fy27 op ex budget dept head draft version 5.pdf

FY2027 Budget

TOWN OF CENTREVILLE

FISCAL YEAR 2027

DRAFT

GENERAL FUND

OPERATING BUDGET/ $13 PUT

REVENUES

Property Taxes $ 4,171,183 Local Income Taxes 2,334,619 Intergovernmental Revenue 491,927 Licenses and Permits 122,000 Charges for Services 439,251 Miscellaneous Revenue Other 366,408 Investment Earnings 75,050 Subtotal Revenues 8,000,438

TOTAL REVENUES $ 8,000,438

EXPENSES

A10 Legislative $ 54,827 A70 Planning & Zoning 59,450 A81 Municipal Buildings 47,040 A92 General Government 1,943,195 B10 Public Safety 2,502,816 B22 Emergency Services 75,000 C11 Roads 2,099,597 C22 Solid Waste 452,000 D10 Parks & Recreation 135,375 H40 Main Street 65,000 H60 Cemetery 55,453 H90 Watershed 18,250 Cost Transfer to Enterprise Funds - Net of Redspeed Revenues/Expenses 15,000 Compensatory hours payout 8,000

Capital Projects 170,000 $ 7,701,003 Debt Service A81 Municipal Buildings - C11 Roads 224,091 D10 Park/Marina 27,697 251,788 Transfer to Fund Balance 47,647

TOTAL EXPENSES $ 8,252,226

FY27 Proposed Budget - DRAFT Page 1 3/11/2026 FY2027 Budget

TOWN OF CENTREVILLE

FISCAL YEAR 2027

DRAFT

ENTERPRISE FUND

OPERATING BUDGET/ $13 PUT

REVENUES

Usage Charges Sewer $ 1,772,123 Water 1,570,234 Allocation Fees Sewer - Water - Farm Revenue Farm Rent 40,000 Service Charges Equipment & Installation 6,200 Late Penalties & Fines 70,400 Other Miscellaneous 75,000 3,533,957

TOTAL REVENUES $ 3,533,957

Project Management (ARPA) 50,000 Sewer $ 1,338,753 Water 1,314,276 Farm 83,910 General Insurance - Cost Transfer from General Fund - 2,786,939 Compensatory hours payout Capital Projects - Debt Service Sewer $ 368,500 Water 368,500 7 37,000 Transfer to Fund Balance 10,018

TOTAL EXPENSES $ 3,533,957

FY27 Proposed Budget - DRAFT Page 2 3/11/2026 FY2027 Budget Town of Centreville FY2027 Operating Budget Proposed Revenues General Fund Difference Between FY26 Budget & FY27 FY26 Actual as of Projected Account Description Dept FY24 Actual FY25 Actual 02/18/2026 FY26 Budget FY27 Budget Revenues Property Taxes 1-000-4110-0000 Real property 3 ,437,065 3,645,490 3,816,516 3,913,944 4,171,183 257,239 1-000-4120-0000 Public Utility Taxes 1 ,165,850 1,327,586 1,355,419 1,286,065 1,355,419 69,354

Subtotal Property Taxes 4 ,602,916 4,973,076 5,171,935 5,200,009 5,526,602 326,593 Local Income Taxes 1-000-4200-0000 Local Income Taxes 970,641 1,321,712 474,342 979,200 979,200 - Subtotal Local Income Taxes 970,641 1,321,712 474,342 979,200 979,200 - Subtotal Local Income taxes and PUT 2 ,136,491 2,649,298 1,829,761 2,265,265 2,334,619 69,354 Intergovernmental Revenues 1-000-4690-0000 Other State Grants 6,500 -

1-000-4690-DNR0 Other State Grants - 1-000-4690-FAC0 Other State grants 9,500 12,750 - 1-B10-4611-MSPP B10 Public safety- Police 102,064 106,118 41,410 102,064 102,064 -

1-B10-4690-0000 B10 -

1-B10-4690-LGIT B10 LGIT - Grants - 5,000 5,000 - 1-B10-4690-MDOT B10 DOT Inspections MDOT - 5,000 5,000 - 1-B10-4690-SBSE B10 Other State Grants - OT Patrols - 1-C11-4621-0000 C11 Highway User Tax 271,633 196,800 237,520 366,505 379,863 13,358 1-000-4799-0000 Payments in Lieu of Taxes - - - 7,672 - (7,672) Total Intergovernmental Revenues 373,697 318,918 291,680 486,241 491,927 5,686 Licenses & Permits

1-000-4430-0000 Amusement 2,755 1 91 1 98 5 00 5 00 - 1-000-4440-0000 License Distribution 10,003 12,569 1,841 9,000 9,000 - 1-000-4470-0000 Permit Fees 52,487 41,873 23,308 60,000 60,000 - 1-000-4480-0000 Franchise fees 47,032 43,800 41,780 50,000 50,000 - 1-000-4489-TREE Tree Fund - 5,100 1-000-4490-0000 Other Licenses, Fees 566 5,406 1 15 2,500 2,500 - Total Licenses & Permits 112,843 108,940 67,242 122,000 122,000 -

Charges for Services 1-C22-5430-0000 C22 Landfill Tipping Fees 396,041 405,757 208,709 401,700 413,751 12,051 1-000-5110-0000 Subdivision and Site Plan Fees 5,040 19,293 5,861 11,000 11,000 - 1-000-5111-0000 Zoning Appeal Board 600 1,200 1,800 1,000 1,000 - 1-000-5120-0000 Engineering and Inspection Fees 7,727 16,656 7,133 12,500 12,500 - FY27 Proposed Budget - DRAFT Page 3 3/11/2026 FY2027 Budget

Difference Between FY26 Budget & FY27 FY26 Actual as of Projected Account Description Dept FY24 Actual FY25 Actual 02/18/2026 FY26 Budget FY27 Budget Revenues 1-000-5320-0000 Parking Meters 2,476 - - 1-000-5730-0000 Fines and Forfeitures 121 3 10 4 50 7 50 7 50 - 1-000-5731-0000 7 5 - - - 2 50 2 50 - Total Other Services 412,006 443,215 223,953 427,200 439,251 12,051 Miscellaneous revenue Other 1-000-5100-SURP * Revenue Health Surplus 57,242 96,072 -

1-000-5130-0000 Marina Revenue 16,490 14,676 1,186 12,500 12,500 - 1-B10-5240-0000 B10 Police Reports 700 5 80 1,450 5 00 5 00 -

1-B10-5735-REDS B10 26,560 22,200 22,080 12,050 30,000 30,000 -

1-A81-5820-105N A81 97,611 106,872 129,269 49,985 100,000 100,000 -

1-D10-5820-0000 D10 20,392 19,194 15,231 9,597 16,500 16,500 -

1-000-5830-XMAS 1,000 1,500 1,500 -

1-B10-5830-NNOE B10 2 50 2 00 2 00 -

1-H40-5830-0000 Contributions and Donations 32,942 15,629 10,117 12,000 12,000 - 1-000-5850-0000 Other Miscellaneous Revenues 102,711 5,406 1,107 12,000 12,000 - 1-000-5850-CSTX Cannabis Sales Tax Distribution 22,533 4,402 30,000 - (30,000) 1-A92-5850-0000 A92 Miscellaneous Revenue - 1-B10-5850-0000 B10 Miscellaneous Revenues 9,645 25,000 9,978 2,000 2,000 - 1-C11-5850-0000 C11 Misc Revenue - Highway and Streets 189 -

1-H40-5850-MNST H40 Miscellaneous revenue - Main Street 13,855 10,026 5,577 17,000 17,000 - Mgr Program 1-H40-5850-FRMR H40 Miscellaneous revenue - Farmers - - - 1,100 - (1,100) Market 1-H40-5850-MSIP H40 COAG Main Street Improvement 14,493 30,726 25,000 25,000 25,000 - Grant 1-H60-5850-0000 H60 Other Miscellaneous Revenues - 1-H60-5851-0000 H60 Sale of Space 5,000 9,230 2,700 12,000 12,000 - 3-000-5851-0000 Fund 3 Sale of Space 5,000 9,230 2,700 12,000 12,000 -

1-H60-5852-0000 H60 Opening Graves 16,180 28,688 9,550 33,000 35,000 2,000 1-H60-5853-0000 H60 Monument/Marker Fees 1,380 1,840 1,000 1,500 1,500 - 1-000-5860-0000 Copies/Notary/Materials 1 0 8 11 1 00 1 00 - 1-000-5990-0000 Development Fees - 15,000 15,000 - 1-A81-5990-0000 A81 Parking QAC PWA 57,377 58,754 60,164 60,164 61,608 1,444 Subtotal Miscellaneous Other Revenue 481,479 495,227 206,575 394,064 366,408 ( 27,656)

