FY2013 Resolution and Budget

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

QUEEN ANNE’S COUNTY
ADOPTED ‐ JUNE 12, 2012
FISCAL 2013 BUDGET
COUNTY COMMISSIONERS
STEVEN J. ARENTZ
DAVID L. DUNMYER
BOB SIMMONS
PHILIP DUMENIL
DAVID OLDS

TABLE OF CONTENTS
BUDGET AREA PAGE
BUDGET HIGHLIGHTS 3
GENERAL FUND 4
GENERAL CAPITAL FUND 7
SPECIAL REVENUE AND ENTERPRISE CAPITAL FUNDS 8
SPECIAL REVENUE FUND SUMMARIES 9
AREA AGENCY ON AGING FUND 10
HOUSING & COMMUNITY SERVICES FUND 11
AGRICULTURAL TRANSFER TAX FUND 12
COMMUNITY PARTNERSHIPS FOR CHILDREN FUND 13
TAX DITCH FUND 14
KENT NARROWS FUND 15
LAW LIBRARY FUND 16
IMPACT FEE FUNDS 17
INMATE WELFARE FUND 18
DREDGING FUND 19
RRUURRAALL LLEEGGAACCYY FFUUNNDD 2211
PURCHASE OF DEVELOPMENT RIGHTS FUND 22
ENTERPRISE FUND SUMMARIES 23
BLUE HERON GOLF COURSE 24
BAY BRIDGE AIRPORT 25
PUBLIC LANDINGS & MARINAS 26
SANITARY DISTRICT 27
FOR MORE INFORMATION PLEASE VISIT www.qac.org
AND CLICK ON "FINANCE" AND "BUDGET"
Prepared by Queen Anne's County Office of Budget and Finance
The Liberty Building
107 N Liberty St
Centreville, MD 21617
Phone: (410) 758‐4064
Fax: (410) 758‐3036

FY 2013 BUDGET HIGHLIGHTS
 No rate increase in property or income taxes
 Property tax rate 1.5 cents below constant yield rate
 $1 million in savings from early retirement,
vacancies
 Eliminate furloughs for County employees
 $700,000 in savings in health benefits
 Board of Education funded an additional $225,000
for increased enrollment
 $1 million provided for pending action on teacher
pension shift
 OPEB funded in accordance with 10 year plan
 13 vehicles for Sheriff’s Office; lease purchase
included in Emergency Services for 2 ambulances
 $1 million included in capital budget for design of
Stevensville Middle School renovations
 Funding for some County buildings to connect to
fiber infrastructure
Page 3

FY2013 Approved Budget ‐ Revenues
June 12, 2012
FY11 Act FY12 Bud FY13 Bud $ Change
Revenue Sources ‐ By Type
Taxes
Real & Personal Prop Taxes 60,061,951 65,852,256 65,415,329 (436,927)
Income Taxes 29,527,496 31,100,000 32,428,656 1,328,656
Other Local Taxes 3,009,300 3,295,000 3,802,271 507,271
Licenses & Permits 919,663 843,602 863,602 2 0,000
Intergovernmental 2,371,765 2,479,335 2,583,457 104,122
Service Charges 1,523,024 1,416,810 1,840,320 423,510
Miscellaneous
Interest & Insurance Income 154,097 65,000 50,000 (15,000)
Rents 23,459 49,000 179,400 130,400
Fines 31,093 23,800 26,800 3,000
Donations 35,334 26,800 8,800 (18,000)
Other Income 518,238 100,834 129,364 2 8,530
Transfers In 2,320,569 1,504,672 663,500 (841,172)
TOTAL REVENUES 100,495,990 106,757,109 107,991,500 1,234,391
Page 4

FY2013 Approved Budget ‐ Expenditures
June 12, 2012
FY11 Act FY12 Bud FY13 Bud $ Change
County Administration
Commissioners' Office 378,838 368,650 353,464 (15,186)
County Admin Office 363,611 274,720 256,989 (17,731)
Legal Services 410,371 322,243 321,895 (348)
Budget & Finance 1,010,561 1,106,184 1,036,004 (70,180)
Enterprise Xfers Out 10,000 277,801 248,471 (29,330)
Human Resources 518,863 487,747 467,813 (19,934)
Econ Dev & Tourism 709,181 477,356 398,584 (78,772)
Information Technology 621,103 512,260 522,181 9,921
QAC‐TV 313,717 267,307 233,842 (33,465)
TOTAL 4 ,336,245 4 ,094,268 3 ,839,243 (255,025)
Community Services
Area Agency on Aging 1,439,319 1,188,721 1,106,804 (81,917)
Housing & Comm Svcs 381,931 409,167 441,308 32,141
Housing Authority 318,319 31,198 ‐ (31,198)
Local Mgmt Board 304,268 181,094 153,392 (27,702)
Recreation 934,229 295,638 536,818 241,180
TOTAL 3 ,378,066 2 ,105,818 2 ,238,322 132,504
Planning & Zoning 2 ,061,252 1 ,845,346 1 ,805,520 (39,826)
Public Safety
Animal Services 881,851 733,604 691,709 (41,895)
Detention Center 4,088,235 4,410,313 4,308,527 (101,786)
Emergency Services 6,913,761 7,102,676 7,069,204 (33,472)
TOTAL 11,883,848 12,246,593 12,069,440 (177,153)
Public Works
Admin/Engineering 1,094,711 953,201 837,105 (116,096)
General Services 1,961,518 1,963,562 2,005,991 42,429
Landings & Marinas ‐ 58,372 40,599 (17,773)
Parks 1 ,882,416 1,917,469 2,345,704 428,235
Property Mgmt 25,000 28,130 ‐ (28,130)
Roads 17,029 3,923,951 4,884,728 960,777
Solid Waste 1,932,895 2,008,892 1,711,237 (297,655)
Weed Control 91,020 115,376 112,103 (3,273)
TOTAL 7 ,004,589 10,910,581 11,937,467 1 ,026,886
SUBTOTAL GENERAL COUNTY GOVT: 28,663,999 31,202,606 31,889,992 687,386
Page 5

