reglab/housing_qa huggingface dataset:
DC Code § 47-365 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds|Subchapter IV - Reprogramming Policy|§ 47-365. Reprogrammings of appropriated funds

(a) Funds appropriated pursuant to an appropriations act that remain available for obligation or expenditure, or provided from any accounts in the Treasury of the United States derived by the collection of fees available to the agencies funded in an appropriations act, shall be available for obligation or expenditure for an agency through a reprogramming of funds which: (1) Creates new programs; (2) Eliminates a program, project, or responsibility center; (3) Establishes or changes allocations specifically denied, limited, or increased by Congress; (4) Increases funds or personnel by any means for any program, project, or responsibility center for which funds have been denied or restricted; (5) Reestablishes through reprogramming any program or project previously deferred through reprogramming; (6) Augments existing programs, projects, or responsibility centers through a reprogramming of funds in excess of $3 million or 10%, whichever is less; or (7) Increases by 20% or more personnel assigned to a specific program, project or responsibility center. (b) Such funds shall be available for obligation or expenditure for an agency through a reprogramming of funds as described in subsection (a) of this section; provided, that the appropriations committees of both the Senate and House of Representatives are notified in writing 30 days in advance of any reprogramming as set forth in this section.  (Oct. 19, 2000, D.C. Law 13-172, § 4502, 47 DCR 6308; June 12, 2003, D.C. Law 14-310, § 11(a), 50 DCR 1092; Apr. 8, 2011, D.C. Law 18-370, § 122(d), 58 DCR 1008.)  Effect of Amendments D.C. Law 14-310, in the section name line, deleted “Fiscal Year 2001 and beyond” following “funds”; redesignated the existing text as subsection (a); in the newly designated subsec. (a), deleted “in fiscal year 2001, or any subsequent fiscal year” following “expenditure”; made a nonsubstantive change, and deleted “provided that the appropriations committees of both the Senate and House of Representatives are notified in writing 30 days in advance of any reprogramming as set forth in this section” from the end of par. (7); and added subsec. (b). D.C. Law 18-370, in par. (6), substituted “$3 million” for “$1,000,000”. Emergency Legislation For temporary (90 day) amendment of section, see § 122(d) of Fiscal Year 2011 Supplemental Budget Support Emergency Act of 2010 (D.C. Act 18-694, January 19, 2011, 58 DCR 662).
DC Code § 47-366 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds|Subchapter IV - Reprogramming Policy|§ 47-366. Non-Departmental Fund Transfer Notification

The Chief Financial Officer shall notify the Budget Director of the Council of the District of Columbia in writing within 3 business days whenever a reprogramming, transfer, or budget modification of any amount is made involving the Non-Departmental account. The notice shall set forth the amount and purpose of the reprogramming, transfer, or budget modification.  (Sept. 14, 2011, D.C. Law 19-21, § 7022(b), 58 DCR 6226; Dec. 13, 2017, D.C. Law 22-33, § 8042(c), 64 DCR 7652.)  Emergency Legislation  For temporary (90 days) amendment of this section, see § 8042(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 § 8042(c) of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).  Short Title Short title: Section 7021 of D.C. Law 19-21 provided that subtitle C of title VII of the act may be cited as “Non-Departmental Fund Transfer Notification Act of 2011”.
DC Code § 47-368.02 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds|Subchapter IV-A - Special Budget Provisions|§ 47-368.02. Increase in funds and fees and charges. [Repealed]

[Repealed].  (June 5, 2003, D.C. Law 14-307, § 1202, 49 DCR 11664; Oct. 8, 2016, D.C. Law 21-160, § 7152(c), 63 DCR 10775.)  Emergency Legislation For temporary (90 day) addition of section, see §§ 1202(b) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700). For temporary (90 day) addition of section, see § 1202(b) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151). For temporary (90 day) amendment of section, see § 1202(b) of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499). References in Text Fiscal Year 2003 Budget Support Amendment Act of 2002, referred to in subsec. (b), is D.C. Law 14-307.
DC Code § 47-368.04 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds|Subchapter IV-A - Special Budget Provisions|§ 47-368.04. Commodities Cost Reserve Fund. [Repealed]

