FY2023 Adopted Operating and Capital Budget

FY2023 Adopted Budget Budget and Finance Policy Charter

Frederick Count y converted fro m the Commissioner for m of government to the Charte r for m of government effective on December 1 , 2014 . The Frederick County Charter provides, among other things, for the election of th e Count y Executive and the organization , powers, and duties of the executiv e an d administrative branches the election of a seven member Count y Council and the organization , powers and duties of th e legislative branch an d fiscal and budgetar y matters .

Budget Policy The budget is a comprehensive financial plan showin g all anticipated revenues , expenditures for the Operatin g Budget , th e Capital Budget and the Capital Improvement Program, and any surplu s o r deficit i n the general or special funds of the government. Th e Capital Improvement Progra m set s forth clearl y th e plan fo r propose d capital project s to b e undertaken in th e ensuin g fiscal year and th e nex t five years. Budgets are adopte d o n a n annual cycle for all governmental fund s excep t a s noted below. Budget procedure s are set forth in the Charter.

ƒ Th e Count y Executive must hold a t least two public hearing s t o receive public comment. One hearing must occur i n December t o receiv e proposals for inclusio n in the budget . The other is held in March t o receiv e comments o n budget requests. ƒ All budge t requests are compiled fro m all departments and reviewe d by the Budget Office and, with directio n from the County Executive , a Draft Budget is prepared , alon g with a Budget Message. ƒ At leas t one public hearin g on the Proposed Budget must be held by the County Council. Th e County Council may decreas e or delete any items in the Proposed Budget , except those required b y State law , by provision s for debt service on obligations then outstanding or fo r estimated cash deficits . ƒ If the Count y C RXQFLO¶V GHFUHDVH RU GHOHWLRQ IURP WKH SURSRVHG EXGJHW HTXDOV RU H[FHHGV D RQH SHUFHQW FKDQJH LQ the total Budget or equals or exceed s a fifty percent decrease in any on e line item, th e Count y Council mus t proceed wit h a public hearing following the postin g of a fair summary of th e change. This notice must be posted on the County website at least tw o days in advanc e of the hearing. ƒ Adoption of th e Budget Ordinance will (by th e affirmativ e vote of not les s than four members of the Council) occur no later tha n May 31. If the Council fails t o adopt the budge t by May 31 , then the Propose d Budget submitted by the Count y Executive wil l becom e law. The Count y Council adopts the budge t for funds a t various levels o f budgetar y control as defined in th e Annual Budge t an d Appropriation Ordinance . ƒ Th e County Council then levie s the amoun t of taxes required by the budget to ensure that th e budget is balanced so that proposed revenues equal propose d expenditures . ƒ On the recommendation of the Executive , the Council may make supplemental appropriations fro m any contingenc y appropriations in the budget fro m revenue s received fro m anticipate d sources but in excess of budget estimates or fro m revenues received fro m sources not anticipated in th e budget. ƒ Th e Count y Executive submits a Proposed Budget to th e Count y Council no later than April 15 th of each year .

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