This is the accessible text file for the semiannual report issued by the Library of Congress Office of the Inspector General (OIG) September 2021. This semiannual report celebrates Broadway, theater arts, and the representative holdings that are found within the Library of Congress collections. Broadway productions shut down in the spring of 2020 as COVID-19 numbers in New York City rose, and health and safety restrictions were put in place. A year and a half after Broadway went dark, the Great White Way reopened with a lineup of shows in September of this year. The Library is the preeminent repository of musical theater related collections in the world. Beyond the vast collections of published scores and librettos, the Music Division has long collected the manuscripts and personal papers of many of the genre's greatest creative minds. The Library�s Jonathan Larson Collection, is a highlight in its collections. Larson went through many drafts when composing what became the hit musical RENT. The Larson collection holds more than 20 pages of lyric sketches for RENT�s powerful anthem, Seasons of Love. The sketches above show Jonathan Larson�s math equations to determine there are 525,600 minutes in a year, including seasons, months, days, meals, hours, and down to 31,536,000 seconds. Office of the Inspector General Semiannual Report to Congress September 2021 September 30, 2021 Message from the Inspector General In August 2021, Library of Congress Inspector General Kurt Hyde retired after seven years of dedicated service in this position. During his time as Inspector General, Mr. Hyde provided exceptional leadership and contributed to many notable improvements in Library processes through the audits and investigations he led. We congratulate Mr. Hyde on his outstanding career and wish him well during his retirement. Upon Mr. Hyde�s departure, Dr. Hayden temporarily appointed me as the Acting Inspector General. I am happy to work at this extraordinary organization in this exciting time of modernization and digitization. Although the world continues to deal with the challenges and devastation brought on by the COVID-19 pandemic, we have witnessed tremendous progress and resilience since our last Semiannual Report to Congress. Vaccinations and other preventive measures have resulted in the slow reopening of many businesses and services. To celebrate the reopening of one of the country�s most iconic cultural experiences, we have dedicated this Semiannual Report to the Broadway artifacts in the Library�s impressive collections. The Library showed its own resilience this semiannual period as it prepared for an eventual reopening, documented the pandemic�s impact, and expanded digital access. The effort to reopen took a major step in early June when researchers stepped foot into four Library reading rooms for the first time since the start of the pandemic. Library staff have been documenting the pandemic�s impact on everyday life, as demonstrated by an acquisition of testimonials from frontline health professionals. Library staff have also embarked on a number of initiatives to expand digital access, such as through the redesign of the Asian Reading Room�s webpages to facilitate online exploration. The Library also reached a major milestone in August with the opening of storage Module 6 in Fort Meade, Maryland. The module, which is double the size of the earlier modules, will allow the Library to close its Landover annex facility this fall, a long-planned goal. We have also been busy. During this semiannual period, we issued reports on a wide range of topics, including the National Library Service for the Blind and Print Disabled�s information technology modernization activities, the Library�s grant operations, the Office of the Chief Information Officer�s data center transformation project, and the results of the Library's FY 2020 financial statements audit. The Library implemented 25 of our recommendations from prior semiannual periods. Eight of the recommendations are not identified here because they were in reports that were not released publicly. Kimberly Byrd Acting Inspector General Profiles Library of Congress The Library is the research and information arm of the United States� national legis�lature and the world�s largest knowledge reserve. The Library�s mission is to engage, inspire, and inform Congress and the American people with a universal and enduring source of knowledge and creativity. This mission is accomplished through the work of approximately 3,200 permanent employees. Founded in 1800, the Library is also the nation�s first federal cultural institution, holding more than 171 million physical items on approximately 838 miles of bookshelves. These items include books and other print materials, recordings, photographs, maps, sheet music, and manuscripts. The Library occupies three buildings on Capitol Hill and Taylor Street Annex in Washington, DC, and the Packard Campus of the National Audio-Visual Conservation Center in Culpeper, Virginia. In addition, the Library operates six overseas offices and stores collections material in purpose-built facilities in Maryland. footnote 1. The Library has six primary components: Office of the Librarian Chief Operating Officer Service Unit Office of the Chief Information Officer Library Collections and Services Group, which manages three traditional library operations: Law Library Library Services National Library Service for the Blind and Print Disabled U.S. Copyright Office Congressional Research Service The Office of the Librarian provides leadership and executive management to the Library, overseeing the implementation of the Library�s mission. It includes the Principal Deputy Librarian, the Office of Communications and External Relations, and the Office of the Chief of Staff. The Office of the Chief of Staff includes two centers that focus on user engagement and fostering access to the Library�s collections for research, teaching, and visitor education: the Center for Exhibits and Interpretation and the Center for Learning, Literacy, and Engagement. The Chief Operating Officer Service Unit manages and administers the Library�s non-information technology (IT) infrastructure functions and daily operations�including oversight of the Human Capital Directorate, the Financial Services Directorate, the Contracts and Grants Directorate, the Integrated Support Services Directorate, the Security and Emergency Preparedness Directorate, and Library Enterprises that operate on a cost recovery basis. The Office of the Chief Information Officer (OCIO) has agency-wide responsibility over all aspects of managing Library digital strategy and IT strategies and resources. This includes development and implementation of the Library of Congress IT strategic plan, guiding Library leadership on digital futures, advising on the technology market, and serving as a solution broker for the agency. It also includes assessing, designing, developing, maintaining, standardizing, optimizing, and protecting the Library�s IT resources. IT resources include all Library budgetary, personnel, equipment, and facilities resources and services that are primarily used for the management, operation, acquisition, disposition and transformation or other activity related to the lifecycle of IT. The Library�s digital collections content is managed by the appropriate service unit with statutory or curatorial responsibilities for a given collection. The Library Collections and Services Group (LCSG) oversees units responsible for acquiring, stewarding, describing, and serving Library collections and manages fellowships and internships. The LCSG includes: the Law Library, which assists Congress and the legislative process by providing comprehensive research on foreign, comparative, international, and U.S. law and other legal reference services; Library Services, which performs the traditional functions of a national library, such as acquisitions, cataloging, preservation, and reference services for both digital and conventional collections and operates the National Audio-Visual Conservation Center and the American Folklife Center, among other programs; the National Library Service for the Blind and Print Disabled, which is a national program that circulates books and magazines in braille and audio formats to people with temporary or permanent low vision, blindness, or a physical disability that prevents them from reading or holding the printed page; and the John W. Kluge Center, which brings together the world's best thinkers to contribute to the conversation about the challenges facing democracies in the 21st century through residential fellowships, lectures, and other research opportunities. The U.S. Copyright Office (USCO) administers the nation�s copyright laws for the advancement of the public good, offers services and support to authors and users of creative works, and provides expert impartial assistance to Congress, the courts, and Executive Branch agencies on questions of copyright law and policy. The Congressional Research Service supports the legislative process by providing, exclusively to Congress, objective, confidential, and nonpartisan assessments of public policy issues and legislative options for addressing those issues. Office of the Inspector General The Library�s Office of the Inspector General (OIG) was established in 1988 as a non-statutory office deriving its authority from the Librarian of Congress. OIG became statutory with the passage of the Library of Congress Inspector General Act of 2005 (2 U.S.C. 185), with a mandate to independently: conduct and supervise audits and investigations of fraud, waste, and abuse relating to the Library; lead, coordinate, and recommend policies to promote economy, efficiency, and effectiveness; and keep the Librarian of Congress and the Congress fully and currently informed about problems and deficiencies relating to the administration and operations of the Library. At the end of 2019, the Library of Congress Inspector General Act was amended for the first time since its enactment, giving the office increased parity with Executive Branch IGs, statutory law enforcement authority, and defined independence with respect to budget and hiring. Through the Council of Inspectors General on Integrity and Efficiency (CIGIE), we are part of a community of Inspectors General, who collectively oversee operations with the Executive and Legislative Branches. In the years to come, we look forward to continuing our efforts to provide independent and effective oversight, such as through our Semiannual Reports to Congress as required by the Inspector General Act. Every six months we provide Congress with this report detailing our independent oversight of the Library. The semiannual report presents information on: the Library�s top management challenges; significant audits, investigations, and other activities of the OIG; OIG�s review of legislation and regulations affecting the Library; and Library decisions on OIG recommendations and the status of implementation, along with any resulting monetary benefits. The Audits Division conducts in-depth reviews that address the efficiency, effective�ness, and economy of the Library�s programs, activities, and functions; provides information to responsible parties to improve public accountability; facilitates oversight and decision-making; and initiates corrective action as needed. The Audits Division also contracts with an independent public accounting firm that examines whether financial statements fairly present financial positions, results of operations, and budgetary resources. The firm also assesses whether the Library and other entities have adequate financial reporting internal control systems that comply with applicable laws and regulations. OIG reports are available at www.loc.gov/about/oig. The Investigations Division addresses alleged or suspected wrongdoing by agency employees, contractors, or others responsible for handling federal resources. Violations of Library regulations or fraud committed against the Library can result in administrative sanctions and criminal or civil prosecution. Contact information for the OIG Hotline is located on the inside back cover of this report. Top Management Challenges OIG highlights certain top management challenges for each semiannual report. This report highlights Financial Management and Reporting. The Library has five other top management challenges: Strategic Planning and Performance Management. Many of the Library�s management challenges over the years have flowed from a historic lack of proper strategic planning and performance management. Digital Strategic Planning and Execution. A more strategic approach to digital services and collections is necessary because of the pace of digital innovation and the need for the Library to act on many fronts to execute a timely and cost-effective digital transformation. Collection Services Workflow. The Library needs to broaden its capability to perform end-to-end monitoring of its collections services workflow in order to better manage its arrearage and number of items collected and stored. Library Services' collections storage activities is part of a supply chain of processes that include selection, digitization, preservation, and storage services, among other processes. U.S. Copyright Office's Modernization Program. In fiscal year (FY) 2018, OCIO and USCO initiated a joint effort to develop a future-state version of USCO's IT system as part of USCO's larger modernization program. The program poses a top management challenge because of the complexity, magnitude, and importance of the program to fulfilling USCO's mission. IT Modernization. The key to the Library successfully developing a modern IT environment is OCIO using a strategic approach to improve its IT governance; establishing accountability for IT investments; implementing well-designed, secure, and business-driven networks and computing facilities; and employing IT best practices. Financial Management and Reporting For the past twenty-five years, the Library has received unmodified (clean) opinions on its annual financial statements audits. However, in September 2018, we identified financial management and reporting as one of the Library�s top management challenges because there had been a deterioration in the Library�s ability to process, record, and manage its reporting of financial data over FYs 2015�2017. In particular, the inde�pendent public accounting firm conducting the FY 2017 audit identified a material weakness and significant deficiencies in internal control over financial reporting. footnote 2 A material weakness raises particular concern because it indicates there is a reasonable possibility of a material misstatement in the Library�s financial statements. The firm determined that the Library had inefficient and complex reporting processes that resulted in the untimely issuance of financial statements. footnote 3 Delayed financial statements could cause errors to go unnoticed by management. Ongoing problems in this area jeopardize the Library�s long history of unmodified audit opinions. Agency management must have an effective system of internal control over financial reporting to accurately and reliably report on the Library�s financial transactions and position, to make well-informed financial decisions, and to demonstrate accountability to Congress and the American taxpayer. Effective internal control over financial reporting includes a combination of preventive and detective controls. Preventive controls have the objective of preventing errors or fraud that could result in a misstatement of the financial statements. Detective controls have the objective of detecting errors or fraud that have already occurred and could result in a misstatement of the financial statements. Table 1 provides a historical perspective of the Library�s financial