District of Columbia § 47-318.01 Mayoral budget submissions required; accounting of expenditures.

District of Columbia Statutes

§ 47-318.01 — Mayoral budget submissions required; accounting of expenditures.

District of Columbia § 47-318.01

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 3Budget and Financial Management; Borrowing; Deposit of Funds.

Subch. I-BFinancial Accountability and Management.

This text of District of Columbia § 47-318.01 (Mayoral budget submissions required; accounting of expenditures.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 47-318.01 (2026).

Text

(a)In the annual budget submission, the Mayor shall provide the Council with an agency-by-agency accounting of expenditures for all years of the multiyear plan and multiyear plan modifications submitted with the Mayor’s annual budget and budget modifications. This accounting shall be of agency expenditures at the agency level, with such additional detail as the Council may request.

(b)Pursuant to §§ 1-204.42 and 1-204.43 , the Chief Financial Officer shall prepare, on a biennial basis, and the Mayor shall include in the budget submission to the Council, a tax expenditure budget that estimates the revenue loss to the District government from each tax expenditure for the current fiscal year and the next 2 fiscal years. The Chief Financial Officer shall present the first tax expenditure bu

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(a) In the annual budget submission, the Mayor shall provide the Council with an agency-by-agency accounting of expenditures for all years of the multiyear plan and multiyear plan modifications submitted with the Mayor’s annual budget and budget modifications. This accounting shall be of agency expenditures at the agency level, with such additional detail as the Council may request.

(b) Pursuant to §§ 1-204.42 and 1-204.43 , the Chief Financial Officer shall prepare, on a biennial basis, and the Mayor shall include in the budget submission to the Council, a tax expenditure budget that estimates the revenue loss to the District government from each tax expenditure for the current fiscal year and the next 2 fiscal years. The Chief Financial Officer shall present the first tax expenditure budget for inclusion in the fiscal year 2003 budget submission to the Council, but shall also prepare for inclusion in the fiscal year 2002 budget submission a pilot tax expenditure budget that includes the tax expenditures for which, in the judgment of the Chief Financial Officer, there is sufficient information to estimate the revenue loss. Beginning with the fiscal year 2003 budget submission, the tax expenditure budget shall include the following information:

(1) An estimate of the annual revenue loss to the District government from each tax expenditure;

(2) A citation of the statutory authority for each tax expenditure;

(3) A description of the objective of the tax expenditure;

(4) An analysis of whether the tax expenditure is meeting the objective;

(5) An analysis of the tax expenditure’s effect on the distribution of the tax burden and the administration of the tax system; and

(6) Other factors that the Chief Financial Officer may consider appropriate.

Legislative History

Nov. 25, 1993, D.C. Law 10-64, § 3, 40 DCR 7347; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; October 4, 2000, D.C. Law 13-161, § 2(b), 47 DCR 5805