Prior Codifications

1981 Ed., § 47-317.1.

Effect of Amendments

Pub. L. 109-356 rewrote the section which had read as follows:

"(a) In general. -- There is hereby established within the executive branch of the government of the District of Columbia an Office of the Chief Financial Officer of the District of Columbia (hereafter referred to as the "Office"), which shall be headed by the Chief Financial Officer of the District of Columbia (hereafter referred to as the "Chief Financial Officer").

"(b) Office of the Treasurer. -- The Office shall include the Office of the Treasurer, which shall be headed by the Treasurer of the District of Columbia, who shall be appointed by the Chief Financial Officer and subject to the Chief Financial Officer's direction and control.

"(c) Transfer of other offices. -- Effective with the appointment of the first Chief Financial Officer under § 1-204.24b, the functions and personnel of the following offices are transferred to the Office:

"(1) The Controller of the District of Columbia;

"(2) The Office of the Budget;

"(3) The Office of Financial Information Services; and

"(4) The Department of Finance and Revenue.

"(d) Service of heads of other offices. --

"(1) Office heads appointed by Mayor. -- With respect to the head of the Office of the Budget and the head of the Department of Finance and Revenue:

"(A) The Mayor shall appoint such individuals with the advice and consent of the Council, subject to the approval of the Authority during a control year; and

"(B) During a control year, the Authority may remove such individuals from office for cause, after consultation with the Mayor.

"(2) Office heads appointed by Chief Financial Officer. -- With respect to the Controller of the District of Columbia and the head of the Office of Financial Information Services:

"(A) The Chief Financial Officer shall appoint such individuals subject to the approval of the Mayor; and

"(B) The Chief Financial Officer may remove such individuals from office for cause, after consultation with the Mayor."

Legislative History of Laws

Law 12-81, the "Technical Amendments Act of 1998," was introduced in Council and assigned Bill No. 12-408, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on November 4, 1997, and December 4, 1997, respectively. Signed by the Mayor on December 22, 1997, it was assigned Act No. 12-246 and transmitted to both Houses of Congress for its review. D.C. Law 12-81 became effective on March 24, 1998.

References in Text

Pursuant to the Office of the Chief Financial Officer's "Notice of Public Interest" published in the April 18, 1997, issue of the District of Columbia Register (44 DCR 2345) the Office of Tax and Revenue assumed all of the duties and functions previously performed by the Department of Finance and Revenue, as set forth in Commissioner's Order 69-96, dated March 7, 1969. This action was made effective January 22, 1997, nunc pro tunc.

Prior Codifications

1981 Ed., § 47-317.2.

Effect of Amendments

Public Law 106-522 in subsec. (a) added at the end of par. (1)(B) "Upon confirmation by the Council, the name of the Chief Financial Officer shall be submitted to the Committees on Appropriations of the Senate and House of Representatives, the Committee on Governmental Affairs of the Senate, and the Committee on Government Reform of the House of Representatives for a 30-day period of review and comment before the appointment takes effect."; and in par. (2)(B), struck the period at the end and inserted the following: "upon dismissal by the Mayor and approval of that dismissal by a 2/3 vote of the Council. Upon approval of the dismissal by the Council, notice of the dismissal shall be submitted to the Committees on Appropriations of the Senate and House of Representatives, the Committee on Governmental Affairs of the Senate, and the Committee on Government Reform of the House of Representatives for a 30-day period of review and comment before the dismissal takes effect."

Pub. L. 107-96, in subsec. (c), substituted "equal to" for "determined by the Mayor,except that such rate may not exceed", and substituted "level I" for "level IV".

Pub. L. 109-356 rewrote the section which had read as follows:

"(a) In general. --

"(1) Control year. -- During a control year, the Chief Financial Officer shall be appointed by the Mayor as follows:

"(A) Prior to the appointment of the Chief Financial Officer, the Authority may submit recommendations for the appointment to the Mayor.

"(B) In consultation with the Authority and the Council, the Mayor shall nominate an individual for appointment and notify the Council of the nomination.

"(C) After the expiration of the 7-day period which begins on the date the Mayor notifies the Council of the nomination under subparagraph (B) of this paragraph, the Mayor shall notify the Authority of the nomination.

