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‘‘(B) Statements of the cash flow of the
District government for the preceding quarter
or year, including receipts, disbursements, net
changes in cash inclusive of the beginning bal-
ance, cash and investment, and the ending bal-
ance, inclusive of cash and investment. Such
statements shall reflect the actual, planned, bet-
ter or worse dollar amounts and the percentage
change with respect to the current quarter,
year-to-date, and fiscal year.
‘‘(C) Quarterly cash flow forecast for the
quarter or year involved, reflecting receipts, dis-
bursements, net change in cash inclusive of the
beginning balance, cash and investment, and
the ending balance, inclusive of cash and invest-
ment with respect to the actual dollar amounts
for the quarter or year, and projected dollar
amounts for each of the 3 succeeding quarters.
‘‘(D) Monthly reports reflecting a detailed
summary analysis of all District of Columbia
government investments, including, but not lim-
ited to—
‘‘(i) the total of long-term and short-
term investments;
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‘‘(ii) a detailed summary analysis of
investments by type and amount, including
purchases, sales (maturities), and interest;
‘‘(iii) an analysis of investment port-
folio mix by type and amount, including li-
quidity, quality/risk of each security, and
similar information;
‘‘(iv) an analysis of investment strat-
egy, including near-term strategic plans
and projects of investment activity, as well
as forecasts of future investment strategies
based on anticipated market conditions,
and similar information;
‘‘(v) an analysis of cash utilization, in-
cluding—
‘‘(I) comparisons of budgeted
percentages of total cash to be in-
vested with actual percentages of cash
invested and the dollar amounts;
‘‘(II) comparisons of the next re-
turn on invested cash expressed in
percentages (yield) with comparable
market indicators and established Dis-
trict of Columbia government yield ob-
jectives; and
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Title III
‘‘(III) comparisons of estimated
dollar return against actual dollar
yield.
‘‘(E) Monthly reports reflecting a detailed
summary analysis of long-term and short-term
borrowings inclusive of debt as authorized by
section 603, in the current fiscal year and the
amount of debt for each succeeding fiscal year
not to exceed 5 years. All such reports shall
reflect—
‘‘(i) the amount of debt outstanding
by type of instrument;
‘‘(ii) the amount of authorized and u-
nissued debt, including availability of
short-term lines of credit, United States
Treasury borrowings, and similar informa-
tion;
‘‘(iii) a maturity schedule of the debt;
‘‘(iv) the rate of interest payable upon
the debt; and
‘‘(v) the amount of debt service re-
quirements and related debt service re-
serves.
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‘‘(2) Such other functions assigned to the Chief
Financial Officer under subsection (c) or subsection
(d) as the Chief Financial Officer may delegate.
‘‘(f) DEFINITIONS.—In this section—
‘‘(1) the term ‘Authority’ means the District of
Columbia Financial Responsibility and Management
Assistance Authority established under section
101(a) of the District of Columbia Financial Re-
sponsibility and Management Assistance Act of
1995;
‘‘(2) the term ‘control year’ has the meaning
given such term under section 305(4) of such Act;
and
‘‘(3) the term ‘District government’ has the
meaning given such term under section 305(5) of
such Act.’’.
(b) PROHIBITING DELEGATION OF CHIEF FINANCIAL
OFFICER’S AUTHORITY.—Section 422(6) of the District
of Columbia Self-Government and Governmental Reorga-
nization Act (sec. 1–242(6), D.C. Code) is amended by
adding at the end the following: ‘‘Nothing in the previous
sentence may be construed to permit the Mayor to dele-
gate any functions assigned to the Chief Financial Officer
of the District of Columbia under section 424, without re-
gard to whether such functions are assigned to the Chief
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Title III
Financial Officer under such section during a control year
(as defined in section 305(4) of the District of Columbia
Financial Responsibility and Management Assistance Act
of 1995) or during any other year.’’.
(c) CONFORMING AMENDMENT.—Effective upon the
appointment of the Chief Financial Officer of the District
of Columbia under section 424(b) of the District of Co-
lumbia Self-Government and Governmental Reorganiza-
tion Act (as added by subsection (a)), D.C. Law 3–138
(sec. 47–314 et seq., D.C. Code) is repealed.
(d) CLERICAL AMENDMENT.—The table of contents
of part B of title IV of the District of Columbia Self-Gov-
ernment and Governmental Reorganization Act is amend-
ed by adding at the end the following new item:
‘‘Sec. 424. Chief Financial Officer of the District of Columbia.’’.
