Allegany County Commissioners FY 2019 Preliminary Budget. Jason M. Bennett Director of Finance April 26, 2018

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4 Allegany County Commissioners FY 2019 Preliminary Budget Jason M. Bennett Director of Finance April 26, 2018

5 Preliminary Budget Highlights Total Requested Revenues $90,346,419 Highlights Changes Reasoning Property Taxes $1,658,784 1/10 Penny Reduction, Slight Increase in Assessments $1.3M DNR PILOT New for FY 19 Income Taxes ($500,000) Poor FY 17 & 18 Performances Ambulance Fees $640,000 Frostburg Ambulance Fees County took over operation July 1, 2017 Highway User Revenue $298,729 Supplemental Grant Program Open Space $500,000 Increase in State Funding Unexpended Fund Balance $1,571,596 Increase of $604,401 from FY 18

6 Preliminary Budget Highlights Total Requested Expenditures $90,346,419 Highlights - Operating Departments Changes Reasoning Salaries & Fringe Benefits $360,000 2% COLAs No Health Insurance Increase Sheriff s Office $150,000 2 Additional Positions Program Open Space $500,000 Increase in State Funding Frostburg EMS $1,736,941 Frostburg EMS Operation Assumed July 1, 2017

7 FY 2019 Proposed Tax Rates NO INCREASE IN RATES INCOME TAX RATE 3.05% REAL PROPERTY TAX RATE REDUCED 1/10 OF $0.01 A PENNY 8 th CONSECUTIVE YEAR FOR REDUCTION $ RECORDATION TAX $3.50 HOMESTEAD CREDIT 4.00%

8 Total FY 2019 Budget Revenues $90,346,419 Local Income Taxes 28.94% Other Local Taxes 5.21% Licenses & Permits 0.77% State Disparity Grant 9.88% Program Open Space 0.65% Real & Personal Property Tax 47.40% Other Intergovernmental 1.69% Service Charges 2.74% Unexpended Fund Balance 1.74% All Other 0.98%

9 FY 2019 Recommended Budget Revenues & Other Sources Summary General Fund $ 90,346,419 Coal Haul Roads Fund 140,000 Rocky Gap Slots Revenue Fund 2,356,988 Transit Fund 3,106,060 Narcotics Task Force Fund 110,728 Gaming Fund 397,000 Revolving Building Fund 11,508,221 State Fire, Rescue & Inmate Commissary Fund 401,970 Debt Service Fund 3,082,818 Allconet II 225,058 County Loan Fund 28,608 TOTAL $ 111,703,870 Note: This preliminary budget does not include the Capital Projects Fund or Water/Sewer Funds.

10 Total FY 2019 Budget Expenditures $90,346,419 Where Is Your Tax Dollar Spent? 12.13% 9.88% 8.88% 42.12% 22.43%

11 FY 2019 General Fund Expenditures HRDC 745, % Library 957, % Other 2,546, % Operating 10,784, % Health Department 1,462, % Allegany College 7,631, % Fire Companies 1,148, % Board of Education 30,424, % Appropriations 44,913, % Salaries & Fringe 28,953, % All Other, Transfers, 617,000, 0.68% Debt Service, 2,901,000, 3.21% Capital Outlay, 2,178,000, 2.41%

12 FY19 Budget General Fund Services Not Provided by Municipal Government Service Dollars Percentage Board of Education $ 30,424, % Detention Center 7,871, % Allegany College 7,630, % Debt Service on Services 2,901, % 911 2,562, % State's Attorney 1,569, % Health Department 1,462, % Allegany County Library 956, % Election Office 751, % HRDC (Sr Citizen Centers) 744, % Other Health Services Programs 736, % Tourism 642, % County Fair & Ag Expo 536, % Transit Operation 458, % Circuit Court Master Program 377, % Animal Control 375, % Emergency Management 328, % Airport 230, % Alternative Sentencing Program 201, % Solid Waste Recycling 196, % Home Detention 162, % Agricultural Extension Agent 157, % Soil Conservation 149, % Domestic Preparedness 145, % Liquor Board 127, % Family Law Master 82, % Haz Mat 69, % Some 27 Services for 68.5% of Budget $ 61,853, % Total General Budget $ 90,346,419

