Howard County, Maryland Approved Operating Budget, Fiscal Year 2009
Submitted by
County Executive Ken Ulman
Approved by
The County Council
Courtney Watson, Chairperson Mary Kay Sigaty, Vice Chairperson Dr. Calvin Ball Greg Fox Jen Terrasa
Howard County, Maryland Approved Operating Budget, Fiscal Year 2009
Table of Contents
Summary Section Mission Statement GFOA Award From the Executive Credit names About the All Funds Total Budget ...... 10 All Funds Budget – How the Budget is Funded...... 11 All Funds Budget – How the Budget is Spent ...... 12 General Fund Revenues...... 13 General Fund Expenditures...... 14 Questions About the Budget ...... 15 Agency Highlights Education ...... 18 Public Safety ...... 19 Public Facilities...... 20 Community Services...... 21 Legislative, Judicial & Elections ...... 23 General Government...... 24 Capital, Debt & Reserves...... 25 Employee Information...... 26 New Positions ...... 27 New Positions/Other Agencies...... 28 General Fund Revenue/Other Revenues...... 29 Budget Stabilization Account...... 31 Capital Budget...... 32 About Howard County ...... 46 About the Government...... 47 Local Elected Officials ...... 48 Economic Outlook...... 49 Financial Indicators ...... 50 About the Budget Process ...... 51 Budget Calendars ...... 53 How Budget Book is Organized...... 54 About Government Budgeting ...... 55 Performance Measures………………………………..57 Reading a Typical Budget Page……………………..61
Howard County, Maryland Approved Operating Budget, Fiscal Year 2009
Our Mission Howard County is widely recognized as being a great place to live and work. The mission of the Howard County Government is to enhance this well-deserved reputation by promoting an open, responsive government that involves and serves the community, and that provides fiscal responsibility to ensure a solid foundation for the future. To do this we will:
• Have a compassionate, friendly, service-oriented, efficient and effective government. • Renew and reinforce public confidence and involvement in all the areas of county government. • Use every tax dollar efficiently. • Emphasize quality education, health, safety and welfare for all our citizens. • Develop and implement growth management tools that will encourage orderly and planned growth in accordance with the principles in the general plan. • Create and implement comprehensive plans and actions to achieve the mission.
April 22, 2008
The Honorable Courtney Watson Chairperson, Howard County Council 3430 Courthouse Drive Ellicott City, Maryland 21043
Dear Chairperson Watson,
I am pleased to submit to you the proposed Howard County Government Operating Budget for Fiscal Year 2009. This budget reflects a careful balance of the priorities most vital to our continued success as a county while also remaining aware of the economic challenges we face. Under current economic constraints and the growing fear of a recession, the funding decisions outlined in this budget were made with the utmost care and consideration. We have explored and identified numerous opportunities to reduce spending and increase government efficiency, resulting in one of the lowest budget increases in the past decade.
This proposal includes a total general fund budget of $854,500,087 which represents an increase of 5.16 percent over FY 2008. We have looked critically at every department’s budget and sought savings and efficiencies wherever possible. We are proposing a 20.3 percent decrease for the Department of County Administration. In addition, compared to last year, we have reduced the General Government budget category by 6.4 percent and the Public Facilities budget category by 5.5 percent.
Through careful scrutiny and deliberation, we have identified several areas where County Government could be more cost effective. Over the past year we developed plans to eliminate or scale-back inefficient or obsolete functions; in particular, we are consolidating governmental television operations into Howard Community College’s award winning studio and closing County Government’s on-site print shop, for combined savings of approximately $1.25 million annually. Moreover, we are bringing the collection of the recordation tax in-house, which will net Howard County an additional $700,000 in recordation tax revenue annually.
Such cost-saving measures are critical to ensure that our priorities – notably, public safety, education, community services, and the environment – receive the funding necessary to meet the needs of our community.
Public Safety We must ensure that every neighborhood in Howard County is a safe neighborhood. Over the past decade, Howard County’s growth has far outpaced the growth of our police force. I am committed to ensuring that our public safety professionals continue to have the resources necessary to protect and serve the residents of this county to the best of their ability. This means providing staffing levels that allow police to be more proactive and focus on community policing.
I am pleased to continue my commitment to public safety in this year’s budget by proposing to put 24 additional police officers on the street. This will be achieved through 22 new sworn officer positions and two civilian positions. The civilian positions will replace two police officers currently assigned to office responsibilities, allowing the officers to be reassigned to police work in our community. In addition to creating a repeat offender unit, these 24 positions will enhance patrol and community policing as well as strengthen our efforts dedicated to domestic violence and crimes against children.
We have proposed a maintenance of effort budget for the Department of Fire and Rescue Services pending the outcome of a comprehensive needs assessment study now being conducted as part of the department’s reaccreditation process. In the more than 50 years since the fire tax was created, there have been tremendous changes in the level of service we demand from Fire and Rescue as well as significant changes in how the department is organized. While there is no change to the fire tax in this proposed budget, it is expected that the study may suggest some degree of change in the way our fire protection services are administered and funded. We will address this issue as part of the following year’s budget.
Education Our excellent educational system is at the heart of what makes our community so special and what sustains its continued success. Accordingly, our proposed budget for education – including the public schools, the libraries, and the community college – is $537.9 million, a 7.5 percent increase over last year’s budget. The increased allocation for education reflects our commitment to funding established salary agreements with teachers, as well as a need to increase pay grades for Howard Community College and the library system in order for these organizations to attract and retain the best employees. This increased funding also covers additional positions to keep pace with increasing enrollment and to strengthen instruction in specific areas of need, including special education, ESOL, and technology.
Community Services Community services – including transportation, human services, and public health – are another important priority for this administration. All too often, governments faced with financial challenges choose to balance their budgets at the expense of community services, cutting assistance to our most vulnerable populations at a time when that assistance is needed most. During difficult economic times, we must maintain a strong commitment to these essential services. Our proposed budget includes an increase of 9.43 percent for community services.
The County’s transit system is an important priority as we consider a variety of issues including infrastructure, traffic congestion, and environmental concerns. For those who depend on transit or paratransit as their primary means of transportation, however, it is a critical human service. The County’s bus fleet is aging and replacement buses are long overdue. Passengers should be able to expect safe, comfortable vehicles with reliable on-time service. We simply cannot tolerate breakdowns and other safety concerns associated with running buses that have exceeded their useful life, and before we can begin further expanding transit operations, we must ensure the fleet we have is capable of providing satisfactory service to our customers. In this proposed budget you will find a $2.7 million allocation for 14 hybrid-electric replacement buses for Howard Transit. In addition to offering cleaner emissions and promoting better air quality, these hybrid buses are more fuel-efficient than traditional buses, saving the County money each year they are in service. Making this critical investment of local funding also allows us to receive state and federal grants to support our transit system.
Our continuing commitment to human services is also reflected in this budget through our Community Service Partnership (CSP) program. We have proposed $4.7 million in grants to local nonprofit agencies which provide essential services to our community’s most vulnerable residents. This funding is more critical than ever, as tougher economic times mean more families will be struggling to meet their basic needs and may require the assistance and support of our nonprofit partners.
This investment in human services includes a $500,000 grant to the Healthy Howard program. I am very pleased that the legislation to allow this new health care access plan passed the General Assembly with unanimous support, and Healthy Howard is on schedule to begin this fall. Healthy Howard will provide affordable access to health care for individuals without medical insurance. Like so many other human services, affordable access to health care is even more important as families struggle with financial challenges. This is an area of critical need, and the County grant being proposed is a wise investment in promoting public health.
Environment This proposed budget also reflects our continued commitment to the environment. Last year the County Council approved funding for a pilot program using new larger, covered recycling containers with wheels for our residential curbside recycling program. I am pleased to report that this pilot program has already shown a 25 percent increase in recycling rates in less than a year. Based on this remarkable success, we are proposing to expand the program to the entire county.
In addition to the clear environmental benefits of keeping recyclable materials out of landfills, encouraging residents to increase recycling has important economic benefits as well. We currently pay a relatively low rate to have our waste shipped to Virginia, but the contract for this service expires in 2013, at which time we expect the rate per ton to increase as much as three-fold. While the County must pay to dispose of our trash, we receive $55 for every ton of recyclable material we collect. Quite simply, the more we recycle the better for our environment and for our budget.
We propose to combine all solid waste collection – recycling and trash – under the Environmental Services Fund with a $50 increase in the trash collection fee. This fee will help defray the costs of distributing the new recycling bins to the entire county. By expanding our recycling efforts, we are investing in the infrastructure to save money over the long term and help offset the increased cost of disposing of our trash. Even with this increase, Howard County residents would still be paying significantly less in waste disposal and recycling fees than residents in surrounding jurisdictions. For residents outside of the metropolitan district who do not have yard waste recycling collection, the trash fee would increase by only $35.
While the economic slowdown has impacted revenue coming to County Government, there are certain spending obligations that are placing further restraints on our budget. Chief among them are the obligations presented by the OPEB standards. As you know, we are in the midst of an eight-year phase in of the new standards, and in the proposed Operating Budget before you, we are dedicating $15 million to our outstanding liability divided between the Board of Education, Community College, Library, and County agencies. Of this $15 million, $10 million will come from last year’s budget surplus, and $5 million will come from next year’s revenue. This type of responsible planning to address our OPEB obligations is necessary to maintain our AAA bond rating from all three rating agencies and to ensure future financial stability for the County.
We are not alone in our struggle to balance the budget in the face of a slowing economy, but I believe we have wisely focused on opportunities to reduce spending and increase efficiency. This focus allows us to fund our priorities, and in turn, positions us ideally for whatever turns the economy may take in the next 12 months. We know these are difficult times, and we know there is much uncertainty in our future, but we must remain true to our values and priorities. Just as residents are forced to make difficult financial decisions in economic downturns, so is government. What I am presenting to you is a budget that embodies a commitment to maintaining the superb quality of life in Howard County and to responsibly managing our finances in the face of challenges beyond our control.
Sincerely,
Ken Ulman County Executive
Fiscal 2009 Budget
This budget prepared by the:
Department of County Administration Lonnie Robbins, Chief Administrative Officer
Office of Budget Raymond S. Wacks, Budget Administrator Gale P. Benson, Assistant Budget Administrator Gloria J. Berger Thomas W. Mullenix Donald L. Stitely, Jr. Ann C. Wilson with the assistance of the:
Office of Central Services Douglas A. Hargett Amanda Comeau John A. Walls
Office of Public Information Kevin Enright, Administrator Kathy Sloan-Beard Beth Vessey
Department of Finance Sharon Greisz Rafiu Ighile Shauna Lu Angela Phillips Sima Taghavi
Department of Public Works Rebecca Kidwell
Fiscal 2009 Budget
About the All Funds Budget
When the question is raised – “What is the size of county’s expenditures have come in what are known the budget?” – it is usually answered by referring as special revenue funds. In these funds, revenues only to the General Fund. However, that does not collected are for a special purpose and can only be give an entirely complete picture of all of the spent for that purpose. These funds collect and county’s spending or all of the services provided by spend revenues for many essential services including county government. The budget is a comprehensive fire and rescue services, trash collection and disposal plan of all of the funds spent by county agencies. and water and sewer services. On this page and the two following summary pages The county operating budget also includes a is a review of all funds budgeted. class of funds called Internal Service Funds. They The General Fund is the portion of the are not included in this list because they spend budget where general tax revenues, such as property money received from the general and special and income taxes, are collected, and where general revenue funds. Also, the list does not include funds expenditures such as the county’s cost for education, that support the capital budget. police, snow removal and libraries are made. The list below includes a more complete However, in recent years a larger percentage of the picture of the total county operating budget.
