FY2024 Adopted Operating and Capital Budgets

Frederick County, Maryland Fiscal 2024 Adopted Budget

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INTRODUCTION ....C...e..r.t.i.f..i.c..a.t..e..o..f...A...w..a..r..d...f.o..r..E...x..c..e.l.l..e.n..c..e................................................................................................................................................ 3 ....S...u..m...m...a..r.y...o..f..E...l.e..c.t.e..d...&....A...p..p..o..i.n..t.e..d...O...f.f..i.c..i.a..l.s................................................................................................................................... 7 ....C...o..u..n..t.y...P..r..o..f.i.l.e.................................................................................................................................................................................. 13 ....C...o..u..n..t.y...E...x..e.c..u..t.i.v..e...B...u..d..g..e..t..M...e..s..s.a..g..e................................................................................................................................................. 21 ....S...t.r.a..t.e..g..i.c...F..r.a..m...e..w...o..r.k........................................................................................................................................................................ 29 ....P...r.i.o..r.i.t..y...B..u..d..g..e..t..E...n..h..a.n..c..e..m...e..n..t.s........................................................................................................................................................ 34 ....B...u..d..g..e..t..&....F..i.n..a..n..c..e...P..o..l.i.c..y................................................................................................................................................................. 39 ....C...o..u..n..t.y...T...a.x...R...a..t.e..s............................................................................................................................................................................ 47 ....B...u..d..g..e..t..P..r.o..c..e..s..s..&....C...a..l.e..n..d..a.r............................................................................................................................................................. 53 BUDGETED FUNDS ....F...u..n..d...D...e.s..c..r.i.p..t.i.o..n...a..n..d...S..t.r..u..c..t.u..r.e....................................................................................................................................................... 57 ....C...o..n..s..o..l.i.d..a..t.e.d...B...u..d..g..e..t..O...v..e..r.v..i.e..w........................................................................................................................................................ 59 ....C...o..n..s..o..l.i.d..a..t.e..d...F..i.n..a..n..c.i..a.l..S...c.h...e.d..u..l.e..................................................................................................................................................... 63 ....F...u..n..d...B..a..l.a..n..c..e................................................................................................................................................................................... 65 ....L...o..n..g...R..a..n..g..e...F..i.n..a..n..c..i.a..l..P..l.a..n.............................................................................................................................................................. 69 ....D...e..b..t................................................................................................................................................................................................. 71 General Fund ....G...e..n..e..r.a..l..F..u..n..d...P...i.e..C...h..a..r.t.s.................................................................................................................................................................. 77 ....G...e..n..e..r.a..l..F..u..n..d...S..u..m....m...a.r..y................................................................................................................................................................... 78 ....G...e..n..e..r.a..l..F..u..n..d...R...e..v..e.n..u..e..s................................................................................................................................................................... 80 ....G...e..n..e..r.a..l..F..u..n..d...E...x..p..e..n..d..i.t.u..r.e..s............................................................................................................................................................. 85 Special Revenue Funds-Operating ....S...p..e.c..i.a..l..R...e..v..e.n..u..e...F..u..n..d..s...O...v..e..r.v..i.e..w.................................................................................................................................................... 97 ....A...g..r..i.c.u...l.t.u..r.a..l..P..r..e.s..e..r.v..a..t.i.o..n................................................................................................................................................................. 98 ....G...r..a.n..t.s............................................................................................................................................................................................... 100 ....H...o..t.e..l..R...o..o..m....R...e.n..t..a.l..T...a..x................................................................................................................................................................... 102 ....E...l.e..c.t..r.i.c...L..i.g..h..t..i.n..g...D...i.s.t.r..i.c..t.s............................................................................................................................................................... 104 ....H...o..u..s..i.n..g...I.n..i.t.i..a.t.i..v..e.s........................................................................................................................................................................... 106 ....O...p..i.o..i.d...A...b..a..t.e..m...e..n..t........................................................................................................................................................................... 108 ....D...e..b..t..S..e..r.v..i..c.e..-.G...e..n..e..r.a..l..G...o..v..e..r.n..m...e..n..t................................................................................................................................................. 110 ....E...c..o..n..o..m...i.c...D..e..v..e..l.o..p..m...e..n..t..L..o..a..n..s........................................................................................................................................................ 112