statements audit results from FYs 2015�2020. The independent public accounting firm identified improvements in the FY 2018 and 2019 financial statements audits after we identified financial management and reporting as one of the Library�s top management challenges. However, the results of the most recently completed FY 2020 financial statements audit once again identified a material weakness in internal control over financial reporting. footnote 4 Table 1: Summary of Financial Statements Audit Results FYs 2015�2020 FY 2015 Material Weakness 0. Significant Deficiency 0. Non-compliance with Laws and Regulations 0. Management Letter Comments 2. Total Deficiencies 2. FY 2016 Material Weakness 0. Significant Deficiency 4. Non-compliance with Laws and Regulations 0. Management Letter Comments 6. Total Deficiencies 10. FY 2017 Material Weakness 1. Significant Deficiency 3. Non-compliance with Laws and Regulations 1. Management Letter Comments 7. Total Deficiencies 12. FY 2018 Material Weakness 0. Significant Deficiency 1. Non-compliance with Laws and Regulations 0. Management Letter Comments 14. Total Deficiencies 15. FY 2019 Material Weakness 0. Significant Deficiency 1. Non-compliance with Laws and Regulations 0. Management Letter Comments 12. Total Deficiencies 13. FY 2020 Material Weakness 1. Significant Deficiency 0. Non-compliance with Laws and Regulations 0. Management Letter Comments 5. Total Deficiencies 6. The Library Needs to Improve Its Corrective Actions to Produce Reliable, Useful, and Timely Financial Information for Decision Makers We were encouraged when the Library developed a corrective action plan to address the FY 2017 audit�s material weakness and significant deficiencies in internal control over financial reporting. However, the independent public accounting firm conducting the FY 2020 financial statements audit identified a material weakness in internal control over financial reporting again. The firm determined that four of the six recommenda�tions made to address the FY 2017 audit�s material weakness remained unimplemented. They also made five additional recommendations in this area. The FY 2017 and 2020 audits both identified significant delays in the financial statements closing process and weaknesses in accounting for non-Treasury investments. The delays and weaknesses were attributable to a lack of documented procedures, making it difficult for Library staff to understand how to process certain complex transactions. Having a material weakness in the same area within just a few years underscores the need for the Financial Services Directorate (FSD) to take urgent action to make continued improve�ments, such as enhancing staff training and establishing a reasonable timeline for the preparation and issuance of annual financial statements and related notes. In June 2021, the Principal Deputy Librarian took the positive step of appointing an Acting Comptroller to assist FSD and the Chief Financial Officer (CFO) with overcoming the delays and weaknesses. Completion of the annual financial statements audit report has been delayed every year over the past five years when compared to the mid-November deadline required of Executive Branch agencies under the CFO Act of 1990, Pub. L. 101-576, which the Library is exempt from as a Legislative Branch agency. As shown in Table 2, the delays at times have been excessive, such as the 13-month delay for the FY 2019 audit report. Overall, also as shown in Table 2, the Library has needed on average approximately nine additional months to complete its FYs 2016�2020 financial statements audit reports beyond the mid-November deadline. Table 2: Summary of Audit Report and Issuance Dates FY 2016. FY End Date 9/30/2016. CFO Act Report Date 11/15/2016. Library Financial Statement Issuance Date 4/25/2017. footnote 5. Months After CFO Act Date 5. FY 2017. FY End Date 9/30/2017. CFO Act Report Date 11/15/2017. Library Financial Statement Issuance Date 9/27/2018. footnote 5. Months After CFO Act Date 10. FY 2018. FY End Date 9/30/2018. CFO Act Report Date 11/15/2018. Library Financial Statement Issuance Date 9/23/2019. Months After CFO Act Date 10. FY 2019. FY End Date 9/30/2019. CFO Act Report Date 11/15/2019. Library Financial Statement Issuance Date 12/17/2020. Months After CFO Act Date 13. FY 2020. FY End Date 9/30/2020. CFO Act Report Date 11/15/2020. Library Financial Statement Issuance Date 7/30/2021. Months After CFO Act Date 8. Months After CFO Act Date Average is 9.2 As part of the FY 2021 financial statements audit, a newly hired independent public accounting firm will again assess internal controls over financial reporting and progress made in relation to the nine prior year recommendations. We noted that one of the nine recommendations made by the prior independent public accounting firm related to the material weakness in the FY 2020 audit report was for FSD to complete its annual financial statements and related notes essentially in-line with the mid-November deadline. FSD plans to evaluate its current practices and make improvements this year in an attempt to shorten the fiscal year-end closing procedures. OIG Reports Continue to Highlight the Importance of Stronger Overall Financial Management The benefits of stronger financial management and reporting does not stop with more accurate and timely financial statements. According to CIGIE, agencies� ability to track and report financial data has not kept pace with agency needs as government programs and operations have grown in complexity. footnote 6 The financial management challenge includes challenges related to a broad range of functions, from program planning, budgeting, and execution to accounting, audit, and evaluation. Weaknesses in any of these functional areas limit an agency�s ability to ensure that taxpayer funds and agency revenues are being used efficiently and effectively and constitute a significant risk to federal programs and operations. Since January 2020, we have made eight non-financial statement recommendations involving cost accounting and other financial-related issues. In addition, one of the two open recommendations made by the Government Accountability Office (GAO) in a 2015 audit report related to implementing the Library�s policy on cost estimates. footnote 7 During this semiannual period specifically, we issued three reports with recommendations to strengthen the Library's financial management and reporting. In May 2021, we reported that FSD was not tracking all project costs related to the data center transformation effort in a central, complete budget or cost account. There was also insufficient detail and guidance on the type of costs to collect. We also found that OCIO had not used cost baselining and cost accounts to facilitate tracking changes to project costs. As a result, Library executives could not effectively monitor the project costs. footnote 8 In June 2021, we reported the Library would benefit from a more integrated budget and resource allocation process in order to meet its enterprise-wide goals. Specifically, we recommended the Library incorporate risk considerations into its budgeting and resource allocation approach. footnote 9 In September 2021, we reported that the National Library Service for the Blind and Print Disabled (NLS) lacked policies and consistent processes for tracking actual costs for several key IT modernization projects. We recommended that FSD, in consultation with OCIO, continue efforts to align actual cost tracking practices with the GAO�s Cost Estimating and Assessment Guide. footnote 10. In the interim, we recommended that FSD implement cost accounting procedures to close the gap while the ideal solution was designed. This could include issuing policies and procedures on cost identification and collection/recording, as well as using manual solutions and templates. footnote 11 In its FY 2022 Congressional Budget Justification, the Library requested initial funding of $2.726 million to allow the Library to establish the staff expertise and processes necessary to optimize cost management practices and lay the foundation necessary for the implementation of more advanced planning capabilities and technology. We view this as a positive step to make needed improvements with cost management. Additionally, in this reporting period, we issued a new multi-year contract to KPMG LLP, to audit the Library�s financial statements starting with FY 2021. Our future work will continue to report and offer recommendations for the Library to strengthen its financial management and reporting process. Audits, Evaluations, and Reviews National Library Service for the Blind and Print Disabled�s Information Technology Modernization Evaluation Report Number 2020-IT-105 September 2021 OIG contracted with Kearney and Company, P.C. (Kearney) to evaluate the NLS IT modernization initiative. The objective was to determine whether NLS�s modernization projects were executed on schedule, within budget, and in accordance with technical requirements and best practices. Kearney concluded that the NLS IT modernization projects it reviewed were not ex�ecuted on schedule or within budget but were in accordance with technical requirements. Kearney also found that projects were not executed in accordance with key best practices for cost estimating and project scheduling and made 15 recommendations to assist the Library with project management. Library management agreed with all recommendations. The Library plans to continue coordinating with OCIO and FSD to mature its cost estimating and project scheduling methodologies. Results of the Library of Congress� FY 2020 Financial Statements Audit Report Number 2020-FN-101 July 2021 OIG contracted with Kearney to audit the Library�s financial statements for FY 2020. For the twenty-fifth consecutive year, the Library received an unmodified (clean) opinion on its financial statements. In the auditor�s opinion, the financial statements were fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. The auditor also found no instances of noncompliance with laws and regulations or other matters that were required to be reported in accordance with U.S. generally accepted government auditing standards. However, the auditor�s consideration of internal controls over financial reporting resulted in a material weakness concerning the Library�s complex and untimely financial reporting process resulting in accounting errors. Since September 2018, OIG has identified financial management and reporting as a top management challenge, discussed in more detail above and on pages 5�10. Enterprise Risk Management Audit Report Number 2020-PA-104 June 2021 OIG contracted with Cotton and Company LLP (Cotton) to conduct a performance audit of the Library�s Enterprise Risk Management (ERM) program. The objective was to determine the adequacy of the Library�s ERM policies and procedures includ�ing compliance with those procedures. Since ERM is a future state for the Library, Cotton evaluated what the Library is doing to build towards an ERM program. Cotton found that the Library and the Strategic Planning and Performance Management Office (SPPM) have made strides in building a program that focuses on the integration of risk management and internal control activities. However, the Library must address several challenges before it can mature and reach its ERM goals. Library management agreed with all 12 of Cotton's recommendations, including developing an enterprise risk appetite statement as guidance for service units. The Library also agreed to establishing an executive-level oversight group and designating a Chief Risk Officer to lead ERM efforts�both of which were formally established by the Librarian in September 2021. Results of the Library of Congress� FY 2020 Fiduciary Fund Financial Statements Audit Report Number 2020-FN-103 May 2021 OIG contracted with Cotton to audit the Library's fiduciary fund financial statements as of and for the fiscal years ending September 30, 2020, and 2019, and to provide a report on internal control over financial reporting and compliance with laws and other matters. Cotton reported that the financial statements were fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles; there were no material or significant weaknesses in internal controls over financial reporting; and there was no reportable noncompliance with provisions of laws tested or other matters. Audit of the Library�s Grant Operations, Policies, and Procedures Report Number 2020-PA-103 May 2021 OIG contracted with Cotton to conduct a performance audit of the Library�s grant program. The objectives were to evaluate 1. the adequacy of the Library�s grants op�erations policies and procedures, 2. the Contracts and Grants Directorate (CGD) and the Program Office�s compliance with those procedures, and 3. the grantees' compliance with those procedures. Cotton found that CGD could improve its procedures for reviewing, awarding, and monitoring grants and made seven recommendations for corrective action. Although CGD had policies and procedures for grants and cooperative agreements, it lacked the details needed to perform more effective financial monitoring of grantees. In addition, although CGD reviews grantees' Federal Financial Reports and budget summary reports, it does not obtain job cost and expenditure reports or review grantee audit reports to provide more thorough reviews of post award expenditures. Cotton also found further enhancements to existing procedures were needed for pre�award reviews of grantee proposed costs. Lastly, Cotton found and recommended improvements on grants with multiple extensions of periods of performance and those that did not follow proper award and closeout procedures. Library management agreed with all recommendations and plans to review and update existing grant policies and procedures where applicable. Data Center Transformation Project Evaluation Report Report Number 2019-IT-103 May 2021 OIG engaged an independent contractor to evaluate OCIO's technical planning and overall execution of the Hosting Facilities Challenge project, more commonly referred to as the Data Center Transformation (DCT) project. The DCT project involved migrating critical systems out of the Library�s outdated primary computing facility, which is classified as a Tier one facility, into more secure Tier two and Tier three facilities and or cloud services. To accomplish the project, Congress provided the Library a total of $57.7 million from FY 2017�2020. The Library has made strides in its project development, investment, implementation, and management practices in recent years. Specifically, OCIO is better aligning its operations with project management best practices. While we applaud this progress, the evaluation concluded that further improvement was needed. Most notably, the evalua�tion found that because OCIO used unconventional planning and investment processes, the Library purchased more equipment and services than required. Additionally, the Library expended all of the funds Congress provided for DCT; however, the project is not complete. As such, the Library must fund additional DCT efforts with its annual Operations and Maintenance budgets. The evaluation also concluded that the Library�s lack of a comprehensive plan prevented OCIO from employing a well-designed IT infrastructure modernization initiative. Additionally, the absence of a comprehensive plan encumbered the Library�s execu�tive management in assessing whether its IT modernization effort was on schedule and within budget. Library management agreed with all 34 of our audit report�s recommendations. We are not providing specific information about the findings because of the sensitive nature of the information contained in the report. The report was not issued for public release. Other Audits Division Activities Results of the Open World Leadership Center FY 2020 Financial