Frederick County Council Budget Briefing 1 Frederick County

Frederick County Council Budget Briefing 1

Frederick County Council Budget Briefing 1. Annual Budget Process 2. Budget Definitions 3. Charter Provisions 2

1. Annual Budget Process County Executive Budget Development Oct-Nov Dec Jan-Feb Base Budget Submissions Budget Requests “Appeals” County Executive’s 1 st Public Hearing Proposals for Inclusion Internal Budget Development Mar County Executive’s 2 nd Public Hearing Receive Comment on Budget Requests Apr By April 15 th County Executive Proposes Budget to County Council 3

1. Annual Budget Process County Council Budget Review & Approval Past Practice… • Two Public Hearings: Schools & County Government • Multi-Day Budget Workshops • Evening Budget Reviews & Legislative Issues • Budget Amendments • Tax Rate Public Hearings and Adoption • Budget Adoption by May 31 st 4

2. Budget Definitions Multiple Budgets: Revenues & Expenses Operating Budget General Fund Budget Capital Improvement Program (CIP) Appropriated One Fiscal Year (FY) at a time Six Year Forecast Not Appropriated $608 Million $158 Million $895 Million Fiscal Year (FY 19 July 1, 2018 - June 30, 2019) 5

2. Budget Definitions Multiple Funds County Council Appropriates Funds: General Fund & Capital Projects Fund Special Revenue Funds Enterprise Funds Other Non-Appropriated Funds (e. g. , Internal Service Funds, Trust Funds) 6

3. Charter Provisions Section 506 Action by the Council • Council may decrease or delete any item • Council shall not alter revenue estimates or increase expenditures • Adoption in law not later than May 31 st • Failure to adopt causes proposed budget to become law 7

3. Charter Provisions Section 507 Tax Levy & Balanced Budget Council shall levy taxes to ensure budget is balanced Section 509 & 510 Budget Amendments Appropriation Transfers Supplemental Appropriations 8

Questions? Budget Book is available on-line Frederick. County. MD. gov Search “Budget” 9