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Chairman Phil Mendelson 2
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A PROPOSED RESOLUTION 7
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IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 11
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To establish the date by which the Mayor shall submit to the Council the proposed budget for the 16
government of the District of Columbia for the fiscal year ending September 30, 2025, to 17
identify information and documentation to be submitted to the Council with the proposed 18
budget for the government of the District of Columbia for the fiscal year ending 19
September 30, 2025, and to require the Mayor to submit performance plans and 20
accountability reports pursuant to Title XIV-A of the District of Columbia Government 21
Comprehensive Merit Personnel Act of 1978. 22
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RESOLVED, BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this 24
resolution may be cited as the “Fiscal Year 2025 Budget Submission Requirements Resolution of 25
2023”. 26
Sec. 2. Pursuant to section 442(a) of the District of Columbia Home Rule Act, approved 27
December 24, 1973 (87 Stat. 798; D.C. Official Code § 1-204.42(a)) (“Home Rule Act”), the 28
Mayor shall submit to the Council, and make available to the public, not later than March 20, 29
2024, the proposed budget for the District government and related budget documents required by 30
sections 442, 443, and 444 of the Home Rule Act (D.C. Official Code §§ 1-204.42, 1-204.43, 31
and 1-204.44), for the fiscal year ending September 30, 2025. 32
Sec. 3. The submission documents shall include: 33
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(1) A multi-volume publication that details and explains the proposed budget and 34
financial plan for the entire District government, including all subordinate agencies, independent 35
agencies, independent instrumentalities, and independent authorities (“agency”), as follows: 36
(A) Volume 1 shall include an executive summary for the proposed budget 37
and financial plan, including: 38
(i)(I) Actual revenues and expenditures for Fiscal Year 2022, 39
actual revenues and expenditures for Fiscal Year 2023, projected revenues and expenditures for 40
the Fiscal Year 2024 approved and revised budgets, projected revenues and expenditures for the 41
Fiscal Year 2025 proposed budget, and projected revenues and expenditures for Fiscal Years 42
2025 through 2028; 43
(II) Revenues by source (local, dedicated tax, special 44
purpose, federal, and private); and 45
(III) Expenditures by appropriation title; 46
(ii) A detailed explanation of the revenue assumptions used for the 47
proposed budget and financial plan, including the assumptions supporting policy proposals 48
impacting General Fund revenues, and the following for each dedicated tax and special purpose 49
fund listed by agency: 50
(I) Actual Fiscal Year 2022 revenue; 51
(II) Fiscal Year 2022 end-of-year fund balance; 52
(III) Actual Fiscal Year 2023 revenue; 53
(IV) Fiscal Year 2023 end-of-year fund balance; 54
(V) Certified revenues for Fiscal Years 2024 through 2028; 55
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(VI) Certified fund balance use for Fiscal Years 2024 56
through 2028; and 57
(VII) Certification from the Chief Financial Officer that 58
projected fund revenues and transfers are consistent with current policies and proposed policies 59
included in the Mayor’s proposed Fiscal Year 2025 Budget Support Act of 2024; 60
(iii) A list, by agency, of all special-purpose-revenue-fund 61
balances, each fund-balance use, carryover of funds from prior fiscal years, a narrative 62
description of each fund, and the revenue source for each special-purpose-revenue fund, which 63
shall include the: 64
(I) Actual amounts for Fiscal Year 2022; 65
(II) Actual amounts for Fiscal Year 2023; 66
(III) Approved amounts for Fiscal Year 2024; and 67
(IV) Proposed amounts for Fiscal Year 2025; 68
(B) Volumes 2, 3, and 4 shall include the budget chapters for each agency 69
or separate Organizational Level I line item in the District’s annual budget, as follows: 70
(i) The agency budget structure shall: 71
(I) Ensure accessibility and transparency regarding the way 72
taxpayer dollars will be disbursed; 73
(II) Align with current or proposed agency organizational 74
structures and programs and clearly indicate the source and amount of funding needed for each 75
individual program, facility, or venue identified on the agency’s website; and 76
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(III) Include Program and cost center titles that are specific 77
