TABLE OF CONTENTS
FY 2026
Table of Contents
Guide to Reading the Budget ............ Introduction
Board of Education .............................................. 68 Hagerstown Community College......................... 71 Washington County Free Library......................... 73 Library Maintenance ........................................... 75 General Fund Public Safety Summary ................. 77 Sheriff’s Division Summary .................................. 78 Judicial ................................................................. 79 Process Server ..................................................... 81 Patrol ................................................................... 83 Sheriff Auxiliary ................................................... 85 Central Booking ................................................... 86 Detention Center................................................. 88 Day Reporting Center .......................................... 90 Narcotics Task Force............................................ 92 Washington County Police Academy................... 94 Division of Emergency Services Summary........... 96 Air Unit ................................................................ 97 Special Operations............................................... 98 EMS Operations................................................. 100 Fire Operations .................................................. 103 Public Safety Training Center ............................ 105 Civil Air Patrol .................................................... 107 Fire and Rescue Volunteer Services .................. 108 Division of Emergency Management and Communications Summary ............................... 110 911 Communications......................................... 111 Emergency Management .................................. 114 Humane Society of Washington County............ 116 General Fund Transfers Summary..................... 119 Operating Transfers........................................... 120 Capital Transfers................................................ 121 General Fund Court System Summary .............. 123 Circuit Court ...................................................... 124 Orphan’s Court .................................................. 127 State’s Attorney ................................................. 128 General Fund State Functions Summary ........... 131 Election Board ................................................... 132 Soil Conservation............................................... 134 Weed Control .................................................... 136 Environmental Pest Management..................... 138 Health Department ........................................... 139 Social Services ................................................... 142 University of Maryland Extension ..................... 145 Cooperative County Extension .......................... 145 General Fund Community Funding Summary ... 149 General Fund General Operations Summary .... 153 County Commissioners...................................... 154
County Administrator Message ........................ i-vi
Organization and Community Profile: Vision and Mission Statements .............................1 County Commissioner Profiles ..............................2 Administrative Official Profiles .............................3 Organizational Chart .............................................4 Personnel Summary by Department .....................5 Summary of Changes in Full-Time Positions .........7 Goals and Objectives .............................................8 Primary Goals by Department ..............................9 Community Profile ..............................................11 Operational Overview: Comprehensive Fiscal Policies ............................21 Budget Practices and Process .............................28 Fund Summaries .................................................33 Total Sources and Uses of County Funds ............36 Combined Statement of Revenue, Expenditures, and Changes in Undesignated Fund Balance ......37
Capital Program and Debt Management:
Capital Improvement Program ...........................41 Capital Improvement Plan Process .....................41 Components of the Capital Program ..................42 Capital Improvement Budget Overview ..............46 Operating Impact of Capital Improvement Projects ..............................................................46 Ten Year Capital Improvement Plan Summary....48 Debt Affordability Analysis ..................................49 Outstanding Debt ................................................53 Statement of Revenues and Expenditures ..........56
General Fund:
General Fund Revenue Summary .......................57 General Fund Revenue Detail .............................58 General Fund Expenditure Summary...................65
General Fund Expenditure Detail by Department/Agency:
General Fund Education Summary ......................67
2026 Budget Document
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