The Howard County Budget
FY 2007 FY 2008 FY 2009 Percent Audit Budget Approved Change
General Fund 723,180,947 812,533,705 854,500,087 5.16%
Agricultural Land Preservation 4,743,434 38,382,319 36,358,373 -5.27%
Community Renewal(Housing) 6,598,173 9,608,910 10,280,801 6.99%
Other Non County Funds 201,332,442 239,376,571 265,503,731 10.91%
Metro & Rural Fire & Rescue Districts 49,838,655 69,619,549 72,917,705 4.74%
Water & Sewer 36,353,411 41,449,649 45,102,588 8.81%
W&S Special Benefit (Debt Service) 10,154,464 15,253,238 27,193,791 78.28%
Environmental (Trash Collection) 13,536,202 15,998,110 22,549,303 40.95%
Grants Fund 23,529,646 53,172,350 58,102,172 9.27%
Self Sustaining Recreation Programs 11,449,281 14,242,978 13,094,626 -8.06%
Recreation Special Facilities (Golf Course) 1,843,136 2,605,276 2,529,451 -2.91%
Forest Conservation Fund 498,252 2,091,539 2,890,665 38.21%
State Health Department 9,588,656 11,039,458 11,673,467 5.74%
Total 1,092,646,699 1,325,373,652 1,422,696,760 7.34%
Fiscal 2009 Budget
All Funds Budget How the Budget is Funded
Interfund Reimbursements 1.78% Prior Years Funds 2.30% Interest, Use of Money,Fines 5.15%
Charges for Services Property Taxes 8.87% 32.20%
Revenue Other Agencies 22.41%
Licenses & Permits 0.50% Income Taxes State Shared Taxes Other Local Taxes 23.29% 1.11% 2.39%
Audit Percent Budget Percent Approved Fiscal 2007 Change Fiscal 2008 Change Fiscal 2009
Prior Years Funds 21,282,000 77.33% 37,739,594 -13.37% 32,691,971 Property Taxes 384,118,845 6.98% 410,941,527 11.49% 458,154,997 Income Taxes 293,306,900 7.12% 314,191,055 5.46% 331,351,570 Other Local Taxes 41,535,900 -5.72% 39,160,355 -13.03% 34,058,885 State Shared Taxes 15,955,176 2.27% 16,317,496 -3.23% 15,790,764 Licenses & Permits 7,297,648 3.59% 7,559,750 -6.30% 7,083,475 Revenue Other Agencies 234,188,537 26.22% 295,603,943 7.84% 318,792,405 Charges for Services 93,027,462 12.47% 104,632,241 20.67% 126,261,145 Interest, Use of Money 17,260,116 289.76% 67,272,358 8.87% 73,239,329 Interfund Reimbursements 24,095,956 32.62% 31,955,333 -20.91% 25,272,219
Total Budget 1,132,068,540 17.08% 1,325,373,652 7.34% 1,422,696,760
Fiscal 2009 Budget
All Funds Budget How the Budget is Spent
Legislative & Judicial Capital/Reserves 1.60% 5.49% General Government 2.86% Community Services 7.46%
Public Facilities 13.32%
Education 56.46%
Public Safety 12.82%
Audit Percent Budget Percent Approved
Fiscal 2007 Change Fiscal 2008 Change Fiscal 2009
Education 662,510,581 11.68% 739,898,003 8.58% 803,398,583 Public Safety 132,075,060 28.39% 169,574,949 7.56% 182,399,807 Public Facilities 120,856,692 42.97% 172,783,326 9.52% 189,234,971 Community Services 77,581,409 28.81% 99,936,197 6.22% 106,156,809 General Government 29,874,007 39.53% 41,683,052 -2.33% 40,712,193 Legislative & Judicial 18,716,171 16.90% 21,878,278 3.63% 22,672,893 Capital/Reserves 51,032,779 56.02% 79,619,847 -1.88% 78,121,504
Total Budget 1,092,646,699 21.30% 1,325,373,652 7.34% 1,422,696,760
Fiscal 2009 Budget
General Fund Revenues How the Budget is Funded
State Shared Taxes Licenses & Permits Charges for Services 1.85% 0.83% 1.22% Revenue Other Interest, Money/Fines Other Local Taxes Agencies 0.80% 2.95% 0.80% Interfund Reimbursements Income Taxes 2.96% 38.78% Prior Year's Funds 3.83%
Property Taxes 45.98%
Audit Percent Approved Percent Approved Fiscal 2007 Change Fiscal 2008 Change Fiscal 2009
Prior Year's Funds 21,282,000 77.33% 37,739,594 -13.37% 32,691,971 Property Taxes 337,533,066 4.87% 353,982,813 11.00% 392,914,621 Incom e Taxes 293,306,900 7.12% 314,191,055 5.46% 331,351,570 Other Local Taxes 28,635,048 -2.01% 28,060,355 -10.16% 25,208,885 State Shared Taxes 15,955,176 2.27% 16,317,496 -3.23% 15,790,764 Licenses & Permits 7,297,648 3.59% 7,559,750 -6.30% 7,083,475 Revenue Other Agencies 6,093,025 2.29% 6,232,343 10.33% 6,875,977 Charges for Services 10,997,355 3.32% 11,362,235 -8.05% 10,447,825 Interest, Money/Fines 17,260,116 -21.40% 13,566,140 -49.41% 6,862,780 Interfund Reimbursements 17,710,053 32.82% 23,521,924 7.44% 25,272,219
Total Revenues 756,070,387 7.47% 812,533,705 5.16% 854,500,087
Fiscal 2009 Budget
General Fund Expenditures How the Budget is Spent
Legislative & Judicial Capital/Reserves 2.51% General Government 8.56%
2.53%
Community Services 5.49%
Public Facilities 6.74%
Public Safety 11.23% Education 62.95%
Audit Percent Budget Percent Approved Fiscal 2007 Change Fiscal 2008 Change Fiscal 2009
Education 461,178,169 8.53% 500,521,432 7.47% 537,894,852 Public Safety 79,500,961 12.60% 89,514,379 7.21% 95,970,426 Public Facilities 55,707,522 9.46% 60,976,595 -5.51% 57,615,409 Community Services 37,350,713 14.69% 42,838,406 9.43% 46,878,133 General Government 20,561,267 14.66% 23,575,206 -8.48% 21,576,704 Legislative & Judicial 17,849,536 14.78% 20,487,840 4.66% 21,443,059 Capital/Reserves 51,032,779 46.22% 74,619,847 -2.01% 73,121,504
Total Expenditures 723,180,947 12.36% 812,533,705 5.16% 854,500,087
Fiscal 2009 Budget
Questions About the Budget
Every year, questions are asked about the budget. home. In this example we looked at a home The purpose of this section is to provide this infor- purchased in the first assessment area in 2002 for mation up front in the budget process. Unless other- $200,000. Homes in that area have had an annual wise noted, the questions and answers refer to the average assessment increase of 13.5%. That means General Fund Operating Budget of the county. that this home is now assessed at $425,399. However because of the 5% annual cap on taxable Q. How much revenue does a one-cent increase assessment increases that homeowner is paying taxes in the real property tax rate generate? based on an assessment of $268,019. At current tax rates that is a savings in FY 2009 of $1,596. A. Each one-cent increase in the real property tax rate along with an automatically generated a 2.5 cent Q. The General Fund portion of the Budget has increase in the personal property tax rate generates increased by $42.0 million. Increases in $3,878,359 in additional revenue. Education, Public Safety, Community Services and Legislative/Judicial were offset by Q. This year, the real property tax rate will be decreases in General Government, Public $1.014 per $100 of assessed valuation. This rate Facilities and Capital/Reserves. How were is the same as the current year. How will this those increased revenues distributed in the affect the tax bill of an owner of a home in budget and what percent of the increase or Howard County? decrease did each area receive?
The chart below shows property taxes paid for FY Education $37.4 million 89.1% 2008 and for FY 2009. The FY 2008 rate of $1.014 General Government -$1.5 million -3.5% remains the same for FY 2009. However, Public Safety $6.5 million 15.4% residential assessments increased on average 5.0% Community Services $4.1 million 9.6% over last year. That reassessment increase will be Public Facilities -$3.4 million -8.0% reflected in the taxes paid in FY 2009. Capital/Reserves -$2.1 million -5.0% Legislative/Judicial $1.0 million 2.4% Home Taxes Taxes Difference Value FY 2008 FY 2009 Q. What is the status of the County’s Rainy Day $250,000 $2,535 $2,662 $127 Fund? $300,000 $3,042 $3,194 $152 $350,000 $3,549 $3,726 $177 The Charter requires the county to maintain a Rainy $450,000 $4,563 $4,791 $228 Day Fund of up to 7% of the latest audit of general fund expenditures at the time the budget is adopted. It further requires any surplus the county generates Q. There is a 5% cap on the assessment go into the fund until that goal is reached. When the increase on which a homeowner can be taxed. goal is reached, any additional surplus can only be How has the cap affected the tax bills? spent on capital projects, one-time expenditures or debt reduction. The current balance of the Rainy This year the County estimates that the 5% cap will Day Fund is $45,095,430. For FY 2009 the save the homeowners $108.0 million. There are mandated level of the fund is based on audited about 67,500 homes that will receive this credit. spending for FY 2007. Seven percent of that That is an average savings of $1,600. Another way amount will require a Rainy Day Fund of to view this is to look at a example of an individual $49,312,575. The county ended FY 2007 with an
Fiscal 2009 Budget
undesignated surplus of $7,640,985. In addition, Fire and Rescue District Taxes: funds were desiganted in the FY 2007 financial statement to bring the fund up to the mandated Metropolitan Fire and Rescue District: level for FY 2008 and FY 2009. Real Property: 13.55 cents Personal Property: 33.875 cents Q. What is OPEB, and how is it funded? Rural Fire and Rescue District: OPEB is an acronym for Other Post Employment Real Property: 11.55 cents Benefits. These are benefits owed to County Personal Property: 28.875 cents employees (including the Board of Education, the Library, the Community College, the Economic Local Income Tax – Previously, this rate was Development Authority, and the Mental Health stated as a percent of the State income tax liability as Authority) for health care and insurance when they a “piggyback tax”. As a result of State Legislative retire. Starting in FY 2008 state and local action this rate has been restated as a percent of governments must begin to recognize these costs as Maryland Taxable Income. The rate in Howard a liability on their financial statements and establish County is 3.2%. a plan to fund them as they are incurred. The current actuarial report states that the county needs Admission Tax – Admissions and amusements are to put aside an additional $40 million a year above charged at 7.5% rate. All live shows, concerts, agri- annual premium costs to completely fund the tourism, and certain athletic activities are charged at liability. The county began funding this liability in a 5% rate. FY 2008 with a $14 million appropriation from fund balance. During this current fiscal year the county Recordation Tax - $2.50 for each $500 of value created an OPEB Trust to receive this payment, when property is sold and title recorded. invest it, and hold it for future OPEB costs. In the proposed FY 2009 Budget there is an another Mobile Home Tax – 10% of gross annual rents up appropriation from fund balance of $10 million in to $3,600. Amounts above that are taxed at 5%. surplus funds to be paid to the OPEB Trust. In addition, the county will begin to fund the OPEB Hotel Motel Tax – 5% of the room rental charges liability from current revenues. This is the first year for visitors using county motels and hotels. of an anticipated eight year phase in of the full liability cost. In addition to the appropriation from Local Property Transfer Tax – 1% of the value of fund balance this budget includes $5,012,500 in the property being transferred. This revenue is not current revenue allocated to the Board of Education, included in the General Fund, but is dedicated to the Community College, the Library and other special revenue funds as follows: 25% of the receipts County agencies to be paid to the Trust. for school land acquisition and construction, 25% for park construction and development, 25% for Q. What are the County tax rates for FY 2009? agricultural land preservation, 12.5% for housing and community development, and 12.5% for the fire There are no proposed changes in tax rates from last and rescue service. year. Q. What are the major changes in fees and The Property Tax Rate is $1.014 for real property charges in FY 2009? and $2.535 for eligible personal property owned by businesses in Howard County. There are several fees being increased in FY 2009 including:
Fiscal 2009 Budget
Handicapped Space violations will be increased from Water and Sewer User Charges $150 to $350. Fire Lane violations will be increased from $50 to $150. Fire Hydrant violations will be Water and sewer rates are increasing by 8% to offset increased from $45 to $50. Parking Meter and cost increases for purchased water and sewer violations will be increased from $20 to $25. services, treatment chemicals and propane, and electricity rates and increased usage. These costs Building Excise Tax help the County meet higher environmental standards for nutrient removal to discharge cleaner The Building Excise Tax rate on new construction water into the Patuxent River. Total costs are that is dedicated road expansion projects is increased increasing 8.8% in the fund. by 2.2%. This increase is indexed to the increase in the Engineering New Record Construction Cost Trash Collection Fees Index as permitted in the authorizing legislation Refuse and recycling collection fees will be increased $50 per year for residents with yard waste service For a complete list of fees and charges see the FY 2009 User and $35 for those without yard waste collection Fees and Charges book. service.
Public Safety Fees Q. What changes have been made in the total Community Service Fees charged by the Sheriff to number of county, education, and health people working to meet obligations of community employees? services sentences imposed by the Courts will be increased to offset county costs. For FY09 there are 164.00 new Board of Education positions requested, 13.96 positions for the Inspections and code enforcement services fees on Community College, and 1.0 for the Health inspections conducted by the Department of Fire Department. There are 40.48 new county and Rescue will be implemented. Previously these employees, for a net change of 25.12 positions. inspections had been conducted by the State Fire Twenty four of the positions are for the Police Marshall’s Office and a fee had been charged. When Department. this responsibility for these inspections was transferred to Howard County no fee was charged For more details regarding positions see pages 26 -28 of this for the inspection. This action will reinstate the fees and the new local fee will be the same as the State summary. fee that was previously charged.
