FY2025 Resolution & Budget

Exactly as extracted, unformatted — for checking against the original. The readable version is easier to read.

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24-04
A RESOLUTION TO ESTABLISH THE FISCAL YEAR 2025
ANNUAL BUDGETAND APPROPRIATIONS
WHEREAS public information sessions have been held on May 20th, 21st & 22nd at 7:00pm at
Kent Island Library, the Liberty Building and Sudlersville Middle School, respectively;
BE IT RESOLVED THIS 11th day of June 2024, by the County Commissioners of Queen Anne’s
County, that except as otherwise provided herein, a real estate tax rate for Fiscal Year 2025
of 5.8300 per $100 of assessed valuation, which is 5.0357 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 5.7000 per $100 of assessed valuation, and the tax rate for the municipality of
Millington shall be 5.7450 per $100 of assessed valuation;
AND BE IT FURTHER RESOLVED that a tax rate for Fiscal Year 2025 of 52.075 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, pursuantto 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 5.06 per
$100 of assessed valuation be and is hereby adopted for Fiscal Year 2025. 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 2025
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.
1

B. The balance of the funds generated by the recordation tax shall be payable to
the General Fund.
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 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 $7,034,922
above Maintenance of Effort;
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 ofthe County Commissioners;
AND BE IT FURTHER RESOLVED that the Board of Education shall meet jointly with selected
staff and members of the County Finance Office and Spending Affordability Committee to
review the Board of Education budget and forecasted expenditures throughout the year;
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 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 2025,
copies of which are attached hereto, as a part hereof, be and are hereby adopted.
AND BE IT FURTHER RESOLVED that the County is hereby declaring its official intent to
reimburse expenditures to comply with the requirements ofthe Internal Revenue Code of
1986, as amended, and Section 1.150-2 ofthe Income Tax Regulations as follows:
A. The County reasonably expects that it will issue tax-exempt bonds or other
obligations to finance all or a portion of each project for which bonds are
described as the source of funding in the Capital Budget by year included in the
attached budget;
B. The County intends to expend money on such capital projects from County funds
prior to the issuance of debt by the County for such purposes;
C. The County intends to reimburse such expenditures from the proceeds of tax
exempt bonds or other obligations to be issued by the County in amounts not to
2

exceed the principal amounts listed per project in the attached “Capital Budget
by Year” table under the “Bonds” column.
AS WITNESS the hands and seals of the County Commissioners of Queen Anne’s County,
Maryland the day and year above written.
ATFEST: THE COUNTY COMMISSIONERS OF
QUEEN AN E’ C UNTY
ia
Stephanie Jarrell
Executive Assistant Christophe Corchiarino
Jack N.
dØ/3C
J.trick McLaughlin
PhiIi L. DLfnenil
3

FY2025 BUDGET REVENUES
COUNTY COMMISSIONERS' BUDGET
GENERAL FUND REVENUE
FY24 Adopted FY25 Approved FY24-FY25
FY23 Actual Budget Budget $ Change
Revenue Sources - By Type
Taxes
Real & Personal Prop Taxes 75,615,245 77,600,000 82,650,000 5,050,000
Income Taxes 79,467,361 80,337,128 83,000,000 2,662,872
Public Utility Tax 2,397,476 2,300,000 2,450,000 150,000
Admission & Amusement Tax 248,987 252,000 252,000 -
Sales Tax - Cannabis - - 250,000 250,000
Hotel Tax 991,022 885,000 1,100,000 215,000
Franchise Fee 507,847 485,000 375,000 (110,000)
Recordation Taxes 8,651,034 7,549,263 6,500,000 (1,049,263)
Transfer Taxes 3,046,615 2,724,615 2,300,000 (424,615)
Licenses & Permits 838,253 845,875 880,875 35,000
Intergovernmental 3,102,287 2,421,686 2,561,760 140,074
Service Charges 3,298,630 3,623,987 3,469,987 (154,000)
Miscellaneous
Interest Income 4,808,600 1,700,000 2,500,000 800,000
Fines 107,379 70,500 73,500 3,000
Other Income 1,516,206 604,589 643,089 38,500
GASB Adjustments 2,141,569 - - -
Transfers In (School Impact Fee Debt Svc ) 2,857,792 2,165,911 2,167,290 1,379
TOTAL REVENUES 189,596,303 183,565,554 191,173,501 7,607,947
TAX RATES:
1. Real Property Tax revenue for FY25 is based on a rate of $.8300 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 FY25 is based on a rate of $2.075 per $100 of assessed valuation
3. Local Income Tax revenue for FY25 is based on a rate of 3.20% of the Maryland Taxable Income
4. Recordation Tax revenue for FY25 is based on a rate of $4.95 per $500 of the value of the recorded transaction
5. Transfer Tax revenue for FY25 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 FY25 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 FY25 is based on a rate of 5% of the value of the
amusement or admission
4

QUEEN ANNE'S COUNTY
FY2025 EXPENDITURES
COUNTY COMMISSIONERS' BUDGET
FY24 Adopted FY25 Approved FY24-FY25
FY23 Actual Budget Budget $ Change
County Administration
County Commissioners 660,571 684,770 756,352 71,582
Executive 262,609 272,133 297,013 24,880
Legal 469,688 505,021 525,000 19,979
Budget & Finance 1 ,447,407 1,671,905 1,768,414 96,509
Information Technology 3 ,073,600 3,720,799 4,140,413 419,614
Human Resources 713,407 756,020 941,114 185,094
Economic & Tourism Development 884,032 1,022,699 1,144,378 121,679
QAC-TV 480,643 517,706 521,733 4,027
Community Affairs 108,115 130,132 146,267 16,135
TOTAL 8,100,072 9,281,185 10,240,684 959,499
Community Services
Area Agency on Aging 1 ,354,155 2,686,685 2,760,549 73,864
Housing & Community Services 516,688 642,700 648,696 5,996
Local Management Board 579,062 650,204 549,733 (100,471)
Public Housing Authority - - 500,000 500,000
TOTAL 2,449,905 3,979,589 4,458,978 479,389
Planning & Zoning 2,390,793 2,630,657 2,927,149 296,492
Public Safety
Detention Center 5 ,528,342 6,534,927 7,262,081 727,154
Emergency Services 13,059,467 14,258,038 15,508,638 1,250,600
TOTAL 18,587,809 20,792,965 22,770,719 1,977,754
Public Works
Administration 541,914 606,212 615,457 9,245
Animal Services 1 ,170,108 1,421,529 1,625,920 204,391
Engineering 979,885 1,209,387 1,326,495 117,108
General Services 2 ,844,515 3,370,683 3,486,540 115,857
Roads 3 ,640,916 4,598,651 4,810,520 211,869
Solid Waste 1 ,673,039 1,890,526 1,980,885 90,359
Property Management 370,985 360,107 410,463 50,356
TOTAL 11,221,362 13,457,095 14,256,280 799,185
Parks and Recreation
Parks 4 ,716,874 4,895,624 5,263,708 368,084
Recreation 1 ,003,071 1,178,603 1,263,535 84,932
Airport 59,455 5 9,251 59,361 110
Golf Course - 186,234 164,601 (21,633)
TOTAL 5,779,400 6,319,712 6,751,205 431,493
SUBTOTAL GENERAL COUNTY GOVT: 48,529,341 56,461,203 61,405,015 4,943,812
5

