Code of the District of Columbia

Part B-i. Chief Financial Officer.


§ 1–204.24a. In general.

(a) Establishment. — There is hereby established within the executive branch of the government of the District of Columbia an Office of the Chief Financial Officer of the District of Columbia (hereafter referred to as the “Office”), which shall be headed by the Chief Financial Officer of the District of Columbia (hereafter referred to as the “Chief Financial Officer”).

(b) Organizational analysis. —

(1) Office of Budget and Planning. — The name of the Office of Budget and Management, established by Commissioner’s Order 69-96, issued March 7, 1969, is changed to the Office of Budget and Planning.

(2) Office of Tax and Revenue. — The name of the Department of Finance and Revenue, established by Commissioner’s Order 69-96, issued March 7, 1969, is changed to the Office of Tax and Revenue.

(3) Office of Finance and Treasury. — The name of the Office of Treasurer, established by Mayor’s Order 89-244, dated October 23, 1989, is changed to the Office of Finance and Treasury.

(4) Office of Financial Operations and Systems. — The Office of the Controller, established by Mayor’s Order 89-243, dated October 23, 1989, and the Office of Financial Information Services, established by Mayor’s Order 89-244, dated October 23, 1989, are consolidated into the Office of Financial Operations and Systems.

(c) Transfers. — Effective with the appointment of the first Chief Financial Officer under § 1-204.24b, the functions and personnel of the following offices are established as subordinate offices within the Office:

(1) The Office of Budget and Planning, headed by the Deputy Chief Financial Officer for the Office of Budget and Planning.

(2) The Office of Tax and Revenue, headed by the Deputy Chief Financial Officer for the Office of Tax and Revenue.

(3) The Office of Research and Analysis, headed by the Deputy Chief Financial Officer for the Office of Research and Analysis.

(4) The Office of Financial Operations and Systems, headed by the Deputy Chief Financial Officer for the Office of Financial Operations and Systems.

(5) The Office of Finance and Treasury, headed by the District of Columbia Treasurer.

(6) The Lottery and Charitable Games Control Board, established by Chapter 13 of Title 3.

(d) Supervisor. — The heads of the offices listed in subsection (c) of this section shall serve at the pleasure of the Chief Financial Officer.

(e) Appointment and removal of office employees. — The Chief Financial Officer shall appoint the heads of the subordinate offices designated in subsection (c) of this section, after consultation with the Mayor and the Council. The Chief Financial Officer may remove the heads of the offices designated in subsection (c) of this section, after consultation with the Mayor and the Council.

(f) Annual budget submission. — The Chief Financial Officer shall prepare and annually submit to the Mayor of the District of Columbia, for inclusion in the annual budget of the District of Columbia government for a fiscal year, annual estimates of the expenditures and appropriations necessary for the year for the operation of the Office and all other District of Columbia accounting, budget, and financial management personnel (including personnel of executive branch independent agencies) that report to the Office pursuant to this chapter.


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 424(a); as added Apr. 17, 1995, 109 Stat. 142, Pub. L. 104-8, § 302(a); Oct. 16, 2006, 120 Stat. 2029, Pub. L. 109-356, § 201(a).)

Prior Codifications

1981 Ed., § 47-317.1.

Section References

This section is referenced in § 1-204.24b, § 1-204.25, § 2-1208.01, § 2-1217.01, § 6-201, § 10-1202.01, § 10-1221.01, § 10-1801, § 42-2812.01, § 44-951.18, § 47-340.26, § 47-391.01, § 47-881, § 47-891, § 47-895.01, § 47-1303.04, and § 47-1807.51.

Effect of Amendments

Pub. L. 109-356 rewrote the section.

Cross References

Real property tax assignment, sale and transfers, see § 47-1303.04.

References in Text

Pursuant to the Office of the Chief Financial Officer’s “Notice of Public Interest” published in the April 18, 1997, issue of the District of Columbia Register ( 44 DCR 2345) the Office of Tax and Revenue assumed all of the duties and functions previously performed by the Department of Finance and Revenue, as set forth in Commissioner’s Order 69-96, dated March 7, 1969. This action was made effective January 22, 1997, nunc pro tunc.


§ 1–204.24b. Appointment of the Chief Financial Officer.

(a) Appointment. —

(1) In general. — The Chief Financial Officer shall be appointed by the Mayor with the advice and consent, by resolution, of the Council. Upon confirmation by the Council, the name of the Chief Financial Officer shall be submitted to the Committees on Appropriations of the House of Representatives and Senate, the Committee on Government Reform of the House of Representatives, and the Committee on Homeland Security and Governmental Affairs of the Senate for a 30-day period of review and comment before the appointment takes effect.

(2) Special rule for control years. — During a control year, the Chief Financial Officer shall be appointed by the Mayor as follows:

(A) Prior to the appointment, the Authority may submit recommendations for the appointment to the Mayor.

