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:
- District of Columbia Annual Comprehensive Financial Report (ACFR) Audit
Organizational Units, Funds, and Program Audit Reports:
- Emergency and Non-Emergency Number Telephone Calling Systems
- Highway Trust Fund
- Home Purchase Assistance Program (HPAP) Fund
- Other Post Employment Benefits (OPEB) Fund
- Health Benefits Exchange (HBX) Authority
- Not-for-Profit Hospital Corporation DBA United Medical Center (UMC)
- Office of Lottery and Gaming
- University of the District of Columbia (UDC)
- Unemployment Compensation Fund
- Washington Convention and Sports Authority DBA Events DC
- DC Retirement Board
- 529 College Savings Plan
- Tobacco Settlement Financing Corporation
- 401(a) Defined Contribution Plan
- 457(b) Deferred Compensation Plan
- Green Finance Authority
- Housing Finance Agency
Management Letter Reports:
- District of Columbia Management Recommendations Report
- UDC Management Recommendations Report
- Unemployment Compensation Fund Management Recommendations Report
- OPEB Management Recommendations Report
