Serving Congress and the Supreme Court, preserving America's Capitol, and inspiring memorable experiences

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Westward the Course of Empire Takes Its Way
Emanuel Leutze’s mural celebrates the western expansion of the United States....

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The Summerhouse on the Capitol Grounds
A few ideas to help you in planning a visit to Capitol Hill.

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East Front of the U.S. Capitol Building
AOC’s annual Performance and Accountability Report provides the results of the...

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Warehouses in Fort Meade, Maryland store items such as statues that were once displayed on the East Front of the Capitol.
The Architect of the Capitol is responsible for managing all of the buildings...

OIG Audits and Evaluations

An OIG audit examines an AOC program or activity and makes recommendations, if warranted, to enhance agency operations and promote economy and efficiency.

The audits issued by the OIG must be performed in accordance with government auditing standards issued by the Government Accountability Office and evaluations are performed in accordance with the Inspector General Community's Quality Standards for Inspections. Each year the OIG issues reports on the AOC's financial statements. These reports include an opinion on whether the financial statements are fairly presented, a report on internal control, and a report on AOC compliance with laws and regulations.

An OIG audit examines an AOC program or activity and makes recommendations, if warranted, to enhance agency operations and promote economy and efficiency. An evaluation, are sometimes referred to as inspections. This body of work is a process that evaluates, reviews, studies and/or analyzes the programs and activities of an agency. An evaluation may be used to provide factual or analytical information, monitor compliance, measure performance, assess the efficiency and effectiveness of programs and operations, or share best practices. 

The OIG prepares an Audit Plan at the beginning of each fiscal year. The plan includes legislatively mandated audits and other work selected for audit or evaluation/inspection based on risk and materiality, or requests from Congress, the AOC or the AOC Audit Committee.

OIG audit staff must meet the requirements for the GS-511 Auditing Series and must also meet the continuing professional education requirements of Government Auditing Standards. The OIG also issues contracts with Certified Public Accounting firms or other firms that work under contract with the OIG and AOC.