(B) In consultation with the Authority and the Council, the Mayor shall nominate an individual for appointment and notify the Council of the nomination.

(C) After the expiration of the 7-day period which begins on the date the Mayor notifies the Council of the nomination under subparagraph (B) of this paragraph, the Mayor shall notify the Authority of the nomination.

(D) The nomination shall be effective subject to approval by a majority vote of the Authority.

(b) Term. —

(1) In general. — All appointments made after June 30, 2007, shall be for a term of 5 years, except for appointments made for the remainder of unexpired terms. The appointments shall have an anniversary date of July 1.

(2) Transition. — For purposes of §§ 1-204.24a1-204.24f, the individual serving as Chief Financial Officer as of October 16, 2006, shall be deemed to have been appointed under this subsection, except that such individual’s initial term of office shall begin upon such date and shall end on June 30, 2007.

(3) Continuance. — Any Chief Financial Officer may continue to serve beyond his term until a successor takes office.

(4) Vacancies. — Subject to subsection (c), any vacancy in the Office of Chief Financial Officer shall be filled in the same manner as the original appointment under subsection (a) of this section.

(5) Pay. — The Chief Financial Officer shall be paid at a rate such that the total amount of compensation paid during any calendar year does not exceed an amount equal to the limit on total pay which is applicable during the year under section 5307 of title 5, United States Code, to an employee described in section 5307(d) of such title

(c) Authorizing treasurer or deputy CFO to perform duties in acting capacity in event of vacancy in office. —

(1) Service as CFO. —

(A) In general. — Except as provided in subparagraph (B), if there is a vacancy in the Office of Chief Financial Officer because the Chief Financial Officer has died, resigned, or is otherwise unable to perform the functions and duties of the Office—

(i) the District of Columbia Treasurer shall serve as the Chief Financial Officer in an acting capacity, subject to the time limitation of paragraph (2); or

(ii) the Mayor may direct one of the Deputy Chief Financial Officers of the Office referred to in § 1-204.24a(c)(1) through (4) to serve as the Chief Financial Officer in an acting capacity, subject to the time limitation of paragraph (2).

(B) Exclusion of certain individuals. — Notwithstanding subparagraph (A), an individual may not serve as the Chief Financial Officer under such clause if the individual did not serve as the District of Columbia Treasurer or as one of such Deputy Chief Financial Officers of the Office of the Chief Financial Officer (as the case may be) for at least 90 days during the 1-year period which ends on the date the vacancy occurs.

(2) Time limitation. — A vacancy in the Office of the Chief Financial Officer may not be filled by the service of any individual in an acting capacity under paragraph (1) after the expiration of the 210-day period which begins on the date the vacancy occurs.


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 424(b); as added Apr. 17, 1995, 109 Stat. 142, Pub. L. 104-8, § 302(a); Nov. 22, 2000, 114 Stat. 2440, Pub. L. 106-522, § 155(a); Dec. 21, 2001, 115 Stat. 949, Pub. L. 107-96, § 111(d); Oct. 16, 2006, 120 Stat. 2031, Pub. L. 109-356, § 201(a); May 1, 2013, 127 Stat. 441, Pub. L. 113-8, § 2; Dec. 26, 2013, 127 Stat. 1209, Pub. L. 113-71, § 1(a).)

Prior Codifications

1981 Ed., § 47-317.2.

Section References

This section is referenced in § 1-204.24a.

Effect of Amendments

Public Law 106-522 in subsec. (a) added at the end of par. (1)(B) “Upon confirmation by the Council, the name of the Chief Financial Officer shall be submitted to the Committees on Appropriations of the Senate and House of Representatives, the Committee on Governmental Affairs of the Senate, and the Committee on Government Reform of the House of Representatives for a 30-day period of review and comment before the appointment takes effect.”; and in par. (2)(B), struck the period at the end and inserted the following: “upon dismissal by the Mayor and approval of that dismissal by a 2/3 vote of the Council. Upon approval of the dismissal by the Council, notice of the dismissal shall be submitted to the Committees on Appropriations of the Senate and House of Representatives, the Committee on Governmental Affairs of the Senate, and the Committee on Government Reform of the House of Representatives for a 30-day period of review and comment before the dismissal takes effect.”

Pub. L. 107-96, in subsec. (c), substituted “equal to” for “determined by the Mayor, except that such rate may not exceed”, and substituted “level I” for “level IV”.

Pub. L. 109-356 rewrote the section which had read as follows:

“(a) In general. — (1) Control year.—During a control year, the Chief Financial Officer shall be appointed by the Mayor as follows: (A) Prior to the appointment of the Chief Financial Officer, the Authority may submit recommendations for the appointment to the Mayor. (B) In consultation with the Authority and the Council, the Mayor shall nominate an individual for appointment and notify the Council of the nomination. (C) After the expiration of the 7-day period which begins on the date the Mayor notifies the Council of the nomination under subparagraph (B) of this paragraph, the Mayor shall notify the Authority of the nomination. (D) The nomination shall be effect approval by a majority vote of the Authority.