"(D) The nomination shall be effective subject to approval by a majority vote of the Authority.

"(2) Other years. -- During a year other than a control year, the Chief Financial Officer shall be appointed by the Mayor with the advice and consent of the Council. Prior to appointment, the Authority may submit recommendations for the appointment. Upon confirmation by the Council, the name of the Chief Financial Officer shall be submitted to the Committees on Appropriations of the Senate and House of Representatives, the Committee on Governmental Affairs of the Senate, and the Committee on Government Reform of the House of Representatives for a 30-day period of review and comment before the appointment takes effect.

"(b) Removal. --

"(1) Control year. -- During a control year, the Chief Financial Officer may be removed for cause by the Authority or by the Mayor with the approval of the Authority.

"(2) Other years. -- During a year other than a control year, the Chief Financial Officer shall serve at the pleasure of the Mayor, except that the Chief Financial Officer may only be removed for cause upon dismissal by the Mayor and approval of that dismissal by a 2/3 vote of the Council. Upon approval of the dismissal by the Council, notice of the dismissal shall be submitted to the Committees on Appropriations of the Senate and House of Representatives, the Committee on Governmental Affairs of the Senate, and the Committee on Government Reform of the House of Representatives for a 30-day period of review and comment before the dismissal takes effect.

"(c) Salary. -- The Chief Financial Officer shall be paid at an annual rate equal to the rate of basic pay payable for level I of the Executive Schedule."

Effective Dates

Pub. L. 107-96, § 111(e), provides that: "The amendment made by subsection (d) shall apply with respect to pay periods in fiscal year 2002 and each succeeding fiscal year."

Prior Codifications

1981 Ed., § 47-317.3.

Effect of Amendments

Public Law 106-522 deleted in the caption "during control year, struck in the matter preceding paragraph (1) "During a control year, the Chief Financial Officer" and inserted "The Chief Financial Officer"; struck in paragraph " Preparing" and inserted "During a control year, preparing"; struck in paragraph (3), "Assuring" and inserted "During a control year, assuring "; rewrote paragraph (5); struck in paragraph (11), "or the Authority" and inserted "(or by the Authority during a control year)"; and added at the end new paragraphs (18) through (24). Prior to amendment, subsec. (5) provided:

"(5) With the approval of the Authority, preparing and submitting to the Mayor and the Council:

"(A) Annual estimates of all revenues of the District of Columbia (without regard to the source of such revenues), including proposed revenues, which shall be binding on the Mayor and the Council for purposes of preparing and submitting the budget of the District government for the year under subpart D of subchapter VII of Chapter 3 of this title, except that the Mayor and the Council may prepare the budget based on estimates of revenues which are lower than those prepared by the Chief Financial Officer; and

"(B) Quarterly re-estimates of the revenues of the District of Columbia during the year."

Pub. L. 108-489, in par. (21), substituted "systems (other than the retirement system for police officers, fire fighters, and teachers)" for "systems".

Pub. L. 109-356 rewrote the section which had previously read:

"§ 1-204.24c. Functions.

"The Chief Financial Officer shall have the following duties:

"(1) During a control year, preparing the financial plan and budget for the use of the Mayor for purposes of subpart B of subchapter VII of Chapter 3 of Title 47;

"(2) Preparing the budgets of the District of Columbia for the year for the use of the Mayor for purposes of §§ 1-204.41 to 1-204.53 and 1-204.55 to 1-204.56e.

"(3) During a control year, assuring that all financial information presented by the Mayor is presented in a manner, and is otherwise consistent with, the requirements of the District of Columbia Financial Responsibility and Management Assistance Act of 1995;

"(4) Implementing appropriate procedures and instituting such programs, systems, and personnel policies within the Officer's authority, to ensure that budget, accounting and personnel control systems and structures are synchronized for budgeting and control purposes on a continuing basis;

"(5) Preparing and submitting to the Mayor and the Council, with the approval of the Authority during a control year:

"(A) Annual estimates of all revenues of the District of Columbia (without regard to the source of such revenues), including proposed revenues, which shall be binding on the Mayor and the Council for purposes of preparing and submitting the budget of the District government for the year under §§ 1-204.41 to 1-204.53 and 1-204.55 to 1-204.56e, except that the Mayor and the Council may prepare the budget based on estimates of revenues which are lower than those prepared by the Chief Financial Officer; and

"(B) Quarterly re-estimates of the revenues of the District of Columbia during the year.

