Unofficial demonstration dashboard
District of Columbia
The District of Columbia's fiscal year runs October 1 – September 30. The District is not a state: it is the seat of the federal government. This page summarizes the FY 2026 enacted budget (D.C. Law 26-51), reserves, and debt from official District documents, with every figure labeled by basis and every gap disclosed.
The color bar above is a simplified bar in the District flag colors — it is not a rendering of the flag, and the hex values are generic web values, not official specifications.
Overview
The District of Columbia's fiscal year runs October 1 – September 30. The current fiscal year is FY 2026, October 1, 2025 – September 30, 2026, funded by the FY 2026 Local Budget Act of 2025, D.C. Law 26-51. The District is not a state: it is the seat of the federal government, governed under the District of Columbia Home Rule Act, and its local budget is enacted by the Council of the District of Columbia.
Act vs. bill — same cap, different documents: the $22,034,524,408 cap is enacted in D.C. Law 26-51 (the permanent act). The fund-split table below comes from the emergency act text, D.C. Act 26-144, which carries the same cap. A bill-version figure of $22,055,414,360 (Bill 26-260) is not the enacted cap and is never used here.
Sources: Council of the District of Columbia, FY 2026 Local Budget Act of 2025, D.C. Law 26-51; D.C. Act 26-144; Office of the Chief Financial Officer, FY 2025 ACFR; U.S. Census Bureau, QuickFacts: District of Columbia.
Enacted budget by fund source — FY 2026 operating cap, exact
| Fund source ($) | FY 2026 enacted |
|---|---|
| Local funds | $12,041,393,772 |
| Dedicated taxes | $798,197,180 |
| Federal grant funds | $1,567,365,113 |
| Medicaid payments | $4,191,881,580 |
| Other funds | $791,747,503 |
| Other federal funds | $38,500,000 |
| Private grant funds | $16,368,577 |
| Private donations | $1,215,856 |
| Federal payments (requested) | $143,298,000 |
| Enterprise and other funds — dedicated taxes | $227,140,700 |
| Enterprise and other funds | $2,217,416,127 |
| Total operating cap | $22,034,524,408 |
The eleven fund lines sum exactly to the enacted cap, with zero gap. The OCFO Fiscal Impact Statement (July 28, 2025) puts General Fund expenditures at about $13.6 billion — local funds $12,041,478,829 + dedicated taxes $798,197,180 + special purpose revenue $791,747,503 = $13,631,423,512. Note the Fiscal Impact Statement's local figure differs by $85,057 from the Act's $12,041,393,772: the Fiscal Impact Statement reflects the bill as amended, not the final Act text, and the difference is disclosed rather than reconciled away.
Sources: D.C. Act 26-144 (fund-split table); D.C. Law 26-51 (enacted cap); OCFO, Fiscal Impact Statement, July 28, 2025.
Revenues by source — what is known, and what is not
Local revenue by tax type not extracted. The District's local revenue by tax type (income, sales, property) was not extracted from the OCFO FY 2026 budget book, so no by-tax table is shown here. What is verified is the fund structure of the enacted budget (Budget section) and the General Fund expenditure total above.
| General Fund expenditures, FY 2026 (OCFO Fiscal Impact Statement) | ~$13.6 billion ($13,631,423,512) |
| Local funds within that total (FIS version) | $12,041,478,829 |
| Dedicated taxes within that total | $798,197,180 |
| Special purpose revenue within that total | $791,747,503 |
| FY 2025 revenues exceeded budget by | $257.3 million |
Source: OCFO, Fiscal Impact Statement, July 28, 2025; OCFO, FY 2025 ACFR release (February 2026).
Expenditures
The District's enacted expenditure presentation is the fund split in the Budget section above: the $22,034,524,408 operating cap by fund source. Agency and cluster enacted detail from the OCFO FY 2026 budget book (Volume 1) was not extracted and is not guessed here.
AI-generated split rejected: an AI-generated functional split circulating in search results (Governmental Direction $1.28B, Economic Development $557M, Public Safety $1.96B, Public Education $4.32B, Human Support $7.56B, Operations/Infrastructure $1.68B, Financing/Other $2.25B) sums to only $19.607 billion — it does not foot to the $22.03 billion cap and is not an OCFO figure. It is not used on this page.
Debt service (context — FY 2027 proposed, not FY 2026 enacted)
| Debt service, local fund, FY 2027 proposed | $1,313,529 thousand |
| Debt service, gross funds, FY 2027 proposed | $1,314,352 thousand |
| Debt service, local fund, FY 2026 approved | $1,321,689 thousand |
| Debt service, local fund, FY 2025 actual | $1,052,598 thousand |
| Debt service, local fund, FY 2024 actual | $1,006,399 thousand |
The FY 2027 figures are proposed (DS0 chapter, FY 2027 proposed budget book) and are labeled as such — they are never presented as FY 2026 enacted debt service. The FY 2026 borrowing authorization (Resolution R26-0208, October 7, 2025) allows up to $1,809,820,675 in income-tax-secured bonds/notes, general obligation bonds/notes, and bond anticipation notes — an authorization ceiling, not outstanding debt, and never presented as the debt stock.
