This audit cf the Independence Avenue llienununity District fecuses en ?ie district?s transparency and aeceuntabill'ty- During eur audit selectien precess fer fisca] year 211'] ?le City Auditer?s l[liftice received a number cf suggestiens frem the public expressing cencem abeut the administratien, transparency, and acceuntability cf the Independence Avenue District. The sheuld impreve its acceuntability and transparency tc the public and prcperty ewners in the district. The has net established an internal centrel structure te pretect its mere than 0,001] in annual sales and use tax revenues. In eur review et" payments and reimbursements, we identi?ed a number ct" preblems. Payments and reimbursements 1were net always supperted by apprepriate decumentatien, incempatible duties were net segregated, and checks were net signed by twe individuals as required by beard res elutien. The has net acted transparently, despite being a pelitical subdivisien cf the state funded primarily ?ireugh sales and use tastes cellected frem ?1e public. Seme beard reselutiens are net re?ected in beard minutes. Meeting minutes recerd that individuals whe were net beard members, made and secended metiens during beard meetings. The has net established and maintained a censistent beard meeting schedule. And, the lAC?lD?s website has limited and semetimes inaccurate inibnnatien. It is unclear whe is representing the interests et?tbe REID. I[l'verlaps in the gevemance and management structures cf the IAEID and its managing agency have made cenflicts ef interest inevitable. Hut IACID bylaws and beard reselutien requirements tc mitigate these cen?icts were net t?ellewed.