MAYOR AND EXECUTIVE AGENCIES - AUDIT STANDARDS FOR GOVERNMENTAL ORGANIZATIONS, PROGRAMS, ACTIVITIES, AND FUNCTIONS - AUDIT STANDARDS


Published: 1986-02-14

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901 AUDIT STANDARDS

901.1 Auditors in the Office of the District of Columbia Auditor shall comply with the standards and procedures contained in the Standards for Audit of Governmental Organizations, Programs, Activities, and Functions (also known as the “Yellow Book”), issued by the Comptroller General of the United States, February 1981. These standards and procedures are incorporated by reference as a part of this chapter.

901.2 In the case of that limited number of financial audits not covered by the standards and procedures cited in § 901.1, the standards and procedures contained in Audits of State and Local Governmental Units (Third Edition), prepared by the Committee on Governmental Accounting and Auditing, American Institute of Certified Public Accountants, shall be the standards and procedures used. These standards and procedures are incorporated by reference as a part of this chapter.

901.3 The publication Standards for Audit of Governmental Organizations, Programs, Activities, and Functions, incorporated by reference in § 901.1, and the publication Audits of State and Local Governmental Units, incorporated by reference in § 901.2, shall be kept on file and shall be available for public inspection at the Office of the District of Columbia Auditor.

901.4 A copy of the publication Standards for Audit of Governmental Organizations, Programs, Activities, and Functions (February 1981) may be obtained from the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402.

901.5 A copy of the publication Audits of State and Local Governmental Units (Third Edition) may be obtained from the American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, New York 10036.

901.6 The District of Columbia Auditor may from time to time adopt new standards and procedures in accordance with the procedures provided in the District of Columbia Administrative Procedure Act (D.C. Code §§ 1-1501 et seq. (1999 Repl.)).

SOURCE: Final Rulemaking published at 33 DCR 888-89 (February 14, 1986).