Investment Earnings 1-000-5810-0000 Investment Earnings 3 2 41 18 50 50 - 1-000-5810-ICS0 Investment Earnings - ICS 393,566 353,959 169,956 75,000 75,000 - Total Investment Earnings 393,598 354,001 169,974 75,050 75,050 - Subtotal Operating Transfers (400,000) - - - - - Total 6 ,947,179 8,015,090 6,605,700 7,683,764 8,000,438 316,674 FY27 Proposed Budget - DRAFT Page 4 3/11/2026 FY2027 Budget Town of Centreville

FY2026 Operating Budget Department -Legislative General Fund Difference Between FY26 FY26 Actual Budget & FY27 as of Proposed Account Description FY24 Actual FY25 Actual 02/18/2026 FY26 Budget FY27 Budget Budget Expenses 1-A10-6210-0000 Legislative Expense-(Centreville Dollars/Volunteer 4,571 5,445 253 5,000 5,000 - Dinner) 1-A10-6220-QATV QAC TV for Council meetings 1,350 3,450 1,200 3,600 3,600 -

1-A10-6610-0000 Donations/Appropriations 750 1,000 100 1,000 1,000 - 1-A10-7010-0000 Salaries 23,277 22,500 10,875 22,500 22,500 -

1-A10-7010-FAML - FAMLI 600 - 101 101

1-A10-7110-0000 Pension Expense 380 878 899 21 1-A10-7110-ADMN Pension admin expense 150 (150) 1-A10-7120-0000 Workers' Comp Insurance 1,073 503 694 694 446 (248) 1-A10-7130-0000 Health Insurance (17) - 1-A10-7130-FSA0 Flexible Spending Admin fees 60 80 35 60 60 - 1-A10-7210-0000 Payroll Taxes- FICA 1,586 1,256 801 1,721 1,721 - 1-A10-7310-0000 Dues and Subscriptions 5,246 5,000 5,100 5,700 5,700 -

1-A10-7420-0000 Advertising 1,393 3,000 3,000 - 1-A10-7440-0000 Contract Services 1-A10-7530-0000 Legal Fees 3,534 629 510 3,500 3,500 - 1-A10-7810-0000 Telephone-Communications - - 1-A10-8510-0000 Convention, Meetings 1,400 2,700 300 3,800 3,800 - 1-A10-8520-0000 Lodging, Food and Travel 2,841 3,584 3,500 3,500 - Total 47,081 47,127 19,850 55,103 54,827 (276) FY27 Proposed Budget - DRAFT Page 5 3/11/2026

FY2027 Budget Town of Centreville

FY2027

Operating Budget Department -Planning and Zoning General Fund Difference Between FY26 FY26 Actual Budget & FY27 as of Proposed Account Description FY24 Actual FY25 Actual 02/18/2026 FY26 Budget FY27 Budget Budget Expenses 1-A70-6210-0000 Operations/Planning Expense - 2 09 2 50 4 00 4 00 -

1-A70-6220-QATV - - -

1-A70-6410-0000 Planning Commission Expense - 5 0 2 50 2 50 - 1-A70-6420-0000 Board of Appeals Expense ( 300) - 2 00 2 00 - 1-A70-7140-0000 Safety/Education Training - - 1 ,500 1 ,500 - 1-A70-7310-0000 Dues & Subscriptions - 1 50 1 00 3 00 200 1-A70-7420-0000 Advertising for Planning 1 01 1 08 9 1 3 00 3 00 - 1-A70-7440-0000 Contract Services 4 5,397 4 9,873 1 0,126 1 0,000 1 0,000 - 1-A70-7440-BB00 Contract Services - Reimbursable 7 ,688 1 5,826 2 2,546 -

1-A70-7440-MDIA MDIA Contract Services 2 3,083 1 2,120 6 ,993 2 5,000 2 5,000 - 1-A70-7530-0000 Legal Fees 1 8 ,000 1 5,878 1 1,866 8 ,000 2 0,000 12,000 1-A70-7530-BB00 Legal Fees - Reimbursable 2 ,246 3 ,937 1 ,216 - 1-A70-8520-0000 Lodging, Food, Travel & Meetings - 1 ,193 2 90 1 ,000 1 ,500 500 Total 86,215 99,344 53,379 46,750 59,450 12,700 Footnote 1 - Increase reflects a realignment with actual YTD spending trends

and historical expenditure patterns from the previous fiscal year FY27 Proposed Budget - DRAFT Page 6 3/11/2026 FY2027 Budget Town of Centreville FY2027 Operating Budget Department -105 N Liberty General Fund Difference FY26 Actual Between FY26 as of Budget & FY27 Account Description FY24 Actual FY25 Actual 02/18/2026 FY26 Budget FY27 Budget Proposed Budget Expenses 1-A81-6212-105N Property Taxes 11,375 11,375 1 1,717 1 3,500 1 2,500 (1,000)

1-A81-7440-0000 Contract Services - 1-A81-7440-105N Contract Services-105 N. Liberty 13,100 14,300 5,500 1 3,500 1 3,500 - 1-A81-8020-0000 Electricity - 1,500 - (1,500) 1-A81-8020-SPLY Electricity, Supply - 1,500 - (1,500) 1-A81-8021-0000 Heating 3,742 1 85 825 3,750 2,750 (1,000) 1-A81-8022-0000 Water and Sewer - 7,245 7,300 55 1-A81-8110-0000 Repairs and Maintenance 31,316 19,824 6,151 2 0,000 1 0,000 (10,000)

1-A81-8750-105N Liability Insurance 628 6 46 701 900 990 90 Total 60,161 46,331 24,894 61,895 47,040 (14,855) FY27 Proposed Budget - DRAFT Page 7 3/11/2026 FY2027 Budget Town of Centreville FY2027 Operating Budget Department -Administration General Fund Difference Between FY26 & FY26 Actual as FY27 Proposed Account Description FY24 Actual FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Budget Expenses

1-A92-6210-0000 Operating Supplies 14,159 12,345 3,578 11,550 11,550 - 1-A92-6210-EVNT Special Events 9,999 3,814 1,953 50,000 7,500 (42,500) 1-A92-6620-0000 Community Grant Passthrough 5,000 7,750 - 1-A92-7010-0000 Salaries 1 7 79,209 908,139 597,470 1,017,291 1,085,033 67,742 1-A92-7010-EOSP End of service payout 33,277 -

1-A92-7010-FAML - FAMLI 2 600 - 4,883 4,883

1-A92-7011-0000 Supplement per Employment Agreement - 1-A92-7030-0000 Salaries- Overtime 3 5,727 10,150 6,623 4,400 6,500 2,100 1-A92-7110-0000 Pension Expense 4 49,873 62,967 83,779 83,754 93,916 10,162 1-A92-7110-ADMN Pension Expense - MSRPS Admin Fee 1,921 801 1,100 (1,100) 1-A92-7120-0000 Workers' Comp Insurance 2,012 1,230 1,977 1,977 728 (1,249) 1-A92-7130-0000 Health Insurance 1 56,692 182,339 110,686 260,797 225,484 (35,313)

1-A92-7130-LIFE Life Insurance 8,764 8,959 5,054 8,803 9,752 9 49 1-A92-7130-HRA0 Health Deductible Agreement 16706 16,965 13,266 22,100 18,200 (3,900) 1-A92-7130-RET0 Retiree Stipend 2,887 1,790 1,819 7,500 7,200 (300) 1-A92-7130-FSA0 Flexible Spending Admin Fees 360 510 3,577 360 360 - 1-A92-7130-PCOR PCORI fees paid to United States Treasury 123 168 177 200 200 - 1-A92-7140-0000 Safety/Education/Training 6,255 9,081 732 10,000 10,000 -

1-A92-7190-0000 Employee Expense 2,504 1,404 3,000 3,000 - 1-A92-7210-0000 Payroll Taxes- FICA 57,032 68,173 43,890 99,615 83,502 (16,113) 1-A92-7215-0000 Payroll Taxes - SUTA - 1-A92-7310-0000 Dues and Subscriptions 1,864 3,174 410 1,200 2,200 1,000 1-A92-7420-0000 Advertising 1,436 3,254 1,232 5,000 5,000 - 1-A92-7440-0000 Contract Services-Professional Fees 36,114 102,833 55,046 125,000 100,000 (25,000)

1-A92-7440-YMCA YMCA membership fees 6,977 6,977 1-A92-7440-SFTW Software 56,596 70,923 55,204 105,000 105,000 - 1-A92-7440-GRNT Grant Writer 1,565 3,314 374 5,000 2,500 (2,500) 1-A92-7520-0000 Accounting & Audit Fees 11,745 11,118 13,010 15,000 15,000 - 1-A92-7530-0000 Legal Fees 20,041 16,142 12,258 25,000 20,000 (5,000) 1-A92-7540-0000 Merchant and Credit Card Fees - 1-A92-7740-CC00 Computer Supplies and Maintenance 1,885 7,152 1,334 7,500 7,500 -

