Code of the District of Columbia

§ 1–204.49. Accounting supervision and control.

Except to the extent provided under § 1-204.24d, the Mayor shall:

(1) Prescribe the forms of receipts, vouchers, bills, and claims to be used by all the agencies, offices, and instrumentalities of the District government;

(2) Examine and approve all contracts, orders, and other documents by which the District government incurs financial obligations, having previously ascertained that money has been appropriated and allotted and will be available when the obligations shall become due and payable;

(3) Audit and approve before payment all bills, invoices, payrolls, and other evidences of claims, demands, or charges against the District government and with the advice of the legal officials of the District determine the regularity, legality, and correctness of such claims, demands, or charges; and

(4) Perform internal audits of accounts and operations and agency records of the District government, including the examination of any accounts or records of financial transactions, giving due consideration to the effectiveness of accounting systems, internal control, and related administrative practices of the respective agencies.


(Dec. 24, 1973, 87 Stat. 802, Pub. L. 93-198, title IV, § 449; Oct. 16, 2006, 120 Stat. 2036, Pub. L. 109-356, § 201(b)(2).)

Prior Codifications

1981 Ed., § 47-312.

1973 Ed., § 47-227.

Section References

This section is referenced in § 1-605.02 and § 47-375.

Effect of Amendments

Pub. L. 109-356, in the introductory language, inserted “Except to the extent provided under § 1-204.24d,”.

Cross References

Procurement, limitation of contracting authority, see § 2-301.05.

Public employee relations board, powers and duties, see § 1-605.02.

Editor's Notes

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.”

Delegation of Authority

Delegation of Contracting Authority, see Mayor’s Order 92-153, December 1, 1992.

Amendment of Mayor’s Order 90-178, Delegation of Contracting Authority: See Mayor’s Order 95-45, March 23, 1995.

Amendment of Mayor’s Order 90-178, Delegation of Contracting Authority: See Mayor’s Order 96-136, September 9, 1996 ( 43 DCR 5043).

Amendment of Mayor’s Order 90-178, Delegation of Contracting Authority: See Mayor’s Order 96-152, October 17, 1996 ( 43 DCR 5855).

Contracting authority for Year 2000 remediation contracts, see Mayor’s Order 99-54, March 5, 1999 ( 46 DCR 2831).

Amendment of Mayor’s Order 90-178, Delegation of Contracting Authority; Delegation of Personnel Authority; and Establishment of Position of Administrator in the Commission on Mental Health Services: See Mayor’s Order 96-172, December 9, 1996 ( 43 DCR 6973).

Amendment of Mayor’s Order 96-172, Establishing Position of Administrator in the Commission on Mental Health Services; Appointment of Interim Administrator; Duties of Administrator: See Mayor’s Order 97-6, January 9, 1997 ( 44 DCR 357).