District of Columbia Budget Accountability Act of 2014

To amend the District of Columbia Home Rule Act to permit the Government of the District of Columbia to determine the fiscal year period, to make local funds of the District of Columbia for a fiscal year available for use by the District upon enactment of the local budget act for the year subject to a period of Congressional review, and for other purposes. 1. Short title This Act may be cited as the District of Columbia Budget Accountability Act of 2014 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. . 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: 446. Enactment of local budget by District of Columbia (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 . (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 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 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 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 446 446(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 446 446(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 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 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. . 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 incorporated in such Act 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 act of the Council (or Act of Congress, in the case of a year which is a control year) (2) by striking Acts of Congress acts of the Council (or Acts of Congress, in the case of a year which is a control year) 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 (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). . 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. . 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 section 446(c) (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 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 the amount of local funds under the budget of the District of Columbia (2) in paragraph (5), by striking the Mayor notifies 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 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 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) (C) in paragraph (2), by striking in such Proposed Budget and Financial Plan 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 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 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.