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HomeMy WebLinkAbout210316aJeffrey A. Cline, President Terry L. Baker, Vice President Krista L. Hart, Clerk BOARD OF COUNTY COMMISSIONERS March 16, 2021 OPEN SESSION AGENDA The meeting of the Board of County Commissioners of Washington County will be held at 100 West Washington Street, Suite 1113, Hagerstown. Due to Governor Hogan’s Executive Order and gathering restrictions, Board members will be practicing social distancing. County buildings remain closed to public access except by appointment. Therefore, there will be no public attendance in the meeting chambers. The meeting will be live streamed on the County’s YouTube and Facebook sites. 10:00 AM MOMENT OF SILENCE AND PLEDGE OF ALLEGIANCE CALL TO ORDER, President Jeffrey A. Cline APPROVAL OF MINUTES: March 9, 2021 10:05 AM CLOSED SESSION (To discuss the appointment, employment, assignment, promotion, discipline, demotion, compensation, removal, resignation, or performance evaluation of appointees, employees, or officials over whom this public body has jurisdiction; or any other personnel matter that affects one or more specific individuals; to consult with counsel to obtain legal advice on a legal matter; to consult with staff, consultants, or other individuals about pending or potential litigation.) 11:00 AM COMMISSIONERS’ REPORTS AND COMMENTS 11:10 AM STAFF COMMENTS 11:15 AM AMENDMENTS TO THE RETIREMENT PLAN – Barry K. Downey, Smith &Downey 11:25 AM FISCAL YEAR 2022 ANNUAL TRANSIT GRANT APPLICATION – Kevin Cerrone, Director, Transit; Allison Hartshorn, Grant Manager, Office of Grant Management 11:30 AM AUTHORIZATION TO DECLINE ACQUISITION OF CERTAIN STATE SURPLUS PROPERTIES – Todd Moser, Real Property Administrator 11:35 AM REQUEST FOR AWARD (Q-21-0693) BOARD OF ZONING APPEALS – Professional Legal Services – Brandi Naugle, Buyer, Purchasing; Ashely Holloway, Director, Plan Review & Permitting 11:45 AM FISCAL YEAR 2022 PERSONNEL REQUESTS – Deborah Condo, Deputy Director, Human Resources; Sara Greaves, CFO 11:55 AM TEMPORARY/SEASONAL PART TIME WAGES – Deborah Condo, Deputy Director, Human Resources; Sara Greaves, CFO; Andrew Eshleman, Director, Public Works 12:05 PM FISCAL YEAR 2022 HIGHWAY DEPARTMENT BUDGET – Andrew Eshleman, Director, Public Works; Zane Rowe, Deputy Director, Highway Department 12:15 PM FY2022 GENERAL FUND BUDGET PRESENTATION, HAGERSTOWN COMMUNITY COLLEGE – Dr. Jim Klauber, Hagerstown Community College (via ZOOM) 12:25 PM FY2022 GENERAL FUND BUDGET – PROPOSED (Draft 2) – Sara Greaves, CFO; Kim Edlund, Director, Budget & Finance 12:45 PM ADJOURNMENT Randall E. Wagner Open Session Item SUBJECT: Amendments to the Retirement Plan PRESENTATION DATE: March 16, 2020 PRESENTATION BY: Barry K. Downey, Smith & Downey RECOMMENDED MOTION: I move to amend and restate the Employees’ Retirement Plan of Washington County as proposed. REPORT-IN-BRIEF: The Board of County Commissioners has directed that certain amendments be made to the Retirement Plan, in accordance with the actions and decisions of the Board. DISCUSSION: The Board of County Commissioners maintains the Employees’ Retirement Plan of Washington County (the Plan). The Board desires to amend the Plan as shown in the attached Amendment and Restatement. The Plan Amendments have been prepared to implement the actions and intentions of the Board. FISCAL IMPACT: N/A CONCURRENCES: N/A ALTERNATIVES: N/A ATTACHMENTS: Employees’ Retirement Plan of Washington County Amendment and Restatement AUDIO/VISUAL NEEDS: N/A Board of County Commissioners of Washington County, Maryland Agenda Report Form EMPLOYEES’ RETIREMENT PLAN OF WASHINGTON COUNTY Amendment and Restatement Generally effective July 1, 20159 WashingtonCounty\Pension Plan 2021 0112 New effective date EMPLOYEES’ RETIREMENT PLAN OF WASHINGTON COUNTY Amendment and Restatement Generally effective July 1, 20159 TABLE OF CONTENTS ARTICLE 1DEFINITIONS1 DEFINITIONS 1.1 ACCRUED BENEFIT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21 1.2 ACTUARIAL EQUIVALENT OR EQUIVALENT ACTUARIAL VALUE . . . . 2 1.3 ACTUARIAL REDUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 1.4 ADMINISTRATOR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 1.5 ANNUITY STARTING DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 1.6 APPOINTED OFFICIAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32 1.7 AVERAGE COMPENSATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1.8 BENEFICIARY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1.9 CASH-OUT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1.10 CODE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1.11 COMPENSATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1.12 COORDINATOR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1.13 COUNTY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 1.14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 1.8 BENEFICIARY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 1.9 CASH-OUT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 1.10 CODE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 1.11 COMPENSATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 1.12 COORDINATOR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 1.13 COUNTY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 1.14 COUNTY COMMISSIONERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43 1.15 COVERED EMPLOYEE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43 1.16 EARLY RETIREMENT DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43 1.17 EFFECTIVE DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43 1.18 ELECTED OFFICIAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 1.19 EMPLOYEE CONTRIBUTIONS BENEFIT . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 1.20 EMPLOYER . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54 1.21 EMPLOYMENT COMMENCEMENT DATE or REEMPLOYMENT COMMENCEMENT DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54 1.22 LEAVE OF ABSENCE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 1.23 LIMITATION YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 1.24 MARYLAND EMPLOYER . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 1.25 MARYLAND EMPLOYER RETIREMENT PLAN . . . . . . . . . . . . . . . . . . . . . . 5 1.26 MARYLAND STATE RETIREMENT SYSTEMS . . . . . . . . . . . . . . . . . . . . . . . 5 1.27 NON-UNIFORMED COVERED EMPLOYEE . . . . . . . . . . . . . . . . . . . . . . . . .65 1.28 NON-UNIFORMED PARTICIPANT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .65 WashingtonCounty\Pension Plan 2021 0112 i 1.29 NORMAL RETIREMENT AGE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .65 1.30 NORMAL RETIREMENT DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 1.31 ONE-YEAR PERIOD OF SEVERANCE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 1.32 PARTICIPANT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 1.33 PERIOD OF SERVICE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 1.34 PERIOD OF SEVERANCE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 1.35 PER-PAY COMPENSATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 1.36 PLAN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .76 1.37 PLAN YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .76 1.38 PRE-EMPLOYMENT MILITARY SERVICE . . . . . . . . . . . . . . . . . . . . . . . . . .76 1.39 TERMINATION DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .76 1.40 TRUST . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1.41 TRUST FUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1.42 TRUSTEE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1.43 UNIFORMED COVERED EMPLOYEE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1.44 UNIFORMED PARTICIPANT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .87 1.45 YEARS OF SERVICE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .87 ARTICLE 2 ELIGIBILITY FOR PARTICIPATION 2.1 INITIAL ELIGIBILITY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .109 2.2 SUBSEQUENT ELIGIBILITY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .109 2.3 PARTICIPATION AS CONDITION OF EMPLOYMENT . . . . . . . . . . . . . . .109 2.4 REHIRED PARTICIPANTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .109 ARTICLE 3 CREDIT FOR SERVICE 3.1 LEAVE OF ABSENCE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 3.2 UNUSED SICK LEAVE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 3.3 PURCHASE AND TRANSFER OF SERVICE . . . . . . . . . . . . . . . . . . . . . . . . 112 3.4 BENEFIT ENHANCEMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13 ARTICLE 4CONTRIBUTIONS4 CONTRIBUTIONS 4.1 EMPLOYER CONTRIBUTIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123 4.2 EMPLOYER’S RIGHT TO SUSPEND OR REDUCE CONTRIBUTIONS . . 1 34 4.3 DISPOSITION OF FORFEITURES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134 4.4 ACTUARIAL EVALUATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134 4.5 PICK-UP CONTRIBUTIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134 4.6 ROLLOVER CONTRIBUTIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156 4.7 OTHER PARTICIPANT CONTRIBUTIONS . . . . . . . . . . . . . . . . . . . . . . . . . 167 4.8 WITHDRAWAL OF EMPLOYEE CONTRIBUTION BENEFIT . . . . . . . . . . 178 WashingtonCounty\Pension Plan 2021 0112 ii ARTICLE 5 RETIREMENT BENEFITS 5.1 NORMAL RETIREMENT BENEFITS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178 5.2 LATE RETIREMENT BENEFITS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189 5.3 EARLY RETIREMENT BENEFITS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189 5.4 FORMS OF BENEFITS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189 5.5 PAYMENTS TO MINORS AND INCOMPETENTS . . . . . . . . . . . . . . . . . . . . 20 5.6 NON-LOCATABLE PARTICIPANTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201 5.7 DISABILITY BENEFITS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201 5.8 MAXIMUM LIMITATION ON BENEFITS . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 5.9 DISTRIBUTION REQUIREMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 234 5.10 DETERMINATION OF ACTUARIAL EQUIVALENCE . . . . . . . . . . . . . . . . 245 5.11 DIRECT ROLLOVERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 245 5.12 MILITARY SERVICE BENEFITS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .226 5.13 IN-SERVICE RETIREMENT BENEFIT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26 ARTICLE 6 DEFERRED RETIREMENT OPTION PROGRAM 6.1 DEFINITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 257 6.2 ELIGIBILITY FOR DROP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 257 6.3 DURATION OF DROP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 257 6.4 APPLICATIONS FOR DROP PARTICIPATION . . . . . . . . . . . . . . . . . . . . . . 257 6.5 DROP PARTICIPATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267 6.6 DROP BENEFIT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 268 6.7 PAYMENT OF DROP ACCOUNT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 6.8 BENEFITS PAYABLE UPON TERMINATION OF EMPLOYMENT . . . . . . 28 ARTICLE 6A IN-SERVICE RETIREMENT PROGRAM 6A.1 ELIGIBILITY FOR IN-SERVICE RETIREMENT . . . . . . . . . . . . . . . . . . . . . . . 28 6A.2 APPLICATIONS FOR IN-SERVICE RETIREMENT . . . . . . . . . . . . . . . . . . . . 28 6A.3 IN-SERVICE RETIREMENT EFFECTIVE DATE . . . . . . . . . . . . . . . . . . . . . . 29 6A.4 IN-SERVICE RETIREMENT BENEFIT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 6A.5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29 6.8 BENEFITS PAYABLE UPON TERMINATION OF EMPLOYMENT . . . . . . 29 ARTICLE 7 DEATH BENEFITS 7.1 DEATH AFTER RETIREMENT BUT BEFORE BENEFITS BEGIN . . . . . . . 30 7.2 DEATH AFTER BENEFITS BEGIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 7.3 PRERETIREMENT DEATH BENEFITS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 WashingtonCounty\Pension Plan 2021 0112 iii ARTICLE 8 TERMINATION OF EMPLOYMENT 8.1 DEFERRED PENSION BENEFITS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 ARTICLE 9 AMENDMENT AND TERMINATION 9.1 EMPLOYER’S RIGHT TO AMEND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 9.2 AMENDMENT PROCEDURE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 9.3 TERMINATION OF THE PLAN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 9.4 ALLOCATION AND DISTRIBUTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 9.5 AUTOMATIC TERMINATION OF CONTRIBUTIONS . . . . . . . . . . . . . . . . . 33 9.6 TERMINATION PROCEDURE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 9.7 RELEASE AND DISCHARGE OF ADMINISTRATOR . . . . . . . . . . . . . . . . . . 33 ARTICLE 10ADMINISTRATION10 ADMINISTRATION 10.1 ADMINISTRATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 343 ARTICLE 11 THE ADMINISTRATOR 11.1 MEMBERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 11.2 RETIREMENT COMMITTEE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 11.3 RETIREMENT ADVISORY COMMITTEE . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 11.4 POWERS AND RESPONSIBILITIES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 11.5 CERTIFICATIONS AND INVESTIGATIONS . . . . . . . . . . . . . . . . . . . . . . . . . 36 11.6 CLAIMS PROCEDURE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 376 11.7 ADVICE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 387 11.8 LIABILITY; INDEMNIFICATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 387 11.9 INSURANCE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 11.10 BONDING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 11.11 COMPENSATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 11.12 PLAN RECORDS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 11.13 INSTRUCTIONS TO TRUSTEES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 11.14 INVESTMENT MANAGERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 398 ARTICLE 12MISCELLANEOUS12 MISCELLANEOUS 12.1 NO RIGHT TO EMPLOYMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 12.2 HEADINGS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 12.3 COUNTERPARTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 12.4 GOVERNING LAW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 12.5 UNIFORM TREATMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 12.6 RULES AND REGULATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 WashingtonCounty\Pension Plan 2021 0112 iv 12.7 LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN . . . . . . . . . 39 12.8 NO ASSIGNMENT OF BENEFITS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4039 12.9 EXCLUSIVE BENEFIT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 12.10 STATUTE OF LIMITATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .41 EXHIBIT 1.........................................................................................................................42 EXHIBIT 2.........................................................................................................................49 40 EXHIBIT 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42 EXHIBIT 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .44 EXHIBIT 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .45 WashingtonCounty\Pension Plan 2021 0112 v EMPLOYEES’ RETIREMENT PLAN OF WASHINGTON COUNTY Amendment and Restatement Generally effective July 1, 20159 This amended and restated Plan, the Employees’ Retirement Plan of Washington County (the “Plan”), is adopted, generally effective July 1, 20159, by Washington County, Maryland (the “County”). This amended and restated Plan is designed to afford eligible employees an opportunity to increase their security at retirement through participation in a pension plan during their periods of active employment while this Plan remains in effect. The retirement plan set forth in the Employees’ Retirement System of the State of Maryland was created and established on October 1, 1941 and has been amended from time to time. On July 1, 1948, the County Commissioners of Washington County, Maryland became a participating municipality on behalf of certain employees of Washington County, Maryland. Effective July 1, 1972, the County Commissioners of Washington County, Maryland enacted and adopted by ordinance the “Employees’ Retirement Plan of Washington County” (the “Plan”). The Plan has been amended on a number of occasions since that time. The County adopts this amended and restated Plan, generally effective as of July 1, 2015, subject to such amendments as may be required by the Internal Revenue Service in order that the Plan may qualify as a tax-qualified pension plan and conditioned on such qualification. This amended and restated Plan includes various provisions that are intended to incorporate the provisions of the Pension Funding Equity Act of 2004 and the Pension Protection Act of 2006. Accordingly, the Employer wishes to adopt this amended and restated Plan, generally effective as provided herein, subject, however, to such amendments as may be required by the Internal Revenue Service in order that the Plan may qualify as a tax-qualified defined benefit pension plan and conditioned on such qualification. This amended and restated Plan is to be construed in accordance with the Pension Funding Equity Act of 2004, the Pension Protection Act of 2006 and guidance issued under such Acts. Except as is otherwise provided in the Plan or by applicable law, the terms of the Plan, as amended and restated, shall apply only on or after July 1, 201 59. Except as is otherwise provided in the Plan or by applicable law, the terms of the Plan, as amended and restated, shall apply only with respect to individuals who are Covered Employees of the County on or after July 1, 201 59, and the rights, benefits and interests of any employee who died, retired or otherwise terminated his or her employment with the County prior to July 1, 201 59 shall be determined under the provisions of the Plan as in effect on the date such former employee died, retired or otherwise terminated his or her employment with the County. ARTICLE 1 DEFINITIONS The following terms, when used in this Plan, have the meanings set forth below, unless different meanings are clearly required by the context: WashingtonCounty\Pension Plan 2021 0112 1 removed obsolete introductory language. 1.1 ACCRUED BENEFIT means the benefit to which a Participant is entitled, pursuant to the provisions of Article 5, expressed as the Normal Form of monthly benefit commencing at Normal Retirement Date or its Actuarial Equivalent. The Accrued Benefit as of any date preceding the Participant’s Normal Retirement Date, but expressed as the Normal Form of monthly benefit or its Actuarial Equivalent, shall be the monthly benefit computed pursuant to Section 5.3, 5.7 or 8.1. In no event, however, shall the Accrued Benefit exceed the maximum limitation determined, as of the date of computation, pursuant to Section 5.8. The portion of the Participant’s Accrued Benefit attributable to contributions made pursuant to Sections 4.5 and 4.7 shall be equal to the Actuarial Equivalent of the Participant’s Employee Contributions Benefit, expressed as the Normal Form of monthly benefit commencing at Normal Retirement Date. The portion of the Participant’s Accrued Benefit attributable to County contributions shall be the remainder, if any, of the Accrued Benefit. The Accrued Benefit will include, if applicable, the early retirement window benefit provided on Schedule A to the Plan. 1.2 ACTUARIAL EQUIVALENT OR EQUIVALENT ACTUARIAL VALUE means the dollar value of any benefit on a specified date, computed as provided in Section 5.10. Notwithstanding any other Plan provisions to the contrary, the applicable mortality table used for purposes of adjusting any benefit or limitation under Code Section 415(b)(2)(B), (C), or (D) for purposes of satisfying the requirements of Code Section 417(e), is the mortality table prescribed in Revenue Ruling 2001-62 (or such other mortality table published by the Internal Revenue Service using the latest effective date permitted for that table). 1.3 ACTUARIAL REDUCTION means a reduction which will cause a benefit with a starting date that precedes a Participant’s Normal Retirement Date to be the Actuarial Equivalent of the benefit which would otherwise have been payable commencing on that Normal Retirement Date. However, notwithstanding any factors set forth in the definition of Actuarial Equivalent, the reduction shall be equal to one-half of one percent (0.5%) of the benefit for each month by which the Participant’s Benefit Commencement Date precedes the first day of the month coincident with or next following the date on which the Participant would have attained Normal Retirement Age had he or she remained a Participant. 1.4 ADMINISTRATOR means the Plan Administrator provided for in Article 11 of this Plan. 1.5 ANNUITY STARTING DATE means the first day of the first period for which an amount is paid as an annuity, or in the case of a benefit not payable in the form of an annuity, the first day on which all events have occurred which entitle the Participant to such benefit. 1.6 APPOINTED OFFICIAL means any County official appointed in accordance with the Annotated Code of Maryland, the Public Local Laws of Washington County, or in accordance with the Constitution of the State of Maryland. 1.7 AVERAGE COMPENSATION means one-third of the sum of the Participant’s Compensation for each of the three Plan Years, including the Plan Year during which this determination is made, for which his or her Compensation was the highest. If a Participant has had WashingtonCounty\Pension Plan 2021 0112 2 Schedule A is no longer needed as it no longer applies to anyone, so this reference also is no longer needed. language in first sentence deleted as unnecessary. Compensation for fewer than three years, Average Compensation shall be based on his or her Compensation during his or her entire period of employment with the County. For purposes of this Section 1.7, Compensation for any Plan Year will be determined as of the firstfinal day of the Plan Year. Notwithstanding the preceding, Compensation with respect to a Plan Year will be disregarded if (i) the Participant was not a Participant as of the firstlast day of the Plan Year or (ii) the Participant was on a Leave of Absence on the firstlast day of the Plan Year. 1.8 BENEFICIARY means any person, estate or trust entitled to receive any payments due under this Plan as a result of the death of a Participant. 1.9 CASH-OUT means a distribution, in settlement of a benefit otherwise payable under the Plan and which is the Actuarial Equivalent of the Participant’s Employee Contribution Benefit. 1.10 CODE means the Internal Revenue Code of 1986 and the regulations promulgated thereunder, as amended from time to time. 1.11 COMPENSATION means the Covered Employee’s annualized base rate of pay from the County in effect each July 1ne 30 of the applicable Plan Year, determined without regard to (i) overtime, bonuses and other extra remuneration, (ii) contributions, credits or benefits under this or any other retirement, deferred compensation, fringe benefit or employee welfare benefit plan, or (iii) direct reimbursement for expenses. Notwithstanding the preceding, Compensation includes “elective contributions” which are not includible in gross income under Code §§125, 402(e)(3), 402(h)(1)(B), 403(b) or 132(f)(4), plus deferrals under an eligible deferred compensation plan within the meaning of Code §457(b) and plus employer “pick-up” contributions (under governmental plans) within the meaning of Code §414(h)(2). Notwithstanding the preceding, the annual Compensation of each Participant taken into account under the Plan for any year may not exceed the dollar limit under Code §401(a)(17)(e. The Code §401(a)(17) dollar limit isg., $26580,000 for 20159. This dollar limit shall be adjusted automatically at the same time and in the same manner as any cost-of-living adjustment made by the Secretary of the Treasury under Code §415(d) (as modified by Code §401(a)(17)). In determining benefit accruals in Plan Years beginning after December 31, 2001, the annual compensation limit described in the first sentence of this paragraph shall not apply for determination periods beginning before January 1, 2002. 1.12 COORDINATOR means a specific employee of the County to whom certain administrative duties have been delegated by the Administrator. 1.13 COUNTY means Washington County, Maryland. The County shall act through the County Commissioners, except to the extent the County Commissioners have designated authority to act on behalf of the County to any other individual or entity. 1.14 COUNTY COMMISSIONERS means the County Commissioners of Washington County, Maryland. 1.15 COVERED EMPLOYEE means any person employed by the County as a full time employee who is regularly scheduled to work at least 35 hours per week and twelve months each WashingtonCounty\Pension Plan 2021 0112 3 changes requested by staff/actuaries to determine Average Compensation on last day instead of first day. July 1 changed to June 30 to match change to 1.7 above. limit updated to 2019 IRS limit. calendar year and who is paid by the County Commissioners or, prior to July 1, 1995, by the Washington County Sanitary Commission. “Covered Employee” also includes any Appointed Official or Elected Official of Washington County. Notwithstanding the preceding, “Covered Employee” does not include any person who is a leased employee. For purposes of this Section 1.15, “leased employee” means any person (other than an employee of the recipient) who, pursuant to an agreement between the recipient and any other person, has performed services for the recipient (or for the recipient and related persons determined in accordance with Code §414(n)(6)) on a substantially full-time basis for a period of at least one year, and such services are under the recipient’s primary direction or control. 1.16 EARLY RETIREMENT DATE means, for a Non-Uniformed Participant identified on Exhibit 1, except for a Non-Uniformed Participant whose Normal Retirement Age is defined in Section 1.29(b), any date that precedes the Participant’s Normal Retirement Date and that coincides with or follows the date he or she is first credited with twenty-five (25) Years of Service. For a Uniformed Participant, Early Retirement Date is any date that precedes the Participant’s Normal Retirement Date and that coincides with or follows the date he or she is first credited with twenty (20) Years of Service. 1.17 EFFECTIVE DATE means July 1, 20159, the general effective date of this amendment and restatement of the Plan. The initial effective date of the Plan was July 1, 1972. Notwithstanding the preceding, any provisions of this amendment and restatement of the Plan that conflict with the Plan as it existed before the Effective Date and that would bring it into compliance with the Economic Growth and Tax Relief Reconciliation Act of 2001, the Pension Funding Equity Act of 2004, the Pension Protection Act of 2006, and guidance issued under such Acts, are effective retroactively to the effective date of those Acts. 1.18 ELECTED OFFICIAL means any County official elected for a fixed term as specifically provided in the Annotated Code of Maryland, the Public Local Laws of Washington County, or in accordance with the Constitution of the State of Maryland. 1.19 EMPLOYEE CONTRIBUTIONS BENEFIT means the sum of the following amounts (minus any previous distributions): (a) The contributions made by the Participant on an after-tax basis prior to January 1, 1990 and made by the Participant through salary reduction and “picked up” by the County on or after January 1, 1990, as described in Section 4.5(a)(i); plus (b) The contributions made by the Participant pursuant to Section 4.7; plus (c) The contributions, plus earnings previously credited on such contributions, made by the Participant pursuant to Section 4.5(a)(ii), and picked up by another Maryland Employer, all of which are thereafter transferred to the Plan; plus (d) The contributions, plus earnings previously credited on such contributions, made by the Participant pursuant to Section 4.7(b)(ii), and not picked up by another Maryland Employer, all of which are thereafter transferred to the Plan; plus (e) Interest on the amounts described in (a) through (d) above, as follows: WashingtonCounty\Pension Plan 2021 0112 4 see note at bottom of page For consistency, throughout the document, references to numbers are simplified to just use either numerals or spelled-out written numbers, e.g., "20" instead of "twenty (20)" or "five" instead of "five (5)". unnecessary obsolete language deleted. First sentence of 1.16 revised based on staff comments. The reference to Exhibit 1 is no longer necessary. Early retirement date for non-uniformed participants is as defined in this section except for those whose NRA is defined in Section 1.29(b), who cannot qualify for early retirement. (A) For Participants whose Termination Date is before January 1, 2020: (B)For Plan Years other than the Plan Year that includes the Participant’s Termination Date, six percent of any amounts contributed or transferred prior to the Plan Year, with such interest computed on June 30 of the Plan Year and compounded annually. (C) For the Plan Year that includes the Participant’s Termination Date, interest on any amounts contributed or transferred prior to the Plan Year and on any amounts contributed or transferred during the Plan Year, with such interest computed as of the last day of the month coincident with or immediately preceding the Annuity Starting Date, at an annualized rate of six percent.; or (ii) For Participants whose Termination Date is on or after January 1, 2020: (A)For Plan Years preceding or including the Participant’s Termination Date, six percent of any amounts contributed or transferred prior to the Plan Year, with such interest computed on June 30 of the Plan Year and compounded annually. (B)For Plan Years beginning after the Participant’s Termination Date, four percent of any amounts contributed or transferred prior to the Plan Year, with such interest computed on June 30 of the Plan Year and compounded annually. 1.20 EMPLOYER means Washington County, Maryland. 1.21 EMPLOYMENT COMMENCEMENT DATE or REEMPLOYMENT COMMENCEMENT DATE means the later of July 1, 1972 or the date on which a Covered Employee first performs an Hour of Service or first performs an Hour of Service following a Period of Severance. Notwithstanding the preceding sentence, the Employment Commencement Date for a Covered Employee who elects to defer the effective date of his or her participation in the Plan pursuant to Section 2.2 shall be the date on which the Covered Employee elects to commence participation. 1.22 LEAVE OF ABSENCE means an absence from active service with the County, approved in advance by the County, that does not constitute a termination of employment. 1.23 LIMITATION YEAR means, for purposes of the application of the provisions of Code §415, the calendar year, unless otherwise provided by adoption of a written resolution by the County. 1.24 MARYLAND EMPLOYER means the State of Maryland and any other political subdivision within the State of Maryland. 1.25 MARYLAND EMPLOYER RETIREMENT PLAN means a retirement plan that is sponsored by a Maryland Employer, provided such plan is a defined benefit plan operated on an actuarial basis. WashingtonCounty\Pension Plan 2021 0112 5 Changes to this Section were approved by Commissioners 4/23/2019 to use 4% interest rate for years (other than years that include a Termination Date) beginning in 2020 or later 1.26 MARYLAND STATE RETIREMENT SYSTEMS means, collectively, the Employees’ Retirement System of the State of Maryland and the Employees’ Pension System of the State of Maryland. 1.27 NON-UNIFORMED COVERED EMPLOYEE means any Covered Employee who is not a Uniformed Covered Employee. 1.28 NON-UNIFORMED PARTICIPANT means any Non-Uniformed Covered Employee who is currently a Participant under the Plan, including, where appropriate according to the context of the Plan, any former Non-Uniformed Covered Employee who is or may become (or whose Beneficiaries may become) eligible to receive a benefit under the Plan. 1.29 NORMAL RETIREMENT AGE means, (a)for a Non-Uniformed Participant identified on Exhibit 1, the earlier of (i) the Participant’s sixtieth (60th) birthday or (ii) the date on which he or she is credited with thirty (30) Years of Service. For a Uniformed Participant, Normal Retirement Age means the earlier of (i) the Participant’s fiftieth (50th) birthday or (ii) the date on which he or she is credited with twenty-five (25) Years of Service. For; (b)for a Non-Uniformed Participant identified on Exhibit 2 or whose EmployeeEmployment Commencement Date is on or after July 1, 2013 (see Section 4.5(a)(ii)) but before July 1, Normal Retirement Age means2019, the earlier of (i) the Participant’s sixtieth (60th) birthday or (ii) the date on which he or she is credited with twenty-five (25)25 Years of Service; (c)for a Non-Uniformed Participant who would be described in Section 1.29(b) except that he or she was rehired as a Covered Employee after July 1, 2019, the earlier of (i) the Participant’s 60th birthday or (ii) the date on which he or she is credited with 25 Years of Service; (d)for a Non-Uniformed Participant not described in 1.29(c) whose Employment Commencement Date is on or after July 1, 2019, the earlier of (i) the Participant’s 62nd birthday or (ii) the date on which he or she is credited with 30 Years of Service; and (e)for a Uniformed Participant, the earlier of (i) the Participant’s 50th birthday or (ii) the date on which he or she is credited with 25 Years of Service. 1.30 NORMAL RETIREMENT DATE means the first day of the month coinciding with or next following a Participant’s Normal Retirement Age. 1.31 ONE-YEAR PERIOD OF SEVERANCE means a 12 consecutive month period beginning on a Covered Employee’s Termination Date and ending on the first anniversary of such date provided the Covered Employee during such 12 consecutive month period does not perform an Hour of Service. 1.32 PARTICIPANT means any Covered Employee who participates in the Plan as provided in Article 2 or any former Covered Employee who is entitled to a future benefit under the Plan. A Participant shall continue to be a Participant as long as he or she is entitled to receive or is receiving a Plan benefit. WashingtonCounty\Pension Plan 2021 0112 6 SEE NOTE AT BOTTOM OF PAGE subsection (c) added to apply 25-year NRA for employees who were previously eligible but were rehired after 7/1/2019 language added below to clarify that a person entitled to a future benefit is still a "Participant". This is consistent with other plan provisions and is not intended as a substantive change. Changes to Section 1.29 (except for new subsection (c)) were approved by Commissioners 4/23/2019. No change for Uniformed Participants. For Non-Uniformed participants, NRD now depends on whether hired before July 1, 2019 or not. 1.33 PERIOD OF SERVICE means a period of service commencing on the Covered Employee’s Employment Commencement Date or Reemployment Commencement Date, whichever is applicable, and ending on the Covered Employee’s Termination Date ; provided, however,. Notwithstanding the preceding, a period when a Covered Employee is on unpaid Leave of Absence will not count as a Period of Service also shall include a Period of Severance immediately following such Period of Service if the Period of Severance is less than a One-Year Period of Severance because the Covered Employee completes an hour of service within 12 months of the date on which the Covered Employee was first absent from serviceexcept as provided under Section 3.1. 1.34 PERIOD OF SEVERANCE means a period of time commencing on a Covered Employee’s Termination Date and ending on the date the Covered Employee again is credited with an Hour of Service. 1.35 PER-PAY COMPENSATION means the Participant’s base pay per pay period, determined without regard to: (i) overtime, bonuses and other extra remuneration; (ii) amounts in excess of the per-pay equivalent of the applicable dollar limit under Code §401(a)(17), as adjusted for increases in the cost of living pursuant to Code §401(a)(17)(B) of the Internal Revenue Code, in effect on the first day of the Plan Year; (iii) contributions, credits or benefits under this Plan or under any other retirement, deferred compensation, fringe benefit or employee welfare benefit plan, or (iv) direct reimbursement for expenses. Notwithstanding the preceding, Per-Pay Compensation includes any amount that would have qualified as base pay if it had not been deducted from the Participant’s pay pursuant to a salary reduction election under Code§§125 or 132(f)(4), a deferral under an eligible deferred compensation plan within the meaning of Code §457(b) or a “pick-up” contribution (under governmental plans) within the meaning of Code §414(h)(2). 1.36 PLAN means the Employees’ Retirement Plan of Washington County as set forth in this document and as amended from time to time. 1.37 PLAN YEAR means the 12 month period beginning each July 1 and ending each June 30 during which this Plan is in effect. 1.38 PRE-EMPLOYMENT MILITARY SERVICE means active military duty in the Armed Forces of the United States which precedes a Participant’s Employment Commencement Date. 1.39 TERMINATION DATE means the earliest to occur of (a) a termination of employment by reason of resignation, discharge, mutual agreement, total and permanent disability, retirement or death; (ii) the date on which a Leave of Absence expires without a return to active employment; or (iii) the date on which the individual ceases to be a Covered Employee. Notwithstanding the foregoing provisions of this Section, an Employee who is absent from service with the Employer solely by reason of military service under circumstances by which such Employee is afforded reemployment rights under any applicable Federal or State statute or regulation, will be deemed not to have quit or have been absent from service with the Employer if he or she returns to service with the Employer before the expiration of such reemployment rights; provided, however, in the event that the Employee fails to return to service with the Employer before the expiration of such reemployment rights, he or she will be deemed to have quit on the first day on which the Employee was first absent from service with the Employer by reason of such military service. WashingtonCounty\Pension Plan 2021 0112 7 changes to Sect 1.33 are intended to clarify that periods of unpaid Leave of Absence or separation from service do not count as "service" unless the participant makes up any missing employee contributions in accordance with Sect 3.1. Solely for purposes of determining whether a Termination Date has occurred, a Termination Date shall not occur for a Participant until the second anniversary of the first date on which the Participant is absent from employment with the County for maternity or paternity reasons. For purposes of this Section, an absence from employment for maternity or paternity reasons shall mean an absence due to (a) the pregnancy of the Participant, (b) the birth of a child of the Participant, (c) the placement of a child with the Participant, or (d) the caring of such child by the Participant for a period beginning immediately following such birth or placement. 