Audit of the United States Capitol Police Memorial Fund

In accordance with its FY 2018 Annual Plan, the Office of Inspector General (OIG) initiated an audit of the United States Capitol Police (USCP or Department) Memorial Fund (Fund). Our objectives were to determine if USCP (1) properly accounted for contributions and distributions made to and from the Fund, (2) established adequate internal controls over Fund processes. and (3) complied with applicable laws, Board regulations, and guidance pertaining to management and administration of the Fund. Our scope included contributions received from October 1, 2016, through September 30. 2017. USCP did not make any distributions from the Fund during that period.