FY2013 Resolution and Budget

QUEEN ANNE’S COUNTY

ADOPTED ‐ JUNE 12, 2012

FISCAL 2013 BUDGET

COUNTY COMMISSIONERS

STEVEN J. ARENTZ

DAVID L. DUNMYER

BOB SIMMONS

PHILIP DUMENIL

DAVID OLDS

TABLE OF CONTENTS

BUDGET AREA PAGE

BUDGET HIGHLIGHTS 3

GENERAL FUND 4

GENERAL CAPITAL FUND 7

SPECIAL REVENUE AND ENTERPRISE CAPITAL FUNDS 8

SPECIAL REVENUE FUND SUMMARIES 9

AREA AGENCY ON AGING FUND 10

HOUSING & COMMUNITY SERVICES FUND 11

AGRICULTURAL TRANSFER TAX FUND 12

COMMUNITY PARTNERSHIPS FOR CHILDREN FUND 13

TAX DITCH FUND 14

KENT NARROWS FUND 15

LAW LIBRARY FUND 16

IMPACT FEE FUNDS 17

INMATE WELFARE FUND 18

DREDGING FUND 19

RRUURRAALL LLEEGGAACCYY FFUUNNDD 2211

PURCHASE OF DEVELOPMENT RIGHTS FUND 22

ENTERPRISE FUND SUMMARIES 23

BLUE HERON GOLF COURSE 24

BAY BRIDGE AIRPORT 25

PUBLIC LANDINGS & MARINAS 26

SANITARY DISTRICT 27

FOR MORE INFORMATION PLEASE VISIT www.qac.org

AND CLICK ON "FINANCE" AND "BUDGET"

Prepared by Queen Anne's County Office of Budget and Finance The Liberty Building 107 N Liberty St Centreville, MD 21617 Phone: (410) 758‐4064 Fax: (410) 758‐3036

FY 2013 BUDGET HIGHLIGHTS

 No rate increase in property or income taxes  Property tax rate 1.5 cents below constant yield rate  $1 million in savings from early retirement, vacancies  Eliminate furloughs for County employees  $700,000 in savings in health benefits  Board of Education funded an additional $225,000 for increased enrollment  $1 million provided for pending action on teacher pension shift  OPEB funded in accordance with 10 year plan

 13 vehicles for Sheriff’s Office; lease purchase included in Emergency Services for 2 ambulances  $1 million included in capital budget for design of Stevensville Middle School renovations  Funding for some County buildings to connect to fiber infrastructure Page 3 FY2013 Approved Budget ‐ Revenues June 12, 2012 FY11 Act FY12 Bud FY13 Bud $ Change Revenue Sources ‐ By Type Taxes Real & Personal Prop Taxes 60,061,951 65,852,256 65,415,329 (436,927)

Income Taxes 29,527,496 31,100,000 32,428,656 1,328,656 Other Local Taxes 3,009,300 3,295,000 3,802,271 507,271 Licenses & Permits 919,663 843,602 863,602 2 0,000 Intergovernmental 2,371,765 2,479,335 2,583,457 104,122 Service Charges 1,523,024 1,416,810 1,840,320 423,510 Miscellaneous Interest & Insurance Income 154,097 65,000 50,000 (15,000) Rents 23,459 49,000 179,400 130,400 Fines 31,093 23,800 26,800 3,000

Donations 35,334 26,800 8,800 (18,000) Other Income 518,238 100,834 129,364 2 8,530 Transfers In 2,320,569 1,504,672 663,500 (841,172)

TOTAL REVENUES 100,495,990 106,757,109 107,991,500 1,234,391

Page 4 FY2013 Approved Budget ‐ Expenditures June 12, 2012 FY11 Act FY12 Bud FY13 Bud $ Change County Administration Commissioners' Office 378,838 368,650 353,464 (15,186) County Admin Office 363,611 274,720 256,989 (17,731) Legal Services 410,371 322,243 321,895 (348) Budget & Finance 1,010,561 1,106,184 1,036,004 (70,180) Enterprise Xfers Out 10,000 277,801 248,471 (29,330) Human Resources 518,863 487,747 467,813 (19,934)

Econ Dev & Tourism 709,181 477,356 398,584 (78,772) Information Technology 621,103 512,260 522,181 9,921

QAC‐TV 313,717 267,307 233,842 (33,465)

TOTAL 4 ,336,245 4 ,094,268 3 ,839,243 (255,025)

Community Services Area Agency on Aging 1,439,319 1,188,721 1,106,804 (81,917) Housing & Comm Svcs 381,931 409,167 441,308 32,141 Housing Authority 318,319 31,198 ‐ (31,198) Local Mgmt Board 304,268 181,094 153,392 (27,702) Recreation 934,229 295,638 536,818 241,180

TOTAL 3 ,378,066 2 ,105,818 2 ,238,322 132,504

Planning & Zoning 2 ,061,252 1 ,845,346 1 ,805,520 (39,826) Public Safety Animal Services 881,851 733,604 691,709 (41,895) Detention Center 4,088,235 4,410,313 4,308,527 (101,786) Emergency Services 6,913,761 7,102,676 7,069,204 (33,472)

TOTAL 11,883,848 12,246,593 12,069,440 (177,153)