QUEEN ANNE'S COUNTY
FY2025 EXPENDITURES
COUNTY COMMISSIONERS' BUDGET
FY24 Adopted FY25 Approved FY24-FY25
FY23 Actual Budget Budget $ Change
Board of Education 6 4,085,219 68,885,219 75,085,219 6 ,200,000
Other Agencies
State's Attorney's Office 1,551,197 1 ,624,288 1,854,508 230,220
4-H Park 93,020 129,800 129,800 -
Sheriff's Office 11,527,110 11,839,057 13,408,567 1,569,510
Orphans' Court 92,688 102,786 106,228 3,442
Circuit Court 896,096 940,009 1,112,180 172,171
Fire Protection & Rescue 5,008,796 5 ,228,788 5,380,010 151,222
Chesapeake College 2,094,097 2 ,126,529 2 ,196,654 70,125
QAC Free Library 2,312,786 2 ,598,152 2 ,782,887 184,735
Board of Elections 1,020,441 1 ,184,692 1,351,736 167,044
Health Department 2,478,623 2 ,775,750 2,971,627 195,877
Social Services 179,069 183,758 196,614 12,856
Soil Conservation Service 246,430 323,217 345,686 22,469
UMD Extension Service 390,587 410,633 432,615 21,982
TOTAL 2 7,890,940 29,467,459 32,269,112 2 ,801,653
Debt
Board of Education 6,369,366 5 ,557,918 5 ,572,918 15,000
General County Government 6,805,051 7 ,165,545 7,180,676 15,131
TOTAL 1 3,174,417 12,723,463 12,753,594 30,131
Other
Intergovernmental 653,024 789,501 696,220 (93,281)
General Insurance 568,408 875,300 730,000 ( 145,300)
Benefits/OPEB 4,664,052 5 ,086,789 3,863,154 (1,223,635)
Local Grants 762,998 811,148 1,080,613 269,465
Non-Departmental 440,797 680,400 3,333,775 2,653,375
GASB Adjustments 2,141,568 - - -
Salary Lapse - (1,878,310) (2,261,109) ( 382,799)
Contingency 343,596 2 ,865,763 365,763 (2,500,000)
TOTAL 9,574,443 9,230,591 7 ,808,416 (1,422,175)
Transfers
Capital Fund 16,341,988 6 ,366,000 1,714,061 (4,651,939)
Ag Xfer / EDIF / Other 1,015,368 341,619 48,084 ( 293,535)
Fire Impact 154,215 90,000 90,000 -
TOTAL 1 7,511,571 6,797,619 1 ,852,145 (4,945,474)
TOTAL GENERAL FUND: 180,765,931 183,565,554 191,173,501 7 ,607,947
6

Queen Anne's County
Budget: FY2025
Department of Aging
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Transfer In $ 1,354,254 $ 2,686,686 $ 2,760,549 $ 7 3,863
Intergovernmental 2,137,727 1,204,916 1,197,259 (7,657)
Charges for Services 58,061 83,000 68,000 (15,000)
Miscellaneous 97,990 71,600 68,600 (3,000)
Total Revenue 3,648,032 4,046,202 4,094,408 4 8,206
Expenditures
Salaries & Wages 2,028,030 2,185,682 2,190,842 5,160
Contracted Services 259,784 311,567 337,987 26,420
Supplies & Materials 313,764 390,763 396,264 5,501
Benefits 836,228 1,021,149 995,525 (25,624)
Other Charges 84,204 117,041 123,790 6,749
Capital Outlay 104,967 20,000 50,000 30,000
Total Expenditures 3,626,977 4,046,202 4,094,408 4 8,206
Operating Surplus (Deficit) $ 21,055 $ - $ - $ -
Queen Anne's County
Budget: FY2025
Bay Bridge Airport
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Transfer In $ 59,455 $ 59,251 $ 59,361 $ 110
Intergovernmental 45,000 - - -
Charges for Services 22,655 24,700 22,850 (1,850)
Miscellaneous 667,648 590,541 700,270 1 09,729
Total Revenue 794,758 674,492 782,481 107,989
Expenditures
Salaries & Wages 132,627 142,766 161,853 19,087
Contracted Services 40,623 51,470 52,700 1,230
Supplies & Materials 252,254 146,086 202,410 56,324
Benefits 41,830 42,276 61,434 19,158
Other Charges 294,937 291,894 304,084 12,190
Capital Outlay - - - -
Total Expenditures 762,271 674,492 782,481 107,989
Operating Surplus (Deficit) $ 32,487 $ - $ - $ -
7

Queen Anne's County
Budget: FY2025
Blue Heron Golf Course
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Transfer In $ - $ 186,234 $ 164,601 $ (21,633)
Charges for Services 667,638 492,671 613,244 120,573
Miscellaneous 16 - 2,000 2,000
Total Revenue 667,654 678,905 779,845 100,940
Expenditures
Salaries & Wages 173,791 159,133 200,036 40,903
Contracted Services 312,989 339,155 344,155 5,000
Supplies & Materials 62,448 7 2,000 7 4,778 2,778
Benefits 24,240 2 3,095 2 8,481 5,386
Other Charges 77,851 8 5,522 9 2,395 6,873
Capital Outlay - - 4 0,000 40,000
Total Expenditures 651,319 678,905 779,845 100,940
Operating Surplus (Deficit) $ 16,335 $ - $ - $ -
Queen Anne's County
Budget: FY2025
Roads Operating
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Transfer In $ 3,640,916 $ 4,598,651 $ 4,810,520 $ 211,869
Other Taxes 1,293,309 1,519,500 1,828,971 309,471
Charges for Services 253,124 95,000 9 5,000 -
Miscellaneous 22,992 - - -
Total Revenue 5,210,341 6,213,151 6,734,491 521,340
Expenditures
Salaries & Wages 2,696,326 3,069,944 3,296,509 226,565
Contracted Services 9,962 3 3,000 4 3,000 10,000
Supplies & Materials 1,159,051 1,388,450 1,531,700 143,250
Benefits 1,232,213 1,505,506 1,595,031 89,525
Other Charges 112,789 116,251 128,251 12,000
Capital Outlay - 100,000 140,000 40,000
Total Expenditures 5,210,341 6,213,151 6,734,491 521,340
Operating Surplus (Deficit) $ - $ - $ - $ -
8

Queen Anne's County
Budget: FY2025
Housing & Community Services
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Transfer In $ 516,688 $ 642,700 $ 648,696 $ 5,996
Other Taxes 270,345 200,000 200,000 -
Intergovernmental 947,605 279,333 234,867 (44,466)
Charges for Services 620,000 400,000 400,000 -
Miscellaneous 41,684 - - -
Total Revenue 2,396,322 1 ,522,033 1,483,563 (38,470)
Expenditures
Salaries & Wages 334,340 341,920 363,724 21,804
Contracted Services 192,744 139,700 115,700 (24,000)
Supplies & Materials 3 ,212 6,573 6,873 300
Benefits 142,495 167,477 146,283 (21,194)
Other Charges 1,117,550 866,363 850,983 (15,380)
Capital Outlay 107,725 - - -
Total Expenditures 1,898,066 1 ,522,033 1,483,563 (38,470)
Operating Surplus (Deficit) $ 498,256 $ - $ - $ -
9

Queen Anne's County
Budget: FY2025
Community Partnerships for Children
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Transfer In $ 579,064 $ 650,204 $ 549,733 $ (100,471)
Intergovernmental 733,096 720,927 720,927 -
Miscellaneous 24,949 - - -
Total Revenue 1,337,109 1 ,371,131 1 ,270,660 (100,471)
Expenditures
Salaries & Wages 210,380 237,931 257,981 20,050
Contracted Services 521,816 526,464 369,398 (157,066)
Supplies & Materials 74,413 66,853 80,489 13,636
Benefits 65,026 93,799 80,893 (12,906)
Other Charges 465,474 442,430 479,962 37,532
Capital Outlay - 3,654 1,937 (1,717)
Total Expenditures 1,337,109 1 ,371,131 1 ,270,660 (100,471)
Operating Surplus (Deficit) $ - $ - $ - $ -
Queen Anne's County
Budget: FY2025
Public Landings & Marinas
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Intergovernmental $ 18,472 $ 25,000 $ 25,000 $ -
Charges for Services 465,730 525,415 506,015 (19,400)
Miscellaneous 28,985 30,500 30,500 -
Prior Year Fund Balance - 12,865 48,394 35,529
Total Revenue 513,187 593,780 609,909 16,129
Expenditures
Salaries & Wages 222,803 232,496 250,814 18,318
Contracted Services 73,877 94,555 88,055 (6,500)
Supplies & Materials 30,171 35,800 35,800 -
Benefits 66,937 72,899 78,726 5,827
Other Charges 144,934 156,530 155,014 (1,516)
Capital Outlay 39,918 1,500 1,500 -
Total Expenditures 578,640 593,780 609,909 16,129
Operating Surplus (Deficit) $ (65,453) $ - $ - $ -
10

