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Current through October 23, 2012
(a) There is established for the District of Columbia the Office of District of Columbia Auditor who shall be appointed by the Chairman, subject to the approval of a majority of the Council. The District of Columbia Auditor shall serve for a term of 6 years and shall be paid at a rate of compensation as may be established from time to time by the Council.
(b) The District of Columbia Auditor shall each year conduct a thorough audit of the accounts and operations of the government of the District in accordance with such principles and procedures and under such rules and regulations as he may prescribe. In the determination of the auditing procedures to be followed and the extent of the examination of vouchers and other documents and records, the District of Columbia Auditor shall give due regard to generally accepted principles of auditing including the effectiveness of the accounting organizations and systems, internal audit and control, and related administrative practices.
(c) The District of Columbia Auditor shall have access to all books, accounts, records, reports, findings and all other papers, things, or property belonging to or in use by any department, agency, or other instrumentality of the District government and necessary to facilitate the audit.
(d) The District of Columbia Auditor shall submit his audit reports to the Congress, the Mayor, and the Council. Such reports shall set forth the scope of the audits conducted by him and shall include such comments and information as the District of Columbia Auditor may deem necessary to keep the Congress, the Mayor, and the Council informed of the operations to which the reports relate, together with such recommendations with respect thereto as he may deem advisable.
(e) The Council shall make such report, together with such other material as it deems pertinent thereto, available for public inspection.
(f) The Mayor shall state in writing to the Council, within an appropriate time, what action he has taken to effectuate the recommendations made by the District of Columbia Auditor in his reports.
(g) This section shall not apply to the District of Columbia Courts or the accounts and operations thereof.
(Dec. 24, 1973, 87 Stat. 803, Pub. L. 93-198, title IV, § 455; Aug. 5, 1997, 111 Stat. 754, Pub. L. 105-33, § 11244(a).)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-117.
1973 Ed., § 47-120.
Emergency Act Amendments
For temporary (90 day) addition, see §§ 2 to 4 of District of Columbia Auditor Subpoena and Oath Authority Emergency Act of 2004 (D.C. Act 15-317, January 28, 2004, 51 DCR 1555).
Miscellaneous Notes
Increase of rate of compensation for District of Columbia Auditor approved: Pursuant to Resolution 8-69, the "Rate of Compensation for the District of Columbia Auditor Resolution of 1989," effective June 27, 1989, the Council authorized an increase in the rate of compensation authorized for the District of Columbia Auditor from the rate as may be provided from time to time for grade 16 of the District Schedule to the rate as may be established from time to time for grade 17 of the District Schedule.
Enactment upon adoption of federal legislation: Section 4 of D.C. Law 11-254 provided that "§§ 47-101, 47-117, 47-130, 47-301, 47-302, 47-303, 47-304, 47- 304.1, 47-305, 47-310, 47-312, 47-317.1 through 47-317.6, 47-321 through 47- 325, 47-327 through 47-331, and 47-332 through 47-334 of Title 47 [§§ 1- 204.41, 1-204.55, 1-204.50, 1-204.42, 1-204.43, 1-204.44, 1- 204.46, 1-204.53, 1-204.47, 1-204.48, 1-204.49, 1-204.24a through 1-204.24e, 47-317.06, 1-204.61 through 1-204.65, 1- 204.71 through 1-204.75, 1-204.81, 1-204.85, 1-204.86 and 1- 204.90, 2001 Ed.] of the District of Columbia Code shall be enacted as part of Title 47 upon the adoption by Congress of legislation so enacting these sections."
Definitions applicable: The definitions in § 1-201.03 apply to this section.
