 million, and include such projects as kitchen repairs and 

engraving restoration. The Building Plan lacks individual project 

information necessary to determine if projects are being completed within 

the original budget estimates and on schedule. Table 2 shows the status of 

all of the Kennedy Center’s projects since fiscal year 1995. 

8

The Kennedy Center completed another 12 capital projects that were not identified in the 

plan.

9

According to a Kennedy Center official, the updates to the building plan have not been 

consistent in how projects have been listed. For example, some updates list design and 

implementation of a project as separate projects, while other projects combine design and 

implementation and are listed as one project. For purposes of this report, we list and count 

projects as they were listed in the original building plan and its updates. 
Page 11 GAO-04-933 Kennedy Center

Table 2: Status of the Kennedy Center’s Projects Since Fiscal Year 1995, as of 

February 29, 2004

Source: GAO analysis of Kennedy Center data. 

a

Five of these projects were completed using O&M funds or energy savings performance contracts that 

are paid for with O&M funds.

b

Kennedy Center officials reported that the budgets for these projects would be confirmed and 

adjusted as necessary during design. Estimated cost information was not provided for 2 of the projects 

in this category.

c

Capital project funding was spent to study 2 projects that the Kennedy Center later decided not to 

implement. Estimated cost information was not available for the other 13 projects in this category.

The following describes each of the status categories and examples of 

projects in each category as of February 29, 2004:

Completed Projects Seventy-four capital projects have been completed at a total cost of about 

$98 million. Examples of major projects completed include the 

replacement of chillers; renovation and installation of sprinklers in the two 

largest theaters—the Concert Hall and Opera House; and installation of a 

new fire alarm system throughout the building. Figure 1 shows the Opera 

House during and after the renovation. The Kennedy Center has also 

completed many smaller projects ranging from the installation of safety 

rails on the roof terrace to new directional signs in the Center. 

Status

Number of

projects

Actual or estimated

cost of projects

(in millions)

Completed 74 $97.6a

Ongoing 38 67.2

Planned for future years 17 38.5b

Not implemented or 

Postponed 15 0.6 c

Total 144 $203.9
Page 12 GAO-04-933 Kennedy Center

Figure 2: Kennedy Center Opera House during and after Renovation

Ongoing Projects Thirty-eight capital projects are currently ongoing at a total estimated cost 

of $67.2 million. Many of these projects, originally planned to begin in 

different fiscal years, have been combined into single projects for 

implementation. For example, 15 projects reported in the Building Plan, 

originally planned to begin as early as fiscal year 1998, have been combined 

under the one current site improvements project, beginning in fiscal year 

2003. Kennedy Center officials expect this project to be completed by the 

end of calendar year 2004. The ongoing projects include elevator 

modernization, the installation of sprinklers in areas outside of the 

theaters, and a smoke evacuation system in the Grand Foyer and Halls of 

State and Nations. According to Center officials, some of these projects are 

in the design phase, and their actual costs could increase. 

Planned Projects Seventeen projects are planned for future years (through fiscal year 2008), 

with initial budget estimates totaling over $38 million for 15 of the projects. 

The Kennedy Center did not provide an estimate for 2 of these projects—

design and restoration of the windows on the roof terrace level—because 

officials expect the scope of the restoration project to change significantly 

based on early design work for window restoration on other levels. Major 

projects planned for the future include renovations of the Family Theater, 

Eisenhower Theater, and the Terrace Theater. Kennedy Center officials 

have cautioned that initial budget estimates are preliminary and are 

expected to change as the projects are designed. In addition, project 

Source: The John F. Kennedy Center for the Performing Arts.
Page 13 GAO-04-933 Kennedy Center

estimates are based on the year the project is expected to start; as projects 

are postponed, costs are expected to increase. 

Not Implemented and Postponed 

Projects

Fifteen projects will not be implemented or have been postponed beyond 

fiscal year 2008. Eleven of these projects, including the relocation of a 

theater, will not be implemented because Center officials have determined 

the projects were not financially viable or were no longer needed. The 

Kennedy Center spent about $600,000 studying two of the projects it 

decided not to implement. The other 4 projects, related to office 

renovations and public space improvements, have been postponed because 

other projects have higher priority. While the Kennedy Center decided to 

postpone or not implement these 15 projects, the Building Plan did not 

reflect any changes in the amount it reported as necessary to implement 

the plan. 

It is Unlikely the Building 

Plan Will be Fully 

Implemented by 2008

Given the number and size of the renovation projects that remain to be 

done and the current likelihood that project estimates may increase, we 

believe it is unlikely the Kennedy Center will be able to fully implement its 

Building Plan with the anticipated future appropriations by the end of fiscal 

year 2008. 

Each year, the Kennedy Center receives federal funding for capital projects 

at the Center that is not tied to specific projects. Although the Building Plan 

includes a proposed construction order for the projects, the Kennedy 

Center has the flexibility to change the sequence of projects or change 

specific projects that will be done in any given year. According to Kennedy 

Center officials, capital projects are prioritized according to a combination 

of factors, including (1) life safety issues, (2) risk and impact to patrons and 

staff, (3) needed upgrades to the building systems, (4) theater accessibility, 

and (5) the need to minimize disruptions to the Center’s operations. As a 

performing arts center, in fiscal year 2003, the Kennedy Center generated 

about 70 percent of its income from performances and programs held at the 

Center and from contributions. Center officials stated that it must continue 

operations during renovations to the extent possible to continue generating 

revenue. 

The need to minimize disruptions to the Center’s operations appeared to be 

the key consideration when determining the order of capital projects. To 

minimize disruptions to the Center’s operations and patrons, the Kennedy 

Center changed its original approach of doing critical life safety projects by 

the end of fiscal year 1999 to renovating the Center a particular area at a 
Page 14 GAO-04-933 Kennedy Center

time. For example, the recent renovation of the Opera House included all 

necessary projects in the theater, such as the removal of asbestos, the 

installation of a sprinkler system, and the installation of new wall 

coverings. This approach is less disruptive to the operations of the 

Kennedy Center; however, many of the life safety projects that the initial 

Building Plan anticipated would be completed by the late 1990s, although 

currently ongoing, will not be completed until fiscal year 2006. In addition, 

three theaters—Family, Eisenhower, and Terrace—still remain to be 

renovated, including the installation of sprinklers.

