GAO

United States General Accounting Office

Report to the Subcommittee on 

Legislative, Committee on 

Appropriations, House of 

Representatives

May 2000 UNITED STATES 

CAPITOL POLICE

1999 Financial Audit 

Highlights Need to 

Address Internal 

Control Weaknesses

GAO/AIMD-00-153

Page 1 GAO/AIMD-00-153 United States Capitol Police

Contents

Letter 3

Independent Report on 

Management’s 

Assertion on Internal 

Control

12

Report on Compliance 

With Laws and 

Regulations

20

Report of Independent 

Accountants

21

Financial Statement 22

Combining Statement of Receipts and Disbursements—Modified 

Cash Basis 22

Notes to the Combining Statement 23

Appendixes Appendix I: Management Report on Internal Control 28

Appendix II: Auditor’s Update on the Status of Booz-Allen & 

Hamilton’s Recommendations 31

Appendix III: Comments From the U.S. Capitol Police 39

Abbreviations

NFC National Finance Center

PwC PricewaterhouseCoopers

USCP United States Capitol Police
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United States General Accounting Office

Washington, D.C. 20548

Accounting and Information

Management Division

B-285218 Letr

May 15, 2000

The Honorable Charles H. Taylor

Chairman

The Honorable Ed Pastor

Ranking Minority Member 

Subcommittee on Legislative

Committee on Appropriations

House of Representatives

In November 1999, you requested a financial audit of the United States 

Capitol Police (USCP), an assessment of the USCP’s accounting and 

recordkeeping controls over appropriated funds, and the status of USCP’s 

progress in addressing the problems and related recommendations 

identified in Booz-Allen & Hamilton’s January 1999 management review of 

the USCP.

To satisfy your request, we contracted with the independent public 

accounting firm of PricewaterhouseCoopers (PwC) to

• assess the effectiveness of the USCP’s safeguarding, compliance, and 

financial reporting controls;

• test the USCP’s compliance with selected provisions of laws and 

regulations;

• audit the USCP’s receipt and use of fiscal year 1999 appropriated funds 

as reflected in a statement of receipts and disbursements prepared on a 

modified cash basis; and 

• follow up on the USCP’s actions to respond to Booz-Allen & Hamilton’s 

recommendations.

The contract required that the audit be done in accordance with generally 

accepted government auditing standards and GAO’s financial audit 

methodology. PwC has completed its audit and issued its final reports. In 

connection with PwC’s audit of the USCP, we reviewed and monitored the 

audit’s progress, including attending key meetings, holding discussions 

with PwC representatives and USCP management, and reviewing PwC’s 

reports and related working papers.
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Background The 1,511 sworn officers and civilian personnel of the USCP are 

responsible for protecting and securing the Congress, its members, its staff, 

and visitors to the Capitol; congressional office buildings; and the 

surrounding area. The USCP Board, which consists of the Sergeants at 

Arms of the House of Representatives and Senate and the Architect of the 

Capitol, provides management direction and oversight. Congressional 

oversight is provided by the Committee on House Administration, the 

Senate Committee on Rules and Administration, the Subcommittee on 

Legislative of the House Committee on Appropriations and the 

Subcommittee on Legislative Branch of the Senate Committee on 

Appropriations. The Congress provides the USCP with annual 

appropriations for salaries and general expenses. In addition, the Congress 

has recently provided the USCP with two no-year appropriations to be used 

to improve physical security and make other security enhancements on 

Capitol Hill. With respect to use of its appropriations, the USCP does not 

prepare periodic financial reports or statements that present its use of 

these funds.

Results in Brief In its audit, PwC found the following.

• USCP’s internal control was not effective in ensuring that (1) assets are 

safeguarded against loss or misappropriation, (2) transactions are 

executed in accordance with management’s authority and with laws and 

regulations, and (3) there are no material misstatements in the financial 

reports.

• On three occasions involving its salaries appropriations, the USCP 

violated the Anti-Deficiency Act, which prohibits an officer or employee 

of the United States from, among other things, making an expenditure 

from an appropriation that exceeds the amount available in the 

appropriation.

• The USCP’s combining statement of receipts and disbursements for 

fiscal year 1999, prepared for purposes of this audit, presents fairly the 

receipts and disbursements of fiscal year 1999 appropriated funds on a 

modified cash basis, which is another comprehensive basis of 

accounting.

In addition, with respect to USCP action on the Booz-Allen & Hamilton 

1999 recommendations, PwC obtained from the USCP its response to the 

recommendations and the status of efforts needed to address them. While 
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the USCP is in the process of making improvements in response to the 

previous recommendations, substantial work remains.

