A Fiscal Impact Statement (FIS) analyzes the impact a bill or resolution has on the District government’s revenues and expenditures. It estimates whether implementing the legislation would have costs in the current fiscal year or over the four-year financial plan, what those costs might be, and whether an agency has sufficient resources to absorb those costs.

The Office of the Chief Financial Officer, through the Office of Revenue Analysis, prepares the FIS for each permanent measure and posts them in the OCFO database. The Council’s Office of the Budget Director typically writes the FIS for each amendment, and most emergency and temporary legislation. Find our recent issuances in the database below.

To learn more, check out:

• Our explainer on the FIS process;

• The OCFO’s FIS page; and

• The FIS provisions in the D.C. Code.