1-A92-7810-0000 Telephone/Internet 12,523 11,521 6,778 8,000 9,000 1,000 1-A92-7910-0000 Postage 2,034 4,270 2,997 3,200 3,500 3 00 1-A92-8020-0000 Electricity 1,304 1,097 774 1,400 1,610 2 10 1-A92-8020-EDTS - Economic Development Charging Station 1,747 2,206 1,595 2,700 2,970 2 70 1-A92-8020-SPLY Electricity, Supply 1,306 1,336 895 942 1,036 94 1-A92-8020-SPTS - Economic Development Charging Station Supply 792 1,328 1,011 785 864 79

1-A92-8021-0000 Heating 1,126 3,000 3,000 - FY27 Proposed Budget - DRAFT Page 8 3/11/2026 FY2027 Budget Difference Between FY26 & FY26 Actual as FY27 Proposed Account Description FY24 Actual FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Budget 1-A92-8110-0000 Repairs and Maintenance 1,052 454 108 2,500 2,500 - 1-A92-8190-0000 Repair & Maintenance-Vehicle - 1-A92-8191-0000 Vehicle Fuel/Oil - 1-A92-8510-0000 Convention, Meetings 5 4,199 3,799 1,000 3,000 5,000 2,000

1-A92-8520-0000 Lodging and Travel 5 6,357 10,781 5,054 7,500 10,000 2,500 1-A92-9120-0000 Bank Fees 1,015 395 190 400 400 - 1-000-8750-0000 Liability Insurance 53,830 60,423 57,847 64,846 71,331 6,484 Total 1,648,206 1,093,103 1,969,421 1,943,195 ( 26,225) Cost Transfer to Enterprise Fund 1-A92-7010-ALLO Salaries - Allocation of Cost - 1 - - 1-A92-7030-ALLO Salaries - OT Allocation of Cost ( 1,088) - - -

1-A92-7110-ALLO Pension Expense - Allocation of Cost - 1 ( 9,475) - - 1-A92-7120-ALLO Worker's Comp Insurance - Allocation of Cost (382) - - 1-A92-7130-ALLO Health & Life Ins - Allocation of Cost - 1 (31,246) - - - 1-A92-7210-ALLO Payroll Taxes - FICA - Allocation of Cost - 1 (10,836) - - - Total Cost Transfer to Enterprise Fund (53,027) - - - - FY27 Proposed Budget - DRAFT Page 9 3/11/2026 FY2027 Budget

Difference Between FY26 & FY26 Actual as FY27 Proposed Account Description FY24 Actual FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Budget Footnote 1 - Increase based on proposed April 1, 2026 Paypoint HR Recommended Salary Scale, 1st phase 40th Percentile Market rates (2nd phase FY28 to 50th Percentile), and 3% Mid-Year COLA 2 - Expenditure increase reflects the mid-fiscal year implementation of

the Maryland Family and Medical Leave Insurance (FAMLI) program.

Effective January 1, 2027, the employer is responsible for a statemandated contribution of 0.45% of covered wages (representing 50% of the total 0.9% program rate) for all qualifying employees 3 - Overtime increase is based on year-to-date (YTD) spending trends for the current fiscal year, reflecting annualized projections of actual operational requirements 4 - Personnel cost increases are attributable to a state-mandated

adjustment in the MSRPS pension employer contribution rate 5 - Increase for attendance costs for MML, IOFM, HR conferences FY27 Proposed Budget - DRAFT Page 10 3/11/2026 FY2027 Budget Town of Centreville FY2027 Operating Budget Department -Police General Fund Difference Between FY26 FY26 Actual as of Budget & FY27 Account Description FY24 Actual FY25 Actual 02/18/2026 FY26 Budget FY27 Budget Proposed Budget

Expenses 1-B10-6210-0000 Operating Supplies/Equipment 15,777 4 9,005 16,122 30,000 30,000 - 1-B10-6210-CPK9 K9 expenses 32 1 2,124 9,696 15,000 10,000 ( 5,000) 1-B10-6210-EVE0 Special Events 1,881 7,780 5,068 7,500 7,500 - 1-B10-6210-LGIT LGIT Grant Money Expenses 23,868 - 1-B10-6210-METR Meters Operating Supplies - - 1-B10-6430-0000 Parking Study - - 1-B10-6510-0000 Crime Prevention - 3,000 1,500 ( 1,500)

1-B10-6530-0000 Emergency Management 205 - 1,500 1,000 (500) 1-B10-7010-0000 Salaries 1 926,556 1,094,248 647,729 1,086,095 1,174,721 88,626

1-B10-7010-FAML - FAMLI 2 600 - 5,286 5,286

1-B10-7011-0000 Supplement per employment agreement - 1-B10-7030-0000 Salaries- Overtime 86,045 102,977 71,355 83,000 83,000 - 1-B10-7031-0000 Salaries- Overtime Reimbursable 161 1 0,660 2,755 - 1-B10-7110-0000 Pension Expense 3 238,196 307,375 345,974 395,497 414,518 19,021 1-B10-7110-ADMN Pension Expense - MSRPS Admin Fee 1,921 1,740 2,050 ( 2,050) 1-B10-7120-0000 Workers' Comp Insurance 105,097 6 4,252 93,496 93,496 78,634 (14,862)

1-B10-7130-0000 Health Insurance 4 272,519 141,505 255,863 359,185 1 03,322 1-B10-7130-Life-Life Insurance 9,811 1 0,228 6,309 11,922 9,939 ( 1,983) 1-B10-7130-FSA0 Flex Spending Accounts 110 195 794 120 120 - 1-B10-7130-HRA0 Health Deductible Reimbursement 18220 17,352 14,893 27,500 29,900 2,400 1-B10-7130-RET0 Retiree Stipend 1,327 1,230 459 7,200 4,800 ( 2,400) 1-B10-7140-0000 Safety, Education, and training 3,643 5,305 794 5,000 5,000 -

1-B10-7150-0000 Uniforms/Clothing 12,422 2,740 7,436 15,000 15,000 - 1-B10-7151-0000 Uniforms/Cleaning 3,516 2,740 - 5,400 3,000 ( 2,400) 1-B10-7190-0000 Employee Expense 135 827 - 1,000 1,000 - 1-B10-7210-0000 Payroll Taxes- FICA 74,355 9 2,966 53,690 112,779 96,216 (16,564) 1-B10-7310-0000 Dues and Subscriptions 150 283 170 500 500 - 1-B10-7420-0000 Advertising 383 230 1,000 500 (500) 1-B10-7440-0000 Contract Services 62,992 4 0,088 28,265 40,000 40,000 -

1-B10-7440-SFTW Software 628 6,297 15,000 15,000 - 1-B10-7440-YMCA YMCA membership fees 9,823 1-B10-7445-REDS Redspeed Fees 12,550 8,910 4,720 25,000 15,000 (10,000) 1-B10-7530-0000 Legal Fees 1,105 - 119 5,000 3,000 ( 2,000) 1-B10-7710-0000 Office Supplies/Printing 1,185 672 120 3,000 1,500 ( 1,500) 1-B10-7810-0000 Telephone/Communications 13,771 6,744 13,455 13,000 (455) FY27 Proposed Budget - DRAFT

Page 11 3/11/2026 FY2027 Budget Difference Between FY26 FY26 Actual as of Budget & FY27 Account Description FY24 Actual FY25 Actual 02/18/2026 FY26 Budget FY27 Budget Proposed Budget 1-B10-7910-0000 Postage 193 43 37 129 129 - 1-B10-8020-0000 Electricity 1,136 1,313 888 1,000 1,100 100 1-B10-8020-SPLY Electricity, Supply 2,891 2,249 1,540 1,500 1,650 150 1-B10-8110-0000 Repairs and Maintenance 21,612 5,894 2,431 7,000 7,000 -

1-B10-8190-0000 Repair & Maintenance-Vehicle 35,257 2 4,669 10,821 22,000 22,000 - 1-B10-8191-0000 Gas, Oil - Vehicles 38,561 3 7,987 22,171 38,295 38,295 - 1-B10-8510-0000 Convention, Meetings - - - 4,000 2,000 ( 2,000) 1-B10-8520-0000 Lodging, Food and Travel 88 - 4,000 2,000 ( 2,000) Total 1 ,907,080 1 ,502,628 2 ,339,801 2 ,502,816 1 61,692 Footnote 1 - Increase based on proposed April 1, 2026 Paypoint HR

