Ncies%27 Compliance With Small Business Enterprise Expediture Goals for the 1st, 2nd, And 3rd Quaters for Fiscal Year 2011[1]

8/2/2019 Ncies%27 Compliance With Small Business Enterprise Expediture Goals for the 1st, 2nd, And 3rd Quaters for Fiscal Year 2011[1]

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010: 12:AM :SK:JM :fs

DISTRICT OF COLUMBIA AGENCIES' COMPLIANCE WITHSMALL BUSINESS ENTERPRISE EXPENDITURE GOALSFOR THE 1s T , 2ND AND 3 RD QUARTERS OF FISCAL YEAR2011

March 9 , 2012Audit Team:Allegra McCullough , Senior AnalystSo phie Kamal , AnalystJ acarl Melton , Analyst

Yolanda Branche , District of Columbia Auditor


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DISTRICT OF COLUMBIA AGENCIES' COMPLIANCEWITH SMALL BUSINESS ENTERPRISE EXPENDITUREGOALS FOR THE 1ST , 2N D AND 3 RD QUARTERS OFFISCAL YEAR 2011

March 9, 2012Audit Team:Allegra McCul lou gh , Senior AnalystSophie Kamal , Analys tJ acarl Melton , Ana lyst

A Report by the Office of the D.C . AuditorYolanda Branche , D .C. Auditor


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010: 12:AM:SK:JM:fs

The Honorable Kwame Brown, ChairmanCouncil of th e District of Columbia1350 Pennsylvania Avenue, NW, Suite 504Washington, D.C. 20004

Letter Report: District of Columbia Agencies' Compliance with SmallBusiness Enterprise Expenditure Goals for the 1", 2nd , and 3'" Quartersof Fiscal Year 2011

Dear Chairman Brown:The Office of the District of Columbia Auditor (ODCA) examined and assessed

District of Columbia government agencies' compliance with small business enterprise(SBE) expenditure goals for th e 1st , 2 n" and 3,d quarters of fiscal yea r (FY) 2011(October 1,2 010 through June 30,2011) 'OBJECTIVES, SCOPE, AND METHODOLOGY

The objectives of this examination were to:1. determine whether District agencies met the required goal of procuring 50 %

of their expendable budgets with SBEs in FY 20 I I ;; and2. determine District agencies' compliance with SBE goal establishment and

expenditure reporting requirements.;;;The examination covered the period October 1,2010 through June 30, 201l.

The examination was conducted as a non-audit service.;v


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al l reported expenditures against data from th e District's System of Accounting andReporting (SOAR) and Office of Contracting and Procurement's Purchase CardProgram (P-Card), where available. We also verified vendors against DSLBD's CBEOnline System, reviewed DSLBD's Quickbase Data Tracking System and conferredwith key staff from DSLBD and several District agency liaisons responsible for SBEcompliance reporting during FY 2011.


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BACKGROUND

The Small, Local, and Disadvantaged Business Enterprise Development andAssistance Act of 2005, as amended, (the Act) states that "it shall be the goal andresponsibility of the Department [of Small and Local Business Development] tostimulate and foster th e economic growth and development of businesses based in andserving the District of Columbia, particularly certified business enterprises, with th ein tended goals of:

(A) Stimulating and expanding the local tax base of the District ofColumbia;

(B) Increasing the number of viable employment opportunities for Districtresidents ; and

(C) Extending economic prosperity to local business owners, theiremployees, and th e communities they serve."

The Act also tasks DSLBD with providing "advocacy, business developmentprograms, and technical assistance offerings" that will "maximize opportunities forcertified business enterprises to participate in:

(A) The District's contracting and procurement process;(B) The District's economic development activities; and(C) Federal and private sector business opportunities that occur 111 the

District of Columbia.", i


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RESULTS OF THE AUDITOR'S EXAMINATIOND.C. Official Code requires each District agency to contract 50% of th e dollar

volume of it s goods and services to Small Business Enterprises (SBE) each fiscal year.It also requires agencies to submit quarterly SBE expenditure reports to DSLBD andthe Office of the D.C. Auditor. Th e 84 agencies we assessed had a total FY 2011reported appropriated budget of $6,472,890,447 and total reported expendable budgetfor goods and services of $987,139,247.v; Based on th e expendable budget of$987,139,247 th e FY 2011 SBE expenditure goal for these 84 agencies was$493,569,623.

In assessing goal achievement we found that some agencies and DSLBD derivedthe agency's SBE goal from an appropriated budget that included both local and nonlocal funding sources. In these cases, we included SBE expenditures from both localand non-local funds. The 84 agencies' reported appropriated and expendable budgetsand reported SBE goals are in Appendix I.1ST OUARTER RESULTS

We found that th e 84 agencies spent a total of $8,888,313 with SBEs duringth e first quarter of FY 2011 or 2'Yo of the total SBE expenditure goal for all of th e 84agencIes. Expenditures for each of th e 84 agencies for the 1" quarter of FY 20 II arelisted in Appendix I.

We found that 27 of th e 84 agencIes did not submit the required quarterlyexpenditure report for this quarter. The 27 agencies that failed to submit th e requiredexpenditure report are listed in Appendix II.2ND QUARTER RESULTS

The 84 District agencies spent a total of $27,796,844 during the 2nd quarter ofFY 2011 or 6% of the total SB E expenditure goal for all of the 84 agencies. As ofMarch 31, 2011, th e 84 agencies spent a total of $36,685,157 with SBEs.Expenditures for each of the 84 agencies for th e 2nd quarter FY 2011 are listed inAppendix I.


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3RD QUARTER RESULTSTh e 84 District agencies spent a total of $22,827,379 with SBEs during the 3rd

quarter of FY 2011 or 5% of the total expenditure goal for al l 84 agencies. As of June30, 2011, the 84 agencies expended a total of $59,512,536 with SBEs. Expendituresfor each of the 84 agencies for th e 3,d quarter of FY 2011 along with SBE expendituretotals, as of June 30, 2011 are listed in Appendix I.

We found that 25 of the 84 agencies did not submit the required quarterlyexpenditure report for th e 3,d quarter. The 25 agencies that failed to submit th erequired expenditure report are listed in Appendix II.

