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HomeMy WebLinkAbout210413aJeffrey A. Cline, President Terry L. Baker, Vice President Krista L. Hart, Clerk BOARD OF COUNTY COMMISSIONERS April 13, 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 30, 2021 10:05 AM COMMISSIONERS’ REPORTS AND COMMENTS 10:15 AM STAFF COMMENTS 10:25 AM CLOSED SESSION (To consult with counsel to obtain legal advice on a legal matter; and to comply with a specific constitutional, statutory, or judicially imposed requirement that prevents public disclosures about a particular proceeding or matter.) 10:40 AM AMENDMENTS TO THE RETIREMENT PLAN – Barry K. Downey, Smith & Downey 11:00 AM PUBLIC HEARING: MODIFICATION OF WATER AND SEWER RATES FY2022 – Sara Greaves, CFO; Mark Bradshaw, Director, Environmental Management 11:15 AM FISCAL YEAR 2022 COMMUNITY ORGANIZATION FUNDING REVISED RECOMMENDATIONS – Susan Buchanan, Director, Office of Grant Management 11:30 AM SAVE HISTORIC ANTIETAM FOUNDATION, INC. RURAL LEGACY PROGRAM EASEMENT – Chris Boggs, Land Preservation Planner, Planning & Zoning 11:40 AM BID AWARD (PUR1496) LABORATORY SERVICES FOR WATER/WASTEWATER TESTING – Brandi Naugle, Buyer, Purchasing; Davina Yutzy, Deputy Director, Water Quality Operations; Becky Orndorff, Chief of Laboratory Testing, Water Quality 11:45 AM EXPANSION OF THE HAGERTOWN/WASHINGTON COUNTY ENTERPRISE ZONE – Susan Small, Director, Business Development 11:55 AM REQUEST FUNDING TO IMPLEMENT MARYLAND MONEY MARKET PROGRAM – Susan Small, Director, Business Development; Leslie Hart, Agricultural Specialist, Business Development 12:05 PM BUSINESS INCENTIVE PROGRAM FOR HANCOCK AND CASCADE AREAS – Susan Small, Director, Business Development 12:15 PM FY21 BOND ADJUSTMENT – Sara Greaves, CFO 12:25 PM FISCAL YEAR 2022 GENERAL FUND BUDGET – PROPOSED (Draft 4) - Sara Greaves, CFO 12:40 PM CLOSED SESSION (To discuss the appointment, employment, assignment, promotion, discipline, demotion, compensation, removal, resignation, or performance evaluation of appointees, employees, or officials over Wayne K. Keefer Randall E. Wagner Charles A. Burkett Page 2 of 2 OPEN Session Agenda April 13, 2021 whom this public body has jurisdiction; or any other personnel matter that affects one or more specific individuals; to protect the privacy or reputation of individuals concerning a matter not related to public business; to consult with counsel to obtain legal advice on a legal matter; to consider a matter that concerns the proposal for a business or industrial organization to locate, expand, or remain in the State; and to comply with a specific constitutional, statutory, or judicially imposed requirement that prevents public disclosures about a particular proceeding or matter.) 1:30 PM ADJOURNMENT Open Session Item SUBJECT: Amendments to the Retirement Plan PRESENTATION DATE: April 13, 2021 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 0326 New effective date EMPLOYEES’ RETIREMENT PLAN OF WASHINGTON COUNTY Amendment and Restatement Generally effective July 1, 20159 TABLE OF CONTENTS ARTICLE 1 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32 1.8 BENEFICIARY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 2 1.9 CASH-OUT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32 1.10 CODE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32 1.11 COMPENSATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1.12 COORDINATOR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1.13 COUNTY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43 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 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 WashingtonCounty\Pension Plan 2021 0326 i 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 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 4 CONTRIBUTIONS 4.1 EMPLOYER CONTRIBUTIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123 4.2 EMPLOYER'’S RIGHT TO SUSPEND OR REDUCE CONTRIBUTIONS . . 134 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 ARTICLE 5 RETIREMENT BENEFITS 5.1 NORMAL RETIREMENT BENEFITS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178 5.2 LATE RETIREMENT BENEFITS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 5.3 EARLY RETIREMENT BENEFITS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189 5.4 FORMS OF BENEFITS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189 5.5 PAYMENTS TO MINORS AND INCOMPETENTS . . . . . . . . . . . . . . . . . . . . 20 WashingtonCounty\Pension Plan 2021 0326 ii 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 5.13 IN-SERVICE RETIREMENT BENEFIT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26 ARTICLE 6 DEFERRED RETIREMENT OPTION PROGRAM 6.1 DEFINITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 256 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279 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 BENEFITS PAYABLE UPON TERMINATION OF EMPLOYMENT . . . . . . 29 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 ARTICLE 8 TERMINATION OF EMPLOYMENT 8.1 DEFERRED PENSION BENEFITS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 ARTICLE 9 AMENDMENT AND TERMINATION 9.1 EMPLOYER'’S RIGHT TO AMEND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 321 9.2 AMENDMENT PROCEDURE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 WashingtonCounty\Pension Plan 2021 0326 iii 9.3 TERMINATION OF THE PLAN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 9.4 ALLOCATION AND DISTRIBUTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 332 9.5 AUTOMATIC TERMINATION OF CONTRIBUTIONS . . . . . . . . . . . . . . . . . 33 9.6 TERMINATION PROCEDURE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 9.7 RELEASE AND DISCHARGE OF ADMINISTRATOR . . . . . . . . . . . . . . . . . . 33 ARTICLE 10 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 387 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 12 MISCELLANEOUS 12.1 NO RIGHT TO EMPLOYMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 398 12.2 HEADINGS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 398 12.3 COUNTERPARTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 12.4 GOVERNING LAW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 12.5 UNIFORM TREATMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 12.6 RULES AND REGULATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 12.7 LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN . . . . . . . . . 39 12.8 NO ASSIGNMENT OF BENEFITS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4039 12.9 EXCLUSIVE BENEFIT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4039 12.10 STATUTE OF LIMITATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .41 EXHIBIT 1.........................................................................................................................42 EXHIBIT 2.........................................................................................................................49 40 EXHIBIT 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .41 WashingtonCounty\Pension Plan 2021 0326 iv EXHIBIT 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43 EXHIBIT 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .44 WashingtonCounty\Pension Plan 2021 0326 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"“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'“Employees’ Retirement Plan of Washington County"” (the "Plan"“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, 20159. 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, 20159, 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, 20159 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: 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 WashingtonCounty\Pension Plan 2021 0326 1 all changes from 2015 to 2019 are based on the effective date of this restatement. removed obsolete introductory language. 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, as provided in Section 417(e)5.8, 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 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. WashingtonCounty\Pension Plan 2021 0326 2 Schedule A is no longer needed as it no longer applies to anyone,so this reference also is no longer needed. revised below to clarify that this is based on Section 5.8 and to eliminate reference to Code Section 417(e). language in first sentence deleted as unnecessary. 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“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"“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 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 WashingtonCounty\Pension Plan 2021 0326 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. Employee” does not include any person who is a leased employee. For purposes of this Section 1.15, "leased“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: (A) For Participants whose Termination Date is before January 1, 2020: WashingtonCounty\Pension Plan 2021 0326 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. (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. 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. WashingtonCounty\Pension Plan 2021 0326 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 1.27 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. 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 WashingtonCounty\Pension Plan 2021 0326 6 SEE NOTE AT BOTTOM OF PAGE language added below to clarify that a person entitled to a future benefit is still a "Participant".This is consistent with other provisions of the plan and is not intended as a substantive change. SEE NOTE AT TOP OF NEXT PAGE Changes to Section 1.29 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. 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"“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. 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, WashingtonCounty\Pension Plan 2021 0326 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. (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. (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 WashingtonCounty\Pension Plan 2021 0326 8 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“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; (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 WashingtonCounty\Pension Plan 2021 0326 9 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 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 WashingtonCounty\Pension Plan 2021 0326 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 above language 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. 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. 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 WashingtonCounty\Pension Plan 2021 0326 11 Revisions to this section made based on staff comments to reflect current administrative practices including flexibility regarding Make-Up Contributions. 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. 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. WashingtonCounty\Pension Plan 2021 0326 12 obsolete language deleted. Section 3.2(e)revised based on information provided by staff about actual calculation of unused sick leave,including differences among difference categories of employees.The previously undefined references to 22 days have been eliminated.Details for categories of employees are in a new Exhibit 3 at the end of the document. SEE NOTE AT BOTTOM OF PAGE (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. (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 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. WashingtonCounty\Pension Plan 2021 0326 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. corrections to section references 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.) (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 WashingtonCounty\Pension Plan 2021 0326 15 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. 