FY27 Budget Work Session 1 Materials

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

FY2027 Budget Work Session #1
March 26, 2026
Table of Contents
1. Introduction
FY2027 Budget Schedule Page 2
General Fund Revenue Page 3
General Fund Expenditures Pages 4 - 5
Requested Enhancements Pages 6 - 9
2026 Constant Yield Tax Rate Certification Page 10
2. Board of Education
Budget Summary Page 11
BOE Draft Budget FY2027 Pages 12 - 58
Historical MOE Page 59
BOE Appropriations History & Forecast Page 60
BOE Funding as % of County Budgets Page 61
3. Queen Anne’s County Library
Budget Summary Page 62
Enhancement Requests Pages 63 - 65
4. Department of Emergency Services
Budget Summary Pages 66 - 67
Enhancement Requests Pages 68 – 73
5. Office of the Sheriff
Budget Summary Pages 74 - 75
Page 1 of 75

Fiscal 2027 Budget Calendar
Public Events
Internal Due Dates
Finance Office Staff
October 14 Commissioners Approve FY27 Budget Schedule
November 18 Budget Workshop – FY27 Goals & Strategy Setting Session - 4pm
November “Budget School” – Online Trainings
December 1 Capital Project Budget Guidelines & Instructions Released
December 15 Operating Budget Guidelines & Instructions Released
Dec. – Feb. Optional Budget Prep Assistance with Finance office
January 9 Outside Agency Grant Request Forms Distributed
January 14 Provide Tax Set-Off/Tax Differential Request Forms to Municipalities (COG Meeting)
January 23 Capital Project Budget Submissions Due to Finance
Jan. – Mar. Finance Office Budget Review
February 13 Completed Operating Budget Submissions are Due, Including:
- Departmental Overview
- Goals & Objectives
- Organization Chart / Personnel Listing
- Fee Schedule
- Revenue Budget Submission
- Expenditure Budget Submission
- Justifications
- Enhancements with Justification
- Position Change Requests (previously reviewed by HR)
February 13 Municipal Tax Set-Off/Tax Differential Requests are Due to Finance
February 13 Outside Agency Funding Requests are Due to Finance
Mar. 2 – Mar. 13 County Administrator Budget Review Meetings with Departments
March 11 Municipal Tax Set-Off/Tax Differential Meeting @ COG
March 24 County Administrator’s Budget Submitted to Commissioners
March 26 Budget Work Session #1 – 5PM (BOE, Library, DES & Sheriff)
March 31 Budget Work Session #2 – 5PM (Parks & DPW)
April 9 Budget Work Session #3 – 5PM (Other Depts as needed & Outside Agency Grants)
April 14 Municipal Tax Set-Off/Tax Differential Rate Hearing – 6:15PM
April 29 Commissioners’ Proposed Budget Released (posted to QAC website)
April 29 Citizens’ Budget Letter
May 18 Public Info Session at Kent Island Library – 7PM
May 19 Public Info Session at Liberty Building – 7PM
May 20 Public Info Session at Sudlersville Middle School – 7PM
June 2 Budget Work Session (if needed) – 4PM
June 9 Adopt Budget & Tax Rates – 6PM
Page 2 of 75

FY2027 BUDGET REVENUES
COUNTY ADMINISTRATOR'S BUDGET
GENERAL FUND REVENUE
FY26 Revised FY27 CA FY26-FY27
FY25 Actual Budget Budget $ Change % Change
Revenue Sources - By Type
Taxes
Real & Personal Prop Taxes 84,857,659 8 9,466,500 96,486,500 7 ,020,000 7.8%
Income Taxes 92,720,625 8 9,500,000 105,500,000 16,000,000 17.9%
Public Utility Tax 2,637,134 2,650,000 2,600,000 (50,000) -1.9%
Admission & Amusement Tax 272,787 260,000 275,000 15,000 5.8%
Sales Tax - Cannabis (52,371) 25,000 2 5,000 - 0.0%
Hotel Tax 1,213,347 1,250,000 1,250,000 - 0.0%
Franchise Fee 332,058 325,000 340,000 15,000 4.6%
Recordation Taxes 9,385,619 7,000,000 8,500,000 1 ,500,000 21.4%
Transfer Taxes 3,414,046 2,600,000 3,000,000 400,000 15.4%
Licenses & Permits 1,004,502 880,375 1,010,375 130,000 14.8%
Intergovernmental 3,383,937 2,635,217 3,548,194 912,977 34.6%
Service Charges 4,671,784 3,973,202 4,110,752 137,550 3.5%
Miscellaneous
Interest Income 6,500,117 5,500,000 5,000,000 (500,000) -9.1%
Fines 50,961 53,500 4 6,000 (7,500) -14.0%
Other Income 1,767,308 611,100 617,300 6,200 1.0%
Transfers In (School Impact Fee Debt Svc ) 2,167,290 2,166,439 2,166,463 2 4 0.0%
Fund Balance - 524,323 - (524,323) -100.0%
TOTAL REVENUES 214,326,803 209,420,656 234,475,584 25,054,928 12.0%
- - -
TAX RATES:
1. Real Property Tax revenue for FY27 is based on a rate of $.8300 per $100 of assessed valuation for all
properties in Queen Anne's County
2. Railroad and Public Utilities Tax and operating personal property used to generate electricity for sale
for FY27 is based on a rate of $2.075 per $100 of assessed valuation
3. Local Income Tax revenue for FY27 is based on a rate of 3.20% of the Maryland Taxable Income
4. Recordation Tax revenue for FY27 is based on a rate of $4.95 per $500 of the value of the recorded transaction
5. Transfer Tax revenue for FY27 is based on a rate of .5% of the dollar consideration presented for recording
The rate drops to .25% for First time Maryland Homebuyers who occupy the property as their principal residence
6. Hotel tax revenue for FY27 is based on a rate of 5% of the value of the rental of rooms for sleeping
accommodations provided to transients
7. Admissions and Amusement Tax revenue for FY27 is based on a rate of 5% of the value of the
amusement or admission
Page 3 of 75

QUEEN ANNE'S COUNTY
FY2027 EXPENDITURES
COUNTY ADMINISTRATOR'S BUDGET
FY26 Revised FY27 CA FY26-FY27 %
FY25 Actual Budget Prop Bud $ Change Change
County Administration
County Commissioners 783,143 821,575 869,782 48,207 5.9%
Executive 302,969 326,682 344,276 17,594 5.4%
Legal 1,225,267 676,753 754,216 77,463 11.4%
Budget & Finance 1,876,238 2,085,978 2,306,329 220,351 10.6%
Information Technology 3,898,728 4,666,737 5,051,846 385,109 8.3%
Human Resources 995,176 1,098,855 1,204,087 105,232 9.6%
Economic & Tourism Development 1,097,236 1,255,886 1,320,190 64,304 5.1%
QAC-TV 558,039 626,695 672,042 45,347 7.2%
Community Affairs 146,929 164,341 166,883 2,542 1.5%
TOTAL 10,883,725 11,723,502 12,689,651 966,149 8.2%
Community Services
Area Agency on Aging 2,858,465 3,286,682 3,349,755 63,073 1.9%
Housing & Community Services 681,984 815,715 867,797 52,082 6.4%
Local Management Board 695,959 737,883 746,408 8,525 1.2%
Public Housing Authority 818,009 829,703 908,324 78,621 9.5%
TOTAL 5,054,417 5,669,983 5,872,284 202,301 3.6%
Planning & Zoning 2,811,148 2,972,500 3,185,289 212,789 7.2%
Public Safety
Detention Center 7,019,003 7,832,489 8,230,602 398,113 5.1%
Emergency Services 15,515,112 16,824,490 18,080,581 1,256,091 7.5%
TOTAL 22,534,115 24,656,979 26,311,183 1,654,204 6.7%
Public Works
Administration 684,051 712,470 730,094 17,624 2.5%
Animal Services 1,994,243 2,160,759 2,375,725 214,966 9.9%
Engineering 1,246,277 1,469,428 1,601,216 131,788 9.0%
General Services 3,368,100 3,543,653 3,730,943 187,290 5.3%
Roads 4,076,825 5,133,179 5,224,037 90,858 1.8%
Solid Waste 1,710,867 2,142,363 2,139,925 (2,438) -0.1%
Property Management 409,073 452,731 478,655 25,924 5.7%
TOTAL 13,489,436 15,614,583 16,280,595 666,012 4.3%
Parks and Recreation
Parks 5,497,534 5,702,118 6,240,460 538,342 9.4%
Recreation 1,090,073 1,298,978 1,384,398 85,420 6.6%
Airport 25,796 54,253 9,612 (44,641) -82.3%
Golf Course 4 ,567 156,892 127,395 (29,497) -18.8%
TOTAL 6,617,970 7,212,241 7,761,865 549,624 7.6%
SUBTOTAL GENERAL COUNTY GOVT: 61,390,811 67,849,788 72,100,867 4,251,079 6.3%
Page 4 of 75

QUEEN ANNE'S COUNTY
FY2027 EXPENDITURES
COUNTY ADMINISTRATOR'S BUDGET
FY26 Revised FY27 CA FY26-FY27 %
FY25 Actual Budget Prop Bud $ Change Change
Board of Education 7 5,085,219 8 3,373,301 92,717,342 9,344,041 11.2%
Other Agencies
State's Attorney's Office 2,011,636 2,077,478 2,367,174 289,696 13.9%
4-H Park 1 29,934 129,800 136,300 6 ,500 5.0%
Sheriff's Office 14,335,836 15,495,829 1 6,452,429 956,600 6.2%
Orphans' Court 1 02,788 111,224 120,978 9 ,754 8.8%
Circuit Court 9 99,094 1,245,557 1,379,008 133,451 10.7%
Fire Protection & Rescue 5,382,751 5,875,625 5,953,738 78,113 1.3%
Chesapeake College 2,196,654 2,373,840 2,564,763 190,923 8.0%
QAC Free Library 2,782,887 2,982,381 3,261,720 279,339 9.4%
Board of Elections 1,250,849 1,430,519 1,699,315 268,796 18.8%
Health Department 2,258,985 3,052,582 3,229,445 176,863 5.8%
Social Services 2 07,892 216,106 230,404 14,298 6.6%
Soil Conservation Service 3 41,971 364,313 206,245 ( 158,068) -43.4%
UMD Extension Service 4 37,228 499,060 522,053 22,993 4.6%
TOTAL 3 2,438,505 3 5,854,314 38,123,572 2,269,258 6.3%
Debt
Board of Education 5,607,006 6,135,716 7,489,876 1 ,354,160 22.1%
General County Government 6,873,256 7,220,878 7,258,996 38,118 0.5%
TOTAL 1 2,480,262 1 3,356,594 14,748,872 1,392,278 10.4%
Other
Intergovernmental 6 65,940 920,884 1,128,300 207,416 22.5%
General Insurance 7 49,907 855,000 1,280,000 425,000 49.7%
Benefits/OPEB 4,649,409 4,462,178 4,494,678 32,500 0.7%
Local Grants 1,157,822 1,131,960 1,129,156 (2,804) -0.2%
Non-Departmental 1,254,789 610,275 613,775 3 ,500 0.6%
Contingency 47,696 146,605 151,000 4 ,395 3.0%
TOTAL 8,525,563 8,126,902 8 ,796,909 670,007 8.2%
Transfers
Capital Fund 12,400,417 596,576 7,746,422 7 ,149,846 1198.5%
Ag Xfer / EDIF / Other 6 91,644 173,181 151,600 (21,581) -12.5%
Fire Impact 39,891 90,000 9 0,000 - 0.0%
TOTAL 1 3,131,952 859,757 7 ,988,022 7,128,265 829.1%
TOTAL GENERAL FUND: 203,052,312 209,420,656 234,475,584 25,054,928 12.0%
Page 5 of 75

Enhancement CA Funded
Department Description Positions Request Positions CA Funded
Aging Bus Driver (Non CDL) 1 77,088 1 77,088
77,088 77,088
Blue Heron Golf Course PT Assistant Golf Course Manager 1 30,762 -
30,762 -
Board of Education Allocation Increase 12,055,189 8,700,000
Teacher Retirement (State Mandate) 644,041 644,041
12,699,230 9,344,041
Chesapeake College Local Allocation Increase - Operating - 5.0%
less savings from bond payments 143,685 143,685
Community College Retirement (State Mandate) 47,238 47,238
190,923 190,923
Circuit Court Bailiff 1 72,806
Court Recorder 1 79,408
Jury/Assignment Commissioner 1 91,067 1 91,067
243,281 91,067
Community Affairs Public Information Coordinator 1 85,787 -
85,787 -
DES - Communications Communications Captain 1 110,595 1 110,595
110,595 110,595
Page 6 of 75

Enhancement CA Funded
Department Description Positions Request Positions CA Funded
DES - Medical Services Paramedic I for 7th Unit 4 464,453 -
EMT I for 7th Unit 4 280,171 -
Operating Costs for 7th Unit 281,205 -
1,025,829 -
DES - Special Operations Emergency Management Senior Planner 1 116,321 -
116,321 -
Economic Development PT Economic Development Coordinator 1 30,889 -
30,889 -
Elections Salary Increases 67,935 67,935
67,935 67,935
Extension Services Salary Increases - 5.5% (3% COLA, 2.5% merit) 15,720 15,720
15,720 15,720
FEC Increase Training Expense 5,000 5,000
Radios for New Apparatus 143,500 143,500
Assessable Base Allotment - 5% 104,156 104,156
Allocation/Vol Fire Co - 5% 28,566 28,566
Ambulance - 5% 29,906 29,906
311,128 311,128
Housing Authority Facility Technician I 1 80,231 -
Assistant Property Manager 1 89,947 1 89,947
170,178 89,947
Page 7 of 75

Enhancement CA Funded
Department Description Positions Request Positions CA Funded
Intergovernmental SDAT Office Support (State Mandated) 73,000 73,000
73,000 73,000
Library 3% COLA, 3% Merit 132,222 125,000
Furniture, fixtures and equipment 16,200 -
Maker Space Library Associate 1 71,241 -
Outreach Library Associate 1 71,241 1 71,241
PT Youth Services Associate - Increase Hours 4,302 -
FY27 State Pension Shift 8,371 8,371
303,577 204,612
Parks Convert Park Technician PT to FT 1 49,530 1 49,530
Addt'l Coverage for Invasive Weeds 50,000 50,000
Stormwater Maintenance Agreement 38,000 -
137,530 99,530
Sanitary Chief Wastewater Operator 1 119,127 1 119,127
119,127 119,127
Sheriff Deputy Sheriff First Class 2 236,322 -
PT Contractual Deputy First Class 1 58,075 -
PT Court Screener 1 32,938 -
327,335 -
Page 8 of 75