and descriptive and reflect the programs and activities within the agency; 78
(ii) The following information shall be provided in table format for 79
Fiscal Year 2022 actual, Fiscal Year 2023 actual, Fiscal Year 2024 approved budget, and the 80
proposed Fiscal Year 2025 budget: 81
(I) Total operating budget, capital budget, and full-time 82
equivalents (“FTEs”) allocated to each; 83
(II) Amount of funding and FTEs by revenue source (local, 84
dedicated tax, special purpose, federal, private, and interagency); 85
(III) Operating budget expenditures by account group; 86
(IV) Operating budget expenditures and FTEs by program 87
(Organizational Level II) and cost center; and 88
(V) Itemized changes, by revenue type, between the Fiscal 89
Year 2024 approved budget and the Fiscal Year 2025 proposed budget; 90
(iii) The following information shall be provided in narrative form: 91
(I) A description of each program and cost center that 92
explains the purpose and services to be provided; and 93
(II) An explanation of each proposed programmatic change 94
and its corresponding budget amount by program, cost center, account group, and fund type, 95
disaggregated for any change greater than $100,000; 96
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(iv) A program performance report, provided in an appendix 97
published on the website of the Office of the Chief Financial Officer, which shall include the 98
status of efforts to comply with the reports of the District of Columbia Auditor; 99
(v) The volume containing the Public Education cluster shall also 100
include school-related budget information, including: 101
(I) A summary statement or table showing the number of 102
full-time and part-time school-based personnel in the District of Columbia Public Schools 103
(“DCPS”), by school level (e.g., elementary, middle, junior high, pre-kindergarten through 8th 104
grade, senior high school) and school, including school-based personnel funded by other District 105
agencies, federal funds, or private funds; 106
(II) A summary statement or table showing the number of 107
special-education students served by school level (e.g., elementary, junior high), including the 108
number of students who are eligible for Medicaid services; 109
(III) A summary table showing the projected enrollment 110
and local budget of each public charter school; 111
(IV) A summary table showing the projected enrollment 112
and budget, by fund type, of each District of Columbia public school; 113
(V) For each District of Columbia public school, a 114
summary statement or table of the local-funds budget, including the methodology used to 115
determine each school’s local funding and a separate budget line item for at-risk funding 116
allocated to the school, as coded in the system of record, the District Integrated Financial System 117
(DIFS); 118
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(VI) For DCPS: 119
(aa) A table showing the amount of at-risk funding 120
allocated to central office, the amount allocated to school support, and the amount allocated to 121
each school, as coded in DIFS; 122
(bb) A matrix for each school, depicting the total 123
projected enrollment for each school, where projected student counts are cross-tabulated by 124
grade level versus the following student statuses: special education level 1, special education 125
level 2, special education level 3, special education level 4, general education (i.e., no special 126
education services), extended school year (“ESY”) level 1, ESY level 2, ESY level 3, ESY level 127
4, English Language Learner, at-risk, and, as applicable, high school over-age at-risk; and 128
(C) Volume 5 shall include a Capital Improvements Plan (“CIP”) for 129
Fiscal Years 2025 through 2030 that is based on the current approved CIP and the current 130
schedule of investment in existing capital assets that is needed to attain and maintain a state of 131
good repair. The proposed CIP shall include all capital projects (inclusive of subprojects) as 132
defined in section 103(8) of the Home Rule Act (D.C. Official Code § 1-201.03(8)). The 133
proposed CIP shall include the following information: 134
(i) A detailed description for each project with planned allotment 135
in Fiscal Years 2025 through 2030. The projects shall be organized alphabetically by title, 136
summarized by owner agency, and listed in a table of contents. Each project description shall 137
include the following: 138
(I) A specific scope consistent with the project title; 139
(II) The purpose; 140
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(III) The current status; 141
(IV) The location (address and ward, if applicable); 142
