2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–131. Establishment of General Fund and special accounts; audit of closed special funds

§ 47–131. Establishment of General Fund and special accounts; audit of closed special funds.
(a) There is established for the District of Columbia the General Fund of the District of Columbia (hereinafter in this section referred to as the “General Fund”) which shall consist of the following revenues:
(1) Taxes, fees, charges, and miscellaneous receipts;
(2) Federal payments authorized by §§ 34-2401.25 and 34-2112 and by § 1-205.02 [repealed];
(3) Loans advanced to the District of Columbia by the Secretary of the Treasury, and other loans for operating expenses of the District of Columbia government; and
(4) Any moneys for operating expense purposes not otherwise designated to be deposited in another fund of the District of Columbia government.
(b) The Council of the District of Columbia may, from time to time, establish accounts within the General Fund and may direct the Mayor of the District of Columbia to institute such accounting procedures as may be necessary to separately report the revenue and expenditures related to individual programs and activities as it may designate, except that such directives shall not be construed as limiting the authority to transfer funds between accounts established in the General Fund. Within 60 days of the effective date of the establishment of any such account by the Council of the District of Columbia, the Mayor shall submit for Council approval by resolution, a list of the specific taxes, fees, charges, other receipts and expenditures deemed to fully represent the revenues and expenditures associated with the activity or program of each account established.
(c) The Council hereby establishes in the General Fund special accounts for receipts and expenditures related to the following:
(1) The provision of water service, including the operation of the Washington Aqueduct;
(2) The provision of sewer service, including the District of Columbia’s share of the cost of Potomac Interceptor; and
(3) Repealed.
(4) The administration, operating, and marketing of the industrial revenue bond program established pursuant to [§ 1-204.90] and the costs of operating and administering economic development programs pursuant to § 47-340.23.
(d) Within 180 days of the effective date of this Act abolishing certain special funds, the Mayor shall conduct an audit of each fund as closed and shall submit such audit report to the Council.
(Jan. 22, 1976, D.C. Law 1-42, § 9, 22 DCR 6318; Apr. 30, 1982, D.C. Law 4-103, § 3, 29 DCR 1395; enacted, April 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 20, 1998, D.C. Law 12-60, § 503, 44 DCR 7378; Oct. 20, 2005, D.C. Law 16-33, § 2112(a), 52 DCR 7503.)
Prior Codifications
1981 Ed., § 47-131.
1973 Ed., § 47-130c.
Section References
This section is referenced in § 6-1061.04, § 34-2302, § 47-340.21, § 47-2301, § 47-2324, and § 47-2853.11.
Effect of Amendments
D.C. Law 16-33 rewrote subsec. (c)(4), which had read as follows: “(4) The administration, operation, and marketing of the industrial revenue bond program established pursuant to § 1-204.90.”
Cross References
Assessments for street paving, deposit into general fund, see § 47-2324.
Cable Television, special account in general fund, see § 34-1252.03.
General fund, availability for various purposes, see §§ 34-2102, 34-2103, and 34-2113.
Industrial revenue bond fees, deposit of proceeds, see § 47-340.21.
Motor fuel tax, deposit of proceeds, see § 47-2301.
Occupations and professions licensure, special account, see § 47-2853.11.
Registration of motor vehicles, deposit of fees, see § 50-1501.03.
Regulation of parking, deposit of fees, see § 50-2607.
Rehabilitation of alcoholics, donations and gifts, deposit of proceeds in general fund, see § 24-615.
Sanitary sewage works, lien enforcement, deposit of proceeds, see § 34-2110.
Washington aqueduct, deposit of water rents, see § 34-2401.14.
Water and sewer services amnesty program, treatment of outstanding charges, see § 34-2302.
Emergency Legislation
For temporary (90 day) amendment of section, see § 2112(a) 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 I of title II of Law 16-33: Section 2111 of D.C. Law 16-33 provided that subtitle I of title II of the act may be cited as the Great Streets Development Act of 2005.
References in Text
“This Act,” referred to in subsection (d) of this section, is D.C. Law 1-42, the Revenue Funds Availability Act of 1975, approved January 22, 1976 ( 22 DCR 6318), codified as §§ 24-615, 50-1501.03, 50-2201.03, 50-2607, 34-2401.14, 34-2101 to 34-2104, 34-2110, 34-2113, 34-2132, 34-2133, 47-131, 47-2301, 47-2324, and 47-2509.
Editor's Notes
Purpose of D.C. Law 1-42: See § 2 of the Act of January 22, 1976, D.C. Law 1-42.
References to funds abolished by D.C. Law 1-42: See § 8 of the Act of January 22, 1976, D.C. Law 1-42.