HomeMy WebLinkAbout211116aJeffrey A. Cline, President
Terry L. Baker, Vice President
Krista L. Hart, Clerk
BOARD OF COUNTY COMMISSIONERS
November 16, 2021
OPEN SESSION AGENDA
10:00 AM MOMENT OF SILENCE AND PLEDGE OF ALLEGIANCE
CALL TO ORDER, President Jeffrey A. Cline
APPROVAL OF MINUTES: November 9, 2021
10:05 AM COMMISSIONERS’ REPORTS AND COMMENTS
10:10 AM STAFF COMMENTS
10:15 AM CITIZEN PARTICIPATION
10:20 AM CERTIFICATE OF RECOGNITION TO THOMAS CLEMENS: HISTORIC DISTRICT
COMMISSION VOLUNTEER
Board of County Commissioners
10:25 AM COMMERCIAL VEHICLE TRANSPORTATION FACILITY ACQUISITION AND
CONSTRUCTION
Dr. Jim Klauber, President of Hagerstown Community College
10:35 AM PRESENTATION OF THE JUNE 30, 2021 AUDITED FINANCIAL STATEMENTS
Chris Lehman, Partner, SB & Company
10:50 AM FY2021 YEAR-END REVIEW - GENERAL FUND
Sara Greaves, Chief Financial Officer
11:05 AM PERFORMANCE INCENTIVE GRANT - APPROVAL TO SUBMIT APPLICATION AND
ACCEPT FUNDING AS AWARDED
Rachel Souders, Senior Grant Manager, Office of Grant Management; Meaghan Willis,
Washington County Sheriff’s Office Day Reporting Center
11:10 AM INTERGOVERNMENTAL COOPERATIVE PURCHASE (INTG-21-0071) ONE (1)
KOHLER 250KW DIESEL GENERATOR
Rick Curry, Director, Purchasing Department; Mark Bradshaw, Director, Division of
Environmental Management
11:15 AM INTERGOVERNMENTAL COOPERATIVE PURCHASE (INTG-21-0072) - PUBLIC
SAFETY TRAINING CENTER FURNITURE AND FITNESS EQUIPMENT
Rick Curry, Director of Purchasing; Kevin Lewis, Director of Training Quality Assurance &
Control; Scott Hobbs, Division Director, Engineering
11:20 AM SOLE SOURCE PROCUREMENT (PUR-1525) - MICROSOFT OFFICE 365 LICENSING
Rick Curry, Director of Purchasing; Joshua O’Neal, Division Director of Information Systems
Wayne K. Keefer
Randall E. Wagner
Charles A. Burkett
100 West Washington Street, Suite 1101 | Hagerstown, MD 21740-4735 | P: 240.313.2200 | F: 240.313.2201
WWW.WASHCO-MD.NET
Page 2 of 2
OPEN Session Agenda
November 16, 2021
Individuals requiring special accommodations are requested to contact the Office of the County Commissioners, 240.313.2200 Voice/TDD, to
make arrangements no later than ten (10) working days prior to the meeting.
11:25 AM CONTRACT AWARD (PUR-1519) FOR GASOLINE AND DIESEL FUEL DELIVERIES
Brandi Naugle, Buyer, Purchasing Department; Zane Rowe, Deputy Director, Washington
County Highway Department
11:30 AM BID AWARD (PUR-1520) SWIMMING POOL AND WATER/WASTEWATER
TREATMENT CHEMICALS
Brandi Naugle, Buyer, Purchasing Department, Davina Yutzy, Deputy Director of Water
Quality, Operations Division of Environmental Management; Mark Bradshaw, Division
Director of Environmental Management
11:35 AM BUDGET ADJUSTMENT - HANGAR 21 VESTIBULE
Scott Hobbs, Director, Division of Engineering; Rick Johnson, Director, Hagerstown
Regional Airport
11:40 AM ASSISTANCE TO FIREFIGHTERS GRANT (AFG) - P25 450 MHZ PORTABLE RADIOS
David Hays, Director of Emergency Services
11:50 AM PAY SCALE ADJUSTMENTS - STATE OF MARYLAND MINIMUM WAGE &
TARGETED PART-TIME EMPLOYEE POSITION DIFFERENTIALS
Larry Etchison, Director of Human Resources
12:00 PM CLOSED SESSION - (To discuss the appointment, employment, assignment, promotion,
discipline, demotion, compensation, removal, resignation, or performance evaluation of appointees,
employees, or officials over whom this public body has jurisdiction; or any other personnel matter that affects
one or more specific individuals & To discuss public security, if the public body determines that public
discussion would constitute a risk to the public or to public security, including: (i) the development of fire
and police services and staff; and (ii) the development and implementation of emergency plans).
12:40 PM RECONVENE IN OPEN SESSION
12:45 PM ADJOURNMENT
Open Session Item
SUBJECT:Certificate of Recognition to Thomas Clemens: Historic District Commission
Volunteer PRESENTATION DATE:November , 2021
PRESENTATION BY: Board of County Commissioners
RECOMMENDED MOTION:N/A
Board of County Commissioners of Washington County, Maryland
Agenda Report Form
Open Session Item
SUBJECT: Commercial Vehicle Transportation Facility Acquisition and Construction
PRESENTATION DATE: November 16, 2021
PRESENTATION BY: Jim Klauber, President of HCC
RECOMMENDED MOTION: To approve $1,500,000 from the County to the HCC Project for
Commercial Vehicle Transportation Facility.
REPORT-IN-BRIEF: HCC was provided an opportunity to acquire and renovate a building for the
Commercial Vehicle Transportation Facility and is requesting a budget adjustment to match an
Economic Adjustment Assistance Grant.
DISCUSSION: The Economic Adjustment Assistance Grant requires local authorities (BOCC) to
certify funding for local portions of education facility projects. HCC is requesting a match of
$1,500,000 to renovate the facility. The request for grant funding is $3,500,000.
FISCAL IMPACT: $1,500,000
CONCURRENCES: Not applicable
ALTERNATIVES: Not Applicable
ATTACHMENTS: None
AUDIO/VISUAL NEEDS: Not applicable
Board of County Commissioners of Washington County, Maryland
Agenda Report Form
Open Session Item
SUBJECT:Presentation of the June 30, 2021 audited financial statements
PRESENTATION DATE:November 16, 2021
PRESENTATION BY: Chris Lehman, Partner, SB&Company
RECOMMENDED MOTION:The presentation is for informational purpose.
REPORT-IN-BRIEF:The external independent auditor will review the scope of
services, the audit process, and required communications.
DISCUSSION: SB&Company has audited the financial statements of the County which
includes governmental activities, business-type activities, the aggregate discretely presented
component unit, each major fund, and remaining fund information. It is their responsibility to
express an opinion on these statements.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the basic financial statements. The procedures selected depend on the auditor’s
judgement, including the assessment of the risks of material misstatement of the basic financial
statements, whether due to fraud or error. An audit also includes evaluating the appropriateness
of accounting policies used and the reasonableness of significant accounting estimates, as well as
evaluating the overall presentation of the basic financial statements.
FISCAL IMPACT:Not applicable
CONCURRENCES: Not applicable
ALTERNATIVES: Not applicable
ATTACHMENTS:Financial statements were distributed as a separate bound document prior
to the presentation; Auditor presentation
AUDIO/VISUAL NEEDS: Presentation
Board of County Commissioners of Washington County, Maryland
Agenda Report Form
Pr
e
s
e
n
t
a
t
i
o
n
t
o
t
h
e
B
o
a
r
d
o
f
C
o
u
n
t
y
C
o
m
m
i
s
s
i
o
n
e
r
s
No
v
e
m
b
e
r
1
6
,
2
0
2
1
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
2
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
Me
e
t
i
n
g
Y
o
u
r
E
x
p
e
c
t
a
t
i
o
n
s
ee
t
In
t
r
o
d
u
c
t
i
o
n
s
Ex
e
c
u
t
i
v
e
S
u
m
m
a
r
y
Au
d
i
t
A
p
p
r
o
a
c
h
Re
q
u
i
r
e
d
C
o
m
m
u
n
i
c
a
t
i
o
n
s
A
GE
N
D
A
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
In
t
r
o
d
u
c
t
i
o
n
s
4
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
INT
R
O
D
U
C
T
I
O
N
S
SB
&
C
o
m
p
a
n
y
,
L
L
C
Ch
r
i
s
L
e
h
m
a
n
,
E
n
g
a
g
e
m
e
n
t
P
a
r
t
n
e
r
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
Ex
e
c
u
t
i
v
e
S
u
m
m
a
r
y
6
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
EXE
C
U
T
I
V
E
SUM
M
A
R
Y
•
Au
d
i
t
o
f
t
h
e
J
u
n
e
3
0
,
2
0
2
1
,
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
•
Pe
r
f
o
r
m
a
n
c
e
o
f
t
h
e
U
n
i
f
o
r
m
G
u
i
d
a
n
c
e
S
i
n
g
l
e
A
u
d
i
t
•
Pr
e
p
a
r
a
t
i
o
n
o
f
F
o
r
m
9
9
0
’
s
f
o
r
t
h
e
G
o
lf
C
o
u
r
s
e
a
n
d
A
g
r
i
c
u
l
t
u
r
e
C
e
n
t
e
r
•
Co
m
p
i
l
a
t
i
o
n
o
f
t
h
e
C
o
u
n
t
y
’
s
A
g
r
i
c
u
l
t
u
r
e
L
a
n
d
T
r
a
n
s
f
e
r
T
a
x
R
e
v
e
n
u
e
s
a
n
d
Ex
p
e
n
d
i
t
u
r
e
s
•
Ag
r
e
e
d
u
p
o
n
p
r
o
c
e
d
u
r
e
s
r
e
p
o
r
t
f
o
r
t
h
e
l
a
n
d
f
i
l
l
r
e
p
o
r
t
•
Sc
h
e
d
u
l
e
o
f
F
i
r
e
a
n
d
R
e
s
c
u
e
E
x
p
e
n
d
i
t
u
r
e
s
•
Au
d
i
t
o
f
9
-
1
-
1
t
r
u
s
t
f
u
n
d
•
De
t
e
n
t
i
o
n
C
e
n
t
e
r
a
g
r
e
e
d
u
p
o
n
p
r
o
c
e
d
u
r
e
s
•
St
a
t
e
C
h
a
r
i
t
a
b
l
e
R
e
g
i
s
t
r
a
t
i
o
n
•
Re
v
i
e
w
o
f
U
n
i
f
o
r
m
F
i
n
a
n
c
i
a
l
R
e
p
o
r
t
•
Pr
e
p
a
r
a
t
i
o
n
o
f
D
a
t
a
C
o
l
l
e
c
t
i
o
n
F
o
r
m
7
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
SUM
M
A
R
Y
O
F
T
H
E
RES
U
L
T
S
•
Is
s
u
e
d
a
n
u
n
m
o
d
i
f
i
e
d
o
p
i
n
i
o
n
o
n
t
h
e
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
•
We
d
i
d
n
o
t
d
i
s
c
o
v
e
r
a
n
y
i
n
s
t
a
n
c
e
s
o
f
f
r
a
u
d
•
Di
s
c
o
v
e
r
e
d
n
o
m
a
t
e
r
i
a
l
w
e
a
k
n
e
s
s
e
s
i
n
i
n
t
e
r
n
a
l
c
o
n
t
r
o
l
s
•
Re
c
e
i
v
e
d
f
u
l
l
c
o
o
p
e
r
a
t
i
o
n
f
r
o
m
m
a
n
a
g
e
m
e
n
t
•
Au
d
i
t
j
o
u
r
n
a
l
e
n
t
r
i
e
s
•
No
a
u
d
i
t
j
o
u
r
n
a
l
e
n
t
r
i
e
s
n
o
t
e
d
•
No
S
i
n
g
l
e
A
u
d
i
t
f
i
n
d
i
n
g
s
t
o
d
a
t
e
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
Au
d
i
t
A
p
p
r
o
a
c
h
9
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
10
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
ASS
E
S
S
M
E
N
T
O
F
CON
T
R
O
L
ENV
I
R
O
N
M
E
N
T
Ar
e
a
P
o
i
n
t
s
t
o
C
o
n
s
i
d
e
r
O
u
r
A
s
s
e
s
s
m
e
n
t
Co
n
t
r
o
l
En
v
i
r
o
n
m
e
n
t
Ke
y
e
x
e
c
u
t
i
v
e
i
n
t
e
g
r
i
t
y
,
e
t
h
i
c
a
l
,
a
n
d
b
e
h
a
v
i
o
r
Co
n
t
r
o
l
c
o
n
s
c
i
o
u
s
n
e
s
s
a
n
d
o
p
e
r
a
t
i
n
g
s
t
y
l
e
Co
m
m
i
t
m
e
n
t
t
o
c
o
m
p
e
t
e
n
c
e
Bo
a
r
d
’
s
p
a
r
t
i
c
i
p
a
t
i
o
n
i
n
g
o
v
e
r
n
a
n
c
e
a
n
d
o
v
e
r
s
i
g
h
t
Or
g
a
n
i
z
a
t
i
o
n
a
l
s
t
r
u
c
t
u
r
e
,
r
e
sp
o
n
s
i
b
i
l
i
t
y
,
a
n
d
a
u
t
h
o
r
i
t
y
HR
p
o
l
i
c
i
e
s
a
n
d
p
r
o
c
e
d
u
r
e
s
Ef
f
e
c
t
i
v
e
Ri
s
k
As
s
e
s
s
m
e
n
t
Me
c
h
a
n
i
s
m
s
t
o
a
n
t
i
c
i
p
a
t
e
,
i
d
e
n
t
i
f
y
,
a
n
d
r
e
a
c
t
t
o
s
i
g
n
i
f
i
c
a
n
t
e
v
e
n
t
s
Pr
o
c
e
s
s
e
s
a
n
d
p
r
o
c
e
d
u
r
e
s
t
o
i
d
e
n
t
i
f
y
c
h
a
n
g
e
s
i
n
G
A
AP
,
b
u
s
i
n
e
s
s
p
r
a
c
t
i
c
e
s
,
a
n
d
i
n
t
e
r
n
a
l
c
o
n
t
r
o
l
Ef
f
e
c
t
i
v
e
In
f
o
r
m
a
t
i
o
n
&
Co
m
m
u
n
i
c
a
t
i
o
n
Ad
e
q
u
a
t
e
p
e
r
f
o
r
m
a
n
c
e
r
e
p
o
r
t
s
p
ro
d
u
c
e
d
f
r
o
m
i
n
f
o
r
m
a
t
i
o
n
s
y
s
t
e
m
s
In
f
o
r
m
a
t
i
o
n
s
y
s
t
e
m
s
a
r
e
c
o
n
n
e
c
t
e
d
w
i
t
h
b
u
s
i
n
e
s
s
s
t
r
a
t
e
g
y
Co
m
m
i
t
m
e
n
t
o
f
H
R
a
n
d
f
i
n
a
n
c
e
t
o
d
e
v
e
l
o
p
,
t
e
s
t
,
a
n
d
m
o
n
i
t
o
r
I
T
s
y
s
t
e
m
s
a
n
d
p
r
o
g
r
a
m
s
Bu
s
i
n
e
s
s
c
o
n
t
i
n
u
i
t
y
a
n
d
d
i
s
a
s
t
e
r
p
l
a
n
f
o
r
I
T
Es
t
a
b
l
i
s
h
e
d
c
o
m
m
u
n
i
c
a
t
i
o
n
c
h
a
n
n
e
l
s
f
o
r
e
m
p
l
o
y
e
e
s
t
o
f
u
l
f
i
l
l
r
e
s
p
o
n
s
i
b
i
l
i
t
i
e
s
Ad
e
q
u
a
t
e
c
o
m
m
u
n
i
c
a
t
i
o
n
a
c
r
o
s
s
o
r
g
a
n
i
z
a
t
i
o
n
Ef
f
e
c
t
i
v
e
Co
n
t
r
o
l
Ac
t
i
v
i
t
i
e
s
Ex
i
s
t
e
n
c
e
o
f
n
e
c
e
s
s
a
r
y
p
o
l
i
c
i
e
s
a
n
d
p
r
o
c
e
d
u
r
e
s
Cl
e
a
r
f
i
n
a
n
c
i
a
l
o
b
j
e
c
t
i
v
e
s
w
i
t
h
a
c
t
i
v
e
m
o
n
i
t
o
r
i
n
g
Lo
g
i
c
a
l
s
e
g
r
e
g
a
t
i
o
n
o
f
d
u
t
i
e
s
Pe
r
i
o
d
i
c
c
o
m
p
a
r
i
s
o
n
s
o
f
b
o
o
k
-
t
o
-
a
c
t
ua
l
a
n
d
p
h
y
s
i
c
a
l
c
o
u
n
t
-
t
o
-
b
o
o
k
s
Ad
e
q
u
a
t
e
s
a
f
e
g
u
a
r
d
s
o
f
d
o
c
u
m
e
n
t
s
,
r
e
c
o
r
d
s
,
a
n
d
a
s
s
e
t
s
As
s
e
s
s
c
o
n
t
r
o
l
s
i
n
p
l
a
c
e
Ef
f
e
c
t
i
v
e
Mo
n
i
t
o
r
i
n
g
Pe
r
i
o
d
i
c
e
v
a
l
u
a
t
i
o
n
s
o
f
i
n
t
e
r
n
a
l
c
o
n
t
r
o
l
s
Im
p
l
e
m
e
n
t
a
t
i
o
n
o
f
i
m
p
r
o
v
e
m
e
n
t
r
e
c
o
m
m
e
n
d
a
t
i
o
n
s
Ef
f
e
c
t
i
v
e
11
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
EVA
L
U
A
T
I
O
N
O
F
KEY
PRO
C
E
S
S
E
S
Pr
o
c
e
s
s
F
u
n
c
t
i
o
n
A
B
C
D
Ou
r
A
s
s
e
s
s
m
e
n
t
Tr
e
a
s
u
r
y
•
Ca
s
h
M
a
n
a
g
e
m
e
n
t
•
In
v
e
s
t
m
e
n
t
M
o
n
i
t
o
r
i
n
g
•
In
v
e
s
t
m
e
n
t
P
o
l
i
c
y
•
In
v
e
s
t
m
e
n
t
A
c
c
o
u
n
t
i
n
g
•
In
v
e
s
t
m
e
n
t
V
a
l
u
a
t
i
o
n
•
Re
c
o
n
c
i
l
i
a
t
i
o
n
9
Ef
f
e
c
t
i
v
e
Es
t
i
m
a
t
i
o
n
•
Me
t
h
o
d
o
l
o
g
y
•
In
f
o
r
m
a
t
i
o
n
•
Ca
l
c
u
l
a
t
i
o
n
9
9
9
*
Ef
f
e
c
t
i
v
e
Fi
n
a
n
c
i
a
l
Re
p
o
r
t
i
n
g
•
Ac
c
o
u
n
t
i
n
g
P
r
i
n
c
i
p
l
e
s
a
n
d
Di
s
c
l
o
s
u
r
e
•
Cl
o
s
i
n
g
t
h
e
B
o
o
k
s
•
Re
p
o
r
t
P
r
e
p
a
r
a
t
i
o
n
•
Ge
n
e
r
a
l
L
e
d
g
e
r
a
n
d
J
o
u
r
n
a
l
En
t
r
y
P
r
o
c
e
s
s
i
n
g
•
Ve
r
i
f
i
c
a
t
i
o
n
a
n
d
R
e
v
i
e
w
o
f
Re
s
u
l
t
s
9
9
9
*
Ef
f
e
c
t
i
v
e
Ex
p
e
n
d
i
t
u
r
e
s
•
Pu
r
c
h
a
s
i
n
g
•
Re
c
e
i
v
i
n
g
•
Ac
c
o
u
n
t
s
P
a
y
a
b
l
e
a
n
d
C
a
s
h
Di
s
b
u
r
s
e
m
e
n
t
9
9
9
9
Ef
f
e
c
t
i
v
e
A
Un
d
e
r
s
t
a
n
d
t
h
e
P
r
o
c
e
s
s
C
Wa
l
k
-
t
h
r
o
u
g
h
B
Wh
a
t
C
a
n
G
o
W
r
o
n
g
?
D
Te
s
t
o
f
C
o
n
t
r
o
l
s
*S
u
b
s
t
a
n
t
i
v
e
o
n
l
y
12
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
EVA
L
U
A
T
I
O
N
O
F
KEY
PRO
C
E
S
S
E
S
(CO
N
T
I
N
U
E
D
)
Pr
o
c
e
s
s
F
u
n
c
t
i
o
n
A
B
C
D
Ou
r
A
s
s
e
s
s
m
e
n
t
Pa
y
r
o
l
l
•
At
t
e
n
d
a
n
c
e
R
e
p
o
r
t
i
n
g
•
Pa
y
r
o
l
l
A
c
c
o
u
n
t
i
n
g
a
n
d
P
r
o
c
e
s
s
i
n
g
•
Pa
y
r
o
l
l
D
i
s
b
u
r
s
e
m
e
n
t
s
9
Ef
f
e
c
t
i
v
e
Re
v
e
n
u
e
•
Bi
l
l
i
n
g
•
Ca
s
h
R
e
c
e
i
p
t
s
•
Re
v
e
n
u
e
R
e
c
o
g
n
i
t
i
o
n
•
Cu
t
o
f
f
9
9
9
9
Ef
f
e
c
t
i
v
e
Fi
x
e
d
A
s
s
e
t
s
•
Ph
y
s
i
c
a
l
C
u
s
t
o
d
y
•
As
s
e
t
a
n
d
C
o
n
s
t
r
u
c
t
i
o
n
i
n
P
r
o
c
e
s
s
A
c
c
o
u
n
t
i
n
g
•
Re
p
o
r
t
P
r
e
p
a
r
a
t
i
o
n
9
9
9
*
Ef
f
e
c
t
i
v
e
Gr
a
n
t
Co
m
p
l
i
a
n
c
e
•
Ac
c
e
p
t
a
n
c
e
•
Gr
a
n
t
O
v
e
r
s
i
g
h
t
•
Co
m
p
l
i
a
n
c
e
•
Re
p
o
r
t
i
n
g
•
Mo
n
i
t
o
r
i
n
g
•
Ac
c
o
u
n
t
i
n
g
•
Bi
l
l
i
n
g
a
n
d
C
o
l
l
e
c
t
i
o
n
9
9
9
9
Ef
f
e
c
t
i
v
e
A
Un
d
e
r
s
t
a
n
d
t
h
e
P
r
o
c
e
s
s
C
Wa
l
k
-
t
h
r
o
u
g
h
B
Wh
a
t
C
a
n
G
o
W
r
o
n
g
?
D
Te
s
t
o
f
C
o
n
t
r
o
l
s
*S
u
b
s
t
a
n
t
i
v
e
o
n
l
y
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
R
e
q
u
i
r
e
d
Co
m
m
u
n
i
c
a
t
i
o
n
s
14
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
REQ
U
I
R
E
D
COM
M
U
N
I
C
A
T
I
O
N
S
Au
d
i
t
o
r
’
s
R
e
s
p
o
n
s
i
b
i
l
i
t
i
e
s
U
n
d
e
r
Ge
n
e
r
a
l
l
y
A
c
c
e
p
t
e
d
A
u
d
i
t
i
n
g
St
a
n
d
a
r
d
s
(
G
A
A
S
)
Th
e
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
a
r
e
t
h
e
r
e
s
p
o
n
s
i
b
i
l
i
t
y
o
f
m
a
n
a
g
e
m
e
n
t
.
O
u
r
au
d
i
t
w
a
s
d
e
s
i
g
n
e
d
i
n
a
c
c
o
r
d
a
n
c
e
w
i
t
h
a
u
d
i
t
i
n
g
s
t
a
n
d
a
r
d
s
g
e
n
e
r
a
l
l
y
ac
c
e
p
t
e
d
i
n
t
h
e
U
n
i
t
e
d
S
t
a
t
e
s
o
f
A
m
e
r
i
c
a
,
a
n
d
p
r
o
v
i
d
e
f
o
r
re
a
s
o
n
a
b
l
e
,
r
a
t
h
e
r
t
h
a
n
a
b
s
o
l
u
t
e
,
a
s
s
u
r
a
n
c
e
t
h
a
t
t
h
e
f
i
n
a
n
c
i
a
l
st
a
t
e
m
e
n
t
s
a
r
e
f
r
e
e
o
f
m
a
t
e
r
i
a
l
m
i
s
s
t
a
t
e
m
e
n
t
.
W
e
w
e
r
e
e
n
g
a
g
e
d
t
o
pe
r
f
o
r
m
o
u
r
a
u
d
i
t
i
n
a
c
c
o
r
d
a
n
c
e
w
i
t
h
t
h
e
s
t
a
n
d
a
r
d
s
o
f
t
h
e
a
c
c
o
u
n
t
i
n
g
pr
i
n
c
i
p
l
e
s
g
e
n
e
r
a
l
l
y
a
c
c
e
p
t
e
d
i
n
t
h
e
U
n
i
t
e
d
S
t
a
t
e
s
o
f
A
m
e
r
i
c
a
.
Si
g
n
i
f
i
c
a
n
t
A
c
c
o
u
n
t
i
n
g
P
o
l
i
c
i
e
s
Ma
n
a
g
e
m
e
n
t
h
a
s
t
h
e
r
e
s
p
o
n
s
i
b
i
l
i
t
y
f
o
r
t
h
e
s
e
l
e
c
t
i
o
n
a
n
d
u
s
e
o
f
ap
p
r
o
p
r
i
a
t
e
a
c
c
o
u
n
t
i
n
g
p
o
l
i
c
i
e
s
.
I
n
a
c
c
o
r
d
a
n
c
e
w
i
t
h
t
h
e
t
e
r
m
s
o
f
o
u
r
en
g
a
g
e
m
e
n
t
l
e
t
t
e
r
,
w
e
w
i
l
l
a
d
v
i
s
e
m
a
n
a
g
e
m
e
n
t
a
b
o
u
t
t
h
e
ap
p
r
o
p
r
i
a
t
e
n
e
s
s
o
f
a
c
c
o
u
n
t
i
n
g
p
o
l
i
c
i
e
s
a
n
d
t
h
e
i
r
a
p
p
l
i
c
a
t
i
o
n
.
T
h
e
si
g
n
i
f
i
c
a
n
t
a
c
c
o
u
n
t
i
n
g
p
o
l
i
c
i
e
s
u
s
e
d
b
y
m
a
n
a
g
e
m
e
n
t
a
r
e
d
e
s
c
r
i
b
e
d
i
n
th
e
n
o
t
e
s
t
o
t
h
e
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
.
Au
d
i
t
o
r
’
s
J
u
d
g
m
e
n
t
s
A
b
o
u
t
t
h
e
Qu
a
l
i
t
y
o
f
A
c
c
o
u
n
t
i
n
g
Pr
i
n
c
i
p
l
e
s
We
d
i
s
c
u
s
s
o
u
r
j
u
d
g
m
e
n
t
s
a
b
o
u
t
t
h
e
q
u
a
l
i
t
y
,
n
o
t
j
u
s
t
t
h
e
a
c
c
e
p
t
a
b
i
l
i
t
y
,
of
a
c
c
o
u
n
t
i
n
g
p
r
i
n
c
i
p
l
e
s
s
e
l
e
c
t
e
d
b
y
m
a
n
a
g
e
m
e
n
t
,
t
h
e
c
o
n
s
i
s
t
e
n
c
y
o
f
th
e
i
r
a
p
p
l
i
c
a
t
i
o
n
,
a
n
d
t
h
e
c
l
a
r
i
t
y
a
n
d
c
o
m
p
l
e
t
e
n
e
s
s
o
f
t
h
e
f
i
n
a
n
c
i
a
l
st
a
t
e
m
e
n
t
s
,
w
h
i
c
h
i
n
c
l
u
d
e
r
e
l
a
t
e
d
d
i
s
c
l
o
s
u
r
e
s
.
We
h
a
v
e
r
e
v
i
e
w
e
d
t
h
e
s
i
g
n
i
f
i
c
a
n
t
ac
c
o
u
n
t
i
n
g
p
o
l
i
c
i
e
s
a
d
o
p
t
e
d
b
y
t
h
e
Co
u
n
t
y
a
n
d
h
a
v
e
d
e
t
e
r
m
i
n
e
d
t
h
a
t
th
e
s
e
p
o
l
i
c
i
e
s
a
r
e
a
c
c
e
p
t
a
b
l
e
ac
c
o
u
n
t
i
n
g
p
o
l
i
c
i
e
s
.
Au
d
i
t
A
d
j
u
s
t
m
e
n
t
s
We
a
r
e
r
e
q
u
i
r
e
d
t
o
i
n
f
o
r
m
t
h
e
C
o
u
n
t
y
’
s
o
v
e
r
s
i
g
h
t
b
o
d
y
a
b
o
u
t
ad
j
u
s
t
m
e
n
t
s
a
r
i
s
i
n
g
f
r
o
m
t
h
e
a
u
d
i
t
(
w
h
e
t
h
e
r
r
e
c
o
r
d
e
d
o
r
n
o
t
)
t
h
a
t
co
u
l
d
i
n
o
u
r
j
u
d
g
m
e
n
t
e
i
t
h
e
r
i
n
d
i
v
i
d
u
a
l
l
y
o
r
i
n
t
h
e
a
g
g
r
e
g
a
t
e
h
a
v
e
a
si
g
n
i
f
i
c
a
n
t
e
f
f
e
c
t
o
n
t
h
e
e
n
t
i
t
y
’
s
f
i
n
a
n
c
i
a
l
r
e
p
o
r
t
i
n
g
p
r
o
c
e
s
s
.
