United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1994-07-11 monographic deposited born digital GA 1.13:AIMD-94-139 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-139 P0b002ee18038a307 f:ai94139 DGPO 2010-08-12 2011-03-28 GAOREPORTS-AIMD-94-139 machine generated eng fdlp REPORT GAOREPORTS-AIMD-94-139 AIMD-94-139 Local governments Audits Federal aid to localities General fund appropriation accounts Budget receipts Funds management Accounting procedures Auditing procedures Future budget projections Government collections District of Columbia Letter Report AIMD In the opinion of an independent certified public accountant, the District of Columbia's breakdown of revenue from federal and other sources for fiscal year 1993 is fairly presented in all material respects in accordance with generally accepted accounting principles. GAO found no material discrepancies that would suggest that the auditor's opinion was inappropriate or unreliable. In February 1994, the Mayor of the District of Columbia sent GAO a letter presenting total revenues for fiscal year 1993 of $2,929,117,000, which would be used to calculate the federal payment for fiscal year 1994. If congressional directives for calculating the revenues had been followed, however, revenues of $2,797,801,000 would have been reported. During fiscal year 1993, the District changed the legal definition of the real property tax year. This and related changes resulted in counting $172,863,000 in taxes collected as an increase to fiscal year 1993 revenue, but did not generate any additional cash during fiscal year 1992. As a result of these changes, the fiscal year 1995 payment may be increased by about $41 million under the payment formula. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-94-139/html/GAOREPORTS-AIMD-94-139.htm GAO/AIMD-94-139 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-139 Letter Report GAO/AIMD-94-139; Breakdown of District Revenue; Local governments Audits Federal aid to localities General fund appropriation accounts Budget receipts Funds management Accounting procedures Auditing procedures Future budget projections Government collections District of Columbia