13 FY 2019 Budget Debt Service Transfer $2,901,366 LIBRARY PUBLIC WORKS HEALTH GENERAL GOVERNMENT ALLEGANY COLLEGE ECONOMIC DEVELOPMENT 33, ,637 45,435 87, ,937 82,171 PUBLIC SAFETY 737,777 BOARD OF EDUCATION 1,489, , , , ,000 1,000,000 1,200,000 1,400,000 1,600,000 Board of Economic Allegany General Public Safety Education Development College Government Health Public Works Library FY ,510, ,372 81, ,347 92,022 46, ,138 33,704 FY ,489, ,777 82, ,937 87,730 45, ,637 33,127

14 Actual 2015 Actual 2016 Actual 2017 Budgeted 2018 Budgeted 2019 County Appropriation 7,555,000 7,555,000 7,630,550 7,630,550 7,630,550 Percentage Change 0.0% 0.0% 1.0% 0.0% 0.0% County Appropriation 7,555,000 7,555,000 7,630,550 7,630,550 7,630,550 Allegany County Campus Enrollment 2,526 2,711 2,466 2,359 2,222 Appropriation Per Student 2,991 2,787 3,094 3,235 3,434 Percentage Change 2.6% (6.8%) 11.0% 4.3% 5.8% County Appropriation + Debt Service Allegany County Campus Enrollment 7,863,625 7,967,922 7,894,268 7,894,897 7,890,487 2,526 2,711 2,466 2, 359 2,222 Spending Per Student 3,113 2,939 3,201 3,347 3,551 Percentage Change 2.6% (5.6%) 8.9% 4.3% 5.8% Support For Note: Numbers do not include $360,000 appropriated annually to the ACM Foundation from Rocky Gap Slots Proceeds.

15 Actual 2015 Actual 2016 Actual 2017 Budgeted 2018 Budgeted 2019 County Appropriation 29,418,144 29,837,545 30,169,985 30,424,308 30,424,308 Percentage Change (1.2%) 1.4% 1.1% 0.84% 0.0% County Appropriation 29,418,144 29,837,545 30,169,985 30,424,308 30,424,308 Student Enrollment 8,865 8,691 8,597 8,702 8,629 Appropriation Per Student 3,318 3,433 3,509 3,496 3,526 Support For Percentage Change (1.1%) 3.5% 2.2% (0.4%) 0.8% County Appropriation + Debt Service 31,345,229 31,764,630 30,433,703 31,934,392 31,913,850 Student Enrollment 8,865 8,691 8,597 8,702 8,629 Spending Per Student 3,536 3,655 3,540 3,670 3,698 Percentage Change 2.3% 3.4% (3.2%) (1.5%) 0.8% County Appropriation + Debt Service + Gaming 31,468,708 31,901,026 30,513,703 32,014,392 31,993,850 Student Enrollment 8,865 8,691 8,597 8,702 8,629 Spending Per Student 3,550 3,671 3,549 3,679 3,708 Percentage Change 2.1% 3.4% (3.4%) (1.4%) 0.8% Note: Enrollment numbers include Pre-K student enrollment.

16 Budget Information There will be preliminary budget hearings for public input on: May 10, 2018 May 24, 2018 This document is available online at The Capital Improvement Program will be presented May 10, Please feel free to any questions about this document to Budget Adoption is schedule for June 7, 2018.

