FY27 Budget Work Session 1 Materials

FY2027 Budget Work Session #1 March 26, 2026 Table of Contents

1. Introduction

FY2027 Budget Schedule Page 2 General Fund Revenue Page 3 General Fund Expenditures Pages 4 - 5 Requested Enhancements Pages 6 - 9 2026 Constant Yield Tax Rate Certification Page 10

2. Board of Education

Budget Summary Page 11 BOE Draft Budget FY2027 Pages 12 - 58 Historical MOE Page 59 BOE Appropriations History & Forecast Page 60 BOE Funding as % of County Budgets Page 61

3. Queen Anne’s County Library

Budget Summary Page 62 Enhancement Requests Pages 63 - 65

4. Department of Emergency Services

Budget Summary Pages 66 - 67 Enhancement Requests Pages 68 – 73

5. Office of the Sheriff

Budget Summary Pages 74 - 75 Page 1 of 75 Fiscal 2027 Budget Calendar Public Events Internal Due Dates Finance Office Staff October 14 Commissioners Approve FY27 Budget Schedule November 18 Budget Workshop – FY27 Goals & Strategy Setting Session - 4pm November “Budget School” – Online Trainings December 1 Capital Project Budget Guidelines & Instructions Released December 15 Operating Budget Guidelines & Instructions Released

Dec. – Feb. Optional Budget Prep Assistance with Finance office January 9 Outside Agency Grant Request Forms Distributed January 14 Provide Tax Set-Off/Tax Differential Request Forms to Municipalities (COG Meeting) January 23 Capital Project Budget Submissions Due to Finance Jan. – Mar. Finance Office Budget Review February 13 Completed Operating Budget Submissions are Due, Including:

- Departmental Overview

- Goals & Objectives

- Organization Chart / Personnel Listing

- Fee Schedule

- Revenue Budget Submission

- Expenditure Budget Submission

- Justifications

- Enhancements with Justification

- Position Change Requests (previously reviewed by HR)

February 13 Municipal Tax Set-Off/Tax Differential Requests are Due to Finance February 13 Outside Agency Funding Requests are Due to Finance Mar. 2 – Mar. 13 County Administrator Budget Review Meetings with Departments March 11 Municipal Tax Set-Off/Tax Differential Meeting @ COG March 24 County Administrator’s Budget Submitted to Commissioners March 26 Budget Work Session #1 – 5PM (BOE, Library, DES & Sheriff)

March 31 Budget Work Session #2 – 5PM (Parks & DPW) April 9 Budget Work Session #3 – 5PM (Other Depts as needed & Outside Agency Grants) April 14 Municipal Tax Set-Off/Tax Differential Rate Hearing – 6:15PM April 29 Commissioners’ Proposed Budget Released (posted to QAC website) April 29 Citizens’ Budget Letter May 18 Public Info Session at Kent Island Library – 7PM May 19 Public Info Session at Liberty Building – 7PM

May 20 Public Info Session at Sudlersville Middle School – 7PM June 2 Budget Work Session (if needed) – 4PM June 9 Adopt Budget & Tax Rates – 6PM Page 2 of 75

FY2027 BUDGET REVENUES

COUNTY ADMINISTRATOR'S BUDGET

GENERAL FUND REVENUE

FY26 Revised FY27 CA FY26-FY27 FY25 Actual Budget Budget $ Change % Change Revenue Sources - By Type Taxes Real & Personal Prop Taxes 84,857,659 8 9,466,500 96,486,500 7 ,020,000 7.8% Income Taxes 92,720,625 8 9,500,000 105,500,000 16,000,000 17.9% Public Utility Tax 2,637,134 2,650,000 2,600,000 (50,000) -1.9% Admission & Amusement Tax 272,787 260,000 275,000 15,000 5.8% Sales Tax - Cannabis (52,371) 25,000 2 5,000 - 0.0%

Hotel Tax 1,213,347 1,250,000 1,250,000 - 0.0% Franchise Fee 332,058 325,000 340,000 15,000 4.6% Recordation Taxes 9,385,619 7,000,000 8,500,000 1 ,500,000 21.4% Transfer Taxes 3,414,046 2,600,000 3,000,000 400,000 15.4% Licenses & Permits 1,004,502 880,375 1,010,375 130,000 14.8% Intergovernmental 3,383,937 2,635,217 3,548,194 912,977 34.6% Service Charges 4,671,784 3,973,202 4,110,752 137,550 3.5%

Miscellaneous Interest Income 6,500,117 5,500,000 5,000,000 (500,000) -9.1% Fines 50,961 53,500 4 6,000 (7,500) -14.0% Other Income 1,767,308 611,100 617,300 6,200 1.0% Transfers In (School Impact Fee Debt Svc ) 2,167,290 2,166,439 2,166,463 2 4 0.0% Fund Balance - 524,323 - (524,323) -100.0%

TOTAL REVENUES 214,326,803 209,420,656 234,475,584 25,054,928 12.0%

- - -

TAX RATES:

1. Real Property Tax revenue for FY27 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 FY27 is based on a rate of $2.075 per $100 of assessed valuation

3. Local Income Tax revenue for FY27 is based on a rate of 3.20% of the Maryland Taxable Income

4. Recordation Tax revenue for FY27 is based on a rate of $4.95 per $500 of the value of the recorded transaction

5. Transfer Tax revenue for FY27 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 FY27 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 FY27 is based on a rate of 5% of the value of the

amusement or admission Page 3 of 75

QUEEN ANNE'S COUNTY

FY2027 EXPENDITURES

COUNTY ADMINISTRATOR'S BUDGET

FY26 Revised FY27 CA FY26-FY27 % FY25 Actual Budget Prop Bud $ Change Change County Administration County Commissioners 783,143 821,575 869,782 48,207 5.9% Executive 302,969 326,682 344,276 17,594 5.4% Legal 1,225,267 676,753 754,216 77,463 11.4% Budget & Finance 1,876,238 2,085,978 2,306,329 220,351 10.6% Information Technology 3,898,728 4,666,737 5,051,846 385,109 8.3% Human Resources 995,176 1,098,855 1,204,087 105,232 9.6%

Economic & Tourism Development 1,097,236 1,255,886 1,320,190 64,304 5.1%

QAC-TV 558,039 626,695 672,042 45,347 7.2%

Community Affairs 146,929 164,341 166,883 2,542 1.5%

TOTAL 10,883,725 11,723,502 12,689,651 966,149 8.2%

Community Services Area Agency on Aging 2,858,465 3,286,682 3,349,755 63,073 1.9% Housing & Community Services 681,984 815,715 867,797 52,082 6.4% Local Management Board 695,959 737,883 746,408 8,525 1.2% Public Housing Authority 818,009 829,703 908,324 78,621 9.5%

TOTAL 5,054,417 5,669,983 5,872,284 202,301 3.6%

Planning & Zoning 2,811,148 2,972,500 3,185,289 212,789 7.2% Public Safety Detention Center 7,019,003 7,832,489 8,230,602 398,113 5.1% Emergency Services 15,515,112 16,824,490 18,080,581 1,256,091 7.5%

TOTAL 22,534,115 24,656,979 26,311,183 1,654,204 6.7%

Public Works Administration 684,051 712,470 730,094 17,624 2.5% Animal Services 1,994,243 2,160,759 2,375,725 214,966 9.9% Engineering 1,246,277 1,469,428 1,601,216 131,788 9.0% General Services 3,368,100 3,543,653 3,730,943 187,290 5.3% Roads 4,076,825 5,133,179 5,224,037 90,858 1.8% Solid Waste 1,710,867 2,142,363 2,139,925 (2,438) -0.1% Property Management 409,073 452,731 478,655 25,924 5.7%

TOTAL 13,489,436 15,614,583 16,280,595 666,012 4.3%

Parks and Recreation Parks 5,497,534 5,702,118 6,240,460 538,342 9.4% Recreation 1,090,073 1,298,978 1,384,398 85,420 6.6% Airport 25,796 54,253 9,612 (44,641) -82.3% Golf Course 4 ,567 156,892 127,395 (29,497) -18.8%

TOTAL 6,617,970 7,212,241 7,761,865 549,624 7.6%

SUBTOTAL GENERAL COUNTY GOVT: 61,390,811 67,849,788 72,100,867 4,251,079 6.3% Page 4 of 75

QUEEN ANNE'S COUNTY

FY2027 EXPENDITURES

COUNTY ADMINISTRATOR'S BUDGET

FY26 Revised FY27 CA FY26-FY27 % FY25 Actual Budget Prop Bud $ Change Change Board of Education 7 5,085,219 8 3,373,301 92,717,342 9,344,041 11.2% Other Agencies State's Attorney's Office 2,011,636 2,077,478 2,367,174 289,696 13.9% 4-H Park 1 29,934 129,800 136,300 6 ,500 5.0% Sheriff's Office 14,335,836 15,495,829 1 6,452,429 956,600 6.2% Orphans' Court 1 02,788 111,224 120,978 9 ,754 8.8% Circuit Court 9 99,094 1,245,557 1,379,008 133,451 10.7%

Fire Protection & Rescue 5,382,751 5,875,625 5,953,738 78,113 1.3% Chesapeake College 2,196,654 2,373,840 2,564,763 190,923 8.0% QAC Free Library 2,782,887 2,982,381 3,261,720 279,339 9.4% Board of Elections 1,250,849 1,430,519 1,699,315 268,796 18.8% Health Department 2,258,985 3,052,582 3,229,445 176,863 5.8% Social Services 2 07,892 216,106 230,404 14,298 6.6% Soil Conservation Service 3 41,971 364,313 206,245 ( 158,068) -43.4%

UMD Extension Service 4 37,228 499,060 522,053 22,993 4.6%

TOTAL 3 2,438,505 3 5,854,314 38,123,572 2,269,258 6.3%

Debt Board of Education 5,607,006 6,135,716 7,489,876 1 ,354,160 22.1% General County Government 6,873,256 7,220,878 7,258,996 38,118 0.5%

TOTAL 1 2,480,262 1 3,356,594 14,748,872 1,392,278 10.4%

Other Intergovernmental 6 65,940 920,884 1,128,300 207,416 22.5% General Insurance 7 49,907 855,000 1,280,000 425,000 49.7% Benefits/OPEB 4,649,409 4,462,178 4,494,678 32,500 0.7% Local Grants 1,157,822 1,131,960 1,129,156 (2,804) -0.2% Non-Departmental 1,254,789 610,275 613,775 3 ,500 0.6% Contingency 47,696 146,605 151,000 4 ,395 3.0%

TOTAL 8,525,563 8,126,902 8 ,796,909 670,007 8.2%

Transfers Capital Fund 12,400,417 596,576 7,746,422 7 ,149,846 1198.5% Ag Xfer / EDIF / Other 6 91,644 173,181 151,600 (21,581) -12.5% Fire Impact 39,891 90,000 9 0,000 - 0.0%

TOTAL 1 3,131,952 859,757 7 ,988,022 7,128,265 829.1%

TOTAL GENERAL FUND: 203,052,312 209,420,656 234,475,584 25,054,928 12.0% Page 5 of 75 Enhancement CA Funded Department Description Positions Request Positions CA Funded Aging Bus Driver (Non CDL) 1 77,088 1 77,088 77,088 77,088 Blue Heron Golf Course PT Assistant Golf Course Manager 1 30,762 - 30,762 - Board of Education Allocation Increase 12,055,189 8,700,000 Teacher Retirement (State Mandate) 644,041 644,041

12,699,230 9,344,041 Chesapeake College Local Allocation Increase - Operating - 5.0% less savings from bond payments 143,685 143,685 Community College Retirement (State Mandate) 47,238 47,238 190,923 190,923 Circuit Court Bailiff 1 72,806 Court Recorder 1 79,408 Jury/Assignment Commissioner 1 91,067 1 91,067 243,281 91,067 Community Affairs Public Information Coordinator 1 85,787 - 85,787 - DES - Communications Communications Captain 1 110,595 1 110,595

110,595 110,595 Page 6 of 75 Enhancement CA Funded Department Description Positions Request Positions CA Funded DES - Medical Services Paramedic I for 7th Unit 4 464,453 - EMT I for 7th Unit 4 280,171 - Operating Costs for 7th Unit 281,205 - 1,025,829 - DES - Special Operations Emergency Management Senior Planner 1 116,321 - 116,321 - Economic Development PT Economic Development Coordinator 1 30,889 -

30,889 - Elections Salary Increases 67,935 67,935 67,935 67,935 Extension Services Salary Increases - 5.5% (3% COLA, 2.5% merit) 15,720 15,720 15,720 15,720 FEC Increase Training Expense 5,000 5,000 Radios for New Apparatus 143,500 143,500 Assessable Base Allotment - 5% 104,156 104,156 Allocation/Vol Fire Co - 5% 28,566 28,566 Ambulance - 5% 29,906 29,906 311,128 311,128 Housing Authority Facility Technician I 1 80,231 -

Assistant Property Manager 1 89,947 1 89,947 170,178 89,947 Page 7 of 75 Enhancement CA Funded Department Description Positions Request Positions CA Funded Intergovernmental SDAT Office Support (State Mandated) 73,000 73,000 73,000 73,000 Library 3% COLA, 3% Merit 132,222 125,000 Furniture, fixtures and equipment 16,200 - Maker Space Library Associate 1 71,241 - Outreach Library Associate 1 71,241 1 71,241

PT Youth Services Associate - Increase Hours 4,302 - FY27 State Pension Shift 8,371 8,371 303,577 204,612 Parks Convert Park Technician PT to FT 1 49,530 1 49,530 Addt'l Coverage for Invasive Weeds 50,000 50,000 Stormwater Maintenance Agreement 38,000 - 137,530 99,530 Sanitary Chief Wastewater Operator 1 119,127 1 119,127 119,127 119,127 Sheriff Deputy Sheriff First Class 2 236,322 - PT Contractual Deputy First Class 1 58,075 -

PT Court Screener 1 32,938 - 327,335 - Page 8 of 75 Enhancement CA Funded Department Description Positions Request Positions CA Funded State's Attorney Assistant State's Attorney 1 85,781 - 85,781 -

ENHANCEMENT TOTAL $ 16,222,016 $10,794,713

POSITIONS (Full Time and Part Time) 28 2,333,780 7 608,595

OPERATING ENHANCEMENTS - NON-SALARIES 13,888,236 10,186,118

ENHANCEMENT TOTAL 28 16,222,016 7 10,794,713

GENERAL FUND ENHANCEMENTS 26 16,072,127 6 10,675,586

NON-GENERAL FUND ENHANCEMENTS 2 149,889 1 119,127

28 16,222,016 7 10,794,713 Page 9 of 75 State of Maryland Department of Assessments and Taxation February 14, 2026 2026 Constant Yield Tax Rate Certification Taxing authority: Queen Anne's County 1 1-Jul-2025 Gross assessable real property base $ 11,500,051,827 2 1-Jul-2025 Homestead Tax Credit - 299,410,612 3 1-Jul-2025 Net assessable real property base 11,200,641,215 4 1-Jul-2025 Actual local tax rate (per $100) x 0.8300

5 1-Jul-2025 Potential revenue $ 92,965,322 6 1-Jul-2026 Estimated assessable base $ 12,383,156,406 7 1-Jan-2026 Half year new construction - 79,103,520 8 1-Jul-2026 Estimated full year new construction* - 53,400,000 9 1-Jul-2026 Estimated abatements and deletions** - 509,931,324 10 1-Jul-2026 Net assessable real property base $ 11,740,721,562 11 1-Jul-2025 Potential revenue $ 92,965,322 12 1-Jul-2026 Net assessable real property base ÷ 11,740,721,562

13 1-Jul-2026 Constant yield tax rate *** $ 0.7918 Certified by

* Includes one-quarter year new construction where applicable. Director

**Actual + estimated as of July 1, 2026, including Homestead Tax Credit.

*** Constant yield tax rate included as a courtesy, along with the assessment data that SDAT is required to provide per Tax-Property Article § 2-205.

