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HomeMy WebLinkAbout04.15.2014 Agenda BOARD OF COUNTY COMMISSIONERS * * * A G E N D A * * * April 15, 2014 9:30 a.m. INVOCATION AND PLEDGE OF ALLEGIANCE CALL TO ORDER, President Terry L. Baker APPROVAL OF MINUTES – April 8, 2014 9:35 a.m. COMMISSIONERS’ REPORTS & COMMENTS 9:45 a.m. OTHER BUSINESS: County Attorney Comments – John M. Martirano Appointments to County Boards & Commissions – Vicki Lumm County Administrator’s Comments – Gregory B. Murray Reports from County Staff 10:00 a.m. CERTIFICATE OF RECOGNITION TO FUGRO GEOSPATIAL, INC. Verna Brown 10:15 a.m. CERTIFICATE OF RECOGNITION TO RICK CURRY – Karen Luther 10:30 a.m. CITIZENS PARTICIPATION 10:45 a.m. AWARD OF THE NON-EMERGENCY MEDICAID AMBULANCE/WHEELCHAIR/SEDAN SERVICES FOR THE WASHINGTON COUNTY HEALTH DEPARTMENT – Earl Stoner (Form) 11:00 a.m. AUTHORIZING RESOLUTION - PUBLIC IMPROVEMENT BONDS OF 2014 AND REFUNDING BONDS OF 2014 - Lindsey Rader (Schedule of Projects, Bond Resolution, and Preliminary Official Statement) 11:30 a.m. Depart for 19776 Longmeadow Road, Hagerstown 11:45 a.m. RIBBON CUTTING FOR OLD TOWN TOUCH LOCATION: 19776 LONGMEADOW ROAD, HAGERSTOWN 12:00 p.m. Recess 1:30 p.m. CONTRACT AWARD (PUR-1243) – ACCELA PERMITS PLUS MIGRATION CONSULTANT SERVICES – Karen Luther and Ron Whitt 1:40 p.m. SOLE SOURCE PROCUREMENT – ACCELA AUTOMATION UPGRADE IMPLANTATION – Karen Luther and Ron Whitt (Price quote) BOARD OF COUNTY COMMISSIONERS OF WASHINGTON COUNTY, MARYLAND Terry L. Baker, President County Administration Building John F. Barr, Vice President 100 West Washington Street, Room 226 Ruth Anne Callaham Hagerstown, Maryland 21740-4735 Jeffrey A. Cline Telephone/TDD: 240-313-2200 William B. McKinley Fax: 240-313-2201 Individuals requiring special accommodations are requested to contact the Office of the County Commissioners, 240.313.2200 Voice/TDD, to make arrangements no later than ten (10) working days prior to the meeting. Notice is given that the Board of County Commissioners of Washington County, Maryland will meet in closed session to discuss personnel matters, to consult with counsel, to obtain legal advice, and to discuss businesses moving into the county from outside the state in accordance with Section 10-508 State Government Article, Annotated Code of Maryland. 1:50 p.m. CONTRACT RENEWAL (PUR-1217) JANITORIAL SERVICES FOR WASHINGTON COUNTY OFFICE BUILDINGS Rick Curry and Jim Sterling (Bid tabulation and letter) 2:00 p.m. REJECTION – CONTRACT RENEWAL REQUEST FOR ELEVATOR MAINTENANCE SERVICE (PUR-1180) – Rick Curry and Jim Sterling (Bid tab and letter) 2:10 p.m. CONTRACT AWARD (PUR-1226) SHARPSBURG TRANSITE PIPE REPLACEMENT AND PRE-SEDIMENTATION BASIN – Rick Curry and Mark Bradshaw (Bid tab) 2:20 p.m. YOUTH MERITORIOUS AWARDS 2:40 p.m. CLOSED SESSION - (To consider a matter that concerns the proposals for a businesses or industrial organization to locate, expand, or remain in the State.) 3:10 p.m. Break 6:00 p.m. CELEBRATION OF BUSINESS EVENT LOCATION: FOUNTAIN HEAD COUNTRY CLUB 13316 FOUNTAIN HEAD ROAD, HAGERSTOWN Individuals requiring special accommodations are requested to contact the Office of the County Commissioners, 240.313.2200 Voice/TDD, to make arrangements no later than ten (10) working days prior to the meeting. Notice is given that the Board of County Commissioners of Washington County, Maryland will meet in closed session to discuss personnel matters, to consult with counsel, to obtain legal advice, and to discuss businesses moving into the county from outside the state in accordance with Section 10-508 State Government Article, Annotated Code of Maryland. Board of County Commissioners of Washington County, Maryland Agenda Report Form Open Session Item NOTE: The Board of County Commissioners will need to convene as the Board of Health when considering this request. SUBJECT: Award of the Non- Emergency Medicaid Ambulance/ Wheelchair/Sedan Services for the Washington County Health Department – PUR-2014-01 PRESENTATION DATE: April 15, 2014 PRESENTATION BY: Earl Stoner, Health Officer RECOMMENDED MOTION: Move to award the Non-Emergency Medicaid Ambulance/Wheelchair/Sedan Service contract to Am-Van, Inc. t/a All American Ambulance and Transport for the period July 1, 2014 – June 30, 2015 with the option to renew for two (2) additional consecutive one (1) year periods, subject to written notice given by the ECHD at least ninety (90) calendar days in advance of its expiration date of the original contract. The total bid for the FY15 contract is $875,590.00. REPORT-IN-BRIEF: The ITB was advertised in the Herald Mail newspaper for two consecutive days, published on eMaryland website and available on the Washington County Health Department website. The ITB was issued February 24, 2014 for the provision of non- emergency medical transportation for Medicaid clients of the Washington County Health Department. A Pre-Bid Conference was held on Wednesday, March 5, 2014 with three companies in attendance, i.e., All American Transport (AAA), Freestate Ambulance and Assisted Multicare Transportation. A Bid Opening was held on Monday, March 31, 2014 with one bid submitted, All American Transport in the amount of $875,590.00. DISCUSSION: None FISCAL IMPACT: The funds for this contract are fifty (50%) percent State of Maryland funds and fifty (50%) percent Federal Funds. The Maryland Medical Assistance Program within the Maryland Department of Health and Mental Hygiene administers Medicaid within the State. The funds are allocated to the local health department through the Medicaid Transportation Grants Program. FY2015 funding has not been awarded at this point but is assumed to be level funded at $1,085,429. If the funding allocated is less than that the award, the Medicaid Program gives supplements as needed to continually fund the program. CONCURRENCES: ALTERNATIVES: 2 | Page AGENDA REPORT FORM ATTACHMENTS: Form AUDIO/VISUAL TO BE USED: 3 | Page AGENDA REPORT FORM 4 | Page AGENDA REPORT FORM Board of County Commissioners of Washington County, Maryland Agenda Report Form Open Session Item SUBJECT: County Commissioners of Washington County Public Improvement Bonds of 2014 and Refunding Bonds of 2014 Authorizing Resolution PRESENTATION DATE: April 15, 2014 PRESENTATION BY: Lindsey A. Rader, Bond Counsel for Washington County RECOMMENDED MOTION: Move to approve the resolution authorizing County Commissioners to issue and sell General Obligation Bonds in an amount not to exceed $25,000,000 for financing public facilities and refunding outstanding maturities as presented. REPORT-IN-BRIEF: Certain Chapter laws of Maryland authorize and empower the County Commissioners of Washington County to issue and sell at public sale, upon its full faith and credit, General Obligation Bonds in an amount not to exceed $25,000,000, for the purpose of (1) financing the cost of certain public facilities (see attachment), and (2) refunding certain outstanding maturities of the Washington County, Maryland Public Improvement Bonds of 2007. Bonds issued for financing purposes shall not exceed $14,000,000. Bonds issued for refunding purposes shall not exceed $11,000,000. Par amount of each series of bonds is subject to adjustment based on market conditions, due to tax considerations or for other reasons identified in resolution. DISCUSSION: Proceeds from the bonds will be used to fund a portion of education projects and infrastructure projects. There is no additional “New Money” being requested other than as was approved in the 2014 Capital Budget and subsequently reduced by $4,120,000. FISCAL IMPACT: Annual bond issuance has been included in the County’s annual debt affordability analysis. CONCURRENCES: Gregory B. Murray, County Administrator, and John M. Martirano, County Attorney ALTERNATIVES: If the resolution is not approved, it will be necessary to eliminate the projects to be funded with 2014 Bonds as detailed in the Capital Improvement Plan. Also, it would be necessary to determine alternative funding for projects already in progress. In addition, the County would lose interest expense savings if refunding bonds are not issued. ATTACHMENTS: Schedule of Projects to be financed with 2014 Bonds, Bond Resolution, and Preliminary Official Statement AUDIO/VISUAL TO BE USED: None RESOLUTION NO. RS-2014-____ A RESOLUTION AUTHORIZING AND EMPOWERING COUNTY COMMISSIONERS OF WASHINGTON COUNTY (THE “COUNTY”) TO ISSUE AND SELL AT PUBLIC SALE, UPON ITS FULL FAITH AND CREDIT, TWO SEPARATE SERIES OF ITS GENERAL OBLIGATION BONDS DESIGNATED, RESPECTIVELY, $14,000,000 “COUNTY COMMISSIONERS OF WASHINGTON COUNTY PUBLIC IMPROVEMENT BONDS OF 2014” AND $10,120,000 “COUNTY COMMISSIONERS OF WASHINGTON COUNTY REFUNDING BONDS OF 2014”, SUBJECT TO ADJUSTMENT AS PROVIDED HEREIN, PURSUANT TO THE PROVISIONS OF CHAPTER 392 OF THE LAWS OF MARYLAND OF 2007, CHAPTER 205 OF THE LAWS OF MARYLAND OF 2004, AND SECTION 19-207 OF THE LOCAL GOVERNMENT ARTICLE OF THE ANNOTATED CODE OF MARYLAND, AS AMENDED, AS APPLICABLE, FOR THE PUBLIC PURPOSES OF (1) FINANCING THE COST OF CERTAIN PUBLIC FACILITIES IN WASHINGTON COUNTY, INCLUDING THE COST OF ACQUISITION, ALTERATION, CONSTRUCTION, RECONSTRUCTION, ENLARGEMENT, EQUIPPING, EXPANSION, EXTENSION, IMPROVEMENT, REHABILITATION, RENOVATION, UPGRADING AND REPAIR OF VARIOUS INFRASTRUCTURE AND EDUCATIONAL PROJECTS, TOGETHER WITH ANY RELATED ARCHITECTURAL, FINANCIAL, LEGAL, PLANNING OR ENGINEERING SERVICES, AND (2) SUBJECT TO THE FURTHER PROVISIONS HEREOF, REFUNDING ALL OR A PORTION OF THE OUTSTANDING CALLABLE MATURITIES OF THE WASHINGTON COUNTY, MARYLAND PUBLIC IMPROVEMENT BONDS OF 2007; PRESCRIBING THE TERMS AND CONDITIONS OF EACH SERIES OF BONDS AND THE TERMS AND CONDITIONS UPON WHICH EACH SERIES OF BONDS SHALL BE ISSUED AND SOLD AND OTHER INCIDENTAL DETAILS WITH RESPECT THERETO; PLEDGING THE FULL FAITH AND CREDIT AND UNLIMITED TAXING POWER OF THE COUNTY TO THE PAYMENT OF THE BONDS AND PROVIDING THAT, IN THE EVENT THAT FUNDS AVAILABLE TO THE COUNTY ARE INSUFFICIENT TO PAY THE PRINCIPAL OF AND INTEREST ON THE BONDS THAT THE COUNTY COMMISSIONERS OF WASHINGTON COUNTY SHALL LEVY AND COLLECT AD VALOREM TAXES UPON ALL THE LEGALLY ASSESSABLE PROPERTY WITHIN WASHINGTON COUNTY SUFFICIENT TO PROVIDE FOR S UCH PAYMENTS WHEN DUE; PROVIDING FOR THE DISBURSEMENT OF THE PROCEEDS OF THE BONDS; PROVIDING FOR AN ESCROW DEPOSIT AGENT, AN ESCROW DEPOSIT AGREEMENT AND A VERIFICATION CONSULTANT WITH RESPECT TO THE PROCEEDS OF THE REFUNDING BONDS; APPROVING A PRELIMINARY OFFICIAL STATEMENT AND AUTHORIZING THE PREPARATION AND DISTRIBUTION OF AN OFFICIAL STATEMENT IN CONNECTION WITH THE ISSUANCE AND SALE OF SAID BONDS; MAKING CERTAIN FINDINGS CONCERNING DEBT LIMITATIONS OF WASHINGTON COUNTY; MAKING OR PROVIDING FOR THE MAKING OF CERTAIN ELECTIONS, COVENANTS OR DETERMINATIONS PERTAINING TO THE TAX- EXEMPT STATUS OF SAID BONDS; PROVIDING FOR THE REDEMPTON OF THE REFUNDED BONDS; AND GENERALLY PROVIDING FOR THE ISSUANCE OF SAID BONDS. 2 R E C I T A L S Chapter 392 of the Laws of Maryland of 2007 (the “2007 Act”) authorizes and empowers County Commissioners of Washington County (the “County”) to issue and sell bonds upon its full faith and credit in an aggregate principal amount not to exceed $80,000,000 to provide funds to finance the cost of the construction, improvement or development (within the meaning of such Act) of certain public facilities in Washington County. The County has previously issued $9,220,178 of its Washington County, Maryland Public Improvement and Refunding Bonds of 2009, $6,992,992.54 of its County Commissioners of Washington County Public Improvement Bonds, Tax-Exempt Series 2010A, $9,711,007.46 of its County Commissioners of Washington County Public Improvement Bonds, Taxable Build America Bonds (Direct Payment) Series 2010B, $14,170,000 of its County Commissioners of Washington County Public Improvement Bonds of 2011, $12,068,100 of its County Commissioners of Washington County Public Improvement Bonds of 2012 and $12,000,000 of its County Commissioners of Washington County Public Improvement Bonds of 2013 pursuant to the authority of the 2007 Act. Pursuant to the authority of the 2007 Act, the County has determined to issue and sell its general obligation bonds in an aggregate principal amount not to exceed $14,000,000 to finance the cost of the construction, improvement or development (within the meaning of the 2007 Act) of certain public facilities in Washington County (the “New Money Bonds”). The New Money Bonds are being issued to finance the cost of certain public facilities as more particularly described in Section 3 herein. Pursuant to the provisions of Chapter 205 of the Laws of Maryland of 2004, as amended (the “2004 Act”), as supplemented by Section 19-207 of the Local Government Article of the Annotated Code of Maryland (previously codified as Section 24 of Article 31 of the Annotated Code of Maryland), as amended (the “Refunding Act”) (which permits the issuance of general obligation bonds at any time or times for the purposes of refunding any bonds or evidences of obligation, by whatever name known, previously issued by the County), the County previously issued upon its full faith and credit its Washington County, Maryland Public Improvement Bonds of 2007, dated May 15, 2007, in the original aggregate principal amount of $16,000,000 (the “2007 Bonds”). Pursuant to the authority of the 2004 Act and the Refunding Act, the County has determined to advance refund all or a portion of certain maturities of the 2007 Bonds as set forth on Exhibit A attached hereto, subject to the further provisions of this Resolution. The refunded 2007 Bonds will be refunded from proceeds of the issuance and sale of the County’s general obligation bonds in an aggregate principal amount not to exceed $11,000,000 (the “Refunding Bonds”), subject to the further provisions of this Resolution. The County has determined that the total debt service cost to the County with respect to the refunded 2007 Bonds will be reduced by the County issuing the Refunding Bonds and applying a portion of the proceeds thereof to discharge and satisfy the indebtedness evidenced by such refunded bonds. 3 The New Money Bonds and the Refunding Bonds are together referred to as the “Bonds”. The 2007 Act, the 2004 Act and the Refunding Act are together referred to as the “Acts”. The Bonds, as authorized to be issued and sold by this Resolution, are two separate series of bonds for the purposes of financing certain public facilities in Washington County and refunding certain outstanding obligations, all as described herein. Capitalized terms used in these Recitals and not otherwise defined in the following Sections of this Resolution shall have the meanings given to such terms in these Recitals. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF WASHINGTON COUNTY: Section 1. The County hereby determines that it is necessary to borrow money and incur indebtedness pursuant to the authority of the 2007 Act to finance the cost of the public facilities described in Section 3 hereof. References to “to finance” in this Resolution are deemed to include “to reimburse”. Pursuant to the authority of the 2007 Act, the County shall borrow on its full faith and credit the aggregate sum of not to exceed $14,000,000 in order to provide funds to finance the cost of the construction, improvement or development of certain public facilities in Washington County (within the meaning of the 2007 Act) as further described in Section 3 hereof, and shall evidence such borrowing by the issuance of a series of its bonds in the aggregate principal amount of not to exceed $14,000,000 and designated “County Commissioners of Washington County Public Improvement Bonds of 2014” (the “Public Improvement Bonds”). The Director of the Office of Budget and Finance (the “Director of Finance”), on behalf of the County, with the advice of the financial advisor to the County and bond counsel to the County, is hereby authorized from time to time prior to the sale of the Public Improvement Bonds to adjust the aggregate principal amount of the Public Improvement Bonds as set forth in Section 4 hereof upward or downward (so long as such aggregate principal amount, as adjusted, does not exceed $14,000,000), and/or to adjust the principal amounts of each maturity of the Public Improvement Bonds upward or downward, due to tax considerations, due to market considerations, in order to restructure the amortization schedule for the Public Improvement Bonds to meet financial considerations impacting the County and/or in order to reduce the proceeds of the Public Improvement Bonds to be applied to any of the contemplated public facilities provided for in Section 3 hereof, and such adjustment (i) shall be reflected in the Preliminary Official Statement provided for in Section 24 hereof if such determination is made prior to the release of such Preliminary Official Statement or (ii) shall be communicated in accordance with the provisions of the official Notice of Sale provided for in Section 12 hereof if such determination is made after the release of such Preliminary Official Statement. Section 2. Subject to the further provisions of this Resolution, the County hereby determines that it is necessary to borrow money and incur indebtedness pursuant to the authority of the 2004 Act and the Refunding Act to advance refund all or a portion of the 2007 Bonds identified on Exhibit A hereto. The final maturities or portions of maturities of the 2007 Bonds to be advance refunded, if any, will be determined prior to or upon the sale of the Refunding 4 Bonds identified in the next paragraph in accordance with the further provisions of this Resolution. Any such 2007 Bonds that are determined to be refunded are referred to herein collectively as the “Refunded Bonds”. The potential Refunded Bonds are the outstanding callable maturities of the 2007 Bonds. Pursuant to the authority of the 2004 Act and the Refunding Act, the County has determined to borrow on its full faith and credit an aggregate sum not to exceed $11,000,000 in order to provide for the refunding of the Refunded Bonds, and shall evidence such borrowing by the issuance of a single series of its bonds in an aggregate principal amount not to exceed $11,000,000 and designated “County Commissioners of Washington County Refunding Bonds of 2014” (the “Refunding Bonds”). It is the current intention of the Board of County Commissioners of Washington County (the “Board”), subject to market conditions, to refund all of the currently outstanding potential Refunded Bonds identified on Exhibit A hereto and to redeem such Refunded Bonds on their earliest available redemption date. Notwithstanding anything to the contrary contained in this Resolution, in the event the Director of Finance, on behalf of the County, with the advice of the financial advisor to the County and bond counsel to the County, determines from time to time prior to the sale of the Refunding Bonds that tax considerations limit the County’s ability to refund a portion of the potential Refunded Bonds identified on Exhibit A hereto, that sufficient savings cannot be achieved or the goals of the applicable Acts will not be met by refunding a portion of the potential Refunded Bonds identified on Exhibit A hereto and/or that the amortization schedule for the Refunding Bonds should be adjusted in order to maximize debt service savings in any particular fiscal year or years and/or due to market considerations, such official may adjust the aggregate principal amount of the Refunding Bonds as set forth in Section 4 hereof upward or downward (so long as such aggregate principal amount, as adjusted, does not exceed $11,000,000), and correspondingly adjust one or more of the principal amounts of the Refunding Bonds set forth in Section 4 hereof upward or downward, and to the extent necessary, eliminate one or more of the maturities of the Refunding Bonds provided for in Section 4 h ereof and/or add one or more maturities to the Refunding Bonds provided for in Section 4 hereof, in order to reflect such overall adjustment in the aggregate principal amount of the Refunding Bonds, and such adjustment (i) shall be reflected in the Preliminary Official Statement provided for in Section 24 hereof if such determination is made prior to the release of such Preliminary Official Statement or (ii) shall be communicated in accordance with the provisions of the official Notice of Sale provided for in Section 12 hereof if such determination is made after the release of such Preliminary Official Statement. In addition, notwithstanding anything to the contrary contained in this Resolution, in the event the Director of Finance, on behalf of the County, with the advice of the financial advisor to the County and bond counsel to the County, determines from time to time prior to the sale of the Refunding Bonds that tax considerations limit the County’s ability to refund any portion of the potential Refunded Bonds identified on Exhibit A hereto and/or that sufficient savings cannot be achieved or the goals of the applicable Acts will not be met by refunding any portion of the potential Refunded Bonds identified on Exhibit A hereto, such official may determine that the Refunding Bonds shall not be issued, and such determination (i) shall be reflected in the Preliminary Official Statement provided for in Section 24 hereof if such determination is made prior to the release of such Preliminary Official Statement or (ii) shall be communicated in accordance with the provisions of the official Notice of Sale provided for in Section 12 hereof if 5 such determination is made after the release of such Preliminary Official Statement. In such event, all provisions of this Resolution relating to the issuance of the Refunding Bonds and the refunding and redemption of the Refunded Bonds shall be construed to be inapplicable. The final actual maturities or portions of maturities of the potential Refunded Bonds identified on Exhibit A hereto to be refunded from the proceeds of the Refunding Bonds, if any, shall be determined in accordance with a supplemental resolution adopted by the Board in conjunction with the award of the Refunding Bonds provided for in Section 13 hereof and/or in accordance with Section 12 hereof. The final aggregate principal amount of the Refunding Bonds, the final maturities of the Refunding Bonds, and the final aggregate principal amount of each maturity of the Refunding Bonds, if any, will be determined in accordance with a supplemental resolution adopted by the Board in conjunction with the award of the sale of the Refunding Bonds in accordance with the provisions of Section 13 hereof. The Refunding Bonds, together with the Public Improvement Bonds, are referred to herein collectively as the “Bonds”. Section 3. Subject to net original issue discount, if any, and adjustments made in connection with the sale of the Public Improvement Bonds (including as contemplated in Section 1 hereof), the projects and purposes on account of which the Public Improvement Bonds are issued and the approximate amount of the par value of proceeds of the Public Improvement Bonds allocated to each class of projects are identified as follows: Proceeds Use $6,706,400 Infrastructure Projects – Public Improvement Bonds 7,293,600 Educational Projects – Public Improvement Bonds Notwithstanding the foregoing allocation, the County, without notice to or the consent of the registered owners of the Public Improvement Bonds, may reallocate the approximate amount of the par value of the proceeds of the Public Improvement Bonds to be spent among the projects referenced above (as such projects may be further identified in materials provided or available to the Board or in resolutions of the Board) in compliance with applicable County budgetary procedures or applicable law. Section 4. Each series of the Bonds shall be dated their dated date and shall be issued in the denominations of $5,000 each or any integral multiple thereof. Each series of the Bonds shall bear interest from its dated date, payable on January 1, 2015 and on each July 1 and January 1 thereafter (each an “Interest Payment Date”) until maturity or, as applicable, prior redemption. Subject to the provisions of this Resolution, the Public Improvement Bonds shall mature or be subject to mandatory sinking fund redemption as designated by the successful bidder for the Public Improvement Bonds, on July 1 of the years and in the amounts as follows: 6 PUBLIC IMPROVEMENT BONDS* Year (July 1) Principal Amount Year (July 1) Principal Amount 2015 $465,000 2025 $695,000 2016 485,000 2026 725,000 2017 505,000 2027 755,000 2018 525,000 2028 785,000 2019 545,000 2029 815,000 2020 570,000 2030 850,000 2021 595,000 2031 885,000 2022 615,000 2032 920,000 2023 640,000 2033 960,000 2024 670,000 2034 995,000 * The aggregate principal amount of, and aggregate principal amount of each maturity of, the Public Improvement Bonds, is subject to adjustment prior to sale as provided in Section 1 hereof and in the official Notice of Sale provided for in Section 12 hereof. In addition, the aggregate principal amount of, and/or the aggregate principal amount of each maturity of, the Public Improvement Bonds is subject to adjustment after receipt of bids in accordance with the provisions of the official Notice of Sale provided for in Section 12 hereof. Subject to the provisions of this Resolution, the Refunding Bonds shall mature or be subject to mandatory sinking fund redemption as designated by the successful bidder for the Refunding Bonds, on July 1 of the years and in the amounts as follows: REFUNDING BONDS* Year (July 1) Principal Amount Year (July 1) Principal Amount 2015 $ 50,000 2022 $ 975,000 2016 55,000 2023 1,015,000 2017 55,000 2024 1,055,000 2018 850,000 2025 1,080,000 2019 870,000 2026 1,120,000 2020 905,000 2027 1,155,000 2021 935,000 * The principal amortization schedule for the Refunding Bonds set forth above provides for the Refunding Bonds to be issued in the aggregate principal amount of $10,120,000. The aggregate principal amount of, and aggregate principal amount of each maturity of, the Refunding Bonds, is subject to adjustment or elimination and/or to the addition of maturities as provided in Section 2 hereof and in the official Notice of Sale provided for in Section 12 hereof. In addition, the aggregate principal amount of, and/or the aggregate principal amount of each maturity of, the 7 Refunding Bonds is subject to adjustment after receipt of bids in accordance with the provisions of the official Notice of Sale provided for in Section 12 hereof. The foregoing provisions of this Section 4 are subject to the provisions of Sections 1, 2, 12 and 13 hereof. Subject to the provisions of Section 12 hereof, each Bond shall bear interest from its dated date if no interest payment has been paid or from the most recent Interest Pa yment Date to which interest has been paid or duly provided for; provided, however, that each Bond authenticated after the Record Date (as hereinafter defined) for any Interest Payment Date, but prior to such Interest Payment Date, shall bear interest from such Interest Payment Date. Interest on each series of the Bonds shall be paid at the rate or rates named by the successful bidder for such series of the Bonds in accordance with the terms of the official Notice of Sale hereinafter provided for. The County hereby appoints Manufacturers and Traders Trust Company, a New York state banking corporation, as bond registrar and as paying agent for each series of the Bonds (the “Bond Registrar and Paying Agent”). The principal of and interest on the Bonds shall be payable in such money of the United States of America as is lawful at the time of payment. So long as the Bonds of a series are maintained in Book-Entry Form (as hereinafter defined), payments of principal or redemption price of such series of the Bonds shall be made as described in Section 6 hereof. At any other time, the principal or redemption price of each Bond of such series shall be paid upon presentment and surrender of such Bond on the date such principal or redemption price is payable or if such date is not a Business Day (as hereinafter defined) then on the next succeeding Business Day at the designated corporate trust office of the Bond Registrar and Paying Agent. Interest on each Bond shall be payable to the person in whose name such Bond is registered (the “Registered Owner”) on the registration books for such series of the Bonds as of the close of business on the 15th calendar day of the month immediately preceding each Interest Payment Date (the “Record Date”). So long as a series of the Bonds are maintained in Book- Entry Form, payment of interest on such series of the Bonds shall be made as described in Section 6 hereof. At any other time, payment of the interest on each Bond shall be made by check mailed on the date such interest is payable or, if such date is not a Business Day, then the next succeeding Business Day to the address of such Registered Owner as it appears on said registration books for such series of the Bonds (with respect to each series, the “Bond Register”). “Business Day” means a day other than a Saturday, Sunday or day on which the Bond Registrar and Paying Agent is authorized or obligated by law or required by executive order to remain closed. The interest on any Bond which is payable, but is not punctually paid or duly provided for, on the appropriate Interest Payment Date shall forthwith cease to be payable to the Registered Owner thereof by virtue of having been such Regi stered Owner on the relevant Record Date; and such interest shall be paid by the Bond Registrar and Paying Agent to the 8 person in whose name the Bond (or its predecessor Bond) is registered at the close of business on a date to be fixed by the Bond Registrar and Paying Agent for the payment of such interest, notice thereof being given by first class mail (postage prepaid) to said person not fewer than 30 days prior to such record date, at the address of such person appearing on the applicable Bond Register, or may be paid at any time in any other lawful manner not inconsistent with the requirements of any securities exchange on which such series of the Bonds may be listed and upon such notice as may be required by such exchange. Section 5. Each series of the Bonds shall be issued as fully registered bonds registered on the applicable Bond Register kept for that purpose by the Bond Registrar and Paying Agent, and shall be registered and transferred in accordance with the terms and conditions set forth in such series of the Bonds. Each series of the Bonds shall be initially issued in the form of separate, single, authenticated, fully registered Bonds in the amount of each separate maturity of such series of the Bonds. Section 6. The provisions of this Section 6 shall apply to each series of the Bonds so long as such series of the Bonds shall be maintained in Book-Entry Form with a Depository (as hereinafter defined), any other provisions of this Resolution to the contrary notwithstanding. A system for registration of each series of the Bonds in Book-Entry Form with a Depository, which shall initially be The Depository Trust Company, New York, New York (“DTC”), shall be in effect on the date of the issuance and delivery of the Bonds. (a) Upon initial issuance and delivery, one fully registered bond for the aggregate principal amount of each maturity of each series of the Bonds will be registered in the name of Cede & Co., as nominee for DTC, and immobilized in the custody of DTC or held by the Bond Registrar and Paying Agent on DTC’s behalf through DTC’s “FAST” system. (b) Transfer of ownership interests in each series of the Bonds will be accomplished by book entries made by the Depository and, in turn, by the direct or indirect participants (the “Participants”) who act on behalf of the ultimate purchasers of such series of the Bonds (the “Beneficial Owners”). The Beneficial Owners will not receive certificates representing their ownership in such series of the Bonds, except as hereafter provided. (c) The principal or redemption price of and interest on each series of the Bonds shall be payable to the Depository, or registered assigns, as the registered owner of such series of the Bonds, in same day funds on each date on which the principal or redemption price of or interest on such series of the Bonds is due as set forth in this Resolution and in such series of the Bonds or as otherwise required by the Depository. Such payments shall be made to the offices of the Depository specified by the Depository to the Bond Registrar and Paying Agent in writing. Without notice to or the consent of the holders of such series of the Bonds, the County, the Bond Registrar and Paying Agent and the Depository may agree in writing to make payments of principal and interest in a manner different from that set out herein. Neither the County nor the Bond Registrar and Paying Agent shall have any obligation with respect to the transfer or crediting of the appropriate principal and interest payments to the Participants or the Beneficial Owners or their nominees. 9 (d) The County may replace any Depository as the securities depository for any series of the Bonds with another Depository or discontinue the maintenance of any series of the Bonds with any Depository if (i) the County, in its sole discretion, determines that any (A) such Depository is incapable of discharging its duties with respect to such series of the Bonds, or (B) the interests of the Beneficial Owners might be adversely affected by the continuation of the Book-Entry System (as hereinafter defined) with such Depository as the securities depository for such series of the Bonds, or (ii) such Depository determines not to continue to act as a securities depository for such series of the Bonds or is no longer permitted to act as such securities depository. Notice of any determination pursuant to clause (i) shall be given to such Depository at least 30 days prior to any such discontinuance (or such fewer number of days as shall be acceptable to such Depository). Neither the County nor the Bond Registrar and Paying Agent will have any obligation to make any investigation to determine the occurrence of any events that would permit the County to make any determination described in this paragraph. (e) If, following a determination or event specified in subsection (d) above, the County discontinues the maintenance of any series of the Bonds in Book-Entry Form, the County will issue replacement bonds (the “Replacement Bonds”) of such series directly to the applicable Participants as shown on the records of the Depository or, to the extent requested by any Participant, to the Beneficial Owners of such series of the Bonds as further described in this Section. The Bond Registrar and Paying Agent shall make provisions to notify the applicable Participants and the applicable Beneficial Owners by mailing an appropriate notice to the Depository, or by other means deemed appropriate by the Bond Registrar and Paying Agent in its discretion, that the County will issue Replacement Bonds directly to the Participants shown on the records of the Depository or, to the extent requested by any Participant, to Beneficial Owners of such series of the Bonds shown on the records of such Participant, as of a date set forth in such notice, which shall be a date at least 10 days after receipt of such notice by the Depository (or such fewer number of days as shall be acceptable to the Depository). In the event that Replacement Bonds are to be issued to the Participants or to the Beneficial Owners with respect to a series of the Bonds, the Bond Registrar and Paying Agent shall promptly have prepared Replacement Bonds registered in the names of such Participants as shown on the records of the Depository or, if requested by such Participants, in the names of the Beneficial Owners of such series of the Bonds, as shown on the records of such Participants as of the date set forth in the notice delivered in accordance with the immediately preceding paragraph. Replacement Bonds issued to Participants or to Beneficial Owners shall be in the authorized denominations, be payable as to principal and interest on the same dates as the applicable series of the Bonds, with interest being payable by check or draft mailed to each registered owner at the address of such owner as it appears on the applicable Bond Register and principal being payable upon presentation to the Bond Registrar and Paying Agent, and be in fully registered form. Replacement Bonds issued to a Depository shall have the same terms, form and content as the series of the Bonds initially registered in the name of the Depository to be replaced or its nominee except for the name of the record owner. (f) The Depository and its Participants and the Beneficial Owners, by their acceptance of each series of the Bonds, agree that neither the County nor the Bond Registrar and Paying Agent shall have any liability for the failure of the Depository to perform its obligations 10 to the Participants and the Beneficial Owners, nor shall the County or the Bond Registrar and Paying Agent be liable for the failure of any Participant or other nominee of the Beneficial Owners to perform any obligation to the Beneficial Owners of such series of the Bonds. For purposes of this Section 6, the following words have the following meanings: “Book-Entry Form” or “Book-Entry System” means a form or system, as applicable, under which (i) the ownership of beneficial interests in a series of the Bonds may be transferred only through a book-entry and (ii) physical bond certificates in fully registered form are registered only in the name of a Depository or its nominee as holder, with the physical bond certificates “immobilized” in the custody of the Depository or in the custody of the Bond Registrar and Paying Agent on behalf of the Depository. “Depository” means any securities depository that is a “clearing corporation” within the meaning of the New York Uniform Commercial Code and a “clearing agency” registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934, as amended, operating and maintaining, with its participants or otherwise, a Book-Entry System to record ownership of beneficial interests in municipal bonds, and to effect transfers of municipal bonds, in Book-Entry Form, and includes and means initially The Depository Trust Company, New York, New York. Section 7. The Bonds of each series that mature on or before July 1, 2024 are not subject to redemption at the option of the County prior to their stated maturities. The Bonds of each series maturing on and after July 1, 2025 shall be redeemable at the option of the County, in whole or in part, on any date on or after July 1, 2024, in such order as shall be determined by the County, at a redemption price of the principal amount of the Bonds of such series (or portions thereof) to be redeemed, plus accrued interest to the date fixed for redemption, without premium or penalty. The particular maturities or portions of maturities of the Bonds of a series to be so redeemed shall be determined in the sole discretion of the County. Notwithstanding any provisions contained herein, during any period in which a series of the Bonds is maintained pursuant to a Book-Entry System, redemption of the Bonds of such series shall occur in accordance with the Depository’s standard procedures for redemption of obligations such as the applicable series of the Bonds. Additional provisions relating to the optional redemption of either series of the Bonds and the mandatory sinking fund redemption of either series of the Bonds are provided for in the form of Bond set forth in Section 9 hereof. The provisions of this Section 7 are subject to the provisions of Section 12 hereof. Section 8. Each series of the Bonds, when issued, shall be executed in the name of the County by the manual or facsimile signature of the President or the Vice President of the Board and the seal of, or a facsimile of the seal of, the County shall be imprinted thereon, and the Bonds shall be attested by the manual or facsimile signature of the County Clerk and authenticated by the manual signature of the Bond Registrar and Paying Agent. 