Source: https://development.code.dccouncil.us/dc/council/code/titles/47/chapters/3/subchapters/I/
Timestamp: 2019-04-23 20:25:38+00:00

Document:
D.C. Law Library - Subchapter I. Budget and Financial Management.
§ 47–301.01. Submission of annual expense estimates by court-appointed receivers.
§ 47–305.01. Revenue from public rights-of-way included in budget submission.
§ 47–306. Submission and approval of gross planning budget.
§ 47–307. Submission of control budget.
§ 47–308.04. Replacement schedule for capital assets.
§ 47–309. Borrowing of funds by Mayor.
§ 47–310. Master capital projects.
§ 47–310.01. Financial Reports by Mayor.
§ 47–310.02. Schedule and notice requirement for completion of Comprehensive Annual Financial Report.
§ 47–311. Estimate of expenditures by Mayor.
§ 47–313.01. Source of payment for employees detailed within government.
If a department or agency of the government of the District of Columbia is under the administration of a court-appointed receiver or other court-appointed official during fiscal year 1998 or any succeeding fiscal year, the receiver or official shall prepare and submit to the Mayor, for inclusion in the annual budget of the District of Columbia for the year, annual estimates of the expenditures and appropriations necessary for the maintenance and operation of the department or agency. All such estimates shall be forwarded by the Mayor to the Council, for its action pursuant to sections 446 and 603(c) of the District of Columbia Home Rule Act, without revision but subject to the Mayor’s recommendations. Notwithstanding any provision of the District of Columbia Home Rule Act, the Council may comment or make recommendations concerning such annual estimates but shall have no authority under such Act to revise such estimates.
This section is referenced in § 7-1811.02.
Sections 446 and 603(c) of the District of Columbia Home Rule Act, referred to in this section, are §§ 446 and 603(c) of the Act of December 24, 1973, 87 Stat. 774, Pub. L. 93-198, set out in Volume 1, and codified as §§ 1-204.46 and 1-206.03(c), respectively.
All of the revenue derived from the collection of charges imposed for rental and utilization of public rights-of-way authorized by [subchapter III of Chapter 11 of Title 10], shall be dedicated annually pursuant to § 9-111.01a.
“(a) The Mayor’s submission of proposed budgets to the Council beginning with the budget for fiscal year 2002 shall provide for all of the revenue derived from the collection of public rights-of-way occupancy fees to be dedicated to the District of Columbia Highway Trust fund and shall provide for any necessary adjustments to keep in balance the financial plan.
The 2015 amendment by D.C. Law 21-36 substituted “public rights-of-way authorized by Title VI of the Fiscal Year 1997 Budget Support Act of 1996, effective April 9, 1997 (D.C. Law 11-198; D.C. Official Code § 10-1141.01 et seq.)” for “public space authorized by the District of Columbia Public Space Rental Act, approved October 17, 1968 (82 Stat. 1156; D.C. Official Code § 10-1101 et seq.)” in (a); and substituted “public rights-of-way authorized by Title VI of the Fiscal Year 1997 Budget Support Act of 1996, effective April 9, 1997 (D.C. Law 11-198; D.C. Official Code § 10-1141.01 et seq.)” for “public space authorized by the District of Columbia Public Space Rental Act, approved October 17, 1968 (82 Stat. 1156; D.C. Official Code § 10-1101 et seq.)” in (b).
For temporary (90 days) amendment of this section, see § 8064 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 § 8064 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 § 625(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 (90 day) repeal of section, see § 2 of District Department of Transportation Omnibus Emergency Amendment Act of 2011 (D.C. Act 19-254, December 21, 2011, 58 DCR 11215).
For temporary (90 days) amendment of this section, see § 7222 of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
Section 2 of D.C. Law 19-97 repealed this section.
Section 6(b) of D.C. Law 19-97 provided that the act shall expire after 225 days of its having taken effect.
For temporary (90 day) amendment of section, see § 4042(b)(2) of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549).
For temporary (90 day) amendment of section, see § 7011 of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374).
For temporary (90 day) amendment of section, see § 7061 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) amendment of section, see § 7061 of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
For temporary (90 day) repeal of section, see § 7012(a)(2) of Fiscal Year 2012 Budget Support Emergency Act of 2011 (D.C. Act 19-93, June 29, 2011, 58 DCR 5599).
Short title: Section 7060 of D.C. Law 18-111 provided that subtitle D of title VII of the act may be cited as the “School Modernization Financing Amendment Act of 2009”.
