Code of the District of Columbia

Part D. District Budget and Financial Management.


Subpart 1. Budget and Financial Management.

§ 1–204.41. Fiscal year.

(a) In general. — Except as provided in subsection (b) of this section, the fiscal year of the District shall, beginning on October 1, 1976, commence on the first day of October of each year and shall end on the 30th day of September of the succeeding calendar year. Such fiscal year shall also constitute the budget and accounting year. The District may change the fiscal year of the District by an act of the Council. If a change occurs, such fiscal year shall also constitute the budget and accounting year.

(b) Exceptions. —

(1) Armory Board. — The fiscal year for the Armory Board shall begin on the first day of January and shall end on the thirty-first day of December of each calendar year.

(2) Schools. — Effective with respect to fiscal year 2007 and each succeeding fiscal year, the fiscal year for the District of Columbia Public Schools (including public charter schools) and the University of the District of Columbia may begin on the first day of July and end on the thirtieth day of June of each calendar year.


(Dec. 24, 1973, 87 Stat. 798, Pub. L. 93-198, title IV, § 441; Aug. 29, 1974, 88 Stat. 793, Pub. L. 93-395, § 1(3); Nov. 15, 1977, 91 Stat. 1383, Pub. L. 95-185, § 1; Oct. 30, 2004, 118 Stat. 2230, Pub. L. 108-386, § 4; Oct. 16, 2006, 120 Stat. 2029, Pub. L. 109-356, § 124; July 25, 2013, D.C. Law 19-321, § 2(d), 60 DCR 1724.)

Prior Codifications

1981 Ed., § 47-101.

1973 Ed., § 47-101.

Section References

This section is referenced in § 1-301.86, § 1-301.115a, § 1-1162.07, § 47-317.03a, and § 47-392.01.

Effect of Amendments

Pub. L. 108-386, in the first sentence, substituted “(a) In general—Except as provided in subsection (b), the fiscal year” for “The fiscal year”; deleted the third sentence which had read “Such fiscal year shall also constitute the budget and accounting year.”; and added subsec. (b).

Pub. L. 109-356, in subsec. (b)(2), substituted “may begin” for “shall begin”.

D.C. Law 19-321 added “The District may change the fiscal year of the District by an act of the Council. If a change occurs, such fiscal year shall also constitute the budget and accounting year” to the end of (a).

Emergency Legislation

For temporary amendment of (a), see § 2(d) of the Local Budget Autonomy Emergency Amendment Act of 2012 (D.C. Act 19-566, January 7, 2013, 59 DCR 15061, applicable as of January 1, 2014, and effective as provided in § 1-203.03.

Effective Dates

Section 9 of Pub. L. 108-386, 118 Stat. 2228, the 2004 District of Columbia Omnibus Authorization Act, provided: “The amendments made by this section shall take effect on the date of the enactment of this Act Oct. 30, 2004.”

Section 5 of D.C. Law 19-321 provided that the act shall take effect as provided in § 1-203.03.

Editor's Notes

Temporary Commission on Financial Oversight of the District of Columbia: Sections 1 to 3 and 5 to 7 of the Act of September 4, 1976, 90 Stat. 1205, Pub. L. 94-399, as amended by the Act of September 26, 1978, 92 Stat. 750, Pub. L. 95-386 and the Act of June 21, 1979, 93 Stat. 75, Pub. L. 96-27, provided for the establishment of the Temporary Commission on Finance Oversight of the District of Columbia for the purpose of improving the financial planning, reporting, and control systems of the District government. 31 U.S.C. § 715 sets up audit of accounts in D.C. on a permanent basis as of 1982 in § 1-207.36.

Enactment upon adoption of federal legislation: Section 4 of D.C. Law 11-254 provided that “§§ 47-101, 47-117, 47-130, 47-301, 47-302, 47-303, 47-304, 47-304.1, 47-305, 47-310, 47-312, 47-317.1 through 47-317.6, 47-321 through 47-325, 47-327 through 47-331, and 47-332 through 47-334 of Title 47 §§ 1-204.41, 1-204.55, 1-204.50, 1-204.42, 1-204.43, 1-204.44, 1-204.46, 1-204.53, 1-204.47, 1-204.48, 1-204.49, 1-204.24a through 1-204.24e, 47-317.06, 1-204.61 through 1-204.65, 1-204.71 through 1-204.75, 1-204.81, 1-204.85, 1-204.86 and 1-204.90, 2001 Ed. of the District of Columbia Code shall be enacted as part of Title 47 upon the adoption by Congress of legislation so enacting these sections.”

Definitions applicable: The definitions in § 1-201.03 apply to this section.

Applicability of D.C. Law 19-321: Section 3 of D.C. Law 19-321 provided that section 2 of the act shall apply as of January 1, 2014.

D.C. Law 19-321 was declared invalid by the United States District Court for the District of Columbia in a memorandum opinion dated May 19, 2014, Civil Action No. 2014-0655. The court held that although the Council of the District of Columbia, the Mayor, and United States District Court for the District of Columbia are powerless to grant to the residents of the District of Columbia full budget autonomy, the United States Congress and the President of the United States are empowered to do so; and concluded that the Budget Autonomy Act was unlawful. See Council of the Dist. of Columbia v. Gray, 42 F. Supp. 3d 134, 2014 U.S. Dist. LEXIS 68055 (2014).

On May 27, 2015, the United States Court of Appeals for the District of Columbia Circuit issued Order No. 14-7067, vacating the lower court’s judgment, dismissing the appeal, and remanding the case to the District Court with instructions to remand the case to the Superior Court of the District of Columbia. See Council of the Dist. of Columbia v. Bowser, 2015 U.S. App. LEXIS 8881 (2015). The amendments contained in D.C. Law 19-321 are codified in this section.


§ 1–204.42. Submission of annual budget.

(a) At such time as the Council may direct, the Mayor shall prepare and submit to the Council each year, and make available to the public, an annual budget for the District of Columbia government which shall include:

(1) The budget for the forthcoming fiscal year in such detail as the Mayor determines necessary to reflect the actual financial condition of the District government for such fiscal year, and specify the agencies and purposes for which funds are being requested; and which shall be prepared on the assumption that proposed expenditures resulting from financial transactions undertaken on either an obligation or cash outlay basis, for such fiscal year shall not exceed estimated resources from existing sources and proposed resources;

(2) An annual budget message which shall include supporting financial and statistical information on the budget for the forthcoming fiscal year and information on the approved budgets and expenditures for the immediately preceding 3 fiscal years;

(3) A multiyear plan for all agencies of the District government as required under § 1-204.43;

(4) A multiyear capital improvements plan for all agencies of the District government as required under § 1-204.44;

(5) A program performance report comparing actual performance of as many programs as is practicable for the last completed fiscal year against proposed goals for such programs for such year, and, in addition, presenting as many qualitative or quantitative measures of program effectiveness as possible (including results of statistical sampling or other special analyses), and indicating the status of efforts to comply with the reports of the District of Columbia Auditor and the Comptroller General of the United States;

(6) An issue analysis statement consisting of a reasonable number of issues, identified by the Council in its action on the budget in the preceding fiscal year, having significant revenue or budgetary implications, and other similar issues selected by the Mayor, which shall consider the cost and benefits of alternatives and the rationale behind action recommended or adopted; and

(7) A summary of the budget for the forthcoming fiscal year designed for distribution to the general public.

(b) The budget prepared and submitted by the Mayor shall include, but not be limited to, recommended expenditures at a reasonable level for the forthcoming fiscal year for the Council, the District of Columbia Auditor, the District of Columbia Board of Elections and Ethics, the District of Columbia Judicial Nomination Commission, the Zoning Commission of the District of Columbia, the Public Service Commission, the Armory Board, the Commission on Judicial Disabilities and Tenure, and the District of Columbia Water and Sewer Authority.

(c) The Mayor from time to time may prepare and submit to the Council such proposed supplemental or deficiency budget recommendations as in his judgment are necessary on account of laws enacted after transmission of the budget or are otherwise in the public interest. The Mayor shall submit with such proposals a statement of justifications, including reasons for their omission from the annual budget. Whenever such proposed supplemental or deficiency budget recommendations are in an amount which would result in expenditures in excess of estimated resources, the Mayor shall make such recommendations as are necessary to increase resources to meet such increased expenditures.

(d) The Mayor shall prepare and submit to the Council a proposed supplemental or deficiency budget recommendation under subsection (c) of this section if the Council by resolution requests the Mayor to submit such a recommendation.


(Dec. 24, 1973, 87 Stat. 798, Pub. L. 93-198, title IV, § 442; Aug. 14, 1974, 88 Stat. 458, Pub. L. 93-376, title III, § 306(a); Apr. 17, 1995, 109 Stat. 142, Pub. L. 104-8, § 301(c); Aug. 6, 1996, 110 Stat. 1698, Pub. L. 104-184, § 4(c).)

Prior Codifications

1981 Ed., § 47-301.

1973 Ed., § 47-221.

Section References

This section is referenced in § 1-325.11, § 1-711, § 1-722, § 1-907.03, § 2-1225.21, § 7-771.07, § 9-111.01, § 34-1253.02, § 38-173, § 47-318.01, § 47-318.05a, § 47-375, and § 47-392.02.

Cross References

Board of education, annual report and budget revision, see § 38-154.

D.C. retirement board, budget preparation, see § 1-711.

District government, financial plan and annual District budget, process for submission and approval, see § 47-392.02.

Financing of retirement benefits, calculation of District payment, see § 1-907.03.

Financing of retirement benefits, federal and district payments, determination, certification, see § 1-722.

Fund accounting, duties of Mayor, see § 47-375.

Public parking authority, budget submission, see § 50-2511.

Sports and entertainment commission, public or private bond sale, budget submission, see § 3-1413.

University of the District of Columbia, budget, see § 38-1202.06.

Emergency Legislation

For temporary (90-day) amendment of section, see § 3102 of the Fiscal Year 2001 Budget Support Emergency Act of 2000 (D.C. Act 13-376, July 24, 2000, 47 DCR 6574).

For temporary (90 day) amendment of section, see § 3102 of the Fiscal Year 2001 Budget Support Congressional Review Emergency Act of 2000 (D.C. Act 13-438, October 20, 2000, 47 DCR 8740).

For temporary (90 day) provisions on limits on local spending increases, see § 4002 of Fiscal Year 2003 Budget Support Emergency Act of 2002 (D.C. Act 14-453, July 23, 2002, 49 DCR 8026).

For temporary (90 day) submission of the budget with local spending increase limitations, see § 1202 of the Fiscal Year 2004 Budget Support Emergency Act of 2003 (D.C. Act 15-105, June 20, 2003, 50 DCR 5613).

For temporary (90 day) submission of the budget with local spending increase limitations, see § 1202 of Fiscal Year 2004 Budget Support Congressional Review Emergency Act of 2003 (D.C. Act 15-149, September 22, 2003, 50 DCR 8360).

For temporary (90 day) Department of Employment Services budget and FTE authority provisions, see § 1092 of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).

For temporary (90 day) Department of Employment Services budget and FTE authority provisions, see § 1092 of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).

For temporary (90 day) amendment of section, see §§ 2, 3 of Fiscal Year 2010 Balanced Budget and Spending Pressure Control Plan Emergency Act of 2009 (D.C. Act 18-322, March 2, 2010, 57 DCR 1847).

Temporary Legislation

Sections 2 and 3 of D.C. Law 18-157 added sections to read as follows:

“Sec. 2. The Mayor shall submit a budget gap-closing plan for the District government for the current fiscal year to the Council not later than February 10, 2010. The Mayor shall make the plan available to the public.

“Sec. 3. The Mayor shall submit to the Council by the 10th of each month a report, which is certified by the Office of the Chief Financial Officer, on the progress for controlling overspending in fiscal year 2010. The Mayor shall make the reports available to the public.”

Section 5(b) of D.C. Law 18-157 provided that the act shall expire after 225 days of its having taken effect.

Short Title

Short title of title XLI of Law 14-190: Section 4101 of D.C. Law 14-190 provided that title XLI of the act may be cited as the Fiscal Year 2004 Budget Submission Amendment Act of 2002.

Short title of subtitle I of title I of Law 15-205: Section 1091 of D.C. Law 15-205 provided that subtitle I of title I of the act may be cited as the Department of Employment Services Budget and FTE Authority Act of 2004.

Submission date for budget request for fiscal year 1992: Pursuant to Resolution 8-312, the “Submission Date for the Fiscal Year 1992 Budget Approval Resolution of 1990,” effective December 21, 1990, the Council established the date by which the Mayor shall submit to the Council the proposed budget for the government of the District of Columbia for the fiscal year ending September 30, 1992, and identified information and documentation to be submitted to the Council with the proposed budget for the government of the District of Columbia for the fiscal year ending September 30, 1992.

Submission Date for the Fiscal Year 1993 Budget Approval Resolution of 1991: Pursuant to Resolution 9-151, effective December 27, 1991, the Council established the date by which the Mayor shall submit to the Council the proposed budget for the government of the District of Columbia for the fiscal year ending September 30, 1993, and to identify information and documentation to be submitted to the Council with the proposed budget for the government of the District of Columbia for the fiscal year ending September 30, 1993.

Submission Date for the Fiscal Year 1995 Budget Approval Resolution of 1993: Pursuant to Resolution 10-206, effective December 24, 1993, the Council established the date by which the Mayor shall submit to the Council the proposed budget for the government of the District of Columbia for the fiscal year ending September 30, 1995, and to identify information and documentation to be submitted to the Council with the proposed budget for the government of the District of Columbia for the fiscal year ending September 30, 1995.

Fiscal Year 1996 Budget Submission Date Extension Emergency Resolution of 1995: Pursuant to Resolution 11-16, effective February 7, 1995, the Council extended, on an emergency basis, the date of submission by the Mayor of the Fiscal Year 1996 budget to the Council.

Editor's Notes

Enactment upon adoption of federal legislation: Section 4 of D.C. Law 11-254 provided that “§§ 47-101, 47-117, 47-130, 47-301, 47-302, 47-303, 47-304, 47-304.1, 47-305, 47-310, 47-312, 47-317.1 through 47-317.6, 47-321 through 47-325, 47-327 through 47-331, and 47-332 through 47-334 of Title 47 §§ 1-204.41, 1-204.55, 1-204.50, 1-204.42, 1-204.43, 1-204.44, 1-204.46, 1-204.53, 1-204.47, 1-204.48, 1-204.49, 1-204.24a through 1-204.24e, 47-317.06, 1-204.61 through 1-204.65, 1-204.71 through 1-204.75, 1-204.81, 1-204.85, 1-204.86 and 1-204.90, 2001 Ed. of the District of Columbia Code shall be enacted as part of Title 47 upon the adoption by Congress of legislation so enacting these sections.”

Section 3102 of D.C. Law 13-172 amended Section 2102 of the Service Improvement and Fiscal Year 2000 Budget Support Act of 1999 to read as follows:

“In submitting fiscal year budgets to the Council for fiscal years beginning with fiscal year 2001, there should be a guide for calculating the increase in annual expenditures of local funds. This guide should be an increase of no more than 3% over the prior fiscal year’s expenditures of local funds.”

Definitions applicable: The definitions in § 1-202 apply to this subchapter.

Section 4102 of D.C. Law 14-190 provided: “Sec. 4102. Limit on increase in spending. For fiscal year 2004 the Mayor shall not submit a budget to the Council that increases spending by more than 4% of the fiscal year 2003 budget approved by the Council.”

Section 1202 of D.C. Law 15-39 provided:

“(a) For fiscal year 2005, the Mayor shall submit a budget to the Council that increases local funds spending by no more than 3.5% of the fiscal year 2004 budget approved by the Council. Any spending transferred from local funds in fiscal year 2004 to non-local funds in Fiscal year 2005 shall be included in any calculation to determine whether the proposed spending for fiscal year 2005 is more than 3.5% greater than local spending in fiscal year 2004.

