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entitled 'Financial Audit: Capitol Preservation Fund's Fiscal Years 
2007 and 2006 Financial Statements' which was released on December 5, 
2008.

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United States Government Accountability Office: 
GAO: 

Report to the Congress: 

December 2008: 

Financial Audit: 

Capitol Preservation Fund's Fiscal Years 2007 and 2006 Financial 
Statements: 

GAO-09-92: 

Contents: 

Letter: 

Auditor's Report: 

Opinion on Financial Statements: 

Consideration of Internal Control: 

Compliance with Laws and Regulations: 

Objective, Scope, and Methodology: 

Commission Comments: 

Financial Statements: 

Statements of Financial Position: 

Statements of Activities: 

Statements of Cash Flows: 

Notes to Financial Statements: 

[End of section] 

United States Government Accountability Office: 
Washington, D.C. 20548: 

December 5, 2008: 

The Honorable Nancy Pelosi: Co-Chair: 
Capitol Preservation Commission: 

The Honorable Robert C. Byrd: Co-Chair: 
Capitol Preservation Commission: 

This report presents our opinion on the financial statements of the 
Capitol Preservation Fund (the Fund) for the fiscal years ended 
September 30, 2007, and 2006. It also discusses our consideration of 
the Fund's internal controls and our tests of compliance with laws and 
regulations during fiscal years 2007 and 2006. We conducted our audits 
pursuant to 2 U.S.C. 2084 and in accordance with U.S. generally 
accepted government auditing standards. We appreciate the cooperation 
and assistance of the Office of the Secretary of the Senate, the Office 
of the Clerk of the House of Representatives, and the staff of the 
Library of Congress during our audits. 

We are sending copies of this report to the members of the Capitol 
Preservation Commission, the Secretary of the Senate, the Clerk of the 
House of Representatives, the Architect of the Capitol, the Librarian 
of Congress, and other interested parties. The report also is available 
at no charge on the GAO Web site at [hyperlink, http://www.gao.gov]. 

If you or your staff have any questions concerning this report, please 
contact me at (202) 512-3406 or by e-mail at sebastians@gao.gov. 
Contact points for our Offices of Congressional Relations and Public 
Affairs may be found on the last page of this report. Key contributors 
to this assignment were Julie Phillips, Greg Ziombra, and Janice Buck. 

Signed by: 

Steven J. Sebastian: 
Director: 
Financial Management and Assurance: 

[End of section] 

United States Government Accountability Office: 
Washington, D.C. 20548: 

To the Members of the Capitol Preservation Commission: 

We have audited the statements of financial position of the Capitol 
Preservation Fund (the Fund) as of September 30, 2007, and 2006, and 
the related statements of activities and cash flows for the fiscal 
years then ended. We found: 

* the financial statements are presented fairly, in all material 
respects, in conformity with U.S. generally accepted accounting 
principles; 

* no material weaknesses in the internal controls over financial 
reporting (including safeguarding assets) and compliance with laws and 
regulations; and: 

* no reportable noncompliance with the provisions of laws and 
regulations we tested. 

The following sections provide additional detail about our conclusions, 
the scope of our audits, and comments from the Commission's 
representatives. 

Opinion on Financial Statements: 

The financial statements, including the accompanying notes present 
fairly, in all material respects, in conformity with U.S. generally 
accepted accounting principles, the Capitol Preservation Fund's 
financial position as of September 30, 2007, and 2006, and the results 
of its activities and its cash flows for the fiscal years then ended. 

Consideration of Internal Control: 

In planning and performing our audits of the Fund's fiscal years 2007 
and 2006 financial statements, we considered the Fund's internal 
controls over financial reporting and compliance.[Footnote 1] We did 
this to determine our procedures for auditing the financial statements, 
not to express an opinion on internal control. Accordingly, we do not 
express an opinion on internal control over financial reporting and 
compliance. However, for the controls we tested, we found no material 
weaknesses in internal control over financial reporting (including 
safeguarding of assets) and compliance. A material weakness is a 
control deficiency that results in more than a remote likelihood that 
the design or operation of one or more internal controls will not allow 
management or employees, in the normal course of performing their 
duties, to promptly detect or prevent errors, fraud, or noncompliance 
in amounts that would be material to the financial statements. Our 
internal control work would not necessarily disclose all deficiencies 
in internal control that might be material weaknesses or other 
significant deficiencies. 

