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B-328065 1 (2016-10-27)

handle is hein.gao/gaobadsqz0001 and id is 1 raw text is: G A O U.S. GOVERNMENT ACCOUNTABILITY OFFICE 441 G St. N.W. Washington, DC 20548 B-328065 October 27, 2016 The Honorable Shelley Moore Capito Chairman Subcommittee on the Legislative Branch Committee on Appropriations United States Senate The Honorable Brian Schatz Ranking Member Subcommittee on the Legislative Branch Committee on Appropriations United States Senate Subject: Architect of the Capitol-Proposal for Establishment of a Working Capital Fund This letter is in response to your April 21 request that GAO: (1) review the process used by the Construction Division of the Architect of the Capitol (AOC) to allocate costs of construction projects for individual areas of Capitol Hill that receive separate appropriations; and (2) provide legal views on the statutory authorities currently available to AOC to manage the allocation of those costs and whether establishment of a working capital fund would provide AOC with any new legal flexibilities. Additionally, the Senate Committee on Appropriations directed GAO to provide it with alternative options for AOC's management of the Construction Division that would not require the establishment of a working capital fund.1 At issue is the allocation of costs among various appropriations in compliance with the purpose statute, 31 U.S.C. § 1301-that is, assuring that no appropriation is charged with costs in violation of that appropriation's purpose scope of availability. As discussed below, AOC reports that it finds it difficult to accurately allocate its indirect costs, such as employee leave and training, and as a result, requested that Congress establish a working capital fund to streamline the administration of [the Construction Division's] operations, particularly the funding source for [the 1 S. Rep. No. 114-258, at 28 (2016).