The renovation of the Family Theater is currently being designed and the 

Kennedy Center plans to complete this renovation in fiscal year 2005. The 

Eisenhower Theater renovation is currently in the preliminary design 

phase. The renovation of the Eisenhower Theater was originally planned 

for fiscal year 2006, but according to Center officials, the actual renovation 

has been postponed until fiscal year 2007 or 2008. Finally, the 2002 Building 

Plan reports that the complete renovation of the Terrace Theater will not 

be completed until after fiscal year 2008 but indicates complete sprinkler 

coverage and accessible railings would be added to the theater by the end 

of fiscal year 2008. 

Finally, we believe the funding anticipated in the Building Plan may not be 

sufficient to complete all of the planned projects. Since fiscal year 1995, the 

Kennedy Center has received almost $152 million for capital projects, and 

the Center anticipates another $57 million in appropriations for capital 

projects, through fiscal year 2008, for a total of $209 million. As noted 

earlier, this is $44 million more than was anticipated in the initial 1995 

Building Plan to accomplish the same goals. As of February 29, 2004, the 

Center has spent over $98 million since fiscal year 1995 on the capital 

projects it has completed so far or studied but did not implement. It 

estimates the remaining projects will cost almost another $106 million to 

complete, for a total of about $204 million. Although the current project 

budget estimates fall within the anticipated appropriations, many of these 

estimates are based on preliminary or no design work and are expected to 

change as the project design is refined and construction begins. According 

to the Construction Industry Institute, actual project costs may vary by as
Page 15 GAO-04-933 Kennedy Center

much as 30 percent to 50 percent from project estimates developed in the 

early stages of design.10 

The Comprehensive 

Building Plan Is of Limited 

Use in Understanding the 

Status of the Kennedy 

Center’s Renovations 

The Building Plan is of limited use in understanding the Kennedy Center’s 

progress in implementing its plan to renovate the Center because it does 

not include the status of projects identified in prior plans or provide budget 

information for individual projects. Instead, the plan includes a proposed 

sequence of work that lists the projects expected to be implemented each 

fiscal year through fiscal year 2008. In addition, budget information is 

provided only at a summary level for seven broad categories11 and not for 

individual projects. For example, the Building Plan shows that in fiscal year 

2004 the Center planned to spend $7.4 million on life safety and security but 

does not show the amounts budgeted to individual projects such as the 

installation of smoke evacuation systems. Our 1998 Executive Guide on 

Capital Planning highlights the importance of sound capital planning, 

noting that clear communication and good data are essential to supporting 

sound capital planning and decision making.12

The Building Plan does not clearly explain how the Center prioritizes and 

restructures capital projects. For example, the Kennedy Center combined 

several life safety projects identified in the Building Plan into one project 

that is currently under way and the Center expects to be completed in fiscal 

year 2006. The Building Plan had originally identified some of these 

projects to be started as early as 1996. While the Building Plan updates 

state that projects may be combined, they do not clearly communicate the 

decision to combine these projects and that this decision would delay the 

Center’s progress in meeting life safety codes. In addition, Center officials 

have said that the potential of future federal funding below the levels 

identified in the Building Plan will require some projects to be delayed. 

Without sufficient information in the Building Plan on the prioritization of 

projects, congressional decision makers will not be able to gauge the 

10The Construction Industry Institute is a research organization composed of construction 

contractors and owners seeking to improve the construction and capital investment process.

11These categories are exterior building envelope; life safety and security; interior repair, 

accessibility, and egress; building systems; memorial interpretation and visitor services; 

parking and site circulation; and comprehensive planning and project management.

12GAO, Executive Guide: Leading Practices in Capital Decision-making, GAO/AIMD-99-32

(Washington, D.C.: December 1998).
Page 16 GAO-04-933 Kennedy Center

Center’s progress in implementing the Building Plan or the impact of 

funding decisions on individual capital projects. 

The Kennedy Center reports monthly to the Office of Management and 

Budget (OMB) the status of individual projects and budget information for 

ongoing projects. Specifically, for each project, it includes the estimated 

budget, expenditures to date, and changes in project schedule, which could 

be used to determine if these projects are on budget and on schedule. 

However, the report does not include information for projects in future 

years. Including information on planned projects as well as ongoing 

projects in the Building Plan would ensure that the Kennedy Center is held 

accountable for the cost and schedule of its capital projects and is 

achieving the goals of the Building Plan. Such information could also help 

the Kennedy Center Board support its requests for appropriations and 

explain the potential effect on the implementation of the Building Plan if 

lesser amounts are appropriated. 

In addition to lacking sufficient information on which to gauge the Kennedy 

Center’s progress in implementing the Building Plan, the Building Plan has 

not been updated annually as required in the John F. Kennedy Center Act 

Amendments of 1994. The Kennedy Center recognizes that annually 

updating and implementing the Building Plan could help guard against a 

recurrence of severe deterioration of the facility and over the long term 

should ultimately reduce the public costs of operating and maintaining the 

monument. According to a Kennedy Center official, the Center has 

continued to implement the December 2002 Building Plan but has not 

updated it because officials did not believe there had been significant 

changes at the Center and the plan was still applicable. The Kennedy 

Center has recently hired a new Director of Capital Projects, who expects 

to issue an update to the Building Plan by the end of 2004.

Kennedy Center Will 

Likely Request 

Additional Operations 

and Maintenance 

Funding for Its New 

Plaza Project

In fiscal year 2004, the Kennedy Center received about $16 million for 

operations and maintenance costs for the existing Center and will likely 

need additional federal appropriations for O&M expenses when the new 

plaza project is complete. We calculate that annual additional O&M costs 

could range from $6 million to $11 million, in current dollars, for the 

proposed new plaza and two buildings. However, this preliminary estimate 

will likely change before fiscal year 2013, the first year annual O&M funds 

may be needed. The plaza project is in the early planning phase, and 

decisions made about the project through the design phase will affect 
Page 17 GAO-04-933 Kennedy Center

actual O&M costs. For example, the planning phase could result in smaller 

buildings and a plaza with less square footage, reducing O&M costs.