FY2013 Approved Budget ‐ Expenditures
June 12, 2012
FY11 Act FY12 Bud FY13 Bud $ Change
Other Agencies
State's Attorney's Office 1,172,245 1,123,836 1,042,490 (81,346)
4‐H Park 67,011 64,378 67,878 3,500
Sheriff's Office 6,197,765 6,079,927 5,868,560 (211,367)
Orphans' Court 78,944 74,192 66,314 (7,878)
Circuit Court 416,470 434,126 470,654 36,528
Fire Protection & Rescue 2,888,607 2,895,694 2,958,724 63,030
Board of Education 47,957,462 43,528,032 43,754,524 226,492
Chesapeake College 1,734,415 1,688,442 1,728,777 40,335
QAC Free Library 1,433,725 1,276,393 1,278,293 1,900
Board of Elections 492,184 510,003 445,182 (64,821)
Health Dept 1,670,222 1,665,972 1,799,587 133,616
Social Services 284,866 298,948 280,811 (18,137)
Soil Conservation Svc 126,947 138,770 134,733 (4,037)
UMD Extension Svc 246,988 259,433 255,624 (3,809)
TOTAL 64,767,850 60,038,146 60,152,151 114,005
Debt
Board of Education 6 ,625,035 7,850,775 7,982,356 131,581
General County Govt 3 ,912,074 3,358,677 2,609,153 (749,524)
TOTAL 10,537,109 11,209,452 10,591,509 (617,943)
Other
Intergovernmental 234,171 744,686 728,686 (16,000)
General Insurance 394,626 430,500 447,000 16,500
Employee Benefits 3,391,354 455,000 598,515 143,515
Health Insurance Reductions (29,959) ‐ (460,000) (460,000)
Retiree Health Benefits 590,553 694,500 1,414,500 720,000
Local Allocations 50,905 30,952 42,952 12,000
Capital Projects 40,159 2,046,872 1,906,546 (140,326)
Teacher Pensions ‐ ‐ 1,105,527 1,105,527
OPEB ‐ 489,496 485,000 (4,496)
Reversions ‐ (650,000) (300,000) 350,000
Contingency 67,805 64,900 89,900 25,000
TOTAL 4 ,739,613 4 ,306,906 6 ,058,626 1 ,751,720
FY13 Estimated Payroll Savings ‐ ‐ (700,779) (700,779)
TOTAL GENERAL FUND: 108,708,572 106,757,109 107,991,500 1 ,234,391
Page 6

