A plain-English definition of an enterprise fund and how fees or charges can support specific county activities.
Last updated: 2026-05-19
Independent and unofficial. Source-linked term.
An enterprise fund records activities that operate more like a business activity inside government.
In Montgomery County, Maryland’s budget materials, enterprise funds can involve fees, charges, or operations where users help cover the cost of a specific service.
Why It Matters
Enterprise funds help explain why not every budget dollar is general tax money. Some services are connected to charges paid by users of that service.
Common Misunderstanding
An enterprise fund is still part of public budgeting. It is not a private business, and its money should not be mixed casually with general tax-supported funding.
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