PwC’s report also includes additional recommendations that are designed 

to address internal control weaknesses noted during its audit. The USCP 

management concurs with PwC’s findings and conclusions and the thrust 

of its recommendations. 

Ineffective Internal 

Controls

PwC’s audit found, consistent with USCP management’s assertion on 

internal control, that the USCP’s internal control, during fiscal year 1999, 

was ineffective in assuring that assets were properly safeguarded from loss 

or misappropriation; transactions were executed in accordance with 

management’s authority and with laws and regulations; and transactions 

were properly recorded, processed, and summarized to permit the 

preparation of reliable financial and management reports. USCP 

management based its assertion that internal control was ineffective on 

control criteria set forth in the Standards for Internal Control in the Federal 

Government, issued by the Comptroller General of the United States.1

Management concluded that internal control was ineffective because of 

material weaknesses2

 in USCP policies, procedures, and systems; controls 

over appropriated funds; and controls over processing and supporting 

payroll activity. Specifically, PwC found the following. 

• USCP’s financial and human resource management policies, procedures, 

and systems were inadequate, incomplete, and contributed to poor 

financial management and accountability. In addition, where procedures 

existed, they were not consistently implemented. Also, the USCP’s 

current financial systems were unable to produce basic financial reports 

needed by management to manage operations effectively.

1

The Federal Managers’ Financial Integrity Act of 1982 requires GAO to issue standards of 

internal control for the federal government. The standards provide the overall framework 

for establishing and maintaining internal control and for identifying and addressing major 

performance and management challenges and areas of greatest risk of fraud, waste, abuse, 

and mismanagement. In November 1999, we issued an update of these standards to 

recognize, among other things, the increased importance of managing human capital and 

information technology as significant parts of internal control. 

2

A material weakness is a condition in which the design or operation of internal control does 

not reduce to a relatively low level the risk that losses, noncompliances, or misstatements in 

amounts that would be material in relation to the financial statement may occur and not be 

detected within a timely period by employees in the normal course of their assigned duties.
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• USCP controls did not allow management to accurately determine the 

available balance for each of its two salaries appropriations at any given 

time or to reconcile approved payroll transactions processed by the 

National Finance Center (NFC) to payment-related information 

processed by the Treasury. These internal control inadequacies 

contributed to the USCP authorizing payroll-related disbursements in 

excess of the amounts available in the appropriations which violated of 

the Anti-Deficiency Act (as discussed below).

• USCP systems, policies, and procedures did not ensure that payroll 

activity was properly supported, processed, and controlled. The USCP’s 

outdated systems and control procedures failed to keep up with 

additional payroll-related requirements associated with managing 

payroll activities processed by NFC and implementing a significantly 

more complex pay rate structure. In addition, PwC found that 

(1) personnel folders did not always contain the documentation needed 

to support employee payroll deductions, (2) the USCP could not provide 

all the daily sign-in/sign-out sheets needed to support selected hourly 

payroll charges, and (3) sign-in/sign-out sheets that were provided did 

not always contain evidence of supervisory review of the total hours 

worked as required by USCP procedures.

Anti-Deficiency Act 

Violations

PwC’s compliance tests found that on three occasions, the USCP violated 

the Anti-Deficiency Act, which prohibits an officer or employee of the 

United States from, among other things, making an expenditure from an 

appropriation that exceeds the amount available in the appropriation. 

Specifically, with respect to the USCP’s two fiscal year 1999 salaries 

appropriations and one of its fiscal year 1998 salaries appropriations, the 

USCP authorized payroll disbursements in excess of the amounts available 

in those appropriations. While the deficiencies have subsequently been 

resolved with approved transfers from other appropriated funds available 

to the USCP, the violations occurred because the USCP could not 

accurately and promptly determine the amount of authorized payroll 

disbursements and the remaining balance in its salaries appropriations. 

USCP’s Combining 

Statement

Because the USCP does not prepare traditional financial statements or 

reports, a combining statement of receipts and disbursements of fiscal year 

1999 appropriated funds, on a modified cash basis, was prepared for this 

audit. The combining statement and explanatory notes were prepared by 

using records and information maintained by the House of Representatives’ 
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Finance Office, the Senate’s Disbursing Office, the NFC, and the USCP. 

Given the three material weaknesses noted above and the lack of a routine 

financial reporting function at the USCP, significant time and effort were 

required to prepare and audit the combining statement and related notes. 

