Audit Process

What is an Audit?

Audits are an integral part of the District of Columbia’s system of “checks and balances,” providing objective, independent reviews of agency stewardship and fostering accountability to the residents of the District.  ODCA audits are guided by Generally Accepted Government Auditing Standards established by the Comptroller General of the United States.  These standards provide a framework for conducting quality audits with competence, integrity, objectivity, and independence.

Performance audits represent the vast majority of the work conducted by ODCA. Performance Audits are comprehensive, detailed reviews that assess an agency or program’s effectiveness, economy, efficiency, internal control, and/or compliance.

The Audit Process:

The decision to initiate an audit is determined by a combination of factors, including legislative requirements, the program or agency’s risk for fraud, waste and abuse, and requests from residents and members of the Council of the District of Columbia.

ODCA audits have four interrelated phases. It is our goal to keep the audited agency apprised of the status of the audit during each phase through meetings, informal discussions and briefings. The audit team will also advise the agency of critical issues that may require immediate resolution.

An audit can be a disruptive and a time consuming process for agencies and their staff. We make a concerted effort to reduce disruption to agency operations and minimize the additional burden on agency staff during our audit process.

Review the ODCA audit process here.