ÆäÀÌÁö À̹ÌÁö
PDF
ePub

94TH CONGRESS 2D SESSION

Calendar No. 956

H. R. 11009

[Report No. 94-1015]

IN THE SENATE OF THE UNITED STATES

MAY 25, 1976

Read twice and referred to the Committee on the District of Columbia

JUNE 29 (legislative day, JUNE 18), 1976
Reported by Mr. EAGLETON, with an amendment

[Strike out all after the enacting clause and insert the part printed in italic]

AN ACT

To provide for an independent audit of the financial condition of the government of the District of Columbia.

1

Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 3 That (a) after consulting with the chairman and ranking 4 minority member of the Committee on the District of Colum5 bia of the House of Representatives, the chairman and rank6 ing minority member of the Committee on the District of 7. Columbia of the Senate, the chairman and ranking minority 8 member of the Committee on Appropriations of the House 9 of Representatives, the chairman and ranking minority mem 10 ber of the Committee on Appropriations of the Senate, and

2

1 the chairman of the Council of the District of Columbia 2 about (1) the scope of one or more contracts for the design 3 and implementation of financial planning, reporting, and con4 trol systems for the government of the District of Columbia, 5 (2) the selection of the contractor to perform each such con6 tract, and (3) the schedule for completing each such con7 tract, the Comptroller General of the United States shall 8 enter into one or more such contracts.

9

11

12

(b) Each contract entered into pursuant to subsection 10 (a) shall set forth the scope of the work to be performed and a schedule of completion dates for each portion of such work. (e) Each contractor shall have full access to such books, 13 persons, accounts, financial records, reports, files, and other 14 papers, things, or property of the government of the District of Columbia as such contractor deems necessary to complete such contracts.

15

16

17

18

19

(d) At least once during each calendar quarter after establishment of the schedule for completing each contract

and until the completion of such contract, each contractor 20 shall report to the Congress, the President, the Council of the

District of Columbia, and the Comptroller General of the

22 United States on the progress toward completion of such

23

[ocr errors]

2225

24

contract.

(e) Upon completion of each contract for the design of

25 any financial planning, reporting, or control system of the

3

1 government of the District of Columbia, the contractor shall 2 submit to the Congress, the President, the Council of the Dis3 trict of Columbia, the Mayor of the District of Columbia, and 4 the Comptroller General of the United States, a report con5 taining recommendations for (1) such changes, within the 6 scope of such contract, in the financial planning, reporting, 7 and control systems of the government of the District of 8 Columbia as such contractor determines should be made 9 before an audit can be conducted in accordance with generally 10 accepted auditing standards in order to render an opinion that 11 the financial statements of the funds and account groups of the 12 government of the District of Columbia present fairly the 13 financial position of such funds and account groups and the 14 results of operations of such funds and the changes in finan15 eial position of such funds, in conformity with generally 16 accepted accounting principles, and (2) a schedule for im17 plementing the recommended changes, including the amount 18 of time and the number of District of Columbia personnel re19 quired to complete the implementation of such changes. 20 (f) The Mayor of the District of Columbia, with the 21 assistance of one or more contractors chosen pursuant to 22 subsection (a), shall implement the changes recommended 23 pursuant to subsection (e) in accordance with the schedule 24 recommended for implementing such changes. Within three 25 months after submission to the Mayor of the District of

4

1 Columbia of each report required by subsection (e), and at 2 least once each calendar quarter thereafter until each change 3 recommended in such report is implemented, each contractor 4 shall report, within the scope of his contract, to the Congress, 5 the President, the Council of the District of Columbia, and 6 the Comptroller General of the United States, on the status 7 of the implementation of the changes recommended pursuant 8 to subsection (e) in accordance with the schedule recom9 mended for implementing such changes. Each contractor 10 shall make such other reports as may be requested by the 11 Congress, the President, the Council of the District of Co 12 lumbia, or the Comptroller General of the United States. SEO. 2. Within six months after the first day of the 14 first full fiscal year after the Mayor of the District of Colum 15 bia has completed implementation of the recommendations 16 made pursuant to subsection (e) of the first section of this 17 Act, the Council of the District of Columbia shall provide for 18 and allocate funds for an audit for such first full fiscal year 19 in accordance with generally accepted auditing standards to 20 be carried out by an independent certified public accountant, 21 who shall conduct such tests of the accounting records of the 22 government of the District of Columbia and such other audit 23 ing procedures as he deems necessary, in order to render an 24 opinion that the financial statements of the funds and account

13

« ÀÌÀü°è¼Ó »