Public Works Admin/Engineering 1,094,711 953,201 837,105 (116,096) General Services 1,961,518 1,963,562 2,005,991 42,429 Landings & Marinas ‐ 58,372 40,599 (17,773) Parks 1 ,882,416 1,917,469 2,345,704 428,235 Property Mgmt 25,000 28,130 ‐ (28,130) Roads 17,029 3,923,951 4,884,728 960,777 Solid Waste 1,932,895 2,008,892 1,711,237 (297,655) Weed Control 91,020 115,376 112,103 (3,273)

TOTAL 7 ,004,589 10,910,581 11,937,467 1 ,026,886

SUBTOTAL GENERAL COUNTY GOVT: 28,663,999 31,202,606 31,889,992 687,386

Page 5 FY2013 Approved Budget ‐ Expenditures June 12, 2012 FY11 Act FY12 Bud FY13 Bud $ Change Other Agencies State's Attorney's Office 1,172,245 1,123,836 1,042,490 (81,346) 4‐H Park 67,011 64,378 67,878 3,500 Sheriff's Office 6,197,765 6,079,927 5,868,560 (211,367) Orphans' Court 78,944 74,192 66,314 (7,878) Circuit Court 416,470 434,126 470,654 36,528 Fire Protection & Rescue 2,888,607 2,895,694 2,958,724 63,030

Board of Education 47,957,462 43,528,032 43,754,524 226,492 Chesapeake College 1,734,415 1,688,442 1,728,777 40,335 QAC Free Library 1,433,725 1,276,393 1,278,293 1,900 Board of Elections 492,184 510,003 445,182 (64,821) Health Dept 1,670,222 1,665,972 1,799,587 133,616 Social Services 284,866 298,948 280,811 (18,137) Soil Conservation Svc 126,947 138,770 134,733 (4,037) UMD Extension Svc 246,988 259,433 255,624 (3,809)

TOTAL 64,767,850 60,038,146 60,152,151 114,005

Debt Board of Education 6 ,625,035 7,850,775 7,982,356 131,581 General County Govt 3 ,912,074 3,358,677 2,609,153 (749,524)

TOTAL 10,537,109 11,209,452 10,591,509 (617,943)

Other Intergovernmental 234,171 744,686 728,686 (16,000) General Insurance 394,626 430,500 447,000 16,500 Employee Benefits 3,391,354 455,000 598,515 143,515 Health Insurance Reductions (29,959) ‐ (460,000) (460,000) Retiree Health Benefits 590,553 694,500 1,414,500 720,000 Local Allocations 50,905 30,952 42,952 12,000 Capital Projects 40,159 2,046,872 1,906,546 (140,326) Teacher Pensions ‐ ‐ 1,105,527 1,105,527

OPEB ‐ 489,496 485,000 (4,496)

Reversions ‐ (650,000) (300,000) 350,000 Contingency 67,805 64,900 89,900 25,000

TOTAL 4 ,739,613 4 ,306,906 6 ,058,626 1 ,751,720

FY13 Estimated Payroll Savings ‐ ‐ (700,779) (700,779)

TOTAL GENERAL FUND: 108,708,572 106,757,109 107,991,500 1 ,234,391

Page 6

QUEEN ANNE'S COUNTY

APPROVED GENERAL CAPITAL BUDGET BY YEAR

FY 2013

OPERATING

DESCRIPTION PAYGO GRANTS BONDS FUNDS CAPITAL OTHER TOTAL

ALLOCATION TO VOLUNTEER FIRE DEPARTMENTS 380,000 - - - - - 380,000

4-H PARK IMPROVEMENTS (QAC Park Board) 50,000 - - - - - 50,000

LONG MARSH DITCH - EROSION & STABILIZATION 25,000 - - - - - 25,000

BEAVERDAM TAX DITCH - - - - - 20,000 20,000

TRANSFER TO HOUSING & COMMUNITY SERVICES CWF - - - - - 100,000 100,000

TOTAL OUTSIDE AGENCIES AND OTHER 455,000 - - - - 120,000 575,000

EMERGENCY GENERATORS 80,000 - - - - - 80,000

PUBLIC DRAINAGE - 175,000 - - - 25,000 200,000

COUNTY FACILITIES PROGRAM - - - - 200,000 - 200,000

FIBER OPTIC CABLE & VIDEOCONF - DETENTION 50,000 - - - - - 50,000

COURTHOUSE-RECORDATION TAX ACCT - - - - - 270,000 270,000

EASEMENTS-FRIZZ KING - - - - - 120,000 120,000

TOTAL ADMINISTRATION & GENERAL SERVICES 130,000 175,000 - - 200,000 415,000 920,000 AUTOMATION, UPDATES & GASB IMPLEMENTATIONS 14,000 - - - 21,000 - 35,000

