D.C. Code § 34-1114: Examination and audit of accounts; allocation of items to accounts; authority of agents, accountants, and examiners.

The Commission shall provide for the examination and audit of all accounts, and all items shall be allocated to the accounts in the manner prescribed by the Commission. The agents, accountants, or examiners employed by the Commission shall have authority, under the direction of the Commission, to inspect and examine any and all books, accounts, papers, records, and memoranda kept by such public utility.