CAPITOL CONCERTS: Audit of the Receipt and Use of 1999 Funding

摘要

To assist you in your role in overseeing the concert series held on the Capitol grounds, you asked that we audit the funding and costs associated with the 1999 concert series. Specifically, you asked that we verify the receipt and use of funds derived from concert-related federal grants and private fund- raising activities to pay for the 1999 Memorial Day, July 4th, and Labor Day concerts. To satisfy your request, we obtained and reviewed supporting documentation and related accounting records for each organization's receipt and use of concert-designated funding. Our verification procedures included (1) comparing the amounts recorded in each entity's accounting records to the amounts reflected in the supporting documentation, (2) examining the adequacy and completeness of the supporting documentation, and (3) examining the classification and timing of each receipt and use in relation to the 1999 concerts. See the 'Objective, Scope, and Methodology' section for more details.