11 In the event any official of the County whose signature shall appear on any Bond described in this Resolution shall cease to be such official prior to the delivery of said Bond, his/her signature shall nevertheless be valid, sufficient and binding for the purposes herein intended. There shall be printed on or attached to each of the Bonds the text of the applicable approving legal opinion of Bond Counsel with respect to such Bond. Such printed text shall be certified by the manual or facsimile signature of the President or the Vice President of the Board to be a true and complete copy of such opinion as delivered to the County on the date of delivery of the Bonds to the original purchasers thereof. Section 9. Each series of the Bonds shall be in substantially the following form, which form together with all of the terms, covenants and conditions therein contained, is hereby adopted by the County as and for the form of obligation to be incurred by it, and said terms, covenants and conditions are hereby made binding upon the County, including the promise to pay therein contained, in accordance with said form: [CONTINUED ON NEXT PAGE] 12 (Form of Face of Bond) Note: Bracketed language is intended to reflect that such provisions appl y only to one series of the Bonds or apply only in certain circumstances, and such language shall be deleted from or included in the final form of Bond for the series of the Bonds to which it is inapplicable or applicable, as appropriate. No. R__-___ $______________________ UNITED STATES OF AMERICA STATE OF MARYLAND COUNTY COMMISSIONERS OF WASHINGTON COUNTY [PUBLIC IMPROVEMENT BOND OF 2014] [REFUNDING BOND OF 2014] Annual Interest Rate Maturity Date Bond Date Cusip Number July 1, ____ ________, 2014 937751___ Registered Owner: Cede & Co. Principal Amount: Dollars County Commissioners of Washington County, a body politic and corporate organized and existing under the Constitution and laws of the State of Maryland (the “County”), hereby acknowledges itself indebted for value received and, upon surrender hereof, promises to pay to the Registered Owner shown above, or his registered assigns, on the Maturity Date shown above, unless, to the extent applicable, this bond shall have been called for prior redemption and payment of the redemption price made or provided for, the Principal Amount shown above, and to pay interest on the outstanding principal amount hereof from the later of the Bond Date shown above and the most recent Interest Payment Date (as hereinafter defined) to which interest has been paid or provided for; provided, however, if this bond is authenticated after a Record Date (as hereinafter defined) for any Interest Payment Date and before such Interest Payment Date, it shall bear interest from such Interest Payment Date. Interest on this bond shall be paid at the Annual Interest Rate shown above, payable on January 1, 2015 and semiannually thereafter on July 1 and January 1 in each year (the “Interest Payment Dates”) until payment of such Principal Amount shall be discharged as provided in the Resolution (as hereinafter defined). Such interest shall be paid to the person in whose name this bond is registered on the registration books for the series of bonds of which this bond is one (the “Bond Register”) maintained by the Bond Registrar and Paying Agent (as hereinafter defined) at 13 the close of business on the 15th calendar day of the month next preceding each Interest Payment Date (the “Record Date”). Notwithstanding the preceding sentence, interest on this bond which is payable, but is not punctually paid or duly provided for, on any Interest Payment Date shall forthwith cease to be payable to the Registered Owner by virtue of having been such Registered Owner on the relevant Record Date and such interest shall be paid by the Bond Registrar and Paying Agent to the person in whose name this bond (or its predecessor bond) is registered at the close of business on a date fixed by the Bond Registrar and Paying Agent for the payment of such interest, notice thereof being given by first class mail, postage prepaid, to said person not fewer than 30 days prior to such Record Date, at the address of such person appearing on the Bond Register, or may be paid at any time in any other lawful manner not inconsistent with the requirements of any securities exchange on which this bond may be listed and upon such notice as may be required by such exchange. Principal or redemption price of and interest on this bond are payable in such money of the United States of America as is lawful at the time of payment. This bond is one of an issue of bonds limited in aggregate principal amount to $________________, all dated the date of delivery and all known as “County Commissioners of Washington County [Public Improvement Bonds of 2014][Refunding Bonds of 2014]” (the “Bonds”). The Bonds are issued as registered bonds, without coupons, in the denominations of $5,000 or any integral multiple thereof. The Bonds are numbered consecutively from No. 1 upward and mature on July 1 in the years and in the amounts and bear interest at the annual rates, all as set forth below: Maturing July 1 Principal Amount Interest Rate Maturing July 1 Principal Amount Interest Rate [COMPLETE AMORTIZATION SCHEDULE FOR APPLICABLE SERIES OF THE BONDS] 14 [Include for either series of the Bonds only to extent successful bidder for such series designates term bonds--The Bonds maturing on July 1, _____ are subject to mandatory sinking fund redemption at a redemption price equal to 100% of the principal amount thereof, together with interest accrued to the date fixed for redemption, on the dates and in the principal amounts set forth below: Mandatory Sinking Redemption Date Fund Installment] The Bonds that mature on or before July 1, 2024 are not subject to redemption at the option of the County prior to their respective maturities. The Bonds maturing on and after July 1, 2025 shall be subject to redemption prior to their respective maturities, at the option of the County, in whole or in part on any date on or after July 1, 2024, in such order as shall be determined by the County, at a redemption price of the principal amount of the Bonds (or portions thereof) to be redeemed, plus accrued interest thereon to the date fixed for redemption, without premium or penalty. If fewer than all of the Bonds of any one maturity shall be called for redemption , then the particular Bonds of such maturity to be redeemed shall be selected by such means in such manner as the Bond Registrar and Paying Agent, in its sole discretion, shall determine. Each $5,000 principal amount of any Bond shall be considered a separate Bond for the purposes of selection of Bonds for redemption. If all or a portion of the Bonds outstanding are to be redeemed, the County shall give notice of such redemption by first class mail, postage prepaid, at least 30 days prior to the date fixed for redemption to each registered owner of a Bond or portion thereof to be redeemed at the address of such registered owner appearing on the Bond Register. The failure to mail the redemption notice or any defect in the notice so mailed shall not affect the validity of the redemption proceedings. The County may, but shall not be obligated to, publish such notice of redemption at least once not fewer than 30 days prior to the date fixed for redemption in a newspaper circulating in the City of Baltimore, M aryland and also in a financial journal or daily newspaper of general circulation published in the City of New York, New York. The redemption notice shall state (i) whether the Bonds are to be redeemed in whole or in part and, if in part, the maturities, numbers and CUSIP numbers of the Bonds to be redeemed, (ii) in the case of a partial redemption of any Bond, the portion of the principal amount which is to be redeemed, (iii) that interest shall cease to accrue on the Bonds (or portions thereof) called for redemption on the date fixed for redemption, (iv) the date fixed for redemption and the redemption price, (v) the address of the Bond Registrar and Paying Agent with a contact person and phone number, and (vi) that the Bonds to be redeemed in whole or in part shall be presented for redemption and payment on or after the date fixed for redemption at the designated corporate trust office of the Bond Registrar and Paying Agent. Any such notice may be conditioned upon receipt by the Bond Registrar and Paying Agent of sufficient funds to effect such redemption. 15 From and after the date fixed for redemption, if monies sufficient for the payment of the redemption price of the Bonds (or portions thereof) called for redemption plus accrued interest due thereon to the date fixed for redemption are held by the Bond Registrar and Paying Agent on such date, the Bonds so called for redemption shall become due and payable at the redemption price provided for redemption of such Bonds on such date, interest on such Bonds shall cease to accrue and the registered owners of such Bonds so called for redemption shall have no rights in respect thereof except to receive payment for the redemption price thereof plus accrued interest thereon to the date fixed for redemption from such monies held by the Bond Registrar and Paying Agent. Upon presentation and surrender of a Bond called for redemption in compliance with the redemption notice, the Bond Registrar and Paying Agent shall pay the appropriate redemption price of such Bond plus accrued interest thereon to the date fixed for redemption. If Bonds so called for redemption are not paid upon presentation and surrender as described above, such Bonds shall continue to bear interest at the rates stated therein until paid. In case part but not all of a Bond shall be selected for redemption, then, upon the surrender thereof, there shall be issued without charge to the registered owner thereof Bonds of the same series in any of the authorized denominations as specified by the registered owner. The aggregate principal amount of Bonds so issued shall be equal to the unredeemed balance of the principal amount of the Bond surrendered, and the Bonds issued shall bear the same interest rate and shall mature on the same date as the Bond surrendered. [TO BE USED FOR BONDS IN BOOK-ENTRY FORM ONLY THAT ARE SUBJECT TO REDEMPTION--So long as all of the Bonds shall be maintained in book-entry form with a Depository (as defined in the Resolution) in accordance with Section 6 of the Resolution, in the event that part, but not all, of this bond shall be called for redemption, the holder of this bond may elect not to surrender this bond in exchange for a new Bond and in such event shall make a notation indicating the principal amount of such redemption and the date thereof on the Payment Grid attached hereto. For all purposes, the principal amount of this bond outstanding at any time shall be equal to the lesser of (A) the Principal Amount shown on the face hereof and (B) such Principal Amount reduced by the principal amount of any partial redemption of this bond following which the holder of this bond has elected not to surrender this bond. The failure of the holder hereof to note the principal amount of any partial redemption on the Payment Grid attached hereto, or any inaccuracy therein, shall not affect the payment obligation of the County hereunder. THEREFORE, IT CANNOT BE DETERMINED FROM THE FACE OF THIS BOND WHETHER A PART OF THE PRINCIPAL OF THIS BOND HAS BEEN PAID. Unless this bond is presented by an authorized representative of The Depository Trust Company, a limited-purpose trust company organized under the New York Banking Law (“DTC”), to the County or its agent for registration of transfer, exchange, or payment, and any bond issued is registered in the name of Cede & Co. or in such other name as is requested by an authorized representative of DTC (and any payment is made to Cede & Co. or to such other entity as is requested by an authorized representative of DTC), ANY TRANSFER, PLEDGE, OR OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS WRONGFUL inasmuch as the registered owner hereof, Cede & Co., has an interest herein.] The Bonds are issued pursuant to the authority of [include only applicable legislative authority--Chapter 392 of the Laws of Maryland of 2007,] [Chapter 205 of the Laws of 16 Maryland of 2004,] [and] [Section 19-207 of the Local Government Article of the Annotated Code of Maryland,] as amended (collectively, the “Act”) and in accordance with the Resolution. The Bonds will be transferable only upon the Bond Register by the Bond Registrar and Paying Agent. Any Bond presented for transfer, exchange, registration, redemption or payment (if so required by the Bond Registrar and Paying Agent) shall be accompanied by a written instrument or instruments of transfer or authorization for exchange, in form and with guaranty of signature satisfactory to the Bond Registrar and Paying Agent, duly executed by the registered owner thereof or by his duly authorized attorney. Upon any transfer or exchange, the County shall execute and the Bond Registrar and Paying Agent shall authenticate and deliver in the name of the registered owner or the transferee or transferees, as the case may be, a new registered Bond or Bonds of the same series, in any of the authorized denominations in an aggregate principal amount equal to the principal amount of the Bond exchanged or transferred and maturing on the same date and bearing interest at the same rate. In each case, the County and the Bond Registrar and Paying Agent may require payment by the registered owner requesting the exchange or transfer of any tax, fee or other governmental charge, shipping charges and insurance that may be required to be paid with respect thereto, but otherwise no charge shall be made to the registered owner for the exchange or transfer. The Bond Registrar and Paying Agent shall not be required to transfer or exchange any Bond after the mailing of notice calling such Bond or portion thereof for redemption; provided, however, that this limitation shall not apply to any portion of a Bond which is not being called for redemption. It is hereby certified and recited that each and every act, condition and thing required to exist, to be done, to have happened and to be performed precedent to and in the issuance of this bond, does exist, has been done, has happened and has been performed in full and strict compliance with the Constitution and laws of the State of Maryland and the Resolution of the Board of County Commissioners of the County, adopted on April __, 2014 (as supplemented, the “Resolution”), authorizing the issuance of the issue of bonds, of which this bond is one, and that said issue of bonds, together with all other indebtedness of the County, is within every debt and other limit prescribed by the Constitution and laws of said State. This bond is an obligation of the County, payable as provided in the Resolution, and the full faith and credit and unlimited taxing power of County Commissioners of Washington County are hereby irrevocably pledged to the payment of the principal of this bond and of the interest to accrue hereon at the dates and in the manner mentioned herein. This bond shall not be valid or become obligatory for any purpose or be entitled to any benefit or security under the Resolution until the Certificate of Authentication endorsed hereon shall have been signed by an authorized signatory of the Bond Registrar and Paying Agent. 17 IN WITNESS WHEREOF, the County has caused this bond to be executed in its name by the [Vice] President of the Board of County Commissioners of Washington County and attested by the County Clerk, and has also caused its corporate seal to be affixed or imprinted hereon. (SEAL) ATTEST: COUNTY COMMISSIONERS OF WASHINGTON COUNTY By:____________________ By:______________________________________ County Clerk [Vice] President, Board of County Commissioners of Washington County 18 CERTIFICATE OF AUTHENTICATION Date of Authentication: This bond is one of the registered bonds of County Commissioners of Washington County designated “County Commissioners of Washington County [Public Improvement Bonds of 2014][Refunding Bonds of 2014]”. MANUFACTURERS AND TRADERS TRUST COMPANY, as Bond Registrar and Paying Agent By: ____________________________________________ Authorized Signatory 19 [BONDS IN BOOK-ENTRY FORM ONLY] - PAYMENT GRID Date of Principal Principal Holder Payment Amount Paid Amount Outstanding Signature __________ ____________ _________________ ______________ __________ ____________ _________________ ______________ __________ ____________ _________________ ______________ __________ ____________ _________________ ______________ __________ ____________ _________________ ______________ __________ ____________ _________________ ______________ __________ ____________ _________________ ______________ __________ ____________ _________________ ______________ __________ ____________ _________________ ______________ __________ ____________ _________________ ______________ __________ ____________ _________________ ______________ __________ ____________ _________________ ______________ __________ ____________ _________________ ______________ 20 ASSIGNMENT FOR VALUE RECEIVED, the undersigned hereby sells, assigns and transfers unto _________________ (Tax Identification or Social Security No.______________) the within bond and all rights thereunder, and does hereby constitute and appoint _______________ attorney to transfer the within bonds on the books kept for the registration thereof, with full power of substitution in the premises. Dated: Signature Guaranteed: ___________________________ ____________________________ NOTICE: Signatures must be (Signature of Registered Owner) guaranteed by a member firm of NOTICE: Signature must correspond the New York Stock Exchange or with the name of the Registered a commercial bank or trust Owner of the within bond as it company appears on the face of the within bond in every particular, without alteration or enlargement or any change whatever 21 IT IS HEREBY CERTIFIED that the following is a true and correct copy of the complete legal opinion of Funk & Bolton, P.A., Baltimore, Maryland, with respect to the issue of bonds of which this bond is one, that the original of said opinion was manually executed, dated and issued as of the date of delivery of, and payment for, said issue of bonds by the original purchaser thereof, and that an executed copy thereof is on file with the Bond Registrar and Paying Agent. COUNTY COMMISSIONERS OF WASHINGTON COUNTY By: _________________________________________ [Vice] President, Board of County Commissioners (Insert or Attach Opinion of Bond Counsel) (End of Form of Bond) 22 Section 10. The President or the Vice President of the Board shall be and is hereby authorized to make such changes in the form of bond set forth in Section 9 hereof as the President or the Vice President shall deem necessary to carry into effect the provisions of this Resolution, including, without limitation, to include or remove bracketed provisions set forth in the form of Bond provided for in Section 9 hereof with respect to a particular series of the Bonds, to reflect matters determined in accordance with Sections 2, 4 or 12 hereof, or to comply with recommendations of bond counsel; provided, however, that the President or the Vice President shall make no change materially affecting the substance of such form unless such change is determined by the Director of Finance, with the advice of the County’s financial advisor, to be in the best interest of the County. The execution of the Bonds of each series by such officer shall be conclusive evidence of the approval by the County of all changes in the form of such series of the Bonds and of the due execution of such series of the Bonds by the County. Section 11. No Bond shall be valid or obligatory for the purpose or entitled to any security or benefit under this Resolution unless and until a certificate of authentication of such Bond substantially in the form hereinabove provided shall have been duly executed by the Bond Registrar and Paying Agent and such executed certificate of the Bond Registrar and Paying Agent on such Bond shall be conclusive evidence that such Bond has been authenticated and delivered under this Resolution. The Bond Registrar and Paying Agent’s certificate of authentication on any Bond shall be deemed to have been executed by it if signed by an authorized officer or signatory of the Bond Registrar and Paying Agent. It shall not be necessary that the same officer or signatory of the Bond Registrar and Paying Agent sign the certificate of authentication on all the Bonds issued hereunder. Section 12. Each series of the Bonds shall be sold at public sale by electronic bids to the bidder therefor for cash whose bid results in the lowest true interest cost to the County in the manner and in accordance with the formula set forth in the form of Notice of Sale attached as Appendix C to the Preliminary Official Statement identified in Section 24 hereof and made a part hereof (the “Notice of Sale”). Electronic bids for the Bonds shall be received by the Director of Finance on May 6, 2014, subject to the further provisions of this Section 12. The award shall be preliminarily confirmed by the Board on the same day as the date of sale. The Director of Finance shall be and is hereby authorized to make such changes in the form of Notice of Sale set forth in the form of the Preliminary Official Statement provided to the Board with this Resolution as the Director of Finance shall deem necessary to carry into effect the purposes of this Resolution (including, without limitation, to reflect matters determined in accordance with Sections 1, 2 or 4 hereof) or to comply with recommendations of bond counsel, or, with the advice of the County’s financial advisor, to be in the best interest of the County. The Director of Finance, upon the advice of the County’s financial advisor, is authorized to adjust the aggregate principal amounts of either series of the Bonds and the maturities thereof in the manner and in accordance with Sections 1, 2 or 4 hereof and the Notice of Sale and to determine which portion, if any, of the Refunded Bonds identified on Exhibit A hereto shall be refunded in accordance with the provisions of this Resolution. The form of the Notice of Sale as contained in the final Preliminary Official Statement shall constitute the official Notice of Sale, subject t o modification in accordance with the provisions thereof. 23 Notwithstanding any other provision hereof, the Director of Finance shall be and hereby is authorized to accept electronic bids for the Bonds, and to make such adjustments to the official Notice of Sale in the manner provided for therein as she shall deem necessary or advisable, upon the advice of bond counsel or the County’s financial advisor, including to accomplish electronic bidding procedures, to change the bid specifications for either series of the Bonds or to comply with applicable regulations, notices and other official guidance. In view of the desirability of flexibility in the scheduling of the sale of the Bonds to take full advantage of market conditions to maximize debt service savings, the County determines that it is in the best interest of the County to authorize and empower the Director of Finance to change the time of or cancel said sale at any time prior to May 6, 2014, and to reschedule said sale without publishing a new Notice of Sale or advertisement, if (i) the County’s financial advisor has advised her that market conditions are such that it is in the best interest of the County to do so, and (ii) she concurs in such recommendation to cancel and/or reschedule the sale. The Director of Finance may cancel and reschedule any rescheduled sale in accordance with phrases (i) and (ii) of the preceding sentence. If the date of sale is rescheduled as provided above, the Director of Finance may also postpone the expected date of delivery of the Bonds. If the sale is postponed to a date later than May 31, 2014, then the Director of Finance may also change the dated date of the Bonds (and hence the date from which interest shall accrue), the dates of the semi-annual interest payments and annual principal payments, the optional redemption dates, and the mandatory sinking fund redemption dates, if any, accordingly. The Notice of Sale authorized by this Resolution shall be substantially in the form set forth in Appendix C to the Preliminary Official Statement, and the terms, provisions and conditions set forth in the final form of the Notice of Sale are hereby adopted and approved as the terms, provisions and conditions under which each series of the Bonds shall be sold, issued and delivered at public sale. Said Notice of Sale, or an advertisement in substantially the form attached hereto as Exhibit B, shall be published at least once, at least ten days preceding said date of sale, in one or more daily or weekly newspapers having a general circulation in Washington County and may also be published in one or more journals having a circulation primarily among banks and investment bankers. The Director of Finance, on behalf of the County, is hereby authorized to make any changes to such advertisement before publication to reflect matters determined in accordance with Sections 1, 2, 3, 4 or 12 of this Resolution before such publication, if applicable. In addition, the Director of Finance is hereby authorized to cause to be prepared and distributed or made available to prospective bidders printed or printable copies of said Notice of Sale, as well as the Preliminary Official Statement hereinafter authorized. The Director of Finance is hereby authorized and directed to handle all inquiries in connection with the sale authorized hereby and the Official Statement hereafter referred to and is further authorized to reschedule any postponed sale with or without the republication of the Notice of Sale or advertisement. Section l3. Promptly after the sale of the Bonds, and in accordance with the terms and conditions of the sale of such series of the Bonds as set forth in the official Notice of Sale, the Board shall adopt an administrative resolution making the preliminary award of each series of the Bonds and, subject to any authority delegated by the Board to the Director of Finance in such administrative resolution, determining the final principal amounts of each series of the Bonds and fixing the interest rate or rates payable on each series of the Bonds. Subsequently, each series of the Bonds shall thereupon be suitably printed or engraved and delivered to the 24 successful bidder therefor in accordance with the conditions of delivery set forth in the official Notice of Sale. Notwithstanding anything to the contrary contained in this Resolution, the Board in such administrative resolution may delegate to the Director of Finance the authority, on behalf of the County, to make the final award of either series of the Bonds to the successful bidder therefor, to make any adjustments to the final principal amounts of and amortization schedules for the Bonds, and/or to determine the Refunded Bonds, if any, in accordance with the provisions of this Resolution and the official Notice of Sale. Notwithstanding anything to the contrary contained in this Resolution, the Board reserves the right to reject (or to delegate such right to the Director of Finance to reject) any and all bids for either series of the Bonds and, in such event, all references to such series of the Bonds contained in this Resolution shall be deemed to be inapplicable. Section 14. The portion of the proceeds of the Refunding Bonds issued to provide funds to refund any of the Refunded Bonds shall be paid to and held by Manufacturers and Traders Trust Company, the paying agent and bond registrar for the 2007 Bonds, as escrow deposit agent, as further described in this Section 14. The Director of Finance, with the advice of the County’s financial advisor and bond counsel, is hereby authorized to negotiate an escrow deposit agreement with Manufacturers and Traders Trust Company, as escrow deposit agent, and that portion of the proceeds of the Refunding Bonds to be applied to refunding the Refunded Bonds shall be deposited with such escrow deposit agent, invested in accordance with the provisions of this Section 14 and the further provisions of this Resolution, and applied to the payment and redemption of the Refunded Bonds in accordance with Section 16 hereof. The President or the Vice President of the Board is each hereby authorized and directed to execute and deliver any such escrow deposit agreement on behalf of the County. In connection with the issuance of the Refunding Bonds, the Director of Finance, or her designee, is hereby authorized to provide for the bidding for and/or file on behalf of the County, as applicable, any necessary investment agreements or any necessary subscriptions and any amendments thereto to purchase United States Treasury Obligations – State and Local Government Series, and/or any direct obligations of, or obligations the principal of and interest on which are unconditionally guaranteed by, the United States of America in such amounts and maturing at such times so that sufficient moneys will be available from such maturing principal and interest and any cash held uninvested to pay interest on the Refunded Bonds to their redemption date and to redeem the Refunded Bonds on their redemption date as further described in this Resolution, and to take any other action or to execute any further instrument on behalf of the County necessary to purchase such obligations. Any such obligations, and any cash to be held uninvested in escrow, shall be deposited with the escrow deposit agent provided for in this Section 14. To the extent any portion of the net premium payable by the purchaser of the Refunding Bonds is to be applied to pay costs of issuance of the Refunding Bonds, such portion shall be held by the County. 25 Section 15. All of the expenses relating to the issuance and sale of the Bonds, including the cost of printing the Bonds and advertising their sale and the legal fees of the County, may be paid from the net premium constituting a portion of the gross proceeds received from the sale of the respective series of the Bonds or from any other funds available to the County. In the event the date of either series of the Bonds is adjusted in accordance with Section 12 hereof to be a date other than the date of delivery of such series, any accrued interest received on the sale of such series of the Bonds shall be applied to the first interest payment on such series of the Bonds. Any premium received on either series of the Bonds shall be applied in such manner as shall be determined by the Director of Finance, subject to applicable limits of the Internal Revenue Code of 1986, as amended (the “Code”). After providing for such expenses from net premium and making such provision relating to premium and accrued interest thereon, as applicable, the balance of the proceeds of the sale of the Public Improvement Bonds shall be deposited in separate accounts to be used as described in Section 3 hereof for the purpose of financing the public facilities as described in Section 3 hereof and the proceeds of the Refunding Bonds, together with any other funds provided by the County for such purpose, if any, shall be deposited and used as described in Section 14 hereof for the purpose of paying as and when due the principal or redemption price of and interest on the Refunded Bonds. Any proceeds of the Bonds not required for the purposes stated in Section 3 hereof or for the refunding of the Refunded Bonds, as applicable, may be applied in accordance with the provisions of the applicable Acts, or the extent not provided for therein, as determined by the Director of Finance. Pending expenditure as contemplated hereby, the Director of Finance may invest all or part of such balance of the proceeds of either series of the Bonds held by the County in such manner as may be permitted by law; provided, however, that no such investment shall be made which would cause the Bonds to be “arbitrage bonds” within the meaning of the Code and the treasury regulations with respect thereto. Section 16. Prior to the delivery of and payment for the Refunding Bonds, the County shall have received a report of a verification consultant, nationally recognized in the field of the refunding of tax-exempt obligations, verifying that the maturing principal amounts of the obligations held in escrow as described in Section 14 hereof, together with investments thereon and any cash held uninvested, will be sufficient to redeem any refunded 2007 Bonds on July 1, 2017 at a redemption price of 100% of the principal amount thereof, together with accrued interest thereon, and to pay interest on such Refunded Bonds to such redemption date. Section 17. Conditional only upon the delivery of and payment for the Refunding Bonds, the County hereby specifically and irrevocably elects to redeem on July 1, 2017 any of the potential Refunded Bonds that are 2007 Bonds finally selected for redemption in accordance with the provisions of this Resolution at the redemption price of 100% of the principal amount thereof, and to pay interest when due on such Refunded Bonds to and including such date fixed for redemption, and hereby directs the paying agent for the applicable Refunded Bonds, not fewer than 30 days before the redemption date, to cause a notice of redemption substantially in the form of Exhibit C hereto to be mailed, first class mail, postage prepaid, to all registered owners of the Refunded Bonds at their addresses as they appear on the registration books provided for such Refunded Bonds; provided that, failure to so mail such notice shall not affect the validity of the proceedings for redemption. 