Fiscal Year 2027 Local Budget Emergency Act of 2026

MURIEL BOWSER
MAYOR
April 14, 2026
The Honorable Phil Mendelson, Chairman
Council of the District of Columbia
1350 Pennsylvania Avenue, NW
Washington, DC 20004
Dear Chairman Mendelson:
On behalf of the more than 700,000 residents of Washington, DC, I am pleased to submit to the Council of
the District of Columbia my Fiscal Year 2027 Proposed Budget and Financial Plan, Grow DC.1 This
budget reflects our resilience, our values, and our continued commitment to building a stronger, safer,
and more vibrant city.
It's worth repeating that Washington, DC is a world-class city, delivering first-class services and
projects to our residents. We have the number one park system in the nation; built 36,000 new homes in
less than five years; lead the nation in office-to-residential conversions; have the fastest improving urban
school district; and have driven down crime to its lowest levels in at least three decades. And last year,
we secured the city's largest private investment with the announcement that our Washington Commanders
would come back home to a new RFK Stadium.
With this budget we remain laser focused on growing our local economy. Before the COVID-19
pandemic, the city's economic growth was predictable. We had a fast-growing population and strong
downtown demand that led to steady revenue growth which allowed us to expand our programs and
services. However, this is not the economy we have today. While our population is still growing-that
growth is happening slowly-widespread teleworking continues to strain our commercial office
market, and federal job losses have impacted thousands of District households, all of which contribute to
slower revenue growth. The Grow DC budget faces these new economic realities head on so that we can
continue growing our economy and delivering world-class city services.
Investing in High-Quality Education
Our years of investing in public education have delivered results our city can be proud of--our highest
ever graduation rate, continued enrollment gains, and great schools in all eight wards. That's why the
1 Included in this submission are the Fiscal Year 2027 Local Budget Act of 2026, the Fiscal Year 2027 Federal Portion
Budget Request Act of 2026, and the Fiscal Year 2027 Budget Support Act of 2026. In addition, I am submitting the
following accompanying measures: the Fiscal Year 2026 Revised Local Budget Emergency Act of 2026, the Fiscal
Year 2025 Revised Local Budget Temporary Act of 2026, and the Fiscal Year 2026 Revised Local Budget Emergency
Declaration Resolution of 2026.
GrowDC budgetincreasestheUniformPerStudentFundingFormulaby2.55percent,bringingthefoundationlevelto$15,455perstudent,andsupportsnearly100,000publicandpubliccharterstudents.We areexpandingtheAdvancedTechnicalCenters,whichgiveourhighschoolstudentshands-on
careerandtechnicaleducation,andweareexpandinghigh-impacttutoringtohelpmorestudents
recoverandgrowacademically.
The Grow DC budgetprovidescontinuedsupporttotheDC FuturesProgram?toensureresidents
pursuingdegreesattheUniversityoftheDistrictofColumbia(UDC)canfinishtheirprograms.Our
six-yearcapitalplanincludesmorethan$2billiontomodernizepublicschoolfacilities,upgradetechnology,andsupportimprovementsatUDC,includingfundsnecessarytounlockitsfirst-ever
studenthousingthroughapublic-privatepartnership.

ContinuingHistorieProgressinPublicSafety
We havemadesignificantprogressindrivingdowncrimesinceitspikedin2023,resultingintheJowestamountofviolentcrimeinatleast30years.TheGrowDCbudgetbuildsonthismomentumbyensuringMPD hastheresourcestohire,recruit,andretainofficers,whilealsosupportingfullfunding
fortheFireandEmergencyMedicalServicesDepartment,OfficeofUnifiedCommunications,DepartmentofCorrections,Departmentof ForensicSciences,andothercoreagenciesinourpublic
safetyecosystem.

We areinvestingmorethan$500millioninoursix-yearcapitalplantomodernizepublicsafetyfacilities,purchasenewfiretrucksandambulances,replaceagingandoutdatedequipment,increase
housingcapacityatourjuvenilejusticefacilities,andupgradecriticalcommunicationsandpublicsafetytechnologysoourfirstrespondershavethetoolstheyneedtohelpkeepussafe.

GrowingOurLocalEconomyandMakingItEasiertoDoBusiness

TokeepDC competitiveandensurethecity’sstrongeconomicfuture,theGrowDC budgetreducesthecostofdoingbusinessbyloweringbusiness-relatedfees,supportsmajorredevelopmentprojects
throughtargetedincentives,andcontinuestoinvestingrantprogramstohelpoursmallbusinessesthrive.
We continuetodiversifyoureconomythroughtheVitalityFund’,theTech EcosystemFund‘,andnew
housingtaxabatementstoencourageproductionofmoderate-income,“missingmiddle”housing.WearealsoinvestingsignificantlyintherevitalizationofDowntownandunlockingunderutilizedspaces
citywide—fromHillEasttoPoplarPointtotheRFKcampus.

ExpandingHealthCareAccessandSupportingResidentsinNeed
NearlyfourintenDCresidentsdependonourMedicaid,BasicHealthPlan,orAllianceprograms.TheGrowDC budgetmaintainscomprehensivecoveragewhilealsorespondingtorisinghealthcarecosts.We areaddingnewdentalandvisionbenefitsforBasicHealthPlanandAllianceenrollees,funding
newchipcardsforourSNAPparticipantstohelppreventbenefittheft,andexpandingbridgehousingandhomelessnesspreventionprograms.We arefundingthereplacementofkey shelterfacilitiesandcapitalimprovementsthatsupportresidentsexperiencinghomelessness.Andtosupportourseniors,
2hraps:/www.ude.edu/de-futures/>hitps://dmped.de.gov/page/vitalityfund“https://dmped.de.gov/page/TEF
thisbudgetprotectsprogramsandservicesattheDepartmentofAgingandCommunityLivingand
continuesourinvestmentinanewSeniorWellnessCenterinWard2.
ProtectingCore PublicServices
Residentsneedcleanneighborhoods,reliabletransportation,accessiblerecreation,andresponsiveservices.TheGrowDC budgetmaintainsstrongfundingfortheDepartmentofParksandRecreation
(DPR),DC PublicLibraries(DCPL),DepartmentofPublicWorks,DistrictDepartmentofTransportation,DepartmentofEnergyandtheEnvironment,andDepartmentofMotorVehiclesto
ensurereliablecorepublicservicesforourresidentsandbusinesses.
WecontinuetosupportcommunityprogramsofferedatDCPLandDPR,includingthenewlyopenedFortDupontIceArena,andwearemaintainingtheCleanCorridorsprogramtokeepcommercialareassafeandwelcoming.Tomaintainourinnovativeedge,theGrowDCbudgetfundsthedevelopmentofdigitaldrivers’licenseswhichwillletresidentshavesecure,electronicversionsoftheirdrivers’licensesstoredintheirdigitalwallets.
Majorcapitalinvestmentsacrossthecitywillmodernizerecreationcenters,allpubliclibraries,andfundplanninganddesignworkonthe125-acreKenilworthParkNorth,whichcouldleadtothecreation
ofastate-of-the-artdestinationparkinWard7.Ourcapitalplanalsoincludesnearly$900milliontoimprovemajorbridgesandcontinueourworktomaintainourroads,sidewalks,andalleys.We alsocontinueourtransportationfundingcommitmentstoWMATA,CapitalBikeshare,andexpandedtrails,
andpedestriannetworks.

