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

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

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

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

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 $0.9750 RECORDATION TAX $3.50 HOMESTEAD CREDIT 4.00%

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%

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.

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

FY 2019 General Fund Expenditures HRDC 745,000 1.66% Library 957,000 2.13% Other 2,546,000 5.67% Operating 10,784,000 11.94% Health Department 1,462,000 3.25% Allegany College 7,631,000 16.99% Fire Companies 1,148,000 2.56% Board of Education 30,424,000 67.74% Appropriations 44,913,000 49.71% Salaries & Fringe 28,953,000 32.05% All Other, Transfers, 617,000, 0.68% Debt Service, 2,901,000, 3.21% Capital Outlay, 2,178,000, 2.41%

FY19 Budget General Fund Services Not Provided by Municipal Government Service Dollars Percentage Board of Education $ 30,424,308 33.7% Detention Center 7,871,071 8.7% Allegany College 7,630,550 8.4% Debt Service on Services 2,901,366 3.2% 911 2,562,581 2.8% State's Attorney 1,569,671 1.7% Health Department 1,462,385 1.6% Allegany County Library 956,975 1.1% Election Office 751,909 0.8% HRDC (Sr Citizen Centers) 744,946 0.8% Other Health Services Programs 736,497 0.8% Tourism 642,000 0.7% County Fair & Ag Expo 536,203 0.6% Transit Operation 458,279 0.5% Circuit Court Master Program 377,764 0.4% Animal Control 375,918 0.4% Emergency Management 328,927 0.4% Airport 230,000 0.3% Alternative Sentencing Program 201,406 0.2% Solid Waste Recycling 196,204 0.2% Home Detention 162,123 0.2% Agricultural Extension Agent 157,952 0.2% Soil Conservation 149,114 0.2% Domestic Preparedness 145,000 0.2% Liquor Board 127,736 0.1% Family Law Master 82,748 0.1% Haz Mat 69,513 0.1% Some 27 Services for 68.5% of Budget $ 61,853,146 68.5% Total General Budget $ 90,346,419

FY 2019 Budget Debt Service Transfer $2,901,366 LIBRARY PUBLIC WORKS HEALTH GENERAL GOVERNMENT ALLEGANY COLLEGE ECONOMIC DEVELOPMENT 33,127 165,637 45,435 87,730 259,937 82,171 PUBLIC SAFETY 737,777 BOARD OF EDUCATION 1,489,552 0 200,000 400,000 600,000 800,000 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 2018 1,510,084 742,372 81,779 264,347 92,022 46,148 165,138 33,704 FY 2019 1,489,552 737,777 82,171 259,937 87,730 45,435 165,637 33,127

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.

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.

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

Allegany County, Maryland Fiscal Year 2019 PRELIMINARY BUDGET DEPARTMENT DETAIL

ALLEGANY COUNTY F.Y. 2019 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 74,637 140,000 140,000 140,000 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 76,545 110,728 110,728 110,728 Gaming Fund 421,041 366,999 397,000 397,000 Revolving Building Fund 3,327,507 14,292,152 11,508,221 11,508,221 State Fire & Rescue and Inmate Commissary Fund 443,752 401,970 401,970 401,970 Debt Service Fund 3,974,056 3,117,046 3,082,818 3,082,818 Water Districts - - - - Sanitary Districts - - - - Allconet II 123,267 225,058 225,058 225,058 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 94,920 140,000 140,000 140,000 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 91,784 110,728 110,728 110,728 Gaming Fund 340,736 366,999 397,000 397,000 Revolving Building Fund 4,013,023 14,292,152 11,508,221 11,508,221 State Fire & Rescue and Inmate Commissary Fund 322,204 401,970 401,970 401,970 Debt Service Fund 3,975,985 3,117,046 3,082,818 3,082,818 Water Districts - - - - Sanitary Districts - - - - Allconet II 202,990 225,058 225,058 225,058 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