Enhancement CA Funded
Department Description Positions Request Positions CA Funded
State's Attorney Assistant State's Attorney 1 85,781 -
85,781 -
ENHANCEMENT TOTAL $ 16,222,016 $10,794,713
POSITIONS (Full Time and Part Time) 28 2,333,780 7 608,595
OPERATING ENHANCEMENTS - NON-SALARIES 13,888,236 10,186,118
ENHANCEMENT TOTAL 28 16,222,016 7 10,794,713
GENERAL FUND ENHANCEMENTS 26 16,072,127 6 10,675,586
NON-GENERAL FUND ENHANCEMENTS 2 149,889 1 119,127
28 16,222,016 7 10,794,713
Page 9 of 75

State of Maryland
Department of Assessments and Taxation February 14, 2026
2026 Constant Yield Tax Rate Certification
Taxing authority: Queen Anne's
County
1 1-Jul-2025 Gross assessable real property base $ 11,500,051,827
2 1-Jul-2025 Homestead Tax Credit - 299,410,612
3 1-Jul-2025 Net assessable real property base 11,200,641,215
4 1-Jul-2025 Actual local tax rate (per $100) x 0.8300
5 1-Jul-2025 Potential revenue $ 92,965,322
6 1-Jul-2026 Estimated assessable base $ 12,383,156,406
7 1-Jan-2026 Half year new construction - 79,103,520
8 1-Jul-2026 Estimated full year new construction* - 53,400,000
9 1-Jul-2026 Estimated abatements and deletions** - 509,931,324
10 1-Jul-2026 Net assessable real property base $ 11,740,721,562
11 1-Jul-2025 Potential revenue $ 92,965,322
12 1-Jul-2026 Net assessable real property base ÷ 11,740,721,562
13 1-Jul-2026 Constant yield tax rate *** $ 0.7918
Certified by
* Includes one-quarter year new construction where applicable. Director
**Actual + estimated as of July 1, 2026, including Homestead Tax Credit.
*** Constant yield tax rate included as a courtesy, along with the assessment data that SDAT is
required to provide per Tax-Property Article § 2-205.
Form CYTR #1
Page 10 of 75

Queen Anne's County
Budget to Actuals - EXPENSES
Download generated on 03/19/2026
Funds Filter GOVERNMENTAL
Departments Filter BOARD OF EDUCATION
FY27 FY26 Budget to FY26 Budget
FY26 Actuals Proposed FY27 Prop $ to FY27 Prop
FY24 Actuals FY25 Actuals YTD FY26 Budget Budget Variance % Variance
OTHER CHARGES (88210) ALLOCATION/COMPONENT UNIT 66,376,950 72,576,950 52,838,115 80,220,991 88,920,991 8,700,000 10.8%
OTHER CHARGES (88230) OPEB-RSTR ALLOC/COMP UNIT 2,178,232 2,178,232 1,452,150 2,178,232 2,178,232 -
OTHER CHARGES (89950) OTHER CHARGES - - 691,279 644,041 1,288,082 644,041 100.0%
OTHER CHARGES (88220) RESTRICTED ALLOCATION 330,037 330,037 - 330,037 330,037 -
Total 68,885,219 75,085,219 54,981,544 83,373,301 92,717,342 9,344,041 11.2%
Page 11 of 75

BOARD OF EDUCATION OF QUEEN ANNE'S COUNTY
BUDGET
FISCAL YEAR 2027
July 1, 2026 - June 30, 2027
Matthew Kibler, Ed.D.
Superintendent of Schools
02.04.26
Page 12 of 75

This page is intentionally
left blank.
Page 13 of 75

TABLE OF CONTENTS
Introduction
FY 2027 Budget Summary 5
Revenues
Revenue Summary-Unrestricted Funds only 7
Revenue Summary-Restricted Funds only 8
Budget Summary
Approved FY 2026 Budget Summary By Category and Object 9
Proposed FY 2027 Budget Summary By Category and Object 10
Comparison FY 2026 Budget to FY 2027 Budget 11
General Fund Budget Details
Administration 13
Mid-Level Administration 17
Instruction 21
Special Education 27
Student Services 31
Health Services 33
Student Transportation 35
Operation of Plant 39
Maintenance of Plant 43
Fixed Charges 47
School Construction Budget
FY 2027 School Construction Fund - will be added when complete TBD
Food Service Budget
FY 2027 Food Service Fund - will be added when complete TBD
Page 3 of 47 Page 14 of 75

This page is intentionally
left blank.
Page 15 of 75

Queen Anne's County Public Schools
FY 2027 Budget - Summary of Proposed Cost Increases
Expenses: Part 1: Cost to Maintain FY26 Program in FY27 - These are increases over FY26 costs
Item Type Description Item Cost
Salary Salary Enhancements 3,700,114
Salary Leave for Part Time Employees (HB Leave) 11,000
Fixed Charge Fixed Charge - Pension 332,416
Fixed Charge Fixed Charge - Social Security & Medicare (FICA) 318,495
Fixed Charge Fixed Charges - Worker's Compensation 28,275
Fixed Charge Fixed Charge - Unemployment 5,000
Fixed Charge Health Care - Carefirst (10% increase) 1,601,569
Fixed Charge Health Care - Marathon Health (4% increase) 66,492
Fixed Charge Health Care - Retiree Health (10% increase + Budget Adjustment) 823,260
Fixed Charge Fixed Charge - Time to Care Act 12,500
Instruction Curriculum & Instruction (Core & Intervention Programs) 300,000
Special Education License Agreements for Core Special Education Programs 73,168
Special Education Reduction to Special Education Software (20,000)
Special Education Contracted Services for Speech Therapist & Occupational Therapist 67,000
Special Education Transfer - Non-Public Placements 236,380
Testing SAT, PSAT. Cognitive Abilities Test (CogAT) 4,000
General Dues and Subscriptions - MABE & PSSAM 35,000
Transportation Zonar Licensing (grant expires in FY26) - local charge in FY27 90,000
Transportation Bus Contract & Per Vehicle Allocation (PVA) 414,030
Operations Liability Insurance (5% increase) - Liability, Transportation, Building 39,450
Operations Comtek - Core Technology Programs 33,000
Operations Communication - Phones 21,000
General Finance - School Funds Online (SFO) 18,000
General Transfer / Reduction to Support SFO (22,810)
Operations License Agreements - Powerschool Products - Year 2 of 5 year contract 22,175
Operations Electricity, Heating Oil, Water & Sever 350,000
Operations Custodian Equipment (Buffer, T-2, etc.) 20,000
Maintainence Building Repairs / Inspections / Maintainence Contracts 140,000
Wages Hourly Wage Increase 82,000
Instruction Substitute Teacher Costs 175,000
Health Services Substitute Nurse Costs 20,000
Transportation Substitute Bus Driver Costs 30,000
Instruction Curriculum & Instruction (Core & Intervention Programs) 181,764
Instruction Band Instrument Repair 10,000
Business Legal Fees 40,000
Transportation Contracted Services (Bus Repairs, Inspections, Drug Testing, Safety Training 43,000
Transportation Supplies / Uniforms 38,400
Operations Contracted Services - Equipment Repair 20,000
Operations Supplies - Custodial 17,000
Operations Custodian Professional Learning & Leased Equipment 8,100
Maintainence Contracted Services - Rental Equipment, Pest Control, etc. 15,000
Maintainence Supplies (School Safety, Building and Equipment, Vehicle Repair, etc) 100,000
Maintainence Replacement Equipment 10,000
Total: 9,509,778
Page 16 of 75
Page 5 of 47

Queen Anne's County Public Schools
FY 2027 Budget - Summary of Proposed Cost Increases , Continued
Expenses: Part 2: Program Improvements - These are additions to the FY26 Budget (New Programs / Positions) for FY27
Number of Positions Position Title Approx. Cost
6 Reading Specialists - School Based 621,552
6 Math Specialists - School Based 621,552
2 Behavior Specialists - District Wide - Central Office Student Support 207,184
1 Counselor - School Based @ CHES 103,592
6 Pre-Kindergarten Teachers - School Based 621,552
1 Spanish Teacher (MMS or STMS) - School Based 103,592
6 In-School Suspension (Support) - School Based 448,133
1 Computer Lab Assistant (Support) @ BES 103,592
1 Grant Writer - Certificated I - Central Office 74,048
1 Maintainance Employee - Central Office 74,689
1 HR Specialist - Central Office 101,455
1 Finance Specialst - Central Office 101,455
1 Multilingual Teacher - School Based - Split between CES & CHES 103,592
1 Behavior Specialist - Special Education 112,259
1 2nd Shift Custodian - Central Office 64,986
1 2nd Shift Custodian - School Based - KIHS 64,986
Item Type Description Item Cost
Instruction Part Time Positions (4) - Multilingual Tutor @ SMS, SES, GES, MES/MMS 85,000
Instruction Stipend Increase for New Teacher Mentor Program 32,000
Instruction Stipend Increase for Home/Hospital Instructor 15,000
Transportation Stipend Increase for Hourly Bus Drivers 5,000
Fixed Charges Course Reimbursement 50,000
Operations New Program - Lightspeed Classroom (Comtek) 66,000
Human Resources New Program - Employee Records 17,000
Human Resources Recruitment 5,000
MOI Increase to School Based Materials of Instruction Allocations (Media and SPED included) 60,717
Extra Curricular Increase to HS Athletics & MS/HS Band Programs 15,000
Operations Increase to support Commensement Exercises at each High School 13,000
Student Support Program "Signs of Suicide" - Move from Grant to Local 3,000
Health Services Supplies - Nurse Office 7,700
Finance Adjustment for Budget Amendment - October 1, 2025 (33,288)
Total: 3,869,347
Expenses Part 1 & Part 2 - Grand Total: 13,379,126
Summary
Revenue Projected Increase to FY27 from State Aid File 1,323,937
Expenses Expenses: Part 1: Cost to Maintain FY26 Program in FY27 (9,509,778)
Expenses Expenses: Part 2: Program Improvements - These are additions to the FY26 Budget (3,869,347)
Total: (12,055,189)
Page 17 of 75
Page 6 of 47

REVENUE SUMMARY
Unrestricted Funds Only
Approved
Approved Approved Projected Increase/
UNRESTRICTED FUND FY 2025 FY 2026 FY2027 (Decrease)
Summary of Major State Aid Programs: State Share
Foundation Program (Base) $ 23,349,635 $ 23,686,535 $ 24,259,223 $ 572,688
Geographical Cost of Education Index - - - -
College & Career Ready (CCR) 74,096 144,267 227,090 82,823
Transportation 4,487,575 4,622,571 4,692,037 69,466
Compensatory Education 8,390,490 8,149,406 8,025,809 (123,597)
Concentration of Poverty 273,805 592,920 618,629 25,709
Multilingual Learners 1,552,738 1,569,518 1,555,160 (14,358)
Special Education 3,052,311 3,367,863 3,989,400 621,537
Transitional Supplemental Instruction (TSI) 167,384 119,429 - (119,429)
Prekindergarten 633,817 1,081,689 1,452,836 371,147
Career Ladder for Educators (NBC Teacher Salary) 88,841 151,252 154,494 3,242
Blueprint Coordinator 60,650 53,823 53,299 (524)
State Share - Total $ 42,131,342 $ 43,539,273 $ 45,027,977 $ 1,488,704
Summary of Major State Aid Programs: Local Share
Foundation Program (Base) $ 39,511,490 $ 42,325,495 $ 44,013,488 $ 1,687,993
College & Career Ready (CCR) 109,123 190,602 371,068 180,466
Compensatory Education 13,623,812 12,224,110 12,038,713 (185,397)
Concentration of Poverty - 74,685 110,098 35,413
Multilingual Learners 2,416,318 2,354,276 2,332,740 (21,536)
Special Education 4,807,653 5,051,795 5,984,100 932,305
Transitional Supplemental Instruction (TSI) 304,504 222,331 - (222,331)
Prekindergarten 1,264,621 2,140,674 2,860,900 720,226
Career Ladder for Educators (NBC Teacher Salary) 131,159 237,748 255,506 17,758
Blueprint Coordinator - 96,177 96,701 524
Maintenance of Effort/Local Autonomy 12,916,539 17,811,367 14,501,179 (3,310,188)
Local Share - Total $ 75,085,219 $ 82,729,260 $ 82,564,493 $ (164,767)
State-Other
Non Public Placement Reimbursements $ 450,000 $ 435,394 $ 435,394 $ -
State Other - Total $ 450,000 $ 435,394 $ 435,394 $ -
Other Funding
Tuition $ 50,000 $ 50,000 $ 50,000 $ -
Interest Income 300,000 300,000 300,000 -
Facility Use Fees 200,000 200,000 200,000 -
Bus Use Fees 10,000 10,000 10,000 -
Other Funding 210,000 210,000 210,000 -
Prior Year's Fund Balance - - - -
Other Funding - Total $ 770,000 $ 770,000 $ 770,000 $ -
Total Unrestricted Revenue $ 118,436,561 $ 127,473,927 $ 128,797,864 $ 1,323,937
Page 18 of 75
Page 7 of 47

REVENUE SUMMARY
Restricted Funds Only
FY26 Actual vs.
Projected FY27
ACTUAL Actual* Projected** Increase/
Revenue Source FY 2025 FY 2026 FY 2027 (Decrease)
* subject to adjustment based ** updated when actual
on state oversight funding reports arrive
Federal Funds
Title I $ 1,170,565 $ 1,027,977 $ 976,578 $ (51,399)
Title IIA & IID* 163,451 161,034 152,982 (8,052)
Titles III* 106,667 179,304 170,339 (8,965)
Title IV* 99,299 89,284 84,820 (4,464)
Special Education 2,093,310 2,093,310 1,988,645 (104,665)
Infants & Toddler Program 174,855 129,208 122,748 (6,460)
Perkins* 257,610 250,000 250,000 -
Stop School Violence Grant 166,375 - - -
Mckinney Vento Grant 31,561 22,298 20,000 (2,298)
Read and Lead Grant - 173,950 - (173,950)
Federal Funds $ 4,263,693 $ 4,126,365 $ 3,766,112 $ (360,253)
State funds
Fine Arts* $ 7,753 $ 7,753 $ 7,753 $ -
Judy Hoyer Early Child Care Education 1,005,000 990,000 990,000 -
Opioid Prevention State Health Dept. 152,955 190,227 180,715 (9,512)
Pre-Kindergarten Expansion 1,040,000 - - -
State funds $ 2,205,708 $ 1,187,980 $ 1,178,468 $ (9,512)
Other Funding
Family Support Center $ 435,000 $ - $ - $ -
Achievement Mentoring County 68,324 86,945 86,945 -
Safe Schools Funds* 293,186 186,460 186,460 -
Quality Teacher Incentive* 27,105 - - -
Project Lead the Way* - 980 980 -
MD Rural Investment Fund 250,000 - - -
County Micro Grants 20,500 - - -
History Day Grant 1,750 1,750 1,750 -
Other Funding $ 1,095,865 $ 276,135 $ 276,135 $ -
Total Restricted Revenue $ 7 ,565,266 $ 5,590,480 $ 5,220,715 $ (369,765)
Page 19 of 75
Page 8 of 47