26 Section 18. (a) On the date of issuance of the Bonds, the President or the Vice President of the Board and the Director of Finance shall be responsible for the execution and delivery to counsel rendering an opinion on the validity of each series of the Bonds of a certificate of the County which complies with the requirements of Section 103 and Sections 141 through 150, inclusive, of the Code and the applicable regulations thereunder. Such officials are hereby authorized, on behalf of the County, to make in such certificate any elections, determinations or designations authorized or required by the Code and the applicable regulations thereunder. (b) The County shall set forth in said certificate its reasonable expectations as to relevant facts, estimates and circumstances relating to the use of the proceeds of the Bonds, or of any moneys, securities or other obligations which may be deemed to be proceeds of the Bonds pursuant to Section 148 of the Code or the said regulations (collectively, the “Bond Proceeds”). The County covenants with each of the holders of any of the Bonds that the facts, estimates and circumstances set forth in the said certificate will be based on the County’s reasonable expectations on the date of issuance of the Bonds and will be, to the best of the knowledge of the persons executing such certificate, true, correct and complete as of that date. (c) The County covenants with each of the holders of any of the Bonds that it will not use, or permit the use of any of, the Bond Proceeds or any other funds of the County, directly or indirectly, to acquire any securities or obligations, and will not take or permit to be taken or fail to take any other action or actions which would cause any of the Bonds to be an “arbitrage bond” within the meaning of said Section 148 and said regulations or that would otherwise cause the interest on the Bonds to be includable in gross income of the holders of the Bonds for federal income tax purposes. (d) The County further covenants that it will comply with said Section 148 and said regulations and such other requirements of the Code which are applicable to the Bonds on the date of issuance of the Bonds and which may subsequently lawfully be made applicable to the Bonds. (e) The County will hold and shall invest Bond Proceeds within its control (if such proceeds are invested) in accordance with the expectations of the County set forth in said certificate. (f) The County shall make timely payment of any rebate amount or payment in lieu thereof (or installment thereof) required to be paid to the United States of America in order to preserve the exclusion from gross income for purposes of federal income taxation of interest on the Bonds and shall include with any such payment such other documents, certificates or statements as shall be required to be included therewith under then applicable law and regulations. (g) The President or the Vice President of the Board and the Director of Finance may execute a certificate or certificates supplementing or amending said certificate, and actions taken by the County subsequent to the execution of such certificate shall be in accordance with s aid certificate as amended or supplemented; provided, however, that the County shall execute any such certificate only upon receipt by it of an opinion of bond counsel addressed to the County to the effect that actions taken by the County in accordance with the amending or supplementing 27 certificate will not adversely affect the exclusion from gross income for federal income taxation purposes of interest on the Bonds. (h) The County shall retain such records as necessary to document the investment and expenditure of Bond Proceeds, the uses of Bond Proceeds and of the facilities financed or refinanced with such proceeds, together with such other records as may be required by the tax certificate or the Internal Revenue Service in order to establish compliance with requirements of the Code and the regulations thereunder as conditions to the exclusion of interest on the Bonds from federal gross income. Section 19. For the purposes of paying the interest on and principal of the Bonds hereby authorized as such interest and principal comes due, the County shall include in the levy against all legally assessable property in Washington County, in each and every fiscal year of the County that any of said Bonds are outstanding, ad valorem taxes sufficient to provide such sums as the County may deem sufficient and necessary in conjunction with any other funds that will he available for the purpose, to provide for the payment of the interest on the Bonds coming due in each such year and to pay the principal of the Bonds maturing in each such fiscal year. In the event the proceeds from taxes so levied in any such fiscal year shall prove inadequate for such purposes, additional taxes shall be levied in the succeeding fiscal year to make up such deficiency. The full faith and credit and unlimited taxing power of the County are hereby irrevocably pledged to the punctual payment of the maturing principal of and interest on the Bonds hereby authorized as and when such principal and interest comes due and to the levy and collection of the taxes hereinabove prescribed as and when such taxes may become necessary in order to provide sufficient funds to meet the debt service requirements of said Bonds. The County hereby solemnly covenants to take all action as may be appropriate f rom time to time during the period that any of said Bonds remain outstanding and unpaid to provide the funds necessary to make said principal and interest payments. The County further covenants and agrees to levy and collect the taxes hereinabove prescribed. Subject to any applicable Code limitations, the County may apply to the payment of the principal of and interest on any of the Bonds any funds received by it and available for such purpose from the State of Maryland, the United States of America, any agency or instrumentality thereof, or from any other source, and, to the extent any such funds are received or receivable in any fiscal year, the taxes that required to be levied hereunder may be reduced accordingly. Each series of the Bonds shall be deemed to be paid and no longer to be outstanding when payment of the principal of such series of the Bonds plus interest thereon to the due dates thereof (whether such due date be by reason of maturity or upon redemption) either (i) shall have been made or caused to have been made in accordance with the terms thereof, or (ii) shall have been provided by irrevocably depositing in trust and irrevocably setting aside exclusively for such payment, moneys sufficient to make such payment, or direct non -callable obligations of the United States of America, maturing as to principal and interest in such amounts and at such times as will assure the availability of sufficient moneys to make such payment, or a combination thereof, and all necessary and proper fees, compensation and expenses pertaining to such series of the Bonds with respect to which such deposit is made shall have been paid or the payment thereof provided for. 28 Section 20. If any Bond shall become mutilated or be destroyed, lost or stolen, the County in its discretion may execute, and upon its request the Bond Registrar and Paying Agent shall authenticate and deliver, a new Bond of the same series in exchange for the mutilated Bond or in lieu of and substitution for the Bond so destroyed, lost or stolen. In every case of exchange or substitution, the applicant shall furnish to the County and to the Bond Registrar and Paying Agent such security or indemnity as may be required by them to save each of them harmless from all risks, however remote, and the applicant shall also furnish to the County and to the Bond Registrar and Paying Agent evidence to their satisfaction of the mutilation, destruction, loss or theft of the applicant’s Bond. Upon the issuance of any Bond upon such exchange or substitution, the County may require the payment of a sum sufficient to cover any tax or other governmental charge that may be imposed in relation thereto and any other expenses, including counsel fees, of the County or the Bond Registrar and Paying Agent. If any Bond which has matured or is about to mature shall become mutilated or be destroyed, lost or stolen, instead of issuing a Bond in exchange or substitution therefor, the County may pay or authorize the payment of such Bond (without surrender thereof except in the case of a mutilated Bond) if the applicant for such payment shall furnish to the County and to the Bond Registrar and Paying Agent such security or indemnity as they may require to save them harmless, and evidence to the satisfaction of the County and the Bond Registrar and Paying Agent of the mutilation, destruction, loss or theft of such Bond. Section 21. Each Bond paid at maturity or upon prior redemption shall be canceled or destroyed by the Bond Registrar and Paying Agent and a certificate of destruction describing the Bond so canceled or destroyed and evidencing such cancellation or destruction shall be furnished by the Bond Registrar and Paying Agent to the County. Section 22. It is hereby determined that the bonded indebtedness previously incurred by the County pursuant to the 2007 Act is a $9,220,178 principal portion of the County’s $22,130,000 Public Improvement and Refunding Bonds of 2009, a $6,992,992.54 principal portion of the County’s $7,860,000 Public Improvement Bonds, Tax-Exempt Series 2010A, a $9,711,007.46 principal portion of the County’s $10,915,000 Public Improvement Bonds, Taxable Build America Bonds (Direct Payment) Series 2010B, the entire $14,170,000 principal amount of the County’s Public Improvement Bonds of 2011 and a $12,068,100 principal portion of the County’s $17,765,000 Public Improvement Bonds of 2012, and the entire $12,000,000 principal amount of the County’s Public Improvement Bonds of 2013. Section 23. Because the refinancing anticipated hereunder will be undertaken to effect cost savings by replacing the Refunded Bonds with Refunding Bonds bearing lower interest rates, it is the intent of the County that such Refunding Bonds be issued under the applicable Acts and other authority referred to in the resolutions authorizing the 2007 Bonds, as applicable, and that such Refunding Bonds, if issued, will constitute a reissuance of the indebtedness authorized by such resolutions and shall not constitute additional indebtedness under such authorizations or under any other authority. 29 Section 24. The County hereby approves the Preliminary Official Statement relating to the Bonds (the “Preliminary Official Statement”) substantially in the form presented to the Board with this Resolution, as evidenced by a copy of such Preliminary Official Statement certified by the County Clerk and filed among the permanent records of the County. With the exception of such changes therein as may be required or deemed appropriate by the President of the Board or the Director of Finance, upon the advice of bond counsel or the County’s financial advisor, including to reflect the provisions of this Resolution, certain changes dictated by the terms of the official Notice of Sale, and certain information to be supplied by the successful bidders for the Bonds, the Preliminary Official Statement is deemed final by the County for the purpose of Rule 15c2-12 of the Securities and Exchange Commission. The County authorizes the dis tribution of said Preliminary Official Statement in connection with its solicitation of bids for the sale of the Bonds. The County hereby approves the Official Statement in the form of the final Preliminary Official Statement with such changes therein as may be required or deemed appropriate by the President of the Board or the Director of Finance, upon the advice of bond counsel or the County’s financial advisor, including, without limitation, to reflect matters determined in accordance with this Resolution. The execution of the Official Statement by the President of the Board shall be conclusive evidence of the approval of the County of any and all such changes or modifications in said Official Statement in connection with the issuance, sale and delivery of the Bonds. The Preliminary Official Statement and the Official Statement shall each be disseminated in electronic and/or printed form as determined by the Director of Finance, on behalf of the County, with the advice of the County’s financial advisor. The Preliminary Official Statement and/or the Official Statement may be amended or supplemented in such form as determined by the President of the Board or the Director of Finance, with the advice of the County’s financial advisor or bond counsel, and any such amendment or supplement may be disseminated in electronic and/or printed form as determined by the Director of Finance, on behalf of the County, with the advice of the County’s financial advisor. Section 25. In order to assist any Participating Underwriter (as hereafter defined) for each series of the Bonds in complying with Securities and Exchange Commission Rule 15c2- 12(b)(5), the County hereby covenants and agrees that it will comply with and carry out all of the provisions of the Continuing Disclosure Agreement (as hereafter defined). Notwithstanding any other provision of this Resolution, failure of the County to comply with the Continuing Disclosure Agreement shall not be considered an event of default; however, any bondholder may take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the County to comply with its obligations under this Section. “Continuing Disclosure Agreement” shall mean that certain Continuing Disclosure Agreement executed by the County and dated the date of issuance and delivery of the Bonds, as originally executed and as it may be amended from time to time in accordance with the terms thereof. The Continuing Disclosure Agreement shall be in substantially the form set forth as Appendix D to the Preliminary Official Statement as evidenced by its execution by the President or Vice President of the Board. “Participating Underwriter” shall have the meaning ascribed thereto in the Continuing Disclosure Agreement. 30 Section 26. The President and Vice President of the Board, the Director of Finance, the County Clerk and such other officers, officials and employees of the County as the President or the Vice President shall designate, are authorized hereby to do any and all things, execute all instruments, documents and certificates, and otherwise take all action necessary, proper, or expedient in connection with the issuance, sale and delivery of the Bonds. The President and the Vice President of the Board, the Director of Finance, the County Clerk and all other appropriate officers, officials and employees of the County are authorized and directed hereby to do all acts and things required of them by the provisions hereof and of the Bonds for the full, punctual, and complete performance of all of the terms, covenants, provisions and agreements of this Resolution and the Bonds. Section 27. This Resolution shall take effect from the date of its adoption. Adopted this _______________ day of __________________, 2014. (SEAL) ATTEST: COUNTY COMMISSIONERS OF WASHINGTON COUNTY __________________________ By:_____________________________ Vicki C. Lumm, County Clerk Terry L. Baker, President Board of County Commissioners of Washington County #161728;50052.021 A-1 EXHIBIT A Refunded Bonds* Washington County, Maryland Public Improvement Bonds of 2007 The 2007 Bonds identified below are subject to optional redemption on July 1, 2017 at a redemption price of 100% Maturing July 1 Principal Amount Interest Rate 2018 $ 795,000 4.250% 2019 825,000 4.250 2020 865,000 4.250 2021 900,000 4.250 2022 940,000 4.250 2023 980,000 4.250 2024 1,025,000 4.250 2025 1,065,000 4.250 2026 1,115,000 4.250 2027 1,160,000 4.250 * Preliminary, subject to adjustment based on market conditions at or prior to the time of sale; listed bonds are the outstanding callable maturities of the 2007 Bonds. The County does not intend to refund any portion of outstanding maturities of the 2007 Bonds that are not subject to redemption prior to their respective maturity dates. B-1 EXHIBIT B Form of Advertisement SUMMARY NOTICE OF BOND SALE WASHINGTON COUNTY, MARYLAND (County Commissioners of Washington County) General Obligation Bonds Consisting of: $14,000,000* PUBLIC IMPROVEMENT BONDS OF 2014 $10,120,000* REFUNDING BONDS OF 2014 NOTICE IS HEREBY GIVEN that County Commissioners of Washington County (the “County”) will receive electronic bids via Parity® for the purchase of the above-referenced general obligation bonds (respectively referred to as the “Public Improvement Bonds” and the “Refunding Bonds” and, collectively, as the “Bonds”) on Tuesday, May 6, 2014 at the offices of the County, 100 West Washington Street, Hagerstown, Maryland 21740, County Commissioners Meeting Room (Room 227). Bids for the Public Improvement Bonds will be received until 11:00 a.m. Prevailing Eastern Time, and bids for the Refunding Bonds will be received until 11:15 a.m. Prevailing Eastern Time. Each series of the Bonds will be dated the date of its delivery, will bear interest payable semi-annually on the first days of July and January, commencing January 1, 2015 and will be issuable in denominations of $5,000 each or multiples thereof. Principal of the Bonds will be payable on July 1 in each year until maturity or prior redemption in whole. Each series of the Bonds will be issued in book-entry form only. The aggregate principal amount of each series of the Bonds, and the aggregate principal amount of each maturity of each series of the Bonds, is subject to adjustment both pre- and post- sale as set forth in the Preliminary Official Statement and the official Notice of Sale. The bid for a series of the Bonds must conform to the applicable terms and conditions set forth in the official Notice of Sale. This announcement does not constitute the solicitation of bids to purchase either series of the Bonds. The sale of each series of the Bonds shall be made exclusively pursuant to the terms of the official Notice of Sale. Copies of the official Notice of Sale and the Preliminary Official Statement will be furnished upon request made to the Director of the Office of Budget and Finance, Washington County, County Administration Building, 100 West Washington Street, Hagerstown, Maryland 21740, (240) 313-2300 or from the County’s financial advisor, Public Advisory Consultants, Inc., 25 Crossroads Drive, Suite 402, Owings Mills, Maryland 21117, (410) 581-4820. Terry L. Baker, President Board of County Commissioners of Washington County, Maryland * Preliminary, subject to adjustment at or prior to time of sale, as applicable. B-2 Dated: TO BE PUBLISHED AT LEAST 10 DAYS PRIOR TO DATE OF SALE C-1 EXHIBIT C Form of Notice of Redemption NOTICE OF REDEMPTION [IN WHOLE][IN PART] WASHINGTON COUNTY, MARYLAND PUBLIC IMPROVEMENT BONDS OF 2007 Dated May 15, 2007 NOTICE IS HEREBY GIVEN of the election by County Commissioners of Washington County to redeem on July 1, 2017, $____________________ aggregate principal amount of its outstanding Washington County, Maryland Public Improvement Bonds of 2007] stated to mature and bearing interest as follows: Maturing July 1 Principal Amount Interest Rate CUSIP [If bonds are being redeemed in part only, add reference to numbers of the bonds being redeemed and other appropriate identifying information.] The above CUSIP numbers are included solely for the convenience of the holders of the bonds being refunded. The undersigned Paying Agent is not responsible for the selection or use of CUSIP numbers nor does the Paying Agent make any representation as to the correctness of such CUSIP numbers as printed on any such bond or as indicated in this notice of redemption. The above bonds called for redemption will become due and will be redeemed on J uly 1, 2017, at the redemption price of 100% of the principal amount thereof, together with interest accrued to July 1, 2017, upon presentation thereof at the designated corporate trust office of Manufacturers and Traders Trust Company. From and after July 1, 2017, if monies sufficient for the payment of the redemption price of the bonds called for redemption plus accrued interest thereon to the date fixed for redemption are held by the undersigned on such date, interest will cease to accrue on the above bonds called for redemption and the registered owners of the bonds so called for redemption shall have no rights in respect thereof except to receive payment for the redemption price thereof plus accrued interest to the date fixed for redemption from such monies held by the undersigned. C-2 Payment of the redemption price will be made only upon presentation and surrender of the bonds called for redemption in accordance with this notice. Please send the bonds to be redeemed by appropriate means to insure safe delivery, to the following address: [INSERT DELIVERY ADDRESS] Any questions regarding this notice may be addressed to Manufacturers and Traders Trust Company, [INSERT ADDRESS], Attention: ___________________ or by phone to ______________ at (___) ___________. [M&T TO ADD ANY STANDARD DISCLOSURE RE: WITHHOLDING] Dated: __________________ COUNTY COMMISSIONERS OF WASHINGTON COUNTY By: Manufacturers and Traders Trust Company, Paying Agent Instructions to Paying Agent for the 2007 Bonds. The foregoing notice shall be completed and mailed to the holders of the bonds being redeemed at least 30 days prior to the date fixed for redemption, as provided in the Resolution authorizing the issuance of the County’s 2007 Bonds; provided that, the failure to so mail this notice shall not affect the validity of the proceedings for redemption. Approved Amount Proposed Proposed Amount Project Name 2014 Bond Reductions 2014 Bond Infrastructure Drainage: Stormwater Retrofits $860,900 $860,900 Bridges: Londontowne Drive Culvert 10/03 157,600 157,600 Roads: Underpass Way and Railway Lane Intersection 231,500 231,500 Yale Drive Extended - Phase I 258,000 258,000 Yale Drive Extended - Phase II 306,000 306,000 Pavement Maintenance and Rehabilitation Program 3,107,200 3,107,200 Robinwood Corridor II 918,000 918,000 Professional Blvd Extended - Phase II 289,200 289,200 Shawley Drive 350,000 350,000 Eastern Boulevard Widening Phase II 141,300 141,300 Valley Mall Road Improvements 86,700 86,700 Educational Projects ARCC Roof Replacement (HCC)138,200 138,200 Bester Elementary (Replacement School)6,649,300 6,649,300 West City Elementary School - Phase I 506,100 506,100 Environmental Projects* Smithsburg WWTP - Facility Improvements 1,910,000 (1,910,000)*0 Antietam WWTP Upgrades 510,000 (510,000)*0 Winebrenner WWTP Upgrades 1,700,000 (1,700,000)*0 $18,120,000 ($4,120,000)$14,000,000 Tax-Supported $14,000,000 $0 $14,000,000 Self-Supported 4,120,000 (4,120,000)0 $18,120,000 ($4,120,000)$14,000,000 *Bond proceeds previously issued for the Winebrenner WWTP were transferred to the Smithsburg and Antietam WWTPs to eliminate bond borrowing in 2014 and allow the County to borrow from Maryland Water Quality at a lower rate for the Winebrenner WWTP. Washington County, Maryland Description of 2014 Projects RATINGS: Moody’s: Standard & Poor’s: Fitch : PRELIMINARY OFFICIAL STATEMENT DATED APRIL 29, 2014 New Issue -Book-Entry Only In the opinion of Bond Counsel, assuming continuous compliance with certain covenants described herein, under existing law, the interest on the Bonds (a) will be excludable from gross income for federal income tax purposes, and (b) is not includable in corporate or individual alternative minimum taxable income as an enumerated item of tax preference, but may be included in the calculation of a corporation’s alternative minimum taxable income for federal income tax purposes, and may be subject to the branch profits tax imposed on foreign corporations engaged in a trade or business in the United States of America. It is also the opinion of Bond Counsel that, under existing law, the Bonds, their transfer, the interest payable thereon, and any income derived therefrom in the hands of the holders thereof from time to time (including any profit made in the sale thereof) shall be and are declared to be at all times exempt from State of Maryland, county, municipal, or other taxation of every kind and nature whatsoever within the State, but no opinion is expressed as to Maryland estate or inheritance taxes or any other Maryland taxes not levied directly on the Bonds, their transfer or the income therefrom. See the information contained herein under the caption “THE BONDS—Tax Matters”. $24,120,000* WASHINGTON COUNTY, MARYLAND (COUNTY COMMISSIONERS OF WASHINGTON COUNTY) GENERAL OBLIGATION BONDS Consisting of $14,000,000* PUBLIC IMPROVEMENT BONDS OF 2014 $10,120,000* REFUNDING BONDS OF 2014 Dated: Date of delivery Due: July 1, as shown on the inside cover page Interest Payable: January 1 and July 1 First Interest Payment Due: January 1, 2015 Denomination: Integral multiples of $5,000 Form: Registered, book-entry only through the facilities of The Depository Trust Company (“DTC”) Optional Redemption: The Bonds maturing on or after July 1, 2025 are redeemable prior to maturity at the County’s option as set forth in “THE BONDS— Redemption” herein. Security: The Bonds are general obligations of County Commissioners of Washington County (the “County”) for the payment of which its full faith and credit and unlimited taxing power are pledged (see “THE BONDS—Sources of Payment” herein). Conditions Affecting Issuance: The Bonds of each series are offered when, as and if issued, subject to, among other conditions, the delivery of such Bonds and the approving legal opinion of Funk & Bolton, P.A., Bond Counsel, with respect thereto and other conditions specified in the official Notice of Sale. Delivery will occur through the facilities of DTC on or about May 20, 2014. This cover page contains certain information for quick reference only. It is not a summary of this issue. Prospective bidders and investors must read the entire Official Statement to obtain information essential to the making of an informed investment decision. Dated: *Preliminary; subject to change FOR MATURITY SCHEDULES, INTEREST RATES, YIELDS AND CUSIP NUMBERS SEE INSIDE COVER PAGE *Preliminary; subject to change **The interest rates shown above are those resulting from the successful bids for the Bonds of such series on May 6, 2014 and were furnished by the successful bidder therefor. The yields shown above were furnished by the successful bidder therefor. Other information concerning the terms of the reoffering of the Bonds of each series, if any, should be obtained from the successful bidder for such series and not from the County. (See “MISCELLANEOUS--Sale at Competitive Bidding” herein.) No dealer, broker, salesman or other person has been authorized by the County or the successful bidder for the Bonds of either series to give any information or to make any representations with respect to the Bonds or the County other than those contained in this Official Statement, and, if given or made, such other information or representations must not be relied upon as having been authorized by any of the foregoing. This Official Statement does not constitute an offer to sell or the solicitation of an offer to buy, nor shall there be any sale of the Bonds by any person in any jurisdiction in which it is unlawful for such person to make such offer, solicitation or sale. The information set forth herein has been obtained from the County and other sources which are deemed to be reliable but it is not to be construed as a representation by the County as to information from sources other than the County. This Official Statement is not to be construed as a contract or agreement between the County and the purchasers or holders of any of the Bonds. All quotations from and summaries and explanation of provisions of laws and documents herein do not purport to be complete and reference is made to such laws and documents for full and complete statements of their provisions. Any statements made in this Official Statement involving estimates or matters of opinion, whether or not expressly so stated, are intended merely as estimates or opinions and not as representations of fact. The information and expressions of opinion herein are subject to change without notice and neither the delivery of this Official Statement nor any sale of the Bonds shall, under any circumstances, create any implication that there has been no change in the affairs of the County since the respective dates as of which information is given herein or the date hereof. In connection with this offering, the successful bidder for either series of the Bonds may over-allot or effect transactions which stabilize or maintain the market price of such series of the Bonds at a level above that which might otherwise prevail in the open market. Such stabilizing, if commenced, may be discontinued at any time. CUSIP numbers are copyright 2014 by the American Bankers Association. CUSIP data herein is provided by Standard & Poor’s CUSIP Service Bureau, a division of The McGraw-Hill Companies, Inc., and the County does not take any responsibility for the accuracy thereof. This data is not intended to create a database and does not serve in any way as a substitute for the CUSIP Service Bureau’s information. Maturing Principal Interest Maturing Principal Interest July 1*Amount*Rate**July 1*Amount*Rate** 2015 465,000$ 2025 695,000$ 2016 485,000 2026 725,000 2017 505,000 2027 755,000 2018 525,000 2028 785,000 2019 545,000 2029 815,000 2020 570,000 2030 850,000 2021 595,000 2031 885,000 2022 615,000 2032 920,000 2023 640,000 2033 960,000 2024 670,000 2034 995,000 $14,000,000* County Commissioners of Washington County Public Improvement Bonds of 2014 MATURITIES, PRINCIPAL AMOUNTS, INTEREST RATES, YIELDS AND CUSIPS** Yield**CUSIP Yield**CUSIP Maturing Principal Interest Maturing Principal Interest July 1*Amount*Rate**July 1*Amount*Rate** 2015 50,000$ 2022 975,000$ 2016 55,000 2023 1,015,000 2017 55,000 2024 1,055,000 2018 850,000 2025 1,080,000 2019 870,000 2026 1,120,000 2020 905,000 2027 1,155,000 2021 935,000 $10,120,000* County Commissioners of Washington County Refunding Bonds of 2014 MATURITIES, PRINCIPAL AMOUNTS, INTEREST RATES, YIELDS AND CUSIPS** Yield**CUSIP Yield**CUSIP WASHINGTON COUNTY, MARYLAND ADMINISTRATION BUILDING 100 WEST WASHINGTON STREET HAGERSTOWN, MARYLAND 21740 ___________ COUNTY COMMISSIONERS Terry L. Baker, President John F. Barr, Vice President Ruth Anne Callaham, Commissioner Jeffrey A. Cline, Commissioner William B. McKinley, Commissioner ADMINISTRATION Gregory B. Murray, County Administrator Vicki C. Lumm, County Clerk John M. Martirano, County Attorney Debra S. Murray, C.P.A., Director of the Office of Budget and Finance COUNTY TREASURER Todd L. Hershey FINANCIAL ADVISOR Public Advisory Consultants, Inc. Owings Mills, Maryland BOND COUNSEL Funk & Bolton, P.A. Baltimore, Maryland INDEPENDENT AUDITOR SB & Company, LLC Hunt Valley, Maryland BOND REGISTRAR AND PAYING AGENT AND ESCROW AGENT Manufacturers and Traders Trust Company Baltimore, Maryland and Buffalo, New York TABLE OF CONTENTS Page Page I. THE BONDS IV. FINANCIAL INFORMATION Introduction…………………………………………………… 1 Accounting System……………………………………... 30 Description of Bonds…………………………………………... 1 Fund Structure………………………………………….. 30 DTC and Book-Entry Only System…………………………… 2 Basis of Accounting, Measurement Focus, and Financial Book-Entry Only System—Miscellaneous……………………. 3 Statement Presentation….……………………….….... 30 Authorization………………………………………………….. 3 Accounting Enterprise System….………………….….... 30 Application of Proceeds…………………….…….…………… 4 Capital Budget Preparation Software…………………... 31 Refunding Plan……….………………….…………….……. 4 Distinguished Budget Presentation Award……………... 31 Redemption…………….………………….…………….……. 5 Budget Process and Schedule…………………….……. 31 Sources of Payment….………………………………………… 6 General Fund Revenues and Expenditures…..……..….. 33 Bondholders’ Remedies.………………………………………. 6 Anticipated Results for Fiscal Year 2013……………….. 35 Tax Matters……………………………………………..….…. 6 Sources of Tax Revenue….……………………………. 35 General Fund Balance Sheet…………………………... 40 Key Financial Statistics………………………………... 41 DEBT AND CAPITAL REQUIREMENTS V. Debt Management Policy………………………….…… 42 II. GOVERNMENT AND ADMINISTRATION General Obligation and Revenue Bonds.……………..… 42 Location………………………………………………………. 9 Water and Sewer Bonds…………………………….….. 43 Form of Government…………………………..……………... 9 Capital Lease Obligations and Other Contracts…….….. 45 Legislative and Administrative Officials……………….….… 10 Special Obligation Bonds………………………………. 45 Washington County Government Organizational Chart.….…. 12 Bonded Indebtedness of Incorporated Municipalities….. 45 County Employment…………………………………………. 12 Direct and Underlying Debt……………………….…… 46 Pension and Retirement System……………………………… 12 Debt Service Requirements on County Debt.……….….. 47 Other Post-Employment Benefits…………………………….. 13 Capital Requirements…………………………………... 50 Insurance……………………………………………………... 14 Certain Services and Responsibilities……………………….... 14 MISCELLANEOUS III. ECONOMIC AND DEMOGRAPHIC INFORMATION VI. Litigation………………………………………….……. 51 Economic Development Commission..……………………….. 21 Ratings…………………………………………….…..... 51 Economic Development…………….………………………… 22 Continuing Disclosure Undertaking………………..…... 51 Foreign Trade Zone……………….…………………………... 24 Sale at Competitive Bidding……………………….…... 51 Utilities, Transportation, and Communication….………..…… 24 Legal Matters………………………………….……….. 51 Population….……………………..…..………….….………… 25 Independent Auditors……………………………….….. 51 Income …..……………..…………..………………….………. 26 Financial Advisor………………………………….…… 52 Area Labor Supply…..…………………………………..…….. 26 Verification of Mathematical Computations……………. 52 Employment…………..……………………………………..… 27 Unemployment Rate…..……………………………..………… 27 Appendix A - General Purpose Financial Construction Activity…..……………………………………... 28 Statements……………………….…….. A Housing Starts……………………………………………….... 28 Appendix B - Proposed Forms of Opinions of Bond Agriculture……………………………………………………. 29 Counsel…………………………..…….. B Appendix C - Notice of Sale …………………..……… C Appendix D - Proposed Form of Continuing Disclosure Agreement……………………………….. D CHANGES WILL BE MADE THE BONDS I. The Bonds Introduction The purpose of this Official Statement, including the cover page and appendices, is to provide information for prospective purchasers and others regarding County Commissioners of Washington County (the “County”), its $14,000,000* Public Improvement Bonds of 2014 (the “Public Improvement Bonds”) and its $10,120,000* Refunding Bonds of 2014 (the “Refunding Bonds”). The Public Improvement Bonds and the Refunding Bonds are referred to herein collectively as the “Bonds” and individually as a “Bond”. As described herein, at or prior to the sale of the Bonds, the County may determine not to issue the Refunding Bonds. (See “THE BONDS––Application of Proceeds” herein and the form of the official Notice of Sale in Appendix C hereto.) All estimates and assumptions herein have been based upon information believed to be reliable and correct; however, statements made involving estimates and assumptions, whether or not expressly so stated, are intended merely as such and not as representations of facts. Figures herein relating to tax collections, assessed value of property and the financial position of the County have been taken from official records of the County. The County has provided the material and information contained in this Official Statement and has authorized the execution and distribution of this Official Statement. Any questions concerning this Official Statement or the Bonds should be addressed to the Director of the Office of Budget and Finance (the “Finance Director”), Washington County Administration Building, 100 West Washington Street, Room 304, Hagerstown, Maryland 21740; telephone: (240) 313-2300; email: dmurray@washco-md.net. Description of Bonds The Bonds will be dated the date of their delivery. The Bonds will be issued in the principal amounts and will mature on the dates in the years and in the amounts set forth on the inside cover page hereof. The Bonds will be legally binding general obligations of the County to the payment of which the full faith and credit and unlimited taxing power of the County are pledged. (See “THE BONDS—Sources of Payment” herein.) Interest on each series of the Bonds, calculated on the basis of a 30-day month/360-day year factor, will be payable at the interest rates specified on the inside cover page of this Official Statement on January 1, 2015, and semiannually thereafter on the first day of July and January of each year until the date of maturity unless redeemed prior to that date. Interest payments will be made to the persons who are registered owners of record as of the 15th day of the month next preceding each such interest payment date. Each Bond shall bear interest from the most recent date to which interest has been paid or, if no interest has been paid, from its date of delivery. The Bonds will be issued in fully-registered form without coupons, in denominations of $5,000 and integral multiples thereof. Each series of the Bonds initially will be issued in book-entry form without any physical distribution of certificates made to the public. The Depository Trust Company, New York, New York (“DTC”), will act as securities depository for each series of the Bonds and the Bonds will be registered in the name of DTC’s partnership nominee, Cede & Co. (See “THE BONDS—DTC and Book-Entry Only System” herein). So long as the Bonds of either series are maintained in book-entry form, payments of principal of and interest on the Bonds of such series will be made as described below under “DTC and Book-Entry Only System.” At any other time the principal amount of the Bonds of such series will be payable at the designated corporate trust office of Manufacturers and Traders Trust Company (the “Bond Registrar and Paying Agent”). Interest on the Bonds will be payable by check of the Bond Registrar and Paying Agent mailed to the registered owners thereof. The principal of and interest on the Bonds will be paid in lawful money of the United States of America in the manner and at the places hereinabove described. So long as the Bonds of a series are maintained in book-entry form, transfers of ownership interests will be made as described below under “DTC and Book-Entry Only System.” At any other time, any Bond may be exchanged for a Bond or Bonds of the same series in authorized denominations of $5,000 or integral multiples thereof in aggregate principal amount equal *Preliminary; subject to change Washington County, Maryland 1 THE BONDS to the principal amount of the Bond transferred or exchanged and maturing on the same date and bearing interest at the same rate. The transfer of any Bond may be registered upon presentation and surrender of such Bond at the office of the Bond Registrar and Paying Agent, together with a written instrument of transfer duly executed by the registered owner or his attorney or legal representative. The Bond Registrar and Paying Agent may require the person requesting any such exchange or transfer to reimburse it for any tax, fee or other governmental charge, shipping charges and insurance payable in connection therewith. DTC and Book-Entry Only System Initially, DTC will act as securities depository for the Bonds. The Bonds will be issued as fully-registered securities registered in the name of Cede & Co. (as DTC’s partnership nominee) or such other name as may be requested by an authorized representative of DTC. One fully-registered Bond certificate will be issued for each maturity of each series of the Bonds and will be deposited with DTC. DTC, the world’s largest securities depository, is a limited-purpose trust company organized under the New York Banking Law, a “banking organization” within the meaning of the New York Banking Law, a member of the Federal Reserve System, a “clearing corporation” within the meaning of the New York Uniform Commercial Code, and a “clearing agency” registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934, as amended. DTC holds and provides asset servicing for over 3.5 million issues of U.S. and non-U.S. equity issues, corporate and municipal debt issues, and money market instruments from (over 100 countries) that DTC’s participants (“Direct Participants”) deposit with DTC. DTC also facilitates the post-trade settlement among Direct Participants of sales and other securities transactions in deposited securities through electronic computerized book-entry transfers and pledges between Direct Participants’ accounts. This eliminates the need for physical movement of securities certificates. Direct Participants include both U.S. and non-U.S. securities brokers and dealers, banks, trust companies, clearing corporations and certain other organizations. DTC is a wholly- owned subsidiary of The Depository Trust & Clearing Corporation (“DTCC”). DTCC is the holding company for DTC, National Securities Clearing Corporation and Fixed Income Clearing Corporation, all of which are registered clearing agencies. DTCC is owned by the users of its regulated subsidiaries. Access to the DTC system is also available to others such as both U.S. and non-U.S. securities brokers and dealers, banks, trust companies, and clearing corporations that clear through or maintain a custodial relationship with a Direct Participant, either directly or indirectly (“Indirect Participants”). DTC has a Standard & Poor’s rating of AA+. The DTC Rules applicable to its Participants are on file with the Securities and Exchange Commission. More information about DTC can be found at www.dtcc.com. Purchases of the Bonds under the DTC system must be made by or through Direct Participants, which will receive a credit for the Bonds on DTC’s records. The ownership interest of each actual purchaser of each Bond (“Beneficial Owner”) is in turn to be recorded on the Direct and Indirect Participants’ records. Beneficial Owners will not receive written confirmation from DTC of their purchase. Beneficial Owners are, however, expected to receive written confirmations providing details of the transaction, as well as