Code of the District of Columbia

Subpart 2. Audits and Accountability Requirements.


§ 1–204.55. District of Columbia Auditor.

(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).)

Prior Codifications

1981 Ed., § 47-117.

1973 Ed., § 47-120.

Section References

This section is referenced in § 1-207.36, § 1-309.13, § 1-604.06, § 2-218.63, § 2-1210.10, § 10-1203.05, and § 38-1205.09.

Cross References

Advisory neighborhood commissions, annual allocations, powers and duties, see § 1-309.13.

Boxing and wrestling commission, administration, see § 3-607.

Mental health services client enterprise program, establishment, see § 44-921.

Organization for personnel management, rules and regulations, implementation, see § 1-604.06.

Public school of law, access to records, see § 38-1205.09.

Washington convention center authority, audit of accounts and operations, see § 10-1203.05.

Emergency Legislation

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).

Editor's 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.


§ 1–204.56a. Performance and accountability plan.

(a) Submission of annual plan. — Concurrent with the submission of the District of Columbia budget to Congress each year (beginning with 2001), the Mayor shall develop and submit to the Committee on Government Reform and Oversight of the House of Representatives, the Committee on Governmental Affairs of the Senate, the Committees on Appropriations of the House of Representatives and the Senate, and the Comptroller General a performance accountability plan for all departments, agencies, and programs of the government of the District of Columbia for the subsequent fiscal year.

(b) Contents of plan. — The performance accountability plan for a fiscal year shall contain the following:

(1) A statement of measurable, objective performance goals established for all significant activities of the government of the District of Columbia during the fiscal year (including activities funded in whole or in part by the District but performed in whole or in part by some other public or private entity);

(2) A description of the measures of performance to be used in determining whether the government has met the goals established under paragraph (1) of this subsection with respect to an activity for a fiscal year. Such measures shall analyze the quantity and quality of the activities involved, and shall include measures of program outcomes and results; and

(3) The title of the District of Columbia management employee most directly responsible for the achievement of each goal and the title of such employee’s immediate supervisor or superior.

(c) Description of activities subject to court order. — In addition to the material included in the performance accountability plan for a fiscal year under subsection (b) of this section, the plan shall include a description of the activities of the government of the District of Columbia that are subject to a court order during the fiscal year and the requirements placed on such activities by the court order.


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 456(a); as added Oct. 19, 1994, 108 Stat. 3488, Pub. L. 103-373, § 3(a)(2); Nov. 19, 1997, 111 Stat. 2174, Pub. L. 105-100, § 130; Nov. 29, 1999, 113 Stat. 1531, Pub. L. 106-113, § 169(1); Nov. 6, 2000, 114 Stat. 1940, Pub. L. 106-449, § 1(1).)

Prior Codifications

1981 Ed., § 47-231.

Section References

This section is referenced in § 1-204.56b and § 38-121.02.

Effect of Amendments

Public Law 106-113 in subsec. (a), struck “District of Columbia Financial Responsibility and Management Assistance Authority” and inserted “Mayor”.

Pub. L. 106-449, in subsec. (a), substituted “Concurrent with the submission of the District of Columbia budget to Congress each year (beginning with 2001)” for “Not later than March 1 of each year (beginning with 1998)”; and, in subsec. (b)(1), deleted “that describe an acceptable level of performance by the government and a superior level of performance by the government” following “private entity)”.


§ 1–204.56b. Performance accountability report.

(a) Submission of report. — Not later than March 1 of each year (beginning with 2001), the Mayor shall develop and submit to the Committee on Government Reform and Oversight of the House of Representatives, the Committee on Governmental Affairs of the Senate, the Committees on Appropriations of the House of Representatives and the Senate, and the Comptroller General a performance accountability report on activities of the government of the District of Columbia during the fiscal year ending on the previous September 30.

(b) Contents of report. — The performance accountability report for a fiscal year shall contain the following:

(1) For each goal of the performance accountability plan submitted under § 1-204.56a for the year, a statement of the actual level of performance achieved compared to the stated goal;

(2) The title of the District of Columbia management employee most directly responsible for the achievement of each goal and the title of such employee’s immediate supervisor or superior; and

(3) A statement of the status of any court orders applicable to the government of the District of Columbia during the year and the steps taken by the government to comply with such orders.

(c) Evaluation of report. — The Comptroller General, in consultation with the Director of the Office of Management and Budget, shall review and evaluate each performance accountability report submitted under this subsection and not later than April 15 of each year shall submit comments on such report to the Committee on Government Reform and Oversight of the House of Representatives, the Committee on Governmental Affairs of the Senate, and the Committees on Appropriations of the House of Representatives and the Senate.


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 456(b); as added Oct. 19, 1994, 108 Stat. 3488, Pub. L. 103-373, § 3(a)(2); Nov. 19, 1997, 111 Stat. 2174, Pub. L. 105-100, § 130; Nov. 29, 1999, 113 Stat. 1531, Pub. L. 106-113, § 169(2); Nov. 6, 2000, 114 Stat. 1940, Pub. L. 106-449, § 1(2).)

Prior Codifications

1981 Ed., § 47-232.

Effect of Amendments

Public Law 106-113 in subsec. (a), struck “Authority” and inserted “Mayor”.

Pub. L. 106-449, in subsec. (a), substituted “2001” for “1999”: and, in subsec. (b)(1), deleted “for an acceptable level of performance and the goal for a superior level of performance” following “stated goal”.