Queen Anne's County
Budget: FY2025
Grants Fund
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Transfer In $ 36,935 $ 44,000 $ 48,084 $ 4,084
Intergovernmental 1,535,667 2,829,366 2,089,973 (739,393)
Charges for Services 21,782 27,500 37,033 9,533
Miscellaneous 80,032 71,765 78,465 6,700
Total Revenue 1,674,416 2 ,972,631 2,253,555 (719,076)
Expenditures
Salaries & Wages 475,852 693,820 584,823 (108,997)
Contracted Services 16,050 374,000 80,000 (294,000)
Supplies & Materials 108,882 29,500 29,500 -
Benefits 134,041 201,888 146,284 (55,604)
Other Charges 847,770 1,416,400 1,287,350 (129,050)
Capital Outlay 331,821 257,023 125,598 (131,425)
Total Expenditures 1,914,416 2 ,972,631 2,253,555 (719,076)
Operating Surplus (Deficit) $ (240,000) $ - $ - $ -
Queen Anne's County
Budget: FY2025
Agricultural Transfer Tax Fund
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Ag Transfer Tax $ 59,283 $ 125,000 $ 125,000 $ -
Transfer In 978,433 - - -
Prior Year Fund Balance - 1,300,000 4,943,102 3,643,102
Total Revenue 1,037,716 1 ,425,000 5,068,102 3,643,102
Expenditures
Other Charges 767,362 1,425,000 5,068,102 3,643,102
Total Expenditures 767,362 1 ,425,000 5,068,102 3,643,102
Operating Surplus (Deficit) $ 270,354 $ - $ - $ -
11

Queen Anne's County
Budget: FY2025
Law Library
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Charges for Services $ 14,134 $ 10,000 $ 10,000 $ -
Miscellaneous 64,786 15,500 15,500 -
Total Revenue 78,920 25,500 25,500 -
Expenditures
Supplies & Materials 24,772 25,000 25,000 -
Other Charges - 500 500 -
Total Expenditures 24,772 25,500 25,500 -
Operating Surplus (Deficit) $ 54,148 $ - $ - $ -
Queen Anne's County
Budget: FY2025
Inmate Welfare Fund
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Intergovernmental $ - $ 10,890 $ 10,890 $ -
Charges for Services 81,110 125,000 95,000 (30,000)
Miscellaneous 16,346 16,310 16,310 -
Prior Year Fund Balance - 10,950 10,950 -
Total Revenue 97,456 163,150 133,150 (30,000)
Expenditures
Contracted Services 200 150 150 -
Supplies & Materials 119,234 140,000 110,000 (30,000)
Other Charges 263 5,000 5,000 -
Capital Outlay 884 18,000 18,000 -
Total Expenditures 120,581 163,150 133,150 (30,000)
Operating Surplus (Deficit) $ (23,125) $ - $ - $ -
12

Queen Anne's County
Budget: FY2025
Kent Narrows Special Revenue Fund
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Special Assessments Property Tax $ 49,615 $ 50,000 $ 61,000 $ 11,000
Miscellaneous 8 ,093 - - -
Total Revenue 57,708 50,000 61,000 11,000
-
Expenditures
Other Charges 40,000 50,000 61,000 11,000
Total Expenditures 40,000 50,000 61,000 11,000
Operating Surplus (Deficit) $ 17,708 $ - $ - $ -
Queen Anne's County
Budget: FY2025
Narrows Point Shore Erosion
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Benefit Assessment $ 26,736 $ 27,391 $ 27,391 $ -
Miscellaneous 153 - - -
Total Revenue 26,889 27,391 27,391 -
Expenditures
Debt Service - Principal 27,391 27,391 27,391 -
Other Charges - - - -
Total Expenditures 27,391 27,391 27,391 -
Operating Surplus (Deficit) $ (502) $ - $ - $ -
13

Queen Anne's County
Budget: FY2025
Grove Creek Dredging Fund
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Benefit Assessment $ 19,388 $ 20,425 $ 20,425 $ -
Miscellaneous 87 - - -
Total Revenue 19,475 20,425 20,425 -
Expenditures
Debt Service - Principal 20,425 20,425 20,425 -
Total Expenditures 20,425 20,425 20,425 -
Operating Surplus (Deficit) $ (950) $ - $ - $ -
Queen Anne's County
Budget: FY2025
Economic Development Incentive Fund
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Transfer In $ 712,272 $ 297,619 $ - $ (297,619)
Prior Year Fund Balance - 25,281 122,900 97,619
Miscellaneous 21,195 27,100 27,100 -
Total Revenue 733,467 350,000 150,000 (200,000)
Expenditures
Other Charges 122,497 350,000 150,000 (200,000)
Total Expenditures 122,497 350,000 150,000 (200,000)
Operating Surplus (Deficit) $ 610,970 $ - $ - $ -
14

Queen Anne's County
Budget: FY2025
Rural Legacy Fund
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Intergovernmental $ 1,902,438 $ 1,307,452 $ 2,437,399 $ 1 ,129,947
Miscellaneous 23,030 - - -
Transfer In - - - -
Total Revenue 1,925,468 1 ,307,452 2,437,399 1,129,947
Expenditures
Other Charges 1,889,788 1,307,452 2,437,399 1,129,947
Total Expenditures 1,889,788 1 ,307,452 2,437,399 1,129,947
Operating Surplus (Deficit) $ 35,680 $ - $ - $ -
Queen Anne's County
Budget: FY2025
KNS&G Wastewater
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
User Revenues $ 6,493,325 $ 6,948,895 $ 7,676,573 $ 727,678
Inspection Fees 279,645 75,000 75,000 -
Intergovernmental 138,262 140,000 140,000 -
Interest 112,500 40,000 80,000 40,000
User Interest 64,951 40,000 60,000 20,000
Transfer In (for Debt Service) 1,059,710 1,059,710 1,059,711 1
Developer Review & Exactions - 4,241 4,241 -
Other Revenues 36,616 - - -
Total Revenue 8,185,009 8 ,307,846 9,095,525 787,679
Expenditures
Admin & Inspections 3,027,651 2,181,282 2,605,500 424,218
Collection 3,446,210 3,764,997 3,770,117 5,120
Treatment 1,602,283 2,124,567 2,438,908 314,341
Shop 246,990 237,000 281,000 44,000
Total Expenditures 8,323,134 8 ,307,846 9,095,525 787,679
Operating Surplus (Deficit) $ (138,125) $ - $ - $ -
15

Queen Anne's County
Budget: FY2025
KNS&G Water
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
User Revenues $ 2,952,440 $ 3,222,728 $ 3,401,532 $ 178,804
Interest 84,140 35,000 75,000 40,000
User Interest 30,072 35,000 35,000 -
Other Revenues 219,794 175,000 176,148 1,148
Prior Year Fund Balance - - 894,803 894,803
Total Revenue 3,286,446 3 ,467,728 4,582,483 1,114,755
Expenditures
Admin & Inspections 764,000 669,529 1,114,774 445,245
Distribution 301,291 640,147 771,441 131,294
Treatment 2,181,871 2,072,552 2,575,768 503,216
Shop 95,426 85,500 120,500 35,000
Total Expenditures 3,342,588 3 ,467,728 4,582,483 1,114,755
Operating Surplus (Deficit) $ (56,142) $ - $ - $ -
Queen Anne's County
Budget: FY2025
SKI Wastewater
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Transfer In (for Debt Service) $ 1,259,839 $ 1,232,144 $ 1,500,001 $ 267,857
User Revenues 318,643 247,892 255,392 7,500
Miscellaneous 4 ,614 - - -
Total Revenue 1,583,096 1 ,480,036 1,755,393 275,357
Expenditures
Admin & Inspections 1,291,396 1,264,534 1,520,797 256,263
Collection 28,525 118,991 138,085 19,094
Treatment 57,732 96,511 96,511 -
Shop - - - -
Total Expenditures 1,377,653 1 ,480,036 1,755,393 275,357
Operating Surplus (Deficit) $ 205,443 $ - $ - $ -
16

Queen Anne's County
Budget: FY2025
Sudlersville Wastewater
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Miscellaneous $ 171,388 $ 168,000 $ 191,520 $ 23,520
Total Revenue 171,388 168,000 191,520 23,520
Expenditures
Treatment 169,388 168,000 191,520 23,520
Total Expenditures 169,388 168,000 191,520 23,520
Operating Surplus (Deficit) $ 2,000 $ - $ - $ -
Queen Anne's County
Budget: FY2025
Sudlersville Water
FY24 Approved FY25 Approved
FY23 Actual Budget Budget $ Change
Revenues
Miscellaneous $ 54,417 $ 60,000 $ 60,000 $ -
Total Revenue 54,417 60,000 60,000 -
Expenditures
Treatment 55,366 60,000 60,000 -
Total Expenditures 55,366 60,000 60,000 -
Operating Surplus (Deficit) $ (949) $ - $ - $ -
17

