Total Requested Revenues 84,577,664$ Changes

Highlights:Property Taxes (316,947)$ Continued Stagnant AssessmentsIncome Taxes 1,183,794 5% growth projected based upon strong FY 15 performanceRecordation Taxes 150,000 Trending UpDisparity Grant - Includes $1,632,106 Supplemental Teachers Pensions Grant Transfer from Debt Service 540,351 Bond Premium from Allegany High BorrowingUnexpended Fund Balance 949,319 One-time uses of Fund Balance to Balance Budget

Total Requested Expenditures 84,577,664$

Highlights:Operating Departments:Accounting Software 343,520 Installation of new Accounting SoftwareElection 167,053 New Election Software Cost Share from State of MDEconomic Development (259,904) Cost Share with the Revolving Building FundPAYGO Transfer (250,000) Reduced transfer to help balance budgetDebt Service 1,165,187 New Allegany & 2013 Refunding Debt Service

Outside Agencies:Board of Education 419,401 Maintenance of Effort, Up 19 studentsAllegany College - No new money requestedHealth Department 25,383 State employee COLAs and Health InsuranceLibrary - No new money requestedFire Companies - No new money requestedHRDC - No new money requested

Allegany County CommissionersFY 2016 Budget

Preliminary Budget HighlightsApril 30, 2015

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Allegany County, MD FY 2016 Proposed Tax

RatesNO INCREASE IN RATES

Income Tax Rate 3.05%

Real Property Tax Rate [Reduced 1/10 of $ 0.01] $0.9780

Recordation Tax $3.50

Homestead Tax Credit 7%

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ALLEGANY COUNTYF.Y. 2016 PRELIMINARY BUDGET

April 30, 2015SUMMARY SCHEDULE OF ALL SOURCES AND APPROPRIATIONS

F.Y. 2016RECOMMENDED

REVENUE & OTHER SOURCES SUMMARY BUDGETGeneral Fund $84,577,664Coal Haul Roads Fund 105,000Rocky Gap Slots Revenue Fund 1,096,306Transit Fund 1,894,069Narcotics Task Force Fund 78,500Gaming Fund 331,788Revolving Building Fund 15,300,899State Fire, Rescue & Inmate Commissary Fund 337,792Debt Service Fund 5,309,998Water Districts 0Sanitary Districts 0Allconet II 280,000County Loan Fund 28,750

$109,340,766

F.Y. 2016RECOMMENDED

APPROPRIATION & OTHER USES SUMMARY BUDGETGeneral Fund $84,577,664Coal Haul Roads Fund 105,000Rocky Gap Slots Revenue Fund 1,096,306Transit Fund 1,894,069Narcotics Task Force Fund 78,500Gaming Fund 331,788Revolving Building Fund 15,300,899State Fire, Rescue & Inmate Commissary Fund 337,792Debt Service Fund 5,309,998Water Districts 0Sanitary Districts 0Allconet II 280,000County Loan Fund 28,750

$109,340,766

Note 1: This preliminary budget does not include the Capital Project Funds or the Water and Sanitary Funds

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FY 2016 General Fund Budget

Revenue Comparison

FY 2015 FY 2016 PercentageOriginal Recommended Difference Difference

Local Property Taxes $41,239,460 $40,922,513 -$316,947 -0.8%Local Income Taxes 23,675,889 24,859,683 1,183,794 5.0%Other Local Taxes 3,774,310 3,870,944 96,634 2.6%Licenses & Permits 663,300 675,300 12,000 1.8%State Disparity Grant 8,930,611 8,930,611 0 0.0%Program Open Space 234,368 160,000 -74,368 -31.7%Other Intergovernmental 1,337,371 1,379,351 41,980 3.1%Service Charges 1,677,312 1,681,440 4,128 0.2%All Other 610,152 2,097,822 1,487,670 243.8%

Total Revenue 82,142,773 84,577,664 2,434,891 3.0%

Items in Red indicate a decrease in revenue from FY 2015 Original Budget

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Allegany County, MarylandFY 2016 General Fund Budget

Total Budget Revenues $84,577,664

Local Property48.80%

Transfers0.70%

Local Income Tax29.60%

Other Local4.10%

Federal Revenues0.50%

State Revenues11.70% Miscellaneous

2.60%

Service Charges2.0%

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FY 2015 VS FY 2016 General Fund Expenditures