Short title: Section 7011 of D.C. Law 19-21 provided that subtitle B of title VII of the act may be cited as “Prior Fiscal Year Conforming Budget Amendments Act of 2011”.
Pursuant to §§ 1-204.48(a)(3) and 1-206.03(c) and (d), the Mayor shall annually, and prior to transmittal of the budget of the District to the President of the United States, submit to the Council a gross planning budget for the District, which shall include, but not be limited to, the amount of estimated revenue by source, including all sources, and the planned obligation of all revenue presented at responsibility center detail. The gross planning budget shall be approved by resolution of the Council.
(a) Within 14 days of Congressional approval of the appropriated budget of the District, the Mayor shall submit to the Council an act to establish the control budget of the District, including all revenue sources, which shall be presented in responsibility center detail; provided, that nothing in this section may be construed as giving the Council the power to modify any action taken by the Congress in the appropriations act for the District.
(b) Prior to the obligation during the fiscal year of any grant funds awarded subsequent to the start of the fiscal year, the Mayor shall submit to the Council an act to establish such grant award as part of the control budget of the District, and such grant award shall be submitted in responsibility center detail.
(a) Within 30 days of the Mayor’s first call with respect to the preparation of the budget for fiscal year 1982, and any subsequent fiscal year, the Mayor shall submit to the Council a resolution to establish the budget structure, including but not limited to designating control centers and responsibility centers, and a designation of all those entities as they are proposed for financial management purposes within the gross planning budget.
(b) The Council shall consider such resolution according to its rules. Should no written notice of disapproval of such resolution be filed by any member of the Council with the Secretary to the Council within 14 days of the receipt of such resolution from the Mayor, the resolution shall be deemed to be approved. Should notice of disapproval be filed during such initial 14 day period, the Council shall dispose of such notice of disapproval within 30 days of the initial receipt of the resolution from the Mayor, or the resolution to establish the budget structure shall be deemed to be approved.
(c) No such resolution may be submitted to the Council during such time as the Council is on recess, according to its rules, nor shall any time period provided in this section continue to run during such time as the Council is on recess.
(d) If the Council disapproves such resolution, the Mayor may, on a clear showing of changed circumstance, new information, or additional administrative hardship, ask for a reconsideration of the previous action of the Council. The Council may in its discretion reconsider its previous action.
D.C. Law 17-353, in subsec. (c), substituted “in recess” for “in process”.
Annual budget structure approved: Pursuant to Resolution 7-210, the “Budget Structure for the Fiscal Year 1989 Budget Approval Resolution of 1988”, effective February 2, 1988, the Council approved the proposed budget structure for the fiscal year ending September 30, 1989.
(a) By September 30, 2005, the Mayor shall ensure that each agency engaged in Performance Based Budgeting shall meet with its stakeholders to review and update its current relevant performance measures.
(b) By September 30, 2006, and each subsequent year, the Mayor shall ensure that for the following fiscal year each agency activity has at least one relevant performance measure and per program one relevant cost driver.
(c)(1) No later than January 15th of each year, the Mayor shall submit to the Council a performance accountability report that includes the evaluation of each agency’s performance on its activities for the preceding fiscal year and includes all relevant performance measures, as determined in accordance with subsections (a) or (b) of this section, whichever is applicable.
(2) The report shall provide quantitative or qualitative results for the relevant performance measures, where available, accompanied by an analysis of the results achieved.
(d) Beginning with the District of Columbia’s fiscal year 2007 budget and financial plan and continuing in subsequent fiscal years, the Mayor, in consultation with the Chief Financial Officer, shall provide for each agency under performance-based budgeting or funded by O-type funds, relevant performance measures that comply with subsection (c) of this section for Council review within 180 days of the beginning of the fiscal year.
(e) For fiscal year 2007, and each subsequent fiscal year, each independent and executive agency shall have at least one relevant performance measure for each activity reported in the budget and financial plan. Beginning with fiscal year 2008, each independent and executive agency shall have at least one relevant cost driver reported in the budget and financial plan, which for 2008 shall be reported at the program level and for 2009 and beyond shall be reported at the activity level.
(2) Publish in the Budget and Financial Plan, at least one relevant performance measure for each agency activity, including a summary explanation of why the measures assist in holding the agency’s management accountable for their use of public funds.
The Chief Financial Officer of the District of Columbia shall develop a 15-year replacement schedule for the capital assets of the District government. The schedule shall be prepared in a form that reflects both the adopted capital improvements plan and a replacement schedule for District capital assets. The Chief Financial Officer shall report to the Council and the Mayor on the replacement schedule on an annual basis, with the initial report due on October 1, 2015. All agencies shall cooperate with any requests made by the Chief Financial Officer related to this section.