1.40 TRUST means the trust established under this Plan or under a separate trust agreement which forms a part of this Plan. 1.41 TRUST FUND means the assets of the Trust. 1.42 TRUSTEE means the trustee of the Trust serving as such from time to time. 1.43 UNIFORMED COVERED EMPLOYEE means any Covered Employee who is employed as sworn sheriff’s personnel. 1.44 UNIFORMED PARTICIPANT means a Uniformed Covered Employee who is currently a Participant under the Plan, including, where appropriate according to the context of the Plan, any former Uniformed Covered Employee who is or may become (or whose Beneficiaries may become) eligible to receive a benefit under the Plan. 1.45 YEARS OF SERVICE. (a) In General. Years of Service means a Participant’s total number of whole years and completed months of Periods of Service (with a partial month of 15 or more days considered a completed month), whether or not such Periods of Service were completed consecutively. For any Participant who elected, before August 31, 1972, to participate in this Plan, Years of Service also includes service credited under the Maryland State Retirement Systems prior to July 1, 1972. In addition, additional Years of Service may be credited for Leaves of Absence, unused sick leave and purchases and transfers of service, as provided in Article 3. (b) Other Rules. In determining a Covered Employee’s Years of Service, the following rules shall apply: (i) If a Covered Employee is transferred to a class of employment ineligible for participation in this Plan, but remains employed by the County, except as otherwise provided under the Plan or any Exhibit thereto, the employee shall no longer accrue Years of Service for benefit accrual purposes or for vesting purposes under this Plan. (ii) If an employee is transferred from an ineligible class to an eligible class of employment for participation in this Plan, except as otherwise provided under the Plan or any Exhibit hereto, the Covered Employee shall not receive Years of Service for any of the Covered Employee’s prior service (except with respect to any service rendered while a prior Participant of this Plan in accordance with the provisions of this Plan at that time) with the County for benefit accrual or for vesting purposes under this Plan. WashingtonCounty\Pension Plan 2021 0112 8 (iii) A Covered Employee whose employment has been interrupted by a One-Year Period of Severance and who later is reemployed and receives credit for service under subparagraph (a)(ii) shall be deemed to be a Participant as of the date of the Covered Employee’s reemployment. A Covered Employee who terminates employment and is rehired prior to incurring a One-Year Period of Severance shall be deemed to be a Participant as of the date of the Covered Employee’s reemployment. For purposes of this subparagraph (a), a person’s date of reemployment shall be the first date following the person’s reemployment on which he or she first receives credit for an Hour of Service because of the performance of duties for the County. (iv) In all other cases, upon the reemployment of a former Participant, the former Participant shall be regarded for all purposes as a new employee and shall be eligible to participate after he or she meets the eligibility requirements of Section 1.15 and Article 2. (v) Notwithstanding the foregoing subparagraphs (a)(iii) and (a)(iv), if a Participant who had terminated employment with a vested benefit is reemployed, and the Participant has received, is receiving or is eligible to receive benefits under the Plan when he or she is reemployed, the benefits (if any) to which the Participant was entitled under the Plan prior to such reemployment shall be suspended until the earlier of the Participant’s (1) subsequent retirement, (2) termination of employment, (3) death, or (4) required distribution date determined under the Plan. Upon the subsequent commencement of benefit payments to the Participant following such suspension, the monthly amount of the Participant’s benefit payable shall be determined by taking into account the Participant’s reemployment; provided, however, that any Years of Service for which the Participant has received a “cash-out distribution” shall be disregarded (unless the cash-out distribution is repaid as provided below) and any benefits payable with respect to the Participant’s reemployment will be reduced or offset as and to the extent permitted by applicable law by any benefits previously paid to the Participant and/or by any actuarial adjustments provided hereunder due to the Participant’s suspension of benefits. In the event of the retirement or the termination of employment of such a Participant following such suspension, the monthly amount of the Participant’s pension payable following such retirement or termination of employment shall be no less than the monthly benefits previously being provided under the form of benefit chosen by the Participant at his or her initial retirement. If a Participant dies during the period of such a suspension and prior to such a subsequent retirement or termination of employment, the Participant’s Beneficiary shall be entitled to the benefit, if any, provided under the form of benefit chosen by the Participant at his or her initial retirement and to any other death benefit provided under the Plan. (vi) Anything in this Plan to the contrary notwithstanding, Years of Service for benefit accrual purposes shall not be granted for service for which the Participant had previously received a distribution of his or her entire benefit under the Plan. (vii) Any Participant who has received a cash-out distribution of his or her Employee Contributions Benefit is entitled to make a repayment to the Plan to restore the Participant’s benefit accrual Years of Service which otherwise would be disregarded, subject to the following: (A) All repayments must be made no later than the Participant’s Benefit Commencement Date; WashingtonCounty\Pension Plan 2021 0112 9 (B) The repayment must be made in cash; and (C) The amount of the repayment must be the Actuarial Equivalent amount of that portion of the Participant’s projected benefit attributable to Years of Service with respect to which the cash-out distribution was received. (viii) A Covered Employee who is absent from service with the County or an Affiliated Company solely by reason of military service under circumstances by which such Covered Employee is afforded reemployment rights under any applicable Federal or State statute or regulation, such Covered Employee shall be deemed not to have quit or have been absent from service with the County or an Affiliated Company if such Covered Employee returns to service with the County or an Affiliated Company before the expiration of such reemployment rights; provided, however, in the event such Covered Employee fails to return to service with the County or an Affiliated Company before the expiration of such reemployment rights, such Covered Employee shall be deemed to have quit on the first day on which such Covered Employee was first absent from service with the County or an Affiliated Company by reason of such military service. ARTICLE 2 ELIGIBILITY FOR PARTICIPATION 2.1 INITIAL ELIGIBILITY. Each Covered Employee who is a Participant on the Effective Date will continue as a Participant in the Plan on the Effective Date. 2.2 SUBSEQUENT ELIGIBILITY. Each person who becomes a Covered Employee after the Effective Date will become a Participant on the date he or she first performs an hour of service for the County as a Covered Employee. 2.3 PARTICIPATION AS CONDITION OF EMPLOYMENT. Except for Covered Employees who, before July 1, 1972, elected to retain participation in the Maryland State Retirement Systems, a Covered Employee’s participation in the Plan and the agreement to make contributions, as provided in Section 4.5 is a mandatory condition of employment. 2.4 REHIRED PARTICIPANTS. A Participant whose employment with the County terminates and who is rehired will be eligible to participate in this Plan on his or her Reemployment Commencement Date. 2.5 WINDOW BENEFIT ELIGIBILITY. From time to time, the County may approve an early retirement window benefit under the Plan. Notwithstanding any other eligibility provisions contained in this Article 2, each Employee who meets the applicable requirements on Schedule A to the Plan shall be eligible for an early retirement window benefit as described on Schedule A to the Plan. ARTICLE 3 CREDIT FOR SERVICE 3.1 LEAVE OF ABSENCE. Years of Service will be credited for a Leave of Absence (or any portion thereof) during which a Participant receives payment directly from the County from which required Participant contributions are deducted pursuant to Section 4 .5. Except as otherwise provided in this Section 3.1, Years of Service will not be credited for a Leave of Absence (or any WashingtonCounty\Pension Plan 2021 0112 10 The sentence above has been deleted because it no longer is needed for any active employees. To the extent that Schedule A is still relevant to a retiree's benefits, it would be interpreted based on the terms of the plan in effect at the time of retirement. References to required Participant contributions in this paragraph added to clarify that service for a period of leave counts only if required contributions are made during the leave or after return, as provided in this section. portion thereof) during which a Participant does not receive payment directly from the County from which required Participant contributions are deducted pursuant to Section 4.5 . However, a Participant may elect to receive credit for Years of Service with respect to a Leave of Absence during which he or she does not receive payment directly from the County. If a Participant does so elect, he or she shall be required to pay over by (i) making a written request for such credit, in accordance with procedures established by the County, no later than 30 days after Participant returns to work at the end of the Leave of Absence (or, if the Participant’s employment terminates during the Leave of Absence, no later than 30 days after the Participant’s Participant’s employment terminates) and (ii) paying to the Plan, in one lump sum payment, or through payroll deductions an amount (“Make-Up Contributions”) equal to the total amount of Participant contributions that would have been payable by the Participant if the Participant had remained actively employed for the entire period covered by that Leave of Absence, pursuant to procedures described in this Section 3.1 and any additional administrative rules established by the County. A Participant who fails to make such an election within the 30-day period described in this Paragraph will cease to be eligible to receive credit for Years of Service for the applicable Leave of Absence. The Participant’s election to contribute Make-Up Contributions pursuant to this Section will include an agreement to contribute total Make-Up Contributions in an amount equal to the Participant contributions he or shethe Participant would have been required to make pursuant to Section 4.5 had the Participant remained in active service during the Leave of Absence (based on what the Participant’s Per-Pay Compensation would have been in his or her last paycheck prior to the Leave of Absence if the Participant had worked his or her regularly-scheduled hours). If the Participant timely elects to contribute Make-Up Contributions through payroll deductions, those contributions shall be made over a period that is acceptable to the County that is no longer than the period of Leave of Absence for which the Participant is electing to make contributions. Payroll deductions will commence within a reasonable period after the Participant makes a timely election to contribute Make-up Contributions through payroll deductions. If a Participant elects to contribute Make-Up Contributions pursuant to this paragraph through payroll deductions and the Participant’s employment with the County terminates before the Participant has contributed the total amount of Make-Up Contributions needed for the Participant to be credited with service for the entire period of Leave of Absence, the Participant must pay the entire remaining amount due in a lump sum payment no later than 30 days after termination of employment. If no such payment is received by that deadline, the Participant will be credited with Years of Service for only the portion of the period of Leave of Absence for which Make-Up Contributions were received by the Plan. If a Participant’s payroll deductions for Make-Up Contributions are interrupted for a reason other than termination of employment with the County, such as because of another unpaid Leave of Absence, the Participant’s time period for contributing Make-Up Contributions with respect to the original Leave of Absence will be tolled until the Participant again resumes employment. If a Participant timely elects to contribute Make-Up Contributions as a lump sum, that lump sum payment must be equal to the total amount of Make-Up Contributions and must paid to the Plan no later than 60 days after the end of the Leave of Absence or in accordance with other administrative rules established by the County. If the Participant fails to contribute the entire amount of required Make-Up Contributions by the end of that 60-day period, the Participant will cease to be eligible to contribute Make-Up Contributions for the applicable Leave of Absence. WashingtonCounty\Pension Plan 2021 0112 11 Language above and below in this section has been revised to reflect current administrative practices for participants to receive credit for leaves of absences, including flexibility. Notwithstanding the preceding, if Section 3.3(a)(iv)(A) applies with respect to a Leave of Absence, payment of the Participant’s contributions for that Leave of Absence may be made in accordance with applicable requirements of the Uniformed Services Employment and Reemployment Rights Act of 1994 or any other applicable federal law or in accordance with this Section, whichever is more favorable to the Participant. A Participant (or his or her Beneficiary) who is on a Leave of Absence remains eligible for death benefits under Section 7.3. However, a Participant who is on a Leave of Absence shall not be eligible for disability benefits under Section 5.7. 3.2 UNUSED SICK LEAVE. Prior to his or her Annuity Starting Date, a Participant may make an election to exchange unused sick leave that has not been cashed in. The election shall be made in writing to the Coordinator. (a) A Participant who wishes to retire on account of normal retirement, but who does not have the necessary Years of Service, may elect to exchange unused sick leave for additional Years of Service applied to render the Participant eligible for normal retirement. (b) A Participant who wishes to retire on account of early retirement, but who does not have the necessary Years of Service, may elect to exchange unused sick leave for additional Years of Service applied to render him or her eligible for early retirement. (c) A Participant who wishes to retire on account of normal retirement, and who has attained his or her Normal Retirement Date but has fewer than 50 Years of Service (fewer than 30 Years of Service for Plan Years beginning before July 1, 2001), may elect to exchange unused sick leave for additional Years of Service (but only to the extent that total Years of Service do not exceed 50 (30 for Plan Years beginning before July 1, 2001)) applied to calculate the amount of the Participant’s normal retirement benefit. (d) A Participant who wishes to retire on account of early retirement and who has reached his or her Early Retirement Date may elect to exchange unused sick leave for additional Years of Service applied to reduce the Actuarial Reduction for early commencement of benefits (or applied to calculate the amount of the Participant’s normal retirement benefit, if such application produces a higher retirement benefit). (e) Unused sick leave shall be exchanged at the rate of one--twelfth (1/12) of aone Year of Service for each 22 days of sick leave.(one “Month of Service”), the equivalent of which is calculated based upon Annual Hours of Service by employment category as described in Exhibit 3, which is incorporated into the Plan by this reference. Any unused sick leave remaining after crediting unused sick leave in multiplesfull Months of 22 daysService based on the preceding sentence shall not be available for exchange under this Section 3.2. No partial Months of Service will be credited. Any changes to Exhibit 3 may be made at any time to reflect changes in the County’s employment practices and any such changes are automatically incorporated into the Plan as of the effective date of each change without the need for an Amendment to this Plan document. follows: (i) 208 Hours of Service credited for every 2,496 Annual Hours of Service for Solid Waste employees; (ii) 182 Hours of Service credited for every 2,184 Annual Hours of Service for 911 employees; (iii) 208 Hours of Service credited for every 2,496 Annual Hours of Service for Fire and WashingtonCounty\Pension Plan 2021 0112 12 obsolete language deleted. Section 3.2(e) revised and new Exhibit 3 added, based on information provided by staff about actual calculation of unused sick leave, including differences among different categories of employees. The previously undefined references to 22 days have been eliminated. EMS employees on a 24/48 schedule; and (iv) 173.33 Hours of Service credited for every 2,080 Annual Hours of Service for all other employees. 3.3 PURCHASE AND TRANSFER OF SERVICE. A Participant may elect to receive credit for service (whether or not it would be considered a Year of Service had it been performed for the County) purchased with respect to prior County service or transferred from another employer in accordance with Section 3.3(a). If such service is purchased or transferred, the number of Years of Service credited to the Participant shall be adjusted in accordance with Section 3.3(b). (a) Conditions for Purchase and Transfer. (i) Any member of a Maryland CountyEmployer Retirement Plan who, without a break in employment, becomes a Covered Employee, may be entitled to elect to receive credit for Years of Service for service recognized under another Maryland CountyEmployer Retirement Plan. Notwithstanding any provision of this Plan to the contrary, benefits with respect to Participants who transfer employment between Maryland governmental employers shall be governed by Title 37 of the State Personnel and Pensions Article of the Annotated Code of Maryland. (ii) Pursuant to Section 4.7(b)(iii), any Covered Employee may elect to receive credit for Years of Service for service performed with the County which is disregarded on account of a Cash-Out. (iii) Any Covered Employee may elect, at any time, to receive credit for Years of Service for service performed under the federal government PEP or CETA programs (up to a maximum of three years). A Covered Employee who makes such an election must pay over to the Plan the Actuarial Equivalent of that portion of his or her projected benefit attributable to service with such program, subject to limitations set forth in Section 5.8. (iv) Any Covered Employee who provides the Coordinator with sufficient evidence of military service shall receive service credit for such military service as follows: (A) If a Participant incurs a Leave of Absence on account of military service, he or she will receive credit for Years of Service as required by the Uniformed Services Employment and Reemployment Rights Act of 1994 or any other federal law. (B) If a Participant’s military service precedes his or her active duty service with the County, he or she will receive credit for Years of Service to the extent of his or her active military service in the Armed Forces of the United States (to a maximum of three years) provided that the Participants earns at least five Years of Service (actual County credited service other than military or transferred service). (C) A Participant may not receive service credit for military service: (1) if the military service has been previously recognized by another Maryland State system (ADD or local retirement or pension), or (2) if the Participant is entitled to receive a benefit (except for disability benefits, Social Security benefits or benefits under the National Railroad Retirement Act) from another retirement system on account of such military service or (3) if the military service was connected with inactive or reserve military status. WashingtonCounty\Pension Plan 2021 0112 13 References to Maryland County Retirement Plan have been revised to use the defined term, as intended. (v)Any Participant who is determined by the County to be eligible to purchase service as described in this paragraph (v) pursuant to the terms of an employment agreement entered into before June 1, 2017 may elect, at any time, including following a separation from service with the County, to receive credit for up to eight Years of Service for any combination of (i) up to five years of “non-qualified service credit” (as defined in Code §415(n)(3)(B)) or (ii) service as an employee of the government of the United States, or any state or political subdivision of a state, or any agency or instrumentality of the government of the United States or a state or political subdivision of a state. To receive credit for any service pursuant to this Section 3.3(a)(v), a Participant who makes such an election, must pay over to the Plan (in cash or in the form of a check or other cash equivalent that is acceptable to the County, as determined by the Plan Administrator, in its sole discretion) the Actuarial Equivalent of the full amount needed to fund the entire cost of his or her additional projected benefit attributable to service that is to be credited based on the preceding sentence. Any crediting of service based on this Section 3.3(a)(v) is subject to limitations set forth in Section 5.8. Payment by the Participant of the amount necessary to fund the additional periods of service provided for in this paragraph may be made in accordance with any schedule acceptable to the County and consistent with Section 5.8 and other terms of the Plan and applicable law. The amount of service credited pursuant to this paragraph will be limited to the amount of service that can be purchased based on the actual amount paid to the Plan by the Participant (and not counting any County contributions to the Plan) and the timing of any payments, in accordance with the Plan’s provisions for determining Actuarial Equivalence. (b) Amount of Credited Service. (i) The Participant shall receive full credit for all Years of Service purchased or transferred pursuant to Section 3.3(a). (ii) Notwithstanding clause (i), if a Participant retires (within the meaning of Title 37 of the State Personnel and Pension Article of the Annotated Code of Maryland) within five years after the date of transferring service into this Plan pursuant to Section 3.3(a)(i)), the portion of the Participant’s Accrued Benefit payable with respect to the transferred service credit may not be greater than the benefits that would have been payable by the other Maryland County Retirement Plan with respect to that service if the Participant had remained a participant in that other Maryland County Retirement Plan. 3.4 BENEFIT ENHANCEMENTS. Notwithstanding any provision of this Plan to the contrary, the County has the discretion to negotiate Plan benefit enhancements for the County Administrator to the extent permitted under applicable law. These benefit enhancements can be incorporated into the Plan by reference to the County Administrator's employment contract. The details of the Plan benefit enhancements will be contained in the employment contract, but will be a part of the Plan by the Plan's incorporation of those provisions of the employment contract by reference. ARTICLE 4 CONTRIBUTIONS 4.1 EMPLOYER CONTRIBUTIONS. The funding of the Plan and payment of benefits hereunder shall be provided for through the medium of the Trust. The County’s contributions shall be payable at such intervals and in such amounts as may be determined by the actuaries for the Plan. The County, from time to time, shall make contributions to the Trust in amounts determined, in WashingtonCounty\Pension Plan 2021 0112 14 New section added to provide flexibility for County to offer benefit enhancements to future County Administrators with the details included in an employment agreement and incorporated by reference into the Plan. accordance with generally accepted actuarial principles, to be sufficient to support the contributions and transfers made pursuant to Section 4.5.4, and the contributions and transfers made pursuant to Section 54.57, and to fund the benefits provided by the Plan. 4.2 EMPLOYER’S RIGHT TO SUSPEND OR REDUCE CONTRIBUTIONS . The County intends to continue the Plan and make regular contributions to the Fund, but the County reserves the right to suspend or reduce contributions to the Plan. 4.3 DISPOSITION OF FORFEITURES. Any forfeiture arising under the provisions of the Plan shall be used to reduce the then current or future costs of funding the benefits provided in the Plan. 4.4 ACTUARIAL EVALUATION. The County shall, at least once every Plan Year, cause the liabilities of the Plan to be evaluated by an enrolled actuary who shall report to the County as to the soundness and solvency of the Trust and the amount of the County contribution sufficient to meet the requirements of Section 4.1. 4.5 PICK-UP CONTRIBUTIONS. Under limited circumstances described below, Participant contributions, picked up by the County or by another Maryland Employer, may be accepted by the Plan. (a) Types of Contributions/Transfers (i) County Pick-Up Contributions of Participants With Employment Commencement Dates Before July 1, 2013. In accordance with rules established by the County, (A) commencing on September 1, 2013, each Non-Uniformed Participant with an Employment Commencement Date before July 1, 2013, shall be required to make contributions to the Plan equal to the percentage specified in the following paragraph, and (B) commencing on his or her Employment Commencement Date, each Uniformed Participant with an Employment Commencement Date before July 1, 2013, shall be required to make contributions to the Plan equal to 6.0% of his or her Per-Pay Compensation. Each Non-Uniformed Participant identified on Exhibit 1 will make contributions at 5.5% of his or her Per-Pay Compensation. Each Non-Uniformed Participant identified on Exhibit 2 will make contributions at 6.0% of his or her Per-Pay Compensation. Each Participant who is on a Leave of Absence during which the Participant receives payment directly from the County also shall be required to make contributions to the Plan equal to (A) in the case of a Non-Uniformed Participant specified on Exhibit 1, 5.5% of his or her weekly payment, (B) in the case of a Non-Uniformed Participant specified on Exhibit 2, 6.0% of his or her weekly payment, and (C) in the case of a Uniformed Participant, 6.0% of his or her weekly payment. The Participant contributions referred to in this Section 4.5(a)(i) shall be picked up by the County, as described in Code §414(h)(2), deducted from the pay of the contributing Participants as salary reduction contributions, and paid by the County to the Trustees with reasonable promptness after the total of such contributions during any month has been determined, and in any event by the end of the succeeding month. The contributions made pursuant to this Section 4.5(a)(i) shall be made a part of the Participant’s Employee Contributions Benefit; that is, a part of his or her Accrued Benefit. (Before January 1, 1990, the contributions referred to in this Section 4.5(a)(i) were made on an after-tax basis.) WashingtonCounty\Pension Plan 2021 0112 15 corrections to section references (ii) County Pick-Up Contributions of Participants With Employment Commencement Dates On or After July 1, 2013. Notwithstanding the preceding, in accordance with rules established by the County, commencing on his or her Employment Commencement Date, each Non-Uniformed Participant and Uniformed Participant whose Employment Commencement Date is on or after July 1, 2013 shall be required to make contributions to the Plan equal to 6.0% of his or her Per-Pay Compensation. Each Participant covered by this Section 4.5(a)(ii) who is on a Leave of Absence during which the Participant receives payment directly from the County also shall be required to make contributions to the Plan equal to 6.0% of his or her weekly payment. The Participant contributions referred to in this Section 4.5(a)(ii) shall be picked up by the County, as described in Code §414(h)(2), deducted from the pay of the contributing Participants as salary reduction contributions, and paid by the County to the Trustees with reasonable promptness after the total of such contributions during any month has been determined, and in any event by the end of the succeeding month. The contributions made pursuant to this Section 4.5(a)(ii) shall be made a part of the Participant’s Employee Contributions Benefit; that is, a part of his or her Accrued Benefit. (iii) Transfer of Pick-Up Contributions from Other Maryland Employers. Pursuant to the provisions of Section 3.3(a), the Trust may accept a transfer of monies directly from another Maryland Employer Retirement Plan. Such transfer shall consist of contributions made by the Participant, but characterized by that other Maryland Employer as employer pick-up contributions, plus earnings previously credited upon such contributions. Such amounts shall be made a part of the Participant’s Employee Contributions Benefit; that is, a part of his or her Accrued Benefit. Notwithstanding any provision of this Plan to the contrary, benefits with respect to Participants who transfer employment between Maryland governmental employers shall be governed by Title 37 of the State Personnel and Pensions Article of the Annotated Code of Maryland. (b) Suspension of Contributions. A Participant’s salary reduction contributions shall be automatically suspended for any payroll period during which the Participant is not a Covered Employee or with respect to a Leave of Absence during which the Participant does not receive payment directly from the County. (c) Vesting of Pick-Up Contributions. Notwithstanding any other provision of this Plan, Participant contributions, picked up either by the County or by other Maryland Employers and made or transferred to the Plan, are fully vested at all times. (d) Payment of Benefits. Subject to the right of withdrawal described in Section 4.8, benefits purchased from the Participant’s contributions are payable at the same time, in the same manner, and, in the event of the Participant’s death, to the same Beneficiary as the remainder of the Participant’s Accrued Benefit. (e) Plan Termination. Notwithstanding any provision of Section 9.3, if the Plan is terminated, distribution to each Participant of the portion of his or her Accrued Benefit attributable to contributions picked up by the County shall be treated as a priority distribution ahead of any other distribution to Participants based upon the remainder of the Trust, other than those attributable to contributions made pursuant to Section 4.7. WashingtonCounty\Pension Plan 2021 0112 16 4.6 ROLLOVER CONTRIBUTIONS. A Participant may contribute to the Plan a Rollover Contribution, as defined in this Section, only as permitted under this Section. (a) Effective Date. At the discretion of the Administrator, this Section 4.6 will become effective on or after July 1, 2002, as determined by the Administrator, and nothing in this Section shall apply to the Plan before the date, if any, set by the Administrator. (b) Definition of Rollover Contribution. “Rollover Contribution” means an amount contributed to the Plan on or before the 60th day after the day the contributing Covered Employee received it, if the amount received by the Covered Employee is a distribution which is eligible for rollover to the Plan under Code §402 and is a distribution from one of the following: (i) another retirement plan qualified under §401(a) or 403(a) of the Code; (ii) to the extent permitted under the Code, as amended by the Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”), an individual retirement account or annuity described in Code §§408(a) or (b), but only if the distribution would otherwise be includible in gross income; (iii) to the extent permitted under the Code, as amended by EGTRRA, a distribution from an annuity contract described in Code §403(b); or (iv) to the extent permitted under the Code, as amended by EGTRRA, an eligible plan under Code §457(b) which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state. The term “Rollover Contribution” also means assets representing a Participant’s nonforfeitable interest in another retirement plan qualified under §401(a) or 403(a) of the Code, or in a conduit individual retirement account or annuity, which assets have been transferred directly from the trustee (or other fiduciary) of such other plan, account or annuity to the Trustees of this Plan; provided, however, that such direct transfer shall not be accepted by the Trustee unless (A) the transfer constitutes an “elective transfer” under §1.411(d)-4 Q&A-3(b) of regulations promulgated by the Secretary of the Treasury, (B) the plan from which the transfer is made provides no protected benefits under §411(d)(6) of the Code which are not already provided under the Plan and (C) the transfer constitutes a direct rollover under §402 of the Code. In addition to the preceding, to the extent permitted under the Code, as amended by EGTRRA, the term “Rollover Contribution” shall further mean a direct rollover contribution of a distribution from an annuity contract described in Code §403(b), excluding after-tax contributions, or from an eligible plan under Code §457(b) that is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state. The Administrator may reject any Rollover Contribution which is not qualified to be a Rollover Contribution to the Plan under the foregoing or under the Code. The Administrator may make all investigations necessary to determine whether any amount submitted as a Rollover Contribution may be received. (c) Vesting of Rollover Contributions. Notwithstanding any other provision of this Plan, a Participant’s Rollover Contributions are fully vested at all times. (d) Payment of Benefits. Benefits attributable to a Participant’s Rollover Contributions are payable at the same time, in the same manner, and, in the event of the Participant’s death, to the same Beneficiary as the Participant’s Accrued Benefit. Such benefits are in addition to the Plan’s Accrued Benefit and are not subject to the limitation described in Section 5.8. WashingtonCounty\Pension Plan 2021 0112 17 (e) Plan Termination. Notwithstanding any provision of Section 9.3, if the Plan is terminated, distribution to each Participant of the portion of his or her Accrued Benefit that is attributable to Participant contributions under Section 4.7 or Rollover Contributions under this Section 4.6 shall be treated as a priority distribution ahead of any other distribution to Participants based upon the remainder of the Trust. 4.7 OTHER PARTICIPANT CONTRIBUTIONS. Under limited circumstances, as described below, other Participant contributions may be accepted by the Plan. (a) Characterization. The contributions made pursuant to this Section 4.7 are distinct from those made pursuant to Section 4.5 as to the character of such contributions. Whereas Section 4.5 contributions are classified as County, or other Maryland Employer, contributions picked up from the pay of Participants, contributions made pursuant to this Section 4.7 are either made directly by the Participant or transferred directly from another Maryland Employer Retirement Plan. Notwithstanding any provision of this Plan to the contrary, benefits with respect to Participants who transfer employment between Maryland governmental employers shall be governed by Title 37 of the State Personnel and Pensions Article of the Annotated Code of Maryland. (b) Types of Contributions. (i) Leave of Absence Purchase of Service Credit . A Participant on a Leave of Absence who elects to purchase service credit pursuant to Section 3.1 shall contribute to the Plan the amount required under Section 3.1. (ii) Direct Transfer From Another Maryland Employer Plan. The Trustees shall accept a direct transfer of after-tax Participant contributions, together with interest thereon, from another Maryland Employer, provided such contributions were made by a Covered Employee who elects to transfer service from another Maryland Employer Retirement Plan, as described in Section 3.3(a)(i). (iii) Cash-Out Restoration. If, after a Termination Date: (i) a Participant receives a Cash-Out (either voluntarily or automatically) of his or her Employee Contributions Benefit, and (ii) the Participant again becomes a Covered Employee, Years of Service with respect to which the distribution was received will be disregarded. Notwithstanding the preceding sentence, if the Participant: (i) again becomes a Covered Employee, and (ii) contributes to the Plan, on or before his or her Annuity Starting Date, the Actuarial Equivalent of that portion of the Participant’s projected benefit attributable to Years of Service with respect to which the distribution was received, the Participant’s Years of Service before as well as after the Termination Date will be taken into account for vesting and benefit accrual purposes (subject to the remainingapplicable provisions of this Article III3 and subject to Section 65.68). (iv) PEP\CETA Purchase of Service Credit. A Participant who elects to purchase credit for service performed under the federal government PEP or CETA programs, as described in Section 3.3(a)(iii), shall contribute to the Plan the Actuarial Equivalent of his or her projected benefit attributable to such service. (v)Other Purchases of Service Credit. A Participant who elects to WashingtonCounty\Pension Plan 2021 0112 18 correction to section reference change to permit contributions based on new section 3.3(a)(v) purchase credit for service, as described in Section 3.3(a)(v), shall contribute to the Plan the Actuarial Equivalent of his or her projected benefit attributable to such service. (c) Procedures. All Participant contributions or transfers made pursuant to this Section 4.7 shall be paid to the Trust. (d) Vesting of Participant Contributions. Notwithstanding any provision of this Plan to the contrary, Participant contributions made to the Plan pursuant to this Section 4.7 are fully vested at all times. (e) Payment of Benefits. Subject to the right of withdrawal described in Section 4.8, benefits purchased from the Participant’s contributions are payable at the same time, in the same manner, and, in the event of the Participant’s death, to the same Beneficiary as the remainder of the Participant’s Accrued Benefit. (f) Plan Termination. Notwithstanding any provision of Section 9.3, if the Plan is terminated, distribution to each Participant of the portion of his or her Accrued Benefit that is attributable to Participant contributions under this Section 4.7 or Rollover Contributions under Section 4.6 shall be treated as a priority distribution ahead of any other distribution to Participants based upon the remainder of the Trust. 