OPERATING
FY2023 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 two 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
Judical Administration Departments:
General District Court/Magistrate
General Fund - Continued
Public Safety Departments:
Community Development Departments:
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