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 WashingtonCounty\Pension Plan 2021 0326 16 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“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“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. (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 WashingtonCounty\Pension Plan 2021 0326 17 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 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 WashingtonCounty\Pension Plan 2021 0326 18 correction to section reference change to permit contributions based on new section 3.3(a)(v) 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 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 WashingtonCounty\Pension Plan 2021 0326 19 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 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 WashingtonCounty\Pension Plan 2021 0326 20 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 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. WashingtonCounty\Pension Plan 2021 0326 21 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. (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 WashingtonCounty\Pension Plan 2021 0326 22 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 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. WashingtonCounty\Pension Plan 2021 0326 23 (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 any 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"“compensation” means compensation as defined in Treasury Regulations Section 1.415(c)-2. (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) $536,000 (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“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). WashingtonCounty\Pension Plan 2021 0326 24 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 (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 WashingtonCounty\Pension Plan 2021 0326 25 Required revisions to conform to recent changes in applicable law,including increase in age when required distributions must commence from 70½to 72. calculation of Actuarial Equivalent Value that is necessary or appropriate under the terms of the Plan, the Plan will use the UP 84 Mmortality Ttable and an 8.00% annualthe interest rate approved by the County Commissioners that is in effect at the time of the 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“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 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. WashingtonCounty\Pension Plan 2021 0326 26 change requested by staff--allows changes to interest rate or mortality table by Commissioners without the need for an amendment. 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. (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 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"“DROP” means the Deferred Retirement Option Program established, effective July 1, 2001, under this Article 6. (b)"DROP“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. WashingtonCounty\Pension Plan 2021 0326 27 (c)"DROP“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. (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. WashingtonCounty\Pension Plan 2021 0326 28 revised section reference to refer to new Section 5.13 instead of former Section 6A.2 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, (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 WashingtonCounty\Pension Plan 2021 0326 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. Section 6.7(a)has been revised to more accurately reflect how the benefit is administered. 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. 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. WashingtonCounty\Pension Plan 2021 0326 30 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.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. 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: WashingtonCounty\Pension Plan 2021 0326 31 (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. 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. WashingtonCounty\Pension Plan 2021 0326 32 Sect 7.1 revised to clarify that this section applies only to death after termination Not a substantive change. Heading of Sect 7.3 revised to clarify that the section applies only to death before retirement benefits start (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 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% WashingtonCounty\Pension Plan 2021 0326 33 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; (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. WashingtonCounty\Pension Plan 2021 0326 34 (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 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, . WashingtonCounty\Pension Plan 2021 0326 35 corrected section references above 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 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 WashingtonCounty\Pension Plan 2021 0326 36 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. (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. WashingtonCounty\Pension Plan 2021 0326 37 Deleted language above based on information provided by staff indicating that the Committee still includes the people described in (v)and (vi)below. change below to reflect change in job title changes to reflect actual procedures and number of union representatives (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. (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. WashingtonCounty\Pension Plan 2021 0326 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. 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"“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 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. WashingtonCounty\Pension Plan 2021 0326 39 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. 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 WashingtonCounty\Pension Plan 2021 0326 40 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. 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. WashingtonCounty\Pension Plan 2021 0326 41 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“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 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: WashingtonCounty\Pension Plan 2021 0326 42 (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, 20159. ATTEST/WITNESS:WASHINGTON COUNTY, MARYLAND By: Print Name:Title: Print Name: Date: WashingtonCounty\Pension Plan 2021 0326 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. 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 WBallam,Stephanie L.Barnes,Gregory L. Barnhart,Dee ABarr,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 Bowers,Rodney LBrandenburg,Misti Sue Braniff,Karie A.Brown,Larry D. Brown,Scott E. Buchanan,Susan M Buell,Joanne R Bussard,Dwayne S Calandrelle,Jamie LCallaham,Ruth 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 Dorsey,Timothy 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 Farmer,Catherine 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 HHelser III,Orville H Hemphill,Kevin C. Hershman,Robert AHiggins,Richard W Hill,Terry L. Hixon,Daniel E Hoffman,R Todd Hoopengardner,Benjamin E. Hoopengardner,Robert E Hoover,Paul S. Hottinger,Paul A.Householder,RoyHovis,Jame s B Hyatt,Michael A. Imes,Albert C. Ingram,Stephen L.Irwin,Terry R Jamison,Patricia J. Jamison,Warren 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 Kimble,Christopher D.Kozal,Sarah M.Kuhna,Joseph F Levey,Barry J. Levine,Douglas L WashingtonCounty\Pension Plan 2021 0326 44 This Exhibit has been updated based on information provided by staff Lewis,Kevin L.Lindley,Justin ELumm,Vicki CLung,Timothy AMaginnis,Becky JoMandley,Robert P Manlove,Kimberly A. Mann,Mark W. Marks,Sherry MMartz,Ricky L 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 Mowery,Samuel LMoyseenko,Alexander M. Mummert,Mark Myers, Angela M. Myers,Brian EMyers,Mary F. Naugle,Brandi JNeisser,Bradley S. Nelson,Mary A Nelson,Michael WNugent,Frederick A Overcash, Stephanie L. Palmer II,Raymond DPalmer Jr,Carl L.Palmer,Frank T Palmer,Steven G Parker Jr,Edward LParkinson,David E Pennesi,John JPensinger,Craig W Pereschuk Sr,Earle 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 Richards,Edward 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. Schlotterbeck,Kathy SShanholtz,Tony L Shank,Darrell L.Shank,Rebekah S. Shank,Vinson VSharrar,Dyanne A Sheeley,Chester C Shifler,Alex M.Shifler,Michael A Shives,Jason 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 LSquibb Sr,Patrick J.Sterling,James LStevens,Richard R Stockslager,Herman EStone,Stephanie MStotelmyer,Steven R. Stouffer,Terry W Stransky,Mark E Stratton,Darlene K Strock III,Harry E Strong Jr,Charles PSummers,Charles R. Sutton,Joe LSwartz,Joshua D Swauger Jr,John W. Thomas,Jessica M. Thomas, Tina M. Thompson,Lockie 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 Wilhide,Pamela SWilson,Brett R Wolfe Jr,Emanuel 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 0326 45 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 0326 46 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 0326 47 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. SCHEDULE A TO THE EMPLOYEES’ RETIREMENT PLAN OF WASHINGTON COUNTY I.2011 Early Retirement Incentive (a)(1)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 0326 47 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 base don 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 0326 48 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 0326 49 EXHIBIT 3 EMPLOYEES’ RETIREMENT PLAN OF WASHINGTON COUNTY 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 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 0326 50 New Exhibit 3 referenced in Section 3.2(e).Completed based on information provided by staff Open Session Item SUBJECT: Public Hearing – Modification of Water and Sewer Rates FY2022 PRESENTATION DATE: April 13, 2021 PRESENTATION BY: Sara Greaves, Chief Financial Officer; Mark Bradshaw, Director of Environmental Management RECOMMENDED MOTION: [Note: The Commissioners may move to adopt the proposed water and sewer rate schedule for FY 2022, as presented or as modified, Public comment remains open for 7 days following April 13.] REPORT-IN-BRIEF: The Board of County Commissioners will conduct a public hearing to permit any member of the public to appear and testify concerning the proposed modification of water and sewer rates. DISCUSSION: Water and Sewer revenue requirements show that an increase in water and sewer revenue is necessary to facilitate the Department of Water Quality's long-range financial plans. The presented rate schedule for FY 2022 is based on this requirement. FISCAL IMPACT: Rate changes project a revenue impact of $26,000 for Water and $331,611 for Sewer. CONCURRENCES: Not applicable ALTERNATIVES: Not Applicable ATTACHMENTS: Summary of Proposed Schedule of Utility Rates for FY2022; Rate Comparison AUDIO/VISUAL NEEDS: Not applicable Board of County Commissioners of Washington County, Maryland Agenda Report Form Washington County, Maryland Department of Water Quality Proposed Rates for FY 2022 3.5% Revenue Increase Sewer Rates Current Proposed Res Full Service 130.31 132.92 2.0%2.61 Comm I Full Service 133.31 137.98 3.5%4.67 Comm II Full Service 136.00 140.76 3.5%4.76 Comm III Full Service 136.00 140.76 3.5%4.76 Volunteer Service 131.23 132.92 1.3%1.69 Res/Comm Coll Ser 60.03 62.13 3.5%2.10 Volume per 1,000 gal Res Full Service 7.54 8.14 8.0%0.60 Comm I Full Service 8.40 8.69 3.5%0.29 Comm II Full Service 9.55 9.88 3.5%0.33 Comm III Full Service 6.56 6.79 3.5%0.23 Volunteer Service 7.50 8.14 8.5%0.64 Res/Comm Coll Ser n/a n/a n/a n/a Non-metered Accounts Current Proposed % $ All Wholesale Customers 7.75 8.02 3.5%0.27 Miscellaneous Deduct Meter Fee - $25.00 per quarter Current Proposed %$ 6,900.00 7,200.00 4.3%300.00 Charge for 12,000 gal Per Quarter - Average Residential Customer Increase Current Proposed % $ Base Charge (6,000 gal)130.31 132.92 2.0%2.61 Vol Charge (6,000 gal)45.24 48.84 8.0%3.60 Total bill 