FY2019 Resolution and Budget

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18-09
A RESOLUTION TO ESTABLISH THE FISCAL YEAR 2019
ANNUAL BUDGET AND APPROPRIATIONS
WHEREAS public hearings have been held on April 23rd 24th & 25th at 7:00pm at Bayside
Elementary School, the Liberty Building, and Sudlersville Middle School, respectively;
BE IT RESOLVED THIS 22nd day of May 2018, by the County Commissioners of Queen Anne's
County, that except as otherwise provided herein, a real estate tax rate for Fiscal Year 2019
of $.8471 per $100 of assessed valuation, which is .0129 cents above constant yield, be and
is hereby adopted;
AND BE IT FURTHER RESOLVED, pursuant to Sections 5-22 et seq. of the Code of Public Local
Laws of Queen Anne’s County, Maryland that the tax rate for the municipality of Centreville
shall be $.7345 per $100 of assessed valuation, the tax rate for the municipality of
Millington shall be $.7797 per $100 of assessed valuation and the tax rate for the
municipality of Sudlersville shall be $.7612 per $100 of assessed valuation;
AND BE IT FURTHER RESOLVED that a tax rate for Fiscal Year 2019 of $2.1178 per $100 of
assessed valuation for operating personal property of a public utility and operating personal
property used to generate electricity for sale, be and is hereby adopted;
AND BE IT FURTHER RESOLVED that the County income tax rate remain unchanged at
3.20%;
AND BE IT FURTHER RESOLVED that, pursuant to the authority of Queen Anne's County
Ordinance Number 92-11 providing for a Kent Narrows Commercial Management and
Waterfront Improvement District, a supplemental real property tax at a rate of $.06 per
$100 of assessed valuation be and is hereby adopted for Fiscal Year 2019. The tax shall be
levied on those properties subject to such a tax under the provisions of Ordinance Number
92-11;
AND BE IT FURTHER RESOLVED that, effective July 1, 2016, funds generated by the
recordation tax established under County Ordinance No. 08-17 shall be applied,
apportioned and expended as follows:
A. $0.15 of the $4.95 recordation tax rate shall be paid to the Critical Workforce
Program administered by the Department of Housing and Community Services.
B. The balance of the funds generated by the recordation tax shall be payable to
the General Fund.
Effective July 1, 2016, County Ordinance 15-07 shall be null, void and of no further
force or effect.
AND BE IT FURTHER RESOLVED that Other Post-Employment Benefits shall continue to be
funded in accordance with the approved 10-year plan;
AND BE IT FURTHER RESOLVED that financial status reports shall be provided to the
Commissioners on a quarterly basis;
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AND BE IT FURTHER RESOLVED that the County will continue the implementation of a
program of LEAN management; the goals of the program include increased efficiency,
improved customer service, more efficient County processes, increased employee
engagement, and reduction of waste in the workplace;
AND BE IT FURTHER RESOLVED that in FY2019 the Bay Bridge Airport shall continue
repayment of the $1,308,000 loan from the General Fund at 3 percent interest for a
remaining term of 18 years;
AND BE IT FURTHER RESOLVED that the Volunteer Fire Companies may carry forward their
capital budget allocations for fire and station related equipment, from one fiscal year to the
next, while they are still required to submit receipts and evidence of items purchased, and
must maintain these capital funds in a separate account with no commingling of these funds
with any other account;
AND BE IT FURTHER RESOLVED that the Board of Education will be funded at Maintenance
of Effort or $1,389,120 above the FY2018 budget.
AND BE IT FURTHER RESOLVED that the Board of Education budget is adopted by category,
in accordance with the Maryland Annotated Code, Education Article, Section 5-101. Any
transfers between categories must be approved by the County Commissioners (Section 5-
105), including, within 30 days after the adoption of the budget, the changes to categories
which reflect how the alterations to the budget approved by the County Commissioners will
be implemented (Section 5-103). In implementing this provision, upon adoption of the
Board of Education’s budget as reconciled to the approved County contribution, the Board
must submit their revised budget by category for approval of the County Commissioners.
AND BE IT FURTHER RESOLVED that in light of the Board of Education’s request for
increased funding, the County and the Board will jointly undertake a review of the Board’s
budget, spending, and programs.