[Repealed].  (Oct, 20, 2005, D.C. Law 16-33, § 1092(b), 52 DCR 7503; Oct. 8, 2016, D.C. Law 21-160, § 9002, 63 DCR 10775; Dec. 13, 2017, D.C. Law 22-33, § 7262(b), 64 DCR 7652.)  Emergency Legislation  For temporary (90 days) repeal of this section, see § 7262(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) repeal of this section, see § 7262(b) 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) addition of section, see § 1092(b) of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667). Short Title Short title of subtitle P of title I of Law 16-33: Section 1091 of D.C. Law 16-33 provided that subtitle P of title I of the act may be cited as the Establishment of the Commodities Cost Reserve Fund Act of 2005.
DC Code § 47-368.05 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds|Subchapter IV-A - Special Budget Provisions|§ 47-368.05. Deposit of revenues dedicated to debt service

Notwithstanding any other law, excluding funds expressly exempted by the Chief Financial Officer, revenues dedicated by law to specific funds, shall, whenever a portion of those funds is budgeted to pay debt service, first be deposited into the General Fund of the District of Columbia to pay such debt service. After sufficient revenues have been deposited for debt service, any additional revenues shall then be deposited into the specific funds. Any revenues deposited, but unexpended for debt service shall be deposited in the specific funds at the end of the fiscal year.  (Aug. 16, 2008, D.C. Law 17-219, § 7004(b), 55 DCR 7598.)  Short Title Short title: Section 7003 of D.C. Law 17-219 provided that subtitle B of title VII of the act may be cited as the “Dedicated Tax and Other Type Revenue Debt Service Support Act of 2008”.
DC Code § 47-368.07 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds|Subchapter IV-A - Special Budget Provisions|§ 47-368.07. Workforce Investments account

(a) The Workforce Investments account ("Account") shall be administered by the Mayor in accordance with subsections (b) and (c) of this section. (b) Money in the Account shall be used for the following purposes only: (1) Costs related to financial, developmental, and other investments in the District government workforce, including salary increases or other items required by the terms of collective bargaining agreements and cost-of-living adjustments to salaries and hourly wages; (2) Payments to public charter schools authorized by section 204 of D.C. Law 22-124; and (3) For such other expressed purposes for which funds previously may have been deposited into the account. (c)(1) The money deposited into the Account shall not revert to the unrestricted fund balance of the General Fund of the District of Columbia at the end of a fiscal year, or at any other time. (2) Subject to authorization in an approved budget and financial plan, any funds appropriated in the Account shall be continually available without regard to fiscal year limitation.  (July 3, 2018, D.C. Law 22-124, § 202(b), 65 DCR 5091.)  Applicability Section 301 of D.C. Law 22-124 provided that the changes made to this section by D.C. Law 22-124 shall apply as of October 1, 2017.
DC Code § 47-369.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds|Subchapter IV-B - Adjustments to Appropriations|§ 47-369.01. General Fund surplus

Beginning in fiscal year 2009 and each fiscal year thereafter, the amount appropriated to the District of Columbia may be increased by no more than $100,000,000 from funds identified in the annual comprehensive annual financial report as the District’s immediately preceding fiscal year’s unexpended general fund surplus. The District may obligate and expend these amounts only in accordance with the following conditions: (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 economic vitality. (2) The District of Columbia may only use these funds for the following expenditures: (A) One-time expenditures. (B) Expenditures to avoid deficit spending. (C) Debt Reduction. (D) Program needs. (E) Expenditures to avoid revenue shortfalls. (3) The amounts shall be obligated and expended in accordance with laws enacted by the Council in support of each such obligation or expenditure. (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 not be obligated or expended unless the Mayor notifies the Committees on Appropriations of the House of Representatives and the Senate not fewer than 30 days in advance of the obligation or expenditure.  (Mar. 11, 2009, 123 Stat. 698, Pub. L. 111-8, § 816; Sept. 26, 2012, D.C. Law 19-171, § 301, 59 DCR 6190.)  Emergency Legislation For temporary (90 days) FY 2013 Revised Budget Request adjustment, see § 2 of the Fiscal Year 2013 Revised Budget Request Emergency Adjustment Act of 2013 (D.C. Act 20-74, May 23, 2013, 60 DCR 7592, 20 DCSTAT 1424). Temporary Legislation For temporary (225 days) FY 2013 Revised Budget Request adjustment, see § 2 of the Fiscal Year 2013 Revised Budget Request Temporary Adjustment Act of 2013 (D.C. Law 20-14, September 19, 2013, 60 DCR 9554, 20 DCSTAT 1764). Editor's Notes Section 301 of D.C. Law 19-171 enacted this subchapter into law.
DC Code § 47-369.03 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds|Subchapter IV-B - Adjustments to Appropriations|§ 47-369.03. Short-term borrowing from certain funds

