up
Budget Year / Version:
anchor
anchor

Mission Statement

Non-Departmental Accounts (NDAs) contain expenditure items essential to the operation of the County government which do not fall within the functional assignment of any department or agency, or which provide for expenditures related to more than one department or agency. In FY20, 51 NDAs are funded. Three NDAs receive no new funding: Public Election Fund, Inauguration and Transition Fund, and Montgomery County Employee Retirement Plans and four new NDAs are established: Climate Change Planning, Early Care and Education, Innovation Fund, and Skills for the Future.

anchor

Budget Overview

The total approved FY20 Operating Budget for the Non-Departmental Accounts is $330,754,311, an increase of $7,174,495 or 2.22 percent from the FY19 Approved Budget of $323,579,816. Personnel Costs comprise 0.90 percent of the budget for 20 full-time position(s) and no part-time position(s), and a total of 6.38 FTEs. Total FTEs may include seasonal or temporary positions and may also reflect workforce charged to or from other departments or funds. Operating Expenses account for the remaining 99.10 percent of the FY20 budget.

Program Descriptions

  Arts and Humanities Council

This NDA provides funding for the Arts and Humanities Council of Montgomery County (AHCMC), the County's designated local arts agency. Taxpayer support of the AHCMC includes general operating grants to arts and humanities organizations; program grants to arts and humanities organizations not receiving general operating support; project grants to individuals,...

Read More

  Boards, Committees and Commissions

There are approximately 75 boards, committees, and commissions, created by law or resolution, which serve the County for a variety of purposes. These funds provide for the reimbursement of certain expenses incurred by eligible members of boards, committees, or commissions while on official business and/or for expenses related to...

Read More

  Charter Review Commission

Section 509 of the County Charter requires that a Charter Review Commission be appointed by the County Council every four years, within six months of the Council assuming office, for the purpose of reviewing the Charter for noteutial amendments. The Commission shall report at least once to the Council on...

Read More

  Children's Opportunity Fund

The Children's Opportunity Fund (COF) NDA was established in partnership with the Greater Washington Community Foundation in May 2016. COF provides funding to support policy priorities that address the social determinants that impact the achievement gap for vulnerable children and the barriers faced by their families.The Fund is supported by...

Read More

  Climate Change Planning

This NDA provides funding for the prioritization of greenhouse gas reduction strategies and the development of an implementation plan to meet the County's goal of an 80 percent reduction in greenhouse gas emissions by 2027 and a 100 percent reduction by 2035. Funding in this NDA can also be used...

Read More

  Community Grants: County Executive

This NDA provides one-time grants directly to organizations in the community. These community organizations are critical to an effective network of services and are often able to provide these services in a more cost-effective, culturally appropriate, and flexible way than County Government. They also are able to leverage community resources...

Read More

  Community Grants: County Council

Like the NDA - Community Grants: County Executive, this provides one-time grants directly to organizations in the community as determined by the County Council grants process.Approved for grants, but included as part of the Capital Budget within the Cost Sharing: MCG Project (CIP#720601) are listed as follows, totaling $359,000: CASA...

Read More

  Compensation and Employee Benefit Adjustments

This NDA contains a General Fund appropriation and a non-tax appropriation, and provides funding for certain personnel costs related to adjustments in employee and retiree benefits; pay-for-performance awards for employees in the Management Leadership Service, Police Leadership Service, and non-represented employees; deferred compensation management; and unemployment insurance. Non-Qualified...

Read More

  Conference and Visitors Bureau

The Conference and Visitors Bureau (CVB) promotes Montgomery County as a destination for meetings/conferences, student group travel, group tours, leisure travel, and amateur sports events. The CVB develops and distributes publications on points of interest to tourists, implements public information campaigns promoting tourism and event facilitation in Montgomery County, and...

Read More

  Conference Center

Prior to FY06, the Conference Center NDA primarily provided for pre-opening expenses. Since the Conference Center opened in November 2004, the NDA has expanded its scope to fund: - a full-time position to manage the operational and fiscal oversight of the Conference Center complex; - non-routine repairs, alterations,...

Read More

  Consolidated Retiree Health Benefit Trust - College

This NDA provides consolidated funding for Montgomery College's contribution to the Retiree Health Benefits Trust....