4.8 WITHDRAWAL OF EMPLOYEE CONTRIBUTION BENEFIT. A Participant who has reached a Termination Date and is credited with at least five Years of Service may elect, at any time, to receive a Cash-Out of his or her Employee Contributions Benefit (including contributions described in Sections 4.5 and 4.7) by filing a written notice with the Coordinator. A Participant who has reached a Termination Date without being credited with at least five Years of Service automatically will have a Cash-Out of his or her Employee Contributions Benefit which will be paid as soon as administratively feasible following the Termination Date. In either case, a Cash-Out shall constitute full payment of all benefits due to the Participant under the Plan. A Participant who receives a Cash-Out pursuant to this Section 4.8, forfeits the entire remaining portion of his or her Accrued Benefit. Any forfeited amount is subject to restoration as provided in Section 4.7(b)(iii). ARTICLE 5 RETIREMENT BENEFITS 5.1 NORMAL RETIREMENT BENEFITS. Subject to any limitations provided under the Plan, each Participant who is a Covered Employee on his or her Normal Retirement Age shall be 100% vested in his or her Plan benefit and shall be entitled to receive a monthly pension under this Plan, which shall commence at the later of the Participant’s Normal Retirement Date or the first day of the month coincident with or next following the date of the Participant’s actual retirement and continuing for the life of the Participant. The amount of the monthly pension will be one-twelfth of two percent of the Participant’s Average Compensation multiplied by his or her Years of Service. For purposes of the preceding sentence, a Participant’s Years of Service greater than 50 shall be disregarded. 5.2 LATE RETIREMENT BENEFITS. Subject to the requirements of Section 5.9, if a Participant remains a Covered Employee after the Participant’s Normal Retirement Date, the WashingtonCounty\Pension Plan 2021 0112 19 Participant’s retirement benefits under the Plan shall not commence until the first day of the month coincident with or next following the Participant’s Termination Date. The amount of the Participant’s monthly pension will be the amount determined as provided in Section 5.1 as if the Participant had retired on his or her Normal Retirement Date, but adjusted by including any additional Years of Service that accrued after the Participant’s Normal Retirement Date (but only to the extent that total Years of Service do not exceed 50) and by taking into account any increases in Average Compensation which may be generated by increases in Compensation earned since his or her Normal Retirement Date. 5.3 EARLY RETIREMENT BENEFITS. If a Participant shall, for any reason except death, retire on or after his or her Early Retirement Date and before his or her Normal Retirement Date, the Participant’s retirement shall be considered as Early Retirement. Such a Participant may elect to receive an Early Retirement benefit (payable in accordance with the provisions of Section 5.4) which shall commence on the Participant’s Normal Retirement Date or, at the election of the Participant, may commence on the first day of any month following his or her Early Retirement Date and on or before his or her Normal Retirement Date (such commencement date to be determined by the Participant by notice to the Committee in accordance with the rules adopted by the Committee). If a Participant’s Early Retirement benefit commences prior to the Participant’s Normal Retirement Date, such benefit shall be the pension benefit as computed under Section 5.1, reduced by one-half of one percent (0.5%) for each month by which the Participant’s Annuity Starting Date precedes his or her Normal Retirement Date (determined as described in Section 1.3). 5.4 FORMS OF BENEFITS. (a) Normal Form of Benefit. A Participant’s monthly pension benefit, as computed in Section 5.1 above, shall be paid for the Participant’s lifetime. Notwithstanding the preceding, if a Participant who elects to receive payment in the normal form of benefit payment dies before receiving in payments the value of his or her Employee Contributions Benefit, determined at the time of his or her Annuity Starting Date, the balance of the value of his or her Employee Contributions Benefit shall be paid to his or her Beneficiary. (b) Actuarial Equivalent Value Options. In lieu of receiving the monthly pension benefit provided in Section 5.4(a) above, a Participant may elect (as provided in (c), below) to receive his or her pension benefit payable in accordance with one of the following options, which options are of Actuarial Equivalent Value to the benefit to which the Participant was entitled under Section 5.4(a). The options available to a Participant are: (i) Life Annuity With Period Certain. A life annuity with five, ten (10) or 15 years certain; (ii) Joint and Survivor Annuity. A joint and 50%, 66-2/3 % or 100% survivor annuity. Notwithstanding the preceding, if a Participant who elects to receive payment in the form of a joint and survivor annuity and the Participant’s designated survivor dies before receiving in payments the value of his or her Employee Contributions Benefit, determined at the time of his or her Annuity Starting Date, the balance of the value of the Participant’s Employee Contributions Benefit shall be paid to his or her Beneficiary; (iii) Special Option. Subject to the approval of the Administrator, and the requirements of applicable law, a Participant may make a written request to the Coordinator for any WashingtonCounty\Pension Plan 2021 0112 20 other form of benefit. The determination of whether to provide a form of benefit under this Section 5.4(b)(iii) will be made by the Administrator, in its sole discretion. The Administrator’s determination is final and binding and is not subject to review. (iv) Lump Sum Option. The lump sum option is a Cash-Out distribution of the Participant’s Employee Contributions Benefit, as described in Section 4.8, in lieu of all other benefits under the Plan. (v) Social Security Step-Up Option. The Social Security Step-Up Option, is an annuity that is designed to provide the Participant with a series of payments which, when combined with Social Security benefits received by the Participant, provides a series of substantially equal payments over the lifetime of the Participant. For purposes of this section, it will be assumed that the Participant will begin to receive Social Security benefits at age 62 (whether or not the Participant actually begins to receive Social Security benefits at age 62). (c) Election of Options. An election of an optional form of benefit under Section 5.4(b) above must be in writing (on a form provided by the Administrator) filed with the Administrator prior to the commencement of retirement benefit payments. If no election is made, then the normal form of benefit in Section 5.4(a), will be deemed to have been elected by the Participant. Once an election of an optional benefit form has been made and filed with the Administrator or has been deemed to have been made, and unless it is rescinded or changed before the commencement of benefit payments or before the purchase of an annuity that will pay the Participant’s benefits, it cannot be rescinded or changed by the Participant. (d) Method of Payment. All benefit distributions shall be in cash (or in annuity contracts as provided herein). The County shall determine, in its discretion, whether the distribution shall be funded through periodic payments made directly from the Trust, or through the purchase of annuity contracts, or whether a combination of such methods of distribution shall be used, and the County shall give to the Trustees such directions and information as may be necessary for the Trustees to carry out the decision of the County. If the County determines that any part of the distribution is to be funded through purchase of an annuity contract for a Participant, the County shall select the form of contract (including a variable annuity) to be purchased and shall direct the Trustees to pay the premium to the issuing company. The County shall direct that all right, title and interest in such contract shall remain in the Trustees under the terms of the Plan and the Participant shall have no right, title or interest therein except to receive the payments, and to change the Beneficiary from time to time. Alternatively, the County may direct that the contract be purchased in the name of the Participant and distributed to him or her free and clear of the Trust, in which case: (i) the contract shall be issued so as to be nontransferable, (ii) it shall not contain a death benefit in excess of the death benefit provided in Article 7 or in this Article 5, and (iii) it shall not contain provisions that expand upon, change or eliminate any Plan provisions applicable to distributions in annuity form. 5.5 PAYMENTS TO MINORS AND INCOMPETENTS. If the Administrator shall receive evidence satisfactory to it (a) that a Participant or Beneficiary entitled to receive any benefit under this Plan is, at the time when such benefit becomes payable, a minor, or is physically or mentally incompetent to receive such benefit and to give a valid release therefor, (b) that another person or an institution is then maintaining or has custody of such Participant or Beneficiary, and (c) that no guardian, committee or other representative of the estate of such Participant or Beneficiary has been duly appointed, the Administrator may authorize the Trustee to make payment of the benefit WashingtonCounty\Pension Plan 2021 0112 21 otherwise payable to such Participant or Beneficiary to such other person or institution, including a custodian under a Uniform Gifts to Minors Act or corresponding legislation (who shall be an adult, a guardian of the minor or a trust company), and the release given by such other person or institution shall be a valid and complete discharge for the payment of such benefit. 5.6 NON-LOCATABLE PARTICIPANTS. The Administrator shall make a reasonable effort to locate all persons entitled to benefits under the Plan. Should the Administrator be unable to locate any person entitled to benefits, such benefits will remain in the Fund and shall be payable to such person at any future date that such person is located by the Administrator. Before the Administrator can deem that a person cannot be located, the Administrator shall send a certified letter to such person at his or her last known address advising the person that benefit payments shall be suspended unless the person responds to such certified letter. 5.7 DISABILITY BENEFITS. The Plan shall pay disability benefits determined in accordance with the following provisions: (a) Ordinary Disability. (i) Subject to Section 5.7(c), if a Participant who has completed at least five Years of Service reaches a Termination Date by reason of total and permanent disability (as defined in Section 5.7(a)(ii)), he or she shall be entitled to receive a monthly disability benefit equal to the greater of (A) a monthly amount equal to one-twelfth (1/12) of 25% of his or her Average Compensation determined at the time his or her disability is incurred, or (B) the Participant’s Accrued Benefit at the time his or her disability is incurred. (ii) For purposes of this Section 5.7(a), a Participant shall be considered totally and permanently disabled if (A) the Committee determines, on the basis of a medical examination conducted by a physician or physicians selected by the County, that he or she is totally and permanently prevented from engaging in any occupation or employment for remuneration or profit, and that such condition was not a result of bodily injury in the performance of duty with the County or occupational disease incurred in the performance of duty with the County; and (B) the Participant is eligible for disability benefits under the provisions of the federal Social Security Act as in effect on the date the Participant otherwise becomes eligible for disability benefits under this Section 5.7(a). (iii) A Participant ceases to qualify for disability benefits under this Section 5.7(a) on the earliest of (A) the date the Participant is no longer eligible for disability benefits under the provisions of the Social Security Act; (B) the date the Participant refuses to submit a report of his or her total earnings when requested by the County if he or she subsequently engages in an occupation or employment for remuneration or profit (other than for purposes of rehabilitation as approved by the Committee); and (C) the date the Participant attains age 65 (for a Participant whose disability is incurred on or before age 60) or the five-year anniversary of the date his or her disability benefits under this Section 5.7 commence (for a Participant whose disability is incurred after age 60). For any disability benefits to be paid under this Section 5.7(a) when the Participant becomes engaged in an occupation or employment for remuneration or profit, the Participant shall be required to report on an annual basis his or her total earnings from that occupation or employment and to provide the Committee with documents satisfactory to the Committee, including his or her federal income tax return, that will substantiate the earnings being reported. WashingtonCounty\Pension Plan 2021 0112 22 (b) Line of Duty Disability. (i) Subject to Section 5.7(c), if a Participant (regardless of length of service) reaches a Termination Date by reason of total and permanent disability (as defined in Section 5.7(a)(ii)), incurred as a result of an accident or injury which has been ruled compensable under the Maryland Workers’ Compensation Act, the Participant will be entitled to receive a monthly benefit equal to the lesser of (A) the sum of (1) one-twelfth (1/12) of 66-2/3% of his or her Average Compensation determined at the time the disability is incurred, and (2) the Actuarial Equivalent of his or her Employee Contributions Benefit, or (B) one-twelfth (1/12)one-twelfth of his or her Average Compensation determined at the time the disability is incurred. (ii) For purposes of this Section 5.7(b), a Participant will be considered totally and permanently disabled if the Committee determines, on the basis of a medical examination conducted by a physician or physicians selected by the County, that (A) the Participant is totally and permanently incapacitated as the natural and proximate result of bodily injury in the performance of his or her regular occupation with the County or occupational disease incurred in the performance of duty with the County at some definite time or place, without willful negligence on the Covered Employee’s part; and (B) the Participant is unable to engage in his or her regular occupation with the County as a Covered Employee or to be employed by the County in some other position for which he or she is suited or which is appropriate given the Participant’s training and experience and (C) the Participant is eligible for disability benefits under the provisions of the federal Social Security Act as in effect on the date he or she otherwise becomes eligible for disability benefits under this Section 5.7(b). (iii) A Participant ceases to qualify for disability benefits under this Section 5.7(b) on the earliest of (A) the date on which the Committee determines, on the basis of a medical examination conducted by a physician or physicians selected by the County, that the Participant is no longer totally and permanently incapacitated for duty or has sufficiently recovered but refuses to resume his or her regular occupation as a Covered Employee or to be reemployed by the County in some other position for which he or she is suited or which is appropriate given the Participant’s training and experience; (B) the date on which the Participant refuses to undergo a medical examination requested by the Committee, provided such a medical examination may not be required more often than once a year; and (C) the date on which the Participant attains age 65 (for a Participant whose disability is incurred on or before age 60) or the five-year anniversary of the date disability benefits under this Section 5.7(b) commence (for a Participant whose disability is incurred after age 60). (c) General Provisions Relating to Disability. (i) Disability benefits shall commence on the first day of the month coincident with or next following the later of (A) the determination of disability by the Committee, and (B) the date the Participant has exhausted all sick leave and any accident and sickness benefits (other than long-term disability) from other programs, exclusive of Social Security, to which the County makes contributions. (ii) The benefits payable pursuant to this Section 5.7 shall be payable in the Plan’s normal form of benefit unless an optional form of payment has been elected pursuant to WashingtonCounty\Pension Plan 2021 0112 23 Section 5.4. (iii) Notwithstanding Sections 5.7(a)(ii) and 5.7(b)(ii), total and permanent disability under this Section 65.47 shall not include any injury or disease that results from (a) the Participant currently engaging in the illegal use of drugs or narcotics; (b) the Participant inflicting a purposefully self-inflicted injury (while sane or insane); (c) the Participant engaging in any illegal or criminal enterprise or activity; (d) the Participant working on the job while under the influence of alcohol; or (e) the Participant engaging in military service (except to the extent such exclusion is prohibited by applicable law). (iv) Except as provided in Section 5.7(d), Years of Service shall not be credited for periods during which the Participant received disability benefits pursuant to this Section 5.7. (v) Benefits with respect to a Participant who is eligible for or has commenced receiving benefits under this Section 5.7 are payable only as provided in Article 7. (vi) A Participant who is on a Leave of Absence is not eligible to receive disability benefits pursuant to this Section 5.7. (d) Change in Amount of Benefits. Notwithstanding any of the foregoing provisions of this Section 5.7, if a Participant incurs a disability on or before age 60, as of the first day of the month coincident with or next following his or her sixty-fifth (65th) birthday, the Participant will no longer receive the monthly disability benefit calculated pursuant to Section 5.7, but instead shall begin receiving a monthly benefit equal to the amount determined under Section 5.4, with (A) Years of Service credited as if the Participant had remained in active service through his or her Normal Retirement Date, and (B) Average Compensation based on the Participant’s Average Compensation on the date he or she incurred the disability. In no case will the Participant be permitted to change the form of payment. Notwithstanding any of the foregoing provisions of this Section 5.7, if a Participant incurs a disability on or after attaining age 60, as of the first day of the month coincident with or next following the five-year anniversary of the date his or her disability benefits pursuant to this Section 5.7 commence, the Participant will no longer receive the monthly disability benefit calculated pursuant to Section 5.7, but instead will begin receiving a monthly benefit equal to the amount determined under Section 5.4 with (A) Years of Service credited as if the Participant had remained in active service through the five-year anniversary of the date disability benefits commenced, and (B) Average Compensation based on the Participant’s Average Compensation on the date he or she incurred the disability. In no case will the Participant be permitted to change the form of payment. 5.8 MAXIMUM LIMITATION ON BENEFITS. (a)(a)In General. To the extent the provisions of Code section 415 are applicable to the Plan, in no event shall any benefit be payable from this Plan, nor contribution be permitted to this Plan, if such benefit or contribution would cause the Plan or any other plan maintained by the Employer to violate the limitations of section 415 of the Code and the regulations thereunder. For purposes of the Plan’s compliance with Code Section 415, “compensation” means compensation as defined in Treasury Regulations Section 1.415(c)-2. WashingtonCounty\Pension Plan 2021 0112 24 (b)(b) Additional Rules for Certain Employee Contributions . This Section 5.8(b) applies only to the extent, if any, that any employee contributions under Section 4.7 are required to be treated like contributions to a defined contribution plan for purposes of Code Section 415(c) and only with respect to such contributions or other amounts that would be considered annual additions to a contribution plan for purposes of Code Section 415(c). Notwithstanding any other provision of this Plan, a Participant’s total annual additions under this Plan for any Plan Year shall not exceed the lesser of (a) $5 36,000 (for the Plan Year beginning in 20159 (as indexed for later years) or (b) 100% of the Participant’s compensation for such Plan Year. “Annual additions” for this purpose means the sum of (i) contributions under Section 4.7 of this Plan allocable to the Participant’s Plan Account that are determined to be subject to the Code §415(c) limit, (ii) any forfeitures allocable to the Participant’s Plan Account and (iii) amounts described in Code §§401(h) and 419A(f)(2). If a Participant in this Plan participates in any defined contribution plan sponsored by the Employer which is qualified under Code §401(a), his or her annual additions under such plan shall be aggregated with his or her annual additions under this Plan, if any, and his or her annual additions under this Plan shall be reduced, if necessary, so that the aggregate of such annual additions does not exceed the limitations set forth in this Section. 5.9 DISTRIBUTION REQUIREMENTS. (a) General Rule. This Section is included in the Plan to comply with Code §401(a)(9) and the regulations thereunder. To the extent that there is any conflict between the provisions of Code §401(a)(9) and the regulations thereunder and any other provision in the Plan, the provisions of Code §401(a)(9) and the regulations thereunder will control. (b) Commencement of Benefits. The distribution of benefits to a Participant who continues employment with the County beyond the Participant’s Normal Retirement Date must commence by the first day of April of the calendar year following the later of the calendar year in which the Participant terminates employment with the County or the calendar year in which the Participant attains age 70½. For distributions under the Plan made in calendar years beginning on or after January 1, 200372 (age 70½ for any Participant who reached age 70½ before January 1, 2020). Notwithstanding any provision of the Plan to the contrary, the Plan will apply the minimum distribution requirements of Code §401(a)(9), to the extent, that they are applicable to a governmental plan, in accordance with the Temporary and Final Regulations under Code §401(a)(9) that were released in April 2002, nincluding Treasury Regulation §1.401(a)(9)-2. Notwithstanding any other provision of the Plan to the contrary, the Plan shall be interpreted in a manner consistent with Sections 114 and 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”) and subsequent guidance issued under the SECURE Act (to the extent such guidance is applicable to a govermental plan), and such guidance is incorporated in this Plan by reference, effective as of the effective dates specified in Sections §§114 and 401 of the SECURE Act with respect to the Plan . (c) Death Distribution Provisions WashingtonCounty\Pension Plan 2021 0112 25 Required revisions to conform to recent changes in applicable law, including increase in age when required distributions must commence from 70½ to 72. (i) Death After Distribution. If the Participant dies after distribution of his or her interest has commenced, the remaining portion of such interest, if any, will be distributed pursuant to the form in which the Participant’s interest was being paid prior to the Participant’s death. (ii) Death Before Distribution. If the Participant dies before distribution of his or her interest commences, any benefits payable because of the Participant’s death will be distributed pursuant to the provisions of Article 7. If the Participant’s spouse is not the beneficiary, the method of distribution must satisfy the incidental death benefit requirements specified in §401(a)(9)(G) of the Code and regulation §1.401(a)(9)-2. 5.10 DETERMINATION OF ACTUARIAL EQUIVALENCE . For purposes of determining present values and lump sum amounts or any optional form of benefit or for any other calculation of Actuarial Equivalent Value that is necessary or appropriate under the terms of the Plan, the Plan will use the UP 84 Mortality Table and an 8.00% annual interest ratethe actuarial rate approved by the County Commissioners that is in effect at the time of any calculation . 5.11 DIRECT ROLLOVERS. Notwithstanding any other provision of the Plan to the contrary, any Distributee who is to receive an Eligible Rollover Distribution may elect the direct trustee-to-trustee rollover of the distribution to an Eligible Retirement Plan. A direct rollover election must be made pursuant to the procedures established by the Plan Administrator and must specify the Eligible Retirement Plan to which the direct rollover is to be made. If the Distributee elects a direct rollover as permitted hereunder, the Plan Administrator shall make the rollover as elected. For purposes of this Section, the term “Eligible Rollover Distribution” has the meaning given such term in Code §401(a)(31)(C) and currently means any distribution of all or any portion of the balance to the credit of the Distributee, except (i) any distribution that is one of a series of substantially equal periodic payments (not less frequent than annual) made for the life (or life expectancy) of the Distributee or the joint lives (or joint life expectancies) of the Distributee and the Distributee’s designated beneficiary, or for a specified period of 10 years or more, (ii) any distribution to the extent such distribution is required under Code §401(a)(9), and (iii) the portion of any distribution that is not includable in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities). For purposes of this Section, the term Eligible Retirement Plan has the meaning given such term in Code §401(a)(31)(D) and currently means (i) an individual retirement account described in Code §408(a), (ii) an individual retirement annuity described in Code §408(b) (other than an endowment contract), (iii) an annuity plan described in Code §403(a), (iv) a qualified trust that is a defined contribution plan described in Code §401(a), the terms of which permit the acceptance of direct rollovers, (v) an annuity contract described in Code §403(b), (vi) an eligible plan under Code §457(b) which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state and which agrees to separately account for amounts transferred into such plan from this Plan, and (vii) effective January 1, 2008, a Roth IRA described in Code §408A, provided the requirements of Code §408A and the Treasury regulations issued thereunder are satisfied. For purposes of this Section, the term Distributee includes the Participant and the Participant’s surviving spouse. In addition, Distributee includes the Participant’s spouse or former spouse who is the alternate payee under a Qualified Domestic Relations Order, as defined in Code §414(p), with respect to the payee’s interest under the Plan. In addition, for distributions to Eligible WashingtonCounty\Pension Plan 2021 0112 26 change requested by staff--allows a change in actuarial rate by Commissioners without the need for an amendment. Retirement Plans described in (i) and (ii) of the preceding paragraph, Distributee also includes the Participant’s surviving non-spouse Beneficiary who is a designated beneficiary within the meaning of Code §401(a)(9)(E). 5.12 MILITARY SERVICE BENEFITS. Notwithstanding any provision of this Plan to the contrary, contributions, benefits and service credit with respect to qualified military service will be provided in accordance with §414(u) of the Code. 5.13 IN-SERVICE RETIREMENT BENEFIT. Prior to July 1, 2019, a Participant was eligible to elect an in-service retirement, in accordance with procedures that applied under the Plan before that date, if he or she was eligible for Normal Retirement. This benefit is no longer available to any Participant who did not elect the benefit before July 1, 2019. For anyone who properly elected that benefit before that date, the provisions of this Section 5.13 will continue to apply. (a)As of the effective date of the Participant’s in-service retirement, the Administrator determined the Participant’s Accrued Benefit, and commenced paying the Participant’s Accrued Benefit in the form of payment elected by the Participant as provided in Section 5.4. (b)The in-service retirement shall be an actual retirement for all purposes under the Plan. (c)A Participant who is receiving in-service retirement payments may not receive credit for Years of Service for any period of in-service retirement. (d)A Participant’s compensation during the in-service retirement period may not be: (i)subject to the employer pickup provisions of Section 4.5 or any reduction as an employee contribution for pension or retirement purposes, or (ii)used to increase the Participant’s Average Compensation. (e)During the period of in-service retirement, the Participant shall: (i)continue to receive any benefits to which he or she is entitled as an employee of Washington County, (ii)be subject to the personnel law, regulations and policies applicable to an employee of Washington County, and (iii)receive retirement benefits only to the extent provided in this Article. (f)When a Participant who is receiving in-service retirement payments terminates employment, the Trustee shall continue to pay the Participant’s retirement benefits in the same amount and form elected by the Participant upon his or her in-service retirement. (g)If a Participant who is receiving in-service retirement payments dies, the Participant’s Beneficiary will be entitled to any death benefits payable under Section 7.2 for a WashingtonCounty\Pension Plan 2021 0112 27 At 4/23/2019 meeting, Commissioners approved the removal of the In-service Retirement Benefit, effective July 1, 2019. The language in this new Section 5.13 was taken from the previous language of Article 6A and is included only to apply to people who elected this benefit when it was available. This language can be deleted once it no longer applies to any current participant. Participant who dies after benefits begin. ARTICLE 6 DEFERRED RETIREMENT OPTION PROGRAM 6.1 DEFINITIONS. In this Article, the following words have the meanings indicated: (a) “DROP” means the Deferred Retirement Option Program established, effective July 1, 2001, under this Article 6. (b) “DROP Participant” means a Participant in the Plan who: (i) is eligible to participate in the DROP, as provided below, and (ii) elects to participate in the DROP, as provided below. (c) “DROP Account” means the dollars allocated to a DROP Participant pursuant to this Article. Such accounts will be maintained by the Trustee as entries on its books. The Trustee is not required to set up individual accounts for each DROP Participant. 6.2 ELIGIBILITY FOR DROP. Effective July 1, 2001, aA Participant is eligible to participate in the DROP if he or she is eligible for Early or Normal Retirement. 6.3 DURATION OF DROP. An eligible Participant may elect to participate in the DROP for a period not less than one (1) year nor more than five (5) years. 6.4 APPLICATIONS FOR DROP PARTICIPATION. (a)(a)An eligible Participant who elects to participate in the DROP shall complete and submit a written election form to the Administrator, on the form provided by the Administrator, stating: (i)(i)the Participant’s intention to participate in the DROP and to resign thereafter, (ii)(ii)the period that the Participant desires to participate in the DROP (not to be less than one (1) year or more than five (5) years), (iii)(iii)the Participant’s acknowledgment that his or her Accrued Benefit will be frozen as of the first day of his or her participation in the DROP, and (iv)(iv)any other information required by the Administrator or the Trustees to administer the DROP. (b)(b)Subject to Section 6A5.2(c)13, a Participant’s election to participate in the DROP is irrevocable once DROP participation has begun as provided below. 6.5 DROP PARTICIPATION. WashingtonCounty\Pension Plan 2021 0112 28 revised section reference to refer to new Section 5.13 instead of former Section 6A.2 (a) A Participant’s participation in DROP begins on the first day of the month following acceptance by the Administrator of the Participant’s election form and any other information required by the Administrator. (b) A DROP Participant’s participation in the DROP ends on the first day of the month coincident with or next following: (i) the date that the DROP Participant separates from employment with the Employer, (ii) the date that the DROP Participant dies, or (iii) the date that the DROP Participant specifies as the end of the DROP period that is earlier than the date specified under Section 6.4(a)(ii), by delivering to the Administrator written notice of the earlier end date and the intent of the DROP Participant to terminate employment on such earlier date. 6.6 DROP BENEFIT. (a) As of the effective date of participation in the DROP, the Administrator shall determine the DROP Participant’s Accrued Benefit. (b) During the period that a DROP Participant participates in the DROP, the Administrator shall direct the Trustee to: (i) credit the DROP Participant’s monthly pension benefit to the DROP Account for the DROP Participant’s benefit, and (ii) accrue interest on the amounts calculated under subparagraph (i) for the DROP Participant at the rate of (A) six percent (6%) aper year, compounded annually, for anyone who becomes a DROP Participant before January 1, 2020 or (B) four percent per year, compounded annually, for anyone who becomes a DROP Participant on or after January 1, 2020 . (c) A DROP Participant may not receive credit for Years of Service during the period that the DROP member participates in the DROP. (d) A DROP Participant’s compensation during the DROP period may not be: (i) subject to the employer pickup provisions of Section 4.5 or any reduction as an employee contribution for pension or retirement purposes, or (ii) used to increase the DROP Participant’s Average Compensation. (e) During the DROP period, the DROP participant shall: (i) continue to receive any benefits to which he or she is entitled as an employee of Washington County, WashingtonCounty\Pension Plan 2021 0112 29 The above change was approved by Commissioners on 4/23/2019. The 4% rate applies only to people entering DROP in 2020 or later. (ii) be subject to the personnel law, regulations and policies applicable to an employee of Washington County, and (iii) receive retirement benefits only to the extent provided in this Article. (f) Each Plan Year, the Administrator shall provide a DROP Participant with a written accounting of the DROP Participant’s balance in the DROP Account. Participant DROP Accounts shall be maintained by the Administrator as entries on its books. No money shall actually be paid into any DROP Account. No assets or funds shall be paid to, held in or invested in any separate trust. 6.7 PAYMENT OF DROP ACCOUNT. (a) At the end of the DROP period, a DROP Participant who terminates employment may request a distribution of the DROP Account in the form of a lump sum or in any other form permitted under the Plan. Anyeither Option (1) a lump sum distribution may be taken in cash orof the DROP Participant’s entire DROP Account balance, or Option (2) an increase (or “bump up”) to the form of benefit in which the Participant elects to receive the Participant’s remaining Accrued Benefit. For example, if the DROP Participant elects Option (2) and also elects to receive his or her Accrued Benefit in the Plan’s normal form of benefit (monthly annuity payments for life, as described in Section 5.4(a)), the value of the Participant’s monthly annuity retirement payments would be actuarially increased (“bumped up”) to reflect the value of the DROP Account. A DROP Participant must choose either Option (1) or Option (2). The chosen option will apply to the Participant’s entire DROP Account. If the DROP Participant elects to receive the value of the DROP Account in the form of a lump sum, the Participant may elect to have the lump sum distribution (a) paid as a cash distribution to the Participant of the Participant’s entire DROP Account, or (b) treated as an Eligible Rollover Distribution (if applicable) under Section 5.11 equal to the Participant’s entire DROP Account to an Eligible Retirement Plan designated by the Participant, or (c) distributed in any combination of a cash distribution to the Participant and an Eligible Rollover Distribution to a designated Eligible Retirement Plan, with the combined value being equal to the value of the DROP Participant’s entire DROP Account. The amount accrued in the DROP Account will be available as soon as practicable following the end of the DROP period, but not sooner than the first day of the month coincident with or next following the end of the DROP period and not later than the first day of February of the next calendar year following the year of the termination of employment. Alternatively, he or she may elect, in a format acceptable to the Administrator, to have the amount accrued in the DROP Account added to his or her Employee Contributions Benefit. Notwithstanding anything in the Plan to the contrary, no interest will accrue on the Participant’s DROP Account after the first day of the month coincident with or next following the end of the DROP period. (b) If the DROP Participant has died, the amount in the Participant’s DROP Account will be paid to the Participant’s Beneficiary or may be treated as an Eligible Rollover Distribution (if applicable) under Section 5.11. The amount in the DROP Account will be available as soon as practicable following the DROP Participant’s death, but not sooner than the first day of the month coincident with or next following the end of the DROP period and not later than the first day of February of the next calendar year following the year of the termination of employment. WashingtonCounty\Pension Plan 2021 0112 30 Section 6.7(a) has been revised to more accurately reflect how the benefit is administered. 