(V) A facility name or identifier, if applicable; 143
(VI) Appropriate maps or other graphics; 144
(VII) The estimated useful life; 145
(VIII) The current estimated full-funded cost; 146
(IX) Proposed sources of funding; 147
(X) Current allotments, expenditures, and encumbrances; 148
(XI) Proposed allotments by fiscal year; 149
(XII) For each pool project, a Fiscal Year 2025 spending 150
plan that identifies the specific District assets that will be improved with the proposed budget; 151
provided, that spending of more than $5 million on a specific asset shall be budgeted in a 152
separate project; 153
(XIII) The change in budget authority request from the 154
prior year; 155
(XIV) The number of FTE positions and the amount of 156
Personnel Services budget to be funded with the project, as a percentage of the proposed 157
allotment; 158
(XV) The estimated impact that the project will have on the 159
annual operating budget, to include the required ongoing maintenance and repair funding needed 160
to avoid deferred maintenance costs; and 161
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(XVI) Projected dates and actual dates where applicable for 162
project environmental approvals, design start, design complete, construction start, construction 163
complete, and closeout that are consistent with the budget request; 164
(ii) A chart identifying the estimated funding gaps for capital 165
maintenance projects in each fiscal year of the current approved and proposed CIPs and an 166
explanation of the progress being made in closing those gaps; 167
(iii) The proposed Highway Trust Fund budget and the projected 168
local Highway Trust Fund cash flow for Fiscal Years 2025 through 2030, with actual 169
expenditures for Fiscal Year 2023 and the approved plan for Fiscal Year 2024; 170
(iv) A capital budget pro forma setting forth the sources and uses 171
of new allotments by fund detail and owner agency; 172
(v) An explanation of the debt-cap analysis used to formulate the 173
capital budget and a table summarizing the analysis by fiscal year, which shall include total 174
borrowing, total debt service, total expenditures, the ratio of debt service to expenditures, and the 175
balance of debt-service capacity for each fiscal year included in the capital improvement plan; 176
and 177
(vi) An analysis, prepared by the Mayor, of whether the proposed 178
CIP is consistent with the Comprehensive Plan, Transportation Improvement Program, 179
Washington Metropolitan Area Transit Authority capital budget, and other relevant planning 180
programs, proposals, or elements developed by the Mayor as the central planning agency for the 181
District. The Mayor’s analysis shall highlight and explain any differences between the proposed 182
CIP and other programs and plans on a project-by-project basis. 183
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(2) Legislation necessary to appropriate funds and implement the proposed budget 184
and financial plan, including the proposed Fiscal Year 2025 Local Budget Act of 2024, the 185
proposed Fiscal Year 2025 Federal Portion Budget Request Act of 2024, the proposed Fiscal 186
Year 2025 Budget Support Act of 2024, and any other legislation that is necessary for 187
implementation of the proposed budget for the District for Fiscal Year 2025; 188
(3) The following additional documents shall be transmitted with the proposed 189
budget on March 20, 2024: 190
(A) An updated spending plan for federal payment funds for COVID relief 191
in Fiscal Year 2024; in previous fiscal years,as applicable; and in the Fiscal Year 2025 budget 192
and financial plan, including: 193
(i) A detailed description of each investment and how the funds 194
will be spent by initiative, agency, program, cost center, service, project number, account group, 195
fund type, fund detail, and fiscal year through Fiscal Year 2027; including which investment will 196
be recurring and funded out of other sources when the federal funding expires; 197
(ii) The status of federal approvals needed for each investment; 198
(B) Expenditure growth assumptions used to develop the financial plan by 199
agency and account group; 200
(C) A filterable and sortable table, produced from PeopleSoft on March 201
20, 2024, which lists all existing and proposed positions by agency, position status, position 202
number, position title, vacancy status, hire date if filled, last filled date if vacant, the date the 203
position was posted as vacant, position grade, position step, whether the position is regular or 204
temporary, and: 205
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(i) Actual Fiscal Year 2022 expenditures for the position, with 206