While some agencies submitted reports in one quarter but failed to submitreports in another quarter, th e following agencies did not submit any quarterly reportsfor the Is', 2 nd , or 3 n1 quarters ofFY 2011.

1. Office of Advisory Neighborhood Commissions2. Board of Real Property Assessments and Appeals3. Office of Community Relations and Services4. Office of the City Administrator5. Council of the District of Columbia6. Disability Compensation Program7. Office of the Deputy Mayor for Education8. Office of Employee Appeals9. District Department of the Environment10. Office of Finance and Resource Management11. Forensic Laboratory Technieian Training Program12. DC Housing Authority13. Department of Human Services14. Justice Grants Administration15. DC Lottery and Charitable Games Control Board16. Medical Liability Captive Insurance17. Public Charter Schools18. Public Employee Relations Board19. Deputy Mayor for Public Safety and Justice20. Special Education Transportation21 . Department of Transportation22 . Office of Victim Services


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sources of the 84 agencies on Local Business Enterprises (LBEs) , SBEs ,Disadvantaged Business Enterprises (DBEs), Local Business Enterprises withPrinciple Offices Located in an Enterprise Zone (DZEs), Resident-Owned Businesses(ROBs), Longtime Resident Businesses (LRBs), Local Manufacturing Enterprises(LME,) and Veteran Owned Businesses (VOB s ), through the 3,d quarter of FY 2011 arepresented in Appendix Ill .

Of the 84 agencies, 18 met or exceeded their reported annual FY 2011 SBEexpenditure goal by the end of the FY 2011 3,d quarter. The 18 agencies that met orexceeded their SBE goals a re presented in Table r.

Table IAgencies that Met or Exceeded Goal by June 30, 2011Agency SH E SHE Goal % of SHE GoalExpenditures Achieved

I Ag in g, Office on $2,630,547 $1,145,047 230%2 Attorney General, Office of th e $649,57 1 $589,053 110%3 Chief Finan c ial Officer, Office of th e $2,744,749 $35,347 7765%4 Contracts and Procurement, Office of $93,751 $59,218 158%5 Elections a nd Ethics, Board of $271,406 $22,346 1215%

Environment, District Department of6 the $585,20 3 $362,0 26 162%Fire and Emergency Medical Services,7 Depar tment of $1,502,444 $1, 118,976 134%

8 Health , Department of $2,89 1,02 3 $1,486,437 194%Homela nd Security a nd Emergency9 Ma na gemen t Agency $2 10 ,153 $22,737 924%

10 Human Se rvices, Dep?-rtment of $ 1,071 ,902 $ 1,069,789 100%Motion Picture a nd Television11 Development, Office of $10,086 $6,548 154%

12 Motor Vehicles, Department of $46 1,068 $356,856 129%13 Parks and Recreation, Department of $ 1,3 60,280 $1,267,002 107%14 Public Schools , DC $5,637,0 15 $3,481,904 162%


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As of June 30, 2011, the 84 District agencies we assessed spent $59,512,536with SBEs toward their FY 2011 SBE goal of $493,569,623. While the 84 agenciesonly reached 12% of th e total SBE expenditure goal by the end of the third quarter, itis our understanding that a significant level of agencies' expenditure activities thataffect SB E goal attainment occurred in the 4 th quarter of the fiscal year.31 DISTRICT AGENCIES DID NOT COMPLY WITH QUARTERLY EXPENDITUREREPORTING REQUIREMENTS AND SOME DISTRICT AGENCIES FILEDINACCURATE SBE EXPENDITURE REPORTS

Our review found that 53 of th e 84 agencies fully complied with expenditurereporting requirements and 31 agencies failed to submit all required reports to DSLBDand the Office of the D.C. Auditor, through the 3rd quarter of FY 2011. Agencies didnot submit required SBE expenditure reports because District agencies failed toimplement policies and procedures to ensure that complete SBE expenditure data wasproperly tracked, collected and reported.

We also found that numerous agencies submitted inaccurate expenditurereports. We found individual agency reporting differences of over $500,000 betweenwhat was reported by an agency and what was verified through SOAR and P-Carddata. Fo r example, the Office of the Chief Technology Officer reported $5,013,266 inexpenditures but according to SOAR and P-Card data th e Office of the ChiefTechnology only purchased $858,775 with SBEs.

I t is important to note, that some agencies actually spent more than theamount reported for SBE expenditures. For example, th e Office of th e Chief FinancialOfficer (CFO) reported $2,193,595 in SBE expenditures but according to SOAR and P-Card data th e CFO spent $2,744,749 with SBEs. Our analysis of the differencesbetween reported expenditures and amounts spent with SBEs, based on a review ofthe 53 agencies submitting al l required quarterly expenditure reports, is listed inAppendix IV.

The cause of some discrepancies between SB E expenditures reported byagencies and actual SB E expenditures may be that agencies reported: (1) contractawards rather than expenditures; (2) dollars appropriated in previous years butexpended in th e reporting quarter or year; or (3) expenditures from both local and


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attainment and to identify agencies that need assistance in procuring goods andservices from SBEs. DSLBD's lack of data may ultimately result in a loss ofprocurement opportunities for SBEs. Additionally, th e failure of agencies to accuratelytrack SB E quarterly expenditures prevents agency procurement officials from makingnecessary spending adjustments during the year to meet their annual SB E goals.

In previous reports, we found that agencies failed to submit accurate SBEexpenditure data because DSLBD failed to properly track and collect data. We arepleased to note that DSLBD implemented measures to improve th e SBE reportingsystem in FY 2012. On November 28,2011, DSLBD launched a new compliancemonitoring system designed to increase accuracy and make the compliance reportingprocess easier and more efficient for Agency Compliance Officers. According to th eDSLBD Director, "The new system will be the central tool for agencies to fulfill theirquarterly and annual CBE compliance reporting, and will satisfy reportingrequirements for both ODCA and DSLBD." Additionally, DSLBD provided AgencyCompliance Officers with opportunities to attend several trainings on the new DSLBDreporting system.RECOMMENDATIONS:

1. DSLBD Director should provide training to Agency Compliance Officersto address SBE reporting errors such as agencies reporting: (1) contractawards rather than expenditures; (2) dollars appropriated in previousyears but expended in the reporting quarter or year; or (3) expendituresfrom both local and non-local funds, that result in inaccurateexpenditure reports.

