FY2021 Resolution & Budget

20-11

A RESOLUTION TO ESTABLISH THE FISCAL YEAR 2021

ANNUAL BUDGET AND APPROPRIATIONS

WHEREAS a public hearing has been held on May 26 at 7:00pm at the Liberty Building;

BE IT RESOLVED THIS 9th day of June 2020, by the County Commissioners of Queen Anne's County, that except as otherwise provided herein, a real estate tax rate for Fiscal Year 2021 of $.8471 per $100 of assessed valuation, which is .0113 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 $.7295 per $100 of assessed valuation, and the tax rate for the municipality of Millington shall be $.7694 per $100 of assessed valuation;

AND BE IT FURTHER RESOLVED that a tax rate for Fiscal Year 2021 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 2021. 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 the annual sewer and water operations and maintenance rate escalator for all Sanitary District rate schedules for the Fiscal Year 21 budget year is set at 2.5%, with the exception of the Southern Kent Island Subdistrict which shall see no increase in rates;

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 Resolution 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;

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AND BE IT FURTHER RESOLVED that financial status reports shall be provided to the Commissioners on a quarterly basis;

AND BE IT FURTHER RESOLVED that in Fiscal Year 2021 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 16 years;

AND BE IT FURTHER RESOLVED that the fee for Residential Solid Waste Disposal Ticket Books will increase by $5 to $55 per book in Fiscal Year 2021, and will increase to $60 per book in Fiscal Year 2022;

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 $1,542,178 above the Fiscal Year 2020 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 the revenue received from the personal property tax on solar generation of electricity shall be budgeted for farmland preservation.

AND BE IT FURTHER RESOLVED that there will be a review of outstanding balances for capital projects at the close of Fiscal Year 2020.

AND BE IT FURTHER RESOLVED that there will be a continuing annual review of capital projects based on annual budgeted amounts versus annual spending.

AND BE IT FURTHER RESOLVED that any savings from capital projects shall be returned to the General Capital Projects Fund. Any re-appropriation of said savings requires the approval of the County Commissioners. Project funds must be expended within three years.

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 2021, 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

_____________________________

James J. Moran ___________________

Margie Houck _____________________________

Executive Assistant Jack N. Wilson _____________________________

Stephen Wilson _____________________________

Philip L. Dumenil _____________________________

Christopher M. Corchiarino

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FY2021 BUDGET REVENUES

COUNTY COMMISSIONERS'S BUDGET

GENERAL FUND REVENUE

FY21 FY20-FY21

FY19 Actual FY20 Budget Approved $ Change Revenue Sources - By Type Taxes Real & Personal Prop Taxes 68,767,383 68,516,949 70,130,041 1,613,092 Income Taxes 55,282,162 56,223,688 52,415,276 ( 3,808,412) Public Utility Tax 1,810,526 1 ,600,000 1 ,850,000 250,000 Admission & Amusement Tax 1 55,913 171,700 160,000 (11,700) Hotel Tax 6 50,613 626,200 463,085 (163,115) Franchise Fee 4 85,521 500,000 485,000 (15,000)

Recordation Taxes 5,806,760 5 ,531,750 5 ,250,000 (281,750) Transfer Taxes 2,093,502 2 ,012,894 1 ,820,663 (192,231) State Shared Taxes/Highway User 1,121,945 1 ,166,193 1 ,250,000 83,807 Licenses & Permits 6 84,773 643,564 641,055 (2,509) Intergovernmental 2,192,929 2 ,079,949 2 ,050,000 (29,949) Service Charges 2,976,554 2 ,819,000 2 ,500,000 (319,000) Miscellaneous Interest & Insurance Income 1,201,645 400,000 350,000 (50,000)

Rents 1 84,465 164,500 154,500 (10,000) Fines 81,384 89,500 90,500 1,000 Other Income 6 51,923 398,250 355,000 (43,250) Transfers In - 1 ,425,251 1 ,833,980 408,729 Revenue Stabilization - - 2 ,031,440 2,031,440 Fund Balance - 688,603 - (688,603)

TOTAL REVENUES 144,147,998 145,057,991 143,830,540 (1,227,451)

TAX RATES:

1. Real Property Tax revenue for FY21 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 FY21 is based on a rate of $2.1178 per $100 of assessed valuation

3. Local Income Tax revenue for FY2021 is based on a rate of 3.20% of the Maryland Taxable Income

4. Recordation Tax revenue for FY21 is based on a rate of $4.95 per $500 of the value of the recorded transaction

5. Transfer Tax revenue for FY21 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 FY21 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 FY21 is based on a rate of 5% of the value of the

amusement or admission

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QUEEN ANNE'S COUNTY

FY2021 EXPENDITURES

COUNTY COMMISSIONERS' BUDGET

FY21 FY20-FY21 %

FY19 Actual FY20 Budget Approved $ Change Change County Administration County Commissioners 407,055 479,206 483,644 4,438 0.9% Executive 446,403 445,460 431,232 (14,228) -3.2% Legal 415,732 471,700 501,700 30,000 6.4% Budget & Finance 1,202,017 1,287,883 1,337,801 49,918 3.9% Information Technology 1,462,936 1,670,791 1,948,644 277,853 16.6% Human Resources 548,914 640,727 625,316 (15,411) -2.4% Economic & Tourism Development 447,778 618,585 679,737 61,152 9.9%

QAC-TV 364,338 398,641 410,390 11,749 2.9%

TOTAL 5,295,173 6,012,993 6,418,464 405,471 6.7%

Community Services Area Agency on Aging 1,398,544 1,816,281 1,877,529 61,248 3.4% Housing & Community Services 730,543 848,536 621,730 (226,806) -26.7% Local Management Board 438,449 430,786 432,045 1,259 0.3%

TOTAL 2,567,536 3,095,603 2,931,304 (164,299) -5.3%

Planning & Zoning 1,874,529 2,008,237 2,046,822 38,585 1.9% Public Safety Detention Center 4,580,674 5,197,772 5,102,975 (94,797) -1.8% Emergency Services 9,080,539 10,036,973 10,106,685 69,712 0.7%

TOTAL 13,661,213 15,234,745 15,209,660 (25,085) -0.2%

Public Works Administration 576,481 634,715 542,432 (92,283) -14.5% Animal Services* - - 748,648 748,648 100% Engineering 553,330 726,297 853,584 127,287 17.5% General Services 2,248,146 2,531,743 2,498,696 (33,047) -1.3% Roads 4,292,841 5,111,437 4,980,542 (130,895) -2.6% Solid Waste 1,468,406 1,724,640 1,650,368 (74,272) -4.3% Property Management 109,847 105,150 320,180 215,030 204.5%

TOTAL 9,249,051 10,833,982 11,594,450 760,468 7.0%

Parks and Recreation Parks 3,529,332 4,287,414 4,144,974 (142,440) -3.3% Recreation 776,564 952,080 1,063,523 111,443 11.7% Airport 195,374 59,942 59,669 (273) -0.5% Golf Course 143,012 290,953 198,388 (92,565) -31.8%

TOTAL 4,644,282 5,590,389 5,466,554 (123,835) -2.2%

SUBTOTAL GENERAL COUNTY GOVT: 37,291,784 42,775,949 43,667,254 891,305 2.1% *Note: Animal Welfare League received $550,000 in FY2020 for animal services.

