The Capitol Visitor Center (CVC) was the largest construction project on the Capitol Grounds in over 140 years. It was built to provide greater security for all persons working in or visiting the U.S. Capitol and an enhanced educational experience for visitors to learn about the Congress and the Capitol Building. The construction contract for structural and excavation work was awarded in June 2002. Subsequently, we reported on delays in the construction of the CVC and uncertainties in the estimated cost of the project until it opened in December 2008, at a total cost of $600 million, well above the original project budget of $265 million. The House report accompanying the fiscal year 2008 Legislative Branch Appropriations bill noted the long-standing and continuing lapses in AOC management practices, including the delays and escalating costs of the CVC; cost overruns and time delays on other projects; and with regard to the Capitol Power Plant utility tunnels, complete management breakdown, failure of appropriate oversight responsibilities, and total disregard for the human element. That Legislative Branch Appropriations bill included language that would have created an OIG for AOC to provide an independent office within AOC, and the AOC IG Act establishing the OIG was enacted on December 26, 2007, as part of the Consolidated Appropriations Act for fiscal year 2008. The Senate report that accompanied this legislation called for a statutory inspector general for AOC to promote integrity and efficiency in AOC programs and to detect and prevent fraud, waste, and abuse. The related House report directed that the new IG ensure that AOC is utilizing appropriate management practices and budgetary and accounting standards within the limitations of all laws applicable to AOC operations and auditing and reporting semiannually on management, operational issues, and other issues as outlined in an annual audit plan. The first statutory AOC IG was the former Assistant IG for Audit at the Corporation for National and Community Service and was appointed by the Architect in August 2008. After the first IG’s retirement in August 2013, the Architect appointed AOC’s Deputy General Counsel to become the current IG in September 2013. In addition to the IG, at the end of fiscal year 2015, the AOC OIG consisted of a Deputy IG (who also serves as the OIG’s legal counsel), Assistant IG for Audit, Assistant IG for Investigations, two auditors, two investigators, a management analyst, and an administrative officer. (See fig. 1.) AOC is responsible for the maintenance, renovation, and construction of the Capitol Hill buildings and grounds covering 17.4 million square feet of facilities and more than 587 acres, and the AOC OIG is responsible for the audit and investigative oversight of AOC. AOC carries out its mission through 10 jurisdictions with specific program responsibilities and Capitol Construction and Operations, which is made up of nine central offices, including the independent OIG. (See fig. 2.) AOC’s 10 jurisdictions manage AOC’s programs for the maintenance, operations, and preservation of the grounds and structures across Capitol Hill. (See app. II.) AOC’s Capitol Construction and Operations offices have responsibilities that range from overall planning and project management to financial and human capital in support of AOC’s mission and programs. (See app. III.) AOC’s responsibilities include the construction and restoration of key facilities. AOC classifies its largest projects for construction and restoration—those with an expected cost of over $50 million—as mega projects. Mega projects are designed by external architecture and engineering firms and constructed by external construction firms under major contracts managed by AOC. AOC’s performance and accountability reports highlight mega projects, including the Capitol Dome restoration and the Cannon House Office Building renewal. According to AOC officials, at the end of fiscal year 2015 AOC had four ongoing mega projects estimated to cost in total approximately $1.1 billion. (See app. IV.) According to AOC officials, the Cannon House Office Building renewal project is estimated to cost approximately $752.7 million, and the Capitol Dome restoration project is estimated to cost approximately $96.7 million. In addition, AOC estimated that the Refrigeration Plant Revitalization and the Capitol Power Plant Cogeneration projects will cost approximately $183.2 million and $116.6 million, respectively. As established by statute in 2007, the stated purposes of the AOC OIG are to (1) conduct and supervise audits and investigations relating to AOC; (2) provide leadership and coordination and recommend policies to promote economy, efficiency, and effectiveness; and (3) provide a means of keeping the Architect and the Congress fully and currently informed about problems and deficiencies related to the administration of programs and operations of AOC. The AOC IG is appointed by the Architect, in consultation with the Inspectors General of the Library of Congress, the Government Publishing Office, the U.S. Capitol Police, and GAO, and is to be selected without regard to political affiliation and solely based on integrity and