“(b) By July 1, 2003, the Chief Financial Officer and the Mayor shall identify by contract or subagency, the areas where contract savings identified by the Fiscal Year 2004 Budget Request Act, passed on May 6, 2003 (Enrolled version of Bill 15-214) shall occur and submit the information to Council.

“(c) The budget submission pursuant to subsection (a) of this section shall provide that not less than ½ of the personnel costs for Public Safety Communications Center services in fiscal year 2004 shall instead be paid by local funds in fiscal year 2005.”

Section 1092 of D.C. Law 15-205 provided:

“For fiscal year 2005, the Department of Employment Services (‘DOES’) shall have:

“(1) No more than 513 full time equivalent (‘FTE’) employees; and

“(2) A total budget of $88,846,102, to be allocated as follows:

“(A)(i) Personal services budget not to exceed $32,314,000;

“(ii) Nonpersonal services budget not to exceed $56,532,000, including not less than $29,965,000 for Subsidies and Transfers;

“(B) From the funds identified herein, no less than $764,000 shall be made available for the Office of Apprenticeship and Information Training; and

“(C) From the funds identified herein, no more than $686,000 shall be made available for security costs.

“(b) The budget allocations set forth in paragraph (2)(A) of subsection (a) shall apply to budgeted funds only and exclude any additional grant funds or special purpose funds not included in the fiscal year 2005 budget. The allocations are subject to the following adjustments if there are grant fund or special purpose fund budget modifications approved by the Council: 36% of any budget modifications shall be allocated to personal services and 64% shall be allocated to nonpersonal services.”

Deadline for submission of revised revenue estimate: Section 124 of Pub. L. 102-382, 106 Stat. 1433, the District of Columbia Appropriations Act, 1993, provided that no later than 30 days after the end of the first quarter of the fiscal year ending September 30, 1993, the Mayor of the District of Columbia shall submit to the Council of the District of Columbia the new fiscal year 1993 revenue estimates as of the end of the first quarter of fiscal year 1993. These estimates shall be used in the budget request for the fiscal year ending September 30, 1994. The officially revised estimates at midyear shall be used for the midyear report.

Section 123 of the Joint Resolution Making continuing appropriations for fiscal year 2015, and for other purposes, approved September 19, 2014 (Pub. L. 113-164; 128 Stat. 1871) provided: “Notwithstanding any other provision of this joint resolution, except section 106, the District of Columbia may expend local funds under the heading ‘District of Columbia Funds’ for such programs and activities under title IV of H.R. 5016 (113th Congress), as passed by the House of Representatives on July 16, 2014, at the rate set forth under ‘District of Columbia Funds—Summary of Expenses’ as included in the Fiscal Year 2015 Budget Request Act of 2014 (D.C. Act 20-370), as modified as of the date of the enactment of this joint resolution.”

Title IV of Division E of Pub. L. 113-235, the District of Columbia Appropriations Act, 2015, approved December 16, 2014 (Pub. L. 113-235; 128 Stat. 2130 at 2342) provided: “Title IV—District of Columbia; Federal Funds; Federal Payment for Resident Tuition Support.

“For a Federal payment to the District of Columbia, to be deposited into a dedicated account, for a nationwide program to be administered by the Mayor, for District of Columbia resident tuition support, $30,000,000, to remain available until expended: Provided, That such funds, including any interest accrued thereon, may be used on behalf of eligible District of Columbia residents to pay an amount based upon the difference between in-State and out-of-State tuition at public institutions of higher education, or to pay up to $2,500 each year at eligible private institutions of higher education: Provided further, That the awarding of such funds may be prioritized on the basis of a resident's academic merit, the income and need of eligible students and such other factors as may be authorized: Provided further, That the District of Columbia government shall maintain a dedicated account for the Resident Tuition Support Program that shall consist of the Federal funds appropriated to the Program in this Act and any subsequent appropriations, any unobligated balances from prior fiscal years, and any interest earned in this or any fiscal year: Provided further, That the account shall be under the control of the District of Columbia Chief Financial Officer, who shall use those funds solely for the purposes of carrying out the Resident Tuition Support Program: Provided further, That the Office of the Chief Financial Officer shall provide a quarterly financial report to the Committees on Appropriations of the House of Representatives and the Senate for these funds showing, by object class, the expenditures made and the purpose therefor.

“Federal Payment for Emergency Planning and Security Costs in the District of Columbia. For a Federal payment of necessary expenses, as determined by the Mayor of the District of Columbia in written consultation with the elected county or city officials of surrounding jurisdictions, $12,500,000, to remain available until expended, for the costs of providing public safety at events related to the presence of the National Capital in the District of Columbia, including support requested by the Director of the United States Secret Service in carrying out protective duties under the direction of the Secretary of Homeland Security, and for the costs of providing support to respond to immediate and specific terrorist threats or attacks in the District of Columbia or surrounding jurisdictions.

“Federal Payment to the District of Columbia Courts. For salaries and expenses for the District of Columbia Courts, $245,110,000 to be allocated as follows: for the District of Columbia Court of Appeals, $13,622,000, of which not to exceed $2,500 is for official reception and representation expenses; for the Superior Court of the District of Columbia, $116,443,000, of which not to exceed $2,500 is for official reception and representation expenses; for the District of Columbia Court System, $71,155,000, of which not to exceed $2,500 is for official reception and representation expenses; and $43,890,000, to remain available until September 30, 2016, for capital improvements for District of Columbia courthouse facilities: Provided, That funds made available for capital improvements shall be expended consistent with the District of Columbia Courts master plan study and facilities condition assessment: Provided further, That notwithstanding any other provision of law, all amounts under this heading shall be apportioned quarterly by the Office of Management and Budget and obligated and expended in the same manner as funds appropriated for salaries and expenses of other Federal agencies: Provided further, That 30 days after providing written notice to the Committees on Appropriations of the House of Representatives and the Senate, the District of Columbia Courts may reallocate not more than $6,000,000 of the funds provided under this heading among the items and entities funded under this heading: Provided further, That the Joint Committee on Judicial Administration in the District of Columbia may, by regulation, establish a program substantially similar to the program set forth in subchapter II of chapter 35 of title 5, United States Code, for employees of the District of Columbia Courts.

“Federal Payment for Defender Services in District of Columbia Courts. For payments authorized under section 11-2604 and section 11-2605, D.C. Official Code (relating to representation provided under the District of Columbia Criminal Justice Act), payments for counsel appointed in proceedings in the Family Court of the Superior Court of the District of Columbia under chapter 23 of title 16, D.C. Official Code, or pursuant to contractual agreements to provide guardian ad litem representation, training, technical assistance, and such other services as are necessary to improve the quality of guardian ad litem representation, payments for counsel appointed in adoption proceedings under chapter 3 of title 16, D.C. Official Code, and payments authorized under section 21–2060, D.C. Official Code (relating to services provided under the District of Columbia Guardianship, Protective Proceedings, and Durable Power of Attorney Act of 1986), $49,890,000, to remain available until expended: Provided, That funds provided under this heading shall be administered by the Joint Committee on Judicial Administration in the District of Columbia: Provided further, That, notwithstanding any other provision of law, this appropriation shall be apportioned quarterly by the Office of Management and Budget and obligated and expended in the same manner as funds appropriated for expenses of other Federal agencies.

“Federal Payment to the Court Services and Offender Supervision Agency for the District of Columbia. For salaries and expenses, including the transfer and hire of motor vehicles, of the Court Services and Offender Supervision Agency for the District of Columbia, as authorized by the National Capital Revitalization and Self-Government Improvement Act of 1997, $234,000,000, of which not to exceed $2,000 is for official reception and representation expenses related to Community Supervision and Pretrial Services Agency programs, of which not to exceed $25,000 is for dues and assessments relating to the implementation of the Court Services and Offender Supervision Agency Interstate Supervision Act of 2002; of which $173,155,000 shall be for necessary expenses of Community Supervision and Sex Offender Registration, to include expenses relating to the supervision of adults subject to protection orders or the provision of services for or related to such persons, of which up to $9,000,000 shall remain available until September 30, 2017, for the relocation of offender supervision field offices; and of which $60,845,000 shall be available to the Pretrial Services Agency: Provided, That notwithstanding any other provision of law, all amounts under this heading shall be apportioned quarterly by the Office of Management and Budget and obligated and expended in the same manner as funds appropriated for salaries and expenses of other Federal agencies: Provided further, That amounts under this heading may be used for programmatic incentives for offenders and defendants successfully meeting terms of supervision: Provided further, That the Director is authorized to accept and use gifts in the form of in-kind contributions of the following: space and hospitality to support offender and defendant programs; equipment, supplies, and vocational training services necessary to sustain, educate, and train offenders and defendants, including their dependent children; and programmatic incentives for offenders and defendants meeting terms of supervision: Provided further, That the Director shall keep accurate and detailed records of the acceptance and use of any gift under the previous proviso, and shall make such records available for audit and public inspection: Provided further, That the Court Services and Offender Supervision Agency Director is authorized to accept and use reimbursement from the District of Columbia Government for space and services provided on a cost reimbursable basis.

“Federal Payment to the District of Columbia Public Defender Service. For salaries and expenses, including the transfer and hire of motor vehicles, of the District of Columbia Public Defender Service, as authorized by the National Capital Revitalization and Self-Government Improvement Act of 1997, $41,231,000, of which $1,150,000, to remain available until September 30, 2017, is for relocation of satellite offices: Provided, That notwithstanding any other provision of law, all amounts under this heading shall be apportioned quarterly by the Office of Management and Budget and obligated and expended in the same manner as funds appropriated for salaries and expenses of Federal agencies: Provided further, That, notwithstanding section 1342 of title 31, United States Code, and in addition to the authority provided by the District of Columbia Code Section 2-1607(b), upon approval of the Board of Trustees, the District of Columbia Public Defender Service may accept and use voluntary and uncompensated services for the purpose of aiding or facilitating the work of the District of Columbia Public Defender Service: Provided further, That, notwithstanding District of Columbia Code section 2-1603(d), for the purpose of any action brought against the Board of the Trustees of the District of Columbia Public Defender Service, the trustees shall be deemed to be employees of the Public Defender Service.

“Federal Payment to the District of Columbia Water and Sewer Authority. For a Federal payment to the District of Columbia Water and Sewer Authority, $14,000,000, to remain available until expended, to continue implementation of the Combined Sewer Overflow Long-Term Plan: Provided, That the District of Columbia Water and Sewer Authority provides a 100 percent match for this payment.

“Federal Payment to the Criminal Justice Coordinating Council. For a Federal payment to the Criminal Justice Coordinating Council, $1,900,000, to remain available until expended, to support initiatives related to the coordination of Federal and local criminal justice resources in the District of Columbia.

“Federal Payment for Judicial Commissions. For a Federal payment, to remain available until September 30, 2016, to the Commission on Judicial Disabilities and Tenure, $295,000, and for the Judicial Nomination Commission, $270,000.

“Federal Payment for School Improvement. For a Federal payment for a school improvement program in the District of Columbia, $45,000,000, to remain available until expended, for payments authorized under the Scholarship for Opportunity and Results Act (division C of Public Law 112-10): Provided, That within funds provided for opportunity scholarships $3,000,000 shall be for the activities specified in sections 3007(b) through 3007(d) and 3009 of the Act.

“Federal Payment for the District of Columbia National Guard. For a Federal payment to the District of Columbia National Guard, $435,000, to remain available until expended for the Major General David F. Wherley, Jr. District of Columbia National Guard Retention and College Access Program.

“Federal Payment for Testing and Treatment of HIV/AIDS. For a Federal payment to the District of Columbia for the testing of individuals for, and the treatment of individuals with, human immunodeficiency virus and acquired immunodeficiency syndrome in the District of Columbia, $5,000,000.

“District of Columbia Funds. Local funds are appropriated for the District of Columbia for the current fiscal year out of the General Fund of the District of Columbia (“General Fund”) for programs and activities set forth under the heading “District of Columbia Funds Summary of Expenses” and at the rate set forth under such heading, as included in the Fiscal Year 2015 Budget Request Act of 2014 submitted to the Congress by the District of Columbia as amended as of the date of enactment of this Act: Provided, That notwithstanding any other provision of law, except as provided in section 450A of the District of Columbia Home Rule Act ( section 1-204.50a, D.C. Official Code), sections 816 and 817 of the Financial Services and General Government Appropriations Act, 2009 ( secs. 47-369.01 and 47-369.02, D.C. Official Code), and provisions of this Act, the total amount appropriated in this Act for operating expenses for the District of Columbia for fiscal year 2015 under this heading shall not exceed the estimates included in the Fiscal Year 2015 Budget Request Act of 2014 submitted to Congress by the District of Columbia as amended as of the date of enactment of this Act or the sum of the total revenues of the District of Columbia for such fiscal year: Provided further, That the amount appropriated may be increased by proceeds of one-time transactions, which are expended for emergency or unanticipated operating or capital needs: Provided further, That such increases shall be approved by enactment of local District law and shall comply with all reserve requirements contained in the District of Columbia Home Rule Act: Provided further, That the Chief Financial Officer of the District of Columbia shall take such steps as are necessary to assure that the District of Columbia meets these requirements, including the apportioning by the Chief Financial Officer of the appropriations and funds made available to the District during fiscal year 2015, except that the Chief Financial Officer may not reprogram for operating expenses any funds derived from bonds, notes, or other obligations issued for capital projects.

“This title may be cited as the ‘District of Columbia Appropriations Act, 2015’.”

Title VIII of Division E of Pub. L. 113-235 (Pub. L. 113-235; 128 Stat. 2130 at 2393) provides the following: “General Provisions—District of Columbia (Including Transfers of Funds).

“Sec. 801. There are appropriated from the applicable funds of the District of Columbia such sums as may be necessary for making refunds and for the payment of legal settlements or judgments that have been entered against the District of Columbia government.

“Sec. 802. None of the Federal funds provided in this Act shall be used for publicity or propaganda purposes or implementation of any policy including boycott designed to support or defeat legislation pending before Congress or any State legislature.

“Sec. 803. (a) None of the Federal funds provided under this Act to the agencies funded by this Act, both Federal and District government agencies, that remain available for obligation or expenditure in fiscal year 2015, or provided from any accounts in the Treasury of the United States derived by the collection of fees available to the agencies funded by this Act, shall be available for obligation or expenditures for an agency through a reprogramming of funds which—

“(1) creates new programs;

“(2) eliminates a program, project, or responsibility center;

“(3) establishes or changes allocations specifically denied, limited or increased under this Act;

“(4) increases funds or personnel by any means for any program, project, or responsibility center for which funds have been denied or restricted;

“(5) re-establishes any program or project previously deferred through reprogramming;

“(6) augments any existing program, project, or responsibility center through a reprogramming of funds in excess of $3,000,000 or 10 percent, whichever is less; or

“(7) increases by 20 percent or more personnel assigned to a specific program, project or responsibility center, unless prior approval is received from the Committees on Appropriations of the House of Representatives and the Senate.

“(b) The District of Columbia government is authorized to approve and execute reprogramming and transfer requests of local funds under this title through November 7, 2015.

“Sec. 804. None of the Federal funds provided in this Act may be used by the District of Columbia to provide for salaries, expenses, or other costs associated with the offices of United States Senator or United States Representative under section 4(d) of the District of Columbia Statehood Constitutional Convention Initiatives of 1979 (D.C. Law 3-171; D.C. Official Code, sec. 1-123).

