Source: https://development.code.dccouncil.us/dc/council/code/titles/47/chapters/3/subchapters/I-B/
Timestamp: 2019-04-20 04:42:06+00:00

Document:
D.C. Law Library - Subchapter I-B. Financial Accountability and Management.
↪ Subchapter I-B. Financial Accountability and Management.
Subchapter I-B. Financial Accountability and Management.
§ 47–318.01. Mayoral budget submissions required; accounting of expenditures.
§ 47–318.01b. Legislative branch budget submission.
§ 47–318.02. Mayoral budget submissions required; accounting of expenditures — Budget request and multiyear plan.
§ 47–318.03. Mayoral budget submissions required; accounting of expenditures — Gap-closing actions.
§ 47–318.04. Mayoral budget submissions required; accounting of expenditures — Deadline for gap-closing submission.
§ 47–318.05. Mayoral budget submissions required; accounting of expenditures — Cash flow statements.
§ 47–318.05a. Budget submissions required; agency enhancement requests.
§ 47–318.06. Monitoring indications of economic growth.
(1) “Budget gap” means the difference between estimated expenditures and estimated revenues.
(2) “Budget modification” means a reexamination of all major elements of the current year budget, and shall contain for the current year budget all elements of the multiyear plan listed in paragraph (4) of this section.
(3) “Gap-closing action” means any action designed to eliminate the budget gap. Gap-closing actions include increases in current revenue bases and rates; new taxes, fees, charges, fines, and penalties; expenditure reductions associated with lower service levels; and productivity improvements that yield expenditure reductions without a decrease in service levels. Gap-closing actions must be proposed in the fiscal year prior to their implementation.
(H) Total debt service payments in each fiscal year in which debt service payments must be made for all bonds which have been or will be issued, and all loans from the United States Treasury which have been or will be received, to finance the total cost on a full funding basis of all projects listed in the capital improvements plan prepared under § 1-204.44; and for each such fiscal year, the percentage relationship of the total debt service payments (with payments for issued and proposed bonds and loans from the United States Treasury, received or proposed, separately identified) to the bonding limitation for the current and forthcoming fiscal year as specified in § 1-206.03(b).
(5) “Multiyear plan modification” means a reexamination of all major elements of the multiyear plan, and shall contain all elements of the multiyear plan listed in paragraph (4) of this section.
(6) “Tax expenditures” means the revenue losses attributable to provisions of federal law and the laws of the District of Columbia that allow, in whole or in part, a special exclusion, exemption, or deduction from taxes authorized in this title, or which provide a special credit, a preferential rate of tax, or a deferral of tax liability.
D.C. Law 13-161 added par. (6).
(a) In the annual budget submission, the Mayor shall provide the Council with an agency-by-agency accounting of expenditures for all years of the multiyear plan and multiyear plan modifications submitted with the Mayor’s annual budget and budget modifications. This accounting shall be of agency expenditures at the agency level, with such additional detail as the Council may request.
(6) Other factors that the Chief Financial Officer may consider appropriate.
D.C. Law 13-161 designated the existing text as subsec. (a), and added subsec. (b).
For temporary (90 day) Fiscal Year 2005 budget submission requirement, see § 1202 of Fiscal Year 2004 Budget Support Amendment Act of 2003 (D.C. Act 15-105, June 20, 2003, 50 DCR 5613).
For temporary (90 day) Fiscal Year 2005 budget submission requirement, see § 1202 of Fiscal Year 2004 Budget Support Congressional Review Emergency Act of 2003 (D.C. Act 15-149, September 22, 2003, 50 DCR 8360).
For temporary (90 day) amendment of section, see § 1042(a) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).
For temporary (90 day) amendment of section, see § 1042(a) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).
For temporary (90 day) amendment of D.C. Law 15-205, see § 1002 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).
Short title of title XII of Law 15-39: Section 1201 of D.C. Law 15-39 provided that title XII of the act may be cited as the Fiscal Year 2005 Budget Submission Act of 2003.
Short title of subtitle A of title I of Law 16-33: Section 1001 of D.C. Law 16-33 provided that subtitle A of title I of the act may be cited as the Fiscal Year 2006 Budget Submission Amendment Act of 2005.
For temporary (90 days) repeal of D.C. Law 15-205, §§ 1041-1043, see § 7012(a) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
For temporary (90 days) repeal of this section, see § 7012(b) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
Short title of subtitle E of title I of Law 15-205: Section 1041 of D.C. Law 15-205 provided that subtitle E of title I of the act may be cited as the Fiscal Year 2006 Budget Submission Act of 2004.