Statements Audit Report Number 2020-FN-104 April 2021 The Open World Leadership Center (Open World) hosts emerging political and civic leaders from post-Soviet countries through its congressionally-sponsored exchange program. Librarian Carla Hayden sits on Open World�s Board of Trustees. Through an interagency agreement, OIG supported the effort of Open World by providing oversight of the contract with the independent public accounting firm, Kearney, to audit Open World�s financial statements for FY 2020. The auditor found that the financial statements were fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. The auditor also examined internal controls over financial reporting and did not identify any reportable conditions. The auditor also found no instances of noncompliance with laws and regulations or other matters that were required to be reported in accordance with U.S. generally accepted government auditing standards. Office of Personnel Management OIG Conducted an Inspection and Evaluation Peer Review of the Library of Congress OIG In July 2021, the Office of Personnel Management (OPM) OIG completed a peer review to assess the extent to which we met seven required standards established by CIGIE for inspections and evaluations. The assessment included a review of our internal policies and procedures. It also included a review of selected inspection and evaluation reports to determine whether the reports complied with the covered standards and our internal policies and procedures. OPM OIG determined that our policies and proce�dures generally met the standards. They also determined that both of the reports they selected for review generally met the standards and complied with our internal policies and procedures. OPM OIG did not make any recommendations for improvement. Table 3: Review of Legislation No legislation was reviewed. Review of Legislation and Regulations Table 4: Review of Library of Congress Regulations (LCRs) and Directives (LCDs) LCR 2-110, Collection Development. OIG offered no comments. LCR 5-130, Information Technology Investment Governance and Management. OIG offered comments related the cost and schedule estimates, reporting, and the clarity of terms. LCD 5-130.1, Information Technology Investment Governance and Management. OIG offered comments related the cost and schedule estimates, reporting, and the clarity of terms. LCD 5-720.1, Workstation Computer Deployment. OIG offered comments to address the definitions and clarity of terms. LCD 9-160.1, Audit Follow-up. OIG offered comments and edits related to the status of and process for recommendations, ensuring certain terms were defined and/or used consistent with other internal regulations, and the process to be used for and definition of corrective action plan Significant Management Decisions with which OIG Disagrees In the March 2021 semiannual report, we reported Library management�s disagreement with five recommendations from our IT Modernization Evaluation Report (2019-IT�104, February 2021). The objective of the evaluation was to review the OCIO plan for the Library�s IT modernization efforts and determine whether the Library�s IT modernization plans provided a logical and measurable methodology to ensure its progress towards a modern IT infrastructure. The Library stated that it would not implement the following recommendations: 1. Develop an IT Implementation Plan to facilitate the implementation of the IT Modernization effort and report outcomes, status, and budget to Library management; 2. Implement specific guidelines all IT projects must follow to meet the Project Management Institute�s A Guide to the Project Management Body of Knowledge (PMBOK) and GAO standards such as developing a checklist containing guidelines; 3. Analyze and collectively manage the IT modernization projects with an integrated master schedule (IMS) consisting of all IT modernization project efforts; 4. Develop IT modernization goals and success criteria to align with the OCIO�s business goals and objectives; and 5. Track project cost variance in a manner that meets the OCIO�s business objectives. Shortly after issuance of the report, the Librarian appointed an audit resolution official to assess the areas of disagreement. During this semiannual period, the Library�s audit resolution official completed their assessment of the Library�s disagreements and proposed a Memorandum of Agreement in which the OCIO agreed to take corrective action to strengthen its project management and oversight of how OCIO plans, implements, and coordinates Library-wide core technology projects. The Library and OIG mutually agreed that the Library would develop the following artifacts: 1. Document that defines and clarifies IT terms to establish a consistent lexicon (projected completion: Q4 FY 2021); 2. Document that maps and communicates its current plan/document inventory and hierarchy, including the content and purpose of each (Q4 FY 2021); 3. Core Technology Implementation Plan and Core Technology IMS for the Library to communicate planned capabilities for the future and provide guidance for the collective projects that comprise the work (Q2 FY 2022 and early FY 2023, respectively); and 4. Project Management Office (PMO) Execution Roadmap to communicate the work necessary to ensure quality and compliance of execution of PMO guidelines (Q4 FY 2021). While OCIO develops these artifacts, we agreed not to issue duplicate findings and recommendations pertaining to OCIO planning, PMO guideline execution, and cost variance tracking. As of the end of this semiannual period, we were reviewing the PMO Execution Roadmap delivered to us to determine whether it appropriately communicates the work necessary to ensure quality and compliance of execution to PMO guidelines. If adequate, we will not issue new recommendations for activities within the scope of the PMO Execution Roadmap. We may still however, issue recommendations pertaining to project management responsibilities in service units. Investigations Division As shown in Table 5. footnote 12. during this reporting period our Investigations Division completed four investigative reports. We opened no investigations, closed six, and did not forward any investigations to Library management for administrative action. Nine complaints were opened and four closed. With regard to the OIG Hotline, we re�ceived 39 hotline communications, did not convert any hotlines to investigations, and referred 19 to management. Table 5: Investigative Data. footnote 12. Activity: Investigative Reports Issued (summarized in this report). footnote 13. Total: 4 Activity: Referrals to the Department of Justice. Total: 0 Activity: Referrals to State and Local Authorities. Total: 0 Activity: Indictments/Criminal Informations Resulting from Prior Referral to Prosecuting Authorities. Total: 0 Activity: Investigations Opened. Total: 0 Activity: Investigations Closed. Total: 6 Activity: Investigations Forwarded to Library Management for Administrative Action. Total: 0 Activity: Complaints Opened. Total: 9 Activity: Complaints Closed. Total: 4 Activity: Complaints Converted to Investigations. Total: 0 Activity: Hotline Communications Received. Total: 39 Activity: Hotline Communications Converted to Investigations. Total: 0 Activity: Hotline Referrals to Management. footnote 14. Total: 19 Other Investigations Division Activities Significant Investigations Employee Misconduct, Possession of Firearms and Dangerous Weapons in Federal Facilities As reported in a previous Semiannual Report, OIG received a hotline notification that a Library employee brought a firearm into the National Audio-Visual Conservation Center (Packard Campus) located in Culpeper, Virginia, and went undetected by the Library�s security contractor. OIG Agents reviewed security footage and related documents that revealed the employee entered/exited Packard Campus without incident. Agents interviewed key witnesses who related that they have no reason to believe that the employee is a threat to themselves or others. Agents also interviewed the employee in question who maintained that the firearm was brought on the campus accidentally without realizing the weapon was in their bag. The investigation was referred to the Department of Justice and subsequently declined for prosecution. An investigative report was issued and re�ferred to Library management for action. The employee entered into a Positive Action Contract (PAC) with the Library. Employee Misconduct, Misuse of Library Computer As reported in previous Semiannual Reports, pursuant to proactive efforts, OIG identified three Library employees who were possibly misusing their Library-issued computers. OIG conducted investigations into each and determined that the employees had used their computers to visit inappropriate Internet sites. The investigative reports were issued and referred to Library management for action: one employee received a counseling memorandum, and two entered into resolution agreements with the Library. Semiannual Law Enforcement Certification In accordance with the requirements of the Library of Congress Inspector General Act of 2005, as amended (2 U.S.C. section 185) the Inspector General hereby certifies that the Library of Congress OIG has adequate internal safeguards and management procedures that comply with CIGIE's standards. All supporting documentation is maintained in our office. Unimplemented Recommendations We obtained comments from Library management on the status of all open recommendations. OIG summarized the comments provided for recommendations made in our publicly released reports and provide them in tables 6A and 6B. The assertions made in the tables are the representations of Library management and not of the OIG. The status of recommendation updates have not been audited. OIG periodically performs follow-up audits, inspections and evaluations, and reviews to verify implementation of our recommendations. Table 6A: Significant Recommendations from Previous Semiannual Reports for which Corrective Action Has Not Been Completed Office of the Librarian / Office of the Chief Information Officer (OCIO) Subject: Maturity of System Development Life Cycle Processes Report Number: 2013-IT-105 Issue Date: February 2015 Office: OCIO Recommendation Number: 4 Summary of Recommendation and Action: Report summary: OIG evaluated the Library�s System Development Life Cycle (SDLC) methodology for acquiring, designing, implementing, and maintaining IT systems. Establish budget methodology to track project development costs and measure variances against approved costs�The Office of the Chief Information Officer (OCIO) and Financial Services Directorate (FSD) continue to work on the WebTA Project Tracking System (WebTA PTS). The WebTA PTS Pilot was successfully completed at the end of August 2021. In October 2021, the Library will launch the WebTA PTS that will allow Library employees to more easily track and report on hours spent working on specific projects. Training is scheduled beginning the last week of September 2021. The estimated date of completion is the fourth quarter of FY 2021. Subject: Design of Library-wide Internal Controls for Tracking IT Investments Report Number: 2014-IT-101 Issue Date: March 2015 Office: OCIO Recommendation Number: V.1.A Summary of Recommendation and Action: Report summary: OIG reviewed the Library's internal controls for tracking IT investments. Align current cost development processes for IT investments to coincide with requirements for Office of Management and Budget (OMB) reporting, such as the use of an earned value management system to track costs on high-risk projects, as discussed in Capital Programming Guide, V.3.0, Supplement to OMB Circular A-11: Planning, Budgeting, and Acquisition of Capital Assets. As noted above, the WebTA PTS Pilot was successfully completed at the end of August 2021 and the Library will launch the WebTA PTS in October 2021. Staff labor hours will be recorded against projects linked to the Major IT Investments published in the IT Finance Plan for FY 2023. There is no update at this time in the status of the continuing agency assessment as to whether an earned value management (EVM)/EVA threshold should be set. The estimated date of completion is the fourth quarter of FY 2022. Subject: Library Working through Agile Delivery Method Challenges for Copyright IT Modernization Project Report Number: 2018-IT-107 August 2019 Issue Date: August 2019 Office: OCIO Recommendation Number: 1 Summary of Recommendation and Action: Report summary: OIG reviewed the joint effort involving OCIO and the U.S. Copyright Office (USCO) to develop the future-state version of USCO�s Copyright Recordation system, which is part of the larger USCO IT modernization plan. Develop and implement guidance on tracking and resolving project health issues, on development projects that follow an agile, hybrid, or other similar methodology. In addition, OCIO should update its status dashboards to effectively convey project progress�FSD and OCIO continue to review and identify necessary actions to make advances in the Library's cost estimation foundation and capability, including supporting EVM. OCIO is currently working with industry experts in Agile EVM to determine the best approach to implement EVM at the Library. The Library has identified and is evaluating an EVM methodology that was previously used at an executive branch agency. The Library is updating the system development lifecycle (SDLC) with additional guidance for EVM, including the threshold when EVM will be applied. The estimated completion date is the fourth quarter of FY 2022. Subject: Library Working through Agile Delivery Method Challenges for Copyright IT Modernization Project Report Number: 2018-IT-107 August 2019 Issue Date: August 2019 Office: OCIO Recommendation Number: 2 Summary of Recommendation and Action: Ensure that all relevant stakeholders understand the development methodology used, implement a stakeholder engagement plan, assess the risks associated with the project before beginning the project, and document best practices for governance and status meetings, including best practices relating to the size and content of the meetings�The Library has reported that it completed the work necessary to close this recommendation. We are assessing this as part of a current audit. Subject: Library Working through Agile Delivery Method Challenges for Copyright IT Modernization Project Report Number: 2018-IT-107 August 2019 Issue Date: August 2019 Office: OCIO Recommendation Number: 7 Summary of Recommendation and Action: Clearly define the purpose of an MVP in the Library�s instance of agile development and develop a process for ensuring that the Library incorporates the agreed-upon definition into its SDLC processes. OCIO should coordinate with the Contracts and Grants Directorate (CGD) for issues related to contract management and with FSD for issues related to cost management. The Library should then codify the process in its policies�OCIO has updated the SDLC guidance on Agile to incorporate a clear definition of MVP and published this on the "Agile at the Library" portal page. The Agile Contracts Working Group (ACWG) continues to work on a draft of the LC Agile Contracting Guide, which includes guidance on how to address MVP within agile contracting. The guidance includes templates and examples to support the creation of standard contract language on the Library's Agile IT efforts. The estimated completion date is the second quarter of FY 2022. Subject: Library Working through Agile Delivery Method Challenges for Copyright IT Modernization Project Report Number: 2018-IT-107 August 2019 Issue Date: August 2019 Office: OCIO Recommendation Number: 8 Summary of Recommendation and Action: OCIO, in conjunction with the Office of General Counsel (OGC) and CGD, develop guidance to align key activities and