FY27 Budget Work Session 2 Materials

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

FY2027 Budget Work Session #2
March 31, 2026
Table of Contents
1. Introduction
Requested Enhancements Pages 2 - 5
2. Department of Public Works
Admin Operating Page 6
Animal Control Operating Pages 7 - 8
Animal Services Operating Pages 9 - 10
Engineering Operating Pages 11 - 12
General Services Operating Pages 13 - 14
Property Management Operating Page 15
Roads Operating Summary Pages 16 - 17
Solid Waste Operating Pages 18 - 19
Sanitary - Water Operating Pages 20 - 22
Sanitary - Wastewater Operating Pages 23 - 25
Sanitary Enhancement Requests Pages 26 - 27
Sanitary - SKI Operating Page 28
3. Bay Bridge Airport Pages 29 - 30
4. Blue Heron Golf Course
Budget Summary Pages 31 - 32
Enhancement Request Page 33
5. Public Landings Pages 34 - 35
6. Parks
Budget Summary Pages 36 - 38
Enhancement Requests Pages 39 - 41
7. Recreation Pages 42 – 43
8. Board of Elections Page 44
Page 1 of 44

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 2 of 44

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 3 of 44

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 4 of 44

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 5 of 44

Queen Anne's County
Budget to Actuals - EXPENSES
Download generated on 03/24/2026
Funds Filter GOVERNMENTAL
Departments Filter PUBLIC WORKS ADMINISTRATION
FY27 FY26 Budget FY26 Budget
FY24 FY25 FY26 Proposed to FY27 Prop $ to FY27 Prop
Actuals Actuals Actuals YTD FY26 Budget Budget Variance % Variance
SALARIES & WAGES (40030) REGULAR 4 40,523 4 54,426 3 22,847 4 68,388 4 84,223 15,835 3.4%
(40130) VACATION PAYOUT - 13,120 5,944 - - -
(40040) OVERTIME - 161 - - - -
BENEFITS (73000) PENSION SYSTEM 48,020 51,448 39,956 53,572 61,789 8,217 15.3%
(72000) HEALTH INSURANCE 58,069 50,392 34,685 60,429 50,716 (9,713) -16.1%
(71000) SOCIAL SECURITY 31,166 32,573 23,032 33,239 34,758 1,519 4.6%
(76000) LIFE INSURANCE 1,152 1,194 920 1,215 1,367 152 12.5%
(74000) WORKMEN'S COMPENSATION 793 782 526 717 931 214 29.8%
OTHER CHARGES (80250) SUBSCRIPTIONS AND DUES 71,085 72,682 73,850 81,110 81,110 - 0.0%
(80400) MEETINGS AND CONFERENCES (390) - 537 5,000 5,000 - 0.0%
(81000) COMMUNICATIONS 479 480 701 1,000 1,000 - 0.0%
(80450) TRAINING EXPENSE - - 275 1,000 1,000 - 0.0%
(80100) TRAVEL - STAFF - - - 750 750 - 0.0%
SUPPLIES & MATERIALS (60550) OFFICE SUPPLIES 2,893 4,133 3,325 3,100 4,000 900 29.0%
(64000) EQUIPMENT OPERATION 418 2,074 3,086 1,500 2,000 500 33.3%
(60600) PRINTING AND PUBLISHING 735 291 - 750 750 - 0.0%
(60500) POSTAGE 270 293 - 500 500 - 0.0%
(65000) UNIFORMS/APPAREL 145 - 73 200 200 - 0.0%
-
TOTAL EXPENSES 655,358 684,049 509,757 712,470 730,094 17,624 2.5%
Page 6 of 44

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/24/2026
Funds Filter GOVERNMENTAL
Departments Filter ANIMAL CONTROL
FY26 FY27 FY26 Budget FY26 Budget
FY24 FY25 Actuals FY26 Proposed to FY27 Prop $ to FY27 Prop
Actuals Actuals YTD Budget Budget Variance % Variance
DISPOSAL OF CAPITAL (38760) PROCEEDS/INSURANCE CLAIM 18,675 5,013 2,893 - - -
OTHER MISC REVENUE (39390) OTHER MISC-NON-PROGRAM 100 2,100 1,750 - - -
TOTAL REVENUES 18,775 7,113 4,643 - - -
SALARIES & WAGES (40030) REGULAR 155,105 177,654 114,731 191,993 211,359 19,366 10.1%
(40150) ON-CALL OVERTIME 12,244 12,194 567 14,178 14,178 - 0.0%
(40040) OVERTIME 9,985 9,155 8,548 11,500 11,500 - 0.0%
(40060) STANDBY & ON-CALL PAY - - 6,163 - - -
(40080) HOLIDAY OVERTIME PAY 188 - 646 1,500 1,500 - 0.0%
(40070) HEALTH INSURANCE WAIVER 350 650 900 - 1,200 1 ,200
(40120) COMP TIME PAYOUT 242 52 - - - -
BENEFITS (72000) HEALTH INSURANCE 37,647 38,701 33,478 46,677 55,736 9 ,059 19.4%
(73000) PENSION SYSTEM 16,178 20,274 14,267 22,015 26,887 4 ,872 22.1%
(71000) SOCIAL SECURITY 12,999 14,671 9,575 14,070 15,489 1 ,419 10.1%
(74000) WORKMEN'S COMPENSATION 3,581 3,566 2,183 3,053 4,050 997 32.7%
(76000) LIFE INSURANCE 267 303 223 317 435 118 37.2%
CAPITAL OUTLAY (90540) AUTOS/VEHICLES 121,957 89,540 - 74,802 - (74,802) -100.0%
(90500) ADDITIONAL EQUIPMENT - - - - 40,000 40,000
SUPPLIES & MATERIALS (64100) GASOLINE 19,238 15,628 15,930 22,000 22,000 - 0.0%
(64000) EQUIPMENT OPERATION 7,198 14,567 6,637 7,685 7,685 - 0.0%
(65000) UNIFORMS/APPAREL 3,938 6,812 6,388 5,000 13,000 8 ,000 160.0%
(62000) PROGRAM SUPPL & MATERIALS 5,917 1,205 728 5,100 5,100 - 0.0%
(65100) MEDICAL SUPPLIES 808 1,163 - 2,100 2,100 - 0.0%
Page 7 of 44

FY26 FY27 FY26 Budget FY26 Budget
FY24 FY25 Actuals FY26 Proposed to FY27 Prop $ to FY27 Prop
Actuals Actuals YTD Budget Budget Variance % Variance
(60550) OFFICE SUPPLIES 536 480 40 2,295 2,295 - 0.0%
(63150) REPAIRS - EQUIPMENT - - 900 - - -
(60500) POSTAGE - 13 - 50 50 - 0.0%
(60600) PRINTING AND PUBLISHING 112 - - - - -
OTHER CHARGES (80450) TRAINING EXPENSE 7,775 4,492 7,916 7,000 8,000 1 ,000 14.3%
(80600) BOARD OR COMMISSION EXP - - 10,500 10,500 10,500 - 0.0%
(81000) COMMUNICATIONS 4,687 4,599 3,488 5,500 5,500 - 0.0%
(89950) OTHER CHARGES - - 163 3,000 3,000 - 0.0%
(80250) SUBSCRIPTIONS AND DUES 100 75 - 100 100 - 0.0%
CONTRACTED SERVICES (52120) REPAIRS - VEHICLES 7,441 12,463 3,893 8,500 8,500 - 0.0%
(54350) MAINTENANCE AGREEMENTS 1,995 1,895 5,232 3,285 5,300 2 ,015 61.3%
(52100) REPAIRS - EQUIPMENT 1,534 226 - 1,650 1,650 - 0.0%
TOTAL EXPENSES 432,022 430,378 253,096 463,870 477,114 13,244 2.9%
Page 8 of 44

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/24/2026
Funds Filter GOVERNMENTAL
Departments Filter ANIMAL SERVICES
FY27 FY26 Budget FY26 Budget
FY24 FY25 FY26 FY26 Proposed to FY27 Prop $ to FY27 Prop
Actuals Actuals Actuals YTD Budget Budget Variance % Variance
LICENSE & PERMITS (31005) ANIMAL CONTROL 2 3,434 2 8,017 1 6,658 3 0,000 3 0,000 - 0.0%
(31041) ANIMAL LIC / FEE 5,253 1,438 655 4,000 4,000 - 0.0%
STATE OPERATING GRANTS (33590) OTHER STATE OP GRANTS 6,270 7,975 3,658 - - -
FINES & FORFEITURES (37802) FINES 1,257 226 320 6,000 500 (5,500) -91.7%
TOTAL REVENUES 36,214 37,656 21,291 40,000 34,500 ( 5,500) -13.8%
SALARIES & WAGES (40030) REGULAR 660,494 705,800 528,701 769,059 801,349 3 2,290 4.2%
(40050) PART-TIME 108,643 9 4,681 3 2,373 6 6,841 172,959 106,118 158.8%
(40080) HOLIDAY OVERTIME PAY 1 1,676 1 7,907 1 2,620 1 0,000 1 2,000 2,000 20.0%
(40040) OVERTIME 8,266 9,121 1 1,499 1 0,000 1 2,000 2,000 20.0%
(40070) HEALTH INSURANCE WAIVER 5,200 3,650 1,500 3,600 3,600 - 0.0%
BENEFITS (72000) HEALTH INSURANCE 7 6,497 111,634 9 0,075 129,340 164,470 3 5,130 27.2%
(73000) PENSION SYSTEM 7 0,141 8 0,055 6 4,486 8 8,113 102,050 1 3,937 15.8%
(71000) SOCIAL SECURITY 5 9,626 6 1,980 4 3,512 6 1,277 7 1,633 1 0,356 16.9%
(74000) WORKMEN'S COMPENSATION 1 4,009 1 3,029 8,230 1 1,596 1 4,078 2,482 21.4%
(76000) LIFE INSURANCE 1,117 1,220 1,053 1,262 1,511 249 19.7%
SUPPLIES & MATERIALS (65100) MEDICAL SUPPLIES 109,830 117,837 9 3,428 123,000 123,000 - 0.0%
(67100) ANIMAL SUPPLIES 8 0,051 8 5,825 6 8,315 100,000 100,000 - 0.0%
(63000) CUSTODIAL SUPPLIES 1 9,868 8,391 1 3,406 2 8,000 2 3,000 (5,000) -17.9%
(65000) UNIFORMS/APPAREL 5,482 5,524 3,205 8,000 8,000 - 0.0%
(60550) OFFICE SUPPLIES 4,541 3,032 3,195 7,000 7,000 - 0.0%
(64000) EQUIPMENT OPERATION 2,726 2,460 507 3,000 3,000 - 0.0%
(63150) REPAIRS - EQUIPMENT 961 1,711 - 2,000 2,000 - 0.0%
Page 9 of 44

FY27 FY26 Budget FY26 Budget
FY24 FY25 FY26 FY26 Proposed to FY27 Prop $ to FY27 Prop
Actuals Actuals Actuals YTD Budget Budget Variance % Variance
(60500) POSTAGE 557 452 407 500 500 - 0.0%
(65200) SIGNS - 800 - - - -
CONTRACTED SERVICES (50300) MEDICAL SERVICES 3 8,983 5 7,995 5 2,894 9 0,000 9 7,500 7,500 8.3%
(59950) OTHER 4 8,780 3 2,588 1 0,200 6 0,500 6 0,500 - 0.0%
(54450) PEST CONTROL 1,280 1,383 1,212 1,700 1,700 - 0.0%
(52100) REPAIRS - EQUIPMENT - 200 - - - -
OTHER CHARGES (89950) OTHER CHARGES 6 0,521 4 5,052 1 3,711 6 5,000 5 7,500 (7,500) -11.5%
(81150) ELECTRICITY 2 2,786 2 4,539 1 6,817 2 7,000 2 9,160 2,160 8.0%
(80450) TRAINING EXPENSE 7,208 1 0,115 2,760 1 0,000 1 0,000 - 0.0%
(81200) WATER AND SEWER 5,559 6,608 4,824 6,000 6,000 - 0.0%
(80300) DUPLICATING EXPENSE 3,857 4,604 4,227 6,300 6,300 - 0.0%
(81000) COMMUNICATIONS 6,024 4,213 2,917 6,001 6,001 - 0.0%
(81100) PROPANE GAS 1,293 1,848 1,410 1,800 1,800 - 0.0%
CAPITAL OUTLAY (90540) AUTOS/VEHICLES - 4 9,613 - - - -
TOTAL EXPENSES 1,435,976 1,563,867 1,087,484 1,696,889 1,898,611 2 01,722 11.9%
Page 10 of 44

