PUBLIC LAW 104-8 —APR. 17, 1995
109 STAT. 145
"(D) reliable accounting results to serve as the basis
for preparing and supporting agency budget requests and
controlling the execution of the budget.
"(8) Submitting to the Council a financial statement of
the District government, containing such details and at such
times as the Council may specify.
"(9) Supervising and assuming responsibility for the assessment of all property subject to assessment and special assessments within the corporate limits of the District of Columbia
for taxation, preparing tax maps, and providing such notice
of taxes and special assessments (as may be required by law),
"(10) Supervising and assuming responsibility for the levy-
ing and collection of all taxes, special assessments, licensing
fees, and other revenues of the District of Columbia (as may
be required by law), and receiving all amounts paid to the
District of Columbia from any source (including the Authority).
"(11) Maintaining custody of all public funds belonging
to or under the control of the District government (or any
department or agency of the District government), and depositing all amounts paid in such depositories and under such
terms and conditions as may be designated by the Council
or the Authority.
"(12) Maintaining custody of all investment and invested
funds of the District government or in possession of the District
government in a fiduciary capacity, and maintaining the safekeeping of all bonds and notes of the District government
and the receipt and delivery of District government bonds and
notes for transfer, registration, or exchange.
"(13) Apportioning the total of all appropriations and funds
made available during the year for obligation so as to prevent
obligation or expenditure in a manner which would result in
a deficiency or a need for supplemental appropriations during
the year, and (with respect to appropriations and funds available for an indefinite period and all authorizations to create
obligations by contract in advance of appropriations) apportioning the total of such appropriations, funds, or authorizations
in the most effective and economical manner.
"(14) Certifying all contracts (whether directly or through
delegation) prior to execution as to the availability of funds
to meet the obligations expected to be incurred by the District
government under such contracts during the year.
"(15) Prescribing the forms of receipts, vouchers, bills, and
claims to be used by all agencies, offices, and instrumentalities
of the District government.
"(16) Certifying and approving prior to payment all bills,
invoices, payrolls, and other evidences of claims, demands, or
charges against the District government, and determining the
regularity, legality, and correctness of such bills, invoices, pay-
rolls, claims, demands, or charges.
"(17) In coordination with the Inspector CJeneral of the
District of Columbia, performing internal audits of accounts
and operations and records of the District government, including the examination of any accounts or records of financial
transactions, giving due consideration to the effectiveness of
accounting systems, internal control, and related administrative
practices of the departments and agencies of the District
government.
99-194O-95 -6:QL3Part1
�
