FY2021 Resolution & Budget

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

20-11
A RESOLUTION TO ESTABLISH THE FISCAL YEAR 2021
ANNUAL BUDGET AND APPROPRIATIONS
WHEREAS a public hearing has been held on May 26 at 7:00pm at the Liberty Building;
BE IT RESOLVED THIS 9th day of June 2020, by the County Commissioners of Queen Anne's
County, that except as otherwise provided herein, a real estate tax rate for Fiscal Year 2021
of $.8471 per $100 of assessed valuation, which is .0113 cents above constant yield, be and
is hereby adopted;
AND BE IT FURTHER RESOLVED, pursuant to Sections 5-22 et seq. of the Code of Public Local
Laws of Queen Anne’s County, Maryland that the tax rate for the municipality of Centreville
shall be $.7295 per $100 of assessed valuation, and the tax rate for the municipality of
Millington shall be $.7694 per $100 of assessed valuation;
AND BE IT FURTHER RESOLVED that a tax rate for Fiscal Year 2021 of $2.1178 per $100 of
assessed valuation for operating personal property of a public utility and operating personal
property used to generate electricity for sale, be and is hereby adopted;
AND BE IT FURTHER RESOLVED that the County income tax rate remain unchanged at
3.20%;
AND BE IT FURTHER RESOLVED that, pursuant to the authority of Queen Anne's County
Ordinance Number 92-11 providing for a Kent Narrows Commercial Management and
Waterfront Improvement District, a supplemental real property tax at a rate of $.06 per
$100 of assessed valuation be and is hereby adopted for Fiscal Year 2021. The tax shall be
levied on those properties subject to such a tax under the provisions of Ordinance Number
92-11;
AND BE IT FURTHER RESOLVED that the annual sewer and water operations and
maintenance rate escalator for all Sanitary District rate schedules for the Fiscal Year 21
budget year is set at 2.5%, with the exception of the Southern Kent Island Subdistrict which
shall see no increase in rates;
AND BE IT FURTHER RESOLVED that, effective July 1, 2016, funds generated by the
recordation tax established under County Ordinance No. 08-17 shall be applied,
apportioned and expended as follows:
A. $0.15 of the $4.95 recordation tax rate shall be paid to the Critical Workforce
Program administered by the Department of Housing and Community Services.
B. The balance of the funds generated by the recordation tax shall be payable to
the General Fund.
Effective July 1, 2016, County Resolution 15-07 shall be null, void and of no further
force or effect.
AND BE IT FURTHER RESOLVED that Other Post-Employment Benefits shall continue to be
funded in accordance with the approved 10-year plan;
PAGE 1

AND BE IT FURTHER RESOLVED that financial status reports shall be provided to the
Commissioners on a quarterly basis;
AND BE IT FURTHER RESOLVED that in Fiscal Year 2021 the Bay Bridge Airport shall continue
repayment of the $1,308,000 loan from the General Fund at 3 percent interest for a
remaining term of 16 years;
AND BE IT FURTHER RESOLVED that the fee for Residential Solid Waste Disposal Ticket
Books will increase by $5 to $55 per book in Fiscal Year 2021, and will increase to $60 per
book in Fiscal Year 2022;
AND BE IT FURTHER RESOLVED that the Volunteer Fire Companies may carry forward their
capital budget allocations for fire and station related equipment, from one fiscal year to the
next, while they are still required to submit receipts and evidence of items purchased, and
must maintain these capital funds in a separate account with no commingling of these funds
with any other account;
AND BE IT FURTHER RESOLVED that the Board of Education will be funded at Maintenance
of Effort or $1,542,178 above the Fiscal Year 2020 budget.
AND BE IT FURTHER RESOLVED that the Board of Education budget is adopted by category,
in accordance with the Maryland Annotated Code, Education Article, Section 5-101. Any
transfers between categories must be approved by the County Commissioners (Section 5-
105), including, within 30 days after the adoption of the budget, the changes to categories
which reflect how the alterations to the budget approved by the County Commissioners will
be implemented (Section 5-103). In implementing this provision, upon adoption of the
Board of Education’s budget as reconciled to the approved County contribution, the Board
must submit their revised budget by category for approval of the County Commissioners.
AND BE IT FURTHER RESOLVED that the revenue received from the personal property tax on
solar generation of electricity shall be budgeted for farmland preservation.
AND BE IT FURTHER RESOLVED that there will be a review of outstanding balances for
capital projects at the close of Fiscal Year 2020.
AND BE IT FURTHER RESOLVED that there will be a continuing annual review of capital
projects based on annual budgeted amounts versus annual spending.
AND BE IT FURTHER RESOLVED that any savings from capital projects shall be returned to
the General Capital Projects Fund. Any re-appropriation of said savings requires the
approval of the County Commissioners. Project funds must be expended within three years.
AND BE IT FURTHER RESOLVED that the proposed budgets for the General Fund, the Special
Revenue Funds, the Enterprise Funds, and the Capital Projects funds for Fiscal Year 2021,
copies of which are attached hereto, as a part hereof, be and are hereby adopted.
PAGE 2

AS WITNESS the hands and seals of the County Commissioners of Queen Anne’s
County, Maryland the day and year above written.
ATTEST: THE COUNTY COMMISSIONERS OF
QUEEN ANNE’S COUNTY
_____________________________
James J. Moran
___________________
Margie Houck _____________________________
Executive Assistant Jack N. Wilson
_____________________________
Stephen Wilson
_____________________________
Philip L. Dumenil
_____________________________
Christopher M. Corchiarino
PAGE 3

FY2021 BUDGET REVENUES
COUNTY COMMISSIONERS'S BUDGET
GENERAL FUND REVENUE
FY21 FY20-FY21
FY19 Actual FY20 Budget Approved $ Change
Revenue Sources - By Type
Taxes
Real & Personal Prop Taxes 68,767,383 68,516,949 70,130,041 1,613,092
Income Taxes 55,282,162 56,223,688 52,415,276 ( 3,808,412)
Public Utility Tax 1,810,526 1 ,600,000 1 ,850,000 250,000
Admission & Amusement Tax 1 55,913 171,700 160,000 (11,700)
Hotel Tax 6 50,613 626,200 463,085 (163,115)
Franchise Fee 4 85,521 500,000 485,000 (15,000)
Recordation Taxes 5,806,760 5 ,531,750 5 ,250,000 (281,750)
Transfer Taxes 2,093,502 2 ,012,894 1 ,820,663 (192,231)
State Shared Taxes/Highway User 1,121,945 1 ,166,193 1 ,250,000 83,807
Licenses & Permits 6 84,773 643,564 641,055 (2,509)
Intergovernmental 2,192,929 2 ,079,949 2 ,050,000 (29,949)
Service Charges 2,976,554 2 ,819,000 2 ,500,000 (319,000)
Miscellaneous
Interest & Insurance Income 1,201,645 400,000 350,000 (50,000)
Rents 1 84,465 164,500 154,500 (10,000)
Fines 81,384 89,500 90,500 1,000
Other Income 6 51,923 398,250 355,000 (43,250)
Transfers In - 1 ,425,251 1 ,833,980 408,729
Revenue Stabilization - - 2 ,031,440 2,031,440
Fund Balance - 688,603 - (688,603)
TOTAL REVENUES 144,147,998 145,057,991 143,830,540 (1,227,451)
TAX RATES:
1. Real Property Tax revenue for FY21 is based on a rate of $.8471 per $100 of assessed valuation for all
properties in Queen Anne's County
2. Railroad and Public Utilities Tax and operating personal property used to generate electricity for sale
for FY21 is based on a rate of $2.1178 per $100 of assessed valuation
3. Local Income Tax revenue for FY2021 is based on a rate of 3.20% of the Maryland Taxable Income
4. Recordation Tax revenue for FY21 is based on a rate of $4.95 per $500 of the value of the recorded transaction
5. Transfer Tax revenue for FY21 is based on a rate of .5% of the dollar consideration presented for recording
The rate drops to .25% for First time Maryland Homebuyers who occupy the property as their principal residence
6. Hotel tax revenue for FY21 is based on a rate of 5% of the value of the rental of rooms for sleeping
accommodations provided to transients
7. Admissions and Amusement Tax revenue for FY21 is based on a rate of 5% of the value of the
amusement or admission
PAGE 4