W
e
a
l
s
o
ar
e
r
e
q
u
i
r
e
d
t
o
i
n
f
o
r
m
t
h
e
C
o
u
n
t
y
’
s
o
v
e
r
s
i
g
h
t
b
o
d
y
a
b
o
u
t
u
n
a
d
j
u
s
t
e
d
au
d
i
t
d
i
f
f
e
r
e
n
c
e
s
t
h
a
t
w
e
r
e
d
e
t
e
r
m
i
n
e
d
b
y
m
a
n
a
g
e
m
e
n
t
t
o
b
e
in
d
i
v
i
d
u
a
l
l
y
a
n
d
i
n
t
h
e
a
g
g
r
e
g
a
t
e
,
i
m
m
a
t
e
r
i
a
l
.
Th
e
r
e
w
e
r
e
n
o
r
e
c
o
r
d
e
d
o
r
un
a
d
j
u
s
t
e
d
a
u
d
i
t
a
d
j
u
s
t
m
e
n
t
s
f
o
r
th
e
C
o
u
n
t
y
’
s
a
u
d
i
t
.
15
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
Fr
a
u
d
a
n
d
I
l
l
e
g
a
l
A
c
t
s
We
a
r
e
r
e
q
u
i
r
e
d
t
o
r
e
p
o
r
t
t
o
t
h
e
C
o
u
n
t
y
’
s
o
v
e
r
s
i
g
h
t
b
o
d
y
a
n
y
fr
a
u
d
a
n
d
i
l
l
e
g
a
l
a
c
t
s
i
n
v
o
l
v
i
n
g
s
e
n
i
o
r
m
a
n
a
g
e
m
e
n
t
a
n
d
f
r
a
u
d
an
d
i
l
l
e
g
a
l
a
c
t
s
(
w
h
e
t
h
e
r
c
a
u
s
e
d
b
y
s
e
n
i
o
r
m
a
n
a
g
e
m
e
n
t
o
r
o
t
h
e
r
em
p
l
o
y
e
e
s
)
t
h
a
t
c
a
u
s
e
a
m
a
t
e
r
i
a
l
m
i
s
s
t
a
t
e
m
e
n
t
o
f
t
h
e
f
i
n
a
n
c
i
a
l
st
a
t
e
m
e
n
t
s
.
Ou
r
p
r
o
c
e
d
u
r
e
s
i
d
e
n
t
i
f
i
e
d
n
o
in
s
t
a
n
c
e
s
o
f
f
r
a
u
d
o
r
i
l
l
e
g
a
l
ac
t
s
.
Ma
t
e
r
i
a
l
W
e
a
k
n
e
s
s
e
s
i
n
In
t
e
r
n
a
l
C
o
n
t
r
o
l
We
a
r
e
r
e
q
u
i
r
e
d
t
o
c
o
m
m
u
n
i
c
a
t
e
a
l
l
s
i
g
n
i
f
i
c
a
n
t
d
e
f
i
c
i
e
n
c
i
e
s
i
n
th
e
C
o
u
n
t
y
’
s
s
y
s
t
e
m
o
f
i
n
t
e
r
n
a
l
c
o
n
t
r
o
l
s
,
w
h
e
t
h
e
r
o
r
n
o
t
t
h
e
y
a
r
e
al
s
o
m
a
t
e
r
i
a
l
w
e
a
k
n
e
s
s
e
s
.
Ot
h
e
r
I
n
f
o
r
m
a
t
i
o
n
i
n
Do
c
u
m
e
n
t
s
C
o
n
t
a
i
n
i
n
g
Au
d
i
t
e
d
F
i
n
a
n
c
i
a
l
S
t
a
t
e
m
e
n
t
s
No
n
e
.
Di
s
a
g
r
e
e
m
e
n
t
s
w
i
t
h
Ma
n
a
g
e
m
e
n
t
o
n
F
i
n
a
n
c
i
a
l
Ac
c
o
u
n
t
i
n
g
a
n
d
R
e
p
o
r
t
i
n
g
Ma
t
t
e
r
s
No
n
e
.
REQ
U
I
R
E
D
COM
M
U
N
I
C
A
T
I
O
N
S
(CO
N
T
I
N
U
E
D
)
16
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
Se
r
i
o
u
s
D
i
f
f
i
c
u
l
t
i
e
s
E
n
c
o
u
n
t
e
r
e
d
i
n
P
e
r
f
o
r
m
i
n
g
t
h
e
Au
d
i
t
No
n
e
.
Ma
j
o
r
I
s
s
u
e
s
D
i
s
c
u
s
s
e
d
w
i
t
h
M
a
n
a
g
e
m
e
n
t
P
r
i
o
r
t
o
Ac
c
e
p
t
a
n
c
e
No
n
e
.
Ma
n
a
g
e
m
e
n
t
R
e
p
r
e
s
e
n
t
a
t
i
o
n
s
We
r
e
c
e
i
v
e
d
c
e
r
t
a
i
n
w
r
i
t
t
e
n
r
e
p
r
e
s
e
n
t
a
t
i
o
n
s
f
r
o
m
m
a
n
a
g
e
m
e
n
t
as
p
a
r
t
o
f
t
h
e
c
o
m
p
l
e
t
i
o
n
o
f
t
h
e
a
u
d
i
t
.
Co
n
s
u
l
t
a
t
i
o
n
w
i
t
h
O
t
h
e
r
A
c
c
o
u
n
t
a
n
t
s
To
o
u
r
k
n
o
w
l
e
d
g
e
,
t
h
e
r
e
w
e
r
e
n
o
c
o
n
s
u
l
t
a
t
i
o
n
s
w
i
t
h
o
t
h
e
r
ac
c
o
u
n
t
a
n
t
s
s
i
n
c
e
o
u
r
a
p
p
o
i
n
t
m
e
n
t
a
s
t
h
e
C
o
u
n
t
y
’
s
i
n
d
e
p
e
n
d
e
n
t
pu
b
l
i
c
a
c
c
o
u
n
t
a
n
t
s
.
In
d
e
p
e
n
d
e
n
c
e
As
p
a
r
t
o
f
o
u
r
c
l
i
e
n
t
a
c
c
e
p
t
a
n
c
e
p
r
o
c
e
s
s
,
w
e
g
o
t
h
r
o
u
g
h
a
pr
o
c
e
s
s
t
o
e
n
s
u
r
e
w
e
a
r
e
i
n
d
e
p
e
n
d
e
n
t
o
f
t
h
e
C
o
u
n
t
y
.
W
e
a
r
e
in
d
e
p
e
n
d
e
n
t
o
f
t
h
e
C
o
u
n
t
y
.
No
n
-
a
t
t
e
s
t
S
e
r
v
i
c
e
s
We
a
s
s
i
s
t
w
i
t
h
t
h
e
d
r
a
f
t
i
n
g
o
f
t
h
e
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
a
n
d
dr
a
f
t
i
n
g
t
h
e
F
e
d
e
r
a
l
F
o
r
m
9
9
0
’
s
.
A
l
l
i
n
f
o
r
m
a
t
i
o
n
n
e
e
d
e
d
f
o
r
t
h
e
fi
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
a
n
d
9
9
0
’
s
a
r
e
p
r
o
v
i
d
e
d
b
y
m
a
n
a
g
e
m
e
n
t
.
Th
e
s
e
s
e
r
v
i
c
e
s
d
o
n
o
t
i
m
p
a
i
r
o
u
r
i
n
d
e
p
e
n
d
e
n
c
e
.
REQ
U
I
R
E
D
COM
M
U
N
I
C
A
T
I
O
N
S
(CO
N
T
I
N
U
E
D
)
17
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
Ou
r
R
e
s
p
o
n
s
i
b
i
l
i
t
y
R
e
l
a
t
e
d
t
o
F
r
a
u
d
•
Pl
a
n
a
n
d
p
e
r
f
o
r
m
t
h
e
a
u
d
i
t
t
o
o
b
t
a
i
n
r
e
a
s
o
n
a
b
l
e
a
s
s
u
r
a
n
c
e
t
h
a
t
t
h
e
r
e
i
s
n
o
m
a
t
e
r
i
a
l
m
i
s
s
t
a
t
e
m
e
n
t
c
a
u
s
e
d
by
e
r
r
o
r
o
r
f
r
a
u
d
;
•
Co
m
p
l
y
w
i
t
h
G
A
A
S
A
U
-
C
2
4
0
“
C
o
n
s
i
d
e
r
a
t
i
o
n
o
f
F
r
a
u
d
i
n
a
F
i
n
a
n
c
i
a
l
S
t
a
t
e
m
e
n
t
A
u
d
i
t
”
;
•
Ap
p
r
o
a
c
h
a
l
l
a
u
d
i
t
s
w
i
t
h
a
n
u
n
d
e
r
s
t
a
n
d
i
n
g
t
h
a
t
f
r
a
u
d
c
o
u
l
d
o
c
c
u
r
i
n
a
n
y
e
n
t
i
t
y
,
a
t
a
n
y
t
i
m
e
,
b
y
a
n
y
o
n
e
;
an
d
•
Pe
r
f
o
r
m
m
a
n
d
a
t
o
r
y
p
r
o
c
e
d
u
r
e
s
r
e
q
u
i
r
e
d
b
y
G
A
A
S
a
n
d
o
u
r
f
i
r
m
p
o
l
i
c
i
e
s
.
Ex
a
m
p
l
e
s
o
f
P
r
o
c
e
d
u
r
e
s
P
e
r
f
o
r
m
e
d
•
Di
s
c
u
s
s
t
h
o
u
g
h
t
s
a
n
d
i
d
e
a
s
i
n
a
r
e
a
s
w
h
e
r
e
t
h
e
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
m
i
g
h
t
b
e
s
u
s
c
e
p
t
i
b
l
e
t
o
m
a
t
e
r
i
a
l
mi
s
s
t
a
t
e
m
e
n
t
d
u
e
t
o
f
r
a
u
d
;
•
Un
d
e
r
s
t
a
n
d
p
r
e
s
s
u
r
e
s
o
n
t
h
e
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
r
e
s
u
l
t
s
;
•
Un
d
e
r
s
t
a
n
d
t
h
e
t
o
n
e
a
n
d
c
u
l
t
u
r
e
o
f
t
h
e
o
r
g
a
n
i
z
a
t
i
o
n
;
•
Lo
o
k
f
o
r
u
n
u
s
u
a
l
o
r
u
n
e
x
p
e
c
t
e
d
t
r
a
n
s
a
c
t
i
o
n
s
,
r
e
l
a
t
i
o
n
s
h
i
p
s
,
o
r
p
r
o
c
e
d
u
r
e
s
;
•
Di
s
c
u
s
s
i
o
n
s
w
i
t
h
i
n
d
i
v
i
d
u
a
l
s
o
u
t
s
i
d
e
o
f
f
i
n
a
n
c
e
;
•
Ev
a
l
u
a
t
e
k
e
y
p
r
o
c
e
s
s
e
s
a
n
d
c
o
n
t
r
o
l
s
;
a
n
d
•
Co
n
s
i
d
e
r
i
n
f
o
r
m
a
t
i
o
n
g
a
t
h
e
r
e
d
t
h
r
o
u
g
h
o
u
t
t
h
e
a
u
d
i
t
.
REQ
U
I
R
E
D
COM
M
U
N
I
C
A
T
I
O
N
S
(CO
N
T
I
N
U
E
D
)
Our
R
e
s
o
•
Pla
n
a
n
d
y
e
r
r
o
r
•
Co
m
p
l
y
•
pp
r
o
a
c
•
er
f
o
r
m
Exa
m
le
s
o
•
Dis
c
u
s
s
t
18
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
RES
P
O
N
S
I
B
I
L
I
T
Y
F
O
R
MIT
I
G
A
T
I
N
G
FRA
U
D
Ma
n
a
g
e
m
e
n
t
:
CF
O
/
C
o
n
t
r
o
l
l
e
r
:
c
o
n
t
r
o
l
s
t
o
de
t
e
r
a
n
d
d
e
t
e
c
t
f
r
a
u
d
Ge
n
e
r
a
l
C
o
u
n
s
e
l
/
C
o
m
p
l
i
a
n
c
e
:
mo
n
i
t
o
r
i
n
g
Au
d
i
t
C
o
m
m
i
t
t
e
e
:
Ev
a
l
u
a
t
e
m
a
n
a
g
e
m
e
n
t
id
e
n
t
i
f
i
c
a
t
i
o
n
o
f
f
r
a
u
d
r
i
s
k
Ev
a
l
u
a
t
e
i
m
p
l
e
m
e
n
t
a
t
i
o
n
o
f
f
r
a
u
d
co
n
t
r
o
l
s
Re
i
n
f
o
r
c
e
“
t
o
n
e
a
t
t
h
e
t
o
p
”
Co
n
d
u
c
t
s
p
e
c
i
a
l
i
n
v
e
s
t
i
g
a
t
i
o
n
s
Ex
t
e
r
n
a
l
A
u
d
i
t
o
r
:
Ev
a
l
u
a
t
e
m
a
n
a
g
e
m
e
n
t
p
r
o
g
r
a
m
s
a
n
d
co
n
t
r
o
l
s
t
o
d
e
t
e
r
a
n
d
d
e
t
e
c
t
f
r
a
u
d
f
o
r
id
e
n
t
i
f
i
e
d
r
i
s
k
s
Re
a
s
o
n
a
b
l
e
a
s
s
u
r
a
n
c
e
t
h
a
t
f
i
n
a
n
c
i
a
l
st
a
t
e
m
e
n
t
s
a
r
e
f
r
e
e
o
f
m
a
t
e
r
i
a
l
mi
s
s
t
a
t
e
m
e
n
t
d
u
e
t
o
f
r
a
u
d
u
l
e
n
t
f
i
n
a
n
c
i
a
l
re
p
o
r
t
i
n
g
o
r
m
i
s
a
p
p
r
o
p
r
i
a
t
i
o
n
o
f
a
s
s
e
t
s
Co
m
p
l
i
a
n
c
e
w
i
t
h
f
r
a
u
d
s
t
a
n
d
a
r
d
(
S
A
S
9
9
)
Co
n
v
e
r
s
a
t
i
o
n
s
w
i
t
h
f
i
n
a
n
c
e
a
n
d
op
e
r
a
t
i
o
n
s
p
e
r
s
o
n
n
e
l
Di
s
a
g
g
r
e
g
a
t
e
d
a
n
a
l
y
t
i
c
s
Su
r
p
r
i
s
e
a
u
d
i
t
p
r
o
c
e
d
u
r
e
s
Jo
u
r
n
a
l
e
n
t
r
y
t
e
s
t
i
n
g
Re
v
e
n
u
e
&
As
s
e
t
s
Ob
t
a
i
n
e
d
b
y
Fr
a
u
d
Mi
s
a
p
p
r
o
p
r
i
a
t
i
o
n
of
A
s
s
e
t
s
Fr
a
u
d
u
l
e
n
t
Fi
n
a
n
c
i
a
l
Re
p
o
r
t
i
n
g
Co
s
t
s
&
Ex
p
e
n
s
e
s
Av
o
i
d
e
d
b
y
Fr
a
u
d
Fi
n
a
n
c
i
a
l
Mi
s
c
o
n
d
u
c
t
b
y
Me
m
b
e
r
(
s
)
o
f
Sr
.
M
a
n
a
g
e
m
e
n
t
of
t
h
e
B
o
a
r
d
Ex
p
e
n
d
i
t
u
r
e
s
&
Li
a
b
i
l
i
t
i
e
s
fo
r
a
n
I
m
p
r
o
p
e
r
Pu
r
p
o
s
e
19
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
REQ
U
I
R
E
D
COM
M
U
N
I
C
A
T
I
O
N
S
–
FRA
U
D
•
G
e
n
e
r
a
l
l
y
p
r
o
v
i
d
e
d
t
h
r
o
u
g
h
w
e
a
k
n
e
s
s
e
s
i
n
i
n
t
e
r
n
a
l
c
o
n
t
r
o
l
•
T
o
n
e
a
t
t
h
e
t
o
p
i
s
i
m
p
o
r
t
a
n
t
•
W
e
a
s
s
e
s
s
c
o
n
t
r
o
l
s
a
n
d
t
o
n
e
a
t
t
h
e
t
o
p
Op
p
o
r
t
u
n
i
t
y
•
P
r
e
s
s
u
r
e
c
a
n
b
e
i
m
p
o
s
e
d
d
u
e
t
o
e
c
o
n
o
m
i
c
t
r
o
u
b
l
e
s
,
p
e
r
s
o
n
a
l
v
i
c
e
s
a
n
d
un
r
e
a
l
i
s
t
i
c
d
e
a
d
l
i
n
e
s
a
n
d
p
e
r
f
o
r
m
a
n
c
e
g
o
a
l
s
•
T
h
e
r
e
a
r
e
i
n
c
r
e
a
s
e
d
p
r
e
s
s
u
r
e
s
d
u
e
t
o
e
c
o
n
o
m
y
a
n
d
m
i
n
i
m
a
l
s
a
l
a
r
y
i
n
c
r
e
a
s
e
s
Pr
e
s
s
u
r
e
•
I
n
d
i
v
i
d
u
a
l
s
d
e
v
e
l
o
p
a
j
u
s
t
i
f
i
c
a
t
i
o
n
f
o
r
t
h
e
i
r
f
r
a
u
d
u
l
e
n
t
a
c
t
i
v
i
t
i
e
s
•
I
n
c
r
e
a
s
e
d
r
a
t
i
o
n
a
l
i
z
a
t
i
o
n
d
u
e
t
o
m
i
n
i
m
a
l
s
a
l
a
r
y
i
n
c
r
e
a
s
e
s
a
n
d
l
e
s
s
p
e
r
s
o
n
n
e
l
Ra
t
i
o
n
a
l
i
z
a
t
i
o
n
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
Me
e
t
i
n
g
Y
o
u
r
Ex
p
e
c
t
a
t
i
o
n
s
21
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
SB
C
’
S
SER
V
I
C
E
PLE
D
G
E
T
O
YOU
We
w
i
l
l
c
o
n
s
i
s
t
e
n
t
l
y
d
e
l
i
v
e
r
a
Qu
a
l
i
t
y
P
r
o
d
u
c
t
an
d
Qu
a
l
i
t
y
S
e
r
v
i
c
e
so
t
h
a
t
w
e
h
a
v
e
t
h
e
op
p
o
r
t
u
n
i
t
y
t
o
e
s
t
a
b
l
i
s
h
a
Qu
a
l
i
t
y
R
e
l
a
t
i
o
n
s
h
i
p
wi
t
h
y
o
u
,
a
l
l
o
w
i
n
g
u
s
t
o
p
r
o
v
i
d
e
y
o
u
w
i
t
h
Qu
a
l
i
t
y
K
n
o
w
l
e
d
g
e
fo
r
y
o
u
r
c
o
n
t
i
n
u
a
l
s
u
c
c
e
s
s
.
O
n
l
y
a
f
t
e
r
w
e
h
a
v
e
p
r
o
v
i
d
e
d
y
o
u
w
i
t
h
t
h
e
kn
o
w
l
e
d
g
e
t
h
a
t
e
n
a
b
l
e
s
y
o
u
r
b
u
s
i
n
e
s
s
t
o
g
r
o
w
a
n
d
p
r
o
s
p
e
r
,
w
e
h
a
v
e
hi
t
t
h
e
b
u
l
l
s
e
y
e
!
Ou
r
c
o
m
m
i
t
m
e
n
t
t
o
y
o
u
i
s
t
h
e
e
x
e
c
u
t
i
o
n
o
f
o
u
r
Bu
l
l
s
e
y
e
P
h
i
l
o
s
o
p
h
y
.
We
e
x
e
c
u
t
e
t
h
i
s
p
h
i
l
o
s
o
p
h
y
f
o
r
ev
e
r
y
c
l
i
e
n
t
,
o
n
e
v
e
r
y
e
n
g
a
g
e
m
e
n
t
,
ev
e
r
y
t
i
m
e
.
22
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
ENG
A
G
E
M
E
N
T
TEA
M
CON
T
A
C
T
INF
O
R
M
A
T
I
O
N
Ch
r
i
s
L
e
h
m
a
n
En
g
a
g
e
m
e
n
t
P
a
r
t
n
e
r
Of
f
i
c
e
:
(
4
1
0
)
5
8
4
-
2
2
0
1
Mo
b
i
l
e
:
(
3
0
1
)
7
8
5
-
7
4
0
8
cl
e
h
m
a
n
@
s
b
a
n
d
c
o
m
p
a
n
y
.
c
o
m
Ex
e
c
u
t
i
v
e
A
s
s
i
s
t
a
n
t
:
Ti
n
a
R
i
l
e
y
Of
f
i
c
e
:
(
4
1
0
)
5
8
4
-
9
3
0
4
Em
a
i
l
:
t
r
i
l
e
y
@
s
b
a
n
d
c
o
m
p
a
n
y
.
c
o
m
rriiss
em
e
n
t
P
a
r
t
n
e
r
En
g
a
g
e
Ba
l
t
i
m
o
r
e
O
f
f
i
c
e
:
10
2
0
0
G
r
a
n
d
C
e
n
t
r
a
l
A
v
e
n
u
e
Su
i
t
e
2
5
0
Ow
i
n
g
s
M
i
l
l
s
,
M
D
2
1
1
1
7
41
0
.
5
8
4
.
0
0
6
0
Wa
s
h
i
n
g
t
o
n
,
D
C
O
f
f
i
c
e
:
12
0
0
G
S
t
r
e
e
t
,
N
W
Su
i
t
e
8
2
1
Wa
s
h
i
n
g
t
o
n
,
D
C
2
0
0
0
5
20
2
.
4
3
4
.
8
6
8
4
Ph
i
l
a
d
e
l
p
h
i
a
O
f
f
i
c
e
:
15
0
0
M
a
r
k
e
t
S
t
r
e
e
t
12
t
h
F
l
o
o
r
,
E
a
s
t
T
o
w
e
r
Ph
i
l
a
d
e
l
p
h
i
a
,
P
A
1
9
1
0
2
21
5
.
6
6
5
.
5
7
4
9
Ri
c
h
m
o
n
d
O
f
f
i
c
e
:
68
0
2
P
a
r
a
g
o
n
P
l
a
c
e
Su
i
t
e
4
1
0
Ri
c
h
m
o
n
d
,
V
A
2
3
2
3
0
80
4
.
4
4
1
.
6
0
0
0
So
u
t
h
F
l
o
r
i
d
a
O
f
f
i
c
e
:
40
0
0
H
o
l
l
y
w
o
o
d
Su
i
t
e
5
5
5
-
S
Ho
l
l
y
w
o
o
d
,
F
L
3
3
0
2
1
95
4
.
8
4
3
.
3
4
7
7
K
n
o
w
l
e
d
g
e
Ã
Q
u
a
l
i
t
y
Ã
C
l
i
e
n
t
S
e
r
v
i
c
e
Open Session Item
SUBJECT: FY2021 Year-end Review – General Fund
PRESENTATION DATE: November 16, 2021
PRESENTATION BY: Sara Greaves, Chief Financial Officer
RECOMMENDED MOTION:For informational purposes only
REPORT-IN-BRIEF: Presentation on FY21 General Fund Results.
DISCUSSION: Two large budget adjustments occurred during the year as a result of Income Tax
revenue:
- February $10M
- August $19M
These adjustments supported multiple capital projects in need of funding. In addition, a contribution
of $7M was provided to the County’s pension fund.
After all transfers and adjustments, the General Fund ended the year with a $5.6M surplus which
contributed to reserves. The county’s reserves increased from 20.5% to 21.1%.
FISCAL IMPACT: N/A
CONCURRENCES: Not applicable
ALTERNATIVES: Not Applicable
ATTACHMENTS: Power Point, FY2021 Financial Statements
AUDIO/VISUAL NEEDS: Not applicable
Board of County Commissioners of Washington County, Maryland
Agenda Report Form
Bu
d
g
e
t
&
F
i
n
a
n
c
e
FY
2
0
2
1
G
e
n
e
r
a
l
F
u
n
d
R
e
v
i
e
w
Ge
n
e
r
a
l
F
u
n
d
B
u
d
g
e
t
Bu
d
g
e
t
a
n
d
F
i
n
a
n
c
e
Ye
a
r
E
n
d
R
e
v
i
e
w
1
$2
3
8
,
3
0
6
,
3
1
0
$2
8
7
,
5
6
2
,
1
0
9
$4
9
,
2
5
5
,
7
9
9
Or
i
g
i
n
a
l
B
u
d
g
e
t
*A
d
j
u
s
t
m
e
n
t
s
Fi
n
a
l
B
u
d
g
e
t
*$
2
9
M
r
e
l
a
t
e
d
t
o
i
n
c
o
m
e
t
a
x
;
$
2
0
.
3
M
r
e
l
a
t
e
d
t
o
g
r
a
n
t
s
Ge
n
e
r
a
l
F
u
n
d
A
d
j
u
s
t
m
e
n
t
s
Bu
d
g
e
t
a
n
d
F
i
n
a
n
c
e
Ye
a
r
E
n
d
R
e
v
i
e
w
2
M
r
t
s
n
Fe
b
r
u
a
r
y
$1
0
M
Au
g
u
s
t
$1
9
M
Ad
j
u
s
t
m
e
n
t
s
t
o
t
h
e
B
u
d
g
e
t
Bu
d
g
e
t
a
n
d
F
i
n
a
n
c
e
Ye
a
r
E
n
d
R
e
v
i
e
w
3
•
P
a
v
e
m
e
n
t
M
a
i
n
t
e
n
a
n
c
e
a
n
d
R
e
h
a
b
$
2
.
1
M
•
P
o
l
i
c
e
F
i
r
e
a
n
d
E
M
S
T
r
a
i
n
i
n
g
F
a
c
i
l
i
t
y
$
1
.
4
M
•
R
o
o
f
R
e
p
a
i
r
s
$
1
.
3
M
•
H
i
g
h
w
a
y
E
q
u
i
p
m
e
n
t
$
1
.
3
M
•
B
o
a
r
d
o
f
E
d
u
c
a
t
i
o
n
S
m
i
t
h
s
b
u
r
g
R
o
o
f
$
1
.
1
M
•
S
y
s
t
e
m
i
c
B
u
i
l
d
i
n
g
R
e
p
a
i
r
s
$
1
M
•
S
t
o
r
m
w
a
t
e
r
R
e
t
r
o
f
i
t
s
$
5
0
0
K
•
L
a
w
e
n
f
o
r
c
e
m
e
n
t
v
e
h
i
c
l
e
s
$
5
0
0
K
•
E
m
e
r
g
e
n
c
y
S
e
r
v
i
c
e
s
V
e
h
i
c
l
e
s
$
2
2
5
K
Bu
d
g
e
t
A
d
j
u
s
t
m
e
n
t
1
-
$
1
0
M
Bu
d
g
e
t
a
n
d
F
i
n
a
n
c
e
Ye
a
r
E
n
d
R
e
v
i
e
w
4
•
P
2
5
R
a
d
i
o
I
n
f
r
a
s
t
r
u
c
t
u
r
e
T
o
w
e
r
P
r
o
j
e
c
t
$
8
M
•
B
o
a
r
d
o
f
E
d
u
c
a
t
i
o
n
$
4
M
•
C
o
u
n
t
y
P
e
n
s
i
o
n
$
7
M
Ad
j
u
s
t
m
e
n
t
2
-
$
1
9
M
Ad
j
u
s
t
m
e
n
t
s
t
o
t
h
e
B
u
d
g
e
t
Bu
d
g
e
t
a
n
d
F
i
n
a
n
c
e
Ye
a
r
E
n
d
R
e
v
i
e
w
5
In
c
o
m
e
T
a
x
A
d
j
u
s
t
m
e
n
t
s
Wh
a
t
c
o
n
t
r
i
b
u
t
e
d
t
o
t
h
e
I
n
c
o
m
e
T
a
x
a
d
j
u
s
t
m
e
n
t
s
?
Ta
x
R
a
t
e
p
r
o
j
e
c
t
i
o
n
s
c
o
m
p
a
r
e
d
t
o
a
p
p
r
o
v
e
d
b
u
d
g
e
t
In
c
o
m
e
t
a
x
o
n
u
n
e
m
p
l
o
y
m
e
n
t
Fe
b
r
u
a
r
y
D
i
s
t
r
i
b
u
t
i
o
n
Ad
d
i
t
i
o
n
a
l
d
i
s
p
a
r
i
t
y
g
r
a
n
t
FY
2
0
2
1
G
e
n
e
r
a
l
F
u
n
d
Re
v
e
n
u
e
s
Ex
p
e
n
d
i
t
u
r
e
s
Ne
t
(
R
e
s
e
r
v
e
s
)
$29
4
,
9
9
8
,
0
6
6
$2
8
9
,
3
5
8
,
7
6
0
$5,
6
3
9
,
3
0
6
Bu
d
g
e
t
a
n
d
F
i
n
a
n
c
e
Ye
a
r
E
n
d
R
e
v
i
e
w
6
Ge
n
e
r
a
l
F
u
n
d
C
a
s
h
R
e
s
e
r
v
e
Bu
d
g
e
t
a
n
d
F
i
n
a
n
c
e
Ye
a
r
E
n
d
R
e
v
i
e
w
7
FY
2
0
$5
2
.
3
M
o
r
20
.
4
9
%
FY
2
1
$5
7
.
7
M
o
r
21
.
