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 within a fiscal year.
(2A) "Emergencies involving the safety of human life or the protection of property" does not include ongoing, regular functions of government the suspension of which would not imminently threaten the safety of human life or the protection of property.
(3) "Employee" means an individual who performs a function of the District Government and who receives compensation for the performance of that function.
(4) "Manager" means an individual chosen or appointed to manage, direct, or administer some affairs of the agency, including the expenditure of funds.
(5) "Program" means the highest level, for budgeting and expenditure control, within the agency that the District of Columbia Government uses for a specific purpose for appropriated budget authority. A program may consist of multiple activities, which combined achieve the stated purpose and goals.
(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; Sept. 20, 2012, D.C. Law 19-168, § 1102(a), 59 DCR 8025.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 15-105, in the introductory paragraph, validated a previously made technical correction.
D.C. Law 19-168 added par. (2A).
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 1102(a) of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).
For temporary (90 day) amendment of section, see § 1102(a) of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).
Legislative History of Laws
Law 14-285, the "District Anti-Deficiency Act of 2002", was introduced in Council and assigned Bill No. 14-811, which was referred to Committee of the Whole. The Bill was adopted on first and second readings on December 3, 2002, and December 17, 2002, respectively. Signed by the Mayor on January 22, 2003, it was assigned Act No. 14-619 and transmitted to both Houses of Congress for its review. D.C. Law 14-285 became effective on April 4, 2003.
For Law 15-105, see notes following § 47-340.22.
Law 19-168, the "Fiscal Year 2013 Budget Support Act of 2012", was introduced in Council and assigned Bill No. 19-743, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on May 15, 2012, and June 5, 2012, respectively. Signed by the Mayor on June 22, 2012, it was assigned Act No. 19-385 and transmitted to both Houses of Congress for its review. D.C. Law 19-168 became effective on September 20, 2012.
Miscellaneous Notes
Allocation of Spending (FY 2011), see Mayor's Order 2010-160, October 8, 2010 (57 DCR 9559).
Rescission of Quarterly Apportionment Provisions and Non-Personal Services Restrictions for Subordinate Executive Branch Agencies Imposed Under Mayor's Order 2010-160, see Mayor's Order 2011-35, January 19, 2011 (58 DCR 869).
NPS Restrictions for Subordinate Executive Branch Agencies, see Mayor's Order 2011-102, May 18, 2011 (58 DCR 4678).
Allocation of Spending (FY 2012), see Mayor's Order 2011-188, December 1, 2011 (58 DCR 10385).
Short title: Section 1101 of D.C. Law 19-168 provided that subtitle J of title I of the act may be cited as "Anti-Deficiency Emergencies and Capital Projects Act of 2012".
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 project;
(2) Obligate the District for the payment of money before an appropriation is made or before a certification of the availability of funds is made, unless authorized by law; provided, that this paragraph shall not prohibit the acceptance of voluntary services or employment of personal services exceeding that authorized by law during emergencies involving the safety of human life or the protection of property;
(3) Approve a disbursement without appropriate authorization;
(4) Defer recording a transaction incurred in the current fiscal year to a future fiscal year;
(5) Allow an expenditure or obligation to exceed apportioned amounts;
(6) Fail to submit a required plan or projection in a timely manner;
(7) Knowingly report incorrectly on spending to date or on projected total annual spending;
(8) Fail to adhere to a spending plan through overspending that is greater than 5% of the agency's budget, or $1 million, regardless of the percentage; or
(9) Make or authorize an expenditure or obligation for one capital project from another capital project.
(Apr. 4, 2003, D.C. Law 14-285, § 2, 50 DCR 940; Mar. 14, 2007, D.C. Law 16-293, § 2(a), 54 DCR 1083; Sept. 20, 2012, D.C. Law 19-168, § 1102(b), 59 DCR 8025.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 16-293 rewrote the section, which formerly read:
"A District agency head, deputy agency head, agency chief financial 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 or fund;
"(2) Involve the District in a contract or obligation for the payment of money before an appropriation is made unless authorized by law;
"(3) Approve a disbursement without appropriate authorization; or
"(4) Defer recording a transaction incurred in the current fiscal year to a future fiscal year."
D.C. Law 19-168, in par. (1), substituted "agency, fund, or capital project" for "agency or fund"; in par. (2), substituted "unless authorized by law; provided, that this paragraph shall not prohibit the acceptance of voluntary services or employment of personal services exceeding that authorized by law during emergencies involving the safety of human life or the protection of property" for "unless authorized by law" ; in par. (7), deleted "or" from the end; in par. (8), substituted "; or" for a period at the end; and added par. (9).
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 1102(b) of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).
For temporary (90 day) amendment of section, see § 1102(b) of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).
Legislative History of Laws
For Law 14-285, see notes following § 47-355.01.