While, through this effort, PwC was able to complete its audit and conclude 

that the combining statement was fairly presented, the three material 

internal control weaknesses demonstrate the substantial difficulty the 

USCP faces in generating reliable financial information on a recurring 

timely basis. This impairs the USCP’s ability to manage its financial 

operations effectively and limits effective oversight of the USCP. 

Weaknesses Confirm 

USCP’s Fragile 

Infrastructure

PwC concluded that the internal control and system weaknesses 

documented during the audit confirm Booz-Allen & Hamilton’s 1999 

assessment that the USCP’s financial management infrastructure was 

fragile and unlikely to be able to provide adequate service in the future. 

While efforts are underway to deal with the USCP’s system limitations,3

PwC concluded that the USCP needs to have effective financial 

management leadership and staff with appropriate knowledge, skills, and 

abilities to realize the financial management improvements envisioned in 

Booz-Allen & Hamilton’s recommendations. 

Follow-up on 1999 

Management Review 

Recommendations

With respect to USCP’s actions taken to address the recommendations 

made in Booz-Allen & Hamilton’s 1999 management review of selected 

USCP administrative operations, PwC inquired with the USCP on the status 

of the recommendations. Appendix II provides the USCP’s response to 

each recommendation and USCP’s actions—planned, underway, or 

completed—in response to the recommendations. To the extent that 

USCP’s description of actions indicated that action had been taken on 

individual recommendations, PwC requested and reviewed evidence of the 

action taken. However, it was beyond the scope of PwC’s audit to validate 

the merits or effectiveness of USCP-reported actions. 

3

The USCP has entered into a cross-servicing agreement with GAO that will enable it to 

begin processing initially non-payroll transactions through the financial management 

system maintained by GAO.
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PwC’s 

Recommendations

To address the three material weaknesses and the related violations of law, 

PwC made a series of recommendations to the USCP. Principal among 

PwC’s recommendations are (1) the need to develop and implement 

comprehensive policies and procedures covering USCP financial 

operations and performance, including a system of tracking and monitoring 

the availability and use of all USCP funds, and (2) the need to enforce 

existing procedures requiring supervisory review and approval of hours 

worked information prior to authorizing payroll processing.

PwC made additional, overarching recommendations focusing on the 

fundamental need to build a sound financial management infrastructure. 

These recommendations call for the USCP to identify and analyze its 

operational and control requirements applicable to financial operations 

and its existing financial management resources and capabilities as a basis 

for developing a financial management improvement plan that

• documents existing financial management resources and capabilities 

and how they can be applied to meet requirements,

• identifies requirements not being met with existing resources and 

capabilities, and

• documents the additional resources and capabilities needed to enable 

the USCP to meet its operational and control requirements consistently.

The USCP management concurs with PwC’s findings and conclusions and 

the thrust of its recommendations. 

USCP Comments The USCP’s Management Report on Internal Control4

 and written 

comments on PwC’s draft report reflect the USCP’s agreement with PwC’s 

findings and conclusions related to ineffective internal control, material 

weaknesses, and Anti-Deficiency Act violations. In commenting on PwC’s 

draft report, management stated that PwC’s findings and conclusions 

confirm the inadequacy of the USCP financial management system—a 

conclusion USCP management noted was reached previously by the USCP 

in 1997 and Booz-Allen & Hamilton in 1999. Management’s Report on 

4

In assessing the USCP’s internal control, PwC evaluated management’s assertion on 

internal control effectiveness that is included in the USCP’s Management Report on Internal 

Control. Management’s report describes its responsibilities for internal control and its 

assessment of and conclusion on the effectiveness of the USCP’s internal control. 
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Internal Control and comments on PwC’s draft report also noted recent 

USCP efforts to improve its financial management practices and a 

commitment—by USCP management and board—to institute measures 

intended to ensure effective internal control. 

However, the USCP’s Management Report on Internal Control also noted 

that additional management and administrative responsibilities taken on by 

the USCP in recent years have further strained the USCP’s fragile financial 

management infrastructure. In its comments on the draft report, 

management observed that in the absence of resources needed to fully 

implement Booz-Allen & Hamilton’s recommendations, it was not 

surprising that PwC’s audit revealed material weaknesses and violations of 

laws. Management expressed its belief that the USCP’s inability to 

implement Booz-Allen & Hamilton’s recommendations related, in part, to 

an inability to obtain congressional approval for proposed increases in 

financial management staffing levels. In this regard, PwC’s overarching 

recommendations call for the USCP to (1) identify its operational and 

control requirements, (2) determine how existing resources and 

capabilities can best be applied to meet those requirements, and (3) to the 

extent necessary, document any additional resources and capabilities 

needed to satisfy unmet requirements.