Form CYTR #1 Page 10 of 75 Queen Anne's County Budget to Actuals - EXPENSES Download generated on 03/19/2026 Funds Filter GOVERNMENTAL Departments Filter BOARD OF EDUCATION FY27 FY26 Budget to FY26 Budget FY26 Actuals Proposed FY27 Prop $ to FY27 Prop FY24 Actuals FY25 Actuals YTD FY26 Budget Budget Variance % Variance OTHER CHARGES (88210) ALLOCATION/COMPONENT UNIT 66,376,950 72,576,950 52,838,115 80,220,991 88,920,991 8,700,000 10.8%

OTHER CHARGES (88230) OPEB-RSTR ALLOC/COMP UNIT 2,178,232 2,178,232 1,452,150 2,178,232 2,178,232 - OTHER CHARGES (89950) OTHER CHARGES - - 691,279 644,041 1,288,082 644,041 100.0% OTHER CHARGES (88220) RESTRICTED ALLOCATION 330,037 330,037 - 330,037 330,037 - Total 68,885,219 75,085,219 54,981,544 83,373,301 92,717,342 9,344,041 11.2% Page 11 of 75

BOARD OF EDUCATION OF QUEEN ANNE'S COUNTY

BUDGET

FISCAL YEAR 2027

July 1, 2026 - June 30, 2027 Matthew Kibler, Ed.D.

Superintendent of Schools 02.04.26 Page 12 of 75 This page is intentionally left blank.

Page 13 of 75

TABLE OF CONTENTS

Introduction FY 2027 Budget Summary 5 Revenues Revenue Summary-Unrestricted Funds only 7 Revenue Summary-Restricted Funds only 8 Budget Summary Approved FY 2026 Budget Summary By Category and Object 9 Proposed FY 2027 Budget Summary By Category and Object 10 Comparison FY 2026 Budget to FY 2027 Budget 11 General Fund Budget Details Administration 13 Mid-Level Administration 17 Instruction 21 Special Education 27

Student Services 31 Health Services 33 Student Transportation 35 Operation of Plant 39 Maintenance of Plant 43 Fixed Charges 47 School Construction Budget FY 2027 School Construction Fund - will be added when complete TBD Food Service Budget FY 2027 Food Service Fund - will be added when complete TBD Page 3 of 47 Page 14 of 75 This page is intentionally left blank.

Page 15 of 75 Queen Anne's County Public Schools FY 2027 Budget - Summary of Proposed Cost Increases Expenses: Part 1: Cost to Maintain FY26 Program in FY27 - These are increases over FY26 costs Item Type Description Item Cost Salary Salary Enhancements 3,700,114 Salary Leave for Part Time Employees (HB Leave) 11,000 Fixed Charge Fixed Charge - Pension 332,416 Fixed Charge Fixed Charge - Social Security & Medicare (FICA) 318,495

Fixed Charge Fixed Charges - Worker's Compensation 28,275 Fixed Charge Fixed Charge - Unemployment 5,000 Fixed Charge Health Care - Carefirst (10% increase) 1,601,569 Fixed Charge Health Care - Marathon Health (4% increase) 66,492 Fixed Charge Health Care - Retiree Health (10% increase + Budget Adjustment) 823,260 Fixed Charge Fixed Charge - Time to Care Act 12,500 Instruction Curriculum & Instruction (Core & Intervention Programs) 300,000

Special Education License Agreements for Core Special Education Programs 73,168 Special Education Reduction to Special Education Software (20,000) Special Education Contracted Services for Speech Therapist & Occupational Therapist 67,000 Special Education Transfer - Non-Public Placements 236,380 Testing SAT, PSAT. Cognitive Abilities Test (CogAT) 4,000 General Dues and Subscriptions - MABE & PSSAM 35,000

Transportation Zonar Licensing (grant expires in FY26) - local charge in FY27 90,000 Transportation Bus Contract & Per Vehicle Allocation (PVA) 414,030 Operations Liability Insurance (5% increase) - Liability, Transportation, Building 39,450 Operations Comtek - Core Technology Programs 33,000 Operations Communication - Phones 21,000 General Finance - School Funds Online (SFO) 18,000 General Transfer / Reduction to Support SFO (22,810)

Operations License Agreements - Powerschool Products - Year 2 of 5 year contract 22,175 Operations Electricity, Heating Oil, Water & Sever 350,000 Operations Custodian Equipment (Buffer, T-2, etc.) 20,000 Maintainence Building Repairs / Inspections / Maintainence Contracts 140,000 Wages Hourly Wage Increase 82,000 Instruction Substitute Teacher Costs 175,000 Health Services Substitute Nurse Costs 20,000

Transportation Substitute Bus Driver Costs 30,000 Instruction Curriculum & Instruction (Core & Intervention Programs) 181,764 Instruction Band Instrument Repair 10,000 Business Legal Fees 40,000 Transportation Contracted Services (Bus Repairs, Inspections, Drug Testing, Safety Training 43,000 Transportation Supplies / Uniforms 38,400 Operations Contracted Services - Equipment Repair 20,000 Operations Supplies - Custodial 17,000

Operations Custodian Professional Learning & Leased Equipment 8,100 Maintainence Contracted Services - Rental Equipment, Pest Control, etc. 15,000 Maintainence Supplies (School Safety, Building and Equipment, Vehicle Repair, etc) 100,000 Maintainence Replacement Equipment 10,000 Total: 9,509,778 Page 16 of 75 Page 5 of 47 Queen Anne's County Public Schools FY 2027 Budget - Summary of Proposed Cost Increases , Continued

Expenses: Part 2: Program Improvements - These are additions to the FY26 Budget (New Programs / Positions) for FY27 Number of Positions Position Title Approx. Cost 6 Reading Specialists - School Based 621,552 6 Math Specialists - School Based 621,552 2 Behavior Specialists - District Wide - Central Office Student Support 207,184 1 Counselor - School Based @ CHES 103,592 6 Pre-Kindergarten Teachers - School Based 621,552

1 Spanish Teacher (MMS or STMS) - School Based 103,592 6 In-School Suspension (Support) - School Based 448,133 1 Computer Lab Assistant (Support) @ BES 103,592 1 Grant Writer - Certificated I - Central Office 74,048 1 Maintainance Employee - Central Office 74,689 1 HR Specialist - Central Office 101,455 1 Finance Specialst - Central Office 101,455 1 Multilingual Teacher - School Based - Split between CES & CHES 103,592

1 Behavior Specialist - Special Education 112,259 1 2nd Shift Custodian - Central Office 64,986 1 2nd Shift Custodian - School Based - KIHS 64,986 Item Type Description Item Cost Instruction Part Time Positions (4) - Multilingual Tutor @ SMS, SES, GES, MES/MMS 85,000 Instruction Stipend Increase for New Teacher Mentor Program 32,000 Instruction Stipend Increase for Home/Hospital Instructor 15,000 Transportation Stipend Increase for Hourly Bus Drivers 5,000

Fixed Charges Course Reimbursement 50,000 Operations New Program - Lightspeed Classroom (Comtek) 66,000 Human Resources New Program - Employee Records 17,000 Human Resources Recruitment 5,000 MOI Increase to School Based Materials of Instruction Allocations (Media and SPED included) 60,717 Extra Curricular Increase to HS Athletics & MS/HS Band Programs 15,000 Operations Increase to support Commensement Exercises at each High School 13,000

Student Support Program "Signs of Suicide" - Move from Grant to Local 3,000 Health Services Supplies - Nurse Office 7,700 Finance Adjustment for Budget Amendment - October 1, 2025 (33,288) Total: 3,869,347 Expenses Part 1 & Part 2 - Grand Total: 13,379,126 Summary Revenue Projected Increase to FY27 from State Aid File 1,323,937 Expenses Expenses: Part 1: Cost to Maintain FY26 Program in FY27 (9,509,778)

Expenses Expenses: Part 2: Program Improvements - These are additions to the FY26 Budget (3,869,347) Total: (12,055,189) Page 17 of 75 Page 6 of 47

REVENUE SUMMARY

Unrestricted Funds Only Approved Approved Approved Projected Increase/ UNRESTRICTED FUND FY 2025 FY 2026 FY2027 (Decrease) Summary of Major State Aid Programs: State Share Foundation Program (Base) $ 23,349,635 $ 23,686,535 $ 24,259,223 $ 572,688 Geographical Cost of Education Index - - - - College & Career Ready (CCR) 74,096 144,267 227,090 82,823 Transportation 4,487,575 4,622,571 4,692,037 69,466

Compensatory Education 8,390,490 8,149,406 8,025,809 (123,597) Concentration of Poverty 273,805 592,920 618,629 25,709 Multilingual Learners 1,552,738 1,569,518 1,555,160 (14,358) Special Education 3,052,311 3,367,863 3,989,400 621,537 Transitional Supplemental Instruction (TSI) 167,384 119,429 - (119,429) Prekindergarten 633,817 1,081,689 1,452,836 371,147 Career Ladder for Educators (NBC Teacher Salary) 88,841 151,252 154,494 3,242

Blueprint Coordinator 60,650 53,823 53,299 (524) State Share - Total $ 42,131,342 $ 43,539,273 $ 45,027,977 $ 1,488,704 Summary of Major State Aid Programs: Local Share Foundation Program (Base) $ 39,511,490 $ 42,325,495 $ 44,013,488 $ 1,687,993 College & Career Ready (CCR) 109,123 190,602 371,068 180,466 Compensatory Education 13,623,812 12,224,110 12,038,713 (185,397) Concentration of Poverty - 74,685 110,098 35,413

Multilingual Learners 2,416,318 2,354,276 2,332,740 (21,536) Special Education 4,807,653 5,051,795 5,984,100 932,305 Transitional Supplemental Instruction (TSI) 304,504 222,331 - (222,331) Prekindergarten 1,264,621 2,140,674 2,860,900 720,226 Career Ladder for Educators (NBC Teacher Salary) 131,159 237,748 255,506 17,758 Blueprint Coordinator - 96,177 96,701 524 Maintenance of Effort/Local Autonomy 12,916,539 17,811,367 14,501,179 (3,310,188)

Local Share - Total $ 75,085,219 $ 82,729,260 $ 82,564,493 $ (164,767) State-Other Non Public Placement Reimbursements $ 450,000 $ 435,394 $ 435,394 $ - State Other - Total $ 450,000 $ 435,394 $ 435,394 $ - Other Funding Tuition $ 50,000 $ 50,000 $ 50,000 $ - Interest Income 300,000 300,000 300,000 - Facility Use Fees 200,000 200,000 200,000 - Bus Use Fees 10,000 10,000 10,000 - Other Funding 210,000 210,000 210,000 -

Prior Year's Fund Balance - - - - Other Funding - Total $ 770,000 $ 770,000 $ 770,000 $ - Total Unrestricted Revenue $ 118,436,561 $ 127,473,927 $ 128,797,864 $ 1,323,937 Page 18 of 75 Page 7 of 47

REVENUE SUMMARY

Restricted Funds Only FY26 Actual vs.

Projected FY27 ACTUAL Actual* Projected** Increase/ Revenue Source FY 2025 FY 2026 FY 2027 (Decrease)

* subject to adjustment based ** updated when actual

on state oversight funding reports arrive Federal Funds

Title I $ 1,170,565 $ 1,027,977 $ 976,578 $ (51,399)

Title IIA & IID* 163,451 161,034 152,982 (8,052) Titles III* 106,667 179,304 170,339 (8,965)

Title IV* 99,299 89,284 84,820 (4,464)

Special Education 2,093,310 2,093,310 1,988,645 (104,665) Infants & Toddler Program 174,855 129,208 122,748 (6,460) Perkins* 257,610 250,000 250,000 - Stop School Violence Grant 166,375 - - - Mckinney Vento Grant 31,561 22,298 20,000 (2,298) Read and Lead Grant - 173,950 - (173,950) Federal Funds $ 4,263,693 $ 4,126,365 $ 3,766,112 $ (360,253) State funds Fine Arts* $ 7,753 $ 7,753 $ 7,753 $ - Judy Hoyer Early Child Care Education 1,005,000 990,000 990,000 -

Opioid Prevention State Health Dept. 152,955 190,227 180,715 (9,512) Pre-Kindergarten Expansion 1,040,000 - - - State funds $ 2,205,708 $ 1,187,980 $ 1,178,468 $ (9,512) Other Funding Family Support Center $ 435,000 $ - $ - $ - Achievement Mentoring County 68,324 86,945 86,945 - Safe Schools Funds* 293,186 186,460 186,460 - Quality Teacher Incentive* 27,105 - - - Project Lead the Way* - 980 980 - MD Rural Investment Fund 250,000 - - -

County Micro Grants 20,500 - - - History Day Grant 1,750 1,750 1,750 - Other Funding $ 1,095,865 $ 276,135 $ 276,135 $ - Total Restricted Revenue $ 7 ,565,266 $ 5,590,480 $ 5,220,715 $ (369,765) Page 19 of 75 Page 8 of 47

FY 2026 APPROVED BUDGET

Total Salaries & Contracted Supplies & Other Unrestricted Wages Services Materials Charges Equipment Transfers Budget Administration $ 2,281,266 $ 372,236 $ 47,040 $ 6 9,600 $ - $ 10,000 $ 2,780,142 Mid-Level Administration 7,316,854 50,798 36,912 1 41,660 - - 7,546,224 Instruction 45,975,434 274,048 1,837,344 6 99,220 529,942 194,730 49,510,718 Special Education 10,059,669 528,100 87,843 1 5,690 5,000 1,462,195 12,158,497

