Title: Montgomery County Government: Organizational and Fiscal Structure
1Montgomery County Government Organizational and
Fiscal Structure
- Jennifer Hughes, Director
- Office of Management and Budget
- September 21, 2012
- www.montgomerycountymd.gov/omb
2Overview
- Organization
- Oversight and Accountability
- Budget Process Fiscal Structure
3(No Transcript)
4Oversight and Accountability
- Internal Audit (Executive Branch)
- Annual Audit of financial statements by an
independent audit (Executive Branch) - CountyStat (Executive Branch)
- Inspector General (Legislative Branch)
- County Council Committees
- Office of Legislative Oversight (Legislative
Branch) - P-Card Monitoring and Reviews (Exec. Branch -
DOF) - Expenditures over 10,000 (Exec. Branch - DOF)
Other forms of Accountability Supervisory to
County Executive and Chief Administrative
Officer and to County Council. - Media
- Elections, Charter questions, and Referenda
5Major Differences Between the CIP and the
Operating Budget
- CIP
- 6 Year Budget (Capital Budget is the first year)
- Approved biennially.
- Infrastructure (roads buildings)
- Long-life
- Often debt-financed
- Majority of spending is for sitework and
construction
- Operating Budget
- 1 Fiscal year
- Approved annually.
- Programs and services
- Expenses typically continue every year.
- Typically funded with current revenues
- Majority of spending is for staffing costs
6Budget Process Key Facts
- The County Executive develops and recommends
budget proposals the Council authorizes
expenditures and sets tax rates. - Annual six-year Public Services Plan, Operating
Budget, and Capital Budget, and biennial six-year
Capital Improvements Plan. - Capital budget submitted to Council by January
15th proposed Operating Budget by March 15th. - Aggregate budget cannot grow more than CPI-U
Washington-Baltimore without a minimum of six
Council votes. - Executive veto or reduction of items in Council
approved budget. - 1990 Charter amendment limit on property tax
revenues. Charter Limit exceeded four times
FY03-05 and FY09. As of 2008 Charter amendment,
to exceed the Charter Limit, requires 9 council
votes.
7Summary Operating Budget Process
- Sept-December MCG Departments Prepare
Submissions - December/January Agencies submit budgets to
County Executive/Council - December March OMB Reviews Submissions and
Makes Recommendations to County Executive - March 15 County Executive Transmits Budget to
the County Council - Early April County Council Public Hearings
- April May County Council/Committees reviews
budgets - By June 1 County Council Approves Budget
8FY13 ALL AGENCIES / ALL FUNDS
WHERE THE MONEY COMES FROMTOTAL APPROVED
RESOURCES - 5,106.2 (million)
WHERE THE MONEY GOES TOTAL APPROVED USES OF
FUNDS - 5,106.2 (million)
This total covers the full Operating Budget, and
funds to the CIP, Debt Service, and Reserves. Of
this amount 4,612,253,211 is approved in the
Operating Budget.
9FY13 EXPENDITURES BY FUNCTION
TOTAL EXPENDITURES - 4,612.3 (million)
Total M-NCPPC includes 4.8 million debt service.
TAX SUPPORTED EXPENDITURES - 4,020.5 (million)
10FY13 TAX SUPPORTED AGENCIES AND FUNDS
WHERE THE MONEY COMES FROMTOTAL APPROVED
RESOURCES - 4,428.1 (million)
WHERE THE MONEY GOES TOTAL APPROVED USES OF
FUNDS - 4,428.1 (million)
This total covers the full Operating Budget, and
funds to the CIP, Debt Service, and Reserves. Of
this amount 4,020,477,004 is approved in the
Operating Budget.
11FY13 Tax SupportedExpenditures by Function
12Revenue Volatility Income Taxes
FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 Est. FY13 Est.
Income Tax 940.859 1044.562 1265.377 1291.34 1,291.72 1,042.10 1,039.23 1,227.07 1,263.96
13Revenue Volatility Transfer Recordation Taxes
FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 Est. FY13 Est.
Transfer Tax 133.7 145.5 106.9 80.4 64.8 77.1 71.8 74.2 80.7
Recordation Tax 87.6 96.2 72.7 54.7 42.4 42.8 57.7 45.3 55.9
Total 221.3 241.7 179.6 135.1 107.2 120.0 129.5 119.5 136.6
14Montgomery County Budget Growth Rates
FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13
Montgomery County Govt - Tax Supported 11.0 11.4 14.1 6.7 1.5 -2.2 -7.0 5.1 11.8
Total Tax Supported 8.1 8.3 9.8 7.4 3.7 1.6 -5.0 3.5 6.2
Total Budget 7.4 7.7 9.0 7.2 4.3 3.0 -4.5 2.2 5.6
FYs 05-07 36.5
FYs 08-13 15.9
14
1515
16Operating Budget Rate of Growth