There are reasons for Mayor Vincent C. Gray not to reappoint Natwar Gandhi as the city’s chief financial officer when his term expires next month. The grounds for goodbye are too numerous to fully describe here.

But, start with the fact that more than a few agencies, whose finance officers report to Gandhi, routinely overspend their appropriated budgets — a violation of the federal Antideficiency Act. The D.C. Public Schools, for example, has overspent its 2012 budget by $25 million. Some officials have asserted certain categories were underbudgeted. Which takes us back to Gandhi.