reglab/statecodes huggingface dataset:
2023 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 III-B - Anti-Deficiency › § 47–355.06. Penalties

§ 47–355.06. Penalties.
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.
(Apr. 4, 2003, D.C. Law 14-285, § 2, 50 DCR 940; Mar. 13, 2004, D.C. Law 15-105, §§ 12(a), 77(c), 51 DCR 881; Mar. 14, 2007, D.C. Law 16-293, § 2(e), 54 DCR 1083.)
Effect of Amendments
D.C. Law 15-105, in par. (1), validated previously made technical corrections.
D.C. Law 16-293, rewrote this section, which formerly read:
“An agency head, deputy agency head, agency chief financial officer, agency budget director, agency controller, manager, or other employee may be subject to adverse personnel action, including removal, for:
“(1) Violating § 47-355.02;
“(2) Allowing an expenditure or obligation to exceed apportioned amounts;
“(3) Not submitting a required plan or projection in a timely manner;
“(4) Knowingly reporting incorrectly on spending to date or on projected total annual spending; or
“(5) Failure to adhere to a spending plan.”
2023 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 III-B - Anti-Deficiency › § 47–355.08. Notice requirement

§ 47–355.08. Notice requirement.
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.
(Apr. 4, 2003, D.C. Law 14-285, § 2, 50 DCR 940; Mar. 13, 2004, D.C. Law 15-105, § 77(a), 51 DCR 881.)
Effect of Amendments
D.C. Law 15-105 validated a previously made technical correction.
2023 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 › § 47–364. Council approval of non-offsetting budget modifications; exclusions. [Repealed]

§ 47–364. Council approval of non-offsetting budget modifications; exclusions. [Repealed]
Repealed.
(Apr. 17, 1995, 109 Stat. 142, Pub. L. 104-8, § 301(b)(2).)
Prior Codifications
1981 Ed., § 47-364.
2023 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

§ 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).
2023 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

§ 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”.
2023 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]

§ 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.
2023 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]

§ 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.
2023 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

§ 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”.
2023 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

§ 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 to be paid from the Account by other District law; 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; Sept. 6, 2023, D.C. Law 25-50, § 4063, 70 DCR 10366.)
Applicability
Section 4064 of D.C. Law 25-50 provided that the amendments to this section by § 4063 of D.C. Law 25-50 shall apply as of July 1, 2023.
Section 4064 of D.C. Act 25-172 provided that the amendments to this section by § 4063 of D.C. Act 25-172 shall apply as of July 1, 2023.
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.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 4063 of Fiscal Year 2024 Budget Support Emergency Act of 2023 (D.C. Act 25-172, July 14, 2023, 70 DCR 9933).
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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 › § 47–377. Financial obligations of District

§ 47–377. Financial obligations of District.
The Mayor is authorized to establish such systems as may be required for the accounting and certification of financial obligations of the District of Columbia government and may, through delegations and designations of District government officials and agencies (identified by name in the District of Columbia Register prior to such delegation or designation), provide for the decentralized audit and approval before payment of bills, invoices, payrolls, and other evidence of claims, demands, or charges against the District of Columbia government.
(June 14, 1980, D.C. Law 3-70, § 9, 27 DCR 1776; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-377.
2023 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 VI - Funds Control › § 47–381. Findings

§ 47–381. Findings.
The Council of the District of Columbia finds:
(1) That there exists a public perception that the District budget approved by the Council, after considerable careful public examination, is the plan which determines the manner in which District funds will be spent;
(2) That the District’s new financial management system, which became operative in fiscal year 1980, provides the Council a new level of budget information;
(3) That questions remain in regard to the role of the Council with respect to ongoing oversight and control of the District budget;
(4) That a large portion of the District’s annual expenditures are funded by grants from the federal government and private sources. Although these grant funds are a major portion of the District’s program process, to a great extent, planning and allocation of these funds are without public participation through the legislative process;
(5) That under the District’s new financial management system, the Council will be excluded from approval or review of federal grant funds to District agencies;
(6) That the District does not have a legislative process to address and control all city expenditures from all revenue sources; and
(7) That there is a need to clearly define the continuing role of the Council in the budget process in order to resolve those questions critical to the shaping of public policy and the prudent management of publicly entrusted tax dollars.
(Sept. 16, 1980, D.C. Law 3-104, § 2, 27 DCR 3748; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-381.
2023 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 VI - Funds Control › § 47–382. Definitions

