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AFMD-92-50 1 (1992-05-08)

handle is hein.gao/gaobabrro0001 and id is 1 raw text is: - United States General Accounting Office Washington, D.C. 20548 Accounting and Financial Management Division B-247837 May 8, 1992 The Honorable Ronald V. Dellums Chairman, Committee on the District of Columbia House of Representatives The Honorable Jim Sasser Chairman, Subcommittee on General Services, Federalism and the rlI I 11III III District of Columbia Committee on Governmental Affairs 146592 United States Senate This report presents the results of our review of the independent certified public accountant's audit of the District of Columbia's Schedule of Revenues and Nonoperating Revenues derived from the federal government and other sources for the year ended September 30, 1991. The District of Columbia Budgetary Efficiency Act of 1991 (Public Law 102-102) requires us to review this schedule and to report the results to your Committees. This schedule is a basis for determining the authorized amount of the federal payment to the District of Columbia. The amount is determined using a formula specified in the act. RESULTS IN BRIEF In the auditors' opinion, the District of Columbia's Schedule of Revenues and Nonoperating Revenues for the year ended September 30, 1991, is fairly presented in accordance with generally accepted accounting principles in relation to the District's financial statements for the year ended September 30, 1991, taken as a whole. Our work, limited to a review of the District's Schedule of Revenues and Nonoperating Revenues, found nothing to indicate that the auditors' opinion was inappropriate or unreliable. The District's schedule includes local source revenues from its general, enterprise, and trust fund activities. GAO/AFMD-92-50 05 4 341 Qf Q-

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