15. 21-205 County Executive's Recommended Budget. To receive public comment on the County Executive's Fiscal Year 2021/2022 Recommended Budget. The Recommended Budget contains summary information on the total County budget, organized into several funds to provide appropriate accounting and budgeting control, including: the General Fund (expenditures for general operations of the County), Special Revenue Funds (expenditures restricted for specific governmental purposes such as state and federal grant funds), the School Fund (expenditures for general operations of the County school system), Other School Funds (expenditures restricted for specific school purposes such as the Food Services Fund), Capital Improvement Funds (expenditures for acquiring, constructing, or maintaining capital facilities), and Debt Service Funds (expenditures for paying principal, interest, and charges on general long-term debt). The Recommended Budget contains a complete itemized and classified plan of all contemplated expenditures and estimated revenues and borrowings for the Fiscal Year. The Recommended Budget is balanced and will include a recommended real estate tax rate of 85.4 cents per $100 of assessed value for Calendar Year 2021, which is the same as the real estate tax rate in Calendar Year 2020.