Page:United States Statutes at Large Volume 87.djvu/833

 87 STAT. ]

PUBLIC LAW 93-198-DEC. 24, 1973

of this Act, the Council may comment or make recommendations concerning such annual estimates involving the expenditures and appropriations necessary for the maintenance and operation of the District of Columbia court system submitted by such courts but shall have no authority under this Act to revise such estimates. The courts shall submit as part of their budgets both a multiyear plan and a multiyear capital improvements plan and shall submit a statement presenting qualitative and quantitative descriptions of court activities and the status of efforts to comply with reports of the District of Columbia Auditor and the Comptroller General of the United States. ENACTMENT OF xVPPROPRIATIONS BY CONGRESS

SEC. M 6. The Council, within fifty calendar days after receipt of the budget proposal from the Mayor, and after public hearing, shall by act adopt the annual budget for the District of Columbia government. Any supplements thereto shall also be adopted by act by the Council after public hearing. Such budget so adopted shall be submitted by the Mayor to the President for transmission by him to the Congress. No amount may be obligated or expended by any officer or employee of the District of Columbia government unless such amount has been approved by Act of Congress, and then only according to such Act. Notwithstanding any other provision of this Act, the Mayor shall not transmit any annual budget or amendments or supplements thereto, to the President of the United States until the completion of the budget procedures contained in this Act. C O N S I S T E N C Y O F BUDGET, ACCOUNTING, AND PERSONNEL SYSTEMS

SEC. 447. The Mayor shall implement appropriate procedures to insure that budget, accounting, and personnel control systems and structures are synchronized for budgeting and control purposes on a continuing basis. No employee shall be hired on a full-time or parttime basis 'unless such position is authorized by Act of Congress. p]mployees shall be assigned in accordance with the program, organization, and fund categories specified in the Act of Congress authorizing such position. Hiring of temporary employees and temporary employee transfers among pT-ograms shall be consistent with applicable Acts of Congress and reprogramming procedures to insure that costs are accurately associated with programs and sources of funding. FINANCIAL DUTIES OF THE MAYOR

SEC. 448. Subject to the limitations in section 608, the Mayor shall have charge of the administration of the financial affairs of the District !ind to that end he shall— (1) supervise and be responsible for all financial transactions to insure adequate control of revenues and resources and to insure that appropriations are not exceeded; (2) maintain systems of accounting and internal control designed to provide— (A) full disclosure of the financial results of the District government's acti v i ties, (B) adequate financial information needed by the District government for management purposes, (C) effective control over and accountability for all funds, property. and other assets, (D) reliable accounting results to serve as the basis for pi-eparing and supportingf agency budget requests and controlling the execution of the budget;

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