QUEEN ANNE'S COUNTY
APPROVED GENERAL CAPITAL BUDGET BY YEAR
FY 2013
OPERATING
DESCRIPTION PAYGO GRANTS BONDS FUNDS CAPITAL OTHER TOTAL
ALLOCATION TO VOLUNTEER FIRE DEPARTMENTS 380,000 - - - - - 380,000
4-H PARK IMPROVEMENTS (QAC Park Board) 50,000 - - - - - 50,000
LONG MARSH DITCH - EROSION & STABILIZATION 25,000 - - - - - 25,000
BEAVERDAM TAX DITCH - - - - - 20,000 20,000
TRANSFER TO HOUSING & COMMUNITY SERVICES CWF - - - - - 100,000 100,000
TOTAL OUTSIDE AGENCIES AND OTHER 455,000 - - - - 120,000 575,000
EMERGENCY GENERATORS 80,000 - - - - - 80,000
PUBLIC DRAINAGE - 175,000 - - - 25,000 200,000
COUNTY FACILITIES PROGRAM - - - - 200,000 - 200,000
FIBER OPTIC CABLE & VIDEOCONF - DETENTION 50,000 - - - - - 50,000
COURTHOUSE-RECORDATION TAX ACCT - - - - - 270,000 270,000
EASEMENTS-FRIZZ KING - - - - - 120,000 120,000
TOTAL ADMINISTRATION & GENERAL SERVICES 130,000 175,000 - - 200,000 415,000 920,000
AUTOMATION, UPDATES & GASB IMPLEMENTATIONS 14,000 - - - 21,000 - 35,000
TOTAL HR & FINANCE 14,000 - - - 21,000 - 35,000
SHERIFF CARS - REPLACEMENT 193,273 - - - - - 193,273
X-RAY SCANNER FOR CIRCUIT COURT 13,250 - - - - - 13,250
TOTAL SHERIFF 206,523 - - - - - 206,523
EMS SUPERVISOR RECHASSIS 40,276 - - - - - 40,276
EMS-PHASE IV - STA NORTH COUNTY - - - - - - -
EMS - ROUTE 8 STATION GARAGE - - - - - 68,000 68,000
EMS-LIFEPAK 12 GRANT/UPGRADE 17,578 17,578 - - - - 35,156
HARDWARE REPLACEMENT - - - - - 80,000 80,000
COMM - WIRELESS NETWORK - - - - - 50,000 50,000
RADIO SYSTEM UPGRADE - - - - - 70,000 70,000
TOTAL DEPARTMENT OF EMERGENCY SERVICES 57,854 17,578 - - - 268,000 343,432
GIS & STRATEGIC PLANNING - LAND USE 8,000 - - - 17,000 - 25,000
COUNTY WIDE ORTHO/PLANIMETRIC MAPPING - - - - 80,000 - 80,000
TOTAL PLANNING & ZONING 8,000 - - - 97,000 - 105,000
IT INFRASTRUCTURE 115,169 - - - - 129,831 245,000
FIBER INFRASTRUCTURE 80,000 - - - - - 80,000
TOTAL IT 195,169 - - - - 129,831 325,000
ROLL OFF CONTAINERS - - - - 22,484 1,516 24,000
TRANSFER STATION- IMPROVEMENTS - - - - 50,000 - 50,000
COMPACTORS - REPLACEMENT - - - - 90,000 - 90,000
BALERS - REPLACEMENT - - - - 40,000 - 40,000
IGLOO TRUCK REPLACEMENT - - - - - 30,000 30,000
MRRP RECYCLING EQUIPMENT - - - - - 30,000 30,000
MRRP SPONSORED GRANTS - - - - - 15,000 15,000
TOTAL SOLID WASTE - - - - 202,484 76,516 279,000
TRANSPORTATION DEVELOPMENT PLAN - 90,000 - - 10,000 - 100,000
KENT ISLAND SENIOR CENTER - - - - - - -
TOTAL AGING - 90,000 - - 10,000 - 100,000
RELOCATABLE CLASSROOMS - - - - 77,800 - 77,800
STEVENSVILLE MIDDLE - RENOVATIONS - - - - 1,000,000 - 1,000,000
TOTAL BOARD OF EDUCATION - - - - 1,077,800 - 1,077,800
CAPITAL EQUIPMENT (GEN FUND) - - - - 105,000 - 105,000
MAJOR MAINTENANCE FUND 150,000 - - - - - 150,000
TOTAL PARKS 150,000 - - - 105,000 - 255,000
TOTAL GENERAL CAPITAL PROJECTS 1,216,546 282,578 - - 1,713,284 1,009,347 4,221,755
Page 7

QUEEN ANNE'S COUNTY
APPROVED SPECIAL REVENUE AND ENTERPRISE FUND CAPITAL BUDGET BY YEAR
FY 2013
OPERATING
DESCRIPTION PAYGO GRANTS BONDS FUNDS CAPITAL OTHER TOTAL
CAPITAL EQUIPMENT - LANDINGS - - - 30,000 - - 30,000
MATAPEAKE PIER PARKING LOT - - - 99,000 - - 99,000
TOTAL PUBLIC LANDINGS ENTERPRISE - - - 129,000 - - 129,000
RELOCATE PIER ONE ROAD - - - - - - -
TOTAL BAY BRIDGE AIRPORT ENTERPRISE - - - - - - -
HOUSING REHABILITATION LOANS - - - - - 50,000 50,000
TOTAL HOUSING AND COMMUNITY SERVICES - - - - - 50,000 50,000
DUMP TRUCKS - 6 WHEEL CREW CAB - - - - 255,000 - 255,000
PICKUP TRUCKS - REPLACEMENT 60,000 - - - - - 60,000
LEAF VACUUM SYSTEM 20,000 - - - - - 20,000
RUBBER TIRE ROLLER - REPLACEMENT 60,000 - - - - - 60,000
STONE BOX - REPLACEMENT 125,000 - - - - - 125,000
CHIPPER - REPLACEMENT - - - - 45,000 - 45,000
MISC SMALL EQUIPMENT 120,000 - - - - - 120,000
ASPHALT OVERLAYS 305,000 195,000 - - - - 500,000
TOTAL ROADS BOARD CAPITAL PROJECTS 690,000 195,000 - - 300,000 - 1,185,000
DISCHARGE PUMP REPLACEMENTS - - - 50,000 - - 50,000
COUNTY WIDE ORTHO/PLANIMETRIC MAPPING - - - 15,000 - - 15,000
RT18 & RT552 FORCE MAIN REPLACE - PH I - - - 250,000 - - 250,000
COLLECTION STATION 'J' FORCE MAIN - - - 100,000 - - 100,000
FORCE MAIN - COX CREEK - PHASE II - - - 150,000 - - 150,000
TOTAL SEWER ENTERPRISE - - - 565,000 - - 565,000
COUNTY WIDE ORTHO/PLANIMETRIC MAPPING - - - 15,000 - - 15,000
STEVENSVILLE WTP UPGRADE - - - 50,000 - - 50,000
GRASONVILLE WTP UPGRADE - - - 50,000 - - 50,000
GAS DISINFECTION ELIMINATION PROJECT - - - 30,000 - - 30,000
OYSTER COVE WTP BUILDING - - - 50,000 - - 50,000
WATER - GENERATORS - - - 75,000 - - 75,000
TOTAL WATER ENTERPRISE - - - 270,000 - - 270,000
TOTAL NON-GENFUND CAPITAL PROJECTS 690,000 195,000 - 964,000 300,000 50,000 2,199,000
Page 8

