S EC TION I
Management’s Discussion and Analysis
Overview
The MD&A provides an overview of the work and responsibilities of the AOC. Areas covered within this section include:
History of the AOC — provides information on the origin and history of the AOC.
Mission and Vision of the AOC — explains the AOC’s mission and vision, along with the core values and customer service philosophy that drives the organization.
Organizational Structure of the AOC — provides detailed information about the AOC’s leadership, organizational structure, jurisdictions and central management offices.
Summary of Key Risks — describes the AOC’s key enterprise level risk factors.
Performance Highlights — summarizes the AOC’s strategic goals, objectives, data validation and verification processes, and performance results.
Financial Highlights — includes an analysis of the audited financial statements and a description of the sources and uses of the AOC’s funds.
Financial Management Systems Framework and Strategy — details the AOC’s financial management systems and strategies for improving financial and budget management.
Management Assurances and Other Financial Compliances — provides management’s assessment and assurance on internal controls under the Federal Managers’ Financial Integrity Act, and the AOC’s conformity with other financial laws and regulations.
Forward-Looking Information — highlights the most significant challenges identified by the AOC’s management and the efforts taken to address those challenges.
History of the AOC
The origin of the AOC coincides with the founding of Washington, D.C. as the nation’s capital. The Residence Act of 1790 established the federal city as the seat of the newly established government and authorized a Board of Commissioners to “provide suitable buildings for the accommodation of Congress.” To fulfill their charge, the Commissioners hired Pierre L’Enfant to develop an initial city plan and Andrew Ellicott to survey the boundaries of the 100-square-mile federal district. In 1792, the government held a public competition for the design of the Capitol Building, with the winner receiving $500 and a plot of land within the newly formed city. The judges — President Washington, Secretary of State Thomas Jefferson and the commissioners — chose Dr. William Thornton’s depiction of a grand, two-winged structure topped by a central dome for the design of the U.S. Capitol Building. The construction began shortly thereafter when President Washington ceremoniously set the building’s cornerstone in 1793.
In 1802, Congress consolidated the duties of the Board of Commissioners and placed the care of the U.S. Capitol Building — which at the time housed not only Congress but also the Library of Congress, the Supreme Court, the district courts and other offices — and its grounds under a single superintendent,
2019 PERFORMANCE AND ACCOUNTABILIT Y REPORT
Management’s Discussion and Analysis • Section I
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