The General Fund is the portion of the budget where general tax revenues, such as property and income taxes, are collected, and where general expenditures such as the County’s cost for education, police, snow removal and libraries are made.
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This restricted fund allows the County to provide access to parks and recreational programs primarily funded by fees collected from users.
This restricted fund allows the County to provide forest mitigation and reforestation inspections in compliance with local and state requirements and revenues from developers are used to cover expenses.
This restricted fund was created to provide affordable housing opportunities for residents of all income levels. Funding primarily comes from 12.5% of the local transfer tax collections.
This restricted fund supports the Agricultural Land Preservation and Promotion Program, which is designed to preserve the open character and agricultural use of land in the County. Funding mainly comes from 25% of the local transfer tax collections.
This restricted fund allows the County to implement a speed enforcement program to increase public safety on county roadways. Revenues are derived from fines paid by motor vehicle operators exceeding the posted speed limits. Funds more than those needed to operate the program can be used for other public safety uses in the capital and operating budget.
This restricted fund pays for the operation and maintenance of small private shared septic systems located in the western part of the County. The systems are installed by developers but maintained by the County. Households pay for the operation and maintenance costs.
These restricted funds are used to account for goods and services furnished by certain County agencies to other County agencies primarily on a cost reimbursement basis. Includes the Employee Benefits, Risk Management, Fleet; and Technology funds. The anticipated expenses are budgeted directly in all applicable county departments and funds and the aggregate revenues and expenses are presented in these funds.
This program enables the county to borrow for the capital construction program at the lowest interest rates instead of using general funds. Included in this fund are all costs and revenues of the program. Revenue in excess of cost is returned to the general fund as investment income.
This restricted fund has been created to account for the real property tax increment received from owners of property located in Annapolis Junction Town Center, Downtown Columbia and Laurel Park Special Taxing Districts. Deposits to this fund are used to pay debt service on the tax increment financing bonds issued to fund public infrastructure improvements.
This restricted fund accounts for special taxing district real property taxes received from owners of property located in the Savage Towne Centre Increment Financing District.
Programs included in this restricted fund are supported by the revenues collected for the services provided. Accounts have been established for use by various county agencies.
Used to account for resources provided to the County by another government (or other source) and usually designated for a specific purpose.
This restricted fund allows adequate accounting and control of escrow accounts, while at the same time permitting resident contributions for special purposes. Accounts have been established for use by various county agencies.
This restricted fund collects monies to finance water and sewer projects, including debt service.
This restricted fund accounts for the operation & management of the Timbers at Troy golf course.
The County has three restricted Broadband funds (County Government; Non-County Government; and Private Sector) used to manage the delivery of broadband services. Revenues generated come from negotiated fees and charges for services provided.
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