QUEEN ANNE'S COUNTY
SPECIAL REVENUE FUNDS
APPROVED FISCAL 2013 BUDGET
HOUSING & COMMUNITY
AREA AGENCY COMMUNITY AGRICULTURAL PARTNERSHIPS TAX KENT LAW
ON AGING SERVICES PRESERVATION FOR CHILDREN DITCHES NARROWS LIBRARY
REVENUE
GRANT FUNDS 914,230 166,853 ‐ 870,717 ‐ ‐ ‐
COUNTY FUNDS 1,106,804 77,500 ‐ 153,392 ‐ ‐ ‐
OTHER ‐ 599,308 80,000 109,860 18,750 38,000 58,350
FUND BALANCE ROLLOVER ‐ 346,716 ‐ ‐ ‐ ‐ ‐
TOTAL REVENUE 2,021,034 1,190,377 80,000 1,133,969 18,750 38,000 58,350
EXPENDITURES
SALARIES & WAGES 1,062,759 246,029 ‐ ‐ ‐ ‐
CONTRACTED SERVICES 252,446 78,086 ‐ 169,119 ‐ ‐ 3,000
SUPPLIES & MATERIALS 188,333 8,625 ‐ 767,067 ‐ ‐ 55,000
PAYROLL EXPENSE 458,886 97,117 ‐ 9,460 ‐ ‐ ‐
OTHER CHARGES 57,110 760,520 80,000 63,966 18,750 38,000 350
CAPITAL OUTLAY 1,500 ‐ ‐ 124,357 ‐ ‐ ‐
TOTAL EXPENDITURES 2,021,034 1,190,377 80,000 1,133,969 18,750 38,000 58,350
IMPACT FEE FUNDS INMATE DREDGING RURAL PDR**
BOARD OF ED FIRE PARKS & REC FUND FUNDS* LEGACY FUND FUND
REVENUE
GRANT FUNDS ‐ ‐ ‐ ‐ ‐ ‐ ‐
COUNTY FUNDS ‐ ‐ ‐ ‐ ‐ ‐ ‐
OTHER 631,500 200,500 80,400 90,250 44,425 ‐ 133,853
FUND BALANCE ROLLOVER ‐ ‐ ‐ ‐ ‐ ‐ ‐
TOTAL REVENUE 631,500 200,500 80,400 90,250 44,425 ‐ 133,853
EXPENDITURES
SALARIES & WAGES ‐ ‐ ‐ ‐ ‐ ‐ ‐
CONTRACTED SERVICES ‐ ‐ ‐ 250 ‐ ‐ ‐
SUPPLIES & MATERIALS ‐ ‐ ‐ 80,000 ‐ ‐ ‐
PAYROLL EXPENSE ‐ ‐ ‐ ‐ ‐ ‐ ‐
OTHER CHARGES 631,500 200,500 ‐ 10,000 44,425 ‐ 133,853
CAPITAL OUTLAY ‐ ‐ 80,400 ‐ ‐ ‐ ‐
TOTAL EXPENDITURES 631,500 200,500 80,400 90,250 44,425 ‐ 133,853
*INCLUDES PRICE'S CREEK AND GROVE CREEK DREDGING FUNDS
**PURCHASE OF DEVELOPMENT RIGHTS
Page 9

QUEEN ANNE'S COUNTY
DEPARTMENT OF AGING
FISCAL 2013 APPROVED BUDGET
FY11 FY12 FY13
PRIOR CURRENT APPROVED
ACTUAL BUDGET BUDGET
REVENUE
GRANT FUNDS AND OTHER 1,038,549 1,088,615 9 14,230
COUNTY FUNDS 1,428,981 1,176,925 1 ,106,804
TOTAL REVENUES 2,467,530 2,265,540 2,021,034
EXPENDITURES
SALARIES & WAGES 1,295,432 1,205,190 1 ,062,759
CONTRACTED SERVICES 273,488 243,120 2 52,446
SUPPLIES & MATERIALS 202,851 190,858 1 88,333
PAYROLL EXPENSE 615,528 547,810 4 58,886
OTHER CHARGES 47,884 62,062 5 7,110
CAPITAL OUTLAY 22,773 16,500 1 ,500
TOTAL EXPENDITURES 2,457,957 2,265,540 2,021,034
SURPLUS(DEFICIT) 9,573 - -
Page 10

