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AIMD-94-71R 1 (1994-01-31)

handle is hein.gao/gaobackme0001 and id is 1 raw text is: 




GAO               Statee
   GAO       General Accounting Office
             Washington, D.C. 20548

             Accounting and Information
             Management Division

             B-247837



             January 31, 1994

             The Honorable Eleanor Holmes Norton
             Chairwoman, Subcommittee on Judiciary
               and Education
             Committee on the District of Columbia
             House of Representatives

             Dear Delegate Norton:

             This is in response to your September 9, 1993, letter
             requesting that we complete a review and assessment of
             the categories that may be considered for inclusion in
             the base for determining the federal payment to the
             District of Columbia pursuant to Public Law 102-102. In
             this regard, you asked that we analyze the report that
             the District's independent auditors, Coopers & Lybrand
             (C&L), submitted to the Mayor and the Council of the
             District of Columbia. The report contains the
             calculations of the District's Schedule of Local
             Revenues, as defined in Note 2 to the Schedule, for the
             fiscal year ending September 30, 1992 (see enclosure I).

             Based on our review of the audit and report on the
             Schedule of Local Revenues of the District of Columbia
             for the fiscal year ended September 30, 1992, we
             concluded that the audit was conducted in accordance with
             generally accepted auditing standards.

             According to the C&L report, the Schedule of Local
             Revenues was prepared to comply with provisions of Public
             Law 102-102 regarding the District's federal payment
             formula, specifically, locally generated revenue as
             described in Note 2 to the Schedule. However, because
             the definition of locally generated revenue described in
             Note 2 to the Schedule includes certain revenue from the
             federal government, it differs significantly from the
             definition in the law. As our prior reports have pointed


GAO/AIMD-94-71R - D.C. Nonappropriated Revenue

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