FY 2015 FY 2016 PercentageOriginal Recommended Difference Difference

General Government $8,004,669 $8,611,673 $607,004 7.6%Public Safety 15,913,737 16,491,753 578,016 3.6%Public Works 9,925,594 9,986,070 60,476 0.6%Health 1,901,004 1,926,674 25,670 1.4%Social Services 1,367,720 1,373,071 5,351 0.4%Education 36,973,144 37,392,545 419,401 1.1%Recreation & Culture 1,711,304 1,708,017 -3,287 -0.2%Conservation Of Natural Resources 255,654 247,604 -8,050 -3.1%Urban Development & Housing 8,000 8,000 0 0.0%Economic Development 1,212,792 970,907 -241,885 -19.9%Intergovernmental 28,704 28,704 0 0.0%Miscellaneous 1,631,787 1,708,795 77,008 4.7%Subtotal $78,934,109 $80,453,813 $1,519,704 1.9%

Transfers:Transit Fund 309,733 309,733 0 0.0%Narcotic Task Force 6,500 6,500 0 0.0%Capital Projects 250,000 0 -250,000 100.0%Debt Service Fund 2,550,647 3,715,834 1,165,187 45.7%Enterprise Fund 91,784 91,784 0 0.0%

Total Transfers To Other Funds $3,208,664 $4,123,851 $915,187 28.5%

Total General Fund Appropriations $82,142,773 $84,577,664 $2,434,891 3.0%

Allegany County, MarylandFY 2016 General Fund Budget

Total Budget Expenditures Equals $ 84,577,664WHERE IS YOUR TAX DOLLAR SPENT?

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Allegany County, MarylandFiscal Year 2016 General Fund Expenditures (thousands)

Grand Total $84,578

Other $1,695 5%

Library $947 2%Fire Co $1,036 2%HRDC $737 2%

Health Dept $ 1,447, 3%

Allegany College $7,555 17%

Board Of Ed

$29,838, 69%

Grand Total $81,298

Salaries & Fringe, $24,275 , 29%

Capital Outlay, $1,441 , 2%

Debt Service $ 3,716, 4%

All Other Transfers, $497 ,

1%

Operating, $11,396 , 13%

Appropriations, $43,255 , 51%

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Allegany CountyGeneral Fund FY 2016 Budget

Services Not Provided by Municipal Government

Service Dollars %

Board Of Education $29,837,545 35.3%Allegany College 7,555,000 8.9%Detention Center 7,288,113 8.6%Debt Service On Services 3,715,834 4.4%911 2,213,251 2.6%Health Department 1,447,906 1.7%State's Attorney 1,368,943 1.6%Allegany County Library 947,500 1.1%Other Health Services Programs 693,202 0.8%HRDC (Sr Citizen Centers) 737,570 0.9%Tourism 54,754 0.1%Economic Development 217,203 0.3%Election Office 793,647 0.9%Transit Operation 309,733 0.4%County Fair & Ag Expo 464,310 0.5%Animal Control 360,918 0.4%Emergency Management 243,649 0.3%Airport 240,000 0.3%Family Law Master 77,317 0.1%Domestic Preparedness 91,051 0.1%Solid Waste Recycling 192,350 0.2%

Alternative Sentencing Program 181,640 0.2%Home Detention 150,061 0.2%Agricultural Extension Agent 147,038 0.2%Liquor Board 114,568 0.1%Circuit Court Master Program 111,826 0.1%Haz Mat 69,513 0.1%Soil Conservation 90,566 0.1%Other Education 0 0.0%

Some 36 Services For 70.5% Of Budget $59,715,008 70.5%

Total General Fund Budget $84,577,664

Note: Services Above Represent Primary Services And Is Not All-Inclusive

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Total Transfer $3,715,834

Allegany County, MD General Fund

Debt Service Transfer FY 2016 Budget

General Govt, $231,815 , 7.%LY 9% Public Safety,

$362,990 , 8%LY 14%

Public Works, $61,057 2%

LY 2%Board Of

Education, $1,927,085

53%LY 33%

Allegany College,

$412,922, 11%LY15%

Library, $104,075 3%

LY 4%

Economic Development, $304,756 ,8%

LY 12% Health, $311,134,8%

LY 11%

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Actual Actual Actual Actual Budgeted Budgeted

2011 2012 2013 2014 2015 2016

County Appropriation 7,425,000 7,425,000 7,425,000 7,555,000 7,555,000 7,555,000

Percentage Change 0.0% 0.0% 0.0% 1.8% 0.0% 0.0%

County Appropriation 7,425,000 7,425,000 7,425,000 7,555,000 7,555,000 7,555,000

Allegany County Campus Enrollment 2,754 2,735 2,591 2,591 2,784 2,711

Appropriation Per Student 2,696 2,715 2,866 2,916 2,714 2,787

Percentage Change 0.0% 0.7% 5.6% 1.8% -6.9% 2.7%

County Appropriation + Debt Service 7,892,908 7,862,572 7,858,604 7,863,625 7,934,847 7,967,922