The full text of the USCP’s Management Report on Internal Controls is 

reprinted in appendix I. The USCP’s comments on PwC’s draft report are 

reprinted in appendix III.

In connection with PwC’s audit, our review and monitoring effort, as 

differentiated from an audit performed in accordance with generally 

accepted government auditing standards, was not intended to enable us to 

express, and we do not express, opinions on management’s assertion on 

internal control effectiveness or on the USCP’s Combining Statement of 

Receipts and Disbursements—Modified Cash Basis, nor do we conclude on 

the USCP’s compliance with applicable provisions of laws and regulations. 

PwC is responsible for the attached audit reports and for the conclusions 

expressed therein. However, our review disclosed no instance in which 

PwC did not comply, in all material respects, with generally accepted 

government auditing standards.

This report is a matter of public record and is intended for the use of the 

members of the Subcommittee on Legislative, House Committee on 

Appropriations; other members of Congress; USCP management; members 
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of the USCP Board; and other interested parties. We are sending copies of 

the report to the USCP Board and Chief. Copies will be made available to 

others upon request. Should you or your staffs have any questions 

concerning our review of PwC’s audit, please contact me or John Reilly, 

Assistant Director, on (202) 512-9508.

Linda M. Calbom

Director
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Independent Report on Management’s 

Assertion on Internal Control
Independent Report on Management’s 

Assertion on Internal Control

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Independent Report on Management’s 

Assertion on Internal Control

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Independent Report on Management’s 

Assertion on Internal Control

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Independent Report on Management’s 

Assertion on Internal Control

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Independent Report on Management’s 

Assertion on Internal Control

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Independent Report on Management’s 

Assertion on Internal Control

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Independent Report on Management’s 

Assertion on Internal Control

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Report on Compliance With Laws and 

Regulations
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Report of Independent Accountants
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Financial Statement

Combining Statement of Receipts and Disbursements—Modified Cash Basis
Financial Statement

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Notes to the Combining Statement
Financial Statement

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Financial Statement

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Financial Statement

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Appendix I

Management Report on Internal Control ApApenednxidexiIs
Appendix I

Management Report on Internal Control

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Appendix I

Management Report on Internal Control

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Appendix II

Auditor’s Update on the Status of Booz-Allen 

& Hamilton’s Recommendations ApendxiI

Status of Recommendations from Booz-Allen & Hamilton’s January 1999

Management Review of Selected USCP Administrative Operations

This table presents the results of our follow-up inquiries on the status of recommendations from Booz-Allen &

Hamilton’s 1999 management review of selected USCP administrative operations. Specifically, for each

recommendation, the table presents the USCP’s March 1999 response and the USCP’s comments, obtained during

our audit, on the status of USCP’s actions – planned, underway or completed – to address the recommendations. To

the extent that action had been taken to respond to an individual recommendation, we requested and reviewed

evidence of action taken. However, we did not evaluate the merits or effectiveness of the actions taken that was

beyond the scope of our audit.

Recommendations US Capitol Police Response US Capitol Police's Position on

Actions Intended to Address the

Recommendations

OVERARCHING RECOMMENDATIONS FOR ALL ADMINISTRATIVE FUNCTIONS

Recommendation 1:

The USCP should modify its

organization to ensure that

operations and the administrative

infrastructure are fully integrated

and to maximize the coordination

of the administrative functions.

The necessary support services

are being provided, but

improvements are needed

given the additional demands,

which are being made on the

USCP system of internal

control.

The Financial Management, Human

Resources Management and

Information Management Divisions

have been reorganized and given

division-level status within the USCP.

Several internal working groups,

including the Investment Review

Board and the Information

Management Technology Council,

have been established to facilitate

communication within the USCP.

Recommendation 2:

The USCP should institute a

strategic planning process to ensure

that the goals and objectives for the

administrative infrastructure are

coordinated with the operational

mission.

Improvements in the

organizational structure should

be made to facilitate

integration of the

administrative operations and

improve communications with

the operational side of the

organization.

A Department-wide strategic plan has

been developed, linking the goals and

objectives of the administrative

functions with the goals and

objectives of the operational divisions.

The administrative functions have

been reorganized, and the Department

is endeavoring to implement the

strategic plan.

Recommendation 3:

The administrative infrastructure of

the USCP should develop and

execute a plan for reviewing,

documenting and distributing

policies and procedures for all

support services, Financial

Management Division (FMD),

Human Resource Management

Division (HRMD) and Information

Management Division (IMD).