Weekend inmate fees charged by the Department of Correction will increase from $12 to $36 per day to offset the daily cost of incarceration of $111.
Development Fees
Permit extensions for Electric, Plumbing, HVAC, and Fire Protection will be granted for a nominal fee so that citizens can maintain permits during slow building periods.
Parking Violation Fines
Fines for fire lanes, hydrants, and handicapped spaces parking violations and parking meter violations are being increased as indicated below. There is no change in parking meter rates.
Fiscal 2009 Budget
All Funds Budget
Education Outlook for 2009
• The Howard County Library will implement the results of a classification study. Potential earnings in each pay grade will increase nine to 15 percent. Part-time hourly pay will be based on the same scale as full-time hourly rates.
• This budget provides $27,618,294 in new county dollars to fund the priorities of the Board of Education for new and ongoing programs. An additional $3,439,027 is included for deposit into a new OPEB Trust Fund.
• The budget for Howard Community College includes $1,560,460 in new dollars to fund new and ongoing programs. An additional $94,220 is included in the budget for deposit into a new OPEB Trust Fund.
All Funds Budget 803,398,583 739,898,003 662,510,581
FY07Audit FY08 Budget FY09 Approved
FY FY % Increase 2008 2009 Decrease
Board of Education 645,300,450 695,490,245 7.78%
General Fund Operating 427,176,316 454,794,610 6.47%
OPEB 0 3,439,027
Debt Service 32,397,834 35,042,158 8.16%
Federal/State/Other 185,726,300 202,214,450 8.88%
Howard Community College 78,768,752 90,821,650 15.30%
General Fund Operating 23,635,010 25,195,470 6.60%
OPEB 0 94,220
Debt Service 2,938,151 3,719,481 26.59%
Federal/State/Other 52,195,591 61,812,479 18.42%
Howard County Library 15,828,801 17,086,688 7.95%
General Fund Operating 14,374,121 15,553,354 8.20%
OPEB 0 56,532
State of Maryland 754,480 754,480 0.00%
Other Library Generated 700,200 722,322 3.16% TOTAL 739,898,003 803,398,583 8.58%
Fiscal 2009 Budget
All Funds Budget
Public Safety Outlook for 2009
• Funding for 22 new sworn police positions to enhance patrol and to create a repeat offenders unit. • Funding for 2 new civilian positions to replace officers working in the public affairs & research and planning offices. • Funding for 5 replacement ambulances in Fire & Rescue. • Funding for 17 new cardiac monitors in Fire & Rescue.
All Funds Budget
182,399,807 169,574,949
132,075,060
FY07Audit FY08 Budget FY09 Approved
FY FY % Increase 2008 2009 Decrease
Police 80,391,191 86,878,969 8.07% General Fund Operating 76,645,170 82,781,143 8.01% Grant Fund 3,746,021 4,097,826 9.39%
Corrections 12,869,209 13,219,283 2.72% General Fund Operating 12,869,209 13,189,283 2.49% Grant Fund 0 30,000 100.00%
Fire & Rescue Service 76,314,549 82,301,555 7.85% Metropolitian Fire Tax Fund 58,592,666 61,827,165 5.52% Rural Fire Tax Fund 11,026,883 11,090,540 0.58% Grant Fund 6,695,000 9,383,850 40.16%
TOTAL 169,574,949 182,399,807 7.56%
Fiscal 2009 Budget
All Funds Budget
Public Facilities Outlook for 2009
• Funding for the Department of Public Works includes two new positions in the environmental services fund to support commercial and business recycling expansion as well as provide assistance at the county landfill.
• The Department of Public Works will expand curbside recycling with larger, easier to use containers. The Recycling Division is transferred to the Environmental Services Fund and will be supported by user fees in lieu of general taxes.
All Funds Budget 189,234,971 172,783,326
120,856,692
FY07Audit FY08 Budget FY09 Approved
FY FY % Increase 2008 2009 Decrease
Public Works 119,430,841 137,891,034 15.46% General Fund Operating 46,728,319 43,038,352 -7.90% Water & Sewer Fund 41,449,649 45,102,588 8.81% Environmental Services Fund 15,998,110 22,549,303 40.95% Grant Fund 1,525 7,000 359.02% Special Benefits Fund (W & S Debt) 15,253,238 27,193,791 78.28%
Inspections, Licenses & Permits 7,035,406 7,077,945 0.60% General Fund Operating 7,035,406 7,077,945 0.60%
Planning & Zoning 45,586,524 43,536,957 -4.50% General Fund Operating 6,482,315 6,770,077 4.44% Agricultural Land Preserv. Fund 38,382,319 36,358,373 -5.27% Grant Fund 721,890 408,507 -43.41%
Soil Conservation 730,555 729,035 -0.21% General Fund Operating 730,555 729,035 -0.21%
TOTAL 172,783,326 189,234,971 9.52%
Fiscal 2009 Budget
All Funds Budget
Community Services Outlook for 2009
• Funds are included for four new positions in Citizen Services at no added cost to the general fund
• Funds are provided to various community service agencies to continue to provide a variety of services to those in need in the community.
• Funding is included for Healthy Howard.
• Pay-go dollars will help purchase 14 replacement buses for the transit fleet.
• The Health Department will add one new county funded position for GIS/GPS services in addition to funds for health insurance, steps, position upgrades for county funded state merit positions
• The Mental Health Authority will continue operation of the Mobile Crisis Team seven days per week from noon to 11:00 p.m.
All Funds Budget
106,156,809 99,936,197 77,58 1,409
FY07Audit FY08 Budget FY09 Approved
Fiscal 2009 Budget
All Funds Budget
Community Services
FY FY % Increase 2008 2009 Decrease
Citizen Services 21,834,816 22,557,734 3.31% General Fund Operating 7,821,103 8,095,928 3.51% Grant Fund 14,013,713 14,461,806 3.20%
Community Services Partnerships 5,345,562 5,825,997 8.99% General Fund Operating 5,345,562 5,825,997 8.99%
Social Services 536,680 668,714 24.60% General Fund Operating 536,680 668,714 24.60%
Transportation Services 20,282,877 22,532,619 11.09% General Fund Operating 7,325,325 8,052,468 9.93% Grant Fund 12,957,552 14,480,151 11.75%
Health Department 19,335,840 21,137,105 9.32% General Fund Operating 8,296,382 9,463,638 14.07% State of Maryland 9,121,233 8,903,198 -2.39% Collections 1,918,225 2,770,269 44.42%
Mental Health Authority 310,000 330,000 6.45% General Fund Operating 310,000 330,000 6.45%
Recreation & Parks 31,875,418 32,682,116 2.53% General Fund Operating 12,788,350 14,018,864 9.62% Self Sustaining Fund 14,242,978 13,094,626 -8.06% Forest Conservation Fund 2,091,539 2,890,665 38.21% Grant Fund 147,275 148,510 0.84% Special Recreation Fund (Golf) 2,605,276 2,529,451 -2.91%
Maryland Extension Service 415,004 422,524 1.81% General Fund Operating 415,004 422,524 1.81%
TOTAL 99,936,197 106,156,809 6.22%
Fiscal 2009 Budget
All Funds Budget
Legislative & Judicial Outlook for 2009
• The Sheriff’s Office will work with the Police Department to more effectively manage the warrant function with an emphasis on Domestic Violence warrants. The Alternative Sentencing Program will be supported by increased client fees to offset county costs.
• The Circuit Court will add 2.8 positions to enhance case management and convert contingent employees to county merit to perform court reporting functions.
• Funds are included in the County Council budget for the Hearing Examiner to now hear zoning violations. The cost is offset by fines collected by the Department of Planning and Zoning.
All Funds Budget
22,672,893 21,878,278 18,716,171
FY07Audit FY08 Budget FY09 Approved
FY FY % Increase 2008 2009 Decrease
County Council 3,150,033 3,314,835 5.23% General Fund Operating 3,150,033 3,314,835 5.23%
Circuit Court 3,297,581 3,108,858 -5.72% General Fund Operating 2,482,060 2,535,756 2.16% Grant Fund 815,521 573,102 -29.73%
State's Attorney 6,515,028 6,931,146 6.39% General Fund Operating 6,334,007 6,685,857 5.55% Grant Fund 181,021 245,289 35.50%
Orphan's Court 47,485 46,085 -2.95% General Fund Operating 47,485 46,085 -2.95%
Sheriff's Office 6,324,990 6,522,434 3.12% General Fund Operating 5,931,094 6,110,991 3.03% Grant Fund 393,896 411,443 4.45%
Board of Elections 2,543,161 2,749,535 8.11% General Fund Operating 2,543,161 2,749,535 8.11%
TOTAL 21,878,278 22,672,893 3.63%
Fiscal 2009 Budget
All Funds Budget
General Government Outlook for 2009
• County Administration includes funds to begin an employee Wellness Program.
• Housing and Community Development will hire five additional positions to provide professional expertise in residential property management, administration, financial management and program design.
• The Department of Finance includes three new positions for the collection of recordation tax. There is also a new OPEB accountant included in the budget.
• Funding is included for one new position in the Technology & Communications for web development.
All Funds Budget
41,683,052 40,712,193
29,874,007
FY07Audit FY08 Budget FY09 Approved
FY FY % Increase 2008 2009 Decrease
County Executive 1,048,633 1,041,247 -0.70% General Fund Operating 1,048,633 1,041,247 -0.70%
County Administration 14,887,520 13,266,860 -10.89% General Fund Operating 10,007,219 7,975,947 -20.30% Grant Fund 4,880,301 5,290,913 8.41%
Finance 6,790,906 6,951,514 2.37% General Fund Operating 6,790,906 6,951,514 2.37%
Office of Law 2,965,041 3,167,402 6.82% General Fund Operating 2,965,041 3,167,402 6.82%
Economic Development 1,266,869 1,384,594 9.29% General Fund Operating 1,266,869 1,384,594 9.29%
Technology & Communications 802,788 982,250 22.35% General Fund Operating 802,788 982,250 22.35%
Housing & Comm. Development 13,227,545 13,844,576 4.66% Community Renewal Fund 9,608,910 10,280,801 6.99% Grant Fund 3,618,635 3,563,775 -1.52%
Howard County Revenue Authority 100,000 0 -100.00% General Fund Operating 100,000 0 -100.00%
Performance Awards 500,000 0 -100.00% General Fund Operating 500,000 0 -100.00%
Tuition Reimbursement 93,750 73,750 -21.33% General Fund Operating 93,750 73,750 -21.33%
TOTAL 41,683,052 40,712,193 -2.33%
Fiscal 2009 Budget
All Funds Budget
Capital, Debt Service & Reserves Outlook for 2009
• Included in this section are the non-education debt service related costs, and the contingency reserves of the county.