1
1
%
FY
2
0
2
1
R
e
v
e
n
u
e
H
i
g
h
l
i
g
h
t
s
Bu
d
g
e
t
a
n
d
F
i
n
a
n
c
e
Ye
a
r
E
n
d
R
e
v
i
e
w
8
Si
g
n
i
f
i
c
a
n
t
R
e
v
e
n
u
e
s
o
v
e
r
/
(
u
n
d
e
r
)
f
i
n
a
l
bu
d
g
e
t
Pe
r
s
o
n
a
l
P
r
o
p
e
r
t
y
T
a
x
1
.
3
M
In
c
o
m
e
T
a
x
1
.
8
M
Re
c
o
r
d
a
t
i
o
n
T
a
x
5
.
0
M
Ot
h
e
r
(
0
.
7
)
M
To
t
a
l
7
.
4
M
FY
2
0
2
1
E
x
p
e
n
d
i
t
u
r
e
H
i
g
h
l
i
g
h
t
s
Bu
d
g
e
t
a
n
d
F
i
n
a
n
c
e
Ye
a
r
E
n
d
R
e
v
i
e
w
9
Si
g
n
i
f
i
c
a
n
t
E
x
p
e
n
d
i
t
u
r
e
s
(
o
v
e
r
)
/
u
n
d
e
r
f
i
n
a
l
bu
d
g
e
t
Tr
a
n
s
f
e
r
t
o
C
a
p
i
t
a
l
(
9
.
0
)
M
Wa
g
e
s
a
v
i
n
g
s
1
.
4
M
Be
n
e
f
i
t
S
a
v
i
n
g
s
3
.
8
M
Op
e
r
a
t
i
n
g
s
a
v
i
n
g
s
1
.
5
M
Ot
h
e
r
0
.
5
M
To
t
a
l
(
1
.
8
)
M
Bu
d
g
e
t
a
n
d
F
i
n
a
n
c
e
Ye
a
r
E
n
d
R
e
v
i
e
w
10
Up
c
o
m
i
n
g
E
x
p
e
n
d
i
t
u
r
e
s
Up
c
o
m
i
n
g
E
x
p
e
n
d
i
t
u
r
e
s
-
F
F
W
a
g
e
s
a
n
d
l
o
s
s
o
f
S
A
F
E
R
g
r
a
n
t
-
$
3
M
-
I
n
f
l
a
t
i
o
n
a
t
6
%
,
p
r
e
p
a
r
e
f
o
r
i
n
c
r
e
a
s
e
d
c
o
s
t
s
,
b
o
t
h
op
e
r
a
t
i
n
g
a
n
d
c
a
p
i
t
a
l
-
Mi
n
i
m
u
m
w
a
g
e
i
n
c
r
e
a
s
e
s
t
o
$
1
5
a
n
h
o
u
r
b
y
2
0
2
5
-
I
n
f
r
a
s
t
r
u
c
t
u
r
e
m
a
i
n
t
e
n
a
n
c
e
-
P
u
b
l
i
c
S
a
f
e
t
y
T
r
a
i
n
i
n
g
C
e
n
t
e
r
b
u
i
l
d
o
u
t
Bu
d
g
e
t
a
n
d
F
i
n
a
n
c
e
Ye
a
r
E
n
d
R
e
v
i
e
w
11
FY
2
1
T
r
a
n
s
f
e
r
Wh
a
t
c
a
n
w
e
d
o
w
i
t
h
t
h
e
$
9
m
i
l
l
i
o
n
t
r
a
n
s
f
e
r
r
e
d
to
C
I
P
i
n
F
Y
2
1
?
Pe
n
s
i
o
n
Re
d
u
c
e
d
e
b
t
f
o
r
F
Y
2
2
o
r
F
Y
2
3
Ca
p
i
t
a
l
P
r
o
j
e
c
t
s
De
f
e
r
r
e
d
m
a
i
n
t
e
n
a
n
c
e
Re
q
u
e
s
t
s
/
F
e
e
d
b
a
c
k
Bu
d
g
e
t
a
n
d
F
i
n
a
n
c
e
Ye
a
r
E
n
d
R
e
v
i
e
w
12
•
Co
m
m
i
s
s
i
o
n
e
r
R
e
q
u
e
s
t
s
•
Fe
e
d
b
a
c
k
Th
a
n
k
y
o
u
Sa
r
a
G
r
e
a
v
e
s
,
C
.
P
.
A
.
Ch
i
e
f
F
i
n
a
n
c
i
a
l
O
f
f
i
c
e
r
Wa
s
h
i
n
g
t
o
n
C
o
u
n
t
y
,
M
D
(2
4
0
)
3
1
3
-
2
3
0
3
Co
n
n
e
c
t
w
i
t
h
u
s
ww
w
.
w
a
s
h
c
o
-md
.
n
e
t
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Financial Statements and Supplemental Schedules
Together with Reports of Independent Public Accountants
For the Year Ended June 30, 2021
JUNE 30, 2021
CONTENTS
REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS 1
MANAGEMENT’S DISCUSSION AND ANALYSIS 4
FINANCIAL STATEMENTS
Statement of Net Position 28
Statement of Activities 29
Balance Sheet – Governmental Funds 31
Reconciliation of Balance Sheet of Governmental Funds to Statement of Net Position 32
Statement of Revenue, Expenditures, and Changes in Fund Balances – Governmental Funds 33
Reconciliation of Statement of Revenue, Expenditures, and Changes in Fund Balances of
Governmental Funds to the Statement of Activities 34
Statement of Net Position – Proprietary Funds 35
Statement of Revenue, Expenses, and Changes in Net Position – Proprietary Funds 36
Statement of Cash Flows – Proprietary Funds 37
Statement of Net Position – Fiduciary Funds 38
Statement of Changes in Net Position – Fiduciary Funds 39
Notes to the Financial Statements 40
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Changes in Net OPEB Liability and Related Ratios
Schedule of OPEB Trust Fund Employer Contributions
Schedule of Changes in Pension Fund Net Pension Liability and Related Ratios –
General Employees’ Pension Fund
Schedule of General Employees’ Pension Fund Employer Contributions
Schedule of Changes in Pension Fund Net Pension Liability and Related Ratios –
Volunteer Length of Service Award Fund
Schedule of Volunteer Length of Service Award Fund Employer Contributions
114
115
116
117
118
119
COMBINING AND INDIVIDUAL FUND STATEMENTS
Combining Statements of Financial Schedules 120
Combining Balance Sheet – Non-Major Governmental Funds 122
Combining Statement of Revenue, Expenditures, and Changes in Fund Balances –
Non-Major Governmental Funds 123
Combining Statement of Net Position – Non-Major Proprietary Funds 124
Combining Statement of Revenue, Expenses, and Changes in Fund Net Position –
Non-Major Proprietary Funds 125
Combining Statement of Cash Flows – Non-Major Proprietary Funds 126
BUDGET AND ACTUAL SCHEDULE
Schedule of Revenue, Expenditures, and Changes in Fund Balance – Budget and Actual –
General Fund
128
OTHER SCHEDULE
Local Management Board – Schedule of Revenue and Expenditures- Regulatory Basis 133
10200 Grand Central Avenue • Suite 250 • Owings Mills • Maryland 21117 • P 410.584.0060 • F 410.584.0061
REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS
County Commissioners of Washington County
Hagerstown, Maryland
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the
business-type activities, the aggregate discretely presented component unit, each major fund, and
the aggregate remaining fund information of the County Commissioners of Washington County,
Maryland (the County) as of and for the year ended June 30, 2021, and the related notes to the
financial statements, which collectively comprise the County’s basic financial statements as
listed in the table of contents.
Management’s Responsibility for the Financial Statements
The County’s management is responsible for the preparation and fair presentation of these
financial statements in accordance with accounting principles generally accepted in the United
States of America; this includes the design, implementation, and maintenance of internal controls
relevant to the preparation and fair presentation of financial statements that are free from
material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express opinions on these basic financial statements based on our audit.
We did not audit the basic financial statements of the Board of Education of Washington County
(the Board). Those basic financial statements were audited by other auditors whose report
thereon has been furnished to us, and our opinion, insofar as it relates to the amounts included
for the component unit, is based solely on the report of the other auditors. We conducted our
audit in accordance with auditing standards generally accepted in the United States of America.
Those standards require that we plan and perform the audit to obtain reasonable assurance about
whether the basic financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the basic financial statements. The procedures selected depend on the auditor’s
judgment, including the assessment of the risks of material misstatement of the basic financial
statements, whether due to fraud or error. In making those risk assessments, the auditor considers
internal controls relevant to the entity’s preparation and fair presentation of the basic financial
statements in order to design audit procedures that are appropriate in the circumstances, but not
for the purpose of expressing an opinion on the effectiveness of the entity’s internal controls.
Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness
of accounting policies used and the reasonableness of significant accounting estimates made by
management, as well as evaluating the overall presentation of the basic financial statements.
2
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our audit opinions.
Opinions
In our opinion, based on our audit and the report of the other auditors, the basic financial
statements referred to above present fairly, in all material respects, the respective financial
position of the governmental activities, the business-type activities, the aggregate discretely
presented component unit, each major fund, and the aggregate remaining fund information, of
the County Commissioners of Washington County, Maryland, as of June 30, 2021, and the
respective changes in its financial position and, where applicable, cash flows thereof for the year
then ended in accordance with accounting principles generally accepted in the United States of
America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management’s discussion and analysis, schedule of changes in net OPEB liability and related
ratios, schedule of OPEB trust fund employer contributions, schedules of changes in pension fund
net pension liability and related ratios for the General Employees’ Pension Fund and Volunteer
Length of Service Award Fund, schedules of employer contributions for the General Employees’
Pension Fund and the Volunteer Length of Service Award Fund, and the budget and actual
schedule be presented to supplement the basic financial statements. Such information, although not
a part of the basic financial statements, is required by the Governmental Accounting Standards
Board, who considers it to be an essential part of financial reporting for placing the basic financial
statements in an appropriate operational, economic, or historical context. We have applied certain
limited procedures to the required supplementary information in accordance with auditing
standards generally accepted in the United States of America, which consisted of inquiries of
management about the methods of preparing the information and comparing the information for
consistency with management’s responses to our inquiries, the basic financial statements, and other
knowledge we obtained during our audit of the basic financial statements. We do not express an
opinion or provide any assurance on the information because the limited procedures do not provide
us with sufficient evidence to express an opinion or provide any assurance.
3
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the County’s basic financial statements. The accompanying combining and
individual fund statements and local management board schedule of revenue and expenditures
regulatory basis, as listed in the accompanying table of contents are presented for purposes of
additional analysis and are not a required part of the basic financial statements are presented for
purposes of additional analysis and are not a required part of the basic financial statements.
The accompanying combining and individual fund statements and local management board
schedules are the responsibility of management and were derived from and relate directly to the
underlying accounting and other records used to prepare the basic financial statements. Such
information has been subjected to the auditing procedures applied in the audit of the basic
financial statements and certain additional procedures, including comparing and reconciling such
information directly to the underlying accounting and other records used to prepare the basic
financial statements or to the basic financial statements themselves, and other additional
procedures in accordance with auditing standards generally accepted in the United States of
America. In our opinion, the accompanying combining and individual fund statements and local
management board schedule are fairly stated in all material respects in relation to the basic
financial statements as a whole.
Owings Mills, Maryland
October 27, 2021
2WKHU,QIRUPDWLRQ
4
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Washington County Government’s (the “County”) discussion and analysis is designed to: (a)
assist the reader in focusing on significant financial issues, (b) provide an overview of the
County’s financial activity, (c) identify changes in the County’s financial position (its ability to
address the next and subsequent years’ challenges), (d) identify any material deviations from the
financial plan (the approved budget), and (e) identify individual fund issues or concerns.
Since the Management’s Discussion and Analysis (MD&A) is designed to focus on the current
year’s activities, resulting changes and currently known facts please read it in conjunction with
the County’s financial statements presented herein.
This discussion and analysis is intended to serve as an introduction to the County’s basic
financial statements. The County’s basic financial statements are comprised of three
components: 1) government-wide financial statements, 2) fund financial statements, and 3)
notes to the financial statements. This report also contains 4) supplementary information in
addition to the basic financial statements themselves.
1) Government-wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad
overview of the County’s finances, in a manner similar to a private business. The
government-wide financial statements include a statement of net position and a statement
of activities.
The statement of net position presents information on the County’s entire assets and
liabilities, with the difference between the two reported as net position. Over time,
increases and decreases in net position may serve as a useful indicator of whether the
financial position of the County is improving or deteriorating.
The statement of activities presents information showing how the government’s net
position changed during the most recent fiscal year. All changes in net position are
reported as soon as the underlying event giving rise to the change occurs, regardless
of the timing of related cash flows. Thus, revenues and expenses are reported in this
statement for some items that will only result in cash flows in future fiscal periods
(e.g., uncollected taxes and earned but unused vacation leave).
Both of these financial statements distinguish functions of the County that are principally
supported by taxes and intergovernmental revenues (governmental activities) and activities
from other functions that are intended to recover all or a significant portion of their costs
through user fees and charges (business-type activities).
The governmental activities of the County include education, general government,
parks and recreation, public safety, courts, health and social services, and highway
maintenance.
5
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
The business-type activities of the County include airport, public golf course, public
transit, solid waste, and water quality operations.
The government-wide financial statements include not only the County (known as the
primary government), but also include the Washington County Board of Education as a
legally separate component unit and is reported separately from financial information
presented for the primary government itself.
The government-wide financial statements can be found on pages 28-30 of this report.
2) Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources
that have been segregated for specific activities or objectives. The County, like other state
and local governments, uses fund accounting to ensure and demonstrate compliance with
finance-related legal requirements. All of the funds of the County can be divided into
categories: governmental, proprietary, or fiduciary.
Governmental Funds. Governmental funds are used to account for the same
functions reported as governmental activities in the government-wide financial
statements. However, unlike the government-wide financial statements, governmental
fund financial statements focus on near-term inflows and outflows of spendable
resources, as well as on balances of spendable resources available at the end of the
fiscal year. Such information may be useful in evaluating a government’s near-term
financing requirements.
Because the focus of governmental funds is narrower than that of the government-
wide financial statements, it is useful to compare the information presented for
governmental funds with similar information presented for governmental activities in
the government-wide financial statements. By doing so, readers may better
understand the long-term impact of the government’s near-term financing decisions.
Both the governmental fund balance sheet and the governmental fund statement of
revenues, expenditures, and changes in fund balances provide a reconciliation to
facilitate this comparison between governmental funds and governmental activities.
The County maintains 11 individual governmental funds. Information is presented
separately in the governmental fund balance sheet and in the governmental fund
statement of revenues, expenditures, and changes in fund balances for the General,
Capital Improvement, Grant Management, Cascade Town Centre, Inmate Welfare,
Contraband, Agricultural Education, Gaming, Land Preservation, HEPMPO, and
Hotel Rental Tax funds.
The County adopts an annual appropriated budget for all of its governmental and
proprietary fund budgets.
6
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
The basic governmental fund financial statements can be found on pages 31-34 of this
report.
Proprietary Funds. When the County charges customers for a service it provides,
whether to outside customers or to other units of government, these services are
generally reported in proprietary funds. Proprietary funds are reported in the same
way that all activities are reported in the statement of net position and the statement
of Revenue, Expenses and Changes in Net Position. Proprietary funds are comprised
of two types: 1) Enterprise funds and 2) Internal service funds. The County uses
enterprise funds to account for its airport, public golf course, public transit, solid
waste, and water quality operations. Internal service funds are used to report an
activity that provides supplies and services for the government’s other programs and
activities. The County does not utilize an internal service fund.
Proprietary funds provide the same type of information as the government-wide financial
statements, only in more detail.
The basic proprietary fund financial statements can be found on pages 35-37 of this report.
Fiduciary Funds. Fiduciary funds are used to account for resources held for the
benefit of parties outside the government. Fiduciary funds are not reflected in the
government-wide financial statement because the resources of those funds are not
available to support the County’s own programs. The accounting used for fiduciary
funds is similar to proprietary funds.
The basic fiduciary fund financial statements can be found on pages 38-39 of this report.
3) Notes to the Financial Statements
The notes to the financial statements provide additional information that is essential to a
full understanding of the data provided in the government-wide and fund financial
statements. The notes to the financial statements can be found on pages 40-109 of this
report.
4) Supplementary Information
In addition to the basic financial statements and accompanying notes, this report also
presents certain required supplementary information concerning the County’s progress in
funding its obligation to provide pension benefits to its employees and includes budgetary
comparison schedules for the general fund.
In addition to this MD&A, required supplementary information can be found on page 11-11
of this report.
7
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Financial Analysis on Government-Wide Financial Statements
As noted earlier, net position may serve over time as a useful indicator of a government’s
financial position. In the case of the County, assets and deferred outflows of resources exceeded
liabilities and deferred inflows of resources by $602.0 million as of the close of the most recent
fiscal year.
Washington County, Maryland
Net Position
(Government-Wide)
Governmental Activities Business-type Activities Total
Total
Percent
Chan e
2021 2020 2021 2020 2021 2020
Current and other assets $256,163,513 $192,715,268 $43,299,630 $38,970,738 $299,463,143 $231,686,006 29.45%
Capital assets 450,204,949 440,315,723 255,414,510 253,415,686 705,619,459 693,731,409 1.71%
Total Assets 706,368,462 633,030,991 298,714,140 292,386,424 1,005,082,602 925,417,415 8.61%
Deferred Outflow of Resources 3,838,347 15,812,977 516,140 414,744 4,354,487 16,227,721 (73.17%)
Current and other liabilities 57,426,148 44,458,868 8,854,793 8,368,865 66,280,941 52,827,733 25.47%
Long-term liabilities 224,868,431 261,095,891 57,843,071 60,219,032 282,711,502 321,314,923 (12.01%)
Total Liabilities 282,294,579 305,554,759 66,697,864 68,587,897 348,992,443 374,142,656 (6.72%)
Deferred Inflow of Resources 37,045,725 14,155,635 21,446,163 22,246,165 58,491,888 36,401,800 60.68%
Net Investment in Capital Assets 360,482,566 356,047,102 217,849,212 213,907,220 578,331,778 569,954,322 1.47%
Restricted Net Assets 31,382,483 26,599,017 7,890,861 8,117,219 39,273,344 34,716,236 13.13%
Unrestricted Net Assets (998,544) (53,512,545) (14,653,820) (20,057,333) (15,652,364) (73,569,878) (78.72%)
Total Net Position $390,866,505 $329,133,574 $211,086,253 $201,967,106 $601,952,758 $531,100,680 13.34%
The largest portion of the County’s net position reflects its investments in capital assets (e.g.,
land, roads, and bridges); less related outstanding debt used to acquire those assets in the amount
of $578.3 million. The County uses these capital assets to provide services to citizens;
consequently, these assets are not available for future spending. Although the County’s
investment in its capital assets is reported net of related debt, it should be noted that the resources
needed to repay this debt must be provided from other sources, since the capital assets
themselves cannot be used to liquidate these liabilities. An additional portion of the County’s net
position, $39.3 million, represents resources that are subject to external restrictions on how they
may be used. The remaining portion is unrestricted net assets of ($15.7) million.
Unrestricted net assets in governmental activities have been reduced by $44.5 million in long-
term debt, resulting in unrestricted net assets of ($1.0) million. This long-term debt was incurred
8
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
by the County’s general fund for the purpose of capital asset acquisition for the Board of
Education of $39.5 million and Hagerstown Community College of $5.0 million. The capital
assets acquired with these bonds are not reflected in the County’s primary government financial
statements.
Washington County, Maryland
Change in Net Position
(Government-Wide)
Governmental Activities Business-type Activities Total
2021 2020 2021 2020 2021 2020
Program Revenues:
Charges for Services $8,261,913 $7,369,104 $25,782,767 $23,947,279 $34,044,680 $31,316,383
Operating Grants and Contributions 27,673,612 10,523,916 3,480,751 2,007,634 31,154,363 12,531,550
Capital Grants and Contributions 8,459,831 13,020,604 11,839,311 6,041,641 20,299,142 19,062,245
General Revenues:
Property Taxes 133,490,152 130,183,505 - - 133,490,152 130,183,505
Local Taxes 146,674,462 113,496,232 - - 146,674,462 113,496,232
Other 4,428,418 4,229,820 123,470 372,533 4,551,888 4,602,353
Total Revenues 328,988,388 278,823,181 41,226,299 32,369,087 370,214,687 311,192,268
Program Expenses:
General Government 28,575,774 38,552,091 - - 28,575,774 38,552,091
Public Safety 61,670,985 63,008,479 - - 61,670,985 63,008,479
Health 2,339,270 2,339,270 - - 2,339,270 2,339,270
Social Services 435,560 435,560 - - 435,560 435,560
Education 115,766,280 120,725,832 - - 115,766,280 120,725,832
Parks and Recreation 7,235,708 7,356,435 - - 7,235,708 7,356,435
Natural Resources 3,202,083 1,674,571 - - 3,202,083 1,674,571
Community Promotion 21,299,691 3,831,261 - - 21,299,691 3,831,261
Highways and Streets 19,864,939 21,702,882 - - 19,864,939 21,702,882
Interest on Long-term Debt 4,569,476 4,737,036 - - 4,569,476 4,737,036
Business-type Activities:
Water Quality - - 14,491,893 14,589,953 14,491,893 14,589,953
Solid Waste - - 7,290,557 7,486,122 7,290,557 7,486,122
Public Transit - - 3,138,207 3,197,038 3,138,207 3,197,038
Airport - - 8,442,866 8,448,124 8,442,866 8,448,124
Golf Course - - 1,126,709 1,198,840 1,126,709 1,198,840
Total Expenses 264,959,766 264,363,417 34,490,232 34,920,077 299,449,998 299,283,494
Change in Net Position before
transfers 64,028,622 14,459,764 6,736,067 (2,550,990) 70,764,689 11,908,774
Transfers (2,383,080) (5,683,433) 2,383,080 5,683,433 - -
Contributed Capital - - - - - -
Proceeds of Bond Sale 87,389 - - - 87,389 -
Change in Net Position 61,732,931 8,776,331 9,119,147 3,132,443 70,852,078 11,908,774
Net Position – Beginning of year 329,133,574 320,357,243 201,967,106 198,834,663 531,100,680 519,191,906
Net Position – End of year $390,866,505 $329,133,574 $211,086,253 $201,967,106 $601,952,758 $531,100,680
9
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
The County’s net position increased by $70.9 million during fiscal year 2021; total net position
as of June 30, 2021 was $602.0 million, representing a 13.34% increase.
Governmental Activities (government-wide) – Change in Net Position:
Revenues for the County’s governmental activities were $329.0 million for FY2021. Sources of
revenue are comprised of the following items:
Taxes represent the County’s largest revenue source at $280.2 million for FY2021, which
represents 86% of all County revenues.
The property tax rate is $.948 per $100 of assessed value and generates 41% of County
revenue.
Local taxes include income tax which generates 45% of County revenue. The rate for
FY2021 was 3.2%. Beginning January 1, 2022, the income tax rate will be reduced to
3.0%.
Operating grants and contributions represent 8% of total revenue and reflects federal and state
funding that the county uses to carry out certain initiatives. FY21 grants provided funding for
public safety programs and economic relief to businesses and non-profits.
Revenue from governmental activities increased over FY2020 by $50.2 million.
Charges for Services increased from FY2020 by $0.9 million. The majority of this
increase is reflected in Gaming revenues which are $0.8 million more than FY20. In
addition, licenses and permits increased by $0.2 million, reflecting higher levels of
economic activity; court costs and fines reduced by $0.2 million due to covid related
closures; and shared taxes increased by approximately $0.1 million in 911 fees charged
by phone line which support 911 operations.
Property taxes
41%
Other
1%
Charges for Services
2%
Local taxes
45%
Operating Grants and contributions
8%
Capital grants and contributions
3%
REVENUES BY SOURCE - GOVERNMENTAL ACTIVITIES
10
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Operating grants and contributions increased by $17.1 million mainly due to additional
grants received related to the response for COVID-19.
Capital grants and contributions decreased by $4.5 million due to fluctuations in capital
spending. It is common for this line item to change from year to year due to varying
projects and associated funding sources.
Property Taxes increased over the prior year as expected by about $3.3 million due to
an increase in assessed values.
Local taxes increased by $33.2 million in total. FY2021 was the first full year of a
3.2% income tax rate which contributed to $27.1 million of the increase. This amount
includes $6.5 million more in disparity grant than FY2020. Other local taxes such as
recordation tax, excise tax, and transfer tax exceeded FY2020 revenue by $3.6 million,
$1.4 million, and $1.8 million respectively which is related to higher levels of
economic activity. APFO fees were $0.3 million less than FY2020 due to timing of
development which can fluctuate from year to year. In addition, admission and
amusement tax declined approximately $0.2 million as a result of COVID-19 related
closures. Lastly, trailer tax reduced by about 50% or $0.3 million as a result of the
change in the trailer tax rate from 15% of gross revenue to 7.5% of gross revenue.
Other revenues increased by $0.2 million which was a combination of $1.9 million in
proceeds received from the sale of Cascade Town Centre offset by a $1.7 million
reduction in income on investments as compared to FY2020.
A more detailed discussion of the County’s revenue results for FY2021 as compared to what was
budgeted can be found in the General Fund Budgetary Analysis section of this MD&A.
The following table presents costs and program revenues for major county programs. The total
cost of governmental services for FY2021 was $265.0 million. Revenues of $44.4 million that
offset these costs include $8.3 million in charges for services and $36.1 million in operating and
capital grants and contributions. The net amount of $220.6 million was paid for through county
taxpayer dollars.
11
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Expenditures from governmental activities total $265 million, which represents an increase over
FY2020 by $0.6 million.
Education expenditures decreased by $5.0 million as compared to FY2020. The
increased appropriation to the Board of Education of $2.7 million was offset by a
decrease of $7.7 million for reclassifying capital expenditures and recording fixed
assets in governmental funds.
Public safety costs reduced by approximately $1.3 million mainly related to some one-
time expenditures that occurred in FY2020, but not in FY2021, along with increases in
EMS and fire operations due to additional personnel.
General Government decreased by approximately $10.0 million over FY2020. An
additional contribution to pension of $7.0 million was offset by adjustments for
recording pension activity in governmental funds. In addition, adjustments were made
for reclassifying capital expenditures and recording fixed assets. Capital Improvement
transactions are earmarked for specific capital related projects and its cash flow will
vary depending on the construction schedule and grant reimbursements.
Expenditures for Highways and Streets decreased by $1.8 million. An increase in
operational expenditures of approximately $0.5 million, mainly related to snow
removal efforts, was offset by a decrease of $2.3 million in expenditures related to
reclassifying capital expenditures and recording fixed assets in governmental funds.
Community promotion increased by $17.5 million as a result of COVID-19 relief
grants and increased gaming expenditures. Gaming funds were impacted in FY2020
by COVID related closures, however have returned to more normal levels in FY2021.
Category
2021 2020 2021 2020 2021 2020
Education 115,766,280$ 120,725,832$ -$ -$ 115,766,280$ 120,725,832$
Public Safety 61,670,985 63,008,479 7,602,367 9,229,490 54,068,618 53,778,989
General Government 28,575,774 38,552,091 8,929,048 5,143,581 19,646,726 33,408,510
Highways and Streets 19,864,939 21,702,882 10,059,583 14,235,500 9,805,356 7,467,382
Community Promotion 21,299,691 3,831,261 15,227,203 1,152,846 6,072,488 2,678,415
Parks and Recreation 7,235,708 7,356,435 442,360 655,711 6,793,348 6,700,724
Other 10,546,389 9,186,437 2,134,795 496,496 8,411,594 8,689,941
Total 264,959,766$ 264,363,417$ 44,395,356$ 30,913,624$ 220,564,410$ 233,449,793$
Expenses Revenues Net Cost of Services
(Government-Wide)
Net Cost of Governmental Activties
Washin ton Count , Mar land
12
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Parks and recreation decreased by $0.1 million over the prior year which is mainly
related to reclassifying capital expenditures and recording fixed assets in governmental
funds.
Natural resources increased by $1.5 million, mainly due to an increase in land
preservation grants.
Debt service decreased by $0.2 million and is based on debt service schedules.
Transfers out decreased by $3.3 million mainly due to a one-time $3.0 million transfer
to the sewer fund that occurred in FY2020, but not in FY2021.
Governmental program expenditures are shown below. The largest expenditure category is
education at $115.8 million, followed by public safety at $61.7 million.
General
Government
11%
Public Safety
23%
Health
1%
Social Services
1%Education
43%
Parks and
Recreation
3%
Natural Resources
1%
Community Promotion
8%
Highways and Streets
7%
Interest on Long-
term Debt
2%
PROGRAM EXPENSE - GOVERNMENTAL ACTIVITIES
13
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Business-type Activities (government-wide) – Change in Net Position:
Highlights for the County’s business-type activities are as follows:
Business type activities experienced an increase in net position of $9.1 million.
$1.8 million increase in net position for Water Quality
$1.4 million increase in net position for Solid Waster
$5.5 million increase in net position for Airport
$0.4 million increase in net position for non-major proprietary funds.
Revenues increased over FY2020 by $8.9 million.
Charges for services increased by $1.8 million due to an increase in water and sewer
connection fees and user fees of $1.5 million and an increase in tipping fees of $0.3
million.
Operating grants and contributions increased by $1.5 million mainly due to an increase
related to federal CARES act funding for the Airport and Transit funds.
Capital grants and contributions increased by $5.8 million overall which consists of
$0.4 million decrease related to water quality; $6.3 million more in Airport; and a $0.1
million decrease in capital grants for transit. Capital revenues vary significantly from
year to year based on capital project schedules.