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/24/2026
Funds Filter GOVERNMENTAL
Departments Filter ENGINEERING
FY26
FY26 Budget to
FY27 Budget to FY27 Prop
FY26 Actuals Proposed FY27 Prop %
FY24 Actuals FY25 Actuals YTD FY26 Budget Budget $ Variance Variance
CHARGES FOR SERVICES (35612) DEVELOPMT REVIEW-P.WORKS 59,181 35,469 29,122 40,000 4 0,000 - 0.0%
TOTAL REVENUES 59,181 35,469 29,122 40,000 4 0,000 - 0.0%
SALARIES & WAGES (40030) REGULAR 761,849 826,232 6 34,702 995,265 1,063,719 6 8,454 6.9%
(40040) OVERTIME 7,480 7,169 4,841 3,500 5,500 2,000 57.1%
(40070) HEALTH INSURANCE WAIVER 3,600 3,300 1,250 3,600 1,200 (2,400) -66.7%
(40050) PART-TIME 9,694 - - - - -
(40130) VACATION PAYOUT - 1,022 3,158 - - -
(40080) HOLIDAY OVERTIME PAY 273 - - - - -
BENEFITS (73000) PENSION SYSTEM 78,999 95,594 78,503 114,379 135,673 2 1,294 18.6%
(72000) HEALTH INSURANCE 75,732 65,918 71,393 115,039 125,866 1 0,827 9.4%
(71000) SOCIAL SECURITY 58,585 62,938 48,141 73,100 7 8,155 5,055 6.9%
(74000) WORKMEN'S COMPENSATION 28,224 35,048 28,709 41,770 5 5,839 1 4,069 33.7%
(76000) LIFE INSURANCE 1,620 1,813 1,557 2,125 2,514 3 89 18.3%
CONTRACTED SERVICES (59950) OTHER 31,745 28,647 18,975 30,000 3 5,000 5,000 16.7%
(50200) CONSULTANTS 21,790 21,480 1,585 20,000 2 5,000 5,000 25.0%
(50800) ARCHITECTURAL/ENGINEERING 844 9,420 2,255 15,000 1 5,000 - 0.0%
(52100) REPAIRS - EQUIPMENT - 250 - 1,000 1,000 - 0.0%
(50250) DATA PROCESSING - - 62 500 500 - 0.0%
OTHER CHARGES (80400) MEETINGS AND CONFERENCES 5,766 9,291 7,386 6,000 8,000 2,000 33.3%
(81000) COMMUNICATIONS 4,175 3,945 7,522 4,500 4,500 - 0.0%
Page 11 of 44

FY26
FY26 Budget to
FY27 Budget to FY27 Prop
FY26 Actuals Proposed FY27 Prop %
FY24 Actuals FY25 Actuals YTD FY26 Budget Budget $ Variance Variance
(80300) DUPLICATING EXPENSE 5,939 4,279 3,428 5,000 5,000 - 0.0%
(80250) SUBSCRIPTIONS AND DUES 1,646 5,021 4,621 5,000 5,000 - 0.0%
(84450) LICENSE/PERMIT/CERTIFICAT 3,792 2,450 1,021 3,000 3,000 - 0.0%
(89950) OTHER CHARGES 119 2,003 336 4,000 4,000 - 0.0%
(80450) TRAINING EXPENSE - 400 1,000 1,000 1,000 - 0.0%
(80100) TRAVEL - STAFF 699 - - 600 600 - 0.0%
SUPPLIES & MATERIALS (64000) EQUIPMENT OPERATION 12,130 12,692 5,069 13,000 1 3,000 - 0.0%
(60550) OFFICE SUPPLIES 7,093 6,201 5,323 7,500 7,500 - 0.0%
(65000) UNIFORMS/APPAREL 2,433 1,050 1,282 3,000 3,000 - 0.0%
(60500) POSTAGE 671 831 208 800 900 1 00 12.5%
(60600) PRINTING AND PUBLISHING 371 - 203 750 750 - 0.0%
(63000) CUSTODIAL SUPPLIES 225 - - - - -
(63100) REPAIRS-BUILDINGS/GROUNDS - 2 4 - - - -
(63200) STOCK MATERIALS - 6 - - - -
CAPITAL OUTLAY (90540) AUTOS/VEHICLES - 39,252 - - - -
(90500) ADDITIONAL EQUIPMENT - - 10,046 - - -
TOTAL EXPENSES 1,125,494 1,246,276 9 42,576 1,469,428 1 ,601,216 131,788 9.0%
Page 12 of 44

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/24/2026
Funds Filter GOVERNMENTAL
Departments Filter GENERAL SERVICES
FY27 FY26 Budget FY26 Budget
FY25 FY26 FY26 Proposed to FY27 Prop to FY27 Prop
FY24 Actuals Actuals Actuals YTD Budget Budget $ Variance % Variance
OTHER MISC REVENUE (39390) OTHER MISC-NON-PROGRAM 1 8,055 67,253 4 06 25,000 25,000 - 0.0%
DISPOSAL OF CAPITAL (38760) PROCEEDS/INSURANCE CLAIM - 820 - - - -
STATE OPERATING GRANTS (33590) OTHER STATE OP GRANTS - 851 - - - -
TOTAL REVENUES 1 8,055 68,924 4 06 25,000 25,000 - 0.0%
SALARIES & WAGES (40030) REGULAR 767,275 873,686 641,086 958,506 1,017,121 58,615 6.1%
(40060) STANDBY & ON-CALL PAY 1 6,809 18,798 1 2,819 10,000 12,000 2,000 20.0%
(40040) OVERTIME 1 6,573 11,822 1 6,650 10,000 10,000 - 0.0%
(40050) PART-TIME - 19,740 3,351 21,424 5,000 (16,424) -76.7%
(40070) HEALTH INSURANCE WAIVER 1,450 2 ,400 1,200 2,400 1,200 (1,200) -50.0%
(40080) HOLIDAY OVERTIME PAY 1,893 1 ,569 9 78 1,000 1,000 - 0.0%
(40150) ON-CALL OVERTIME - - 2,444 - - -
OTHER CHARGES (81150) ELECTRICITY 498,158 523,666 367,971 675,000 6 00,000 (75,000) -11.1%
(81100) PROPANE GAS 109,875 112,030 9 9,535 135,000 1 35,000 - 0.0%
(81050) HEAT 8 8,177 74,050 6 6,217 125,000 1 00,000 (25,000) -20.0%
(81250) RENT & HAP RENT 6 6,377 67,754 8 8,345 66,500 70,000 3,500 5.3%
(81200) WATER AND SEWER 4 4,452 47,018 2 9,619 62,500 62,500 - 0.0%
(81000) COMMUNICATIONS 2,546 2 ,879 1,769 6,725 6,725 - 0.0%
(80400) MEETINGS AND CONFERENCES 1,365 572 1,843 - 2,000 2,000
(89950) OTHER CHARGES 3,409 6 0 80 - - -
(80250) SUBSCRIPTIONS AND DUES 2 50 125 1 50 - 200 200
(80450) TRAINING EXPENSE - 500 - - - -
(80300) DUPLICATING EXPENSE - - 28 - - -
CONTRACTED SERVICES (52000) REPAIRS-BUILDINGS/GROUNDS 153,776 310,026 168,537 275,000 3 25,000 50,000 18.2%
(50200) CONSULTANTS 120,840 123,330 8 2,178 110,000 1 30,000 20,000 18.2%
Page 13 of 44

FY27 FY26 Budget FY26 Budget
FY25 FY26 FY26 Proposed to FY27 Prop to FY27 Prop
FY24 Actuals Actuals Actuals YTD Budget Budget $ Variance % Variance
(54650) TEMP CONTROL MAINT AGREE 7 2,802 121,249 6 6,576 100,000 1 25,000 25,000 25.0%
(52350) CUSTODIAL SERVICES 7 8,601 83,231 5 5,069 80,000 90,000 10,000 12.5%
(54270) GRASS CUTTING 5 6,549 65,690 5 3,270 75,000 75,000 - 0.0%
(54350) MAINTENANCE AGREEMENTS 6 0,298 28,914 5 5,350 84,000 84,000 - 0.0%
(54000) TRASH REMOVAL 5 2,949 54,665 4 2,888 60,000 60,000 - 0.0%
(54300) SNOW REMOVAL 1 8,562 35,260 3 6,013 25,000 30,000 5,000 20.0%
(54450) PEST CONTROL 1 9,463 26,766 1 9,904 25,000 30,000 5,000 20.0%
(59950) OTHER 5,835 3 ,943 1 4,599 5,300 5,300 - 0.0%
BENEFITS (72000) HEALTH INSURANCE 157,631 183,371 151,605 217,348 2 89,641 72,293 33.3%
(73000) PENSION SYSTEM 8 4,081 97,600 7 9,345 105,015 1 29,242 24,227 23.1%
(71000) SOCIAL SECURITY 5 8,268 67,560 4 9,290 71,743 74,451 2,708 3.8%
(74000) WORKMEN'S COMPENSATION 3 0,776 30,938 2 1,858 30,173 41,263 11,090 36.8%
(76000) LIFE INSURANCE 1,549 1 ,780 1,482 1,919 2,200 281 14.6%
SUPPLIES & MATERIALS (63100) REPAIRS-BUILDINGS/GROUNDS 6 9,335 115,370 6 5,588 80,000 90,000 10,000 12.5%
(63000) CUSTODIAL SUPPLIES 4 9,560 46,362 3 4,714 50,000 50,000 - 0.0%
(64000) EQUIPMENT OPERATION 2 5,844 29,701 2 7,737 36,000 36,000 - 0.0%
(63200) STOCK MATERIALS 2 5,524 32,605 3 0,399 30,000 33,000 3,000 10.0%
(65000) UNIFORMS/APPAREL 5,559 5 ,983 2,625 6,000 6,000 - 0.0%
(60550) OFFICE SUPPLIES 1,626 1 ,576 9 31 2,000 2,000 - 0.0%
(60500) POSTAGE 2 87 130 71 - - -
(60600) PRINTING AND PUBLISHING 1 35 - - 100 100 - 0.0%
(63150) REPAIRS - EQUIPMENT - - 1 20 - - -
CAPITAL OUTLAY (90540) AUTOS/VEHICLES - 60,737 - - - -
(90100) EQUIPMT UNDER $1000/$5000 8 62 30,342 1 97 - - -
(90500) ADDITIONAL EQUIPMENT - 30,308 - - - -
(90420) IMPROVE OTHER THAN BLDGS - 23,993 - - - -
TOTAL EXPENSES 2,769,321 3 ,368,099 2,394,431 3,543,653 3,730,943 187,290 5.3%
Page 14 of 44

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/24/2026
Funds Filter GOVERNMENTAL
Departments Filter PROPERTY MANAGEMENT
FY26 Budget FY26 Budget
FY24 FY25 FY26 Actuals FY26 FY27 Proposed to FY27 Prop to FY27 Prop
Actuals Actuals YTD Budget Budget $ Variance % Variance
CHARGES FOR SERVICES (35603) PUBLIC WORKS USER FEES 1 03,430 1 09,020 3 2,175 1 25,000 1 25,000 - 0.0%
OTHER MISC REVENUE (39215) GENERAL RENTS 54,224 62,683 3 8,800 65,000 65,000 - 0.0%
(39090) OTHER MISC-PROGRAM 16,569 17,512 1 2,142 20,000 20,000 - 0.0%
TOTAL REVENUES 174,223 189,215 83,117 210,000 210,000 - 0.0%
SALARIES & WAGES (40030) REGULAR 1 76,123 1 91,673 145,795 2 03,326 2 19,461 16,135 7.9%
(40040) OVERTIME 120 421 - - - -
SUPPLIES & MATERIALS (69950) OTHER 1 16,003 1 33,829 123,997 1 40,000 1 40,000 - 0.0%
(64000) EQUIPMENT OPERATION 7,581 8,436 2,457 10,500 11,500 1,000 9.5%
(67000) CHEMICALS 4,015 2,351 1,317 5,000 5,000 - 0.0%
(63100) REPAIRS-BUILDINGS/GROUNDS 2,242 300 - 5,000 2,500 (2,500) -50.0%
(60550) OFFICE SUPPLIES 921 246 1 38 2,500 1,500 (1,000) -40.0%
(65000) UNIFORMS/APPAREL 175 155 1 70 500 700 200 40.0%
(60600) PRINTING AND PUBLISHING 324 - 2 03 500 500 - 0.0%
(60500) POSTAGE 166 - 2 77 - - -
(63150) REPAIRS - EQUIPMENT 69 - - - - -
BENEFITS (72000) HEALTH INSURANCE 27,196 28,702 2 2,778 31,268 33,799 2,531 8.1%
(73000) PENSION SYSTEM 19,619 22,276 1 8,077 23,478 28,109 4,631 19.7%
(71000) SOCIAL SECURITY 12,945 14,128 1 0,755 15,005 16,193 1,188 7.9%
(74000) WORKMEN'S COMPENSATION 2,519 2,707 2,073 2,689 3,830 1,141 42.4%
(76000) LIFE INSURANCE 407 455 3 73 466 564 98 21.0%
OTHER CHARGES (81000) COMMUNICATIONS 1,345 1,461 1,288 3,000 3,500 500 16.7%
(89950) OTHER CHARGES - - - 2,999 2,999 - 0.0%
(80450) TRAINING EXPENSE 95 95 - 500 500 - 0.0%
(80400) MEETINGS AND CONFERENCES - - - 500 500 - 0.0%
(80250) SUBSCRIPTIONS AND DUES - - - 500 500 - 0.0%
CONTRACTED SERVICES (50550) LAND APPRAISALS - 1,838 5,213 5,000 7,000 2,000 40.0%
TOTAL EXPENSES 371,865 409,073 3 34,911 452,731 478,655 25,924 5.7%
Page 15 of 44