Law 16-293, the "Anti-Deficiency Act Revision Act of 2006", was introduced in Council and assigned Bill No. 16-988, which was referred to Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 14, 2006, and December 5, 2006, respectively. Signed by the Mayor on December 28, 2006, it was assigned Act No. 16-652 and transmitted to both Houses of Congress for its review. D.C. Law 16-293 became effective on March 14, 2007.
For history of Law 19-168, see notes under § 47-355.01.
Miscellaneous Notes
Allocation of Spending (FY 2010), see Mayor's Order 2010-24, February 5, 2010 (57 DCR 1276).
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. Spending projections shall be submitted to the agency head and the agency fiscal officer. Summarized agency spending projections shall be submitted to the Chief Financial Officer no more than 30 days after the end of the quarter.
(Apr. 4, 2003, D.C. Law 14-285, § 2, 50 DCR 940; Mar. 14, 2007, D.C. Law 16-293, § 2(b), 54 DCR 1083.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 16-293, substituted "quarterly" for "monthly", "fiscal" for "chief financial", and "quarter" for "month".
Legislative History of Laws
For Law 14-285, see notes following § 47-355.01.
For Law 16-293, see notes following § 47-355.02.
(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 Congressional submission, a revised spending plan and a revised Schedule A, each by source of funds, must be submitted to the Chief Financial Officer within one month of final approval of the budget.
(b) Any revision to an agency's approved operating budget during a fiscal year shall be reflected in a revised spending plan submitted to the Chief Financial Officer within one month of the approval of the revised budget.
(Apr. 4, 2003, D.C. Law 14-285, § 2, 50 DCR 940; Mar. 14, 2007, D.C. Law 16-293, § 2(c), 54 DCR 1083.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 16-293, in subsec. (a), substituted "agency fiscal officer" for "agency chief financial officer" and "one month" for "15 days"; and in subsec. (b), substituted "one month" for "10 days".
Legislative History of Laws
For Law 14-285, see notes following § 47-355.01.
For Law 16-293, see notes following § 47-355.02.
(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 by the CFO's observations regarding spending patterns and steps being taken to assure spending remains within the approved budget.
(a-1) Each Agency Financial Officer ("AGO") shall submit quarterly reports to the Chairperson of the Council committee that has purview over the AGO's agency. Each report shall include the agency's actual expenditures, obligations, and commitments, organized by source of funds, and compared to their approved spending plan. The report shall be accompanied by the AGO's analysis of spending patterns and of the steps taken to assure that spending remains within the approved budget.
(b) The Chief Financial Officer shall be required to develop the quarterly apportionment of funds, by source of funds, for each agency based on the spending plans submitted by agency heads and agency fiscal officers. The apportionment shall be binding on agencies unless otherwise modified by the Chief Financial Officer.
(c) The Chief Financial Officer shall determine when each agency will transition to the quarterly apportionment of funds, so long as all agencies transition to quarterly apportionment within 3 years of [April 4, 2003].
(d) Nothing in this section is intended to interfere with the exclusive authority and discretion of the District of Columbia Retirement Board to manage and control retirement funds pursuant to [Chapter 7 of Title 1].
(e)(1) The Chief Financial Officer shall submit a quarterly summary to the Council and the Mayor on all:
(A) Reprogrammings;
(B) Intra-District transfers; and
(C) Other budget modifications that involve a change in the purpose of the use of the funds that are not included in the annual budget and are more than $50,000 and less than $500,000.
(2)(A) The summary shall set forth clearly and concisely each budget category affected by the reprogramming, intra-District transfer, or other budget modification, as described in paragraph (1) of this subsection, showing the original and new amounts, as follows:
(i) For the operating budget, by:
(I) Agency;
(II) Object category; and
(III) Object class; and
(ii) For capital projects, by:
(I) Program;
(II) Agency;
(III) Object category; and
(IV) Project and subproject.
(B) For capital projects, the summary shall also describe any consequences of the shift, such as personnel shifts or equipment transfers.
(Apr. 4, 2003, D.C. Law 14-285, § 2, 50 DCR 940; Mar. 13, 2004, D.C. Law 15-105, § 77(b), 51 DCR 881; Mar. 14, 2007, D.C. Law 16-293, § 2(d), 54 DCR 1083; Mar. 25, 2009, D.C. Law 17-353, § 169, 56 DCR 1117; Sept. 24, 2010, D.C. Law 18-223, § 7142(b), 57 DCR 6242; Apr. 8, 2011, D.C. Law 18-370, § 122(a), 58 DCR 1008.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 15-105, in subsec. (d), validated a previously made technical correction.
D.C. Law 16-293, substituted "agency fiscal officer" for "agency chief financial officer".
D.C. Law 17-353 validated a previously made technical correction in subsec. (b).
