FY 2022 Budget and Financial Plan

KEY DOCUMENTS

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

Approved FY 2022 Budget and Financial Plan. The approved budget is published by the Office of the Chief Financial Officer in multiple volumes. Volume 1 is the Executive Summary, which has detailed information on revenue, expenditures, and other components of the budget. Volumes 2, 3, and 4 are the Agency Budget Chapters. Each agency chapter includes the operating budget, full-time equivalents, and other information related to that fiscal year. Volume 5 is the Capital Improvements Plan for FY 2022 - FY 2027. Volume 6 includes all the Operating Appendices for the agency budget chapters. The budget is also available by agency budget cluster (e.g. Public Safety and Justice) or as downloadable files.

FY 2022 Budget Legislation:

  1. Fiscal Year 2022 Local Budget Act of 2021. The Local Budget Act (LBA) is the District’s appropriations bill. It sets the appropriation for each agency and provides the legal authority necessary to spend those funds. Official legislative history.

  2. Fiscal Year 2022 Budget Support Act of 2021. The Budget Support Act (BSA) includes statutory changes that are necessary to implement the budget, such as the legal authority for specific revenue changes. Official legislative history.

*Please note that the legislation revising the FY21 Local Budget Act is found below in Other Documents

FY 2022 Budget Tool Kit. The budget tool kit features resources to help Council committees during the annual budget process.

Mayor’s errata requests: June 24, 2021 letter and June 25, 2021 letter.

Presentations and testimony from the Mayor and CFO: The Mayor’s FY 2022 Budget Presentation to Council (May 27, 2021), the Mayor’s testimony for the FY22 budget hearing (June 2, 2021), and the Chief Financial Officer’s testimony for the FY22 budget hearing (June 2, 2021).

FY 2022 Budget Oversight Hearings Schedule. Budget Oversight Hearings will be held between June 3, 2021 and June 25, 2021. View the most recent FY 2022 Budget Oversight Hearing Schedule. Watch live or archived hearings via DC Granicus.

COMMITTEE DOCUMENTS

Once the Mayor’s proposed budget and financial plan is submitted to the Council, each Council committee reviews the request for the agencies under its purview, receives agency responses to common budget questions, and holds budget oversight hearings. When the hearing period concludes, each committee chair prepares a budget report of recommendations that is then marked up and approved by the full committee. The 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, which will be shared in the key documents section, above.

 
 
 
 

Budget questions

Draft committee report

Budget questions

Draft committee report

 
 

OTHER DOCUMENTS

Additional legislative actions and other documents that inform the budget process

Fiscal Year 2022 Council Budget Work Session Presentation. Following the markup by each standing committee on their recommendations for the budgets of the agencies under their purview, the full Council meets in a budget work session to discuss each committee’s recommendations. This presentation summarizes the actions of each committee and is used to guide the discussion during the work session.

Fiscal Year 2021 Revised Local Budget Emergency Act of 2021. Generally, this emergency measure revises the current fiscal year’s budget act. Typically it adjusts the appropriation levels for specified funding types and the top-line budget appropriation for specified clusters and agencies. A revision may be necessary to provide budget authority for additional revenue or to address budget shortfalls or expenditure changes in specific agencies.

On May 27, 2021, the Mayor transmitted three bills that revise the FY21 Local Budget Act: Bill 24-277, the Fiscal Year 2021 Revised Local Budget Advance School Payment Emergency Amendment Act of 2021; Bill 24-279, the Fiscal Year 2021 Revised Local Budget Emergency Act of 2021; and Bill 24-283, the Fiscal Year 2021 Revised Federal Stimulus Budget Emergency Act of 2021. The legislative history for each is included below.

  1. Bill 24-277, FY21 Revised Local Budget Advance School Payment Emergency Amendment Act of 2021, and its accompanying emergency declaration resolution. Official legislative history.

2. Bill 24-279, FY21 Revised Local Budget Emergency Act of 2021 (as proposed by the Mayor on May 27, 2021), its accompanying emergency declaration resolution (PR24-270) and narrative.

3. Bill 24-283, FY21 Revised Federal Stimulus Budget Emergency Act of 2021 (as proposed by the Mayor on May 27, 2021), its accompanying emergency declaration resolution (PR24-272) and narrative.

4. Bill 24-360, FY21 Revised Local Budget Second COVID Relief Emergency Act of 2021 (as proposed by the Mayor on July 14, 2021).

5. Bill 24-361, Fiscal Year 2021 Revised Local Budget Second COVID Relief Temporary Act of 2021 (August 2, 2021) . The ANS adds the provisions of Bill 24-279, Fiscal Year 2021 Revised Local Budget Emergency Act of 2021 to this temporary act.  This ANS ensures that the provisions of the revised local budget act adopted on July 20, 2021 and the revised local budget act to be adopted on August 3, 2021 are adopted as both emergency and temporary legislation.

Fiscal Year 2022 Federal Portion Budget Request Act of 2021. The District’s budget includes several federal payments provided by Congress to the District for a specific purpose. Those federal funds are still subject to the federal appropriations process. Each year, as part of the budget process, the Mayor transmits to the Council her proposal for federal payments. As part of the Council budget process, the Council approves this Federal Portion Budget Request Act. Following Council approval, the act is submitted by the Mayor to the President for inclusion in a federal appropriations act approved by Congress. Official legislative history.

Fiscal Year 2022 Local Budget Emergency Act of 2021, Bill 24-281. This is the emergency version of Bill 24-285, the Fiscal Year 2022 Local Budget Act of 2021. Due to the later submission of the FY22 budget package, the emergency measure is necessary to ensure the District has an approved budget and financial plan in place for the start of the FY22 fiscal year on October 1, 2021.

Fiscal Year 2022 Budget Submission Requirements Resolution of 2020. 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 2021 Comprehensive Annual Financial Report (2/1/22). 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.