RECORD GROUP 4: FINANCE AND BUDGET

1931-1998

June 23, 1999

ADMINISTRATIVE HISTORY

Before the incorporation of the County in 1946, financial reports presented to the County Commissioners were prepared by the County Treasurer's Office and County Accountant. In 1946 the Department of Finance was designated the agency responsible for financial accounting and reporting functions. Since 1946, the Department of Finance has managed the County government's financial operations, recommended and implemented fiscal policies, and administered the County's accounting and revenue systems. The Office of Management and Budget (OMB) was created in 1979 to consolidate all functions of the Offices of Budget and Research, Planning and Capital Programming, and Management and Public Policy. The mission of the new Office was to analyze fiscal policies and present recommendations to the County Executive on resource allocation, productivity improvement, and related matters. In fulfilling this mission the OMB is responsible for the preparation of the recommended and approved capital improvements program (CIP), the annual operating and capital budgets, and the public services program.

For additional information see other finding aids in Record Group 4.

PROCESSING PROCEDURES

General processing procedures consisted of discarding duplicates, unnecessary binders, and routine transmittals. Oversized documents and photographs were removed from the original location in their assigned series and placed in separate containers. Separation sheets were inserted in the original location within the folder to indicate the new location of any records placed elsewhere.

PROVENANCE

The collection was culled from various accessions of printed material.

SCOPE AND CONTENT NOTE

The collection comprises 11 cubic feet of printed material produced by the Department of Finance and the Office of Management and Budget dating from 1931-1998. The collection also contains some early financial reports to the County Commissioners.

The records are arranged as three series:

Series I: Department of Finance

Subseries 1: General Printed Material

Subseries 2: Annual Financial Reports

Series II: Office of Management and Budget

Series II: Financial Reports to the County Commissioners

Records are arranged chronologically and then alphabetically within each year.

SERIES DESCRIPTIONS

Series I: Department of Finance, 1956-1997 (2 cu. ft.)

This series contains fiscal reports prepared by or for the Department of Finance. The series is arranged as two subseries: General Printed Material; and Annual Financial Reports.

Subseries 1: General Printed Material (1 cu. ft.)

This subseries contains general printed material prepared by or for the Department of Finance, including tax revenue analysis documents and revenue statements. A business directory and an inventory of government programs can also be found here.

Subseries 2: Annual Financial Reports (1 cu. ft.)

This subseries consists of financial reports prepared by the Department of Finance which represent an annual summary of the financial condition of the County government.

Series II: Office of Management and Budget, 1932-1998 (9.33 cu. ft.)

This series contains budgetary documents and reports prepared for the County government by the Office of Management and Budget and its predecessor agencies. Materials include budget estimates; annual levies; recommended and adopted capital, operating, and expense budgets; capital improvement programs (CIPs); budget appropriation resolutions; budget summaries; and other studies, reports, and manuals.

Series III: Financial Reports to the County Commissioners, 1931-1946 (0.33 cu. ft.)

This series contains financial reports to the County Commissioners before the establishment of the Department of Finance in 1946. The series includes Treasurer's reports, and also documents the examination of accounts by independent auditors for each County office which collected revenue.

BOX INVENTORY

Series I: Department of Finance

Subseries 1: General Printed Material

Box 1

Financial Statistics for the Fiscal Years 1955-1956, [1956]

Report of the Financial Advisory Committee for the Montgomery County Council, 1960

Economic Analysis and Long-term Fiscal Plan for Montgomery County, Maryland, 1974

Summary of 1972 Maryland Income Tax Returns Filed by Montgomery County Residents, 1974

FY 1975 Maryland Sales and Use Tax Receipts Collected in Montgomery County Compared with Collections from Other Jurisdictions, [1975]

Summary of 1973 Maryland Income Tax Returns Filed by Montgomery County Residents, 1975

Analysis of 1974 Maryland Income Tax Returns Filed by Montgomery County Residents, 1976

Analysis of 1975 Maryland Income Tax Returns Filed by Montgomery County Residents, [1976]

State of Montgomery County Economy, 1976

FY 1976 Maryland Sales and Use Tax Revenues Collected in Montgomery County Compared with Collections Statewide and in Other Major Subdivisions, 1977

FY 77 Montgomery County Revenues Compared with Prior-Year Collections and FY 77 Estimates, 1977