2. To assist in the accurate preparation and submission of quarterly SBEexpenditure reports, DSLBD Director and reporting Agency Directorsshould partner with the Office of the Chief Financial Officer to provideSOAR access to Agency Compliance Officers.

GOAL -SETTING PROCESS STILL HAD FLAWSOur analysis found that 18 of th e 84 agencies met or exceeded their SBE goals

by the 3nl quarter of FY 2011. Of the 18 agencies, 5 agencies exceed their SBE goal by


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FY 2011 the Office of Unified Communication (OUC), had an appropriated budget of$27 million. OUC declared the expendable budget for FY 2011 as $107,659 and th eSSE goal as $53,830. As of June 30, 2011, OUC had expended $187,492 on SSEsresulting in a 348% goal attainment.

DSLSD implemented new measures to improve the goal setting process for FY2012. According to th e DSLSD Director, in FY 2012 all operating funds (excludingcapital funds), will be monitored and the SSE goal will be established using alloperating funds.14 AGENCIES DID NOT SUBMIT REQUIRED DOCUMENTS TO DSLBD THAT WERENECESSARY FOR THE ACCURATE CALCULATION OF SBE GOALS

To establish FY 2011 SSE goals, DSLSD required each agency to submit, forreview and approval, an Operating Expense Checklist (OEC) and Annual AllocationLetter (AAL), signed by th e agency director. The agencies were instructed to completetheir OEC by filling in their FY 2011 appropriated budget, detailing all costs that couldnot be obtained from SSEs (such as personnel and fixed costs), and subtracting theexcluded costs from the appropriated budget to arrive at their FY 2011 expendablebudget. To calculate the SSE goal, each agency's expendable budget was multipliedby 50%. The AAL and OEC are critical in calculating the agencies' expendable budgetand establishing an accurate SS E goal.

Our review found that 14 agencies did not submit the required AAL and OECand DSLSD calculated th e SSE goal for th e agencies. For 8 of the 14 agencies DSLSDrestated the agency's appropriated budget as th e expendable budget and establishedth e agency's SSE goal as 50% of th e agency's appropriated budget. According toDSLSD representatives, for 6 of the 14 agencies DSLSD calculated th e agency'sexpendable budget based on historical data and multiplied this amount by 50'Yo todevelop the agency's SSE goal. As a result, DSLSD used two different formulas todetermine SSE goals for agencies that did not submit required AAL and OEC.Additionally, DSLSD did not notify th e agencies that did not submit AAL and OEe, ofthe SSE goal that DSLSD established. Table II presents the 14 agencies that failed tosubmit an AAL and OEC.


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Table IIAGENCY SBE GOALS ESTABLISHED BY DSLBDAgency Agency DSLBD

Reported Reported SBEGoalAppropriated Expendable

Agency Bulfget BudgetAdvisory Neighborhood1 Commissions , Office $889 ,000 $889,000 $444,500Arts and Human it ies ,2 Commission on $5,876,692 $473,692 $236,846Community Relations3 and Services , Office of $1,005 ,000 $1 ,005,000 $502,500Council of the District4 of Co lumbia $19,434,075 $ 1,4 8 1,075 $740,538Employee Appeals, $1,306,854Office of $122 ,854 $61 ,427Finance and Resource6 Management, Office of $32,829,000 $32,829 ,000 $ 16 ,414,500Forensic LaboratoryTechnician Training7 Program $1,60 1,000 $1,601 ,000 $800 ,50 0Housing Authority,8 D.C. $22,823,000 $22,823,000 $11,4ll ,500Mental Health,9 Department of $187,527,163 $52,934 ,163 $26,467,082Planning & EconomicDevelopment, Office of

10 the Deputy Mayor For $23,6 14 ,430 $4,9 19 ,430 $2,459,715II Public Charter Schools $432,839,000 $432,839,000 $2 16 ,4 19,500

Public Employee12 Relations Board $879,000 $220,000 $ 110 ,000Public Safety andJustice, Deputy Mayor13 for $375,000 $375,000 $ 187,500Special Education14 Transportation $93,604,000 $93,604,000 $46,802,000


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RECOMMENDATIONS:

1. When determining SSE goals for agencies failing to submit the required OECand AAL, DSLSD should use a consistent standard formula that complieswith appropriate rules and regUlations.

2. When calculating th e agency SSE goal, DSLSD should notify the agency ofthe SSE goal and advise the Council that DSLSD established the goalbecause the agency failed to submit required information.


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CONCLUSIONBased on our analysis we found th a t 84 agencies spent a total of $59,512,536

on SBEs through the 3rd quarter of FY 2011. Of the 84 agencies , 18 met or exceededtheir FY 2011 expenditure goal by the end of the FY 2011 3,d quarter, spending$37 ,286,686. As of June 30, 2011, the 84 District agencies we assessed spent$59,512 ,536 with SBEs toward their FY 20 11 SBE goal of $493,569,623. While the84 agencies only reached 12% of the total SBE expenditure goal by the end of the thirdquarter, it is our understanding that a significant level of agencies ' expenditureactivities that affect SBE goal a ttainment occurred in the 4 th quarter of the fis cal year.

DSLBD has made significant progress in improving th e procedures u sed toestablish District agency SBE goals and monitoring agen cy compliance with SBEreporting requirements and goal a ttainment. We will continue to monitor DSLBD'sprogress and the progress of the District agencies to ensure that SBEs receive theirmandated s hare of District procurement opportunities.

