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Office of the Chief Financial Officer

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Office of Financial Operations and Systems


The Office of Financial Operations and Systems (OFOS) is an “oversight agency” that is staffed with individuals who are knowledgeable in interpreting and applying generally accepted accounting principles (GAAP). In its oversight capacity, OFOS manages the District’s overall accounting operations, fulfilling critical functions such as general ledger maintenance, accounting for business events, financial reporting, payroll processing and certain retirement-related services.

OFOS has two primary functions:

  • Maintaining the District’s general ledger, culminating with the production of the District’s Comprehensive Annual Financial Report (CAFR) at the close of each fiscal year; and
  • Administering the District’s payroll and retirement systems.

To fulfill these functions, OFOS’s operations are divided into two broad functional areas: Controller and Payroll activities. Accordingly, these functional responsibilities are distributed among four divisions within OFOS:  Accounting Operations, Financial Policies and Procedures, Financial Control and Reporting, and Pay and Retirement Services.

OFOS Mission

To establish the guiding principles for financial and payroll operations, accounting systems, and policies and procedures in order to maintain the fiscal integrity of the District of Columbia Government. Our fundamental business objectives promote accuracy, transparency and accountability, while uniquely aligning us with our customers.

Key responsibilities chart [PDF]

Pay and Retirement functions are distributed among four teams within that office. The responsibilities of each Pay and Retirement team are as follows:

  • Payroll Operations processes and monitors time administration which is the processing of the raw labor hours received from agencies via online transactions. Time and labor transactions are processed for three bi-weekly payrolls and one semi-monthly payroll. Payroll Operations is also responsible for editing and correcting rejected time transactions, confirmation review, notification and processing all updates to employee voluntary general deductions, employee direct deposit banking information and federal and state tax withholding information.
  • The Retirement team administers the retirement processing for the federal police officers in the US Park Police, US Secret Service and White House who elected to participate in the District of Columbia Police and Firefighters Retirement System. In addition the retirement team is responsible for the retirement reporting functions for employees who participate in the US Civil Service Retirement program.
  • The Supplemental Payroll team processes off-cycle payments for District employees whose pay was not able to be processed through the regularly bi-weekly or semi-monthly scheduled payroll.
  • The Special Pay team approves and certifies  each payroll to ensure that total appropriations, benefits, withholding taxes as well as gross-to-net deductions are accounted for and distributed to the appropriate accounts and parties. This team also verifies and ensures accuracy of calculations for special nonrecurring payments such as terminal leave, severance pay, death cases, back pay, salary and/or benefit adjustments, garnishments-wage attachments, and District and federal levies.

More information