“(2) Other years.—During a year other than a control year, the Chief Financial Officer shall be appointed by the Mayor with the advice and consent of the Council. Prior to appointment, the Authority may submit recommendations for the appointment. Upon confirmation by the Council, the name of the Chief Financial Officer shall be submitted to the Committees on Appropriations of the Senate and House of Representatives, the Committee on Governmental Affairs of the Senate, and the Committee on Government Reform of the House of Representatives for a 30-day period of review and comment before the appointment takes effect.

“(b) Removal. — (1) Control year.—During a control year, the Chief Financial Officer may be removed for cause by the Authority or by the Mayor with the approval of the Authority.

“(2) Other years.—During a year other than a control year, the Chief Financial Officer shall serve at the pleasure of the Mayor, except that the Chief Financial Officer may only be removed for cause upon dismissal by the Mayor and approval of that dismissal by a 2/3 vote of the Council. Upon approval of the dismissal by the Council, notice of the dismissal shall be submitted to the Committees on Appropriations of the Senate and House of Representatives, the Committee on Governmental Affairs of the Senate, and the Committee on Government Reform of the House of Representatives for a 30-day period of review and comment before the dismissal takes effect.

“(c) Salary.—The Chief Financial Officer shall be paid at an annual rate equal to the rate of basic pay payable for level I of the Executive Schedule.”

Pub. L. 113-8 added “Subject to subsection (c)” to the beginning of (b)(4); and added (c).

Pub. L. 113-71 rewrote (b)(5).

Emergency Legislation

For temporary (90 days) amendment of this section, see §§ 2 and 5 of the Chief Financial Officer Compensation Emergency Act of 2013 (D.C. Act 20-140, July 31, 2013, 60 DCR 11792, 20 DCSTAT 1984).

Temporary Legislation

For temporary (225 days) amendment of this section, see §§ 2 and 4 of the Chief Financial Officer Compensation Temporary Amendment Act of 2013 (D.C. Law 20-44, October 24, 2013, 60 DCR 14957).

Short Title

Pub. L. 113-8, § 1. provided: “This Act may be cited as the ‘District of Columbia Chief Financial Officer Vacancy Act’.”

Effective Dates

Pub. L. 107-96, § 111(e), provided: “The amendment made by subsection (d) shall apply with respect to pay periods in fiscal year 2002 and each succeeding fiscal year.”

Editor's Notes

Pub. L. 113-8, § 2(c) provided that the amendments made by the Act shall apply with respect to vacancies occurring on or after May 1, 2013.

Pub. L. 113-71, § 1(b) provided that the amendments made by the Act shall apply with respect to vacancies occurring on or after Dec. 26, 2013.


§ 1–204.24c. Removal of the Chief Financial Officer.

(a) In general. — The Chief Financial Officer may only be removed for cause by the Mayor, subject to the approval of the Council by a resolution approved by not fewer than 2/3 of the members of the Council. After approval of the resolution by the Council, notice of the removal shall be submitted to the Committees on Appropriations of the House of Representatives and Senate, the Committee on Government Reform of the House of Representatives, and the Committee on Homeland Security and Governmental Affairs of the Senate for a 30-day period of review and comment before the removal takes effect.

(b) Special rule for control years. — During a control year, the Chief Financial Officer may be removed for cause by the Authority or by the Mayor with the approval of the Authority.


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 424(c); as added Apr. 17, 1995, 109 Stat. 142, Pub. L. 104-8, § 302(a); Nov. 22, 2000, 114 Stat. 2440, Pub. L. 106-522, § 155(b)(1); Dec. 23, 2004, 118 Stat. 3970, Pub. L. 108-489, § 4(a); Oct. 16, 2006, 120 Stat. 2031, Pub. L. 109-356, § 201(a).)

Prior Codifications

1981 Ed., § 47-317.3.

Effect of Amendments

Public Law 106-522 deleted in the caption “during control year”, struck in the matter preceding paragraph (1) “During a control year, the Chief Financial Officer” and inserted “The Chief Financial Officer”; struck in paragraph “Preparing” and inserted “During a control year, preparing”; struck in paragraph (3), “Assuring” and inserted “During a control year, assuring”; rewrote paragraph (5); struck in paragraph (11), “or the Authority” and inserted “(or by the Authority during a control year)”; and added at the end new paragraphs (18) through (24).

Pub. L. 108-489, in par. (21), substituted “systems (other than the retirement system for police officers, fire fighters, and teachers)” for “systems”.

Pub. L. 109-356 rewrote this section.

References in Text

The “District of Columbia Financial Responsibility and Management Assistance Act of 1995”, referred to in (3), is Pub. L. 104-8, 109 Stat. 97.