SEC. 303. REVISIONS TO POWERS AND DUTIES OF INSPEC-
TOR GENERAL OF DISTRICT OF COLUMBIA.
(a) APPOINTMENT AND TERM OF SERVICE; INDE-
PENDENCE OF BUDGET.—Section 208(a) of the District
of 
Columbia 
Procurement 
Practices 
Act
of 
1985 
(sec. 
1–1182.8(a), 
D.C. 
Code) 
is
amended by striking paragraphs (1) and (2) and inserting
the following:
‘‘(1)(A) There is created within the executive branch
of the government of the District of Columbia the Office
of the Inspector General. The Office shall be headed by
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Title III
an Inspector General appointed pursuant to subparagraph
(B), who shall serve for a term of 6 years and shall be
subject to removal only for cause by the Mayor (with the
approval of the District of Columbia Financial Respon-
sibility and Management Assistance Authority in a control
year) or (in the case of a control year) by the Authority.
The Inspector General may be reappointed for additional
terms.
‘‘(B) During a control year, the Inspector General
shall be appointed by the Mayor as follows:
‘‘(i) Prior to the appointment of the Inspector
General, the Authority may submit recommendations
for the appointment to the Mayor.
‘‘(ii) In consultation with the Authority and the
Council, the Mayor shall nominate an individual for
appointment and notify the Council of the nomina-
tion.
‘‘(iii) After the expiration of the 7-day period
which begins on the date the Mayor notifies the
Council of the nomination under clause (ii), the
Mayor shall notify the Authority of the nomination.
‘‘(iv) The nomination shall be effective subject
to approval by a majority vote of the Authority.
‘‘(C) During a year which is not a control year, the
Inspector General shall be appointed by the Mayor with
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the advice and consent of the Council. Prior to appoint-
ment, the Authority may submit recommendations for the
appointment.
‘‘(D) The Inspector General shall be appointed with-
out regard to party affiliation and solely on the basis of
integrity and demonstrated ability in accounting, auditing,
financial management analysis, public administration, or
investigations.
‘‘(E) The Inspector General shall be paid at an an-
nual rate determined by the Mayor, except that such rate
may not exceed the rate of basic pay payable for level IV
of the Executive Schedule.
‘‘(2) The annual budget for the Office shall be adopt-
ed as follows:
‘‘(A) The Inspector General shall prepare and
submit to the Mayor, for inclusion in the annual
budget of the District of Columbia under part D of
title IV of the District of Columbia Self-Government
and Governmental Reorganization Act for the year,
annual estimates of the expenditures and appropria-
tions necessary for the operation of the Office for
the year. All such estimates shall be forwarded by
the Mayor to the Council of the District of Columbia
for its action pursuant to sections 446 and 603(c)
of such Act, without revision but subject to rec-
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Title III
ommendations. Notwithstanding any other provision
of such Act, the Council may comment or make rec-
ommendations concerning such estimates, but shall
have no authority to revise such estimates.
‘‘(B) Upon receipt of the annual Federal pay-
ment for the District of Columbia authorized under
title V of the District of Columbia Self-Government
and Governmental Reorganization Act, the Mayor
shall deposit a portion of the payment (equal to the
estimate of necessary appropriations described in
subparagraph (A)) into a dedicated fund within the
government of the District of Columbia.
‘‘(C) Amounts deposited in the dedicated fund
described in subparagraph (B) shall be available
solely for the operation of the Office, and shall be
paid to the Inspector General by the Mayor (acting
through the Chief Financial Officer of the District
of Columbia) in such installments and at such times
as the Inspector General requires.’’.
