Budget Overview
The M-NCPPC was established by the General Assembly of Maryland in 1927. As a bi-county agency, the Commission is a corporate body of the State of Maryland. The Commission operates in each county through a Planning Board and, in Montgomery County, a Park Commission. Five board members, appointed by the County Council, serve as the Montgomery County members of the Commission. The Planning Board exercises policy oversight to the Commissioners' Office, the Department of Parks, the Planning Department, and Central Administrative Services.
On January 15 each year, M-NCPPC submits to the County Council and County Executive the M-NCPPC proposed budget for the upcoming fiscal year. That document is a statement of mission and goals, justification of resources requested, description of work items accomplished in the prior fiscal year, and a source of important statistical and historical data. The M-NCPPC proposed budget can be obtained by contacting the M-NCPPC budget office at 301-454-1740 or visiting the Commission's website at www.mncppc.org. Summary data only are included in this presentation.
Office and Department Overviews
Commissioners' Office
The Commissioners' Office supports the five Planning Board members and enhances communication among the Planning Board, County Council, County residents, other governmental agencies, and other Commission departments.
Planning Department
The Planning Department provides information, analysis, recommendations, and other staffing services to the Montgomery County Planning Board, the County Council, the County Executive, other governmental agencies, and the general public. The Department prepares master and sector plans for Planning Board review and approval by the County Council. The Department reviews development applications for conformance with existing laws, regulations, master plans, and policies, and presents its recommendations to the Planning Board for action. The Department gathers, analyzes, and reports various data (such as housing, employment, population growth, and other topics of interest) to the County Council, County government, other agencies, the business community, and the public.
Central Administrative Services (CAS)
The mission of CAS is to provide quality corporate services in the areas of corporate governance, human resources, finance and budget, legal counsel, information technology, and internal audit. CAS strives to deliver these services with integrity, innovation, responsiveness, and excellent customer service to the Commission, its employees, elected and appointed officials, and the communities served in the bi-county region. The level of services, and therefore funding allocation, by county, is tailored to the agency and individual department needs. Certain functions are allocated based on labor distribution or a cost driver such as the number of employees paid. Some functions, such as the Merit System Board, are funded equally by both counties.
Department of Parks
The Department of Parks provides recommendations, information, analysis, and services to the Montgomery County Planning Board (which also serves as the Park Commission), the County Council, the County Executive, other government agencies, and the general public. The Department also oversees acquisition, development, and management of a nationally recognized, award-winning park system providing County residents with open space for recreational opportunities and natural resources stewardship. The Department oversees a comprehensive park system of over 36,000 acres in 421 parks of different sizes, types, and functions that feature Stream Valley and Conservation Parks, Regional and Special Parks, Recreational Parks, and Local and Community Parks. The Department serves County residents as the primary provider of open space for recreational opportunities and security and maintenance of the park system.
Fund Information
Tax Supported Funds
The M-NCPPC tax-supported operating budget consists of the Administration Fund, the Park Fund, and the Advance Land Acquisition (ALA) Debt Service Fund. The Administration Fund supports the Commissioners' Office, the Montgomery County-funded portion of the Central Administrative Services (CAS) offices, and the Planning Department. The Administration Fund is supported by the Regional District Tax, which includes Montgomery County, less the municipalities of Barnesville, Brookeville, Gaithersburg, Laytonsville, Poolesville, Rockville, and Washington Grove.
The Park Fund supports the activities of the Department of Parks and Park Debt Service. The Park Fund is supported by the Metropolitan District Tax, whose taxing area is identical to that of the Regional District.
The ALA Debt Service Fund supports the payment of debt service on bonds issued to purchase land for a variety of public purposes. The ALA Debt Service Fund has a countywide taxing area.
Non-Tax Supported Funds
There are three non-tax supported funds within the M-NCPPC that are financed and operated in a manner similar to private enterprise. These self-supporting operations are the Enterprise Fund, the Property Management Fund, and the Special Revenue Fund.
Grants are extracted from the tax-supported portion to the fund displays and are displayed in the Grant Fund. The Grant Fund, as displayed, consists of grants from the Park and Administration Funds.