• Pay go funding is from current revenues and will be appropriated to the capital budget to pay for items that are not bond eligible and to the operating budget for various nonrecurring expenditures. Funding has been included in the capital budget as follows:
-Education $1.101 million -General/Police/Water & Sewer $8.172 million -Road resurfacing $9.32 million -Recreation & Parks $1.145 million -Traffic improvement $315 thousand
• Pay go funds are also included in the Operating Budget for:
-Other Post Employment Benefits (OPEB) $10 million -Transit Service buses $2.639 million
All Funds Budget
119 , 10 6 , 2 0 3 118,316,203
51,032,779
FY07Audit FY08 Budget FY09 Approved
FY FY % Increase 2008 2009 Decrease Pay-as-you-go 37,739,594 32,691,971 -13.37%
Debt Service (Non-Education) 35,130,253 38,929,533 10.81% Contingency Reserves 46,236,356 46,694,699 0.99%
General Fund Contingency 1,750,000 1,500,000 -14.29%
Grant Fund Contingency 5,000,000 5,000,000 0.00% Ag Preservation Fund Contingency 32,991,018 30,531,387 -7.46%
Rec. Self Sustaining Fund Contingency 564,180 1,764 -99.69%
Forest Conservation Fund Contingency 1,000,712 1,788,799 78.75%
Rec. Special Facilities Fund Contingency 93,432 0 -100.00%
Fire & Rescue Funds Contingency 337,429 3,211,377 851.72%
Housing Contingency 4,499,585 4,661,372 100.00%
TOTAL 119,106,203 118,316,203 -0.66%
Fiscal 2009 Budget
Employee Information Summary of Employees by Department/Agency
Actual Budgeted Approved Change Department/Agency Fiscal 2007 Fiscal 2008 Fiscal 2009 2008/2009
Board of Education 6,871.60 7,212.60 7,376.60 164.00 Howard Community College 427.65 455.29 469.25 13.96 Howard County Library 216.50 220.50 220.50 0.00 Sub-total Education 7,515.75 7,888.39 8,066.35 177.96
Health Department 210.60 206.00 207.00 1.00 Sub-total Other Agencies 210.60 206.00 207.00 1.00
County Executive 8.00 8.00 8.00 0.00 County Administration 140.58 141.58 127.10 -14.48 Dept. of Finance 51.50 56.50 57.50 1.00 Office of Law 24.00 24.00 24.00 0.00 Dept. of Planning & Zoning 64.88 68.88 69.88 1.00 Dept. of Police 550.00 590.00 614.00 24.00 Sheriff’s Office 69.00 74.00 74.00 0.00 Dept. of Fire & Rescue Services 361.35 404.35 404.35 0.00 Dept. of Corrections 141.00 144.00 144.00 0.00 Dept. of Recreation & Parks 246.18 256.48 256.48 0.00 Dept. of Public Works 418.93 435.38 437.38 2.00 Soil Conservation 7.00 7.00 7.00 0.00 Md. Cooperative Extension 1.75 1.75 1.75 0.00 Dept. of Citizen Services 119.13 123.00 122.80 -0.20 County Council 28.63 28.63 28.63 0.00 Circuit Court 23.60 25.60 29.40 3.80 State’s Attorney 67.20 69.40 70.40 1.00 Dept. of Inspections, Licenses & Permits 66.00 66.00 66.00 0.00 Dept. of Social Services 1.00 1.00 2.00 1.00 Dept. of Technology & Communication Services 58.00 71.00 72.00 1.00 Dept of Housing & Community Development 30.88 38.38 43.38 5.00 Transportation Services 1.00 1.00 1.00 0.00 Sub-total County Government Employees 2,479.61 2,635.93 2,661.05 25.12
TOTAL 10,205.96 10,730.32 10,934.40 204.08
Fiscal 2009 Budget
New Positions
Department Position Title Number of Positions
Circuit Court Legal Support Services Tech 1.00 Legal Support Services Specialist 1.80 Technical Support Tech 1.00
Citizen Services Human Services Specialist I .67 Human Services Specialist II 1.34 Humans Services Worker II .67
Finance Fiscal Specialist II 1.00
Housing & Community Dev Fiscal Specialist I 1.00 Administrative Analyst I 1.00 Human Services Specialist 1.00 Maintenance Mechanic II 2.00
Police Administrative Analyst I 2.00 Police Corporal 1.00 Police Sergeant 2.00 Police Lieutenant 1.00 Police Officer-Probationary 18.00
Public Works Utility Worker I 1.00 Planning Specialist II 1.00
State’s Attorney Administrative Technician 1.00
Technology & Communication Technical Services Manager I 1.00 Services TOTAL 40.48
Fiscal 2009 Budget
New Positions/Other Agencies
Department Position Title Number of Positions
Health Department GIS/GPS Support 1.00
Subtotal, Other Agencies 1.00
Howard Comm.College Faculty 7.00 Administrative 1.00 Professional 5.63 Support Staff .33
TOTAL 13.96
Board of Education General Fund Administration 3.50 Mid Level Administration 15.00 Instruction 81.50 Special Education 46.00 Health 8.00 Transportation 1.00 Operation of Plant 2.00 Maintenance of Plant 5.00 Community Services 2.00
*TOTAL Board of Education 164.00
*Net Total of new positions not including positions added during FY08, moved from grants/restricted funds or deleted
Fiscal 2009 Budget
General Fund Revenue Other Revenues Howard County’s budget is made up of over 100 revenue sources. This diversity provides stability to Other Local Taxes the revenue stream. However, two sources, property tax and income tax, make up 85 percent of the total Other local taxes include the recordation tax, current revenue. The performance of these two admissions & amusement tax, the hotel/motel tax, revenues in large measure determines the health of and mobile home tax. For the past several years the the budget. strong local real estate market has provided strong
growth in the recordation tax. However the Property Tax bursting of the “real estate bubble” has resulted in a
decline in this revenue. Other revenues in the The property tax makes up 46 percent of general category are showing little or no growth. fund revenues. The tax due is determined by multiplying the assessed value of the property by the State Shared Taxes & Revenue From Other tax rate for each $100 of assessed value. The State Agencies of Maryland uses a triennial assessment system to determine the value of property for taxing purposes. For Fiscal Year 2009 the assessable base is projected State revenue as a major source has largely to grow by 13 percent from reassessments. The disappeared from the general fund of the county. actual growth in property tax revenues will be less All undesignated state revenue has been eliminated. because the county applies a 5 percent cap on Only highway gas tax funds and state aid for police growth in assessments in one year. For FY 2009 the protection remain. For FY 2009 state revenues from proposed tax rate is the same as last year, $1.014 for Highway User Fees and Aid for Police Protection real property and $2.535 for corporate personal are expected to remain at the same level as received property. in the current year. State funding for education has increased via the Bridge to Excellence in Education Income Tax Act (Thornton Funds). Those funds go directly to the Board of Education and are not received by the The income tax in Howard County makes up 39% general fund. of general fund revenues. It is the most economically sensitive revenue in the county. Charges for Services & Licenses & Permits Previously the rate was stated as a percent of the State tax due. As a result of State Legislative Action The other revenues of the county are made up of this rate was restated as a percent of Maryland Net charges for services provided to individuals or Taxable Income. The rate in Howard County is businesses and license and permit fees largely as a 3.2%. Revenue from the income tax is derived from part of the development process. Fees for services personal income from county residents such as are usually designed to recover the cost of the salaries and social security payments as well as service provided. Descriptions and explanations for income from capital gains, interest, and some these revenues are included in the User Fees and business income. Howard County continues to lead Charges book for FY 2009 that is available from the the State of Maryland in median household income, Howard County Budget Office. estimated to be $93,050 in 2006. The location between two large metropolitan areas (Washington, Interest/Money/Fines DC and Baltimore), the high educational level of the labor force, and continued job growth should ensure This portion of revenues has declined from the stability in the income tax revenue stream. previous year because of a decrease in investment income. Other major sources of revenue in this section are from fines from tickets for running red lights and false alarm fines that are both expected to remain stable in FY 2009.
Fiscal 2009 Budget
Interfund Reimbursements
This revenue includes funds that are paid to the General Fund from dedicated revenue sources to reimburse the general fund for services it has provided to those funds. Most of these funds come from the Utility Water and Sewer Fund and the Environmental Services Fund.
Funds From Prior Years
This section includes surplus funds from the prior year’s budget that were in excess of that needed to maintain the Rainy Day Fund of the county at the charter mandated levels. These funds may only be used for pay-go capital projects or one time expenses per the Howard County Charter. In FY 2009 this section also includes surplus fund balance transferred from two internal service funds, the Employee Health Insurance Fund and the Fleet Maintenance Fund.
Fiscal 2009 Budget
The Budget Stabilization Account Capital and Debt Policy The Howard County Charter requires the county to maintain a Rainy Day Fund of “up to” 7 percent of The county funds its capital program based on the the latest audit of general fund expenditures at the requirements of the General Plan and supporting time the budget is adopted. It further requires any master plans for recreation & parks, human services, surplus the county generates go into the fund until schools, water & sewer, solid waste, libraries, fire that goal is reached. When the goal is reached, the stations and public facilities. The county uses an surplus can only be spent on capital projects, one- annual debt affordability process to determine time expenditures or debt reduction. The current reasonable debt levels. balance of the Rainy Day Fund is $45,095,430, which meets the mandated 7% level. For FY 2009 the The county plans long and short-term debt issuance mandated level of the Fund is based on audited to finance its capital budget based on cash flow spending for FY 2007. Seven percent of that amount needs, sources of revenue, capital construction will require a Rainy Day Fund of $49,312,515. The periods, available financing instruments and market county ended FY 2007 with an undesignated surplus conditions. The county finances capital needs on a of $7,640,985. In addition, funds were designated in regular basis, dictated by capital spending patterns. the FY 2007 financial statement to bring the fund up External financial specialists assist the county in to mandated levels for FY2008 and FY2009. developing a bond issuance strategy, preparing bond documents and marketing bonds to investors. Bonds Policy on Maintaining the Account at issued by the county mature over a term matching Mandated Levels the economic life of the improvements they finance.
General improvements are sold as Consolidated The County Executive has adopted the following Public Improvement bonds with 20 year terms and policy that will be used to maintain the Rainy Day water & sewer improvements into Metropolitan Fund: District Bonds with 30 year terms. Debt obligations
are generally issued via competitive sale. However, Transfers to the General Fund and/or under-funding the county may use a negotiated sale process when it of the Budget Stabilization Account will be addressed provides significant savings and/or if the terms of as quickly as possible. The primary method of filling the offering are sufficiently complex that the bond the account is to use estimated or un-appropriated issue might be compromised in a competitive sale. surpluses. If the account falls below the mandated
Charter level for two fiscal years the county will (The preceding is a synopsis of a comprehensive debt replenish funds by direct appropriation. In the fiscal policy that is available from the Director of Finance.) year following the two-year period, a direct line item appropriation is to be included in the operating budget. This direct appropriation to the operating budget will continue until the Budget Stabilization Account reaches the targeted level.
If it is not financially feasible for the county to budget a 25% direct appropriation of the amount required making up the difference, the county will budget a lesser amount, and reaffirm its commitment to fully replenish the reserve funds used, but over a longer period of time. When economic conditions improve, the county will again appropriate 25% of the difference between the maximum Budget Stabilization Account level and the existing balance. The direct budget appropriations will continue until the account is back to fully funded status.
Fiscal 2009 Budget
The Capital Budget
The capital budget includes the funds to construct The Debt Affordability Process major government facilities such as roads, bridges, schools, fire stations, etc. Capital projects usually To determine reasonable debt levels for the county take more than one year to complete, unlike as part of the capital budget process, each year the operating budgets which cover only one year. The County Executive appoints a Spending Affordability budget for any one project may include money Committee consisting of individual citizens with which has already been spent, additional funds for fiscal expertise and county officials to review the the next year, and planned expenditures for five county’s ability to absorb and pay for bond debt. years in the future. This review has become a regular function of the budget process and includes recommendations made Capital projects are funded by a number of revenue by the committee regarding how much new debt can sources, including bonds, pay-go cash, developer be afforded by the county without overburdening contributions, transfer tax and utility funds and itself with debt service payments. In order to make grants. Because the projects are usually major its recommendations, the committee examines the facilities, the county often borrows money to pay for following measures: them over a long period. The borrowed money, called bonds, is repaid through the operating budget 1. Debt measured as a percent of the county’s debt service payments much like a homeowner assessable base. The County Charter limits makes mortgage payments. For Fiscal Year 2009 the county debt to 12% of the assessable the county has budgeted debt service payments of base, which has been adjusted to 4.8% $77,691,172 in the general fund. based on 100% assessment levels.
The capital program is a plan showing anticipated 2. Per capita debt measured as a percent of the capital projects in the five years following the capital jurisdictions per capita personal income. budget. 3. Debt measured against the population on a per capita basis. The Role of the Capital Budget in the Adequate Public Facilities Process 4. Debt Service (the repayment of bond principal and interest) as a percent of Since the 1990’s the county has had an adequate current general fund revenues. public facilities ordinance to provide planning predictability for the county. The legislation In addition, the committee reviews multi-year requires the testing of proposed development for projections of the county’s revenues and adequacy of schools and roads as a condition of expenditures to determine debt affordability in subdivision or site development plan approval. The the context of the county’s future growth, county in turn is required to adopt ten year plans for economic conditions, service needs and overall its infrastructure of schools, roads, solid waste, fiscal situations. water & sewage, and other governmental functions. These master plans are used to determine the For FY 2009 the committee recommend that adequacy of infrastructure necessary to allow the county restrict the amount of new General development. As such, the capital budget is the Obligation Bonds authorized in the budget to vehicle for determining how development will $100 million. The Capital Budget as submitted proceed in the county. by the County Executive to the County Council follows that recommendation.
The Howard County Capital Budget is published separately from the operating budget; however, the County Executive’s Capital Budget Message, a summary and area maps highlighting capital projects follow.
April 1, 2008
The Honorable Courtney Watson Chairperson, Howard County Council 3430 Courthouse Drive Ellicott City, Maryland 21043
Dear Chairperson Watson:
I am pleased to submit to you the proposed Fiscal Year 2009 Capital Budget for Howard County. This year we received budget requests for many worthy projects, but we are also faced with challenging economic times. We do not have the necessary resources to adequately fund all budget requests and community needs. Accordingly, the budget I am submitting balances the County’s needs and resources and maintains a strong commitment to the priorities which are critical to the continued success of our community – education, public safety, natural and community resources, and infrastructure maintenance.
