District Of Columbia 2023-2024 Regular Session

District Of Columbia Council Bill PR25-0537 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	ENROLLED ORIGINAL
2		-
3		-
4		-
5	1
6	2		1
7	3
8		-	A RESOLUTION
9		-
10		-	25-401
11		-
12		-	IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
13		-
14		-	January 9, 2024
15		-
16		-
17		-	To establish the date by which the Mayor shall submit to the Council the proposed budget for the
18		-	government of the District of Columbia for the fiscal year ending September 30, 2025, to
19		-	identify information and documentation to be submitted to the Council with the proposed
20		-	budget for the government of the District of Columbia for the fiscal year ending
21		-	September 30, 2025, and to require the Mayor to submit performance plans and
22		-	accountability reports pursuant to Title XIV-A of the District of Columbia Government
23		-	Comprehensive Merit Personnel Act of 1978.
24		-
25		-	RESOLVED, BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this
26		-	resolution may be cited as the “Fiscal Year 2025 Budget Submission Requirements Resolution of
27		-	2024”.
28		-
29		-	Sec. 2. Pursuant to section 442(a) of the District of Columbia Home Rule Act, approved
30		-	December 24, 1973 (87 Stat. 798; D.C. Official Code § 1-204.42(a)) (“Home Rule Act”), the
31		-	Mayor shall submit to the Council, and make available to the public, not later than March 20,
32		-	2024, the proposed budget for the District government and related budget documents required by
33		-	sections 442, 443, and 444 of the Home Rule Act (D.C. Official Code §§ 1-204.42, 1-204.43,
34		-	and 1-204.44), for the fiscal year ending September 30, 2025.
35		-
36		-	Sec. 3. The submission documents shall include:
37		-	(1) A multi-volume publication that details and explains the proposed budget and
38		-	financial plan for the entire District government, including all subordinate agencies, independent
39		-	agencies, independent instrumentalities, and independent authorities (“agency”), as follows:
40		-	(A) Volume 1 shall include an executive summary for the proposed budget
41		-	and financial plan, including:
42		-	(i)(I) Actual revenues and expenditures for Fiscal Year 2022,
43		-	actual revenues and expenditures for Fiscal Year 2023, projected revenues and expenditures for
44		-	the Fiscal Year 2024 approved and revised budgets, projected revenues and expenditures for the
45		-	Fiscal Year 2025 proposed budget, and projected revenues and expenditures for Fiscal Years
46		-	2025 through 2028; ENROLLED ORIGINAL
47		-
48		-
49		-
50		-
	4	+	__________________________ 1
	5	+	Chairman Phil Mendelson 2
	6	+	3
	7	+	4
	8	+	5
	9	+	6
	10	+	A PROPOSED RESOLUTION 7
	11	+	8
	12	+	______ 9
	13	+	10
	14	+	IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 11
	15	+	12
	16	+	_________________ 13
	17	+	14
	18	+	15
	19	+	To establish the date by which the Mayor shall submit to the Council the proposed budget for the 16
	20	+	government of the District of Columbia for the fiscal year ending September 30, 2025, to 17
	21	+	identify information and documentation to be submitted to the Council with the proposed 18
	22	+	budget for the government of the District of Columbia for the fiscal year ending 19
	23	+	September 30, 2025, and to require the Mayor to submit performance plans and 20
	24	+	accountability reports pursuant to Title XIV-A of the District of Columbia Government 21
	25	+	Comprehensive Merit Personnel Act of 1978. 22
	26	+	23
	27	+	RESOLVED, BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this 24
	28	+	resolution may be cited as the “Fiscal Year 2025 Budget Submission Requirements Resolution of 25
	29	+	2023”. 26
	30	+	Sec. 2. Pursuant to section 442(a) of the District of Columbia Home Rule Act, approved 27
	31	+	December 24, 1973 (87 Stat. 798; D.C. Official Code § 1-204.42(a)) (“Home Rule Act”), the 28
	32	+	Mayor shall submit to the Council, and make available to the public, not later than March 20, 29
	33	+	2024, the proposed budget for the District government and related budget documents required by 30
	34	+	sections 442, 443, and 444 of the Home Rule Act (D.C. Official Code §§ 1-204.42, 1-204.43, 31
	35	+	and 1-204.44), for the fiscal year ending September 30, 2025. 32
	36	+	Sec. 3. The submission documents shall include: 33
51	37		2
52	38
53		-	(II) Revenues by source (local, dedicated tax, special
54		-	purpose, federal, and private); and
55		-	(III) Expenditures by appropriation title;
56		-	(ii) A detailed explanation of the revenue assumptions used for the
57		-	proposed budget and financial plan, including the assumptions supporting policy proposals
58		-	impacting General Fund revenues, and the following for each dedicated tax and special purpose
59		-	fund listed by agency:
60		-	(I) Actual Fiscal Year 2022 revenue;
61		-	(II) Fiscal Year 2022 end-of-year fund balance;
62		-	(III) Actual Fiscal Year 2023 revenue;
63		-	(IV) Fiscal Year 2023 end-of-year fund balance;
64		-	(V) Certified revenues for Fiscal Years 2024 through 2028;
65		-	(VI) Certified fund balance use for Fiscal Years 2024
66		-	through 2028; and
67		-	(VII) Certification from the Chief Financial Officer that
68		-	projected fund revenues and transfers are consistent with current policies and proposed policies
69		-	included in the Mayor’s proposed Fiscal Year 2025 Budget Support Act of 2024;
70		-	(iii) A list, by agency, of all special-purpose-revenue-fund
71		-	balances, each fund-balance use, carryover of funds from prior fiscal years, a narrative
72		-	description of each fund, and the revenue source for each special-purpose-revenue fund, which
73		-	shall include the:
74		-	(I) Actual amounts for Fiscal Year 2022;
75		-	(II) Actual amounts for Fiscal Year 2023;
76		-	(III) Approved amounts for Fiscal Year 2024; and
77		-	(IV) Proposed amounts for Fiscal Year 2025;
78		-	(B) Volumes 2, 3, and 4 shall include the budget chapters for each agency
79		-	or separate Organizational Level I line item in the District’s annual budget, as follows:
80		-	(i) The agency budget structure shall:
81		-	(I) Ensure accessibility and transparency regarding the way
82		-	taxpayer dollars will be disbursed;
83		-	(II) Align with current or proposed agency organizational
