BOARD BUDGET WORK SESSION

Transcription

1 BOARD BUDGET WORK SESSION FY 2019 Proposed Budget AGENDA January 23, 2018 Page (s) 1. Review of Wicomico County Finances FY Review of Wicomico County Budget FY Review of Statewide County Fund Balances Review of Statewide County Tax Rates Review of Statewide County General Fund Budgets Review of Statewide County FY18 MOE Certification Review of Statewide County Wealth, State and Local Aid WCBOE Enrollment a. Total Enrollment Growth Chart 20 b. Enrollment Comparison by Grade by School 21 c. MD School Enrollment 2016 vs d. MD School Enrollment 2005 vs WCBOE At Risk Student Population State Wide Targeted Student Index State Enrollment Calculation Education Effort by LEA and Year a. All Counties Chart b. Nine Eastern Shore Counties Chart WCBOE Projected Maintenance of Effort FY WCBOE Enrollment for State Aid Analysis Projected State Formula Aid FY 2019 (DRAFT) Projected Revenue for Fiscal Year Initial Employee Costs for FY 2019 (DRAFT) 57 Board of Education scheduled Budget Meeting/Work Sessions: January 29, :30am State of our Schools Parkside High February 6, :30pm Long Ave. Auditorium (public hearing) February 13, :30pm Long Ave. Auditorium February 20, :30am Long Ave. Auditorium February 27, :30 am Long Ave. Auditorium March 13, :15 pm Long Ave. Auditorium 1

2 WICOMICO COUNTY, MARYLAND SELECTED FINANCIAL STATISTICS EXTRACTED FROM ANNUAL AUDIT REPORTS GENERAL FUND FY % FY % FY % FY % 2014 Incr. (Decr.) 2015 Incr. (Decr.) 2016 Incr. (Decr.) 2017 Incr. (Decr.) REVENUE Real & Personal Prop. Taxes $60,958, % $62,719, % $62,205, % $63,377, % Income Taxes (Piggy Back) $43,553, % $46,070, % $48,859, % $50,749, % Other Local Taxes $3,650, % $3,903, % $4,463, % $4,545, % TOTAL TAXES $108,162, % $112,694, % $115,527, % $118,672, % Service Charges & Fees $4,687, % $6,561, % $5,191, % $6,030, % Interest Income $59, % $47, % $217, % $569, % Other Income $10,725, % $10,454, % $11,042, % $11,406, % TOTAL $123,635, % $129,758, % $131,979, % $136,678, % EXPENDITURES General Government $10,638, % $10,535, % $13,290, % $14,112, % Public Safety $14,518, % $14,323, % $18,461, % $19,464, % Public Works $612, % $9,686, % $8,291, % $10,474, % Health $3,035, % $3,359, % $3,428, % $3,839, % Social Services $375, % $298, % $305, % $313, % Correction $11,226, % $11,189, % $15,015, % $15,304, % Education $4,971, % $5,313, % $5,321, % $6,453, % Recreation $2,761, % $ % $10, % $ % Economic Development $0 0.00% $0 0.00% $64, % $149, % Miscellaneous $13,009, % $12,984, % $1,233, % $1,271, % Debt Service $7,933, % $8,946, % $8,643, % $9,674, % Interest on Debt $3,491, % $3,774, % $3,837, % $4,302, % Sub-Total $72,574, % $80,413, % $77,905, % $85,360, % OTHER FINANCIAL SOURCES (OFS) Notes Receivable Receipts $0 $0 $0 $0 Health Insurance Rebates $0 $0 $0 $0 Transfers - In -$484, % $ % $0 0.00% $0 0.00% Transfers - Out Board of Education $40,520, % $40,396, % $41,306, % $41,933, % Board of Ed - School Constr. $0 $0 $0 $0 Other $8,635, % $5,356, % $5,746, % $6,673, % TOTAL EXPENDITURES & OFS $121,246, % $126,166, % $124,957, % $133,966, % TOTAL SURPLUS (DEFICIT) $2,389, % $3,591, % $7,021, % $2,712, % \\cofs1\99-win$\drussita\excel\excel\county Data\Cty Financial Stats from Audit Rpt_2017.rev 2 1/18/2018dmr

3 WICOMICO COUNTY, MARYLAND SELECTED FINANCIAL STATISTICS EXTRACTED FROM ANNUAL AUDIT REPORTS GENERAL FUND FY % FY % FY % FY % 2014 Incr. (Decr.) 2015 Incr. (Decr.) 2016 Incr. (Decr.) 2017 Incr. (Decr.) Fund Equity begin of year restated $43,488, % $47,343, % $50,930, % $57,952, % Fund Equity end of year $45,877, % $50,934, % $57,952, % $60,664, % BOE Operating as % of Total Exp % 32.02% 33.06% 31.30% Unassigned Fund Balance $30,060, % $33,745, % $39,466, % $39,316, % Total Revenue $123,635, % $129,758, % $131,979, % $136,678, % Unassigned FB as a % of Revenue 24.31% 26.01% 29.90% 28.77% Total Expenses $72,574, % $80,413, % $77,905, % $85,360, % Unassigned FB as a % of Expenses 41.42% 41.97% 50.66% 46.06% Appropriation to BOE: BOE - Operating Exp $40,520, % $40,396, % $41,306, % $41,933, % % of County Revenue 32.77% 31.13% 31.30% 30.68% County Tax Revenue: Property Taxes $60,958, % $62,719, % $62,205, % $63,377, % Income Taxes $43,553, % $46,070, % $48,859, % $50,749, % TOTAL $104,511,839 $108,790,440 $111,064,720 $114,126,977 Appropriation to BOE: BOE - Operating Exp $40,520, % $40,396, % $41,306, % $41,933, % BOE - Debt Service $9,674, % $10,721, % $10,462, % $11,473, % TOTAL $50,194,603 $51,117,253 $51,769,150 $53,406,904 % of County Prop & Income Tax Revenue 48.03% 46.99% 46.61% 46.80% \\cofs1\99-win$\drussita\excel\excel\county Data\Cty Financial Stats from Audit Rpt_2017.rev 3 1/18/2018dmr

