Hirshhorn Museum Sculpture Garden Revitalization Project’s Applications for Payment Process

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Date Issued

Tuesday, March 31, 2026

Submitting OIG

Smithsonian Institution OIG

Agencies Reviewed/Investigated

Smithsonian Institution

Report Number

OIG-A-26-07

Report Description

In 2023, the Smithsonian Institution (Smithsonian) began a multi-year project to revitalize the Hirshhorn Museum Sculpture Garden. Smithsonian awarded a firm-fixed-price contract to address waterproofing, concrete decay and stormwater management problems, among other issues, for the Sculpture Garden.

The Office of the Inspector General contracted with Sikich CPA LLC to determine whether the Smithsonian approved the contractor’s applications for payment in accordance with the terms and conditions of the contract.

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 1 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use	Additional Details
OIG-A-26-07-01	Yes	$0	$0
Require the COTR to document the reconciliation of work activities included in future SOVs to those included in future Progress Schedules in accordance with the contract.