6.8 BENEFITS PAYABLE UPON TERMINATION OF EMPLOYMENT . (a) If a DROP Participant terminates employment at the end of the DROP period, the Trustee shall pay his or her Accrued Benefit, calculated as outlined above as of the beginning of the DROP period, in any form permitted under the Plan. (b) If a DROP Participant dies before the end of the DROP period, the Participant’s Beneficiary will be entitled to any death benefits payable under the terms of the Plan, based on the Participant’s Accrued Benefit, calculated as outlined above as of the beginning of the DROP period, in any form permitted under the Plan. ARTICLE 6A IN-SERVICE RETIREMENT PROGRAM 6A.1 ELIGIBILITY FOR IN-SERVICE RETIREMENT. Effective January 1, 2013, a Participant is eligible to elect an in-service retirement if he or she is eligible for Normal Retirement. 6A.2 APPLICATIONS FOR IN-SERVICE RETIREMENT. (a) An eligible Participant who elects in-service retirement shall complete and submit a written election form to the Administrator, on the form provided by the Administrator, stating: (i) the Participant’s intention to elect an in-service retirement, (ii) the Participant’s acknowledgment that his or her Accrued Benefit will be frozen as of the first day of his or her in-service retirement, and (iii) any other information required by the Administrator or the Trustees to administer the in-service retirement. (b) A Participant’s election of in-service retirement is irrevocable once in-service retirement payments have begun as provided below. (c) Notwithstanding anything in the Plan to the contrary, any DROP Participant who has reached Normal Retirement Age and who is a DROP Participant as of the later of (i) January 1, 2013 or (ii) the date the DROP Participant first receives notification of the option to elect an in-service retirement benefit, may make a one-time irrevocable election to receive in-service retirement payments as provided in this Article 6A. At the option of the DROP Participant, the payment of the DROP Account of a Participant who makes this conversion election will be made either: (i) in a lump sum upon the effective date of the conversion election as provided in Section 6A.3, in which case the Participant will no longer participate in the DROP feature of the Plan provided for in Article 6; or (ii) at the end of the DROP period in accordance with Article 6, in which case the DROP Account would continue to accrue interest as provided in and subject to the provisions of Article 6. WashingtonCounty\Pension Plan 2021 0112 31 Deleted to reflect elimination of benefit based on 4/23/2019 action by Commissioners. Still relevant language has been moved to Section 5.13. 6A.3 IN-SERVICE RETIREMENT EFFECTIVE DATE. A Participant’s in-service retirement begins on the first day of the month following acceptance by the Administrator of the Participant’s election form and any other information required by the Administrator. 6A.4 IN-SERVICE RETIREMENT BENEFIT . (a) As of the effective date of the Participant’s in-service retirement, the Administrator shall determine the Participant’s Accrued Benefit, and shall pay the Participant’s Accrued Benefit in the form of payment elected by the Participant as provided in Section 5.4. (b) The in-service retirement shall be an actual retirement for all purposes under the Plan. (c) A Participant who is receiving in-service retirement payments may not receive credit for Years of Service for any period of in-service retirement. (d) A Participant’s compensation during the in-service retirement period may not be: (i) subject to the employer pickup provisions of Section 4.5 or any reduction as an employee contribution for pension or retirement purposes, or (ii) used to increase the Participant’s Average Compensation. (e) During the period of in-service retirement, the Participant shall: (i) continue to receive any benefits to which he or she is entitled as an employee of Washington County, (ii) be subject to the personnel law, regulations and policies applicable to an employee of Washington County, and (iii) receive retirement benefits only to the extent provided in this Article. 6A.5 BENEFITS PAYABLE UPON TERMINATION OF EMPLOYMENT. (a) When a Participant who is receiving in-service retirement payments terminates employment, the Trustee shall continue to pay the Participant’s retirement benefits in the same amount and form elected by the Participant upon his or her in-service retirement. (b) If a Participant who is receiving in-service retirement payments dies, the Participant’s Beneficiary will be entitled to any death benefits payable under Section 7.2 of the Plan for a Participant who dies after benefits begin. ARTICLE 7 DEATH BENEFITS 7.1 DEATH AFTER RETIREMENT BUT BEFORE BENEFITS BEGIN . Except as provided in Section 7.3, no death benefits are payable on account of a Participant who dies after his or her Termination Date and before the payments of his or her benefits under the Plan begin. WashingtonCounty\Pension Plan 2021 0112 32 Sect 7.1 revised to clarify that this section applies only to death after termination Not a substantive change. 7.2 DEATH AFTER BENEFITS BEGIN. The death benefits of a Participant who dies after his or her benefits under the Plan begin are those specified, if any, under the form in which the Participant’s benefits were being paid. 7.3 PRERETIREMENT DEATH BENEFITS. (a) General Preretirement Death Benefit. If a Participant dies before his or her Annuity Starting Date, his or her Beneficiary will be entitled to receive as a single lump sum the benefit described in (i) plus that described in (ii). (i) An amount equal to the Participant’s Employee Contributions Benefit. (ii) An amount equal to fifty percent (50%) of the Participant’s Average Compensation determined at the time of death; provided, however, that the benefit provided by this Section 7.3 will be payable only if the Participant dies before his or her Termination Date and after completing one Year of Service. (b) Surviving Spouse Annuity Benefit. If each of the following conditions are met, the surviving spouse of a deceased Participant is entitled to receive a survivor annuity, in lieu of any other Plan benefit: (i) The Participant is married on the date of death; (ii) The Participant’s death occurs before his or her Termination Date; (iii) The Participant has designated his or her surviving spouse as the only primary Beneficiary; (iv) The Participant attained age 55 and was credited with at least 15 Years of Service before his or her death or would have been eligible to receive either normal retirement benefits pursuant to Section 5.1 or early retirement benefits pursuant to Section 5.3 if the Participant had retired on the day before his or her death; and (v) The Participant’s spouse does not elect to receive the benefit provided in Section 7.3(a). For purposes of this Section 7.3(b), a survivor annuity is a monthly benefit commencing in the month next following the Participant’s death, and continuing for the remainder of the spouse’s life, in an amount equal to the benefit the spouse would have received under an immediate joint and 100% survivor annuity pursuant to Section 5.4(b)(ii) if the Participant had retired on the day before his or her death. (c) The Beneficiary of a Participant who dies while on a Leave of Absence shall be entitled to receive death benefits pursuant to this Section 7.3. ARTICLE 8 TERMINATION OF EMPLOYMENT WashingtonCounty\Pension Plan 2021 0112 33 Heading of Sect 7.3 revised to clarify that the section applies only to death before retirement benefits start 8.1 DEFERRED PENSION BENEFITS. If a Participant reaches a Termination Date for any reason other than the Participant’s Normal Retirement, Early Retirement, disability or death, the Participant shall be entitled to receive a deferred pension benefit commencing at the Participant’s Normal Retirement Date and equal to the greater of (i) 100% of the Participant’s Employee Contributions Benefit or (ii) the vested percentage of the Participant’s Accrued Benefit. A Participant’s vested percentage is determined based on Years of Service on the Termination Date, according to the following schedule: YEARS OF SERVICE VESTED PERCENTAGE Less than 5 0% 5 or more 100% Notwithstanding the preceding, (i) a Participant who reaches a Termination Date and is credited with at least five Years of Service may elect to receive a Cash- Out of his or her Employee Contributions Benefit, which may be made at any time after the Termination Date; and (ii) a Participant who reaches a Termination Date and is credited with fewer than five Years of Service will automatically receive a Cash-Out of his or her Employee Contributions Benefit, which will be paid as soon as administratively feasible after the Termination Date. Notwithstanding the above, any automatic Cash-Out of an amount greater than $1,000 (excluding amounts attributable to rollover contributions) will be made as a direct rollover (as defined in Section 5.11) to an individual retirement account described in Code §408(a) for the benefit of the Participant, unless the Participant elects a cash distribution or a rollover or transfer to another Eligible Retirement Plan (as defined in Section 5.11). A direct rollover pursuant to the previous sentence will be made as soon as practicable after the Participant becomes entitled to a distribution. For purposes of this Section, “amounts attributable to rollover contributions” means amounts contributed to the Plan as rollover contributions within the meaning of Code sections 402(c), 403(a)(4), 403(b)(8), 408(d)(3)(A)(ii) and 457(e)(16), together with any earnings or losses allocable to such contributions. ARTICLE 9 AMENDMENT AND TERMINATION 9.1 EMPLOYER’S RIGHT TO AMEND. Subject to applicable labor laws, the County shall have the right to amend this Plan in any and all respects at any time and from time to time, including the right to reduce or suspend contributions; provided, however: (a) that no amendment shall increase the duties or liabilities of the Trustee without its consent; (b) that no amendment shall deprive any Participant of any of the vested accrued benefits to which he or she is entitled to under this Plan; WashingtonCounty\Pension Plan 2021 0112 34 (c) that no amendment shall provide for the use of the Fund other than for the benefit of Participant sParticipants and Beneficiaries, except as provided in Section 9.3; (d) that any amendment may be made retroactively; and (e) that no amendment shall deprive any Participant of any vested interest in his or her Accrued Benefit. 9.2 AMENDMENT PROCEDURE. An amendment made under this Article shall be valid only if it is approved by the County Commissioners of Washington County, by amendment to the Public Local Laws of Washington County. Notwithstanding any other provision of County Law, no County resolution or ordinance that relates to the subject matter of the Plan will be effective with respect to the Plan unless the County acts by ordinance to specifically amend the relevant provisions of the Plan. 9.3 TERMINATION OF THE PLAN. (a) The County reserves the right to terminate all or any portion of the Plan or to terminate or limit the participation of any County in the Plan at any time. (b) In the event of a termination or partial termination, as determined under applicable Internal Revenue Service regulations and rulings, of the Plan, all affected Participants on the date of the termination or partial termination, to the extent required by law, shall have a nonforfeitable right to benefits under this Plan accrued on the date of the termination or partial termination to the extent the same are funded as of such date. In addition, no person who is not a Participant on the date of the termination or, if relevant, a partial termination, may become a Participant on or after that date and no further benefits shall accrue to affected Participants after that date. (c) Upon termination or partial termination of the Plan as described above, the Administrator, to the extent necessary, shall make provision for any expenses of the Plan and the Administrator shall allocate the assets of the Fund, as appropriate. Upon such allocation of assets, the Administrator shall have the authority to direct the liquidation and distribution of the Fund or to continue the operation of the Plan and the Fund in accordance with their provisions as from time to time established, including, as necessary, subsequent allocations of the Fund assets among persons entitled to benefits under this Plan in the manner provided in Section 79.2(d)4. In the event of liquidation, distributions from the Fund on the basis of the most recent allocation of assets, as described in Section 79.2(d)4, may be made in cash or by means of annuity contracts or certificates of equivalent value. 9.4 ALLOCATION AND DISTRIBUTION. This Section shall become operative upon any of the following events: (a) a complete termination of the County’s liability to make further contributions to the Trust; (b) a complete discontinuance of contributions by the County to the Trust; or (c) a complete termination of the Plan. The provisions of this Section 9.4 also shall become operative in the event of a partial termination of the Plan, but only with respect to that portion of the Plan attributable to the Participants to whom the termination is applicable. The effective date of any termination or discontinuance of contributions shall be as set forth in a resolution adopted by the County. Upon the effective date of any such event, then, notwithstanding any other provisions of the Plan, no persons who are not Participants shall be eligible to become Participants, no further WashingtonCounty\Pension Plan 2021 0112 35 corrected section references above. benefits shall accrue and the Accrued Benefits of all Participants not then vested, and not previously forfeited, shall immediately become fully vested. The allocation and distribution of Plan assets upon Plan termination will be made in a manner determined by the Committee to preclude individual discrimination, by the purchase of annuities or other equitable means of distribution. Notwithstanding any provision of this Plan to the contrary, if the balance of the Trust, as of the date of any event specified in this Section 9.3, exceeds the amount required to fully fund the benefits accrued to that date for all Participants who are then active, retired or disabled, the excess amount shall be returned to the County. 9.5 AUTOMATIC TERMINATION OF CONTRIBUTIONS. The liability of the County to make contributions to the Trust shall automatically terminate upon liquidation of the County, upon its adjudication as a bankrupt or upon the making of a general assignment for the benefit of creditors , . 9.6 TERMINATION PROCEDURE. A termination or discontinuance made under this Article shall be valid only if it is approved by the County Commissioners of Washington County, by amendment to the Public Local Laws of Washington County. 9.7 RELEASE AND DISCHARGE OF ADMINISTRATOR. Notwithstanding the above, in case the Plan is terminated in whole or in part, the Administrator, to the extent permitted under applicable law, shall distribute the assets in the Fund. To the extent permitted by applicable law, when the assets in the Fund shall have been so applied or distributed and the accounts of the Fund shall have been so settled, the Administrator shall be released and discharged from all further accountability or liability respecting the Plan and the Fund (or that part of the Fund so applied or distributed if the Plan is terminated only in part) and shall not be responsible in any way for the further disposition of the Fund (or that part of the Fund so applied or distributed, if the Plan is terminated only in part) or any part thereof so applied or distributed. ARTICLE 10 ADMINISTRATION 10.1 ADMINISTRATION. The Administration of this Plan shall be the responsibility of the following named fiduciaries: (a) The Trustee with respect to the management, control and investment of the Trust (except to the extent the Trustee is subject to the direction of the Administrator or an investment manager) and the payment of benefits to Participants and their beneficiaries; (b) The Administrator or other person or persons designated by the Administrator for purposes of determining appeals with respect to denied claims for benefits; and (c) The Administrator with respect to controlling and managing the administration and operation of the Plan as hereinafter set forth. The Administrator may, through a written instrument, designate other persons to carry out some or all of its fiduciary responsibility. The authority of each named fiduciary in its designated area of responsibility as aforesaid shall be exclusive, and no named fiduciary shall have either authority or responsibility to exercise any discretion or control other than as specifically delegated to the named fiduciary WashingtonCounty\Pension Plan 2021 0112 36 hereunder. Any person or group of persons or entity may serve in more than one fiduciary capacity with respect to the Plan. ARTICLE 11 THE ADMINISTRATOR 11.1 MEMBERS. The Administrator shall be the Retirement Committee, as established in Section 11.2. 11.2 RETIREMENT COMMITTEE. Except to the extent that the County has retained any power or authority, or allocated duties and responsibilities to another administrator or other fiduciary, the Retirement Committee shall have full power and authority to administer and operate the Plan in accordance with its terms and in particular the authority contained in this Article 11, and, in acting pursuant thereto, shall have full power and authority to deal with all persons in any matter directly connected with the Plan, including, but not limited to, the Trustees, other fiduciaries, insurance companies, investment advisors, other advisors and specialists, Participants, Beneficiaries and their representatives, in accordance with the following provisions: (a) The Committee shall consist of those individuals who hold the following positions: (i) County Administrator or designee; (ii)Finance DirectorChief Financial Officer or designee; (iii) A County Commissioner, appointed by the County Commissioners as a whole; and (iv) Human Resources Director, as Chairman. In addition to the individuals designated above, until July 1, 2001, the Committee shall also include the following individuals: (v) One representative of the Sheriff’'s Department, recommended by the Sheriff and approved by the County Commissioners; and (vi)ThreeFour representatives of Local 67 of the American Federation of State, County, and Municipal Employees, elected by the union membership. (b) Subject to the right to resign at any time, each member of the Committee shall serve without compensation at the pleasure of the County, and the County may appoint, and may revoke the appointment of, additional members to serve with the Committee as may be determined to be necessary or desirable from time to time. Each member of the Committee, by accepting his or her appointment to the Committee, shall thereby be deemed to have accepted all of the duties and responsibilities of such appointment, and to have agreed to the faithful performance of his or her duties thereunder. WashingtonCounty\Pension Plan 2021 0112 37 Revised to reflect current composition of Committee based on information provided by staff. (c) The Committee shall adopt such formal organization and method of operation as it shall deem desirable for the conduct of its affairs. The Committee shall act as a body, and the individual members of the Committee shall have no powers and duties as such, except as provided herein. The Committee shall act by vote of a majority of its members at the time in office (other than those disqualified from voting pursuant to the Committee’s rules), either at a meeting or in writing without a meeting. (d) Except as otherwise provided in this Plan, the determination of the Committee on any matter pertaining to the Plan within the powers and discretion granted to it shall be final and conclusive on the County, the Trustees, all Participants and Beneficiaries and all those persons dealing in any way or capacity with the Plan. 11.3 RETIREMENT ADVISORY COMMITTEE. There shall be a committee, to be known as the Retirement Advisory Committee, which shall serve as a liaison between the Retirement Committee and Covered Employees. (a) The Retirement Advisory Committee shall consist of 10 Employees appointed by the Board of County Commissioners. (b) The members of the Retirement Advisory Committee shall be invited to actuary and investment overviews and will meet from time-to-time to review the Plan. (c) The Retirement Advisory Committee will present suggestions with respect to the Plan from time-to-time to the Retirement Committee who will determine whether the suggestions should be recommended for approval by the Board of County Commissioners. 11.4 POWERS AND RESPONSIBILITIES. The Administrator shall have the following powers and responsibilities: (a) Under advice of counsel, who may be counsel to the County or counsel of its own selection, construing the Plan, and remedying any ambiguities, inconsistencies or omissions. (b) Determining all questions relative to the eligibility of employees to be Participants and the benefits of Participants or beneficiaries. (c) Establishing reasonable rules for the administration of the Plan. (d) Maintaining appropriate records relating to Participants and their beneficiaries. (e) Communicating the funding policy to the Trustee and to any investment managersmanager or any Investment Committee established by the County whose duties are to determine the investment policy of the Fund. (f) Preparing and filing such reports and returns with respect to the Plan as are required by law. (g) Acting for the County before all persons in any matter directly related to the Plan. WashingtonCounty\Pension Plan 2021 0112 38 Revised based on instructions from staff to reflect that an Investment Committee may be designated as responsible for determining the Plan's investment policy. Note that no such designation is required, this merely permits such a designation. (h) Performing other duties necessary for the administration of this Plan which appear to the Administrator to be necessary or appropriate in orderto properly to administer and operate the Plan. The Administrator shall discharge its duties for the exclusive purpose of providing benefits hereunder and defraying the reasonable expenses of operating the Plan and with the skill, prudence and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims. In carrying out its duties herein, the Administrator shall have discretionary authority to exercise all powers and to make all determinations, consistent with the terms of the Plan, in all matters entrusted to it, and its determinations shall be given deference and shall be final and binding on all interested parties. 11.5 CERTIFICATIONS AND INVESTIGATIONS. (a) Whenever in the administration of the Plan a certification by the County is required to be given to the Administrator, or if the Administrator shall deem it necessary that a matter be proved by certification of the County prior to taking or omitting any action hereunder, such certification shall be duly made, and the matter shall be deemed proved, by an instrument delivered to the Administrator, signed in the name of the County by its duly authorized representative. The Administrator shall be empowered to act, and shall be protected in acting, upon such instrument. Further, the Administrator shall be empowered to act, and shall be protected in acting, upon any notice, resolution, order, offer, telegram, letter or other document believed by the Administrator to be genuine and to have been signed by the proper party or parties. (b) The Administrator shall not be required to make any investigation to determine the identity or mailing address of any person entitled to benefits under this Plan and shall be entitled to withhold the payment of benefits until the identity and mailing addresses of persons entitled to benefits are certified to it by the County or by such person. 11.6 CLAIMS PROCEDURE. Any person claiming a benefit under the Plan (a “Claimant”) shall present the claim, in writing, to the Administrator, and the Administrator shall respond in writing. If the claim is denied, the written notice of denial shall state, in a manner calculated to be understood by the Claimant: (a) The specific reason or reasons for denial, with specific references to the Plan provisions on which the denial is based; (b) A description of any additional material or information necessary for the Claimant to perfect his or her claim and an explanation of why such material or information is necessary; and (c) An explanation of the Plan’s claims review procedure. The written notice denying or granting the Claimant’s claim shall be provided to the Claimant within 90 days after the Administrator’s receipt of the claim, unless special circumstances require an extension of time for processing the claim. If such an extension is required, written notice WashingtonCounty\Pension Plan 2021 0112 39 of the extension shall be furnished by the Administrator to the Claimant within the initial 90 day period and in no event shall such an extension exceed a period of 90 days from the end of the initial 90 day period. Any extension notice shall indicate the special circumstances requiring the extension and the date on which the Administrator expects to render a decision on the claim. Any claim not granted or denied within the period noted above shall be deemed to have been denied. Any Claimant whose claim is denied, or deemed to be denied under the preceding sentence, (or such Claimant’s authorized representative) may, within 60 days after the Claimant’s receipt of notice of the denial, or after the date of the deemed denial, request a review of the denial by notice given, in writing, to the Administrator. Upon such a request for review, the claim shall be reviewed by the County Commissioners (or a designated representative) which may, but shall not be required to, grant the Claimant a hearing. In connection with the review, the Claimant may have representation, may examine pertinent documents, and may submit issues and comments in writing. The decision on review normally shall be made within 60 days of the Administrator’s receipt of the request for review. If an extension of time is required due to special circumstances, the Claimant shall be notified, in writing, by the Administrator, and the time limit for the decision on review shall be extended to 120 days. The decision on review shall be in writing and shall state, in a manner calculated to be understood by the Claimant, the specific reasons for the decision and shall include references to the relevant Plan provisions on which the decision is based. The written decision on review shall be given to the Claimant within the 60 day (or, if applicable, the 120 day) time limit discussed above. If the decision on review is not communicated to the Claimant within the 60 day (or, if applicable, the 120 day) period discussed above, the claim shall be deemed to have been denied upon review. All decisions on review shall be final and binding with respect to all concerned parties. 11.7 ADVICE. The Administrator may secure specialized advice or assistance as it deems necessary or desirable in connection with the administration and operation of the Plan and shall be entitled to rely conclusively upon, and shall be fully protected in any action or omission taken by it in good faith reliance upon, any advice or opinion so obtained. 11.8 LIABILITY; INDEMNIFICATION. No member of the Administrator shall incur any liability: (i) by virtue of any contract, agreement, bond or other instrument made or executed by the member or on the member’s behalf as a member of the Administrator, (ii) for any act or failure to act, or any mistake or judgment made by the member, with respect to the business of the Plan, unless resulting from the member’s gross negligence or willful misconduct, or (iii) for the neglect, omission or wrongdoing of any other member of the Administrator or of any person employed or retained by the Administrator. The County shall indemnify and hold harmless each member of the Administrator from the effects and consequences of the member’s acts, omissions and conduct with respect to the Plan, except to the extent that such effects and consequences shall result from the member’s own willful misconduct or gross negligence. The foregoing right to indemnification shall be in addition to such other rights as the Administrator may enjoy as a matter of law or by reason of insurance coverage of any kind. Rights granted hereunder shall be in addition to and not in lieu of any rights to indemnification to which the Administrator may be entitled pursuant to the by-laws of the County, and, if the Administrator is a Covered Employee, service as the Administrator shall be deemed in partial fulfillment of the member’s employment function. In all computations, the Administrator shall be entitled to rely fully upon data furnished by the County and upon information furnished it by or on behalf of an employee or employees. WashingtonCounty\Pension Plan 2021 0112 40 11.9 INSURANCE. The Plan may purchase, as an expense of the Plan, liability insurance for the Plan and/or for its fiduciaries to cover liability or losses occurring by reason of an act or omission by a fiduciary. In addition, any fiduciary may purchase, from and for the fiduciary’s own account, insurance to protect the fiduciary in the event of a breach of fiduciary duty, and the County may also purchase insurance to cover the potential liability of one or more persons who serve in a fiduciary capacity with regard to the Plan. 11.10 BONDING. The Administrator shall arrange for such bonding, if any, as is required by law. Bonding in excess of the amount required by law shall not be considered required, but shall be permitted, by this Plan. The costs for such bonding shall be paid by the County or, if the County elects, from the Trust. 11.11 COMPENSATION. The Administrator shall serve without compensation, but all expenses of the Administrator incurred in the performance of duties hereunder shall be proper charges to the Trust and shall be paid therefrom unless the County, in its discretion, chooses to pay such expenses. 11.12 PLAN RECORDS. The Administrator, or the Secretary of the Administrator shall keep or cause to be kept records reflecting administration of the Plan, which records shall be subject to audit by the County. A Participant may examine only those records pertaining directly to the Participant. 11.13 INSTRUCTIONS TO TRUSTEES. The Administrator shall provide appropriate written instructions to the Trustee signed by an authorized member or members of the Administrator to enable it to make the distributions provided for in the Plan. The Trustee shall be entitled to rely upon any written notice, instruction, direction, certificate or other communication reasonably believed by it to be genuine and to be signed by an authorized member of the Administrator or an officer of the County, and the Trustee shall be under no duty to make investigation or inquiry as to the truth or accuracy of any statement contained therein, unless it knows that the direction or instruction constitutes a breach of the Administrator’s or anthe County’s fiduciary responsibility with respect to the Plan. 11.14 INVESTMENT MANAGERS. The County’s power to retain the services of an investment manager(s) for the management of (including the power to acquire and dispose of) all or any part of the Fund’s assets, shall be limited to the retention of such persons or firms that are registered as investment managers under the Investment Advisers Act of 1940, as Banks (as defined in that Act), or which are insurance companies qualified to manage, acquire or dispose of the Fund’s assets under the laws of more than one state, and provided that each of such persons or firms has acknowledged to the Administrator and the Trustee in writing that he or she is a fiduciary with respect to the Plan. In such event, the Trustee shall not be liable for the acts or omissions of such investment manager or managers, nor shall it be under any obligation to invest or otherwise manage any assets which are subject to the management of such investment manager or managers. ARTICLE 12 MISCELLANEOUS 12.1 NO RIGHT TO EMPLOYMENT. Participation in this Plan shall not give any person the right to be retained in the employ of the County, or any right or interest in this Plan other than as herein provided. WashingtonCounty\Pension Plan 2021 0112 41 12.2 HEADINGS. The headings and sub-headings in this instrument are inserted for convenience of reference only and are not to be considered in construing the provisions hereof. 12.3 COUNTERPARTS. This instrument may be executed in any number of counterparts, each of which shall be deemed an original, and said counterparts shall constitute but one and the same instrument, which may be sufficiently evidenced by any one counterpart. 12.4 GOVERNING LAW. Except to the extent preempted by applicable Federal law, this Plan shall be construed, administered and governed in all respects under and by the laws of the State of Maryland. 12.5 UNIFORM TREATMENT. This Plan shall be administered and construed in a uniform and non-discriminatory manner, treating similarly situated Participants alike. 12.6 RULES AND REGULATIONS. By becoming a Participant, every Participant shall thereby be deemed to have agreed to abide by the rules and regulations of the Administrator made in accordance with this Plan, and to sign all papers necessary for the compliance therewith. 