FY2024 Adopted Operating and Capital Budgets

Frederick County, Maryland Fiscal 2024 Adopted Budget

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Enterprise Funds ....E...n..t.e..r.p..r.i.s..e...F..u..n..d..s...O..v..e..r..v..i.e.w............................................................................................................................................................... 117 ....C...o..m...p..r.e..h..e..n..s..i.v..e...C..a..r.e...F..a..c..i.l.i.t.i.e..s........................................................................................................................................................ 118 ....B...e..l.l..C...o..u..r.t........................................................................................................................................................................................ 120 ....S...o..l.i.d...W....a.s..t.e...M...a..n..a..g..e..m...e..n..t............................................................................................................................................................... 122 ....W....a..t.e..r..&....S..e..w...e..r................................................................................................................................................................................ 124 Internal Service Funds ....I..n..t.e..r.n..a..l..S..e..r.v..i.c..e...F..u..n..d..s...O..v..e..r..v..i.e.w...................................................................................................................................................... 129 ....F...l.e.e..t..S...e.r..v..i.c..e.s................................................................................................................................................................................... 130 ....V...o..i.c..e...S..e..r.v..i.c..e..s................................................................................................................................................................................. 132 ....W....o..r.k..e..r..'s...C..o..m....p..e.n..s..a..t.i.o..n................................................................................................................................................................... 134 ....H...e..a..l.t.h...I.n..s..u..r.a..n..c..e.............................................................................................................................................................................. 136 Fiduciary Funds ....F...i.d..u..c.i..a.r..y...F..u..n..d..s..O...v..e..r.v..i..e.w................................................................................................................................................................ 141 ....P...e.n..s..i.o..n...T..r..u..s.t.-..E..m...p..l.o..y..e..e..s...P..l.a..n........................................................................................................................................................ 142 ....P...e.n..s..i.o..n...T..r..u..s.t.-..U...n..i.f.o..r.m....e.d...P...l.a.n......................................................................................................................................................... 144 ....O...t.h..e..r..P...o..s.t..E...m...p..l.o..y..m...e..n..t..B...e.n..e..f..i.t.s..T...r.u..s..t.......................................................................................................................................... 146 ....L...e..n..g..t.h...o..f..S..e..r.v..i.c..e...A...w...a..r.d...P..r.o..g..r..a..m....T..r.u..s..t........................................................................................................................................ 148 Capital Projects Funds ....C...a..p..i.t.a..l..P..r..o..j.e.c..t.s...F..u..n..d...O...v..e..r.v..i.e..w....................................................................................................................................................... 153 ....C...a..p..i.t.a..l..B...u..d..g..e.t................................................................................................................................................................................. 154 ....C...a..p..i.t.a..l..P..r..o..j.e.c..t.s...O...p..e..r.a..t.i.n..g...C...o..s.t.s..................................................................................................................................................... 158 Special Revenue Funds-Capital ....S...p..e.c..i.a..l..R...e..v..e.n..u..e...F..u..n..d..s..-.C...a..p..i.t.a..l..O...v..e.r..v..i.e..w....................................................................................................................................... 163 ....P...a.r..k..s..A...c..q..u..i.s..i.t.i.o..n../.D...e..v..e.l..o..p..m...e.n..t...................................................................................................................................................... 164 ....I..m...p..a..c.t..F...e.e..s../.S..c..h..o..o..l..M....i.t.i.g..a..t.i.o..n........................................................................................................................................................ 166 ....S...c.h..o..o..l...C..o..n..s..t.r.u..c..t.i.o..n......................................................................................................................................................................... 168 Component Units ....C...o..m...p..o..n..e..n..t..U...n..i.t.s...O...v..e.r..v..i.e..w............................................................................................................................................................. 173 ....B...o..a..r.d...o..f...E..d..u..c..a..t.i.o..n.......................................................................................................................................................................... 174 ....F...r.e..d..e.r..i.c..k...C..o..m...m....u..n..i.t.y...C..o..l.l..e.g..e......................................................................................................................................................... 176 ....F...r.e..d..e.r..i.c..k...C..o..u..n..t..y...P..u..b..l.i.c...L..i.b..r..a.r..i.e..s.................................................................................................................................................. 178 ....S...c.o..t.t...K..e..y...C...e..n..t.e..r............................................................................................................................................................................. 180