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A RESOLUTION
21-319
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
December 1, 2015
To establish the date by which the Mayor shall submit to the Council the proposed budget for the government of the District of Columbia for the fiscal year ending September 30, 2017, to identify information and documentation to be submitted to the Council with the proposed budget for the government of the District of Columbia for the fiscal year ending September 30, 2017, and to require the Mayor to submit performance plans and accountability reports pursuant to Title XIV-A of the District of Columbia Government Comprehensive Merit Personnel Act of 1978.
RESOLVED, BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this resolution may be cited as the “Fiscal Year 2017 Budget Submission Requirements Resolution of 2015”.
Sec. 2. Pursuant to section 442(a) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 798; D.C. Official Code § 1-204.42(a)) (“Home Rule Act”), the Mayor shall submit to the Council, and make available to the public, not later than March 24, 2016, the proposed budget for the District government and related budget documents required by sections 442, 443, and 444 of the Home Rule Act (D.C. Official Code §§ 1-204.42, 1-204.43, and 1-204.44), for the fiscal year ending September 30, 2017.
Sec. 3. The proposed budget shall contain:
(1) Required budget documents as follows:
(A) For the entire District government, including all subordinate agencies, independent agencies, independent instrumentalities, and independent authorities (“agency”), the proposed budget shall contain a summary statement or table showing the following:
(i) The revenues by source (local, dedicated tax, special purpose, federal, and private);
(ii) Expenditures by Comptroller Source Group; and
(iii) Projections for revenues and expenditures for the Fiscal Year 2016 approved budget and for the Fiscal Year 2017 proposed budget.
(B) For each agency or separate Organizational Level I line item in the District’s annual budget, summary statements or tables showing all sources of funding by source (local, dedicated tax, special purpose, federal, private, and intra-district) for Fiscal Years 2014 and 2015;
(C) For each agency or separate Organizational Level I line item in the District’s annual budget, a summary statement or table showing projections of all sources of funding by source (local, dedicated tax, special purpose, federal, private, and intra-district), for the Fiscal Year 2016 approved budget and for the Fiscal Year 2017 proposed budget;
(D) For each agency or separate Organizational Level I line item in the District’s annual budget, summary statements or tables showing expenditures by Comptroller Source Group and by Program (Organizational Level II), delineated by Activity (Organizational Level III), by source of funding for Fiscal Years 2014 and 2015, as well as projections for the Fiscal Year 2016 approved budget and for the Fiscal Year 2017 proposed budget;
(E) For each Program (Organizational Level II), a delineation by Comptroller Source Group;
(F) A narrative description of each program and activity that explains the purpose and services to be provided; and
(G) A summary statement or table showing, by Comptroller Source Group and by Program, delineated by Activity, authorized full-time equivalents (“FTEs”) by revenue source (local, dedicated tax, special purpose, federal, private, intra-district, and capital).
(2) School-related budget documents as follows:
(A) A summary statement or table showing the number of full-time and part-time school-based personnel in the District of Columbia Public Schools, by school level (e.g., elementary, middle, junior high, pre-kindergarten through 8th grade, senior high school) and school, including school-based personnel funded by other District agencies, federal funds, or private funds;
(B) A summary statement or table showing the number of special education students served by school level (e.g., elementary, junior high), including the number of students who are eligible for Medicaid services; and
(C) For each District of Columbia public school, a summary statement or table of the local funds budget, including the methodology used to determine each school’s local funding.
(3) Agency budgets shall be structured to ensure accessibility and transparency for how taxpayer dollars will be disbursed. Agency budget structures should align with current or proposed agency organizational structures and programs and clearly indicate the source and amount of funding needed for each individual program, facility, or venue identified on the agency’s website. Agency program and activity titles shall be specific and descriptive and reflect the programs and activities within the agency. The following shall be eliminated:
(A) Program titles that reiterate the agency name;
(B) Duplicate program and activity titles within an agency; and
(C) Discretionary budget that is not clearly identified and explained.
