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 FY23, 55 NDAs are funded. Three new NDAs are established: Guaranteed Income, Police Accountability Board, and Montgomery County Green Bank. In FY21, the Community Grants: County Executive and Community Grants: County Council NDAs merged into a single Community Grants NDA.

anchor

Budget Overview

The total recommended FY23 Operating Budget for the Non-Departmental Accounts is $330,025,234, a decrease of $13,306,127 or 3.88 percent from the FY22 Approved Budget of $343,331,361. Personnel Costs comprise 3.75 percent of the budget for 23 full-time position(s) and no part-time position(s), and a total of 43.34 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 96.25 percent of the FY23 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 the...

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

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

  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, improvements, renewals, and replacements; andthe...

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 oversees the annual replacement of personal computers (PCs); manages software patching, distribution and enterprise anti-malware systems which collectively help to secure the County's technology infrastructure; and, includes funding for Enterprise office productivity software. The program provides general IT support directly to departments and employees...

Read More

  Early Care and Education

In March 2019, the County Executive, County Council President and County Council members, the Montgomery County Department of Health and Human Services (HHS), Montgomery County Public Schools (MCPS), and Montgomery College (MC) joined together in an initiative to increase the number of quality Early Care and Education (ECE) seats in...

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

  Guaranteed Income

The Guaranteed Income Non-Departmental Account will fund a three-year pilot of the Guaranteed Income program, whose purpose is to provide direct, recurring cash payments to targeted groups of people without strings attached. The goals of the program are to alleviate poverty, provide a form of financial stability, and give people...

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 this...

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

  KID Museum

KID Museum is a Montgomery County-based non-profit organization that provides experiential Science, Technology, Engineering, and Mathematics (STEM), and cultural learning for children and families in the region. In close collaboration with Montgomery County Public Schools (MCPS) and local youth development organizations, KID Museum has developed an innovative and highly...

Read More

  Labor Management Relations Committee

The Labor Management Relations Committee (LMRC) was established to foster cooperative labor relations between the County and employees in the Municipal and County Government Employees Organization (MCGEO) union. The committee attempts to resolve matters that affect bargaining unit employees, both County-wide and department-specific. This NDA provides funds to implement 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 approximately 20 community organizations...

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

  Montgomery County Green Bank

The Montgomery County Green Bank seeks to leverage public and private investments to reduce greenhouse gas emissions and is funded with both County and private money. Residents and businesses can obtain financing for things like weatherization, high efficiency HVAC systems, and renewable and clean energy projects. Bill 44-21 requires the...

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

  Payments to Municipalities

The Montgomery County Municipal Revenue 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 goes beyond State law, Section 6-305 of the Tax-Property Article, which requires the County to...

Read More

  Police Accountability Board

This NDA provides funding for the Police Accountability Board (PAB) and the Administrative Charging Committee (ACC) in accordance with the Maryland Police Accountability Act of 2021. The purpose of the PAB and the ACC is to review police data, and adjudicate on law enforcement officers being investigated or charged for...

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.

The Public Technology Institute (PTI) actively supports local government executives and elected officials through research, education, executive-level consulting services, and national recognition programs. As the only technology organization created by and for cities and counties, PTI works with a core network of leading local officials - the PTI membership -...

Read More

  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 pre-funding for retiree pension benefits. Due to exponential growth in expected retiree health costs, the County had determined the cost of funding these benefits, which were being...

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 footage...

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

  Climate Response

This program supports the County's mission to provide an effective and efficient transportation system to ensure the safe and convenient movement of persons, bicycles and vehicles throughout the County in response to winter snow storms and severe wind/rain events. Budgeted funds for this program support the...

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

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 and related...

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
FY21
Budget
FY22
Estimate
FY22
Recommended
FY23
%Chg
Bud/Rec
COUNTY GENERAL FUND
EXPENDITURES
Salaries and Wages1057480.004198160.00 1759483.00 4148627.00-1.2
Employee Benefits265816.00524466.00 435463.00 7221462.001276.9
County General Fund Personnel Costs1323296.004722626.00 2194946.00 11370089.00140.8
Operating Expenses313580486.00291804535.00 357095541.00 272655145.00-6.6
County General Fund Expenditures314903782.00296527161.00 359290487.00 284025234.00-4.2
PERSONNEL
Full-Time21.0021.00 21.00 23.009.5
Part-Time1.001.00 1.00 0.00-100.0
FTEs12.5123.46 23.46 43.3484.7
REVENUES
Conference Center - Net Proceeds0.001500000.00 0.00 1000000.00-33.3
Conference Center - Rental Income345692.00319100.00 319100.00 319100.000.0
Indirect Costs: Grants18086.000.00 0.00 0.000.0
Miscellaneous Revenues693345.00431171.00 431171.00 431171.000.0
Property Rentals5290428.003900000.00 3900000.00 3900000.000.0
County General Fund Revenues6347551.006150271.00 4650271.00 5650271.00-8.1
 
