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DC Auditor Reports

Reports on Budget, Revenue, and Spending, displayed by Fiscal Year.

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Fiscal Year 2025

Fiscal Year 2024

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September 18, 2024

Fiscal Year 2025 Budget Briefs

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Topics: Budget, Revenue, and Spending , Risk Management

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January 4, 2024

The District’s FY 2022 Annual Comprehensive Financial Report Mischaracterized the Relationship Between the District and the D.C. Housing Authority

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Topic: Budget, Revenue, and Spending

Fiscal Year 2023

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August 24, 2023

Controls Lacking in CARES Act/Coronavirus Relief Fund Spending

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Topics: Budget, Revenue, and Spending , COVID-19

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April 5, 2023

Auditor Certifies Revenue In Support of General Obligation Bonds and Obligation Refunding Bonds

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Topic: Budget, Revenue, and Spending

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January 4, 2023

Modeling the D.C. Economy, Revenues, and Debt Service Obligations

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Topic: Budget, Revenue, and Spending

Fiscal Year 2022

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August 17, 2022

Events DC Sufficiency Certification for Fiscal Year 2023

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Topics: Budget, Revenue, and Spending , Entertainment and Sports , Revenue or Reserve Certification

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May 31, 2022

Auditor Certifies Revenue in Support of $300 Million in General Obligation Debt

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Topics: Budget, Revenue, and Spending , Revenue or Reserve Certification

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March 23, 2022

Modeling the D.C. Economy, Revenues, and Debt Service Obligations

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Topics: Budget, Revenue, and Spending , Revenue or Reserve Certification

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January 18, 2022

Eliot-Hine Middle School Modernization Construction Closeout Report

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Topics: Budget, Revenue, and Spending , Education , Infrastructure and Capital Improvements , First Source

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December 16, 2021

Advisory Neighborhood Commission Security Fund Annual Financial Report for Fiscal Year 2021

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Topics: Budget, Revenue, and Spending , Advisory Neighborhood Commission

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December 3, 2021

A Summary of Findings and Recommendations for Oversight of the Office of the Chief Financial Officer

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Topic: Budget, Revenue, and Spending

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December 2, 2021

Auditor Certifies Revenue in Support of Two General Obligation Bond Issuances

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Topics: Budget, Revenue, and Spending , Revenue or Reserve Certification

Fiscal Year 2021

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July 15, 2021

Sufficiency Certification for the Washington Convention and Sports Authority (Trading As Events DC) Projected Revenues and Excess Reserve to Meet Projected Operating and Debt Service Expenditures and Reserve Requirements for Fiscal Year 2022

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Topics: Budget, Revenue, and Spending , Revenue or Reserve Certification

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April 30, 2021

April 2021 Revised Baseline Estimates of D.C. Government Revenues

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Topic: Budget, Revenue, and Spending

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March 10, 2021

Measuring What Matters: More and Better Data Needed to Improve D.C. Public Schools

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Topics: Budget, Revenue, and Spending , Education

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February 24, 2021

Revised Baseline Estimates of D.C. Government Revenues

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Topics: Budget, Revenue, and Spending , Revenue or Reserve Certification

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December 7, 2020

D.C. Lacked Unified System to Track, Reduce Settlements & Judgments

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Topics: Budget, Revenue, and Spending , Information Technology and Security , Risk Management

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November 5, 2020

Revised Baseline Estimates of D.C. Government Revenues

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Topics: Budget, Revenue, and Spending , Revenue or Reserve Certification

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October 19, 2020

Improvements to School Modernization Contract Administration Could Save District Money

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Topics: Budget, Revenue, and Spending , Education , Employment and Labor , Infrastructure and Capital Improvements , Risk Management , First Source

Fiscal Year 2020

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September 28, 2020

Sufficiency Certification for the Washington Convention and Sports Authority (Trading as Events DC) Projected Revenues and Excess Reserve to Meet Projected Operating and Debt Service Expenditures and Reserve Requirements for Fiscal Year 2021

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Topics: Budget, Revenue, and Spending , Revenue or Reserve Certification

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June 30, 2020

RPTAC Should Continue Work to Protect Against Conflicts & Improve Transparency, Timeliness, & Data Quality