175.55 181.76 3.5%6.21 Increase 3.5% Revenue Increase Water Rates Current Proposed Res Full Service 104.76 107.15 2.3%2.39 Comm I Full Service 104.76 108.43 3.5%3.67 Comm II Full Service 129.40 133.93 3.5%4.53 Volunteer Service 104.78 107.15 2.3%2.37 Volume per 1,000 gal Res Full Service 11.78 12.40 5.3%0.62 Comm I Full Service 12.05 12.47 3.5%0.42 Comm II Full Service 9.30 9.63 3.5%0.33 Volunteer Service 11.82 12.40 4.9%0.58 Non-metered Accounts Current Proposed %$ 2,500.00 2,700.00 8.0%200.00 Charge for 12,000 gal Per Quarter - Average Residential Customer Increase Current Proposed % $ Base Charge (6,000 gal)104.76 107.15 2.3%2.39 Vol Charge (6,000 gal)70.68 74.40 5.3%3.72 175.44 181.55 3.5%6.11 Increase ENVIRONMENTAL MANAGEMENT WATER QUALITY | SOLID WASTE | ENGINEERING SERVICES SCHEDULE OF RATES FOR FY2022 EFFECTIVE JULY 1, 2021 DIVISION OF FULL SERVICE SEWER & WATER RATES Base for 6,000 gal Per Account Quarterly Sewer Rates Quarterly Water Rates Residential Full Service $132.92 $107.15 Commercial I Full Service $137.98 $108.43 Commercial II Full Service $140.76 $133.93 Commercial III Full Service $140.76 N/A Volunteer Service $132.92 $107.15 Volume per 1,000 gal Quarterly Sewer Rates Quarterly Water Rates Residential Full Service $8.14 $12.40 Commercial I Full Service $8.69 $12.47 Commercial II Full Service $9.88 $9.63 Commercial III Full Service $6.79 N/A Volunteer Service $8.14 $12.40 CITY / COUNTY JOINT SERVICE SEWER AREA Residential/Commercial Collection Service $62.13 - per quarter - All additional charges are from the City of Hagerstown MISC. FEES Non-Metered Sewer Charge $181.71 - per quarter Non-Metered Water Charge $181.55 - per quarter Sewer Wholesale (Per 1,000 gallons) $8.02 Deduct Meter Fee $25 - per quarter BAY RESTORATION FUND FEE Residential $15 - per quarter Commercial The Fee will be calculated based on water usage or wastewater generated, converted into EDU's and billed at the rate of $5 per month per EDU DELINQUENT ACCOUNT SEWER & WATER BILLING FEES Maintenance fee for delinquent account $30 Assessed when the account is not paid within the 10-day period following the late notice. Service Disconnect or Reconnect $50 Service Disconnect or Reconnect (non-business hours) $75 ENVIRONMENTAL MANAGEMENT WATER QUALITY | SOLID WASTE | ENGINEERING SERVICES SCHEDULE OF RATES FOR FY2022 EFFECTIVE JULY 1, 2021 DIVISION OF ALLOCATION FEES Joint Sewer Service Connection Fee $2500 Sewer service connection fee for areas jointly served by the City of Hagerstown and the Wash. Co. Dept. of Water Quality. For Example, Maugansville, Fountainhead & Pangborn. Allocation Fee for Sewer Service Connection $7,200 Allocation Fee for Water Service Connection $2,700 Meter Fee for Water $325 This fee is in addition to the Allocation Fee for Water Service and is the direct cost of the water meter. Price is subject to change depending on the direct cost of the meter. Infrastructure Management Program Fee $400 per Sewer EDU This fee is in addition to the Allocation Fee for Sewer Service and is to help fund the cost of the emergency alarm communications system infrastructure. Cedar Springs Infrastructure Development Fee $1,000 per acre or per Sewer EDU, whichever is greater This fee is in addition to the Allocation Fee for Sewer Service and is only for sewer connections that flows to the Cedar Springs Pump Station. ADMINISTRATIVE FEES Design Review Fees - Drawings One/two lot simplified subdivision plat $25 Multiple lot subdivision development plan or preliminary $25 (per drawing) Multiple lot subdivision combined Preliminary/Final $100 (per drawing) Multiple lot subdivision - final plat(s) $25 (per set of drawings) Architectural/Technical $150 (per drawing) Design Review Fees - Specification Water Water distribution $100 (per set) Water Supply, Treatment or Storage $150 (per set) Booster pump station $150 (per set) Design Review Fees - Specification Sewer Sewer Collection - Gravity all types $100 (per set) Sewer Collection – Pressure $150 (per set) Sewage Pump Station $150 (per set) Sewage Treatment Plant (all sizes) $200 (per set) Permits Filing of and tracking of each NPDES, MDE and SHA Permits $25 ENVIRONMENTAL MANAGEMENT WATER QUALITY | SOLID WASTE | ENGINEERING SERVICES SCHEDULE OF RATES FOR FY2022 EFFECTIVE JULY 1, 2021 DIVISION OF LABORATORY ANALYSIS SAMPLE COLLECTION $25 - Per Sample (Specialty samples require additional charges) ORGANIC ANALYSIS *FORMALDEHYDE $100 *PAINT FILTER TEST $13 TOTAL ORGANIC CARBON $30 *SEMI-VOLATILES (EPA 625 & EPA 525) $100 *TCLP, HERBICIDES $100 *ACID/BASE NEUTRALS (EPA 8270) $450 *TCLP, PESTICIDES $80 *PESTICIDES & PCB's (EPA 608) $80 *TCLP, SEMIVOLATILES $100 *HERBICIDES $100 *TCLP, VOC'S $40 *BTEX $40 *VOLATILE ORGANICS (EPA 524 or EPA 624) $40 *MTBE $40 TTO's VOC, Semi Volatiles, Dioxin, Pest. and Herb. $645 *TPH $20 *DIOXIN $300 *GROSS BETA + GROSS ALPHA $80 *CHLOROFORM $80 *IGNITABILITY TEST ON SOLID $20 INORGANIC ANALYSIS ACIDITY $15 NITRATE+NITRITE $16 ACID/ALKALINITY $25 *ODOR $5 ALKALINITY $17 OIL & GREASE $25 AMMONIA NITROGEN $16 ORTHO PHOSPHORUS $16 BIOCHEMICAL OXYGEN DEMAND (BOD) $25 PH (CORROSIVITY) $6 CALCIUM $14 SETTLEABLE SOLID $10 CHEMICAL OXYGEN DEMAND (COD) $35 SULFATE $24 CHLORINE (FREE OR TOTAL) $8 SULFIDE $24 CHLORIDE $22 SULFITE $24 *COLOR $5 *SURFACTANTS $15 S. CONDUCTANCE $11 TOTAL DISSOLVED SOLIDS (TDS) $20 T. CO2 $15 TOTAL KJELDAHL NITROGEN $22 T. CO2 & BI-CARBONATE (BY NOMOGRAPH) $18 TOTAL PHOSPHORUS $22 *CYANIDE $8 TOTAL SOLIDS $15 DISSOLVED OXYGEN $8 TOTAL SUSPENDED SOLIDS (TSS) $12 FLUORIDE $12 TOTAL TOXICITY (MICROTOX) $50 HARDNESS $13 TURBIDITY $8 *HEXAVALENT-CHROMIUM $8 VOLATILES SOLIDS (INCLUDING TS) $20 *PHENOL $10 POT ASH (POTASSIUM & CALCULATION) $30 *FLASHPOINT $10 TOTAL N (TKN+NO3+NO2) $38 NITRATE $16 *Subcontracted test - price may change, as contracted ENVIRONMENTAL MANAGEMENT WATER QUALITY | SOLID WASTE | ENGINEERING SERVICES SCHEDULE OF RATES FOR FY2022 EFFECTIVE JULY 1, 2021 DIVISION OF LABORATORY ANALYSIS FEES METAL ANALYSIS BY FLAME AA (Parts Per Million) & GRAPHITE FURNACE AA (Parts Per Billion) ALUMINUM $12 NICKEL (FLAA/GFAA) $12/$24 *ANTIMONY $12/$24 POTASSIUM (FLAA) $12/$24 ARSENIC (GFAA) $12/$24 SELENIUM (GFAA) $12/$24 BARIUM (FLAA/GFAA) $12/$24 SILICON (FLAA/GFAA) $12/$24 CADMIUM (FLAA/GFAA) $12/$24 SILVER (FLAA/GFAA) $12/$24 CHROMIUM (FLAA/GFAA) $12/$24 *TIN $12 COPPER (FLAA/GFAA) $12 *TITANIUM $12 IRON (FLAA) $12 *VANADIUM $12 LEAD (FLAA/GFAA) $12/$24 ZINC (FLAA/GFAA) $12 MANGANESE (FLAA/GFAA) $12/$24 *TCLP, METALS $50 MAGNESIUM (FLAA) $12/$24 SAMPLE PREP. DISSOLVED METALS $10 MERCURY (COLD VAPOR) $24 SAMPLE PREP. FOR METAL DIGESTION $25 MOLYBDENUM $12 *Subcontracted test - price may change, as contracted MICROBIOLOGY TOTAL COLIFORM/E. COLI - PRESENT/ABSENT $35 E. COLI/FECAL COLIFORM (MPN, EC, MUG) $35 TOTAL COLIFORM/E. COLI COLILERT COUNT $35 SAMPLE DILUTION $10 TOTAL COLIFORM (MPN) $35 RUSH SAMPLE FEE FOR POSITIVE TEST $20 WASTEWATER INDUSTRIAL PRETREATMENT PROGRAM PERMIT FEES Permit Application Fees Significant Industrial User $300 Flows greater than 25,000 gal/day or deemed significant by MDE Non Significant Industrial User $150 Flows less than 25,000 gal/day Permit Maintenance Fees Fees are based upon industrial process wastewater flow and are collected on an annual basis Less than 1,000 gal/day $250 1,000 to 9,999 gal/day $500 10,000 to 25,000 gal/day $1,000 Greater than 25,000 gal/day $2,000 WASTEWATER SLUDGE PROCESSING FEES (Sludge Dewatering) Sludge less than 4% solids $0.06 per gal with a minimum charge for 1,000 gal Sludge between 4% to 7% solids $0.06 per gal with a min charge for 1,000 gallons, plus landfill tipping fee Sludge greater than 7% Unable to process Open Session Item SUBJECT: FY22 Community Organization Funding Revised Recommendations PRESENTATION DATE: April 13, 2021 PRESENTATION BY: Susan Buchanan, Director, Office of Grant Management RECOMMENDED MOTION(S): Move to approve the revised Community Organization Funding committee recommendations for FY22 as presented or with amendment(s). REPORT-IN-BRIEF: The Community Organization Funding Committee’s funding recommendations were presented to the Board of County Commissioners on March 9, 2021. Those recommendations provided $0 funding to nine requests. The Board of County Commissioners requested that the Committee reconvene to distribute up to $100,000 to the non- funded applications in a fair and equitable manner. DISCUSSION: The Community Organization Funding Committee held a Special Meeting on March 25, 2021 to determine revised funding recommendations utilizing up to $100,000 of additional funding to provide some level of funding to nine applications originally not funded. After review and discussion of the applications, revised recommendations were determined and approved by the Committee. The Committee allocated $55,000 through this process, and requested that the Board of County Commissioners determine whether to allocate some or all of the remaining $45,000 and/or return the remaining funds to the general fund budget. FISCAL IMPACT: These revised recommendations will increase the total expenditure for the Community Organization Funding to $829,000 from the FY22 general fund budget. CONCURRENCES: Community Organization Funding Committee ALTERNATIVES: The recommendations are subject to acceptance or amendment by the Board of County Commissioners during the annual budget approval process. ATTACHMENTS: FY22 Revised Community Organization Funding Recommendations AUDIO/VISUAL TO BE USED: N/A Board of County Commissioners of Washington County, Maryland Agenda Report Form SPA Organization Avg. Score Request Original Recommendations Updated Recommendations for Non-Funded Requests A/C Washington County Arts Council , Inc.93.80 10,000.00$ 10,000.00$ A/C Maryland Symphony Orchestra, Inc.92.40 29,900.00$ 29,000.00$ A/C Washington County HIstorical Society 87.20 31,722.00$ 23,000.00$ 71,622.00$ 62,000.00$ CASA, Inc. (A)89.80 306,900.00$ 250,000.00$ 306,900.00$ 250,000.00$ Reach of Washington County 97.20 25,000.00$ 12,500.00$ $ F/C Court Appointed Special Advocates of WC MD, Inc.97.00 10,000.00$ F/C Walnut St. Comm. HC d/b/a Family Healthcare of Hag.96.20 20,000.00$ 20,000.00$ Discovery Station at Hagerstown, Inc.95.80 24,500.00$ 24,500.00$ F/C Girls Incorportated of Washington County 95.00 22,000.00$ 16,000.00$ F/C The Salvation Army Hagerstown Command Serving WC 94.80 35,000.00$ 35,014.00$ F/C Fort Ritchie Communtiy Center 94.60 10,500.00$ 10,500.00$ F/C Boys & Girls Club of Washington County 94.00 20,000.00$ 20,000.00$ F/C Children In Need, Inc.93.40 40,000.00$ 35,000.00$ F/C Community Free Clinic, Inc.92.00 150,000.00$ 120,000.00$ F/C CASA, Inc. (B)91.40 21,000.00$ 5,000.00$ F/C Brook Lane Health Services, Inc.25,000.00$ F/C Women of Valor Ministries, Inc. d/b/a Valor Ministries 89.20 25,000.00$ 7,500.00$ F/C Brooke's House 89.00 30,000.00$ 15,000.00$ Domestic Violence Program Total Arts & Culture Total F/C Washington County Community Action Council 88.00 59,000.00$ 10,000.00$ F/C Hagerstown Neighborhood Development Partnership, Inc.87.60 28,516.00$ -$ 5,000.00$ F/C BEACON House, Inc. (A)87.00 20,000.00$ -$ 5,000.00$ F/C Habitat for Humanity of Washington County 86.60 10,000.00$ 2,500.00$ F/C The Arc of Washington County 86.20 25,000.00$ 10,000.00$ F/C Ladders to Leaders, Ltd.85.20 -$ 5,000.00$ F/C BEACON House, Inc. (B)80.40 7,500.00$ -$ 5,000.00$ F/C Hagerstown YMCA 76.20 25,000.00$ -$ 3,000.00$ F/C Big Brothers Big Sisters of Washington County 76.20 -$ 5,000.00$ F/C Washington County Housing Solutions, Inc.71.80 -$ 5,000.00$ 696,698.00$ 378,514.00$ 33,000.00$ R C&O Canal Trust, Inc.90.40 5,000.00$ 5,000.00$ R Hagerstown Fairground Softball Association,Inc.78.20 12,000.00$ 6,000.00$ 17,000.00$ 11,000.00$ S Humane Society of Washington County (B)90.60 6,000.00$ 6,000.00$ S Easterseals Serving DC MD VA, Inc.90.00 30,000.00$ 10,000.00$ S Senior Living Alternatives, Inc./ Holly Place 84.20 34,000.00$ 34,000.00$ S Fahrney Keedy Memoral Home, Inc.83.00 