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/24/2026
Departments Filter ROADS
FY27 FY26 Budget to FY26 Budget to
FY26 Actuals Proposed FY27 Prop $ FY27 Prop %
FY24 Actuals FY25 Actuals YTD FY26 Budget Budget Variance Variance
TRANSFERS IN (39910) TRANSFER IN 4 ,053,145 4,076,825 - 5,133,179 5,224,037 90,858 1.8%
STATE SHARED TAXES (30510) HIGHWAY USER TX-SHARED 1 ,528,714 1,796,990 888,547 1,823,475 2,057,590 2 34,115 12.8%
CHARGES FOR SERVICES (35735) INSPECTION FEES 173,947 412,401 8 6,588 95,000 95,000 - 0.0%
DISPOSAL OF CAPITAL (38710) PROCEEDS/SALE CAP ASSETS 6 0,477 23,860 - - - -
(38760) PROCEEDS/INSURANCE CLAIM 4,592 5 ,201 - - - -
OTHER MISC REVENUE (39390) OTHER MISC-NON-PROGRAM 4,715 3 ,918 1,692 4,000 4,000 - 0.0%
(39356) MATERIALS SALES 102 - - - - -
TOTAL REVENUES 5,825,692 6,319,195 9 76,827 7,055,654 7,380,627 324,973 4.6%
SALARIES & WAGES (40030) REGULAR 2 ,902,249 3,183,617 2,365,971 3,402,975 3,583,777 1 80,802 5.3%
(40040) OVERTIME 129,807 170,358 182,071 115,000 180,000 65,000 56.5%
(40050) PART-TIME 3 5,065 55,958 2 5,026 101,390 56,567 (44,823) -44.2%
(40070) HEALTH INSURANCE WAIVER 7,350 9 ,750 8,300 9,600 10,800 1,200 12.5%
(40190) ACCR COMPENSATED ABSENCES - 44,184 - - - -
(40080) HOLIDAY OVERTIME PAY 1,277 15,649 3,795 - 3,000 3,000
(40150) ON-CALL OVERTIME - - 1 9,044 - - -
(40130) VACATION PAYOUT - 1 ,785 - - - -
SUPPLIES & MATERIALS (64250) SHOP/AUTOMOTIVE SUPPLIES 793,622 858,649 632,417 477,500 477,500 - 0.0%
(64100) GASOLINE 788,310 731,693 477,510 75,000 50,000 (25,000) -33.3%
(64150) DIESEL 658,836 540,336 384,121 250,000 270,000 20,000 8.0%
(64200) TIRES 146,999 134,920 109,001 150,000 150,000 - 0.0%
(68250) PIPE 8 9,364 82,493 6 0,893 120,000 100,000 (20,000) -16.7%
(69950) OTHER 136,759 35,006 4 9,778 121,000 87,500 (33,500) -27.7%
(67000) CHEMICALS - 113,422 5 4,912 70,000 100,000 30,000 42.9%
(63650) PAINT 5 0,340 - 7 9,095 70,500 100,500 30,000 42.6%
(65200) SIGNS 4 5,172 43,610 1 8,975 70,000 55,000 (15,000) -21.4%
(65000) UNIFORMS/APPAREL 1 5,433 17,052 7,367 30,299 20,299 (10,000) -33.0%
(68300) AGGREGATES 9,049 - - - 60,000 60,000
(60550) OFFICE SUPPLIES 1 0,592 15,927 8,894 15,200 15,200 - 0.0%
(68450) LANDSCAPE MATERIALS 1 7,745 15,378 7,488 10,000 10,000 - 0.0%
Page 16 of 44

FY27 FY26 Budget to FY26 Budget to
FY26 Actuals Proposed FY27 Prop $ FY27 Prop %
FY24 Actuals FY25 Actuals YTD FY26 Budget Budget Variance Variance
(63150) REPAIRS - EQUIPMENT 6 7,585 (25,909) - - - -
(63100) REPAIRS-BUILDINGS/GROUNDS - - 1 6,349 - - -
(67200) DISPOSAL MATERIAL - - - 9,000 4,000 ( 5,000) -55.6%
(64000) EQUIPMENT OPERATION - 1 ,840 - - 3,000 3,000
(60500) POSTAGE 603 551 1,271 500 1,000 500 100.0%
(63600) BUILDING SUPPLIES ( 2,951) (3,287) 4 34 - - -
BENEFITS (72000) HEALTH INSURANCE 558,345 589,737 472,319 669,814 674,621 4,807 0.7%
(73000) PENSION SYSTEM 323,754 365,772 291,496 390,519 454,406 63,887 16.4%
(74000) WORKMEN'S COMPENSATION 293,484 310,966 236,185 301,783 394,819 93,036 30.8%
(71000) SOCIAL SECURITY 228,287 254,510 192,889 257,111 265,964 8,853 3.4%
(76000) LIFE INSURANCE 6,666 7 ,321 5,815 7,462 8,274 812 10.9%
CAPITAL OUTLAY (90540) AUTOS/VEHICLES - 99,028 - 130,000 - (130,000) -100.0%
CONTRACTED SERVICES (50200) CONSULTANTS 3 3,268 10,964 1 8,325 40,000 20,000 (20,000) -50.0%
(52350) CUSTODIAL SERVICES 1,040 1 ,010 7 20 - 1,000 1,000
(54350) MAINTENANCE AGREEMENTS - - - 3,000 - ( 3,000) -100.0%
(52130) REPAIRS - LABOR - - - - - -
OTHER CHARGES (80250) SUBSCRIPTIONS AND DUES 3 3,808 40,443 114,840 60,500 124,500 64,000 105.8%
(81350) LIGHTING/HIGHWAY & PARKNG 7 2,621 71,381 4 6,659 80,000 80,000 - 0.0%
(81150) ELECTRICITY 5,064 6 ,534 6,825 7,501 8,900 1,399 18.7%
(80400) MEETINGS AND CONFERENCES 3,210 4 ,531 2,740 5,000 5,000 - 0.0%
(89900) TRANSFER OUT-MISC - 19,662 - - - -
(81000) COMMUNICATIONS 3,648 3 ,119 1,670 5,000 5,000 - 0.0%
(89950) OTHER CHARGES (1,640,706) (1,518,558) (805,225) - - -
TOTAL EXPENSES 5,825,695 6,309,402 5,097,970 7,055,654 7,380,627 324,973 4.6%
Page 17 of 44

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/24/2026
Departments Filter SOLID WASTE
FY27 FY26 Budget FY26 Budget
FY24 FY25 FY26 FY26 Proposed to FY27 Prop $ to FY27 Prop
Actuals Actuals Actuals YTD Budget Budget Variance % Variance
CHARGES FOR SERVICES (35733) SOLID WASTE DISPOSAL FEES 374,699 391,260 273,300 390,000 390,000 - 0.0%
(35732) RECYCLING CHGS 138,174 101,071 63,856 100,000 100,000 - 0.0%
OTHER MISC REVENUE (39390) OTHER MISC-NON-PROGRAM 3,792 - - - - -
DISPOSAL OF CAPITAL (38760) PROCEEDS/INSURANCE CLAIM 2,500 - - - - -
(38710) PROCEEDS/SALE CAP ASSETS 138 525 260 - - -
TOTAL REVENUES 519,303 492,856 337,416 490,000 490,000 - 0.0%
SALARIES & WAGES (40030) REGULAR 495,222 510,751 382,882 590,170 593,795 3,625 0.6%
(40050) PART-TIME 204,206 224,104 161,771 284,520 293,249 8,729 3.1%
(40040) OVERTIME 23,781 17,493 13,796 26,500 2 6,500 - 0.0%
(40080) HOLIDAY OVERTIME PAY 227 793 175 - - -
(40130) VACATION PAYOUT 945 - - - - -
(40150) ON-CALL OVERTIME - - 428 - - -
OTHER CHARGES (83300) DISPOSAL FEES 379,420 367,521 238,871 400,000 400,000 - 0.0%
(81150) ELECTRICITY 11,221 13,100 11,313 12,000 1 2,960 9 60 8.0%
(80250) SUBSCRIPTIONS AND DUES 9,492 9,048 7 ,403 10,000 1 0,000 - 0.0%
(81000) COMMUNICATIONS 1,378 1,429 926 4 ,400 1,400 (3,000) -68.2%
(80100) TRAVEL - STAFF 275 390 340 1 ,000 1,000 - 0.0%
(80400) MEETINGS AND CONFERENCES - 116 670 300 3 00 - 0.0%
(80700) ADVERTISING 939 - - - - -
(81100) PROPANE GAS 1,164 (735) - - - -
BENEFITS (72000) HEALTH INSURANCE 109,319 107,152 93,413 140,771 146,313 5,542 3.9%
(74000) WORKMEN'S COMPENSATION 65,644 69,559 55,987 72,991 6 5,019 (7,972) -10.9%
(73000) PENSION SYSTEM 54,806 58,807 47,335 67,805 7 5,608 7,803 11.5%
(71000) SOCIAL SECURITY 53,892 56,182 41,607 64,466 6 5,336 8 70 1.3%
(76000) LIFE INSURANCE 1,246 1,326 1 ,031 1 ,490 1,595 1 05 7.0%
CONTRACTED SERVICES (59950) OTHER 71,200 63,999 104,936 150,000 150,000 - 0.0%
(54600) MONITORING COSTS 30,213 37,430 25,468 75,000 6 5,000 (10,000) -13.3%
(52000) REPAIRS-BUILDINGS/GROUNDS 19,131 27,055 17,705 25,000 2 5,000 - 0.0%
Page 18 of 44

FY27 FY26 Budget FY26 Budget
FY24 FY25 FY26 FY26 Proposed to FY27 Prop $ to FY27 Prop
Actuals Actuals Actuals YTD Budget Budget Variance % Variance
(54100) TEMPORARY RESTROOMS 6,516 7,059 4 ,887 7 ,000 7,000 - 0.0%
(54450) PEST CONTROL 2,405 2,202 1 ,457 2 ,500 2,500 - 0.0%
SUPPLIES & MATERIALS (63150) REPAIRS - EQUIPMENT 85,445 80,310 50,845 100,000 100,000 - 0.0%
(64000) EQUIPMENT OPERATION 64,142 45,666 28,175 80,000 7 0,000 (10,000) -12.5%
(63100) REPAIRS-BUILDINGS/GROUNDS 3,988 2,483 883 10,000 1 0,000 - 0.0%
(65000) UNIFORMS/APPAREL 3,099 5,553 1 ,762 5 ,100 5,100 - 0.0%
(60600) PRINTING AND PUBLISHING - - - 10,000 1 0,000 - 0.0%
(63000) CUSTODIAL SUPPLIES 497 1,104 755 500 1,200 7 00 140.0%
(60550) OFFICE SUPPLIES 490 899 672 600 8 00 2 00 33.3%
(60500) POSTAGE 175 73 234 250 2 50 - 0.0%
TOTAL EXPENSES 1,700,478 1,710,869 1,295,727 2,142,363 2,139,925 ( 2,438) -0.1%
Page 19 of 44

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/24/2026
Funds Filter SANITARY WATER
FY27 FY26 Budget FY26 Budget to
FY24 FY25 FY26 Actuals Proposed to FY27 Prop $ FY27 Prop %
Actuals Actuals YTD FY26 Budget Budget Variance Variance
CHARGES FOR SERVICES (35702) SANITATION/WASTE-USER FEE 3,097,376 3,279,189 2,515,228 3,485,770 3,572,915 87,145 2.5%
(35706) WATER METER CHGS 101,015 102,150 82,336 90,000 90,000 - 0.0%
(35735) INSPECTION FEES 5,000 4,450 10,167 - - -
(35703) WATER METER PIT FEE 3,000 - 1,000 3,000 3,000 - 0.0%
OTHER MISC REVENUE (39214) LEASE REVENUE 139,706 140,117 - 160,000 160,000 - 0.0%
(39359) WATER SALES 23,650 22,274 14,733 25,000 25,000 - 0.0%
(39215) GENERAL RENTS (56) 337 102,894 - - -
(39090) OTHER MISC-PROGRAM 5,526 - - - - -
INVESTMENT INCOME (38101) INTEREST INCOME-PROGRAM 114,023 111,208 86,145 90,000 90,000 - 0.0%
(38105) INTEREST-PENALTIES 43,980 40,578 31,451 40,000 40,000 - 0.0%
(38108) INTEREST INCOME-LEASES 3,250 2,807 - - - -
DISPOSAL OF CAPITAL (38760) PROCEEDS/INSURANCE CLAIM - 24,831 - - - -
PRIOR YEAR FUND BALANCE (39920) PRIOR YEAR FUND BAL - - - 111,806 688,629 576,823 515.9%
TOTAL REVENUES 3,536,470 3,727,941 2,843,954 4,005,576 4,669,544 663,968 16.6%
SALARIES & WAGES (40030) REGULAR 788,639 1,214,427 880,474 1,201,812 1,505,273 303,461 25.3%
(40040) OVERTIME 78,483 78,127 54,045 18,500 18,500 - 0.0%
(40050) PART-TIME 44,194 50,302 37,131 35,256 35,256 - 0.0%
(40060) STANDBY & ON-CALL PAY 1,487 38,743 26,751 3,913 3,913 - 0.0%
(40080) HOLIDAY OVERTIME PAY - 15,324 9,109 - - -
(40070) HEALTH INSURANCE WAIVER - 5,625 3,115 3,300 3,840 540 16.4%
(40150) ON-CALL OVERTIME - - 1,528 - - -
(40130) VACATION PAYOUT - 254 1,087 - - -
CONTRACTED SERVICES (54350) MAINTENANCE AGREEMENTS 235,818 321,291 264,105 260,000 295,000 35,000 13.5%
(52100) REPAIRS - EQUIPMENT 163,167 244,094 112,974 296,500 296,500 - 0.0%
(50200) CONSULTANTS 64,643 51,226 51,151 75,000 75,000 - 0.0%
(52000) REPAIRS-BUILDINGS/GROUNDS 115,422 19,700 31,117 27,500 27,500 - 0.0%
Page 20 of 44

FY27 FY26 Budget FY26 Budget to
FY24 FY25 FY26 Actuals Proposed to FY27 Prop $ FY27 Prop %
Actuals Actuals YTD FY26 Budget Budget Variance Variance
(52120) REPAIRS - VEHICLES 27,061 27,428 20,930 20,000 30,000 10,000 50.0%
(54410) UNIFORM RENTAL 23,086 23,447 20,974 25,000 30,000 5,000 20.0%
(54550) LAB SERVICES 10,478 13,802 14,422 20,000 25,000 5,000 25.0%
(54400) EQUIPMENT RENTAL 15,361 6,288 219 3,500 3,500 - 0.0%
(50800) ARCHITECTURAL/ENGINEERING 16,752 - - - - -
(59950) OTHER 2,292 - - 3,500 3,500 - 0.0%
SUPPLIES & MATERIALS (67000) CHEMICALS 246,046 334,754 189,237 350,000 350,000 - 0.0%
(63150) REPAIRS - EQUIPMENT 46,228 54,411 75,820 132,500 139,641 7,141 5.4%
(68200) WATER METERS 19,305 - 166,202 188,140 45,000 (143,140) -76.1%
(68250) PIPE 19,783 75,695 21,800 26,500 56,500 30,000 113.2%
(64100) GASOLINE 42,697 31,621 14,692 40,000 40,000 - 0.0%
(64150) DIESEL 25,197 13,254 9,957 30,000 30,000 - 0.0%
(60500) POSTAGE 18,423 27,885 10,452 12,500 12,500 - 0.0%
(64250) SHOP/AUTOMOTIVE SUPPLIES 11,817 12,341 9,033 12,161 13,000 839 6.9%
(68000) LAB SUPPLIES 13,464 18,680 5,919 10,000 10,000 - 0.0%
(63550) SAFETY EQUIPMENT 5,750 7,975 6,244 10,500 11,500 1,000 9.5%
(67050) SMALL TOOLS 5,559 2,333 408 8,000 8,000 - 0.0%
(68350) BITUMINOUS MATERIAL 5,358 2,014 - 5,000 5,000 - 0.0%
(63650) PAINT 2,210 3,112 1,539 5,250 5,250 - 0.0%
(60550) OFFICE SUPPLIES 2,855 1,643 - 5,000 5,000 - 0.0%
(63500) ELECTRICAL SUPPLIES 7,411 3,138 226 1,500 1,500 - 0.0%
(65000) UNIFORMS/APPAREL 3,407 2,932 1,424 3,000 3,000 - 0.0%
(60600) PRINTING AND PUBLISHING 2,855 2,013 3,481 1,000 4,000 3,000 300.0%
(60650) DATA PROCESSING SUPPLIES - 8,564 - 1,000 1,000 - 0.0%
(63100) REPAIRS-BUILDINGS/GROUNDS 10,271 (8,426) 20 4,000 4,000 - 0.0%
(69950) OTHER 1,432 1,198 - 1,500 1,500 - 0.0%
(63600) BUILDING SUPPLIES 291 329 131 1,011 1,011 - 0.0%
(68300) AGGREGATES 350 - - 1,000 1,000 - 0.0%
(65200) SIGNS - - - 1,000 1,000 - 0.0%
(65100) MEDICAL SUPPLIES - - - 250 250 - 0.0%
BENEFITS (72000) HEALTH INSURANCE 99,700 181,014 176,061 217,514 340,039 122,525 56.3%
(73000) PENSION SYSTEM 84,208 137,706 109,870 134,387 183,825 49,438 36.8%
(71000) SOCIAL SECURITY 68,134 104,615 74,786 90,494 110,489 19,995 22.1%
(74000) WORKMEN'S COMPENSATION 35,418 52,972 36,578 44,826 61,009 16,183 36.1%
Page 21 of 44

FY27 FY26 Budget FY26 Budget to
FY24 FY25 FY26 Actuals Proposed to FY27 Prop $ FY27 Prop %
Actuals Actuals YTD FY26 Budget Budget Variance Variance
(76000) LIFE INSURANCE 1,525 2,521 2,020 2,512 2,998 486 19.3%
OTHER CHARGES (81150) ELECTRICITY 212,676 243,213 197,805 200,000 200,000 - 0.0%
(81500) INSURANCE-BLDGS/CONTENTS 47,053 39,225 55,690 50,000 50,000 - 0.0%
(81100) PROPANE GAS 28,364 10,688 10,490 45,000 45,000 - 0.0%
(81510) INSURANCE-LIABILITY/FLEET 15,464 19,571 20,929 17,500 17,500 - 0.0%
(81000) COMMUNICATIONS 7,643 7,176 6,039 8,000 9,000 1,000 12.5%
(80450) TRAINING EXPENSE 694 1,441 6,241 3,500 3,500 - 0.0%
(80250) SUBSCRIPTIONS AND DUES 820 2,632 6,437 1,500 2,500 1,000 66.7%
(84450) LICENSE/PERMIT/CERTIFICAT 3,138 314 250 1,500 1,500 - 0.0%
(80400) MEETINGS AND CONFERENCES 395 488 - 1,750 1,750 - 0.0%
(89950) OTHER CHARGES - - - 500 500 - 0.0%
(80700) ADVERTISING - - - 500 500 - 0.0%
(80100) TRAVEL - STAFF - 203 - - - -
CAPITAL OUTLAY (90520) REPLACEMENT EQUIPMENT 42,153 369,556 243,274 302,500 200,000 (102,500) -33.9%
(90400) BUILDINGS-ADDITIONS/ALTE - - - 37,500 250,000 212,500 566.7%
(90540) AUTOS/VEHICLES - - - - 85,500 85,500
(90500) ADDITIONAL EQUIPMENT 12,325 22,724 - - - -
(90100) EQUIPMT UNDER $1000/$5000 400 420 - 1,500 1,500 - 0.0%
TOTAL EXPENSES 2,737,702 3,902,023 2,992,187 4,005,576 4,669,544 663,968 16.6%
Page 22 of 44

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/24/2026
Funds Filter SANITARY WASTEWATER
FY27 FY26 Budget FY26 Budget to
FY26 Proposed to FY27 Prop $ FY27 Prop %
FY24 Actuals FY25 Actuals Actuals YTD FY26 Budget Budget Variance Variance
CHARGES FOR SERVICES (35702) SANITATION/WASTE-USER FEE 6,461,894 6,726,433 5,208,243 7,637,125 8,183,903 546,778 7.2%
(35705) SEPTAGE CHGS 516,748 489,909 230,114 400,000 419,576 1 9,576 4.9%
(35735) INSPECTION FEES 173,119 51,458 27,131 45,000 45,000 - 0.0%
(35709) CONNECTION FEES 3 ,000 18,000 21,000 9,000 18,000 9,000 100.0%
(35712) DEVELOPMT REVIEW-SANITARY - - - 4,241 4,241 - 0.0%
TRANSFERS IN (39910) TRANSFER IN 1,059,710 1,079,372 - 1,059,711 1,044,945 (14,766) -1.4%
INVESTMENT INCOME (38101) INTEREST INCOME-PROGRAM 180,038 174,380 112,624 120,000 120,000 - 0.0%
(38105) INTEREST-PENALTIES 101,554 92,795 73,365 80,000 80,000 - 0.0%
DISPOSAL OF CAPITAL (38760) PROCEEDS/INSURANCE CLAIM 4 ,916 9 ,996 30,647 - - -
(38710) PROCEEDS/SALE CAP ASSETS 9 3 - 2,310 - - -
OTHER MISC REVENUE (39090) OTHER MISC-PROGRAM 8 ,510 5 ,775 600 - - -
(39390) OTHER MISC-NON-PROGRAM 2 ,961 4 ,336 - - - -
STATE OPERATING GRANTS (33590) OTHER STATE OP GRANTS 142,218 140,221 90,000 140,000 140,000 - 0.0%
PRIOR YEAR FUND BALANCE (39920) PRIOR YEAR FUND BAL - - - 490,418 - (490,418) -100.0%
LICENSE & PERMITS (31049) SEPTAGE PERMITS 2 ,700 5 ,400 1,200 4,800 4,800 - 0.0%
TOTAL REVENUES 8,657,461 8,798,075 5,797,234 9,990,295 10,060,465 70,170 0.7%
SALARIES & WAGES (40030) REGULAR 3,088,899 2,680,585 1,998,230 3,100,348 3,141,310 4 0,962 1.3%
(40040) OVERTIME 320,439 249,138 143,594 294,000 294,000 - 0.0%
(40050) PART-TIME 76,127 79,661 60,405 72,748 49,289 (23,459) -32.2%
(40060) STANDBY & ON-CALL PAY 111,751 69,392 46,526 - - -
(40080) HOLIDAY OVERTIME PAY 46,553 35,375 31,504 39,000 39,000 - 0.0%
(40130) VACATION PAYOUT 23,137 29,662 22,377 17,000 17,000 - 0.0%
(40070) HEALTH INSURANCE WAIVER 12,000 6 ,030 4,358 7,080 6,540 (540) -7.6%
(40150) ON-CALL OVERTIME - 112 10,355 - - -
OTHER CHARGES (89000) DEBT SERVICE-PRINCIPAL 971,990 981,710 991,527 991,527 986,677 ( 4,850) -0.5%
(81150) ELECTRICITY 758,063 795,407 639,130 750,000 750,000 - 0.0%
Page 23 of 44