Student Personnel Services 871,937 - 3,050 1 0,050 - - 885,037 Health Services 1,193,314 - 27,000 1 40 - - 1,220,454 Transportation 2,006,369 7,568,774 216,000 1 34,688 35,000 - 9,960,831 Operation of Plant 4,102,976 499,372 396,800 3 ,570,893 170,250 - 8,740,291 Maintenance of Plant 1,164,539 1,699,399 480,000 1 8,350 108,000 - 3,470,288 Fixed Charges - - - 3 1,234,734 - - 31,234,734 Total Object $ 74,972,358 $ 10,992,727 $ 3,131,989 $ 3 5,895,025 $ 848,192 $ 1,666,925 $ 127,507,215

FY26 Revenue reduced by budget amendment at October 1, 2025 BOE Meeting $ 33,288 FY26 Budget as of October 1, 2025 127,473,928 FY26 Approved Budget Fixed Charges Transfers 24% 1% Equipment Salaries and Wages 1% 59% Other Charges 4% Supplies and Materials 2% Contracted Services 9% Page 9 of 47 Page 20 of 75

FY 2027 PROPOSED BUDGET

Total Salaries & Contracted Supplies & Other Unrestricted Wages Services Materials Charges Equipment Transfers Budget Administration $ 2,594,350 $ 427,423 $ 47,040 $ 112,400 $ - $ 10,000 $ 3 ,191,213 Mid-Level Administration 7,729,051 63,563 36,912 174,900 - - 8 ,004,426 Instruction 50,094,981 469,195 2,318,204 634,110 529,942 146,147 5 4,192,579 Special Education 11,075,549 645,767 75,030 16,690 5,000 1,683,969 1 3,502,005

Student Personnel Services 1,074,366 3,000 3,050 8,050 - - 1 ,088,466 Health Services 1,358,281 10,720 32,000 1,000 - - 1 ,402,001 Transportation 2,143,950 8,121,039 253,800 141,788 35,000 - 1 0,695,577 Operation of Plant 4,331,415 602,051 413,800 3,946,843 196,250 - 9 ,490,359 Maintenance of Plant 1,302,696 1,854,399 575,000 26,350 118,000 - 3 ,876,445 Fixed Charges - - - 35,443,270 - - 3 5,443,270

Total Object $ 81,704,639 $ 12,197,157 $ 3,754,836 $ 40,505,401 $ 884,192 $ 1,840,116 $ 1 40,886,341 FY27 Proposed Budget Transfers Fixed Charges 25% 1% Equipment Salaries and Wages 1% 58% Other Charges 3% Supplies and Materials 3% Contracted Services 9% Page 10 of 47 Page 21 of 75 FY 2026 APPROVED vs. FY 2027 Proposed BUDGET Total Salaries & Contracted Supplies & Unrestricted Wages Services Materials Other Charges Equipment Transfers Budget

Administration $ 313,084 $ 55,187 $ - $ 42,800 $ - $ - $ 411,071 Mid-Level Administration 412,197 12,765 - 33,240 - - 458,202 Instruction 4,119,547 195,147 480,860 (65,110) - (48,583) 4,681,861 Special Education 1,015,880 117,667 (12,813) 1,000 - 221,774 1,343,508 Student Personnel Services 202,429 3,000 - (2,000) - - 203,429 Health Services 164,967 10,720 5,000 860 - - 181,547 Transportation 137,581 552,265 37,800 7,100 - - 734,746

Operation of Plant 228,439 102,679 17,000 375,950 26,000 - 750,068 Maintenance of Plant 138,157 155,000 95,000 8,000 10,000 - 406,157 Fixed Charges - - - 4,208,536 - - 4,208,536 Total Object $ 6,732,281 $ 1,204,430 $ 622,847 $ 4,610,376 $ 3 6,000 $ 173,191 $ 13,379,125 Proposed Increase to FY27 Budget Fixed Charges 32% Salaries and Wages 50% Transfers 1% Equipment 0% Other Charges 3% Supplies and Materials

5% Contracted Services 9% Page 11 of 47 Page 22 of 75 This page is intentionally left blank.

Page 23 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Category 01: Administration Administration includes the activities associated with the general regulations, direction and control of the LEA. Such activities as establishing and administering LEA operating policy, providing fiscal and internal services necessary for operating the LEA.

Approved Approved Approved Requested Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)

SUMMARY

Salaries and Wages 21.25 $ 2 ,200,943 $ 2 ,281,266 $ 2 ,594,350 $ 313,084 Contracted Services $ 3 04,860 $ 3 72,236 $ 4 27,423 $ 55,187 Supplies and Materials $ 4 7,040 $ 4 7,040 $ 4 7,040 $ - Other Charges $ 8 8,100 $ 6 9,600 $ 1 12,400 $ 42,800 Equipment $ - $ - $ - $ - Transfers $ 1 0,000 $ 1 0,000 $ 1 0,000 $ -

TOTAL CATEGORY 21.25 $ 2 ,650,943 $ 2 ,780,142 $ 3 ,191,213 $ 411,071

Category 01: Administration Other Charges Equipment Supplies and Materials 4% 0% Transfers 2% 0% Contracted Services 13% Salaries and Wages 81% Page 13 of 47 Page 24 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Requested Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)

SALARIES & WAGES

CENTRAL OFFICE ADMINISTRATIVE PERSONNEL 7.25 $ 1 ,006,998 $ 1 ,087,457 $ 1 ,169,856 $ 82,399 Included in these salaries are:

Superintendent of Schools 1.00 Director of Human Resources 1.00 Chief Financial Officer 1.00 Supervisor of Accountability 1.00 Specialist Grant Programs 1.00 Data Analyst 2.00 Financial Systems Operator 0.25 SECRETARIAL AND CLERICAL - CENTRAL OFFICE 14.00 $ 1 ,193,945 $ 1 ,193,809 $ 1 ,424,494 $ 230,685 Included in these salaries are secretarial and clerical staff assigned to the offices of: *includes funds for 2 new positions

Superintendent of Schools 1.00 HR Specialist Human Resources 4.00 Finance Specialist Finance Department 7.00 Accountability Specialists 1.00 Central Office Receptionist 1.00 TOTAL SALARIES & WAGES 21.25 $ 2 ,200,943 $ 2 ,281,266 $ 2 ,594,350 $ 313,084

CONTRACTED SERVICES

AUDITING $ 5 1,100 $ 5 1,100 $ 5 1,100 $ -

Cost of the annual financial audit by an independent accounting firm as required by state law.

CONSULTANTS $ - $ 5 0,000 $ 5 0,000 $ -

LEGAL SERVICES $ 7 0,000 $ 7 0,000 $ 1 00,000 $ 30,000

Cost of the Board's legal representation.

SOFTWARE LICENSES AND TRAINING $ 1 23,060 $ 1 35,366 $ 4 5,345 $ ( 90,021) Cost of maintaining license agreements for Board Docs, Schoolwires, and Human Resources Applicant Tracking, etc.

TESTING AND TEST SCORING $ 5 0,700 $ 5 5,770 $ 1 70,978 $ 115,208

Cost for the purchase of standardized tests, the scoring associated with the state testing program and local testing initiatives. Also the annual fee for maintaining the data warehouse for test scores.

OTHER CONTRACTED SERVICES $ 1 0,000 $ 1 0,000 $ 1 0,000 $ -

Cost associated with the administration of our 403(b) & 457 retirement programs.

TOTAL CONTRACTED SERVICES $ 3 04,860 $ 3 72,236 $ 4 27,423 $ 55,187

Page 14 of 47 Page 25 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Requested Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)

SUPPLIES AND MATERIALS

OFFICE SUPPLIES & POSTAGE $ 3 3,000 $ 3 3,000 $ 3 3,000 $ -

Cost for paper items, postage, and other consumables used in operating the central office and supporting system-wide programs.

PRINTING & PUBLISHING $ 1 3,300 $ 1 3,300 $ 1 3,300 $ -

Cost for printing publications such as the calendar handbooks, annual report, informational pamphlets.

and other needs of the office of public information.

DATA PROCESSING SUPPLIES $ 740 $ 740 $ 740 $ -

Costs associated with the purchase of forms used for data processing in the finance department.

TOTAL SUPPLIES & MATERIALS $ 4 7,040 $ 4 7,040 $ 4 7,040 $ -

OTHER CHARGES

BOARD MEMBERS EXPENSES $ 3 7,000 $ 3 7,000 $ 3 7,000 $ -

Includes stipends paid to Board Members as required by state law, annual dues for MABE, and any travel or meeting expenses.

MILEAGE & TRAVEL $ 5 ,600 $ 5 ,600 $ 5 ,800 $ 200

Reimbursements to staff for travel to schools, and local/state meetings. The reimbursement rate parallels the rate established by the county government.

SUBSCRIPTIONS & DUES $ 2 7,500 $ 2 0,000 $ 5 7,600 $ 37,600

Costs for memberships to professional organizations and professional publications.

MEETINGS & CONFERENCES $ 7 ,000 $ 1 ,000 $ 1 ,000 $ -

Costs associated with attendance at state/national meetings and conferences such as registration, lodging, and travel. Also, costs associated with hosting meetings, such as refreshments and meeting room rentals.

RECRUITING $ 8 ,500 $ 3 ,500 $ 8 ,500 $ 5 ,000

Costs associated with attracting highly qualified teachers, especially minority candidates and teachers in critical shortage areas. Cost of advertisements, college fairs, and reimbursements to candidates are included.

PROFESSIONAL IMPROVEMENT - SUPPORT $ 2 ,500 $ 2 ,500 $ 2 ,500 $ -

Fees for support staff to attend seminars and inservices training to improve job-related skills.

TOTAL OTHER CHARGES $ 8 8,100 $ 6 9,600 $ 1 12,400 $ 42,800

Page 15 of 47 Page 26 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Requested Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)

EQUIPMENT

ADMINISTRATIVE OFFICE EQUIPMENT $ - $ - $ - $ -

Funds to update and replace central office equipment and furniture.

TOTAL EQUIPMENT $ - $ - $ - $ -

TRANSFERS

OTHER TRANSFERS $ 1 0,000 $ 1 0,000 $ 1 0,000 $ -

Our share of the operational cost for the Eastern Shore Educational Consortium.

TOTAL TRANSFERS $ 1 0,000 $ 1 0,000 $ 1 0,000 $ -

TOTAL CATEGORY 21.25 $ 2 ,650,943 $ 2 ,780,142 $ 3 ,191,213 $ 411,071

Administration Page 16 of 47 Page 27 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Category 02: Mid-Level Administration The school management and support category includes all costs associated with school level administration and administrative support including principals, assistant principals and school secretaries. Also budgeted in this category are central office and school based instruction

supervisory personnel.

Approved Approved Approved Proposed Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)

SUMMARY

Salaries and Wages 77.00 $ 7 ,025,072 $ 7 ,316,854 $ 7 ,729,051 $ 412,197 Contracted Services $ 46,180 $ 50,798 $ 63,563 $ 12,765 Supplies and Materials $ 36,912 $ 36,912 $ 36,912 $ - Other Charges $ 149,660 $ 141,660 $ 174,900 $ 33,240 Equipment $ - $ - $ - $ - Transfers $ - $ - $ - $ -

TOTAL CATEGORY 77.00 $ 7 ,257,824 $ 7 ,546,224 $ 8 ,004,426 $ 458,202

Category 02: Mid-Level Administration Supplies and Other Charges Materials Contracted 2% 0% Services 1% Salaries and Wages 97% Page 17 of 47 Page 28 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Proposed Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)

SALARIES & WAGES

PRINCIPALS 14.00 $ 1 ,991,808 $ 2 ,034,568 $ 2 ,111,925 $ 77,357

Salaries of principals.

ASSISTANT PRINCIPALS 18.00 $ 1 ,989,076 $ 2 ,066,300 $ 2 ,180,648 $ 114,348 Salaries of all assistant principals.

SECRETARIAL AND CLERICAL - SCHOOLS 32.00 $ 1 ,636,560 $ 1 ,674,777 $ 1 ,720,582 $ 45,805 Salaries for all secretaries and clerical staff assigned to schools, except guidance and athletics secretaries.

CENTRAL OFFICE INSTRUCTIONAL STAFF 10.00 $ 1 ,166,087 $ 1 ,315,104 $ 1 ,473,957 $ 158,853 Included in these salaries are: *includes funds for 1 new position Assistant Superintendent 0.50 * Grant Writer Instructional Supervisors 7.50 Interpreters 2.00 Blueprint Coordinator 0.00 SECRETARIAL AND CLERICAL - CENTRAL OFFICE 3.00 $ 241,541 $ 226,105 $ 241,939 $ 15,834 Salaries for the secretarial and clerical staff

assigned to Curriculum and Instruction in the central office.

TOTAL SALARIES & WAGES 77.00 $ 7 ,025,072 $ 7 ,316,854 $ 7 ,729,051 $ 412,197

CONTRACTED SERVICES

CONSULTANTS $ 46,180 $ 50,798 $ 45,563 $ ( 5,235)

Workforce Investment Board for Career Counseling

LICENSE AGREEMENTS $ - $ - $ 18,000 $ 18,000

Cost for School Funding Online (SFO)

TOTAL FOR CONTRACTED SERVICES $ 46,180 $ 50,798 $ 63,563 $ 12,765

SUPPLIES AND MATERIALS

OFFICE SUPPLIES & MATERIALS OF INSTRUCTION $ 29,612 $ 29,612 $ 29,612 $ - Cost for paper items, postage, and other consumables used in operating the central office and supporting systemwide programs.

PRINTING & PUBLISHING $ 7,300 $ 7,300 $ 7,300 $ -

Cost for the printing of the master plan, programs of study booklet, and curriculum guides.

TOTAL SUPPLIES & MATERIALS $ 36,912 $ 36,912 $ 36,912 $ -

Page 18 of 47 Page 29 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Proposed Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)

OTHER CHARGES

COMMUNICATIONS $ 102,000 $ 102,000 $ 122,000 $ 20,000

Cost for telephone and internet expenses for the schools. These costs are reported here in accordance with MSDE's Financial Reporting Manual.

COMMENCEMENT EXPENSES $ 27,000 $ 27,000 $ 40,000 $ 13,000

Costs associated with the high school graduation ceremonies, including diplomas, security, rental of equipment, and supplies.

MILEAGE & TRAVEL $ 5,460 $ 5,460 $ 5,700 $ 240

Reimbursements to staff for travel to schools, and local/state meetings. The reimbursement rate parallels the rate established by the county government.

SUBSCRIPTIONS & DUES $ 7,500 $ 3,500 $ 3,500 $ -

Costs for professional publications and memberships to professional organizations.