15,743.61$ 5,186.00$ S Washington County Commission on Aging, Inc.79.60 -$ 20,000.00$ S Coffman Nursing Home 75.60 25,000.00$ 7,500.00$ 157,133.61$ 62,686.00$ 20,000.00$ 0 Humane Society of Washington County (A)87.80 9,800.00$ 9,800.00$ 0 TruNorth Company 74.80 4,000.00$ -$ 2,000$ 13,800.00$ 9,800.00$ 2,000.00$ 1,263,153.61$ 774,000.00$ 55,000.00$ Combined Totals Recreation Total Open Session Item SUBJECT: Save Historic Antietam Foundation, Inc. Rural Legacy Program (RLP) Easement PRESENTATION DATE: April 13, 2021 PRESENTATION BY: Chris Boggs, Land Preservation Planner, Dept. of Planning & Zoning RECOMMENDED MOTION: Move to approve the Save Historic Antietam Foundation, Inc. RLP Easement project, in the amount of $0.00 for 4.218 easement acres, donated by the landowner with final approval by the Maryland Department of Natural Resources, and to adopt an ordinance approving the easement purchase and to authorize the execution of the necessary documentation to finalize the easement purchase. REPORT-IN-BRIEF: The Save Historic Antietam Foundation, Inc. property is located on Mills Rd., Sharpsburg, and the easement will serve to permanently preserve a valuable scenic, environmental and historic property in the County. The parcel is made up entirely of woodland and lies in a part of Washington County that was heavily trafficked during the Civil War and the Battle of Antietam. The property is in an area of the County close to thousands of acres of preserved farmland near Antietam Battlefield. Its easement interest is being fully donated by the landowner. One (1) development right will be extinguished with this easement. There are no dwellings on the property. DISCUSSION: Since 1998, Washington County has been awarded more than $23 million to purchase Rural Legacy easements on more than 7,300 acres near Antietam Battlefield in the Rural Legacy Area. RLP is a sister program to the Maryland Agricultural Land Preservation Program (MALPP) and includes the protection of environmental and historic features in addition to agricultural parameters. RLP uses an easement valuation system (points) to establish easement value rather than appraisals used by MALPP. This easement is being donated by the landowner. FISCAL IMPACT: RLP funds are 100% State dollars, mainly from DNR Open Space funds. While this easement is being donated, the County will receive 3% of the donated easement value for administrative costs, a mandatory 1.5% for compliance/monitoring costs, and funds to cover all of our legal/settlement costs. CONCURRENCES: Both the State RLP Board and the State Department of Natural Resources (DNR) staff have approved and support our program. A final money allocation will be approved by the State Board of Public Works. ALTERNATIVES: The County may deny the donation of this easement. ATTACHMENTS: Aerial Map, Location Map, Ordinance AUDIO/VISUAL NEEDS: N/A Board of County Commissioners of Washington County, Maryland Agenda Report Form --""`) SHAF- Location Map �gend — Roads SHAF Property Preserved Lands or Districts ] Rural Villages Agricultural Districts Forest Easements CREP Easements ` Ag Pres ' Parks Preserved Lands WpNN ING I: This map was creaIE for illunravon purposes only. h-Id rim be scaleE or mp Sources of the Eau conuinetl hereon are Irom various eublr abencies-h may have Ersciaimers DreauE by Depans ant of Plannirti antl Z.., GIS f-SHAF- Detail Map 1� . e �r +Y ' Is SHAF - 4.218 Acres +/- Mills Road Sharpsburg, MD 21782 C3 SHAF Property Streams Lakes and Ponds WpNN ING I: This map was created for illunratan purposes only. It -Id rim be scaleU ormpMf hMtls1-- [asSgNWLeoMGIS uiaBa Open Session Item SUBJECT: Bid Award (PUR-1496) Laboratory Services for Water/Wastewater Testing for the Department of Water Quality PRESENTATION DATE: April 13, 2021 PRESENTATION BY: Brandi Naugle, CPPB, Buyer, Purchasing Department, Davina Yutzy, Deputy Director of Water Quality Operations, and Becky Orndorff, Chief of Laboratory Testing, Department of Water Quality RECOMMENDED MOTION: Move to award the bid for Laboratory Services for Water/Wastewater Testing for the Department of Water Quality to the responsible, responsive bidder ALS Group USA, Corporation dba ALS Environmental of Middletown, PA who submitted the lowest (annual) Total Bid Sum in the amount of $53,941.20. REPORT-IN-BRIEF: The scope of services to be provided by the contractor includes pick-up, preserve and transport of samples (which could be water, wastewater and/or solids) from the Department of Water Quality’s Laboratory twice per week. All analyses are to be completed and reported within fourteen (14) consecutive calendar days after the contractor receives the sample. This contract is for a period of one (1) year, with an option by the County to renew for up to two (2) additional consecutive one (1) year periods tentatively to commence May 1, 2021. The quantities stated in the bid document are estimated annual quantities. This is a requirements contract, utilized on an as-needed basis with no guarantee of minimum or maximum number of units of services. The bid was advertised on the State’s “eMaryland Marketplace Advantage” website and the County’s website and published in the local newspaper. Nineteen (19) persons/companies registered/downloaded the bid document on-line, and one (1) firm were represented at the pre- bid conference. Five (5) bids were received on Wednesday, March 17, 2021 as indicated on the attached bid tabulation matrix. DISCUSSION: N/A FISCAL IMPACT: Funding for these services is included in the Department of Water Quality’s operating budget; 515000-40-40030 CONCURRENCES: Mark Bradshaw, Division Director, Environmental Management ALTERNATIVES: N/A ATTACHMENTS: Bid Tabulation Matrix Board of County Commissioners of Washington County, Maryland Agenda Report Form PUR-1496 Laboratory Services for Water/WasteWater Testing Item No.Item Description Unit Qty Unit Price Total Price Unit Price Total Price Unit Price Total Price 1 TKN EA 100 $19.00 $1,900.00 $33.00 $3,300.00 $14.00 $1,400.00 2 Ammonia (NH3-N)EA 100 $6.00 $600.00 $21.00 $2,100.00 $9.00 $900.00 3 Cyanide (Total Cyanide)EA 100 $19.00 $1,900.00 $32.00 $3,200.00 $16.00 $1,600.00 4 VOCs (Test Method 524, 524.2)EA 30 $44.00 $1,320.00 $93.00 $2,790.00 $70.00 $2,100.00 5 VOCs (Test Method 624)EA 50 $42.00 $2,100.00 $81.00 $4,050.00 $70.00 $3,500.00 6 Semi‑volatiles (Test Method 525)EA 25 $95.00 $2,375.00 $129.00 $3,225.00 $170.00 $4,250.00 7 Semi‑volatiles (Test Method 625)EA 25 $95.00 $2,375.00 $129.00 $3,225.00 $70.00 $1,750.00 8 Pesticides & PCB’s (Method 508) EA 30 $69.00 $2,070.00 $150.00 $4,500.00 $120.00 $3,600.00 9 Pesticides & PCBs (Test Method 608)EA 40 $69.00 $2,760.00 $150.00 $6,000.00 $110.00 $4,400.00 10 Pesticides & PCB’s (Method 505)EA 10 $69.00 $690.00 $150.00 $1,500.00 $120.00 $1,200.00 11 BTEX, MTBE & TPH (Total TPH concentration is needed by method EPA 602 or by any other EPA approved method.) EA 5 $39.00 $195.00 $33.00 $165.00 $55.00 $275.00 12 BTEX (Test Method 602) or by any other EPA approved method EA 5 $28.00 $140.00 $25.00 $125.00 $35.00 $175.00 13 MTBE (Test Method 602) or by any other EPA method.)EA 5 $28.00 $140.00 $25.00 $125.00 $35.00 $175.00 14 TPH (any EPA approved method.)EA 20 $29.00 $580.00 $25.00 $500.00 $25.00 $500.00 Fairway Laboratories Altoona, PA 0%20% Indicate the percentage premium your firm will add to each of the test costs below in the event of an accelerated test result requirement: ALS Group USA Corp. dba ALS Environmental Middletown, PA Eurofins Lancaster Laboratories Environmental, LLC Lancaster, PA 60% 1 Bids Opened: 03-17-2021 PUR-1496 Laboratory Services for Water/WasteWater Testing Item No.Item Descriptions Unit Qty Unit Price Total Price Unit Price Total Price Unit Price Total Price 15 Herbicides - a) 2,4-D; b) 2,4,5-TP Silvex; Method 615, 8151A or by any other EPA approved method EA 20 $70.00 $1,400.00 *$121.00 $2,420.00 $80.00 $1,600.00 16 TCLP Metals (Arsenic, Barium, Cadmium Chromium, Lead, Mecury, Selenium and Silver) EA 10 $55.00 $550.00 $62.00 $620.00 $110.00 $1,100.00 17 TCLP Organic: Vocs+Semi volatiles + herbicides+Pesticides/PCBs EA 10 $228.00 $2,280.00 *$434.00 $4,340.00 $400.00 $4,000.00 18 Flash Point EA 40 $10.00 $400.00 $41.00 $1,640.00 $15.00 $600.00 19 Mercury EA 40 $12.00 $480.00 $15.00 $600.00 $12.00 $480.00 20 Total Phosphorus EA 75 $12.00 $900.00 $18.00 $1,350.00 $12.00 $900.00 21 Individual Metal Analyses (Arsenic, Antimony, Barium, Cadmium, Chromium, Cobalt, Copper, Lead, Selenium, Silicon, Silver, Aluminum, Iron, Magnesium, Mantganese, Molybdenum, Nickel, Potassium, Sodium, Tin, Titanium, Vanadium and Zinc) for DW or W. Water EA 200 $2.00 $400.00 $29.00 $5,800.00 $110.00 $22,000.00 22 Color EA 20 $5.00 $100.00 $14.00 $280.00 $25.00 $500.00 23 Phenol EA 10 $12.00 $120.00 $36.00 $360.00 $20.00 $200.00 24 Surfactants EA 10 $20.00 $200.00 $32.00 $320.00 $20.00 $200.00 25 Odor EA 10 $5.00 $50.00 $65.00 $650.00 $20.00 $200.00 Fairway Laboratories Altoona, PA ALS Group USA Corp. dba ALS Environmental Middletown, PA Eurofins Lancaster Laboratories Environmental, LLC Lancaster, PA 2 Bids Opened: 03-17-2021 PUR-1496 Laboratory Services for Water/WasteWater Testing Item No.Item Descriptions Unit Qty Unit Price Total Price Unit Price Total Price Unit Price Total Price 26 TOC’s (Total Organic Carbon)EA 80 $16.00 $1,280.00 $18.00 $1,440.00 $15.00 $1,200.00 27 Hexavalent Chromium EA 20 $9.00 $180.00 $26.00 $520.00 $15.00 $300.00 28 Nitrate/Nitrite EA 100 $7.00 $700.00 $16.00 $1,600.00 $20.00 $2,000.00 29 Atrazine (drinking water)EA 10 $65.00 $650.00 $129.00 $1,290.00 $175.00 $1,750.00 30 Oil & Grease EA 30 $27.00 $810.00 $68.00 $2,040.00 $25.00 $750.00 31 Formaldehyde EA 10 $100.00 $1,000.00 $135.00 $1,350.00 $415.00 $4,150.00 32 Trihalomethanes TTHM (method 524.2)EA 150 $28.00 $4,200.00 $93.00 $13,950.00 $45.00 $6,750.00 33 Sludge Analyses including: Total Phosphorus, Total Potassium, TKN, NH4, NO3, Cd, Cu, Ni, Pb, Zn, Hg, As, Mo, Se, PCB's and Calcium Carbonate Equivalent and present solids. EA 20 $132.00 $2,640.00 $292.00 $5,840.00 $215.00 $4,300.00 34 Dioxin EA 5 $220.00 $1,100.00 $293.00 $1,465.00 $325.00 $1,625.00 35 Asbestos EA 5 $175.00 $875.00 $220.00 $1,100.00 $310.00 $1,550.00 36 Haloacetic Acids (HAA5) by EPA 552.2 EA 75 $65.00 $4,875.00 $156.00 $11,700.00 $75.00 $5,625.00 37 Calcium Carbonate Equivalent (CaCo3) For Sludge samples EA 20 $10.00 $200.00 $15.00 $300.00 $35.00 $700.00 38 PCB’s for sludge sample (method 8082)EA 20 $45.00 $900.00 $57.00 $1,140.00 $60.00 $1,200.00 39 GRO EA 4 $29.00 $116.00 $25.00 $100.00 $35.00 $140.00 ALS Group USA Corp. dba ALS Environmental Middletown, PA Eurofins Lancaster Laboratories Environmental, LLC Lancaster, PA Fairway Laboratories Altoona, PA 3 Bids Opened: 03-17-2021 PUR-1496 Laboratory Services for Water/WasteWater Testing Item No.Item Descriptions Unit Qty Unit Price Total Price Unit Price Total Price Unit Price Total Price 40 DRO EA 4 $30.00 $120.00 $50.00 $200.00 $35.00 $140.00 41 Percent Solids EA 20 $5.00 $100.00 $14.00 $280.00 $9.00 $180.00 42 Heterotrophic Plate Count (SM9215)EA 10 $15.00 $150.00 $55.00 $550.00 $25.00 $250.00 43 Sulfate EA 15 $7.00 $105.00 $23.00 $345.00 $10.00 $150.00 44 COD EA 25 $7.00 $175.00 $25.00 $625.00 $10.00 $250.00 45 Sulfide EA 10 $15.00 $150.00 $18.00 $180.00 $15.00 $150.00 46 Sulfite EA 10 $15.00 $150.00 $64.00 $640.00 $15.00 $150.00 47 EPA 8260 EA 10 $44.00 $440.00 $56.00 $560.00 $55.00 $550.00 48 Chloride EA 15 $7.00 $105.00 $23.00 $345.00 $10.00 $150.00 49 Ortho-Phosporous EA 75 $8.00 $600.00 $20.00 $1,500.00 $12.00 $900.00 50 Bromide EA 30 $7.00 $210.00 $23.00 $690.00 $10.00 $300.00 51 Cryptosporidium EA 5 $320.00 $1,600.00 $420.00 $2,100.00 $850.00 $4,250.00 52 Giardia EA 5 $320.00 $1,600.00 $420.00 $2,100.00 $850.00 $4,250.00 53 Fluoride EA 5 $7.00 $35.00 $23.00 $115.00 $10.00 $50.00 54 Test Method 547 EA 5 $95.00 $475.00 $85.00 $425.00 $100.00 $500.00 55 Test Method 548 EA 5 $95.00 $475.00 $156.00 $780.00 $140.00 $700.00 56 Test Method 