84		-	structures and programs and clearly indicate the source and amount of funding needed for each
85		-	individual program, facility, or venue identified on the agency’s website; and
86		-	(III) Include Program and cost center titles that are specific
87		-	and descriptive and reflect the programs and activities within the agency;
88		-	(ii) The following information shall be provided in table format for
89		-	Fiscal Year 2022 actual, Fiscal Year 2023 actual, Fiscal Year 2024 approved budget, and the
90		-	proposed Fiscal Year 2025 budget:
91		-	(I) Total operating budget, capital budget, and full-time
92		-	equivalents (“FTEs”) allocated to each; ENROLLED ORIGINAL
93		-
94		-
95		-
96		-
	39	+	(1) A multi-volume publication that details and explains the proposed budget and 34
	40	+	financial plan for the entire District government, including all subordinate agencies, independent 35
	41	+	agencies, independent instrumentalities, and independent authorities (“agency”), as follows: 36
	42	+	(A) Volume 1 shall include an executive summary for the proposed budget 37
	43	+	and financial plan, including: 38
	44	+	(i)(I) Actual revenues and expenditures for Fiscal Year 2022, 39
	45	+	actual revenues and expenditures for Fiscal Year 2023, projected revenues and expenditures for 40
	46	+	the Fiscal Year 2024 approved and revised budgets, projected revenues and expenditures for the 41
	47	+	Fiscal Year 2025 proposed budget, and projected revenues and expenditures for Fiscal Years 42
	48	+	2025 through 2028; 43
	49	+	(II) Revenues by source (local, dedicated tax, special 44
	50	+	purpose, federal, and private); and 45
	51	+	(III) Expenditures by appropriation title; 46
	52	+	(ii) A detailed explanation of the revenue assumptions used for the 47
	53	+	proposed budget and financial plan, including the assumptions supporting policy proposals 48
	54	+	impacting General Fund revenues, and the following for each dedicated tax and special purpose 49
	55	+	fund listed by agency: 50
	56	+	(I) Actual Fiscal Year 2022 revenue; 51
	57	+	(II) Fiscal Year 2022 end-of-year fund balance; 52
	58	+	(III) Actual Fiscal Year 2023 revenue; 53
	59	+	(IV) Fiscal Year 2023 end-of-year fund balance; 54
	60	+	(V) Certified revenues for Fiscal Years 2024 through 2028; 55
97	61		3
98	62
99		-	(II) Amount of funding and FTEs by revenue source (local,
100		-	dedicated tax, special purpose, federal, private, and interagency);
101		-	(III) Operating budget expenditures by account group;
102		-	(IV) Operating budget expenditures and FTEs by program
103		-	(Organizational Level II) and cost center; and
104		-	(V) Itemized changes, by revenue type, between the Fiscal
105		-	Year 2024 approved budget and the Fiscal Year 2025 proposed budget;
106		-	(iii) The following information shall be provided in narrative form:
107		-	(I) A description of each program and cost center that
108		-	explains the purpose and services to be provided; and
109		-	(II) An explanation of each proposed programmatic change
110		-	and its corresponding budget amount by program, cost center, account group, and fund type,
111		-	disaggregated for any change greater than $100,000;
112		-	(iv) A program performance report, provided in an appendix
113		-	published on the website of the Office of the Chief Financial Officer, which shall include the
114		-	status of efforts to comply with the reports of the District of Columbia Auditor;
115		-	(v) The volume containing the Public Education cluster shall also
116		-	include school-related budget information, including:
117		-	(I) A summary statement or table showing the number of
118		-	full-time and part-time school-based personnel in the District of Columbia Public Schools
119		-	(“DCPS”), by school level (e.g., elementary, middle, junior high, pre-kindergarten through 8th
120		-	grade, senior high school) and school, including school-based personnel funded by other District
121		-	agencies, federal funds, or private funds;
122		-	(II) A summary statement or table showing the number of
123		-	special-education students served by school level (e.g., elementary, junior high), including the
124		-	number of students who are eligible for Medicaid services;
125		-	(III) A summary table showing the projected enrollment
126		-	and local budget of each public charter school;
127		-	(IV) A summary table showing the projected enrollment
128		-	and budget, by fund type, of each District of Columbia public school;
129		-	(V) For each District of Columbia public school, a
130		-	summary statement or table of the local-funds budget, including the methodology used to
131		-	determine each school’s local funding and a separate budget line item for at-risk funding
132		-	allocated to the school, as coded in the system of record, the District Integrated Financial System
133		-	(DIFS);
134		-	(VI) For DCPS:
135		-	(aa) A table showing the amount of at-risk funding
136		-	allocated to central office, the amount allocated to school support, and the amount allocated to
137		-	each school, as coded in DIFS; ENROLLED ORIGINAL
138		-
139		-
140		-
141		-
	63	+	(VI) Certified fund balance use for Fiscal Years 2024 56
	64	+	through 2028; and 57
	65	+	(VII) Certification from the Chief Financial Officer that 58
	66	+	projected fund revenues and transfers are consistent with current policies and proposed policies 59
	67	+	included in the Mayor’s proposed Fiscal Year 2025 Budget Support Act of 2024; 60
	68	+	(iii) A list, by agency, of all special-purpose-revenue-fund 61
	69	+	balances, each fund-balance use, carryover of funds from prior fiscal years, a narrative 62
	70	+	description of each fund, and the revenue source for each special-purpose-revenue fund, which 63
	71	+	shall include the: 64
	72	+	(I) Actual amounts for Fiscal Year 2022; 65
	73	+	(II) Actual amounts for Fiscal Year 2023; 66
	74	+	(III) Approved amounts for Fiscal Year 2024; and 67
	75	+	(IV) Proposed amounts for Fiscal Year 2025; 68
	76	+	(B) Volumes 2, 3, and 4 shall include the budget chapters for each agency 69
	77	+	or separate Organizational Level I line item in the District’s annual budget, as follows: 70
	78	+	(i) The agency budget structure shall: 71
	79	+	(I) Ensure accessibility and transparency regarding the way 72