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QUEEN ANNE'S COUNTY

FY2021 EXPENDITURES

COUNTY ADMINISTRATOR'S BUDGET

FY21 FY20-FY21 %

FY19 Actual FY20 Budget Approved $ Change Change Board of Education 56,884,381 59,491,381 61,033,559 1,542,178 2.6% Other Agencies State's Attorney's Office 1,255,255 1 ,369,012 1 ,375,380 6,368 0.5% 4-H Park 82,941 84,200 93,300 9,100 10.8% Sheriff's Office 7,646,917 8 ,652,460 8 ,191,366 ( 461,094) -5.3% Orphans' Court 80,843 99,148 88,143 (11,005) -11.1% Circuit Court 476,413 625,980 709,297 83,317 13.3%

Fire Protection & Rescue 3,704,084 3 ,949,818 3 ,959,026 9,208 0.2% Chesapeake College 2,012,986 2 ,061,413 2 ,009,418 (51,995) -2.5% QAC Free Library 1,833,513 1 ,889,225 1 ,957,600 68,375 3.6% Board of Elections 715,911 942,694 969,448 26,754 2.8% Health Department 1,899,887 2 ,439,658 2 ,450,480 10,822 0.4% Social Services 368,219 176,305 175,479 (826) -0.5% Soil Conservation Service 206,369 216,997 207,406 (9,591) -4.4%

UMD Extension Service 290,988 339,294 345,563 6,269 1.8%

TOTAL 2 0,574,326 22,846,204 22,531,906 (314,298) -1.4%

Debt Board of Education 7,138,967 7 ,317,891 6 ,074,728 (1,243,163) -17.0% General County Government 5,028,711 5 ,755,201 5 ,701,898 (53,303) -0.9%

TOTAL 1 2,167,678 13,073,092 11,776,626 (1,296,466) -9.9%

Other Intergovernmental 469,696 638,686 663,686 25,000 3.9% General Insurance 468,252 670,000 700,000 30,000 4.5% Benefits/OPEB 3,043,510 3 ,428,854 4 ,106,425 677,571 19.8% Local Grants 758,156 575,045 691,675 116,630 20.3% Transfer to Capital/Other 8,299,143 1 ,164,289 419,659 (744,630) -64.0% Non-Departmental 928,514 1 ,126,748 539,300 (587,448) -52.1% Salary Lapse - (1,124,856) (2,124,856) (1,000,000) 88.9%

Contingency 251,496 392,599 425,306 32,707 8.3% Contingency for Budget Savings - - ( 600,000) (600,000) 100.0%

TOTAL 1 4,218,767 6,871,365 4 ,821,195 (2,050,170) -29.8%

TOTAL GENERAL FUND: 141,136,936 145,057,991 143,830,540 (1,227,451) -0.85%

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Queen Anne's County Board of Education FY2020-2021 Budget Appropriation & Categories

FY2020 FY2021 FY2021 FY2021

County COUNTY BOE BOE Commissioners FY2020-2021 APPROPRIATION Board of Education Approved Request Approved Change Revenues Current Expense - Maint. of Effort 59,491,381 61,033,559 61,033,559 1,542,178 Above Maint. Of Effort - 3,548,645 - - County Total 59,491,381 64,582,204 61,033,559 1,542,178 61,033,559 State (unrestricted) 35,804,703 36,609,569 36,609,569 804,866 Federal (unrestricted) - - - - Restricted 7,376,465 7,376,465 7,376,465 -

Fund Balance 234,000 - 200,000 (34,000) Board Sources 440,000 440,000 440,000 -

TOTAL 103,346,549 109,008,238 105,659,593 2,313,044

Categories Administration 2,056,226 2,168,874 2,102,248 46,021 Mid-Level Administration 5,020,983 5,296,050 5,133,360 112,377 Instruction 41,461,178 43,732,568 42,389,139 927,961 Special Education 9,307,466 9,817,362 9,515,780 208,314 Student Personnel Services 494,089 521,157 505,147 11,058 Health Services 809,213 853,545 827,325 18,111 Transportation 7,336,061 7,737,956 7,500,253 164,192 Operation of Plant 6,391,338 6,741,478 6,534,386 143,047

Maintenance of Plant 1,975,130 2,083,335 2,019,336 44,206 Fixed Charges 21,637,348 22,822,718 22,121,622 484,275 Restricted Programs 6,857,517 7,233,196 7,010,998 153,481

TOTAL 103,346,549 109,008,238 105,659,593 2,313,044

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Queen Anne's County Budget: FY2021 Department of Aging FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues Transfer In $ 1,400,901 $ 1,816,281 $ 1,877,529 $ 61,248 3.4% Intergovernmental 1,144,742 1,072,767 1,124,691 51,924 4.8% Charges for Services 91,183 116,100 116,100 - 0.0% Miscellaneous 67,498 38,000 71,000 33,000 86.8% Total Revenue 2,704,324 3,043,148 3,189,320 1 46,172 4.8%

Expenditures Salaries & Wages 1,505,391 1,583,712 1,672,812 89,100 5.6% Contracted Services 247,521 281,943 289,769 7,826 2.8% Supplies & Materials 241,107 340,882 351,510 10,628 3.1% Benefits 627,215 726,161 754,379 28,218 3.9% Other Charges 77,376 95,450 105,850 10,400 10.9% Capital Outlay - 15,000 15,000 - 0.0% Total Expenditures 2,698,610 3,043,148 3,189,320 1 46,172 4.8% Operating Surplus (Deficit) $ 5,714 $ - $ - $ -

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Queen Anne's County Budget: FY2021 Bay Bridge Airport FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues Transfer In $ 217,778 $ 59,942 $ 59,669 $ (273) -0.5% Intergovernmental 725,109 2,075 - (2,075) -100.0% Charges for Services 24,818 29,863 23,500 (6,363) -21.3% Miscellaneous 600,524 575,031 553,554 (21,477) -3.7% Total Revenue 1,568,229 666,911 6 36,723 (30,188) -4.5%

Expenditures Salaries & Wages 100,969 117,167 115,904 (1,263) -1.1% Contracted Services 80,622 39,700 41,200 1,500 3.8% Supplies & Materials 145,507 148,949 149,450 501 0.3% Benefits 46,131 40,369 39,595 (774) -1.9% Other Charges 578,565 320,726 290,574 (30,152) -9.4% Capital Outlay 479,262 - - - 0.0% Total Expenditures 1,431,056 666,911 6 36,723 (30,188) -4.5% Operating Surplus (Deficit) $ 137,173 $ - $ - $ -

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Queen Anne's County Budget: FY2021 Blue Heron Golf Course FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues Transfer In $ 158,232 $ 2 90,953 $ 198,388 $ (92,565) -31.8% Charges for Services 424,925 375,500 404,000 28,500 7.6% Miscellaneous ( 36,356) 1,800 1,800 - 0.0% Total Revenue 546,801 668,253 6 04,188 (64,065) -9.6% Expenditures Salaries & Wages 126,479 168,718 162,394 (6,324) -3.7%

Contracted Services 242,047 281,381 286,780 5,399 1.9% Supplies & Materials 36,879 50,800 62,350 11,550 22.7% Benefits 24,977 23,076 22,231 (845) -3.7% Other Charges 103,409 144,278 70,433 (73,845) -51.2% Capital Outlay 13,010 - - - 0.0% Total Expenditures 546,801 668,253 6 04,188 (64,065) -9.6% Operating Surplus (Deficit) $ - $ - $ - $ -

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Queen Anne's County Budget: FY2021 Housing & Community Services FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues Transfer In $ 730,543 $ 8 48,536 $ 621,730 $ (226,806) -26.7% Other Taxes 179,899 200,000 200,000 - 0.0% Intergovernmental 156,288 211,961 223,477 11,516 5.4% Charges for Services - 350,000 100,000 (250,000) -71.4% Miscellaneous 20,242 - - - 0.0% Prior Year Fund Balance - 150,000 150,000 - 0.0%