During our audit of the Fund's fiscal years 2005 and 2004 financial 
statements[Footnote 2] we identified two reportable conditions[Footnote 
3] related to controls at the Library of Congress associated with Fund-
related financial services provided by the Library to the Capitol 
Preservation Commission (the Commission). While these conditions were 
not material weaknesses, we recommended in a related internal control 
report to the Librarian of Congress that the Library needed to improve 
its internal controls over Fund-related cash disbursements and 
financial reporting, and we made four recommendations to the Library 
for improving its CPF-related internal controls and related 
procedures.[Footnote 4] We confirmed during our fiscal years 2007 and 
2006 audits that the Library had taken the necessary actions to fully 
address our recommendations and eliminated the conditions we previously 
reported. 

Compliance with Laws and Regulations: 

Our tests for compliance with selected provisions of laws and 
regulations for fiscal years 2007 and 2006 disclosed no instances of 
noncompliance that would be reportable under U.S. generally accepted 
government auditing standards. However, the objective of our audits was 
not to provide an opinion on overall compliance with laws and 
regulations. Accordingly, we do not express such an opinion. 

Objective, Scope, and Methodology: 

The management of the Capitol Preservation Commission is responsible 
for: 

* ensuring that the Fund's financial statements are prepared in 
conformity with U.S. generally accepted accounting principles; 

* establishing, maintaining, and assessing internal control to provide 
reasonable assurance that the objectives of internal control over 
financial reporting and compliance are met; and: 

* complying with applicable laws and regulations. 

We are responsible for: 

* obtaining reasonable assurance about whether the financial statements 
are presented fairly, in all material respects, in conformity with U.S. 
generally accepted accounting principles; 

* obtaining a sufficient understanding of internal controls over 
financial reporting and compliance with laws and regulations to plan 
the audits; and: 

* testing compliance with selected provisions of laws and regulations 
that have a direct and material effect on the financial statements. 

In order to fulfill these responsibilities, we (1) examined, on a test 
basis, evidence supporting the amounts and disclosures in the financial 
statements and notes; (2) assessed the accounting principles used and 
any significant estimates made by management; (3) evaluated the overall 
presentation of the financial statements and notes; (4) obtained an 
understanding of internal control related to financial reporting 
(including safeguarding assets) and compliance with laws and 
regulations; (5) tested selected internal controls over financial 
reporting, and compliance, and evaluated the design and operating 
effectiveness of those selected internal controls; and (6) tested 
compliance with selected provisions of the following laws: 

* Capitol Preservation Commission and Capitol Preservation Fund 
enabling legislation, 2 U.S.C. 2081-2086, and: 

* United States Capitol Visitor Center Commemorative Coin Act of 1999, 
title II, Public Law 106-126. 

Our consideration of internal controls over financial reporting and 
compliance with laws and regulations was limited to gaining an 
understanding of internal control needed to plan our audits for the 
purpose of expressing an opinion on the financial statements. We 
limited our internal control testing to controls over financial 
reporting and compliance. Because of inherent limitations in internal 
controls, misstatements due to error or fraud, losses, or noncompliance 
may nevertheless occur and not be detected. We also caution that 
projecting our evaluation to future periods is subject to the risk that 
controls may become inadequate because of changes in conditions or that 
the degree of compliance with controls may deteriorate. In addition, we 
caution that our testing of internal controls may not be sufficient for 
other purposes. 

We did not test compliance with all laws and regulations applicable to 
the Fund. We limited our tests of compliance to selected provisions of 
laws and regulations that we deemed applicable to the Fund's financial 
statements for the fiscal years ended September 30, 2007, and 2006. We 
caution that noncompliance may occur and not be detected by our tests 
and that such testing may not be sufficient for other purposes. 