periodic statements of their holdings, from the Direct or Indirect Participant through which the Beneficial Owners entered into the transaction. Transfer of ownership interests in the Bonds are to be accomplished by entries made on the books of the Direct and Indirect Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive physical certificates representing their ownership interests in the Bonds, except in the event that use of the book-entry only system is discontinued. To facilitate subsequent transfers, all Bonds deposited by Direct Participants with DTC are registered in the name of DTC’s partnership nominee, Cede & Co., or such other name as may be requested by an authorized representative of DTC. The deposit of Bonds with DTC and their registration in the name of Cede & Co. or such other DTC nominee do not effect any change in beneficial ownership. DTC has no knowledge of the actual Beneficial Owners of the Bonds; DTC’s records reflect only the identity of the Direct Participants to whose accounts such Bonds are credited, which may or may not be the Beneficial Owners. The Direct and Indirect Participants remain responsible for keeping account of their holdings on behalf of their customers. Conveyance of notices and other communications by DTC to Direct Participants, by Direct Participants to Indirect Participants, and by Direct Participants and Indirect Participants to Beneficial Owners will be governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. Redemption notices shall be sent to DTC. If less than all of the Bonds within an issue are being redeemed, DTC’s practice is to determine by lot the amount of the interest of each Direct Participant in such issue to be redeemed. Washington County, Maryland 2 THE BONDS Neither DTC nor Cede & Co. (nor any other DTC nominee) will consent or vote with respect to Bonds unless authorized by a Direct Participant in accordance with DTC’s Procedures. Under its usual procedures, DTC mails an Omnibus Proxy to the County as soon as possible after the record date. The Omnibus Proxy assigns Cede & Co.’s consenting or voting rights to those Direct Participants to whose accounts Bonds are credited on the record date (identified in a listing attached to the Omnibus Proxy). Redemption proceeds, payments of the principal of, redemption premium, if any, and interest on the Bonds will be made to Cede & Co., or such other nominee as may be requested by an authorized representative of DTC. DTC’s practice is to credit Direct Participants’ accounts upon DTC’s receipt of funds and corresponding detail information from the County or the Bond Registrar and Paying Agent on payable dates in accordance with their respective holdings shown on DTC’s records. Payments by Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is the case with securities held for the accounts of customers in bearer form or registered in “street name”, and will be the responsibility of such Participants, and not of DTC, the Bond Registrar and Paying Agent or the County, subject to any statutory and regulatory requirements as may be in effect from time to time. Payment of principal, redemption premium, if any, and interest on the Bonds to Cede & Co. (or such other nominee as may be requested by an authorized representative of DTC) is the responsibility of the County or the Bond Registrar and Paying Agent; disbursement of such payments to Direct Participants will be the responsibility of DTC; and disbursement of such payments to the Beneficial Owners will be the responsibility of the Direct and Indirect Participants. DTC may discontinue providing its services as securities depository for either series of the Bonds at any time by giving reasonable notice to the County or the Bond Registrar and Paying Agent. Under such circumstances, in the event that a successor depository is not obtained, Bonds of the applicable series are required to be printed and delivered. The County may decide to discontinue use of the system of book-entry-only transfers for either series of the Bonds through DTC (or a successor securities depository). In that event Bond certificates for the applicable series will be printed and delivered. The information in this section concerning DTC and DTC’s book-entry system has been obtained from sources the County believes to be reliable, but the County takes no responsibility for the accuracy thereof. Book-Entry Only System - Miscellaneous THE COUNTY AND THE BOND REGISTRAR AND PAYING AGENT WILL NOT HAVE ANY RESPONSIBILITY OR OBLIGATION TO ANY DIRECT PARTICIPANT, INDIRECT PARTICIPANT OR ANY BENEFICIAL OWNER OF THE BONDS WITH RESPECT TO: (1) THE BONDS; (2) THE ACCURACY OF ANY RECORDS MAINTAINED BY DTC OR ANY DIRECT PARTICIPANT OR INDIRECT PARTICIPANT; (3) THE PAYMENT OF ANY AMOUNT DUE TO ANY DIRECT PARTICIPANT, INDIRECT PARTICIPANT OR BENEFICIAL OWNER IN RESPECT OF THE PRINCIPAL OF OR INTEREST ON THE BONDS; (4) THE DELIVERY BY DTC OR ANY DIRECT PARTICIPANT OR INDIRECT PARTICIPANT OF ANY NOTICE TO ANY BENEFICIAL OWNER WHICH IS REQUIRED OR PERMITTED UNDER THE TERMS OF THE BONDS TO BE GIVEN TO BOND OWNERS; (5) THE SELECTION OF BENEFICIAL OWNERS TO RECEIVE PAYMENT IN THE EVENT OF ANY PARTIAL REDEMPTION OF THE BONDS; OR (6) ANY CONSENT GIVEN OR OTHER ACTION TAKEN BY DTC AS BONDHOLDER. In the event the County determines to discontinue a book-entry only system of registration of the Bonds of either series, payments of interest, principal and redemption price and transfer and exchange of the Bonds of such series will be made as described above under “THE BONDS—Description of Bonds”. Authorization The Public Improvement Bonds are issued pursuant to the authority of Chapter 392 of the Laws of Maryland of 2007 (“Chapter 392”). The Refunding Bonds are issued pursuant to the authority of Chapter 205 of the Laws of Maryland of 2004 (“Chapter 205”) and Section 19-207 of the Local Government Article of the Annotated Code of Maryland (previously codified as Section 24 of Article 31 of the Annotated Code of Maryland), as amended (the “Refunding Act”). Both series of the Bonds are issued in accordance with a resolution adopted by the Board of County Commissioners of Washington County (the “Board”) on April 15, 2014, as supplemented (the “Resolution”), copies of which are available at the office of the Finance Director. As Washington County, Maryland 3 THE BONDS described in the official Notice of Sale set forth in Appendix C hereto, the County, at or prior to the sale of the Bonds, may determine not to issue the Refunding Bonds. Chapters 392 and 205 are collectively referred to in this Official Statement as the “Act”. Application of Proceeds Proceeds of the Public Improvement Bonds, exclusive of any premium paid by the successful bidder therefor, will be applied to costs of the following projects: A portion of the proceeds of the Refunding Bonds, including any premium paid by the successful bidder therefor, will be used to refund that portion of the County’s outstanding Public Improvement Bonds of 2007, dated May 15, 2007 (the “2007 Bonds”), identified below. The refunded portions of the 2007 Bonds are collectively referred to in this Official Statement as the “Refunded Bonds”. The Refunded Bonds are as follows: Bond Issue Principal Amount Outstanding Principal Amount Refunded Maturities Refunded Redemption Date Redemption Price 2007 Bonds $12,530,000 Refunding Plan A portion of the proceeds of the Refunding Bonds, together with other available funds, if applicable, will be applied to refund the Refunded Bonds. The refunding method being used is frequently termed a “net defeasance” in that provision is made to set aside immediately, from the proceeds of a refunding bond issue and any other funds then available, monies for investment that, together with the interest to be received thereon, and any cash held uninvested, shall be sufficient to satisfy all payments of interest on the Refunded Bonds to and including the date on which such Refunded Bonds are redeemed and the principal of and any premium due upon the redemption of such Refunded Bonds. That portion of the proceeds of the Refunding Bonds used to refund the Refunded Bonds, together with other available funds, if applicable, will be applied to the purchase of non-callable direct obligations of or obligations the principal and interest on which are guaranteed by the United States of America (the “Restricted Acquired Obligations”). The Restricted Acquired Obligations, together with any cash held uninvested, will be held in trust in an escrow fund (the “Escrow Deposit Fund”) by Manufacturers and Traders Trust Company (the “Escrow Agent”) pursuant to an Escrow Deposit Agreement between the Escrow Agent and the County. The Restricted Acquired Obligations will mature at such times and in such amounts and will bear interest payable at such times and in such amounts, together with any cash held uninvested, so that sufficient money will be available to pay when due, interest on the Refunded Bonds to and including their date of redemption and to redeem the Refunded Bonds on their date of redemption. (See “MISCELLANEOUS--Verification of Mathematical Computations” herein.) The Escrow Agent will apply the maturing principal of and interest on the Restricted Acquired Obligations and any cash held uninvested to the payment of the interest on the Refunded Bonds prior to their redemption date and has been irrevocably instructed to redeem the Refunded Bonds on their first available redemption date at a price equal to the outstanding principal amount thereof plus accrued interest. The Restricted Acquired Obligations will be pledged only to payment of the principal of and interest on the Refunded Bonds and are not available for the payment of principal and premium, if any, of or interest on the Bonds or any other obligations of the County. Use Amount Education Projects 7,293,600$ Infrastructure Projects 6,706,400 14,000,000$ Washington County, Maryland 4 THE BONDS Redemption Optional Redemption The Bonds that mature on or before July 1, 2024 are not subject to redemption at the option of the County prior to their maturities. The Bonds that mature on or after July 1, 2025 are subject to redemption at the option of the County as a whole or in part at any time on or after July 1, 2024, in any order directed by the County, at a redemption price of the principal amount of the Bonds (or portions thereof) to be redeemed, plus accrued interest thereon to the date fixed for redemption, without premium or penalty. [Mandatory Sinking Fund Redemption The Public Improvement Bonds maturing on July 1, ____ are subject to mandatory sinking fund redemption at a redemption price equal to 100% of the principal amount to be redeemed, together with interest accrued to the date fixed for redemption, on the dates and in the principal amounts set forth below: Redemption Date (July 1) Principal Amount Redemption Date (July 1) Principal Amount The Refunding Bonds maturing on July 1, ____ are subject to mandatory sinking fund redemption at a redemption price equal to 100% of the principal amount to be redeemed, together with interest accrued to the date fixed for redemption, on the date and in the principal amounts set forth below: Redemption Date (July 1) Principal Amount Redemption Date (July 1) Principal Amount The foregoing subsection will be completed with respect to each term bond of the Public Improvement Bonds and the Refunding Bonds, if any, designated by the successful bidder for such series of the Bonds in accordance with the official Notice of Sale. See Appendix C hereto.] Selection of Bonds for Redemption; Notice of Redemption If fewer than all of the Bonds of a series of any one maturity shall be called for optional redemption, the particular Bonds or portions of Bonds of such series to be redeemed shall be selected by the Bond Registrar and Paying Agent in such manner as in its discretion it shall determine; provided that, so long as the Bonds of such series are maintained in book-entry form, the selection of individual ownership interests in the Bonds to be credited with such partial redemption shall be made by DTC in accordance with DTC’s then existing procedures. If all or a portion of either series of the Bonds outstanding are to be redeemed by optional or mandatory sinking fund redemption, the County shall give a redemption notice by first class mail, postage prepaid, at least 30 days prior to the date fixed for redemption to the registered owner of each Bond to be redeemed in whole or in part at the address of such registered owner appearing on the applicable Bond Register maintained by the Bond Registrar and Paying Agent, provided, however, that the failure to mail the redemption notice or any defect in the notice so mailed shall not affect the validity of the redemption proceedings. The County may, but shall not be obligated to, also publish such notice of redemption at least once not less than thirty (30) days prior to the date fixed for redemption in a newspaper circulating in the City of Baltimore, Maryland, and also in a financial journal or daily newspaper of general circulation in the City of New York, New York. The redemption notice shall state (i) whether the applicable Bonds are to be redeemed in whole or in part and, if in part, the maturities and numbers of the Bonds to be redeemed, (ii) in the case of a partial redemption of any Bond, the portion of the principal amount which is to be redeemed, (iii) that the interest on the Bonds (or portions thereof) to be redeemed shall cease on the date fixed for redemption, (iv) the date fixed for redemption and the redemption price, (v) the address of the Bond Registrar and Paying Agent with a contact person and phone number, and (vi) that the Bonds to be redeemed in whole or in part shall be presented for redemption and payment on the date fixed for redemption at the designated corporate trust office of the Bond Registrar and Paying Agent. Any such notice may be conditioned upon receipt by the Bond Registrar and Paying Agent of sufficient funds to effect such redemption. Washington County, Maryland 5 THE BONDS From and after the date fixed for redemption, if funds sufficient for payment of the redemption price plus accrued interest thereon to the date fixed for redemption are held by the Bond Registrar and Paying Agent on such date, the Bonds (or portions thereof) so called for redemption shall become due and payable at the redemption price provided for redemption of such Bonds on such date, interest on such Bonds shall cease to accrue and the registered owners of such Bonds shall have no rights in respect thereof except to receive payment of the redemption price thereof plus accrued interest thereon to the date fixed for redemption from the monies so held by the Bond Registrar and Paying Agent. Upon presentation and surrender for redemption, the Bonds to be redeemed shall be paid by the Bond Registrar and Paying Agent at the redemption price plus accrued interest thereon to the date fixed for redemption. If Bonds so called for redemption are not paid upon presentation and surrender, the Bonds designated for redemption shall continue to bear interest at the rates stated therein until paid. Sources of Payment The Act provides that the Bonds constitute an irrevocable pledge of the full faith and credit and unlimited taxing power of the County to the payment of the maturing principal of and interest on the Bonds as and when they become payable. The Act further provides, and the County has covenanted in the Resolution, that in each and every fiscal year that any of the Bonds are outstanding, the County shall levy or cause to be levied ad valorem taxes upon all assessable property within the corporate limits of Washington County in rate and amount sufficient to provide for or assure the payment, when due, of the principal of and interest on all Bonds maturing in each such fiscal year and, if the proceeds from the taxes so levied in such fiscal year prove inadequate for such payment, additional taxes shall be levied in the succeeding fiscal year to make up any deficiency. Bondholders’ Remedies It is the opinion of Funk & Bolton, P.A., Baltimore, Maryland, Bond Counsel, that the County may be sued in the event that it fails to perform its obligations under the Bonds and the Resolution to the registered owners and that any judgments resulting from such suits would be enforceable against the County. Nevertheless, a registered owner of a Bond who has obtained any such judgment may be required to seek additional relief to compel the County to assess, levy and collect such taxes as may be necessary to provide the funds from which such judgment may be paid. Although there is no Maryland law with respect to this issue, it is the opinion of Bond Counsel that the appropriate courts of Maryland have jurisdiction to entertain proceedings and power to grant additional relief, such as a mandatory injunction, if necessary, to enforce the levy and collection of such taxes and payment of the proceeds thereof to the holders of general obligation bonds, pari passu, subject to the inherent constitutional limitations referred to below. It is also the opinion of Bond Counsel that, while remedies would be available to the registered owners of the Bonds and while the Bonds are entitled to constitutional protection against the impairment of the obligation of contracts, such constitutional protection and the enforcement of such remedies would not be absolute. Enforcement of a claim for payment of the principal of or interest on the Bonds could be made subject to the provisions of federal bankruptcy laws or of any statutes that may hereafter be constitutionally enacted by the United States Congress or the Maryland General Assembly extending the time for payment or imposing other constraints upon enforcement. Tax Matters State of Maryland and Local Income Tax In the opinion of Funk & Bolton, P.A., Bond Counsel, under existing law, the Bonds, their transfer, the interest payable thereon, and any income derived therefrom in the hands of the holders thereof from time to time (including any profit made in the sale thereof) shall be and are declared to be at all times exempt from State of Maryland, county, municipal, or other taxation of every kind and nature whatsoever within the State, but no opinion is expressed as to Maryland estate or inheritance taxes or any other Maryland taxes not levied directly on the Bonds, their transfer or the income therefrom. Interest on the Bonds may be subject to state or local income taxes in jurisdictions other than the State of Maryland under applicable state or local tax laws. Prospective purchasers of the Bonds should consult their tax advisors regarding the taxable status of the Bonds in a particular state or local jurisdiction other than the State of Maryland. Washington County, Maryland 6 THE BONDS Federal Income Tax In the opinion of Bond Counsel, interest on the Bonds will be excludable from gross income for federal income tax purposes under existing statutes, regulations and decisions as enacted and construed on the date of initial delivery of the Bonds, assuming the accuracy of certain certifications of the County and continuing compliance with the requirements of the Internal Revenue Code of 1986, as amended (the “Code”). Interest on the Bonds is not a tax preference item directly subject to the alternative minimum tax imposed on individuals, corporations or other taxpayers pursuant to the Code; however, interest on the Bonds held by certain corporations may be indirectly subject to federal alternative minimum tax because of its inclusion in the adjusted current earnings of a corporate holder. Interest on the Bonds may be subject to the branch profits tax imposed on foreign corporations engaged in a trade or business in the United States of America. Bond Counsel will issue a separate opinion with respect to each series of the Bonds. Bond Counsel’s opinions will be given in reliance (without independent investigation) on certifications, covenants and agreements by representatives of the County as to certain facts material to both the opinions and the requirements of the Code. The County will covenant and agree to comply with the provisions of the Code regarding, among other matters, the use, expenditure and investment of the proceeds of the Bonds, the use of the projects financed or refinanced from Bond proceeds and the timely payment to the United States of America of any arbitrage rebate amounts with respect to the Bonds or payments in lieu thereof. Bond Counsel assumes no responsibility for, and will not monitor, compliance with the covenants and agreements of the County. In the event of noncompliance with such covenants and agreements, available enforcement remedies may be limited by applicable provisions of law and, therefore, may not be adequate to prevent interest on the Bonds from becoming includable in gross income for federal income tax purposes retroactively to the date of issue. Ownership of the Bonds may result in other federal income tax consequences to certain taxpayers, including, without limitation, financial institutions, property and casualty companies, certain recipients of social security or railroad retirement benefits and certain S corporations. Prospective purchasers of the Bonds should consult with their own tax advisors as to any collateral federal income tax consequences. Certain of the Bonds may be offered and sold at a discount (“original issue discount”) equal generally to the difference between their public offering price and principal amount. For federal income tax purposes, original issue discount on a Bond accrues periodically over the term of the Bond as interest with the same tax exemption and alternative minimum tax status as regular interest. The accrual of original issue discount increases the purchaser’s tax basis in the Bond for determining taxable gain or loss upon disposition (including sale, redemption or payment at maturity). Purchasers of Bonds at a discount should consult their tax advisors regarding the determination and treatment of original issue discount for federal income tax purposes, and with respect to any state or local tax consequences of owning such Bonds. Certain of the Bonds may be offered and sold at an issue price over the stated redemption price of such Bonds at maturity. This excess constitutes premium on such Bonds. For federal income tax purposes, original issue premium is amortizable periodically over a Bond’s term through reductions in the owner’s tax basis for the Bond for determining taxable gain or loss upon disposition (including sale, redemption or payment at maturity). An owner of a premium Bond cannot deduct amortized original issue premium relating to that premium Bond. Purchasers of any Bonds at a premium, whether at the time of initial issuance or subsequent thereto, should consult their tax advisors with respect to the determination and treatment of premium for federal income tax purposes, and with respect to any state or local tax consequences of owning such Bonds. The foregoing is only a general summary of certain provisions of the Code as enacted and in effect on the date hereof and does not purport to be complete or to identify all aspects of federal income taxation that may be relevant to a particular purchaser of the Bonds in light of his or its particular circumstances and income tax situation. Prospective purchasers of the Bonds should consult their own tax advisors as to the effects, if any, of the Code in their particular circumstances. Bond Counsel will express no opinion regarding other federal tax consequences arising with respect to the Bonds. Effects of Future Enforcement, Regulatory or Legislative Actions The Internal Revenue Service (the “Service”) has a program to audit state and local government obligations to determine whether the interest thereon is includable in gross income for federal income tax purposes. If the Service does audit the Bonds, under current Service procedure, the Service will treat the County as the taxpayer and the owners of the Bonds will have only limited rights, if any, to participate in the process. Any selection by the Service of the Bonds or of tax-exempt obligations similar to the Bonds for audit could affect the marketability or market value of the Bonds. Washington County, Maryland 7 THE BONDS The Service and the U.S. Department of the Treasury have ongoing programs to promulgate regulations to interpret and apply the provisions of the Code. In addition, from time to time regulatory actions are announced or proposed and litigation is threatened or commenced which, depending on its conclusion, could modify or impact federal or state tax treatment of tax- exempt obligations such as the Bonds and could have an adverse effect on the marketability or market value of the Bonds. From time to time, there are Presidential proposals, proposals of various federal committees, or legislative proposals in the United States Congress or various state legislatures that, if enacted, could alter or amend the federal tax matters referred to above, state treatment of the tax status of the Bonds or adversely affect the market value of the Bonds. Furthermore, such proposals may affect the marketability or market value of the Bonds merely by virtue of being proposed. It cannot be predicted whether or in what form any such proposal may be enacted or whether, if enacted, it would apply to tax-exempt obligations issued prior to enactment. In addition, legislation enacted after issuance of the Bonds may directly or indirectly cause interest on the Bonds to be subject to federal or state income taxation or reduce the benefit of the excludability of interest on the Bonds under existing law. Each purchaser of the Bonds should consult with his or its own tax advisor regarding any pending or proposed federal or state tax legislation. Bond Counsel will not express any opinion regarding pending or proposed federal or state enforcement actions, regulations, litigation or legislative actions. See Appendix B hereto for the proposed forms of opinions of Bond Counsel to be delivered with respect to the Bonds upon issuance. Washington County, Maryland 8 GOVERNMENT AND ADMINISTRATION II. Government and Administration Location Washington County is situated in northwestern Maryland, bordered by Pennsylvania to the north and West Virginia to the south. It is bordered on the east by Frederick County, Maryland and on the west by Allegany County, Maryland. Washington County is approximately 460 square miles in area. The County seat, Hagerstown, is 70 miles northwest of Washington, D.C. and 72 miles west of Baltimore, Maryland. Two major highways, Interstate 81 – running north and south, and Interstate 70 – running east and west, cross within Washington County’s borders. The major part of Washington County is fertile valley with rolling terrain. The lowland belt known as the Hagerstown Valley lies between the Blue Ridge Mountains to the east and the Appalachian Highlands to the west. Form of Government The County is a body corporate and politic, which performs all local governmental functions in Washington County except those performed by the nine incorporated municipalities within Washington County. The executive offices of the County are located at 100 West Washington Street, Hagerstown, Maryland 21740. The County’s central telephone number is (240) 313- 2210 and its website is www.washco-md.net. Under the Code of the Public Local Laws of Washington County (2007 Edition), as amended, being Article 22 of the Code of Public Local Laws of Maryland (the “County Code”), both the executive and legislative functions of the County are vested in the elected, five-member Board of County Commissioners of Washington County (the “Board”). The Board may only exercise such powers as are conferred upon it by the General Assembly of Maryland, including authorization to issue debt to finance its capital projects. County Commissioners are elected on a countywide basis and serve four-year terms. Each member of the Board has one vote and a simple majority of the Board is sufficient to take action subject to the authority vested in the Board by the County Code. Emergency action also requires a simple majority vote. The Board elects its own officers. The General Assembly of Maryland must authorize powers not specifically authorized by the County Code. As authorized by the County Code, the Board appoints a County Administrator. The County Administrator is selected on the basis of his or her executive and administrative abilities, including his or her knowledge and experience in public administration. The County Administrator is responsible for the proper administration of the Board’s affairs. He is charged with the supervision of the departments and agencies of the County, and is responsible for the day-to-day operations of the County government in conformity with public local laws and other laws applying to the County. County financial matters are administered in part through the office of the Treasurer of Washington County. The County Code establishes the elective office of County Treasurer. The County Treasurer is constituted the collector of County and State taxes, charges and assessments and is charged with the enforcement of collection of taxes in the manner provided by law. As authorized by the County Code, the Board appoints the Finance Director on the basis of his or her experience in financial administration. The Finance Director is charged with assisting the Board in the preparation and administration of the County budgets and other accounting and fiscal matters as the Board deems necessary. In addition, the Finance Director is responsible for the study of the organization, methods and procedures of each office, department, board, commission, institution, and agency of County government. Washington County, Maryland 9 GOVERNMENT AND ADMINISTRATION Legislative and Administrative Officials Board of County Commissioners TERRY L. BAKER, a second-term County Commissioner, was first elected in 2006, and serves as President of the Board of County Commissioners. He is a 1973 graduate of Williamsport High School, a 1975 graduate of Hagerstown Community College and a 1978 graduate of Auburn University, with a Bachelor’s degree in Education. Mr. Baker is employed as the Washington County Students Trades Coordinator at the Washington County Technical High School. Prior to being elected a County Commissioner he served from 2002 to 2004 as a member of the Council for the municipality of Clear Spring and as Assistant Mayor for such municipality from 2004 to 2006. JOHN F. BARR, a second-term County Commissioner, was first elected in 2006 and serves as Vice-President of the Board of County Commissioners. He was raised in Boonsboro, Maryland and is a Master Electrician in five states. In high school, Mr. Barr worked for his father as a field electrician at M/L Electric, Inc., which began in 1927. In 1979 he formed the management team overseeing the service department. In 1984 Mr. Barr bought the company from his father and changed the name to Ellsworth Electric, Inc. He has built the company from 75 to 150 employees. Mr. Barr is active in various service organizations and community projects. RUTH ANNE CALLAHAM, a first-term County Commissioner, has lived in Washington County since 1977. Retiring in 2003 from the federal government after 23 years of service, she joined Food Resources, a local non-profit, as Executive Director, and retired from that organization in 2011. Ms. Callaham was elected to serve on the Washington County Board of Education (2006-2010), and was appointed to the Board of Commissioners of the Housing Authority of Washington County (1999-2004) and to the Washington County Commission for Women (2007-2010). She holds a Bachelor of Science degree from Texas State University and a Master of Business Administration degree from Mount St. Mary’s University. JEFFREY A. “JEFF” CLINE, a first-term County Commissioner, is a Williamsport resident. Mr. Cline is a graduate of Williamsport High School and Hagerstown Community College, and is a currently seeking a Bachelor of Science degree in Organizational Leadership. He has been a realtor since 2003 and is affiliated with Roger Fairbourn Real Estate. He graduated from the Maryland Association of Realtors’ 2008 Leadership Academy and received the Graduate of Realtor Institute (GRI) designation. Mr. Cline served on the Williamsport Town Council from 2005 to 2009. WILLIAM B. “BILL” MCKINLEY, a first-term County Commissioner, was an educator in Washington County Public Schools for 36 years, retiring in 2002 as Executive Director of Support Service. He has served as President of Saint Maria Goretti High School and Chairman of the Washington County Gaming Commission. He is a member of the Williamsport Lions Club and past President of the Hagerstown Community College Hawk Booster Club. County Treasurer TODD L. HERSHEY, County Treasurer, was first elected to his position in November 1986. He holds a Bachelor of Science degree, majoring in Sociology, from Guilford College and a Master of Science degree in Management and Administration from Hood College. He was formerly a commercial banker. Administrative Officials GREGORY B. MURRAY, County Administrator, is a summa cum laude graduate with a B.S. degree in Business Administration and is currently enrolled in the Master of Public Administration program at the University of Baltimore, a University System of Maryland college. He is a native of Washington County, a credentialed manager through the International City/County Management Association (ICMA-CM), and was appointed County Administrator on February 27, 2007 after 10 years as the Director of the County’s Department of Water Quality. Mr. Murray has 30 years of public administration service and leadership, giving him an extensive knowledge of the County’s infrastructure needs, planning and regulatory issues. He is a member of the American Society of Public Administration, the American Public Works Association, the County Engineers Association of Maryland, the American Water Works Association, and the Water Environment Federation as well as numerous advisory boards and commissions. Mr. Murray also holds several environmental licenses for management of public utilities and was appointed by Maryland’s Governor as Chair of the Chesapeake Bay Restoration Fund Advisory Committee. He has worked closely with the U.S. Environmental Protection Agency, the Maryland Department of the Environment, and the Maryland Department of Planning to help guide policy decisions that improve the quality of available resources in the State. Washington County, Maryland 10 GOVERNMENT AND ADMINISTRATION DEBRA S. MURRAY, C.P.A., Director of the Office of Budget and Finance, holds a B.S. degree in Accounting from Frostburg State University. She was appointed Finance Director in 1995. She served as Assistant Director of the Office of Budget and Finance from 1993 until her appointment as Director. Prior to her employment with Washington County she held the position of audit manager with a regional public accounting firm. She is a member of the American Institute of Certified Public Accountants, the Maryland Association of Certified Public Accountants, the Government Finance Officers Association of the United States and Canada (“GFOA”) and the Maryland Government Finance Officers Association. JOHN M. MARTIRANO, County Attorney, holds a B.A. degree, cum laude, from West Virginia University and a J.D. degree from the University of Pittsburgh, School of Law. He was admitted to the Maryland Bar in 1990 and to the West Virginia Bar in 1994. He was in private practice with Miles & Stockbridge from 1990 to 1993 and with Steptoe & Johnson from 1993 to 1996. He was a Senior Surety Claim Attorney with The St. Paul Companies, Inc. (formerly USF&G) from 1996 to 1999. Mr. Martirano was appointed Assistant County Attorney for Washington County in 1999 and Deputy County Attorney in 2004. He was appointed County Attorney in 2005. He is a 2010 graduate of Leadership Maryland and a 2006 graduate of Leadership Hagerstown (now known as Leadership Washington County). Mr. Martirano is active in numerous community organizations including the United Way Board of Directors and the Barbara Ingram School for the Arts Foundation Board of Directors. He is also a member of the American, Maryland and Washington County Bar Associations. KEVIN L. LEWIS, Director of Emergency Services and the County’s Emergency Manager, is a career Firefighter/Paramedic/Command Officer with over 30 years of volunteer firefighting and medic experience. Mr. Lewis was hired by Washington County in August 2006 as Deputy Director of Fire and Emergency Services and was promoted to Director in July 2008. He graduated from Hagerstown Community College (“HCC”) as a Radiologic Technologist and is currently enrolled in the management program at HCC and is completing a Bachelor of Science in Public Safety Administration through the University of Maryland University College at the Hagerstown Campus of University of Maryland. Mr. Lewis is also a field instructor at University of Maryland, Maryland Fire and Rescue Institute, teaching fire and emergency medical services courses. Mr. Lewis continues to volunteer with the Williamsport Fire and Emergency Medical Services. JULIE A. PIPPEL, Director of Environmental Management, is a licensed Water and Wastewater Operator in Maryland and a certified Manager of Landfill Operations with the Solid Waste Association of North America. Ms. Pippel holds an A.A. degree in Ecology and Environmental Technology from Paul Smith College and a B.S. degree in Business Administration from the University of Maryland University College. She is currently pursuing a Master’s degree in Public Administration from the University of Baltimore. Ms. Pippel was promoted to the Director position in July of 2007 after 18 years of experience with the Washington County Department of Water Quality. Ms. Pippel is the Chair of the State Water Quality Advisory Committee, Chair of the Maryland Upper Potomac Tributary Team, President of the Maryland Association of Municipal Wastewater Authorities, Treasurer of the Stormwater Association of Maryland, and a member of various other professional associations. ROBERT J. SLOCUM, Director of the Division of Engineering and Construction, is a licensed professional engineer in the State of Maryland. Mr. Slocum holds a Bachelor of Science degree in Civil Engineering from the University of Arizona. His 18 years of engineering experience includes several years with a private consulting firm and a state department of transportation. Mr. Slocum has served Washington County for 12 years. His first position with the County was Deputy Chief Engineer, where he was primarily responsible for capital improvement projects. In 2008, Mr. Slocum