{"data":{"id":"us-dc/d.c.-code-47-355.02","jurisdiction":"us-dc","citation":"D.C. Code § 47-355.02","heading":"Limitations on expenditures and obligating amounts.","body":"A District agency head, deputy agency head, agency fiscal officer, agency budget director, agency controller, manager, or other employee may not:\n\n(1)\nMake or authorize an expenditure or obligation exceeding an amount available in an appropriation for an agency, fund, or capital project;\n\n(2)\nObligate the District for the payment of money before an appropriation is made or before a certification of the availability of funds is made, unless authorized by law; provided, that this paragraph shall not prohibit the acceptance of voluntary services or employment of personal services exceeding that authorized by law during emergencies involving the safety of human life or the protection of property;\n\n(3)\nApprove a disbursement without appropriate authorization;\n\n(4)\nDefer recording a transaction incurred in the current fiscal year to a future fiscal year;\n\n(5)\nAllow an expenditure or obligation to exceed apportioned amounts;\n\n(6)\nFail to submit a required plan or projection in a timely manner;\n\n(7)\nKnowingly report incorrectly on spending to date or on projected total annual spending;\n\n(8)\nFail to adhere to a spending plan through overspending that is greater than 5% of the agency’s budget, or $1 million, regardless of the percentage, or, for capital projects, 5% of the project's budget or $1 million, regardless of the percentage; or\n\n(9)\nMake or authorize an expenditure or obligation for one capital project from another capital project.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 3. Budget and Financial Management; Borrowing; Deposit of Funds.","Subchapter III-B. Anti-Deficiency."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-355.02","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"82e75edb3d6729e3a170b0f9b39faab8fb9cbe6c010aa2d8f930d9a14f511c9a","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-355.01","next":"us-dc/d.c.-code-47-355.03"},"notice":"GroundRules: Original legal text. Not legal advice."}