1113.1 The following actions are defined as "violations" by the Act and in these Guidelines and must be reported promptly to the CFO (or to the IG if there would be a conflict of interest for the CFO) for referral to the Board:
(a) Making or authorizing an expenditure or obligation exceeding an amount available in an appropriation for an agency or fund.
(1) For purposes of operating appropriations, the Act will be enforced at the levels of agency, fund, and program. For grants and Special Purpose Revenue, "fund" means each grant and Special Purpose Revenue fund detail, respectively.
(2) For purposes of capital appropriations, the Act will be enforced at the levels of implementing agency, fund, and project. In accordance with applicable law, agencies may make capital expenditures up to the amount available, by fund and project, in all prior and current years.
(b) Obligating 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.
(c) Approving a disbursement without appropriate authorization. Appropriate authorization means:
(1) The signature of an authorizing official of the agency;
(2) The signature of the agency chief financial officer certifying the availability of funds;
(3) The signature of a contracting officer indicating through a valid purchase order or contract that the disbursement is authorized; and
(4) A valid invoice.
(d) Deferring the recording of a transaction incurred in the current fiscal year to a future fiscal year.
(e) Allowing an expenditure or obligation to exceed apportioned amounts.
(1) For purposes of operating appropriations, the Act will be enforced at the level of agency, by fund by quarter.
(2) Adherence to apportionment will be defined as not exceeding apportionment. All overspending will be recognized as a violation of the Act.
(f) Not submitting a required plan or projection in a timely manner.
(g) Knowingly reporting incorrectly on spending to date or on projected total annual spending.
(h) Failing to adhere to a spending plan for any of the first three (3) quarters of a fiscal year through overspending that is greater than (A) five percent (5%) of the agency's budget, or (B) one million dollars ($ 1,000,000), regardless of the percentage. For purposes of operating appropriations, the Act will be enforced at the level of agency and fund.
SOURCE: Emergency and Proposed Rulemaking published at 51 DCR 7968 (August 13, 2004) [EXPIRED]; as amended by Final Rulemaking published at 54 DCR 4402 (May 11, 2007).