Recommended Salary Scale, 1st phase 40th Percentile Market rates (2nd phase FY28 to 50th Percentile), and 3% Mid-Year COLA 2 - Expenditure increase reflects the mid-fiscal year implementation of the Maryland Family and Medical Leave Insurance (FAMLI) program. Effective January 1, 2027, the employer is responsible for a state-mandated contribution of 0.45% of covered wages (representing 50% of the total 0.9%

program rate) for all qualifying employees 3 - Personnel cost increases are attributable to a state-mandated adjustment in the Law Enforcement Officers’ Pension System (LEOPS) employer contribution rate 4 - Increase in health insurance premiums is primarily driven by claims, overall trend, changes in workforce composition, including the filling of vacant positions and employee transitions to more comprehensive coverage plans

FY27 Proposed Budget - DRAFT Page 12 3/11/2026 FY2027 Budget Town of Centreville FY2027 Operating Budget Department -Goodwill Volunteer Fire Company General Fund Difference Between FY26 FY26 Actual as Budget & FY27 Account Description FY24 Actual FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Proposed Budget Expenses 1-B22-6610-CAPL Goodwill Fire Co Reimbursable Grant 20,000 20,000 20,000 20,000 20,000 -

1-B22-6610-OPER Goodwill Fire Co Reimbursable Grant 15,000 15,000 15,000 15,000 15,000 - 1-B22-6615-CAPL EMS Reimbursable Grant 25,000 25,000 25,000 25,000 25,000 - 1-B22-6615-OPER EMS Reimbursable Grant 15,000 15,000 15,000 15,000 15,000 - Total 75,000 75,000 75,000 75,000 75,000 - FY27 Proposed Budget - DRAFT Page 13 3/11/2026 FY2027 Budget Townof Centreville FY2027 Operating Budget Department -Streets

Difference Between FY26 FY26 Actual as Budget & FY27 Account Description FY24 Actual FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Proposed Budget Expenses 1-C11-6122-0000 Street Lights 1 47,880 1 43,038 86,711 1 39,725 1 39,725 - 1-C11-6122-SPLY Street Lights Supply 27,566 24,123 15,200 18,630 18,630 - 1-C11-6123-0000 Snow Removal 2,152 11,953 30,147 11,550 20,000 8,450 1-C11-6210-0000 Operating Supplies 32,328 27,500 23,291 35,000 40,000 5,000

1-C11-6220-0000 Small Tools and Equipment 3,941 8,536 3,207 6,000 6,000 - 1-C11-6220-ALLO Small Tools and Equipment - Allocation of Cost - 1-C11-7010-0000 Salaries 1 5 86,175 6 40,448 3 15,421 5 76,151 7 10,583 1 34,432

1-C11-7010-FAML - FAMLI 2 600 - 3,198 3,198

1-C11-7010-EOSP Salary-End of Service Payout - 1-C11-7030-0000 Overtime Regular 18,313 15,595 13,226 18,000 18,000 - 1-C11-7110-0000 Pension Expense 3 38,086 45,523 47,121 50,524 72,066 21,542 1-C11-7110-ADMN Pension Expense - MSRPS Admin Fee 1,921 601 - 1,105 ( 1,105) 1-C11-7120-0000 Workers' Comp Insurance 38,676 21,549 30,189 31,788 32,298 510 1-C11-7130-0000 Health Insurance 4 1 16,735 1 49,192 73,809 1 54,275 2 59,481 1 05,206

1-C11-7130-LIFE Life Insurance 5,216 6,053 3,995 7,680 7,827 147 1-C11-7130-FSA0 Flex Spending Accounts 180 285 758 180 180 - 1-C11-7130-HRA0 Health Deductible Reimbursement 11,389 9,805 13,650 20,800 7,150 1-C11-7130-RET0 Retiree Stipend 3,622 2,263 1,408 9,600 7,200 ( 2,400) 1-C11-7140-0000 Safety/Education/Training 9,094 17,949 10,603 28,000 28,000 - 1-C11-7150-0000 Uniforms/Clothing 5 11,162 19,710 11,905 18,000 23,000 5,000

1-C11-7190-0000 Employee Expense 1,756 2,792 779 6,200 6,200 - 1-C11-7210-0000 Payroll Taxes- FICA 45,695 47,416 24,375 57,930 55,737 ( 2,193) 1-C11-7310-0000 Dues and Subscriptions - 283 170 630 630 - 1-C11-7420-0000 Advertising 1,170 545 895 2,000 2,000 - 1-C11-7440-0000 Contract Services 50,337 54,618 18,908 60,000 60,000 - 1-C11-7440-EQRE Equipment Rentals 44 3,915 902 5,000 5,000 - 1-C11-7440-SFTW Software -

1-C11-7440-YMCA YMCA membership fees 6,580 1-C11-7440-SIDE Sidewalk Refurbishment & Maintenance - 1-C11-7440-STRE Streets, Curbing, Pothole Repair (HUR) * 2 14,993 1 45,514 1 20,983 3 66,505 3 79,863 13,358 1-C11-7440-TREE Contract Services - Trees - 15,000 5,000 ( 10,000) 1-C11-7450-SIDE Sidewalk Revolving Fund Multi-Year 24,950 50,000 50,000 - 1-C11-7440-TEMP Temporary Employees - 1-C11-7530-0000 Legal Fees 2,988 187 1,500 1,500

1-C11-7710-0000 Office Supplies 1,209 1,536 1,575 1,050 2,000 950 1-C11-7740-CC00 Computer Supplies and Maintenance 2,095 3,898 2,000 2,500 500 1-C11-7810-0000 Telephone/Internet 3,714 4,253 2,694 4,000 4,000 - 1-C11-8020-0000 Electricity 1,849 1,823 1,178 3,750 3,000 (750) 1-C11-8020-SPLY Electricity, Supply 1,104 3,113 636 4,000 4,600 600 FY27 Proposed Budget - DRAFT Page 14 3/11/2026 FY2027 Budget

Difference Between FY26 FY26 Actual as Budget & FY27 Account Description FY24 Actual FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Proposed Budget 1-C11-8021-0000 Heating 24,699 29,193 16,638 23,000 23,000 - 1-C11-8110-0000 Repairs and Maintenance 6 13,217 21,062 28,112 15,000 23,000 8,000 1-C11-8190-0000 Repair & Maintenance-Vehicle 14,430 23,859 10,127 15,000 15,000 - 1-C11-8191-0000 Gas, Oil - Vehicles 18,896 13,828 8,943 20,000 20,000 -

1-C11-8510-0000 Convention, Meetings 3,554 2,675 10,000 8,000 ( 2,000) 1-C11-8520-0000 Lodging, Food and Travel 12,028 7,952 12,000 15,000 3,000 Total Expenses 1,517,923 953,186 1,792,923 2,099,597 3 00,094 Cost Transfer to Enterprise Fund 1-C11-7010-ALLO Salaries - Allocation of Cost (111,373) - - 1-C11-7030-ALLO Salaries - OT Allocation of Cost ( 3,479) - - - 1-C11-7110-ALLO Pension Expense - Allocation of Cost ( 7,236) - -

1-C11-7120-ALLO Worker's Comp Insurance - Allocation of Cost ( 7,348) - - 1-C11-7130-ALLO Health Insurance - Allocation of Cost (23,033) - - 1-C11-7210-ALLO Payroll Taxes - FICA - Allocation of Cost ( 8,682) - - - 1-C11-6220-0000 Small tools & equipment - Total Cost Transfer to Enterprise Fund (161,151) - - - - Debt 1-C11-8920-CDA0 Debt Payments 2007 CDA LGIF - 1-C11-8920-CDA0 Debt Payments 2007 CDA LGIF - Refinance -

1-C11-8921-CDA0 Debt Payments 2012 CDA LGIF $ 512,987 $ 221,544 - 1-C11-8922-CDA0 Debt Payments 2016 CDA LGIF-2016 Road Improvements $ 3 2,934 $ 2 9,559 $ 2 7,959 $ 222,794 $ 224,091 1,297 Total Debt $ 545,921 $ 251,103 $ 2 7,959 $ 222,794 $ 224,091 1,297

* Highway User Revenue estimated from State of MD

** Safety, education, and training, uniforms & clothing, employee expense, conventions/meetings, and lodging, food, and travel have had all budgets moved from C21/C24 based on employees department Footnote 1 - Increase based on proposed April 1, 2026 Paypoint HR Recommended Salary Scale, 1st phase 40th Percentile Market rates (2nd phase FY28 to 50th Percentile), and 3% Mid-Year COLA/ Includes 2 new FT positions

2 - Expenditure increase reflects the mid-fiscal year implementation of the Maryland Family and Medical Leave Insurance (FAMLI) program. Effective January 1, 2027, the employer is responsible for a state-mandated contribution of 0.45% of covered wages (representing 50% of the total 0.9% program rate) for all qualifying employees 3 - Personnel cost increases are attributable to a state-mandated adjustment

in the MSRPS pension employer contribution rate and the proposed 2 additional positions.