“Sec. 805. Except as otherwise provided in this section, none of the funds made available by this Act or by any other Act may be used to provide any officer or employee of the District of Columbia with an official vehicle unless the officer or employee uses the vehicle only in the performance of the officer's or employee's official duties. For purposes of this section, the term “official duties” does not include travel between the officer's or employee's residence and workplace, except in the case of—

“(1) an officer or employee of the Metropolitan Police Department who resides in the District of Columbia or is otherwise designated by the Chief of the Department;

“(2) at the discretion of the Fire Chief, an officer or employee of the District of Columbia Fire and Emergency Medical Services Department who resides in the District of Columbia and is on call 24 hours a day;

“(3) at the discretion of the Director of the Department of Corrections, an officer or employee of the District of Columbia Department of Corrections who resides in the District of Columbia and is on call 24 hours a day;

“(4) at the discretion of the Chief Medical Examiner, an officer or employee of the Office of the Chief Medical Examiner who resides in the District of Columbia and is on call 24 hours a day;

“(5) at the discretion of the Director of the Homeland Security and Emergency Management Agency, an officer or employee of the Homeland Security and Emergency Management Agency who resides in the District of Columbia and is on call 24 hours a day;

“(6) the Mayor of the District of Columbia; and

“(7) the Chairman of the Council of the District of Columbia.

“Sec. 806. (a) None of the Federal funds contained in this Act may be used by the District of Columbia Attorney General or any other officer or entity of the District government to provide assistance for any petition drive or civil action which seeks to require Congress to provide for voting representation in Congress for the District of Columbia.

“Sec. 807. None of the Federal funds contained in this Act may be used to distribute any needle or syringe for the purpose of preventing the spread of blood borne pathogens in any location that has been determined by the local public health or local law enforcement authorities to be inappropriate for such distribution.

“Sec. 808. Nothing in this Act may be construed to prevent the Council or Mayor of the District of Columbia from addressing the issue of the provision of contraceptive coverage by health insurance plans, but it is the intent of Congress that any legislation enacted on such issue should include a ‘conscience clause’ which provides exceptions for religious beliefs and moral convictions.

“Sec. 809. (a) None of the Federal funds contained in this Act may be used to enact or carry out any law, rule, or regulation to legalize or otherwise reduce penalties associated with the possession, use, or distribution of any schedule I substance under the Controlled Substances Act ( 21 U.S.C. 801 et seq.) or any tetrahydrocannabinols derivative.

“ (b) None of the funds contained in this Act may be used to enact any law, rule, or regulation to legalize or otherwise reduce penalties associated with the possession, use, or distribution of any schedule I substance under the Controlled Substances Act ( 21 U.S.C. 801 et seq.) or any tetrahydrocannabinols derivative for recreational purposes.

“Sec. 810. None of the funds appropriated under this Act shall be expended for any abortion except where the life of the mother would be endangered if the fetus were carried to term or where the pregnancy is the result of an act of rape or incest.

“Sec. 811. (a) No later than 30 calendar days after the date of the enactment of this Act, the Chief Financial Officer for the District of Columbia shall submit to the appropriate committees of Congress, the Mayor, and the Council of the District of Columbia, a revised appropriated funds operating budget in the format of the budget that the District of Columbia government submitted pursuant to section 442 of the District of Columbia Home Rule Act (D.C. Official Code, sec. 1-204.42), for all agencies of the District of Columbia government for fiscal year 2015 that is in the total amount of the approved appropriation and that realigns all budgeted data for personal services and other-than-personal services, respectively, with anticipated actual expenditures.

“(b) This section shall apply only to an agency for which the Chief Financial Officer for the District of Columbia certifies that a reallocation is required to address unanticipated changes in program requirements.

“Sec. 812. No later than 30 calendar days after the date of the enactment of this Act, the Chief Financial Officer for the District of Columbia shall submit to the appropriate committees of Congress, the Mayor, and the Council for the District of Columbia, a revised appropriated funds operating budget for the District of Columbia Public Schools that aligns schools budgets to actual enrollment. The revised appropriated funds budget shall be in the format of the budget that the District of Columbia government submitted pursuant to section 442 of the District of Columbia Home Rule Act (D.C. Official Code, Sec. 1-204.42).

“Sec. 813. (a) Amounts appropriated in this Act as operating funds may be transferred to the District of Columbia's enterprise and capital funds and such amounts, once transferred, shall retain appropriation authority consistent with the provisions of this Act.

“(b) The District of Columbia government is authorized to reprogram or transfer for operating expenses any local funds transferred or reprogrammed in this or the four prior fiscal years from operating funds to capital funds, and such amounts, once transferred or reprogrammed, shall retain appropriation authority consistent with the provisions of this Act.

“(c) The District of Columbia government may not transfer or reprogram for operating expenses any funds derived from bonds, notes, or other obligations issued for capital projects.

“Sec. 814. None of the Federal funds appropriated in this Act shall remain available for obligation beyond the current fiscal year, nor may any be transferred to other appropriations, unless expressly so provided herein.

“Sec. 815. Except as otherwise specifically provided by law or under this Act, not to exceed 50 percent of unobligated balances remaining available at the end of fiscal year 2015 from appropriations of Federal funds made available for salaries and expenses for fiscal year 2015 in this Act, shall remain available through September 30, 2016, for each such account for the purposes authorized: Provided, That a request shall be submitted to the Committees on Appropriations of the House of Representatives and the Senate for approval prior to the expenditure of such funds: Provided further, That these requests shall be made in compliance with reprogramming guidelines outlined in section 803 of this Act.

“Sec. 816. (a) During fiscal year 2016, during a period in which neither a District of Columbia continuing resolution or a regular District of Columbia appropriation bill is in effect, local funds are appropriated in the amount provided for any project or activity for which local funds are provided in the Fiscal Year 2016 Budget Request Act of 2015 as submitted to Congress (subject to any modifications enacted by the District of Columbia as of the beginning of the period during which this subsection is in effect) at the rate set forth by such Act.

“(b) Appropriations made by subsection (a) shall cease to be available—

“(1) during any period in which a District of Columbia continuing resolution for fiscal year 2016 is in effect; or

“(2) upon the enactment into law of the regular District of Columbia appropriation bill for fiscal year 2016.

“(c) An appropriation made by subsection (a) is provided under the authority and conditions as provided under this Act and shall be available to the extent and in the manner that would be provided by this Act.

“(d) An appropriation made by subsection (a) shall cover all obligations or expenditures incurred for such project or activity during the portion of fiscal year 2016 for which this section applies to such project or activity.

“(e) This section shall not apply to a project or activity during any period of fiscal year 2016 if any other provision of law (other than an authorization of appropriations)—

“(1) makes an appropriation, makes funds available, or grants authority for such project or activity to continue for such period; or

“(2) specifically provides that no appropriation shall be made, no funds shall be made available, or no authority shall be granted for such project or activity to continue for such period.

“(f) Nothing in this section shall be construed to affect obligations of the government of the District of Columbia mandated by other law.

“Sec. 817. Except as expressly provided otherwise, any reference to ‘this Act’ contained in this title or in title IV shall be treated as referring only to the provisions of this title or of title IV.

“This division may be cited as the ‘Financial Services and General Government Appropriations Act, 2015’.”

Mayor's Orders

Amendment of Mayor’s Order 83-19 January 3, 1983, Establishment of Office of Financial Management: See Mayor’s Order 88-13, January 22, 1988.

Agency Budget and Resource Utilization Advisory Committees established: See Mayor’s Order 88-239, October 26, 1988.

Establishment of Mayor’s Advisory Committee on Resources and Budget: See Mayor’s Order 89-207, September 12, 1989.

Establishment of District of Columbia Commission on Budget and Financial Priorities: See Mayor’s Order 89-224, October 5, 1989.

Amendment of Mayor’s Order 89-224: Establishment—D.C. Commission on Budget and Financial Priorities: See Mayor’s Order 90-198, December 13, 1990.


§ 1–204.43. Multiyear plan.

The Mayor shall prepare and include in the annual budget a multiyear plan for all agencies included in the District budget, for all sources of funding, and for such program categories as the Mayor identifies. Such plan shall be based on the actual experience of the immediately preceding 3 fiscal years, on the approved current fiscal year budget, and on estimates for at least the 4 succeeding fiscal years. The plan shall include, but not be limited to, provisions identifying:

(1) Future cost implications of maintaining programs at currently authorized levels, including anticipated changes in wage, salary, and benefit levels;

(2) Future cost implications of all capital projects for which funds have already been authorized, including identification of the amount of already appropriated but unexpended capital project funds;

(3) Future cost implications of new, improved, or expanded programs and capital project commitments proposed for each of the succeeding 4 fiscal years;

(4) The effects of current and proposed capital projects on future operating budget requirements;

(5) Revenues and funds likely to be available from existing revenue sources at current rates or levels;

(6) The specific revenue and tax measures recommended for the forthcoming fiscal year and for the next following fiscal year necessary to balance revenues and expenditures;

(7) The actuarial status and anticipated costs and revenues of retirement systems covering District employees; and

(8) Total debt service payments in each fiscal year in which debt service payments must be made for all bonds which have been or will be issued, and all loans from the United States Treasury which have been or will be received, to finance the total cost on a full funding basis of all projects listed in the capital improvements plan prepared under § 1-204.44; and for each such fiscal year, the percentage relationship of the total debt service payments (with payments for issued and proposed bonds and loans from the United States Treasury, received or proposed, separately identified) to the bonding limitation for the current and forthcoming fiscal year as specified in § 1-206.03(b).


(Dec. 24, 1973, 87 Stat. 799, Pub. L. 93-198, title IV, § 443.)

Prior Codifications

1981 Ed., § 47-302.

1973 Ed., § 47-222.

Section References

This section is referenced in § 1-204.42, § 47-318, § 47-318.01, § 47-318.05a, § 47-339.01, and § 47-392.08.

Cross References

District government, financial plan and budget, special rules for fiscal year 1996, see § 47-392.08.

Emergency Legislation

For temporary (90-day) authorization of multiyear budget plan, see §§ 4402 through 4408 of the Fiscal Year 2001 Budget Support Emergency Act of 2000 (D.C. Act 13-376, July 24, 2000, 47 DCR 6574).

For temporary (90 day) amendment of section, see §§ 4402 to 4408 of the Fiscal Year 2001 Budget Support Congressional Review Emergency Act of 2000 (D.C. Act 13-438, October 20, 2000, 47 DCR 8740).

For temporary (90 day) authorization of multiyear budget plan, see §§ 4002 to 4007 of Fiscal Year 2002 Budget Support Emergency Act of 2001 (D.C. Act 14-124, August 3, 2001, 48 DCR 7861).

Editor's Notes

Deadline for submission of revised revenue estimate: Section 124 of Pub. L. 102-382, 106 Stat. 1433, the District of Columbia Appropriations Act, 1993, provided that no later than 30 days after the end of the first quarter of the fiscal year ending September 30, 1993, the Mayor of the District of Columbia shall submit to the Council of the District of Columbia the new fiscal year 1993 revenue estimates as of the end of the first quarter of fiscal year 1993. These estimates shall be used in the budget request for the fiscal year ending September 30, 1994. The officially revised estimates at midyear shall be used for the midyear report.

Submission date for budget request for fiscal year 1992: Pursuant to Resolution 8-312, the “Submission Date for the Fiscal Year 1992 Budget Approval Resolution of 1990,” effective December 21, 1990, the Council established the date by which the Mayor shall submit to the Council the proposed budget for the government of the District of Columbia for the fiscal year ending September 30, 1992, and identified information and documentation to be submitted to the Council with the proposed budget for the government of the District of Columbia for the fiscal year ending September 30, 1992.

Establishment of Mayor’s Advisory Committee on Resources and Budget: See Mayor’s Order 89-207, September 12, 1989.

Enactment upon adoption of federal legislation: Section 4 of D.C. Law 11-254 provided that ‘§§ 47-101, 47-117, 47-130, 47-301, 47-302, 47-303, 47-304, 47-304.1, 47-305, 47-310, 47-312, 47-317.1 through 47-317.6, 47-321 through 47-325, 47-327 through 47-331, and 47-332 through 47-334 of Title 47 [§§ 1-204.41, 1-204.55, 1-204.50, 1-204.42, 1-204.43, 1-204.44, 1-204.46, 1-204.53, 1-204.47, 1-204.48, 1-204.49, 1-204.24a through 1-204.24e, 47-317.06, 1-204.61 through 1-204.65, 1-204.71 through 1-204.75, 1-204.81, 1-204.85, 1-204.86 and 1-204.90, 2001 Ed.] of the District of Columbia Code shall be enacted as part of Title 47 upon the adoption by Congress of legislation so enacting these sections.”

Multiyear budget plans: Sections 4402 to 4407 of D.C. Law 14-28 provided:

‘Sec. 4402. No later than September 30, 2001, the following agencies and agencies responsible for the following programs, shall submit to the Council of the District of Columbia and to the Chief Financial Officer a multiyear financial plan as required by this title:

‘(1) Risk Management programs administered by the Mayor;

‘(2) Department of Mental Health; and

‘(3) Settlements and Judgments Fund administered by the Corporation Counsel.

‘Sec. 4403. The multiyear financial plan required by this title shall detail the projected cost of services for that agency or program for fiscal years 2002 through 2005, and shall be based on a performance plan for the same fiscal years. The multiyear financial plan shall specify reasonable assumptions for inflation, personal service levels, and wage increases, and identify all budgetary assumptions being used. The multiyear financial plan shall calculate and specify the cost per fiscal year to achieve the objectives and goals set forth in the performance plan.

‘Sec. 4404. (a) For the purposes of this title, ‘performance plan’ is a detailed statement that includes:

‘(1) A mission statement—a broad statement of central purpose;

‘(2) Objectives—less broad statements of desired outcomes resulting from accomplishing the mission; and

‘(3) Goals—target levels of performance expressed in tangible, measurable terms, against which actual achievement of objectives can be compared; a goal may be expressed as a population target, or as a quantitative standard, value, or rate.

‘(b) The performance plan shall describe the strategy for how the mission (including its objectives and goals) will be accomplished. This description of strategy shall include all of the functions, activities, operations, and projects required for effective implementation of the performance plan. There shall be one or more measures of performance, that address both quantity and quality, for each goal. The performance plan shall state measurable or objective performance goals and objectives for all significant activities of the agency or program. The plan shall identify (describe and quantify) the classes of persons to be served and how (qualitatively and quantitatively) those classes will change as a result of the mission, objectives, and goals.

‘(c) The performance plan shall also provide national norms, industry standards, typical benchmarks, performance measures from other cities, or other relevant comparative data.

‘(d) An agency which prepared a performance plan pursuant to Title XLIV of the Fiscal Year 2001 Budget Support Act of 2000, effective October 19, 2000 (D.C. Law 13-172; 47 DCR 6308), in the previous fiscal year shall also provide an analysis of the agency’s performance vis-à-vis its performance plan.

‘Sec. 4405. The multiyear financial plan shall include all funds, including local and federal funds.

‘Sec. 4406. For each of the agencies specified in section 4402, the performance plan shall detail how the agency or program will provide improved service delivery that:

‘(1) Fulfills its mission (including objectives and goals);

‘(2) Reduces expenditures, especially from local funds; and

‘(3) Creates operational efficiencies to accomplish this.

‘Sec. 4407. The Chief Financial Officer shall have the authority to require greater specificity in the multiyear plan prior to submission, and to work with agencies to improve their submission.’

Mayor's Orders

Establishment of District of Columbia Commission on Budget and Financial Priorities: See Mayor’s Order 89-224, October 5, 1989.

Amendment of Mayor’s Order 89-224: Establishment—D.C. Commission on Budget and Financial Priorities: See Mayor’s Order 90-198, December 13, 1990.


§ 1–204.44. Multiyear capital improvements plan.

The Mayor shall prepare and include in the annual budget a multiyear capital improvements plan for all agencies of the District which shall be based upon the approved current fiscal year budget and shall include:

(1) The status, estimated period of usefulness, and total cost of each capital project on a full funding basis for which any appropriation is requested or any expenditure will be made in the forthcoming fiscal year and at least 4 fiscal years thereafter, including an explanation of change in total cost in excess of 5% for any capital project included in the plan of the previous fiscal year;

(2) An analysis of the plan, including its relationship to other programs, proposals, or elements developed by the Mayor as the central planning agency for the District pursuant to § 1-204.23;

(3) Identification of the years and amounts in which bonds would have to be issued, loans made, and costs actually incurred on each capital project identified; and

(4) Appropriate maps or other graphics.