4 WICOMICO COUNTY, MARYLAND SELECTED FINANCIAL STATISTICS EXTRACTED FROM ANNUAL AUDIT REPORTS GENERAL FUND FY % FY % FY % FY % 2014 Incr. (Decr.) 2015 Incr. (Decr.) 2016 Incr. (Decr.) 2017 Incr. (Decr.) *Nonspendable, Restricted, Committed, Assigned Fund Balance Prepaid Expenses $33, % $642, % $476, % $472, % Encumbrances $267, % $237, % $1,832, % $354, % Subsequent Year Expenses $5,747, % $6,184, % $6,147, % $9,578, % Shore Transit Self-insurance $937, % $937, % $939, % $943, % Wicomico Co. Rds. Division 0.00% $287,646 #DIV/0! $363, % $309, % Reserve for Contingencies (Rainy Day) $6,436, % $6,450, % $6,748, % $7,149, % Death Benefits $237, % $166, % $166, % $34, % GIS Mapping Project $20, % $49, % $49, % $49, % Arbitrage $108, % $108, % $108, % $108, % Chamber Improvments Rate Stabilization $1,210, % $1,307, % $1,347, % $1,423, % Health Department OPEB Undistr Empl Health Contrib Early Retiree Reinsurance Pgm $7, % $7, % $7, % $7, % Build America Bonds Interest Sheriff Funds Boiler Sinking $ % Drill Academy $59, % $59, % $59, % $59, % Corrections Fire Alarm Wynne Tax Case $750, % $750, % $237, % $855, % Other $1, % $1, % $1, % $1, % Total Nonspendable, Restricted, Committed, Assigned Fund Balance $15,816, % $17,189, % $18,485, % $21,347, % % of Y/E Total Fund Equity 34.48% 33.75% 31.90% 35.19% % of Total Budget 12.39% 13.35% 14.33% 15.82% Total Unassigned Fund Balance $30,060, % $33,745, % $39,466, % $39,316, % % of Y/E Total Fund Equity 65.52% 66.25% 68.10% 64.81% % of Total Budget 23.54% 26.21% 30.59% 29.13% General Long Term Debt (footnote 5) General Obligation Bonds $104,841, % $107,077, % $111,848, % $125,245, % State Loans Payable $341, % $255, % $170, % $85, % Capital Leases & Notes Payable $4,172, % $3,643, % $3,259, % $4,417, % Revenue Bonds $0 $0 $0 $0 $109,355, % $110,976, % $115,279, % $129,748, % Debt not subject to Limitation -$4,172, % -$3,643, % -$3,259, % -$4,417, % Total L-T-D subject to Limit (B) $105,182, % $107,332, % $112,019, % $125,330, % \\cofs1\99-win$\drussita\excel\excel\county Data\Cty Financial Stats from Audit Rpt_2017.rev 4 1/18/2018dmr

5 WICOMICO COUNTY, MARYLAND SELECTED FINANCIAL STATISTICS EXTRACTED FROM ANNUAL AUDIT REPORTS GENERAL FUND FY % FY % FY % FY % 2014 Incr. (Decr.) 2015 Incr. (Decr.) 2016 Incr. (Decr.) 2017 Incr. (Decr.) Total Assessed Value of all Property $6,209,787, % $6,061,149, % $6,089,313, % $6,132,606, % Ratio of Debt to Assessed Value 1.69% 1.77% 1.84% 2.04% County Charter Debt Limit Rate 3.2%real/8%pers 3.2%real/8%pers 3.2%real/8%pers 3.2%real/8%pers Debt Margin Permitted (A) $216,300, % $213,300, % $213,300, % $219,900, % Margin Available (A) - (B) $111,117, % $105,967, % $101,280, % $94,569, % Next FY Debt Service (prin.&int.) $13,252, % $12,353, % $13,859, % $15,458, % Total Assets $50,161, % $56,155, % $62,435, % $67,649, % Total Liabilities $3,985, % $5,043, % $3,997, % $6,832, % Assets Available $46,176, % $51,111, % $58,437, % $60,817, % Debt Service as % of Assets Avail % 24.17% 23.72% 25.42% Total Expenditures $121,246, % $126,166, % $124,957, % $133,966, % Debt Service as % of Total Expenditures 10.93% 9.79% 11.09% 11.54% Debt Service Policy Limit (12%) Total Annual Operating Budget $116,001, % $125,231, % $124,753, % $130,101, % Debt Service $11,424, % $12,721, % $12,480, % $13,977, % Debt Service as a % of Oper. Budget 9.85% 10.16% 10.00% 10.74% \\cofs1\99-win$\drussita\excel\excel\county Data\Cty Financial Stats from Audit Rpt_2017.rev 5 1/18/2018dmr

6 WICOMICO COUNTY, MARYLAND BUDGET DATA GENERAL FUND Change in County Funding $1,113,238 $761,602 $577,056 -$7,584,819 -$7,000,000 $2,976,701 $1,346,872 -$124,346 $910,527 $626,648 $1,671,708 FY FY FY FY FY FY FY FY FY FY FY County Approriation for BOE $49,443,053 $50,204,655 $50,781,711 $43,196,892 $36,196,892 $39,173,593 $40,520,465 $40,396,119 $41,306,646 $41,933,294 $43,605,002 Total County Original Budget $131,950,578 $129,535,922 $120,702,072 $112,842,805 $108,221,040 $116,762,531 $127,677,324 $128,733,808 $129,000,243 $134,975,700 $142,980,998 % of County Budget for BOE 37.47% 38.76% 42.07% 38.28% 33.45% 33.55% 31.74% 31.38% 32.02% 31.07% 30.50% % of BOE Budget from County 31.63% 31.02% 30.63% 27.45% 23.24% 24.58% 24.57% 23.82% 23.29% 22.74% 22.69% WICOMICO COUNTY APPROPRIATION FOR EDUCATION $52,000,000 $50,000,000 $48,000,000 $46,000,000 $44,000,000 $42,000,000 $40,000,000 $38,000,000 $36,000,000 $34,000,000 FY FY FY FY FY FY FY FY FY FY FY County Appropriation for BOE FY FY FY FY FY FY FY FY FY FY FY Total BOE Budget $156,312,210 $161,858,570 $165,806,553 $157,387,564 $155,773,833 $159,362,276 $164,891,656 $169,594,819 $177,377,424 $184,442,841 $192,142,832 % of BOE Budget from Cty 31.63% 31.02% 30.63% 27.45% 23.24% 24.58% 24.57% 23.82% 23.29% 22.74% 22.69% 6 \\cofs1\99-win$\drussita\excel\excel\county Data\Cty Financial Stats from Audit Rpt_2017.rev 1/29/2018dmr

