D.C. Code § 9-109.02

(a) Establishment of fund. — Not later than December 31, 1995, the District of Columbia shall establish a dedicated highway fund to be comprised, at a minimum, of amounts equivalent to receipts from motor fuel taxes and, if necessary, motor vehicle taxes and fees collected by the District of Columbia to pay in accordance with this section the cost-sharing requirements established under Title 23, United States Code, and to repay the United States for increased Federal shares of eligible projects paid pursuant to § 9-109.01(a) . The fund shall be separate from the general fund of the District of Columbia.
(b) Payment of non-federal share. — For fiscal year 1997 and each fiscal year thereafter, amounts in the fund shall be sufficient to pay, at a minimum, the cost-sharing requirements established under Title 23, United States Code, for such fiscal year.
(c) Repayment requirements. — (1) Fiscal year 1996. — By September 30, 1996, the District of Columbia shall pay to the United States from amounts in the fund established under subsection (a) of this section, with respect to each project for which an increased Federal share is paid in fiscal year 1995 pursuant to § 9-109.01(a) , an amount equal to 50% the difference between:
(A) The amount of the costs of the project paid by the United States in such fiscal year pursuant to § 9-109.01(a) ; and
(B) The amount of the costs of the project that would have been paid by the United States but for § 9-109.01(a) .
t to each project for which an increased Federal share is paid in fiscal year 1995 pursuant to § 9-109.01(a) , an amount equal to 50% the difference between:
(A) The amount of the costs of the project paid by the United States in such fiscal year pursuant to § 9-109.01(a) ; and
(B) The amount of the costs of the project that would have been paid by the United States but for § 9-109.01(a) .
(2) Fiscal year 1997. — By September 30, 1997, the District of Columbia shall pay to the United States from amounts in the fund established under subsection (a) of this section, with respect to each project for which an increased Federal share is paid in fiscal year 1995 pursuant to § 9-109.01(a) and with respect to each project for which an increased Federal share is paid in fiscal year 1996 pursuant to § 9-109.01(a) , an amount equal to 50% of the difference between:
(A) The amount of the costs of the project paid in such fiscal year by the United States pursuant to § 9-109.01(a) ; and
(B) The amount of the costs of the project that would have been paid by the United States but for § 9-109.01(a) .
(3) Fiscal year 1998. — By September 30, 1998, the District of Columbia shall pay to the United States from amounts in the fund established under subsection (a) of this section, with respect to each project for which an increased Federal share is paid in fiscal year 1996 pursuant to § 9-109.01(a) , an amount equal to 50% of the difference between:
(A) The amount of the costs of the project paid in such fiscal year by the United States pursuant to § 9-109.01(a) ; and
(B) The amount of the costs of the project that would have been paid by the United States but for § 9-109.01(a) .
o each project for which an increased Federal share is paid in fiscal year 1996 pursuant to § 9-109.01(a) , an amount equal to 50% of the difference between:
(A) The amount of the costs of the project paid in such fiscal year by the United States pursuant to § 9-109.01(a) ; and
(B) The amount of the costs of the project that would have been paid by the United States but for § 9-109.01(a) .
(4) Deposit of repaid funds. — Repayments made under paragraphs (1), (2) and (3) of this subsection with respect to a project shall be:
(A) Deposited in the Highway Trust Fund established by section 9503 of the Internal Revenue Code of 1986; and
(B) Credited to the appropriate account of the District of Columbia for the category of the project.
(d) Enforcement. — If the District of Columbia does not meet any requirement established by subsection (a), (b), or (c) of this section and applicable in a fiscal year, the Secretary of Transportation shall not approve any highway project in the District of Columbia under Title 23, United States Code, until the requirement is met.
(e) Inspector General audit. — Not later than February 1, 2001, and each February 1 thereafter, the Inspector General of the District of Columbia shall audit the financial statements of the District of Columbia Highway Trust Fund for the preceding fiscal year and shall submit to Congress, the Mayor, the Chief Financial Officer, and the Council a report on the results of such audit. Not later than March 15, 2011, and each May 31 thereafter, the Inspector General shall examine the statements forecasting the conditions and operations of the Trust Fund for the next 5 fiscal years commencing on the previous October 1 and shall submit to Congress, the Mayor, the Chief Financial Officer, and the Council a report on the results of such examination.