Council Home | OLO Home

Interactive Fiscal Plan: Fiscal Years -

Source: Office of Management & Budget
Best viewed in Chrome and Firefox browsers.
1. Revenue Assumptions
How to Use this Page
Latest Fiscal Plan
FY Amount
($ millions) 		Average Annual
Growth Rate 		FY Amount
($ millions)
County Property Tax %
County Income Tax %
County Energy Tax %
Other County Revenue %
Total % $560
State Aid to County Govt. and MNCPPC %
State Aid to MCPS %
State Aid to Montgomery College %
Total Revenue %

Major Fiscal Plan Assumptions

  • Retention of current tax rates
    		•
  • Property taxes at Charter limit (with income tax offset)
    		•
  • Annual average population growth of %
    		•
  • Annual average growth in assessable base of %
    		•
  • Annual average growth in per capita income of %
    		•
  • Reduction in Mass Transit Aid to County
    		•
  • No change in State Aid to MCPS
    		•
  • No change in State Aid to Montgomery College
    		•

    This page shows the projected average annual rate of growth as included in the latest version of the Fiscal Plan. Revenue projections are shown in two groups: County-Generated Revenue (in the first four rows) and State Aid (in the next three rows).

    1. Revenue Assumptions - Local Sources
    How to Use this Page
    Latest Fiscal Plan Variable
    FY Amount
    ($ millions)         		Average Annual
    Growth Rate
    		FY Amount
    ($ millions)         		Average Annual
    Growth Rate     		FY Amount
    ($ millions)
    County Property Tax %
    %
    County Income Tax %
    %
    County Energy Tax %
    %
    Other County Revenue %
    %
    Total % %
    Revenue More / Less than Fiscal Plan: 

    The left side of the page shows the current Fiscal Plan local revenue assumptions. These entries are fixed and cannot be adjusted. The sliders under the “variable” heading allows you to adjust the average annual growth rate for each local revenue category. The default setting for each line is the current Fiscal Plan assumption.

    1. Revenue Assumptions - State Aid
    How to Use this Page
    Latest Fiscal Plan Variable
    FY Amount
    ($ millions)         		Average Annual
    Growth Rate
    		FY Amount
    ($ millions)         		Average Annual
    Growth Rate     		FY Amount
    ($ millions)
    State Aid to County Govt. and MNCPPC %
    %
    *State Aid to MCPS %
    %
    *State Aid to Montgomery College %
    %
    Revenue More / Less than Fiscal Plan: -1

    * State Maintenance of Effort laws do not allow the County to adjust local funding for MCPS and Montgomery College to account for changes in State Aid to these agencies. As such, changes in State Aid to MCPS and Montgomery College have no bearing on other County budget decisions. Adjusting the assumed amount of State Aid to these agencies has no effect on County revenue calculations. (Changes in assumptions entered here are reflected in the overall average annual rates of growth shown in the Local Agency Funding section of the model).

    The left side of the page shows the current Fiscal Plan State Aid assumptions. These entries are fixed and cannot be adjusted. The sliders under the “Variable” heading allows you to adjust the average annual growth rate for each State Aid category. The default setting for each line is the current Fiscal Plan assumption.

    Source: Office of Management & Budget
    Best viewed in Chrome and Firefox browsers.
    2. Non-Operating Expenses Assumptions
    How to Use this Page
    Latest Fiscal Plan
    FY Amount
    ($ millions)         		Average Annual
    Growth Rate     		FY Amount
    ($ millions)
    Debt Sevice %
    OPEB Pre-Funding %
    PAYGO / CIP Current Revenue %
    Stabilization Fund / Set Aside %
    Change in Reserves -
    Total %

    Major Fiscal Plan Assumptions

  • Debt service consistent with current borrowing policy
    		•
  • Full funding of OPEB requirement beginning in FY15
    		•
  • PAYGO at 10% of borrowing costs
    		•

    This page shows the projected average annual rate of growth for non-operating expenses as included in the latest version of the Fiscal Plan.

