FY2026 Proposed Operating and Capital Budgets

FY2026 Proposed Budget Fund Budgets

Special Revenue Funds

Special Revenue Funds - Capital A fund administered by the County to collect revenues enacted for the specific purpose of funding specific type of capital project, by either transferring pay-go to the Capital Projects Fund or by paying for debt service costs associated with bond funding.

Frederick County Government has three special revenue capital funds with adopted budgets:

Parks Acquisition/Development Impact Fees/School Mitigation School Construction

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