Source: https://development.code.dccouncil.us/dc/council/code/titles/47/chapters/3/subchapters/III-B/
Timestamp: 2019-04-21 08:34:01+00:00

Document:
D.C. Law Library - Subchapter III-B. Anti-Deficiency.
Subchapter III-A. Financial Institutions Deposits and Investments.
§ 47–355.04. Reporting requirements of agency heads and chief financial officers.
§ 47–355.05. Reporting requirements of the Chief Financial Officer and Agency Fiscal Officers.
§ 47–355.07. Board of Review for Anti-Deficiency Violations.
(1) “Agency” means an agency, office, department, board, commission, or independent agency or instrumentality of the District Government.
(2) “Apportionment” means the division of an agency’s appropriated budget authority by periods within a fiscal year.
(2A) “Emergencies involving the safety of human life or the protection of property” does not include ongoing, regular functions of government the suspension of which would not imminently threaten the safety of human life or the protection of property.
(3) “Employee” means an individual who performs a function of the District Government and who receives compensation for the performance of that function.
(4) “Manager” means an individual chosen or appointed to manage, direct, or administer some affairs of the agency, including the expenditure of funds.
(5) “Program” means the highest level, for budgeting and expenditure control, within the agency that the District of Columbia Government uses for a specific purpose for appropriated budget authority. A program may consist of multiple activities, which combined achieve the stated purpose and goals.
D.C. Law 15-105, in the introductory paragraph, validated a previously made technical correction.
The 2012 amendment by D.C. Law 19-168 added (2A).
For temporary (90 day) amendment of section, see § 1102(a) of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).
For temporary (90 day) amendment of section, see § 1102(a) of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).
Allocation of Spending (FY 2011), see Mayor’s Order 2010-160, October 8, 2010 ( 57 DCR 9559).
Rescission of Quarterly Apportionment Provisions and Non-Personal Services Restrictions for Subordinate Executive Branch Agencies Imposed Under Mayor’s Order 2010-160, see Mayor’s Order 2011-35, January 19, 2011 ( 58 DCR 869).
NPS Restrictions for Subordinate Executive Branch Agencies, see Mayor’s Order 2011-102, May 18, 2011 ( 58 DCR 4678).
Allocation of Spending (FY 2012), see Mayor’s Order 2011-188, December 1, 2011 ( 58 DCR 10385).
A manager shall develop year-end spending projections, by source of funds, on a quarterly basis, which show year-to-date spending, approved budget, year-end projected spending, explanations of variances greater than 5%, and in the case of overspending, a corrective action plan. Spending projections shall be submitted to the agency head and the agency fiscal officer. Summarized agency spending projections shall be submitted to the Chief Financial Officer no more than 30 days after the end of the quarter.
D.C. Law 16-293, substituted “quarterly” for “monthly”, “fiscal” for “chief financial”, and “quarter” for “month”.
(a) By October 1 of each year, an agency head and agency fiscal officer shall jointly submit to the Chief Financial Officer a monthly spending plan and a Schedule A, each by source of funds, based on the finally enacted annual budget. If an agency’s budget is changed after final enactment, a revised spending plan and a revised Schedule A, each by source of funds, must be submitted to the Chief Financial Officer within one month of final approval of the budget.
(a-1) By October 20 of each year, an agency head and agency fiscal officer shall jointly submit to the Chief Financial Officer a monthly spending plan for each capital project based on the finally enacted annual budget. If a project's budget is changed after final enactment of the annual budget, the agency head and agency fiscal officer shall submit a revised project spending plan to the Chief Financial Officer within one month of final approval of the changes to the project's budget.
(b) Any revision to an agency’s approved operating budget or approved budget for a capital project during a fiscal year shall be reflected in a revised spending plan submitted to the Chief Financial Officer within one month of the approval of the revised budget.
D.C. Law 16-293, in subsec. (a), substituted “agency fiscal officer” for “agency chief financial officer” and “one month” for “15 days”; and in subsec. (b), substituted “one month” for “10 days”.
For temporary (90 days) amendment of this section, see § 8022(b) of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).
For temporary (90 days) amendment of this section, see § 8022(b) of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
(a) The Chief Financial Officer shall submit reports to the Council and the Mayor on a quarterly basis indicating each agency's actual operating expenditures, obligations, and commitments, each by source of funds, and the expenditures for each capital project, compared to their approved spending plan. This report shall be accompanied by the Chief Financial Officer's observations regarding spending patterns and identify steps being taken to assure spending remains within the approved budget.