7 WICOMICO COUNTY COUNCIL year compare OPERATING BUDGET Adopted % of Adopted % of % Department Budget 16 Oper. Budget 18 Oper. Incr/(Decr) Change County Council/ Admin & Legislative 1,242, % 1,453, % 210, % Circuit Court 1,565, % 1,910, % 345, % Orphans Court 114, % 89, % (25,291) % State's Attorney 3,299, % 3,656, % 357, % Elections & Registration 1,018, % 1,291, % 272, % IT Department 804, % 1,018, % 213, % Finance 1,511, % 1,434, % (76,691) -5.08% Public Accountant 79, % 98, % 18, % Purchasing Admin. 262, % 283, % 21, % Human Resources 636, % 642, % 6, % Legal 476, % 320, % (156,247) % Community Promotion 65, % 29, % (36,000) % Economic Development 684, % 149, % (535,744) % Community Grants & Mandates 493, % 821, % 328, % Community Access Channel 110, % 114, % 3, % Planning & Zoning 1,686, % 1,876, % 190, % Tri County Council/Shore Transit 445, % 393, % (52,154) % General Services 1,297, % 1,350, % 52, % Sheriff's Department 10,987, % 12,511, % 1,524, % Salisbury Ambulance 465, % 825, % 360, % Salisbury Fire Department 125, % 125, % % Emergency Services 2,372, % 2,663, % 291, % Volunteer Ambulance 1,789, % 2,285, % 495, % Volunteer Fire Companies 1,624, % 1,218, % (406,182) % Volunteer Fire Incent. Sinking Fund 378, % 378, % % Department of Corrections 15,456, % 15,965, % 509, % Liquor/License Board 270, % 262, % (7,301) -2.70% Protection of Animals 341, % 342, % 1, % Public Works - Roads Division 8,478, % 10,667, % 2,188, % Public Works 430, % 478, % 47, % Sanitation Water & Sewer 105, % 105, % % Public Health Operating 3,415, % 3,646, % 230, % Mosquito Control 162, % 198, % 36, % Gypsy Moth Control 1, % 3, % 1, % Teen Adult Center/Dove Point (grant) 61, % 61, % % Maint. of Aged 230, % 238, % 8, % Commision on Aging % % % Life Crisis Center (grant) 13, % 13, % % Board of Education - Operating Exp. 38,067, % 43,017, % 4,949, % Board of Education - Pension Costs 3,239, % % (3,239,009) % Board of Education - Disparity Grant % 587, % 587,801 #DIV/0! Board of Education - Bond P & I 10,504, % 11,607, % 1,103, % Subtotal BOE 51,811, % 55,212, % 3,401, % Wor Wic Community College 4,063, % 5,167, % 1,103, % Local Management Board 71, % % (71,243) % Extension Service 103, % 106, % 3, % Recreation 2,267, % 2,516, % 248, % Youth & Civic Center 587, % % (587,066) % Public Library 1,158, % 1,480, % 321, % Pensions & Retirement 48, % 61, % 13, % Hospital & Disabliity 149, % 413, % 263, % Debt Retirement 2,015, % 2,350, % 334, % Workers Comp/ Liability Insurance 642, % 674, % 32, % Social Services % 2, % 2,000 #DIV/0! Airport % % 0 #DIV/0! Contingency 3,576, % 6,070, % 2,494, % Total Operating Budget 129,000, % 142,980, % 13,980, % H:\Copy of Budget Analysis_County Budget FY18 Adopted.1 7 1/25/2018dms

8 Exhibit 8.1 County General Fund Balances in Fiscal 2016 ($ in Thousands) County Nonspendable Restricted Committed Assigned Unassigned Total Allegany 1 $1,200.0 $1,796.5 $150.0 $4,014.0 $18,092.4 $25,252.9 Anne Arundel 2, , , , ,817.6 Baltimore City 1 5, , , ,251.0 Baltimore 7, , , , ,372.0 Calvert 8, , , , ,493.3 Caroline , ,578.1 Carroll 26, , , , , ,836.4 Cecil 10, , , , ,854.5 Charles 4, , , , ,252.7 Dorchester , , ,213.4 Frederick 2, , , , ,201.5 Garrett 1 1, , , , ,900.7 Harford , , , ,921.5 Howard 7, , , , , ,369.8 Kent , , ,620.1 Montgomery 7, , , , , ,336.4 Prince George s 1 2, , , , , ,537.1 Queen Anne s , , , , ,984.2 St. Mary s 2, , , , , ,617.2 Somerset , , ,248.0 Talbot , , ,562.7 Washington 1, , ,742.1 Wicomico , , , , ,952.4 Worcester , , ,954.6 Total $93,907.6 $495,794.9 $575,898.9 $426,855.7 $1,056,413.3 $2,648,870.4 State of Maryland $618,563.0 $11,403.0 $1,675,674.0 $0.0 -$509,187.0 $1,796, Unaudited information. The audited financial statements were not available. Source: County audit reports, fiscal 2016; County finance offices 105 8

9 Exhibit 8.2 County Unrestricted General Fund Balances and Rainy Day Funds in Fiscal 2016 ($ in Thousands) County General Fund Revenues Unrestricted Funds 2 Percent of General Fund Rainy Day Fund Percent of General Fund Allegany 1 $85,885.5 $22, % $8, % Anne Arundel 1,323, , % 57, % Baltimore City 1 1,782, , % 118, % Baltimore 1,875, , % 93, % Calvert 234, , % 19, % Caroline 47, , % % Carroll 370, , % 19, % Cecil 177, , % 13, % Charles 371, , % 50, % Dorchester 1 50, , % % Frederick 534, , % % Garrett 1 77, , % 3, % Harford 493, , % 26, % Howard 1,028, , % 64, % Kent 45, , % % Montgomery 3,117, , % 254, % Prince George s 1 1,786, , % 148, % Queen Anne s 124, , % 8, % St. Mary s 214, , % 1, % Somerset 35, , % % Talbot 79, , % 11, % Washington 217, , % 37, % Wicomico 131, , % 6, % Worcester 187, , % 18, % Total $14,392,242.8 $2,470, % $963, % 1 Unaudited information. The audited financial statements were not available. 2 Unrestricted funds include all committed, assigned, unassigned, and rainy day funds. Montgomery, Prince George s, and Queen Anne s counties report rainy day funds in the restricted category, and those rainy day amounts are included in the unrestricted funds balance above. Although these reported fund balances represent available resources as of June 30, 2016, the county may have appropriated a portion of these amounts for the current fiscal year budget. Source: County audit reports, fiscal 2016; County finance offices 106 9