To help keep our public school system the best in Maryland, this budget dedicates $80.47 million for school construction and renovations. This funding includes projects at Northfield and Elkridge Elementary Schools, important systemic renovations at Clemens Crossing and Waterloo Elementary Schools, and infrastructure and technology maintenance programs.
As you know, the proposed renovation of Mt. Hebron High School has generated intense discussion. At this time, there is not yet final agreement between the Board of Education and the community on the best way to proceed with this project. While I have included in this year’s budget the full $27 million requested by the Board of Education for the project, this funding is reserved in a contingency fund in the General County section of the budget. When a final decision is reached, we will work with the County Council to transfer these funds into the Mt. Hebron project. I have been pleased with the progress of recent discussions, and this approach will enable these discussions to continue without an artificial deadline, allowing all parties to work towards a consensus.
In addition to our public school system, I am also committed to supporting the continued educational excellence of our community college and our library system. The capital budget sets aside $16.9 million for Howard Community College, which includes $9 million in local bond funding as well as State funding for the continuation of the renovation of the Student Services/Clark Building.
The Howard County Library system is an essential component of the success of our community, and I firmly believe that we have the best library system in the country. To expand and improve its quality, I have included $7.7 million in the budget to begin construction of the “new” Miller Library and Historical Center. The oldest library building in the County will become our newest. The addition of the Historical Center in partnership with the Howard County Historical Society will enhance the library as a community resource.
Strengthening our individual communities is critical to the continued success of Howard County as a whole. Communities are strengthened by places where residents can gather, participate in programs, and share experiences. We have already seen the benefits of such a center in Glenwood, and I am pleased to say that I have included $14.3 million in the budget to complete construction of the North Laurel Community Center and $4.4 million for design and construction of the adjacent North Laurel Park. Together, these two community investment projects will significantly boost the overall quality of life in this area of the County.
In addition to the North Laurel Park, the Recreation and Parks section of this budget includes $9.51 million for the completion of construction of the Robinson Nature Center, a “green” building that will include environmental education opportunities for our students and citizens. A reflection of this administration’s focus on sustainability, this building will serve as a model for community involvement in environmental protection.
As important as the Robinson Nature Center is in furthering long-term sustainability in our community, we are also making significant investments in projects that will lead to immediate and direct improvements to our environment. For instance, this budget contains $200.6 million in projects to maintain and enhance our water and sewer system. These investments will ensure that water used in our households is returned clean and pure to our streams, rivers, and ultimately, the Chesapeake Bay. The largest portion of this money will be used to fund a new nitrogen removal system that will dramatically improve our operations at the County’s waste water treatment plant.
Enhancing our community also means continuing to improve services which protect our citizens from harm. This budget includes $2.9 million to begin the construction of a new fire station at Route 100 and Meadowridge Road and $600,000 to continue the Rural Fire Protection Program, which started last year to augment fire protection for rural areas of the county not served by public water and sewer. I believe that all citizens should have the same high level of fire protection and emergency response no matter where they live in the County. This budget also provides $3.2 million for new fire and rescue vehicles.
In addition to these priority issues, the budget shows a strong commitment to maintaining and improving County infrastructure. Road resurfacing projects total $9.9 million, and Road construction projects total $19.4 million, of which $14.7 million are funded by Road Excise Tax bonds. We have also included $4.5 million for bridge and storm drainage maintenance and upgrades.
As we look to increase government efficiency and cost savings, we must make critical improvements to our technology infrastructure. The proposed budget includes $6.7 million for several technology infrastructure upgrade projects to improve local area networks, update the software that supports our public safety efforts, and create a robust, scalable wide area network that will allow Howard County Government to become more efficient in our internal operations and more accessible to the public.
As you and your colleagues on the Council are well aware, we have been wrestling with how to deal with our outdated and inefficient government buildings for some time. We came into office with an existing proposal to construct a new County office building and centralize government functions at the current Ellicott City campus. However, as cost estimates for the proposed consolidated County Government campus exceeded $250 million, it became clear that we simply could not afford this approach. Therefore, I am proposing that we renovate our existing buildings and acquire essential office space in an area where we can better serve our residents and be a catalyst for neighborhood revitalization. This approach will save the county close to $100 million when compared to the construction of a new building.
This budget revises the description of the capital project for the government service campus to allow for the renovation of the Howard, Dorsey and Gateway Buildings and allow for the County to purchase needed space in the Oakland Mills community. This project will take several years to complete, and this year we will concentrate on the renovation of the Howard Building and the purchase of office space in Oakland Mills. Towards that end, this budget includes an additional $2.5 million in bonds, $4.6 million in pay-as-you-go funding and $13.3 million from the sale of surplus government land. As I have shared with you, the systems in the Howard Building are close to failure and we can not continue to postpone action on this problem. I believe that this solution is the most cost effective way to proceed.
The total Capital Budget of $420.8 million includes $100.0 million in new General Obligation bonds, an amount within the limit recommended by the Spending Affordability Committee. In addition, the budget includes funding of $25.7 million in water quality bonds and $137.9 million in Metropolitan District bonds, as well as $20.0 million in pay-as-you-go funds and $13.5 in Transfer Tax revenue. Based on an updated review of revenue and expenses related to the education surcharge bill, we were able to generate an additional $12.2 million in bonds for education from the Education Excise Tax.
Balancing the infrastructure needs of our County while remaining within the limits of the resources available to us is a delicate and challenging process. The initial Capital Budget requests totaled $533.7 million and required that a number of projects be deferred in order to balance available funding sources.
Our budget pressures have become even greater for Fiscal Year 2009 and beyond due to the new accounting procedure requiring state and local governments to begin funding Other Post Retirement Benefits (OPEB). I believe this proposed Capital Budget for FY 2009 provides funding for our most needed projects and complements and supports our operating budget needs.
I am pleased with the Capital Budget for FY 2009, and yet I am keenly aware of the long list of capital projects which will require significant additional funding in the near future. Over the coming years, our Capital Budget pressures will intensify drastically. We must be prepared to make tough decisions as we look at future revenue sources and how we will fund additional community priorities.
As you begin your review of the FY 2009 Capital Budget, I am confident that we will continue to work together to provide the infrastructure and community resources Howard County needs to continue to be one of the best communities in the United States. Should you have any questions during your review process, my staff is available to provide assistance.
Sincerely,
Ken Ulman County Executive
Howard County, MD Council Approved 2009 5 Year Capital Improvement Program Summary (In Thousands of $)
Prior FISCAL 2009 Total 5 Year Program Title Appropriation Budget Appropriation Fiscal 2010 Fiscal 2011 Fiscal 2012 Fiscal 2013 Fiscal 2014 Program Bridge Improvements 17,696 1,310 19,006 2,200 250 1,150 150 - 22,756 Storm Drainage 23,216 3,499 26,715 6,950 5,855 4,590 5,090 2,500 51,700 Road Resurfacing 20,155 9,320 29,475 11,870 8,870 8,870 2,750 2,000 63,835 Road Construction 213,459 19,122 232,581 32,590 7,945 6,295 3,075 1,205 283,691 Sidewalk/Curb Projects 10,459 (1,165) 9,294 3,185 2,185 2,233 1,285 530 18,712 Traffic Improvements 9,185 1,450 10,635 1,780 1,170 870 300 50 14,805 General County 128,163 49,338 177,501 50,040 61,345 6,660 1,750 2,470 299,766 Fire 47,533 5,510 53,043 26,905 17,060 3,500 3,500 1,200 105,208 Library 3,150 7,845 10,995 22,720 16,560 21,885 - - 72,160 Police 6,659 (144) 6,515 2,040 5,820 - - - 14,375 Recreation & Parks 78,519 19,411 97,930 26,316 12,851 16,993 13,626 5,111 172,827 Agricultural Preservation 120,608 - 120,608 - - - - - 120,608 Community Renewal 14,300 1,000 15,300 4,000 4,000 1,000 - - 24,300 Sewer 189,421 178,948 368,369 10,769 2,527 1,992 600 - 384,257 Water 152,788 19,613 172,401 26,275 8,227 1,264 1,014 1,014 210,195 Board of Education 380,500 80,466 460,966 121,355 128,508 107,609 102,405 79,911 1,000,754 Community College 131,908 18,289 150,197 25,080 52,084 58,987 44,330 44,262 374,940 Total Capital 1,547,719 413,812 1,961,531 374,075 335,257 243,898 179,875 140,253 3,234,889
May 27, 2008 Howard County, Maryland Howard County, MD Council Approved 2009 Capital Budget by Source of Funds (In Thousands of $)
MD Storm Ed Water Current Pay As Excise Excise School Drain G.O. Developer Transfer Utility Excise College Quality Metro Program Title FY You Go Tax Bonds PSIAC Fund Bonds Contrib. Other Grants Tax Fund Bonds Bonds Bonds Bonds IAC Bridge 1,310 750 (245) 690 115 Improvements Storm 3,499 50 2,509 30 10 900 Drainage Road 9,320 9,320 Resurfacing Road 19,122 14,0482,735 242 2,800 180 (883) Construction Sidewalk/ (1,165) (1,300) 35 100 Curb Projects Traffic 1,450 315 200 500 435 Improvements General 49,338 9,325 (2,500) 28,541 12,4301,542 County Fire 5,510 (365) 4,375 1,500 Library 7,845 7,755 90 Police (144) (144) Recreation & 19,411 1,145 13,506 1,5222,238 1,000 Parks Agricultural Preservation Community 1,000 1,000 Renewal Sewer 178,948 (909) 1,700 250 13,210 4,172 25,670131,120 3,735 Water 19,612 (100) 300 9,482 6,7403,190 Board of 80,466 1,101 18,265 38,950 10,000 12,150 Education Community 18,289 9,000 1,4007,889 College Total Capital 413,812 20,053 12,298 2,690 18,265 50 100,028 5,265 20,202 25,201 13,500 13,654 12,150 0 25,670 137,860 6,925
May 27, 2008 Howard County, Maryland Howard County, MD Council Approved Capital Budget Extended Summary For Fiscal Year 2009 (In Thousands of $)
Total Extended Appropriation 5 Year Capital Capital Program Title Total Program Fiscal 2015 Fiscal 2016 Fiscal 2017 Fiscal 2018 Program Bridge Improvements 19,006 3,750 - - - - 22,756 Storm Drainage 26,715 24,985 - - - - 51,700 Road Resurfacing 29,475 34,360 2,000 1,000 - - 66,835 Road Construction 232,581 51,110 155 - - - 283,846 Sidewalk/Curb Projects 9,294 9,418 100 - - - 18,812 Traffic Improvements 10,635 4,170 - - - - 14,805 General County 177,501 122,265 13,195 830 95 65 313,951 Fire 53,043 52,165 1,200 1,200 1,200 - 108,808 Library 10,995 61,165 - - - - 72,160 Police 6,515 7,860 - - - - 14,375 Recreation & Parks 97,930 74,897 711 711 711 - 174,960 Agricultural Preservation 120,608 - - - - - 120,608 Community Renewal 15,300 9,000 - - - - 24,300 Sewer 368,369 15,888 - - - - 384,257 Water 172,401 37,794 1,014 763 763 - 212,735 Board of Education 460,966 539,788 76,020 75,100 75,600 76,100 1,303,574 Community College 150,197 224,743 3,620 8,010 2,035 1,270 389,875 Total Capital 1,961,531 1,273,358 98,015 87,614 80,404 77,435 3,578,357
May 27, 2008 Howard County, Maryland Howard County, MD CAPITAL PROGRAM SUMMARY (in 000's)
5yr Capital PRIOR FISCAL 2009 TOTAL Improvement Extended Appropriation Budget Appropriation Program Program Total TOTAL PROJECT
TRANSPORTATION 294,170 33,536 327,706 127,793 3,255 458,754 OTHER PROGRAMS 134,908 1,000 135,908 9,000 0 144,908 GENERAL COUNTY PROGRAM 185,505 62,549 248,054 243,455 17,785 509,294 RECREATION PARKS 78,519 19,411 97,930 74,897 2,133 174,960 WATER and SEWER 342,209 198,561 540,770 53,682 2,540 596,992 EDUCATION 512,408 98,755 611,163 764,531 317,755 1,693,449 TOTAL Expenditures 1,547,719 413,812 1,961,531 1,273,358 343,468 3,578,357
REVENUES BONDS 443,943 100,028 543,971 966,931 327,870 1,838,772 EXCISE TAX BACKED BONDS 152,348 2,690 155,038 32,785 0 187,823 METRO DISTRICT BOND 148,818 137,860 286,678 27,425 0 314,103 EDUCATION EXCISE BONDS 60,430 12,150 72,580 0 0 72,580 COLLEGE REVENUE BACKED BOND 13,301 0 13,301 8,310 0 21,611 UTILITY CASH 92,720 13,654 106,374 24,670 2,540 133,584 IN-AID of CONSTRUCT UTILITIES 19,529 6,925 26,454 1,000 0 27,454 PAY AS YOU GO 60,794 20,053 80,847 46,207 4,293 131,347 EXCISE TAX 28,267 12,298 40,565 4,430 0 44,995 TRANSFER TAX 116,196 13,500 129,696 22,531 0 152,227 STORM DRAINAGE FUND 4,080 50 4,130 500 0 4,630 GRANTS 124,774 25,201 149,975 128,369 5,065 283,409 WATER QUALITY State Bond Loan 63,081 25,670 88,751 0 0 88,751 STATE AID for SCHOOLS 66,918 18,265 85,183 0 0 85,183 DEVELOPER CONTRIBUTION 11,896 5,265 17,161 955 0 18,116 OTHER SOURCES 140,624 20,202 160,826 9,245 3,700 173,771 TOTAL Revenues 1,547,719 413,812 1,961,531 1,273,358 343,468 3,578,357
May 27, 2008 Howard County, Maryland Fiscal 2009 Budget
Regional Capital Projects Map
To provide useful summary information on the Capital Budget, the FY09 Capital Budget is being presented on a county map. For purposes of display the county is divided into seven (7) geographic areas. A list of the capital projects for which funding is proposed by area follows. This list of projects provides the # and name. Details for each project listed may be found in the FY09 Capital Budget Detail book, located in every branch of the Howard County Library and on the county website at www.howardcountymd.gov. The maps used in this presentation are courtesy of the Department of Technology and Communication Services, Geographical Information System (GIS).
