Summary: Pursuant to a congressional request, GAO reviewed an audit of the District of Columbia's nonappropriated revenue for fiscal year ended September 30, 1992. GAO found that: (1) the audit conformed with generally accepted auditing standards; (2) the District's $45.024 million in nonappropriated revenue included $3.222 million in federal funds; (3) the District's nonappropriated revenues included proceeds from food sales at district public schools for disadvantaged children, sales of vital records, and sales of correctional institution products; (4) the $54 million in miscellaneous revenue included $782,000 in federal funds; (5) the District's miscellaneous revenues included proceeds from recycling surcharge fees, sales of district properties, and third-party medical insurance payments; (6) the General Fund contained $8.675 million in federal funds; and (7) although miscellaneous revenues are excluded from the federal payment formula, they are similar to other general fund revenues that are included in the computation of the authorized amount.