FY 2026 APPROVED BUDGET
Total
Salaries & Contracted Supplies & Other Unrestricted
Wages Services Materials Charges Equipment Transfers Budget
Administration $ 2,281,266 $ 372,236 $ 47,040 $ 6 9,600 $ - $ 10,000 $ 2,780,142
Mid-Level Administration 7,316,854 50,798 36,912 1 41,660 - - 7,546,224
Instruction 45,975,434 274,048 1,837,344 6 99,220 529,942 194,730 49,510,718
Special Education 10,059,669 528,100 87,843 1 5,690 5,000 1,462,195 12,158,497
Student Personnel Services 871,937 - 3,050 1 0,050 - - 885,037
Health Services 1,193,314 - 27,000 1 40 - - 1,220,454
Transportation 2,006,369 7,568,774 216,000 1 34,688 35,000 - 9,960,831
Operation of Plant 4,102,976 499,372 396,800 3 ,570,893 170,250 - 8,740,291
Maintenance of Plant 1,164,539 1,699,399 480,000 1 8,350 108,000 - 3,470,288
Fixed Charges - - - 3 1,234,734 - - 31,234,734
Total Object $ 74,972,358 $ 10,992,727 $ 3,131,989 $ 3 5,895,025 $ 848,192 $ 1,666,925 $ 127,507,215
FY26 Revenue reduced by budget amendment at October 1, 2025 BOE Meeting $ 33,288
FY26 Budget as of October 1, 2025 127,473,928
FY26 Approved Budget
Fixed Charges
Transfers 24%
1%
Equipment
Salaries and Wages
1%
59%
Other Charges
4%
Supplies and Materials
2%
Contracted Services
9%
Page 9 of 47 Page 20 of 75

FY 2027 PROPOSED BUDGET
Total
Salaries & Contracted Supplies & Other Unrestricted
Wages Services Materials Charges Equipment Transfers Budget
Administration $ 2,594,350 $ 427,423 $ 47,040 $ 112,400 $ - $ 10,000 $ 3 ,191,213
Mid-Level Administration 7,729,051 63,563 36,912 174,900 - - 8 ,004,426
Instruction 50,094,981 469,195 2,318,204 634,110 529,942 146,147 5 4,192,579
Special Education 11,075,549 645,767 75,030 16,690 5,000 1,683,969 1 3,502,005
Student Personnel
Services 1,074,366 3,000 3,050 8,050 - - 1 ,088,466
Health Services 1,358,281 10,720 32,000 1,000 - - 1 ,402,001
Transportation 2,143,950 8,121,039 253,800 141,788 35,000 - 1 0,695,577
Operation of Plant 4,331,415 602,051 413,800 3,946,843 196,250 - 9 ,490,359
Maintenance of Plant 1,302,696 1,854,399 575,000 26,350 118,000 - 3 ,876,445
Fixed Charges - - - 35,443,270 - - 3 5,443,270
Total Object $ 81,704,639 $ 12,197,157 $ 3,754,836 $ 40,505,401 $ 884,192 $ 1,840,116 $ 1 40,886,341
FY27 Proposed Budget
Transfers Fixed Charges
25%
1%
Equipment
Salaries and Wages
1%
58%
Other Charges
3%
Supplies and Materials
3%
Contracted Services
9%
Page 10 of 47 Page 21 of 75

FY 2026 APPROVED vs. FY 2027 Proposed BUDGET
Total
Salaries & Contracted Supplies & Unrestricted
Wages Services Materials Other Charges Equipment Transfers Budget
Administration $ 313,084 $ 55,187 $ - $ 42,800 $ - $ - $ 411,071
Mid-Level Administration 412,197 12,765 - 33,240 - - 458,202
Instruction 4,119,547 195,147 480,860 (65,110) - (48,583) 4,681,861
Special Education 1,015,880 117,667 (12,813) 1,000 - 221,774 1,343,508
Student Personnel Services 202,429 3,000 - (2,000) - - 203,429
Health Services 164,967 10,720 5,000 860 - - 181,547
Transportation 137,581 552,265 37,800 7,100 - - 734,746
Operation of Plant 228,439 102,679 17,000 375,950 26,000 - 750,068
Maintenance of Plant 138,157 155,000 95,000 8,000 10,000 - 406,157
Fixed Charges - - - 4,208,536 - - 4,208,536
Total Object $ 6,732,281 $ 1,204,430 $ 622,847 $ 4,610,376 $ 3 6,000 $ 173,191 $ 13,379,125
Proposed Increase to FY27 Budget
Fixed Charges
32%
Salaries and Wages
50%
Transfers
1%
Equipment
0%
Other Charges
3%
Supplies and Materials
5%
Contracted Services
9%
Page 11 of 47 Page 22 of 75

This page is intentionally
left blank.
Page 23 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Category 01: Administration
Administration includes the activities associated with the general regulations, direction and control of the
LEA. Such activities as establishing and administering LEA operating policy, providing fiscal and internal
services necessary for operating the LEA.
Approved
Approved Approved Requested Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)
SUMMARY
Salaries and Wages 21.25 $ 2 ,200,943 $ 2 ,281,266 $ 2 ,594,350 $ 313,084
Contracted Services $ 3 04,860 $ 3 72,236 $ 4 27,423 $ 55,187
Supplies and Materials $ 4 7,040 $ 4 7,040 $ 4 7,040 $ -
Other Charges $ 8 8,100 $ 6 9,600 $ 1 12,400 $ 42,800
Equipment $ - $ - $ - $ -
Transfers $ 1 0,000 $ 1 0,000 $ 1 0,000 $ -
TOTAL CATEGORY 21.25 $ 2 ,650,943 $ 2 ,780,142 $ 3 ,191,213 $ 411,071
Category 01: Administration
Other Charges Equipment
Supplies and Materials 4% 0% Transfers
2% 0%
Contracted
Services
13%
Salaries and Wages
81%
Page 13 of 47 Page 24 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Requested Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)
SALARIES & WAGES
CENTRAL OFFICE ADMINISTRATIVE PERSONNEL 7.25 $ 1 ,006,998 $ 1 ,087,457 $ 1 ,169,856 $ 82,399
Included in these salaries are:
Superintendent of Schools 1.00
Director of Human Resources 1.00
Chief Financial Officer 1.00
Supervisor of Accountability 1.00
Specialist Grant Programs 1.00
Data Analyst 2.00
Financial Systems Operator 0.25
SECRETARIAL AND CLERICAL - CENTRAL OFFICE 14.00 $ 1 ,193,945 $ 1 ,193,809 $ 1 ,424,494 $ 230,685
Included in these salaries are secretarial and
clerical staff assigned to the offices of: *includes funds for 2 new positions
Superintendent of Schools 1.00 HR Specialist
Human Resources 4.00 Finance Specialist
Finance Department 7.00
Accountability Specialists 1.00
Central Office Receptionist 1.00
TOTAL SALARIES & WAGES 21.25 $ 2 ,200,943 $ 2 ,281,266 $ 2 ,594,350 $ 313,084
CONTRACTED SERVICES
AUDITING $ 5 1,100 $ 5 1,100 $ 5 1,100 $ -
Cost of the annual financial audit by an independent
accounting firm as required by state law.
CONSULTANTS $ - $ 5 0,000 $ 5 0,000 $ -
LEGAL SERVICES $ 7 0,000 $ 7 0,000 $ 1 00,000 $ 30,000
Cost of the Board's legal representation.
SOFTWARE LICENSES AND TRAINING $ 1 23,060 $ 1 35,366 $ 4 5,345 $ ( 90,021)
Cost of maintaining license agreements for Board
Docs, Schoolwires, and Human Resources
Applicant Tracking, etc.
TESTING AND TEST SCORING $ 5 0,700 $ 5 5,770 $ 1 70,978 $ 115,208
Cost for the purchase of standardized tests, the
scoring associated with the state testing program
and local testing initiatives. Also the annual fee for
maintaining the data warehouse for test scores.
OTHER CONTRACTED SERVICES $ 1 0,000 $ 1 0,000 $ 1 0,000 $ -
Cost associated with the administration of our
403(b) & 457 retirement programs.
TOTAL CONTRACTED SERVICES $ 3 04,860 $ 3 72,236 $ 4 27,423 $ 55,187
Page 14 of 47 Page 25 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Requested Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)
SUPPLIES AND MATERIALS
OFFICE SUPPLIES & POSTAGE $ 3 3,000 $ 3 3,000 $ 3 3,000 $ -
Cost for paper items, postage, and other
consumables used in operating the central office
and supporting system-wide programs.
PRINTING & PUBLISHING $ 1 3,300 $ 1 3,300 $ 1 3,300 $ -
Cost for printing publications such as the calendar
handbooks, annual report, informational pamphlets.
and other needs of the office of public information.
DATA PROCESSING SUPPLIES $ 740 $ 740 $ 740 $ -
Costs associated with the purchase of forms used
for data processing in the finance department.
TOTAL SUPPLIES & MATERIALS $ 4 7,040 $ 4 7,040 $ 4 7,040 $ -
OTHER CHARGES
BOARD MEMBERS EXPENSES $ 3 7,000 $ 3 7,000 $ 3 7,000 $ -
Includes stipends paid to Board Members as
required by state law, annual dues for MABE, and
any travel or meeting expenses.
MILEAGE & TRAVEL $ 5 ,600 $ 5 ,600 $ 5 ,800 $ 200
Reimbursements to staff for travel to schools, and
local/state meetings. The reimbursement rate
parallels the rate established by the county
government.
SUBSCRIPTIONS & DUES $ 2 7,500 $ 2 0,000 $ 5 7,600 $ 37,600
Costs for memberships to professional
organizations and professional publications.
MEETINGS & CONFERENCES $ 7 ,000 $ 1 ,000 $ 1 ,000 $ -
Costs associated with attendance at state/national
meetings and conferences such as registration,
lodging, and travel. Also, costs associated with
hosting meetings, such as refreshments and
meeting room rentals.
RECRUITING $ 8 ,500 $ 3 ,500 $ 8 ,500 $ 5 ,000
Costs associated with attracting highly qualified
teachers, especially minority candidates and
teachers in critical shortage areas. Cost of
advertisements, college fairs, and reimbursements
to candidates are included.
PROFESSIONAL IMPROVEMENT - SUPPORT $ 2 ,500 $ 2 ,500 $ 2 ,500 $ -
Fees for support staff to attend seminars and in-
services training to improve job-related skills.
TOTAL OTHER CHARGES $ 8 8,100 $ 6 9,600 $ 1 12,400 $ 42,800
Page 15 of 47 Page 26 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Requested Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)
EQUIPMENT
ADMINISTRATIVE OFFICE EQUIPMENT $ - $ - $ - $ -
Funds to update and replace central office
equipment and furniture.
TOTAL EQUIPMENT $ - $ - $ - $ -
TRANSFERS
OTHER TRANSFERS $ 1 0,000 $ 1 0,000 $ 1 0,000 $ -
Our share of the operational cost for the Eastern
Shore Educational Consortium.
TOTAL TRANSFERS $ 1 0,000 $ 1 0,000 $ 1 0,000 $ -
TOTAL CATEGORY 21.25 $ 2 ,650,943 $ 2 ,780,142 $ 3 ,191,213 $ 411,071
Administration
Page 16 of 47 Page 27 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Category 02: Mid-Level Administration
The school management and support category includes all costs associated with school level
administration and administrative support including principals, assistant principals and school
secretaries. Also budgeted in this category are central office and school based instruction
supervisory personnel.
Approved
Approved Approved Proposed Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)
SUMMARY
Salaries and Wages 77.00 $ 7 ,025,072 $ 7 ,316,854 $ 7 ,729,051 $ 412,197
Contracted Services $ 46,180 $ 50,798 $ 63,563 $ 12,765
Supplies and Materials $ 36,912 $ 36,912 $ 36,912 $ -
Other Charges $ 149,660 $ 141,660 $ 174,900 $ 33,240
Equipment $ - $ - $ - $ -
Transfers $ - $ - $ - $ -
TOTAL CATEGORY 77.00 $ 7 ,257,824 $ 7 ,546,224 $ 8 ,004,426 $ 458,202
Category 02: Mid-Level Administration
Supplies and
Other Charges
Materials
Contracted 2%
0%
Services
1%
Salaries and Wages
97%
Page 17 of 47 Page 28 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Proposed Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)
SALARIES & WAGES
PRINCIPALS 14.00 $ 1 ,991,808 $ 2 ,034,568 $ 2 ,111,925 $ 77,357
Salaries of principals.
ASSISTANT PRINCIPALS 18.00 $ 1 ,989,076 $ 2 ,066,300 $ 2 ,180,648 $ 114,348
Salaries of all assistant principals.
SECRETARIAL AND CLERICAL - SCHOOLS 32.00 $ 1 ,636,560 $ 1 ,674,777 $ 1 ,720,582 $ 45,805
Salaries for all secretaries and clerical staff
assigned to schools, except guidance and athletics
secretaries.
CENTRAL OFFICE INSTRUCTIONAL STAFF 10.00 $ 1 ,166,087 $ 1 ,315,104 $ 1 ,473,957 $ 158,853
Included in these salaries are: *includes funds for 1 new position
Assistant Superintendent 0.50 * Grant Writer
Instructional Supervisors 7.50
Interpreters 2.00
Blueprint Coordinator 0.00
SECRETARIAL AND CLERICAL - CENTRAL OFFICE 3.00 $ 241,541 $ 226,105 $ 241,939 $ 15,834
Salaries for the secretarial and clerical staff
assigned to Curriculum and Instruction in the central
office.
TOTAL SALARIES & WAGES 77.00 $ 7 ,025,072 $ 7 ,316,854 $ 7 ,729,051 $ 412,197
CONTRACTED SERVICES
CONSULTANTS $ 46,180 $ 50,798 $ 45,563 $ ( 5,235)
Workforce Investment Board for Career Counseling
LICENSE AGREEMENTS $ - $ - $ 18,000 $ 18,000
Cost for School Funding Online (SFO)
TOTAL FOR CONTRACTED SERVICES $ 46,180 $ 50,798 $ 63,563 $ 12,765
SUPPLIES AND MATERIALS
OFFICE SUPPLIES & MATERIALS OF INSTRUCTION $ 29,612 $ 29,612 $ 29,612 $ -
Cost for paper items, postage, and other
consumables used in operating the central office
and supporting systemwide programs.
PRINTING & PUBLISHING $ 7,300 $ 7,300 $ 7,300 $ -
Cost for the printing of the master plan, programs of
study booklet, and curriculum guides.
TOTAL SUPPLIES & MATERIALS $ 36,912 $ 36,912 $ 36,912 $ -
Page 18 of 47 Page 29 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Proposed Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)
OTHER CHARGES
COMMUNICATIONS $ 102,000 $ 102,000 $ 122,000 $ 20,000
Cost for telephone and internet expenses for the
schools. These costs are reported here in
accordance with MSDE's Financial Reporting
Manual.
COMMENCEMENT EXPENSES $ 27,000 $ 27,000 $ 40,000 $ 13,000
Costs associated with the high school graduation
ceremonies, including diplomas, security, rental of
equipment, and supplies.
MILEAGE & TRAVEL $ 5,460 $ 5,460 $ 5,700 $ 240
Reimbursements to staff for travel to schools, and
local/state meetings. The reimbursement rate
parallels the rate established by the county
government.
SUBSCRIPTIONS & DUES $ 7,500 $ 3,500 $ 3,500 $ -
Costs for professional publications and
memberships to professional organizations.
MEETINGS & CONFERENCES $ 7,700 $ 3,700 $ 3,700 $ -
Costs associated with attendance at state/national
meetings and conferences such as registration,
lodging, and travel in accordance with the
administrators contract. Also, costs associated with
hosting meetings, such as refreshments and
meeting room rentals.
TOTAL OTHER CHARGES $ 149,660 $ 141,660 $ 174,900 $ 33,240
TOTAL CATEGORY 77.00 $ 7 ,257,824 $ 7 ,546,224 $ 8 ,004,426 $ 458,202
Mid-Level Administration
Page 19 of 47 Page 30 of 75