Montgomery County State and Local Tax Burdens, 1976-1977, 1977

DLC Stores Operations Performance Audit Report, FY 1977-1978, 1978

Geographic Source of FY 1977 State of Maryland Tax Collections, 1978

Revenues Comparison with FY 77 and Estimates, Fiscal Year 1978, 1978

Geographic Source of FY 1978 State of Maryland Tax Collections, 1979

Revenue Comparison with FY 78 and FY 79 Estimates, 1979

Final Report of an Office Automation Study, 1980

General Obligation Bonds, 1980

Revenue Comparison with FY 79 and FY 80 Estimates, 1980

Geographic Source of FY 1980 State of Maryland Tax Collections, 1981

Description of Taxes and State Aid in Montgomery County, Maryland, 1982

First Quarter FY 83 Montgomery County Revenues, 1982

Geographic Source of FY 1981 State of Maryland Tax Collections, 1982

Minority, Female, and Disabled Owned Business Directory, 1983

Second Quarter FY 1983 Montgomery County Revenues, 1983

"Single Audit" of Federal Grant Programs FY 1983, 1983

Third Quarter FY 83 Montgomery County Revenues, 1983

First Quarter FY 85 Montgomery County Revenues, 1984

Geographic Source of FY 1983 State of Maryland Tax Collections, 1984

Major State and Local Tax Burdens in Montgomery County FY 1984, 1984

Third Quarter FY 84 Montgomery County Revenues, 1984

Analysis of County Residents' 1983 State Income Tax Returns, 1985

First Quarter FY 86 Montgomery County Revenues, 1985

Half Year FY 85 Montgomery County Revenues, 1985

Revenue Comparison with FY 84 and FY 85 Estimates, 1985

"Single Audit" of Federal Grant Programs Fiscal Year 1985, 1985

Third Quarter FY 85 Montgomery County Revenues, 1985

General Obligation Bonds, 1986

Geographic Source of FY 1985 State of Maryland Tax Collections, 1986

"Single Audit" of Federal Grant Programs Fiscal Year 1986, 1986

Third Quarter FY 86 Montgomery County Revenues, 1986

First Quarter FY 88 Montgomery County Revenues, 1987

Half Year FY 87 Montgomery County Revenues, 1987

Third Quarter FY 87 Montgomery County Revenues, 1987

General Obligation Bonds, 1988

Half Year FY 88 Montgomery County Revenues, 1988

Minority Business Directory, 1988

"Single Audit" of Federal Grant Programs FY 1988, 1988

Third Quarter FY 88 Montgomery County Revenues, 1988

First Quarter FY 90 Montgomery County Revenues, 1989

Second Quarter FY 89 Montgomery County Revenues, 1989

"Single Audit" of Federal Grant Programs FY 1990, 1990

Analysis of County Residents' 1990 State Income Tax Returns, 1992

General Obligation Bonds, 1992

Geographic Source of FY 1991 State of Maryland Tax Collections, 1992

Inventory of Montgomery County Government Programs (Part 2) Volume 2, 1992

FY 95 Montgomery County Revenue Projections and Assumptions, 1994

Revenue Comparison with FY'92 and FY'93 Estimates, 1994

"Single Audit" of Federal Grant Programs, FY 1996, 1996

"Single Audit" of Federal Grant Programs, FY 1997, 1997

Subseries 2: Annual Financial Reports

Box 2

Annual Financial Report

FY 1940-1941, 1941

FY 1942-1943, 1943

FY 1943-1944, 1944

FY 1944-1945, 1945

FY 1946-1947, 1947

FY 1947-1948, 1948

FY 1948-1949, 1949

FY 1949-1950, 1950

FY 1950-1951, 1951

FY 1951-1952, 1952

FY 1952-1953, 1953

FY 1953-1954, 1954

FY 1954-1955, 1955

FY 1955-1956, 1956

FY 1956-1957, 1957

Financial Report Summary FY 1955-1956, 1957

Annual Financial Report

FY 1957-1958, 1958

FY 1958-1959, 1959

FY 1959-1960, 1960

FY 1960-1961, 1961

FY 1961-1962, 1962

Financial Statements and Supplementary Information Year Ended June 30, 1962 with Report of