responsibilities defined in application development contracts with Project Management Institute�s Agile Practice Guide, or develop risk mitigation strategies for instances in which the Library chooses to deviate from agile best practices. These key activities and responsibilities may include items such as maintenance of the product roadmap�The Agile Contracts Working Group (ACWG) is nearing completion of work on a draft of the LC Agile Contracting Guide, which includes guidance on how to develop agile software development contracts in accordance with both CGD and OGC guidelines. The guidance includes templates and examples to support the creation of standard contract language on the Library's Agile IT efforts. The estimated date of completion is the first quarter of FY 2022. Subject: Library Working through Agile Delivery Method Challenges for Copyright IT Modernization Project Report Number: 2018-IT-107 August 2019 Issue Date: August 2019 Office: OCIO Recommendation Number: 12 Summary of Recommendation and Action: Develop contingency plans for each of the risks identified in the risk register and obtain appropriate management approval for the plans�The Library has reported that it completed the work necessary to close this recommendation. We are assessing this as part of a current audit. Subject: Overseas Field Office Replacement System (OFORS) Report Number: 2018-PA-101b Issue Date: April 2020 Office: OCIO Recommendation Number: 1 Summary of Recommendation and Action: Report summary: OIG reported on OFORS, a $1.7 million custom-built, IT system originally scheduled for completion by September 2012 that was not partially installed until FY 2015. The Library, in coordination with OCIO and FSD, develop and implement policies and procedures that clearly establish service unit stakeholder accountability and define program/project and cost management responsibilities for the development and implementation of IT systems based on relevant best practices�As noted earlier, the WebTA PTS Pilot was successfully completed at the end of August 2021 and the Library will launch the WebTA PTS in October 2021. This will allow Library employees to more easily track and report on hours spent working on specific projects. The estimated date of completion is the fourth quarter of FY 2022. Subject: IT Modernization Evaluation Report Report Number: 2019-IT-104 Issue Date: February 2021 Office: OCIO Recommendation Number: 2.1 Summary of Recommendation and Action: Report summary: OIG reported on the Library�s IT modernization implementation plan. The OCIO should perform a gap analysis to determine the Project Management Body of Knowledge (PMBOK) and Government Accountability Office (GAO) cost and schedule assessment principles and practices the Library still needs to implement�OCIO is working on a business proposal to request contractor support to assess the current state of the Library's existing cost estimation and schedule assessment principles. OCIO will also leverage FSD's Cost Management Assessment report and continue working with them jointly to develop a roadmap for implementing applicable cost estimation practices. The estimated date of completion is the fourth quarter of FY 2022. Subject: IT Modernization Evaluation Report Report Number: 2019-IT-104 Issue Date: February 2021 Office: OCIO Recommendation Number: 2.3 Summary of Recommendation and Action: The OCIO should develop a monitoring and quality assurance process to ensure that each IT project complies with PMBOK and GAO cost and scheduling guidelines, as adopted by the Library�OCIO awarded a Project Management Office Operations Support contract in the fourth quarter of FY 2021 for contractor support to implement quality assurance processes to ensure compliance with PMBOK and GAO cost and scheduling guidelines, as adopted by the Library. The estimated date of completion is the second quarter of FY 2022. Subject: IT Modernization Evaluation Report Report Number: 2019-IT-104 Issue Date: February 2021 Office: OCIO Recommendation Number: 4.1 Summary of Recommendation and Action: OCIO should undertake a dedicated effort to develop tactical project schedule management processes that align with the best practices for project schedule management as outlined in the PMBOK Knowledge Area � Project Time Management, and the GAO Schedule Assessment Guide to determine if the IT modernization project schedules provided sufficient detail to accurately track and manage performance�In September 2021, OCIO submitted a PMO roadmap that lays out a plan to continuously improve its project management processes over the next five years. The PMO roadmap defines specific activities to address OIG and GAO recommendations across seven domains including cost management and schedule management. For example, according to the Library�s roadmap, by Q4 FY 2022, project scheduling best practices are expected to be utilized organization-wide that align with GAO Schedule Assessment guidelines. However, OCIO�s initial submittal of a PMO Tactical Schedule Management Checklist does not currently demonstrate sufficient detail on a schedule management process and needs continued refinement. OCIO is expected to provide quarterly updates to OIG on progress made executing the activities in its PMO Roadmap, including on the OIG and GAO cost and schedule management recommendations. Office of the Librarian / Chief Operating Officer (COO) Subject: Comprehensive Redesign Needed of Gift Shop Financial Management and Accounting Report Number: 2017-PA-102 Issue Date: April 20119 Office: COO Recommendation Number: 1 Summary of Recommendation and Action: Report summary: OIG audited the internal controls of the Library's Gift Shop. The Gift Shop should comprehensively review and redesign the financial and accounting processes and systems. It should implement a financial reporting system for Gift Shop operations that includes an automated trial balance based on double entry accounting, and one that produces a full complement of financial statements (i.e., balance sheet, profit and loss (P&L) statement, and cash flow statement) that is compliant with generally accepted accounting principles on a monthly, quarterly, and annual basis�Business Enterprises (BE) is in the process of implementing enhancements to the existing Enterprise Resource Planning (ERP) system to enable integration with Library financial systems and allow creation of financial statements. As of September 2021, BE has developed a timeline and implementation plan as well as redesigned business processes to support new capabilities. The estimated date of completion is the fourth quarter of FY 2023. Subject: FEDLINK Hotline Complaint Regarding the Timeliness of Processing Customer Orders Report Number: 2018-SP-104 Issue Date: May 2019 Office: COO Recommendation Number: 1 Summary of Recommendation and Action: Report summary: OIG evaluated a hotline complaint regarding the Federal Library and Information Network (FEDLINK) and two of its customers. FEDLINK serves federal libraries and information centers as a purchasing, training, and resource-sharing consortium. FEDLINK should create a formal process for tracking, reviewing, and resolving issues from customers and vendors. Implementing a formal process for centrally documenting customer issues could benefit FEDLINK, as it would allow FEDLINK to quickly identify and resolve systemic issues, thereby improving the services that FEDLINK provides to its customers. Implementing a formal process for tracking customer service issues related to contracts would also assist in ensuring that FEDLINK sufficiently documents issues to enable it to resolve the issues regardless of possible employee turnover. A formalized process would also assist in ensuring that all customer issues received are available to the FEDLINK personnel assigned to the relevant contract, regardless of the process by which the issue was submitted�The Chief Operating Office/Library Enterprises issued a solicitation for a customer experience assessment, identification, and analysis of CRM (Customer Relationship Management) software tools. The contract is now pending award in CGD. The contract's requirements include the ability to track current and past interactions; manage customer service requests; and allow multilevel searching by customer, issue, purchase, and contract offerings. The estimated date of completion is the fourth quarter of FY 2022. Subject: Library Continues to Face Challenges Ensuring Effective Financial Management and Reporting Report Number: 2019-SP-101 Issue Date: May 2020 Office: COO Recommendation Number: 1 Summary of Recommendation and Action: Report summary: OIG evaluated progress made by the Library in addressing the material weakness, significant deficiencies, and noncompliance with laws and regulations reported by the independent public accountants during their FY 2017 Library financial statements audit. FSD should develop an integrated master schedule for identified control deficiencies relating to financial management and reporting that presents all key activities to mitigate, their appropriate timing, associated costs, milestones, and other resources�FSD has completed the development of an integrated master plan and schedule in FY 2021 that unifies information on all current and future initiatives with key objectives, dependencies, points of contact, major milestones, and decision points to provide FSD and Library leadership with a high-level overview of key activities. Through the maintenance of the integrated master schedule, FSD will continue to manage its work and disclose project efforts and progress in accordance with best practices as identified by GAO. The estimated date of completion is the fourth quarter of FY 2021. Subject: Library Continues to Face Challenges Ensuring Effective Financial Management and Reporting Report Number: 2019-SP-101 Issue Date: May 2020 Office: COO Recommendation Number: 2 Summary of Recommendation and Action: FSD take a greater leadership role with implementing Technology Business Management (TBM). In order to do so, FSD must take steps to equip itself with the required skills and resources it needs to improve and further develop TBM, such as hiring cost accountants�FSD has included the development of the TBM cost allocation model by IT tower within its initiative to implement an integrated program. The estimated date of completion is the fourth quarter of FY 2023. FSD has also initiated a funding request to hire additional staff with cost analysis skills by the third quarter of FY 2022. The new staff will assist FSD to document cost estimating/accounting maturity models, standards, and best practices, as well as establishing a Cost Management Center of Excellence with the responsibility of ensuring that all IT-related cost data is governed to adhere to quality standards that allow for accurate financial reporting and compliance. Subject: Library Continues to Face Challenges Ensuring Effective Financial Management and Reporting Report Number: 2019-SP-101 Issue Date: May 2020 Office: COO Recommendation Number: 3 Summary of Recommendation and Action: FSD work collaboratively with OCIO and the Human Capital Directorate (HCD) to implement a more robust solution to properly capture all internal labor costs attributed to IT capital investments for personnel involved with software development. As part of this effort, Library-wide guidance and procedures for capturing such internal labor-costs should be developed�FSD, in collaboration with OCIO and HCD, has developed and implemented a WebTA project tracking system that collects project-level labor accounting data for IT projects. The pilot was completed in the fourth quarter of FY 2021 and production will start in the first quarter of FY 2022 with an agency-wide system rollout. FSD, HCD and OCIO will support further enhancements to labor and related cost reporting and data-collection needs of the Library. The estimated date of completion is the first quarter of FY 2022. Library Services (LS) Subject: Library Services Needs to Strengthen Its Performance Measurement of the Collection Services Workflow Report Number: 2018-SP-101 Issue Date: August 2019 Office: LS Recommendation Number: 1 Summary of Recommendation and Action: Develop and implement performance measures for the collection services workflow that measure desired outcomes aligned with the first goal of the Library�s new strategic plan to expand user access and the goal�s first objective to increase the discoverability and availability of collection materials, including measures for analog and electronic collection materials of cycle time and the age of LS�s inventory of unprocessed materials�FY 2021 data on eSerials and eNewspapers digital acquisitions received via Copyright has been collected for the LC Annual Report (LS Directional Plan Action #1.2.1.2). This information is critical for LS to start to report on arrearage of digital material. LS will make its FY 2022 Directional Plan available to the OIG, thereby reporting on both carryover and new measures. The service unit will develop additional measures as progress on 2018-SP-101 recommendations 2 and 3 yield new opportunities and information. LS can report to the OIG on any new measures adopted at the start of each FY and expects to have the ability to report on all measure types called for in these recommendations by the end of FY 2023. The estimated date of completion is the fourth quarter of FY 2023. Subject: Library Services Needs to Strengthen Its Performance Measurement of the Collection Services Workflow Report Number: 2018-SP-101 Issue Date: August 2019 Office: LS Recommendation Number: 2 Summary of Recommendation and Action: Utilize baseline and trend data in measuring progress in fulfillment of the first goal of the Library�s new strategic plan to expand user access and the goal�s first objective to increase the discoverability and availability of collection materials�In the third quarter of FY 2021, LS-led working groups documented the counting strategies for unprocessed physical collection items in multiple formats. At that time LS/Associate Librarian for Library Services (ALLS) also began a 4-month inter-agency agreement with the Federal Research Division, to develop a series of Library standards for estimating the number of items of a known format per linear or cubic foot. The report gives useful information on some current practices (at the Library and elsewhere) and a high level plan to establish statistically valid measures at LC. In the coming years, LS will use this and historic arrearage data from the LC annual report to demonstrate reduction in its special formats and general collections arrearages. This work will be iterative and is dependent on interim and final results from 2018-SP-101 recommendation 3. The service unit will develop or discover additional baseline or trend data as progress on recommendation 3 yields new opportunities and information. The estimated date of completion is the fourth quarter of FY 2023. Subject: Library Services Needs to Strengthen Its Performance Measurement of the Collection Services Workflow Report Number: 2018-SP-101 Issue Date: August 2019 Office: LS Recommendation Number: 3 Summary of Recommendation and Action: Broaden LS's capability to perform end-to-end monitoring of its collection services activities, such as by mapping business processes that are key to meeting user needs, as part of an effort to identify, analyze, and respond to risks related to achieving the Library�s strategic goals and objectives. Mapping activities should include the use of IT systems and/or software programs�In FY 2021, LS completed three process mapping pilots to develop a consistent map structure and template. LS documented these pilots in a report and has been creating maps for additional processes throughout the year. We will continue to map processes in FY 2022. LS will begin