O&M Costs for the Existing 

Center

The Kennedy Center currently receives federal appropriations for O&M 

costs at the existing Center. O&M refers to activities that keep a facility 

running on a daily basis and routine maintenance required based on the use 

of the facility. Specifically, O&M includes costs for such items as utilities, 

daily cleaning and maintenance for the building and grounds, minor repair 

and maintenance, security, and salaries for support staff. In fiscal year 

2004, the Kennedy Center received over $16 million in federal funds for 

O&M related to the existing Center. 

O&M Costs for the 

Proposed Plaza Project 

Could Range from $6 Million 

to $11 Million

On the basis of data from a survey of museum facility management 

practices and Kennedy Center data, we calculate that the potential O&M 

costs for the proposed plaza project could range from $6 million to $11 

million, in current dollars. Kennedy Center officials said they have not 

formally estimated O&M costs for the proposed plaza project because it is 

in the early planning phase and decisions on the design of the buildings, 

which can affect O&M costs, have not been finalized. They expect to 

estimate O&M costs after the project is designed. However, for purposes of 

our report, Kennedy Center officials used current O&M costs and O&M 

cost data obtained from an existing survey of six museums in Washington, 

D.C., to estimate that O&M costs for the proposed project could range from 

$15 to $20 per gross square foot of space, in current dollars. Using a slightly 

different set of assumptions, we estimated O&M costs for the proposed 

project could be $28 per gross square foot of space.

O&M costs are usually estimated on the basis of cost per square foot; if the 

size of the project changes, the O&M estimate is easily adjusted. O&M rates 

also vary by type of space because different types of space have different 

maintenance needs. For example, cleaning and maintaining private office 

space is generally less expensive than cleaning and maintaining space open 

to the public that gets more traffic and would require items such as 

carpeting to be replaced more often. Building industry data is available for 

the average O&M cost for office space. However, the current plaza project 

plan indicates that a combination of office, museum quality exhibition 

space, and rehearsal space will be included in the proposed buildings. 

Given the combination of the different types of space in the proposed 

buildings, we estimated potential O&M costs per square foot for the 

proposed project on the basis of (1) O&M costs for the current Kennedy 
Page 18 GAO-04-933 Kennedy Center

Center building, (2) a 2002 museum benchmarking survey of facility 

management practices, and (3) Kennedy Center officials’ estimates. Using 

these sources, estimates for the potential O&M costs of the buildings were 

developed as follows:

• Kennedy Center officials determined that the minimum potential rate 

for O&M would be based on the rate for the current building. The Center 

currently pays about $15 a gross square foot for O&M, based on the size 

of the current facility (1.1 million gross square feet). 

• Kennedy Center officials provided O&M data for six Washington, D.C., 

museums based on a 2002 museum benchmarking survey of facility 

management practices conducted by Facility Management Services Ltd., 

a consulting practice specializing in facility management.13 The survey 

obtained information on the costs per square foot of space for five 

categories of O&M services—janitorial, utilities, building maintenance, 

exterior grounds maintenance, and building security—for each of the 

six museums. The O&M costs per square foot of space for each of these 

categories varied widely among the museums. For example, building 

maintenance costs ranged from $3.38 to $22.88 per square foot of space. 

Building maintenance costs can vary depending on the type of building 

materials used to construct the building and the type of equipment 

inside the building. Similarly, building security costs ranged from $2.66 

to $23.43 per square foot of space. Factors that could affect building 

security costs include the value of the museum’s contents (e.g., fine art) 

and the location of the facility. Because the proposed new plaza 

buildings are still in the early planning phase and many factors, 

including the size of the proposed buildings and the types of building 

materials used, could change before designs are finalized, we estimated 

the potential O&M rate for the proposed buildings by averaging the 

aggregate O&M costs for the six museums. This resulted in an O&M rate 

of $28 per gross square foot.

• Kennedy Center officials also estimated the potential O&M rate for the 

proposed buildings using the museum data described above, and 

adjusted the data based on such factors as the size of the other 

museums relative to the proposed new buildings and plaza, estimates 

from the Kennedy Center’s current janitorial provider, and the difference 

13Museum Benchmarks 2002, Survey of Facility Management Practices, Facility 

Management Services Ltd.
Page 19 GAO-04-933 Kennedy Center

in security levels needed at the two proposed buildings. In addition, 

Kennedy Center officials discounted the information from the museums 

with the highest and lowest O&M costs and projected O&M costs on the 

basis of data from the other four museums. As a result, Kennedy Center 

officials estimated that the average O&M rate for the two buildings 

could be $20 per gross square foot.14 

On the basis of the potential O&M rates—$15, $20, and $28 per gross square 

foot—and the current proposed size of the two new buildings—a total of 

about 402,000 gross square feet--we calculate that total O&M for the new 

plaza and buildings could range from $6 million to $11 million annually, in 

current dollars. 

Many Factors Could 

Substantially Affect Actual 

O&M Costs 

The plaza and buildings project is in the early stages of the planning phase, 

and many factors could affect the actual O&M costs. Some of the factors 

that will affect O&M costs are within the control of the Kennedy Center, 

and others are not. 

Examples of factors within the Kennedy Center’s control that may affect 

O&M costs are as follows: 

• The current plaza proposal includes a large fountain located above a 

roadway that connects the Kennedy Center to the National Mall. 

Fountains are expensive to maintain, and locating the fountain above a 

roadway could present additional security risks from the traffic below, 

which may increase security costs.

• The size of the plaza and buildings has not yet been finalized.15 A 

reduction or increase in the size of the plaza and buildings would have a 

direct affect on O&M costs.

14According to Kennedy Center officials, they developed an average O&M rate for the two 

buildings because of the difference in the cost to maintain the different space. They said the 

cost of O&M for the new building with the exhibition space will be much higher than the 

O&M for the other new building because much of the space must be climate-controlled to 

preserve the exhibits, additional security is needed for securing the objects, and additional 

maintenance is needed given the anticipated high volume of visitors.

15According to a Kennedy Center official, the Federal Highway Administration was expected 

to construct an underground garage in the new buildings, but the garage has been 

eliminated due to budget issues. The official believes the current garage should provide 

sufficient parking for the proposed buildings. 
Page 20 GAO-04-933 Kennedy Center

• The selection of building materials, such as the current plan to use a 

large amount of glass on the outside of the buildings, will affect O&M 

costs. Buildings with a large amount of glass on the outside are more 

expensive to cool due to the heat that is absorbed by the glass. In 

addition, glass is more expensive to clean than other materials, such as 

brick. 

