OPERATING
FY 2024 ANNUAL BUDGET
City Funds
The City’s financial operations are budgeted and accounted for in numerous funds. A fund is a separate accounting unit. Funds are approved through the appropriation ordinance adopted by City Council. Within the Ordinance, reference is made to the Funds that comprise the overall budget, of which there are three basic types plus component units as illustrated in the Operating Funds Structure chart. The following funds are appropriated, except for one of the Fiduciary Funds mentioned below. A list of all of the City's funds is provided below along with links to each Department/Fund page.
General Fund
General Governmental Departments:
Innovation and Information Services
Judicial Administration Departments:
General District Court/Magistrate
General Fund - Continued
Public Safety departments:
Emergency Communications Center
Juvenile Domestic Relations Court Services (Probation)
Public Works Departments:
Health & Welfare - Real Estate Tax Relief
Parks and recreation Departments:
Community Development Departments:
Redevelopment and Housing (CDBG)
Economic Development Authority
Community Development Services
Non-Departmental:
Other Governmental Funds
Other Funds
Proprietary Funds:
Enterprise Fund:
Internal Service Funds:
fiduciary Funds:
Northwestern Regional Jail Authority Construction Fund
Frederick-Winchester Service Authority Fund
Northwestern Regional Juvenile Detention Center Fund