Fiscal Year 2009 Budget Summary
Columbia Area FY 2009 Capital Projects Map Project # Name D1147 FY2006 FARMINGTON COURT DRAINAGE E1006 FY2007 CENTENNIAL LANE ELEM ADDITION/CAFETORIUM E1016 FY2009 HIGH SCHOOL TECHNICAL EDUCATION PGM EXPANSION F5551 FY2004 BANNEKER FIRESTATION REDEVELOPMENT J4157 FY2008 MINSTREL WAY EXTENDED J4204 FY2005 US 29 IMPROVEMENTS J4207 FY2009 OAKLAND MILLS ROAD IMPROVEMENTS J4222 FY2008 SNOWDEN RIVER PARKWAY WIDENING J4224 FY2008 GATEWAY at ROBERT FULTON INTERSECTION IMP M0533 FY2006 STUDENT SERV/CLARK BLDG RENOVATIONS M0540 FY2008 SAFETY COMPLIANCE and FACILITY RENEWALS N3102 FY2000 BLANDAIR REGIONAL PARK N3963 FY2009 SPINAL PATHWAY REHAB and EXPANSION S6232 FY2001 SEWER CORROSION CORRECTION PROGRAM W8200 FY2007 US29 WATER PUMP STATION IMPROVEMENTS W8265 FY2005 US 29/BROKEN LAND PARKWAY 30" WATER
Elkridge Area FY 2009 Capital Projects Map Project # Name B3831 FY2007 RIVER ROAD BRIDGE-ROCKBURN (H0-6) B3856 FY2001 OLD MONTGOMERY RD BRIDGE (HO-9) E1008 FY2008 ELKRIDGE ELEMENTARY ADDITION F5967 FY2006 ELLICOTT CITY/COLUMBIA FIRESTATION J4110 FY1991 DORSEY RUN ROAD - SOUTH LINK J4136 FY1994 MARSHALEE DRIVE IMPROVEMENTS J4232 FY2009 SELNICK DRIVE EXTENSION M0537 FY2008 BELMONT CONFERENCE CENTER N3105 FY1995 MEADOWBROOK PARK N3107 FY2000 ROCKBURN BRANCH PARK Fiscal Year 2009 Budget Summary
Project # Name S6260 FY2007 ROCKBURN HILL ROAD SEWER W8257 FY2004 ELKRIDGE WATER MAIN REHAB / REPLACE W8285 FY2009 MISSION ROAD WATER MAIN EXTENSION W8286 FY2008 DUCKETTS LANE WATER MAIN REHABILITATION
Ellicott City Area FY 2009 Capital Projects Map Project # Name B3835 FY2006 HENRYTON ROAD BRIDGE (H0-105) C0182 FY1985 PUBLIC SAFETY EDUCATION CENTER C0264 FY1998 SYSTEMIC FACILITY IMPROVEMENTS C0282 FY2001 GOVERNMENT SERVICE CAMPUS C0299 FY2005 WASTE MANAGEMENT IMPROVEMENTS E1005 FY2007 MT HEBRON HIGH SCHOOL RENOVATION E1013 FY2009 NORTHFIELD ELEM RENOVATION J4170 FY2004 ROGER'S AVENUE IMPROVEMENTS J4179 FY2000 NORTH RIDGE ROAD J4205 FY2006 MARRIOTTSVILLE ROAD IMPROVEMENTS J4215 FY2007 MARRIOTTSVILLE ROAD from US40 to MD144 J4218 FY2009 OLD COLUMBIA PIKE AT BRITTANY DRIVE J4225 FY2008 ELLICOTT CENTER DR CONNECTION to ROGERS L0012 FY2007 MILLER LIBRARY/HISTORICAL CENTER P4925 FY2007 RENOVATION OF THE 911 CENTER P4926 FY2009 CHILD ADVOCACY CENTER P4927 FY2009 CRIMINAL INVESTIGATIONS BUREAU BLDG S6253 FY2006 CARLEE RUN COURT SEWER EXTENSION S6261 FY2007 PUBLIC SAFETY TRAINING CENTER SEWER EXTEN S6266 FY2009 MD99 at TILLER DRIVE WATER and SEWER EXT S6270 FY2009 DALTON DRIVE SEWER EXTENSION W8243 FY2002 US29/TOLL HOUSE RD MAIN REPLACEMENT W8263 FY2004 MARRIOTTSVILLE RD ELEVATED TANK Fiscal Year 2009 Budget Summary
Project # Name W8264 FY2004 FREDERICK RD PUMP STATION UPGRADE W8290 FY2009 BUREAU of UTILITIES MAINT YARD UPGRADE
North Laurel Area FY 2009 Capital Projects Map Project # Name B3855 FY2000 GUILFORD ROAD / CSX BRIDGE (HO-194) C0304 FY2006 NORTH LAUREL PARK COMMUNITY CENTER D1150 FY2005 HIGH RIDGE DRAINAGE D1156 FY2006 MADISON AVE CULVERT REPLACEMENT J4229 FY2008 WHISKEY BOTTOM ROAD IMPROVEMENTS N3940 FY2000 NORTH LAUREL PARK S6189 FY2001 N LAUREL PUMP STATION RENOVATIONS S6245 FY2003 NITROGEN LOADING REDUCTION
Savage Area FY 2009 Capital Projects Map Project # Name C0285 FY2002 US1 CORRIDOR REVITALIZATION D1155 FY2006 LINCOLN DRIVE at CEDAR VIL PARK DRAINAGE F5963 FY2004 EMERGENCY CONTROL SIGNAL SYSTEM J4148 FY2000 DORSEY RUN ROAD EXTENSION J4175 FY2000 GUILFORD ROAD IMPROVEMENTS J4181 FY2003 GUILFORD RD (US1 to DORSEY RUN RD) J4182 FY2002 DORSEY RUN ROAD IMPROVEMENTS J4206 FY2007 MONTEVIDEO ROAD IMPROVEMENTS J4214 FY2007 GUILFORD AT VOLLMERHAUSEN IMPROVEMENTS K5040 FY2005 GUILFORD RD PEDESTRIAN/BIKE IMPROVE N3957 FY2003 TROY PARK & HISTORIC REHABILITATION S6175 FY2001 LITTLE PATUXENT PARALLEL SEWER S6243 FY2003 JONES ROAD SEWER EXTENSION S6264 FY2008 LPWRP CAPITAL REPAIRS S6951 FY2006 LITTLE PATUXENT WATER RECLAM FAC MAINT Fiscal Year 2009 Budget Summary
Project # Name W8249 FY2003 MEADOWRIDGE RD MAIN REHABILITATION W8262 FY2004 GUILFORD ELEVATED WATER TANK W8292 FY2009 DORSEY RUN ROAD PHASE B WATER MAIN
Scaggsville Area FY 2009 Capital Projects Map Project # Name J4142 FY1998 HALL SHOP ROAD IMPROVEMENTS J4217 FY2007 TOWER DRIVE DRAINAGE AND SIDEWALKS N3960 FY2006 ROBINSON PROPERTY NATURE CENTER W8280 FY2007 FULTON ELEVATED TANK and PUMPING STATION
Western County Area FY 2009 Capital Projects Map Project # Name C0314 FY2009 WEST FRIENDSHIP FIRESTATION PROPERTY ACQ E0972 FY2003 BUSHY PARK ELEMENTARY REPLACEMENT/RENOV E1014 FY2009 TRIADELPHIA RIDGE/FOLLY QUARTER SBR F5972 FY2008 RURAL FIRE PROTECTION PROGRAM J4156 FY2006 BRIGHTON DAM ROAD J4184 FY2004 TRIADELPHIA MILL/HIGHLAND INTERSECT J4190 FY2004 TEN OAKS at MD108 IMPROVEMENTS J4198 FY2006 WOODBINE/WELLER RD IMPROVEMENTS J4223 FY2008 BURNTWOODS CURVE ELIMINATION N3932 FY2000 WESTERN REGIONAL PARK S6259 FY2006 LISBON COMMUNITY SEWERAGE S6269 FY2009 ASHLEIGH KNOLLS SHARED SEWAGE DISP FAC UPGD Fiscal 2009 Budget
About Howard County
History and residents alike are attracted by the Merriweather The county was formed in 1851, and bears the name Post Pavilion, a dinner theater, the Howard County of Colonel John Eager Howard, the fifth Governor Center for the Arts, cinema, and a number of of Maryland. Mills and ports along the Patapsco seasonal festivals. In Ellicott City, a major point of River, and the construction of the B & O Railroad interest is the B & O Railroad Museum, the first through Ellicott City, played a significant part in the terminus of the Baltimore and Ohio Railroad county’s early development. The county was outside Baltimore City. predominately agricultural in character until 1966, when construction began on the new town of Howard County is situated in the heart of the Columbia. The county’s population has grown dynamic corridor between Washington, D.C. and approximately 500 percent since then, and it is now Baltimore, which combined comprises the fourth one of the wealthiest in the nation. Under a home largest market in the United States. Howard rule charter since 1968, the county is governed by an County’s ideal geographic location has resulted in elected County executive and five-member council. the substantial growth of a wide variety of industries. A diverse business base thrives in the Today county, taking advantage of a friendly business Howard County, Maryland is 251 square miles in climate, a highly educated workforce and superb area, and is home to approximately 280,000 quality of life. Howard County’s corporate citizens residents. It is a unique mixture of urban, rural and range from high technology, telecommunications suburban communities. The planned city of and biotechnology companies to multinational Columbia is a central part of the county landscape. corporations, research and development firms, and The county is located directly between Baltimore, wholesale distributors. The county’s approximately Maryland and Washington D.C. and its closest point 8,300 businesses employ 147,000 workers and major is less than four miles from the former and 13 miles private sector employers include The Johns Hopkins from the later. Its location places the cultural Applied Physics Laboratory, Verizon, SAIC, Giant attractions of both cities within an hour drive or Foods, Micros Systems, Howard County General less. These cities, together with Columbia, offer a Hospital, Wells Fargo Bank, SYSCO Food Service, wide variety of theaters, museums, entertainment, Dreyer’s Ice Cream, and the Arbitron Company to and historical and natural places of interest. Visitors name but a few.
Fiscal 2009 Budget
About the Government
There are no incorporated cities or towns in under the direction of the County Executive. Howard County; all local government services Other local agencies, such as the library system are provided by the county government. The and health department, are largely funded by the county is governed by an executive and a five- county, but operate with varying degrees of member county council, all serving four year independence. An elected board of education terms. The executive is elected at-large while oversees the county public school system the council is elected by legislative district. serving approximately a projected 49,072 Most day-to-day government operations students. such as police, public works and recreation are The organizational chart below shows major county agencies.