Total Revenue 1,086,972 1,760,497 1,295,207 (465,290) Expenditures Salaries & Wages 333,567 339,425 337,758 (1,667) -0.5% Contracted Services 7,439 38,500 101,000 62,500 162.3% Supplies & Materials 2,424 7,074 7,074 - 0.0% Benefits 134,640 150,806 150,667 (139) -0.1% Other Charges 176,321 1,224,692 698,708 (525,984) -42.9% Capital Outlay - - - - 0.0% Total Expenditures 654,391 1,760,497 1,295,207 (465,290) -26.4%

Operating Surplus (Deficit) $ 432,581 $ - $ - $ -

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Queen Anne's County Budget: FY2021 Community Partnerships for Children FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues Transfer In $ 438,449 $ 4 30,786 $ 432,045 $ 1,259 0.3% Intergovernmental 813,729 713,592 667,658 (45,934) -6.4% Miscellaneous 5,058 5,040 - (5,040) -100.0% Total Revenue 1,257,236 1,149,418 1,099,703 (49,715) -4.3% Expenditures Salaries & Wages 194,887 203,843 203,695 (148) -0.1%

Contracted Services 560,812 416,166 392,141 (24,025) -5.8% Supplies & Materials 33,370 27,986 27,991 5 0.0% Benefits 58,662 67,245 60,857 (6,388) -9.5% Other Charges 409,505 434,178 415,019 (19,159) -4.4% Capital Outlay - - - - 0.0% Total Expenditures 1,257,236 1,149,418 1,099,703 (49,715) -4.3% Operating Surplus (Deficit) $ - $ - $ - $ -

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Queen Anne's County Budget: FY2021 Public Landings & Marinas FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues Intergovernmental $ 888,592 $ 31,045 $ 20,000 $ (11,045) -35.6% Charges for Services 454,071 448,750 454,750 6,000 1.3% Miscellaneous 21,823 18,500 18,500 - 0.0% Transfer In 1,895 - - - 0 Prior Year Fund Balance - 24,908 - - -100.0% Total Revenue 1,366,381 523,203 4 93,250 (5,045) -5.7%

Expenditures Salaries & Wages 154,626 185,260 182,605 (2,655) -1.4% Contracted Services 864,930 69,509 74,239 4,730 6.8% Supplies & Materials 30,056 33,300 34,300 1,000 3.0% Benefits 74,381 75,302 59,038 (16,264) -21.6% Other Charges 215,310 149,532 132,768 (16,764) -11.2% Capital Outlay 4,650 10,300 10,300 - 0.0% Total Expenditures 1,343,953 523,203 4 93,250 (29,953) -5.7% Operating Surplus (Deficit) $ 22,428 $ - $ - $ -

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Queen Anne's County Budget: FY2021 Grants Fund FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues Transfer In $ 19,761 $ 11,410 $ 29,659 $ 18,249 159.9% Intergovernmental 190,075 638,545 794,475 155,930 24.4% Charges for Services 510 25,000 27,500 2,500 10.0% Miscellaneous 11,920 34,500 41,000 6,500 18.8% Total Revenue 222,266 709,455 8 92,634 1 83,179 25.8% Expenditures

Salaries & Wages 76,893 380,250 401,414 21,164 5.6% Contracted Services - 500 1,000 500 100.0% Supplies & Materials - 21,000 26,992 5,992 28.5% Benefits 20,113 121,059 95,140 (25,919) -21.4% Other Charges 49,011 108,408 185,330 76,922 71.0% Capital Outlay 76,249 78,238 182,758 - 133.6% Total Expenditures 222,266 709,455 8 92,634 1 83,179 25.8% Operating Surplus (Deficit) $ - $ - $ - $ -

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Queen Anne's County Budget: FY2021 Agricultural Transfer Tax Fund FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues Ag Transfer Tax $ 49,723 $ 2 50,000 $ 250,000 $ - 0.0% Transfer In - 701,447 $ 600,000 (101,447) -14.5% Prior Year Fund Balance - 48,553 - (48,553) -100.0% Total Revenue 49,723 1,000,000 8 50,000 (150,000) -114.5% Expenditures Other Charges - 1,000,000 850,000 - -15.0%

Total Expenditures - 1,000,000 8 50,000 (150,000) -15.0% Operating Surplus (Deficit) $ 49,723 $ - $ - $ -

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Queen Anne's County Budget: FY2021 Law Library FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues Charges for Services $ 14,769 $ 10,000 $ 10,000 $ - 0.0% Miscellaneous 42,616 15,500 15,500 - 0.0% Total Revenue 57,385 25,500 25,500 - 0.0% Expenditures Supplies & Materials 2,174 25,000 25,000 - 0.0% Other Charges 315 500 500 - 0.0% Total Expenditures 2,489 25,500 25,500 - 0.0%

Operating Surplus (Deficit) $ 54,896 $ - $ - $ -

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Queen Anne's County Budget: FY2021 Inmate Welfare Fund FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues Intergovernmental $ 5,073 $ 9,950 $ 10,890 $ 940 9.4% Charges for Services 121,258 125,000 125,000 - 0.0% Miscellaneous 15,270 22,350 16,310 (6,040) -27.0% Prior Year Fund Balance - 10,950 10,950 - 0.0% Total Revenue 141,601 168,250 1 63,150 (5,100) -3.0% Expenditures

Contracted Services 72 250 150 (100) -40.0% Supplies & Materials 139,698 140,000 140,000 - 0.0% Other Charges - 5,000 5,000 - 0.0% Capital Outlay 1,290 23,000 18,000 (5,000) -21.7% Total Expenditures 141,060 168,250 1 63,150 (5,100) -3.0% Operating Surplus (Deficit) $ 541 $ - $ - $ -

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Queen Anne's County Budget: FY2021 Kent Narrows Special Revenue Fund FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues Special Assessments Property Tax $ 37,385 $ 38,000 $ 38,000 $ - 0.0% Miscellaneous 4,219 - - - 0.0% Prior Year Fund Balance - - - - 0.0% Total Revenue 41,604 38,000 38,000 - 0.0% - Expenditures Other Charges 20,000 38,000 38,000 - 0.0% Total Expenditures 20,000 38,000 38,000 - 0.0%

Operating Surplus (Deficit) $ 21,604 $ - $ - $ -

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Queen Anne's County Budget: FY2021 Narrows Point Shore Erosion FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues Benefit Assessment $ 27,766 $ 27,766 $ 27,391 $ (375) -1.4% Total Revenue 27,766 27,766 27,391 (375) -1.4% Expenditures Debt Service - Principal 32,280 25,530 27,391 1,861 7.3% Other Charges (4,618) 2,236 - - -100.0% Total Expenditures 27,662 27,766 27,391 (375) -1.4%

Operating Surplus (Deficit) $ 104 $ - $ - $ -

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Queen Anne's County Budget: FY2021 Price Creek Dredging Fund FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues Benefit Assessment $ 23,753 $ 24,000 $ 24,000 $ - 0.0% Miscellaneous 149 - - 0.0% Total Revenue 23,902 24,000 24,000 - 0.0% Expenditures Debt Service - Principal 24,000 24,000 24,000 - 0.0% Total Expenditures 24,000 24,000 24,000 - 0.0% Operating Surplus (Deficit) $ (98) $ - $ - $ -