531.1 EA 5 $95.00 $475.00 $81.00 $405.00 $140.00 $700.00 57 Test Method 504.1 EA 5 $95.00 $475.00 $75.00 $375.00 $85.00 $425.00 58 Test Method 549 EA 5 $95.00 $475.00 $81.00 $405.00 $100.00 $500.00 ALS Group USA Corp. dba ALS Environmental Middletown, PA Fairway Laboratories Altoona, PA Eurofins Lancaster Laboratories Environmental, LLC Lancaster, PA 4 Bids Opened: 03-17-2021 PUR-1496 Laboratory Services for Water/WasteWater Testing Item No.Item Descriptions Unit Qty Unit Price Total Price Unit Price Total Price Unit Price Total Price 59 Test Method 515.3 EA 5 $95.00 $475.00 $140.00 $700.00 $165.00 $825.00 60 Rush Fee EA 10 20%20%60%60%0%0% $53,941.20 *$110,340.60 $105,015.00 Remarks / Exceptions: Eurofins Lancaster Laboratories Environmental, LLC: Non-Responsive ALS Group USA Corp. dba ALS Environmental Middletown, PA Eurofins Lancaster Laboratories Environmental, LLC Lancaster, PA Fairway Laboratories Altoona, PA TOTAL BID SUM ITEMS 1 THROUGH 60 5 Bids Opened: 03-17-2021 PUR-1496 Laboratory Services for Water/WasteWater Testing Item No.Item Description Unit Qty Unit Price Total Price Unit Price Total Price * 1 TKN EA 100 $40.46 $4,046.00 *$15.00 $1,500.00 2 Ammonia (NH3-N)EA 100 $38.41 $3,841.00 *$12.00 $1,200.00 3 Cyanide (Total Cyanide)EA 100 $38.41 $3,841.00 *$15.00 $1,500.00 4 VOCs (Test Method 524, 524.2)EA 30 $112.64 $3,379.20 *$55.00 $1,650.00 5 VOCs (Test Method 624)EA 50 $108.90 $5,445.00 *$55.00 $2,750.00 6 Semi‑volatiles (Test Method 525)EA 25 $220.64 $5,516.00 *$115.00 $2,875.00 7 Semi‑volatiles (Test Method 625)EA 25 $200.47 $5,011.75 *$120.00 $3,000.00 8 Pesticides & PCB’s (Method 508) EA 30 $64.64 $1,939.20 *$198.00 $5,940.00 9 Pesticides & PCBs (Test Method 608)EA 40 $132.94 $5,317.60 *$65.00 $2,600.00 10 Pesticides & PCB’s (Method 505)EA 10 $64.64 $646.40 *$55.00 $550.00 * 11 BTEX, MTBE & TPH (Total TPH concentration is needed by method EPA 602 or by any other EPA approved method.) EA 5 $224.22 $1,121.10 *$80.00 $400.00 12 BTEX (Test Method 602) or by any other EPA approved me EA 5 $112.11 $560.55 *$40.00 $200.00 * 13 MTBE (Test Method 602) or by any other EPA method.)EA 5 $112.11 $560.55 *$40.00 $200.00 * 14 TPH (any EPA approved method.)EA 20 $71.06 $1,421.20 *$40.00 $800.00 Indicate the percentage premium your firm will add to each of the test costs below in the event of an accelerated test result requirement: 50%25% Fredericktowne Labs, Inc Myersville, MD Pace Analytical Services, LLC Greensburg, PA 6 Bids Opened: 03-17-2021 PUR-1496 Laboratory Services for Water/WasteWater Testing Item No.Item Descriptions Unit Qty Unit Price Total Price Unit Price Total Price 15 Herbicides - a) 2,4-D; b0 2,4,5-TP Silvex; Method 615, 8151A or by any other EPA approved method EA 20 $184.64 $3,692.80 *$100.00 $2,000.00 16 TCLP Metals (Arsenic, Barium, Cadmium Chromium, Lead, Mecury, Selenium and Silver) EA 10 $124.64 $1,246.40 *$85.00 $850.00 17 TCLP Organic: Vocs+Semi volatiles + herbicides+Pesticides/PCBs EA 10 $849.44 $8,494.40 *$390.00 $3,900.00 18 Flash Point EA 40 $41.05 $1,642.00 *$19.00 $760.00 19 Mercury EA 40 $31.66 $1,266.40 *$15.00 $600.00 20 Total Phosphorus EA 75 $17.54 $1,315.50 *$15.00 $1,125.00 21 Individual Metal Analyses (Arsenic, Antimony, Barium, Cadmium, Chromium, Cobalt, Copper, Lead, Selenium, Silicon, Silver, Aluminum, Iron, Magnesium, Mantganese, Molybdenum, Nickel, Potassium, Sodium, Tin, Titanium, Vanadium and Zinc) for DW or W. Water EA 200 $160.03 $32,006.00 *$7.00 $1,400.00 22 Color EA 20 $34.64 $692.80 *$10.00 $200.00 23 Phenol EA 10 $200.47 $2,004.70 *$15.00 $150.00 24 Surfactants EA 10 $71.06 $710.60 *$40.00 $400.00 25 Odor EA 10 $28.64 $286.40 *$10.00 $100.00 Fredericktowne Labs, Inc Myersville, MD Pace Analytical Services, LLC Greensburg, PA 7 Bids Opened: 03-17-2021 PUR-1496 Laboratory Services for Water/WasteWater Testing Item No.Item Descriptions Unit Qty Unit Price Total Price Unit Price Total Price 26 TOC’s (Total Organic Carbon)EA 80 $40.46 $3,236.80 *$15.00 $1,200.00 27 Hexavalent Chromium EA 20 $70.64 $1,412.80 *$22.00 $440.00 28 Nitrate/Nitrite EA 100 $47.62 $4,762.00 *$10.00 $1,000.00 29 Atrazine (drinking water)EA 10 $220.64 $2,206.40 *$135.00 $1,350.00 30 Oil & Grease EA 30 $42.46 $1,273.80 *$30.00 $900.00 31 Formaldehyde EA 10 $380.20 $3,802.00 *$123.00 $1,230.00 * 32 Trihalomethanes TTHM (method 524.2)EA 150 $100.64 $15,096.00 *$45.00 $6,750.00 33 Sludge Analyses including: Total Phosphorus, Total Potassium, TKN, NH4, NO3, Cd, Cu, Ni, Pb, Zn, Hg, As, Mo, Se, PCB's and Calcium Carbonate Equivalent and present solids. EA 20 $438.88 $8,777.60 *$225.00 $4,500.00 34 Dioxin EA 5 $784.64 $3,923.20 $225.00 $1,125.00 35 Asbestos EA 5 $81.20 $406.00 $120.00 $600.00 * 36 Haloacetic Acids (HAA5) by EPA 552.2 EA 75 $154.64 $11,598.00 *$75.00 $5,625.00 37 Calcium Carbonate Equivalent (CaCo3) For Sludge samples EA 20 $100.64 $2,012.80 *$25.00 $500.00 38 PCB’s for sludge sample (method 8082)EA 20 $89.88 $1,797.60 *$45.00 $900.00 39 GRO EA 4 $55.96 $223.84 *$35.00 $140.00 Fredericktowne Labs, Inc Myersville, MD Pace Analytical Services, LLC Greensburg, PA 8 Bids Opened: 03-17-2021 PUR-1496 Laboratory Services for Water/WasteWater Testing Item No.Item Descriptions Unit Qty Unit Price Total Price Unit Price Total Price 40 DRO EA 4 $65.42 $261.68 $35.00 $140.00 41 Percent Solids EA 20 $18.98 $379.60 *$10.00 $200.00 42 Heterotrophic Plate Count (SM9215)EA 10 $46.64 $466.40 *$25.00 $250.00 43 Sulfate EA 15 $34.64 $519.60 *$15.00 $225.00 44 COD EA 25 $58.64 $1,466.00 *$15.00 $375.00 45 Sulfide EA 10 $41.11 $411.10 *$15.00 $150.00 46 Sulfite EA 10 $50.53 $505.30 *$15.00 $150.00 47 EPA 8260 EA 10 $112.11 $1,121.10 *$55.00 $550.00 48 Chloride EA 15 $34.64 $519.60 *$10.00 $150.00 49 Ortho-Phosporous EA 75 $34.64 $2,598.00 *$15.00 $1,125.00 50 Bromide EA 30 $26.13 $783.90 *$15.00 $450.00 51 Cryptosporidium EA 5 $387.44 $1,937.20 $758.00 $3,790.00 52 Giardia EA 5 $4.64 $23.20 $0.00 $0.00 * 53 Fluoride EA 5 $34.64 $173.20 $15.00 $75.00 54 Test Method 547 EA 5 $124.64 $623.20 $65.00 $325.00 55 Test Method 548 EA 5 $154.64 $773.20 $65.00 $325.00 56 Test Method 531.1 EA 5 $136.64 $683.20 $55.00 $275.00 57 Test Method 504.1 EA 5 $124.64 $623.20 $35.00 $175.00 58 Test Method 549 EA 5 $154.64 $773.20 $65.00 $325.00 Fredericktowne Labs, Inc Myersville, MD Pace Analytical Services, LLC Greensburg, PA 9 Bids Opened: 03-17-2021 PUR-1496 Laboratory Services for Water/WasteWater Testing Item No.Item Descriptions Unit Qty Unit Price Total Price Unit Price Total Price 59 Test Method 515.3 EA 5 $184.64 $923.20 $85.00 $425.00 60 Rush Fee EA 10 $750.00 $7,500.00 *N/A N/A $179,598.47 *$72,390.00 #10 Subcontracted #12 Can be run with MTBE samples #13 Can be run with BTEX samples #31 Subcontracted #35 Subcontracted #52 Included with Cryptosporidium Percentage premium that will ve added to each of the test costs in the event of an accelerated test result requirement- Dependent on in-house capability of lab and sub lab and specifics of request. Pace Analytical Services, LLC: Remarks / Exceptions: TOTAL BID SUM ITEMS 1 THROUGH 60 Fredericktowne Labs, Inc Myersville, MD Pace Analytical Services, LLC Greensburg, PA 10 Bids Opened: 03-17-2021 Open Session Item SUBJECT: Expansion of the Hagerstown/Washington County Enterprise Zone PRESENTATION DATE: April 13, 2021 PRESENTATION BY: Susan Small, Director of Business Development RECOMMENDED MOTION: Move to adopt the Resolution authorizing the submission of a joint application of the Board of County Commissioners of Washington County, Maryland (the “County”), and the City of Hagerstown (the “City”) for the requested expansion of an Enterprise Zone within and adjacent to the corporate boundaries of the City of Hagerstown. REPORT-IN-BRIEF: The request for the expansion of the enterprise zone is being made by the County and the City, and is made pursuant to Md. Code, Economic Development Article, Title 5, Subtitle 7, Enterprise Zones; and COMAR 25.05.01.08 and 25.05.01.09. DISCUSSION: The County and the City will be submitting a joint application to the Maryland Department of Commerce to expand the Enterprise Zone located partially within Washington County and the corporate boundaries of the City of Hagerstown. The proposed expansion area includes Census Tract 10.01, industrial parcels of Sweeney Drive, and parcels including the Review & Herald building on Oak Ridge Drive. The expansion will enable the County and the City to better market this area for economic development. FISCAL IMPACT: n/a CONCURRENCES: City of Hagerstown Department of Community & Economic Development; Jill Baker, Washington County Planning & Zoning Department ALTERNATIVES: Deny the expansion application ATTACHMENTS: Resolution and a copy of the map indicated the area to be included in the proposed expansion. AUDIO/VISUAL NEEDS: n/a Board of County Commissioners of Washington County, Maryland Agenda Report Form RESOLUTION IN SUPPORT OF EXPANSION OF THE "HAGERSTOWN/WASHINGTON COUNTY ENTERPRISE ZONE" BY JOINT APPLICATION OF THE BOARD OF COUNTY COMMISSIONERS OF WASHINGTON COUNTY, MARYLAND AND THE MAYOR AND COUNCIL OF THE CITY OF HAGERSTOWN RECITALS Pursuant to Md. Code, Article 83A, Section 2-105(b); Title 5, Subtitle 4, Enterprise Zones; and COMAR 24.05.01.08, the State of Maryland has established a procedure for the expansion of enterprise zones. The Board of County Commissioners of Washington County, Maryland (the “County”) has decided that such an expansion is in the best interests of the residents of Washington County. The County finds that enterprise zones can promote private capital investment and increase private employment opportunities. The County and the Mayor and Council of the City of Hagerstown (the "City") submitted a joint application to the Maryland Department of Business and Economic Development ("DBED") in 1992 for the establishment of an enterprise zone. Certain property located within the corporate boundaries of the City of Hagerstown and in Washington County was designated as the "Hagerstown/Washington County Enterprise Zone" (the "Enterprise Zone") on December 14, 1992, which designation expired on December 14, 2002. The Hagerstown/Washington County Enterprise Zone has been renewed in 2012 and will be up for an additional renewal in December 2022. In April 2021, The County and the City will be submitting a joint application to the Maryland Department of Commerce to expand the Enterprise Zone located partially within Washington County and the corporate boundaries of the City of Hagerstown. The proposed expansion area includes Census Tract 10.01, industrial parcels of Sweeney Drive, and parcels including the Review & Herald building on Oak Ridge Drive. The County is prepared to take all actions necessary and legal to support the joint application for expansion of the Enterprise Zone. The County, in addition to supporting the joint application with the City for the expansion of the Enterprise Zone within the corporate boundaries of the City of Hagerstown and in Washington County, desires to give the land located in said Enterprise Zone all rights and advantages accruing to land located in an Enterprise Zone established by the Annotated Code of Maryland. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Washington County, Maryland, that it fully supports the expansion of the Enterprise Zone on property located within the corporate boundaries of the City of Hagerstown and in Washington County and more fully described on a map prepared by the Hagerstown-Washington County Economic Development Commission, a copy of which is attached hereto and incorporated herein by reference; and IT IS FURTHER RESOLVED, that the Board of County Commissioners of Washington County, Maryland, authorizes the application for expansion to the State of Maryland jointly with the City, giving said land located in said Enterprise Zone all rights and privileges accruing to land located in the Enterprise Zone under the provisions of the Annotated Code of Maryland. Adopted this _____ day of April 2021. ATTEST: BOARD OF COUNTY COMMISSIONERS OF WASHINGTON COUNTY, MARYLAND _____________________________ __________________________________________ Krista L. Hart, Clerk Jeffrey A. Cline, President Approved as to form and legal sufficiency: ______________________________ Kirk C. Downey County Attorney Mail to: Office of the County Attorney 100 W. Washington Street, Suite 1101 Hagerstown, MD 21740 Private 5.81 BANKS STILLWELL PROPERTIES LLC 26001129 0915 I 18038 OAK RIDGE DR Private 1.84 FULTON ADNA 10025702 1046 C W/S RELOCATED DOWNSV PK Private 93.58 NORFOLK & WESTERN RAILWAY 03031071 0666 C MAP 7-B DOWNSVILLE PIKE Private 25.86 NORFOLK & WESTERN RAILWAY 03031144 0665 C 7-NWMAP8 FRONTS WILSON Private 0.73 NORFOLK SOUTHERN 03030180 0602 C NW/S VIRGINIA AVE Private 0.54 NORFOLK SOUTHERN 03030105 0595 C 953 VIRGINIA AVE Private 78.99 REVIEW HERALD PUBLISHING CO 10055733 0177 A W OAK RIDGE DRIVE Private 47.18 REVIEW HERALD PUBLISHING CO 10065011 0635 A 33 W OAK RIDGE DRIVE Private 0 REVIEW HERALD PUBLISHING CO****10018757 0177 EC 55 W OAK RIDGE Private 12.32 SHERMAN HAGERSTOWN LLC 03007936 0608 I 1000 SHERMAN AVE Private 1.19 SMITH JEFFREY A ET AL 03020711 0659 I VIRGINIA AVE Private 1.53 SMITH JEFFREY A ET AL 03020703 0660 C 1044 VIRGINIA AVE Private 3.34 VARDO YARD LLC 03015858 0661 C 1016 VIRGINIA AVE Private 8.01 VIRGINIA HOLDING CORP 03031195 0892 C NWMP 7B DOWNSVILLE PIKE Public 1 HAGERSTOWN CITY OF 03030512 0658 E VIRGINIA AVE Public 13.44 Public Infrastructure Public Public/Private Acreage*Owner Tax Account Parcel LU Code**Location*** Enterprise Zone Updates 2021 - 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2 P.1701 P.7 2 8 P.76 5 P.913 P.1891 P.1473 P.1497 P.993 P.3 6 8 P.1337 P.18 6 1 P.1525 P.1 0 5 6 P.8 6 2 P.8 5 2 P.1537 P.278 P.1952 P.1744 P.8 1 8 P.1044 P.70 4 P.1513 P.19 3 3 P.1696 P.108 2 P.412 P.426 P.802 P.1767 P.1823-3 P.4 8 P.735 P.103 1 P.65 P.1609 P.1881 P.1710 P.539 P.627 P.74 7 P.1542 P.1614 P.1001 P.150 5 P.1958 P.892 P.63 2 P.1546 P.785 P.791-2 P.511 P.581 P.9 5 1 P.94 5 P.1620 P.1616 P.1479 P.3 2 7 P.1536 P.63 3 P.61 5 P.1468 P.833 P.1292 P.988 P.3 3 7 P.1 5 3 2 P.12 6 3 P.1320 P.1 1 9 3 P.1345 P.1476 P.1832 P.1351 P.63 7 P.755 P.75 9 P.64 1 P.65 6 P.102 0 P.1577 P.7 9 8 P.102 6 P.1269 P.1006 P.1580 P.1587 P.62 3 P.1300 P.1117 P.815 P.1503 P.1531 P.18 5 8 P.1487 P.1 0 6 6 P.1289 P.1654 P.1987 P.1 1 4 0 P.1590 P.1837 P.1461 P.61 0 P.71 4 P.12 8 5 P.1688 P.2 8 2 P.1762 P.1 3 6 5 P.1493 P.825 P.606-13 P.106 1 P.1680 P.3 3 6 P.1586 P.846 P.1513 P.9 2 6 P.95 5 P.1774 P.1662 P.1606 P.1849 - 2 P.1827 P.86 8 P.1621- 1 P.1599 P.779 P.1533 P.56 P.65 0 P.68 9 P.97 6 P.8 7 0 P.1538 P.400 P.1463 P.1575 P.1979 P.1482 P.1943 P.62 9 P.606-5 P.12 7 8 P.776 P.3 1 4 P.74 P.804 P.752 P.1011 P.1051 P.18 2 1 - 1 P.3 4 3 P.2 9 5 P.641 P.16 4 1 P.14 8 9 P.3 1 7 P.1529 P.1947 P.15 1 7 P.13 3 3 P.999 P.97 0 P.272 P.3 0 3 P.17 5 0 P.393 P.87 5 P.1522 P.96 5 P.805 P.1811 P.16 3 5 P.1630 P.601 P.115 6 P.1298 P.90 7 P.95 1 P.1559 P.1522 P.19 3 0 P.1392-1 P.737 P.3 7 3 P.96 1 P. 8 2 9 P.1603-3 P.1598 P.1706 P.71 2 P.1561 P.744-7 P.1875 P.3 7 7 P.1558 P.443 P.8 6 0 P.68 1 P.1161 P.771 P.1784 P.1844 P.18 2 2 P.90 1 P.88 1 P.1151 P.1033 P.1338 P.3 4 5 P.318 P.1597 P.514 P.1615 P.912 P.408 P.933 P.1498 P.1953 - 1 P.1536 P.1077 P.1511 P.101 9 P.102 9 P.1251 P.1 0 5 8 P.17 4 9 P.1627 P.3 2 4 P.766 P.1553 P.1338 P.9 7 8 P.1782 P.1470 P.1886 P.19 3 2 P/O P.170 P.834 P.788 P.15 2 0 P.1528 P.1523 P.1541 P.1768 P.3 1 9 P.11 6 2 P.103 2 P.8 6 7 P.1739 P.2 0 8 P.15 8 1 P.1 0 4 6 P.1166 P.565 P.801 P.1625 P.730 P.97 3 P.1711 P.1695 P.3 5 2 P.18 5 7 P.1478 P.1446 P.1 3 3 6 P.891 P.61 4 P.1 1 0 3 P.792 P.460 P.1923 P.1268 P.1 0 3 3 P.3 7 0 P.705 P.1732 P.3 2 8 P.1561 P.66 9 P.65 3 P.103 8 P.8 1 9 P.3 2 1 P.394 P.1961 P.15 9 1 P.820 P.756 P.7 5 8 P.1523 P.436 P.1461 P.1576 P.12 6 2 P.1530 P.9 8 1 P.415 P.1590 P.1548 P.19 3 8 P.1350 P.6 3 8 P.64 2 P.102 5 P.1791 P.1615 P.1488 P.1716 P.1547 P.1 5 6 6 P.72 7 P.733 P.12 8 1 P.1604 P.1873 P.1690 P.1626 P.1598 P.1585 P.1507 P.829 P.76 6 P.1296 P.9 2 8 P.1491 P.1525 P.8 5 0 - 1 P.606-16 P.134 0 P.1551 P.98 5 P.1729 P.16 3 5 - 1 P.1603-3-1 P.61 7 P.1557 P.1014 P.411 P.17 5 3 - 2 P.1595 P.19 3 5 P.8 1 6 P.107 1 P.661 P.269 P.3 6 6 P.1984 P.1974 P.96 0 P.16 4 2 P.1469 P.9 1 6 P.1545 P.1500 P.440 P.53 P.95 8 P.93 4 P.1658 P.1609 P.1830 P.12 7 5 P.64 3 P.1526 P.1815 P.1878 P/O P.177 P.606-4 P.602 P.1308 P.865 P.2 8 9 P.1899 P.76 9 - 1 P.17 6 5 P.1594 P.1479 P.918 P.67 6 P.74 3 P.1801 P.402 P.1509 P.1778 P.774 P.768 P.1603 P.1145 P.1675 P.1115 P.1501 P.94 8 P.1723 P.1519 P.1698 P.626 P.1158 P.3 3 8 P.183 P.1871 P.1 1 6 3 P.1563 P.71 7 P.72 0 P.12 8 2 P.1333 P.3 0 0 P.1901 P.70 9 P.497 P.1572 P.1744 P.12 5 5 P.8 2 2 P.8 1 9 P.1754 P.3 2 9 P.1178 P.1944 P.1950 P.1 4 5 8 P.108 5 P.240 P.3 4 7 P.922 P.90 4 P.1665 P.317 P.1743 P.1824 - 1 P.87 2 P.1683 P.520 P.1892 P.18 5 3 P.1002 P.1325 P.97 9 P.1647 P.1555 P.1966 P.791 P.749 P.70 1 P.1527 P.1316 P.1906 P.1003 P.177 P.11 4 6 P.1302 P.2 9 7 P.390 P.1 5 6 3 - 1 P.68 4 P.115 3 P.1097 P.804 P.1889 P.1632 P.1508 P.9 8 9 P.1 0 9 1 P.776 P.3 2 9 P.1842 P.1259 P.990 P.1678 P.7 9 8 P.3 6 4 P.1514-1 P.1582 P.898 P.915 P.74 0 P.69 5 P.1610 P.94 7 P.667 P.1447 P.1956 P.1607 P.3 5 6 P.1779 P.530 P.1556 P.1169 P.1538 P.17 5 3 - 1 P.1544 P.1171 P.933 P.8 1 5 P.69 2 P.1265 P.6 7 P.14 9 9 P.645 P.1797 P.17 8 8 P.1737 P.1542 P.836 P.762 P.107 4 P.1 1 1 0 P.522 P.423 P/O P.80 P.1579 P.67 4 P.1514 P.1548 P.825 P.924 P.1618 P.1605 P.409 P.1498 P.1170 P.1834 P.1481 P.1317 P.1550 P.85 3 P.102 2 P.106 4 P.1271 P.1736 P.1485 P.1549 P.842 P.611 P.1533 P.1903 P.1347 P.1393-2 P.19 2 6 P.1056 P.1534 P.1535 P.1329 P.1137 P.150 3 P.1659 P.1139 P.910 P.897 P.799 P.800 P.1203 9 18 5 B 7 46 31 21 31 12 2 10 2 B & O RAILROAD 1 18 30 41 25 23 24 3 24 47 3 36 9 45 8 1 30 36 16 17 8 10 2 56 2 7 1 15 1 23 44 18 B & O RAILROAD 33 27 15 27 28 29 6 33 11 29 7 22 48 35 33 9 49 21 6 1 14 12 23 6 3 15 43 2 1 11 46 32 28 41 27 5 21 10 39 38 19 8 17 18 14 32 52 16 30 20 3 58 19 1 9 26 21 29 17 (2) 46 4 14 11 55 6 2 42 35 8 38 40 4 24 17 60 7 51 48 1 2 23 19 1 20 57 18 25 1 20 32 45 37 (1) 26 13 B & O RAILROAD 23 29 26 34 A 14 43 22 41 4 SHA 8 47 21 4 32 10 11 22 11 20 5 11 4 2 (4) 16 2 39 1 1 45 48 23 27 10 44 40 15 20 10 37 1 37 5 2 53 16 31 17 3 20 9 8 3 4 19 2 28 15 24 3 38 13 44 (3) 1 22 39 3 54 43 16 25 6 5 28 50 34 47 22 12 13 5 2 24 59 2 7 19 31 42 3 19 25 12 B & O RAILROAD 25 22 4 13 26 42 9 21 40 11 12 N-2 3 7 28 OV3 T28 10 4 11 24 E14 3 23 19 225 14 G20 7 B1 10 63 34 1B 22 1 DD 1 2 W2 5 76 22 10 TH - 5 0 S-5 6 W10 12 7 33 DD3 14 7 BC1 56 23 74 78A 25 PARCEL 2G12 238 19 G10 GL 1 2 7 OV11 14 D11 B7 9 138 I-2 152 OV17 42 28 DD6 7 TH - 1 2 4 E8 35 G26 4 151 154 219 E40 15 3 33 178 W9 OV6 OPEN-SPACE 26 87 G4 57 125 OPEN-SPACE C5 D4 G5 41 TH - 7 6 TH - 7 5 25 131 B6 5 99 186 104 146 DD 1 5 169 4 G14 246 12 4 12 7 1 D5 W2 0 W8 17 OPEN-SPACE 11 TH - 8 6 G27 GL 5 110 TH - 1 0 3 G22 N-1 E5 9 83 13 H-1 93 49 101 17 4 6 TH - 9 0 TH - 5 6 66 10 7 6 74 14 TH - 1 3 9 TH - 7 7 S-42 13 A6 28 176A B14 TH - 8 0 9 16 OV 2 2 25 TH - 5 4 39 146 76 20 D4 40 G-5 4 45 TH - 1 1 8 G30 31 1 W1 9 3 9 111 10 6 31 13 0 2 5 11 S-60 84 37 OV 2 0 5 S-36 S-50 W1 4 N-7 4 70 12 13 243 4 OV14 11 11 92 OPEN-SPACE 227 T1 TH - 1 4 0 G4 E11 N-5 117 9 W8 143 216 162 222 7 34 1 E43 2 T2 38 22 TH - 1 2 1 PARCEL A 43 95 S-33 10 45 1 242 10 4 GL11 14 107 T31 2 TH - 6 3 TH - 1 1 7 9 T35 H-4 84 B18 17 15 0 E7 1 W12 172 W3 TH - 1 1 4 B5 6 183 G9 2 DD 9 C2 F6 D7 2 2 20 B6 4 4 G10 G3 4 G1 7 7 71 67 S-53 S-39 14 2 J-2 7 TH - 1 2 8 128 133 PARCEL 8 15 60 25 TH - 6 8 F1 27 30 13 20 136 143 69 80 TH - 4 9 8 17 115 36 22 G25 D1 90 B11 62 6 S-32 OS 30 8 21 1 W2 1 A1 18 37 G28 12 9 7 168 S-37 5 30 SHA 85 36 OV23 S-51 DD 8 B7 0 78 112 11 8 S-59 6 GL 8 53 OV13 12 9 10 9 T5 TH - 1 4 4 12 25 12 T26 B7 1 B7 5 91 E36 H-6 118 T9 149 221 W2 8 D10 72 54 N-4 1 T8 94 142 TH - 1 3 6 1 37 1 TH - 1 2 2 GL 9 3 C3 45 240 11 16 20 44 2 11 5 148 TH - 1 0 7 15 1 I-4 18 31 237 3 OV16 123 TH - 7 9 G12 DD 1 1 3 OV8 BC10 TH - 6 4 24 39 66 163 27 E3 1 19 W13 17 173 171 156 5 30 B13 TH - 6 1 W1 6 3 23 64 27 64 13 TH - 1 1 3 129 5 142 81 30 10 4 TH - 9 2 TH - 5 2 TH - 6 9 5 J-5 E20 14 98 OS S-48 224 B2 TH - 1 1 1 OPEN-SPACE 20 K-1 E10 G32 33 9 15 W1 5 10602 19 5 27 23 B6 0 W2 7 A4 3 TH - 5 5 D2 G-1 G6 21 2 32 7 18 138 135 5 165 D15 T32 DD5 14 8 7 1 W4 D9 E13 E39 59 75 G13 E4 41 BC3 4 GL2 20 155 OV9 S-54 24 TH - 1 2 5 E30 22 97 36 B5 9 6 TH - 1 0 4 126 DD2 22 E1 13 34 179 40 S-45 98 27 185 42 145 12 1 BC2 TH - 7 3 30 GL3 GL14 1 6 109 15 W2 2 94 21 TH - 1 3 0 OPEN-SPACE 158 TH - 1 1 0 TH - 8 3 D3 OPE N - S P A C E F4 OPEN-SPACE 4 5 S-5 8 245 145 17 92 50 11 TH - 8 2 G6 16 K-3 28 18 101 153 B8 67 2 H-2 33 100 51 5 7 TH - 8 9 8 B10 B17 17 11 2 1 8 B2 54 174A 1 1 1424 38 TH - 1 3 4 1 21 39 5 B4 46 10 TH - 5 9 D6 18 G-4 10 TH - 1 1 9 W1 7 A5 4 2 9 S-5 7 110 137 83 G8 10 4 S-49 W1 2 B6 2 6A 134 5 164 13 D13 T34 DD 7 E32 TH - 1 4 1 8 1 T3 E15 215 42 TH - 1 2 0 3 GL4 144 W6 OV5 B19 118 35 E45 8 N-6 12 23 T4 10 3 21 12 0 2 15 106 PARCEL A TH - 6 2 S-46 D6 TH - 1 0 9 TH - 1 3 5 OV 1 8 22 27 T33 1 16 TH - 7 0 17 B6 1 93 1 G7 43 TH - 1 2 9 41 GL13 159 TH - 8 8 TH - 6 0 161 244 13 2 2 22 14 5 G8 B6 6 12 6 2 3 50 100 26 TH - 1 3 3 S-40 J-3 1 6 2826 S-52 29 3 1 H-3 16 W1 TH - 6 7 G15 12 52 53 89 59 1829 28 E16 21 23 133 70 K-2 7 F2 9 B12 114 A2 174B 3 10 11 9 W2 3 N-3 29 8 6 117 226 B3 35 18 G19 77 86 35 DD 1 0 B7 2 113 12 G-32 8 TH - 5 1 DD1 57 90 218 BC8 PARCEL 1 5 T10 24 8 20 10 8 E38 TH - 1 1 6 78 B GL 1 0 167 OV12 121R D1 2 89 2 OPEN-SPACE H-7I-1 61 27 47 E26 139 T7 150 136 OV2 112 G24 96 B3 86 56 TH - 1 3 2 15 4 25 11 4 G3 11 W7 132 19 44 E42 BC6 D3 OPEN - S P A C E 147 TH - 1 0 6 26 60 53 18 12 3 8 18 OV15 124 G16 B6 7 170 241 140 177 OV7 3 T27 38 34 TH - 1 0 2 TH - 8 5 10 6 15 63 26 1C 9 4 OPEN - S P A C E E8 6 OV21 B15 TH - 8 1 72 73 31 A7 29 103 TH - 7 2 175A OV 2 4 5 TH - 5 3 S-43 4A 77 25 61 E22 31 9 G-6 PARCEL B E12 TH - 1 2 7 G31 13 1 A3 223 9 5 10 26 19 B5 32 6 8G-2 12 34 73 W1 3 3 48 1 19 16 B5 8 5 3 T12 18 21 S-31 G29 6 217 OV10 14 9 166 122 40 D17 58 G2 23 G11 TH - 1 2 6 G21 3 134 E28 OPE N - S P A C E B5 4 E41 140 SWM 4 135 OV1 111 88 26 96 S-34 G1 39 116 TH - 8 4 95 B4 10 TH - 1 3 1 T29 DD4 W5 19 TH - 1 1 5 85 12 2 B16 W2 4 BC4 C1 F5 OPEN - S P A C E TH - 1 0 5 S-35 B6 9 61 10 5 20 184 9 108 E2 W10 35 21 T30 139 D1 15 3 6 E24 127 144 72 68 2 E6 OV19 G18 52 PAR C E L 1 24 51 31 J-1 37 97 68 7848 24 102 S-44 F8 1 7 26 B6 32 OPEN-S P A C E 8 D2 B1 30 55 91 175B 2 TH - 1 4 5 F7 47 19 17 79 2 8 D8 75 20 38 9 S-5 5 1A S-38 4 6 12 8 OPEN - S P A C E 62 157 TH - 1 2 3 6B TH - 1 4 3 6 7 119 GL 6 2 119R TH - 6 6 11 6 E34 13 13 B7 7 73 T6 E6 36 18 TH - 1 3 7 29 55 137 H-5 OV4 TH - 5 8 141 220 E44 C4 D5 TH - 7 1 15 TH - 1 0 8 TH - 1 3 8 B6 3 SWM 46 239 3 2 21 15 2 I-3 32 43 10 2 141 105 214 E2 DD 1 3 78 C 23 121.93 Ac 12 11 6 40 160 TH - 8 7 TH - 6 5 B7 3 BC12 44 D7 W11 19 E4 3 W11 GL 7 16 65 4 B5 J-4 TH - 5 7 25 B6 8 12 5 49 27 176B TH - 7 4 W1 8 1 29 4 TH - 1 1 2 G13 65 82 TH - 1 4 2 TH - 7 8 S-41 4 12 6 3 E18 113 TH - 9 1 24 130 19 1 88 69 58 5 28 F3 79 OPEN-SPACE 12 29 71 87 13 99 S-47 4R HOLLYTER S P O T O M A C S T W WIL S O N B L V D SP R U C E S T DOWNSVILLE PIKE SUMMITAVE VIRGIN I A A V E CH E S T N U T S T PO P E A V E DOWNSVILLE RD CO R B E T T S T MARYLANDAVE RAM P PINEST E OAK RIDGE DR FAIRWAYLN RED OAK DR MOLLE R A V E EWILSONBLVD ENGLEWOOD RD INTERSTATE 7 0 GU I L F O R D A V E LI N W O O D R D SWEENEYDR ARMSTRONGAVE MA R I O N S T PIN OAK RD OAKRIDGEDR KNOTTY PINE DR LARCHAVE NOLA N D D R ALLEY 2 - 8 2 W OAK RIDGE DR TH O R O U G H B R E D D R OA K M O N T D R GARDENLN Roads City of Hagerstown Boundary Areas to be Added to Enterprise Zone Existing Enterprise Zone 0.2 Miles City of Hagerstown Boundary Areas to be Added to Enterprise Zone Existing Enterprise Zone 1 Miles *Acreage is based on calculated acreage included in areas **Land Use Code from Maryland Department of Assessments data ***Property location based on LegalDesc2 from Maryland Department of