	80	+	taxpayer dollars will be disbursed; 73
	81	+	(II) Align with current or proposed agency organizational 74
	82	+	structures and programs and clearly indicate the source and amount of funding needed for each 75
	83	+	individual program, facility, or venue identified on the agency’s website; and 76
142	84		4
143	85
144		-	(bb) A matrix for each school, depicting the total
145		-	projected enrollment for each school, where projected student counts are cross-tabulated by
146		-	grade level versus the following student statuses: special education level 1, special education
147		-	level 2, special education level 3, special education level 4, general education (i.e., no special
148		-	education services), extended school year (“ESY”) level 1, ESY level 2, ESY level 3, ESY level
149		-	4, English Language Learner, at-risk, and, as applicable, high school over-age at-risk; and
150		-	(C) Volume 5 shall include a Capital Improvements Plan (“CIP”) for
151		-	Fiscal Years 2025 through 2030 that is based on the current approved CIP and the current
152		-	schedule of investment in existing capital assets that is needed to attain and maintain a state of
153		-	good repair. The proposed CIP shall include all capital projects (inclusive of subprojects) as
154		-	defined in section 103(8) of the Home Rule Act (D.C. Official Code § 1-201.03(8)). The
155		-	proposed CIP shall include the following information:
156		-	(i) A detailed description for each project with planned allotment
157		-	in Fiscal Years 2025 through 2030. The projects shall be organized alphabetically by title,
158		-	summarized by owner agency, and listed in a table of contents. Each project description shall
159		-	include the following:
160		-	(I) A specific scope consistent with the project title;
161		-	(II) The purpose;
162		-	(III) The current status;
163		-	(IV) The location (address and ward, if applicable);
164		-	(V) A facility name or identifier, if applicable;
165		-	(VI) Appropriate maps or other graphics;
166		-	(VII) The estimated useful life;
167		-	(VIII) The current estimated full-funded cost;
168		-	(IX) Proposed sources of funding;
169		-	(X) Current allotments, expenditures, and encumbrances;
170		-	(XI) Proposed allotments by fiscal year;
171		-	(XII) For each pool project, a Fiscal Year 2025 spending
172		-	plan that identifies the specific District assets that will be improved with the proposed budget;
173		-	provided, that spending of more than $5 million on a specific asset shall be budgeted in a
174		-	separate project;
175		-	(XIII) The change in budget authority request from the
176		-	prior year;
177		-	(XIV) The number of FTE positions and the amount of
178		-	Personnel Services budget to be funded with the project, as a percentage of the proposed
179		-	allotment;
180		-	(XV) The estimated impact that the project will have on the
181		-	annual operating budget, to include the required ongoing maintenance and repair funding needed
182		-	to avoid deferred maintenance costs; and ENROLLED ORIGINAL
183		-
184		-
185		-
186		-
	86	+	(III) Include Program and cost center titles that are specific 77
	87	+	and descriptive and reflect the programs and activities within the agency; 78
	88	+	(ii) The following information shall be provided in table format for 79
	89	+	Fiscal Year 2022 actual, Fiscal Year 2023 actual, Fiscal Year 2024 approved budget, and the 80
	90	+	proposed Fiscal Year 2025 budget: 81
	91	+	(I) Total operating budget, capital budget, and full-time 82
	92	+	equivalents (“FTEs”) allocated to each; 83
	93	+	(II) Amount of funding and FTEs by revenue source (local, 84
	94	+	dedicated tax, special purpose, federal, private, and interagency); 85
	95	+	(III) Operating budget expenditures by account group; 86
	96	+	(IV) Operating budget expenditures and FTEs by program 87
	97	+	(Organizational Level II) and cost center; and 88
	98	+	(V) Itemized changes, by revenue type, between the Fiscal 89
	99	+	Year 2024 approved budget and the Fiscal Year 2025 proposed budget; 90
	100	+	(iii) The following information shall be provided in narrative form: 91
	101	+	(I) A description of each program and cost center that 92
	102	+	explains the purpose and services to be provided; and 93
	103	+	(II) An explanation of each proposed programmatic change 94
	104	+	and its corresponding budget amount by program, cost center, account group, and fund type, 95
	105	+	disaggregated for any change greater than $100,000; 96
187	106		5
188	107
189		-	(XVI) Projected dates and actual dates where applicable for
190		-	project environmental approvals, design start, design complete, construction start, construction
191		-	complete, and closeout that are consistent with the budget request;
192		-	(ii) A chart identifying the estimated funding gaps for capital
193		-	maintenance projects in each fiscal year of the current approved and proposed CIPs and an
194		-	explanation of the progress being made in closing those gaps;
195		-	(iii) The proposed Highway Trust Fund budget and the projected
196		-	local Highway Trust Fund cash flow for Fiscal Years 2025 through 2030, with actual
197		-	expenditures for Fiscal Year 2023 and the approved plan for Fiscal Year 2024;
198		-	(iv) A capital budget pro forma setting forth the sources and uses
199		-	of new allotments by fund detail and owner agency;
200		-	(v) An explanation of the debt-cap analysis used to formulate the
201		-	capital budget and a table summarizing the analysis by fiscal year, which shall include total
202		-	borrowing, total debt service, total expenditures, the ratio of debt service to expenditures, and the
203		-	balance of debt-service capacity for each fiscal year included in the capital improvement plan;
204		-	and
205		-	(vi) An analysis, prepared by the Mayor, of whether the proposed
206		-	CIP is consistent with the Comprehensive Plan, Transportation Improvement Program,
207		-	Washington Metropolitan Area Transit Authority capital budget, and other relevant planning
208		-	programs, proposals, or elements developed by the Mayor as the central planning agency for the
209		-	District. The Mayor’s analysis shall highlight and explain any differences between the proposed
210		-	CIP and other programs and plans on a project-by-project basis.