was promoted to Deputy Director of Public Works with additional responsibilities including oversight of code inspection staff and operations. In 2013, he was promoted to his current position, and is responsible for the Engineering, Construction Management and Inspections, and Plan Review and Permitting Departments. Mr. Slocum is a long standing member of various professional organizations and he also serves Washington County as a member of various boards and committees. Washington County, Maryland 11 GOVERNMENT AND ADMINISTRATION Washington County Government Organizational Chart County Employment As of June 30, 2013 the County employed 753 full-time employees and 516 part-time employees, including seasonal positions. The County has a compensation and classification plan, which is complemented by a performance evaluation system. There are 149 employees of the County’s Division of Public Works, Division of Emergency Services, and Division of Environmental Management represented by a collective bargaining agreement that expires on June 30, 2018. The County has not experienced a work stoppage due to labor relation disputes and considers its relationships with employees to be good. Pension and Retirement System Employees of the County government are provided retirement benefits through a pension plan (the “Plan”). Participation in the Plan is mandatory and there were 1,051 participants as of June 30, 2013. All full-time County employees are eligible to participate in the Plan. The Plan also provides death and disability benefits. The employees and the County fund the guaranteed allowance. Approximately 50% of the non-uniformed participants contribute to the Plan at the rate of 5.5% of their annual salary and the remaining non-uniformed and uniformed employees contribute 6% of their annual salary. The County’s contribution is comprised of two parts: (i) contribution to cover current service costs and (ii) annual accrued liability contribution to liquidate the County’s unfunded accrued liability by June 30, 2029. Contributions for items (i) and (ii) above are based on an assumed investment rate of 7.75% compounded annually. Contributions for items (i) and (ii) are currently funded at 17.55% of total salary expense. Salaries are assumed to increase at an annual rate of 4.0%. Contributions from participants and from the County are pooled to provide the guaranteed allowance for each member. Washington County, Maryland 12 GOVERNMENT AND ADMINISTRATION The following table presents the pension and retirement contributions and unfunded liabilities of the County and certain County agencies for the five most recent fiscal years. Other Post–Employment Benefits The County implemented the provisions of Governmental Accounting Standards Board (GASB) Statement 43, Financial Reporting for Post-Employment Benefit Plans Other Than Pension Plans (“OPEB”) and GASB 45, Accounting and Financial Reporting by Employers for Post-Employment Benefits Other Than Pensions in fiscal year 2008. The County’s OPEB plan is a single employer defined benefit healthcare plan. The County established a trust for administering the plan assets and paying healthcare costs and death benefits on behalf of the participants. There is no vesting in the post-employment health benefits and they are subject to change at any time. All employees who retire from the County may participate in the program. In order to be eligible, the retiree must have (i) a minimum of five years of County service, and (ii) immediately preceding retirement, been enrolled in a medical, vision, or prescription drug insurance plan offered to active employees in the County. The retirees pay 50% of the health insurance premium. Retirees are also covered by a death benefit equal to their final annual salary, not to exceed $100,000. These benefits cease when the retiree attains age 65 or becomes Medicare eligible. As of June 30, 2013, 49 retirees were receiving OPEB benefits and 62 employees were retirement-eligible. The County intends to fund any annual short-fall between the OPEB annual required contribution and actual pay-go expense into a legally executed trust fund. The trust fund is invested as a long-term pension trust, using an appropriately balanced portfolio of equities and debt instruments, to prudently maximize long-term investment returns. Components of Net OPEB Obligation Annual Required Contribution $ 1,303,670 Interest on Net OPEB Obligation 80,729 Adjustment to Annual Required Contribution (63,412) Annual OPEB Cost (Expense) 1,320,987 Contributions Made or Accrued 1,318,230 Increase in Net Obligation 2,757 Net OPEB Asset - Beginning of Year (815,779) Net OPEB Asset – End of Year $ (813,022) ___________ Source: CBIZ Benefits & Insurance Services, Inc. As of July 1 Current Service Costs Recommended Payment for Unfunded Accrued Liability Total Unfunded Accrued Liability 2013 $3,779,971 $2,662,116 $6,442,087 $27,333,395 2012 3,402,453 2,570,315 5,972,768 27,826,378 2011 2,940,903 2,151,124 5,092,027 24,178,332 2010 2,872,075 2,062,728 4,934,803 24,036,755 2009 2,517,527 1,768,561 4,286,088 21,298,099 Source: CBIZ Benefits & Insurance Services, Inc. Washington County, Maryland 13 GOVERNMENT AND ADMINISTRATION Insurance The County maintains commercial insurance for general liability, automobile, excess workers’ compensation, law enforcement, public officials’ liability, and catastrophic coverage. The County is required to provide unemployment insurance coverage for County employees. Certain Services and Responsibilities Education The Board of Education of Washington County (the “Board of Education”) implements all educational policies and programs for public schools in Washington County under the administration of the State Board of Education. The Board of Education, composed of seven members elected for four-year terms, oversees 22,490 students (including 510 in pre-kindergarten), in 46 elementary and secondary schools, which include middle and combined schools. The staff to student ratio in 2012-13 averaged better than one staff member for every 22.25 pupils; the average unrestricted pupil expenditure was $11,426 for the 2012-13 school year. The largest General Fund appropriation by the County in its adopted budget for fiscal year 2014 is $94,453,580 for the Board of Education, which represents 46.9% of the General Fund budget. The appropriation is for operating expenditures, including amounts for a portion of the Teacher Pension System provided by the State of Maryland. In addition, the County appropriated $8,147,800 in its capital budget for fiscal year 2014 for Board of Education projects. The following table presents the percentage of eighth grade students who attained the advanced proficiency level in the Maryland School Assessment (“MSA”) functional tests for selected peer group counties and the State of Maryland for 2013. Washington County’s high school graduation rate for the 2012-2013 school year as compared to other selected peer group counties and the State of Maryland is as follows: Training/Higher Education Within a 70-mile radius of the County seat, the City of Hagerstown, there are more than 30 institutions of higher learning. There are numerous opportunities in Washington County for residents to obtain education and training beyond high school level. The following describes certain programs and schools within Washington County. Training The Western Maryland Consortium provides a wide range of workforce development services for jobseekers and employers. Employer services include referral of applicants, customized training, financial aid for on-the-job training, recruitment, and screening assistance. Services are generally provided at no cost to employers. Washington Frederick Cecil Carroll Charles St. Mary’s State of County County County County County County Maryland Mathematics 38.00%34.80%25.00%44.30%33.90%36.30%30.60% Reading 48.50%54.20%38.20%57.30%40.70%46.20%46.10% MSA Tests Source: Maryland Board of Education Washington Frederick Cecil Carroll Charles St. Mary’s State of County County County County County County Maryland 91.45%93.31%86.69%94.41%89.79%91.50%84.97% Source: Maryland Board of Education Washington County, Maryland 14 GOVERNMENT AND ADMINISTRATION Washington County Technical High School is a two-year public high school that is under the administration of the Washington County Public Schools. It offers 32 academic courses and 17 career and technology programs. These programs prepare students for professional/technical careers based on current industry skill standards. Enrollment is open to qualified 11th and 12th grade students, and tuition paying adults. Barr Construction Institute, an education division of Associated Builders and Contractors, Inc., offers management education and professional industrial, commercial and apprenticeship trade training. Construction and maintenance training is recognized by the U.S. Department of Labor, Bureau of Apprenticeship & Training, and is accredited by the National Center for Construction Education and Research (an affiliate of the University of Florida). Pittsburgh Institute of Aeronautics (“PIA”) established the Federal Aviation Administration (FAA) - approved Aviation Maintenance Technician (AMT) education program at the Hagerstown Regional Airport. With the skills PIA graduates acquire from the program, they are equipped to work in many industries including aviation, mechanical systems, hydro- mechanical systems and the green technology field. Higher Education Kaplan University-Hagerstown, a private institution since 1938, offers 13 master degree programs, 16 bachelor degrees, 10 associate degrees and three certificate programs in the areas of business, allied health, criminal justice, paralegal studies, graphic design, human services and information technology. Online and traditional, on-campus courses are available. Hagerstown Community College (“HCC”), founded in 1946, offers more than 100 programs of study for university transfer or for immediate career preparation, as well as continuing education courses, workforce development, and adult basic education. Associate degrees, certificates and letters of recognition are awarded, including degrees and certificates in biotechnology, alternative energy technology and cyber security. HCC’s business incubator, the Technical Innovation Center (“TIC”), is the largest, most comprehensive technology-based business incubator in Western Maryland. It provides space and other services and amenities to entrepreneurs, start-ups, and existing companies. TIC’s facilities consist of office space, conference rooms and 4,000 square feet of biotech research labs. The college has a five-story, 65,000 square foot Science, Technology, Engineering and Math (STEM) Building, the recently renovated Kepler Theater and a Performing and Visual Arts Education Center. The County appropriated $8,965,010 in its fiscal year 2014 operating budget for HCC. HCC receives the balance of its funding from student tuition, State grants, and other miscellaneous sources. In addition, the County appropriated $138,200 in its capital budget for fiscal year 2014 for HCC projects. University System of Maryland at Hagerstown (“USMH”) opened in January 2005 and is located in Hagerstown’s historic City Center. USMH is part of a regional system offering more than 20 undergraduate and graduate degree programs from five respected universities within the Maryland systems: Frostburg State University, University of Maryland University College, University of Maryland, College Park, Towson University, and Salisbury University. Students can complete a bachelor’s degree or earn a master’s degree. USMH also offers access to on-site academic advising, computer labs, and a full-service library. Washington County, Maryland 15 GOVERNMENT AND ADMINISTRATION Planning and Zoning The Washington County Planning Commission was created in 1957. The Planning Commission consists of seven members appointed by the Board and is supported by the County’s Planning and Zoning Department with a staff of 10. The Planning Commission also has authority to approve subdivision and site development plans. The plans are required by the Subdivision and Zoning ordinances and managed by the County’s Division of Engineering and Construction. Another of the primary responsibilities of the Planning Commission is the Comprehensive Plan for the County. The Planning Commission first recommended the adoption of a Comprehensive Plan for Washington County in 1971. Major updates to the Comprehensive Plan were completed in 1981 and in 2002. The adoption of the Comprehensive Plan in August 2002 was the culmination of a multi-year effort. An update of the Comprehensive Plan is in progress, with adoption expected in the near future. From the original adoption in 1973 and through amendments in 2002, 2005 and 2012, the Zoning Ordinance provides seven classifications for industrial development: (i) “Industrial General” which encompasses heavy manufacturing plants requiring extensive transportation, water and sewerage facilities; (ii) “Industrial Restricted” which encompasses light manufacturing such as processing or assembly or previously processed materials; (iii) “Planned Industrial” which encompasses the planned development of industrial park locations; (iv) “Airport” which permits industrial uses that have a need to be located near the airport or provide airport related services and include height limitations located around the Hagerstown Regional Airport; (v) “Highway Interchange District” which allows light industrial uses in the vicinity of interstate interchanges to take advantage of transportation needs and opportunities; (vi) “Office, Research and Technology” which is geared toward the development of corporate offices, research facilities, and high-tech communication land uses; and (vii) “Office, Research and Industry” which allows a mix of technology and selected industries with increased performance standards. The zoning regulations as well as the 2012 edition of the International Building Code administered by the Division of Engineering and Construction govern the development of these areas. The Planning and Zoning Department continues to update and revise the Subdivision Ordinance, the Zoning Ordinance and other documents that relate to land development in Washington County. In keeping with the recommendations of the 2002 Comprehensive Plan, major revisions were made in July 2005 to the zoning regulations that govern the rural areas of Washington County. In July 2012 the County adopted major revisions to the zoning text and map for the Urban and Town Growth areas to implement the recommendations of the Comprehensive Plan. Those revisions are designed to create a more desirable and efficient urban living environment. The amendments include improvements to the design guidelines in the industrial districts mentioned above. A new educational zone, called Education, Research and Technology is designed specifically to allow Hagerstown Community College to partner with emerging high-tech industries and expand its role as business partner in the community. In an effort to coordinate development and infrastructure needs, staff is continuing to review the Adequate Public Facilities and Excise Tax Ordinances for possible improvement. The Water and Sewerage Plan, the Solid Waste Plan, the Land Preservation Plan and the Parks and Recreation Plan are other plans prepared and administered by the Planning and Zoning Department to assist in the development of the County in an orderly fashion. The State of Maryland requires the County to update each of these plans, as well as the Comprehensive Plan, at regular intervals. Land use control and planning within the County’s nine incorporated municipalities is under the jurisdiction of the municipalities. Each of the municipalities has adopted its own zoning and land development regulations. Washington County, Maryland 16 GOVERNMENT AND ADMINISTRATION Hospital and Medical Care Meritus Health Meritus Health, located in Hagerstown, Maryland, is the largest healthcare provider in Western Maryland. Its programs span the continuum of healthcare, ranging from inpatient care to occupational health services to physician practices and outpatient care. Meritus Medical Center, which opened in 2010, is an acute care hospital with 257-single patient rooms. Services offered include a regional trauma center, a cardiac catheterization lab, and a nationally recognized joint replacement program. State-of- the-art medical technologies at Meritus Medical Center include advanced 3T magnetic resonance imaging (MRI), single-photo- emission computed tomography (SPECT) scanners, and cardiac interventions. Hospital services that address outpatient needs include the John R. Marsh Cancer Center, Total Rehab Care, the Center for Clinical Research, the Center for Breast Cancer Health, and the Center for Bariatric Surgery. Meritus Health provides complementary branches of care including primary care physicians’ practices, specialists in disciplines ranging from obstetrics to cardiology and satellite services including diagnostics and durable medical equipment. Washington County Health Department The Washington County Health Department, which provides various health services to the citizens of Washington County, is budgeted to receive a total of $2,339,270 in fiscal year 2014 from the County. Along with the main headquarters, it has staff and programs based at eight other sites. The Health Department employs a total of 188 full-time and part-time personnel in five divisions. The Environmental Health Division of the Health Department engages in food inspection, sanitation and water testing, rabies control, air quality investigation, outbreak investigation and other programs. The Nursing Division is responsible for maternal and child health programs, communicable disease surveillance and control, tuberculosis control, refugee and migrant health services, reproductive health services, STD screening and treatment, HIV and AIDS services, immunizations, Maryland Children’s Health Insurance Program, cancer screening, vision screening, dental services, adult evaluation and review services, and WIC services. The Health Planning and Strategic Initiatives Division is responsible for relaying of public information, community relations, emergency preparedness, as well as developing and maintaining agency partnerships and providing chronic disease prevention and control initiatives. The Division of Behavioral Health Services provides a comprehensive system of care, including prevention, intervention, referral and treatment services for substance use and mental health disorders in a variety of settings. The Administration Division, which includes Personnel, Information Technology, and Health Officer Staff, provides management support for all programs within the agency. Other Medical Facilities The George W. Comstock Center for Public Health Research and Prevention is a facility of the Johns Hopkins Bloomberg School of Public Health and was established in 1962 as a joint enterprise of the Maryland Department of Health and Mental Hygiene and the Washington County Health Department. The center has expertise and capacity in the conduct of large community health surveys, as well as a close working relationship with the County Health Department. Funding, sponsored through research grants by the National Institutes of Health as well as private foundations, supports 20 to 30 staff members in the Comstock Center. Research includes heart disease surveillance and epidemiology of cancer, heart disease, lung disease, diabetes, sleep and other conditions. Prevention research results are disseminated nationally and internationally primarily through numerous journal publications. There are nine privately owned licensed nursing homes with more than 1,066 beds and one State-owned licensed nursing home with 63 beds in Washington County. In addition there are 26 privately owned senior-assisted living facilities with a total of 776 beds. Other medical facilities include the Western Maryland Center, a 123 bed State-owned, chronic care facility, and the Brook Lane Psychiatric Center, a privately-owned psychiatric facility. None of these facilities receives funds from the County. Washington County, Maryland 17 GOVERNMENT AND ADMINISTRATION Safety Law Enforcement The Washington County Sheriff’s Office, the Maryland State Police, and municipal police agencies provide police protection in Washington County. The Sheriff’s Office has 99 sworn personnel and 92 radio-dispatched vehicles. The Sheriff’s Office is responsible for the operation of the Detention Center, which has a capacity of 450 inmates. The State Police has 38 troopers assigned to the local barrack, which is located just south of Hagerstown. The Hagerstown Police Department has a full- time force of 98 officers. The Hancock Police Department employs 3 full-time and 2 part-time officers. In addition, the Smithsburg Police Department and the Boonsboro Police Department each employ 4 police officers. Emergency Services The County’s Division of Emergency Services (“DES”) oversees Emergency Communication/911, Emergency Management, Fire Department Special Operations, Fire Department Support Services, and the Emergency Medical Services Operations Program. DES is led by a full-time career Director and full-time Deputy Director. There are 86 full-time and part-time personnel working directly within the division and approximately 40 volunteers. Emergency Communications The Emergency Communications Center is the first in Maryland combining city, county and State 911 and non- emergency calls into one central dispatch location. The improved call center and new digital radio system enables first responders to communicate in a safe, seamless and compatible way, enhancing their ability to respond to emergencies and save lives. The call center also integrates Hagerstown’s and Washington County’s non-emergency responders, allowing them to serve the community quickly and efficiently. Emergency Management Emergency management activities include mitigation, planning, response and recovery from natural and technical disasters. Washington County has a Local Emergency Planning Committee, overseen by Emergency Management that coordinates disaster planning, conducts drills to exercise the County Emergency Operations Plan, and oversees a community outreach program consisting of home chemical safety training, citizen preparedness, and pertinent educational programs. Fire Department Special Operations The County has a vision to become the regional leader in providing and coordinating efficient public services. In response to that vision the Special Operations Team has both volunteer and career personnel who complete extensive training in various technical and/or specialized areas including hazardous materials, trench rescue, rope rescue, water rescue, structural collapse and confined space rescue. Emergency Medical Services The Emergency Medical Services (“EMS”) section provides leadership, direction, support and coordination to the County’s EMS system in order to continuously improve the efficiency and quality of services being provided to those who reside and travel within the County. EMS is comprised of a coordinator, eight full-time advanced life support (“ALS”) technicians and five part-time ALS technicians. This team deploys two highly specialized ALS chase units which support the eight independent EMS companies in the delivery of the highest quality pre-hospital care. Additionally, three ALS support vehicles and a fully equipped ALS ambulance are available for supplemental staffing to the independent companies and are available to provide additional resources for high risk events and large public gatherings. Fire and Rescue Fire and rescue protection is coordinated through DES. Working collaboratively with the Washington County Volunteer Fire and Rescue Association (the “WCVFRA”), DES coordinates the services provided by 14 volunteer fire companies and eight volunteer ambulance companies throughout Washington County. All volunteer companies belong to the WCVFRA. The association has approximately 700 volunteers who provide a combination of firefighting, rescue, and administrative services to the community. Several volunteer companies have hired career personnel to supplement the volunteer staff during times of low Washington County, Maryland 18 GOVERNMENT AND ADMINISTRATION volunteer availability. Fire protection within the City of Hagerstown is provided by a combination career and volunteer fire department. The department includes six stations with five engines and two ladder trucks. The department is led by a career Fire Chief, Training/Safety Officer, a Fire Marshall, two Assistant Fire Marshalls, a Public Education Officer and six Shift Commanders. The department has 84 full-time career firefighters and 43 trained volunteer firefighters. Environmental Management The Division of Environmental Management (“DEM”), which includes the Department of Water Quality, the Environmental Engineering Department, and the Solid Waste Department, was created in fiscal year 2007. The State and federal environmental initiatives as they pertain to water, wastewater, solid waste and nutrients are all jointly related. DEM is responsible for integrating the regulations and applying them to the operations of these departments. Solid Waste The Washington County Solid Waste Department is responsible for a solid waste disposal system that protects the environment and public health. Currently the County disposes of solid waste at the 40 West Landfill, which opened in 2000. At current disposal rates, this site could meet the County’s estimated disposal needs until 2119. In 2013, the County entered into an agreement with a private firm to begin construction of a new solid waste facility to handle this material in a more environmental friendly manner. This new facility will sort the solid waste materials collected into recyclables, materials that can be processed into a refuse derived fuel (RDF) pellet and materials which need to be land-filled. The processing of suitable materials to RDF pellets will be the first phase of operation with this product being sold as a fuel source to industries. In phase two of the new facility, the RDF pellets will be further processed to generate a synthetic diesel product which can be sold on the open market. Once this facility is in operation, it is anticipated that less than 10% of the solid waste materials received by the County will need to be land-filled. The Department operates five solid waste convenience centers that are strategically located throughout Washington County. Supporting and strengthening individual and community self-reliance and responsibility in the areas of waste reduction, recycling, and proper disposal of solid waste is the mission of the Solid Waste Department. The Department operated as a special revenue fund until fiscal year 2002, when it was reclassified as an enterprise fund. Water Supply and Wastewater Facilities The County has a master water and wastewater plan, which assigns service priority designations for all areas within Washington County. These designations range from “No Planned Service” to “Existing and Under Construction”. The plan serves as a guide for the orderly development and expansion of water and wastewater facilities, both within Washington County and in those incorporated municipalities owning and operating their own systems, requiring the County or incorporated municipality to obtain a proper service designation before constructing or expanding water or wastewater services. The County is authorized to provide public water and wastewater service to areas outside the incorporated municipalities and may provide service within a municipal corporation located in Washington County with the consent of the municipality. The County currently provides water and/or wastewater services to nearly all of the immediate densely populated area surrounding the City of Hagerstown (except the Dual Highway corridor), the areas of Highfield, Elk Ridge, Sandy Hook, and the towns of Sharpsburg and Smithsburg. The incorporated municipalities of Hagerstown, Boonsboro, Clear Spring, Funkstown, Hancock, Keedysville, Smithsburg and Williamsport all own their water/wastewater facilities, or portions thereof. In addition to providing the wastewater service described above, the County operates the water and wastewater systems for the Town of Clear Spring, and provides operational assistance to the Town of Williamsport. Five treatment plants serve the County water system with an aggregate capacity of 419,000 gallons per day, with individual plant capacities from 4,000 to 230,000 gallons per day. The County wastewater system is served by five treatment plants with an aggregate capacity of 5,393,000 gallons per day, with individual plant capacities from 21,000 to 4.1 million gallons per day. The County completed an upgrade of the Conococheague Treatment Plant for biological nutrient removal processes in November 2001. The County is in the process of upgrading its wastewater facilities to comply with the State’s enhanced nutrient removal (“ENR”) strategy. The Winebrenner Treatment Plant ENR upgrade will be under construction in fiscal year 2015. Usage of water and wastewater systems is measured in Number of Services and Number of Equivalent Dwelling Units (“EDUs”). Number of Services refers to the number of actual connections and EDU is a unit of measure, which equates the consumption, or flow of commercial or industrial connections, to the average flow of a residential dwelling unit. Washington County, Maryland 19 GOVERNMENT AND ADMINISTRATION The County bills its customers quarterly except for those for which wastewater treatment service is provided by the City of Hagerstown, in which case the County’s charges are billed and collected on its behalf by the City of Hagerstown. The following table shows the total Number of Services and EDUs of the County’s water and wastewater systems and the annual residential user rates effective July 1, 2013. For customers receiving County collection services only, treatment is provided by the City of Hagerstown. The County provides wastewater “treatment only” services to its wholesale customers, which are the towns of Williamsport and Smithsburg, the Conococheague Pretreatment Facility (the “Pretreatment Facility”), Fort Ritchie and the City of Hagerstown. The only major wastewater treatment facility for public use in Washington County other than those operated by the County is the Hagerstown Wastewater Treatment Plant, owned and operated by the City of Hagerstown, which has a capacity of 10.5 million gallons per day. The Pretreatment Facility serves all of Washington County by providing pretreatment of non-hazardous industrial wastewater, landfill leachate and metals-bearing waste streams, and has a capacity of 125,000 gallons per day (current average usage is 50,000 gallons per day). The Pretreatment Facility was privatized in 2006 through a long-term lease to a private corporation. Residential No. of No. of Annual (Avg) Services EDUs User Rate Full Service…………………1,334 1,551 $596.08 Residential No. of No. of Annual (Avg) Services EDUs User Rate Full Service …………………6,896 10,437 $555.80 Collection Service Only ……3,591 4,864 $208.00 Wholesale ……………………5 3,652 Total…………………………10,492 18,953 Source: Washington County Department of Budget and Finance WATER SYSTEM WASTEWATER SYSTEM Washington County, Maryland 20 ECONOMIC AND DEMOGRAPHIC INFORMATION III. Economic and Demographic Information Department of Business Development The Washington County Department of Business Development (the “DBD”) is dedicated to expanding economic opportunities for the citizens of Washington County. It works to promote Washington County as a place of business and improve the overall business climate of the community. The Washington County Economic Development Commission Board of Directors (the “EDC”) is comprised of 12 unpaid volunteers and eight ex-officio members. As representatives of the local business community, the EDC is responsible for evaluating and recommending policies affecting the County’s ability to attract, nurture, and sustain employment, and to further promote economic growth and change in a managed environment. The DBD currently has four full-time employees to conduct the day-to-day operations of the office. The staff works to fulfill the strategic priorities that are recommended by the EDC. Throughout the year the DBD meets with representatives of existing companies in need of assistance. Discussions include appropriate funding programs, enterprise zone benefits, training, and other sources of business support. The DBD has formed strategic partnerships with such organizations as the Maryland Department of Business and Economic Development, the Tri-County Council for Western Maryland, the Small Business Technology and Development Center, the Western Maryland Consortium, and the Maryland One Stop Job Center in order to better serve the needs of businesses in Washington County. The DBD distributes the following publications to promote economic development by providing current, relevant information to the business community: Business & Industry Directory, Business Development Guide, Economic Data Summary, and an Annual Report. The DBD also distributes listings of available buildings and sites. The DBD maintains a web-site, www.hagerstownedc.org, an online reference guide for economic development allies, partners, site selection consultants, clients, and the general public. The site includes statistical data on Hagerstown- Washington County’s Community Demographics, Quality of Life, Business Climate, Incentives, Local Business Resources, Property Search, Maps, and Recent News. Online publications include the DBD’s Economic Data Summary, the Business and Industry Directory, and the Annual Report. Visitors to www.hagerstownedc.org can access a database that highlights available commercial/industrial buildings and sites within Washington County. The database includes each property’s pertinent information and describes its development potential. The DBD administers the Enterprise Zone Program, identifying eligible businesses that qualify for local real property tax credits and State income tax credits in the City of Hagerstown, the Town of Hancock, and elsewhere in Washington County. For tax year 2013-14, the City of Hagerstown, the Town of Hancock, and the County granted $173,952, $1,326, and $438,915, respectively, in real property tax credits for private capital investment. The State of Maryland is expected to reimburse $86,976 to the City of Hagerstown, $663 to the Town of Hancock, and $219,458 to the County for these credits. Washington County, Maryland 21 ECONOMIC AND DEMOGRAPHIC INFORMATION Business Development New and Expanding Businesses In 2013 the County experienced new and expanding businesses highlighted by the creation of more than 551 new jobs and known new investments of approximately $18.8 million. Many of these achievements are a result of incentive packages provided through partnerships of the County and State to provide training programs, State financing, and Enterprise Zone tax credits. Significant projects announced in 2013 and 2014 that are expected to provide an additional 613 new jobs and an additional $114 million of new investments are noted in the following table: Completed/ Expected Project #New Company Name Business Type Completion Cost (1)Jobs (1) Duvinage, LLC Manufacturing 4Q17 $400,000 38 Freightliner Transportation & Warehousing 2Q13 $4,000,000 30 Valley Mall Retail 3Q13 $2,300,000 175 Southner Ionics, Inc Manufacturing 3Q13 $6,000,000 18 Casa Rio Hospitality 2Q13 $1,250,000 26 Tilted Kilt Hospitality 2Q13 $1,750,000 162 National Golden Tissue (2)Wholesale/Retail 4Q13 $1,500,000 30 Red Robin Hospitality 4Q13 $1,600,000 72 Shenandoah Family Farms Manufacturing 2Q14 $10,000,000 30 Baltimore Mack Transportation 3Q14 $5,000,000 30 National Golden Tissue (2)Manufacturing 3Q14 $13,000,000 100 Love's Travel Center Retail 4Q14 $14,000,000 25 Spessard's Manufacturing Manufacturing 2Q14 $1,500,000 25 Apple Valley Waste Recycling 3Q14 $3,000,000 25 Washington County Public Schools Education 1Q14 $13,000,000 0 Sharrett Collision Center Retail 3Q14 $1,000,000 0 TenCay, LLC Medical 2Q14 $1,500,000 8 America's First Incorporated Energy Manufacturing 3Q15 $12,000,000 70 Walmart Retail 2Q14 $40,000,000 300 $132,800,000 1,164 Source: Washington County Department of Business Development (1) Estimates based on company announcements. (2) Company plans to further expand with the purchase of a former paper manufacturer's building for paper production. This expansion would be a phased investment over several years, with Hagerstown-Washington County, Maryland -- Significant Business Activity for 2013/2014 Completed Projects Announced in 2013 Projects Under Development Announced in 2013/2014 Totals for Projects Announced in 2013/2014: New jobs/Acquisition New Jobs/Construction New Jobs/Construction New Jobs/Purchase New Jobs/Construction New Jobs/Construction New Jobs/Expansion New Jobs/Construction New jobs/Acquisition New Construction New Jobs/Acquisiton and Expansion New Jobs/Constrution New Jobs/Constrution Type of Activity New Jobs/Constrution New Jobs/Renovation New Construction Acquistion/Renovations New Jobs/Constrution New jobs/Construction Washington County, Maryland 22 ECONOMIC AND DEMOGRAPHIC INFORMATION Business Parks and Sites Through the DBD, the County promotes the development of both private and non-profit business parks and sites. The County also successfully obtains financing for necessary infrastructure through various State and federal agencies to support these developments as locations for new and expanding businesses. The County offers prospective businesses a selection of sites in planned industrial/business parks, which include: New Jobs Tax Credit Program The “New Jobs Tax Credit” is a program initiated by the County in November 2002. The credit was created to help attract companies to the local business community that are involved in a high-tech industry and that offer well-paying jobs. The program provides a six-year tax credit for businesses that either expand or relocate in Washington County and qualify under the program’s guidelines. The credit applies to Washington County’s tax that is imposed on real property owned or leased by the business and the tax imposed on personal property owned by that business. Enterprise Zones Approximately 6,200 acres in Washington County are within three State-designated Enterprise Zones. The City of Hagerstown/Washington County Enterprise Zone was renewed and expanded by the State in 2012. This zone now encompasses approximately 4,000 acres located within the City of Hagerstown and Washington County. The zone has more than doubled in size and includes Hopewell Valley Industrial Park, Washington County Business Park, CSX Valley Park, the City of Hagerstown Business Park, and the Central Business District in downtown Hagerstown. The Hagerstown Regional Airport Enterprise Zone was renewed in 2004. This 700-acre zone includes the Hagerstown Regional Airport, Bowman Air Park Center at Hagerstown, Topflight Airpark, the Washington County Business Airpark, and several commercial properties along U. S. Route 11. This zone will expire in June 2014 and will not be renewed by the State, which is a testament to the economic boon happening in that area. The Hancock Enterprise Zone was approved in 2005. This 1,500 acre zone surrounds the Town of Hancock, stretching from the Pennsylvania border to the Potomac River. The zone includes commercial and industrial development opportunities in select areas of Hancock as well as commercial frontage along Main Street. Local and State incentives are available to new or expanding companies in these zones to promote growth of the industrial and commercial base. Qualified businesses can receive local property tax credits for capital investment and State income tax credits for the creation of new jobs. Each Enterprise Zone is approved by the State for a 10 year period. Park Total Available Ownership Acreage Acreage Airport Enterprise Zone: Washington County Business Airpark ……………………...