The plaza and buildings project is not expected to be occupied until 2013, 

and economic factors that are not within the Kennedy Center’s control may 

affect actual O&M costs. For example, utility and labor rates have generally 

increased at a higher rate than the rate of inflation. It is difficult to 

anticipate these rates so far in the future. Furthermore, the actual O&M 

costs may not be known until the buildings are in operation for at least one 

annual cycle of using the plaza and for heating and cooling the new 

buildings. At the end of that cycle, the Kennedy Center’s appropriations 

request should be based on the actual O&M costs it incurred.

As discussed earlier in this report, Congress currently funds Kennedy 

Center capital improvement projects not related to performances. Given 

the current precedent of providing funding for capital improvement 

projects at the Center, Congress may also be expected to provide additional 

funds in the future for capital improvement costs associated with the plaza 

project. 

Conclusions The requirement to develop and annually update a Comprehensive Building 

Plan was intended to help improve management of the Kennedy Center’s 

capital projects and, over the long term, help reduce the public costs of 

operating and maintaining the facility. The current plan anticipated that 

projects addressing life safety and accessibility issues—needed to meet 

current codes—would be completed by the end of fiscal year 2008. 

However, it is unlikely the Kennedy Center’s Building Plan will be fully 

implemented by 2008, including life safety projects in some areas. This is 

due, in part, to changes in the sequence of its planned projects. 

Furthermore, the current Building Plan has not been updated since 

December 2002, and it does not provide individual project budgets or 

prioritize capital projects; thus, it is unclear which projects might be 

delayed or not implemented due to budget constraints. It is also not 

possible to determine from the Building Plan if individual projects are 

completed within project budget estimates. Including this information in its 

annual Building Plan, as well as the progress that has been made in 

renovating the Center and in meeting life safety and accessibility codes, 
Page 21 GAO-04-933 Kennedy Center

would make the Kennedy Center’s use of federal funds to carry out its 

capital renovations more transparent and make the Kennedy Center more 

accountable for the use of federal funds. This information could also help 

the Kennedy Center support its request for federal funding and 

communicate more clearly the potential impact of federal funding 

decisions on the day-to-day operations of the Kennedy Center facility. 

Recommendation To help congressional decision makers oversee the capital projects at the 

Kennedy Center and make funding decisions, we recommend that the 

President of the Kennedy Center, in conjunction with the Chairman of the 

Board of Trustees, annually update the comprehensive building plan, as 

required, and include (1) the prioritization of projects, (2) project status, 

and (3) updated budget information for planned and ongoing projects.

Agency Comments We provided a draft copy of this report to the President of the Kennedy 

Center. On August 18, 2004, the Kennedy Center President provided us with 

written comments on behalf of the trustees and staff (see app. III). The 

President agreed with our recommendation and stated that Kennedy 

Center staff will plan to implement it immediately. Kennedy Center officials 

also provided technical comments that have been incorporated throughout 

the report, as appropriate.

The letter also emphasized that the Comprehensive Building Plan is 

primarily a management tool and that other reports are the vehicles for 

keeping Congress informed of the Center’s progress in its renovation 

program. As part of our work, we reviewed the reports to the Operations 

Committee and a monthly report to OMB. While some of the information 

we are recommending be included in the Comprehensive Building Plan is 

provided in these reports, other recommended project information is not. 

For example, neither report provides information on project prioritization 

or projects planned for the future. The project information that is provided 

is not presented in a format that allows stakeholders to easily track the 

overall progress of the Kennedy Center renovations or specific capital 

projects from the building plan. It also appears that this information is not 

being conveyed to all congressional stakeholders. We believe that having 

project specific information available in one document that is provided to 

the stakeholders annually, as described in our recommendation, will help 

congressional decision makers and other stakeholders oversee the capital 

projects at the Kennedy Center. 
Page 22 GAO-04-933 Kennedy Center

In addition, the letter did not agree with how we counted the projects 

identified in the Comprehensive Building Plan. However, it stated that the 

Comprehensive Building Plan has not been consistent in how it has 

identified projects and that the most recent plan lists design and 

implementation as two separate projects, while the earlier plans listed 

them as one project. As we noted in our report, the Comprehensive 

Building Plan does not clearly explain how projects are restructured or 

reported in different updates. Since our objective was to compare the 

actual projects undertaken with those reported in the Comprehensive 

Building Plan, we have identified and numbered the projects as listed in the 

plan and its updates to the plan. We understand the Kennedy Center’s 

concern that how the projects are counted can change the reported 

percentage of projects completed. Thus, we have deleted the reference to 

the percentage of projects completed as an indication of the Kennedy 

Center’s progress in implementing the Comprehensive Building Plan and 

only report actual numbers of projects. We believe that if the Kennedy 

Center implements our recommendation and provides more clear project 

information, this type of analysis should be possible in the future.

As agreed with your office, unless you publicly announce the contents of 

this report earlier, we plan no further distribution until 5 days from the 

report date. At that time, we will send copies to the appropriate 

congressional committees, the Chairman of the Kennedy Center Board of 

Trustees, and the President of the Kennedy Center. We will also make 

copies available to others on request. In addition, the report will be 

available at no charge on the GAO Web site at http://www.gao.gov. 
Page 23 GAO-04-933 Kennedy Center

If you or your staff has any questions, please contact me on (202) 512-2834 

or at guerrerop@gao.gov. See appendix IV for a list of the major 

contributors to this report. 

Sincerely yours,

Peter F. Guerrero

Director, Physical Infrastructure Issues
Page 24 GAO-04-933 Kennedy Center

Appendix I

Scope and Methodology ApApenednxidexiIs

To determine the amount of federal appropriations the John F. Kennedy 

Center for the Performing Arts (Center) requested and received for capital 

projects for fiscal years 1995 to 2004, we reviewed the Kennedy Center’s 

annual budget justification to Congress and Comprehensive Building Plan 

and its updates; federal authorization and appropriation laws; and the 

Kennedy Center’s audited financial statements. The Kennedy Center’s 

budget justifications to Congress contain the Kennedy Center’s request for 

federal funding for its capital repairs and rehabilitation. We compared the 

amount the Kennedy Center requested with the actual appropriations the 

Kennedy Center received from fiscal year 1995 through 2004, taking into 

account rescissions to budget authority. We also compared the amounts of 

the appropriations identified in the law with the amounts identified in the 

Kennedy Center’s audited financial statements and verified rescission 

amounts with Kennedy Center officials. Finally, we relied on the Kennedy 

Center’s 2002 Comprehensive Building Plan to determine the amount of 

federal appropriations the Center expects to request through fiscal year 

2008. We also reviewed the budget justifications and Building Plans to 

determine why changes were made to the Kennedy Center’s funding 

request.

