Audit of United States Capitol Police Memorial Fund

At the request of the Capitol Police Board (Board), the Office of Inspector General (OIG) conducted an audit of the United States Capitol Police (USCP or the Department) Memorial Fund (the Fund). Our objectives were to determine if USCP (1) properly accounted for contributions and distributions made to and from the Fund, (2) had established adequate internal controls over Fund processes, and (3) complied with applicable laws and USCP Board regulations pertaining to the management and administration of the Fund.  Our scope included contributions and distributions made after the transfer of the Fund from the House of Representatives to USCP in July 2001 through March 31, 2008.