Fiscal Year 2018 Annual Report on the Advisory ......2021/03/22 · 3G 3D 3E 4A 4B March 22, 2021 Fiscal Year 2018 Annual Report on the Advisory Neighborhood Commissions Kathleen

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March 22, 2021

Fiscal Year 2018 Annual Report on the Advisory Neighborhood Commissions

Kathleen Patterson, District of Columbia Auditorwww.dcauditor.org

Audit TeamFredericka Shaw, Auditor in Charge

Julie Lebowitz, Deputy Auditor

A report by the Office of the District of Columbia Auditor

D.C. ADVISORY NEIGHBORHOOD COMM

ISSIONS

Table of Contents

Executive Summary ........................................................................................................................... 1

Objectives, Scope, and Methodology ................................................................................................2

Background .......................................................................................................................................3

Audit Results .................................................................................................................................... 5

Conclusion ....................................................................................................................................... 13

Summary of Report Recommendations .......................................................................................... 14

Agency Comments .......................................................................................................................... 15

ODCA Response to Agency Comments ...........................................................................................27

Appendix A ..................................................................................................................................... 29

Appendix B ...................................................................................................................................... 31

Appendix C ......................................................................................................................................33

Appendix D ......................................................................................................................................35

Appendix E ......................................................................................................................................37

Appendix F ..................................................................................................................................... 46

1Fiscal Year 2018 Annual Report on the Advisory Neighborhood Commissions

March 22, 2021

What ODCA FoundThe fiscal year (FY) 2018 consolidated Annual Report on Advisory Neighborhood Commissions (ANCs) found that the ANCs spent $600,967 in their communities. They received $556,8091 in allotments of the $677,688 made available through appropriations. The amount of $120,879 was withheld for lack of documentation by the Office of the Advisory Neighborhood Commis-sions (OANC). We found that some ANCs did not comply with internal control procedures recom-mended by the OANC. The controls are designed to ensure that ANCs operate in a manner that is consistent with ANC rules, regulations, and laws, and serve to protect District assets from fraud, waste, and abuse.

Because the OANC did not provide sufficient documentation for ODCA to conduct a thorough analysis of the financial activities of the 40 ANCs in FY 2017 we could not complete a FY 2017 ANC Annual Report.2 In lieu of an annual report for the fiscal year, this report includes the total FY 2017 receipts and disbursements for all ANCs.

Our assessment of OANC oversight of the ANCs’ FY 2018 quarterly financial reports (QFRs) showed that the OANC did review the QFRs but did not provide evidence of the reviews, their rationale for allotment withholdings, or any evidence of communications between the OANC and the ANCs.

1 This amount is based on the quarterly reports for FY 18 and the allotments related to those reports. First and second quarter allotments for FY 2018 were scheduled to be released in the third and fourth quarter of FY 2018, and third and fourth quarter allotments for FY 2018 were scheduled to be released in the first and second quarters of FY 2019. Therefore, this amount differs from the District Allotments received during FY 2018 as shown in Appendix l.

2 ODCA sent a letter to Chairman Mendelson on September 21, 2018, to inform him that ODCA would not be able to complete the man-dated FY 2017 Annual Report due to a lack of documentation.

3 D.C. Code § 1-309.13 (d) (1) which states in part: “The Auditor shall produce and submit to the Council a consolidated annual report of the financial activity of all the Commissions.”

Why ODCA Did this AuditThe D.C. Code requires that “…[t]he Auditor shall produce and submit to the Council a con-solidated annual report of the financial activity of all the ANCs.”3 Information presented in this annual report is a compilation of financial activi-ty of all 40 ANCs for FY 2018.

As part of this annual report, ODCA assessed whether the OANC exercised oversight of the ANCs’ FY 2018 QFRs.

What ODCA Recommends

The OANC should develop written policies and procedures for the internal review of QFRs, including the release and withholding of quarterly allotments and a review of the beginning and ending balances in order to ensure accuracy.

OANC should perform a comprehensive review of the QFRs to ensure compliance with all requirements of the D.C. Code and maintain supporting documentation of the review process, including any determinations to withhold allotments.

Executive Summary


March 22, 2021

Objectives, Scope, and Methodology

ObjectivesThe objectives of this audit were to provide details on the financial activity of the District’s 40 ANCs for FY 2017 and FY 2018 and to assess whether the OANC exercised oversight of the ANCs’ FY 2018 QFRs.

ScopeThe audit scope was FYs 2017 and 2018 (beginning October 1, 2016, and ending September 30, 2018).

Scope Limitation

The OANC failed to provide documentation/evidence of its quarterly financial review process, specifically documentation to support allotment withholdings, dates reports were received from ANCs, and correspondence between the OANC and the ANCs.

Because the requested information was not provided after several written attempts ODCA decided to conduct a 100% review of the QFRs and supporting documentation.

MethodologyTo complete the audit, we reviewed:

1. FYs 2017, 2018 and FY 2019 1st quarter (October 2018 through December 2018) bank statementsfrom the Office of Finance and Resource Management and the Office of Finance and Treasury, whichare under the control of the Office of the Chief Financial Officer.

2. FY 2018 expenditure transactions for all Commissions. For each expenditure, we revieweddocuments in the OANC One Drive Database, which contained quarterly financial reports withcheck listings, budgets, bank statements, minutes, canceled checks, invoices, contracts, and grantagreements for the ANCs. The ANCs are responsible for providing these documents to the OANC,which is responsible for uploading the documents into the One Drive.

In addition, we tested 100% of ANC expenditures reported on the ANC bank statements and quarterly financial reports for FY 2018 (October 1, 2017–September 30, 2018).

We conducted this performance audit in accordance with generally accepted government auditing standards (GAGAS). Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.


March 22, 2021

Background

D.C. Code provides for the establishment of District of Columbia Advisory Neighborhood Commission (ANC) areas.4 D.C. Code also provides that the Council of the District of Columbia (D.C. Council) shall establish single-member districts within each of the ANCs.5 There are 40 ANCs comprised of 296 Single Member Districts (SMDs).6 ANCs have been operating since 1976. They are nonpartisan and composed of locally elected representatives called Advisory Neighborhood Commissioners (Commissioners). Each SMD has a population of approximately 2,000 residents represented by a Commissioner and each serves a two-year term without pay. The purpose of the ANCs is to bring government closer to the people, and to bring the people closer to government.

The D.C. Council appropriates funds each year to the ANCs.7 Total ANC allocations were $677,688 in fiscal year (FY) 2018. These annual allocations are distributed quarterly, as allotments.8 To receive these funds the ANCs need to establish no more than one checking account at a federally-insured commercial bank, savings and loan association, credit union, or any combination thereof.9 Details of these accounts are to be provided to ODCA.

In April 2017, ANC financial management and oversight shifted from ODCA to the OANC, per changes to the D.C. Code.10

The OANC is headed by an Executive Director who is appointed by the D.C Council. The OANC’s FY 2018 approved operating budget was $1,026,907, with $677,688 allotted for transfer to the ANCs.

The OANC is required to support the efforts of ANCs, review ANCs’ QFRs, and approve or disapprove the release of ANC quarterly allotments.11 In addition, the OANC is to provide assistance to the ANCs in the following areas:12

� Review of quarterly financial reports to ensure compliance with current law, which includes review of bank statements, minutes, and account records.

� Monitor of ANC expenditures and respond to inquiries from individual ANCs on the legality of proposed actual expenditures, and answer Commissioner questions on grants and supporting documentation.

4 D.C. Code, § 1-309.02 provides that: “[t]here are hereby established in the District of Columbia Advisory Neighborhood Commission areas, the boundaries of which shall be as depicted on the maps of the District of Columbia annexed to and made a part of this part.”

5 D.C. Code, § 1-309.03(a) provides, in part, that: “[t]he Council shall, by act, establish single-member districts for each of the neighbor-hood commission areas. … Each single-member district shall have a population of approximately 2,000 people and shall be as nearly equal as possible. The boundaries of the single-member districts shall conform to the greatest extent possible with the boundaries of the census blocks which are established by the United States Bureau of the Census.”

6 See About ANCs at https://anc.dc.gov/page/about-ancs7 D.C. Code § 1-207.38.8 D.C. Code § 1–309.13(a).9 D.C. Code § 1–309.13(b)(1).10 Act 22-0035, the Advisory Neighborhood Commission Transfer Authorization Emergency Act of 2017, effective March 28, 2017. This was

made permanent in D.C. Law 21-269, the Advisory Neighborhood Commissions Omnibus Amendment Act of 2016.11 D.C. Code § 1-309.15.12 D.C. Code § 1-309.12 (2) (a) (b) (c).


March 22, 2021

� Train chairpersons and treasurers regarding financial reports and submissions.

D.C. Code requires the Auditor to produce and submit to the D.C. Council a consolidated annual report of financial activity of all the ANCs.13

13 D.C. Code § 1-309.13(d)(1).


March 22, 2021

Audit Results

The first section of this report is our statutorily required annual report of ANC financial activity for FY 2018. It contains a discussion of the internal control weaknesses that we found common among ANCs. The second section addresses the OANC and our audit finding that it should improve its documentation of review of ANC financial activity.

FY 2018 ANC Annual ReportConsistent with D.C. Code which requires ODCA to produce and submit an annual report of the financial activity of all ANCs, we provide this FY 2018 consolidated Annual Report on ANCs.14 Information presented is a compilation of financial activity that was obtained from QFRs submitted by ANCs for FY 2018 and information from the District of Columbia Office of the Chief Financial Officer (OCFO).

Explanation of Figures and Appendices This report includes three figures and six appendices which provide details on the FY 2018 financial activities of the District’s 40 ANCs.

Figure 1 Total Funds Maintained by all ANCs as of September 30, 2018

Figure 2 FY 2018 Total Expenditures by Category for all Wards

Figure 3 ANCs Spending Without Budget or Approval in Minutes

Appendix A Summary of Receipts and Disbursements: FYs 2009–2018

Appendix B FY 2018 Disbursement Summary by Ward and Category

Appendix C FY 2018 Percentage of Available Funds Spent

Appendix D ANC Savings Account Balances as of September 30, 2018

Appendix E Summary of FY 2018 Quarterly Receipts and Disbursements

Appendix F Summary of Receipts and Disbursements for FY 2018 by Ward

In Appendix D, we present the savings account balances of the seven ANCs that maintain savings accounts. The remaining 33 ANCs have only a checking account. In each ANC’s Summary of FY 2018 Quarterly Receipts and Disbursements presented in Appendix E, the absence of financial data in a category is based on the ANC not reporting any financial activity.

14 D.C. Code § 1-309.13 (d) (1).


March 22, 2021

FY 2018 Appropriation to Advisory Neighborhood CommissionsFor FY 2018, ANCs were allocated $677,688, which was the same as the amount allocated for FY 2017, apportioned among the 40 ANCs.15

The Office of the Advisory Neighborhood Commissions Recommended Releasing $556,809 of the $677,688 FY 2018 ANC Appropriation The OANC recommended releasing $556,80916 of the $677,688 FY 2018 ANC allocation.17 The OANC recommended disallowing a total of $120,879 for ANC expenditures that did not comply with the requirements found in the D.C. Code, and OANC Guidance on Financial Policies and Procedures for ANC Treasurers and Chairperson.