…67 30 County City of Hagerstown—Washington County Enterprise Zone: Valley Business Park ……………………………..……………188 125 Private Other Locations: Airport Business Park …………………….…….……………39 34 Nonprofit Friendship Business Park ………………….…....……………450 300 Private Gateway Business Park………………………..………………65 12 Private Hancock Industrial Park………………………………………38 38 Town Hub Business Park……………………………………………80 80 Private Hunter’s Green Business Center…………..……..……………631 90 Private Light Business Park …………………….……….……………27 14 Private Newgate Industrial Park………………………….……………245 20 Nonprofit Vista Business Park……………………………………………162 162 Private Showalter Road Center…………………..……….……………88 88 Private Westgate Industrial Complex…………………………………175 175 Private Mount Aetna Technology Park at Hagerstown (MATH)……179 179 Nonprofit Source: Washington County Department of Business Development Washington County, Maryland 23 ECONOMIC AND DEMOGRAPHIC INFORMATION Pad-Ready Commercial Stimulus Program The Board adopted the “Pad-Ready” Commercial Stimulus Program on October 25, 2011. The program is designed to encourage developers/builders to bring undeveloped land to a shovel-ready state, but is also intended for sites with existing buildings in need of redevelopment. Under the program, undeveloped parcels of land, demolitions, renovations and expansions of existing buildings qualify for incentives. Qualifying projects are entitled to priority plan review by the Washington County Development Advisory Committee, deferral of County site-plan application and review fees, and a real-estate tax credit issuance once buildings are constructed and occupied. The tax credit is to be 0.4 of one percent (.004%) of the construction cost of the new improvement as determined by the DBD and will apply for three consecutive years. High Performance Building Tax Credit Program On February 7, 2012, the Board established the High Performance Tax Credit Program. Under the program, property tax credits are available for buildings that receive silver, gold or platinum certification in the national LEED (Leadership in Energy and Environmental Design) ranking system. The amount of the credit will depend on which level of certification the building receives and the increase in its assessed value after construction. Silver buildings will be credited 20 percent of the taxes due on that increase; gold buildings, 25 percent; and platinum buildings, 30 percent. Foreign Trade Zone Washington County’s Foreign Trade Zone (“FTZ”) status was approved by the United States Department of Commerce’s Foreign Trade Zone Board on July 3, 2002. More than 1,866 acres from seven different sites throughout Washington County are eligible. The sites are ideally zoned for manufacturing, distribution, and warehousing activities. FTZs have been shown to provide direct benefits to local businesses involved in foreign trade. Through the reduction, elimination, and deferral of tariffs, firms located within Washington County’s FTZ are able to be more competitive in international markets. Utilities, Transportation and Communication Utilities Electricity: Potomac Edison, a FirstEnergy Company, with its Western Maryland headquarters located in Washington County, serves the County with a system of transmission and distribution lines of various voltages connected to its generating stations. The City of Hagerstown distributes electricity to many parts of the City. Telecommunications: State-of-the-art communications infrastructure, including hybrid cable, digital, fiber optic, wireless data, and cellular 4G LTE services are provided via national and regional vendors. AT&T, Sprint, T-Mobile, and Verizon operate within Washington County. Natural Gas: Columbia Gas of Maryland serves the area with natural gas. Propane is also readily available. Transportation Highways: Washington County is served by Interstate Highways I-81, I-70, and I-68, complemented by U.S. 40 and U.S. 11, and State Routes 60, 64, 65 and 68. These highways put Washington County businesses within a day’s drive of one-third of the U.S. population and half of all retail trade. The Baltimore and Washington, D.C. beltways are an hour’s drive from central Washington County. Air: Hagerstown Regional Airport is a Part 139 Facility which provides daily scheduled commercial service to Dulles International Airport on Sun Air and twice weekly service to Orlando Sanford International on Allegiant. The airfield also offers fixed base operation services to general aviation, corporate and military aircraft. Over 20 businesses offer clients a variety of aviation services for all types of aircraft. The airport is part of the Washington County Foreign Trade Zone and is located in a County Enterprise Zone. More than 600 people are employed at the airport in various aviation-related businesses. In addition, Dulles International, Baltimore/Washington Thurgood Marshall International, and Ronald Reagan Washington National airports are located within 70 miles of Hagerstown. Rail: CSX Transportation and Norfolk Southern Corporation Railways provide economical shipment anywhere on the Atlantic seaboard. CSX, with a public siding, operates daily trains and connects with other major carriers for long- distance shipping. The Norfolk Southern mainline is just outside of Hagerstown and a CSX interchange with Norfolk Washington County, Maryland 24 ECONOMIC AND DEMOGRAPHIC INFORMATION Southern is in Hagerstown for nationwide access. In January 2014, Norfolk Southern Rail opened a 200 acre intermodal terminal in Greencastle, Pennsylvania, immediately adjacent to Washington County. The County is also only 19 miles from CSX’s 85 acre intermodal terminal in Chambersburg, Pennsylvania. Daily Amtrak and weekday MARC passenger services are available from Martinsburg, West Virginia (23 miles south of Hagerstown). MARC passenger service from neighboring Frederick County to Washington, D.C. is also available. Local Transportation: Washington County Commuter provides local bus service throughout Washington County. Local taxi service and auto rental and leasing services are available within Washington County. Communication Newspapers: The daily newspaper, The Herald-Mail, has a circulation of 27,700. Two weekly local newspapers, The Hancock News, with a weekly circulation of 2,000, and The Picket News, with a weekly circulation of 10,000, also serve Washington County. Several metropolitan newspapers, including the Washington Post and The Baltimore Sun, are available daily to residents. Television: WHAG and Herald-Mail (HMTV6) provide local news, weather, community information, sports coverage and programming to the tri-state area. Antietam Cable Television and Comcast offer cable and digital television services. Satellite television is available through private vendors. Internet: There are numerous private vendors providing local dial-up, wireless, and broadband Internet access. The Washington County Free Library provides access to the Internet through SAILOR, the State of Maryland’s Online Public Information Network. Information about Washington County, including economic data, can be accessed on the World Wide Web: www.washco-md.net (Washington County) www.hagerstownmd.org (City of Hagerstown) www.washcolibrary.org (Washington County Free Library) Population The following table illustrates the population growth of Washington County, the State of Maryland, and the United States from 1970 to 2013. Percent Percent Percent Year Population Change Population Change Population Change 2013 149,180 1.2 5,928,814 2.4 317,135,349 2.7 2010 147,430 11.8 5,787,988 9.0 308,845,538 9.7 2000 131,923 8.7 5,296,486 10.8 281,421,906 12.7 1990 121,393 7.3 4,781,753 13.4 249,633,000 10.2 1980 113,086 9.9 4,216,000 7.4 226,505,000 11.4 1970 103,829 —3,923,897 —203,302,000 — Source: U.S. Department of Commerce, Bureau of the Census for 1970, 1980, 1990, 2000, 2010; Maryland Department of Labor, Licensing and Regulation for 2013 Population Growth State of Maryland United StatesWashington County Washington County, Maryland 25 ECONOMIC AND DEMOGRAPHIC INFORMATION Income Median household Effective Buying Income (“EBI”) in Washington County was estimated at $54,239 for the year 2013. The median household EBI for Washington County, the State of Maryland and the United States are estimated as follows: Comparative statistics relating to the distribution of EBI are presented in the following table: Area Labor Supply Washington County has an available civilian labor force of approximately 70,780. In addition, businesses can pull workforce from Allegany and Frederick counties in Maryland; Franklin and Fulton counties in Pennsylvania; and portions of Berkeley, Jefferson and Morgan counties in West Virginia. The civilian labor force for all these counties totals more than 401,800. 2013 2012 2011 2010 2009 Washington County $54,239 $48,984 $40,614 $42,775 $41,995 State of Maryland 71,707 52,108 52,627 55,983 54,640 United States 51,771 41,644 41,368 43,252 42,413 Source: MD Brief Economic Facts for 2013; Nielsen-Claritas, Inc. for 2009, 2010, 2011 and 2012 data Median Household Effective Buying Income Households By EBI Group Washington County State of Maryland United States Under $25,000 22.6% 16.1% 24.1% $25,000 - $49,999 23.7 18.4 24.2 $50,000 - $74,999 20.0 17.6 18.1 $75,000 - $99,999 13.2 13.3 11.9 $100,000 - $149,999 13.7 17.9 12.5 $150,000 - $199,999 3.9 8.4 4.6 $200,000 and over 2.8 8.3 4.5 Distribution of Effective Buying Income (2010-2012) Source: MD Brief Economic Facts based on U.S. Bureau of the Census released in 2013 Washington County, Maryland 26 ECONOMIC AND DEMOGRAPHIC INFORMATION Employment Within Washington County there are more than 3,500 businesses providing employment opportunities. The following table shows the employment statistics for the 15 largest employers in Washington County as of December 2013. Unemployment Rate Unemployment in Washington County has averaged 9.4% over a five-year period between 2009 and 2013, and has decreased by 2.4% in the past two years alone. The following table indicates the County’s average unemployment rate as compared with the State of Maryland for the five most recent calendar years. Employer Employment Washington County Public Schools…………………………2,970 Meritus Medical Center………………………………………2,730 Citi………………………………………………………………2,700 State of Maryland ……………………………………………2,568 First Data………………………………………………………2,322 Volvo Group……………………………………………………1,350 Washington County Government……………………………1,159 Hagerstown Community College……………………………931 Bowman Group, LLP (The)……………………………………718 Federal Government……………………………………………705 FedEx Ground…………………………………………………648 Staples Distribution Center……………………………………567 Merkle Response Management Group………………………545 Sierra Nevada Corporation……………………………………486 City of Hagerstown……………………………………………461 Source: Washington County Department of Business Development 2013 2012 2011 2010 2009 Washington County 7.4%8.6%9.8%10.9%10.2% State of Maryland 6.1%6.8%7.0% 7.8% 7.4% Unemployment Rate – Annual Average Source: Maryland Department of Labor, Licensing and Regulation Washington County, Maryland 27 ECONOMIC AND DEMOGRAPHIC INFORMATION Construction Activity Construction activity in Washington County is indicated by the following statistics: Building Permits (Value in Thousands) Year Ended Residential New Other Permits Total Dec. 31 Number Value Number Value Number Value 2013 228 $ 48,547 1,654 $ 93,245 1,882 $ 141,793 2012 152 32,660 1,536 47,306 1,688 79,966 2011 159 26,941 1,632 57,509 1,791 84,450 2010 161 33,372 1,766 71,463 1,927 104,835 2009 133 27,721 1,881 73,869 2,014 101,590 Source: Washington County Department of Permits and Inspections Housing Starts The number of single family housing starts in Washington County for the past five years is listed below: Year Ended December 31 Single Family (One and Two-Unit Structures) 2013 207 2012 133 2011 128 2010 137 2009 104 Source: Washington County Department of Permits and Inspections Multi-family housing starts in the County were nominal during the same periods. Washington County, Maryland 28 ECONOMIC AND DEMOGRAPHIC INFORMATION Agriculture Agriculture is an important part of Washington County’s economy. Approximately 114,065 of Washington County’s 293,223 acres (39%) are considered farmland by the USDA Agricultural Statistical Service. By far the greatest contributors to agriculture are the livestock and dairy industries. Livestock and dairy products account for approximately 78% of the total farm sales. Washington County is the heart of the fruit industry in Maryland. Apple and peach growers harvest nearly 1,700 acres annually producing approximately 61% of the State’s apple crop and 27% of the State’s peach crop each year. Dairy is the principal livestock enterprise. The average number of milk cows is 14,000 head, ranking second in the State. In addition to milk and fruit, the other chief agricultural commodities are beef cattle and cereal grains. Selected agricultural statistics for Washington County for calendar year 2007 are as follows: Washington County Agriculture Statistics, 2007 Number of farms………………………………………. 844 Average acres/farm………………………………...…… 135 Total farm income……………………………….…..…. $83.7 mil Livestock income………………………………… …… $63.28 mil Average income/farm……………………………… ….. $99,160 Source: U.S.D.A. Agriculture Census 2007 The U.S.D.A. conducts a census every five years; 2012 data has not yet been published. Washington County, Maryland 29 FINANCIAL INFORMATION IV. Financial Information Accounting System The accounts of the County are organized on the basis of funds, each of which is considered a separate fiscal and accounting entity. The financial position and operations of each fund are accounted for with a self-balancing set of accounts, recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Fund Structure The revenues and receipts of the County are allocated to, and accounted for, in individual funds based upon the purposes for which they are to be spent. The various funds are identified in the financial statements of the County. The fund types used by the County are Governmental Funds (General, Special Revenue and Capital Projects), Proprietary Funds (Enterprise and Internal Service) and Fiduciary Funds (Trust and Agency). Details of the County’s fund structure are set forth in the notes to the financial statements, which are included in Appendix A to this Official Statement. The County’s general fixed assets and general long-term obligations are reported in the applicable governmental or business-type activity columns in the government-wide financial statements. Basis of Accounting, Measurement Focus, and Financial Statement Presentation Basis of accounting refers to the time at which revenues and expenditures are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurement made, regardless of the measurement focus applied. The accounting policies of the County conform to generally accepted accounting principles as applicable to governments. The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements for the General Fund, Special Revenue Fund and Capital Projects Fund are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Taxpayer-assessed income, gross receipts, and sales taxes are considered “measurable” when in the hands of intermediary collecting governments and are recognized as revenue at that time. Anticipated refunds of such taxes are recorded as liabilities and reductions of revenue when they are measurable and their validity seems certain. Accounting Enterprise System The County utilizes an integrated financial, human resource, and budget enterprise system. This enterprise system has a web-based platform that streamlines workflow, which allows the County to automate numerous processes including real-time reporting. All County departments have access to the system for requisitioning, reporting, and inquiries for information concerning accounts and project status at any time. The system provides an excellent means for control of finances, and allows for efficient use of resources. It also promotes accountability by generating timely reports and allowing budgetary controls for management. Washington County, Maryland 30 FINANCIAL INFORMATION Capital Budget Preparation Software The County uses a web-based capital budget preparation and monitoring system. It allows all departments and outside agencies to access the system and input their capital budget requests, including funding sources, cost categories and operational costs. The County set up a priority-ranking matrix system within the software. The ranking system is composed of 14 scored and weighted criteria, which is the basis for assigning projects into one of the five priority ranking categories. The ranking system provides management with the information required to make decisions regarding scheduling and funding for each project. The capital budget system provides multiple reporting options and allows for continuous monitoring of activities of existing projects. Distinguished Budget Presentation Award The County received the Distinguished Budget Presentation Award for its 2014 Budget Document from the GFOA. The award is given to those entities that satisfy nationally recognized guidelines for effective budget presentation. Those guidelines are designed to assess how well an entity’s budget serves as a policy document, a financial plan, an operations guide, and a communication device. The County has received the award for 10 consecutive years. The award reflects the commitment of the County to meet the highest standards in governmental budgeting. Budget Process and Schedule The County’s budgetary practices focus on long-term financial planning to ensure that budget decisions are understood over multiple years and to assess whether program and service levels can be sustained over those years. Practices require the development of organizational goals, policies, and procedures to achieve the goals, and making the allocation of resources available to accomplish the goals. The County’s budget process is key to its long-range strategic plan. With the adoption phase ending in May, the entire budget process encompasses nine months in preparation time. Financial forecasts, economic trends, policy reviews, and citizen input are all part of this process and result in the development of the operating and capital budgets for the year. The following describes the phases of the budget process. Financial Capacity and Analysis Phase The County develops statistical analysis of major revenue sources through various available resources. The County prepares and annually updates a long-range (five year) financial forecasting system, which includes projections of revenues, expenditures, future costs, and financing of capital improvements that are included in the Capital Improvement Budget, Cost of Service Plans, and the Operating Budget. Revenue estimates are monitored to identify any potential trends which would significantly impact the various revenue sources. The County reviews current construction trends, the number of building permits, mortgage rates, and other economic data that can impact revenue collections. The County uses other financial modeling techniques that impact the long-term operations and rates for the Water Quality and Landfill Enterprise Funds. The County annually undertakes a detailed analysis of its financial position. The County then plots and converts its financial position into certain financial ratios and examines its performance trend. Most of the financial trend analysis includes peer group median and historical data. Trend indicators are tracked for specific elements of the County’s fiscal policies for evaluation. Debt capacity is evaluated on an annual basis prior to the adoption of the Capital Improvement Budget. The County examines statistical measures to determine debt capacity and creates ratios, which it compares to the ratios of other counties within its peer group, rating agency standards, and Washington County’s historical ratios to determine debt affordability. The economic and financial trend analysis is an integral part of the County’s decision-making process that includes short and long-term forecasts. The County’s current financial condition as well as future financial capacity, long-range plans, and future goals and visions are evaluated. During this phase forecasting assumptions, policy and reserve reviews, compensation adjustments, and inflation assumptions are made. Washington County, Maryland 31 FINANCIAL INFORMATION Budget Development Start The development of the budget starts with notice to departments and agencies that the capital and operating budget programs are ready for input. Instructions for completing the budgets, due dates, and updated information on budgetary numbers, personnel positions, and goals are included with the notification. Budget Development Phase Capital Improvement Budget development begins in the winter after the development of the debt capacity and financial trend and economic trend analysis. The Capital Improvement Program (the “CIP”) provides a comprehensive approach to planning and impacts all facets of County operations. The County Administrator, the Finance Director, the Director of Engineering and Construction, and the Director of Public Works comprise the Capital Improvements Program Committee (the “CIP Committee”). From the time the CIP’s initial annual review begins in October through its adoption in May of each fiscal year, there is constant interaction among departments, the CIP Committee, and the elected officials. This effort is characterized by cooperation and reflects a common goal of ensuring that the CIP meets the objectives of the County and remains affordable and achievable. The CIP is reviewed in conjunction with the annual debt affordability analysis and with revenue projections, inclusive of rate analysis, in order to determine funding availability. A financial analysis of funding sources and project costs is conducted for all proposed capital improvement projects in conjunction with the results of the priority ranking system. It is the CIP Committee’s responsibility to review all requests that County departments and agencies submit. Based on the results of the priority ranking, and current and future needs, as developed in the six-year capital plan, and available funding sources, the CIP Committee determines which capital projects best meet established criteria for the current fiscal year Capital Improvement Budget and the 10-year forecast. Operating impacts of current and proposed capital projects are also taken into consideration by staff when developing the Capital Improvement Budget. Operating Budgets represent existing service levels and two years of prior historical information. Departments and agencies request funding for the upcoming fiscal year. Any increases in program and services require justification, as do all capital outlay requests. These requests are summarized with projected funding shortfalls or overruns calculated. Review/Modification Phase The County Administrator presents the Operating and Capital Improvement Budgets to the Board. Preliminary recommendations are reviewed to ensure that preliminary budgets address the County’s goals and fiscal management policies. The County Administrator and the Finance Director work with the Board on the proposed budget documents for adoption. Adoption Phase Proposed budgets are voted on by the Board to take to a public hearing to communicate to the general public for all operating and capital funds. Advertisement is disseminated through the local newspaper, handouts, and the County web-site. Documents and handouts are prepared for the public. Public hearings are held on the proposed budgets along with the current tax levy. A 10 day waiting period is held for public comment. Local law requires a balanced budget to be adopted by July 1st. Start Up Department managers are responsible for their budgets throughout the fiscal year. Expenditure percentages are calculated and compared to budget. Corrective action, if necessary, is taken if serious negative trends exist. Management and the Board have real-time budgeting reports available on-line, as well as updates on major events and/or issues. The County’s Operating Budget is adopted at the program/service level and the Capital Improvement Budget is adopted at the project level. Transfers between programs or projects in excess of $25,000 require Board approval. Any transfer out of contingency requires the approval of the Board. The Finance Director reviews the project status and revenues before any issuance of debt. Any modification to a project and/or the total debt to be issued based upon this review is required to be approved by the Board either for an increase or decrease in total borrowing amount or for a change in the total borrowing source. Washington County, Maryland 32 FINANCIAL INFORMATION General Fund Revenues and Expenditures The General Fund’s major function is to provide funding for education, public safety, courts, planning, permits, public works, parks and recreation, general operations, and economic development. The major revenue sources to provide these programs and services for the public are: Real and Personal Property Tax, Income Tax and Recordation Tax. The following table displays the County’s General Fund actual revenues and expenditures compared to the final budget for fiscal year 2013, budgeted revenues and expenditures for fiscal year 2014, and the proposed budget for fiscal year 2015. Fiscal Year 2013 Fiscal Year 2014 Fiscal Year 2015 Final Actual Original Proposed Budget Amounts Budget (1)Budget REVENUES Property Tax Real Property Tax………………………………………………………109,781,770$ 110,455,066$ 107,702,080$ 106,636,980$ Personal Property Tax…………………………………………………12,801,340 13,154,665 12,405,580 12,124,470 Property Tax Interest Income…………………………………………580,000 484,168 480,000 480,000 Other Property Tax……………………………………………………608,820 710,937 740,860 719,190 State Administrative Fees ……………………………………………(914,020) (909,441) (542,030) (568,460) PropertyTax Discounts, Credits, and Fees…………………………(1,481,740) (1,444,725) (1,590,620) (1,473,980) Total Property Taxes………………………………………………121,376,170$ 122,450,670$ 119,195,870$ 117,918,200$ Other Local Taxes Income Tax………………………………………………………………62,476,000$ 65,763,209$ 68,730,000$ 72,230,000$ Admissions and Amusement Tax……………………………………325,000 308,149 300,000 310,000 Recordation Tax…………………………………………………………4,550,000 5,213,999 5,000,000 5,500,000 Trailer Tax………………………………………………………………440,000 461,753 470,000 470,000 Total Other Local Taxes……………………………………………67,791,000$ 71,747,110$ 74,500,000$ 78,510,000$ Other Revenues Licenses and Permits…………………………………………………1,199,600$ 1,149,568$ 1,193,100$ 1,374,250$ Court Costs and Fines…………………………………………………260,900 377,331 290,700 440,400 Charges for Services……………………………………………………510,060 448,406 423,330 733,080 Revenues from Use of Property………………………………………1,125,230 988,019 1,144,840 683,230 Reimbursed Expenses…………………………………………………1,021,155 1,095,951 991,410 1,409,430 Miscellaneous Revenues………………………………………………1,393,480 916,610 1,618,830 2,737,740 Grant and Shared Revenues…………………………………………4,235,071 3,566,550 1,831,190 1,857,200 Highway Revenues(2)….…………………………………………….9,124,830 9,139,841 9,377,350 9,313,250 Total Other Revenues………………………………………………18,870,326$ 17,682,276$ 16,870,750$ 18,548,580$ TOTAL REVENUES………………………………………………208,037,496$ 211,880,056$ 210,566,620$ 214,976,780$ EXPENDITURES General Government………………………………………………………20,668,341$ 19,725,043$ 22,468,210$ 22,133,090$ Public Safety………………………………………………………………35,844,767 35,020,519 36,281,900 43,227,580 Health………………………………………………………………………2,339,270 2,339,270 2,339,270 2,339,270 Social Services……………………………………………………………2,937,113 2,321,055 324,450 331,990 Education…………………………………………………………………101,817,500 101,816,613 103,418,590 103,810,560 Parks, Recreation, and Culture……………………………………………5,526,840 5,436,653 5,410,080 5,713,720 Conservation of Natural Resources……………………………………518,480 556,845 556,020 598,790 Highway (2)….…………………………………………………………….8,758,860 8,922,908 9,377,350 9,313,250 General Operations………………………………………………………423,090 406,666 433,370 510,010 Unallocated Employee Insurance and Benefits…………………………4,038,415 5,724,895 3,951,770 694,270 Intergovernmental…………………………………………………………10,935,070 15,174,859 11,565,080 11,393,970 Debt Service………………………………………………………………14,229,750 14,230,434 14,440,530 14,910,280 TOTAL EXPENDITURES…………………………………………208,037,496$ 211,675,760$ 210,566,620$ 214,976,780$ EXCESS OF REVENUES OVER EXPENDITURES -$ 204,296$ -$ -$ Source: Washington County Department of Budget and Finance (1) Budget revisions are possible until the close of the year on June 30, 2014. (2) Effective for fiscal years beginning July 1, 2010, the County implemented GASB 54 and the Highway Fund was no longer considered a Special Revenue Fund by definition. Based on this GASB Statement, the Highway Fund was consolidated into the General Fund and is included in the above numbers. Fiscal Years 2013, 2014 and 2015 County Commissioners of Washington County Budget Comparison General Fund Washington County, Maryland 33 FINANCIAL INFORMATION The following table displays the County’s General Fund revenues and expenditures for fiscal years 2009 through 2013. County Commissioners of Washington County Statement of Revenues, Expenditures and Changes in Fund Balance General Fund Year Ended June 30 2013 2012 2011 2010 2009 Revenues: Taxes, interest and penalties…………………………………194,197,780$ 191,600,621$ 189,634,078$ 191,007,533$ 190,257,911$ Shared taxes and grants ………………………………………5,250,371 4,838,794 4,961,523 6,380,438 4,434,273 Licenses and permits …………………………………………1,149,568 1,278,654 1,173,403 1,221,484 1,478,435 Revenues from use of money and property ………………..988,019 1,066,799 1,280,462 1,096,492 3,732,024 Charges for services………………………………………….448,406 497,092 388,337 389,192 428,735 Other revenue …………………………………………………2,389,892 2,026,413 1,517,133 1,804,558 1,487,826 Total revenues ……………………………………….204,424,036$ 201,308,373$ 198,954,936$ 201,899,697$ 201,819,204$ Expenditures: General government …………………………………………19,725,043$ 19,552,837$ 17,985,815$ 18,645,300$ 18,401,087$ Public safety …………………………………………………35,020,519 33,771,477 34,183,751 34,105,397 29,072,606 Health …………………………………………………………2,339,270 2,876,643 2,389,270 2,389,270 2,389,270 Social services …………………………………………………2,321,055 2,248,270 2,400,068 3,026,322 2,293,875 Education ……………………………………………………101,816,613 101,693,900 101,360,380 102,109,070 99,740,838 Recreation and culture …………………………...…………..5,436,653 5,230,239 5,351,051 5,394,998 5,103,958 Conservation of natural resources ………………………….556,845 514,055 541,918 511,966 599,285 Intergovernmental ……………………………………………38,543 38,543 38,543 2,026,798 1,945,466 General operations ……………………………………………6,131,561 2,947,076 2,087,905 2,064,718 3,890,730 Highway (1) ……………………………………………………8,622,908 9,262,056 8,095,183 - - Debt service: Principal ……………………………………………9,878,013 9,216,975 8,843,224 8,529,813 7,886,698 Interest ……………………………………....…….4,352,421 4,371,195 4,223,536 4,377,912 4,286,588 Total Expenditures …………………………..…….196,239,444$ 191,723,266$ 187,500,644$ 183,181,564$ 175,610,401$ Excess of revenues over expenditures ……………….……..8,184,592$ 9,585,107$ 11,454,292$ 18,718,133$ 26,208,803$ Other financing sources(uses): Net bond proceeds…………………………………..……..3,039$ 34,443$ -$ 30,254$ 121,053$ Proceeds of capital leases…………………………………..- 759,137 - - - Operating transfers in ……………………………..………- - - 6,630 - Operating transfers out ……………………………..…….(7,980,296) (9,318,716) (10,035,386) (18,674,313) (26,104,971) Total other financing sources(uses) ……..………..(7,977,257)$ (8,525,136)$ (10,035,386)$ (18,637,429)$ (25,983,918)$ Excess of revenues and other sources over expenditures and other uses ……………………………207,335$ 1,059,971$ 1,418,906$ 80,705$ 224,885$ Consolidation of Highway Fund(1) ………………………..- - (644,789) - - Fund balances at beginning of year ………………………..38,632,885 37,572,914 36,798,797 36,718,092 36,493,207 Fund balance at end of year ……………………………….38,840,220$ 38,632,885$ 37,572,914$ 36,798,797$ 36,718,092$ Fund Balance: As a percent of revenue ……………………………19.0%19.2%18.9%18.2%18.2% As a percent of expenditures ………………………19.8%20.2%20.0%20.1%20.9% Committed, Assigned and Unassigned Fund Balance:(2)37,503,352$ 37,427,426$ 36,955,703$ 36,154,597$ 35,797,490$ As a percent of revenue ……………………………18.3%18.6%18.6%17.9%17.7% As a percent of expenditures ………………………19.1%19.5%19.7%19.7%20.4% Debt Service:14,230,434$ 13,588,170$ 13,066,760$ 12,907,725$ 12,173,286$ As a percent of revenue ……………………………7.0%6.7%6.6%6.4%6.0% As a percent of expenditures ………………………7.3%7.1%7.0%7.0%6.9% Source: Washington County Department of Budget and Finance (1) Effective for fiscal years beginning July 1, 2010, the County implemented GASB Statement No. 54 of the Governmental Accounting Standards Board, Fund Balance Reporting and Governmental Fund Type Definitions. Based on this GASB Statement, the Highway Fund did not meet the criteria of a special revenue fund and was consolidated into the General Fund. (2) Based on GASB Statement No. 54, the definitions of the components of fund balance were changed. Therefore, the amounts listed for fiscal years 2009 and 2010 represent Designated, and Unreserved and undesignated Fund Balance. Washington County, Maryland 34 FINANCIAL INFORMATION Anticipated Results for Fiscal Year 2014 Fiscal year 2014 final results are not available as of the date of this Official Statement. However, based on current review, the County’s two largest revenue sources, real estate and income taxes, are projected to be above current year budget and all expenditures are in-line with the approved budget. Overall the financial results for fiscal year 2014 are expected to end on the positive side, with total revenues in excess of total expenditures. The County expects to maintain its cash reserves for fiscal year 2014. Sources of Tax Revenue Ad valorem property taxes, the County’s largest source of tax revenues, were 64% of total tax revenues in both fiscal years 2012 and 2013. During the same period, income tax revenues as a percentage of total tax revenues were 33.7% in fiscal year 2012 and 33.9% in fiscal year 2013. The following table presents the County’s tax revenues by source for each of the last five fiscal years as well as the budgeted amounts for fiscal year 2014. Local Property Taxes Property valuations and assessments are determined by the Maryland State Department of Assessments and Taxation, which maintains local offices in Baltimore City and each county. For State and County real property tax purposes, real property is valued at full cash value (“value”). All property is physically inspected once every three years and any increase in value arising from such inspection is phased in over the ensuing three taxable years in equal annual installments. Commencing with the tax year beginning July 1, 2001, property tax rates are applied to 100% of the value of real property. The County and municipal rates applicable to all personal property and operating real property of public utilities are 2.5 times the property tax rate for real property. Tangible personal property is generally assessed at cost, less depreciation for each year held to a minimum of 25%. For most categories of personal property, depreciation is 10% per year subject to the minimum assessment of 25% of cost. State law provides a credit against State, local and municipal real property taxes on certain owner-occupied residential property. The tax credit for each tax year is computed by multiplying the State, local or municipal real property tax rate by the amount by which (i) the current year’s assessment on residential property exceeds (ii) the homestead percentage multiplied by the previous year’s assessment. The State homestead percentage is 110%. The counties and municipalities set their own respective homestead percentage, but the credit percentage may not exceed 110% for any taxable year. The County adopted a homestead percentage of 105% effective July 1, 2007. The State also provides a tax credit based on the ability of homeowners to pay property taxes. The credit is calculated by use of a scale, which indicates a maximum tax liability for various income levels. This tax credit for local property taxes for Washington County for fiscal year 2013 was $1,599,154 and the credit for fiscal year 2014 is budgeted at $1,485,629. Fiscal Year Local Property Local Income Other Local Ended June 30 Taxes (1)Taxes Taxes (2) Budgeted 2014 $ 193,715,860 $ 119,215,860 $ 68,730,000 $ 5,770,000 2013 197,197,780 122,450,670 65,763,209 5,983,901 2012 191,600,621 122,669,812 64,578,939 4,351,870 2011 189,634,078 125,462,990 59,279,436 4,891,652 2010 191,007,533 129,232,852 57,025,046 4,749,635 2009 190,257,911 121,717,428 63,540,483 5,506,605 Source: Washington County Department of Budget and Finance (1) Includes payments in lieu of taxes, additions and abatements, interest on taxes, discounts on taxes and tax credits for the elderly and disabled. (2) Includes trailer court fees, recordation taxes, admission and amusement taxes and hotel/motel taxes. Total Taxes Tax Revenues by Source Washington County, Maryland 35 FINANCIAL INFORMATION Pursuant to State law, the Board may grant a property tax credit against the County property tax imposed on, among other categories of property, certain property owned by nonprofit civic associations and real property that is subject to the County’s agricultural land preservation program. Manufacturing and commercial inventories of businesses are exempt from County tax. Assessed Value, Tax Rates and Tax Levy The following table sets forth the assessed value of all taxable property in Washington County for each of its five most recent fiscal years and the County and State tax rate applicable in each of those years. Assessed value of tax-exempt properties owned by federal, State and County governments, churches, schools, fraternal organizations, cemeteries, disabled veterans and the blind, aggregating $1,541,488,000 for the fiscal year ended June 30, 2013, is not included in the table. Under applicable law, there is no limit to the total tax levy for property taxes. In the opinion of the County, the tax rate established by it for each fiscal year, when applied to the property subject thereto, is sufficient to provide revenues to discharge the County’s obligations to pay principal and interest maturing on its outstanding general obligation indebtedness in each fiscal year. There were no changes to the property tax rates for the County or the State in fiscal year 2014. As of the date of this Official Statement, there are no proposed changes to the County or State property tax rates for fiscal year 2015. 