implementing our proposed process monitoring method in FY 2022. The estimated date of completion is an, as of yet, unspecified quarter in FY 2022. Subject: Library Services Needs to Strengthen Its Performance Measurement of the Collection Services Workflow Report Number: 2018-SP-101 Issue Date: August 2019 Office: LS Recommendation Number: 5 Summary of Recommendation and Action: Create a complete and accurate inventory of unprocessed electronic collection materials�Framework documents developed by Collection Development Office/Digital Collections Management and Services Division (CDO/DCMS) have been approved by ALLS. In the coming year, ALLS/O, the Business Analysis Team and others will conduct a pilot for both special and general collections, and develop repeatable, auditable processes for accurate and sustained measurement. The estimated date of completion is an, as of yet, unspecified quarter in FY 2022. Subject: Library Services Needs to Strengthen Its Performance Measurement of the Collection Services Workflow Report Number: 2018-SP-101 Issue Date: August 2019 Office: LS Recommendation Number: 6 Summary of Recommendation and Action: Use complete and accurate data to establish an outcome-oriented target for reducing the size of its inventory of unprocessed analog collection materials (e.g., using a ratio of unprocessed analog materials to analog collection materials overall) and use the target to measure performance�In the third quarter of FY 2021, LS-led working groups documented the counting strategies for unprocessed physical collection items in multiple formats. At that time LS/ALLS also began a 4 month inter-agency agreement with the Federal Research Division, to develop a series of Library standards for estimating the number of items of a known format per linear or cubic foot. Documentation and piloting of methods of a "Count Day" are to be completed by the end of the first quarter of FY 2022, including a snapshot estimate of unprocessed materials across various physical formats. The estimated date of completion is the first quarter of FY 2022. Subject: Library Services Needs to Strengthen Its Performance Measurement of the Collection Services Workflow Report Number: 2018-SP-101 Issue Date: August 2019 Office: LS Recommendation Number: 7 Summary of Recommendation and Action: Use complete and accurate data to establish plans to set an outcome-oriented target for reducing the size of its inventory of unprocessed electronic collection materials (e.g., using a ratio of unprocessed electronic materials to electronic collection materials overall)�Once LS has created a complete, accurate, and maintainable inventory of unprocessed digital collection materials (as called for in recommendation #5 of this report), LS will use that data to establish plans to set an outcome-oriented target for reducing the size of that inventory of unprocessed digital collection materials. This effort will be helped by the reporting of eSerials and eNewspapers digital acquisitions received via USCO in the LC Annual Report, starting in FY 2021. Counting efforts will be expanded to all born digital formats in subsequent years. The estimated date of completion is an, as of yet, unspecified quarter in FY 2022. Subject: Library Services Needs to Strengthen Its Performance Measurement of the Collection Services Workflow Report Number: 2018-SP-101 Issue Date: August 2019 Office: LS Recommendation Number: 8 Summary of Recommendation and Action: Establish outcome-oriented measures focused on LS's performance related to meeting user needs associated with the collection services workflow� In development of FY 2022 performance goals, LS continued to implement an outcome oriented approach for performance measurement. LS will continue in FY 2022 to increase the percentage of outcome and customer-need performance measures (as compared to FY 2020 and FY 2021). LS will develop additional measures as progress on 2018-SP-101 recommendations 1, 2, and 3 yield new opportunities and information. The estimated date of completion is an, as of yet, unspecified quarter in FY 2023. Subject: Library Services Needs to Strengthen Its Performance Measurement of the Collection Services Workflow Report Number: 2018-SP-101 Issue Date: August 2019 Office: LS Recommendation Number: 9 Summary of Recommendation and Action: Adopt a cross-organizational approach to performance measurement related to the collection services workflow that facilitates collaboration across LS's organizational units�See the response provided above for 2018-SP-101, recommendation #8. The estimated date of completion is an, as of yet, unspecified quarter of FY 2023. Subject: Library Services Needs to Strengthen Its Performance Measurement of the Collection Services Workflow Report Number: 2018-SP-101 Issue Date: August 2019 Office: LS Recommendation Number: 10 Summary of Recommendation and Action: Track the allocation of resources associated with outcome-based performance measures for all stages of the collection services workflow for analog and electronic collection materials�No specific work done this quarter. LS will begin to track the allocation of resources associated with outcome-based performance measures for all stages of the collection services workflow for analog and electronic collection materials. This work will be iterative and is dependent on interim and final results from 2018-SP-101, recommendations 1, 2, 3, and 9. The service unit will develop additional measures as progress on recommendations 1, 2, and 3 yield new opportunities and information. The estimated date of completion is an, as of yet, unspecified quarter of FY 2023. Subject: Library Services Needs to Strengthen Its Performance Measurement of the Collection Services Workflow Report Number: 2018-SP-101 Issue Date: August 2019 Office: LS Recommendation Number: 11 Summary of Recommendation and Action: Establish capacity utilization performance measures that track the effectiveness of its collection services workflow�No specific work done this quarter. Work will be iterative and dependent on interim and final results from 2018-SP-101 recommendations 1, 2, 3, 9 and 10. The estimated date of completion is an, as of yet, unspecified quarter of FY 2023. Implemented and Closed Recommendations. footnote 15. Table 6B: Significant Recommendations from Previous Semiannual Reports for which were Implemented or Closed During This Period Office of the Librarian / Office of the Chief Information Officer (OCIO) Subject: Design of Library-wide Internal Controls for Tracking IT Investments Report Number: 2014-IT-101 Issue Date: March 2015 Office: OCIO Recommendation Number: V.1.B Summary of Recommendation and Action: Implementation of these practices may require procedural changes used by the service units for reporting expenditures and systemic modifications to the Library's Legislative Branch Financial Management System (LBFMS) and the Library of Congress Budget System (LCBS) that are used for tracking costs�OCIO has implemented better tracking of IT investments. OCIO and FSD continue to improve the tracking process and to mature the life cycle costs management capability. Subject: Design of Library-wide Internal Controls for Tracking IT Investments Report Number: 2014-IT-101 Issue Date: March 2015 Office: OCIO Recommendation Number: V.2.B Summary of Recommendation and Action: Implementation of these practices may require procedural changes used by the service units for reporting expenditures and systemic modifications to the Library's Legislative Branch Financial Management System (LBFMS) and the Library of Congress Budget System (LCBS) that are used for tracking costs�OCIO has implemented better tracking of IT investments. OCIO and FSD continue to improve the tracking process and to mature the life cycle costs management capability. Subject: Design of Library-wide Internal Controls for Tracking IT Investments Report Number: 2014-IT-101 Issue Date: March 2015 Office: OCIO Recommendation Number: V.2.C Summary of Recommendation and Action: Institute better tracking of IT investments through changes in LBFMS and LCBS�See the update for 2014-IT-101, recommendation V.1.B above. Subject: eDeposit and eCollections Strategy Report Number: 2014-PA-101 Issue Date: April 2015 Office: OCIO Recommendation Number: 2 Summary of Recommendation and Action: Report summary: OIG evaluated the Library�s efforts to ingest and make available for use electronic works (born-digital content). Recommendation: The Librarian should require the Architecture Review Board (ARB) to: ensure that the eCollections Strategy and related activities are sufficiently addressed in the Enterprise Architecture�s current or �as-is� environment, the target or �to-be� environment, and the roadmap leading from the as-is to the to-be environment; sufficiently address and reduce the risk of implementing duplicative, poorly integrated, and unnecessarily costly eCollection activities; and sufficiently address the need for �robust security� to prevent �loss, alteration, and unauthorized access� of eCollections items�Given the amount of time that has passed and changes that have occurred since we made this recommendation, OIG has decided to close the recommendation and possibly reexamine the issues that precipitated the recommendation at a later date. The Library reportedly addressed the recommendation in part. According to the OCIO, the Library replaced the ARB with the Technical Architecture Board, which has a similar, but refined scope of responsibility. Since the time of the audit, the Library has been maturing its information technology investment review processes to address gaps identified by the OIG with the goals of achieving high-level, management oversight of IT investments, coordinated strategic planning and business-related prioritization of IT investments, and compatibility with enterprise or technical architecture. Subject: Library Working through Agile Delivery Method Challenges for Copyright IT Modernization Project Report Number: 2018-IT-107 Issue Date: August 2019 Office: OCIO Recommendation Number: 3 Summary of Recommendation and Action: Work with and obtain concurrence from project owners and, where applicable, development governance boards regarding the format and content of program and project reports. Ensure that such content follows the guidelines published by PMI or other risk management standard-setting bodies�OIG closed the recommendation as implemented in August 2021 as part of the (2020-IT-101) USCO Modernization Performance Audit. Subject: Library Working through Agile Delivery Method Challenges for Copyright IT Modernization Project Report Number: 2018-IT-107 Issue Date: August 2019 Office: OCIO Recommendation Number: 4 Summary of Recommendation and Action: Develop and implement guidance (i.e., directives) for blending Systems Development Life Cycle (SDLC) approaches based on the characteristics of individual projects, and that such directives include obtaining the business owners' concurrence regarding the SDLC approach at the start of each project. OCIO should also obtain FSD's concurrence regarding the SDLC approach as it relates to cost management�OIG closed the recommendation as implemented in August 2021 as part of the (2020-IT-101) USCO Modernization Performance Audit. Subject: Library Working through Agile Delivery Method Challenges for Copyright IT Modernization Project Report Number: 2018-IT-107 Issue Date: August 2019 Office: OCIO Recommendation Number: 5 Summary of Recommendation and Action: Prepare a checklist of all required elements for starting a project before beginning system development for the project, including such items as obtaining approval of the SDLC methodology and completing an agile suitability scorecard, and then obtaining the CIO or Deputy CIO�s approval of the completed checklist before beginning the project�OIG closed the recommendation as implemented in August 2021 as part of the (2020-IT-101) USCO Modernization Performance Audit. Subject: Library Working through Agile Delivery Method Challenges for Copyright IT Modernization Project Report Number: 2018-IT-107 Issue Date: August 2019 Office: OCIO Recommendation Number: 6 Summary of Recommendation and Action: Map the current methodology used in developing the Recordation Modernization Initiative (RMI) Minimum Viable Product (MVP) to the methodology required in LCD 5-310.2, ensure that it identifies and implements appropriate risk mitigation steps for any substantive deviation from the required methodology, and obtain FSD and USCO concurrence with regard to the mapping and any mitigation steps�OIG closed the recommendation as implemented in August 2021 as part of the (2020-IT-101) USCO Modernization Performance Audit. Subject: Library Working through Agile Delivery Method Challenges for Copyright IT Modernization Project Report Number: 2018-IT-107 Issue Date: August 2019 Office: OCIO Recommendation Number: 9 Summary of Recommendation and Action: Update the Agile at the Library Confluence site and any other relevant guidance to be consistent with The Scrum Guide and Project Management Institute guidance�OIG closed the recommendation as implemented in August 2021 as part of the (2020-IT-101) USCO Modernization Performance Audit. Subject: Library Working through Agile Delivery Method Challenges for Copyright IT Modernization Project Report Number: 2018-IT-107 Issue Date: August 2019 Office: OCIO Recommendation Number: 10 Summary of Recommendation and Action: Develop a checklist and supervisory controls to ensure that it uses updated guidance from the Agile at the Library Confluence site and the appropriate implementation methodologies on development projects�OIG closed the recommendation as implemented in August 2021 as part of the (2020-IT-101) USCO Modernization Performance Audit. Subject: Library Working through Agile Delivery Method Challenges for Copyright IT Modernization Project Report Number: 2018-IT-107 Issue Date: August 2019 Office: OCIO Recommendation Number: 11 Summary of Recommendation and Action: Develop quality control mechanisms for ensuring that it updates templates for project management deliverables, such as the risk register, in a timely manner during ongoing projects, as well as for ensuring that project teams keep project management deliverables current throughout the project�OIG closed the recommendation as implemented in August 2021 as part of the (2020-IT-101) USCO Modernization Performance Audit. Subject: IT Modernization Evaluation Report Report Number: 2019-IT-104 Issue Date: February 2021 Office: OCIO Recommendation Number: 3.1 Summary of Recommendation and Action: The OCIO should develop a formal checklist that contains the GAO Cost Estimating Assessment Guide�s best practices for Project Managers to follow when developing, executing and maintaining project costs�In September 2021, OCIO submitted the PMO Tactical Cost Estimating Checklist to demonstrate that OCIO has developed a formal checklist that contains the GAO Cost Estimating Assessment Guide's best practices for project managers. Library Services (LS) Subject: eDeposit and eCollections Strategy Report Number: 2014-PA-101 Issue Date: April 2015 Office: LS Recommendation Number: 1 Summary of Recommendation and Action: To become more cost efficient and to ensure that eCollection activities are meeting the Library�s strategic business objectives, the Library needs an overarching, transformative eCollections Strategy for collecting electronic works that does the following: groups programs, projects, and other IT work together to facilitate effective portfolio management of activities related to collecting electronic works, including born-digital works; identifies the Library�s organizational priorities related to these programs and projects and other IT work, makes investment decisions, and allocates resources accordingly; and focuses on meeting common requirements that span across