(b) ADDITIONAL POWERS AND DUTIES.—
(1) IN
GENERAL.—Section 208(a)(3) of the
District of Columbia Procurement Practices Act of
1985 (sec. 1–1182.8(a)(3), D.C. Code) is amend-
ed—
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Title III
(A) by striking ‘‘and’’ at the end of sub-
paragraph (E);
(B) by striking the period at the end of
subparagraph (F) and inserting a semicolon;
and
(C) by adding at the end the following new
subparagraphs:
‘‘(G) Pursuant to a contract described in para-
graph (4), provide certifications under section
602(b)(5) of title VI of the District of Columbia
Revenue Act of 1939;
‘‘(H) Pursuant to a contract described in para-
graph (4), audit the complete financial statement
and report on the activities of the District govern-
ment for such fiscal year, for the use of the Mayor
under section 448(a)(4) of the District of Columbia
Self-Government and Governmental Reorganization
Act; and
‘‘(I) Not later than 30 days before the begin-
ning of each fiscal year (beginning with fiscal year
1996) and in consultation with the Mayor, the
Council, and the Authority, establish an annual plan
for audits to be conducted under this paragraph dur-
ing the fiscal year under which the Inspector Gen-
eral shall report only those variances which are in an
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amount equal to or greater than $1,000,000 or 1
percent of the applicable annual budget for the pro-
gram in which the variance is found (whichever is
lesser).’’.
(2) LIMITATION ON CONTRACT WITH OUTSIDE
AUDITOR.—Section 208(a) of such Act (sec. 1–
1182.8(a), D.C. Code) is amended by adding at the
end the following new paragraph:
‘‘(4) The Inspector General shall enter into a contract
with an auditor who is not an officer or employee of the
Office to—
‘‘(A) audit the financial statement and report
described in paragraph (3)(H) for a fiscal year, ex-
cept that the financial statement and report may not
be audited by the same auditor (or an auditor em-
ployed by or affiliated with the same auditor) for
more than 3 consecutive fiscal years; and
‘‘(B) audit the certification described in para-
graph (3)(G).’’.
(3) SUBPOENA POWER.—Section 208(c) of such
Act (sec. 1–1182.8(c), D.C. Code) is amended—
(A) by striking ‘‘(c)’’ and inserting
‘‘(c)(1)’’; and
(B) by adding at the end the following new
paragraph:
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Title III
‘‘(2)(A) The Inspector General may issue subpoenas
requiring the attendance and testimony of witnesses and
the production of any evidence relating to any matter
under investigation by the Inspector General.
‘‘(B) If a person refuses to obey a subpoena issued
under subparagraph (A), the Inspector General may apply
to the Superior Court of the District of Columbia for an
order requiring that person to appear before the Inspector
General to give testimony, produce evidence, or both, re-
lating to the matter under investigation. Any failure to
obey the order of the court may be punished by the Supe-
rior Court as civil contempt.’’.
(4) REFERRAL OF FINDINGS OF CRIMINAL AC-
TIVITY
TO
ATTORNEY
GENERAL.—Section 208 of
such Act (sec. 1–1182.8, D.C. Code) is amended by
adding at the end the following new subsection:
‘‘(f) In carrying out the duties and responsibilities es-
tablished under this section, the Inspector General shall
report expeditiously to the Attorney General whenever the
Inspector General has reasonable grounds to believe there
has been a violation of Federal or District criminal law.’’.
(c) REVISION OF CURRENT POWERS AND DUTIES.—
(1) LIAISON REPRESENTATIVE FOR ALL EXTER-
NAL
AUDITS
OF
DISTRICT
GOVERNMENT.—Section
208(a)(3)(B) of such Act (sec. 1–1182.8(a)(3)(B),
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Title III
D.C. Code) is amended by striking ‘‘executive
branch’’.
(2) APPLICATION
OF
GENERALLY
ACCEPTED
ACCOUNTING PRINCIPLES.—Section 208(b) of such
Act (sec. 1–1182.8(b), D.C. Code) is amended by in-
serting ‘‘accounting and’’ after ‘‘accepted’’.
(3) ACCESS
TO
ALL
NECESSARY
RECORDS.—
Section 208(c)(1) of such Act (sec. 1–1182.8(c),
D.C. Code), as amended by subsection (b)(3), is
amended by striking ‘‘relating to contracts and pro-
curement’’.
(4) SUBMISSION OF REPORTS TO AUTHORITY
DURING
CONTROL
YEAR.—Section 208(d) of such
Act (sec. 1–1182.8(d), D.C. Code) is amended—
(A) in paragraph (1), by striking ‘‘the
Mayor and the Council’’ and inserting ‘‘the Au-
thority (or, with respect to a fiscal year which
is not a control year, the Mayor and the Coun-
cil)’’; and
(B) in paragraph (2), by striking ‘‘the
Mayor’’ and inserting ‘‘the Authority, the
Mayor,’’.
(5) MAKING REPORTS PUBLICLY AVAILABLE.—
Section 208(d) of such Act (sec. 1–1182.8(d), D.C.