4 - Increase in health insurance premiums is primarily driven by claims, overall trend, changes in workforce composition, including the filling of vacant positions and employee transitions to more comprehensive coverage plans - Also adding 2 new positions which are budgeted at the highest rate 5 -Increase in vendor costs for the upcoming FY 6 - Increase reflects a realignment with actual YTD spending trends and

historical expenditure patterns from the previous fiscal year FY27 Proposed Budget - DRAFT Page 15 3/11/2026 FY2027 Budget Town of Centreville FY2027 Operating Budget Department -Waste Removal General Fund Difference Between FY26 FY26 Actual as Budget & FY27 Account Description FY24 Actual FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Proposed Budget Expenses 1-C22-6210-0000 Operating Supplies 1 ,226 - 2 21 5 ,000 1 ,000 (4,000)

1-C22-6310-0000 Landfill Fees 5,305 4,738 3,115 21,000 21,000 - 1-C22-7440-0000 Contract Services 371,973 368,369 248,116 409,500 20,000 ( 389,500) 1-C22-7440-RECY Recycling services 57,000 57,000 1-C22-7440-TRSH Trash services 298,000 298,000 1-C22-7440-YDWS Yard Waste services 55,000 55,000 1-C22-8191-0000 Gas, Oil - Vehicles - Total 378,504 373,107 251,451 435,500 452,000 16,500 FY27 Proposed Budget - DRAFT

Page 16 3/11/2026 FY2027 Budget Town of Centreville FY2027 Operating Budget Department -Parks and Playgrounds Difference Between FY26 FY26 Actual as Budget & FY27 Account Description FY24 Actual FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Proposed Budget Expenses 1-D10-6150-0000 Street Decorations 3 ,573 5 ,698 4 ,394 7 ,500 7 ,500 - 1-D10-6210-0000 Operating Supplies 3 ,976 2 ,701 1 ,393 7 ,000 7 ,000 -

1-D10-6210-WHAR Operating Supplies 5 19 1 ,613 1 ,619 2 ,625 2 ,625 - 1-D10-6212-WHAR Property Taxes 2 ,163 2 ,163 2 ,262 2 ,800 2 ,800 - 1-D10-6430-0000 Park Advisory Board (revolving account) 1 0,033 2 ,708 1 ,062 6 ,500 6 ,500 - 1-D10-6440-0000 Community Programs - - 1-D10-7440-0000 Contract Services 1 6 0,904 5 9,631 2 6,681 6 1,305 6 5,000 3 ,695 1-D10-7440-CBTG Chesapeake Bay Trust Grant - 1-D10-7440-PHRA Phragmites Eradication - 1 ,085 1 0,000 1 0,000 -

1-D10-7440-WHAR Contract Services 9 ,221 1 0,513 5 ,286 1 6,800 1 3,800 ( 3,000) 1-D10-8020-0000 Electricity 5 76 6 88 5 03 1 ,000 1 ,150 1 50 1-D10-8020-SPLY Electricity, Supply 3 1 1 2 48 5 00 5 75 7 5 1-D10-8020-SPWH Wharf Electricity, Supply 4 ,169 8 42 8 04 3 ,250 2 ,250 ( 1,000) 1-D10-8020-WHAR Electricity 2 ,665 2 ,170 1 ,005 3 ,250 2 ,250 ( 1,000) 1-D10-8021-WHAR Heating - - 1-D10-8110-0000 Repairs and Maintenance 2 ,308 1 6,173 2 ,532 3 ,150 3 ,500 3 50

1-D10-8110-WHAR Repairs and Maintenance 1 ,818 2 ,324 1 ,206 5 ,250 5 ,250 - 1-D10-8191-0000 Gas, Oil - Vehicles 2 ,848 1 ,986 1 ,451 5 ,175 5 ,175 - Total 109,211 51,532 136,105 135,375 ( 730) Debt 1-D10-8920-0000 Debt payments (Refinance Wharf Property) 1-D10-8922-CDA0 Debt Payments CDA LGIF 2016 Bond 2 5,550 2 7,382 3 ,456 2 7,536 2 7,697 1 60 Total 25,550 27,382 3,456 27,536 27,697 1 60 Footnote

1 - Increase in contracted costs with the current contractors FY27 Proposed Budget - DRAFT Page 17 3/11/2026 FY2027 Budget Town of Centreville FY2027 Operating Budget Department -MainStreet General Fund Difference Between FY26 FY26 Actual as Budget & FY27 Account Description FY24 Actual FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Proposed Budget Expenses 1-H40-6210-0000 Operating Supplies 12

1-H40-6210-BUSI Downtown Appreciation Day-Special Events 5 00 2 ,397 8 56 2 ,500 2 ,500 - 1-H40-6210-COVD SERI Grant - 1-H40-6210-MICR Upper Shore Ag Micro Grant 2 ,600 - 1-H40-6210-MNST Operating Supplies 2 0,390 1 8,956 1 0,052 1 5,200 1 5,200 - 1-H40-6210-MSEV Mainstreet Events 2 0,233 1 9,128 5 ,195 1 3,100 1 3,100 - 1-H40-6210-MSIP MainStreet Improvement Grant 8 ,783 1 5,775 2 1,299 2 5,000 2 5,000 -

1-H40-6210-REGR Business Resilliency Grant 1 1,640 - 1-H40-6210-REST Project Restore - 1-H40-7310-0000 Dues and Subscriptions 6 0 6 3 0 3 00 3 00 - 1-H40-7440-0000 Contract Services 7 21 8 49 2 ,000 2 ,000 - 1-H40-7440-MNST Contract Services 4 ,733 1 ,088 6 00 4 ,600 4 ,600 - 1-H40-7440-SERI Seri Grant Expenses - 1-H40-8510-0000 Convention, Meetings 2 67 1 ,316 1 95 1 ,500 1 ,500 - 1-H40-8520-MNST Lodging, Travel 1 70 4 57 - 8 00 8 00 -

Total 70,096 59,972 38,227 65,000 65,000 - Revenues 1-H40-5830-0000-Contributions and Donations 32,942 15,629 10,117 12,000 12,000 $ - 1-H40-5850-MNST-Mainstreet 13,855 10,026 2,742 17,000 17,000 $ - 1-H40-5850-MSIP COAG Main St Improvement Grant 30,726 25,000 25,000 $ - Total H40 Revenue $ 4 6,797 $ 5 6,381 $ 1 2,859 $ 5 4,000 $ 5 4,000 $ - FY27 Proposed Budget - DRAFT Page 18 3/11/2026 FY2027 Budget

Town of Centreville FY2027 Operating Budget Department -Cemetery General Fund Difference Between FY26 FY26 Actual as Budget & FY27 Account Description FY24 Actual FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Proposed Budget Expenses 1-H60-6210-0000 Operating Supplies 648 155 1,100 550 (550) 1-H60-6430-0000 Cemetery Advisory Committee * - 5,070 1,678 2,600 2,750 150 1-H60-7440-0000 Contract Services 1 39,032 41,579 25,925 42,500 47,500 5 ,000

1-H60-7530-0000 Legal Fees 357 - 300 300 - 1-H60-8020-0000 Electricity 743 823 491 1,000 1,150 150 1-H60-8020-SPLY Electricity, Supply 105 138 82 350 403 53 1-H60-8021-0000 Heating - 1-H60-8110-0000 Repairs and Maintenance 442 1,453 932 1,100 2,000 900 1-H60-8190-0000 Repairs & Maintenance-Vehicle - 1-H60-8191-0000 Gas, Oil - Vehicles 649 - - 1,631 800 (831) 1-H60-8750-0000 Liability Insurance - Total 41,620 49,575 29,108 50,581 55,453 4 ,872

Footnote *Approved in FY21 to use 90% interest earned from Perpetual Care Acct for Cemetery Advisory Committee 1 - Increase reflects a realignment with actual YTD spending trends and historical expenditure patterns from the previous fiscal year FY27 Proposed Budget - DRAFT Page 19 3/11/2026 FY2027 Budget Town of Centreville FY2027 Operating Budget Department -Watershed General Fund Difference Between FY26

FY26 Actual as Budget & FY27 Account Description FY24 Actual FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Proposed Budget Expenses 1-H90-6210-0000 Operating Supplies 23 0 1-H90-7010-0000 Salaries-Other 0 1-H90-7140-0000 Education, Training / Advertise - 1,000 1,000 0 1-H90-7210-0000 Payroll Taxes- FICA 0 1-H90-7440-0000 Contract Services 5 6 244 131 2,000 2,000 0 1-H90-7440-DNR0 Contract Services - DNR grant 0

