Section 38-2851.02 - DCPS's annual budget(a) The annual operating budget for DCPS shall be allocated among 4 departments: (1) Central Administration;(b) The Chancellor of DCPS ("Chancellor") shall prepare and execute a performance-based budget on an annual basis. The budget prepared by the Chancellor shall have its operations organized by department, and thereunder by major programs, which in turn will be composed of activities and services. The budget submitted by the Chancellor shall allocate all monies by revenue source for programs, activity, and service levels, and by revenue source for comptroller source group by program and activity. The DCPS submission shall include the number of full-time equivalents with job titles by program and revenue source.(c) The DCPS annual budget submission shall also include a delineation of: (1) All funds budgeted for each school, including a summary statement or table of the local-funds budget for each school, by revenue source for activities and service levels, and by revenue source for comptroller source group by activities and service levels;(2) The programs and services, along with a narrative description of each program and service;(3) All funds not allocated directly to a school or to Central Administration, by revenue source for activities and service levels, and by revenue source for comptroller source group by activities and service levels, including a presentation of:(A) Any funds that will support costs associated with programs and services provided at the school level or directly to students; and(B) Any funding associated with at-risk students and with the at-risk high school over-age supplement that has been retained by the Chancellor;(4) The methodology used to determine each school's local funding;(5) For each school's individual budget, a separate budget line item for funding allocated to the following, as coded in the District's current official financial system of record:(B) The at-risk high school over-age supplement;(6) For each school, a matrix depicting the projected enrollment for the categories listed in subparagraph (A) of this paragraph delineated by the categories listed in subparagraph (B) of this paragraph, as follows: (A) Total projected enrollment for:(i) Each grade level the school serves;(ii) Students in an alternative program;(iii) Students receiving special education services; and(iv) Students in an adult education program.(B) Projected number of students who qualify as: (i) General education (receiving no special education services);(ii) Level 1: Special Education;(iii) Level 2: Special Education;(iv) Level 3: Special Education;(v) Level 4: Special Education;(vi) Special Education Level 1 Extended School year ("ESY");(vii) Special Education Level 2 E S Y;(viii) Special Education Level 3 E S Y;(ix) Special Education Level 4 E S Y;(x) Limited English Proficient/Non-English Proficient;(xii) At-risk high school over-age supplement.(d) Annually, no later than 42 calendar days before the Mayor's submission of the District's budget and financial plan to the Council and in accordance with section 104(d), the Chancellor shall make available on DCPS's website a detailed estimate of the amount of money required to operate DCPS for the ensuing year, including the Schools First budget, described in section 104(a), for each school.(e) The Mayor's annual submission of the District's budget and financial plan to the Council shall include as an attachment an accurate and verifiable report on the positions and employees of DCPS to include: (1) A compilation of DCPS Schedule A positions for the ensuing fiscal year on a full-time equivalent basis, including a compilation of all positions by organization Level 4, job title, pay plan and grade, program and activity, revenue fund, and annual salary; and(2) A compilation of all DCPS employees as of the preceding March 1, on a full-time equivalent basis, including a compilation of all positions by organization Level 4, job title, pay plan, grade, and step, program and activity, revenue fund, and annual salary.(f) No less than 90% of the funds allocated to DCPS pursuant to section 106 a(a) and (b) of the UPSFF Act (D.C. Official Code § 38-2905.01(a) and (b)) shall be allocated to the Local Schools and School-Wide departments. Such funds shall be supplemental to and not supplant any Uniform Per Student Funding Formula, federal, or other funds.(g) No later than October 30 of each year, the Mayor shall submit to the Council a revised appropriated funds operating budget for DCPS for the fiscal year beginning on the preceding October 1 that sets forth the total amount of the approved appropriation and that realigns budgeted data with anticipated actual expenditures with the specification set forth in of subsections (a), (b), and (c) of this section.(g-1) Beginning with the year-end closing period for Fiscal Year 2023 and annually during the year-end closing period thereafter, the Chief Financial Officer shall charge DCPS's advance expenditures against its lapsed appropriations until either:(1) The total value of the advanced expenditures is fully offset by lapsed appropriations; or(2) The balance of lapsed appropriations is less than 0.05% of the local fund appropriations for DCPS for the closing fiscal year.(h) For the purposes of this section:(1) The following terms shall have the same meaning as provided in section 102 of the UPSFF Act (D.C. Official Code § 38-2901) : (B) "Alternative program";(D) "At-risk high school over-age supplement";(F) "Limited English Proficient/Non-English Proficient"; and(2) The following terms shall have the same meaning as provided in section 106 of the UPSFF Act (D.C. Official Code § 38-2905) : (A) "At-risk high school over-age supplement";(B) "Level 1: Special Education";(C) "Level 2: Special Education";(D) "Level 3: Special Education";(E) "Level 4: Special Education";(F) "Limited English Proficient/Non-English Proficient";(G) "Special Education Level 1 Extended School year ("ESY")";(H) "Special Education Level 2 ESY";(I) "Special Education Level 3 ESY"; and(J) "Special Education Level 4 ESY".Amended by D.C. Law 25-50, § IV-U-4202, 70 DCR 010366, eff. 9/6/2023.Added by D.C. Law 24-300, § I-103 , 70 DCR 001021, eff. 3/10/2023.