QUEEN ANNE'S COUNTY
FY2021 EXPENDITURES
COUNTY COMMISSIONERS' BUDGET
FY21 FY20-FY21 %
FY19 Actual FY20 Budget Approved $ Change Change
County Administration
County Commissioners 407,055 479,206 483,644 4,438 0.9%
Executive 446,403 445,460 431,232 (14,228) -3.2%
Legal 415,732 471,700 501,700 30,000 6.4%
Budget & Finance 1,202,017 1,287,883 1,337,801 49,918 3.9%
Information Technology 1,462,936 1,670,791 1,948,644 277,853 16.6%
Human Resources 548,914 640,727 625,316 (15,411) -2.4%
Economic & Tourism Development 447,778 618,585 679,737 61,152 9.9%
QAC-TV 364,338 398,641 410,390 11,749 2.9%
TOTAL 5,295,173 6,012,993 6,418,464 405,471 6.7%
Community Services
Area Agency on Aging 1,398,544 1,816,281 1,877,529 61,248 3.4%
Housing & Community Services 730,543 848,536 621,730 (226,806) -26.7%
Local Management Board 438,449 430,786 432,045 1,259 0.3%
TOTAL 2,567,536 3,095,603 2,931,304 (164,299) -5.3%
Planning & Zoning 1,874,529 2,008,237 2,046,822 38,585 1.9%
Public Safety
Detention Center 4,580,674 5,197,772 5,102,975 (94,797) -1.8%
Emergency Services 9,080,539 10,036,973 10,106,685 69,712 0.7%
TOTAL 13,661,213 15,234,745 15,209,660 (25,085) -0.2%
Public Works
Administration 576,481 634,715 542,432 (92,283) -14.5%
Animal Services* - - 748,648 748,648 100%
Engineering 553,330 726,297 853,584 127,287 17.5%
General Services 2,248,146 2,531,743 2,498,696 (33,047) -1.3%
Roads 4,292,841 5,111,437 4,980,542 (130,895) -2.6%
Solid Waste 1,468,406 1,724,640 1,650,368 (74,272) -4.3%
Property Management 109,847 105,150 320,180 215,030 204.5%
TOTAL 9,249,051 10,833,982 11,594,450 760,468 7.0%
Parks and Recreation
Parks 3,529,332 4,287,414 4,144,974 (142,440) -3.3%
Recreation 776,564 952,080 1,063,523 111,443 11.7%
Airport 195,374 59,942 59,669 (273) -0.5%
Golf Course 143,012 290,953 198,388 (92,565) -31.8%
TOTAL 4,644,282 5,590,389 5,466,554 (123,835) -2.2%
SUBTOTAL GENERAL COUNTY GOVT: 37,291,784 42,775,949 43,667,254 891,305 2.1%
*Note: Animal Welfare League received $550,000 in FY2020 for animal services.
PAGE 5

QUEEN ANNE'S COUNTY
FY2021 EXPENDITURES
COUNTY ADMINISTRATOR'S BUDGET
FY21 FY20-FY21 %
FY19 Actual FY20 Budget Approved $ Change Change
Board of Education 56,884,381 59,491,381 61,033,559 1,542,178 2.6%
Other Agencies
State's Attorney's Office 1,255,255 1 ,369,012 1 ,375,380 6,368 0.5%
4-H Park 82,941 84,200 93,300 9,100 10.8%
Sheriff's Office 7,646,917 8 ,652,460 8 ,191,366 ( 461,094) -5.3%
Orphans' Court 80,843 99,148 88,143 (11,005) -11.1%
Circuit Court 476,413 625,980 709,297 83,317 13.3%
Fire Protection & Rescue 3,704,084 3 ,949,818 3 ,959,026 9,208 0.2%
Chesapeake College 2,012,986 2 ,061,413 2 ,009,418 (51,995) -2.5%
QAC Free Library 1,833,513 1 ,889,225 1 ,957,600 68,375 3.6%
Board of Elections 715,911 942,694 969,448 26,754 2.8%
Health Department 1,899,887 2 ,439,658 2 ,450,480 10,822 0.4%
Social Services 368,219 176,305 175,479 (826) -0.5%
Soil Conservation Service 206,369 216,997 207,406 (9,591) -4.4%
UMD Extension Service 290,988 339,294 345,563 6,269 1.8%
TOTAL 2 0,574,326 22,846,204 22,531,906 (314,298) -1.4%
Debt
Board of Education 7,138,967 7 ,317,891 6 ,074,728 (1,243,163) -17.0%
General County Government 5,028,711 5 ,755,201 5 ,701,898 (53,303) -0.9%
TOTAL 1 2,167,678 13,073,092 11,776,626 (1,296,466) -9.9%
Other
Intergovernmental 469,696 638,686 663,686 25,000 3.9%
General Insurance 468,252 670,000 700,000 30,000 4.5%
Benefits/OPEB 3,043,510 3 ,428,854 4 ,106,425 677,571 19.8%
Local Grants 758,156 575,045 691,675 116,630 20.3%
Transfer to Capital/Other 8,299,143 1 ,164,289 419,659 (744,630) -64.0%
Non-Departmental 928,514 1 ,126,748 539,300 (587,448) -52.1%
Salary Lapse - (1,124,856) (2,124,856) (1,000,000) 88.9%
Contingency 251,496 392,599 425,306 32,707 8.3%
Contingency for Budget Savings - - ( 600,000) (600,000) 100.0%
TOTAL 1 4,218,767 6,871,365 4 ,821,195 (2,050,170) -29.8%
TOTAL GENERAL FUND: 141,136,936 145,057,991 143,830,540 (1,227,451) -0.85%
PAGE 6

Queen Anne's County
Board of Education
FY2020-2021 Budget Appropriation & Categories
FY2020 FY2021 FY2021 FY2021
County COUNTY
BOE BOE Commissioners FY2020-2021 APPROPRIATION
Board of Education Approved Request Approved Change
Revenues
Current Expense - Maint. of Effort 59,491,381 61,033,559 61,033,559 1,542,178
Above Maint. Of Effort - 3,548,645 - -
County Total 59,491,381 64,582,204 61,033,559 1,542,178 61,033,559
State (unrestricted) 35,804,703 36,609,569 36,609,569 804,866
Federal (unrestricted) - - - -
Restricted 7,376,465 7,376,465 7,376,465 -
Fund Balance 234,000 - 200,000 (34,000)
Board Sources 440,000 440,000 440,000 -
TOTAL 103,346,549 109,008,238 105,659,593 2,313,044
Categories
Administration 2,056,226 2,168,874 2,102,248 46,021
Mid-Level Administration 5,020,983 5,296,050 5,133,360 112,377
Instruction 41,461,178 43,732,568 42,389,139 927,961
Special Education 9,307,466 9,817,362 9,515,780 208,314
Student Personnel Services 494,089 521,157 505,147 11,058
Health Services 809,213 853,545 827,325 18,111
Transportation 7,336,061 7,737,956 7,500,253 164,192
Operation of Plant 6,391,338 6,741,478 6,534,386 143,047
Maintenance of Plant 1,975,130 2,083,335 2,019,336 44,206
Fixed Charges 21,637,348 22,822,718 22,121,622 484,275
Restricted Programs 6,857,517 7,233,196 7,010,998 153,481
TOTAL 103,346,549 109,008,238 105,659,593 2,313,044
PAGE 7

Queen Anne's County
Budget: FY2021
Department of Aging
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
Transfer In $ 1,400,901 $ 1,816,281 $ 1,877,529 $ 61,248 3.4%
Intergovernmental 1,144,742 1,072,767 1,124,691 51,924 4.8%
Charges for Services 91,183 116,100 116,100 - 0.0%
Miscellaneous 67,498 38,000 71,000 33,000 86.8%
Total Revenue 2,704,324 3,043,148 3,189,320 1 46,172 4.8%
Expenditures
Salaries & Wages 1,505,391 1,583,712 1,672,812 89,100 5.6%
Contracted Services 247,521 281,943 289,769 7,826 2.8%
Supplies & Materials 241,107 340,882 351,510 10,628 3.1%
Benefits 627,215 726,161 754,379 28,218 3.9%
Other Charges 77,376 95,450 105,850 10,400 10.9%
Capital Outlay - 15,000 15,000 - 0.0%
Total Expenditures 2,698,610 3,043,148 3,189,320 1 46,172 4.8%
Operating Surplus (Deficit) $ 5,714 $ - $ - $ -
PAGE 8