1-H90-7530-0000 Legal 0 1-H90-7810-0000 Telephone 0 1-H90-8110-0000 Repairs and Maintenance 4,471 - 4,500 4,500 0 1-H90-8190-0000 Repairs & Maintenance-Vehicle (Street Sweeper) 1 5,710 14,709 6,000 7,500 1500 1-H90-8191-0000 Gas, Oil - Vehicles 1,574 1,010 401 3,250 3,250 0 1-H90-8750-0000 Liability Insurance 0 Total 11,811 15,985 532 16,750 18,250 1,500 Footnote 1 - Increase reflects the historical expenditure patterns from the

previous fiscal year/Anticipated maintanance for street sweeper FY27 Proposed Budget - DRAFT Page 20 3/11/2026 FY2027 Budget Town of Centreville FY2027 Operating Budget Proposed Revenues Enterprise Fund Difference Between FY26 Budget & FY27 FY26 Actual as of Projected Account Description FY24 Actual FY25 Actual 02/18/2026 FY26 Revenue FY27 Revenue Revenues Sewer Revenue 7-C21-5410-0000 Sewer 1 ,512,503 1,337,340 841,483 1,687,736 1,772,123 84,387

7-C21-5411-0000 Sewer Penalty - 7-C21-5452-0000 Sewer Connection Charge (1) 300 6 00 2 00 6 00 6 00 - 7-C21-5811-CDA0 CDA LGIF Interest Income Wastewater Collection - 7-C21-5820-0000 Farm Revenue - 7-C21-5850-0000 Other miscellaneous revenues 2,500 1,617 - - 7-C21-5900-CDA0 Sewer CDA LGIF Bond Proceeds - 7-C21-5999-0000 In-Kind Contribution Developer - Total Sewer 1 ,515,303 1,339,557 841,683 1,688,336 1,772,723 8 4,387

Water Revenue 7-C24-5440-0000 Water 1 ,359,862 1,214,488 783,200 1,495,461 1,570,234 74,773 7-C24-5441-0000 Water Penalty 44,721 83,363 55,450 55,000 55,000 - 7-C24-5442-0000 Vacant Lots (2) 10,550 8,950 4,600 12,400 12,400 - 7-C24-5450-0000 Other Water Charges 1,905 8,528 3,300 3,000 3,000 - 7-C24-5451-0000 Meter Equipment (1) 1,993 18,467 10,958 5,000 5,000 - 7-C24-5452-0000 Water Connection Charge (1) 300 6 00 2 00 6 00 6 00 -

7-C24-5453-0000 I&I Study Charge - 7-C24-5811-CDA0 CDA LGIF Interest Income Water Treatment - 7-C24-5811-CDA1 CDA LGIF Interest Income Water Distribution - 7-C24-5820-0000 Rent Revenue - 7-C24-5850-0000 Other miscellaneous revenues 6,562 1 50 1,650 - 7-C24-5870-0000 USDA CRP Revenue - 7-C24-5900-0000 Long Term Debt Proceeds - 7-C24-5900-CDA0 Long Term Debt Proceeds - 7-C24-5999-0000 In-Kind Contribution Developer -

Total Water 1 ,425,893 1,334,546 859,358 1,571,461 1,646,234 7 4,773 FY27 Proposed Budget - DRAFT Page 21 3/11/2026 FY2027 Budget Difference Between FY26 Budget & FY27 FY26 Actual as of Projected Account Description FY24 Actual FY25 Actual 02/18/2026 FY26 Revenue FY27 Revenue Revenues 7-C26-5120-0000 Sewer Allocation Fees 27,766 52,062 36,877 ( 36,877) 7-C27-5121-0000 Water Allocation Fees 16,310 30,582 21,662 ( 21,662)

7-C25-5870-0000 Farm Revenue other than sale of crop 59,000 59,000 59,000 40,000 ( 19,000) 7-C25-5870-CRP0 Rental Revenue - USDA CRP Payment - 7-000-5730-0000 Other fines and forfeitures 5 0 1 00 50 (50) 7-000-5735-0000 Merchant Acct Admin Fees - 7-000-5810-0000 Investment Earnings 266,002 251,937 164,234 75,000 75,000 - 7-000-5819-0000 Interest on Delinquent Accounts - 7-000-5850-0000 Other miscellaneous revenues 12,863 - 104,223 -

Total Other 310,129 393,581 327,556 192,590 115,000 ( 77,590) Total Enterprise Fund Revenues 3 ,251,325 3,067,684 2,028,598 3,452,387 3,533,957 8 1,570

(1) Meter Equip/Water Connection calculated on 6 hookups

New Water Rate with 5% increase New Sewer Rate with 5% increase

(2) Based on current 62 vacant lots ($50 X 4 quarters)

FY27 Proposed Budget - DRAFT Page 22 3/11/2026 FY2027 Budget Town of Centreville FY2027 Operating Budget Department -Sewer Enterprise Fund Difference Between FY26 FY26 Actual as Budget & FY27 Account Description FY23 Actual FY24 Actual FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Proposed Budget Expenses 7-C21-6210-0000 Operating Supplies 6,290 6,309 1,832 4,647 7,000 7,000 - 7-C21-6211-0000 Merchant Fees -

7-C21-6220-0000 Small Tools and Equipment 715 6,202 2,219 695 7,000 7,000 - 7-C21-6220-ALLO Small Tools and Equipment - - 7-C21-6360-0000 Sludge Generator Fee 1,243 1,169 2,588 2,588 - 7-C21-6510-0000 Chemicals and Lab Supplies 66,290 63,163 40,179 20,803 60,000 60,000 - 7-C21-7010-0000 Salaries 1 1 47,848 43,839 50,026 55,695 97,098 1 02,682 5,584 7-C21-7010-EOSP Salary-End of Service Payout -

7-C21-7010-FAML - FAMLI 2 300 - 462 462

7-C21-7030-0000 Overtime Regular 2,716 - 7-C21-7110-0000 Pension Expense 3 5,961 1,953 4,494 7,218 2,724 7-C21-7110-ADMN Pension Expense - MSRPS Admin Fee 604 302 553 (553) 7-C21-7120-0000 Workmen's Comp Insurance 8,138 1,682 924 2,805 4,500 2,629 (1,871) 7-C21-7130-0000 Health Insurance 4 15,456 17,189 6,413 7,625 10,505 16,030 5,525 7-C21-7130-LIFE Life Insurance 1,515 585 498 292 525 1,049 525 7-C21-7130-FSA0 Flex Spending Accounts 6 8 3 0 4 3 2 8 3 0 3 0 -

7-C21-7130-HRA0 HRA - Sewer Health Reimbursement 0 638 650 1,313 998 (315) 7-C21-7130-RET0 Retiree Stipend 6 8 1,501 996 557 1,200 1,200 - 7-C21-7140-0000 Safety/Education/Training 1,872 3,192 223 - 7-C21-7150-0000 Uniforms/Clothing 1,485 1,843 - 7-C21-7190-0000 Employee Expense 298 209 5 5 1 0 1 5 1 5 - 7-C21-7210-0000 Payroll Taxes-FICA 6,251 3,210 3,716 4,169 9,467 7,855 (1,612) 7-C21-7310-0000 Membership Dues 794 293 446 1,159 2,000 2,000 -

7-C21-7420-0000 Advertising 2,657 1,353 641 525 525 - 7-C21-7440-0000 Contract Services 5 2 73,532 5 13,651 5 17,313 5 06,959 6 31,480 8 00,000 1 68,520 7-C21-7440-COLL Sewer - Collection 7,929 - 913 - 7,350 7,350 - 7-C21-7440-EQRE Equipment Rental - 7-C21-7440-TRMT Sewer - Treatment - 7-C21-7440-SFTW Contract Fees - Software - 314 - 7-C21-7440-YMCA YMCA membership fees 254 7-C21-7520-0000 Audit Fees 5,321 5,872 5,559 6,505 7,500 7,500 -

7-C21-7530-0000 Legal Fees 603 323 612 884 3,105 3,105 - 7-C21-7550-0000 Contract Temporary Help - 7-C21-7710-0000 Office/Bldg/Plant Supplies 8 9 0 378 138 735 735 - 7-C21-7740-CC00 Computer Supplies and Maintenance - 1,047 2,500 2,500 - FY27 Proposed Budget - DRAFT Page 23 3/11/2026 FY2027 Budget Difference Between FY26 FY26 Actual as Budget & FY27 Account Description FY23 Actual FY24 Actual FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Proposed Budget

