FY2025 Resolution & Budget

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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