District of Columbia § 47-355.02 Limitations on expenditures and obligating amounts.

District of Columbia Statutes

§ 47-355.02 — Limitations on expenditures and obligating amounts.

District of Columbia § 47-355.02

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

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

Subch. III-BAnti-Deficiency.

This text of District of Columbia § 47-355.02 (Limitations on expenditures and obligating amounts.) 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 § 47-355.02 (2026).

Text

A District agency head, deputy agency head, agency fiscal officer, agency budget director, agency controller, manager, or other employee may not:

(1)Make or authorize an expenditure or obligation exceeding an amount available in an appropriation for an agency, fund, or capital project;

(2)Obligate the District for the payment of money before an appropriation is made or before a certification of the availability of funds is made, unless authorized by law; provided, that this paragraph shall not prohibit the acceptance of voluntary services or employment of personal services exceeding that authorized by law during emergencies involving the safety of human life or the protection of property;

(3)Approve a disbursement without appropriate authorization;

(4)Defer recording a transaction

Free access — add to your briefcase to read the full text and ask questions with AI

A District agency head, deputy agency head, agency fiscal officer, agency budget director, agency controller, manager, or other employee may not:

(1) Make or authorize an expenditure or obligation exceeding an amount available in an appropriation for an agency, fund, or capital project;

(2) Obligate the District for the payment of money before an appropriation is made or before a certification of the availability of funds is made, unless authorized by law; provided, that this paragraph shall not prohibit the acceptance of voluntary services or employment of personal services exceeding that authorized by law during emergencies involving the safety of human life or the protection of property;

(3) Approve a disbursement without appropriate authorization;

(4) Defer recording a transaction incurred in the current fiscal year to a future fiscal year;

(5) Allow an expenditure or obligation to exceed apportioned amounts;

(6) Fail to submit a required plan or projection in a timely manner;

(7) Knowingly report incorrectly on spending to date or on projected total annual spending;

(8) Fail to adhere to a spending plan through overspending that is greater than 5% of the agency’s budget, or $1 million, regardless of the percentage, or, for capital projects, 5% of the project's budget or $1 million, regardless of the percentage; or

(9) Make or authorize an expenditure or obligation for one capital project from another capital project.

Legislative History

Apr. 4, 2003, D.C. Law 14-285, § 2, 50 DCR 940; Mar. 14, 2007, D.C. Law 16-293, § 2(a), 54 DCR 1083; Sept. 20, 2012, D.C. Law 19-168, § 1102(b), 59 DCR 8025