Independent Auditor’s Report on Internal Control Over Financial Reporting


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INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING


To the Architect of the Capitol and Inspector General of the Architect of the Capitol


We have audited, in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) Bulletin No. 19-03, Audit Requirements for Federal Financial Statements, the financial statements of the Architect of the Capitol (AOC) as of and for the year ended September 30, 2019, and the related notes to the financial statements, which collectively comprise the AOC’s financial statements, and we have issued our report thereon dated November 15, 2019.


Internal Control over Financial Reporting


In planning and performing our audit of the financial statements, we considered the AOC’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the AOC’s internal control. Accordingly, we do not express an opinion on the effectiveness of the AOC’s internal control. We limited our internal control testing to those controls necessary to achieve the objectives described in OMB Bulletin No. 19-03. We did not test all internal controls relevant to operating objectives as broadly defined by the Federal Managers’ Financial Integrity Act of 1982 (FMFIA), such as those controls relevant to ensuring efficient operations.


A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.


Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. In the accompanying Appendix A, we provide a status of prior-year deficiencies.


We noted certain additional matters involving internal control over financial reporting that we will report to the AOC’s management in a separate letter.


2019 PERFORMANCE AND ACCOUNTABILIT Y REPORT


Financial Information • Section III


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