Audit Of United States Capitol Guide Force January 1, 1970, Through January 2, 1971,~And Liquidation Of Its Assets And Liabilities January 3 Through March 4, 1971 B-133224 ,‘. BY THE COMPTROLLER GENERAL OF THE UNITED STATES CCMPTROLLER GENERAL OF PHE UNITED STATES U’ASHWGTON. D.C. 20918 B-133224 Dear Mr. Dunphy: This is our report on the audit of the United States Capitol Guide - Force I_- financial statements ---.-wm,-rr--------r *-mm- for the period January 1,~19~&>&~%&-- uary 2, 1971, and the liquidation of its assets and liabilities during the period January 3 through March 4, 1971, as required by the Legislative Reorganization Actof 1970. The financial statements were prepared by us from the records of the United States Capitol Guide Force on a basis consistent with that of the preceding year and in accordance with the accounting practice and financial arrangements described on page 5 of the report, In our opinion, the financial statements present fairly the financial position of the Guide Force at January 2, 1971, and the results of its operations for the period then ended* We found that all assets and liabilities of the Guide Force had been liquidated within the 60-day period specified by the act. On January 3, 1971, the Capitol Guide Service was established as a congressional entity under a Capitol Guide Board, As of January 3, 1971, members of the Capitol Guide Force at January 2, 1971, were ap- pointed as guides under the Capitol Guide Service (congressional employ- ees). Sincerely yours, Comptroller General of the United States The Honorable Robert G. Dunphy Chairman, Capitol Guide Board @Lk as653 50 TH ANNIVERSARY 1921 w 1971 Contents Page INTRODUCTION 1 General comments 1 Legislative Reorganization Act 1 OPERATIONS OF THE CAPITOL GUIDE FORCE 3 Guide service fees 3 Commissions 3 Service fees 3 Income and distribution 4 LIQUIDATION OF ASSETS AND LIABILITIES OF THE CAPITOL GUIDE FORCE 5 SCOPE OF AUDIT 5 OPINION OF FINANCIAL STATEMENTS 5 Schedule FINANCIAL STATEMENTS Comparative statement of financial con- dition, January 2, 1971, and Decem- ber 31, 1969 1 9 Comparative statement of income and ex- pense for period January 1, 1970, through January 2, 1971, and for ca- lendar year 1969 2 10 Statement of undistributed income for period January 1, 1970, through Jan- uary 2, 1971 3 11 Statement of distribution of income to guides 4 12 Statement of liquidation of assets and liabilities, January 3 to March 4, 1971 5 13 AUDIT OF THE UNITED STATES CAPITOL GUIDE FORCE AND THE LIQUIDATIOM OF ITS ASSETS AND LIABILITIES INTRODUCTION GENERAL COHMENTS The United States Capitol Guide Force was created about 1876 to provide for the orderly handling of tourists in the United States Capitol Building. Although the Guide Force was not established by specific legislation, it 'has operated continually since its establishment. The Guide Force oper- ated under rules and regulations issued by the Capitol Po- lice Board. The guides were not legislative employees; therefore they. did not participate in the Federal retirement, life in- surance, or health benefits programs. Their compensation was paid from fees collected for guide services and from commissions on sales of the book 'We, the People." At December 31, 1970, the Guide Force consisted of 24 guides. Mr. Robert McCormick, a House of Representatives appointee, served as Captain during the first 'half of cal- endar year 1970. Because of illness he was replaced by Mr. Jared Rolston, a House of Representatives appointee, who served as Captain for the remainder of the year. LEGISLATIVE REORGANIZATION ACT The Legislative Reorganization Act of 1970, effective January 3, 1971, provided for reorganizing the Guide Force and establishing it under the Congress as the Capitol Guide Service and for the establishment of a Capital Guide Board. The act provided also that the Capitol Guide Service operate under the direction, supervision, and control of the Capitol Guide Board and that all records and assets of the Guide Force be transferred from the Capitol Police Board to the Capitol Guide Board. The Capitol Guide Board is authorized: 1. To establish the number of Guide positions consid- ered to be necessary to carry out the activities of the Capitol Guide Service. 2. To appoint on a permanent basis a Chief Guide, an Assistant Chief Guide, and the other Guides consid- ered to be necessary. 3. To prescribe the duties and responsibilities of all employees of the Capitol Guide Service. 