17 Allegany County, Maryland Fiscal Year 2019 PRELIMINARY BUDGET DEPARTMENT DETAIL

18 ALLEGANY COUNTY F.Y PRELIMINARY BUDGET April 26, 2018 SUMMARY SCHEDULE OF ALL SOURCES AND APPROPRIATIONS REVENUE & OTHER SOURCES SUMMARY ACTUAL BUDGET BUDGET BUDGET General Fund $88,346,142 $86,897,607 $88,774,823 $90,346,419 Coal Haul Roads Fund 74, , , ,000 Rocky Gap Slots Revenue Fund 1,650,813 1,813,518 2,356,988 2,356,988 Transit Fund 1,798,600 2,924,704 3,106,060 3,106,060 Narcotics Task Force Fund 76, , , ,728 Gaming Fund 421, , , ,000 Revolving Building Fund 3,327,507 14,292,152 11,508,221 11,508,221 State Fire & Rescue and Inmate Commissary Fund 443, , , ,970 Debt Service Fund 3,974,056 3,117,046 3,082,818 3,082,818 Water Districts Sanitary Districts Allconet II 123, , , ,058 County Loan Fund - 28,608 28,608 28,608 $100,236,360 $110,318,390 $110,132,274 $111,703,870 APPROPRIATION & OTHER USES SUMMARY ACTUAL BUDGET BUDGET BUDGET General Fund $86,916,647 $86,897,607 $92,631,199 $90,346,419 Coal Haul Roads Fund 94, , , ,000 Rocky Gap Slots Revenue Fund 1,600,813 1,813,518 2,356,988 2,356,988 Transit Fund 1,798,424 2,924,704 3,106,060 3,106,060 Narcotics Task Force Fund 91, , , ,728 Gaming Fund 340, , , ,000 Revolving Building Fund 4,013,023 14,292,152 11,508,221 11,508,221 State Fire & Rescue and Inmate Commissary Fund 322, , , ,970 Debt Service Fund 3,975,985 3,117,046 3,082,818 3,082,818 Water Districts Sanitary Districts Allconet II 202, , , ,058 County Loan Fund 21,376 28,608 28,608 28,608 $99,378,901 $110,318,390 $113,988,650 $111,703,870 Note: This preliminary budget does not include the Capital Project Funds, or Water/Sewer Funds

19 ALLEGANY COUNTY F.Y PRELIMINARY BUDGET April 26, 2018 SUMMARY SCHEDULE OF ALL SOURCES AND APPROPRIATIONS F.Y RECOMMENDED F.Y RECOMMENDED DIFFERENCE PERCENTAGE REVENUE & OTHER SOURCES SUMMARY BUDGET BUDGET TO 18 BUDGET DIFFERENCE General Fund $86,897,607 $90,346,419 $3,448, % Coal Haul Roads Fund 140, , % Rocky Gap Slots Revenue Fund 1,813,518 2,356, , % Transit Fund 2,924,704 3,106, , % Narcotics Task Force Fund 110, , % Gaming Fund 366, ,000 30, % Revolving Building Fund 14,292,152 11,508,221 (2,783,931) -19.5% State Fire & Rescue and Inmate Commissary Fund 401, , % Debt Service Fund 3,117,046 3,082,818 (34,228) -1.1% Water Districts Sanitary Districts Allconet II 225, , % County Loan Fund 28,608 28, % $110,318,390 $111,703,870 $1,385, %

20 ALLEGANY COUNTY F.Y PRELIMINARY BUDGET April 26, 2018 GENERAL FUND GENERAL FUND REVENUES & OTHER SOURCES ACTUAL BUDGET BUDGET BUDGET Net General Property Taxes $42,106,444 $41,159,859 $42,818,643 $42,818,643 Income Taxes 26,435,017 26,649,213 26,149,213 26,149,213 Other Local Taxes 4,460,624 4,253,195 4,706,924 4,706,924 Licenses and Permits 673, , , ,800 Grants from the Federal Government 631, , , ,163 Grants from the State 10,651,995 9,813,128 10,369,702 10,369,702 Other Intergovernmental 178,297 64, , ,826 Charges for Services 2,077,513 1,767,207 2,474,065 2,474,065 Fines & Forfeitures 40,798 29,400 30,400 30,400 Interest 231, , , ,250 Rents & Concessions 434, , , ,991 Miscellaneous/Sale of Assets 401, ,000 37,250 37,250 Unexpended Fund Balance - 967,195-1,571,596 Transfers-in 21,376 28, , ,596 TOTAL GENERAL FUND REVENUES & OTHER SOURCES $88,346,142 $86,897,607 $88,774,823 $90,346,419