Other revenues decreased by $0.1 million because of various items.
Expenditures decreased as compared to FY2020 by $0.5 million.
Charges
for
Services
62%
Operating
Grants
8%
Capital
Grants
29%
Other
1%
REVENUES BY SOURCE - BUSINESS TYPE
ACTIVITIES
Water
Quality
43%
Solid Waste
21%
Public
Transit
9%
Airport
24%
Golf Course
3%
EXPENSES - BUSINESS TYPE ACTIVITIES
14
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Financial Analysis on the Government’s Fund Financial Statements
Overall, business type expenditures decreased by $0.1 million. Solid Waste
expenditures decreased by $0.2 million or 3%; Water Quality expenditures decreased
by less than $0.1 million or 1%; Transit decreased by less than $0.1 million or 2%; and
the Golf Course reduced expenditures by less than $0.1 million or 5%.
Transfers in decreased by $3.3 million mainly due to a one-time $3.0 million transfer to the
sewer fund that occurred in FY2020, but not in FY2021.
The chart below provides a snapshot of the County’s business type activities and related charges
for services.
The County uses fund accounting to ensure and demonstrate compliance with finance related
legal requirements and restrictions, and fiscal accountability.
Governmental Funds:
The focus of the County’s governmental funds is to provide information on near term inflows,
outflows, and balances of spendable resources. Such information is useful in assessing the
County’s financing requirements. In particular, fund balance may serve as a useful measure of a
government’s net resources available for spending at the end of the fiscal year.
As of the end of the current fiscal year, the County’s governmental funds reported combined
fund balances of $165.7 million, an increase of $36.6 million. Approximately $58.0 million of
this amount is committed for the general fund cash reserve and $107.7 million is restricted or
committed for construction projects and designated programs. In the combined governmental
activities the County maintains 11 separate funds. Shown below are fund balances and net
changes in fund balance for each.
-
2
4
6
8
10
12
14
16
Water Quality Solid Waste Airport Public Transit Black Rock Golf
Course
Mi
l
l
i
o
n
s
Expenses and Program Revenues - Business-type Activities
Expenses Revenues
15
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Washington County, Maryland
Fund Balance and Net Changes in Fund Balance – Fund Basis
The following reflects all inflows and outflows of the governmental funds in total for the fiscal
year ending June 30, 2021.
The General Fund is the chief operating fund of the County. At the end of the current fiscal
year total fund balance reached $62.0 million. As a measure of the General Fund’s liquidity,
it may be useful to compare both committed fund balance and total fund balance to total fund
expenditures. The total fund balance represents 21.49% of total General Fund expenditures.
The General Fund fund balance increased by approximately $6.0 million during the current
fiscal year. Higher than anticipated income tax and recordation tax, along with wage and
benefit savings, led to several significant transfers during the year. The County allocated
approximately $31 million to the Capital Projects Fund for specific projects or future one-
time costs. The County also allocated an additional $7 million to the Pension trust during the
year.
Governmental Activities Fund Balance Net Change in Fund Balance
2021 2020 % Chan e 2021 2020 % Chan e
General Fund $61,999,084 $55,974,199 10.76%$6,024,885 $10,477,504 -42.50%
Capital Improvement Fund 98,751,922 70,321,005 40.43%28,430,917 (9,865,483)388.19%
Grants Management 7,850 17,322 -54.68%(9,472)(25,651)63.07%
Cascade Town Centre Fund 1,855,163 379,554 388.77%1,475,609 (513,910)387.13%
Inmate Welfare Fund 301,390 190,698 58.05%110,692 (64,384)271.92%
Contraband Fund 30,709 122,425 -74.92%(91,716)24,359 -476.52%
Agricultural Education Fund 6,654 5,653 17.71%1,001 (16,593)106.03%
Hotel Rental Tax Fund 1,667,942 1,264,677 31.89%403,265 36,739 997.65%
Gaming Fund 124,510 126,419 -1.51%(1,909)(2,873)33.55%
Land Preservation Fund 913,139 682,183 33.86%230,956 113,287 103.87%
HEPMPO 37,862 12,882 193.91%24,980 19,342 29.15%
Total $165,696,225 $129,097,017 $36,599,208 $182,337
Taxes
87%
Charges for
Services
2%
Other
Revenues
2%
Shared Taxes
and Grants
9%
Summary of Inflows
All Governmental Funds
General
9%
Public Safety
21%
Education
39%
Debt Service
5%
Capital Costs
8%
Community
Promotion
7%
Programs &
Services
11%
Summary of Outflows
All Governmental Funds
16
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
A more detailed discussion of General Fund revenues can be found in the General Fund
Budgetary Analysis section of the MD&A.
The Capital Projects Fund is used to account for major capital acquisition and construction
of County operations. At the end of the current fiscal year the Capital Project Fund has a total
fund balance of $98.8 million all of which is restricted or committed for capital related
projects. Major funding sources for projects are pay-go-funding, debt proceeds, fees and
taxes, and grants. Fund balance increased by $28.4 million for the current fiscal year. The
change in fund balance is the result of timing differences in project funding proceeds and the
spending or construction timeline of those projects.
The County’s Grant Management, Cascade Town Centre, Inmate Welfare, Contraband,
Agricultural Education, Hotel Rental Tax, Gaming, HEPMPO, and Land Preservation
Funds combined have a fund balance of $4.9 million. These funds represent monies
designated for specific programs and services. The net increase in fund balance during the
current year was $2.1 million and was mainly attributed to the sale of Cascade Town Centre.
Proceeds will be used to provide for certain expenditures of the fund in future years.
Proprietary funds:
The County’s proprietary funds provide the same type of information found in the government-
wide financial statements, but in more detail. Net position and net income (loss) were as follows:
Washington County, Maryland
Net Position and Net Income (Loss)
(Fund Basis)
Business-type
Activities Total Net Position Change in Net Position
2021 2020 % Chan e 2021 2020 %Chan e
Water Qualit 144,438,964 $142,593,624 1.29% 1,845,340 $3,435,164 -46.28%
Solid Waste 5,250,093 3,871,135 35.62% 1,378,958 972,541 41.79%
Air ort 55,201,454 49,689,540 11.09% 5,511,914 991,604 655.86%
Public Transit 3,577,867 3,471,109 3.08% 106,758 172,919 161.74%
Black Rock 2,617,875 2,341,698 11.79% 276,177 110,739 349.39%
Total 211,086,253 $201,967,106 9,119,147 $3,132,443
17
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
The following reflects the inflows and outflows of the business-type activity funds for the fiscal
year ending June 30, 2021.
Water quality’s net position amounted to $144.4 million in FY2021. Of this amount, $134.5
million represents the net investment in capital assets, $7.5 million is restricted for capital
projects, and $2.4 million remains unrestricted. Major changes over FY2020 include additional
revenues from connection fees of approximately $1.1 million due to higher levels of economic
activity and development. Also, water and sewer utility rates increased by 3% generating an
additional $0.4 million. Expenditures were in line with the prior year. Operating transfers
reduced by $2.9 million over the prior year, mainly due to the one-time transfer that occurred in
FY2020 from the General Fund.
Solid Waste’s net position amounted to $5.3 million for FY2021. Of this amount, $4.2 million
represents the net investment of capital assets; $0.4 million is restricted for capital projects; and
$0.7 million remains unrestricted. Major changes over FY2020 include slightly higher tipping
fee revenue of $0.3 million which is attributed to economic activity as no rate increases were
passed for the landfill in FY2021. Expenditures were in line with the prior year.
The Airport Fund’s FY2021 net position was $55.2 million. Of this amount, $74.8 million
represents the net investment of capital assets and ($19.6) million represents unrestricted fund
balance. The unrestricted deficit is the result of capital assets constructed by the lessee’s through
long-term lease agreements. The long-term lease agreements require the recognition of revenue
related to the capital assets constructed by the lessee’s over the life of the lease agreements and
will eliminate the unrestricted deficit over the term of the lease agreement. Major changes over
FY2020 include increased operating grant revenue of $0.8 million, mainly because of COVID
relief funding. In addition, capital grants and contributions of $10.2 million exceeded FY2020
by $6.3 million, representing funding for capital projects.
Transit’s ending net position is $3.6 million for FY2021. Of this amount, $2.3 million represents
the net investment of capital assets and $1.2 million is classified as unrestricted. Major changes
over the prior year include a reduction in operating revenue by approximately $0.3 million due to
less ridership as a result of the COVID-19 pandemic. Meanwhile, grants for operations increased
by $0.7 million, mainly due to pandemic relief grants.
Charges for
Services
59%
Operating
Grants
8%
Capital Grants
27%
Misc
1%
Transfers
5%
Sources of Inflows
Business Type Activities
Depreciation
36%
Personnel
36%
Operating
25%
Debt Costs
3%
Sources of Outflows
Business Type Activities
18
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
General Fund Budgetary Analysis – Government Fund Financial Statement Basis
The Black Rock Golf Course Fund’s FY2021 net position was $2.6 million. Of this amount,
$2.0 million represents the net investment of capital assets and $0.6 million is classified as
unrestricted. Operating revenue increased by $0.3 million mainly as a result of additional patrons
due to the pandemic and the nature of the activity being outdoors.
A discussion of enterprise fund long-term debt can be found in the Long-Term Debt section
presented later in this MD&A. Other factors concerning the finances of these funds have been
addressed in the discussion of the County’s business-type activities under “Financial Analysis on
Government-Wide Financial Statements.
Washington County, Maryland
General Fund Budgetary Analysis
As of June 30, 2021
(Government Fund Basis)
Category
Budgetary Amounts
Actual Difference
Original Final
Org. Budget
vs. Final
Bud et
Final Budget
vs. Actual
Revenues:
Pro ert Tax $ 132,213,070 $ 132,213,070 $ 133,818,994 $ - $ 1,605,924
Local Tax 94,943,080 123,943,080 130,589,273 29,000,000 6,646,193
Other Revenue 11,150,160 31,405,959 30,589,799 20,255,799 (816,160)
Total Revenues 238,306,310 287,562,109 294,998,066 49,255,799 7,435,957
Expenses:
General Government 30,079,540 43,290,084 42,104,220 13,210,544 1,185,864
Public Sa et 53,360,370 60,094,008 57,105,922 6,733,638 2,988,086
Health and Social Services 2,774,830 2,774,830 2,774,830 - -
Education 113,243,390 113,243,390 113,243,390 - -
Parks, Recreation, Natural Resources 7,432,890 7,598,780 6,922,056 165,890 676,724
Hi hwa s and Streets 11,736,350 11,737,460 11,027,895 1,110 709,565
General O erations 518,180 518,180 476,779 - 41,401
Unallocated Costs 125,000 7,125,000 5,417,016 7,000,000 1,707,984
Inter overnmental 3,224,990 25,772,884 34,691,822 22,547,894 8,918,938
Billables - - 193,162 - 193,162
Debt Service 15,810,770 15,407,493 15,401,668 403,277 5,825
Total Expenses 238,306,310 287,562,109 289,358,760 49,255,799 (1,796,651)
Other Financing Sources (Uses) - - 385,579 - 385,579
Net Increase in Assets - 06/30/21 $ - $ - $6,024,885 $ - $6,024,885
19
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Original Budget vs. Final Budget:
The net budgetary change of $49.2 million resulted mainly from income tax revenue and grant
transactions.
The FY2021 budget was developed during the onset of the COVID19 pandemic. Despite the
2020 income tax change from 2.8% to 3.2%, County leaders felt strongly that it was in the best
interest of the county at the time to move forward with a “needs” based budget, planning for a
worse-case scenario for the county. The budget did not include any funding for capital projects.
Fortunately, the County did not face high levels of unemployment or large business closures.
Income tax generated was higher than estimates. Adjustments were made to the income tax
budget during the year in the amount of $29 million to account for the revenue. These funds
primarily went towards capital projects or other one time expenditures including, but not limited
to:
Board of Education
o Roof Replacement
o School Construction
Public Safety
o Police, Fire, and Emergency Services Training Facility
o P25 Radio Communication Upgrade
o Law Enforcement Vehicles
o Emergency Services Vehicles
Pavement Maintenance and Rehabilitation
Stormwater Retrofits
Facilities Systemic Projects and Roof Repairs
Highway Vehicle and Equipment Replacement
Additional contribution to pension
Federal and State grants were secured in the amount of $20.2 million, of which approximately
$13 million were related to COVID relief efforts. These grants were mainly utilized for business
relief efforts and allocated in the following manner:
Business Stabilization $4.8 million
Restaurant Relief $2.8 million
Hotel Relief $0.9 million
Non-Profit Assistance $2.7 million
Tourism $0.5 million
County IT Infrastructure $1.3 million
20
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Final Budget vs. Actual Results:
Final budget to actual results include additional revenues of $7.4 million or 2.6%.
Revenue Highlights
Property Tax - Property tax revenue exceeded budget by $1.6 million or 1.2%. The majority of
the overage is related to personal property tax which was higher than State estimates due to new
businesses and an increase in inventories.
Local tax was over budget by $6.6 million or 5.4%, primarily due to higher than budgeted
recordation tax of $5.0 million, marking the highest recordation tax revenue in 15 years. This
variance represents an increase in the number and value of real property transfers in the County
and several large commercial transactions. In addition, Income Tax revenue exceeded budget by
$1.7 million or 1.5%. These increases were offset by a reduction in Admission and Amusement
Tax of $0.1 million, largely a result of the pandemic. The County income tax rate increased from
2.8% to 3.2% effective January 1, 2020. Fiscal year 2021 was the first full fiscal year reflecting
the rate of 3.2%. During FY2021, the Board of County Commissioners voted to reduce the
income tax rate to 3.0% effective January 1, 2022.
Other Revenue came in under budget by approximately $0.8 million or 2.6%. This budget to
actual variance is related to grants and shared revenues. Grant periods can span County fiscal
years leaving budgeted funds unexpended.
Expenditure Highlights
Final budget to actual results include expenditures in excess of budget by $1.8 million or 0.6%.
The largest deviation from final budget is the result of an additional transfer from the General
fund to the Capital Projects fund in the amount of $9 million, which is shown within the category
of intergovernmental expenses. Use of this funding will be determined at a later date, but will
most likely be used for capital projects or other one-time costs.
The number and duration of vacancies within the county contributed to wage savings of $1.4
million and benefit savings of $3.8 million for FY2021. The County is self-insured for both
health insurance and workers compensation, therefore, variances exist at the end of the fiscal
year based on actual experience. For FY2021, health insurance and workers compensation costs
were under budget by approximately $2.5 million and $0.5 million respectively. The remaining
benefit variance is related to FICA, unemployment compensation, other insurance, employee
recognition and development programs, and pension.
Departmental savings totaled $1.5 million or 1% as a result of department heads’ efforts to
reduce costs and focus on operational efficiencies.
21
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Highway expenditures were $0.7 million under budget due to less spending on road maintenance
and fleet management expenditures as a result of COVID-19 shutdowns.
Billable expenditures were over budget by $0.2 million.
Additional Information:
Income tax
Major factors for the FY2021 income tax budget to actual variance include; 1) consideration of
the FY2021 budget development; 2) income tax rate of 3.2%; 3) taxing of unemployment
stimulus; 4) disparity grant; and 5) change in timing of payments from pass through entities.
FY2021 was the first fiscal year with full implementation of the 3.2% income tax rate, which was
raised from 2.8% to 3.2% effective January 1, 2020. In addition to the tax on earnings, the increase
from 2.8% to 3.2% generated $6 million more in disparity grant from the state which is based on a
state legislative formula.
A comparison of actual income tax to the original budget shows a variance of $31.0 million. This is
understandable given the approach of the FY2021 budget. Due to unknown impacts of the
pandemic, the County did not increase its income tax budget for the impact of the tax increase in
FY2021. The original budget was designed to safeguard the county against over committing and
under delivering. Fortunately, the county did not face significant financial hardship in FY2021.
While Washington County’s unemployment rate reached a high of 11.4% in April 2020,
unemployment levels consistently trended downward thereafter, with an average for FY2021 of
6.2%. The County saw significantly less unemployment than early estimates. In addition, those on
unemployment benefited from federal stimulus packages, which in some cases increased taxable
wages across the county for certain individuals. As a result of the Governor’s Relief Act of 2021,
signed on February 15, 2021, unemployment benefits are no longer taxable for calendar years 2020
and 2021.
0
20
40
60
80
100
120
2021 2020 2019 2018 2017 2016 2015 2014 2013 2012
Mi
l
l
i
o
n
s
History of Income Tax
22
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
The estimated amount of overpayment from the State, as noted in the fiscal and policy note of
HB612 for Washington County is $3.9 million for fiscal year 2021. Unemployment has continued
to be taxed at the State level and distributed to counties in subsequent distributions. We expect this
total figure for over distribution to increase which will reduce the County’s future distributions at
some time in the future. The state has not confirmed when this reconciliation may occur.
Legislation enacted at the 2020 session of the Maryland General Assembly created an entity level
tax for PTEs in Maryland. Prior to this legislation, PTEs contributed estimated payments on behalf
of their non-resident owners. Now, PTEs may pay on behalf of their resident owners as well. There
was a surge in payments to the State in the last quarter of 2020, a result of PTEs taking advantage of
federal tax breaks due to the enacted legislation. This result indicates that counties may start
receiving a bulk payment for taxes relative to these owners rather than in quarterly installments.
This may be a structural change to the timing of payments moving forward.
Recordation tax
Recordation Tax is applied to any instrument that transfers an interest in real property or that
creates a security interest in real or personal property. The recordation tax rate for Washington
County is $3.80 for every $500 or fraction of $500 of consideration. Washington County
generally receives between $6 and $7 million in recordation tax annually, but it can fluctuate as
it is based on economic activity, the number of transfers, and the size of those transfers. The
County does not anticipate future years’ recordation revenue to reach the levels of FY2021.
0
2
4
6
8
10
12
2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011
Mi
l
l
i
o
n
s
History of Recordation Tax
23
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
The County’s investment in capital assets for its governmental and business-type activities as of
June 30, 2021, amounts to $675.8 million (net of depreciation). This investment in capital assets
includes land, buildings, bridges, roads, equipment, and operational facilities.
Washington County, Maryland
Net Capital Assets
(Government Fund Basis)
Description Governmental Activities Business-type Activities Total
2021 2020 2021 2020 2021 2020 %
Chan e
Land and Land Im rovements $108,592,844 $105,385,308 $46,399,621 $46,338,730 $154,992,465 $151,724,038 2.2%
Buildin and Im rovements 63,151,927 63,832,554 45,750,488 38,702,662 108,902,415 102,535,216 6.2%
Facilities, Lines, and Mains - - 86,185,988 86,465,829 86,185,988 86,465,829 -0.3%
Vehicles 6,555,455 5,052,431 1,034,969 1,032,355 7,590,424 6,084,786 24.7%
In rastructure 237,530,617 238,047,497 - - 237,530,617 238,047,497 -0.2%
Machiner and E ui ment 4,133,402 4,347,324 4,201,339 2,805,715 8,334,741 7,153,039 16.5%
O ice/Com uter E ui ment 3,073,398 3,478,028 351,143 392,356 3,424,541 3,870,384 -11.5%
Treatment Plants - - 68,888,221 70,824,802 68,888,221 70,824,802 -2.7%
Total $423,037,643 $420,143,142 $252,811,769 $246,562,449 $675,849,412 $666,705,591 1.4%
Major capital asset events, excluding education, during the current fiscal year included the
following:
Additional information on the County’s capital assets can be found in note 5 on pages 61-64 of
this report.
Capital Asset Administration – Government Wide Statements
Infrastructure, $14,612,315 ,
38%
Airport Terminal Expansion,
$8,807,310 , 23%
Vehicles & Equipment,
$6,913,143 , 18%
Poffenberger Road Bridge,
$1,575,246 , 4%
Runway 9/27 Rehabilitation,
$6,553,718 , 17%
Capital Asset Acquisitions
24
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Economic and Other Factors
At the end of the current fiscal year, the County had total outstanding debt, excluding capital
leases, of $196.1 million. This amount was comprised of debt backed by the full faith and credit
of the County and user fees. The debt balance decreased by a net of $2.8 million, the result of
net principal payments of $13.7 million and new borrowings of $10.9 million. Funds borrowed
were used mainly for infrastructure and education projects.
Washington County, Maryland
Outstanding Debt
(Government – Wide)
Instrument Type Governmental Activity Business-type Activity Total Outstanding Debt %
Chan e
2021 2020 2021 2020 2021 2020
General Obligation Bonds $149,730,708 $148,828,255 $37,477,966 $39,918,814 $187,208,674 $188,747,069 -0.82%
Maryland Water Quality Bonds 2,200,560 2,476,571 6,662,013 7,689,125 8,862,573 10,165,696 -12.82%
Total $151,931,268 $151,304,826 $44,139,979 $47,607,939 $196,071,247 198,912,765 -1.43%
The County’s credit ratings for fiscal year 2021 are as follows: 1) Standard and Poor’s rated
AA+, 2) Fitch rated AA+, and 3) Moody’s Investors Service rated Aa1.
Under the Code of Public Local Law, the amount of general obligation debt the County may
issue associated with water quality debt is limited to 10 percent of its total assessed valuation of
all real estate in the County that is subject to taxation. The current estimated debt limitation for
water quality is $1.4 billion, which is significantly in excess of the County’s current water
quality general obligation debt.
Additional Information on the County’s long-term debt can be found in note 8 on pages 67-72 of
this report.
Washington County’s economy is showing signs of mixed economic performance for
FY2021. The average price of a home sold increased by 13.7% in FY2021 to $256,528. The
number of units sold also increased in FY2021 by 16% from 1,922 to 2,234. Active
inventory on the market is low bringing a premium to sellers in the market.
Debt Administration
25
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Development projects in the County have continued despite the COVID-19 pandemic.
Millions in investment will ultimately increase real estate and income taxes in the County. A
portion of this development is offset initially with real estate tax credits.
Inflation, as measured by the Consumer Price Index, is expected to increase which could
impact pricing of goods and services within the County.
Washington County’s unemployment rate for the last three years is as follows:
June 2019 4.1%
June 2020 8.2%
June 2021 6.6%
Unemployment trends are showing a slow steady improvement over the past 12 months. It is
anticipated that the unemployment rate will take several years to fully recover due to
permanent loss of certain jobs, re-entry/retraining of the current workforce, and new
workforce entry.
The Board of County Commissioners recently voted to reduce the income tax rate from 3.2%
to 3.0% effective January 1, 2022. The County will experience the loss in revenue associated
from the difference in the tax rate for six months of the year for FY2022. In FY2023, the
County will experience the loss of revenue from the difference in the tax rate for the full year
as well as a decrease in the disparity grant of about $4 million. The full year reduction is
estimated at $11 million in revenue, but could fluctuate based on varying circumstances
related to taxpayers.
Water and Sewer rates were increased by 3.5% for the 2022 budget year. This revenue
increase is based on financial information formulated annually from the County’s cost of
service model. The Sewer fund utilizes cash reserves in FY2022 to balance the budget but is
expected to reach a self-supported status by FY2024 with projected annual rate increases of
3.5%. The Water Fund will not reach a self-supported status without a significant increase in
customer base or reduction in expenditures. The General fund currently subsidizes the Water
fund.
Future economic development could be impacted if an agreement is not reached with The
City of Hagerstown (the City) since they own and maintain the largest water system in the
County. The City provides drinking water to citizens in and around the City, and the Towns
of Williamsport, Funkstown, and Smithsburg. The limitations on new allocation enacted by
the City based upon their estimates may limit the amount of future commercial, industrial,
and residential development in the county.
26
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
In response to the initial occurrence of the COVID-19 pandemic, the Governor of the State of
Maryland proclaimed a state of emergency and catastrophic health emergency within the
State of Maryland on March 5, 2020 and renewed on March 17, 2020. Since the initial and
renewed proclamation, the Governor of Maryland has issued a series of executive orders,
among other things, prohibiting large gatherings and events, requiring closure of nonessential
and certain other businesses and authorizing emergency healthcare delivery. On March 30,
2020, the Governor of Maryland issued an executive order requiring Maryland residents to
stay at home except for essential activities. On May 13, 2020, the Governor of Maryland
amended and restated an existing order to allow the reopening of certain businesses and
facilities subject to local regulation. Subsequently, the Governor issued a series of executive
orders from time to time that tightened or loosened restrictions in response to the increase or
lessening of the infection levels in the State. As a result of the rounds of executive orders,
many businesses and retail establishments in Maryland, including in the County, were closed
or materially reduced business activity for a period of time. With more recent improvements
in State metrics and vaccine availability, the Governor of Maryland took steps to loosen
restrictions. Effective March 12, 2021, the Governor lifted capacity restrictions on indoor
and outdoor dining, increased capacity to 50% for large indoor and outdoor venues, and lifted
quarantine periods for out of state travel. On June 15, 2021 the Governor of Maryland
declared that effective July 1, 2021 emergency mandates and restrictions would end and there
would no longer be a statewide masking order. Any increases in infection levels could lead to
the imposition of tighter restrictions.
The County’s principal source of revenue is local taxes, which represents 96% of the General
Fund budget: 56% from real property taxes, 37% from local income taxes and 3% from other
local taxes. Income tax revenues appear to have been positively impacted by the enhanced
benefit provided by Congress of an additional $600 per week for unemployment benefits. In
addition, stimulus funding may have increased taxable wages for FY2021.
Although the County does not currently anticipate that the levy and collection of property
taxes during fiscal year 2022 will be materially affected, the potential impact of the COVID-
19 pandemic cannot be fully determined at this time. It is possible that assessment appeals
related to commercial property assessments could impact the County’s property tax revenue
in the short term.
The County received $13.2 million in CARES Act funding in May 2020, which was used by the
County to cover certain costs or distributed to qualifying recipients through a variety of County
programs. Together We Rise, the largest program recipient, was a business stabilization effort
that provided approximately $8.5 million to over 800 local businesses. The County also
distributed a portion of such CARES Act funds to various local non-profit organizations in the
COVID-19 Pandemic
27
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Requests for Information
cumulative amount of $2.5 million. An additional $1.3 million provided for County-related
information technology enhancements to assist teleworking activities to serve the public.
Approximately $400,000 was provided as reimbursement to the County and multiple
municipalities for pandemic related costs. The remaining approximately $500,000 was provided
to the Convention and Visitors Bureau for tourism revitalization efforts.
The more recently enacted federal American Rescue Plan Act of 2021 is expected to result in
direct funding being allocated to Washington County in the amount of approximately $60.5
million, with approximately $31.2 million being distributed to municipalities located in
Washington County and approximately $29.3 million being retained by the County initially. The
County has received 50% of the total allocation and expects the remainder to be distributed in
June 2022. The funding may be used to respond to or mitigate the COVID-19 health emergency
or its negative economic impacts, including assistance to households, small businesses,
nonprofits, and aid for tourism, travel and hospitality; to provide essential workers with premium
pay; to cover revenue loss incurred as a result of the COVID-19 pandemic; or to make necessary
investments in water, sewer, or broadband infrastructure. Such funds may not be used to support
any pension funding or to offset a tax cut. The County has not yet determined how the funds
initially reserved to the County will be spent.
This financial report is designed to provide a general overview of the County’s finances for all
those with an interest in the government’s finances. Questions concerning any of the information
provided in this report or requests for additional financial information should be addressed to the
Office of Budget and Finance, 100 West Washington Street, Room 3100, Hagerstown, Maryland
21740. Questions concerning the Washington County Board of Education should be directed to
their offices at 10435 Downsville Pike Hagerstown, Maryland 21740.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Statement of Net Position
$VRIJune 30, 2021
The accompanying notes are an integral part of this financial statement.