There is an urgent need for a

cohesive set of policies and

procedures, and the USCP is

working to develop new

policies and procedures to

support the GAO crossservicing agreement.

Complete implementation of this

recommendation is dependent on the

approval of additional resources.
Appendix II

Auditor’s Update on the Status of Booz-Allen 

& Hamilton’s Recommendations

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Status of Recommendations from Booz-Allen & Hamilton’s January 1999

Management Review of Selected USCP Administrative Operations

Recommendations US Capitol Police Response US Capitol Police's Position on

Actions Intended to Address the

Recommendations

FINANCIAL MANAGEMENT DIVISION

Recommendation 1:

USCP should develop and execute

a plan for evaluating and

implementing a cost-effective,

automated financial management

system through a cross-servicing

arrangement. This system will

support the processing, control,

and reporting requirements of the

FMD.

In general, USCP concurs with

this finding. A mission

statement will serve as a

blueprint for implementing

and measuring progress of

necessary corrective actions.

USCP is working with GAO

to migrate to the American

Management Systems’ Federal

Financial System (FFS).

USCP has implemented a crossservicing agreement with the GAO to

process financial transactions through

American Management Systems –

Federal Financial System (FFS). This

agreement will be phased over an

extended period. Initially, only nonpayroll expenses incurred by the

USCP will be processed through FFS

beginning October 1, 2000. Payroll

expenses will not be processed

through FFS until a later phase of the

cross-servicing agreement.

Recommendation 2:

USCP should streamline

procedures for paying employee

reimbursements and vendor

invoices to improve operational

efficiency and effectiveness and

reduce the number of delinquent

payments.

Delegations of authority need

to be addressed in the context

of sound internal controls and

in conjunction with an

automated financial

management system.

However, the USCP must

follow current House of

Representative policies to pay

vendors and employees.

Current policies voucher

approval policies are very

restrictive.

The USCP is planning to address this

issue after the migration to FFS is

completed.

Recommendation 3:

USCP should reevaluate

procurement practices to identify

methods that best meet the

purchasing needs of the USCP.

USCP concurs with this

finding. The noted

redundancy is a direct result of

current system limitations,

which has limited the

efficiency of staff as well as

the timeliness of procurement

actions.

FMD has begun to model to the

Federal Acquisition Regulations

(FAR) for purchasing with the

assistance of the Senate Sergeant at

Arms. While this does not address the

full intent of the recommendation, the

actions taken will help ensure that

USCP procurements are completed in

accordance with Federal guidelines.

Recommendation 4:

USCP should develop an efficient

management reporting system that

provides accurate, pertinent, and

timely information to managers at

all levels.

The system in use provides

minimal reporting capabilities.

When cost analyses are

required, data must be

manually retrieved and entered

into spreadsheet software.

Migration to FFS should

enable the USCP to begin

managing its financial

operations.

The cross-servicing agreement will be

phased over an extended period.

Initially, only non-payroll expenses

incurred by the USCP will be

processed through FFS beginning

October 1, 2000. Payroll expenses

will not be processed through FFS

until a later phase of the GAO crossservicing agreement.
Appendix II

Auditor’s Update on the Status of Booz-Allen 

& Hamilton’s Recommendations

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Status of Recommendations from Booz-Allen & Hamilton’s January 1999

Management Review of Selected USCP Administrative Operations

Recommendations US Capitol Police Response US Capitol Police's Position on

Actions Intended to Address the

Recommendations

FINANCIAL MANAGEMENT DIVISION

Recommendation 5:

USCP should include the inventory

and asset reporting requirements in

the development of the

management reporting system.

The USCP concurs that the

systems in use are not

integrated with the accounting

system and lack the reporting

capability that would be useful

to management.

USCP has received some funding to

contribute to the modernization of

systems. A contractor has been hired

to map the features of the existing

systems, and to help define the

information technology system

architecture needed to support the

overall mission and vision of the

USCP.

Recommendation 6:

USCP should establish a Standard

Operating Procedures Manual for

internal FMD financial

management activities and initiate

cross-training within the office.

There is a need for an

administrative handbook that

would formalize all

administrative and financial

policies and procedures. The

cross-training of staff has been

hampered by limited staff and

skill sets. Providing crosstraining for certain key

positions could be

accomplished only if FMD’s

staffing level is increased.

Job descriptions for key support

positions have been created and are

pending approval by committees.

Recommendation 7:

USCP should evaluate job

descriptions and skill sets of the

FMD staff and develop and

implement a hiring and training

plan.

The USCP concurs with the

need to develop job

descriptions and positions for

employees within FMD.