the Library�s service units�Given the amount of time that has passed and changes that have occurred since we made this recommendation, OIG has decided to close the recommendation and possibly reexamine the issues that precipitated the recommendation at a later date. The Library reportedly addressed the recommendation in part. According to LS, it implemented an eCollections strategy that groups together programs, projects, and other IT work associated with its eCollections activities to facilitate the work of the OCIO in managing the Digital Library IT Investment Portfolio. The Library formed an inter-unit eCollections Steering Group and implemented new organizational governance structures providing front-end direction and control of eCollections activities. These governance structures support a) the management of eCollections content, policies, and processes; and b) LS' IT investment planning, projects, and services, as well as strategic, risk, and long-term planning. Subject: eDeposit and eCollections Strategy Report Number: 2014-PA-101 Issue Date: April 2015 Office: LS Recommendation Number: 4 Summary of Recommendation and Action: The Librarian should take the following steps to implement better governance and accountability in order to ensure timely implementation of the Librarian�s vision to acquire digital works: create a mechanism for the Librarian and the Librarian's immediate leadership team to receive executive-level reports on a regular basis on eCollection activities, mandate their review, and take timely action as necessary to ensure that such activities stay in-line with the Librarian�s vision and with senior leadership�s cost, schedule, and performance expectations; provide greater clarity on the role of the Executive Committee (EC) in monitoring and overseeing cross-cutting IT programs; and ensure the EC�s consistent involvement, support, and oversight of the eDeposit Program and the eSerials Project�Given the amount of time that has passed and changes that have occurred since we made this recommendation, OIG has decided to close the recommendation and possibly reexamine the issues that precipitated the recommendation at a later date. The Library reportedly addressed the recommendation in part. According to LS, it regularly provides reports to the EC on eDeposit and eCollections Strategy; incorporates the Librarian's vision, the Library's Digital Collections Strategy, the Library's Strategic Plan and its Digital Strategy, as well as LS' Directional Plan, into its planning; and corresponds work to Library-specific goals and LS performance goals for accountability. Subject: eDeposit and eCollections Strategy Report Number: 2014-PA-101 Issue Date: April 2015 Office: LS Summary of Recommendation and Action: The Information Technology Steering Committee (ITSC) does not have the necessary data to align IT goals, objectives, and priorities with the strategic needs and plans of the Library. The Librarian should do the following to correct this: direct the Chief Financial Officer (CFO) to provide information on the full universe of IT investments budgeted in each fiscal year for eCollection activities to the ITSC on an ongoing basis, as well as provide actual year-to-year costs for budget versus actual comparisons; require ITSC to formulate approval and monitoring criteria that align with the Library�s organizational priorities as stated in an eCollections Strategy and associated enterprise architecture, as well as with common requirements spanning the Library�s service units for ingesting and protecting electronic works; and require the chair of the ITSC to report regularly to the Librarian, a designee, and/or the EC about ITSC decisions and oversight issues related to the schedule, cost, and performance of eCollection activities�Given the amount of time that has passed and changes that have occurred since we made this recommendation, OIG has decided to close the recommendation and possibly reexamine the issues that precipitated the recommendation at a later date. The Library reportedly addressed the recommendation in part. According to the Library, it established a new IT governance structure in 2019, along with its constituent boards, the Product Governance Board and Technology Strategy Board, which succeeded the ITSC. LS also reportedly developed and implemented an eCollections strategy and governance structure, which helped provide these new IT governance bodies with data to align information technology goals, objectives, and priorities with the strategic needs and plans of the Library. Subject: eDeposit and eCollections Strategy Report Number: 2014-PA-101 Issue Date: April 2015 Office: LS Recommendation Number: 6 Summary of Recommendation and Action: To improve the organizational and financial management of its eCollection activities, the Librarian needs to require that service units: adopt and implement Library-wide best practices for standardizing program and project management to increase the likelihood of delivering effective digital transformations on time and on budget; and collect, track, and use quantitative data demonstrating variances in project delivery and investment targets to inform management oversight and reporting, including budget, planning, and investment decision-making going forward. This information should be used as part of the Library�s performance management process�Given the amount of time that has passed and changes that have occurred since we made this recommendation, OIG has decided to close the recommendation and possibly reexamine the issues that precipitated the recommendation at a later date. The Library reportedly addressed the recommendation in part. According to the Library, Library-wide best practices for standardizing IT program/project management and tracking investment data were established through initiatives led by the OCIO. LS aligned its eCollections activities with these best practices by leveraging new organizational governance structures to support the Library�s standardized business proposal and project initiation processes. It also articulated an eCollections strategy that has informed the Library�s larger Digital Strategy and been incorporated into the Library�s performance management process in the form of directional plan goals reported to and monitored by the EC. Subject: eDeposit and eCollections Strategy Report Number: 2014-PA-101 Issue Date: April 2015 Office: LS Recommendation Number: 7 Summary of Recommendation and Action: For all IT investments, the Librarian should: 1) require service units and sponsors of significant IT investments (regardless of funding source) to complete a business case document that demonstrates how each IT project would meet organizational needs; outlines benefits, estimated costs, and risks, including the results of a cost-benefit analysis; and establishes a preliminary schedule for implementation; 2) require the business case document to be submitted to the ITSC for review during an early phase of product development and require the business case to be periodically reviewed and verified by ITSC with respect to the business need(s) being supported; 3) direct the CFO to develop the capability to fully project, capture, and track the actual costs of IT-related activities, including payroll costs; and 4) require the Strategic Planning Office or another unit to develop the capability for the Librarian and her immediate leadership team to monitor significant IT investments across the Library�s various planning, budgeting, program/project management, and financial accounting systems to reveal inefficiencies and ineffectiveness in order to address problems in a timely manner�Given the amount of time that has passed and changes that have occurred since we made this recommendation, OIG has decided to close the recommendation and possibly reexamine the issues that precipitated the recommendation at a later date. The Library addressed the recommendation in part. As of our last semiannual report, only item (3) remained outstanding. According to the Library, its revised IT governance structure provides for service unit business proposal submissions that identify requirements, costs, and risks, as well as executive level reviews and project monitoring. After completing the WebTA upgrade, the Library will implement a new module to track the payroll costs for IT projects. Subject: Overseas Field Office Replacement System (OFORS) Report Number: 2018-PA-101b Issue Date: April 2020 Office: LS Recommendation Number: 2 Summary of Recommendation and Action: Library Services perform a gap analysis to assess whether OFORS business requirements and baselined cost estimates are being met and, if not, what corrective action steps should be taken based on a cost-benefit analysis. If corrective action steps are needed, a comprehensive project plan should be developed to manage and eliminate identified gaps�The gap analysis is no longer needed. Unimplemented Financial Statements Recommendations The objective of the financial statements audit is to obtain reasonable assurance that the Library's financial statements are free of material misstatements. footnote 16. In the table below, we provide details on recommendations made by the auditor in publicly released reports and not management letter comments distributed internally to Library management. The auditor evaluates the implementation of recommendations during the Library's financial statements audit. Table 6C: FY 2020 Financial Statements Recommendations Made by the Independent Public Accountant Internal Control over Financial Reporting Reportable Findings Office of the Librarian / Chief Operating Officer / Financial Services Directorate Subject: Results of the Library of Congress� FY 2020 Financial Statements Audit Report Number: 2020-FN-101 Issue Date: July 2021 Recommendation Number: I.1 Summary of Recommendation and Action: Document all steps needed to report financial transactions in desk guides or procedures documents�During FY 2021, the Library awarded a contract to the Library Federal Research Division to create a handbook of all existing procedures to allow the Financial Reports Division (FRD) to assess the existing procedures, and develop the plans and associated documentation to support monthly, quarterly and annual closing. Another contract was awarded to document the General Ledger, Government-wide Treasury Account Symbol and Payroll processes. Documentation of current processes is scheduled for completion in the second quarter of FY 2022. Subject: Results of the Library of Congress� FY 2020 Financial Statements Audit Report Number: 2020-FN-101 Issue Date: July 2021 Recommendation Number: I.2 Summary of Recommendation and Action: Perform an assessment of who should be performing the processes and when they should be performed, such that procedures are pushed down to the lowest level feasible and done when appropriate to allow for a detailed review below the management level, where possible, and take any necessary action to ensure that staffing levels and skillsets are sufficient to perform the processes and procedures�The Library will assess tasks and determine which tasks should remain in FRD and which would be better processed by the financial staffs in other service units. Beginning in FY 2022, work will be allocated between FRD and service unit financial staff according to those best equipped to provide accurate and timely closing information. Subject: Results of the Library of Congress� FY 2020 Financial Statements Audit Report Number: 2020-FN-101 Issue Date: July 2021 Recommendation Number: I.3 Summary of Recommendation and Action: Develop and establish high-level analytical procedures at the supervisor and manager level, as well as ensure adequate resources are available at the supervisor and manager level and trained appropriately to execute analytical procedures and ensure the identification and correction of errors in financial reporting processes�In conjunction with related financial audit findings, the Library is piloting an audit collaboration tool to track audit findings and reviews on an ongoing basis and will establish review procedures. Subject: Results of the Library of Congress� FY 2020 Financial Statements Audit Report Number: 2020-FN-101 Issue Date: July 2021 Recommendation Number: I.4 SuSummary of Recommendation and Action: Establish and enforce a timeline to prepare and issue the annual financial statements and related notes within a reasonable period, such as two months after the close of the FY�The Library will evaluate and analyze current closing practices and establish a new FY closing process with an aim of closing no later than the first quarter of FY 2022. Subject: Results of the Library of Congress� FY 2020 Financial Statements Audit Report Number: 2020-FN-101 Issue Date: July 2021 Recommendation Number: I.5 Summary of Recommendation and Action: Continue to implement recommendations from the reporting process review to realign functions within the FSD and bring on the necessary staff with the knowledge and skillsets needed to complete the financial reporting task�The Library completed recruitment of new staff such as qualified accountants in FY 2021. The skill sets meet the gaps identified in the Library's FY 2019 assessment. Subject: Results of the Library of Congress� FY 2020 Financial Statements Audit Report Number: 2020-FN-101 Issue Date: July 2021 Recommendation Number: I.6 Summary of Recommendation and Action: Establish and document procedures to perform a quarterly reconciliation of non-Treasury investments, to include reconciling all general ledger accounts related to investments and realized and unrealized gains and losses�The Library has made several changes to posting models to align with the current manual process, but further work remains. A reconciliation was completed in FY 2019 and FY 2020, but it did not include the reconciliation of the unrealized and realized gain and loss accounts. Current efforts include documenting and analyzing current reconciliation processes to be able to develop and document new streamlined processes. Expected completion is by the second quarter of FY 2022. Subject: Results of the Library of Congress� FY 2020 Financial Statements Audit Report Number: 2020-FN-101 Issue Date: July 2021 Recommendation Number: I.7 Summary of Recommendation and Action: Train FSD accounting staff responsible for posting investment transactions to the financial management system on how to calculate gain and loss amounts so that they can ensure gains and losses are reported accurately and in compliance with GAAP�FSD evaluated the current posting models to determine changes needed to improve accuracy and provided a training session to review how gains and losses should be calculated and entered into the financial system. The Library will create a quick reference guide of general ledger posting entries that can be used by staff for the weekly investment postings by the second quarter of FY 2022. Subject: Results of the Library of Congress� FY 2020 Financial Statements Audit Report Number: 2020-FN-101 Issue Date: July 2021 Recommendation Number: I.8 Summary of Recommendation and Action: Update the posting models in LBFMS to ensure cash transfers are properly recorded and that expenses are not recorded until the expense is incurred�The Library continues to evaluate current processes for recording cash transfers and recognizing expenses for inter-and intra-agencies. This includes updates to the LBFMS production posting models to accurately record cash transfers and recognizing expenses as incurred. Target completion date is the fourth quarter of FY 2021. Subject: Results of the Library of Congress� FY 2020 Financial Statements Audit Report Number: 2020-FN-101 Issue Date: July 2021 Recommendation Number: I.9 Summary of Recommendation and Action: Ensure that the process to record capital expenditures, from the