21 ALLEGANY COUNTY F.Y PRELIMINARY BUDGET April 26, 2018 GENERAL FUND CONTINUED GENERAL FUND APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET GENERAL GOVERNMENT 1010 Board of Commissioners $161,349 $160,667 $170,621 $170, Family Support Services 200, , , , Alternative Dispute Resolution 6,392 5,388 6,403 6, Circuit Court Master Program 61,733 62,284 63,224 63, Circuit Court 380, , , , Orphans' Court 68,740 72,427 65,202 65, Family Law Master 78,240 81,659 82,748 82, State's Attorney 1,486,312 1,487,396 1,594,171 1,569, Law Library 22,000 22,000 22,000 22, Petit Jury 69,642 73,482 74,254 74, Administrator 335, , , , Election Office 322, , , , Election 292, , , , Finance Office 643, , , , Tax Office 674, , , , State Assessment Fee 375, , , , Accounting Software 361, , , , Independent Audit 75,915 61,800 75,000 75, Legal Counsel 208, , , , Other Legal/Professional 193, , , , Human Resources Department 327, , , , Human Resources Board Of Appeals - 3,548 3,446 3, Employee Recognition 5,120 10,413 10,413 10, Planning & Zoning 324, , , , Maintenance 527, , , , Maintenance Prospect Square Office 111, , , , Maintenance, Courthouse 198, , , , Maintenance, County Office Complex 205, , , , Maintenance, County Buildings 62,839 62,500 63,000 63, Information Technology Division 300, , , , Liquor Control Board 128, , , , Information Technology 182, , , ,456 SUB-TOTAL GENERAL GOVERNMENT $8,394,040 $8,730,384 $8,953,829 $8,929,329 Indicates partial/full reimbursement through grant revenues

22 ALLEGANY COUNTY F.Y PRELIMINARY BUDGET April 26, 2018 GENERAL FUND CONTINUED GENERAL FUND APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET PUBLIC SAFETY 1210 Permits & Enforcement $253,628 $270,864 $274,482 $274, Sheriff Road Patrol 2,057,834 1,963,985 1,911,473 1,911, Sheriff 1,463,844 1,295,595 1,420,720 1,420, C3I Unit 21,728 13,000 13,000 13, Safe School Support 136, , , , Juvenile Review Board Emergency Medical Services 1,125,125 1,075,385 1,125,560 1,125, Drug Seizures Frostburg Area Ambulance 19,946-1,929,935 1,736, Length of Service Award 6, , , , Fire Companies 1,058,954 1,142,299 1,148,344 1,148, Correctional Facility Maintenance 191, , , , Detention Center 7,710,788 7,684,507 7,721,071 7,871, DJJ Juvenile Services Grant 13,481-14,300 14, Alternative Sentencing Program 184, , , , Home Detention Grant 146, , , , Emergency Management Department 192, , , , Local Emergency Planning 1,500 1, Animal Control/Shelter 361, , , , ,690,791 2,383,330 2,597,581 2,562, Hazardous Materials Operations 57,284 69,513 69,513 69, Public Safety Department 145, , , , Domestic Preparedness 120, , , , Truancy Prevention 2, Building Code 32,253 59,356 60,556 60, Code Enforcement 58,300 89,344 90,355 90, Flood Control 1, SUB-TOTAL PUBLIC SAFETY $18,054,614 $17,958,697 $20,599,850 $20,265,301 PUBLIC WORKS 1465 Highway Department $7,762,822 $8,226,751 $8,536,669 $8,536, Airport 230, , , , Transportation Planning 67, , , , UPRC 521, , , , County Engineering 887, ,713 1,007,902 1,007, Solid Waste 361, , , , Solid Waste Recycling Program 173, , , ,024 SUB-TOTAL PUBLIC WORKS $10,003,556 $10,751,243 $11,032,914 $10,957,664 Indicates partial/full reimbursement through grant revenues

23 ALLEGANY COUNTY F.Y PRELIMINARY BUDGET April 26, 2018 GENERAL FUND CONTINUED GENERAL FUND APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET HEALTH 1610 Brook Building $129,290 $154,250 $158,000 $158, Willowbrook Office Building 259, , , , Health Department Supplemental 26,656 28,252 28,253 28, Western Md Health Planning Agency 10,339 9,850 10,500 10,500 Prescribed Medication Health Department 1,447,685 1,462,385 1,462,385 1,462,385 SUB-TOTAL HEALTH $1,873,179 $1,954,087 $1,970,988 $1,970,988 SOCIAL SERVICES 1643 Nursing Home Post-Retirement Benefits $175,844 $240,000 $185,000 $185, Indigent Burial - 1,300 1,300 1, HRDC 744, , , , Emergency Shelter Grant 139,027 82, , , Child Abuse Coordinator 127, , , , Family Crisis Resource Center 88,880 88,800 88,800 88, Department of Social Services 19,600 9,800 11,000 11,000 SUB-TOTAL SOCIAL SERVICES $1,296,288 $1,302,777 $1,293,840 $1,293,840 EDUCATION 1810 Board of Education $30,169,985 $30,424,308 $31,308,314 $30,424, Allegany College 7,630,550 7,630,550 7,855,550 7,630,550 SUB-TOTAL EDUCATION $37,800,535 $38,054,858 $39,163,864 $38,054,858 RECREATION & CULTURE 1325 Agriculture Expo $13,000 $13,000 $13,000 $13, Arts Council 35,000 35,000 35,000 35, Allegany County Fair 521, , , , Fairgrounds Maintenance 1, Highlands Trail Operations 82,697 98,336 98,163 98, Cumberland Summer Theatre 12,000 19,000 12,000 12, Program Open Space 129,566 80, , , Allegany County Library 956, , , ,975 SUB-TOTAL RECREATION $1,752,019 $1,709,609 $2,243,223 $2,222,198 Indicates partial/full reimbursement through grant revenues