Job descriptions for these positions

have been created and are pending

approval by committees.

Recommendation 8:

USCP should establish a formal

budget formulation process linked

to USCP mission, goals, and

objectives.

Current automation does not

support the budget process.

Department-wide planning

and training is needed to

improve this process. The

budget formulation process

needs to be an integral part of

operations management.

A formal budget formulation

process will be implemented

and linked to the USCP

mission, goals and objectives.

The improvements to the

automated financial

management system will

greatly enhance this

capability.

A Department-wide strategic plan has

been developed, linking the goals and

objectives of the administrative

functions with the goals and

objectives of the operational divisions.

Future budgets will be tied to this

strategic plan. However,

comprehensive actual-to-budget

analysis will be hampered until the

full implementation of FFS.
Appendix II

Auditor’s Update on the Status of Booz-Allen 

& Hamilton’s Recommendations

Page 34 GAO/AIMD-00-153 United States Capitol Police

Status of Recommendations from Booz-Allen & Hamilton’s January 1999

Management Review of Selected USCP Administrative Operations

Recommendations US Capitol Police Response US Capitol Police's Position on

Actions Intended to Address the

Recommendations

FINANCIAL MANAGEMENT DIVISION

Recommendation 9:

USCP should develop a

comprehensive strategic plan with

specific goals and objectives linked

to the mission of the USCP and

including the articulation of FMD

authority and responsibility.

In general, USCP concurs with

this finding. A mission

statement will serve as a

blueprint for implementing

and measuring progress of

necessary corrective actions.

USCP prepared a strategic plan with a

Department-wide mission and vision.

In addition, on a division level, USCP

has identified goals with detailed

critical success factors necessary to

meet these goals.

Recommendation 10:

USCP should establish

communication mechanisms for

the dissemination and collection of

information between FMD and its

customers, which include oversight

entities, servicing agencies, USCP

senior management, bureau chiefs,

financial liaison officers,

employees, and vendors.

The USCP agrees that

improvements could be made

to integrate the administrative

operations and improve

communications.

The USCP has implemented

“Executive Officer” assignments in

bureaus and divisions to improve

coordination and communication.

Additional work is necessary to

realize the full potential and affix

accountability to aid in

communication.

Communication has begun between

senior staff and FMD, in the form of

the Investment Review Board and

senior staff evaluations, to identify

budget and funds control needs.

However, the area of funds control

relies on the FFS migration, which is

not completed.

Recommendation 11:

USCP should implement an

automated inventory tracking

system, such as a bar coding

system.

The USCP concurs that the

systems in use are not

integrated with the accounting

system and lack the reporting

capability that would be useful

to management.

USCP has received some funding to

contribute to the modernization of

systems. A contractor has been hired

to map the features of the existing

systems, and to help define the

information technology system

architecture needed to support the

overall mission and vision of the

USCP.

Recommendation 12:

The USCP should consider

implementing cost accounting

methodology and evaluate the

costs and benefits of such a

program for the USCP.

The current system in use

provides minimal cost

accounting. FFS, when fully

implemented, provides for

cost accounting through the

use of project codes. In

conjunction with the

implementation of FFS, a

Management Accounting

Structure Code (MASC) will

need to be developed to

identify and track costs centers

and to use the data to better

manage the USCP.

USCP has signed a cross-servicing

agreement with the GAO to process

financial transactions through FFS.

This agreement will be phased over an

extended period. Initially, only nonpayroll expenses incurred by the

USCP will be processed through FFS

beginning October 1, 2000. Payroll

expenses will not be processed

through FFS until a later phase of the

GAO cross-servicing agreement.
Appendix II

Auditor’s Update on the Status of Booz-Allen 

& Hamilton’s Recommendations

Page 35 GAO/AIMD-00-153 United States Capitol Police

Status of Recommendations from Booz-Allen & Hamilton’s January 1999

Management Review of Selected USCP Administrative Operations

Recommendations US Capitol Police Response US Capitol Police's Position on Actions

Intended to Address the

Recommendations

HUMAN RESOURCES MANAGEMENT DIVISION

Recommendation 1:

USCP should develop a strategic

plan that provides HRMD with

clear guidelines for supporting

the USCP mission. USCP

should also provide the

necessary infrastructure to

accomplish established

objective.

The USCP will prepare a

strategic plan which

establishes goals of selecting

and hiring civilian personnel

to provide the infrastructure

needed to effectively support

the USCP.

USCP prepared a strategic plan with a

department-wide mission and vision. In

addition, on a division level, USCP has

identified goals with detailed critical

success factors necessary to meet these

goals.