LookingForward
We havefacedsignificantchallengesoverthepastfewyears.ButWashington,DC,remainsstrong
becauseofourresidentsandbusinessesandbecausewehavebeenstrongstewardsoftaxpayerdollars
overthepastthreedecades.
Today,focusingongrowthismoreimportantthaniteverwasinWashington,DC.Forallthethingsweloveaboutourcity—ourgreatschools,parks,transportation,arts,culture,andrestaurants—theyallrequireustohaverobustrevenuestomakerobustinvestments.Forthat,weneedapro-growthbudgetwhichwearenowdeliveringwithGrowDC.
‘Thankyouforyourcontinuedtrustandengagement.
Sipe
lurielBow}layor
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
~i~
at the request of the Mayor
A BILL
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
To adopt, on an emergency basis, the local portion of the budget of the District of Columbia
government for the fiscal year ending Septemb er 30, 2027.
BE IT ENACTED BY THE COUNCIL OF TH E DISTRICT OF COLUMBIA , That this
act may be cited as the "Fiscal Year 2027 Local Bud get Emergency Act of 2026".
Sec. 2. Adoption of the local portion of the Fiscal Year 2027 budget.
The following expenditure levels are adopted pursuant to section 446(a) of the District of
Columbia Home Rule Act, approved Dec emb er 24, 1973 (87 Stat. 801; D .C . Official Code§ 1-
204.46(a)), as the local portion of the budget for the government of the District of Columbia for
the fiscal year ending September 30, 2027 .
DISTRICT OF COLUMBIA BUDGET FOR THE FISCAL YEAR
ENDING SEPTEMBER 30, 2027
The following amounts are appropriated for the District of Columbia government for the
fiscal year ending September 30, 2027 ("Fiscal Year 2027"), out of the General Fund of the
District of Columbia ("General Fund"), except as otherwise specifically provided; provided, that:
(1) Notwithstanding any other provision of law, except as provided in sections
1
2
446A, 446B, and 450A of the District of Columbia Home Rule Act, approved November 22, 34
2000 (114 Stat. 2440; D.C. Official Code §§ 1-204.46a, 1-204.46b, and 1-204.50a), D.C. Official 35
Code §§ 47-369.01 and 47-369.02, and provisions of this act, the total amount appropriated in 36
this act for operating expenses for the District of Columbia for Fiscal Year 2027 shall not exceed 37
the sum of the total revenues of the District of Columbia for such fiscal year or $21,224,482,951 38
(of which $11,787,688,120 shall be from local funds, $729,493,909 shall be from dedicated 39
taxes, $1,351,247,264 shall be from federal grant funds, $4,010,641,067 shall be from Medicaid 40
payments, $760,430,667 shall be from other funds, $38,500,000 shall be from other federal 41
funds, $12,102,406 shall be from private grant funds, $1,357,336 shall be from private donations, 42
$153,297,999 shall be from funds requested to be appropriated by the Congress as federal 43
payments pursuant to the Fiscal Year 2027 Federal Portion Budget Request Act of 2026, passed 44
on _______, 2026 (Enrolled version of Bill 26-____) (“Fiscal Year 2027 Federal Portion Budget 45
Request Act of 2026”), $182,565,665 shall be from enterprise and other funds – dedicated taxes, 46
and $2,197,158,517 shall be from enterprise and other funds); 47
(2) Of the local funds, such amounts as may be necessary may be derived from 48
the General Fund balance; 49
(3) Amounts appropriated under this act shall be increased or decreased to reflect 50
the amount of federal payment funds appropriated by Congress for Fiscal Year 2027; 51
(4) Amounts appropriated under this act may be increased by the proceeds of one-52
time transactions that are expended for emergency or unanticipated operating or capital needs; 53
provided, that such increases shall be approved by enactment of local District law and shall 54
comply with all reserve requirements contained in the District of Columbia Home Rule Act, 55
approved December 24, 1973 (87 Stat. 774; D.C. Official Code § 1-201.01 et seq.); 56
3
(5) Local funds are appropriated, without regard to fiscal year, in such amounts as 57
may be necessary to pay vendor fees, including legal fees, that are obligated in this fiscal year, to 58
be paid as a fixed percentage of District revenue recovered from third parties on behalf of the 59
District under contracts that provide for payment of fees based upon and from such District 60
revenue as may be recovered by the vendor; 61
(6) Amounts appropriated under this act as operating funds may be transferred to 62
enterprise and capital funds and such amounts, once transferred, shall retain appropriation 63
authority consistent with the provisions of this act; 64
(7) There may be reprogrammed or transferred for operating expenses any local 65
funds transferred or reprogrammed in this or the 4 prior fiscal years from operating funds to 66
capital funds, and such amounts, once transferred or reprogrammed, shall retain appropriation 67
authority consistent with the provisions of this act; except, that there may not be reprogrammed 68
for operating expenses any funds derived from bonds, notes, or other obligations issued for 69
capital projects; 70
(8) The local funds (including dedicated taxes) and other funds appropriated by 71
this act may be reprogrammed and transferred as provided in Subchapter IV of Chapter 3 of Title 72
47 of the District of Columbia Official Code, or as otherwise provided by law, through 73
November 15, 2027; 74
(9) Local funds and other funds appropriated under this act may be expended by 75
the Mayor for the purpose of providing food and beverages, not to exceed $30 per employee per 76
day, to employees of the District of Columbia government while such employees are deployed in 77
response to or during a declared snow or other emergency; 78
(10) Local funds and other funds appropriated under this act may be expended by 79
4
the Mayor to provide food and lodging, in amounts not to exceed the General Services 80
Administration per diem rates, for youth, young adults, and their parents or guardians who 81
participate in a program of the District of Columbia government that involves overnight travel 82
outside the District of Columbia; 83
(11) Notwithstanding any other provision of law, local funds are appropriated, 84
without regard to fiscal year, to the extent such funds are certified as available by the Chief 85
Financial Officer of the District of Columbia, to pay termination costs of multiyear contracts 86
entered into by the District of Columbia during this fiscal year, to design, construct, improve, 87
maintain, operate, manage, or finance infrastructure projects procured pursuant to the Public-88
Private Partnership Act of 2014, effective March 11, 2015 (D.C. Law 20-228; D.C. Official Code 89
§ 2-271.01 et seq.), including, by way of example and not limitation, a project for the 90
replacement and modernization of the District of Columbia’s streetlight system, and such 91
termination costs may be paid from appropriations available for the performance of such 92
contracts or the payment of termination costs or from other appropriations then available for any 93
other purpose, not including the emergency cash reserve fund (D.C. Official Code § 1-94
204.50a(a)) or the contingency cash reserve fund (D.C. Official Code § 1-204.50a(b)), which, 95
once allocated to these costs, shall be deemed appropriated for the purposes of paying 96
termination costs of such contracts and shall retain appropriations authority and remain available 97
until expended; 98
(12) Notwithstanding any other provision of law, local funds are appropriated, 99
without regard to fiscal year, to the extent such funds are certified as available by the Chief 100
Financial Officer of the District of Columbia, to pay termination, transfer, or change of 101
ownership costs of multiyear contracts entered into by the District of Columbia during this fiscal 102
5
year, to design, construct, improve, maintain, operate, manage, and finance infrastructure 103
projects for the purpose of on-site generation and distribution of energy, including, by way of 104
example and not limitation, a project on the St. Elizabeths campus for the construction and 105
operation of an energy resources microgrid, and such termination, transfer, or change of 106
ownership costs may be paid from appropriations available for the performance of such contracts 107
or the payment of termination, transfer, or change of ownership costs or from other 108
appropriations then available for any other purpose, not including the emergency cash reserve 109
fund (D.C. Official Code § 1-204.50a(a)) or the contingency cash reserve fund (D.C. Official 110
Code § 1-204.50a(b)), which, once allocated to these costs, shall be deemed appropriated for the 111
purposes of paying termination, transfer or change of ownership costs of such contracts and shall 112
retain appropriations authority and remain available until expended; 113
(13) During Fiscal Year 2027, notwithstanding any other provision of law, the 114
District of Columbia may enter into annual and multiyear agreements with the National Park 115
Service for the purposes of planning, designing, constructing, maintaining, improving, and 116
operating District of Columbia transportation infrastructure and related appurtenances on 117
National Park Service land in the District of Columbia, and may in each fiscal year of such 118
agreement expend such funds to implement the agreement as may be appropriated and available 119
in that fiscal year for such purposes; 120
(13) Any unspent amount remaining in a non-lapsing fund listed in the 121
appropriations below at the end of Fiscal Year 2026 is to be continually available, allocated, and 122
appropriated, and may be expended, for the purposes of such fund in Fiscal Year 2027 in 123
addition to any amounts deposited in and appropriated to such fund in Fiscal Year 2027; and 124
(14) The Chief Financial Officer shall take such steps as are necessary to assure 125
6
that the foregoing requirements are met, including the apportioning by the Chief Financial 126
Officer of the appropriations and funds made available during Fiscal Year 2027: 127
GOVERNMENTAL DIRECTION AND SUPPORT 128
For governmental direction and support, $1,255,505,351 (including $1,019,482,895 from 129
local funds, $220,000 from dedicated taxes, $42,938,873 from federal grant funds, $191,945,247 130
from other funds, and $918,336 from private funds), to be allocated as follows: 131
(1) Board of Elections. $13,503,839 from local funds; 132
(2) Board of Ethics and Government Accountability: $4,092,650 (including 133
$3,934,552 from local funds and $158,098 from other funds); provided, that all funds deposited, 134
without regard to fiscal year, into the following funds are authorized for expenditure and shall 135
remain available for expenditure until September 30, 2027: the Ethics Fund, the Lobbyist 136
Administration and Enforcement Fund, and the Open Government Fund; 137
(3) Captive Insurance Agency: $11,440,613 (including $10,595,024 from local 138
funds and $845,589 from other funds); provided, that all funds deposited, without regard to fiscal 139
year, into the Medical Captive Insurance Claims Reserve Fund are authorized for expenditure 140
and shall remain available for expenditure until September 30, 2027; provided further, that all 141
funds deposited during Fiscal Year 2027 into the following funds are authorized for expenditure 142
and shall remain available for expenditure until September 30, 2027: the Captive Trust Fund and 143
the Subrogation Fund; 144
(4) Contract Appeals Board: $2,014,089 from local funds; 145
(5) Council of the District of Columbia: $39,934,656 from local funds; provided, 146
that not to exceed $50,000 of this amount shall be available for the Chairman for official 147
reception and representation expenses and for purposes consistent with the Discretionary Funds 148
7
Act of 1973, approved October 26, 1973 (87 Stat. 509; D.C. Official Code § 1-333.10); provided 149
further, that funds appropriated under this act may be used to pay expenses for employees of the 150
Council of the District of Columbia to obtain or maintain professional credentials in the District 151
that are related to their employment at the Council, including bar admission fees, bar dues and 152
fees, court admission fees, and examinations to obtain such credentials; provided further, that 153
funds appropriated under this act may be used for uniform apparel for employees of the Council 154
of the District of Columbia; provided further, that Councilmembers of the Council of the District 155
of Columbia may use the electric car charging station located outside the John A. Wilson 156
Building to charge their personal vehicles in accordance with policies established by the 157
Secretary to the Council, which shall require payment of a reasonable fee for such use; provided 158
further, that amounts provided under this paragraph shall be available for the making of payment 159
of legal settlements or judgments that have been entered against the Council; provided further, 160
that all funds deposited, without regard to fiscal year, into the Council Technology Projects Fund 161