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Queen Anne's County Budget: FY2021 Grove Creek Dredging Fund FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues Benefit Assessment $ 19,914 $ 20,425 $ 20,425 $ - 0.0% Miscellaneous 185 - - - 0.0% Total Revenue 20,099 20,425 20,425 - 0.0% Expenditures Debt Service - Principal 20,425 20,425 20,425 - 0.0% Total Expenditures 20,425 20,425 20,425 - 0.0% Operating Surplus (Deficit) $ (326) $ - $ - $ -

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Queen Anne's County Budget: FY2021 Economic Development Incentive Fund FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues Transfer In $ 288,000 $ - $ - $ - 100.0% Prior Year Fund Balance - - 97,900 97,900 100.0% Miscellaneous 27,100 - 27,100 27,100 100.0% Total Revenue 315,100 - 1 25,000 1 25,000 300.0% Expenditures Other Charges 266,334 - 125,000 - 100.0% Total Expenditures 266,334 - 1 25,000 1 25,000 100.0%

Operating Surplus (Deficit) $ 48,766 $ - $ - $ -

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Queen Anne's County Budget: FY2021 Economic Development BRIDGE Fund FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues Prior Year Fund Balance $ - $ 2 15,200 $ - $ (215,200) -100.0% Total Revenue - 215,200 - (215,200) -100.0% Expenditures Other Charges 288,000 215,200 - (215,200) -100.0% Total Expenditures 288,000 215,200 - (215,200) -100.0% Operating Surplus (Deficit) $ (288,000) $ - $ - $ -

PAGE 23

Queen Anne's County Budget: FY2021 Rural Legacy Fund FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues Intergovernmental $ 2,118,200 $ 2,029,259 $ - $ (2,029,259) -100.0% Miscellaneous 21,711 - - - 0.0% Total Revenue 2,139,911 2,029,259 - (2,029,259) -100.0% Expenditures Other Charges 2,127,749 2,029,259 - (2,029,259) -100.0% Total Expenditures 2,127,749 2,029,259 - (2,029,259) -100.0%

Operating Surplus (Deficit) $ 12,162 $ - $ - $ -

PAGE 24

Queen Anne's County Budget: FY2021 KNS&G Wastewater FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues User Revenues $ 5,944,965 $ 6,124,509 $ 6,046,357 $ (78,152) -1.3% Inspection Fees 301,710 100,000 200,000 - 100.0% Interest 29,731 20,000 30,000 - 50.0% User Interest 90,056 90,000 90,000 - 0.0% Transfer In (for Debt Service) - 1,059,710 1,059,710 - 0.0% Developer Review & Exactions 8,817 1,500 5,000 3,500 233.3%

Other Revenues 140,203 3,000 93,600 90,600 3020.0% County Funds - - - - 0.0% Total Revenue 6,515,482 7,398,719 7,524,667 15,948 1.7% Expenditures Admin & Inspections 1,182,902 2,433,646 2,521,233 87,587 3.6% Collection 3,575,313 3,147,785 3,258,530 110,745 3.5% Treatment 1,349,744 1,574,788 1,572,404 (2,384) -0.2% Shop 149,950 242,500 172,500 (70,000) -28.9% Total Expenditures $ 6,257,909 $ 7,398,719 $ 7,524,667 $ 125,948 1.7%

Operating Surplus (Deficit) $ 257,573 $ - $ - $ -

PAGE 25

Queen Anne's County Budget: FY2021 KNS&G Water FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues User Revenues $ 2,437,041 $ 2,684,673 $ 2,441,900 $ (242,773) -9.0% Inspection Fees - - - - 0.0% Interest 56,489 40,000 55,000 - 37.5% User Interest 53,483 45,000 55,000 - 22.2% Other Revenues 169,852 160,000 175,000 15,000 9.4% County Funds - - - - 0.0% Total Revenue 2,716,865 2,929,673 2,726,900 (227,773)

Expenditures Admin & Inspections 575,512 497,874 431,312 (66,562) -13.4% Collection - - - - 0.0% Distribution 358,064 389,887 347,612 (42,275) -10.8% Treatment 1,339,570 1,955,912 1,861,976 (93,936) -4.8% Shop 87,021 86,000 86,000 - 0.0% Total Expenditures 2,360,167 2,929,673 2,726,900 (202,773) -6.9% Operating Surplus (Deficit) $ 356,698 $ - $ - $ -

PAGE 26

Queen Anne's County Budget: FY2021 SKI Wastewater FY20 Current FY21 Approved FY19 Actual Budget Budget $ Change % Change Revenues User Revenues $ 14,100 $ 1 29,627 $ 119,136 $ (10,491) -8.1% Total Revenue 14,100 129,627 1 19,136 (10,491) -8.1% Expenditures Admin & Inspections - 25,447 17,196 (8,251) -32.4% Collection - 104,180 101,940 (2,240) -2.2% Treatment - - - - 0.0% Shop - - - - 0.0% Total Expenditures $ - $ 129,627 $ 119,136 $ (10,491) -8.1%