We performed our work in accordance with U.S. generally accepted 
government auditing standards. 

Commission Comments: 

We provided a draft of our report to representatives of the Capitol 
Preservation Commission for their review and comment. The Commission's 
representatives agreed with the contents of our report. 

Signed by: 

Steven J. Sebastian: 
Director: 
Financial Management and Assurance: 

November 21, 2008: 

[End of section] 

Financial Statements: 

Statements of Financial Position: 

Capitol Preservation Fund: Statements Of Financial Position: 

As of September 30: 

Assets: 

Cash: 
2007: $1,320; 
2006: $917. 

Investments, net (note 3): 
2007: $10,095,547; 
2006: $9,569,931. 

Accrued interest receivable: 
2007: $143,270; 
2006: $173,638. 

Total Assets: 
2007: $10,240,137; 
2006: $9,744,486. 

Liabilities and Net Assets: 

Liabilities: 
2007: $0; 
2006: $0. 

Net Assets (note 2): 

Unrestricted: 
2007: $10,240,137; 
2006: $9,744,486. 

Total Net Assets: 
2007: $10,240,137; 
2006: $9,744,486. 

Total Liabilities and Net Assets: 
2007: $10,240,137; 
2006: $9,744,486. 

The accompanying notes are an integral part of these financial 
statements. 

[End of Statements of Financial Position] 

Statements of Activities: 

Capitol Preservation Fund: Statements Of Activities: 

For the Fiscal Years Ended September 30: 
Changes in Unrestricted Net Assets: 

Revenues: 

Interest (note 5): 
2007: $495,651; 
2006: $654,173. 

Total Unrestricted Revenues: 
2007: $495,651; 
2006: $654,173. 

Transfers and Program Expenses: 

Transfers to the Architect of the Capitol (note 2): 
2007: 0; 
2006: $20,000,000. 

Program Expenses - Capitol Visitor Center (note 6): 
2007: 0; 
2006: $1,299. 

Total Transfers and Program Expenses: 
2007: 0; 
2006: $20,001,299. 

Increase (Decrease) in Unrestricted Net Assets: 
2007: $495,651; 
2006: ($19,347,126). 

Increase (Decrease) in Net Assets: 
2007: $495,651; 
2006: ($19,347,126). 

Net Assets at Beginning of Year: 
2007: $9,744,486; 
2006: $29,091,612. 

Net Assets at End of Year: 
2007: $10,240,137; 
2006: $9,744,486. 

The accompanying notes are an integral part of these financial 
statements. 

[End of Statements of Activities] 

Statements of Cash Flows: 

Capitol Preservation Fund: Statements Of Cash Flows: 

For the Fiscal Years Ended September 30: 

Cash Flows from Operating Activities: 

Transfer to the Architect of the Capitol: 
2007: $0; 
2006: $(20,000,000). 

Interest received: 
2007: $526,019; 
2006: $804,746. 

Cash paid for program expenses - vendor payments: 
2007: $0; 
2006: ($1,299). 

Net Cash Provided (Used) by Operating Activities: 
2007: $526,019; 
2006: ($19,196,553). 

Cash Flows from Investing Activities: 

Purchases of Treasury securities: 
2007: ($28,202,597); 
2006: ($35,616,575). 

Maturities of Treasury securities: 
2007: $27,676,981; 
2006: $54,811,823. 

Net Cash Provided (Used) by Investing Activities: 
2007: ($525,616); 
2006: $19,195,248. 

Net increase (decrease) in cash: 
2007: $403; 
2006: ($1,305). 

Cash at beginning of year: 
2007: $917; 
2006: $2,222. 

Cash at End of Year: 
2007: $1,320; 
2006: $917. 

Reconciliation of Change in Net Assets to Net Cash Provided (Used) by 
Operating Activities: 

Change in Net Assets: 
2007: $495,651; 
2006: ($19,347,126). 