Total Funds Maintained by All ANCs, as of September 30, 2018Total funds maintained by all ANCs combined, as of September 30, 2018, totaled $2,094,230. Figure 1 presents the total funds maintained by all ANCs combined, as of September 30, 2018.

Figure 1: Total Funds Maintained by all ANCs as of September 30, 2018

Beginning Balance (as of Oct 1, 2017) $1,479,077

Deposited Allotments in FY 201818 $503,098

Other Deposits to ANC Checking Accounts $23,720

Saving Account Balances Maintained by ANCs $88,33519

Total $2,094,230

Source: ANC Bank Statements

FY 2018 ANC Expenditures ODCA’s review of all the ANC expenditures and financial reports found:

� 201 invoices were not included in the QFR for review out of 1,277 expenditure transactions. � 271 of the 1,277 expenditure transactions were not recorded on the check listings enclosed with the

quarterly financial reports.

15 D.C. Code § 1-207.38(e) states, in relevant part, that: “[t]he funding apportioned to each Advisory Neighborhood Commission shall bear the same ratio to the full sum allotted as the population of the neighborhood bears to the population of the District.”

16 This amount is based on the quarterly reports for FY 2018 and the allotments related to those reports. First and second quarter allot-ments for FY 2018 were scheduled to be released in the third and fourth quarter of FY 2018, and third and fourth quarter allotments for FY 2018 were scheduled to be released in the first and second quarters of FY 2019. Therefore, this amount differs from the District Allotments received during FY 2018 as shown in Appendix A.

17 Quarter 3 and Quarter 4 allotments are not disbursed until the subsequent fiscal year.18 Deposited allotments in FY 2018 include some FY 2017 allotments that were not deposited until the beginning of FY 2018.19 See Appendix D for more detail.


March 22, 2021

� Eight of the 1,277 expenditure transactions were paid without checks. Of the eight, seven payments were made to vendors via automated clearing house (ACH) payment services; one payment was an over-the-counter cash withdrawal.

� 58 of the 1,277 expenditure transactions were checks not issued consecutively.

Please see Figure 2 below for a summary of FY 2018 expenditures by category for all Wards.

Figure 2: FY 2018 Total Expenditures by Category for all Wards

Expenditure Category FY 2018 Expenditures

Personnel $ 142,491

Direct Office Cost 30,440

Communication 71,088

Office Supplies, Equipment, Printing 57,453

Grants 70,771

Local Transportation 130

Purchase of Service 124,959

Bank Charges, Transfers and Petty Cash 3,741

Other 99,895

Total $600,967

Source: ANC Quarterly Financial Reports and ANC Bank Statements

GrantsODCA also looked at grants issued by the ANCs. ANCs in seven of eight D.C. wards issued 47 grants totaling $70,771 in FY 2018. ANCs in Ward 7 did not issue any grants. Of the 47 grants issued:

� ANCs provided grant applications for 44 but did not provide applications for the remaining three. � 17 grants of 47 were not approved at a public meeting. � ANCs did not provide statements of use or receipts showing how funds were spent for nine grants

but did provide documentation for 38.


March 22, 2021

FY 2018 ANC Financial ActivityWe analyzed whether all expenses and revenues were reported and adequately documented. Our review of ANC bank statements (1,277 expenditure transactions) found:

� Three checks were cashed without two signatures, as required by D.C. Code.20 � One withdrawal was made for cash, which is prohibited by D.C. Code.21 � Seven payments were made using automated clearing house (ACH) payment services; D.C. Code22

requires all transactions to be paid by check. � 16 ANCs skipped 316 checks and 58 checks were not issued consecutively as required by D.C. Code.23 � 200 cancelled checks were not provided with quarterly reports as required by D.C. Code.24

Some ANCs Lack Necessary Internal ControlsWe found that some ANCs did not comply with internal control procedures recommended by the OANC. Internal controls are designed to ensure that ANCs operate in a manner that is consistent with ANC rules, regulations, and laws, and serve to protect District assets from fraud, waste, and abuse. In FY 2018, we found that in filing their quarterly reports some ANCs failed to:

� Provide appropriate or sufficient documentation to support expenditures as required by D.C. Code.25 � Ensure grantees submitted documentation to support grant expenditures as required by D.C.

Code.26

� Maintain minutes for all public ANC meetings memorializing approval of expenditures at a public meeting required by D.C. Code.27

� Properly complete the QFR.

We found that 28 out of 40 or 70%, of ANCs did not properly reconcile their checking accounts and quarterly reports. As a result, ANCs often reported incorrect beginning and ending balances on their quarterly reports. For purposes of this annual report, because ODCA conducted a 100% review, we were able to establish an accrual balance for each ANC as of October 1, 2017, and used this as the starting point for Appendix E, the Summary of FY 2018 Quarterly Receipts and Disbursements.

For ANCs to fully achieve their mission and to ensure that they properly and effectively address the needs of residents, ANCs must develop and implement appropriate internal controls.

The OANC should continue to work with ANCs to strengthen compliance with internal control procedures to protect ANC assets and District resources and increase accountability and public trust.

20 D.C. Code § 1-309.13(f)(2)(A)(i). 21 D.C. Code§ 1-309.13(f)(2)(C).22 D.C. Code § 1-309.13(f)(2)(A).23 D.C. Code § 1-309.13(f)(2)(A)(iii).24 D.C. Code § 1-309.13(j)(1).25 D.C. Code § 1-309.13(j)(1).26 D.C. Code § 1-309.13(m)(3) and (4).27 D.C. Code § 1-309.13(j)(1).


March 22, 2021

The OANC failed to ensure that ANCs complied with the law by providing complete supporting documentation with the QFRs.The OANC has the responsibility of reviewing the QFRs to monitor ANC expenditures and ensure compliance with current law. The OANC is also tasked with responding to inquiries from individual ANCs on the legality of proposed actual expenditures and providing training to Chairpersons and Treasurers regarding financial reports and submissions.

D.C. Code 1-309.13(j)(1) says each ANC Treasurer is to submit a quarterly report to the OANC. Each report shall include copies of canceled checks, bank statements, grant request letters and disbursements, invoices and receipts, executed contracts, details about all contributions received during the time period covered by the quarterly report, the minutes of all meetings indicating the ANC’s approval of disbursements during the time period covered by the quarterly report, and certification of an ANC’s approval of a quarterly report signed by the ANC’s Secretary. In addition, D.C. Code requires ANCs to develop an annual spending plan for the fiscal year approved at a public meeting.28

In addition, the OANC Guidance on Financial Policies and Procedures for ANC Treasurers and Chairpersons states, “Failure to submit copies of appropriate supporting documentation may result in the disallowance of the related disbursement, and the recommendation of the OANC that the amount be deducted from the ANCs quarterly allotment. And, late failing will result in the delay of reviewing the ANCs quarterly financial reports and may ultimately result in the forfeiture of the related allotment.”

Our review of 100% of the FY 2018 expenditure transactions for all 40 ANCs found that the following documentation was not provided to us by the OANC:

� 28 out of 40 (70%) of ANCs did not have annual budgets, as required by D.C. Code.29 � 27 out of 40 (68%) ANCs did not provide copies of their monthly meeting minutes in

FY 2018 to support the approval of the quarterly report and/or expenditure during that quarter, as required by D.C. Code.30

� 201 out of 1,277 (16%) invoices were not included for reviewing expenditure transactions, as required by D.C. Code.31.

� 200 out of 1,277 (16%) canceled check images were not provided to support expenditure transactions, as required by D.C. Code.32

� 81 of 480 (17%) monthly bank statements were missing or incomplete (12 months x 40 ANCs = 480). D.C. Code requires bank statements to be included with the quarterly financial report.33

� 13 of 160 (8%) quarterly reports were not signed and 9 (6%) were not provided. D.C. Code requires the quarterly financial reports to be signed by the Chairperson, the Secretary, and the Treasurer. 34

28 D.C. Code §1.309.10(n).29 D.C. Code §1.309.10(n).30 D.C. Code § 1-309.13(j)(1).31 D.C. Code § 1-309.13(j)(1).32 D.C. Code § 1-309.13(j)(1).33 D.C. Code § 1-309.13(j)(1).34 D.C. Code § 1-309.13(j)(1).


March 22, 2021

� 271 of the 1,277 (21%) expenditure transactions were not recorded on the check listings enclosed with the quarterly financial reports, which resulted in inaccurate quarterly financial report transaction lists and ending balances. D.C. Code requires a complete quarterly financial report with all checks listed. 35

� 8 of the 1,277 (1%) expenditure transactions were paid to vendors without checks. Seven payments were made with ACH payments and one payment was an over-the-counter cash withdrawal. D.C. Code requires a check with two signatures.36

� 5 out of 1,277 (.4%) transactions did not have “District of Columbia Government” on the face of the checks, as required by D.C. Code.37 Four of the five checks were all related to one ANC.

� 58 of the 1,277 (5%) expenditure transactions were not issued in consecutive order, as required by D.C. Code.38

� 47 of the 1,277 (4%) expenditures were grants. Of the 47, 17 (36%) were not approved, nine (19%) did not have statements of use and/or receipts and three (6%) did not have grant applications, as required by D.C. Code.39

� 28 ANCs (70%) had incorrect beginning and ending balances on the quarterly financial reports.

Lack of Evidence to Support Approval of ExpendituresAs noted, the D.C. Code requires each ANC to develop an annual spending plan for the upcoming fiscal year for the funds received through the annual allocation, which shall be approved at a public meeting.40 The minutes of all meetings indicating the ANC’s approval of disbursements, and certification of the ANC’s approval of the quarterly report are to be submitted with the quarterly report per D.C. Code.41

The OANC did not provide consistent evidence that ANC expenditures were approved by being included in a budget or approved individually according to minutes. Twenty-nine ANCs spent a total of $396,208 in FY 2018 without an approved budget or minutes approving the expenses. However, some of the 29 ANCs’ minutes did show approval of quarterly reports which includes the total amount spent during the quarter, as seen in Figure 3. As a result, $275,960 of the $396,208, or 70%, showed no evidence of either type of expense approval. The FY 2018 ANC expenditures totaled $600,967 and of that total, the OANC did not provide documented support that $275,960, or 46%, had been approved by the ANC.

35 D.C. Code § 1-309.13(j)(1).36 D.C. Code § 1-309.13(f)(2)(A)(i).37 D.C. Code § 1-309.13(f)(2)(iv).38 D.C. Code § 1-309.13(f)(2)(A)(i).39 D.C. Code § 1-309.13(m).40 D.C. Code § 1-309.10(n).41 D.C. Code § 1-309.13(j)(1).