10 Exhibit 8.3 County Unrestricted General Fund Balances and Rainy Day Funds Fiscal ($ in Thousands) FY 2013 Percent of FY 2014 Percent of FY 2015 Percent of FY 2016 Percent of County Balances General Fund Balances General Fund Balances General Fund Balances General Fund Allegany 1 $18, % $22, % $26, % $22, % Anne Arundel 113, % 100, % 121, % 142, % Baltimore City 1 293, % 294, % 308, % 378, % Baltimore 386, % 393, % 381, % 322, % Calvert 58, % 51, % 44, % 43, % Caroline 4, % 5, % 7, % 8, % Carroll 52, % 48, % 46, % 54, % Cecil 38, % 29, % 24, % 27, % Charles 39, % 38, % 42, % 59, % Dorchester 1 9, % 8, % 9, % 8, % Frederick 89, % 74, % 76, % 91, % Garrett 1 21, % 19, % 13, % 17, % Harford 84, % 66, % 65, % 75, % Howard 133, % 126, % 99, % 129, % Kent 5, % 9, % 9, % 10, % Montgomery 502, % 593, % 484, % 466, % Prince George s 1 338, % 277, % 290, % 372, % Queen Anne s 15, % 17, % 20, % 22, % St. Mary s 52, % 44, % 44, % 37, % Somerset 13, % 12, % 10, % 12, % Talbot 19, % 20, % 25, % 25, % Washington 37, % 37, % 36, % 38, % Wicomico 41, % 44, % 48, % 53, % Worcester 56, % 49, % 42, % 49, % Total $2,427, % $2,387, % $2,279, % $2,470, % 1 Fiscal 2016 information for these counties is unaudited. Source: County audit reports, fiscal 2013 through 2016; County finance offices

11 Exhibit 2 Local Tax Rates Fiscal 2017 and 2018 Real Property Local Income Recordation Transfer Admissions/Amusement Hotel Rental County FY 2017 FY 2018 CY 2017 CY 2018 FY 2017 FY 2018 FY 2017 FY 2018 FY 2017 FY 2018 FY 2017 FY 2018 Allegany $0.977 $ % 3.05% $3.50 $ % 0.5% 7.5% 7.5% 8.0% 8.0% Anne Arundel % 2.50% % 1.0% 10.0% 10.0% 7.0% 7.0% Baltimore City % 3.20% % 1.5% 10.0% 10.0% 9.5% 9.5% Baltimore % 2.83% % 1.5% 10.0% 10.0% 8.0% 8.0% Calvert % 3.00% % 0.0% 1.0% 1.0% 5.0% 5.0% Caroline % 2.73% % 0.5% 0.0% 0.0% 5.0% 5.0% Carroll % 3.03% % 0.0% 10.0% 10.0% 5.0% 5.0% Cecil % 3.00% % 0.5% 6.0% 6.0% 3.0% 6.0% Charles % 3.03% % 0.5% 10.0% 10.0% 5.0% 5.0% Dorchester % 2.62% % 0.75% 0.5% 0.5% 5.0% 5.0% Frederick % 2.96% % 0.0% 0.0% 0.0% 5.0% 5.0% Garrett % 2.65% % 1.0% 6.0% 6.0% 6.0% 6.0% 242 Department of Legislative Services 11

12 Real Property Local Income Recordation Transfer Admissions/Amusement Hotel Rental County FY 2017 FY 2018 CY 2017 CY 2018 FY 2017 FY 2018 FY 2017 FY 2018 FY 2017 FY 2018 FY 2017 FY 2018 Harford $1.042 $ % 3.06% $3.30 $ % 1.0% 5.0% 5.0% 6.0% 6.0% Howard % 3.20% % 1.0% 7.5% 7.5% 7.0% 7.0% Kent % 2.85% % 0.5% 4.5% 4.5% 5.0% 5.0% Montgomery % 3.20% % 1.0% 7.0% 7.0% 7.0% 7.0% Prince George s % 3.20% % 1.4% 10.0% 10.0% 7.0% 7.0% Queen Anne s % 3.20% % 0.5% 5.0% 5.0% 5.0% 5.0% St. Mary s % 3.00% % 1.0% 2.0% 2.0% 5.0% 5.0% Somerset % 3.20% % 0.0% 4.0% 4.0% 5.0% 5.0% Talbot % 2.40% % 1.0% 5.0% 5.0% 4.0% 4.0% Washington % 2.80% % 0.5% 5.0% 5.0% 6.0% 6.0% Wicomico % 3.20% % 0.0% 6.0% 6.0% 6.0% 6.0% Worcester % 1.75% % 0.5% 3.0% 3.0% 4.5% 4.5% Notes: The real property tax rates shown for Charles, Howard, Montgomery, and Prince George s counties include special tax rates. Real property tax is per $100 of assessed value. Income is a percentage of taxable income. Recordation tax is per $500 of transaction. Source: 2017 Local Government Budget and Tax Rate Survey, Department of Legislative Services, Maryland Association of Counties Issue Papers 2018 Legislative Session

13 244 Department of Legislative Services Property Tax For fiscal 2018, six counties (Allegany, Anne Arundel, Dorchester, Montgomery, St. Mary s, and Wicomico) decreased their real property tax rates. Cecil and Talbot counties increased their real property tax rates. Real property tax rates range from $0.571 per $100 of assessed value in Talbot County to $2.248 in Baltimore City. Local Income Tax Cecil County was the only jurisdiction to change its local income tax rate for calendar 2018, increasing the rate from 2.8% to 3.0%. Local income tax rates range from 1.75% in Worcester County to 3.2% in Baltimore City and Howard, Montgomery, Prince George s, Queen Anne s, Somerset, and Wicomico counties. Recordation Tax No county altered its recordation tax rate for fiscal Recordation tax rates range from $2.50 per $500 of transaction in Baltimore and Howard counties to $6.00 per $500 of transaction in Frederick and Talbot counties. Transfer Tax No county altered its transfer tax rate for fiscal Local transfer tax rates range from 0.5% in eight counties (Allegany, Caroline, Cecil, Charles, Kent, Queen Anne s, Washington, and Worcester) to 1.5% in Baltimore City and Baltimore County. Five counties (Calvert, Carroll, Frederick, Somerset, and Wicomico) do not impose a tax on property transfers. Admissions and Amusement Tax No county altered its admissions and amusement tax rate for fiscal Caroline and Frederick counties are the only jurisdictions that do not impose an admissions and amusement tax. Currently, admissions and amusement tax rates range from 0.5% in Dorchester County to 10.0% in six jurisdictions (Baltimore City and Anne Arundel, Baltimore, Carroll, Charles, and Prince George s counties). Hotel Rental Tax One county, Cecil, increased its hotel rental tax rate in fiscal 2018, from 3.0% to 6.0%. No other county altered its hotel rental tax rate. Hotel rental tax rates range from 4.0% in Talbot County to 9.5% in Baltimore City. 13