Effective Dates

Section 336(b) of Pub. L. 108-335 provided that the amendment made by subsection (a) shall take effect as if included in the enactment of the Emergency Wartime Supplemental Appropriations Act, 2003 Public Law 108-11 .

Section 4(b) of Pub. L. 108-489 provided: “The amendment made by subsection (a) shall apply with respect to fiscal year 2005 and each succeeding fiscal year.”

Editor's Notes

Enactment upon adoption of federal legislation: Section 4 of D.C. Law 11-254 provided that “§§ 47-101, 47-117, 47-130, 47-301, 47-302, 47-303, 47-304, 47-304.1, 47-305, 47-310, 47-312, 47-317.1 through 47-317.6, 47-321 through 47-325, 47-327 through 47-331, and 47-332 through 47-334 of Title 47 [§§ 1-204.41, 1-204.55, 1-204.50, 1-204.42, 1-204.43, 1-204.44, 1-204.46, 1-204.53, 1-204.47, 1-204.48, 1-204.49, 1-204.24a through 1-204.24e, 47-317.06, 1-204.61 through 1-204.65, 1-204.71 through 1-204.75, 1-204.81, 1-204.85, 1-204.86 and 1-204.90, 2001 Ed.] of the District of Columbia Code shall be enacted as part of Title 47 upon the adoption by Congress of legislation so enacting these sections.”

Pub. L. 107-20, ch. 3, § 2301, July 23, 2001, 115 Stat. 173, provided:

“Report by the Mayor. The Mayor of the District of Columbia shall provide the House and Senate Committees on Appropriations, the Senate Committee on Governmental Affairs and the House Committee on Government Reform with a report on the specific authority necessary to carry out the responsibilities transferred to the Chief Financial Officer in a non-control year, outlined in section 155 of Public Law 106-522, the Fiscal Year 2001 District of Columbia Appropriations Act, and responsibilities outlined in Bill 14-254, passed by the Council of the District of Columbia on July 10, 2001 relating to the transition of responsibilities under Public Law 104-8, the District of Columbia Financial Responsibility and Management Assistance Act of 1995, within 45 days of the enactment of this Act.”

Section 409 of Pub. L. 107-206, Aug. 2, 2002, 116 Stat. 848, provided:

“Sec. 409. Effective June 30, 2002, the authority which the Chief Financial Officer of the District of Columbia exercised with respect to personnel, procurement, and the preparation of fiscal impact statements during a control period (as defined in Public Law 104-8) shall remain in effect through July 1, 2003 or until such time as the District of Columbia Fiscal Integrity Act becomes effective, whichever occurs sooner.”

Section 2302 of Pub. L. 108-11, April 16, 2003, 117 Stat. 593, as amended by Pub. L. 108-335, § 336(a), Oct. 18, 2004, 118 Stat. 1347, provided:

“Sec. 2302. The authority which the Chief Financial Officer of the District of Columbia exercised with respect to personnel, procurement, and the preparation of fiscal impact statements during a control period (as defined in Public Law 104-8) shall remain in effect through September 30, 2005.”

Delegation of Authority

Delegation of authority under D.C. Act 11-404, the “General Obligation Bond Act of 1996”, see Mayor’s Order 96-146, October 7, 1996 ( 43 DCR 5671).

Delegation of Authority Under the District of Columbia Revenue Act of 1970, Public Law No. 91-650, see Mayor’s Order 2006-51, April 14, 2006 ( 53 DCR 5300).


§ 1–204.24d. Duties of the Chief Financial Officer.

Notwithstanding any provisions of this chapter which grant authority to other entities of the District government, the Chief Financial Officer shall have the following duties and shall take such steps as are necessary to perform these duties:

(1) During a control year, preparing the financial plan and the budget for the use of the Mayor for purposes of part B of subchapter VII of Chapter 3 of Title 47.

(2) Preparing the budgets of the District of Columbia for the year for the use of the Mayor for purposes of part D of this subchapter, and preparing the 5-year financial plan based upon the adopted budget for submission with the District of Columbia budget by the Mayor to Congress.

(3) During a control year, assuring that all financial information presented by the Mayor is presented in a manner, and is otherwise consistent with, the requirements of parts A through E of subchapter VII of Chapter 3 of Title 47.

(4) Implementing appropriate procedures and instituting such programs, systems, and personnel policies within the Chief Financial Officer’s authority, to ensure that budget, accounting, and personnel control systems and structures are synchronized for budgeting and control purposes on a continuing basis and to ensure that appropriations are not exceeded.