This page is intentionally
left blank.
Page 31 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Category 03: Instructional Salaries & Wages
Category 04: Instructional Textbooks & Supplies
Category 05: Other Instructional Costs
Salary costs included in this category are school level instructional services such as teachers,
counselors and media specialists. In addition, expenditures in this category are in support of
instructional programs delivered to students in each school.
Approved
Approved Approved Proposed FY Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 2027 (Decrease)
SUMMARY
Salaries and Wages 505.75 $ 4 2,661,431 $ 4 5,975,434 $ 5 0,094,981 $ 4 ,119,547
Contracted Services $ 305,048 $ 274,048 $ 469,195 $ 1 95,147
Supplies and Materials $ 1 ,691,994 $ 1 ,837,344 $ 2 ,318,204 $ 4 80,860
Other Charges $ 589,220 $ 699,220 $ 634,110 $ (65,110)
Equipment $ 504,692 $ 529,942 $ 529,942 $ -
Transfers $ 50,000 $ 194,730 $ 146,147 $ (48,583)
TOTAL CATEGORY 505.75 $ 4 5,802,385 $ 4 9,510,718 $ 5 4,192,579 $ 4 ,681,861
Category 03-05: Instructional
Equipment Transfers
Supplies and
1% 0%
Materials Other Charges
4% 1%
Contracted Services
1%
Salaries and Wages
93%
Page 21 of 47 Page 32 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Proposed FY Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 2027 (Decrease)
SALARIES & WAGES
TEACHERS - FULL TIME AND PART TIME 468.00 $ 3 8,855,373 $ 4 2,285,606 $ 4 5,830,197 $ 3 ,544,591
Includes salaries for these positions: *includes funds for 21 new positions
Classroom Teachers 403.00 Reading Specialists (6)
Academic Deans 2.00 Math Specialists (6)
Guidance Counselors 21.00 Pre-K Teachers (6)
Career Coaches 3.00 Counselor @ CHES
Psychologists 6.00 World Lang Teacher
Media Specialists 10.00 ML Teacher
Community School Teacher Specialist 2.00
Reading Specialists 3.00
Math Specialists 3.00
Alternative Program 5.00
ESOL Teachers 9.00
Athletic Directors 1.00
INSTRUCTIONAL ASSISTANTS AND TUTORS 27.75 $ 1 ,324,507 $ 1 ,178,704 $ 1 ,486,649 $ 3 07,945
Includes salaries for these positions: *includes funds for 7 new positions
Classroom Assistants 16.50 ISS Support (6)
Media Assistants 4.00 Comp Lab Assistant @ BES
Computer Lab Assistants 7.00
Instructional Tutors (incl. EL Tutors) 0.00
Community Liaison 0.25
SECRETARIAL AND CLERICAL - SCHOOLS 8.00 $ 340,267 $ 373,521 $ 399,487 $ 25,966
Included in these salaries are secretarial and
clerical staff assigned to these offices:
Guidance 6.00
Athletic Department 2.00
ATHLETIC TRAINERS 2.00 $ 171,118 $ 181,774 $ 161,790 $ (19,984)
Includes salaries for these positions:
Athletic Trainers 2.00
TEACHER - SUBSTITUTES $ 925,000 $ 775,000 $ 860,000 $ 85,000
Substitutes are employed to replace teachers and
school assistants who are out of the classroom.
OTHER INSTRUCTIONAL POSITIONS $ 799,829 $ 805,829 $ 949,858 $ 1 44,029
Includes salaries for these positions:
Summer School Instruction
Tutoring
Home and Hospital Instruction
Extra Duty-Athletics, Game Monitors, Clubs, etc
Instructional Supervisor - Mentors-Writing-Tutor
STAFF DEVELOPMENT ACTIVITIES & NBC $ 245,337 $ 375,000 $ 407,000 $ 32,000
Stipends for teachers to attend staff development
activities to increase skills for the improved delivery
of instruction to students. Includes stipends for
additional days for new teachers, mentors and
stipends for SIT meetings. This includes teacher
stipends for National Board Certication.
TOTAL SALARIES & WAGES 505.75 $ 4 2,661,431 $ 4 5,975,434 $ 5 0,094,981 $ 4 ,119,547
Page 22 of 47 Page 33 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Proposed FY Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 2027 (Decrease)
CONTRACTED SERVICES
CONSULTANTS $ 55,048 $ 55,048 $ 102,959 $ 47,911
Costs for consultants to provide quality in-service
training programs and technical assistance for
research based programs. Contracted psychologist
services also included.
ATHLETIC TRAINERS - SUBSTITUTES $ 60,000 $ 10,000 $ 10,000 $ -
Costs to provide substitute athletic trainers for
athletics events and practices.
EQUIPMENT REPAIR $ - $ - $ - $ -
Repairs to instructional equipment such as science
and band equipment.
SOFTWARE LICENSES AND TRAINING $ 190,000 $ 209,000 $ 356,236 $ 1 47,236
Cost of annual licenses for the instructional program
such as but not limited to APEX, Discovery, i-
Ready, Alexandria, Pebble Go, Naviance and digital
databases (SIRS). Pathful Explore, etc.
TOTAL CONTRACTED SERVICES $ 305,048 $ 274,048 $ 469,195 $ 1 95,147
Page 23 of 47 Page 34 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Proposed FY Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 2027 (Decrease)
SUPPLIES AND MATERIALS
TEXTBOOKS $ - $ - $ 76,245 $ 76,245
Textbook adoption/purchases. Purchases here
would include a reusable textbook.
MATERIALS OF INSTRUCTION $ 1 ,277,555 $ 1 ,391,143 $ 1 ,682,222 $ 2 91,079
Funds are used for the purchase of general
classroom supplies, school office supplies and all
other consumables needed at the school. Funds
are allocated to the schools based on projected
enrollment. Includes supplies under Community
Schools
MEDIA CENTER SUPPLIES $ 90,214 $ 90,214 $ 99,236 $ 9,022
Funds to operate the school media centers,
including purchases for electronic database
subscriptions, digital media, audio books, print and
non-print supplies.
STAFF DEVELOPMENT SUPPLIES $ 6,600 $ 6,600 $ 6,600 $ -
Materials used for teacher in-services and for the
professional library. Includes supplies for National
Teacher Board Certification (NBC) reimbursement.
LICENSE AGREEMENTS $ 317,625 $ 349,387 $ 453,901 $ 1 04,514
Cost of maintaining license agreements for the
student information database (PowerSchool),
internet content filtering (Lightspeed), Microsoft
Office licensing (MEEC), and Parent notification
system (School Messenger) and hosted QA CPS
district website (SchoolWires).
TOTAL SUPPLIES & MATERIALS $ 1 ,691,994 $ 1 ,837,344 $ 2 ,318,204 $ 4 80,860
Page 24 of 47 Page 35 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Proposed FY Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 2027 (Decrease)
OTHER CHARGES
MILEAGE & TRAVEL $ 18,570 $ 18,570 $ 18,460 $ (110)
Reimbursements to staff for travel to schools, and
local/state meetings. Also the reimbursement to
home/hospital teachers traveling to student homes.
MEETINGS & CONFERENCES $ 47,047 $ 47,047 $ 47,047 $ -
Costs associated with attendance at state/national
meetings and conferences such as registration,
lodging, and travel. Also costs associated with
hosting meetings, such as refreshments and
meeting room rentals.
TEACHER OF THE YEAR $ 3,000 $ 3,000 $ 3,000 $ -
Funds allocated to defer expenses of the Teacher of
the Year program.
DUAL ENROLLMENT/EARLY COLLEGE TUITION $ 300,000 $ 350,000 $ 350,000 $ -
Funds allocated in accordance with the state law
regarding dual enrollment students and tuition,
including the early college enrollment program.
AP EXAMS $ 40,000 $ 80,000 $ - $ (80,000)
Moved to Category 1 in FY26
EXTRACURRICULAR ACTIVITIES $ 175,000 $ 195,000 $ 210,000 $ 15,000
Funds allocated for the extracurricular activities,
such as band, athletics, and student academic
competitions.
SUBSCRIPTIONS & DUES $ 5,603 $ 5,603 $ 5,603 $ -
Costs for professional publications and
memberships to professional organizations.
TOTAL OTHER CHARGES $ 589,220 $ 699,220 $ 634,110 $ (65,110)
EQUIPMENT
COMPUTER EQUIPMENT $ - $ - $ 355,726 $ 3 55,726
Funds to lease laptops.
EQUIPMENT $ 504,692 $ 529,942 $ 174,216 $ (355,726)
Funds to add/replace furniture and equipment in the
schools.
TOTAL EQUIPMENT $ 504,692 $ 529,942 $ 529,942 $ -
Page 25 of 47 Page 36 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Proposed FY Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 2027 (Decrease)
TRANSFERS
TUITION - OUT OF COUNTY PLACEMENTS & PREK $ 50,000 $ 194,730 $ 146,147 $ (48,583)
Funds for the educational expenses paid to other
school systems for students residing in foster care
or informal kinship care arrangements.
TOTAL TRANSFERS $ 50,000 $ 194,730 $ 146,147 $ (48,583)
TOTAL CATEGORY 505.75 $ 4 5,802,385 $ 4 9,510,718 $ 5 4,192,579 $ 4 ,681,861
Instruction
Page 26 of 47 Page 37 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Category 06: Special Education
Activities designed for students who, through appropriate assessment, have been determined to
have temporary or long-term special education needs arising from cognitive, emotional, and/or
physical factors as defined in the State of Board of Education's Special Education Bylaws.
Approved
Approved Approved Proposed Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2026 (Decrease)
SUMMARY
Salaries and Wages 143.26 $ 9 ,186,676 $ 1 0,059,669 $ 1 1,075,549 $ 1,015,880
Contracted Services $ 526,000 $ 528,100 $ 645,767 $ 117,667
Supplies and Materials $ 85,318 $ 87,843 $ 75,030 $ ( 12,813)
Other Charges $ 15,690 $ 15,690 $ 16,690 $ 1 ,000
Equipment $ 5,000 $ 5,000 $ 5,000 $ -
Transfers $ 1 ,462,195 $ 1 ,462,195 $ 1 ,683,969 $ 221,774
TOTAL CATEGORY 143.26 $ 1 1,280,879 $ 1 2,158,497 $ 1 3,502,005 $ 1,343,508
Category 06: Special Education
Equipment
0%
Other Charges
0%
Supplies and
Transfers
Materials
12%
1%
Contracted
Services
5%
Salaries and Wages
82%
Page 27 of 47 Page 38 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
SALARIES & WAGES
CENTRAL OFFICE PROFESSIONAL INSTRUCTIONAL 1.49 $ 181,463 $ 194,625 $ 237,201 $ 42,576
Includes salaries for these positions:
Assistant Superintendent 0.25
Instructional Supervisor 1.00
Facilitator 0.24
SECRETARIAL AND CLERICAL 1.00 $ 68,467 $ 72,800 $ 77,480 $ 4 ,680
Includes salaries for these positions:
Secretary 1.00
TEACHERS - FULL TIME AND PART TIME 81.27 $ 6 ,427,295 $ 7 ,013,438 $ 7 ,617,566 $ 604,128
Includes salaries for these positions: *includes funds for 1 new position
Classroom Teachers 72.80 Behavior Specialist
Teacher Specialists 2.85
Speech Therapists 4.62
Behavioral Support 1.00
INSTRUCTIONAL ASSISTANTS 59.50 $ 2 ,379,451 $ 2 ,648,806 $ 2 ,858,302 $ 209,496
Includes salaries for these positions:
Classroom Paraprofessionals 57.50
Visually Impaired Interpreters 0.00
Sign Language Interpreters 1.00
Job Coach 1.00
TEACHER - SUBSTITUTES $ 85,000 $ 85,000 $ 215,000 $ 130,000
Substitutes are employed to replace teachers and
school assistants who are out of the classroom.
OTHER INSTRUCTIONAL POSITIONS $ 45,000 $ 45,000 $ 70,000 $ 25,000
Includes salaries for these positions:
Home and Hospital Instruction
Extended School Year
Summer School
TOTAL SALARIES & WAGES 143.26 $ 9 ,186,676 $ 1 0,059,669 $ 1 1,075,549 $ 1,015,880
Page 28 of 47 Page 39 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
CONTRACTED SERVICES
CONSULTANTS & CONTRACT THERAPISTS $ 475,000 $ 475,000 $ 489,499 $ 14,499
Cost to provide psychological examinations and
clinical therapeutic services for certain handicapped
students. Also payment for other contracted
services.
SOFTWARE LICENSES AND TRAINING $ 21,000 $ 23,100 $ 116,268 $ 93,168
Cost of annual licenses for Q-Interactive
Psychological Testing, Goalbook, and Read & Write
Extension for Google Chrome.
LEGAL SERVICES $ 30,000 $ 30,000 $ 40,000 $ 10,000
Cost of the Board's legal representation for hearings
and cases regarding special education students and
placements.
TOTAL CONTRACTED SERVICES $ 526,000 $ 528,100 $ 645,767 $ 117,667
SUPPLIES AND MATERIALS
MATERIALS OF INSTRUCTION $ 60,068 $ 60,068 $ 67,255 $ 7 ,187
Funds are used for the purchase of general
classroom supplies, school office supplies and all
other consumables needed at the school. Funds
are allocated to the schools based on projected
enrollment.
SOFTWARE LICENSES $ 25,250 $ 27,775 $ 7,775 $ ( 20,000)
Annual license fee for 504 plan software module
integrated into the student information system
TOTAL SUPPLIES & MATERIALS $ 85,318 $ 87,843 $ 75,030 $ ( 12,813)
Page 29 of 47 Page 40 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
OTHER CHARGES
SUBSCRIPTIONS & DUES $ - $ - $ - $ -
Costs for professional publications and
memberships to professional organizations.
MEETINGS & CONFERENCES $ - $ - $ - $ -
Costs associated with attendance at state/national
meetings and conferences such as registration,
lodging, and travel. Also costs associated with
hosting meetings, such as refreshments and
meeting room rentals.
MILEAGE & TRAVEL $ 15,690 $ 15,690 $ 16,690 $ 1 ,000
Reimbursements to staff for travel to schools, and
local/state meetings.
TOTAL OTHER CHARGES $ 15,690 $ 15,690 $ 16,690 $ 1 ,000
EQUIPMENT
EQUIPMENT $ 5,000 $ 5,000 $ 5,000 $ -
Funds to purchase assistive technology for students
with special needs. Also funds to add and replace
furniture and equipment in the special education
departments of the schools.
TOTAL EQUIPMENT $ 5,000 $ 5,000 $ 5,000 $ -
TRANSFERS
TUITION - NON-PUBLIC PLACEMENTS $ 876,000 $ 876,000 $ 1 ,042,512 $ 166,512
Funds for the educational expenses paid to non-
public institutions for students who can not receive
appropriate services in our system.
TRANSFER - SPECIAL EDUCATION CONSORTIUM $ 586,195 $ 586,195 $ 641,457 $ 55,262
Our share of the operational costs of the Mid-Shore
Special Education Consortium. Specialty services
such as PT, OT, Audiological, etc. are received
from the consortium.
TOTAL TRANSFERS $ 1 ,462,195 $ 1 ,462,195 $ 1 ,683,969 $ 221,774
TOTAL CATEGORY 143.26 $ 1 1,280,879 $ 1 2,158,497 $ 1 3,502,005 $ 1,343,508
Special Education
Page 30 of 47 Page 41 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Category 07: Student Services
This category provides direct student services to identify, prevent and remediate problems of an
emotional, physical or social nature.
Approved
Approved Approved Proposed Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)
SUMMARY
Salaries and Wages 9.25 $ 907,564 $ 871,937 $ 1 ,074,366 $ 202,429
Contracted Services $ - $ - $ 3,000 $ 3 ,000
Supplies and Materials $ 3,050 $ 3,050 $ 3,050 $ -
Other Charges $ 10,050 $ 10,050 $ 8,050 $ ( 2,000)
Equipment $ - $ - $ - $ -
Transfers $ - $ - $ - $ -
TOTAL CATEGORY 9.25 $ 920,664 $ 885,037 $ 1 ,088,466 $ 203,429
SALARIES & WAGES
CENTRAL OFFICE PROFESSIONAL INSTRUCTIONAL 1.25 $ 178,440 $ 186,929 $ 200,678 $ 13,749
Includes salaries for these positions:
Assistant Superintendent 0.25
Instructional Supervisor 1.00
SECRETARIAL AND CLERICAL - CENTRAL OFFICE 1.00 $ 76,515 $ 80,250 $ 84,975 $ 4 ,725
Includes salaries for these positions:
Secretary 1.00
STUDENT PERSONNEL STAFF 7.00 $ 652,609 $ 604,758 $ 788,713 $ 183,955
Includes salaries for these positions: *includes funds for 2 new positions
Pupil Personnel Worker 2.00 Behavior Specialist (2)
Home/School Coordinator 2.00
Mental Health Coordinator 1.00
Social Workers 2.00
TOTAL SALARIES & WAGES 9.25 $ 907,564 $ 871,937 $ 1 ,074,366 $ 202,429
CONTRACTED SERVICES
License Agreements $ - $ - $ 3,000 $ 3 ,000
Costs for annual licenses for Signs of Suicide
TOTAL CONTRACTED SERVICES $ - $ - $ 3,000 $ 3 ,000
Page 31 of 47 Page 42 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Proposed Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)
SUPPLIES AND MATERIALS
PUPIL SERVICES SUPPLIES $ 3,050 $ 3,050 $ 3,050 $ -
General office supplies and other supplies.
TOTAL SUPPLIES & MATERIALS $ 3,050 $ 3,050 $ 3,050 $ -
OTHER CHARGES
MILEAGE & TRAVEL $ 5,500 $ 5,500 $ 3,500 $ ( 2,000)
Reimbursements to staff for travel to schools, and
local/state meetings.
MEETINGS & CONFERENCES $ 3,500 $ 3,500 $ 3,500 $ -
Costs associated with attendance at state/national
meetings and conferences such as registration,
lodging, and travel.
SUBSCRIPTIONS & DUES $ 1,050 $ 1,050 $ 1,050 $ -
Costs for professional publications and
memberships to professional organizations.
TOTAL OTHER CHARGES $ 10,050 $ 10,050 $ 8,050 $ ( 2,000)
TOTAL CATEGORY 9.25 $ 920,664 $ 885,037 $ 1 ,088,466 $ 203,429
Student Services
Page 32 of 47 Page 43 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Category 08: Health Services