2013 2012 2011 2010 2009 $12,310,975 $12,740,518 $13,650,208 $14,283,690 $13,202,837 161,054 162,932 168,373 175,109 184,446 350,000 379,500 379,500 401,772 391,800 $12,822,029 $13,282,950 $14,198,081 $14,860,571 $13,779,083 (3.5)%(6.4)%(4.5)%7.8%15.5% $0.948 $0.948 $0.948 $0.948 $0.948 0.112 0.112 0.112 0.112 0.112 Source: Maryland State Department of Assessments and Taxation Assessments and Tax Rates of all Property by Class Fiscal Years Ended June 30 (Stated in Thousands) Real property………………………………………… Personal property: Railroads and public utilities…………………. Business corporations……………................... Total property Change in market value of property County tax rate (per $100 assessed value) State tax rate (per $100 assessed value) Washington County, Maryland 36 FINANCIAL INFORMATION Tax Collection County taxes are due and payable as of July 1. Delinquent taxes are collected after nine months of delinquency by tax sales conducted by the County Treasurer, selling either real or personal property. Historically, the County has conducted tax sales on an annual basis. The following table sets forth certain pertinent information with respect to the County’s tax levies and tax collections for each of its five most recent fiscal years. Fiscal Year Ending June 30 Taxes Levied Amount Percent Amount Percent 2013 $ 123,303,379 $ 122,940,251 99.71 $ 124,018,282 100.58 $ 567,508 0.46 2012 125,425,501 124,342,889 99.14 125,166,347 99.79 1,282,411 1.02 2011 127,163,603 126,537,616 99.51 128,579,492 101.11 1,023,256 0.80 2010 131,684,166 129,501,507 98.34 129,767,019 98.54 2,439,147 1.88 2009 122,217,894 121,926,911 99.76 122,561,057 100.28 522,000 0.43 Source: Washington County Department of Budget and Finance Taxes Receivable as a Percentage of Total Taxes Collected Taxes Receivable Taxes Collected in Year of Levy Total Taxes Collected (Current and Delinquent) Washington County, Maryland 37 FINANCIAL INFORMATION Principal Taxpayers The 20 largest taxpayers in the County as of June 30, 2013, ranked by assessed value, are listed below. Local Income Tax Effective January 1, 2013, the personal State income tax rates for Maryland residents start at 2% on the first $1,000 of taxable income and increase up to a maximum of 5.75% on incomes exceeding $250,000 (or $300,000 for taxpayers filing jointly, head of household or qualifying widow(ers)). Pursuant to State law, each county and Baltimore City must levy a local income tax at the rate of at least 1.25%, but not more than 3.20%, of the State income tax liability of individuals domiciled in their respective jurisdictions. The County currently levies a local income tax on Washington County residents at the rate of 2.8%. The County does not levy a local income tax on corporations. Other Local Taxes and Revenues In addition to general property taxes and income taxes, the County levies and collects miscellaneous taxes, the largest of which is the recordation tax on instruments conveying title to property and securing debt. Revenues from this tax in the fiscal year ended June 30, 2013 were $5,213,999. The County also receives revenues from the amusement and admission tax and the trailer tax. Another significant source of local revenue is generated from the issuance of building and other permits. Revenues from all these sources, including recordation taxes, in the fiscal year ended June 30, 2013 were $7,133,469. Percentage of Assessed Assessed Value Value PR Valley Limited Ptsp…………….………………………………………..105,197,030$ Outlet Village of Hagerstown………………………………………………101,350,590 Potomac Edison…………………………………………..…………………73,641,580 FedEx Ground Package System Inc……………………………………….61,693,410 Washington Real Estate……………………………………………………59,999,000 Bowman Group………………………………………………………………58,103,010 Staples of Maryland LLC …………………………………………………..51,797,473 254 Hagerstown/Citigroup/Citicorp……………………………………….49,992,770 IIT Hagerstwon Dist. Ctr……………………………………………………44,239,000 Verizon-Maryland……………………………………………………………42,213,440 Sub ‑total $ 648,227,303 5.06% Walmart Stores/Wal-Mart R.E./Sam's R.E./Sam's East…………………..40,606,720$ Liberty Property Limited……………………………………………………38,486,533 FR Hagerstown LLC ………………………………………………………..35,189,400 GP Hagerstown Limited Ptsp………………………………………………34,932,500 Lowe's Home Centers Inc………………………………………………….34,199,890 Mack Trucks Inc……………………………………………………………29,808,210 Tractor Supply Company………………………………………………….29,486,150 T. Rowe Price/TRP………………………………………………………….27,435,033 Norfolk Southern Combined Rail …………………………………………26,803,660 Columbia Gas of Maryland………………………………………………..17,771,210 Total $ 962,946,609 7.51% Name of Taxpayer Source: Washington County Treasurer’s Office The information set forth above was compiled from tax rolls on which the names and owners are not always recorded in the same way. Washington County, Maryland 38 FINANCIAL INFORMATION State and Federal Financial Assistance State Payment of Public School Capital Construction Costs Pursuant to State law, the State pays certain costs in excess of available federal funds of all public school construction projects and public school capital improvements if the Board of Public Works approves the projects or improvements. The cost of acquiring land is not a construction cost that will be paid by the State. The Board of Public Works is empowered to define by regulation what shall constitute an approved construction or capital improvement cost and to adopt rules, regulations, and procedures for program administration. Program regulations limit the amount of construction costs paid by the State by instituting a maximum State project allocation for each school construction project funded through the program. Under the formula, the State’s share is computed by applying the applicable percentage to the eligible portion of school construction costs. For the County, the maximum State share will equal 71% of approved construction costs. State and Federal Grants During the County’s fiscal year ended June 30, 2013, an aggregate of $6,070,175 in federal and State funds was received by all County departments for use in operations. The largest single categorical source was a federal and State grant for $724,256, which was for the Small Urban Area Public Transportation Grant. The County also received a total of $4,316,103 in federal and State funds for capital projects in the fiscal year ended June 30, 2013. The County projects that $6,079,274 in federal and State funds will be received in fiscal year 2014 for operations and $1,270,000 in federal and State funds will be received for capital projects. During the fiscal year ended June 30, 2013, the Board of Education received $158,509,649 in State funds and $21,321,365 in federal funds for operating and food service expenses. In fiscal year 2014, the Board of Education anticipates receiving $159,039,664 in State funds and $20,606,906 in federal funds for operations. Washington County, Maryland 39 FINANCIAL INFORMATION General Fund Balance Sheet The following table indicates the County’s General Fund balance sheet for each of the five most recent fiscal years. 2013 2012 2011(1)2010 2009 ASSETS Cash and short-term investments ……………………….252,052$ 315,956$ 42,231$ 41,556$ 35,563$ Investment in U.S. Government Agency Securities ………………………………..130,562,407 135,948,740 157,231,094 135,815,730 150,876,572 Property taxes receivable (net) ………………………….376,599 1,051,056 396,186 1,973,862 190,614 Accounts receivable ……………………………………..374,571 407,981 499,021 631,754 213,816 Due from other funds …………………………………….10,000 20,000 125,943 227,672 325,372 Due from other governments ……………………………10,811,977 15,804,020 19,014,127 20,289,733 28,216,883 Inventories ……………………………………...……….741,870 816,175 675,242 32,801 43,296 Other assets …………………………………….………..742,564 666,189 921,702 817,562 814,206 Total assets ……………………………………..143,872,040$ 155,030,117$ 178,905,546$ 159,830,670$ 180,716,322$ LIABILITIES Accounts payable ………………………………………1,421,068$ 2,230,907$ 1,707,908$ 1,298,727$ 1,744,186$ Accrued expenses ………………………………………1,150,895 786,727 1,018,396 3,325,481 1,737,431 Liabilities on unpaid claims ……………………….……2,015,593 2,220,225 1,961,141 1,743,984 2,535,158 Due to other funds ……………………………………..95,120,905 100,568,990 122,242,678 100,396,027 113,650,265 Deferred revenue ……………………………………….3,463,212 9,279,273 12,630,582 14,130,595 21,361,282 Other liabilities ………………………………………….1,860,147 1,311,110 1,771,927 2,137,059 2,969,908 Total liabilities …………………………………..105,031,820$ 116,397,232$ 141,332,632$ 123,031,873$ 143,998,230$ FUND EQUITY Reserved fund balances:-$ -$ -$ 644,200$ 920,602$ Unreserved fund balances: Designated - - - 35,892,760 35,797,490 Undesignated - - - 261,837 - Total fund equity ………………………………-$ -$ -$ 36,154,597$ 35,797,490$ Total liabilities and fund equity ………………-$ -$ -$ 159,830,670$ 180,716,322$ Nonspendable ………………………………………….136,667$ 24,713$ 77,777$ Restricted ……………………………………………….1,200,201 1,180,746 539,434 Committed ………………………………………………37,452,097 36,294,934 33,246,307 Assigned ………………………………..………………23,679 1,132,492 22,181 Unassigned ………………………………..……………27,576 - 3,687,215 Total fund equity ……………………...………38,840,220$ 38,632,885$ 37,572,914$ Total liabilities and fund equity ……………..143,872,040$ 155,030,117$ 178,905,546$ Source: Washington County Department of Budget and Finance (1) Effective for fiscal years beginning July 1, 2010, the County implemented GASB Statement No. 54 of the Governmental Accounting Standards Board, Fund Balance Reporting and Governmental Fund Type Definitions. Based on this GASB Statement, the fund balances for the General Fund were reclassified. Also, the Highway Fund did not meet the criteria of a special revenue fund and was consolidated into the General Fund. County Commissioners of Washington County Balance Sheet General Fund As of June 30 Washington County, Maryland 40 FINANCIAL INFORMATION Key Financial Statistics General Fund Cash Reserves and Fund Balance The following table illustrates the ratio of the General Fund fund balance as a percentage of total revenues for the last five fiscal years. Also included in the table are the ratios of cash reserves as a percentage of General Fund revenues. It is the intention of the County to maintain a minimum reserve level of 17 percent, which represents 60 days of working capital. It is anticipated that the County will meet or exceed the 17 percent reserve level in fiscal year 2014. Fiscal Year Revenues Fund Balance Fund Balance as Percentage of Revenues Reserves as Percentage of Revenues 2013 $204,424,036 $38,840,220 19.00% 18.35% 2012 201,308,373 38,632,885 19.19 18.59 2011 198,954,936 37,572,914 18.89 18.56 2010 201,899,697 36,798,797 18.23 17.90 2009 201,819,204 36,718,092 18.19 17.60 Source: Washington County Department of Budget and Finance Use of Year-End Surplus The table below shows the disposition of the General Fund’s year-end surplus for fiscal years 1999 to 2013. In each fiscal year, part of the surplus was used to increase reserves. In addition to the increase in reserves, the surplus was used to fund capital projects, except in fiscal years 2003, 2009 and 2010. In 2009 and 2010, pay go funds were reduced from the amounts originally budgeted. Increase/(Reduction) Fiscal Increase in In Pay Go Year Reserves Funding for CIP 2013 $ 75,926 4,300,000$ 2012 471,723 900,000 2011 774,117 800,000 2010 80,705 (5,000,000) 2009 224,885 (1,500,000) 2008 929,021 7,780,790 2007 3,698,504 19,807,100 2006 6,021,624 10,730,260 2005 4,444,725 8,499,770 2004 3,953,712 2,600,000 2003 2,854,411 - 0 - 2002 1,075,946 1,412,756 2001 830,448 1,372,868 2000 431,506 3,400,000 1999 997,514 2,124,556 Source: Washington County Department of Budget and Finance Disposition of Year-End Surplus History (Fiscal Years 1999-2013) Washington County, Maryland 41 DEBT AND CAPITAL REQUIREMENTS V. Debt and Capital Requirements Debt Management Policy The County adheres to its Debt Management Policy (the “DM Policy”), which sets forth the parameters for issuing new debt and managing outstanding debt. The DM Policy’s primary objective is to establish conditions for the use of debt and create procedures that minimize debt service and issuance costs, retain high credit rating, and maintain full and complete financial disclosure and reporting. The DM Policy addresses such matters as: use of debt financing, capital planning, debt affordability measures, types of debt, and method of sale. Adherence to the DM Policy helps to ensure that the County maintains a sound debt position and that credit quality is protected. General Obligation and Revenue Bonds The County may only issue general obligation and revenue bonds under authority conferred by the Maryland General Assembly. No referendum is required. The County is authorized to issue short-term tax anticipation notes to meet any estimated current fiscal year cumulative cash flow deficit. Such notes must be repaid within six months of their date of issue. The County has no short-term notes outstanding at this time. As of June 1, 1999 the County may use a line-of-credit for $5,000,000 to meet a temporary cash flow deficit. The County has not used the line-of-credit as of this date. The County may issue economic development revenue bonds under State law, which provides that such bonds shall not constitute an indebtedness or charge against the general credit or taxing power of the County. Pursuant to the County Code, the County may authorize long-term debt in the form of an installment purchase contract to pay for development rights or make certain other payments in connection with the Agricultural Land Preservation Program. The County may issue general obligation bonds in an amount up to $80,000,000 pursuant to Chapter 392. The principal amount of bonds issued pursuant to Chapter 392, at June 2013, was $64,162,278. The unused authorization available under Chapter 392 prior to the issuance of the Bonds is $15,837,722. The County may issue general obligation bonds in an amount up to $60,000,000 pursuant to the authority of Chapter 60 of the Laws of Maryland of 2013. No bonds have been issued pursuant to this 2013 authorizing legislation. The County is authorized by State law to issue its bonds for the purpose of refunding any of its outstanding bonds, including the payment of any redemption premium and interest accrued to the date of redemption, purchase or maturity of the bonds being refunded. As part of the annual budget process, an annual debt affordability analysis is prepared by the Finance Department. It is an effective tool for debt planning and management. The Solid Waste operation was classified as a fund separate from the Highway Fund in 1996. It has paid for debt from generated revenues since that time. In 2002, the County reclassified the Solid Waste Fund as an enterprise fund. The debt paid out of revenues generated by that fund is considered self-supporting debt. In 2011, the County implemented GASB Statement No. 54 of the Governmental Accounting Standards Board, Fund Balance Reporting and Governmental Fund Type Definitions. Based on this GASB Statement, the Highway Fund did not meet the criteria of a special revenue fund and was consolidated into the General Fund. The following table sets forth the amount of the County’s general obligation bonded debt issued and outstanding as of June 30, 2013, exclusive of certain water and sewer bonds (see “Water and Sewer Bonds” herein). Outstanding bonds do not include those maturities of the Public Improvement Bonds of 2005 and Public Improvement Bonds of 2006 for the payment of which non-callable direct obligations of the United States have been placed in escrow. Outstanding amounts have not been adjusted for discounts or premiums. Washington County, Maryland 42 DEBT AND CAPITAL REQUIREMENTS Water and Sewer Bonds Pursuant to Title 6 of the Code of Public Local Laws of Washington County, as amended (the “Water and Sewer Act”), the County is authorized to issue bonds secured by the full faith and credit and unlimited taxing power of the County to provide funds for the design, construction, establishment, purchase and condemnation of water systems, sewerage systems and surface water drainage systems in the service areas created by the County. To the extent that the special assessments and other charges imposed by the County with respect to a certain project are insufficient to pay that portion of the principal of and interest on any such bonds attributable to the cost of a project, the County is obligated to levy and to collect a tax upon all property subject to unlimited County taxation within the corporate limits of Washington County in rate and amount sufficient to provide funds as may be necessary to provide for the payment of such portion of the principal and interest as it becomes due. By State law, the total bonded indebtedness of the County for these purposes, including bonded indebtedness previously issued by the former Washington County Sanitary District, may not exceed 25% of the assessed value of all property in Washington County subject to unlimited County taxation. At the time the State law was enacted the assessed value was equal to 40% of market value. Pursuant to legislation passed by the Maryland General Assembly, real property assessment law was altered to reflect full market value assessments. Therefore, to maintain the intent of the State law, 25% of the 40% previous reduction of assessed value, or 10%, is used to calculate the legal debt margin. Statement of General Obligation Bonded Debt Issued and Outstanding* As of June 30, 2013 Amount Outstanding Date of Amount General Solid Airport Issue Issued Fund Waste Fund Fund Total Refunding Bonds………………………………Mar 2002 11,085,000$ 1,439,742$ 130,258$ -$ 1,570,000$ Public Improvement and Refunding Bonds..Oct 2003 16,570,000 (1)1,444,381 115,619 80,000 1,640,000 Public Improvement and Refunding Bonds..June 2005 30,740,000 10,517,032 312,968 - 10,830,000 Public Improvement Bonds……………………Mar 2006 10,500,000 1,440,000 - - 1,440,000 Public Improvement Bonds……………………May 2007 16,000,000 10,940,330 2,229,670 - 13,170,000 Public Improvement Bonds……………………June 2008 18,539,530 (2) 14,980,312 - - 14,980,312 Public Improvement and Refunding Bonds..June 2009 18,371,300 (3) 11,555,429 2,420,643 - 13,976,072 Public Improvement Series A Bonds………..May 2010 6,992,993 (4) 4,111,167 1,627,358 - 5,738,525 Taxable Build America Series B Bonds……..May 2010 9,711,007 (5) 6,957,113 2,753,894 - 9,711,007 Public Improvement and Refunding Bonds…May 2010 13,790,000 9,931,850 2,938,150 - 12,870,000 Public Improvement Bonds…………………..May 2011 14,170,000 10,540,341 3,099,659 - 13,640,000 Public Improvement Bonds…………………..May 2012 12,068,100 (6) 12,068,100 - - 12,068,100 Refunding Bonds………………………………May 2012 7,740,000 6,033,410 39,600 1,391,990 7,465,000 Public Improvement Bonds…………………..May 2013 12,000,000 12,000,000 - - 12,000,000 Refunding Bonds………………………………May 2013 12,540,000 12,362,420 177,580 - 12,540,000 MWQFA (7) Financing Cell 3…………………Nov 2004 2,498,427 - 1,619,362 - 1,619,362 MWQFA (7) Solid Waste Refinancing………Feb 2005 7,248,761 1,688,880 4,639,880 - 6,328,760 MWQFA (7) Resh Road Cap Phase I………..Dec 2006 5,000,000 3,773,684 - - 3,773,684 225,565,118$ 131,784,191$ 22,104,641$ 1,471,990$ 155,360,822$ Source: Washington County Department of Budget and Finance * Exclusive of Water and Sewer bonded debt. (1) Total issue amount for all County funds was $19,750,000. (2) Total issue amount for all County funds was $19,950,000. (3) Total issue amount for all County funds was $22,130,000. (4) Total issue amount for all County funds was $ 7,860,000. (5) Total issue amount for all County funds was $10,915,000. (6) Total issue amount for all County funds was $17,765,000. (7) Maryland Water Quality Financing Administration. Washington County, Maryland 43 DEBT AND CAPITAL REQUIREMENTS The following table sets forth the amount of the County’s water and sewer debt issued and outstanding as of June 30, 2013. Outstanding amounts have not been adjusted for discounts or premiums. Debt subject to the Water and Sewer Act is referred to as “Water and Sewer” debt herein. Water and Sewer Bonded Debt Schedule of Legal Debt Margin As of June 30, 2013 Assessed Value of Property in Washington County $12,822,029,000 Debt Limit: % of Assessed Value (1) 10% Water and Sewer Borrowing Limitation 1,282,202,000 Water and Sewer Debt 24,734,639 Debt Margin 1,257,467,361 Ratio of Water and Sewer Debt to Assessed Value .19% _______________ Source: Washington County Department of Budget and Finance (1) Reduced from 25% to 10% - see “Water and Sewer Bonds” herein. Date of Issue Issued Outstanding Series A Bonds …………………………………June 1996 9,606,968$ 4,232,097$ Public Improvement Bonds……………………June 2008 1,410,470 (1)1,139,688 Public Improvement & Refunding Bonds…...…June 2009 3,758,700 (2)3,143,928 Public Improvement Series A Bonds…………May 2010 867,007 (3)711,475 Taxable Build America Series B Bonds………May 2010 1,203,993 (4)1,203,993 Public Improvement Bonds……………………May 2012 5,696,900 (5)5,696,900 MWQFA (6)Loan ………………………….……May 1993 10,222,550 77,778 MWQFA (6)Loan …………………………………Mar 2000 3,620,697 1,579,178 MWQFA (6)Loan …………………………………May 2004 10,750,000 2,225,000 MWQFA (6)Loan …………………………………May 2004 8,091,063 4,321,063 MWQFA (6)Loan …………………………………Oct 2006 560,000 403,539 55,788,348$ 24,734,639$ Source: Washington County Department of Budget and Finance (1) Total issue amount for all County funds was $19,950,000. (2) Total issue amount for all County funds was $22,130,000. (3) Total issue amount for all County funds was $7.860,000. (4) Total issue amount for all County funds was $10,915,000. (5) Total issue amount for all County funds was $17,765,000. (6) Maryland Water Quality Financing Administration. Statement of Water and Sewer Bonded Debt Issued and Outstanding As of June 30, 2013 Washington County, Maryland 44 DEBT AND CAPITAL REQUIREMENTS Capital Lease Obligations and Other Contracts The County has entered into several five-year capital lease agreements. The outstanding balance of these obligations as of June 30, 2013 was $455,348. The lease agreements are primarily for heavy-duty equipment. The leases have been recorded as capital leases in the appropriate County funds in the financial statements. In addition to contracts for goods and services incurred in the ordinary course of business of the County, the County is party to numerous other contracts, primarily with engineers, architects and contractors relating to capital projects. Funds necessary to meet the County’s obligations in respect to such contracts have been appropriated in the related fund. Special Obligation Bonds Certain Maryland counties, including Washington County, may create special taxing districts, levy ad valorem or special taxes and borrow money by issuing and selling bonds for the purpose of financing the cost of the design, construction, establishment, extension, alteration or acquisition of adequate storm drainage systems, sewers, water systems, roads, bridges, culverts, tunnels, sidewalks, lighting, parking, parks and recreation facilities, libraries, schools, transit facilities, solid waste facilities and other infrastructure improvements, whether situated within or outside the special taxing district, and including infrastructure improvements located in or supporting a transit-oriented development, a sustainable community or a State hospital development (within the meaning of the State law). The bonds shall be payable solely from the ad valorem or special taxes levied on the property within the special taxing district and neither the bonds, nor any interest thereon, shall ever constitute an indebtedness or a charge against the general credit or taxing powers of the County. The County has approved one “Request for Creation of a Special Taxing District and Related Actions” from the owners of certain real property located in Washington County. In June 1998, November 1998 and May 2000 the County issued its $3,100,000, $1,517,000 and $2,454,000 Washington County, Maryland Special Obligation Bonds (Barkdoll Tract Special Taxing District) Series 1998, Series 1998 B and Series 2000, respectively. Bonded Indebtedness of Incorporated Municipalities Eight of the nine incorporated municipalities of Washington County have outstanding indebtedness in the aggregate amount of $81,725,562 as of June 30, 2013. The County is not obligated to pay such debt or the interest thereon and neither the faith and credit nor taxing power of the County is pledged to the payment of principal or interest on such indebtedness. Towns Amount Boonsboro…………………………………..9,818,989$ Clear Spring…………………………………854,355 Funkstown…………………………………..1,360,295 Hagerstown…………………………………62,869,035 Hancock……………………………………..1,874,744 Keedysville………………………………….1,898,978 Smithsburg…………………………………..881,700 Williamsport………………………………...2,167,466 Total 81,725,562$ Source: Washington County Department of Budget and Finance County Commissioners of Washington County Outstanding Underlying Debt As of June 30, 2013 Washington County, Maryland 45 DEBT AND CAPITAL REQUIREMENTS Direct and Underlying Debt The following schedules present the County’s bonded debt outstanding as of June 30, 2013, and the ratios of such debt to the County’s population and real and personal property assessed market values. County Commissioners of Washington County Direct and Overall Bonded Debt As of June 30, 2013 (Excludes this Issue) Direct Debt - Tax-Supported: General Government Debt (1)…………………………………..131,784,191$ Direct Debt - Self-Supported: Solid Waste ….…………………………………………………..22,104,641 Water and Sewer ….…………………………………………….24,734,639 Airport ….………………………………………………………..1,471,990 Total Direct Debt…………………………………………………….180,095,461 Underlying Debt……………………………………………………..81,725,562 Overall Bonded Debt………………………………………………..261,821,023$ Source: Washington County Department of Budget and Finance (1) Includes Highway debt which is currently considered tax-supported. County Commissioners of Washington County Debt Per Capita and Ratio of Debt to Assessed Values As of June 30, 2013 (Excludes this Issue) Per Capita (Estimated Population 150,055): Direct Tax-Supported Debt (1)………………………….878$ Overall Bonded Debt…………………………………….1,745$ Percentage of Assessed Value of $12,822,029,000: Direct Tax-Supported Debt (1)…………………………1.03% Overall Bonded Debt……………………………………2.04% Source: Washington County Department of Budget and Finance (1) Includes Highway debt which is currently considered tax-supported. Washington County, Maryland 46 DEBT AND CAPITAL REQUIREMENTS The following table presents the County’s direct tax-supported debt per capita and ratios of direct tax-supported debt to assessed value for the last five fiscal years. Debt Service Requirements on County Debt The following tables set forth the debt service requirements for the County’s general obligation bonded debt as of June 30, 2013, adjusted to reflect issuance of the Bonds, and the rapidity of repayment for the County’s direct tax-supported debt. Fiscal Year Direct Tax-Supported Estimated Assessed Per Direct Tax-Supported Debt as a Percentage Ended June 30 Debt (000) Population (000)Value (000)Capita of Assessed Value 2013 $131,784 150 $12,822,029 $878 1.03 2012 129,672 149 13,282,950 870 0.98 2011 127,250 148 14,198,081 860 0.90 2010 125,143 146 14,860,571 857 0.84 2009 123,273 146 13,779,083 844 0.89 Source: Washington County Department of Budget and Finance Washington County, Maryland 47 DEBT AND CAPITAL REQUIREMENTS Year Self-Supporting Debt Service Total Debt Service Ending June 30 Principal Interest Total Principal Interest Total Principal Interest Total 2014 10,020,624$ 4,071,693$ 14,092,317$ 4,562,985$ 1,966,608$ 6,529,593$ 14,583,609$ 6,038,301$ 20,621,910$ 2015 10,147,505 4,043,530 14,191,035 4,416,525 1,996,513 6,413,038 14,564,030 6,040,043 20,604,073 2016 9,270,976 3,693,442 12,964,418 3,527,953 2,463,967 5,991,920 12,798,929 6,157,409 18,956,338 2017 9,218,015 3,390,231 12,608,246 3,372,692 2,440,346 5,813,038 12,590,707 5,830,577 18,421,284 2018 8,681,344 3,077,668 11,759,012 3,856,856 2,422,464 6,279,320 12,538,200 5,500,132 18,038,332 2019 8,005,772 2,781,151 10,786,923 4,408,974 2,383,549 6,792,523 12,414,746 5,164,700 17,579,446 2020 8,093,683 2,496,966 10,590,649 3,904,762 2,338,734 6,243,496 11,998,445 4,835,700 16,834,145 2021 8,091,194 2,209,967 10,301,161 2,589,110 579,388 3,168,498 10,680,304 2,789,355 13,469,659 2022 7,188,747 1,939,138 9,127,885 2,691,870 518,931 3,210,801 9,880,617 2,458,069 12,338,686 2023 7,073,569 1,700,398 8,773,967 2,835,408 461,123 3,296,531 9,908,977 2,161,520 12,070,497 2024 7,050,380 1,459,980 8,510,360 1,625,546 400,054 2,025,600 8,675,926 1,860,034 10,535,960 2025 6,911,507 1,242,997 8,154,504 1,561,508 348,375 1,909,883 8,473,015 1,591,371 10,064,386 2026 6,351,397 1,029,063 7,380,460 1,493,506 296,723 1,790,229 7,844,903 1,325,786 9,170,689 2027 5,809,789 819,962 6,629,751 1,553,264 243,723 1,796,987 7,363,053 1,063,685 8,426,738 2028 5,735,100 617,647 6,352,747 1,579,900 187,604 1,767,504 7,315,000 805,251 8,120,251 2029 3,583,294 428,914 4,012,208 1,331,706 133,119 1,464,825 4,915,000 562,033 5,477,033 2030 2,904,944 301,610 3,206,554 995,056 84,796 1,079,852 3,900,000 386,406 4,286,406 2031 3,009,449 201,618 3,211,067 1,030,551 49,944 1,080,495 4,040,000 251,562 4,291,562 2032 2,278,513 112,232 2,390,745 591,487 22,051 613,538 2,870,000 134,283 3,004,283 2033 1,573,389 49,689 1,623,078 381,611 5,963 387,574 1,955,000 55,652 2,010,652 2034 785,000 13,809 798,809 - - - 785,000 13,809 798,809 2035 - - - - - - - - - 131,784,191$ 35,681,705$ 167,465,896$ 48,311,270$ 19,343,975$ 67,655,245$ 180,095,461$ 55,025,680$ 235,121,141$ Source: Washington County Department of Budget and Finance * Totals may not foot due to rounding. Washington County Schedule of Debt Service Requirements on Long-term Obligations* Tax-Supported Debt Service As of June 30, 2013 Washington County, Maryland 48 DEBT AND CAPITAL REQUIREMENTS Year Outstanding Debt Service 2014 Bonds Total Debt Service** Ending June 30 Principal Interest Total Principal Interest Total Principal Interest Total 2014 14,583,609$ 6,038,301$ 20,621,910$ -$ -$ -$ 14,583,609$ 6,038,301$ 20,621,910$ 2015 14,564,030 6,040,043 20,604,073 - - - 14,564,030 6,040,043 20,604,073 2016 12,798,929 6,157,409 18,956,338 - - - 12,798,929 6,157,409 18,956,338 2017 12,590,707 5,830,577 18,421,284 - - - 12,590,707 5,830,577 18,421,284 2018 12,538,200 5,500,132 18,038,332 - - - 12,538,200 5,500,132 18,038,332 2019 12,414,746 5,164,700 17,579,446 - - - 12,414,746 5,164,700 17,579,446 2020 11,998,445 4,835,700 16,834,145 - - - 11,998,445 4,835,700 16,834,145 2021 10,680,304 2,789,355 13,469,659 - - - 10,680,304 2,789,355 13,469,659 2022 9,880,617 2,458,069 12,338,686 - - - 9,880,617 2,458,069 12,338,686 2023 9,908,977 2,161,520 12,070,497 - - - 9,908,977 2,161,520 12,070,497 2024 8,675,926 1,860,034 10,535,960 - - - 8,675,926 1,860,034 10,535,960 2025 8,473,015 1,591,371 10,064,386 - - - 8,473,015 1,591,371 10,064,386 2026 7,844,903 1,325,786 9,170,689 - - - 7,844,903 1,325,786 9,170,689 2027 7,363,053 1,063,685 8,426,738 - - - 7,363,053 1,063,685 8,426,738 2028 7,315,000 805,251 8,120,251 - - - 7,315,000 805,251 8,120,251 2029 4,915,000 562,033 5,477,033 - - - 4,915,000 562,033 5,477,033 2030 3,900,000 386,406 4,286,406 - - - 3,900,000 386,406 4,286,406 2031 4,040,000 251,562 4,291,562 - - - 4,040,000 251,562 4,291,562 2032 2,870,000 134,283 3,004,283 - - - 2,870,000 134,283 3,004,283 2033 1,955,000 55,652 2,010,652 - - - 1,955,000 55,652 2,010,652 2034 785,000 13,809 798,809 - - - 785,000 13,809 798,809 2035 - - - - - - - - - 180,095,461$ 55,025,680$ 235,121,141$ -$ -$ -$ 180,095,461$ 55,025,680$ 235,121,141$ Source: Washington County Department of Budget and Finance * Totals may not foot due to rounding. ** Preliminary; subject to change. Washington County Schedule of Debt Service Requirements of Long-term Obligations As of June 30, 2013 Adjusted to Reflect Issuance of the Bonds* Washington County, Maryland 49 DEBT AND CAPITAL REQUIREMENTS Capital Requirements Capital Improvement Program Summary The County has established the CIP for establishing a Capital Budget to forecast future needs and set priorities. It is reviewed and updated during the annual budget process. The objectives of the CIP are to: (1) provide a means for coordinating and consolidating into one document all departmental and agency requests for capital funds; (2) establish a system by which the capital projects of the County can be examined and given priorities according to their relative importance; (3) provide a budgetary tool for the implementation of the Comprehensive Plan elements; (4) forecast future capital demands on local current revenue; and (5) allow projects to be scheduled over a long-term period, thereby providing adequate planning for both financial resources and project implementation. By applying the guidelines of the County’s DM Policy and the annual debt affordability analysis, the Board is able to adopt a Capital Budget that provides maximum benefits from available public funds and assures sound fiscal planning. See “FINANCIAL INFORMATION – Budget Process and Schedule” herein. Number Principal Principal of Years Amount Percent Amount Percent 5 47,338,464$ 35.92 -$ 10 85,791,429 65.10 - 15 117,649,602 89.27 - 20 130,999,191 99.40 - 25 131,784,191 100.00 - Source: Washington County Department of Budget and Finance Rapidity of Direct Tax-Supported Debt Principal Payment June 30, 2013 Before Issuance of Bonds After Issuance of Bonds Washington County, Maryland 50 MISCELLANEOUS VI. Miscellaneous Litigation The County is currently a defendant in several litigation matters involving various matters and claims. Most of these are covered by insurance, subject to a deductible. Since most of these disputes involve unliquidated damages, it is not possible to provide a reliable total of damages for which the County may become liable. In the opinion of the County Attorney, all such matters now pending or threatened are, collectively, unlikely to result in total liabilities that would have a material effect on the financial condition of the County. Ratings Moody’s Investors Service, Inc., Standard & Poor’s Financial Services LLC, and Fitch Ratings have given the Bonds the ratings indicated on the cover page of this Official Statement. An explanation of the significance of any of such ratings may be obtained only from the agency furnishing the rating. The County furnished to such rating agencies the information contained in a preliminary form of this Official Statement and other materials and information pertaining to the Bonds. Generally, rating agencies base their ratings on such materials and information, as well as their own investigations, studies and assumptions. The ratings given the Bonds may be changed at any time and no assurance can be given that they will not be revised downward or withdrawn by one or more of such rating agencies if, in the judgment of any such rating agencies, circumstances should warrant such action. Any such downward revision or withdrawal of any of such ratings may have an adverse effect on market prices for the Bonds. Continuing Disclosure Undertaking In order to enable participating underwriters, as defined in Rule 15c2-12 of the Securities and Exchange Commission (“Rule 15c2-12”) to comply with the requirements of paragraph (b)-(5) of Rule 15c2-12, the County will execute and deliver a continuing disclosure agreement (the “Continuing Disclosure Agreement”) on or before the date of issuance and delivery of the Bonds, the proposed form of which is attached to this Official Statement as Appendix D. Potential purchasers of the Bonds should note that the definition of Listed Events in Appendix D is intended to completely restate the events specified in Rule 15c2-12. It is noted that certain Listed Events are expected to have no applicability to the Bonds, such as the possibility of unscheduled draws on debt service reserves or credit enhancements, substitution of credit or liquidity providers or their failure to perform, and matters affecting collateral for the Bonds. The County has not failed in the previous five years to comply, in all material respects, with any previous continuing disclosure undertaking entered into by the County pursuant to Rule 15c2-12. Sale at Competitive Bidding Each series of the Bonds was offered by the County at competitive bidding on May 6, 2014, in accordance with the official Notice of Sale (a copy of which is attached as Appendix C). The interest rates shown on the inside cover page of this Official Statement are the interest rates resulting from the award of the Bonds of each series at the competitive bidding. The yields or prices shown on the inside cover page of this Official Statement for each series of the Bonds was furnished by the successful bidder for such series of the Bonds. All other information concerning the nature and terms of any re-offering should be obtained from the successful bidder for each series of the Bonds and not from the County. Legal Matters All legal matters incident to the authorization, issuance and sale of the Bonds are subject to the approval of Funk & Bolton, P.A., Baltimore, Maryland, Bond Counsel. Delivery of each series of the Bonds is conditioned upon delivery by Bond Counsel of an opinion relating to such series substantially in the applicable form set forth in Appendix B to this Official Statement. The certified text of the applicable approving legal opinion for each series of the Bonds will be printed on or attached to the Bonds of such series. Independent Auditors The financial statements as of June 30, 2013, and for the year then ended, included in this Official Statement, have been audited by SB & Company, LLC, independent auditors, as stated in their report appearing herein. Washington County, Maryland 51 MISCELLANEOUS Financial Advisor Public Advisory Consultants, Inc., Owings Mills, Maryland (the “Financial Advisor”) serves as financial advisor in connection with the issuance of the Bonds and other matters related to the County’s finances. The Financial Advisor has not been engaged, nor has it undertaken, to audit, authenticate or otherwise verify the information set forth in this Official Statement, or any other related information available to the County, with respect to accuracy and completeness of disclosure of such information. The Financial Advisor makes no guaranty, warranty or other representation respecting the accuracy and completeness of this Official Statement or any other matter related to the Official Statement. The Financial Advisor does not engage in the underwriting, selling, or trading of securities. Verification of Mathematical Computations The arithmetical accuracy of certain computations included in the schedules provided by the Financial Advisor, on behalf of the County, relating to (a) computation of forecasted payments of principal and interest to redeem the Refunded Bonds, and (b) computation of the yields on the Bonds and the Restricted Acquired Obligations was examined by The Arbitrage Group, Inc. Such computations were based solely upon assumptions and information supplied by the Financial Advisor on behalf of the County. The Arbitrage Group, Inc. has restricted its procedures to examining the arithmetical accuracy of certain computations and has not made any study or evaluation of the assumptions and information upon which the computations are based and, accordingly, has not expressed an opinion on the data used, the reasonableness of the assumptions, or the achievability of the forecasted outcome. This Official Statement has been approved and authorized by the County for use in connection with the sale of the Bonds. COUNTY COMMISSIONERS OF WASHINGTON COUNTY By: President, Board of County Commissioners Washington County, Maryland 52 Board of County Commissioners of Washington County, Maryland Agenda Report Form Open Session Item SUBJECT: Contract Award (PUR-1243) - Accela Permits Plus Migration Consultant Services PRESENTATION DATE: April 15, 2014 PRESENTATION BY: Karen R. Luther, CPPO – Purchasing Director and Ron Whitt, Director – Division of Information Systems RECOMMENDED MOTION: Move to award a contract for providing project management and implementation services to assist with the migration from Accela’s legacy Permit Plus (Version 5.5.5) to the latest release of Accela Automation (Version 7.3 or later). REPORT-IN-BRIEF: The County requested proposals from qualified Accela Permits Plus migration consultants for project management and implementation services to assist with the migration from Accela’s legacy Permits Plus (Version 5.5.5) to the latest release of Accela Automation (Version 7.3 or later). Consulting contract includes services that assist the County in its objective to migrate and implement Accela Automation and such services shall be deemed to be part of the Scope of Work. Such services include but may not be limited to converting existing Permits Plus data, reports, scripts, and compositions while implementing new Accela Automation features, business rules, processes and integrations. It is the intent of the County to reduce risk, cost, and the amount of time it would take to complete this project by partnering with a qualified consulting firm that is able to provide project management and implementation services for the County’s Permits Plus to Accela Automation migration and implementation project. The County’s preference is for remote site assistance (work to be performed remotely) that involves and significantly promotes staff mentoring and knowledge transfer. The County desires to combine the internal expertise of its technical and functional staff, which has a keen understanding of the current system, its business processes and future needs with the experience of a qualified consulting firm that has previously performed Permits Plus to Accela Automation implementation and migration work of a similar nature for other government agencies of similar size. The software provider, Accela, will be performing the installation and other associated services at a cost of $75,840.00 with estimated travel expenses (billed as incurred) of $10,000.00 for a total of $85,840.00. The Coordinating Committee was comprised of the County’s Information Systems Division Director (Committee Chairman), the County Purchasing Director, the County’s Chief of Plan Review & Permitting, the County’s Deputy Director of Engineering & Construction Management, the County’s Director of Planning & Zoning, the County’s GIS Manager, and the County’s Information Technology Database Administrator. 