ALLEGANY COUNTY F.Y. 2019 PRELIMINARY BUDGET April 26, 2018 SUMMARY SCHEDULE OF ALL SOURCES AND APPROPRIATIONS F.Y. 2019 RECOMMENDED F.Y. 2018 RECOMMENDED DIFFERENCE PERCENTAGE REVENUE & OTHER SOURCES SUMMARY BUDGET BUDGET TO 18 BUDGET DIFFERENCE General Fund $86,897,607 $90,346,419 $3,448,812 4.0% Coal Haul Roads Fund 140,000 140,000-0.0% Rocky Gap Slots Revenue Fund 1,813,518 2,356,988 543,470 100.0% Transit Fund 2,924,704 3,106,060 181,356 6.2% Narcotics Task Force Fund 110,728 110,728-0.0% Gaming Fund 366,999 397,000 30,001 8.2% Revolving Building Fund 14,292,152 11,508,221 (2,783,931) -19.5% State Fire & Rescue and Inmate Commissary Fund 401,970 401,970-0.0% Debt Service Fund 3,117,046 3,082,818 (34,228) -1.1% Water Districts - - - Sanitary Districts - - - Allconet II 225,058 225,058-100.0% County Loan Fund 28,608 28,608-0.0% $110,318,390 $111,703,870 $1,385,480 1.3%

ALLEGANY COUNTY F.Y. 2019 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 673,659 697,300 692,800 692,800 Grants from the Federal Government 631,946 656,829 495,163 495,163 Grants from the State 10,651,995 9,813,128 10,369,702 10,369,702 Other Intergovernmental 178,297 64,432 179,826 179,826 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 231,819 267,250 267,250 267,250 Rents & Concessions 434,978 347,991 367,991 367,991 Miscellaneous/Sale of Assets 401,676 196,000 37,250 37,250 Unexpended Fund Balance - 967,195-1,571,596 Transfers-in 21,376 28,608 185,596 185,596 TOTAL GENERAL FUND REVENUES & OTHER SOURCES $88,346,142 $86,897,607 $88,774,823 $90,346,419

ALLEGANY COUNTY F.Y. 2019 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 $170,621 1018 Family Support Services 200,801 193,233 202,632 202,632 1019 Alternative Dispute Resolution 6,392 5,388 6,403 6,403 1020 Circuit Court Master Program 61,733 62,284 63,224 63,224 1021 Circuit Court 380,100 368,131 377,764 377,764 1022 Orphans' Court 68,740 72,427 65,202 65,202 1023 Family Law Master 78,240 81,659 82,748 82,748 1024 State's Attorney 1,486,312 1,487,396 1,594,171 1,569,671 1029 Law Library 22,000 22,000 22,000 22,000 1031 Petit Jury 69,642 73,482 74,254 74,254 1045 Administrator 335,054 362,666 350,962 350,962 1050 Election Office 322,639 367,291 374,481 374,481 1051 Election 292,750 364,723 377,428 377,428 1060 Finance Office 643,504 672,158 698,644 698,644 1061 Tax Office 674,175 665,752 673,837 673,837 1062 State Assessment Fee 375,713 385,058 371,869 371,869 1063 Accounting Software 361,986 378,520 378,520 378,520 1064 Independent Audit 75,915 61,800 75,000 75,000 1100 Legal Counsel 208,129 216,295 219,814 219,814 1105 Other Legal/Professional 193,671 143,000 153,000 153,000 1170 Human Resources Department 327,845 364,181 363,831 363,831 1175 Human Resources Board Of Appeals - 3,548 3,446 3,446 1178 Employee Recognition 5,120 10,413 10,413 10,413 1190 Planning & Zoning 324,226 336,863 336,863 336,863 1220 Maintenance 527,772 570,521 561,974 561,974 1225 Maintenance Prospect Square Office 111,459 139,610 143,442 143,442 1235 Maintenance, Courthouse 198,931 235,132 224,481 224,481 1241 Maintenance, County Office Complex 205,369 187,570 191,568 191,568 1260 Maintenance, County Buildings 62,839 62,500 63,000 63,000 1270 Information Technology Division 300,740 368,050 406,045 406,045 1408 Liquor Control Board 128,183 119,610 127,736 127,736 1890 Information Technology 182,712 188,456 188,456 188,456 SUB-TOTAL GENERAL GOVERNMENT $8,394,040 $8,730,384 $8,953,829 $8,929,329 Indicates partial/full reimbursement through grant revenues

