Annual Comprehensive Financial Report

The OIG is responsible for awarding and administering a contract with an independent auditor to audit the complete financial statement and report on the activities of the District government each year, commonly referred to as the Annual Comprehensive Financial Report (ACFR).  The OIG’s independent auditors are responsible for issuing an audit opinion on the District’s overall ACFR; issuing audit opinions for distinct District organizational units, funds, and programs; and reviewing audit opinions issued by third-party auditors hired by their respective District organizational units, funds, and programs.  

In addition to the financial statement audit opinions, Government Auditing Standards require the OIG’s independent auditors to communicate to those charged with governance and management any deficiencies in internal control identified during the audit of the District’s financial statements.  

District-wide Audit Reports:

  • Government of the District of Columbia Annual Comprehensive Financial Report (ACFR) Audit

Organizational Units, Funds, and Program Audit Reports:

  • Emergency and Non-Emergency Number Telephone Calling System Fund
  • Highway Trust Fund
  • Home Purchase Assistance Program (HPAP) Fund
  • Housing Production Trust Fund
  • Other Post Employment Benefits (OPEB) Fund
  • Health Benefits Exchange (HBX) Authority
  • Not-for-Profit Hospital Corporation
  • Office of Lottery and Gaming
  • University of the District of Columbia (UDC)
  • Unemployment Compensation Fund
  • Washington Convention and Sports Authority
  • DC Retirement Board
  • 529 College Savings Plan
  • 401(a) Defined Contribution Plan
  • 457(b) Deferred Compensation Plan
  • Tobacco Settlement Financing Corporation
  • Green Finance Authority
  • Housing Finance Agency

Management Letter Reports:

  • District of Columbia Management Recommendations
  • Housing Production Trust Fund Management Recommendations
  • OPEB Management Recommendations
  • Not-for-Profit Hospital Corporation Management Recommendations
  • Office of Lottery and Gaming Management Recommendations
  • UDC Management Recommendations
  • Unemployment Compensation Fund Management Recommendations