Read More

  Consolidated Retiree Health Benefit Trust - MCPS

This NDA provides consolidated funding for Montgomery County Public Schools' contribution to the Retiree Health Benefits Trust....

Read More

  County Associations

This NDA funds Montgomery County membership dues to the National Association of Counties (NACo) and the Maryland Association of Counties (MACo)....

Read More

  Device Client Management

The Device Client Management (DCM) program is based on a best-practices approach to maintaining a modern and cost effective computing environment in the County. The program reduces the Total Cost of Ownership (TCO) of personal computers (PCs) and laptops through standardization, asset management, and maintenance services. DCM includes the centralized...

Read More

  Early Care and Education

This NDA will support the Early Care and Education Initiative by providing resources for the expansion, access, and sustainability of quality early care and education programs throughout the County. Its investments will be guided primarily by the recommendations of a four-year action plan developed by a cross agency working group...

Read More

  Future Federal/State/Other Grants

This NDA enables the County to implement new grant-funded programs up to $200,000 each and provides funds for grant continuations and enhancements without having to process individual supplemental appropriations through the County Council. Upon approval by the County Executive, funds in this program are transferred to the receiving department's...

Read More

  Grants To Municipalities in Lieu Of Shares Tax

This NDA funds payments required in accordance with State law. The 1968 Session of the General Assembly revised the tax structure to include a County income tax. As part of this restructuring, the shared tax on banks and financial institutions was eliminated, and a provision was adopted which requires counties...

Read More

  Group Insurance Retirees

Group insurance is provided to retired County employees and survivors, as well as retirees of participating outside agencies. Employees hired before January 1, 1987, are eligible upon retirement to pay 20 percent of the premium for health and life insurance for the same number of years (after retirement) that they...

Read More

  Historical Activities

This NDA provides funding for the Historical Society to support the Society's Education Program staff, educational and outreach programs for County residents, and to maintain the Historical Society's research library and museums....

Read More

  Homeowners' Association Road Maintenance Reimburse

This NDA provides a partial reimbursement to homeowners' associations (HOAs) for their maintenance of certain privately-owned roadways. The payment is currently restricted to through roadways, accessible to the public, which are one-quarter mile or longer and which provide vehicular access to more than four dwelling units. In FY97, an Executive...

Read More

  Housing Opportunities Commission

The Housing Opportunities Commission of Montgomery County (HOC) is a public body corporate and politic duly organized under Division II of the Housing and Community Development Article of the Annotated Code of Maryland, commonly known as the Housing Authorities Law. The Commission acts as a builder, developer, financier, owner, and...

Read More

  Inauguration and Transition

The Montgomery County Charter provides for the quadrennial election of a County Executive and County Council. This NDA provides for a ceremony and smooth transition of the County Executive and County Council every four years....

Read More

  Incubator Programs - Economic Development Partnership

This NDA provides for facility lease payments, program and portfolio management services for the County's Business Innovation Network (BIN) facilities, and program funding for the Business Incubator Without Walls Program (for the Down County area). The BIN consists of three physical locations: the Silver Spring Innovation Center (SSIC) on Georgia...

Read More

  Independent Audit

Section 315 of the County Charter requires the County Council to contract with a Certified Public Accountant for an independent post audit of all financial records and actions of the County government, its officials, and employees. By County Resolution, the Office of Legislative Oversight is the designated administrator for...

Read More

  Innovation Fund

The Innovation Fund is a new revolving loan fund internal to Montgomery County Government. The fund will make loans on a rolling basis for internal departmental initiatives with strong potential to improve customer service and performance results while at the same time reducing budgetary costs and/or increasing County revenue within...

Read More

  Interagency Technology, Policy, and Coordination Commission

This NDA supports the operation of the Interagency Technology Policy and Coordination Committee (ITPCC). The ITPCC was chartered by the Montgomery County Council to promote strategic planning and coordination in the use of information technology across County agencies. The ITPCC reports biannually to the County Council. By regularly convening the...

Read More

  Leases

This NDA provides the funds necessary to lease privately owned real estate to accommodate County programs. Real property leased by the County includes office, warehouse, and retail space; child care space in schools; parking spaces; and space for communication antennas. Leasing property allows the County the flexibility to locate programs...

