Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

[Repealed or reserved.]

There shall be no increase of the amount of the total indebtedness of the District of Columbia existing on June 11, 1878; and any officer or person who shall knowingly increase, or aid or abet in increasing, such total indebtedness, shall be deemed guilty of a high misdemeanor, a…

All officers appointed by the President for the District, who, by virtue of the provisions of any law of Congress, are required to give security for moneys that may be intrusted to them for disbursement, shall give such security at such time and in such manner as the Secretary of…

It shall not be lawful for the District authorities, or any person charged with the disbursements of money in the District, to divert from its legitimate object any money levied or collected as taxes from the people of the District. Any person who shall violate the provisions of …

The provisions of §§ 1341, 1342, and 1349 to 1351 and subchapter II of Chapter 15 of Title 31, United States Code, are hereby extended and made applicable in all respects to appropriations made for and expenditures of and to all of the officers and employees of the government of …

The Mayor of the District of Columbia shall, on or before the beginning of each fiscal year, so apportion appropriations made for contingent and miscellaneous expenses under the Metropolitan Police, Fire Department, Department of Licenses, Investigation and Inspections, and other…

All expenditures from appropriations made for contingent expenses of the District of Columbia shall be accounted for in the General Accounting Office as other expenditures for the District, and a detailed statement of such expenditures shall be reported to Congress in accordance …

(a) Effective July 1, 1935, such portion of any acts as provide appropriations from the appropriation accounts appearing on the books of the government and listed in subsection (b) of this section are hereby repealed, and any balances remaining in, or but for this provision would…

(a) On and after July 1, 1935, appropriations for the District of Columbia appearing on the books of the government and listed in subsection (b) of this section are abolished as such, and so much of the several acts as provide for such appropriations is amended so as to authorize…

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(a) The Disbursing Officer shall be appointed by the Mayor of the District of Columbia, and shall give bond to the United States in the sum of $50,000, for the benefit of the United States, the District of Columbia, the Mayor of the District of Columbia, and all persons intereste…

Notwithstanding the provisions of §§ 47-112, 47-120, and 47-121, or any other act to the contrary, neither the Disbursing Officer of the District of Columbia nor the Auditor of the District of Columbia or any employee in his office authorized by him to certify vouchers, pursuant …

The Mayor of the District of Columbia shall appoint a Deputy Disbursing Officer of the District of Columbia and such assistant disbursing officers of the District of Columbia as he may, in his discretion and subject to available appropriations, consider necessary, such Deputy Dis…

The Deputy Disbursing Officer and the several assistant disbursing officers each shall have authority: (1) To make disbursements as an agent of the Disbursing Officer, District of Columbia; (2) To sign checks drawn against disbursing accounts of the Disbursing Officer, District o…

The Deputy Disbursing Officer and the several assistant disbursing officers shall each be subject, for his official misconduct, to all liabilities and penalties prescribed by law in like cases for the Disbursing Officer, District of Columbia; and the Deputy Disbursing Officer and…

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 Auditor of the District of Columbia in con…

(a) For the fiscal year beginning October 1, 1982, and each fiscal year thereafter, the government of the District of Columbia shall conduct, out of funds of the government of the District of Columbia, an audit of the financial operations of such government, and shall include in …

The Auditor of the District of Columbia or any employee in his office duly authorized in writing by such Auditor who certifies a voucher shall: (1) Be held responsible for the existence and correctness of the facts recorded in the certificate or otherwise stated in the voucher or…

The liability of any person who certifies any voucher pursuant to the provisions of §§ 47-112, 47-120, and 47-121 shall be enforced in the same manner and to the same extent as now provided by law with respect to enforcement of the liability of disbursing and other accountable of…

The Auditor of the District of Columbia shall continue to prepare and countersign all checks issued by the Disbursing Officer, and no check involving disbursement of public moneys by the Disbursing Officer shall be valid unless countersigned by the Auditor of the District of Colu…

The Chief Clerk of the Auditor’s Office shall, in the necessary absence or inability from any cause of the Auditor, perform his duties without additional compensation, and shall during the presence of the Auditor perform such duties as shall be prescribed by the Auditor; and the …

All accounts for the disbursement of appropriations made either from the revenues of the District of Columbia or jointly from the revenues of the United States and the District of Columbia shall be audited by the Auditor of the District of Columbia before being transmitted to the…

At the beginning of each fiscal year, or as soon thereafter as may be practicable, the respective amounts represented by checks drawn by the Disbursing Officer of the District of Columbia, or by any former Disbursing Officer of said District, which have remained outstanding, unsa…

The payee or bona fide holder of any check drawn by the Disbursing Officer of the District of Columbia, or by any former Disbursing Officer of said District, the amount of which has been so covered back into the Treasury of the United States, shall, upon application accompanied w…

Fees collected by the District of Columbia shall be paid for each fiscal year into the Treasury of the United States to the credit of the General Fund of the District of Columbia.

There shall be credited to the District of Columbia that proportion of the fees and fines collected by the United States District Court for the District of Columbia, including fees and fines collected by the offices of the Clerk of that Court, of the Register of Wills of the Dist…

After June 28, 1944, any revenue now required by law to be credited to the District of Columbia and the United States in the proportion that each contributed to the activity or source from whence such revenue was derived shall be credited wholly to the General Fund of the Distric…

[Repealed or reserved.]

(a) There is established for the District of Columbia the General Fund of the District of Columbia (hereinafter in this section referred to as the “General Fund”) which shall consist of the following revenues: (1) Taxes, fees, charges, and miscellaneous receipts; (2) Federal paym…

All moneys received from the sales of animals or materials of any sort, purchased under appropriations made for the District of Columbia since July 1, 1878, other than for the Water Department, shall be paid into the Treasury of the United States, to the credit of the General Fun…

On and after June 29, 1956, the Mayor of the District of Columbia is authorized in his discretion to invest and reinvest at any time in United States government securities, with the approval of the Secretary of the Treasury, any part of the general, special, or trust funds of the…

The Mayor of the District of Columbia is authorized to establish a permanent working fund, which shall be available without fiscal year limitation, for necessary expenses of maintenance and repair of vehicles of the government of the District of Columbia; and said fund shall be r…

The Mayor of the District of Columbia is authorized to establish a working fund without fiscal year limitation for the purpose of printing, duplicating, and photographing; and the unexpended balances in the miscellaneous trust fund accounts “Operating Account, Printing” and “Oper…

The Secretary of the Treasury is authorized to restore from lapsed appropriations amounts certified by the Mayor of the District of Columbia, or his designated representatives, as being necessary for the payment of audited claims under such appropriations.

Amounts appropriated under “capital outlay,” together with such amounts previously appropriated under “capital outlay,” shall be available within the appropriations involved without regard to fiscal year project limitations.

No funds appropriated for the government of the District of Columbia may be used to furnish materials or services to promote or further any demonstration in the District of Columbia undertaken for the purpose of influencing legislation or other governmental actions of the United …

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(a) For the purposes of this section, the term: (1) “Chief Financial Officer” means the Chief Financial Officer of the District of Columbia established pursuant to § 1-204.24(a)(1). (2) “District of Columbia payment” means a payment by the District of Columbia to a person, includ…

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