Sources: OCFO, FY 2027 proposed budget book, DS0 chapter; Council Resolution R26-0208 (PR26-0322), October 7, 2025.
Fund balance & reserves — FY 2025 ACFR
| General Fund balance, September 30, 2025 | $4,825,267 thousand ($4.8 billion) |
| Governmental funds total, September 30, 2025 | $4,718,889 thousand |
| Federally and locally mandated reserves | $2.2 billion |
| FY 2025 revenues above budget | $257.3 million |
| Consecutive unmodified ("clean") audit opinions | 29th |
Reserve funds at March 31, 2025 — sums exactly to $557.5 million (not year-end)
| Reserve fund ($ millions) | March 31, 2025 |
|---|---|
| Contingency Reserve | $220.1 |
| Emergency Reserve | $213.9 |
| Cash Flow Reserve | $0.1 |
| Fiscal Stabilization Reserve | $123.4 |
| Total reserve funds | $557.5 |
The March 31, 2025 detail is a mid-year snapshot, not a year-end balance — it is labeled with its date. For comparison, FY 2024 year-end: Contingency $270.6 million; Emergency $212.9 million; Cash Flow $965.7 million. The OCFO reserves explainer warns that the District will spend roughly $2.3 billion (approximately half) of its accumulated fund balance during FY 2025–FY 2028, leaving only the reserves, and that full replenishment must occur before FY 2028.
Sources: OCFO, FY 2025 ACFR; Q2 FY 2025 status report; reserves explainer; OCFO release, February 2026.
State debt — FY 2025 ACFR, Table MDA-10 (September 30, 2025, $ thousands)
| Debt ($ thousands) | September 30, 2025 |
|---|---|
| General obligation bonds, publicly offered | $5,717,445 |
| General obligation bonds, direct placements | $681,410 |
| Total general obligation bonds | $6,398,855 |
| Income-tax-secured revenue bonds | $6,348,850 |
| GO + income-tax-secured | $12,747,705 |
GO plus income-tax-secured debt is $12,747,705 thousand (about $12.75 billion), consistent on rounding with the District's rounded total tax-supported long-term debt of $12.7 billion (DS0 chapter, FY 2027 proposed budget book). A QZAB direct-placement line sits inside that $12.7 billion total; its value was not extracted and is not shown separately. District law states that no long-term debt may be issued that would cause total debt service on all tax-supported debt to exceed 12% of total General Fund expenditures in any year during the 6-year capital plan period.
Sources: OCFO, FY 2025 ACFR, Table MDA-10; OCFO, FY 2027 proposed budget book, DS0 chapter.
What this page deliberately omits
- Agency/cluster enacted detail from the OCFO FY 2026 budget book, Volume 1 (not extracted).
- Local revenue by tax type (income/sales/property) — not extracted.
- The AI-generated functional split (does not foot to the cap — see Expenditures).
District facts & symbols
| Seat of government | Washington (the District is not a state; it has no state capital) |
| Organized in present form | 1871 |
| Wards | 8 |
| Land area | 61 square miles |
| Population estimate, July 1, 2025 (Census Vintage 2025) | 693,645 — an estimate, never a Census count |
| Percent change, April 1, 2020 base to July 1, 2025 | +0.6% |
| FIPS code | 11 |
| District bird | Wood thrush (designated January 31, 1967) |
| District flower | American beauty rose |
| District tree | Scarlet oak (designated November 8, 1960) |
| District motto | “Justitia Omnibus” — “Justice for all” (1871) |
| Flag | Three red stars above two red bars on white (approved October 25, 1938) — color names only; no official hex values are claimed on this page |
Sources: U.S. Census Bureau, QuickFacts: District of Columbia; Office of the Secretary, District symbols.
Sources & checks
Source documents
- Council of the District of Columbia, FY 2026 Local Budget Act of 2025, D.C. Law 26-51; D.C. Act 26-144
- OCFO, Fiscal Impact Statement, July 28, 2025
- OCFO, FY 2025 ACFR (Table MDA-10)
- OCFO, Q2 FY 2025 status report; reserves explainer
- Council Resolution R26-0208 (PR26-0322), October 7, 2025
- U.S. Census Bureau, QuickFacts: District of Columbia (Vintage 2025)
- Office of the Secretary, District symbols
Sum-check log (recomputed at build time)
- Fund-split table (11 lines): exact to $22,034,524,408, zero gap.
- OCFO Fiscal Impact Statement General Fund total: $12,041,478,829 + $798,197,180 + $791,747,503 = $13,631,423,512, exact.
- Reserve funds at March 31, 2025 (4 lines): exact to $557.5 million.
- GO bonds: $5,717,445K + $681,410K = $6,398,855K, exact; GO + income-tax-secured = $12,747,705K, exact.
What this page deliberately omits
- Agency/cluster enacted detail (not extracted).
- Local revenue by tax type (not extracted).
- The AI-generated functional split (does not foot).
- Any official hex color claim for the District.