To determine the status of the Kennedy Center’s Comprehensive Building 

Plan and its updates, we reviewed the initial 1995 Comprehensive Building 

Plan and subsequent updates to the plan. We developed a list of capital 

projects the Kennedy Center reported it was planning to complete. We 

discussed with Kennedy Center officials the project status and cost 

information for these projects and other projects that it had completed 

with federal funds appropriated for capital projects since fiscal year 1995. 

We reviewed the Kennedy Center’s annual financial statements and 

supporting capital project schedules. We determined that the information 

provided for project costs appeared reasonable based on the annual capital 

expenditures and capital projects in progress listed in the financial 

statements. We toured the Kennedy Center and visually saw many of the 

projects listed in the Building Plan. We also interviewed the Kennedy 

Center’s external auditor to determine what testing was performed on 

internal controls over federal expenditures. Thus, we determined that 

project status and cost data were sufficiently reliable for the purpose of our 

review. Finally, we compared the information the Kennedy Center provided 

on the status of the capital projects in the Building Plan and its updates and 

capital appropriations received since fiscal year 1995 to evaluate the 

likelihood that the plan would be fully implemented as planned by the end 

of fiscal year 2008. We did not evaluate whether individual capital projects 

were completed within their original budgets or on schedule. 
Appendix I

Scope and Methodology

Page 25 GAO-04-933 Kennedy Center

To determine the potential impact of the Center’s proposed plaza project on 

the need for future federal funds, we calculated the potential operations 

and maintenance (O&M) costs based on data from a survey of museum 

facility management practices and the Kennedy Center’s projected O&M 

rates. Kennedy Center officials provided data for five categories of O&M 

expenses for six Washington, D.C., museums based on a 2002 museum 

benchmarking survey of facility management practices conducted by 

Facility Management Services Ltd. Since one of the buildings in the 

proposed plaza project will contain space that the Center officials said 

would be maintained at the same level as a museum, we agreed that it was 

appropriate to use museums in Washington, D.C., to estimate the potential 

O&M costs. We estimated the potential O&M rate for the proposed plaza 

project by averaging the aggregate O&M costs for the six museums. We 

used the average O&M costs to develop our estimate because the proposed 

plaza project is still in the early planning phase and many factors, including 

the size of the buildings, could change before designs are finalized. The 

Kennedy Center officials’ projections were based on its current O&M costs 

and the O&M cost data for six museums in Washington, D.C., described 

above. Kennedy Center officials believe that the new buildings will cost at 

least as much to maintain and operate per square foot as the current 

Center. They could not identify any category of O&M expenses they 

believed would be less expensive to operate than the current building. The 

Center officials said they disregarded the information from the museums 

with the highest and lowest O&M costs and projected O&M costs on the 

basis of data from the other four museums. According to the officials, they 

adjusted the rates for the different categories that make up the O&M costs, 

based on a number of factors, such as the size of the other museums 

relative to the proposed new plaza project. For example, the Center 

officials said they increased the expected cost of grounds maintenance 

over the other museums because the proposed plaza project includes a 

large fountain, which will be expensive to maintain. In addition, because 

the plaza will be suspended over a roadway, all of the plants will have to be 

in containers, which will also increase operations and maintenance costs. 

Since there are a wide variety of types of proposed space in the buildings, 

ranging from museum space to rehearsal rooms, the Kennedy Center 

officials said they averaged rates based on the different types of space. We 

independently researched building industry groups’ rates, including the 

Building Owners and Managers Association and the International Facility 

Management Association, but did not identify any O&M rates that would 

have been appropriate to use for the type of space planned for the 

proposed plaza buildings. We discussed the methodology used in 

conducting the museum survey with Facility Management Services Ltd and 
Appendix I

Scope and Methodology

Page 26 GAO-04-933 Kennedy Center

discussed the measures incorporated into the survey to maximize accuracy 

of the data. We determined that the data on O&M costs for the six 

Washington, D.C., area museums is reliable for purposes of this report and 

that the Kennedy Center’s estimated rates were rational given the currently 

available information. 

We conducted our work from January 2004 through July 2004 in 

accordance with generally accepted government auditing standards.
Page 27 GAO-04-933 Kennedy Center

Appendix II

Kennedy Center Capital Projects ApendxiI

The following tables show the cost or expected cost of the Kennedy 

Center’s capital projects as identified in its Comprehensive Building Plan 

and its updates. The tables show those projects that are completed, 

ongoing, or planned for future years, and those that have not been 

implemented or have been postponed.

Table 3: Capital Projects Completed by the Kennedy Center Since Fiscal Year 1995, as of February 29, 2004

Projects identified in Kennedy Center’s 

Comprehensive Building Plana

Year plan identified 

project to be 

undertaken Project status Cost

1 Cooling coils—replacement Fiscal year 1995 Completed 1996 $305,881 

2 Fountain piping and valves—replace Fiscal year 1995 Completed 1996 $1,392,321 

3 Planters and fountains—repair Fiscal year 1995 Completed 1996 Included in

project above 

4 Service tunnel and drive—repair (phase 1) Fiscal year 1996 

moved to fiscal year 

1997

Completed 1996 Included in

project above 

5 Service tunnel and drive—repair (phase 2) Fiscal year 1997 Completed 1997 Included 

in project above 

6 Garage ventilation renovation and piping insulation 

installation

Fiscal year 1997 Completed 1997 Included in

project above 

7 Condenser water tank—repair Fiscal year 1995 Completed 1996 $1,690,345 

8 Concert Hall—rehabilitation Fiscal year 1996 Completed 1996 $21,292,808 

9 Office space—partial phased renovation (administrative 

office phase 1)

