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OCFO - OIO - Internal Audit Reports

2025 Audit Reports

Issue Date Title Report Number
10/01/2024 Fiscal Year 2025 Audit Work Plan N/A

2021 Audit Reports

Issue Date Title Report Number
10/01/2021 Fiscal Year 2022 Audit Work Plan N/A
08/31/2021 Audit of the Direct Loan and Credit Enhancement Fund's Revenue and Expenditure Report for the Fiscal Year Ended September 30, 2020 21-01-10 OSSE
05/17/2021 Audit of the Office of Lottery and Gaming's Fleet Management Program 21-01-01 OLG
04/22/2021 Audit of the Office of General Counsel's Compliance with the Freedom of Information Act  21-01-02 OGC
03/05/2021 Audit of the New Columbia Statehood Fund Revenues and Expenditures Report for Fiscal Year Ended September 30, 2020 21-01-07 NCF
02/01/2021 Audit of Internal Controls Over Purchase Card Usage at the Office of Lottery and Gaming 20-01-14 OLG
01/27/2021 Audit of the Balance Sheet of the Department of Corrections Inmate Welfare Fund 21-01-04 IWF
01/25/2021 Audit of Internal Controls Over the Gift Cards Program at the Department of Employment Services 20-01-01 DOES

2020 Audit Reports

Issue Date Title Report Number
N/A FY 2021 OIO Audit Work Plan N/A
09/29/2020 Report on the Proactive Survey on the COVID-19 Federal Funding 20-03-19 OCFO
09/14/2020 Audit of Procurement Practices at the Office of Management and Administration 19-01-28 OMA
08/26/2020 Proactive Survey Report of the Office of the Chief Information Officer’s Compliance with Procedures related to Disaster Recovery and Business Continuity 20-01-07 OCIO
08/20/2020 Audit of the Direct Loan and Credit Enhancement Fund’s Revenue and Expenditure Report for the Fiscal Year Ended September 30, 2019 20-01-12 OSSE
02/28/2020 Fiscal Year 2020 Audit Work Plan N/A
02/13/2020 Audit of the EDRC Reprogramming Process 19-01-22 EDRC
01/29/2020 Audit of the Balance Sheet of the Department of Corrections (DOC) Inmate Welfare Fund (IWF) 20-01-04 IWF

2019 Audit Reports

Issue Date Title Report Number
12/04/2019 Final Report on the Audit of Internal Controls Over the Office of Lottery and Gaming Instant Tickets Inventory Process 19-01-08 OLG
11/25/2019 Final Report on Audit of Internal Controls over the Real Property Tax Administration Maps & Titles 19-01-01 OTR
11/06/2019 Final Report on the Audit of Internal Controls Over the Gift Cards Program at Selected Agencies of the Human Support Services Cluster 18-01-01b HSSC
09/25/2019 Final Management Alert Report: Improvement is Needed in the Lien Administration Process 18-01-10a OTR
09/24/2019 Evaluation of the Office of the Chief Information Officer's Physical Inventory Controls Over Laptops 2019-E-02
09/19/2019 Final Report on the Audit of Internal Controls Over the Returns Processing Administration (RPA) Suspense Unit 19-01-06 OTR
07/09/2019 Follow-Up on Open Recommendations for the Best Practices Review Report of the DC Lottery 19-0-12 OLCG
05/14/2019 Final Report on the Audit of Internal Controls Over the Office of Finance and Treasury's Pension Fund Operations 18-01-23 OFT
04/05/2019 Fiscal Year 2019 Audit Work Plan N/A
  ALGA Second Peer Review Report for the District's Office of Integrity and Oversight N/A

2018 Audit Reports

Issue Date Title Report Number
02/14/2018 Audit of the Revenues and Expenditures Report of the New Columbia Statehood Fund 18-02-03 NCF
01/31/2018 Audit of Balance Sheet of the Department of Corrections Inmate Welfare Fund 18-02-02 IWF
01/31/2018 Department of Corrections Inmate Welfare Fund Management Letter Report 18-02-02 IWF

2017 Audit Reports

Issue Date Title Report Number
11/14/2017 Fiscal Year 2018 Audit Work Plan N/A
09/13/2017 Audit of the Office of Finance and Treasury's Central Collections Unit Operations 17-01-07 OFT
08/03/2017 Audit of Office of Lottery and Charitable Games Implementation of Best Practices Recommendations 17-01-11 OLCG
06/21/2017 Audit of Internal Controls Over the Lower-Income Homeownership Tax Abatement Program 17-01-03 OTR
02/7/2017 Audit of the New Columbia Statehood Fund Revenues and Expenditures for Fiscal Year Ended September 30, 2016 17-02-05 NCF
01/31/2017 Audit of Inmate Welfare Fund Financial Statements for Fiscal Year Ended September 30, 2016 17-02-04 IWF

