Note 8: Stewardship PP&E

Stewardship land and heritage assets are property, plant, and equipment that are unique for one or more of the following reasons: historic or natural significance; cultural, educational, or artistic importance; or significant architectural characteristics. Stewardship assets are expected to be preserved indefinitely. Federal agencies are not required to assign a cost on the Balance Sheet for stewardship assets, except for multi-use heritage assets, which are defined as stewardship assets whose predominant use is in general government operations. The Capitol, House Office Buildings, Senate Office Buildings, Supreme Court, and Thomas Jefferson Building of the Library of Congress are all examples of multi-use heritage assets at AOC.

AOC’s stewardship assets are directly related to its mission to serve, preserve and inspire America’s Capitol. Authority for the care and maintenance of the Capitol was established by legislation in 1876. The Architect’s core duties include the conservation and care of works of art in the buildings under the Architect’s jurisdiction and the upkeep and improvement of the living heritage assets on the Capitol Grounds and in the Botanic Garden. AOC’s stewardship responsibility for the heritage assets of Capitol Hill include those that are jointly under the Senate and House of Representatives (such as works of architectural fine art) and those attached to the complex’s buildings and on its grounds. The AOC administered stewardship lands encompass more than 553 acres of grounds. This includes the approximately 290 acres of grounds immediately surrounding the U.S. Capitol and designed by Frederick Law Olmsted. In FY 2012, Union Square was transferred to AOC from the National Park Service and is also included in AOC’s stewardship land and heritage assets. This 11-acre site on the National Mall contains the Ulysses S. Grant Memorial and the Capitol Reflecting Pool. Heritage asset categories include:

Artwork: AOC cares for some of the artwork that is part of the Capitol Hill buildings and grounds. This includes fine art, decorative art, architectural fine art, and architectural decorative art.

Architectural Features: USBG and AOC Capitol grounds are graced with many unique architectural features. These include outdoor sculptures and monuments and landscape features and fixtures.

Reference and Library Materials: The AOC’s collections include art and reference files and art and reference materials.

Records: The AOC’s collections include architectural and engineering drawings, manuscripts and other textual records, small architectural models, photographs, and conservation reports.

Living Heritage Assets: As Acting Director of the USBG and steward of the Capitol grounds, AOC has living heritage assets in its collections. These include memorial trees and a variety of living plants.

A summary inventory of AOC’s stewardship assets as of September 30, 2014 and 2013 is as follows:

See Table, Full Report, Page 122

Photo Caption: The vaulted, ornately decorated corridors on the first floor of the Senate wing in the U.S. Capitol Building are called the Brumidi Corridors in honor of Constantino Brumidi, the Italian artist who designed the murals and the major elements. Restoration of the Brumidi Corridors progressed significantly in FY 2014 with the completion of the large vaulted ceiling in the Reception Area.