FY2021 Adopted Budget

Frederick County, Maryland Fiscal 2021 Adopted Budget

CONTENTS

PAGE Water & Sewer Management ............................................................................................................................................................................................................ 114 Internal Service Funds Internal Service Funds Overview ............................................................................................................................................................................................................ 119 Fleet Services ............................................................................................................................................................................................................ 120 Voice Services ............................................................................................................................................................................................................ 122 Worker's Compensation ............................................................................................................................................................................................................ 124 Fiduciary Funds Fiduciary Funds Overview ............................................................................................................................................................................................................ 129 Pension Trust ............................................................................................................................................................................................................ 130 Other Post Employment Benefits Trust ............................................................................................................................................................................................................ 132 Length of Service Award Program Trust ............................................................................................................................................................................................................ 134 Capital Projects Fund Capital Projects Fund Overview ............................................................................................................................................................................................................ 139 Capital Budget ............................................................................................................................................................................................................ 140 Special Revenue Funds-Capital Special Revenue Funds-Capital Overview ............................................................................................................................................................................................................ 149 Parks Acquistion/Development ............................................................................................................................................................................................................ 150 Impact Fees/School Mitigation ............................................................................................................................................................................................................ 152 School Construction ............................................................................................................................................................................................................ 154 Consolidated Fund Schedules Consolidated Financial Schedules ............................................................................................................................................................................................................ 159 Component Units Component Units Overview ............................................................................................................................................................................................................ 165 Board of Education ............................................................................................................................................................................................................ 166 Frederick Community College ............................................................................................................................................................................................................ 168 Frederick County Public Libraries ............................................................................................................................................................................................................ 170 ORGANIZATIONAL BUDGETS Organizational Chart ............................................................................................................................................................................................................ 175 County Divisions County Administration ............................................................................................................................................................................................................ 179 County Council ............................................................................................................................................................................................................ 199 Sheriff ............................................................................................................................................................................................................ 205