demonstrated ability in accounting, auditing, financial analysis, law, management analysis, public administration, or investigations. The IG reports to and is under the general supervision of the Architect, who has no authority to prevent or prohibit the IG from initiating or completing any audit or investigation, issuing any subpoena during the course of an audit or investigation, issuing any report, or carrying out any other statutory duty or responsibility of the IG. In addition, the IG may be removed from office by the Architect, who must promptly communicate in writing the reasons for such removal to each house of the Congress. Subject to the laws governing selection, appointment, and employment by AOC, generally, the IG is authorized to select, appoint, and employ such officers and employees, including consultants, necessary to carry out the functions, powers, and duties of the OIG. The AOC IG Act also incorporates numerous provisions of the Inspector General Act of 1978 (IG Act), as amended, imposing responsibilities and providing authorities common among federal OIGs. Among those responsibilities, the IG must comply with Government Auditing Standards, which requires, among other things, that in all matters relating to audit work, the audit organization and the individual auditor must be free from personal, external, and organizational impairments to independence and must avoid the appearance of such impairments. The IG must also take appropriate steps to ensure that any work performed by nonfederal auditors complies with these standards. In addition, whenever the IG has reasonable grounds to believe there has been a violation of federal criminal law, it is to be reported expeditiously to the Attorney General. The IG is also required to prepare semiannual reports to inform the Architect and the Congress of any significant problems found and recommendations for corrective action made by the OIG during the reporting period. The IG’s semiannual reports are to contain updates on significant recommendations from previous reports that have not been completed; a summary of matters referred to prosecutors and any prosecutions that occurred; and monetary accomplishments for the reporting period, including the dollar value of questioned costs and the dollar value of recommendations that funds be put to better use. AOC Order 40-1, Order on the Office of Inspector General Authority and Responsibilities and Architect of the Capitol Employee Responsibilities, effective October 12, 2010, sets out the authority and responsibilities of the AOC OIG in carrying out independent audits and investigations and promoting the economy, efficiency, and effectiveness of AOC. The requirements are mostly derived from the statutory requirements and authorities of the AOC IG. These include the IG’s direct access to the Architect, as well as access to all records, reports, audits, reviews, documents, papers, or other material available to the AOC. The order also specifies the IG’s authority to undertake such investigations and reports that are, in the judgment of the IG, necessary or desirable; request information and assistance from any federal, state, or local governmental agency; and administer or take from any person an oath, affirmation, or affidavit, when necessary in performing OIG functions. In addition, CIGIE’s Quality Standards for Federal Offices of Inspector General provides requirements for OIGs when developing an appropriate planning process and for managing, operating, and conducting oversight, including audits and investigations. AOC Order 40-1 includes the requirement for OIG audits to comply with Government Auditing Standards and the responsibility to follow an audit process, starting with an audit plan at the beginning of each fiscal year. According to the order, the plans are to include audits based on risk and materiality (significance or importance), legislatively mandated audits, requests from the Congress and AOC, or other work selected for audit or evaluation. The audit process is to include written notification to AOC followed by an entrance conference with pertinent AOC representatives before the audit begins. After the audit work is complete, an exit conference is to be held with the AOC point of contact and AOC management to discuss the results of the audit. The audit team is to issue a draft audit report to AOC management for comment and then issue a final audit report to present the results of the audit with the comments of AOC management. The AOC OIG has also developed written policies in its Audit Policies Manual and its Audit Standard Operating Procedures Manual. Together, these two manuals provide general auditing policies as well as specific audit procedures for planning and conducting audits and reporting the results of audits to AOC and the Congress. They also provide guidelines for using nonfederal auditors to audit AOC’s annual financial statements. AOC Order 40-1 includes the requirement for OIG investigations to be conducted in accordance with CIGIE Quality Standards for Investigations. The order states generally that the OIG is responsible for conducting and supervising investigations to find, remedy, or prevent fraud, waste, and abuse.