Code of the District of Columbia

§ 1–204.48. Financial duties of the Mayor.

(a) Subject to the limitations in § 1-206.03 and except to the extent provided under § 1-204.24d, the Mayor shall have charge of the administration of the financial affairs of the District and to that end he shall:

(1) Supervise and be responsible for all financial transactions to insure adequate control of revenues and resources and to insure that appropriations are not exceeded;

(2) Maintain systems of accounting and internal control designed to provide:

(A) Full disclosure of the financial results of the District government’s activities;

(B) Adequate financial information needed by the District government for management purposes;

(C) Effective control over and accountability for all funds, property, and other assets;

(D) Reliable accounting results to serve as the basis for preparing and supporting agency budget requests and controlling the execution of the budget;

(3) Submit to the Council a financial statement in any detail and at such times as the Council may specify;

(4) Submit to the Council, by February 1st of each fiscal year, a complete financial statement and report for the preceding fiscal year, as audited by the Inspector General of the District of Columbia in accordance with subsection (c) of this section in the case of fiscal years 2006 through 2008;

(5) Supervise and be responsible for the assessment of all property subject to assessment and special assessments within the corporate limits of the District for taxation, prepare tax maps, and give such notice of taxes and special assessments, as may be required by law;

(6) Supervise and be responsible for the levying and collection of all taxes, special assessments, license fees, and other revenues of the District, as required by law, and receive all moneys receivable by the District from the Federal Government or from any agency or instrumentality of the District, except that this paragraph shall not apply to moneys from the District of Columbia Courts.

(7) Have custody of all public funds belonging to or under the control of the District, or any agency of the District government, and deposit all funds coming into his hands, in such depositories as may be designated and under such terms and conditions as may be prescribed by act of the Council;

(8) Have custody of all investments and invested funds of the District government, or in possession of such government in a fiduciary capacity, and have the safekeeping of all bonds and notes of the District and the receipt and delivery of District bonds and notes for transfer, registration, or exchange; and

(9) Apportion the total of all appropriations and funds made available during the fiscal year for obligation so as to prevent obligation or expenditure thereof in a manner which would indicate a necessity for deficiency or supplemental appropriations for such fiscal year, and with respect to all appropriations or funds not limited to a definite period, and all authorizations to create obligations by contract in advance of appropriations, apportion the total of such appropriations or funds or authorizations so as to achieve the most effective and economical use thereof.

(b) Notwithstanding subsection (a) of this section, the Mayor may make any payments required by subsection (b) or subsection (c) [repealed] of § 1-204.83 and take any actions authorized by an act of the Council under § 1-204.67(b) or under subsection (a)(4)(A), or subsection (e), of § 1-204.90.

(c) The financial statement and report for a fiscal year prepared and submitted for purposes of subsection (a)(4) of this section shall be audited by the Inspector General of the District of Columbia (in coordination with the Chief Financial Officer of the District of Columbia) pursuant to § 1-301.115a(a)(4), and shall include as a basic financial statement a comparison of audited actual year-end results with the revenues submitted in the budget document for such year and the appropriations enacted into law for such year using the format, terminology, and classifications contained in the law making the appropriations for the year and its legislative history.


(Dec. 24, 1973, 87 Stat. 801, Pub. L. 93-198, title IV, § 448; Oct. 13, 1977, 91 Stat. 1155, Pub. L. 95-131, § 2; Dec. 23, 1981, 95 Stat. 1493, Pub. L. 97-105, § 3; Aug. 5, 1997, 111 Stat. 753, Pub. L. 105-33, § 11243(b); Oct. 16, 2006, 120 Stat. 2036, 2041, Pub. L. 109-356, §§ 201(b)(1), 306.)

Prior Codifications

1981 Ed., § 47-310.

1973 Ed., § 47-226.

Section References

This section is referenced in § 1-204.24d, § 1-301.115a, § 47-306, § 47-371, § 47-375, and § 47-392.09.

Effect of Amendments

Pub. L. 109-356, in the introductory language of subsec. (a), inserted “and except to the extent provided under § 1-204.24d”; in subsec. (a)(4), inserted “, as audited by the Inspector General of the District of Columbia in accordance with subsection (c) of this section in the case of fiscal years 2006 through 2008;”; and added subsec. (c).

Cross References

Financial plan and budget, control periods described, see § 47-392.09.

Fund accounting, Council findings, see § 47-371.

Fund accounting, duties of Mayor, see § 47-375.

Mayor, powers and duties, see § 1-204.22.

Mayor, proposed revenue measures, submission of impact statement, see § 1-301.61.

Procurement organization, office of the inspector general, powers and duties, reports, see § 1-301.115a.

Editor's Notes

Apportionment of Fiscal Year 1989 appropriations: See Mayor’s Memorandum 89-14, May 12, 1989.

Authority of Mayor to contract with private financial institutions: See §§ 701 to 703 of the Act of June 15, 1976, D.C. Law 1-70.

Furloughing of employees: See Mayor’s Order 96-72, May 22, 1996 ( 43 DCR 2919).