The funds in this category are used to support the school-based health services programs.
Approved
Approved Approved Proposed Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)
SUMMARY
Salaries and Wages 15.00 $ 1 ,277,447 $ 1 ,193,314 $ 1 ,358,281 $ 164,967
Contracted Services $ - $ - $ 10,720 $ 10,720
Supplies and Materials $ 27,000 $ 27,000 $ 32,000 $ 5 ,000
Other Charges $ 140 $ 140 $ 1,000 $ 860
Equipment $ - $ - $ - $ -
Transfers $ - $ - $ - $ -
TOTAL CATEGORY 15.00 $ 1 ,304,587 $ 1 ,220,454 $ 1 ,402,001 $ 181,547
SALARIES & WAGES
SCHOOL HEALTH COORDINATOR 1.00 $ 120,858 $ 127,773 $ 134,983 $ 7 ,210
Salary for School Health Coordinator
SCHOOL NURSES 14.00 $ 1 ,156,589 $ 1 ,065,541 $ 1 ,223,298 $ 157,757
Salaries for school nurses
TOTAL SALARIES & WAGES 15.00 $ 1 ,277,447 $ 1 ,193,314 $ 1 ,358,281 $ 164,967
Contracted Services
MEDICAL TRAINING $ 2,700 $ 2 ,700
Cost for required medical training.
MEDICAL OVERSIGHT $ 8,020 $ 8 ,020
Cost for QAC Health Department to provide medical
oversight.
TOTAL OTHER CHARGES $ - $ - $ 10,720 $ 10,720
SUPPLIES AND MATERIALS
HEALTH ROOM SUPPLIES $ 27,000 $ 27,000 $ 32,000 $ 5 ,000
Funds to provide general operating supplies for
school health rooms and discretionary medication
for students.
TOTAL SUPPLIES & MATERIALS $ 27,000 $ 27,000 $ 32,000 $ 5,000
Page 33 of 47 Page 44 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Proposed Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)
OTHER CHARGES
MILEAGE & TRAVEL $ 140 $ 140 $ 1,000 $ 860
Reimbursements to staff for travel to schools, and
local/state meetings. The reimbursement rate
parallels the rate established by the county
government.
MEETINGS & CONFERENCES $ - $ - $ - $ -
Costs associated with attendance at state/national
meetings and conferences such as registration,
lodging, and travel.
TOTAL OTHER CHARGES $ 140 $ 140 $ 1,000 $ 860
EQUIPMENT
EQUIPMENT $ - $ - $ - $ -
Funds to add and replace furniture and equipment
in school health rooms. To purchase defibrillators
for all schools and high school athletic departments.
TOTAL EQUIPMENT $ - $ - $ - $ -
TOTAL CATEGORY 15.00 $ 1 ,304,587 $ 1 ,220,454 $ 1 ,402,001 $ 181,547
Health Services
Page 34 of 47 Page 45 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Category 09: Transportation
The funds in this category support the transportation of students between home, school and school
activities.
Approved
Approved Approved Proposed Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)
SUMMARY
Salaries and Wages 36.20 $ 1 ,969,921 $ 2 ,006,369 $ 2 ,143,950 $ 137,581
Contracted Services $ 7 ,240,934 $ 7 ,568,774 $ 8 ,121,039 $ 552,265
Supplies and Materials $ 216,000 $ 216,000 $ 253,800 $ 37,800
Other Charges $ 117,540 $ 134,688 $ 141,788 $ 7 ,100
Equipment $ 81,000 $ 35,000 $ 35,000 $ -
Transfers $ -
TOTAL CATEGORY 36.20 $ 9 ,625,395 $ 9 ,960,831 $ 1 0,695,577 $ 734,746
Category 09: Transportation
Other Charges Equipment
Supplies and 1% 0%
Materials
3%
Salaries and Wages
20%
Contracted
Services
76%
Page 35 of 47 Page 46 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Proposed Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)
SALARIES & WAGES
TRANSPORTATION STAFF 5.20 $ 383,221 $ 408,832 $ 439,881 $ 31,049
Includes salaries for these positions:
Chief Operating Officer 0.20
Supervisor of Transportation 1.00
Driver Trainers 2.00
Transportation Specialist 1.00
Operations Dispatcher 1.00
DRIVERS AND BUS ASSISTANTS 31.00 $ 1 ,586,700 $ 1 ,597,537 $ 1 ,704,069 $ 106,532
Includes salaries for these positions:
Bus Drivers 31.00
School Vehicle Attendant - Hourly
Field Trip Drivers - Hourly
TOTAL SALARIES & WAGES 36.20 $ 1 ,969,921 $ 2 ,006,369 $ 2 ,143,950 $ 137,581
Page 36 of 47 Page 47 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Proposed Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)
CONTRACTED SERVICES
BUS CONTRACTORS $ 7 ,053,734 $ 7 ,350,734 $ 7 ,764,764 $ 414,030
General transportation of students to & from school.
We currently have a 3 year contract with four local
companies which runs through June 30, 2028.
CONSULTANTS $ 20,000 $ 20,000 $ 20,000 $ -
Funds to pay for services provided to the
transportation department. Including AccuWeather
and Travel Tracker (Field Trips).
BUS INSPECTION $ 12,000 $ 12,000 $ 22,000 $ 10,000
Funds to pay for all buses (contracted and owned)
to be inspected in accordance with state law.
SAFETY TRAINING $ 12,500 $ 12,500 $ 22,500 $ 10,000
Funds to provide the mandatory safety training
classes that all bus drivers must complete annually.
COMPUTER SYSTEM MAINTENANCE $ 8,400 $ 9,240 $ 99,240 $ 90,000
Annual licensing and maintenance contracts on the
bus video system, computerized bus routing system
(Transfinder) and GPS location services (ZONAR).
PHYSICAL EXAMINATIONS $ 2,200 $ 2,200 $ 2,200 $ -
Funds to provide the annual physical examinations
in accordance with state law.
DRUG TESTING SERVICES $ 7,000 $ 7,000 $ 10,000 $ 3 ,000
Funds to provide mandatory random drug testing of
all drivers (contracted or employed) and testing of
all drivers involved in any accidents.
BUS REPAIRS $ 85,000 $ 105,000 $ 125,000 $ 20,000
Costs to repair and maintain all county operated
buses.
FIELD TRIPS $ 40,100 $ 50,100 $ 55,335 $ 5 ,235
Funds to purchase driver services for county
sponsored field trips and to provide college
visitation opportunities.
TOTAL CONTRACTED SERVICES $ 7 ,240,934 $ 7 ,568,774 $ 8 ,121,039 $ 552,265
Page 37 of 47 Page 48 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Proposed Increase /
ACCOUNT DESCRIPTION FTE FY 2025 FY 2026 FY 2027 (Decrease)
SUPPLIES AND MATERIALS
BUS OPERATION $ 214,500 $ 214,500 $ 224,500 $ 10,000
Operational costs for county owned buses.
PRINTING & PUBLISHING $ - $ - $ 500 $ 5 00
Funds to print the transportation handbook, and
other materials.
SUPPLIES & MATERIALS $ 1,500 $ 1,500 $ 28,800 $ 27,300
Funds to purchase general office supplies and print
the transportation handbook.
TOTAL SUPPLIES & MATERIALS $ 216,000 $ 216,000 $ 253,800 $ 37,800
OTHER CHARGES
INSURANCE - BUSES * $ 111,500 $ 128,648 $ 135,148 $ 6 ,500
Provides liability insurance for all buses through the
Maryland Association of Board of Education(MABE)
liability insurance pool.
MEETINGS & CONFERENCES $ - $ - $ -
Costs associated with attendance at state/national
meetings and conferences such as registration,
lodging, and travel.
MILEAGE & TRANSPORTATION $ 1,890 $ 1,890 $ 1,890 $ -
Reimbursements to staff for travel to schools and
local state meetings
AUTO EXPENSE $ 3,700 $ 3,700 $ 4,300 $ 600
Operation & maintenance of fleet vehicles.
DUES & SUBSCRIPTIONS: $ 450 $ 450 $ 450 $ -
Costs for professional publications and
memberships to professional organizations.
TOTAL OTHER CHARGES $ 117,540 $ 134,688 $ 141,788 $ 7 ,100
EQUIPMENT
REPLACEMENT BUSES/VEHICLES $ 76,000 $ 30,000 $ 30,000 $ -
Costs associated with the lease purchase or
purchase of new vehicles/buses for the purpose of
transporting students to and from school.
EQUIPMENT $ 5,000 $ 5,000 $ 5,000 $ -
Funds to replace or maintain equipment for buses,
i.e. security cameras, strobe lights, crossing arms,
etc.
TOTAL EQUIPMENT $ 81,000 $ 35,000 $ 35,000 $ -
TOTAL CATEGORY 36.20 $ 9 ,625,395 $ 9 ,960,831 $ 1 0,695,577 $ 734,746
Student Transportation
Page 38 of 47 Page 49 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Category 10: Operation of Plant and Equipment
This category includes expenditures for custodial services and supplies needed for regular care of
school facilities. The expenditures also include utilities such as water, sewer, electricity and fuel oil.
Approved
Approved Approved Approved Increase /
ACCOUNT DESCRIPTION FTE FY 2023 FY 2026 FY 2027 (Decrease)
SUMMARY
Salaries and Wages 73.40 $ 3,237,003 $ 4 ,102,976 $ 4 ,331,415 $ 228,439
Contracted Services $ 426,500 $ 499,372 $ 602,051 $ 102,679
Supplies and Materials $ 321,800 $ 396,800 $ 413,800 $ 17,000
Other Charges $ 2,659,000 $ 3 ,570,893 $ 3 ,946,843 $ 375,950
Equipment $ 20,000 $ 170,250 $ 196,250 $ 26,000
Transfers $ - $ - $ -
TOTAL CATEGORY 73.40 $ 6,664,303 $ 8 ,740,291 $ 9 ,490,359 $ 750,068
Category 10: Operation of Plant & Equipment
Equipment
2%
Other Charges
Salaries and Wages
42%
46%
Supplies and Contracted Services
Materials 6%
4%
Page 39 of 47 Page 50 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Approved Increase /
ACCOUNT DESCRIPTION FTE FY 2023 FY 2026 FY 2027 (Decrease)
SALARIES & WAGES
CENTRAL OFFICE STAFF 0.40 $ 60,088 $ 72,400 $ 77,041 $ 4 ,641
Chief Operating Officer
CUSTODIAL SALARIES 63.00 $ 2,579,916 $ 3 ,196,592 $ 3 ,362,565 $ 165,973
Includes salaries for these positions: *includes funds for 2 new positions
Building Service Foreman 1.00 Custodians (2)
Lead Custodians 14.00
Custodians 48.00
CENTRALIZED SUPPORT STAFF 10.00 $ 596,999 $ 833,984 $ 891,809 $ 57,825
Includes salaries for these positions:
Supv. of Information Technology 1.00
Coordinator of School Security & Safety 1.00
Computer Repair Technician 8.00
TOTAL SALARIES & WAGES 73.40 $ 3,237,003 $ 4 ,102,976 $ 4 ,331,415 $ 228,439
CONTRACTED SERVICES
REPAIRS TO EQUIPMENT $ 35,000 $ 65,000 $ 65,000 $ -
Covers the cost of repairs for all instructional and
support services equipment other than computer
and food services equipment.
COMPUTER EQUIPMENT REPAIRS $ 89,000 $ 89,000 $ 135,372 $ 46,372
Covers the cost of repairs for network computer
equipment.
MAINTENANCE CONTRACTS $ 229,500 $ 265,072 $ 337,299 $ 72,227
Contracts with service companies to provide
maintenance of equipment, i.e. photocopiers, band
instruments, AV equipment, etc. and the financial
computer system maintenance including software.
TIMEKEEPING SYSTEM CONTRACT $ 73,000 $ 80,300 $ 64,380 $ ( 15,920)
Contract for the timekeeping system throughout the
county schools.
TOTAL CONTRACTED SERVICES $ 426,500 $ 499,372 $ 602,051 $ 102,679
Page 40 of 47 Page 51 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Approved Increase /
ACCOUNT DESCRIPTION FTE FY 2023 FY 2026 FY 2027 (Decrease)
SUPPLIES AND MATERIALS
CUSTODIAL SUPPLIES $ 276,500 $ 351,500 $ 368,500 $ 17,000
Covers the cost of cleaning supplies and paper
products used in the schools.
COMPUTER EQUIPMENT REPAIRS $ 45,300 $ 45,300 $ 45,300 $ -
Covers the cost of supplies used by Board
employees to repair all computer equipment.
TOTAL SUPPLIES & MATERIALS $ 321,800 $ 396,800 $ 413,800 $ 17,000
OTHER CHARGES
MILEAGE & TRAVEL $ 14,200 $ 14,200 $ 14,200 $ -
Reimbursements to staff for travel to schools, and
local/state meetings.
INSURANCE - PROPERTY / VEHICLES * $ 180,000 $ 488,493 $ 514,443 $ 25,950
Insurance purchased through MABE Insurance Pool
for property and vehicle insurance.
UTILITIES - ELECTRICITY & HEAT $ 2,109,800 $ 2 ,585,200 $ 2 ,915,200 $ 330,000
Heat and electricity for all Board operated buildings.
COMMUNICATIONS $ 55,000 $ 105,000 $ 105,000 $ -
Cost for telephone and internet expenses for all
buildings other than schools. These costs are
reported here in accordance with MSDE's Financial
Reporting Manual.
WATER AND SEWER $ 300,000 $ 378,000 $ 398,000 $ 20,000
Municipal fees for water and sewerage. Includes
costs for the purchase of bottled water for portable
classrooms and the nurses offices.
TOTAL OTHER CHARGES $ 2,659,000 $ 3 ,570,893 $ 3 ,946,843 $ 375,950
Page 41 of 47 Page 52 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Approved Increase /
ACCOUNT DESCRIPTION FTE FY 2023 FY 2026 FY 2027 (Decrease)
EQUIPMENT
CUSTODIAL EQUIPMENT $ 20,000 $ 25,000 $ 45,000 $ 20,000
To provide equipment for the custodial staff
(vacuum cleaners, buffers, scrubbers, etc.)
STAFF LAPTOPS $ - $ 145,250 $ 151,250 $ 6 ,000
Costs associated with the lease purchase or
purchase of staff laptops
TOTAL EQUIPMENT $ 20,000 $ 170,250 $ 196,250 $ 26,000
TOTAL CATEGORY 73.40 $ 6,664,303 $ 8 ,740,291 $ 9 ,490,359 $ 750,068
Operation of Plant
Page 42 of 47 Page 53 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Category 11: Maintenance of Plant and Equipment
This category includes expenditures for maintaining our school facilities. This includes regular
maintenance staff and building repair.
Approved
Approved Approved Proposed Increase /
ACCOUNT DESCRIPTION FTE FY 2023 FY 2026 FY 2027 (Decrease)
SUMMARY
Salaries and Wages 13.40 $ 794,020 $ 1 ,164,539 $ 1 ,302,696 $ 138,157
Contracted Services $ 1,219,037 $ 1 ,699,399 $ 1 ,854,399 $ 155,000
Supplies and Materials $ 305,000 $ 480,000 $ 575,000 $ 95,000
Other Charges $ 18,350 $ 18,350 $ 26,350 $ 8 ,000
Equipment $ 20,000 $ 108,000 $ 118,000 $ 10,000
Transfers $ - $ - $ -
TOTAL CATEGORY 13.40 $ 2,356,407 $ 3 ,470,288 $ 3 ,876,445 $ 406,157
Category 11: Maintenance of Plant & Equip
Other Charges Equipment
1% 3%
Supplies and
Materials
15%
Salaries and Wages
33%
Contracted Services
48%
Page 43 of 47 Page 54 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Proposed Increase /
ACCOUNT DESCRIPTION FTE FY 2023 FY 2026 FY 2027 (Decrease)
SALARIES & WAGES
CENTRAL OFFICE STAFF 2.40 $ 218,888 $ 296,070 $ 316,816 $ 20,746
Includes salaries for these positions:
Chief Operating Officer 0.40
Supervisor of Facilities and Design 1.00
Secretary 1.00
MAINTENANCE PERSONNEL 11.00 $ 575,132 $ 868,469 $ 985,880 $ 117,411
Includes salaries for these positions: *includes funds for 1 new position
Maintenance Foreman 1.00
Maintenance Staff 10.00
TOTAL SALARIES & WAGES 13.40 $ 794,020 $ 1 ,164,539 $ 1 ,302,696 $ 138,157
CONTRACTED SERVICES
REPAIRS TO BUILDINGS $ 575,000 $ 710,000 $ 810,000 $ 100,000
Covers the cost of repairs to buildings that require
the services of outside contractors.
REFUSE REMOVAL $ 110,000 $ 183,000 $ 183,000 $ -
Includes the cost of trash collection for all Board
operated facilities.
PEST CONTROL $ 12,000 $ 26,800 $ 31,800 $ 5 ,000
Funds to cover the cost of the integrated pest
management system.
ENVIRONMENTAL TESTING $ 20,000 $ 35,000 $ 35,000 $ -
Includes funding for performing air quality testing,
water analysis and other EPA required testing.
GROUNDS MAINTENANCE $ 330,037 $ 330,037 $ 330,037 $ -
Costs paid to another county agency for the
maintenance of the grounds owned by the Board.
MAINTENANCE CONTRACTS $ 172,000 $ 414,562 $ 464,562 $ 50,000
Contracts with service companies to provide
maintenance of equipment, i.e. security cameras,
elevators, PA systems, fire alarm systems, access
controls, front office security software, etc
TOTAL CONTRACTED SERVICES $ 1,219,037 $ 1 ,699,399 $ 1 ,854,399 $ 155,000
Page 44 of 47 Page 55 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Approved
Approved Approved Proposed Increase /
ACCOUNT DESCRIPTION FTE FY 2023 FY 2026 FY 2027 (Decrease)
SUPPLIES AND MATERIALS
SUPPLIES & MATERIALS $ 500 $ 60,500 $ 70,500 $ 10,000
Supplies to support school safety & security.
REPAIRS TO BUILDINGS $ 280,000 $ 395,000 $ 455,000 $ 60,000
Covers the cost of supplies used by Board
employees to complete repairs to buildings.
VEHICLE OPERATION $ 24,500 $ 24,500 $ 49,500 $ 25,000
Operational costs for county owned vehicles.
TOTAL SUPPLIES & MATERIALS $ 305,000 $ 480,000 $ 575,000 $ 95,000
OTHER CHARGES
DUES & SUBSCRIPTIONS: $ 1,000 $ 1,000 $ 4,000 $ 3 ,000
Costs for professional publications and
memberships to professional organizations.
MILEAGE & TRAVEL $ 350 $ 350 $ 350 $ -
Reimbursements to staff for travel to schools, and
local/state meetings.
AUTO EXPENSE $ 17,000 $ 17,000 $ 22,000 $ 5 ,000
Maintenance and repairs to fleet vehicles.
TOTAL OTHER CHARGES $ 18,350 $ 18,350 $ 26,350 $ 8 ,000
EQUIPMENT
EQUIPMENT REPLACEMENT
Funds to replace equipment used by the
maintenance staff. $ 20,000 $ 30,000 $ 40,000 $ 10,000
Funds to replace technology used by maintainence $ - $ 31,000 $ 31,000 $ -
VEHICLE REPLACEMENT $ 47,000 $ 47,000 $ -
Costs associated with the lease purchase or
purchase of new vehicles for the maintenance staff. $ -
TOTAL EQUIPMENT $ 20,000 $ 108,000 $ 118,000 $ 10,000
TOTAL CATEGORY 13.40 $ 2,356,407 $ 3 ,470,288 $ 3 ,876,445 $ 406,157
Maintenance of Plant
Page 45 of 47 Page 56 of 75

