ENROLLED ORIGINAL
A RESOLUTION
25-740
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
December 3, 2024
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, 2026, 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, 2026, 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 2026 Budget Submission Requirements Resolution of
2024”.
Sec. 2. Pursuant to section 442(a) of the Home Rule Act (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 April 2, 2025, 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, 2026.
Sec. 3. The submission documents shall include:
(1) A multi-volume publication that details and explains the proposed budget and
financial plan for the entire District government, including all subordinate agencies, independent
agencies, independent instrumentalities, and independent authorities (“agency”), as follows:
(A) Volume 1 shall include an executive summary for the proposed budget
and financial plan, including:
(i)(I) Actual revenues and expenditures for Fiscal Year 2023,
actual revenues and expenditures for Fiscal Year 2024, projected revenues and expenditures for
the Fiscal Year 2025 approved and revised budgets, projected revenues and expenditures for the
Fiscal Year 2026 proposed budget, and projected revenues and expenditures for Fiscal Years
2026 through 2029;
(II) Revenues by source (local, dedicated tax, special
purpose, federal, and private); and
(III) Expenditures by appropriation title;
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(ii) A detailed explanation of the revenue assumptions used for the
proposed budget and financial plan, including the assumptions supporting policy proposals
impacting General Fund revenues, and the following for each dedicated tax and special purpose
fund listed by agency:
(I) Actual Fiscal Year 2023 revenue;
(II) Fiscal Year 2023 end-of-year fund balance;
(III) Actual Fiscal Year 2024 revenue;
(IV) Fiscal Year 2024 end-of-year fund balance;
(V) Certified revenues for Fiscal Years 2025 through 2029;
(VI) Certified fund balance use for Fiscal Years 2025 and
2026; and
(VII) Certification from the Chief Financial Officer that
projected fund revenues and transfers are consistent with current policies and proposed policies
included in the Mayor’s proposed Fiscal Year 2026 Budget Support Act of 2025;
(iii) A list, by agency, of all special-purpose-revenue-fund
balances, each fund-balance use, a narrative description of each fund, and the revenue source for
each special-purpose-revenue fund, which shall include the:
(I) Actual amounts for Fiscal Year 2023;
(II) Actual amounts for Fiscal Year 2024;
(III) Approved amounts for Fiscal Year 2025; and
(IV) Proposed amounts for Fiscal Year 2026;
(B) Volumes 2, 3, and 4 shall include the budget chapters for each agency
or separate Organizational Level I line item in the District’s annual budget, as follows:
(i) The agency budget structure shall:
(I) Ensure accessibility and transparency regarding the way
taxpayer dollars will be disbursed;
(II) 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; and
(III) Include Program and cost center titles that are specific
and descriptive and reflect the programs and activities within the agency;
(ii) The following information shall be provided in table format for
Fiscal Year 2023 actual, Fiscal Year 2024 actual, Fiscal Year 2025 approved budget, and the
Fiscal Year 2026 proposed budget:
(I) Total operating budget, capital budget, and full-time
equivalents (“FTEs”) allocated to each;
(II) Amount of funding and FTEs by revenue source (local,
dedicated tax, special purpose, federal, private, and interagency);
(III) Operating budget expenditures by account group;
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(IV) Operating budget expenditures and FTEs by program
(Organizational Level II) and cost center; and
(V) Itemized changes, by revenue type, between the Fiscal
Year 2025 approved budget and the Fiscal Year 2026 proposed budget;
(iii) The following information shall be provided in narrative form:
(I) A description of each program and cost center that
explains the purpose and services to be provided; and
(II) An explanation of each proposed programmatic change
and its corresponding budget amount by program, cost center, account group, and fund type,
disaggregated for any change greater than $100,000;
(iv) A program performance report, provided in an appendix
published on the website of the Office of the Chief Financial Officer, which shall include the
status of efforts to comply with the reports of the District of Columbia Auditor;
(v) The budget chapter for the Non-Departmental Account shall
include a breakdown of each use and its budgeted amount;
(vi) The volume containing the Public Education cluster shall also
include school-related budget information, including:
(I) A summary statement or table showing the number of
full-time and part-time school-based personnel in the District of Columbia Public Schools
(“DCPS”), 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;
(II) 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;
(III) A summary table showing the projected enrollment
and local budget of each public charter school;
(IV) A summary table showing the projected enrollment
and budget, by fund type, of each District of Columbia public school;
(V) 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 and a separate budget line item for at-risk funding
allocated to the school, as coded in the system of record, the District Integrated Financial System
(DIFS);
(VI) For DCPS:
(aa) A table showing the amount of at-risk funding
allocated to central office, the amount allocated to school support, and the amount allocated to
each school, as coded in DIFS;
(bb) A matrix for each school, depicting the total
projected enrollment for each school, where projected student counts are cross-tabulated by
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grade level versus the following student statuses: special education level 1, special education
level 2, special education level 3, special education level 4, general education (i.e., no special
education services), extended school year (“ESY”) level 1, ESY level 2, ESY level 3, ESY level
4, English Language Learner, at-risk, and, as applicable, high school over-age at-risk; and
(C) Volume 5 shall include a Capital Improvements Plan (“CIP”) for
Fiscal Years 2026 through 2031 that is based on the current approved CIP and the current
schedule of investment in existing capital assets that is needed to attain and maintain a state of
good repair. The proposed CIP shall include all capital projects (inclusive of subprojects) as
defined in section 103(8) of the Home Rule Act (D.C. Official Code § 1-201.03(8)). The
proposed CIP shall include the following information:
(i) A detailed description for each project with planned allotment
in Fiscal Years 2026 through 2031. 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 2026 spending
plan that identifies the specific District assets that will be improved with the proposed budget;
provided, that spending of more than $5 million on a specific asset shall be budgeted in a
separate project;
(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;
(XV) The estimated impact that the project will have on the
annual operating budget, to include the required ongoing maintenance and repair funding needed
to avoid deferred maintenance costs; and
(XVI) Projected dates and actual dates where applicable for
project environmental approvals, design start, design complete, construction start, construction
complete, and closeout that are consistent with the budget request;
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(ii) A chart identifying the estimated funding gaps for capital
maintenance projects in each fiscal year of the current approved and proposed CIPs and an
explanation of the progress being made in closing those gaps;
(iii) The proposed Highway Trust Fund budget and the projected
local Highway Trust Fund cash flow for Fiscal Years 2026 through 2031, with actual
expenditures for Fiscal Year 2024 and the approved plan for Fiscal Year 2025;
(iv) A capital budget pro forma setting forth the sources and uses
of new allotments by fund detail and owner agency;
(v) 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 capital improvement plan;
and
(vi) An analysis, prepared by the Mayor, of whether the proposed
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 proposed
CIP and other programs and plans on a project-by-project basis.