14 Issue Papers 2018 Legislative Session 245 Tax Limitation Measures Five charter counties (Anne Arundel, Montgomery, Prince George s, Talbot, and Wicomico) have amended their charters to limit property tax rates or revenues. In Anne Arundel County, the total annual increase in property tax revenues is limited to the lesser of 4.5% or the increase in the Consumer Price Index (CPI). In Montgomery County, the growth in property tax revenues is limited to the increase in the CPI; however, this limitation does not apply to new construction. In addition, the limitation may be overridden by a unanimous vote of all nine county council members. In Prince George s County, the general property tax rate is capped at $0.96 per $100 of assessed value. Special taxing districts, such as the Maryland-National Capital Park and Planning Commission, are not included under the tax cap. In Talbot and Wicomico counties, the total annual increase in property tax revenues is limited to the lesser of 2% or the increase in CPI. Counties may exceed the charter limitations on local property taxes for the purpose of funding the approved budget of the local boards of education. If a local property tax rate is set above the charter limit, the county governing body may not reduce funding provided to the local board of education from any other local source and must appropriate to the local board of education all of the revenues generated from any increase beyond the existing charter limit. Any use of this authority must be reported annually to the Governor and the General Assembly. This authority was adopted at the 2012 regular session to ensure that counties have the fiscal ability to meet new maintenance of effort requirements. In fiscal 2013, Talbot County became the first jurisdiction to exercise this new authority by establishing a $0.026 supplemental property tax rate for the local board of education. No jurisdiction exercised this authority in fiscal 2014 or In fiscal 2016, Prince George s County became the second county to exercise this authority by enacting a $0.04 supplemental property tax rate to fund its schools. In fiscal 2017, Talbot County again exceeded its charter limit by establishing a $ supplemental property tax rate for public education. Montgomery County exceeded the charter limit through a unanimous vote by the county council. In fiscal 2018, Talbot County exceeded its charter limit again by approving a $ supplemental property tax rate for the board of education. For further information contact: Stanford D. Ward Phone: (410) 946/(301)

15 MACO Analysis of FY 2018 County Budgets Page 1 of 2 County General Fund Operating Budget Incr/ Decr General Fund Budget from Changes to Tax Rates Salary Actions, including steps, COLAs or raises for county employees Education Funding ALLEGANY $124.2 Million +0.74% Property tax reduced by 1 cent 2% Cost of Living Adjustment for county employees Meets the education funding requirement ANNE ARUNDEL $1.5 billion +4.9% Property tax rate reduced from $0.915 to $0.907; and selected Amusement Taxes and the Mobile Home Tax eliminated Public Safety employees: Step and 3% COLA; Represented Non Public Safety Employees 2% Merit 2% COLA; Non Represented Employees: 4% Merit and 2% COLA. Exceeds the education funding requirement by $20 million, plus a one time waiver was received for an additional $22.5 million BALTIMORE CITY $1.83 billion +4.1% Income tax remains at cap. General property tax rate maintained. E ffective property tax rate for 2% increase for all employees Exceeds the education funding requirement by $10 million, plus $12.2 million in kind services homeowners reduced by one cent under Targeted Homeowners Tax Credit. BALTIMORE COUNTY $1.993 billion general Slightly smaller than Maintains current tax rates 2% cost of living increase and funds all salary steps and increments CALVERT fund budget $283 million the current yearʹs b +14.6% d Maintains current tax rates 1% COLA, one regular step, one longevity step for eligible employees hired on or before July 1, 2015 Exceeds the education funding requirement by $6.4 million CAROLINE $46.6 million +2.5% Maintains current tax rates 3% salary increase for employees Meets the education funding requirement CARROLL $400 million +3% Maintains current tax rates 3% including a COLA and an increment for most employees Exceeds the education funding requirement by $7,342,197 CECIL $189.7 million +3.7% The County raised income tax from 2.8% to 3.0% (first increase in 15 years) and raised property tax 5 cents from the rate of.9914 to 1 step (2% increase) for general county employees, an additional 2 step for certain correctional employees.* Exceeds the education funding requirement by $1,717,590 CHARLES $391.5 million +4.2% Maintains current tax rates Performance based merit increases Exceeds the education funding requirement by $4.7 million DORCHESTER $53 million +0.66% Income = no change. Property = decrease of 1 Step Meets the education funding requirement $0.002 FREDERICK $582 million +3.9% Maintains current tax rates 2% cost of living adjustment for county employees Exceeds the education funding requirement by $10 million GARRETT $74.9 million +1.27% Maintains current tax rates 1% salary increase for employees Meets the education funding requirement HARFORD $543 million +3.5% Maintains current tax rates Provides merit based salary increases of 4% for qualifying county employees Exceeds the education funding requirement by $5.4 million HOWARD $1.58 billion +5.6% Maintains current tax rates Provides a cost of living increase and step increments for general county employees and Exceeds the education funding requirement by $2.3 million negotiated salary increases for employees covered by collective bargaining agreements KENT $49.5 million 3.3% Maintains current tax rates 3% Cola Meets the education funding requirement and provides $275,000 in nonrecurring funding 15 Conduit Street 2018 County Budgets 7/1/2017 H:\Desktop\2019 Budget\Board Budget Work Sessions\MACO-county-budget-data1 EBF

16 MACO Analysis of FY 2018 County Budgets Page 2 of 2 County General Fund Operating Budget Incr/ Decr General Fund Budget from Changes to Tax Rates MONTGOMERY $1.2 billion +3.7% Property tax rate was reduced by Salary Actions, including steps, COLAs or raises for county employees Budget includes general wage adjustments and Education Funding Exceeds the education funding requirement by 2.51 cents. service increments for all eligible employees. $19 million PRINCE Provides merit based salary increases of 3.5% The budget exceeds the education funding GEORGEʹS and 1% COLA (effective January 2018) for non requirement by $3.25 billion +4.3% Maintains current tax rates public safety employees (General Schedule and $30.1 million. AFSCME union employees). Adjustments vary for certain public safety union employees** QUEEN ANNEʹS $133.8 million +3.2% Maintains current tax rates 2% compensation increase Meets education funding requirement ST. MARYʹS $221 million 0.4% Property tax reduced to constant yield step on anniversary date Exceeds education funding requirement by $1,339,052 SOMERSET $38 million +1% Maintains current tax rates 3.5% salary scale adjustment, phased in over three Meets education funding requirement years. Department heads received less of an TALBOT $83.5 million +5.12% Increases the real property tax rate by Step increase for full time county employees Exceeds education funding requirement by 2.37 cents 1.59 cents of which is to fund $1.1 million education WASHINGTON $221.8 million +4.75% Maintains current tax rates 5% employee cost of living adjustment Meets education funding requirement WICOMICO $143.7 million +6.2% Maintains current tax rates 2% cost of living adjustment for eligible employees Meets education funding requirement, including and Communications Operators receive a salary a required escalation in funding increase. WORCESTER $198.9 million +5.3% Maintains current tax rates 1% cost of living adjustment and a 2.5% step Exceeds the education funding requirement by increment for eligible employees $289,311 *2 step (4% increase ) and recognition of Senior rank for correctional officers who have greater than five years with the County and negotiated salary increases for employees covered by the IAFF paramedic union and the FOP collective bargaining agreements **Deputy Sheriffs 1.5% COLA (effective January 2018), 3.5% merit; Police Sworn two 3.5% merit increases in FY 2018; Fire/EMS Sworn 2% OLA (effective July 2017), 2% COLA (effective January 201 and 3.5% merit increase. Additionally, there are 5 CBA agreements (Corrections Sworn and four public safety civilian unions) that have not settled. 16 Conduit Street 2018 County Budgets 7/1/2017 H:\Desktop\2019 Budget\Board Budget Work Sessions\MACO-county-budget-data1 EBF

