Governmental Funds

(1) How many Governmental Funds are presented as major funds on the financial statements?

(2) What is the total assets amount (in thousands) on the Governmental Funds balance sheet (include both major and non-major funds)?

(3) For Governmental Funds, what activity accounted for the largest source of revenue (found on the ?Statement of Revenues, Expenditures and Changes in Fund Balance?)?

(4) For Governmental Funds, what activity accounted for the largest source of expenditure (found on the ?Statement of Revenues, Expenditures and Changes in Fund Balance?)?

(5) Does your entity have any special revenue funds presented on the financial statements as a major Governmental Funds?

(6) How many Governmental Funds in total (major and non major) does the city maintain?

(7) Does the city have any permanent funds?

(8) What was the Total Fund Balance on the Governmental Funds Balance Sheet (This is the sum of nonspendable, restricted, committed, assigned, and unassigned fund balances)?

Statistical Section

(1) Who was the largest employer of the entity (if this information is provided)?

(2) Please provide several additional interesting statistical data points from your CAFR. For example, you can list the property tax rate, unemployment rate, per-capital income, etc.

2O15 COMPREHENSIVE ANNUAL FINANCIAL REPORT MURIEL BOWSER MAYOR JEFFREY S. DEWITT CHIEF FINANCIAL OFFICER GOVERNMENT OF THE DISTRICT OF COLUMBIA OFFICE OF THE CHIEF FINANCIAL OFFICER Year Ended September 3O, 2O15 2O15 INTRODUCTORY SECTION COMPREHENSIVE ANNUAL FINANCIAL REPORT MURIEL BOWSER MAYOR JEFFREY S. DEWITT CHIEF FINANCIAL OFFICER GOVERNMENT OF THE DISTRICT OF COLUMBIA OFFICE OF THE CHIEF FINANCIAL OFFICER Year Ended September 3O, 2O15 2O15 FINANCIAL SECTION COMPREHENSIVE ANNUAL FINANCIAL REPORT MURIEL BOWSER MAYOR JEFFREY S. DEWITT CHIEF FINANCIAL OFFICER GOVERNMENT OF THE DISTRICT OF COLUMBIA OFFICE OF THE CHIEF FINANCIAL OFFICER Year Ended September 3O, 2O15 INDEPENDENT PUBLIC ACCOUNTANTS REPORT The Mayor and the Council of the Government of the District of Columbia Inspector General of the Government of the District of Columbia: Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the businesstype activities, the aggregate discretely presented component units, the budgetary comparison statement, each major fund, and the aggregate remaining fund information of the Government of the District of Columbia (the District), as of and for the year ended September 30, 2015, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements The District's management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. 1299 Pennsylvania Avenue NW Suite 1120 Washington District of Columbia 20004 P 202.803.2335 F 202.756.1301 Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the District, as of September 30, 2015, and the respective changes in financial position, and where applicable, cash flows thereof and the respective budgetary comparison statement for the general and Federal and private resources funds for the year then ended in accordance with U.S. generally accepted accounting principles. Other Matters Emphasis of Matter As discussed in Note 1Y to the financial statements, during the year ended September 30, 2015, the District adopted new accounting guidance from Government Accounting Standards Board (GASB) Statement No. 68, \"Accounting and Financial Reporting for Pensions - an amendment of GASB Statement No. 27\". Our opinion is not modified with respect to this matter. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the Management's Discussion and Analysis, schedules of employer contributions and schedules of changes in net pension liability and related ratios for the Teachers' Retirement Fund, and the Police and Firefighters' Retirement Fund, and the actuarial analysis and schedule of employer contributions for the Other Post Employment Benefit Program, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District's basic financial statements. The other supplementary information presented in the financial section and introductory and statistical sections, as listed in the accompanying table of contents, are presented for purposes of additional analysis and are not a required part of the basic financial statements. The other supplementary information in the financial section (Exhibits A-1 through A-6 and B-1 and B2) is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the other supplementary information in the financial section is fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them. The 2014 summarized comparative information included in the basic financial statements and other supplementary information has been derived from the District's 2014 audited financial statements which was audited by other auditors' whose reported dated January 28, 2015, who expressed an unmodified opinion on the respective financial statements. Such summarized comparative information does not include sufficient detail to constitute a complete presentation of the 2014 financial statements in conformity with accounting principles generally accepted in the United States of America. Accordingly, such information should be read in conjunction with the District's financial statements as of and for the year ended September 30, 2014. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 27, 2016, on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control over financial reporting and compliance. Washington, DC January 27, 2016 2O15 STATISTICAL SECTION COMPREHENSIVE ANNUAL FINANCIAL REPORT MURIEL BOWSER MAYOR JEFFREY S. DEWITT CHIEF FINANCIAL OFFICER GOVERNMENT OF THE DISTRICT OF COLUMBIA OFFICE OF THE CHIEF FINANCIAL OFFICER Year Ended September 3O, 2O15 GOVERNMENT OF THE DISTRICT OF COLUMBIA OFFICE OF THE CHIEF FINANCIAL OFFICER John A. Wilson Building 1350 Pennsylvania Avenue, NW, Suite 203 Washington, DC 20004 PHOTOS Ernest Grant OCFO Office of the Chief Information Officer tel\t202.727.2476 fax\t202.727.1643 YEAR ENDED SEPTEMBER 30, 2015 cfo.dc.gov I ATTCHED THE FICIACLY YEAR DC 2015 CAFR DEPEDING ON THE COMPRHSIVE ANNUAL FINACIL REPORT District of Columbia 2015 CAFR Introductory/Financial Section (1) Was the entity's annual report for the previous year awarded a \"certificate of achievement for excellence in financial reporting\" by the GFOA? (2) Which public accounting firm audited the financial statements? What was the auditor's opinion on the financial statements? (3) Did the auditor mention internal controls in their report? Did the auditor provide an opinion on the entities internal controls? (4) Was an organizational chart presented? What person, group or entity was at the top of the chart? Governmental Funds (1) How many Governmental Funds are presented as major funds on the financial statements? (2) What is the total assets amount (in thousands) on the Governmental Funds balance sheet (include both major and non-major funds)? (3) For Governmental Funds, what activity accounted for the largest source of revenue (found on the \"Statement of Revenues, Expenditures and Changes in Fund Balance\")? (4) For Governmental Funds, what activity accounted for the largest source of expenditure (found on the \"Statement of Revenues, Expenditures and Changes in Fund Balance\")? (5) Does your entity have any special revenue funds presented on the financial statements as a major Governmental Funds? (6) How many Governmental Funds in total (major and non major) does the city maintain? (7) Does the city have any permanent funds? (8) What was the Total Fund Balance on the Governmental Funds Balance Sheet (This is the sum of nonspendable, restricted, committed, assigned, and unassigned fund balances)? Statistical Section (1) Who was the largest employer of the entity (if this information is provided)? (2) Please provide several additional interesting statistical data points from your CAFR. For example, you can list the property tax rate, unemployment rate, per-capital income, etc