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Topic: Budget, Revenue, and Spending

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May 8, 2020

COVID-19 Federal Funding Streams Available to the District of Columbia

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Topics: Budget, Revenue, and Spending , Health , COVID-19

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April 9, 2020

Auditor Certifies Revenues for Issuance of Income Tax Secured Revenue Bonds

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Topics: Budget, Revenue, and Spending , Revenue or Reserve Certification

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December 19, 2019

Auditor Certifies Revenues for Issuance of Income Tax Secured Revenue Bonds

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Topic: Budget, Revenue, and Spending

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December 9, 2019

Advisory Neighborhood Commission Security Fund Annual Financial Report for Fiscal Year 2019

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Topics: Budget, Revenue, and Spending , Advisory Neighborhood Commission

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November 13, 2019

Modeling the D.C. Economy, Revenues, and Debt Service Obligations

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Topic: Budget, Revenue, and Spending

Fiscal Year 2019

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August 2, 2019

Sufficiency Certification for the Washington Convention and Sports Authority (Trading as Events DC) Projected Revenues and Excess Reserve to Meet Projected Operating and Debt Service Expenditures and Reserve Requirements for Fiscal Year 2020

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Topics: Budget, Revenue, and Spending , Revenue or Reserve Certification

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May 29, 2019

Certification of Fiscal Year 2019 Total Local Source, General Fund Revenue Estimate (Net of Dedicated Taxes) in Support of General Obligation Commercial Paper Bond Anticipation Notes, (Series 2019)

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Topics: Budget, Revenue, and Spending , Revenue or Reserve Certification

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May 1, 2019

Certification of Fiscal Year 2019 Total Local Source, General Fund Revenue Estimate (Net of Dedicated Taxes) in Support of the District’s Issuance of Income Tax Secured Revenue Bond Anticipation Notes, (Series 2019A)

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Topic: Budget, Revenue, and Spending

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March 27, 2019

Certification of Fiscal Year 2019 Total Local Source General Fund Revenue Estimate (Net of Dedicated Taxes) in Support of the District’s Issuance of General Obligation Bonds (Series 2019A)

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Topic: Budget, Revenue, and Spending

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February 13, 2019

Management Alert: District Government Not in Compliance with Statutory Performance Budget Requirement

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Topic: Budget, Revenue, and Spending

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January 8, 2019

The Case for District-Wide Internal Control Standards

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Topics: Budget, Revenue, and Spending , Business Regulation and Consumer Protection , Performance Measurement

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December 20, 2018

Accuracy and Consistency Needed in Travel Advances and Reconciliations

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Topic: Budget, Revenue, and Spending

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December 12, 2018

Advisory Neighborhood Commission Security Fund Annual Financial Report for Fiscal Year 2018

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Topics: Budget, Revenue, and Spending , Advisory Neighborhood Commission

Fiscal Year 2018

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July 31, 2018

Certification of Fiscal Year 2018 Total Local Source General Fund Revenue Estimate (Net of Dedicated Taxes) in Support of the District’s Issuance of General Obligation Commercial Paper Bond Anticipation Notes (Series 2018A)

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Topic: Budget, Revenue, and Spending

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April 6, 2018

Certification of Fiscal Year 2018 Total Local Source General Fund Revenue Estimate (Net of Dedicated Taxes) in Support of the District’s Issuance of General Obligation Bonds (Series 2017B and 2017D), General Obligation Refunding Bonds (2017C) and General Obligation Bond Anticipation Notes (Series 2017)

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Topic: Budget, Revenue, and Spending

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December 28, 2017

Advisory Neighborhood Commission Security Fund Annual Financial Report for Fiscal Year 2017

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Topic: Budget, Revenue, and Spending

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November 2, 2017

Audit of the Public Vehicles For-Hire Consumer Service Fund

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Topics: Budget, Revenue, and Spending , Business Regulation and Consumer Protection , Transportation

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October 30, 2017

Budgeting and Staffing at Eight DCPS Elementary Schools

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Topics: Budget, Revenue, and Spending , Education

Fiscal Year 2017

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February 9, 2017

Planning, Buying, and Implementing New Information Technology: A Case Study of the D.C. Business Center