2 | Page AGENDA REPORT FORM The Request for Proposals (RFP) was advertised on the State’s “eMaryland Marketplace”, on the County’s web site, and in the local newspaper. Thirty-seven (37) firms/individuals accessed the web site. No firms were represented at the pre-proposal conference. Proposals were received and evaluated. DISCUSSION: N/A FISCAL IMPACT: $700,000 is budgeted in FY’14 and ’15 Account Number COM025 for the Accela Software Upgrade CONCURRENCES: As unanimously recommended by the Coordinating Committee. ALTERNATIVES: N/A ATTACHMENTS: N/A AUDIO/VISUAL TO BE USED: N/A Board of County Commissioners of Washington County, Maryland Agenda Report Form Open Session Item SUBJECT: Sole Source Procurement – Accela Automation Upgrade Implementation PRESENTATION DATE: April 15, 2014 PRESENTATION BY: Karen R. Luther, CPPO – Purchasing Director; Ron Whitt, Director – Division of Information Systems RECOMMENDED MOTION: Move to authorize, a Sole Source Procurement for the Accela Automation software to Accela, Inc. of San Ramon, CA in the amount of $75,840.00 with estimated travel expenses of $10,000.00 for a total cost of $85,840.00 based on the company’s Quote Number Q-01440-1 dated March 26, 2014 with the procurement being contingent upon approval of the Agreement by the County Attorney. REPORT-IN-BRIEF: The Purchasing Department received a request from the Department of Information Technology regarding the procurement of Accela Automation software. Information Technology wishes to apply Sections 1-106.2(a)(1) & (2) of the Code of Local Public Laws of Washington County, Maryland, to the procurement requested. These sections state that a sole source procurement is authorized and permissible when: (1) Only one source exists that meets the County’s requirements and (2) The compatibility of equipment, accessories, or replacement parts is the paramount consideration. The procurement is for the latest release of Accela Automation (Version 7.3 or later). The contract includes system setup, installation, and travel expenses. This request requires the approval of four of the five Commissioners in order to proceed with a sole source procurement. If approved, the following remaining steps of the process will occur as outlined by the law: 1) Not more than ten (10) days after the execution and approval of a contract under this section, the procurement agency shall publish notice of the award in a newspaper of general circulation in the County and 2) An appropriate record of the sole source procurement shall be maintained as required. DISCUSSION: N/A FISCAL IMPACT: $700,000 is budgeted in FY’14 and ’15 Account Number COM025 for the Accela Software Upgrade CONCURRENCES: Information Systems Division Director ALTERNATIVES: N/A 2 | Page AGENDA REPORT FORM ATTACHMENTS: Price Quote Q-01440-1 dated March 26, 2014 from Accela, Inc. AUDIO/VISUAL TO BE USED: N/A Board of County Commissioners of Washington County, Maryland Agenda Report Form Open Session Item SUBJECT: Contract Renewal (PUR-1217) Janitorial Services for Washington County Office Buildings PRESENTATION DATE: April 15, 2014 PRESENTATION BY: Rick Curry, CPPO, Buyer – Purchasing Department and Jim Sterling, Director – Parks and Facilities Department RECOMMENDED MOTION: Move to renew the Janitorial Services for Washington County Office Buildings contract under Option No. 1 with Stockwell Maintenance Systems, Inc., of Williamsport, MD based on its letter dated March 6, 2014 requesting a three (3%) percent increase for FY’15 for an annual total price of $145,302.10. REPORT-IN-BRIEF: On June 18, 2013, the Board originally awarded a contract for the Janitorial Services based on the Total Lump Sum Bid as stated on the attached bid tabulation matrix. Using the formula with Stockwell Maintenance Systems, Inc., Stockwell Maintenance Systems, Inc.’s proposed increase is still lower than the next low bidder’s (Makro Services, Inc.) original Total Lump Sum Bid. The contract term is for one (1) year with four (4) one-year renewal options. The County reserves the right to accept or reject any request for renewal by the Bidder and any increase in monthly costs for each specified building. DISCUSSION: N/A FISCAL IMPACT: Funds are proposed in the department’s FY’15 Operating Budget for these services within the following accounts: County Administration Building – 515270-10-10910 - $62,000 County Administration Building No. 2 – 515270-10-10915 - $40,000 County Court House and Annex – 515270-10-10930 - $100,000 County Extension Services Office Building – 515270-23-23050 - $31,750 County Office Building – 515270-10-10940 - $72,700 CONCURRENCES: N/A ALTERNATIVES: N/A ATTACHMENTS: Bid Tabulation Matrix from the 2013 bid and letter from Stockwell Maintenance Systems, Inc. AUDIO/VISUAL TO BE USED: N/A * Corrected calculations based on unit pricing 1 Bids Opened: 05-29-13 OPTION NO. 1: To award Location Nos. 1 to 6 to one (1) contractor Abacus Corp. Baltimore, MD D&D Busy Broom Williamsport, MD L.T. Services, Inc. Falls Church, VA Makro Services, Inc. Rockville, MD P2 Cleaning Services Laurel, MD Location No. 1 - County Administration Building: A - Annual Price $35,481.00 $28,480.00 $31,727.83 $31,371.13 $29,120.00 B - Annual Strip/Wax & Buff Hard Floors $924.00 $900.00 $2,079.00 $309.43 $1,000.00 C1 - Annual Window Cleaning (Interior)$867.00 $450.00 $1,040.00 $577.50 $1,650.00 C2 - Annual Window Cleaning (Exterior)$867.00 $1,550.00 $2,000.00 $1,072.50 $1,650.00 Total Annual Price $38,139.00 $31,380.00 $36,846.83 $33,330.56 $33,420.00 Location No. 2 - Court House & Court House Annex: A - Annual Price $61,027.82 $55,536.00 $55,665.56 $50,830.39 $56,785.00 B - Annual Strip/Wax & Buff Hard Floors $769.00 $1,100.00 $1,730.25 $393.48 $1,500.00 C - Annual Window Cleaning $1,467.00 $1,900.00 $7,040.00 $1,440.00 $1,440.00 Total Annual Price $63,263.82 $58,536.00 $64,435.81 $52,663.87 *$59,725.00 PUR-1217 Janitorial Services * Corrected calculations based on unit pricing 2 Bids Opened: 05-29-13 Abacus Corp. Baltimore, MD D&D Busy Broom Williamsport, MD L.T. Services, Inc. Falls Church, VA Makro Services, Inc. Rockville, MD P2 Cleaning Services Laurel, MD Location No. 3 - Administrative Annex Building: A - Annual Price $19,029.88 $14,185.00 $17,897.19 $14,527.50 $14,560.00 B - Annual Strip/Wax & Buff Hard Floors $1,120.00 $400.00 $504.00 $275.43 $400.00 Total Annual Price $20,149.88 $14,585.00 $18,401.19 $14,802.93 $14,960.00 Location No. 4 - County Office Building: A - Annual Price $49,834.12 $43,025.00 $45,013.01 $40,853.09 $43,680.00 B - Annual Strip/Wax & Buff Hard Floors $1,243.00 $1,175.00 $2,796.30 $786.95 $1,000.00 C - Annual Window Cleaning $600.00 $1,200.00 $1,280.00 $77.00 $400.00 Total Annual Price $51,677.12 $45,400.00 $49,089.31 $41,717.04 $45,080.00 Location No. 5 - Extension Services Office Building/Rural Heritage Museum Office: A - Annual Price $18,675.74 $13,850.00 $17,806.79 $13,043.70 $14,560.00 B - Annual Strip/Wax & Buff Hard Floors $350.00 $385.00 $90.00 $196.74 $500.00 Total Annual Price $19,025.74 $14,235.00 $17,896.79 *$13,240.44 $15,060.00 * Corrected calculations based on unit pricing 3 Bids Opened: 05-29-13 Abacus Corp. Baltimore, MD D&D Busy Broom Williamsport, MD L.T. Services, Inc. Falls Church, VA Makro Services, Inc. Rockville, MD P2 Cleaning Services Laurel, MD Location No. 6 - County Administration Building #2: A - Annual Price $14,850.15 $10,680.00 $14,302.46 $14,468.93 $10,921.00 B - Annual Strip/Wax & Buff Hard Floors $667.00 $350.00 $400.00 $63.00 $360.00 Total Annual Price $15,517.15 $11,030.00 $14,702.46 $14,531.93 $11,281.00 TOTAL LUMP SUM BID (Locations Nos. 1 through 6) $207,772.71 $175,166.00 $201,372.39 *$170,286.77 *$179,526.00 Location No. 1 - County Administration Building: A - Annual Price No Bid $28,480.00 $45,621.18 $32,155.41 No Bid B - Annual Strip/Wax & Buff Hard Floors No Bid $900.00 $2,079.00 $317.16 No Bid C1 - Annual Window Cleaning (Interior)No Bid $450.00 $1,040.00 $591.94 No Bid C2 - Annual Window Cleaning (Exterior)No Bid $1,550.00 $2,000.00 $1,099.31 No Bid Total Annual Price $0.00 $31,380.00 $50,740.18 *$34,163.82 $0.00 OPTION NO. 2: To award each location (Location Nos. 1 to 6) separately: * Corrected calculations based on unit pricing 4 Bids Opened: 05-29-13 Abacus Corp. Baltimore, MD D&D Busy Broom Williamsport, MD L.T. Services, Inc. Falls Church, VA Makro Services, Inc. Rockville, MD P2 Cleaning Services Laurel, MD Location No. 2 - Court House & Court House Annex: A - Annual Price No Bid $55,536.00 $69,558.91 $52,101.15 No Bid B - Annual Strip/Wax & Buff Hard Floors No Bid $1,100.00 $1,730.25 $403.31 No Bid C1 - Annual Window Cleaning No Bid $1,900.00 $7,040.00 $1,476.00 No Bid Total Annual Price $0.00 $58,536.00 $78,329.16 $53,980.46 $0.00 Location No. 3 - Administrative Annex Building: A - Annual Price No Bid $14,185.00 $19,459.47 $14,890.69 No Bid B - Annual Strip/Wax & Buff Hard Floors No Bid $400.00 $504.00 $403.31 No Bid Total Annual Price $0.00 $14,585.00 $19,963.47 *$15,294.00 $0.00 Location No. 4 - County Office Building: A - Annual Price No Bid $43,025.00 $58,906.36 $41,874.41 No Bid B - Annual Strip/Wax & Buff Hard Floors No Bid $1,175.00 $2,796.30 $806.63 No Bid C - Annual Window Cleaning No Bid $1,200.00 $1,280.00 $78.93 No Bid Total Annual Price $0.00 $45,400.00 $62,982.66 $42,759.97 $0.00 * Corrected calculations based on unit pricing 5 Bids Opened: 05-29-13 Abacus Corp. Baltimore, MD D&D Busy Broom Williamsport, MD L.T. Services, Inc. Falls Church, VA Makro Services, Inc. Rockville, MD P2 Cleaning Services Laurel, MD Location No. 5 - Extension Services Office Building/Rural Heritage Museum Office: A - Annual Price No Bid $13,850.00 $19,369.07 $13,369.79 No Bid B - Annual Strip/Wax & Buff Hard Floors No Bid $385.00 $90.00 $201.66 No Bid Total Annual Price $0.00 $14,235.00 $19,459.07 *$13,571.45 $0.00 Location No. 6 - County Administration Building #2: A - Annual Price No Bid $10,680.00 $14,587.50 $14,830.65 No Bid B - Annual Window Cleaning No Bid $350.00 $400.00 $119.93 No Bid Total Annual Price $0.00 $11,030.00 $14,987.50 $14,950.58 $0.00 * Corrected calculations based on unit pricing 6 Bids Opened: 05-29-13 Abacus Corp. Baltimore, MD D&D Busy Broom Williamsport, MD L.T. Services, Inc. Falls Church, VA Makro Services, Inc. Rockville, MD P2 Cleaning Services Laurel, MD OPTIONS: Additional Carpet Cleaning, as required (per square foot) $0.20 $0.18 $0.35 $0.15 $0.15 Additional Strip/Wax and Buff Hard Floors, as required (per square foot) $0.25 $0.20 $0.45 $0.23 $0.32 Hourly Labor Rate per person for Additional Services as required. Regular Per hour $14.70 $10.50 $15.00 $15.52 $14.10 Hourly Labor Rate per person for Additional Services as required Saturdays, Sundays and Holidays: (per hour) $22.00 $25.00 $19.50 $23.29 $21.50 * Corrected calculations based on unit pricing 7 Bids Opened: 05-29-13 OPTION NO. 1: To award Location Nos. 1 to 6 to one (1) contractor Professional Maintenance Co. Monrovia, MD Sentral Building Services Rockville, MD Servtec Custodial, Inc. Hagerstown, MD Stockwell Mtce. Systems, Inc. Williamsport, MD Current Annual Cost Location No. 1 - County Administration Building: A - Annual Price $34,153.68 $29,244.00 No Bid $23,700.00 $23,688.00 B - Annual Strip/Wax & Buff Hard Floors $1,275.00 $1,060.00 No Bid $325.00 $300.00 C1 - Annual Window Cleaning (Interior)$1,450.00 $825.00 No Bid $125.00 C2 - Annual Window Cleaning (Exterior)$1,450.00 $1,320.00 No Bid $200.00 Total Annual Price $38,328.68 $32,449.00 $0.00 $24,350.00 $24,788.00 Location No. 2 - Court House & Court House Annex: A - Annual Price $63,915.38 $56,664.00 No Bid $46,500.00 $46,200.00 B - Annual Strip/Wax & Buff Hard Floors $975.00 $950.00 No Bid $270.00 $300.00 C - Annual Window Cleaning $2,970.00 $1,728.00 No Bid $175.00 $400.00 Total Annual Price $67,860.38 $59,342.00 $0.00 $46,945.00 $46,900.00 $800.00 PUR-1217 Janitorial Services * Corrected calculations based on unit pricing 8 Bids Opened: 05-29-13 Professional Maintenance Co. Monrovia, MD Sentral Building Services Rockville, MD Servtec Custodial, Inc. Hagerstown, MD Stockwell Mtce. Systems, Inc. Williamsport, MD Current Annual Cost Location No. 3 - Administrative Annex Building: A - Annual Price $16,129.56 $14,628.00 No Bid $11,940.00 $11,856.00 + $200.00 window cleaningB - Annual Strip/Wax & Buff Hard Floors $350.00 $250.00 No Bid $75.00 $200.00 Total Annual Price $16,479.56 $14,878.00 $0.00 $12,015.00 $12,256.00 Location No. 4 - County Office Building: A - Annual Price $48,416.27 $43,872.00 No Bid $36,240.00 $35,544.00 B - Annual Strip/Wax & Buff Hard Floors $1,375.00 $1,380.00 No Bid $430.00 $800.00 C - Annual Window Cleaning $1,700.00 $250.00 No Bid $50.00 $500.00 Total Annual Price $51,491.27 $45,502.00 $0.00 $36,720.00 $36,844.00 Location No. 5 - Extension Services Office Building/Rural Heritage Museum Office: A - Annual Price $15,446.20 $14,628.00 No Bid $11,880.00 $10,499.00 + $250.00 window cleaningB - Annual Strip/Wax & Buff Hard Floors $375.00 $250.00 No Bid $150.00 $250.00 Total Annual Price $15,821.20 $14,878.00 $0.00 $12,030.00 $10,999.00 * Corrected calculations based on unit pricing 9 Bids Opened: 05-29-13 Professional Maintenance Co. Monrovia, MD Sentral Building Services Rockville, MD Servtec Custodial, Inc. Hagerstown, MD Stockwell Mtce. Systems, Inc. Williamsport, MD Current Annual Cost Location No. 6 - County Administration Building #2: A - Annual Price $10,174.53 $10,968.00 No Bid $8,940.00 $5,720.00 B - Annual Strip/Wax & Buff Hard Floors $375.00 $300.00 No Bid $70.00 N/A Total Annual Price $10,549.53 $11,268.00 $0.00 $9,010.00 $5,720.00 TOTAL LUMP SUM BID (Locations Nos. 1 through 6) $200,530.62 $178,317.00 $0.00 $141,070.00 $137,507.00 Location No. 1 - County Administration Building: A - Annual Price $35,178.29 No Bid No Bid $23,700.00 B - Annual Strip/Wax & Buff Hard Floors $1,275.00 No Bid No Bid $325.00 C1 - Annual Window Cleaning (Interior)$1,450.00 No Bid No Bid $125.00 C2 - Annual Window Cleaning (Exterior)$1,450.00 No Bid No Bid $200.00 Total Annual Price $39,353.29 $0.00 $0.00 $24,350.00 OPTION NO. 2: To award each location (Location Nos. 1 to 6) separately: * Corrected calculations based on unit pricing 10 Bids Opened: 05-29-13 Professional Maintenance Co. Monrovia, MD Sentral Building Services Rockville, MD Servtec Custodial, Inc. Hagerstown, MD Stockwell Mtce. Systems, Inc. Williamsport, MD Current Annual Cost Location No. 2 - Court House & Court House Annex: A - Annual Price $63,915.38 No Bid No Bid $46,500.00 B - Annual Strip/Wax & Buff Hard Floors $975.00 No Bid No Bid $270.00 C1 - Annual Window Cleaning $2,970.00 No Bid No Bid $175.00 Total Annual Price $67,860.38 $0.00 $0.00 $46,945.00 Location No. 3 - Administrative Annex Building: A - Annual Price $16,936.04 No Bid $14,400.00 $11,940.00 B - Annual Strip/Wax & Buff Hard Floors $350.00 No Bid $500.00 $75.00 Total Annual Price *$17,286.04 $0.00 $14,900.00 $12,015.00 Location No. 4 - County Office Building: A - Annual Price $48,416.27 No Bid $43,680.00 $36,240.00 B - Annual Strip/Wax & Buff Hard Floors $1,375.00 No Bid $1,000.00 $430.00 C - Annual Window Cleaning $1,700.00 No Bid $1,000.00 $50.00 Total Annual Price $51,491.27 $0.00 $45,680.00 $36,720.00 * Corrected calculations based on unit pricing 11 Bids Opened: 05-29-13 Professional Maintenance Co. Monrovia, MD Sentral Building Services Rockville, MD Servtec Custodial, Inc. Hagerstown, MD Stockwell Mtce. Systems, Inc. Williamsport, MD Current Annual Cost Location No. 5 - Extension Services Office Building/Rural Heritage Museum Office: A - Annual Price $16,990.82 No Bid No Bid $11,880.00 B - Annual Strip/Wax & Buff Hard Floors $430.00 No Bid No Bid $150.00 Total Annual Price $17,420.82 $0.00 $0.00 $12,030.00 Location No. 6 - County Administration Building #2: A - Annual Price $11,191.99 No Bid No Bid $8,940.00 B - Annual Window Cleaning $375.00 No Bid No Bid $70.00 Total Annual Price $11,566.99 $0.00 $0.00 $9,010.00 * Corrected calculations based on unit pricing 12 Bids Opened: 05-29-13 Professional Maintenance Co. Monrovia, MD Sentral Building Services Rockville, MD Servtec Custodial, Inc. Hagerstown, MD Stockwell Mtce. Systems, Inc. Williamsport, MD Current Annual Cost OPTIONS: Additional Carpet Cleaning, as required (per square foot) $0.15 $0.15 $0.25 $0.13 $0.15 Additional Strip/Wax and Buff Hard Floors, as required (per square foot) $0.30 $0.52 $0.25 $0.10 N/A Hourly Labor Rate per person for Additional Services as required. Regular Per hour $15.18 $18.50 $13.00 $8.70 $22.00 Hourly Labor Rate per person for Additional Services as required Saturdays, Sundays and Holidays: (per hour) $19.74 $23.00 $25.00 $13.05 $27.00 Board of County Commissioners of Washington County, Maryland Agenda Report Form Open Session Item SUBJECT: Rejection - Contract Renewal Request for Elevator Maintenance Service (PUR-1180) PRESENTATION DATE: April 15, 2014 PRESENTATION BY: Rick Curry, CPPO, Buyer, Purchasing Department and Jim Sterling, Director - Park and Facilities Department RECOMMENDED MOTION: Move to take action that is in the best interest of the County and to request that the bid renewal for PUR-1180 – Elevator Maintenance Service for Washington County Departments/Agencies with Eastern Elevator Service & Sales Company’s, letter dated February 12, 2014 requesting an eight (8%) percent increase be denied because the increase is considered excessive and would exceed the next lowest bidder as shown on the attached bid tabulation. REPORT-IN-BRIEF: On June 5, 2012, the Board awarded the elevator contract. This is a one (1) year contract that commenced on July 1, 2012, with an option by the County to renew up to four (4) additional one (1) periods. The successful bidder is required to furnish all labor, materials, supervision, equipment, insurance, permits, etc. necessary to provide for repair, adjustments emergency service, preventive maintenance and inspection services for a dumbwaiter and elevators at County buildings and locations. There has been conversation with the vendor in regards to the increase, which the vendor has refused to consider a mutual increase. DISCUSSION: N/A FISCAL IMPACT: N/A CONCURRENCES: N/A ALTERNATIVES: (1) The Board could award the requested increase, or (2) Rebid the contract. ATTACHMENTS: Bid Tabulation from the 2012 bid and Eastern Elevator Service and Sales Company’s letter. AUDIO/VISUAL TO BE USED: N/A Elevator Maintenance PUR-1180 1 Bids Opened: 05-16-12 Item Description/Written Unit Price Unit Qty Unit Price Total Price Unit Price Total Price a. One (1) Electric Automatic Passenger Elevator, WA1501 – Court House Month 12 $164.00 $1,968.00 $125.00 $1,500.00 b. One (1) Handicapped Lift, Court Room No. 1, WA1569 – Court House Month 12 $35.00 $420.00 $50.00 $600.00 c. One (1) Electric Automatic Passenger Elevator, WA1010 – County Office Building Month 12 $164.00 $1,968.00 $125.00 $1,500.00 d. One (1) Electric Automatic Passenger Elevator, WA1040 – County Office Building Month 12 $164.00 $1,968.00 $125.00 $1,500.00 e. One (1) Hydraulic Automatic Passenger Elevator, WA1393 – Health Department Month 12 $75.00 $900.00 $110.00 $1,320.00 f. One (1) Hydraulic Automatic Passenger Elevator, WA1453 - Detention Center Month 12 $75.00 $900.00 $110.00 $1,320.00 g. One (1) Hydraulic Automatic Passenger Elevator, WA1153 - Detention Center Month 12 $75.00 $900.00 $110.00 $1,320.00 h. One (1) Hydraulic Automatic Passenger Elevator, WA1060 - Administration Building Month 12 $75.00 $900.00 $110.00 $1,320.00 i. One (1) Hydraulic Automatic Freight Elevator, WA1061 - Administration Building Month 12 $75.00 $900.00 $100.00 $1,200.00 j. One (1) Hydraulic Automatic Passenger Elevator, WA1441 – Administration Building No. 2 Month 12 $75.00 $900.00 $125.00 $1,500.00 Landmark Elevator, Inc. Hagerstown, MD $1,680.00 $1,680.00 $720.00 $1,080.00 $60.00 $1,080.00 $1,080.00 $1,080.00 $1,080.00 $720.00 $1,080.00 $90.00 $60.00 Elevator Solutions LLC Hagerstown, MD $90.00 $90.00 $90.00 $90.00 $90.00 $140.00 $140.00 Unit Price Total Price Eastern Elevator Service & Sales Co., Inc. Windber, PA Elevator Maintenance PUR-1180 2 Bids Opened: 05-16-12 Item Description/Written Unit Price Unit Qty Unit Price Total Price Unit Price Total Price Landmark Elevator, Inc. Hagerstown, MD Elevator Solutions LLC Hagerstown, MD Unit Price Total Price Eastern Elevator Service & Sales Co., Inc. Windber, PA k. One (1) Handicapped Lift, WA1148 – Martin Luther King Center Month 12 $35.00 $420.00 $75.00 $900.00 l. One (1) Hydraulic Automatic Passenger Elevator, WA1567 – Court House Annex Month 12 $75.00 $900.00 $110.00 $1,320.00 m. One (1) Electric Automatic Passenger Elevator, WA1053 - Court House Annex Month 12 $164.00 $1,968.00 $125.00 $1,500.00 n. One (1) Electric Dumbwaiter Lift, WA1568 – Court House Annex Month 12 $25.00 $300.00 $50.00 $600.00 o. One (1) Electric Automatic Passenger Elevator, WA1503 – Court House Annex Month 12 $164.00 $1,968.00 $125.00 $1,500.00 p. One (1) Handicapped Lift, WA1635 – Emergency Services/911 Ctr. Month 12 $35.00 $420.00 $75.00 $900.00 Month 12 $1,475.00 $17,700.00 $1,490.00 *$17,880.00 *$1,650.00 $19,800.00 *Corrected calculations based on individual unit pricing. $104.00 $156.00 $1,680.00 $1,080.00$90.00 $90.00 $1,080.00 $1,320.00$110.00 $155.00 $720.00$60.00 $125.00 $60.00 $140.00 $720.00 Service Rates for time not covered by Maintenance Contract - OVERTIME: $104.00 $156.00 Total Sum Bid Items a. through p. Service Rates for time not covered by Maintenance Contract - REGULAR: Elevator Maintenance PUR-1180 3 Bids Opened: 05-16-12 Item Description/Written Unit Price Unit Qty Unit Price Total Price a. One (1) Electric Automatic Passenger Elevator, WA1501 – Court House Month 12 $371.00 $4,452.00 b. One (1) Handicapped Lift, Court Room No. 1, WA1569 – Court House Month 12 $95.00 $1,140.00 c. One (1) Electric Automatic Passenger Elevator, WA1010 – County Office Building Month 12 $371.00 $4,452.00 d. One (1) Electric Automatic Passenger Elevator, WA1040 – County Office Building Month 12 $371.00 $4,452.00 e. One (1) Hydraulic Automatic Passenger Elevator, WA1393 – Health Department Month 12 $120.00 $1,440.00 f. One (1) Hydraulic Automatic Passenger Elevator, WA1453 - Detention Center Month 12 $120.00 $1,440.00 g. One (1) Hydraulic Automatic Passenger Elevator, WA1153 - Detention Center Month 12 $120.00 $1,440.00 h. One (1) Hydraulic Automatic Passenger Elevator, WA1060 - Administration Building Month 12 $120.00 $1,440.00 i. One (1) Hydraulic Automatic Freight Elevator, WA1061 - Administration Building Month 12 $120.00 $1,440.00 j. One (1) Hydraulic Automatic Passenger Elevator, WA1441 – Administration Building No. 2 Month 12 $120.00 $1,440.00 Quality Elevator Company, Inc. Bladensburg, MD Elevator Maintenance PUR-1180 4 Bids Opened: 05-16-12 Item Description/Written Unit Price Unit Qty Unit Price Total Price Quality Elevator Company, Inc. Bladensburg, MD k. One (1) Handicapped Lift, WA1148 – Martin Luther King Center Month 12 $95.00 $1,140.00 l. One (1) Hydraulic Automatic Passenger Elevator, WA1567 – Court House Annex Month 12 $120.00 $1,440.00 m. One (1) Electric Automatic Passenger Elevator, WA1053 - Court House Annex Month 12 $371.00 $4,452.00 n. One (1) Electric Dumbwaiter Lift, WA1568 – Court House Annex Month 12 $371.00 $4,452.00 o. One (1) Electric Automatic Passenger Elevator, WA1503 – Court House Annex Month 12 $371.00 $4,452.00 p. One (1) Handicapped Lift, WA1635 – Emergency Services/911 Ctr. Month 12 $95.00 $1,140.00 $3,351.00 $40,212.00 $150.00 Service Rates for time not covered by Maintenance Contract - REGULAR:$120.00 Service Rates for time not covered by Maintenance Contract - OVERTIME: Total Sum Bid Items a. through p. Board of County Commissioners of Washington County, Maryland Agenda Report Form Open Session Item SUBJECT: Contract Award (PUR-1226) Sharpsburg Transite Pipe Replacement and Pre-Sedimentation Basin PRESENTATION DATE: April 15, 2014 PRESENTATION BY: Rick Curry, CPPO, Buyer - Purchasing Department and Mark Bradshaw, P.E., - Environmental Engineer RECOMMENDED MOTION: Move to award the contract for the Sharpsburg Transite Pipe Replacement and Pre-Sedimentation Basin project to the responsible, responsive bidder Underground Contractors, Inc., of St. Albans, WV who submitted the lowest Total Sum Bid of $1,513,738.00 (for Item Nos. 1 through 26 Plus Contingent Items C1 and C2), contingent upon MDE approval and to approve a Budget Transfer Request of $30,000.00 from TRP022 and $128,000.00 from ADM007 to LIN019. REPORT-IN-BRIEF: The work to be performed by the Contractor under this project generally includes but is not limited to: furnish all labor, materials, equipment, services, removal of one (6”) transite waterline, installation of two (6”) PVC waterline, construction of pre-sedimentation basin, two (6”) and four (4”) conduits and pull boxes, excavation, electrical, clearing and grubbing, and restoration as shown on contract plans. The project is to be substantially completed within one hundred eighty (180) consecutive calendar days of the Notice to Proceed. The County can assess liquidated damages in the sum of five hundred ($500.00) for each consecutive day that the project is not completed. The bid was advertised on the State of Maryland’s “eMaryland Marketplace”, on the County’s web site; and in the local newspaper. Sixteen (16) companies purchased a set of the plans. Three (3) bids were submitted as indicated on the attached bid tabulation matrix. DISCUSSION: N/A FISCAL IMPACT: Funding in the amount of $1,394,653.14 is available in the department’s Capital Improvement Plan (CIP) account LIN019. CONCURRENCES: Director of Division of Environmental Management ALTERNATIVES: N/A 2 | Page AGENDA REPORT FORM ATTACHMENTS: Bid Tabulation Matrix AUDIO/VISUAL TO BE USED: N/A PUR-1226 Sharpsburg Transite Pipe Replacement Pre-Sedimentation Basin Bids Opened: 3-19-14 Item No.Item Unit Aprox. Qty. Unit Price Total Price Unit Price 1 Mobilization LS 1 $70,000.00 $70,000.00 $104,000.00 2 Clearing and Grubbing LS 1 $18,000.00 $18,000.00 $14,000.00 3 Construction Survey and Stakeout LS 1 $5,700.00 $5,700.00 $13,000.00 4 Super Silt Fence LF 1,030 $7.50 $7,725.00 $6.15 * 5 Silt Fence LF 1,279 $2.00 $2,558.00 $1.31 * 6 Stabilized Construction Entrance EA 2 $2,600.00 $5,200.00 $1,000.00 7 6" PVC Waterline LF 3,344 $30.25 $101,156.00 $51.00 8 6" Electrical Conduit & Conductor LF 1,672 $53.00 $88,616.00 $94.00 9 4" Communication Conduit & Fiber LF 1,672 $37.00 $61,864.00 $22.00 10 Electrical Pull Boxes EA 6 $1,100.00 $6,600.00 $525.00 11 Communication Pull Boxes EA 6 $900.00 $5,400.00 $450.00 12 Modify Intake Piping LS 1 $3,600.00 $3,600.00 $4,000.00 13 By-Pass Piping LS 1 $35,000.00 $35,000.00 $3,000.00 14 Temporary Power LS 1 $19,000.00 $19,000.00 $84,000.00 15 Power Pedestal LS 1 $32,000.00 $32,000.00 $40,000.00 16 Remove Existing Pedestal LS 1 $3,300.00 $3,300.00 $2,500.00 17 Construct Access Road LS 1 $24,600.00 $24,600.00 $43,000.00 18 Install New Gate for Access Road LS 1 $4,350.00 $4,350.00 $3,500.00 19 Lining Existing Lagoons LS 1 $40,000.00 $40,000.00 $29,000.00 Callas Contractors, Inc. Hagerstown, MD $2,000.00 $1,675.49 $6,334.50 $13,000.00 $14,000.00 $104,000.00 Total Price $170,544.00 $157,168.00 $36,784.00 $3,150.00 $2,700.00 $4,000.00 $3,000.00 $84,000.00 $40,000.00 $2,500.00 Underground Contractors, Inc. St. Albans, WVBase Bid $43,000.00 $3,500.00 $29,000.00 PUR-1226 Sharpsburg Transite Pipe Replacement Pre-Sedimentation Basin Bids Opened: 3-19-14 Item No.Item Unit Aprox. Qty. Unit Price Total Price Unit Price Callas Contractors, Inc. Hagerstown, MD Total Price Underground Contractors, Inc. St. Albans, WVBase Bid 20 Pre-Sedimentation Basin LS 1 $809,329.50 $809,329.50 $767,227.00 21 Non-Paved Restoration on NPS Land SY 3,754 $6.25 $23,462.50 $1.00 22 Non-Paved Restoration SY 1,163 $4.00 $4,652.00 $1.00 23 Transite Pipe Disposal AL 1 $10,000.00 $10,000.00 $10,000.00 24 Air Release Vault LS 1 $19,500.00 $19,500.00 $14,000.00 25 General Electrical LS 1 $96,000.00 $96,000.00 $95,000.00 26 Pavement Repair LS 1 $14,000.00 $14,000.00 $3,000.00 * Item No.Item Unit Aprox. Qty. Unit Price Total Price Unit Price C-1 Contingent Select Backfill CY 25 $35.00 $875.00 $75.00 C-2 Contingent Unclassified Excavation CY 25 $50.00 $1,250.00 $275.00 * * Corrected Calculations based on individual written unit pricing. Contingent Bid Total Sum Bid for Base Items Nos. 1 through 26 Plus Contingent Items C-1 & C-2 $1,513,738.00 $1,623,249.99 Total Price $1,875.00 $6,875.00 $8,750.00 Total Sum of Base Bid Item Nos. 1 through 26 $1,511,613.00 Total Sum Contingent Bid Items C-1 & C-2 $2,125.00 $1,614,499.99 $767,227.00 $3,754.00 $1,163.00 $10,000.00 $14,000.00 $95,000.00 $3,000.00 PUR-1226 Sharpsburg Transite Pipe Replacement Pre-Sedimentation Basin Bids Opened: 3-19-14 Item No.Item Unit Aprox. Qty. 1 Mobilization LS 1 2 Clearing and Grubbing LS 1 3 Construction Survey and Stakeout LS 1 4 Super Silt Fence LF 1030 5 Silt Fence LF 1279 6 Stabilized Construction Entrance EA 2 7 6" PVC Waterline LF 3344 8 6" Electrical Conduit & Conductor LF 1672 9 4" Communication Conduit & Fiber LF 1672 10 Electrical Pull Boxes EA 6 11 Communication Pull Boxes EA 6 12 Modify Intake Piping LS 1 13 By-Pass Piping LS 1 14 Temporary Power LS 1 15 Power Pedestal LS 1 16 Remove Existing Pedestal LS 1 17 Construct Access Road LS 1 18 Install New Gate for Access Road LS 1 19 Lining Existing Lagoons LS 1 $15,982.00$15,982.00 $1,869.00 $2,404.52 $11,978.90 $12,922.00 $27,913.00 $86,907.00 $86,907.00 $12,855.00 $12,855.00 Base Bid $86,711.00 $86,711.00 $2,693.00 $2,693.00 $2,753.00 $2,753.00 $2,357.00 $2,357.00 Fayetteville Contractors, Inc. Fayetteville, PA $1.88 $11.63 $12,922.00 $3,996.00 $77.23 $91.02 $80.06 $934.50 $9,801.00 Unit Price $23,976.00 $129,128.56 $152,185.44 $267,720.64 $9,801.00 Total Price $474.50 $2,847.00 $15,202.00 $15,202.00 $27,913.00 PUR-1226 Sharpsburg Transite Pipe Replacement Pre-Sedimentation Basin Bids Opened: 3-19-14 Item No.Item Unit Aprox. Qty. Base Bid Fayetteville Contractors, Inc. Fayetteville, PA Unit Price Total Price 20 Pre-Sedimentation Basin LS 1 21 Non-Paved Restoration on NPS Land SY 3754 22 Non-Paved Restoration SY 1163 23 Transite Pipe Disposal AL 1 24 Air Release Vault LS 1 25 General Electrical LS 1 26 Pavement Repair LS 1 * Item No.Item Unit Aprox. Qty. C-1 Contingent Select Backfill CY 25 C-2 Contingent Unclassified Excavation CY 25 * * Corrected Calculations based on individual written unit pricing. $1,746,525.66 $1,744,275.66 $2,250.00 Unit Price $55.00 $35.00 Contingent Bid Total Sum Bid for Base Items Nos. 1 through 26 Plus Contingent Items C-1 & C-2 Total Sum of Base Bid Item Nos. 1 through 26 Total Sum Contingent Bid Items C-1 & C-2 $875.00 $1,375.00 $14,265.20 $3.80 $4,419.40 $723,785.00 $723,785.00 Total Price $102,168.00 $102,168.00 $3,013.00 $3,013.00 $10,000.00 $10,000.00 $18,419.00 $18,419.00 $3.80 Board of County Commissioners of Washington County, Maryland Agenda Report Form Open Session Item SUBJECT: Youth Meritorious Award Presentation PRESENTATION DATE: Tuesday, April 15, 2014 PRESENTATION BY: Board of County Commissioners RECOMMENDED MOTION: No motion or action is requested or recommended. REPORT-IN-BRIEF: The following individuals have been selected for the Youth Meritorious Award for the month of April. They were selected based on their scholastic achievement, leadership qualities, community service performed or other positive contributions to their school or community. April 2014 – Isaiah Wims – Boonsboro Middle School Parent(s) – Kirk Wims & Tracie Wims Hometown – Sharpsburg, MD Nominated by teacher/counselor – Kristin Ganoe April 2014 – Maggie Elwood – Clear Spring Middle School Parent(s) – Craig Elwood & Lisa Elwood Hometown – Clear Spring, MD Nominated by teacher/counselor – Earl Meagher DISCUSSION: N/A FISCAL IMPACT: N/A CONCURRENCES: N/A ALTERNATIVES: N/A ATTACHMENTS: Student Summaries AUDIO/VISUAL TO BE USED: N/A 2 | P a g e A G E N D A R E P O R T F O R M Youth Meritorious Award Summary for Isaiah Wims 8th Grade Student Boonsboro Middle School Nominated By: Kristin Ganoe Parent(s) – Kirk Wims & Tracie Wims Kristin Ganoe wrote the following: Isaiah was born with a congenital anomaly. He has a partial left arm with three fingers. For some people, this would keep them from leading “a normal” life. However, Isaiah doesn’t let this stop him from being AWESOME! Isaiah can be found any day, walking in our hallways with a smile on his face and a “can do” attitude. Isaiah is an outstanding student here at Boonsboro Middle School. He is a member of our band (where he plays two instruments), Leo Club (a young Lion’s Club) and Art Club. Isaiah has made Distinguished Honor Roll or Honor Roll every marking period of middle school. He is also a part of both FCA (Fellowship of Christian Athletes) and Awana church group. So, he gives his best both at school and outside as well. Isaiah is just one of those students that every time I see him, I just smile and think how lucky I am to have known him for the last three years! 3 | P a g e A G E N D A R E P O R T F O R M Youth Meritorious Award Summary for Maggie Elwood 7th Grade Student Clear Spring Middle School Nominated By: Earl Meagher Parent(s) – Craig Elwood & Lisa Elwood Earl Meagher wrote the following: Maggie Elwood is a seventh grade student at Clear Spring Middle. Academically, Maggie has been an outstanding student, and has demonstrated a commitment to the total school program. She has been on the honor roll or distinguished honor roll many times during her school career. Maggie is a member of the student council and was in All-County chorus in grade seven. Aside from school, Maggie attends church regularly. She has been on the girls’ soccer team that is coached by her father Todd Elwood since second grade. She has also been playing basketball since third grade. In addition, I would like to say that Maggie is intelligent, athletic, hardworking and capable. I believe she has the skill, ability and drive to be one of the best students at Clear Spring schools.