Sincerely,

Yolanda BrancheDistrict of Columbia Auditor


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ENDNOTES

I See D.C. Official Code 2-218.41 of the Small, Local, and Disadvantaged Business EnterpriseDevelopment and Assistance Act of 2005, as amended.ii See D.C. Official Code 2-218.41 (a) of the Small, Local, and Disadvantaged Business EnterpriseDevelopment an d Assistance Act of 2005, as amended.ii i See D.C. Official Code 2-21S.S3(a) an d (b) of the Small, Local, and Disadvantaged Business EnterpriseDevelopment and Assistance Act of 2005, as amended, which requires agencies to "submit a quarterlyreport to the Department !DSLBD] an d to the District of Columbia Auditor within 30 days after the end ofeach quarter" and an annual report "v.lithin 30 days of the issuance of the Comprehensive AnnualFinancial Report. ,'il' See Government Auditing Standards, ,July 2007 Revision A3.02 and A3.03a, which states in part thatAudit organizations in government entities frequently provide non-audit services that differ from theprofessional services provided by an accounting or consulting firm to or for the audited entity. The typesof non-audit services ar e often performed in response to a statutory requirement, at the discretion of theauthority of the audit organization, or for a legislative oversight body or an independent externalorganization and do not impair auditor independence. Examples of these types of services includeproviding information or data to a requesting party without auditor evaluation or verification of theinformation or data.I' DSLSD Quickbase Data Tracking System, as of December 14,2011.vi See D.C. Official Code 2-218.13(a) of the Smail, Local, and Disadvantaged Business EnterpriseDevelopment an d Assistance Act of 2005, as amended.I ' l l To establish FY 2011 SB E goals, DSLBD required each agency to su bmit an Annual Allocation Letter(AAL) an d Operating Expense Checklist (OEC). Th e OEC included the agency's appropriated budget andexpendable budget. The expendable budget in the OEC is the agency's appropriated budget reduced byfunding sources, object classes, objects, and other items that the agency could no t reasonably beexpected to obtain from SBEs. To calculate the SSE goal, the agency multiplied the expendable budget by50(X).


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APPENDICES


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App endix IFY 2011 Expenditures 1st Through 3rd Quarters

Reported Reported% of SBE GOai iAppropriated Expenda ble Re ported SBE 1st Quarter SBE 2nd Quarter SBE 3rd Quarter SBE Total FY 2011 SBE

Agency Budget Budget Goal Expenditures Expenditures Expenditures Expenditures Achieved24 DC National Guard $2,465,029 $36,129 $18,065 $617 $ 0 $0 $617 3%

Expenditures Expenditures Cannot DetermineDispersed Dispersed Expenditures Expenditures Expenditures

Through Office Through Office Dispersed Through Dispersed Through Dispersed ThroughDisability Compensation of Risk of Risk Office of Risk Office of Risk Office of Risk

25 Program (2) $28,170,000 $0 $0 Management Management Management Management Management26 Disability Rights, Office of $1,068,566 $177,365 $88,683 $30,280 $30,850 $0 $61,130 69%

Non CalculableDisability Services, Department Agency Established27 on $56,808,345 $0 $0 $123,185 $193,254 $588,550 $904,989 SBE Goal as $0Education, Office of the Deputy

28 Mayor for $1,273,383 $305,116 $152,55 8 $293 $89 $2,647 $3,029 2%29 Elections and Ethics, Board of $4,282,749 $44,692 $22,346 $109,364 $59,447 $102,595 $271,406 1215%30 Employee Appeal s, Office of $1,306,854 $122,854 $61,427 $1,889 $12,339 $2,039 $16 ,266 26%

Employment Services, ,31 Department of $36,629,815 $1,541,714 $770,857 $22,116 $98,574 $94,011 $214,701 ,28%1

Environment, District32 Department of the $12,904,135 $724,052 $362,026 $99,628 $218,990 $266,584 $585,203 162%i

Finance and Resource I33 Management, Office of $32,829,000 $32,829,000 $16,414,500 $0 $3,212 $965 $4,178 0%'Fire and Emergency Medical

34 Services, Department of $195,529,834 $2,237,952 $1,118,976 $322,722 $701,453 $478,269 $1,502,444 134%Forensic laboratory Technician

35 Training Program $1,601,000 $1,601,000 $800,500 $0 $0 $2,970 $2,970 0%:36 Health, Department of $74,471,870 $2,972,874 $1,486,437 $601,075 $1,261,956 $1,027,992 $2,891,023 194%!

Health Care Finance ,37 Department of $2,139,715,651 $41,326,88 3 $20,663,4 42 $5,788 $38,171 $92,732 $136,691 1%

Homeland Security and38 Emergency Management Agency $1,993,709 $45,475 $22,737 $34,260 $57,839 $118,054 $210,153 924%1IHousing and Community ,

39 Development, Department of $12,064,000 $865,448 $432,724 $8,586 $20,353 $39,789 $68,729 16%


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Appendix IFY 2011 Expenditures 1st Through 3rd Quarters

78798081828384

AgencyUnifed Communications, OfficeofUniversity of the District ofColumbia (6)Veterans Affai rs, Office ofVictim Services, Office ofWash ington Convention andSports Authority (7)Youth and RehabilitationServices, Department ofZoning, Office ofTotalSOURCE: SOAR and PurchaseCard Data

ReportedAppropriated

Budget$27,097,232

$118,918,519$391,952

$13,905,506$93,131,198$90,680,625

$2,660,195$6,472,890,447

ReportedExpendable Reported SBE

Budget Goal$107,659 $53,830

$11,409,215 $5,704,608$42,064 $21,032$10,000 $5,000

$13,580,586 $6,790,293$3,536,998 $1,768,499

$375,082 $187,541$987,139,247 $493,569,623

1st Quarter SSE 2nd Quarter SBE 3rd Quarter SSE Total FY 2011 SBE %of SBE GoalExpenditures Expenditures Expendi tures Expenditures Achieved

$22,024 $33,088 $132,379 $187,492 348%$779,668 $5,766,563 $1,702,962 $8,249,193 145%

$2,451 $15,233 $11,050 $28,733 137%$833 $1,457 $972 $3,261 65%

$1,433,622 $3,985,855 $3,282,593 $8,702,070 128%$30,852 $293,244 $203,367 $527,463 30%$14,357 $23,036 $39,489 $76,882 41%

$8,888,313 $27,796,844 $22,827,379 $59,512,536 12%

We were unable to fully assess seven (1) of the 84 agencies . Either the agency's expenditures were reported through another agency or were not disbursed through SOAR or P-Card .(1) SSE expenditures disbursed and reported through the Office of Commuity Affairs.(2) SSE expenditures disbursed and reported through the Office of Risk Management.(3) SSE expenditures not disbursed through SOAR or P-Card. Agency did not submit any of the three required expenditure reports.(4) SSE expenditures disbursed and reported through the Office of Risk Management.(5) Expenditure s not dispersed through SOAR or P-Card. Agency did not submit any of the three required reports.(6) SSE expenditures not disbursed through SOAR and could not be verified. SSE expenditures based on expenditure reports.(7) SSE expenditures not disbursed through SOAR and could not be verified. SSE expenditures based on expenditure reports.