columns for salary, fringe benefits, and overtime for the position; 207
(ii) Actual Fiscal Year 2023 expenditures for the position, with 208
columns for salary, fringe benefits, and overtime for the position; 209
(iii) Projected Fiscal Year 2024 expenditures for the position, with 210
columns for salary, fringe benefits, and overtime for the position; 211
(iv) Approved Fiscal Year 2024 expenditures for the position, with 212
columns for salary, fringe benefits, and overtime for the position; 213
(v) Proposed Fiscal Year 2025 budget for the position, listing the 214
FTE’s percentage distribution by funding source, appropriation fund(s), agency fund(s), program 215
code(s), cost center code(s), grant award number(s) and title(s), and project number(s) and 216
title(s), along with columns for salary, fringe benefits, and overtime for the position; 217
(vi) Proposed Fiscal Year 2025 vacancy savings for the position, 218
with columns for salary, fringe benefits, and overtime for the identified vacancy savings; 219
(D) A table summarizing the fixed cost budgets by agency, account group, 220
and property address, which shall include the: 221
(i) Actual Fiscal Year 2022 expenditures; 222
(ii) Actual Fiscal Year 2023 expenditures; 223
(iii) Approved Fiscal Year 2024 expenditures; 224
(iv) Fiscal Year 2024 expenditures to date; 225
(v) Proposed Fiscal Year 2025 budget; and 226
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(vi) A description of the methodology used to determine the 227
amount budgeted; 228
(E) A table of all interagency projects included in the Fiscal Year 2025 229
budget, including the buyer and seller agency, whether there is a signed Memorandum of 230
Understanding (“MOU”) for each interagency funding arrangement, the date the MOU was 231
signed, and the expiration date of the MOU; 232
(F) A summary table, which shall include a list of all intra-agency and 233
inter-agency changes of funding, with a narrative description of each change sufficient to provide 234
an understanding of the change in funds and its impact on services; 235
(G) A crosswalk for any agency that has undergone a budget restructuring 236
in Fiscal Year 2024 or which would undergo a proposed budget restructuring in Fiscal Year 2025 237
that shows the agency’s allocations by program, cost center, and account group before the 238
restructuring under the new or proposed structure; 239
(H) A table showing each agency’s actual fringe rate and amount for 240
Fiscal Years 2022 and 2023, the approved rate and amount for Fiscal Year 2024, and the 241
proposed rate and amount for Fiscal Year 2025; 242
(I) A spreadsheet detailing each revenue source by line item, including the 243
actual amount received for that revenue line item in the prior 2 fiscal years and the amount 244
projected to be received for that revenue line item in the proposed budget; 245
(J) Copies of all agency operating, capital, FTE, and programmatic budget 246
enhancement requests, including the “Form B” for all agencies and any similar documentation 247
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describing in detail agencies’ budget needs or requests, consistent with D.C. Official Code § 47-248
318.05a; 249
(K) Spending plans for all master projects in the proposed CIP; 250
(L) A filterable and sortable spreadsheet listing every reprogramming, 251
including those that did not require Council approval, for each of the past 3 fiscal years, by 252
agency, which shall include: 253
(i) The source of the reprogrammed funds, by program and cost 254
center; and 255
(ii) The recipient of the reprogrammed funds, whether internal or 256
external, by program and cost center; 257
(M) A filterable and sortable table showing the proposed Fiscal Year 2025 258
budget and financial plan by agency, fund, program, cost center, grant award, project, and 259
account group; 260
(N) A filterable and sortable spreadsheet of all leases funded by the 261
proposed budget, including the following information for each lease: 262
(i) Agency utilizing the leased space; 263
(ii) Square footage; 264
(iii) Whether the lease is existing, new, or anticipated; 265
(iv) Start date and renewal date; 266
(v) Number of full-time employees working or expected to work in 267
the leased space; 268
(vi) Actual Fiscal Year 2022 expenditures; 269
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(vii) Actual Fiscal Year 2023 expenditures; 270
(viii) Approved Fiscal Year 2024 expenditures; 271
(ix) Fiscal Year 2024 expenditures to date; and 272
(x) Proposed Fiscal Year 2025 budget; 273
(O) A filterable and sortable spreadsheet identifying all enhancements, 274
both one-time and recurring, made to agency budgets within the Fiscal Year 2025 proposed 275