(Dec. 24, 1973, 87 Stat. 800, Pub. L. 93-198, title IV, § 444.)

Prior Codifications

1981 Ed., § 47-303.

1973 Ed., § 47-223.

Section References

This section is referenced in § 1-204.42, § 1-204.43, § 2-1005, § 38-2803, § 47-318, § 47-318.05a, § 47-336, and § 47-339.01.

Cross References

National capital planning commission, public works program, Mayor’s submission of multi-year capital improvements plan, see § 2-1005.

Editor's Notes

Annual plan for capital outlay borrowing from United States Treasury: Section 118 of Pub. L. 101-168, the District of Columbia Appropriations Act, 1990, provided that at the start of the fiscal year, the Mayor shall develop an annual plan, by quarter and by project, for capital outlay borrowings and provided, that within a reasonable time after the close of each quarter, the Mayor shall report to the Council of the District of Columbia and the Congress the actual borrowing and spending progress compared with projections.

Approval by Council required prior to capital borrowing: Section 119 of Pub. L. 101-168, the District of Columbia Appropriations Act, 1990, provided that the Mayor shall not borrow any funds for capital projects unless he has obtained prior approval from the Council of the District of Columbia, by resolution, identifying the projects and amounts to be financed with such borrowings.

General obligation bonds authorized: D.C. Law 5-115, effective September 26, 1984, authorized the issuance of general obligation bonds of the District of Columbia for the purpose of financing certain capital projects and refunding certain capital indebtedness of the District of Columbia.

D.C. Law 6-60, effective November 19, 1985, authorized the issuance of general obligation bonds of the District of Columbia for the purpose of financing certain capital projects and refunding certain capital indebtedness of the District of Columbia.

Capital projects funds borrowing authority resolution: Pursuant to Resolution 5-719, the “Capital Projects Funds Borrowing Authorization Resolution of 1984,” effective June 12, 1984, the Council approved the request of the Mayor for authority to borrow funds for capital projects.

Issuance of general obligation bonds authorized: Pursuant to Resolution 6-714, the “General Obligation Bonds Issuance Authorization Resolution of 1986,” effective June 17, 1986, the Council authorized the issuance of general obligation bonds for capital projects.

Pursuant to Resolution 7-96, the “General Obligation Bonds Issuance Authorization Resolution of 1987,” effective July 14, 1987, the Council authorized the issuance of general obligation bonds for capital projects.

Pursuant to Resolution 8-33, the “General Obligation Bond Issuance Approval Resolution of 1989”, effective April 18, 1989, the Council approved the borrowing of funds by the Mayor through the issuance and sale of general obligation bonds.

Pursuant to Resolution 8-246, the “General Obligation Bond Issuance 1990B Authorization Resolution of 1990,” effective July 27, 1990, the Council approved the borrowing of funds by the Mayor through the issuance and sale of general obligation bonds.

Submission date for budget request for fiscal year 1992: Pursuant to Resolution 8-312, the “Submission Date for the Fiscal Year 1992 Budget Approval Resolution of 1990,” effective December 21, 1990, the Council established the date by which the Mayor shall submit to the Council the proposed budget for the government of the District of Columbia for the fiscal year ending September 30, 1992, and identified information and documentation to be submitted to the Council with the proposed budget for the government of the District of Columbia for the fiscal year ending September 30, 1992.

General Obligation Bond Issuance 1991A Authorization Resolution of 1991: Pursuant to Resolution 9-39, effective May 24, 1991, the Council approved the borrowing of funds by the Mayor through the issuance and sale of general obligation bonds.

General Obligation Bond Issuance Approval Resolution of 1993: Pursuant to Resolution 10-49, effective June 11, 1993, the Council conditionally approved the borrowing of funds by the Mayor through the issuance and sale of general obligation bonds.

General Obligation Bond Issuance Conditional Approval Resolution of 1994: Pursuant to Resolution 10-392, effective June 21, 1994, the Council conditionally approved the borrowing of funds by the Mayor through the issuance and sale of general obligation bonds.

General Obligation Bond 1996 Issuance Authorization Emergency Resolution of 1996: Pursuant to Resolution 11-545, effective October 1, 1996, the Council approved, on an emergency basis, authorization for the borrowing of funds by the Mayor through the issuance and sale of general obligation bonds.

Enactment upon adoption of federal legislation: Section 4 of D.C. Law 11-254 provided that “§§ 47-101, 47-117, 47-130, 47-301, 47-302, 47-303, 47-304, 47-304.1, 47-305, 47-310, 47-312, 47-317.1 through 47-317.6, 47-321 through 47-325, 47-327 through 47-331, and 47-332 through 47-334 of Title 47 §§ 1-204.41, 1-204.55, 1-204.50, 1-204.42, 1-204.43, 1-204.44, 1-204.46, 1-204.53, 1-204.47, 1-204.48, 1-204.49, 1-204.24a through 1-204.24e, 47-317.06, 1-204.61 through 1-204.65, 1-204.71 through 1-204.75, 1-204.81, 1-204.85, 1-204.86 and 1-204.90, 2001 Ed. of the District of Columbia Code shall be enacted as part of Title 47 upon the adoption by Congress of legislation so enacting these sections.”

Mayor's Orders

Capital Program Coordinating Office established: See Mayor’s Order 84-87, May 16, 1984.


§ 1–204.45. District of Columbia courts’ budget.

The District of Columbia courts shall prepare and annually submit to the Director of the Office of Management and Budget, for inclusion in the annual budget, annual estimates of the expenditures and appropriations necessary for the maintenance and operation of the District of Columbia court system. 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 Comptroller General of the United States.


(Dec. 24, 1973, 87 Stat. 800, Pub. L. 93-198, title IV, § 445; Aug. 5, 1977, 111 Stat. 753. Pub. L. 105-33, § 11243(a).)

Prior Codifications

1981 Ed., Title 11, appx., § 445.

1973 Ed., Title 11, appx.


§ 1–204.45a. Water and Sewer Authority budget.

(a) In general. — The District of Columbia Water and Sewer Authority established pursuant to Chapter 22 of Title 34 shall prepare and annually submit to the Mayor, for inclusion in the annual budget, annual estimates of the expenditures and appropriations necessary for the operation of the Authority for the year. All such estimates shall be forwarded by the Mayor to the Council for its action pursuant to §§ 1-204.46 and 1-206.03(c), without revision but subject to his recommendations. Notwithstanding any other provision of this chapter, the Council may comment or make recommendations concerning such annual estimates, but shall have no authority under this chapter to revise such estimates.

(b) Permitting expenditure of excess revenues for capital projects in excess of budget. — Notwithstanding the amount appropriated for the District of Columbia Water and Sewer Authority for capital projects for a fiscal year, if the revenues of the Authority for the year exceed the estimated revenues of the Authority provided in the annual budget of the District of Columbia for the fiscal year, the Authority may obligate or expend an additional amount for capital projects during the year equal to the amount of such excess revenues.


(Dec. 24, 1973, 87 Stat. 800, Pub. L. 93-198, title IV, § 445a; as added Aug. 6, 1996, 110 Stat. 1698, Pub. L. 104-184, § 4(a); Aug. 5, 1997, 111 Stat. 784, Pub. L. 105-033, § 11714(a).)

Prior Codifications

1981 Ed., § 43-1691.

Section References

This section is referenced in § 1-204.46 and § 1-204.96.

Effective Dates

Section 11714(c) of Pub. L. 105-33 provided that the amendments made by this section shall apply with respect to fiscal years beginning on or after October 1, 1996.

Section 11717(b) of Title XI of Pub. L. 105-33, 111 Stat. 786 provided that any reference in law or regulation to the “District of Columbia Self-Government and Governmental Reorganization Act” shall be deemed to be a reference to the “District of Columbia Home Rule Act,” which is set out in Volume 1.


§ 1–204.46. Enactment of local budget by Council.

(a) Adoption of budgets and supplements. — The Council, within 70 calendar days, or as otherwise provided by law, after receipt of the budget proposal from the Mayor, and after public hearing, and by a vote of a majority of the members present and voting, shall by act adopt the annual budget for the District of Columbia government. The federal portion of the annual budget shall be submitted by the Mayor to the President for transmission to Congress. The local portion of the annual budget shall be submitted by the Chairman of the Council to the Speaker of the House of Representatives pursuant to the procedure set forth in § 1-206.02(c). Any supplements to the annual budget shall also be adopted by act of the Council, after public hearing, by a vote of a majority of the members present and voting.

(b) Transmission to President during control years. — In the case of a budget for a fiscal year which is a control year, the budget so adopted shall be submitted by the Mayor to the President for transmission by the President to the Congress; except, that the Mayor shall not transmit any such budget, or amendments or supplements to the budget, to the President until the completion of the budget procedures contained in this chapter and the District of Columbia Financial Responsibility and Management Assistance Act of 1995 [Pub. L. 104-8].

(c) Prohibiting obligations and expenditures not authorized under budget. — Except as provided in § 1-204.45a(b), § 1-204.46b, § 1-204.67(d), § 1-204.71(c), § 1-204.72(d)(2), § 1-204.75(e)(2), § 1-204.83(d), and subsections (f), (g), (h)(3), and (i)(3) of § 1-204.90, no amount may be obligated or expended by any officer or employee of the District of Columbia government unless —

(1) such amount has been approved by an act of the Council (and then only in accordance with such authorization) and such act has been transmitted by the Chairman to the Congress and has completed the review process under § 1-206.02(c)(3); or

(2) in the case of an amount obligated or expended during a control year, such amount has been approved by an Act of Congress (and then only in accordance with such authorization).

(d) Restrictions on reprogramming of amounts. — After the adoption of the annual budget for a fiscal year (beginning with the annual budget for fiscal year 1995), no reprogramming of amounts in the budget may occur unless the Mayor submits to the Council a request for such reprogramming and the Council approves the request, but and only if any additional expenditures provided under such request for an activity are offset by reductions in expenditures for another activity.

(e) Definition. — In this part, the term “control year” has the meaning given such term in § 47-393(4).


(Dec. 24, 1973, 87 Stat. 801, Pub. L. 93-198, title IV, § 446; Dec. 23, 1981, 95 Stat. 1493, Pub. L. 97-105, § 2; Apr. 17, 1995, 109 Stat. 142, Pub. L. 104-8, § 301(b)(1); Aug. 6, 1996, 110 Stat. 1696, Pub. L. 104-184, § 2(c)(2); Aug. 5, 1997, 111 Stat. 777, Pub. L. 105-33, §§ 11509, 11714(b); Nov. 22, 2000, 114 Stat. 2440, Pub. L. 106-522, § 160(a)(2); Oct. 30, 2004, 118 Stat. 2230, Pub. L. 108-386, § 5; Oct. 16, 2006, 120 Stat. 2021, 2028, 2041, Pub. L. 109-356, §§ 101(b), 121(a), 305(b); July 25, 2013, D.C. Law 19-321, § 2(e), 60 DCR 1724; July 29, 2016, D.C. Law 21-142, 63 DCR 8786.)

Prior Codifications

1981 Ed., § 47-304.

1973 Ed., § 47-224.

Section References

This section is referenced in § 1-204.04, § 1-204.45a, § 1-204.46a, § 1-204.46b, § 1-204.67, § 1-204.71, § 1-204.72, § 1-204.75, § 1-204.83, § 1-204.90, § 1-204.102, § 1-301.86, § 1-301.115a, § 1-722, § 1-907.03, § 1-1001.16, § 1-1162.07, § 1-1163.27, § 7-751.15a, § 7-1617, § 7-2332, § 7-3004, § 24-106, § 31-3171.03, § 34-2152, § 38-2652, § 47-317.03a, § 47-392.02, § 47-392.08, § 47-392.21, § 47-396.01, and § 47-398.03.

Effect of Amendments

Section 160(a)(2) of Public Law 106-522 inserted a reference to subsec. (i) (3) in § 1-204.90.

Pub. L. 108-386, substituted “56” for “50”.

Pub. L. 109-356 made a technical correction to Pub. L. 108-386 by substituting “The Council, within 56 calendar days after receipt of the budget proposal from the Mayor,” for “The Council, within 50 calendar days after receipt of the budget proposal from the Mayor,” in the first sentence; and, in the second sentence, inserted references to §§ 1-204.46a and 1-204.46b.

D.C. Law 19-321 rewrote this section.

Cross References

Borrowing, bond anticipation notes, see § 1-204.75.

Borrowing, payment of bonds and notes, see § 1-204.83.

Borrowing, revenue bonds and other obligations, see § 1-204.90.

Council, legislative procedures, see § 1-204.12.

Council, powers and duties, see § 1-204.04.

District convention center and sports arena authorization, appropriation necessary for arena preconstruction activities, see § 47-398.03.

District convention center and sports arena authorization, expenditure of revenues for activities, see § 47-396.01.

Elections, initiatives and referenda, see § 1-1001.16.

Financial plan and budget, process for submission and approval, see § 47-392.02.

Financial plan and budget, special rules for fiscal year 1996, see § 47-392.08.

Financial responsibility and management assistance authority, duties during year other than control year, see § 47-392.21.

Financing of retirement benefits, calculation of District payment to funds, see § 1-907.03.

Financing of retirement benefits, federal and District payments, determination, certification, see § 1-722.

Prison system, transfer to federal authority, expenditure of funds to carry out certain sewage agreements, see § 24-106.

Procurement organization, office of the inspector general, powers and duties, reports, see § 1-301.115a.

Public school funding, hearings, see § 38-917.

Self-government, initiatives and referenda, procedure, see § 1-204.102.

Water and sewer authority, budget, see § 1-204.45a.

Effective Dates

Section 9 of Pub. L. 108-386, 118 Stat. 2228, the 2004 District of Columbia Omnibus Authorization Act, provided: “The amendments made by this section shall take effect on the date of the enactment of this Act.”

Section 121(b) of Pub. L. 109-356 provided that the amendment made by subsection (a) shall take effect as if included in the enactment of the 2004 District of Columbia Omnibus Authorization Act [Pub. L. 108-386].

Section 5 of D.C. Law 19-321 provided that the act shall take effect as provided in § 1-203.03.

Budget Legislation

For an temporary (225-day) adjustment to certain allocations requested in the Fiscal Year 2018 Local Budget Act of 2017, see the Fiscal Year 2018 Revised Local Budget Temporary Adjustment Act of 2018,D.C. Law 22-169, September 5, 2018, 65 DCR 9528.

For an emergency (90-day) adjustment to certain allocations requested in the Fiscal Year 2018 Local Budget Act of 2017, see D.C. Act 22-457, October 3, 2018, 65 DCR 11204.

For approval and adoption of expenditure levels as the local portion of the budget for the government of the District of Columbia for the fiscal year ending September 30, 2019, see the Fiscal Year 2019 Local Budget Act of 2018, effective August 29, 2018 (D.C. Law 22-158; 65 DCR 7346).

For adopted, as a request to Congress for appropriation and authorization, the federal portion of the budget of the government of the District of Columbia for the fiscal year ending September 30, 2019, see Fiscal Year 2019 Local Budget Act of 2018, D.C. Act 22-423; July 20, 2018, 65 DCR 7701).

For an emergency (90-day) adjustment to certain allocations requested in the Fiscal Year 2018 Local Budget Act of 2017, see D.C. Act 22-394, July 2, 2018, 65 DCR 7151.

For approval and adoption of expenditure levels as the local portion of the budget for the government of the District of Columbia for the fiscal year ending September 30, 2018, see the Fiscal Year 2018 Local Budget Act of 2017, effective August 28, 2017 (D.C. Law 22-16; 64 DCR 9325).

For adoption of a request to Congress for appropriation and authorization, the following federal portion of the budget of the government of the District of Columbia for the fiscal year ending September 30, 2018, see the Fiscal Year 2018 Federal Portion Budget Request Act of 2017, effective July 10, 2017, (D.C. Act 22-98; 64 DCR 6576).