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Appendix IIFY 2011 Agencies That Did Not Submit One or More Quarterly Reports

1st Quarter 2nd Quarter Report 3rd Quarter Re portAge ncy Report Re ceived Received Received

1 Advisory Neighborhood Commissions, Office No No No2 Attorney General, Office of the No Yes Yes3 Board of Real Property Assessments and Appeals No No No4 Campaign Finance, Office of Yes No Yes5 Child and Family Services Agency No Yes Yes6 City Adm inistrator, Office of the No No No7 Community Re lat ions and Services, Office Of(l ) No No No8 Corrections, Department of No No Yes9 Council of the District of Columbia No No No

10 Disability Compensation Program (2) No No No11 Education, Office of the Deputy Mayor for No No No12 Employee Appeals, Office of No No No13 Environment, District Department of the No No No14 Finance and Resource Management, Office of No No No

Fire and Emergency Medical Services, Department15 of (3) Yes Yes No16 Forensic Laboratory Technician Training Program No No No17 Housing Authority, D.C. No No No18 Human Services, Department of (4) No No No19 Ju stice Grants Administration No No No20 Lottery and Charitable Games Control Board, D.C. No No No21 Medical Liability Captive Insurance (S) No No No22 Motor Veh icles, Department of No Yes Yes23 Pub lic Charter Schools No No No24 Public Employee Relations Board No No No25 Public Safety and Justice, Deputy Mayor for No No No26 Public Works, Department of No No Yes27 Serve DC (6) Yes No No28 Special Education Transportation No No No-


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Appendix IIFY 2011 Agencies That Did Not Submit One or More Quarterly Reports

293031

1st Quarter 2nd Quarter ReportAgency Report Received ReceivedState Superintendent of Education, Office of YesTransportation, Department of NoVictim Services, Office of NoTotal Agencies Not Reporting 27

SOURCE: Agency reports(1) Agency reports through the Office of Community Affairs.(2) Agency reports through the Office of Risk Manageent(3) Although, th rough our analysis of data in SOAR, we found that the agencyexceeded their goal by June 30 , 2011, the agency failed to submit an y requiredexpenditure reports.(4) Although, through our analysis of data in SOAR, we found that the agencyexceeded their goal by June 30 , 2011, the agency failed to submit an y requiredexpenditure reports.(5) Agency reports through the Office of Risk Management.

YesNoNo26

(6) Serve DC lost its stand alone financial status during 2nd Quarter. It no w reportswith the Office of the Mayor.

3rd Quarter ReportReceived

NoNoNo25

Appendix III


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FY 2011 All Dollar Expenditures to CBEs by Type, 1st Through 3rd QuartersAgency LBE SBE DBE DZE ROB LRB LME VOB.Administrative Hearings,

1 Office of $58,272 $58,272 $37,000 $57,582 $45,514 $0 $0 $0Advisory Neighborhood

2 Commissions, Office $133 $133 $0 $0 $0 $133 $0 $03 Aging, Office on $2,630,547 $2,630,547 $931,095 $2,629,293 $312 $1,254 $0 $0

Alcoholic Beverage4 Regulation Administration $90,326 $90,326 $16,989 $79,619 $80,489 $71,530 $0 $0

Arts and Humanities,5 Commission on $17,112 $17,112 $10,007 $13,447 $7,000 $0 $0 $0

Asian/Pacific Islander6 Affairs, Office on $3,093 $3,093 $1,600 $2,173 $0 $920 $0 $0Attorney General, Off ice of

7 the $684,395 $649,571 $98,363 $150,936 $57,487 $69,099 $0 $08 Auditor, Office of the $8,850 $8,850 $3,572 $6,382 $5,481 $1,542 $0 $0

Board of Real Property9 Assessments and Appeals $7,664 $7,664 $2,296 $2,729 $1,159 $3,363 $0 $0

10 Cable Television, Office of $73,808 $12,456 $7,146 $9,446 $5,197 $2,754 $0 $011 Campaign Finance, Office of $7,445 $7,445 $1,497 $7,445 $4,726 $3,229 $0 $0

Chief Financial Officer,12 Office ofthe $3,352,181 $2,744,749 $2,075,777 $2,336,527 $1,039,903 $429,837 $0 $0

Chief Medical Examiner,13 Office of the $91,283 $91,283 $86,043 $39,483 $12,557 $4,968 $0 $0

Chief Technology Officer,14 Office of the $9,267,526 $858,775 $9,125,910 $544,053 $710,891 $124,109 $0 $0

Child and Family Services15 Agency $733,611 $448,805 $504,192 $246,037 $19,046 $16,403 $0 $31,806

City Administrator, Office of16 the $22,068 $22,068 $3,831 $10,013 $4,004 $11,532 $0 $0

Appendix III


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FY 2011 All Dollar Expenditures to CBEs by Type, 1st Through 3rd QuartersAgency LBE SBE DBE DZE ROB LRB LME VOB

17 Community Affairs, Office of $5,869 $5,869 $0 $5,025 $0 $844 $0 $0Expenditu Expenditu

Expenditures Expenditure res resExpenditures Expenditures Expenditures Disbursed Expenditures s Disbursed Disbursed DisbursedDisbursed Disbursed Disbursed Through Disbursed Through Through ThroughThrough Office Through Office Through Office Office of Through Office Office of Office of Office of

Community Relations and of Community of Community of Community Community of Community Community Communit Communit18 Services, Office of (1) Affairs Affairs Affairs Affairs Affairs Affairs y Affairs y Affairs

