Each year in connection with preparation of the February 1 financial statement and report for the preceding fiscal year required under § 1-204.48(a)(4), the Chief Financial Officer shall prepare an audit plan which establishes a schedule of tasks that must be completed to meet the February 1 submission deadline. The schedule shall be transmitted to the Council and the Office of the Inspector General in writing annually before August 16. If a task is not completed when scheduled, the Chief Financial Officer shall notify the Council and the Office of the Inspector General and provide a written explanation for the failure to complete the task, within 5 calendar days of the scheduled date.
(Apr. 3, 2001, D.C. Law 13-253, § 2(b), 48 DCR 678; July 12, 2022, D.C. Law 24-147, § 121(a)(2), 69 DCR 003386.)
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds
Subchapter I - Budget and Financial Management
§ 47–301.01. Submission of annual expense estimates by court-appointed receivers
§ 47–305.01. Revenue from public rights-of-way included in budget submission
§ 47–306. Submission and approval of gross planning budget
§ 47–307. Submission of control budget
§ 47–308. Establishment of budget structure
§ 47–308.01. Performance-based budget
§ 47–308.02. Relevant performance measures
§ 47–308.03. Performance accountability reporting
§ 47–308.04. Replacement schedule for capital assets
§ 47–309. Borrowing of funds by Mayor
§ 47–310. Master capital projects
§ 47–310.01. Financial Reports by Mayor
§ 47–310.02. Schedule and notice requirement for completion of Annual Comprehensive Financial Report
§ 47–311. Estimate of expenditures by Mayor
§ 47–313.01. Source of payment for employees detailed within government
§ 47–314. Office of Financial Management established [Repealed]
§ 47–316. Transfer of powers, duties and functions to Treasurer [Repealed]