Fiscal year 1996 Completed 1996 $262,624 

10 Sprinkler system (phase 1) Fiscal year 1997 

moved to fiscal year 

1998

Completed 1996 $4,687 

11 Chiller replacement Fiscal year 1995 Completed 1997 $209,557 

12 Hall of Nations/States wall lighting—replace Fiscal year 1995 Completed 1997 $387,778 

13 Roof—tear off and replace Fiscal year 1995 Completed 1998 $16,290,411 

14 Roof Terrace paving—removal and replacement Fiscal year 1995 Completed 1998 Included in

project above 

15 Marble fascias and soffits—repair Fiscal year 1995 Completed 1998 Included in 

project above 

16 Centrally controlled security system installation (security 

systems phase 1)

Fiscal year 1995 Completed 1998 $2,657,361 

17 Security system—construction (phase 3) Fiscal year 1997 Completed 1998 Included in 

project above 

18 Exterior marble wall at Plaza level—clean Fiscal year 1995 Completed 1998 $443,138 
Appendix II

Kennedy Center Capital Projects

Page 28 GAO-04-933 Kennedy Center

19 Office space—partial phased renovation (administrative 

office phase 2)

Fiscal year 1997 Completed 1998 $156,638 

20 Plaza paving—interim repair Fiscal year 1995 Completed 1999 $207,000 

21 Fire alarm system—replace (phase 1) Fiscal year 1996 

moved to fiscal year 

1997 and 1998

Completed 1999 $426,592 

22 Security system—construction (phase 2) Fiscal year 1996 Completed 1999 $37,074 

23 Remove/replace underground storage tanks Fiscal year 1999 Completed 1999 $157,649 

24 Education/rehearsal space modifications Fiscal year 2001 

moved to fiscal year 

1999 

Completed 1999 $1,716,861 

25 Minor repairs—Plaza uplights Fiscal year 1999 Completed 1999 $97,688 

26 Repairs to technical system Fiscal year 1999 Completed 1999 $795,755 

27 Office space—partial phased renovation (administrative 

office phase 4)

Fiscal year 1999 Completed 1999 $115,808 

28 Theater lab renovation Fiscal year 2001 Completed 1999 $39,488 

29 Space modification (phase 2)—loading dock #2 Fiscal year 1997 

moved to fiscal year 

1998

Completed 2000 $19,647 

30 Office space—partial phased renovation (administrative 

office phase 3)

Fiscal year 1998 Completed 2000 $1,214,864 

31 Roof Terrace safety railing Fiscal year 1998 Completed 2000 $11,430 

32 Technical systems Fiscal year 2000 Completed 2000 $1,100,483 

33 North gallery bathroom Fiscal year 2000 Completed 2000 $354,561 

34 Memorial Interpretation (phase 1) Fiscal year 2001 

moved to fiscal year 

1997

Completed 2001 Included in 

project below

35 Memorial interpretation (phase 2) Fiscal year 2002 

moved to fiscal year 

1998

Completed 2001 $2,591,628 

36 Space modifications at 56-foot and 69-foot level Fiscal year 1997 

moved to fiscal year 

1999

Completed 2001 $1,503,493 

37 Administrative office 69-foot level Fiscal year 2000 Completed 2001 Included in 

project above 

38 Replace temp Millennium Stage Fiscal year 1999 Completed 2001 $1,606,106 

39 Backstage repairs to concert hall Fiscal year 1999 Completed 2001 $1,617,125 

40 Minor repairs—Terrace theater catwalk Fiscal year 1999 Completed 2001 $87,753 

41 Administrative office renovation (phase 5) Fiscal year 2000 Completed 2001 $55,504 

42 Galleries and atrium, accessibility and rehab interior Fiscal year 2000 Completed 2001 $69,832 

(Continued From Previous Page)

Projects identified in Kennedy Center’s 

Comprehensive Building Plana

Year plan identified 

project to be 

undertaken Project status Cost
Appendix II

Kennedy Center Capital Projects

Page 29 GAO-04-933 Kennedy Center

43 Interior signage (phase 1) Fiscal year 2000 Completed 2001 $727,207 

44 Administrative office renovation (phase 6) Fiscal year 2001 Completed 2001 $354,947 

45 Office support (phase 1) Fiscal year 2001 Completed 2001 $108,516 

46 Technical systems Fiscal year 2001 Completed 2001 $649,185 

47 Accessibility (phase 1)—Grand Foyer improvements Fiscal year 1997 Completed 2002 $2,469,939 

48 Rehab Concert Hall public lobbies and restrooms Fiscal year 2002 Completed 2002 Included in

project above 

49 Terrace Level interpretive graphics Fiscal year 2000 Completed 2002 $22,432 

50 Technical system Fiscal year 2002 Completed 2002 $633,265 

51 Interior signs (phase 2) Fiscal year 2002 Completed 2002 $246,628 

52 Building automation system—install Fiscal year 1995 

moved to fiscal year 

1999

Completed 2003 $3,501,224 

53 Restaurant kitchen rehabilitation/floor replacement Fiscal year 2001 

moved to fiscal year 

2003

Completed 2003 $889,058 

54 Terrace Theater—install Americans with Disabilities Act 

handrails

Fiscal year 2003 Completed 2003 $54,298 

55 Fire alarm system—replace Fiscal year 1997 

moved to fiscal year 

2003

Completed 2004 $4,551,223 

56 Opera House renovations Fiscal year 1998 

moved to fiscal year 

2003

Completed 2004 $22,239,000 

57 Exterior plaza lighting—installation Fiscal year 2003 Completed 2004 $1,050,669 

58 Exterior column restoration Not in Building Plan Completed 2002 $371,465 

59 Garage repairs Not in Building Plan Completed 2001 $44,848 

60 Kitchen repairs Not in Building Plan Completed 1997 $23,808 

61 Restaurant planning Not in Building Plan Completed 2001 $90,417 

62 Terrace Theater seats Not in Building Plan Completed 1997 $126,685 

63 Theater accessibility projects (various) Not in Building Plan Completed 1997 $37,824 

64 Theatre box seats and theater repairs Not in Building Plan Completed 1999 $134,735 

65 Gift shop floor—repair Not in Building Plan Completed 2001 $53,411 

66 Wheelchair lift in American Film Institute Theater Not in Building Plan Completed 2000 $73,110 

67 Grand foyer sconce and mirror—repair Not in Building Plan Completed 2001 $107,056 

68 Orientation film Not in Building Plan Completed 2000 $118,851 

69 Engraving restoration Not in Building Plan Completed 2001 $27,175 

(Continued From Previous Page)

Projects identified in Kennedy Center’s 

Comprehensive Building Plana

Year plan identified 

project to be 

undertaken Project status Cost
Appendix II

Kennedy Center Capital Projects

Page 30 GAO-04-933 Kennedy Center

Source: The John F. Kennedy Center for the Performing Arts.

a

This table includes 12 capital projects that were not listed in the Comprehensive Building Plan but, 

according to Kennedy center officials, were completed using appropriations for capital projects.