Allegany County Campus Enrollment 2,754 2,735 2,591 2,591 2,784 2,711

Spending Per Student 2,866 2,875 3,033 3,035 2,850 2,939

Percentage Change -11.2% 0.3% 5.5% 0.1% -6.1% 3.1%

Allegany College Support

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Board Of Education Support

Actual Actual Actual Actual Budgeted Budgeted2011 2012 2013 2014 2015 2016

County Appropriation 28,240,000 28,240,000 29,391,956 29,770,045 29,418,144 29,837,545

Percentage Change 0.1% 0.0% 4.1% 1.3% -1.2% 1.4%

County Appropriation 28,240,000 28,240,000 29,391,956 29,770,045 29,418,144 29,837,545Student Enrollment 9,022 8,913 8,929 8,872 8,751 8,691

Appropriation Per Student 3,130 3,168 3,292 3,356 3,362 3,433

Percentage Change 1.6% 1.2% 3.9% 1.9% 0.2% 2.1%

County Appropriation + Debt Service 30,107,816 29,799,689 30,772,691 30,667,729 30,250,039 31,764,630Student Enrollment 9,022 8,913 8,890 8,872 8,751 8,691

Spending Per Student 3,337 3,343 3,461 3,457 3,457 3,655

Percentage Change 1.2% 0.2% 3.5% -0.1% 0.0% 5.7%

Appropriation/Debt Service/Gaming 30,331,495 29,978,125 30,979,477 30,857,068 30,464,239 31,901,026Student Enrollment 9,022 8,913 8,890 8,872 8,751 8,691

Spending Per Student 3,362 3,363 3,485 3,478 3,481 3,671

Percentage Change 1.1% 0.0% 3.6% -0.2% 0.1% 5.5%Note: Enrollment numbers include pre-k student enrollment

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County Maintenance % Diff MOE/ Appropriation/

Appropriation Of Effort Difference of Approp. Appropriation MOE

FY 02 $25,030,000 $24,197,074 $832,926 3.3% 96.7% 103.4%FY 03 $25,530,000 $24,342,379 $1,187,621 4.7% 95.3% 104.9%FY 04 $25,930,000 $25,574,069 $355,931 1.4% 98.6% 101.4%FY 05 $25,630,000 $25,481,387 $148,613 0.6% 99.4% 100.6%FY 06 $26,630,000 $26,408,695 $221,305 0.8% 99.2% 100.8%FY 07 $27,380,000 $26,408,695 $971,305 3.5% 96.5% 103.7%FY 08 $28,380,000 $26,906,095 $1,473,905 5.2% 94.8% 105.5%FY 09 $28,450,000 $28,105,014 $344,986 1.2% 98.8% 101.2%FY 10 $28,200,000 $27,702,592 $497,408 1.8% 98.2% 101.8%FY 11 $28,240,000 $28,239,613 $387 0.0% 100.0% 100.0%FY 12 $28,240,000 $27,665,707 $574,293 2.0% 98.0% 102.1%FY 13 $29,391,956 $29,391,956 $0 0.0% 100.0% 100.0%FY 14 $29,770,045 $29,770,045 $0 0.0% 100.0% 100.0%FY 15 $29,418,144 $29,418,144 $0 0.0% 100.0% 100.0%FY 16 $29,837,545 $29,837,545 $0 0.0% 100.0% 100.0%

11 other counties provided MOE for FY 14. Allegany County has paid $ 9,157,089 in excess of Maintenance of Effort since 2001.

Sources:Appropriation - Allegany County Finance Department - Actual DisbursedMaintenance Of Effort - Maryland Association Of Counties Via Maryland State Department Of Education

Allegany County Maintenance Of Effort Analysis

$20,000,000

$22,000,000

$24,000,000

$26,000,000

$28,000,000

$30,000,000

FY02

FY03

FY04

FY05

FY06

FY07

FY08

FY09

FY10

FY11

FY12

FY13

FY14

FY15

FY16

Allegany County Board Of Education Appropriation From Allegany County

Maintenance of Effort Appropriation

ALLEGANY COUNTY, MARYLAND

• There will be preliminary budget hearings for public input on May 7, 2015 and May 14, 2015.

• This document is available online at www.gov.allconet.org

• The Capital Improvement Program will be presented May 7, 2015

• Please feel free to email any questions about this document to finance@allconet.org

• Budget Adoption is scheduled for May 28, 2015.

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