For temporary (90 days) addition of § 47-308.04, see § 1043(b) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) addition of § 47-308.04, see § 1043(b) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) addition of § 47-308.04, see § 1043(b) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
The Mayor is authorized to borrow funds from the United States Treasury in anticipation of the collection or receipt of revenues; provided, that each such borrowing is approved by the Council in advance of such borrowing by resolution.
(b) Upon receiving a request under subsection (a) of this section, OBP shall reallocate the funds as requested, unless OBP determines that the funds are not available for reallocation.
(c) After funds are reallocated pursuant to subsections (a) and (b) of this section, the agency director described in subsection (a) of this section may obligate and expend the reallocated funds.
(d)(1) An agency director described in subsection (a) of this section also may submit requests to OBP to reallocate to a master capital project any available fund balances from a related capital project, in order to align the related capital project with the master capital project.
(C) Has current fund balances for which there are no out-year appropriations.".
(e) [Subchapter IV of this chapter] shall not apply to reallocations made pursuant to this section.
For temporary (90 days) creation of this section, see § 8032(b) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) creation of this section, see § 8032(b) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
(a) Submission of quarterly financial reports. — Not later than fifteen days after the end of every calendar 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 District of Columbia 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.
(6) An aging of the outstanding receivables and payables, with an explanation of how they are reflected in the forecast of cash receipts and disbursements.
(7) A reconciliation of the amounts reported under this subsection with the amounts characterized as nonappropriated in the Comprehensive Annual Financial Report.
For temporary (90 day) amendment of section, see § 2 of Quarterly Financial and Budgetary Status Reporting Emergency Act of 2010 (D.C. Act 18-465, July 6, 2010, 57 DCR 6910).
For temporary (90 day) amendment of section, see § 2 of Quarterly Financial and Budgetary Status Reporting Congressional Review Emergency Amendment Act of 2010 (D.C. Act 18-538, October 5, 2010, 57 DCR 9608).
Section 2 of D.C. Law 18-234, in subsec. (a), substituted “the Mayor shall submit to the Council of the District of Columbia,” for “the Mayor shall submit to”.
Section 4(b) of D.C. Law 18-234 provided that the act shall expire after 225 days of its having taken effect.
Each year in connection with preparation of the February 1 financial statement and report for the preceding fiscal year required under § 47-310(a)(4), the Chief Financial Officer shall prepare an audit plan which establishes a schedule of tasks that must be completed to meet the February 1 submission deadline. The schedule shall be transmitted to the Council and the Office of the Inspector General in writing annually before August 16. If a task is not completed when scheduled, the Chief Financial Officer shall notify the Council and the Office of the Inspector General and provide a written explanation for the failure to complete the task, within 5 calendar days of the scheduled date.
The Mayor shall, within 10 days of receipt of a request of the chairperson of a Council committee (excluding Saturdays, Sundays and legal holidays), estimate the cost of all expenditures to be incurred by the District of Columbia government under permanent legislation to be adopted by the Council. Within 30 days of the effective date of this section, the Mayor shall adopt standards by which to make such determinations and shall submit such standards to the Council for its disapproval in whole or in part within 30 days of receipt.
Mayor’s Advisory Committee on Finance and Taxes established: See Mayor’s Order 88-59, March 15, 1988.
Finances and Taxes Advisory Committee abolished: The Finances and Taxes Advisory Committee, established by Mayor’s Order 92-1, January 6, 1992, was abolished by § 401(o) of D.C. Law 12-86.
For purposes of determining the amount of funds expended by any entity within the District of Columbia government during fiscal year 1998 and each succeeding fiscal year, any expenditures of the District government attributable to any officer or employee of the District government who provides services which are within the authority and jurisdiction of the entity (including any portion of the compensation paid to the officer or employee attributable to the time spent in providing such services) shall be treated as expenditures made from the entity’s budget, without regard to whether the officer or employee is assigned to the entity or otherwise treated as an officer or employee of the entity.

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 § 7
 § 9
 § 10
 § 10
 § 10
 § 10
 § 8064
 § 8064
 § 625
 § 2
 § 7222
 § 4042
 § 7011
 § 7061
 § 7061
 § 7012
 § 47
 § 1043
 § 47
 § 1043
 § 47
 § 1043
 § 8032
 § 8032
 § 2
 § 2
 § 47
 § 401