FY27 FY26 Budget FY26 Budget to
FY26 Proposed to FY27 Prop $ FY27 Prop %
FY24 Actuals FY25 Actuals Actuals YTD FY26 Budget Budget Variance Variance
(81500) INSURANCE-BLDGS/CONTENTS 87,384 72,846 103,424 90,000 90,000 - 0.0%
(89250) DEBT SERVICE-INTEREST 83,733 73,919 59,986 68,184 58,268 ( 9,916) -14.5%
(81510) INSURANCE-LIABILITY/FLEET 28,718 36,345 38,869 30,000 30,000 - 0.0%
(81000) COMMUNICATIONS 19,456 20,098 15,007 20,500 20,500 - 0.0%
(80650) BANK SERVICE 8 ,529 9 ,586 5,616 8,000 8,000 - 0.0%
(80250) SUBSCRIPTIONS AND DUES 3 ,899 4 ,691 9,831 8,000 8,000 - 0.0%
(81100) PROPANE GAS 15,470 3 ,228 3,860 5,000 5,000 - 0.0%
(80450) TRAINING EXPENSE 2 ,519 2 ,766 1,189 6,000 6,000 - 0.0%
(84450) LICENSE/PERMIT/CERTIFICAT 4 ,382 1 ,195 920 4,000 4,000 - 0.0%
(80400) MEETINGS AND CONFERENCES 1 ,378 2 ,396 1,896 4,000 4,000 - 0.0%
(83750) SEWAGE SLUDGE UTILIZATION 2 ,310 2 ,727 - 2,500 2,500 - 0.0%
(80700) ADVERTISING 1 ,586 575 1,197 1,000 1,000 - 0.0%
(80100) TRAVEL - STAFF 460 551 309 250 500 250 100.0%
(89950) OTHER CHARGES (77,624) ( 103,142) - - - -
BENEFITS (72000) HEALTH INSURANCE 581,935 481,483 417,167 637,768 667,021 2 9,253 4.6%
(73000) PENSION SYSTEM 336,258 304,223 241,577 351,399 390,649 3 9,250 11.2%
(71000) SOCIAL SECURITY 272,510 234,154 171,403 231,971 232,086 115 0.0%
(74000) WORKMEN'S COMPENSATION 155,308 122,951 87,544 117,324 137,738 2 0,414 17.4%
(76000) LIFE INSURANCE 7 ,417 6 ,411 5,044 7,095 7,507 412 5.8%
SUPPLIES & MATERIALS (63150) REPAIRS - EQUIPMENT 343,361 396,952 376,514 407,500 422,500 1 5,000 3.7%
(67000) CHEMICALS 211,436 207,224 158,937 152,500 155,000 2,500 1.6%
(64250) SHOP/AUTOMOTIVE SUPPLIES 80,583 162,017 61,501 117,500 130,000 1 2,500 10.6%
(68150) VACCUM VALVE PARTS 58,533 61,194 58,686 100,000 100,000 - 0.0%
(68000) LAB SUPPLIES 49,982 80,361 31,349 70,000 70,000 - 0.0%
(64100) GASOLINE 65,751 61,115 44,577 65,000 65,000 - 0.0%
(68250) PIPE 56,747 68,421 35,782 51,500 61,500 1 0,000 19.4%
(64150) DIESEL 43,788 51,686 21,070 52,501 52,501 - 0.0%
(68100) VALVE PIT 64,243 64,512 3,476 35,000 35,000 - 0.0%
(63550) SAFETY EQUIPMENT 21,436 22,819 25,377 34,500 39,500 5,000 14.5%
(68300) AGGREGATES 4 ,786 82,962 1,001 11,000 11,000 - 0.0%
(60550) OFFICE SUPPLIES 22,650 14,128 13,972 23,500 25,000 1,500 6.4%
(60500) POSTAGE 12,012 15,578 11,095 25,000 25,000 - 0.0%
(67050) SMALL TOOLS 11,230 15,681 10,452 17,000 19,500 2,500 14.7%
(63100) REPAIRS-BUILDINGS/GROUNDS 15,704 16,254 4,933 11,000 11,000 - 0.0%
Page 24 of 44

FY27 FY26 Budget FY26 Budget to
FY26 Proposed to FY27 Prop $ FY27 Prop %
FY24 Actuals FY25 Actuals Actuals YTD FY26 Budget Budget Variance Variance
(63600) BUILDING SUPPLIES 11,129 5 ,272 2,121 10,500 10,500 - 0.0%
(68350) BITUMINOUS MATERIAL 6 ,062 9 ,488 5,905 7,500 9,000 1,500 20.0%
(63500) ELECTRICAL SUPPLIES 10,438 11,792 10,893 - 1,500 1,500
(65000) UNIFORMS/APPAREL 6 ,075 5 ,955 1,569 10,000 10,000 - 0.0%
(60650) DATA PROCESSING SUPPLIES - 19,926 - 6,000 6,000 - 0.0%
(60600) PRINTING AND PUBLISHING 2 ,855 4 ,129 3,481 8,000 8,000 - 0.0%
(63650) PAINT 3 ,858 4 ,897 3,824 5,500 5,500 - 0.0%
(69950) OTHER 4 ,365 4 ,853 962 5,500 5,500 - 0.0%
(65100) MEDICAL SUPPLIES - 9 0 - 500 500 - 0.0%
CONTRACTED SERVICES (52100) REPAIRS - EQUIPMENT 288,224 186,126 152,917 301,000 311,379 1 0,379 3.4%
(54350) MAINTENANCE AGREEMENTS 57,126 82,107 46,970 86,100 88,000 1,900 2.2%
(52000) REPAIRS-BUILDINGS/GROUNDS 69,358 75,068 47,775 65,000 75,000 1 0,000 15.4%
(54750) SLUDGE DISPOSAL 94,778 52,801 - 90,000 90,000 - 0.0%
(54400) EQUIPMENT RENTAL 30,427 87,519 33,098 85,000 85,000 - 0.0%
(52120) REPAIRS - VEHICLES 77,736 23,882 39,609 75,000 75,000 - 0.0%
(54410) UNIFORM RENTAL 47,549 47,604 41,368 50,000 50,000 - 0.0%
(54700) CONSTRUCTION 156,200 - - - - -
(50200) CONSULTANTS 17,232 6 ,866 14,950 43,000 43,000 - 0.0%
(54550) LAB SERVICES 8 ,190 23,142 12,600 17,500 17,500 - 0.0%
(52350) CUSTODIAL SERVICES 9 ,760 12,090 8,780 12,500 12,500 - 0.0%
(59950) OTHER 315 429 2,303 4,000 4,500 500 12.5%
CAPITAL OUTLAY (90520) REPLACEMENT EQUIPMENT 96,987 326,154 309,125 679,500 580,000 (99,500) -14.6%
(90540) AUTOS/VEHICLES - - 112,198 350,000 340,500 ( 9,500) -2.7%
(90400) BUILDINGS-ADDITIONS/ALTE - - - 37,500 50,000 1 2,500 33.3%
(90500) ADDITIONAL EQUIPMENT - 20,814 - - - -
(90900) RIGHT-OF-WAY/EASEMENTS - - - 2,500 2,500 - 0.0%
(90100) EQUIPMT UNDER $1000/$5000 400 420 - - - -
TOTAL EXPENSES 9,005,893 8,536,403 6,822,015 9,990,295 10,060,465 70,170 0.7%
Page 25 of 44

DEPARTMENT: ___Public Works - Sanitary__________
NEW POSITION REQUEST
Position Title Grade Base Salary Benefits Total
Compensation
1. Utility Worker (Collections) 105 $41,953.00 $35,610.85 $77,563.85
2.Chief Wastewater Operator 114 $75,204.00 $43,922.50 $119,126.50
POSITION CHANGE REQUEST
Current Position Grade Base Salary Requested Grade Base Salary
Position
2.
ENHANCEMENT JUSTIFICATIONS – POSITION REQUESTS
1. New Position Request – Justification for listed positions above
2. Position Change Request – Justification for listed positions above
Page 1 of 2
Page 26 of 44

ENHANCEMENT JUSTIFICATIONS – OPERATING REQUESTS
1. Operating Enhancement Request Justification – Please describe justification and amount
(not to be input into OpenGov prior to approval)
New Position Request – Utility Worker, Collections Division (GR. 105) – This new full-time
position is necessary to support the continued growth and operational demands of the
District’s sewer infrastructure within KNSG. System expansion has increased the volume of
routine and reactive maintenance required during the mid-shift, while the recent reassignment
of a mid-shift vacancy to support night-shift operations has left the mid-shift understaffed.
Restoring staffing at this level will ensure adequate coverage, maintain response times, reduce
overtime and staff fatigue, and support the safe and reliable operation of the collections
system.
New Position Request – Chief Wastewater Operator, Wastewater Division (GR. 114) – This
new full-time position is necessary to support the increasing operational complexity and
regulatory responsibilities of the District’s wastewater treatment facilities. The Chief
Wastewater Operator will assist the Operations Manager with day-to-day oversight of
operations at the KNSG Wastewater Treatment Plant, while also providing leadership,
operational coverage, and technical support for the newly acquired Sudlersville wastewater
treatment plant and associated infrastructure.
The addition of a second treatment facility has significantly expanded the scope of operational,
compliance, and maintenance duties, increasing the need for experienced supervisory support
to ensure consistent treatment performance, permit compliance, staff coverage, and
emergency response capability across both systems. Establishing this position will improve
operational continuity, reduce reliance on overtime, enhance staff training and supervision, and
ensure the safe, reliable, and compliant operation of the District’s wastewater treatment
assets.
Page 2 of 2
Page 27 of 44

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/24/2026
Funds Filter SANITARY SKI WASTEWATER
FY27 FY26 Budget FY26 Budget
FY26 FY26 Proposed to FY27 Prop $ to FY27 Prop
FY24 Actuals FY25 Actuals Actuals YTD Budget Budget Variance % Variance
TRANSFERS IN (39910) TRANSFER IN 1,460,797 1,486,050 - 1,366,379 1,954,089 587,710 43.0%
CHARGES FOR SERVICES (35702) SANITATION/WASTE-USER FEE 365,209 406,553 333,275 380,000 363,239 (16,761) -4.4%
INVESTMENT INCOME (38105) INTEREST-PENALTIES 7,537 6,864 5,582 - - -
TOTAL REVENUES 1,833,543 1,899,467 338,857 1,746,379 2,317,328 570,949 32.7%
OTHER CHARGES (89000) DEBT SERVICE-PRINCIPAL 1,146,920 1,156,095 1 ,165,344 1,165,344 1,525,762 360,418 30.9%
(89250) DEBT SERVICE-INTEREST 316,427 350,592 270,361 412,150 428,327 1 6,177 3.9%
(89950) OTHER CHARGES 77,624 103,142 - - 175,302 175,302
(81150) ELECTRICITY 677 715 5 30 - - -
(80250) SUBSCRIPTIONS AND DUES - 337 - - - -
SALARIES & WAGES (40030) REGULAR 72,038 117,758 7 6,156 95,941 113,453 1 7,512 18.3%
(40040) OVERTIME 515 9,944 6,075 8,593 8,593 - 0.0%
(40060) STANDBY & ON-CALL PAY 84 2,620 1,538 2,038 2,038 - 0.0%
(40050) PART-TIME 8,281 - - - - -
(40080) HOLIDAY OVERTIME PAY - 1,142 8 88 1,100 1,100 - 0.0%
(40070) HEALTH INSURANCE WAIVER - 345 2 78 420 420 - 0.0%
(40150) ON-CALL OVERTIME - 6 2 71 - - -
(40130) VACATION PAYOUT - 28 1 21 - - -
BENEFITS (72000) HEALTH INSURANCE 14,836 20,731 1 4,067 21,266 22,426 1,160 5.5%
(73000) PENSION SYSTEM 8,043 13,566 9,331 12,545 14,424 1,879 15.0%
(71000) SOCIAL SECURITY 5,984 9,808 6,341 9,256 8,310 (946) -10.2%
(74000) WORKMEN'S COMPENSATION 4,813 5,219 3,050 5,038 4,532 (506) -10.0%
(76000) LIFE INSURANCE 144 277 1 89 321 274 (47) -14.6%
SUPPLIES & MATERIALS (63150) REPAIRS - EQUIPMENT - 9,129 6,597 7,105 7,105 - 0.0%
(68250) PIPE - 2,631 3 74 5,262 5,262 - 0.0%
(64250) SHOP/AUTOMOTIVE SUPPLIES - 7,949 - - - -
(63550) SAFETY EQUIPMENT - 208 - - - -
(63500) ELECTRICAL SUPPLIES 39 - - - - -
(69950) OTHER - 12 - - - -
TOTAL EXPENSES 1,656,425 1,812,254 1 ,561,511 1,746,379 2,317,328 570,949 32.7%
Page 28 of 44