24 ALLEGANY COUNTY F.Y PRELIMINARY BUDGET April 26, 2018 GENERAL FUND CONTINUED GENERAL FUND APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET CONSERVATION OF NATURAL RESOURCES 1715 Agricultural Extension Agent $149,262 $153,333 $157,952 $157, Soil Conservation 108, , , , Gypsy Moth 6,000 10,000 10,000 10,000 SUB-TOTAL CONSERVATION OF NATURAL RESOURCES $263,677 $274,878 $317,066 $317,066 COMMUNITY DEVELOPMENT & HOUSING 1740 Allegany Co PHA $8,000 $8,000 $8,000 $8, Housing Programs SUB-TOTAL COMMUNITY DEVELOPMENT & HOUSING $8,000 $8,000 $8,000 $8,000 ECONOMIC DEVELOPMENT 1745 Economic Development $309,416 $0 $0 $ Scenic Railroad Development 140, , , , Tri-County Council 40,000 40,000 40,000 40, Tourism Department 539, , , , Toll House Maintenance 469 2,650 2,650 2, Thrasher Carriage Museum 23,967 15,000 15,000 15, Community Promotions 8,563 14,000 14,000 14,000 SUB-TOTAL ECONOMIC DEVELOPMENT $1,062,376 $698,761 $913,650 $853,650 INTERGOVERNMENTAL 1805 Grants In Lieu of Taxes $28,704 $28,704 $28,704 $28,704 SUB-TOTAL INTERGOVERNMENTAL $28,704 $28,704 $28,704 $28,704 MISCELLANEOUS 1355 Insurance $365,485 $394,626 $402,519 $402, Employee Benefits 133, , , , Post-Retirement Benefits 1,000, , , , Contingency - 31,543 50,000 50, Miscellaneous 44, , ,873 90,873 SUB-TOTAL MISCELLANEOUS $1,543,747 $1,982,225 $2,019,392 $1,968,392 Indicates partial/full reimbursement through grant revenues

25 ALLEGANY COUNTY F.Y PRELIMINARY BUDGET April 26, 2018 GENERAL FUND CONTINUED GENERAL FUND APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET TRANSFERS TO OTHER FUNDS 1960 Operating Transfer Out - Transit $349,192 $384,507 $567,729 $458, Operating Transfer Out - Gaming Operating Transfer Out - Housing Operating Transfer Out - Narcotics - 6, Operating Transfer Out - Debt Service 2,543,359 2,935,594 2,901,366 2,901, Operating Transfer Out - Cap. Projects 1,000, Operating Transfer Out - PAYGO 798, , Operating Transfer Out - Enterprise 144, , , ,784 SUB-TOTAL TRANSFERS TO OTHER FUNDS $4,835,912 $3,443,385 $4,085,879 $3,476,429 TOTAL GENERAL FUND APPROPRIATIONS $86,916,647 $86,897,607 $92,631,199 $90,346,419