12.7 LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN. In the event that all, or any portion, of the distribution payable to a Participant or a Beneficiary shall remain unpaid solely because the Administrator cannot ascertain the whereabouts of the Participant or Beneficiary, after sending a registered letter, return receipt requested, to the last known address, and after further diligent effort, the amount so distributable shall be treated as a forfeiture and used to reduce the contribution for that Plan Year. However, the dollar amount, unadjusted for gains or losses in the interim, shall be reinstated if a claim for the benefit is made by the Participant or Beneficiary to whom it was payable. If a benefit payable to an unlocated Participant or Beneficiary is subject to escheat pursuant to applicable state law, neither the Trustee nor the County shall be liable to any person for any payment made in accordance with such law. 12.8 NO ASSIGNMENT OF BENEFITS. Except as expressly provided herein, no benefits under the Plan may be assigned or alienated, and the Trustee shall pay all amounts payable hereunder, and shall distribute all assets distributable hereunder, to any person, into the hands of such person and not unto any other person or corporation whatsoever, whether claiming by his or her authority or otherwise; nor may said payments be anticipated. Except as expressly provided herein, the interest of any Participant hereunder may not be assigned or encumbered, nor shall it be subject to attachment or other judicial process. However, deposit to the credit of the account of any person in a bank or trust company designated by such person in writing shall be deemed to be the equivalent of payment into the hands of such person. Notwithstanding the foregoing, amounts held for the benefit of a Participant may be paid in accordance with a “qualified domestic relations order” as defined in Code §414(p) (or a domestic relations order entered before January 1, 1985 which, in the judgment of the Administrator, is entitled to be treated as a qualified domestic relations order), so long as the payment complies with Code §414(p). Notwithstanding the foregoing, amounts held for the benefit of a Participant may be paid in accordance with a domestic relations order, if required under applicable law. Notwithstanding the foregoing, a Participant’s benefits under the Plan may be offset if the offset is permitted under applicable law. 12.9 EXCLUSIVE BENEFIT. The Trust Fund shall be held by the Trustee for the exclusive purpose of providing benefits to Participants and their beneficiaries and defraying reasonable expenses of administering the Plan. No part of the Trust shall ever inure to the benefit WashingtonCounty\Pension Plan 2021 0112 42 of the County prior to the satisfaction of all liabilities to all Participants and their beneficiaries, except that: (a) Any contribution made to the Trust Fund by the County which is attributable to a mistake of fact may be returned to the County within one year after such contribution was made; (b) All contributions shall be conditioned on the initial qualification of the Plan under Code §401, and if the Plan does not qualify, then such contributions may be returned to the County within one year after the date of denial of qualification of the Plan. (c) If a return of contributions pursuant to the foregoing is due to a good faith mistake of fact or a good faith mistake in determining the deductibility of the contribution: (i) The amount which may be returned to the County is the excess of the amount contributed over the amount that would have been contributed had there not occurred a mistake of fact or a mistake in determining the deduction; and (ii) Earnings attributable to such excess contribution may not be withdrawn, but losses attributable thereto must reduce the amount to be returned. (d) In the case of the termination of the Plan, any residual assets of the Plan shall be distributed to the County at the direction of the Administrator if all liabilities of the Plan to Participants and their Beneficiaries have been satisfied and the distribution does not contravene any provision of law. 12.10 STATUTE OF LIMITATIONS. No legal action may be commenced or maintained to recover benefits under this Plan more than 12 months after the final review/appeal decision by the Plan Administrator has been rendered (or deemed rendered). IN WITNESS WHEREOF, as evidence of its adoption of this Plan, the County has caused this Plan to be executed, and, if a separate Trust agreement is not entered into between the County and the Trustee, the Trustee has joined herein to evidence its acceptance of the provisions of the Plan applicable to the Trustee, generally effective July 1, 201 59. ATTEST/WITNESS:WASHINGTON COUNTY, MARYLAND By: Print Name:Title: Print Name: Date: WashingtonCounty\Pension Plan 2021 0112 43 We don't normally include signature lines for witnesses in plan documents anymore, as it is not necessary for compliance purposes, but we can include if desired. WashingtonCounty\Pension Plan 2021 0112 44 EXHIBIT 1 TO THE EMPLOYEES’ RETIREMENT PLAN OF WASHINGTON COUNTY The following Non-Uniformed Participants Hired Prior to July 1, 2013 shall contribute at 5.5% of his or her Per-Pay Compensation: Alidoosti, Sherry S Ambrose, Pamela S Anders, Donna K Ankeney, Tonya L. Bair, Rodney ABaker Jr,Durell W B a l l a m , S t e p h a n i e L.Barnes,Gregory L. Barnhart, Dee A Barr,John FBeall,Brian RBelew,Claude T Bishop Sr, Rocky L Bittinger, Sunni Blubaugh, David W Bockstanz, Wayne K. Boden, Lucinda ABomar,Janis K Bowers, Alicia B Bowers, Kim L B o w e r s , R o d n e y LBrandenburg,Misti Sue Braniff, Karie A.Brown,Larry D. Brown, Scott E. Buchanan, Susan M Buell, Joanne R Bussard, Dwayne S C a l a n d r e l l e , J a m i e L C a l l a h a m , R u t h AnneCampbell,Angela M Camuti--Carranza, Elizabeth A Cerrone, Kevin D Cirincion, Regina M Cline, Jeffrey A. Coccodrilli Jr, Ronald RCole,Destini R. Collins, Lucinda LCosey,John M. Culler, Garrett E. Culler, Vicki L. Curry, Richard FDavis,Mark D. Deal, Curtis W.Deal,Pamela SDean,Brandon J Debes Jr, Leon M. Decker, Jeffrey LDeneen,David B Derr, Ricky W Dick, Michael E. Dick, Shelly I Divelbiss, John D DiVito, Daniel F D o r s e y , T i m o t h y HDrake,Michael ADrake,Philip ADrenner,Pamela J. Ebersole, David W Eckard, Debra S Eichelberger, Richard W Elwood, Wade A. Embly, Dennis W Enderlin, Lisa D Eshleman, Andrew E. Eslick, Angela M. Faith, Donald L Faith, Kimberly D F a r m e r , C a t h e r i n e IFeigley,Dwayne E. Feiser, Terrance LFerguson,Tina M Flores, Michelle D Foreman, Christine DGardiner Franks, Jamie L. Gander,Jeffrey LGarrett,Thomas W Rebekah S. Gaver, Richard L Gist, Harold MGlaze,Jamie L Godlove II, Larry E Golden, Terry L Goodrich, Stephen T Grabill, David L Graham, George D Greene, Todd E Grim, Darin L Grimmer, Misti Sue Gross Jr, David L.Grove,Richard E Gudmundson, John E Hansen, Michele F Harbaugh, Carmen A. Harbaugh, Shawn M. Hart, Leslie DHebb Jr,R. Graydon Heil, Alicia AHelfrick,Angela M Helmer, Mary H Helser III,Orville H Hemphill, Kevin C. H e r s h m a n , R o b e r t AHiggins,Richard W Hill, Terry L. Hixon, Daniel E Hoffman, R Todd Hoopengardner, Benjamin E. Hoopengardner, Robert E Hoover, Paul S. H o t t i n g e r , P a u l A.Householder,RoyHovis,James B Hyatt, Michael A. Imes, Albert C. Ingram, Stephen L.Irwin,Terry R Jamison, Patricia J. J a m i s o n , W a r r e n RJenkins,James F Jernigan, Sean E Johns, Christine E Johnson, Lisa J Jones, Daniel P Jones, Gregory L Jones, Patricia M Kelly, Lisa A. Keltner, Bonnie L Kidwell, Michael A K i m b l e , C h r i s t o p h e r D.Kozal,Sarah M.Kuhna,Joseph F Levey, Barry J. Levine, Douglas L Lewis, Kevin L.Lindley,Justin ELumm,Vicki CLung,Timothy A M a g i n n i s , B e c k y JoMandley,Robert P Manlove, Kimberly A. Mann, Mark W. Marks, Sherry MMartz,Ricky L WashingtonCounty\Pension Plan 2021 0112 45 This Exhibit has been updated based on information provided by staff McCammon, Tracy L. McCormack, Christopher JMcKinley,William B. Mellott, Jennifer L.Mellott,John M Melville, Laura K Michael, Joseph SMiller,Carol A Miller, Cody L.Mills,Cathy A Mills, Shirley L Moats, Janet K Molina, Brandi N. Mollett--Gaumer, Sarah M Morris, Stanley N M o w e r y , S a m u e l LMoyseenko,Alexander M. Mummert, Mark Myers, Angela M. Myers, Brian EMyers,Mary F. Naugle, Brandi JNeisser,Bradley S. Nelson, Mary A N e l s o n ,M i c h a e l WNugent,Frederick A Overcash, Stephanie L. Palmer II, Raymond DPalmer Jr,Carl L.Palmer,Frank T Palmer, Steven G P a r k e r J r , E d w a r d LParkinson,David E Pennesi, John JPensinger,Craig W P e r e s c h u k S r ,E a r l e RPeyton,Debra I Pfeiffer, Laurie D. Phillips III, John WPlank,Edwin L Plante, Russell A. Plummer, James P. Poland IV, Bonn A. Powell, Eric BPriest,Tyler H. Quillen Jr, Frank Ramos--Izquierdo, Ramiro J Rathvon, Joseph M. Reedy, William T Reynard Jr, Jackie L R i c h a r d s , E d w a r d MRidenour,Phillip G Ritter, Jill MRobinson,Keith M. Rohm, Karen SRohrer,William MRosenthal,Diane M. Routzahn Jr, William A Royce Jr, Warren E Rozes, Arthur SRubeck,Gerald WRupert,Tina I Rupp, Michelle ERuss,Peggy Ryan, Patricia A Saville, Merle L. S c h l o t t e r b e c k , K a t h y SShanholtz,Tony L Shank, Darrell L.Shank,Rebekah S. Shank, Vinson VSharrar,Dyanne A Sheeley, Chester C Shifler, Alex M.Shifler,Michael A S h i v e s , J a s o n E.Shoemaker,Ernest W Showe, Kenneth L. Sipes, Calvin R.Smith Jr,Robert L Smith Sr, Thomas M. Smith, Kenneth L. Smith, Michelle L. Smith, Robert J. Smith, Teresa M Smith, Terry L. Snyder, Rodney E Socks, David W Spade, Heather A. Spence, Linda A Spickler, Greg E. Spradlin, Homer A Sprecher, Michael L Sprecher, Robert R. Spring, Jessica L Squibb Sr,Patrick J.Sterling,James LStevens,Richard R S t o c k s l a g e r , H e r m a n E S t o n e , S t e p h a n i e MStotelmyer,Steven R. Stouffer, Terry W Stransky, Mark E Stratton, Darlene K Strock III, Harry E S t r o n g J r , C h a r l e s PSummers,Charles R. Sutton, Joe LSwartz,Joshua D Swauger Jr, John W. Thomas, Jessica M. Thomas, Tina M. T h o m p s o n , L o c k i e JTimmons,Dwayne E. Triggs, Monte H.Turnbull,David Wachter, Lucinda D Ward, Jerry LWeller,Tonya L Whitacre, Jeffrey L White III, Thornton F Whitman, John B Whitt, Ronald N Whittington Jr, Robert L W i l h i d e , P a m e l a SWilson,Brett R W ol f e J r, E m a n u e l EWolfensberger,James G. Woods, Bardona J Worden, John A. Wright, Brenda K Wyand, Andrea CYates,Vicky L. Yetter, MarkYost,Pamela S. Young, Richard A. Younker, Samuel L Yutzy, Davina E WashingtonCounty\Pension Plan 2021 0112 46 EXHIBIT 2 TO THE EMPLOYEES’ RETIREMENT PLAN OF WASHINGTON COUNTY All Non-Uniformed Participants Hired Prior to July 1, 2013 and not identified on Exhibit 1 shall contribute at 6.0% of his or her Per-Pay Compensation. WashingtonCounty\Pension Plan 2021 0112 47 EXHIBIT 3 SCHEDULE A TO THE EMPLOYEES’ RETIREMENT PLAN OF WASHINGTON COUNTY I. 2011 Early Retirement Incentive (a) (1) Effective For purposes of determining Months of Service to be credited for a Participant based on unused sick leave pursuant to Section 3.2(e), effective July 1, 2011 each Participant listed in Section I(b) below who satisfies the eligibility criteria set forth in Section I(a)(2) and who elects to retire will receive the early retirement window benefit provided for in this Section I and referred to as the “2011 Early Retirement Incentive”. (2) Each Participant who has reached his or her Early Retirement Date is eligible for the 2011 Early Retirement Incentive. An election to retire and receive the 2011 Early Retirement Incentive must be made pursuant to the rules and procedures established by the County in its discretion. (3) Except as provided in this Section I, all references in the Plan to the calculation of the Participant’s Accrued Benefit or retirement benefit shall be interpreted to include the 2011 Early Retirement Incentive provided for in this Schedule A, if applicable. (4) Each Participant listed in Section I(b) below shall be entitled to have his or her benefit calculated under the terms of the Plan as though he or she has up to three (3) additional Years of Service (but not in excess of the minimum Years of Service needed to reach Normal Retirement Age). (b) The following Participants have elected and are entitled to receive the 2011 Early Retirement Incentive described in Section I(a): Steven L. McCarty, Dennis W. Minnick, Terrence N. Taylor, Michael C. Thompson, William V. Stachoviak, Paula A. Blenard, Ronald R. Laughman, John W. Lehman, Kelly Reynard, J. Rob Smith, and Victoria L. McKenzie WashingtonCounty\Pension Plan 2021 0112 48 Schedule A has been removed because it is no longer relevant to current employees and is not needed in the current plan document. If anything in Schedule A is still relevant to any retiree, it will still apply based on the language in effect on the retiree's termination date. II. 2015 Early Retirement Incentive (a) (1) Effective January 1, 2015 each Participant listed in Section II(b) below who satisfies the eligibility criteria set forth in Section II(a)(2) will receive the early retirement window benefit provided for in this Section II and referred to as the “2015 Early Retirement Incentive”. The 2015 Early Retirement Incentive shall be in addition to any other benefit that the Participant may be entitled to under the Plan. (2) Each Participant who is within three years of his or her Normal Retirement Date is eligible for the 2015 Early Retirement Incentive. An election made to retire and receive the 2015 Early Retirement Incentive must be made by January 8, 2015 pursuant to the rules and procedures established by the County in its discretion. (3) Notwithstanding any other provision of the Plan to the contrary, a Participant who wishes to retire on account of reaching Normal Retirement Age, but who does not have the necessary Years of Service, may elect to exchange unused sick leave for additional Years of Service applied to render the Participant eligible for Normal Retirement or eligible for the 2015 Early Retirement Incentive as described in Section II(a)(2). The Years of Service credited under this Section II(a)(3) shall count for both eligibility to participate in the 2015 Early Retirement Incentive and for Years of Service for benefit accrual purposes. Such Participant may not exchange unused sick leave beyond the minimum number of Years of Service needed to reach Normal Retirement Age. Notwithstanding anything else in the Plan to the contrary, any remaining unused sick leave will be forfeited under the Plan. An election to exchange unused sick leave must be made pursuant to the rules and procedures established by the County in its discretion. (4) Except as provided in this Section II, all references in the Plan to the calculation of the Participant’s Accrued Benefit or retirement benefit shall be interpreted to include the 2015 Early Retirement Incentive provided for in this Schedule A, if applicable. (5) Participation in the 2015 Early Retirement Incentive Program shall not impact a Participant’s eligibility to participate in the DROP set forth in Article 6 or to receive an in-service retirement benefit as set forth in Article 6A. (6) Each Participant listed in Section II(b) below shall be entitled to have his or her benefit calculated under the terms of the Plan as though he or she has up to three (3) additional Years of Service (but not in excess of the minimum Years of Service needed to reach Normal Retirement Age). (b) The following Participants have elected and are entitled to receive the 2015 Early Retirement Incentive described in Section II(a): Crumbacker, Patsy Robinson, Keith Rohrer, William M Shoemaker Ernest Wolfensberger, James WashingtonCounty\Pension Plan 2021 0112 49 ENTERED DROP/ISRP Artz, Kim Baker, Durell Barnhart, Kenneth Bishop Rocky L. Sr. Bockstanz, Wayne Bowers, Kim Buchanan, Johnny DiVito, Daniel Ebersole, Ricky Faith, Daniel Foltz, Linda French, Shane Gist, Harold Hardy, Ronald Householder, Roy Kain, John Kline, Ricky Kroboth, Kathy Murray, Debra Overcash, Arthur Plummer, James P Reid, Craig Saville, Merle Schlotterbeck, Terry Snyder, Rodney Stone, Stephanie Stratton, Darlene K Whitman, John Whitt, Ron Whittington, Darrell Woods, Bardona Yates, Vicky WashingtonCounty\Pension Plan 2021 0112 50 2019 and until this Exhibit 3 is replaced by a revised Exhibit, the following hours requirements apply for the specified employment categories: Employment Category Annual Hours of Service Monthly Hours of Service Equivalent Solid Waste Employees 2,496 208 911 Employees 2,184 182 Fire and EMS Employees on a 24/48 Schedule 2,496 208 All Other Employees 2,080 173.33 As indicated in Section 3.2(e), this Exhibit is subject to change from time to time based on the County’s employment practices, without the need for an Amendment to the Plan. WashingtonCounty\Pension Plan 2021 0112 51 Exhibit 3 has been added to allow for specification of hours or service equivalents for each employment category for crediting service based on unused sick leave pursuant to Section 3.2(e) Open Session Item SUBJECT: Fiscal Year 2022 Annual Transit Grant Application – Approval to Submit Application and Accept Awarded Funding PRESENTATION DATE: March 16, 2021 PRESENTATION BY: Kevin Cerrone, Director, Washington County Transit and Allison Hartshorn, Grant Manager, Office of Grant Management RECOMMENDED MOTION: Move to approve the resolution authorizing the filing of the application for a grant under the Federal Transit Act and approve the execution of the grant agreement upon receipt, subject to review and approval by the County Attorney’s Office. REPORT-IN-BRIEF: Washington County Transit annually applies to the Maryland Department of Transportation / Maryland Transit Administration (MDOT/MTA) for Federal and State operational and capital grant funding through the Annual Transportation Improvement Plan (ATP). The grant funds are used to operate authorized transportation programs within Washington County, which includes the Section 5307 Public Transportation Fixed Route program, the American Disability Act (ADA) Complementary Paratransit Program, the Statewide Special Transportation Assistance Program (SSTAP) – aka: Ride Assist Voucher Program and the Capital Assistance Program (CAP). The fiscal year 2022 application requests $2,778,477 in State and Federal funds from MTA and the Federal Transit Administration (FTA) to subsidize the Transit system at current level of service. DISCUSSION: The Office of Grant Management has reviewed the grant application. There are no unusual conditions or requirements attached to the acceptance of the grant. FISCAL IMPACT: Local match (General Fund) is required to secure the Federal and State grant funds. The local match requirement associated with the fiscal year 2022 application is as follows: 5307 Operating Grant (General Funds) $681,684.00 5307 Capital Grant (General Funds) $361,541.00 SSTAP Grant: $ 48,972.00 $1,092,197.00 WCDSS: $109,000.00 CONCURRENCES: Susan Buchanan Director, Office of Grant Management, County Attorney ALTERNATIVES: If a decision is made not to apply for the grant funds and/or provide the local match requirements, the County would become ineligible for the Federal and State transit grant funds in fiscal year 2022. ATTACHMENTS: County Attorney has grant application in his possession. AUDIO/VISUAL NEEDS: N/A Board of County Commissioners of Washington County, Maryland Agenda Report Form Board of County Commissioners of Washington County, Maryland Agenda Report Form Open Session Item SUBJECT: Authorization to Decline Acquisition of Certain State Surplus Properties PRESENTATION DATE: March 16, 2021 PRESENTATION BY: Todd Moser, Real Property Administrator RECOMMENDED MOTION: Move to approve the authorization of the Real Property Administrator to decline certain State surplus properties after review with the Engineering, Public Works, and Planning & Zoning departments and to approve an ordinance granting said authorization. REPORT-IN-BRIEF: The Maryland Department of Transportation State Highway Administration (MDOT SHA) provides the County 60 days to review State surplus property, request additional information, and declare interest in purchasing said property for fair market value that has been cleared by the MDOT SHA disposition process. DISCUSSION: MDOT SHA receives letters of interest from third-party inquirers, often from adjoining property owners regarding remaining State-owned land from prior road and drainage projects. MDOT SHA reviews the land internally and determines if it can proceed to State clearance property status. Once the property has been declared clearance property, per MDOT SHA Policy and Procedures and prior to proceeding with any additional sales activity, the County is given a 60-day review period as mentioned above. If the County/Municipality declines and it is determined that the parcel is developable and has access, the State offers the property at public auction. If the property does not have access or is not buildable, the State offers it to the adjoining property owners through a sealed bid process. Due to the marked increase in the number of surplus parcels offered by the MDOT SHA to the Board of County Commissioners, staff is seeking authorization to decline State surplus properties deemed to be non-beneficial to any future project or unnecessary to serve any other public purpose. This authorization would maximize staff efficiency, expedite the process of placing the properties back on the tax rolls, and relieve undue burden on the Board's resources and meetings. Under the proposed ordinance, properties that are deemed beneficial to the County would continue to be presented to the Board for approval. FISCAL IMPACT: N/A CONCURRENCES: County Attorney, Engineering, Public Works, Planning & Zoning ALTERNATIVES: N/A ATTACHMENTS: Proposed ordinance AUDIO/VISUAL NEEDS: N/A ORDINANCE NO.ORD-2021- AN ORDINANCE TO AUTHORIZE THE REAL PROPERTY ADMINISTRATOR TO DECLINE CERTAIN OFFERS TO PURCHASE SURPLUS PARCELS FROM THE MARYLAND DEPARTMENT OF TRANSPORTATION STATE HIGHWAY ADMINISTRATION WHEREAS, the Maryland Department of Transportation State Highway Administration (MDOT SFIA) disposes of certain surplus parcels of real estate ("Surplus Parcels)") that have been cleared for disposition advancement in accordance with Md. Code Ann., Trans. § 8-309, and applicable COMAR regulations, policies, and procedures, including, without limitation, MDOT Policy and Procedures (the "MDOT SHA Disposition Process"). WHEREAS, during the MDOT SHA Disposition Process, certain of said Surplus Parcels that are cleared for disposition advancement may be made available for use by the State, a Maryland County, or a Maryland municipality for any transportation purpose or other public purposes, said Surplus Parcels offered by MDOT SHA as offeror to a governmental entity or agency as offeree for purchase at fair market value. WHEREAS, pursuant to Subtitle 3, Sections 1-301 and 1-302, of the Code of the Public Local Laws of Washington County (the "Code"), the Board of County Commissioners of Washington County, Maryland (the "Board"), is authorized to acquire and convey real property by the means and methods, and for the purposes, stated therein. WHEREAS, when a Surplus Parcel has been cleared by the MDOT SHA Disposition Process and offered to the Board for purchase at fair market value, the Washington County Real Property Administrator, together with staff of the Department of Engineering, the Division of Public Works, and the Department of Planning and Zoning, undertake an internal review to determine whether the offer should be recommended for approval and acceptance by the Board because the Surplus Parcel is of benefit to a future project or because there is a clear reason for the Board to acquire ownership of the Surplus Parcel, or whether the offer should be recommended for disapproval and declination by the Board because acquisition of the Surplus Parcel would not be of benefit to or further the interests of Washington County and its citizens (the "County's Internal Clearing Process"). Page 1 of 3 WHEREAS, the volume of Surplus Parcels offered by the MDOT SHA to the Board for purchase consideration has markedly increased, particularly Surplus Parcels that are small in area as remaining lands of drainage and other types of projects previously initiated and completed by the State. WHEREAS, given the marked increase in volume of the Surplus Parcels offered by the MDOT SHA to the Board, the Board's meeting agendas will be unduly inundated and burdened, and the Board's meeting lengths will be significantly elongated, if the Real Property Administrator continues to present each Surplus Parcel for the Board's approval and acceptance or disapproval and declination. WHEREAS, to avoid undue burden and hardship on the Board's resources and time, and to maximize staffs efficiency in conducting the County's Internal Clearing Process, the Real Property Administrator should be authorized to disapprove and decline offers on any Surplus Parcels emerging from the County's Internal Clearing Process with a designation of non -beneficial to any future project or unnecessary to serve any other public purpose. WHEREAS, the Real Property Administrator will continue to present offers from the MDOT SHA to the Board, for approval and acceptance or for disapproval and declination, of any Surplus Parcels emerging from the County's Internal Clearing Process with a designation of beneficial to any future project or necessary to serve any other public purpose. THEREFORE, BE IT ORDAINED, by the Board of County Commissioners of Washington County, Maryland, as follows: 1. As the volume of Surplus Parcels offered by the MDOT SHA to the Board has increased, the Board hereby authorizes and delegates authority to the Real Property Administrator, on behalf of the Board, to disapprove and decline offers on any Surplus Parcels determined to be non -beneficial or unnecessary by the County's Internal Clearing Process. 2. The Real Property Administrator will continue to present offers from the MDOT SHA to the Board, for approval and acceptance or for disapproval and declination, of any Surplus Parcels emerging from the County's Internal Clearing Process with a designation of beneficial to any future project or necessary to serve any other public purpose. Page 2 of 3 3. The President of the Board of County Commissioners of Washington County, Maryland, and the County Clerk be, and are hereby, authorized to execute this Ordinance for the purpose of authorizing the Real Property Administrator, on behalf of the Board, to disapprove and decline MDOT SHA offers of Surplus Parcels determined to be non -beneficial or unnecessary by the County's Internal Clearing Process. ADOPTED AND EFFECTIVE this day of , 2021. ATTEST: BOARD OF COUNTY COMMISSIONERS OF WASHINGTON COUNTY, MARYLAND Krista L. Hart, Clerk Approved as to form and legal sufficiency: Kirk C. Downey County Attorney BY: Jeffrey A. Cline, President Mail to: Office of the County Attorney 100 W. Washington Street, Suite 1101 Hagerstown, MD 21740 Page 3 of 3 Open Session Item SUBJECT: Request for Quotation Award (Q-21-0693) Board of Zoning Appeals – Professional Legal Services PRESENTATION DATE: March 16, 2021 PRESENTATION BY: Brandi Naugle, CPPB, Buyer, Purchasing Department and Ashley Holloway, Director of Plan Review & Permitting/Zoning Administrator RECOMMENDED MOTION: Move to award the contract for the Board of Zoning Appeals – Professional Legal Services to the responsive, responsible bidder Kurtyka & Associated, LLC, of Hagerstown, MD with the lowest total lump sum in the amount of $52,500 based on the annual costs contained in its proposal dated February 11, 2021. REPORT-IN-BRIEF: The services under this contract will consist of providing professional legal services from an Attorney to support the functioning of the Board of Appeals. The Board of Appeals of Washington County, Maryland is governed by the provisions of all applicable state statutes, local laws, ordinances, and the Amended Rules of Procedures, Board of Appeals of Washington County, Maryland adopted July 5, 2006 pursuant to the Washington County Zoning Ordinance, section 25.2(e). The attorney shall be responsible for attending meetings and hearings and provide associated services on an as needed bases. The term of this contract is for a one (1) year period tentatively commencing April 18, 2021 with an option by the County to renew for up to two (2) additional consecutive one (1) year periods, subject to written notice given by the County at least sixty (60) calendar days in advance of its expiration date. If the Quoter wishes to renew the contract, he/she must submit a letter of intent to the Washington County Zoning Administrator at least ninety (90) calendar days prior to the expiration of each contract period. The County reserves the right to accept or reject any annual request for renewal. All other terms and conditions shall remain unchanged. The County reserves the right to terminate the contract at any time upon sixty (60) calendar days’ written notice to the attorney. The Request for Quotation (RFQ) was advertised on the State of Maryland’s “eMarylandMarketPlace Advantage“website and on the County’s website. Sixteen (16) persons/companies registered to download the document on-line. Two (2) bids were received as indicated on the bid tabulation matrix. DISCUSSION: N/A FISCAL IMPACT: Funds are budgeted in the Division’s operating budget. CONCURRENCES: N/A ALTERNATIVES: N/A ATTACHMENTS: Bid Tabulation Matrix AUDIO/VISUAL NEEDS: N/A Board of County Commissioners of Washington County, Maryland Agenda Report Form Q-21-693 Board of Zoning Appeals - Professional Legal Services Kurtyka & Associates, LLC Hagerstown, Maryland Travis W. Pool, Esquire Hagerstown, Maryland FIRST YEAR $17,500.00 $18,000.00 SECOND YEAR $17,500.00 $18,000.00 THIRD YEAR $17,500.00 $18,000.00 TOTAL FOR YEARS ONE (1) THRU THREE (3):$52,500.00 $54,000.00 TOTAL ANNUAL LUMP SUM SEES *Board of Zoning Appeals - Professional Legal Services awarded to Kurtyka & Assoiates, LLC* Quote Tabulation Quotes Opened: 2/24/2021 Open Session Item SUBJECT: FY22 Personnel Requests PRESENTATION DATE: March 16, 2021 PRESENTATION BY: Deborah Condo, Deputy Director of Human Resources; Sara Greaves, Chief Financial Officer RECOMMENDED MOTION(S): For informational purposes REPORT-IN-BRIEF: Each year, personnel requests are submitted through the budget process. These requests are reviewed by the Director of Human Resources, Chief Financial Officer, and the County Administrator and a recommendation is provided to the Board of County Commissioners for consideration. DISCUSSION: Personnel requests total $1,093,650 for FY22. General Fund - $672,200 Water Quality - $240,210 Solid Waste - $ 181,240 Total $ 1,093,650 Recommendations from the committee total $589,830. Please see the attached summary for more information. FISCAL IMPACT: $589,830 CONCURRENCES: County Administrator ALTERNATIVES: Any combination of changes to the recommendation. ATTACHMENTS: FY22 Personnel Request Summary AUDIO/VISUAL TO BE USED: N/A Board of County Commissioners of Washington County, Maryland Agenda Report Form Positions Requested Positions Proposed Elected/Appointed: County Administrator 0.0 0.0 -$ -$ County Clerk 0.0 0.0 -$ -$ Chief Financial Officer 0.0 0.0 -$ -$ Circuit Court 0.0 0.0 -$ -$ State's Attorney 1.0 1.0 107,960$ 107,960$ 1.0 1.0 107,960$ 107,960$ Public Safety: Elected Sheriff 0.0 0.0 42,810$ 42,810$ Emergency Services 3.0 3.0 332,970$ 274,840$ 3.0 3.0 375,780$ 317,650$ Other General Fund: Election Board 0.0 0.0 99,450$ -$ Human Resources 0.0 0.0 -$ -$ Plan Review & Permitting 0.0 0.0 -$ -$ Planning & Zoning 0.0 0.0 -$ -$ Information Technology 1.0 0.0 89,010$ -$ Weed Control 0.0 0.0 -$ -$ 1.0 0.0 188,460$ -$ Total General Fund:5.0 4.0 672,200$ 425,610$ Highway 0.0 0.0 -$ -$ Solid Waste 2.0 0.0 181,240$ -$ Water Quality 3.0 2.0 240,210$ 164,220$ Transit 0.0 0.0 -$ -$ Airport 0.0 0.0 -$ -$ Golf Course 0.0 0.0 -$ -$ Other: Ag Center 0.0 0.0 -$ -$ Grand Total 10.0 6.0 1,093,650$ 589,830$ * FTEs - full-time counted as 1; part-time counted as .5. Washington County, Maryland Summary of Personnel Requests Fiscal Year 2022 Proposed Request Proposed Total FTEs * Fund # of new positions Full or Part time Grade Step Wages Benefits Offset State's Attorney New Position State's Attorney II 1.0 FT 16 1 65,686 42,274 0 107,960 1.0 65,686$ 42,274$ -$ 107,960$ Sheriff:New Position Attorney - Sheriff Office 1.0 FT 17 1 70,928 44,371 0 115,300 1.0 70,928$ 44,371$ -$ 115,300$ Sheriff:Eliminate Correctional Deputies (2.0)FT 1 1 (78,666)(63,466)0 (142,130) Positions (2.0) (78,666)$ (63,466)$ -$ (142,130)$ Sheriff:New Position Building Maintenance Mechanic 1.0 FT 9 1 38,314 31,326 0 69,640 1.0 38,314$ 31,326$ -$ 69,640$ Requested 1.0 ---96,262$ 54,505$ -$ 150,770$ Proposed 1.0 ---96,262$ 54,505$ -$ 150,770$ Emerg. Svcs:New Position Emergency Comm Specialist 1.0 FT 8 1 35,506 30,202 0 65,710 911 1.0 35,506$ 30,202$ -$ 65,710$ Emerg. Svcs: Increase in over time Requesting an increase in over time 0.0 OT 94,000 15,300 0 109,300 Fire Operations 0.0 94,000$ 15,300$ -$ 109,300$ Detention The current volume of maintenance needed on the multiple aging buildings cannot be maintained by the current staff of three. Additional person is needed for building and grounds maintenance. Proposed Proposed 911 received approval from the BOCC on July 21,2020, to delay hiring of position 265 Emergency Communications Specialist Trainee so that position 1677 CAD/IT Specialist position could be created. The CAD/IT position was originally requested in the FY21 Budget, however it was removed to bring a more conservative budget before the BOCC. Requesting to move forward with re-hiring position 265 to bring the total of full-time communication specialists back to 48. This will allow DES to complete hiring which places 12 positions on each shift. Please see attached memo for further justification. Proposed Proposed The coronavirus court closure is creating a backlog of Circuit Court jury trials. In District Court there will be at least a years worth of untried cases. In addition to the backlog of cases, new cases continue to come in daily. We are severely understaffed for this crisis and will need additional prosecutorial manpower to serve the citizens of Washington County. Proposed Washington County, Maryland Detail Personnel Requests Proposed New Position or Change (# of positions stated as FTEs) Department Description Total change to BudgetFunction or Area Request Change to BudgetRequested Page FY2022 The Sheriff's Office is in need of having an Attorney who is familiar with policies and procedures of the Sheriff's Office; laws pertaining to police officers and correctional officers; laws on disciplinary procedures and who is familiar with the process of establishing law in Annapolis.To fund this position we are willing to give up 2 correctional deputy positions and the $30,000 budgeted for outside legal counsel. Detention Detention Requesting to increase overtime wages by $94,000. With the hiring of 33 additional firefighters, overtime is relative to training and holdovers and will increase, the total extent is not known. Proposed There are currently sixteen vacant correctional deputy positions and the detention center was unable to hire any correctional deputy positions in the year 2020 for the first time in over twenty years. It is unlikely all current vacancies can be filled. Elected/ Appointed # of new positions Full or Part time Grade Step Wages Benefits Offset Washington County, Maryland Detail Personnel Requests Proposed New Position or Change (# of positions stated as FTEs) Department Description Total change to BudgetFunction or Area Request Change to BudgetRequested Page FY2022 Emerg. Svcs: Requesting an increase in part time 0.0 PT 100,000 16,270 0 116,270 Fire Operations 0.0 50,000$ 8,135$ -$ 58,140$ Emerg. Svcs:New Position Maintenance LeadWorker 1.0 FT 8 1 10,900 9,358 0 20,260 Public Safety Training Center 1.0 10,900$ 9,358$ -$ 20,260$ Emerg. Svcs:New Position Senior Office Associate 1.0 FT 8 1 11,773 9,658 0 21,430 Public Safety Training Center 1.0 11,773$ 9,658$ -$ 21,430$ Emergency Requested 3.0 ---252,179$ 80,788$ -$ 332,970$ Services:Proposed 3.0 ---202,179$ 72,653$ -$ 274,840$ Election Part time Election Workers 0.0 14,525 0 0 14,530 Board 0.0 -$ -$ -$ -$ Election Part time Election Clerks 0.0 6,672 540 0 7,210 Board 0.0 -$ -$ -$ -$ Election Part time Election Workers 0.0 12,120 960 0 13,080 Board 0.0 -$ -$ -$ -$ Election Part time Chief Judge 0.0 3,250 100 0 3,350 Board and Contracted Services 0.0 -$ -$ -$ -$ Election Part time Provisional/Same Day Registration and Technical Judges 0.0 7,600 600 0 8,200 Board and Contracted Services 0.0 -$ -$ -$ -$ On January 1, 2022, the minimum wage will be $12.50 per hour. The current hourly rate for Election Workers is $12 per hour. We propose increasing the hourly rate to $15 per hour. We rely on Election Workers to assist with the many labor intensive tasks associated with each election. Not Proposed Requesting to increase the pay for chief judge from $225 to $250. The pay was last increased in FY18 and since then the position has taken on more responsibility. Not Proposed Requesting to increase the pay from $175 to $225. These jobs put more responsibility on and require greater training than check-in judges and voting judges. Not Proposed Requesting a new position to provide maintenance and upkeep of the new Public Safety Training Center. The Center is projected to be open March of 2022 so the wages and benefits are projected at four months. Proposed Not Proposed Requesting increase because there have been over 3,400 hours per month of volunteer station staffing requests, but we can only cover 1,450 hours per month at the current budget. To cover all requests we would need another $350,000 but that is not realistic with the full time staffing needs. Proposed Proposed Increase in part time Requesting a new position to support the daily operations of the new Public Safety Training Center. The Center is projected to be open March of 2022 so the wages and benefits are projected at four months. Add an additional 83 Election Workers to serve as Ballot Marking Device Judges. We saw a 50% increase in the use of the Ballot Marking Device furing the 2020 elections and we believe that will continue to increase. Not Proposed Election Clerks are our most experienced and trusted part time employees and warrant a higher hourly rate than Election Workers. Their current rate is $15 per hour, but in view of the increase in MD minimum wage, a proportionate and appropriate increase for Election Clerks is $18 per hour. # of new positions Full or Part time Grade Step Wages Benefits Offset Washington County, Maryland Detail Personnel Requests Proposed New Position or Change (# of positions stated as FTEs) Department Description Total change to BudgetFunction or Area Request Change to BudgetRequested Page FY2022 Election Part time Election Judges 0.0 20,725 430 0 21,160 Board and Contracted Services 0.0 -$ -$ -$ -$ Election Part time Staffing Early Voting Site 0.0 30,200 1,720 0 31,920 Board and Contracted Services 0.0 -$ -$ -$ -$ Information New Position Network Engineer I 1.0 FT 13 1 52,146 36,858 0 89,010 Technology 0.0 -$ -$ -$ -$ Requested 1.0 147,238$ 41,208$ -$ 188,460$ Proposed 0.0 -$ -$ -$ -$ Water Quality New Position Stormwater Technician 2.0 FT 12 1 96,596 67,617 164,220 2.0 96,596$ 67,617$ -$ 164,220$ Water Quality New Position Inspector 1.0 FT 11 1 44,699 31,289 75,990 0.0 -$ -$ -$ -$ Solid Waste New Position Weigh Clerk 1.0 FT 8 1 54,100 37,640 0 91,740 0.0 -$ -$ -$ -$ Solid Waste New Position Maintenance Trades Worker 1.0 FT 8 1 52,500 37,000 0 89,500 0.0 -$ -$ -$ -$ Grand Requested 10.0 743,574$ 350,047$ -$ 1,093,650$ Total:Proposed 6.0 395,037$ 194,775$ -$ 589,830$ Not Proposed Additional personnel is requested to assist current staff to meet the Federal and State mandates for the MS4 Permit and WIP goals. Proposed As customer levels increase an additional Weight Clerk is needed to cover the daily duties of this position. This position will work 6 days per week and the annual salary includes scheduled OT each week. Not Proposed Not Proposed Inspectors are needed for Stormwater Management Infrastructure and for annual inspection of Stormwater/Watershed programs as required by the MS4 Permit. Not Proposed The duties of the Maintenance Worker assigned to this position are currently done by an equipment operator. Given the increase in the daily tonnage, the lessee duties will be reassigned to the Maintenance Worker allowing the equipment operator to focus on essential landfill activities. This position will work 6 days per week. The annual salary includes scheduled OT each week. Other General Fund: Early voting continues to increase and after the 2020 General Election we realized there is a critical need to have a second site for the safety of voters. We would like to have a second site in South County. Not Proposed Due to the increasing complexity of County network infrastructure, as well the additional demands placed on IT during expansion of service during the pandemic, a dedicated staff member is required to supervise, maintain, and deploy network infrastructure. Not Proposed Requesting an increase in pay from $175 to $200. The pay was last increased in FY18 and since then elections have come under more scrutiny, adding more pressure to our workers. Open Session Item SUBJECT: Temporary/Seasonal Part Time Wages PRESENTATION DATE: March 16, 2021 PRESENTATION BY: Deborah Condo, Deputy Director of Human Resources; Andrew Eshlemen, Director of Public Works; Sara Greaves, Chief Financial Officer RECOMMENDED MOTION: To approve that the County Administrator have full authority to set wages for Part-Time Seasonal and Temporary employees only for a period of up to 12 months. REPORT-IN-BRIEF: The County has reduced the number of applicable steps on the pay scale as minimum wage continues to increase. This has created a situation where grades 1 through 4 have a starting rate within $.02-$.05 of each other. Where there used to be an 8% gap between grades, there is now less than a 1% differential. This has become problematic as the County looks to hire seasonal part time employees. DISCUSSION: While addressing the concern related to hiring for calendar year 2021 is of the most immediate importance, the county does recognize a need for a more permanent solution. It is possible a new scale should be created for temporary/seasonal part time