FY 2025 Budget and Financial Plan
KEY DOCUMENTS
FY 2025 Budget Oversight Hearings
Each Council committee holds budget oversight hearings with the agencies under their purview. For the Fiscal Year 2025 budget and the revised Fiscal Year 2024 budget, oversight hearings will be held between April 4 and May 2, 2024.
View the most recent FY 2025 Budget Oversight Hearing Schedule. Watch live or archived hearings via DC Granicus.
FY 2025 budget legislation
Proposed FY 2025 Budget and Financial Plan. The proposed budget is published by the Office of the Chief Financial Officer in multiple volumes:
Volume 1 is the Executive Summary, which has detailed information on revenue, expenditures, and other components of the budget.
Volume 2 includes agency chapters in the Government Direction and Support, Economic Development and Regulation, and Public Safety and Justice clusters.
Volume 3 contains agency chapters in the Education cluster.
Volume 4 holds agency chapters in the Human Support Services, Operations and Infrastructure, and Financing and Other clusters.
Volume 5 is the Capital Improvements Plan for FY 2025 - FY 2030.
Volume 6 includes all the Operating Appendices for the agency budget chapters.
Individual agency budget chapters are also available, organized by cluster.
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The Local Budget Act (LBA) is the District’s appropriations bill. It sets the appropriation for each agency and provides the legal authority necessary to spend those funds. Official legislative history.
Introduced Version of Bill 25-785 (April 3, 2024). The bill as proposed by the Mayor.
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The Budget Support Act (BSA) includes statutory changes that are necessary to implement the budget, such as the legal authority for specific revenue changes. Official legislative history.
Fiscal Impact Statement (April 3, 2024). The fiscal impact statement issued by the Chief Financial officer for the Mayor’s proposed BSA.
Introduced Version of Bill 25-784 (April 3, 2024). The bill as proposed by the Mayor and the subtitle referral memo.
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The District’s budget includes several federal payments provided by Congress to the District for a specific purpose. Those federal funds are still subject to the federal appropriations process. Each year, as part of the budget process, the Mayor transmits to the Council her proposal for federal payments. As part of the Council budget process, the Council approves this Federal Portion Budget Request Act and appropriates the funds in the LBA. Following Council approval, the act is submitted by the Mayor to the President for inclusion in a federal appropriations act approved by Congress. Official legislative history.
FY 2024 Revised Local Budget Legislation
This legislation revises the current fiscal year’s budget act. Typically, it adjusts the appropriation levels for specified funding types and the top-line budget appropriation for specified clusters and agencies. A revision may be necessary to provide budget authority for additional revenue or to address budget shortfalls or expenditure changes in specific agencies.
This package of legislation is also referred to as the “supplemental budget.”
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Introduced version of Bill 25-787 (April 3, 2024). The bill as proposed by the Mayor and its accompanying emergency declaration resolution
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Introduced version of Bill 25-788 (April 3, 2024). The bill as proposed by the Mayor.
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Mayor’s narrative of the supplemental budget. (April 3, 2024)
Chart showing attributes for budget adjustments taken in the supplemental budget. (TBD)
COMMITTEE DOCUMENTS
Once the Mayor’s proposed budget and financial plan is submitted to the Council, each Council committee reviews the request for the agencies under its purview, receives agency responses to common budget questions, and holds budget oversight hearings. When the hearing period concludes, each committee chair prepares a budget report of recommendations that is then marked up and approved by the full committee. The committee report includes recommendations for funding and personnel levels for each agency, policy proposals, legislation necessary to implement the recommendations, and any other budget-related analysis that the committee deems appropriate.
After all committees approve their reports, the Council’s Office of the Budget Director, under the Chairman’s direction, incorporates the committees’ recommendations and additional Council-wide recommendations into a single unified budget, which will be shared in the key documents section, above.