26 ALLEGANY COUNTY F.Y PRELIMINARY BUDGET April 26, 2018 GENERAL FUND F.Y RECOMMENDED F.Y RECOMMENDED DIFFERENCE PERCENTAGE GENERAL FUND REVENUES & OTHER SOURCES BUDGET BUDGET TO 18 BUDGET DIFFERENCE Net General Property Taxes $41,159,859 $42,818,643 $1,658, % Income Taxes 26,649,213 26,149,213 (500,000) -1.9% Other Local Taxes 4,253,195 4,706, , % Licenses and Permits 697, ,800 (4,500) -0.6% Grants from the Federal Government 656, ,163 (161,666) -24.6% Grants from the State 9,813,128 10,369, , % Other Intergovernmental 64, , , % Charges for Services 1,767,207 2,474, , % Fines & Forfeitures 29,400 30,400 1, % Interest 267, , % Rents & Concessions 347, ,991 20, % Miscellaneous 196,000 37,250 (158,750) -81.0% Unexpended Fund Balance 967,195 1,571, , % Transfers-in 28, , , % TOTAL GENERAL FUND REVENUES & OTHER SOURCES $86,897,607 $90,346,419 $3,448, % GENERAL FUND APPROPRIATIONS General Government $8,730,383 $8,929,329 $198, % Public Safety 17,958,697 20,265,301 2,306, % Public Works 10,751,243 10,957, , % Health 1,954,087 1,970,988 16, % Social Services 1,302,777 1,293,840 (8,937) -0.7% Education 38,054,858 38,054, % Recreation 1,709,609 2,222, , % Natural Resources 274, ,066 42, % Community Development 8,000 8, % Economic Development 698, , , % Intergovernmental 28,704 28, % Miscellaneous 1,982,225 1,968,392 (13,833) -0.7% Transfers to Other Funds 3,443,385 3,476,429 33, % TOTAL GENERAL FUND APPROPRIATIONS $86,897,607 $90,346,419 $3,448, %

27 ALLEGANY COUNTY F.Y PRELIMINARY BUDGET April 26, 2018 COAL HAUL ROADS FUND ACTUAL BUDGET BUDGET BUDGET COAL HAUL ROADS FUND REVENUES & OTHER SOURCES Coal Tax - Article 81 $69,918 $80,000 $80,000 $80,000 Federal Highway Grant Maryland Department of Environment Interest 4,719 5,000 5,000 5,000 Unexpended Fund Balance - 55,000 55,000 55,000 TOTAL COAL HAUL ROADS FUND REVENUES & OTHER SOURCES $74,637 $140,000 $140,000 $140,000 COAL HAUL ROADS FUND APPROPRIATIONS Operating Expenditures $94,920 $140,000 $140,000 $140,000 Transfer to PayGo TOTAL COAL HAUL ROADS FUND APPROPRIATIONS $94,920 $140,000 $140,000 $140,000 ROCKY GAP SLOTS REVENUE FUND ACTUAL BUDGET BUDGET BUDGET ROCKY GAP SLOTS FUND REVENUES & OTHER SOURCES Rocky Gap Slots Revenue $1,650,813 $1,813,518 $2,356,988 $2,356,988 TOTAL ROCKY GAP SLOTS FUND REVENUES & OTHER SOURCES $1,650,813 $1,813,518 $2,356,988 $2,356,988 ROCKY GAP SLOTS FUND APPROPRIATIONS Appropriated to Allegany College $360,000 $360,000 $360,000 $360,000 Appropriated to Frostburg State University 200, , , ,000 Appropriated to Fire Companies 865,813 1,028, , ,939 Appropriated to LEA Ballistic Vests - 50,000 50,000 50,000 Appropriated to Western MD Food Bank 15,000 15, Appropriated to Non-Profits and Municipalities , ,398 Miscellaneous , ,651 Appropriated to Board of Education Capital Projects 80,000 80,000 80,000 80,000 Transfer to General Fund for PayGo 80,000 80,000 80,000 80,000 TOTAL ROCKY GAP SLOTS FUND APPROPRIATIONS $1,600,813 $1,813,518 $2,356,988 $2,356,988