(5) Preparing and submitting to the Mayor and the Council, with the approval of the Authority during a control year, and making public—

(A) annual estimates of all revenues of the District of Columbia (without regard to the source of such revenues), including proposed revenues, which shall be binding on the Mayor and the Council for purposes of preparing and submitting the budget of the District government for the year under part D of this subchapter, except that the Mayor and the Council may prepare the budget based on estimates of revenues which are lower than those prepared by the Chief Financial Officer; and

(B) quarterly re-estimates of the revenues of the District of Columbia during the year.

(6) Supervising and assuming responsibility for financial transactions to ensure adequate control of revenues and resources.

(7) Maintaining systems of accounting and internal control designed to provide —

(A) full disclosure of the financial impact of the activities of the District government;

(B) adequate financial information needed by the District government for management purposes;

(C) effective control over, and accountability for, all funds, property, and other assets of the District of Columbia; and

(D) reliable accounting results to serve as the basis for preparing and supporting agency budget requests and controlling the execution of the budget.

(8) Submitting to the Council a financial statement of the District government, containing such details and at such times as the Council may specify.

(9) Supervising and assuming responsibility for the assessment of all property subject to assessment and special assessments within the corporate limits of the District of Columbia for taxation, preparing tax maps, and providing such notice of taxes and special assessments (as may be required by law).

(10) Supervising and assuming responsibility for the levying and collection of all taxes, special assessments, licensing fees, and other revenues of the District of Columbia (as may be required by law), and receiving all amounts paid to the District of Columbia from any source (including the Authority).

(11) Maintaining custody of all public funds belonging to or under the control of the District government (or any department or agency of the District government), and depositing all amounts paid in such depositories and under such terms and conditions as may be designated by the Council (or by the Authority during a control year).

(12) Maintaining custody of all investment and invested funds of the District government or in possession of the District government in a fiduciary capacity, and maintaining the safekeeping of all bonds and notes of the District government and the receipt and delivery of District government bonds and notes for transfer, registration, or exchange.

(13) Apportioning the total of all appropriations and funds made available during the year for obligation so as to prevent obligation or expenditure in a manner which would result in a deficiency or a need for supplemental appropriations during the year, and (with respect to appropriations and funds available for an indefinite period and all authorizations to create obligations by contract in advance of appropriations) apportioning the total of such appropriations, funds, or authorizations in the most effective and economical manner.

(14) Certifying all contracts and leases (whether directly or through delegation) prior to execution as to the availability of funds to meet the obligations expected to be incurred by the District government under such contracts and leases during the year.

(15) Prescribing the forms of receipts, vouchers, bills, and claims to be used by all agencies, offices, and instrumentalities of the District government.

(16) Certifying and approving prior to payment of all bills, invoices, payrolls, and other evidences of claims, demands, or charges against the District government, and determining the regularity, legality, and correctness of such bills, invoices, payrolls, claims, demands, or charges.

(17) In coordination with the Inspector General of the District of Columbia, performing internal audits of accounts and operations and records of the District government, including the examination of any accounts or records of financial transactions, giving due consideration to the effectiveness of accounting systems, internal control, and related administrative practices of the departments and agencies of the District government.

(18) Exercising responsibility for the administration and supervision of the District of Columbia Treasurer.

(19) Supervising and administering all borrowing programs for the issuance of long-term and short-term indebtedness, as well as other financing-related programs of the District government.

(20) Administering the cash management program of the District government, including the investment of surplus funds in governmental and non-governmental interest-bearing securities and accounts.

(21) Administering the centralized District government payroll and retirement systems (other than the retirement system for police officers, fire fighters, and teachers).

(22) Governing the accounting policies and systems applicable to the District government.

(23) Preparing appropriate annual, quarterly, and monthly financial reports of the accounting and financial operations of the District government.

(24) Not later than 120 days after the end of each fiscal year, preparing the complete financial statement and report on the activities of the District government for such fiscal year, for the use of the Mayor under § 1-204.48(a)(4).

(25) Preparing fiscal impact statements on regulations, multiyear contracts, contracts over $ 1,000,000 and on legislation, as required by § 1-301.47a.

(26) Preparing under the direction of the Mayor, who has the specific responsibility for formulating budget policy using Chief Financial Officer technical and human resources, the budget for submission by the Mayor to the Council and to the public and upon final adoption to Congress and to the public.

(27) Certifying all collective bargaining agreements and nonunion pay proposals prior to submission to the Council for approval as to the availability of funds to meet the obligations expected to be incurred by the District government under such collective bargaining agreements and nonunion pay proposals during the year.

(28) With respect to attorneys in special education cases brought under the Individuals with Disabilities Education Act in the District of Columbia during fiscal year 2006 and each succeeding fiscal year —

(A) requiring such attorneys to certify in writing that the attorney or representative of the attorney rendered any and all services for which the attorney received an award in such a case, including those received under a settlement agreement or as part of an administrative proceeding, from the District of Columbia;

(B) requiring such attorneys, as part of the certification under subparagraph (A) of this paragraph, to disclose any financial, corporate, legal, membership on boards of directors, or other relationships with any special education diagnostic services, schools, or other special education service providers to which the attorneys have referred any clients in any such cases; and

(C) preparing and submitting quarterly reports to the Committees on Appropriations of the House of Representatives and Senate on the certification of and the amount paid by the government of the District of Columbia, including the District of Columbia Public Schools, to such attorneys.