Queen Anne's County
Budget: FY2021
Bay Bridge Airport
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
Transfer In $ 217,778 $ 59,942 $ 59,669 $ (273) -0.5%
Intergovernmental 725,109 2,075 - (2,075) -100.0%
Charges for Services 24,818 29,863 23,500 (6,363) -21.3%
Miscellaneous 600,524 575,031 553,554 (21,477) -3.7%
Total Revenue 1,568,229 666,911 6 36,723 (30,188) -4.5%
Expenditures
Salaries & Wages 100,969 117,167 115,904 (1,263) -1.1%
Contracted Services 80,622 39,700 41,200 1,500 3.8%
Supplies & Materials 145,507 148,949 149,450 501 0.3%
Benefits 46,131 40,369 39,595 (774) -1.9%
Other Charges 578,565 320,726 290,574 (30,152) -9.4%
Capital Outlay 479,262 - - - 0.0%
Total Expenditures 1,431,056 666,911 6 36,723 (30,188) -4.5%
Operating Surplus (Deficit) $ 137,173 $ - $ - $ -
PAGE 9

Queen Anne's County
Budget: FY2021
Blue Heron Golf Course
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
Transfer In $ 158,232 $ 2 90,953 $ 198,388 $ (92,565) -31.8%
Charges for Services 424,925 375,500 404,000 28,500 7.6%
Miscellaneous ( 36,356) 1,800 1,800 - 0.0%
Total Revenue 546,801 668,253 6 04,188 (64,065) -9.6%
Expenditures
Salaries & Wages 126,479 168,718 162,394 (6,324) -3.7%
Contracted Services 242,047 281,381 286,780 5,399 1.9%
Supplies & Materials 36,879 50,800 62,350 11,550 22.7%
Benefits 24,977 23,076 22,231 (845) -3.7%
Other Charges 103,409 144,278 70,433 (73,845) -51.2%
Capital Outlay 13,010 - - - 0.0%
Total Expenditures 546,801 668,253 6 04,188 (64,065) -9.6%
Operating Surplus (Deficit) $ - $ - $ - $ -
PAGE 10

Queen Anne's County
Budget: FY2021
Housing & Community Services
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
Transfer In $ 730,543 $ 8 48,536 $ 621,730 $ (226,806) -26.7%
Other Taxes 179,899 200,000 200,000 - 0.0%
Intergovernmental 156,288 211,961 223,477 11,516 5.4%
Charges for Services - 350,000 100,000 (250,000) -71.4%
Miscellaneous 20,242 - - - 0.0%
Prior Year Fund Balance - 150,000 150,000 - 0.0%
Total Revenue 1,086,972 1,760,497 1,295,207 (465,290)
Expenditures
Salaries & Wages 333,567 339,425 337,758 (1,667) -0.5%
Contracted Services 7,439 38,500 101,000 62,500 162.3%
Supplies & Materials 2,424 7,074 7,074 - 0.0%
Benefits 134,640 150,806 150,667 (139) -0.1%
Other Charges 176,321 1,224,692 698,708 (525,984) -42.9%
Capital Outlay - - - - 0.0%
Total Expenditures 654,391 1,760,497 1,295,207 (465,290) -26.4%
Operating Surplus (Deficit) $ 432,581 $ - $ - $ -
PAGE 11

Queen Anne's County
Budget: FY2021
Community Partnerships for Children
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
Transfer In $ 438,449 $ 4 30,786 $ 432,045 $ 1,259 0.3%
Intergovernmental 813,729 713,592 667,658 (45,934) -6.4%
Miscellaneous 5,058 5,040 - (5,040) -100.0%
Total Revenue 1,257,236 1,149,418 1,099,703 (49,715) -4.3%
Expenditures
Salaries & Wages 194,887 203,843 203,695 (148) -0.1%
Contracted Services 560,812 416,166 392,141 (24,025) -5.8%
Supplies & Materials 33,370 27,986 27,991 5 0.0%
Benefits 58,662 67,245 60,857 (6,388) -9.5%
Other Charges 409,505 434,178 415,019 (19,159) -4.4%
Capital Outlay - - - - 0.0%
Total Expenditures 1,257,236 1,149,418 1,099,703 (49,715) -4.3%
Operating Surplus (Deficit) $ - $ - $ - $ -
PAGE 12

Queen Anne's County
Budget: FY2021
Public Landings & Marinas
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
Intergovernmental $ 888,592 $ 31,045 $ 20,000 $ (11,045) -35.6%
Charges for Services 454,071 448,750 454,750 6,000 1.3%
Miscellaneous 21,823 18,500 18,500 - 0.0%
Transfer In 1,895 - - - 0
Prior Year Fund Balance - 24,908 - - -100.0%
Total Revenue 1,366,381 523,203 4 93,250 (5,045) -5.7%
Expenditures
Salaries & Wages 154,626 185,260 182,605 (2,655) -1.4%
Contracted Services 864,930 69,509 74,239 4,730 6.8%
Supplies & Materials 30,056 33,300 34,300 1,000 3.0%
Benefits 74,381 75,302 59,038 (16,264) -21.6%
Other Charges 215,310 149,532 132,768 (16,764) -11.2%
Capital Outlay 4,650 10,300 10,300 - 0.0%
Total Expenditures 1,343,953 523,203 4 93,250 (29,953) -5.7%
Operating Surplus (Deficit) $ 22,428 $ - $ - $ -
PAGE 13

Queen Anne's County
Budget: FY2021
Grants Fund
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
Transfer In $ 19,761 $ 11,410 $ 29,659 $ 18,249 159.9%
Intergovernmental 190,075 638,545 794,475 155,930 24.4%
Charges for Services 510 25,000 27,500 2,500 10.0%
Miscellaneous 11,920 34,500 41,000 6,500 18.8%
Total Revenue 222,266 709,455 8 92,634 1 83,179 25.8%
Expenditures
Salaries & Wages 76,893 380,250 401,414 21,164 5.6%
Contracted Services - 500 1,000 500 100.0%
Supplies & Materials - 21,000 26,992 5,992 28.5%
Benefits 20,113 121,059 95,140 (25,919) -21.4%
Other Charges 49,011 108,408 185,330 76,922 71.0%
Capital Outlay 76,249 78,238 182,758 - 133.6%
Total Expenditures 222,266 709,455 8 92,634 1 83,179 25.8%
Operating Surplus (Deficit) $ - $ - $ - $ -
PAGE 14

Queen Anne's County
Budget: FY2021
Agricultural Transfer Tax Fund
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
Ag Transfer Tax $ 49,723 $ 2 50,000 $ 250,000 $ - 0.0%
Transfer In - 701,447 $ 600,000 (101,447) -14.5%
Prior Year Fund Balance - 48,553 - (48,553) -100.0%
Total Revenue 49,723 1,000,000 8 50,000 (150,000) -114.5%
Expenditures
Other Charges - 1,000,000 850,000 - -15.0%
Total Expenditures - 1,000,000 8 50,000 (150,000) -15.0%
Operating Surplus (Deficit) $ 49,723 $ - $ - $ -
PAGE 15

Queen Anne's County
Budget: FY2021
Law Library
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
Charges for Services $ 14,769 $ 10,000 $ 10,000 $ - 0.0%
Miscellaneous 42,616 15,500 15,500 - 0.0%
Total Revenue 57,385 25,500 25,500 - 0.0%
Expenditures
Supplies & Materials 2,174 25,000 25,000 - 0.0%
Other Charges 315 500 500 - 0.0%
Total Expenditures 2,489 25,500 25,500 - 0.0%
Operating Surplus (Deficit) $ 54,896 $ - $ - $ -
PAGE 16

