The Fiscal Year 2027 Budget Submission Requirements Resolution of 2025 establishes a framework for the Mayor of the District of Columbia to submit the proposed budget for the fiscal year ending September 30, 2027, by April 1, 2026. This resolution outlines the necessary documentation that must accompany the budget proposal, including a comprehensive multi-volume publication detailing the budget and financial plan for all government agencies, a Capital Improvements Plan (CIP) for fiscal years 2027 through 2032, and various legislative proposals essential for budget implementation. The resolution emphasizes the importance of transparency and accessibility, requiring detailed explanations of revenue assumptions, expenditures, and programmatic changes to ensure a thorough understanding of the budget process.

Additionally, the resolution specifies the format and content of the budget documents, mandating the inclusion of tables and narrative descriptions that provide a comprehensive overview of budget allocations, funding sources, and performance metrics for each agency. It requires updated spending plans for federal COVID relief funds, expenditure growth assumptions, and detailed tables summarizing fixed costs and interagency projects. Supplemental documents, including changes in fees collected by the District and funding information for specific agencies, must be submitted by April 8, 2026. The resolution also outlines the timeline for the Council's budget-review period and mandates the submission of performance accountability reports for Fiscal Year 2025 by January 31, 2026, ensuring a structured and transparent budget process aligned with the District's financial goals.