**GAO-10-297T**                      Published: Dec 10, 2009. Publicly Released: Dec 10, 2009.                  

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## Highlights

The Smithsonian Institution (Smithsonian) is the world's largest museum complex. Its funding comes from its own private trust fund assets and federal appropriations. The Smithsonian Board of Regents, the Smithsonian's governing body, is responsible for the long-term stewardship of the Smithsonian. In recent years, GAO and others have documented (1) significant governance and accountability breakdowns at the Smithsonian, which could ultimately put funding and the organization's credibility at risk, and (2) the deterioration of the Smithsonian's facilities and the threat this deterioration poses to the Smithsonian's collections. This testimony discusses (1) the Smithsonian's status in implementing governance reforms recommended by its Governance Committee and by GAO in a 2008 report (GAO-08-632)--as discussed in a GAO report being released today (GAO-10-190R)--and (2) the Smithsonian's progress in implementing facilities and funding recommendations GAO made in a 2007 report (GAO-07-1127). The work for this testimony is based on GAO-10-190R and an analysis of documentary and testimonial evidence from Smithsonian officials. GAO is not making recommendations in this testimony and did not make new recommendations in GAO-10-190R. The Smithsonian and the Board of Regents concurred with the findings of GAO-10-190R.

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## Topics

Government Operations

Access controlAccountabilityAppropriated fundsEmployee benefit plansEmployee trainingExecutive compensationFederal fundsHuman capital policiesInformation accessInformation disclosureInformation managementInternal controlsMuseumsPerformance appraisalPerformance measuresPolicy evaluationProcurement policyProfessional ethicsStaff utilizationStrategic planningTraining utilizationBoard of directorsPolicies and procedures