Beginning in fiscal year 2009 and each fiscal year thereafter, the Chief Financial Officer for the District of Columbia may, for the purpose of cash flow management, conduct short-term borrowing from the emergency reserve fund and from the contingency reserve fund established under § 1-204.50a: Provided, That the amount borrowed shall not exceed 50 percent of the total amount of funds contained in both the emergency and contingency reserve funds at the time of borrowing: Provided further, That the borrowing shall not deplete either fund by more than 50 percent: Provided further, That 100 percent of the funds borrowed shall be replenished within 9 months of the time of the borrowing or by the end of the fiscal year, whichever occurs earlier: Provided further, That in the event that short-term borrowing has been conducted and the emergency or the contingency reserve funds are later depleted below 50 percent as a result of an emergency or contingency, an amount equal to the amount necessary to restore reserve levels to 50 percent of the total amount of funds contained in both the emergency and contingency reserve fund must be replenished from the amount borrowed within 60 days.  (Mar. 11, 2009, 123 Stat. 699, Pub. L. 111-8, § 818; Sept. 26, 2012, D.C. Law 19-171, § 301, 59 DCR 6190.)  Cross References Motor Vehicle Biennial Inspection Fund, accounting procedures, see § 50-1102. Public service commission agency fund and the office of the people’s counsel agency fund, accounting procedures, see § 34-912. Taxicab Commission Fund, accounting procedures, see § 50-320. Editor's Notes Section 301 of D.C. Law 19-171 enacted this subchapter into law.
DC Code § 47-371 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds|Subchapter V - Fund Accounting|§ 47-371. Findings

The Council of the District of Columbia finds that: (1) The diversity of governmental functions, activities, and programs requires that they be accounted for in several different funds and that the funds represent separate accounting entities; (2) The number of funds should be kept to the minimum necessary for sound financial administration; (3) The financial information and reporting needs can vary depending on the specific requirements of agency management, the Mayor, the Council, grantors, and the public; (4) Change is increasingly a major factor in governmental accounting and reporting and the District must be capable of responding to these changes; (5) Control and accountability over District resources is a primary function of all public officials and employees; and that the Mayor under § 1-204.48(a)(2) has the authority and responsibility for monitoring systems of accounting; (6) The financial accounting of the District and the systems supporting this accounting must provide for timely, accurate, and full and complete financial disclosure; (7) The fund structure and the financial systems and related accounting policies, practices, and procedures must provide information to demonstrate compliance with applicable laws and administrative regulations and enable the District to report its financial activities in accordance with generally accepted accounting principles; (8) Section 47-119(a) requires that for the fiscal year beginning October 1, 1979, that financial statements should be prepared in accordance with generally accepted accounting principles; (9) As an outgrowth of the study and activities of the Temporary Commission on Financial Oversight of the District of Columbia, a proposed fund structure for the District has been recommended that will provide a modern financial systems base for sound financial management of the District, and preparation of financial statements in accordance with generally accepted accounting principles; (10) The said system requires certain changes in the current fund structure of the District of Columbia; and (11) The Council intends to adopt said fund structure and policies in order to respond to change and meet the information needs of the various users of financial information to assist the Mayor to design, implement and operate the financial systems and policies, procedures, practices and controls necessary for the sound financial management and administration of the District in a manner consistent with generally accepted accounting principles.  (June 14, 1980, D.C. Law 3-70, § 2, 27 DCR 1776; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-371.
DC Code § 47-372 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds|Subchapter V - Fund Accounting|§ 47-372. Definitions

