Code of the District of Columbia

§ 38–2831. Budget submission requirements.

(a) The Chancellor of the District of Columbia Public Schools (“Chancellor”) shall prepare and execute a performance-based budget on an annual basis. The budget prepared by the Chancellor shall have its operations organized by major programs, which in turn will be composed of activities and services. The budget submitted by the Chancellor shall allocate all monies by revenue source for programs, activity, and service levels, and by revenue source for comptroller source group by program and activity. The District of Columbia Public Schools (“DCPS”) submission shall include the number of full-time equivalents with job titles by program and revenue source.

(b) The DCPS submission shall also include a delineation of:

(1) All funds budgeted for each school, including a summary statement or table of the local-funds budget for each school, by revenue source for activities and service levels, and by revenue source for comptroller source group by activities and service levels;

(2) The programs and services, along with a narrative description of each program and service, to be supported by the allowable maximum 5% allocation for central administration functions as prescribed in § 38-2907.01;

(3) All funds not allocated directly to a school or to central administration functions, by revenue source for activities and service levels, and by revenue source for comptroller source group by activities and service levels, including a presentation of:

(A) Any funds that will support costs associated with programs and services provided at the school level or directly to students; and

(B) Any funding associated with at-risk students and with the at-risk high school over-age supplement that has been retained by the Chancellor;

(4) The methodology used to determine each school's local funding;

(5) For each school's individual budget, a separate budget line item for funding allocated to the following, as coded in the District's current official financial system of record:

(A) At-risk students;

(B) The at-risk high school over-age supplement;

(C) Elementary ELL; and

(D) Secondary ELL; and

(6) The projected enrollment, by school, for the following:

(A) At-risk students;

(B) The number of students counted for the at-risk high school over-age supplement;

(C) Elementary ELL; and

(D) Secondary ELL.

(h) For the purposes of this section, the following terms shall have the same meaning as provided in § 28-2901:

(1) "At-risk";

(2) "At-risk high school over-age supplement";

(3) "Elementary ELL";

(4) "Secondary ELL".

(c) No later than 21 days before the Mayor’s submission of the District’s budget and financial plan to the Council, the Chancellor shall, annually, make available on the DCPS website and post at each school a detailed estimate, in accordance with this section, of the amount of money required to operate the public schools for the ensuing year, including preliminary school-by-school budgets.

(d) The Mayor’s annual submission of the District’s budget and financial plan to the Council shall include as an attachment an accurate and verifiable report on the positions and employees of the District of Columbia Public Schools to include:

(1) A compilation of DCPS Schedule A positions for the ensuing fiscal year on a full-time equivalent basis, including a compilation of all positions by organization Level 4, job title, pay plan and grade, program and activity, revenue fund, and annual salary; and

(2) A compilation of all DCPS employees as of the preceding March 1, on a full-time equivalent basis, including a compilation of all positions by organization Level 4, job title, pay plan, grade, and step, program and activity, revenue fund, and annual salary.

(e) No later than October 30 of each year, the Mayor shall submit to the Council a revised appropriated funds operating budget for DCPS for the fiscal year beginning on the preceding October 1 that sets forth the total amount of the approved appropriation and that realigns budgeted data with anticipated actual expenditures with the specification set forth in of subsections (a) and (b) of this section.

(f) Beginning in fiscal year 2011, the Mayor shall submit to the Council quarterly financial reports for DCPS setting forth by organization Level 4 approved budget, revised budget, actual expenditures and funds obligated to date, and projected expenditures for the full fiscal year.

(g) By December 1, 2023, and annually thereafter, the Mayor shall transmit a report of the previous school year's actual expenditures, for each school, to the Office of the State Superintendent of Education. The report shall conform to the common financial reporting standards established by the Department of Education pursuant to § 38-191(b)(10).