Policies
Audit: Information for Agencies
The Audit Unit conducts financial audits, attestation engagements, and performance audits in accordance with the General Accountability Office’s (GAO) generally accepted government auditing standards (GAGAS).
Audit’s goals are to conduct independent audits and other reviews of District government programs and operations to ensure they operate economically, efficiently, and effectively.
Inspections and Evaluations (I&E): Information for Agencies
The Inspections and Evaluations Unit (I&E) is dedicated to providing District decision makers with objective, thorough, and timely analysis and recommendations to improve the efficiency, effectiveness, and economy of operations and programs.
We review and analyze the key programs and activities of an agency or department to help managers improve performance and gain a clear understanding of their operations.
I&E’s goals are to: help District agencies comply with applicable laws, regulations, and policies; and promote continuous improvement in the delivery of services to D.C. residents, and others, who have a vested interest in the city’s success.
Green Book
Internal control helps an entity run its operations efficiently and effectively, report reliable information about its operations, and comply with applicable laws and regulations. Standards for Internal Control in the Federal Government, known as the "Green Book," sets the standards for an effective internal control system for federal agencies.
To access the Green Book, click here
Yellow Book
The Yellow Book is used by auditors of government entities, entities that receive government awards, and other audit organizations performing Yellow Book audits. It outlines the requirements for audit reports, professional qualifications for auditors, and audit organization quality control. Auditors of federal, state, and local government programs use these standards to perform their audits and produce their reports.
To access the Yellow Book, click here.