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/25/2026
Funds Filter AIRPORT
FY26 FY27 FY26 Budget FY26 Budget
FY24 FY25 Actuals FY26 Proposed to FY27 Prop $ to FY27 Prop
Actuals Actuals YTD Budget Budget Variance % Variance
OTHER MISC REVENUE (39016) HANGAR RENT 185,008 168,794 209,600 235,499 235,499 - 0.0%
(39357) 100 LL FUEL SALES 156,711 204,322 165,385 253,664 253,664 - 0.0%
(39216) GARDENS RENT 110,000 110,000 82,500 110,000 110,000 - 0.0%
(39017) LARGE HANGER RENT 40,718 63,056 40,127 68,000 68,000 - 0.0%
(39214) LEASE REVENUE 54,690 87,407 - - - -
(39361) TRUCK TO PLANE 100 LL 18,975 24,212 11,471 20,486 20,486 - 0.0%
(39090) OTHER MISC-PROGRAM 38,374 1 ,075 4 50 2 ,000 2 ,000 - 0.0%
(39215) GENERAL RENTS 7 ,680 11,710 7 ,200 7 ,200 7 ,200 - 0.0%
(39219) IMPROVED GROUND RENT 5 ,978 5 ,863 4 ,397 5 ,862 5 ,862 - 0.0%
(39245) OVER/SHORT - (2) - - - -
INVESTMENT INCOME (38108) INTEREST INCOME-LEASES 2 ,114 2 ,219 - - - -
(38210) INTEREST INCOM-UNRESTRICT 94 1 33 2 19 - - -
TRANSFERS IN (39910) TRANSFER IN 59,251 25,796 - 54,253 9 ,612 (44,641) -82.3%
PRIOR YEAR FUND BALANCE (39920) PRIOR YEAR FUND BAL - - - - 116,186 116,186
CHARGES FOR SERVICES (36577) PAVED TIE DOWN RENT 4 ,445 8 ,741 5 ,310 8 ,500 8 ,500 - 0.0%
(36578) GRASS TIE DOWN RENT 7 95 1 ,730 1 ,425 1 ,400 1 ,400 - 0.0%
(36583) TRANSIENT TIE DOWNS 8 09 1 ,615 1 ,250 1 ,400 1 ,400 - 0.0%
-
TOTAL REVENUES 6 85,642 7 16,671 5 29,334 7 68,264 8 39,809 71,545 9.3%
-
OTHER CHARGES (89000) DEBT SERVICE-PRINCIPAL 109,618 112,594 65,293 116,879 145,361 28,482 24.4%
(89250) DEBT SERVICE-INTEREST 74,266 68,311 14,593 64,112 89,100 24,988 39.0%
(89100) DEBT SERVICE-INTERFUND LOAN PY 59,882 61,678 - 63,528 65,434 1 ,906 3.0%
(81150) ELECTRICITY 17,606 26,485 19,065 20,000 28,600 8 ,600 43.0%
(81500) INSURANCE-BLDGS/CONTENTS 13,929 12,495 15,435 14,000 14,000 - 0.0%
(80650) BANK SERVICE 10,211 13,283 9 ,585 13,400 13,400 - 0.0%
(81510) INSURANCE-LIABILITY/FLEET 11,787 12,914 10,803 13,000 10,000 (3,000) -23.1%
(81200) WATER AND SEWER 2 ,480 9 40 5 44 2 ,500 2 ,500 - 0.0%
(88500) NON-CAPITAL LEASE PYMTS - - - 2 ,400 2 ,400 - 0.0%
(81000) COMMUNICATIONS 5 80 5 10 3 20 1 ,300 1 ,300 - 0.0%
Page 29 of 44

FY26 FY27 FY26 Budget FY26 Budget
FY24 FY25 Actuals FY26 Proposed to FY27 Prop $ to FY27 Prop
Actuals Actuals YTD Budget Budget Variance % Variance
(80250) SUBSCRIPTIONS AND DUES 4 36 5 23 1 10 5 50 5 50 - 0.0%
(80700) ADVERTISING 4 51 4 51 - 4 50 4 50 - 0.0%
(80100) TRAVEL - STAFF - - - 5 80 - (580) -100.0%
(80400) MEETINGS AND CONFERENCES - - - 2 59 - (259) -100.0%
SALARIES & WAGES (40030) REGULAR 135,625 147,514 109,322 161,076 168,158 7 ,082 4.4%
(40050) PART-TIME - 4 ,031 15,514 34,574 33,371 (1,203) -3.5%
(40130) VACATION PAYOUT 3 ,264 3 ,563 3 ,890 - - -
(40070) HEALTH INSURANCE WAIVER 1 ,200 1 ,200 9 00 1 ,200 1 ,200 - 0.0%
(40055) POOLED PART-TIME - - 2 ,677 - - -
(40120) COMP TIME PAYOUT 3 24 - - - - -
SUPPLIES & MATERIALS (64170) AIRPORT AVFUEL 132,757 176,329 167,054 132,000 132,000 - 0.0%
(63100) REPAIRS-BUILDINGS/GROUNDS 1 ,715 4 ,545 2 ,060 4 ,130 4 ,130 - 0.0%
(63150) REPAIRS - EQUIPMENT - 3 ,108 2 ,725 2 ,500 2 ,500 - 0.0%
(64000) EQUIPMENT OPERATION 1 ,648 1 ,736 1 ,137 2 ,180 2 ,180 - 0.0%
(60550) OFFICE SUPPLIES 8 78 9 75 6 96 1 ,500 1 ,500 - 0.0%
(63000) CUSTODIAL SUPPLIES 8 65 7 56 3 64 1 ,100 1 ,100 - 0.0%
(60500) POSTAGE 3 50 4 15 1 56 6 00 6 00 - 0.0%
(67050) SMALL TOOLS 31 4 47 25 5 00 5 00 - 0.0%
CONTRACTED SERVICES (52000) REPAIRS-BUILDINGS/GROUNDS 8 ,161 13,824 16,804 16,000 16,000 - 0.0%
(54270) GRASS CUTTING 4 ,963 5 ,112 2 ,971 23,000 10,000 (13,000) -56.5%
(50200) CONSULTANTS - 11,675 20,029 - 10,561 10,561
(54350) MAINTENANCE AGREEMENTS 8 ,059 12,987 3 ,930 8 ,060 8 ,060 - 0.0%
(52100) REPAIRS - EQUIPMENT 3 ,150 4 ,155 7 ,372 5 ,000 5 ,000 - 0.0%
(54400) EQUIPMENT RENTAL 2 ,400 2 ,200 1 ,800 7 ,200 7 ,200 - 0.0%
(54000) TRASH REMOVAL 1 ,096 1 ,547 1 ,197 1 ,200 1 ,600 4 00 33.3%
BENEFITS (73000) PENSION SYSTEM 15,110 17,137 13,572 18,421 21,333 2 ,912 15.8%
(71000) SOCIAL SECURITY 10,661 11,877 10,055 14,341 14,768 4 27 3.0%
(74000) WORKMEN'S COMPENSATION 12,708 11,327 7 ,478 12,241 15,752 3 ,511 28.7%
(72000) HEALTH INSURANCE 7 ,126 7 ,501 6 ,171 8 ,170 8 ,839 6 69 8.2%
(76000) LIFE INSURANCE 2 78 3 04 2 44 3 13 3 62 49 15.7%
TOTAL EXPENSES 6 53,615 7 54,449 5 33,891 7 68,264 8 39,809 71,545 9.3%
Page 30 of 44

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/25/2026
Funds Filter BLUE HERON GOLF COURSE
FY26 FY27 FY26 Budget FY26 Budget
FY24 FY25 Actuals FY26 Proposed to FY27 Prop to FY27 Prop
Actuals Actuals YTD Budget Budget $ Variance % Variance
CHARGES FOR SERVICES (36491) GOLF FEE-RESIDENT/NON-RES 480,866 436,555 293,765 380,000 415,000 35,000 9.2%
(36356) RENTAL CHGS 164,044 152,764 108,238 133,000 152,000 19,000 14.3%
(36498) DRIVING RANGE FEES 59,890 58,175 3 6,982 43,573 50,573 7,000 16.1%
(36494) MERCHANDISE SALE-TAXABLE 42,636 55,146 3 0,465 39,500 51,156 11,656 29.5%
(36497) FOOD SALES-TAXABLE 16,643 15,205 1 0,642 11,500 14,000 2,500 21.7%
(36493) MERCHANDISE SALE-NON-TAX 14,393 7,861 3,890 10,000 7,500 (2,500) -25.0%
(36970) OTHER P&REC-PROGRAM CHGS 960 - - 3,671 3,671 - 0.0%
TRANSFERS IN (39910) TRANSFER IN - 4,567 - 156,892 127,395 (29,497) -18.8%
OTHER MISC REVENUE (39053) ADVERTISING REIMB 1,200 1,100 - 1,700 1,700 - 0.0%
(39390) OTHER MISC-NON-PROGRAM 34 41 31 - - -
(39245) OVER/SHORT 167 (109) 36 - - -
TOTAL REVENUES 7 80,833 7 31,305 484,049 7 79,836 8 22,995 43,159 5.5%
CONTRACTED SERVICES (54350) MAINTENANCE AGREEMENTS 280,381 296,232 205,260 335,000 350,000 15,000 4.5%
(52000) REPAIRS-BUILDINGS/GROUNDS 902 48 2,698 9,900 9,900 - 0.0%
(52100) REPAIRS - EQUIPMENT 3,252 367 6 44 5,000 5,000 - 0.0%
(54100) TEMPORARY RESTROOMS 2,420 2,703 2,175 3,275 3,275 - 0.0%
(54000) TRASH REMOVAL 1,019 1,052 8 03 980 980 - 0.0%
SALARIES & WAGES (40050) PART-TIME 108,011 103,786 5 9,825 118,450 109,948 (8,502) -7.2%
(40030) REGULAR 78,257 88,305 6 5,724 94,224 100,932 6,708 7.1%
(40130) VACATION PAYOUT 2,849 3,462 1,854 - - -
(40070) HEALTH INSURANCE WAIVER 1,200 1,200 9 00 1,200 1,200 - 0.0%
(40080) HOLIDAY OVERTIME PAY 472 4,185 - - - -
(40055) POOLED PART-TIME - - 2,647 - - -
(40040) OVERTIME 214 66 2 67 - - -
OTHER CHARGES (88500) NON-CAPITAL LEASE PYMTS 7,103 7,923 2 6,986 36,500 43,800 7,300 20.0%
Page 31 of 44

FY26 FY27 FY26 Budget FY26 Budget
FY24 FY25 Actuals FY26 Proposed to FY27 Prop to FY27 Prop
Actuals Actuals YTD Budget Budget $ Variance % Variance
(80650) BANK SERVICE 21,035 22,562 1 9,161 21,500 26,500 5,000 23.3%
(81150) ELECTRICITY 17,590 21,493 1 5,325 18,800 21,800 3,000 16.0%
(89290) AMORTIZATION-LEASES 28,550 28,713 - - - -
(89000) DEBT SERVICE-PRINCIPAL 4,419 4,674 4,894 4,894 5,113 219 4.5%
(80700) ADVERTISING 2,161 778 3 56 4,250 4,250 - 0.0%
(81500) INSURANCE-BLDGS/CONTENTS 2,073 1,988 2,692 2,300 2,300 - 0.0%
(89250) DEBT SERVICE-INTEREST 2,294 2,107 9 56 2,010 1,861 (149) -7.4%
(81000) COMMUNICATIONS 1,299 1,860 7 52 2,500 2,500 - 0.0%
(89280) LEASES - INTEREST 2,909 2,318 - - - -
(80100) TRAVEL - STAFF - - 9 35 1,570 1,570 - 0.0%
(81510) INSURANCE-LIABILITY/FLEET - - 9 06 1,550 1,550 - 0.0%
(80250) SUBSCRIPTIONS AND DUES 300 - 1 75 350 350 - 0.0%
(81200) WATER AND SEWER - 75 1 50 300 300 - 0.0%
SUPPLIES & MATERIALS (66300) RESALE MERCHANDISE 28,242 48,256 2 0,009 35,000 45,000 10,000 28.6%
(66000) FOOD 14,362 12,763 1 0,675 20,000 20,000 - 0.0%
(63100) REPAIRS-BUILDINGS/GROUNDS 839 10,225 1,892 10,000 10,000 - 0.0%
(63400) GOLF COURSE SUPPLIES 5,617 3,700 4,050 6,000 7,500 1,500 25.0%
(63150) REPAIRS - EQUIPMENT 3,783 3,243 2,474 6,000 6,000 - 0.0%
(69950) OTHER 1,972 1,473 6 34 2,700 2,700 - 0.0%
(66100) UTENSILS AND SUPPLIES 1,872 513 1 67 1,778 2,028 250 14.1%
(64000) EQUIPMENT OPERATION - - - 1,000 1,000 - 0.0%
(60550) OFFICE SUPPLIES - 26 - - - -
BENEFITS (71000) SOCIAL SECURITY 14,706 15,318 1 0,056 15,685 15,544 (141) -0.9%
(73000) PENSION SYSTEM 8,720 10,284 8,159 10,776 12,807 2,031 18.8%
(74000) WORKMEN'S COMPENSATION 3,917 3,689 2,256 3,609 4,470 861 23.9%
(76000) LIFE INSURANCE 201 230 1 99 235 317 82 34.9%
CAPITAL OUTLAY (90540) AUTOS/VEHICLES - 39,283 - - - -
(90500) ADDITIONAL EQUIPMENT - - - 2,500 2,500 - 0.0%
TOTAL EXPENSES 6 52,941 7 44,900 476,656 7 79,836 8 22,995 43,159 5.5%
Page 32 of 44

DEPARTMENT: P&R – Blue Heron Golf Course
NEW POSITION REQUEST
Position Title Grade Base Salary Benefits Total
Compensation
1.Assistant Golf Course Manager Contractual $30,761.72 N/A $30,761.72
ENHANCEMENT JUSTIFICATIONS – POSITION REQUESTS
1. New Position Request – Justification for listed positions above
The golf course is open 7 days a week from sunrise to sunset and currently only has one
manager. An additional person is needed to help with customers, staff and course
related issues when the current manager is not available. This person would also fill a
Pro Shop Attendant position and help with merchandising, golf clinics and daily finance
reports.
ENHANCEMENT JUSTIFICATIONS – OPERATING REQUESTS
1. Operating Enhancement Request Justification – Please describe justification and amount
(not to be input into OpenGov prior to approval)
Page 1 of 1
Page 33 of 44