are authorized for expenditure and shall remain available for expenditure until September 30, 162
2027; 163
(6) Department of General Services: $489,176,065 (including $406,085,398 from 164
local funds, $220,000 from dedicated taxes, and $82,870,667 from other funds); provided, that 165
all funds deposited during Fiscal Year 2027 into the following funds are authorized for 166
expenditure and shall remain available for expenditure until September 30, 2027: the Eastern 167
Market Enterprise Fund, the Sustainable Energy Trust Fund, and the West End Library and Fire 168
Station Maintenance Fund; 169
(7) Department of Human Resources: $20,238,819 (including $11,246,428 from 170
local funds and $8,992,391 from other funds); provided, that all funds deposited, without regard 171
8
to fiscal year, into the following funds are authorized for expenditure and shall remain available 172
for expenditure until September 30, 2027: Agreement with Independent Agencies Fund, Defined 173
Benefits Retirement Fund, Health Benefit Assessment Fund, and Reimbursements from Other 174
Governments Fund; 175
(8) Employees’ Compensation Fund: $18,276,541 from local funds; provided, that 176
all funds deposited, without regard to fiscal year, into the Employees’ Compensation Fund are 177
authorized for expenditure and shall remain available for expenditure until September 30, 2027; 178
(9) Executive Office of the Mayor: $32,649,551 (including $28,517,357 from 179
local funds, $4,109,080 from federal grant funds, and $23,114 from other funds); provided, that 180
not to exceed $25,000 of such amount, from local funds, shall be available for the Mayor for 181
official reception and representation expenses and for purposes consistent with the Discretionary 182
Funds Act of 1973, approved October 26, 1973 (87 Stat. 509; D.C. Official Code § 1-333.10); 183
provided further, that all funds deposited during Fiscal Year 2027 into the following funds are 184
authorized for expenditure and shall remain available for expenditures until September 30, 2027: 185
the Emancipation Day Fund, the Office of Lesbian, Gay, Bisexual, Transgender, and 186
Questioning Affairs Fund, and the Office of Veterans Affairs Fund; 187
(10) Mayor’s Office of Legal Counsel: $1,941,427 from local funds; 188
(11) Metropolitan Washington Council of Governments: $1,483,960 from local 189
funds; 190
(12) Office of Advisory Neighborhood Commissions: $2,532,071 from local 191
funds; provided, that all funds deposited, without regard to fiscal year, into the following funds 192
are authorized for expenditure and shall remain available for expenditure until September 30, 193
2027: the Advisory Neighborhood Commissions Technical Support and Assistance Fund and the 194
9
Office of Advisory Neighborhood Commission Security Fund; 195
(13) Office of Campaign Finance: $8,023,726 from local funds; provided, that all 196
funds deposited during Fiscal Year 2027 into the Fair Elections Fund are authorized for 197
expenditure and shall remain available for expenditure until September 30, 2027; 198
(14) Office of Contracting and Procurement: $26,653,738 (including $20,853,738 199
from local funds and $5,800,000 from other funds); provided, that all funds deposited during 200
Fiscal Year 2027 into the Surplus Property Fund are authorized for expenditure and shall remain 201
available for expenditure until September 30, 2027; 202
(15) Office of Disability Rights : $3,734,903 (including $3,108,591 from local 203
funds and $626,312 from federal grant funds); 204
(16) Office of Employee Appeals: $2,632,945 from local funds; 205
(17) Office of Finance and Resource Management : $32,896,312 (including 206
$32,673,609 from local funds and $222,703 from other funds); provided, that all funds deposited 207
during Fiscal Year 2027 into the Utilities Payment for Non-DC Agencies Fund are authorized for 208
expenditure and shall remain available for expenditure until September 30, 2027; 209
(18) Office of Labor Relations and Collective Bargaining: $3,434,505 from local 210
funds; 211
(19) Office of Risk Management : $4,047,086 from local funds; 212
(20) Office of the Attorney General for the District of Columbia : $151,128,679 213
(including $94,891,978 from local funds, $31,091,887 from federal grant funds, $24,226,479 214
from other funds, and $918,336 from private funds); provided, that not to exceed $25,000 of this 215
amount, from local funds, shall be available for the Attorney General for official reception and 216
representation expenses and for purposes consistent with the Discretionary Funds Act of 1973, 217
10
approved October 26, 1973 (87 Stat. 509; D.C. Official Code § 1-333.10); provided further, that 218
local and other funds appropriated under this act may be used to pay expenses for District 219
government attorneys at the Office of the Attorney General for the District of Columbia to obtain 220
professional credentials, including bar dues and court admission fees, that enable these attorneys 221
to practice law in other state and federal jurisdictions and appear outside the District in state and 222
federal courts; provided further, that all funds deposited, without regard to fiscal year, into the 223
following funds are authorized for expenditure and shall remain available for expenditure until 224
September 30, 2027: the Child Support-Reimbursements and Fees Fund, the Child Support-225
Interest Income Fund, the Child Support-Temporary Assistance for Needy Families Fund, the 226
Drug-, Firearm-, or Prostitution-Related Nuisance Abatement Fund, and the Litigation Support 227
Fund; provided further, that this amount may be further increased by amounts deposited into the 228
Attorney General Restitution Fund, the Vulnerable and Elderly Person Exploitation Restitution 229
Fund, and the Tenant Receivership Abatement Fund, which shall be continually available, 230
without regard to fiscal year, until expended; 231
(21) Office of the Chief Financial Officer : $222,203,686 (including $181,716,102 232
from local funds, $550,000 from federal grant funds, and $39,937,584 from other funds); 233
provided, that not to exceed $10,600 of such amount, from local funds, shall be available for the 234
Chief Financial Officer for official reception and representation expenses and for purposes 235
consistent with the Discretionary Funds Act of 1973, approved October 26, 1973 (87 Stat. 509; 236
D.C. Official Code § 1-333.10); provided further, that all funds deposited, without regard to 237
fiscal year, into the following funds are authorized for expenditure and shall remain available for 238
expenditure until September 30, 2027: the Other Post-Employment Benefits Fund and the Child 239
Trust Fund; provided further, that all funds deposited during Fiscal Year 2027 into the following 240
11
funds are authorized for expenditure and shall remain available for expenditure until September 241
30, 2027: the Advanced Technical Centers Fund, the DC Lottery Reimbursement Fund, the 242
Defined Contribution Plan Administration Fund, the Delinquent Debt Fund, the Dishonored 243
Check Fees Fund, the Health Benefits Fees Fund, the Payroll Services Fees Fund, the Recorder 244
of Deeds Automation Fund, the Service Contracts Fund, the Tobacco Fund Reimbursement 245
Fund, and the United Medical Center Closeout Fund; 246
(22) Office of the Chief Technology Officer: $114,117,700 (including 247
$83,980,217 from local funds, $3,361,769 from federal grant funds, and $26,775,715 from other 248
funds); provided, that all funds deposited, without regard to fiscal year, into the following funds 249
are authorized for expenditure and shall remain available for expenditure until September 30, 250
2027: the DC-NET Services and Innovation Fund and the Technology Infrastructure Services 251
Support Fund; 252
(23) Office of the City Administrator: $9,092,842 from local funds; provided, that 253
not to exceed $10,600 of such amount, from local funds, shall be available for the City 254
Administrator for official reception and representation expenses and for purposes consistent with 255
the Discretionary Funds Act of 1973, approved October 26, 1973 (87 Stat. 509; D.C. Official 256
Code § 1-333.10); 257
(24) Office of the District of Columbia Auditor: $7,805,591 from local funds; 258
provided, that all funds deposited, without regard to fiscal year, into the Audit Engagement Fund 259
are authorized for expenditure and shall remain available for expenditure until September 30, 260
2027; 261
(25) Office of the Inspector General: $23,622,254 (including $19,422,428 from 262
local funds, $3,199,826 from federal grant funds, and $1,000,000 from other funds); provided, 263
12
that all funds deposited, without regard to fiscal year, into the Inspector General Support Fund 264
are authorized for expenditure and shall remain available for expenditure until September 30, 265
2027; 266
(26) Office of the Secretary: $5,546,869 (including $4,453,962 from local funds 267
and $1,092,907 from other funds); provided, that all funds deposited during Fiscal Year 2027 268
into the Distribution Fee Fund are authorized for expenditure and shall remain available for 269
expenditure until September 30, 2026; 270
(27) Office of the Senior Advisor: $1,502,621 from local funds; 271
(28) Public Employee Relations Board: $1,445,732 from local funds; 272
(29) Statehood Initiatives: $266,883 from local funds; provided, that all funds 273
deposited, without regard to fiscal year, into the New Columbia Statehood Fund are authorized 274
for expenditure and shall remain available for expenditure until September 30, 2027; and 275
(30) Uniform Law Commission: $65,000 from local funds. 276
ECONOMIC DEVELOPMENT AND REGULATION 277
For economic development and regulation, $521,023,529 (including $338,771,505 from 278
local funds, $44,838,044 from dedicated taxes, $42,158,445 from federal grant funds, 279
$56,755,535 from other funds, and $38,500,000 from other federal funds), to be allocated as 280
follows: 281
(1) Business Improvement Districts Transfer: $41,000,000 (including 282
$41,000,000 from other funds); provided, that, in the event that revenue dedicated by local law 283
to a business improvement district exceeds the amount set forth in this paragraph, the General 284
Fund budget authority may be increased as needed to transfer all such revenue, pursuant to local 285
law, to the business improvement district. 286
13
(2) Commission on the Arts and Humanities: $39,086,443 (including $38,059,443 287
from dedicated taxes and $1,027,000 from federal grant funds); provided, that all funds 288
deposited, without regard to fiscal year, into the Arts and Humanities Fund are authorized for 289
expenditure and shall remain available for expenditure until September 30, 2027; provided 290
further, that budgeted funds in the available fund balance of the Arts and Humanities Fund may 291
be obligated in Fiscal Year 2027 pursuant to grant awards, through September 30, 2030 and that 292
such funds so obligated are authorized for expenditure and shall remain available for expenditure 293
until September 30, 2030; 294
(3) Department of Housing and Community Development: $135,964,577 295
(including $53,938,163 from local funds, $39,668,714 from federal grant funds, $38,500,000 296
from other federal funds, and $3,857,700 from other funds); provided further, that all funds 297
deposited, without regard to fiscal year, into the following funds are authorized for expenditure 298
and shall remain available for expenditure until September 30, 2027: the Home Again Revolving 299
Fund, the Housing Preservation Fund, the Negotiated Employee Affordable Housing Fund, and 300
the Section 108 Debt Reserve Account; provided further, that all funds deposited, without regard 301
to fiscal year, into the Rental Housing Registration Fund are authorized for expenditure starting 302
at the beginning of the applicable time period set forth section in 203e(d) of the Rental Housing 303
Act of 1985, effective October 30, 2018 (D.C. Law 22-168; D.C. Official Code § 42-304
3502.03e(d)), and shall remain available for expenditure until September 30, 2027; provided 305
further, that all funds deposited during Fiscal Year 2027 into the following funds are authorized 306
for expenditure and shall remain available for expenditure until September 30, 2027: the 307
Department of Housing and Community Development Unified Fund and the Home Purchase 308
Assistance Fund; 309
14
(4) Department of Small and Local Business Development: $22,477,774 310
(including $21,757,558 from local funds and $720,217 from federal grant funds); provided, that 311
all funds deposited, without regard to fiscal year, into the following funds are authorized for 312
expenditure and shall remain available for expenditure until September 30, 2027: the Small 313
Business Capital Access Fund, the Small Business Licensing Fee Reimbursement Relief Fund, 314
the Streetscape Business Development Relief Fund, and the Ward 7 and Ward 8 Entrepreneur 315
Grant Fund; provided further, that all funds deposited during Fiscal Year 2027 into the Art All 316
Night Fund are authorized for expenditure and shall remain available for expenditure until 317
