District of Columbia Budget Accountability Act of 2014

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``District of Columbia Budget 
Accountability Act of 2014''.

SEC. 2. FISCAL YEAR FOR DISTRICT OF COLUMBIA.

    Section 441(b) of the District of Columbia Home Rule Act (sec. 1-
204.41, D.C. Official Code) is amended to read as follows:
    ``(b) Authorization To Establish Fiscal Year by Act of Council.--
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.''.

SEC. 3. ENACTMENT OF DISTRICT OF COLUMBIA LOCAL BUDGET.

    (a) In General.--Section 446 of the District of Columbia Home Rule 
Act (sec. 1-204.46, D.C. Official Code) is amended to read as follows:

          ``enactment of local budget by district of columbia

    ``Sec. 446.  (a) Adoption of Budgets and Supplements.--The Council, 
within 70 calendar days after receipt of the budget proposal from the 
Mayor, and after public hearing, shall by Act adopt the annual budget 
for the District of Columbia government. Any supplements thereto shall 
also be adopted by Act of the Council after public hearing.
    ``(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 
thereto, to the President until the completion of the budget procedures 
contained in this Act and the District of Columbia Financial 
Responsibility and Management Assistance Act of 1995.
    ``(c) Prohibiting Obligations and Expenditures Not Authorized Under 
Budget.--Except as provided in section 445A(b), section 446B, section 
467(d), section 471(c), section 472(d)(2), section 475(e)(2), section 
483(d), and subsections (f), (g), (h)(3), and (i)(3) of section 490, 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 section 
        602(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 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 section 305(4) of the District of Columbia 
Financial Responsibility and Management Assistance Act of 1995.''.
    (b) Conforming Amendments.--(1) Sections 467(d), 471(c), 472(d)(2), 
475(e)(2), and 483(d), and subsections (f), (g)(3), (h)(3), and (i)(3) 
of section 490 of such Act are each amended by striking ``The fourth 
sentence of section 446'' and inserting ``Section 446(c)''.
    (2) The third sentence of section 412(a) of such Act (sec. 1-
204.12(a), D.C. Official Code) is amended by inserting ``for a fiscal 
year which is a control year described in such section'' after 
``section 446 applies''.
    (3) Section 202(c)(2) of the District of Columbia Financial 
Responsibility and Management Assistance Act of 1995 (sec. 47-
392.02(c)(2), D.C. Official Code) is amended by striking ``the first 
sentence of section 446'' and inserting ``section 446(a)''.
    (4) Section 202(c)(4)(A)(ii) of the District of Columbia Financial 
Responsibility and Management Assistance Act of 1995 (sec. 47-
392.02(c)(4)(A)(ii), D.C. Official Code) is amended by striking ``446'' 
and inserting ``446(b)''.
    (5) Section 202(c)(5)(C)(ii) of the District of Columbia Financial 
Responsibility and Management Assistance Act of 1995 (sec. 47-
392.02(c)(5)(C)(ii), D.C. Official Code) is amended by striking ``446'' 
and inserting ``446(b)''.
    (6) Section 202(d)(3)(A) of the District of Columbia Financial 
Responsibility and Management Assistance Act of 1995 (sec. 47-
392.02(d)(3)(A), D.C. Official Code) is amended by striking ``the first 
sentence of section 446'' and inserting ``section 446(a)''.
    (7) Section 11206 of the National Capital Revitalization and Self-
Government Improvement Act of 1997 (sec. 24-106, D.C. Official Code) is 
amended by striking ``the fourth sentence of section 446'' and 
inserting ``section 446(c)''.
    (c) Clerical Amendment.--The item relating to section 446 in the 
table of contents of such Act is amended to read as follows:

``Sec. 446. Enactment of local budget by District of Columbia.''.

SEC. 4. ACTION BY COUNCIL OF DISTRICT OF COLUMBIA ON LINE-ITEM VETOES 
              BY MAYOR OF PROVISIONS OF BUDGET ACTS.

    Section 404(f) of the District of Columbia Home Rule Act (sec. 1-
204.04(f), D.C. Official Code) is amended by striking ``transmitted by 
the Chairman to the President of the United States'' both places it 
appears and inserting the following: ``incorporated in such Act''.

SEC. 5. PERMITTING EMPLOYEES TO BE HIRED IF POSITION AUTHORIZED BY ACT 
              OF THE COUNCIL.

    Section 447 of the District of Columbia Home Rule Act (sec. 1-
204.47, D.C. Official Code) is amended--
            (1) by striking ``Act of Congress'' each place it appears 
        and inserting ``act of the Council (or Act of Congress, in the 
        case of a year which is a control year)''; and
            (2) by striking ``Acts of Congress'' and inserting ``acts 
        of the Council (or Acts of Congress, in the case of a year 
        which is a control year)''.

SEC. 6. OTHER CONFORMING AMENDMENTS TO HOME RULE ACT RELATING TO 
              CHANGES IN FEDERAL ROLE IN BUDGET PROCESS.

    Section 603 of the District of Columbia Home Rule Act (sec. 1-
206.03, D.C. Official Code) is amended--
            (1) in subsection (a), by inserting before the period at 
        the end the following: ``for a fiscal year which is a control 
        year''; and
            (2) by striking subsection (d) and inserting the following:
    ``(d) Except as provided in subsection (f), the Council shall not 
transmit an Act under section 446(a) which is not balanced according to 
the provisions of subsection (c).''.

SEC. 7. CONGRESSIONAL REVIEW.