Recommendation 2:

USCP should reorganize HRMD

to align its structure with the

roles, responsibilities, and

objectives developed in the

strategic plan.

HRMD will be restructured so

that its roles and

responsibilities are supportive

of the USCP mission and

goals.

As part of the justification for the release

of the 18 administrative civilian positions,

authorized under the Staffing Proposal,

comprehensive organizational structures

have been developed, taking into account

internal controls, functional roles,

reporting relationships and resource

assessment and allocation.

A request for additional positions was

submitted to the committee for approval.

The committee has requested more

detailed information before granting

approval.

Recommendation 3:

USCP should develop, clarify,

and document policies,

procedures, and processes to

reflect HRMD roles and

responsibilities.

The USCP will develop a

United States Capitol Police

Classification and

Compensation Program.

Schedule and conduct desk

audits, as necessary. Update

position descriptions and

develop an internal appeal

process.

The USCP will identify and

document human resource

policies and procedures to be

included in an administrative

manual.

The USCP will develop a

comprehensive HRMD

internal reference manual.

A request for additional positions was

submitted to the committee for approval.

The committee has requested more

detailed information before granting

approval.

The classification program is in the

development process. With regard to

position reviews, there are six phases and

HRMD is currently in Phase IV. The

process involves receiving input from

supervisors and employees detailing roles

and responsibilities. Based on this

information, HRMD then creates a formal

job description and position classification.

HRMD has begun to gather, on an

informal basis, data for these manuals.

Further progress will be made when

additional human resource positions are

approved.
Appendix II

Auditor’s Update on the Status of Booz-Allen 

& Hamilton’s Recommendations

Page 36 GAO/AIMD-00-153 United States Capitol Police

Status of Recommendations from Booz-Allen & Hamilton’s January 1999

Management Review of Selected USCP Administrative Operations

Recommendations US Capitol Police Response US Capitol Police's Position on Actions

Intended to Address the

Recommendations

HUMAN RESOURCES MANAGEMENT DIVISION

Recommendation 4:

USCP should implement

strategies and tools to enhance

HMRD communication

internally and externally.

The USCP has made an effort

to illuminate the organization

change to the human resource

function through the issuance

of official notices. The USCP

plans to conduct outreach

programs, such as pamphlets,

brochures, and interactive

multimedia kiosks to

communicate more

effectively.

In addition, HRMD has issued numerous

Bulletin Board Notices and other

procedural documentation with HRMD

information to increase external

awareness of HRMD’s roles and

responsibilities and to communicate

policy and procedure requirements.

HRMD has also implemented weekly

division meetings to increase internal

communication as well as becoming more

involved in external meetings with other

divisions.

Recommendation 5:

USCP should increase attention

and resources devoted to

recruiting, selecting, training,

and maintaining quality civilian

employees.

The USCP plans to create a

civilian position to recruit

other civilian employees.

Also, the USCP plans to link

merit increases to individual

performance.

Position descriptions to perform these

actions have been developed and

submitted to the committee.

Recommendation 6:

USCP should redesign the

current performance appraisal

process and incorporate

performance into promotional

decisions to provide clear

performance feedback, reduce

inefficiencies, emphasize the

importance of job performance,

and identify optimal candidates

for advancement.

The USCP concurs that the

current evaluation system

should be revised.

HRMD has developed a draft plan for reengineering the performance appraisal

process, however, more resources, in the

form of personnel are needed to continue

the process.

Recommendation 7:

USCP should develop policies,

processes, and procedures to

better manage the time,

attendance, and payroll oversight

function.

Identify and document human

resource polices and

procedures to be included in

an administrative manual.

Develop a comprehensive

HRMD internal reference

manual.

HRMD has begun to gather, on an

informal basis, data for these manuals.

Progress will be made when additional

human resource positions are approved.

Recommendation 8:

USCP should evaluate the

current training standards and

analyze individual performance

issues into developing an

organization-wide, ongoing

training needs assessment.

The USCP plans to develop,

implement, and maintain an

organization-wide training

program.

Progress will be made when additional

human resource positions are approved.
Appendix II

Auditor’s Update on the Status of Booz-Allen 

& Hamilton’s Recommendations

Page 37 GAO/AIMD-00-153 United States Capitol Police

Status of Recommendations from Booz-Allen & Hamilton’s January 1999

Management Review of Selected USCP Administrative Operations

Recommendations US Capitol Police Response US Capitol Police's Position on Actions

Intended to Address the

Recommendations

INFORMATION MANAGEMENT DIVISION

Recommendation 1:

USCP should develop an IT

mission, vision, and strategic

plan that complements the

broader mission and objectives

of the USCP.