Table 4: Capital Projects Ongoing or Under Way at the Kennedy Center as of February 29, 2004

70 Energy conservation (phase 1) Fiscal year 2001 Completed using 

Energy Saving 

Performance Contract

Energy Saving 

Performance 

Contract

71 Energy conservation (phase 2) Fiscal year 2002 Completed using 

Energy Saving 

Performance Contract

Energy Saving 

Performance 

Contract

72 Ventilation system—garage, offices, theaters and public 

spaces

Fiscal year 2002 Completed using 

Energy Saving 

Performance Contract

Energy Saving 

Performance 

Contract

73 Minor repairs—fire damper and separation assemblies Fiscal year 1999 Completed 1999 O&M funds used

74 Install fire pump and risers Fiscal year 2003 Completed using 

O&M funds

O&M funds used

Total $97,626,866 

(Continued From Previous Page)

Projects identified in Kennedy Center’s 

Comprehensive Building Plana

Year plan identified 

project to be 

undertaken Project status Cost

Projects identified in Kennedy Center’s

Comprehensive Building Plan

Year plan identified 

project to be 

undertaken Project status Estimated cost

1 Asbestos removal from building automation system Fiscal year 1996 Ongoing as needed $,951,091 

2 Elevator and escalator modernization—commencement Fiscal year 2001 

moved to fiscal year 

2005

Ongoing as other 

projects allow

$3,500,000 

3 Elevator and escalator modernization—continue Fiscal year 2002 

moved to fiscal year 

2006

Ongoing as other 

projects allow

Included in project 

above 

4 Elevator and escalator modernization complete Fiscal year 2003 

moved to fiscal year 

2007

Ongoing Included in project 

above 

5 Garage expansion and site improvement projects Fiscal year 2003 Under way $46,532,299 

6 Design and planning to move entrance road Fiscal year 1998 Under way Included in project 

above 

7 Site improvements funded by anti-terrorism supplemental Fiscal year 1998 Under way Included in project 

above

8 Repair median Fiscal year 2000 Under way Included in project 

above 
Appendix II

Kennedy Center Capital Projects

Page 31 GAO-04-933 Kennedy Center

9 Rehabilitate entrance drive Fiscal year 2000 Under way Included in project 

above 

10 Improve exterior signage Fiscal year 2000 Under way Included in project 

above 

11 Site phase 1—north and east sides, service tunnel repairs Fiscal year 2000 Under way Included in project 

above 

12 Existing garage—restraining, exiting, ventilation, etc. Fiscal year 2000 Under way Included in project 

above 

13 Site (phase 2) south side Fiscal year 2001 Under way Included in project 

above 

14 Plaza repairs—east Plaza Fiscal year 2001 Under way Included in project 

above 

15 West Fascia, planters, railing Fiscal year 2001 Under way Included in project 

above 

16 Existing garage systems (remove ramp) Fiscal year 2001 Under way Included in project 

above 

17 Fascia and soffits (phase 1) Fiscal year 2002 Under way Included in project 

above 

18 Plaza paving and repairs (west, north, and south sides) Fiscal year 2002 Under way Included in project 

above 

19 Plaza planters and fountains Fiscal year 2002 Under way Included in project 

above 

20 Site elements (phase 1) Fiscal year 2002 Under way Included in project 

above 

21 Design—complete renovation of American Film Institute 

Theater

Fiscal year 2004 Under way $1,195,000 

22 Security system (phase 2A) Fiscal year 2000 Under way—to be 

completed fiscal year 

2005

$2,500,000 

23 Visitor services and assisted listening device desks-install new 

in Hall of States

Fiscal year 2003 Under way—to be 

completed fiscal year 

2004

$700,000

24 Security command center construction Fiscal year 2003 Under way—to be 

completed fiscal year 

2005

$1,000,000

25 Design work—new training room and security break room Fiscal year 2003 Under way—to be 

completed fiscal year 

2005

Included in project 

above 

26 Training room and security break room Fiscal year 2004 Under way—to be 

completed fiscal year 

2005

Included in project 

above 

(Continued From Previous Page)

Projects identified in Kennedy Center’s

Comprehensive Building Plan

Year plan identified 

project to be 

undertaken Project status Estimated cost
Appendix II

Kennedy Center Capital Projects

Page 32 GAO-04-933 Kennedy Center

Source: The John F. Kennedy Center for the Performing Arts.

27 Design work—miscellaneous life safety improvements Fiscal year 2003 Under way—to be 

completed fiscal year 

2006

$445,183

28 Miscellaneous life safety improvements—Grand Foyer, Halls of 

States and Nations smoke evacuation system; sprinkler 

systems; create fire rated enclosure 

Fiscal year 2004 Under way—to be 

completed fiscal year 

2006

$3,769,000

29 Fire separation—garage and Plaza level and rehabilitation 

interior finishes

Fiscal year 1996 Under way—to be 

completed fiscal year 

2006

Included in project 

above 

30 Egress stairs and exit ways—panic hardware and egress 

deficiencies (phase 1)

Fiscal year 1996 Under way—to be 

completed fiscal year 

2006

Included in project 

above 

31 Egress stairs and exit ways—panic hardware and egress 

deficiencies (phase 2)