budget, including the following data columns for each enhancement: 276
(i) Agency code and agency title; 277
(ii) Appropriation fund code and title; 278
(iii) Agency fund code and title; 279
(iv) Program codes and titles; 280
(v) Cost Center codes and titles; 281
(vi) Account group; 282
(vii) Project number and title; 283
(viii) Recurring versus one-time enhancement; 284
(ix) Enhancement amounts for each fiscal year in the proposed 285
financial plan; 286
(x) A description of the enhancement; and 287
(xi) The bill number and title of any legislation necessitating the 288
enhancement; and 289
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(P) A crosswalk of the Fiscal Year 2024 approved and revised agency 290
budgets as presented in the legacy financial system (SOAR) and DIFS, including the following 291
financial attributes: 292
(i) For SOAR: appropriated fund and fund detail, program code 293
and title, activity code and title, service activity code and title, grant number and title, project 294
number and title, and comptroller support group and title; 295
(ii) For DIFS: appropriated fund and fund description, program and 296
description by level, cost center by level and description, grant award number and description, 297
project and project description, and account group and description. 298
(4) The following supplemental documents shall be transmitted no later than 299
March 27, 2024: 300
(A)(i) A filterable and sortable spreadsheet reflecting all changes made 301
since March 21, 2023 in the fees collected by the District, by agency, which shall include: 302
(I) The fee collected; 303
(II) The amount collected from each fee; 304
(III) The statute or regulation authorizing the fee; 305
(IV) The fund or special purpose revenue fund where the 306
fee is deposited; 307
(V) The total revenue collected from each fee for Fiscal 308
Year 2023 and Fiscal Year 2024 to date; and 309
(VI) Whether the fee can be paid online; 310
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(ii) For the purposes of this subparagraph, the term “fee” includes 311
fines and other charges; 312
(B) For the Department of Health (“DOH”), the Department of Behavioral 313
Services (“DBH”), and the Office of the State Superintendent of Education, a table in each 314
agency budget showing the amount of funding and number of FTEs provided via: 315
(i) Interagency services to each DCPS campus, the DCPS 316
schoolwide activity, the DCPS central administration activity, and the DCPS school support 317
activity, where funding and FTEs are identified within each applicable agency’s budget down to 318
the fund detail, cost center, program, and expenditure account groups; and 319
(ii) In-kind services to DCPS campuses for which there are no 320
interagency transactions, such as school nursing staff at DOH and school-based mental health 321
clinicians at DBH. 322
Sec. 4. If the Mayor proposes a revised budget for Fiscal Year 2024, the revised budget 323
transmittal shall include the following: 324
(1) A narrative explanation of the proposed changes, including the sources and 325
uses of any increase or decrease; 326
(2) A filterable and sortable spreadsheet of all proposed changes that includes 327
columns for: 328
(A) Agency; 329
(B) Fund type; 330
(C) Program; 331
(D) Cost Center; 332
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(E) Grant award; 333
(F) Project; 334
(G) Account group; 335
(H) Approved Fiscal Year 2024 budget; 336
(I) Revised Fiscal Year 2024 budget as of date of the proposed budget; 337
and 338
(J) The proposed change; and 339
(3) A certification letter from the Chief Financial Officer that the proposed Fiscal 340
Year 2024 revised budget is balanced. 341
Sec. 5. Pursuant to Title XIV-A of the District of Columbia Government Comprehensive 342
Merit Personnel Act of 1978, effective May 16, 1995 (D.C. Law 11-16; D.C. Official Code § 1-343
614.11 et seq.), the Mayor shall submit to each Councilmember and the Council Officers, and 344
make available to the public, not later than January 31, 2024, all performance accountability 345
reports for Fiscal Year 2023 that cover all publicly funded activities of each District government 346
agency. 347
Sec. 6. Pursuant to section 446 of the Home Rule Act, the Council’s budget-review 348
period shall begin after the date that all materials required to be submitted by sections 2 through 349
4, except for section 3(4), have been submitted in accordance with this resolution and the 350
Council’s rules. 351
Sec. 7. The Council shall transmit a copy of this resolution, upon its adoption, to the 352
Mayor. 353
Sec. 8. This resolution shall take effect immediately. 354