FY2024 Adopted Operating and Capital Budgets

FY2024 Adopted Budget Organizational Budgets

Non-Departmental

Non-Departmental County Non-Departmental This includes County dues for the Maryland Association of Counties, the National Association of Counties, and the Metropolitan Washington Council of Governments and other county initiatives.

Personnel Non-Departmental This includes the County's portion of funding for employee assistance, employee training, funding for employee drug testing, medical testing, investigations, position advertising, etc.

Finance Non-Departmental This includes licensing fees to the American Society of Composers, Authors, and Publishers, bond administration fees, and audit expenses.

Risk Management Non-Departmental This includes liability insurance, which provides comprehensive property and casualty coverage for the County and other agency members. Also included here are the costs of property appraisals, and risk related consultants.

Debt Service This is the transfer of general fund monies to the Debt Service Fund, which pays the principal and interest for bonds and other long-term debt that is used to purchase, build, rehab, etc. capital projects and equipment.

Contingencies Several sources of funds are budgeted to address unanticipated expenditures. Contingencies include the county contingency fund, unanticipated expense, fuel cost reserve, severe weather contingency, and revenue stabilization. The County Contingency Fund is used at the direction of the County Executive and/or the County Council to fund unexpected needs that arise during the fiscal year. An equal amount of unanticipated revenue and expenditure is budgeted in order to recognize and expend additional revenues that may be received during the year. Also under this category is the budget that accounts for indirect costs recovered from the enterprise funds and grant funds.

Transfer to Other Funds This includes transfers of general fund monies to other funds including transfers to the Capital Projects Fund, the Agricultural Preservation Fund, and the Fleet Fund.

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