Adjustments to Reconcile Change in Net Assets to Net Cash Provided 
(Used) by Operating Activities: 

(Increase) decrease in accrued interest receivable: 
2007: $30,368; 
2006: $150,573. 

Total Adjustments: 
2007: $30,368; 
2006: $150,573. 

Net Cash Provided (Used) by Operating Activities: 
2007: $526,019; 
2006: ($19,196,553). 

The accompanying notes are an integral part of these financial 
statements. 

End of Statements of Cash Flows] 

Notes to Financial Statements: 

Capitol Preservation Fund: Notes To Financial Statements: 

For the Fiscal Years Ended September 30, 2007 and 2006: 

Note 1: Description Of Entity: 

The Capitol Preservation Commission (the Commission) was established 
under Title VIII of Public Law 100-696 in November 1988 for the purpose 
of providing for improvements in, preservation of, and acquisitions 
(including works of fine art and other property for display) for the 
United States Capitol and other locations under the control of the 
Congress. In September 1999, the Commission was given the 
responsibility, pursuant to Public Law 106-57, for approving the 
planning, engineering, design, and construction milestones of the 
Capitol Visitor Center (CVC). The CVC is a facility, located under the 
East Plaza of the Capitol, which is designed to enhance the experience 
of visitors to the Capitol through improved visitor orientation and 
related services, strengthened Capitol security, and the integration of 
the CVC’s design concepts with the appropriate improvements to the 
Capitol’s East Plaza. 

Title VIII of Public Law 100-696 established the Capitol Preservation 
Fund (the Fund) within the U.S. Treasury to finance improvement, 
preservation, and acquisition activities of the Commission. In 
addition, in January 2002, the Commission received authority to transfer
amounts from the Fund to the Architect of the Capitol (AOC) for use in 
planning, engineering, design, or construction of the CVC, under Public 
Law 107-117. In April 2003, the Commission approved authorization of 
the AOC to use $65 million from the Fund to fund a portion of the AOC’s 
contract for Sequence 2 CVC construction. 

The Fund’s assets consist of amounts derived from contributions and 
surcharge proceeds from the Secretary of the Treasury (U.S. Mint) 
arising from the sale of commemorative coins, and interest earned on 
the invested portions of the Fund’s assets. 

Fund assets not needed to finance current improvement, preservation, or 
acquisition projects are invested in interest-bearing obligations of 
the United States. The Fund’s assets have not been used to fund 
management activities or raise funds. 

Since its establishment, the Fund has been authorized to receive 
proceeds from coin surcharges from three commemorative coin programs 
authorized by the Congress. 

* The Bicentennial of the United States Congress Commemorative Coin Act 
and the Bicentennial of the United States Capitol Commemorative Coin 
Act authorized the Commission to receive, without restrictions, 
proceeds from commemorative coin surcharges. The proceeds from these 
coin programs were deposited to the Fund and were used by the 
Commission to fund approved improvement, preservation, and acquisition
projects. 

* The United States Capitol Visitor Center Commemorative Coin Act 
authorized the Commission to receive proceeds from commemorative coin 
surcharges for the purpose of aiding in the construction, maintenance, 
and preservation of a Capitol Visitor Center. The proceeds from this 
coin program were received by the Commission and deposited to the Fund. 
In fiscal year 2006, the proceeds from the CVC commemorative coin were 
used to partially fund transfers to the Architect of the Capitol for 
use in constructing the CVC. 

In accordance with its rules, the Commission may fund or assist in the 
funding of improvements to the Capitol Building and surrounding grounds 
if such improvements are authorized, undertaken, and completed under 
the procedures established by the Congress for such purposes. In 1991, 
the Commission authorized the use of $400,000 ($200,000 for the House of
Representatives and $200,000 for the Senate) from the Fund for the 
purchase of art, furnishings, or items of historical interest provided 
that such expenses are approved by a majority of the members of the 
Commission from the body of Congress for which such purchases are made.
However, the Commission may not maintain any collection of fine or 
decorative art, or other property, but may assist in the transfer of 
such items to a congressional entity (such as the Senate Commission on 
Art, the House of Representatives Fine Arts Board, or the Joint 
Committee on the Library) or facilitate the disposal of items. 