requisition through the life of the asset, is documented�The Library will establish its Internal Use Software (IUS) program to cover new and ongoing software development enhancements. Using a job cost methodology and establishing work in process accounts, the Library will track contractor, staff labor, and related expenses needed to capitalize IUS upon operation. This will be in test during the fourth quarter of FY 2021 and fully implemented in FY 2022. Reporting Requirements Table 7: Reporting Requirements under the Inspector General Act of 1978, as Amended, footnote 17, and the Library of Congress Inspector General Act of 2005, as Amended. IG Act Section: 4(a)(2). OIG Reporting Requirements: Review of legislation and regulations. Page Number: 18 IG Act Section: 5(a)(1). OIG Reporting Requirements: OIG Reporting Requirements: Significant problems, abuses, and deficiencies. Page Numbers: 11-22 IG Act Section: 5(a)(2). OIG Reporting Requirements: Recommendations for corrective action. Page Numbers: 23-31, 39-40 IG Act Section: 5(a)(3). OIG Reporting Requirements: Significant outstanding recommendations. Page Numbers: 23-31, 39-40 IG Act Section: 5(a)(4). OIG Reporting Requirements: Matters referred to prosecutive authorities. Page Number: 21 IG Act Section: 5(a)(5)/6(c)(2). OIG Reporting Requirements: Information or assistance unreasonably refused or not provided. Page Number: n/a IG Act Section: 5(a)(6). OIG Reporting Requirements: Listing of completed audit, inspection and evaluation, and investigative reports. Page Numbers: 11-22 IG Act Section: 5(a)(7). OIG Reporting Requirements: Summary of significant reports. Page Numbers: 11-22 IG Act Section: 5(a)(8). OIG Reporting Requirements: Statistical table pertaining to questioned costs for audits, inspections and evaluations, and investigations. Page Number: 42 IG Act Section: 5(a)(9). OIG Reporting Requirements: Statistical table pertaining to funds recommended to be put to better use for audits, inspections and evaluations, and investigations. Page Number: 42 IG Act Section: 5(a)(10). OIG Reporting Requirements: Prior OIG reports unresolved, uncommented upon, desired timetable for achieving a management decision. Page Number: n/a IG Act Section: 5(a)(11). OIG Reporting Requirements: Significant revised management decisions. Page Number: n/a IG Act Section: 5(a)(12). OIG Reporting Requirements: Management decision disagreements. Page Number: n/a IG Act Section: 5(a)(14). OIG Reporting Requirements: Information regarding peer reviews involving the OIG. Page Numbers: 17, 43 IG Act Section: 5(a)(15). OIG Reporting Requirements: List of any outstanding recommendations from any peer review conducted by another OIG. Page Number: n/a IG Act Section: 5(a)(16). OIG Reporting Requirements: List of any peer reviews conducted by the IG of another OIG during reporting period. Page Numbers: 17, 43 IG Act Section: 5(a)(17). OIG Reporting Requirements: Statistical tables pertaining to OIG investigations. Page Number: 21 IG Act Section: 5(a)(18). OIG Reporting Requirements: Description of the metrics for OIG investigative table. Page Number: 21 IG Act Section: 5(a)(19). OIG Reporting Requirements: Reports involving senior Government employees where allegations of misconduct were substantiated, including the facts and circumstances of the investigation and status and disposition of the matter. Page Number: n/a IG Act Section: 5(a)(20). OIG Reporting Requirements: Instance of whistle blower retaliation. Page Number: n/a IG Act Section: 5(a)(21). OIG Reporting Requirements: Attempted agency interference with OIG independence, including budget constraints designed to limit OIG capabilities; and incidents where agency has resisted, objected, or significantly delayed access to information. Page Number: n/a IG Act Section: 5(a)(22). OIG Reporting Requirements: Inspections, evaluations, audits, and investigations of senior Government employees undisclosed to the public. Page Number: n/a Library IG Act Section: (d)(3)(C)(i). OIG Reporting Requirements: Semiannual certification of law enforcement program. Page Number: 22 Table 8: Funds Questioned or Put to Better Use for This Period. footnote: 18. Reporting Area: Audits Number of Reports: 5 Number of Recommendations: 28 Questioned Costs: n/a Reporting Area: Inspections and Evaluations Number of Reports: 2 Number of Recommendations: 49 Questioned Costs: $2,007,391 Reporting Area: Investigations Number of Reports: 4 Number of Recommendations: n/a Questioned Costs: n/a Table 9: FY 2021 Audits with Recommendations for Better Use of Funds No management decision was made by the start of the period: Number of Audit Reports: n/a Total Funds Put to Better Use: n/a Issued during the period: Number of Audit Reports: n/a Total Funds Put to Better Use: n/a In need of management decision during the period: Number of Audit Reports: n/a Total Funds Put to Better Use: n/a Management decision made during the period: Value of recommendations agreed to by management: Number of Audit Reports: n/a Total Funds Put to Better Use: n/a Value of recommendations not agreed to by management: Number of Audit Reports: n/a Total Funds Put to Better Use: n/a No management decision made by the end of the period: Less than six months old: Number of Audit Reports: n/a Total Funds Put to Better Use: n/a More than six months old: Number of Audit Reports: n/a Total Funds Put to Better Use: n/a Table 10: FY 2021 Audits with Questioned Costs Reporting Period Number of Audit Reports Total Questioned Costs Unsupported Costs No management decision made by the start of the period: Number of Audit Reports: n/a Total Questioned Costs: n/a Unsupported Costs: n/a Issued during the period: Number of Audit Reports: n/a Total Questioned Costs: n/a Unsupported Costs: n/a In need of management decision during the period: Number of Audit Reports: n/a Total Questioned Costs: n/a Unsupported Costs: n/a Management decision made during the period: Value of recommendations agreed to by management: Number of Audit Reports: n/a Total Questioned Costs: n/a Unsupported Costs: n/a Value of recommendations not agreed to by management: Number of Audit Reports: n/a Total Questioned Costs: n/a Unsupported Costs: n/a No management decision made by the end of the period: Less than six months old: Number of Audit Reports: n/a Total Questioned Costs: n/a Unsupported Costs: n/a More than six months old: Number of Audit Reports: n/a Total Questioned Costs: n/a Unsupported Costs: n/a Peer Review Reporting OIG's Audits Division undergoes external peer reviews at least once every three years. OIG was most recently the subject of a CIGIE peer review for compliance with audit standards by the Architect of the Capitol (AOC) OIG for the period end�ing March 31, 2019. The AOC OIG concluded that OIG�s system of quality control was suitably designed and complied with to provide reasonable assurance of con�forming with applicable professional standards in all material respects. Accordingly, the AOC OIG provided a �pass� rating, and no recommendations were made; this is the highest available rating. There were no outstanding recommendations from a previous peer review. OIG completed its most recent audit peer review of the Federal Housing Finance Agency Audit Division OIG in September 2019 for the period ending March 31, 2019. OIG issued a �pass� rating, did not make any recommendations in the peer review, and does not have any outstanding recommendations from past peer reviews conducted of other audit organizations. OIG also undergoes external peer reviews at least once every three years for its in�spections and evaluations work. OIG was most recently the subject of a CIGIE peer review for compliance with inspection and evaluation standards by the OPM OIG for the period ending March 31, 2021. The OPM OIG concluded that OIG met the seven required standards. The assessment included a review of our internal policies and procedures and a review of selected inspection and evaluation reports. OPM determined that our policies and procedures generally met the standards. They also determined that both of the reports they selected for review generally met the stan�dards and complied with our internal policies and procedures. OPM did not make any recommendations for improvement. There were no outstanding recommenda�tions from the previous peer review. OIG completed its first CIGIE peer review for compliance with standards for in�spections and evaluations of the General Services Administration's Office of Inspections for the period ending June 30, 2020. We served in the lead role for the peer review, which was conducted in collaboration with the AOC OIG. We determined that the Office generally met the standards under review, and no recommendations were made. We do not have any outstanding recommendations from past peer reviews conducted of other organizations. Office of the Inspector General Organizational Chart Kimberly Byrd, Acting Inspector General Shaneka McCray, Administrative Officer Sheetal Gupta is on detail Deborah Lehrich, Counsel to the Inspector General Deborah Lehrich, Acting Deputy Inspector General Kimberly Byrd, Assistant Inspector General for Audits Sarah Sullivan, Management Analyst Stephen Gilbride, Director for IT Audits William Amos, IT Auditor Eric Mader, Audit Director Walter Obando, Acting Audit Auditor 2 vacant auditor positions Johnny Rivera, Assistant Inspector General for Investigations Justin Korber, Special Agent 1 vacant special agent position Office of the Inspector General Hotline Help Promote Integrity, Economy, and Efficiency Report Suspected Fraud, Waste, Abuse, or Mismanagement Complaints May Be Made Anonymously Office of the Inspector General Library of Congress 101 Independence Avenue, SE LM-630 Washington, DC 20540-1060 Find our hotline form at:https://www.loc.gov/about/office-of-the-inspector-general/contact-us/ Library of Congress Management Response: Library of Congress Memo Office of the Librarian Date: November 15, 2021 To: Kimberly Byrd, Acting Inspector General From: J. Mark Sweeney, Principal Deputy Librarian of Congress Subject: Management Response to September 2021 Semiannual Report Thank you for providing Library of Congress (Library) management with a draft of the Office of the Inspector General�s (OIG) September 2021 semiannual report. The Library has continued to serve Congress and the public through evolving responses to the pandemic. Over the last six months, the Library has welcomed back on-site more than 3,000 researchers and more than 30,000 visitors through appointment and timed-entry passes with modifications that protect the health and safety of staff and visitors. As we prepare for the final phases of reopening the Library�s buildings, we are exploring ways to carry forward lessons learned during the past year and half, such as the expanded accessibility and outreach opportunities provided by virtual meetings and events and the increasing significance of maintaining a reliable and secure technology infrastructure. Accordingly, the Library will continue to assess current practices, look for opportunities to expand the impact of information technology and other investments, and refine its methodologies for assessing risk, estimating costs, and monitoring of investments to maximize the returns on such investments and ensure collection and reporting of consistent and reliable data. The Library remains committed to transparent and accurate financial management. The Financial Services Directorate (FSD) persists with its plans to simplify and document processes, to fill vacancies and train staff in an effort to sustain expertise within FSD, to increase collaboration and integration of cross-organizational business processes and tools in order to develop enterprise wide planning and management solutions, and to validate budgetary estimates and expenditures that will maintain the integrity of the Library�s finances and facilitate tracking and monitoring of Library resources. With respect to the financial audit, we highlight that the Library is not subject to the Chief Financial Officer Act and associated statutory deadlines for its annual financial audit. To capitalize on this flexibility, the Library�s audit cycle historically has not begun until January. Although the time periods for completion of the Library�s annual financial audit may have exceeded those required for executive branch agencies, delays in the start date of the Library�s audit cycle in the past were intentional based on these statutory flexibilities. However, we also recognize the value in a timely and thorough audit that provides an opportunity to identify and correct issues before they compound in subsequent fiscal years; therefore, the Library continues to evaluate its practices and identify areas of improvement to resolve audit recommendations regarding the audit cycle. We appreciate the OIG�s collaboration on the many other audits and investigations conducted during this reporting period. Footnotes: 1. Additionally, the Library has materials stored, per interagency contracts, in Cabin Branch and Landover, Maryland, and Pittsfield, Massachusetts, as well as per contract in Fredericksburg, Virginia. The Library also has materials stored in its overseas offices. 2. 2017-FN-101, Results of the Library of Congress� FY 2017 Financial Statements Audit, August 2018. 3. 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 an 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 over financial reporting that is less severe than a material weakness yet important enough to merit attention by those charged with governance. 4. 2020-FN-101, Results of the Library of Congress� FY 2020 Financial Statements Audit, July 2021. 5. Official financial statements issuance date provided by FSD. 6. Top Management and Performance Challenges Facing Multiple Federal Agencies, CIGIE, February 2021. 7. GAO-15-315, Library of Congress: Strong Leadership Needed to Address Serious Information Technology Management Weaknesses, March 2015. 8. 2019-IT-103, Data Center Transformation Evaluation Report, May 2021. 9. 2020-PA-104, Enterprise Risk Management Audit, June 2021. 10. GAO-20-195G, Cost Estimating and Assessment Guide, March 2020. 11. 2020-IT-105, National Library for the Blind and Print Disabled�s Information Technology Modernization Evaluation, September 2021. 12. Data were compiled from a review of the Investigations Division's database and files. 13. Four reports were issued, none were forwarded to Library management. 14. This category includes referrals to OIG�s Audits Division, Library management, or entities outside the Library. 15. The status of recommendation updates are Library management's assertions and have not been audited. 16. OIG contracted with the independent certified public accounting firm Kearney, to complete the Library's FY 2020 financial statements audit. 17. Section 5 (except (a)(13)) of the Inspector General Act of 1978, as amended, 5 U.S.C. App, applies to the Library's OIG through the Library of Congress Inspector General Act of 2005, as amended, 2 U.S.C. 185. Section 5 states, Each Inspector General shall, not later than April 30 and October 31 of each year, prepare semiannual reports summarizing the activities of the Office during the immediately preceding six-month periods ending March 31 and September 30. 18. Funds that 1. are questioned by OIG of an alleged violation of a provision; costs not supported by adequate documentation (unsupported costs); or a finding that the expenditure of funds for the intended purpose is unnecessary or unreasonable; or 2. could be used more efficiently if management took actions to implement and complete the recommenda-tion. For example, recommendations that funds be put to better use could result in reductions in spending, deobligations of funds, or avoidance of unnecessary spending. Images featured in the report are part of the Library of Congress collections. Repositories included the General Collection, Geopgraphy and Map Division, Music Division, and Prints and Photographs Division. 