7-C21-7810-0000 Telephone/Internet 3,535 4,172 2,228 1,656 4,000 2,344 7-C21-7910-0000 Postage 1,194 756 1,375 750 1,260 1,260 - 7-C21-8020-0000 Electricity 8,745 31,557 22,743 14,352 20,000 23,000 3,000 7-C21-8020-SPLY Electricity, Supply 12,861 45,913 34,955 19,461 32,000 36,800 4,800 7-C21-8110-0000 Repairs and Maintenance 26,239 17,416 748 14,250 12,600 12,600 - 7-C21-8110-DSCH R&M - Discharge - -

7-C21-8110-COLL R&M Collection 2 26,511 - 645 21,000 21,000 - 7-C21-8120-0000 Repair & Maintenance - Pumps and Wells 156 - 7-C21-8130-0000 Repairs and Maintenance- Plant 38,108 26,917 10,049 45,000 45,000 - 7-C21-8190-0000 Repair & Maintenance-Vehicle 642 4,662 663 3,675 3,675 - 7-C21-8191-0000 Gas, Oil - Vehicles 3,381 1,349 1,209 5,175 5,175 - 7-C21-8510-0000 Conventions & Meetings 2,080 338 - 7-C21-8520-0000 Lodging, Food and Travel 4,697 184 4 6 -

7-C21-8610-0000 Interest Expense - General 1 42,562 1 17,986 1 24,148 58,234 1 18,067 1 09,758 (8,309) 7-C21-8611-0000 Bond Administrative Fee 7,328 29,897 1,600 800 - 7-000-8750-0000 Liability Insurance 26,672 28,923 32,509 35,760 3,250 Total 983,099 967,830 884,807 767,826 1,154,425 1,338,753 184,074 Cost Transfer to Enterprise Fund 7-C21-7010-ALLO Salaries - Allocation of Cost 81,744 1 29,712 - - -

7-C21-7030-ALLO Salaries - OT Allocation of Cost 976 2,284 - - - 7-C21-7110-ALLO Pension Expense - Allocation of Cost 4,940 8,356 - - - 7-C21-7120-ALLO Worker's Comp Insurance - Allocation of Cost 3,005 3,865 - - - 7-C21-7130-ALLO Health & Life Ins - Allocation of Cost 16,467 31,481 - - - 7-C21-7210-ALLO Payroll Taxes - FICA - Allocation of Cost 6,066 5,418 - - - 7-C21-6220-0000 Small tools & equipment -

7-C21-7440-0000 - Contract Fees - Software - - Total Cost Transfer to Enterprise Fund 113,198 181,114 - - - - - FY27 Proposed Budget - DRAFT Page 24 3/11/2026 FY2027 Budget Difference Between FY26 FY26 Actual as Budget & FY27 Account Description FY23 Actual FY24 Actual FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Proposed Budget Debt Payments 7-C21-2710-MDE0 (ARRA Direct Water Loan) 1 15,615 -

7-C21-8620-0000 Debt Payments - 7-C21-8620-CDA0 Debt Payments - WWTP Collection Sys Imprv - 7-C26-2791-USDA USDA RUS Loan #9201 - 7-C21-2712-0000 Debt Payments - 2016 LGIF Bond 8 8,750 9 0,050 9 1,250 9 1,250 9 3,750 9 6,250 2,500 7-C21-2713-0000 Debt Payments - 2017 LGIF Bond 2 48,750 2 49,000 2 56,250 2 56,250 2 65,250 2 72,250 7,000 Total Debt 453,115 339,050 347,500 347,500 359,000 368,500 9,500

Total All 1,549,412 1,487,994 1,232,307 1,115,326 1,513,425 1,707,253 193,574 ** Safety, education, and training, uniforms & clothing, employee expense, conventions/meetings, and lodging, food, and travel have had all budgets moved from C21/C24 based on employees department Footnote 1 - Increase based on proposed April 1, 2026 Paypoint HR Recommended Salary Scale, 1st phase 40th Percentile Market rates

(2nd phase FY28 to 50th Percentile), and 3% Mid-Year COLA/Halfyear Project Manager costs added in as ARPA ends 12/31/2026 2 - Expenditure increase reflects the mid-fiscal year implementation of the Maryland Family and Medical Leave Insurance (FAMLI) program. Effective January 1, 2027, the employer is responsible for a state-mandated contribution of 0.45% of covered wages (representing 50% of the total 0.9%

program rate) for all qualifying employees 3 - Personnel cost increases are attributable to a state-mandated adjustment in the MSRPS pension employer contribution rate 4 - Increase in health insurance premiums is primarily driven by claims, overall trend, changes in workforce composition, including the filling of vacant positions and employee transitions to more comprehensive coverage plans 5 - Increases in cost of current WWTP operations contract

FY27 Proposed Budget - DRAFT Page 25 3/11/2026 FY2027 Budget Town of Centreville FY2027 Operating Budget Department -Water Enterprise Fund Difference Between FY26 Budget & FY27 FY26 Actual as Proposed Account Description FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Budget Expenses 7-C24-6210-0000 Operating Supplies 6 ,863 4 ,595 1 5,000 1 5,000 - 7-C24-6211-0000 Merchant Fees - 7-C24-6220-0000 Small Tools and Equipment 2 ,618 4 ,091 7 ,000 7 ,000 -

7-C24-6230-0000 Water Meter Expense 3 1,087 4 8,525 1 30,000 1 30,000 - 7-C24-6510-0000 Chemicals and Lab Supplies 1 7 4,268 5 3,728 4 0,000 7 0,000 3 0,000 7-C24-7010-0000 Salaries 2 5 0,026 7 5,113 1 35,013 1 43,130 8,117 7-C24-7010-EOSP Salary-End of Service Payout -

7-C24-7010-FAML - FAMLI 3 3 00 - 6 44 644

7-C24-7030-0000 Overtime Regular - 7-C24-7110-0000 Pension Expense 4 5,562 7,840 11,177 3,337 7-C24-7110-ADMN Pension Expense - MSRPS Admin Fee 3 02 5 53 (553) 7-C24-7120-0000 Workmen's Comp Insurance 923 2,805 2,308 2,629 321 7-C24-7130-0000 Health Insurance 5 6 ,348 1 1,412 1 9,340 2 3,163 3,823 7-C24-7130-LIFE Life Insurance 4 98 2 92 5 25 1 ,049 525 7-C24-7130-FSA0 Flex Spending Accounts 4 3 2 8 3 0 3 0 -

7-C24-7130-HRA0 HRA - Water 6 50 1 ,937 9 88 (949) 7-C24-7130-RET0 Retiree Stipend 1 ,057 5 57 1 ,200 1 ,200 - 7-C24-7140-0000 Safety/Education/Training 2 23 - 7-C24-7150-0000 Uniforms/Clothing - 7-C24-7190-0000 Employee Expense 5 5 1 0 1 5 1 5 - 7-C24-7210-0000 Payroll Taxes -FICA 3,716 5,633 13,164 10,949 ( 2,214) 7-C24-7310-0000 Dues and Subscriptions 8 04 5 33 2 ,000 2 ,000 - 7-C24-7420-0000 Advertising 2 ,288 6 41 3 ,675 3 ,675 -

7-C24-7440-0000 Contract Services 6 4 24,732 2 37,286 4 13,822 4 75,000 6 1,178 7-C24-7440-BB00 Contract Services - - 7-C24-7440-SFTW Contract Services - Software - 7-C24-7440-YMCA YMCA membership fees 2 54 7-C24-7520-0000 Audit Fees 5 ,559 6 ,505 7 ,500 7 ,500 - 7-C24-7530-0000 Legal Fees 3 40 2 38 2 59 1 ,000 741 7-C24-7550-0000 Contract Temporary Help - 7-C24-7710-0000 Office/Bldg/Plant Supplies 2 60 4 6 5 25 5 25 -

7-C24-7740-CC00 Computer Supplies and Maintenance 2 ,500 2 ,500 - 7-C24-7810-0000 Telephone/Internet 7 ,003 3 ,775 7 ,350 7 ,000 (350) 7-C24-7810-GATE Service/Internet for Gateway System 1 ,481 8 85 1 ,035 1 ,500 465 FY27 Proposed Budget - DRAFT Page 26 3/11/2026 FY2027 Budget Difference Between FY26 Budget & FY27 FY26 Actual as Proposed Account Description FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Budget

7-C24-7910-0000 Postage 7 50 1 ,890 1 ,890 - 7-C24-8020-0000 Electricity 2 7,871 1 1,365 3 0,000 3 4,500 4,500 7-C24-8020-SPLY Electricity, Supply 1 29,142 9 9,023 1 20,000 1 38,000 1 8,000 7-C24-8110-0000 Repairs and Maintenance 4 ,726 4 ,678 1 2,600 1 2,600 - 7-C24-8110-DIST Equipment Repairs and Maintenance 1 0,500 1 0,500 - 7-C24-8130-0000 Repairs and Maintenance- Plant 4 4,989 6 ,243 4 5,000 4 5,000 -

