Library of Congress OIG

What OIG Evaluated: Independent audit of the Statutory Licensing Fiduciary Fund financial statements of the Library’s fiduciary fund as of and for the FYs ended September 30, 2023, and 2022. The audit was conducted in accordance with Government Auditing Standards, the Office of Management and Budget...

What Office of Inspector General Investigated: The Library OIG engaged Sikich to conduct a performance audit of the Library’s IT inventory controls for end user devices to determine the accuracy of the Library’s inventory, the validity of the procure-to-disposal process, and the effectiveness of...

What Office of Inspector General Evaluated: This audit evaluated the Library’s consistency, timing, and accuracy of information technology project direct labor costs and updates to the original estimate(s) and Project Status Reports for IT projects started in October 2021 or later. What Office of...

OIG initiated the audit to determine whether (1) the Library’s internal controls over the program are appropriately designed and (2) the controls are effectively working. In the course of conducting the audit, OIG determined that the OCFO needs to strengthen the purchase card program’s internal...

FY 2015 LOC Financial Statements Auditor’s Report and Transmittal letter, March 2016

Open World Leadership Center Financial Statement Audit - Auditor’s Report and Transmittal letter, July 2016

To further its monitoring of collections-related issues, the Office of the Inspector General (OIG) conducted a performance audit of the Prints and Photographs (P&P) Division’s administrative and accounting controls over its collection. Our objectives were to examine (1) the criteria guiding the P&P...