FY2022 Adopted Operating and Capital Budget

FY2022 Adopted Budget Budget and Finance Policy Charter

Frederic k Count y converted from the Commissioner form of governmen t t o th e Charter form of governmen t effectiv e on December 1, 2014. The Frederick Count y Charter provides, among other things, for the electio n of th e Count y Executiv e an d th e organization , powers , and duties o f the executiv e and administrative branches th e electio n of a seve n member Count y Council and the organization, powers an d duties of th e legislative branch and fisca l and budgetar y matters.

Budget Policy Th e budge t is a comprehensive financial pla n showin g all anticipated revenues, expenditures for th e Operatin g Budget , th e Capital Budge t and th e Capita l Improvemen t Program, and an y surplus or deficit i n the genera l or specia l funds o f th e government. The Capital Improvemen t Program sets fort h clearl y the pla n fo r proposed capita l projects t o b e undertaken i n the ensuin g fisca l year an d th e nex t fiv e years . Budgets ar e adopted o n a n annua l cycl e for all governmenta l funds except as noted below. Budge t procedure s ar e se t forth i n th e Charter . ƒ Th e Count y Executiv e mus t hold a t leas t two publi c hearings to receiv e publi c comment. One hearin g mus t occur i n December to receive proposals for inclusion in the budget. Th e other is hel d i n March t o receive comments on budge t requests . ƒ Al l budge t requests ar e compiled from all departments an d reviewe d b y the Budge t Offic e and, wit h direction fro m the Count y Executive, a Draf t Budget is prepared, alon g wit h a Budge t Message. ƒ Th e Count y Executive submits a Proposed Budget to th e Count y Counci l no later than Apri l 15 th of each year. ƒ At leas t on e publi c hearin g on the Propose d Budget must be held b y the Count y Council. The Count y Council ma y decrease or delete an y items in the Propose d Budget, excep t those required b y State law, b y provision s for debt service o n obligation s then outstandin g or fo r estimate d cash deficits. ƒ If th e Count y &RXQFLO¶V GHFUHDVH RU GHOHWLRQ IURP WKH SURSRVHG EXGJHW HTXDOV RU H[FHHGV D RQH SHUFHQW FKDQJH LQ the tota l Budge t or equals or exceed s a fift y percent decreas e in an y on e lin e item, the Count y Council must procee d wit h a public hearin g followin g the postin g o f a fair summar y of th e change. This notice mus t b e poste d o n the Count y website at leas t tw o days i n advanc e of th e hearing. ƒ Adoptio n of th e Budge t Ordinanc e wil l (b y the affirmativ e vote of not less than four members of the Council) occur no later tha n Ma y 31 . I f th e Council fails t o adop t the budge t b y Ma y 31, then the Proposed Budget submitted b y the Count y Executiv e wil l become law. Th e Count y Counci l adopts the budge t fo r fund s a t various level s of budgetar y control as defined in th e Annua l Budge t an d Appropriatio n Ordinance. ƒ Th e Count y Counci l then levie s th e amount of taxes require d b y the budget to ensure that th e budge t is balance d s o tha t proposed revenues equa l propose d expenditures. ƒ On th e recommendatio n of the Executive , the Council ma y make supplemental appropriations fro m an y contingenc y appropriations i n the budget from revenues receive d from anticipated sources but i n excess of budge t estimates or from revenue s received fro m sources not anticipate d in the budget.

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