FY 2019 Budget and Financial Plan

key documents

Provided below are brief descriptions and links to the key budget documents.
The documents are organized into three sections: Approved Budget and Financial Plan, Committee Documents, and Other Documents.

1. Fiscal Year 2019 Local Budget Act of 2018 (L22-0158). This is the District’s local appropriations bill – it sets the maximum local dollars appropriation for each agency and provides the legal authority necessary to spend those funds.

2. Fiscal Year 2019 Budget Support Act of 2018 (L22-0168). This includes any statutory changes that are necessary to implement the budget – it is the legislative vehicle to provide legal authority or obligation for specific revenues or expenditures included in the budget.

3. FY 2019 Budget and Financial Plan, Submitted to the Congress of the United States by the Government of the District of Columbia, July 12, 2018 (Budget Books). The Budget Books are published by the Office of the Chief Financial Officer and contain chapters for each agency. Each chapter includes the current operating budget, full-time equivalents, and other information related to that fiscal year. The Executive Summary also has detailed information on revenue, expenditures, and other components of the budget.

Every spring, the Mayor’s proposed budget and financial plan is submitted to the Council. Once the Council has the proposed budget, Council committees review the request for each of the agencies under their purview before holding public hearings on each agency. After the hearing period concludes, each Council committee chair prepares a budget report of recommendations that is then marked up and approved by the full committee. Each committee report includes recommendations for funding and personnel levels for each agency, policy proposals, legislation necessary to implement the recommendations, and any other budget-related analysis that the committee deems appropriate.

After all committees approve their reports, the Council’s Office of the Budget Director, under the Chairman’s direction, incorporates the committees’ recommendations and additional Council-wide recommendations into a single unified budget, finalized in the key documents, above.

other documents

There are additional legislative actions and other documents that inform the annual budget process; a brief description and links are provided below.

Fiscal Year 2019 Budget Support Emergency Act of 2018 (B22-0901). Each permanent bill passed by the Council must complete a passive congressional review period before it becomes effective. In the case of the Budget Support Act, many of its provisions must be in place by the start of the fiscal year, October 1. Because congressional review is dependent on the congressional calendar, the Council must pass a Budget Support Emergency Act in order to ensure its changes are in place if a delay occurs in the congressional review. Emergency acts do not require hearings and are passed with a single vote. Emergency legislation expires after 90 days.

Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (B22-0922). A congressional review emergency is legislation to fill the gap in effective dates between an emergency measure and the permanent measure.

Fiscal Year 2019 Budget Support Clarification Amendment Act of 2018 (B22-0997). Following the passage of the Budget Support Act, it may be necessary to clarify or amend provisions in the Act in order to effectuate their intent. The Budget Support Clarification Amendment Act contains clarifying provisions, technical amendments, or other minor amendments that must go into effect immediately to clarify the law and implement the budget and financial plan as approved.

Fiscal Year 2019 Budget Support Clarification Emergency Amendment Act of 2018 (B22-0993). As with the BSA emergency, the clarification emergency allows the provisions to be in place immediately, while the permanent goes through the passive congressional review process.

Fiscal Year 2019 Budget Support Clarification Temporary Amendment Act of 2018 (B22-0994). A temporary measure fills any gap between the emergency measure and the permanent.

Fiscal Year 2019 Budget Submission Requirements Resolution of 2017 (PR22-0627). Each year, the Council passes a budget submission requirements resolution to establishes the date by which the Mayor must submit the proposed budget for the next fiscal year; the resolution also states what information and documentation must be submitted with the proposed budget.

Fiscal Year 2018 Comprehensive Annual Financial Report. The CAFR is the District’s Comprehensive Annual Financial Report. The CAFR is prepared in accordance with U.S. generally accepted accounting principles for state and local governments as promulgated by the Government Accounting Standards Board. Some of the principal users of the CAFR are credit or bond rating agencies, institutions that buy and sell bonds, and those charged with managing and governing the state or local government.

SCHEDULES

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