Consumer and Regulatory19 Affairs, Department of $85,876 $85,876 $47,511 $74,864 $38,261 $22,928 $0 $020 Contract Appeals Board $160 $160 $0 $160 $160 $0 $0 $0

Contracts and Procurement,21 Office of $93,751 $93,751 $58,079 $19,723 $25,891 $11,350 $0 $0

22 Corrections, Department of $1,175,231 $1,122,479 $264,724 $501,367 $256,171 $109,883 $0 $0Council of the District of23 Columbia $69,507 $69,507 $42,691 $26,022 $6,440 $851 $0 $024 DC National Guard $617 $617 $0 $617 $617 $0 $0 $0

Expenditu ExpendituExpenditure res resS Dispersed Dispersed Dispersed

Expenditures Expenditures Expenditures Expenditures Expenditures Through Through ThroughDispersed Dispersed Dispersed Dispersed Dispersed Office of Office of Office ofThrough Office Through Office Through Office Through Through Office Risk Risk Risk

Disability Compensation of Risk of Risk of Risk Office of Risk of Risk Managemen Managem Managem25 Program (2) Management Management Management Management Management t ent ent26 Disability Rights, Office of $61,130 $61,130 $0 $276 $30,280 $139 $0 $0- -

Appendix III


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FY 2011 All Dollar Expenditures to CBEs by Type, 1st Through 3rd QuartersAgency LBE SBE OBE OZE ROB LRB LME VOBDisability Services,

27 Department on $1,003,593 $904,989 $416,568 $826,747 $284,613 $472,840 $0 $0Education, Office of the

28 Deputy Mayor for $3,029 $3,029 $2,736 $2,495 $2,736 $0 $0 $0Elections and Ethics, Board

29 of $272,719 $271,406 $202,067 $98,648 $40,869 $50,242 $0 $030 Employee Appeals, Office of $16,266 $16,266 $0 $192 $192 $16,074 $0 $0

Employment Services,31 Department of $1,061,564 $214,701 $1,001,907 $105,769 $61,965 $56,305 $0 $0

Environment, District32 Department of the $606,250 $585,203 $90,558 $239,915 $364,938 $46,008 $0 $85,543

Finance and Resource33 Management, Office of $4,178 $4,178 $900 $0 $0 $3,278 $0 $0

Fire and Emergency Medical34 Services, Department of $1,563,647 $1,502,444 $756,841 $1,430,800 $179,169 $485,987 $0 $0

Forensic Laboratory35 Technician Training Program $2,970 $2,970 $2,970 $2,970 $0 $0 $0 $036 Health, Department of $3,924,047 $2,891,023 $1,233,543 $2,271,729 $509,418 $1,421,083 $0 $0

Health Care Finance,37 Department of $481,675 $136,691 $399,775 $91,755 $53,455 $29,426 $0 $0

Homeland Security andEmergency Management

38 Agency $471,669 $210,153 $297,415 $210,605 $180,683 $7,432 $0 $0Housing and CommunityDevelopment, Department

39 of $68,729 $68,729 $12,268 $38,597 $3,847 $44,708 $0 $0

Appendix III


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FY 2011 All Dollar Expenditures to CBEs by Type, 1st Through 3rd QuartersAgency lBE SBE OBE OZE ROB lRB lME VOB

Expenditure Expenditu Expenditus Not res Not res Not

Expenditures Expenditures Expenditures Expenditures Expenditures Dispersed Dispersed DispersedNot Dispersed Not Dispersed Not Dispersed Not Dispersed Not Dispersed Through Through ThroughThrough SOAR Through SOAR Through SOAR Through SOAR Through SOAR SOAR or P- SOAR or P- SOAR or P-

40 Housing Authority, D.C. (3) or P-Card or P-Card or P-Card or P-Card or P-Card Card Card CardHuman Resources,

41 Department of $521,796 $521,796 $240,138 $351,526 $3,382 $24,147 $0 $042 Human Rights, Office of $61,467 $61,467 $43,385 $33,229 $54,673 $5,688 $0 $0

Human Services,43 Department of $1,371,509 $1,071,902 $354,590 $159,899 $931,949 $95,673 $0 $0Inspector General, Office of !

44 the $48,971 $48,971 $13,464 $30,194 $9,162 $16,302 $0 $0Insurance, Securities, and

4S Banking, Department of $42,824 $42,824 $27,282 $22,569 $22,952 $7,408 $0 $0Justice Grants46 Administration $1,944 $1,944 $0 $220 $0 $1,724 $0 $0

47 Latino Affairs, Office on $4,505 $4,505 $0 $571 $466 $4,505 $0 $0Lottery and Charitable

48 Games Control Board, D.C. $4,154,734 $4,154,734 $90,286 $358,878 $52 $3,731,358 $0 $049 Mayor, Office of the $58,140 $58,140 $4,770 $14,695 $6,140 $34,504 $0 $0

Expenditu ExpendituExpenditure res ress Dispersed Di spersed Dispersed

Expenditures Expenditures Expenditures Expenditures Expenditures Through Through ThroughDispersed Dispersed Dispersed Dispersed Dispersed Office of Office of Office ofThrough Office Through Office Through Office Through Through Office Risk Risk Risk

Medical liability Captive of Risk of Risk of Risk Office of Risk of Risk Managemen Managem Managem50 Insurance (4) Management Management Management Management Management t ent ent

Appendix III


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FY 2011 All Dollar Expenditures to CBEs by Type, 1st Through 3rd QuartersAgency LBE SBE DB E DZE ROB LRB LME VOBMental Health, Department

51 of $995,905 $989,476 $433,264 $684,039 $440,513 $111,678 $0 $0Metropolitan Police52 Department $3,539,470 $2 ,146,460 $2 ,154,102 $1,499,136 $402,455 $258,164 $0 $0Motion Picture andTelevison Development,

53 Office of $10,086 $10,086 $1,855 $8,771 $1,153 $5,547 $0 $0Motor Vehicles, Department

54 of $560,554 $461,068 $399,979 $368,297 $244,543 $52,637 $0 $0Parks and Recreation,

