District Of Columbia Code § 47-107

Appropriations for contingent expenses — Expenditures.
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All expenditures from appropriations made for contingent expenses of the District of Columbia shall be accounted for in the General Accounting Office as other expenditures for the District, and a detailed statement of such expenditures shall be reported to Congress in accordance with § 193 of the Revised Statutes of the United States ( § 492-2 of Title 31, United States Code  ).

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