    Section 602(c) of the District of Columbia Home Rule Act (sec. 1-
206.02, D.C. Official Code) is amended--
            (1) by redesignating paragraph (3) as paragraph (4); and
            (2) by inserting after paragraph (2) the following:
    ``(3) In the case of any Act transmitted under the first sentence 
of paragraph (1) to which section 446 applies and for which the fiscal 
year involved is not a control year, such Act shall take effect upon 
the expiration of the 30-calendar-day period beginning on the day such 
Act is transmitted, or upon the date prescribed by such Act, whichever 
is later, except as follows:
            ``(A) If such 30-day period expires and if either chamber 
        has not been in session for at least 5 calendar days during 
        such period, the effective date period applicable under this 
        paragraph shall be extended for 5 additional days.
            ``(B) If during the period described in subparagraph (A), a 
        joint resolution disapproving such Act has passed both Houses 
        of Congress and has been transmitted to the President, such 
        resolution, upon becoming law, subsequent to the expiration of 
        such period, shall be deemed to have repealed such Act, as of 
        the date such resolution becomes law. The provisions of section 
        604 shall apply with respect to any joint resolution 
        disapproving any Act pursuant to this subparagraph.''.

SEC. 8. CONFORMING AMENDMENTS RELATING TO FEDERALLY AUTHORIZED 
              ADJUSTMENTS TO LOCAL APPROPRIATIONS.

    (a) Acceptance of Grants Not Included in Adopted Budget.--
            (1) Authority to accept amounts.--Section 446B(a) of the 
        District of Columbia Home Rule Act (sec. 1-204.46B(a), D.C. 
        Official Code) is amended--
                    (A) by striking ``the fourth sentence of section 
                446'' and inserting ``section 446(c)''; and
                    (B) by striking ``approved by Act of Congress''.
            (2) Reports to congress.--Section 446B(e) of such Act (sec. 
        1-204.46B(e), D.C. Official Code) is amended by striking 
        ``submitted to the Council and to the'' and inserting 
        ``submitted to the Council, the Committee on Oversight and 
        Government Reform of the House of Representatives, the 
        Committee on Homeland Security and Governmental Affairs of the 
        Senate, and the''.
    (b) Authority To Increase Spending in Case of General Fund 
Surplus.--Section 816 of the Financial Services and General Government 
Appropriations Act, 2009 (sec. 47-369.01, D.C. Official Code), is 
amended--
            (1) by striking ``the amount appropriated to the District 
        of Columbia'' and inserting the following: ``the amount of 
        local funds under the budget of the District of Columbia''; and
            (2) in paragraph (5), by striking ``the Mayor notifies'' 
        and inserting the following: ``the Mayor notifies the Committee 
        on Oversight and Government Reform of the House of 
        Representatives, the Committee on Homeland Security and 
        Governmental Affairs of the Senate, and''.
    (c) Authority To Increase Spending in Case of Increased Revenue 
Collections.--
            (1) Authority to increase spending.--Section 817(a) of such 
        Act (sec. 47-369.02(a), D.C. Official Code) is amended--
                    (A) in the matter preceding paragraph (1), by 
                striking ``the amount appropriated as District of 
                Columbia funds'' and inserting the following: ``the 
                amount of local funds under the budget for the District 
                of Columbia'';
                    (B) in paragraph (1), by striking ``in the annual 
                Proposed Budget and Financial Plan submitted to 
                Congress by the District of Columbia'' and inserting 
                the following: ``in such budget (or, in the case of a 
                fiscal year which is a control year, as defined in 
                section 305(4) of the District of Columbia Financial 
                Responsibility and Management Assistance Act of 1995, 
                in the annual Proposed Budget and Financial Plan 
                submitted to Congress by the District of Columbia)''; 
                and
                    (C) in paragraph (2), by striking ``in such 
                Proposed Budget and Financial Plan'' and inserting ``in 
                such budget (or such Proposed Budget and Financial 
                Plan)''.
            (2) Reports to congress.--Section 817(b)(4) of such Act 
        (sec. 47-369.02(b)(4), D.C. Official Code) is amended by 
        striking ``the Mayor has notified'' and inserting the 
        following: ``the Mayor has notified the Committee on Oversight 
        and Government Reform of the House of Representatives, the 
        Committee on Homeland Security and Governmental Affairs of the 
        Senate, and''.

SEC. 9. EFFECTIVE DATE.

    The amendments made by this Act shall apply with respect to fiscal 
year 2015 (as described in section 441(a) of the District of Columbia 
Home Rule Act, as amended by section 2) and each succeeding fiscal 
year.

Summary: District of Columbia Budget Accountability Act of 2014 - Amends the District of Columbia Home Rule Act to: (1) repeal the current fiscal years for the Armory Board and the District of Columbia Public Schools, and (2) authorize a change of D. C. fiscal year by an act of the D. C. Council. Repeals the requirement that the D. C. Council submit to the President for transmission to Congress the annual budget for the D. C. Government, except during a control year as defined by the District of Columbia Financial Responsibility and Management Assistance Act of 1995. Repeals the requirement that the D. C. Council Chairman transmit to the President any item or provision of an adopted budget which the Council has reenacted after a line-item veto by the Mayor. Repeals the requirement that hiring, assignment, and transfer by the Mayor of full-time or part-time employees be authorized by Act of Congress, except in a control year. Requires hiring, assignment, and transfer of employees to be authorized by Acts of the D. C. Council. Revises requirements for the effective dates of acts of the D. C. Council which take effect immediately because of emergency circumstances or which propose amendments to the District Charter. Revises the D. C. Council authority to increase spending in the case of a General Fund surplus or of increased revenue collections to replace congressional appropriations as the source of funds for such increases with local funds under the D. C. budget.