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 424(d); as added Apr. 17, 1995, 109 Stat. 142, Pub. L. 104-8, § 302(a); Nov. 22, 2000, 114 Stat. 2440, Pub. L. 106-522, § 155(b)(2)(A); repealed Nov. 22, 2000, 114 Stat. 2440, Pub. L. 106-522, § 155(b)(2)(C); restored as § 424(d), Oct. 16, 2006, 120 Stat. 2034, 2042, Pub. L. 109-356, §§ 201(a), 308(a).)

Prior Codifications

1981 Ed., § 47-317.4.

Section References

This section is referenced in § 1-204.48, § 1-204.49, § 1-301.115a, § 2-1217.34m, § 8-1778.01, and § 9-107.62.

Effect of Amendments

Pub. L. 106-522, in par. (2), deleted “or § 47-317.4 1981 Ed.” following “§ 47-317.3 (§ 1-204.24c, 2001 Ed.)”.

Pub. L. 109-356 rewrote the section which had previously read:

§ 1-204.24d. Functions of Treasurer.

“At all times, the Treasurer shall have the following duties:

“(1) Assisting the Chief Financial Officer in reporting revenues received by the District government, including submitting annual and quarterly reports concerning the cash position of the District government not later than 60 days after the last day of the quarter (or year) involved. Such reports shall include:

“(A) Comparative reports of revenue and other receipts by source, including tax, nontax, and Federal revenues, grants and reimbursements, capital program loans, and advances. Each source shall be broken down into specific components.

“(B) Statements of the cash flow of the District government for the preceding quarter or year, including receipts, disbursements, net changes in cash inclusive of the beginning balance, cash and investment, and the ending balance, inclusive of cash and investment. Such statements shall reflect the actual, planned, better or worse dollar amounts and the percentage change with respect to the current quarter, year-to-date, and fiscal year;

“(C) Quarterly cash flow forecast for the quarter or year involved, reflecting receipts, disbursements, net change in cash inclusive of the beginning balance, cash and investment, and the ending balance, inclusive of cash and investment with respect to the actual dollar amounts for the quarter or year, and projected dollar amounts for each of the 3 succeeding quarters;

“(D) Monthly reports reflecting a detailed summary analysis of all District of Columbia government investments, including, but not limited to:

“(i) The total of long-term and short-term investments;

“(ii) A detailed summary analysis of investments by type and amount, including purchases, sales (maturities), and interest;

“(iii) An analysis of investment portfolio mix by type and amount, including liquidity, quality/risk of each security, and similar information;

“(iv) An analysis of investment strategy, including near-term strategic plans and projects of investment activity, as well as forecasts of future investment strategies based on anticipated market conditions, and similar information; and

“(v) An analysis of cash utilization, including:

“(I) Comparisons of budgeted percentages of total cash to be invested with actual percentages of cash invested and the dollar amounts;

“(II) Comparisons of the next return on invested cash expressed in percentages (yield) with comparable market indicators and established District of Columbia government yield objectives; and

“(III) Comparisons of estimated dollar return against actual dollar yield; and

“(E) Monthly reports reflecting a detailed summary analysis of long-term and short-term borrowings inclusive of debt as authorized by § 1-206.03, in the current fiscal year and the amount of debt for each succeeding fiscal year not to exceed 5 years; all such reports shall reflect:

“(i) The amount of debt outstanding by type of instrument;

“(ii) The amount of authorized and unissued debt, including availability of short-term lines of credit, United States Treasury borrowings, and similar information;

“(iii) A maturity schedule of the debt;

“(iv) The rate of interest payable upon the debt; and

“(v) The amount of debt service requirements and related debt service reserves; and

“(2) Such other functions assigned to the Chief Financial Officer under § 1-204.24c as the Chief Financial Officer may delegate.”

References in Text

The Individuals with Disabilities Education Act, referred to in par. (28), is codified at 20 U.S.C. § 1400 et seq.

Editor's Notes

Former § 1-204.24d, relating to functions during all years, derived from Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 424(d), as added Apr. 17, 1995, 109 Stat. 142, Pub. L. 104-8, § 302(a), was repealed by Nov. 22, 2000, 114 Stat. 2440, Pub. L. 106-522, § 155(b)(2)(A).


§ 1–204.24e. Functions of Treasurer.

At all times, the Treasurer shall have the following duties:

(1) Assisting the Chief Financial Officer in reporting revenues received by the District government, including submitting annual and quarterly reports concerning the cash position of the District government not later than 60 days after the last day of the quarter (or year) involved. Each such report shall include the following:

(A) Comparative reports of revenue and other receipts by source, including tax, nontax, and Federal revenues, grants and reimbursements, capital program loans, and advances. Each source shall be broken down into specific components.