Independent Public Accountants, 1962

Annual Financial Report

FY 1962-1963, 1963

FY 1963-1964, 1964

FY 1964-1965, 1965

FY 1965-1966, 1966

FY 1966-1967, 1967

FY 1967-1968, 1968

FY 1968-1969, 1969

FY 1970-1971, 1971

FY 1971-1972, 1972

FY 1972-1973, 1973

FY 1973-1974, 1974

FY 1974-1975, 1975

FY 1975-1976, 1976

FY 1977, 1977

FY 1978, 1978

FY 1979, 1979

FY 1983, 1983

FY 1987, 1987

FY 1990, 1990

FY 1995, 1995

Series II: Office of Management and Budget

Box 3

Annual Levy FY 1932, [1932]

Annual Levy FY 1933, [1933]

Annual Levy FY 1934, [1934]

Taxable Basis of Montgomery County, 1934

Annual Levy FY 1935, [1935]

Annual Levy FY 1936, [1936]

Annual Levy, Original Basis, 1936

Annual Levy FY 1937, [1937]

Annual Levy FY 1938, [1938]

Appropriation Resolution, Annual Levy and Supporting Schedules for FY 1939, [1939]

Appropriations of FY 1940 and Levy of 1949, [1940]

Preliminary Budget Estimate Levy for Appropriation for FY 1940, 1940

Budget Estimate FY 1941-2, 1941

Appropriation Resolution, Annual Levy and Supporting Schedules FY 1945, [1945]

Budget Estimate FY 1945-6 (Revised), 1945

Annual Levy FY 1948, [1948]

Budget FY 1946, 1946

Box 4

Budget FY 1947, 1947

Budget Estimates FY 1945-46, 1945

Budget Expenditure Estimates, Year Ending June 30 1949, [1948]

Budget July 1, 1948 to June 30, 1949, 1948

Capital Budget July 1, 1949-June 30, 1950, 1949

Expenditure Budget July 1, 1949-June 30, 1950, 1949

Statement on Appropriation Resolution 1949-1950, 1949

Annual Financial Report for the FY July 1, 1948 to June 30, 1949, 1950

Appropriation Resolution, 1950-1951, 1950

Box 5

Capital Budget 1950-1951, 1950

Expense Budget 1950-1951, 1950

Explanation of Increase/Decrease in Budget 1950-1951, 1950

Appropriation Resolution 1951-1952, 1951

Capital Budget 1951-1952 and 5-Year Improvement Program 1951-1956, 1951

Box 6

Expense Budget FY 1951-1952, 1951

Explanation of Increase/Decrease in Budget Request 1951-1952, 1951

Appropriation Resolution 1952-1953, 1952

Capital Budget 1952-1953, 1952

Expense Budget 1952-1953, 1952

Explanation of Increase/Decrease in Budget Estimate 1952-1953, 1952

Box 7

Appropriation Resolution 1953-1954, 1953

Explanation of Increase/Decrease in Budget Request 1953-1954, 1953

Capital Budget 1953-1954, 1953

Expense Budget 1953-1954, 1953

Capital Budget 1954-1955 and 5-Year CIP 1954-1959, 1954

Expense Budget 1954-1955, 1954

Appropriation Resolution 1955-1956, 1955

Capital Budget 1955-1956 and 5-Year CIP 1955-1960, 1955

Expense Budget 1955-1956, 1955

Budget Summary 1956-1957, 1956

Budget 1956-1957 and 5-Year CIP 1956-1961, 1956

Box 8

Capital Budget 1956-1957 and 5-Year CIP 1956-1961, 1956

Expense Budget 1956-1957, 1956

Appropriation Resolution 1957-1958, 1957

Budget Summary 1957-1958, 1957

Operating Budget and CIP, 1957-1958, 1957

Appropriation Resolution 1958-1959, 1958

CIP 1958-1959, 1958

Operating Budget 1958-1959, 1958

Summary of Approved Budget 1958-1959, 1958

Appropriation Resolution 1959-1960, 1959

CIP 1959-1960, 1959

Operating Budget 1959-1960, 1959

Box 9

County Manager's Budget Message 1960-1961, 1960

Operating Budget and CIP 1960-1961, 1960

Operating Budget and CIP 1961-1962, 1961

Operating Budget and CIP 1962-1963, 1962

Operating Budget and CIP 1963-1968, 1963

Operating Budget: Personnel Detail 1963-1964, 1963

Box 10

Appropriation Resolution 1964-1965, 1964

Operating Budget and CIP 1964-1969, 1964

Operating Budget, Detail of Budget Requests 1964-1965, 1964

Operating Budget, Personnel Detail 1964-1965, 1964

Annual Budget FY 1965-1966, 1965

Appropriation Resolution FY 1965-1966, 1965

Operating Budget, Personnel Detail FY 1965-1966, 1965

Annual Budget FY 1966-1967, 1966

Appropriation Resolution 1966-1967, 1966

Operating Budget, Personnel Complement and Salary Detail 1966-1967, 1966

Box 11

Approved Capital Budget and CIP: County Facilities 1968-69 through 1972-73, [1967]