AND BE IT FURTHER RESOLVED that County Employees shall receive a two percent cost of
living allowance as of July 1st, 2018;
AND BE IT FURTHER RESOLVED that the County has instituted an On the Spot Awards
Program, providing a cash bonus for extraordinary performance such as completing a
special project or implementing a new process. Cash bonus awards may be in the amounts
of $150-$500 per award, total spending not to exceed $25,000 in FY2019.
AND BE IT FURTHER RESOLVED that any savings from capital projects shall be returned to
the General Capital Projects Fund unless official approval for re-appropriation is obtained
from the County Commissioners by the initially-funded department. Project funds must be
expended within three years.
AND BE IT FURTHER RESOLVED that a report will be provided to the County Commissioners
following the annual bond sale detailing the results, including any receipt of funds.
AND BE IT FURTHER RESOLVED that the proposed budgets for the General Fund, the Special
Revenue Funds, the Enterprise Funds, and the Capital Projects funds for Fiscal Year 2019,
copies of which are attached hereto, as a part hereof, be and are hereby adopted.
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AS WITNESS the hands and seals of the County Commissioners of Queen Anne’s
County, Maryland the day and year above written.
ATTEST: THE COUNTY COMMISSIONERS OF
QUEEN ANNE’S COUNTY
_____________________________
Mark A. Anderson
___________________
Margie Houck _____________________________
Executive Assistant James J. Moran
_____________________________
Jack N. Wilson
_____________________________
Stephen Wilson
_____________________________
Robert Charles Buckey
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FY2019 BUDGET REVENUES
COUNTY COMMISSIONERS BUDGET
GENERAL FUND REVENUE
FY19 FY18-FY19
FY17 Actual FY18 Budget Budget $ Change
Revenue Sources - By Type
Taxes
Real & Personal Prop Taxes 64,821,649 65,829,273 67,688,149 1,858,876
Income Taxes 48,578,044 49,436,992 51,536,447 2,099,455
Public Utility Tax 1,645,213 1,595,969 1,653,000 57,031
Admission & Amusement Tax 156,872 170,000 170,000 -
Hotel Tax 599,868 535,000 614,865 79,865
Franchise Fee 477,220 470,000 481,992 11,992
Recordation Taxes 5,321,128 4,817,700 5,327,551 509,851
Transfer Taxes 1,944,544 1,936,427 2,002,880 66,453
State Shared Taxes/Highway User 601,355 769,614 531,866 (237,748)
Licenses & Permits 617,124 630,000 645,200 15,200
Intergovernmental 2,275,157 2,430,215 2,159,409 (270,806)
Service Charges 2,447,499 2,400,000 2,458,120 58,120
Miscellaneous
Interest & Insurance Income 272,125 60,000 150,000 90,000
Rents 253,180 270,956 170,500 (100,456)
Fines 97,274 70,000 69,000 (1,000)
Donations 4,518 - - -
Other Income 1,350,687 410,544 670,500 259,956
Transfers In 257,492 1,050,000 1,050,000 -
Fund Balance - 1,202,000 681,927 (520,073)
TOTAL REVENUES 131,720,950 1 34,084,690 1 38,061,406 3 ,976,716
Tax Rates:
1. Real Property Tax revenue for FY19 is based on a rate of $.8471 per $100 of assessed valuation for all
properties in Queen Anne's County
2. Railroad and Public Utilities Tax and operating personal property used to generate electricity for sale
for FY19 is based on a rate of $2.1178 per $100 of assessed valuation