Fiscal year 1998 Under way—to be 

completed fiscal year 

2006

Included in project 

above 

32 Egress stairs and exit ways (phase 3) Fiscal year 2003 Under way—to be 

completed fiscal year 

2006

Included in project 

above 

33 Sprinkler system (phase 2) Fiscal year 1998 

moved to fiscal year 

2001

Under way—to be 

completed fiscal year 

2006

Included in project 

above 

34 Sprinkler system (phase 3) infrastructure for buildingwide 

system 

Fiscal year 1999 

moved to fiscal year 

2002

Under way—to be 

completed fiscal year 

2006

Included in project 

above 

35 Sprinkler system (phase 4) infrastructure for buildingwide 

system 

Fiscal year 2003 Under way—to be 

completed fiscal year 

2006

Included in project 

above 

36 East and west Plaza curtainwall restoration Fiscal year 2004 Under way—to be 

completed fiscal year 

2006

$2,229,000

37 Design work—motor lobby renovation Fiscal year 2003 Under way—to be 

completed fiscal year 

2006

Included in project 

above 

38 Motor lobbies renovation Fiscal year 2001 

moved to fiscal year 

2004

Under way—to be 

completed fiscal year 

2006

$3,366,000

Total $67,187,573 

(Continued From Previous Page)

Projects identified in Kennedy Center’s

Comprehensive Building Plan

Year plan identified 

project to be 

undertaken Project status Estimated cost
Appendix II

Kennedy Center Capital Projects

Page 33 GAO-04-933 Kennedy Center

Table 5: Capital Projects Planned for Future Years at the Kennedy Center as of February 29, 2004

Source: The John F. Kennedy Center for the Performing Arts.

a

Budget will be confirmed and fine-tuned in conceptual design phase.

Projects identified in Kennedy Center’s 

Comprehensive Building Plan 

Year plan 

identified project 

to be undertaken Project status Estimated cost

1 Design Level A backstage and support areas Fiscal year 2004 Planned/ongoing—to 

begin fiscal year 2002-

2008

With theater renovations

2 Backstage and support area renovations Fiscal year 2005 Planned—to begin fiscal 

year 2005-2008

With theater renovations

3 Design—Roof Terrace renovations Fiscal year 2005 Planned—to begin fiscal 

year 2006-2007

Included in project below

4 Roof Terrace renovation (phase I) to begin after 

completion of American Film Institute Theater renovation

Fiscal year 2006 Planned—to begin fiscal 

year 2007

$9,107,000

5 Design—Roof Terrace renovation (phase II), including 

sprinkler coverage of Roof Terrace

Fiscal year 2006 Planned—to begin fiscal 

year 2007

$4,515,000

6 Roof Terrace level renovations (phase II) Fiscal year 2007 Planned—to begin fiscal 

year 2008

Included in project 

above 

7 Design—Eisenhower Theater renovation Fiscal year 2005 Planned—to begin fiscal 

year 2004-2005

$1,358,000

8 Eisenhower Theater renovation (phase I) Fiscal year 2006 Planned—to begin fiscal 

year 2007-2008

$11,895,500

9 Eisenhower Theater renovation (phase II) Fiscal year 2007 Planned—to begin fiscal 

year 2007-2008

Included in project 

above 

10 Design—Roof Terrace curtainwall restoration Fiscal year 2007 Planned—to begin fiscal 

year 2008

TBDa

11 Roof Terrace curtainwall restoration Fiscal year 2008 Planned—to begin fiscal 

year 2008-2009

TBDa

12 American Film Institute Theater renovation 

commencement

Fiscal year 2005 Planned—to begin fiscal 

year 2005

$7,400,000

13 Toilet room renovations Fiscal year 2005 Planned—to begin fiscal 

year 2006-2009

$2,580,000

14 Toilet room renovations—continue Fiscal year 2006 Planned—to begin fiscal 

year 2006-2009

Included in project 

above 

15 Toilet room renovations (final phase) Fiscal year 2007 Planned—to begin fiscal 

year 2006-2009

Included in project 

above 

16 Design Level A visitor area renovation Fiscal year 2003 Planned—to begin fiscal 

year 2006

$1,648,000

17 Level A visitor area construction Fiscal year 2004 Planned—to begin fiscal 

year 2006

Included in project 

above

Total $38,503,500
Appendix II

Kennedy Center Capital Projects

Page 34 GAO-04-933 Kennedy Center

Table 6: Capital Projects Not Implemented or Postponed at the Kennedy Center as of February 29, 2004

Source: The John F. Kennedy Center for the Performing Arts.

Projects identified in Kennedy Center’s 

Comprehensive Building Plan 

Year plan 

identified project 

to be undertaken Project status Cost

1 Space modifications (phase 3)—modifications at 69-

foot level 

Fiscal year 1998 Not implemented N/A

2 Relocate American Film Institute Theater Fiscal year 2000 Not implemented N/A

3 New office windows Fiscal years 2000 

and 2002

Not implemented N/A

4 New production shop Fiscal year 2002 Not implemented N/A

5 Interpretive theater modernization Fiscal year 1998 

moved to fiscal 

year 2002

Not implemented N/A

6 Egress from River Terrace Fiscal year 2002 Not implemented— part 

of Plaza project

N/A

7 Administrative office renovation (phase 7) Fiscal year 2002 Not implemented N/A

8 Administrative office renovation (phase 8) Fiscal year 2003 Not implemented N/A

9 Administrative office renovation (phase 9) Fiscal year 2004 Not implemented N/A

10 Design—office renovation Fiscal year 2004 To be determined; priority 

given to other projects

N/A

11 Office renovations Fiscal year 2005 To be determined; priority 

given to other projects

N/A

12 Public space improvements—commence Fiscal year 2006 To be determined N/A

13 Continue public space improvements Fiscal year 2007 To be determined N/A

14 Mezzanines (phase 1)—visitor amenities Fiscal year 1998 Studied 1998; not 

implemented

$564,206 

15 Terrace level reorganization Fiscal year 2000 Studied 2001; not 

implemented

$55,539 

Total $619,745
Page 35 GAO-04-933 Kennedy Center

Appendix III

Comments from the John F. Kennedy Center 

for the Performing Arts ApendxiI
Appendix III

Comments from the John F. Kennedy Center 

for the Performing Arts

Page 36 GAO-04-933 Kennedy Center
Appendix III

Comments from the John F. Kennedy Center 

for the Performing Arts

Page 37 GAO-04-933 Kennedy Center
Page 38 GAO-04-933 Kennedy Center

Appendix IV

GAO Contact and Staff Acknowledgments ApendxiIV

GAO Contact Susan Fleming, (202) 512-4431

Staff 

Acknowledgments

In addition to the individual named above, Omar Beyah, Maria Edelstein, 

Brandon Haller, Nancy Lueke, Julie Phillips, and Susan Michal-Smith made 

significant contributions to this report.

(543091)
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