HR 4850 RFS 
services for which they receive awards, including those re-
ceived under a settlement agreement or as part of an ad-
ministrative proceeding, under the IDEA from the District 
of Columbia. As part of the certification, the Chief Finan-
cial Officer of the District of Columbia shall require all 
attorneys in IDEA cases to disclose any financial, cor-
porate, legal, memberships on boards of directors, or other 
relationships with any special education diagnostic serv-
ices, schools, or other special education service providers 
to which the attorneys have referred any clients as part 
of this certification. The Chief Financial Officer shall pre-
pare and submit quarterly reports to the Committees on 
Appropriations of the House of Representatives and Sen-
ate on the certification of and the amount paid by the gov-
ernment of the District of Columbia, including the District 
of Columbia Public Schools, to attorneys in cases brought 
under IDEA. The Inspector General of the District of Co-
lumbia may conduct investigations to determine the accu-
racy of the certifications. 
SEC. 129. The amount appropriated by this Act may 
be increased by no more than $15,000,000 from funds 
identified in the comprehensive annual financial report as 
the District’s fiscal year 2004 unexpended general fund 
surplus. The District may obligate and expend these 
amounts only in accordance with the following conditions:
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(1) The Chief Financial Officer of the District 
of Columbia shall certify that the use of any such 
amounts is not anticipated to have a negative impact 
on the District’s long-term financial, fiscal, and eco-
nomic vitality. 
(2) The District of Columbia may only use 
these funds for the following expenditures: 
(A) Unanticipated one-time expenditures. 
(B) Expenditures to avoid deficit spending. 
(C) Debt Reduction. 
(D) Unanticipated program needs. 
(E) Expenditures to avoid revenue short-
falls. 
(3) The amounts shall be obligated and ex-
pended in accordance with laws enacted by the 
Council in support of each such obligation or ex-
penditure. 
(4) The amounts may not be used to fund the 
agencies of the District of Columbia government 
under court ordered receivership. 
(5) The amounts may be obligated and ex-
pended only if approved by the Committees on Ap-
propriations of the House of Representatives and 
Senate in advance of any obligation or expenditure.
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SEC. 130. (a) Section 450A(a) of the District of Co-
lumbia Home Rule Act (D.C. Official Code, sec. 1–
204.50a(a)) is amended as follows: 
(1) Paragraph (1) is amended to read as fol-
lows: 
‘‘(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 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 re-
quired for deposit in a fiscal year in which the Dis-
trict is replenishing the emergency reserve fund pur-
suant to subsection (a)(7).’’. 
(2) Paragraph (2) is amended to read as fol-
lows: 
‘‘(2) OPERATING EXPENSES.—For the purpose 
of this subsection, operating expenditures is defined 
as the amount reported in the District of Columbia’s 
Comprehensive Annual Financial Repsort for the fis-
cal year immediately preceding the current fiscal 
year as the actual operating expenditure from local
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funds, less such amounts that are attributed to debt 
service payments for which a separate reserve fund 
is already established under this Act.’’. 
(3) Paragraph (7) is amended to read as fol-
lows: 
‘‘(7) REPLENISHMENT.—The District of Co-
lumbia 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 fis-
cal 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 current fiscal year and 100 percent of the 
amount allocated or the amount necessary to restore 
the emergency reserve fund to the 2 percent re-
quired balance, whichever is less, is replenished by 
the end of the second fiscal year following each such 
allocation.’’. 
(b) Section 450A(b) of such Act (sec. 1–204.50a(b), 
D.C. Official Code) is amended as follows: 
(1) Paragraph (1) is amended to read as fol-
lows:
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‘‘(1) IN GENERAL.—There is established a con-
tingency 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 each fiscal year 
of such amount as may be required to maintain a 
balance in the fund of at least 4 percent of the oper-
ating 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 
subsection (b)(6).’’. 
(2) Paragraph (2) is amended to read as fol-
lows: 
‘‘(2) OPERATING EXPENSES.—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 fis-
cal 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 Act.’’. 
(3) Paragraph (6) is amended to read as fol-
lows:
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‘‘(6) REPLENISHMENT.—The District of Co-
lumbia 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 fis-
cal year or the amount necessary to restore the con-
tingency reserve fund to the 4 percent required bal-
ance, whichever is less, is replenished by the end of 
the current fiscal year and 100 percent of the 
amount allocated or the amount necessary to restore 
the contingency reserve fund to the 4 percent re-
quired balance, whichever is less, is replenished by 
the end of the second fiscal year following each such 
allocation.’’. 
SEC. 131. For fiscal year 2005, the Chief Financial 
Officer shall re-calculate the emergency and contingency 
cash reserve funds amount established by section 450A of 
the District of Columbia Home Rule Act (D.C. Official 
Code, sec. 1–204.50a), as amended by this Act, and is au-
thorized to transfer funds between the emergency and con-
tingency cash reserve funds to reach the required percent-
ages, and may transfer funds from the emergency and 
contingency cash reserve funds to the general fund of the 
District of Columbia to the extent that such funds are not