Queen Anne's County
Budget: FY2021
Inmate Welfare Fund
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
Intergovernmental $ 5,073 $ 9,950 $ 10,890 $ 940 9.4%
Charges for Services 121,258 125,000 125,000 - 0.0%
Miscellaneous 15,270 22,350 16,310 (6,040) -27.0%
Prior Year Fund Balance - 10,950 10,950 - 0.0%
Total Revenue 141,601 168,250 1 63,150 (5,100) -3.0%
Expenditures
Contracted Services 72 250 150 (100) -40.0%
Supplies & Materials 139,698 140,000 140,000 - 0.0%
Other Charges - 5,000 5,000 - 0.0%
Capital Outlay 1,290 23,000 18,000 (5,000) -21.7%
Total Expenditures 141,060 168,250 1 63,150 (5,100) -3.0%
Operating Surplus (Deficit) $ 541 $ - $ - $ -
PAGE 17

Queen Anne's County
Budget: FY2021
Kent Narrows Special Revenue Fund
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
Special Assessments Property Tax $ 37,385 $ 38,000 $ 38,000 $ - 0.0%
Miscellaneous 4,219 - - - 0.0%
Prior Year Fund Balance - - - - 0.0%
Total Revenue 41,604 38,000 38,000 - 0.0%
-
Expenditures
Other Charges 20,000 38,000 38,000 - 0.0%
Total Expenditures 20,000 38,000 38,000 - 0.0%
Operating Surplus (Deficit) $ 21,604 $ - $ - $ -
PAGE 18

Queen Anne's County
Budget: FY2021
Narrows Point Shore Erosion
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
Benefit Assessment $ 27,766 $ 27,766 $ 27,391 $ (375) -1.4%
Total Revenue 27,766 27,766 27,391 (375) -1.4%
Expenditures
Debt Service - Principal 32,280 25,530 27,391 1,861 7.3%
Other Charges (4,618) 2,236 - - -100.0%
Total Expenditures 27,662 27,766 27,391 (375) -1.4%
Operating Surplus (Deficit) $ 104 $ - $ - $ -
PAGE 19

Queen Anne's County
Budget: FY2021
Price Creek Dredging Fund
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
Benefit Assessment $ 23,753 $ 24,000 $ 24,000 $ - 0.0%
Miscellaneous 149 - - 0.0%
Total Revenue 23,902 24,000 24,000 - 0.0%
Expenditures
Debt Service - Principal 24,000 24,000 24,000 - 0.0%
Total Expenditures 24,000 24,000 24,000 - 0.0%
Operating Surplus (Deficit) $ (98) $ - $ - $ -
PAGE 20

Queen Anne's County
Budget: FY2021
Grove Creek Dredging Fund
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
Benefit Assessment $ 19,914 $ 20,425 $ 20,425 $ - 0.0%
Miscellaneous 185 - - - 0.0%
Total Revenue 20,099 20,425 20,425 - 0.0%
Expenditures
Debt Service - Principal 20,425 20,425 20,425 - 0.0%
Total Expenditures 20,425 20,425 20,425 - 0.0%
Operating Surplus (Deficit) $ (326) $ - $ - $ -
PAGE 21

Queen Anne's County
Budget: FY2021
Economic Development Incentive Fund
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
Transfer In $ 288,000 $ - $ - $ - 100.0%
Prior Year Fund Balance - - 97,900 97,900 100.0%
Miscellaneous 27,100 - 27,100 27,100 100.0%
Total Revenue 315,100 - 1 25,000 1 25,000 300.0%
Expenditures
Other Charges 266,334 - 125,000 - 100.0%
Total Expenditures 266,334 - 1 25,000 1 25,000 100.0%
Operating Surplus (Deficit) $ 48,766 $ - $ - $ -
PAGE 22

Queen Anne's County
Budget: FY2021
Economic Development BRIDGE Fund
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
Prior Year Fund Balance $ - $ 2 15,200 $ - $ (215,200) -100.0%
Total Revenue - 215,200 - (215,200) -100.0%
Expenditures
Other Charges 288,000 215,200 - (215,200) -100.0%
Total Expenditures 288,000 215,200 - (215,200) -100.0%
Operating Surplus (Deficit) $ (288,000) $ - $ - $ -
PAGE 23

Queen Anne's County
Budget: FY2021
Rural Legacy Fund
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
Intergovernmental $ 2,118,200 $ 2,029,259 $ - $ (2,029,259) -100.0%
Miscellaneous 21,711 - - - 0.0%
Total Revenue 2,139,911 2,029,259 - (2,029,259) -100.0%
Expenditures
Other Charges 2,127,749 2,029,259 - (2,029,259) -100.0%
Total Expenditures 2,127,749 2,029,259 - (2,029,259) -100.0%
Operating Surplus (Deficit) $ 12,162 $ - $ - $ -
PAGE 24

Queen Anne's County
Budget: FY2021
KNS&G Wastewater
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
User Revenues $ 5,944,965 $ 6,124,509 $ 6,046,357 $ (78,152) -1.3%
Inspection Fees 301,710 100,000 200,000 - 100.0%
Interest 29,731 20,000 30,000 - 50.0%
User Interest 90,056 90,000 90,000 - 0.0%
Transfer In (for Debt Service) - 1,059,710 1,059,710 - 0.0%
Developer Review & Exactions 8,817 1,500 5,000 3,500 233.3%
Other Revenues 140,203 3,000 93,600 90,600 3020.0%
County Funds - - - - 0.0%
Total Revenue 6,515,482 7,398,719 7,524,667 15,948 1.7%
Expenditures
Admin & Inspections 1,182,902 2,433,646 2,521,233 87,587 3.6%
Collection 3,575,313 3,147,785 3,258,530 110,745 3.5%
Treatment 1,349,744 1,574,788 1,572,404 (2,384) -0.2%
Shop 149,950 242,500 172,500 (70,000) -28.9%
Total Expenditures $ 6,257,909 $ 7,398,719 $ 7,524,667 $ 125,948 1.7%
Operating Surplus (Deficit) $ 257,573 $ - $ - $ -
PAGE 25

Queen Anne's County
Budget: FY2021
KNS&G Water
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
User Revenues $ 2,437,041 $ 2,684,673 $ 2,441,900 $ (242,773) -9.0%
Inspection Fees - - - - 0.0%
Interest 56,489 40,000 55,000 - 37.5%
User Interest 53,483 45,000 55,000 - 22.2%
Other Revenues 169,852 160,000 175,000 15,000 9.4%
County Funds - - - - 0.0%
Total Revenue 2,716,865 2,929,673 2,726,900 (227,773)
Expenditures
Admin & Inspections 575,512 497,874 431,312 (66,562) -13.4%
Collection - - - - 0.0%
Distribution 358,064 389,887 347,612 (42,275) -10.8%
Treatment 1,339,570 1,955,912 1,861,976 (93,936) -4.8%
Shop 87,021 86,000 86,000 - 0.0%
Total Expenditures 2,360,167 2,929,673 2,726,900 (202,773) -6.9%
Operating Surplus (Deficit) $ 356,698 $ - $ - $ -
PAGE 26

Queen Anne's County
Budget: FY2021
SKI Wastewater
FY20 Current FY21 Approved
FY19 Actual Budget Budget $ Change % Change
Revenues
User Revenues $ 14,100 $ 1 29,627 $ 119,136 $ (10,491) -8.1%
Total Revenue 14,100 129,627 1 19,136 (10,491) -8.1%
Expenditures
Admin & Inspections - 25,447 17,196 (8,251) -32.4%
Collection - 104,180 101,940 (2,240) -2.2%
Treatment - - - - 0.0%
Shop - - - - 0.0%
Total Expenditures $ - $ 129,627 $ 119,136 $ (10,491) -8.1%
Operating Surplus (Deficit) $ 14,100 $ - $ - $ -
PAGE 27