March 22, 2021

Figure 3: ANCs Spending Without Budget or Approval in Minutes

ANCs Without Budget or Minutes

Total Expenditures

Total Approved Expenditures in

Quarterly Financial Reports

Total Expenditures Not Approved in the Quarterly Financial

ReportsPercentage

Not Approved

Ward 1 2 $35,527 $16,367 $19,160 54%

Ward 2 5 $77,071 $4,055 $73,016 95%

Ward 3 3 $41,998 $23,508 $18,490 44%

Ward 4 1 $21,113 $7,269 $13,844 66%

Ward 5 4 $41,214 $5,597 $35,617 86%

Ward 6 4 $51,942 $29,874 $22,068 42%

Ward 7 5 $71,240 $15,256 $55,984 79%

Ward 8 5 $56,103 $17,983 $37,781 67%

29 $396,208 $119,909 $275,960 70% Source: ODCA Summary of Expenditures

Weaknesses Identified in the ANC Grant ProgramThe D.C. Code requires:

� A grant must be awarded pursuant to a vote of the Commission at a public meeting following the public presentation of the grant request.42

� A grantee shall submit an application in writing to the ANC and the OANC.43 � Once approved, the grantee shall provide within 60 days a statement of the use of the funds and

complete receipts that support the expenditure to the Commission and the OANC.44

� The OANC shall maintain a list of prohibited grantees, available to any Commissioner upon request.45

For 100% of the grants tested, we could not:

1. Determine whether the OANC received the grant applications.2. Determine whether the OANC maintained a listing of prohibited grantees. 3. Obtain evidence that the OANC notified the ANCs of the issues with the grants.

42 D.C. Code § 1-309.13(m)(1).43 D.C. Code § 1-309.13(m)(2).44 D.C. Code § 1-309.13(m)(3).45 D.C. Code § 1-309.13(m)(3)(B).


March 22, 2021

In FY 2018, ANCs issued 47 grants. As discussed above, of the 47 there were 17 whose application approvals were not documented, 9 had no statement of use and/or receipts and 3 had no application.

The OANC did not provide evidence that any of the grants were reviewed for proper supporting documentation and did not document whether they maintained a listing of prohibited grantees or that an application was received.

OANC Did Not Provide Documentation to Support Review of the Quarterly ReportsThe OANC failed to provide any proof that guidance/notification was being provided to the ANCs concerning the issues noted with the quarterly reports and reasons for allotment withholdings.

We found that several ANCs were making the same mistakes, including insufficient expenditure approvals, lack of supporting documentation and using incorrect beginning and ending balances.

The OANC appears to do some level of review of the quarterly financial reports because the OANC withheld $120,879, or 18% of the total allotments available to the ANCs. While the OANC stated that ANCs were made aware of withholdings, the Executive Director failed to provide evidence of the communications between the OANC and the ANCs. Based on our review of expenditure transactions, the OANC did not provide evidence of an approved budget or minutes approving expenses for $275,960. While the OANC is doing some review of the QFRs as evidence by the allotment withholdings, additional money should have been withheld from the allotments based on our expenditure review.

The OANC did not have policies and procedure in place for the review of quarterly reports and the allotment release and withholding process. OANC failed to provide support for the allotments withheld and correspondence with the ANCs.

Without complete supporting documentation for expenditures and proper approval by the ANCs there is an increased risk of misappropriation and loss of funds. Without a formal review process, OANC could inconsistently withhold allotments from ANCs. Furthermore, without correspondence between OANC and ANCs detailing the reason for withholding allotments, ANCs may be left without knowledge why funds were withheld which severely limits their opportunity to correct deficiencies.

Recommendation1. The Office of the Advisory Neighborhood Commissions should develop written policies and

procedures for the internal review of quarterly financial reports, including the release and withholding of quarterly allotments and a review of the beginning and ending balances in order to ensure accuracy.

2. The Office of the Advisory Neighborhood Commissions should perform a comprehensive review of the quarterly financial reports to ensure compliance with all requirements of the D.C. Code and maintain supporting documentation of the review process, including any determinations to withhold allotments.


March 22, 2021

Conclusion

The FY 2018 Annual Report shows that the ANCs spent a total of $600,967 in their communities. They received a total of $556,80946 in allotment of the $677,688 available.

For ANCs to fully achieve their mission and to ensure that ANCs properly and effectively address the needs of residents, ANCs must develop and implement appropriate internal controls. They should also review their quarterly reports to ensure that consistent mistakes are not being repeated quarter after quarter.

The OANC should continue to work with ANCs to strengthen compliance with internal control procedures to protect ANC assets and District resources and increase accountability and public trust.

While our review of the OANC’s oversight shows that they did conduct some level of review of the quarterly reports, improvements are necessary to ensure ANCs are complying with the law. The OANC failed to provide evidence of the review of QFRs and reasons for allotment withholdings. While the OANC stated that ANCs are made aware of withholdings, the Executive Director failed to provide evidence of the communications between the OANC and the ANC.

The OANC should monitor and provide feedback to the ANCs concerning their beginning and ending balances, approval of quarterly expenditures, grant program and the importance of submitting documentation to support their transactions.

The OANC should develop internal policy and procedures that govern the office, the ANC program, and the review process.

46 This amount is based on the quarterly reports for FY 18 and the allotments related to those reports. First and second quarter allotments for FY 2018 were scheduled to be released in the third and fourth quarter of FY 2018, and third and fourth quarter allotments for FY 2018 were scheduled to be released in the first and second quarters of FY 2019. Therefore, this amount differs from the District Allotments received during FY 2018 as shown in Appendix A.


March 22, 2021

Summary of Report Recommendations

The recommendations in this report can be implemented without any additional costs to the OANC, and/or help to advance the goals of the OANC, as seen below.

Recommendation

Is There a Cost to the Agency/

Entity to Implement?

Potential to Generate

Revenue or Savings to the

District?

Specific Agency/Entity or

District-Wide Goal Advanced by Recommendation

The Office of the Advisory Neighborhood Commissions should develop written policies and procedures for the internal review of quarterly financial reports, including the release and withholding of quarterly allotments and a review of the beginning and ending balances in order to ensure accuracy.

No NoThe OANC’s mission is directed primarily toward assisting ANCs. Providing on-going assistance to Commissions and individual Commissioners regarding ANC administrative processes, financial oversight, and internal ANC operations.

The Office of the Advisory Neighborhood Commissions should perform a comprehensive review of the quarterly financial reports to ensure compliance will all requirements of the D.C. Code and maintain supporting documentation of the review process, including any determinations to withhold allotments.

No No


March 22, 2021

Agency Comments

On February 22, 2021, we sent a draft copy of this report to the Office of Advisory Neighborhood Commissions (OANC). OANC responded with comments on March 8, 2021. Agency comments are included here in their entirety, followed by ODCA’s response.

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A��i�o�� Nei�h�o�hoo� Commi��ion�� ch ��

Summary and Introduction

�e fin� th�t the ODCA�� metho�o�o�� e�ente� � f�� n� com��ete �e�o�t on ANC fin�nci�� cti�it� in �� e�� ith the OANC�� o�e��i�ht of th�t �cti�it�� he incom��ete �ict��e �� e in ��t to the ODCA f�i��e to ��fe�� nfo�m�tion nee�e� fo� it� �e�ie�� he OANC i� �n��e to comment on ce�t�in ��ecific fin�in�� ec��e ODCA h�� eci�e� to �ithho�� the �et�i�� of it� �e�ie� �nti� a�t�r thi� Ann�� e�o�t i� ��i�he�� in� thi� c�itic�� info�m�tion �n��i��e �hi�e �e ��e��e thi� �e��on�e ��e�ent� the Ann�� e�o�t f�om f�� info�min� the Co�nci� �n� the ��ic� D�e to the metho�o�o�� it em��o�e�� ODCA �i� comm�nic�te �n� of it� conce�n� o� ��e�tion� ��in� the co��e of it� �e�ie�� it �one �o �e �o�� h��e ��o�i�e� mo�e info�m�tion ��o�t ho� �e con��cte� o�� e�ie� of ANC fin�nce�� n ��ition� �e �em�in conce�ne� �e��in� the A��ito��in�Ch��e�� i�it� to meet �AO �t�n�� of o��ecti�it�� hi�e �e h��e conce�n� ��o�t the �e��e�ent�ti�ene�� n� com��etene�� of thi� Ann�� e�o�t� �� i�c��e� �e�o�� e ne�e�the�e�� t�n� �e�� to �o�� ith ODCA in enh�ncin� the ANC�� i�it� to com�� ith Di�t�ict �� n� �e��tion� �n� to en�o� the f�� confi�ence of thei� con�tit�ent��

�� t�odo�o�y �r��nt�d a �u�� and �om��t� ��ort

�he metho�o�o�� o�te� �� ODCA ne��ti�e�� im��cte� it� ��i�it� to ��o�i�e � f�� n� com��ete �ict��e of ANC fin�nce� �� e�� th�t of the OANC�� fin�nci�� o�e��i�ht� ODCA �imite� it� �e�ie� to in��ection of the OANC�� OneD�i�e� �he OneD�i�e i� �he�e the OANC h�� to�e� ANC ��te�� in�nci�� e�o�t� (��) �n� the ��oci�te� �oc�ment�tion th�t ANC� ��e �e��i�e� to �� in ��o�t of thei� �� hi� i� �he�e �e ��t co�ie� of �ecei�t� �n� in�oice�� nt ��ic�tion�� min�te�� n� �e��te� othe� �oc�ment�� ODCA ��e� fo� �cce�� to th�t info�m�tion �o the� co�� e��e the �nn�� e�o�t m�n��te� �� the DC Offici�� Co�e� �n� �e ��o�i�e� them �ith th�t �cce�� hen the� �i� not fin� �n in�oice� � �i�ne� �� nt ��ic�tion� the� conc��e� th�t �n

��

ANC �i� not ��mit it o� th�t it �i� not e�i�t� �h�� the Ann�� e�o�t conc��e�� fo� e��m��e� th�t � ��e n�m�e� of ANC e��en�it��e� ��c�e� the nece�� o�tin� �oc�ment�tion� Conc��ion� �i�e thi� ��e fo�n� th�o��ho�t the �e�o�t� �o�e�e�� the� ��e mi��e��in�� in�cc��te� o� �im�� on�� he� fo��o� f�om � n��o�� efine� metho�o�o�� th�t e�c��e� �i�ect comm�nic�tion �ith the OANC� A mo�e �o��t metho�o�o�� o�� h��e em�o�e�e� ODCA to �� the OANC fo��o�� e�tion�� (�o� e��m��e� ODCA mi�ht h��e ��e�� e notice� � o� � �n�i�ne� �e�o�t� in the OneD�i�e� �i� tho�e ANC� t��n in �n�i�ne� �e�o�t� �n� �i� �o� �e�� cce�t them th�t �� he� �i� not� ho�e�e�� ch fo��o�� e�tion��)