(4) A Capital Improvements Plan (“CIP”) for Fiscal Years 2017 through 2022 that is based on the current approved CIP. The CIP shall include all capital projects (inclusive of subprojects) as defined in section 103(8) of the Home Rule Act. The CIP shall be presented separately in one volume and shall include the following information:
(A) A detailed description for each project with planned allotment in Fiscal Years 2017 through 2022. The projects shall be organized alphabetically by title, summarized by owner agency, and listed in a table of contents. Each project description shall include the following:
(i) A specific scope consistent with the project title;
(ii) The purpose;
(iii) The current status;
(iv) The location (address and ward, if applicable);
(v) A facility name or identifier, if applicable;
(vi) Appropriate maps or other graphics;
(vii) The estimated useful life;
(viii) The current estimated full-funded cost;
(ix) Proposed sources of funding;
(x) Current allotments, expenditures, and encumbrances;
(xi) Proposed allotments by fiscal year;
(xii) For each pool project, a Fiscal Year 2017 spending plan that identifies the specific District assets that will be improved with the proposed budget;
(xiii) The change in budget authority request from the prior year;
(xiv) The number of FTE positions and the amount of Personnel Services budget to be funded with the project, as a percentage of the proposed allotment; and
(xv) The estimated impact that the project will have on the annual operating budget;
(B) The proposed Highway Trust Fund budget and the projected local Highway Trust Fund cash flow for Fiscal Years 2016 through 2022, with actual expenditures for Fiscal Year 2015;
(C) A capital budget pro forma setting forth the sources and uses of new allotments by fund detail and owner agency;
(D) An explanation of the debt cap analysis used to formulate the capital budget and a table summarizing the analysis by fiscal year, which shall include total borrowing, total debt service, total expenditures, the ratio of debt service to expenditures, and the balance of debt service capacity for each fiscal year included in the CIP; and
(E) An analysis, prepared by the Mayor, of whether the CIP is consistent with the Comprehensive Plan, Transportation Improvement Program, Washington Metropolitan Area Transit Authority capital budget, and other relevant planning programs, proposals, or elements developed by the Mayor as the central planning agency for the District. The Mayor’s analysis shall highlight and explain any differences between the CIP and other programs and plans on a project-by-project basis.
(5) Additional documents as follows:
(A) Copies of all documents referenced in and supportive of the budget justification for Fiscal Year 2017, including the proposed Fiscal Year 2017 Budget Request Act, and any other legislation that is necessary for implementation of the proposed budget for the District for Fiscal Year 2017;
(B) A table of all intra-district funds included in the Fiscal Year 2017 budget, including the receiving and transmitting agency, and whether there is a signed Memorandum of Understanding for each intra-district funding arrangement;
(C) A table showing all tax-supported debt issued and authorized within and above the debt cap and spending authority remaining within the cap;
(D) A summary table, which shall include a list of all intra-agency and inter-agency changes of funding, with a narrative description of each change sufficient to provide an understanding of the change in funds and its impact on services;
(E) A crosswalk, for any agency that has undergone a budget restructuring in Fiscal Year 2016 or which would undergo a proposed budget restructuring in Fiscal Year 2017, that shows the agency’s allocations before the restructuring under the new or proposed structure;
(F) A table showing each agency’s actual fringe rate and amount for Fiscal Years 2014 and 2015, the approved rate and amount for Fiscal Year 2016, and the proposed rate and amount for Fiscal Year 2017; and
(G) A spreadsheet detailing each revenue source by line item, including the actual amount received for that revenue line item in the prior 2 fiscal years and the amount projected to be received for that revenue line item in the proposed budget.
Sec. 4. Pursuant to Title XIV-A of the District of Columbia Government Comprehensive Merit Personnel Act of 1978, effective May 16, 1995 (D.C. Law 11-16; D.C. Official Code § 1-614.11 et seq.), the Mayor shall submit to each Councilmember and the Council Officers, and make available to the public, not later than January 31, 2016, all performance accountability reports for Fiscal Year 2015 that cover all publicly funded activities of each District government agency.
Sec. 5. The Mayor and the Chief Financial Officer shall include in the submission of the budget a presentation of the budget for the University of the District of Columbia with detail similar to that provided for subordinate agencies.
Sec. 6. The submission of the budget shall include actual copies of agency budget enhancement requests, including each agency’s “Form B,” consistent with section 47-318.05a of the District of Columbia Official Code.
Sec. 7. Pursuant to section 446 of the Home Rule Act, the Council’s budget review period shall begin after the date that all materials required to be submitted by sections 2 through 6 have been submitted in accordance with this resolution and the Council’s rules.
Sec. 8. The Council shall transmit a copy of this resolution, upon its adoption, to the Mayor.
Sec. 9. This resolution shall take effect immediately upon the first date of publication in the District of Columbia Register.