QUEEN ANNE'S COUNTY
IMPACT FEE FUND
FISCAL 2021 BUDGET
BOARD OF EDUCATION VOLUNTEER FIRE DEPARTMENT PARKS & RECREATION
FY19 FY20 FY21 FY19 FY20 FY21 FY19 FY20 FY21
PRIOR CURRENT APPROVED PRIOR CURRENT APPROVED PRIOR CURRENT APPROVED
ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET
REVENUES
IMPACT FEE REVENUE 1,318,609 1,200,000 1,833,980 255,242 200,000 200,000 196,071 150,000 150,000
INTEREST 175,715 - - 7,974 500 500 14,560 400 400
TRANSFER IN FROM GENERAL FUND - - - 36,007 90,000 90,000 - - -
TOTAL REVENUE 1,494,324 1,200,000 1,833,980 299,223 290,500 290,500 2 10,631 150,400 150,400
EXPENDITURES
TRANSFER TO GENERAL FUND - 1,200,000 1,833,980 - - - - - -
TRANSFER TO CAPITAL PROJECTS - - - - - - 1,364,593 150,400 150,400
VOLUNTEER FIRE DEPARTMENTS - - - 413,493 290,500 290,500 - - -
TOTAL EXPENDITURES - 1,200,000 1,833,980 413,493 290,500 290,500 1,364,593 150,400 150,400
NET INCOME/(LOSS) 1,494,324 - - (114,270) - - (1,153,962) - -
PAGE 28

QUEEN ANNE'S COUNTY
CAPITAL BUDGET BY YEAR
FY 2021
DESCRIPTION PAYGO GRANTS BONDS OPERATING FUND BALANCE OTHER TOTAL
ALLOCATION TO VOLUNTEER FIRE DEPARTMENTS - - - - 625,000 - 6 25,000
4-H PARK IMPROVEMENTS (QAC Park Board) - - - - 176,500 - 1 76,500
QACTV EQUIPMENT - - - - - 5 2,560 5 2,560
LONG MARSH DITCH - - - - 25,000 - 2 5,000
BEAVERDAM TAX DITCH - - - - 20,000 - 2 0,000
CHESAPEAKE HERITAGE & VISITORS CENTER - - 3 0,000 - - - 3 0,000
BLUE HERON GOLF COURSE IMPROVEMENTS - - - - 10,000 - 1 0,000
TOTAL OUTSIDE AGENCIES AND OTHER - - 3 0,000 - 856,500 5 2,560 9 39,060
TRAFFIC STUDY - - - 50,000 - 5 0,000
COUNTY FACILITIES - 3 00,000 - - - 3 00,000
PUBLIC DRAINAGE & STORMWATER MANAGEMENT 50,000 7 5,000 - - 2 5,000 1 50,000
YMCA - 800,000 - - - - 8 00,000
HOUSING AUTHORITY FACILITY RECAP - - 2 50,000 - - - 2 50,000
TOTAL ADMINISTRATION & GENERAL SERVICES - 850,000 6 25,000 - 50,000 2 5,000 1 ,550,000
WEED CONTROL EQUIPMENT - - - 60,000 6 0,000
TOTAL PROPERTY MANAGEMENT - - - - 60,000 - 6 0,000
SHERIFF CARS - - - - 6 21,698 6 21,698
TOTAL SHERIFF - - - - - 6 21,698 6 21,698
CARDIAC CARE EQUIPMENT - - - 37,753 - 3 7,753
DES - REPLACEMENT VEHICLES - - - - 50,854 - 5 0,854
PUBLIC SAFETY NETWORK - 1 90,000 - - - 1 90,000
SCBA & PROTECTIVE GEAR - - - 88,169 - 8 8,169
CAD REPLACEMENT - 1 ,550,000 - - - 1 ,550,000
EMERGENCY SERVICES BUILDING RENOVATIONS - - - - 2 90,000 2 90,000
EMERGENCY SHELTER STORAGE BUILDING - - - - 2 00,000 2 00,000
TOTAL DEPARTMENT OF EMERGENCY SERVICES - - 1 ,740,000 - 176,776 4 90,000 2 ,406,776
KITCHEN APPLIANCE REPLACEMENT - - - 10,000 - 1 0,000
TRANSPORT VEHICLE - 4 5,000 - - - 4 5,000
PAGE 29

QUEEN ANNE'S COUNTY
CAPITAL BUDGET BY YEAR
FY 2021
DESCRIPTION PAYGO GRANTS BONDS OPERATING FUND BALANCE OTHER TOTAL
DETENTION CENTER RENOVATION - 2,598,010 - - - 2 ,598,010
TOTAL DETENTION CENTER - 2,598,010 4 5,000 - 10,000 - 2 ,653,010
COMMUNITY & COMPREHENSIVE PLAN UPDATES - - - 86,000 - 8 6,000
TOTAL PLANNING & ZONING - - - - 86,000 - 8 6,000
IT INFRASTRUCTURE - 2 50,000 - - - 2 50,000
REENGINEERING TECHNOLOGY - - - 50,000 - 5 0,000
COUNTY FIBER INFRASTRUCTURE - - 100,000 - - 1 00,000
PUBLIC FIBER INFRASTRUCTURE - 1 50,000 - - 1 50,000
ERP PROJECT - - - 50,000 - 5 0,000
CAPITAL EQUIPMENT - 8 5,000 - - - 8 5,000
TOTAL IT - - 4 85,000 100,000 100,000 - 6 85,000
TRANSFER STATION - IMPROVEMENTS - 5 0,000 - - - 5 0,000
CAPITAL EQUIPMENT - SMALL & NON-MOTORIZED - - - 28,000 - 2 8,000
TOTAL SOLID WASTE - - 5 0,000 - 28,000 - 7 8,000
KENT ISLAND EXPANSION - 2,500,000 2 ,000,000 - - 2 50,000 4 ,750,000
TOTAL PUBLIC LIBRARY SYSTEM - 2,500,000 2 ,000,000 - - 2 50,000 4 ,750,000
TOTAL RECREATION - - - - - - -
LARGE TRANSIT VEHICLE 300,000 - - 30,000 - 3 30,000
CAPITAL EQUIPMENT - LIGHT VEHICLES - - - 35,000 - 3 5,000
TOTAL AGING - 300,000 - - 65,000 - 3 65,000
ATHLETICS REPLACEMENTS - - - 97,000 - 9 7,000
BAYSIDE ES EXTERIOR WINDOW/DOOR REPLACEMENT x - - 1 80,000 - - - 1 80,000
CLASSROOM TECHNOLOGY - - - 100,000 - 1 00,000
COMPREHENSIVE BUILDING ASSESSMENT - - 8 04,000 - - 8 04,000
CUSTODIAL REPLACEMENT EQUIPMENT - - - 48,000 - 4 8,000
PAGE 30

QUEEN ANNE'S COUNTY
CAPITAL BUDGET BY YEAR
FY 2021
DESCRIPTION PAYGO GRANTS BONDS OPERATING FUND BALANCE OTHER TOTAL
FLEET VEHICLES REPLACEMENT - - - 99,000 - 9 9,000
KENT ISLAND HS - ROOF REPLACEMENT x - - 2 ,440,000 - - - 2 ,440,000
PORTABLES - - 1 26,000 - - - 1 26,000
SECURITY - - 3 00,000 - - - 3 00,000
SUDLERSVILLE ES - CHILLER REPLACEMENT x - - 1 84,000 - - - 1 84,000
SUDLERSVILLE ES - FIRE ALARM REPLACEMENT x - - 1 82,000 - - - 1 82,000
TECHNOLOGY PLAN - - 1,200,000 - 1 ,200,000
TEXTBOOKS - - - 475,000 - 4 75,000
TRANSPORTATION REPLACEMENT - - 5 02,000 - - - 5 02,000
TOTAL BOARD OF EDUCATION - - 4 ,718,000 - 2,019,000 - 6 ,737,000
CAPITAL EQUIPMENT - 2 96,000 - - - 2 96,000
MAJOR MAINTENANCE FUND - 2 00,000 - - - 2 00,000
PARKING LOT PAVING - 1 50,000 - - - 1 50,000
ESSENTIAL OPERATIONS FACILITY - - - 80,000 - 8 0,000
PAVILION/CONCESSION/COMFORT STATION - 1 00,000 - - - 1 00,000
PLAYGROUND - - 100,000 - - 1 00,000
TOTAL PARKS - - 7 46,000 100,000 80,000 - 9 26,000
TOTAL GENERAL CAPITAL PROJECTS - 6,248,010 1 0,439,000 200,000 3,531,276 1 ,439,258 2 1,857,544
CENTREVILLE LANDINGS PARKING LOT PAVING - 250,000 - - - - 2 50,000
CRUMPTON LANDING RAMP & BULKHEAD - 150,000 - - - - 1 50,000
PUBLIC LANDINGS LAND - UNDESIGNATED - - - - 10,000 - 1 0,000
TOTAL PUBLIC LANDINGS ENTERPRISE - 400,000 - - 10,000 - 4 10,000
BAY BRIDGE AIRPORT FUEL DEPOT - - 3 12,500 - - - 3 12,500
RUNWAY 11-29 REHABILITATION 148,500 - - - 1 6,500 1 65,000
TOTAL BAY BRIDGE AIRPORT ENTERPRISE - 148,500 3 12,500 - - 1 6,500 4 77,500
CAPITAL EQUIPMENT - LIGHT VEHICLES/MAINT EQUIPMENT - - - 130,000 - 1 30,000
CAPITAL EQUIPMENT - HEAVY & CONSTRUCTION - 2 15,000 - - - 2 15,000
CAPITAL EQUIPMENT - SMALL & NON-MOTORIZED EQUIPMENT - - - 60,000 - 6 0,000
ASPHALT OVERLAYS - 1 ,563,000 - - - 1 ,563,000
PAGE 31