�� ai��d to Sa��uard In�ormation �o� ��d�d �or It� ��i��

�� the�e �een o�en comm�nic�tion �ith the OANC conce�nin� the �oc�ment� th�t the �e�o�t no� �e�c�i�e� �� not ��o�i�e�� e co�� h��e e��ine�� e ��e �oin� no�� th�t �ome o� �� of tho�e �oc�ment� �e�e �n��i��e ��e to �n �nfo�t�n�te e��o� on ODCA�� t� ��io� to t��n�fe��in� fin�nci�� o�e��i�ht �e��on�i�i�it� to the OANC� the ODCA m�n��e� ANC fin�nci�� e�o�tin� ��in� � ��o��iet�� ic�tion c��e� the ��te�� e�o�t A��i�t�nt (��A)� �he ��A �� m�int�ine� on ODCA�� o�n �e��e�� hen the t��n�fe� of o�e��i�ht �e��on�i�i�it� occ��e� in A��i� of �� the ODCA ��o�i�e� OANC �ith �cce�� to the ��A �n� ��i�e� the OANC th�t the� ��nne� to mo�e the ��A to one of OC�O�� e��e�� No ��ecific ��te �� o�i�e� fo� �hen thi� �o�� e �one� �n the me�ntime� �e con��cte� o�� e�ie�� of ANC �� in� the ODCA�� A �n� the OANC �� not in�o��e� in ODCA�� ne�oti�tion� �ith OC�O� �n �� of �� the fo��th ��te� of �� e�innin�� e ��en�� o�t �� cce�� to the ��A� �hi� h��ene� �itho�t �n� ��nin� ��ec��in� o�� o��o�t�nit� to �o�n�o�� n� of the ANC info�m�tion �to�e� on ODCA�� e��e�� on in�e�ti��tin�� e �e��ne� th�t ODCA h�� e�ete� the ��A f�om thei� �e��e� �itho�t en��in� th�t the �oft��e �n� the ��t� �to�e� �ithin it h�� een �ec��e�� t��n�fe��e� to �nothe� �oc�tion� �h�t info�m�tion� �nfo�t�n�te�� o�t�

�� r�� to �ro�id� ��y �ata �ut �n�y ��t�r �u��ication o� t�i� ��ort

�e ��e �n��e to �� efiniti�e�� th�t the info�m�tion �e�c�i�e� in the Ann�� e�o�t �� not ��o�i�e�� info�m�tion th�t �� e�ete� on ODCA�� e��e� o� if the�e i� �nothe� e��n�tion� �he �e��on �e c�nnot �o thi� i� �ec��e ODCA h�� not ��o�i�e� �� ith �n� info�m�tion �� to ��eci�e�� hich ANC�� info�m�tion i� �n��i��e o� �h�t ��tic�� oc�ment� ��e �n��i��e� �h�t info�m�tion i�� ho�e�e�� eco��e� in ODCA�� e�ie� �heet�� e the�efo�e �e��e�te� � co�� of tho�e �heet� �t o�� e�it inte��ie� th�ee month� ��o in e�� Decem�e� �� en if it �o�� h��e �een too ��te fo� ODCA to �e�i�e thei� fin�in�� e �o�� h��e h�� the o��o�t�nit� to ��o�i�e ��ition�� conte�t �n� �n�e��t�n�in� of thei� fin�in�� he�e in o�� comment on the Ann�� e�o�t� �o�e�e�� hi�e ��eein� to o�� e��e�t to ��o�i�e the �e�ie� �heet�� ODCA ��i�e� �� th�t the� �ithhe�� th�t info�m�tion �nti� thi� �e�o�t i� ��i�he�� t i� �nc�e�� h� if thi� info�m�tion m�� h��e�� it c�nnot �e �e �h��e� �efo�e the Ann�� e�o�t i� ��i�he��

��

��t on�� fte��

�� ou�d �a�� ro�id�d It� ��i�� S��t I� It �ad ��n ��u��t�d

A�i�e f�om ANC m�te�i�� the ODCA ��e�� to f��t the OANC fo� not ��o�i�in� info�m�tion ��o�t o�� e�ie� ��oce�� e��ite ��e�e�� itten �ttem�t�� to o�t�in it� �hen thi� c��im �� m��e in the e�it confe�ence on Decem�e� �� e ��e� fo� co�ie� of ��ch comm�nic�tion�� he A��it te�m ��i� the� �o�� it� �o�e�e�� the� h��e not �one �o� �e co�� e��i�� h��e ��o�i�e� ��ch info�m�tion� �ee fo� e��m��e� the�� e�o�t Chec��i�t (Att�chment ��)� �he �heet �o�� h��e �een �e��i�� eco�ni�e� �� the A��ito��in�Chief fo� the c��ent �e�o�t �� it i� the one �e ��e� �hen �he �� et�i�e� to the OANC in �� to t��in �� to �e�ie� �� n� i� �i�t�� i�entic�� to the one th�t �he ��e� to �e�ie� �� hen th�t �e��on�i�i�it� �e�on�e� to ODCA� �o�eo�e�� he h�� i�ect� fi��t�h�n� �no��e��e of ho� �e con��cte� o�� e�ie�� ec��e �he ��tici��te� in o�� e�ie� �o�� in �� A� thi� �e�o�t co�e�� it �o�� h��e �een ��o��i�te� �e�h�� to �� if �e h�� m��e �n� ch�n�e� �fte� he� ��i�nment in the OANC h�� een com��ete�� e �e�e not ��e� th�t ��e�tion �n� �e h�� no �e��on to �o�t ��ch info�m�tion in the �ection of the OneD�i�e �e�ic�te� to the ANC��

�o�� uditor�in��ar�� t ��cti�ity Standard��

A� �e e��ine� �hen the Ann�� e�o�t �e��n� �e �o not �e�ie�e th�t the A��ito��in�Ch��e meet� the �t�n�� fo� o��ecti�it� ��tic��te� in the �nite� �t�te� �o�e�nment Acco�nt��i�it� Office�� ene�� cce�te� �o�e�nment ��itin� �t�n�� (�A�A�)� �he �o��ce� of �o��i��e �i�� inc��e he� �o�� e�ie�in� the ANC�� mi��ion� fo� the fi��t h��f of �� ith th�t info�m�tion �ein� the fo�n��tion fo� �� info�m�tion� h��in� �een �et�i�e� to the OANC in �� note� ��o�e� �he�e �he �ho�e� �� ho� �he con��cte� o�e��i�ht of ANC�� n�� h��in� ��e�io�� een ��e��i�e� �� mem�e� of the OANC �t�ff �hen he �� mem�e� of the ODCA� �t co�� o �e �e�e��nt th�t the A��ito� offe�e� to e�ten� the �en�th of time �he �� et�i�e� to the OANC �n� thi� offe� �� not �cce�te�� n ��ition� �he �� co��tho� of t�o ODCA �e�o�t� th�t �e �e�e c�itic�� of� A� the OANC ��ec�ti�e Di�ecto� ��ote to the A��ito�� t �oe�n�t m�tte� �hethe� �he�� mini�t��ti�e �e��tion�hi� �ith �him� �hen he �� mem�e� of the ODCA� o� he� �e��tion�hi� �ith me �n� the �e�t of m� �t�ff �hen �he �� et�i�e� to the OANC� mi�ht h��e �e� to �o�iti�e �e�� o� it� o��o�ite� the ��o��em i� the ��me� �ho�e �e��tion�hi�� on�t ��omote the ne�t��it� �n� ��ofe��ion�� et�chment th�t i� e��ecte� in �n con��ctin� �n ��it�� ort I� �or� ��out �ocum�ntation ��an �ctua� �oor ��r�ormanc� At ��io�� oint� the Ann�� e�o�t �oe� �e�on� �h�t it� �e�t�icti�e metho�o�o�� o�e�� o�� t i� incon�i�tent in it� h�n��in� of the �n��i��i�it� of ce�t�in �oc�ment�� Doe� thi� �n��i��i�it� �emon�t��te th�t ce�t�in thin�� i� not occ�� o�

��

me�e�� th�t the ��oof th�t the� �i� occ�� i� ��ent� No�m�� t�n�� of ��oof �o�� th�t ��ent f��the� confi�m�tion� the �e�o�t c�n on�� f�i�� note the �n��i��i�it� of the �oc�ment�� he Ann�� e�o�t� ho�e�e�� o ��e�� to �� in�i�ect�� if not �i�ect�� th�t ANC� f�i�e� to c�� o�t � nece�� ction �hi�e ��o �efinin� the ��o��em �� the ��ence of the nece�� oc�ment�tion on the OneD�i�e� �he metho�o�o�� em��o�e� �� ODCA e�c��e� ��in� the ��ect ANC�� o� the OANC� to confi�m �h� the �oc�ment� �e�e not on the OneD�i�e� A��ent ��ch f�ct�fin�in�� the on�� conc��ion� th�t c�n �o�ic�� e ��n i� th�t the �oc�ment� in ��e�tion �e�e not the�e� �h�� hi�e the �n��i��i�it� of � ��tic�� in�oice on the OneD�i�e mi�ht me�n th�t �n ANC �i� not �� i�en in�oice� it co�� o me�n th�t it �� one of tho�e �oc�ment� th�t �e�e �o�t �hen the ��A �� e�ete� f�om the ODCA �e��e�� o� it co�� h��e �een �omethin� th�t the OANC �ecei�e� �� h�� co�� the� th�n e�ect�onic�� nfo�t�n�te�� ODCA �i� not to en��e in �n� fo��o�� hi�e thi� m�� e �n�e��too� �� e��t of �imite� �e�o��ce�� it �oe� not �imini�h the nee� to t��e c��e in ho� the fin�in�� e �e�c�i�e�� ac� o� �ommunication I� I��u�trat�d �y �� i��d� c��c�� he ��c� of fo��o�� n� ��o��em� in ho� the Ann�� e�o�t�� fin�in�� e �e�o�te� i� i��t��te� in the m�tte� of ce�t�in ��i��e� chec�� he �e�o�t �t�te� th�t �i�teen ANC� ��i��e� �� chec�� t inc��e� thi� info�m�tion in � �i�t of �ction� th�t ��e �n��e�tion�� ohi�ite�� ch �� i��in� chec�� ith one �i�n�t��e� �nc��in� �� i��e� chec�� in the �i�t of ��ohi�ite� thin�� im��ie� th�t ��i��in�� i� ��o � �io��tion of the D�C� Offici�� Co�e� �hich it i� not� �o�eo�e�� it i� not c�e�� th�t �� c��c�� e�e ��i��e� o�e�� o��o�e� to �� chec� �� hi� i� not � me�e �e��tin� �oint� �e ��e�io�� info�me� ODCA th�t � fe� h�n��e� chec�� th�t the� h�� ch��cte�i�e� �� o�t� o� �mi��in�� in �� e�e not �o�t o� mi��in�� h�t ��e��e� to �e h�n��e�� of mi��in� chec�� im�� in chec� n�m�e�� hich c�me ��o�t �hen �n ANC o�t�ine� � ne� �� of chec�� n� ��e to �omeone�� e��o�� the ne� chec�� t��te� �t � hi�he� n�m�e� th�n the� �ho�� h��e� Ne�e�the�e�� the ne� chec�� once the� �e�e ��t into ��e �e�e i��e� in ch�ono�o�ic�� n� �e��enti�� o��e�� e�� e��i�e�� Acco��in�� the�e �� no �io��tion of the Co�e� �he�e m�� e � �imi�� e��n�tion he�e �� e�� o�e�e�� ODCA �i� not �� o�t thi� i��e� �n� h�� not i�entifie� tho�e �i�teen ANC� in the Ann�� e�o�t� �e ��e �n��e to ��i�t in �ete�minin� �hich e��n�tion ��ie� he�e �nti� �fte� the Ann�� e�o�t i� ��i�he�� n� the� ��o�i�e ��ch info�m�tion �� h�� een ��ee� to� �n the me�ntime� the inc��ion of thi� fin�in� in � �i�t of ��ohi�ite� �ction� i� �n��nte� �n� mi��e��in�� i�int�r�r�t� t�� uir�m�nt �or �� inut��

��

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�� of �� (��) ��te�� e�o�t� �e�e not �i�ne�� he�e m�� h��e �een �� te�� e�o�t� on the OneD�i�e th�t �i� not h��e �i�n�t��e�� ODCA en��e� �ith �� ho�e�e�� e �o�� h��e e��ine� the ne� OANC ��o��m An��t �ho con��cte� the �e�ie�� i� not h��e �e�� cce�� to � �c�nne� in �� D��in� th�t time �ome ANC� fo�n� it mo�e con�enient to ��mit ��e� co�ie� of thei� �� hich �e�e then ��ce� in � note�oo� �e�t �t the ��o��m An��t�� o��t�tion� �n�i�ne� co�ie� of the �� o��ce� f�om the ANC� �� oft��e� �ho�in� e�e��thin� e�ce�t the �i�n�t��e�� e�e ��o��e� to the OneD�i�e fo� in��ection ��o�e� inc��in� fo� ODCA�� info�m�tion� �nfo�t�n�te�� the o��o�t�nit� ne�e� ��o�e fo� �� to e��in thi� �t�te of �ff�i�� e c�n� ho�e�e�� t�te �ne��i�oc�� th�t no �� e�e� ��o�e�� n� the ��oci�te� ��otment �� e�e� �e�e��e�� th�t �i� not h��e the �e��i�ite �i�n�t��e� on them� �e �n�e��t�n� ho� the ODCA c�me to �n e��oneo�� conc��ion� ��t thi� co�� h��e �een ��oi�e� h�� ODCA�� metho�o�o�� o�e� fo� ��o��i�te fo��o��

�he OANC� � � �i� not �oc�ment �hethe� the� m�int�ine� � �i�tin� of ��ohi�ite� ��ntee� � � � � � �hi� i� t��e� ��t on�� ec��e the�e �� no o��io�� time o� ��ce fo� �� to m��e ��ch � �t�tement� �t i� ��o the c��e th�t �o not h��e � �i�t of ��ohi�ite� ��ntee� �� efine� �� the DC Offici�� Co�e� �he �e��on th�t �e �o not h��e ��ch � �i�t� ho�e�e�� i� th�t �e h��e not �e�i�n�te� �n� ��ohi�ite� ��ntee�� he Ann�� e�o�t� �nfo�t�n�te�� o��c��e� thi� �t�te of �ff�i�� n� ��e�� to c�itici�e the OANC �ec��e �e �i� not �oc�ment th�t �e �i� not h��e ��ch � �i�t� �hi�� in t��n� o��c��e� the f�ct th�t �e no �eco�� of e�e� h��in� �een ��e� if �e h�� i�t��

��

�� r�ation ��at �� ac� Int�rna� �ontro�� I� �ot �� or �ni�u� to t�� o��r�i��t�

�he �e�o�t�� o��e��tion th�t ��ome ANC� ��c� Nece�� nte�n�� Cont�o�� ho�� e ��t in hi�to�ic�� conte�t� �hi� o��e��tion i� not ne� no� i� it �ni��e to the OANC�� o�e��i�ht� �he�e ��o��em� co�� h��e �een mentione� in ��e�io�� it�� n f�ct� the� h��e �een� �n�ee�� ne�� the ��me� i�entic�� n��e h�� een ��e� in the Ann�� e�o�t� ��tin� ��c� to �t �e��t �� fin� th�t ��ome ANC� ��c� Nece�� nte�n�� Cont�o�� hi� �� o the �e�io� �hen the ODCA �� e��on�i��e fo� the o�e��i�ht of the �� ee t��e A� (�he on�� thin� �em��e ��o�t the comment on inte�n�� cont�o�� in the �� Ann�� e�o�t m�� e th�t the �i�t of �eficiencie� in the c��ent �e�o�t i� �ho�te� th�n in ��e�io�� e��) �he ODCA�� e��on�e to the ��c� of ANC inte�n�� cont�o�� th�t the� i�entifie� in e�ch �e�o�t h�� o �een �imi�� nifo�m� ��e �i�� contin�e to �o�� ith ANC� to �t�en�then com��i�nce �ith inte�n�� cont�o� ��oce��e� to ��otect ANC ��et� �n� Di�t�ict �e�o��ce�� n� inc�e��e �cco�nt��i�it� �n� ��ic t��t�� ee ��e ��

�omm�nt� on �� comm�ndation��

��comm�ndation ��

�he Office of the A��i�o�� Nei�h�o�hoo� Commi��ion� �ho�� e�e�o� ��itten �o�icie� �n�

��oce��e� fo� the inte�n�� e�ie� of ��te�� fin�nci�� e�o�t�� inc��in� the �e�e��e �n�

�ithho��in� of ��te�� otment� �n� � �e�ie� of the �e�innin� �n� en�in� ��nce� in

o��e� to en��e �cc��c��

�� omm�nt� ODCA ��e��e� ��itten �o�icie� �n� ��oce��e� fo� thei�

inte�n�� e�ie� �hen the� �e�e �e��on�i��e fo� �e�ie�in� ANC ��te�� fin�nci�� e�o�t��

Ne�e�the�e�� the Ann�� e�o�t� fo� o�e� � �ec��e ��nnin� thei� o�e��i�ht of ANC

�e�o�t�� e�� in �n� �e�� o�t� �e�o�te� the ��me (o� mo�e) �eficiencie� �� e �e�o�te� fo�

�� t i� �iffic��t to thin� of � mo�e con�incin� �emon�t��tion th�t ��ch ��itten

�o�icie� h��e �itt�e �ti�it� in en��in� th�t ANC� com�� ith t��ir o��i��tion��

��comm�ndation ��

�he Office of the A��i�o�� Nei�h�o�hoo� Commi��ion� �ho�� e�fo�m � com��ehen�i�e

�e�ie� of the ��te�� fin�nci�� e�o�t� to en��e com��i�nce �i�� e��i�ement� of the

D�C� Co�e �n� m�int�in ��o�tin� �oc�ment�tion of the �e�ie� ��oce�� inc��in� �n�

�ete�min�tion� to �ithho�� otment��

�� omm�nt� �e �e�ie� �� com��ehen�i�e�� on �n on��oin� ��i� to

en��e ANC fin�nci�� cti�it� i� in com��i�nce �ith the �e��i�ement� of the D�C� Offici��

��

Co�e� �e ��o m�int�in �oc�ment�tion o�� e�ie� ��oce�� inc��in� �n� �ete�min�tion�

to �ecommen� the �ithho��in� of ANC ��otment��

�in�� i�en o�� m�t�� inte�e�t in the efficient �n� �e�� com��i�nt o�e��tion of ANC�� e �e�ie�e the�e i� � nee� to enh�nce comm�nic�tion �et�een o�� office� �n� �e �o�� e�come the o��o�t�nit� fo� � ne� �e�e� of co��o��tion�

��

�a�� r�ation t�at �Som� �� ac� ��c��ary Int�rna� �ontro�� y �nnua� ��ort

�i�ca� ��ar ��r�ation

��

Som� �� ac� ��c��ary Int�rna� �ontro�� e fo�n� th�t �ome ANC� �i� not com�� ith inte�n�� cont�o� ��oce��e� �ecommen�e� �� the OANC� �nte�n�� cont�o�� e �e�i�ne� to en��e th�t ANC� o�e��te in � m�nne� th�t i� con�i�tent �ith ANC ��e�� e��tion�� n� �� n� �e��e to ��otect Di�t�ict ��et� f�om f�� te� �n� ��e� �n�� e fo�n� th�t in fi�in� thei� ��te�� e�o�t� �ome ANC� f�i�e� to�

� ��o�i�e ��o��i�te o� ��fficient �oc�ment�tion to ��o�t e��en�it��e� �� e��i�e� �� D�C� Co�e�

� �n��e ��ntee� ��mitte� �oc�ment�tion to ��o�t ��nt e��en�it��e� �� e��i�e� �� D�C� Co�e�

� ��int�in min�te� fo� �� ic ANC meetin�� memo�i��i�in� ��o�� of e��en�it��e� �t � ��ic meetin� �e��i�e� �� D�C� Co�e�

� ��o�e�� com��ete the ��

�� Som� �� ac� n�c��ary int�rna� contro�� e fo�n� th�t �ome ANC� �i� not com�� ith inte�n�� cont�o� ��oce��e� �ecommen�e� �� ODCA� �nte�n�� cont�o�� e �e�i�ne� to en��e th�t ANC� o�e��te in � m�nne� th�t i� con�i�tent �ith D�C� Co�e �n� �e�� ice �n� o�inion� of the Office of the Atto�ne� �ene�� n� �e��e to ��otect Di�t�ict ��et� f�om ��te� f�� n� ��e� �n �� e fo�n� in�t�nce� in �hich ANC�� i�e� to ��o�i�e ��o��i�te o� ��fficient �oc�ment�tion to

��o�t e��en�it��e�� c�e� ��fficient �e��tion of ��tie� �e��te� to ANC fin�nci��

o�e��tion�� i�e� to en��e th�t ��ntee� ��mitte� �oc�ment�tion to

��o�t ��nt e��en�it��e�� i�e� to m�int�in min�te� fo� �� ic ANC meetin��

memo�i��i�in� ��o�� of e��en�it��e� �t � ��ic meetin��

�� c�e� �e�� econci�i�tion of ANC chec�in� �cco�nt� �� i�e� to �o�� to�ethe� to ��n� e�ec�te� cont�o�� n� ��e�� thei�

��i�it� to �chie�e o��ecti�e�

��

�� Som� �� ac� ��c��ary Int�rna� �ontro�� e fo�n� th�t �ome ANC� �i� not com�� ith inte�n�� cont�o� ��oce��e� �ecommen�e� �� ODCA� �nte�n�� cont�o�� e �e�i�ne� to en��e th�t ANC� o�e��te in � m�nne� th�t i� con�i�tent �ith ANC ��e�� e��tion�� n� �� n� �e��e to ��otect Di�t�ict ��et� f�om ��te� f�� n� ��e� �n �� e fo�n� th�t �ome ANC��

�� i�e� to ��o�i�e ��o��i�te o� ��fficient �oc�ment�tion to ��o�t e��en�it��e��

�� c�e� ��fficient �e��tion of ��tie� �e��te� to ANC fin�nci�� o�e��tion��

�� i�e� to en��e ��ntee� ��mitte� �oc�ment�tion to ��o�t ��nt e��en�it��e��

�� i�e� to m�int�in min�te� fo� �� ic ANC meetin�� memo�i��i�in� ��o�� of e��en�it��e� �t � ��ic meetin�� c�e� �e�� econci�i�tion of ANC chec�in� �cco�nt�� n�

�� i�e� to �o�� to�ethe� to ��n� e�ec�te� cont�o�� n� ��e�� thei� ��i�it� to �chie�e o��ecti�e��

�� Som� �� ac� ��c��ary Int�rna� �ontro�� e fo�n� th�t �ome ANC� �i� not com�� ith inte�n�� cont�o� ��oce��e� �ecommen�e� �� ODCA� �nte�n�� cont�o�� e �e�i�ne� to en��e th�t ANC� o�e��te in � m�nne� th�t i� con�i�tent �ith ANC ��e�� e��tion�� n� �� n� �e��e to ��otect Di�t�ict ��et� f�om ��te� f�� n� ��e� �n �� e fo�n� th�t �ome ANC��

�� i�e� to ��o�i�e ��o��i�te o� ��fficient �oc�ment�tion to ��o�t e��en�it��e��

�� c�e� ��fficient �e��tion of ��tie� �e��te� to ANC fin�nci�� o�e��tion��

�� i�e� to en��e ��ntee� ��mitte� �oc�ment�tion to ��o�t ��nt e��en�it��e��

�� i�e� to m�int�in min�te� fo� �� ic ANC meetin�� memo�i��i�in� ��o�� of e��en�it��e� �t � ��ic meetin�� n�

�� c�e� �e�� econci�i�tion of ANC chec�in� �cco�nt��

�� Int�rna� �ontro� �roc�dur�� ot �o��o��d �y Som� �� te�� fin�nci�� e�o�t� �e�ie�e�� n� ANC ��it� con��cte� ��in� fi�c�� e�� e�e��e� th�t ce�t�in inte�n�� cont�o� ��oce��e� �e�e �ti�� not fo��o�e� �� ome ANC� in con��ctin� thei� fin�nci�� ff�i�� Deficiencie� in inte�n�� cont�o� inc��e�� t �e�e not �imite� to�

��

�� i��ement� not ��o�te� �� o��i�te o� ��fficient �oc�ment�tion�

�� co�ie� of the f�ont �n� ��c� of �� chec�� e�e not ��o�i�e� �ith ��te�� fin�nci�� e�o�t��

�� nt� �e�e not ��o�te� �� co�ie� of ��ic�tion� �n� ANC meetin� min�te� �ho�in� the Commi��ion�� o��

�� f�i��e of ANC ��ntee� to ��mit the �t�tement of ho� ��nt f�n�� e�e ��e� ��on� �ith �ecei�t��in�oice� to ��o�t e��en�it��e of ��nt f�n��

�� not m�int�in min�te� fo� �� ic meetin�� he�� the ANC�

�� not �e�� econci�in� the ANC�� chec� �oo�� n�

�� c� of ��fficient �oc�ment�tion to ��o�t �ett� c��h �eim��ement��

��

�a�� on�� to �� ac� o� Int�rna� �ontro�� y �nnua� ��ort

�i�ca� ��ar �� on�� to �� ac� o� Int�rna� �ontro��

�� e �i�� contin�e to �o�� ith ANC� to �t�en�then com��i�nce �ith inte�n�� cont�o� ��oce��e� to ��otect ANC ��et� �n� Di�t�ict �e�o��ce�� n� inc�e��e �cco�nt��i�it� �n� ��ic t��t��

�� e �i�� contin�e to �o�� ith ANC� to �t�en�then com��i�nce �ith inte�n�� cont�o� ��oce��e� to ��otect ANC ��et� �n� Di�t�ict �e�o��ce�� n� inc�e��e �cco�nt��i�it� �n� ��ic t��t��

�� he A��ito� �i�� contin�e to �o�� ith ANC� to �t�en�then com��i�nce �ith inte�n�� cont�o� ��oce��e� to ��otect ANC ��et� �n� Di�t�ict �e�o��ce�� n� inc�e��e �cco�nt��i�it� �n� ��ic t��t��

�� A� � con�e��ence of the hi�h �i�� o�e� �� non�com��i�nce �ith the �� n�� in �ome c��e� �oo� com��i�nce �ith inte�n�� cont�o�� the A��ito� �i�� i�i�ent�� o�� ith �ffecte� ANC� to �t�en�then �n� ��he�e to inte�n�� cont�o� ��oce��e� �n� im��o�e com��i�nce �ith the ANC Act in o��e� to ��e��te�� fe�� ANC ��et� �n� ��ic f�n��

Attachme�t �

AN� Q�� A�� N��

Quart�r�� rt ��t �� Q� �� at� ��

Issu��

��ss��u��

a��mma�� ece��t� a�� eme�t�� hec�� Acc��t �a� ��e� a�� ce�t��e�

�� a�te� e�� a�a�ce matche� �e�� a�a�ce �� e��t ��m�tte��

c��ta�� a�e c��ect�

��hec� ��t�� m �a� attache� t� �e��t�

e��hec� ��t�� t�ta�� match t�ta� ��eme�t� �� mma�� ece��t� a�� eme�t��

�� hec�� tte� �� m��e tha� ��e e��e��e cate�� e�e ��e�� e�a�ate��

��e� �� t a�� ac� �� a�� chec�� te� �� chec� ��t�� a�e attache��

h��e� chec�� te� �� chec� ��t�� m a�e attache��

�� ett� �a�h ��m �a� attache��

�� e �� e��t��e �a� c��ect�� cate��e��

��a�� Acc��t ��m �a� attache� a�� t�ta�e� c��ect��

�� a�te� �a�� acc��t e�� a�a�ce �a� ca��e� ��a�� c��ect��

m�� A�� chec�� a�� a�� tateme�t� a�e attache��

��e��e� m��te� a�e attache��

��a�t�� a��cat�� m��te� a�� the ��a�t� a �tateme�t �� e� a�� ece��t� �a� attache� �� chec� ��tte� �� a�tee�

��t�act� �� e�c��t�� e��a� �e��ce� �� em��me�t �e��ce� �a� attache� �� e ��th A��t��

��c�me�tat�� a� ��c��e� t� ��t e��e��t��e�

�at� ��rt �ra��tt�� r ��

�at� �� ta�t�� r �� u��tat��

�u� �at� ��r �� u��tat��

�at� �� u��tat�� r�� r��

�


March 22, 2021

ODCA Response to Agency Comments

ODCA appreciates OANC’s review and comments on the draft report. ODCA conducted the audit in accordance with Generally Accepted Government Auditing Standards (GAGAS) which require auditors to be independent, maintain objectivity throughout the audit, and obtain sufficient, appropriate evidence to support the findings. Independence of the audit team was assessed twice during the audit in accordance with ODCA’s Policies and Procedures. The audit team was independent and maintained objectivity throughout the audit. ODCA Deputy Auditor ensured that the auditor in question did not participate in the review of some of the quarterly reports that may have overlapped with the transition period. The auditor’s knowledge of and experience with ANCs is an asset, not a liability. We regret that the Executive Director fails to recognize and acknowledge this.

ODCA has ample evidence to support the conclusions found in the report. The conclusions are not misleading, inaccurate, or wrong. ODCA limited its review of the OANC’s QFR OneDrive database at the request of the Executive Director. ODCA requested the monthly bank statements and copies of the front and back of cancelled checks, for all 40 ANCs, for FY 2018 and the supporting documentation for expenditures that accompany the quarterly financial reports, i.e. meeting minutes, invoices, receipts, contracts, and Commissioner’s books of records. In an email dated August, 23, 2019, the OANC Executive Director stated that “Bank statements, which typically include copies of checks, are available on the “Bank statements” folder in the database…” and “the requested information is included in the eponymously named folder in our database.” Further, in an interview on October 16, 2019, OANC’s Executive Director explained that all available supporting documentation was at that point already uploaded to the database.

The OANC Executive Director claims that ODCA “decided to withhold the details of its review” until after publication of this report. This is incorrect. We let OANC know that we would make our workpapers available to them at the conclusion of the audit. OANC had ample time during the course of the audit to provide any additional documentation and when documentation was specifically requested, OANC did not respond. ODCA would willingly have accepted any missing documentation at the Closeout Meeting held on December 9, 2020 and Exit Conference on March 3, 2021. Documentation was not presented at those meeting, nor were we informed that OANC had additional documentation to provide. At this point, we have no knowledge that OANC actually has any additional documentation.

Regarding OANC’s process for reviewing quarterly reports, in addition to the request made in the August 16, 2019, engagement letter, ODCA requested, the following on October 16, 2019, October 24, 2019, and again on October 30, 2019:

� List of FY 2017 and FY 2018 QFR expense categories including the detailed descriptions for allowable expenses within each category.

� All completed ANC QFR checklists/questionnaires for FY 2018 � The QFR “Status Sheet” for all ANCs for FY 2018

OANC also failed to respond to a request from ODCA’s General Counsel. On September 25, 2019, ODCA’s General Counsel requested an assessment and description of any current legal proceedings or


March 22, 2021

investigations into the operations of OANC services. GAGAS requires auditors to evaluate the impact of investigations or legal proceedings on the audit. Second and third requests were made by the audit team on October 16, 2019, and November 4, 2019.

In 2017, when the responsibility for ANC finances was transitioned to OANC, ODCA worked in partnership with OANC and OCTO to facilitate the transfer of the database to which the OANC was given full access. If as director of the agency, he lost access to the database, he should have brought that to the attention of OCTO, ODCA and the vendor. A year passed before ODCA knew that OANC had lost access to the system and therefore was no longer using it.

We regret that the OANC does not see the importance of developing agency specific policies and procedures related to the internal review of the quarterly financial reports. The fact that ODCA had such procedures when ODCA had responsibility for ANC quarterly reports in no way obviates the OANC’s responsibility for establishing its own written policies and procedures. Policies and procedures serve as a guide for employees to meet organizational objectives and provide high-quality services and products to the public and are always in need of periodic updates. We hope OANC will reconsider the objection to our recommendations and implement them as outlined in our report and will share that hope with the oversight committee of the D.C. Council.

We will continue to seek to improve communication and collaboration between ODCA and OANC as we begin the FY 2019 Annual Financial Report.