TOTAL HR & FINANCE 14,000 - - - 21,000 - 35,000

SHERIFF CARS - REPLACEMENT 193,273 - - - - - 193,273

X-RAY SCANNER FOR CIRCUIT COURT 13,250 - - - - - 13,250

TOTAL SHERIFF 206,523 - - - - - 206,523

EMS SUPERVISOR RECHASSIS 40,276 - - - - - 40,276

EMS-PHASE IV - STA NORTH COUNTY - - - - - - -

EMS - ROUTE 8 STATION GARAGE - - - - - 68,000 68,000

EMS-LIFEPAK 12 GRANT/UPGRADE 17,578 17,578 - - - - 35,156

HARDWARE REPLACEMENT - - - - - 80,000 80,000

COMM - WIRELESS NETWORK - - - - - 50,000 50,000

RADIO SYSTEM UPGRADE - - - - - 70,000 70,000

TOTAL DEPARTMENT OF EMERGENCY SERVICES 57,854 17,578 - - - 268,000 343,432

GIS & STRATEGIC PLANNING - LAND USE 8,000 - - - 17,000 - 25,000

COUNTY WIDE ORTHO/PLANIMETRIC MAPPING - - - - 80,000 - 80,000

TOTAL PLANNING & ZONING 8,000 - - - 97,000 - 105,000

IT INFRASTRUCTURE 115,169 - - - - 129,831 245,000

FIBER INFRASTRUCTURE 80,000 - - - - - 80,000

TOTAL IT 195,169 - - - - 129,831 325,000

ROLL OFF CONTAINERS - - - - 22,484 1,516 24,000

TRANSFER STATION- IMPROVEMENTS - - - - 50,000 - 50,000

COMPACTORS - REPLACEMENT - - - - 90,000 - 90,000

BALERS - REPLACEMENT - - - - 40,000 - 40,000

IGLOO TRUCK REPLACEMENT - - - - - 30,000 30,000

MRRP RECYCLING EQUIPMENT - - - - - 30,000 30,000

MRRP SPONSORED GRANTS - - - - - 15,000 15,000

TOTAL SOLID WASTE - - - - 202,484 76,516 279,000

TRANSPORTATION DEVELOPMENT PLAN - 90,000 - - 10,000 - 100,000

KENT ISLAND SENIOR CENTER - - - - - - -

TOTAL AGING - 90,000 - - 10,000 - 100,000

RELOCATABLE CLASSROOMS - - - - 77,800 - 77,800

STEVENSVILLE MIDDLE - RENOVATIONS - - - - 1,000,000 - 1,000,000

TOTAL BOARD OF EDUCATION - - - - 1,077,800 - 1,077,800

CAPITAL EQUIPMENT (GEN FUND) - - - - 105,000 - 105,000

MAJOR MAINTENANCE FUND 150,000 - - - - - 150,000

TOTAL PARKS 150,000 - - - 105,000 - 255,000

TOTAL GENERAL CAPITAL PROJECTS 1,216,546 282,578 - - 1,713,284 1,009,347 4,221,755 Page 7

QUEEN ANNE'S COUNTY

APPROVED SPECIAL REVENUE AND ENTERPRISE FUND CAPITAL BUDGET BY YEAR

FY 2013

OPERATING

DESCRIPTION PAYGO GRANTS BONDS FUNDS CAPITAL OTHER TOTAL

CAPITAL EQUIPMENT - LANDINGS - - - 30,000 - - 30,000

MATAPEAKE PIER PARKING LOT - - - 99,000 - - 99,000

TOTAL PUBLIC LANDINGS ENTERPRISE - - - 129,000 - - 129,000

RELOCATE PIER ONE ROAD - - - - - - -

TOTAL BAY BRIDGE AIRPORT ENTERPRISE - - - - - - -

HOUSING REHABILITATION LOANS - - - - - 50,000 50,000

TOTAL HOUSING AND COMMUNITY SERVICES - - - - - 50,000 50,000

DUMP TRUCKS - 6 WHEEL CREW CAB - - - - 255,000 - 255,000

PICKUP TRUCKS - REPLACEMENT 60,000 - - - - - 60,000

LEAF VACUUM SYSTEM 20,000 - - - - - 20,000

RUBBER TIRE ROLLER - REPLACEMENT 60,000 - - - - - 60,000

STONE BOX - REPLACEMENT 125,000 - - - - - 125,000

CHIPPER - REPLACEMENT - - - - 45,000 - 45,000

MISC SMALL EQUIPMENT 120,000 - - - - - 120,000

ASPHALT OVERLAYS 305,000 195,000 - - - - 500,000

TOTAL ROADS BOARD CAPITAL PROJECTS 690,000 195,000 - - 300,000 - 1,185,000

DISCHARGE PUMP REPLACEMENTS - - - 50,000 - - 50,000

COUNTY WIDE ORTHO/PLANIMETRIC MAPPING - - - 15,000 - - 15,000

RT18 & RT552 FORCE MAIN REPLACE - PH I - - - 250,000 - - 250,000

COLLECTION STATION 'J' FORCE MAIN - - - 100,000 - - 100,000

FORCE MAIN - COX CREEK - PHASE II - - - 150,000 - - 150,000

TOTAL SEWER ENTERPRISE - - - 565,000 - - 565,000

COUNTY WIDE ORTHO/PLANIMETRIC MAPPING - - - 15,000 - - 15,000

STEVENSVILLE WTP UPGRADE - - - 50,000 - - 50,000

GRASONVILLE WTP UPGRADE - - - 50,000 - - 50,000

