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

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appropriation accounts appearing on the books of the government and listed in subsection (b) of this section are hereby repealed, and any balances remaining in, or but for this provision would…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…

(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…

(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 …

(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…

(a) If local Fiscal Year 2016 recurring annual revenues included in the quarterly revenue estimate issued in September 2015 exceed the annual revenue estimate incorporated in the approved budget and financial plan for Fiscal Year 2016, the additional revenue shall be used to impl…

The salaries of the force necessary for the care and protection of the Courthouse in the District of Columbia and of the salary of the Superintendent of the Washington Asylum and Jail shall be paid out of the revenues of the District of Columbia and the Treasury of the United Sta…

A detailed statement of the expenditure of the appropriation made for repairs and improvements to school buildings and grounds and for repairing and renewing heating, plumbing, and ventilating apparatus, and installation of sanitary drinking fountains in buildings not supplied wi…

Estimates of expenditures for buildings and grounds for the public schools of the District of Columbia, shall hereafter be prepared in accordance with the provisions of the Act of Congress approved February 26, 1925.

Beginning on the effective date of this title, the Executive Officer of the District of Columbia Courts shall reimburse to the United States from any funds in the Treasury to the credit of the District of Columbia courts the amount determined by the Administrator of General Servi…

(a) Until the day before the effective date of the District of Columbia Court Reorganization Act of 1970, the Commissioner of the District of Columbia shall reimburse the United States for 30% of the expenditures made on or before that day for the expenses of the United States Co…

The Mayor of the District of Columbia each year in the annual estimates shall report to Congress the assignment of the market masters, assistant market masters, watchmen, and laborers to the various markets and offices.

Estimates in detail shall be submitted annually for the employment of mechanics, laborers, and watchmen, and the purchase of coal, oils, waste, and other supplies for the maintenance of sewers.

Estimates in detail shall be submitted annually for salaries of employees, lighting, power, and miscellaneous supplies and expenses of every kind necessarily incident to the operation and maintenance of the highway bridge and approaches.

The estimates for expenses incurred on account of the District of Columbia in the examination of witnesses and procuring of evidence in the matter of claims against the District of Columbia pending in any department shall be submitted in the annual estimates for the District of C…

The Mayor of said District shall in his annual estimates include all necessary provision to carry out the provisions of law relative to the assessment of real estate, to be immediately available.

It shall be the duty of the Mayor to include in the annual estimates of the District of Columbia estimates of the expenses of the Water Department.

The estimates for expenses of the government of the District of Columbia shall be prepared and submitted each year according to the order and arrangement of the appropriation act for the year preceding, and any change in such order and arrangement and transfers of salaries from 1…

Along with, and in addition to, all other financial and budgetary information and data which the Mayor of the District of Columbia is required annually to submit to the Office of Management and Budget by 31 U.S.C. § 1108(b)(1) , the Mayor shall prepare and submit to that Office a…

The annual estimates for expenses of the District of Columbia shall not be published in advance of their submission to Congress at the beginning of each regular session thereof.

If a department or agency of the government of the District of Columbia is under the administration of a court-appointed receiver or other court-appointed official during fiscal year 1998 or any succeeding fiscal year, the receiver or official shall prepare and submit to the Mayo…