109 STAT. 150 PUBLIC LAW 104-8—APR. 17, 1995 (2) LIMITATION ON CONTRACT WITH OUTSIDE AUDITOR. —Section 208(a) of such Act (sec. l -1182.8(a), D.C. Code) is amended by adding at the end the following new paragraph: "(4) The Inspector (General shall enter into a contract with an auditor who is not an officer or employee of the Office to— "(A) audit the financial statement and report described in paragraph (3)(H) for a fiscal year, except that the financial statement and report may not be audited by the same auditor (or an auditor employed by or affiliated with the same auditor) for more than 3 consecutive fiscal years; and "(B) audit the certification described in paragraph (3)(G).". (3) SUBPOENA POWER.—Section 208(c) of such Act (sec. 1- 1182.8(c), D.C. Code) is amended— (A) by striking "(c)" and inserting "(c)(1)"; and (B) by adding at the end the following new paragraph: "(2)(A) The Inspector General may issue subpoenas requiring the attendance and testimony of witnesses and the production of any evidence relating to any matter under investigation by the Inspector General. "(B) If a person refuses to obey a subpoena issued under subparagraph (A), the Inspector General may apply to the Superior Court of the District of Columbia for an order requiring that person to appear before the Inspector General to give testimony, produce evidence, or both, relating to the matter under investigation. Any failure to obey the order of the court may be punished by the Superior Court as civil contempt.". (4) REFERRAL OF FINDINGS OF CRIMINAL ACTIVITY TO ATTOR- NEY GENERAL.— Section 208 of such Act (sec. 1 -1182.8, D.C. Code) is amended by adding at the end the following new subsection: Reports. "(f) In carrying out the duties and responsibilities established under this section, the Inspector General shall report expeditiously to the Attorney General whenever the Inspector General has reasonable grounds to believe there has been a violation of Federal or District criminal law.". (c) REVISION OF CURRENT POWERS AND DUTIES. — (1) LIAISON REPRESENTATIVE FOR ALL EXTERNAL AUDITS OF DISTRICT GOVERNMENT.— Section 208(a)(3)(B) of such Act (sec. 1-1182.8(a)(3)(B), D.C. Code) is amended by striking "executive branch". (2) APPLICATION OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.— Section 208(b) of such Act (sec. l -1182.8(b), D.C. Code) is amended by inserting "accounting and" after "accepted". (3) ACCESS TO ALL NECESSARY RECORDS.— Section 208(c)(1) of such Act (sec. l -1182.8(c), D.C. Code), as amended by subsection (b)(3), is amended by striking "relating to contracts and procurement". (4) SUBMISSION OF REPORTS TO AUTHORITY DURING CONTROL YEAR.— Section 208(d) of such Act (sec. l-1182.8(d), D.C. Code) is amended— (A) in paragraph (1), by striking "the Mayor and the Council" and inserting "the Authority (or, with respect to a fiscal year which is not a control year, the Mayor and the Council)"; and (B) in paragraph (2), by striking "the Mayor" and inserting "the Authority, the Mayor,".
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