211		-	(2) Legislation necessary to appropriate funds and implement the proposed budget
212		-	and financial plan, including the proposed Fiscal Year 2025 Local Budget Act of 2024, the
213		-	proposed Fiscal Year 2025 Federal Portion Budget Request Act of 2024, the proposed Fiscal
214		-	Year 2025 Budget Support Act of 2024, and any other legislation that is necessary for
215		-	implementation of the proposed budget for the District for Fiscal Year 2025;
216		-	(3) The following additional documents shall be transmitted with the proposed
217		-	budget on March 20, 2024:
218		-	(A) An updated spending plan for federal payment funds for COVID relief
219		-	in Fiscal Year 2024; in previous fiscal years, as applicable; and in the Fiscal Year 2025 budget
220		-	and financial plan, including:
221		-	(i) A detailed description of each investment and how the funds
222		-	will be spent by initiative, agency, program, cost center, service, project number, account group,
223		-	fund type, fund detail, and fiscal year through Fiscal Year 2027; including which investment will
224		-	be recurring and funded out of other sources when the federal funding expires; and
225		-	(ii) The status of federal approvals needed for each investment;
226		-	(B) Expenditure growth assumptions used to develop the financial plan by
227		-	agency and account group; ENROLLED ORIGINAL
228		-
229		-
230		-
231		-
	108	+	(iv) A program performance report, provided in an appendix 97
	109	+	published on the website of the Office of the Chief Financial Officer, which shall include the 98
	110	+	status of efforts to comply with the reports of the District of Columbia Auditor; 99
	111	+	(v) The volume containing the Public Education cluster shall also 100
	112	+	include school-related budget information, including: 101
	113	+	(I) A summary statement or table showing the number of 102
	114	+	full-time and part-time school-based personnel in the District of Columbia Public Schools 103
	115	+	(“DCPS”), by school level (e.g., elementary, middle, junior high, pre-kindergarten through 8th 104
	116	+	grade, senior high school) and school, including school-based personnel funded by other District 105
	117	+	agencies, federal funds, or private funds; 106
	118	+	(II) A summary statement or table showing the number of 107
	119	+	special-education students served by school level (e.g., elementary, junior high), including the 108
	120	+	number of students who are eligible for Medicaid services; 109
	121	+	(III) A summary table showing the projected enrollment 110
	122	+	and local budget of each public charter school; 111
	123	+	(IV) A summary table showing the projected enrollment 112
	124	+	and budget, by fund type, of each District of Columbia public school; 113
	125	+	(V) For each District of Columbia public school, a 114
	126	+	summary statement or table of the local-funds budget, including the methodology used to 115
	127	+	determine each school’s local funding and a separate budget line item for at-risk funding 116
	128	+	allocated to the school, as coded in the system of record, the District Integrated Financial System 117
	129	+	(DIFS); 118
232	130		6
233	131
234		-	(C) A filterable and sortable table, produced from PeopleSoft on March
235		-	20, 2024, which lists all existing and proposed positions by agency, position status, position
236		-	number, position title, vacancy status, hire date if filled, last filled date if vacant, the date the
237		-	position was posted as vacant, position grade, position step, whether the position is regular or
238		-	temporary, and:
239		-	(i) Actual Fiscal Year 2022 expenditures for the position, with
240		-	columns for salary, fringe benefits, and overtime for the position;
241		-	(ii) Actual Fiscal Year 2023 expenditures for the position, with
242		-	columns for salary, fringe benefits, and overtime for the position;
243		-	(iii) Projected Fiscal Year 2024 expenditures for the position, with
244		-	columns for salary, fringe benefits, and overtime for the position;
245		-	(iv) Approved Fiscal Year 2024 expenditures for the position, with
246		-	columns for salary, fringe benefits, and overtime for the position;
247		-	(v) Proposed Fiscal Year 2025 budget for the position, listing the
248		-	FTE’s percentage distribution by funding source, appropriation fund(s), agency fund(s), program
249		-	code(s), cost center code(s), grant award number(s) and title(s), and project number(s) and
250		-	title(s), along with columns for salary, fringe benefits, and overtime for the position; and
251		-	(vi) Proposed Fiscal Year 2025 vacancy savings for the position,
252		-	with columns for salary, fringe benefits, and overtime for the identified vacancy savings;
253		-	(D) A table summarizing the fixed cost budgets by agency, account group,
254		-	and property address, which shall include the:
255		-	(i) Actual Fiscal Year 2022 expenditures;
256		-	(ii) Actual Fiscal Year 2023 expenditures;
257		-	(iii) Approved Fiscal Year 2024 expenditures;
258		-	(iv) Fiscal Year 2024 expenditures to date;
259		-	(v) Proposed Fiscal Year 2025 budget; and
260		-	(vi) A description of the methodology used to determine the
261		-	amount budgeted;
262		-	(E) A table of all interagency projects included in the Fiscal Year 2025
263		-	budget, including the buyer and seller agency, whether there is a signed Memorandum of
264		-	Understanding (“MOU”) for each interagency funding arrangement, the date the MOU was
265		-	signed, and the expiration date of the MOU;
266		-	(F) A summary table, which shall include a list of all intra-agency and
267		-	inter-agency changes of funding, with a narrative description of each change sufficient to provide
268		-	an understanding of the change in funds and its impact on services;
269		-	(G) A crosswalk for any agency that has undergone a budget restructuring
270		-	in Fiscal Year 2024 or which would undergo a proposed budget restructuring in Fiscal Year 2025
271		-	that shows the agency’s allocations by program, cost center, and account group before the
272		-	restructuring under the new or proposed structure; ENROLLED ORIGINAL
273		-
274		-
275		-
276		-
	132	+	(VI) For DCPS: 119
	133	+	(aa) A table showing the amount of at-risk funding 120
	134	+	allocated to central office, the amount allocated to school support, and the amount allocated to 121
	135	+	each school, as coded in DIFS; 122
	136	+	(bb) A matrix for each school, depicting the total 123