Operating Surplus (Deficit) $ 14,100 $ - $ - $ -

PAGE 27

QUEEN ANNE'S COUNTY

IMPACT FEE FUND

FISCAL 2021 BUDGET

BOARD OF EDUCATION VOLUNTEER FIRE DEPARTMENT PARKS & RECREATION

FY19 FY20 FY21 FY19 FY20 FY21 FY19 FY20 FY21

PRIOR CURRENT APPROVED PRIOR CURRENT APPROVED PRIOR CURRENT APPROVED

ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET

REVENUES

IMPACT FEE REVENUE 1,318,609 1,200,000 1,833,980 255,242 200,000 200,000 196,071 150,000 150,000

INTEREST 175,715 - - 7,974 500 500 14,560 400 400

TRANSFER IN FROM GENERAL FUND - - - 36,007 90,000 90,000 - - -

TOTAL REVENUE 1,494,324 1,200,000 1,833,980 299,223 290,500 290,500 2 10,631 150,400 150,400

EXPENDITURES

TRANSFER TO GENERAL FUND - 1,200,000 1,833,980 - - - - - -

TRANSFER TO CAPITAL PROJECTS - - - - - - 1,364,593 150,400 150,400

VOLUNTEER FIRE DEPARTMENTS - - - 413,493 290,500 290,500 - - -

TOTAL EXPENDITURES - 1,200,000 1,833,980 413,493 290,500 290,500 1,364,593 150,400 150,400

NET INCOME/(LOSS) 1,494,324 - - (114,270) - - (1,153,962) - -

PAGE 28

QUEEN ANNE'S COUNTY

CAPITAL BUDGET BY YEAR

FY 2021

DESCRIPTION PAYGO GRANTS BONDS OPERATING FUND BALANCE OTHER TOTAL

ALLOCATION TO VOLUNTEER FIRE DEPARTMENTS - - - - 625,000 - 6 25,000

4-H PARK IMPROVEMENTS (QAC Park Board) - - - - 176,500 - 1 76,500

QACTV EQUIPMENT - - - - - 5 2,560 5 2,560

LONG MARSH DITCH - - - - 25,000 - 2 5,000

BEAVERDAM TAX DITCH - - - - 20,000 - 2 0,000

CHESAPEAKE HERITAGE & VISITORS CENTER - - 3 0,000 - - - 3 0,000

BLUE HERON GOLF COURSE IMPROVEMENTS - - - - 10,000 - 1 0,000

TOTAL OUTSIDE AGENCIES AND OTHER - - 3 0,000 - 856,500 5 2,560 9 39,060

TRAFFIC STUDY - - - 50,000 - 5 0,000

COUNTY FACILITIES - 3 00,000 - - - 3 00,000

PUBLIC DRAINAGE & STORMWATER MANAGEMENT 50,000 7 5,000 - - 2 5,000 1 50,000

YMCA - 800,000 - - - - 8 00,000

HOUSING AUTHORITY FACILITY RECAP - - 2 50,000 - - - 2 50,000

TOTAL ADMINISTRATION & GENERAL SERVICES - 850,000 6 25,000 - 50,000 2 5,000 1 ,550,000

WEED CONTROL EQUIPMENT - - - 60,000 6 0,000

TOTAL PROPERTY MANAGEMENT - - - - 60,000 - 6 0,000

SHERIFF CARS - - - - 6 21,698 6 21,698

TOTAL SHERIFF - - - - - 6 21,698 6 21,698

CARDIAC CARE EQUIPMENT - - - 37,753 - 3 7,753

DES - REPLACEMENT VEHICLES - - - - 50,854 - 5 0,854

PUBLIC SAFETY NETWORK - 1 90,000 - - - 1 90,000

SCBA & PROTECTIVE GEAR - - - 88,169 - 8 8,169

CAD REPLACEMENT - 1 ,550,000 - - - 1 ,550,000

EMERGENCY SERVICES BUILDING RENOVATIONS - - - - 2 90,000 2 90,000

EMERGENCY SHELTER STORAGE BUILDING - - - - 2 00,000 2 00,000

TOTAL DEPARTMENT OF EMERGENCY SERVICES - - 1 ,740,000 - 176,776 4 90,000 2 ,406,776

KITCHEN APPLIANCE REPLACEMENT - - - 10,000 - 1 0,000

TRANSPORT VEHICLE - 4 5,000 - - - 4 5,000

PAGE 29

QUEEN ANNE'S COUNTY

CAPITAL BUDGET BY YEAR

FY 2021

DESCRIPTION PAYGO GRANTS BONDS OPERATING FUND BALANCE OTHER TOTAL

DETENTION CENTER RENOVATION - 2,598,010 - - - 2 ,598,010

TOTAL DETENTION CENTER - 2,598,010 4 5,000 - 10,000 - 2 ,653,010

COMMUNITY & COMPREHENSIVE PLAN UPDATES - - - 86,000 - 8 6,000

TOTAL PLANNING & ZONING - - - - 86,000 - 8 6,000

IT INFRASTRUCTURE - 2 50,000 - - - 2 50,000

REENGINEERING TECHNOLOGY - - - 50,000 - 5 0,000

COUNTY FIBER INFRASTRUCTURE - - 100,000 - - 1 00,000

PUBLIC FIBER INFRASTRUCTURE - 1 50,000 - - 1 50,000

ERP PROJECT - - - 50,000 - 5 0,000

CAPITAL EQUIPMENT - 8 5,000 - - - 8 5,000

TOTAL IT - - 4 85,000 100,000 100,000 - 6 85,000

TRANSFER STATION - IMPROVEMENTS - 5 0,000 - - - 5 0,000

CAPITAL EQUIPMENT - SMALL & NON-MOTORIZED - - - 28,000 - 2 8,000

TOTAL SOLID WASTE - - 5 0,000 - 28,000 - 7 8,000

KENT ISLAND EXPANSION - 2,500,000 2 ,000,000 - - 2 50,000 4 ,750,000

TOTAL PUBLIC LIBRARY SYSTEM - 2,500,000 2 ,000,000 - - 2 50,000 4 ,750,000

TOTAL RECREATION - - - - - - -

LARGE TRANSIT VEHICLE 300,000 - - 30,000 - 3 30,000

CAPITAL EQUIPMENT - LIGHT VEHICLES - - - 35,000 - 3 5,000

TOTAL AGING - 300,000 - - 65,000 - 3 65,000

ATHLETICS REPLACEMENTS - - - 97,000 - 9 7,000

BAYSIDE ES EXTERIOR WINDOW/DOOR REPLACEMENT x - - 1 80,000 - - - 1 80,000

CLASSROOM TECHNOLOGY - - - 100,000 - 1 00,000

COMPREHENSIVE BUILDING ASSESSMENT - - 8 04,000 - - 8 04,000

CUSTODIAL REPLACEMENT EQUIPMENT - - - 48,000 - 4 8,000

PAGE 30

QUEEN ANNE'S COUNTY

CAPITAL BUDGET BY YEAR

FY 2021

DESCRIPTION PAYGO GRANTS BONDS OPERATING FUND BALANCE OTHER TOTAL

FLEET VEHICLES REPLACEMENT - - - 99,000 - 9 9,000

KENT ISLAND HS - ROOF REPLACEMENT x - - 2 ,440,000 - - - 2 ,440,000

PORTABLES - - 1 26,000 - - - 1 26,000

SECURITY - - 3 00,000 - - - 3 00,000

SUDLERSVILLE ES - CHILLER REPLACEMENT x - - 1 84,000 - - - 1 84,000 SUDLERSVILLE ES - FIRE ALARM REPLACEMENT x - - 1 82,000 - - - 1 82,000

TECHNOLOGY PLAN - - 1,200,000 - 1 ,200,000

TEXTBOOKS - - - 475,000 - 4 75,000

TRANSPORTATION REPLACEMENT - - 5 02,000 - - - 5 02,000

TOTAL BOARD OF EDUCATION - - 4 ,718,000 - 2,019,000 - 6 ,737,000

CAPITAL EQUIPMENT - 2 96,000 - - - 2 96,000

MAJOR MAINTENANCE FUND - 2 00,000 - - - 2 00,000

PARKING LOT PAVING - 1 50,000 - - - 1 50,000

ESSENTIAL OPERATIONS FACILITY - - - 80,000 - 8 0,000

PAVILION/CONCESSION/COMFORT STATION - 1 00,000 - - - 1 00,000

PLAYGROUND - - 100,000 - - 1 00,000

TOTAL PARKS - - 7 46,000 100,000 80,000 - 9 26,000

TOTAL GENERAL CAPITAL PROJECTS - 6,248,010 1 0,439,000 200,000 3,531,276 1 ,439,258 2 1,857,544

CENTREVILLE LANDINGS PARKING LOT PAVING - 250,000 - - - - 2 50,000

CRUMPTON LANDING RAMP & BULKHEAD - 150,000 - - - - 1 50,000

PUBLIC LANDINGS LAND - UNDESIGNATED - - - - 10,000 - 1 0,000

TOTAL PUBLIC LANDINGS ENTERPRISE - 400,000 - - 10,000 - 4 10,000

BAY BRIDGE AIRPORT FUEL DEPOT - - 3 12,500 - - - 3 12,500

RUNWAY

11-29 REHABILITATION 148,500 - - - 1 6,500 1 65,000

TOTAL BAY BRIDGE AIRPORT ENTERPRISE - 148,500 3 12,500 - - 1 6,500 4 77,500 CAPITAL EQUIPMENT - LIGHT VEHICLES/MAINT EQUIPMENT - - - 130,000 - 1 30,000