"(6) Supervising and assuming responsibility for financial transactions to ensure adequate control of revenues and resources, and to ensure that appropriations are not exceeded.

"(7) Maintaining systems of accounting and internal control designed to provide-

"(A) Full disclosure of the financial impact of the activities of the District government;

"(B) Adequate financial information needed by the District government for management purposes;

"(C) Effective control over, and accountability for, all funds, property, and other assets of the District of Columbia; and

"(D) Reliable accounting results to serve as the basis for preparing and supporting agency budget requests and controlling the execution of the budget.

"(8) Submitting to the Council a financial statement of the District government, containing such details and at such times as the Council may specify;

"(9) Supervising and assuming responsibility for the assessment of all property subject to assessment and special assessments within the corporate limits of the District of Columbia for taxation, preparing tax maps, and providing such notice of taxes and special assessments (as may be required by law);

"(10) Supervising and assuming responsibility for the levying and collection of all taxes, special assessments, licensing fees, and other revenues of the District of Columbia (as may be required by law), and receiving all amounts paid to the District of Columbia from any source (including the Authority);

"(11) Maintaining custody of all public funds belonging to or under the control of the District government (or any department or agency of the District government), and depositing all amounts paid in such depositories and under such terms and conditions as may be designated by the Council (or by the Authority during a control year);

"(12) Maintaining custody of all investment and invested funds of the District government or in possession of the District government in a fiduciary capacity, and maintaining the safekeeping of all bonds and notes of the District government and the receipt and delivery of District government bonds and notes for transfer, registration, or exchange;

"(13) Apportioning the total of all appropriations and funds made available during the year for obligation so as to prevent obligation or expenditure in a manner which would result in a deficiency or a need for supplemental appropriations during the year, and (with respect to appropriations and funds available for an indefinite period and all authorizations to create obligations by contract in advance of appropriations) apportioning the total of such appropriations, funds, or authorizations in the most effective and economical manner;

"(14) Certifying all contracts (whether directly or through delegation) prior to execution as to the availability of funds to meet the obligations expected to be incurred by the District government under such contracts during the year;

"(15) Prescribing the forms of receipts, vouchers, bills, and claims to be used by all agencies, offices, and instrumentalities of the District government;

"(16) Certifying and approving prior to payment all bills, invoices, payrolls, and other evidences of claims, demands, or charges against the District government, and determining the regularity, legality, and correctness of such bills, invoices, payrolls, claims, demands, or charges; and

"(17) In coordination with the Inspector General of the District of Columbia, performing internal audits of accounts and operations and records of the District government, including the examination of any accounts or records of financial transactions, giving due consideration to the effectiveness of accounting systems, internal control, and related administrative practices of the departments and agencies of the District government.

"(18) Exercising responsibility for the administration and supervision of the District of Columbia Treasurer (except that the Chief Financial Officer may delegate any portion of such responsibility as the Chief Financial Officer considers appropriate and consistent with efficiency).

"(19) Administering all borrowing programs of the District government for the issuance of long-term and short-term indebtedness.

"(20) Administering the cash management program of the District government, including the investment of surplus funds in governmental and non-governmental interest-bearing securities and accounts.

"(21) Administering the centralized District government payroll and retirement systems (other than the retirement system for police officers, fire fighters, and teachers).

"(22) Governing the accounting policies and systems applicable to the District government.

"(23) Preparing appropriate annual, quarterly, and monthly financial reports of the accounting and financial operations of the District government.

"(24) Not later than 120 days after the end of each fiscal year, preparing the complete financial statement and report on the activities of the District government for such fiscal year, for the use of the Mayor under § 1- 204.48(a)(4)."

Effective Dates

Section 336(b) of Pub. L. 108-335 provided that the amendment made by subsection (a) shall take effect as if included in the enactment of the Emergency Wartime Supplemental Appropriations Act, 2003 [Public Law 108-11].

Section 4(b) of Pub. L. 108-489 provided: "The amendment made by subsection (a) shall apply with respect to fiscal year 2005 and each succeeding fiscal year."