§ 47–382. Definitions.
For the purposes of this subchapter, the term:
(1) “Agency” means the highest organizational structure of the District at which budgeting data is aggregated, but shall not include the District of Columbia Courts.
(2) “Control budget” means the mechanism for the implementation and execution of the District obligational and revenue activities for any given fiscal year.
(3) “Control center” means 1 or more responsibility centers aggregated for financial controls purposes.
(4) “Council” means the Council of the District of Columbia.
(5) “Days” means calendar days.
(6) “District” means the District of Columbia government.
(7) “Formula grant” means any grant which allocates federal funds to the District in accordance with distribution formulas prescribed by law for activities of a continuing nature not confined to a specific project.
(8) “Grant” or “grant funds” means all grants-in-aid, block grants, reimbursements, including reimbursement for indirect costs, or other similar programs, the funds, or budgetary authority for which are provided by the federal government, other than through appropriation of revenue funds or any fund required by act of Congress to be treated as a local revenue. The term “grant funds” also includes any private funds voluntarily donated to the District and accepted by it for a specific purpose not connected with the payment of a tax, fee, charge, or other similar legal obligation.
(9) “Grant-making agency” means the federal government or private source of grant funds.
(10) “Gross planning budget” means the planning budget of the District including all anticipated revenue irrespective of source, and all planned expenditures presented at the responsibility center level of detail.
(11) “Non-appropriated budget authority” means the authority of the District to incur obligations and make payments for specified purposes against funds which are not subject to approval by the Congress in the annual appropriations act for the District.
(12) “Responsibility center” means the primary level at which a budget is established for financial control purposes.
(13) “Revenue funds” means all funds derived from taxes, fees, charges, miscellaneous receipts, annual federal payments to the District authorized by law, funds derived from the sale of bonds which are general obligations of the District, general revenue sharing funds, or any other funds which are not grant funds as defined by this subchapter.
(14) “State plan” means any plan or revision thereto other than an application to be filed with and approved by a grantor as a condition of receiving grant funds.
(Sept. 16, 1980, D.C. Law 3-104, § 3, 27 DCR 3748; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 5, 1997, 111 Stat. 754, Pub. L. 105-33, § 11245(c)(1).)
Prior Codifications
1981 Ed., § 47-382.
2023 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 VI - Funds Control › § 47–383. Grant application procedure

§ 47–383. Grant application procedure.
(a) All grant applications shall be prepared in the name of the government of the District of Columbia. Any agency, other than those referred to in subsection (b) of this section, which desires to receive grant funds or submit a state plan shall request approval by the Mayor subject to regulations issued by the Mayor in accordance with the provisions of § 2-505.
(b) The Trustees of the University of the District of Columbia, the Board of Education, and the D.C. General Hospital Commission shall submit to the Mayor two copies of the application and completed approval form, as an advisory notice, concurrent with submitting the application and completed approval form to a grant-making agency in accordance with rules and regulations issued pursuant to subsection (c) of this section.
(c) Those agencies identified in subsection (b) of this section shall, within 180 days of September 16, 1980, develop rules and regulations for grant applications review and approval consistent with the responsibilities of the governing bodies of those agencies, and such rules and regulations shall be issued in accordance with the provisions of § 2-505.
(Sept. 16, 1980, D.C. Law 3-104, § 4, 27 DCR 3748; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 5, 1997, 111 Stat. 754, Pub. L. 105-33, § 11245(c)(2).)
Prior Codifications
1981 Ed., § 47-383.
Section References
This section is referenced in § 47-384 and § 47-385.
Delegation of Authority
Delegation of Authority to the City Administrator to Issue and Enforce Policies and Procedures for Grants and Subgrants, see Mayor’s Order 2010-168, October 15, 2010 ( 57 DCR 10008).
2023 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 VI-A - Certification of Accumulated General Fund Balance › § 47–387.01. Certification by the CFO of minimum 5% accumulated general fund balance. [Repealed]

§ 47–387.01. Certification by the CFO of minimum 5% accumulated general fund balance. [Repealed]
[Repealed].
(Oct. 20, 1999, D.C. Law 13-38, § 2702(a)(2), 46 DCR 6373; Oct. 1, 2002, D.C. Law 14-190, § 802(a), 49 DCR 6968; Oct. 30, 2018, D.C. Law 22-168, § 7192(b), 65 DCR 9388.)
Section References
This section is referenced in § 47-812 and § 47-1806.03.
Effect of Amendments
D.C. Law 14-190, in the introductory paragraph, deleted “for fiscal years 1999, 2000, 2001, and 2002” from the first sentence.
Cross References
Establishment of real property tax rates, see § 47-812.
Income and franchise taxes, residents and nonresidents, imposition and rates, see § 47-1806.03.
Real property tax rates, property classes, see § 47-813.
Tax on corporations and financial institutions, levy and rates, see § 47-1807.02.
Tax on unincorporated businesses, levy and rates, see § 47-1808.03.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 7192(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) repeal of this section, see § 7192(b) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
For temporary (90 day) amendment of section, see § 802(a) of Fiscal Year 2003 Budget Support Emergency Act of 2002 (D.C. Act 14-453, July 23, 2002, 49 DCR 8026).
Short Title
Short title of subtitle A of title VIII of Law 14-190: Section 801 of D.C. Law 14-190 provided that subtitle A of title VIII of the act may be cited as the Tax Rate Revision Amendment Act of 2002.
2023 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 VI-B - Certifications for Maintenance of Effort and Matching Funds › § 47–387.51. Maintenance of Effort and Matching funds inclusion in budget

