
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 31USC715]

 
                       TITLE 31--MONEY AND FINANCE
 
                           SUBTITLE I--GENERAL
 
                  CHAPTER 7--GENERAL ACCOUNTING OFFICE
 
                SUBCHAPTER II--GENERAL DUTIES AND POWERS
 
Sec. 715. Audit of accounts and operations of the District of 
        Columbia government
        
    (a) In addition to the audit carried out under section 455 of the 
District of Columbia Home Rule Act (Public Law 93-198, 87 Stat. 803; 
D.C. Code, Sec. 47-117), the Comptroller General each year shall audit 
the accounts and operations of the District of Columbia government. An 
audit shall be carried out according to principles, under regulations, 
and in a way the Comptroller General prescribes. When prescribing the 
procedures to follow and the extent of the inspection of records, the 
Comptroller General shall consider generally accepted principles of 
auditing, including the effectiveness of accounting organizations and 
systems, internal audit and control, and related administrative 
practices.
    (b) The Comptroller General shall submit each audit report to 
Congress and (other than the audit reports of the District of Columbia 
Courts) the Mayor and Council of the District of Columbia. The report 
shall include the scope of an audit, information the Comptroller General 
considers necessary to keep Congress, the Mayor, and the Council 
informed of operations audited, and recommendations the Comptroller 
General considers advisable.
    (c)(1) By the 90th day after receiving an audit report from the 
Comptroller General, the Mayor shall state in writing to the Council 
measures the District of Columbia government is taking to comply with 
the recommendations of the Comptroller General. A copy of the statement 
shall be sent to Congress.
    (2) After the Council receives the statement of the Mayor, the 
Council may make available for public inspection the report of the 
Comptroller General and other material the Council considers pertinent.
    (d) To carry out this section, records and property of or used by 
the District of Columbia government necessary to make an audit easier 
shall be made available to the Comptroller General. The Mayor shall 
provide facilities to carry out an audit.
    (e) Not later than March 1 of each year, the Comptroller General 
shall submit to the Committee on the District of Columbia of the House 
of Representatives and the Subcommittee on General Services, Federalism, 
and the District of Columbia of the Committee on Governmental Affairs of 
the Senate a review of the report of the breakdown of the independently 
audited revenues of the District of Columbia for the preceding fiscal 
year by revenues derived from the Federal Government and revenues 
derived from sources other than the Federal Government that is included 
in the independent annual audit of the funds of the District of Columbia 
conducted for such fiscal year.

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 891; Pub. L. 102-102, 
Sec. 2(c)(2), Aug. 17, 1991, 105 Stat. 496; Pub. L. 105-33, title XI, 
Secs. 11244(b), 11717(b), Aug. 5, 1997, 111 Stat. 754, 786.)

                                          Historical and Revision Notes
-------------------------------------------------------------------------------
---------------------------------
           Revised Section                   Source (U.S. Code)                
Source (Statutes at Large)
-------------------------------------------------------------------------------
---------------------------------
715(a)...............................  31:61(a)(1st, 2d sentences).    Dec. 24,
 1973, Pub. L. 93-198, Sec.  736,
                                                                        87 Stat
. 823.
715(b)...............................  31:61(b)(1).
715(c)(1)............................  31:61(b)(3).
715(c)(2)............................  31:61(b)(2).
715(d)...............................  31:61(a)(last sentence).
-------------------------------------------------------------------------------
---------------------------------

    In subsection (a), the words ``Comptroller General'' are substituted 
for ``General Accounting Office'' for consistency. The words ``of 
Columbia'' are added for clarity. The words ``rules and'' are omitted as 
surplus. The word ``way'' is substituted for ``procedures'' and 
``detail'' to eliminate unnecessary words. The words ``of the United 
States'' are omitted as surplus. The word ``records'' is substituted for 
``vouchers and other documents'' to eliminate unnecessary words.
    In subsection (b), the words ``of the District of Columbia'' are 
added for clarity. The words ``comments and'' are omitted as surplus. 
The word ``audited'' is substituted for ``to which the reports relate'' 
for consistency and to eliminate unnecessary words. The words ``with 
respect thereto'' are omitted as surplus.
    In subsection (c)(2), the words ``After the Council receives the 
statement of the Mayor'' are substituted for ``After the Mayor has had 
an opportunity to be heard'', and the words ``of the Comptroller 
General'' are added, for clarity. The word ``thereto'' is omitted as 
surplus.
    In subsection (d), the words ``To carry out this section'' are added 
for clarity. The words ``records and property of or used by . . . shall 
be made available to the Comptroller General'' are substituted for 
31:61(a)(last sentence 1st-30th words) for consistency in the revised 
title and with other titles of the United States Code and to eliminate 
unnecessary words. The words ``of Columbia government'' are added for 
consistency. The words ``The Mayor shall provide facilities to carry out 
an audit'' are substituted for 31:61(a)(last sentence words after last 
comma) for clarity.


                               Amendments

    1997--Subsec. (a). Pub. L. 105-33, Sec. 11717(b), substituted 
``District of Columbia Home Rule Act'' for ``District of Columbia Self-
Government and Governmental Reorganization Act''.
    Subsec. (b). Pub. L. 105-33, Sec. 11244(b), substituted ``and (other 
than the audit reports of the District of Columbia Courts) the Mayor'' 
for ``and the Mayor''.
    1991--Subsec. (e). Pub. L. 102-102 added subsec. (e).


                    Effective Date of 1997 Amendment

    Amendment by Pub. L. 105-33 effective Oct. 1, 1997, except as 
otherwise provided in title XI of Pub. L. 105-33, see section 11721 of 
Pub. L. 105-33, set out as a note under section 4246 of Title 18, Crimes 
and Criminal Procedure.


                    Effective Date of 1991 Amendment

    Section 2(e) of Pub. L. 102-102 provided that: ``The amendments made 
by this section [amending this section] shall take effect on the date of 
the enactment of this Act [Aug. 17, 1991].''


                  Termination of Reporting Requirements

    For termination, effective May 15, 2000, of provisions of law 
requiring submittal to Congress of any annual, semiannual, or other 
regular periodic report listed in House Document No. 103-7 (in which the 
requirement to submit annual audit reports to Congress under subsec. (b) 
of this section is listed on page 4), see section 3003 of Pub. L. 104-
66, as amended, and section 1(a)(4) [div. A, Sec. 1402(1)] of Pub. L. 
106-554, set out as notes under section 1113 of this title.

        Abolition of House Committee on the District of Columbia

    Committee on the District of Columbia of House of Representatives 
abolished by House Resolution No. 6, One Hundred Fourth Congress, Jan. 
4, 1995. References to Committee on the District of Columbia treated as 
referring to Committee on Government Reform and Oversight of House of 
Representatives, see section 1(b) of Pub. L. 104-14, set out as a note 
preceding section 21 of Title 2, The Congress. Committee on Government 
Reform and Oversight of House of Representatives changed to Committee on 
Government Reform of House of Representatives by House Resolution No. 5, 
One Hundred Sixth Congress, Jan. 6, 1999.