    2. Non-Operating Expenses Assumptions
    How to Use this Page
    Latest Fiscal Plan Variable
    FY Amount
    ($ millions)         		Average Annual
    Growth Rate     		FY Amount
    ($ millions)         		Average Annual
    Growth Rate     		FY Amount
    ($ millions)
    Debt Sevice %
    %
    OPEB Pre-Funding %
    %
    PAYGO / CIP Current Revenue %
    %
    Stabilization Fund / Set Aside %
    %
    Change in Reserves - -
    Total % %
    Spending More / Less than Fiscal Plan: 

    The left side of the page shows the current Fiscal Plan non-operating expenses assumptions. These entries are fixed and cannot be adjusted. The sliders under the “variable” heading allows you to adjust the average annual growth rate for each non-operating expense category. The default setting for each line is the current Fiscal Plan assumption.

    Source: Office of Management & Budget
    FY - FY Fiscal Plan Summary How to Use this Page
    FY Amount
    ($ millions)         		Average Annual
    Growth Rate     		FY Amount
    ($ millions)
    Revenue %
    Non-Operating Expenses %
    Resources Available for Agency Use %
    MCPS - -
    Montgomery College - -
    MNCPPC - -
    County Government - -
    Surplus / Deficit -

    Every year, the County Executive recommends, and the County Council approves, a "Fiscal Plan" for the upcoming six years. The fiscal plan includes revenue and expense estimates for the upcoming six fiscal years. This page summarizes the most recent Fiscal Plan assumptions.

    Best viewed in Chrome and Firefox browsers.

    Source: Office of Management & Budget
    County Resources for Agency Use How to Use this Page
    FY Amount
    ($ millions)         		Average Annual
    Growth Rate     		FY Amount
    ($ millions)
    County Resources Available
    for Agency Use         		%
    MCPS - -
    Montgomery College - -
    MNCPPC - -
    County Government - -

    As part of the budget process, the County Council allocates County-generated revenues among agencies. The County Council has no discretion on the allocation of State Aid to agencies. State Aid is designated for the sole use of a specific agency (such as State Aid to MCPS).This page shows the current year allocation of available County-generated resources (excluding State Aid) among the agencies.

    Best viewed in Chrome and Firefox browsers.

    Dashboard How to Use this Page

    1. Revenue

    Annual Growth Rates (FY - FY)

    2. Non-Operating Expenses

    Annual Growth Rates (FY - FY)


    3. Local Agency Funding

    Annual Growth Rates (FY15 - FY20)

    The State Maintenance of Effort law requires the County to
    increase funding to MCPS by at least % per year.

    County Government Budget

    Annual Growth Rates (FY - FY)

    The "Dashboard" page summarizes all assumptions inputted into the model. The bar graphs on this page change when you adjust assumptions in the model. After reviewing the default assumptions (gray buttons), you may adjust the assumptions in the variable pages of the model (green buttons).

    Best viewed in Chrome and Firefox browsers.

    Balance Sheet How to Use this Page
    (summary of assumptions inputted in model)
    Local Revenue Change from Fiscal Plan
    ($ million)
    County Property Tax
    County Income Tax
    County Energy Tax
    Other County Revenue
    Non-Operating Expenses Change from Fiscal Plan
    ($ million)
    Debt Service
    OPEB Pre-Funding
    PAYGO / CIP Current Revenue
    Stabilization Fund / Set Aside

    State Aid Change from Fiscal Plan
    ($ million)
    MCPS
    Montgomery College
    County Government / MNCPPC
    Agency Funding Average Annual
    Growth Rate     		Change from Fiscal Plan
    ($ million)
    MCPS %
    Montgomery College %
    County Government / MNCPPC %

    The "Balance Sheet" page displays each individual change made to the Fiscal Plan assumptions.

    Best viewed in Chrome and Firefox browsers.