workers. Staff will continue to review possible remedies and bring a solution to the BOCC within the next 12 months for consideration. FISCAL IMPACT: Not available, estimate for Public Works is $25K and can be absorbed in their existing budget. CONCURRENCES: John Martirano ALTERNATIVES: Not applicable ATTACHMENTS: FY21 Salary Scale AUDIO/VISUAL NEEDS: None Board of County Commissioners of Washington County, Maryland Agenda Report Form 10/12/2020 GRADE 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Base + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% 22 102,190 104,749 107,370 110,053 112,798 115,627 118,518 121,472 124,509 127,629 130,811 134,077 137,426 140,858 144,373 147,992 151,694 155,480 159,370 163,363 49.13 50.36 51.62 52.91 54.23 55.59 56.98 58.40 59.86 61.36 62.89 64.46 66.07 67.72 69.41 71.15 72.93 74.75 76.62 78.54 21 94,619 96,990 99,424 101,920 104,478 107,099 109,782 112,528 115,336 118,227 121,181 124,218 127,317 130,499 133,765 137,114 140,546 144,061 147,659 151,341 45.49 46.63 47.80 49.00 50.23 51.49 52.78 54.10 55.45 56.84 58.26 59.72 61.21 62.74 64.31 65.92 67.57 69.26 70.99 72.76 20 87,589 89,773 92,019 94,328 96,678 99,091 101,566 104,104 106,704 109,366 112,091 114,899 117,770 120,723 123,739 126,838 130,000 133,245 136,573 139,984 42.11 43.16 44.24 45.35 46.48 47.64 48.83 50.05 51.30 52.58 53.89 55.24 56.62 58.04 59.49 60.98 62.50 64.06 65.66 67.30 19 81,120 83,158 85,238 87,360 89,544 91,790 94,078 96,429 98,842 101,317 103,854 106,454 109,117 111,842 114,629 117,499 120,432 123,448 126,526 129,688 39.00 39.98 40.98 42.00 43.05 44.13 45.23 46.36 47.52 48.71 49.93 51.18 52.46 53.77 55.11 56.49 57.90 59.35 60.83 62.35 18 75,088 76,960 78,894 80,870 82,888 84,968 87,090 89,274 91,499 93,787 96,138 98,550 101,005 103,522 106,101 108,763 111,488 114,275 117,125 120,058 36.10 37.00 37.93 38.88 39.85 40.85 41.87 42.92 43.99 45.09 46.22 47.38 48.56 49.77 51.01 52.29 53.60 54.94 56.31 57.72 17 69,534 71,282 73,070 74,901 76,773 78,686 80,662 82,680 84,739 86,861 89,024 91,250 93,538 95,867 98,259 100,714 103,230 105,810 108,451 111,155 33.43 34.27 35.13 36.01 36.91 37.83 38.78 39.75 40.74 41.76 42.80 43.87 44.97 46.09 47.24 48.42 49.63 50.87 52.14 53.44 16 64,397 65,998 67,642 69,326 71,053 72,821 74,651 76,523 78,437 80,392 82,410 84,469 86,590 88,754 90,979 93,246 95,576 97,968 100,422 102,939 30.96 31.73 32.52 33.33 34.16 35.01 35.89 36.79 37.71 38.65 39.62 40.61 41.63 42.67 43.74 44.83 45.95 47.10 48.28 49.49 15 59,634 61,131 62,650 64,210 65,811 67,454 69,139 70,866 72,634 74,443 76,294 78,208 80,163 82,160 84,219 86,320 88,483 90,688 92,955 95,285 28.67 29.39 30.12 30.87 31.64 32.43 33.24 34.07 34.92 35.79 36.68 37.60 38.54 39.50 40.49 41.50 42.54 43.60 44.69 45.81 14 55,203 56,576 57,990 59,446 60,923 62,442 64,002 65,603 67,246 68,931 70,658 72,426 74,235 76,086 77,979 79,934 81,931 83,970 86,070 88,213 26.54 27.20 27.88 28.58 29.29 30.02 30.77 31.54 32.33 33.14 33.97 34.82 35.69 36.58 37.49 38.43 39.39 40.37 41.38 42.41 13 51,106 52,374 53,685 55,037 56,410 57,824 59,280 60,757 62,275 63,835 65,437 67,080 68,765 70,491 72,259 74,069 75,920 77,813 79,768 81,765 24.57 25.18 25.81 26.46 27.12 27.80 28.50 29.21 29.94 30.69 31.46 32.25 33.06 33.89 34.74 35.61 36.50 37.41 38.35 39.31 12 47,341 48,526 49,733 50,981 52,250 53,560 54,891 56,264 57,678 59,114 60,590 62,109 63,669 65,270 66,893 68,557 70,262 72,010 73,819 75,670 22.76 23.33 23.91 24.51 25.12 25.75 26.39 27.05 27.73 28.42 29.13 29.86 30.61 31.38 32.16 32.96 33.78 34.62 35.49 36.38 11 43,826 44,928 46,051 47,195 48,381 49,587 50,835 52,104 53,414 54,746 56,118 57,512 58,947 60,424 61,942 63,482 65,062 66,685 68,349 70,054 21.07 21.60 22.14 22.69 23.26 23.84 24.44 25.05 25.68 26.32 26.98 27.65 28.34 29.05 29.78 30.52 31.28 32.06 32.86 33.68 10 40,581 41,600 42,640 43,701 44,803 45,926 47,070 48,256 49,462 50,690 51,958 53,248 54,579 55,952 57,346 58,781 60,258 61,755 63,294 64,875 19.51 20.00 20.50 21.01 21.54 22.08 22.63 23.20 23.78 24.37 24.98 25.60 26.24 26.90 27.57 28.26 28.97 29.69 30.43 31.19 9 37,565 38,501 39,458 40,435 41,454 42,494 43,555 44,637 45,760 46,904 48,069 49,275 50,502 51,771 53,061 54,392 55,744 57,138 58,573 60,029 18.06 18.51 18.97 19.44 19.93 20.43 20.94 21.46 22.00 22.55 23.11 23.69 24.28 24.89 25.51 26.15 26.80 27.47 28.16 28.86 8 34,798 35,672 36,566 37,482 38,418 39,374 40,352 41,371 42,411 43,472 44,554 45,677 46,821 47,986 49,192 50,419 51,688 52,978 54,309 55,661 16.73 17.15 17.58 18.02 18.47 18.93 19.40 19.89 20.39 20.90 21.42 21.96 22.51 23.07 23.65 24.24 24.85 25.47 26.11 26.76 7 32,219 33,030 33,862 34,715 35,589 36,483 37,398 38,334 39,291 40,269 41,267 42,307 43,368 44,450 45,552 46,696 47,861 49,067 50,294 51,542 15.49 15.88 16.28 16.69 17.11 17.54 17.98 18.43 18.89 19.36 19.84 20.34 20.85 21.37 21.90 22.45 23.01 23.59 24.18 24.78 6 29,827 30,576 31,346 32,136 32,947 33,779 34,632 35,506 36,400 37,315 38,251 39,208 40,186 41,184 42,224 43,285 44,366 45,469 46,613 47,778 14.34 14.70 15.07 15.45 15.84 16.24 16.65 17.07 17.50 17.94 18.39 18.85 19.32 19.80 20.30 20.81 21.33 21.86 22.41 22.97 5 27,622 28,309 29,016 29,744 30,493 31,262 32,053 32,864 33,696 34,549 35,422 36,317 37,232 38,168 39,125 40,102 41,101 42,120 43,181 44,262 13.28 13.61 13.95 14.30 14.66 15.03 15.41 15.80 16.20 16.61 17.03 17.46 17.90 18.35 18.81 19.28 19.76 20.25 20.76 21.28 4 25,563 26,208 26,874 27,539 28,226 28,933 29,661 30,410 31,179 31,949 32,739 33,550 34,382 35,235 36,109 37,003 37,918 38,875 39,853 40,851 12.29 12.60 12.92 13.24 13.57 13.91 14.26 14.62 14.99 15.36 15.74 16.13 16.53 16.94 17.36 17.79 18.23 18.69 19.16 19.64 3 23,691 24,274 24,877 25,501 26,146 26,790 27,456 28,142 28,850 29,578 30,326 31,075 31,845 32,635 33,446 34,278 35,131 36,005 36,899 37,814 11.39 11.67 11.96 12.26 12.57 12.88 13.20 13.53 13.87 14.22 14.58 14.94 15.31 15.69 16.08 16.48 16.89 17.31 17.74 18.18 2 21,923 22,464 23,026 23,608 24,190 24,794 25,418 26,062 26,707 27,373 28,059 28,766 29,494 30,222 30,971 31,741 32,531 33,342 34,174 35,027 10.54 10.80 11.07 11.35 11.63 11.92 12.22 12.53 12.84 13.16 13.49 13.83 14.18 14.53 14.89 15.26 15.64 16.03 16.43 16.84 1 20,301 20,800 21,320 21,861 22,402 22,963 23,546 24,128 24,731 25,355 25,979 26,624 27,290 27,976 28,683 29,390 30,118 30,867 31,637 32,427 9.76 10.00 10.25 10.51 10.77 11.04 11.32 11.60 11.89 12.19 12.49 12.80 13.12 13.45 13.79 14.13 14.48 14.84 15.21 15.59 Washington County Government FY 2021 Salary Scale 7/1/2020 STEP 1 of 2 10/12/2020 GRADE 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 14 + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% + 2.5% 167,440 171,621 175,906 180,294 184,808 189,426 194,168 199,014 203,986 209,082 214,302 219,669 225,160 230,797 236,558 242,466 248,518 254,738 261,102 267,634 80.50 82.51 84.57 86.68 88.85 91.07 93.35 95.68 98.07 100.52 103.03 105.61 108.25 110.96 113.73 116.57 119.48 122.47 125.53 128.67 155,126 158,995 162,968 167,045 171,226 175,510 179,899 184,392 189,010 193,731 198,578 203,549 208,645 213,866 219,211 224,682 230,298 236,059 241,966 248,019 74.58 76.44 78.35 80.31 82.32 84.38 86.49 88.65 90.87 93.14 95.47 97.86 100.31 102.82 105.39 108.02 110.72 113.49 116.33 119.24 143,478 147,056 150,738 154,502 158,371 162,323 166,379 170,539 174,803 179,171 183,643 188,240 192,941 197,766 202,717 207,792 212,992 218,317 223,766 229,362 68.98 70.70 72.47 74.28 76.14 78.04 79.99 81.99 84.04 86.14 88.29 90.50 92.76 95.08 97.46 99.90 102.40 104.96 107.58 110.27 132,933 136,261 139,672 143,166 146,744 150,405 154,170 158,018 161,970 166,026 170,186 174,450 178,818 183,290 187,866 192,566 197,371 202,301 207,355 212,534 63.91 65.51 67.15 68.83 70.55 72.31 74.12 75.97 77.87 79.82 81.82 83.87 85.97 88.12 90.32 92.58 94.89 97.26 99.69 102.18 123,053 126,131 129,293 132,517 135,824 139,214 142,688 146,266 149,926 153,670 157,518 161,450 165,485 169,624 173,867 178,214 182,666 187,242 191,922 196,726 59.16 60.64 62.16 63.71 65.30 66.93 68.60 70.32 72.08 73.88 75.73 77.62 79.56 81.55 83.59 85.68 87.82 90.02 92.27 94.58 113,942 116,792 119,704 122,699 125,757 128,898 132,122 135,429 138,819 142,293 145,850 149,490 153,234 157,061 160,992 165,027 169,146 173,368 177,694 182,146 54.78 56.15 57.55 58.99 60.46 61.97 63.52 65.11 66.74 68.41 70.12 71.87 73.67 75.51 77.40 79.34 81.32 83.35 85.43 87.57 105,518 108,160 110,864 113,630 116,480 119,392 122,387 125,445 128,586 131,810 135,096 138,466 141,918 145,475 149,115 152,838 156,666 160,576 164,590 168,709 50.73 52.00 53.30 54.63 56.00 57.40 58.84 60.31 61.82 63.37 64.95 66.57 68.23 69.94 71.69 73.48 75.32 77.20 79.13 81.11 97,677 100,110 102,606 105,165 107,786 110,490 113,256 116,085 118,997 121,971 125,029 128,149 131,352 134,638 138,008 141,461 144,997 148,616 152,339 156,146 46.96 48.13 49.33 50.56 51.82 53.12 54.45 55.81 57.21 58.64 60.11 61.61 63.15 64.73 66.35 68.01 69.71 71.45 73.24 75.07 90,418 92,685 94,994 97,365 99,798 102,294 104,853 107,474 110,157 112,902 115,731 118,622 121,597 124,634 127,754 130,957 134,222 137,571 141,003 144,518 43.47 44.56 45.67 46.81 47.98 49.18 50.41 51.67 52.96 54.28 55.64 57.03 58.46 59.92 61.42 62.96 64.53 66.14 67.79 69.48 83,803 85,904 88,046 90,251 92,498 94,806 97,178 99,611 102,107 104,666 107,286 109,970 112,715 115,523 118,414 121,368 124,405 127,525 130,707 133,973 40.29 41.30 42.33 43.39 44.47 45.58 46.72 47.89 49.09 50.32 51.58 52.87 54.19 55.54 56.93 58.35 59.81 61.31 62.84 64.41 77,563 79,498 81,494 83,533 85,613 87,755 89,939 92,186 94,494 96,866 99,278 101,754 104,291 106,891 109,554 112,299 115,107 117,978 120,931 123,947 37.29 38.22 39.18 40.16 41.16 42.19 43.24 44.32 45.43 46.57 47.73 48.92 50.14 51.39 52.67 53.99 55.34 56.72 58.14 59.59 71,802 73,590 75,421 77,314 79,248 81,224 83,262 85,342 87,485 89,669 91,915 94,203 96,554 98,966 101,442 103,979 106,579 109,242 111,966 114,774 34.52 35.38 36.26 37.17 38.10 39.05 40.03 41.03 42.06 43.11 44.19 45.29 46.42 47.58 48.77 49.99 51.24 52.52 53.83 55.18 66,498 68,162 69,867 71,614 73,403 75,234 77,106 79,040 81,016 83,034 85,114 87,235 89,419 91,645 93,933 96,283 98,696 101,171 103,709 106,309 31.97 32.77 33.59 34.43 35.29 36.17 37.07 38.00 38.95 39.92 40.92 41.94 42.99 44.06 45.16 46.29 47.45 48.64 49.86 51.11 61,526 63,066 64,646 66,269 67,933 69,638 71,386 73,174 75,005 76,877 78,790 80,766 82,784 84,864 86,986 89,170 91,395 93,683 96,034 98,426 29.58 30.32 31.08 31.86 32.66 33.48 34.32 35.18 36.06 36.96 37.88 38.83 39.80 40.80 41.82 42.87 43.94 45.04 46.17 47.32 57,054 58,490 59,946 61,443 62,982 64,563 66,186 67,850 69,555 71,302 73,091 74,922 76,794 78,707 80,683 82,701 84,760 86,882 89,045 91,270 27.43 28.12 28.82 29.54 30.28 31.04 31.82 32.62 33.44 34.28 35.14 36.02 36.92 37.84 38.79 39.76 40.75 41.77 42.81 43.88 52,832 54,163 55,515 56,909 58,323 59,779 61,277 62,816 64,397 65,998 67,642 69,326 71,053 72,821 74,651 76,523 78,437 80,392 82,410 84,469 25.40 26.04 26.69 27.36 28.04 28.74 29.46 30.20 30.96 31.73 32.52 33.33 34.16 35.01 35.89 36.79 37.71 38.65 39.62 40.61 48,963 50,190 51,438 52,728 54,038 55,390 56,784 58,198 59,654 61,152 62,691 64,251 65,853 67,496 69,181 70,907 72,675 74,485 76,357 78,270 23.54 24.13 24.73 25.35 25.98 26.63 27.30 27.98 28.68 29.40 30.14 30.89 31.66 32.45 33.26 34.09 34.94 35.81 36.71 37.63 45,365 46,509 47,674 48,859 50,086 51,334 52,624 53,934 55,286 56,659 58,074 59,530 61,027 62,546 64,106 65,707 67,350 69,035 70,762 72,530 21.81 22.36 22.92 23.49 24.08 24.68 25.30 25.93 26.58 27.24 27.92 28.62 29.34 30.07 30.82 31.59 32.38 33.19 34.02 34.87 41,870 42,910 43,992 45,094 46,218 47,382 48,568 49,774 51,022 52,291 53,602 54,933 56,306 57,720 59,155 60,632 62,150 63,710 65,312 66,955 20.13 20.63 21.15 21.68 22.22 22.78 23.35 23.93 24.53 25.14 25.77 26.41 27.07 27.75 28.44 29.15 29.88 30.63 31.40 32.19 38,750 39,728 40,726 41,746 42,786 43,846 44,949 46,072 47,216 48,402 49,608 50,856 52,125 53,435 54,766 56,139 57,533 58,968 60,445 61,963 18.63 19.10 19.58 20.07 20.57 21.08 21.61 22.15 22.70 23.27 23.85 24.45 25.06 25.69 26.33 26.99 27.66 28.35 29.06 29.79 35,901 36,795 37,710 38,646 39,603 40,602 41,621 42,661 43,722 44,824 45,947 47,091 48,277 49,483 50,710 51,979 53,269 54,600 55,973 57,366 17.26 17.69 18.13 18.58 19.04 19.52 20.01 20.51 21.02 21.55 22.09 22.64 23.21 23.79 24.38 24.99 25.61 26.25 26.91 27.58 33,238 34,070 34,923 35,797 36,691 37,606 38,542 39,499 40,477 41,496 42,536 43,597 44,678 45,802 46,946 48,110 49,317 50,544 51,813 53,102 15.98 16.38 16.79 17.21 17.64 18.08 18.53 18.99 19.46 19.95 20.45 20.96 21.48 22.02 22.57 23.13 23.71 24.30 24.91 25.53 STEP 2 of 2 Open Session Item SUBJECT: FY22 Highway Budget PRESENTATION DATE: March 16, 2021 PRESENTATION BY: Andrew Eshleman, Director of Public Works; Zane Rowe, Deputy Director of Highway RECOMMENDED MOTION(S): For informational purposes REPORT-IN-BRIEF: The Washington County Highway Department is responsible for the maintenance of the County’s Road system; this includes but is not limited to patching, resurfacing, stabilization of dirt roads, keeping ditch lines clear of debris, mowing along County right of ways, mowing storm water management ponds, snow and ice removal, line striping, signal maintenance and signing of County Roads both regulatory and directional. Our fleet department also provides maintenance service for County owned vehicles. DISCUSSION: The Highway budget increased over FY21 by $140,450 and 1.20%. The increase is mainly the result of the 2.5% step and 1% COLA. The General Fund contribution to Highway has increased by $211,680 to account for the wage increase and also to supplant the reduction in Highway User Revenue. FISCAL IMPACT: $ 11,876,800 CONCURRENCES: N/A ALTERNATIVES: N/A ATTACHMENTS: FY22 Highway Budget AUDIO/VISUAL TO BE USED: N/A Board of County Commissioners of Washington County, Maryland Agenda Report Form Revenues: 20-2 Highway User Revenues 1,868,000 0 1,868,000 (124,080)1 -6.23%1,992,080 1 Reimbursed Expenses: 20-2 Reimburse Administrative 0 0 0 20-2 Projects 30,000 30,000 0 20-2 Street Lighting 37,000 37,000 0 20-2 Fuel 262,000 262,000 40,350 2 18.20%221,650 20-2 Guardrails 5,000 5,000 0 20-2 Auto Repair 33,500 33,500 (6,500) 367,500 0 367,500 33,850 10.15%333,650 2 Other Revenues: 20-2 Recycling Revenues 4,000 4,000 0 20-2 Miscellaneous 30,000 30,000 0 20-2 Gain or Loss on Sale of Asset 69,000 69,000 19,000 20-2 General Fund Appropriation 9,538,300 9,538,300 211,680 3 2.27%9,326,620 9,641,300 0 9,641,300 230,680 3 20-5 General Operations 1,361,030 1,361,030 13,480 20-12 Road Maintenance 5,962,710 5,962,710 110,480 20-14 Snow Removal 1,195,350 1,195,350 (97,860) 20-17 Storm Damage 20,900 20,900 170 20-19 Traffic Control 677,300 677,300 36,710 20-21 Fleet Management 2,659,510 2,659,510 77,470 Total Expenses 11,876,800 0 11,876,800 140,450 4 1.20%11,736,350 4 Total Expenses: Category Summary: Operating 3,932,110 0 3,932,110 27,720 Capital Outlay 0 0 0 (27,200) Highway User Revenues: Washington County, Maryland Highway Fund Operating Budget Detailed Summary Fiscal Year 2022 Pa g e Requested Adjustment Proposed $ Change No t e % Change Budget FY 2021Category by Function - Estimate by the State. - Increased due to salary COLA and step plus to offset a decrease in Highway User Revenues. - Increase due to salary COLA and Step; Increase in Fuel and Insurance. - Increase due to a an increase in costs. 20 - 1 20 2 2 20 2 2 20 2 1 20 2 0 20 1 9 Op e r a t i n g Bu d g e t Op e r a t i n g Bu d g e t Op e r a t i n g Bu d g e t Ac t u a l s Ac t u a l s Re q u e s t e d Pr o p o s e d Ap p r o v e d Fi n a l Fi n a l 40 0 2 7 0 - C a s h D r a w e r o v e r / u n d e r 0 0 0 0 0. 0 0 % 0 0 0 40 4 4 2 0 - I n t e r e s t , P e n a l t i e s & F e e s 0 0 0 0 0. 0 0 % 0 14 8 10 4 42 0 1 0 0 - R e c y c l i n g R e v e n u e s 4, 0 0 0 0 4, 0 0 0 0 0. 0 0 % 4, 0 0 0 2, 2 8 7 2, 8 7 0 49 0 0 0 0 - M i s c e l l a n e o u s 30 , 0 0 0 0 30 , 0 0 0 0 0. 0 0 % 30 , 0 0 0 70 9 3, 0 2 9 49 0 0 0 5 - I n s u r a n c e R e c o v e r y 0 0 0 0 0. 0 0 % 0 50 , 1 8 9 9, 3 6 4 49 0 0 1 0 - G a i n o r L o s s o n S a l e o f A s s e t 69 , 0 0 0 0 69 , 0 0 0 19 , 0 0 0 38 . 0 0 % 50 , 0 0 0 10 , 8 0 2 41 , 4 1 5 49 0 0 4 5 - O p e r T r a n s f e r - G e n e r a l F u n d 9, 5 3 8 , 3 0 0 0 9, 5 3 8 , 3 0 0 21 1 , 6 8 0 2. 2 7 % 9, 3 2 6 , 6 2 0 9, 0 3 8 , 2 5 0 9, 1 8 8 , 1 1 0 49 6 2 0 0 - H i g h w a y U s e r R e v e n u e s 1, 8 6 8 , 0 0 0 0 1, 8 6 8 , 0 0 0 (1 2 4 , 0 8 0 ) (6 . 2 3 ) % 1, 9 9 2 , 0 8 0 1, 7 8 8 , 1 3 1 1, 8 6 5 , 8 9 4 49 9 4 0 0 - P r o j e c t s 30 , 0 0 0 0 30 , 0 0 0 0 0. 0 0 % 30 , 0 0 0 8, 9 7 7 36 , 3 7 2 49 9 4 1 0 - S t r e e t L i g h t i n g 37 , 0 0 0 0 37 , 0 0 0 0 0. 0 0 % 37 , 0 0 0 36 , 5 9 3 27 , 8 7 6 49 9 4 2 0 - F u e l 26 2 , 0 0 0 0 26 2 , 0 0 0 40 , 3 5 0 18 . 2 0 % 22 1 , 6 5 0 18 6 , 1 1 3 23 0 , 5 1 5 49 9 4 3 0 - G u a r d r a i l s 5, 0 0 0 0 5, 0 0 0 0 0. 0 0 % 5, 0 0 0 0 0 49 9 4 7 0 - A u t o R e p a i r 33 , 5 0 0 0 33 , 5 0 0 (6 , 5 0 0 ) (1 6 . 2 5 ) % 40 , 0 0 0 18 , 2 7 0 35 , 7 1 7 Re v e n u e s 11 , 8 7 6 , 8 0 0 0 11 , 8 7 6 , 8 0 0 14 0 , 4 5 0 1. 2 0 % 11 , 7 3 6 , 3 5 0 11 , 1 4 0 , 4 7 0 11 , 4 4 1 , 2 6 7 Ad j u s t m e n t $ C h a n g e % C h a n g e 20 - 2 20 2 2 20 2 2 Op e r a t i n g Bu d g e t Va r i a n c e C o m m e n t s Re q u e s t e d Re q u e s t e d 42 0 1 0 0 - R e c y c l i n g R e v e n u e s 4, 0 0 0 49 0 0 0 0 - M i s c e l l a n e o u s 30 , 0 0 0 49 0 0 1 0 - G a i n o r L o s s o n S a l e o f A s s e t 69 , 0 0 0 Th e s a l e o f 4 D u m p T r u c k s , 5 P i c k u p s , a n d 2 R o a d M o w e r s u s i n g Go v D e a l s . c o m s a l e s a v e r a g e s in h i g h w a y u s e r r e v e n u e s . us a g e a n d r e p a i r Wa s h i n g t o n C o u n t y , M a r y l a n d Hi g h w a y F u n d De p a r t m e n t 0 0 0 0 0 - D e f a u l t D e p a r t m e n t FY 2 2 R e v e n u e s 20 - 3 20 2 2 20 2 2 20 2 1 Op e r a t i n g Bu d g e t Bu d g e t Bu d g e t 20 0 1 0 - G e n e r a l O p e r a t i o n s 1, 3 6 1 , 0 3 0 0 1, 3 6 1 , 0 3 0 13 , 4 8 0 1. 0 0 % 1, 3 4 7 , 5 5 0 20 0 2 0 - R o a d M a i n t e n a n c e 5, 9 6 2 , 7 1 0 0 5, 9 6 2 , 7 1 0 11 0 , 4 8 0 1. 8 9 % 5, 8 5 2 , 2 3 0 20 0 3 0 - S n o w R e m o v a l 1, 1 9 5 , 3 5 0 0 1, 1 9 5 , 3 5 0 (9 7 , 8 6 0 ) (7 . 5 7 ) % 1, 2 9 3 , 2 1 0 20 0 4 0 - S t o r m D a m a g e 20 , 9 0 0 0 20 , 9 0 0 17 0 0. 8 2 % 20 , 7 3 0 20 0 5 0 - T r a f f i c C o n t r o l 67 7 , 3 0 0 0 67 7 , 3 0 0 36 , 7 1 0 5. 7 3 % 64 0 , 5 9 0 20 0 6 0 - F l e e t M a n a g e m e n t 2, 6 5 9 , 5 1 0 0 2, 6 5 9 , 5 1 0 77 , 4 7 0 3. 0 0 % 2, 5 8 2 , 0 4 0 Ad j u s t m e n t $ C h a n g e % Ch a n g e 20 - 4 20 2 2 20 2 2 20 2 1 20 2 0 20 1 9 Op e r a t i n g B u d g e t Op e r a t i n g Bu d g e t Op e r a t i n g Bu d g e t Ac t u a l s Ac t u a l s Re q u e s t e d Pr o p o s e d Ap p r o v e d Fi n a l Fi n a l 50 0 0 0 0 - W a g e s - F u l l T i m e 24 0 , 8 3 0 0 24 0 , 8 3 0 4, 2 1 0 1. 7 8 % 23 6 , 6 2 0 22 2 , 1 3 5 22 7 , 3 3 3 50 0 0 1 0 - W a g e s - O v e r t i m e 32 0 0 32 0 (3 9 0 ) (5 4 . 9 3 ) % 71 0 14 6 51 3 50 0 0 4 0 - O t h e r W a g e s 1, 8 0 0 0 1, 8 0 0 18 0 11 . 1 1 % 1, 6 2 0 1, 5 3 0 0 50 0 1 0 0 - F I C A - E m p l o y e r 18 , 5 9 0 0 18 , 5 9 0 31 0 1. 7 0 % 18 , 2 8 0 16 , 4 8 0 17 , 0 7 6 50 0 1 2 0 - H e a l t h I n s u r a n c e 88 , 9 3 0 0 88 , 9 3 0 2, 1 1 0 2. 4 3 % 86 , 8 2 0 49 , 4 3 6 35 , 0 3 4 50 0 1 2 5 - O t h e r I n s u r a n c e 1, 7 6 0 0 1, 7 6 0 10 0 6. 0 2 % 1, 6 6 0 1, 3 9 0 1, 3 0 2 50 0 1 3 0 - P e n s i o n 62 , 6 2 0 0 62 , 6 2 0 (1 , 0 5 0 ) (1 . 6 5 ) % 63 , 6 7 0 37 7 , 6 7 2 10 9 , 1 8 7 50 0 1 4 0 - W o r k e r s C o m p e n s a t i o n 53 0 0 53 0 20 3. 9 2 % 51 0 48 9 46 9 50 0 1 5 0 - U n e m p l o y m e n t C o m p e n s a t i o n 0 0 0 0 0. 0 0 % 0 8, 3 9 0 6, 4 8 7 50 0 1 7 0 - P e r s o n a l D e v e l o p m e n t 10 , 6 8 0 0 10 , 6 8 0 0 0. 0 0 % 10 , 6 8 0 0 0 50 0 1 7 1 - E m p l o y e e R e c o g n i t i o n 7, 9 8 0 0 7, 9 8 0 (2 4 0 ) (2 . 9 2 ) % 8, 2 2 0 2, 4 7 0 1, 2 7 0 50 0 1 7 2 - T e a m B u i l d i n g 2, 2 3 0 0 2, 2 3 0 0 0. 0 0 % 2, 2 3 0 2, 3 3 5 1, 9 6 1 Wa g e s a n d B e n e f i t s 43 6 , 2 7 0 0 43 6 , 2 7 0 5, 2 5 0 1. 2 2 % 43 1 , 0 2 0 68 2 , 4 7 1 40 0 , 6 3 1 50 2 0 0 0 - A p p r o p r i a t i o n s 50 0 , 0 0 0 0 50 0 , 0 0 0 0 0. 0 0 % 50 0 , 0 0 0 50 0 , 0 0 0 86 6 , 0 0 0 50 5 0 1 0 - A d v e r t i s i n g 1, 5 0 0 0 1, 5 0 0 0 0. 0 0 % 1, 5 0 0 44 51 50 5 0 5 0 - D u e s & S u b s c r i p t i o n s 1, 5 0 0 0 1, 5 0 0 0 0. 0 0 % 1, 5 0 0 86 1 2, 5 8 0 50 5 0 7 0 - F o o d a n d S u p p l i e s 0 0 0 0 0. 0 0 % 0 10 0 50 5 0 8 0 - F r e i g h t & C a r t a g e 10 , 0 0 0 0 10 , 0 0 0 0 0. 0 0 % 10 , 0 0 0 7, 2 3 2 9, 6 7 1 50 5 1 2 0 - L i c e n s e s & C e r t i f i c a t i o n s 2, 5 0 0 0 2, 5 0 0 0 0. 0 0 % 2, 5 0 0 98 8 1, 2 1 1 50 5 1 4 0 - O f f i c e S u p p l i e s 5, 0 0 0 0 5, 0 0 0 0 0. 0 0 % 5, 0 0 0 6, 4 1 1 5, 4 1 1 50 5 1 5 0 - O t h e r - M i s c e l l a n e o u s 40 0 0 40 0 0 0. 0 0 % 40 0 82 4 57 50 5 1 6 0 - P e r s o n a l M i l e a g e 1, 0 0 0 0 1, 0 0 0 0 0. 0 0 % 1, 0 0 0 0 24 6 50 5 2 3 0 - T r a v e l E x p e n s e s 1, 4 0 0 0 1, 4 0 0 20 0 16 . 6 7 % 1, 2 0 0 1, 2 1 8 1, 5 9 8 51 0 0 1 0 - F l e e t I n s u r a n c e 12 9 , 9 5 0 0 12 9 , 9 5 0 27 , 0 0 0 26 . 2 3 % 10 2 , 9 5 0 95 , 8 9 6 84 , 1 4 3 51 0 0 2 0 - P r o p e r t y & C a s u a l t y I n s u r a n c e 10 , 4 3 0 0 10 , 4 3 0 1, 3 3 0 14 . 6 2 % 9, 1 0 0 9, 9 0 3 10 , 0 7 0 51 0 0 3 0 - P u b l i c & G e n L i a b i l i t y I n s u r a n c e 39 , 1 4 0 0 39 , 1 4 0 1, 6 3 0 4. 3 5 % 37 , 5 1 0 35 , 3 3 8 35 , 2 1 6 51 5 0 2 0 - B l d g L a b o r - C e n t r a l 0 0 0 (5 0 0 ) (1 0 0 . 0 0 ) % 50 0 1, 1 2 8 0 51 5 0 3 0 - B l d g M a t l - C e n t r a l 15 , 5 0 0 0 15 , 5 0 0 50 0 3. 3 3 % 15 , 0 0 0 10 , 7 8 4 9, 0 9 6 51 5 2 7 0 - M a i n t e n a n c e C o n t r a c t S e r v i c e s 93 , 2 0 0 0 93 , 2 0 0 0 0. 0 0 % 93 , 2 0 0 58 , 9 2 2 88 , 1 7 9 FY 2 2 E x p e n s e s Ad j u s t m e n t $ C h a n g e % C h a n g e 20 - 5 20 2 2 20 2 2 20 2 1 20 2 0 20 1 9 Op e r a t i n g B u d g e t Op e r a t i n g Bu d g e t Op e r a t i n g Bu d g e t Ac t u a l s Ac t u a l s Re q u e s t e d Pr o p o s e d Ap p r o v e d Fi n a l Fi n a l FY 2 2 E x p e n s e s Ad j u s t m e n t $ C h a n g e % C h a n g e 51 5 2 8 0 - M e d i c a l F e e s 40 0 0 40 0 0 0. 0 0 % 40 0 0 0 52 0 0 1 0 - C e r t i f i c a t i o n C l a s s e s 1, 0 0 0 0 1, 0 0 0 0 0. 0 0 % 1, 0 0 0 28 4 76 9 52 0 0 3 0 - F o o d C o m p 1, 0 0 0 0 1, 0 0 0 0 0. 0 0 % 1, 0 0 0 0 0 52 0 0 4 0 - S e m i n a r s / C o n v e n t i o n s 6, 0 0 0 0 6, 0 0 0 0 0. 0 0 % 6, 0 0 0 93 5 57 3 52 5 0 0 0 - S u p p l i e s / M a t e r i a l - O p e r a t i n g 30 , 0 0 0 0 30 , 0 0 0 0 0. 0 0 % 30 , 0 0 0 30 , 9 9 8 32 , 7 5 3 52 5 0 5 0 - W e l d i n g M a t e r i a l / S u p p l i e s 0 0 0 0 0. 0 0 % 0 26 0 0 53 5 0 1 0 - C o p y M a c h i n e R e n t a l 5, 0 0 0 0 5, 0 0 0 0 0. 0 0 % 5, 0 0 0 4, 6 0 7 5, 2 8 2 53 5 0 5 0 - R e n t a l P a y m e n t s 2, 5 0 0 0 2, 5 0 0 0 0. 0 0 % 2, 5 0 0 3, 1 7 5 1, 2 5 2 53 5 0 5 5 - L e a s e P a y m e n t s 0 0 0 0 0. 0 0 % 0 1, 1 3 8 52 1 54 0 0 1 0 - W i r e l e s s C o m m u n i c a t i o n 14 , 5 0 0 0 14 , 5 0 0 0 0. 0 0 % 14 , 5 0 0 11 , 2 5 1 14 , 8 7 6 54 0 0 2 0 - T e l e p h o n e E x p e n s e s 0 0 0 (6 , 0 0 0 ) (1 0 0 . 0 0 ) % 6, 0 0 0 4, 4 0 2 4, 1 9 3 54 5 0 1 0 - E l e c t r i c 24 , 0 0 0 0 24 , 0 0 0 (6 0 0 ) (2 . 4 4 ) % 24 , 6 0 0 21 , 1 4 3 21 , 8 3 6 54 5 0 1 5 - H e a t i n g O i l 9, 5 0 0 0 9, 5 0 0 (3 3 0 ) (3 . 3 6 ) % 9, 8 3 0 6, 7 5 9 9, 2 5 5 54 5 0 2 0 - N a t u r a l G a s 16 , 7 5 0 0 16 , 7 5 0 0 0. 0 0 % 16 , 7 5 0 15 , 0 9 5 14 , 6 6 0 54 5 0 3 0 - P r o p a n e G a s 0 0 0 0 0. 0 0 % 0 70 0 54 5 0 4 0 - S e w e r 2, 5 9 0 0 2, 5 9 0 0 0. 0 0 % 2, 5 9 0 2, 0 5 3 2, 2 1 8 59 9 9 9 9 - C o n t r o l l a b l e A s s e t s 0 0 0 0 0. 0 0 % 0 1, 5 8 8 24 , 0 2 3 60 0 2 0 0 - B u i l d i n g & I m p r o v e m e n t s 0 0 0 (1 5 , 0 0 0 ) (1 0 0 . 0 0 ) % 15 , 0 0 0 0 0 60 0 6 0 0 - C o m p u t e r / S o f t w a r e E q u i p m e n t 0 0 0 0 0. 0 0 % 0 14 , 2 2 1 0 20 - 6 20 2 2 20 2 2 Op e r a t i n g B u d g e t Va r i a n c e C o m m e n t s Re q u e s t e d Re q u e s t e d 50 0 0 0 0 - W a g e s - F u l l T i m e 24 0 , 8 3 0 T h e b u d g e t i s b a s e d o n a p r o p o s e d s t e p o f 2 . 5 % a n d a 1 % C O L A f o r FY 2 2 . D u e t o t h e m i d - y e a r i n c r e a s e i n F Y 2 1 , t h e i n c r e a s e f r o m t h e F Y 2 1 or i g i n a l b u d g e t t o t h e F Y 2 2 p r o p o s e d b u d g e t i s a p p r o x i m a t e l y 7 . 1 2 % . Wa g e s a r e t h e n a l l o c a t e d b a s e d o n a t h r e e y e a r r o l l i n g a v e r a g e a n d ad j u s t e d f o r a n y k n o w n c h a n g e s i n t r e n d s . ye a r i n c r e a s e i n F Y 2 1 , t h e i n c r e a s e f r o m t h e F Y 2 1 o r i g i n a l b u d g e t t o t h e FY 2 2 p r o p o s e d b u d g e t i s a p p r o x i m a t e l y 7 . 1 2 % . W a g e s a r e a l l o c a t e d b a s e d on a t h r e e y e a r r o l l i n g a v e r a g e a n d a d j u s t e d f o r a n y k n o w n c h a n g e s i n tr e n d s . ho l i d a y s w o r k e d f o r o p e r a t i o n s t h a t r e q u i r e c o v e r a g e o n h o l i d a y s . T h e si c k p a y b o n u s i s b a s e d o n p r i o r y e a r a c t u a l s w i t h a s m a l l i n c r e a s e f o r em p l o y e e s r e c e i v i n g a d d i t i o n a l p a y f o r a c c u m u l a t i n g m o r e c o n s e c u t i v e ye a r s w i t h o u t u s i n g s i c k t i m e . T h e h o l i d a y w o r k e d w a s i n c r e a s e d f o r t h e 7. 1 2 % w a g e i n c r e a s e s f o r F Y 2 2 a n d F Y 2 1 . pr o j e c t e d t r e n d a n a l y s i s i n t h e m a r k e t , d i s c u s s i o n s w i t h t h e C o u n t y ’ s he a l t h i n s u r a n c e a d m i n i s t r a t o r s , a n a n a l y s i s o f t h e C o u n t y ’ s s e l f - i n s u r e d re s e r v e t r e n d s a n d t h e a n t i c i p a t e d r e s e r v e b a l a n c e . de p e n d e n t l i f e i n s u r a n c e , a n d l o n g - t e r m d i s a b i l i t y . T h e m a j o r i t y o f t h e s e pr e m i u m s a r e b a s e d o n w a g e s . D u e t o t h e w a g e i n c r e a s e t h e o t h e r in s u r a n c e i n c r e a s e d b y a p p r o x i m a t e l y 7 . 1 2 % . Wa s h i n g t o n C o u n t y , M a r y l a n d Hi g h w a y F u n d De p a r t m e n t 2 0 0 1 0 - G e n e r a l O p e r a t i o n s FY 2 2 E x p e n s e s 20 - 7 20 2 2 20 2 2 Op e r a t i n g B u d g e t Va r i a n c e C o m m e n t s Re q u e s t e d Re q u e s t e d Wa s h i n g t o n C o u n t y , M a r y l a n d Hi g h w a y F u n d De p a r t m e n t 2 0 0 1 0 - G e n e r a l O p e r a t i o n s FY 2 2 E x p e n s e s 50 0 1 3 0 - P e n s i o n 62 , 6 2 0 Th e b u d g e t e d a m o u n t f o r e m p l o y e r p e n s i o n i s b a s e d o n f u l l - t i m e w a g e s ti m e s 2 6 % . th e i r a s s i g n e d c l a s s i f i c a t i o n r a t e s . C l a s s i f i c a t i o n r a t e s h a v e n o t c h a n g e d . of s o m e k i n d . T r a i n i n g m a y i n c l u d e p h y s i c a l t r a i n i n g a n d e x e r c i s e . di s t r i b u t e d e q u i t a b l y b y d e p a r t m e n t s i z e . D e p a r t m e n t h e a d s a n d d i v i s i o n di r e c t o r s m a y r e c o g n i z e f u l l - t i m e e m p l o y e e s w h o s t r i v e t o o v e r a c h i e v e . Fu n d s m a y b e u s e d f o r a d d i t i o n a l t r a i n i n g ; a t t e n d a n c e t o i n d u s t r y e v e n t s ; an d r e l a t e d t r a v e l . Th i s a l l o w s a d e p a r t m e n t h e a d o r d i v i s i o n d i r e c t o r t o o f f e r t h e o c c a s i o n a l ce l e b r a t i o n o r r e c o g n i z e e m p l o y e e a c h i e v e m e n t s i n t h e o f f i c e s e t t i n g . 20 - 8 20 2 2 20 2 2 Op e r a t i n g B u d g e t Va r i a n c e C o m m e n t s Re q u e s t e d Re q u e s t e d Wa s h i n g t o n C o u n t y , M a r y l a n d Hi g h w a y F u n d De p a r t m e n t 2 0 0 1 0 - G e n e r a l O p e r a t i o n s FY 2 2 E x p e n s e s 51 0 0 1 0 - F l e e t I n s u r a n c e 12 9 , 9 5 0 T h e r e i s a n o v e r a l l p e r c e n t a g e i n c r e a s e o f 2 0 . 4 % f o r a l l f u n d s c o m b i n e d ov e r p r i o r y e a r b u d g e t . T h e p e r c e n t a g e d e c r e a s e / i n c r e a s e v a r i e s b y de p a r t m e n t o r f u n d . C h a n g e s r e l a t e d t o v o l u m e a n d / o r c l a i m s e x p e r i e n c e co s t o f p r e m i u m s b a s e d o n i n d u s t r y t r e n d s a n d d i s c u s s i o n s w i t h i n d u s t r y ex p e r t s a n d c u r r e n t s e r v i c e p r o v i d e r s . ov e r p r i o r y e a r b u d g e t . T h e p e r c e n t a g e d e c r e a s e / i n c r e a s e v a r i e s b y de p a r t m e n t o r f u n d . C h a n g e s r e l a t e d t o v o l u m e a n d / o r c l a i m s e x p e r i e n c e co s t o f p r e m i u m s b a s e d o n i n d u s t r y t r e n d s a n d d i s c u s s i o n s w i t h i n d u s t r y ex p e r t s a n d c u r r e n t s e r v i c e p r o v i d e r s . ov e r p r i o r y e a r b u d g e t . T h e p e r c e n t a g e d e c r e a s e / i n c r e a s e v a r i e s b y de p a r t m e n t o r f u n d . C h a n g e s r e l a t e d t o v o l u m e a n d / o r c l a i m s e x p e r i e n c e co s t o f p r e m i u m s b a s e d o n i n d u s t r y t r e n d s a n d d i s c u s s i o n s w i t h i n d u s t r y ex p e r t s a n d c u r r e n t s e r v i c e p r o v i d e r s . pe r s o n n e l p r o v i d e s t h e L a b o r . 20 - 9 20 2 2 20 2 2 Op e r a t i n g B u d g e t Va r i a n c e C o m m e n t s Re q u e s t e d Re q u e s t e d Wa s h i n g t o n C o u n t y , M a r y l a n d Hi g h w a y F u n d De p a r t m e n t 2 0 0 1 0 - G e n e r a l O p e r a t i o n s FY 2 2 E x p e n s e s 52 0 0 4 0 - S e m i n a r s / C o n v e n t i o n s 6, 0 0 0 52 5 0 0 0 - S u p p l i e s / M a t e r i a l - O p e r a t i n g 30 , 0 0 0 53 5 0 1 0 - C o p y M a c h i n e R e n t a l 5, 0 0 0 53 5 0 5 0 - R e n t a l P a y m e n t s 2, 5 0 0 54 0 0 1 0 - W i r e l e s s C o m m u n i c a t i o n 14 , 5 0 0 54 0 0 2 0 - T e l e p h o n e E x p e n s e s 0 Te l e p h o n e e x p e n s e s a r e a n e n t e r p r i s e w i d e c o s t a n d w i l l b e b u d g e t e d i n de p a r t m e n t 1 1 0 0 0 . 54 5 0 1 0 - E l e c t r i c 24 , 0 0 0 Th e e l e c t r i c b u d g e t i s b a s e d o n f o u r p r i o r y e a r a c t u a l s , f o r e c a s t e d r a t e ch a n g e s , a n d o t h e r k n o w n c i r c u m s t a n c e s . T h e p r o j e c t i o n a l s o t a k e s i n t o ac c o u n t c u r r e n t y e a r a c t u a l s w i t h a n n u a l i z e d e s t i m a t i o n s . 20 - 10 Tr a v e l E x p e n s e $1 , 4 0 0 $0 ● Ap p r o v a l o f t h i s b u d g e t d o e s n o t r e p l a c e a p p r o v a l o f t r a v e l a s o u t l i n e d i n t h e B u s i n e s s E x p e n s e P o l i c y . A l l t r a v e l m u s t s t i l l r e c e i v e a p p r o p r i a t e a p p r o v a l s . Su p e r v i s o r o f O p e r a t i o n s Oc e a n C i t y M a r y l a n d TB D 70 0 CE A M C o n f e r e n c e s CE A M C o n f e r e n c e s Ac c o u n t D e s c r i p t i o n : Tr a v e l E x p e n s e s Po s i t i o n T i t l e O n l y ( d o no t u s e i n d i v i d u a l na m e s ) De s t i n a t i o n Da t e ( s ) o f Tr a v e l De s c r i p t i o n a n d / o r R e a s o n f o r T r a v e l R e q u e s t De p t . Re q u e s t Bo a r d Ap p r o v a l De p u t y D i r e c t o r P u b l i c Oc e a n C i t y M a r y l a n d TB D 70 0 Ac c o u n t N u m b e r : 5 0 5 2 3 0 Wa s h i n g t o n C o u n t y , M a r y l a n d Tr a v e l R e q u e s t FY 2 0 2 2 De p a r t m e n t N u m b e r : 2 0 0 1 0 De p a r t m e n t N a m e : H i g h w a y 20 - 11 20 2 2 20 2 2 20 2 1 20 2 0 20 1 9 Op e r a t i n g B u d g e t Op e r a t i n g Bu d g e t Op e r a t i n g Bu d g e t Ac t u a l s Ac t u a l s Re q u e s t e d Pr o p o s e d Ap p r o v e d Fi n a l Fi n a l 50 0 0 0 0 - W a g e s - F u l l T i m e 3, 0 1 6 , 1 6 0 0 3, 0 1 6 , 1 6 0 64 , 4 3 0 2. 1 8 % 2, 9 5 1 , 7 3 0 2, 8 8 9 , 1 7 4 2, 6 7 9 , 7 2 4 50 0 0 0 5 - W a g e s - P a r t T i m e 11 6 , 7 6 0 0 11 6 , 7 6 0 0 0. 0 0 % 11 6 , 7 6 0 99 , 6 9 6 10 0 , 8 5 6 50 0 0 1 0 - W a g e s - O v e r t i m e 56 , 6 4 0 0 56 , 6 4 0 10 , 4 0 0 22 . 4 9 % 46 , 2 4 0 33 , 4 1 5 58 , 8 0 1 50 0 0 4 0 - O t h e r W a g e s 2, 6 1 0 0 2, 6 1 0 (1 , 3 9 0 ) (3 4 . 7 5 ) % 4, 0 0 0 3, 0 2 1 44 1 50 0 1 0 0 - F I C A - E m p l o y e r 24 4 , 2 1 0 0 24 4 , 2 1 0 5, 9 4 0 2. 4 9 % 23 8 , 2 7 0 22 0 , 7 2 3 20 8 , 8 3 6 50 0 1 2 0 - H e a l t h I n s u r a n c e 1, 1 1 3 , 8 3 0 0 1, 1 1 3 , 8 3 0 30 , 7 6 0 2. 8 4 % 1, 0 8 3 , 0 7 0 93 3 , 7 6 7 84 1 , 7 5 2 50 0 1 2 5 - O t h e r I n s u r a n c e 22 , 0 9 0 0 22 , 0 9 0 1, 3 1 0 6. 3 0 % 20 , 7 8 0 18 , 1 5 1 16 , 6 3 1 50 0 1 3 0 - P e n s i o n 78 4 , 2 0 0 0 78 4 , 2 0 0 (1 0 , 1 1 0 ) (1 . 2 7 ) % 79 4 , 3 1 0 75 7 , 8 0 2 46 2 , 0 5 8 50 0 1 4 0 - W o r k e r s C o m p e n s a t i o n 20 0 , 9 5 0 0 20 0 , 9 5 0 20 , 5 8 0 11 . 4 1 % 18 0 , 3 7 0 18 6 , 7 2 1 16 5 , 8 7 9 Wa g e s a n d B e n e f i t s 5, 5 5 7 , 4 5 0 0 5, 5 5 7 , 4 5 0 12 1 , 9 2 0 2. 2 4 % 5, 4 3 5 , 5 3 0 5, 1 4 2 , 4 6 9 4, 5 3 4 , 9 8 0 51 5 0 0 0 - C o n t r a c t e d / P u r c h a s e d S e r v i c e 39 , 5 0 0 0 39 , 5 0 0 13 , 5 0 0 51 . 9 2 % 26 , 0 0 0 6, 2 6 3 0 51 5 3 5 0 - A c c i d e n t R e p a i r s 0 0 0 0 0. 0 0 % 0 39 , 2 2 2 7, 4 7 0 52 0 0 3 0 - F o o d C o m p 0 0 0 0 0. 0 0 % 0 24 1 1, 3 5 1 52 5 0 0 0 - S u p p l i e s / M a t e r i a l - O p e r a t i n g 31 5 , 0 0 0 0 31 5 , 0 0 0 (2 5 , 0 0 0 ) (7 . 3 5 ) % 34 0 , 0 0 0 27 4 , 0 6 0 24 5 , 8 7 7 53 5 0 2 0 - E q u i p m e n t R e n t a l 15 , 0 0 0 0 15 , 0 0 0 0 0. 0 0 % 15 , 0 0 0 17 , 8 3 5 31 , 7 3 3 54 5 0 3 0 - P r o p a n e G a s 76 0 0 76 0 60 8. 5 7 % 70 0 71 1 73 7 54 5 0 5 0 - W a s t e / T r a s h D i s p o s a l 35 , 0 0 0 0 35 , 0 0 0 0 0. 0 0 % 35 , 0 0 0 23 , 0 4 3 54 , 1 0 5 Op e r a t i n g E x p e n s e s 40 5 , 2 6 0 0 40 5 , 2 6 0 (1 1 , 4 4 0 ) (2 . 7 5 ) % 41 6 , 7 0 0 36 1 , 3 7 5 34 1 , 2 7 4 59 9 9 9 9 - C o n t r o l l a b l e A s s e t s 0 0 0 0 0. 0 0 % 0 7, 5 1 9 4, 3 0 0 Ca p i t a l O u t l a y 0 0 0 0 0. 0 0 % 0 7, 5 1 9 4, 3 0 0 To t a l 5, 9 6 2 , 7 1 0 0 5, 9 6 2 , 7 1 0 11 0 , 4 8 0 1. 8 9 % 5, 8 5 2 , 2 3 0 5, 5 1 1 , 3 6 3 4, 8 8 0 , 5 5 4 FY 2 2 E x p e n s e s Ad j u s t m e n t $ C h a n g e % C h a n g e 20 - 12 20 2 2 20 2 2 Op e r a t i n g Bu d g e t Va r i a n c e C o m m e n t s 50 0 0 0 0 - W a g e s - F u l l T i m e 3, 0 1 6 , 1 6 0 50 0 0 0 5 - W a g e s - P a r t T i m e 11 6 , 7 6 0 50 0 0 1 0 - W a g e s - O v e r t i m e 56 , 6 4 0 50 0 0 4 0 - O t h e r W a g e s 2, 6 1 0 50 0 1 0 0 - F I C A - E m p l o y e r 24 4 , 2 1 0 50 0 1 2 0 - H e a l t h I n s u r a n c e 1, 1 1 3 , 8 3 0 50 0 1 2 5 - O t h e r I n s u r a n c e 22 , 0 9 0 50 0 1 3 0 - P e n s i o n 78 4 , 2 0 0 50 0 1 4 0 - W o r k e r s C o m p e n s a t i o n 20 0 , 9 5 0 51 5 0 0 0 - C o n t r a c t e d / P u r c h a s e d S e r v i c e 39 , 5 0 0 Ad d i t i o n a l r e q u e s t e d t o c o v e r c o s t o f i n m a t e s . A l s o t h e a d d i t i o n o f 3 m o r e st o r m w a t e r m a n a g e m e n t p o n d s a d d e d t o o u r c o n t r a c t l i s t t o b e m o w e d u p to 8 m o w i n g ' s p e r b u d g e t y e a r . ra t e c h a n g e s . Wa s h i n g t o n C o u n t y , M a r y l a n d Hi g h w a y F u n d De p a r t m e n t 2 0 0 2 0 - R o a d M a i n t e n a n c e FY 2 2 E x p e n s e s 20 - 13 20 2 2 20 2 2 20 2 1 20 2 0 20 1 9 Op e r a t i n g B u d g e t Op e r a t i n g Bu d g e t Op e r a t i n g Bu d g e t Ac t u a l s Ac t u a l s Re q u e s t e d Pr o p o s e d Ap p r o v e d Fi n a l Fi n a l 50 0 0 0 0 - W a g e s - F u l l T i m e 89 , 2 3 0 0 89 , 2 3 0 (1 2 , 9 3 0 ) (1 2 . 6 6 ) % 10 2 , 1 6 0 20 , 7 1 1 13 4 , 1 8 5 50 0 0 1 0 - W a g e s - O v e r t i m e 17 9 , 4 5 0 0 17 9 , 4 5 0 (3 , 4 9 0 ) (1 . 9 1 ) % 18 2 , 9 4 0 42 , 7 5 3 29 1 , 9 4 0 50 0 0 4 0 - O t h e r W a g e s 0 0 0 0 0. 0 0 % 0 0 2, 0 2 2 50 0 1 0 0 - F I C A - E m p l o y e r 20 , 5 6 0 0 20 , 5 6 0 (1 , 2 6 0 ) (5 . 7 7 ) % 21 , 8 2 0 4, 6 8 4 31 , 8 9 7 50 0 1 2 0 - H e a l t h I n s u r a n c e 32 , 9 5 0 0 32 , 9 5 0 (4 , 5 4 0 ) (1 2 . 1 1 ) % 37 , 4 9 0 17 , 7 1 1 88 , 4 9 0 50 0 1 2 5 - O t h e r I n s u r a n c e 65 0 0 65 0 (6 0 ) (8 . 4 5 ) % 71 0 35 1 1, 7 8 0 50 0 1 3 0 - P e n s i o n 23 , 2 0 0 0 23 , 2 0 0 (4 , 2 9 0 ) (1 5 . 6 1 ) % 27 , 4 9 0 14 , 8 3 9 49 , 2 0 8 50 0 1 4 0 - W o r k e r s C o m p e n s a t i o n 3, 8 1 0 0 3, 8 1 0 (2 1 , 2 9 0 ) (8 4 . 8 2 ) % 25 , 1 0 0 3, 5 3 2 23 , 0 7 7 Wa g e s a n d B e n e f i t s 34 9 , 8 5 0 0 34 9 , 8 5 0 (4 7 , 8 6 0 ) (1 2 . 0 3 ) % 39 7 , 7 1 0 10 4 , 5 8 1 62 2 , 5 9 9 50 5 2 3 0 - T r a v e l E x p e n s e s 0 0 0 0 0. 0 0 % 0 0 0 51 5 0 0 0 - C o n t r a c t e d / P u r c h a s e d S e r v i c e 10 0 , 0 0 0 0 10 0 , 0 0 0 0 0. 0 0 % 10 0 , 0 0 0 0 0 51 5 1 8 0 - S o f t w a r e 2, 6 0 0 0 2, 6 0 0 2, 6 0 0 0. 0 0 % 0 0 0 52 0 0 3 0 - F o o d C o m p 10 , 0 0 0 0 10 , 0 0 0 0 0. 0 0 % 10 , 0 0 0 4, 6 5 3 29 , 3 4 1 52 5 0 0 0 - S u p p l i e s / M a t e r i a l - O p e r a t i n g 30 , 4 0 0 0 30 , 4 0 0 (2 , 6 0 0 ) (7 . 8 8 ) % 33 , 0 0 0 11 , 9 6 3 51 , 7 9 0 53 5 0 2 0 - E q u i p m e n t R e n t a l 0 0 0 0 0. 0 0 % 0 20 , 0 0 0 26 3 , 8 7 9 58 6 0 2 5 - S a l t - S u p p l i e s 70 0 , 0 0 0 0 70 0 , 0 0 0 (5 0 , 0 0 0 ) (6 . 6 7 ) % 75 0 , 0 0 0 17 8 , 8 3 2 96 1 , 6 6 6 58 6 0 3 0 - A n t i - s k i d S u p p l i e s 2, 5 0 0 0 2, 5 0 0 0 0. 0 0 % 2, 5 0 0 0 8, 8 7 4 Op e r a t i n g E x p e n s e s 84 5 , 5 0 0 0 84 5 , 5 0 0 (5 0 , 0 0 0 ) (5 . 5 8 ) % 89 5 , 5 0 0 21 5 , 4 4 8 1, 3 1 5 , 5 4 9 To t a l 1, 1 9 5 , 3 5 0 0 1, 1 9 5 , 3 5 0 (9 7 , 8 6 0 ) (7 . 5 7 ) % 1, 2 9 3 , 2 1 0 32 0 , 0 2 9 1, 9 3 8 , 1 4 9 FY 2 2 E x p e n s e s Ad j u s t m e n t $ C h a n g e % C h a n g e 20 - 14 20 2 2 20 2 2 Op e r a t i n g Bu d g e t Va r i a n c e C o m m e n t s 50 0 0 0 0 - W a g e s - F u l l T i m e 89 , 2 3 0 50 0 0 1 0 - W a g e s - O v e r t i m e 17 9 , 4 5 0 50 0 1 0 0 - F I C A - E m p l o y e r 20 , 5 6 0 50 0 1 2 0 - H e a l t h I n s u r a n c e 32 , 9 5 0 50 0 1 2 5 - O t h e r I n s u r a n c e 65 0 50 0 1 3 0 - P e n s i o n 23 , 2 0 0 50 0 1 4 0 - W o r k e r s C o m p e n s a t i o n 3, 8 1 0 51 5 0 0 0 - C o n t r a c t e d / P u r c h a s e d S e r v i c e 10 0 , 0 0 0 51 5 1 8 0 - S o f t w a r e 2, 6 0 0 Ac c u w e a t h e r p r o f e s s i o n a l s o f t w a r e u p d a t e s . W a s p r e v i o u s l y b u d g e t e d i n ac c o u n t n u m b e r 5 2 5 0 0 0 . Wa s h i n g t o n C o u n t y , M a r y l a n d Hi g h w a y F u n d De p a r t m e n t 2 0 0 3 0 - S n o w R e m o v a l FY 2 2 E x p e n s e s 20 - 15 No n C a p i t a l S o f t w a r e a n d M a i n t e n a n c e A g r e e m e n t s De p a r t m e n t N a m e : H i g h w a y S n o w R e m o v a l To t a l $0 $2 , 5 7 7 $0 ● Fo r t h e c o n t i n u a t i o n o f e x i s t i n g s o f t w a r e m a i n t e n a n c e c o n t r a c t s a n d f o r t h e p u r c h a s e o f s o f t w a r e l e s s t h a n $ 1 0 , 0 0 0 . Ac c o u n t N u m b e r : 51 5 1 8 0 Wa s h i n g t o n C o u n t y , M a r y l a n d Ac c o u n t 5 1 5 1 8 0 So f t w a r e FY 2 0 2 2 De p a r t m e n t N u m b e r : 2 0 0 3 0 Ac c o u n t D e s c r i p t i o n : So f t w a r e De s c r i p t i o n s FY 2 1 B o a r d Ap p r o v a l Ne w Co s t Y/ N De s c r i p t i o n a n d / o r R e a s o n f o r R e q u e s t FY 2 2 D e p t . Re q u e s t Bo a r d Ap p r o v a l Ac c u W e a t h e r P r o f e s s i o n a l I T 1 8 6 3 0 2, 5 7 7 N Y 12 m o n t h m a i n t e n a n c e a g r e e m e n t & s o f t w a r e u p d a t e s Ex i s t i n g Ag r e e m e n t Y / N 0 0 0 0 0 0 20 - 16 20 2 2 20 2 2 20 2 1 20 2 0 20 1 9 Op e r a t i n g B u d g e t Op e r a t i n g Bu d g e t Op e r a t i n g Bu d g e t Ac t u a l s Ac t u a l s Re q u e s t e d Pr o p o s e d Ap p r o v e d Fi n a l Fi n a l 50 0 0 0 0 - W a g e s - F u l l T i m e 2, 0 4 0 0 2, 0 4 0 (3 0 ) (1 . 