28
Component Unit
Governmental
activities
Business-type
activities Total
Board of
Education Total
ASSETS
Cash and short-term investments 162,505,459$ 35,075,137$ 197,580,596$ 18,054,196$ 215,634,792$
Investments 10,496,657 - 10,496,657 43,888,389 54,385,046
Property taxes receivable, net of allowance 761,411 - 761,411 - 761,411
Accounts receivable, net of allowance 2,724,888 1,222,333 3,947,221 483,631 4,430,852
Interest receivable 12,584 - 12,584 - 12,584
Unbilled receivables 392,292 2,402,434 2,794,726 - 2,794,726
Internal balances 395,408 (395,408) - - -
Due from other governmental agencies 59,452,564 4,372,192 63,824,756 24,080,914 87,905,670
Inventories 832,151 335,820 1,167,971 457,123 1,625,094
Other assets - - - 1,701,814 1,701,814
Other post employment benefits asset 17,672,160 - 17,672,160 - 17,672,160
Net Pension Asset- LOSAP 253,233 - 253,233 - 253,233
Recoverable disbursements 97,151 - 97,151 - 97,151
Notes receivable 567,555 287,122 854,677 - 854,677
Projects under construction 27,167,306 2,602,741 29,770,047 1,929,598 31,699,645
Property, plant, and equipment, net 423,037,643 252,811,769 675,849,412 240,543,836 916,393,248
TOTAL ASSETS 706,368,462 298,714,140 1,005,082,602 331,139,501 1,336,222,103
DEFERRED OUTFLOWS OF RESOURCES
Loss on refunding 1,697,718 516,140 2,213,858 - 2,213,858
Net pension activity 2,140,629 - 2,140,629 5,986,406 8,127,035
Net OPEB activity - - - 74,846,600 74,846,600
TOTAL DEFERRED OUTFLOWS OF RESOURCES 3,838,347 516,140 4,354,487 80,833,006 85,187,493
Current Liabilities:
Current maturities of long-term obligations 10,284,379 3,630,497 13,914,876 - 13,914,876
Current maturities of capital lease obligations 122,502 314,866 437,368 9,518 446,886
Current maturities of installment purchase contracts 181,779 - 181,779 - 181,779
Accounts payable 16,071,336 1,445,990 17,517,326 5,364,727 22,882,053
Accrued expenses 2,450,963 685,743 3,136,706 25,100,394 28,237,100
Accrued interest 2,306,866 616,449 2,923,315 - 2,923,315
Unearned revenue 18,980,629 1,287,205 20,267,834 5,691,931 25,959,765
Compensated absences 2,772,421 510,679 3,283,100 466,722 3,749,822
Landfill closure and post-closure costs - 200,900 200,900 - 200,900
Other liabilities 2,561,706 162,464 2,724,170 - 2,724,170
Liabilities for unpaid claims 1,693,567 - 1,693,567 - 1,693,567
Total current liabilities 57,426,148 8,854,793 66,280,941 36,633,292 102,914,233
Noncurrent Liabilities:
Compensated absences 924,140 170,227 1,094,367 6,438,004 7,532,371
Post retirement benefits - - - 209,519,974 209,519,974
Long-term debt obligations 141,646,889 40,509,482 182,156,371 - 182,156,371
Capital lease obligations 321,171 1,001,314 1,322,485 21,133 1,343,618
Installment purchase contracts 760,214 - 760,214 - 760,214
Landfill closure and post-closure costs - 16,162,048 16,162,048 - 16,162,048
Net pension liability 81,216,017 - 81,216,017 20,859,450 102,075,467
Total noncurrent liabilities 224,868,431 57,843,071 282,711,502 236,838,561 519,550,063
TOTAL LIABILITIES 282,294,579 66,697,864 348,992,443 273,471,853 622,464,296
Deferred inflows of resources - 21,446,163 21,446,163 - 21,446,163
Net pension activity 23,950,459 - 23,950,459 2,090,527 26,040,986
Net OPEB activity 13,095,266 - 13,095,266 106,345,573 119,440,839
TOTAL DEFERRED INFLOWS OF RESOURCES 37,045,725 21,446,163 58,491,888 108,436,100 166,927,988
NET POSITION
Net investment in capital assets 360,482,566 217,849,212 578,331,778 242,442,783 820,774,561
Restricted for:
John Howard Trust 255,204 - 255,204 - 255,204
Capital projects 31,127,279 7,890,861 39,018,140 - 39,018,140
Scholarships & Student Activites - - - 3,991,292 3,991,292
Unrestricted (998,544) (14,653,820) (15,652,364) (216,369,521) (232,021,885)
TOTAL NET POSITION 390,866,505$ 211,086,253$ 601,952,758$ 30,064,554$ 632,017,312$
Primary Government
LIABILITIES
DEFERRED INFLOWS OF RESOURCES
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Statement of Activities
For the Year Ended June 30, 2021
The accompanying notes are an integral part of this financial statement.
29
Expenses
Charges for
Services
Operating Grants
and Contributions
Capital Grants
and Contributions
Functions/Programs
Primary Government:
Governmental activities:
General government 28,575,774$ 5,597,514$ 3,292,552$ 38,982$
Public safety 61,670,985 2,539,402 5,062,965 -
Health 2,339,270 - - -
Social services 435,560 - - -
Education 115,766,280 - - -
Parks, recreation and culture 7,235,708 124,997 - 317,363
Natural resources 3,202,083 - 2,134,795 -
Community promotion 21,299,691 - 15,227,203 -
Highways and streets 19,864,939 - 1,956,097 8,103,486
Interest on long-term debt 4,569,476 - - -
Total governmental activities 264,959,766 8,261,913 27,673,612 8,459,831
Business-type activities
Water quality 14,491,893 13,996,965 235,572 1,366,955
Solid waste 7,290,557 7,961,022 - -
Airport 8,442,866 2,601,377 1,295,273 10,154,399
Public transit 3,138,207 258,237 1,949,906 300,000
Black Rock golf course 1,126,709 965,166 - 17,957
Total business-type activities 34,490,232 25,782,767 3,480,751 11,839,311
TOTAL PRIMARY GOVERNMENT 299,449,998$ 34,044,680$ 31,154,363$ 20,299,142$
Component unit:
Board of Education 373,104,673$ 12,477,789$ 97,186,560$ 156,528$
General revenue:
Taxes
Property taxes
Local taxes
Income on investments
Reimbursed expenses
Miscellaneous
Unrestricted grants and contributions
Loss on disposal of capital assets
Transfers
TOTAL GENERAL REVENUE
CHANGE IN NET POSITION
NET POSITION - BEGINNING OF YEAR
NET POSITION - END OF YEAR
Program Revenue
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Statement of Activities
For the Year Ended June 30, 2021
The accompanying notes are an integral part of this financial statement.
30
Component Unit
Governmental
Activities
Business-Type
Activities Total
Board of
Education Total
(19,646,726)$ -$ (19,646,726)$ -$ (19,646,726)$
(54,068,618) - (54,068,618) - (54,068,618)
(2,339,270) - (2,339,270) - (2,339,270)
(435,560) - (435,560) - (435,560)
(115,766,280) - (115,766,280) - (115,766,280)
(6,793,348) - (6,793,348) - (6,793,348)
(1,067,288) - (1,067,288) - (1,067,288)
(6,072,488) - (6,072,488) - (6,072,488)
(9,805,356) - (9,805,356) - (9,805,356)
(4,569,476) - (4,569,476) - (4,569,476)
(220,564,410) - (220,564,410) - (220,564,410)
- 1,107,599 1,107,599 - 1,107,599
- 670,465 670,465 - 670,465
- 5,608,183 5,608,183 - 5,608,183
- (630,064) (630,064) - (630,064)
- (143,586) (143,586) - (143,586)
- 6,612,597 6,612,597 - 6,612,597
(220,564,410) 6,612,597 (213,951,813) - (213,951,813)
- - - (263,283,796) (263,283,796)
133,490,152 - 133,490,152 - 133,490,152
146,674,462 - 146,674,462 - 146,674,462
594,441 156,993 751,434 114,840 866,274
1,349,707 - 1,349,707 - 1,349,707
2,813,885 292,445 3,106,330 2,350,155 5,456,485
- - - 276,759,385 276,759,385
(242,226) (325,968) (568,194) - (568,194)
(2,383,080) 2,383,080 - - -
282,297,341 2,506,550 284,803,891 279,224,380 564,028,271
61,732,931 9,119,147 70,852,078 15,940,584 86,792,662
329,133,574 201,967,106 531,100,680 14,123,970 545,224,650
390,866,505$ 211,086,253$ 601,952,758$ 30,064,554$ 632,017,312$
Primary Government
Net (Expense) Revenue and Changes in Net Position
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Balance Sheet - Governmental Funds
As of June 30, 2021
The accompanying notes are an integral part of this financial statement.
31
Capital Total
General Projects Non-Major Governmental
Fund Fund Funds Funds
ASSETS
Cash 61,770,766$ 92,417,603$ 8,317,090$ 162,505,459$
Investments 10,240,627 256,030 - 10,496,657
Property taxes receivable, net of allowance 761,411 - - 761,411
Accounts receivable, net of allowance 1,527,097 811,502 386,289 2,724,888
Interest receivable 12,545 39 - 12,584
Unbilled receivables 392,292 - - 392,292
Due from other funds - 636,410 - 636,410
Due from other governmental agencies 48,083,832 7,333,243 4,035,489 59,452,564
Recoverable disbursements 97,151 - - 97,151
Notes receivable 567,555 - - 567,555
Inventories 832,151 - - 832,151
TOTAL ASSETS 124,285,427$ 101,454,827$ 12,738,868$ 238,479,122$
LIABILITIES, DEFERRED INFLOWS
OF RESOURCES, AND FUND BALANCES
LIABILITIES
Accounts payable 10,353,395$ 2,695,678$ 3,022,263$ 16,071,336$
Accrued expenses 2,417,599 7,227 26,137 2,450,963
Due to other funds - - 241,002 241,002
Liabilities for unpaid claims 1,693,567 - - 1,693,567
Unearned revenue 15,233,612 - 3,747,017 18,980,629
Other liabilities 1,804,476 - 757,230 2,561,706
TOTAL LIABILITIES 31,502,649 2,702,905 7,793,649 41,999,203
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues 30,783,694 - - 30,783,694
FUND BALANCES
Nonspendable 1,147,265 - - 1,147,265
Restricted 720,318 31,127,279 2,369,675 34,217,272
Committed 60,119,034 67,624,643 2,367,959 130,111,636
Assigned 12,467 - 207,585 220,052
TOTAL FUND BALANCES 61,999,084 98,751,922 4,945,219 165,696,225
TOTAL LIABILITIES, DEFERRED INFLOWS
OF RESOURCES, AND FUND BALANCES 124,285,427$ 101,454,827$ 12,738,868$ 238,479,122$
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Reconciliation of Balance Sheet of Governmental Funds to Statement of Net Position
As of June 30, 2021
The accompanying notes are an integral part of this financial statement.
32
Fund balance governmental funds 165,696,225$
Amounts reported for governmental activities in the statement
of net assets are different because:
Capital assets used in governmental activities are not financial
resources and, therefore, are not reported in the funds:
Capital assets, net 423,037,643
Projects under construction 27,167,306
Other long-term assets are not available to pay for current-period
expenditures and, therefore, are not reported in the funds:
Net other post employment benefits asset 17,672,160
Net Pension Asset- LOSAP 253,233
Revenues in the statement of activities that do not provide current
financial resources are not reported as revenue in the funds
Unavailable revenues 30,783,694
Net deferred outflow of resources, including loss on refunding, net
deferred pension activity and net deferred OPEB activity are not
financial resources and therefore are not reported in the funds (33,207,378)
Long-term liabilities, including bonds payable, are not due and payable
in the current period and therefore are not reported in the funds:
Long-term obligations (151,931,268)
Installment purchase obligations (941,993)
Capital lease obligations (443,673)
Accrued interest payable - net of IRS subsidy (2,306,866)
Compensated absences and net pension liability (84,912,578)
Net position of governmental activities 390,866,505$
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Statement of Revenue, Expenditures, and Changes in Fund Balances - Governmental Funds
For the Year Ended June 30, 2021
The accompanying notes are an integral part of this financial statement.
33
REVENUE
General property tax 133,818,994$ -$ -$ 133,818,994$
Other local tax 130,589,273 7,439,859 1,975,149 140,004,281
Licenses and permits 1,374,019 - 2,649,910 4,023,929
Court costs and fines 1,451,977 - - 1,451,977
Charges for services 1,026,841 - 525,901 1,552,742
Reimbursed expenses 1,106,950 - 8,085 1,115,035
Interest income 594,245 - - 594,245
Miscellaneous revenues 625,111 91,734 2,101,385 2,818,230
Grants and shared revenues 22,158,043 343,662 4,771,893 27,273,598
Highway 2,252,613 - - 2,252,613
Total Revenue 294,998,066 7,875,255 12,032,323 314,905,644
EXPENDITURES
Current:
General government 26,227,320 - - 26,227,320
Public safety 57,105,922 - 1,870,712 58,976,634
Health 2,339,270 - - 2,339,270
Social services 435,560 - - 435,560
Education 113,243,390 - - 113,243,390
Parks, recreation and culture 6,294,650 - 232,854 6,527,504
Natural resources 627,406 - 2,546,937 3,174,343
Intergovernmental 38,543 - - 38,543
General operations 6,086,957 - 1,115,832 7,202,789
Community promotion 15,876,900 - 5,422,665 21,299,565
Highways and streets 10,527,895 - - 10,527,895
Debt service 15,401,668 - - 15,401,668
Capital outlay:
General government - 2,722,432 - 2,722,432
Public safety - 5,440,020 - 5,440,020
Highways and streets - 11,968,137 - 11,968,137
Education - 2,522,890 - 2,522,890
Parks and recreation - 352,169 - 352,169
Total Expenditures 254,205,481 23,005,648 11,189,000 288,400,129
Excess (Deficiency) of Revenue
Over Expenditures 40,792,585 (15,130,393) 843,323 26,505,515
OTHER FINANCING SOURCES (USES)
Transfers in - 32,609,994 1,324,830 33,934,824
Transfers out (35,153,279) (1,139,878) (24,747) (36,317,904)
Principal amount of new debt for advance refunding 14,007,250 - - 14,007,250
Deposit to escrow fund for advance refunding and repayment of loans (14,007,250) - - (14,007,250)
Proceeds of bond sale - 12,091,194 - 12,091,194
Proceeds from capital lease 385,579 - - 385,579
TOTAL OTHER FINANCING SOURCES (USES)(34,767,700) 43,561,310 1,300,083 10,093,693
NET CHANGES IN FUND BALANCE 6,024,885 28,430,917 2,143,406 36,599,208
FUND BALANCES - BEGINNING OF YEAR 55,974,199 70,321,005 2,801,813 129,097,017
FUND BALANCES - END OF YEAR 61,999,084$ 98,751,922$ 4,945,219$ 165,696,225$
General Fund
Total
Governmental
Funds
Non-Major
Funds
Capital Projects
Fund
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Reconciliation of Statement of Revenue, Expenditures, and Changes in Fund Balances of
Governmental Funds to the Statement of Activities
For the Year Ended June 30, 2021
The accompanying notes are an integral part of this financial statement.
34
Net changes in fund balances in governmental funds 36,599,208$
Amounts reported for governmental activities in the statement
of activities are different because:
Governmental funds report capital outlay as expenditures.
However, in the statement of activities, the cost of those assets
is allocated over their estimated useful lives as depreciation expense.
This is the amount by which capital outlay exceeded depreciation in
the current period.
Capital outlay 25,998,654$
Depreciation (15,826,398) 10,172,256
In the statement of activities, only the gain or loss on the sale of assets
is reported, whereas in the governmental funds, the proceeds from the sale
increase financial resources. Thus, the change in net position differs from the
change in fund balance by the cost of the assets sold. (283,030)
Bond and capital lease proceeds provide current financial resources to
governmental funds, but issuing debt increases long-term liabilities in the
statement of net assets. Repayment of bond, capital lease and installment
purchase principal is an expenditure in the governmental funds, but the repayments
reduce long-term liabilities in the statement of net assets. This is the amount by
which proceeds exceeded repayments.
Debt and lease proceeds (12,389,384)$
Payments of installment purchase principal 181,779
Payments of lease principal 284,757
Payments of debt principal 11,377,342
(545,506)
Accrued interest on long term debt 9,756
Deferred amounts of refunding 64,794
Compensated absences (233,289)
Changes in pension liabilities and related deferred outflows and inflows of resources 6,537,716
Changes in OPEB liabilities and related deferred outflows and inflows of resources 3,069,667
9,448,644
6,341,359
Change in Net Position of Governmental Activities 61,732,931$
Some expenses reported in the statement of activities do not require the use of current
financial resources and, therefore, are not reported as expenditures in the governmental
funds.
Revenues in the statement of activities that do not provide current financial resources are
not reported as revenues in the funds.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Statement of Net Position - Proprietary Funds
As of June 30, 2021
The accompanying notes are an integral part of this financial statement.
35
Business Type Activities - Enterprise Funds
Water Solid
Quality Waste Airport Non-Major
Fund Fund Fund Funds Total
ASSETS
16,038,613$ 17,500,823$ 300$ 1,535,401$ 35,075,137$
1,098,160 91,151 31,167 1,855 1,222,333
1,758,606 616,736 27,052 40 2,402,434
235,572 - 3,551,635 584,985 4,372,192
- 287,122 - - 287,122
52,180 18,646 67,456 197,538 335,820
Total current assets 19,183,131 18,514,478 3,677,610 2,319,819 43,695,038
1,734,716 101,748 761,525 4,752 2,602,741
238,330,473 70,302,824 168,907,562 12,319,559 489,860,418
(80,511,371) (53,913,319) (94,598,314) (8,025,645) (237,048,649)
Total noncurrent assets 159,553,818 16,491,253 75,070,773 4,298,666 255,414,510
TOTAL ASSETS 178,736,949 35,005,731 78,748,383 6,618,485 299,109,548
DEFERRED OUTFLOWS OF RESOURCES
326,473 186,857 2,810 - 516,140
LIABILITIES
2,026,332 1,497,835 106,330 - 3,630,497
- 314,866 - - 314,866
325,883 171,619 830,322 118,166 1,445,990
449,128 85,150 24,932 126,533 685,743
425,457 185,477 5,515 - 616,449
380,292 - 15,116 - 395,408
84,679 402,524 800,002 - 1,287,205
304,417 82,826 29,764 93,672 510,679
- 200,900 - - 200,900
7,300 - 102,016 53,148 162,464
Total current liabilities 4,003,488 2,941,197 1,913,997 391,519 9,250,201
101,473 27,609 9,921 31,224 170,227
30,519,497 9,810,327 179,658 - 40,509,482
Capital lease obligations - 1,001,314 - - 1,001,314
- 16,162,048 - - 16,162,048
Total noncurrent liabilities 30,620,970 27,001,298 189,579 31,224 57,843,071
TOTAL LIABILITIES 34,624,458 29,942,495 2,103,576 422,743 67,093,272
DEFERRED INFLOWS OF RESOURCES - - 21,446,163 - 21,446,163
NET POSITION
134,536,826 4,228,935 74,784,785 4,298,666 217,849,212
7,528,837 362,024 - - 7,890,861
2,373,301 659,134 (19,583,331) 1,897,076 (14,653,820)
TOTAL NET POSITION 144,438,964$ 5,250,093$ 55,201,454$ 6,195,742$ 211,086,253$
Loss on refundings
Current Assets:
Cash
Accounts receivable, net
Unbilled accounts
Due from other governmental agencies
Inventories
Noncurrent Assets:
Projects under construction
Property, plant and equipment
Accumulated depreciation
Notes receivable
Compensated absences
Landfill closure and post-closure costs
Other liabilities
Current Liabilities:
Current debt
Accounts payable
Accrued expenses
Accrued interest
Unearned revenue
Current capital lease obligations
Due to other funds
Restricted - capital projects
Net investment in capital assets
Unrestricted
Noncurrent Liabilities:
Compensated absences
Bonds and long-term debt
Landfill closure and post-closure costs
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Statement of Revenue, Expenses and Changes in Net Position - Proprietary Funds
For the Year Ended June 30, 2021
The accompanying notes are an integral part of this financial statement.
36
Water Solid
Quality Waste Airport Non-Major
Fund Fund Fund Funds Total
OPERATING REVENUE
Charges for services 13,996,965$ 7,961,022$ 2,601,377$ 1,223,403$ 25,782,767$
Miscellaneous 15,026 201,147 49,701 26,571 292,445
TOTAL OPERATING REVENUE 14,011,991 8,162,169 2,651,078 1,249,974 26,075,212
OPERATING EXPENSES
Salaries and wages 3,902,000 1,444,652 663,723 1,884,706 7,895,081
Fringe benefits 2,602,199 842,625 374,631 849,633 4,669,088
Utilities 1,059,405 46,772 217,373 76,224 1,399,774
Insurance 156,023 30,629 54,225 40,865 281,742
Repairs and maintenance 438,149 1,516 126,454 339,377 905,496
Supplies 253,710 112,041 19,478 41,944 427,173
Cost of goods sold - - 1,873 85,753 87,626
Contracted services 266,289 1,550,325 47,910 105,992 1,970,516
Rentals and leases 44,276 2,042 4,871 107,692 158,881
Other operating 1,119,567 799,488 125,753 349,531 2,394,339
Uncollectible accounts (1,241) 289,781 178 - 288,718
Controllable assets 103,159 12,938 207,990 11,729 335,816
Depreciation 3,866,389 1,882,731 6,590,753 371,470 12,711,343
TOTAL OPERATING EXPENSES 13,809,925 7,015,540 8,435,212 4,264,916 33,525,593
OPERATING INCOME (LOSS)202,066 1,146,629 (5,784,134) (3,014,942) (7,450,381)
OTHER INCOME (EXPENSE)
Interest expense (681,968) (275,017) (7,654) - (964,639)
Interest income 152,645 4,087 1,892 (1,631) 156,993
Gain (loss) on disposal of assets (13,533) 7,179 (311,609) (8,005) (325,968)
TOTAL OTHER INCOME (EXPENSE)(542,856) (263,751) (317,371) (9,636) (1,133,614)
INCOME (LOSS) BEFORE OPERATING TRANSFERS
AND GRANTS (340,790) 882,878 (6,101,505) (3,024,578) (8,583,995)
OPERATING TRANSFERS IN 341,725 496,080 135,747 1,037,600 2,011,152
OPERATING TRANSFERS OUT - - - (17,950) (17,950)
GRANTS FOR OPERATING 235,572 - 1,295,273 1,949,906 3,480,751
NET INCOME (LOSS) BEFORE CAPITAL TRANSFERS
AND GRANTS 236,507 1,378,958 (4,670,485) (55,022) (3,110,042)
CAPITAL TRANSFERS 241,878 - 28,000 120,000 389,878
CAPITAL GRANTS AND CONTRIBUTIONS 1,366,955 - 10,154,399 317,957 11,839,311
CHANGES IN NET POSITION 1,845,340 1,378,958 5,511,914 382,935 9,119,147
NET POSITION - BEGINNING OF YEAR 142,593,624 3,871,135 49,689,540 5,812,807 201,967,106
NET POSITION - END OF YEAR 144,438,964$ 5,250,093$ 55,201,454$ 6,195,742$ 211,086,253$
Business Type Activities - Enterprise Funds
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Statement of Cash Flows – Proprietary Funds
For the Year Ended June 30, 2021
The accompanying notes are an integral part of this financial statement.
37
Water Solid
Quality Waste Airport Non-Major
Fund Fund Fund Funds Total
Cash Flows from Operating Activities
Receipts from customers $ 13,937,537 $ 8,737,651 $ 455,466 $ 902,164 $ 24,032,818
Payments to suppliers (3,478,016) (2,678,442) (1,048,959) (1,117,147) (8,322,564)
Payments to employees (6,417,061) (2,267,373) (1,325,867) (2,712,452) (12,722,753)
Net Cash Provided (Used) by Operating Activities 4,042,460 3,791,836 (1,919,360) (2,927,435) 2,987,501
Cash Flows from Noncapital Financing Activities
Operating contributions 577,297 430,908 2,090,240 2,945,631 6,044,076
Increase in due to/from other funds 380,292 - 15,116 - 395,408
Net Cash Provided (Used) by Noncapital Financing Activities 957,589 430,908 2,105,356 2,945,631 6,439,484
Cash Flows from Capital and Related Financing Activities
Interest paid on notes and bond payable (638,529) (240,773) (9,654) (1,631) (890,587)
Acquisition and construction of capital assets (933,754) (129,122) (41,497) 342,940 (761,433)
Loss on the sale of assets (13,533) 7,179 (311,609) (8,005) (325,968)
Payments on notes and bonds payable (1,931,368) (1,656,706) (105,374) - (3,693,448)
Net Cash Provided (Used) by Capital and Related Financing (3,517,184) (2,019,422) (468,134) 333,304 (5,671,436)
Cash Flows from Investing Activities
Interest on investments 152,645 4,087 1,892 - 158,624
Net change in cash 1,635,510 2,207,409 (280,246) 351,500 3,914,173
Cash, Beginning of Year 14,403,103 15,293,414 280,546 1,183,901 31,160,964
Cash, End of Year $ 16,038,613 $ 17,500,823 $ 300 $ 1,535,401 $ 35,075,137
Non-Cash Operating Activities
Loss on refunding $ 326,473 $ 186,857 $ 2,810 $ - $ 516,140
Non-Cash Capital and Related Financing Activities
Capital lease $ 17,740 $ - $ - $ 24,192 $ 41,932
from Operating Activities
Operating income (loss) $ 202,066 $ 1,146,629 $ (5,784,134) $ (3,014,942) $ (7,450,381)
Adjustments to reconcile operating loss to net cash
from operating activities:
Depreciation 3,866,389 1,882,731 6,590,753 371,470 12,711,343
Changes in assets and liabilities:
Accounts receivable 82,179 233,991 4,504 (532) 320,142
Unbilled receivables (121,935) (61,033) (14,005) 28 (196,945)
Due to/from other government entities (62,322) - (470,170) (347,306) (879,798)
Inventories (30,618) (15,706) (11,393) (31,656) (89,373)
Accounts payable and other liabilities 69,297 (92,150) (506,369) 65,440 (463,782)
Accrued expenses 9,315 22,671 (2,000) 21,183 51,169
Landfill closure - 274,946 - - 274,946
Unearned revenue 27,624 402,524 (1,715,941) - (1,285,793)
Compensated absences 465 (2,767) (10,604) 8,880 (4,026)
Net Cash Provided (Used) by Operating Activities $ 4,042,460 $ 3,791,836 $ (1,919,359) $ (2,927,435) $ 2,987,502
Schedule of non-cash capital and related financing activities:
Contributions of capital assets $ 1,608,833 $ - $ 10,726,271 $ 437,957 $ 12,773,061
Capital lease - 1,672,362 - - -
Enterprise Funds
Reconciliation of Operating Loss to Net Cash
CO
U
N
T
Y
C
O
M
M
I
S
S
I
O
N
E
R
S
O
F
W
A
S
H
I
N
G
T
O
N
C
O
U
N
T
Y
St
a
t
e
m
e
n
t
o
f
N
e
t
P
o
s
i
t
i
on
–
F
i
d
u
c
i
a
r
y
F
u
n
d
s
As
o
f
J
u
n
e
3
0
,
2
0
2
1
Th
e
a
c
c
o
m
p
a
n
y
i
n
g
n
o
t
e
s
a
r
e
a
n
i
n
t
e
g
r
a
l
pa
r
t
o
f
t
h
i
s
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
.
38
AS
S
E
T
S
Ca
s
h
a
n
d
s
h
o
r
t
-
t
e
r
m
i
n
v
e
s
t
m
e
n
t
s
4
,
2
1
1
,
3
5
1
$
2
5
4
,
0
9
0
$
8
5
3
,
0
9
3
$
5
,
3
1
8
,
5
3
4
$
In
v
e
s
t
m
e
n
t
s
,
a
t
f
a
i
r
v
a
l
u
e
:
Co
r
p
o
r
a
t
e
b
o
n
d
s
a
n
d
o
b
l
i
g
a
t
i
o
n
s
6
1
,
5
4
1
-
-
6
1
,
5
4
1
Fi
x
e
d
i
n
c
o
m
e
s
e
c
u
r
i
t
i
e
s
4
5
,
9
0
3
,
8
6
5
3
,
6
2
3
,
7
0
6
7
,
3
3
1
,
2
4
9
5
6
,
8
5
8
,
8
2
0
Re
a
l
E
s
t
a
t
e
i
n
v
e
s
t
m
e
n
t
7
,
0
0
0
,
0
0
5
-
1
,
5
0
0
,
0
0
5
8
,
5
0
0
,
0
1
0
Eq
u
i
t
y
f
u
n
d
s
1
1
5
,
5
3
7
,
3
2
9
8
,
6
1
3
,
4
4
1
2
1
,
5
4
8
,
4
9
2
1
4
5
,
6
9
9
,
2
6
2
Ac
c
o
u
n
t
s
r
e
c
e
i
v
a
b
l
e
7
,
1
0
6
,
6
7
1
7
,
1
2
0
1
0
,
9
0
4
7
,
1
2
4
,
6
9
5
TO
T
A
L
A
S
S
E
T
S
17
9
,
8
2
0
,
7
6
2
1
2
,
4
9
8
,
3
5
7
3
1
,
2
4
3
,
7
4
3
2
2
3
,
5
6
2
,
8
6
2
LI
A
B
I
L
I
T
I
E
S
Ac
c
o
u
n
t
s
p
a
y
a
b
l
e
-
-
3
0
5
,
3
0
1
3
0
5
,
3
0
1
TO
T
A
L
L
I
A
B
I
L
I
T
I
E
S
-
-
3
0
5
,
3
0
1
3
0
5
,
3
0
1
NE
T
P
O
S
I
T
I
O
N
He
l
d
i
n
t
r
u
s
t
f
o
r
p
e
n
s
i
o
n
a
n
d
O
P
E
B
1
7
9
,
8
2
0
,
7
6
2
1
2
,
4
9
8
,
3
5
7
3
0
,
9
3
8
,
4
4
2
2
2
3
,
2
5
7
,
5
6
1
NE
T
P
O
S
I
T
I
O
N
17
9
,
8
2
0
,
7
6
2
$
1
2
,
4
9
8
,
3
5
7
$
3
0
,
9
3
8
,
4
4
2
$
2
2
3
,
2
5
7
,
5
6
1
$
Pe
n
s
i
o
n
T
r
u
s
t
O
P
E
B
T
r
u
s
t
LO
S
A
P
T
r
u
s
t
To
t
a
l
P
e
n
s
i
o
n
an
d
O
P
E
B
T
r
u
s
t
Fu
n
d
s
CO
U
N
T
Y
C
O
M
M
I
S
S
I
O
N
E
R
S
O
F
W
A
S
H
I
N
G
T
O
N
C
O
U
N
T
Y
St
a
t
e
m
e
n
t
o
f
C
h
a
n
g
e
s
i
n
N
e
t
P
o
s
i
t
i
o
n
-
F
i
d
u
c
i
a
r
y
F
u
n
d
s
Fo
r
t
h
e
Y
e
a
r
E
n
d
e
d
J
u
n
e
3
0
,
2
0
2
1
Th
e
a
c
c
o
m
p
a
n
y
i
n
g
n
o
t
e
s
a
r
e
a
n
i
n
t
e
g
r
a
l
pa
r
t
o
f
t
h
i
s
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
.