CAPITAL EQUIPMENT - HEAVY & CONSTRUCTION - 2 15,000 - - - 2 15,000

CAPITAL EQUIPMENT - SMALL & NON-MOTORIZED EQUIPMENT - - - 60,000 - 6 0,000

ASPHALT OVERLAYS - 1 ,563,000 - - - 1 ,563,000

PAGE 31

QUEEN ANNE'S COUNTY

CAPITAL BUDGET BY YEAR

FY 2021

DESCRIPTION PAYGO GRANTS BONDS OPERATING FUND BALANCE OTHER TOTAL

PARKING LOT OVERLAYS - 5 0,000 - - - 5 0,000

TOTAL ROADS BOARD CAPITAL PROJECTS - - 1 ,828,000 - 190,000 - 2 ,018,000

VACUUM PUMP - - - 60,000 - - 6 0,000

CAPITAL EQUIPMENT REPLACEMENT - - - 185,000 - - 1 85,000

SOUTHERN KENT ISLAND - PHASE III STEP - - - - - 2 00,000 2 00,000

COUNTY WIDE ORTHO/PLANIMETRIC MAPPING - - - 5,000 - - 5 ,000

COLLECTION STATION METERING - - - 25,000 - - 2 5,000

SOUTHERN KENT ISLAND - PHASE III COMMUNITY - - - - 1 25,000 1 25,000

SOUTHERN KENT ISLAND - PHASE II STEP - - - - - 3 ,000,000 3 ,000,000

SOUTHERN KENT ISLAND - PHASE II COMMUNITY MAINS - - - - - 1 ,750,000 1 ,750,000 SOUTHERN KENT ISLAND - SEWER PHASE I STEP - - - - - 4 ,375,000 4 ,375,000 SYSTEMIC REPLACEMENT OF MECHANICAL COMPONENTS - - - 100,000 - - 1 00,000

TOTAL SEWER ENTERPRISE - - - 375,000 - 9 ,450,000 9 ,825,000

COUNTY WIDE ORTHO/PLANIMETRIC MAPPING - - - 5,000 - - 5 ,000

CAPITAL EQUIPMENT REPLACEMENT - - - 163,000 - - 1 63,000

WTP BACKWASH CONTROL PROJECT - - - 25,000 - - 2 5,000

WATER - MASTER WATER STUDY - - - 50,000 - - 5 0,000

TOTAL WATER ENTERPRISE - - - 243,000 - - 2 43,000

TOTAL ALL CAPITAL PROJECTS - 6,796,510 1 2,579,500 818,000 3,731,276 1 0,905,758 3 4,831,044 *Note: FY21 Capital Budget for all projects (excluding Enterprise Funds) = $23.8 million

PAGE 32

QUEEN ANNE'S COUNTY

CAPITAL BUDGET SUMMARY BY EXPENDITURE

FY 2021-2026

PROJECT DESCRIPTION FY21 FY22 FY23 FY24 FY25 FY26 TOTAL

400217 ALLOCATION TO VOLUNTEER FIRE DEPARTMENTS 6 25,000 - - - - - 625,000 400293 4-H PARK IMPROVEMENTS (QAC Park Board) 1 76,500 151,000 1 63,000 101,000 102,000 118,000 811,500 400749 QACTV EQUIPMENT 5 2,560 52,560 5 2,560 52,560 52,560 52,560 315,360

STATE'S ATTORNEY VEHICLE REPLACEMENT - - - 32,000 - - 32,000

400271 LONG MARSH DITCH 2 5,000 - - - - - 25,000

400269 BEAVERDAM TAX DITCH 2 0,000 - - - - - 20,000

400891 CHESAPEAKE HERITAGE & VISITORS CENTER 3 0,000 30,000 - - 30,000 - 90,000 300011 BLUE HERON GOLF COURSE IMPROVEMENTS 1 0,000 100,000 1 00,000 100,000 100,000 - 410,000 TOTAL OUTSIDE AGENCIES AND OTHER 9 39,060 333,560 3 15,560 285,560 284,560 170,560 2,328,860

400871 TRAFFIC STUDY 5 0,000 - - - - - 50,000

400003 COUNTY FACILITIES 3 00,000 360,000 3 70,000 380,000 390,000 400,000 2,200,000 400359 PUBLIC DRAINAGE & STORMWATER MANAGEMENT 1 50,000 300,000 3 00,000 300,000 300,000 300,000 1,650,000

400715 CAPITAL EQUIPMENT - LIGHT VEHICLES - - - - 30,000 30,000 60,000

400923 HISTORIC COURTHOUSE - 2,225,000 1,500,000 1,000,000 - - 4,725,000

400893 LIBERTY BUILDING RENOVATION - 200,000 2 25,000 - - - 425,000

CRUMPTON BUILDING - 75,000 7 5,000 75,000 - - 225,000

YMCA 8 00,000 2,300,000 6,000,000 2,000,000 1,000,000 - 12,100,000

EMS STATON 100 RENOVATIONS - 35,000 - 50,000 - - 85,000

HOUSING AUTHORITY FACILITY RECAP 2 50,000 250,000 2 50,000 250,000 250,000 250,000 1,500,000

RAILROAD AVE BUILDING RENO - - 7 0,000 - - - 70,000

SUDLERSVILLE SENIOR CENTER RENO - - 1 65,000 - - - 165,000

400647 WATERSHED IMPLEMENTATION PROGRAM (WIP) - 300,000 1 50,000 150,000 150,000 150,000 900,000 TOTAL ADMINISTRATION & GENERAL SERVICES 1,550,000 6,045,000 9,105,000 4,205,000 2,120,000 1,130,000 24,155,000

WEED CONTROL EQUIPMENT 6 0,000 - 2 0,000 - 20,000 - 100,000

TOTAL PROPERTY MANAGEMENT 6 0,000 - 2 0,000 - 20,000 - 100,000

400663 SHERIFF CARS 6 21,698 415,506 4 36,281 458,095 480,999 505,049 2,917,628 IN-CAR/BODY WORN/INTERVIEW ROOM CAMERAS - 211,276 2 11,276 211,276 211,276 - 845,104 TOTAL SHERIFF 6 21,698 626,782 6 47,557 669,371 692,275 505,049 3,762,732

PAGE 33

QUEEN ANNE'S COUNTY

CAPITAL BUDGET SUMMARY BY EXPENDITURE

FY 2021-2026

PROJECT DESCRIPTION FY21 FY22 FY23 FY24 FY25 FY26 TOTAL

400711 QUICK RESPONSE SUPERVISOR VEHICLE - 145,000 - - - 80,000 225,000

RADIO SUBSCRIBER REPLACEMENT - - - 200,000 200,000 200,000 600,000

400711 AMBULANCE - 320,815 3 36,855 353,697 371,381 389,950 1,772,698

400845 CARDIAC CARE EQUIPMENT 3 7,753 71,496 7 1,496 71,496 71,496 71,496 395,233

ANIMAL CONTROL VEHICLE - 41,670 4 2,920 44,207 45,533 46,898 221,228

400711 DES - REPLACEMENT VEHICLES 5 0,854 52,380 5 3,951 55,570 57,237 58,954 328,946

VOICE RECORDING SYSTEM REPLACEMENT - - 3 00,000 - - - 300,000

400857 PUBLIC SAFETY NETWORK 1 90,000 205,000 1 80,000 180,000 200,000 190,000 1,145,000 400753 SCBA & PROTECTIVE GEAR 8 8,169 92,577 9 7,206 102,067 107,170 112,528 599,717

EMERGENCY PLAN UPDATES - 60,000 7 0,000 30,000 30,000 - 190,000

400931 CAD REPLACEMENT 1,550,000 500,000 - - - - 2,050,000

400897 EMERGENCY SERVICES BUILDING RENOVATIONS 2 90,000 - - 1,730,000 1,720,000 - 3,740,000

400711 FIRE MARSHALL VEHICLE - 52,380 - - 57,237 - 109,617

EMS ULTRASOUND - - - - 21,000 - 21,000

ROUTE 50/301 TOWER - - 5 00,000 - - - 500,000

EMERGENCY SHELTER STORAGE BUILDING 2 00,000 - - - - - 200,000

TOTAL DEPARTMENT OF EMERGENCY SERVICES 2,406,776 1,541,318 1,652,428 2,767,037 2,881,054 1,149,826 12,398,439

400755 KITCHEN APPLIANCE REPLACEMENT 1 0,000 - - - - - 10,000

400719 TRANSPORT VEHICLE 4 5,000 35,000 4 0,000 40,000 45,000 45,000 250,000 400883 DETENTION CENTER RENOVATION 2,598,010 4,227,049 5,413,697 5,413,697 4,227,049 - 21,879,502 TOTAL DETENTION CENTER 2,653,010 4,262,049 5,453,697 5,453,697 4,272,049 45,000 22,139,502 400799 CAPITAL EQUIPMENT - LIGHT VEHICLES - - 3 5,000 - 35,000 - 70,000 400027 STRATEGIC PLANNING INITIATIVES - 50,000 5 0,000 50,000 50,000 50,000 250,000