For Fiscal Year 2017 Local Budget Act of 2016, see D.C. Law 21-142.


§ 1–204.46a. Permitting increase in amount appropriated as local funds during a fiscal year.

(a) In General. — Notwithstanding the fourth sentence of § 1-204.46, to account for an unanticipated growth of revenue collections, the amount appropriated as District of Columbia funds under budget approved by Act of Congress as provided in such section may be increased —

(1) by an aggregate amount of not more than 25 percent, in the case of amounts allocated under the budget as “Other-Type Funds”; and

(2) by an aggregate amount of not more than 6 percent, in the case of any other amounts allocated under the budget.

(b) Conditions. — The District of Columbia may obligate and expend any increase in the amount of funds authorized under this section only in accordance with the following conditions:

(1) The Chief Financial Officer of the District of Columbia shall certify —

(A) the increase in revenue; and

(B) that the use of the amounts is not anticipated to have a negative impact on the long-term financial, fiscal, or economic health of the District.

(2) The amounts shall be obligated and expended in accordance with laws enacted by the Council of the District of Columbia in support of each such obligation and expenditure, consistent with any other requirements under law.

(3) The amounts may not be used to fund any agencies of the District government operating under court-ordered receivership.

(4) The amounts may not be obligated or expended unless the Mayor has notified the Committees on Appropriations of the House of Representatives and Senate, the Committee on Government Reform of the House of Representatives, and the Committee on Homeland Security and Governmental Affairs of the Senate not fewer than 30 days in advance of the obligation or expenditure.

(c) Effective Date. — This section shall apply with respect to fiscal years 2006 through 2007.


(Dec. 24, 1973, 87 Stat. 801, Pub. L. 93-198, title IV, § 446a; as added Oct. 16, 2006, 120 Stat. 2020, Pub. L. 109-356, § 101(a).)

Editor's Notes

For additional similar authority, see § 47-369.02.


§ 1–204.46b. Acceptance of grant amounts not included in annual budget.

(a) Authority to accept, obligate, and expend amounts. — Notwithstanding § 1-204.46(c), the Mayor, in consultation with the Chief Financial Officer of the District of Columbia may accept, obligate, and expend Federal, private, and other grants received by the District government that are not reflected in the budget as provided in such section.

(b) Conditions. —

(1) Role of chief financial officer; approval by council. — No Federal, private, or other grant may be accepted, obligated, or expended pursuant to subsection (a) until —

(A) the Chief Financial Officer submits to the Council a report setting forth detailed information regarding such grant; and

(B) the Council has reviewed and approved the acceptance, obligation, and expenditure of such grant.

(2) Deemed approval by council. — For purposes of paragraph (1)(B) of this subsection, the Council shall be deemed to have reviewed and approved the acceptance, obligation, and expenditure of a grant if —

(A) no written notice of disapproval is filed with the Secretary of the Council within 14 calendar days of the receipt of the report from the Chief Financial Officer under paragraph (1)(A) of this subsection; or

(B) if such a notice of disapproval is filed within such deadline, the Council does not by resolution disapprove the acceptance, obligation, or expenditure of the grant within 30 calendar days of the initial receipt of the report from the Chief Financial Officer under paragraph (1)(A) of this subsection.

(c) No obligation or expenditure permitted in anticipation of receipt or approval. — No amount may be obligated or expended from the general fund or other funds of the District of Columbia government in anticipation of the approval or receipt of a grant under subsection (b)(2) or in anticipation of the approval or receipt of a Federal, private, or other grant not subject to such subsection.

(d) Adjustments to annual budget. — The Chief Financial Officer may adjust the budget for Federal, private, and other grants received by the District government reflected in the amounts provided in the budget approved by Act of Congress under § 1-204.46, or approved and received under subsection (b)(2) to reflect a change in the actual amount of the grant.

(e) Reports. — The Chief Financial Officer shall prepare a quarterly report setting forth detailed information regarding all Federal, private, and other grants subject to this section. Each such report shall be submitted to the Council and to the Committees on Appropriations of the House of Representatives and Senate not later than 15 days after the end of the quarter covered by the report.

(f) Effective date. — This section shall apply with respect to fiscal year 2006 and each succeeding fiscal year.


(Dec. 24, 1973, 87 Stat. 801, Pub. L. 93-198, title IV, § 446b; as added Oct. 16, 2006, 120 Stat. 2040, Pub. L. 109-356, § 305(a); Mar. 11, 2009, 123 Stat. 696, Pub. L. 111-8, § 808(a); July 25, 2013, D.C. Law 19-321, § 2(f), 60 DCR 1724.)

Section References

This section is referenced in § 1-204.46 and § 44-951.06.

Effect of Amendments

Pub. L. 111-8, in subsec. (f), substituted “fiscal year 2006 and each succeeding fiscal year” for “fiscal years 2006 through 2008.”

D.C. Law 19-321 substituted “§ 1-204.46(c)” for “the fourth sentence of § 1-204.46” in (a); and deleted “approved by Act of Congress” following “budget” in (a).

Emergency Legislation

For temporary amendment of (a), see § 2(f) of the Local Budget Autonomy Emergency Amendment Act of 2012 (D.C. Act 19-566, January 7, 2013, 59 DCR 15061, applicable as of January 1, 2014, and effective as provided in § 1-203.03.

Effective Dates

Section 5 of D.C. Law 19-321 provided that the act shall take effect as provided in § 1-203.03.

Section 808(b) of Pub. L. 111-8 provided that the amendment made by subsection (a) shall take effect as if included in the enactment of the 2005 District of Columbia Omnibus Authorization Act Pub. L. 109-356.

Editor's Notes

Applicability of D.C. Law 19-321: Section 3 of D.C. Law 19-321 provided that section 2 of the act shall apply as of January 1, 2014.

D.C. Law 19-321 was declared invalid by the United States District Court for the District of Columbia in a memorandum opinion dated May 19, 2014, Civil Action No. 2014-0655. The court held that although the Council of the District of Columbia, the Mayor, and United States District Court for the District of Columbia are powerless to grant to the residents of the District of Columbia full budget autonomy, the United States Congress and the President of the United States are empowered to do so; and concluded that the Budget Autonomy Act was unlawful. See Council of the Dist. of Columbia v. Gray, 42 F. Supp. 3d 134, 2014 U.S. Dist. LEXIS 68055 (2014).

On May 27, 2015, the United States Court of Appeals for the District of Columbia Circuit issued Order No. 14-7067, vacating the lower court’s judgment, dismissing the appeal, and remanding the case to the District Court with instructions to remand the case to the Superior Court of the District of Columbia. See Council of the Dist. of Columbia v. Bowser, 2015 U.S. App. LEXIS 8881 (2015). The amendments contained in D.C. Law 19-321 are codified in this section.

Delegation of Authority

Delegation of Additional Functions to the Office of Partnerships and Grant Services; Grantmaking Made Subject to Policies and Procedures Contained in City-Wide Grants Manual and Sourcebook; Establishment of Grantmaking Procedure Waiver Committee, see Mayor’s Order 2009-228, January 8, 2010 ( 57 DCR 530).

Delegation of Authority to the Child and Family Services Agency under section 601(d) of the Prevention of Child Abuse and Neglect Act of 1977, see Mayor’s Order 2010-185, December 27, 2010 ( 58 DCR 153).


§ 1–204.47. Consistency of budget, accounting, and personnel systems.

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 part-time basis unless such position is authorized by act of the Council (or Act of Congress, in the case of a year which is a control year). Employees shall be assigned in accordance with the program, organization, and fund categories specified in the act of the Council (or Act of Congress, in the case of a year which is a control year) authorizing such position. Hiring of temporary employees and temporary employee transfers among programs shall be consistent with applicable acts of the Council (or Acts of Congress, in the case of a year which is a control year) and reprogramming procedures to insure that costs are accurately associated with programs and sources of funding.


(Dec. 24, 1973, 87 Stat. 801, Pub. L. 93-198, title IV, § 447; July 25, 2013, D.C. Law 19-321, § 2(g), 60 DCR 1724.)

Prior Codifications

1981 Ed., § 47-305.

1973 Ed., § 47-225.

Section References

This section is referenced in § 47-375.

Effect of Amendments

D.C. Law 19-321 substituted “act of the Council (or Act of Congress, in the case of a year which is a control year)” for “Act of Congress,” and “acts of the Council (or Acts of Congress, in the case of a year which is a control year)” for “Acts of Congress” throughout the section.

Cross References

Fund accounting, duties of Mayor, see § 47-375.

Sports and entertainment commission, public or private bond sales, see § 3-1413.

Emergency Legislation

For temporary amendment of section, see § 2(g) of the Local Budget Autonomy Emergency Amendment Act of 2012 (D.C. Act 19-566, January 7, 2013, 59 DCR 15061, applicable as of January 1, 2014, and effective as provided in § 1-203.03.

Effective Dates

Section 5 of D.C. Law 19-321 provided that the act shall take effect as provided in § 1-203.03.

Editor's Notes

Enactment upon adoption of federal legislation: Section 4 of D.C. Law 11-254 provided that “§§ 47-101, 47-117, 47-130, 47-301, 47-302, 47-303, 47-304, 47-304.1, 47-305, 47-310, 47-312, 47-317.1 through 47-317.6, 47-321 through 47-325, 47-327 through 47-331, and 47-332 through 47-334 of Title 47 §§ 1-204.41, 1-204.55, 1-204.50, 1-204.42, 1-204.43, 1-204.44, 1-204.46, 1-204.53, 1-204.47, 1-204.48, 1-204.49, 1-204.24a through 1-204.24e, 47-317.06, 1-204.61 through 1-204.65, 1-204.71 through 1-204.75, 1-204.81, 1-204.85, 1-204.86 and 1-204.90, 2001 Ed. of the District of Columbia Code shall be enacted as part of Title 47 upon the adoption by Congress of legislation so enacting these sections.”

Applicability of D.C. Law 19-321: Section 3 of D.C. Law 19-321 provided that section 2 of the act shall apply as of January 1, 2014.

D.C. Law 19-321 was declared invalid by the United States District Court for the District of Columbia in a memorandum opinion dated May 19, 2014, Civil Action No. 2014-0655. The court held that although the Council of the District of Columbia, the Mayor, and United States District Court for the District of Columbia are powerless to grant to the residents of the District of Columbia full budget autonomy, the United States Congress and the President of the United States are empowered to do so; and concluded that the Budget Autonomy Act was unlawful. See Council of the Dist. of Columbia v. Gray, 42 F. Supp. 3d 134, 2014 U.S. Dist. LEXIS 68055 (2014).

On May 27, 2015, the United States Court of Appeals for the District of Columbia Circuit issued Order No. 14-7067, vacating the lower court’s judgment, dismissing the appeal, and remanding the case to the District Court with instructions to remand the case to the Superior Court of the District of Columbia. See Council of the Dist. of Columbia v. Bowser, 2015 U.S. App. LEXIS 8881 (2015). The amendments contained in D.C. Law 19-321 are codified in this section.


§ 1–204.48. Financial duties of the Mayor.

(a) Subject to the limitations in § 1-206.03 and except to the extent provided under § 1-204.24d, the Mayor shall have charge of the administration of the financial affairs of the District and 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 activities;

(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 preparing and supporting agency budget requests and controlling the execution of the budget;

(3) Submit to the Council a financial statement in any detail and at such times as the Council may specify;

(4) Submit to the Council, by February 1st of each fiscal year, a complete financial statement and report for the preceding fiscal year, as audited by the Inspector General of the District of Columbia in accordance with subsection (c) of this section in the case of fiscal years 2006 through 2008;

(5) Supervise and be responsible for the assessment of all property subject to assessment and special assessments within the corporate limits of the District for taxation, prepare tax maps, and give such notice of taxes and special assessments, as may be required by law;

(6) Supervise and be responsible for the levying and collection of all taxes, special assessments, license fees, and other revenues of the District, as required by law, and receive all moneys receivable by the District from the Federal Government or from any agency or instrumentality of the District, except that this paragraph shall not apply to moneys from the District of Columbia Courts.

(7) Have custody of all public funds belonging to or under the control of the District, or any agency of the District government, and deposit all funds coming into his hands, in such depositories as may be designated and under such terms and conditions as may be prescribed by act of the Council;

(8) Have custody of all investments and invested funds of the District government, or in possession of such government in a fiduciary capacity, and have the safekeeping of all bonds and notes of the District and the receipt and delivery of District bonds and notes for transfer, registration, or exchange; and

(9) Apportion the total of all appropriations and funds made available during the fiscal year for obligation so as to prevent obligation or expenditure thereof in a manner which would indicate a necessity for deficiency or supplemental appropriations for such fiscal year, and with respect to all appropriations or funds not limited to a definite period, and all authorizations to create obligations by contract in advance of appropriations, apportion the total of such appropriations or funds or authorizations so as to achieve the most effective and economical use thereof.

(b) Notwithstanding subsection (a) of this section, the Mayor may make any payments required by subsection (b) or subsection (c) [repealed] of § 1-204.83 and take any actions authorized by an act of the Council under § 1-204.67(b) or under subsection (a)(4)(A), or subsection (e), of § 1-204.90.

(c) The financial statement and report for a fiscal year prepared and submitted for purposes of subsection (a)(4) of this section shall be audited by the Inspector General of the District of Columbia (in coordination with the Chief Financial Officer of the District of Columbia) pursuant to § 1-301.115a(a)(4), and shall include as a basic financial statement a comparison of audited actual year-end results with the revenues submitted in the budget document for such year and the appropriations enacted into law for such year using the format, terminology, and classifications contained in the law making the appropriations for the year and its legislative history.


(Dec. 24, 1973, 87 Stat. 801, Pub. L. 93-198, title IV, § 448; Oct. 13, 1977, 91 Stat. 1155, Pub. L. 95-131, § 2; Dec. 23, 1981, 95 Stat. 1493, Pub. L. 97-105, § 3; Aug. 5, 1997, 111 Stat. 753, Pub. L. 105-33, § 11243(b); Oct. 16, 2006, 120 Stat. 2036, 2041, Pub. L. 109-356, §§ 201(b)(1), 306.)

Prior Codifications

1981 Ed., § 47-310.

1973 Ed., § 47-226.

Section References

This section is referenced in § 1-204.24d, § 1-301.115a, § 47-306, § 47-371, § 47-375, and § 47-392.09.

Effect of Amendments

Pub. L. 109-356, in the introductory language of subsec. (a), inserted “and except to the extent provided under § 1-204.24d”; in subsec. (a)(4), inserted “, as audited by the Inspector General of the District of Columbia in accordance with subsection (c) of this section in the case of fiscal years 2006 through 2008;”; and added subsec. (c).

Cross References

Financial plan and budget, control periods described, see § 47-392.09.

Fund accounting, Council findings, see § 47-371.

Fund accounting, duties of Mayor, see § 47-375.

Mayor, powers and duties, see § 1-204.22.

Mayor, proposed revenue measures, submission of impact statement, see § 1-301.61.

Procurement organization, office of the inspector general, powers and duties, reports, see § 1-301.115a.

Editor's Notes

Apportionment of Fiscal Year 1989 appropriations: See Mayor’s Memorandum 89-14, May 12, 1989.

Authority of Mayor to contract with private financial institutions: See §§ 701 to 703 of the Act of June 15, 1976, D.C. Law 1-70.

Furloughing of employees: See Mayor’s Order 96-72, May 22, 1996 ( 43 DCR 2919).


§ 1–204.49. Accounting supervision and control.