D.C. Law 18-223, in the section heading, substituted "Chief Financial Officer and Agency Fiscal Officers" for "Chief Financial Officer"; and added subsec. (a-1).
D.C. Law 18-370 added subsec. (e).
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 7142(b) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
For temporary (90 day) amendment of section, see § 3 of Financial Stability Measures Clarification Emergency Amendment Act of 2010 (D.C. Act 18-593, November 3, 2010, 57 DCR 10475).
For temporary (90 day) amendment of section, see § 122(a) of Fiscal Year 2011 Supplemental Budget Support Emergency Act of 2010 (D.C. Act 18-694, January 19, 2011, 58 DCR 662).
For temporary (90 day) amendment of section, see § 2 of Office of the Chief Financial Officer Audit Report Transparency Emergency Act of 2012 (D.C. Act 19- 530, November 2, 2012, 59 DCR 13332).
Legislative History of Laws
For Law 14-285, see notes following § 47-355.01.
For Law 15-105, see notes following § 47-340.22.
For Law 16-293, see notes following § 47-355.02.
For Law 17-353, see notes following § 47-308.
Law 18-223, the "Fiscal Year 2011 Budget Support Act of 2010", was introduced in Council and assigned Bill No. 18-731, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on May 26, 2010, and June 15, 2010, respectively. Signed by the Mayor on July 2, 2010, it was assigned Act No. 18-462 and transmitted to both Houses of Congress for its review. D.C. Law 18-223 became effective on September 24, 2010.
For history of Law 18-370, see notes under § 47-143.
Miscellaneous Notes
Short title: Section 7141 of D.C. Law 18-223 provided that subtitle O of title VII of the act may be cited as the "Agency Financial Reporting Act of 2010".
Short title: Section 121 of D.C. Law 18-370 provided that subtitle C of title I of the act may be cited as "Reprogramming Policy Reform Act of 2010".
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.)
HISTORICAL AND STATUTORY NOTES
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."
Legislative History of Laws
For Law 14-285, see notes following § 47-355.01.
For Law 15-105, see notes following § 47-340.22.
For Law 16-293, see notes following § 47-355.02.
(a) Within 30 days of [April 4, 2003], the Mayor and Chief Financial Officer shall establish a review board, which shall convene, within 60 days of an alleged violation of § 47-355.02, to investigate the causes of the violation. The review board shall assess the culpability of responsible employees, recommend an appropriate disciplinary action, and report to the Council the actions proposed to be taken based on the review board's findings.
(b) The report to the Council shall include all relevant facts, including the following:
(1) The violation;
(2) The name and title of the employees who were responsible for the violation;
(3) Any justification; and
(4) A statement of the action taken or proposed to be taken.
(c) The review board may recommend that no action be taken where it finds a justification for the violation or may determine that no violation actually occurred. Justification may include overspending as a result of court orders, entitlements, or explicit authorization in an appropriations act.
(d) Subsection (a) of this section shall not be a prerequisite for adverse personnel action under this subchapter.
(Apr. 4, 2003, D.C. Law 14-285, § 2, 50 DCR 940; Mar. 13, 2004, D.C. Law 15-105, §§ 12(b), 77(d), 51 DCR 881; Mar. 14, 2007, D.C. Law 16-293, § 2(f), 54 DCR 1083.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 15-105, in subsec. (a), substituted "§ 47-355.06" for "subsection (a) of this section"; and, in subsec. (c), validated a previously made technical correction.
D.C. Law 16-293, rewrote subsecs. (a) and (c), which formerly read:
"(a) Within 30 days of [April 4, 2003], the Mayor and Chief Financial Officer shall establish a review board, which shall within 30 days of learning of a violation specified in § 47-355.06 by an agency convene a review board to investigate the causes of the violation. The review board shall assess the culpability of responsible employees, recommend an appropriate disciplinary action, and report to the Council the actions proposed to be taken based on the review board's findings."
"(c) The review board may recommend that no action be taken where it finds a justification for the violation. Justification may include overspending as a result of court orders, entitlements, or explicit authorization in an appropriations act."
Legislative History of Laws
For Law 14-285, see notes following § 47-355.01.
For Law 15-105, see notes following § 47-340.22.
For Law 16-293, see notes following § 47-355.02.
Delegation of Authority
Delegation of Mayor's Rulemaking Authority to the Board of Review for Anti-Deficiency Violations, see Mayor's Order 2004-125, August 2, 2004 (51 DCR 8006).
Miscellaneous Notes
Establishment--Board of Review for Anti-Deficiency Violations, see Mayor's Order 2003-156, November 7, 2003 (50 DCR 10187).
Within 30 days of [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.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 15-105 validated a previously made technical correction.
Legislative History of Laws
For Law 14-285, see notes following § 47-355.01.
For Law 15-105, see notes following § 47-340.22.
