FY 2024 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 2024 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 2024 - FY 2029.

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

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

FY 2024 Budget Legislation:

  1. Fiscal Year 2024 Local Budget Act of 2023. 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 2024 Budget Support Act of 2023. 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.

  3. Fiscal Year 2024 Federal Portion Budget Request Act of 2023. 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 2023 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. Fiscal Year 2023 Revised Local Budget Emergency Amendment Act of 2023. Official legislative history.

  2. Fiscal Year 2023 Revised Local Budget Temporary Amendment Act of 2023. Official legislative history.

  3. Supporting documents for the FY23 Revised Local Budget (aka “the supplemental budget”).

FY 2024 Budget Tool Kit. The budget tool kit features resources to help Council committees during the annual budget process.

FY 2024 Budget Oversight Hearings Schedule. Budget Oversight Hearings will be held between March 27 and April 12, 2023. View the most recent FY 2024 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.

OTHER DOCUMENTS

Additional legislative actions and other documents that inform the budget process

Presentations and testimony from the Mayor and CFO: The Mayor’s FY 2023 Budget Presentation to Council (March 22, 2023), and the Mayor’s statement and the Chief Financial Officer’s statement for the FY24 budget briefing (March 24, 2023).

Fiscal Year 2024 Council Budget Work Session Presentation (5/3/23). 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 2024 Budget Submission Requirements Resolution of 2022. 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.