QUEEN ANNE'S COUNTY
HOUSING AND COMMUNITY SERVICES
FISCAL 2013 PROPOSED BUDGET
FY11 FY12 FY13
PRIOR CURRENT PROPOSED
ACTUAL BUDGET BUDGET
REVENUES
30000-TAXES - LOCAL REV 97,408 80,000 77,500
32000-INTERGOVERNMENTAL REV 300,281 368,469 166,853
38000-MISCELLANEOUS REV 6,150 158,000 158,000
39900-OTHER NON-OPERATING REV - XFER IN 214,742 - -
39900-OTHER NON-OPERATING REV - PRIOR FY FB - 347,926 346,716
39900-OTHER NON-OPERATING REV - QTRLY ALLOC 381,931 409,167 441,308
TOTAL REVENUES 1,000,512 1,363,562 1,190,377
EXPENDITURES - - -
SALARIES & WAGES 275,963 208,026 246,029
CONTRACTED SERVICES 123,239 205,700 78,086
SUPPLIES & MATERIALS 5,106 6,526 8 ,625
PAYROLL EXPENSE 135,710 97,302 97,117
OTHER CHARGES 142,996 846,008 760,520
CAPITAL OUTLAY - - -
TOTAL EXPENDITURES 683,015 1,363,562 1,190,377
SURPLUS (DEFICIT) 317,497 - -
Page 11

QUEEN ANNE'S COUNTY
AGRICULTURAL TRANSFER TAX FUND (PRESERVATION)
FISCAL 2013 APPROVED BUDGET
FY11 FY12 FY13
PRIOR CURRENT APPROVED
ACTUAL BUDGET BUDGET
REVENUES
RECORDATION TAX - - -
AGRICULTURE TRANSFER 32,625 155,000 80,000
COUNTY FUNDS 10,000 10,000 -
INTEREST 282 - -
PRIOR YEAR FUND BAL - 10,000 -
TOTAL REVENUE 42,907 175,000 80,000
EXPENDITURES
OTHER CHARGES - 175,000 80,000
TOTAL EXPENDITURES - 175,000 80,000
SURPLUS (DEFICIT) 42,907 - -
Page 12

QUEEN ANNE'S COUNTY
COMMUNITY PARTNERSHIPS FOR CHILDREN
FISCAL 2013 APPROVED BUDGET
FY11 FY12 FY13
PRIOR CURRENT PROPOSED
ACTUAL BUDGET BUDGET
COUNTY FUNDS 99,999 172,778 153,392
OTHER REVENUES 201,976 369,657 109,860
EXTRAORDINARY GAIN (LOSS) - - -
GRANT REVENUES 1,064,879 814,985 870,717
TOTAL REVENUES 1,366,854 1,357,420 1,133,969
SALARIES & WAGES 228,077 208,323 169,119
CONTRACTED SERVICES 882,541 886,693 767,067
SUPPLIES & MATERIALS 7,193 10,146 9,460
PAYROLL EXPENSE 90,823 85,503 63,966
OTHER CHARGES 158,173 166,755 124,357
CAPITAL OUTLAY - - -
TOTAL EXPENDITURES 1,366,806 1,357,420 1,133,969
SURPLUS(DEFICIT) 47 - -
Page 13

QUEEN ANNE'S COUNTY
TAX DITCH FUND
FISCAL 2013 APPROVED BUDGET
FY11 FY12 FY13
PRIOR CURRENT APPROVED
ACTUAL BUDGET BUDGET
REVENUES
INTEREST - COUNTY TAX DITCH - - -
TAX DITCHES - HARRINGTON-BEAVERDAM 3,365 2,000 2,000
INTEREST - HARRINGTON-BEAVERDAM - 4 0 -
TAX DITCHES - DOWNES, WILSON, BITTLE 1,000 1,000 1,000
INTEREST - DOWNES, WILSON, BITTLE 33 2 0 -
TAX DITCHES - BEAVERDAM 14,064 15,000 15,000
INTEREST - BEAVERDAM 195 300 -
TAX DITCHES - LONG MARSH 1,500 750 7 50
INTEREST - LONG MARSH - 15 -
TOTAL REVENUE 20,157 19,125 18,750
COUNTY DITCH FUND - - -
DOWNES WILSON BITTLE 25,280 1,020 1 ,000
HARRINGTON-BEAVERDAM 1,045 2,040 2 ,000
BEAVERDAM 10,800 15,300 15,000
LONG MARSH - 765 750
TOTAL EXPENDITURES 37,125 19,125 18,750
SURPLUS (DEFICIT) (16,968) - -
Page 14

QUEEN ANNE'S COUNTY
KENT NARROWS SPECIAL REVENUE FUND
FISCAL 2013 APPROVED BUDGET
FY11 FY12 FY13
PRIOR CURRENT APPROVED
ACTUAL BUDGET BUDGET
REVENUE
SPECIAL ASSESSMENTS PROPERTY TAX 35,799 38,000 38,000
PROPERTY TAX INTEREST 209 - -
ADMISSION & AMUSEMENT TAX 47,179 - -
PRIOR YEAR FUND BALANCE - 9,908 -
TOTAL REVENUE 83,187 47,908 38,000
EXPENDITURES
EXECUTIVE DIRECTOR - - -
ELECTRICITY 5,011 8,500 8,500
OTHER 45,987 39,408 29,500
TOTAL EXPENDITURES 50,997 47,908 38,000
NET INCOME/(LOSS) 32,190 - -
Page 15