March 22, 2021

Appendix A

Summary of Receipts and Disbursements: FYs 2009–2018

Summary of Receipts and Disbursements for Fiscal Years 2009–2018

2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Beginning Balance October 1 $1,479,076.86

Receipts

District Allotment $733,608.11 $724,650.44 $546,781.99 $630,713.22 $646,711.79 $565,950.23 $728,920.94 $614,234.80 $436,068.98 $503,097.89

Interest $55,299.23 $110,045.07 $149,509.34 $226,300.12 $138,122.38 $26,025.02 $158,456.21 $126,530.20 $107.14 $122.31

Other Income $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $11,731.93 $20,177.72

Transfer from Savings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $29,000.00 $3,420.00

Total Receipts $788,907.34 $834,695.51 $696,291.33 $857,013.34 $784,834.17 $591,975.25 $887,377.15 $740,765.00 $476,908.05 $526,817.92

Disbursements

Personnel $124,784.75 $157,268.41 $194,686.35 $174,109.51 $161,435.90 $141,027.75 $130,861.28 $144,513.91 $0.00 $142,490.99

Direct Office Cost $83,394.20 $85,864.92 $97,572.15 $87,222.97 $85,935.35 $62,894.63 $43,070.79 $40,974.34 $0.00 $30,440.36

Communication $62,356.15 $79,538.82 $99,947.02 $88,373.27 $72,010.90 $83,497.76 $76,552.87 $63,727.13 $0.00 $71,087.64

Office Supplies, Equipment, Printing $78,516.42 $82,642.17 $107,797.39 $93,758.44 $65,519.32 $89,365.94 $77,709.48 $54,661.12 $0.00 $57,453.31

Grants $180,367.30 $219,272.99 $153,238.25 $150,315.82 $78,379.32 $75,070.14 $60,788.57 $72,114.94 $0.00 $70,770.69

Local Transportation $252.00 $325.59 $651.24 $861.50 $1,212.02 $430.35 $442.14 $563.12 $0.00 $130.30

Purchase of Service $123,895.98 $149,667.98 $145,829.76 $132,325.68 $84,458.42 $121,025.04 $114,803.06 $103,608.20 $0.00 $124,958.80

Bank Charges, Transfers and Petty Cash $35,087.09 $7,046.77 $29,269.86 $21,562.20 $4,989.85 $5,006.24 $149,942.19 $11,835.13 $2,724.91 $3,740.51

Other $52,645.72 $40,570.23 $107,310.60 $37,358.29 $282,846.57 $27,352.57 $39,175.84 $89,658.10 $483,721.67 $99,894.85

Total Disbursements $741,299.61 $822,197.88 $936,302.62 $785,887.68 $836,787.65 $605,670.42 $693,346.22 $581,655.99 $486,446.58 $600,967.45

Ending Balance September 30 $1,404,927.33

Source: ANC Quarterly Financial Reports FYs 2009 -2018 and Bank Statements for FYs 2017-2018Note 1: FY 2017 disbursements were placed in either the Bank Charges or Other categories. We did not review the FY 2017 quarterly financial reports, cancelled checks, or transactions.Note 2: ODCA’s FY 2018 financial reports were prepared on the accrual basis of accounting, which now includes beginning and ending balances.


March 22, 2021

Appendix B

FY 2018 Disbursement Summary by Ward and Category

Disbursement Summary by Ward and Category FY 2018

Disbursement Category Ward 1 Ward 2 Ward 3 Ward 4 Ward 5 Ward 6 Ward 7 Ward 8 Total

Personnel $14,417.34 $53,829.66 $36,852.70 $25,972.80 $0.00 $10,610.53 $807.96 $0.00 $142,490.99

Direct Office Cost $7,000.00 $0.00 $0.00 $8,745.00 $2,630.00 $0.00 $12,065.36 $0.00 $30,440.36

Communication $318.69 $1,815.21 $6,270.59 $12,401.54 $11,529.39 $1,554.77 $5,301.34 $31,896.11 $71,087.64

Office Supplies, Equipment, Printing $3,129.78 $2,373.58 $3,614.89 $14,007.48 $7,945.02 $2,957.25 $6,935.89 $16,489.42 $57,453.31

Grants $10,477.70 $1,470.00 $16,519.05 $5,092.00 $26,996.85 $9,715.09 $0.00 $500.00 $70,770.69

Local Transportation $0.00 $0.00 $0.00 $44.45 $45.00 $40.85 $0.00 $0.00 $130.30

Purchase of Service $14,311.20 $32,282.81 $2,275.00 $16,008.32 $8,528.19 $26,550.78 $21,327.50 $3,675.00 $124,958.80

Bank Charges, Transfers and Petty Cash $295.99 $544.21 $381.18 $841.92 $198.00 $279.55 $286.06 $913.60 $3,740.51

Other $2,564.99 $6,743.21 $38,367.60 $5,955.67 $3,604.60 $11,199.89 $24,753.23 $6,705.66 $99,894.85

Total Disbursements $52,515.69 $99,058.68 $104,281.01 $89,069.18 $61,477.05 $62,908.71 $71,477.34 $60,179.79 $600,967.45


March 22, 2021

Appendix C

FY 2018 Percentage of Available Funds Spent

Percentage of Available Funds Spent FY 2018

ANC # of Single Member Districts

FY 2018 Funds Available

FY 2018 Disbursements % Funds Spent

1A 12 $29,891.49 $25,159.98 84.17%

1B 12 $111,388.16 $13,627.33 12.23%1C 8 $33,280.35 $10,602.88 31.86%

1D 5 $119,189.69 $3,125.50 2.62%Ward 1 Total 37 $293,749.69 $52,515.69 17.88%2A 8 $61,808.53 $18,075.90 29.24%

2B 9 $94,847.46 $44,170.72 46.57%2C 3 $46,377.33 $727.76 1.57%2D 2 $12,893.32 $2,927.00 22.70%2E 8 $20,373.48 $11,355.63 55.74%

2F 8 $38,433.74 $21,801.67 56.73%Ward 2 Total 38 $274,733.86 $99,058.68 36.06%3B 5 $19,057.63 $10,607.98 55.66%

3C 9 $42,382.42 $39,440.08 93.06%3D 10 $41,784.13 $12,234.84 29.28%3E 5 $32,067.61 $11,275.89 35.16%3F 7 $105,883.49 $16,343.92 15.44%

3G 7 $24,627.45 $14,378.30 58.38%Ward 3 Total 43 $265,802.73 $104,281.01 39.23%4A 8 $75,438.95 $31,358.92 41.57%

4B 9 $21,353.14 $22,932.84 107.40%4C 10 $21,099.80 $21,375.05 101.30%

4D 6 $25,006.68 $13,402.37 53.60%Ward 4 Total 33 $142,898.57 $89,069.18 62.33%5A 8 $38,025.10 $21,118.84 55.54%

5B 5 $11,354.50 $6,087.48 53.61%5C 7 $48,386.97 $10,920.00 22.57%5D 7 $105,080.38 $161.73 0.15%

5E 10 $73,539.73 $23,189.00 31.53%Ward 5 Total 37 $276,386.68 $61,477.05 22.24%6A 8 $26,113.73 $17,154.77 65.69%

6B 10 $55,670.56 $7,570.50 13.60%6C 6 $57,013.94 $13,425.23 23.55%6D 7 $48,546.28 $14,915.44 30.72%

6E 7 $61,073.84 $9,842.77 16.12%Ward 6 Total 38 $248,418.35 $62,908.71 25.32%7B 7 $18,272.89 $9,199.95 50.35%

7C 7 $27,338.16 $8,140.62 29.78%7D 7 $105,931.43 $44,981.59 42.46%7E 7 $84,165.71 $6,824.45 8.11%

7F 7 $74,932.57 $2,330.73 3.11%Ward 7 Total 35 $310,640.76 $71,477.34 23.01%8A 7 $29,912.56 $16,004.68 53.50%

8B 7 $37,386.60 $7,283.97 19.48%8C 7 $50,578.53 $9,464.00 18.71%8D 7 $43,493.89 $11,112.03 25.55%

8E 7 $31,892.56 $16,315.11 51.16%Ward 8 Total 35 $193,264.14 $60,179.79 31.14%

TOTAL 296 $2,005,894.78 $600,967.45 29.96%

Source: ANC Quarterly Financial Reports and bank statements


March 22, 2021

Appendix D

ANC Savings Account Balances as of September 30, 2018

ANC Savings Account Balances as of September 30, 2018

ANC Balance as of September 30, 2018

2E $9,212.91

3C $29,068.01

4B $287.65

4C $3,781.76

5C $10,025.05

6A $13,730.57

7F $22,228.85

Total $88,334.80

Source: ANC’s Bank Statements


March 22, 2021

Appendix E

Summary of FY 2018 Quarterly Receipts and Disbursements

Ward 1, Fiscal Year 2018 Financial Summary

ANC 1A ANC 1B ANC 1C ANC 1D Total

Beginning Balance as of October 1, 2017 $9,700.05 $77,845.91 $28,653.01 $104,440.31 $220,639.28

Receipts

District Allotment $20,023.68 $33,542.25 $4,624.76 $14,738.25 $72,928.94

Interest $0.00 $0.00 $2.58 $11.13 $13.71

Other $167.76 $0.00 $0.00 $0.00 $167.76

Transfer from Savings $0.00 $0.00 $0.00 $0.00

Total Receipts $20,191.44 $33,542.25 $4,627.34 $14,749.38 $73,110.41

Disbursements

1. Personnel $10,560.00 $0.00 $3,857.34 $0.00 $14,417.34

2. Direct Office Cost $7,000.00 $0.00 $0.00 $0.00 $7,000.00

3. Communication $174.69 $0.00 $0.00 $144.00 $318.69

4. Office Supplies, Equipment, Printing $406.59 $1,400.13 $1,313.55 $9.51 $3,129.78

5. Grants $5,477.70 $0.00 $5,000.00 $0.00 $10,477.70

6. Local Transportation $0.00 $0.00 $0.00 $0.00 $0.00

7. Purchase of Service $800.00 $11,086.20 $220.00 $2,205.00 $14,311.20

8. Bank Charges, Transfers and Petty Cash $150.00 $0.00 $145.99 $0.00 $295.99

9. Other $591.00 $1,141.00 $66.00 $766.99 $2,564.99

Total Disbursements $25,159.98 $13,627.33 $10,602.88 $3,125.50 $52,515.69

Ending Balance as of September 20, 2018 $4,731.51 $97,760.83 $22,677.47 $116,064.19 $241,234.00


ANC 2A ANC 2B ANC 2C ANC 2D ANC 2E ANC 2F Total

Beginning Balance as of October 1, 2017 $52,118.57 $79,512.54 $41,752.56 $9,077.00 $6,448.38 $24,256.18 $213,165.23

Receipts

District Allotment $9,689.96 $15,297.27 $4,624.77 $3,811.60 $13,925.10 $14,077.56 $61,426.26

Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Other $0.00 $37.65 $0.00 $4.72 $0.00 $100.00 $142.37

Transfer from Savings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Total Receipts $9,689.96 $15,334.92 $4,624.77 $3,816.32 $13,925.10 $14,177.56 $61,568.63

Disbursements

1. Personnel $12,987.26 $10,485.68 $0.00 $0.00 $10,806.41 $19,550.31 $53,829.66

2. Direct Office Cost $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

3. Communication $163.95 $1,034.27 $0.00 $168.00 $168.00 $280.99 $1,815.21

4. Office Supplies, Equipment, Printing $1,756.63 $232.96 $109.32 $0.00 $235.27 $39.40 $2,373.58

5. Grants $0.00 $0.00 $0.00 $1,470.00 $0.00 $0.00 $1,470.00

6. Local Transportation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

7. Purchase of Service $3,143.06 $27,161.99 $0.00 $1,200.00 $0.00 $777.76 $32,282.81

8. Bank Charges, Transfers and Petty Cash $0.00 $156.00 $0.00 $30.00 $0.00 $358.21 $544.21

9. Other $25.00 $5,099.82 $618.44 $59.00 $145.95 $795.00 $6,743.21

Total Disbursements $18,075.90 $44,170.72 $727.76 $2,927.00 $11,355.63 $21,801.67 $99,058.68

Ending Balance as of September 20, 2018 $43,732.63 $50,676.74 $45,649.57 $9,966.32 $9,017.85 $16,632.07 $175,675.18


ANC 3B ANC 3C ANC 3D ANC 3E ANC 3F ANC 3G Total

Beginning Balance as of October 1, 2017 $7,294.74 $18,749.72 $30,295.63 $29,026.06 $90,188.25 $8,635.61 $184,190.01

