FY2022 Adopted Operating and Capital Budget

FY2022 Adopted Budget Budget Process and Budget Calendar

The Charter of Frederick County controls much of the budget process with clear due dates, public hearing requirements, definitions and assigned roles and responsibilities. For public reference there are certain, key sections of the Charter discussed here:

ARTICLE 5. Budget and Finance

503. Preparation of the County Budget ± defines the process and timeline to be followed. April 15 th of each year is the mandatory date by which the internal budget development process must conclude and the County Executive is required to propose the budget to the County Council. Prior to this date there are two mandatory public hearings required in December and March to seek public input and receive public comments on the draft budget. 504. Budget Message ± The budget message is required and must explain the proposed Operating Budget, the Capital Budget, and the Capital Improvement Program both in terms of finances and of work to be done. Additionally it must outline financial policies and indicate any major changes in expenditures, appropriations and revenues as compared with the current fiscal year.

505. Public Budget Hearing ± This section begins to define the responsibility of the County Council after the County Executive has proposed the budget. Public hearing requirements and processes are set here. 506. Action on the Budget by the Council ± Clearly articulated allowable actions are defined here. As an example, the &KDUWHU OLPLWV WKH &RXQFLO¶V DELOLW\ WR FKDQJH WKH EXGJHW : ³ the Council may decrease or delete any items in the Budget, except those required by State law, by provisions for debt service on obligations then outstanding or for estimated cash deficits. The Council shall have no power to change the form of the Budget as submitted by the Executive, to alter revenue estimates, or to increase any expenditure recommended by the Executive ´ Additionally, this section of the Charter defines when and how the budget process must conclude: ³ 7KH DGRSWLRQ RI WKH %XGJHW VKDOO EH E\ WKH DIILUPDWLYH YRWH RI QRW OHVV WKDQ IRXU PHPEHUV RI WKH &RXQFLO LQ D law enacted not later than May 31 ZKLFK VKDOO EH NQRZQ DV WKH ³$QQXDO %XGJHW DQG $SSURSUL ations Ordinance RI )UHGHULFN &RXQW\ ´ ,I WKH &RXQFLO IDLOV WR DGRSW WKH %XGJHW E\ 0D\ 31 pursuant to this subsection, the SURSRVHG %XGJHW DV VXEPLWWHG E\ WKH ([HFXWLYH VKDOO EHFRPH ODZ ´ Budget amendments must also follow Charter requirements. During the operating year, the Executive may transfer unencumbered appropriations in the Operating Budget within the same department, agency, or office and within the same fund. On the recommendation of the Executive, the Council may transfer unencumbered appropriations in the Operating Budget between departments, agencies and offices within the same fund. A transfer may not be made between the Operating Budget and Capital Budget appropriations. On the recommendation of the Executive, the Council may transfer appropriations between Capital Projects within the same fund provided the Council neither creates nor abandons any Capital Projects except in accordance with Section 512 of the County Charter.

57