Except to the extent provided under § 1-204.24d, the Mayor shall:

(1) Prescribe the forms of receipts, vouchers, bills, and claims to be used by all the agencies, offices, and instrumentalities of the District government;

(2) Examine and approve all contracts, orders, and other documents by which the District government incurs financial obligations, having previously ascertained that money has been appropriated and allotted and will be available when the obligations shall become due and payable;

(3) Audit and approve before payment all bills, invoices, payrolls, and other evidences of claims, demands, or charges against the District government and with the advice of the legal officials of the District determine the regularity, legality, and correctness of such claims, demands, or charges; and

(4) Perform internal audits of accounts and operations and agency records of the District government, including the examination of any accounts or records of financial transactions, giving due consideration to the effectiveness of accounting systems, internal control, and related administrative practices of the respective agencies.


(Dec. 24, 1973, 87 Stat. 802, Pub. L. 93-198, title IV, § 449; Oct. 16, 2006, 120 Stat. 2036, Pub. L. 109-356, § 201(b)(2).)

Prior Codifications

1981 Ed., § 47-312.

1973 Ed., § 47-227.

Section References

This section is referenced in § 1-605.02 and § 47-375.

Effect of Amendments

Pub. L. 109-356, in the introductory language, inserted “Except to the extent provided under § 1-204.24d,”.

Cross References

Procurement, limitation of contracting authority, see § 2-301.05.

Public employee relations board, powers and duties, see § 1-605.02.

Editor's Notes

Enactment upon adoption of federal legislation: Section 4 of D.C. Law 11-254 provided that “§§ 47-101, 47-117, 47-130, 47-301, 47-302, 47-303, 47-304, 47-304.1, 47-305, 47-310, 47-312, 47-317.1 through 47-317.6, 47-321 through 47-325, 47-327 through 47-331, and 47-332 through 47-334 of Title 47 §§ 1-204.41, 1-204.55, 1-204.50, 1-204.42, 1-204.43, 1-204.44, 1-204.46, 1-204.53, 1-204.47, 1-204.48, 1-204.49, 1-204.24a through 1-204.24e, 47-317.06, 1-204.61 through 1-204.65, 1-204.71 through 1-204.75, 1-204.81, 1-204.85, 1-204.86 and 1-204.90, 2001 Ed. of the District of Columbia Code shall be enacted as part of Title 47 upon the adoption by Congress of legislation so enacting these sections.”

Delegation of Authority

Delegation of Contracting Authority, see Mayor’s Order 92-153, December 1, 1992.

Amendment of Mayor’s Order 90-178, Delegation of Contracting Authority: See Mayor’s Order 95-45, March 23, 1995.

Amendment of Mayor’s Order 90-178, Delegation of Contracting Authority: See Mayor’s Order 96-136, September 9, 1996 ( 43 DCR 5043).

Amendment of Mayor’s Order 90-178, Delegation of Contracting Authority: See Mayor’s Order 96-152, October 17, 1996 ( 43 DCR 5855).

Contracting authority for Year 2000 remediation contracts, see Mayor’s Order 99-54, March 5, 1999 ( 46 DCR 2831).

Amendment of Mayor’s Order 90-178, Delegation of Contracting Authority; Delegation of Personnel Authority; and Establishment of Position of Administrator in the Commission on Mental Health Services: See Mayor’s Order 96-172, December 9, 1996 ( 43 DCR 6973).

Amendment of Mayor’s Order 96-172, Establishing Position of Administrator in the Commission on Mental Health Services; Appointment of Interim Administrator; Duties of Administrator: See Mayor’s Order 97-6, January 9, 1997 ( 44 DCR 357).


§ 1–204.50. General and special funds.

The General Fund of the District shall be composed of those District revenues which on January 2, 1975 are paid into the Treasury of the United States and credited either to the General Fund of the District or its miscellaneous receipts, but shall not include any revenues which are applied by law to any special fund existing on January 2, 1975. The Council may from time to time establish such additional special funds as may be necessary for the efficient operation of the government of the District. All money received by any agency, officer, or employee of the District in its or his official capacity shall belong to the District government and shall be paid promptly to the Mayor for deposit in the appropriate fund, except that all money received by the District of Columbia Courts shall be deposited in the Treasury of the United States or the Crime Victims Fund.


(Dec. 24, 1973, 87 Stat. 803, Pub. L. 93-198, title IV, § 450; Aug. 5, 1997, 111 Stat. 753, Pub. L. 105-33, § 11243(c).)

Prior Codifications

1981 Ed., § 47-130.

1973 Ed., § 47-130b.

Editor's Notes

Definitions applicable: The definitions in § 1-202 apply to this section.

Enactment upon adoption of federal legislation: Section 4 of D.C. Law 11-254 provided that “§§ 47-101, 47-117, 47-130, 47-301, 47-302, 47-303, 47-304, 47-304.1, 47-305, 47-310, 47-312, 47-317.1 through 47-317.6, 47-321 through 47-325, 47-327 through 47-331, and 47-332 through 47-334 of Title 47 §§ 1-204.41, 1-204.55, 1-204.50, 1-204.42, 1-204.43, 1-204.44, 1-204.46, 1-204.53, 1-204.47, 1-204.48, 1-204.49, 1-204.24a through 1-204.24e, 47-317.06, 1-204.61 through 1-204.65, 1-204.71 through 1-204.75, 1-204.81, 1-204.85, 1-204.86 and 1-204.90, 2001 Ed. of the District of Columbia Code shall be enacted as part of Title 47 upon the adoption by Congress of legislation so enacting these sections.”


§ 1–204.50a. Reserve funds.

(a) Emergency reserve fund. —

(1) In general. — There is established an emergency cash reserve fund (“emergency reserve fund”) as an interest-bearing account (separate from other accounts in the General Fund) into which the Mayor shall make a deposit in cash not later than October 1 of each fiscal year of such an amount as may be required to maintain a balance in the fund of at least 2 percent of the operating expenditures as defined in paragraph (2) of this subsection or such amount as may be required for deposit in a fiscal year in which the District is replenishing the emergency reserve fund pursuant to paragraph (7) of this subsection.

(2) “Operating expenditures” defined. — For the purpose of this subsection, operating expenditures is defined as the amount reported in the District of Columbia’s Comprehensive Annual Financial Report for the fiscal year immediately preceding the current fiscal year as the actual operating expenditure from local funds, less such amounts that are attributed to debt service payments for which a separate reserve fund is already established under this chapter.

(3) Interest. — Interest earned on the emergency reserve fund shall remain in the account and shall only be withdrawn in accordance with paragraph (4) of this subsection.

(4) Criteria for use of amounts in emergency reserve fund. — The Chief Financial Officer, in consultation with the Mayor, shall develop a policy to govern the emergency reserve fund which shall include (but which may not be limited to) the following requirements:

(A) The emergency reserve fund may be used to provide for unanticipated and nonrecurring extraordinary needs of an emergency nature, including a natural disaster or calamity as defined by section 102 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (Public Law 100-707) or unexpected obligations by Federal law.

(B) The emergency reserve fund may also be used in the event of a State of Emergency as declared by the Mayor pursuant to § 7-2304.

(C) The emergency reserve fund may not be used to fund:

(i) Any department, agency, or office of the Government of the District of Columbia which is administered by a receiver or other official appointed by a court;

(ii) Shortfalls in any projected reductions which are included in the budget proposed by the District of Columbia for the fiscal year; or

(iii) Settlements and judgments made by or against the Government of the District of Columbia.

(5) Allocation of emergency cash reserve funds. — Funds may be allocated from the emergency reserve fund only after:

(A) An analysis has been prepared by the Chief Financial Officer of the availability of other sources of funding to carry out the purposes of the allocation and the impact of such allocation on the balance and integrity of the emergency reserve fund; and

(B) With respect to fiscal years beginning with fiscal year 2005, the contingency reserve fund established by subsection (b) of this section has been projected by the Chief Financial Officer to be exhausted at the time of the allocation.

(6) Notice. — The Mayor, the Council, and (in the case of a fiscal year which is a control year, as defined in § 47-393(4)) the District of Columbia Financial Responsibility and Management Assistance Authority shall notify the Committees on Appropriations of the Senate and House of Representatives in writing not more than 30 days after the expenditure of funds from the emergency reserve fund.

(7) Replenishment. —

(A) In general. — The District of Columbia shall appropriate sufficient funds each fiscal year in the budget process to replenish any amounts allocated from the emergency reserve fund during the preceding fiscal years so that not less than 50 percent of any amount allocated in the preceding fiscal year or the amount necessary to restore the emergency reserve fund to the 2 percent required balance, whichever is less, is replenished by the end of the first fiscal year following each such allocation and 100 percent of the amount allocated or the amount necessary to restore the emergency reserve fund to the 2 percent required balance, whichever is less, is replenished by the end of the second fiscal year following each such allocation.

(B) Special rule for replenishment after allocation for cash flow management. —

(i) In general. — If the District allocates amounts from the emergency reserve fund during a fiscal year for cash flow management purposes pursuant to the authority of subsection (c) of this section and at any time afterwards during the year makes a subsequent allocation from the fund for purposes of this subsection, and if as a result of the subsequent allocation the balance of the fund is reduced to an amount which is less than 50 percent of the balance of the fund as of the first day of the fiscal year, the District shall replenish the fund by such amount as may be required to restore the balance to an amount which is equal to 50 percent of the balance of the fund as of the first day of the fiscal year.

(ii) Deadline. — The District shall carry out any replenishment required under sub-subparagraph (i) of this subparagraph as a result of a subsequent allocation described in such sub-subparagraph not later than the expiration of the 60-day period which begins on the date of the subsequent allocation.

(b) Contingency reserve fund. —

(1) In general. — There is established a contingency cash reserve fund (“contingency reserve fund”) as an interest-bearing account, separate from other accounts in the General Fund, into which the Mayor shall make a deposit in cash not later than October 1 of each fiscal year of such amount as may be required to maintain a balance in the fund of at least 4 percent of the operating expenditures as defined in paragraph (2) of this subsection or such amount as may be required for deposit in a fiscal year in which the District is replenishing the emergency reserve fund pursuant to paragraph (6) of this subsection.

(2) “Operating expenditures” defined. — For the purpose of this subsection, operating expenditures is defined as the amount reported in the District of Columbia’s Comprehensive Annual Financial Report for the fiscal year immediately preceding the current fiscal year as the actual operating expenditure from local funds, less such amounts that are attributed to debt service payments for which a separate reserve fund is already established under this chapter.

(3) Interest. — Interest earned on the contingency reserve fund shall remain in the account and may only be withdrawn in accordance with paragraph (4) of this section.

(4) Criteria for use of amounts in contingency reserve fund. — The Chief Financial Officer, in consultation with the Mayor, shall develop a policy governing the use of the contingency reserve fund which shall include (but which may not be limited to) the following requirements:

(A) The contingency reserve fund may only be used to provide for nonrecurring or unforeseen needs that arise during the fiscal year, including expenses associated with unforeseen weather or other natural disasters, unexpected obligations created by Federal law or new public safety or health needs or requirements that have been identified after the budget process has occurred, or opportunities to achieve cost savings.

(B) The contingency reserve fund may be used, if needed, to cover revenue shortfalls experienced by the District government for 3 consecutive months (based on a 2 month rolling average) that are 5 percent or more below the budget forecast.

(C) The contingency reserve fund may not be used to fund any shortfalls in any projected reductions which are included in the budget proposed by the District of Columbia for the fiscal year.

(5) Allocation of contingency cash reserve. — Funds may be allocated from the contingency reserve fund only after an analysis has been prepared by the Chief Financial Officer of the availability of other sources of funding to carry out the purposes of the allocation and the impact of such allocation on the balance and integrity of the contingency reserve fund.

(6) Replenishment. —

(A) In general. — The District of Columbia shall appropriate sufficient funds each fiscal year in the budget process to replenish any amounts allocated from the contingency reserve fund during the preceding fiscal years so that not less than 50 percent of any amount allocated in the preceding fiscal year or the amount necessary to restore the contingency reserve fund to the 4 percent required balance, whichever is less, is replenished by the end of the first fiscal year following each such allocation and 100 percent of the amount allocated or the amount necessary to restore the contingency reserve fund to the 4 percent required balance, whichever is less, is replenished by the end of the second fiscal year following each such allocation.

(B) Special rule for replenishment after allocation for cash flow management. —

(i) In general. — If the District allocates amounts from the contingency reserve fund during a fiscal year for cash flow management purposes pursuant to the authority of subsection (c) of this section and at any time afterwards during the year makes a subsequent allocation from the fund for purposes of this subsection, and if as a result of the subsequent allocation the balance of the fund is reduced to an amount which is less than 50 percent of the balance of the fund as of the first day of the fiscal year, the District shall replenish the fund by such amount as may be required to restore the balance to an amount which is equal to 50 percent of the balance of the fund as of the first day of the fiscal year.

(ii) Deadline. — The District shall carry out any replenishment required under sub-subparagraph (i) of this subparagraph as a result of a subsequent allocation described in such sub-subparagraph not later than the expiration of the 60-day period which begins on the date of the subsequent allocation.

(c) Additional authority to allocate amounts. —

(1) In general. — Notwithstanding any other provision of this section, in addition to the authority provided under this section to allocate and use amounts from the emergency reserve fund under subsection (a) of this section and the contingency reserve fund under subsection (b) of this section, the District of Columbia may allocate amounts from such funds during a fiscal year and use such amounts for cash flow management purposes.

(2) Limits on amount allocated. —

(A) Amount of individual allocation. — The amount of an allocation made from the emergency reserve fund or the contingency reserve fund pursuant to the authority of this subsection may not exceed 50 percent of the balance of the fund involved at the time the allocation is made.

(B) Aggregate amount allocated. — The aggregate amount allocated from the emergency reserve fund or the contingency reserve fund pursuant to the authority of this subsection during a fiscal year may not exceed 50 percent of the balance of the fund involved as of the first day of such fiscal year.

(3) Replenishment. — If the District of Columbia allocates any amounts from a reserve fund pursuant to the authority of this subsection during a fiscal year, the District shall fully replenish the fund for the amounts allocated not later than the earlier of —

(A) the expiration of the 9-month period which begins on the date the allocation is made; or

(B) the last day of the fiscal year.

(4) Effective date. — This subsection shall apply with respect to fiscal years 2006 through 2007.

(d) Quarterly reports. — The Chief Financial Officer shall submit a quarterly report to the Mayor, the Council, the District of Columbia Financial Responsibility and Management Assistance Authority (in the case of a fiscal year which is a control year, as defined in § 47-393(4)), and the Committees on Appropriations of the Senate and House of Representatives that includes a monthly statement on the balance and activities of the contingency and emergency reserve funds.


(Dec. 24, 1973, 87 Stat. 803, Pub. L. 93-198, title IV, § 450A; as added Nov. 22, 2000, 114 Stat. 2440, Pub. L. 106-522, § 159(a)(1); Dec. 21, 2001, 107 Stat. 956, Pub. L. 107-96, § 133(d); Oct. 18, 2004, 118 Stat. 1345, Pub. L. 108-335, § 332; Oct. 16, 2006, 120 Stat. 2021, 2028, Pub. L. 109-356, §§ 102, 122(a).)

Prior Codifications

1981 Ed., § 47-130.1.

Section References

This section is referenced in § 1-204.50b, § 1-301.152, § 47-369.03, and § 47-392.02.

Effect of Amendments

Pub. L. 107-96 rewrote subsec. (b)(1) which had read as follows: “(1) In general.—There is established a contingency cash reserve fund (in this subsection referred to as the ‘contingency reserve fund’) as an interest-bearing account (separate from other accounts in the General Fund) into which the Mayor shall deposit in cash not later than October 1 of each fiscal year (beginning with fiscal year 2005) such amount as may be required to maintain a balance in the fund of at least 3 percent of the total budget appropriated for operating expenditures for such fiscal year which is derived from local funds (or, in the case of fiscal years prior to fiscal year 2007, such amount as may be required to maintain a balance in the fund of at least the minimum contingency reserve balance for such fiscal year, as determined under paragraph (2) of this subsection).”

Pub. L. 108-335 rewrote pars. (1), (2), and (7) of subsec. (a), and rewrote pars. (1), (2), and (6) of subsec. (b).