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Topics: Budget, Revenue, and Spending , Procurement , Information Technology and Security

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January 25, 2017

Changes Proposed to the Affordable Care Act and Medicaid Could Cost the District $1 Billion or More Each Year

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Topics: Budget, Revenue, and Spending , Health

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January 11, 2017

D.C. Spent $41 Million in Emergency Contingency Funds Responding to Winter Storm Jonas, and Could Have Saved Money through Negotiation and Improved Management of Retainer Contracts

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Topics: Budget, Revenue, and Spending , Public Works and Utilities , Procurement

Fiscal Year 2016

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July 13, 2016

The District May Have Forfeited Nearly $500,000 Through Changes to the Contract for the H.D. Cooke Elementary School Modernization Completed in 2010

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Topics: Budget, Revenue, and Spending , Infrastructure and Capital Improvements

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June 30, 2016

The District of Columbia Housing Production Trust Fund: Revenues and Expenditures and 5-City Comparison

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Topic: Budget, Revenue, and Spending

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June 20, 2016

Review of Sustainable Energy and Energy Assistance Trust Funds

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Topics: Budget, Revenue, and Spending , Environment

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March 17, 2016

DYRS Can Strengthen the Management of DC YouthLink, Community-Based Residential Facilities, and Performance Reporting

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Topics: Budget, Revenue, and Spending , Public Safety and Law Enforcement

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March 9, 2016

The District’s Management Contract with The Community Partnership for the Prevention of Homelessness was not Properly Managed in Fiscal Year 2014 to Ensure Performance Consistent with Contract Terms

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Topics: Budget, Revenue, and Spending , Procurement

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March 4, 2016

RPTAC Has Improved the Appeal Assessment Process

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Topics: Budget, Revenue, and Spending , Housing

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February 3, 2016

Potentially Wasteful Pool Maintenance Contracts Need Review, Oversight

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Topics: Budget, Revenue, and Spending , Public Works and Utilities , Procurement

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December 30, 2015

Events DC Performance Evaluation

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Topics: Budget, Revenue, and Spending , Economic Development

Fiscal Year 2015

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March 17, 2015

Oversight Improvements Must Continue to Ensure Accountability in Use of Public Funds by D.C. Public Charter Schools

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Topics: Budget, Revenue, and Spending , Education

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July 1, 2015

Audits of Public School Construction Programs: A Literature Review

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Topics: Budget, Revenue, and Spending , Education , Infrastructure and Capital Improvements

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April 29, 2015

Examination of the District's Reserve Fund Policies

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Topic: Budget, Revenue, and Spending

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January 9, 2015

Review of the Fraud Prevention Fund

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Topics: Budget, Revenue, and Spending , Business Regulation and Consumer Protection , Public Safety and Law Enforcement

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October 30, 2014

Audit of the Anacostia River Clean Up and Protection Fund

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Topics: Budget, Revenue, and Spending , Environment

Fiscal Year 2014

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September 5, 2014

DC Public Education Reform Amendment Act (PERAA) Report No. 4

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Topics: Budget, Revenue, and Spending , Education

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July 29, 2014

Audit of the District’s Eastern Market Program and Fund

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Topics: Budget, Revenue, and Spending , Business Regulation and Consumer Protection , Economic Development

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September 29, 2014

The D.C. Lottery and Charitable Games Control Board was Substantially in Compliance with the D.C. Official Code for Fiscal Year 2013 but Action is Required for Full Compliance

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Topic: Budget, Revenue, and Spending

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September 26, 2014

Status Report on Implementation of District of Columbia Auditor Recommendations

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Topics: Budget, Revenue, and Spending , Business Regulation and Consumer Protection , ODCA Budget and Performance , Economic Development

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September 22, 2014

Nursing Facility Quality of Care Fund is Improving the Lives of District Residents but Additional Oversight is Necessary

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Topics: Budget, Revenue, and Spending , Human and Social Services , Health

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September 19, 2014

Improved Oversight of the UDC Land Grant Endowment Fund is Required

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Topics: Budget, Revenue, and Spending , Education