4. To fix, and adjust from time to time, the Capitol. Guide Service employees' respektive rates of pay at single per annum (gross) rates. 5. To terminate the employment of the Chief Guide, As- sistant Chief Guide, or Guides as the Board consid- ers to be appropriate. 6. To prescribe a uniform dress to be worn by the Cap- itol Guide Service employees when on duty and to provide such uniforms without charge to the employ- ees . As of January 3, 1971, the Capitol Guide Board ap- pointed the members of the Capitol Guide Force at January 2, 1971, as members of the Capitol Guide Service. Pending the appointment of a Chief Guide, Mr. Floyd Kirby, a Senate ap- pointee, is serving.in the position. The act provides that a fee no longer be charged for a guided tour of the United States Capitol and that the ex- penses of the Capitol Guide Service be paid from the contin- gent fund of the House of Representatives until appropria- tions are available for the payment of such expenses. 2 OPERATIONS OF THE CAPITOL GUIDE FORCE GUIDE SERVICE FEES The fees charged for guide service, as provided for by the Capitol Police Board's regulations, were 25 cents a per- son for general visitors and 15 cents a person for school organizations, with the following exceptions. 1. For groups brought in by sight-seeing companies, a fee of 15 cents was charged for children from 6 to I.2 years of age; no fee was charged for children under 6 years of age. 2. For other general visitors, no fee was charged for children under 10 years of age. ,3. Special tours, for which tickets were not issued, were given for a $5 fee. Prenumbered tickets were sold to general visitors and to school organizations‘and sight-seeing companies on a pre- paid basis. By arrangement with the United States Capitol Histori- cal Society, the guides included in their lectures a brief description of the book IWe, the People" and encouraged visitors to purchase a copy either before leaving the Capi- tol or by mail order. A mail order form for the book was printed on the back of the tour tickets sold by the Guide Force. The arrangement provided that the society pay the Guide Force a basic commission of $100 a week and a commission of 5 cents for each paperbound copy and 10 cents for each hard- bound copy of the book sold, These commissions were paid to the guides at Z-week intervals. SERVICE FEES The guide service fees were determined by totaling the amount of cash received for tickets sold to general visitors 3 and the dollar value of prepaid tickets redeemed and were apportioned to participating guides--those on duty or on approved leave-- subject to the allocation of an additional 50 cents to the captain. The fees were paid to the guides each week. INCOME AND DISTRIBUTION Net income for the period January 1, 1970, through Jan- uary 2, 1971, was $240,982. (See sch. 2.) The distribu- tion of income to guides was $242,118 (see sch. 4), of which $2,410 represented 1969 undistributed income. The undistrib- uted income at January 2, 1971, was $1,274. (See sch. 3.) The compensation for each guide who worked full time for the entire period January 1, 1970, through January 2, 1971, averaged $10,425, compared with an average of $11,500 for calendar year 1969. The decrease in compensation re- sulted primarily from a decline in the number of visitors using the guide service. 4 LIQUIDATION OF ASSETS AND LIABILITIES OF THE CAPITOL GUIDE FORCE The Capitol Guide Board was given 60 days from Janu- ary 3, 1971, to conclude the affairs of the Guide Force. During the period January 3 through March 4, 1971, all lia- bilities were paid and the remaining undistributed income of $1,274 was paid to the guides; each guide's share was based on the percentage of his participation in the total income distributed during 1970. (See sch. 5.) During the liquidation period cash refunds of $3,857 were made for prepaid tickets redeemed, the largest refund being made to D.C.'Transit in the amount of $3,008. SCOPE OF AUDIT Our audit was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered to be necessary in the circumstances. OPINION OF FINANCIAL STATEMENTS The accompanying comparative statements of financial condition (sch. 1) and of income and expense (sch. 2) and the statements of undistributed income (sch. 31, distribu- tion of income to guides (sch. 41, and liquidation of assets and liabilities (sch. 5) were prepared by us from the rec- ords of the United States Capitol Guide Force, which had been maintained on an accrual basis. These statements do not include the