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FOURTH ANNUAL REPORT OF THE DISTRICT OF COLUMBIA AUDITOR

The Office of the District of Columbia Auditor was established by the Home Rule Charter (P.L. 93-198) to monitor, assess, and report on District government operations so as to promote economy and efficiency in the government. The first, and present, D. C. Auditor was sworn into office on March 15, 1975. The first staff members were hired in April 1975. There are presently eleven staff members.

The Home Rule Charter requires that the Auditor annually audit the accounts and operations of the District government and certify revenue estimates in the event bonds are issued. The Office is also required, by various statutes, to audit the Boxing Commission, the Trustee's Fund of the University of the District of Columbia, Advisory Neighborhood Commissions and the Convention Center. The Auditor also has responsibilities under the Depository Act of 1977 and the D. C. General Hospital Commission Act.

In compliance with the requirements of the Charter, the Auditor issues formal reports, letter reports, and opinions. Requests for specific information on present and proposed District operations are received from the Council, the Congress, and the public and are answered by letters, opinions, or testimony. The required audit cf the Advisory Neighborhood Commissions entails both regulatory and auditing action by the Office. In addition to the work which results in the issuance of various reports, the Office monitors ongoing District government activities as well as Federal and other governmental activities which impact on the District. The Auditor also presents testimony before Council and Congressional Committees on proposed legislation and District operations.

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OFFICE WORK PRODUCTS AND PUBLICATIONS

Since the staff is too limited in size to completely audit the District government, the audit program is designed to sample activities. The audit program attempts to concentrate on problems affecting a wide area of the government; on issues which are applicable to many operations; and on operational problems of interest to much of the public. Many reports deal with several agency operations; others while treating only a single program, may represent problems typical to several agencies.

Formal audit reports are issued when specific operational or legislative recommendations are made. These reports may encompass the activities of more than one District agency and often represent more than one fiscal year's work.

Letter reports are generally restricted to one operation or organization, and focus upon one immediate time period. While most Council inquiries are answered in this form, letter reports are also used when suggestions or recommendations are made by this Office affecting internal operating procedures in District agencies and offices.

The Auditor is often asked by the Council, the Congress, and the public to express his opinion about operational procedures and proposed legislation. Additionally, the Auditor will initiate opinions on matters which come to the attention of the Office, and comment on operational actions as they occur. The Auditor and his staff also presert testimony to the Council and the Congress both by request and self-initiation.

During FY 1979, Office staff expended more time and work output in advising Executive and Council staffs, and in participating in task forces, workshops, conferences, etc. As the Office gains expertise and knowledge of District operations, we find that the staff is being called

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on more and more for this type of service. We consider this type of work performance to be as important as the production of formal reports, although it is difficult, if not impossible to measure.

The Office monitors ongoing District government activities, such as employment levels, financial transactions and reorganizations. The Office staff has been involved in aspects of the proposed Integrated Financial Management System for the District. Staff members continually monitor public operations of the District as users of District services, ranging from license applications to clinic inoculations. Internal District rules and regulations are also monitored through review and production of required reports by the professional staff. The staff thus has not only a "paper" knowledge of how the District government works, but a "working" knowledge as well. By being consumers of District services, the office staff is continually evaluating operations and making informal recommendations to departments. A number of reports and letter reports have resulted from such staff experiences.

OFFICE OF THE DISTRICT OF COLUMBIA AUDITOR STAFF

The initial staff consisted of the D. C. Auditor, two management analysts, a financial analyst, and an administrative aid. Four years later the original staff has been augmented by one management analyst, two financial analysts, and a clerk-typist.

The professioral staff includes a lawyer; three with training and experience in public administration; two with training and experience in public and private accounting; and one with training in business administration. Staff members have participated in a number of seminars and training sessions during the year.

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At the end of Fiscal Year 1978 five staff members had over three year's continuous service, three had over two year's service, and one had completed one year's service. This continuing employment has resulted in a staff which is knowledgable of District operations and the interactions inherent in those operations.

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REVIEW OF CURRENT POLICY FOR RETIRING AND REPLACING GENERAL PURPOSE MOTOR VEHICLES January 8, 1979

As a part of an on-going review of the management of large motor vehicle fleets in District Government, we examined the effectiveness of the District's policy for retirement and replacement of its vehicle fleet. For the purposes of this study, we examined maintenance and replacement records for general purpose vehicles operated by the Department of Environmental Services. DES accounts for twenty-five percent of all District-owned vehicles. We examined the findings of the audit from two positions: 1) would it be less expensive to replace vehicles after fewer years of service than current policy dictates? and 2) would it be more cost effective for the District to lease general purpose vehicles instead of purchasing and maintaining them?

Motor vehicle replacement policies are dictated by the Materiel Management Manual of the Department of General Services. That manual establishes six years, or 72,000 miles as replacement criteria, whichever comes first. We found that forty-eight percent of the general purposes vehicles operated by DES were obsolete according to the Manual's standards, with some in use ten years after purchase.

We found that the cost of maintaining a vehicle after its fourth year of use is so great that if the vehicle is used and maintained for eight years, the additional cost of maintenance after the fourth year is greater than the purchase price of a new vehicle.

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