    3. Local Resources Available For Agency Use
    How to Use this Page
    Fiscal Plan at MOE
    FY Amount
    ($ millions)         		Average Annual
    Growth Rate     		FY Amount
    ($ millions)
    Available County Resources %
    MCPS %
    Montgomery College 0.0%
    County Government / MNCPPC %

    Assumptions (not in Fiscal Plan)

  • MCPS funding at MOE level (increases proportional to rate of enrollment growth)
    		•
  • MCPS funding includes pension transfer from State
    		•
  • Montgomery College funding at MOE level (minimum fixed dollar amount)
    		•

    This page shows the default assumptions used in the model to allocate County resources (that is, resources exclusive of State Aid) among County agencies. The fiscal plan does not make any assumptions regarding the allocation of resources among agencies in future fiscal years. The default setting in the model shows funding for MCPS and the Montgomery College at the “Maintenance of Effort” level.

    Best viewed in Chrome and Firefox browsers.

    3. Local Resources Available For Agency Use
    How to Use this Page
    Fiscal Plan at MOE Variable
    FY Amount
    ($ millions)         		Average Annual
    Growth Rate     		FY Amount
    ($ millions)         		Average Annual
    Growth Rate         		FY Amount
    ($ millions)         		Overall Average Annual
    Growth Rate
    (incl. State Aid)
    Available County Resources % %
    MCPS %
    %
    		%
    Montgomery College %
    %
    		%
    County Government / MNCPPC %
    %
    		%
    Spending More / Less than Fiscal Plan: 

    The left side of the page shows future year agency funding at the default “Maintenance of Effort” settings for MCPS and Montgomery College. These entries are fixed and cannot be adjusted. The sliders under the "variable" heading allows you to adjust the average annual growth rate for each agency.

    Best viewed in Chrome and Firefox browsers.

    County Government Budget
    How to Use this Page
    Employee Pay
    FY Average Salary
    Workforce Size
    FY FTEs (Tax Supported)
    Employee Benefits
    FY Average Benefit Cost
    Operating Expenses
    FY Operating Expenses
    (Tax Supported $ millions)

    There are two major categories of spending within the County Government operating budget: personnel costs and operating expenses. Personnel costs consist of employee pay and benefits. This page shows the current average annual pay (salary) and benefits costs for a full-time County Government employee. Personnel costs are also a function of the size of the workforce. This page shows the number of full-time equivalent FTE positions in the County Government workforce (excluding "non-tax supported" FTEs). This page also shows the total Fiscal Year 2014 cost of (tax-supported) operating expenses in the County Government budget.

    Best viewed in Chrome and Firefox browsers.

    County Government Budget
    How to Use this Page
    Employee Pay
    FY Average Salary
    Average Annual Growth Rate
    %

    Average Annual Change in Salary
    Workforce Size
    FY FTEs
    (Tax Supported)
    Average Annual Growth Rate
    %
    Average Annual Change in FTEs
    Employee Benefits
    FY Average Benefit Cost
    Average Annual Growth Rate
    %
    Average Annual Change in Benefit Cost
    Operating Expenses
    FY Operating Expenses
    (Tax Supported $ millions)
    Average Annual Growth Rate
    %
    Average Annual Change
    (Tax Supported $ millions)
    Overall Average Annual Growth Rate : %

    The default setting for employee pay, employee benefits, and operating expenses is the average annual growth rate for the County Government inputted into the Agency Funding – Variable Assumptions page of the model. The default setting for workforce size is a 0.0% annual rate of growth. The sliders allows you to adjust the average annual growth rate for employee pay, employee benefits costs, workforce size, and operating expenses.

    Best viewed in Chrome and Firefox browsers.

    County Government Pay Adjustments
    How to Use this Page
    Average Annual Adjustments
    MCGEO FOP IAFF Non- Represented
    General Wage Adjustment
    (COLA)
    %
    %
    %
    %
    Service Increment
    (Step Increase)
    %
    %
    %
    %
    Longevity Increase
    %)
    %)
    %)
    %)
    Annual Change in County Government Salary Costs : %

    This page shows the relationship between employee pay adjustments and County Government salary costs. The sliders allow you to adjust the assumed average annual pay adjustments for each employee group.

    Best viewed in Chrome and Firefox browsers.