(B) Statements of the cash flow of the District government for the preceding quarter or year, including receipts, disbursements, net changes in cash inclusive of the beginning balance, cash and investment, and the ending balance, inclusive of cash and investment. Such statements shall reflect the actual, planned, better or worse dollar amounts and the percentage change with respect to the current quarter, year-to-date, and fiscal year.

(C) Quarterly cash flow forecast for the quarter or year involved, reflecting receipts, disbursements, net change in cash inclusive of the beginning balance, cash and investment, and the ending balance, inclusive of cash and investment with respect to the actual dollar amounts for the quarter or year, and projected dollar amounts for each of the 3 succeeding quarters.

(D) Monthly reports reflecting a detailed summary analysis of all District of Columbia government investments, including —

(i) the total of long-term and short-term investments;

(ii) a detailed summary analysis of investments by type and amount, including purchases, sales (maturities), and interest;

(iii) an analysis of investment portfolio mix by type and amount, including liquidity, quality/risk of each security, and similar information;

(iv) an analysis of investment strategy, including near-term strategic plans and projects of investment activity, as well as forecasts of future investment strategies based on anticipated market conditions, and similar information; and

(v) an analysis of cash utilization, including —

(I) comparisons of budgeted percentages of total cash to be invested with actual percentages of cash invested and the dollar amounts;

(II) comparisons of the next return on invested cash expressed in percentages (yield) with comparable market indicators and established District of Columbia government yield objectives; and

(III) comparisons of estimated dollar return against actual dollar yield.

(E) Monthly reports reflecting a detailed summary analysis of long-term and short-term borrowings inclusive of debt as authorized by § 1-206.03, in the current fiscal year and the amount of debt for each succeeding fiscal year not to exceed 5 years. All such reports shall reflect —

(i) the amount of debt outstanding by type of instrument;

(ii) the amount of authorized and unissued debt, including availability of short-term lines of credit, United States Treasury borrowings, and similar information;

(iii) a maturity schedule of the debt;

(iv) the rate of interest payable upon the debt; and

(v) the amount of debt service requirements and related debt service reserves.

(2) Such other functions assigned to the Chief Financial Officer under subsection (d) as the Chief Financial Officer may delegate.


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 424(e); as added Apr. 17, 1995, 109 Stat. 142, Pub. L. 104-8, § 302(a); redesignated § 424(d), Nov. 22, 2000, 114 Stat. 2440, Pub. L. 106-522, § 155(b)(2)(B), (C); restored as § 424(e), Oct. 16, 2006, 120 Stat. 2034, Pub. L. 109-356, § 201(a).)

Prior Codifications

1981 Ed., § 47-317.5.

Effect of Amendments

Pub. L. 109-356 rewrote the section which had previously read:

§ 1-204.24e. Definitions.

“In this part:

“(1) the term ‘Authority’ means the District of Columbia Financial Responsibility and Management Assistance Authority established under § 47-391.01(a);

“(2) the term ‘control year’ has the meaning given such term under § 47-393(4); and

“(3) the term ‘District government’ has the meaning given such term under § 47-393(5).”


§ 1–204.24f. Definitions.

For purposes of this part —

(1) the term “Authority” means the District of Columbia Financial Responsibility and Management Assistance Authority established under § 47-391.01(a);

(2) the term “control year” has the meaning given such term under § 47-393(4); and

(3) the term “District government” has the meaning given such term under § 47-393(5).


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 424(f); as added Apr. 17, 1995, 109 Stat. 142, Pub. L. 104-8, § 302(a); redesignated § 424(e), Nov. 22, 2000, 114 Stat. 2440, Pub. L. 106-522, § 155(b)(2)(C); restored as § 424(f), Oct. 16, 2006, 120 Stat. 2036, Pub. L. 109-356, § 201(a).)

Section References

This section is referenced in § 1-204.24b.

Effect of Amendments

Pub. L. 109-356 rewrote the section which had previously read:

§ 1-204.24f. Definitions.

“In this part:

“(1) the term ‘Authority’ means the District of Columbia Financial Responsibility and Management Assistance Authority established under § 47-391.01(a);

“(2) the term ‘control year’ has the meaning given such term under § 47-393(4); and

“(3) the term ‘District government’ has the meaning given such term under § 47-393(5).”


§ 1–204.25. Authority of Chief Financial Officer over personnel of Office and other financial personnel.