QUEEN ANNE'S COUNTY
IMPACT FEE FUND
FISCAL 2025 BUDGET
BOARD OF EDUCATION VOLUNTEER FIRE DEPARTMENT PARKS & RECREATION
FY23 FY24 FY25 FY23 FY24 FY25 FY23 FY24 FY25
PRIOR APPROVED PROPOSED PRIOR APPROVED PROPOSED PRIOR APPROVED PROPOSED
ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET
REVENUES
IMPACT FEE REVENUE $ 2,237,364 $ 2,095,911 $ 2,097,290 $ 419,804 $ 291,500 $ 306,500 $ 263,955 $ 299,600 $ 299,600
INTEREST 505,658 70,000 70,000 28,014 1,200 9,800 2 2,668 400 400
PRIOR YEAR FUND BALANCE - - - - - - - - -
TRANSFER IN FROM GENERAL FUND - - - 154,215 90,000 90,000 - - -
TOTAL REVENUE 2,743,022 2,165,911 2,167,290 602,033 382,700 406,300 286,623 300,000 300,000
EXPENDITURES
TRANSFER TO GENERAL FUND 2,857,792 2,165,911 2,167,290 - - - - - -
TRANSFER TO CAPITAL PROJECTS - - - - - - 800,000 300,000 300,000
VOLUNTEER FIRE DEPARTMENTS - - - 540,819 382,700 406,300 - - -
TOTAL EXPENDITURES 2,857,792 2,165,911 2,167,290 540,819 382,700 406,300 800,000 300,000 300,000
OPERATING SURPLUS (DEFICIT) $ (114,770) $ - $ - $ 61,214 $ - $ - $ (513,377) $ - $ -
18

QUEEN ANNE'S COUNTY
CAPITAL BUDGET BY YEAR
FY 2025
DESCRIPTION PAYGO GRANTS BONDS OPERATING FUND BALANCE OTHER TOTAL
ALLOCATION TO VOLUNTEER FIRE DEPARTMENTS - - - - 835,000 - 835,000
4-H PARK IMPROVEMENTS (QAC Park Board) - - - - 540,000 - 540,000
QACTV EQUIPMENT - - - - - 50,000 50,000
UNIVERSITY OF MD SHORE REGIONAL HEALTH - - - - - 1,250,000 1,250,000
TOTAL OUTSIDE AGENCIES AND OTHER - - - - 1,375,000 1,300,000 2,675,000
COUNTY FACILITIES - - - - 400,000 - 400,000
CRUMPTON BUILDING - - - - 65,000 - 65,000
LIBERTY BUILDING RENOVATION - - - - 200,000 - 200,000
WETLAND MITIGATION - - - - 10,000 - 10,000
MS4 STORMWATER MANAGEMENT - - - - 150,000 - 150,000
TRAFFIC STUDY - - - - 50,000 - 50,000
EMS STATION 400 RENOVATIONS - - 400,000 - - - 400,000
HOUSING AUTHORITY FACILITY RECAP - - - - 250,000 - 250,000
YMCA - - - 250,000 - 250,000
CLOVERFIELDS FLOOD MITIGATION - - - - 50,000 - 50,000
CIRCUIT COURTHOUSE - - - - 50,000 - 50,000
BLOOMFIELD MANOR HOUSE STABILIZATION - - - - 100,000 - 100,000
CBEC SEWER EXTENSION - - - - 75,000 - 75,000
HEALTH DEPARTMENT ROOF REPLACEMENT - - - - 150,000 - 150,000
TOTAL ADMINISTRATION & GENERAL SERVICES - - 400,000 - 1,800,000 - 2,200,000
PUBLIC SAFETY PROPERTY ACQUISITION - - - - 1,000,000 - 1,000,000
TOTAL PROPERTY MANAGEMENT - - - - 1,000,000 - 1,000,000
ANIMAL SERVICES CAPITAL EQUIPMENT - - - - 130,000 - 130,000
TOTAL ANIMAL SERVICES - - - - 130,000 - 130,000
19

QUEEN ANNE'S COUNTY
CAPITAL BUDGET BY YEAR
FY 2025
DESCRIPTION PAYGO GRANTS BONDS OPERATING FUND BALANCE OTHER TOTAL
EMERGENCY PLAN UPDATES - - - - 30,000 - 30,000
AMBULANCE - - - - 941,235 - 941,235
SCBA & PROTECTIVE GEAR - - - - 96,300 - 96,300
CARDIAC CARE EQUIPMENT - - - - 93,895 - 93,895
PUBLIC SAFETY NETWORK - - - - 180,000 - 180,000
RADIO SUBSCRIBER REPLACEMENT - - - - 200,000 - 200,000
TOTAL DEPARTMENT OF EMERGENCY SERVICES - - - - 1,541,430 - 1,541,430
DETENTION CENTER RENOVATION - - 580,387 - - - 580,387
TOTAL DETENTION CENTER - - 580,387 - - - 580,387
STRATEGIC PLANNING INITIATIVES - - - - 50,000 - 50,000
COMMUNITY & COMPREHENSIVE PLAN UPDATES - - - - 350,000 - 350,000
TOTAL PLANNING & ZONING - - - - 400,000 - 400,000
IT INFRASTRUCTURE - - - - 400,000 - 400,000
CENTRALIZED HARDWARE AND APPLICATIONS - - - - 50,000 - 50,000
COUNTY FIBER INFRASTRUCTURE - - - - 100,000 - 100,000
PUBLIC FIBER INFRASTRUCTURE - - - - - 600,000 600,000
COUNTY WIDE ORTHO/PLANIMETRIC MAPPING - - - - 90,000 - 90,000
QAC CELLULAR SIGNAL - BDA - - - - 96,810 93,190 190,000
QAC PUBLIC SCHOOLS CELLULAR SIGNAL - BDA - - - - - 430,000 430,000
CIRCUIT COURTHOUSE TECHNOLOGY - - - - 50,000 - 50,000
TOTAL IT - - - - 786,810 1,123,190 1,910,000
20

QUEEN ANNE'S COUNTY
CAPITAL BUDGET BY YEAR
FY 2025
DESCRIPTION PAYGO GRANTS BONDS OPERATING FUND BALANCE OTHER TOTAL
TRANSFER STATION - MAINTENANCE - - - - 50,000 - 50,000
CAPITAL EQUIPMENT - SMALL & NON-MOTORIZED - - - - 140,000 - 140,000
TOTAL SOLID WASTE - - - - 190,000 - 190,000
CENTREVILLE LIBRARY IMPROVEMENTS - - - - 100,000 - 100,000
TOTAL PUBLIC LIBRARY SYSTEM - - - - 100,000 - 100,000
RECREATION CENTER - - - - 250,000 - 250,000
TOTAL RECREATION - - - - 250,000 - 250,000
LARGE TRANSIT VEHICLE - 270,000 - - 30,000 - 300,000
KRAMER CENTER RENOVATIONS - - - - 100,000 - 100,000
SENIOR CENTER SECURITY CAMERA SYSTEM - - - - 120,000 - 120,000
AGING FURNITURE REPLACEMENT - - - - 70,000 - 70,000
TOTAL AGING - 270,000 - - 320,000 - 590,000
21

