§ 51–122. All audits by Office of the Inspector General.

All audits herein prescribed shall be made by the Office of the Inspector General in the same manner as are all other audits of the District.

(Aug. 28, 1935, 49 Stat. 956, ch. 794, § 22; as added June 4, 1943, 57 Stat. 125, ch. 117, § 1.)

Prior Codifications

1981 Ed., § 46-123.

1973 Ed., § 46-322.

Editor's Notes

Office of Auditor abolished: The Office of the Auditor of the District of Columbia was abolished and the functions thereof transferred to the Board of Commissioners of the District of Columbia by Reorganization Plan No. 5 of 1952. Reorganization Order No. 3 of the Board of Commissioners, dated August 28, 1952, established under the direction and control of the Board of Commissioners, a Department of General Administration headed by a Director. The Order transferred to the Director all of the functions and positions of the Office of the Auditor. Reorganization Order No. 19 established in the Department of General Administration an Internal Audit Office headed by an Internal Audit Officer. The function of post auditing benefit payments made by the District Unemployment Compensation Board referred to in § 46-109 was transferred from the Auditor to the Internal Audit Officer. The functions of auditing all moneys paid to and collected by the District Unemployment Board as provided in subsection (a) of § 46-105, were transferred from the Auditor to the Internal Audit Officer, Department of General Administration by Reorganization Order No. 19. The function of the Auditor of the District concerning the prior audit of refunds under subsection (i) of § 51-104 was transferred from the Auditor to the Accounting Officer, Finance Office, Department of General Administration by Reorganization Order No. 20, dated November 10, 1952. Reorganization Order No. 20 was superseded by Organization Order No. 121, dated December 12, 1957. The executive functions of the Board of Commissioners were transferred to the Commissioner of the District of Columbia by § 401 of Reorganization Plan No. 3 of 1967. Reorganization Order No. 19 and Organization Order No. 121 were revoked and replaced by Organization Order No. 3, dated December 13, 1967. Parts IVB and IVC of the latter Order established within the newly created Department of General Administration, an Internal Audit Office and a Finance Office and prescribed the functions thereof. These functions were subsequently transferred to the Director of the Department of Finance and Revenue by paragraph 4 of Commissioner’s Order No. 69-96, dated March 7, 1969. Functions pertaining to centralized accounting as set forth in Commissioner’s Order No. 69-96 were transferred to the Director of the Office of Budget and Financial Management by Organization Order No. 30, dated April 5, 1972. Part IVB of Organization Order No. 3 and that portion of paragraph 4 of Commissioner’s Order No. 69-96 pertaining to a transfer of audit functions to the Department of Finance and Revenue, were revoked by Organization Order No. 33, dated July 14, 1972. The latter Order established an Office of Municipal Audit and Inspection and prescribed the functions thereof. The Office of Municipal Audit and Inspection was replaced by Mayor’s Order No. 79-7, dated January 2, 1979, which Order established the Office of the Inspector General of the District of Columbia.