WASHINGTON - A report by congressional auditors on the District of Columbia's finances is expected to contend that the city's techniques for estimating revenues and spending are not accurate, but that city officials have not violated federal or district law, the city's top financial officer said yesterday.

The much-anticipated report is also expected to say that city officials have conformed to generally accepted principles for government accounting and to "the norms is state and local government" budgeting and other practices, according to Ellen O'Connor, the district's deputy mayor for finance.

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