FY2021 Adopted Budget

Frederick County, Maryland Fiscal 2021 Adopted Budget

CONTENTS

PAGE

INTRODUCTION Certificate of Award for Excellence ............................................................................................................................................................................................................ 3 Summary of Elected & Appointed Officials ............................................................................................................................................................................................................ 7 County Profile ............................................................................................................................................................................................................ 13 County Executive Budget Message ............................................................................................................................................................................................................ 23 Strategic Framework ............................................................................................................................................................................................................ 31 Budget Overview ............................................................................................................................................................................................................ 39 Budget & Financial Policies ............................................................................................................................................................................................................ 45 Tax Rates ............................................................................................................................................................................................................ 51 Long Range Financial Plan ............................................................................................................................................................................................................ 57 Budget Process & Calendar ............................................................................................................................................................................................................ 61 BUDGETED FUNDS Fund Description and Structure ............................................................................................................................................................................................................ 65 Fund Balance ............................................................................................................................................................................................................ 67 General Fund General Fund Pie Charts ............................................................................................................................................................................................................ 71 General Fund Summary ............................................................................................................................................................................................................ 72 General Fund Revenues ............................................................................................................................................................................................................ 74 General Fund Expenditures ............................................................................................................................................................................................................ 79 Special Revenue Funds-Operating Special Revenue Funds Overview ............................................................................................................................................................................................................ 89 Agricultural Preservation ............................................................................................................................................................................................................ 90 Grants ............................................................................................................................................................................................................ 92 Hotel Room Rental Tax ............................................................................................................................................................................................................ 94 Electric Lighting Districts ............................................................................................................................................................................................................ 96 Housing Inititatives ............................................................................................................................................................................................................ 98 Debt Service-General Government ............................................................................................................................................................................................................ 100 Economic Development Loans ............................................................................................................................................................................................................ 102 Enterprise Funds Enterprise Funds Overview ............................................................................................................................................................................................................ 107 Comprehensive Care Facilities ............................................................................................................................................................................................................ 108 Bell Court ............................................................................................................................................................................................................ 110 Solid Waste Management ............................................................................................................................................................................................................ 112