§ 47–387.51. Maintenance of Effort and Matching funds inclusion in budget.
Beginning with the Fiscal Year 2003 Proposed Budget and Financial Plan, the Chief Financial Officer shall certify to the Council that the Mayor has included in the proposed budget and financial plan the amounts necessary to meet and maintain the local requirements for Maintenance of Effort and Matching funds and the certification shall be included in the proposed budget and financial plan submitted by the Mayor to the Council.
(Oct. 3, 2001, D.C. Law 14-28, § 4802, 48 DCR 6981; Mar. 13, 2004, D.C. Law 15-105, § 79(a), 51 DCR 881.)
Effect of Amendments
D.C. Law 15-105 validated previously made technical corrections.
Emergency Legislation
For temporary (90 day) addition of section, see § 4302 of Fiscal Year 2002 Budget Support Emergency Act of 2001 (D.C. Act 14-124, August 3, 2001, 48 DCR 7861).
2023 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 VI-B - Certifications for Maintenance of Effort and Matching Funds › § 47–387.52. Effect of reprogrammings on Maintenance of Effort and Matching funds

§ 47–387.52. Effect of reprogrammings on Maintenance of Effort and Matching funds.
Beginning in Fiscal Year 2002, the Chief Financial Officer shall certify that any proposed reprogramming by the Mayor will not affect the amounts necessary to meet and maintain the local requirements for Maintenance of Effort and Matching funds and the certification shall be included in the proposed reprogramming request submitted by the Mayor to the Council.
(Oct. 3, 2001, D.C. Law 14-28, § 4803, 48 DCR 6981; Mar. 13, 2004, D.C. Law 15-105, § 79(b), 51 DCR 881.)
Effect of Amendments
D.C. Law 15-105 validated a previously made technical correction.
Cross References
Chief Financial Officer of the District of Columbia, functions during control year, see § 1-204.24a.
Emergency Legislation
For temporary (90 day) addition of section, see § 4303 of Fiscal Year 2002 Budget Support Emergency Act of 2001 (D.C. Act 14-124, August 3, 2001, 48 DCR 7861).
2023 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 VII - Financial Responsibility and Management Assistance › Part A - Establishment and Organization of Authority › § 47–391.04. Exemption from liability for claims for authority employees

§ 47–391.04. Exemption from liability for claims for authority employees.
The Authority, its members, and its employees may not be liable for any obligation of or claim against the Authority or its members or employees or the District of Columbia resulting from actions taken to carry out this Act.
(Apr. 17, 1995, 109 Stat. 105, Pub. L. 104-8, § 104; Apr. 26, 1996, 110 Stat. 1321 224, Pub. L. 104-134, § 153(c); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-391.4.
References in Text
“This Act,” referred to in this section, is the District of Columbia Financial Responsibility and Management Assistance Act of 1995, approved April 17, 1995, 109 Stat. 97, Pub. L. 104-8.
2023 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 VII - Financial Responsibility and Management Assistance › Part A - Establishment and Organization of Authority › § 47–391.05. Treatment of actions arising from act