(a) In general. — Notwithstanding any provision of law or regulation (including any law or regulation providing for collective bargaining or the enforcement of any collective bargaining agreement), employees of the Office of the Chief Financial Officer of the District of Columbia, including personnel described in subsection (b) of this section, shall be appointed by, shall serve at the pleasure of, and shall act under the direction and control of the Chief Financial Officer of the District of Columbia, and shall be considered at-will employees not covered by Chapter 6 of this title, except that nothing in this section may be construed to prohibit the Chief Financial Officer from entering into a collective bargaining agreement governing such employees and personnel or to prohibit the enforcement of such an agreement as entered into by the Chief Financial Officer.

(b) Personnel. — The personnel described in this subsection are as follows:

(1) The General Counsel to the Chief Financial Officer and all other attorneys in the Office of the General Counsel within the Office of the Chief Financial Officer of the District of Columbia, together with all other personnel of the Office.

(2) All other individuals hired or retained as attorneys by the Chief Financial Officer or any office under the personnel authority of the Chief Financial Officer, each of whom shall act under the direction and control of the General Counsel to the Chief Financial Officer.

(3) The heads and all personnel of the subordinate offices of the Office (as described in § 1-204.24a(b) and established as subordinate offices in section § 1-204.24a(c)) and the Chief Financial Officers, Agency Fiscal Officers, and Associate Chief Financial Officers of all District of Columbia executive branch subordinate and independent agencies (in accordance with subsection (c)), together with all other District of Columbia accounting, budget, and financial management personnel (including personnel of executive branch independent agencies, but not including personnel of the legislative or judicial branches of the District government).

(c) Appointment of certain executive branch agency Chief Financial Officers. —

(1) In general. — The Chief Financial Officers and Associate Chief Financial Officers of all District of Columbia executive branch subordinate and independent agencies (other than those of a subordinate office of the Office) shall be appointed by the Chief Financial Officer, in consultation with the agency head, where applicable. The appointment shall be made from a list of qualified candidates developed by the Chief Financial Officer.

(2) Transition. — Any executive branch agency Chief Financial Officer appointed prior to October 16, 2006, may continue to serve in that capacity without reappointment.

(d) Independent authority over legal personnel. — Subchapter VIII-B of Chapter 6 of this title shall not apply to the Office of the Chief Financial Officer or to attorneys employed by the Office.

(e) Inapplicability to Water and Sewer Authority. — The authority of the Chief Financial Officer under this section does not apply to personnel of the District of Columbia Water and Sewer Authority established pursuant to the Water and Sewer Authority Establishment and Department of Public Works Reorganization Act of 1996.


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 424a; as added Oct. 16, 2006, 120 Stat. 2037, Pub. L. 109-356, § 202(a)(1); July 15, 2008, 122 Stat. 2491, Pub. L. 110-273, § 2(a).)

Section References

This section is referenced in § 2-1217.131 and § 34-2202.02.

Effect of Amendments

Pub. L. 110-273 added subsec. (e).

References in Text

The “Water and Sewer Authority Establishment and Department of Public Works Reorganization Act of 1996,” referred to in subsec. (e), is D.C. Law 11-111, which is codified primarily as § 34-2201.01 et seq.

Effective Dates

Section 2(b) of Pub. L. 110-273 provided that the amendments made by subsection (a) shall take effect as if included in the enactment of the 2005 District of Columbia Omnibus Authorization Act Pub. L. 109-356 .


§ 1–204.26. Procurement authority of the Chief Financial Officer.

The Chief Financial Officer shall carry out procurement of goods and services for the Office of the Chief Financial Officer through a procurement office or division which shall operate independently of, and shall not be governed by, the Office of Contracting and Procurement established under Unit A of Chapter 3 of Title 2 [Chapter 3A of Title 2] or any successor office, except the provisions applicable under such unit to procurement carried out by the Chief Procurement Officer established by § 2-301.05 [§ 2-352.01] or any successor office shall apply with respect to the procurement carried out by the Chief Financial Officer’s procurement office or division.


(Dec. 24, 1973, 87 Stat. 774, Pub. L. 93-198, § 424b; as added Oct. 16, 2006, 120 Stat. 2037, Pub. L. 109-356, § 203(a)(1); Sept. 26, 2012, D.C. Law 19-171, § 201(a), 59 DCR 6190.)

Effect of Amendments

The 2012 amendment by D.C. Law 19-171 substituted “Chapter 3A of Title 2” for “Unit A of Chapter 3 of Title 2”; and substituted “§ 2-352.01” for “§ 2-301.05.”

Effective Dates

Section 203(c) of Pub. L. 109-356, as amended by Pub. L. 110-5, § 21073(h), provided: “This section and the amendments made by this section shall take effect October 16, 2007.”

Editor's Notes

Section 201(a) of D.C. Law 19-171 substituted “Chapter 3A of Title 2” for “Unit A of Chapter 3 of Title 2”; and substituted “§ 2-352.01” for “§ 2-301.05” in this section.

Section 201(b) of D.C. Law 19-171 provided that § 201(a) of the act shall become effective upon congressional enactment.