31 1 the Mayor, or to any director of an executive department 2 who may, with the approval of the Mayor, make a further 3 delegation of all or a part of such functions to subordinates. 4 under his jurisdiction. 5 (11) There shall be a City Administrator, who shall 6 be appointed by the Mayor and who may be removed by the 7 Mayor. The City Administrator shall be the principal man8 agerial aide to the Mayor, and he shall perform such duties 9 as may be assigned to him by the Mayor. 10 (12) The Mayor or the Council may propose to the 11 executive or legislative branches of the United States Gov12 ernment legislation or other action dealing with any subject 13 not falling within the authority of the District government, 14 as defined in this Act. 15 (13) As custodian the Mayor shall use and authenticate 16 the corporate seal of the District in accordance with law. 17 (14) He shall have the right, under the rules to be 18 adopted by the Council, to be heard by the Council or any 19 of its committees. 20 (15) He is authorized to issue and enforce such admin21 istrative orders, not inconsistent with any Act of the Con 222 gress or any act of the Council or of the qualified voters of 23 the District of Columbia, as are necessary to carry out his 24 functions and duties. 1 2 3 32 TITLE V-THE DISTRICT BUDGET FISCAL YEAR SEC. 501. The fiscal year of the District of Columbia 4 shall begin on the 1st day of July and shall end on the 5 30th day of June of the succeeding calendar year. Such 6 fiscal year shall also constitute the budget and accounting 7 year. 8 BUDGETARY DETAILS FIXED BY DISTRICT COUNCIL 9 SEC. 502. (a) The Mayor shall prepare and submit, 10 not later than April 1, to the District Council, in such form 11 as the Council shall approve, the annual budget estimates 12 of the District and the budget message. 13 (b) The Mayor shall, in consultation with the Council, 14 take whatever action may be necessary to achieve, insofar 15 as is possible, (1) consistency in accounting and budget 16 classifications, (2) synchronization between accounting and 17 budget classifications and organizational structure, and (3) support of the budget justifications by information on per19 formance and program costs as shown by the accounts. 18 20 21 ADOPTION OF BUDGET SEC. 503. The Council shall by act adopt a budget for 22 each fiscal year not later than May 15, except that the 23 Council may, by resolution, extend the period for its adop24 tion. The effective date of the budget shall be July 1 of the same calendar year. 25 1 2 33 FIVE-YEAR CAPITAL PROGRAM SEC. 504. (a) Prior to the adoption of the annual 3 budget, the Council shall adopt a five-year capital program 4 and a capital budget. 5 (b) The Mayor shall prepare the five-year capital pro6 gram and shall submit said program and the capital budget 7 message to the Council, not later than February 1. 8 9 10 11 12 13 14 15 16 17 (c) The capital program shall include: (1) a clear general summary of its contents; (2) a list of all capital improvements which are proposed to be undertaken during the five fiscal years next ensuing, with appropriate supporting information as to the necessity for such improvements; (3) cost estimates, methods of financing, and recommended time schedules for each such improvement; and (4) the estimated annual cost of operating and maintaining the facilities to be constructed or acquired. (d) The capital program shall be revised and extended 19 each year with regard to capital improvements still pending 18 20 or in the process of construction or acquisition. 21 222 (e) Actual capital expenditures shall be carried each year as the capital outlay section of the current budget. 23 These expenditures shall be in the form of direct capital 24 outlays from current revenues or debt service payments. 1 34 BUDGET ESTABLISHES APPROPRIATIONS 2 SEC. 505. The adoption of the budget by the Council 3 shall operate to appropriate and to make available for ex4 penditure, for the purposes therein named, the several 5 amounts stated therein as proposed expenditures, subject to 6 the provisions of section 702. 7 SUPPLEMENTAL APPROPRIATIONS 8 SEC. 506. The Council may at any time pass an act 9 rescinding previously appropriated funds which are then 10 available for expenditure, or appropriating funds in addition 11 to those theretofore appropriated to the extent unappropriated 12 funds are available; and for such purpose unappropriated 13 funds may include those borrowed in accordance with the 14 provisions of section 621. 15 16 17 18 TITLE VI-BORROWING PART 1-BORROWING FOR CAPITAL IMPROVEMENTS BORROWING POWER; DEBT LIMITATIONS SEC. 601. The District may incur indebtedness by is19 suing its bonds in either coupon or registered form to fund or 20 refund indebtednes of the District at any time outstanding 21 and to pay the cost of constructing or acquiring any capital 22 projects requiring an expendi'ure greater than the amount of 23 taxes or other revenues allowed for such capital projects by 24 the annual budget: Provided, That no bonds or other evi25 dences of indebtedness, other than bonds to fund or refund 35 1 outstanding indebtedness shall be issued in an amount which, 2 together with indebtedness of the District to the Treasury of 3 the United States pursuant to existing law, shall cause the 4 aggregate of indebtedness of the District to exceed 12 per 5 centum of the average of the aggregate of the assessed values 6 (as of the 1st day of July of the ten most recent fiscal years 7 for which such assessed values are available) of (1) the tax8 able real and tangible personal property located in the Dis9 trict, and (2) the real and tangible personal property referred 10 to in paragraphs (A) and (B) of section 741 (a) of this 11 Act, the values of which shall be computed in accordance 12 with the applicable provisions of section 741 of this Act, nor 13 shall such bonds or other evidences of indebtedness issued for 14 purposes other than the construction or acquisition of capital 15 projects connected with mass transit, highway, water, and 16 17 18 19 20 22 sanitary sewage works purposes, or any revenue-producing capital projects which are determined by the Council to be self-liquidating exceed 6 per centum of such average assessed value. Bonds or other evidences of indebtedness may be is sued by the District pursuant to an act of the Council from 21 time to time in amounts in the aggregate at any time outstanding not exceeding 2 per centum of said assessed value, exclusive of indebtedness owing to the United States on the effective date of this title. All other bonds or evidence of indebted 23 24 25 ness, other than bonds to fund or refund outstanding indebted |