QUEEN ANNE'S COUNTY
CAPITAL BUDGET BY YEAR
FY 2021
DESCRIPTION PAYGO GRANTS BONDS OPERATING FUND BALANCE OTHER TOTAL
PARKING LOT OVERLAYS - 5 0,000 - - - 5 0,000
TOTAL ROADS BOARD CAPITAL PROJECTS - - 1 ,828,000 - 190,000 - 2 ,018,000
VACUUM PUMP - - - 60,000 - - 6 0,000
CAPITAL EQUIPMENT REPLACEMENT - - - 185,000 - - 1 85,000
SOUTHERN KENT ISLAND - PHASE III STEP - - - - - 2 00,000 2 00,000
COUNTY WIDE ORTHO/PLANIMETRIC MAPPING - - - 5,000 - - 5 ,000
COLLECTION STATION METERING - - - 25,000 - - 2 5,000
SOUTHERN KENT ISLAND - PHASE III COMMUNITY - - - - 1 25,000 1 25,000
SOUTHERN KENT ISLAND - PHASE II STEP - - - - - 3 ,000,000 3 ,000,000
SOUTHERN KENT ISLAND - PHASE II COMMUNITY MAINS - - - - - 1 ,750,000 1 ,750,000
SOUTHERN KENT ISLAND - SEWER PHASE I STEP - - - - - 4 ,375,000 4 ,375,000
SYSTEMIC REPLACEMENT OF MECHANICAL COMPONENTS - - - 100,000 - - 1 00,000
TOTAL SEWER ENTERPRISE - - - 375,000 - 9 ,450,000 9 ,825,000
COUNTY WIDE ORTHO/PLANIMETRIC MAPPING - - - 5,000 - - 5 ,000
CAPITAL EQUIPMENT REPLACEMENT - - - 163,000 - - 1 63,000
WTP BACKWASH CONTROL PROJECT - - - 25,000 - - 2 5,000
WATER - MASTER WATER STUDY - - - 50,000 - - 5 0,000
TOTAL WATER ENTERPRISE - - - 243,000 - - 2 43,000
TOTAL ALL CAPITAL PROJECTS - 6,796,510 1 2,579,500 818,000 3,731,276 1 0,905,758 3 4,831,044
*Note: FY21 Capital Budget for all projects (excluding Enterprise Funds) = $23.8 million
PAGE 32

QUEEN ANNE'S COUNTY
CAPITAL BUDGET SUMMARY BY EXPENDITURE
FY 2021-2026
PROJECT DESCRIPTION FY21 FY22 FY23 FY24 FY25 FY26 TOTAL
400217 ALLOCATION TO VOLUNTEER FIRE DEPARTMENTS 6 25,000 - - - - - 625,000
400293 4-H PARK IMPROVEMENTS (QAC Park Board) 1 76,500 151,000 1 63,000 101,000 102,000 118,000 811,500
400749 QACTV EQUIPMENT 5 2,560 52,560 5 2,560 52,560 52,560 52,560 315,360
STATE'S ATTORNEY VEHICLE REPLACEMENT - - - 32,000 - - 32,000
400271 LONG MARSH DITCH 2 5,000 - - - - - 25,000
400269 BEAVERDAM TAX DITCH 2 0,000 - - - - - 20,000
400891 CHESAPEAKE HERITAGE & VISITORS CENTER 3 0,000 30,000 - - 30,000 - 90,000
300011 BLUE HERON GOLF COURSE IMPROVEMENTS 1 0,000 100,000 1 00,000 100,000 100,000 - 410,000
TOTAL OUTSIDE AGENCIES AND OTHER 9 39,060 333,560 3 15,560 285,560 284,560 170,560 2,328,860
400871 TRAFFIC STUDY 5 0,000 - - - - - 50,000
400003 COUNTY FACILITIES 3 00,000 360,000 3 70,000 380,000 390,000 400,000 2,200,000
400359 PUBLIC DRAINAGE & STORMWATER MANAGEMENT 1 50,000 300,000 3 00,000 300,000 300,000 300,000 1,650,000
400715 CAPITAL EQUIPMENT - LIGHT VEHICLES - - - - 30,000 30,000 60,000
400923 HISTORIC COURTHOUSE - 2,225,000 1,500,000 1,000,000 - - 4,725,000
400893 LIBERTY BUILDING RENOVATION - 200,000 2 25,000 - - - 425,000
CRUMPTON BUILDING - 75,000 7 5,000 75,000 - - 225,000
YMCA 8 00,000 2,300,000 6,000,000 2,000,000 1,000,000 - 12,100,000
EMS STATON 100 RENOVATIONS - 35,000 - 50,000 - - 85,000
HOUSING AUTHORITY FACILITY RECAP 2 50,000 250,000 2 50,000 250,000 250,000 250,000 1,500,000
RAILROAD AVE BUILDING RENO - - 7 0,000 - - - 70,000
SUDLERSVILLE SENIOR CENTER RENO - - 1 65,000 - - - 165,000
400647 WATERSHED IMPLEMENTATION PROGRAM (WIP) - 300,000 1 50,000 150,000 150,000 150,000 900,000
TOTAL ADMINISTRATION & GENERAL SERVICES 1,550,000 6,045,000 9,105,000 4,205,000 2,120,000 1,130,000 24,155,000
WEED CONTROL EQUIPMENT 6 0,000 - 2 0,000 - 20,000 - 100,000
TOTAL PROPERTY MANAGEMENT 6 0,000 - 2 0,000 - 20,000 - 100,000
400663 SHERIFF CARS 6 21,698 415,506 4 36,281 458,095 480,999 505,049 2,917,628
IN-CAR/BODY WORN/INTERVIEW ROOM CAMERAS - 211,276 2 11,276 211,276 211,276 - 845,104
TOTAL SHERIFF 6 21,698 626,782 6 47,557 669,371 692,275 505,049 3,762,732
PAGE 33

