FY 2023 Budget and Financial Plan

Approved FY 2023 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.

• Volume 2 includes agency chapters in the Government Direction and Support, Economic Development and Regulation, and Public Safety and Justice clusters.

• Volume 3 contains agency chapters in the Education cluster.

• Volume 4 holds agency chapters in the Human Support Services, Operations and Infrastructure, and Financing and Other clusters.

• Volume 5 is the Capital Improvements Plan for FY 2023 - FY 2028.

• Volume 6 includes all the Operating Appendices for the agency budget chapters.

Individual agency budget chapters are also available, organized by cluster.

FY 2023 Budget Legislation:

1. Fiscal Year 2023 Local Budget Act of 2022. 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.

   • Amendment in the Nature of a Substitute and amendments to the ANS (May 24, 2022).

   • Draft committee report and print (May 9, 2022). The draft documents circulated for markup.

   • Introduced version of Bill 24-716 (March 16, 2022). The bill as proposed by the Mayor.

2. Fiscal Year 2023 Budget Support Act of 2022. 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.

   • Fiscal impact statement from the OCFO (June 7, 2022).

   • Amendment in the Nature of a Substitute and its accompanying notice summarizing changes (June 6, 2022).

   • Engrossed version of the FY23 BSA (May 10, 2022).

   • Amendments moved at the Committee of the Whole (May 10, 2022).

   • Draft committee report and print (May 9, 2022). The draft documents circulated for markup.

   • Fiscal Impact Statement (March 16, 2022). The fiscal impact statement issued by the Chief Financial Officer for the BSA as proposed by the Mayor.

   • Introduced version of Bill 24-714 (March 16, 2022). The bill as proposed by the Mayor. Subtitle referral memo.

3. Fiscal Year 2023 Federal Portion Budget Request Act of 2022. 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 for Bill 24-715.

FY 2023 Budget Tool Kit. The budget tool kit features resources to help Council committees during the annual budget process.

FY 2023 Budget Oversight Hearings Schedule. Budget Oversight Hearings will be held between March 21 and April 8, 2022. View the most recent FY 2023 Budget Oversight Hearing Schedule. Watch live or archived hearings via DC Granicus.

Fiscal Year 2022 Revised Local Budget Legislation. Generally, this legislation 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.

1. Bill 24-717, Fiscal Year 2022 Revised Local Budget Emergency Amendment Act of 2022. Official legislative history.

   • Enrolled version and Committee Report (April 19, 2022).

   • Circulated ANS for Bill 24-717 (April 18, 2022) and the ANS for PR24-635.

   • Introduced version of Bill 24-717 (March 17, 2022). The bill as proposed by the Mayor and its accompanying emergency declaration resolution.

2. Bill 24-718, Fiscal Year 2022 Revised Local Budget Temporary Amendment Act of 2022. Official legislative history.

   • Enrolled version of Bill 24-718 (May 3, 2022).

   • Introduced version of Bill 24-718 (March 17, 2022).

3. Bill 24-719, Fiscal Year 2022 Second Revised Local Budget Emergency Act of 2022. Official legislative history.

   • Circulated ANS for Bill 24-719, amendments to the ANS, and the ANS for PR24-636 (May 24, 2022).

   • Introduced version of Bill 24-719 (March 17, 2022) and its accompanying emergency declaration resolution.

4. Bill 24-720, Fiscal Year 2022 Second Revised Local Budget Temporary Act of 2022. Official legislative history.

   • Introduced version of Bill 24-720 (March 17, 2022).

5. EOM Narrative of the Supplemental Budgets

Mayor’s errata requests:

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.

Presentations and testimony from the Mayor and CFO: The Mayor’s FY 2023 Budget Presentation to Council (March 16, 2022), and the Mayor’s statement and the Chief Financial Officer’s statement for the FY23 budget briefing (March 18, 2022).

Fiscal Year 2023 Council Budget Work Session Presentation (4/27/22). 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 2023 Budget Submission Requirements Resolution of 2021. 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 2022 Annual Comprehensive Financial Report (2/1/23). The ACFR is the District’s Annual Comprehensive Financial Report. The ACFR 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 ACFR are credit or bond rating agencies, institutions that buy and sell bonds, and those charged with managing and governing the state or local government.