This page is intentionally
left blank.
Page 57 of 75

Queen Anne's County Board of Education
Current Expense Fund
Unrestricted
Category 12: Fixed Charges
This category includes expenditures for fixed costs such as employer contributions for social
security, retirement, worker's compensation, general liability and unemployment insurance along
with health and life insurance premiums.
Approved
Approved Approved Proposed Increase /
ACCOUNT DESCRIPTION FY 2025 FY 2026 FY 2027 (Decrease)
SUMMARY
Salaries and Wages - - -
Contracted Services - - -
Supplies and Materials - - -
Other Charges $ 27,865,062 $ 31,234,734 $ 35,443,270 $ 4 ,208,536
Equipment - - -
Transfers - - -
TOTAL CATEGORY $ 27,865,062 $ 31,234,734 $ 35,443,270 $ 4 ,208,536
OTHER CHARGES
RETIREMENT COSTS $ 4,093,830 $ 4,260,874 $ 4,593,290 $ 3 32,416
Represents the local share for retirement costs associated with
certain positions that do not qualify for state paid retirement
contributions and the local employer share for the Teachers'
Retirement and Pension System. Also covers the administrative
fees assessed by MSRP.
FICA Taxes $ 5,378,879 $ 5,735,597 $ 6,250,405 $ 5 14,808
*includes funds to support 37 new positions
Covers the cost of the employer's share of Social Security
and Medicare tax for all locally funded positions.
TUITION REIMBURSEMENT $ 201,650 $ 5 0,000 $ 100,000 $ 5 0,000
Funds to reimburse employees for work-related course
costs.
HEALTH INSURANCE $ 15,000,000 $ 17,677,984 $ 20,109,793 $ 2 ,431,809
Funds to cover employer share of health insurance *includes funds to support 37 new positions
premiums. Also icludes funding for Marathon Health and
the Time to Care Act
INSURANCE - LIABILITY / FIDELITY * $ 8 2,000 $ 169,601 $ 178,101 $ 8 ,500
Includes the cost of general liability insurance as well as
fidelity bonds purchased through MABE and disability
insurance according to the administrators contract.
INSURANCE - WORKERS COMPENSATION $ 565,492 $ 565,492 $ 603,675 $ 3 8,183
Funds to cover the cost of worker's compensation *includes funds to support 37 new positions
insurance purchased through MABE.
INSURANCE - LIFE $ 177,270 $ 177,270 $ 181,599 $ 4 ,329
*includes funds to support 37 new positions
Funds to cover the cost of life insurance for employees in
accordance with the negotiated agreements.
INSURANCE - UNEMPLOYMENT $ 6 0,516 $ 6 0,516 $ 6 5,747 $ 5 ,231
*includes funds to support 37 new positions
Cost of unemployment insurance including hearings,
appeals, and administration of claims. Claims
administration is handled by a third party administrator.
BACKGROUND CHECKS $ 1 ,000 $ 1 ,000 $ 1 ,000 $ -
Cost for background checks and pre-employment drug test
for positions not paid by employees.
RETIREE INSURANCE COSTS $ 2,300,000 $ 2,530,000 $ 3,353,260 $ 8 23,260
Retirees with the required years of service are entitled to
contributions toward health care and possible continuation
of life insurance benefits.
LEGAL TRUST $ 4 ,425 $ 6 ,400 $ 6 ,400 $ -
Membership fee for participating in the legal trust through
MABE.
TOTAL OTHER CHARGES $ 27,865,062 $ 31,234,734 $ 35,443,270 $ 4 ,208,536
TOTAL CATEGORY $ 27,865,062 $ 31,234,734 $ 35,443,270 $ 4 ,208,536
Fixed Charges
Page 58 of 75
Page 47 of 47

Historical Maintenance of Effort
Over the last 21 Years
Increase In MOE K-12
County County Required Increase from Amount paid K-12 Per Pupil
Appropriation Appropriation MOE Prior Year $ in excess of MOE Enrollment Funding
2027 $ 91,429,260 10.5% $ 82,564,493 $ 7,450,373 $ 8,864,767 7115 $ 12,850
2026 82,729,260 10.2% 75,114,120 7 ,063,823 7,615,140 7155 11,562
2025 75,085,219 9.0% 68,050,297 6 ,200,000 7,034,922 7152 10,498
2024 68,885,219 7.5% 62,506,685 4 ,800,000 6,378,534 7240 9,515
2023 64,085,219 2.4% 62,559,389 1,525,830 1,525,830 7374 8,691
2022* 62,559,389 2.5% 62,559,389 1,525,830 - 7505 8,336
2021 61,033,559 2.6% 61,033,559 1,542,178 - 7498 8,140
2020 59,491,381 4.6% 58,014,410 2,607,000 1,476,971 7536 7,894
2019 56,884,381 2.5% 56,884,381 1,389,120 - 7429 7,657
2018 55,495,261 2.4% 55,495,261 1,307,968 - 7397 7,502
2017 54,187,293 2.5% 53,126,585 1,337,000 1,060,708
2016 52,850,293 3.2% 51,535,293 1,622,046 1,315,000
AVG
$ 7 84,715,734 $ 7 49,443,862 $ 3,197,597 $ 35,271,872
*2022 - County also funded BOE Stipend at $1.1 million.
Prior Year Info
2015 51,228,247 6.4% 48,028,931 3,096,563 3,199,316
2014 48,131,684 7.3% 45,129,583 3,271,633 3,002,101
2013 44,860,051 3.1% 44,749,831 1,332,019 110,220
2012 43,528,032 -9.2% 48,028,032 (4,429,430) (4,500,000) MOE Waiver
2011 47,957,462 -0.5% 47,957,462 (258,163) -
2010 48,215,625 2.2% 47,595,619 1,047,355 620,006
2009 47,168,270 7.3% 44,048,286 3,227,857 3,119,984
2008 43,940,413 10.0% 40,452,107 4,000,000 3,488,306
2007 39,940,413 38,770,910 1,169,503
$ 414,970,197 $ 404,760,761 $ 10,209,436
$ 45,481,308 TOTAL ABOVE MOE FROM
2007 - 2027 (21 YEARS)
$ 2,165,777 AVERAGE ABOVE MOE
S:\FIN\BUDGET\BOE\BOE History.xlsx Page 59 of 75