The AOC, the Senate Commission on Art, and the House of Representatives 
Fine Arts Board are required by Public Law 100-696 (1988) to provide 
staff support and assistance to the Commission. As necessary, the AOC 
awards contracts and procures goods and services to complete projects 
approved by the Commission, and ensures that the project-related goods 
and services purchased from vendors are received. Similarly, the 
Library of Congress (LOC), pursuant to Public Law 101-45 (1989), is 
required to provide financial management services for the Commission. 
These services include coordinating activities with the Department of 
the Treasury for the deposits, disbursements, investments, and 
management of the Fund. In addition to these congressional entities, 
the Secretary of the Senate and the Clerk of the House of 
Representatives, pursuant to Commission rules, provide general 
administrative-type support and assistance. 

Note 2: Summary Of Significant Accounting Policies: 

A. Basis of Accounting: 

The Fund’s financial statements have been prepared on the accrual basis 
of accounting in conformity with U.S. generally accepted accounting 
principles issued by the Financial Accounting Standards Board that are 
applicable to not-for-profit organizations. Contributions and pledges 
are recognized as revenue when made or transferred. Contributions and 
coin surcharge proceeds are considered to be unrestricted unless 
received subject to specific restrictions as to use or time. 
Contributions and coin surcharge proceeds received subject to 
restrictions related to time or use are considered restricted net 
assets. The Fund has not received permanently restricted net assets, 
which result from receipts that are subject to restrictions stipulating 
that the assets be permanently maintained. 

The Fund’s financial statements reflect the receipt and use of the 
Fund’s assets to finance Commission-approved improvement, preservation, 
and acquisition activities. Once approved and funded by the Commission, 
completed improvement, preservation, and acquisition projects are 
transferred to the AOC and/or other congressional entities. Through 
their transfer, these assets become the accounting responsibility of 
other congressional entities and are not considered assets of the Fund. 

As discussed in note 1, the AOC and LOC, as well as other congressional 
entities, are required by law to provide support services to the 
Commission. The costs of these mandated services, which are financed 
with appropriated funds of the other entities, are not considered 
operating expenses of the Fund. 

B. Investments: 

The Fund’s investments are recorded at cost, net of discounts, which 
approximates fair market value. The Fund’s investments are invested in 
short-term (3- and 6-month) interest-bearing Treasury obligations. 

C. Net Assets: 

The Fund’s net assets are classified as unrestricted. Unrestricted net 
assets represent assets available to finance current and future 
operations that have not been restricted or designated for a specific 
use. The amounts reported have been received through the receipt of 
unrestricted contributions, unrestricted surcharge proceeds of certain 
commemorative coins, and interest earned on invested funds. As of 
September 30, 2007, and 2006, the Fund’s unrestricted net assets were 
$10,240,137 and $9,744,486, respectively. 

D. Change in Net Assets – Fiscal Year 2006: 

In fiscal year 2006, unrestricted - Commission designated – CVC-related 
net assets were used to fund $20 million in transfers to the AOC for 
construction of the CVC. 

Note 3: Investments, Net: 

Deposits to the Fund from contributions, coin surcharges, and interest 
on invested funds that are not needed currently to finance improvement, 
preservation, and acquisition activities are invested in interest-
bearing obligations of the United States, which are purchased from the 
U.S. Treasury at a discount. The Commission has directed the LOC to 
invest funds derived from contributions in 3-month Treasury securities 
and funds derived from coin surcharges in 6-month Treasury securities. 
Due to the short-term nature of the investments, the cost of 
investments in conjunction with accrued interest approximates their 
fair market values. Annual investment rates ranged from 3.63 to 5.00 
percent in fiscal year 2007 and from 3.67 to 4.93 percent in fiscal year
2006. 