400757 COMMUNITY & COMPREHENSIVE PLAN UPDATES 8 6,000 60,000 2 50,000 50,000 50,000 50,000 546,000 TOTAL PLANNING & ZONING 8 6,000 110,000 3 35,000 100,000 135,000 100,000 866,000 400031 IT INFRASTRUCTURE 2 50,000 250,000 2 50,000 250,000 250,000 250,000 1,500,000 400801 REENGINEERING TECHNOLOGY 5 0,000 150,000 1 50,000 150,000 150,000 150,000 800,000 400675 COUNTY FIBER INFRASTRUCTURE 1 00,000 100,000 1 00,000 100,000 100,000 100,000 600,000

PUBLIC FIBER INFRASTRUCTURE 1 50,000 - 6 00,000 600,000 600,000 600,000 2,550,000

PAGE 34

QUEEN ANNE'S COUNTY

CAPITAL BUDGET SUMMARY BY EXPENDITURE

FY 2021-2026

PROJECT DESCRIPTION FY21 FY22 FY23 FY24 FY25 FY26 TOTAL

400007 ERP PROJECT 5 0,000 - - - - - 50,000

400457 GIS & CURRENT PLANNING INITIATIVES - 50,000 5 0,000 50,000 50,000 50,000 250,000 400015 COUNTY WIDE ORTHO/PLANIMETRIC MAPPING - 90,000 9 0,000 90,000 90,000 90,000 450,000

CAPITAL EQUIPMENT 8 5,000 - - - - - 85,000

TOTAL IT 6 85,000 640,000 1,240,000 1,240,000 1,240,000 1,240,000 6,285,000 400677 TRANSFER STATION - IMPROVEMENTS 5 0,000 50,000 5 0,000 50,000 50,000 50,000 300,000

400235 CAPITAL EQUIPMENT - LIGHT VEHICLES - 60,000 - - - - 60,000

400235 CAPITAL EQUIPMENT - HEAVY & CONSTRUCTION - 180,000 1 40,000 180,000 140,000 100,000 740,000 400235 CAPITAL EQUIPMENT - SMALL & NON-MOTORIZED 2 8,000 28,000 2 8,000 88,000 88,000 88,000 348,000 TOTAL SOLID WASTE 7 8,000 318,000 2 18,000 318,000 278,000 238,000 1,448,000

PAGE 35

QUEEN ANNE'S COUNTY

CAPITAL BUDGET SUMMARY BY EXPENDITURE

FY 2021-2026

PROJECT DESCRIPTION FY21 FY22 FY23 FY24 FY25 FY26 TOTAL

400877 KENT ISLAND EXPANSION 4,750,000 1,700,000 - - - - 6,450,000

TOTAL PUBLIC LIBRARY SYSTEM 4,750,000 1,700,000 - - - - 6,450,000

400839 LIGHT VEHICLE - 35,000 - - - - 35,000

TOTAL RECREATION - 35,000 - - - - 35,000

400869 LARGE TRANSIT VEHICLE 3 30,000 150,000 1 50,000 150,000 150,000 330,000 1,260,000 400699 CAPITAL EQUIPMENT - LIGHT VEHICLES (HDM) - 70,000 - - 70,000 - 140,000 400699 CAPITAL EQUIPMENT - LIGHT VEHICLES 3 5,000 35,000 - - - 35,000 105,000

400899 KRAMER CENTER RENOVATIONS - 150,000 - - - - 150,000

400905 KENT ISLAND SENIOR CENTER - - 2 50,000 265,000 262,000 - 777,000 TOTAL AGING 3 65,000 405,000 4 00,000 415,000 482,000 365,000 2,432,000

ATHLETICS REPLACEMENTS 9 7,000 - - - - - 97,000

BAYSIDE ES EXTERIOR WINDOW/DOOR REPLACEMENT 1 80,000 - - - - - 180,000

700309 BOE ADMIN BUILDING - 700,000 2,000,000 5,300,000 - - 8,000,000

700293 CLASSROOM TECHNOLOGY 1 00,000 - - - - - 100,000

COMPREHENSIVE BUILDING ASSESSMENT 8 04,000 - - - - - 804,000

700297 CUSTODIAL REPLACEMENT EQUIPMENT 4 8,000 - - - - - 48,000

700195 FLEET VEHICLES REPLACEMENT 9 9,000 - - - - - 99,000

KENT ISLAND HS - ROOF REPLACEMENT 2,440,000 - - - - - 2,440,000

PORTABLES 1 26,000 - - - - - 126,000

700295 SECURITY 3 00,000 - - - - - 300,000

SUDLERSVILLE ES - CHILLER REPLACEMENT 1 84,000 - - - - - 184,000

SUDLERSVILLE ES - FIRE ALARM REPLACEMENT 1 82,000 - - - - - 182,000

700243 TECHNOLOGY PLAN 1,200,000 1,200,000 - - - - 2,400,000

700203 TEXTBOOKS 4 75,000 - - - - - 475,000

TRANSPORTATION REPLACEMENT 5 02,000 - - - - - 502,000

TOTAL BOARD OF EDUCATION 6,737,000 1,900,000 2,000,000 5,300,000 - - 15,937,000 400221 CAPITAL EQUIPMENT 2 96,000 393,000 3 44,000 339,000 348,000 362,000 2,082,000

PAGE 36

QUEEN ANNE'S COUNTY

CAPITAL BUDGET SUMMARY BY EXPENDITURE

FY 2021-2026

PROJECT DESCRIPTION FY21 FY22 FY23 FY24 FY25 FY26 TOTAL

400215 MAJOR MAINTENANCE FUND 2 00,000 200,000 2 00,000 200,000 200,000 200,000 1,200,000

400935 SECURITY CAMERAS - - - 20,000 - - 20,000

400763 ADA COMPLIANCE - 20,000 2 0,000 20,000 20,000 20,000 100,000

ATHLETIC FIELD LIGHTING - 250,000 - 400,000 - - 650,000

400937 STORM WATER MANAGEMENT - 35,000 2 00,000 25,000 25,000 - 285,000 400807 BUILDING STABILIZATION FUND - - 7 5,000 75,000 75,000 75,000 300,000 400809 PARKING LOT PAVING 1 50,000 55,000 5 5,000 55,000 55,000 55,000 425,000

400811 SURVEYS - 15,000 1 5,000 15,000 15,000 15,000 75,000

400939 SIGNAGE - 25,000 5 0,000 15,000 15,000 15,000 120,000

400941 ATHLETIC FIELD WORK - 330,000 2 80,000 200,000 290,000 290,000 1,390,000

400943 CAMPING/PICINC WORK - - - 50,000 - - 50,000

400945 COURT WORK - 150,000 1 50,000 150,000 150,000 150,000 750,000

DOG PARK - 40,000 - 50,000 - - 90,000

ESSENTIAL OPERATIONS FACILITY 8 0,000 30,000 2 70,000 50,000 50,000 50,000 530,000

400907 LANDSCAPING - 40,000 4 0,000 40,000 40,000 40,000 200,000

400947 PAVILION/CONCESSION/COMFORT STATION 1 00,000 220,000 2 20,000 220,000 220,000 220,000 1,200,000 400909 PLAYGROUND 1 00,000 200,000 2 00,000 120,000 200,000 100,000 920,000 400913 TRAIL DEV/MAINT - 400,000 3 00,000 300,000 300,000 300,000 1,600,000