17 Maryland State Department of Education Compilation of Maintenance of Effort Certification for Fiscal Year 2018 Local Education Agency Mimimum Share (local wealth x local contribution rate) Required Maintenance of Effort Level for FY 2018 Certified Net Local Appropriation Difference Disparity Grant Funding Total Change Allegany 17,441,490 30,424,308 30,424,308 Anne Arundel 342,051, ,237, ,889,500 11,651,575 11,651,575 Baltimore City 173,784, ,439, ,412,181 9,972, ,445 9,026,512 Baltimore 364,151, ,285, ,179,286 19,893,983 19,893,983 Calvert 52,228, ,270, ,670,112 6,399,859 6,399,859 Caroline 10,450,107 14,207,361 14,207,361 Carroll 84,421, ,522, ,737,400 7,215,197 7,215,197 Cecil 40,684,067 79,970,938 81,688,528 1,717, ,240 1,521,350 Charles 71,870, ,812, ,509,060 4,696,566 4,696,566 Dorchester 11,097,768 19,120,529 19,120,529 Frederick 122,082, ,826, ,226,623 9,400,013 9,400,013 Garrett 15,927,681 27,314,472 27,314,472 Harford 120,502, ,249, ,715,645 5,466,410 5,466,410 Howard 213,597, ,041, ,575,689 1,534,075 1,534,075 Kent 10,754,324 16,966,263 16,966,263 Montgomery 745,214,124 1,644,280,683 1,664,112,988 19,832,305 19,832,305 Prince George's 344,482, ,400, ,492,400 30,091,801 4,245,462 25,846,339 Queen Anne's 30,251,255 55,495,225 55,495, St. Mary's 52,222, ,850, ,189,940 1,339,052 1,339,052 Somerset 5,505,009 9,741,620 9,741,620 Talbot 29,844,022 36,879,230 36,879,230 Washington 53,040,314 97,000,408 97,053,410 53,002 52, Wicomico 27,589,644 43,017,201 43,605, , ,801 Worcester 49,719,627 83,580,814 83,870, , ,311 Total 2,988,913,997 6,084,935,400 6,215,076, ,141,533 6,028, ,112,647 As of

18 Wealth, State Aid, and Local Aid Per Pupil Fiscal 2019 Projected Fiscal 2019 Fiscal 2018 Local Wealth Per Pupil State Aid Per Pupil Local Aid Per Pupil 24 Caroline $285,553 1 Somerset $11, Caroline $2, Wicomico 290,096 2 Baltimore City 11, Wicomico 3, Somerset 299,995 3 Wicomico 10, Somerset 3, Allegany 311,141 4 Caroline 10, Baltimore City 3, Baltimore City 356,648 5 Allegany 9, Allegany 3, Washington 361,300 6 Dorchester 9, Dorchester 4, Dorchester 363,407 7 Prince George's 8, Washington 4, Cecil 412,290 8 Washington 7, Cecil 5, Charles 413,436 9 Cecil 7, Prince George's 5, Prince George's 417, Charles 6, St. Mary's 5, St. Mary's 455, St. Mary's 6, Frederick 6, Frederick 462, Baltimore 5, Harford 6, Harford 494, Frederick 5, Charles 6, Calvert 508, Harford 5, Baltimore 7, Carroll 511, Garrett 5, Queen Anne's 7,437 9 Baltimore 518, Calvert 5,195 9 Garrett 7,508 8 Howard 599, Carroll 5,155 8 Carroll 7,517 7 Queen Anne's 621, Kent 4,823 7 Calvert 7,779 6 Garrett 639, Queen Anne's 4,531 6 Anne Arundel 8,611 5 Anne Arundel 662, Howard 4,530 5 Talbot 8,798 4 Montgomery 759, Anne Arundel 4,405 4 Kent 9,104 3 Kent 864, Montgomery 4,384 3 Howard 10,554 2 Talbot 1,023, Talbot 3,107 2 Montgomery 10,774 1 Worcester 1,185, Worcester 3,029 1 Worcester 13,330 Statewide 538,872 Statewide 6,473 Statewide 7,422 18

19 FY2018 Per Pupil State and Local Appropriations to Boards of Education Worcester Montgomery Howard Somerset Prince George's Baltimore City StateWide Kent Charles Dorchester Allegany Baltimore Wicomico Garrett Anne Arundel Calvert Carroll Cecil Caroline Frederick Washington St. Mary's Harford Queen Anne's Talbot $13,797 $13,055 $11,839 $16, local aid state aid 19

20 15,000 14,900 Wicomico County Public Schools Enrollment Growth 2013 vs ,889 14,953 14,800 14,790 Enrollment Head Count 14,700 14,600 14,500 14,400 14,431 14,545 14,300 14,200 14, as of September 30 20

21 Wicomico County Public Schools Enrollment School Year Total Elementary: 7,705 Total Secondary: 7,208 Sub Total: 14,913 Prekindergarten Y3: 40 Total: 14,953 Previous Year Total: 14,889 Elementary Schools School Y3 Pre K K 1st 2nd 3rd 4th 5th Total Previous Year Total Incr. (Decr. Beaver Run (23) Chipman (24) Delmar (24) East Salisbury Fruitland Primary (15) Fruitland Intermediate Glen Avenue (10) North Salisbuy (1) Northwestern Pemberton Pinehurst Pittsville Elementary Prince Street West Salisbury Westside Primary (21) Westside Intermediate (5) Willards (12) Total Enrollment Elementary ,135 1,172 1,173 1,244 1,253 1,103 7,745 7, Previous Year ,156 1,210 1,238 1,245 1, ,701 Difference (2) 68 (21) (38) (65) (1) (17) Secondary Schools School 6th 7th 8th 9th 10th 11th 12th Total Final September 2017 Previous Year Total Incr. (Decr. Bennett Middle ,049 1,058 (9) Bennett Senior ,542 1, Mardela Parkside ,191 1, Pittsville Middle Salisbury Middle (96) Wicomico Middle Wicomico Evening High Wicomico High ,043 1,059 (16) Total Enrollment Secondary 970 1,004 1,011 1,193 1, ,208 7, Previous Year 998 1,011 1,037 1,137 1, ,188 Difference 0 (28) (7) (26) (20) 20 Grand Total 14,953 14, West Salisbury students have been assigned to North Salisbury and Chipmam during construction. 1/22/2018 H:\Desktop\Enrollment\ FINAL Enrollment 21 EBF