Assessments ****Acreage for Account 10018757 is accounted for under 10055733. This parcel has multiple accounts for LU Assessment divisions. Path: T:\Policy\EDC\Enterprise Zones\EnterpriseZones.aprx Hagerstown W Oak Ridge - Addition Area 1 Total Acreage: 295.36 Location w/in Existing Enterprise Zone Prepared by: Washington County Department of Planning and Zoning GIS Date: Thursday, April 1, 2021 Private 33.48 PAUL AND ROBIN PHILLIS LLC 03028933 0851 R N/S NOLAND DRIVE Public/Private Acreage*Owner Tax Account Parcel LU Code**Location*** Enterprise Zone Updates 2021 - Parcel InformationWashington County, Maryland P.1175 P.606-11P.851 P.744-2 P.7 0 8 P.744-1 P.437 P.7 0 7 P.930 P.438 P.744-3 P.706 P.1043 P.1051 P.7 0 9 P.914 E14 225 E8 E40 227 PARCEL A E36 1 E20 224 E10 E30 E32 E45 E16 226 E38 E26 E42 E22 E12 223 6 E28 E24 E34 E6 E44 E18 11 NOLANDDR LINWOOD RD Roads City of Hagerstown Boundary Areas to be Added to Enterprise Zone Existing Enterprise Zone 0.04 Miles City of Hagerstown Boundary Areas to be Added to Enterprise Zone Existing Enterprise Zone 1 Miles *Acreage is based on calculated acreage included in areas **Land Use Code from Maryland Department of Assessments data ***Property location based on LegalDesc2 from Maryland Department of Assessments ****Acreage for Account 10018757 is accounted for under 10055733. This parcel has multiple accounts for LU Assessment divisions. Path: T:\Policy\EDC\Enterprise Zones\EnterpriseZones.aprx Hagerstown Sweeney Drive - Addition Area 2 Total Acreage: 33.48 Location w/in Existing Enterprise Zone Prepared by: Washington County Department of Planning and Zoning GIS Date: Thursday, April 1, 2021 Open Session Item SUBJECT: Request Funding to implement Maryland Money Market Program PRESENTATION DATE: April 13, 2021 PRESENTATION BY: Susan Small, Director of Business Development; Leslie Hart, Agricultural Specialist RECOMMENDED MOTION: Motion to approve a match of $6,000.00 to the Western Maryland Resource Conservation and Development grant from the Hotel-Rental Tax fund to implement the Maryland Money Market Program and contract Money Market Manager beginning in May 2021in Washington County. REPORT-IN-BRIEF: Maryland Money Market (MMM) is a food access program that reduces hunger and builds community through Maryland farmers markets. MMM seeks to level the playing field for food insecure shoppers and create equity in food access at local Markets. At the same time, this statewide program strengthens Maryland food distribution channels by increasing revenue for farmers selling at farmers markets. The way the program works is simple: Maryland Market Money removes economic barriers for food-insecure shoppers, providing a dollar-for-dollar match up to $5 for purchases made using federal nutrition benefits. DISCUSSION: The downturn in the economy and job loss in Washington County has a huge impact on local families. The increase in government assistance programs such as Supplemental Nutrition Assistance Program (SNAP), Women Infant and Children (eWIC) and Senior (Farmers Market Nutrition Program) FMNP has substantially grown. These programs help low-income households buy the food they need for good health. People receiving SNAP benefit in Maryland for the month of September 2019 was 612,399 as compared to September 2020 was 833,691, a 29% increase. Since 2013, the Maryland Market Money Program has distributed over $900,000 in matching funds to insecure Marylanders. The Maryland Market Money is run jointly by the Southern Maryland Agricultural Development Commission (SMADC), a division of Tri County Council for Southern Maryland the Maryland Agricultural and Resource Based Industry Development Corporation (MARBIDCO). Funding for this program is based on a complex network of public and private partnerships, including generous grants from the Maryland Department of Agriculture, Rural Maryland Council, Baltimore City, Montgomery County and Prince George’s County. With financial support from the Washington County Board of County Commissioners, MMM will begin operations in May and run concurrent with our local 2021 Washington County Farmers Markets. This will be the first time MMM has been utilized in Washington County. FISCAL IMPACT: $6,000 from Hotel Rental Tax Fund CONCURRENCES: Sara Greaves, County Chief Financial Officer ALTERNATIVES: Deny funding request ATTACHMENTS: N/A Board of County Commissioners of Washington County, Maryland Agenda Report Form Open Session Item SUBJECT: Business incentive program for Hancock and Cascade areas. PRESENTATION DATE: April 13, 2021 PRESENTATION BY: Susan Small, Director, Department of Business Development. RECOMMENDED MOTION: N/A REPORT-IN-BRIEF: Per Commissioner comments made during the March 30, 2021 open session meeting, the Department of Business Development met with Sara Greaves, County CFO, to discuss potential economic development incentive programs in the Hancock and Cascade areas of the County. DISCUSSION: As Washington County, MD continues to experience economic growth, the areas of Cascade and Hancock may need development assistance programs. These programs will be needed to facilitate investment from the private sector and spur the growth of the County’s employment and tax bases. Two suggested approaches to economic development have been proposed: 1. Financial matching program – incentive program where Washington County, MD will match an established percentage of the private developers’ capital investment into the project a. This program will provide immediate development opportunities and spur short term economic development projects 2. Public/Private partnership for infrastructure improvement projects a. This program will provide long term development opportunities by creating a favorable infrastructure environment in the municipality FISCAL IMPACT: N/A CONCURRENCES: N/A ALTERNATIVES: N/A ATTACHMENTS: N/A AUDIO/VISUAL NEEDS: N/A Board of County Commissioners of Washington County, Maryland Agenda Report Form Open Session Item SUBJECT: FY21 Bond Budget Adjustment PRESENTATION DATE: April 13, 2021 PRESENTATION BY: Sara Greaves, Chief Financial Officer RECOMMENDED MOTION: To approve budget adjustment as presented or modify accordingly. REPORT-IN-BRIEF: FY21 Bond allocations were approved in May 2020. Bonds are always issued in May of the following year. DISCUSSION: The BOE recently brought forward to the BOCC a budget adjustment requesting the transfer of funds from Sharpsburg Elementary and BISFA as a result of budgetary savings. This adjustment included a portion of bond funding to Sharpsburg Elementary in the amount of $1,873,841. Since the Sharpsburg construction is complete, bonds of $1,873,841 should not be included in the upcoming bond sale for Sharpsburg. Before the County can proceed with the bond sale, a decision must be made on whether to remove this amount completely from the sale, or to redirect it to BOE Capital Maintenance projects. FISCAL IMPACT: $1,873,841 CONCURRENCES: N/A ALTERNATIVES: N/A ATTACHMENTS: Budget Adjustment AUDIO/VISUAL NEEDS: N/A Board of County Commissioners of Washington County, Maryland Agenda Report Form De p a r t m e n t H e a d A u t h o r i z a t i o n Bu d g e t & F i n a n c e D i r e c t o r A p p r o v a l Co u n t y A d m i n i s t r a t o r A p p r o v a l Re q u i r e d > $ 2 5 , 0 0 0 w i t h d a t e W a s h i n g t o n C o u n t y , M a r y l a n d B u d g e t A d j u s t m e n t F o r m Ex p l a i n Bu d g e t A d j u s t m e n t Bu d g e t T r a n s f e r - M o v e s r e v e n u e s o r e x p e n d i t u r e s f r o m o n e a c c o u n t t o a n o t h e r o r b e t w e e n b u d g e t s o r f u n d s . Bu d g e t A m e n d m e n t - I n c r e a s e s o r d e c r e a s e t h e t o t a l s p e n d i n g a u t h o r i t y o f a n a c c o u n t i n g f u n d o r d e p a r t m e n t Co u n t y C o m m i s s i o n e r s A p p r o v a l Tr a n s a c t i o n / P o s t - F i n a n c e De p u t y D i r e c t o r - F i n a n c e Pr e p a r e r , i f a p p l i c a b l e Ex p e n d i t u r e / Ac c o u n t N u m b e r Fu n d Nu m b e r De p a r t m e n t Nu m b e r Pr o j e c t N u m b e r Gr a n t N u m b e r Ac t i v i t y C o d e De p a r t m e n t a n d A c c o u n t D e s c r i p t i o n In c r e a s e ( D e c r e a s e ) + / - Re q u i r e d a p p r o v a l w i t h d a t e Re q u i r e d a p p r o v a l w i t h d a t e If a p p l i c a b l e w i t h d a t e Re q u i r e d a p p r o v a l w i t h d a t e Di v i s i o n D i r e c t o r / E l e c t e d O f f i c i a l A u t h o r i z a t i o n Re q u i r e d A c t i o n b y Co u n t y C o m m i s s i o n e r s N o A p p r o v a l R e q u i r e d A p p r o v a l R e q u i r e d Ap p r o v a l D a t e i f Kn o w n Pr i n t F o r m o t r a n s f e r B o n d s f r o m S C H 0 3 3 t o S C H 0 0 6 d u e t o c o m p l e t i o n o f S h a r p s b u r g E l e m e n t a r y . Ke l c e e M a c e Di g i t a l l y s i g n e d b y K e l c e e M a c e Da t e : 2 0 2 1 . 0 3 . 1 0 1 3 : 4 0 : 1 0 - 0 5 ' 0 0 ' 49 8 0 1 7 3 0 9 0 0 0 0 S C H 0 3 3 0 0 0 0 B o n d F u n d 2 0 2 1 - 1 , 8 7 3 , 8 4 1 59 9 9 9 9 3 0 9 0 0 0 0 S C H 0 3 3 C N S T S h a r p s b u r g E l e m e n t a r y R e p l a c e m e n t - 1 , 8 7 3 , 8 4 1 59 9 9 9 9 3 0 9 0 0 0 0 S C H 0 0 6 C N S T C a p i t a l M a i n t e n a n c e - B O E 1 , 8 7 3 , 8 4 1 49 8 0 1 7 3 0 9 0 0 0 0 S C H 0 0 6 0 0 0 0 B o n d F u n d 2 0 2 1 1 , 8 7 3 , 8 4 1 Sa r a G r e a v e s Di g i t a l l y s i g n e d b y S a r a G r e a v e s Da t e : 2 0 2 1 . 0 3 . 1 0 2 2 : 3 2 : 3 6 - 0 5 ' 0 0 ' Open Session Item SUBJECT: FY2022 General Fund Budget – Proposed (Draft 4) PRESENTATION DATE: April 13, 2021 PRESENTATION BY: Sara Greaves, Chief Financial Officer RECOMMENDED MOTION: For informational purposes only REPORT-IN-BRIEF: The FY2022 Proposed General Fund budget is $254,535,100 DISCUSSION: $2,390,980 remains in the FY22 budget for one-time appropriations. This funding will be used in future years to offset the expiration of the SAFER grant. However, it is available for appropriation in FY22. Some options for consideration include the following: Additional Pension contribution BOE Capital Outside Agency one-time needs Economic Development Additional COF funding FISCAL IMPACT: $254,035,100 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 121,831,450 2,366,870 1.98%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%22,750 134,671,240 2,458,170 1.86%132,213,070 Local Tax 5-5 400500 Income Tax 102,032,670 13,549,590 15.31%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%250,000 108,782,670 13,839,590 14.58%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 243,953,910 16,297,760 7.16%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 4 - 1 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 4 - 2 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 4 - 3 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 254,535,100 18,638,520 7.90%235,896,580 4 - 4 2020 2021 2022 2022 2022 Prior Year Prior Year Proposed $ Change % Change General Tax Revenues 1 225,152,630 227,656,150 243,953,910 16,297,760 7.16% 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 233,782,190 235,896,580 254,535,100 18,638,520 7.90% Cost Center Ref Change General Revenues 1 16,297,760$ Charges for Services 2 (357,270)$ Grants for Operations 3 2,698,030$ Total 18,638,520$ 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 $8.4M. 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 189 190 194 197 201 205 213 218 225 228 244 100 120 140 160 180 200 220 240 260 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 4 - 5 2020 2021 2022 2022 2022 Prior Year Prior Year Proposed $ Change % Change Net Property Tax 1 128,697,630 132,213,070 134,671,240 2,458,170 1.86% Income Tax 2 87,950,000 88,483,080 102,032,670 13,549,590 15.31% 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 225,152,630 227,656,150 243,953,910 16,297,760 7.16% Cost Center Ref Change Net Property Tax 1 2,458,170$ Income Tax 2 13,549,590$ Other 3 290,000$ Total 16,297,760$ Washington County, Maryland Proposed General Fund Revenue FY 2022 General Tax Revenues Cost Center 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 $8.4M. 