FY2024 Adopted Operating and Capital Budgets

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TABLE OF CONTENTSV
INTRODUCTION1
Certificate of Award for Excellence3
Summary of Elected & Appointed Officials7
County Profile13
County Executive Budget Message21
Strategic Framework29
Priority Budget Enhancements34
Budget & Finance Policy39
Tax Rates47
Budget Process & Calendar53
BUDGETED FUNDS55
Fund Description and Structure57
Consolidated Budget Overview59
Consolidated Financial Schedule63
Fund Balance65
Long Range Financial Plan69
Debt71
General Fund75
General Fund Pie Charts77
General Fund Summary78
General Fund Revenues80
General Fund Expenditures85
Special Revenue Funds-Operating95
Special Revenue Funds-Operating Overview97
Agricultural Preservation98
Grants100
Hotel Room Tax102
Electric Lighting Districts104
Housing Initiatives106
Opioid Abatement108
Debt Service-General Government110
Economic Development Loans112
Enterprise Funds115
Enterprise Funds Overview117
Comprehensive Care Facilities118
Bell Court120
Solid Waste Management122
Water & Sewer Management124
Internal Service Funds127
Internal Service Funds Overview129
Fleet Services130
Voice Services132
Worker's Compensation134
Health Insurance136
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 Fund151
Capital Projects Fund Overview153
Capital Budget154
Capital Projects Operating Costs158
Special Revenue Funds-Capital161
Special Revenue Funds-Capital Overview163
Parks Acquisition/ Development164
Impact Fees/School Mitigation166
School Construction168
Component Units171
Component Units Overview173
Board of Education174
Frederick Community College176
Frederick County Public Libraries178
Scott Key Center180
ORGANIZATIONAL BUDGETS183
Organizational Chart185
County Administration189
County Council217
Sheriff225
State's Attorney241
Courts249
Orphan's Court261
County Attorney267
Economic Development277
Finance289
Human Resources303
Interagency Information Technology315
Planning & Permitting325
Emergency Management337
Fire and Rescue347
Volunteer Fire and Rescue361
Animal Control373
Family Services381
Aging & Independence395
Health Services409
Housing425
Parks & Recreation433
Public Works443
Transit Services465
Energy and Environment473
Comprehensive Care Facilities485
Water and Sewer Utilities493
Solid Waste & Recycling505
Independent Agencies515
Non-Departmental543
Citizens Services563
Unassigned575
BUDGETED POSITIONS & FULL-TIME EQUIVALENTS (FTEs)577
CAPITAL IMPROVEMENT PROGRAM611
Capital Improvement Overview613
Capital Improvement Program Summary616
APPENDIX619
Glossary623
Acronyms629
Ordinances635

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