Editor’s Note Public Law 106-449 purported to delete the following language from subsection(b)(A) of this section: “for an acceptable level of performance by the government and a superior level of performance by the government”. In order to carry out the perceived intent of Congress, following language was deleted from the same subsection: “for an acceptable level of performance and the goal for a superior level of performance.”


§ 1–204.56c. Financial plan and report.

(a) Development and submission. — Not later than March 1 of each year (beginning with 1997), the Chief Financial Officer shall develop and submit to the Committee on Government Reform and Oversight of the House of Representatives, the Committee on Governmental Affairs of the Senate, the Committees on Appropriations of the House of Representatives and the Senate, and the Comptroller General a 5-year financial plan for the government of the District of Columbia that contains a description of the steps the government will take to eliminate any differences between expenditures from, and revenues attributable to, each fund of the District of Columbia during the first 5 fiscal years beginning after the submission of the plan.

(b) Report on compliance. —

(1) Submission of report. — Not later than March 1 of every year (beginning with 1999), the Chief Financial Officer shall submit a report to the Committee on Government Reform and Oversight of the House of Representatives, the Committee on Governmental Affairs of the Senate, the Committees on Appropriations of the House of Representatives and the Senate, the Comptroller General, and the Director of the Congressional Budget Office on the extent to which the government of the District of Columbia was in compliance during the preceding fiscal year with the applicable requirements of the financial accountability plan submitted for such fiscal year under this section.

(2) Evaluation of report. — The Comptroller General, in consultation with the Director of the Congressional Budget Office, shall review and evaluate the financial accountability compliance report submitted under paragraph (1) of this subsection and not later than April 15 of each year shall submit comments on such report to the Committee on Government Reform and Oversight of the House of Representatives, the Committee on Governmental Affairs of the Senate, and the Committees on Appropriations of the House of Representatives and the Senate.


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 456(c); as added Oct. 19, 1994, 108 Stat. 3488, Pub. L. 103-373, § 3(a)(2); Nov. 19, 1997, 111 Stat. 2174, Pub. L. 105-100, § 130.)

Prior Codifications

1981 Ed., § 47-233.


§ 1–204.56d. Quarterly financial reports.

(a) Submission of quarterly financial reports. — Not later than fifteen days after the end of every calendar quarter (beginning with a report for the quarter beginning October 1, 1997), the Chief Financial Officer shall submit to the Committee on Government Reform and Oversight of the House of Representatives, the Committee on Governmental Affairs of the Senate, and the Subcommittees on the District of Columbia of the Committees on Appropriations of the House of Representatives and the Senate, a report on the financial and budgetary status of the government of the District of Columbia for the previous quarter.

(b) Contents of report. — Each quarterly financial report submitted under subsection (a) of this section shall include the following information:

(1) A comparison of actual to forecasted cash receipts and disbursements for each month of the quarter, as presented in the District’s fiscal year consolidated cash forecast which shall be supported and accompanied by cash forecasts for the general fund and each of the District government’s other funds other than the capital projects fund and trust and agency funds;

(2) A projection of the remaining months cash forecast for that fiscal year;

(3) Explanations of (i) the differences between actual and forecasted cash amounts for each of the months in the quarter, and (ii) any changes in the remaining months forecast as compared to the original forecast for such months of that fiscal year;

(4) The effect of such changes, actual and projected, on the total cash balance of the remaining months and for the fiscal year;

(5) Explanations of the impact on meeting the budget, how the results may be reflected in a supplemental budget request, or how other policy decisions may be necessary which may require the agencies to reduce expenditures in other areas;

(6) An aging of the outstanding receivables and payables, with an explanation of how they are reflected in the forecast of cash receipts and disbursements;

(7) For each department or agency, the actual number of full-time equivalent positions, the actual number of full-time employees, the actual number of part-time employees, and the actual number of temporary employees, together with the source of funding for each such category of positions and employees; and

(8) A statement of the balance of each account held by the District of Columbia Financial Responsibility and Management Assistance Authority as of the end of the quarter, together with a description of the activities within each such account during the quarter based on information supplied by the Authority.


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 456(d); as added Oct. 19, 1994, 108 Stat. 3488, Pub. L. 103-373, § 3(a)(2); Nov. 19, 1997, 111 Stat. 2174, Pub. L. 105-100, § 130; Oct. 21, 1998, 112 Stat. 2681, Pub. L. 105-277, § 165.)

Prior Codifications

1981 Ed., § 47-234.


§ 1–204.56e. Submission of Reports to District of Columbia Financial Responsibility and Assistance Authority.

In the case of any report submitted by the Mayor under this subpart for a fiscal year (or any quarter of a fiscal year) which is a control year under the District of Columbia Financial Responsibility and Management Assistance Act of 1995, the Mayor shall submit the report to the District of Columbia Financial Responsibility and Management Assistance Authority established under § 47-391.01(a) in addition to any other individual to whom the Mayor is required to submit the report under this subpart.


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 456(e); as added Apr. 17, 1995, 109 Stat. 140, Pub. L. 104-8, § 224(b)(2).)

Prior Codifications

1981 Ed., § 47-235.

References in Text

The District of Columbia Financial Responsibility and Management Assistance Act of 1995, referred to in this section, is Pub. Law 104-8, 109 Stat. 97, codified primarily as subchapters I-A and VII of Chapter 3 of this title.