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September 10, 2014

District of Columbia Public Schools’ Budget Development and Execution Processes Were Not Sufficient to Avoid Divisional Over- and Under-Spending

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Topics: Budget, Revenue, and Spending , Education , Infrastructure and Capital Improvements

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August 22, 2014

DC Public Education Reform Amendment Act (PERAA) Report No. 3 Part II

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Topics: Budget, Revenue, and Spending , Education , Human and Social Services

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May 28, 2014

Assessment of Reductions in Federally or Locally Funded Temporary Assistance to Needy Families (TANF) Benefits on Families or their Children

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Topics: Budget, Revenue, and Spending , Education , Human and Social Services , Health

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February 12, 2014

Audit of the Administration of District Funds to the D.C. Children and Youth Investment Trust Corporation

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Topics: Budget, Revenue, and Spending , Education , Human and Social Services

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January 14, 2014

Audit of the Office of the People’s Counsel Agency Fund for Fiscal Year 2012

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Topics: Budget, Revenue, and Spending , Business Regulation and Consumer Protection , Public Works and Utilities

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January 14, 2014

Audit of the Office of the People’s Counsel Agency Fund for Fiscal Year 2011

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Topics: Budget, Revenue, and Spending , Business Regulation and Consumer Protection , Public Works and Utilities

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January 14, 2014

Audit of the Office of the People’s Counsel Agency Fund for Fiscal Year 2010

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Topics: Budget, Revenue, and Spending , Business Regulation and Consumer Protection , Public Works and Utilities

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January 14, 2014

Audit of the Office of the People’s Counsel Agency Fund for Fiscal Year 2009

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Topics: Budget, Revenue, and Spending , Business Regulation and Consumer Protection , Public Works and Utilities

Fiscal Year 2013

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September 11, 2013

Audit of the Department of Employment Services Workforce Development Monitoring and Quality Assurance Procedures

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Topics: Budget, Revenue, and Spending , Employment and Labor

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September 4, 2013

Audit of the Department of Motor Vehicles Driver Education Program Fund for Fiscal Years 2008 - 2010

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Topics: Budget, Revenue, and Spending , Transportation

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June 25, 2013

Audit of the District of Columbia Boxing and Wrestling Commission

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Topics: Budget, Revenue, and Spending , Entertainment and Sports

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May 23, 2013

Status of the Implementation of Recommendations from the 2008 ODCA Audit Report Titled “Review of the District’s Cash Advance Fund”

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Topics: Budget, Revenue, and Spending , ODCA Budget and Performance

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March 12, 2013

Audit of the Fraud Protection Fund

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Topic: Budget, Revenue, and Spending

Fiscal Year 2012

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September 19, 2012

District of Columbia Public Schools Local Schools and Central Office Budget Process Review Consulting Report (Report #2) Fiscal Years 2007-2010

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Topics: Budget, Revenue, and Spending , Education

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September 6, 2012

Audit of the Closure and Consolidation of 23 D.C. Public Schools

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Topics: Budget, Revenue, and Spending , Education

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August 8, 2012

District of Columbia Public Schools Consulting Report Local School and Central Office Budget Process Review (Report #1)

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Topics: Budget, Revenue, and Spending , Education

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January 1, 2012

Audit of the District of Columbia Lottery and Charitable Games Control Board from Fiscal Year (FY) 2007 to 2009

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Topic: Budget, Revenue, and Spending

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December 8, 2011

AUDIT OF THE PUBLIC SERVICE COMMISSION AGENCY FUND FOR FISCAL YEAR 2008- December 8, 2011

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Topics: Budget, Revenue, and Spending , Public Works and Utilities

Fiscal Year 2011

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November 10, 2010

Review of D.C. Taxicab Commission's Assessment/Commission Fund for Fiscal Years 2005 Through 2009, As of June 30, 2009

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Topic: Budget, Revenue, and Spending

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September 12, 2011

Audit of the Urban Forestry Administration of the District Department of Transportation

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Topic: Budget, Revenue, and Spending

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March 10, 2011

Auditor's Examination of the Office of Risk Management's Oversight of the District's Disability Compensation Program

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Topic: Budget, Revenue, and Spending

