The Fiscal Year 2024-2025 (FY 25) budget for the general county and fiscal agencies will run from July 1, 2024 to June 30, 2025.  Click the image below to view the budget document.


 

FY 2024-2025 BUDGET ADOPTION

The Board of Supervisors approved the FY 2024-2025 Budget on April 24, 2024.  

Click here to view the resolution:  Resolution 067-0024 (FiscalYear2024-2025Budget)

 

FY 2024-2025 BUDGET PUBLIC HEARING

A public hearing was held on Wednesday, March 27, 2024.

Click on the image below to see the County Administrator's presentation.FY25 Presentation image website 

WORK SESSIONS

Click on the dates to view materials distributed at each meeting. 

April 17, 2024 - The Board held discussion on the following items:

  • Restructuring of the Office of the Commissioner of the Revenue - This item was referred to the next Human Resources Committee meeting for review and discussion.
  • Reduction of $320,000 from the General Fund appropriation to the School Operating Fund - A consensus was reached to proceed with this reduction.
  • General Fund Budget Surplus - The reductions made to the General Fund resulted in a surplus of just over $1 million. Vice-Chair Slaughter proposed to use these surplus funds to purchase the needed school buses versus utilizing funds from the Capital Fund as was outlined in the budget public hearing advertisement. A consensus was reached in favor of this proposal.
  • Budget Resolution - It was agreed to include the budget resolution for fund appropriation with the above mentioned changed in the Board of Supervisors agenda for April 24, 2024.

April 10, 2024 - The County Administrator reviewed the updated Scenario. The Board also discussed the following topics:

  • Restructuring of the Office of the Commissioner of the Revenue - this item was deferred to a later date for additional review.
  • New Firefighter Positions - Sixteen new firefighter positions are included and there was discussion regarding lowering this number to twelve or eight positions. It was finally agreed to keep the sixteen new firefighter positions in the budget.
  • School Operating Fund - The FY2025 General Fund appropriation to the School Operating Fund is currently at $5,000,000. Discussion has taken place to reduce that amount by $320,000. This item was deferred to a later date for additional review.
  • Outside Agency Funding - Information was provided on outside agency funding. This item will be discussed at a later date.

April 3, 2024 - The County Administrator finished reviewing the budget questions submitted by Board members. The Board agreed to adopt tax rates only at next week's Board of Supervisors meeting. Discussion continued on other budget issues as well as future school capital needs. Several additional work sessions were added to the schedule to be held Wednesday of each week at 5:30 pm to continue these discussions.

March 27, 2024 - The Board of Supervisors provided budget questions to the County Administrator after the last budget work session. The questions and answers were provided and reviewed by the County Administrator.

March 13, 2024 - The Finance Director reviewed the current budget scenario agreed to last week including budget reductions and revenue detail. A draft of the budget public hearing advertisement was also provided and a consensus was reached approving the draft advertisement. Supervisor Dunn provided handouts and covered the following topics: Business License Taxes, Tax Relief for elderly/disabled/veterans, Homelessness, and Overcrowding at Sherando. Click here to review the handouts provided by Supervisor Dunn.

March 6, 2024 - The County Administrator reviewed the budget scenarios, the county capital fund and capital requests and projects, and possible future debt levels. Consensus was reached to advertise the budget public hearing with the current tax rates of $0.51 for real estate and $4.23 for personal property. With $10 million in new revenue for FY2025, it was also agreed to reflect in the budget advertisement a split of that amount with $5 million for the School Operating Fund and $5 million for the General Operating Fund

February 28, 2024 - The County Administrator presented three FY2025 budget scenarios, all with present level tax rates. The scenarios included proposed reductions to the General Fund, the inclusion of several requested new positions, and the funding of various capital requests through the County Capital Fund. 

February 21, 2024 - The Superintendent of Frederick County Public Schools presented the School Board approved FY2025 proposed budget. Click here to view the presentation. 

February 14, 2024 - The Sheriff provided a FY2025 budget submission review. The Commissioner of the Revenue provided a review of the FY2025 tax revenue projections. Click here to view the handout provided.

February 7, 2024 - The Director of the Department of Social Services provided a FY2025 Budget presentation. Click here to view the presentation. The Director of Parks and Recreation provided a FY2025 Budget presentation. Click here to view the presentation. The Superintendent of Frederick County Public Schools provided a FY2025 Budget presentation. Click here to view the presentation.

January 31, 2024 - The Fire and Rescue Chief provided a FY2025 Budget presentation. Click here to view the presentation.

January 24, 2024 - The Finance Director gave an overview of the proposed FY2025 budget. Click here to view the presentation.


Budget Q & A

  • Does the Board of Supervisors approve expenditures for the county schools?

    The Board of Supervisors adopts a total county budget that includes funding for school operating, school capital, school debt service, school food service, and school related regional programs. The budget resolution is adopted by the Board of Supervisors by fund totals and does not allocate funding at program level. The county elected School Board is responsible for funding levels by programs and services.

  • How are expenditures funded?

    Expenditures are funded with revenues derived from taxes, fees, user charges, reimbursed costs and state/federal allocations.

  • What is included in the county's budget?

    The general fund budget provides for the daily operations of the county government and is funded with local, state and federal revenue. Local revenue contributes to the majority of funding to general fund. Expenditures in the general fund budget include government administration, judicial administration, public safety, public works, health and welfare, parks and recreation, community development , transfers to the various school funds, and transfers to the airport and jail operating fund.