Pub. L. 109-356, in the heading of subsecs. (a)(2) and (b)(2), substituted “Operating expenditures defined” for “In general”; in subsec. (a)(7), designated subpar. (A) and added subpar. (B); in subsec. (b)(6), designated subpar. (A) and added subpar. (B); redesignated former subsec. (c) as subsec. (d); and inserted a new subsec. (c).

Emergency Legislation

For temporary (90 day) Revised Revenue Contingency List Act of 2017, see see § 7102 of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017, effective October 24, 2017 (D.C. Act 22-167; 64 DCR 10802)

For temporary (90 days) amendment to the Revised Revenue Contingency List Act of 2017, see § 201(c) of Fiscal Year 2018 Budget Support Clarification Emergency Amendment Act of 2017 (D.C. Act 22-163, Oct. 23, 2017, 64 DCR 10778).

For temporary (90 day) Revised Revenue Contingency List Act of 2017, see see § 7102 of Fiscal Year 2018 Budget Support Emergency Act of 2017, effective July 20, 2017 (D.C. Act 22-104; 64 DCR 7032)

For temporary (90 day) addition, see § 102 of Fiscal Year 2009 Balanced Budget Support Emergency Amendment Act of 2008 (D.C. Act 17-572, December 2, 2008, 55 DCR 12452).

For temporary (90 day) detail of purpose of expenditures, see § 2 of Use of the Reserve Funds Omnibus Emergency Act of 2002 (D.C. Act 14-360, April 30, 2002, 49 DCR 4724).

For temporary (90 day) addition, see § 103 of Fiscal Year 2009 Balanced Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-13, February 23, 2009, 56 DCR 1920).

Temporary Legislation

For temporary (225 days) amendment to the Revised Revenue Contingency List Act of 2017, see § 203(b) of Fiscal Year 2018 Budget Support Clarification Temporary Amendment Act of 2017 (D.C. Law 22-44, Jan. 25, 2018, 64 DCR 12387).

For temporary (225 day) addition, see § 103 D.C. Law 17-326.

Effective Dates

Section 122(b) of Pub. L. 109-356 provided that the amendment made by subsection (a) shall take effect as if included in the enactment of the District of Columbia Appropriation Act, 2005 Pub. L. 108-335.

Editor's Notes

For amendments to the Revised Revenue Contingency List Act of 2017, see section 6003 of D.C. Law 22-168.

For amendments to the Revised Revenue Contingency List Act of 2017, see section 203(b) of D.C. Law 22-124. Section 301 of D.C. Law 22-124 provided that the changes made to this section by D.C. Law 22-124 shall apply as of October 1, 2017.

For Revised Revenue Contingency List Act of 2017, see section 7102 of D.C. Law 22-33.

Section 404(c) of Chapter 4 of Division A of H.R. 5666 provided:

“(c)(1) The Mayor of the District of Columbia shall deposit the annual interest savings resulting from debt reductions using the proceeds of the tobacco securitization program into the emergency reserve fund established under section 450A of the District of Columbia Home Rule Act (as added by section 159 of the District of Columbia Appropriations Act, 2001).

“(2) This subsection shall apply with respect to fiscal year 2001 and each succeeding fiscal year until the requirements of section 450A of the District of Columbia Home Rule Act have been met.”


§ 1–204.50b. Comprehensive Financial Management Policy.

(a) Comprehensive Financial Management Policy. — The District of Columbia shall conduct its financial management in accordance with a comprehensive financial management policy.

(b) Contents of Policy. — The comprehensive financial management policy shall include, but not be limited to, the following:

(1) A cash management policy.

(2) A debt management policy.

(3) A financial asset management policy.

(4) An emergency reserve management policy in accordance with § 1-204.50a(a).

(5) A contingency reserve management policy in accordance with section § 1-204.50a(b).

(6) A policy for determining real property tax exemptions for the District of Columbia.

(c) Annual Review. — The comprehensive financial management policy shall be reviewed at the end of each fiscal year by the Chief Financial Officer who shall:

(1) Not later than July 1 of each year, submit any proposed changes in the policy to the Mayor and (in the case of a fiscal year which is a control year, as defined in § 47-393(4)) the District of Columbia Financial Responsibility and Management Assistance Authority (Authority) for review;

(2) Not later than August 1 of each year, after consideration of any comments received under paragraph (1) of this subsection, submit the changes to the Council of the District of Columbia (Council) for approval; and

(3) Not later than September 1 of each year, notify the Committees on Appropriations of the Senate and House of Representatives, the Committee on Government Reform of the House of Representatives, and the Committee on Governmental Affairs of the Senate of any changes enacted by the Council.

(d) Procedure for Development of First Comprehensive Financial Management Policy. —

(1) Chief Financial Officer. — Not later than April 1, 2001, the Chief Financial Officer shall submit to the Mayor an initial proposed comprehensive financial management policy for the District of Columbia pursuant to this section.

(2) Council. — Following review and comment by the Mayor, not later than May 1, 2001, the Chief Financial Officer shall submit the proposed financial management policy to the Council for its prompt review and adoption.

(3) Authority. — Upon adoption of the financial management policy under paragraph (2) of this subsection, the Council shall immediately submit the policy to the Authority for a review of not to exceed 30 days.

(4) Congress. — Following review of the financial management policy by the Authority under paragraph (3) of this subsection, the Authority shall submit the policy to the Committees on Appropriations of the Senate and House of Representatives, the Committee on Government Reform of the House of Representatives, and the Committee on Governmental Affairs of the Senate for review, and the policy shall take effect 30 days after the date the policy is submitted under this paragraph.


(Dec. 24, 1973, 87 Stat. 803, Pub. L. 93-198, title IV, § 450B; as added Nov. 22, 2000, 114 Stat. 2440, Pub. L. 106-522, § 154(a).)

Prior Codifications

1981 Ed., § 47-130.2.

Emergency Legislation

For temporary (90 day) approval of financial management policy, see § 2 of FY 2001 Comprehensive Financial Management Policy Approval Emergency Act of 2002 (D.C. Act 14-342, April 26, 2002, 49 DCR 4293).

For temporary (90 day) amendment of section, see § 1802 of Fiscal Year 2003 Budget Support Emergency Act of 2002 (D.C. Act 14-453, July 23, 2002, 49 DCR 8026).

Short Title

Short title of title XVIII of Law 14-190: Section 1801 of D.C. Law 14-190 provided that title XVIII of the act may be cited as the FY 2002 Comprehensive Financial Management Policy Approval Act of 2002.

Editor's Notes

Section 154 (c) of Public Law 106-522 provided: “This section and the amendments made by this section shall take effect on October 1, 2000.”

Section 1802 of D.C. Law 14-190 provided: “Pursuant to section 450B of the District of Columbia Home Rule Act, approved November 22, 2000 (114 Stat. 2475; D.C. Official Code § 1-204.50b), the Council hereby approves the FY 2002 Comprehensive Financial Management Policy approved by the Mayor and transmitted to the Council on March 18, 2002.”


§ 1–204.51. Special rules regarding certain contracts.

(a) Contracts extending beyond one year. — No contract involving expenditures out of an appropriation which is available for more than 1 year shall be made for a period of more than 5 years unless, with respect to a particular contract, the Council, by a two-thirds vote of its members present and voting, authorizes the extension of such period for such contract. Such contracts shall be made pursuant to criteria established by act of the Council.

(b) Contracts exceeding certain amount.. —

(1) In general. — No contract involving expenditures in excess of $1,000,000 during a 12-month period may be made unless the Mayor submits the contract to the Council for its approval and the Council approves the contract (in accordance with criteria established by act of the Council).

(2) Deemed approval. — For purposes of paragraph (1) of this subsection, the Council shall be deemed to approve a contract if —

(A) during the 10-day period beginning on the date the Mayor submits the contract to the Council, no member of the Council introduces a resolution approving or disapproving the contract; or

(B) during the 45-calendar day period beginning on the date the Mayor submits the contract to the Council, the Council does not disapprove the contract.

(c) Multiyear contracts. —

(1) The District may enter into multiyear contracts to obtain goods and services for which funds would otherwise be available for obligation only within the fiscal year for which appropriated.

(2) If the funds are not made available for the continuation of such a contract into a subsequent fiscal year, the contract shall be cancelled or terminated, and the cost of cancellation or termination may be paid from —

(A) appropriations originally available for the performance of the contract concerned;

(B) appropriations currently available for procurement of the type of acquisition covered by the contract, and not otherwise obligated; or

(C) funds appropriated for those payments.

(3) No contract entered into under this subsection shall be valid unless the Mayor submits the contract to the Council for its approval and the Council approves the contract (in accordance with criteria established by act of the Council). The Council shall be required to take affirmative action to approve the contract within 45 days. If no action is taken to approve the contract within 45 calendar days, the contract shall be deemed disapproved.

(d) Exemption for certain contracts. — The requirements of this section shall not apply with respect to any of the following contracts:

(1) Any contract entered into by the Washington Convention Center Authority for preconstruction activities, project management, design, or construction.

(2) Any contract entered into by the District of Columbia Water and Sewer Authority established pursuant to the Water and Sewer Authority Establishment and Department of Public Works Reorganization Act of 1996 [D.C. Law 11-111], other than contracts for the sale or lease of the Blue Plains Wastewater Treatment Plant.

(3) At the option of the Council, any contract for a highway improvement project carried out under title 23, United States Code.


(Dec. 24, 1973, 87 Stat. 803, Pub. L. 93 198, title IV, § 451; Apr. 17, 1995, 109 Stat. 151, Pub. L. 104 8, § 304(a); Apr. 26, 1996, 110 Stat. 1321-92, Pub. L. 104 134, § 134; Sept. 9, 1996, 110 Stat. 2376, Pub. L. 104 194, § 144; Aug. 5, 1997, 111 Stat. 781, Pub. L. 105 33, § 11704(a).)

Prior Codifications

1981 Ed., § 1-1130.

1973 Ed., § 1-825.

Section References

This section is referenced in § 1-204.96, § 2-352.02, § 2-355.04, § 2-402, § 2-1553, § 4-1303.03, § 34-1731.03, § 34-2202.05, and § 44-951.11.

Cross References

Proposals to contract out services in excess of $1,000,000, review by the Council of the District of Columbia, see § 2-301.05d.

Water and Sewer Authority, approval of contract to privatize the Blue Plains Wastewater Treatment Plant, see § 34-2202.05.

Emergency Legislation

For temporary approval of a multiyear contract with the United States of America for potable water from the Washington Aqueduct, see § 2 of the Multiyear Water Purchase Agreement Emergency Amendment Act of 1997 (D.C. Act 12-116, July 28, 1997, 44 DCR 4504).

References in Text

The “Water and Sewer Authority Establishment and Department of Public Works Reorganization Act of 1996,” referred to in (d)(2), is D.C. Law 11-111, which is codified primarily as § 34-2201.01 et seq.

Editor's Notes

415 12th Street, N.W. lease approval: For temporary approval of the lease agreement between the District of Columbia government and Laszlo N. Tauber, M.D., and Associates for 415 12th Street, N.W., and for exemption of the lease from the formal competitive procurement requirements applicable to leases where the District government will be the predominant user of the building, see §§ 2 and 3 of the 415 12th Street, N.W., Lease Conditional Approval Emergency Act of 1995 (D.C. Act 11-140, July 19, 1995, 42 DCR 5606).

800 Ninth Street, S.W. lease approval: For temporary approval of a lease agreement between the District of Columbia government and NBL Associates Limited Partnership for 800 Ninth Street, S.W., and for exemption of this lease from the formal competitive procurement requirements applicable to leases where the District will be the predominant user of the building, see §§ 2 and 3 of the 800 Ninth Street, S.W., Lease Approval Emergency Act of 1995 (D.C. Act 11-141, October 6, 1995, 42 DCR 5704).

Applicability of § 304 of Pub. Law 104-8: Section 304(c) of Pub. Law 104-8, 109 Stat. 152, provided that the amendments made by that section shall apply to contracts made on or after the date of the enactment of the Act, April 17, 1995.

Application of § 11704(a) of Pub. L. 105-33: Section 11704(b) of Title XI of Pub. L. 105-33, 111 Stat. 786, the National Capital Revitalization and Self-Government Improvement Act of 1997, provided that the amendment made by § 11704(a) shall apply with respect to contracts entered into on or after the date of the enactment of this title. Title XI of Pub. L. 105-33 was approved August 5, 1997.

Definitions applicable: The definitions contained in § 1-202 apply to this section.

Resolutions

Resolution 13-166, the “Support Agreement No. 12, Amendment 4 (Authorization of Fiscal Year 1999 School Facility Capital Improvement Projects) Emergency Approval Resolution of 1999”, was approved effective June 22, 1999.

Resolution 13-172, the “$3.1 Million Community Development Block Grant for the Greater Southeast Community Hospital Foundation Emergency Approval Resolution of 1999”, was approved effective June 22, 1999.


§ 1–204.52. Annual budget for the Board of Education. [Repealed]

Repealed.


(Dec. 24, 1973, 87 Stat. 803, Pub. L. 93-198, title IV, § 452; Apr. 17, 1995, 109 Stat. 116, Pub. L. 104-8, § 202(g)(2); Oct. 30, 2004, 118 Stat. 2228, Pub. L. 108-386, § 2; June 1, 2007, 121 Stat. 223, Pub. L. 110-33, § 1(a)(1).)

Prior Codifications

1981 Ed., § 31-104.

1973 Ed., § 31-104-1.

Section References

This section is referenced in § 38-2651.

Emergency Legislation

For a proposed temporary (90 day) amendment of section, see § 352 of Fiscal Year 2004 Budget Support Emergency Act of 2003 (D.C. Act 15-105, June 20, 2003, 50 DCR 5613).

For a proposed temporary (90 day) amendment of section, see § 352 of Fiscal Year 2004 Budget Support Congressional Review Emergency Act of 2003 (D.C. Act 15-149, September 22, 2003, 50 DCR 8360).

Effective Dates

Section 9 of Pub. L. 108-386, 118 Stat. 2228, the 2004 District of Columbia Omnibus Authorization Act, provided: “The amendments made by this section shall take effect on the date of the enactment of this Act.”

Editor's Notes

In sections 901 to 903 of Law 17-9 the Council of the District of Columbia requested that Congress repeal this section.

Section 353 of D.C. Law 15-39, as amended by D.C. Law 15-354, § 80, provided: “Section 352 of this subtitle shall take effect upon enactment into law by the United States Congress.” Public Law 108-386 represents the enactment of § 352 of D.C. Law 15-39.

Change in Government

This section originated at a time when local government powers were delegated to the District of Columbia Council and to a Commissioner of the District of Columbia. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.


§ 1–204.53. Reductions in budgets of independent agencies.

(a) In accordance with subsection (b) of this section and except as provided in subsection (c) of this section, the Mayor may reduce amounts appropriated or otherwise made available to independent agencies of the District of Columbia (including the Board of Education) for a fiscal year if the Mayor determines that it is necessary to reduce such amounts to balance the District’s budget for the fiscal year.

(b)(1) The Mayor may not make any reduction pursuant to subsection (a) of this section unless the Mayor submits a proposal to make such a reduction to the Council and the Council approves the proposal.

(2) A proposal submitted by the Mayor under paragraph (1) of this subsection shall be deemed to be approved by the Council:

(A) If no member of the Council files a written objection to the proposal with the Secretary of the Council before the expiration of the 10-day period that begins on the date the Mayor submits the proposal; or

(B) If a member of the Council files such a written objection during the period described in subparagraph (A) of this paragraph, if the Council does not disapprove the proposal prior to the expiration of the 45-day period that begins on the date the member files the written objection.

(3) The periods described in subparagraphs (A) and (B) of paragraph (2) of this subsection shall not include any days which are days of recess for the Council (according to the Council’s rules).

(c) Subsection (a) of this section shall not apply to amounts appropriated or otherwise made available to the Council, the District of Columbia Financial Responsibility and Management Assistance Authority established under § 47-391.01(a), or the District of Columbia Water and Sewer Authority established pursuant to § 34-2202.02.


