Review of Certain Aspects of the District of Columbia's Fiscal Year 1999 Comprehensive Annual Financial Report (CAFR)

GAO-01-173R: Published: Nov 3, 2000. Publicly Released: Nov 3, 2000.

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Gloria L. Jarmon
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Mitchell & Titus, LLP issued its Independent Auditors' Reports on the general purpose financial statements included in the District of Columbia's Comprehensive Annual Financial Report (CAFR) the fiscal year 1999. GAO reviewed the auditors' report in order to answer several congressional questions about to the CAFR. The independent auditors used generally accepted auditing procedures to ensure that the expenditures, revenues, and assets were properly stated in the CAFR. However, the auditors did not, when assessing the District's property, plant, and equipment, include in their risk analysis two issues that could affect the accuracy of the data reported. Accounting errors explained why the District of Columbia Financial Responsibility and Management Assistance Authority's actual expenditures were different on the CAFR and its own audited financial statements. The auditors' report notes that the District's Chief Financial Officer did not use proper procedures in performing reversal of accruals in the Advisory Neighborhood Commission's (ANC) account. By not following the stated procedures, ANC's expenditures were understated by about $277,000.

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