4 5 ) % 2, 0 7 0 0 39 50 0 0 1 0 - W a g e s - O v e r t i m e 7, 8 0 0 0 7, 8 0 0 84 0 12 . 0 7 % 6, 9 6 0 60 11 , 9 6 9 50 0 1 0 0 - F I C A - E m p l o y e r 76 0 0 76 0 60 8. 5 7 % 70 0 4 89 9 50 0 1 2 0 - H e a l t h I n s u r a n c e 75 0 0 75 0 (1 0 ) (1 . 3 2 ) % 76 0 34 2, 3 1 9 50 0 1 2 5 - O t h e r I n s u r a n c e 10 0 10 (1 0 ) (5 0 . 0 0 ) % 20 0 50 50 0 1 3 0 - P e n s i o n 53 0 0 53 0 (3 0 ) (5 . 3 6 ) % 56 0 16 1, 4 2 9 50 0 1 4 0 - W o r k e r s C o m p e n s a t i o n 10 0 10 (6 5 0 ) (9 8 . 4 8 ) % 66 0 4 60 2 Wa g e s a n d B e n e f i t s 11 , 9 0 0 0 11 , 9 0 0 17 0 1. 4 5 % 11 , 7 3 0 11 8 17 , 3 0 8 51 5 0 0 0 - C o n t r a c t e d / P u r c h a s e d S e r v i c e 6, 0 0 0 0 6, 0 0 0 6, 0 0 0 0. 0 0 % 0 0 27 , 6 9 7 52 0 0 3 0 - F o o d C o m p 0 0 0 0 0. 0 0 % 0 0 93 4 52 5 0 0 0 - S u p p l i e s / M a t e r i a l - O p e r a t i n g 3, 0 0 0 0 3, 0 0 0 0 0. 0 0 % 3, 0 0 0 0 1, 3 7 5 53 5 0 2 0 - E q u i p m e n t R e n t a l 0 0 0 (6 , 0 0 0 ) (1 0 0 . 0 0 ) % 6, 0 0 0 0 0 Op e r a t i n g E x p e n s e s 9, 0 0 0 0 9, 0 0 0 0 0. 0 0 % 9, 0 0 0 0 30 , 0 0 6 To t a l 20 , 9 0 0 0 20 , 9 0 0 17 0 0. 8 2 % 20 , 7 3 0 11 8 47 , 3 1 4 FY 2 2 E x p e n s e s Ad j u s t m e n t $ C h a n g e % C h a n g e 20 - 17 20 2 2 20 2 2 Op e r a t i n g Bu d g e t Va r i a n c e C o m m e n t s 50 0 0 0 0 - W a g e s - F u l l T i m e 2, 0 4 0 50 0 0 1 0 - W a g e s - O v e r t i m e 7, 8 0 0 50 0 1 0 0 - F I C A - E m p l o y e r 76 0 50 0 1 2 0 - H e a l t h I n s u r a n c e 75 0 50 0 1 2 5 - O t h e r I n s u r a n c e 10 50 0 1 3 0 - P e n s i o n 53 0 50 0 1 4 0 - W o r k e r s C o m p e n s a t i o n 10 51 5 0 0 0 - C o n t r a c t e d / P u r c h a s e d S e r v i c e 6, 0 0 0 m o v e $ 6 , 0 0 0 f r o m E q u i p m e n t r e n t a l t o p u r c h a s e s e r v i c e 52 5 0 0 0 - S u p p l i e s / M a t e r i a l - O p e r a t i n g 3, 0 0 0 53 5 0 2 0 - E q u i p m e n t R e n t a l 0 mo v e $ 6 , 0 0 0 f r o m E q u i p m e n t r e n t a l t o p u r c h a s e d s e r v i c e 20 - 18 20 2 2 20 2 2 20 2 1 20 2 0 20 1 9 Op e r a t i n g B u d g e t Op e r a t i n g Bu d g e t Op e r a t i n g Bu d g e t Ac t u a l s Ac t u a l s Re q u e s t e d Pr o p o s e d Ap p r o v e d Fi n a l Fi n a l 50 0 0 0 0 - W a g e s - F u l l T i m e 22 2 , 4 6 0 0 22 2 , 4 6 0 12 , 5 1 0 5. 9 6 % 20 9 , 9 5 0 21 7 , 2 5 9 20 0 , 1 3 6 50 0 0 1 0 - W a g e s - O v e r t i m e 12 , 2 5 0 0 12 , 2 5 0 1, 1 4 0 10 . 2 6 % 11 , 1 1 0 6, 6 2 2 18 , 4 2 4 50 0 0 4 0 - O t h e r W a g e s 81 0 0 81 0 (9 0 ) (1 0 . 0 0 ) % 90 0 1, 0 1 8 0 50 0 1 0 0 - F I C A - E m p l o y e r 18 , 0 2 0 0 18 , 0 2 0 1, 0 3 0 6. 0 6 % 16 , 9 9 0 16 , 2 7 0 15 , 9 9 3 50 0 1 2 0 - H e a l t h I n s u r a n c e 82 , 1 5 0 0 82 , 1 5 0 5, 1 1 0 6. 6 3 % 77 , 0 4 0 87 , 6 3 6 77 , 5 9 0 50 0 1 2 5 - O t h e r I n s u r a n c e 1, 6 3 0 0 1, 6 3 0 15 0 10 . 1 4 % 1, 4 8 0 1, 3 4 7 1, 2 3 7 50 0 1 3 0 - P e n s i o n 57 , 8 4 0 0 57 , 8 4 0 1, 3 4 0 2. 3 7 % 56 , 5 0 0 56 , 8 3 2 34 , 4 2 6 50 0 1 4 0 - W o r k e r s C o m p e n s a t i o n 15 , 9 4 0 0 15 , 9 4 0 72 0 4. 7 3 % 15 , 2 2 0 14 , 8 0 8 13 , 9 9 1 Wa g e s a n d B e n e f i t s 41 1 , 1 0 0 0 41 1 , 1 0 0 21 , 9 1 0 5. 6 3 % 38 9 , 1 9 0 40 1 , 7 9 3 36 1 , 7 9 7 50 5 1 6 0 - P e r s o n a l M i l e a g e 20 0 0 20 0 0 0. 0 0 % 20 0 0 0 50 5 2 3 0 - T r a v e l E x p e n s e s 0 0 0 (2 0 0 ) (1 0 0 . 0 0 ) % 20 0 0 0 51 5 0 0 0 - C o n t r a c t e d / P u r c h a s e d S e r v i c e 15 5 , 0 0 0 0 15 5 , 0 0 0 20 , 0 0 0 14 . 8 1 % 13 5 , 0 0 0 11 5 , 4 8 6 10 2 , 4 2 2 52 0 0 3 0 - F o o d C o m p 40 0 0 40 0 0 0. 0 0 % 40 0 56 1, 1 1 9 52 5 0 0 0 - S u p p l i e s / M a t e r i a l - O p e r a t i n g 45 , 0 0 0 0 45 , 0 0 0 (5 , 0 0 0 ) (1 0 . 0 0 ) % 50 , 0 0 0 50 , 8 9 2 52 , 5 9 7 54 5 0 1 0 - E l e c t r i c 65 , 6 0 0 0 65 , 6 0 0 0 0. 0 0 % 65 , 6 0 0 62 , 9 1 8 62 , 7 1 4 54 5 0 3 0 - P r o p a n e G a s 0 0 0 0 0. 0 0 % 0 25 0 Op e r a t i n g E x p e n s e s 26 6 , 2 0 0 0 26 6 , 2 0 0 14 , 8 0 0 5. 8 9 % 25 1 , 4 0 0 22 9 , 3 7 7 21 8 , 8 5 2 59 9 9 9 9 - C o n t r o l l a b l e A s s e t s 0 0 0 0 0. 0 0 % 0 9, 2 6 8 0 Ca p i t a l O u t l a y 0 0 0 0 0. 0 0 % 0 9, 2 6 8 0 To t a l 67 7 , 3 0 0 0 67 7 , 3 0 0 36 , 7 1 0 5. 7 3 % 64 0 , 5 9 0 64 0 , 4 3 8 58 0 , 6 5 0 FY 2 2 E x p e n s e s Ad j u s t m e n t $ C h a n g e % C h a n g e 20 - 19 20 2 2 20 2 2 Op e r a t i n g Bu d g e t Va r i a n c e C o m m e n t s Re q u e s t e d Re q u e s t e d 50 0 0 0 0 - W a g e s - F u l l T i m e 22 2 , 4 6 0 50 0 0 1 0 - W a g e s - O v e r t i m e 12 , 2 5 0 50 0 0 4 0 - O t h e r W a g e s 81 0 50 0 1 0 0 - F I C A - E m p l o y e r 18 , 0 2 0 50 0 1 2 0 - H e a l t h I n s u r a n c e 82 , 1 5 0 50 0 1 2 5 - O t h e r I n s u r a n c e 1, 6 3 0 50 0 1 3 0 - P e n s i o n 57 , 8 4 0 50 0 1 4 0 - W o r k e r s C o m p e n s a t i o n 15 , 9 4 0 50 5 1 6 0 - P e r s o n a l M i l e a g e 20 0 50 5 2 3 0 - T r a v e l E x p e n s e s 0 Mo v e d t o d e p a r t m e n t 2 0 0 1 0 . 51 5 0 0 0 - C o n t r a c t e d / P u r c h a s e d S e r v i c e 15 5 , 0 0 0 Re q u e s t i n g a d d i t i o n a l 2 0 , 0 0 0 f o r C o n t r a c t e d / P u r c h a s e d S e r v i c e d u e t o p a i n t li n e s o n r o a d n o t l a s t i n g a s l o n g o n t a r a n d c h i p r o a d s v e r s u s b l a c k t o p pa v e m e n t . se r v i c e ta k e s i n t o a c c o u n t c u r r e n t y e a r a c t u a l s w i t h a n n u a l i z e d e s t i m a t i o n s . Wa s h i n g t o n C o u n t y , M a r y l a n d Hi g h w a y F u n d De p a r t m e n t 2 0 0 5 0 - T r a f f i c C o n t r o l FY 2 2 E x p e n s e s 20 - 20 20 2 2 20 2 2 20 2 1 20 2 0 20 1 9 Op e r a t i n g B u d g e t Op e r a t i n g Bu d g e t Op e r a t i n g Bu d g e t Ac t u a l s Ac t u a l s Re q u e s t e d Pr o p o s e d Ap p r o v e d Fi n a l Fi n a l 50 0 0 0 0 - W a g e s - F u l l T i m e 67 8 , 6 0 0 0 67 8 , 6 0 0 24 , 4 4 0 3. 7 4 % 65 4 , 1 6 0 65 6 , 1 6 3 61 1 , 1 8 1 50 0 0 1 0 - W a g e s - O v e r t i m e 2, 1 9 0 0 2, 1 9 0 25 0 12 . 8 9 % 1, 9 4 0 17 8 -1 , 0 2 4 50 0 0 4 0 - O t h e r W a g e s 1, 6 2 0 0 1, 6 2 0 0 0. 0 0 % 1, 6 2 0 1, 3 8 4 0 50 0 1 0 0 - F I C A - E m p l o y e r 52 , 2 1 0 0 52 , 2 1 0 1, 8 9 0 3. 7 6 % 50 , 3 2 0 48 , 3 9 3 45 , 2 3 5 50 0 1 2 0 - H e a l t h I n s u r a n c e 25 0 , 6 0 0 0 25 0 , 6 0 0 10 , 5 7 0 4. 4 0 % 24 0 , 0 3 0 17 1 , 3 2 0 16 0 , 2 9 6 50 0 1 2 5 - O t h e r I n s u r a n c e 4, 9 7 0 0 4, 9 7 0 36 0 7. 8 1 % 4, 6 1 0 3, 8 7 2 3, 6 3 6 50 0 1 3 0 - P e n s i o n 17 6 , 4 4 0 0 17 6 , 4 4 0 40 0 0. 2 3 % 17 6 , 0 4 0 16 6 , 2 8 9 10 2 , 8 8 7 50 0 1 4 0 - W o r k e r s C o m p e n s a t i o n 11 , 4 9 0 0 11 , 4 9 0 63 0 5. 8 0 % 10 , 8 6 0 10 , 6 7 2 9, 9 8 1 Wa g e s a n d B e n e f i t s 1, 1 7 8 , 1 2 0 0 1, 1 7 8 , 1 2 0 38 , 5 4 0 3. 3 8 % 1, 1 3 9 , 5 8 0 1, 0 5 8 , 2 7 1 93 2 , 1 9 2 50 5 1 5 0 - O t h e r - M i s c e l l a n e o u s 19 , 0 0 0 0 19 , 0 0 0 0 0. 0 0 % 19 , 0 0 0 20 , 5 5 9 23 , 7 5 4 51 5 1 8 0 - S o f t w a r e 14 , 1 0 0 0 14 , 1 0 0 (4 , 1 5 0 ) (2 2 . 7 4 ) % 18 , 2 5 0 12 , 8 5 3 13 , 0 3 9 51 5 2 7 0 - M a i n t e n a n c e C o n t r a c t S e r v i c e s 50 , 6 0 0 0 50 , 6 0 0 0 0. 0 0 % 50 , 6 0 0 63 , 8 2 1 53 , 8 4 2 52 0 0 3 0 - F o o d C o m p 1, 0 0 0 0 1, 0 0 0 0 0. 0 0 % 1, 0 0 0 0 28 52 5 0 0 0 - S u p p l i e s / M a t e r i a l - O p e r a t i n g 0 0 0 0 0. 0 0 % 0 24 0 52 5 0 4 0 - S m a l l T o o l s & E q u i p m e n t 10 , 0 0 0 0 10 , 0 0 0 0 0. 0 0 % 10 , 0 0 0 9, 3 9 9 9, 9 1 1 52 7 0 1 0 - A n t i - F r e e z e 5, 0 0 0 0 5, 0 0 0 0 0. 0 0 % 5, 0 0 0 2, 2 1 7 2, 9 9 8 52 7 0 2 0 - A u t o B a t t e r i e s 10 , 0 0 0 0 10 , 0 0 0 0 0. 0 0 % 10 , 0 0 0 7, 3 1 9 9, 0 0 0 52 7 0 3 0 - D i e s e l F u e l 29 5 , 0 0 0 0 29 5 , 0 0 0 7, 5 0 0 2. 6 1 % 28 7 , 5 0 0 17 0 , 6 2 4 28 5 , 6 2 8 52 7 0 4 0 - D i e s e l F u e l T a x 38 , 0 0 0 0 38 , 0 0 0 0 0. 0 0 % 38 , 0 0 0 17 , 8 0 9 25 , 8 1 5 52 7 0 5 0 - A u t o F l u i d s 0 0 0 0 0. 0 0 % 0 28 0 52 7 0 6 0 - A u t o G a s o l i n e 24 2 , 0 0 0 0 24 2 , 0 0 0 0 0. 0 0 % 24 2 , 0 0 0 17 2 , 9 8 4 19 9 , 8 9 7 52 7 0 7 0 - A u t o G r e a s e 2, 5 0 0 0 2, 5 0 0 0 0. 0 0 % 2, 5 0 0 3, 3 6 1 3, 5 5 2 52 7 0 8 0 - A u t o M o t o r O i l 25 , 0 0 0 0 25 , 0 0 0 0 0. 0 0 % 25 , 0 0 0 19 , 4 0 6 27 , 2 4 7 52 7 0 9 0 - A u t o R e p a i r s 30 0 , 0 0 0 0 30 0 , 0 0 0 0 0. 0 0 % 30 0 , 0 0 0 29 4 , 4 1 4 31 3 , 7 6 9 52 7 1 0 0 - A u t o T i r e s 65 , 0 0 0 0 65 , 0 0 0 0 0. 0 0 % 65 , 0 0 0 65 , 3 2 0 46 , 2 4 9 53 5 0 5 5 - L e a s e P a y m e n t s 35 1 , 1 9 0 0 35 1 , 1 9 0 47 , 7 8 0 15 . 7 5 % 30 3 , 4 1 0 24 6 , 2 8 4 24 6 , 2 8 4 53 5 0 6 0 - U n i f o r m s 35 , 0 0 0 0 35 , 0 0 0 0 0. 0 0 % 35 , 0 0 0 28 , 1 2 6 32 , 4 1 9 58 6 0 1 0 - B o d y S h o p M a t e r i a l 8, 0 0 0 0 8, 0 0 0 0 0. 0 0 % 8, 0 0 0 5, 6 7 6 6, 7 0 2 58 6 0 4 0 - W e l d i n g S h o p M a t e r i a l 10 , 0 0 0 0 10 , 0 0 0 0 0. 0 0 % 10 , 0 0 0 11 , 7 9 7 12 , 9 8 8 Ad j u s t m e n t $ C h a n g e % C h a n g e 20 - 21 20 2 2 20 2 2 20 2 1 20 2 0 20 1 9 Op e r a t i n g B u d g e t Op e r a t i n g Bu d g e t Op e r a t i n g Bu d g e t Ac t u a l s Ac t u a l s Re q u e s t e d Pr o p o s e d Ap p r o v e d Fi n a l Fi n a l Ad j u s t m e n t $ C h a n g e % C h a n g e 59 9 9 9 9 - C o n t r o l l a b l e A s s e t s 0 0 0 0 0. 0 0 % 0 45 5 5, 0 1 9 60 0 4 0 0 - M a c h i n e r y & E q u i p m e n t 0 0 0 (1 2 , 2 0 0 ) (1 0 0 . 0 0 ) % 12 , 2 0 0 31 , 3 4 5 0 60 0 6 0 0 - C o m p u t e r / S o f t w a r e E q u i p m e n t 0 0 0 0 0. 0 0 % 0 0 14 , 7 7 2 20 - 22 20 2 2 20 2 2 Op e r a t i n g Bu d g e t Va r i a n c e C o m m e n t s 50 0 0 0 0 - W a g e s - F u l l T i m e 67 8 , 6 0 0 50 0 0 1 0 - W a g e s - O v e r t i m e 2, 1 9 0 50 0 0 4 0 - O t h e r W a g e s 1, 6 2 0 50 0 1 0 0 - F I C A - E m p l o y e r 52 , 2 1 0 50 0 1 2 0 - H e a l t h I n s u r a n c e 25 0 , 6 0 0 50 0 1 2 5 - O t h e r I n s u r a n c e 4, 9 7 0 50 0 1 3 0 - P e n s i o n 17 6 , 4 4 0 50 0 1 4 0 - W o r k e r s C o m p e n s a t i o n 11 , 4 9 0 50 5 1 5 0 - O t h e r - M i s c e l l a n e o u s 19 , 0 0 0 51 5 1 8 0 - S o f t w a r e 14 , 1 0 0 Ne e d e d f o r s o f t w a r e a g r e e m e n t s a n d u p d a t e s f o r t r u c k a n d a u t o r e p a i r . 51 5 2 7 0 - M a i n t e n a n c e C o n t r a c t S e r v i c e s 50 , 6 0 0 52 0 0 3 0 - F o o d C o m p 1, 0 0 0 52 5 0 4 0 - S m a l l T o o l s & E q u i p m e n t 10 , 0 0 0 52 7 0 1 0 - A n t i - F r e e z e 5, 0 0 0 52 7 0 2 0 - A u t o B a t t e r i e s 10 , 0 0 0 20 - 23 20 2 2 20 2 2 Op e r a t i n g Bu d g e t Va r i a n c e C o m m e n t s 52 7 0 3 0 - D i e s e l F u e l 29 5 , 0 0 0 Es t i m a t e d b u d g e t i s 1 1 8 , 0 0 0 g a l l o n s x 2 . 5 0 = $ 2 9 5 , 0 0 0 ( e x c l u d e s t a x e s ) , wh i c h i s b a s e d o n b i d s a n d s h o r t - t e r m e n e r g y o u t l o o k f o r e c a s t s . R a t e i s di s c o u n t e d w i t h n e w b i d p r i c e i n c l u d i n g d e l i v e r y a s c o m p a r e d t o r e t a i l pr i c e s . ta x ) , w h i c h i s b a s e d o n b i d s a n d s h o r t - t e r m e n e r g y o u t l o o k f o r e c a s t s . R a t e pe r g a l l o n i s d i s c o u n t e d w i t h b i d p r i c e a s c o m p a r e d t o r e t a i l p r i c e s . 20 - 24 20 2 2 20 2 2 Op e r a t i n g Bu d g e t Va r i a n c e C o m m e n t s 53 5 0 5 5 - L e a s e P a y m e n t s 35 1 , 1 9 0 R e q u e s t i s t o r e n e w o u r l e a s e f o r o u r b a c k h o e s a n d r u b b e r t i r e d l o a d e r s wh i c h e x p i r e s J u l y 1 o f 2 0 2 1 . T h i s w i l l b e o u r 6 t h 5 y e a r l e a s e w h i c h h a s al l o w e d t h e H i g h w a y D e p a r t m e n t t o m a i n t a i n s a f e a n d r e l i a b l e e q u i p m e n t to p r e f o r m o u r o p e r a t i o n s w h e n n e e d e d . A l s o t o r e n e w a l e a s e f o r 2 m o r e co m p a c t t r a c k l o a d e r s , a d d 2 m i n i e x c a v a t o r s t o t h e l e a s e a n d a d d 2 r o a d mo w e r s t o t h e l e a s e . T h e e q u i p m e n t w i l l a l l o w t h e d e p a r t m e n t t o p r e f o r m al l l e v e l s o f m a i n t e n a n c e f r o m r o a d s i d e v e g e t a t i o n m a n a g e m e n t , t o pa v e m e n t m a i n t e n a n c e a n d d r a i n a g e / s w a l e w o r k . T h e 2 n e w r o a d m o w e r s wi l l r e p l a c e a 2 0 0 2 m o d e l m o w e r w i t h 6 9 2 5 h o u r s a n d a 2 0 0 3 m o d e l mo w e r w i t h 9 7 7 2 h o u r s . T h e 2 c o m p a c t t r a c k l o a d e r s w i l l a l l o w e a c h di s t r i c t t o h a v e t h e c a p a b i l i t y t o d o m i l l i n g a n d p a t c h i n g o p e r a t i o n s a s e a c h di s t r i c t w o u l d h a v e t h e i r o w n u n i t . 1 o f t h e s e u n i t s w i l l r e p l a c e a 2 0 0 7 u n i t wi t h 1 8 0 5 h o u r s . T h e 2 m i n i e x c a v a t o r s w i l l b e s h a r e d b e t w e e n 3 d i s t r i c t s . Th e p r i m a r y u s e w i l l b e f o r m o w i n g b e h i n d g u a r d r a i l , b a n k s t h a t a r e g u l a r ro a d m o w e r c a n t r e a c h , p i p e i n s t a l l a t i o n o n n a r r o w r o a d s w h e r e l a n e s p a c e is a t a p r e m i u m a n d g r a d i n g w o r k . T h e b u c k e t t r u c k s w e r e a p p r o v e d i n t h e FY 2 1 b u d g e t a n d w i l l b e u s e d f o r v e g e t a t i o n m a n a g e m e n t a n d a s s i s t i n g ot h e r c o u n t y d e p a r t m e n t s . 20 - 25 No n C a p i t a l S o f t w a r e a n d M a i n t e n a n c e A g r e e m e n t s De p a r t m e n t N a m e : H i g h w a y F l e e t To t a l $1 3 , 8 0 0 $1 4 , 0 2 8 $0 ● Fo r t h e c o n t i n u a t i o n o f e x i s t i n g s o f t w a r e m a i n t e n a n c e c o n t r a c t s a n d f o r t h e p u r c h a s e o f s o f t w a r e l e s s t h a n $ 1 0 , 0 0 0 . 0 12 m o n t h m a i n t e n a n c e a g r e e m e n t & s o f t w a r e u p d a t e s 0 Ga s b o y I T 2 1 6 3 2, 5 0 0 2, 5 5 2 N Y 12 m o n t h c o n t r a c t a n d t w o h o t l i n e v e h i c l e s p e r m o n t h Sh o p k e y A u t o m o b i l e I T 1 8 5 9 2, 3 1 0 1, 7 3 0 N Y 12 m o n t h s u b s c r i p t i o n f o r l i g h t t r u c k a n d a u t o r e p a i r d a t a Id e n t i f i x I T 2 0 0 6 1, 4 3 0 1, 4 3 0 N Y De s c r i p t i o n a n d / o r R e a s o n f o r R e q u e s t FY 2 2 D e p t . Re q u e s t Bo a r d Ap p r o v a l Ro n T u r l e y A s s o c i a t e d I n c . I T 1 8 6 4 7, 5 6 0 8, 3 1 6 N Y 12 m o n t h m a i n t e n a n c e a g r e e m e n t & s o f t w a r e u p d a t e s Ex i s t i n g Ag r e e m e n t Y / N So f t w a r e De s c r i p t i o n s FY 2 1 B o a r d Ap p r o v a l Ne w Co s t Y/ N 51 5 1 8 0 2 0 0 6 0 20 - 26 Le a s e a n d I n s t a l l m e n t To t a l 17 $1 , 0 2 1 , 9 3 9 $1 , 6 8 9 , 1 7 5 $3 5 1 , 1 8 5 $1 , 8 1 3 , 0 1 1 Ag r e e t o B u d g e t N Ne w I n s t a l l m e n t P u r c h a s e E Ex i s t i n g I n s t a l l m e n t P u r c h a s e Re v i s e d : 0 7 D e c 2 0 2 0 a t 1 3 : 0 8 P M N 65 3 , 0 0 5 2. 9 5 0. 2 1 1 9 6 NO T E : M a c h i n e c o s t s p e r a c t u a l J E S C O F Y 2 0 1 7 b i d P U R - 1 3 2 7 . G u a r a n t e e d B u y b a c k p e r ma c h i n e $ 1 0 5 , 0 0 0 . 0 0 F i n a n c i n g A d v a n c e d F a c t o r = 0 . 2 1 1 9 6 ( p e r J E S C O / D e e r e F i n a n c i a l Ca l c u l a t o r w o r k s h e e t h e r e i n ) N Mi n i H y d r a u l i c E x c a v a t o r s , C A T 30 9 C R 2 15 8 , 8 6 8 0 31 7 , 7 3 6 Fi n a n c i n g A d v a n c e d F a c t o r = 0 . 2 1 2 1 2 5 FY 2 0 2 6 67 , 3 9 8 33 6 , 9 9 0 2. 9 9 0. 2 1 2 1 2 N Ru b b e r T i r e d W h e e l L o a d e r s , D e e r e 54 4 L 6 20 7 , 6 9 5 -6 3 0 , 0 0 0 61 6 , 1 7 2 5 FY 2 0 2 6 13 0 , 6 0 1 80 , 8 8 5 2. 9 5 0. 2 1 1 9 6 NO T E : M a c h i n e c o s t s p e r a c t u a l J E S C O F Y 2 0 1 7 b i d P U R - 1 3 2 7 . G u a r a n t e e d B u y b a c k p e r ma c h i n e $ 6 2 , 0 0 0 . 0 0 F i n a n c i n g A d v a n c e d F a c t o r = 0 . 2 1 1 9 6 ( p e r J E S C O / D e e r e F i n a n c i a l Ca l c u l a t o r w o r k s h e e t p a g e h e r e i n ) N Ba c k h o e / F r o n t E n d L o a d e r w i t h Th u m b ( u s e e x i s t i n g a u g e r ) , (e x c l u d e s m n t c e m a n u a l s ) D e e r e 31 0 S L 1 13 5 , 3 2 4 -6 2 , 0 0 0 73 , 3 2 4 NO T E : M a c h i n e c o s t s p e r a c t u a l J E S C O F Y 2 0 1 7 b i d P U R - 1 3 2 7 . G u a r a n t e e d B u y b a c k p e r ma c h i n e $ 6 2 , 0 0 0 . 0 0 F i n a n c i n g A d v a n c e d F a c t o r = 0 . 2 1 1 9 6 ( p e r J E S C O / D e e r e F i n a n c i a l Ca l c u l a t o r w o r k s h e e t p a g e h e r e i n ) 5 FY 2 0 2 6 15 , 5 4 1 77 , 7 0 5 2. 9 5 0. 2 1 1 9 6 N Ba c k h o e / F r o n t E n d L o a d e r u s e ex i s t i n g H a m m e r , N o T h u m b , w i t h o u t Au g e r h y d r a u l i c s ( i n c l u d e s m n t c e ma n u a l s ) D e e r e 3 1 0 S L 1 13 8 , 3 2 4 -6 2 , 0 0 0 76 , 3 2 4 5 FY 2 0 2 6 16 , 1 7 7 0. 2 1 1 9 6 NO T E : M a c h i n e c o s t s p e r a c t u a l J E S C O F Y 2 0 1 7 b i d P U R - 1 3 2 7 . G u a r a n t e e d B u y b a c k p e r ma c h i n e $ 6 2 , 0 0 0 . 0 0 F i n a n c i n g A d v a n c e d F a c t o r = 0 . 2 1 1 9 6 ( p e r J E S C O / D e e r e F i n a n c i a l Ca l c u l a t o r w o r k s h e e t p a g e h e r e i n ) N Ba c k h o e / F r o n t E n d L o a d e r w i t h Th u m b ( u s e e x i s t i n g h a m m e r s ) , (e x c l u d e s m n t c e m a n u a l s ) D e e r e 3 13 5 , 3 2 4 18 6 , 0 0 0 21 9 , 9 7 1 NO T E : M a c h i n e c o s t s p e r a c t u a l J E S C O F Y 2 0 1 7 b i d P U R - 1 3 2 7 . G u a r a n t e e d B u y b a c k p e r ma c h i n e $ 6 2 , 0 0 0 . 0 0 F i n a n c i n g A d v a n c e d F a c t o r = 0 . 2 1 1 9 6 ( p e r J E S C O / D e e r e F i n a n c i a l Ca l c u l a t o r w o r k s h e e t p a g e h e r e i n ) 5 FY 2 0 2 6 46 , 6 2 4 23 3 , 1 2 0 2. 9 5 0. 2 1 1 9 6 Fi n a n c i n g A d v a n c e d F a c t o r = _ _ _ _ _ _ _ _ ( N E E D I N F O ) N Ba c k h o e / F r o n t E n d L o a d e r w i t h NE W H a m m e r , N o T h u m b , w i t h Au g e r h y d r a u l i c s ( e x c l u d e s m n t c e 1 14 5 , 7 8 2 -6 2 , 0 0 0 83 , 7 8 2 5 FY 2 0 2 6 17 , 7 5 8 6 FY 2 0 2 6 57 , 0 8 6 34 2 , 5 1 6 4. 3 7 5 NE E D I N F O E Te l e s c o p i c A e r i a l D e v i c e ( I n s u l a t e d ) 30 - f o o t m o u n t e d o n C l a s s 5 t r u c k c a b ch a s s i s 3 10 0 , 6 2 2 0 30 1 , 8 6 6 88 , 7 9 0 2. 9 5 Wa s h i n g t o n C o u n t y , M a r y l a n d Su m m a r y o f I n s t a l l m e n t a n d / o r L e a s e P u r c h a s e s FY 2 0 2 2 De p a r t m e n t N u m b e r : 2 0 0 6 0 De p a r t m e n t N a m e : F l e e t M a n a g e m e n t Ac c o u n t D e s c r i p t i o n : L e a s e a n d I n s t a l l m e n t P a y m e n t s Fi n a l Y e a r o f Le a s e Pa y m e n t D u e St a r t i n g i n Pr o p o s e d Bu d g e t Y e a r Pr i c e ( t o t a l o f a l l le a s e p a y m e n t s ) In t e r e s t Ra t e Fa c t o r Pu r c h a s e P r i c e PU R - 1 3 2 7 Pu r c h a s e p r i c e Ye a r s Fi n a n c e d 20 - 27 Open Session Item SUBJECT: Hagerstown Community College FY22 Budget Presentation PRESENTATION DATE: March 16, 2021 PRESENTATION BY: James Klauber (jklauber@hagerstowncc.edu); John Williamson (jnwmson@aol.com) RECOMMENDED MOTION: For informational purposes only REPORT-IN-BRIEF: HCC is a learner-centered, accessible life-long learning institution dedicated to student and community success. The College maintains a wide spectrum of programs and services, with a special emphasis on teaching excellence as measured by verifiable student academic achievement. DISCUSSION: HCC’s operating budget for FY22 is proposed at $35,869,816. The operating request from the county is $10,035,290, a 0% increase over the FY21 appropriation. FISCAL IMPACT: $10,035,290 CONCURRENCES: N/A ALTERNATIVES: N/S ATTACHMENTS: None AUDIO/VISUAL NEEDS: N/A Board of County Commissioners of Washington County, Maryland Agenda Report Form Open Session Item SUBJECT: FY2022 General Fund Budget – Proposed (Draft 2) PRESENTATION DATE: March 16, 2020 PRESENTATION BY: Sara Greaves, Chief Financial Officer; Kim Edlund, Director Budget & Finance RECOMMENDED MOTION: For informational purposes only REPORT-IN-BRIEF: This budget version, “Proposed”, represents adjustments to what was requested from departments and outside agencies in an effort to provide a balanced budget. DISCUSSION: Consideration of future obligations has been a primary factor in balancing the FY22 budget. The 5-year plan is balanced. FISCAL IMPACT: $253,455,300 CONCURRENCES: Not applicable ALTERNATIVES: Not Applicable ATTACHMENTS: Proposed General fund Revenue Summary, Proposed General Fund Expense Summary, 5-year budget document – Proposed AUDIO/VISUAL NEEDS: Not applicable Board of County Commissioners of Washington County, Maryland Agenda Report Form Page Ref Account Number Funding Source FY2022 Proposed Budget $ Change % Change FY2021 Original Budget General Revenues Property Tax 5-1 400000 Real Estate Tax 121,331,450 1,866,870 1.56%119,464,580 5-1 400120 Corporate Personal Property - Current 14,510,190 453,080 3.22%14,057,110 5-1 400140 State Administration Fees (520,000)100,000 -16.13%(620,000) 5-1 400200 Interest on Property Tax 380,000 0 0.00%380,000 5-1 400210 Interest - Prior Year 15,000 0 0.00%15,000 5-1 400220 County Payment In Lieu of Tax 285,000 1,900 0.67%283,100 5-1 400230 Enterprise Zone Tax Reimbursement 548,640 309,160 129.10%239,480 5-1 400250 Service Charge Semi-Annual Tax 50,000 (90,000)-64.29%140,000 5-1 400260 Property Tax Sales 60,000 0 0.00%60,000 5-1 400300 Enterprise Zone Tax Credit (1,097,270)(618,320)129.10%(478,950) 5-1 400320 County Homeowners Tax Credit (220,000)0 0.00%(220,000) 5-1 400330 Agricultural Tax Credit (450,000)(20,000)4.65%(430,000) 5-1 400345 Other Tax Credits (85,000)0 0.00%(85,000) 5-1 400355 Disabled Veteran's Credit (320,000)(45,000)16.36%(275,000) 5-1 400400 Discount Allowed on Property Tax (340,000)0 0.00%(340,000) 5-1 496020 Federal Payment in Lieu of Taxes 23,230 480 2.11%22,750 134,171,240 1,958,170 1.48%132,213,070 Local Tax 5-5 400500 Income Tax 101,452,870 12,969,790 14.66%88,483,080 5-5 400510 Admissions & Amusements Tax 150,000 (60,000)-28.57%210,000 5-5 400520 Recordation Tax 6,500,000 500,000 8.33%6,000,000 5-5 400530 Trailer Tax 100,000 (150,000)-60.00%250,000 108,202,870 13,259,790 13.97%94,943,080 Interest 5-7 404400 Interest - Investments 450,000 0 0.00%450,000 5-7 404410 Interest - Municipal Investment 50,000 0 0.00%50,000 500,000 0 0.00%500,000 Total General Revenues 242,874,110 15,217,960 6.68%227,656,150 Program Revenues Charges for Services - Other Circuit Court 5-9 486070 Reimbursed Expenses - Circuit Court 8,420 0 0.00%8,420 5-9 486075 Circuit Court - Jurors 75,000 0 0.00%75,000 83,420 0 0.00%83,420 General Fund Revenues - Proposed Washington County, Maryland FY 2022 Page Ref Account Number Funding Source FY2022 Proposed Budget $ Change % Change FY2021 Original Budget General Fund Revenues - Proposed Washington County, Maryland FY 2022 Weed Control 5-9 403120 Weed Control Fees 321,180 (2,120)-0.66%323,300 General 5-9 403135 Sheriff Auxiliary 40,000 30,000 300.00%10,000 5-6 404510 Rental - Building 70,000 0 0.00%70,000 5-9 485000 Reimburse Administrative 6,500 0 0.00%6,500 5-9 490000 Miscellaneous 150,000 0 0.00%150,000 5-9 490010 Gain or Loss on Sale of Asset 50,000 0 0.00%50,000 5-9 490080 Bad Check Fee 750 0 0.00%750 5-9 490200 Registration Fees 3,000 0 0.00%3,000 5-9 490210 Sponsorships 24,000 0 0.00%24,000 344,250 30,000 9.55%314,250 Plan Review and Permitting 5-11 401040 Miscellaneous Licenses 700 0 0.00%700 5-11 401070 Building Permits - Residential 148,500 0 0.00%148,500 5-11 401080 Building Permits - Commercial 135,000 0 0.00%135,000 5-11 401085 Municipal Fees 10,000 0 0.00%10,000 5-11 401090 Electrical Licenses Fees 7,500 0 0.00%7,500 5-11 401100 Electrical Permit - Residential 180,000 0 0.00%180,000 5-11 401110 Electrical Permit - Commercial 117,000 0 0.00%117,000 5-11 401115 HVAC Registration Fees 10,000 7,000 233.33%3,000 5-11 401120 HVAC Permit - Residential 85,500 0 0.00%85,500 5-11 401130 HVAC Permit - Commercial 42,300 0 0.00%42,300 5-11 401140 Other Permit Fees 37,800 0 0.00%37,800 5-11 401160 Plumbing Licenses Fees 20,000 15,000 300.00%5,000 5-11 401170 Plumbing Permits - Residential 99,000 0 0.00%99,000 5-11 401180 Plumbing Permits - Commercial 37,800 0 0.00%37,800 5-11 402020 Fines and Forfeitures 0 (100)-100.00%100 5-11 403035 Technology Fees 60,000 0 0.00%60,000 5-11 403045 Review Fees 140,400 0 0.00%140,400 5-11 440110 Drawings/Blue Line Prints 200 0 0.00%200 5-11 486010 Reimbursed Expense - Plan Review 0 (200)-100.00%200 5-11 486045 Reimbursed Expense - Other 10,000 0 0.00%10,000 1,141,700 21,700 1.94%1,120,000 Engineering 5-11 440110 Drawings/Blue Line Prints 0 (3,000)-100.00%3,000 0 (3,000)-100.00%3,000 Construction 5-11 401140 Other Permit Fees 500 0 0.00%500 5-11 401145 Temporary Occupancy Fee - Commercial 900 (900)-50.00%1,800 5-11 403035 Technology Fees 250 0 0.00%250 5-11 403045 Review Fees 7,000 0 0.00%7,000 8,650 (900)-9.42%9,550 Page Ref Account Number Funding Source FY2022 Proposed Budget $ Change % Change FY2021 Original Budget General Fund Revenues - Proposed Washington County, Maryland FY 2022 Planning and Zoning 5-14 403040 Rezoning 12,000 0 0.00%12,000 5-14 403050 Development Fees 7,000 0 0.00%7,000 5-14 403055 Other Planning Fees 10,000 0 0.00%10,000 5-14 403030 Zoning Appeals 400 0 0.00%400 29,400 0 0.00%29,400 Sheriff - Judicial 5-16 402010 Peace Order Service 5,000 0 0.00%5,000 5-16 403010 Sheriff Fees - Judicial 50,000 0 0.00%50,000 55,000 0 0.00%55,000 Sheriff - Process Servers 5-16 402010 Peace Order Service 214,000 0 0.00%214,000 Sheriff - Patrol 5-16 402000 Parking Violations 4,000 3,000 300.00%1,000 5-16 402040 School Bus Camera Fines 30,000 0 0.00%30,000 5-16 486020 Reimbursed Expenses - Patrol 62,660 (24,340)-27.98%87,000 5-16 490020 Sale of Publications 6,500 0 0.00%6,500 5-16 403000 Speed Cameras 1,300,000 (300,000)-18.75%1,600,000 1,403,160 (321,340)-18.63%1,724,500 Sheriff - Central Booking 5-16 404510 Rental Income 15,720 0 0.00%15,720 Sheriff - Detention Center 5-16 403080 Housing Federal Prisoners 450 0 0.00%450 5-16 403090 Housing State Prisoners 175,000 0 0.00%175,000 5-16 403100 Home Detention Fees 18,000 7,000 63.64%11,000 5-16 403110 Prisoners Release Program Fees 0 (8,000)-100.00%8,000 5-16 486050 Reimbursed Expenses - Detention 1,500 0 0.00%1,500 5-16 486055 Alien Inmate Reimbursement 15,000 0 0.00%15,000 5-16 486060 Social Security Income Reimbursement 10,000 (5,000)-33.33%15,000 219,950 (6,000)-2.66%225,950 Sheriff - Day Reporting Center 5-16 403075 Day Reporting Fees 10,000 0 0.00%10,000 Sheriff - Narcotics Task Force 5-16 486030 Reimbursed Expenses - NTF 404,660 11,170 2.84%393,490 Sheriff - Police Academy 5-16 403,015 Academy Fees 59,840 (39,160)-39.56%99,000 Emergency Services 5-16 403060 Alarm Termination Fee (False Alarm Fine)30,000 0 0.00%30,000 5-16 486040 Reimbursed Expenses - Emergency Management 405,630 0 0.00%405,630 5-17 403070 EMCS Salary Reimbursement 15,600 0 0.00%15,600 451,230 0 0.00%451,230 Wireless Communications 5-17 404520 Rental - Other 46,000 0 0.00%46,000 Page Ref Account Number Funding Source FY2022 Proposed Budget $ Change % Change FY2021 Original Budget General Fund Revenues - Proposed Washington County, Maryland FY 2022 Parks 5-19 404000 Sale of Wood 0 (8,000)-100.00%8,000 5-19 404010 Rental Fees 0 (35,000)-100.00%35,000 5-19 404020 Ballfield Fees 0 (8,000)-100.00%8,000 5-19 404030 Ballfield Lighting Fee 0 (1,000)-100.00%1,000 5-19 404040 Concession Fee 0 (5,000)-100.00%5,000 5-19 404300 Program Fees 0 (9,000)-100.00%9,000 5-19 490060 Contribution from Residents 0 (1,000)-100.00%1,000 5-19 499420 Fuel 0 (2,000)-100.00%2,000 0 (69,000)-100.00%69,000 Buildings, Grounds & Facilities 5-19 499420 Fuel 2,000 2,000 100.00%0 Martin L. Snook Pool 5-19 404100 Swimming Pool Fees 57,000 0 0.00%57,000 5-19 404110 Swimming Pool - Concession Fee 15,000 0 0.00%15,000 72,000 0 0.00%72,000 Parks and Recreation 5-19 404000 Sale of Wood 8,000 8,000 100.00%0 5-19 404010 Rental Fees 35,000 35,000 100.00%0 5-19 404020 Ballfield Fees 8,000 8,000 100.00%0 5-19 404030 Ballfield Lighting Fees 1,000 1,000 100.00%0 5-19 404040 Concession Fees 5,000 5,000 100.00%0 5-19 404300 Program Fees 300,000 (38,620)-11.41%338,620 5-19 490060 Park Contributions from Residents 1,000 1,000 100.00%0 358,000 19,380 5.72%338,620 Total Charges for Services 5,240,160 (357,270)-6.38%5,597,430 Grants 5-21 495000 Operating Grant - Law Enforcement 300,000 0 0.00%300,000 5-21 496110 State Aid - Police Protection 717,440 5,440 0.76%712,000 5-21 496115 SAFER 2,693,590 2,693,590 100.00%0 5-21 496120 911 Fees 1,257,000 0 0.00%1,257,000 5-21 401190 Marriage Licenses 50,000 0 0.00%50,000 5-21 401210 Trader's License 200,000 0 0.00%200,000 5-21 402020 Fines & Forfeitures 20,000 0 0.00%20,000 5-21 403130 Marriage Ceremony Fees 3,000 (1,000)-25.00%4,000 5-21 496130 State Park Fees 100,000 0 0.00%100,000 Total Grants for Operations 5,341,030 2,698,030 102.08%2,643,000 Total Program Revenues 10,581,190 2,340,760 28.41%8,240,430 Total General Fund Proposed Revenue 253,455,300 17,558,720 7.44%235,896,580 2020 2021 2022 2022 2022 Prior Year Prior Year Proposed $ Change % Change General Tax Revenues 1 225,152,630 227,656,150 242,874,110 15,217,960 6.68% Charges for Services 2 6,508,260 5,597,430 5,240,160 (357,270)-6.38% Grants for Operations 3 2,121,300 2,643,000 5,341,030 2,698,030 102.08% General Revenues 233,782,190 235,896,580 253,455,300 17,558,720 7.44% Cost Center Ref Change General Revenues 1 15,217,960$ Charges for Services 2 (357,270)$ Grants for Operations 3 2,698,030$ Total 17,558,720$ The property tax budget is based on assessments received from the State Department of Assessments and Taxation and reduced for an increase in commercial assessment appeals. The income tax budget is based on current and prior year revenues, adjusted for anomalies and includes an assumed disparity grant of $7.8M. The majority of the change is related to the decrease in speed camera revenues of $300K. An increase of $2.7M is due to securing a SAFER grant to provide for wage and benefit reimbursement of 33 firefighters. Summary Comments Washington County, Maryland Proposed General Fund Revenue FY 2022 Summary of General Fund Revenue Categories Cost Center Ref 189 190 194 197 201 205 213 218 225 228 243 100 120 140 160 180 200 220 240 260 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Mi l l i o n s History of General Tax Revenues $3.8 $3.7 $3.7 $5.2 $4.0 $4.3 $6.6 $8.9 $6.5 $5.6 $5.2 0 2 4 6 8 10 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Mi l l i o n s History of Charges for Services $3.0 $2.9 $3.2 $1.9 $2.0 $2.3 $2.3 $2.3 $2.1 $2.6 $5.3 1 2 3 4 5 6 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Mi l l i o n s History of Grants for Operations General Tax Revenues 96% Charges for Services 2% Grants for Operations 2% General Fund Revenue Sources 2020 2021 2022 2022 2022 Prior Year Prior Year Proposed $ Change % Change Net Property Tax 1 128,697,630 132,213,070 134,171,240 1,958,170 1.48% Income Tax 2 87,950,000 88,483,080 101,452,870 12,969,790 14.66% Admissions & Amusements Tax 3 255,000 210,000 150,000 (60,000)-28.57% Recordation Tax 3 6,500,000 6,000,000 6,500,000 500,000 8.33% Trailer Tax 3 550,000 250,000 100,000 (150,000)-60.00% Interest - Investments 3 1,000,000 450,000 450,000 0 0.00% Interest - Municipal Investment 3 200,000 50,000 50,000 0 0.00% Interest, Penalties & Fees 3 0 0 0 0 0.00% General Tax Revenues 225,152,630 227,656,150 242,874,110 15,217,960 6.68% Cost Center Ref Change Net Property Tax 1 1,958,170$ Income Tax 2 12,969,790$ Other 3 290,000$ Total 15,217,960$ The real estate tax estimate is based on property assessments from the State of Maryland which include an increase in the assessable base, offset by a revenue reduction due to an increase in commercial assessment appeals. The income tax budget is based on current and prior year revenues, adjusted for anomalies and includes an assumed disparity grant of $7.8M. Recordation tax increased based on current trends,but was offset by a decrease in trailer tax due to new enabling legislation that allows the tax to be based on assessed value. Summary Comments Ref Washington County, Maryland Proposed General Fund Revenue FY 2022 General Tax Revenues Cost Center $124 $121 $119 $118 $119 $120 $124 $126 $129 $132 $134 100 105 110 115 120 125 130 135 140 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Mi l l i o n s History of Property Tax Revenues $65 $68 $75 $79 $81 $84 $89 $91 $95 $95 $108 0 20 40 60 80 100 120 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Mi l l i o n s History of Local Tax Revenue 0.4 0.6 0.5 0.5 0.4 0.4 0.4 0.7 1.2 0.5 0.5 0.0 0.2 0.4 0.6 0.8 1.0 1.2 1.4 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Mi l l i o n s History of Interest Income Revenues Property Tax 53% Income Tax 43% Program Revenue 4% General Fund Tax Revenue Sources 2020 2021 2022 2022 2022 Prior Year Prior Year Proposed $ Change % Change Circuit Court 1 83,420 83,420 83,420 0 0.00% Engineering 3 3,000 3,000 0 (3,000)-100.00% Construction 3 10,050 9,550 8,650 (900)-9.42% Weed Control 2 258,390 323,300 321,180 (2,120)-0.66% General 2 315,940 314,250 344,250 30,000 9.55% Plan Review and Permitting 3 1,225,000 1,120,000 1,141,700 21,700 1.94% Planning and Zoning 3 37,400 29,400 29,400 0 0.00% Sheriff - Judicial 1 59,000 55,000 55,000 0 0.00% Sheriff - Process Servers 1 214,000 214,000 214,000 0 0.00% Sheriff - Patrol 1 2,549,060 1,724,500 1,403,160 (321,340)-18.63% Sheriff - Central Booking 1 15,720 15,720 15,720 0 0.00% Sheriff - Detention Center 1 287,200 225,950 219,950 (6,000)-2.66% Sheriff - Day Reporting 1 20,160 10,000 10,000 0 0.00% Sheriff - Police Academy 1 99,000 99,000 59,840 (39,160)-39.56% Sheriff - Narcotics Task Force 1 368,990 393,490 404,660 11,170 2.84% Emergency Services 1 451,230 451,230 451,230 0 0.00% Wireless Communications 1 42,400 46,000 46,000 0 0.00% Parks 2 76,300 69,000 0 (69,000)-100.00% Buildings, Grounds & Facilities 0 0 2,000 2,000 100.00% Martin L. Snook Pool 2 72,000 72,000 72,000 0 0.00% Parks and Recreation 2 320,000 338,620 358,000 19,380 5.72% Charges for Services 6,508,260 5,597,430 5,240,160 (357,270)-6.38% Cost Center Ref Change Public Safety 1 (355,330)$ General 2 (19,740)$ Permitting, Construction, Engineering 3 17,800$ Total (357,270)$ Revenue expected from speed cameras was decreased to $1.3M based on the amount of citations currently being issued. The estimated fees of $800K are budgeted in the Patrol expense budget. Recreational program fees were reduced by $40K due to lower participation and based on prior year actuals. Plumbing licenses fees are expected to increase due to FY22 renewal. Summary Comments Washington County, Maryland Proposed General Fund Revenue FY 2022 Charges for Services Cost Center Ref Planning, Permitting, Zoning 22% Public Safety 55% Parks & Rec 8% Other 15% Charges for Services Revenue Categories $3.8 $3.7 $3.7 $5.2 $4.0 $4.3 $6.6 $8.9 $6.5 $5.6 $5.2 0 2 4 6 8 10 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Mi l l i o n s History of Charges for Services 2020 2021 2022 2022 2022 Prior Year Prior Year Proposed $ Change % Change Operating Grant - Public Safety 1 185,000 300,000 300,000 0 0.00% State Aid - Police Protection 1 691,800 712,000 717,440 5,440 0.76% SAFER 1 0 0 2,693,590 2,693,590 100.00% 911 Fees 1 838,000 1,257,000 1,257,000 0 0.00% Marriage Licenses 2 55,000 50,000 50,000 0 0.00% Trader's License 2 210,000 200,000 200,000 0 0.00% Fines & Forfeitures 3 30,000 20,000 20,000 0 0.00% Marriage Ceremony Fees 3 4,000 4,000 3,000 (1,000)-25.00% State Park Fees 3 100,000 100,000 100,000 0 100.00% Other Grants 3 7,500 0 0 0 0.00% Grants for Operations 2,121,300 2,643,000 5,341,030 2,698,030 102.08% Cost Center Ref Change Public Safety 1 $ 2,699,030 Licenses 2 $ - Other 3 $ (1,000) Totals 2,698,030$ The SAFER grant was secured for $2.7M to provide for wage and benefit reimbursement for 33 firefighters. No changes Marriage ceremony fees were reduced based on prior year actuals. Summary Comments Washington County, Maryland Proposed General Fund Revenue FY 2022 Grants for Operations Cost Center Ref SAFER 49% State Aid Police Protection 13% 911 Fees 23% Other 6% Operating Grants -Public Safety 9% Grant Revenue Sources $3.0 $2.9 $3.2 $1.9 $2.0 $2.3 $2.3 $2.3 $2.1 $2.6 $5.3 1 2 3 4 5 6 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Mi l l i o n s History of Grants for Operations Pa g e Cost Center Department/Agency FY 2022 Requested Budget Adjustment FY 2022 Proposed Budget $ Change % Change FY 2021 Original Budget Education: Direct Primary: 6-1 90000 Board of Education 110,741,270 (7,533,160)103,208,110 10 0.00%103,208,100 110,741,270 (7,533,160)103,208,110 10 0.00%103,208,100 Secondary: 6-3 90040 Hagerstown Community College 10,035,290 0 10,035,290 0 0.00%10,035,290 Other: 6-8 93400 Free Library 3,323,510 (61,950)3,261,560 79,550 2.50%3,182,010 6-13 10990 Clear Spring Library Building 11,450 (450)11,000 0 0.00%11,000 6-15 10991 Smithsburg Library Building 11,450 (450)11,000 0 0.00%11,000 6-17 10992 Boonsboro Library Building 11,450 (450)11,000 0 0.00%11,000 6-19 10993 Hancock Library Building 11,000 0 11,000 0 0.00%11,000 3,368,860 (63,300)3,305,560 79,550 2.47%3,226,010 Total Education 124,145,420 (7,596,460)116,548,960 79,560 0.07%116,469,400 Law Enforcement: 6-21 11300 Sheriff - Judicial 3,072,840 0 3,072,840 94,240 3.16%2,978,600 6-29 11305 Sheriff - Process Servers 170,700 0 170,700 3,040 1.81%167,660 6-31 11310 Sheriff - Patrol 13,340,470 6,750 13,347,220 651,140 5.13%12,696,080 6-52 11311 Sheriff Auxiliary 40,000 0 40,000 40,000 100.00%0 6-54 11315 Sheriff - Central Booking 1,084,260 0 1,084,260 29,130 2.76%1,055,130 