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November 5, 2010

Audit of the Office of the People's Counsel Agency Fund for Fiscal Year 2005

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Topic: Budget, Revenue, and Spending

Fiscal Year 2010

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February 24, 2010

District's Earmark Process Needs Improvement

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Topics: Budget, Revenue, and Spending , Procurement

Fiscal Year 2009

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October 24, 2008

OCFO's Policy Regarding Background Checks on Specific OCFO Employees Who Handle Cash and/or Cash Equivalents

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Topic: Budget, Revenue, and Spending

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September 23, 2009

Audit of the Office of the People's Counsel Agency Fund for Fiscal Year 2003

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Topic: Budget, Revenue, and Spending

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September 23, 2009

Audit of the Office of the People's Counsel Agency Fund for Fiscal Year 2004

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Topic: Budget, Revenue, and Spending

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September 2, 2009

Responses to Questions Regarding the Ballpark Revenue Fund

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Topics: Budget, Revenue, and Spending , Entertainment and Sports , Infrastructure and Capital Improvements

Fiscal Year 2008

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September 30, 2008

Examination of District of Columbia Sports & Entertainment Commission Contracts and Expenditures for Program Management, Legal, and Financial Management Services

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Topics: Budget, Revenue, and Spending , Procurement , Entertainment and Sports

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May 28, 2008

Review of the District's Cash Advance Fund

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Topic: Budget, Revenue, and Spending

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April 1, 2008

Audit of Child and Family Services Agency's Congregate Care Contract Expenditure

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Topics: Budget, Revenue, and Spending , Human and Social Services , Procurement

Fiscal Year 2007

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November 30, 2006

Auditor's Review of the HIV/AIDS Crisis Area Capacity Building Fund Authorized by the Fiscal Year 2006 Budget Support Act of 2005

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Topics: Budget, Revenue, and Spending , Human and Social Services , Health

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June 1, 2007

Auditor's Preliminary Findings From Examination of Contract Between the Office of Contracting and Procurement and Venable, Baetjer and Howard, LLP

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Topics: Budget, Revenue, and Spending , Procurement

Fiscal Year 2006

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August 28, 2006

Auditor's Performance Review of the Integrated Tax System's Processes Related to the Timeliness of Tax Refunds and Deposits of Tax Payments

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Topics: Budget, Revenue, and Spending , Business Regulation and Consumer Protection

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January 1, 2006

Auditor's Examination of the Escrow Account Established by Accenture and the Office of Tax and Revenue (OTR) In Connection with Contract Number DCFRA #99-C-004

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Topics: Budget, Revenue, and Spending , Procurement

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July 7, 2006

Auditor's Examination of Parking Meter Contract Administration and Financial Management

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Topics: Budget, Revenue, and Spending , Business Regulation and Consumer Protection , Public Works and Utilities , Procurement

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March 24, 2006

District of Columbia Auditor's Concerns Regarding the Chief Financial Officer (CFO) of the District of Columbia's Nondisclosure of Pertinent Information Regarding the Fiscal Year (FY) 2006 General Purpose General Fund Revenue Estimate

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Topic: Budget, Revenue, and Spending

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November 21, 2005

Auditor's Identification of District Government Employees Earning Annual Salaries of At Least $90,000 But Less than $100,000 During Fiscal Years 2001 Through 2004

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Topics: Budget, Revenue, and Spending , Employment and Labor

Fiscal Year 2005

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April 26, 2005

Letter to Chairman Cropp on Auditor's Concerns Regarding the Chief Financial Officer's Pay Harmonization Program

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Topics: Budget, Revenue, and Spending , Employment and Labor

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March 4, 2005

Comprehensive Digest of the Implementation Status of Auditor Recommendations Pertaining to Audits Issued Between Fiscal Years 2002 and 2005 as of December 31, 2004

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Topics: Budget, Revenue, and Spending , Education , Civil Rights , Public Safety and Law Enforcement , Public Works and Utilities , Human and Social Services , Employment and Labor , ODCA Budget and Performance , Entertainment and Sports , Health , Revenue or Reserve Certification , Property Management

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February 28, 2005

Implementation Status of Auditor Recommendations Pertaining to Audits of Agencies Under the Purview of the Committee on Finance and Revenue (FR)