39
AD
D
I
T
I
O
N
S
Co
n
t
r
i
b
u
t
i
o
n
s
:
E
m
p
l
o
y
e
r
1
9
,
2
1
0
,
5
4
0
$
5
6
4
,
5
5
7
$
1
2
,
8
3
2
$
1
9
,
7
8
7
,
9
2
9
$
P
l
a
n
m
e
m
b
e
r
s
2
,
5
2
7
,
4
1
7
-
-
2
,
5
2
7
,
4
1
7
To
t
a
l
C
o
n
t
r
i
b
u
t
i
o
n
s
21
,
7
3
7
,
9
5
7
5
6
4
,
5
5
7
1
2
,
8
3
2
2
2
,
3
1
5
,
3
4
6
In
v
e
s
t
m
e
n
t
I
n
c
o
m
e
:
R
e
a
l
i
z
e
d
a
n
d
u
n
r
e
a
l
i
z
e
d
g
a
i
n
s
3
3
,
3
5
9
,
7
1
1
2
,
6
1
1
,
6
4
3
6
,
3
0
4
,
2
0
0
4
2
,
2
7
5
,
5
5
4
I
n
t
e
r
e
s
t
a
n
d
d
i
v
i
d
e
n
d
s
8
7
1
5
4
1
7
6
1
,
1
0
1
O
t
h
e
r
i
n
c
o
m
e
3
,
8
1
4
,
3
2
1
2
5
4
,
6
9
9
6
1
9
,
8
5
7
4
,
6
8
8
,
8
7
7
To
t
a
l
I
n
v
e
s
t
m
e
n
t
I
n
c
o
m
e
37
,
1
7
4
,
9
0
3
2
,
8
6
6
,
3
9
6
6
,
9
2
4
,
2
3
3
4
6
,
9
6
5
,
5
3
2
TO
T
A
L
A
D
D
I
T
I
O
N
S
58
,
9
1
2
,
8
6
0
3
,
4
3
0
,
9
5
3
6
,
9
3
7
,
0
6
5
6
9
,
2
8
0
,
8
7
8
DE
D
U
C
T
I
O
N
S
Be
n
e
f
i
t
s
1
1
,
2
4
1
,
9
3
6
6
5
3
,
0
1
6
6
3
1
,
0
9
6
1
2
,
5
2
6
,
0
4
8
Ad
m
i
n
i
s
t
r
a
t
i
v
e
e
x
p
e
n
s
e
s
1
3
8
,
1
6
4
1
4
,
1
9
5
2
2
,
0
3
7
1
7
4
,
3
9
6
TO
T
A
L
D
E
D
U
C
T
I
O
N
S
11
,
3
8
0
,
1
0
0
6
6
7
,
2
1
1
6
5
3
,
1
3
3
1
2
,
7
0
0
,
4
4
4
CH
A
N
G
E
S
I
N
N
E
T
P
O
S
I
T
I
O
N
47
,
5
3
2
,
7
6
0
2
,
7
6
3
,
7
4
2
6
,
2
8
3
,
9
3
2
5
6
,
5
8
0
,
4
3
4
NE
T
P
O
S
I
T
I
O
N
-
B
E
G
I
N
N
I
N
G
O
F
Y
E
A
R
13
2
,
2
8
8
,
0
0
2
9
,
7
3
4
,
6
1
5
2
4
,
6
5
4
,
5
1
0
1
6
6
,
6
7
7
,
1
2
7
NE
T
P
O
S
I
T
I
O
N
-
E
N
D
O
F
Y
E
A
R
17
9
,
8
2
0
,
7
6
2
$
1
2
,
4
9
8
,
3
5
7
$
3
0
,
9
3
8
,
4
4
2
$
2
2
3
,
2
5
7
,
5
6
1
$
Pe
n
s
i
o
n
T
r
u
s
t
L
O
S
A
P
T
r
u
s
t
O
P
E
B
T
r
u
s
t
To
t
a
l
P
e
n
s
i
o
n
an
d
O
P
E
B
T
r
u
s
t
Fu
n
d
s
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
40
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The Financial Reporting Entity
The primary government is the County Commissioners of Washington County, referred to
herein as the County or the County Commissioners. The County is governed by an elected
five-member board.
The accompanying financial statements are presented as of June 30, 2021 and for the year
then ended, and have been prepared in conformity with accounting principles generally
accepted in the United States of America applicable to local governments. The
Governmental Accounting Standards Board (GASB) is the standard setting body for
establishing governmental accounting and financial reporting principles, which are
primarily set forth in the GASB’s Codification of Governmental Accounting and Financial
Reporting Standards (GASB Codification).
Reporting Entity
The accompanying financial statements comply with the provisions of the GASB Standards
in that the financial statements include all organizations, activities, functions and
component units for which the County (the primary government) is financially accountable.
Financial accountability is defined as the appointment of a voting majority of a legally
separate organization’s governing body and either (1) the County’s ability to impose its
will over the organization, or (2) the potential that the organization will provide a financial
benefit to or impose a financial burden on the County.
Based on the foregoing, the County’s financial reporting entity includes all funds, agencies,
boards and commissions that are part of the primary government, and the component units
discussed below.
Blended Component Units - The Washington County Public Golf Corporation (Black Rock
Golf Course) is governed by a five-member board appointed by the County Commissioners.
Although it is legally separate from the County, the Washington County Public Golf
Corporation is reported as if it were part of the primary government because its sole purpose
is to operate the golf course which is owned by the County. Black Rock Golf Course is
reported as an enterprise fund.
Discretely Presented Component Unit - The component unit column in the government-
wide financial statements include the financial data of the County’s other component unit,
the Board of Education of Washington County (the Board, Board of Education or School
System.) The Board of Education is elected by the voters of Washington County. The
Board of Education operates the public schools in the County. The Board may not issue
debt or levy taxes. The County issues debt and levies taxes to provide capital and operating
funds to the Board. The State of Maryland also provides significant capital and operating
funds to the Board.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
41
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Reporting Entity (continued)
Complete financial statements of the discretely presented individual component unit can be
obtained from its administrative office:
Washington County Board of Education
10435 Downsville Pike
Hagerstown, Maryland 21740
Related Organizations - The County Commissioners are also responsible for appointing the
members of the boards of various other organizations, but the County’s accountability for
these organizations does not extend beyond making the appointments. Several of these
other organizations are funded by Federal or state governments.
Government-Wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the
statement of activities) report information on all of the non-fiduciary activities of the
primary government and its component units. For the most part, the effect of interfund
activity has been removed from these statements. Governmental activities, which normally
are supported by taxes and intergovernmental revenue, are reported separately from
business-type activities, which rely to a significant extent on fees and charges for support.
Likewise, the primary government is reported separately from certain legally separate
component units for which the primary government is financially accountable.
The statement of activities demonstrates the degree to which the direct expenses of a given
function or segment are offset by program revenue. Direct expenses are those that are
clearly identifiable with a specific function or segment. Program revenue includes: 1)
charges to customers or applicants who purchase, use, or directly benefit from goods,
services, or privileges provided by a given function or segment, and 2) grants and
contributions that are restricted to meeting the operational or capital requirements of a
particular function or segment. Taxes and other items not properly included among
program revenue are reported as general revenue.
Separate financial statements are provided for governmental funds, proprietary funds, and
fiduciary funds, even though the latter is excluded from the government-wide financial
statements. Major individual governmental funds and major individual enterprise funds are
reported as separate columns in the fund financial statements.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
42
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Measurement Focus, Basis of Accounting, and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the proprietary fund and
fiduciary fund financial statements. Revenue is recorded when earned and expenses are
recorded when a liability is incurred, regardless of the timing of related cash flows.
Property taxes are recognized as revenue in the year for which they are levied. Grants and
similar items are recognized as revenue as soon as all eligibility requirements imposed by
the provider have been met.
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenue is recognized as
soon as they are both measurable and available. Revenue is considered to be available
when they are collectible within the current period or soon enough thereafter to pay
liabilities of the current period. For this purpose, the government considers revenue to be
available if they are collected within 60 days of the end of the current fiscal period.
Expenditures generally are recorded when a liability is incurred, as under accrual
accounting. However, debt service expenditures, as well as expenditures related to
compensated absences and claims and judgments, are recorded only when payment is due.
Property taxes, income taxes, other local taxes, licenses, and interest associated with the
current fiscal period are all recognized as revenue of the current fiscal period.
The County’s pension plan’s financial statements are prepared using the accrual basis of
accounting. Plan member contributions are recognized in the period in which the
contributions are due. Employer contributions to each plan are recognized when due and
the employer has made a formal commitment to provide the contributions. Benefits and
refunds are recognized when due and payable in accordance with the terms of each plan.
The government reports the following major governmental funds:
The General Fund is the general operating fund of the County. It is used to account for
all financial resources except those required to be accounted for in another fund.
The Capital Projects Fund is used to account for financial resources to be used for the
acquisition or construction of major capital facilities in the governmental funds. The
Capital Projects Fund accounts for all capital improvements, which are financed by bond
issues, government grants, and transfers from the General and Special Revenue Funds.
Closed projects are capitalized in the appropriate fund.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
43
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Measurement Focus, Basis of Accounting, and Financial Statement Presentation
(continued)
The government reports the following major proprietary funds:
The Water Quality Fund accounts for activities of the County’s sewage treatment
plants, sewage pumping stations and collection systems, and the water treatment plants
and distribution systems.
The Solid Waste Fund is used to account for activities related to the safe disposal of
solid waste, to meet all state, Federal, and county regulations and to provide for
recycling.
The Airport Fund is used to account for activities at the Hagerstown Regional Airport
that serves the air transportation and ancillary needs of the four-state region.
Additionally, the government reports the following fiduciary funds:
The County’s Pension Trust Fund is used to account for activities related to the
Employees’ Retirement Plan of Washington County.
The County’s Volunteer Length of Service Award Program Trust Fund (LOSAP) is
used to account for activities related to the eligible volunteers’ retirement, disability,
and death benefits.
The Other Post-employment Benefits Trust Fund (OPEB) is used to account for
activities related to the other post-employment benefit plan of Washington County.
As a general rule, the effect of interfund activity has been eliminated from the government-
wide financial statements. Exceptions to this general rule are payments-in-lieu of taxes and
other charges between the government’s water and sewer function and various other
functions of the government. Elimination of these charges would distort the direct costs and
program revenue reported for the various functions concerned.
Amounts reported as program revenue include: 1) charges to customers or applicants for
goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital
grants and contributions. Internally dedicated resources are reported as general revenue
rather than as program revenue. Likewise, general revenue includes all taxes.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
44
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Measurement Focus, Basis of Accounting, and Financial Statement Presentation
(continued)
Proprietary funds distinguish operating revenue and expenses from non-operating items.
Operating revenue and expenses generally result from producing and delivering goods and
providing services and use of properties in connection with a proprietary fund’s principal
ongoing operations. The principal operating revenue of the enterprise funds are charges to
customers for sales and services. The Water Quality Fund also recognizes as operating
revenue the portion of connection fees intended to recover the cost of connecting new
customers to the system. Operating expenses for enterprise funds include the cost of sales
and services, administrative expenses, and depreciation of capital assets. All revenue and
expenses not meeting this definition are reported as non-operating revenue and expenses.
When both restricted and unrestricted resources are available for use, it is the government’s
policy to use restricted resources first, and then unrestricted resources as they are needed.
Use of Estimates in the Preparation of Financial Statements
The preparation of financial statements in conformity with accounting principles generally
accepted in the United States of America requires the County to make estimates and
assumptions that affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements, and the reported
amounts of revenue and expenses/expenditures during the reporting period. Actual results
could differ from those estimates.
Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g.,
roads, bridges, and similar items), are reported in the applicable governmental or business-
type activities columns in the government-wide financial statements. Capital assets are
defined by the County as assets with an initial, individual cost of $10,000 or greater for all
funds except for the Black Rock Golf Course and Public Transit Funds, which are $5,000.
All assets are recorded at historical cost or estimated historical cost, except for donated
capital assets which are recorded at estimated fair market value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or do
not materially extend the life of the asset are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are
constructed.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
45
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Capital Assets (continued)
Property, plant, equipment and infrastructure assets of the primary government, as well as
the component units, are depreciated using the straight-line method over the following
estimated useful lives:
Land Improvements 15-50 years
Buildings and Improvements 10-40 years
Facilities 20-100 years
Vehicles 5-10 years
Infrastructure 10-100 years
Machinery and Equipment 5-20 years
Office Furniture and Equipment 5-10 years
Treatment Plants 25-100 years
Computer Equipment 5-10 years
Long-Term Obligations
In the government-wide financial statements and proprietary funds financial statements, long-
term debt and other long-term obligations are reported as liabilities in the applicable
governmental activities, business-type activities, and proprietary fund statements of Net
Position. Bond premiums and discounts are deferred and amortized over the life of the bonds
using the effective interest method. Bonds payable are reported net of the applicable bond
premium or discount.
In the fund financial statements, governmental funds recognize bond premiums and discounts,
as well as bond issuance costs, during the current period. The face amount of debt issued is
reported as other financing sources. Premiums and discounts on debt issuances are reported as
other financing sources (uses). Issuance costs, whether or not withheld from the actual debt
proceeds received, are reported as capital outlay expenditures in the Capital Projects Fund.
Investments
Investments are stated at fair value based on quoted market values. Under the terms of
repurchase agreements, the excess cash from checking accounts is invested in short-term
investments. All deposits are insured by FDIC or a surety bond. Short-term investments in U.S.
Treasury and agency obligations that have remaining maturities of 90 days or less, provided
that the fair value of those investments is not significantly affected by impairment, are reported
at amortized cost, which approximates market value. Securities traded on a national or
international exchange are valued at the last reported sales price at current exchange rates.
Investments that do not have an established market are reported at estimated fair value.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
46
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Investments (continued)
Retirement plan investments are reported at fair value. Short-term investments are reported
at cost, which approximates fair value. Securities traded on a national or international
exchange are valued at the last reported sales price at current exchange rates. Investments
that do not have an established market are reported at estimated fair value.
Inventories
Inventories of the General Fund, Special Revenue Funds and Enterprise Funds consist of
expendable supplies held for consumption and items held for sale. These items are priced at
cost using the first-in, first-out method, or average costing.
Employee Benefit Programs
The County’s benefit program provides substantially all employees with group
hospitalization, life insurance, disability income protection, and retirement plans. The cost
of the retirement plans is accounted for in the General and Special Revenue Funds and in
the Enterprise Funds of the County.
There are two employee retirement plans for County employees. The County plans cover
all full-time employees other than those employed prior to July 1, 1972, who elected to
retain membership in the Maryland State Retirement System. The Board of Education
Retirement Plan is the Maryland State Retirement System. The assets of the County plans
are held by a trustee.
Retirement plan costs for members of the County Retirement Plan are determined annually
on an actuarial basis. Pension costs charged to expense equal the actuarially determined
contributions, calculated in accordance with GASB Statement No.68. The County follows
the practice of funding pension costs accrued.
Taxes and County Services
The County and its separate funds do not pay Federal, state or local taxes except social
security taxes. Except for certain limited reimbursements of administrative expenses and
employee benefits, the General Fund is not reimbursed by the other funds for general staff
services.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
47
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Real Estate and Personal Property Taxes
The County’s property tax is levied each July 1st, at rates enacted by the Board of County
Commissioners based on the total assessed value as determined by the Maryland State
Department of Assessments and Taxation. The rates of levy cannot exceed the constant yield
tax rate furnished by the Maryland State Department of Assessments and Taxation without
public notice and only after public hearings. A reassessment of all property is required to be
completed every three years.
Property taxes are levied as of July 1st, and a discount of one-half percent is granted for
property taxes paid by July 31st. Taxpayers also have the options of paying in full without
interest by September 30th, or paying their tax bills semi-annually. Taxpayers electing the semi-
annual method can pay the first installment without interest by September 30th. Beginning
October 1st, interest is charged. The second semi-annual payment, including a service charge, is
due by December 31st. Interest accrues at one percent monthly for delinquent property taxes.
Maryland law provides that unpaid real estate property taxes shall be a lien on the real property
from the date the taxes become payable. If real estate property taxes remain unpaid, the
collector shall sell the real properties at tax sale no later than two years from the date taxes are
in arrears. The County estate tax sale is held annually on the first Tuesday in the month of June.
Rate of County Taxes:
Income tax 3.0% of Maryland taxable income (calendar year 2022)
Recordation tax $3.80 per $500
Trailer park As of March 1, 2020, the County Commissioners reduced the tax to
7.5% of gross rentals, with a $20 per month per mobile home space
cap on the tax.
Property taxes $0.948 per $100 of assessable base
Cash Flows
For the purposes of the Statement of Cash Flows, the proprietary funds have defined cash
equivalents as all highly liquid deposits and other investment instruments that have a maturity
of three months or less.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
48
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Concentrations of Credit Risk
The County’s receivables consist of amounts due from County residents for property and other
taxes, utilities, and miscellaneous services fees and amounts due from the Federal and state
governments for grants and shared taxes. The Water Quality department provides sewage and
water services for residential, commercial, and other entities in the Washington County,
Maryland region. The department extends credit to its customers for sewer and water service
charges.
Net Position and Fund Equity
The difference between fund assets and liabilities is “Net Position” on the government-
wide, proprietary fund and fiduciary fund statements and “Fund Balance” on governmental
fund statements. Net Position is broken into categories and classified as “Net Investment in
Capital Assets,” legally “Restricted” for a specific purpose or “Unrestricted” and available
for appropriation for general purposes.
In the governmental fund financial statements, nonspendable and restricted fund balances
represent amounts that are legally restricted by outside parties for use for a specific purpose
or are otherwise not available for appropriation. Committed fund balance represents
amounts that are reserved for a particular purpose by the County Commissioners of
Washington County, and would require action by the Board to release the fund balance
from its commitment. Assigned fund balance represents tentative management plans that
are subject to change.
2. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
Budgetary Information
The County’s budget process is key to its long-range strategic plan. With the adoption
phase ending in May, the entire budget process encompasses nine months in preparation
time. Financial forecasts, economic trends, policy reviews, and citizen input are all part of
this process and result in the development of the operating and capital budgets for the year.
The following describes the budget process and procedures established by the County.
Budgets are adopted using the same basis of accounting as that used for reporting purposes.
Financial Capacity and Analysis Phase
The County develops statistical analysis of major revenue sources through various
resources available. The County prepares and annually updates a long-range financial
forecasting system which includes projections of revenue, expenditures, future costs,
financing of capital improvements that are included in the Capital Improvement Budgets,
Cost of Service Plans and the Operating Budget.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
49
2. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (continued)
Budgetary Information (continued)
Financial Capacity and Analysis Phase (continued)
Revenue estimates are monitored to identify any potential trends, which would
significantly impact the various revenue sources. The County reviews current construction
trends, the number of building permits, mortgages rates, and other economic data that can
impact revenue collections.
The County uses other financial modeling techniques that impact the long-term operations
and rates for the Water Quality and Solid Waste Funds.
The County annually updates its financial ratio trends. Most of the financial trends include
peer group median and historical data. Trend indicators are tracked for specific elements of
the County’s fiscal policies for evaluation.
Debt capacity is evaluated on an annual basis prior to the adoption of the Capital
Improvement Budget. The County examines statistical measures and compares them to
other counties, rating agency standards, and Washington County’s historical measures to
determine debt affordability.
The economic and financial trend analysis is an integral part of the County’s decision-
making process that includes short and long-term forecasts. The County’s current financial
condition as well as future financial capacity, long-range plans, and future goals and
visions are evaluated. During this phase forecasting assumptions, policy and reserve
reviews, compensation adjustments, and inflation assumptions are made.
Budget Development Start
The development of the budget starts with the on-line release of operational budgets and
ten year capital improvement budget. The information distributed includes instructions on
completing the budgets, due dates, and updated information on budgetary numbers,
personnel positions, goals, and other pertinent information.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
50
2. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (continued)
Budgetary Information (continued)
Budget Development Phase
Capital Improvement budget development begins in the winter after the development of the
debt capacity and financial trend and economic trend analysis. The Capital Improvement
Program (CIP) provides a comprehensive approach to planning and impacts all facets of
County operations. The County Administrator, the Chief Financial Officer, the Director of
Planning, the Director of Engineering, and the Director of Public Works comprise the Capital
Improvements Program Committee (CIP Committee). From the time the CIP’s initial annual
review begins in October through its adoption in May of each fiscal year, there is constant
interaction between departments, the CIP Committee, and the elected officials. This effort is
characterized by cooperation and reflects a common goal of ensuring that the CIP meets the
objectives of the County and remains affordable and achievable. The CIP is reviewed in
conjunction with the annual debt affordability analysis with revenue projections inclusive
of rate analysis, in order to determine funding availability. A financial analysis of funding
sources and project costs is conducted for all proposed capital improvement projects.
It is the CIP Committee’s responsibility to review all requests that County departments and
agencies submit. All projects are ranked based on established criteria for priority ranking.
Considering current and future needs as developed in the ten-year capital plan, and
available funding sources and the results of the priority ranking process, the CIP
Committee determines which capital projects best meet established criteria for the current
fiscal year Capital Improvement budget and the nine-year forecast. Operating impacts of
current and proposed capital projects are also taken into consideration by staff when
developing their Capital Improvement budget.
Operating budgets represent existing service levels and two years of prior historical
information. Departments and agencies request funding for the upcoming fiscal year. Any
increases in program and services require justification, as do all capital outlay requests.
These requests are summarized with projected funding shortfalls or overruns calculated.
Review and Modification Phase
The Chief Financial Officer presents the Operating and Capital Improvement budgets to the
County Commissioners. Preliminary recommendations are reviewed to ensure that
preliminary budgets address the County’s goals and fiscal management policies. The
County Administrator and the Chief Financial Officer work with the Commissioners on the
proposed budget documents for adoption.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
51
2. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (continued)
Budgetary Information (continued)
Adoption Phase
Proposed budgets are voted on by the County Commissioners to take to a public hearing to
communicate to the general public for all operating and capital funds. The public hearing is
advertised in the local newspaper and on the County web site. A presentation and handouts
are prepared for the public.
Public hearings are held on the proposed budgets and the current tax levy. Local law
requires a balanced budget to be adopted by July 1.
Start Up
Department Managers are responsible for their budgets throughout the fiscal year.
Expenditure percentages are calculated and compared to the budget. Corrective action, if
necessary, is taken if serious negative trends exist. Management and the County
Commissioners have real-time budgeting reports available and provide quarterly updates
on the County’s website as well as updates on major events and/or issues.
Balanced Budget
Under County code, the County Commissioners’ annual budget shall have a figure for the
total of all appropriations and a figure for the total of all revenue available to pay the
appropriations. The figure for total appropriations may not exceed the figure for total
estimated revenue.
Costing of Services
In addition to accrual basis budgeting, several enterprise funds utilize a cost of service
approach. Cost of service is a method of accounting, which identifies both the cost of the
program and the portion of the cost that will be recovered through fees and charges. By
using this financial technique, the County is able to assess the true cost of providing a
service. Currently, water, sewer, and solid waste services use this approach to determine
cost and rates.
Amendment to the Budget
The County’s operating budgets are adopted at the program and service level and the
Capital Improvement budget is adopted at the project level. Transfers between programs or
projects in excess of $25,000 require County Commissioner’s approval.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
52
2. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (continued)
Budgetary Information (continued)
Amendment to the Budget (continued)
The Chief Financial Officer reviews capital projects before any issuance of debt. Any
modifications to a project and/or the total debt to be issued based upon this review is
required to be approved by the County Commissioners either for an increase or decrease in
total borrowing amount or for a change in the total borrowing source.
The County maintains a cash and investment pool that is available for use by all funds, and
is displayed on the Statement of Net Position as “cash and short-term investments.”
Statutes authorize the County to invest in United States government bonds, obligations of
the Federal government or agencies, savings accounts in Maryland banks, repurchase
agreements and the Maryland Local Government Investment Pool.
3. CASH AND SHORT-TERM INVESTMENTS
Primary Government
Deposits
As of June 30, 2021, the carrying amount of the County’s deposits was $197,580,596 and
the bank balances were $200,259,869. All deposits are carried at cost plus accrued interest.
There were no significant violations of the collateralization requirements during the year
ended June 30, 2021. The County’s deposit policy specifies that all deposits must be
entirely covered by Federal depository insurance, deposit surety bond, or by collateral in
the form of pledged securities, according to state statute. In order to anticipate market
changes and provide a level of security for all funds, the collateralization level is required
to be at least 102% of market value of principal and accrued interest.
Custodial Credit Risk
Custodial credit risk is the risk that in the event of a bank failure, the County’s deposits
may not be returned. The County does not have a deposit policy for custodial credit risk.
As of June 30, 2021, the County’s bank balance of $200,259,869 was not exposed to
custodial credit risk as $250,000 of interest bearing accounts and $250,000 of noninterest
bearing accounts are insured by FDIC, $15,000,000 is covered by a short term line of
credit, and the remainder is collateralized through the Bank of New York Mellon.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
53
3. CASH AND SHORT-TERM INVESTMENTS (continued)
Primary Government (continued)
Investments
As of June 30, 2021, the County had the following investments and maturities.
Investment Type Fair Value Less than 1 1-5 6-10 More than 10
Investments held in County’s name:
10,496,657$ 10,496,657$ -$ -$
Total investments held in County’s name 10,496,657 10,496,657 - - -
Investments held by trustee of
Pension plan:
61,541 61,541 - - -
Fixed income securities 45,903,865 45,903,865 - - -
Real estate investments 7,000,005 7,000,005 - - -
Equity funds 115,537,329 115,537,329 - - -
Money market funds 4,211,351 4,211,351 - - -
Total Investments held by trustee of
pension plan 172,714,091 172,714,091 - - -
Investments held by trustee of
LOSAP plan:
- - - - -
Fixed income funds 3,623,706 3,623,706 - - -
Equity funds 8,613,441 8,613,441 - - -
Money market funds 254,090 254,090 - - -
Total Investments held by trustee of
LOSAP plan 12,491,237 12,491,237 - - -
Investments held by trustee of
OPEB plan:
Real estate investments 1,500,005 1,500,005 - - -
Fixed income funds 7,331,249 7,331,249 - - -
Equity funds 21,548,492 21,548,492 - - -
Money market funds 853,093 853,093 - - -
Total Investments held by trustee of
OPEB plan 31,232,839 31,232,839 - - -
Total investments 226,934,824$ 226,934,824$ -$ -$ -$
U.S. government obligations, municipal and
corporate bonds
U.S. government obligations, municipal and
corporate bonds
U.S. government obligations and corporate
bonds
Investment Maturities (in Years)
The County categorizes its fair value measurements within the fair value hierarchy
established by generally accepted accounting principles. The hierarchy is based on the
valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices
in active markets for identical assets; Level 2 inputs are significant other observable inputs;
Level 3 inputs are significant unobservable inputs. All of the County’s investments are
valued using quoted market prices (level 1 inputs).
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
54
3. CASH AND SHORT-TERM INVESTMENTS (continued)
Primary Government (continued)
Investments (continued)
Interest Rate Risk: As a means of limiting its exposure to fair value losses arising from
interest rates, the County’s investment policy specifies that funds shall be invested at all
times in keeping with the daily and seasonal pattern of the County’s cash balances, as well
as any other special factors or needs, in order to assure the availability of funds on a timely
and liquid basis. Cash flow projections will be monitored and updated on an ongoing basis
by the Budget and Finance Department and communicated regularly to the County
Administrator. On a periodic basis, the County will determine, based on cash flow
projections, what the appropriate average weighted maturity of the portfolio should be.
Unless matched to a specific cash flow, the County will not invest in securities maturing
more than three years from the date of purchase. Reserve funds may be invested in
securities exceeding three years if the maturities of such instruments precede or coincide
with the expected needs for funds and only with the prior approval of the Budget and
Finance Department.
The County’s Pension Plan Investment Policy states that the assets are to be managed for
total return, defined as dividend and interest income plus or minus capital gains and losses.
Investments shall be diversified so as to minimize the risk of unacceptable losses. The
portfolio is looked at as a whole rather than as individual securities. Investing for long term
(preferably longer than 10 years) becomes critical to investment success because it allows
the long-term characteristics of the asset classes to surface.
The table below summarizes the target asset class weighting, along with the allowable
ranges for each class.
Investment Type Range Target
Equities:
Domestic 25-45% 35%
International 10-30% 20%
Options/ Defensive Equity
Real Estate
Private Infrastructure
Private Credit/ High Yield
0-25%
0-10%
0-10%
0-15%
12%
4%
4%
7%
Fixed Income:
Investment Grade 6-26% 16%
Money Market 0-10% 2%
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
55
3. CASH AND SHORT-TERM INVESTMENTS (continued)
Primary Government (continued)
Investments (continued)
Credit Risk: It is the County’s investment policy to only invest in U.S. Government
Treasury obligations, agencies, and sponsored instrumentalities. Also the County’s
investment policy allows for investments in banks located in the State of Maryland
(Certificates of Deposit) with the exception of Bankers Acceptances. Commercial banks
must have a short-term rating of at least investment grade from the appropriate bank
rating agencies. Bankers’ Acceptances from domestic banks, which also include United
States affiliates of large international banks, must have a rating of Al from Standards and
Poor’s Corporation and P1 from Moody’s Investor Services. As of June 30, 2021, the
County’s investments were 100% in U.S. Treasury and Agency obligations and
certificates of deposit.