Board of Education Appropriations History and Forecast
FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27
State Funding Projected* 40,500,000 42,000,000 42,900,000 43,700,000 45,800,000 48,500,000
State Funding Actual 34,416,398 35,965,390 35,904,089 36,924,148 41,667,551 41,616,251 42,131,342 43,557,955 45,027,977
Deficit (3,575,852) (332,449) (1,283,749) (1,568,658) (2,242,045) (3,472,023)
FY28 FY29 FY30 FY31 FY32 FY33 FY34 FY35
State Funding Projected* 50,800,000 5 3,600,000 56,600,000
State Funding Forecast 46,558,928 4 8,141,932 49,778,757 51,471,235 53,221,257 55,030,780 56,901,826 58,836,489
Deficit (4,241,072) (5,458,068) (6,821,243)
Estimated
State Deficit Based on State Projection ( 28,995,159) over 9 years
Avg State Deficit for BOE ( 3,221,684) per year *Based on 2021 Kirwan Funding Plan
FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27
MOE for Local Funding 56,884,381 58,014,410 61,033,559 62,559,389 62,559,389 62,506,685 68,050,297 75,114,120 82,564,493
County Appropriation 56,884,381 59,491,381 61,033,559 62,559,389 64,085,219 68,885,219 75,085,219 82,729,260 91,429,260
Excess - 1,476,971 - - 1,525,830 6,378,534 7,034,922 7,615,140 8,864,767
FY28 FY29 FY30 FY31 FY32 FY33 FY34 FY35
Forecast for Local Funding* 82,100,000 85,400,000 88,600,000 92,700,000 96,400,000 100,300,000 104,500,000 109,400,000
County Appropriation 94,172,138 96,997,302 99,907,221 102,904,438 105,991,571 109,171,318 112,446,457 115,819,851
Excess 12,072,138 11,597,302 11,307,221 10,204,438 9,591,571 8,871,318 7,946,457 6,419,851
Estimated
Total above state required min. 110,906,460 over 16 years
Avg. above state required min. 6,931,654 per year *DLS Local Appropriation Analysis - Feb 2025
Page 60 of 75

BOE Funding
Over the last 12 Years
Operating Budget
County Total % of
Appropriation** County Budget Total Budget
2027* $ 100,207,218 $ 234,475,584 42.7%
2026* 89,509,017 209,065,223 42.8%
2025 79,458,137 191,173,501 41.6%
2024 74,443,137 183,565,554 40.6%
2023 70,485,651 171,400,000 41.1%
2022 68,927,500 155,905,270 44.2%
2021 67,108,287 143,830,540 46.7%
2020 66,809,272 144,373,465 46.3%
2019 64,017,749 138,061,406 46.4%
2018 62,374,436 133,800,975 46.6%
2017 61,896,418 129,439,127 47.8%
2016 61,002,078 125,160,950 48.7%
AVERAGE 44.6%
*Does not include $1,300,000 for School Resource Officers
**Includes BOE Debt Service
Capital Budget
BOE Total % of
Capital Projects General Capital Capital Budget
2027 $ 16,378,506 $ 45,979,680 35.6%
2026 8,483,460 17,938,843 47.3%
2025* 14,849,939 28,789,756 51.6%
2024* 8,219,020 24,161,615 34.0%
2023* 10,032,000 24,286,428 41.3%
2022 6,472,000 25,614,515 25.3%
2021 6,737,000 21,857,544 30.8%
2020 4,904,000 17,268,881 28.4%
2019 5,515,562 14,166,511 38.9%
2018 6,376,919 19,916,678 32.0%
2017 3,455,866 16,168,023 21.4%
2016 3,759,096 25,074,422 15.0%
AVERAGE 33.5%
*Includes capital projects not directly submitted by BOE but through
County depts for the benefit of the BOE (Roads, Engineering, IT)
Page 61 of 75

Queen Anne's County
Budget to Actuals - EXPENSES
Download generated on 03/20/2026
Funds Filter GOVERNMENTAL
Departments Filter PUBLIC LIBRARY
FY27 FY26 Budget FY26 Budget
FY26 Actuals Proposed to FY27 Prop $ to FY27 Prop
FY24 Actuals FY25 Actuals YTD FY26 Budget Budget Variance $ Variance
OTHER CHARGES (88210) ALLOCATION/COMPONENT UNIT 2,598,152 2,782,887 2,237,287 2,982,381 3,253,349 270,968 9.1%
BENEFITS (73000) PENSION SYSTEM - - - - 8 ,371 8,371
Total 2,598,152 2,782,887 2,237,287 2,982,381 3,261,720 279,339 9.4%
Page 62 of 75

Received 2/19/26
DEPARTMENT: Queen Anne’s County Library
NEW POSITION REQUEST
Position Title Grade Base Salary Benefits Total
Compensation
1. Outreach Associate - FT $44,690 $26,551 $71,241
Public Services Associate – $44,690 $26,551 $71,241
Makerspace - FT
POSITION CHANGE REQUEST
Current Position Grade Base Requested Grade Base Salary
Salary Position
2. PT Public Services $16,081 PT Public Services $20,383
Associate – Youth - Associate – Youth –
394 hours 806 hours
Page 1 of 3
Page 63 of 75

Received 2/19/26
ENHANCEMENT JUSTIFICATIONS – POSITION REQUESTS
1. New Position Request – Justification for listed positions above
The full-time Outreach Associate position that would combine three requests into ONE
position. 1. A request for a half-time Outreach Associate focused on outreach efforts.
Last year the Library attended 74 events with a limited number of staff available to help.
This position would work primarily with the Marketing and Outreach Manager to help
staff these events. 2. A request to have a dedicated substitute for the Mobile Library.
Currently there are 2 full-time and 1 part-time positions assigned to the Mobile Library.
With more stops being requested there is a need for a dedicated substitute for back up
when any of these positions call out sick or need to be off the vehicle for other duties.
These opening are currently being taken by other staff, but they are not always available
to help and sometimes the open shift is not filled. When that happens, we have to
cancel the stops for the day. This position would be a dedicated person, trained for
Mobile Library services as a dedicated back up person. 3. A request to have a dedicated
person to manage the Library’s kiosk at Crumpton Park. The kiosk management has
fallen to our Technical Services Manager and Office Manager who order the items for
the kiosk and manage any interruptions in service, refill the kiosk with new items, etc. It
has become a larger time commitment than either of these positions have time to
continue to do.
The full-time Public Services Associate – Makerspace position is being requested by the
Kent Island Branch Makerspace supervisor with the goal of expanding the hours the
Makerspace is open from 26 hours per week to 39 hours per week, which would bring
the open hours to 65% of the time the Kent Island Branch is open. An additional full-
time position would also help ease the load of the increasing number of projects and
program requests in the Makerspace. In December 2025, the Makerspace managed
over 400 requests for service, which is an 89% increase over last December and a 38%
increase over the number of requests in November. Currently there are 3 full-time
positions and 1 part-time position that work in the Makerspace and also have hours
they work in the Kent Island Branch.
2. Position Change Request – Justification for listed positions above
The Kent Island Branch is also requesting an increase in hours for the part-time Public
Services Associate – Youth from 394 hours to 806 hours to help with programming for
working families which is a need that was identified in our Strategic Plan survey. This
position will work primarily evenings and Saturdays to help increase programming for
families who can’t make our other youth programs during the day.
ENHANCEMENT JUSTIFICATIONS – OPERATING REQUESTS
Page 2 of 3
Page 64 of 75

Received 2/19/26
1. Operating Enhancement Request Justification – Please describe justification and amount
(not to be input into OpenGov prior to approval)
A. COLA and Merit increases for existing staff
a. 3% COLA - $67,820
b. 3% Merit - $64,402
c. Total for COLA and Merit = $132,222
With the cost of everyday items increasing, staff will need an increase to keep up
with inflation. Nation-wide the inflation rate over the past year has been
hovering around 3%. The Bureau of Labor Statistics indicates that the Consumer
Price Index for the Baltimore-Columbia-Towson area increased by 3.4% in 2025.
The price of food in 2025 increased by 3.3 percent and energy prices increased
by 4.8%.
B. Furniture & Fixtures: $13,000
a. Meeting room table for the Kent Island Branch to replace the old existing
tables in room 133 that are no longer safe to operate ($7,250)
b. New computer table for public computers at the Centreville Branch. The
number of public computers has decreased and a new table would
consolidate the computers in the space more efficiently and allow us to
use the remaining space for more seating. ($4,950)
c. Office Chairs for the Centreville Branch to replace old chairs that are no
longer working. ($800)
C. Equipment: $3,200
a. New receipt printers to replace aging printers that are no longer working
properly ($350)
b. Book carts (2) for the Kent Island Branch to replace aging carts ($2,250)
c. New printer for Technical Services to replace the old printer that does not
support the new file format for processing materials. ($600)
REQUEST:
• $3,041,027 – includes general increases for inflation, electric, and health insurance
• $311,287 – Enhancements
• $3,352,314 – total request
Page 3 of 3
Page 65 of 75

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/20/2026
Funds Filter GOVERNMENTAL
Departments Filter EMERGENCY SERVICES
FY27 FY26 Budget FY26 Budget
FY26 Actuals Proposed to FY27 Prop $ to FY27 Prop
FY24 Actuals FY25 Actuals YTD FY26 Budget Budget Variance % Variance
CHARGES FOR SERVICES (35403) P.SAFETY-USER FEES 1,989,215 2,534,283 1,025,210 1,989,215 1,989,215 - 0.0%
STATE OPERATING GRANTS (33120) ST 911 FEES OP GRANT 570,512 755,517 910,158 558,212 1,200,000 641,788 115.0%
(33121) ST OTHER 911 OP GRANT 322,608 289,533 225,295 436,952 498,428 6 1,476 14.1%
(33137) MOBILE INTEGRATED HEALTH 56,953 89,525 - - - -
DISPOSAL OF CAPITAL (38760) PROCEEDS/INSURANCE CLAIM 29,946 4,891 1,608 - - -
OTHER MISC REVENUE (39090) OTHER MISC-PROGRAM 24,826 (10,207) (140) - - -
(39020) CONTR/DONATIONS-PROGRAM 3,000 500 950 - - -
TOTAL REVENUES 2 ,997,060 3 ,664,042 2 ,163,081 2,984,379 3,687,643 703,264 23.6%
SALARIES & WAGES (40030) REGULAR 6,452,758 7,149,953 5,300,949 7,654,601 8,074,362 419,761 5.5%
(40040) OVERTIME 1,284,604 1,068,477 754,641 1,124,000 1,316,283 192,283 17.1%
(40080) HOLIDAY OVERTIME PAY 260,904 322,688 289,349 330,100 380,100 5 0,000 15.1%
(40050) PART-TIME 224,161 196,605 147,184 343,959 288,824 (55,135) -16.0%
(40120) COMP TIME PAYOUT 54,728 41,111 5,226 58,634 - (58,634) -100.0%
(40070) HEALTH INSURANCE WAIVER 15,400 13,300 8,750 14,000 9,600 ( 4,400) -31.4%
(40200) PRECEPTOR STIPEND 12,529 7,835 3,811 13,500 1 3,500 - 0.0%
(40130) VACATION PAYOUT 3,019 18,477 19,936 - - -
(40150) ON-CALL OVERTIME 5,554 - - - - -
(40060) STANDBY & ON-CALL PAY 127 - - - - -
BENEFITS (73250) LEOPS PENSION SYSTEM 1,337,994 1,730,623 1,282,294 1,848,537 1,959,754 111,217 6.0%
(72000) HEALTH INSURANCE 1,144,555 1,257,504 1,051,373 1,414,431 1,773,759 359,328 25.4%
(71000) SOCIAL SECURITY 613,697 650,468 477,726 575,329 614,035 3 8,706 6.7%
(74000) WORKMEN'S COMPENSATION 646,532 629,250 438,245 508,008 642,531 134,523 26.5%
(73000) PENSION SYSTEM 248,910 244,205 203,728 319,044 336,283 1 7,239 5.4%
(76000) LIFE INSURANCE 12,969 14,734 12,075 15,179 1 8,186 3,007 19.8%
CONTRACTED SERVICES (54350) MAINTENANCE AGREEMENTS 476,516 527,620 535,139 743,650 714,016 (29,634) -4.0%
(50250) DATA PROCESSING 193,010 309,864 68,000 239,663 239,663 - 0.0%
Page 66 of 75

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/20/2026
Funds Filter GOVERNMENTAL
Departments Filter EMERGENCY SERVICES
FY27 FY26 Budget FY26 Budget
FY26 Actuals Proposed to FY27 Prop $ to FY27 Prop
FY24 Actuals FY25 Actuals YTD FY26 Budget Budget Variance % Variance
(52120) REPAIRS - VEHICLES 125,158 110,910 60,441 118,114 118,419 305 0.3%
(52100) REPAIRS - EQUIPMENT 99,207 59,254 29,061 112,070 9 7,070 (15,000) -13.4%
OTHER CHARGES (85301) ST 911 EXPENSE 322,608 289,533 313,033 436,952 498,427 6 1,475 14.1%
(80450) TRAINING EXPENSE 67,758 68,539 43,496 109,381 112,257 2,876 2.6%
(85300) 911 COMMUNICATION EXPENSE 99,157 70,701 21,930 94,068 9 4,668 600 0.6%
(81000) COMMUNICATIONS 30,779 13,818 16,730 62,188 6 6,012 3,824 6.1%
(88170) LOCAL EMERG PLANNING COMM 13,913 24,488 10,138 15,000 2 0,000 5,000 33.3%
(80250) SUBSCRIPTIONS AND DUES 6,491 8,840 6,731 18,200 1 4,100 ( 4,100) -22.5%
(89950) OTHER CHARGES 3,692 10,112 1,891 10,250 1 0,250 - 0.0%
(88200) LOCAL ALLOCATION 7,212 6,978 1,480 8,000 8,000 - 0.0%
(80650) BANK SERVICE 2,242 3,862 891 2,354 2,354 - 0.0%
SUPPLIES & MATERIALS (65100) MEDICAL SUPPLIES 146,616 179,727 99,855 192,693 202,693 1 0,000 5.2%
(65000) UNIFORMS/APPAREL 77,923 86,322 29,746 98,246 9 8,246 - 0.0%
(64150) DIESEL 63,294 53,449 32,771 68,000 6 5,000 ( 3,000) -4.4%
(64100) GASOLINE 33,728 26,645 15,252 46,491 4 0,341 ( 6,150) -13.2%
(63100) REPAIRS-BUILDINGS/GROUNDS 18,844 31,741 19,414 23,000 2 3,000 - 0.0%
(60550) OFFICE SUPPLIES 23,913 16,258 8,099 19,980 1 9,980 - 0.0%
(62000) PROGRAM SUPPL & MATERIALS 4,587 13,560 3,342 11,500 1 3,500 2,000 17.4%
(60600) PRINTING AND PUBLISHING 3,903 5,701 1,660 5,600 5,600 - 0.0%
(64000) EQUIPMENT OPERATION 805 852 122 900 900 - 0.0%
(60500) POSTAGE 62 146 49 1,000 1,000 - 0.0%
CAPITAL OUTLAY (90540) AUTOS/VEHICLES 106,045 140,162 60,515 82,000 8 2,000 - 0.0%
(90520) REPLACEMENT EQUIPMENT 73,296 29,550 49,061 39,733 3 9,733 - 0.0%
(90500) ADDITIONAL EQUIPMENT 31,218 71,269 42,242 36,135 3 6,135 - 0.0%
(90100) EQUIPMT UNDER $1000/$5000 17,072 9,978 2,790 10,000 3 0,000 2 0,000 200.0%
-
TOTAL EXPENSES 14,367,490 15,515,109 11,469,166 16,824,490 18,080,581 1,256,091 7.5%
Page 67 of 75