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/25/2026
Funds Filter PUBLIC LANDINGS & MARINAS
FY27 FY26 Budget to FY26 Budget to
FY26 FY26 Proposed FY27 Prop $ FY27 Prop %
FY24 Actuals FY25 Actuals Actuals YTD Budget Budget Variance Variance
CHARGES FOR SERVICES (36365) PUBLIC LANDING PERMIT FEE 200,207 190,970 63,651 200,415 190,415 (10,000) -5.0%
(36357) BOAT & SLIP FEES 131,325 138,258 45,595 146,200 146,200 - 0.0%
(36371) MATAPEAKE USER CHGS 101,435 9 0,335 50,800 115,000 100,000 (15,000) -13.0%
(36366) ROMANCOKE PIER FEE 3 1,590 3 1,514 21,131 53,000 43,000 (10,000) -18.9%
(37340) LATE FEES 900 465 810 500 500 - 0.0%
TRANSFERS IN (39910) TRANSFER IN - - - 110,023 92,840 (17,183) -15.6%
FINES & FORFEITURES (37802) FINES 3 0,238 2 3,665 18,365 27,961 27,961 - 0.0%
OTHER MISC REVENUE (39215) GENERAL RENTS 4,813 4,084 2,364 5 ,000 5 ,000 - 0.0%
(39245) OVER/SHORT - 15 - - - -
DISPOSAL OF CAPITAL (38760) PROCEEDS/INSURANCE CLAIM 2,715 - 1,808 - - -
STATE OPERATING GRANTS (33180) ST RECREATION OP GRANT 1 4,999 - - 10,000 10,000 - 0.0%
TOTAL REVENUES 518,222 479,306 204,524 668,099 615,916 (52,183) -7.8%
SALARIES & WAGES (40030) REGULAR 159,376 198,841 142,469 207,426 218,543 11,117 5.4%
(40050) PART-TIME 7 2,142 8,310 6,044 81,172 20,600 (60,572) -74.6%
(40040) OVERTIME 1,680 343 1,293 1 ,750 1 ,750 - 0.0%
(40080) HOLIDAY OVERTIME PAY 1,577 1,779 9 8 - - -
(40150) ON-CALL OVERTIME - - 1,560 - - -
(40120) COMP TIME PAYOUT 48 891 - - - -
OTHER CHARGES (89000) DEBT SERVICE-PRINCIPAL 6 3,187 6 6,073 69,098 69,098 72,131 3,033 4.4%
(81150) ELECTRICITY 3 4,019 3 8,280 34,506 39,242 42,382 3,140 8.0%
(89250) DEBT SERVICE-INTEREST 2 4,142 2 0,942 6,883 18,615 15,141 (3,474) -18.7%
(81500) INSURANCE-BLDGS/CONTENTS 8,324 7,311 9,682 11,880 11,880 - 0.0%
(80650) BANK SERVICE 5,588 5,631 4,531 7 ,000 7 ,000 - 0.0%
(81510) INSURANCE-LIABILITY/FLEET 5,280 6,682 4,667 3 ,190 3 ,190 - 0.0%
(81200) WATER AND SEWER 4,282 4,316 2,034 4 ,100 4 ,100 - 0.0%
(81250) RENT & HAP RENT - - - 6 ,000 6 ,000 - 0.0%
Page 34 of 44

FY27 FY26 Budget to FY26 Budget to
FY26 FY26 Proposed FY27 Prop $ FY27 Prop %
FY24 Actuals FY25 Actuals Actuals YTD Budget Budget Variance Variance
(81000) COMMUNICATIONS 1,617 1,285 852 1 ,200 1 ,200 - 0.0%
(80450) TRAINING EXPENSE 1,130 230 253 1 ,700 1 ,700 - 0.0%
(80750) MARKETING/PROMOTIONS - - - 500 500 - 0.0%
(80100) TRAVEL - STAFF 175 - 172 100 100 - 0.0%
(80400) MEETINGS AND CONFERENCES 215 13 8 5 - - -
(80300) DUPLICATING EXPENSE 136 - - - - -
CONTRACTED SERVICES (54100) TEMPORARY RESTROOMS 3 3,278 2 8,559 17,964 27,815 25,000 (2,815) -10.1%
(54270) GRASS CUTTING 2 6,634 2 9,069 15,730 27,528 20,278 (7,250) -26.3%
(52350) CUSTODIAL SERVICES 1 1,255 1 4,105 9,050 12,500 12,500 - 0.0%
(52000) REPAIRS-BUILDINGS/GROUNDS 5,151 9,913 6,642 10,000 10,000 - 0.0%
(54000) TRASH REMOVAL 6,825 6,893 5,399 5 ,800 6 ,800 1,000 17.2%
(59950) OTHER 2,500 - - 5 ,000 5 ,000 - 0.0%
(52120) REPAIRS - VEHICLES - - - 1 ,500 1 ,500 - 0.0%
(50200) CONSULTANTS - 2,400 - - - -
BENEFITS (72000) HEALTH INSURANCE 2 3,406 2 8,337 22,632 30,953 33,422 2,469 8.0%
(73000) PENSION SYSTEM 1 7,684 2 2,985 17,650 23,583 27,743 4,160 17.6%
(71000) SOCIAL SECURITY 1 7,648 1 5,631 11,300 21,101 17,512 (3,589) -17.0%
(74000) WORKMEN'S COMPENSATION 9,607 8,578 6,265 11,477 11,992 5 15 4.5%
(76000) LIFE INSURANCE 441 563 434 569 652 83 14.6%
SUPPLIES & MATERIALS (63100) REPAIRS-BUILDINGS/GROUNDS 1 3,827 8,270 5,709 12,500 12,500 - 0.0%
(64000) EQUIPMENT OPERATION 4,675 1,698 1,687 12,000 12,000 - 0.0%
(60600) PRINTING AND PUBLISHING 5,663 3,072 5,288 5 ,000 5 ,000 - 0.0%
(63150) REPAIRS - EQUIPMENT 1,136 3,050 2,054 3 ,300 3 ,300 - 0.0%
(65000) UNIFORMS/APPAREL 281 387 630 1 ,500 1 ,500 - 0.0%
(60500) POSTAGE 491 11 1 0 1 ,000 1 ,000 - 0.0%
(60550) OFFICE SUPPLIES 693 91 115 500 500 - 0.0%
CAPITAL OUTLAY (90100) EQUIPMT UNDER $1000/$5000 1,511 - 560 1 ,500 1 ,500 - 0.0%
TOTAL EXPENSES 565,624 544,539 413,346 668,099 615,916 (52,183) -7.8%
Page 35 of 44

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/25/2026
Departments Filter PARKS
FY27 FY26 Budget to FY26 Budget to
FY26 Proposed FY27 Prop $ FY27 Prop %
FY24 Actuals FY25 Actuals Actuals YTD FY26 Budget Budget Variance Variance
CHARGES FOR SERVICES (37346) MAINTENANCE CHGS 330,037 330,037 - 330,037 330,037 - 0.0%
(36980) FIELD USAGE FEES 37,927 56,105 4 5,529 3 3,300 40,000 6 ,700 20.1%
(36363) LIGHT FEES 22,071 21,471 1 5,947 2 0,000 20,000 - 0.0%
(37305) TENANT RENTAL CHGS 14,400 15,300 1 0,300 1 5,000 15,000 - 0.0%
(36356) RENTAL CHGS 12,600 13,580 8,830 1 0,000 10,000 - 0.0%
(36370) STAGE RENTS 1,449 1,789 3,469 1,000 1 ,000 - 0.0%
(36303) REC-USER CHGS 2,716 3,707 1,975 - - -
(36497) FOOD SALES-TAXABLE - - - 1,000 - (1,000) -100.0%
(36304) REC-COMM SVC FEES 275 225 50 - - -
(36581) FUEL SURCHARGE 75 65 205 - - -
OTHER MISC REVENUE (39215) GENERAL RENTS 168,686 157,726 115,209 135,300 150,000 14,700 10.9%
(39390) OTHER MISC-NON-PROGRAM 34,910 37,058 2 4,013 - 20,000 20,000
(39090) OTHER MISC-PROGRAM 19,802 21,168 1 9,889 1 8,000 2 ,500 (15,500) -86.1%
(39060) MEMORIAL BENCHES 5,100 8,200 4,400 - - -
(39020) CONTR/DONATIONS-PROGRAM 58 150 - - - -
DISPOSAL OF CAPITAL (38760) PROCEEDS/INSURANCE CLAIM 24,818 52,596 - - - -
(38710) PROCEEDS/SALE CAP ASSETS 3,225 - - - - -
FEDERAL OPERATING GRANTS (32490) OTHER FED OP GRANTS - - 140 - - -
TOTAL REVENUES 678,149 719,177 249,956 563,637 588,537 24,900 4.4%
SALARIES & WAGES (40030) REGULAR 2,708,063 2,931,928 2,123,764 3,108,573 3,267,057 158,484 5.1%
(40050) PART-TIME 130,657 146,285 102,741 138,399 146,137 7 ,738 5.6%
(40040) OVERTIME 49,925 62,926 7 9,963 4 0,000 60,000 20,000 50.0%
(40150) ON-CALL OVERTIME - - 6 0,772 - - -
(40080) HOLIDAY OVERTIME PAY 5,562 19,825 5,243 6,000 6 ,000 - 0.0%
(40070) HEALTH INSURANCE WAIVER 7,300 7,600 4,150 7,200 4 ,800 (2,400) -33.3%
(40130) VACATION PAYOUT 3,096 5,305 6,290 - - -
(40120) COMP TIME PAYOUT 5,212 5,311 66 - - -
Page 36 of 44

FY27 FY26 Budget to FY26 Budget to
FY26 Proposed FY27 Prop $ FY27 Prop %
FY24 Actuals FY25 Actuals Actuals YTD FY26 Budget Budget Variance Variance
(40055) POOLED PART-TIME - - 1,575 - - -
BENEFITS (72000) HEALTH INSURANCE 463,214 510,419 439,763 589,135 758,170 169,035 28.7%
(73000) PENSION SYSTEM 294,054 331,696 258,897 348,492 406,974 58,482 16.8%
(71000) SOCIAL SECURITY 215,105 234,663 174,772 237,283 249,944 12,661 5.3%
(74000) WORKMEN'S COMPENSATION 114,386 124,367 9 2,418 118,903 163,304 44,401 37.3%
(76000) LIFE INSURANCE 5,837 6,340 4,989 6,304 7 ,095 7 91 12.5%
SUPPLIES & MATERIALS (63100) REPAIRS-BUILDINGS/GROUNDS 205,843 217,286 9 3,258 218,000 218,000 - 0.0%
(64000) EQUIPMENT OPERATION 159,606 142,838 9 6,083 151,000 151,000 - 0.0%
(63150) REPAIRS - EQUIPMENT 126,153 129,832 8 9,279 127,000 127,000 - 0.0%
(65000) UNIFORMS/APPAREL 19,345 25,895 1 4,476 2 4,500 24,500 - 0.0%
(63000) CUSTODIAL SUPPLIES 6,733 7,805 3,454 9,000 14,000 5 ,000 55.6%
(60550) OFFICE SUPPLIES 4,006 5,777 1,508 5,800 5 ,800 - 0.0%
(65250) MEMORIAL BENCHES 10,028 6,238 4,320 - - -
(60600) PRINTING AND PUBLISHING 2,864 4,250 2,181 4,000 4 ,000 - 0.0%
(67000) CHEMICALS 180 2,553 - 5,000 5 ,000 - 0.0%
(62000) PROGRAM SUPPL & MATERIALS 3,725 5,265 (22) - - -
(66000) FOOD 1,310 1,475 1,600 1,500 1 ,500 - 0.0%
(60500) POSTAGE 1,181 855 644 600 6 00 - 0.0%
CONTRACTED SERVICES (54350) MAINTENANCE AGREEMENTS 81,884 133,393 103,030 150,000 200,000 50,000 33.3%
(52000) REPAIRS-BUILDINGS/GROUNDS 79,411 141,087 8 8,812 125,000 129,000 4 ,000 3.2%
(54100) TEMPORARY RESTROOMS 35,930 38,666 2 7,265 3 5,671 36,771 1 ,100 3.1%
(52100) REPAIRS - EQUIPMENT 14,345 25,936 2 7,823 2 0,000 20,650 6 50 3.3%
(52120) REPAIRS - VEHICLES 17,326 33,230 1 3,182 1 7,300 17,800 5 00 2.9%
(54000) TRASH REMOVAL 14,392 14,553 1 0,206 1 6,000 16,500 5 00 3.1%
(54270) GRASS CUTTING 2,694 10,795 7,565 1 1,660 12,060 4 00 3.4%
(52140) SECURITY - - - 2,500 - (2,500) -100.0%
(50300) MEDICAL SERVICES 864 110 - - - -
(52150) INSPECTIONS - - 898 - - -
(59950) OTHER - - 161 - - -
OTHER CHARGES (81150) ELECTRICITY 87,138 97,425 7 6,699 9 6,000 107,000 11,000 11.5%
(81200) WATER AND SEWER 10,171 18,037 8,024 1 4,400 19,900 5 ,500 38.2%
(86790) PAYMENTS IN LIEU OF TAXES 12,497 12,497 1 3,190 1 5,000 13,500 (1,500) -10.0%
(81000) COMMUNICATIONS 6,676 5,352 3,622 1 3,998 13,998 - 0.0%
(81100) PROPANE GAS 6,511 7,765 6,469 8,000 8 ,000 - 0.0%
(80250) SUBSCRIPTIONS AND DUES 1,291 4,184 4,999 8,000 8 ,000 - 0.0%
Page 37 of 44