The County’s Pension Plan Investment Policy allows for investing in the following
investment types. Also, below is the benchmark used for rating each of the assets.
Investment
Type
Evaluation
Benchmark
Equities:
Domestic Russell 3000
International MSCI ACWI ex U.S. IMI (net)
Options/ Defensive Equity
Real Estate
Private Infrastructure
Private Credit/ High Yield
CBOE Covered Combo
NCREIF ODCE
S&P Global Infrastructure
Bloomberg Barclays High-yield
Fixed Income:
Investment Grade
Money Market
Bloomberg Barclays Aggregate
BofAML 90- Day T-Bill
Custodial Credit Risk: For an investment, custodial credit risk is the risk that, in the
event of the failure of the counterparty, the County will not be able to recover the value
of its investments or collateral securities that are in the possession of an outside party.
As of June 30, 2021, none of the County’s investments are exposed to custodial credit
risk because they are held in the County’s name.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
56
3. CASH AND SHORT-TERM INVESTMENTS (continued)
Board of Education
Cash
Custodial Credit Risk: Maryland State Law prescribes that local government units, such as
the School System, must deposit its cash in banks transacting business in the State of
Maryland, and that such banks must secure any deposits in excess of Federal Deposit
Insurance Corporation (FDIC) insurance levels with collateral whose market value is at
least equal to the deposits. Any cash deposit exceeding the FDIC insurance level will
require collateralization. The FDIC coverage limits are applied to total noninterest bearing
accounts separately from interest-bearing accounts.
Compliance is summarized as follows:
June 30, 2021
Carrying amount of cash deposits 18,054,196$ 70,226$ 18,124,422$
Bank balance of cash deposits 19,274,170 70,226 19,344,396
Amount covered by FDIC 1,428,284 70,226 1,498,510
Amount collateralized with securities
17,845,886 - 17,845,886
Governmental
Activities and
Business-Type
Fiduciary
Responsibilities Total
held by an agent of the pledging
financial institution in the School
system’s name
Investments
Credit Risk: Maryland statutes authorize the School System to invest in obligations of the
United States government or agency obligations. As of June 30, 2021, the School System’s
operating investments in U.S Government Agencies were rated AAA and AA+ by Standard
& Poor’s. The School System’s fiduciary investments in fixed income mutual funds and
corporate bonds were not rated and rated A+, respectively, as of June 30, 2021.
Interest Rate and Custodial Risk: Investments are made in Federal government securities
without risk of loss due to market conditions. The Board’s investments, which include
uninsured and unregistered investments, are held by a bank’s trust department or agent in
the School System’s name. The Board’s policy is generally to require delivery of the
investments to a third-party custodian.
Foreign Currency Risk: Maryland law does not permit the School System to have or hold
any type of international investment vehicle.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
57
3. CASH AND SHORT-TERM INVESTMENTS (continued)
Board of Education (continued)
Investments (continued)
Retiree Health Plan Trust Investments: The investments of the MABE Trust are stated at
fair value, are deposited with Fidelity, and are managed by GYL Financial Synergies, LLC.
The MABE Trust categorizes its fair value measurements within the fair value hierarchy
established by GAAP. The hierarchy is based on the valuation inputs used to measure the
fair value asset. Level 1 inputs are quoted prices in active markets for identical assets;
Level 2 inputs are significant other observable inputs; Level 3 are significant unobservable
inputs. Although all investments of the MABE Trust are considered Level 1 and Level 2,
the School System’s membership in the MABE Trust is considered Level 2. As of June 30,
2021, the pooled net position of the MABE Trust was $589,129,491 in total, of which the
School System’s allocated investment balance was $106,934,040. The School System’s
allocated investments consist of the following:
Interest Receivable 80,688
Corporate Bonds 12,931,606
Fixed Income Mutual Funds 9,050,018
Equity Securities 24,509,412
Mutual Funds 39,744,511
U.S. Government Agency 13,963,700
106,934,040$
The School System may terminate its membership in the MABE Trust and withdraw its
allocated investment balance by providing written notification six months prior to the
intended date of withdrawal.
Concentration of Credit Risk: The School System does not have a formal policy that places
a limit on the amount or percent that may be invested in any one issuer. More than 5% of
the School System’s Governmental Activities investments are investments in the Federal
Home Loan Bank, Federal Farm Credit Bank, Federal National Mortgage Association, and
Federal Home Loan Mortgage Corp. These investments are 14%,14%,15% and 15%,
respectively, of the Governmental Activities investments. More than 5% of the School
System’s General Fund investments are investments in the Federal Home Loan Bank,
Federal Farm Credit Bank, Federal National Mortgage Association, and Federal Home
Loan Mortgage Corp. These investments are 24%,24%,26% and 26%, respectively of the
General Fund investments.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
58
3. CASH AND SHORT-TERM INVESTMENTS (continued)
Board of Education (continued)
Investments (continued)
Market Risk: The School System’s investments are exposed to various risks, such as
interest rate, market, currency, and credit risks. Due to the level of risk associated with
certain investments and the level of uncertainty related to changes in the value of
investments, it is at least reasonably possible that changes in risks in the near term would
materially affect investment assets reported in the financial statements. Agency bonds are
not backed by the full faith and credit of the United States Government.
As of June 30, 2021, the School System had the following investments and maturities:
June 30, 2021
United States Treasury Note - 1.875%
matures April 30, 2022 5,134,375$ -$ -$5,134,375$
United States Treasury Note - .125%
matures February 28, 2023 7,093,747 - - 7,093,747
United States Treasury Note - .250%
matures April 15, 2023 6,019,219 - - 6,019,219
Federal Home Loan Bank - 2.625%
matures December 10, 2021 6,179,061 - - 6,179,061
Federal Home Credit Bank - 1.550%
matures January 28, 2022 6,131,462 - - 6,131,462
Federal National Mortgage Association- 2.625%
matures September 11, 2022 6,734,969 - - 6,734,969
Federal Home Loan Mortgage Corp- .250%
matures October 21, 2022 6,512,502 - - 6,512,502
Income Fund of America 83,054 - - 83,054
Retiree Health Plan Trust - - 106,934,040 106,934,040
43,888,389$ -$ 106,934,040$ 150,822,429$
Governmental
Activities
Business-Type
Activities
Fiduciary
Responsibilities Total
Fair Value
Investment Type June 30, 2021 Less than 1 1-5 6-10 More than 10
U.S. Agencies $ 43,805,335 $ 17,444,898 $ 26,360,437 $ - $ -
Income Fund of America 83,054 83,054 - - -
Retiree Health Plan Trust 35,945,324 9,050,018 12,931,605 - 13,963,701
$ 79,833,713 $ 26,577,970 $ 39,292,042 $ - $ 13,963,701
Investment Maturities (in Years)
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
59
3. CASH AND SHORT-TERM INVESTMENTS (continued)
Board of Education (continued)
Investments (continued)
Investments and Fair Value – Investments are measured at fair value on a recurring basis in
accordance with the framework established by GASB Statement No. 72, “Fair Value
Measurement and Application”. That framework provides a fair value hierarchy that
prioritizes the inputs to valuation techniques used to measure fair value. The three levels of
the fair value hierarchy are described as below:
Level 1 – inputs to the valuation methodology are unadjusted quoted prices for identical
assets or liabilities in active markets that the School System has the ability to access.
Level 2 – inputs to the valuation methodology include quoted prices for similar assets or
liabilities in active markets or inactive markets; inputs other than quoted prices that are
observable for the asset or liability; or inputs that are derived principally from or
corroborated by observable market data by correlation or other means.
Level 3 – inputs to the valuation methodology are unobservable and significant to the fair
value measurement.
Fair value of assets measured on a recurring basis as of June 30, 2021 are as follows:
Value (Level 1) (Level 2) (Level 3)
Government Agency Securities $ 43,805,335 $ - $ 43,805,335 $ -
Mutual Fund - Income Fund 83,054 83,054 - -
$ 43,888,389 $ 83,054 $ 43,805,335 $ -
Mutual funds are valued using prices quoted in active markets for those securities. U.S.
government agency securities are valued using quoted market prices for similar securities.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
60
4. RECEIVABLES
Receivables as of year-end for the government’s funds, including the applicable allowances
for uncollectible accounts are as follows:
Receivables:
Taxes receivable $ 930,372 $ - $ - $ 930,372
Accounts receivable 2,940,023 811,502 386,289 4,137,814
Gross receivables 3,870,395 811,502 386,289 5,068,186
Less: allowance for uncollectibles (1,581,887) - - (1,581,887)
Net Total Receivables $ 2,288,508 $ 811,502 $ 386,289 $ 3,486,299
Accounts receivable $ 1,112,585 $ 387,187 $ 32,268 $ 1,855 $ 1,533,895
Less: allowance for uncollectibles (14,425) (296,036) (1,101) - (311,562)
Net Total Receivables $ 1,098,160 $ 91,151 $ 31,167 $ 1,855 $ 1,222,333
Business-type Activities
Governmental Activities
General Non-Major
Capital
Projects Total
Water
Quality Solid Waste Airport Non-Major Total
Governmental funds report unavailable revenue in connection with receivables for
revenues that are not considered to be available to liquidate liabilities of the current period.
Governmental funds also record unearned revenue in connection with resources that have
been received, but not yet earned. As of the end of the current fiscal year unavailable
revenue for delinquent property taxes receivable reported in the General Fund was
$460,617. Receivables do not include various taxes collected by the State of Maryland on
behalf of the County, including income taxes. These amounts are included in Due From
Other Governmental Agencies.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
61
5. CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2021, was as follows:
Primary Government
Balance Balance
June 30, 2020 Additions Retirements June 30, 2021
Governmental Activities:
Capital assets, not being depreciated:
Land 97,101,068$ 2,769,194$ (208,061)$ 99,662,201$
Capital assets, being depreciated:
Land improvements 15,584,369 1,156,419 - 16,740,788
Building and improvements 107,250,452 2,519,229 (98,376) 109,671,305
Vehicles 18,005,839 2,989,426 (1,239,187) 19,756,078
Infrastructure 1,197,904,471 8,230,711 (2,544) 1,206,132,638
Machinery and equipment 11,121,652 575,474 (121,499) 11,575,627
Office furniture and equipment 971,985 - (48,135) 923,850
Computer equipment 35,592,161 763,477 (492,124) 35,863,514
Total capital assets, being depreciated 1,386,430,929 16,234,736 (2,001,865) 1,400,663,800
Total Capital Assets 1,483,531,997 19,003,930 (2,209,926) 1,500,326,001
Accumulated depreciation for:
Land improvements (7,300,129) (510,016) - (7,810,145)
Building and improvements (43,417,898) (3,153,418) 51,938 (46,519,378)
Vehicles (12,953,408) (1,483,459) 1,236,244 (13,200,623)
Infrastructure (959,856,974) (8,747,337) 2,290 (968,602,021)
Machinery and equipment (6,774,329) (789,395) 121,499 (7,442,225)
Office furniture and equipment (917,614) (18,124) 48,136 (887,602)
Computer equipment (32,168,503) (1,124,650) 466,789 (32,826,364)
Total accumulated depreciation (1,063,388,855) (15,826,399) 1,926,896 (1,077,288,358)
Governmental Activities Capital Assets, Net 420,143,142$ 3,177,531$ (283,030)$ 423,037,643$
Projects Under Construction 20,172,581$ 20,482,757$ (13,488,032)$ 27,167,306$
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
62
5. CAPITAL ASSETS (continued)
Primary Government (continued)
Balance Balance
June 30, 2020 Additions Retirements June 30, 2021
Capital assets, not being depreciated:
Land 12,202,911$ -$ -$ 12,202,911$
Capital assets, being depreciated:
Land improvements 148,097,716 6,587,203 (1,626,046) 153,058,873
Building and improvements 63,644,403 8,979,035 (550,355) 72,073,083
Facilities 125,623,728 1,415,175 (60,224) 126,978,679
Vehicles 7,817,297 363,977 (254,107) 7,927,167
Machinery and equipment 13,400,375 2,072,442 (1,249,423) 14,223,394
Office furniture and equipment 272,987 - (27,124) 245,863
Computer equipment 2,470,934 21,078 - 2,492,012
Treatment plants 100,653,865 18,892 (14,321) 100,658,436
Total capital assets, being depreciated 461,981,305 19,457,802 (3,781,600) 477,657,507
Total Capital Assets 474,184,216 19,457,802 (3,781,600) 489,860,418
Accumulated depreciation for:
Land improvements (113,961,896) (6,513,873) 1,613,606 (118,862,163)
Building and improvements (24,941,741) (1,611,217) 230,363 (26,322,595)
Facilities (39,157,900) (1,673,216) 38,425 (40,792,691)
Vehicles (6,784,942) (361,363) 254,107 (6,892,198)
Machinery and equipment (10,594,659) (540,339) 1,112,943 (10,022,055)
Office furniture and equipment (272,988) - 27,125 (245,863)
Computer equipment (2,078,579) (62,290) - (2,140,869)
Treatment plants (29,829,062) (1,951,744) 10,591 (31,770,215)
Total accumulated depreciation (227,621,767) (12,714,042) 3,287,160 (237,048,649)
Business-type Activities Capital Assets, Net 246,562,449$ 6,743,760$ (494,440)$ 252,811,769$
Projects Under Construction 6,853,237$ 12,474,193$ (16,724,689)$ 2,602,741$
Business-type Activities:
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
63
5. CAPITAL ASSETS (continued)
Primary Government (continued)
Depreciation expense was charged to functions/programs of the primary government as
follows:
Governmental Activities:
General Government 11,959,232$
Public Safety 2,521,653
Park, recreation and culture 367,853
Conservation of Natural Resources 28,133
Highways and streets 949,527
Total Depreciation Expense - Governmental Activities 15,826,398$
Business-Type Activities:
Public Transit Fund 274,622$
Airport Fund 6,590,753
Golf Course Fund 96,848
Water Quality Fund 3,866,389
Solid Waste Fund 1,882,731
Total Depreciation Expense – Business-Type Activities 12,711,343$
Board of Education
Balance Balance
June 30, 2020 Additions Deletions Reclasses June 30, 2021
Government Activities
Capital assets, not being depreciated:
Land 8,813,307$ 936,308$ $ - $ - 9,749,615$
Facilities under construction 37,912,940 4,625,149 (40,608,491) - 1,929,598
46,726,247 5,561,457 (40,608,491) - 11,679,213
Capital assets, being depreciated:
Building and improvements 346,648,792 39,812,530 (1,537,623) - 384,923,699
Furniture and equipment 60,245,591 1,428,271 (10,822,497) - 50,851,365
Equipment under capital leases 51,428 - - - 51,428
406,945,811 41,240,801 (12,360,120) - 435,826,492
Accumulated depreciation:
Building and improvements (165,680,155) (7,926,606) 1,434,771 - (172,171,990)
Furniture and equipment (41,019,666) (3,803,253) 10,711,281 - (34,111,638)
Buildings and equipment under capital lease (12,812) (12,812) - - (25,624)
(206,712,633) (11,742,671) 12,146,052 - (206,309,252)
Governmental Activities Capital Assets, Net 246,959,425$ 35,059,587$ (40,822,559)$ -$ 241,196,453$
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
64
5. CAPITAL ASSETS (continued)
Board of Education (continued)
Balance Balance
June 30, 2020 Additions Deletions June 30, 2021
Business-type Activities
Capital assets, being depreciated:
Furniture and equipment 5,459,545$ 32,281$ (333,745)$ 5,158,081$
Accumulated depreciation:
Furniture and equipment (3,892,223) (301,434) 312,557 (3,881,100)
Business-type Activities Capital Assets, Net 1,567,322$ (269,153)$ (21,188)$ 1,276,981$
Depreciation expense was charged to the functions/programs of the Board as follows:
Governmental activities:
Other instructional costs 1,994,336$
Student transportation services 1,485,124
Operation of plant 191,100
Depreciation - unallocated 8,072,111
11,742,671$
Business-type activities:
Food services 301,434$
Total Governmental Activities Depreciation Expense
6. INTERFUND RECEIVABLES AND PAYABLES
Outstanding balances between funds are reported as “due to/from other funds” and are the
result of the County’s central cash management and disbursement system. Other activity
between funds that are representative of lending/borrowing arrangements outstanding at the
end of the fiscal year are also referred to in the fund statements as “due to/from other
funds.”
Receivable Fund Payable Fund Amount
Capital Projects HEPMPO 192,818$
Grant Management 48,184
Pretreatment 380,292
Airport 15,116
Total 636,410$
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
65
6. INTERFUND RECEIVABLES AND PAYABLES (continued)
Board of Education
Receivable
Entity
Payable
Entity Amount
Component unit - Board of Education Primary government - capital projects $ 4,757
All interfund receivables and payables are without interest.
7. INTERFUND TRANSACTIONS
During the course of normal operations, the County has numerous transactions between
funds. Usually these transfers are undertaken to enable the receiving funds to provide
services that the government has determined to be in the best interest of the County.
Transfers are reported as “Other Financing Sources (Uses)” in the governmental funds
and as “Operating Transfers” or “Capital Transfers” in the enterprise funds. A summary
of transfers follows:
Operating Operating Capital Capital
Fund Transfers In Transfers Out Transfers In Transfers Out
General Fund:
Capital Projects -$ -$ -$ 32,109,994$
Highway Fund - - - 500,000
Solid Waste - 496,080 - -
Public Transit - 699,760 - -
Water Quality - 341,275 - -
Grant Management - 273,080 - -
Agricultural Education Center - 199,610 - -
Golf Course - 337,840 - -
HEPMPO - 9,750 - -
Land Preservation - 35,440 - -
Airport - - - -
Cascade Town Centre - 150,000 - -
Capital Projects Fund:
General Fund - - 32,109,994 -
Highway Fund - - 500,000 -
Airport Fund - - - 139,000
Water Quality - - - 241,878
Hotel Rental Fund - - - 239,000
Golf Course - - - 66,000
Transit - - - 54,000
Land Preservation - - - 400,000
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
66
7. INTERFUND TRANSACTIONS (continued)
Operating Operating Capital Capital
Fund Transfers In Transfers Out Transfers In Transfers Out
Solid Waste:
General Fund 496,080 - - -
Public Transit:
General Fund - 17,950 - -
HEPMPO - - 54,000 -
Capital Projects - - - -
Water Quality:
General Fund 341,275 - - -
Capital Projects - - 241,878 -
Airport:
General Fund 699,760 - - -
Hotel Rental - 24,747 - -
Capital Projects - - 139,000 -
Golf Course:
General Fund 337,840 - - -
Capital Projects - - 66,000 -
Grant Management:
General Fund 273,080 - - -
Agricultural Education Center:
General Fund 199,610 - - -
HEPMPO:
General Fund 9,750 - - -
Public Transit Fund 17,950 - - -
Hotel Rental:
Capital Projects - - 239,000 -
Airport 24,747 - - -
Cascade Town Centre - - - -
Land Preservation:
General Fund 35,440 - - -
Capital Projects Fund - - 400,000 -
Cascade Town Centre
General Fund 150,000 - - -
Total 2,585,532$ 2,585,532$ 33,749,872$ 33,749,872$
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
67
8. LONG-TERM DEBT AND CAPITAL LEASE OBLIGATIONS
Primary Government
The County issues general obligation bonds to provide funds for the acquisition and
construction of major capital facilities. General obligation bonds have been issued for both
governmental and business-type activities. General obligation bonds are direct obligations
and pledge the full faith and credit of the County. These bonds generally are issued as 20-
year serial bonds with different amounts of principal maturing each year. General
obligation bonds and capital lease obligations currently outstanding are as follows:
Interest Beginning Ending Due Within
Rate Balance Additions Reductions Balance One Year
Governmental Activities
Public Sale Bonds payable:
General obligation bonds 1.4-5.5% 141,346,216$ 24,257,506$ 23,924,284$ 141,679,438$ 9,769,489$
7,482,039 1,753,549 1,184,318 8,051,270 -
148,828,255 26,011,055 25,108,602 149,730,708 9,769,489
Other loans payable
Direct Borrowing: Maryland Water Quality loans 1.0% 2,476,571 - 276,011 2,200,560 514,890
Total bonds and loans payable 151,304,826 26,011,055 25,384,613 151,931,268 10,284,379
Direct Borrowing: Agricultural Land Preservation 3.0% 1,123,772 - 181,779 941,993 181,779
Capital lease obligations 3.2% 342,851 385,579 284,757 443,673 122,502
Net pension liability 118,758,533 - 37,542,516 81,216,017 -
271,529,982 26,396,634 63,393,665 234,532,951 10,588,660
Business-type Activities
Public Sale Bonds payable:
General obligation bonds 1.4-5.9% 36,968,784$ 5,327,494$ 7,595,716$ 34,700,562$ 2,145,511$
2,950,030 216,650 389,276 2,777,404 -
- - - - -
39,918,814 5,544,144 7,984,992 37,477,966 2,145,511
Other loans payable:
Direct Borrowing: Maryland Water Quality loans .40-1.7% 7,689,125 - 1,027,112 6,662,013 1,484,986
Total bonds and loans payable 47,607,939 5,544,144 9,012,104 44,139,979 3,630,497
Capital lease obligations 4.1% 41,932 1,672,362 398,114 1,316,180 314,866
47,649,871 7,216,506 9,410,218 45,456,159 3,945,363
Total Combined Activities
Long-term Liabilities 319,179,853$ 33,613,140$ 72,803,883$ 279,989,110$ 14,534,023$
Board of Education 7.17% 39,532$ -$ 8,881$ 30,651$ 9,518$
Unamortized bond discount
Total bonds payable
Business-type Activity
Long-term Liabilities
Unamortized bond premium
Total bonds payable
Governmental Activity
Long-term Liabilities
Unamortized bond premium
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
68
8. LONG-TERM DEBT AND CAPITAL LEASE OBLIGATIONS (continued)
Primary Government (continued)
Summary of remaining debt service requirements for the years ended June 30, are as
follows:
Year
ending
June 30, Principal Interest Principal Interest Principal Interest Principal Interest
2022 9,769,489$ 4,570,184$ 514,890$ 22,005$ 2,145,511$ 1,113,996$ 1,484,986$ 49,521$
2023 10,081,595 4,293,862 553,317 16,856 2,278,406 1,024,167 1,576,367 37,733
2024 10,550,959 3,870,614 278,877 11,324 2,274,041 928,588 379,213 24,973
2025 10,559,841 3,480,103 281,666 8,534 2,305,160 836,300 319,984 21,553
2026 10,168,068 3,092,255 284,483 5,718 2,371,932 744,387 225,537 18,711
2027-2031 43,741,473 10,455,959 287,327 2,875 11,463,521 2,561,111 1,491,347 68,182
2032-2036 31,936,037 4,203,220 - - 7,183,963 1,113,999 1,036,985 29,093
2037-2041 14,183,003 765,810 - - 2,677,001 353,198 147,594 1,551
2042-2051 688,973 6,891 - - 2,001,027 228,784 - -
Total 141,679,438$ 34,738,898$ 2,200,560$ 67,312$ 34,700,562$ 8,904,530$ 6,662,013$ 251,317$
Plus:
Unamortized premium 8,051,270 2,777,404
149,730,708$ 37,477,966$
Governmental Activities Business-type Activities
Direct
Borrowings
General
Obligation Bonds
Direct
Borrowings
General
Obligation Bonds
The County Commissioners have received bonding authority from the State Legislature to
issue public facilities bonds for the purpose of financing various capital projects. As of
June 30, 2021, the unused authorization was $49,640,096.
Conduit Debt
From time to time, the County has issued Industrial Revenue Bonds to provide financial
assistance to private-sector entities for the acquisition and construction of industrial and
commercial facilities deemed to be in the public interest. The bonds are secured by the
property financed and are payable solely from payments received in the underlying mortgage
loans. Upon repayment of the bonds, ownership of the acquired facilities transfers to the
private-sector entity served by the bond issuance. Neither the County, the State, nor any
political subdivision thereof is obligated in any manner for repayment of the bonds. In
accordance with governmental accounting standards, the bonds are not reported as liabilities
in the accompanying financial statements. As of June 30, 2021, there were Industrial
Revenue Bonds outstanding with an aggregate principal amount payable of $137,349,217.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
69
8. LONG-TERM DEBT AND CAPITAL LEASE OBLIGATIONS (continued)
Primary Government (continued)
Agricultural Land Preservation Installments
The County has entered into installment contracts to purchase easements for agricultural
land preservation purposes. Under the terms of the installment contracts, the County pays
the property owner annual interest and principal payments over the ten-year term of the
contract. The primary source of revenue for repayment of the indebtedness is a portion of
the transfer tax on all transfers of real property in the County. The annual requirements to
amortize agricultural preservation installments outstanding as of June 30, 2021, are as
follows:
As of Total
June 30, Principal Interest Requirement
2022 181,779$ 18,840$ 200,619$
2023 181,779 15,204 196,983
2024 181,779 11,569 193,348
2025 181,779 7,933 189,712
2026 181,779 4,297 186,076
Thereafter 33,098 662 33,760
Total 941,993$ 58,505$ 1,000,498$
For the year ended June 30, 2021, total principal and interest incurred related to agricultural
land preservation installments was $181,779 and $22,475, respectively.
Capital Leases
On May 30, 2017, a capital lease agreement was entered into for equipment. The lease calls
for 5 annual lease payments of $239,333 of which $221,008 will be from the General Fund
and a final lease payment of $1. Payments commenced May 30, 2017, with the final
payment of $1 on May 30, 2022. On July 6, 2017, a capital lease agreement was entered
into for equipment. The lease calls for 5 annual lease payments of $56,905 and a final lease
payment of $3. Payments commenced on September 28, 2017, with the final payment of $3
due September 30, 2022. On July 25, 2018, the General Fund entered into a capital lease
agreement for equipment. The lease calls for quarterly lease payments of $4,444 through
August 14, 2021. Payments commenced September 14, 2018. In March 2021 a new lease
agreement was signed that commences after the expiration of the current lease. The new
lease calls for quarterly payments of $7,091 through August 14, 2024. Payments commence
November 14, 2021. On May 24, 2021, a capital lease agreement was entered into for
vehicles. The lease calls for 6 annual lease payments of $57,045. Payments commence July
1, 2021, with the final payment on July 1, 2026. The future minimum lease payments under
these agreements are as follows:
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
70
8. LONG-TERM DEBT AND CAPITAL LEASE OBLIGATIONS (continued)
Primary Government (continued)
Capital Leases (continued)
Year ending June 30, Amount
2022 138,186$
2023 85,411
2024 85,408
2025 64,136
Thereafter 114,090
Total minimum payments 487,231
Less: amounts representing interest 43,558
Present value of net minimum lease payments 443,673$
On May 30, 2017, a capital lease agreement was entered into for equipment. The lease
calls for 5 annual lease payments of $239,333 of which $18,325 will be from the Water
Quality Fund and a final lease payment of $1. Payments commenced May 30, 2017 with
the final payment of $1 on May 30, 2022. The future minimum payments under this
agreement are as follows:
Year ending June 30, Amount
2022 1$
On October 21, 2020, the Solid Waste fund entered into a capital lease agreement for
equipment. The lease calls for 5 annual lease payments of $254,946 and a final lease
payment of $2. Payments commenced November 17, 2020, with the final payment on
November 17, 2024. On March 1, 2021, the Solid Waste fund entered into a capital lease
agreement for a vehicle. The lease calls for 5 annual lease payments of $101,237 and a
final lease payment of $1. Payments commenced March 24, 2021, with the final payment
on March 24, 2025. The future minimum payments under this agreement are as follows:
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
71
8. LONG-TERM DEBT AND CAPITAL LEASE OBLIGATIONS (continued)
Primary Government (continued)
Capital Leases (continued)
Year ending June 30, Amount
2022 356,182$
2023 356,182
2024 356,182
2025 356,186
Total minimum payments 1,424,732
Less: amounts representing interest 108,553
Present value of net minimum lease payments 1,316,179$
The following is an analysis of the capital assets acquired under capital leases as of
June 30, 2021.
Net Book Value
2021
General Fund $ 2,204,801 $ 723,233 $ 1,481,568
Water Quality 85,955 34,382 51,573
Transit 72,679 32,706 39,973
Solid Waste 1,808,841 15,074 1,793,767
Total 4,172,276$ 805,395$ 3,366,881$
Capitalized
Amount
Accumulated
Depreciation
Board of Education
The Board of Education has various capital lease agreements for certain building data
processing and communications equipment. Information for assets acquired from capital leases
is not available. The future minimum payments under these agreements are as follows:
Year ending June 30, Amount
2022 11,716$
2023 11,716
2024 11,716
T otal minimum payments 35,148
Less: amounts representing interest 4,497
Present value of net minimum lease payments 30,651$
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
72
8. LONG-TERM DEBT AND CAPITAL LEASE OBLIGATIONS (continued)
Primary Government (continued)
Advance Refunding
In prior years, the County has partially defeased certain bonds by placing the proceeds of
new bonds in an irrevocable trust to provide for certain future debt service payments on the
old bonds. Accordingly, the trust account assets and the liability for the partially defeased
bonds are not included in the County’s financial statements. As of June 30, 2021,
$18,545,000 of long-term obligations outstanding are considered defeased.
