When differences arise in the examination of the accounts of the Disbursing Officer of the District of Columbia, calling for the suspension of any item in said accounts, it shall be the duty of the General Accounting Office to notify the Disbursing Officer of the District of Columbia of the grounds of such objections resulting in said suspensions, in order that said Disbursing Officer may by explanation if possible remove said grounds of suspension.
(July 1, 1902, 32 Stat. 592, ch. 1352; June 10, 1921, 42 Stat. 24, ch. 18, § 304; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 17, 2016, D.C. Law 21-143, § 13(a)(4), 63 DCR 7589.)
1981 Ed., § 47-116.
1973 Ed., § 47-119.
For temporary (90 days) amendment of this section, see § 12(a)(4) of Repeal of Outdated and Unnecessary Audit Mandates Emergency Amendment Act of 2016 (D.C. Act 21-403, May 21, 2016, 63 DCR 7925).
Disbursing Office abolished: See Historical and Statutory Notes following § 47-111.
[Reserved].
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 1 - General Provisions
§ 47–102. Total indebtedness not to be increased
§ 47–103. Appointed officers to give security for intrusted moneys
§ 47–104. Unlawful diversion of tax money
§ 47–105. Applicability of antideficiency provisions
§ 47–106. Appropriations for contingent expenses — Apportionment
§ 47–107. Appropriations for contingent expenses — Expenditures
§ 47–108. Repeal of certain federal appropriation provisions
§ 47–109. Abolishment of certain federal appropriations
§ 47–110. Continuation of certain federal funds. [Repealed]
§ 47–111. Disbursing Officer; appointment; bond; general powers and duties; audit of accounts
§ 47–112. Nonliability for overpayments on government bills of lading or transportation requests
§ 47–113. Deputy Disbursing Officer and assistant disbursing officers — Appointment
§ 47–114. Deputy Disbursing Officer and assistant disbursing officers — Authority and duties
§ 47–116. Suspension of items in Disbursing Officer’s accounts
§ 47–119. Independent annual audit
§ 47–120. Liability of Auditor or employees. [Repealed]
§ 47–121. Enforcement of liability of persons certifying vouchers
§ 47–122. Checks to be countersigned. [Repealed]
§ 47–123. Chief Clerk of Auditor’s office. [Repealed]
§ 47–124. Accounts auditable by Auditor. [Repealed]
§ 47–125. Outstanding checks of Disbursing Officer — Amounts to be deposited into Treasury
§ 47–126. Outstanding checks of Disbursing Officer — Payment of amounts
§ 47–127. Payment of fees into Treasury
§ 47–128. Court fees and fines to be credited to District
§ 47–129. Revenues credited to General Fund
§ 47–131. Establishment of General Fund and special accounts; audit of closed special funds
§ 47–132. Payment into Treasury of moneys received from sales of animals and materials
§ 47–133. Investment of funds in federal securities
§ 47–134. Establishment of working fund — Maintenance and repair of vehicles
§ 47–135. Establishment of working fund — Printing, duplicating, and photographing
§ 47–136. Restoration of lapsed appropriations
§ 47–137. Capital outlay appropriations
§ 47–140. Notice of required withdrawal or divestiture [Repealed]
§ 47–141. Time required for withdrawal or divestment [Repealed]
§ 47–142. Exception to prohibition [Repealed]
§ 47–143. United States Treasury offset program authorized; setoff of federal debts