MEETINGS & CONFERENCES $ 7,700 $ 3,700 $ 3,700 $ -

Costs associated with attendance at state/national meetings and conferences such as registration, lodging, and travel in accordance with the administrators contract. Also, costs associated with hosting meetings, such as refreshments and meeting room rentals.

TOTAL OTHER CHARGES $ 149,660 $ 141,660 $ 174,900 $ 33,240

TOTAL CATEGORY 77.00 $ 7 ,257,824 $ 7 ,546,224 $ 8 ,004,426 $ 458,202

Mid-Level Administration Page 19 of 47 Page 30 of 75 This page is intentionally left blank.

Page 31 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Category 03: Instructional Salaries & Wages Category 04: Instructional Textbooks & Supplies Category 05: Other Instructional Costs Salary costs included in this category are school level instructional services such as teachers, counselors and media specialists. In addition, expenditures in this category are in support of

instructional programs delivered to students in each school.

Approved Approved Approved Proposed FY Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 2027 (Decrease)

SUMMARY

Salaries and Wages 505.75 $ 4 2,661,431 $ 4 5,975,434 $ 5 0,094,981 $ 4 ,119,547 Contracted Services $ 305,048 $ 274,048 $ 469,195 $ 1 95,147 Supplies and Materials $ 1 ,691,994 $ 1 ,837,344 $ 2 ,318,204 $ 4 80,860 Other Charges $ 589,220 $ 699,220 $ 634,110 $ (65,110) Equipment $ 504,692 $ 529,942 $ 529,942 $ - Transfers $ 50,000 $ 194,730 $ 146,147 $ (48,583) TOTAL CATEGORY 505.75 $ 4 5,802,385 $ 4 9,510,718 $ 5 4,192,579 $ 4 ,681,861

Category 03-05: Instructional Equipment Transfers Supplies and 1% 0% Materials Other Charges 4% 1% Contracted Services 1% Salaries and Wages 93% Page 21 of 47 Page 32 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Proposed FY Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 2027 (Decrease)

SALARIES & WAGES

TEACHERS - FULL TIME AND PART TIME 468.00 $ 3 8,855,373 $ 4 2,285,606 $ 4 5,830,197 $ 3 ,544,591 Includes salaries for these positions: *includes funds for 21 new positions Classroom Teachers 403.00 Reading Specialists (6) Academic Deans 2.00 Math Specialists (6) Guidance Counselors 21.00 Pre-K Teachers (6) Career Coaches 3.00 Counselor @ CHES Psychologists 6.00 World Lang Teacher Media Specialists 10.00 ML Teacher

Community School Teacher Specialist 2.00 Reading Specialists 3.00 Math Specialists 3.00 Alternative Program 5.00 ESOL Teachers 9.00 Athletic Directors 1.00 INSTRUCTIONAL ASSISTANTS AND TUTORS 27.75 $ 1 ,324,507 $ 1 ,178,704 $ 1 ,486,649 $ 3 07,945 Includes salaries for these positions: *includes funds for 7 new positions Classroom Assistants 16.50 ISS Support (6) Media Assistants 4.00 Comp Lab Assistant @ BES

Computer Lab Assistants 7.00 Instructional Tutors (incl. EL Tutors) 0.00 Community Liaison 0.25 SECRETARIAL AND CLERICAL - SCHOOLS 8.00 $ 340,267 $ 373,521 $ 399,487 $ 25,966 Included in these salaries are secretarial and clerical staff assigned to these offices:

Guidance 6.00 Athletic Department 2.00

ATHLETIC TRAINERS 2.00 $ 171,118 $ 181,774 $ 161,790 $ (19,984)

Includes salaries for these positions:

Athletic Trainers 2.00

TEACHER - SUBSTITUTES $ 925,000 $ 775,000 $ 860,000 $ 85,000

Substitutes are employed to replace teachers and school assistants who are out of the classroom.

OTHER INSTRUCTIONAL POSITIONS $ 799,829 $ 805,829 $ 949,858 $ 1 44,029

Includes salaries for these positions:

Summer School Instruction Tutoring Home and Hospital Instruction Extra Duty-Athletics, Game Monitors, Clubs, etc Instructional Supervisor - Mentors-Writing-Tutor STAFF DEVELOPMENT ACTIVITIES & NBC $ 245,337 $ 375,000 $ 407,000 $ 32,000 Stipends for teachers to attend staff development activities to increase skills for the improved delivery of instruction to students. Includes stipends for additional days for new teachers, mentors and

stipends for SIT meetings. This includes teacher stipends for National Board Certication.

TOTAL SALARIES & WAGES 505.75 $ 4 2,661,431 $ 4 5,975,434 $ 5 0,094,981 $ 4 ,119,547 Page 22 of 47 Page 33 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Proposed FY Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 2027 (Decrease)

CONTRACTED SERVICES

CONSULTANTS $ 55,048 $ 55,048 $ 102,959 $ 47,911

Costs for consultants to provide quality in-service training programs and technical assistance for research based programs. Contracted psychologist services also included.

ATHLETIC TRAINERS - SUBSTITUTES $ 60,000 $ 10,000 $ 10,000 $ -

Costs to provide substitute athletic trainers for athletics events and practices.

EQUIPMENT REPAIR $ - $ - $ - $ -

Repairs to instructional equipment such as science and band equipment.

SOFTWARE LICENSES AND TRAINING $ 190,000 $ 209,000 $ 356,236 $ 1 47,236 Cost of annual licenses for the instructional program such as but not limited to APEX, Discovery, i- Ready, Alexandria, Pebble Go, Naviance and digital databases (SIRS). Pathful Explore, etc.

TOTAL CONTRACTED SERVICES $ 305,048 $ 274,048 $ 469,195 $ 1 95,147

Page 23 of 47 Page 34 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Proposed FY Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 2027 (Decrease)

SUPPLIES AND MATERIALS

TEXTBOOKS $ - $ - $ 76,245 $ 76,245

Textbook adoption/purchases. Purchases here would include a reusable textbook.

MATERIALS OF INSTRUCTION $ 1 ,277,555 $ 1 ,391,143 $ 1 ,682,222 $ 2 91,079 Funds are used for the purchase of general classroom supplies, school office supplies and all other consumables needed at the school. Funds are allocated to the schools based on projected enrollment. Includes supplies under Community Schools

MEDIA CENTER SUPPLIES $ 90,214 $ 90,214 $ 99,236 $ 9,022

Funds to operate the school media centers, including purchases for electronic database subscriptions, digital media, audio books, print and non-print supplies.

STAFF DEVELOPMENT SUPPLIES $ 6,600 $ 6,600 $ 6,600 $ -

Materials used for teacher in-services and for the professional library. Includes supplies for National Teacher Board Certification (NBC) reimbursement.

LICENSE AGREEMENTS $ 317,625 $ 349,387 $ 453,901 $ 1 04,514

Cost of maintaining license agreements for the student information database (PowerSchool), internet content filtering (Lightspeed), Microsoft Office licensing (MEEC), and Parent notification system (School Messenger) and hosted QA CPS district website (SchoolWires).

TOTAL SUPPLIES & MATERIALS $ 1 ,691,994 $ 1 ,837,344 $ 2 ,318,204 $ 4 80,860 Page 24 of 47 Page 35 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Proposed FY Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 2027 (Decrease)

OTHER CHARGES

MILEAGE & TRAVEL $ 18,570 $ 18,570 $ 18,460 $ (110)

Reimbursements to staff for travel to schools, and local/state meetings. Also the reimbursement to home/hospital teachers traveling to student homes.

MEETINGS & CONFERENCES $ 47,047 $ 47,047 $ 47,047 $ -

Costs associated with attendance at state/national meetings and conferences such as registration, lodging, and travel. Also costs associated with hosting meetings, such as refreshments and meeting room rentals.

TEACHER OF THE YEAR $ 3,000 $ 3,000 $ 3,000 $ -

Funds allocated to defer expenses of the Teacher of the Year program.

DUAL ENROLLMENT/EARLY COLLEGE TUITION $ 300,000 $ 350,000 $ 350,000 $ - Funds allocated in accordance with the state law regarding dual enrollment students and tuition, including the early college enrollment program.

AP EXAMS $ 40,000 $ 80,000 $ - $ (80,000)

Moved to Category 1 in FY26

EXTRACURRICULAR ACTIVITIES $ 175,000 $ 195,000 $ 210,000 $ 15,000

Funds allocated for the extracurricular activities, such as band, athletics, and student academic competitions.

SUBSCRIPTIONS & DUES $ 5,603 $ 5,603 $ 5,603 $ -

Costs for professional publications and memberships to professional organizations.

TOTAL OTHER CHARGES $ 589,220 $ 699,220 $ 634,110 $ (65,110)

EQUIPMENT

COMPUTER EQUIPMENT $ - $ - $ 355,726 $ 3 55,726

Funds to lease laptops.

EQUIPMENT $ 504,692 $ 529,942 $ 174,216 $ (355,726)

Funds to add/replace furniture and equipment in the schools.

TOTAL EQUIPMENT $ 504,692 $ 529,942 $ 529,942 $ -

Page 25 of 47 Page 36 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Proposed FY Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 2027 (Decrease)

TRANSFERS

TUITION - OUT OF COUNTY PLACEMENTS & PREK $ 50,000 $ 194,730 $ 146,147 $ (48,583) Funds for the educational expenses paid to other school systems for students residing in foster care or informal kinship care arrangements.

TOTAL TRANSFERS $ 50,000 $ 194,730 $ 146,147 $ (48,583)

TOTAL CATEGORY 505.75 $ 4 5,802,385 $ 4 9,510,718 $ 5 4,192,579 $ 4 ,681,861 Instruction Page 26 of 47 Page 37 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Category 06: Special Education Activities designed for students who, through appropriate assessment, have been determined to have temporary or long-term special education needs arising from cognitive, emotional, and/or

physical factors as defined in the State of Board of Education's Special Education Bylaws.

Approved Approved Approved Proposed Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2026 (Decrease)

SUMMARY

Salaries and Wages 143.26 $ 9 ,186,676 $ 1 0,059,669 $ 1 1,075,549 $ 1,015,880 Contracted Services $ 526,000 $ 528,100 $ 645,767 $ 117,667 Supplies and Materials $ 85,318 $ 87,843 $ 75,030 $ ( 12,813) Other Charges $ 15,690 $ 15,690 $ 16,690 $ 1 ,000 Equipment $ 5,000 $ 5,000 $ 5,000 $ - Transfers $ 1 ,462,195 $ 1 ,462,195 $ 1 ,683,969 $ 221,774 TOTAL CATEGORY 143.26 $ 1 1,280,879 $ 1 2,158,497 $ 1 3,502,005 $ 1,343,508

Category 06: Special Education Equipment 0% Other Charges 0% Supplies and Transfers Materials 12% 1% Contracted Services 5% Salaries and Wages 82% Page 27 of 47 Page 38 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted

SALARIES & WAGES

CENTRAL OFFICE PROFESSIONAL INSTRUCTIONAL 1.49 $ 181,463 $ 194,625 $ 237,201 $ 42,576 Includes salaries for these positions:

Assistant Superintendent 0.25 Instructional Supervisor 1.00 Facilitator 0.24

SECRETARIAL AND CLERICAL 1.00 $ 68,467 $ 72,800 $ 77,480 $ 4 ,680

Includes salaries for these positions:

Secretary 1.00 TEACHERS - FULL TIME AND PART TIME 81.27 $ 6 ,427,295 $ 7 ,013,438 $ 7 ,617,566 $ 604,128 Includes salaries for these positions: *includes funds for 1 new position Classroom Teachers 72.80 Behavior Specialist Teacher Specialists 2.85 Speech Therapists 4.62 Behavioral Support 1.00 INSTRUCTIONAL ASSISTANTS 59.50 $ 2 ,379,451 $ 2 ,648,806 $ 2 ,858,302 $ 209,496 Includes salaries for these positions:

Classroom Paraprofessionals 57.50 Visually Impaired Interpreters 0.00 Sign Language Interpreters 1.00 Job Coach 1.00

TEACHER - SUBSTITUTES $ 85,000 $ 85,000 $ 215,000 $ 130,000

Substitutes are employed to replace teachers and school assistants who are out of the classroom.

OTHER INSTRUCTIONAL POSITIONS $ 45,000 $ 45,000 $ 70,000 $ 25,000

Includes salaries for these positions:

Home and Hospital Instruction Extended School Year Summer School TOTAL SALARIES & WAGES 143.26 $ 9 ,186,676 $ 1 0,059,669 $ 1 1,075,549 $ 1,015,880 Page 28 of 47 Page 39 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted

CONTRACTED SERVICES

CONSULTANTS & CONTRACT THERAPISTS $ 475,000 $ 475,000 $ 489,499 $ 14,499 Cost to provide psychological examinations and clinical therapeutic services for certain handicapped students. Also payment for other contracted services.

SOFTWARE LICENSES AND TRAINING $ 21,000 $ 23,100 $ 116,268 $ 93,168

Cost of annual licenses for Q-Interactive Psychological Testing, Goalbook, and Read & Write Extension for Google Chrome.

LEGAL SERVICES $ 30,000 $ 30,000 $ 40,000 $ 10,000

Cost of the Board's legal representation for hearings and cases regarding special education students and placements.

TOTAL CONTRACTED SERVICES $ 526,000 $ 528,100 $ 645,767 $ 117,667

SUPPLIES AND MATERIALS

MATERIALS OF INSTRUCTION $ 60,068 $ 60,068 $ 67,255 $ 7 ,187

Funds are used for the purchase of general classroom supplies, school office supplies and all other consumables needed at the school. Funds are allocated to the schools based on projected enrollment.

SOFTWARE LICENSES $ 25,250 $ 27,775 $ 7,775 $ ( 20,000)

Annual license fee for 504 plan software module integrated into the student information system

TOTAL SUPPLIES & MATERIALS $ 85,318 $ 87,843 $ 75,030 $ ( 12,813)

Page 29 of 47 Page 40 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted

OTHER CHARGES

SUBSCRIPTIONS & DUES $ - $ - $ - $ -

Costs for professional publications and memberships to professional organizations.

MEETINGS & CONFERENCES $ - $ - $ - $ -

Costs associated with attendance at state/national meetings and conferences such as registration, lodging, and travel. Also costs associated with hosting meetings, such as refreshments and meeting room rentals.

MILEAGE & TRAVEL $ 15,690 $ 15,690 $ 16,690 $ 1 ,000

Reimbursements to staff for travel to schools, and local/state meetings.

TOTAL OTHER CHARGES $ 15,690 $ 15,690 $ 16,690 $ 1 ,000

EQUIPMENT

EQUIPMENT $ 5,000 $ 5,000 $ 5,000 $ -

Funds to purchase assistive technology for students with special needs. Also funds to add and replace furniture and equipment in the special education departments of the schools.