Budget and Programs Approved for FY 1968-1969, 1968

Recommended Capital Budget and CIP: County Facilities 1968-69 through 1972-73, 1968

Approved Budget FY 1969-1970, 1969

Approved CIP 1969-70 through 1973-74, 1969

CIP Program Manual FY 72-77, 1970

Recommended Capital Budget and CIP FY 71-76: County Government, 1970

Recommended CIP FY 71-76: All Agencies, [1970]

Report on the Techniques Employed to Establish a Foundation for a Planning - Programming -

Budgeting System, 1970

Box 12

Approved Capital Budget and CIP FY 71-76: County Government, 1971

Approved CIP FY 71-76: All Agencies, 1971

Approved CIP FY 72-77, Project Description Forms, 1971

Manual for the Preparation of Annual Budgets and 6-Year Programs, 1971

Recommended CIP FY 72-77, [1971]

Recommended CIP FY 72-77, Project Description Forms, [1971]

Box 13

Approved CIP FY 73-78 (2 volumes), 1972

Approved CIP FY 72-77: County-Wide Inter-Agency Summary, [1972]

Manual for the Preparation of the Annual Budget, 6-Year Public Services and CIP [FY 74-79],

1972

Public Services Program FY 73-78 and Annual Budget FY 73, 1972

Recommended CIP FY 73-78, Volume 1, 1972

Approved CIP FY 74-79, 1973

CIP Resolutions FY 74-79, 1973 (2 folders)

Manual for the Preparation of the Annual Budget, 6-Year Public Services Program and CIP

[FY 75-80], 1973

Recommended CIP FY 74-79, 1973 (2 volumes)

Approved CIP FY 75-80, 1974 (2 volumes)

Manual for the Preparation of the 6-Year CIP FY 1976-1981, and 1974 Policy Program, [1974]

Box 14

Public Services Program FY 75-80 and Annual Budget FY 75, 1974

Recommended CIP FY 75-80, 1974 (2 volumes)

Recommended CIP FY 75-80, Summary, 1974

Adopted CIP FYs 1976-1981, 1975 (2 volumes),

CIP Resolutions FY 77-82, 1976

Recommended CIP FY 1977-1982, 1976 (2 volumes)

Reductions Recommended in FY 76 Bond Expenditures, 1976

Adopted CIP FY 1978-1983, 1977 (2 volumes)

Box 15

Recommended CIP FY 1978-1983, 1977 (2 volumes)

Recommended CIP FY 1978-1983, Summary, 1977

Adopted CIP FY 1979-1984, 1978 (2 volumes)

Manual for the Preparation of the 6-Year CIP, FY 1980-1985, 1978

Recommended CIP FY 1979-1984, 1978 (2 volumes)

Recommended CIP FY 1980-1985, Summary, 1978

Adopted CIP FYs 1980-1985, 1979 (2 volumes)

Approved Personnel Complement FY 80, [1979]

Manual for the Preparation of the 6-Year CIP, FYs 1981-1986, 1979

Recommended Budget for FY 1980 and Public Service Program for FY 1980-1985,

1979

Recommended CIP FY 1980-1985: Projects by Planning Area, 1979

Adopted CIP FY 1981-1986, Approved FY 1981 Appropriations, Operating and Capital Budget, 1980 (3 volumes)

Box 16

Project Listing Summary, Annual Operating Budget Impact, Recommended CIP, FY 81-86, 1980

Projects by Planning Area, Recommended CIP FYs 81-86, 1980

Recommended CIP FY 1981-1986, 1980 (2 volumes)

Recommended FY 81 Budget and Public Services Program FY 1981-1986, 1980

Recommended Personnel Complement Fiscal Year 1981, 1980

Adopted FY 82-87 CIP, Approved FY82 Appropriations, Operating and Capital Budgets, 1981

(2 volumes)

Approved Personnel Complement FY 1982, 1981

Recommended CIP FY 82-87, 1981 (2 folders)