22 MARYLAND PUBLIC SCHOOL ENROLLMENT PUBLICATION Total Enrollment: Maryland Public Schools September 30, September 30, 2017 Ranked by % Change Rank Local Unit # Change % Change Howard 55,626 56,784 1, Frederick 41,317 42, Charles 26,390 26, Anne Arundel 81,379 82,777 1, Montgomery 159, ,546 2, Caroline 5,705 5, Talbot 4,593 4, Prince George's 130, ,322 1, Baltimore 112, ,282 1, Harford 37,426 37, Wicomico 14,889 14, Queen Anne's 7,751 7, Worcester 6,667 6, Washington 22,545 22, Carroll 25,255 25, St. Mary's 18,067 18,053 (14) (0.1) 17 Calvert 15,950 15,908 (42) (0.3) 18 Kent 2,001 1,993 (8) (0.4) 19 Garrett 3,833 3,811 (22) (0.6) 20 Allegany 8,702 8,629 (73) (0.8) 21 Dorchester 4,816 4,767 (49) (1.0) 22 Somerset 2,958 2,918 (40) (1.4) 23 Cecil 15,633 15,364 (269) (1.7) 24 Baltimore City 82,354 80,591 (1,763) (2.1) Total State Enrollment 885, ,289 7,

23 MARYLAND PUBLIC SCHOOL ENROLLMENT PUBLICATION Total Enrollment: Maryland Public Schools September 30, September 30, 2017 Ranked by % Change Rank Local Unit # Change % Change Howard 48,596 56,784 8, Montgomery 139, ,546 22, Anne Arundel 73,565 82,777 9, St. Mary's 16,649 18,053 1, Washington 21,141 22,595 1, Frederick 39,672 42,140 2, Baltimore 107, ,282 6, Caroline 5,570 5, Talbot 4,482 4, Wicomico 14,491 14, Dorchester 4,654 4, Charles 26,406 26, Somerset 2,915 2, Queen Anne's 7,780 7,778 (2) (0.0) 15 Worcester 6,727 6,684 (43) (0.6) 16 Prince George's 133, ,322 (1,003) (0.8) 17 Baltimore City 85,468 80,591 (4,877) (5.7) 18 Harford 40,212 37,780 (2,432) (6.0) 19 Cecil 16,521 15,364 (1,157) (7.0) 20 Calvert 17,468 15,908 (1,560) (8.9) 21 Allegany 9,715 8,629 (1,086) (11.2) 22 Carroll 28,940 25,290 (3,650) (12.6) 23 Kent 2,440 1,993 (447) (18.3) 24 Garrett 4,668 3,811 (857) (18.4) Total State Enrollment 857, ,289 35,

24 WICOMICO COUNTY BOARD OF EDUCATION AT-RISK STUDENT POPULATION SEPTEMBER/OCTOBER TO TO 2017 Fiscal Year Increase Increase Sept. 30 or Oct (Decrease) (Decrease) Enrollment Count Used for State September 30 13,588 14, % Free/Reduced Price Meal student count at 10/31 6,053 8,283 2, % % FARM Students 44.5% 57.8% # of Limited English Profiency students as of Oct % % LEP Students 2.2% 6.8% Special Ed student count as of October 1,666 1, % % Special Ed Students 12.3% 12.2% Total At-Risk Population 8,021 11,006 2, % % At-Risk Population 59.0% 76.7% 1/19/2018 \\cofs1\99-win$\bford\bruce\spreadsheetfiles\enrollment\fy2018\at Risk Population FY18 EBF 24

25 16,000 14,000 Student Demographics September 30, ,341 13, Enrollment 12,000 10, % 8,000 6,000 4,000 1,666 1,744 6, % 8,283 English Language Learners Special Ed FARMS Not at Risk Population 2, School Year 25

26 State Wide Targeted Student Index Fiscal 2019 (Based on 9/30/17 FTE Enrollment) 1 Baltimore City 110.4% 2 Prince George's 92.7% 3 Somerset 92.1% 4 Dorchester 80.3% 5 Wicomico 76.7% 6 Allegany 72.3% 7 Kent 70.2% 8 Caroline 69.5% 9 Baltimore 63.7% 10 Talbot 62.8% 11 Montgomery 61.9% 12 Washington 59.7% 13 Worcester 56.8% 14 Garrett 55.5% 15 Cecil 55.2% 16 Charles 49.8% 17 Anne Arundel 48.2% 18 Harford 44.8% 19 St. Mary's 43.8% 20 Frederick 43.3% 21 Queen Anne's 39.4% 22 Howard 36.7% 23 Carroll 32.1% 24 Calvert 30.0% Statewide 64.4% Targeted Student Index equals the sum of students with disabilities, students eligible for free and reduced price meals, and students with limited English proficiency divided by the number of full time equivalent (FTE) students. Because of overlap among these three at risk populations, the figure may be greater than 100%. 26

27 WICOMICO COUNTY BOARD OF EDUCATION STATE ENROLLMENT CALCULATION FOUNDATION FORMULA FY 2019 *** PRELIMINARY DATA *** Projected Enrollment per MSDE, Division of Accountability, Assessment and Data Systems, Public School Enrollment FT Equivalency report 9/30/2017 9/30/2016 Diff. Total number of Students Enrolled per the MSDE Enrollment Data Collection Verification of Enrollment Counts form 14, , Less: Pre-K students (631.00) (560.00) (71.00) Evening High School Enrollment not eligible due to age and eligible courses (8.25) (5.25) (3.00) Part-time students/adjustments (0.50) (1.00) 0.50 Del. Students attending Wicomico Schools (446.00) (465.00) Other non-eligible (112.00) (78.00) (34.00) Total Enrollment Grades K-12 per MSDE enrollment report 13, , (24.50) Plus: SEED students Schools Near County Lines - Md Students at Delmar Jr/Sr HS reported separately to MSDE Total Enrollment (col. 10) per state calculation 14, , /22/2018 H:\bruce\2019 Projected State Enrollment Calculation EBF 27