TOTAL EQUIPMENT $ 5,000 $ 5,000 $ 5,000 $ -

TRANSFERS

TUITION - NON-PUBLIC PLACEMENTS $ 876,000 $ 876,000 $ 1 ,042,512 $ 166,512 Funds for the educational expenses paid to nonpublic institutions for students who can not receive appropriate services in our system.

TRANSFER - SPECIAL EDUCATION CONSORTIUM $ 586,195 $ 586,195 $ 641,457 $ 55,262 Our share of the operational costs of the Mid-Shore Special Education Consortium. Specialty services such as PT, OT, Audiological, etc. are received from the consortium.

TOTAL TRANSFERS $ 1 ,462,195 $ 1 ,462,195 $ 1 ,683,969 $ 221,774

TOTAL CATEGORY 143.26 $ 1 1,280,879 $ 1 2,158,497 $ 1 3,502,005 $ 1,343,508 Special Education Page 30 of 47 Page 41 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Category 07: Student Services This category provides direct student services to identify, prevent and remediate problems of an emotional, physical or social nature.

Approved Approved Approved Proposed Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)

SUMMARY

Salaries and Wages 9.25 $ 907,564 $ 871,937 $ 1 ,074,366 $ 202,429 Contracted Services $ - $ - $ 3,000 $ 3 ,000 Supplies and Materials $ 3,050 $ 3,050 $ 3,050 $ - Other Charges $ 10,050 $ 10,050 $ 8,050 $ ( 2,000) Equipment $ - $ - $ - $ - Transfers $ - $ - $ - $ -

TOTAL CATEGORY 9.25 $ 920,664 $ 885,037 $ 1 ,088,466 $ 203,429

SALARIES & WAGES

CENTRAL OFFICE PROFESSIONAL INSTRUCTIONAL 1.25 $ 178,440 $ 186,929 $ 200,678 $ 13,749 Includes salaries for these positions:

Assistant Superintendent 0.25 Instructional Supervisor 1.00 SECRETARIAL AND CLERICAL - CENTRAL OFFICE 1.00 $ 76,515 $ 80,250 $ 84,975 $ 4 ,725 Includes salaries for these positions:

Secretary 1.00

STUDENT PERSONNEL STAFF 7.00 $ 652,609 $ 604,758 $ 788,713 $ 183,955

Includes salaries for these positions: *includes funds for 2 new positions Pupil Personnel Worker 2.00 Behavior Specialist (2) Home/School Coordinator 2.00 Mental Health Coordinator 1.00 Social Workers 2.00

TOTAL SALARIES & WAGES 9.25 $ 907,564 $ 871,937 $ 1 ,074,366 $ 202,429

CONTRACTED SERVICES

License Agreements $ - $ - $ 3,000 $ 3 ,000 Costs for annual licenses for Signs of Suicide

TOTAL CONTRACTED SERVICES $ - $ - $ 3,000 $ 3 ,000

Page 31 of 47 Page 42 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Proposed Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)

SUPPLIES AND MATERIALS

PUPIL SERVICES SUPPLIES $ 3,050 $ 3,050 $ 3,050 $ -

General office supplies and other supplies.

TOTAL SUPPLIES & MATERIALS $ 3,050 $ 3,050 $ 3,050 $ -

OTHER CHARGES

MILEAGE & TRAVEL $ 5,500 $ 5,500 $ 3,500 $ ( 2,000)

Reimbursements to staff for travel to schools, and local/state meetings.

MEETINGS & CONFERENCES $ 3,500 $ 3,500 $ 3,500 $ -

Costs associated with attendance at state/national meetings and conferences such as registration, lodging, and travel.

SUBSCRIPTIONS & DUES $ 1,050 $ 1,050 $ 1,050 $ -

Costs for professional publications and memberships to professional organizations.

TOTAL OTHER CHARGES $ 10,050 $ 10,050 $ 8,050 $ ( 2,000)

TOTAL CATEGORY 9.25 $ 920,664 $ 885,037 $ 1 ,088,466 $ 203,429

Student Services Page 32 of 47 Page 43 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Category 08: Health Services The funds in this category are used to support the school-based health services programs.

Approved Approved Approved Proposed Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)

SUMMARY

Salaries and Wages 15.00 $ 1 ,277,447 $ 1 ,193,314 $ 1 ,358,281 $ 164,967 Contracted Services $ - $ - $ 10,720 $ 10,720 Supplies and Materials $ 27,000 $ 27,000 $ 32,000 $ 5 ,000 Other Charges $ 140 $ 140 $ 1,000 $ 860 Equipment $ - $ - $ - $ - Transfers $ - $ - $ - $ -

TOTAL CATEGORY 15.00 $ 1 ,304,587 $ 1 ,220,454 $ 1 ,402,001 $ 181,547

SALARIES & WAGES

SCHOOL HEALTH COORDINATOR 1.00 $ 120,858 $ 127,773 $ 134,983 $ 7 ,210

Salary for School Health Coordinator

SCHOOL NURSES 14.00 $ 1 ,156,589 $ 1 ,065,541 $ 1 ,223,298 $ 157,757

Salaries for school nurses TOTAL SALARIES & WAGES 15.00 $ 1 ,277,447 $ 1 ,193,314 $ 1 ,358,281 $ 164,967 Contracted Services

MEDICAL TRAINING $ 2,700 $ 2 ,700

Cost for required medical training.

MEDICAL OVERSIGHT $ 8,020 $ 8 ,020

Cost for QAC Health Department to provide medical oversight.

TOTAL OTHER CHARGES $ - $ - $ 10,720 $ 10,720

SUPPLIES AND MATERIALS

HEALTH ROOM SUPPLIES $ 27,000 $ 27,000 $ 32,000 $ 5 ,000

Funds to provide general operating supplies for school health rooms and discretionary medication for students.

TOTAL SUPPLIES & MATERIALS $ 27,000 $ 27,000 $ 32,000 $ 5,000

Page 33 of 47 Page 44 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Proposed Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)

OTHER CHARGES

MILEAGE & TRAVEL $ 140 $ 140 $ 1,000 $ 860

Reimbursements to staff for travel to schools, and local/state meetings. The reimbursement rate parallels the rate established by the county government.

MEETINGS & CONFERENCES $ - $ - $ - $ -

Costs associated with attendance at state/national meetings and conferences such as registration, lodging, and travel.

TOTAL OTHER CHARGES $ 140 $ 140 $ 1,000 $ 860

EQUIPMENT

EQUIPMENT $ - $ - $ - $ -

Funds to add and replace furniture and equipment in school health rooms. To purchase defibrillators for all schools and high school athletic departments.

TOTAL EQUIPMENT $ - $ - $ - $ -

TOTAL CATEGORY 15.00 $ 1 ,304,587 $ 1 ,220,454 $ 1 ,402,001 $ 181,547

Health Services Page 34 of 47 Page 45 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Category 09: Transportation The funds in this category support the transportation of students between home, school and school activities.

Approved Approved Approved Proposed Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)

SUMMARY

Salaries and Wages 36.20 $ 1 ,969,921 $ 2 ,006,369 $ 2 ,143,950 $ 137,581 Contracted Services $ 7 ,240,934 $ 7 ,568,774 $ 8 ,121,039 $ 552,265 Supplies and Materials $ 216,000 $ 216,000 $ 253,800 $ 37,800 Other Charges $ 117,540 $ 134,688 $ 141,788 $ 7 ,100 Equipment $ 81,000 $ 35,000 $ 35,000 $ - Transfers $ -

TOTAL CATEGORY 36.20 $ 9 ,625,395 $ 9 ,960,831 $ 1 0,695,577 $ 734,746

Category 09: Transportation Other Charges Equipment Supplies and 1% 0% Materials 3% Salaries and Wages 20% Contracted Services 76% Page 35 of 47 Page 46 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Proposed Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)

SALARIES & WAGES

TRANSPORTATION STAFF 5.20 $ 383,221 $ 408,832 $ 439,881 $ 31,049

Includes salaries for these positions:

Chief Operating Officer 0.20 Supervisor of Transportation 1.00 Driver Trainers 2.00 Transportation Specialist 1.00 Operations Dispatcher 1.00 DRIVERS AND BUS ASSISTANTS 31.00 $ 1 ,586,700 $ 1 ,597,537 $ 1 ,704,069 $ 106,532 Includes salaries for these positions:

Bus Drivers 31.00 School Vehicle Attendant - Hourly Field Trip Drivers - Hourly TOTAL SALARIES & WAGES 36.20 $ 1 ,969,921 $ 2 ,006,369 $ 2 ,143,950 $ 137,581 Page 36 of 47 Page 47 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Proposed Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)

CONTRACTED SERVICES

BUS CONTRACTORS $ 7 ,053,734 $ 7 ,350,734 $ 7 ,764,764 $ 414,030

General transportation of students to & from school.

We currently have a 3 year contract with four local companies which runs through June 30, 2028.

CONSULTANTS $ 20,000 $ 20,000 $ 20,000 $ -

Funds to pay for services provided to the transportation department. Including AccuWeather and Travel Tracker (Field Trips).

BUS INSPECTION $ 12,000 $ 12,000 $ 22,000 $ 10,000

Funds to pay for all buses (contracted and owned) to be inspected in accordance with state law.

SAFETY TRAINING $ 12,500 $ 12,500 $ 22,500 $ 10,000

Funds to provide the mandatory safety training classes that all bus drivers must complete annually.

COMPUTER SYSTEM MAINTENANCE $ 8,400 $ 9,240 $ 99,240 $ 90,000

Annual licensing and maintenance contracts on the bus video system, computerized bus routing system (Transfinder) and GPS location services (ZONAR).

PHYSICAL EXAMINATIONS $ 2,200 $ 2,200 $ 2,200 $ -

Funds to provide the annual physical examinations in accordance with state law.

DRUG TESTING SERVICES $ 7,000 $ 7,000 $ 10,000 $ 3 ,000

Funds to provide mandatory random drug testing of all drivers (contracted or employed) and testing of all drivers involved in any accidents.

BUS REPAIRS $ 85,000 $ 105,000 $ 125,000 $ 20,000

Costs to repair and maintain all county operated buses.

FIELD TRIPS $ 40,100 $ 50,100 $ 55,335 $ 5 ,235

Funds to purchase driver services for county sponsored field trips and to provide college visitation opportunities.

TOTAL CONTRACTED SERVICES $ 7 ,240,934 $ 7 ,568,774 $ 8 ,121,039 $ 552,265 Page 37 of 47 Page 48 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Proposed Increase / ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)

SUPPLIES AND MATERIALS

BUS OPERATION $ 214,500 $ 214,500 $ 224,500 $ 10,000

Operational costs for county owned buses.

PRINTING & PUBLISHING $ - $ - $ 500 $ 5 00

Funds to print the transportation handbook, and other materials.

SUPPLIES & MATERIALS $ 1,500 $ 1,500 $ 28,800 $ 27,300

Funds to purchase general office supplies and print the transportation handbook.

TOTAL SUPPLIES & MATERIALS $ 216,000 $ 216,000 $ 253,800 $ 37,800

OTHER CHARGES

INSURANCE - BUSES * $ 111,500 $ 128,648 $ 135,148 $ 6 ,500

Provides liability insurance for all buses through the Maryland Association of Board of Education(MABE) liability insurance pool.

MEETINGS & CONFERENCES $ - $ - $ -

Costs associated with attendance at state/national meetings and conferences such as registration, lodging, and travel.

MILEAGE & TRANSPORTATION $ 1,890 $ 1,890 $ 1,890 $ -

Reimbursements to staff for travel to schools and local state meetings

AUTO EXPENSE $ 3,700 $ 3,700 $ 4,300 $ 600

Operation & maintenance of fleet vehicles.

DUES & SUBSCRIPTIONS: $ 450 $ 450 $ 450 $ -

Costs for professional publications and memberships to professional organizations.

TOTAL OTHER CHARGES $ 117,540 $ 134,688 $ 141,788 $ 7 ,100

EQUIPMENT

REPLACEMENT BUSES/VEHICLES $ 76,000 $ 30,000 $ 30,000 $ -

Costs associated with the lease purchase or purchase of new vehicles/buses for the purpose of transporting students to and from school.

EQUIPMENT $ 5,000 $ 5,000 $ 5,000 $ -

Funds to replace or maintain equipment for buses, i.e. security cameras, strobe lights, crossing arms, etc.

TOTAL EQUIPMENT $ 81,000 $ 35,000 $ 35,000 $ -

TOTAL CATEGORY 36.20 $ 9 ,625,395 $ 9 ,960,831 $ 1 0,695,577 $ 734,746

Student Transportation Page 38 of 47 Page 49 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Category 10: Operation of Plant and Equipment This category includes expenditures for custodial services and supplies needed for regular care of school facilities. The expenditures also include utilities such as water, sewer, electricity and fuel oil.

Approved Approved Approved Approved Increase / ACCOUNT DESCRIPTION FTE FY 2023 FY 2026 FY 2027 (Decrease)

SUMMARY

Salaries and Wages 73.40 $ 3,237,003 $ 4 ,102,976 $ 4 ,331,415 $ 228,439 Contracted Services $ 426,500 $ 499,372 $ 602,051 $ 102,679 Supplies and Materials $ 321,800 $ 396,800 $ 413,800 $ 17,000 Other Charges $ 2,659,000 $ 3 ,570,893 $ 3 ,946,843 $ 375,950 Equipment $ 20,000 $ 170,250 $ 196,250 $ 26,000 Transfers $ - $ - $ -

TOTAL CATEGORY 73.40 $ 6,664,303 $ 8 ,740,291 $ 9 ,490,359 $ 750,068

Category 10: Operation of Plant & Equipment Equipment 2% Other Charges Salaries and Wages 42% 46% Supplies and Contracted Services Materials 6% 4% Page 39 of 47 Page 50 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Approved Increase / ACCOUNT DESCRIPTION FTE FY 2023 FY 2026 FY 2027 (Decrease)

SALARIES & WAGES

CENTRAL OFFICE STAFF 0.40 $ 60,088 $ 72,400 $ 77,041 $ 4 ,641

Chief Operating Officer CUSTODIAL SALARIES 63.00 $ 2,579,916 $ 3 ,196,592 $ 3 ,362,565 $ 165,973 Includes salaries for these positions: *includes funds for 2 new positions Building Service Foreman 1.00 Custodians (2) Lead Custodians 14.00 Custodians 48.00

CENTRALIZED SUPPORT STAFF 10.00 $ 596,999 $ 833,984 $ 891,809 $ 57,825

Includes salaries for these positions:

Supv. of Information Technology 1.00 Coordinator of School Security & Safety 1.00 Computer Repair Technician 8.00 TOTAL SALARIES & WAGES 73.40 $ 3,237,003 $ 4 ,102,976 $ 4 ,331,415 $ 228,439

CONTRACTED SERVICES

REPAIRS TO EQUIPMENT $ 35,000 $ 65,000 $ 65,000 $ -

Covers the cost of repairs for all instructional and support services equipment other than computer and food services equipment.