(2) Legislation necessary to appropriate funds and implement the proposed budget
and financial plan, including the proposed Fiscal Year 2026 Local Budget Act of 2025 and a
corresponding Fiscal Year 2026 Local Budget Emergency Act of 2025, the proposed Fiscal Year
2026 Federal Portion Budget Request Act of 2025, the proposed Fiscal Year 2026 Budget
Support Act of 2025, and any other legislation that is necessary for implementation of the
proposed budget for the District for Fiscal Year 2026;
(3) The following additional documents shall be transmitted with the proposed
budget on April 2, 2025:
(A) An updated spending plan for federal payment funds for COVID relief
in Fiscal Year 2025, in previous fiscal years as applicable, and in the Fiscal Year 2026 proposed
budget and financial plan, including:
(i) A detailed description of each investment and how the funds
will be spent by initiative, agency, program, cost center, service, project number, account group,
fund type, fund detail, and fiscal year through Fiscal Year 2027, including which investment will
be recurring and funded out of other sources when the federal funding expires; and
(ii) The status of federal approvals needed for each investment;
(B) A spending plan for funds received through the Infrastructure
Investment and Jobs Act in the Fiscal Year 2026 proposed budget and financial plan, including:
(i) A detailed description of each investment and how the funds
will be spent by initiative, agency, program, cost center, service, project number, account group,
fund type, fund detail, and fiscal year; and
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(ii) The status of federal approvals needed for each investment;
(C) Expenditure growth assumptions used to develop the financial plan by
agency and account group;
(D) A filterable and sortable table, produced from PeopleSoft on April 2,
2025, which lists all existing and proposed positions by agency, position status, position number,
position title, vacancy status, hire date if filled, last filled date if vacant, the date the position was
posted as vacant, position grade, position step, whether the position is regular or temporary, and:
(i) Actual Fiscal Year 2023 expenditures for the position, with
columns for salary, fringe benefits, and overtime for the position;
(ii) Actual Fiscal Year 2024 expenditures for the position, with
columns for salary, fringe benefits, and overtime for the position;
(iii) Projected Fiscal Year 2025 expenditures for the position, with
columns for salary, fringe benefits, and overtime for the position;
(iv) Approved Fiscal Year 2025 expenditures for the position, with
columns for salary, fringe benefits, and overtime for the position;
(v) Proposed Fiscal Year 2026 budget for the position, listing the
FTE’s percentage distribution by funding source, appropriation fund(s), agency fund(s), program
code(s), cost center code(s), grant award number(s) and title(s), and project number(s) and
title(s), along with columns for salary, fringe benefits, and overtime for the position; and
(vi) Proposed Fiscal Year 2026 vacancy savings for the position,
with columns for salary, fringe benefits, and overtime for the identified vacancy savings;
(E) A table summarizing the fixed cost budgets by agency, account group,
and property address, which shall include the:
(i) Actual Fiscal Year 2023 expenditures;
(ii) Actual Fiscal Year 2024 expenditures;
(iii) Approved Fiscal Year 2025 expenditures;
(iv) Fiscal Year 2025 expenditures to date;
(v) Proposed Fiscal Year 2026 budget; and
(vi) A description of the methodology used to determine the
amount budgeted;
(F) A table of all interagency projects included in the Fiscal Year 2026
proposed budget, including the buyer and seller agency, whether there is a signed Memorandum
of Understanding (“MOU”) for each interagency funding arrangement, the date the MOU was
signed, and the expiration date of the MOU;
(G) 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;
(H) A crosswalk for any agency that has undergone a budget restructuring
in Fiscal Year 2025 or which would undergo a proposed budget restructuring in Fiscal Year 2026
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that shows the agency’s allocations by program, cost center, and account group before the
restructuring under the new or proposed structure;
(I) A table showing each agency’s actual fringe rate and amount for Fiscal
Years 2023 and 2024, the approved rate and amount for Fiscal Year 2025, and the proposed rate
and amount