55 Department of $1,424,122 $1,360,280 $1,163,906 $589,568 $959,575 $131,686 $0 $0People's Counsel, Office of

56 the $154,329 $149,744 $39,139 $137,437 $39,746 $19,960 $0 $057 Planning, Office of $46,370 $46,370 $18,943 $30,535 $26,388 $14,312 $0 $0

Planning & EconomicDevelopment, Office of the

58 Deputy Mayor for $527,443 $527,443 $441,787 $503,752 $444,642 $11,154 $0 $059 Police Compla ints, Office of $14,833 $14,833 $7 ,143 $12,959 $7,143 $1,618 $0 $0

Expe nditure Expenditu Expenditus Not res Not res Not

Expenditures Expenditures Expenditures Expenditures Expenditures Dispersed Dispersed Di spersedNot Dispersed Not Dispersed Not Dispersed Not Dispersed Not Dispersed Through Through ThroughThrough SOAR Th rough SOAR Through SOAR Through SOAR Through SOAR SOAR or P- SOAR or P- SOAR or P-

60 Public Charter Schools (5) or P-Card or P-Card or P-Card or P-Card or P-Card Card Card CardPublic Education Facilities

61 Modernization, Office of $2,093,745 $1 ,762,040 $1,012,935 $740,057 $665,135 $665,719 $0 $0Public Employee Relations

62 Board $6,213 $6,213 $160 $160 $160 $6,053 $0 $063 Public Library, DC $1,315,715 $1,315,715 $782,116 $1,137,846 $214,234 $73,904 $0 $0

Appendix III


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FY 2011 All Dollar Expenditures to CBEs by Type, 1s t Through 3rd QuartersAgen cy LBE SBE DBE DZE ROB LRB LM E VOBPublic Safety and Justice,

64 Deputy Mayor for $5,790 $5,790 $0 $0 $0 $5,615 $0 $065 Public Schools, DC $5,637,015 $5,637,015 $1,517,384 $3,603,406 $2,388,242 $1,710,028 $0 $066 Public Service Commission $36,746 $35,016 $16,117 $23,636 $5,218 $8,536 $0 $0

Public Works, Department67 of $1,141,917 $1,035,860 $600,604 $754,968 $322,651 $273,402 $0 $0

Real Estate Services,68 Department of $2,601,816 $2,601,816 $1,408,970 $802,653 $1,242,500 $868,621 $0 $069 Risk Management, Office of $2,652 $2,652 $414 $262 $0 $1,008 $0 $070 Secretary, Office of the $22,465 $22,465 $3,504 $1,456 $1,024 $13,795 $0 $071 Serve DC $12,353 $12,353 $4,105 $6,308 $2,812 $5,571 $0 $0

Small and Local BusinessDevelopment, Department

72 of $7,895 $7,895 $0 $4,192 $3,420 $5,578 $0 $0Special Education

73 Transportation $384,559 $384,559 $107,364 $368,356 $36,875 $203 $0 $0State Superintendent of74 Education, Office of $2,293,576 $904,296 $1,369,216 $837,365 $849,948 $722,643 $0 $075 Taxicab Commission $29,958 $29,958 $11,362 $22,824 $6,283 $1,762 $0 $0

Tenant Advocate, Office of76 the $4,188 $4,188 $0 $4,188 $1,779 $4,143 $0 $0

Transportation, Department77 of $1,968,541 $395,246 $319,902 $1,609,189 $70,036 $1,509,256 $0 $0

Unifed Communications,78 Office of $1,152,867 $187,492 $1,132,744 $167,530 $61,556 $31,372 $0 $0University of the District of

79 Columbia (6) $8,617,252 $8,249,193 $6,207,570 $7,614,025 $539,208 $207,258 $0 $080 Veterans Affairs, Office of $28,733 $28,733 $0 $2,455 $26,278 $1,522 $0 $081 Victim Services, Office of $3,261 $3,261 $0 $1,805 $0 $1,457 $0 $0

Appendix III


30/34

FY 2011 All Dollar Expenditures to CBEs by Type, 1st Through 3rd QuartersAgency LBE SBE DBE DlE ROB LRB LME VOB

Washington Convention and82 Sports Authority (7) $9,602,152 $8,702,070 $2,660,602 $6,972,289 $1,259,255 $506,283

Youth and Rehabilitation83 Services, Department of $709,194 $527,463 $451,248 $450,932 $164,362 $92,720 $0 $084 Zoning, Office of $84,442 $76,882 $23,869 $69,521 $68,240 $51,819 $0 $0

SOURCE: SOAR and P-Card $79,322,836 $59,512,536 $40,800,093 $42,085,138 $15,557,6 20 $14,816,381 $0 $117,349(1) SSE expenditlJi"b disbursed and reponed thtough the Office of Comrnu:tv M f , w ~ (2) SSE f-'xpenditur-e:, disbursed 2nd reported through the OHice of Risk rv'iil ")(\gcment.(3) SBE ('xpendit\Jres no t disbursed through SQ,I\R or P.card. ,'\gene)' did no t SUb,T,il , 1 i ~ y of the l.hrc'2 ,'eqvii"H) ex;:;enditure !'(,PO';5.(4) SBE expcndilures disbursed and repor ted through the Officc of Risk Management.(5) Expenditures no t dispNsed through SOr\R or ?-CarcL !\gency did not "ubrnit ilny of the three :'equi(('d repa:'\S(6) SBE, expendilucE'" no t disbursed through SO/,R and couid not be v2r'ified. [ x p e n d ! t u r - c ~ , b d ~ , e d on c:{!y nciiture '('po"(7) S2E c>:penditu(e5 no t disbmsed through SO/\R 2nd eouid not be vE'i-iiinj. Expenditures b 2 ~ C ' d on cxpC'i"lditUiT r('pons.