DEPARTMENT: DES – COMMUNICATIONS DIVISION
NEW POSITION REQUEST
Position Title Grade Base Salary Benefits Total
Compensation
(1) Communications Captain 113 $70,482 $40,112.88 $110,594.88
ENHANCEMENT JUSTIFICATIONS – POSITION REQUESTS
New Position Request:
(1) Communications Captain – The Communications Division’s existing rank structure has
supported operational efficiency; however, increasing call volume, staffing complexity, and
regulatory demands now require an additional layer of leadership. Establishing a
Communications Captain position will enhance supervision, accountability, and operational
oversight within the 9-1-1 Center, directly strengthening decision-making, staff performance,
and service delivery.
At present, the Assistant Chief directly supervises approximately 25 employees, creating an
unsustainable span of control. A Communications Captain would provide day-to-day
management of Lieutenants and Sergeants, ensuring consistent standards, timely issue
resolution, and effective personnel supervision. This structure would allow the Assistant Chief
to focus on strategic planning, interagency coordination, and long-term system improvements
rather than routine operational demands.
The Communications Captain would also serve as a critical continuity and risk-management role
within the division. In the absence of the Assistant Chief, the Captain would provide consistent
command presence, ensuring uninterrupted operational oversight, timely decision-making, and
adherence to established policies. This redundancy in leadership is essential in a 24/7 mission-
critical environment where gaps in supervision can directly impact emergency response
outcomes.
The Maryland 9-1-1 Board continues to fund critical technology upgrades that significantly
enhance emergency communications capabilities. Successfully implementing, maintaining, and
ensuring compliance with these systems requires focused oversight and coordination. A
Communications Captain would manage technology integration, oversee training initiatives,
and monitor compliance requirements, ensuring these investments are fully realized and
operationally effective.
Page 1 of 2
Page 68 of 75

In addition to technology oversight, the Communications Captain would manage scheduling,
performance evaluations, policy adherence, and industry compliance, all of which are essential
to maintaining a resilient and professional communications operation. Without this position,
the growing operational workload placed on the Assistant Chief increases the risk of
inefficiencies and service degradation.
Finally, establishing a Communications Captain position supports leadership development and
succession planning within the Communications Division. The role provides structured
mentorship for Sergeants and Lieutenants, promotes career progression, and helps retain
experienced personnel by offering a clear leadership pathway. This investment strengthens
institutional knowledge, improves morale, and ensures long-term operational stability for
Queen Anne’s County’s emergency communications system.
Page 2 of 2
Page 69 of 75

DEPARTMENT: DES EMS DIVISION
NEW POSITION REQUEST
Position Title Grade Base Salary Benefits Total
Compensation
(4) Paramedic I 110 232,088 232,365 464,453
(4) EMT I 106 179,056 101,115 280,171
POSITION CHANGE REQUEST
Current Position Grade Base Salary Requested Grade Base Salary
Position
Page 1 of 2
Page 70 of 75

ENHANCEMENT JUSTIFICATIONS – EMS POSITION REQUESTS
New Position Request
Additional Staffed Transport Unit - (4) Paramedics and (4) EMT’s. This request is to add an
additional staffed transport unit to the Department of Emergency Services. Due to
increased call volume, transports to hospitals outside of Queen Anne’s County and wait
times at hospitals, we have seen a significant increase in time where 1/3 of the county is
without staffed Advanced Life Support coverage. We are currently not meeting our
identified performance standard of 75% of the time having a staffed ALS transport unit on
scene within 12 minutes of contacting 9-1-1. This request encompasses the eight required
full-time position for staffing an additional paramedic ambulance. The total cost for wages
and benefits assuming full family coverage is $744,624.
Enhancement Request
Overtime: Additional overtime funds will be required to facilitate shift work and backfilling
8 full time positions PTO requests without taking the 7th transport unit out of service. Total
cost: $160,450
Holiday Overtime: Additional overtime funds will be required to staff the 7th transport unit
on holidays. Total cost: $50,000
Data Processing: Additional funds to accommodate for increased billing volume for the
additional full-time unit. Total cost: $20,000
Repairs Vehicles: Additional funds to account for normal wear and tear of placing a 7th unit
in service full-time. Total cost: $11,000
Buildings and Grounds: Additional funds to account for additional personnel in facilities.
Total cost: $5,680
Diesel Fuel: Increased fuel consumption with a 7th full time ALS transport unit in service.
Total cost: $9,075
Medical Supplies: Increased supply consumption with a 7th full-time ALS transport unit in
service. Total cost: $25,000
Page 2 of 2
Page 71 of 75

DEPARTMENT: DES SPECIAL OPERATIONS
NEW POSITION REQUEST
Position Title Grade Base Salary Benefits Total
Compensation
Emergency Management 114 $75,204.00 $41,117.39 $116,321.39
Senior Planner
POSITION CHANGE REQUEST
Current Position Grade Base Salary Requested Position Grade Base Salary
Page 1 of 2
Page 72 of 75

ENHANCEMENT JUSTIFICATIONS – POSITION REQUESTS
Emergency Management Senior Planner – Currently the Department of Emergency Services
employs a single emergency planner to develop, review, exercise and update the county’s
emergency plans. The increased workload from the Federal and State agencies along with the
local grants, annual updates and coordinating exercises and real time emergencies make
completing these tasks difficult for a single employee. This position would oversee the
Emergency Management branch, assist with administrative functions related to planning and
coordinating and public education under the emergency management program.
Emergency Planners ensure our county is prepared for emergencies, minimizes risks and
responds effectively to crisis for citizens, emergency responders and supporting agencies. This
position would oversee and assist with Hazard Mitigation Planning and the associated grant
projects, Continuity of Operations, Emergency Operations Plan, Debris Management, Strategic
Planning, Threat and Hazard Identification Assessment, Nuisance Flood Plan, and a number of
support operational plans for the EOP. Many of these plans involved hundreds of manhours and
are expected to be reviewed and updated annually. Federal grant projects are multi-year
projects which involve coordinated efforts of state, county, and citizens. It would also oversee
the training program for the Community Emergency Response Team, this course is currently
taught in both high schools, middle school and to citizens and community groups around the
county.
Without this position, plans will continue to fall behind schedule, grants will be delayed,
projects may go unapplied for, and training will be less available. Currently the county is
delayed on the schedule to complete these plans and the associated training and exercising
cannot be done as complete or as often as required to be perficient.
Page 2 of 2
Page 73 of 75

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/20/2026
Funds Filter GOVERNMENTAL
Departments Filter SHERIFF'S OFFICE
FY26
FY26 Budget to
Budget to FY27 Prop
FY26 Actuals FY27 Proposed FY27 Prop %
FY24 Actuals FY25 Actuals YTD FY26 Budget Budget $ Variance Variance
STATE OPERATING GRANTS (33115) ST POLICE PROTECTION OP 478,393 443,089 226,738 4 50,000 4 40,000 (10,000) -2.2%
(33590) OTHER STATE OP GRANTS - 16,800 - 49,000 10,000 (39,000) -79.6%
CHARGES FOR SERVICES (35420) APPLICANT FINGERPRINTS 126,609 109,003 77,734 1 20,000 1 20,000 - 0.0%
(35415) SHERIFF FEES 29,165 26,310 24,375 60,000 35,000 (25,000) -41.7%
(35422) SUDLERSVILLE SPEED CAMERA REIMB 5 ,555 15,315 10,920 15,000 15,000 - 0.0%
DISPOSAL OF CAPITAL (38760) PROCEEDS/INSURANCE CLAIM 58,025 139,110 5 ,426 - - -
(38710) PROCEEDS/SALE CAP ASSETS 25,234 52,335 77,344 - - -
OTHER MISC REVENUE (39090) OTHER MISC-PROGRAM 10,487 13,178 6 ,198 - - -
(39390) OTHER MISC-NON-PROGRAM 7 ,615 1 ,190 - - - -
FINES & FORFEITURES (37802) FINES 110 100 3 0 2,500 500 ( 2,000) -80.0%
TOTAL REVENUES 741,193 816,430 428,765 696,500 620,500 ( 76,000) -10.9%
SALARIES & WAGES (40030) REGULAR 6,487,623 7,284,704 5,336,327 8,046,823 8,390,077 343,254 4.3%
(40050) PART-TIME 217,181 191,222 89,334 3 62,989 3 94,269 3 1,280 8.6%
(40040) OVERTIME 262,306 292,220 174,127 2 25,000 2 44,000 1 9,000 8.4%
(40080) HOLIDAY OVERTIME PAY 130,802 106,305 199 1 35,000 1 35,000 - 0.0%
(40070) HEALTH INSURANCE WAIVER 16,800 19,600 16,800 19,200 24,000 4,800 25.0%
(40060) STANDBY & ON-CALL PAY 18,154 26,388 22,059 - 26,000 2 6,000
(40130) VACATION PAYOUT 19,727 41,448 31,354 - - -
(40100) CLOTHING ALLOWANCE 9 ,000 9 ,000 10,000 13,400 13,400 - 0.0%
(40120) COMP TIME PAYOUT - 358 - 19,000 - (19,000) -100.0%
BENEFITS (73250) LEOPS PENSION SYSTEM 1,833,038 2,217,207 1,695,353 2,440,279 2,681,136 240,857 9.9%
(72000) HEALTH INSURANCE 844,187 960,834 776,196 1,191,371 1,302,372 111,001 9.3%
(71000) SOCIAL SECURITY 533,555 593,054 422,035 6 13,033 6 43,706 3 0,673 5.0%
(74000) WORKMEN'S COMPENSATION 288,759 330,922 240,880 3 38,911 4 53,980 115,069 34.0%
(73000) PENSION SYSTEM 51,961 55,303 40,468 58,031 61,749 3,718 6.4%
(76000) LIFE INSURANCE 12,963 14,415 11,737 15,380 17,479 2,099 13.6%
CAPITAL OUTLAY (90540) AUTOS/VEHICLES 730,662 763,997 642,854 7 36,975 7 36,975 - 0.0%
(90100) EQUIPMT UNDER $1000/$5000 164,960 83,604 232,255 2 37,056 60,056 (177,000) -74.7%
(90500) ADDITIONAL EQUIPMENT 90,708 51,366 - - 51,0P0a0ge 7 4 5 1o,f0 7050

Queen Anne's County
Budget to Actuals - Types
Download generated on 03/20/2026
Funds Filter GOVERNMENTAL
Departments Filter SHERIFF'S OFFICE
FY26
FY26 Budget to
Budget to FY27 Prop
FY26 Actuals FY27 Proposed FY27 Prop %
FY24 Actuals FY25 Actuals YTD FY26 Budget Budget $ Variance Variance
SUPPLIES & MATERIALS (64000) EQUIPMENT OPERATION 679,381 623,814 185,252 5 05,243 4 17,620 (87,623) -17.3%
(65000) UNIFORMS/APPAREL 178,213 98,312 31,929 89,820 89,820 - 0.0%
(62000) PROGRAM SUPPL & MATERIALS 43,542 25,378 32,369 40,000 40,000 - 0.0%
(63150) REPAIRS - EQUIPMENT 61,046 70,621 7 ,452 10,600 10,600 - 0.0%
(60550) OFFICE SUPPLIES 36,091 25,028 14,292 25,000 25,000 - 0.0%
(67100) ANIMAL SUPPLIES 636 7 ,593 5 ,650 9,900 12,900 3,000 30.3%
(60500) POSTAGE 5 ,149 5 ,374 3 ,299 5,040 5,040 - 0.0%
(60600) PRINTING AND PUBLISHING 2 ,376 4 ,260 2 ,142 6,740 6,740 - 0.0%
(69950) OTHER 0 2 ,663 161 1,000 1,000 - 0.0%
OTHER CHARGES (88500) NON-CAPITAL LEASE PYMTS 64,930 79,007 81,263 81,500 86,390 4,890 6.0%
(80450) TRAINING EXPENSE 74,340 82,498 26,393 75,000 75,000 - 0.0%
(81000) COMMUNICATIONS 61,186 53,843 35,207 65,508 65,508 - 0.0%
(80250) SUBSCRIPTIONS AND DUES 40,375 73,159 21,465 60,000 14,738 (45,262) -75.4%
(89950) OTHER CHARGES 64,696 61,850 43,488 1,200 1,200 - 0.0%
(80400) MEETINGS AND CONFERENCES 14,277 8 ,727 4 ,108 14,000 14,000 - 0.0%
(80300) DUPLICATING EXPENSE 8 ,081 8 ,015 5 ,422 10,600 10,600 - 0.0%
(80600) BOARD OR COMMISSION EXP - 25,500 - - - -
(82000) SPECIAL INVESTIGATIONS 2 ,270 5 ,846 2 ,628 5,400 5,400 - 0.0%
(80700) ADVERTISING 2 ,598 1 ,241 768 5,000 5,000 - 0.0%
(80100) TRAVEL - STAFF 3 ,362 1 ,421 2 ,370 2,100 2,100 - 0.0%
(81150) ELECTRICITY 1 ,278 - - - - -
CONTRACTED SERVICES (54350) MAINTENANCE AGREEMENTS 20,899 20,641 6 ,712 18,530 3 17,374 298,844 1612.8%
(50200) CONSULTANTS 14,076 8 ,782 6 ,098 10,000 10,000 - 0.0%
(52100) REPAIRS - EQUIPMENT 5 ,504 7 5 2 ,071 1,200 1,200 - 0.0%
(59950) OTHER 257 - - - - -
(54450) PEST CONTROL - 241 - - - -
TOTAL EXPENSES 1 3,096,949 1 4,335,836 1 0,262,517 15,495,829 16,452,429 9 56,600 6.2%
Page 75 of 75