28 PRELIMINARY DRAFT January 19, 2018 Education Effort Calculations for Fiscal Year 2019 Maintenance of Effort (Using November Net Taxable Income) Counties Below Change in Required Local Unit FY 2014 FY 2015 FY 2016 FY 2017 FY Year Average Local WPP* Increase Allegany 1.20% 1.19% 1.20% 1.20% 1.20% * 0.0% 0.0% Anne Arundel 1.32% 1.29% 1.32% 1.33% 1.32% 2.0% Baltimore City 1.15% 1.12% 1.11% 1.06% 1.07% * 4.7% 1.5% Baltimore 1.38% 1.39% 1.41% 1.39% 1.42% 0.6% Calvert 1.56% 1.58% 1.57% 1.54% 1.57% 2.4% Caroline 0.86% 0.89% 0.91% 0.92% 0.92% * 0.1% 0.1% Carroll 1.46% 1.46% 1.50% 1.51% 1.50% 2.2% Cecil 1.27% 1.32% 1.39% 1.37% 1.37% 3.4% Charles 1.62% 1.64% 1.68% 1.66% 1.66% -0.1% Dorchester 1.10% 1.13% 1.17% 1.17% 1.17% * 1.1% 1.1% Frederick 1.45% 1.42% 1.43% 1.42% 1.44% 2.0% Garrett 1.10% 1.12% 1.18% 1.20% 1.18% * 0.2% 0.2% Harford 1.35% 1.34% 1.36% 1.36% 1.34% 2.0% Howard 1.79% 1.83% 1.86% 1.82% 1.78% 0.9% Kent 1.10% 1.04% 1.09% 1.05% 1.06% * 1.0% 1.0% Montgomery 1.42% 1.39% 1.42% 1.45% 1.43% 1.0% Prince George's 1.35% 1.38% 1.45% 1.46% 1.46% 3.1% Queen Anne's 1.11% 1.19% 1.23% 1.24% 1.23% * 2.5% 1.5% St. Mary's 1.24% 1.28% 1.33% 1.37% 1.33% 1.6% Somerset 1.19% 1.20% 1.19% 1.21% 1.21% * 2.9% 1.5% Talbot 0.74% 0.76% 0.80% 0.81% 0.83% * -3.0% 0.0% Washington 1.26% 1.27% 1.26% 1.24% 1.24% * 1.3% 1.3% Wicomico 1.01% 1.02% 1.06% 1.06% 1.07% * 2.2% 1.5% Worcester 1.04% 1.12% 1.13% 1.15% 1.14% * 1.3% 1.3% State Average 1.25% 1.27% 1.29% 1.29% 1.29% 1.28% 1.5% State Five-Year Moving 1.41% State Five-Year Moving 1.53% Page 17 Education effort is calculated by dividing local education appropriation by local wealth. * Percentage change in Local Wealth Per Pupil (using November NTI). The required increase for counties below the 5 year statewide moving average is the lesser of A. A county s increase in the local wealth per pupil; B. The statewide average increase in local wealth per pupil; or C. 2.5% [STAID 19 -Prelim xlsx]Educ Effort Bridge to Excellence in Public Schools Act 28 Prepared by MSDE Office of Finance and Administration

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30 Education Effort by LEA and Year Eastern Shore Nine Cecil Cecil State Somerset Queen Anne's Dorchester Kent Worcester Wicomico State Queen Anne's Somerset Dorchester Worcester Wicomico Kent Caroline Caroline Talbot Talbot FY 2014 FY 2015 FY 2016 FY 2017 FY

31 ANNOTATED CODE OF MD. Sect (d)(1) WICOMICO COUNTY BOARD OF EDUCATION MAINTENANCE OF EFFORT Fiscal Year 06/30/19 MAINTENANCE OF EFFORT CALCULATION: (i) Minimum Share (local wealth x local contribution rate) from the Foundation 06/30/19 $27,587,252 from MSDE FY19 Program Calculation for FY 2018 State Aid Calc. OR (ii) 1. The product of FTE enrollment for the current fiscal year and the local appropriation on a per pupil basis for the prior fiscal year Diff. Highest Net Local Appropriation to the school Operating Budget for FY--> 2018 $43,017,201 $43,605,002 $587,801 Full-time equivalent ( FTE) enrollment for the prior FY > 09/30/16 14, Increase of FTE: Local appropriation on a per pupil basis for the prior FY > $2, MSDE Diff. FTE Enrollment as of > 09/30/17 14, (14,341.25) Maintenance of Effort Level (MOE) required for FY > 06/30/19 $43,018,731 OR 2. Is County's education effort below 100% of the statewide 5-year moving average of education effort amount? FY18 Education Effort FY 2018 County Aid County's education effort: $43,605, % w/o Disparity County Wealth as disclosed in the FY 2018 State Aid Calculations $4,069,609, % w/ Disparity Education Effort FY % Statewide 5-year moving average education effort > FY % provided by MSDE Is County Education effort below statewide avg. If Yes, the per pupil amount calculated in (ii) above must be increased by the lesser of: A.) County's increase in the local wealth per pupil FY FY County Wealth as disclosed in State Aid Calculations 2019 $4,160,337, $4,069,609,497 FTE Enrollment as of: 9/30/ , /30/ , $290, $283, % 0.0% B.) Statewide average increase in local wealth per pupil > 1.5% provided by MSDE 1.5% C.) Fixed rate per the law of > 2.5% 2.5% The lesser of the above %'s by which the cost per pupil must be increased 1.5% 0.0% Local appropriation on a per pupil basis for the prior FY > $2, $2, Difference Revised per pupil basis for the prior FY $3, $44.99 $2, FTE Enrollment as of > 09/30/17 14, , Maintenance of Effort Level (MOE) required for FY > 06/30/19 $43,664,012 $43,018,731 FY 06/30/18 Highest Local County Appropriation $43,017,201 $43,017,201 FY 06/30/19 Required Maintenance of Effort (maximum of (i), (ii)1. or (ii)2. above) $43,664,012 $43,018,731 Additional (reduced) Funding required in FY 06/30/ > $646,811 $1,530 $645,281 Yes Impact of the Education Effort 1/19/2018 \\cofs1\99-win$\bford\bruce\spreadsheetfiles\revenue\maintenance of Effort\FY2019\FY2019 MOE calculation EBF 31

32 WICOMICO COUNTY BOARD OF EDUCATION FTE ENROLLMENT FOR STATE AID CALCULATION SEPTEMBER/OCTOBER Projected School Year School Yr School Yr School Yr School Yr School Yr School Yr School Yr School Yr School Yr School Yr School Yr School Yr School Yr School Yr Sept. 30 or Oct Enrollment for Calculating the Foundation Program 9/30 14, , , , , , , , , , , , , , # of Disabled Students Transported as of Oct FARMS student count as of Oct. 31 for State Aid Calc 8, , , , , , , , , , , , , , # of Limited English Profiency students as of Oct Special Ed student count as of October 1, , , , , , , , , , , , , , Enrollment September 30 14,953 14,888 14,790 14,545 14,431 14,489 14,520 14,382 14,619 14,590 14,399 14,427 14,491 14,387 FARMS count at 10/31 9,207 9,111 8,880 8,661 8,642 8,574 8,462 7,667 7,134 7,430 6,796 6,559 6,804 6,240 1/22/2018 H:\presentation\At Risk Population FY18 EBF 32

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