GAS DISINFECTION ELIMINATION PROJECT - - - 30,000 - - 30,000

OYSTER COVE WTP BUILDING - - - 50,000 - - 50,000

WATER - GENERATORS - - - 75,000 - - 75,000

TOTAL WATER ENTERPRISE - - - 270,000 - - 270,000

TOTAL NON-GENFUND CAPITAL PROJECTS 690,000 195,000 - 964,000 300,000 50,000 2,199,000 Page 8

QUEEN ANNE'S COUNTY

SPECIAL REVENUE FUNDS

APPROVED FISCAL 2013 BUDGET

HOUSING & COMMUNITY

AREA AGENCY COMMUNITY AGRICULTURAL PARTNERSHIPS TAX KENT LAW

ON AGING SERVICES PRESERVATION FOR CHILDREN DITCHES NARROWS LIBRARY

REVENUE

GRANT FUNDS 914,230 166,853 ‐ 870,717 ‐ ‐ ‐

COUNTY FUNDS 1,106,804 77,500 ‐ 153,392 ‐ ‐ ‐

OTHER ‐ 599,308 80,000 109,860 18,750 38,000 58,350

FUND BALANCE ROLLOVER ‐ 346,716 ‐ ‐ ‐ ‐ ‐

TOTAL REVENUE 2,021,034 1,190,377 80,000 1,133,969 18,750 38,000 58,350

EXPENDITURES

SALARIES & WAGES 1,062,759 246,029 ‐ ‐ ‐ ‐

CONTRACTED SERVICES 252,446 78,086 ‐ 169,119 ‐ ‐ 3,000

SUPPLIES & MATERIALS 188,333 8,625 ‐ 767,067 ‐ ‐ 55,000

PAYROLL EXPENSE 458,886 97,117 ‐ 9,460 ‐ ‐ ‐

OTHER CHARGES 57,110 760,520 80,000 63,966 18,750 38,000 350

CAPITAL OUTLAY 1,500 ‐ ‐ 124,357 ‐ ‐ ‐

TOTAL EXPENDITURES 2,021,034 1,190,377 80,000 1,133,969 18,750 38,000 58,350

IMPACT FEE FUNDS INMATE DREDGING RURAL PDR**

BOARD OF ED FIRE PARKS & REC FUND FUNDS* LEGACY FUND FUND

REVENUE

GRANT FUNDS ‐ ‐ ‐ ‐ ‐ ‐ ‐

COUNTY FUNDS ‐ ‐ ‐ ‐ ‐ ‐ ‐

OTHER 631,500 200,500 80,400 90,250 44,425 ‐ 133,853

FUND BALANCE ROLLOVER ‐ ‐ ‐ ‐ ‐ ‐ ‐

TOTAL REVENUE 631,500 200,500 80,400 90,250 44,425 ‐ 133,853

EXPENDITURES

SALARIES & WAGES ‐ ‐ ‐ ‐ ‐ ‐ ‐

CONTRACTED SERVICES ‐ ‐ ‐ 250 ‐ ‐ ‐

SUPPLIES & MATERIALS ‐ ‐ ‐ 80,000 ‐ ‐ ‐

PAYROLL EXPENSE ‐ ‐ ‐ ‐ ‐ ‐ ‐

OTHER CHARGES 631,500 200,500 ‐ 10,000 44,425 ‐ 133,853

CAPITAL OUTLAY ‐ ‐ 80,400 ‐ ‐ ‐ ‐

TOTAL EXPENDITURES 631,500 200,500 80,400 90,250 44,425 ‐ 133,853

*INCLUDES PRICE'S CREEK AND GROVE CREEK DREDGING FUNDS

**PURCHASE OF DEVELOPMENT RIGHTS

Page 9

QUEEN ANNE'S COUNTY

DEPARTMENT OF AGING

FISCAL 2013 APPROVED BUDGET

FY11 FY12 FY13

PRIOR CURRENT APPROVED

ACTUAL BUDGET BUDGET

REVENUE

GRANT FUNDS AND OTHER 1,038,549 1,088,615 9 14,230

COUNTY FUNDS 1,428,981 1,176,925 1 ,106,804

TOTAL REVENUES 2,467,530 2,265,540 2,021,034

EXPENDITURES

SALARIES & WAGES 1,295,432 1,205,190 1 ,062,759

CONTRACTED SERVICES 273,488 243,120 2 52,446

SUPPLIES & MATERIALS 202,851 190,858 1 88,333

PAYROLL EXPENSE 615,528 547,810 4 58,886

OTHER CHARGES 47,884 62,062 5 7,110

CAPITAL OUTLAY 22,773 16,500 1 ,500

TOTAL EXPENDITURES 2,457,957 2,265,540 2,021,034

SURPLUS(DEFICIT) 9,573 - -

Page 10

QUEEN ANNE'S COUNTY

HOUSING AND COMMUNITY SERVICES

FISCAL 2013 PROPOSED BUDGET

FY11 FY12 FY13

PRIOR CURRENT PROPOSED

ACTUAL BUDGET BUDGET

REVENUES

30000-TAXES - LOCAL REV 97,408 80,000 77,500

32000-INTERGOVERNMENTAL REV 300,281 368,469 166,853

38000-MISCELLANEOUS REV 6,150 158,000 158,000

39900-OTHER NON-OPERATING REV - XFER IN 214,742 - -

39900-OTHER NON-OPERATING REV - PRIOR FY FB - 347,926 346,716

39900-OTHER NON-OPERATING REV - QTRLY ALLOC 381,931 409,167 441,308

TOTAL REVENUES 1,000,512 1,363,562 1,190,377

EXPENDITURES - - -

SALARIES & WAGES 275,963 208,026 246,029

CONTRACTED SERVICES 123,239 205,700 78,086

SUPPLIES & MATERIALS 5,106 6,526 8 ,625

PAYROLL EXPENSE 135,710 97,302 97,117

OTHER CHARGES 142,996 846,008 760,520

CAPITAL OUTLAY - - -

TOTAL EXPENDITURES 683,015 1,363,562 1,190,377

SURPLUS (DEFICIT) 317,497 - -

Page 11

QUEEN ANNE'S COUNTY

AGRICULTURAL TRANSFER TAX FUND (PRESERVATION)

