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GAO-01-173R 1 (2000-11-03)

handle is hein.gao/gaobaalnd0001 and id is 1 raw text is: I Accountability * Integrity * Reliability United States General Accounting Office Washington, DC 20548 November 3, 2000 The Honorable Ernest J. Istook, Jr. Chairman, Subcommittee on the District of Columbia Committee on Appropriations House of Representatives Subject: Review of Certain Aspects of the District of Columbia's Fiscal Year 1999 Comprehensive Annual Financial Report (CAFR) Dear Mr. Chairman: On April 24, 2000, Mitchell & Titus, LLP, issued its Independent Auditors' Report on the general purpose financial statements included in the District of Columbia's CAFR for the fiscal year ended September 30, 1999. This letter responds to your request that we review certain aspects of this report. In meetings with your staff in September, we agreed to provide responses to six specific questions that would address the Subcommittee's concerns related to the CAFR. To address these questions, we reviewed the fiscal year 1999 CAFR, prior financial statements as well as audit reports, and reports on internal control and compliance with laws and regulations. We interviewed officials from Mitchell & Titus and the District of Columbia. In addition, we examined workpapers prepared by Mitchell & Titus and documents and schedules of the District of Columbia. We conducted our work from September through October 2000 in accordance with generally accepted government auditing standards. Responses to Question on the District of Columbia's Fiscal Year 1999 CAFR Our answers to the six questions follow. 1. Why is the amount of actual expenditures for the D.C. Financial Authority (Control Board) reported in the CAFR different than the amount reported in the Control Board's audited financial statements? Due to an oversight by the District's Office of the Chief Financial Officer (OCFO), the Control Board's budgeted expenditures from its fiscal year 1999 financial statements were incorrectly reported in the actual expenditure column in Exhibit 3, on page 26 of the fiscal year 1999 CAFR. District officials stated that the amount reported was GAO-01-173R Review of D.C.'s 1999 CAFR

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