QUEEN ANNE'S COUNTY
CAPITAL BUDGET BY YEAR
FY 2025
DESCRIPTION PAYGO GRANTS BONDS OPERATING FUND BALANCE OTHER TOTAL
A/V INTERCOM DEVICE AT BUS LOOP ENTRY - KENT ISLAND HS - - - - 12,000 - 12,000
BOE ADMIN BUILDING - - 9,000,000 - - - 9,000,000
BOE ADMIN BUILDING FURNITURE - - 1,500,000 - - - 1,500,000
CMPTER LAB AND MDIA CNTR C/R BUILD FOR PRE-K - CES - - - - 75,000 - 75,000
CMPTER LAB C/R BUILD FOR PRE-K - MATAPEAKE ELEM - - - - 20,000 - 20,000
COMMUNITY BASED HEALTH SUITE - KENNARD ELEM - - - - 75,000 - 75,000
COMMUNITY BASED HEALTH SUITE - STEVENSVILLE MIDDLE - - - - 75,000 - 75,000
CONVERSION OF CAMERA VMS TO GENETEC - - - - 246,818 - 246,818
ES INTERACTIVE DISPLAY AND MS/HS INTERACTIVE PROJECTORS - - - - 106,000 - 106,000
FIRE ALARM REPLACEMENT - KENNARD ELEM - - - - 29,000 - 29,000
FIRE ALARM REPLACEMENT - QUEEN ANNE'S HIGH - - 561,000 - - - 561,000
FLOOR REPLACEMENT, VCT - MATAPEAKE MIDDLE - - - - 286,528 - 286,528
FURNITURE REPLACEMENT (CLASSROOM) - ALLOCATION - - - - 600,000 - 600,000
HVAC GEOTHERMAL UNIT REPAIRS - STEVENSVILLE MIDDLE - - - - 50,000 - 50,000
INDOOR GYMNASIUM SCOREBOARD REPLACE - KIHS - - - - 25,000 - 25,000
INDOOR GYMNASIUM SCOREBOARD REPLACE - QACHS - - - - 25,000 - 25,000
MARKER BOARDS - CHURCH HILL ELEM - - - - 20,000 - 20,000
MARKER BOARDS - KENNARD ELEM - - - - 20,000 - 20,000
MARKER BOARDS - KENT ISLAND HIGH - - - - 20,000 - 20,000
NURSE SUITE EXPANSION - CENTREVILLE MIDDLE - - - - 20,000 - 20,000
PLAYGROUND EQUIPMENT AGES 2-5 - SUDLERSVILLE ELEM - - - - 350,000 - 350,000
SIDEWALK TO/FROM YMCA CROSSWALK - CENTREVILLE MIDDLE - - - - 43,075 - 43,075
STADIUM FIELD LIGHTING REPLACEMENT - QUEEN ANNE'S HIGH - - - - 360,000 - 360,000
STADIUM SCOREBOARD REPLACE - QUEEN ANNE'S HIGH - - - - 40,000 - 40,000
STORM LINE REPAIRS/SWM - KENNARD ELEM - - - - 25,000 - 25,000
STORM SEWER REPAIRS (PH II) - KENT ISLAND HIGH - - - - 703,000 - 703,000
SURVEILLANCE CAMERAS - MATAPEAKE ELEM - - - - 48,000 - 48,000
SURVEILLANCE CAMERAS REPLACE/ADD - STEVENSVILLE MID - - - - 45,500 - 45,500
WINDOW BLINDS/SHADES REPLACE - CENTREVILLE ELEM - - - - 19,510 - 19,510
WINDOW BLINDS/SHADES REPLACE - CHURCH HILL ELEM - - - - 13,216 - 13,216
WINDOW BLINDS/SHADES REPLACE - MATAPEAKE ELEM - - - - 6,292 - 6,292
TOTAL BOARD OF EDUCATION - - 11,061,000 - 3,358,939 - 14,419,939
22

QUEEN ANNE'S COUNTY
CAPITAL BUDGET BY YEAR
FY 2025
DESCRIPTION PAYGO GRANTS BONDS OPERATING FUND BALANCE OTHER TOTAL
TRAIL DEV/MAINT/AMENITIES - - - - 500,000 - 500,000
ATHLETIC FIELD WORK - - - - 215,000 - 215,000
PARKS PREVENTATIVE MAINTENANCE - EXP - - - - 50,000 - 50,000
MAJOR MAINTENANCE - CAP - - - - 170,000 - 170,000
COURT WORK - - - - 350,000 - 350,000
PAVILION/CONCESSION/COMFORT - - - - 50,000 - 50,000
CAPITAL EQUIPMENT - PARKS - - - - 300,000 - 300,000
WHITE MARSH SEWER - - - - 75,000 - 75,000
PARKS SKATE PARK - - - - 125,000 - 125,000
FERRY POINT RESTORATION - 393,000 - - 75,000 - 468,000
PEDESTRIAN BRIDGE MAINTENANCE - - - - 500,000 - 500,000
TOTAL PARKS - 393,000 - - 2,410,000 - 2,803,000
TOTAL GENERAL CAPITAL PROJECTS - 663,000 12,041,387 - 13,662,179 2,423,190 28,789,756
JACKSON CREEK SHORELINE PROTECTION - 10,000 - - - - 10,000
KENT NARROWS LANDING BULKHEAD - 75,000 - - - - 75,000
TOTAL PUBLIC LANDINGS ENTERPRISE - 85,000 - - - - 85,000
BAY BRIDGE AIRPORT HANGAR MAINTENANCE - - - - 25,000 - 25,000
TOTAL BAY BRIDGE AIRPORT ENTERPRISE - - - - 25,000 - 25,000
23

QUEEN ANNE'S COUNTY
CAPITAL BUDGET BY YEAR
FY 2025
DESCRIPTION PAYGO GRANTS BONDS OPERATING FUND BALANCE OTHER TOTAL
CAPITAL EQUIPMENT - HEAVY & CONSTRUCTION - - - - 1,125,000 - 1,125,000
CAPITAL EQUIPMENT - MISC. EQUIPMENT - - - - 60,000 - 60,000
ASPHALT OVERLAYS 1,019,668 - - - 1,280,332 - 2,300,000
THOMPSON CREEK CONNECTOR - 1,770,000 - - - - 1,770,000
NICHOLS MANOR/ACKERMAN BRIDGES 600,000 2,400,000 - - - - 3,000,000
BRIDGE MAINTENANCE 94,393 - - - 505,607 - 600,000
MARYLAND ROAD - - - - - 525,000 525,000
TOTAL ROADS BOARD CAPITAL PROJECTS 1,714,061 4,170,000 - - 2,970,939 525,000 9,380,000
CAPITAL EQUIPMENT REPLACEMENT - - - 100,000 - - 100,000
SYSTEMIC REPLACEMENT OF MECHANICAL COMPONENTS - - - 175,000 - - 175,000
FORCE MAIN REHABILITATION - GENERAL - - - 100,000 - - 100,000
SOUTHERN KENT ISLAND - PHASE III STEP - - - - - 3,000,000 3,000,000
SOUTHERN KENT ISLAND - PHASE 4 STEP - - - - - 1,000,000 1,000,000
SOUTHERN KENT ISLAND - PHASE 4 COMMUNITY MAINS - - - - - 1,000,000 1,000,000
MARLING FARMS/DOMINION SEWER EXTENSION - - - - - 75,000 75,000
RETURN ACTIVATED SLUDGE PUMPS REPLACEMENT - - - 225,000 - - 225,000
SAND FILTERS REHABILITATION - - - 100,000 - - 100,000
KNSG WWTP - GRIT REMOVAL REPLACEMENT - - - 200,000 - - 200,000
TOTAL SEWER ENTERPRISE - - - 900,000 - 5,075,000 5,975,000
CAPITAL EQUIPMENT REPLACEMENT - - - 565,000 - - 565,000
GRASONVILLE WTP UPGRADE - - - 329,803 - - 329,803
CRITICAL INTERCONNECTIONS - - - - 100,000 - 100,000
TOTAL WATER ENTERPRISE - - - 894,803 100,000 - 994,803
TOTAL ALL CAPITAL PROJECTS 1,714,061 4,918,000 12,041,387 1,794,803 16,758,118 8,023,190 45,249,559
24

