GAO-02-267R Capitol Preservation

United States General Accounting Office

Washington, DC 20548

December 12, 2001

The Honorable Robert C. Byrd

The Honorable J. Dennis Hastert

Co-Chairmen

United States Capitol Preservation Commission

Subject: Capitol Preservation Commission Attestation Engagement

The United States Capitol Preservation Commission is the designated recipient of

commemorative coin surcharge funds authorized by the United States Capitol Visitor

Center Commemorative Coin Act of 1999 (Sections 201–208 of Public Law 106-126; 31

U.S.C. 5112 note). Under provisions of the Omnibus Consolidated Appropriations

Act, 1997 (Section 529 of Public Law 104-208; 31 U.S.C. 5134(f)) and the U.S. Mint’s

Compliance Procedures for Surcharge Eligibility, the commission must meet certain

requirements before it is eligible to begin receiving available coin surcharge funds.

Pursuant to the U.S. Mint’s procedures, management of the commission must provide

the U.S. Mint with written eligibility-related assertions associated with the

commission’s receipt and use of private matching funds, and an independent auditor

must examine the assertions. We were asked by management to examine its written

assertions (dated November 15, 2001) and report on the results of our examination.

In our opinion, management’s assertions concerning the commission’s receipt and

use of private matching funds pursuant to Section 529 of Public Law 104-208,

Omnibus Consolidated Appropriations Act, 1997 (31 U.S.C. 5134(f)); Sections 201-208

of Public Law 106-126, the United States Capitol Visitor Center Commemorative Coin

Act of 1999 (31 U.S.C. 5112 note); and the U.S. Mint’s Compliance Procedures for

Surcharge Eligibility are fairly stated in all material respects.

Management of the commission is responsible for

• the commission’s compliance with requirements associated with the receipt and

use of private matching funds and commemorative coin surcharge proceeds and

• providing the U.S. Mint with written assertions about the commission’s eligibility

to receive coin surcharge proceeds and its receipt and use of private matching

funds, in accordance with guidance established by the U.S. Mint along with the

commission’s Schedule of Funds Raised from Private Sources. (We have enclosed

a copy of the commission management’s written assertions and related schedule.)
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We are responsible for obtaining reasonable assurance that management’s assertions

concerning the commission’s compliance with eligibility requirements are fairly

stated. In order to fulfill our responsibility, we examined evidence supporting the

commission’s compliance with the requirements and the information and amounts

contained in management’s assertions and in the related Schedule of Funds Raised

from Private Sources. We also performed other procedures considered necessary to

support our conclusions. Our examination does not provide a legal determination on

the commission’s compliance with specified requirements. Our examination was

performed in accordance with generally accepted government auditing standards.

We provided copies of our draft report to representatives of the commission for

review and comment. In oral comments, the representatives agreed with the report's

conclusions. Copies of this report will be made available to interested parties upon

request.

This report was prepared under the direction of Jeanette M. Franzel, Acting Director,

who can be reached at (202) 512-9406. If I can be of further assistance, please call me

at (202) 512-2600.

Jeffrey C. Steinhoff

Managing Director

Financial Management and Assurance

Enclosure
Enclosure

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Enclosure

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(194090)