1. Larson, Jonathan. Lyric sketches for Seasons of Love, with math calculations, Larson Papers. 2. Members of the national tour cast of Rent examine original items from the Library's Jonathan Larson Collection. Photo by Shawn Miller, Library of Congress. 3. Rent Playbill. Library of Congress Magazine, May/June 2018. 4. Jonathan Larson at the New York Theatre Workshop. Music Division. 5. Gindt, Dirk. Book cover from Transatlantic Translations and Transactions: Lars Schmidt and the Implementation of Postwar American Theatre in Europe, originally appeared in Theatre Journal 65:1 (2013), 19-37, Johns Hopkins University Press. Reprinted with permission. General Collections. 6. Best Costume Design. The Best Costume Design award dates back to 1947, the first year of the Tonys. For two years, in 1960 and 1961, this category was split into Best Costume Designer (Dramatic) and Best Costume Designer (Musical). It then reverted to a single category, only to be divided again in 2005. Past winners include Cecil Beaton, Florence Klotz, and William Ivey Long. Charlie Smalls�s jazzy, updated version of The Wizard of Oz won seven Tony Awards on Broadway in 1975, including Geoffrey Holder's Best Costume Design. 7. Tony Walton�s costume designs for actors Richard Pryor, Michael Jackson, and Diana Ross for the 1978 film version of The Wiz. Music Division. 8. A young Orson Welles began his theatrical career directing Shakespeare's Macbeth for the Federal Theatre Project (FTP). Welles cast African-American performers in all the roles, moved the play�s setting from Scotland to the Caribbean, and changed the witches to Haitian witch doctors. The FTP was one of five arts-related projects established during the first term of President Franklin D. Roosevelt to assist unemployed writers, actors, and artists during the Great Depression. 9. Costume Design from New York production of Macbeth Sketch #1 front. Finding Aid Box, 193-. 10. Photograph from New York production of Macbeth. Finding Aid Box, 193-. Music Division. 11. Lighting design. The Tonys first honored lighting design in 1970 when Jo Mielziner, won the award for Child's Play. Peggy Clark was one of the foremost lighting designers in the American theater. A pioneer in the creative theatre profession, Clark designed the lighting for more than 60 Broadway productions, including Wonderful Town, Bye Bye Birdie, and Auntie Mame. She became the first female president of United Scenic Artists, a union for designers, artists, and crafts people in decorative arts and entertainment. Her early designs and production notebooks show the remarkable technological transformation and professionalization of stage lighting that occurred throughout the 20th century. The Library acquired Clark's papers and theatrical designs in 1998. Images on this page highlight the musical, Wonderful Town. It tells the story of two sisters who aspire to be a writer and actress seeking success from their basement apartment in New York City's Greenwich Village. The production premiered at the Winter Garden Theatre in February 1953, where it ran for 559 performances and won six Tony Awards. 12. Portrait of Peggy Clark. Library of Congress Magazine, May/June 2018; 13. Rizzuto, Angelo, Matinee crowd on Broadway - shot from a bus, New York, 1953; 14. Fryer, Robert and George Abbott. Rosalind Russell in the new musical comedy Wonderful Town. New York, 1953: Artcraft Litho. & Ptg. Co.; 15. Stage images from the original production of Wonderful Town. Music Division and Prints and Photographs Division. 16. Peggy Clark created the above lighting plot for Wonderful Town. A lighting plot is like an architectural blueprint used by lighting designers to illustrate and communicate the lighting to the director. 17. Lighting plot for Wonderful Town by Peggy Clark. Library of Congress Magazine, May/June 2018. Music Division. 18. Best Musical. Though the Tony Awards were established in 1947, Best Musical did not come until two years later, when Kiss Me, Kate won. Since 1971, the award has gone to the producer, with the authors of the musical competing in Book of a Musical; Score. Some of the past winners include: South Pacific, Guys and Dolls, My Fair Lady, A Chorus Line, Sweeney Todd, Cats, Les Mis�rables, The Phantom of the Opera, Rent, The Lion King, The Producers, and Jersey Boys. Many consider the mid-twentieth century to be the golden age of American musical theater. One of the most well-known productions is My Fair Lady. The musical tells the story of a phonetics professor, Henry Higgins, who is so sure of his abilities that he takes it upon himself to transform a working-class Eliza Doolittle into one who can pose as a member of high society. The production opened at New York�s Mark Hellinger Theatre, equipped with one of the largest stages for musical theater in the city. 19. Schatz, Arthur. Night view of taxi cabs and people lined up in front of a theater on Broadway with marquee and signs advertising the musical My Fair Lady. New York, 1957; 20. Gilboe, Gerda, and Lars Schmidt. Theater poster showing Professor Henry Higgins and Eliza Doolittle as marionettes. Hirschfeld, Al. My Fair Lady, 1956. Artcraft Litho. & Ptg. Co.; 21. Smith, Oliver. Set design for My Fair Lady. Oliver Smith Collection. Used with permission: Works of Oliver Smith, Rosaria Sinisi. Music Division and Prints and Photographs Division. 22. Production stills from Stockholm production of My Fair Lady, 1959. Music Division. 23. Stage designer Oliver Smith recreated London in 1912 by using two massive revolving stages that allowed for rapid changes of scenery. Smith designed virtually all of the Lerner and Loewe musicals, including Paint Your Wagon, Brigadoon, Camelot, and Gigi. This version of the set was seen only at the world premiere, Shubert Theatre, New Haven, Connecticut, in February 1956. 24. Smith, Oliver. Set design of Covent Garden for My Fair Lady. Oliver Smith Collection. Used with permission. Works of Oliver Smith. Music Division. 25. Lerner, Alan Jay and Loewe, Frederick. The Rain in Spain, 1956; 26. Gilboe, Gerda and Schmidt, Lars. Letter from Gerda Gilboe to Lars Schmidt, undated; 27. Beaton, Cecil. Photostats and ink drawings of costume sketches with pinned fabric swatches. Costume Designs Ball, undated; 28. My Fair Lady Souvenir-Book. Lars Schmidt Papers. Music Division. 29. Best Choreography. Since Agnes de Mille (Brigadoon) and Michael Kidd (Finian's Rainbow) received Tonys for choreography in 1949, this award has honored outstanding dance on Broadway. Past winners include Michael Bennett, Bob Fosse, Jerome Robbins, and Susan Stroman. Crowds gathered outside the Erlanger Theatre in Philadelphia to see West Side Story, before it opened on Broadway at the Winter Garden Theatre in September 1957. The production ran for over 740 performances on Broadway before going on tour, then returned to Broadway in April 1960 for an additional 249 performances. 30. Outside Philadelphia�s Erlanger Theatre before the Broadway Opening, 1957. Leonard Bernstein Collection. Used with Permission. Music Division. 31. Based on Romeo and Juliet, West Side Story, with its sophisticated music, tragic story, and focus on social problems, marked a turning point in American musical theater, which usually dealt with lighter themes. The Sharks rehearse one of their numbers, probably for the �Dance at the Gym� sequence. Chita Rivera and Ken LeRoy, who played the original Anita and Bernardo, are in the foreground. 32. West Side Story. New York, 1958. Artcraft Litho. & Ptg. Co.; 33. Fehl, Fred. Chita Rivera and Ken Leroy in a scene from the stage production of the musical West Side Story. New York, 1957. Prints and Photographs Division. 34. Leonard Bernstein gave sketches and piano-vocal scores from West Side Story to the Library during the 1960s. In 1992 his children donated the remaining Bernstein papers, including Romeo and Juliet, the main characters of which became Tony and Maria in the final version. The annotations in the margins are in Bernstein�s hand. Throughout this volume of Romeo and Juliet, he made several notes for adapting Shakespeare�s play into a contemporary musical. At the top of the title page, he writes, �An out and out plea for racial tolerance,� and in the margin, �Should be prologue interrupted by street fight.� 35. Shakespeare, William. Romeo and Juliet. Boston: Ginn & Co., 1940. Leonard Bernstein Collection. Used with permission. Music Division. 36. Fusco, Paul. High school dance scene in the musical West Side Story, New York, 1958. Prints and Photographs Division. 37. Oliver Smith is one of the most highly regarded stage designers. His career spanned almost fifty years. In the sets for West Side Story, Smith drew upon local New York architecture and textures to create the urban settings for his award-winning sets. In the final version for The Rumble backdrop (left), his abstracted depiction of the underside of the Manhattan Bridge as seen from the Brooklyn side, juxtaposed with an ominous sky establishes the grim environment for the musical's famous scene. Choreographic notes by Jerome Robbins were found in Leonard Bernstein�s musical sketches for The Rumble sequence. Robbins�s notes include a hastily scribbled set design. 38. Smith, Oliver. West Side Story Set Designs, Leonard Bernstein Collection. Used with permission: Works of Oliver Smith, Rosaria Sinisi; 39. Jerome Robbins. Notes, 1957. Leonard Bernstein Collection. Used by permission: Robbins Rights Trust. Music Division. 40. A dreamlike scene from the Somewhere ballet where Tony and Maria imagine a world without prejudice or violence. Ballet slippers worn by Carol Lawrence (Maria) in the ballet sequence. 41. Fusco, Paul. Carol Lawrence performing dance number in the musical West Side Story, New York, 1958; 42. Bernstein, Leonard. Music Manuscript for Somewhere, ca. 1957. Leonard Bernstein Collection. Used with permission; 43. Ballet Slippers Worn by Carol Lawrence in the Somewhere ballet sequence. Leonard Bernstein Collection. Used with permission. Music Division and Prints and Photographs Division. 44. Al Hirschfeld and Broadway have been inseparable for 75 years, since he published his first theatrical caricature in 1926. Although he has drawn Liza Minnelli nearly twenty times, in this work he creates a timeless, riveting summation of her style, evoking the lively, colorful caricatures of jazz greats he created for Seventeen magazine in the 1940s. 45. Hirschfeld, Al. Liza Minnelli in Minnelli on Minnelli/Hirschfeld, 1999. Prints and Photographs Division. 46. Best Actress in a Musical. In 1956, Gwen Verdon won the Tony for her portrayal of Lola in Damn Yankees and Bob Fosse received a Tony for Best Choreography. Redhead was rewritten for Verdon, who took the lead on the condition that Fosse would be the choreographer as well as director, making it his debut as a director. Redhead opened on Broadway at the 46th Street Theatre (now the Richard Rodgers Theatre) in February 1959 and closed in March 1960, after 452 performances. 47. Poster for Redhead, Starring Gwen Verdon and Richard Kiley [shows Verdon as her character] Redhead/Morrow, 1959. New York: Artcraft Litho. & Ptg. Co.; 48. Gigli, Ormond. Gwen Verdon, ca. 1955; [top right]: Actors Jerry Ross, Gwen Verdon, Dick Adler and musical conductor Hal Hastings during recording session of the smash Broadway show, Damn Yankees, 1955; 49. Harrington, Phillip, Gwen Verdon, and Stephen Douglass in Damn Yankees, 1955. Music Division and Prints and Photographs Division. 50. This 1906 map, produced by the Merchants' Association of New York, shows hotels and theaters across Manhattan. Through both song and film, West 42nd Street and Broadway gained its notoriety as the heart of the theatre district, however several other streets also had a great concentration of theaters. Actually the theater district encompassed a larger area approximately from West 38th Street to West 52nd Street and between Eighth Avenue to the west and Seventh Avenue or Broadway to the east. 51. Merchants Association of New York. The Merchants' Association Hotel and Theater Map. New York, 1906. Geography and Map Division. 52. The Sanborn map collection consists of a uniform series of large-scale maps dating back to 1867 and depicting the commercial, industrial, and residential sections of 12,000 cities and towns in the United States, Canada, and Mexico. The maps were designed to assist fire insurance agents in determining the degree of hazard associated with a particular property and therefore show the size, shape, and construction of dwellings, commercial buildings, and factories as well as fire walls, locations of windows and doors, sprinkler systems, and types of roofs. The maps also indicate widths and names of streets, property boundaries, building use, and house and block numbers. The Library's holdings represent the largest collection produced by the Sanborn Map Company. All of the theaters within the main entertainment district are shown on this sheet in an olive color that symbolizes fire-proof construction. From a historical perspective, the fire insurance maps are notable for showing the configuration of seating and stage areas. The annotations about seating capacity provide insight into the magnitude of the economics of theater at that time: the 72 theaters for which figures are provided had a combined capacity of approximately 96,000 seats. 53. Sanborn Fire Insurance Maps from New York, Bronx, Manhattan, New York. Sanborn Map Company, Vol. 5, 1919. Geography and Map Division. 54. Best Original Score (Music and/or Lyrics) Written for the Theatre. Stephen Sondheim has won this award five times, more times than any other individual. In addition, the only year in which separate Tonys for music and lyrics were awarded, Sondheim won both (for Company, 1971). Past winners include Cole Porter, Kander & Ebb, Andrew Lloyd Webber, and Lin-Manuel Miranda. 55. Marcus, Joan. Lin-Manuel Miranda performs in Hamilton, the show he created. Library of Congress Magazine, May/June 2018. 56. The Glass Menagerie/Kene & Son. New York, 1965: Artcraft Litho. & Ptg. Co.; 57. A Raisin in the Sun. New York, 1959: Artcraft Litho. & Ptg. Co. 58. Fiddler on the roof/Morrow. Washington, DC, 1964; 59. Paint your wagon/Dick Dodge, Stroml Associates. New York, 1951: Artcraft Litho. & Ptg. Co.; 60. Auntie Mame/Morrow. New York, 1958: Artcraft Litho. & Ptg. Co. Prints and Photographs Division. 61. Advertisements like this one for a supplier of theatrical hairpieces are sources of exact knowledge of designs for the theater at particular times in history. This print attests to the variety of hairstyles advertised for the stage more than a century ago. 62. Graphic Company. Theatrical wigs, beards. M. Shindhelm, 100 Bowery, N.Y. / The Graphic Co. between 1870 and 1880. Music Division. 63. Interior of Hammerstein Theater. New York, ca. 1928; 64. Broadway north from 38th Street, New York City, showing Winter Garden [theatre], Maxine Elliott's, Casino, and Knickerbocker Theatres, ca. 1920; 65. Lerner, Bob. Image from LOOK - Job 68- titled Jimmy Durante, 1968; 66. Schatz, Arthur. Neon sign for Sardi's restaurant, 234 West 44th Street, New York City, 1957. Half of auditorium of the New Theater, New York City, ca. 1907. Prints and Photographs Division. 67. Interiors of New York City's Hammerstein Theater and the New Theater (top left and above). View of Broadway north from 38th Street�showing Winter Garden Theatre and Knickerbocker Theatre. 68. Sardi's restaurant became a Broadway institution central to the life of the theater for actors, agents, and critics. It was a pre- and post-theater hangout, as well as a location for opening night parties. In this Look Magazine photograph, Jimmy Durante sits at Sardi's in front of a wall of caricatures of Broadway celebrities.