cost of certain benefits and services fur- nished to the Guide Force without charge, such as space used by the Guide Force, telephone service, cost of tickets and forms printed by the United States Government Printing Office, and services by the staff of the Sergeant at Arms of the Senate. In our opinion, the accompanying financial statements-- schedules 1, 2, and 3--which were prepared on a basis con- sistent with that of the preceding year and in accordance with the accounting practice and financial arrangements 5 described above, present fairly the financial position of the United States Capitol Guide Force at January 2, 1971, and the results of its operations for the period January 1, 1970, through January 2, 1971. -CIAL STATEMENTS SCHEDULE1 UNITED STATES CAPITOL GUIDE FORCE COMPARATIVE STATEMENT OF FINANCIAL CONDITION JANUARY 2, 1971, AND DECEMBER 31, 1969 January 2, December 31, 1971 1969 ASSETS CASH $8,278 $11,528 ACCOUNTS RECEIVABLE 494 375 Total assets $_8,772 $11,903, LIABILITIES AND UNDISTRIBUTED INCOMI? LIABILITIES: Undistributed income payable $1,104 $2,126 Federal income taxes withheld 2,418 816 District of Columbia income taxes withheld 119 134 Unearned sales 3,857 6,417 Total liabilities $7,498 $ 9,493 UNDISTRIBUTED INCOME (sch. 3) 1,274 -2,410 Total liabilities md undistributed income $8,772 $11,903 9 SCHEDUIZ 2 UNITED STATIZSCAPITOL GUIDE FORCE COMPARATIVESTATEMENTOF INCOMEAND EXFENSE FOR PERIOD JANUARY1, 1970, THROUGHJANUARY2, 1971 AND FOR CALENDARYEAR 1969 January 1, 1970, Calendar through year January 2, 1971 1969 INCOME: Guide service fees $222,680 $243,378 Bsok e0mnisoion 18,573 20,255 241,253 263,633 ENSE: Fl0wers and gifts $ 24 $126 Supplies 104 121 Insurance 76 117 Tax penalty 66 B& service charge _1 271 364 NET INCOME $240,982 $263,269 10 SCHEDULE 3 UNITED STATES CAPITOL GUIDE FORCE STATEMENT OF UNDISTRIBUTED INCOME FOR PERIOD JANUARY 1, 1970, THROUGH JANUARY 2, 1971 Balance, January 1, 1970 $ 2,410 Net income (sch. 2) 240,982 Available for distribution 243,392 Distribution to guides (sch. 4) 242,118 Balance, January 2, 1971 $ 1,274 11 U!UTED STATES CAPITOL GUIDE FORCE STATEMENT OF CISTRIBUIION OF INCOME TO GUIDES -------- Distributed II_----_ durimg period-------w-w_- January 3 --through March 4, ----- 1971 January 1, 1970, Undistributed Final through income distribution -Name of puide .&nuary 2, ---1971 January 2, 1971 of income Total Bobo, Virginia P. $ 10,443 $ 47.97 $ 56.08 $ 104.05 Brady, Marc 10,318 47.96 55.83 103.79 Brown, Mary Love 8,570 47.97 46.02 93.99 Curry, Erma 10,339 47.97 55.44 103.41 Daley, Mary D. 10,375 47.97 55.69 103.66 Dobbs, Catherine 10,304 47.96 55.32 103.28 Fenlon, Bette 10,440 47.97 56.08 104.05 Gee, Douglas, Jr. 10,345 47.97 55.58 103.55 Glover, Patrick, Sr. 10,028 47.97 53.78 101.75 Isenberg, Ray C. 10,392 47.97 55.83 103.80 Kimbrough, Calvin 10,442 47.97 56.08 104.05 Kirby, Floyd E. (Captain, calendar year 1971) 10,503 48.47 56.33 104.80 McCormick, Robert E. (Captain, calendar year 1970) 10,284 47.97 55.18 103.15 Milner, Kathleen C. 10,431 47.97 55.95 103.92 Nottingham, Thomas L. 10,451 47.97 56.08 104.05 Poulos, George P. 10,459 47.96 56.08 104.04 Rogers, Ann 10,443 47.96 56.08 104.04 Rolston, Jared L. (Captain, calendar year 1970) 10,485 47.96 56.33 104.29 Rutledge, Ferrell B. 10,374 47.96 55.69 103.65 Schamp, Arlene PI. 10,437 47.96 56.08 104.04 Seeley, Eloise 8. 10,443 47.96 56.08 104.04 Showalter, Kathryn iO,442 47.96 56.08 104.04 Woods, Jeanette 10,441 47.96 56.08 104.04 Dunphy, Donna ---L--4 929 --- -- Total Q%lL8 $1,103.71 = ___- = $1x&z-273.77 $2,377.48 Tp 12 SCHEDULE 5 UNITED STATES CAPITOL GUIDE FORCE STATEMENT OF LIQUIDATION OF ASSETS AND LIABILITIES JANUARY 3, 1971, TO MARCH 4, 1971 ASSETS AT JANUARY 3, 1971: Cash $8,278 Accounts receivable 494 Total $8,772 PAYMENT OF LIABILITIES AND DISTRIBUTION OF INCOME: Federal income taxes withheld $2,418 District of Columbia income taxes with- held 119 Prepaid tickets redeemed 3,857 Distribution to guides: Undistributed income $1,104 Final distribution of income 1,274 Total 2,378 Less Federal and District of Colum- bia income taxes withheld 303 2,075 Federal and District of Columbia income taxes withheld 2 U.S. GAO. Oash.. D.C. 13
Audit of United States Capitol Guide Force, January 1, 1970, Through January 2, 1971, and Liquidation of Its Assets and Liabilities, January 3 Through March 4, 1971
Published by the Government Accountability Office on 1971-07-02.
Below is a raw (and likely hideous) rendition of the original report. (PDF)