(Dec. 24, 1973, 87 Stat. 803, Pub. L. 93-198, title IV, § 453; as added Aug. 17, 1991, Pub. L. 102-106, 105 Stat. 539, § 2; Apr. 17, 1995, 109 Stat. 106, Pub. L. 104-8, § 106(a)(4); Aug. 6, 1996, 110 Stat. 1698, Pub. L. 104-184, § 4(b); Aug. 5, 1997, 111 Stat. 753, Pub. L. 105-33, § 11243(d); Nov. 19, 1997, 111 Stat. 2187, Pub. L. 105-100, § 157(e)(1).)

Prior Codifications

1981 Ed., § 47-304.1.

1981 Ed., § 31-104.1.

Section References

This section is referenced in § 1-204.96.

References in Text

The “Council’s rules,” referred to in (b)(3), are the Rules of Organization and Procedure for the Council of the District of Columbia which are set out as a note following § 1-204.04.

Effective Dates

Section 157(e)(1) of Pub. L. 105-100, 111 Stat. 2187, the District of Columbia Appropriations Act, 1998, provided that the amendment is effective as if included in the enactment of Pub. L. 105-33, 111 Stat. 251, the Balanced Budget Act of 1997.

Editor's Notes

Enactment upon adoption of federal legislation: Section 4 of D.C. Law 11-254 provided that “§§ 47-101, 47-117, 47-130, 47-301, 47-302, 47-303, 47-304, 47-304.1, 47-305, 47-310, 47-312, 47-317.1 through 47-317.6, 47-321 through 47-325, 47-327 through 47-331, and 47-332 through 47-334 of Title 47 §§ 1-204.41, 1-204.55, 1-204.50, 1-204.42, 1-204.43, 1-204.44, 1-204.46, 1-204.53, 1-204.47, 1-204.48, 1-204.49, 1-204.24a through 1-204.24e, 47-317.06, 1-204.61 through 1-204.65, 1-204.71 through 1-204.75, 1-204.81, 1-204.85, 1-204.86 and 1-204.90, 2001 Ed. of the District of Columbia Code shall be enacted as part of Title 47 upon the adoption by Congress of legislation so enacting these sections.”


Subpart 2. Audits and Accountability Requirements.

§ 1–204.55. District of Columbia Auditor.

(a) There is established for the District of Columbia the Office of District of Columbia Auditor who shall be appointed by the Chairman, subject to the approval of a majority of the Council. The District of Columbia Auditor shall serve for a term of 6 years and shall be paid at a rate of compensation as may be established from time to time by the Council.

(b) The District of Columbia Auditor shall each year conduct a thorough audit of the accounts and operations of the government of the District in accordance with such principles and procedures and under such rules and regulations as he may prescribe. In the determination of the auditing procedures to be followed and the extent of the examination of vouchers and other documents and records, the District of Columbia Auditor shall give due regard to generally accepted principles of auditing including the effectiveness of the accounting organizations and systems, internal audit and control, and related administrative practices.

(c) The District of Columbia Auditor shall have access to all books, accounts, records, reports, findings and all other papers, things, or property belonging to or in use by any department, agency, or other instrumentality of the District government and necessary to facilitate the audit.

(d) The District of Columbia Auditor shall submit his audit reports to the Congress, the Mayor, and the Council. Such reports shall set forth the scope of the audits conducted by him and shall include such comments and information as the District of Columbia Auditor 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 he may deem advisable.

(e) The Council shall make such report, together with such other material as it deems pertinent thereto, available for public inspection.

(f) The Mayor shall state in writing to the Council, within an appropriate time, what action he has taken to effectuate the recommendations made by the District of Columbia Auditor in his reports.

(g) This section shall not apply to the District of Columbia Courts or the accounts and operations thereof.


(Dec. 24, 1973, 87 Stat. 803, Pub. L. 93-198, title IV, § 455; Aug. 5, 1997, 111 Stat. 754, Pub. L. 105-33, § 11244(a).)

Prior Codifications

1981 Ed., § 47-117.

1973 Ed., § 47-120.

Section References

This section is referenced in § 1-207.36, § 1-309.13, § 1-604.06, § 2-218.63, § 2-1210.10, § 10-1203.05, and § 38-1205.09.

Cross References

Advisory neighborhood commissions, annual allocations, powers and duties, see § 1-309.13.

Boxing and wrestling commission, administration, see § 3-607.

Mental health services client enterprise program, establishment, see § 44-921.

Organization for personnel management, rules and regulations, implementation, see § 1-604.06.

Public school of law, access to records, see § 38-1205.09.

Washington convention center authority, audit of accounts and operations, see § 10-1203.05.

Emergency Legislation

For temporary (90 day) addition, see §§ 2 to 4 of District of Columbia Auditor Subpoena and Oath Authority Emergency Act of 2004 (D.C. Act 15-317, January 28, 2004, 51 DCR 1555).

Editor's Notes

Increase of rate of compensation for District of Columbia Auditor approved: Pursuant to Resolution 8-69, the “Rate of Compensation for the District of Columbia Auditor Resolution of 1989,” effective June 27, 1989, the Council authorized an increase in the rate of compensation authorized for the District of Columbia Auditor from the rate as may be provided from time to time for grade 16 of the District Schedule to the rate as may be established from time to time for grade 17 of the District Schedule.

Enactment upon adoption of federal legislation: Section 4 of D.C. Law 11-254 provided that “§§ 47-101, 47-117, 47-130, 47-301, 47-302, 47-303, 47-304, 47-304.1, 47-305, 47-310, 47-312, 47-317.1 through 47-317.6, 47-321 through 47-325, 47-327 through 47-331, and 47-332 through 47-334 of Title 47 §§ 1-204.41, 1-204.55, 1-204.50, 1-204.42, 1-204.43, 1-204.44, 1-204.46, 1-204.53, 1-204.47, 1-204.48, 1-204.49, 1-204.24a through 1-204.24e, 47-317.06, 1-204.61 through 1-204.65, 1-204.71 through 1-204.75, 1-204.81, 1-204.85, 1-204.86 and 1-204.90, 2001 Ed. of the District of Columbia Code shall be enacted as part of Title 47 upon the adoption by Congress of legislation so enacting these sections.”

Definitions applicable: The definitions in § 1-201.03 apply to this section.


§ 1–204.56a. Performance and accountability plan.

(a) Submission of annual plan. — Concurrent with the submission of the District of Columbia budget to Congress each year (beginning with 2001), the Mayor shall develop and submit to the Committee on Government Reform and Oversight of the House of Representatives, the Committee on Governmental Affairs of the Senate, the Committees on Appropriations of the House of Representatives and the Senate, and the Comptroller General a performance accountability plan for all departments, agencies, and programs of the government of the District of Columbia for the subsequent fiscal year.

(b) Contents of plan. — The performance accountability plan for a fiscal year shall contain the following:

(1) A statement of measurable, objective performance goals established for all significant activities of the government of the District of Columbia during the fiscal year (including activities funded in whole or in part by the District but performed in whole or in part by some other public or private entity);

(2) A description of the measures of performance to be used in determining whether the government has met the goals established under paragraph (1) of this subsection with respect to an activity for a fiscal year. Such measures shall analyze the quantity and quality of the activities involved, and shall include measures of program outcomes and results; and

(3) The title of the District of Columbia management employee most directly responsible for the achievement of each goal and the title of such employee’s immediate supervisor or superior.

(c) Description of activities subject to court order. — In addition to the material included in the performance accountability plan for a fiscal year under subsection (b) of this section, the plan shall include a description of the activities of the government of the District of Columbia that are subject to a court order during the fiscal year and the requirements placed on such activities by the court order.


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 456(a); as added Oct. 19, 1994, 108 Stat. 3488, Pub. L. 103-373, § 3(a)(2); Nov. 19, 1997, 111 Stat. 2174, Pub. L. 105-100, § 130; Nov. 29, 1999, 113 Stat. 1531, Pub. L. 106-113, § 169(1); Nov. 6, 2000, 114 Stat. 1940, Pub. L. 106-449, § 1(1).)

Prior Codifications

1981 Ed., § 47-231.

Section References

This section is referenced in § 1-204.56b and § 38-121.02.

Effect of Amendments

Public Law 106-113 in subsec. (a), struck “District of Columbia Financial Responsibility and Management Assistance Authority” and inserted “Mayor”.

Pub. L. 106-449, in subsec. (a), substituted “Concurrent with the submission of the District of Columbia budget to Congress each year (beginning with 2001)” for “Not later than March 1 of each year (beginning with 1998)”; and, in subsec. (b)(1), deleted “that describe an acceptable level of performance by the government and a superior level of performance by the government” following “private entity)”.


§ 1–204.56b. Performance accountability report.

(a) Submission of report. — Not later than March 1 of each year (beginning with 2001), the Mayor shall develop and submit to the Committee on Government Reform and Oversight of the House of Representatives, the Committee on Governmental Affairs of the Senate, the Committees on Appropriations of the House of Representatives and the Senate, and the Comptroller General a performance accountability report on activities of the government of the District of Columbia during the fiscal year ending on the previous September 30.

(b) Contents of report. — The performance accountability report for a fiscal year shall contain the following:

(1) For each goal of the performance accountability plan submitted under § 1-204.56a for the year, a statement of the actual level of performance achieved compared to the stated goal;

(2) The title of the District of Columbia management employee most directly responsible for the achievement of each goal and the title of such employee’s immediate supervisor or superior; and

(3) A statement of the status of any court orders applicable to the government of the District of Columbia during the year and the steps taken by the government to comply with such orders.

(c) Evaluation of report. — The Comptroller General, in consultation with the Director of the Office of Management and Budget, shall review and evaluate each performance accountability report submitted under this subsection and not later than April 15 of each year shall submit comments on such report to the Committee on Government Reform and Oversight of the House of Representatives, the Committee on Governmental Affairs of the Senate, and the Committees on Appropriations of the House of Representatives and the Senate.


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 456(b); as added Oct. 19, 1994, 108 Stat. 3488, Pub. L. 103-373, § 3(a)(2); Nov. 19, 1997, 111 Stat. 2174, Pub. L. 105-100, § 130; Nov. 29, 1999, 113 Stat. 1531, Pub. L. 106-113, § 169(2); Nov. 6, 2000, 114 Stat. 1940, Pub. L. 106-449, § 1(2).)

Prior Codifications

1981 Ed., § 47-232.

Effect of Amendments

Public Law 106-113 in subsec. (a), struck “Authority” and inserted “Mayor”.

Pub. L. 106-449, in subsec. (a), substituted “2001” for “1999”: and, in subsec. (b)(1), deleted “for an acceptable level of performance and the goal for a superior level of performance” following “stated goal”.

Editor’s Note Public Law 106-449 purported to delete the following language from subsection(b)(A) of this section: “for an acceptable level of performance by the government and a superior level of performance by the government”. In order to carry out the perceived intent of Congress, following language was deleted from the same subsection: “for an acceptable level of performance and the goal for a superior level of performance.”


§ 1–204.56c. Financial plan and report.

(a) Development and submission. — Not later than March 1 of each year (beginning with 1997), the Chief Financial Officer shall develop and submit to the Committee on Government Reform and Oversight of the House of Representatives, the Committee on Governmental Affairs of the Senate, the Committees on Appropriations of the House of Representatives and the Senate, and the Comptroller General a 5-year financial plan for the government of the District of Columbia that contains a description of the steps the government will take to eliminate any differences between expenditures from, and revenues attributable to, each fund of the District of Columbia during the first 5 fiscal years beginning after the submission of the plan.

(b) Report on compliance. —

(1) Submission of report. — Not later than March 1 of every year (beginning with 1999), the Chief Financial Officer shall submit a report to the Committee on Government Reform and Oversight of the House of Representatives, the Committee on Governmental Affairs of the Senate, the Committees on Appropriations of the House of Representatives and the Senate, the Comptroller General, and the Director of the Congressional Budget Office on the extent to which the government of the District of Columbia was in compliance during the preceding fiscal year with the applicable requirements of the financial accountability plan submitted for such fiscal year under this section.

(2) Evaluation of report. — The Comptroller General, in consultation with the Director of the Congressional Budget Office, shall review and evaluate the financial accountability compliance report submitted under paragraph (1) of this subsection and not later than April 15 of each year shall submit comments on such report to the Committee on Government Reform and Oversight of the House of Representatives, the Committee on Governmental Affairs of the Senate, and the Committees on Appropriations of the House of Representatives and the Senate.


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 456(c); as added Oct. 19, 1994, 108 Stat. 3488, Pub. L. 103-373, § 3(a)(2); Nov. 19, 1997, 111 Stat. 2174, Pub. L. 105-100, § 130.)

Prior Codifications

1981 Ed., § 47-233.


§ 1–204.56d. Quarterly financial reports.

(a) Submission of quarterly financial reports. — Not later than fifteen days after the end of every calendar quarter (beginning with a report for the quarter beginning October 1, 1997), the Chief Financial Officer shall submit to the Committee on Government Reform and Oversight of the House of Representatives, the Committee on Governmental Affairs of the Senate, and the Subcommittees on the District of Columbia of the Committees on Appropriations of the House of Representatives and the Senate, a report on the financial and budgetary status of the government of the District of Columbia for the previous quarter.

(b) Contents of report. — Each quarterly financial report submitted under subsection (a) of this section shall include the following information:

(1) A comparison of actual to forecasted cash receipts and disbursements for each month of the quarter, as presented in the District’s fiscal year consolidated cash forecast which shall be supported and accompanied by cash forecasts for the general fund and each of the District government’s other funds other than the capital projects fund and trust and agency funds;

(2) A projection of the remaining months cash forecast for that fiscal year;

(3) Explanations of (i) the differences between actual and forecasted cash amounts for each of the months in the quarter, and (ii) any changes in the remaining months forecast as compared to the original forecast for such months of that fiscal year;

(4) The effect of such changes, actual and projected, on the total cash balance of the remaining months and for the fiscal year;

(5) Explanations of the impact on meeting the budget, how the results may be reflected in a supplemental budget request, or how other policy decisions may be necessary which may require the agencies to reduce expenditures in other areas;

(6) An aging of the outstanding receivables and payables, with an explanation of how they are reflected in the forecast of cash receipts and disbursements;

(7) For each department or agency, the actual number of full-time equivalent positions, the actual number of full-time employees, the actual number of part-time employees, and the actual number of temporary employees, together with the source of funding for each such category of positions and employees; and

(8) A statement of the balance of each account held by the District of Columbia Financial Responsibility and Management Assistance Authority as of the end of the quarter, together with a description of the activities within each such account during the quarter based on information supplied by the Authority.


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 456(d); as added Oct. 19, 1994, 108 Stat. 3488, Pub. L. 103-373, § 3(a)(2); Nov. 19, 1997, 111 Stat. 2174, Pub. L. 105-100, § 130; Oct. 21, 1998, 112 Stat. 2681, Pub. L. 105-277, § 165.)

Prior Codifications

1981 Ed., § 47-234.


§ 1–204.56e. Submission of Reports to District of Columbia Financial Responsibility and Assistance Authority.

In the case of any report submitted by the Mayor under this subpart for a fiscal year (or any quarter of a fiscal year) which is a control year under the District of Columbia Financial Responsibility and Management Assistance Act of 1995, the Mayor shall submit the report to the District of Columbia Financial Responsibility and Management Assistance Authority established under § 47-391.01(a) in addition to any other individual to whom the Mayor is required to submit the report under this subpart.


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 456(e); as added Apr. 17, 1995, 109 Stat. 140, Pub. L. 104-8, § 224(b)(2).)

Prior Codifications

1981 Ed., § 47-235.

References in Text

The District of Columbia Financial Responsibility and Management Assistance Act of 1995, referred to in this section, is Pub. Law 104-8, 109 Stat. 97, codified primarily as subchapters I-A and VII of Chapter 3 of this title.