County Executive County Council
Police Office of Law* Department Board of Appeals
Department of Recreation and Office of Law* Liquor Board Corrections Parks
Citizen Services Fire and Zoning Board County Auditor Rescue
County Department of Administration Finance Other agencies which receive county funding:
Inspections, Technology & Lic. & Permits Comm. Community College Md. Cooperative Extension Services School System State’s Attorney Libraries Sheriff’s Office Health Department Circuit Court Social Services Orphan’s Court Public Works Planning and Soil Conservation Elections Zoning Economic Development Mental Health Authority Revenue Authority Housing and Community Development
Organizational Chart Advisory boards and commissions not shown *The Office of Law represents both the County Executive and the County Council.
Fiscal 2009 Budget
Local Elected Officials Gary Arthur, Director, Dept. of Recreation & Parks County Executive Donna Wells, Director, Mental Health Authority Ken Ulman County Council General Government Courtney Watson, Chairperson Mary Kay Sigaty, Vice Chairperson Lonnie R. Robbins, Chief Administrative Officer, Calvin Ball Department of County Administration Greg Fox Margaret Ann Nolan, Solicitor, Office of Law Jen Terrasa Sharon F. Greisz, Director, Dept. of Finance Ira Levy, Director, Technology and Department/Agency Officials Communication Services Richard W. Story, Executive Director, Education Economic Development Authority Stacy Spann, Director, Dept. of Kate Hetherington, Ph.D., President, Howard Housing and Community Development Community College Board of Education (Elected Officials) Legislative and Judicial Frank Aquino, Chairman Ellen Flynn Giles, Vice Chairman Sheila M. Tolliver, Administrator, Larry Cohen County Council Sandra French Haskell Arnold, Auditor, County Council Patricia S. Gordon Diane O. Leasure, Chief Administrative Judge, Diane Mikulis Circuit Court Janet Siddiqui, M. D. Ann Balcerzak, President, Board of Elections Andrew D. Gavelek, Student Member Dr. Sydney L. Cousin, Superintendent, Elected Officials Howard County Public School System : Valerie Gross, Executive Director & CEO, Dario Broccolino, State’s Attorney Howard County Library James F. Fitzgerald, Sheriff Sherae McNeal, Chief Judge, Orphans’ Public Safety Court Margaret Rappaport, Clerk of the Court William McMahon, Chief, Dept. of Police Jack Kavanagh, Director, Dept. of Corrections Joseph Herr, Chief, Dept. of Fire and Rescue Services
Public Facilities
James M. Irvin, Director, Dept. of Public Works Robert Frances, Director, Dept. of Inspections, Licenses & Permits Marsha S. McLaughlin, Director, Dept. of Planning and Zoning Robert Ensor, District Manager, Soil Conservation
Community Services
Susan Rosenbaum, Director, Dept. of Citizen Services Mary Ellen Waltemire, Regional Extension Director, Maryland Cooperative Extension Service Dr. Peter Beilenson, Health Officer, Health Department Charlene Gallion, Director Dept. of Social Services
Fiscal 2009 Budget
Economic Outlook Average Selling Price of Homes
Howard County FY01 Thru FY08 Overall economic conditions in Howard County FY08 thru November 2007 during FY2008 have been in line with what was expected when the FY 2008 budget was prepared. $490,000 There has been a significant and persistent slowing in $420,000 the housing market. Inventories of new and existing $350,000 homes have grown as homes are staying on the $280,000 market for much longer periods of time. Price $210,000 depreciation has not been as severe locally as it has $140,000 been in other areas of MD and the U.S. As recently as November 2007 single family detached home prices $70,000 averaged $492,180, a 4.4% increase over the prior FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 year. Only in recent months have average sale prices Single Family Condo begun to decline. Revenues from non-housing related sources are on target and a surplus is anticipated as real property tax and income tax are performing well.
Fiscal 2009 on the other hand presents challenges. Personal Income Growth in Howard County The national economy has slowed and the combined (Percent) pressure from the mortgage crisis and rising energy prices is making consumers wary. Business leaders are 10% expecting lower profit margins as spending slows in response to these pressures. Recent data suggests 8% Howard County personal income growth may be slower in fiscal 2009 than in past years. Therefore, 6% projections for income tax will increase, but at a cautious 4% over the FY 2008 estimated level. 4% Growth in those revenues related to the housing and 2% real estate markets will grow at a slower rate or less 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 than the FY 2008 budgeted level. Interest income will be reduced significantly to reflect recent actions by the Ho.Co. Actual MD Actual RESI Proj. Ho.Co. Moody's .com Proj.Ho. Co. MD Proj. FOMC and overall lower returns expected on investments.
Still there are bright spots to be found. Real property Job Growth in Howard County Calendar Year 2002-2007 tax is expected to continue to be a strong source of 2007 thru September 2007 revenue in FY 2009 despite the slowing housing market. Property assessments are expected to rise, 150,000 147,175 but not at the dramatic double digit rates of the last 145,000 143,487 several years. The 5% rate cap will ensure this revenue 140,000 138,485 138,778 will continue to grow at approximately 6% a year for 135,771 134,350 the foreseeable future. The unemployment rate for the 135,000 county is expected to remain well below the state and national levels. Job creation activity will remain strong, 130,000 building upon the successes in 2007. Tough budget 125,000 choices will need to be made to fund education, 2002 2003 2004 2005 2006 2007 public safety and other core services at levels that provide the quality of life that is the hallmark of Howard County.
Fiscal 2009 Budget
Financial Indicators
Percent Change in General Fund 12.00%
Fiscal Year % Change 10.00%
8.00% 2004 8.69% 2005 7.41% 6.00%
2006 9.94% 4.00% 2007 10.19% 2.00% 2008 10.67% 2009 5.16% 0.00% 2004 2005 2006 2007 2008 2009
Assessable Base Asse ssa ble Ba se
Fiscal Year $51,000,000,000
$46,000,000,000 2003 $22,734,223,288 $41,000,000,000 2004 $24,494,464,388 2005 $27,275,980,110 $36,000,000,000 2006 $31,244,707,400 $31,000,000,000 2007 $36,395,166,030 $26,000,000,000 2008** $40,912,611,904 $21,000,000,000
2009** $46,973,573,268 $16,000,000,000 **Estimated 2003 2004 2005 2006 2007 2008 2009
Personal Income Per Capita Personal Income Per Capita
Fiscal Year $66,000 $62,000 $58,000 2003 $46,384 $54,000 2004 $49,851 $50,000 $46,000 2005 $52,580 $42,000 2006** $55,620 $38,000 $34,000 2007** $57,540 $30,000 2008** $59,870 2003 2004 2005 2006 2007 2008 2009 2009** $62,370 **Estimated
County Population 290,000 County Population Fiscal Year 285,000 280,000 2003 264,250 275,000 2004 267,724 270,000 2005 271,535 265,000 2006** 275,425 260,000 2007** 277,939 255,000 2008** 279,800 250,000 2009** 282,810 2003 2004 2005 2006 2007 2008 2009 **Estimated
Fiscal 2009 Budget
shall be used as guidelines in setting debt About the Budget Process a ffordability levels for the upcoming budget.
Adopting the county budget involves making The Second Step: Executive Development choices about what local services should be funded and Review and at what level. The Howard County Charter and The public process begins in the fall when the the Maryland Constitution require a balanced county executive invites county residents to express budget, meaning revenues generated must cover the their budget priorities. County agencies develop appropriated expenses. budget requests and submit them to the executive by February. The county executive holds a second The First Step: The Spending Affordability meeting in the spring to update the public on the Advisory Committee budget in process. In April, the county executive Each fall, as a first step in the budget process, the presents the proposed budget to the county council. county executive appoints a committee to advise him as he prepares the new budget. This The Third Step: County Council Review committee, which is comprised of county residents and Final Approval and county officials who have expertise in financial The council conducts a series of public hearings matters, is charged with examining economic and and work sessions in April and May to review the fiscal data, multi-year revenue and expenditure executive's proposed budget. Citizens are given the projections and county infrastructure and service opportunity to comment on the budget before the needs. The committee reports on its findings, which council takes action.
Operatin g budgets pre pared by count y agencies
Executive review of operating budget requests, development of proposed bud get
Council Capital budgets prepared budget review By county agencies
Executive review of capital budget requests, development of proposed budget
Council budget review
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Public hearing (approximate dates) THE BUDGET PROCESS
Fiscal 2009 Budget The county council can reduce the executive’s budget, but not increase it, except in the case of the Department of Education’s budget. Per state law, the council may restore funds back to the level requested by the school board.
The capital budget follows a similar process of hearings. In addition, this budget is reviewed by the Planning Board. The sites of all new or substantially changed projects are posted, the projects advertised, and the board holds a public hearing in February.
After its review, the county council finalizes the entire budget. The council also sets tax rates needed to generate enough revenue to balance the budget.
During the Year: Amending the Approved Budget
Once the budget is approved, it can only be amended by the county council upon the request of the county executive.
The operating budget may be amended through the use of Supplemental Budget Appropriation Ordinances (SAOs). The county executive may request, at any time during the fiscal year, that a SAO be approved by transferring funds from the county’s general contingency reserve to an operating budget account. The county may not increase the bottom line of the budget through this process except in emergencies. During the last quarter of the fiscal year only, the county executive may request the county council to transfer funds from one county agency to another.
The capital budget of the county may be amended through the use of Transfer Appropriation Ordinances (TAOs). The county executive may request, at any time during the fiscal year that a TAO be approved by transferring funds from one capital project to another. At no time may the bottom line of the capital budget be increased.
Fiscal 2009 Budget
Fiscal 2009 Operating Budget Calendar Fiscal 2009 Capital Budget Calendar
Dates Items Dates Items
December 13, 2007 Citizens Budget Meeting October 12, 2007 County agencies submit detailed descriptive forms for new capital January 30, 2008 Budget requests due from all projects to the Director of Public departments Works
February 18 - Office of Budget review of November 2, 2007 Agencies submit changes to March 31, 2008 departmental requests with existing projects to the Director departments and CAO of Public Works
March 6, 2008 County Executive’s Citizens’ December 3-12, 2007 Department of Public Works Budget Meeting reviews/compiles/reproduces draft capital budget March 13-31, 2008 County Executive reviews departmental requests with December 13, 2007 Executive holds initial Citizen’s department heads Budget Meeting
April 1 - County Executive to make final January 2, 2008 Public Works submits capital April 11, 2008 decisions on the operating budget Budget request to CAO
February 1, 2008 Executive transmits departmental April 22, 2008 Operating Budget presented to budget requests to planning board the county council February 15, 2008 Planning board hearing on capital April – May 2008 County Council hearings and budget requests work sessions on capital and operating budgets March 3, 2008 Planning board recommendations to executive May 22, 2008 Tentative date for county council approval of capital and operating March 6, 2008 Executive holds Citizens’ Budget budgets and setting the tax rate Meeting to review operating and capital budget requests June 2, 2008 Deadline for council budget approval (no later than 1st day of March 3-21, 2008 Executive reviews and makes final the last month of the fiscal year) decisions on capital budget
April 1, 2008 Deadline (90 days prior to end of fiscal year) for executive to submit proposed capital budget to county council
April – May 2008 Council hearings and work sessions on capital and operating budgets
May 22, 2008 Tentative date for county council approval of capital and operating budgets and setting the tax rate
June 2, 2008 Deadline for council budget approval (no later than 1st day of the last month of the fiscal year)
Fiscal 2009 Budget
How the budget book is organized
The summary section in the front of the book provides an overview of the entire operating GENERAL GOVERNMENT County Executive budget. It includes a message from the County County Administration Executive, answers to frequently asked budget Finance questions and highlights of county agency Office of Law budget, and other summary information. Economic Development Authority Following the summary, the budget book is Technology and Communication Services Housing and Community Development divided into the sections listed below. A table Revenue Authority of contents for each section is included after the Employee Tuition Reimbursement section dividers. CAPITAL, DEBT SERVICE & RESERVES EDUCATION Debt Service Public School System Pay-As-You-Go-Funds Community College Rainy Day Fund Contribution Howard County Library Contingency Reserve Grants Fund Contingency PUBLIC SAFETY Police Department RESTRICTED FUNDS/STATEMENTS Corrections Capital Funds Fire & Rescue Services Special Revenue Funds Enterprise Funds PUBLIC FACILITIES Internal Service Funds Planning and Zoning Statements Public Works Inspections, Licenses & Permits REVENUE Soil Conservation District Taxes - Local Property Taxes - Local Other COMMUNITY SERVICES Taxes - State Shared Recreation & Parks Licenses & Permits Citizen Services Revenues from Other Agencies Transportation Services Charges for Services Health Department Fines and Forfeitures Mental Health Authority Revenues from Use of Money & Property Social Services Interfund Revenue Reimbursements Maryland Cooperative Extension Other Revenue Community Service Partnerships GLOSSARY LEGISLATIVE & JUDICIAL Glossary of Budgetary Terms County Council County Auditor Liquor Board Zoning Board Circuit Court Orphans’ Court State’s Attorney Sheriff’s Office Board of Elections
Fiscal 2009 Budget
About Governmental Budgeting
Simply stated, a budget lists what the utilities fund are examples of enterprise funds in the government plans to spend over the next year, and county budget. where the money to pay for these expenses will come from. The form of the budget is influenced Special Revenue Funds: a number of county by the rules of government accounting, legal revenues can only be spent for specific purposes. requirements and other factors. For example, the county’s one percent transfer tax is At the heart of government finances is the dedicated to serve specific activities including concept of fund accounting. Governments create agricultural land preservation, park acquisition and funds to account for related expenses and revenues. development, community renewal, school site For example, the Water and Sewer Operating Fund acquisition and construction, and fire protection. contains the budget to run the county’s water supply These monies are budgeted and spent through and wastewater treatment system and the revenues special revenue funds in this section. collected (primarily user charges) to pay for the system. Internal Service Funds: Some Government The Howard County budget is actually two departments operate purely to support other local separate budgets; the operating budget contains agencies. For example, the risk management fund most of the daily operations of county government, provides insurance coverage for county government the capital budget covers construction of major agencies and charges them for the cost. Other government facilities. A summary of the Capital Budget internal funds include data processing, radio and begins on page 24 of this summary. print shop operations.