September 30, 2027; 318
(5) Housing Authority Payment: $206,115,563 from local funds; 319
(6) Office of Cable Television, Film, Music, and Entertainment: $12,858,903 320
(including $6,884,020 from local funds and $5,974,883 from other funds); provided, that all 321
funds deposited, without regard to fiscal year, into the following funds are authorized for 322
expenditure and shall remain available for expenditure until September 30, 2027: the Film, 323
Television and the Entertainment Rebate Fund; provided further, that all funds deposited during 324
Fiscal Year 2027 into the OCTFME Special Account are authorized for expenditure and shall 325
remain available for expenditure until September 30, 2027; 326
(7) Office of Planning: $11,924,347 (including $11,268,347 from local funds, 327
$626,000 from federal grant funds, and $30,000 from other funds); provided, that all funds 328
deposited during Fiscal Year 2027 into the following funds are authorized for expenditure and 329
shall remain available for expenditure until September 30, 2027: the Historic Landmark-District 330
Protection (Local) Fund, the Targeted Homeowner Grant Fund, and the Historical Landmark-331
District Protection (O-Type) Fund; 332
15
(8) Office of the Deputy Mayor for Planning and Economic Development: 333
$39,630,756 (including $27,441,105 from local funds, $6,778,601 from dedicated taxes, 334
$116,514 from federal grant funds, and $5,294,536 from other funds); provided, that all funds 335
deposited, without regard to fiscal year, into the following funds are authorized for expenditure 336
and shall remain available for expenditure until September 30, 2027: the Economic Development 337
Special Account, the Federal Properties Tax Fund, the Industrial Revenue Bond Account, the 338
Soccer Stadium Financing Fund, the Vitality Fund, and the Walter Reed Reinvestment Fund; 339
provided further, that all funds deposited during Fiscal Year 2027 into the following funds are 340
authorized for expenditure and shall remain available for expenditure until September 30, 2027: 341
the St. Elizabeths East Campus Redevelopment Fund and the Walter Reed Redevelopment Fund; 342
(9) Office of the Tenant Advocate: $4,525,369 (including $3,926,953 from local 343
funds and $598,416 from other funds); provided, that all funds deposited during Fiscal Year 344
2027 into the Rental Unit Fee Fund are authorized for expenditure and shall remain available for 345
expenditure until September 30, 2027; 346
(10) Office of Zoning: $4,210,378 from local funds; 347
(11) Real Property Tax Appeals Commission: $2,009,173 from local funds; and 348
(12) Rental Housing Commission: $1,220,246 from local funds. 349
PUBLIC SAFETY AND JUSTICE 350
For public safety and justice, $1,942,453,020 (including $1,657,534,125 from local 351
funds, $230,752,898 from federal grant funds, $300,000 from Medicaid payments, $49,567,997 352
from other funds, $948,000 from federal payment funds requested to be appropriated by the 353
Congress under the heading “Federal Payment for Judicial Commissions” in the Fiscal Year 354
2027 Federal Portion Budget Request Act of 2026, $600,000 from federal payment funds 355
16
requested to be appropriated by the Congress under the heading “Federal Payment for the 356
District of Columbia National Guard” in the Fiscal Year 2027 Federal Portion Budget Request 357
Act of 2026, $2,750,000 from federal payment funds requested to be appropriated by the 358
Congress under the heading “Federal Payment to the Criminal Justice Coordinating Council” in 359
the Fiscal Year 2027 Federal Portion Budget Request Act of 2026, provided, that the foregoing 360
amounts shall be increased or decreased to reflect the amount of federal payment funds 361
appropriated by Congress for Fiscal Year 2027, to be allocated as follows: 362
(1) Commission on Judicial Disabilities and Tenure: $1,244,426 (including 363
$646,426 from local funds and $598,000 from federal payment funds requested to be 364
appropriated by the Congress under the heading “Federal Payment for Judicial Commissions” in 365
the Fiscal Year 2027 Federal Portion Budget Request Act of 2026); provided, that the foregoing 366
amounts shall be increased or decreased to reflect the amount of federal payment funds 367
appropriated by Congress for the agency for Fiscal Year 2027; 368
(2) Corrections Information Council: $1,090,894 from local funds; 369
(3) Criminal Justice Coordinating Council: $4,857,836 (including $1,957,837 370
from local funds, $150,000 from federal grant funds, and $2,749,999 from federal payment funds 371
requested to be appropriated by the Congress under the heading “Federal Payment to the 372
Criminal Justice Coordinating Council” in the Fiscal Year 2027 Federal Portion Budget Request 373
Act of 2026); provided, that the foregoing amounts shall be increased or decreased to reflect the 374
amount of federal payment funds appropriated by Congress for the agency for Fiscal Year 2027; 375
(4) Department of Corrections: $229,228,007 (including $212,022,240 from local 376
funds and $17,205,767 from other funds); provided, that all funds deposited in Fiscal Year 2027 377
into the following funds are authorized for expenditure and shall remain available for 378
17
expenditure until September 30, 2027: the Correction Reimbursement-Juveniles Fund, the 379
Department of Corrections Reimbursement Fund, and the Inmate Welfare Fund; 380
(5) Department of Forensic Sciences: $28,982,441 (including $28,614,096 from 381
local funds and $368,345 from federal grant funds); provided, that all funds deposited, without 382
regard to fiscal year, into the Department of Forensic Sciences Laboratory Fund are authorized 383
for expenditure and shall remain available for expenditure until September 30, 2027; 384
(6) Department of Youth Rehabilitation Services: $104,066,301 from local funds; 385
(7) District of Columbia National Guard: $23,763,917 (including $6,099,294 from 386
local funds, $17,034,623 from federal grant funds, $30,000 from other funds, and $600,000 from 387
federal payment funds requested to be appropriated by the Congress under the heading “Federal 388
Payment for the District of Columbia National Guard” in the Fiscal Year 2027 Federal Portion 389
Budget Request Act of 2026); provided, that the foregoing amounts shall be increased or 390
decreased to reflect the amount of federal payment funds appropriated by Congress for the 391
agency for Fiscal Year 2027; provided further, that the Mayor shall reimburse the District of 392
Columbia National Guard for expenses incurred in connection with services that are performed 393
in emergencies by the National Guard in a militia status and are requested by the Mayor, in 394
amounts that shall be jointly determined and certified as due and payable for these services by 395
the Mayor and the Commanding General of the District of Columbia National Guard; provided 396
further, that such sums as may be necessary for reimbursement to the District of Columbia 397
National Guard under the preceding proviso shall be available pursuant to this act, and the 398
availability of the sums shall be deemed as constituting payment in advance for emergency 399
services involved; 400
(8) District of Columbia Sentencing Commission: $1,739,550 from local funds; 401
18
(9) Fire and Emergency Medical Services Department: $402,630,093 (including 402
$302,308,345 from local funds, $98,522,288 from federal grant funds, and $1,799,460 from 403
other funds); provided, that all funds deposited in Fiscal Year 2027 into the Fire and Emergency 404
Medical Services Department EMS Reform Fund are authorized for expenditure and shall remain 405
available for expenditure until September 30, 2027; 406
(10) Homeland Security and Emergency Management Agency: $101,239,726 407
(including $10,858.221from local funds and $90,381,505 from federal grant funds); 408
(11) Judicial Nomination Commission: $387,355 (including $37,355 from local 409
funds and $350,000 from federal payment funds requested to be appropriated by the Congress 410
under the heading “Federal Payment for Judicial Commissions” in the Fiscal Year 2027 Federal 411
Portion Budget Request Act of 2026); provided, that the foregoing amounts shall be increased or 412
decreased to reflect the amount of federal payment funds appropriated by Congress for the 413
agency for Fiscal Year 2027; 414
(12) Metropolitan Police Department: $688,483,059 (including $674,504,479 415
from local funds, $7,550,633 from federal grant funds, and $6,427,947 from other funds); 416
provided, that all funds deposited during Fiscal Year 2026 into the following funds are 417
authorized for expenditure and shall remain available for expenditure until September 30, 2027: 418
the Asset Forfeiture Fund and the Miscellaneous Fund; 419
(13) Office of Administrative Hearings: $12,298,107 (including $11,998,107 from 420
local funds and $300,000 from Medicaid payments); 421
(14) Office of Human Rights: $9,117,040 (including $8,697,891 from local funds 422
and $419,150 from federal grant funds); 423
(15) Office of Neighborhood Safety and Engagement: $20,182,872 from local 424
19
funds; provided, that the Office of Neighborhood Safety and Engagement is authorized to spend 425
appropriated funds for the purposes set forth in section 101 of the Neighborhood Engagement 426
Achieves Results Amendment Act of 2016, effective June 30, 2016 (D.C. Law 21-125; D.C. 427
Official Code § 7-2411); provided further, that all funds deposited, without regard to fiscal year, 428
into the Neighborhood Safety and Engagement Fund are authorized for expenditure and shall 429
remain available for expenditure until September 30, 2027; 430
(16) Office of Police Complaints: $3,069,296 from local funds; 431
(17) Office of the Chief Medical Examiner: $16,252,964 (including $15,697,255 432
from local funds, $240,409 from federal grant funds, and $315,301 from other funds); provided, 433
that all funds deposited in Fiscal Year 2027 into the Medical Examiner Pathology and 434
Toxicology Fund are authorized for expenditure and shall remain available for expenditure until 435
September 30, 2027; 436
(18) Office of the Deputy Mayor for Public Safety and Justice: $12,576,136 from 437
local funds; 438
(19) Office of Unified Communications: $60,186,154 (including $36,996,632 439
from local funds and $23,189,522 from other funds); provided, that all funds deposited, without 440
regard to fiscal year, into the Emergency and Non-Emergency Number Telephone Calling 441
Systems Fund are authorized for expenditure and shall remain available for expenditure until 442
September 30, 2027; provided further, that all funds deposited during Fiscal Year 2027 into the 443
Public Services Telecommunications Fund are authorized for expenditure and shall remain 444
available for expenditure until September 30, 2027; 445
(20) Office of Victim Services and Justice Grants: $77,090,845 (including 446
$60,404,899 from local funds, $16,085,946 from federal grant funds, and $600,000 from other 447
20
funds); provided, that $31,785,256 shall be made available to award a grant to the District of 448
Columbia Bar Foundation for the purpose of administering the Access to Justice Initiative, 449
including the Access to Justice Grants Program, the District of Columbia Poverty Lawyer Loan 450
Repayment Assistance Program, and the Civil Legal Counsel Projects Program; provided further, 451
that the funds authorized for expenditure for the Access to Justice Initiative shall remain 452
available for expenditure until September 30, 2027; provided, that all funds deposited, without 453
regard to fiscal year, into the Crime Victims Assistance Fund are authorized for expenditure and 454
shall remain available for expenditure until September 30, 2027; provided further, that all funds 455
deposited during Fiscal Year 2027 into the following funds are authorized for expenditure and 456
shall remain available for expenditure until September 30, 2027: the Community-Based Violence 457
Reduction Fund and the Private Security Camera Incentive Fund; and 458
(21) Police Officers’ and Firefighters’ Retirement System: $143,966,000 from 459
local funds. 460
PUBLIC EDUCATION SYSTEMS 461
For the public education systems, $4,298,752,713 (including $3,709,168,760 from local 462
funds, $418,573,984 from federal grant funds, $90,071,434 from other funds, $40,000,000 from 463
federal payment funds requested to be appropriated by the Congress under the heading “Federal 464
Payment for Resident Tuition Support” in the Fiscal Year 2027 Federal Portion Budget Request 465
Act of 2026 for the purposes specified in sections 3 and 5 of the District of Columbia College 466
Access Act of 1999, approved November 12, 1999 (113 Stat 1328; D.C. Official Code §§ 38-467
2702 and 38-2704), $35,000,000 from federal payment funds requested to be appropriated by the 468
Congress under the heading “Federal Payment for School Improvement” in the Fiscal Year 2027 469
Federal Portion Budget Request Act of 2026 for the purposes specified in section 3004(b) of the 470
21
