The Architect of the Capitol's Office of Inspector General (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 impact the Agency and the tax payer while keeping Congress informed.
The Architect of the Capitol Inspector General Act of 2007, codified at 2 U.S.C. § 1808, established the Office of Inspector General (OIG). This legislation applies some sections of the Inspector General 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 Inspector General is under the general supervision of the Architect of the Capitol. The mission of this independent office is to:
- Conduct, supervise and coordinate audits and investigations relating to AOC programs and operations.
- 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.
- Recommend policies for AOC activities to promote economy and efficiency or prevent and detect fraud and abuse in its programs and operations.
- 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.
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.
The Office of Inspector General (OIG) is authorized to receive allegations of violations of law or misconduct by employees and contractors as well as allegations of irregularities or abuse in AOC operations. Findings of criminal violation are reported to the Department of Justice and AOC Management.Violations of an administrative nature, such as violation of AOC policy, are reported to AOC Management for appropriate action.
The OIG receives complaints and concerns directly from the public, from Congress, and from AOC employees and contractors. Examples of what the OIG may investigate include:
- Theft of Government Property
- Improper use of AOC Resources or Property
- Violations of Federal Law or AOC Orders or Policy
- Reprisal for Contacting or Reporting Information to the OIG
- Falsification of Time Cards
- Abuse of Supervisor's Authority
- False Workers' Comp (FECA) Claims
- Gross Waste of Government Funds or Property
- Contractor Product Substitution
- Contractor False Claims
- Bribes, Kickbacks, Bid-rigging
- Conflicts of Interest
- Travel or Purchase Card Fraud
The OIG may receive all initial complaints and concerns. However, we will assist in referring the following individual issues (that do not constitute fraud, waste, and/or abuse) to another AOC Avenue of Assistance, or agency, for resolution:
- Individual discrimination or management retaliation complaints, including alleged violations of the Congressional Accountability Act, 2 U.S.C. 1301 et seq.
- Individual employee benefits and compensation issues
- Individual workplace grievances or collective bargaining agreement concerns
- Individual workplace conflicts with a supervisor or management
- Safety violations