FY2022 Adopted Operating and Capital Budget

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Table of ContentsV
INTRODUCTION1
Certificate of Award for Excellence3
Summary of Elected & Appointed Officials7
County Profile13
County Executive Budget Message23
Strategic Framework33
Budget Priorities38
Budget & Financial Policies43
Tax Rates51
Budget Process & Calendar57
BUDGETED FUNDS59
Fund Description and Structure61
Consolidated Budget Overview63
Consolidated financial schedule67
Fund Balance69
Long Range Financial Plan73
Debt74
General Fund77
General Fund Pie Charts79
General Fund Summary80
General Fund Revenues82
General Fund Expenditures87
Special Revenue Funds-Operating95
Special Revenue Funds Overview97
Agricultural Preservation98
Grants100
Hotel Room Rental Tax102
Electric Lighting Districts104
Housing Initiatives106
Debt Service-General Government108
Economic Development Loans110
Enterprise Funds113
Enterprise Funds Overview115
Comprehensive Care Facilities116
Bell Court118
Solid Waste Management120
Water & Sewer Management122
Internal Service Funds125
Internal Service Funds Overview127
Fleet Services128
Voice Services130
Worker's Compensation132
Fiduciary Funds135
Fiduciary Funds Overview137
Pension Trust-Employees Plan138
Pension Trust-Uniformed Plan140
Other Post Employment Benefits Trust142
Length of Service Award Program Trust144
Capital Projects Fund147
Capital Projects Overview149
Capital Budget150
Capital Operating Costs154
Special Revenue Funds-Capital157
Special Revenue Funds-Capital Overview159
Parks Acquisition/Development160
Impact Fees/School Mitigation162
School Construction164
Component Units167
Component Units Overview169
Board of Education170
Frederick Community College172
Frederick County Public Libraries174
ORGANIZATIONAL BUDGETS177
Organizational Chart179
County Administration183
County Council209
Sheriff217
State's Attorney233
Courts241
Orphan's Court253
County Attorney259
Finance265
Human Resources279
Interagency Information Technology291
Planning & Permitting301
Emergency Management311
Fire and Rescue321
Volunteer Fire and Rescue335
Animal Control347
Citizens Services355
Senior Services377
Health Services385
Parks & Recreation401
Public Works411
Transit Services429
Comprehensive Care Facilities435
Water and Sewer Utilities443
Solid Waste Management and Recycling455
Independent Agencies465
Non-Departmental493
Unassigned513
Budgeted Positions and Full-Time Equivalents (FTEs)517
Budgeted Positions and Full-Time Equivalents (FTEs)519
CAPITAL IMPROVEMENT PROGRAM547
Overview549
Capital Improvement Program Summary552
APPENDIX555
Glossary559
Acronyms565
Ordinance571

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