Scholarships for Opportunity and Results Act, approved April 15, 2011 (125 Stat 200; D.C. 471
Official Code § 38-1853.04(b)), and $5,938,536 from private funds); provided, that the foregoing 472
amounts shall be increased or decreased to reflect the amount of federal payment funds 473
appropriated by Congress for Fiscal Year 2027, to be allocated as follows: 474
(1) Department of Employment Services: $182,940,647 (including $68,261,240 475
from local funds, $49,186,006 from federal grant funds, $64,665,376 from other funds, and 476
$828,025 from private funds); provided, that the Department of Employment Services is 477
authorized to spend appropriated funds to provide food and non-alcoholic beverages and 478
monetary and non-monetary incentives for participants in its programs, as provided by other 479
District or federal law, and to provide food and non-alcoholic beverages to its employees, as 480
provided by other District or federal law; provided further, that all funds deposited, without 481
regard to fiscal year, into the following funds are authorized for expenditure and shall remain 482
available for expenditure until September 30, 2027: the Reed Act Fund, the Unemployment and 483
Workforce Development Administrative Fund, the Unemployment Insurance Interest Account, 484
the Unemployment Insurance Special Administrative Expense Account, the Universal Paid 485
Leave Administration Fund, the Workers’ Compensation Administration Fund, and the Workers’ 486
Compensation Special Fund; provided further, that all funds deposited during Fiscal Year 2027 487
into the following funds are authorized for expenditure and shall remain available for 488
expenditure until September 30, 2027: the Apprenticeship Fees Fund, the Jobs Trust Fund, and 489
the Wage Theft Prevention Fund; 490
(2) Department of Parks and Recreation: $76,836,397 (including $73,836,397 491
from local funds and $3,000,000 from other funds); provided, that all funds deposited in Fiscal 492
Year 2027 into the Parks and Recreation Fund are authorized for expenditure and shall remain 493
22
available for expenditure until September 30, 2027; provided further, that the Department of 494
Parks and Recreation is authorized to spend appropriated funds from the Parks and Recreation 495
Fund for the purposes set forth in section 4 of the Recreation Act of 1994, effective March 23, 496
1995 (D.C. Law 10-246; D.C. Official Code § 10-303); 497
(3) District of Columbia Public Charter School Board: $14,109,173 (including 498
$89,500 from local funds and $14,019,673 from other funds); 499
(4) District of Columbia Public Charter Schools: $1,448,705,398 from local 500
funds; provided, that there shall be quarterly disbursement of funds to the District of Columbia 501
public charter schools, with the first payment to occur within 15 days of the beginning of the 502
fiscal year; provided further, that if the entirety of this allocation has not been provided as 503
payments to any public charter schools currently in operation through the per pupil funding 504
formula, the funds shall remain available for expenditure until September 30, 2027 for public 505
education in accordance with section 2403(b)(2) of the District of Columbia School Reform Act 506
of 1995, approved April 26, 1996 (110 Stat. 1321; D.C. Official Code § 38-1804.03(b)(2)); 507
provided further, that of the amounts made available to District of Columbia public charter 508
schools, $230,000 shall be made available to the Office of the Chief Financial Officer as 509
authorized by section 2403(b)(6) of the District of Columbia School Reform Act of 1995, 510
approved April 26, 1996 (110 Stat. 1321; D.C. Official Code § 38-1804.03(b)(6)); provided 511
further, that, notwithstanding the amounts otherwise provided under this heading or any other 512
provision of law, there shall be appropriated to the District of Columbia public charter schools on 513
July 1, 2027, an amount equal to 30 percent, or for new charter school local education agencies 514
that opened for the first time after December 31, 2026, an amount equal to 45 percent, of the 515
total amount of the local funds appropriations provided for payments to public charter schools in 516
23
the budget of the District of Columbia for Fiscal Year 2028 (as adopted by the District), and the 517
amount of such payment shall be chargeable against the final amount provided for such 518
payments for Fiscal Year 2028; provided further, that the annual financial audit for the 519
performance of an individual District of Columbia public charter school shall be funded by the 520
charter school; 521
(5) District of Columbia Public Library: $83,510,993 (including $82,263,993 522
from local funds, $1,200,000 from other funds, and $47,000 from private funds); provided, that 523
not to exceed $8,500 of such amount, from local funds, shall be available for the Chief Librarian 524
of the District of Columbia Public Library for official reception and representation expenses and 525
for purposes consistent with the Discretionary Funds Act of 1973, approved October 26, 1973 526
(87 Stat. 509; D.C. Official Code § 1-333.10); provided further, that all funds deposited, without 527
regard to fiscal year, into the following funds are authorized for expenditure and shall remain 528
available until expended: the Books From Birth Fund; the Copies and Printing Fund; the DCPL 529
Revenue-Generating Activities Fund; the E-Rate Reimbursement Fund; and the Library 530
Collections Account; 531
(6) District of Columbia Public Schools: $1,490,609,405 (including 532
$1,432,230,171 from local funds, $33,080,114 from federal grant funds, $6,051,385 from other , 533
$1,747,735 from private funds, and $17,500,000 from federal payment funds requested to be 534
appropriated by the Congress under the heading “Federal Payment for School Improvement” in 535
the Fiscal Year 2027 Federal Portion Budget Request Act of 2026); provided, that the foregoing 536
amounts shall be increased or decreased to reflect the amount of federal payment funds 537
appropriated by Congress for Fiscal Year 2027; provided further, that not to exceed $10,600 of 538
such local funds shall be available for the Chancellor for official reception and representation 539
24
expenses and for purposes consistent with the Discretionary Funds Act of 1973, approved 540
October 26, 1973 (87 Stat. 509; D.C. Official Code § 1-333.10); provided further, that, 541
notwithstanding the amounts otherwise provided under this heading or any other provision of 542
law, there shall be appropriated to the District of Columbia Public Schools on July 1, 2027, an 543
amount equal to 10 percent of the total amount of the local funds appropriations provided for the 544
District of Columbia Public Schools in the budget of the District of Columbia for Fiscal Year 545
2028 (as adopted by the District), and the amount of such payment shall be chargeable against 546
the final amount provided for the District of Columbia Public Schools for Fiscal Year 2028; 547
provided further, that all funds deposited, without regard to fiscal year, into the following funds 548
are authorized for expenditure and shall remain available for expenditure until September 30, 549
2027: the At-Risk Supplemental Allocation Preservation Fund, the Afterschool Program-550
Copayment Fund, the District of Columbia Public Schools Food Services Fund, the District of 551
Columbia Public Schools Sales and Sponsorship Fund, the E-Rate Education Fund, and the 552
Reserve Officer Training Corps Fund; provided further, that the District of Columbia Public 553
Schools is authorized to spend appropriated funds consistent with section 105(c)(5) of the Public 554
Education Reform Amendment Act of 2007, effective June 12, 2007 (D.C. Law 17-9; D.C. 555
Official Code § 38-174(c)(5)); provided further, that all funds deposited during Fiscal Year 2027 556
into the DCPS School Facility Colocation Fund are authorized for expenditure and shall remain 557
available for expenditure until September 30, 2027; 558
(7) District of Columbia State Athletics Commission: $1,772,074 (including 559
$1,572,074 from local funds and $200,000 from other funds); 560
(8) Non-Public Tuition: $57,464,309 (including $56,864,309 from local funds and 561
$600,000 from federal grant funds); 562
25
(9) Office of the Deputy Mayor for Education: $35,807,050 (including 563
$35,502,050 from local funds, and $305,000 from private funds); 564
(10) Office of the State Superintendent of Education: $598,182,346 (including 565
$211,029,706 from local funds, $325,706,864 from federal grant funds, $935,000 from other 566
funds, $3,010,776 from private funds, $40,000,000 from federal payment funds requested to be 567
appropriated by the Congress under the heading “Federal Payment for Resident Tuition Support” 568
in the Fiscal Year 2027 Federal Portion Budget Request Act of 2026, and $17,500,000 from 569
federal payment funds requested to be appropriated by the Congress under the heading “Federal 570
Payment for School Improvement” in the Fiscal Year 2027 Federal Portion Budget Request Act 571
of 2026); provided, that the foregoing amounts shall be increased or decreased to reflect the 572
amount of federal payment funds appropriated by Congress for the agency for Fiscal Year 2027; 573
provided further, that all funds deposited, without regard to fiscal year, into the following funds 574
are authorized for expenditure and shall remain available for expenditure until September 30, 575
2027: the Access to Quality Child Care Fund, the Charter School Credit Enhancement Fund, the 576
Special Education Enhancement Fund, and the Student Enrollment Fund; provided further, that 577
all funds deposited during Fiscal Year 2027 into the following funds are authorized for 578
expenditure and shall remain available for expenditure until September 30, 2027: the Community 579
Schools Fund, the Early Childhood Educator Pay Equity Fund, and the State Athletics Activities, 580
Programs, and Office Fund; 581
(11) Special Education Transportation: $133,216,046 (including $123,215,046 582
from local funds and $10,001,000 in federal grant funds); provided, that, notwithstanding the 583
amounts otherwise provided under this heading or any other provision of law, there shall be 584
appropriated to the Special Education Transportation agency under the direction of the Office of 585
26
the State Superintendent of Education, on July 1, 2027, an amount equal to 10 percent of the total 586
amount of the local funds appropriations provided for the Special Education Transportation 587
agency in the budget for the District of Columbia for Fiscal Year 2028 (as adopted by the 588
District), and the amount of such payment shall be chargeable against the final amount provided 589
for the Special Education Transportation agency for Fiscal Year 2028; provided further, that 590
amounts appropriated under this paragraph may be used to offer financial incentives as necessary 591
to reduce the number of routes serving 2 or fewer students; 592
(12) State Board of Education: $3,718,204 from local funds; 593
(13) Teachers’ Retirement System: $77,052,000 from local funds; 594
(14) Unemployment Compensation Fund: $4,980,390 from local funds; and 595
(15) University of the District of Columbia Subsidy Account: $89,848,280 from 596
local funds; provided, that this appropriation shall not be available to subsidize the education of 597
nonresidents of the District at the University of the District of Columbia, unless the Board of 598
Trustees of the University of the District of Columbia adopts, for the fiscal year ending 599
September 30, 2027, a tuition-rate schedule that establishes the tuition rate for nonresident 600
students at a level no lower than the nonresident tuition rate charged at comparable public 601
institutions of higher education in the metropolitan area; provided further, that, notwithstanding 602
the amounts otherwise provided under this heading or any other provision of law, there shall be 603
appropriated to the University of the District of Columbia on July 1, 2027, an amount equal to 10 604
percent of the total amount of the local funds appropriations provided for the University of the 605
District of Columbia in the budget of the District of Columbia for Fiscal Year 2028 (as adopted 606
by the District), and the amount of such payment shall be chargeable against the final amount 607
provided for the University of the District of Columbia for Fiscal Year 2028; provided further, 608
27
that not to exceed $10,600 of such local funds shall be available for the President of the 609
University of the District of Columbia for official reception and representation expenses and for 610
purposes consistent with the Discretionary Funds Act of 1973, approved October 26, 1973 (87 611
Stat. 509; D.C. Official Code § 1-333.10). 612
HUMAN SUPPORT SERVICES 613
For human support services, $7,249,879,581 (including $2,454,911,486 from local funds, 614
$236,166,588 from dedicated taxes, $492,933,695 from federal grant funds, $50,061,509 from 615
other funds, $4,010,341,067 from Medicaid payments, $1,465,236 from private funds, and 616
