District of Columbia § 6-207.01 Independent annual audit.

District of Columbia Statutes

§ 6-207.01 — Independent annual audit.

District of Columbia § 6-207.01

Title 6Housing and Building Restrictions and Regulations.

Ch. 2District of Columbia Housing Authority.

Subch. IDistrict of Columbia Housing Authority, 1999.

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Bluebook

D.C. Code § 6-207.01 (2026).

Text

(1)Except as provided in subsection (b) of this section, by June 1 of each year, the Authority shall submit to the Council a complete financial statement and report for the preceding fiscal year, which shall be prepared according to generally accepted accounting principles and audited by the Inspector General of the District of Columbia pursuant to § 1-301.115a(e-1) .

(2)The report shall include as a basic statement a comparison of audited actual year-end results with the anticipated revenues as submitted to the Council in the proposed budget and the appropriations enacted into law for such year, using the format, terminology, and classifications contained in the law that makes the appropriations for the year and the legislative history of such law.

(b)If the Chief Financial Offic

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(1) Except as provided in subsection (b) of this section, by June 1 of each year, the Authority shall submit to the Council a complete financial statement and report for the preceding fiscal year, which shall be prepared according to generally accepted accounting principles and audited by the Inspector General of the District of Columbia pursuant to § 1-301.115a(e-1) .

(2) The report shall include as a basic statement a comparison of audited actual year-end results with the anticipated revenues as submitted to the Council in the proposed budget and the appropriations enacted into law for such year, using the format, terminology, and classifications contained in the law that makes the appropriations for the year and the legislative history of such law.

(b) If the Chief Financial Officer of the District of Columbia and Inspector General of the District of Columbia include some or all of the finances of the Authority in the annual audited financial report submitted pursuant to § 1-204.48(a)(4) , the requirements of subsections (a) of this section shall apply only to any portions of the Authority's finances omitted from such report.