PICKLE BALL COURT - 280,000 - - - - 280,000

ATHLETIC TRACK - 322,000 3 00,000 - - - 622,000

TOTAL PARKS 9 26,000 3,005,000 2,719,000 2,344,000 2,003,000 1,892,000 12,889,000 TOTAL GENERAL CAPITAL PROJECTS 21,857,544 20,921,709 24,106,242 23,097,665 14,407,938 6,835,435 111,226,533

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QUEEN ANNE'S COUNTY

CAPITAL BUDGET SUMMARY BY EXPENDITURE

FY 2021-2026

PROJECT DESCRIPTION FY21 FY22 FY23 FY24 FY25 FY26 TOTAL

KENT NARROWS RAMP PARKING PAVING - 75,000 - - - - 75,000

CENTREVILLE LANDINGS PARKING LOT PAVING 2 50,000 - - - - - 250,000

330055 CRUMPTON LANDING RAMP & BULKHEAD 1 50,000 - - - - - 150,000

330065 PUBLIC LANDINGS LAND - UNDESIGNATED 1 0,000 10,000 1 0,000 10,000 10,000 10,000 60,000

THOMPSON CREEK BULKHEAD - - 2 50,000 - - - 250,000

TOTAL PUBLIC LANDINGS ENTERPRISE 4 10,000 85,000 2 60,000 10,000 10,000 10,000 785,000

S APRON SAFETY ENHANCEMENT - - - - 250,000 3,150,000 3,400,000

320061 BAY BRIDGE AIRPORT FUEL DEPOT 3 12,500 50,000 - - - - 362,500

RUNWAY

11-29 REHABILITATION 1 65,000 515,000 6,560,000 - - - 7,240,000

TOTAL BAY BRIDGE AIRPORT ENTERPRISE 4 77,500 565,000 6,560,000 - 250,000 3,150,000 11,002,500 CROSS COUNTY CONNECTOR - PHASE II - 200,000 2 00,000 2,500,000 2,500,000 - 5,400,000

LITTLE KIDWELL EXTENDED - - - 25,000 150,000 - 175,000

820303 CAPITAL EQUIPMENT - LIGHT VEHICLES/MAINT EQUIPMENT 1 30,000 40,000 1 80,000 40,000 180,000 40,000 610,000 820303 CAPITAL EQUIPMENT - HEAVY & CONSTRUCTION 2 15,000 550,000 3 85,000 285,000 250,000 280,000 1,965,000 820303 CAPITAL EQUIPMENT - SMALL & NON-MOTORIZED EQUIPMENT 6 0,000 60,000 6 0,000 60,000 60,000 60,000 360,000 820005 ASPHALT OVERLAYS 1,563,000 1,728,000 1,695,000 2,364,000 2,435,000 2,508,000 12,293,000

820319 PARKING LOT OVERLAYS 5 0,000 50,000 5 0,000 50,000 50,000 50,000 300,000

KENT NARROWS PUBLIC PARKING - 6,900,000 - - - - 6,900,000

THOMPSON CREEK CONNECTOR - - - - 550,000 850,000 1,400,000

820221 TAYLOR MILL ROAD BRIDGE - 200,000 2 00,000 1,500,000 - - 1,900,000 TOTAL ROADS BOARD CAPITAL PROJECTS 2,018,000 9,728,000 2,770,000 6,824,000 6,175,000 3,788,000 31,303,000 Operating DISCHARGE PUMP - 50,000 - 50,000 - 50,000 150,000 Operating VACUUM PUMP 6 0,000 - 6 0,000 - 60,000 - 180,000 Operating CAPITAL EQUIPMENT REPLACEMENT 1 85,000 - - - 145,000 - 330,000 200113 SOUTHERN KENT ISLAND - PHASE III STEP 2 00,000 3,050,000 3,300,000 3,000,000 - - 9,550,000

Operating FORCE MAIN REHABILITATION - GENERAL - - - - 250,000 250,000 500,000 200061 COUNTY WIDE ORTHO/PLANIMETRIC MAPPING 5,000 5,000 5,000 5,000 5,000 5,000 30,000 Operating COLLECTION STATION METERING 2 5,000 25,000 2 5,000 25,000 25,000 25,000 150,000

PAGE 38

QUEEN ANNE'S COUNTY

CAPITAL BUDGET SUMMARY BY EXPENDITURE

FY 2021-2026

PROJECT DESCRIPTION FY21 FY22 FY23 FY24 FY25 FY26 TOTAL

200115 SOUTHERN KENT ISLAND - PHASE III COMMUNITY 1 25,000 3,000,000 3 00,000 - - - 3,425,000 Operating PROSPECT LIFE STATION REHABS - - - 100,000 - 100,000 200,000 200109 SOUTHERN KENT ISLAND - PHASE II STEP 3,000,000 2,300,000 - - - - 5,300,000 200111 SOUTHERN KENT ISLAND - PHASE II COMMUNITY MAINS 1,750,000 450,000 - - - - 2,200,000 200103 SOUTHERN KENT ISLAND - SEWER PHASE I STEP 4,375,000 - - - - - 4,375,000

Operating SYSTEMIC REPLACEMENT OF MECHANICAL COMPONENTS 1 00,000 125,000 1 25,000 150,000 150,000 150,000 800,000

SKI - UTILITY TRUCK - - - 50,000 - - 50,000

SOUTHERN KENT ISLAND - PHASE 4 STEP - 150,000 1,000,000 4,000,000 1,200,000 - 6,350,000 SOUTHERN KENT ISLAND - PHASE 4 COMMUNITY MAINS - 65,000 2,000,000 200,000 - - 2,265,000 - TOTAL SEWER ENTERPRISE 9,825,000 9,220,000 6,815,000 7,580,000 1,835,000 580,000 35,855,000 -

KENT NARROWS TOWER & DISTRIBUTION - - - - 2,550,000 - 2,550,000

200061 COUNTY WIDE ORTHO/PLANIMETRIC MAPPING 5,000 5,000 5,000 5,000 5,000 5,000 30,000 Operating GRASONVILLE WTP UPGRADE - - - 250,000 - 350,000 600,000 Operating CAPITAL EQUIPMENT REPLACEMENT 1 63,000 - - - 135,000 - 298,000 Operating/FRBEHABILITATION OF WATER TREATMENT PLANT STRUCTURES - 50,000 - 50,000 - 50,000 150,000

200123 CRITICAL INTERCONNECTIONS - - - - 3,025,000 - 3,025,000

Operating RESIDENTIAL METER REPLACEMENT - 125,000 1 25,000 125,000 125,000 125,000 625,000 Operating WTP BACKWASH CONTROL PROJECT 2 5,000 25,000 2 5,000 25,000 25,000 25,000 150,000 WATER - FOUR SEASONS 750 gpm WTP EXPANSION - - - - 2,500,000 - 2,500,000

WATER - MASTER WATER STUDY 5 0,000 - - - - - 50,000

TOTAL WATER ENTERPRISE 2 43,000 205,000 1 55,000 455,000 8,365,000 555,000 9,978,000 TOTAL ALL CAPITAL PROJECTS 34,831,044 40,724,709 40,666,242 37,966,665 31,042,938 14,918,435 200,150,033

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