The Operating Budget Capital Funds: Although the capital budget covers all county capital construction projects, the As the name implies, this budget includes the day- cost of the projects and a listing of all revenues is to-day operation of county government. The included in the operating budget book under the operating budget contains a number of separate restricted funds section. There is a capital project funds: fund for most major capital project categories; related projects are often combined with these General Fund funds.
The general fund is probably the most visible part of the county budget. It includes the budgets to pay Basis of Accounting and Budgeting for police protection, run the school system, plow the snow, operate the county jail, provide grants to Howard County conforms to generally accepted community social service agencies and a host of accounting principles (GAAP) as applicable to other activities. The revenue to support the general government units and has been awarded the fund comes primarily from local property and Certificate of Achievement for Excellence in income taxes. Financial Reporting by the Government Finance Officers Association. Governmental and agency Restricted Funds funds are maintained and reported on the modified accrual basis of accounting. Revenues, including property, local and state shared taxes, investment All funds other than the general fund are collectively income and revenues from other governments, are referred to a “restricted funds” in the operating recorded when they become both measurable and budget book. The restricted funds include: available. Available means collectible within the current period or soon thereafter to be used to by Enterprise Funds: some government operations pay liabilities of the correct period. All other are fully supported by revenues they generate. The revenues are generally not susceptible to accrual recreational special facilities fund (golf course) and
Fiscal 2009 Budget
because they are not measurable in advance of collection.
Expenditures are recognized in the accounting period, in which the fund liability is incurred, if measurable, except for principal and interest on long-term debt, which are recorded when paid.
The Proprietary, Pension Trust and Community College funds are reported on the accrual basis of accounting, except that no depreciation has been provided on Community College campus and equipment. Under this method of accounting, revenues are recognized when earned, and expenses are recorded when liabilities are incurred. In the Enterprise Funds, an estimated amount of user charge is recorded for services rendered but not yet billed at year-end.
Fiscal 2009 Budget
Performance Measures
Howard County is committed to providing the best service possible to the public in the most efficient manner. The budget provides the community at large with information on where tax dollars are spent and where the revenues to support spending originate. Little commentary is provided with regard to what is accomplished with the money allocated. This page is intended to provide an alternative view of what has been achieved with the resources allocated. Data presented on this page may vary in the time periods depicted therefore; each item includes the time periods represented. Terms are defined in the Glossary.
Summary of Police Efforts and Accomplishments, Calendar Years 2002 thru 2007
Calls for Service Handled 2002 2003 2004 2005 2006 2007 Calls for Service 129,180 128,809 121,165 118,307 124,229 124,962 8.51% -0.29% -5.93% -2.36% 5.01% 0.59% Authorized Sworn Strength 359 359 370 380 390 423 4.06% 0.00% 3.06% 2.70% 2.63% 8.46% Sworn per 1000 residents 1.38 1.37 1.39 1.39 1.41 1.52 2.42% -1.11% 1.56% -0.07% 1.48% 7.80% Calls per 1000 residents 497 490 455 432 448 448 6.81% -1.39% -7.31% -5.00% 3.83% -0.02% Population 259,780 262,693 266,583 273,984 277,095 278,796 1.60% 1.12% 1.48% 2.78% 1.14% 0.61%
Major Crimes (Part I Crimes) 2002 2003 2004 2005 2006 2007 Total Major Crimes 7,784 7,500 7,427 7,755 7,740 7,770 Major Crimes per 1000 residents 30.0 28.6 27.9 28.3 27.9 27.9 % Increase/Decrease -8.91% -4.72% -2.42% 1.60% -1.31% -0.22%
Total Part II Crimes 11,033 10,721 10,919 10,982 11,046 10,734 Part II per 1000 residents 42.5 40.8 41.0 40.1 39.9 38.5 % Increase/Decrease -0.58% -3.91% 0.36% -2.14% -0.55% -3.42%
Arrest Data (Major/Part I) 2002 2003 2004 2005 2006 2007 Juvenile 555 542 567 621 640 711 Part I & II per 1000 residents 2.1 2.1 2.1 2.3 2.3 2.6 % Increase/Decrease -18.34% -3.43% 3.09% 6.57% 1.90% 10.42%
Adult 954 896 981 929 971 1015 Part I & II per 1000 residents 3.7 3.4 3.7 3.4 3.5 3.6 % Increase/Decrease 9.06% -7.12% 7.89% -7.86% 3.35% 3.89%
Total Part I Arrests 1,509 1,438 1,548 1,550 1,611 1,726 Part I & II per 1000 residents 5.8 5.5 5.8 5.7 5.8 6.2 % Increase/Decrease -2.92% -5.76% 6.08% -2.58% 2.77% 6.48%
All Other Arrests(Parts II & III) Juvenile 1,275 1,493 1,377 1,320 1,261 1,098 Part I & II per 1000 residents 4.9 5.7 5.2 4.8 4.6 3.9 % Increase/Decrease -20.57% 15.80% -9.12% -6.73% -5.54% -13.46%
Adult 5,178 3,867 4,005 3,961 4,385 4,553 Part I & II per 1000 residents 19.9 14.7 15.0 14.5 15.8 16.3 % Increase/Decrease -5.91% -26.15% 2.06% -3.77% 9.46% 3.20%
Total Part II & III Arrests 6,453 5,360 5,382 5,281 5,646 5,651 Part I & II per 1000 residents 24.8 20.4 20.2 19.3 20.4 20.3 % Increase/Decrease -9.22% -17.86% -1.05% -4.53% 5.71% -0.52%
Fiscal 2009 Budget
Sheriff’s Office
The Sheriff’s Office receives and then serves civil orders, criminal orders, writ of executions, orders of ejection/restitution, and summonses. Many of the servees are difficult to find. A good performance measure for the Sheriff’s Office is the percentage of servees they can track down and serve. The following chart shows that percentage.
Sheriff's Office Percent of Orders Served
100% 90% 80% 70% 60% 50% 2001 2002 2003 2004 2005 2006 2007 Calendar Year
The chart above shows how well and consistent the Sheriff’s Office has been over the last ten years. Domestic violence order servings are another important function of the Sheriff’s Office. However while the information above is exclusive to the Sheriff’s Office, domestic violence servings are not. The Sheriff’s Office handles over 80% of the domestic violence orders it receives with the remaining 20% being handled by the Howard County Police Department and other jurisdictions. The graph below shows how well domestic violence orders are being served by all servers.
Domestic Violence Orders Percent Served
100% 90% 80% 70% 60% 50% 2001 2002 2003 2004 2005 2006 2007 Calendar Year
Fiscal 2009 Budget
Another function of the Sheriff’s Office is the Community Service program. The major focus of the program is to provide a sentencing alternative for the courts in Howard County. Community service hours can be given to those offenders who can benefit from serving their community in order to repay society for their criminal activity. The Howard County District Court was seeing a large number of “at-risk” drivers. Nationally and locally the incidents of deaths and injuries caused by speeding and risky driving were increasing. There was a need for an alternative sentence in Howard County for these offenders. This is a community-based program tailored to “at- risk” drivers, such as the aggressive driver; excessive speeds; distracted, young and inexperienced, and/or impaired driver that put the driver and the public at risk. Since April 2003, there have been more than 6,000 referrals to this sentencing alternative. The Howard County Sheriff’s Office has a commitment to the public safety of our community and trusts that the impact of this innovative community-based program will be felt on the roads of Howard County. The charts below reflect the dollar value of the community service performed by these individuals, both adults and juveniles, while participants in the program.
Value of Completed Hours
$450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 CY 2003 CY 2004 CY 2005 CY 2006 CY 2007 Adults Juvenile
Fiscal 2009 Budget
Summary of Fire & Rescue Efforts and Accomplishments, CalendarYears 2005 thru 2007
Category CY 2005 CY 2006 CY 2007
Response Information Incidents 26,841 27,689 29,353 Unit Responses 56,586 58,326 63,450
Incident Detail Fire (% of total incidents) 1,089(4.06%) 1,264(4.56%) 1,213(4.13%) EMS (% of total incidents) 17,943(66.85%) 19,240(69.49%) 20,334(69.27%) Other (% of total incidents) 7,809(29.09%) 7,185(26.01%) 7,806(26.59%)
Station Staffing (Average On-Duty Career Staffing) January – March 57.02 59.21 62.00 April – June 58.10 59.78 67.00 July – September 57.95 62.00 69.00 October – December 58.23 61.90 70.00 Average staffing for the calendar year 57.83 60.72 67.00
Apparatus Staffing Career Stations – Stations 7, 9, 10 and 11 Engine Total Unit Responses 9,889 9,965 9,959 Responses with less than 3 personnel 261 106 451
Special Services (Tower/Ladder/Squad) Total Unit Responses *3511 3,765 3,862 Responses with less than 4 personnel *1731 156 410 *EMT- I precepting Combination Stations – Stations 1, 2, 3, 5, 6, and 8 Engine Total Unit Responses *9,906 10,598 9,961 Responses with less than 3 personnel *478 537 353
Special Services (Tower/Ladder/Squad) Total Unit Responses *2,473 2,279 3,889 Responses with less than 4 personnel *1,138 703 578 *Including Station 3 for the first time Volunteer Stations – Station 4 Engine Total Unit Responses *557 891 597 Responses with less than 3 personnel *10 22 28
Special Services (Tower/Ladder/Squad) Total Unit Responses *0 0 269 Responses with less than 4 personnel *0 0 23 *Excluding Station 3 for the first time Public Education Activities Kids’ Safety House Events 94 45 34 People 6,000 6,364 6,161 Child Seat Installs/Inspections 558 264 522 Juvenile Fire Setter Prevention Program 0 46 38 Train Garden and Open House - Attendees 15,000 15,000 15,000 Life Safety Activities Building Inspections 1,375 1,811 3,072 Fire Investigations 575 265 315 Public Presentations 122/12,029 242 *Focused Inspections Inquiry /Complaints 1,671 1,763 1,307 Complaint Inspection 77 104 Now in Bldg Insp. *Installations Knox Box 50 85 130 Smoke Detectors 64 63 80 Fire and Rescue Expo Events 1(FD&PD) 1 1 Attendees 6,000 6,000 6,000
Fiscal 2009 Budget
Reading a typical budget page
A typical county agency has several sub-units; they may Many county agencies operate in more than one be called divisions or office, but they are all referred to budgetary fund. For example, the Department of Police as organizations in the county budget system. has organizations in the general and grants funds. These are all included in the Public Safety section of the budget Within sections listed above, the operating budget book book. Where an organization is not part of the general is designed to present: a summary page for each agency fund, the description section of the budget page followed by one page for each organization in the indicates the appropriate fund. agency.
A Typical Budget Page
The name of the Agency or Department The name of the organization (account) number also shown here for organization pages)
Describes the activities of this organization Highlights important aspects of the next budget year.
Summarizes the budget of this agency. For organization pages Shows budget by type of expense (such as salaries, supplies and materials, etc.)
8 Last Current Estimate Amount Amount the Approved year’s year’s of what requested the County budget actual budget will be for next Executive for next budget spent in year by proposes year current the Dept. for next year year