H. R. 2902—2
(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) that describe an acceptable level
of performance by the government and a superior level
of performance by the government.
‘‘(B) A description of the measures of performance to
be used in determining whether the government has met
the goals established under subparagraph (A) 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.
‘‘(C) 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.
‘‘(3) DESCRIPTION
OF
ACTIVITIES
SUBJECT
TO
COURT
ORDER.—In addition to the material included in the perform-
ance accountability plan for a fiscal year under paragraph
(2), 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.
‘‘(b) PERFORMANCE ACCOUNTABILITY REPORT.—
‘‘(1) SUBMISSION OF REPORT.—Not later than March 1 of
each year (beginning with 1997), the Mayor shall develop and
submit to the Committee on the District of Columbia 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 Comptrol-
ler 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.
‘‘(2) CONTENTS OF REPORT.—The performance accountability
report for a fiscal year shall contain the following:
‘‘(A) For each goal of the performance accountability
plan submitted under subsection (a) for the year, a state-
ment of the actual level of performance achieved compared
to the stated goal for an acceptable level of performance
and the goal for a superior level of performance.
‘‘(B) 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) 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.
‘‘(3) 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 the District of Columbia
of the House of Representatives, the Committee on Govern-
mental Affairs of the Senate, and the Committees on Appropria-
tions of the House of Representatives and the Senate.
‘‘(c) FINANCIAL ACCOUNTABILITY PLAN AND REPORT.—
H. R. 2902—3
‘‘(1) DEVELOPMENT AND SUBMISSION.—Not later than March
1 of each year (beginning with 1995), the Mayor shall develop
and submit to the Committee on the District of Columbia
of the House of Representatives, the Committee on Govern-
mental 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.
‘‘(2) REPORT ON COMPLIANCE.—
‘‘(A) SUBMISSION OF REPORT.—Not later than March
1 of every year (beginning with 1997), the Mayor shall
submit a report to the Committee on the District of Colum-
bia 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 require-
ments of the financial accountability plan submitted for
such fiscal year under this subsection.
‘‘(B) EVALUATION OF REPORT.—The Comptroller Gen-
eral, in consultation with the Director of the Congressional
Budget Office, shall review and evaluate the financial
accountability compliance report submitted under subpara-
graph (A) and not later than April 15 of each year shall
submit comments on such report to the Committee on
the District of Columbia 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.
‘‘(d) QUARTERLY FINANCIAL REPORTS.—
‘‘(1) 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, 1994), the Mayor shall submit to the Committee on the
District of Columbia 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.
‘‘(2) CONTENTS OF REPORT.—Each quarterly financial report
submitted under paragraph (1) shall include the following
information:
‘‘(A) A comparison of actual to forecasted cash receipts
and disbursements for each month of the quarter, as pre-
sented in the District’s fiscal year consolidated cash forecast
which shall be supported and accompanied by cash fore-
casts for the general fund and each of the District govern-
ment’s other funds other than the capital projects fund
and trust and agency funds.
H. R. 2902—4
‘‘(B) A projection of the remaining months cash forecast
for that fiscal year.
‘‘(C) 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.
‘‘(D) The effect of such changes, actual and projected,
on the total cash balance of the remaining months and
for the fiscal year.
‘‘(E) 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.
‘‘(F) An aging of the outstanding receivables and
payables, with an explanation of how they are reflected
in the forecast of cash receipts and disbursements.
‘‘(G) 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 posi-
tions and employees.’’.
(b) CLERICAL AMENDMENTS.—The table of contents of the Dis-
trict of Columbia Self-Government and Governmental Reorganiza-
tion Act is amended—
(1) in the item relating to subpart 2 of part D of title
IV, by striking ‘‘Audit’’ and inserting ‘‘Audits and Accountability
Requirements’’; and
(2) by inserting after the item relating to section 455 the
following new item:
‘‘Sec. 456. Performance and financial accountability.’’.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.