§ 47–391.05. Treatment of actions arising from act.
(a) Jurisdiction established in District Court for District of Columbia. — Except as provided in § 47-391.03(e)(2) (relating to the issuance of an order enforcing a subpoena), any action against the Authority or any action otherwise arising out of this Act, in whole or in part, shall be brought in the United States District Court for the District of Columbia.
(b) Prompt appeal. —
(1) Court of appeals. — Notwithstanding any other provision of law, any order of the United States District Court for the District of Columbia which is issued pursuant to an action brought under subsection (a) of this section shall be reviewable only pursuant to a notice of appeal to the United States Court of Appeals for the District of Columbia Circuit.
(2) Supreme Court. — Notwithstanding any other provision of law, review by the Supreme Court of the United States of a decision of the Court of Appeals which is issued pursuant to paragraph (1) of this subsection may be had only if the petition for such review is filed within 10 days after the entry of such decision.
(c) Timing of relief. — No order of any court granting declaratory or injunctive relief against the Authority, including relief permitting or requiring the obligation, borrowing, or expenditure of funds, shall take effect during the pendency of the action before such court, during the time appeal may be taken, or (if appeal is taken) during the period before the court has entered its final order disposing of such action.
(d) Expedited consideration. — It shall be the duty of the United States District Court for the District of Columbia, the United States Court of Appeals for the District of Columbia Circuit, and the Supreme Court of the United States to advance on the docket and to expedite to the greatest possible extent the disposition of any matter brought under subsection (a) of this section.
(Apr. 17, 1995, 109 Stat. 105, Pub. L. 104-8, § 105; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-391.5.
References in Text
“This Act,” referred to in subsection (a), is the District of Columbia Financial Responsibility and Management Assistance Act of 1995, approved April 17, 1995, 109 Stat. 97, Pub. L. 104-8.
2023 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 VII - Financial Responsibility and Management Assistance › Part A - Establishment and Organization of Authority › § 47–391.07. Suspension of activities

§ 47–391.07. Suspension of activities.
(a) Suspension upon payment of Authority obligations. —
(1) In general. — Upon the expiration of the 12-month period which begins on the date that the Authority certifies that all obligations arising from the issuance by the Authority of bonds, notes, or other obligations pursuant to part C of this subchapter have been discharged, and that all borrowings by or on behalf of the District of Columbia pursuant to §§ 47-3401 through 47-3401.04, have been repaid, the Authority shall suspend any activities carried out under this Act and the terms of the members of the Authority shall expire.
(2) No suspension during control year. — The Authority may not suspend its activities pursuant to paragraph (1) of this subsection at any time during a control year.
(b) Reactivation upon initiation of control period. — Upon receiving notice from the Chairs of the Appropriations Committees of the House of Representatives and the Senate that a control period has been initiated (as described in § 47-392.09) at any time after the Authority suspends its activities under subsection (a) of this section, the President shall appoint members of the Authority, and the Authority shall carry out activities under this Act, in the same manner as the President appointed members and the Authority carried out activities prior to such suspension.
(Apr. 17, 1995, 109 Stat. 106, Pub. L. 104-8, § 107; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-391.7.
Section References
This section is referenced in § 47-392.21.
References in Text
“This Act,” referred to in subsections (a) and (b), is the District of Columbia Financial Responsibility and Management Assistance Act of 1995, approved April 17, 1995, 109 Stat. 97, Pub. L. 104-8.
2023 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 VII - Financial Responsibility and Management Assistance › Part A - Establishment and Organization of Authority › § 47–391.08. Application of laws of District of Columbia to Authority

§ 47–391.08. Application of laws of District of Columbia to Authority.
(a) In general. — The following laws of the District of Columbia (as in effect on April 17, 1995) shall apply to the members and activities of the Authority:
(1) § 1-207.42;
(2) §§ 2-531 through 2-536; and
(3) § 1-1162.23.
(b) No control, supervision, oversight, or review by Mayor or Council. — Neither the Mayor nor the Council may exercise any control, supervision, oversight, or review over the Authority or its activities.
(c) Authority not subject to representation by Attorney General for the District of Columbia. — In any action brought by or on behalf of the Authority, and in any action brought against the Authority, the Authority shall be represented by such counsel as it may select, but in no instance may the Authority be represented by the Attorney General for the District of Columbia.
(Apr. 17, 1995, 109 Stat. 107, Pub. L. 104-8, § 108; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 13, 2005, D.C. Law 15-354, § 73(a)(3), 52 DCR 2638; Mar. 2, 2007, D.C. Law 16-191, § 48(h)(1), 53 DCR 6794; Apr. 27, 2012, D.C. Law 19-124, § 501(n)(1), 59 DCR 1862.)
Prior Codifications
1981 Ed., § 47-391.8.
Section References
This section is referenced in § 47-391.01.
Effect of Amendments
D.C. Law 15-354 substituted “Attorney General for the District of Columbia” for “Corporation Counsel”.
D.C. Law 16-191, in subsec. (c), validated a previously made technical correction.
D.C. Law 19-124, in subsec. (a)(3), substituted “ § 1-1162.23 ” for “§ 1-1106.01”.
Emergency Legislation
For temporary (90 day) amendment of section, see § 401(n)(1) of Board of Ethics and Government Accountability Establishment and Comprehensive Ethics Reform Emergency Amendment Act of 2012 (D.C. Act 19-298, January 29, 2012, 59 DCR 683).