The proposed resolution sets forth the requirements and timeline for the Mayor of the District of Columbia to submit the budget for the fiscal year ending September 30, 2027. The Mayor is required to present the budget and related documents to the Council and make them publicly accessible by April 1, 2026. The resolution specifies that the budget submission must include a multi-volume publication detailing the proposed budget, financial plans, revenue and expenditure projections, and performance plans in accordance with the District's personnel act. It emphasizes the need for transparency in the allocation of taxpayer dollars and mandates the inclusion of performance reports and accountability measures.

Additionally, the resolution outlines the necessary components of the budget documents, including a detailed analysis of the Capital Improvement Plan (CIP), agency budgets, and funding changes. It requires the submission of various documents by April 1, 2026, such as a comprehensive spending plan for federal COVID relief funds and a breakdown of positions by agency. Supplemental documents detailing changes in fees and funding allocations for educational services must be provided by April 8, 2026. If a revised budget for Fiscal Year 2026 is proposed, it must include a narrative explanation of changes and a certification of balance from the Chief Financial Officer. The Council's budget-review period will begin once all required materials are submitted, and the resolution will take effect immediately upon adoption.