Our Statutory Authority
ODCA was authorized by Section 455 of the District of Columbia Home Rule Act, D.C. Code Section 1-204.55(b) which states: “The District of Columbia Auditor shall each year conduct a thorough audit of the accounts and operations of the government of the District in accordance with such principles and procedures and under such rules and regulations as he/she may prescribe.”
Access to Records
During audits, ODCA requires access to agency records, files and other information to complete the audit effectively. ODCA’s right to access information required for audit purposes is detailed in D.C. Code Section 1-204.55 (c) which states: “The District of Columbia Auditor shall have access to all books, accounts, records, reports, findings, and all other papers, things or property belonging to or in use by any department, agency, or instrumentality of the District government and necessary to facilitate the audit.” ODCA has taken necessary steps to safeguard all confidential and/or proprietary information obtained in the course of our audits.