FISCAL 2013 APPROVED BUDGET

FY11 FY12 FY13

PRIOR CURRENT APPROVED

ACTUAL BUDGET BUDGET

REVENUES

RECORDATION TAX - - -

AGRICULTURE TRANSFER 32,625 155,000 80,000

COUNTY FUNDS 10,000 10,000 -

INTEREST 282 - -

PRIOR YEAR FUND BAL - 10,000 -

TOTAL REVENUE 42,907 175,000 80,000

EXPENDITURES

OTHER CHARGES - 175,000 80,000

TOTAL EXPENDITURES - 175,000 80,000

SURPLUS (DEFICIT) 42,907 - -

Page 12

QUEEN ANNE'S COUNTY

COMMUNITY PARTNERSHIPS FOR CHILDREN

FISCAL 2013 APPROVED BUDGET

FY11 FY12 FY13

PRIOR CURRENT PROPOSED

ACTUAL BUDGET BUDGET

COUNTY FUNDS 99,999 172,778 153,392

OTHER REVENUES 201,976 369,657 109,860

EXTRAORDINARY GAIN (LOSS) - - -

GRANT REVENUES 1,064,879 814,985 870,717

TOTAL REVENUES 1,366,854 1,357,420 1,133,969

SALARIES & WAGES 228,077 208,323 169,119

CONTRACTED SERVICES 882,541 886,693 767,067

SUPPLIES & MATERIALS 7,193 10,146 9,460

PAYROLL EXPENSE 90,823 85,503 63,966

OTHER CHARGES 158,173 166,755 124,357

CAPITAL OUTLAY - - -

TOTAL EXPENDITURES 1,366,806 1,357,420 1,133,969

SURPLUS(DEFICIT) 47 - -

Page 13

QUEEN ANNE'S COUNTY

TAX DITCH FUND

FISCAL 2013 APPROVED BUDGET

FY11 FY12 FY13

PRIOR CURRENT APPROVED

ACTUAL BUDGET BUDGET

REVENUES

INTEREST - COUNTY TAX DITCH - - -

TAX DITCHES - HARRINGTON-BEAVERDAM 3,365 2,000 2,000

INTEREST - HARRINGTON-BEAVERDAM - 4 0 -

TAX DITCHES - DOWNES, WILSON, BITTLE 1,000 1,000 1,000

INTEREST - DOWNES, WILSON, BITTLE 33 2 0 -

TAX DITCHES - BEAVERDAM 14,064 15,000 15,000

INTEREST - BEAVERDAM 195 300 -

TAX DITCHES - LONG MARSH 1,500 750 7 50

INTEREST - LONG MARSH - 15 -

TOTAL REVENUE 20,157 19,125 18,750

COUNTY DITCH FUND - - -

DOWNES WILSON BITTLE 25,280 1,020 1 ,000

HARRINGTON-BEAVERDAM 1,045 2,040 2 ,000

BEAVERDAM 10,800 15,300 15,000

LONG MARSH - 765 750

TOTAL EXPENDITURES 37,125 19,125 18,750

SURPLUS (DEFICIT) (16,968) - -

Page 14

QUEEN ANNE'S COUNTY

KENT NARROWS SPECIAL REVENUE FUND

FISCAL 2013 APPROVED BUDGET

FY11 FY12 FY13

PRIOR CURRENT APPROVED

ACTUAL BUDGET BUDGET

REVENUE

SPECIAL ASSESSMENTS PROPERTY TAX 35,799 38,000 38,000

PROPERTY TAX INTEREST 209 - -

ADMISSION & AMUSEMENT TAX 47,179 - -

PRIOR YEAR FUND BALANCE - 9,908 -

TOTAL REVENUE 83,187 47,908 38,000

EXPENDITURES

EXECUTIVE DIRECTOR - - -

ELECTRICITY 5,011 8,500 8,500

OTHER 45,987 39,408 29,500

TOTAL EXPENDITURES 50,997 47,908 38,000

NET INCOME/(LOSS) 32,190 - -

Page 15

QUEEN ANNE'S COUNTY

LAW LIBRARY

FISCAL 2013 APPROVED BUDGET

FY11 FY12 FY13

PRIOR CURRENT APPROVED

ACTUAL BUDGET BUDGET

REVENUE

DISCOVERY AND COURT FEES 11,282 14,000 14,000

FINES AND FORFEITURES 15,699 21,000 19,325

INTEREST 67 25 25

PUBLICATIONS REIMBURSEMENT 23,120 25,000 25,000

COUNTY FUNDS 9,744 6,525 -

TOTAL REVENUE 59,912 66,550 58,350

EXPENDITURES

SALARIES & WAGES - - -

CONTRACTED SERVICES 5,500 6,000 3 ,000

SUPPLIES & MATERIALS 68,184 60,000 55,000

PAYROLL EXPENSE - - -

OTHER CHARGES 9,852 550 3 50

CAPITAL OUTLAY - - -

TOTAL EXPENDITURES 83,536 66,550 58,350

NET INCOME/(LOSS) (23,624) - -

Page 16

QUEEN ANNE'S COUNTY

IMPACT FEE FUND

FISCAL 2013 APPROVED BUDGET

BOARD OF EDUCATION VOLUNTEER FIRE DEPARTMENTS PARKS & RECREATION

FY 11 FY 12 FY 13 FY 11 FY 12 FY 13 FY 11 FY 12 FY 13

ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET

BEGINNING FUND BALANCE 1,068,666 416,209 416,209 226,807 166,083 166,083 323,526 1 00,711 100,711

REVENUE

IMPACT FEE REVENUE 755,444 600,000 629,500 195,461 - 200,000 100,071 8 0,000 80,000

INTEREST 220 2,000 2,000 529 - 500 639 1,500 400

TRANSFER IN FROM GENERAL FUND - - - 40,159 - - - - -

FY12 PRIOR YEAR FUND BALANCE - 206,120 - - - - - - -

TOTAL REVENUE 755,663 808,120 631,500 236,149 - 200,500 100,710 81,500 80,400

EXPENDITURES

TRANSFER TO GENERAL FUND 1,408,120 808,120 631,500 - - - - - -

TRANSFER TO CAPITAL PROJECTS - - - - - - 323,525 8 1,500 80,400

VOLUNTEER FIRE DEPARTMENTS - - - 296,873 - 200,500 - - -

TOTAL EXPENDITURES 1,408,120 808,120 631,500 296,873 - 200,500 323,525 81,500 80,400

NET INCOME/(LOSS) (652,457) - - (60,724) - - (222,815) - -

ENDING FUND BALANCE 416,209 416,209 416,209 166,083 166,083 166,083 100,711 1 00,711 100,711 Page 17

QUEEN ANNE'S COUNTY

INMATE WELFARE FUND

FISCAL 2013 APPROVED BUDGET

FY11 FY12 FY13

PRIOR CURRENT APPROVED

ACTUAL BUDGET BUDGET

REVENUE

OTHER FED OPERATING GRANTS - 8,000 -

MERCHANDISE SALES - TAXABLE 63,256 90,000 60,000

INTEREST 429 1,000 250

MISCELLANEOUS 31,995 40,000 30,000

TOTAL REVENUE 95,681 173,250 90,250

EXPENDITURES

SALARIES & WAGES - - -

CONTRACTED SERVICES 256 250 250

SUPPLIES & MATERIALS 82,954 115,000 80,000

PAYROLL EXPENSE - - -

OTHER CHARGES 7,706 20,000 10,000

CAPITAL OUTLAY 14,853 38,000 -

TOTAL EXPENDITURES 105,769 173,250 90,250

NET INCOME/(LOSS) (10,088) - -

Page 18

QUEEN ANNE'S COUNTY

GROVE CREEK DREDGING FUND

FISCAL 2013 APPROVED BUDGET

FY11 FY12 FY13

PRIOR CURRENT APPROVED

ACTUAL BUDGET BUDGET

REVENUE

BENEFIT ASSESSMENT 20,425 24,425 20,425

USER INTEREST 499 - -

TOTAL REVENUE 20,578 24,425 20,425

EXPENDITURES

DEBT SERVICE-PRINCIPAL 20,425 24,425 20,425

TOTAL EXPENDITURES 20,425 24,425 20,425

NET INCOME/(LOSS) 153 - -

Page 19

QUEEN ANNE'S COUNTY

PRICE CREEK DREDGING FUND

FISCAL 2013 APPROVED BUDGET

FY11 FY12 FY13

PRIOR CURRENT APPROVED

ACTUAL BUDGET BUDGET

REVENUE

BENEFIT ASSESSMENT 23,753 24,200 24,000

USER INTEREST 499 - -

TOTAL REVENUE 24,252 24,200 24,000

EXPENDITURES

DEBT SERVICE-PRINCIPAL 24,000 24,200 24,000

TOTAL EXPENDITURES 24,000 24,200 24,000

NET INCOME/(LOSS) 252 - -

Page 20

QUEEN ANNE'S COUNTY

RURAL LEGACY FUND

FISCAL 2013 APPROVED BUDGET

FY11 FY12 FY13

PRIOR CURRENT APPROVED

ACTUAL BUDGET BUDGET

REVENUE

STATE PROGRAM OPEN SPACE CAP GRNT 518,300 892,631 -

INTEREST 1,772 - -

PRIOR YEAR FUND BALANCE - 242,405 -

TOTAL REVENUE 520,072 1,135,036 -

EXPENDITURES

SALARIES & WAGES - - -

CONTRACTED SERVICES 19,946 - -

SUPPLIES & MATERIALS - - -

PAYROLL EXPENSE - - -

OTHER CHARGES 1 ,092,616 1,135,036 -

CAPITAL OUTLAY - - -

TOTAL EXPENDITURES 1,112,562 1,135,036 -

NET INCOME/(LOSS) (592,490) - -

Page 21

QUEEN ANNE'S COUNTY

PURCHASE OF DEVEOPMENT RIGHTS FUND

FISCAL 2013 APPROVED BUDGET

FY11 FY12 FY13

PRIOR CURRENT APPROVED

ACTUAL BUDGET BUDGET

REVENUE

RECORDATION TAX 723,801 500,000 312,545

INTEREST 2,349 - -

PRIOR YEAR FUND BALANCE - 24,777 -

CONTRIBUTION TO FUND BALANCE - - ( 178,692)