GRANT FUND - MCG
EXPENDITURES
Salaries and Wages600.001000000.00 1000000.00 1000000.000.0
Employee Benefits0.000.00 0.00 0.000.0
Grant Fund - MCG Personnel Costs600.001000000.00 1000000.00 1000000.000.0
Operating Expenses69865707.0045804200.00 45804200.00 45000000.00-1.8
Grant Fund - MCG Expenditures69866307.0046804200.00 46804200.00 46000000.00-1.7
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
American Rescue Plan Act0.0025804200.00 25804200.00 25000000.00-3.1
Federal Grants53375646.000.00 0.00 0.000.0
State Grants-508853.0020000000.00 20000000.00 20000000.000.0
Grant Fund - MCG Revenues52866793.0045804200.00 45804200.00 45000000.00-1.8
 
DEPARTMENT TOTALS
Total Expenditures384770089.00343331361.00 406094687.00 330025234.00-3.9
Total Full-Time Positions21.0021.00 21.00 23.009.5
Total Part-Time Positions1.001.00 1.00 0.00-100.0
Total FTEs12.5123.46 23.46 43.3484.7
Total Revenues59214344.0051954471.00 50454471.00 50650271.00-2.5
Program Summary
Program NameFY22 APPR
Expenditures
FY22 APPR
FTEs
FY23 REC
Expenditures
FY23 REC
FTEs
Arts and Humanities Council57075060.0061999560.00
Boards, Committees and Commissions477500.00477500.00
Charter Review Commission11500.001500.00
Children's Opportunity Fund3750000.004250000.00
Climate Change Planning6502003.006916773.05
Community Grants97058740.00103503720.00
Compensation and Employee Benefit Adjustments41676001.1394838651.18
Conference and Visitors Bureau16328340.0021328340.00
Conference Center5904201.005258951.00
Consolidated Retiree Health Benefit Trust - College56080000.0017040000.00
Consolidated Retiree Health Benefit Trust - MCPS730482690.00574246770.00
County Associations747280.00747280.00
Device Client Management122257510.00129999850.00
Early Care and Education109925896.001099258917.96
Future Federal/State/Other Grants200000000.00200000000.00
Grants To Municipalities in Lieu Of Shares Tax280200.00280200.00
Group Insurance Retirees506186520.00289284370.00
Guaranteed Income00.0025635021.00
Historical Activities1500000.001590000.00
Homeowners' Association Road Maintenance Reimburse620890.00620890.00
Housing Opportunities Commission68956930.0076331680.00
Inauguration and Transition00.00500000.00
Incubator Programs - Economic Development Partnership30378912.0031266225.00
Independent Audit4267820.334278820.15
Interagency Technology, Policy, and Coordination Commission30000.0030000.00
KID Museum12000000.0015720000.00
Labor Management Relations Committee1000000.001000000.00
Leases188554740.00156713340.00
Legislative Branch Communications Outreach14352959.00214215213.00
Metro Washington Council of Governments16845190.0016845190.00
Montgomery Coalition for Adult English Literacy19570580.0020744820.00
Montgomery County Economic Development Corporation50077500.0062000000.00
Montgomery County Employee Retirement Plans00.0000.00
Montgomery County Green Bank00.00186479570.00
Motor Pool Fund Contribution870320.00664900.00
Payments to Municipalities91224110.00172696900.00
Police Accountability Board00.001005100.00
Prisoner Medical Services200000.00200000.00
Public Elections Fund30000000.0025000000.00
Public Technology, Inc.50000.0050000.00
Retiree Health Benefits Trust108299800.0000.00
Risk Management (General Fund)232606950.00257379870.00
Rockville Parking District4180000.004199000.00
Skills for the Future2560000.002713600.00
Climate Response28849900.0028849900.00
State Positions Supplement607560.00607560.00
State Property Tax Services35656150.0035656150.00
State Retirement Contribution37540.0037540.00
Takoma Park Library Annual Payments1767420.001679110.00
Takoma Park Police Rebate12632550.0000.00
Telecommunications53563820.0053563820.00
Vision Zero1801711.001895631.00
Working Families Income Supplement451050900.00451050900.00
WorkSource Montgomery, Inc14455940.0021725940.00
Total34333136123.4633002523443.34