For purposes of this subchapter: (1) The term “Mayor” means the Mayor of the District of Columbia. (2) The term “Council” means the Council of the District of Columbia. (3) The term “fund” means a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. (4) The term “fund type” means grouping or classification of funds of similar character or purpose. (5) The term “fund category” means groupings or classifications of fund types of similar character or purpose. (6) The term “account group” means a grouping of accounts as provided in § 47-373(3). (7) The term “fixed asset” means capitalized, tangible, long-lived assets which are of significant value. General fixed assets are District fixed assets not recorded in a specific fund. (8) The term “generally accepted accounting principles” (GAAP) means uniform minimum standards of or guidelines to financial accounting and reporting which are promulgated by recognized authoritative accounting organizations or entities, such as, but not limited to, the Financial Accounting Standards Board (FASB) and predecessor organizations, the American Institute of Certified Public Accountants (AICPA), the National Council on Government Accounting (NCGA), the Securities and Exchange Commission (SEC) and the Comptroller General of the United States.  (June 14, 1980, D.C. Law 3-70, § 3, 27 DCR 1776; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-372.
DC Code § 47-374 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds|Subchapter V - Fund Accounting|§ 47-374. Accepted accounting principles to be followed

(a) Beginning October 1, 1979, the District will account for and report on, unless specifically noted in financial reports, its financial transactions in accordance with generally accepted accounting principles. (b) The systems, procedures, and controls established by the Mayor shall permit the District to demonstrate and report on compliance with legal requirements and contractual agreements as well as generally accepted accounting principles.  (June 14, 1980, D.C. Law 3-70, § 5, 27 DCR 1776; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-374.
DC Code § 47-375 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds|Subchapter V - Fund Accounting|§ 47-375. Duties of Mayor

(a) The Mayor shall be responsible for the future classification of any funds and accounts within the appropriate fund types and fund categories as set forth in this subchapter. (b) Classification by the Mayor shall be consistent with generally accepted accounting principles. (c) The Mayor shall furnish the Council notice of his or her classification at the time of the submission of the annual budget for the District of Columbia government as provided in § 1-204.42(a). (d) The Mayor, pursuant to §§ 1-204.47, 1-204.48, and 1-204.49, shall be responsible for developing and implementing appropriate accounting policies and procedures to carry out the purposes of this subchapter, including all steps necessary to establish the systems and internal procedures and controls necessary to assure proper application of the policies and procedures and appropriate proceedings for monitoring such system. (e) The financial statement submitted by the Mayor to the Council pursuant to § 1-204.48(a)(4) shall identify any changes in accounting principles and policies followed by the District, the reasons therefore, and the practical effect of the changes. (f) To the maximum extent possible, common terminology and classifications will be used in the budgeting, accounting and reporting process. (g) The Mayor is authorized to establish for accounting and financial reporting purposes a Water and Sewer Enterprise Fund in accordance with generally accepted accounting principles. (h) The enumeration contained in this section shall not be construed so as to limit the Mayor’s authority with respect to classification and establishment of appropriate accounting procedures for other funds or accounts not specifically referenced. (i) Nothing contained in the Revenue Funds Availability Act of 1975 shall prevent the Mayor from accounting for revenues and expenditures in accordance with generally accepted accounting principles.  (June 14, 1980, D.C. Law 3-70, §§ 6, 7(h)-(j), 27 DCR 1776; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-375. Section References This section is referenced in § 31-2408.01, § 34-2202.07, and § 34-2407.02. Cross References Insurance, uninsured motorist fund, see § 31-2408.01. Water and sewer enterprise fund, establishment, see § 34-2202.07. Water supply, sale of property in satisfaction of unpaid service charges, water and sewer enterprise fund, see § 34-2407.02. References in Text The Revenue Funds Availability Act of 1975, referred to in subsection (i) of this section, is D.C. Law 1-42.
DC Code § 47-376 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds|Subchapter V - Fund Accounting|§ 47-376. Construction of subchapter

(a) Nothing in this subchapter shall be construed as impinging upon or otherwise superseding the authority otherwise vested by law in independent agencies or instrumentalities of the District of Columbia. (b) Nothing in this subchapter shall be construed to prohibit the Mayor from establishing accounts within funds, to the same extent that he or she was authorized prior to the passage of this subchapter. (c) The Mayor shall promptly advise the Council on any changes in the financial management system required pursuant to § 2 of an Act to provide for an independent audit of the financial condition of the government of the District of Columbia.  (June 14, 1980, D.C. Law 3-70, § 8, 27 DCR 1776; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-376. References in Text The Act referred to in subsection (c) of this section is 90 Stat. 1205, Pub. L. 94-399, approved September 4, 1976, which established the Temporary Commission on Financial Oversight of the District of Columbia.