	137	+	projected enrollment for each school, where projected student counts are cross-tabulated by 124
	138	+	grade level versus the following student statuses: special education level 1, special education 125
	139	+	level 2, special education level 3, special education level 4, general education (i.e., no special 126
	140	+	education services), extended school year (“ESY”) level 1, ESY level 2, ESY level 3, ESY level 127
	141	+	4, English Language Learner, at-risk, and, as applicable, high school over-age at-risk; and 128
	142	+	(C) Volume 5 shall include a Capital Improvements Plan (“CIP”) for 129
	143	+	Fiscal Years 2025 through 2030 that is based on the current approved CIP and the current 130
	144	+	schedule of investment in existing capital assets that is needed to attain and maintain a state of 131
	145	+	good repair. The proposed CIP shall include all capital projects (inclusive of subprojects) as 132
	146	+	defined in section 103(8) of the Home Rule Act (D.C. Official Code § 1-201.03(8)). The 133
	147	+	proposed CIP shall include the following information: 134
	148	+	(i) A detailed description for each project with planned allotment 135
	149	+	in Fiscal Years 2025 through 2030. The projects shall be organized alphabetically by title, 136
	150	+	summarized by owner agency, and listed in a table of contents. Each project description shall 137
	151	+	include the following: 138
	152	+	(I) A specific scope consistent with the project title; 139
	153	+	(II) The purpose; 140
277	154		7
278	155
279		-	(H) A table showing each agency’s actual fringe rate and amount for
280		-	Fiscal Years 2022 and 2023, the approved rate and amount for Fiscal Year 2024, and the
281		-	proposed rate and amount for Fiscal Year 2025;
282		-	(I) A spreadsheet detailing each revenue source by line item, including the
283		-	actual amount received for that revenue line item in the prior 2 fiscal years and the amount
284		-	projected to be received for that revenue line item in the proposed budget;
285		-	(J) Copies of all agency operating, capital, FTE, and programmatic budget
286		-	enhancement requests, including the “Form B” for all agencies and any similar documentation
287		-	describing in detail agencies’ budget needs or requests, consistent with D.C. Official Code § 47-
288		-	318.05a;
289		-	(K) Spending plans for all master projects in the proposed CIP;
290		-	(L) A filterable and sortable spreadsheet listing every reprogramming,
291		-	including those that did not require Council approval, for each of the past 3 fiscal years, by
292		-	agency, which shall include:
293		-	(i) The source of the reprogrammed funds, by program and cost
294		-	center; and
295		-	(ii) The recipient of the reprogrammed funds, whether internal or
296		-	external, by program and cost center;
297		-	(M) A filterable and sortable table showing the proposed Fiscal Year 2025
298		-	budget and financial plan by agency, fund, program, cost center, grant award, project, and
299		-	account group;
300		-	(N) A filterable and sortable spreadsheet of all leases funded by the
301		-	proposed budget, including the following information for each lease:
302		-	(i) Agency utilizing the leased space;
303		-	(ii) Square footage;
304		-	(iii) Whether the lease is existing, new, or anticipated;
305		-	(iv) Start date and renewal date;
306		-	(v) Number of full-time employees working or expected to work in
307		-	the leased space;
308		-	(vi) Actual Fiscal Year 2022 expenditures;
309		-	(vii) Actual Fiscal Year 2023 expenditures;
310		-	(viii) Approved Fiscal Year 2024 expenditures;
311		-	(ix) Fiscal Year 2024 expenditures to date; and
312		-	(x) Proposed Fiscal Year 2025 budget;
313		-	(O) A filterable and sortable spreadsheet identifying all enhancements,
314		-	both one-time and recurring, made to agency budgets within the Fiscal Year 2025 proposed
315		-	budget, including the following data columns for each enhancement:
316		-	(i) Agency code and agency title;
317		-	(ii) Appropriation fund code and title;
318		-	(iii) Agency fund code and title; ENROLLED ORIGINAL
319		-
320		-
321		-
322		-
	156	+	(III) The current status; 141
	157	+	(IV) The location (address and ward, if applicable); 142
	158	+	(V) A facility name or identifier, if applicable; 143
	159	+	(VI) Appropriate maps or other graphics; 144
	160	+	(VII) The estimated useful life; 145
	161	+	(VIII) The current estimated full-funded cost; 146
	162	+	(IX) Proposed sources of funding; 147
	163	+	(X) Current allotments, expenditures, and encumbrances; 148
	164	+	(XI) Proposed allotments by fiscal year; 149
	165	+	(XII) For each pool project, a Fiscal Year 2025 spending 150
	166	+	plan that identifies the specific District assets that will be improved with the proposed budget; 151
	167	+	provided, that spending of more than $5 million on a specific asset shall be budgeted in a 152
	168	+	separate project; 153
	169	+	(XIII) The change in budget authority request from the 154
	170	+	prior year; 155
	171	+	(XIV) The number of FTE positions and the amount of 156
	172	+	Personnel Services budget to be funded with the project, as a percentage of the proposed 157
	173	+	allotment; 158
	174	+	(XV) The estimated impact that the project will have on the 159
	175	+	annual operating budget, to include the required ongoing maintenance and repair funding needed 160
	176	+	to avoid deferred maintenance costs; and 161
323	177		8
324	178
325		-	(iv) Program codes and titles;
326		-	(v) Cost Center codes and titles;
327		-	(vi) Account group;
328		-	(vii) Project number and title;
329		-	(viii) Recurring versus one-time enhancement;
330		-	(ix) Enhancement amounts for each fiscal year in the proposed
331		-	financial plan;
332		-	(x) A description of the enhancement; and
333		-	(xi) The bill number and title of any legislation necessitating the
334		-	enhancement; and
335		-	(P) A crosswalk of the Fiscal Year 2024 approved and revised agency
336		-	budgets as presented in the legacy financial system (SOAR) and DIFS, including the following
337		-	financial attributes:
338		-	(i) For SOAR: appropriated fund and fund detail, program code
339		-	and title, activity code and title, service activity code and title, grant number and title, project
340		-	number and title, and comptroller support group and title; and
341		-	(ii) For DIFS: appropriated fund and fund description, program and
342		-	description by level, cost center by level and description, grant award number and description,
343		-	project and project description, and account group and description.