2016 Audit Reports

Issue Date Title Report Number
05/23/2017 Audit of Internal Controls Over the Office of Tax and Revenue City Clean Hands Tax Certification Process 16-01-18-OTR
11/07/2016 Audit of the Office of Finance and Treasury's Payment Operations Center 16-01-07 OFT
11/03/2016 Fiscal Year 2017 Audit Work Plan N/A
8/03/2016 Audit of the Office of Finance and Treasury’s Cashiering Operations at Selected District Locations 16-01-11 OFT
09/14/2016 Audit of Internal Controls Over the University of the District of Columbia's Student Refunds
16-01-09 UDC
05/09/2016 Audit of Cash Management Over Federal Grants at the Department of Health (DOH) 16-01-04-DOH
01/21/2016 Audit of the New Columbia Statehood Fund Revenues and Expenditures for the Fiscal Year Ended September 30, 2015 16-01-02-NCF
01/28/2016 Audit of the Inmate Welfare Fund Financial Statements for the Fiscal Year Ended September 30, 2015 16-01-01-IWF

2015 Audit Reports

Issue Date Title Report Number
11/10/2016 Audit of the Office of Tax and Revenue Transfer of Dedicated Tax Revenues 15-01-19b OTR
04/05/2016 Audit of Tax and Revenue Transfer of Dedicated Tax Revenues 15-01-19a-OTR
02/04/2016 Audit of Internal Controls Over the Receipt of Taxes and Fees by OTR's Returns Processing Administration 15-01-14-OTR
01/06/2016 Follow-Up Audit on Internal Controls at the Unclaimed Property Unit of the Office of Finance and Treasury 15-02-13-OFT
11/23/2015 Audit of Internal Controls Over the Metropolitan Police Department's Special Operations Division's Billing Process 15-01-08 PSJC
11/12/2015 Audit of Internal Controls Over the Gift Card Program at Selected Agencies of the Human Support Services Cluster 15-01-10-HSSC
10/01/2015 Audit of Internal Controls Over the Drawing Process at the District of Columbia Lottery and Charitable Games Control Board's Online Games 15-02-16-DCLB
9/17/2015 Audit of Internal Controls Over the OCFO Purchase Card Program 15-01-07 OCFO
9/09/2015 Audit of the Office of Finance and Treasury Cashiering Operations at Selected District Locations 15-02-11 OFT
07/14/2015 Audit of Internal Controls Over Instant Tickets and the Retail Licensing Process at the District of Columbia Lottery and Charitable Games Control Board 15-01-03 DCLB
05/14/2015 Audit of Office of Finance and Treasury's (OFT) Cashiering Operations at Selected District Department of Motor Vehicles Sites 14-01-14 OFT
05/13/2015 Audit of Internal Controls Over Manual Refunds at the Office of Tax and Revenue 14-01-13 OTR
05/04/15 Audit of Internal Controls Over the Cash Collection Process at Selected Non-OCFO Agencies 14-01-12 OFT
01/26/2015 Audit of the Inmate Welfare Fund Financial Statements for the Fiscal Year Ended September 30, 2014 15-01-01 IWF
12/19/2014 Audit of Selected District Agencies' Internal Controls Over Recording Accrued Non-Personnel Services Expenditures 14-01-10 OCFO
10/1/2014 Office of Integrity and Oversight Fiscal Year 2015 Audit and Integrity Report  

