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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 FY22, 49 NDAs are funded. One new NDA is established: KID Museum. In FY21, the Community Grants: County Executive and Community Grants: County Council NDAs merged into a single Community Grants NDA.

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Budget Overview

The total approved FY22 Operating Budget for the Non-Departmental Accounts is $343,331,361, an increase of $44,505,149 or 14.89 percent from the FY21 Approved Budget of $298,826,212. Personnel Costs comprise 1.67 percent of the budget for 21 full-time position(s) and one part-time position(s), and a total of 23.46 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 98.33 percent of the FY22 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,...

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  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...

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  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...

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  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...

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  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...

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  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...

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  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...

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  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...

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  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,...

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  Consolidated Retiree Health Benefit Trust - College

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

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  Consolidated Retiree Health Benefit Trust - MCPS

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

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  County Associations

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

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  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...

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  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...

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  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...

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  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...

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  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...

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  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....

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  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...

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  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...

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  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....

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  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...

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  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...

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  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...

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  KID Museum

The KID Museum is a non-profit organization serving families and elementary/middle school students that provides an experiential STEM and cultural learning center for children and families in the region. The KID Museum, in collaboration with Montgomery County Public Schools, provides offerings for schools and educators to make distance learning...

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  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...

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  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...

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  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...

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  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...

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  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...

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  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...

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  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...

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  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....

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  Payments to Municipalities

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 goes beyond State law, Section 6-305, which requires the County to provide to municipalities only...

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  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...

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  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...

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  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 -...

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  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...

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  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...

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  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...

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  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...

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  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...

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  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....

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  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'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...

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  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...

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  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....

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  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....

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  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....

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  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...

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  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...

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  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....

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Budget Trends
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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
FY20
Budget
FY21
Estimate
FY21
Approved
FY22
%Chg
Bud/App
COUNTY GENERAL FUND
EXPENDITURES
Salaries and Wages753976.001436752.00 1143304.00 4198160.00192.2
Employee Benefits192012.00289974.00 270972.00 524466.0080.9
County General Fund Personnel Costs945988.001726726.00 1414276.00 4722626.00173.5
Operating Expenses294200341.00277099486.00 317363875.00 291804535.005.3
County General Fund Expenditures295146329.00278826212.00 318778151.00 296527161.006.3
PERSONNEL
Full-Time20.0021.00 21.00 21.000.0
Part-Time0.001.00 1.00 1.000.0
FTEs6.3812.51 12.51 23.4687.5
REVENUES
Conference Center - Net Proceeds1365219.002400000.00 750000.00 1500000.00-37.5
Conference Center - Rental Income292508.00319100.00 319100.00 319100.000.0
Miscellaneous Revenues425000.00431171.00 431171.00 431171.000.0
Other Fines & Forfeitures120.000.00 0.00 0.000.0
Property Rentals4375599.004400000.00 3700000.00 3900000.00-11.4
County General Fund Revenues6458446.007550271.00 5200271.00 6150271.00-18.5
 
GRANT FUND - MCG
EXPENDITURES
Salaries and Wages0.000.00 0.00 1000000.000.0
Employee Benefits0.000.00 0.00 0.000.0
Grant Fund - MCG Personnel Costs0.000.00 0.00 1000000.000.0
Operating Expenses1291143.0020000000.00 20000000.00 45804200.00129.0
Grant Fund - MCG Expenditures1291143.0020000000.00 20000000.00 46804200.00134.0
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
American Rescue Plan Act0.000.00 0.00 25804200.000.0
State Grants0.0020000000.00 20000000.00 20000000.000.0
Grant Fund - MCG Revenues0.0020000000.00 20000000.00 45804200.00129.0
 
DEPARTMENT TOTALS
Total Expenditures296437472.00298826212.00 338778151.00 343331361.0014.9
Total Full-Time Positions20.0021.00 21.00 21.000.0
Total Part-Time Positions0.001.00 1.00 1.000.0
Total FTEs6.3812.51 12.51 23.4687.5
Total Revenues5633446.0027550271.00 25200271.00 51954471.0088.6
Program Summary
Program NameFY21 APPR
Expenditures
FY21 APPR
FTEs
FY22 APPR
Expenditures
FY22 APPR
FTEs
Arts and Humanities Council56231590.0057075060.00
Boards, Committees and Commissions229500.00477500.00
Charter Review Commission11500.0011500.00
Children's Opportunity Fund3750000.003750000.00
Climate Change Planning4000000.006502003.00
Community Grants104173740.0097058740.00
Compensation and Employee Benefit Adjustments11820461.1841676001.13
Conference and Visitors Bureau16328340.0016328340.00
Conference Center5354051.005904201.00
Consolidated Retiree Health Benefit Trust - College55230000.0056080000.00
Consolidated Retiree Health Benefit Trust - MCPS693588790.00730482690.00
County Associations747280.00747280.00
Device Client Management92843500.00122257510.00
Early Care and Education59925890.00109925896.00
Future Federal/State/Other Grants200000000.00200000000.00
Grants To Municipalities in Lieu Of Shares Tax280200.00280200.00
Group Insurance Retirees471062730.00506186520.00
Historical Activities1500000.001500000.00
Homeowners' Association Road Maintenance Reimburse620890.00620890.00
Housing Opportunities Commission68246930.0068956930.00
Inauguration and Transition00.0000.00
Incubator Programs - Economic Development Partnership29559132.0030378912.00
Independent Audit4254910.334267820.33
Interagency Technology, Policy, and Coordination Commission30000.0030000.00
KID Museum00.0012000000.00
Labor Management Relations Committee1000000.001000000.00
Leases227068950.00188554740.00
Legislative Branch Communications Outreach10602507.0014352959.00
Metro Washington Council of Governments16845190.0016845190.00
Montgomery Coalition for Adult English Literacy18570580.0019570580.00
Montgomery County Economic Development Corporation50077500.0050077500.00
Montgomery County Employee Retirement Plans00.0000.00
Motor Pool Fund Contribution1070820.00870320.00
Payments to Municipalities82977790.0091224110.00
Prisoner Medical Services200000.00200000.00
Public Elections Fund00.0030000000.00
Public Technology, Inc.200000.0050000.00
Retiree Health Benefits Trust122556600.00108299800.00
Risk Management (General Fund)222310240.00232606950.00
Rockville Parking District4187000.004180000.00
Skills for the Future2500000.002560000.00
Climate Response28849900.0028849900.00
State Positions Supplement607560.00607560.00
State Property Tax Services35656150.0035656150.00
State Retirement Contribution37540.0037540.00
Takoma Park Library Annual Payments1859730.001767420.00
Takoma Park Police Rebate12275720.0012632550.00
Telecommunications53563820.0053563820.00
Vision Zero1748261.001801711.00
Working Families Income Supplement201050900.00451050900.00
WorkSource Montgomery, Inc12655940.0014455940.00
Total29882621212.5134333136123.46