The expenditure schedules include data for the following County agencies: MCG, Debt Service, MCPS, Montgomery College, and M-NCPPC. Not included are: WSSC, HOC, and the Montgomery County Revenue Authority.

Schedule B-1, Expenditures Detailed by Type

This schedule reports by fund type (tax or non-tax supported) for all agencies all expenditures for the operating budgets of MCG, Debt Service on County bonds issued for capital projects, MCPS, Montgomery College, and M NCPPC. The purpose of Schedule B 1 is to display the total cost of the government functions.

Schedule B-2, Expenditures Detailed by Agency, Government Function, and Department

This schedule gives an overview of the allocation of resources by agency and by function within MCG. The purpose of Schedule B-2 is to display the cost of government and the expenditures and budgets of the departments included in those functions regardless of fund type. This schedule reflects a categorization of functions that corresponds to department appropriations and is not intended to match the categorization of functions in the County's Comprehensive Annual Financial Report, which is reported at a more detailed program level.

Schedule B-3, Expenditures Detailed by Agency, Fund Type, Government Function, and Department

This schedule presents the total expenditures for all agencies and each department of MCG according to fund type. Because this schedule is organized by fund, there is no total expenditure figure for those departments whose activities appear in more than one fund (e.g., DHHS, DHCA). Consult Schedule B 2 for the total expenditures of these departments. This schedule reflects a categorization of functions that corresponds to department and fund appropriations and is not intended to match the categorization of functions in the County's Comprehensive Annual Financial Report, which is reported at a more detailed program level.

Schedule B-4, Expenditures by Appropriation Category

This schedule summarizes MCG expenditures into the four appropriation categories presented on departmental Budget Summary pages: Personnel Costs, Operating Expenses, Debt Service (G.O. bonds and other), and Capital Outlay. The Internal Service Fund appropriations are included in the individual departments and, therefore, are not displayed.

Schedule B-5, Montgomery County Government Internal Service Funds

Internal Service Funds record the financing of goods or services provided by one department to other departments on a cost reimbursement basis. The Internal Service Fund units charge back their costs to the users, so that the costs of these services are found in the appropriations of all departments. Because each department includes the Internal Service Funds' appropriations in its individual budget, these accounts are displayed separately to ensure that they are not double counted in the "Total Montgomery County Government" expenditures.

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