The Department will establish

an IT Steering Committee,

chaired by the Director of

Information Management.

The USCP has filled the position of

Director of Information Management on a

full-time basis. In addition, the

Information Management Council has

been established to identify and oversee

information processes to provide the

management, oversight and level of

products and services expected by USCP

internal and external users. The

Information Technology Coordinating

Group has been established to identify

critical IT issues, provide overall policy

guidance, and represent the IT

community and IT issues to upper

management. Furthermore, a five-year

strategic plan for IT has been developed

which outlines the mission and vision of

IT and links the IT mission and vision to

the USCP’s overall mission and vision.

This plan outlines six broad goals for

improving the overall performance of

information management.

Recommendation 2:

USCP should elevate and

restructure the IT organization to

better support the mission,

vision, and strategic plan

established by USCP senior

management.

The USCP will hire a full-time

Director of Information

Management, responsible for

developing outsourcing and

cross-servicing agreements,

and addressing other know IT

deficiencies.

The position of Director of Information

Management was filled in September

1999. Currently, an independent

contractor is working to define the IT

system architecture needed to support the

overall mission and vision of the USCP.

As part of the effort, the contractor will

also make recommendations related to the

organizational composition of the IT

Division needed to support the proposed

system architecture.

Recommendation 3:

USCP should develop and

implement IT policies, standard

operating procedures, and

service level agreements.

Action will be taken to

develop an IT plan that

establishes a systematic

approach to developing and

implementing policies and

procedures.

The Information Management Council

and Coordinating Group are addressing

the issues of coordination and

communications. The development of IT

standards and policies are currently listed

as goals in IT’s five-year strategic plan.
Appendix II

Auditor’s Update on the Status of Booz-Allen 

& Hamilton’s Recommendations

Page 38 GAO/AIMD-00-153 United States Capitol Police

Status of Recommendations from Booz-Allen & Hamilton’s January 1999

Management Review of Selected USCP Administrative Operations

Recommendations US Capitol Police Response US Capitol Police's Position on Actions

Intended to Address the

Recommendations

INFORMATION MANAGEMENT DIVISION

Recommendation 4:

USCP should improve USCP

information management

capabilities by developing IT

principles, guidelines, and

objectives to initiate and support

the transition to new information

architecture.

A major responsibility of the

Information Management

Director, will be to develop an

IT architecture that will permit

the efficient transition to a

desired target architecture.

In 1999, a contract was negotiated with

an independent contractor to establish the

current and target architecture for the

USCP’s technology environment.

Specifically, the contractor will: 1)

Identify and Analyze the User

Requirements, 2) Identify and Analyze

the Functional Requirements, 3) Define

Application Functionality, 4) Develop

System Design, and 5) Conduct a

Functional Requirements Validation. The

contractor has completed the draft plan

for the required system architecture. The

effort to modernize will start in fiscal year

2000 and be completed in fiscal year

2001. Current plans call for

implementation of the target architecture

during 2002.

Recommendation 5:

USCP should conduct a business

requirement analysis and

identify alternatives for

outsourcing, cross-servicing, or

initiating in-house developments

for selected systems.

The Information Management

Director will work with the

Director of Finance

Management and Director of

Human Resource Management

to conduct the suggested

analysis and identify

alternatives for outsourcing or

cross-servicing IMD systems.

The Information Management Council

and the Information Management

Coordinating Group have reviewed the

US Secret Service Business Case Process

and adopted it. They are currently

reviewing the Systems Life Cycle

Analysis for incorporation into the USCP

strategic plan. Preliminary plans have

been negotiated with GAO to crossservice certain financial management

functions.

Recommendation 6:

USCP should develop an

infrastructure and mechanisms to

support evolution of the target

architecture.

USCP will establish an

Information Management

Steering Committee and

develop a strategic plan for

creating a target IT

architecture.

The appropriate committees have been

established to provide IT support to the

USCP. In addition, the Director of

Information Management has contracted

with an independent firm to assess the

current IT architecture and to make

recommendations for a target

architecture.
Page 39 GAO/AIMD-00-153 United States Capitol Police

Appendix III

Comments From the U.S. Capitol Police ApendxiI
Appendix III

Comments From the U.S. Capitol Police

Page 40 GAO/AIMD-00-153 United States Capitol Police
Appendix III

Comments From the U.S. Capitol Police

(917653) Letr Page 41 GAO/AIMD-00-153 United States Capitol Police
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