$4,000,000 from federal payment funds requested to be appropriated by the Congress under the 617
heading “Federal Payment for Testing and Treatment of HIV/AIDS” in the Fiscal Year 2027 618
Federal Portion Budget Request Act of 2026); provided, that the foregoing amounts shall be 619
increased or decreased to reflect the amount of federal payment funds appropriated by Congress 620
for Fiscal Year 2027; to be allocated as follows: 621
(1) Child and Family Services Agency: $203,908,895 (including $153,686,140 622
from local funds, $50,117,755 from federal grant funds, and $105,000 from private funds); 623
(2) Department of Aging and Community Living: $64,380,813 (including 624
$50,127,776 from local funds, $11,088,701 from federal grant funds, and $3,164,336 from 625
Medicaid payments); 626
(3) Department of Behavioral Health: $360,525,338 (including $270,031,690 627
from local funds, $72,131,912 from federal grant funds, $5,786,810 from Medicaid payments, 628
$12,138,902 from other funds, and $436,024 from private funds); provided, that all funds 629
deposited, without regard to fiscal year, into the following funds are authorized for expenditure 630
and shall remain available or expenditure until September 30, 2027: the Addiction Prevention 631
28
and Recovery Administration-Choice in Drug Treatment (HCSN) Fund, the DMH Medicare and 632
3rd Party Reimbursement Fund, the DMH Federal Beneficiary Reimbursement Fund, and the 633
Opioid Abatement Fund; 634
(4) Department of Health: $276,436,602 (including $89,962,082 from local funds, 635
$159,125,072 from federal grant funds, $22,430,235 from other funds, $919,212 from private 636
funds, and $4,000,000 from federal payment funds requested to be appropriated by the Congress 637
under the heading “Federal Payment for Testing and Treatment of HIV/AIDS” in the Fiscal Year 638
2027 Federal Portion Budget Request Act of 2026); provided, that the foregoing amounts shall 639
be increased or decreased to reflect the amount of federal payment funds appropriated by 640
Congress for the agency for Fiscal Year 2027; provided further, that all funds deposited, without 641
regard to fiscal year, into the following funds are authorized for expenditure and shall remain 642
available for expenditure until September 30, 2027: the AIDS Drug Assistance Program Fund, 643
the Animal Education and Outreach Fund, the Civil Monetary Penalties Fund, the Health 644
Occupations Regulation Fund, the Health Professional Recruitment Fund (Medical Loan 645
Repayment), the Human Services Facility Fee Fund, and the Tobacco Use Cessation Fund; 646
provided further, that all funds deposited during Fiscal Year 2027 into the following funds are 647
authorized for expenditure and shall remain available for expenditure until September 30, 2027: 648
the Board of Medicine Fund, the ICF/MR Fees and Finds Fund, the Pharmacy Protection Fund, 649
the State Health Planning and Development Agency Admission Fees Fund, and the State Health 650
Planning and Development Agency Fees Fund; 651
(5) Department of Health Care Finance: $5,335,741,430 (including 652
$1,118,309,748 from local funds, $236,166,588 from dedicated taxes, $10,238,139 from federal 653
grant funds, $3,966,246,385 from Medicaid payments, and $4,780,571 from other funds); 654
29
provided, that all funds deposited, without regard to fiscal year, into the following funds are 655
authorized for expenditure and shall remain available for expenditure until September 30, 2027: 656
the DC HealthCare Alliance Reform Fund, the Home and Community-Based Services 657
Enhancement Fund, the Hospital Provider Fee Fund, the Hospital Fund, the Individual Insurance 658
Market Affordability and Stability Fund, the Nursing Facility Quality of Care Fund, and the 659
Stevie Sellow’s Quality Improvement Fund; provided further, that all funds deposited during 660
Fiscal Year 2027 into the following funds are authorized for expenditure and shall remain 661
available for expenditure until September 30, 2027: the Bill of Rights (Grievance and Appeals) 662
Fund, the Healthy DC and Health Care Expansion Fund, the Medicaid Provider Fraud 663
Reimbursement, and the New Hospital at St. Elizabeths Startup Reserve Fund; 664
(6) Department of Human Services: $775,475,492 (including $602,376,667 from 665
local funds, $155,393,835 from federal grant funds, $330,000 from other funds, and $17,369,989 666
from federal Medicaid payments, and $5,000 from private funds); provided, that all funds 667
deposited, without regard to fiscal year, into the SNAP Reinvestment Fund are authorized for 668
expenditure and shall remain available for expenditure until September 30, 2027; provided, that 669
all funds deposited during Fiscal Year 2027 into the SSI Payback Fund are authorized for 670
expenditure and shall remain available for expenditure until September 30, 2027; 671
(7) Department on Disability Services: $230,611,439 (including $167,617,810 672
from local funds, $34,838,280 from federal grant funds, $17,773,547 from Medicaid payments, 673
and $10,381,801 from other funds); provided, that all funds deposited, without regard to fiscal 674
year, into the following funds are authorized for expenditure and shall remain available for 675
expenditure until September 30, 2027: the Contribution to Costs of Supports Fund, the Cost of 676
Care for Non-Medicaid Clients Fund, and the Randolph Shepherd Unassigned Facilities Fund; 677
30
(8) Office of the Deputy Mayor for Health and Human Services: $2,066,479 from 678
local funds; and 679
(9) Office of the Ombudsperson for Children: $733,094 from local funds. 680
OPERATIONS AND INFRASTRUCTURE 681
For operations and infrastructure, $1,580,464,785 (including $1,105,496,696 from local 682
funds, $79,711,000 from dedicated taxes, $123,066,403 from federal grant funds, $267,053,052 683
from other funds, and $5,137,634 from private funds), to be allocated as follows: 684
(1) Alcoholic Beverage and Cannabis Administration: $11,889,061 (including 685
$2,615,160 from local funds and $9,273,901 from other funds); provided, that all funds 686
deposited, without regard to fiscal year, into the following funds are authorized for expenditure 687
and shall remain available for expenditure until September 30, 2027: the Alcoholic Beverage and 688
Cannabis Administration Fund, the Dedicated Taxes Fund, and the Medical Cannabis 689
Administration Fund; 690
(2) Department of Buildings: $64,501,649 (including $47,033,997 from local 691
funds, $1,599,171 from federal grant funds, and $15,868,480 from other funds); provided, that 692
all funds deposited in Fiscal Year 2027 into the following funds are authorized for expenditure 693
and shall remain available for expenditure until September 30, 2027: the Expedited Building 694
Permit Review Fund, the Green Building Fund, and the Nuisance Abatement Fund; 695
(3) Department of Energy and Environment: $181,553,260 (including 696
$17,435,471 from local funds, $89,785,437 from federal grant funds, $69,208,718 from other 697
funds and $5,123,634 from private funds); provided, that all funds deposited, without regard to 698
fiscal year, into the following funds are authorized for expenditure and shall remain available for 699
expenditure until September 30, 2027: the Air Quality Construction Permits Fund, the Anacostia 700
31
River Clean Up and Protection Fund, the Benchmarking Enforcement Fund, the Clean Land 701
Fund/Brownfield Revitalization Fund, the District Energy Fund, the District of Columbia 702
Wetland Stream and Mitigation Trust Fund, the Economy II Fund, the Energy Assistance Trust 703
Fund, the Fishing License Fund, the Hazardous Waste and Toxic Chemical Source Reduction 704
Fund, the Indoor Mold Assessment and Remediation Fund, the Lead Poisoning Prevention Fund, 705
the Leaking Underground Storage Tank Trust Fund, the Municipal Aggregation Fund, the 706
Pesticide Product Registration Fund, the Product Stewardship Fund, the Rail Safety and Security 707
Fund, the Renewable Energy Development Fund, the Residential Aid Discount Fund, the 708
Residential Essential Services Fund, the Soil Erosion and Sediment Control Fund, the Special 709
Energy Assessment Fund, the Stormwater Fees Fund, the Stormwater In-Lieu Fee Payment 710
Fund, the Storm Water Permit Review Fund, the Sustainable Energy Trust Fund, the 711
Underground Storage Tank Regulation Fund, and the WASA Utility Discount Program Fund; 712
provided further, that funds in the available fund balance of the Renewable Energy Development 713
Fund may be obligated in Fiscal Year 2027, pursuant to grant awards, through September 30, 714
2030, and that such funds so obligated are authorized for expenditure and shall remain available 715
for expenditure until September 30, 2030; 716
(4) Department of For-Hire Vehicles: $14,167,795 (including $3,881,453 from 717
local funds and $10,286,342 from other funds); provided, that all funds deposited, without regard 718
to fiscal year, into the following funds are authorized for expenditure and shall remain available 719
for expenditure until September 30, 2027: the Public Vehicles-for-Hire Consumer Service Fund 720
and the Taxicab Assessment Act Fund; 721
(5) Department of Insurance, Securities, and Banking: $35,246,094 (including 722
$127,760 from local funds and $35,118,334 from other funds); provided, that all funds deposited, 723
32
without regard to fiscal year, into the following funds are authorized for expenditure and shall 724
remain available for expenditure until September 30, 2027: the Capital Access Fund, the Captive 725
Insurance Fund, the Foreclosure Mediation Fund, the HMO Assessment Fund, the Insurance 726
Assessment Fund, the Insurance Regulatory Trust Fund, the Loan Participation Fund, and the 727
Securities and Banking Fund; 728
(6) Department of Licensing and Consumer Protection: $29,593,171 (including 729
$15,180,959 from local funds and $14,412,212 from other funds); provided, that all funds 730
deposited in Fiscal Year 2027 into the following funds are authorized for expenditure and shall 731
remain available for expenditure until September 30, 2027: the Basic Business License Fund, the 732
Corporate Recordation Fund, the Combat Sports Commission Fund, the Occupational and 733
Professional Licensing Administration Special Account, and the Vending Regulation Fund; 734
provided further, that all funds deposited, without regard to fiscal year, into the following funds 735
are authorized for expenditure and shall remain available for expenditure until September 30, 736
2027: the Appraisal Fee Fund and the Real Estate Guaranty and Education Fund; 737
(7) Department of Motor Vehicles: $70,781,224 (including $62,386,932 from 738
local funds and $8,394,293 from other funds); provided, that all funds deposited, without regard 739
to fiscal year, into the Department of Motor Vehicles Kiosk Fund and the Motor Vehicle 740
Inspection Fund are authorized for expenditure and shall remain available for expenditure until 741
September 30, 2027; 742
(8) Department of Public Works: $192,546,775 (including $178,045,578 from 743
local funds and $14,501,197 from other funds); provided, that all funds deposited, without regard 744
to fiscal year, into the following funds are authorized for expenditure and shall remain available 745
for expenditure until September 30, 2027: the Solid Waste Disposal Cost Recovery Special 746
33
Account and the Super Can Program Fund; 747
(9) District Department of Transportation: $151,105,443 (including $97,277,638 748
from local funds, $31,007,805 from federal grant funds, and $22,820,000 from other funds); 749
provided, that all funds deposited, without regard to fiscal year, into the following funds are 750
authorized for expenditure and shall remain available for expenditure until September 30, 2027: 751
the Bicycle Sharing Fund, the Bus Service Enhancement Fund, the DC Circulator Fund, the DC 752
Water Facility Work Fund, the DDOT Enterprise Fund-Non Tax Revenues Fund, the Parking 753
Meter and Transit Services Pay-by-Phone Transaction Fee Fund, the Performance Parking 754
Program Fund, the Sustainable Transportation Fund, the Tree Fund, the Transportation Initiatives 755
Fund, and the Transportation Infrastructure Project Review Fund; provided further, that there are 756
appropriated in addition any amounts received, or to be received, without regard to fiscal year, 757
from the Potomac Electric Power Company, or any of its related companies, successors, or 758
assigns, for the purpose of paying or reimbursing the District Department of Transportation for 759
the costs of designing, constructing, acquiring, and installing facilities, infrastructure, and 760
equipment for use and ownership by the Potomac Electric Power Company, or any of its related 761
companies, successors, or assigns, related to or associated with the undergrounding of electric 762
distribution lines in the District of Columbia, and any interest earned on those funds, which 763
amounts and interest shall not revert to the unrestricted fund balance of the General Fund at the 764
end of a fiscal year or at any other time, and shall be continually available without regard to 765