COMPUTER EQUIPMENT REPAIRS $ 89,000 $ 89,000 $ 135,372 $ 46,372

Covers the cost of repairs for network computer equipment.

MAINTENANCE CONTRACTS $ 229,500 $ 265,072 $ 337,299 $ 72,227

Contracts with service companies to provide maintenance of equipment, i.e. photocopiers, band instruments, AV equipment, etc. and the financial computer system maintenance including software.

TIMEKEEPING SYSTEM CONTRACT $ 73,000 $ 80,300 $ 64,380 $ ( 15,920)

Contract for the timekeeping system throughout the county schools.

TOTAL CONTRACTED SERVICES $ 426,500 $ 499,372 $ 602,051 $ 102,679

Page 40 of 47 Page 51 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Approved Increase / ACCOUNT DESCRIPTION FTE FY 2023 FY 2026 FY 2027 (Decrease)

SUPPLIES AND MATERIALS

CUSTODIAL SUPPLIES $ 276,500 $ 351,500 $ 368,500 $ 17,000

Covers the cost of cleaning supplies and paper products used in the schools.

COMPUTER EQUIPMENT REPAIRS $ 45,300 $ 45,300 $ 45,300 $ -

Covers the cost of supplies used by Board employees to repair all computer equipment.

TOTAL SUPPLIES & MATERIALS $ 321,800 $ 396,800 $ 413,800 $ 17,000

OTHER CHARGES

MILEAGE & TRAVEL $ 14,200 $ 14,200 $ 14,200 $ -

Reimbursements to staff for travel to schools, and local/state meetings.

INSURANCE - PROPERTY / VEHICLES * $ 180,000 $ 488,493 $ 514,443 $ 25,950 Insurance purchased through MABE Insurance Pool for property and vehicle insurance.

UTILITIES - ELECTRICITY & HEAT $ 2,109,800 $ 2 ,585,200 $ 2 ,915,200 $ 330,000 Heat and electricity for all Board operated buildings.

COMMUNICATIONS $ 55,000 $ 105,000 $ 105,000 $ -

Cost for telephone and internet expenses for all buildings other than schools. These costs are reported here in accordance with MSDE's Financial Reporting Manual.

WATER AND SEWER $ 300,000 $ 378,000 $ 398,000 $ 20,000

Municipal fees for water and sewerage. Includes costs for the purchase of bottled water for portable classrooms and the nurses offices.

TOTAL OTHER CHARGES $ 2,659,000 $ 3 ,570,893 $ 3 ,946,843 $ 375,950

Page 41 of 47 Page 52 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Approved Increase / ACCOUNT DESCRIPTION FTE FY 2023 FY 2026 FY 2027 (Decrease)

EQUIPMENT

CUSTODIAL EQUIPMENT $ 20,000 $ 25,000 $ 45,000 $ 20,000

To provide equipment for the custodial staff (vacuum cleaners, buffers, scrubbers, etc.)

STAFF LAPTOPS $ - $ 145,250 $ 151,250 $ 6 ,000

Costs associated with the lease purchase or purchase of staff laptops

TOTAL EQUIPMENT $ 20,000 $ 170,250 $ 196,250 $ 26,000

TOTAL CATEGORY 73.40 $ 6,664,303 $ 8 ,740,291 $ 9 ,490,359 $ 750,068

Operation of Plant Page 42 of 47 Page 53 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Category 11: Maintenance of Plant and Equipment This category includes expenditures for maintaining our school facilities. This includes regular maintenance staff and building repair.

Approved Approved Approved Proposed Increase / ACCOUNT DESCRIPTION FTE FY 2023 FY 2026 FY 2027 (Decrease)

SUMMARY

Salaries and Wages 13.40 $ 794,020 $ 1 ,164,539 $ 1 ,302,696 $ 138,157 Contracted Services $ 1,219,037 $ 1 ,699,399 $ 1 ,854,399 $ 155,000 Supplies and Materials $ 305,000 $ 480,000 $ 575,000 $ 95,000 Other Charges $ 18,350 $ 18,350 $ 26,350 $ 8 ,000 Equipment $ 20,000 $ 108,000 $ 118,000 $ 10,000 Transfers $ - $ - $ -

TOTAL CATEGORY 13.40 $ 2,356,407 $ 3 ,470,288 $ 3 ,876,445 $ 406,157

Category 11: Maintenance of Plant & Equip Other Charges Equipment 1% 3% Supplies and Materials 15% Salaries and Wages 33% Contracted Services 48% Page 43 of 47 Page 54 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Proposed Increase / ACCOUNT DESCRIPTION FTE FY 2023 FY 2026 FY 2027 (Decrease)

SALARIES & WAGES

CENTRAL OFFICE STAFF 2.40 $ 218,888 $ 296,070 $ 316,816 $ 20,746

Includes salaries for these positions:

Chief Operating Officer 0.40 Supervisor of Facilities and Design 1.00 Secretary 1.00

MAINTENANCE PERSONNEL 11.00 $ 575,132 $ 868,469 $ 985,880 $ 117,411

Includes salaries for these positions: *includes funds for 1 new position Maintenance Foreman 1.00 Maintenance Staff 10.00 TOTAL SALARIES & WAGES 13.40 $ 794,020 $ 1 ,164,539 $ 1 ,302,696 $ 138,157

CONTRACTED SERVICES

REPAIRS TO BUILDINGS $ 575,000 $ 710,000 $ 810,000 $ 100,000

Covers the cost of repairs to buildings that require the services of outside contractors.

REFUSE REMOVAL $ 110,000 $ 183,000 $ 183,000 $ -

Includes the cost of trash collection for all Board operated facilities.

PEST CONTROL $ 12,000 $ 26,800 $ 31,800 $ 5 ,000

Funds to cover the cost of the integrated pest management system.

ENVIRONMENTAL TESTING $ 20,000 $ 35,000 $ 35,000 $ -

Includes funding for performing air quality testing, water analysis and other EPA required testing.

GROUNDS MAINTENANCE $ 330,037 $ 330,037 $ 330,037 $ -

Costs paid to another county agency for the maintenance of the grounds owned by the Board.

MAINTENANCE CONTRACTS $ 172,000 $ 414,562 $ 464,562 $ 50,000

Contracts with service companies to provide maintenance of equipment, i.e. security cameras, elevators, PA systems, fire alarm systems, access controls, front office security software, etc TOTAL CONTRACTED SERVICES $ 1,219,037 $ 1 ,699,399 $ 1 ,854,399 $ 155,000 Page 44 of 47 Page 55 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Approved Approved Approved Proposed Increase /

ACCOUNT DESCRIPTION FTE FY 2023 FY 2026 FY 2027 (Decrease)

SUPPLIES AND MATERIALS

SUPPLIES & MATERIALS $ 500 $ 60,500 $ 70,500 $ 10,000

Supplies to support school safety & security.

REPAIRS TO BUILDINGS $ 280,000 $ 395,000 $ 455,000 $ 60,000

Covers the cost of supplies used by Board employees to complete repairs to buildings.

VEHICLE OPERATION $ 24,500 $ 24,500 $ 49,500 $ 25,000

Operational costs for county owned vehicles.

TOTAL SUPPLIES & MATERIALS $ 305,000 $ 480,000 $ 575,000 $ 95,000

OTHER CHARGES

DUES & SUBSCRIPTIONS: $ 1,000 $ 1,000 $ 4,000 $ 3 ,000

Costs for professional publications and memberships to professional organizations.

MILEAGE & TRAVEL $ 350 $ 350 $ 350 $ -

Reimbursements to staff for travel to schools, and local/state meetings.

AUTO EXPENSE $ 17,000 $ 17,000 $ 22,000 $ 5 ,000

Maintenance and repairs to fleet vehicles.

TOTAL OTHER CHARGES $ 18,350 $ 18,350 $ 26,350 $ 8 ,000

EQUIPMENT

EQUIPMENT REPLACEMENT

Funds to replace equipment used by the maintenance staff. $ 20,000 $ 30,000 $ 40,000 $ 10,000 Funds to replace technology used by maintainence $ - $ 31,000 $ 31,000 $ -

VEHICLE REPLACEMENT $ 47,000 $ 47,000 $ -

Costs associated with the lease purchase or purchase of new vehicles for the maintenance staff. $ -

TOTAL EQUIPMENT $ 20,000 $ 108,000 $ 118,000 $ 10,000

TOTAL CATEGORY 13.40 $ 2,356,407 $ 3 ,470,288 $ 3 ,876,445 $ 406,157

Maintenance of Plant Page 45 of 47 Page 56 of 75 This page is intentionally left blank.

Page 57 of 75 Queen Anne's County Board of Education Current Expense Fund Unrestricted Category 12: Fixed Charges This category includes expenditures for fixed costs such as employer contributions for social security, retirement, worker's compensation, general liability and unemployment insurance along with health and life insurance premiums.

Approved Approved Approved Proposed Increase / ACCOUNT DESCRIPTION FY 2025 FY 2026 FY 2027 (Decrease)

SUMMARY

Salaries and Wages - - - Contracted Services - - - Supplies and Materials - - - Other Charges $ 27,865,062 $ 31,234,734 $ 35,443,270 $ 4 ,208,536 Equipment - - - Transfers - - -

TOTAL CATEGORY $ 27,865,062 $ 31,234,734 $ 35,443,270 $ 4 ,208,536

OTHER CHARGES

RETIREMENT COSTS $ 4,093,830 $ 4,260,874 $ 4,593,290 $ 3 32,416

Represents the local share for retirement costs associated with certain positions that do not qualify for state paid retirement contributions and the local employer share for the Teachers' Retirement and Pension System. Also covers the administrative fees assessed by MSRP.

FICA Taxes $ 5,378,879 $ 5,735,597 $ 6,250,405 $ 5 14,808 *includes funds to support 37 new positions Covers the cost of the employer's share of Social Security and Medicare tax for all locally funded positions.

TUITION REIMBURSEMENT $ 201,650 $ 5 0,000 $ 100,000 $ 5 0,000

Funds to reimburse employees for work-related course costs.

HEALTH INSURANCE $ 15,000,000 $ 17,677,984 $ 20,109,793 $ 2 ,431,809

Funds to cover employer share of health insurance *includes funds to support 37 new positions premiums. Also icludes funding for Marathon Health and the Time to Care Act INSURANCE - LIABILITY / FIDELITY * $ 8 2,000 $ 169,601 $ 178,101 $ 8 ,500 Includes the cost of general liability insurance as well as fidelity bonds purchased through MABE and disability insurance according to the administrators contract.

INSURANCE - WORKERS COMPENSATION $ 565,492 $ 565,492 $ 603,675 $ 3 8,183 Funds to cover the cost of worker's compensation *includes funds to support 37 new positions insurance purchased through MABE.

INSURANCE - LIFE $ 177,270 $ 177,270 $ 181,599 $ 4 ,329

*includes funds to support 37 new positions Funds to cover the cost of life insurance for employees in accordance with the negotiated agreements.

INSURANCE - UNEMPLOYMENT $ 6 0,516 $ 6 0,516 $ 6 5,747 $ 5 ,231

*includes funds to support 37 new positions Cost of unemployment insurance including hearings, appeals, and administration of claims. Claims administration is handled by a third party administrator.

BACKGROUND CHECKS $ 1 ,000 $ 1 ,000 $ 1 ,000 $ -

Cost for background checks and pre-employment drug test for positions not paid by employees.

RETIREE INSURANCE COSTS $ 2,300,000 $ 2,530,000 $ 3,353,260 $ 8 23,260

Retirees with the required years of service are entitled to contributions toward health care and possible continuation of life insurance benefits.

LEGAL TRUST $ 4 ,425 $ 6 ,400 $ 6 ,400 $ -

Membership fee for participating in the legal trust through MABE.

TOTAL OTHER CHARGES $ 27,865,062 $ 31,234,734 $ 35,443,270 $ 4 ,208,536

TOTAL CATEGORY $ 27,865,062 $ 31,234,734 $ 35,443,270 $ 4 ,208,536

Fixed Charges Page 58 of 75 Page 47 of 47 Historical Maintenance of Effort Over the last 21 Years Increase In MOE K-12 County County Required Increase from Amount paid K-12 Per Pupil Appropriation Appropriation MOE Prior Year $ in excess of MOE Enrollment Funding 2027 $ 91,429,260 10.5% $ 82,564,493 $ 7,450,373 $ 8,864,767 7115 $ 12,850 2026 82,729,260 10.2% 75,114,120 7 ,063,823 7,615,140 7155 11,562

2025 75,085,219 9.0% 68,050,297 6 ,200,000 7,034,922 7152 10,498 2024 68,885,219 7.5% 62,506,685 4 ,800,000 6,378,534 7240 9,515 2023 64,085,219 2.4% 62,559,389 1,525,830 1,525,830 7374 8,691 2022* 62,559,389 2.5% 62,559,389 1,525,830 - 7505 8,336 2021 61,033,559 2.6% 61,033,559 1,542,178 - 7498 8,140 2020 59,491,381 4.6% 58,014,410 2,607,000 1,476,971 7536 7,894 2019 56,884,381 2.5% 56,884,381 1,389,120 - 7429 7,657

2018 55,495,261 2.4% 55,495,261 1,307,968 - 7397 7,502 2017 54,187,293 2.5% 53,126,585 1,337,000 1,060,708 2016 52,850,293 3.2% 51,535,293 1,622,046 1,315,000

AVG

$ 7 84,715,734 $ 7 49,443,862 $ 3,197,597 $ 35,271,872 *2022 - County also funded BOE Stipend at $1.1 million.