(a-1) Each Agency Financial Officer (“AGO”) shall submit quarterly reports to the Chairperson of the Council committee that has purview over the AGO’s agency. Each report shall include the agency’s actual expenditures, obligations, and commitments, organized by source of funds, and compared to their approved spending plan. The report shall be accompanied by the AGO’s analysis of spending patterns and of the steps taken to assure that spending remains within the approved budget.
(b) The Chief Financial Officer shall be required to develop the quarterly apportionment of funds, by source of funds, for each agency based on the spending plans submitted by agency heads and agency fiscal officers. The apportionment shall be binding on agencies unless otherwise modified by the Chief Financial Officer.
(c) The Chief Financial Officer shall determine when each agency will transition to the quarterly apportionment of funds, so long as all agencies transition to quarterly apportionment within 3 years of [April 4, 2003].
(d) Nothing in this section is intended to interfere with the exclusive authority and discretion of the District of Columbia Retirement Board to manage and control retirement funds pursuant to [Chapter 7 of Title 1].
(C) Other budget modifications that involve a change in the purpose of the use of the funds that are not included in the annual budget and are more than $50,000 and less than $500,000.
(B) For capital projects, the summary shall also describe any consequences of the shift, such as personnel shifts or equipment transfers.
This section is referenced in § 1-301.01.
D.C. Law 16-293, substituted “agency fiscal officer” for “agency chief financial officer”.
D.C. Law 18-223, in the section heading, substituted “Chief Financial Officer and Agency Fiscal Officers” for “Chief Financial Officer”; and added subsec. (a-1).
D.C. Law 18-370 added subsec. (e).
For temporary (90 days) amendment of this section, see § 8022(c) of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).
For temporary (90 days) amendment of this section, see § 8022(c) of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
For temporary (90 day) amendment of section, see § 7142(b) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
For temporary (90 day) amendment of section, see § 3 of Financial Stability Measures Clarification Emergency Amendment Act of 2010 (D.C. Act 18-593, November 3, 2010, 57 DCR 10475).
For temporary (90 day) amendment of section, see § 122(a) of Fiscal Year 2011 Supplemental Budget Support Emergency Act of 2010 (D.C. Act 18-694, January 19, 2011, 58 DCR 662).
For temporary addition of (f), see § 2 of the Office of the Chief Financial Officer Audit Report Transparency Emergency Act of 2012 (D.C. Act 19-530, November 2, 2012, 59 DCR 13332).
For temporary (90 days) amendment of this section, see § 2 of the OCFO Audit Report Transparency Congressional Review Emergency Act of 2013 (D.C. Act 20-8, January 31, 2013, 60 DCR 3952, 20 DCSTAT 458).
For temporary (225 days) amendment of this section, see § 2 of the Office of the Chief Financial Officer Audit Report Transparency Temporary Act of 2013 (D.C. Law 19-228, November 16, 2012, 59 DCR 13578, 20 DCSTAT 263).
Short title: Section 7141 of D.C. Law 18-223 provided that subtitle O of title VII of the act may be cited as the “Agency Financial Reporting Act of 2010”.
Short title: Section 121 of D.C. Law 18-370 provided that subtitle C of title I of the act may be cited as “Reprogramming Policy Reform Act of 2010”.
An agency head, deputy agency head, agency fiscal officer, agency budget director, agency controller, manager, or other employee may be subject to adverse personnel action, including removal, for violating any provision in § 47-355.02.
D.C. Law 15-105, in par. (1), validated previously made technical corrections.
(a) The Board of Review for Anti-Deficiency Violations (“Review Board”) is established as an independent agency within the District of Columbia government, consistent with the meaning of the term independent agency, as provided in [§ 1-603.01(13)].
(2) Convene within 30 days of learning of an alleged violation of § 47-355.02 to determine whether a violation occurred.
(D) One representative who shall be appointed by the Inspector General.
(2) Members shall be appointed to a term of 3 years. Each member may serve beyond the end of their term until reappointed or replaced by the appropriate appointing authority.
(3) Members shall serve without compensation; provided, that a member may be reimbursed for expenses incurred in the authorized execution of official duties of the Review Board if those expenses are approved in advance by the Chief Financial Officer.