References in Text

The "District of Columbia Financial Responsibility and Management Assistance Act of 1995", referred to in (3), is Pub. L. 104-8, 109 Stat. 97.

Delegation of Authority

Delegation of authority under D.C. Act 11-404, the "General Obligation Bond Act of 1996", see Mayor's Order 96-146, October 7, 1996 (43 DCR 5671).

Enactment upon adoption of federal legislation: Section 4 of D.C. Law 11-254 provided that "§§ 47-101, 47-117, 47-130, 47-301, 47-302, 47-303, 47-304, 47- 304.1, 47-305, 47-310, 47-312, 47-317.1 through 47-317.6, 47-321 through 47- 325, 47-327 through 47-331, and 47-332 through 47-334 of Title 47 [§§ 1- 204.41, 1-204.55, 1-204.50, 1-204.42, 1-204.43, 1-204.44, 1- 204.46, 1-204.53, 1-204.47, 1-204.48, 1-204.49, 1-204.24a through 1-204.24e, 47-317.06, 1-204.61 through 1-204.65, 1- 204.71 through 1-204.75, 1-204.81, 1-204.85, 1-204.86 and 1- 204.90, 2001 Ed.] of the District of Columbia Code shall be enacted as part of Title 47 upon the adoption by Congress of legislation so enacting these sections."

Pub. L. 107-20, ch. 3, § 2301, July 23, 2001, 115 Stat. 173, provides:

"REPORT BY THE MAYOR. The Mayor of the District of Columbia shall provide the House and Senate Committees on Appropriations, the Senate Committee on Governmental Affairs and the House Committee on Government Reform with a report on the specific authority necessary to carry out the responsibilities transferred to the Chief Financial Officer in a non-control year, outlined in section 155 of Public Law 106-522, the Fiscal Year 2001 District of Columbia Appropriations Act, and responsibilities outlined in Bill 14-254, passed by the Council of the District of Columbia on July 10, 2001 relating to the transition of responsibilities under Public Law 104-8, the District of Columbia Financial Responsibility and Management Assistance Act of 1995, within 45 days of the enactment of this Act."

Section 409 of Pub. L. 107-206, Aug. 2, 2002, 116 Stat. 848, provides:

"Sec. 409. Effective June 30, 2002, the authority which the Chief Financial Officer of the District of Columbia exercised with respect to personnel, procurement, and the preparation of fiscal impact statements during a control period (as defined in Public Law 104-8) shall remain in effect through July 1, 2003 or until such time as the District of Columbia Fiscal Integrity Act becomes effective, whichever occurs sooner."

Section 2302 of Pub. L. 108-11, April 16, 2003, 117 Stat. 593, as amended by Pub. L. 108-335, § 336(a), Oct. 18, 2004, 118 Stat. 1347, provides:

"Sec. 2302. The authority which the Chief Financial Officer of the District of Columbia exercised with respect to personnel, procurement, and the preparation of fiscal impact statements during a control period (as defined in Public Law 104-8) shall remain in effect through September 30, 2005."

Delegation of Authority Under the District of Columbia Revenue Act of 1970, Public Law No. 91-650, see Mayor's Order 2006-51, April 14, 2006 (53 DCR 5300).

Prior Codifications

1981 Ed., § 47-317.4.

Effect of Amendments

Pub.L. 106-522, in par. (2), deleted "or § 47-317.4 [1981 Ed.]" following "§ 47-317.3 [§ 1-204.24c, 2001 Ed.]".

Pub. L. 109-356 rewrote the section which had previously read:

"§ 1-204.24d. Functions of Treasurer.

"At all times, the Treasurer shall have the following duties:

"(1) Assisting the Chief Financial Officer in reporting revenues received by the District government, including submitting annual and quarterly reports concerning the cash position of the District government not later than 60 days after the last day of the quarter (or year) involved. Such reports shall include:

"(A) Comparative reports of revenue and other receipts by source, including tax, nontax, and Federal revenues, grants and reimbursements, capital program loans, and advances. Each source shall be broken down into specific components.