Special Revenue Funds are used to account for the proceeds from specific revenue sources that are legally restricted to expenditures for specific purposes. The budgets are associated with Planning and Parks operations throughout the Commission.
Debt Service - Park Fund
Park Debt Service pays principal and interest in the Commission's acquisition and development bonds. The proceeds of these bonds are used to fund the Local Parks portion of the M-NCPPC Capital Improvements Program (CIP).
Debt Service - ALA Debt Service and Revolving Fund
The ALA Debt Service Fund pays principal and interest on the Commission's ALA bonds. The proceeds of the ALA bonds support the ALA Revolving Fund (ALARF). ALARF activities include acquisition of land needed for State highways, streets, roads, school sites, and other public uses. The Commission may only purchase land through the ALARF at the request of another government agency, with approval of the Montgomery County Council.
Enterprise Fund
The Enterprise Fund accounts for various park facilities and services which are entirely supported by user fees. Recreational activities include: ice rinks, indoor tennis, event centers, boating, camping, trains, carousel, mini-golf, driving range, and sports pavilion. Operating profits are reinvested in new or existing public revenue-producing facilities through the operating budget and CIP.
Property Management Fund
The Property Management Fund manages leased facilities located on parkland throughout the County, including single-family homes, apartment units, businesses, farmland, and facilities that house County programs.
FY23 Budget Information
Spending Affordability Guidelines
In January 2022, the Council approved the FY23 Spending Affordability Guidelines (SAG) of $146,200,000 for the tax-supported Administration and Park Funds of M-NCPPC, which represents a $5,116,476, a 3.6 percent decrease from the FY22 Approved budget of $141,083,524, excluding debt service and retiree health insurance prefunding (which are excluded from the SAG calculation). The Commission proposed a FY23 tax-supported budget of $151,644,352, excluding debt service and retiree health insurance prefunding, $5,444,352 above the FY23 SAG.
County Executive Recommendations
The County Executive recommends a FY23 tax-supported appropriation, excluding debt service, of $153,095,170 for M-NCPPC. This represents an increase of $9,343,837, or 6.5 percent, over the FY22 Approved.
Park Fund
The County Executive recommends funding of $116,829,432, excluding debt service. This represents an increase of $7,130,435, or 6.5 percent, over FY22. The Executive concurs with M-NCPPC's request for $7,202,008 in the Park Fund Debt Service Budget, an increase of $871,950, or 13.8 percent, from the FY22 Approved budget. Additionally, the Executive concurs with the M-NCPPC requested transfer of $100,000 from the Cable Fund to support the Department of Parks Connected Parks initiative.
Administration Fund
The County Executive recommends funding of $36,265,738. This represents an increase of $2,213,402, or 6.5 percent, over FY22 Approved. The County Executive additionally concurs with M-NCPPC's transfer of $500,000 from the Administration Fund to the Document Review Special Revenue Fund.
ALA Debt Service Fund
The County Executive concurs with the M-NCPPC request for funding of $132,550. This represents a decrease of $2,500, or 1.9 percent.
Enterprise Fund
The County Executive concurs with the M-NCPPC request for funding of $10,613,078. This represents a $47,140, or 0.4 percent, increase from the FY22 Approved budget.
Property Management Fund
The County Executive concurs with the M-NCPPC request for funding of $1,737,800. This represents a $80,200, or 4.8 percent, increase from the FY22 Approved budget.
Special Revenue Fund
The County Executive concurs with the M-NCPPC request for funding of $7,330,040. This represents a $277,921, or 3.9 percent, increase from the FY22 Approved budget.
The County Executive concurs with the M-NCPPC request to transfer $1,803,300 from the General Fund to cover costs associated with the maintenance of Montgomery County Public Schools' ballfields. This represents an increase of $66,777, or 3.8 percent, from the FY22 Approved budget, reflecting additional ballfields that will be maintained.
The County Executive additionally concurs with the M-NCPPC request to transfer of $500,000 from the Administration Fund to the Document Review Special Revenue Fund.
Grant Fund
The County Executive concurs with the M-NCPPC request for funding of $550,000. This maintains the level of support in the FY22 Approved budget.
In addition, this agency's CIP requires Current Revenue funding.