Appendix IV


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FY 2011 Agency Self-Reported v. P-Card / SOAR -ReportedTotal FY 2011 Agency- % of Agency Reported SSE

Differenceeported SSE Goal Achieved as of June Total FY 2011 P(ard/SOAR " of p.(ard/SOAR Reported SSEAgency Expend itures 30,2011 Reported SBE Expenditures Goal AchievedAdministrative Hearings,

1 Office of $42,281 23% $58,272 32% $15,9912 Aging, Offi ce on $2,658,014 232% $2,630,547 230% $27,467

Alcoholic Beverage3 Regulation Administration $75,427 58% $90,326 70% $14,899

Arts and Humanities,4 Comm iss ion on $15,071 6% $17,112 7% $2,042

Asian/Pacific Islander5 Affairs, Office on $6,209 56% $3,093 28% $3,1166 Auditor, Office of the $8,979 11% $8,850 11% $1297 Cable Television, Office of $5,305 2% $12,456 5% $7,150

Chief Financial Officer,S Office of the $2,193,595 6206% $2,744,749 7765% $551,155

Chief Medical Examiner,9 Office of the $87,669 54% $91,283 56% $3,614

Chief Technology Officer,10 Office of the $5,0l3,266 11% $858,775 2% .$4,154,490

Community Affairs, Office11 of $2,807 3% $5,869 6% $3,062

Consumer and Regu latory12 Affairs, Department of $798,071 911% $85,876 98% -$712,195l3 Contract Appeals Board $228 23% $160 16% $68

Contracts and14 Procurement, Office of $180,107 304% $93,751 158% $86,35615 DC National Guard $617 3% $617 3% $016 Disability Rights, Office of $30,280 34% $61,l30 69% $30,850

Disability Services,17 Department on $510,230 100% $904,989 100% $394,759

Elect ions and Ethics, Boa rd18 of $7,743 35% $271,406 1215% $263,664

Em p loyment Services,19 Department of $495,216 64% $214,701 28% -$280,515

Health Care Finance,20 Department of $7,899,443 531% $2,891,023 194% -$5,008,420

Appendix IV


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FY 2011 Age ncy Self-Reported v. P-Card/ SOAR-ReportedTotal FY 2011 Agency- % of Agency-Reported SBE

Reported SBE Goal Achieved as of June To tal FY 2011 P-Card/SOAR % of pcard/SOAR.Reported SBE DifferenceAgency Expenditures 30, 2011 Reported SBE Expenditures Goal At h ieved

21 Health, Department of $2,903,095 14% $136,691 1% $2 ,766,404Homeland Security andEmergency Management

22 Agency $51,794 228% $210,153 924% $158,359Housing and Co m munityDevelopment, Department

23 of $355,248 82% $68,729 16% $286,519Human Resources,

24 Department of $521,375 49% $521,796 49% $42125 Human Rights, Office of $89,115 100% $61,467 69% $27,649

Inspector Genera l, Of f ice of26 the $59,283 21% $48,971 18% $10,312

Insurance, Securities, and27 Banking, Department of $61,584 17% $42,824 12% -$18,76028 Latino Affairs, Office on $6,715 14% $4,505 10% -$2,21029 Mayor, Of fice of the $26,050 23% $58,140 51% $32,090Menta l Hea lth, Departmen t30 of $2,894,899 11% $989,476 4% $1,905,423

Metropolitan Police31 Department $3,390,617 121% $2,146,460 77% $1,244,157

Motion Pic t ure andTelevison Development,

32 Office of $9,488 145% $10,086 154% $599Parks and Recreation,

33 Department of $2,016,633 159% $1,360,280 107% $656,353People's Counsel, Of fice of

34 the $100,739 27% $149,744 40% $49,005Plann ing & EconomicDeve lopment, Office of the

35 Deputy Mayor fo r $6,054,355 4784% $46,370 37% $6,007,98536 Planning, Office of $220,039 9% $527,443 21% $307,40437 Police Co mplaints, Off ice of $3,019 2% $14,833 12% $11,814

Appendix IV


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FY 2011 Ag ency Self- Reported v. P-Card/ SOAR -Reported- -- Total FY 2011 Agency- % of Agency-Reported SBE

Reported SBE Goa l Achieved as of June Total FY 2011 P-Card/SOAR- % of P-card/SOAR-Reported SBE DifferenceAgency Expenditures 30,2011 Reported SSE Expenditures Goal Achieved

Public Education Facilities38 Modernization, Office of $77,754,814 2362% $1,762,040 54% -$75,992,77439 Public library, DC $6,878,915 458% $1 ,315,715 88% -$5,563,20040 Public Schools, DC $22,653,761 651% $5,637,015 162% -$17,016,74541 Public Service Co mmission $87,205 40% $35,016 16% -$52,190

Real Estate Serv ices,42 Department of $8,702,356 177% $2,601,816 53% -$6,100,54043 Risk Management, Office of $2,652 100% $2,652 100% $044 Secreta ry, Office of the $16,192 31% $22,465 43% $6,273

Small and Local Busi nessDeve lopme nt, Department

45 of $7,317 4% $7,895 5% $57846 Taxicab Commission $19,809 100% $29,958 100% $10,149

Tenant Advocate, Office of47 the $2,364 8% $4,188 15% $1,824

Unified Communications,48 Office of $2,195,150 4078% $187,492 348% -$2,007,658Could Not Fully Assess. SBE Could Not Fully Assess. SBE

University of the District of Expendituresare not Disbursed Expenditures are not Disbursed49 Columbia 1 $8,249,193 145% through SOAR through SOAR N/A50 Veterans Affairs, Office of $29,115 138% $28,733 137% -$382

Could Not Fully Assess. SBE Could Not Fu lly Assess. SBEWashingto n Co nvention E)(penditures are not Disbursed Expenditures are not Disbursed51 and Sports Aut hority 2 $8,702,070 128% through SOAR through SOAR N/A

Youth and Rehabilitation52 Services, Department of $1,292,313 73% $527,463 30% -$764,84953 Zoning, Office of $105,235 56% $76,882 41% -$28,354

Appendix IVFY 2011 Agency Self-Reported v. P-Card/ SOAR -Reported


34/34

Total FY 2011 Agency- % of Agency-Reported SSEReported SSE Goal Achieved as of June Total FY 2011 P-Card/SOAR- % of P-(ard/SOAR-Reported SBE Difference

Agency Expenditures 30,2011 Reported SBE Expenditures Goal Achieved ----SOURCE: Agency reports, SOAR and Purchase Card Data

Ncies%27 Compliance With Small Business Enterprise Expediture Goals for the 1st, 2nd, And 3rd Quaters for Fiscal Year 2011[1]

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