28 ALLEGANY COUNTY F.Y PRELIMINARY BUDGET April 26, 2018 TRANSIT FUND ACTUAL BUDGET BUDGET BUDGET TRANSIT SYSTEM REVENUES & OTHER SOURCES Federal Revenues $712,954 $1,612,228 $1,736,403 $1,736,403 State Revenues 350, , , ,027 Operating Revenues 384, , , ,250 Miscellaneous Revenues 1,084 2,200 5,100 5,100 Unexpended Fund Balance Transfer in from General Fund 349, , , ,280 TOTAL TRANSIT SYSTEM REVENUES & OTHER SOURCES $1,798,600 $2,924,704 $3,106,060 $3,106,060 TRANSIT SYSTEM APPROPRIATIONS Salaries & Fringe Benefits $1,237,535 $1,355,899 $1,422,761 $1,422,761 Operating Expenditures 560, , , ,555 Transfer to Debt Service Capital Outlay - 1,004,239 1,109,744 1,109,744 TOTAL TRANSIT SYSTEM APPROPRIATIONS $1,798,424 $2,924,704 $3,106,060 $3,106,060 NARCOTICS NARCOTICS TASK FORCE FUND REVENUES ACTUAL BUDGET BUDGET BUDGET & OTHER SOURCES Federal Revenues $0 $0 $0 $0 Fines and Forfeitures 28,031 74,228 74,228 74,228 Miscellaneous Income 48,514 30,000 30,000 30,000 Transfer from General Fund - 6,500 6,500 6,500 TOTAL NARCOTICS TASK FORCE FUND REVENUES & OTHER SOURCES $76,545 $110,728 $110,728 $110,728 NARCOTICS TASK FORCE FUND APPROPRIATIONS Operating Expenditures $84,284 $104,228 $104,228 $104,228 Capital Outlay 7,500 6,500 6,500 6,500 TOTAL NARCOTICS TASK FORCE FUND APPROPRIATIONS $91,784 $110,728 $110,728 $110,728

29 ALLEGANY COUNTY F.Y PRELIMINARY BUDGET April 26, 2018 GAMING FUND GAMING FUND REVENUES ACTUAL BUDGET BUDGET BUDGET Gaming Taxes $388,941 $335,999 $366,000 $366,000 Gaming Sticker Fees 27,100 26,000 26,000 26,000 Gaming License Fee 5,000 5,000 5,000 5,000 Miscellaneous Revenue TOTAL GAMING FUND REVENUES & OTHER SOURCES $421,041 $366,999 $397,000 $397,000 GAMING FUND APPROPRIATIONS Salaries & Fringe Benefits $132,195 $136,855 $138,608 $138,608 Operating Expenditures 8,344 19,435 19,385 19,385 Capital Outlay Transfer out to Capital Projects Fund Board Of Education Allocation 136, , , ,255 Fire Company Allocation 64,030 52,677 59,752 59,752 TOTAL GAMING FUND APPROPRIATIONS $340,736 $366,999 $397,000 $397,000 REVOLVING BUILDING FUND REVOLVING BUILDING FUND REVENUES ACTUAL BUDGET BUDGET BUDGET & OTHER SOURCES Federal Grants $0 $0 $0 $0 State DBED Grant Rent 3,307,357 3,124,400 3,139,083 3,139,083 Miscellaneous/Sale of Property 20, Unexpended Fund Balance - 11,167,752 8,369,138 8,369,138 TOTAL REVOLVING BUILDING FUND REVENUES & OTHER SOURCES $3,327,507 $14,292,152 $11,508,221 $11,508,221 REVOLVING BUILDING FUND APPROPRIATIONS Operating Expenditures $2,562,978 $14,091,352 $11,307,421 $11,307,421 Transfer out to Sanitary Transfer out to Water Fund 19,348 19,348 19,348 19,348 Transfer out to PayGo Transfer out to County Loan Fund Transfers out to Debt Service Fund 1,430, , , ,452 TOTAL REVOLVING BUILDING FUND APPROPRIATIONS $4,013,023 $14,292,152 $11,508,221 $11,508,221