"(B) Statements of the cash flow of the District government for the preceding quarter or year, including receipts, disbursements, net changes in cash inclusive of the beginning balance, cash and investment, and the ending balance, inclusive of cash and investment. Such statements shall reflect the actual, planned, better or worse dollar amounts and the percentage change with respect to the current quarter, year-to-date, and fiscal year;

"(C) Quarterly cash flow forecast for the quarter or year involved, reflecting receipts, disbursements, net change in cash inclusive of the beginning balance, cash and investment, and the ending balance, inclusive of cash and investment with respect to the actual dollar amounts for the quarter or year, and projected dollar amounts for each of the 3 succeeding quarters;

"(D) Monthly reports reflecting a detailed summary analysis of all District of Columbia government investments, including, but not limited to:

"(i) The total of long-term and short-term investments;

"(ii) A detailed summary analysis of investments by type and amount, including purchases, sales (maturities), and interest;

"(iii) An analysis of investment portfolio mix by type and amount, including liquidity, quality/risk of each security, and similar information;

"(iv) An analysis of investment strategy, including near-term strategic plans and projects of investment activity, as well as forecasts of future investment strategies based on anticipated market conditions, and similar information; and

"(v) An analysis of cash utilization, including:

"(I) Comparisons of budgeted percentages of total cash to be invested with actual percentages of cash invested and the dollar amounts;

"(II) Comparisons of the next return on invested cash expressed in percentages (yield) with comparable market indicators and established District of Columbia government yield objectives; and

"(III) Comparisons of estimated dollar return against actual dollar yield; and

"(E) Monthly reports reflecting a detailed summary analysis of long-term and short-term borrowings inclusive of debt as authorized by § 1-206.03, in the current fiscal year and the amount of debt for each succeeding fiscal year not to exceed 5 years; all such reports shall reflect:

"(i) The amount of debt outstanding by type of instrument;

"(ii) The amount of authorized and unissued debt, including availability of short-term lines of credit, United States Treasury borrowings, and similar information;

"(iii) A maturity schedule of the debt;

"(iv) The rate of interest payable upon the debt; and

"(v) The amount of debt service requirements and related debt service reserves; and

"(2) Such other functions assigned to the Chief Financial Officer under § 1- 204.24c as the Chief Financial Officer may delegate."

References in Text

The Individuals with Disabilities Education Act, referred to in par. (28), is codified at 20 U.S.C. § 1400 et seq.

Editor's Notes

Former § 1-204.24d, relating to functions during all years, derived from Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 424(d), as added Apr. 17, 1995, 109 Stat. 142, Pub. L. 104-8, § 302(a), was repealed by Nov. 22, 2000, 114 Stat. 2440, Pub. L. 106-522, § 155(b)(2)(A).

Prior Codifications

1981 Ed., § 47-317.5.

Effect of Amendments

Pub. L. 109-356 rewrote the section which had previously read:

"§ 1-204.24e. Definitions.

"In this part:

"(1) the term 'Authority' means the District of Columbia Financial Responsibility and Management Assistance Authority established under § 47- 391.01(a);

"(2) the term 'control year' has the meaning given such term under § 47- 393(4); and

"(3) the term 'District government' has the meaning given such term under § 47- 393(5)."

Effect of Amendments

Pub. L. 109-356 rewrote the section which had previously read:

"§ 1-204.24f. Definitions.

"In this part:

"(1) the term 'Authority' means the District of Columbia Financial Responsibility and Management Assistance Authority established under § 47- 391.01(a);

"(2) the term 'control year' has the meaning given such term under § 47- 393(4); and

"(3) the term 'District government' has the meaning given such term under § 47- 393(5)."

Effect of Amendments

Pub. L. 110-273 added subsec. (e).

Effective Dates

Section 2(b) of Pub. L. 110-273 provides that the amendments made by subsection (a) shall take effect as if included in the enactment of the 2005 District of Columbia Omnibus Authorization Act [Pub. L. 109-356].

References in Text

The "Water and Sewer Authority Establishment and Department of Public Works Reorganization Act of 1996," referred to in subsec. (e), is D.C. Law 11-111, which is codified primarily as § 34-2201.01 et seq.

Effective Dates

Section 203(c) of Pub. L. 109-356, as amended by Pub. L. 110-5, § 21073(h), provides: "This section and the amendments made by this section shall take effect [October 16, 2007]."