FY2023 Adopted Operating and Capital Budget

First page Table of contents Next page Last page
TABLE OF CONTENTSV
INTRODUCTION1
Certificate of Award for Excellence3
Summary of Elected & Appointed Officials7
County Profile13
County Executive Budget Message21
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
Debt75
General Fund79
General Fund Pie Charts81
General Fund Summary82
General Fund Revenues84
General Fund Expenditures89
Special Revenue Funds-Operating97
Special Revenue Funds-Operating Overview99
Agricultural Preservation100
Grants102
Hotel Room Rental Tax104
Electric Lighting Districts106
Housing Initiatives108
Opioid Abatement110
Debt Service-General Government112
Economic Development Loans114
Enterprise Funds117
Enterprise Funds Overview119
Comprehensive Care Facilities120
Bell Court122
Solid Waste Management124
Water & Sewer Management126
Internal Service Funds129
Internal Service Funds Overview131
Fleet Services132
Voice Services134
Worker's Compensation136
Fiduciary Funds139
Fiduciary Funds Overview141
Pension Trust-Employees Plan142
Pension Trust-Uniformed Plan144
Other Post Employment Benefits Trust146
Length of Service Award Program Trust148
Capital Projects Funds151
Capital Projects Overview153
Capital Budget154
Capital Projects Operating Costs157
Special Revenue Funds-Capital161
Special Revenue Funds-Capital Overview163
Parks Acquistion/Development164
Impact Fees/School Mitigation166
School Construction168
Component Units171
Component Units Overview173
Board of Education174
Frederick Community College176
Frederick County Public Libraries178
ORGANIZATIONAL BUDGETS181
Organizational Chart183
County Administration187
County Council213
Sheriff221
State's Attorney237
Courts245
Orphan's Court257
County Attorney263
Finance273
Human Resources287
Interagency Information Technology299
Planning & Permitting309
Emergency Management321
Fire and Rescue331
Volunteer Fire and Rescue345
Animal Control357
Citizens Services365
Senior Services387
Health Services395
Parks & Recreation411
Public Works421
Transit Services441
Comprehensive Care Facilities449
Water and Sewer Utilities457
Solid Waste Management and Recycling469
Independent Agencies479
Non-Departmental507
Unassigned527
Budgeted Positions & Full-time Equivalents (FTEs)531
Budgeted Positions and Full-Time Equivalents (FTEs)533
CAPITAL IMPROVEMENT PROGRAM563
Overview565
Capital Improvement Program Summary568
APPENDIX571
Glossary575
Acronyms581
Ordinances587

Made with FlippingBook. PDF to flipbook with ease