Page:United States Statutes at Large Volume 87.djvu/855

 87 STAT. ]

PUBLIC LAW 93-198-DEC. 24, 1973

823

United States shall not be abridged by the fact of his service or receipt of compensation as a member of such Board, if such service does not interfere with the discharge of his duties in such other office or position. ASSISTANCE OF THE UNITED STATES CIVIL SERVICE COMMISSION I N DEVELOPMENT OF DISTRICT M E R I T SYSTEM

SEC. 734. The United States Civil Service Commission is hereby authorized to advise and assist the Mayor and the Council in the further development of the merit system or systems required by section 422(3) and the said Commission is authorized to enter into agreements with the District government to make available its registers of eligibles as a recruiting source to fill District positions as needed. The costs of any specific services furnished by the Civil Service Commission may be compensated for under the provisions of section 731 of this Act. REVENUE

SHARING

p. 791.

costs,

RESTRICTIONS

SEC. 735. Section 141(c) of the State and Local Fiscal Assistance Act of 1972 (86 Stat. 919) is amended to read as follmvs: "(c) DISTRICT OF COLUMBIA.—For purposes of this title, the District of Columbia shall be treated both— "(1) as a State (and any reference to the Governor of a State shall, in the case of the District of Columbia, be treated as a reference to the Mayor of the District of Columbia), and "(2) as a county area which has no units of local government (other than itself) within its geographic area.". INDEPENDENT

Ante,

3i use uei.

AIDIT

Annual GAG SEC. 736. (a) In addition to the audit carried out under section 455, audit. the accounts and operations of the District government shall be audited annually by the General Accounting Office in accordance with such principles and procedures, and in such detail, and under such rules and I'egulations as may be prescribed by the Comptroller General of the United States. In the determination of the auditing procedures to be followed and the extent of the examination of vouchers and other documents, the Comptroller General shall give due regard to generally accepted principles of auditing, including consideration of the effectiveness of the accounting organizations and systems, internal audit and control, and related administrative practices. The rep- j^^f^'^'^^' ^""^^^ resentatives of the General Accounting Office shall have access to all books, accounts, records, repoi"ts, files, and all other papers, things, or property belonging to or in use by the District and necessary to facilitate the audit, and such representatives shall be afforded full facilities for auditing the accounts and operations of the District goveriiment. (b)(1) The Comptroller General shall submit his audit reports to ^®P°f*^ '° ^°"; the Congress, the Mayor, and the Council. The reports shall set forth g r e s s, Mayor, and Council. the scope of the audits and shall include such comments and information as the Comptroller General may deem necessary to keep the Congress, the Mayor, and the Council informed of the operations to which the reports relate, together with such recommendations with respect thereto as the Comptrollei- General may deem advisable, (2) After the Mayor has had an opportunity to be heard, the Council.j^^"^^^'^ inspec may make such report, together with such other material as it deems tion. pertinent thereto, available for public inspection.

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