Receipts

District Allotment $11,722.84 $5,116.03 $11,248.50 $2,896.83 $15,623.47 $15,991.84 $62,599.51

Interest $0.00 $0.00 $0.00 $17.98 $45.61 $0.00 $63.59

Other $40.05 $18,516.67 $240.00 $126.74 $26.16 $0.00 $18,949.62

Transfer from Savings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Total Receipts $11,762.89 $23,632.70 $11,488.50 $3,041.55 $15,695.24 $15,991.84 $81,612.72

Disbursements

1. Personnel $0.00 $2,306.28 $9,392.50 $4,579.90 $11,043.48 $9,530.54 $36,852.70

2. Direct Office Cost $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

3. Communication $317.50 $181.77 $1,095.87 $2,650.00 $440.11 $1,585.34 $6,270.59

4. Office Supplies, Equipment, Printing $440.90 $134.00 $235.47 $945.01 $590.33 $1,269.18 $3,614.89

5. Grants $9,788.07 $0.00 $0.00 $3,075.98 $3,045.00 $610.00 $16,519.05

6. Local Transportation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

7. Purchase of Service $0.00 $0.00 $1,075.00 $0.00 $1,200.00 $0.00 $2,275.00

8. Bank Charges, Transfers and Petty Cash $36.51 $280.00 $21.00 $0.00 $0.00 $43.67 $381.18

9. Other $25.00 $36,538.03 $415.00 $25.00 $25.00 $1,339.57 $38,367.60

Total Disbursements $10,607.98 $39,440.08 $12,234.84 $11,275.89 $16,343.92 $14,378.30 $104,281.01

Ending Balance as of September 20, 2018 $8,449.65 $2,942.34 $29,549.29 $20,791.72 $89,539.57 $10,249.15 $161,521.72


ANC 4A ANC 4B ANC 4C ANC 4D Total

Beginning Balance as of October 1, 2017 $61,361.39 $560.80 $1,176.23 $14,530.62 $77,629.04

Receipts

District Allotment $14,077.56 $20,370.68 $16,923.57 $10,476.06 $61,847.87

Interest $0.00 $1.66 $0.00 $0.00 $1.66

Other $0.00 $0.00 $0.00 $0.00 $0.00

Transfer from Savings $0.00 $420.00 $3,000.00 $0.00 $3,420.00

Total Receipts $14,077.56 $20,792.34 $19,923.57 $10,476.06 $65,269.53

Disbursements

1. Personnel $13,868.61 $12,104.19 $0.00 $0.00 $25,972.80

2. Direct Office Cost $3,345.00 $5,400.00 $0.00 $0.00 $8,745.00

3. Communication $3,527.05 $2,046.43 $3,296.38 $3,531.68 $12,401.54

4. Office Supplies, Equipment, Printing $7,759.65 $3,147.22 $982.73 $2,117.88 $14,007.48

5. Grants $0.00 $0.00 $5,092.00 $0.00 $5,092.00

6. Local Transportation $44.45 $0.00 $0.00 $0.00 $44.45

7. Purchase of Service $2,124.97 $30.00 $10,800.00 $3,053.35 $16,008.32

8. Bank Charges, Transfers and Petty Cash $316.12 $180.00 $261.80 $84.00 $841.92

9. Other $373.07 $25.00 $942.14 $4,615.46 $5,955.67

Total Disbursements $31,358.92 $22,932.84 $21,375.05 $13,402.37 $89,069.18

Ending Balance as of September 20, 2018 $44,080.03 -$1,579.70 -$275.25 $11,604.31 $53,829.39


ANC 5A ANC 5B ANC 5C ANC 5D ANC 5E Total

Beginning Balance as of October 1, 2017 $24,201.64 $241.54 $48,386.97 $88,749.74 $62,460.65 $224,040.54

Receipts

District Allotment $13,823.46 $11,112.96 $0.00 $16,330.64 $11,079.08 $52,346.14

Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Transfer from Savings $0.00 $0.00 $0.00 $0.00 $0 $0.00 $0.00

Total Receipts $13,823.46 $11,112.96 $0.00 $16,330.64 $11,079.08 $52,346.14

Disbursements

1. Personnel $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

2. Direct Office Cost $0.00 $2,630.00 $0.00 $0.00 $0.00 $2,630.00

3. Communication $9,757.47 $1,771.92 $0.00 $0.00 $0.00 $11,529.39

4. Office Supplies, Equipment, Printing $6,130.87 $0.00 $202.00 $0.00 $1,612.15 $7,945.02

5. Grants $5,000.00 $1,000.00 $10,718.00 $0.00 $10,278.85 $26,996.85

6. Local Transportation $0.00 $0.00 $0.00 $0.00 $45.00 $45.00

7. Purchase of Service $0.00 $0.00 $0.00 $0.00 $8,528.19 $8,528.19

8. Bank Charges, Transfers and Petty Cash $36.00 $138.00 $0.00 $0.00 $24.00 $198.00

9. Other $194.50 $547.56 $0.00 $161.73 $2,700.81 $3,604.60

Total Disbursements $21,118.84 $6,087.48 $10,920.00 $161.73 $23,189.00 $61,477.05

Ending Balance as of September 20, 2018 $16,906.26 $5,267.02 $37,466.97 $104,918.65 $50,350.73 $214,909.63



Beginning Balance as of October 1, 2017 $7,682.45 $55,631.70 $46,997.61 $32,351.16 $53,359.63 $196,022.55

Receipts

District Allotment $18,431.28 $0.00 $10,011.84 $16,195.12 $7,555.46 $52,193.70

Interest $0.00 $38.86 $4.49 $0.00 $0.00 $43.35

Other $0.00 $0.00 $0.00 $0.00 $158.75 $158.75

Transfer from Savings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Total Receipts $18,431.28 $38.86 $10,016.33 $16,195.12 $7,714.21 $52,395.80

Disbursements

1. Personnel $0.00 $0.00 $0.00 $10,610.53 $0.00 $10,610.53

2. Direct Office Cost $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

3. Communication $0.00 $0.00 $27.87 $1,526.90 $0.00 $1,554.77

4. Office Supplies, Equipment, Printing $2,305.00 $0.00 $399.89 $252.36 $0.00 $2,957.25

5. Grants $2,865.97 $0.00 $6,849.12 $0.00 $0.00 $9,715.09


7. Purchase of Service $10,691.80 $7,544.50 $6,014.48 $2,300.00 $0.00 $26,550.78


9. Other $1,247.00 $26.00 $103.87 $139.00 $9,684.02 $11,199.89

Total Disbursements $17,154.77 $7,570.50 $13,425.23 $14,915.44 $9,842.77 $62,908.71



ANC 7B ANC 7C ANC 7D ANC 7E ANC 7F Total


Receipts

District Allotment $16,293.09 $23,784.48 $7,792.64 $11,485.65 $17,753.64 $77,109.50

Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Other $0.00 $0.00 $0.00 $0.00 $7.93 $7.93


Total Receipts $16,293.09 $23,784.48 $7,792.64 $11,485.65 $17,761.57 $77,117.43

Disbursements

1. Personnel $807.96 $0.00 $0.00 $0.00 $0.00 $807.96

2. Direct Office Cost $0.00 $5,530.00 $0.00 $6,535.36 $0.00 $12,065.36

3. Communication $1,083.21 $2,294.78 $645.56 $0.00 $1,277.79 $5,301.34

4. Office Supplies, Equipment, Printing $1,711.06 $290.84 $4,139.90 $264.09 $530.00 $6,935.89

5. Grants $0.00 $0.00 $0.00 $0.00 $0.00 $0.00


7. Purchase of Service $2,070.00 $0.00 $18,987.50 $0.00 $270.00 $21,327.50


9. Other $3,371.72 $25.00 $21,208.63 $25.00 $122.88 $24,753.23






Receipts

District Allotment $8,233.08 $12,044.70 $4,116.54 $16,737.20 $21,514.45 $62,645.97

Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Other $654.75 $0.00 $0.00 $96.54 $0.00 $751.29


Total Receipts $8,887.83 $12,044.70 $4,116.54 $16,833.74 $21,514.45 $63,397.26

Disbursements

1. Personnel $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

2. Direct Office Cost $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

3. Communication $9,814.04 $2,834.54 $8,075.00 $3,651.07 $7,521.46 $31,896.11

4. Office Supplies, Equipment, Printing $4,441.39 $1,336.91 $800.00 $2,046.50 $7,864.62 $16,489.42

5. Grants $0.00 $0.00 $500.00 $0.00 $0.00 $500.00


7. Purchase of Service $950.00 $0.00 $0.00 $2,725.00 $0.00 $3,675.00


9. Other $524.25 $2,805.50 $25.00 $2,592.92 $757.99 $6,705.66




March 22, 2021

Appendix F

Summary of Receipts and Disbursements for FY 2018 by Wards

Summary of Receipts and Disbursements by Wards for FY 2018

Ward 1 Ward 2 Ward 3 Ward 4 Ward 5 Ward 6 Ward 7 Ward 8 Totals

Receipts

District Allotments $72,928.94 $61,426.26 $62,599.51 $61,847.87 $52,346.14 $52,193.70 $77,109.50 $62,645.97 $503,097.89

Interest 13.71 - 63.59 1.66 0.00 43.35 0.00 0.00 122.31

Other Income 167.76 142.37 18,949.62 0.00 0.00 158.75 7.93 751.29 20,177.72

Transfer from Savings 0.00 0.00 0.00 3,420.00 0.00 0.00 0.00 0.00 3,420.00

Subtotals $73,110.41 $61,568.63 $81,612.72 $65,269.53 $52,346.14 $52,395.80 $77,117.43 $63,397.26 $526,817.92

Disbursements

Personnel 14,417.34 53,829.66 36,852.70 25,972.80 0.00 10,610.53 807.96 0.00 $142,490.99

Direct Office Cost 7,000.00 0.00 0.00 8,745.00 2,630.00 0.00 12,065.36 0.00 30,440.36

Communication 318.69 1,815.21 6,270.59 12,401.54 11,529.39 1,554.77 5,301.34 31,896.11 71,087.64

Office Supplies, Equipment, Printing

3,129.78 2,373.58 3,614.89 14,007.48 7,945.02 2,957.25 6,935.89 16,489.42 57,453.31

Grants 10,477.70 1,470.00 16,519.05 5,092.00 26,996.85 9,715.09 0.00 500.00 70,770.69

Local Transportation 0.00 0.00 0.00 44.45 45.00 40.85 0.00 0.00 130.30

Purchase of Service 14,311.20 32,282.81 2,275.00 16,008.32 8,528.19 26,550.78 21,327.50 3,675.00 124,958.80

Bank Charges, Transfers and Petty Cash

295.99 544.21 381.18 841.92 198.00 279.55 286.06 913.60 3,740.51

Other 2,564.99 6,743.21 38,367.60 5,955.67 3,604.60 11,199.89 24,753.23 6,705.66 99,894.85

Subtotals $52,515.69 $99,058.68 $104,281.01 $89,069.18 $61,477.05 $62,908.71 $71,477.34 $60,179.79 $600,967.45

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