(D) A statement of the action recommended.
(d-1)(1) The Review Board shall conduct an investigation upon receipt of a report of an alleged violation.
(B) Consult with the Office of the Attorney General for the purposes of obtaining legal advice.
(3) May seek information from parties outside the District government, including government contractors, that may be relevant to the investigation.
(d-3)(1) Subject to any applicable privileges, all officers, employees, and members of boards, commissions, and councils of the District government shall cooperate in an investigation by the Review Board and shall provide documents, materials, and information to the Review Board upon request.
(2) Subject to any applicable privileges, officers, employees, and members of boards, commissions, and councils of the District government shall respond truthfully to all questions posed by the Review Board, and shall not prevent or prohibit the Review Board from initiating, carrying out, or completing an investigation within its jurisdiction.
(B) Shall provide any officer, employee, or member of a board, commission, or council of the District who is potentially subject to disciplinary action an opportunity to appear before the Review Board.
(4) The Review Board may recommend an appropriate disciplinary action with respect to any officer, employee, or member of a board, commission, or council of the District government who fails to cooperate fully with a Review Board investigation.
(e)(1) A finding by the Review Board that a violation of § 47-355.02 has occurred shall not be a prerequisite for adverse personnel action under § 47-355.06.
(2) In recommending appropriate disciplinary action under subsection (d) of this section, the Review Board may make a recommendation that no action be taken where it finds justification for the violation. Justification may include overspending as a result of court orders, entitlements, or explicit authorization in an appropriations act.
(f) The Review Board is authorized to establish subcommittees as needed. A subcommittee may include District government employees who are not members of the Review Board; provided, that each subcommittee is chaired by a member of the Review Board.
(g) The Review Board may establish its own bylaws and rules of procedure, subject to the approval of the Chief Financial Officer or his or her designee.
(h) The Office of the Chief Financial Officer shall provide administrative and staff support to the Review Board.
D.C. Law 15-105, in subsec. (a), substituted “§ 47-355.06” for “subsection (a) of this section”; and, in subsec. (c), validated a previously made technical correction.
The 2015 amendment by D.C. Law 20-271 rewrote the section.
For temporary (90 days) amendment of this section, see § 231 of the New Columbia Statehood Initiative, Omnibus Boards and Commissions, and Election Transition Reform Emergency Amendment Act of 2014 (D.C. Act 20-481, Nov. 18, 2014, 61 DCR 12133, 20 STAT 4405).
For temporary (90 days) amendment of this section, see § 231 of the New Columbia Statehood Initiative, Omnibus Boards and Commissions, and Election Transition Reform Congressional Review Emergency Amendment Act of 2015 (D.C. Act 21-7, Feb. 26, 2015, 62 DCR 2646, 21 STAT 807).
For temporary (90 days) amendment of section, see § 5 of the Fiscal Year 2016 Second Budget Support Clarification Emergency Amendment Act of 2015 (D.C. Act 21-202, Nov. 23, 2015, 62 DCR 15276).
For temporary (90 days) amendment of this section, see § 5 of the Fiscal Year 2016 Budget Support Clarification Congressional Review Emergency Amendment Act of 2016 (D.C. Act 21-307, Feb. 18, 2016, 63 DCR 2182).
For temporary (225 days) amendment of this section, see § 12 of the Fiscal Year 2016 Budget Support Clarification Temporary Amendment Act of 2015 (D.C. Law 21-76, Feb. 27, 2016, 63 DCR 264).
Establishment—Board of Review for Anti-Deficiency Violations, see Mayor’s Order 2003-156, November 7, 2003 ( 50 DCR 10187).
Delegation of Mayor’s Rulemaking Authority to the Board of Review for Anti-Deficiency Violations, see Mayor’s Order 2004-125, August 2, 2004 ( 51 DCR 8006).
Within 30 days of the effective date of this subchapter [April 4, 2003], the Mayor shall issue an administrative order advising all District agency heads, deputy agency heads, chief financial officers, agency budget directors, agency controllers, and other managers of the requirement of this subchapter.

References: § 47

§ 47

§ 47
 § 1102
 § 1102
 § 8022
 § 8022
 § 1
 § 8022
 § 8022
 § 7142
 § 3
 § 122
 § 2
 § 2
 § 2
 § 47
 § 47
 § 47
 § 47
 § 231
 § 231
 § 5
 § 5
 § 12