Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

The Mayor, pursuant to title 1 of the District of Columbia Administrative Procedure Act, approved October 21, 1968 (82 Stat. 1204; § 2-501 et seq.), shall issue rules to implement the provisions of this subchapter.

For the purposes of this subchapter, the term: (1) “Agency” means an agency, office, department, board, commission, or independent agency or instrumentality of the District Government. (2) “Apportionment” means the division of an agency’s appropriated budget authority by periods …

A District agency head, deputy agency head, agency fiscal officer, agency budget director, agency controller, manager, or other employee may not: (1) Make or authorize an expenditure or obligation exceeding an amount available in an appropriation for an agency, fund, or capital p…

A manager shall develop year-end spending projections, by source of funds, on a quarterly basis, which show year-to-date spending, approved budget, year-end projected spending, explanations of variances greater than 5%, and in the case of overspending, a corrective action plan. S…

(a) By October 1 of each year, an agency head and agency fiscal officer shall jointly submit to the Chief Financial Officer a monthly spending plan and a Schedule A, each by source of funds, based on the budget submitted to Congress. If an agency’s budget is changed after Congres…

(a) The Chief Financial Officer shall submit reports to the Council and the Mayor on a quarterly basis indicating each agency’s actual expenditures, obligations, and commitments, each by source of funds, compared to their approved spending plan. This report shall be accompanied b…

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.

(a) The Board of Review for Anti-Deficiency Violations (“Review Board”) is established as an independent agency within the District of Columbia government, consistent with the meaning of the term independent agency, as provided in [§ 1-603.01(13)]. (b) The Review Board shall: (1)…

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 require…

For the purposes of this subchapter, the term: (1) “Agency” means the highest organizational unit of the District of Columbia government at which budgeting data is aggregated. (2) “Agency funding source” means the designated resource or fund to which expenditures shall be charged…

(a) A reprogramming shall be used only when an unforeseen situation develops, and then only if postponement until the next appropriations cycle would result in a serious hardship in the management of the City. (b) Reprogrammings shall not be used to establish new programs or to c…

(a) The Mayor shall submit to the Council for approval a reprogramming request that individually or on a cumulative basis would result in a change to the original appropriated authority, along with certification by the Chief Financial Officer of the availability of funds for the …

Repealed Repealed.

(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 a…

The Chief Financial Officer shall notify the Budget Director of the Council of the District of Columbia in writing 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 pu…

(a) For the purposes of this section, the term “Other-Type Funds” means District revenues, as defined in § 1-201.03(10), generated from fees, fines, assessments, or reimbursements by District of Columbia or its agencies or instrumentalities (including independent agencies or inst…

(a) For the purposes of this section, the term: (1) “Fees and Charges” means District revenues, as defined in § 1-201.03(10), generated from the collection of user fees and charges, licensing fees, and permit fees. (2) “Other-Type Funds” shall have the same meaning as in § 47-368…

(a) For the purposes of this section, the amount identified in a revenue estimate shall exclude one-time revenue as certified by the Chief Financial Officer of the District of Columbia (“CFO”). (b) Repealed. (c) Repealed. (d)(1) Repealed. (2) Repealed. (e)(1) The CFO shall, withi…

(a) There is established a fund designated as the Commodities Cost Reserve Fund, which shall be a segregated account within the General Fund of the District of Columbia. All funds shall be deposited into the Fund without regard to fiscal year limitation pursuant to an act and sha…

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 Col…

(a) An agency with grant-making authority shall not issue grants using any funds it receives through an intra-District transfer, a memorandum of understanding, or a reprogramming from any agency that does not have grant-making authority. (b) Notwithstanding subsection (a) of this…

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 fisca…

(a) Beginning in fiscal year 2009 and each fiscal year thereafter, consistent with revenue collections, the amount appropriated as District of Columbia Funds may be increased— (1) by an aggregate amount of not more than 25 percent, in the case of amounts proposed to be allocated …

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 und…

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 ke…

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 a…

Effective October 1, 1979, for purposes of accounting and financial reporting the District of Columbia shall utilize a fund structure organized into the following fund categories, fund types, and account groups: All funds of the District of Columbia shall be classified and mainta…

(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 s…

(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)…

(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 fro…

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 nam…

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 Di…

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…

(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 subj…

(a) The Mayor shall monthly give notice to the Council of every proposed application for grant funds or state plan approved by the Mayor. In giving notice to the Council, the Mayor shall provide a summary of a grant application’s major provisions including, but not limited to: (1…

In addition to the notice required by § 47-384, the terms and conditions of each grant application or state plan which provides for or requests any of the following shall be approved by consent of the Council prior to submission to the federal grant-making agency: (1) Any formula…

The Chief Financial Officer (“CFO”) shall, within 30 days of receipt of the Comprehensive Annual Financial Report, certify the District’s accumulated general fund balance for the immediately preceding fiscal year and both the estimated nominal gross domestic product growth rate (…

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…

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 incl…

Pursuant to Article I, section 8, clause 17 of the Constitution of the United States, there is hereby established the District of Columbia Financial Responsibility and Management Assistance Authority, consisting of members appointed by the President in accordance with subsection …

The Authority shall have an Executive Director who shall be appointed by the Chair with the consent of the Authority. The Executive Director shall be paid at a rate determined by the Authority, except that such rate may not exceed the rate of basic pay payable for level IV of the…

The Authority may, for the purpose of carrying out this Act, hold hearings, sit and act at times and places, take testimony, and receive evidence as the Authority considers appropriate. The Authority may administer oaths or affirmations to witnesses appearing before it. Any membe…

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.

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 Col…

The Authority shall submit a proposed budget for each fiscal year to the President for inclusion in the annual budget for the District of Columbia under part D of title IV of the District of Columbia Home Rule Act not later than the May 1 prior to the first day of the fiscal year…

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 borrowin…

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. Neither the Mayor nor the Council may exercise any control, supervision, ov…

(a) The Authority may employ a Chief Management Officer of the District of Columbia, who shall be appointed by the Chair with the consent of the Authority. The Chief Management Officer shall assist the Authority in the fulfillment of its responsibilities under the District of Col…

For each fiscal year for which the District government is in a control period, the Mayor shall develop and submit to the Authority a financial plan and budget for the District of Columbia in accordance with this section. A financial plan and budget for the District of Columbia fo…

Not later than the February 1 preceding a fiscal year for which the District government is in a control period, the Mayor shall submit to the Authority and the Council a financial plan and budget for the fiscal year which meets the requirements of § 47-392.01. Upon receipt of the…