QUEEN ANNE'S COUNTY
CAPITAL BUDGET SUMMARY BY EXPENDITURE
FY 2025 - 2030
DESCRIPTION FY25 FY26 FY27 FY28 FY29 FY30 TOTAL
ALLOCATION TO VOLUNTEER FIRE DEPARTMENTS 835,000 835,000 835,000 835,000 835,000 835,000 5,010,000
4-H PARK IMPROVEMENTS (QAC Park Board) 540,000 220,000 125,000 1,000,000 300,000 - 2,185,000
QACTV EQUIPMENT 50,000 50,000 50,000 50,000 50,000 50,000 300,000
CHESAPEAKE COLLEGE - QUEEN ANNE TECHNICAL BLDG - 643,500 4,624,000 447,000 - - 5,714,500
CHESAPEAKE HERITAGE VISITORS CENTER - BLDG - 100,000 1,000,000 1,000,000 - - 2,100,000
UNIVERSITY OF MD SHORE REGIONAL HEALTH 1 ,250,000 1,250,000 1,250,000 1,250,000 - - 5,000,000
TOTAL OUTSIDE AGENCIES AND OTHER 2 ,675,000 3,098,500 7,884,000 4,582,000 1,185,000 885,000 20,309,500
HISTORIC COURTHOUSE - 5,000,000 5,000,000 - - - 10,000,000
COUNTY FACILITIES 400,000 425,000 450,000 475,000 500,000 525,000 2,775,000
CRUMPTON BUILDING 65,000 - - - - - 65,000
LIBERTY BUILDING RENOVATION 200,000 - 150,000 150,000 - - 500,000
WETLAND MITIGATION 10,000 10,000 10,000 10,000 10,000 10,000 6 0,000
MS4 STORMWATER MANAGEMENT 150,000 300,000 300,000 300,000 300,000 300,000 1,650,000
TRAFFIC STUDY 50,000 - - - - - 5 0,000
EMS STATON 100 RENOVATIONS - 50,000 - - - - 5 0,000
EMS STATION 400 RENOVATIONS 400,000 - - - - - 400,000
HOUSING AUTHORITY FACILITY RECAPITALIZATION 250,000 - - - - - 250,000
YMCA 250,000 - - - - - 250,000
CLOVERFIELDS FLOOD MITIGATION 50,000 1,625,000 1,575,000 100,000 100,000 100,000 3,550,000
CIRCUIT COURTHOUSE 50,000 - - - - - 50,000
BLOOMFIELD MANOR HOUSE STABILIZATION 100,000 - - - - - 100,000
CBEC SEWER EXTENSION 75,000 - - - - - 7 5,000
HEALTH DEPARTMENT ROOF REPLACEMENT 150,000 150,000 - - - - 300,000
SHERIFF FACILITIES - - - 1,000,000 7,500,000 7,500,000 16,000,000
TOTAL ADMINISTRATION & GENERAL SERVICES 2 ,200,000 7,560,000 7,485,000 2,035,000 8,410,000 8,435,000 36,125,000
PUBLIC SAFETY PROPERTY ACQUISITION 1 ,000,000 300,000 300,000 300,000 300,000 300,000 2,500,000
TOTAL PROPERTY MANAGEMENT 1 ,000,000 300,000 300,000 300,000 300,000 300,000 2,500,000
ANIMAL SERVICES CAPITAL EQUIPMENT 130,000 30,000 60,000 75,000 50,000 80,000 425,000
ANIMAL SERVICES BUILDING - 250,000 3,000,000 3,000,000 - - 6,250,000
TOTAL ANIMAL SERVICES 130,000 280,000 3,060,000 3,075,000 50,000 80,000 6,675,000
25

QUEEN ANNE'S COUNTY
CAPITAL BUDGET SUMMARY BY EXPENDITURE
FY 2025 - 2030
DESCRIPTION FY25 FY26 FY27 FY28 FY29 FY30 TOTAL
EMERGENCY PLAN UPDATES 30,000 10,000 75,000 30,000 70,000 30,000 245,000
AMBULANCE 941,235 723,587 998,557 767,653 1,059,369 814,404 5,304,805
SCBA & PROTECTIVE GEAR 96,300 101,115 104,148 107,273 110,491 113,806 633,133
CARDIAC CARE EQUIPMENT 93,895 101,407 109,519 118,281 127,743 137,963 688,808
EMS ULTRASOUND - 75,000 - - - - 7 5,000
PUBLIC SAFETY NETWORK 180,000 190,000 200,000 210,000 220,000 230,000 1,230,000
RADIO SUBSCRIBER REPLACEMENT 200,000 200,000 200,000 200,000 200,000 200,000 1,200,000
RADIO TOWER INSPECTION/REPAIR - 15,000 150,000 - - - 165,000
911 PHONE CENTER - 1,700,000 - - - - 1,700,000
VOICE RECORDING SYSTEM - 621,000 - - - - 621,000
EMERGENCY SERVICES BUILDING RENOVATIONS - - - 250,000 2,050,000 2,050,000 4,350,000
MOTOROLA CONSOLE UPGRADE - - 1,092,640 456,445 - - 1,549,085
RADIO AMATEUR CIVIL EMERGENCY SERVICE - 15,000 15,000 - - - 3 0,000
TOTAL DEPARTMENT OF EMERGENCY SERVICES 1 ,541,430 3,752,109 2,944,864 2,139,652 3,837,603 3,576,173 17,791,831
DETENTION CENTER - REGIONAL JAIL 580,387 - 17,809,163 6,360,450 - - 24,750,000
TOTAL DETENTION CENTER 580,387 - 17,809,163 6,360,450 - - 24,750,000
STRATEGIC PLANNING INITIATIVES 50,000 50,000 50,000 50,000 50,000 50,000 300,000
COMMUNITY & COMPREHENSIVE PLAN UPDATES 350,000 50,000 50,000 50,000 50,000 100,000 650,000
TOTAL PLANNING & ZONING 400,000 100,000 100,000 100,000 100,000 150,000 950,000
IT INFRASTRUCTURE 400,000 400,000 400,000 400,000 400,000 400,000 2,400,000
CENTRALIZED HARDWARE AND APPLICATIONS 50,000 150,000 150,000 150,000 150,000 150,000 800,000
COUNTY FIBER INFRASTRUCTURE 100,000 100,000 100,000 100,000 100,000 100,000 600,000
PUBLIC FIBER INFRASTRUCTURE 600,000 600,000 600,000 600,000 600,000 600,000 3,600,000
ERP PROJECT - 50,000 50,000 50,000 50,000 50,000 250,000
GIS & CURRENT PLANNING INITIATIVES - 50,000 50,000 50,000 50,000 50,000 250,000
COUNTY WIDE ORTHO/PLANIMETRIC MAPPING 90,000 90,000 90,000 90,000 90,000 90,000 540,000
QAC CELLULAR SIGNAL - BDA 190,000 170,000 - - - - 360,000
QAC PUBLIC SCHOOLS CELLULAR SIGNAL - BDA 430,000 400,000 - - - - 830,000
CIRCUIT COURTHOUSE TECHNOLOGY 50,000 50,000 50,000 50,000 50,000 50,000 300,000
PUBLIC FIBER INFRASTRUCTURE - LONG DRIVEWAY - 500,000 - - - - 500,000
TOTAL IT 1 ,910,000 2,560,000 1,490,000 1,490,000 1,490,000 1,490,000 10,430,000
26

QUEEN ANNE'S COUNTY
CAPITAL BUDGET SUMMARY BY EXPENDITURE
FY 2025 - 2030
DESCRIPTION FY25 FY26 FY27 FY28 FY29 FY30 TOTAL
TRANSFER STATION - MAINTENANCE 50,000 50,000 50,000 50,000 50,000 50,000 300,000
CAPITAL EQUIPMENT - HEAVY & CONSTRUCTION - 225,000 225,000 325,000 110,000 325,000 1,210,000
CAPITAL EQUIPMENT - SMALL & NON-MOTORIZED 140,000 140,000 140,000 140,000 140,000 140,000 840,000
TOTAL SOLID WASTE 190,000 415,000 415,000 515,000 300,000 515,000 2,350,000
CENTREVILLE LIBRARY IMPROVEMENTS 100,000 110,000 - 110,000 - - 320,000
QAC LIBRARY NORTH BRANCH - 306,000 1,263,000 - - 1,569,000
TOTAL PUBLIC LIBRARY SYSTEM 100,000 416,000 1,263,000 110,000 - - 1,889,000
RECREATION CENTER 250,000 10,000,000 10,000,000 - - - 20,250,000
TOTAL RECREATION 250,000 10,000,000 10,000,000 - - - 20,250,000
LARGE TRANSIT VEHICLE 300,000 300,000 300,000 300,000 300,000 300,000 1,800,000
GRASONVILLE SENIOR CENTER RENOVATIONS - - 380,000 - - - 380,000
KRAMER CENTER RENOVATIONS 100,000 - - - - - 100,000
SENIOR CENTER SECURITY CAMERA SYSTEM 120,000 - - - - - 120,000
KENT ISLAND SENIOR CENTER - - - 320,000 - - 320,000
AGING FURNITURE REPLACEMENT 70,000 70,000 70,000 - - - 210,000
TOTAL AGING 590,000 370,000 750,000 620,000 300,000 300,000 2,930,000
27