QUEEN ANNE'S COUNTY
CAPITAL BUDGET SUMMARY BY EXPENDITURE
FY 2021-2026
PROJECT DESCRIPTION FY21 FY22 FY23 FY24 FY25 FY26 TOTAL
400711 QUICK RESPONSE SUPERVISOR VEHICLE - 145,000 - - - 80,000 225,000
RADIO SUBSCRIBER REPLACEMENT - - - 200,000 200,000 200,000 600,000
400711 AMBULANCE - 320,815 3 36,855 353,697 371,381 389,950 1,772,698
400845 CARDIAC CARE EQUIPMENT 3 7,753 71,496 7 1,496 71,496 71,496 71,496 395,233
ANIMAL CONTROL VEHICLE - 41,670 4 2,920 44,207 45,533 46,898 221,228
400711 DES - REPLACEMENT VEHICLES 5 0,854 52,380 5 3,951 55,570 57,237 58,954 328,946
VOICE RECORDING SYSTEM REPLACEMENT - - 3 00,000 - - - 300,000
400857 PUBLIC SAFETY NETWORK 1 90,000 205,000 1 80,000 180,000 200,000 190,000 1,145,000
400753 SCBA & PROTECTIVE GEAR 8 8,169 92,577 9 7,206 102,067 107,170 112,528 599,717
EMERGENCY PLAN UPDATES - 60,000 7 0,000 30,000 30,000 - 190,000
400931 CAD REPLACEMENT 1,550,000 500,000 - - - - 2,050,000
400897 EMERGENCY SERVICES BUILDING RENOVATIONS 2 90,000 - - 1,730,000 1,720,000 - 3,740,000
400711 FIRE MARSHALL VEHICLE - 52,380 - - 57,237 - 109,617
EMS ULTRASOUND - - - - 21,000 - 21,000
ROUTE 50/301 TOWER - - 5 00,000 - - - 500,000
EMERGENCY SHELTER STORAGE BUILDING 2 00,000 - - - - - 200,000
TOTAL DEPARTMENT OF EMERGENCY SERVICES 2,406,776 1,541,318 1,652,428 2,767,037 2,881,054 1,149,826 12,398,439
400755 KITCHEN APPLIANCE REPLACEMENT 1 0,000 - - - - - 10,000
400719 TRANSPORT VEHICLE 4 5,000 35,000 4 0,000 40,000 45,000 45,000 250,000
400883 DETENTION CENTER RENOVATION 2,598,010 4,227,049 5,413,697 5,413,697 4,227,049 - 21,879,502
TOTAL DETENTION CENTER 2,653,010 4,262,049 5,453,697 5,453,697 4,272,049 45,000 22,139,502
400799 CAPITAL EQUIPMENT - LIGHT VEHICLES - - 3 5,000 - 35,000 - 70,000
400027 STRATEGIC PLANNING INITIATIVES - 50,000 5 0,000 50,000 50,000 50,000 250,000
400757 COMMUNITY & COMPREHENSIVE PLAN UPDATES 8 6,000 60,000 2 50,000 50,000 50,000 50,000 546,000
TOTAL PLANNING & ZONING 8 6,000 110,000 3 35,000 100,000 135,000 100,000 866,000
400031 IT INFRASTRUCTURE 2 50,000 250,000 2 50,000 250,000 250,000 250,000 1,500,000
400801 REENGINEERING TECHNOLOGY 5 0,000 150,000 1 50,000 150,000 150,000 150,000 800,000
400675 COUNTY FIBER INFRASTRUCTURE 1 00,000 100,000 1 00,000 100,000 100,000 100,000 600,000
PUBLIC FIBER INFRASTRUCTURE 1 50,000 - 6 00,000 600,000 600,000 600,000 2,550,000
PAGE 34

QUEEN ANNE'S COUNTY
CAPITAL BUDGET SUMMARY BY EXPENDITURE
FY 2021-2026
PROJECT DESCRIPTION FY21 FY22 FY23 FY24 FY25 FY26 TOTAL
400007 ERP PROJECT 5 0,000 - - - - - 50,000
400457 GIS & CURRENT PLANNING INITIATIVES - 50,000 5 0,000 50,000 50,000 50,000 250,000
400015 COUNTY WIDE ORTHO/PLANIMETRIC MAPPING - 90,000 9 0,000 90,000 90,000 90,000 450,000
CAPITAL EQUIPMENT 8 5,000 - - - - - 85,000
TOTAL IT 6 85,000 640,000 1,240,000 1,240,000 1,240,000 1,240,000 6,285,000
400677 TRANSFER STATION - IMPROVEMENTS 5 0,000 50,000 5 0,000 50,000 50,000 50,000 300,000
400235 CAPITAL EQUIPMENT - LIGHT VEHICLES - 60,000 - - - - 60,000
400235 CAPITAL EQUIPMENT - HEAVY & CONSTRUCTION - 180,000 1 40,000 180,000 140,000 100,000 740,000
400235 CAPITAL EQUIPMENT - SMALL & NON-MOTORIZED 2 8,000 28,000 2 8,000 88,000 88,000 88,000 348,000
TOTAL SOLID WASTE 7 8,000 318,000 2 18,000 318,000 278,000 238,000 1,448,000
PAGE 35

QUEEN ANNE'S COUNTY
CAPITAL BUDGET SUMMARY BY EXPENDITURE
FY 2021-2026
PROJECT DESCRIPTION FY21 FY22 FY23 FY24 FY25 FY26 TOTAL
400877 KENT ISLAND EXPANSION 4,750,000 1,700,000 - - - - 6,450,000
TOTAL PUBLIC LIBRARY SYSTEM 4,750,000 1,700,000 - - - - 6,450,000
400839 LIGHT VEHICLE - 35,000 - - - - 35,000
TOTAL RECREATION - 35,000 - - - - 35,000
400869 LARGE TRANSIT VEHICLE 3 30,000 150,000 1 50,000 150,000 150,000 330,000 1,260,000
400699 CAPITAL EQUIPMENT - LIGHT VEHICLES (HDM) - 70,000 - - 70,000 - 140,000
400699 CAPITAL EQUIPMENT - LIGHT VEHICLES 3 5,000 35,000 - - - 35,000 105,000
400899 KRAMER CENTER RENOVATIONS - 150,000 - - - - 150,000
400905 KENT ISLAND SENIOR CENTER - - 2 50,000 265,000 262,000 - 777,000
TOTAL AGING 3 65,000 405,000 4 00,000 415,000 482,000 365,000 2,432,000
ATHLETICS REPLACEMENTS 9 7,000 - - - - - 97,000
BAYSIDE ES EXTERIOR WINDOW/DOOR REPLACEMENT 1 80,000 - - - - - 180,000
700309 BOE ADMIN BUILDING - 700,000 2,000,000 5,300,000 - - 8,000,000
700293 CLASSROOM TECHNOLOGY 1 00,000 - - - - - 100,000
COMPREHENSIVE BUILDING ASSESSMENT 8 04,000 - - - - - 804,000
700297 CUSTODIAL REPLACEMENT EQUIPMENT 4 8,000 - - - - - 48,000
700195 FLEET VEHICLES REPLACEMENT 9 9,000 - - - - - 99,000
KENT ISLAND HS - ROOF REPLACEMENT 2,440,000 - - - - - 2,440,000
PORTABLES 1 26,000 - - - - - 126,000
700295 SECURITY 3 00,000 - - - - - 300,000
SUDLERSVILLE ES - CHILLER REPLACEMENT 1 84,000 - - - - - 184,000
SUDLERSVILLE ES - FIRE ALARM REPLACEMENT 1 82,000 - - - - - 182,000
700243 TECHNOLOGY PLAN 1,200,000 1,200,000 - - - - 2,400,000
700203 TEXTBOOKS 4 75,000 - - - - - 475,000
TRANSPORTATION REPLACEMENT 5 02,000 - - - - - 502,000
TOTAL BOARD OF EDUCATION 6,737,000 1,900,000 2,000,000 5,300,000 - - 15,937,000
400221 CAPITAL EQUIPMENT 2 96,000 393,000 3 44,000 339,000 348,000 362,000 2,082,000
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QUEEN ANNE'S COUNTY
CAPITAL BUDGET SUMMARY BY EXPENDITURE
FY 2021-2026
PROJECT DESCRIPTION FY21 FY22 FY23 FY24 FY25 FY26 TOTAL
400215 MAJOR MAINTENANCE FUND 2 00,000 200,000 2 00,000 200,000 200,000 200,000 1,200,000
400935 SECURITY CAMERAS - - - 20,000 - - 20,000
400763 ADA COMPLIANCE - 20,000 2 0,000 20,000 20,000 20,000 100,000
ATHLETIC FIELD LIGHTING - 250,000 - 400,000 - - 650,000
400937 STORM WATER MANAGEMENT - 35,000 2 00,000 25,000 25,000 - 285,000
400807 BUILDING STABILIZATION FUND - - 7 5,000 75,000 75,000 75,000 300,000
400809 PARKING LOT PAVING 1 50,000 55,000 5 5,000 55,000 55,000 55,000 425,000
400811 SURVEYS - 15,000 1 5,000 15,000 15,000 15,000 75,000
400939 SIGNAGE - 25,000 5 0,000 15,000 15,000 15,000 120,000
400941 ATHLETIC FIELD WORK - 330,000 2 80,000 200,000 290,000 290,000 1,390,000
400943 CAMPING/PICINC WORK - - - 50,000 - - 50,000
400945 COURT WORK - 150,000 1 50,000 150,000 150,000 150,000 750,000
DOG PARK - 40,000 - 50,000 - - 90,000
ESSENTIAL OPERATIONS FACILITY 8 0,000 30,000 2 70,000 50,000 50,000 50,000 530,000
400907 LANDSCAPING - 40,000 4 0,000 40,000 40,000 40,000 200,000
400947 PAVILION/CONCESSION/COMFORT STATION 1 00,000 220,000 2 20,000 220,000 220,000 220,000 1,200,000
400909 PLAYGROUND 1 00,000 200,000 2 00,000 120,000 200,000 100,000 920,000
400913 TRAIL DEV/MAINT - 400,000 3 00,000 300,000 300,000 300,000 1,600,000
PICKLE BALL COURT - 280,000 - - - - 280,000
ATHLETIC TRACK - 322,000 3 00,000 - - - 622,000
TOTAL PARKS 9 26,000 3,005,000 2,719,000 2,344,000 2,003,000 1,892,000 12,889,000
TOTAL GENERAL CAPITAL PROJECTS 21,857,544 20,921,709 24,106,242 23,097,665 14,407,938 6,835,435 111,226,533
PAGE 37