QUEEN ANNE'S COUNTY
LAW LIBRARY
FISCAL 2013 APPROVED BUDGET
FY11 FY12 FY13
PRIOR CURRENT APPROVED
ACTUAL BUDGET BUDGET
REVENUE
DISCOVERY AND COURT FEES 11,282 14,000 14,000
FINES AND FORFEITURES 15,699 21,000 19,325
INTEREST 67 25 25
PUBLICATIONS REIMBURSEMENT 23,120 25,000 25,000
COUNTY FUNDS 9,744 6,525 -
TOTAL REVENUE 59,912 66,550 58,350
EXPENDITURES
SALARIES & WAGES - - -
CONTRACTED SERVICES 5,500 6,000 3 ,000
SUPPLIES & MATERIALS 68,184 60,000 55,000
PAYROLL EXPENSE - - -
OTHER CHARGES 9,852 550 3 50
CAPITAL OUTLAY - - -
TOTAL EXPENDITURES 83,536 66,550 58,350
NET INCOME/(LOSS) (23,624) - -
Page 16

QUEEN ANNE'S COUNTY
IMPACT FEE FUND
FISCAL 2013 APPROVED BUDGET
BOARD OF EDUCATION VOLUNTEER FIRE DEPARTMENTS PARKS & RECREATION
FY 11 FY 12 FY 13 FY 11 FY 12 FY 13 FY 11 FY 12 FY 13
ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET
BEGINNING FUND BALANCE 1,068,666 416,209 416,209 226,807 166,083 166,083 323,526 1 00,711 100,711
REVENUE
IMPACT FEE REVENUE 755,444 600,000 629,500 195,461 - 200,000 100,071 8 0,000 80,000
INTEREST 220 2,000 2,000 529 - 500 639 1,500 400
TRANSFER IN FROM GENERAL FUND - - - 40,159 - - - - -
FY12 PRIOR YEAR FUND BALANCE - 206,120 - - - - - - -
TOTAL REVENUE 755,663 808,120 631,500 236,149 - 200,500 100,710 81,500 80,400
EXPENDITURES
TRANSFER TO GENERAL FUND 1,408,120 808,120 631,500 - - - - - -
TRANSFER TO CAPITAL PROJECTS - - - - - - 323,525 8 1,500 80,400
VOLUNTEER FIRE DEPARTMENTS - - - 296,873 - 200,500 - - -
TOTAL EXPENDITURES 1,408,120 808,120 631,500 296,873 - 200,500 323,525 81,500 80,400
NET INCOME/(LOSS) (652,457) - - (60,724) - - (222,815) - -
ENDING FUND BALANCE 416,209 416,209 416,209 166,083 166,083 166,083 100,711 1 00,711 100,711
Page 17

QUEEN ANNE'S COUNTY
INMATE WELFARE FUND
FISCAL 2013 APPROVED BUDGET
FY11 FY12 FY13
PRIOR CURRENT APPROVED
ACTUAL BUDGET BUDGET
REVENUE
OTHER FED OPERATING GRANTS - 8,000 -
MERCHANDISE SALES - TAXABLE 63,256 90,000 60,000
INTEREST 429 1,000 250
MISCELLANEOUS 31,995 40,000 30,000
TOTAL REVENUE 95,681 173,250 90,250
EXPENDITURES
SALARIES & WAGES - - -
CONTRACTED SERVICES 256 250 250
SUPPLIES & MATERIALS 82,954 115,000 80,000
PAYROLL EXPENSE - - -
OTHER CHARGES 7,706 20,000 10,000
CAPITAL OUTLAY 14,853 38,000 -
TOTAL EXPENDITURES 105,769 173,250 90,250
NET INCOME/(LOSS) (10,088) - -
Page 18

QUEEN ANNE'S COUNTY
GROVE CREEK DREDGING FUND
FISCAL 2013 APPROVED BUDGET
FY11 FY12 FY13
PRIOR CURRENT APPROVED
ACTUAL BUDGET BUDGET
REVENUE
BENEFIT ASSESSMENT 20,425 24,425 20,425
USER INTEREST 499 - -
TOTAL REVENUE 20,578 24,425 20,425
EXPENDITURES
DEBT SERVICE-PRINCIPAL 20,425 24,425 20,425
TOTAL EXPENDITURES 20,425 24,425 20,425
NET INCOME/(LOSS) 153 - -
Page 19

QUEEN ANNE'S COUNTY
PRICE CREEK DREDGING FUND
FISCAL 2013 APPROVED BUDGET
FY11 FY12 FY13
PRIOR CURRENT APPROVED
ACTUAL BUDGET BUDGET
REVENUE
BENEFIT ASSESSMENT 23,753 24,200 24,000
USER INTEREST 499 - -
TOTAL REVENUE 24,252 24,200 24,000
EXPENDITURES
DEBT SERVICE-PRINCIPAL 24,000 24,200 24,000
TOTAL EXPENDITURES 24,000 24,200 24,000
NET INCOME/(LOSS) 252 - -
Page 20

QUEEN ANNE'S COUNTY
RURAL LEGACY FUND
FISCAL 2013 APPROVED BUDGET
FY11 FY12 FY13
PRIOR CURRENT APPROVED
ACTUAL BUDGET BUDGET
REVENUE
STATE PROGRAM OPEN SPACE CAP GRNT 518,300 892,631 -
INTEREST 1,772 - -
PRIOR YEAR FUND BALANCE - 242,405 -
TOTAL REVENUE 520,072 1,135,036 -
EXPENDITURES
SALARIES & WAGES - - -
CONTRACTED SERVICES 19,946 - -
SUPPLIES & MATERIALS - - -
PAYROLL EXPENSE - - -
OTHER CHARGES 1 ,092,616 1,135,036 -
CAPITAL OUTLAY - - -
TOTAL EXPENDITURES 1,112,562 1,135,036 -
NET INCOME/(LOSS) (592,490) - -
Page 21