344		-	(4) The following supplemental documents shall be transmitted no later than
345		-	March 27, 2024:
346		-	(A)(i) A filterable and sortable spreadsheet reflecting all changes made
347		-	since March 21, 2023, in the fees collected by the District, by agency, which shall include:
348		-	(I) The fee collected;
349		-	(II) The amount collected from each fee;
350		-	(III) The statute or regulation authorizing the fee;
351		-	(IV) The fund or special purpose revenue fund where the
352		-	fee is deposited;
353		-	(V) The total revenue collected from each fee for Fiscal
354		-	Year 2023 and Fiscal Year 2024 to date; and
355		-	(VI) Whether the fee can be paid online;
356		-	(ii) For the purposes of this subparagraph, the term “fee” includes
357		-	fines and other charges; and
358		-	(B) For the Department of Health (“DOH”), the Department of Behavioral
359		-	Services (“DBH”), and the Office of the State Superintendent of Education, a table in each
360		-	agency budget showing the amount of funding and number of FTEs provided via:
361		-	(i) Interagency services to each DCPS campus, the DCPS
362		-	schoolwide activity, the DCPS central administration activity, and the DCPS school support
363		-	activity, where funding and FTEs are identified within each applicable agency’s budget down to
364		-	the fund detail, cost center, program, and expenditure account groups; and ENROLLED ORIGINAL
365		-
366		-
367		-
368		-
	179	+	(XVI) Projected dates and actual dates where applicable for 162
	180	+	project environmental approvals, design start, design complete, construction start, construction 163
	181	+	complete, and closeout that are consistent with the budget request; 164
	182	+	(ii) A chart identifying the estimated funding gaps for capital 165
	183	+	maintenance projects in each fiscal year of the current approved and proposed CIPs and an 166
	184	+	explanation of the progress being made in closing those gaps; 167
	185	+	(iii) The proposed Highway Trust Fund budget and the projected 168
	186	+	local Highway Trust Fund cash flow for Fiscal Years 2025 through 2030, with actual 169
	187	+	expenditures for Fiscal Year 2023 and the approved plan for Fiscal Year 2024; 170
	188	+	(iv) A capital budget pro forma setting forth the sources and uses 171
	189	+	of new allotments by fund detail and owner agency; 172
	190	+	(v) An explanation of the debt-cap analysis used to formulate the 173
	191	+	capital budget and a table summarizing the analysis by fiscal year, which shall include total 174
	192	+	borrowing, total debt service, total expenditures, the ratio of debt service to expenditures, and the 175
	193	+	balance of debt-service capacity for each fiscal year included in the capital improvement plan; 176
	194	+	and 177
	195	+	(vi) An analysis, prepared by the Mayor, of whether the proposed 178
	196	+	CIP is consistent with the Comprehensive Plan, Transportation Improvement Program, 179
	197	+	Washington Metropolitan Area Transit Authority capital budget, and other relevant planning 180
	198	+	programs, proposals, or elements developed by the Mayor as the central planning agency for the 181
	199	+	District. The Mayor’s analysis shall highlight and explain any differences between the proposed 182
	200	+	CIP and other programs and plans on a project-by-project basis. 183
369	201		9
370	202
371		-	(ii) In-kind services to DCPS campuses for which there are no
372		-	interagency transactions, such as school nursing staff at DOH and school-based mental health
373		-	clinicians at DBH.
	203	+	(2) Legislation necessary to appropriate funds and implement the proposed budget 184
	204	+	and financial plan, including the proposed Fiscal Year 2025 Local Budget Act of 2024, the 185
	205	+	proposed Fiscal Year 2025 Federal Portion Budget Request Act of 2024, the proposed Fiscal 186
	206	+	Year 2025 Budget Support Act of 2024, and any other legislation that is necessary for 187
	207	+	implementation of the proposed budget for the District for Fiscal Year 2025; 188
	208	+	(3) The following additional documents shall be transmitted with the proposed 189
	209	+	budget on March 20, 2024: 190
	210	+	(A) An updated spending plan for federal payment funds for COVID relief 191
	211	+	in Fiscal Year 2024; in previous fiscal years,as applicable; and in the Fiscal Year 2025 budget 192
	212	+	and financial plan, including: 193
	213	+	(i) A detailed description of each investment and how the funds 194
	214	+	will be spent by initiative, agency, program, cost center, service, project number, account group, 195
	215	+	fund type, fund detail, and fiscal year through Fiscal Year 2027; including which investment will 196
	216	+	be recurring and funded out of other sources when the federal funding expires; 197
	217	+	(ii) The status of federal approvals needed for each investment; 198
	218	+	(B) Expenditure growth assumptions used to develop the financial plan by 199
	219	+	agency and account group; 200
	220	+	(C) A filterable and sortable table, produced from PeopleSoft on March 201
	221	+	20, 2024, which lists all existing and proposed positions by agency, position status, position 202
	222	+	number, position title, vacancy status, hire date if filled, last filled date if vacant, the date the 203
	223	+	position was posted as vacant, position grade, position step, whether the position is regular or 204
	224	+	temporary, and: 205
	225	+	10
374	226
375		-	Sec. 4. If the Mayor proposes a revised budget for Fiscal Year 2024, the revised budget
376		-	transmittal shall include the following:
377		-	(1) A narrative explanation of the proposed changes, including the sources and
378		-	uses of any increase or decrease;
379		-	(2) A filterable and sortable spreadsheet of all proposed changes that includes
380		-	columns for:
381		-	(A) Agency;
382		-	(B) Fund type;
383		-	(C) Program;
384		-	(D) Cost Center;
385		-	(E) Grant award;
386		-	(F) Project;
387		-	(G) Account group;
388		-	(H) Approved Fiscal Year 2024 budget;
389		-	(I) Revised Fiscal Year 2024 budget as of date of the proposed budget;
390		-	and
391		-	(J) The proposed change; and
392		-	(3) A certification letter from the Chief Financial Officer that the proposed Fiscal
393		-	Year 2024 revised budget is balanced.