Recommended FY 82 Budget and Public Services Program FY 82-87, 1981

Evaluation of the County Executive's 1979 Reorganization, 1982

Final Report: Productivity and Effectiveness Study of the Montgomery County Sheriff's

Department, 1982

Policies on the Use of Automation in Montgomery County, Maryland, 1982

Recommended CIP FY 1983-1988, 1982 (2 volumes)

Box 17

Recommended FY 83 Budget and Public Services Program FY 83-88, 1982

Economics of Quarries in Montgomery County, 1983

General Obligation Bonds, 1983

Manual for Preparing the Operating Budget, 1983

Recommended FY 84 Budget and Public Services Program FY 84-89, 1983 (2 volumes)

Recommended FY 84 Personnel Complement, 1983

Adopted FY 85-90 CIP, Approved FY 85 Appropriations, Operating and Capital Budgets, 1984

(2 volumes)

FY 85 Organization Guide, 1984

Manual for Preparing the Operating Budget, 1984

Manual for the Preparation of the FY 86-91 6-Year CIP, 1984

Recommended FY 85 Budget and Public Services Program FY 85-90, Volume 2, 1984

Recommended FY 85 Personnel Complement, 1984

Adopted FY 86-91 CIP, Approved FY 86 Appropriations, Operating and Capital Budgets, 1985

(2 volumes)

Box 18

Approved FY 86 Personnel Complement, 1985

FY 86 Organization Guide, 1985

Opinion Survey of Montgomery County Citizens, 1985

Recommended FY 86 Budget and Public Services Program FY 1986-1991, 1985 (2 volumes)

Citizen Evaluations and Perceptions, 1987

County Executive Recommended FY 88 Annual Growth Policy, 1987

Planning Assumptions: Using Trends and Projections for Developing 6-Year Public Services

Programs, 1988

Demographics and Other Data for Planning Assumptions, 1989

Manual for the Preparation of the FY 92 - 97 CIP, 1990

1990 Census Demographics for Public Services and Facilities Planning Population and Housing Characteristics, 1991

1991 Citizen/Household Survey, 1992

Budget in Brief: County Executive's FY 93 Recommended Operating Budget, 1992

Inventory of Montgomery County Government Programs (Part 2), Volume 1, 1992

Manual for the Preparation of the FY 93 Operating Budget, 1992

Montgomery County Government Manual for the Preparation of the FY 94 Operating Budget, 1992

Fiscal Planning: A Framework for Public Dialogue FYs 94 - 99 Highlights of the Report, 1993

Citizen/Household Survey, 1994

County Executive's FY 95 Recommended Operating Budget and Public Services Program Budget in Brief Fiscal Years 95-2000, 1994

Approved FY 1999 Operating and Capital Budgets, Approved FY 1999-2004 CIP, 1998 (2 volumes)

System's Analysis of Montgomery County Operations Including a Mathematical Optimization

Model, n.d.

Series III: Financial Reports to the County Commissioners

Box 19

Report on Examination of Accounts and Records, July 1, 1915-September 31, 1931, 1931

Analysis of Bank Account: Berry E. Clark, County Commissioners, October 23, 1925-March

24, 1932, 1932

Report on Survey of Accounting System and Records, 1932

Report on Examination of Accounts and Records, October 1, 1931-June 30, 1933, 1933

Supplemental Report at November 30, 1934, 1935

Treasurer's Annual Report of Receipts and Disbursements FY 1935-1936, 1936

Report on the Affairs of the County Commissioners of Montgomery County for FY Ended June

30, 1937, 1937

Report on the Affairs of the County Commissioners of Montgomery County, December 1, 1934

-June 30, 1946, 1937

Treasurer's Annual Report of Receipts and Disbursements FY 1936-1937, 1937

Report on the Affairs of the County Commissioners of Montgomery County for FY Ended June

30, 1938, 1938

Treasurer's Annual Report of Receipts and Disbursements FY 1937-1938, 1938

Report on Examination, Year Ended June 30, 1939, 1939

Report on Examination, Year Ended June 30, 1940, 1940

Report on Examination, Year Ended June 30, 1941, 1942

Report on Examination, Year Ended June 30, 1942, 1942

Report on Examination, Year Ended June 30, 1943, 1944

Report on Examination, Year Ended June 30, 1944, 1944

Report on Examination, Year Ended June 30, 1945, 1946