7-C24-8190-0000 Repair & Maintenance-Vehicle 4 ,650 6 63 4 ,200 4 ,200 - 7-C24-8191-0000 Gas, Oil - Vehicles 1 ,349 1 ,209 4 ,140 4 ,140 - 7-C24-8510-0000 Conferences, Conventions & Meetings 8 35 - 7-C24-8520-0000 Travel Expenses 4 6 - 7-C24-8610-0000 Interest - General 5 8,234 1 18,067 1 09,758 ( 8,309) 7-C24-8611-0000 Bond Administrative Fee 8 00 - 7-000-8750-0000 Liability Insurance 2 8,923 3 2,509 3 5,760 3,250

7-C24-9120-0000 Bank Fees - Total 833,521 675,676 1,191,497 1,314,276 122,525 Cost Transfer to Enterprise Fund 7-C24-7010-ALLO Salaries - Allocation of Cost - - - 7-C24-7030-ALLO Salaries - OT Allocation of Cost - - - 7-C24-7110-ALLO Pension Expense - Allocation of Cost - - - 7-C24-7120-ALLO Worker's Comp Insurance - Allocation of Cost - - - 7-C24-7130-ALLO Health & Life Ins - Allocation of Cost - - -

7-C24-7210-ALLO FICA - Allocation of Cost - - - 7-C24-6220-0000 Small tools & equipment - 7-C24-7440-0000 - Contract Fees - Software - - Total Cost Transfer to Enterprise Fund - - - - - Debt Payments 7-C24-8620-0000 Debt Payments - 7-C24-8620-CDA0 Debt Payments - Water Distrib & Treatment - 7-C24-2711-0000 Debt Payments - 2012 LGIF Bond - 7-C24-2712-0000 Debt Payments - 2016 LGIF Bond 9 1,250 9 1,250 9 3,750 9 6,250 2,500

7-C24-2713-0000 Debt Payments - 2017 LGID Bond 2 56,250 2 56,250 2 65,250 2 72,250 7,000 Total Debt 347,500 347,500 359,000 368,500 9,500 Total Water Expenses 1,181,021 1,023,176 1,550,497 1,682,776 132,025

* Safety, education, and training, uniforms & clothing, employee expense,

conventions/meetings, and lodging, food, and travel have had all budgets moved from C21/C24 based on employees department FY27 Proposed Budget - DRAFT Page 27 3/11/2026 FY2027 Budget Difference Between FY26 Budget & FY27 FY26 Actual as Proposed Account Description FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Budget Footnote 1 - Based on increase in chemical and lab supply costs and current/previous FY spending

2 - Increase based on proposed April 1, 2026 Paypoint HR Recommended Salary Scale, 1st phase 40th Percentile Market rates (2nd phase FY28 to 50th Percentile), and 3% Mid-Year COLA/Half-year Project Manager costs added in as ARPA ends 12/31/2026 3 - Expenditure increase reflects the mid-fiscal year implementation of the Maryland Family and Medical Leave Insurance (FAMLI) program.

Effective January 1, 2027, the employer is responsible for a statemandated contribution of 0.45% of covered wages (representing 50% of the total 0.9% program rate) for all qualifying employees 4 - Personnel cost increases are attributable to a state-mandated adjustment in the MSRPS pension employer contribution rate 5 - Increase in health insurance premiums is primarily driven by claims, overall trend, changes in workforce composition, including the filling of

vacant positions and employee transitions to more comprehensive coverage plans 6 - Increases in cost of current WWTP operations contract FY27 Proposed Budget - DRAFT Page 28 3/11/2026 FY2027 Budget Town of Centreville FY2027 Operating Budget Department - Difference Between FY26 Actual as FY26 Budget & FY27 Account Description FY24 Actual FY25 Actual of 02/18/2026 FY26 Budget FY27 Budget Proposed Budget

Expenses 7-C25-6210-0000 Operating Supplies- Farm 1 ,504 1 ,787 1 ,350 1 ,500 1 ,500 - 7-C25-7440-0000 Contract services 4 8,595 6 6,160 1 6,865 4 0,000 4 0,000 - 7-C25-7530-0000 Legal Fees 3 23 - - 7-C25-8020-0000 Utilities - Electric 4 64 4 84 2 45 1 ,000 6 50 ( 350) 7-C25-8020-SPLY Utilities - Electric Supply 2 64 3 77 8 4 4 00 4 60 6 0 7-C25-8110-0000 Equipment Repair & Maintenance 2 5,156 1 9,334 4 ,248 4 0,000 4 0,000 -

7-C25-8190-0000 Equipment Repair & Maintenance-Vehicle - 7-C25-8191-0000 Gas, Oil - Vehicles 1 ,444 - - 1 ,300 1 ,300 - 7-C25-8510-0000 Conference/Meetings 4 20 - Total 7 8,171 8 8,142 2 2,793 8 4,200 8 3,910 ( 290) FY27 Proposed Budget - DRAFT Page 29 3/11/2026 FY2026 Budget

CONSTANTS FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27

Payroll Social Security 6.20% 6.20% 6.20% 6.20% 6.20% 6.20% 6.20% 6.20% Taxes Medicare 1.45% 1.45% 1.45% 1.45% 1.45% 1.45% 1.45% 1.45% Total 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% Pension State Pension 5.85% 6.71% 7.04% 7.40% 7.79% 8.44% 9.75% 9.99% Pension LEOPS 36.20% 36.91% 38.07% 39.64% 39.56% Worker's Comp FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 Clerical 0 .15 0.17 0.2 0.13 0.14 0.21 0.18 0.18 0.18 0.109

Police 3 .98 4.2 4.5 3.47 3.83 5.84 6.55 6.55 6.55 6.151 Municipal 2 .53 3.17 3.25 2.42 3.04 4.80 4.48 4.48 4.8 4.53 FY26 Proposed Budget - DRAFT Page 30 3/11/2026 FY2027 Budget FY 27 2016 Bond 2016 Bond 2016 Bond 2017 Bond 2017 Bond 2017 Bond Payments Principal Interest Admin Fee Principal Interest Admin Fee Total FY 26 Payments Oct 1 2026 $57,658.25 $1,629.71 $59,287.96 Apr 1 2027 $385,000.00 $57,658.25 $1,629.71 $444,287.96

Oct 1 2026 $79,112.56 $1,001.26 $80,113.82 Apr 1 2027 $544,500.00 $79,112.56 $1,001.26 $624,613.82 Total $385,000.00 $115,316.50 $3,259.42 $544,500.00 $158,225.12 $2,002.52 $1,208,303.56 Total Principal FY27-$929,500 2016 Bond balance as of 06/30/27 $4,471,000 Total Interest FY27-$273,541.62 2017 Bond balance as of 06/30/27 $4,270,000 Total Admin Fee FY27-$5,261.94 Total Balance $8,741,000 2016 Bond Maturity- 04/01/36 (Roadway and Park Improvements, USDA Refinance, & Refinance Bank Loan)

2017 Bond Maturity-04/01/27 for 10 year loan, 04/01/37 for 20 year loan, 04/01/47 for 30 year loan) 2016 Bond Principal-1-D10-8922-CDA0(.055)-$21,175/1-C11-8922-CDA0(.445)-$171,325/7-C21-2712-0000(.250)-$96,250/7-C24-2712-0000(.250)-$96,250 2016 Bond Interest-1-D10-8922-CDA0(.055)-$6,342.41/1-C11-8922-CDA0 (.445)-$51,315.84/7-C21-8610-0000(.250)-$28,829.13/7-C24-8610-0000(.250)-$28,829.13 2016 Bond Admin Fee-1-D10-8922-CDA0(.055)-$179.26/1-C11-8922-CDA0(.445)-$1,450.44/7-C21-8611-0000(.250)-$814.86/7-C24-8611-0000(.250)-$814.86

2017 Bond Principal-7-C21-2713-0000 (50%)-$272,250/7-C24-2713-0000(50%)-$272,250 General Fund portion of debt -- 27% 2017 Bond Interest-7-C21-8610-0000(50%)-$79,112.56/7-C24-8610-0000 (50%)-$79,112.56 Enterprise Fund portion of debt -- 73% 2017 Bond Admin Fee-7-C21-8611-0000 (50%)-$1,001.26/7-C24-8611-0000 (50%)-$1,001.26 D10-Parks C11-Streets 7-C21-Sewer 7-C24-Water FY27 Proposed Budget - DRAFT Page 31 3/11/2026