fiscal year limitation until expended for the designated purposes; 766
(10) Office of the People’s Counsel: $13,986,918 (including $965,048 from local 767
funds and $13,021,870 from other funds); provided, that all funds deposited, without regard to 768
fiscal year, into the Office of People’s Counsel Agency Fund are authorized for expenditure and 769
34
shall remain available for expenditure until September 30, 2027; 770
(11) Public Service Commission: $20,835,694 (including $673,990 from federal 771
grant funds, $20,147,704 from other funds, and $14,000 from private funds); provided, that all 772
funds deposited, without regard to fiscal year, into the following funds are authorized for 773
expenditure and shall remain available for expenditure until September 30, 2027: the PJM 774
Settlement Fund and the Public Service Commission Agency Fund; 775
(12) Washington Metropolitan Area Transit Authority: $794,070,916 (including 776
$680,359,916 from local funds, $79,711,000 from dedicated taxes, and $34,000,000 from other 777
funds); provided, that all funds deposited, without regard to fiscal year, into the following funds 778
are authorized for expenditure and shall remain available for expenditure until September 30, 779
2027: the Dedicated Taxes Fund and the Parking Meter WMATA Fund; provided further, that all 780
funds budgeted without regard to fiscal year for the adult learner transit subsidy program 781
established by section 6047 of the Student, Foster Youth, Summer Youth Employee, and Adult 782
Learner Transit Subsidies Act of 2019, effective September 11, 2019 (D.C. Law 23-16; D.C. 783
Official Code § 35-246), are authorized for expenditure and shall remain available for 784
expenditure until September 30, 2027; provided further, that there are appropriated any amounts 785
deposited, or to be deposited, without regard to fiscal year, into the Washington Metropolitan 786
Area Transit Authority Dedicated Financing Fund for the purpose of funding WMATA capital 787
improvements, which amounts shall not revert to the unrestricted fund balance of the General 788
Fund at the end of a fiscal year or at any other time, and shall be continually available until 789
expended for the designated purposes; and 790
(13) Washington Metropolitan Area Transit Commission: $186,785 from local 791
funds. 792
35
FINANCING AND OTHER 793
For financing and other costs, $2,046,184,789 (including $1,502,322,653 from local 794
funds, $368,558,277 from dedicated taxes, $822,966 from federal grant funds, $54,975,893 from 795
other funds, $49,505,000 from enterprise and other – dedicated tax, and $70,000,000 from 796
federal payment funds requested to be appropriated by the Congress under the heading “Federal 797
Payment for Emergency Planning and Security Costs in the District of Columbia” in the Fiscal 798
Year 2027 Federal Portion Budget Request Act of 2026); provided, that the foregoing amounts 799
shall be increased or decreased to reflect the amount of federal payment funds appropriated by 800
Congress for the agency for Fiscal Year 2027; to be allocated as follows: 801
(1) Commercial Paper Program: $17,675,000 from local funds; 802
(2) Convention Center Transfer: $164,339,000 from dedicated taxes; 803
(3) Debt Service - Issuance Costs: $13,000,000 from local funds for the payment 804
of debt service issuance costs; 805
(4) District of Columbia Highway Transportation Fund: $59,174,199 (including 806
$23,459,000 from dedicated taxes and $35,715,199 from other funds); 807
(5) District Retiree Health Contribution: $88,300,000 from local funds for a 808
District Retiree Health Contribution; 809
(6) Emergency Planning and Security Fund: $70,000,000 from federal payment 810
funds requested to be appropriated by the Congress under the heading “Federal Payment for 811
Emergency Planning and Security Costs in the District of Columbia” in the Fiscal Year 2027 812
Federal Portion Budget Request Act of 2026; provided, that this amount shall be increased or 813
decreased to reflect the amount of federal payment funds appropriated by Congress for 814
Emergency Planning and Security for Fiscal Year 2027; 815
36
(7) John A. Wilson Building Fund: $4,813,842 from local funds for expenses 816
associated with the John A. Wilson building; 817
(8) Non-Departmental: $1,050,000 from local funds; 818
(9) Pay-As-You-Go Capital Fund: $236,370,762(including $38,610,068 from 819
local funds, $178,500,000 from dedicated taxes, and $19,260,694 from other funds) to be 820
transferred to the Capital Fund, in lieu of capital financing; 821
(10) Repayment of Loans and Interest: $1,314,352,420 (including $ 822
1,313,529,454 from local funds and $822,966 from federal grant funds), for payment of 823
principal, interest, and certain fees directly resulting from borrowing by the District of Columbia 824
to fund District of Columbia capital projects as authorized by sections 462, 475, and 490 of the 825
District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 774; D.C. Official 826
Code §§ 1-204.61, 1-204.75, and 1-204.90); 827
(11) Repayment of Revenue Bonds: $ 2,260,277 from dedicated taxes for the 828
repayment of revenue bonds; 829
(12) RFK Campus Infrastructure Fund: $49,505,000 from enterprise and other 830
funds; 831
(13) Settlements and Judgments: $25,344,289 from local funds for making 832
refunds and for the payment of legal settlements or judgments that have been entered against the 833
District of Columbia government; provided, that this amount may be increased by such sums as 834
may be necessary for making refunds and for the payment of legal settlements or judgments that 835
have been entered against the District of Columbia government and such sums may be paid from 836
the applicable or available funds of the District of Columbia; and 837
ENTERPRISE FUNDS 838
37
The amount of $2,330,219,182 (including $2,197,158,517 from enterprise and other 839
funds and $133,060,665 from enterprise and other funds - dedicated taxes), shall be provided to 840
enterprise funds as follows; provided, that, in the event that revenue dedicated by District law to 841
an enterprise fund exceeds the amount set forth as follows, the General Fund budget authority 842
may be increased as needed to transfer all such revenue, pursuant to District law, to the 843
enterprise fund: 844
(1) Ballpark Revenue Fund: $37,844,812 (including $31,714,000 from enterprise 845
and other funds - dedicated taxes and $6,130,812 from enterprise and other funds); 846
(2) District of Columbia Retirement Board: $42,116,124 from the earnings of the 847
applicable retirement funds to pay legal, management, investment, and other fees and 848
administrative expenses of the District of Columbia Retirement Board; 849
(3) District of Columbia Water and Sewer Authority: $844,105,090 from 850
enterprise and other funds; provided, that not to exceed $25,000 of this amount shall be available 851
for reception and representation expenses; provided further, that not to exceed $15,000 of this 852
amount shall be available for official meetings. For construction projects, $8,913,494,000, to be 853
distributed as follows: $1,511,294,000 for Wastewater Treatment; $2,541,755,000 for the 854
Sanitary Sewer System; $2,596,634,000 for the Water System; $227,925,000 for Non Process 855
Facilities; $1,007,084,000 for the Combined Sewer Overflow Program; $465,010,000 for the 856
Washington Aqueduct; $110,876,000 for the Stormwater Program; and $382,917,000 for the 857
capital equipment program; in addition, $8,000,000 for Federal payment funds requested to be 858
appropriated by the Congress under the heading “Federal Payment to the District of Columbia 859
Water and Sewer Authority” in the Fiscal Year 2027 Federal Portion Budget Request Act of 860
2026, provided, that the foregoing amounts shall be increased or decreased to reflect the amount 861
38
of federal payment funds appropriated by Congress for the agency for Fiscal Year 2026; 862
(4) Green Finance Authority: $3,750,000 from enterprise and other funds, to be 863
available until expended; 864
(5) Health Benefit Exchange Authority: $47,440,513 from enterprise and other 865
funds; 866
(6) Housing Finance Agency: $ 19,880,400 from enterprise and other funds; 867
provided, that all funds budgeted without regard to fiscal year for the Reverse Mortgage 868
Foreclosure Prevention Program are authorized for expenditure and shall remain available for 869
expenditure until September 30, 2027; provided further, that all funds budgeted without regard to 870
fiscal year for the Public Housing Credit-Building Pilot Program are authorized for expenditure 871
and shall remain available for expenditure until September 30, 2027; 872
(7) Housing Production Trust Fund: $62,611,799 (including $52,611,799 from 873
enterprise and other funds - dedicated taxes and $10,000,000 from enterprise and other funds); 874
provided, that all funds deposited, without regard to fiscal year, into the Housing Production 875
Trust Fund are authorized for expenditure and shall remain available for expenditure until 876
September 30, 2027; 877
(8) Office of Lottery and Gaming: $222,201,452 from enterprise and other funds; 878
provided, that, after notification to the Mayor, amounts appropriated herein may be increased by 879
an amount necessary for the Lottery, Gambling, and Gaming Fund to make transfers to the 880
General Fund and to cover prizes, agent commissions, and gaming-related fees directly 881
associated with unanticipated excess lottery revenues not included in this appropriation; 882
(9) Other Post-Employment Benefits Trust Administration: $8,765,834 from 883
enterprise and other funds; 884
39
(10) Repayment of PILOT Financing: $694,425 from enterprise and other funds - 885
dedicated taxes; 886
(11) Tax Increment Financing Program: $48,040,442 from enterprise and other 887
funds - dedicated taxes; 888
(12) Unemployment Insurance Trust Fund: $216,835,949 from enterprise and 889
other funds; 890
(13) Universal Paid Leave Fund: $184,072,729 from enterprise and other funds; 891
provided, that all funds deposited, without regard to fiscal year, are authorized for expenditure 892
and shall remain available for expenditure until September 30, 2027; 893
(14) University of the District of Columbia: $ 200,190,926 from enterprise and 894
other funds; provided, that these funds shall not revert to the General Fund at the end of a fiscal 895
year or at any other time, and shall be continually available for expenditure until September 30, 896
2027; provided further, that all funds deposited, without regard to fiscal year, into the Higher 897
Education Incentive Program Fund are authorized for expenditure and shall remain available for 898
expenditure until September 30, 2027; 899
(15) Washington Aqueduct: $123,972,126 from enterprise and other funds; and 900
(16) Washington Convention and Sports Authority: $ 267,696,563 from enterprise 901
and other funds. 902
RESERVE ACCOUNTS 903
(1) Cash Flow Reserve Account: All funds deposited, without regard to fiscal 904
year, into the Cash Flow Reserve Account, established pursuant to D.C. Official Code § 47-905
392.02(j-2), are authorized for expenditure and shall remain available for expenditure until 906
September 30, 2027. 907
40
(2) Fiscal Stabilization Reserve Account: All funds deposited, without regard to 908
fiscal year, into the Fiscal Stabilization Reserve Account, established pursuant to D.C. Official 909
Code § 47-392.02(j-1), are authorized for expenditure and shall remain available for expenditure 910
until September 30, 2027. 911
CAPITAL OUTLAY 912
For capital construction projects, a net increase of $2,948,593,000, of which 913
$2,005,457,000 shall be from local funds, $34,644,000 shall be from local transportation funds, 914
$6,300,000 shall be from federal funds, $52,747,000 shall be from the District of Columbia 915
Highway Trust Fund, and $312,179,000 shall be from the federal Highway Trust Fund, to remain 916
available until expended; provided, that all funds provided by this act shall be available only for 917
the specific projects and purposes intended; provided further, that amounts appropriated under 918
this act may be increased by the amount transferred from funds appropriated in this act as Pay-919
As-You-Go Capital funds. 920
Sec. 3. Fiscal impact statement. 921
The Council adopts the fiscal impact statement of the Chief Financial Officer as the fiscal 922
impact statement required by section 4a of the General Legislative Procedures Act of 1975, 923
approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § l-301.47a). 924
Sec. 4. Effective date. 925
This act shall take effect following approval by the Mayor (or in the event of veto by the 926
Mayor, action by the Council to override the veto), and shall remain in effect for no longer than 927
90 days, as provided for emergency acts of the Council of the District of Columbia in section 928
412(a) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 788; 929
D.C. Official Code § 1-204.12(a)). 930
Government of the District of Columbia
Office of the Chief Financial Officer