Section 1042 of D.C. Law 15-205 was repealed by D.C. Law 21-36, § 7022(a).
(3) Office of the Advisory Neighborhood Commissions for the ensuing fiscal year.
(b) The Mayor shall transmit the same estimate required by subsection (a) of this section in his annual estimate of appropriations for the District of Columbia, with such recommendations as he may consider proper.
For temporary (90 day) addition, see § 1081(b) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) addition, see § 1081(b) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
Short title: Section 1080 of D.C. Law 18-111 provided that subtitle I of title I of the act may be cited as the “Legislative Branch Budget Submission Act of 2009”.
(a) The Mayor shall provide the Council with both a budget request and a multiyear plan no earlier than February 1 and no later than February 8 of each calendar year commencing with 1994.
(b) The Mayor shall provide the Council with both a budget modification and a multiyear plan modification 3 times each fiscal year: the first set no earlier than June 1 and no later than June 15, the second set no earlier than November 8 and no later than November 15, and the third set no earlier than February 1 and no later than February 8.
(c) The Council shall adopt each of the budget and multiyear plan modifications no more than 28 days after official submission to the Council. Any modification on which the Council does not act within 28 days shall be deemed approved.
(d) Notwithstanding subsection (b) of this section, for fiscal year 1994, the Mayor shall provide the Council with the first budget modification and first multiyear plan no earlier than November 8 and no later than November 15.
(a) In the annual budget request, the Mayor shall provide the Council with all gap-closing actions for the upcoming fiscal year budget. Gap-closing actions include increases in current revenue bases and rates; new taxes, fees, charges, fines, forfeitures, and penalties; expenditure reductions associated with lower service levels; and productivity improvements that yield expenditure reductions without a decrease in service levels.
(b) If the Council rejects gap-closing actions of the Mayor either in the annual budget request or any budget modification, it must substitute 1 or more of its own gap-closing actions to make up the amount of the rejected gap-closing actions.
(c) Within 30 days after the end of each month, the Mayor shall provide the Council with a progress report on those gap-closing actions that the Council designates for monitoring.
(d) The Mayor or Mayor’s designee(s) shall appear before a hearing of the Committee of the Whole every 2 months to respond to questions regarding gap-closing actions.
(e) The Mayor shall replace, in the Mayor’s budget modification submission, any gap-closing actions that the Council determines to be in serious danger of failure with gap-closing actions more likely to occur. However, the Mayor may not replace gap-closing actions approved by the Council in any budget adoption process merely because the Mayor does not support such actions.
(f) If the Mayor determines that the budget gap has increased from the submission of the Mayor’s budget request to the submission of the first budget modification, or from the submission of 1 budget modification to the submission of another, the Mayor must increase the aggregate dollar value of the gap-closing actions to cover the difference. If the Mayor determines that the budget gap has decreased from the submission of the Mayor’s budget request to the submission of the first budget modification, or from the submission of 1 budget modification to the submission of another, the Mayor may decrease the aggregate dollar value of the gap-closing actions to eliminate the difference.
The Mayor shall submit to the Council, no later than October 8, 1993, all explicit actions necessary to close the FY 1994 budget gap previously identified by the Mayor, as well as the dollar value of each action.
The Mayor shall submit to the Council, beginning October 1, 1993, and every month thereafter, monthly consolidated cash flow statements in the same format as currently prepared by the Office of the D.C. Treasurer, except that the statement submitted to the Council shall contain an explanation of all changes in cash flows that have occurred since the previous month’s report.
(2) Any similar documentation describing in detail agencies’ budget needs or requests.
Short title: Section 1010 of D.C. Law 17-219 provided that subtitle E of title I of the act may be cited as the “Budget Transparency Act of 2008”.
Each year, in connection with budget estimates, the Chief Financial Officer shall prepare an analysis of change in the economy and in economic assumptions and revenue forecasts which, to the extent practical, shall comment on the impact of tax changes on expanding the District’s tax base. Such analysis shall be transmitted to the Council of the District of Columbia at the time of the Mayor’s budget submission to the Council.

References: § 47

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§ 47
 § 1
 § 1
 § 1202
 § 1202
 § 1042
 § 1042
 § 1002
 § 7012
 § 7012
 § 7022
 § 1081
 § 1081