6-59 11320 Sheriff - Detention Center 16,648,460 (8,570)16,639,890 567,690 3.53%16,072,200 6-84 11321 Sheriff - Day Reporting Center 475,740 (4,500)471,240 (8,220)-1.71%479,460 6-90 11330 Sheriff - Narcotics Task Force 989,760 0 989,760 32,910 3.44%956,850 6-100 11335 Sheriff - Police Academy 59,840 0 59,840 (39,160)-39.56%99,000 35,882,070 (6,320)35,875,750 1,370,770 3.97%34,504,980 Emergency Services: 6-167 93110 Civil Air Patrol 3,600 0 3,600 0 0.00%3,600 6-105 11420 Air Unit 28,060 0 28,060 (660)-2.30%28,720 6-108 11430 Special Operations 325,340 (130,800)194,540 75,700 63.70%118,840 6-169 93130 Fire & Rescue Volunteer Services 9,212,160 (200,000)9,012,160 1,435,740 18.95%7,576,420 6-117 11440 911 - Communications 6,281,590 (5,500)6,276,090 379,220 6.43%5,896,870 6-132 11520 EMS Operations 2,626,460 (42,110)2,584,350 (201,550)-7.23%2,785,900 6-141 11525 Fire Operations 4,897,960 (74,860)4,823,100 2,214,560 84.90%2,608,540 6-152 11530 Emergency Management 215,490 0 215,490 (11,370)-5.01%226,860 6-160 11535 Public Safety Training Center 0 167,740 167,740 167,740 100.00%0 23,590,660 (285,530)23,305,130 4,059,380 21.09%19,245,750 Other: 6-198 93100 Animal Control Services - Humane Society 1,545,270 (108,630)1,436,640 35,040 2.50%1,401,600 Total Public Safety 61,018,000 (400,480)60,617,520 5,465,190 9.91%55,152,330 Washington County, Maryland General Fund Expenditures - Proposed FY 2022 Pa g e Cost Center Department/Agency FY 2022 Requested Budget Adjustment FY 2022 Proposed Budget $ Change % Change FY 2021 Original Budget Washington County, Maryland General Fund Expenditures - Proposed FY 2022 Operating/Capital Transfer Operating: 6-213 91020 Highway 9,538,300 0 9,538,300 211,680 2.27%9,326,620 6-215 91021 Solid Waste 496,080 (46,080)450,000 (46,080)-9.29%496,080 6-217 91022 Cascade Town Centre 163,150 0 163,150 163,150 100.00%0 6-219 91023 Agricultural Education Center 231,340 0 231,340 31,730 15.90%199,610 6-221 91024 Grant Management 349,010 0 349,010 75,930 27.81%273,080 6-223 91028 Land Preservation 28,930 0 28,930 (1,950)-6.31%30,880 6-225 91029 HEPMPO 10,030 0 10,030 280 2.87%9,750 6-227 91040 Utility Administration 414,690 83,820 422,520 190,450 82.07%232,070 6-229 91041 Water 107,370 79,910 187,280 79,910 74.42%107,370 6-231 91044 Transit 1,046,100 0 1,046,100 346,340 49.49%699,760 6-233 91046 Golf Course 349,820 0 349,820 11,980 3.55%337,840 6-235 92010 Municipality in Lieu of Bank Shares 38,550 0 38,550 0 0.00%38,550 12,773,370 117,650 12,815,030 1,063,420 9.05%11,751,610 Capital: 6-237 91230 Capital Improvement Fund 6,730,000 2,071,230 6,730,000 5,930,000 741.25%800,000 6-239 12700 Debt Service 15,272,790 0 15,272,790 (534,480)-3.38%15,807,270 22,002,790 2,071,230 22,002,790 5,395,520 32.49%16,607,270 Total Operating/Capital Transfers 34,776,160 2,188,880 34,817,820 6,458,940 22.78%28,358,880 Other Government Programs: Courts: 6-241 10200 Circuit Court 2,013,040 (1,500)2,011,540 140,810 7.53%1,870,730 6-248 10210 Orphans Court 36,150 0 36,150 (220)-0.60%36,370 6-249 10220 State's Attorney 4,160,540 (21,530)4,139,010 175,840 4.44%3,963,170 6,209,730 (23,030)6,186,700 316,430 5.39%5,870,270 State: 6-292 94000 Health Department 2,339,270 0 2,339,270 0 0.00%2,339,270 6-299 94010 Social Services 446,010 0 446,010 10,450 2.40%435,560 6-314 94020 University of MD Extension 244,930 0 244,930 4,110 1.71%240,820 6-316 94030 County Cooperative Extension 38,730 0 38,730 0 0.00%38,730 6-257 10400 Election Board 1,962,300 (379,090)1,583,210 189,470 13.59%1,393,740 6-275 12300 Soil Conservation 330,880 (107,200)223,680 5,500 2.52%218,180 6-284 12400 Weed Control 321,180 (200)320,980 2,780 0.87%318,200 6-290 12410 Environmental Pest Management 45,500 0 45,500 0 0.00%45,500 5,728,800 (486,490)5,242,310 212,310 4.22%5,030,000 Community Funding: 6-323 93000 Community Funding 774,000 0 774,000 0 0.00%774,000 Pa g e Cost Center Department/Agency FY 2022 Requested Budget Adjustment FY 2022 Proposed Budget $ Change % Change FY 2021 Original Budget Washington County, Maryland General Fund Expenditures - Proposed FY 2022 General Operations: 6-327 10300 County Administrator 383,220 0 383,220 26,750 7.50%356,470 6-332 10310 Public Relations and Marketing 485,340 0 485,340 18,240 3.90%467,100 6-337 12500 Business Development 722,340 (6,500)715,840 21,620 3.11%694,220 6-343 10100 County Commissioners 371,210 0 371,210 31,480 9.27%339,730 6-346 10110 County Clerk 197,880 0 197,880 7,780 4.09%190,100 6-348 10530 Treasurer 546,760 0 546,760 (4,980)-0.90%551,740 6-350 10600 County Attorney 767,920 0 767,920 29,270 3.96%738,650 6-354 10700 Human Resources 1,093,000 0 1,093,000 28,990 2.72%1,064,010 6-360 11200 General Operations 627,370 2,071,230 4,496,310 3,853,130 599.07%643,180 6-363 10500 Budget & Finance 1,670,840 0 1,670,840 104,410 6.67%1,566,430 6-369 10510 Independent Accounting & Auditing 70,000 0 70,000 0 0.00%70,000 6-371 10520 Purchasing 519,640 0 519,640 17,010 3.38%502,630 6-378 11000 Information Technology 3,320,480 (126,010)3,194,470 523,570 19.60%2,670,900 6-388 11540 Wireless Communications 1,403,640 (26,660)1,376,980 47,680 3.59%1,329,300 12,179,640 1,912,060 15,889,410 4,704,950 42.07%11,184,460 Other: 6-394 11100 Women's Commission 2,000 0 2,000 0 0.00%2,000 6-396 11140 Diversity and Inclusion Committee 2,000 0 2,000 0 0.00%2,000 6-398 11550 Forensic Investigator 30,000 0 30,000 5,000 20.00%25,000 6-400 93230 Commission on Aging 944,150 (102,620)841,530 20,530 2.50%821,000 6-405 93300 Museum of Fine Arts 120,000 0 120,000 0 0.00%120,000 1,098,150 (102,620)995,530 25,530 2.63%970,000 Public Works: 6--444 11600 Public Works 256,950 0 256,950 10,830 4.40%246,120 6-450 11910 Buildings Grounds and Facilities 2,244,770 99,940 2,344,710 2,344,710 100.00%0 2,501,720 99,940 2,601,660 2,355,540 957.07%246,120 Engineering and Construction: 6-468 11620 Engineering 2,307,280 0 2,307,280 (36,830)-1.57%2,344,110 6-476 11630 Construction 2,257,370 (38,800)2,218,570 71,120 3.31%2,147,450 4,564,650 (38,800)4,525,850 34,290 0.76%4,491,560 Plan Review & Permitting 6-461 11610 Plan Review & Permitting 1,543,690 0 1,543,690 23,460 1.54%1,520,230 Planning and Zoning: 6-483 10800 Planning and Zoning 837,180 (7,100)830,080 24,830 3.08%805,250 6-494 10810 Board of Zoning Appeals 55,740 0 55,740 (100)-0.18%55,840 892,920 (7,100)885,820 24,730 2.87%861,090 Pa g e Cost Center Department/Agency FY 2022 Requested Budget Adjustment FY 2022 Proposed Budget $ Change % Change FY 2021 Original Budget Washington County, Maryland General Fund Expenditures - Proposed FY 2022 Parks and Recreation: 6-433 11900 Parks 0 0 0 (2,205,190)-100.00%2,205,190 6-437 12000 Martin L. Snook Pool 155,830 0 155,830 6,830 4.58%149,000 6-440 12200 Parks and Recreation 1,314,640 0 1,314,640 279,380 26.99%1,035,260 1,470,470 0 1,470,470 (1,918,980)-56.62%3,389,450 Facilities: 6-410 10900 Martin Luther King Building 99,420 0 99,420 320 0.32%99,100 6-412 10910 Administration Building 322,310 (2,600)319,710 3,110 0.98%316,600 6-414 10930 Court House 291,030 0 291,030 (287,060)-49.66%578,090 6-417 10940 County Office Building 226,050 0 226,050 12,820 6.01%213,230 6-419 10950 Administration Annex 55,450 0 55,450 340 0.62%55,110 6-421 10960 Dwyer Center 33,450 0 33,450 (140)-0.42%33,590 6-423 10965 Election Board Facility 100,740 0 100,740 40,570 67.43%60,170 6-425 10970 Central Services 130,850 0 130,850 2,550 1.99%128,300 6-427 10980 Rental Properties 6,020 0 6,020 20 0.33%6,000 6-429 10985 Senior Center Building 11,450 (450)11,000 0 0.00%11,000 6-431 11325 Public Facilities Annex 82,340 (500)81,840 4,240 5.46%77,600 1,359,110 (3,550)1,355,560 (223,230)-14.14%1,578,790 Total Other Government Programs 38,322,880 1,350,410 41,471,000 5,555,030 15.47%35,915,970 Total Proposed Expenditures 258,262,460 (4,457,650)253,455,300 17,558,720 7.44%235,896,580 Current Budget Request $ Change % Change Proposed $ Change % Change Education 1 116,469,400 124,145,420 7,676,020 6.59%116,548,960 79,560 0.07% Law Enforcement 2 35,906,580 37,427,340 1,520,760 4.24%37,312,390 1,405,810 3.92% Emergency Services 3 19,245,750 23,590,660 4,344,910 22.58%23,305,130 4,059,380 21.09% Operating Transfers 4 11,751,610 12,773,370 1,021,760 8.69%12,815,030 1,063,420 9.05% Capital 5 16,607,270 22,002,790 5,395,520 32.49%22,002,790 5,395,520 32.49% Courts 6 5,870,270 6,209,730 339,460 5.78%6,186,700 316,430 5.39% State Operations 7 5,030,000 5,728,800 698,800 13.89%5,242,310 212,310 4.22% Other 8 25,015,700 26,384,350 1,368,650 5.47%30,041,990 5,026,290 20.09% 235,896,580 258,262,460 22,365,880 9.48%253,455,300 17,558,720 7.44% Washington County, Maryland Proposed General Fund Expenditures FY 2022 Summary Overview of General Fund Expenditures Cost Center ref Requested Proposed Education 49% Public Safety 23% Transfers 5% Capital 7% Courts 3% State 2%Other 11% Allocation of General Fund Expenditures $106.2 $106.7 $107.1 $107.5 $109.9 $111.8 $113.8 $116.5 $116.5 100 105 110 115 120 2014 2015 2016 2017 2018 2019 2020 2021 2022 Education $37.2 $40.8 $41.5 $43.4 $44.6 $48.4 $52.5 $55.2 $60.6 30 35 40 45 50 55 60 65 2014 2015 2016 2017 2018 2019 2020 2021 2022 Public Safety $9.0 $9.6 $10.0 $10.2 $10.3 $11.4 $14.5 $11.8 $12.8 0 2 4 6 8 10 12 14 16 2014 2015 2016 2017 2018 2019 2020 2021 2022 Transfers $4.1 $4.2 $4.5 $4.4 $4.6 $4.7 $5.0 $5.0 $5.2 3.0 3.4 3.8 4.2 4.6 5.0 5.4 2014 2015 2016 2017 2018 2019 2020 2021 2022 State $4.0 $4.4 $4.8 $4.9 $5.0 $5.2 $5.7 $5.9 $6.2 2.0 3.0 4.0 5.0 6.0 7.0 2014 2015 2016 2017 2018 2019 2020 2021 2022 Courts $17.0 $16.7 $16.7 $18.7 $20.2 $19.4 $16.7 $16.6 $22.0 0 10 20 30 2014 2015 2016 2017 2018 2019 2020 2021 2022 Capital & Debt $24.2 $22.6 $22.5 $22.1 $27.4 $29.3 $26.1 $25.0 $30.0 15 17 19 21 23 25 27 29 31 2014 2015 2016 2017 2018 2019 2020 2021 2022 Other Current Budget Request $ Change % Change Proposed $ Change % Change Education 1 116,469,400 124,145,420 7,676,020 6.59%116,548,960 79,560 0.07% Law Enforcement 2 35,906,580 37,427,340 1,520,760 4.24%37,312,390 1,405,810 3.92% Emergency Services 3 19,245,750 23,590,660 4,344,910 22.58%23,305,130 4,059,380 21.09% Operating Transfers 4 11,751,610 12,773,370 1,021,760 8.69%12,815,030 1,063,420 9.05% Capital 5 16,607,270 22,002,790 5,395,520 32.49%22,002,790 5,395,520 32.49% Courts 6 5,870,270 6,209,730 339,460 5.78%6,186,700 316,430 5.39% State Operations 7 5,030,000 5,728,800 698,800 13.89%5,242,310 212,310 4.22% Other 8 25,015,700 26,384,350 1,368,650 5.47%30,041,990 5,026,290 20.09% 235,896,580 258,262,460 22,365,880 9.48%253,455,300 17,558,720 7.44% Washington County, Maryland Proposed General Fund Expenditures FY 2022 Summary Overview of General Fund Expenditures Cost Center ref Requested Proposed COST CENTER SUMMARY EXPLANATIONS CHANGE Education 1 79,560$ Law Enforcement 2 1,405,810$ Emergency Services 3 4,059,380$ Transfers 4 1,063,420$ Capital 5 5,395,520$ Courts 6 316,430$ State 7 212,310$ Other 8 5,026,290$ Totals 17,558,720$ Increase due to 2.5% step, 1% COLA, a change in the Bailiff daily rate to $100 per day, and an additional State's Attorney position. $4.5M of the increase is related to wages and benefits and include 2.5% step and 1% COLA. It also includes additional and optional pension increase of $3.9M. This will be discussed further with BOCC for other potential uses. The remaining increase relates to software, utilities and back-up storage. Increase is mainly related to the Election Board. Provides $1,019,178 more than Maintenance of Effort to the Board of Education and 2.5% increase to the Library. Increase is mainly the result of the 2.5% step and 1% COLA; additional food and medical contract costs for the detention center; increase in the cost of janitorial services; and controllable assets for patrol including bullet proof vests, tasers and a K-9. Increase is mainly the result of hiring additional personnel including 33 firefighters, the 2.5% step and 1% COLA, and additional costs related to volunteer Fire/EMS organizations. The increase relates to support needed for County functions mainly as a result of Stormwater Management, Highway, Transit, and Cascade. Capital appropriation increased to provide for capital needs and was somewhat offset by a decrease in debt service costs based on amortization schedules. ref Current Budget Request $ Change % Change Proposed $ Change % Change Board of Education 1 103,208,100 110,741,270 7,533,170 7.30%103,208,110 10 0.00% Hagerstown Community College 2 10,035,290 10,035,290 0 0.00%10,035,290 0 0.00% Free Library 3 3,182,010 3,323,510 141,500 4.45%3,261,560 79,550 2.50% Clear Spring Library Building 4 11,000 11,450 450 4.09%11,000 0 0.00% Smithsburg Library Building 5 11,000 11,450 450 4.09%11,000 0 0.00% Boonsboro Library Building 6 11,000 11,450 450 4.09%11,000 0 0.00% Hancock Library Building 7 11,000 11,000 0 0.00%11,000 0 0.00% 116,469,400 124,145,420 7,676,020 6.59%116,548,960 79,560 0.07% COST CENTER SUMMARY EXPLANATIONS CIP CHANGE Board of Education 1 -$ 10$ HCC 2 -$ -$ Library 3 -$ 79,550$ Clear Spring Library 4 -$ -$ Smithsburg Library 5 -$ -$ Boonsboro Library 6 -$ -$ Hancock Library 7 -$ -$ Totals -$ 79,560$ Flat funding based on historical spending. Flat funding based on historical spending. Washington County, Maryland Requested General Fund Expenditures FY 2022 Educational Expenses Education Requested Proposed Provides $1,019,178 more than Maintenance of Effort to the Board of Education. No change. 2.5% increase provided. Flat funding based on historical spending. Flat funding based on historical spending. $106.2 $106.7 $107.1 $107.5 $109.9 $111.8 $113.8 $116.5 $116.5 100 102 104 106 108 110 112 114 116 118 2014 2015 2016 2017 2018 2019 2020 2021 2022 Education Education 49% Public Safety 23% Transfers 5% Capital 7% Courts 3% State 2% Other 11% Allocation of General Fund Expenditures Current Budget Request $ Change % Change Proposed $ Change % Change Sheriff - Judicial 1 2,978,600 3,072,840 94,240 3.16%3,072,840 94,240 3.16% Sheriff - Process Servers 2 167,660 170,700 3,040 1.81%170,700 3,040 1.81% Sheriff - Patrol 3 12,696,080 13,340,470 644,390 5.08%13,347,220 651,140 5.13% Sheriff - Central Booking 4 1,055,130 1,084,260 29,130 2.76%1,084,260 29,130 2.76% Sheriff - Detention Center 5 16,072,200 16,648,460 576,260 3.59%16,639,890 567,690 3.53% Sheriff -Day Reporting 6 479,460 475,740 (3,720)-0.78%471,240 (8,220)-1.71% Sheriff - NTF 7 956,850 989,760 32,910 3.44%989,760 32,910 3.44% Sheriff - Police Academy 8 99,000 59,840 (39,160)0.00%59,840 (39,160)-39.56% Animal Control 9 1,401,600 1,545,270 143,670 10.25%1,436,640 35,040 2.50% Sheriff - Auxiliary 10 0 40,000 40,000 100.00%40,000 40,000 100.00% 35,906,580 37,427,340 1,520,760 4.24%37,312,390 1,405,810 3.92% COST CENTER SUMMARY EXPLANATIONS CIP CHANGE Judicial 1 -$ 94,240$ Process Servers 2 -$ 3,040$ Patrol 3 -$ 651,140$ Central Booking 4 -$ 29,130$ Detention Center 5 -$ 567,690$ Day Reporting 6 -$ (8,220)$ Wages decreased approximately $25K as a result of a change in deputies working at the center. This was offset by an increase in operating costs of $16K due to an increase in contracted services. Increase due to step of 2.5%and 1%COLA, offset slightly by a decrease in health insurance as a result of employee selection. Increase due to step of 2.5% and 1% COLA. Wages and benefits increased by $500K mainly due to the step of 2.5%and 1%COLA. Operating costs increased by $69K mainly due to increases in liability insurance and the additional expense of a janitorial maintenance contract.In the past, inmates provided this service,but are no longer able to meet the need.One time requests increased by $72K for bullet proof vests, tasers, and a K9. Increase due to step of 2.5% and 1% COLA. Wages and benefits increased by $440K mainly due to the 2.5% step and 1% COLA. A request for an attorney and a building maintenance mechanic were offset by the elimination of two vacant correctional deputy positions. Operating costs increased by $143K, the result of increases in inmate medical and food contracts and a substantial increase in the cost of gloves. Washington County, Maryland Requested General Fund Expenditures FY 2022 Law Enforcement refLaw Enforcement Requested Proposed $25.4 $27.8 $28.3 $29.5 $30.7 $33.2 $34.9 $35.9 $37.3 20 22 24 26 28 30 32 34 36 38 40 2014 2015 2016 2017 2018 2019 2020 2021 2022 Law Enforcement Education 49% Public Safety 23% Transfers 5% Capital 7% Courts 3% State 2%Other 11% Allocation of General Fund Expenditures Current Budget Request $ Change % Change Proposed $ Change % Change Sheriff - Judicial 1 2,978,600 3,072,840 94,240 3.16%3,072,840 94,240 3.16% Sheriff - Process Servers 2 167,660 170,700 3,040 1.81%170,700 3,040 1.81% Sheriff - Patrol 3 12,696,080 13,340,470 644,390 5.08%13,347,220 651,140 5.13% Sheriff - Central Booking 4 1,055,130 1,084,260 29,130 2.76%1,084,260 29,130 2.76% Sheriff - Detention Center 5 16,072,200 16,648,460 576,260 3.59%16,639,890 567,690 3.53% Sheriff -Day Reporting 6 479,460 475,740 (3,720)-0.78%471,240 (8,220)-1.71% Sheriff - NTF 7 956,850 989,760 32,910 3.44%989,760 32,910 3.44% Sheriff - Police Academy 8 99,000 59,840 (39,160)0.00%59,840 (39,160)-39.56% Animal Control 9 1,401,600 1,545,270 143,670 10.25%1,436,640 35,040 2.50% Sheriff - Auxiliary 10 0 40,000 40,000 100.00%40,000 40,000 100.00% 35,906,580 37,427,340 1,520,760 4.24%37,312,390 1,405,810 3.92% Washington County, Maryland Requested General Fund Expenditures FY 2022 Law Enforcement refLaw Enforcement Requested Proposed NTF 7 -$ 32,910$ Police Academy 8 -$ (39,160) Animal Control 9 -$ 35,040$ Sheriff Auxiliary 10 -$ 40,000$ Totals -$ 1,405,810$ Budget was increased based on historical data. Revenues offset these costs 100%. Increase due to step of 2.5%and 1%COLA. The budget includes the purchase of night vision monoculars and a replacement vehicle. Increase of 2.5% has been provided. The Academy budget is fairly new and has been adjusted based on historical costs. These costs are offset by Academy revenues. Current Budget Request $ Change % Change Proposed $ Change % Change Civil Air Patrol 1 3,600 3,600 0 0.00%3,600 0 0.00% Air Unit 2 28,720 28,060 (660)-2.30%28,060 (660)-2.30% Special Operations 3 118,840 325,340 206,500 173.76%194,540 75,700 63.70% F&R Volunteer Services 4 7,576,420 9,212,160 1,635,740 21.59%9,012,160 1,435,740 18.95% 911 - Communications 5 5,896,870 6,281,590 384,720 6.52%6,276,090 379,220 6.43% EMS Operations 6 2,785,900 2,626,460 (159,440)-5.72%2,584,350 (201,550)-7.23% Fire Operations 7 2,608,540 4,897,960 2,289,420 87.77%4,823,100 2,214,560 84.90% Emergency Management 8 226,860 215,490 (11,370)-5.01%215,490 (11,370)-5.01% Public Safety Training Center 9 0 0 0 0.00%167,740 167,740 100.00% 19,245,750 23,590,660 4,344,910 22.58%23,305,130 4,059,380 21.09% COST CENTER SUMMARY EXPLANATIONS CIP CHANGE Civil Air Patrol 1 -$ -$ Air Unit 2 -$ (660)$ Special Operations 3 125,440$ 75,700$ F&R Volunteer 4 -$ 1,435,740$ 911 5 -$ 379,220$ Wages and benefits increased by $260K due to the 2.5% step and 1% COLA and for 1 additional Emergency Communication Specialist. Operating expenses increased by $48K due to software increases and a transfer of expenditures for wireless communication from the Emergency Management budget. Capital outlay increased by $70K mainly due to HVAC replacement and carpet. No change. Increase of $5K in auto repairs and liability insurance offset by a decrease in capital outlay requests. Operating costs increased by $8K due to auto repairs and gas monitoring. Capital outlay increased by $67K for the purchase of a number of items including a raft, enclosed trailer,and PPE.The Gemini Meter was approved to be funded from CIP. Wages and benefits increased $135K mainly due to additional funding for LOSAP. FY21 estimates were low. Other increases include $1M transfer from EMS Operations department for volunteer EMS health insurance reimbursement. Contracted services increased by $100K for third party review of County funding appropriations. Medical fees increased $55K for costs related to cancer screenings. Other increases relate to projected fuel, utility, and maintenance costs. Washington County, Maryland Requested General Fund Expenditures FY 2022 Emergency Services Emergency Services ref Requested Proposed $11.8 $13.0 $13.2 $13.9 $13.9 $15.2 $17.6 $19.2 $23.3 0 5 10 15 20 25 2014 2015 2016 2017 2018 2019 2020 2021 2022 Fire and Rescue Education 49% Public Safety 23% Transfers 5% Capital 7% Courts 3% State 2% Other 11% Allocation of General Fund Expenditures EMS Operations 6 42,110$ (201,550)$ Fire Operations 7 16,730$ 2,214,560$ Emergency Management 8 -$ (11,370)$ Public Safety Training Center 9 -$ 167,740$ Totals 184,280$ 4,059,380$ Wages and benefits increased by $740K mainly due to the additional 7 positions that were added and offset by the salary of the deputy director of F&R being transferred to the Fire Operations department. This increase was offset by transferring $1M to the volunteer F&R department for health insurance reimbursement for EMS companies. Capital outlay increased by $27K for 17 AED units. 1 Life Pak monitor/defibrillator was approved for purchase through CIP. The budget increased in total by $2.3M due to 33 additional firefighters. Other requests include $167K in additional overtime and part time wages and $158K for volunteer turn out gear.An enclosed trailer has been moved for purchase through CIP. Wages and benefits increased by $10K due to 2.5% step and 1% COLA. This was offset by $21K in operating reductions, mainly due to the transfer of expenditures to other Emergency Services departments. The training center is due for completion in the spring of 2022.Wages, benefits,and operating costs are estimated at $135K for 1/4 of the year. Capital outlay of $33K is being requested for a vehicle and a mower. Current Budget Request $ Change % Change Proposed $ Change % Change Highway 1 9,326,620 9,538,300 211,680 2.27%9,538,300 211,680 2.27% Solid Waste 2 496,080 496,080 0 0.00%450,000 (46,080)-9.29% Cascade Town Centre 3 0 163,150 163,150 100.00%163,150 163,150 100.00% Ag Center 4 199,610 231,340 31,730 15.90%231,340 31,730 15.90% Grant Management 5 273,080 349,010 75,930 27.81%349,010 75,930 27.81% Land Preservation 6 30,880 28,930 (1,950)-6.31%28,930 (1,950)-6.31% HEPMPO 7 9,750 10,030 280 2.87%10,030 280 2.87% Utility Administration 8 232,070 414,690 182,620 78.69%422,520 190,450 82.07% Water 9 107,370 107,370 0 100.00%187,280 79,910 74.42% Transit 11 699,760 1,046,100 346,340 49.49%1,046,100 346,340 49.49% Golf Course 13 337,840 349,820 11,980 3.55%349,820 11,980 3.55% Muni Shares 38,550 38,550 0 0.00%38,550 0 0.00% 11,751,610 12,773,370 1,021,760 8.69%12,815,030 1,063,420 9.05% COST CENTER SUMMARY EXPLANATIONS CIP CHANGE Highway 1 -$ 211,680$ Solid Waste 2 -$ (46,080)$ Cascade Town Centre 3 -$ 163,150$ Ag Center 4 -$ 31,730$ 5 -$ 75,930$ Land Preservation 6 -$ (1,950)$ HEPMPO 7 -$ 280$ Utility Admin 8 -$ 190,450$ Water 9 -$ 79,910$ Transit 11 -$ 346,340$ Golf Course 13 -$ 11,980$ . Totals -$ 1,063,420$ Increase due to 2.5% step and 1% COLA. Reduction is due to the expected increase in program funding. Increase related to local match requirement. Increase to provide for storm water management costs, which include several position requests to meet NPDES requirements. Increase necessary to provide for expenditures not covered through grants or fees. The Water Fund revenues are insufficient to cover expenditures and the fund requires a General Fund subsidy. Grant Management Washington County, Maryland Requested General Fund Expenditures FY 2022 Operating Transfers Operating Transfers ref Requested Proposed Increase is due to 2.5% step and 1%COLA and to supplant the expected reduction in Highway User Revenue. Reduced need for General Fund appropriation. Appropriation is required to support the fund and is related to a decrease in the use of fund balance which was used in FY21 to balance the budget. Increase is related to 2.5% step and 1% COLA and reduced grant funding. Property is in the process of being sold. The budget includes $150K for the community center. Education 49% Public Safety 23% Transfers 5% Capital 7% Courts 3% State 2% Other 11% Allocation of General Fund Expenditures $9.0 $9.6 $10.0 $10.2 $10.3 $11.4 $14.5 $11.8 $12.8 0 2 4 6 8 10 12 14 16 2014 2015 2016 2017 2018 2019 2020 2021 2022 Transfers Current Budget Request $ Change % Change Proposed $ Change % Change Capital Improvement Fund 1 800,000 6,730,000 5,930,000 741.25%6,730,000 5,930,000 741.25% Debt Service 2 15,807,270 15,272,790 (534,480)-3.38%15,272,790 (534,480)-3.38% 16,607,270 22,002,790 5,395,520 32.49%22,002,790 5,395,520 32.49% COST CENTER SUMMARY EXPLANATIONS CIP CHANGE 1 -$ 5,930,000$ Debt Service 2 -$ (534,480)$ Totals -$ 5,395,520$ Increased funding to support capital projects. Based on amortization schedules. Capital Improvement Fund Washington County, Maryland Requested General Fund Expenditures FY 2022 Capital Related Capital Related ref Requested Proposed Education 49% Public Safety 23% Transfers 5% Capital 7% Courts 3% State 2% Other 11% Allocation of General Fund Expenditures $17.0 $16.7 $16.7 $18.7 $20.2 $19.4 $16.7 $16.6 $22.0 0 10 20 30 2014 2015 2016 2017 2018 2019 2020 2021 2022 Capital & Debt Current Budget Request $ Change % Change Proposed $ Change % Change Circuit Court 1 1,870,730 2,013,040 142,310 7.61%2,011,540 140,810 7.53% Orphans Court 2 36,370 36,150 (220)-0.60%36,150 (220)-0.60% State's Attorney 3 3,963,170 4,160,540 197,370 4.98%4,139,010 175,840 4.44% 5,870,270 6,209,730 339,460 5.78%6,186,700 316,430 5.39% COST CENTER SUMMARY EXPLANATIONS CIP CHANGE Circuit Court 1 -$ 140,810$ Orphans Court 2 -$ (220)$ State's Attorney 3 -$ 175,840$ Totals -$ 316,430$ Increase related to wage and benefit costs, including the 2.5% step, 1% COLA, and approval of increasing pay for the Bailiffs to $100 per day. Reduction related to slightly reduced benefit allocation. Increase related to 2.5% step and 1% COLA. In addition, an additional state's attorney position has been requested, slightly offset by the elimination of part time staffing. Washington County, Maryland Requested General Fund Expenditures FY 2022 Courts Courts ref Requested Proposed Education 49% Public Safety 23% Transfers 5% Capital 7% Courts 3% State 2% Other 11% Allocation of General Fund Expenditures $4.0 $4.4 $4.8 $4.9 $5.0 $5.2 $5.7 $5.9 $6.2 2.0 3.0 4.0 5.0 6.0 7.0 2014 2015 2016 2017 2018 2019 2020 2021 2022 Courts Current Budget Request $ Change % Change Proposed $ Change % Change Health Department 1 2,339,270 2,339,270 0 0.00%2,339,270 0 0.00% Social Services 2 435,560 446,010 10,450 2.40%446,010 10,450 2.40% University of MD Extension 3 240,820 244,930 4,110 1.71%244,930 4,110 1.71% Cooperative Extension 4 38,730 38,730 0 0.00%38,730 0 0.00% Election Board 5 1,393,740 1,962,300 568,560 40.79%1,583,210 189,470 13.59% Soil Conservation 6 218,180 330,880 112,700 51.65%223,680 5,500 2.52% Weed Control 7 318,200 321,180 2,980 0.94%320,980 2,780 0.87% Environmental Pest Management 8 45,500 45,500 0 0.00%45,500 0 0.00% 5,030,000 5,728,800 698,800 13.89%5,242,310 212,310 4.22% COST CENTER SUMMARY EXPLANATIONS CIP CHANGE Health Department 1 -$ -$ Social Services 2 -$ 10,450$ University of MD Extension 3 -$ 4,110$ Cooperative Extension 4 -$ -$ Election Board 5 -$ 189,470$ Soil Conservation 6 -$ 5,500$ Weed Control 7 -$ 2,780$ Environmental Pest Management 8 -$ -$ Totals -$ 212,310$ Increase of 2.5% has been provided. Increase related to 2.5% step and 1% COLA. No change. No change. Increase related to benefit cost increases due to change in employee benefit selection. Increase related to wage and benefit increases. No change. Increase is mainly related to the remaining $45K salary budget needed for IT Specialist position that was approved in FY21 for a partial year, $62K Increase in lease payments for State owned equipment, and $40K for equipment requested in capital outlay for shelving units, tables, workbenches, etc. Washington County, Maryland Requested General Fund Expenditures FY 2022 State Operations State Operations ref Requested Proposed Education 49% Public Safety 23% Transfers 5% Capital 7% Courts 3% State 2% Other 11% Allocation of General Fund Expenditures $4.1 $4.2 $4.5 $4.4 $4.6 $4.7 $5.0 $5.0 $5.2 3.0 3.4 3.8 4.2 4.6 5.0 2014 2015 2016 2017 2018 2019 2020 2021 2022 State Current Budget Request $ Change % Change Proposed $ Change % Change Community Funding 774,000 774,000 0 0.00%774,000 0 0.00% Commission on Aging 821,000 944,150 123,150 15.00%841,530 20,530 2.50% Museum of Fine Arts 120,000 120,000 0 0.00%120,000 0 0.00% County Administrator 356,470 383,220 26,750 7.50%383,220 26,750 7.50% Public Relations and Marketing 467,100 485,340 18,240 3.90%485,340 18,240 3.90% County Commissioners 339,730 371,210 31,480 9.27%371,210 31,480 9.27% County Clerk 190,100 197,880 7,780 4.09%197,880 7,780 4.09% Budget & Finance 1,566,430 1,670,840 104,410 6.67%1,670,840 104,410 6.67% Auditing 70,000 70,000 0 0.00%70,000 0 0.00% Purchasing 502,630 519,640 17,010 3.38%519,640 17,010 3.38% Treasurer 551,740 546,760 (4,980)-0.90%546,760 (4,980)-0.90% County Attorney 738,650 767,920 29,270 3.96%767,920 29,270 3.96% Human Resources 1,064,010 1,093,000 28,990 2.72%1,093,000 28,990 2.72% Central Services 128,300 130,850 2,550 1.99%130,850 2,550 1.99% Information Technology 2,670,900 3,320,480 649,580 24.32%3,194,470 523,570 19.60% General Operations 643,180 627,370 (15,810)-2.46%4,496,310 3,853,130 599.07% Women's Commission 2,000 2,000 0 0.00%2,000 0 0.00% Diversity & Inclusion 2,000 2,000 0 0.00%2,000 0 0.00% Forensic Investigator 25,000 30,000 5,000 20.00%30,000 5,000 20.00% Public Works 246,120 256,950 10,830 4.40%256,950 10,830 4.40% Engineering 2,344,110 2,307,280 (36,830)-1.57%2,307,280 (36,830)-1.57% Construction 2,147,450 2,257,370 109,920 5.12%2,218,570 71,120 3.31% Planning and Zoning 805,250 837,180 31,930 3.97%830,080 24,830 3.08% Board of Zoning Appeals 55,840 55,740 (100)-0.18%55,740 (100)-0.18% Plan Review & Permitting 1,520,230 1,543,690 23,460 1.54%1,543,690 23,460 1.54% Parks 2,205,190 0 (2,205,190)0.00%0 (2,205,190)-100.00% Buildings Grounds and Facilities 0 2,244,770 2,244,770 100.00%2,344,710 2,344,710 100.00% Martin L. Snook Pool 149,000 155,830 6,830 4.58%155,830 6,830 4.58% Parks and Recreation 1,035,260 1,314,640 279,380 26.99%1,314,640 279,380 26.99% Martin Luther King Building 99,100 99,420 320 0.32%99,420 320 0.32% Administration Building 316,600 322,310 5,710 1.80%319,710 3,110 0.98% Court House 578,090 291,030 (287,060)-49.66%291,030 (287,060)-49.66% County Office Building 213,230 226,050 12,820 6.01%226,050 12,820 6.01% Senior Center Building 11,000 11,450 450 4.09%11,000 0 0.00% Administration Annex 55,110 55,450 340 0.62%55,450 340 0.62% Dwyer Center 33,590 33,450 (140)-0.42%33,450 (140)-0.42% Election Board Facility 60,170 100,740 40,570 67.43%100,740 40,570 67.43% Rental Properties 6,000 6,020 20 0.33%6,020 20 0.33% Public Facilities Annex 77,600 82,340 4,740 6.11%81,840 4,240 5.46% Business Development 694,220 722,340 28,120 4.05%715,840 21,620 3.11% Wireless Communications 1,329,300 1,403,640 74,340 5.59%1,376,980 47,680 3.59% 25,015,700 26,384,350 1,368,650 5.47%30,041,990 5,026,290 20.09% Washington County, Maryland Requested General Fund Expenditures FY 2022 Other Other Requested Proposed Education 49% Public Safety 23% Transfers 5% Capital 7% Courts 3% State 2% Other 11% Allocation of General Fund Expenditures $24.2 $22.6 $22.5 $22.1 $27.4 $29.3 $26.1 $25.0 $30.0 15 17 19 21 23 25 27 29 31 2014 2015 2016 2017 2018 2019 2020 2021 2022 Other Washington County, Maryland Requested General Fund Expenditures FY 2022 Other OVERALL SUMMARY EXPLANATIONS (40 department areas)CIP CHANGE Wages and Benefits -$ 4,461,370$ Operating 363,270$ Capital Outlay 99,960$ 201,650$ Totals -$ 99,960$ 5,026,290$ Increase related to step of 2.5% and 1% COLA. In addition, pension increased by $3.9M which represents a potential use for one time funding available in FY22. This will be discussed with BOCC for other potential uses. This increase is mainly related to additional software and utility costs; $41K for increased building costs for the new Election Board Facility; and $20K for Commission on Aging. The increase is mainly related to back up storage to mitigate potential damage from ransomware, theft, and destruction of data centers. Additionally, vehicles for IT, Construction, and Wireless Communications have been moved to be funded through CIP. Approved Proposed Growth %$ Change Projected Growth %$ Change Projected Growth %$ Change Projected Growth %$ Change Projected Growth %$ Change SAFER Grant Removed SAFER Grant Removed General Revenue Real Estate/Property Tax 132,213,070 134,171,240 1.5%1,958,170 137,525,521 2.5%3,354,281 140,963,659 2.5%3,438,138 144,487,751 2.5%3,524,091 148,099,944 2.5%3,612,194 Income Tax 80,701,710 93,671,500 16.1%12,969,790 96,481,645 3.0%2,810,145 99,376,094 3.0%2,894,449 102,357,377 3.0%2,981,283 105,428,098 3.0%3,070,721 Disparity 7,781,370 7,781,370 0.0%0 8,361,000 2.0%579,630 8,361,000 0.0%0 8,361,000 0.0%0 8,361,000 0.0%0 Admission and Amusement Tax 210,000 150,000 -28.6%(60,000)187,500 25.0%37,500 206,250 10.0%18,750 206,250 0.0%0 206,250 0.0%0 Recordation Tax 6,000,000 6,500,000 0.0%500,000 6,500,000 0.0%0 6,500,000 0.0%0 6,500,000 0.0%0 6,500,000 0.0%0 Trailer 250,000 100,000 -60.0%(150,000)100,000 0.0%0 100,000 0.0%0 100,000 0.0%0 100,000 0.0%0 Interest 500,000 500,000 0.0%0 750,000 50.0%250,000 1,125,000 50.0%375,000 1,462,500 30.0%337,500 1,755,000 20.0%292,500 227,656,150 242,874,110 6.7%15,217,960 249,905,666 2.9%7,031,556 256,632,003 2.7%6,726,337 263,474,878 2.7%6,842,874 270,450,293 2.6%6,975,415 Program Revenues: Charges for Services 5,597,430 5,240,160 -6.4%(357,270)5,240,160 0.0%0 5,240,160 0.0%0 5,240,160 0.0%0 5,240,160 0.0%0 Operating Grants 2,643,000 5,341,030 102.1%2,698,030 5,341,030 0.0%0 5,341,030 0.0%0 2,647,440 0.0%(2,693,590)2,647,440 0.0%0 8,240,430 10,581,190 28.4%2,340,760 10,581,190 0.0%0 10,581,190 0.0%0 7,887,600 -25.5%(2,693,590)7,887,600 0.0%0 Total Revenues 235,896,580 253,455,300 7.4%17,558,720 260,486,856 2.8%7,031,556 267,213,193 2.6%6,726,337 271,362,478 1.6%4,149,284 278,337,893 2.6%6,975,415 Wages: Full Time Wages 33,165,140 37,178,730 12.1%4,013,590 38,479,986 3.5%1,301,256 39,826,785 3.5%1,346,799 41,220,723 3.5%1,393,937 42,663,448 3.5%1,442,725 Part Time Wages 1,870,060 1,925,070 2.9%55,010 1,992,447 3.5%67,377 2,062,183 3.5%69,736 2,134,360 3.5%72,176 2,209,062 3.5%74,703 Overtime Wages 1,032,460 1,148,280 11.2%115,820 1,188,470 3.5%40,190 1,230,066 3.5%41,596 1,273,119 3.5%43,052 1,317,678 3.5%44,559 Other Wages 1,116,860 970,550 -13.1%(146,310)1,004,519 3.5%33,969 1,039,677 3.5%35,158 1,076,066 3.5%36,389 1,113,728 3.5%37,662 Personnel Requests 326,470 425,610 100.0%99,140 440,506 3.5%14,896 455,924 3.5%15,418 471,881 3.5%15,957 488,397 3.5%16,516 37,510,990 41,648,240 11.0%4,137,250 43,105,928 3.5%1,457,688 44,614,636 3.5%1,508,707 46,176,148 3.5%1,561,512 47,792,313 3.5%1,616,165 Fringe Costs: Fica 2,842,510 3,152,020 10.9%309,510 3,262,341 3.5%110,321 3,376,523 3.5%114,182 3,494,701 3.5%118,178 3,617,015 3.5%122,315 Health 9,503,360 9,698,570 2.1%195,210 10,038,020 3.5%339,450 10,389,351 3.5%351,331 10,752,978 3.5%363,627 11,129,332 3.5%376,354 Pension 9,623,510 10,177,710 5.8%554,200 10,432,153 2.5%254,443 10,692,957 2.5%260,804 10,960,280 2.5%267,324 11,234,287 2.5%274,007 OPEB 0 0 0 0.0%0 0 0.0%0 0 0.0%0 0 0.0%0 Workers Comp 1,402,510 1,596,050 13.8%193,540 1,651,912 3.5%55,862 1,709,729 3.5%57,817 1,769,569 3.5%59,841 1,831,504 3.5%61,935 Other 516,810 548,070 6.0%31,260 567,252 3.5%19,182 587,106 3.5%19,854 607,655 3.5%20,549 628,923 3.5%21,268 23,888,700 25,172,420 5.4%1,283,720 25,951,678 3.1%779,258 26,755,665 3.1%803,987 27,585,183 3.1%829,519 28,441,062 3.1%855,879 Operations: Education 116,425,400 116,548,960 0.1%123,560 119,462,684 2.5%2,913,724 122,449,251 2.5%2,986,567 125,510,482 2.5%3,061,231 128,648,244 2.5%3,137,762 Public Safety 16,994,360 17,715,230 4.2%720,870 18,069,535 2.0%354,305 18,430,925 2.0%361,391 18,799,544 2.0%368,619 19,175,535 2.0%375,991 Operating Transfers 12,551,610 19,545,030 55.7%6,993,420 19,033,656 2.5%(511,374)19,509,497 2.5%475,841 19,997,235 2.5%487,737 20,497,165 2.5%499,931 Courts 401,190 394,420 -1.7%(6,770)402,308 2.0%7,888 410,355 2.0%8,046 418,562 2.0%8,207 426,933 2.0%8,371 State 4,632,040 4,795,990 3.5%163,950 4,891,910 2.0%95,920 4,989,748 2.0%97,838 5,089,543 2.0%99,795 5,191,334 2.0%101,791 Other External Approp 1,719,000 1,739,530 1.2%20,530 1,774,321 2.0%34,791 1,809,807 2.0%35,486 1,846,003 2.0%36,196 1,882,923 2.0%36,920 Debt Service 15,807,270 15,272,790 -3.4%(534,480)15,730,974 3.0%458,184 16,202,903 3.0%471,929 16,688,990 3.0%486,087 17,189,660 3.0%500,670 Internal Operations 5,619,050 5,917,790 5.3%298,740 6,036,146 2.0%118,356 6,156,869 2.0%120,723 6,280,006 2.0%123,137 6,405,606 2.0%125,600 174,149,920 181,929,740 4.5%7,779,820 185,401,533 1.9%3,471,793 189,959,355 2.5%4,557,822 194,630,365 2.5%4,671,010 199,417,400 2.5%4,787,036 Controllable Assets/Capital Outlay: Education 0 0 0.0%0 0 0.0%0 0 0.0%0 0 0.0%0 0 0.0%0 Public Safety 321,180 518,620 61.5%197,440 518,620 0.0%0 518,620 0.0%0 518,620 0.0%0 518,620 0.0%0 Courts 10,440 18,710 100.0%8,270 18,710 0.0%0 18,710 0.0%18,710 0.0%0 18,710 0.0%0 State 39,810 0.0%39,810 39,810 0.0%0 39,810 0.0%0 39,810 0.0%0 39,810 0.0%0 Internal Operations 15,350 217,000 1313.7%201,650 217,000 0.0%0 217,000 0.0%0 217,000 0.0%0 217,000 0.0%0 346,970 794,140 100.0%447,170 794,140 0.0%0 794,140 0 794,140 0 794,140 0 Total Expenditures 235,896,580 249,544,540 5.8%13,647,960 255,253,279 2.3%5,708,739 262,123,795 2.7%6,870,517 269,185,836 2.7%7,062,041 276,444,916 2.7%7,259,080 Excess Revenue (Expenditures)0 3,910,760 3,910,760 5,233,577 1,322,817 5,089,398 (144,179)2,176,641 (2,912,757)1,892,977 (283,665) Current and Furture Expected costs Included in budget above Fire-SAFER 2,693,590 2,693,590 2,693,590 2,693,590 2,693,590 P25 Lease Police Fire & EMS Training Facility 168,000 168,000 168,000 168,000 168,000 Additional Capital Additional Pension Not included in Budget above Police Fire & EMS Training Facility 250,000 250,000 250,000 0.0%0 250,000 0.0%0 250,000 0.0%250,000 P25 Lease 800,000 0.0%800,000 800,000 0.0%0 800,000 0.0%800,000 Education - Kirwan/SRO 2,000,000 2,000,000 2,000,000 0.0%0 2,000,000 0.0%0 2,000,000 0.0%2,000,000 Additional Capital Additional Pension contribution 3,910,760 2,983,577 2,039,398 Additional costs not included in budget base 0 3,910,760 5,233,577 2,250,000 5,089,398 15.3%800,000 3,050,000 0.0%0 3,050,000 0.0%3,050,000 Expenditures with Additional 235,896,580 253,455,300 7.4%17,558,720 260,486,856 2.8%7,031,556 267,213,193 2.6%6,726,338 272,235,836 1.9%5,022,643 279,494,916 2.7%7,259,080 Excess Revenue (Expenditures)0 0 0 0 0 (0)(0)(873,359)(873,359)(1,157,023)(283,665) Washington County, Maryland Long Range Financial Projections Source Proposed FY22 Long Term Plan 202620252024202120222023