QUEEN ANNE'S COUNTY
CAPITAL BUDGET SUMMARY BY EXPENDITURE
FY 2021-2026
PROJECT DESCRIPTION FY21 FY22 FY23 FY24 FY25 FY26 TOTAL
KENT NARROWS RAMP PARKING PAVING - 75,000 - - - - 75,000
CENTREVILLE LANDINGS PARKING LOT PAVING 2 50,000 - - - - - 250,000
330055 CRUMPTON LANDING RAMP & BULKHEAD 1 50,000 - - - - - 150,000
330065 PUBLIC LANDINGS LAND - UNDESIGNATED 1 0,000 10,000 1 0,000 10,000 10,000 10,000 60,000
THOMPSON CREEK BULKHEAD - - 2 50,000 - - - 250,000
TOTAL PUBLIC LANDINGS ENTERPRISE 4 10,000 85,000 2 60,000 10,000 10,000 10,000 785,000
S APRON SAFETY ENHANCEMENT - - - - 250,000 3,150,000 3,400,000
320061 BAY BRIDGE AIRPORT FUEL DEPOT 3 12,500 50,000 - - - - 362,500
RUNWAY 11-29 REHABILITATION 1 65,000 515,000 6,560,000 - - - 7,240,000
TOTAL BAY BRIDGE AIRPORT ENTERPRISE 4 77,500 565,000 6,560,000 - 250,000 3,150,000 11,002,500
CROSS COUNTY CONNECTOR - PHASE II - 200,000 2 00,000 2,500,000 2,500,000 - 5,400,000
LITTLE KIDWELL EXTENDED - - - 25,000 150,000 - 175,000
820303 CAPITAL EQUIPMENT - LIGHT VEHICLES/MAINT EQUIPMENT 1 30,000 40,000 1 80,000 40,000 180,000 40,000 610,000
820303 CAPITAL EQUIPMENT - HEAVY & CONSTRUCTION 2 15,000 550,000 3 85,000 285,000 250,000 280,000 1,965,000
820303 CAPITAL EQUIPMENT - SMALL & NON-MOTORIZED EQUIPMENT 6 0,000 60,000 6 0,000 60,000 60,000 60,000 360,000
820005 ASPHALT OVERLAYS 1,563,000 1,728,000 1,695,000 2,364,000 2,435,000 2,508,000 12,293,000
820319 PARKING LOT OVERLAYS 5 0,000 50,000 5 0,000 50,000 50,000 50,000 300,000
KENT NARROWS PUBLIC PARKING - 6,900,000 - - - - 6,900,000
THOMPSON CREEK CONNECTOR - - - - 550,000 850,000 1,400,000
820221 TAYLOR MILL ROAD BRIDGE - 200,000 2 00,000 1,500,000 - - 1,900,000
TOTAL ROADS BOARD CAPITAL PROJECTS 2,018,000 9,728,000 2,770,000 6,824,000 6,175,000 3,788,000 31,303,000
Operating DISCHARGE PUMP - 50,000 - 50,000 - 50,000 150,000
Operating VACUUM PUMP 6 0,000 - 6 0,000 - 60,000 - 180,000
Operating CAPITAL EQUIPMENT REPLACEMENT 1 85,000 - - - 145,000 - 330,000
200113 SOUTHERN KENT ISLAND - PHASE III STEP 2 00,000 3,050,000 3,300,000 3,000,000 - - 9,550,000
Operating FORCE MAIN REHABILITATION - GENERAL - - - - 250,000 250,000 500,000
200061 COUNTY WIDE ORTHO/PLANIMETRIC MAPPING 5,000 5,000 5,000 5,000 5,000 5,000 30,000
Operating COLLECTION STATION METERING 2 5,000 25,000 2 5,000 25,000 25,000 25,000 150,000
PAGE 38

QUEEN ANNE'S COUNTY
CAPITAL BUDGET SUMMARY BY EXPENDITURE
FY 2021-2026
PROJECT DESCRIPTION FY21 FY22 FY23 FY24 FY25 FY26 TOTAL
200115 SOUTHERN KENT ISLAND - PHASE III COMMUNITY 1 25,000 3,000,000 3 00,000 - - - 3,425,000
Operating PROSPECT LIFE STATION REHABS - - - 100,000 - 100,000 200,000
200109 SOUTHERN KENT ISLAND - PHASE II STEP 3,000,000 2,300,000 - - - - 5,300,000
200111 SOUTHERN KENT ISLAND - PHASE II COMMUNITY MAINS 1,750,000 450,000 - - - - 2,200,000
200103 SOUTHERN KENT ISLAND - SEWER PHASE I STEP 4,375,000 - - - - - 4,375,000
Operating SYSTEMIC REPLACEMENT OF MECHANICAL COMPONENTS 1 00,000 125,000 1 25,000 150,000 150,000 150,000 800,000
SKI - UTILITY TRUCK - - - 50,000 - - 50,000
SOUTHERN KENT ISLAND - PHASE 4 STEP - 150,000 1,000,000 4,000,000 1,200,000 - 6,350,000
SOUTHERN KENT ISLAND - PHASE 4 COMMUNITY MAINS - 65,000 2,000,000 200,000 - - 2,265,000
-
TOTAL SEWER ENTERPRISE 9,825,000 9,220,000 6,815,000 7,580,000 1,835,000 580,000 35,855,000
-
KENT NARROWS TOWER & DISTRIBUTION - - - - 2,550,000 - 2,550,000
200061 COUNTY WIDE ORTHO/PLANIMETRIC MAPPING 5,000 5,000 5,000 5,000 5,000 5,000 30,000
Operating GRASONVILLE WTP UPGRADE - - - 250,000 - 350,000 600,000
Operating CAPITAL EQUIPMENT REPLACEMENT 1 63,000 - - - 135,000 - 298,000
Operating/FRBEHABILITATION OF WATER TREATMENT PLANT STRUCTURES - 50,000 - 50,000 - 50,000 150,000
200123 CRITICAL INTERCONNECTIONS - - - - 3,025,000 - 3,025,000
Operating RESIDENTIAL METER REPLACEMENT - 125,000 1 25,000 125,000 125,000 125,000 625,000
Operating WTP BACKWASH CONTROL PROJECT 2 5,000 25,000 2 5,000 25,000 25,000 25,000 150,000
WATER - FOUR SEASONS 750 gpm WTP EXPANSION - - - - 2,500,000 - 2,500,000
WATER - MASTER WATER STUDY 5 0,000 - - - - - 50,000
TOTAL WATER ENTERPRISE 2 43,000 205,000 1 55,000 455,000 8,365,000 555,000 9,978,000
TOTAL ALL CAPITAL PROJECTS 34,831,044 40,724,709 40,666,242 37,966,665 31,042,938 14,918,435 200,150,033
PAGE 39