	227	+	(i) Actual Fiscal Year 2022 expenditures for the position, with 206
	228	+	columns for salary, fringe benefits, and overtime for the position; 207
	229	+	(ii) Actual Fiscal Year 2023 expenditures for the position, with 208
	230	+	columns for salary, fringe benefits, and overtime for the position; 209
	231	+	(iii) Projected Fiscal Year 2024 expenditures for the position, with 210
	232	+	columns for salary, fringe benefits, and overtime for the position; 211
	233	+	(iv) Approved Fiscal Year 2024 expenditures for the position, with 212
	234	+	columns for salary, fringe benefits, and overtime for the position; 213
	235	+	(v) Proposed Fiscal Year 2025 budget for the position, listing the 214
	236	+	FTE’s percentage distribution by funding source, appropriation fund(s), agency fund(s), program 215
	237	+	code(s), cost center code(s), grant award number(s) and title(s), and project number(s) and 216
	238	+	title(s), along with columns for salary, fringe benefits, and overtime for the position; 217
	239	+	(vi) Proposed Fiscal Year 2025 vacancy savings for the position, 218
	240	+	with columns for salary, fringe benefits, and overtime for the identified vacancy savings; 219
	241	+	(D) A table summarizing the fixed cost budgets by agency, account group, 220
	242	+	and property address, which shall include the: 221
	243	+	(i) Actual Fiscal Year 2022 expenditures; 222
	244	+	(ii) Actual Fiscal Year 2023 expenditures; 223
	245	+	(iii) Approved Fiscal Year 2024 expenditures; 224
	246	+	(iv) Fiscal Year 2024 expenditures to date; 225
	247	+	(v) Proposed Fiscal Year 2025 budget; and 226
	248	+	11
394	249
395		-	Sec. 5. Pursuant to Title XIV-A of the District of Columbia Government Comprehensive
396		-	Merit Personnel Act of 1978, effective May 16, 1995 (D.C. Law 11-16; D.C. Official Code § 1-
397		-	614.11 et seq.), the Mayor shall submit to each Councilmember and the Council Officers, and
398		-	make available to the public, not later than January 31, 2024, all performance accountability
399		-	reports for Fiscal Year 2023 that cover all publicly funded activities of each District government
400		-	agency.
	250	+	(vi) A description of the methodology used to determine the 227
	251	+	amount budgeted; 228
	252	+	(E) A table of all interagency projects included in the Fiscal Year 2025 229
	253	+	budget, including the buyer and seller agency, whether there is a signed Memorandum of 230
	254	+	Understanding (“MOU”) for each interagency funding arrangement, the date the MOU was 231
	255	+	signed, and the expiration date of the MOU; 232
	256	+	(F) A summary table, which shall include a list of all intra-agency and 233
	257	+	inter-agency changes of funding, with a narrative description of each change sufficient to provide 234
	258	+	an understanding of the change in funds and its impact on services; 235
	259	+	(G) A crosswalk for any agency that has undergone a budget restructuring 236
	260	+	in Fiscal Year 2024 or which would undergo a proposed budget restructuring in Fiscal Year 2025 237
	261	+	that shows the agency’s allocations by program, cost center, and account group before the 238
	262	+	restructuring under the new or proposed structure; 239
	263	+	(H) A table showing each agency’s actual fringe rate and amount for 240
	264	+	Fiscal Years 2022 and 2023, the approved rate and amount for Fiscal Year 2024, and the 241
	265	+	proposed rate and amount for Fiscal Year 2025; 242
	266	+	(I) A spreadsheet detailing each revenue source by line item, including the 243
	267	+	actual amount received for that revenue line item in the prior 2 fiscal years and the amount 244
	268	+	projected to be received for that revenue line item in the proposed budget; 245
	269	+	(J) Copies of all agency operating, capital, FTE, and programmatic budget 246
	270	+	enhancement requests, including the “Form B” for all agencies and any similar documentation 247
	271	+	12
401	272
402		-	Sec. 6. Pursuant to section 446 of the Home Rule Act (D.C. Official Code § 1-204.46),
403		-	the Council’s budget-review period shall begin after the date that all materials required to be
404		-	submitted by sections 2 through 4, except for section 3(4), have been submitted in accordance
405		-	with this resolution and the Council’s rules.
	273	+	describing in detail agencies’ budget needs or requests, consistent with D.C. Official Code § 47-248
	274	+	318.05a; 249
	275	+	(K) Spending plans for all master projects in the proposed CIP; 250
	276	+	(L) A filterable and sortable spreadsheet listing every reprogramming, 251
	277	+	including those that did not require Council approval, for each of the past 3 fiscal years, by 252
	278	+	agency, which shall include: 253
	279	+	(i) The source of the reprogrammed funds, by program and cost 254
	280	+	center; and 255
	281	+	(ii) The recipient of the reprogrammed funds, whether internal or 256
	282	+	external, by program and cost center; 257
	283	+	(M) A filterable and sortable table showing the proposed Fiscal Year 2025 258
	284	+	budget and financial plan by agency, fund, program, cost center, grant award, project, and 259
	285	+	account group; 260
	286	+	(N) A filterable and sortable spreadsheet of all leases funded by the 261
	287	+	proposed budget, including the following information for each lease: 262
	288	+	(i) Agency utilizing the leased space; 263
	289	+	(ii) Square footage; 264
	290	+	(iii) Whether the lease is existing, new, or anticipated; 265
	291	+	(iv) Start date and renewal date; 266
	292	+	(v) Number of full-time employees working or expected to work in 267
	293	+	the leased space; 268
	294	+	(vi) Actual Fiscal Year 2022 expenditures; 269
	295	+	13
406	296
407		-	Sec. 7. The Council shall transmit a copy of this resolution, upon its adoption, to the
408		-	Mayor.
