FY2026 Proposed Operating and Capital Budgets

FY2026 Proposed Budget Introduction

Budget Process and Budget Calendar

Budget Calendar With input from the Chief Administrative Officer, the Budget Director and Budget staff, and after meetings with County Divisions, the Board of Education (BOE), Frederick Community College (FCC) and Frederick County Public Libraries (FCPL), the County Executive proposes an annual budget to the County Council no later than April 15 th . The County Council shall then adopt the budget no later than May 31 st .

SEPTEMBER/ OCTOBER 2024 OCTOBER 2024 NOVEMBER 2024

x Budget instructions for the Operating and Capital Improvement Program (CIP) are released to County Divisions, agencies and related organizations

x CIP base requests are due to the Budget Office

x CIP appeal requests are due to the Budget Office x Operating base requests are due to the Budget Office

x Operating appeal requests are due to the Budget Office x Preliminary revenue projections are developed and Debt Affordability is formulated x County Executive conducts a public hearing to receive proposals to be included in the proposed budget x Final budget requests are due from all sources x CIP Committee meets with requesting organizations to discuss requests and develops a recommended CIP plan x The County Executive holds a series of budget town hall meetings, one in each Council district x The County Executive and Budget Office staff begin meeting to review Operating and CIP budget projections and overview of requests x The County Executive and Budget Director meet with requesting organizations to review budget requests x Public outreach on budget priorities (for FY26 used Balancing Act tool) x The County Executive releases a draft budget and holds a public hearing to receive public comments on the budget requests x Revenue projections are finalized x By April 15 th , the County Executive is required to submit a Proposed Budget to the Council, along with a budget message, supporting tables and a financial plan that explains the Proposed Operating Budget, Capital Budget and the Capital Improvement Program

DECEMBER 2024

JANUARY/ FEBRUARY 2025 FEBRUARY 2025 FEBRUARY/ MARCH 2025

MARCH 2025

APRIL 2025

x The County Council holds at least one public hearing on the budget x The County Council holds budget workshops with County staff and independent agencies

APRIL/MAY 2025

x By May 31 st the County Council shall adopt the budget. If the Council does not vote to adopt the budget, the budget as proposed by the County Executive becomes law

MAY 2025

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