FY2023 Adopted Operating and Capital Budget

Frederick County, Maryland Fiscal 2023 Adopted Budget

CONTENTS

PAGE

Enterprise Funds Enterprise Funds Overview ............................................................................................................................................................................................................ 119 Comprehensive Care Facilities ............................................................................................................................................................................................................ 120 Bell Court ............................................................................................................................................................................................................ 122 Solid Waste Management ............................................................................................................................................................................................................ 124 Water & Sewer Management ............................................................................................................................................................................................................ 126 Internal Service Funds Internal Service Funds Overview ............................................................................................................................................................................................................ 131 Fleet Services ............................................................................................................................................................................................................ 132 Voice Services ............................................................................................................................................................................................................ 134 Worker's Compensation ............................................................................................................................................................................................................ 136 Fiduciary Funds Fiduciary Funds Overview ............................................................................................................................................................................................................ 141 Pension Trust-Employees Plan ............................................................................................................................................................................................................ 142 Pension Trust-Uniformed Plan ............................................................................................................................................................................................................ 144 Other Post Employment Benefits Trust ............................................................................................................................................................................................................ 146 Length of Service Award Program Trust ............................................................................................................................................................................................................ 148 Capital Projects Fund Capital Projects Fund Overview ............................................................................................................................................................................................................ 153 Capital Budget ............................................................................................................................................................................................................ 154 Capital Operating Costs ............................................................................................................................................................................................................ 157 Special Revenue Funds-Capital Special Revenue Funds-Capital Overview ............................................................................................................................................................................................................ 163 Parks Acquistion/Development ............................................................................................................................................................................................................ 164 Impact Fees/School Mitigation ............................................................................................................................................................................................................ 166 School Construction ............................................................................................................................................................................................................ 168 Component Units Component Units Overview ............................................................................................................................................................................................................ 173 Board of Education ............................................................................................................................................................................................................ 174 Frederick Community College ............................................................................................................................................................................................................ 176 Frederick County Public Libraries ............................................................................................................................................................................................................ 178