QUEEN ANNE'S COUNTY
CAPITAL BUDGET SUMMARY BY EXPENDITURE
FY 2025 - 2030
DESCRIPTION FY25 FY26 FY27 FY28 FY29 FY30 TOTAL
A/V INTERCOM DEVICE AT BUS LOOP ENTRY - KENT ISLAND HS 12,000 - - - - - 1 2,000
ASPHALT PAVING/SEALCOATING AND STRIPPING - - 125,000 125,000 125,000 125,000 500,000
BOE ADMIN BUILDING 9 ,000,000 - - - - - 9,000,000
BOE ADMIN BUILDING FURNITURE 1 ,500,000 - - - - - 1,500,000
BOILER & CIRC PUMP REPLACEMENT - BAYSIDE ELEM - - - - - 650,000 650,000
CMPTER LAB AND MDIA CNTR C/R BUILD FOR PRE-K - CES 75,000 - - - - - 7 5,000
CMPTER LAB C/R BUILD FOR PRE-K - MATAPEAKE ELEM 20,000 - - - - - 2 0,000
COMMUNITY BASED HEALTH SUITE - GRASONVILLE ELEM - - 75,000 - - - 7 5,000
COMMUNITY BASED HEALTH SUITE - KENNARD ELEM 75,000 - - - - - 7 5,000
COMMUNITY BASED HEALTH SUITE - MATAPEAKE ELEM - - - 75,000 - - 7 5,000
COMMUNITY BASED HEALTH SUITE - QUEEN ANNE'S HIGH - - 75,000 - - - 7 5,000
COMMUNITY BASED HEALTH SUITE - STEVENSVILLE MIDDLE 75,000 - - - - - 7 5,000
CONVERSION OF CAMERA VMS TO GENETEC 246,818 - - - - - 246,818
ES INTERACTIVE DISPLAY AND MS/HS INTERACTIVE PROJECTORS 106,000 175,000 235,000 130,000 100,000 97,000 843,000
FIRE ALARM REPLACEMENT - CENTREVILLE ELEM - - 165,000 - - - 165,000
FIRE ALARM REPLACEMENT - KENNARD ELEM 29,000 - - - - - 2 9,000
FIRE ALARM REPLACEMENT - KENT ISLAND ES - 185,250 - - - - 185,250
FIRE ALARM REPLACEMENT - MATAPEAKE ELEM - - - - 125,000 - 125,000
FIRE ALARM REPLACEMENT - MATAPEAKE MIDDLE - - - - 225,000 - 225,000
FIRE ALARM REPLACEMENT - QUEEN ANNE'S HIGH 561,000 - - - - - 561,000
FLOOR REPLACEMENT, VCT - MATAPEAKE MIDDLE 286,528 - - - - - 286,528
FURNITURE REPLACEMENT (CLASSROOM) - ALLOCATION 600,000 600,000 600,000 - - - 1,800,000
HVAC GEOTHERMAL UNIT REPAIRS - STEVENSVILLE MIDDLE 50,000 - - - - - 5 0,000
HVAC REPLACEMENT - CENTREVILLE ELEM - - - - - 2,000,000 2,000,000
HVAC REPLACEMENT - GRASONVILLE ELEM - - - - - 1,750,000 1,750,000
HVAC REPLACEMENT - KENNARD ELEM - 1,854,460 - - - - 1,854,460
INDOOR GYMNASIUM SCOREBOARD REPLACE - KIHS 25,000 - - - - - 2 5,000
INDOOR GYMNASIUM SCOREBOARD REPLACE - QACHS 25,000 - - - - - 2 5,000
MARKER BOARDS - CHURCH HILL ELEM 20,000 - - - - - 2 0,000
MARKER BOARDS - KENNARD ELEM 20,000 - - - - - 20,000
MARKER BOARDS - KENT ISLAND HIGH 20,000 - - - - - 2 0,000
MILLING & PAVING - KENT ISLAND HIGH - 550,000 550,000 - - - 1,100,000
NURSE SUITE EXPANSION - CENTREVILLE MIDDLE 20,000 - - - - - 2 0,000
PLAYGROUND EQUIPMENT AGES 2-5 - KENT ISLAND ELEM - 350,000 - - - - 350,000
PLAYGROUND EQUIPMENT AGES 2-5 - MATAPEAKE ELEM - - - - 350,000 - 350,000
PLAYGROUND EQUIPMENT AGES 2-5 - SUDLERSVILLE ELEM 350,000 - - - - 700,000 1,050,000
28

QUEEN ANNE'S COUNTY
CAPITAL BUDGET SUMMARY BY EXPENDITURE
FY 2025 - 2030
DESCRIPTION FY25 FY26 FY27 FY28 FY29 FY30 TOTAL
PLAYGROUND EQUIPMENT AGES 5-12 - KENT ISLAND ELEM - 350,000 - - - - 350,000
PLAYGROUND EQUIPMENT AGES 5-12 - MATAPEAKE ELEM - - - - 350,000 - 350,000
PLAYGROUND EQUIPMENT AGES 5-12 - SUDLERSVILLE ELEM - - 350,000 - - - 350,000
PLAYGROUND EQUIPMENT AGES 5-12 - BAYSIDE ELEM - - - 600,000 - - 600,000
PLAYGROUND EQUIPMENT AGES 5-12- CHURCH HILL ELEM - - 350,000 - - - 350,000
ROOF REPLACEMENT - KENNARD ELEM - 1,696,000 - - - - 1,696,000
ROOF REPLACEMENT, PARTIAL - MATAPEAKE ELEM - 1,788,750 - - - - 1,788,750
ROOF REPLACEMENT, PARTIAL - MATAPEAKE MIDDLE - - 2,914,280 - - - 2,914,280
SCHOOL ADDITION STUDY/DESIGN/CONST - KENT ISLAND HIGH - - - - 390,000 3,750,000 4,140,000
SCHOOL ADDITION STUDY/DESIGN/CONST - QACHS - - - - 390,000 3,750,000 4,140,000
SCHOOL REPLACEMENT - CENTREVILLE MIDDLE - 2,159,000 - 9,401,500 8,889,500 - 20,450,000
SIDEWALK TO/FROM YMCA CROSSWALK - CENTREVILLE MIDDLE 43,075 - - - - - 4 3,075
STADIUM FIELD LIGHTING REPLACEMENT - KENT ISLAND HIGH - 485,000 - - - - 485,000
STADIUM FIELD LIGHTING REPLACEMENT - QUEEN ANNE'S HIGH 360,000 - - - - - 360,000
STADIUM SCOREBOARD REPLACE - QUEEN ANNE'S HIGH 40,000 - - - - - 4 0,000
STORM LINE REPAIRS/SWM - KENNARD ELEM 25,000 175,000 - - - - 200,000
STORM SEWER REPAIRS (PH II) - KENT ISLAND HIGH 703,000 - - - - - 703,000
SURVEILLANCE CAMERAS - MATAPEAKE ELEM 48,000 - - - - - 4 8,000
SURVEILLANCE CAMERAS REPLACE/ADD - STEVENSVILLE MID 45,500 - - - - - 4 5,500
WINDOW BLINDS/SHADES REPLACE - CENTREVILLE ELEM 19,510 - - - - - 1 9,510
WINDOW BLINDS/SHADES REPLACE - CHURCH HILL ELEM 13,216 - - - - - 1 3,216
WINDOW BLINDS/SHADES REPLACE - MATAPEAKE ELEM 6,292 - - - - - 6 ,292
TOTAL BOARD OF EDUCATION 14,419,939 10,368,460 5,439,280 10,331,500 10,944,500 12,822,000 64,325,679
29

