FY2025 Proposed Operating and Capital Budgets

FY2025 Proposed Budget Organizational Budgets

Non-Departmental

Non-Departmental County Non-Departmental

This includes County dues for the Maryland Association of Counties, the National Association of Counties, and the Metropolitan Washington Council of Governments and other county initiatives. This department also reflects several grants that are not assigned to a particular division.

Personnel Non-Departmental This includes the County's portion of funding for employee assistance, employee training, funding for employee drug testing, medical testing, investigations, position advertising, etc.

Finance Non-Departmental This includes licensing fees to the American Society of Composers, Authors, and Publishers, bond administration fees, and audit expenses.

Risk Management Non-Departmental This includes property and liability insurance for the General Fund and county-wide records retention contract. In FY25, the overall accounting for the County’s property and liability insurance was reallocated to an internal service fund. This will help reduce the volatility within individual funds from rising premium and deductible rates.

Debt Service This is the transfer of general fund monies to the Debt Service Fund, which pays the principal and interest for bonds and other long-term debt that is used to purchase, build, rehab, etc. capital projects and equipment.

Contingencies Several sources of funds are budgeted to address unanticipated expenditures. Contingencies include the county contingency fund, unanticipated expense, fuel cost reserve, severe weather contingency, and revenue stabilization. The County Contingency Fund is used at the direction of the County Executive and/or the County Council to fund unexpected needs that arise during the fiscal year. An equal amount of unanticipated revenue and expenditure is budgeted in order to recognize and expend additional revenues that may be received during the year. Also under this category is the budget that accounts for indirect costs recovered from the enterprise funds and grant funds.

Transfer to Other Funds This includes transfers of general fund monies to other funds including transfers to the Capital Projects Fund, the Agricultural Preservation Fund, the Fleet Fund, and the Housing Initiatives Fund.

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