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Topics: Budget, Revenue, and Spending , ODCA Budget and Performance , Procurement

Fiscal Year 2004

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September 30, 2004

Analysis of the Office of the Chief Financial Officer's Exceptions Account for Fiscal Years 2003 and 2004, as of June 2004

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Topic: Budget, Revenue, and Spending

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May 17, 2004

Review of the Financial Operations of the Village Learning Center Public Charter School

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Topics: Budget, Revenue, and Spending , Education

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October 17, 2003

District of Columbia Sports and Entertainment Commission's Executive Leadership Failed to Implement an Effective Governance Structure to Ensure Sound Financial Management Decisions, Management Accountability, and Compliance with Applicable Laws and Regulations

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Topics: Budget, Revenue, and Spending , Entertainment and Sports

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October 17, 2003

District of Columbia Sports and Entertainment Commission's Contracting, Procurement, and Spending Practices Characterized by Mismanagement, Noncompliance, and Inadequate Internal Controls

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Topics: Budget, Revenue, and Spending , Procurement , Entertainment and Sports

Fiscal Year 2003

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September 29, 2003

Audit of the People's Counsel Agency Fund for Fiscal Year 2001

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Topics: Budget, Revenue, and Spending , Business Regulation and Consumer Protection , Public Works and Utilities

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September 29, 2003

Audit of the People's Counsel Agency Fund for Fiscal Year 2002

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Topics: Budget, Revenue, and Spending , Business Regulation and Consumer Protection , Public Works and Utilities

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June 9, 2003

Auditor's Review of the University of the District of Columbia's Land-Grant Endowment Fund

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Topics: Budget, Revenue, and Spending , Education , Procurement

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May 15, 2003

$1 Million Lease and Proposed $12.5 Million Purchase of 4800 Addison Road: An Example of Misfeasance and Malfeasance

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Topics: Budget, Revenue, and Spending , Public Works and Utilities , Procurement , Property Management

Fiscal Year 2002

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January 1, 2002

Executive Branch Fails To Implement The Telephone Fraud Amendment Act

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Topics: Budget, Revenue, and Spending , Business Regulation and Consumer Protection , Public Safety and Law Enforcement

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August 7, 2002

D.C. Public Schools' Medicaid Revenue Recovery Operations Require Substantial Improvements

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Topics: Budget, Revenue, and Spending , Education , Health

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November 19, 2001

Homestead Tax Deduction Program [Executive Summary

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Topics: Budget, Revenue, and Spending , Housing

Fiscal Year 2001

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September 24, 2001

Audit of the People's Counsel's Agency Fund for Fiscal Year 2000

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Topic: Budget, Revenue, and Spending

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August 14, 2001

Audit of the People's Counsel Agency Fund for Fiscal Year 1999

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Topic: Budget, Revenue, and Spending

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October 24, 2000

District's Unclaimed Property Program Needs Substantial Improvement [Executive Summary]

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Topics: Budget, Revenue, and Spending , Business Regulation and Consumer Protection

Fiscal Year 2000

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March 14, 2000

Audit of the District of Columbia Sports and Entertainment Commission for Fiscal Years 1996 Through 1998 [Executive Summary]

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Topics: Budget, Revenue, and Spending , Entertainment and Sports

Fiscal Year 1999

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September 29, 1999

Observed Weaknesses in the District's Early Out/Easy Out Retirement Incentive Program [Executive Summary]

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Topics: Budget, Revenue, and Spending , Employment and Labor

Fiscal Year 1998

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March 19, 1998

District's Department of Public Works Improperly Collected and Retained Millions in Parking Ticket Overpayments [Executive Summary]

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Topics: Budget, Revenue, and Spending , Transportation , Public Works and Utilities

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May 18, 1998

Review of the Financial and Administrative Activities of the Boxing and Wrestling Commission for Fiscal Years 1996 and 1997

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Topic: Budget, Revenue, and Spending

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November 25, 1997

Evaluation of the Accounts and Operation of the Office of Tourism and Promotions for Fiscal Years 1996 and 1997 [Executive Summary]

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Topics: Budget, Revenue, and Spending , Economic Development

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