D.C. Code § 47-374
Accepted accounting principles to be followed.
# (a)
Beginning October 1, 1979, the District will account for and report on, unless specifically noted in financial reports, its financial transactions in accordance with generally accepted accounting principles.
# (b)
The systems, procedures, and controls established by the Mayor shall permit the District to demonstrate and report on compliance with legal requirements and contractual agreements as well as generally accepted accounting principles.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-355.08 · Notice requirement.
- 47-361 · Definitions.
- 47-362 · Policies enumerated.
- 47-363 · Council approval of reprogrammings.
- 47-364 · Council approval of non-offsetting budget modifications;…
- 47-365 · Reprogrammings of appropriated funds.
- 47-366 · Non-Departmental Fund Transfer Notification.
- 47-368.01 · Transfer of dedicated funds to the General Fund.
- 47-368.02 · Increase in funds and fees and charges.
- 47-368.03 · Reduction in rates for certain excise taxes.
- 47-368.04 · Commodities Cost Reserve Fund.
- 47-368.05 · Deposit of revenues dedicated to debt service.
- 47-368.06 · Limitation on grant-making authority.
- 47-368.07 · Workforce Investments account.
- 47-369.01 · General Fund surplus.
- 47-369.02 · Increases to appropriations.
- 47-369.03 · Short-term borrowing from certain funds.
- 47-371 · Findings.
- 47-372 · Definitions.
- 47-373 · Organization of fund structure.
- 47-374 · Accepted accounting principles to be followed.
- 47-375 · Duties of Mayor.
- 47-376 · Construction of subchapter.
- 47-377 · Financial obligations of District.
- 47-381 · Findings.
- 47-382 · Definitions.
- 47-383 · Grant application procedure.
- 47-384 · Notice of application for grant funds.
- 47-385 · Procedure for Council consent to certain grant applications…
- 47-387.01 · Certification by the CFO of minimum 5% accumulated general…
- 47-387.51 · Maintenance of Effort and Matching funds inclusion in…
- 47-387.52 · Effect of reprogrammings on Maintenance of Effort and…
- 47-391.01 · District of Columbia Financial Responsibility and…
- 47-391.02 · Executive Director and staff of Authority.
- 47-391.03 · Powers of Authority.
- 47-391.04 · Exemption from liability for claims for authority employees.
- 47-391.05 · Treatment of actions arising from act.
- 47-391.06 · Funding for operation of Authority.
- 47-391.07 · Suspension of activities.
- 47-391.08 · Application of laws of District of Columbia to Authority.