OPERATIONAL OVERVIEW
FY 2026
Fund Summaries
The following is an overview of the County’s legal compliance and financial management for various revenues and program expenditures and includes additional facts to help you understand how County programs and services are funded. The accounting and budget structure for a government unit are segregated into various self-balancing funds to account for restricted revenues, business like activities, and unrestricted resources similar to the General Fund. All funds are subject to appropriation. An overview is presented below of the total revenues and expenditures, without regard to any fund type. This shows you the “total” County resources used to operate the governmental unit as a whole. However, the fund approach is meaningful from a restricted and non- restricted standpoint, as some revenues can only be used for specific operations and not for the governmental unit as a whole. These are the same fund classifications and groupings as used in financial statements.
Washington County, MD Budgeting Fund s
Enterprise Funds
Governmental Funds
General Fund (Major)
Capital Improvement (Major)
Special Revenue
Solid Waste (Major)
Water Quality (Major)
Airport (Major)
Golf Course
Transit
-Highway - Cascade Town Centre - Agricultural Education Center - Grant Management - Inmate Welfare -Gaming - Hotel Rental Tax - Land Preservation -HEPMPO - Emergency Services Billing - Contraband - Foreign Trade Zone
-Utility
Administration
-Water - Sewer - Pretreatment
2026 Budget Document
33
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