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Budget Questions
Draft Committee Report
Attachment A (Full Table of Recommended Budget Adjustments)
Attachment B (Recommended Agency Budgets by Cost Center)
Attachment C (Recommended Agency Budgets by Program)
Attachment D (Recommended Agency Budgets by Fund)
Attachment E (DIFS Attributes and Crosswalk)
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Budget Questions
Draft Committee Report
Attachment A (Full Table of Recommended Budget Adjustments)
Attachment B (Recommended Agency Budgets by Cost Center)
Attachment C (Recommended Agency Budgets by Program)
Attachment D (Recommended Agency Budgets by Fund)
Attachment E (DIFS Attributes and Crosswalk) -
Budget Questions
Draft Committee Report
Attachment A (Full Table of Recommended Budget Adjustments)
Attachment B (Recommended Agency Budgets by Cost Center)
Attachment C (Recommended Agency Budgets by Program)
Attachment D (Recommended Agency Budgets by Fund)
Attachment E (DIFS Attributes and Crosswalk) -
Budget Questions
Draft Committee Report
Attachment A (Full Table of Recommended Budget Adjustments)
Attachment B (Recommended Agency Budgets by Cost Center)
Attachment C (Recommended Agency Budgets by Program)
Attachment D (Recommended Agency Budgets by Fund)
Attachment E (DIFS Attributes and Crosswalk) -
Budget Questions
Draft Committee Report
Attachment A (Full Table of Recommended Budget Adjustments)
Attachment B (Recommended Agency Budgets by Cost Center)
Attachment C (Recommended Agency Budgets by Program)
Attachment D (Recommended Agency Budgets by Fund)
Attachment E (DIFS Attributes and Crosswalk) -
Budget Questions
Draft Committee Report
Attachment A (Full Table of Recommended Budget Adjustments)
Attachment B (Recommended Agency Budgets by Cost Center)
Attachment C (Recommended Agency Budgets by Program)
Attachment D (Recommended Agency Budgets by Fund)
Attachment E (DIFS Attributes and Crosswalk) -
Budget Questions
Draft Committee Report
Attachment A (Full Table of Recommended Budget Adjustments)
Attachment B (Recommended Agency Budgets by Cost Center)
Attachment C (Recommended Agency Budgets by Program)
Attachment D (Recommended Agency Budgets by Fund)
Attachment E (DIFS Attributes and Crosswalk) -
Budget Questions
Draft Committee Report
Attachment A (Full Table of Recommended Budget Adjustments)
Attachment B (Recommended Agency Budgets by Cost Center)
Attachment C (Recommended Agency Budgets by Program)
Attachment D (Recommended Agency Budgets by Fund)
Attachment E (DIFS Attributes and Crosswalk) -
Budget Questions
Draft Committee Report
Attachment A (Full Table of Recommended Budget Adjustments)
Attachment B (Recommended Agency Budgets by Cost Center)
Attachment C (Recommended Agency Budgets by Program)
Attachment D (Recommended Agency Budgets by Fund)
Attachment E (DIFS Attributes and Crosswalk)
OTHER DOCUMENTS
Additional legislative actions and other documents that inform the budget process
FY 2025 Budget Tool Kit. The budget tool kit features resources to help Council committees during the annual budget process.
Presentations and testimony from the Mayor and CFO: The Mayor’s statement (including presentation) and the Chief Financial Officer’s statement for the FY25 budget hearing (April 3, 2024).
Fiscal Year 2025 Council Budget Work Session Presentation (May 15, 2024). Following the markup by each standing committee on their recommendations for the budgets of the agencies under their purview, the full Council meets in a budget work session to discuss each committee’s recommendations. This presentation summarizes the actions of each committee and is used to guide the discussion during the work session.
Fiscal Year 2025 Budget Submission Requirements Resolution of 2024. Each year, the Council passes a budget submission requirements resolution to establishes the date by which the Mayor must submit the proposed budget for the next fiscal year; the resolution also states what information and documentation must be submitted with the proposed budget.
Fiscal Year 2023 Annual Comprehensive Financial Report (2/1/24). The ACFR is the District’s Annual Comprehensive Financial Report. The ACFR is prepared in accordance with U.S. generally accepted accounting principles for state and local governments as promulgated by the Government Accounting Standards Board. Some of the principal users of the ACFR are credit or bond rating agencies, institutions that buy and sell bonds, and those charged with managing and governing the state or local government.