2014 Audit Reports

Issue Date Title Report Number
10/2/14 Review of Residential Real Property Tax Lien Sales -- Part II -- Redeemed Properties September 1, 2003 to September 1, 2013 OIO-13-2-18-B OTR
09/29/14 Agency Self-Certification of the Status of Prior Year Audit Recommendations at OTR OIO-12-02-13 OTR
09/29/14 Audit of the Office of Tax and Revenue's Interest Costs for the Delayed Return of Tax Refunds OIO-12-02-14 OTR
6/30/14 Audit of Internal Controls Over the Office of Finance and Treasury's Pension Fund Operations OIO-13-01-08
5/7/2014 Audit of Internal Controls over the Payroll System at the Not-For-Profit Hospital Corporation (United Medical Center- UMC) OIO-14-02-04 UMC
5/5/2014 Audit of Changes in Real Property Class Codes by the Office of Tax and Revenue Real Property Tax Administration OIO-13-01-05 OTR
4/9/2014 Office of Integrity and Oversight Quarterly Audit Report  
2/20/2014 Audit of Cash Handling Process over Promotional Events at the District of Columbia Public Lottery and Charitable Games Control Board OIO-14-01-01 DCLB
2/4/2014 Audit of Internal Controls Over the Examination Unit of the Recorder of Deeds (ROD) at the Office of Tax and Revenue (OTR) OIO-13-01-14 OTR
1/31/2014 Review of Residential Real Property Tax Lien Sales September 1, 2003 to September 1, 2013 OIO-13-2-18-A OTR
1/31/2014 Audit of the Inmate Welfare Fund Financial Statements for the Fiscal Year Ended September 30, 2013 OIO-14-01-06 IWF

2013 Audit Reports

Issue Date Title Report Number
1/28/2014 Proactive Integrity Survey of the Internal Controls over the Cash Collection Process of the District of Columbia Public Library OIO-13-03-15 DCPL
10/1/2013 Office of Integrity and Oversight's Fiscal Year 2014 Audit and Integrity Plan N/A
9/30/2013 Audit of Dishonored Checks Processing at the Office of Finance and Treasury and the Office of Tax and Revenue OIO-12-02-10-OFT
9/23/2013 Audit of the Activities of the District of Columbia Lottery and Charitable Games Control Board's Claims Center OIO-13-01-12-DCLB
9/19/2013 Audit of the Office of Finance and Treasury's Cashiering Operations at St. Elizabeth's Hospital, Vital Records, and the Rhode Island Avenue DMV OIO-13-01-11-OFT
9/10/2013 Independent Auditor's Report on Agreed-Upon Procedures at the Office of Contracts and Procurement (OCP) OIO-13-02-13-OCP
9/5/2013

Audit of the Office of Tax and Revenue's Management of the Homestead and Senior Citizen Exemptions for Real Property Taxes

 OIO-12-1-06-OTR
8/14/2013 Audit of Internal Controls Over OTR's Compliance Administration's Adjustment of Taxpayer Accounts OIO-13-01-07-OTR
5/29/2013 Audit of the Office of Office of Tax and Revenue Customer Service Administration's Process for Adjusting Taxpayer Accounts OIO-12-1-02-OTR
5/29/2013 Audit of the District of Columbia Lottery and Charitable Games Control Board Operations OIO-11-02-28-DCLB
5/9/2013 Follow-Up Audit of Prior Years' Audit Recommendations at the Office of Finance and Treasury OIO-12-02-13-OFT
2/20/2013 Final Report on the Audit of the Office of Finance and Treasury's Cashiering Operations (301 C Street, Suite 1036) OIO-12-01-15-OFT
1/30/13 Audit of the Inmate Welfare Fund Financial Statements for the Fiscal Year Ended September 30, 2012 13-01-01 IWF

2012 Audit Reports

Issue Date Title Report Number
12/20/2012 Audit of Internal Controls at the Unclaimed Property Unit (UP) of the Office of Finance and Treasury (OFT) 12-02-11-OFT
12/5/2012 Final Report on the Audit of the Office of Finance and Treasury's Cashiering Operations 12-01-08-OFT
9/20/2012 Proactive Integrity Survey of the District's Gift Card Program OIO-12-02-05-OFT
9/19/2012 FINAL REPORT: Audit of the Office of Tax and Revenue Real Property Tax
Administration’s Assessment Roll Correction Process and Related Refunds		 OIO-11-1-23-OTR
9/12/2012 Audit of Wire Transfer Processing at the Office of Finance and Treasury (OFT) OIO-12-01-04-OFT
8/6/2012 Proactive Integrity Survey on Out of Statute Refunds at OTR 11-02-25-OTR
7/10/2012 Proactive Survey of OTR's Returns Processing Administration 12-02-01-OTR
4/20/2012 District-Wide Audit of the Purchase Card Program at the Office of Contracting and Procurement OIO-11-02-09-OCFO
4/19/2012 Office of Tax and Revenue Filing Season Probe OIO-11-02-04-OTR
3/15/2012 Audit of the Office of Tax and Revenue Real Property Tax Administration's Assessment Roll Correction Process and Related Refunds 11-01-23-OTR
1/31/2012 Audit of the Inmate Welfare Fund Financial Statements for the Fiscal Year Ended September 30, 2011 12-01-03-IWF
1/3/2012 Audit of Internal Controls over Undelivered Mail and Address Change Processes at the Office of Tax and Revenue OIO-10-2-26-OTR