FY27 FY26 Budget to FY26 Budget to
FY26 Proposed FY27 Prop $ FY27 Prop %
FY24 Actuals FY25 Actuals Actuals YTD FY26 Budget Budget Variance Variance
(80450) TRAINING EXPENSE 3,039 7,343 240 6,000 6 ,000 - 0.0%
(80300) DUPLICATING EXPENSE 2,400 2,155 2,035 9,000 4 ,500 (4,500) -50.0%
(80650) BANK SERVICE 2,717 2,508 - 3,600 3 ,600 - 0.0%
(80400) MEETINGS AND CONFERENCES 1,725 1,799 378 1,100 1 ,100 - 0.0%
(80100) TRAVEL - STAFF 734 475 276 - - -
(80700) ADVERTISING - - - 1,000 - (1,000) -100.0%
(80670) P-CARD LATE CHARGES & FEES - - - 200 2 00 - 0.0%
CAPITAL OUTLAY (90100) EQUIPMT UNDER $1000/$5000 110 3,490 650 1,000 1 ,000 - 0.0%
TOTAL EXPENSES 4 ,925,240 5 ,497,534 4,057,708 5,702,118 6,240,460 538,342 9.4%
Page 38 of 44

DEPARTMENT: PARKS
NEW POSITION REQUEST
Position Title Grade Base Salary Benefits Total
Compensation
POSITION CHANGE REQUEST
Current Position Grade Total Requested Position Grade Total
Compensation Compensation
1. Part Time Park 105 28,139.78 Full Time Park Technician I 105 77,669.39
Technician I
ENHANCEMENT JUSTIFICATIONS – POSITION REQUESTS
1. We would like to convert a current Part Time Park Technician I to a Full Time Park Technician I position. Cost difference between full time
and part time is $49,529.61. The current personnel budget has adequate funding to support this change due to retirements. The current
part time position is hard to fill and has been vacant for 9 out of 12 months.
Page 1 of 3
Page 39 of 44

ENHANCEMENT JUSTIFICATIONS – OPERATING REQUESTS
Operating Enhancement Request Justification – Please describe justification and amount of requested increases.
(not to be input into OpenGov prior to approval)
Expense
Adjustment %
Account Code Account Name Base Input Proposed Changed Justification
1 14508500-40040 Overtime 40,000 20,000 60,000 50% Increase due to policy change of Comp Time
earned not to exceed 80 hours. Additional
tournaments and weekend events. KR ADDED
BASED ON PY AND CY ACTUALS
2 14508500-54350 Maintenance 150,000 50,000 200,000 33% The additional request will assist with ongoing
Agreements management of invasive vegetation
throughout the Park and trail systems.
3 New Account Stormwater 0 38,000 38,000 100% This new request allows Parks to perform
Management periodic remedial maintenance for practices
(ponds, submerged gravel wetlands,
raingardens) throughout the Board of
Education portfolio and County parklands so
that future routine maintenance may be
accomplished in-house.
4 14508500-63000 Custodial Supplies 9,000 5,000 14,000 56% Increase due to the addition of White Marsh
Park comfort station. KR ADDED – DOESN’T
NEED TO BE AN ENHANCEMENT
5 14508500-81150 Electricity 96,000 11,000 107,000 11% Increase 3% due to the addition of White
Marsh Park comfort station and 8% increase
in electric prices. KR ADDED – DOESN’T NEED
TO BE AN ENHANCEMENT
6 14508500-81200 Water & Sewer 14,400 5,500 18,400 38% Increase to align with actuals and for the
addition of White Marsh Park comfort station.
KR ADDED – DOESN’T NEED TO BE AN
ENHANCEMENT
Page 2 of 3
Page 40 of 44

Total 309,400 129,500 438,900
Revenue
Adjustment %
Account Code Account Name Base Input Proposed Changed Justification
1 14508500-36980 Field Usage Fees 33,300 6,700 40,000 20% Increase to align with actuals. KR ADDED TO
OPENGOV 2/24/26 – DOESN’T NEED TO BE AN
ENHANCEMENT
Total 33,300 6,700 40,000 20%
Page 3 of 3
Page 41 of 44

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/25/2026
Departments Filter LEAGUES, RECREATION GENERAL OPER, TRIPS & TOURS
FY27 FY26 Budget FY26 Budget
FY24 FY25 FY26 FY26 Proposed to FY27 Prop to FY27 Prop
Actuals Actuals Actuals YTD Budget Budget $ Variance % Variance
CHARGES FOR SERVICES (36970) OTHER P&REC-PROGRAM CHGS 4 17,677 3 97,864 3 48,531 2 99,000 3 50,000 51,000 17.1%
(36355) RECREATION-TRIP & TOUR 12,328 8,476 6,815 19,000 19,000 - 0.0%
OTHER OPERATING GRANTS (34190) OTHER OP GRANTS-PROG - - 12,074 44,000 32,000 (12,000) -27.3%
TOTAL REVENUES 430,005 406,340 367,420 362,000 401,000 39,000 10.8%
SALARIES & WAGES (40030) REGULAR 3 95,593 4 08,361 3 11,300 4 56,170 4 81,132 24,962 5.5%
(40050) PART-TIME 1 49,322 1 27,892 80,118 1 57,590 1 32,425 (25,165) -16.0%
(40040) OVERTIME 6,261 1,727 1,226 5,000 5,000 - 0.0%
(40055) POOLED PART-TIME - - 15,694 - - -
(40070) HEALTH INSURANCE WAIVER - 3,034 3,313 - - -
(40130) VACATION PAYOUT - 1,348 2,888 - - -
(40080) HOLIDAY OVERTIME PAY 1,684 1,897 - - - -
(40120) COMP TIME PAYOUT 191 503 680 - - -
BENEFITS (72000) HEALTH INSURANCE 72,859 72,711 66,070 84,306 1 27,695 43,389 51.5%
(73000) PENSION SYSTEM 43,740 46,100 37,898 52,144 61,028 8,884 17.0%
(71000) SOCIAL SECURITY 41,134 40,583 30,810 45,030 44,992 (38) -0.1%
(74000) WORKMEN'S COMPENSATION 993 933 664 942 1,177 235 24.9%
(76000) LIFE INSURANCE 816 879 737 946 1,099 153 16.2%
CONTRACTED SERVICES (50750) PROFESSIONAL GROUPS 1 17,846 1 24,142 1 21,782 1 33,700 1 85,200 51,500 38.5%
(54150) BUS CONTRACTS 12,913 11,369 9,120 20,000 20,000 - 0.0%
(54350) MAINTENANCE AGREEMENTS 6,246 16,446 - 20,000 20,000 - 0.0%
OTHER CHARGES (81250) RENT & HAP RENT 80,000 82,050 53,534 80,000 80,000 - 0.0%
(86510) TRIP EXPENSE 8,137 8,214 17,557 26,000 32,000 6,000 23.1%
(80650) BANK SERVICE 14,723 15,468 15,006 16,000 16,000 - 0.0%
Page 42 of 44

FY27 FY26 Budget FY26 Budget
FY24 FY25 FY26 FY26 Proposed to FY27 Prop to FY27 Prop
Actuals Actuals Actuals YTD Budget Budget $ Variance % Variance
(80300) DUPLICATING EXPENSE 3,376 5,565 7,734 6,500 - (6,500) -100.0%
(80450) TRAINING EXPENSE 1,612 1,979 6,709 9,000 3,000 (6,000) -66.7%
(80250) SUBSCRIPTIONS AND DUES 2,982 2,271 1,421 6,500 6,500 - 0.0%
(81000) COMMUNICATIONS 1,687 1,587 2,645 5,850 5,850 - 0.0%
(86500) TICKETS PURCHASED 1,307 - - 7,000 7,000 - 0.0%
(80400) MEETINGS AND CONFERENCES 3,089 2,794 426 3,500 3,500 - 0.0%
(80700) ADVERTISING - 6 5 - - 10,000 10,000
SUPPLIES & MATERIALS (62000) PROGRAM SUPPL & MATERIALS 90,464 78,136 68,670 1 10,000 88,000 (22,000) -20.0%
(64000) EQUIPMENT OPERATION 6,709 3,367 3,195 7,000 7,000 - 0.0%
(65000) UNIFORMS/APPAREL 4,989 3,081 2,076 5,000 5,000 - 0.0%
(60600) PRINTING AND PUBLISHING 3,873 3,658 2,683 3,800 3,800 - 0.0%
(60550) OFFICE SUPPLIES 2,586 1,593 1,371 2,500 2,500 - 0.0%
(63150) REPAIRS - EQUIPMENT 162 221 232 3,500 3,500 - 0.0%
(60500) POSTAGE 1,048 1 0 2 0 1,000 1,000 - 0.0%
CAPITAL OUTLAY (90100) EQUIPMT UNDER $1000/$5000 40,594 22,090 12,179 30,000 30,000 - 0.0%
TOTAL EXPENSES 1,116,936 1,090,074 877,758 1,298,978 1,384,398 85,420 6.6%
Page 43 of 44

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/26/2026
Funds Filter GOVERNMENTAL
Departments Filter ELECTIONS
FY27 FY26 Budget FY26 Budget
FY26 Proposed to FY27 Prop $ to FY27 Prop $
FY24 Actuals FY25 Actuals Actuals YTD FY26 Budget Budget Variance Variance
MISCELLANEOUS 150 75 8 55 - - -
TOTAL REVENUES 150 7 5 8 55 - - -
CONTRACTED SERVICES (59950) OTHER 578,998 666,304 473,224 735,300 803,235 6 7,935 9.2%
(50450) MISCELLANEOUS ATTORNEY 10,600 8,750 3,000 8,000 8,000 - 0.0%
(50200) CONSULTANTS 116,650 (88,500) - - - -
(54350) MAINTENANCE AGREEMENTS - - - 500 500 - 0.0%
OTHER CHARGES (88500) NON-CAPITAL LEASE PYMTS 95,381 216,328 53,077 326,500 431,695 105,195 32.2%
(80400) MEETINGS AND CONFERENCES 27,045 32,269 9,943 32,000 32,000 - 0.0%
(84000) ELECTION EXPENSE 22,938 19,578 2,203 24,000 24,000 - 0.0%
(81000) COMMUNICATIONS 9,020 10,488 8,562 13,300 13,300 - 0.0%
(80300) DUPLICATING EXPENSE 5,228 5,084 2,842 5,500 5,500 - 0.0%
(80100) TRAVEL - STAFF 4,404 4,861 3,143 4,500 4,500 - 0.0%
(80250) SUBSCRIPTIONS AND DUES 1,918 1,802 1,874 2,000 2,000 - 0.0%
SALARIES & WAGES (40050) PART-TIME - 248,594 - 160,000 250,000 9 0,000 56.3%
(40030) REGULAR 18,637 18,049 12,511 18,643 18,643 - 0.0%
SUPPLIES & MATERIALS (60500) POSTAGE 19,447 39,653 2,013 37,000 37,000 - 0.0%
(60600) PRINTING AND PUBLISHING 27,044 35,163 - 35,500 35,500 - 0.0%
(60550) OFFICE SUPPLIES 28,416 19,338 5,987 17,000 17,000 - 0.0%
(64000) EQUIPMENT OPERATION 775 1,202 1 29 6,000 3,000 ( 3,000) -50.0%
(64100) GASOLINE 174 782 48 1,000 1,000 - 0.0%
BENEFITS (71000) SOCIAL SECURITY 1,426 8,724 9 57 1,377 10,000 8,623 626.2%
(73000) PENSION SYSTEM 2,314 2,351 1,655 2,370 2,406 36 1.5%
(74000) WORKMEN'S COMPENSATION 33 30 20 29 36 7 24.1%
-
TOTAL EXPENSES 9 70,448 1,250,850 5 81,188 1,430,519 1,699,315 268,796 18.8%
Page 44 of 44