FY2021 Adopted Budget

FY2021 Adopted Budget Budget and Finance Policy Charter

Frederick County converted from the Commissioner form of government to the Charter form of government effective on December 1, 2014. The Frederick County Charter provides, among other things, for the election of the County Executive and the organization, powers, and duties of the executive and administrative branches; the election of a seven member County Council and the organization, powers and duties of the legislative branch; and fiscal and budgetary matters.

Budget Policy The budget is a comprehensive financial plan showing all anticipated revenues, expenditures for the Operating Budget, the Capital Budget and the Capital Improvement Program, and any surplus or deficit in the general or special funds of the government. The Capital Improvement Program sets forth clearly the plan for proposed capital projects to be undertaken in the ensuing fiscal year and the next five years. Budgets are adopted on an annual cycle for all governmental funds except as noted below. Budget procedures are set forth in the Charter. ƒ The County Executive must hold at least two public hearings to receive public comment. One hearing must occur in December to receive proposals for inclusion in the budget. The other is held in March to receive comments on budget requests. ƒ All budget requests are compiled from all departments and reviewed by the Budget Office and, with direction from the County Executive, a Draft Budget is prepared, along with a Budget Message.

ƒ The County Executive submits a Proposed Budget to the County Council no later than April 15 th of each year. ƒ At least one public hearing on the Proposed Budget must be held by the County Council. The County Council may decrease or delete any items in the Proposed Budget, except those required by State law, by provisions for debt service on obligations then outstanding or for estimated cash deficits. ƒ If the County &RXQFLO¶V GHFUHDVH RU GHOHWLRQ IURP WKH SURSRVHG EXGJHW HTXDOV RU H[FHHGV D RQH SHUFHQW FKDQJH LQ the total Budget or equals or exceeds a fifty percent decrease in any one line item, the County Council must proceed with a public hearing following the posting of a fair summary of the change. This notice must be posted on the County website at least two days in advance of the hearing. ƒ Adoption of the Budget Ordinance will (by the affirmative vote of not less than four members of the Council) occur no later than May 31. If the Council fails to adopt the budget by May 31, then the Proposed Budget submitted by the County Executive will become law. The County Council adopts the budget for funds at various levels of budgetary control as defined in the Annual Budget and Appropriation Ordinance. ƒ The County Council then levies the amount of taxes required by the budget to ensure that the budget is balanced so that proposed revenues equal proposed expenditures. ƒ On the recommendation of the Executive, the Council may make supplemental appropriations from any contingency appropriations in the budget; from revenues received from anticipated sources but in excess of budget estimates; or from revenues received from sources not anticipated in the budget.

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