Read More

  Legislative Branch Communications Outreach

This NDA provides funds to strengthen the capacity of five Legislative Branch offices (the Council Office, the Office of Legislative Oversight, the Board of Appeals, the Office of Zoning and Administrative Hearings, and the Office of the Inspector General) to inform constituent communities of issues that directly affect them and...

Read More

  Metro Washington Council of Governments

The Metropolitan Washington Council of Governments (COG) is a voluntary association of major local governments in the Washington Metropolitan Area. COG seeks to provide regional answers to, and coordination of, area-wide issues such as air and water pollution, day care, housing, crime, water supply, land use, and transportation. This...

Read More

  Montgomery Coalition for Adult English Literacy

This NDA provides funding for the Montgomery Coalition for Adult English Literacy (MCAEL). MCAEL's mission is to strengthen the Countywide adult English literacy providers' network with resources, training, collaborations, and advocacy to support a thriving community and an effective workforce. Funding for MCAEL supports grants to 20 community organizations for...

Read More

  Montgomery County Economic Development Corporation

This is the private non-profit corporation established by Council Bill 25-15 that serves as Montgomery County's lead economic development organization. The Economic Development Corporation is responsible for implementing the County's economic development strategic plan and related programs that include marketing, business retention and attraction, entrepreneurship, and promoting the development of...

Read More

  Montgomery County Employee Retirement Plans

The mission of this NDA is to manage prudent investment programs for the members of the Employee Retirement Plans and their beneficiaries. Expenditures associated with this program are funded from the Employees' Retirement System (ERS), Retirement Savings Plan (RSP), and the General Fund on behalf of the Montgomery County Deferred...

Read More

  Motor Pool Fund Contribution

This NDA funds the acquisition of new, additional Motor Pool fleet vehicles, as opposed to replacement vehicles, which are financed through an established chargeback mechanism....

Read More

  Municipal Tax Duplication

The Montgomery County Tax Duplication Program, authorized by Chapter 30A of the Montgomery County Code, reimburses municipalities for those public services they provide that would otherwise be provided by the County. The current reimbursement policy current reimbursement policy goes beyond State law, Section 6-305, which requires the County to provide...

Read More

  Prisoner Medical Services

This NDA provides reimbursements to physicians and hospitals for medical care provided to individuals in the custody of any Montgomery County law enforcement agency, with the following exceptions: • Offenders committed to the custody of the Department of Correction and Rehabilitation (DOCR) and receiving medical treatment paid for by...

Read More

  Public Elections Fund

Article IV of Chapter 16 of the County Code requires the Director of Finance to create a Public Election Fund to provide public campaign financing for qualified candidates for County Executive or County Council. The law is intended to encourage more candidates who do not have access to large contributions...

Read More

  Public Technology, Inc.

Funds are budgeted each year to continue membership in Public Technology, Inc. (PTI) as the County's research and development link with the National Association of Counties. Annual dues cover research and development assistance for innovative projects; access to a computerized information-sharing network; and membership in the Urban Consortium. ...

Read More

  Retiree Health Benefits Trust

Consolidated Retiree Health Benefits Trust: Beginning in FY08, the County implemented a plan to set aside funds for retiree health benefits, similar to the County's 50 year-old practice of prefunding for retiree pension benefits. Due to exponential growth in expected retiree health costs, the County had determined the cost of...

Read More

  Risk Management (General Fund)

This NDA funds the General Fund contribution to the Liability and Property Coverage Self-Insurance Fund. The Self-Insurance Fund, managed by the Division of Risk Management in the Department of Finance, provides comprehensive insurance coverage to contributing agencies. Contribution levels are based on the results of an annual actuarial study. Special...

Read More

  Rockville Parking District

This NDA provides funding towards the redevelopment of the City of Rockville Town Center and the establishment of a parking district. The funding reflects a payment from the County to the City of Rockville for County buildings in the Town Center development and is based on the commercial square...

Read More

  Skills for the Future

The Skills for the Future Non-Departmental Account was established in May 2019 to provide funding for high-quality Science, Technology, Engineering, Arts, and Mathematics (STEAM) programming in both academic and recreational settings to low-income youth. The intent of this funding is to build a pipeline of technical talent that will ensure...