3. Local Income Tax revenue for FY19 is based on a rate of 3.20% of the Maryland Taxable Income
4. Recordation Tax revenue for FY19 is based on a rate of $4.95 per $500 of the value of the recorded transaction
5. Transfer Tax revenue for FY19 is based on a rate of .5% of the dollar consideration presented for recording
The rate drops to .25% for First time Maryland Homebuyers who occupy the property as their principal residence
6. Hotel tax revenue for FY19 is based on a rate of 5% of the value of the rental of rooms for sleeping
accommodations provided to transients
7. Admissions and Amusement Tax revenue for FY19 is based on a rate of 5% of the value of the
amusement or admission

QUEEN ANNE'S COUNTY
ECONOMIC DEVELOPMENT INCENTIVE FUND
FISCAL 2019 BUDGET
FY17 FY18 FY19
PRIOR CURRENT APPROVED
ACTUAL BUDGET BUDGET $ CHANGE % CHANGE
REVENUES
RECORDATION TAX - - - - 0.00%
INTEREST - - - - 0.00%
PRIOR YEAR FUND BALANCE - 278,496 - (278,496) 0.00%
TRANSFER IN - - - - 0.00%
TOTAL OPERATING REVENUE - 278,496 - (278,496) 0.00%
EXPENDITURES
SALARIES & WAGES - - - - 0.00%
CONTRACTED SERVICES - - - - 0.00%
SUPPLIES & MATERIALS - - - - 0.00%
BENEFIT EXPENSE - - - - 0.00%
OTHER CHARGES 249,050 278,496 - (278,496) 0.00%
CAPITAL OUTLAY - - - - 0.00%
TOTAL OPERATING EXPENDITURES 249,050 278,496 - (278,496) 0.00%
OPERATING SURPLUS (DEFICIT) (249,050) - - -

QUEEN ANNE'S COUNTY SANITARY DISTRICT
FISCAL 2019 BUDGET
KNS&G KNS&G TOTAL
WWATER WATER O&M
USER REVENUES 5,515,266 2,585,070 8,100,336
INSPECTION FEES 50,000 1,500 51,500
INTEREST 15,000 30,000 45,000
USER INTEREST 90,000 45,000 135,000
INTERFUND TRANSFER IN - -
TRANSFER IN (DEBT SERVICE FUND) 1,630,893 - 1,630,893
DEVELOPER REVIEW & EXACTIONS 2,000 2,000
OTHER REVENUES 342,000 175,000 517,000
TOTAL REVENUE 7,645,159 2,836,570 10,481,729
ADMINISTRATION & INSPECTION
SALARIES & WAGES 707,291 327,147 1,034,438
CONTRACTED SERVICES 105,500 79,500 185,000
SUPPLIES & MATERIALS 60,500 72,750 133,250
BENEFITS EXPENSE 247,420 120,878 368,298
OTHER CHARGES 1,297,855 48,000 1,345,855
CAPITAL OUTLAY - - -
TOTAL 2,418,566 648,274 3,066,840
COLLECTION
SALARIES & WAGES 1,293,076 - 1,293,076
CONTRACTED SERVICES 260,000 - 260,000
SUPPLIES & MATERIALS 451,500 - 451,500
BENEFITS EXPENSE 595,850 - 595,850
OTHER CHARGES 300,000 - 300,000
CAPITAL OUTLAY 307,500 - 307,500
TOTAL 3,207,926 - 3,207,926
DISTRIBUTION
SALARIES & WAGES - 109,953 109,953
CONTRACTED SERVICES - 81,500 81,500
SUPPLIES & MATERIALS - 39,850 39,850
BENEFITS EXPENSE - 56,845 56,845
OTHER CHARGES - - -
CAPITAL OUTLAY - - -
TOTAL - 288,148 288,148

QUEEN ANNE'S COUNTY SANITARY DISTRICT
FISCAL 2019 BUDGET
KNS&G KNS&G TOTAL
WWATER WATER O&M
TREATMENT
SALARIES & WAGES 412,078 533,609 945,686
CONTRACTED SERVICES 366,000 185,000 551,000
SUPPLIES & MATERIALS 438,000 374,250 812,250
BENEFITS EXPENSE 185,340 254,289 439,628
OTHER CHARGES 253,000 182,000 435,000
CAPITAL OUTLAY 150,000 275,000 425,000
TOTAL 1,804,417 1,804,147 3,608,564
SHOP
SALARIES & WAGES - - -
CONTRACTED SERVICES 135,000 55,000 190,000
SUPPLIES & MATERIALS 77,250 41,000 118,250
BENEFITS EXPENSE - - -
OTHER CHARGES 2,000 - 2,000
CAPITAL OUTLAY - - -
TOTAL 214,250 96,000 310,250
TOTAL EXPENSES 7,645,159 2,836,570 10,481,729
SURPLUS (DEFICIT) - - -