145
Title III
Code) is amended by adding at the end the following
new paragraph:
‘‘(4) The Inspector General shall make each report
submitted under this subsection available to the public, ex-
cept to the extent that the report contains information de-
termined by the Inspector General to be privileged.’’.
(6) RESPONDING
TO
REQUESTS
OF
AUTHOR-
ITY.—Section 208(e) of such Act (sec. 1–1182.8(e),
D.C. Code) is amended by striking ‘‘the Director’’
and inserting ‘‘the Authority’’.
(d) DEFINITIONS.—Section 208 of such Act (sec. 1–
1182.8, D.C. Code), as amended by subsection (b)(4), is
amended by adding at the end the following new sub-
section:
‘‘(g) In this section—
‘‘(1) the term ‘Authority’ means the District of
Columbia Financial Responsibility and Management
Assistance Authority established under section
101(a) of the District of Columbia Financial Re-
sponsibility and Management Assistance Act of
1995;
‘‘(2) the term ‘control year’ has the meaning
given such term under section 305(4) of such Act;
and
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Title III
(2) by striking ‘‘No contract’’ and inserting
‘‘(a) 
CONTRACTS
EXTENDING
BEYOND
ONE
YEAR.—No contract’’; and
(3) by adding at the end the following new sub-
section:
‘‘(b) CONTRACTS EXCEEDING CERTAIN AMOUNT.—
‘‘(1) IN GENERAL.—No contract involving ex-
penditures in excess of $1,000,000 during a 12-
month period may be made unless the Mayor sub-
mits the contract to the Council for its approval and
the Council approves the contract (in accordance
with criteria established by act of the Council).
‘‘(2) DEEMED
APPROVAL.—For purposes of
paragraph (1), the Council shall be deemed to ap-
prove a contract if—
‘‘(A) during the 10-day period beginning
on the date the Mayor submits the contract to
the Council, no member of the Council intro-
duces a resolution approving or disapproving
the contract; or
‘‘(B) during the 45-calendar day period be-
ginning on the date the Mayor submits the con-
tract to the Council, the Council does not dis-
approve the contract.’’.
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Title III
(b) CLERICAL AMENDMENT.—The table of contents
of the District of Columbia Self-Government and Govern-
mental Reorganization Act is amended by amending the
item relating to section 451 to read as follows:
‘‘Sec. 451. Special rules regarding certain contracts.’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to contracts made on or after the
date of the enactment of this Act.
SEC. 305. DEFINITIONS.
In this Act, the following definitions apply:
(1) The term ‘‘Authority’’ means the District of
Columbia Financial Responsibility and Management
Assistance Authority established under section
101(a).
(2) The term ‘‘Council’’ means the Council of
the District of Columbia.
(3) The term ‘‘control period’’ has the meaning
given such term in section 209.
(4) The term ‘‘control year’’ means any fiscal
year for which a financial plan and budget approved
by the Authority under section 202(b) is in effect,
and includes fiscal year 1996.
(5) The term ‘‘District government’’ means the
government of the District of Columbia, including
any department, agency or instrumentality of the
government of the District of Columbia; any inde-
149
Title III
pendent agency of the District of Columbia estab-
lished under part F of title IV of the District of Co-
lumbia Self-Government and Governmental Reorga-
nization Act or any other agency, board, or commis-
sion established by the Mayor or the Council; the
courts of the District of Columbia; the Council of
the District of Columbia; and any other agency, pub-
lic authority, or public benefit corporation which has
the authority to receive monies directly or indirectly
from the District of Columbia (other than monies re-
ceived from the sale of goods, the provision of serv-
ices, or the loaning of funds to the District of Co-
lumbia), except that such term does not include the
Authority.
(6) The term ‘‘financial plan and budget’’
means a financial plan and budget described in sub-
title A of title II, and includes the budgets of the
District government for the fiscal years which are
subject to the financial plan and budget (as de-
scribed in section 201(b)).
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Title III
(7) The term ‘‘Mayor’’ means the Mayor of the
District of Columbia.
Passed the House of Representatives April 3, 1995.
Attest:
Clerk.
HR 1345 EH——2
HR 1345 EH——3
HR 1345 EH——4
HR 1345 EH——5
HR 1345 EH——6
HR 1345 EH——7
HR 1345 EH——8
HR 1345 EH——9
HR 1345 EH——10