Read More

  Snow Removal and Storm Cleanup

This NDA funds the snow removal and storm cleanup costs for the Department of Transportation and General Services above the budgeted amounts in these departments for this purpose. This program includes the removal of storm debris and snow from County roadways and facilities. This includes plowing, applying salt and sand,...

Read More

  State Positions Supplement

This NDA provides for the County supplement to State salaries and fringe benefits for secretarial assistance for the resident judges of the Maryland Appellate Courts....

Read More

  State Property Tax Services

This NDA reimburses the State for three programs that support the property tax billing administration conducted by the Department of Finance: the Montgomery County's Homeowners Credit Supplement, the Homestead Credit Certification Program, and the County's share of the cost of conducting property tax assessments by the State Department of Assessments...

Read More

  State Retirement Contribution

This NDA provides for the County's payment of two items to the State Retirement System: Maryland State Retirement System: Unfunded accrued liability, as established by the Maryland State Retirement System (MSRS), for employees hired prior to July 1, 1984, who are members of the MSRS (including former Department...

Read More

  Takoma Park Library Annual Payments

The annual amount provided in this NDA is a function of County expenditures for the Montgomery County Public Libraries (as a share of property tax-funded spending) and the City of Takoma Park's assessable base. The payment is authorized by Section 2-53 of the Montgomery County Code....

Read More

  Takoma Park Police Rebate

The County provides financial support to the City of Takoma Park for police protection services in accordance with provisions of the County Code. This provision was enacted in 1949 and provides a payment to the City for protective services for the County residents of the City of Takoma Park....

Read More

  Telecommunications

This NDA provides the operating expenses appropriations for telecommunication charges incurred by departments, including land-line charges and Private Branch Exchange System (PBX) maintenance and support charges. Prior to FY17, the Department of Technology Services charged individual departments and funds for expenses incurred....

Read More

  Vision Zero

This NDA provides for the planning and implementation of educational, enforcement, and engineering efforts to reduce the number of traffic related fatalities to zero. This could include activities such as targeted enforcement of distracted and aggressive driving; educational campaigns to increase driver awareness of pedestrians and bicyclists; or designing roadways...

Read More

  Working Families Income Supplement

This NDA provides funds to supplement the State's Refundable Earned Income Tax Credit (EITC). The intent of the Working Families Income Supplement is to provide financial assistance to low-income working families in Montgomery County. The County, through the NDA, reimburses the State for the cost of the refund...

Read More

  WorkSource Montgomery, Inc

This is the private non-profit corporation authorized by Council Resolution 18-295 as the County's designated workforce development corporation. WorkSource Montgomery, Inc. has been designated to implement the County's workforce development policies established by the Workforce Development Board to promote job growth and talent attraction....

Read More
Budget Trends
anchor
Program Contacts

Contact Lindsay Lucas of the Office of Management and Budget at 240.777.2788 for more information regarding the operating budget for the Non-Departmental Accounts.

Related Links
Budget Summary
TitleActual
FY18
Budget
FY19
Estimate
FY19
Approved
FY20
%Chg
Bud/App
COUNTY GENERAL FUND
EXPENDITURES
Salaries and Wages571552.002149601.00 635763.00 2226225.003.6
Employee Benefits91066.00126338.00 128506.00 131836.004.4
County General Fund Personnel Costs662618.002275939.00 764269.00 2358061.003.6
Operating Expenses230449236.00300683989.00 205448753.00 307556501.002.3
Capital Outlay0.000.00 0.00 219861.000.0
County General Fund Expenditures231111854.00302959928.00 206213022.00 310134423.002.4
PERSONNEL
Full-Time17.0018.00 18.00 20.0011.1
Part-Time0.000.00 0.00 0.000.0
FTEs4.214.64 4.64 6.3837.5
REVENUES
Conference Center - Net Proceeds2050075.001300000.00 2000000.00 2000000.0053.8
Conference Center - Rental Income319100.00319100.00 319100.00 319100.000.0
Indirect Costs: Grants32.000.00 0.00 0.000.0
Miscellaneous Revenues0.0051908.00 596199.00 431171.00730.6
Property Rentals3694789.003850000.00 3850000.00 3850000.000.0
County General Fund Revenues6063996.005521008.00 6765299.00 6600271.0019.5
 