TOTAL REVENUE 726,150 524,777 133,853

EXPENDITURES

SALARIES & WAGES - - -

CONTRACTED SERVICES - - -

SUPPLIES & MATERIALS - - -

PAYROLL EXPENSE - - -

OTHER CHARGES 307,390 524,777 133,853

CAPITAL OUTLAY - - -

TOTAL EXPENDITURES 307,390 524,777 133,853

NET INCOME/(LOSS) 418,761 - -

Page 22

QUEEN ANNE'S COUNTY

ENTERPRISE FUNDS

APPROVED FISCAL 2013 BUDGET

PUBLIC

BLUE HERON BAY BRIDGE LANDINGS SANITARY

GOLF COURSE AIRPORT AND MARINAS DISTRICT

REVENUE

USER CHARGES 220,000 522,980 341,724 6,870,132

RENTAL INCOME 86,000 92,960 4,000 ‐

FEDERAL FUNDS ‐ 2,753 19,655 ‐

STATE FUNDS ‐ ‐ 103,200 ‐

BONDS ‐ 63,209 ‐ ‐

OTHER INCOME 55,050 64,950 ‐ 2,590,835

COUNTY FUNDS 248,471 ‐ 40,599 ‐

TOTAL REVENUE 609,521 746,852 509,178 9,460,967

EXPENDITURES

SALARIES & WAGES 103,058 127,045 206,071 2,406,726

CONTRACTED SERVICES 282,300 114,525 30,050 930,500

SUPPLIES & MATERIALS 43,000 356,500 15,270 1,014,350

PAYROLL EXPENSE 14,860 34,423 82,045 1,013,875

OTHER CHARGES 166,303 114,359 145,742 3,280,516

CAPITAL OUTLAY ‐ ‐ 30,000 815,000

TOTAL EXPENDITURES 609,521 746,852 509,178 9,460,967

SURPLUS (DEFICIT) ‐ ‐ ‐ ‐

Page 23

QUEEN ANNE'S COUNTY

BLUE HERON GOLF COURSE

FISCAL 2013 APPROVED BUDGET

FY11 FY12 FY13

PRIOR CURRENT APPROVED

ACTUAL BUDGET BUDGET

REVENUES

OTHER OP GRANTS-PROG 250 2 50 2 50

RENTAL CHARGES 81,528 8 6,000 8 6,000

GOLF FEES-RESIDENT/NONRES 211,059 220,000 220,000

MERCHANDISE SALES-TAXABLE 13,899 1 2,000 1 2,000

JUNIOR GOLF LEAGUE FEES - - -

FOOD 29,745 3 0,000 3 0,000

OTHER P&REC PROGRAM CHARGES 3,000 1 0,000 1 0,000

INTEREST - - -

PROCEEDS/INSURANCE CLAIM - - -

DONATIONS 500 1 ,000 1 ,000

ADVERTISING 1,350 1 ,800 1 ,800

COUNTY FUNDS - 194,758 248,471

TOTAL REVENUE 341,294 555,808 609,521

EXPENDITURES

SALARIES & WAGES 56,258 9 2,294 1 03,058

CONTRACTED SERVICES 202,003 2 32,700 2 82,300

SUPPLIES & MATERIALS 46,111 4 3,000 4 3,000

PAYROLL EXPENSE 6,172 1 9,097 1 4,860

OTHER CHARGES 175,677 1 68,717 1 66,303

CAPITAL OUTLAY - - -

TOTAL OPERATING EXPENDITURES 486,221 555,808 609,521

OPERATING SURPLUS (DEFICIT) (144,927) - -

Page 24

QUEEN ANNE'S COUNTY

BAY BRIDGE AIRPORT

FISCAL 2013 APPROVED BUDGET

FY11 FY12 FY13

PRIOR CURRENT APPROVED

ACTUAL BUDGET BUDGET

REVENUES

INTERGOVERNMENTAL 3,716 2,846 2,753

HANGER RENT AND FUEL SALES 486,935 522,980 5 22,980

ADVERTISING REIMBURSEMENTS - - -

GENERAL RENTS 19,188 42,960 92,960

BONDS 62,740 63,804 63,209

COUNTY FUNDS - 9,870 -

OTHER REVENUES 55,442 64,970 64,950

TOTAL OPERATING REVENUE 628,022 707,430 746,852

EXPENDITURES

SALARIES & WAGES 131,596 134,164 1 27,045

CONTRACTED SERVICES 18,466 20,082 1 14,525

SUPPLIES & MATERIALS 408,033 356,500 3 56,500

PAYROLL EXPENSE 87,892 83,230 34,423

OTHER CHARGES 102,615 113,013 1 14,359

CAPITAL OUTLAY - - -

TOTAL OPERATING EXPENDITURES 748,600 706,989 746,852

OPERATING SURPLUS (DEFICIT) (120,579) 441 -

Page 25

QUEEN ANNE'S COUNTY