30 ALLEGANY COUNTY ALLEGANY COUNTY F.Y PRELIMINARY BUDGET STATE FIRE & RESCUE AND INMATE COMMISSARY FUND ACTUAL BUDGET BUDGET BUDGET STATE FIRE & RESCUE AND INMATE COMMISSARY REVENUES & OTHER SOURCES State Aid Fire & Rescue $348,030 $335,970 $335,970 $335,970 Commissary Revenue 38,227 29,000 29,000 29,000 Miscellaneous 55,327 37,000 37,000 37,000 Interest 2, Unexpended Balance Prior Year TOTAL STATE FIRE & RESCUE AND INMATE COMMISSARY FUND REVENUES & OTHER SOURCES $443,752 $401,970 $401,970 $401,970 STATE FIRE & RESCUE AND INMATE COMMISSARY FUND APPROPRIATIONS Operating Expenditures $322,204 $401,970 $401,970 $401,970 Capital Outlay TOTAL STATE FIRE & RESCUE AND INMATE COMMISSARY FUND APPROPRIATIONS $322,204 $401,970 $401,970 $401,970 DEBT SERVICE FUND DEBT SERVICE FUND REVENUES ACTUAL BUDGET BUDGET BUDGET & OTHER SOURCES Bond Proceeds Transfers-In: from the General Fund $2,543,359 $2,935,594 $2,901,366 $2,901,366 from the Revolving Building Fund 1,430, , , ,452 from Transit Fund Unexpended Fund Balance TOTAL DEBT SERVICE FUND REVENUES & OTHER SOURCES $3,974,056 $3,117,046 $3,082,818 $3,082,818 DEBT SERVICE FUND APPROPRIATIONS Repayment of Long Term Debt: Principal $3,213,640 $2,280,103 $2,314,216 $2,314,216 Interest 762, , , ,602 Fiscal Charges - 25,000 25,000 25,000 Transfer to General Fund TOTAL DEBT SERVICE FUND APPROPRIATIONS $3,975,985 $3,117,046 $3,082,818 $3,082,818

31 ALLEGANY COUNTY F.Y PRELIMINARY BUDGET April 26, 2018 WATER DISTRICTS FUND ACTUAL BUDGET BUDGET BUDGET WATER DISTRICTS REVENUES & OTHER SOURCES Water Service Charges $0 Federal Grants - State Grants - Interest - Miscellaneous - Transfers In - Retained Earnings - TOTAL WATER DISTRICTS REVENUES & OTHER SOURCES $0 $0 $0 $0 WATER DISTRICTS APPROPRIATIONS 0 Operating Expenditures $0 Capital Outlay - Debt Service, Interest - Depreciation, Contributed Capital - Depreciation - TOTAL WATER DISTRICTS APPROPRIATIONS $0 $0 $0 $0 SANITARY DISTRICTS FUND ACTUAL BUDGET BUDGET BUDGET SANITARY DISTRICTS REVENUES & OTHER SOURCES Operating Revenues $0 Net R/E Ad Valorem - Front Footage - Service Charges, Debt - Debt Service Interest - Miscellaneous - Interest - Transfers In - Construction Grants - Retained Earnings - TOTAL SANITARY DISTRICTS REVENUES & OTHER SOURCES $0 $0 $0 $0 SANITARY DISTRICTS APPROPRIATIONS 0 Salary and Fringe Benefits $0 Operating Expenditures - Capital Outlay - Contingency - Depreciation - Depreciation, Contributed Capital - Debt Service, Interest - TOTAL SANITARY DISTRICTS APPROPRIATIONS $0 $0 $0 $0

32 ALLEGANY COUNTY F.Y PRELIMINARY BUDGET April 26, 2018 ALLCONET II ACTUAL BUDGET BUDGET BUDGET ALLCONET II REVENUES & OTHER SOURCES Internet Fees $72,442 $30,000 $30,000 $30,000 Interest 825 2,058 2,058 2,058 Rents - 168, , ,000 ARC Grant Outside Agencies Transfer from General Fund 50,000 25,000 25,000 25,000 TOTAL ALLCONET II FUND REVENUES & OTHER SOURCES $123,267 $225,058 $225,058 $225,058 ALLCONET II APPROPRIATIONS Operating Expenditures $202,990 $225,058 $225,058 $225,058 Capital Outlay TOTAL ALLCONET II FUND APPROPRIATIONS $202,990 $225,058 $225,058 $225,058 COUNTY LOAN FUND ACTUAL BUDGET BUDGET BUDGET COUNTY LOAN FUND REVENUES & OTHER SOURCES Miscellaneous Income $0 $0 $0 $0 Transfers In Retained Earnings - 28,608 28,608 28,608 TOTAL COUNTY LOAN FUND REVENUES & OTHER SOURCES $0 $28,608 $28,608 $28,608 COUNTY LOAN FUND APPROPRIATIONS Miscellaneous Expense $0 $0 $0 $0 Transfer Out 21,376 28,608 28,608 28,608 TOTAL COUNTY LOAN FUND APPROPRIATIONS $21,376 $28,608 $28,608 $28,608