ALLEGANY COUNTY F.Y. 2019 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 $274,482 1359 Sheriff Road Patrol 2,057,834 1,963,985 1,911,473 1,911,473 1360 Sheriff 1,463,844 1,295,595 1,420,720 1,420,720 1367 C3I Unit 21,728 13,000 13,000 13,000 1368 Safe School Support 136,627 111,154 147,964 147,964 1374 Juvenile Review Board 391 - - - 1382 Emergency Medical Services 1,125,125 1,075,385 1,125,560 1,125,560 1381 Drug Seizures 50 - - - 1383 Frostburg Area Ambulance 19,946-1,929,935 1,736,941 1386 Length of Service Award 6,520 211,000 245,000 245,000 1390 Fire Companies 1,058,954 1,142,299 1,148,344 1,148,344 1399 Correctional Facility Maintenance 191,584 201,499 204,715 204,715 1400 Detention Center 7,710,788 7,684,507 7,721,071 7,871,071 1405 DJJ Juvenile Services Grant 13,481-14,300 14,300 1406 Alternative Sentencing Program 184,199 195,939 201,406 201,406 1410 Home Detention Grant 146,168 161,980 162,123 162,123 1415 Emergency Management Department 192,305 204,512 328,927 328,927 1416 Local Emergency Planning 1,500 1,000 - - 1418 Animal Control/Shelter 361,318 375,918 632,473 375,918 1430 911 2,690,791 2,383,330 2,597,581 2,562,581 1440 Hazardous Materials Operations 57,284 69,513 69,513 69,513 1442 Public Safety Department 145,818 138,703 155,352 155,352 1448 Domestic Preparedness 120,458 309,814 145,000 145,000 1451 Truancy Prevention 2,345 - - - 1455 Building Code 32,253 59,356 60,556 60,556 1456 Code Enforcement 58,300 89,344 90,355 90,355 1457 Flood Control 1,375 - - - 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 $8,536,669 1500 Airport 230,000 230,000 260,000 230,000 1511 Transportation Planning 67,238 185,774 185,774 140,524 1520 UPRC 521,305 506,943 426,435 426,435 1530 County Engineering 887,651 991,713 1,007,902 1,007,902 1540 Solid Waste 361,092 423,235 420,110 420,110 1559 Solid Waste Recycling Program 173,449 186,827 196,024 196,024 SUB-TOTAL PUBLIC WORKS $10,003,556 $10,751,243 $11,032,914 $10,957,664 Indicates partial/full reimbursement through grant revenues

ALLEGANY COUNTY F.Y. 2019 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 $158,000 1611 Willowbrook Office Building 259,209 299,350 311,850 311,850 1615 Health Department Supplemental 26,656 28,252 28,253 28,253 1620 Western Md Health Planning Agency 10,339 9,850 10,500 10,500 Prescribed Medication - 1820 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 $185,000 1645 Indigent Burial - 1,300 1,300 1,300 1650 HRDC 744,946 744,946 744,946 744,946 1652 Emergency Shelter Grant 139,027 82,767 125,000 125,000 1654 Child Abuse Coordinator 127,991 135,164 137,794 137,794 1655 Family Crisis Resource Center 88,880 88,800 88,800 88,800 1830 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 $30,424,308 1815 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 $13,000 1685 Arts Council 35,000 35,000 35,000 35,000 1690 Allegany County Fair 521,012 507,298 523,203 523,203 1691 Fairgrounds Maintenance 1,770 - - 1696 Highlands Trail Operations 82,697 98,336 98,163 98,163 1700 Cumberland Summer Theatre 12,000 19,000 12,000 12,000 1710 Program Open Space 129,566 80,000 583,857 583,857 1835 Allegany County Library 956,975 956,975 978,000 956,975 SUB-TOTAL RECREATION $1,752,019 $1,709,609 $2,243,223 $2,222,198 Indicates partial/full reimbursement through grant revenues

ALLEGANY COUNTY F.Y. 2019 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 $157,952 1720 Soil Conservation 108,415 111,545 149,114 149,114 1725 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 $8,000 1742 Housing Programs - - - - SUB-TOTAL COMMUNITY DEVELOPMENT & HOUSING $8,000 $8,000 $8,000 $8,000 ECONOMIC DEVELOPMENT 1745 Economic Development $309,416 $0 $0 $0 1755 Scenic Railroad Development 140,000 140,000 200,000 140,000 1765 Tri-County Council 40,000 40,000 40,000 40,000 1775 Tourism Department 539,961 487,111 642,000 642,000 1777 Toll House Maintenance 469 2,650 2,650 2,650 1778 Thrasher Carriage Museum 23,967 15,000 15,000 15,000 1781 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 $402,519 1356 Employee Benefits 133,032 467,500 467,500 467,500 1357 Post-Retirement Benefits 1,000,603 936,000 957,500 957,500 1940 Contingency - 31,543 50,000 50,000 1950 Miscellaneous 44,628 152,556 141,873 90,873 SUB-TOTAL MISCELLANEOUS $1,543,747 $1,982,225 $2,019,392 $1,968,392 Indicates partial/full reimbursement through grant revenues