Prior Year Info 2015 51,228,247 6.4% 48,028,931 3,096,563 3,199,316 2014 48,131,684 7.3% 45,129,583 3,271,633 3,002,101 2013 44,860,051 3.1% 44,749,831 1,332,019 110,220 2012 43,528,032 -9.2% 48,028,032 (4,429,430) (4,500,000) MOE Waiver 2011 47,957,462 -0.5% 47,957,462 (258,163) - 2010 48,215,625 2.2% 47,595,619 1,047,355 620,006 2009 47,168,270 7.3% 44,048,286 3,227,857 3,119,984 2008 43,940,413 10.0% 40,452,107 4,000,000 3,488,306

2007 39,940,413 38,770,910 1,169,503 $ 414,970,197 $ 404,760,761 $ 10,209,436

$ 45,481,308 TOTAL ABOVE MOE FROM

2007 - 2027 (21 YEARS)

$ 2,165,777 AVERAGE ABOVE MOE

S:\FIN\BUDGET\BOE\BOE History.xlsx Page 59 of 75 Board of Education Appropriations History and Forecast

FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27

State Funding Projected* 40,500,000 42,000,000 42,900,000 43,700,000 45,800,000 48,500,000 State Funding Actual 34,416,398 35,965,390 35,904,089 36,924,148 41,667,551 41,616,251 42,131,342 43,557,955 45,027,977 Deficit (3,575,852) (332,449) (1,283,749) (1,568,658) (2,242,045) (3,472,023)

FY28 FY29 FY30 FY31 FY32 FY33 FY34 FY35

State Funding Projected* 50,800,000 5 3,600,000 56,600,000 State Funding Forecast 46,558,928 4 8,141,932 49,778,757 51,471,235 53,221,257 55,030,780 56,901,826 58,836,489 Deficit (4,241,072) (5,458,068) (6,821,243) Estimated State Deficit Based on State Projection ( 28,995,159) over 9 years Avg State Deficit for BOE ( 3,221,684) per year *Based on 2021 Kirwan Funding Plan

FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27

MOE for Local Funding 56,884,381 58,014,410 61,033,559 62,559,389 62,559,389 62,506,685 68,050,297 75,114,120 82,564,493 County Appropriation 56,884,381 59,491,381 61,033,559 62,559,389 64,085,219 68,885,219 75,085,219 82,729,260 91,429,260 Excess - 1,476,971 - - 1,525,830 6,378,534 7,034,922 7,615,140 8,864,767

FY28 FY29 FY30 FY31 FY32 FY33 FY34 FY35

Forecast for Local Funding* 82,100,000 85,400,000 88,600,000 92,700,000 96,400,000 100,300,000 104,500,000 109,400,000 County Appropriation 94,172,138 96,997,302 99,907,221 102,904,438 105,991,571 109,171,318 112,446,457 115,819,851 Excess 12,072,138 11,597,302 11,307,221 10,204,438 9,591,571 8,871,318 7,946,457 6,419,851 Estimated Total above state required min. 110,906,460 over 16 years Avg. above state required min. 6,931,654 per year *DLS Local Appropriation Analysis - Feb 2025

Page 60 of 75 BOE Funding Over the last 12 Years Operating Budget County Total % of Appropriation** County Budget Total Budget 2027* $ 100,207,218 $ 234,475,584 42.7% 2026* 89,509,017 209,065,223 42.8% 2025 79,458,137 191,173,501 41.6% 2024 74,443,137 183,565,554 40.6% 2023 70,485,651 171,400,000 41.1% 2022 68,927,500 155,905,270 44.2% 2021 67,108,287 143,830,540 46.7% 2020 66,809,272 144,373,465 46.3%

2019 64,017,749 138,061,406 46.4% 2018 62,374,436 133,800,975 46.6% 2017 61,896,418 129,439,127 47.8% 2016 61,002,078 125,160,950 48.7%

AVERAGE 44.6%

*Does not include $1,300,000 for School Resource Officers **Includes BOE Debt Service Capital Budget BOE Total % of Capital Projects General Capital Capital Budget 2027 $ 16,378,506 $ 45,979,680 35.6% 2026 8,483,460 17,938,843 47.3% 2025* 14,849,939 28,789,756 51.6% 2024* 8,219,020 24,161,615 34.0% 2023* 10,032,000 24,286,428 41.3% 2022 6,472,000 25,614,515 25.3% 2021 6,737,000 21,857,544 30.8% 2020 4,904,000 17,268,881 28.4%

2019 5,515,562 14,166,511 38.9% 2018 6,376,919 19,916,678 32.0% 2017 3,455,866 16,168,023 21.4% 2016 3,759,096 25,074,422 15.0%

AVERAGE 33.5%

*Includes capital projects not directly submitted by BOE but through County depts for the benefit of the BOE (Roads, Engineering, IT) Page 61 of 75 Queen Anne's County Budget to Actuals - EXPENSES Download generated on 03/20/2026 Funds Filter GOVERNMENTAL Departments Filter PUBLIC LIBRARY FY27 FY26 Budget FY26 Budget FY26 Actuals Proposed to FY27 Prop $ to FY27 Prop FY24 Actuals FY25 Actuals YTD FY26 Budget Budget Variance $ Variance

OTHER CHARGES (88210) ALLOCATION/COMPONENT UNIT 2,598,152 2,782,887 2,237,287 2,982,381 3,253,349 270,968 9.1%

BENEFITS (73000) PENSION SYSTEM - - - - 8 ,371 8,371

Total 2,598,152 2,782,887 2,237,287 2,982,381 3,261,720 279,339 9.4% Page 62 of 75 Received 2/19/26 DEPARTMENT: Queen Anne’s County Library

NEW POSITION REQUEST

Position Title Grade Base Salary Benefits Total Compensation

1. Outreach Associate - FT $44,690 $26,551 $71,241

Public Services Associate – $44,690 $26,551 $71,241 Makerspace - FT

POSITION CHANGE REQUEST

Current Position Grade Base Requested Grade Base Salary Salary Position

2. PT Public Services $16,081 PT Public Services $20,383

Associate – Youth - Associate – Youth – 394 hours 806 hours Page 1 of 3 Page 63 of 75 Received 2/19/26

ENHANCEMENT JUSTIFICATIONS – POSITION REQUESTS

1. New Position Request – Justification for listed positions above

The full-time Outreach Associate position that would combine three requests into ONE position. 1. A request for a half-time Outreach Associate focused on outreach efforts.

Last year the Library attended 74 events with a limited number of staff available to help.

This position would work primarily with the Marketing and Outreach Manager to help staff these events. 2. A request to have a dedicated substitute for the Mobile Library.

Currently there are 2 full-time and 1 part-time positions assigned to the Mobile Library.

With more stops being requested there is a need for a dedicated substitute for back up when any of these positions call out sick or need to be off the vehicle for other duties.

These opening are currently being taken by other staff, but they are not always available to help and sometimes the open shift is not filled. When that happens, we have to cancel the stops for the day. This position would be a dedicated person, trained for Mobile Library services as a dedicated back up person. 3. A request to have a dedicated person to manage the Library’s kiosk at Crumpton Park. The kiosk management has

fallen to our Technical Services Manager and Office Manager who order the items for the kiosk and manage any interruptions in service, refill the kiosk with new items, etc. It has become a larger time commitment than either of these positions have time to continue to do.

The full-time Public Services Associate – Makerspace position is being requested by the Kent Island Branch Makerspace supervisor with the goal of expanding the hours the Makerspace is open from 26 hours per week to 39 hours per week, which would bring the open hours to 65% of the time the Kent Island Branch is open. An additional fulltime position would also help ease the load of the increasing number of projects and

program requests in the Makerspace. In December 2025, the Makerspace managed over 400 requests for service, which is an 89% increase over last December and a 38% increase over the number of requests in November. Currently there are 3 full-time positions and 1 part-time position that work in the Makerspace and also have hours they work in the Kent Island Branch.

2. Position Change Request – Justification for listed positions above

The Kent Island Branch is also requesting an increase in hours for the part-time Public Services Associate – Youth from 394 hours to 806 hours to help with programming for working families which is a need that was identified in our Strategic Plan survey. This position will work primarily evenings and Saturdays to help increase programming for families who can’t make our other youth programs during the day.

ENHANCEMENT JUSTIFICATIONS – OPERATING REQUESTS

Page 2 of 3 Page 64 of 75 Received 2/19/26

1. Operating Enhancement Request Justification – Please describe justification and amount

(not to be input into OpenGov prior to approval) A. COLA and Merit increases for existing staff a. 3% COLA - $67,820 b. 3% Merit - $64,402 c. Total for COLA and Merit = $132,222 With the cost of everyday items increasing, staff will need an increase to keep up with inflation. Nation-wide the inflation rate over the past year has been hovering around 3%. The Bureau of Labor Statistics indicates that the Consumer

Price Index for the Baltimore-Columbia-Towson area increased by 3.4% in 2025.

The price of food in 2025 increased by 3.3 percent and energy prices increased by 4.8%.

B. Furniture & Fixtures: $13,000 a. Meeting room table for the Kent Island Branch to replace the old existing tables in room 133 that are no longer safe to operate ($7,250) b. New computer table for public computers at the Centreville Branch. The number of public computers has decreased and a new table would consolidate the computers in the space more efficiently and allow us to use the remaining space for more seating. ($4,950)

c. Office Chairs for the Centreville Branch to replace old chairs that are no longer working. ($800) C. Equipment: $3,200 a. New receipt printers to replace aging printers that are no longer working properly ($350) b. Book carts (2) for the Kent Island Branch to replace aging carts ($2,250) c. New printer for Technical Services to replace the old printer that does not support the new file format for processing materials. ($600)

REQUEST:

• $3,041,027 – includes general increases for inflation, electric, and health insurance

• $311,287 – Enhancements

• $3,352,314 – total request

Page 3 of 3 Page 65 of 75 Queen Anne's County Budget to Actuals - Types Download generated on 03/20/2026 Funds Filter GOVERNMENTAL Departments Filter EMERGENCY SERVICES FY27 FY26 Budget FY26 Budget FY26 Actuals Proposed to FY27 Prop $ to FY27 Prop FY24 Actuals FY25 Actuals YTD FY26 Budget Budget Variance % Variance CHARGES FOR SERVICES (35403) P.SAFETY-USER FEES 1,989,215 2,534,283 1,025,210 1,989,215 1,989,215 - 0.0%

STATE OPERATING GRANTS (33120) ST 911 FEES OP GRANT 570,512 755,517 910,158 558,212 1,200,000 641,788 115.0% (33121) ST OTHER 911 OP GRANT 322,608 289,533 225,295 436,952 498,428 6 1,476 14.1%

(33137) MOBILE INTEGRATED HEALTH 56,953 89,525 - - - -

DISPOSAL OF CAPITAL (38760) PROCEEDS/INSURANCE CLAIM 29,946 4,891 1,608 - - - OTHER MISC REVENUE (39090) OTHER MISC-PROGRAM 24,826 (10,207) (140) - - -

(39020) CONTR/DONATIONS-PROGRAM 3,000 500 950 - - -

TOTAL REVENUES 2 ,997,060 3 ,664,042 2 ,163,081 2,984,379 3,687,643 703,264 23.6% SALARIES & WAGES (40030) REGULAR 6,452,758 7,149,953 5,300,949 7,654,601 8,074,362 419,761 5.5% (40040) OVERTIME 1,284,604 1,068,477 754,641 1,124,000 1,316,283 192,283 17.1% (40080) HOLIDAY OVERTIME PAY 260,904 322,688 289,349 330,100 380,100 5 0,000 15.1% (40050) PART-TIME 224,161 196,605 147,184 343,959 288,824 (55,135) -16.0%

(40120) COMP TIME PAYOUT 54,728 41,111 5,226 58,634 - (58,634) -100.0%

(40070) HEALTH INSURANCE WAIVER 15,400 13,300 8,750 14,000 9,600 ( 4,400) -31.4%

(40200) PRECEPTOR STIPEND 12,529 7,835 3,811 13,500 1 3,500 - 0.0%

(40130) VACATION PAYOUT 3,019 18,477 19,936 - - -

(40150) ON-CALL OVERTIME 5,554 - - - - -

(40060) STANDBY & ON-CALL PAY 127 - - - - -

BENEFITS (73250) LEOPS PENSION SYSTEM 1,337,994 1,730,623 1,282,294 1,848,537 1,959,754 111,217 6.0% (72000) HEALTH INSURANCE 1,144,555 1,257,504 1,051,373 1,414,431 1,773,759 359,328 25.4% (71000) SOCIAL SECURITY 613,697 650,468 477,726 575,329 614,035 3 8,706 6.7% (74000) WORKMEN'S COMPENSATION 646,532 629,250 438,245 508,008 642,531 134,523 26.5% (73000) PENSION SYSTEM 248,910 244,205 203,728 319,044 336,283 1 7,239 5.4%

(76000) LIFE INSURANCE 12,969 14,734 12,075 15,179 1 8,186 3,007 19.8%

CONTRACTED SERVICES (54350) MAINTENANCE AGREEMENTS 476,516 527,620 535,139 743,650 714,016 (29,634) -4.0%

(50250) DATA PROCESSING 193,010 309,864 68,000 239,663 239,663 - 0.0%

Page 66 of 75 Queen Anne's County Budget to Actuals - Types Download generated on 03/20/2026 Funds Filter GOVERNMENTAL Departments Filter EMERGENCY SERVICES FY27 FY26 Budget FY26 Budget FY26 Actuals Proposed to FY27 Prop $ to FY27 Prop FY24 Actuals FY25 Actuals YTD FY26 Budget Budget Variance % Variance (52120) REPAIRS - VEHICLES 125,158 110,910 60,441 118,114 118,419 305 0.3% (52100) REPAIRS - EQUIPMENT 99,207 59,254 29,061 112,070 9 7,070 (15,000) -13.4%

OTHER CHARGES (85301) ST 911 EXPENSE 322,608 289,533 313,033 436,952 498,427 6 1,475 14.1% (80450) TRAINING EXPENSE 67,758 68,539 43,496 109,381 112,257 2,876 2.6% (85300) 911 COMMUNICATION EXPENSE 99,157 70,701 21,930 94,068 9 4,668 600 0.6%

(81000) COMMUNICATIONS 30,779 13,818 16,730 62,188 6 6,012 3,824 6.1%

(88170) LOCAL EMERG PLANNING COMM 13,913 24,488 10,138 15,000 2 0,000 5,000 33.3% (80250) SUBSCRIPTIONS AND DUES 6,491 8,840 6,731 18,200 1 4,100 ( 4,100) -22.5%

(89950) OTHER CHARGES 3,692 10,112 1,891 10,250 1 0,250 - 0.0%

(88200) LOCAL ALLOCATION 7,212 6,978 1,480 8,000 8,000 - 0.0%

(80650) BANK SERVICE 2,242 3,862 891 2,354 2,354 - 0.0%

SUPPLIES & MATERIALS (65100) MEDICAL SUPPLIES 146,616 179,727 99,855 192,693 202,693 1 0,000 5.2%

(65000) UNIFORMS/APPAREL 77,923 86,322 29,746 98,246 9 8,246 - 0.0%

(64150) DIESEL 63,294 53,449 32,771 68,000 6 5,000 ( 3,000) -4.4%

(64100) GASOLINE 33,728 26,645 15,252 46,491 4 0,341 ( 6,150) -13.2%

(63100) REPAIRS-BUILDINGS/GROUNDS 18,844 31,741 19,414 23,000 2 3,000 - 0.0%

(60550) OFFICE SUPPLIES 23,913 16,258 8,099 19,980 1 9,980 - 0.0%

(62000) PROGRAM SUPPL & MATERIALS 4,587 13,560 3,342 11,500 1 3,500 2,000 17.4%

(60600) PRINTING AND PUBLISHING 3,903 5,701 1,660 5,600 5,600 - 0.0%

(64000) EQUIPMENT OPERATION 805 852 122 900 900 - 0.0%

(60500) POSTAGE 62 146 49 1,000 1,000 - 0.0%

CAPITAL OUTLAY (90540) AUTOS/VEHICLES 106,045 140,162 60,515 82,000 8 2,000 - 0.0% (90520) REPLACEMENT EQUIPMENT 73,296 29,550 49,061 39,733 3 9,733 - 0.0% (90500) ADDITIONAL EQUIPMENT 31,218 71,269 42,242 36,135 3 6,135 - 0.0% (90100) EQUIPMT UNDER $1000/$5000 17,072 9,978 2,790 10,000 3 0,000 2 0,000 200.0% - TOTAL EXPENSES 14,367,490 15,515,109 11,469,166 16,824,490 18,080,581 1,256,091 7.5% Page 67 of 75

DEPARTMENT: DES – COMMUNICATIONS DIVISION

NEW POSITION REQUEST

Position Title Grade Base Salary Benefits Total Compensation

(1) Communications Captain 113 $70,482 $40,112.88 $110,594.88

ENHANCEMENT JUSTIFICATIONS – POSITION REQUESTS

New Position Request:

(1) Communications Captain – The Communications Division’s existing rank structure has

supported operational efficiency; however, increasing call volume, staffing complexity, and regulatory demands now require an additional layer of leadership. Establishing a Communications Captain position will enhance supervision, accountability, and operational oversight within the 9-1-1 Center, directly strengthening decision-making, staff performance, and service delivery.