	297	+	(vii) Actual Fiscal Year 2023 expenditures; 270
	298	+	(viii) Approved Fiscal Year 2024 expenditures; 271
	299	+	(ix) Fiscal Year 2024 expenditures to date; and 272
	300	+	(x) Proposed Fiscal Year 2025 budget; 273
	301	+	(O) A filterable and sortable spreadsheet identifying all enhancements, 274
	302	+	both one-time and recurring, made to agency budgets within the Fiscal Year 2025 proposed 275
	303	+	budget, including the following data columns for each enhancement: 276
	304	+	(i) Agency code and agency title; 277
	305	+	(ii) Appropriation fund code and title; 278
	306	+	(iii) Agency fund code and title; 279
	307	+	(iv) Program codes and titles; 280
	308	+	(v) Cost Center codes and titles; 281
	309	+	(vi) Account group; 282
	310	+	(vii) Project number and title; 283
	311	+	(viii) Recurring versus one-time enhancement; 284
	312	+	(ix) Enhancement amounts for each fiscal year in the proposed 285
	313	+	financial plan; 286
	314	+	(x) A description of the enhancement; and 287
	315	+	(xi) The bill number and title of any legislation necessitating the 288
	316	+	enhancement; and 289
	317	+	14
409	318
410		-	Sec. 8. This resolution shall take effect immediately.
	319	+	(P) A crosswalk of the Fiscal Year 2024 approved and revised agency 290
	320	+	budgets as presented in the legacy financial system (SOAR) and DIFS, including the following 291
	321	+	financial attributes: 292
	322	+	(i) For SOAR: appropriated fund and fund detail, program code 293
	323	+	and title, activity code and title, service activity code and title, grant number and title, project 294
	324	+	number and title, and comptroller support group and title; 295
	325	+	(ii) For DIFS: appropriated fund and fund description, program and 296
	326	+	description by level, cost center by level and description, grant award number and description, 297
	327	+	project and project description, and account group and description. 298
	328	+	(4) The following supplemental documents shall be transmitted no later than 299
	329	+	March 27, 2024: 300
	330	+	(A)(i) A filterable and sortable spreadsheet reflecting all changes made 301
	331	+	since March 21, 2023 in the fees collected by the District, by agency, which shall include: 302
	332	+	(I) The fee collected; 303
	333	+	(II) The amount collected from each fee; 304
	334	+	(III) The statute or regulation authorizing the fee; 305
	335	+	(IV) The fund or special purpose revenue fund where the 306
	336	+	fee is deposited; 307
	337	+	(V) The total revenue collected from each fee for Fiscal 308
	338	+	Year 2023 and Fiscal Year 2024 to date; and 309
	339	+	(VI) Whether the fee can be paid online; 310
	340	+	15
	341	+
	342	+	(ii) For the purposes of this subparagraph, the term “fee” includes 311
	343	+	fines and other charges; 312
	344	+	(B) For the Department of Health (“DOH”), the Department of Behavioral 313
	345	+	Services (“DBH”), and the Office of the State Superintendent of Education, a table in each 314
	346	+	agency budget showing the amount of funding and number of FTEs provided via: 315
	347	+	(i) Interagency services to each DCPS campus, the DCPS 316
	348	+	schoolwide activity, the DCPS central administration activity, and the DCPS school support 317
	349	+	activity, where funding and FTEs are identified within each applicable agency’s budget down to 318
	350	+	the fund detail, cost center, program, and expenditure account groups; and 319
	351	+	(ii) In-kind services to DCPS campuses for which there are no 320
	352	+	interagency transactions, such as school nursing staff at DOH and school-based mental health 321
	353	+	clinicians at DBH. 322
	354	+	Sec. 4. If the Mayor proposes a revised budget for Fiscal Year 2024, the revised budget 323
	355	+	transmittal shall include the following: 324
	356	+	(1) A narrative explanation of the proposed changes, including the sources and 325
	357	+	uses of any increase or decrease; 326
	358	+	(2) A filterable and sortable spreadsheet of all proposed changes that includes 327
	359	+	columns for: 328
	360	+	(A) Agency; 329
	361	+	(B) Fund type; 330
	362	+	(C) Program; 331
	363	+	(D) Cost Center; 332
	364	+	16
	365	+
	366	+	(E) Grant award; 333
	367	+	(F) Project; 334
	368	+	(G) Account group; 335
	369	+	(H) Approved Fiscal Year 2024 budget; 336
	370	+	(I) Revised Fiscal Year 2024 budget as of date of the proposed budget; 337
	371	+	and 338
	372	+	(J) The proposed change; and 339
	373	+	(3) A certification letter from the Chief Financial Officer that the proposed Fiscal 340
	374	+	Year 2024 revised budget is balanced. 341
	375	+	Sec. 5. Pursuant to Title XIV-A of the District of Columbia Government Comprehensive 342
	376	+	Merit Personnel Act of 1978, effective May 16, 1995 (D.C. Law 11-16; D.C. Official Code § 1-343
	377	+	614.11 et seq.), the Mayor shall submit to each Councilmember and the Council Officers, and 344
	378	+	make available to the public, not later than January 31, 2024, all performance accountability 345
	379	+	reports for Fiscal Year 2023 that cover all publicly funded activities of each District government 346
	380	+	agency. 347
	381	+	Sec. 6. Pursuant to section 446 of the Home Rule Act, the Council’s budget-review 348
	382	+	period shall begin after the date that all materials required to be submitted by sections 2 through 349
	383	+	4, except for section 3(4), have been submitted in accordance with this resolution and the 350
	384	+	Council’s rules. 351
	385	+	Sec. 7. The Council shall transmit a copy of this resolution, upon its adoption, to the 352
	386	+	Mayor. 353
	387	+	Sec. 8. This resolution shall take effect immediately. 354