PUBLIC LANDINGS & MARINAS ENTERPRISE FUND

FISCAL 2013 APPROVED BUDGET

FY11 FY12 FY13

PRIOR CURRENT APPROVED

ACTUAL BUDGET BUDGET

REVENUES

RECREATION GRANTS 18,954 5,632 19,655

BOAT SLIP - - 103,200

LANDING PERMITS 195,271 200,000 195,000

ROMANCOKE PIER 50,781 4 5,000 45,000

MATAPEAKE REV 81,187 6 5,000 80,000

FINES 23,715 3 1,719 21,724

PROCEEDS BOND PREMIUM 61 - -

PROCEEDS INSURANCE CLAIM - - -

MISCELLANEOUS 2,549 - -

OTHER MISC PROGRAM - - -

GENERAL RENT REVENUE 3,456 4,000 4,000

WORKMEN'S COMPENSATION - - -

COUNTY FUNDS - - 40,599

TOTAL OPERATING REVENUE 375,974 351,351 509,178 *

EXPENDITURES

SALARIES & WAGES 207,990 218,181 206,071

CONTRACTED SERVICES 25,294 2 6,050 30,050

SUPPLIES & MATERIALS 17,444 1 4,930 15,270

PAYROLL EXPENSE 69,012 6 5,967 82,045

OTHER CHARGES 20,840 2 6,223 145,742

CAPITAL OUTLAY - - 30,000

TOTAL OPERATING EXPENDITURES 340,580 351,351 509,178 *

OPERATING SURPLUS (DEFICIT) 35,394 - -

*FOR FY2013 THE MARINAS AND PUBLIC LANDINGS FUNDS WERE MERGED

Page 26

QUEEN ANNE'S COUNTY SANITARY DISTRICT

FY2013 APPROVED BUDGET

KNS&G KNS&G TOTAL

WWATER WATER O&M

USER REVENUES 4,604,008 2,266,124 6,870,132

INSPECTION FEES 25,000 - 25,000

INTEREST 20,000 5,000 25,000

USER INTEREST 70,000 - 70,000

INTERFUND TRANSFER IN - - -

TRANSFER IN (DEBT SERVICE FUND) 1,638,698 276,637 1,915,335

DEVELOPER REVIEW & EXACTIONS 1,000 - 1,000

OTHER REVENUES 362,000 192,500 554,500

TOTAL REVENUE 6,720,706 2,740,261 9,460,967

ADMINISTRATION & INSPECTION

SALARIES & WAGES 286,808 280,898 567,706

CONTRACTED SERVICES 108,500 68,500 177,000

SUPPLIES & MATERIALS 57,000 57,000 114,000

PAYROLL EXPENSE 113,050 112,610 225,660

OTHER CHARGES 1,986,141 458,875 2,445,016

CAPITAL OUTLAY - 5,000 5,000

TOTAL 2,551,499 982,883 3,534,382

COLLECTION

SALARIES & WAGES 1,017,553 - 1,017,553

CONTRACTED SERVICES 156,500 - 156,500

SUPPLIES & MATERIALS 295,500 - 295,500

PAYROLL EXPENSE 435,684 - 435,684

OTHER CHARGES 300,000 - 300,000

CAPITAL OUTLAY 555,000 - 555,000

TOTAL 2,760,237 - 2,760,237

DISTRIBUTION

SALARIES & WAGES - 83,904 83,904

CONTRACTED SERVICES - 70,000 70,000

SUPPLIES & MATERIALS - 29,600 29,600

PAYROLL EXPENSE - 41,579 41,579

OTHER CHARGES - - -

CAPITAL OUTLAY - - -

TOTAL - 225,083 225,083

Page 27

QUEEN ANNE'S COUNTY SANITARY DISTRICT

FY2013 APPROVED BUDGET

KNS&G KNS&G TOTAL

WWATER WATER O&M

TREATMENT

SALARIES & WAGES 324,985 412,578 737,563

CONTRACTED SERVICES 173,500 173,500 347,000

SUPPLIES & MATERIALS 224,500 229,250 453,750

PAYROLL EXPENSE 126,485 184,467 310,952

OTHER CHARGES 368,500 167,000 535,500

CAPITAL OUTLAY - 255,000 255,000

TOTAL 1,217,970 1,421,795 2,639,765

SHOP

SALARIES & WAGES - - -

CONTRACTED SERVICES 120,000 60,000 180,000

SUPPLIES & MATERIALS 71,000 50,500 121,500

PAYROLL EXPENSE - - -

OTHER CHARGES - - -

CAPITAL OUTLAY - - -

TOTAL 191,000 110,500 301,500

TOTAL EXPENSES 6,720,706 2,740,261 9,460,967

Page 28