Commodities Cost Reserve Fund.

(a) There is established a fund designated as the Commodities Cost Reserve Fund, which shall be a segregated account within the General Fund of the District of Columbia. All funds shall be deposited into the Fund without regard to fiscal year limitation pursuant to an act and shall not revert to the fund balance of the General Fund of the District of Columbia at the end of any fiscal year or at any other time, but shall be continually available for the uses and purposes set forth in subsection (b) of this section, subject to authorization by Congress in an appropriations act. The Fund shall be administered by the Mayor.

(b) At the end of each fiscal year, the Chief Financial Officer shall transfer into the Fund from the General Fund of the District of Columbia the unobligated and unexpended annual appropriation, identified after the end of the fiscal year, for the District of Columbia’s costs for all consumption-driven commodities including electricity, fuel, water, steam, natural gas, postage, telephone, custodial, security, occupancy, and rent. The funds deposited in the Fund shall be used for the unbudgeted expenses caused by unanticipated increases in consumption-driven commodity costs.