At present, the Assistant Chief directly supervises approximately 25 employees, creating an unsustainable span of control. A Communications Captain would provide day-to-day management of Lieutenants and Sergeants, ensuring consistent standards, timely issue resolution, and effective personnel supervision. This structure would allow the Assistant Chief to focus on strategic planning, interagency coordination, and long-term system improvements

rather than routine operational demands.

The Communications Captain would also serve as a critical continuity and risk-management role within the division. In the absence of the Assistant Chief, the Captain would provide consistent command presence, ensuring uninterrupted operational oversight, timely decision-making, and adherence to established policies. This redundancy in leadership is essential in a 24/7 missioncritical environment where gaps in supervision can directly impact emergency response

outcomes.

The Maryland 9-1-1 Board continues to fund critical technology upgrades that significantly enhance emergency communications capabilities. Successfully implementing, maintaining, and ensuring compliance with these systems requires focused oversight and coordination. A Communications Captain would manage technology integration, oversee training initiatives, and monitor compliance requirements, ensuring these investments are fully realized and

operationally effective.

Page 1 of 2 Page 68 of 75 In addition to technology oversight, the Communications Captain would manage scheduling, performance evaluations, policy adherence, and industry compliance, all of which are essential to maintaining a resilient and professional communications operation. Without this position, the growing operational workload placed on the Assistant Chief increases the risk of inefficiencies and service degradation.

Finally, establishing a Communications Captain position supports leadership development and succession planning within the Communications Division. The role provides structured mentorship for Sergeants and Lieutenants, promotes career progression, and helps retain experienced personnel by offering a clear leadership pathway. This investment strengthens institutional knowledge, improves morale, and ensures long-term operational stability for

Queen Anne’s County’s emergency communications system.

Page 2 of 2 Page 69 of 75

DEPARTMENT: DES EMS DIVISION

NEW POSITION REQUEST

Position Title Grade Base Salary Benefits Total Compensation

(4) Paramedic I 110 232,088 232,365 464,453

(4) EMT I 106 179,056 101,115 280,171

POSITION CHANGE REQUEST

Current Position Grade Base Salary Requested Grade Base Salary Position Page 1 of 2 Page 70 of 75

ENHANCEMENT JUSTIFICATIONS – EMS POSITION REQUESTS

New Position Request Additional Staffed Transport Unit - (4) Paramedics and (4) EMT’s. This request is to add an additional staffed transport unit to the Department of Emergency Services. Due to increased call volume, transports to hospitals outside of Queen Anne’s County and wait times at hospitals, we have seen a significant increase in time where 1/3 of the county is without staffed Advanced Life Support coverage. We are currently not meeting our

identified performance standard of 75% of the time having a staffed ALS transport unit on scene within 12 minutes of contacting 9-1-1. This request encompasses the eight required full-time position for staffing an additional paramedic ambulance. The total cost for wages and benefits assuming full family coverage is $744,624.

Enhancement Request Overtime: Additional overtime funds will be required to facilitate shift work and backfilling 8 full time positions PTO requests without taking the 7th transport unit out of service. Total cost: $160,450 Holiday Overtime: Additional overtime funds will be required to staff the 7th transport unit on holidays. Total cost: $50,000 Data Processing: Additional funds to accommodate for increased billing volume for the

additional full-time unit. Total cost: $20,000 Repairs Vehicles: Additional funds to account for normal wear and tear of placing a 7th unit in service full-time. Total cost: $11,000 Buildings and Grounds: Additional funds to account for additional personnel in facilities.

Total cost: $5,680 Diesel Fuel: Increased fuel consumption with a 7th full time ALS transport unit in service.

Total cost: $9,075 Medical Supplies: Increased supply consumption with a 7th full-time ALS transport unit in service. Total cost: $25,000 Page 2 of 2 Page 71 of 75

DEPARTMENT: DES SPECIAL OPERATIONS

NEW POSITION REQUEST

Position Title Grade Base Salary Benefits Total Compensation Emergency Management 114 $75,204.00 $41,117.39 $116,321.39 Senior Planner

POSITION CHANGE REQUEST

Current Position Grade Base Salary Requested Position Grade Base Salary Page 1 of 2 Page 72 of 75

ENHANCEMENT JUSTIFICATIONS – POSITION REQUESTS

Emergency Management Senior Planner – Currently the Department of Emergency Services employs a single emergency planner to develop, review, exercise and update the county’s emergency plans. The increased workload from the Federal and State agencies along with the local grants, annual updates and coordinating exercises and real time emergencies make completing these tasks difficult for a single employee. This position would oversee the

Emergency Management branch, assist with administrative functions related to planning and coordinating and public education under the emergency management program.

Emergency Planners ensure our county is prepared for emergencies, minimizes risks and responds effectively to crisis for citizens, emergency responders and supporting agencies. This position would oversee and assist with Hazard Mitigation Planning and the associated grant projects, Continuity of Operations, Emergency Operations Plan, Debris Management, Strategic Planning, Threat and Hazard Identification Assessment, Nuisance Flood Plan, and a number of

support operational plans for the EOP. Many of these plans involved hundreds of manhours and are expected to be reviewed and updated annually. Federal grant projects are multi-year projects which involve coordinated efforts of state, county, and citizens. It would also oversee the training program for the Community Emergency Response Team, this course is currently taught in both high schools, middle school and to citizens and community groups around the

county.

Without this position, plans will continue to fall behind schedule, grants will be delayed, projects may go unapplied for, and training will be less available. Currently the county is delayed on the schedule to complete these plans and the associated training and exercising cannot be done as complete or as often as required to be perficient.

Page 2 of 2 Page 73 of 75 Queen Anne's County Budget to Actuals - Types Download generated on 03/20/2026 Funds Filter GOVERNMENTAL Departments Filter SHERIFF'S OFFICE

FY26

FY26 Budget to Budget to FY27 Prop FY26 Actuals FY27 Proposed FY27 Prop % FY24 Actuals FY25 Actuals YTD FY26 Budget Budget $ Variance Variance STATE OPERATING GRANTS (33115) ST POLICE PROTECTION OP 478,393 443,089 226,738 4 50,000 4 40,000 (10,000) -2.2%

(33590) OTHER STATE OP GRANTS - 16,800 - 49,000 10,000 (39,000) -79.6%

CHARGES FOR SERVICES (35420) APPLICANT FINGERPRINTS 126,609 109,003 77,734 1 20,000 1 20,000 - 0.0% (35415) SHERIFF FEES 29,165 26,310 24,375 60,000 35,000 (25,000) -41.7% (35422) SUDLERSVILLE SPEED CAMERA REIMB 5 ,555 15,315 10,920 15,000 15,000 - 0.0% DISPOSAL OF CAPITAL (38760) PROCEEDS/INSURANCE CLAIM 58,025 139,110 5 ,426 - - -

(38710) PROCEEDS/SALE CAP ASSETS 25,234 52,335 77,344 - - -

OTHER MISC REVENUE (39090) OTHER MISC-PROGRAM 10,487 13,178 6 ,198 - - -

(39390) OTHER MISC-NON-PROGRAM 7 ,615 1 ,190 - - - -

FINES & FORFEITURES (37802) FINES 110 100 3 0 2,500 500 ( 2,000) -80.0% TOTAL REVENUES 741,193 816,430 428,765 696,500 620,500 ( 76,000) -10.9% SALARIES & WAGES (40030) REGULAR 6,487,623 7,284,704 5,336,327 8,046,823 8,390,077 343,254 4.3% (40050) PART-TIME 217,181 191,222 89,334 3 62,989 3 94,269 3 1,280 8.6% (40040) OVERTIME 262,306 292,220 174,127 2 25,000 2 44,000 1 9,000 8.4% (40080) HOLIDAY OVERTIME PAY 130,802 106,305 199 1 35,000 1 35,000 - 0.0%

(40070) HEALTH INSURANCE WAIVER 16,800 19,600 16,800 19,200 24,000 4,800 25.0%

(40060) STANDBY & ON-CALL PAY 18,154 26,388 22,059 - 26,000 2 6,000

(40130) VACATION PAYOUT 19,727 41,448 31,354 - - -

(40100) CLOTHING ALLOWANCE 9 ,000 9 ,000 10,000 13,400 13,400 - 0.0%

(40120) COMP TIME PAYOUT - 358 - 19,000 - (19,000) -100.0%

BENEFITS (73250) LEOPS PENSION SYSTEM 1,833,038 2,217,207 1,695,353 2,440,279 2,681,136 240,857 9.9% (72000) HEALTH INSURANCE 844,187 960,834 776,196 1,191,371 1,302,372 111,001 9.3% (71000) SOCIAL SECURITY 533,555 593,054 422,035 6 13,033 6 43,706 3 0,673 5.0% (74000) WORKMEN'S COMPENSATION 288,759 330,922 240,880 3 38,911 4 53,980 115,069 34.0%

(73000) PENSION SYSTEM 51,961 55,303 40,468 58,031 61,749 3,718 6.4%

(76000) LIFE INSURANCE 12,963 14,415 11,737 15,380 17,479 2,099 13.6%

CAPITAL OUTLAY (90540) AUTOS/VEHICLES 730,662 763,997 642,854 7 36,975 7 36,975 - 0.0% (90100) EQUIPMT UNDER $1000/$5000 164,960 83,604 232,255 2 37,056 60,056 (177,000) -74.7% (90500) ADDITIONAL EQUIPMENT 90,708 51,366 - - 51,0P0a0ge 7 4 5 1o,f0 7050 Queen Anne's County Budget to Actuals - Types Download generated on 03/20/2026 Funds Filter GOVERNMENTAL Departments Filter SHERIFF'S OFFICE

FY26

FY26 Budget to Budget to FY27 Prop FY26 Actuals FY27 Proposed FY27 Prop % FY24 Actuals FY25 Actuals YTD FY26 Budget Budget $ Variance Variance SUPPLIES & MATERIALS (64000) EQUIPMENT OPERATION 679,381 623,814 185,252 5 05,243 4 17,620 (87,623) -17.3%

(65000) UNIFORMS/APPAREL 178,213 98,312 31,929 89,820 89,820 - 0.0%

(62000) PROGRAM SUPPL & MATERIALS 43,542 25,378 32,369 40,000 40,000 - 0.0%

(63150) REPAIRS - EQUIPMENT 61,046 70,621 7 ,452 10,600 10,600 - 0.0%

(60550) OFFICE SUPPLIES 36,091 25,028 14,292 25,000 25,000 - 0.0%

(67100) ANIMAL SUPPLIES 636 7 ,593 5 ,650 9,900 12,900 3,000 30.3%

(60500) POSTAGE 5 ,149 5 ,374 3 ,299 5,040 5,040 - 0.0%

(60600) PRINTING AND PUBLISHING 2 ,376 4 ,260 2 ,142 6,740 6,740 - 0.0%

(69950) OTHER 0 2 ,663 161 1,000 1,000 - 0.0%

OTHER CHARGES (88500) NON-CAPITAL LEASE PYMTS 64,930 79,007 81,263 81,500 86,390 4,890 6.0%

(80450) TRAINING EXPENSE 74,340 82,498 26,393 75,000 75,000 - 0.0%

(81000) COMMUNICATIONS 61,186 53,843 35,207 65,508 65,508 - 0.0%

(80250) SUBSCRIPTIONS AND DUES 40,375 73,159 21,465 60,000 14,738 (45,262) -75.4%

(89950) OTHER CHARGES 64,696 61,850 43,488 1,200 1,200 - 0.0%

(80400) MEETINGS AND CONFERENCES 14,277 8 ,727 4 ,108 14,000 14,000 - 0.0%

(80300) DUPLICATING EXPENSE 8 ,081 8 ,015 5 ,422 10,600 10,600 - 0.0%

(80600) BOARD OR COMMISSION EXP - 25,500 - - - -

(82000) SPECIAL INVESTIGATIONS 2 ,270 5 ,846 2 ,628 5,400 5,400 - 0.0%

(80700) ADVERTISING 2 ,598 1 ,241 768 5,000 5,000 - 0.0%

(80100) TRAVEL - STAFF 3 ,362 1 ,421 2 ,370 2,100 2,100 - 0.0%

(81150) ELECTRICITY 1 ,278 - - - - -

CONTRACTED SERVICES (54350) MAINTENANCE AGREEMENTS 20,899 20,641 6 ,712 18,530 3 17,374 298,844 1612.8%

(50200) CONSULTANTS 14,076 8 ,782 6 ,098 10,000 10,000 - 0.0%

(52100) REPAIRS - EQUIPMENT 5 ,504 7 5 2 ,071 1,200 1,200 - 0.0%

(59950) OTHER 257 - - - - -

(54450) PEST CONTROL - 241 - - - -

TOTAL EXPENSES 1 3,096,949 1 4,335,836 1 0,262,517 15,495,829 16,452,429 9 56,600 6.2% Page 75 of 75