PUBLIC LAW 102-111—OCT. 1, 1991 105 STAT. 575 (2) the entity uses the gift or donation to carry out its authorized functions or duties. 0)) Each entity of the District of Columbia government shall keep accurate and detailed records of the acceptance and use of any gift or donation under subsection (a), and shall make such records available for audit and public inspection, (c) For purposes of this section, the term "entity of the District of Columbia government" includes an independent agency of the District of Columbia. SEC. 203. Notwithstanding any other provision of law, appropriations made and authority granted pursuant to this title shall be deemed to be available for the fiscal year ending September 30, 1991. This title may be cited as the "District of Columbia Supplemental Appropriations and Rescissions Act, 1991". Approved October 1, 1991. i Records. Public information. LEGISLATIVE HISTORY—H.R. 3291: CONGRESSIONAL RECORD, Vol. 137 (1991): Sept. 16, considered and passed House; considered and passed Senate, amended. Sept. 26, Senate receded from its amendments.