Architect of the Capitol’s (AOC’s) Internal Control Plan Lacked Procedures to Assess and Monitor Payment Accuracy

Submitting OIG:

Architect of the Capitol OIG

Date Issued:

Friday, April 14, 2023

Agency Reviewed / Investigated:

Architect of the Capitol

Submitting OIG-Specific Report Number:

OIG-AUD-2023-05

Location(s):

Washington, DC

United States

Type of Report:

Audit

Questioned Costs:

Funds for Better Use:

Number of Recommendations:

View Document:

Attachment	Size
Payment-Accuracy-Final-Draft-final.pdf	2.07 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
1	Open	No
We recommend AOC management develop a process that will assess and monitor payment accuracy in its program and activities: 1. The process should include procedures to identify and assess all programs and activities that are susceptible to significant improper payments annually (max triennially). 2. For programs and activities identified as susceptible to significant improper payments, the AOC should consider the following procedures using the Office of Management and Budget guidance: i. Perform testing to estimate the cost of improper payments in the program; ii. Implement a plan to reduce erroneous payments; iii. Report estimates of the annual amount of improper payments in programs and activities and progress toward reducing them within the Performance and Accountability Report.
2	Open	No
We recommend AOC management execute the process that assesses and monitors payment accuracy in its program and activities every one to three years.
3	Open	No
We recommend AOC management design a recovery plan that is consistent with federal guidance for implementation when improper payments are identified.

Architect of the Capitol OIG

Architect of the Capitol

Vision

The Architect of the Capitol's (AOC) Office of Inspector General (OIG), promotes efficiency and effectiveness to deter and prevent fraud, waste, and abuse in AOC operations and programs. We do this through value-added, transparent, and independent audits, inspections and evaluations, and investigations. The OIG is a high-performing team, promoting positive change and striving for continuous improvement in AOC management and operations. We foster an environment that inspires AOC workforce trust and confidence in our work.

Mission

The OIG promotes efficiency and effectiveness to deter and prevent fraud, waste and mismanagement in AOC operations and programs. We do this through value-added, transparent and independent audits, evaluations and investigations. We strive to positively affect the AOC and benefit the taxpayer while keeping the AOC and Congress fully informed.

The AOC Inspector General (IG) Act of 2007, codified at 2 U.S.C. § 1808, established the OIG. This legislation applies some sections of the IG Act of 1978 as amended, specifically Sections 4, 5 (other than Subsections (a)(13) and (3) and (e)(1)(B) thereof), 6 (other than Subsection (a)(7) and (8) thereof), and 7. The IG is under the general supervision of the Architect of the Capitol. The mission of this independent office is to:

1. Conduct, supervise, and coordinate audits, inspection and evaluations, and investigations relating to AOC programs and operations.

2. Review existing and proposed legislation and regulations that impact AOC programs and operations and comment in the semiannual report regarding the impact on the economy, efficiency, or the prevention and detection of fraud and abuse of such legislation and regulations.

3. Recommend policies for AOC activities to promote economy and efficiency or prevent and detect fraud and abuse in its programs and operations.

4. Provide a means of keeping the Architect of the Capitol and the Congress fully and currently informed about problems and deficiencies relating to the administration of Agency programs and operations and the need for and progress of corrective action. This is generally done by issuing the Semiannual Report to Congress.

“Legislative Branch agencies including the Architect of the Capitol are not subject to the Whistleblower Protection Act or the Whistleblower Protection Enhancement Act; however, AOC employees are covered under the Congressional Accountability Act of 1995, as amended.”

The AOC OIG is a member of the Council of Inspectors General for Integrity and Efficiency.

https://aocoig.oversight.gov/

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Architect of the Capitol’s (AOC’s) Internal Control Plan Lacked Procedures to Assess and Monitor Payment Accuracy

Related Open Recommendations