District Of Columbia § 47-361(Perm) - Definitions.

“Agency” means the highest organizational unit of the District of Columbia government at which budgeting data is aggregated.

“Agency funding source” means the designated resource or fund to which expenditures shall be charged.

“Budget” means the entire annual appropriation, including borrowing and spending authority, for all activities of all agencies of the District of Columbia government financed from all existing, proposed, or anticipated resources.

“Budget category” means:

“Capital budget” means that part of the budget that describes the annual element of the multiyear capital improvements plan.

“Capital project” shall have the same meaning as provided in [].

“Highway Trust Fund” means the District of Columbia Highway Trust Fund, established by [], and the Federal Highway Trust Fund, established pursuant to Title 23 of the United States Code.

“Interagency project” means a project in the District's financial system that has funds budgeted in one District agency that are segregated for use for a particular purpose by another District agency, pursuant to an agreement between the agency and the other agency.

Repealed.

“Object category” means the 2 major types of expenditures, which are personal services and non-personal services.

“Object class” means the subdivision of specific types of expenditures in the operating budget, such as fringe benefits and supplies.

“Offsetting” means an increase that is matched by a decrease with no change occurring in budget authority.

“Operating budget” means that part of the budget for the operation of the District government, excluding the capital budget.

“Program” means the highest level of budgeting and expenditure control within an agency that is designated for a specific purpose in the operating budget, which may consist of multiple actions necessary to achieve the stated purpose and goals.

“Reprogramming” means a budget modification of $500,000 or more for purposes other than those originally authorized that results in an offsetting reallocation of budget authority from one budget category to another budget category; provided, that with respect to a capital reprogramming, the term “reprogramming” means a cumulative adjustment to a project’s capital budget during a fiscal year of $500,000 or more; provided further, that for an interagency project, the term "reprogramming" means a budget modification of $500,000 or more for purposes other than those originally authorized that results in an offsetting reallocation of budget authority from one program to another program.

“Reverse Paygo action” means the movement of authorized Paygo capital budget funds to the operating budget, through a paper project for the purpose of transaction recording and tracking.