§ 34–1802. Emergency and Non-Emergency Number Telephone Calling Systems Fund.
(a) There is established as a special fund the Emergency and Non-Emergency Number Telephone Calling Systems Fund ("Fund"), which shall be administered by the Office of Unified Communications in accordance with subsections (c) and (d) of this section.
(b) Revenue from the following sources shall be deposited in the Fund:
(4) Such amounts as may be appropriated or deposited into the Fund.
(c) Money in the Fund shall be used to pay for personnel, technology hardware, software and software maintenance, contractual support, outreach, training, supplies, and equipment costs necessary to provide the 911 and 311 systems.
(d) Money in the Fund may not be used to defray:
(1) Non-personnel costs related to overhead, including energy, rentals, janitorial services, security, or occupancy costs; or
(2) Direct costs incurred by wireless carriers in providing wireless E911 service.
(e)(1) The money deposited into the Fund shall not revert to the unrestricted fund balance of the General Fund of the District of Columbia at the end of a fiscal year, or at any other time.
(2) Subject to authorization in an approved budget and financial plan, any funds appropriated in the Fund shall be continually available without regard to fiscal year limitation.
(f) The Mayor shall submit to the Council, as a part of the annual proposed budget and financial plan, a request for an appropriation for expenditures from the Fund.
(g)(1) All revenue and expenditures of the Fund shall be audited annually by the Chief Financial Officer, who shall transmit the results of the annual audit to the Mayor and the Council.
(2) The annual transmittal of the results of the audit to the Mayor and the Council shall include the following:
(A) The assets, liabilities, fund balance, revenue, and expenditures of the Fund;
(B) A detailed accounting of the Fund's expenditures;
(C) Recommendations to improve the Fund's financial management processes;
(D) Identification of any Fund expenditures that are not permitted under law;
(E) Recommendations to improve the language of the Fund's enabling statute to reflect best practices; and
(F) Any other information considered important for inclusion by the Chief Financial Officer.