2011 Audit Reports

Issue Date Title Report Number
11/8/2011 Final Report on the Audit of the Vendor Center Operations at the Office of Finance and Treasury OIO-11-01-02-OFT
11/7/2011 Audit of Internal Controls Over the Process of Recording Time and Attendance at the University of the District of Columbia (UDC) OIO-11-02-24-UDC
7/19/2011 Management Alert: The Office of Tax and Revenue Has Not Restricted Access to Certain High-Profile Taxpayers and Employees OIO:11-02-16-OTR
7/13/2011 Audit of the OTR Collection Division's Administration of the Offers in Compromise Program OIO-11-01-05-OTR
7/7/2011 Audit of the Process Used to collect Tax Revenues through Gov One. OIO-10-01-01-OTRb
5/24/2011 Audit of Internal Controls over Federal Tax Adjustments OIO-11-01-08-OTR
5/20/2011 Final Report on the Audit of Finance and Treasury's Cashiering Operations at the Main Office and DCRA 10-1-08-OFTa
4/20/2011 Audit of the Process Used to collect Tax Revenues through Gov One OIO-10-01-01-OTRa
3/29/2011 1099-G Certain Government Payments 11-02-14-OTR
3/14/2011 Final Management Alert on Lack of Address Cleaning Process on Real Properties Tax Administration Mailing Database MAR 10-2-26-OTR
1/14/2011 Final Report on the Follow-up Survey of the Security Divisions Operations OIO-10-1-02-IT

2010 Audit Reports

Issue Date Title Report Number
11/8/2010 Audit of the Office of Tax and Revenue Audit Division's Process for Selecting Tax Returns for Examination and Audit OIO-10-1-02-OTR
10/27/2010 Final Management Alert Report on the Internal Control Significant Deficiencies over Cashiering Operations at the United Medical Center (UMC) OIO-10-02-25-OFT
10/19/2010 Final Memorandum Report on the Overtime Process at DCLB MAR-10-1-17-DCLB
8/2/2010 Final Report on the Review of Income Tax Secured Bond Fund at OTR & Related Agencies IA:OTR:2911-C15
7/8/2010 Final Report on the Follow-up Audit of Top Ten Lottery Risks at the DCLB OIO-10-14-DCLB
1/25/2010 Final Report on the Operational Risk Assessment Update at the DCLB IA-DCLB-2909-C09
1/25/2010 OIO Final Report on Review of OTR Collection Division’s Monthly Metrics Reporting IA:OTR:2907-C12

2009 Audit Reports

Issue Date Title Report Number
12/8/2009 Final Report on the Review of OFT's Cashiering Operations and Related Activities of the Recorder of Deeds (ROD) IA:OFT:2904-C06
10/27/2009 Final Report on the Review of Internal Controls Over Electronic Funds Transfers and Related Activities in OFT IA:OFT:2904-C01
10/23/2009 Final Report on the Facilitation of the Information Security/Internal Controls Self Assessment Process at DCLB IA:DCLB:2804-C11
10/3/2009 Report on Review of OFT Compliance with Collateral Requirements and the Financial Institutions Deposit and Investment Amendment Act IA:OFT:2010-01-M01
9/2/2009 Final Report on the Review of Estate Tax Returns and Refunds at OTR IA:OTR:2810-C14
8/17/2009 Management Alert: Temporary Accounts with Credit Balances in the Integrated Tax System Require Research and Disposition IA:OTR:2911-M14
5/29/2009 Management Alert: Internal Control Weaknesses Identified in OTR's Processing of Receipts from the Collection Division’s Post Office Box IA:OTR:2907-C12
3/23/2009 Review of Audit Adjustment User Rights in ITS IA:OTR:2904-C08
3/20/2009 Questionable Credit in Square 0072 Lot 0007 IA:OTR:2906-M09
3/13/2009 Results of our review of OTR Refunds IA:OTR:2807:M04
2/27/2009 Review of Employee’s Activity in ITS based on Dummy Account Alert IA:OTR:2904:M02

2008 Audit Reports

Issue Date Title Report Number
10/16/2008 Tax Sale Report IA:OTR:2803-01

 

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