The resolution, known as the Fiscal Year 2027 Local Budget Emergency Declaration Resolution of 2026, was adopted by the Council of the District of Columbia on June 23, 2026. It declares an emergency regarding the need to adopt the local budget for the District of Columbia government for the fiscal year ending September 30, 2027. The Mayor submitted the Fiscal Year 2027 Local Budget Act on April 14, 2026, which is scheduled for a final reading on the same day as the resolution. However, due to the timing of the budget submission and the congressional recess schedule, there is a risk that the budget may not complete its congressional review before the start of the fiscal year on October 1, 2026.

To address this issue, the Mayor proposed the Fiscal Year 2027 Local Budget Emergency Act, which allows for the budget to be effective without undergoing the congressional review period, albeit with a limited duration. The Council determined that the circumstances necessitate the adoption of this emergency act after a single reading to ensure that the District government can operate effectively and provide essential services to residents and businesses in the upcoming fiscal year. The resolution takes effect immediately.