GRANT FUND - MCG
EXPENDITURES
Salaries and Wages0.00619888.00 619888.00 619888.000.0
Employee Benefits0.000.00 0.00 0.000.0
Grant Fund - MCG Personnel Costs0.00619888.00 619888.00 619888.000.0
Operating Expenses0.0020000000.00 20000000.00 20000000.000.0
Grant Fund - MCG Expenditures0.0020619888.00 20619888.00 20619888.000.0
PERSONNEL
Full-Time0.000.00 0.00 0.000.0
Part-Time0.000.00 0.00 0.000.0
FTEs0.000.00 0.00 0.000.0
REVENUES
State Grants0.0020000000.00 20000000.00 20000000.000.0
Grant Fund - MCG Revenues0.0020000000.00 20000000.00 20000000.000.0
 
DEPARTMENT TOTALS
Total Expenditures231111854.00323579816.00 226832910.00 330754311.002.2
Total Full-Time Positions17.0018.00 18.00 20.0011.1
Total Part-Time Positions0.000.00 0.00 0.000.0
Total FTEs4.214.64 4.64 6.3837.5
Total Revenues29740384.0025521008.00 26765299.00 26600271.004.2
Program Summary
Program NameFY19 APPR
Expenditures
FY19 APPR
FTEs
FY20 APPR
Expenditures
FY20 APPR
FTEs
Arts and Humanities Council53569430.0056231590.00
Boards, Committees and Commissions229500.00229500.00
Charter Review Commission1500.0011500.00
Children's Opportunity Fund3750000.003750000.00
Climate Change Planning00.004000000.00
Community Grants: County Executive87615040.0090810190.00
Community Grants: County Council35219640.0037959630.00
Compensation and Employee Benefit Adjustments28125981.3127523851.05
Conference and Visitors Bureau15565190.0015842600.00
Conference Center6014641.006615311.00
Consolidated Retiree Health Benefit Trust - College28450000.0053910000.00
Consolidated Retiree Health Benefit Trust - MCPS794050000.00785330000.00
County Associations747280.00747280.00
Device Client Management72062000.0080062000.00
Early Care and Education00.0059925890.00
Future Federal/State/Other Grants200000000.00200000000.00
Grants To Municipalities in Lieu Of Shares Tax280200.00280200.00
Group Insurance Retirees416424780.00461130000.00
Historical Activities1350000.001500000.00
Homeowners' Association Road Maintenance Reimburse620890.00620890.00
Housing Opportunities Commission66802700.0067880490.00
Inauguration and Transition500000.0000.00
Incubator Programs - Economic Development Partnership35849710.0030251731.00
Independent Audit4208200.334254640.33
Innovation Fund00.007500000.00
Interagency Technology, Policy, and Coordination Commission58500.0030000.00
Leases197445730.00211468230.00
Legislative Branch Communications Outreach5400002.008880073.00
Metro Washington Council of Governments8767100.0016845190.00
Montgomery Coalition for Adult English Literacy17570580.0018570580.00
Montgomery County Economic Development Corporation50077500.0050077500.00
Montgomery County Employee Retirement Plans00.0000.00
Motor Pool Fund Contribution8769390.002838610.00
Municipal Tax Duplication83220080.0083143300.00
Prisoner Medical Services200000.00200000.00
Public Elections Fund00.0000.00
Public Technology, Inc.200000.00200000.00
Retiree Health Benefits Trust435626600.00346808300.00
Risk Management (General Fund)174172510.00197915230.00
Rockville Parking District4150000.004200000.00
Skills for the Future00.002500000.00
Snow Removal and Storm Cleanup28849900.0028849900.00
State Positions Supplement607560.00607560.00
State Property Tax Services35656150.0035656150.00
State Retirement Contribution15205220.0015963600.00
Takoma Park Library Annual Payments1640580.001883290.00
Takoma Park Police Rebate10283420.0011267650.00
Telecommunications53563820.0053563820.00
Vision Zero1750000.001750000.00
Working Families Income Supplement233050900.00201050900.00
WorkSource Montgomery, Inc18095940.0016905940.00
Total3235798164.643307543116.38