ALLEGANY COUNTY F.Y. 2019 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 $458,279 1960 Operating Transfer Out - Gaming - - - - 1960 Operating Transfer Out - Housing - - - - 1960 Operating Transfer Out - Narcotics - 6,500 - - 1965 Operating Transfer Out - Debt Service 2,543,359 2,935,594 2,901,366 2,901,366 1970 Operating Transfer Out - Cap. Projects 1,000,000 - - 1970 Operating Transfer Out - PAYGO 798,500-500,000-1975 Operating Transfer Out - Enterprise 144,861 116,784 116,784 116,784 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

ALLEGANY COUNTY F.Y. 2019 PRELIMINARY BUDGET April 26, 2018 GENERAL FUND F.Y. 2019 RECOMMENDED F.Y. 2018 RECOMMENDED DIFFERENCE PERCENTAGE GENERAL FUND REVENUES & OTHER SOURCES BUDGET BUDGET TO 18 BUDGET DIFFERENCE Net General Property Taxes $41,159,859 $42,818,643 $1,658,784 4.0% Income Taxes 26,649,213 26,149,213 (500,000) -1.9% Other Local Taxes 4,253,195 4,706,924 453,729 10.7% Licenses and Permits 697,300 692,800 (4,500) -0.6% Grants from the Federal Government 656,829 495,163 (161,666) -24.6% Grants from the State 9,813,128 10,369,702 556,574 5.7% Other Intergovernmental 64,432 179,826 115,394 179.1% Charges for Services 1,767,207 2,474,065 706,858 40.0% Fines & Forfeitures 29,400 30,400 1,000 3.4% Interest 267,250 267,250-0.0% Rents & Concessions 347,991 367,991 20,000 5.7% Miscellaneous 196,000 37,250 (158,750) -81.0% Unexpended Fund Balance 967,195 1,571,596 604,401 62.5% Transfers-in 28,608 185,596 156,988 548.8% TOTAL GENERAL FUND REVENUES & OTHER SOURCES $86,897,607 $90,346,419 $3,448,812 4.0% GENERAL FUND APPROPRIATIONS General Government $8,730,383 $8,929,329 $198,946 2.3% Public Safety 17,958,697 20,265,301 2,306,604 12.8% Public Works 10,751,243 10,957,664 206,421 1.9% Health 1,954,087 1,970,988 16,901 0.9% Social Services 1,302,777 1,293,840 (8,937) -0.7% Education 38,054,858 38,054,858-0.0% Recreation 1,709,609 2,222,198 512,589 30.0% Natural Resources 274,878 317,066 42,188 15.3% Community Development 8,000 8,000-0.0% Economic Development 698,761 853,650 154,889 22.2% Intergovernmental 28,704 28,704-0.0% Miscellaneous 1,982,225 1,968,392 (13,833) -0.7% Transfers to Other Funds 3,443,385 3,476,429 33,044 1.0% TOTAL GENERAL FUND APPROPRIATIONS $86,897,607 $90,346,419 $3,448,812 4.0%

ALLEGANY COUNTY F.Y. 2019 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 200,000 200,000 200,000 200,000 Appropriated to Fire Companies 865,813 1,028,518 865,939 865,939 Appropriated to LEA Ballistic Vests - 50,000 50,000 50,000 Appropriated to Western MD Food Bank 15,000 15,000 - - Appropriated to Non-Profits and Municipalities - - 471,398 471,398 Miscellaneous - - 249,651 249,651 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

ALLEGANY COUNTY F.Y. 2019 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 350,671 523,219 512,027 512,027 Operating Revenues 384,699 402,550 394,250 394,250 Miscellaneous Revenues 1,084 2,200 5,100 5,100 Unexpended Fund Balance - - - - Transfer in from General Fund 349,192 384,507 458,280 458,280 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 560,889 564,566 573,555 573,555 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

ALLEGANY COUNTY F.Y. 2019 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 136,168 158,032 179,255 179,255 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 20,150 - - - 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 1,430,697 181,452 181,452 181,452 TOTAL REVOLVING BUILDING FUND APPROPRIATIONS $4,013,023 $14,292,152 $11,508,221 $11,508,221

ALLEGANY COUNTY ALLEGANY COUNTY F.Y. 2019 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 2,169 - - - 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 1,430,697 181,452 181,452 181,452 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 762,345 811,943 743,602 743,602 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

ALLEGANY COUNTY F.Y. 2019 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

ALLEGANY COUNTY F.Y. 2019 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 - 168,000 168,000 168,000 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