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 I-B - Financial Accountability and Management › § 47–318.01. Mayoral budget submissions required; accounting of expenditures

§ 47–318.01. Mayoral budget submissions required; accounting of expenditures.
(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.
(b) Pursuant to §§ 1-204.42 and 1-204.43, the Chief Financial Officer shall prepare, on a biennial basis, and the Mayor shall include in the budget submission to the Council, a tax expenditure budget that estimates the revenue loss to the District government from each tax expenditure for the current fiscal year and the next 2 fiscal years. The Chief Financial Officer shall present the first tax expenditure budget for inclusion in the fiscal year 2003 budget submission to the Council, but shall also prepare for inclusion in the fiscal year 2002 budget submission a pilot tax expenditure budget that includes the tax expenditures for which, in the judgment of the Chief Financial Officer, there is sufficient information to estimate the revenue loss. Beginning with the fiscal year 2003 budget submission, the tax expenditure budget shall include the following information:
(1) An estimate of the annual revenue loss to the District government from each tax expenditure;
(2) A citation of the statutory authority for each tax expenditure;
(3) A description of the objective of the tax expenditure;
(4) An analysis of whether the tax expenditure is meeting the objective;
(5) An analysis of the tax expenditure’s effect on the distribution of the tax burden and the administration of the tax system; and
(6) Other factors that the Chief Financial Officer may consider appropriate.
(Nov. 25, 1993, D.C. Law 10-64, § 3, 40 DCR 7347; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; October 4, 2000, D.C. Law 13-161, § 2(b), 47 DCR 5805.)
Prior Codifications
1981 Ed., § 47-318.1.
Effect of Amendments
D.C. Law 13-161 designated the existing text as subsec. (a), and added subsec. (b).
Emergency Legislation
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
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.
Editor's Notes
Section 1202 of D.C. Law 15-39 provided:
“(a) For fiscal year 2005, the Mayor shall submit a budget to the Council that increases local funds spending by no more than 3.5% of the fiscal year 2004 budget approved by the Council. Any spending transferred from local funds in fiscal year 2004 to non-local funds in Fiscal year 2005 shall be included in any calculation to determine whether the proposed spending for fiscal year 2005 is more than 3.5% greater than local spending in fiscal year 2004.
“(b) By July 1, 2003, the Chief Financial Officer and the Mayor shall identify by contract or subagency, the areas where contract savings identified by the Fiscal Year 2004 Budget Request Act, passed on May 6, 2003 (Enrolled version of Bill 15-214) shall occur and submit the information to Council.
“(c) The budget submission pursuant to subsection (a) of this section shall provide that not less than 1/2 of the personnel costs for Public Safety Communications Center services in fiscal year 2004 shall instead be paid by local funds in fiscal year
Section 1042(a) of D.C. Law 15-205, as amended by section 1002 of D.C. Law 16-33, provided:
“(a) Beginning with the submission of the fiscal year 2006 budget, the Mayor shall submit a budget to the Council that is segmented and distinctly identifies:
“(1) That portion of the budget submission in which local funds are consistent with the amount projected in spending for the previous fiscal year by the Council in its Committee of the Whole Report on the Budget Request Act; provided, that the amounts included in the Committee of the Whole Report are to be revised to incorporate supplemental budget actions approved by the District during the course of any fiscal year; provided further, that the revised projections are certified by the Office of the Chief Financial Officer; and
“(2) Any additional proposed budget expenditures not included in paragraph (1) of this subsection that are supported by the revenue and resources certified as available by the Office of the Chief Financial Officer.”