QUEEN ANNE'S COUNTY
PURCHASE OF DEVEOPMENT RIGHTS FUND
FISCAL 2013 APPROVED BUDGET
FY11 FY12 FY13
PRIOR CURRENT APPROVED
ACTUAL BUDGET BUDGET
REVENUE
RECORDATION TAX 723,801 500,000 312,545
INTEREST 2,349 - -
PRIOR YEAR FUND BALANCE - 24,777 -
CONTRIBUTION TO FUND BALANCE - - ( 178,692)
TOTAL REVENUE 726,150 524,777 133,853
EXPENDITURES
SALARIES & WAGES - - -
CONTRACTED SERVICES - - -
SUPPLIES & MATERIALS - - -
PAYROLL EXPENSE - - -
OTHER CHARGES 307,390 524,777 133,853
CAPITAL OUTLAY - - -
TOTAL EXPENDITURES 307,390 524,777 133,853
NET INCOME/(LOSS) 418,761 - -
Page 22

QUEEN ANNE'S COUNTY
ENTERPRISE FUNDS
APPROVED FISCAL 2013 BUDGET
PUBLIC
BLUE HERON BAY BRIDGE LANDINGS SANITARY
GOLF COURSE AIRPORT AND MARINAS DISTRICT
REVENUE
USER CHARGES 220,000 522,980 341,724 6,870,132
RENTAL INCOME 86,000 92,960 4,000 ‐
FEDERAL FUNDS ‐ 2,753 19,655 ‐
STATE FUNDS ‐ ‐ 103,200 ‐
BONDS ‐ 63,209 ‐ ‐
OTHER INCOME 55,050 64,950 ‐ 2,590,835
COUNTY FUNDS 248,471 ‐ 40,599 ‐
TOTAL REVENUE 609,521 746,852 509,178 9,460,967
EXPENDITURES
SALARIES & WAGES 103,058 127,045 206,071 2,406,726
CONTRACTED SERVICES 282,300 114,525 30,050 930,500
SUPPLIES & MATERIALS 43,000 356,500 15,270 1,014,350
PAYROLL EXPENSE 14,860 34,423 82,045 1,013,875
OTHER CHARGES 166,303 114,359 145,742 3,280,516
CAPITAL OUTLAY ‐ ‐ 30,000 815,000
TOTAL EXPENDITURES 609,521 746,852 509,178 9,460,967
SURPLUS (DEFICIT) ‐ ‐ ‐ ‐
Page 23

QUEEN ANNE'S COUNTY
BLUE HERON GOLF COURSE
FISCAL 2013 APPROVED BUDGET
FY11 FY12 FY13
PRIOR CURRENT APPROVED
ACTUAL BUDGET BUDGET
REVENUES
OTHER OP GRANTS-PROG 250 2 50 2 50
RENTAL CHARGES 81,528 8 6,000 8 6,000
GOLF FEES-RESIDENT/NONRES 211,059 220,000 220,000
MERCHANDISE SALES-TAXABLE 13,899 1 2,000 1 2,000
JUNIOR GOLF LEAGUE FEES - - -
FOOD 29,745 3 0,000 3 0,000
OTHER P&REC PROGRAM CHARGES 3,000 1 0,000 1 0,000
INTEREST - - -
PROCEEDS/INSURANCE CLAIM - - -
DONATIONS 500 1 ,000 1 ,000
ADVERTISING 1,350 1 ,800 1 ,800
COUNTY FUNDS - 194,758 248,471
TOTAL REVENUE 341,294 555,808 609,521
EXPENDITURES
SALARIES & WAGES 56,258 9 2,294 1 03,058
CONTRACTED SERVICES 202,003 2 32,700 2 82,300
SUPPLIES & MATERIALS 46,111 4 3,000 4 3,000
PAYROLL EXPENSE 6,172 1 9,097 1 4,860
OTHER CHARGES 175,677 1 68,717 1 66,303
CAPITAL OUTLAY - - -
TOTAL OPERATING EXPENDITURES 486,221 555,808 609,521
OPERATING SURPLUS (DEFICIT) (144,927) - -
Page 24

QUEEN ANNE'S COUNTY
BAY BRIDGE AIRPORT
FISCAL 2013 APPROVED BUDGET
FY11 FY12 FY13
PRIOR CURRENT APPROVED
ACTUAL BUDGET BUDGET
REVENUES
INTERGOVERNMENTAL 3,716 2,846 2,753
HANGER RENT AND FUEL SALES 486,935 522,980 5 22,980
ADVERTISING REIMBURSEMENTS - - -
GENERAL RENTS 19,188 42,960 92,960
BONDS 62,740 63,804 63,209
COUNTY FUNDS - 9,870 -
OTHER REVENUES 55,442 64,970 64,950
TOTAL OPERATING REVENUE 628,022 707,430 746,852
EXPENDITURES
SALARIES & WAGES 131,596 134,164 1 27,045
CONTRACTED SERVICES 18,466 20,082 1 14,525
SUPPLIES & MATERIALS 408,033 356,500 3 56,500
PAYROLL EXPENSE 87,892 83,230 34,423
OTHER CHARGES 102,615 113,013 1 14,359
CAPITAL OUTLAY - - -
TOTAL OPERATING EXPENDITURES 748,600 706,989 746,852
OPERATING SURPLUS (DEFICIT) (120,579) 441 -
Page 25