QUEEN ANNE'S COUNTY
CAPITAL BUDGET SUMMARY BY EXPENDITURE
FY 2025 - 2030
DESCRIPTION FY25 FY26 FY27 FY28 FY29 FY30 TOTAL
TRAIL DEV/MAINT/AMENITIES 500,000 700,000 650,000 650,000 700,000 600,000 3,800,000
ATHLETIC FIELD WORK 215,000 300,000 - 50,000 50,000 300,000 915,000
ARTIFICAL TURF - - - - 750,000 750,000 1,500,000
PARKS LANDSCAPING - 20,000 20,000 20,000 20,000 20,000 100,000
PARKS PREVENTATIVE MAINTENANCE - EXP 50,000 50,000 50,000 50,000 50,000 50,000 300,000
MAJOR MAINTENANCE - CAP 170,000 40,000 40,000 40,000 40,000 40,000 370,000
COURT WORK 350,000 - 150,000 - 250,000 - 750,000
PARKS PARKING LOT PAVING - 70,000 100,000 70,000 50,000 - 290,000
PAVILION/CONCESSION/COMFORT 50,000 - 455,000 - - - 505,000
CAPITAL EQUIPMENT - PARKS 300,000 310,000 355,000 400,000 420,000 400,000 2,185,000
PLAYGROUND - 1,015,111 1,000,000 1,200,000 1,200,000 1,200,000 5,615,111
LAND PRESERVATION P&R PLAN-POS - 25,000 25,000 - - - 5 0,000
BLUE HERON NATURE PRESERVE - 60,000 250,000 90,000 40,000 150,000 590,000
WHITE MARSH SEWER 75,000 - - - - - 7 5,000
INLINE/HOCKEY RINK - - - 150,000 - - 150,000
PARKS SKATE PARK 125,000 - - 150,000 - - 275,000
BOX LACROSSE FIELDS - - - 30,000 - 1,000,000 1,030,000
FERRY POINT RESTORATION 468,000 - - - - - 468,000
PEDESTRIAN BRIDGE MAINTENANCE 500,000 - - - - 1,000,000 1,500,000
TOTAL PARKS 2 ,803,000 2,590,111 3,095,000 2,900,000 3,570,000 5,510,000 20,468,111
TOTAL GENERAL CAPITAL PROJECTS 2 8,789,756 41,810,180 62,035,307 34,558,602 30,487,103 34,063,173 231,744,121
JACKSON CREEK SHORELINE PROTECTION 10,000 100,000 - - - - 110,000
KENT NARROWS LANDING BULKHEAD 75,000 - - - - - 7 5,000
TOTAL PUBLIC LANDINGS ENTERPRISE 85,000 100,000 - - - - 185,000
S APRON SAFETY ENHANCEMENT - DESIGN - 300,000 - - - - 300,000
S APRON SAFETY ENHANCEMENT - CONSTRUCTION - - - 4,100,000 - - 4,100,000
5 YEAR CAPITAL IMPROVEMENT PROGRAM - - 300,000 - - - 300,000
BAY BRIDGE AIRPORT HANGAR MAINTENANCE 25,000 - - - - - 25,000
TOTAL BAY BRIDGE AIRPORT ENTERPRISE 25,000 300,000 300,000 4,100,000 - - 4,725,000
30

QUEEN ANNE'S COUNTY
CAPITAL BUDGET SUMMARY BY EXPENDITURE
FY 2025 - 2030
DESCRIPTION FY25 FY26 FY27 FY28 FY29 FY30 TOTAL
CAPITAL EQUIPMENT - LIGHT VEHICLES - 300,000 - 300,000 - 300,000 900,000
CAPITAL EQUIPMENT - HEAVY & CONSTRUCTION 1 ,125,000 455,000 350,000 275,000 310,000 660,000 3,175,000
CAPITAL EQUIPMENT - MISC. EQUIPMENT 60,000 60,000 60,000 60,000 60,000 60,000 360,000
PARKING LOT OVERLAYS - 50,000 50,000 50,000 50,000 50,000 250,000
ASPHALT OVERLAYS 2 ,300,000 2,508,000 2,583,000 2,660,490 2,740,305 2,822,514 15,614,309
TAYLOR MILL ROAD BRIDGE - - 200,000 200,000 1,500,000 - 1,900,000
THOMPSON CREEK CONNECTOR 1 ,770,000 3,500,000 3,500,000 - - - 8,770,000
NICHOLS MANOR/ACKERMAN BRIDGES 3 ,000,000 - - - - - 3,000,000
BRIDGE MAINTENANCE 600,000 600,000 - - - - 1,200,000
PEDESTRIAN BRIDGE CROSSING US 50/301 - 3,000,000 9,950,000 9,950,000 - - 22,900,000
BEACH ROAD - 1,000,000 - - - - 1,000,000
MARYLAND ROAD 525,000 - - - - - 525,000
TOTAL ROADS BOARD CAPITAL PROJECTS 9 ,380,000 11,473,000 16,693,000 13,495,490 4,660,305 3,892,514 59,594,309
CAPITAL EQUIPMENT REPLACEMENT 100,000 - - - 240,000 - 340,000
SKI - UTILITY TRUCK - - - 100,000 - - 100,000
VACUUM PUMP - - 60,000 - 60,000 - 120,000
DISCHARGE PUMP - 72,000 - 72,000 - - 144,000
PROSPECT LIFT STATION REHABS - - 100,000 - 100,000 - 200,000
PUMP STATION 2 - STAND BY DIESEL PUMP - 150,000 - - - - 150,000
SYSTEMIC REPLACEMENT OF MECHANICAL COMPONENTS 175,000 175,000 200,000 200,000 225,000 225,000 1,200,000
FORCE MAIN REHABILITATION - GENERAL 100,000 - - 250,000 250,000 - 600,000
SOUTHERN KENT ISLAND - PHASE III STEP 3 ,000,000 3,300,000 - - - - 6,300,000
SOUTHERN KENT ISLAND - PHASE 4 STEP 1 ,000,000 4,000,000 1,200,000 - - - 6,200,000
SOUTHERN KENT ISLAND - PHASE 4 COMMUNITY MAINS 1 ,000,000 1,200,000 - - - - 2,200,000
WATER/SEWER OFFICE TRAILER - 37,500 - - - - 3 7,500
M STATION UPGRADES - - 125,000 125,000 - - 250,000
GENERATORS - 80,000 - - - - 8 0,000
MARLING FARMS/DOMINION SEWER EXTENSION 75,000 250,000 1,000,000 500,000 4,750,000 - 6,575,000
WATER/SEWER - KNSG SECURITY UPGRADES - - 50,000 - - - 5 0,000
WATER/SEWER - KNSG ADMIN BLDG & SHOP ROOF - - 175,000 - - - 175,000
RETURN ACTIVATED SLUDGE PUMPS REPLACEMENT 225,000 - - - - - 225,000
SAND FILTERS REHABILITATION 100,000 50,000 - - - - 150,000
KNSG WWTP - GRIT REMOVAL REPLACEMENT 200,000 - - - - - 200,000
TOTAL SEWER ENTERPRISE 5 ,975,000 9,314,500 2,910,000 1,247,000 5,625,000 225,000 25,296,500
31

QUEEN ANNE'S COUNTY
CAPITAL BUDGET SUMMARY BY EXPENDITURE
FY 2025 - 2030
DESCRIPTION FY25 FY26 FY27 FY28 FY29 FY30 TOTAL
CAPITAL EQUIPMENT REPLACEMENT 565,000 - 100,000 - - - 665,000
REHABILITATION OF WATER TREATMENT PLANT STRUCTURES - 50,000 - 50,000 - 50,000 150,000
GRASONVILLE WTP UPGRADE 329,803 125,000 - - 400,000 - 854,803
CRITICAL INTERCONNECTIONS 100,000 5,000,000 - - - - 5,100,000
KENT NARROWS TOWER - - - 2,550,000 - - 2,550,000
WATER/SEWER OFFICE TRAILER - 37,500 - - - - 3 7,500
WATER/SEWER - KNSG SECURITY UPGRADES - - 50,000 - - - 5 0,000
WATER/SEWER - KNSG ADMIN BLDG & SHOP ROOF - - 175,000 - - - 175,000
TOTAL WATER ENTERPRISE 994,803 5,212,500 325,000 2,600,000 400,000 50,000 9,582,303
TOTAL ALL CAPITAL PROJECTS 4 5,249,559 68,210,180 82,263,307 56,001,092 41,172,408 38,230,687 331,127,233
32