Glen Lee
Chief Financial Officer

1350 Pennsylvania Avenue, NW, Suite 203, Washington, DC 20004 (202)727 -2476
www.cfo.dc.gov
MEMORANDUM

TO: The Honorable Phil Mendelson
Chairman, Council of the District of Columbia

FROM: Glen Lee
Chief Financial Officer

DATE: April 13, 2026

SUBJECT: Fiscal Impact Statement –Fiscal Year 2027 Local Budget Act of 2026

REFERENCE: Draft bill as provided to the Office of the Chief Financial Officer April
10, 2026 (including accompanying emergency version)

Conclusion

Funds are sufficient in the proposed fiscal year 2027 through fiscal year 2030 budget and financial
plan to implement the bill.

Background

The bill authorizes a total of $ 11,787,688,120 in fiscal year 202 7 expenditures and transfers from
Local funds, $729,493,909 from Dedicated Taxes, and $760,430,677 from Special Purpose Revenue
funds, for a total of approximately $13.3 billion of General Fund expenditures.

Financial Plan Impact

Funds are sufficient in the proposed fiscal year 2027 through fiscal year 2030 budget and financial
plan to implement the bill.

The resources available for the bill’s proposed $11.8 billion of authorized Local fund expenditures
and transfers include approximately $ 11.1 billion of Local fund revenues certified by the Chief
Financial Officer in the February 2026 revenue estimates1, $597.5 million of fund balance use, $12.9
million of transfers from special and dedicated tax funds, and $69.1 million of additional revenue
from proposals included in the accompanying proposed Fiscal Year 2027 Budget Support Act of 2026
(BSA).

1 02.27.26 February 2026 Revenue Estimates for FY 2026 - 2030 | ora-cfo
The Honorable Phil Mendelson
FIS: “Fiscal Year 2027 Local Budget Act of 2026,” Draft bill as provided to the Office of the Chief Financial
Officer April 10, 2026 (including accompanying emergency version)
Page 2 of 2

The bill’s authorized $729.5 million of expenditures and transfers from Dedicated Tax funds are
supported by $758.3 million of certified revenue from the February revenue estimates and account
for $13.1 million of reduced revenue from proposals included in the proposed BSA.

The bill’s authorized $760.4 million expenditures and transfers from Special Purpose Revenue funds
are supported by $761.7 million of certified revenues, $18.5 million of fund balance, and $9.9 million
of revenue from proposals included in the proposed BSA.

The projected spending for fiscal years 2028, 2029 and 2030 (the remainder of the financial plan) is
also supported by sufficient resources.

GOVERNMENT OF THE DISTRICT OF COLUMBIA
OFFICE OF THE ATTORNEY GENERAL

BRIAN L. SCHWALB PRIVILEGED AND CONFIDENTIAL
ATTORNEY GENERAL ATTORNEY-CLIENT COMMUNICATION

LEGAL COUNSEL DIVISION

MEMORANDUM

TO: Tomás Talamante
Director
Office of Policy and Legislative Affairs

FROM: Adele El-Khouri
Deputy Attorney General
Legal Counsel Division

DATE: April 13, 2026

SUBJECT: Legal Sufficiency Review of Draft Bill, the “Fiscal Year 2027 Local Budget Act of
2026”, the “Fiscal Year 2027 Local Budget Emergency Act of 2026”, and
Accompanying Emergency Declaration Resolution
(AE-26-119)

_____________________________________________________________________________________

This is to Certify that the Office of the Attorney General has reviewed the
above-referenced bills and found them to be legally sufficient as to form. The emergency
declaration resolution is legally sufficient. If you have any questions in this regard, please do not
hesitate to call me at (202) 262-6402.

_________________________________
Adele El-Khouri