QUEEN ANNE'S COUNTY
PUBLIC LANDINGS & MARINAS ENTERPRISE FUND
FISCAL 2013 APPROVED BUDGET
FY11 FY12 FY13
PRIOR CURRENT APPROVED
ACTUAL BUDGET BUDGET
REVENUES
RECREATION GRANTS 18,954 5,632 19,655
BOAT SLIP - - 103,200
LANDING PERMITS 195,271 200,000 195,000
ROMANCOKE PIER 50,781 4 5,000 45,000
MATAPEAKE REV 81,187 6 5,000 80,000
FINES 23,715 3 1,719 21,724
PROCEEDS BOND PREMIUM 61 - -
PROCEEDS INSURANCE CLAIM - - -
MISCELLANEOUS 2,549 - -
OTHER MISC PROGRAM - - -
GENERAL RENT REVENUE 3,456 4,000 4,000
WORKMEN'S COMPENSATION - - -
COUNTY FUNDS - - 40,599
TOTAL OPERATING REVENUE 375,974 351,351 509,178 *
EXPENDITURES
SALARIES & WAGES 207,990 218,181 206,071
CONTRACTED SERVICES 25,294 2 6,050 30,050
SUPPLIES & MATERIALS 17,444 1 4,930 15,270
PAYROLL EXPENSE 69,012 6 5,967 82,045
OTHER CHARGES 20,840 2 6,223 145,742
CAPITAL OUTLAY - - 30,000
TOTAL OPERATING EXPENDITURES 340,580 351,351 509,178 *
OPERATING SURPLUS (DEFICIT) 35,394 - -
*FOR FY2013 THE MARINAS AND PUBLIC LANDINGS FUNDS WERE MERGED
Page 26

QUEEN ANNE'S COUNTY SANITARY DISTRICT
FY2013 APPROVED BUDGET
KNS&G KNS&G TOTAL
WWATER WATER O&M
USER REVENUES 4,604,008 2,266,124 6,870,132
INSPECTION FEES 25,000 - 25,000
INTEREST 20,000 5,000 25,000
USER INTEREST 70,000 - 70,000
INTERFUND TRANSFER IN - - -
TRANSFER IN (DEBT SERVICE FUND) 1,638,698 276,637 1,915,335
DEVELOPER REVIEW & EXACTIONS 1,000 - 1,000
OTHER REVENUES 362,000 192,500 554,500
TOTAL REVENUE 6,720,706 2,740,261 9,460,967
ADMINISTRATION & INSPECTION
SALARIES & WAGES 286,808 280,898 567,706
CONTRACTED SERVICES 108,500 68,500 177,000
SUPPLIES & MATERIALS 57,000 57,000 114,000
PAYROLL EXPENSE 113,050 112,610 225,660
OTHER CHARGES 1,986,141 458,875 2,445,016
CAPITAL OUTLAY - 5,000 5,000
TOTAL 2,551,499 982,883 3,534,382
COLLECTION
SALARIES & WAGES 1,017,553 - 1,017,553
CONTRACTED SERVICES 156,500 - 156,500
SUPPLIES & MATERIALS 295,500 - 295,500
PAYROLL EXPENSE 435,684 - 435,684
OTHER CHARGES 300,000 - 300,000
CAPITAL OUTLAY 555,000 - 555,000
TOTAL 2,760,237 - 2,760,237
DISTRIBUTION
SALARIES & WAGES - 83,904 83,904
CONTRACTED SERVICES - 70,000 70,000
SUPPLIES & MATERIALS - 29,600 29,600
PAYROLL EXPENSE - 41,579 41,579
OTHER CHARGES - - -
CAPITAL OUTLAY - - -
TOTAL - 225,083 225,083
Page 27

QUEEN ANNE'S COUNTY SANITARY DISTRICT
FY2013 APPROVED BUDGET
KNS&G KNS&G TOTAL
WWATER WATER O&M
TREATMENT
SALARIES & WAGES 324,985 412,578 737,563
CONTRACTED SERVICES 173,500 173,500 347,000
SUPPLIES & MATERIALS 224,500 229,250 453,750
PAYROLL EXPENSE 126,485 184,467 310,952
OTHER CHARGES 368,500 167,000 535,500
CAPITAL OUTLAY - 255,000 255,000
TOTAL 1,217,970 1,421,795 2,639,765
SHOP
SALARIES & WAGES - - -
CONTRACTED SERVICES 120,000 60,000 180,000
SUPPLIES & MATERIALS 71,000 50,500 121,500
PAYROLL EXPENSE - - -
OTHER CHARGES - - -
CAPITAL OUTLAY - - -
TOTAL 191,000 110,500 301,500
TOTAL EXPENSES 6,720,706 2,740,261 9,460,967
Page 28