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 $124 $121 $119 $118 $119 $120 $124 $126 $129 $132 $135 100 105 110 115 120 125 130 135 140 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 $109 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 4 - 6 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 4 - 7 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 4 - 8 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 (4,899,560)105,841,710 2,633,610 2.55%103,208,100 110,741,270 (4,899,560)105,841,710 2,633,610 2.55%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 (4,962,860)119,182,560 2,713,160 2.33%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 4 - 9 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 (163,150)0 0 0.00%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 10,780 425,470 193,400 83.34%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 (118,540)12,654,830 903,220 7.69%11,751,610 Capital: 6-237 91230 Capital Improvement Fund 6,730,000 0 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 0 22,002,790 5,395,520 32.49%16,607,270 Total Operating/Capital Transfers 34,776,160 (118,540)34,657,620 6,298,740 22.21%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 (294,730)1,667,570 273,830 19.65%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 (402,130)5,326,670 296,670 5.90%5,030,000 Community Funding: 6-323 93000 Community Funding 774,000 0 774,000 0 0.00%774,000 4 - 10 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 2,390,980 3,018,350 2,375,170 369.29%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 2,231,810 14,411,450 3,226,990 28.85%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 4 - 11 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 1,754,520 40,077,400 4,161,430 11.59%35,915,970 Total Proposed Expenditures 258,262,460 (3,727,360)254,535,100 18,638,520 7.90%235,896,580 4 - 12 Current Budget Request $ Change % Change Proposed $ Change % Change Education 1 116,469,400 124,145,420 7,676,020 6.59%119,182,560 2,713,160 2.33% 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%12,654,830 903,220 7.69% 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%5,326,670 296,670 5.90% Other 8 25,015,700 26,384,350 1,368,650 5.47%28,564,030 3,548,330 14.18% 235,896,580 258,262,460 22,365,880 9.48%254,535,100 18,638,520 7.90% Washington County, Maryland Proposed General Fund Expenditures FY 2022 Summary Overview of General Fund Expenditures Cost Center ref Requested Proposed Education 47% Public Safety 24% Transfers 5% Capital 9% Courts 2% 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 $119.2 95 100 105 110 115 120 125 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 $12.7 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 $5.3 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 $28.6 15 17 19 21 23 25 27 29 31 2014 2015 2016 2017 2018 2019 2020 2021 2022 Other 4 - 13 Current Budget Request $ Change % Change Proposed $ Change % Change Education 1 116,469,400 124,145,420 7,676,020 6.59%119,182,560 2,713,160 2.33% 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%12,654,830 903,220 7.69% 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%5,326,670 296,670 5.90% Other 8 25,015,700 26,384,350 1,368,650 5.47%28,564,030 3,548,330 14.18% 235,896,580 258,262,460 22,365,880 9.48%254,535,100 18,638,520 7.90% 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 2,713,160$ Law Enforcement 2 1,405,810$ Emergency Services 3 4,059,380$ Transfers 4 903,220$ Capital 5 5,395,520$ Courts 6 316,430$ State 7 296,670$ Other 8 3,548,330$ Totals 18,638,520$ 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. $3.0M 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 $2.4M. 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 costs associated with the Election Board. Provides $2.6M more 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, and Transit. Capital appropriation increased to provide for capital needs and was somewhat offset by a decrease in debt service costs based on amortization schedules. 4 - 14 ref Current Budget Request $ Change % Change Proposed $ Change % Change Board of Education 1 103,208,100 110,741,270 7,533,170 7.30%105,841,710 2,633,610 2.55% 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%119,182,560 2,713,160 2.33% COST CENTER SUMMARY EXPLANATIONS CIP CHANGE Board of Education 1 -$ 2,633,610$ HCC 2 -$ -$ Library 3 -$ 79,550$ Clear Spring Library 4 -$ -$ Smithsburg Library 5 -$ -$ Boonsboro Library 6 -$ -$ Hancock Library 7 -$ -$ Totals -$ 2,713,160$ 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 $2.6M more 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 $119.2 95 100 105 110 115 120 125 2014 2015 2016 2017 2018 2019 2020 2021 2022 Education Education 47% Public Safety 24% Transfers 5% Capital 9% Courts 2% State 2% Other 11% Allocation of General Fund Expenditures 4 - 15 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 47% Public Safety 24% Transfers 5% Capital 9% Courts 2% State 2% Other 11% Allocation of General Fund Expenditures 4 - 16 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. 4 - 17 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 $23.3 0 5 10 15 20 25 2014 2015 2016 2017 2018 2019 2020 2021 2022 Fire and Rescue Education 47% Public Safety 24% Transfers 5% Capital 9% Courts 2% State 2% Other 11% Allocation of General Fund Expenditures 4 - 18 EMS Operations 6 42,110$ (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. 4 - 19 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%0 0 0.00% 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%425,470 193,400 83.34% 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%12,654,830 903,220 7.69% COST CENTER SUMMARY EXPLANATIONS CIP CHANGE Highway 1 -$ 211,680$ Solid Waste 2 -$ (46,080)$ Cascade Town Centre 3 -$ -$ Ag Center 4 -$ 31,730$ 5 -$ 75,930$ Land Preservation 6 -$ (1,950)$ HEPMPO 7 -$ 280$ Utility Admin 8 -$ 193,400$ Water 9 -$ 79,910$ Transit 11 -$ 346,340$ Golf Course 13 -$ 11,980$ . Totals -$ 903,220$ 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. The costs are expected to be supported through sale proceeds. Education 47% Public Safety 24% Transfers 5% Capital 9% Courts 2% 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 $12.7 0 2 4 6 8 10 12 14 16 2014 2015 2016 2017 2018 2019 2020 2021 2022 Transfers 4 - 20 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 47% Public Safety 24% Transfers 5% Capital 9% Courts 2% 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 4 - 21 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 47% Public Safety 24% Transfers 5% Capital 9% Courts 2% 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 4 - 22 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%1,667,570 273,830 19.65% 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%5,326,670 296,670 5.90% 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 -$ 273,830$ Soil Conservation 6 -$ 5,500$ Weed Control 7 -$ 2,780$ Environmental Pest Management 8 -$ -$ Totals -$ 296,670$ 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, $80K for costs related to a 2nd and 3rd early voting site;$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 47% Public Safety 24% Transfers 5% Capital 9% Courts 2% 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 3.0 3.4 3.8 4.2 4.6 5.0 2014 2015 2016 2017 2018 2019 2020 2021 2022 State 4 - 23 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%3,018,350 2,375,170 369.29% 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%28,564,030 3,548,330 14.18% Washington County, Maryland Requested General Fund Expenditures FY 2022 Other Other Requested Proposed Education 47% Public Safety 24% Transfers 5% Capital 9% Courts 2% 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 $28.6 15 17 19 21 23 25 27 29 31 2014 2015 2016 2017 2018 2019 2020 2021 2022 Other 4 - 24 Washington County, Maryland Requested General Fund Expenditures FY 2022 Other OVERALL SUMMARY EXPLANATIONS (40 department areas)CIP CHANGE Wages and Benefits -$ 2,983,410$ Operating 363,270$ Capital Outlay 99,960$ 201,650$ Totals -$ 99,960$ 3,548,330$ Increase related to step of 2.5% and 1% COLA. In addition, pension increased by $2.4M 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 $20K for Commission on Aging. The increase is mainly related to back up storage to mitigate potential damage from ransomware, theft, and destruction of data centers. Additionally, vehicles for IT, Construction, and Wireless Communications have been moved to be funded through CIP. 4 - 25 Approved Proposed Growth %$ 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 132,213,070 134,671,240 1.9%2,458,170 138,038,021 2.5%3,366,781 141,488,972 2.5%3,450,951 145,026,196 2.5%3,537,224 148,651,851 2.5%3,625,655 Income Tax 80,701,710 93,671,500 16.1%12,969,790 96,481,645 3.0%2,810,145 99,858,503 3.5%3,376,858 103,353,550 3.5%3,495,048 106,454,157 3.0%3,100,607 Disparity 7,781,370 8,361,170 7.5%579,800 8,361,000 2.0%(170)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%292,500 227,656,150 243,953,910 7.2%16,297,760 250,418,166 2.6%6,464,256 257,639,724 2.9%7,221,558 265,009,496 2.9%7,369,772 272,028,257 2.6%7,018,761 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 235,896,580 254,535,100 7.9%18,638,520 260,999,356 2.5%6,464,256 268,220,914 2.8%7,221,558 272,897,096 1.7%4,676,182 279,915,857 2.6%7,018,761 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 1,971,390 5.4%101,330 2,040,389 3.5%68,999 2,111,802 3.5%71,414 2,185,715 3.5%73,913 2,262,215 3.5%76,500 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 41,694,560 11.2%4,183,570 43,153,870 3.5%1,459,310 44,664,255 3.5%1,510,385 46,227,504 3.5%1,563,249 47,845,467 3.5%1,617,963 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 9,989,527 3.0%290,957 10,289,213 3.0%299,686 10,597,889 3.0%308,676 10,915,826 3.0%317,937 Pension 9,623,510 10,219,530 6.2%596,020 10,475,018 2.5%255,488 10,736,894 2.5%261,875 11,005,316 2.5%268,422 11,280,449 2.5%275,133 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 25,214,240 5.5%1,325,540 25,946,050 2.9%731,810 26,699,464 2.9%753,414 27,475,130 2.9%775,666 28,273,717 2.9%798,587 Operations: Education 116,425,400 119,182,560 2.4%2,757,160 122,162,124 2.5%2,979,564 125,216,177 2.5%3,054,053 128,346,582 2.5%3,130,404 131,555,246 2.5%3,208,665 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 19,384,830 54.4%6,833,220 19,869,451 2.5%484,621 20,366,187 2.5%496,736 20,875,342 2.5%509,155 21,397,225 2.5%521,884 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 4,834,030 4.4%201,990 4,930,711 2.0%96,681 5,029,325 2.0%98,614 5,129,911 2.0%100,586 5,232,510 2.0%102,598 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%125,600 174,149,920 184,441,180 5.9%10,291,260 188,975,568 2.5%4,534,388 193,622,547 2.5%4,646,979 198,384,939 2.5%4,762,392 203,265,638 2.5%4,880,698 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 235,896,580 252,144,120 6.9%16,247,540 258,869,628 2.7%6,725,508 265,780,407 2.7%6,910,778 272,881,714 2.7%7,101,307 280,178,962 2.7%7,297,248 Excess Revenue (Expenditures)0 2,390,980 2,390,980 2,129,728 (261,252)2,440,507 310,780 15,382 (2,425,125)(263,104)(278,486) 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 0 Additional Capital Additional Pension contribution 2,390,980 1,879,728 1,390,507 Additional costs not included in budget base 0 2,390,980 2,129,728 250,000 2,440,507 37.6%800,000 1,050,000 0.0%0 1,050,000 0.0%1,050,000 Expenditures with Additional 235,896,580 254,535,100 7.9%18,638,520 260,999,356 2.5%6,464,256 268,220,914 2.8%7,221,557 273,931,714 2.1%5,710,800 281,228,962 2.7%7,297,248 Excess Revenue (Expenditures)0 0 0 (0)(0)0 1 (1,034,618)(1,034,618)(1,313,104)(278,486) Washington County, Maryland Long Range Financial Projections Source Proposed FY22 Long Term Plan 202620252024202120222023