Outstanding Investments: 

Face Value of Investments: 
Outstanding Investments as of September 30 2007: $10,300,000; 
Outstanding Investments as of September 30 2006: $9,792,000. 

Less: Discounts: 
Outstanding Investments as of September 30 2007: ($204,453); 
Outstanding Investments as of September 30 2006: ($222,069). 

Investments, Net of Discounts: 
Outstanding Investments as of September 30 2007: $10,095,547; 
Outstanding Investments as of September 30 2006: $9,569,931. 

Note 4: Accrued Interest Receivable: 

The Fund’s accrued interest receivable of $143,270 and $173,638 at 
September 30, 2007, and 2006, respectively, represented interest earned 
during the fiscal year that will not be received until the following 
fiscal year. 

Note 5: Interest: 

Revenue earned from interest on U.S. Treasury obligations for fiscal 
years 2007 and 2006 was $495,651 and $654,173, respectively. The 
interest earned during fiscal year 2007 was lower than in 2006 due to 
the decrease in funds invested once the transfers to the AOC occurred. 
As designated by the Commission, interest earned on investments is 
recognized as an unrestricted net asset. 

Note 6: Program Expenses: 

A. Capitol Visitor Center: 

In October 2000, the Commission approved the expenditure of up to 
$700,000 from the Fund for services related to the design and 
engineering of a proposed tunnel connecting the Thomas Jefferson 
Building of the Library of Congress to the planned CVC. In April and 
May 2001, the AOC contracted, on behalf of the Commission, for design 
and engineering services for the project totaling approximately 
$640,000. During fiscal years 2007 and 2006, expenses of $0 and $1,299, 
respectively, were incurred for these CVC-related services. 

B. Art, Furnishings, and Historical Items: 

Commission rules permit the limited use of funds to purchase art, 
furnishings, or items of historical interest for each body of Congress 
(see note 1). The House of Representatives used, in prior fiscal years, 
the $200,000 available to it for this purpose. Through September 30, 
2007, the Senate has used $42,260 of the $200,000 authorized for this 
purpose. 

[End of Notes to Financial Statements] 

[End of section] 

Footnotes: 

[1] The objectives of financial reporting controls are to provide 
reasonable assurance that transactions are properly recorded, 
processed, and summarized to permit the preparation of the financial 
statements in conformity with U.S. generally accepted accounting 
principles, and assets are safeguarded against loss from unauthorized 
acquisition, use, or disposition. The objective of compliance controls 
is to provide reasonable assurance that transactions are executed in 
accordance with laws governing the use of budget authority and other 
laws and regulations that could have a direct and material effect on 
the financial statements. 

[2] GAO, Financial Audit: Capitol Preservation Fund's Fiscal Years 2005 
and 2004 Financial Statements, [hyperlink, 
http://www.gao.gov/products/GAO-07-335] (Washington, D.C.: Mar. 13, 
2007). 

[3] Reportable conditions involve matters coming to the auditor's 
attention that, in the auditor's judgment, should be communicated 
because they represent significant deficiencies in the design or 
operation of internal control. In May 2006, the American Institute of 
Certified Public Accountants (AICPA) issued Statement on Auditing 
Standard (SAS) 112, and subsequently made conforming changes to the 
Statements on Standards for Attestation Engagements (AT 501). AT 501 
eliminated the term reportable condition and established standards 
related to a new definition for the terms significant deficiency and 
material weakness, and the auditor's responsibilities for identifying, 
evaluating, and communicating matters related to an entity's internal 
control over financial reporting. Under these new standards, the 
auditor is required to communicate control deficiencies that are 
considered to be significant deficiencies or material weaknesses in 
internal controls. 

[4] GAO, Internal Control: Improvements Needed in the Library of 
Congress' Capitol Preservation Fund-Related Internal Controls, 
[hyperlink, http://www.gao.gov/products/GAO-07-732R] (Washington, D.C.: 
May 25, 2007). 

[End of section] 

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