9. OPERATING LEASE AGREEMENTS
Primary Government
During fiscal year 2004, the County entered into a lease agreement whereby the lessee
constructed a building and improvements on land owned at the Airport. The total cost of
the building and improvements was capitalized as an asset in the Airport Fund with an
estimated useful life of 40 years. As of June 30, 2004, the building and improvements were
estimated at $2,500,000. During the year ended June 30, 2005, a revised cost was obtained
reducing the value to $2,000,000. The $500,000 adjustment was recorded as a reduction to
fixed assets and deferred inflow of resources in the June 30, 2005, financial statements. The
terms of the original agreement which began June 30, 2004, allowed the lessee to use the
property for a period of 25 years, with no additional payments due. During fiscal year
2006, this lease was amended with lease terms extended to 31 years and additional building
and improvements valued at $1,800,000 were capitalized as an asset in the Airport Fund
with an estimated useful life of 40 years. During fiscal year 2009, a second amendment to
the lease agreement allowed for additional building and improvements valued at $400,000
and an extension of the lease through December 31, 2042. The addition was capitalized as
an asset in the Airport Fund with an estimated useful life of 40 years. Deferred inflow of
resources in the amount of $2,500,000 was recorded in the Airport Fund at the inception of
this lease but was adjusted down to $2,000,000 during year ended 2005, and was to be
recognized as rental income over the original 25 year term of the lease. Since the
amendments extending the lease term and the additional capitalization of building and
improvements, the remaining deferred inflow of resources of $3,587,724 as of June 30,
2010, will be amortized over 33 years. The terms of the agreement as amended in fiscal
year 2009, allow the lessee to use the property for a period of 33 years. The terms of the
lease agreement require that the lessee pay the County annual rent of $5,250 beginning
May 1, 2006, with an annual increase of 4% each May 1st thereafter. The lease also
requires that the County credit the lessee $127,500 for the lessee’s incurred costs in
excavating the site for the addition. The agreement allows an option for the lessee to
continue the lease past the 33-year term at a rental payment equal to the fair market rental
value of the leased property at that time.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
73
9. OPERATING LEASE AGREEMENTS (continued)
Primary Government (continued)
During fiscal year 2006, the County entered into a lease agreement whereby the lessee
constructed a building and improvements on land owned at the Airport. The total cost of
the building and improvements was $3,100,000, which was capitalized as an asset in the
Airport Fund with an estimated useful life of 40 years on June 30, 2006. The terms of the
agreement which began June 30, 2006, allow the lessee to use the property for a period of
39 years (primary terms). The terms of the lease agreement require that the lessee pay the
County annual rent of $5,200 during the primary terms of the lease with an annual increase
of 3% each year. The agreement allows an option for the lessee to continue the lease past
the 39-year term at a rental payment equal to the fair market rental value of the leased
property at that time. Deferred inflow of resources in the amount of $3,100,000 was
recorded in the Airport Fund at the inception of the lease.
During fiscal year 2007, the County entered into a lease agreement whereby the lessee
constructed a building and improvements for $5,500,000, which was capitalized as an asset
in the Airport Fund with an estimated useful life of 40 years on June 30, 2007. The terms of
the agreement, which began December 1, 2006, allow the lessee to use the property for a
period of 39 years (primary terms). The terms of the lease agreement require that the lessee
pay the County annual rent of $15,750 during the primary terms of the lease with an annual
increase of 4% each year. The agreement allows an option for the lessee to continue the
lease past the 39-year term at a rental payment equal to the fair market rental value of the
leased property at that time. Deferred inflow of resources in the amount of $5,500,000 was
recorded in the Airport Fund on June 30, 2007.
During fiscal year 2010, the County entered into a lease agreement whereby the lessee
constructed a building and improvements for $3,000,000, which was capitalized as an asset
in the Airport Fund with an estimated useful life of 40 years on June 30, 2010. The terms of
the agreement, which began June 1, 2009, allow the lessee to use the property for a period
of 39 years (primary terms). The terms of the lease agreement require that the lessee pay
the County annual rent of $13,208 during the primary terms of the lease with an annual
increase of 4% each year. Deferred inflow of resources in the amount of $3,000,000 was
recorded in the Airport Fund on June 30, 2010.
During fiscal year 2010, the County entered into a lease agreement whereby the lessee
constructed a building and improvements for $3,800,000, which was capitalized as an asset
in the Airport Fund with an estimated useful life of 40 years on June 30, 2010. The terms of
the agreement, which began November 1, 2009, allow the lessee to use the property for a
period of 39 years (primary years). The terms of the lease agreement require that the lessee
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
74
9. OPERATING LEASE AGREEMENTS (continued)
Primary Government (continued)
pay the County annual rent of $17,000 during the primary terms of the lease with an annual
increase of 4% each year. The lease also requires that the County credit the lessee $250,000
for the lessee’s incurred costs in site preparation and excavation costs. The agreement
allows for an option for the lessee to continue the lease past the 39 year term at a rental
payment equal to the fair market rental value of the leased property at that time. Deferred
inflow of resources in the amount of $3,800,000 was recorded in the Airport Fund as of
June 30, 2010.
During fiscal year 2011, the County entered into a lease agreement whereby the lessee
constructed a building and improvements for $4,500,000, which was capitalized as an asset
in the Airport Fund with an estimated useful life of 40 years on June 30, 2011. The terms of
the agreement, which began July 1, 2010, allow the lessee to use the property for a period
of 39 years (primary years). The terms of the lease agreement require that the lessee pay the
County annual rent of $15,985 during the primary terms of the lease with an annual
increase of 4% each year. The agreement allows for an option for the lessee to continue the
lease past the 39 year term at a rental payment equal to the fair market rental value of the
leased property at that time. Deferred inflow of resources in the amount of $4,500,000 was
recorded in the Airport Fund as of June 30, 2011.
During fiscal year 2013, the County entered into a lease agreement whereby the lessee
constructed a building and improvements for $2,000,000, which was capitalized as an asset
in the Airport Fund with an estimated useful life of 40 years on June 30, 2013. The terms of
the agreement, which began January 1, 2013, allow the lessee to use the property for a
period of 30 years (initial term) with no payments due during the first five years of the
initial term of the lease. The terms of the lease agreement require that the lessee pay the
County annual rent of $23,357 during the initial term of the lease with an annual increase
of 2% each year. The agreement allows for an option for the lessee to continue the lease
past the 30 year term at a rental payment equal to the fair market rental value of the leased
property at that time. Deferred inflow of resources in the amount of $2,000,000 was
recorded in the Airport Fund as of June 30, 2013.
During fiscal year 2014, the County entered into a lease agreement whereby the lessee
constructed a building and improvements for $5,500,000, which was capitalized as an asset
in the Airport Fund with an estimated useful life of 40 years on June 30, 2014. The terms
of the agreement, which began November 1, 2013, allow the lessee to use the property for a
period of 39 years (primary term). The terms of the lease agreement require that the lessee
pay the County annual rent of $13,881 during the primary term of the lease with an annual
increase of 2% each year. The agreement allows an option for the lessee to continue the
lease past the 39 year term at a rental payment equal to the fair market rental value of the
leased property at that time. Deferred inflow of resources in the amount of $5,500,000 was
recorded in the Airport Fund on June 30, 2014.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
75
9. OPERATING LEASE AGREEMENTS (continued)
Primary Government (continued)
During the year ending June 30, 2021, rental income for the above leases of $921,571 was
recognized in the Airport Fund.
On January 1, 2006, the County entered into an agreement with Spirit Services, Inc. of
Washington County to lease and operate the Conococheague Industrial Pretreatment
Facility. In November 2019, Spirit Services, Inc. sold the assets of its Maryland operations
to Valicor Environmental Services, LLC, a nationally recognized leader in industrial
wastewater treatment operations. Under the lease agreement and assignment, Valicor
Environmental Services, LLC., has exclusive control and management of the pretreatment
facility and assumes all responsibility for utility and maintenance expenses.
The term of the lease runs for a period of 99 years with fixed monthly rent payments of
$28,800. During the year ended June 30, 2021, outsourcing revenue of $345,600 was
recognized in the Water Quality Fund.
On March 1, 2021, Black Rock Golf Course entered into a new lease for golf carts. The
agreement calls for monthly lease payments of $7,471 payable from April through
November each year. The lease term is for three years commencing on March 1, 2021.
Total lease payments for the year ended June 30, 2021, were $67,572.
10. UNUSED VACATION AND SICK LEAVE
Primary Government
The County accrues accumulated unpaid vacation and sick leave and associated employee-
related costs when earned or estimated to be earned by the employee. The accrual of
vacation leave is based upon individual salary rates in effect as of June 30, 2021, and is
capped at 250 hours. The accrual of sick leave is based on payment upon retirement at a
rate of $10 per day for each unused sick leave day up to a total of 130 days. Total unpaid
vacation and sick leave accrued as of June 30, 2021, was $3,699,440 and $678,027,
respectively. Unused vacation and sick leave will be liquidated by the respective
government and enterprise funds where the current employee costs are recorded.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
76
10. UNUSED VACATION AND SICK LEAVE (continued)
Board of Education
The School System accrues accumulated unpaid vacation and sick leave and associated
employee-related costs when earned or estimated to be earned by the employee. The
accrual of vacation leave is based upon individual salary rates in effect as of June 30. The
accrual of sick leave is based on payment upon retirement at rates set forth in the various
negotiated agreements. Sick leave is estimated to be earned once an employee has obtained
15 years of service or 55 years of age. Total unpaid vacation and sick leave accrued at June
30, 2021 amounted to $6,904,726. At June 30, 2021 $466,722 is considered payable with
current resources and is included in accrued liabilities in the governmental fund level
financial statements. This amount represents the pending payouts of unused leave owed to
employees separated from active service as of the year ended June 30, 2021. The remaining
amounts are estimated to be used in subsequent fiscal years, are maintained separately and
represent a reconciling item between the fund and government-wide financial statement
presentations.
11. RETIREMENT PLANS
Primary Government
Plan Description
The County Commissioners of Washington County Employees’ Retirement Plan (the Plan)
is a single-employer defined benefit pension plan established by the County
Commissioners effective July 1, 1972, and adopted by ordinance. The County
Commissioners have the power and authority to establish and amend the benefit provisions
of the Plan. The Plan provides retirement benefits to Plan members.
Effective January 1, 1986, members are qualified to participate in the Plan if they are
compensated on the basis of working at least 40 hours per week and 12 months in a
calendar year. Participation classification is based on the employee’s status as either
“uniformed” or “non-uniformed’. A uniformed employee may retire at the earlier of age 50
or 25 years of service. A non-uniformed employee may retire at the earlier of age 60 or 30
years of eligibility service. Vesting begins after 5 years of service. Retirement benefits for
uniformed employees are calculated by a formula and provide approximately 50% of
average pay after 25 years. Non-uniformed employees retirement benefits provide
approximately 60% of average pay after 30 years of service.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
77
11. RETIREMENT PLANS (continued)
Primary Government (continued)
Plan Description (continued)
Effective July 1, 2013 the Employees’ Retirement Plan was amended. The amendment
affected only non-uniformed employees. Non-uniformed employees were required to make
an election to either remain under the former plan provisions or opt to participate under the
new rules. For employees electing to remain under the former plan rules, a non-uniformed
employee may retire at the earlier of age 60 or 30 years of eligibility service. Non-
uniformed employees retirement benefits provide approximately 60% of average pay after
30 years of service. Non-uniformed employees may take early retirement with reduced
benefits at 25 years of service.
Under the amended plan a non-uniformed employee may retire at the earlier of age 60 or
25 years of service. Retirement benefits would provide approximately 50% of average pay
after 25 years. There is no longer an early retirement option.
Employees hired after September 1, 2013 are required to participate in the amended plan.
The net pension liability by plan is as follows:
Retirement Plan
Net Pension Liability 81,216,017$
LOSAP Plan
Net Pension Liability (253,233)
Total 80,962,784$
Investments
The County’s Pension Plan Investment Policy states that the assets are to be managed for
total return, defined as dividend and interest income plus or minus capital gains and losses.
Investments shall be diversified so as to minimize the risk of unacceptable losses. The
portfolio is looked at as a whole rather than as individual securities. Investing for long term
(preferably longer than 10 years) becomes critical to investment success because it allows
the long-term characteristics of the asset classes to surface. The table below summarizes
the target asset class weighting, along with the allowable ranges for each class.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
78
11. RETIREMENT PLANS (continued)
Primary Government (continued)
Investments (continued)
Investment Type Range Target
Equities:
Domestic 25-45% 35%
International 10-30% 20%
Options/ Defensive Equity
Real Estate
Private Infrastructure
Private Credit/ High Yield
0-25%
0-10%
0-10%
0-15%
12%
4%
4%
7%
Fixed Income:
Investment Grade 6-26% 16%
Money Market 0-10% 2%
Funding Policy
The contribution requirements of Plan members and the County are established and may be
amended by the County Commissioners. Under the amended plan, all plan members are
required to contribute 6%. Non-uniformed employees electing to remain under the old plan
are required to contribute 5.5%.
All information that follows for the Plan is measured as of June 30, 2021, which is the
latest actuarial report available.
Membership of the Plan
The membership consisted of the following as of June 30, 2021, the date of the latest
actuarial valuation:
Retirees and beneficiaries receiving benefits 448
Terminated Plan members entitled to but not
yet receiving benefits 59
Active Plan members 801
Total 1,308
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
79
11. RETIREMENT PLANS (continued)
Primary Government (continued)
Actuarial Assumptions
The long-term expected rate of return on pension plan investments was determined using a
standard building block approach. These ranges are combined to produce the long-term
expected rate of return by weighting the expected future real rates of return by the target asset
allocation percentage and adding expected inflation. Best estimates of arithmetic assumed rates
of return for each class included in the pension plans’ general target asset allocation as of June
30, 2021 is as follows:
Asset Class Target Allocation
Long-Term
Expected Real
Rate of Return
Domestic Equity 35% 5.7%
International Equity 20% 6.2%
Options / Defensive Equity 12% 4.8%
Private Real Estate 4% 5.4%
Private Infrastructure 4% 5.5%
Private Credit 7% 7.4%
Core Fixed Income 16% 2.1%
Cash 2% 0.3%
Inflation 2.0%
Total 100%
Annual Pension Cost and Net Pension Obligation
The total pension liability for the current year was determined as part of the June 30, 2021,
actuarial valuation using the projected unit credit cost method. The actuarial assumptions
included (a) 7.25% investment rate of return (net of administrative expenses) including inflation,
and (b) projected salary increases which vary by participant service. The actuary was using the
RP-2014 adjusted Total Dataset with Generational projection using scale MP-2015. The
assumptions did not include postretirement benefit increases. The actuarial value of assets was
determined by the market value of investments.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
80
11. RETIREMENT PLANS (continued)
Primary Government (continued)
Net Pension Liability
The net pension liability is equal to the total pension liability minus the net position of the
plan. The result as of June 30, 2021 is as follows:
Total pension liability 261,036,779$
Net position (179,820,762)
Net pension liability 81,216,017$
Net position as a percentage of total pension liability is 68.89%.
Sensitivity of the net pension liability to changes in the discount rate
The following presents the net pension liability of the Plan, calculated using a discount rate
of 7.25% as well as what the Plan’s net pension liability would be if it were calculated
using a discount rate that is 1-percentage point lower (6.25%) or 1-percentage point higher
(8.25%) than the current rate:
1.0% decrease
6.25%
Current rate
7.25%
1.0% increase
8.25%
Net pension liability 114,389,082$ 81,216,017$ 53,582,000$
Deferred Outflows of Resources and Deferred Inflows of Resources
For the year ended June 30, 2021, the County recognized pension expense of $13,740,039
for the Plan. As of June 30, 2021, the County reported deferred outflows of resources and
deferred inflows of resources related to the Plan from the following sources:
Difference between expected and actual experience -$ 2,581,463$
Change in assumptions 619,571 -
Net difference between projected and actual investment
earnings - 18,719,365
Total 619,571$ 21,300,828$
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
81
11. RETIREMENT PLANS (continued)
Primary Government (continued)
Deferred Outflows of Resources and Deferred Inflows of Resources (continued)
The above amounts reported as deferred outflows of resources and deferred inflows of
resources related to the Plan will be recognized in the pension expense as follows:
Years Ended June 30, Amount
2022 (4,880,525)$
2023 (4,590,689)
2024 (4,989,372)
2025 (5,992,639)
2026 (228,032)
Total (20,681,257)$
Board of Education
Plan Description
The employees of the Board are covered by the Maryland State Retirement and Pension
System (the System), which is a multiple-employer cost sharing employer defined benefit
public employee retirement system. While there are five retirement and pension systems
under the System, employees of the Board are a member of either the Teachers’ Retirement
and Pension Systems or the Employees’ Retirement and Pension Systems. The Plans are
administered by the State Retirement Agency. The System was established by the State
Personnel and Pensions Article of the Annotated Code of Maryland to provide retirement
allowances and other benefits to State employees, teachers, police, judges, legislators, and
employees of participating governmental units. Responsibility for the System’s
administration and operation is vested in a 15-member Board of Trustees. The System
issues a publicly available financial report that can be obtained at
http://www.sra.state.md.us. The System provides retirement allowances and other benefits
to State teachers and employees of participating governmental units, among others. The
School System participates in the Maryland Teachers’ Retirement System (TRS), the
Maryland Teachers’ Pension System (TPS), the Maryland State Employee’s Retirement
System (ERS), and the Maryland State Employee’s Pension System (EPS). Eligible
professional and clerical personnel are covered under TRS or TPS. Eligible maintenance,
custodial, and food service personnel are covered under ERS or EPS.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
82
11. RETIREMENT PLANS (continued)
Board of Education (continued)
Benefits Provided
Maryland Teacher’s Retirement System (TRS): Under TRS, the members are eligible for
full service retirement allowances upon attaining age 60 or upon accumulating 30 years of
eligible service regardless of age. The retirement allowance is 1/55th of average final
compensation for the three highest years as a member for each year of creditable service.
Creditable service is based on a full normal working time for teachers – ten months equals
one year. TRS members are eligible for early service retirement allowances upon
accumulating at least 25 years prior to attaining age 60. The service retirement allowance is
reduced by 0.005 for each month that date of retirement proceeds the earlier of age 60 or
the date the member would have completed 30 years of eligibility service. The maximum
reduction is 30%.
They are also eligible for ordinary disability retirement allowance upon completing five
years of eligibility service and receiving certification from the Medical Board that they are
permanently incapable of performing their necessary job function. The ordinary disability
benefit is 1/55th of average final compensation for the three highest years as a member for
each of creditable service. The minimum benefit is 25% of average final compensation; the
maximum benefit can be not greater than 1/55th of average final compensation for each
year of creditable service the member would have accrued if employment continued to age
60. TRS members are eligible for accidental disability benefits if the Medical Board
certifies that, in the course of job performance and as the direct result of an accidental
injury, they become totally and permanently disabled. The accidental disability benefit is
equal to 66 2/3% of the employee’s average final compensation for the three highest
consecutive years as a member plus the annuity provided by accumulated member
contributions but cannot be greater than the average final compensation.
To be eligible for death benefits under the TRS plan, members must have either
accumulated at least one year of eligible service prior to date of death or died in the line of
duty. Such benefits consist of a one-time lump sum payment equal to the member’s annual
earnable compensation at the time of death, plus accumulated member contributions.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
83
11. RETIREMENT PLANS (continued)
Board of Education (continued)
Benefits Provided (continued)
Maryland Teacher’s Pension System (TPS): Under TPS, there are two membership classes.
All employees who were members on or before June 30, 2011, participate in the Alternate
Contributory Pension Selection (ACPS) and all employees who enroll after July 1, 2011
participate in the Reformed Contributory Pension Benefit (RCPB). ACPS members qualify
for normal retirement benefits upon (a) completing 30 years of eligible service, (b)
reaching 62 with 5 years of eligible service, (c) reaching age 63 with 4 years of eligible
service, (d) reaching age 64 with 3 years of eligible service, or (e) reaching age 65 or older
with 2 years of eligible service. ACPS members are eligible for early retirement benefits
after attainment of the age 55 with at least 15 years of eligible service. RCPB members
qualify for normal retirement benefits when they attain a combined age and eligibility
service of 90 years or after reaching age 65 with 10 years of eligible service. RCPB
members are eligible for early retirement after attaining the age of 60 with at least 15 years
of eligible service. Benefits are generally equal to 0.8%-1.5% of the member’s final
average salary multiplied by the number of years of credited service, depending upon
membership class.
Participants are eligible for ordinary disability retirement benefits after completing five
years of service. The benefit allowance is computed on the basis that the service continues
until age 62 without any change in rate of earnable compensation. If disability occurs after
age 62 (age 65 for RCPB), the benefit is based on creditable service at time of retirement.
Participants are eligible for accidental disability retirement benefits if the disability
occurred in the actual performance of the employee’s duty.
The accidental disability benefits are equal to 66 2/3% of the employee’s average final
compensation for the three highest consecutive years as a member plus the annuity
provided by accumulated member contributions, but cannot be greater than the average
final compensation. To be eligible for death benefits under the TPS plan, members must
have either accumulated at least one year of eligible service prior to date of death or died in
the line of duty. Such benefits consist of a one-time lump sum payment equal to the
member’s annual earnable compensation at the time of death, plus accumulated member
contributions.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
84
11. RETIREMENT PLANS (continued)
Board of Education (continued)
Benefits Provided (continued)
Maryland Employee’s Retirement System (ERS): Under ERS, the members are eligible for
full service retirement allowances upon attaining age 60 or upon accumulating 30 years of
eligible service regardless of age. The retirement allowance is 1/55th of average final
compensation for the three highest years as a member for each year of creditable service.
ERS members are eligible for early service retirement allowances upon accumulating at
least 25 years prior to attaining age 60. The service retirement allowance is reduced by
0.005 for each month that date of retirement proceeds the earlier of age 60 or the date the
member would have completed 30 years of eligibility service. The maximum reduction is
30%.
They are also eligible for ordinary disability retirement allowance upon completing five
years of eligibility service and receiving certification from the Medical Board that they are
permanently incapable of performing their necessary job function. The ordinary disability
benefit is 1/55th of average final compensation for the three highest years as a member for
each of creditable service. The minimum benefit is 25% of average final compensation; the
maximum benefit can be not greater than 1/55th of average final compensation for each
year of creditable service the member would have accrued if employment continued to age
60. ERS members are eligible for accidental disability benefits if the Medical Board
certifies that, in the course of job performance and as the direct result of an accidental
injury, they become totally and permanently disabled. The accidental disability benefit is
equal to 66 2/3% of the employee’s average final compensation for the three highest
consecutive years as a member plus the annuity provided by accumulated member
contributions but cannot be greater than the average final compensation.
To be eligible for death benefits under the ERS plan, members must have either
accumulated at least one year of eligible service prior to date of death or died in the line of
duty. Such benefits consist of a one-time lump sum payment equal to the member’s annual
earnable compensation at the time of death, plus accumulated member contributions. If the
member dies prior to accruing one year of service, payment is only the return of
accumulated member contributions.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
85
11. RETIREMENT PLANS (continued)
Board of Education (continued)
Benefits Provided (continued)
Maryland Employee’s Pension System (EPS): Under the EPS plan, members are eligible
for full service pension allowance upon accumulating 30 years if eligibility regardless of
age. Absent 30 years eligible service, members must meet one of the following conditions
to be eligible for full service pension allowance: (a) 62 with 5 years of eligible service, (b)
age 63 with 4 years of eligible service, (c) age 64 with 3 years of eligible service, or (d) age
65 or older with 2 years of eligible service. Members are eligible for early service pension
liability upon attaining age 55 with at least 15 years of service or attaining age 60 with 15
years of service, depending on plan. Allowances for both normal and early retirement are
based on membership class.
They are also eligible for ordinary disability retirement allowance upon completing five
years of eligibility service and receiving certification from the Medical Board that they are
permanently incapable of performing their necessary job function. The benefit is the
service retirement allowance computed on the basis that service continues until age 62 (age
65 for RCPB) without any change in the rate of earnable compensation. EPS members are
eligible for accidental disability benefits if the Medical Board certifies that, in the course of
job performance and as the direct result of an accidental injury, they become totally and
permanently disabled. The accidental disability benefit is equal to 66 2/3% of the
employee’s average final compensation for the three highest consecutive years (five years
for RCPB) as a member plus the annuity provided by accumulated member contributions,
but cannot be greater than the average final compensation.
To be eligible for death benefits under the EPS plan, members must have either
accumulated at least one year of eligible service prior to date of death or died in the line of
duty. Such benefits consist of a one-time lump sum payment equal to the member’s annual
earnable compensation at the time of death, plus accumulated member contributions.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
86
11. RETIREMENT PLANS (continued)
Board of Education (continued)
Contributions
The Board and covered members are required by State statute to contribute to the System.
Members of the Teachers’ Pension System and the Teachers’ Retirement System are
required to contribute between 5-7% annually (depending on the plan). Members of the
Employees’ Pension System and Employees’ Retirement System are required to contribute
2-7% annually, depending on the retirement option selected. The contribution requirements
of the System members, as well as the State and participating governmental employers are
established and may be amended by the Board of Trustees for the System.
Beginning in FY2017, the Board pays the normal cost for their teachers in the Teachers
Retirement and Pension System while the State contributes on behalf of the Board, the
unfunded liability portion of the Board’s annual required contribution to the Teachers’
Retirement and Pension System, which for the year ended June 30, 2021 was $8,601,323.
The State’s contributions on behalf of the Board for the year ended June 30, 2021 was
$16,218,456. The fiscal 2021 contributions made by the State on behalf of the Board have
been included as both revenues and expenditures in the general fund in the accompanying
Statement of Revenues, Expenditures and Changes in Fund Balances and are also included
as revenues and expenses in the Statement of Activities.
The Board’s contractually required contribution rate for the Employees’ Retirement and
Pension Systems for the year ended June 30, 2020, was 10.21% of annual payroll,
actuarially determined as an amount that, when combined with employee contributions, is
expected to finance the costs of benefits earned by employees during the year, with an
additional amount to finance any unfunded accrued liability. The Board made its share of
the required contributions during the year ended June 30, 2021 of $2,210,130.
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred
Inflows of Resources Related to Pensions
As of June 30, 2021, the School System reported a liability for its proportionate share of
net pension liability that reflected a reduction for State pension support provided to the
School System. The amount recognized by the School System as its proportionate share of
the net pension liability, the related State support and the total portion of the net pension
liability that was associated with the School System were as follows:
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
87
11. RETIREMENT PLANS (continued)
Board of Education (continued)
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred
Inflows of Resources Related to Pensions (continued)
School System's proportionate share of net pension liability -$ 20,859,450$
State's proportionate share of net position liability associated
with the School System 177,794,499 -
Total 177,794,499$ 20,859,450$
Teachers'
Retirement and
Pension System
Employees'
Retirement and
Pension System
For the year ended June 30, 2021, the School System recognized pension expense of
$2,325,493. As of June 30, 2021, the School System reported deferred outflows of
resources and deferred inflows of resources related to the pensions from the following
sources:
Change in assumptions 104,740$ 407,419$
Change in proportion 2,138,684 801,930
Net difference between projected and actual investment
earnings 1,532,852 -
Difference between actual and expected experience - 881,178
School System contributions subsequent to the
measurement date 2,210,130 -
Total 5,986,406$ 2,090,527$
Deferred
Outflows of
Resources
Deferred Inflows
of Resources
The $2,210,130 reported as deferred outflows of resources related to pensions resulting
from the School System contributions subsequent to the measurement date will be
recognized as a reduction of the net pension liability in the year ended June 30, 2022.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
88
11. RETIREMENT PLANS (continued)
Board of Education (continued)
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred
Inflows of Resources Related to Pensions (continued)
Other amounts reported as deferred outflows of resources and deferred inflows of resources
related to pensions will be recognized in pension expense as follows:
Years Ended June 30, Amount
2022 (39,480)$
2023 435,085
2024 812,775
2025 431,267
2026 46,102
Total 1,685,749$
Sensitivity of the net pension liability to changes in the discount rate
The following presents the net pension liability of the plan, calculated using a discount rate
of 7.40% as well as what the plan’s net pension liability would be if it were calculated
using a discount rate that is 1-percentage point lower (6.40%) or 1-percentage point higher
(8.40%) than the current rate:
1.0% decrease
6.40%
Current rate
7.40%
1.0% increase
8.40%
Net pension liability 29,696,804$ 20,859,450$ 13,498,764$
12. RISK MANAGEMENT
Primary Government
The County is exposed to various risks of loss related to torts; theft of, damage to, and
destruction of assets; errors and omissions; injuries to employees; and natural disasters. The
County purchases commercial insurance for claims in excess of deductible amounts for all
risks of loss, except for employee health and workers’ compensation. Settlements have not
exceeded insurance coverages during the past three fiscal years.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
89
12. RISK MANAGEMENT (continued)
Primary Government (continued)
The County Commissioners have established a self-insurance plan for health benefits to its
employees, retirees and to other governmental and non-profit agencies. Budgeted amounts
are charged to each fund, and premiums are charged to retirees and other governmental and
non-profit agencies for their share of the costs, which are intended to cover the estimated
costs of claims and administrative expenses.
Contributions from employees, retirees and other governmental non-profit agencies are
offset against budget amounts charged in the related fund. Under this plan, the County’s
General Fund bears all risk of loss.
The County has established claims liabilities based on estimates of the ultimate cost of settling
the claims (including future claim adjustment expenses) that have been reported but not settled,
and of claims that have been incurred but not reported. The length of time for which such costs
must be estimated varies depending on the coverage involved. Because actual claims costs
depend on such complex factors such as inflation, changes in doctrines of legal liability, and
damage awards, the process used in computing claims liabilities does not necessarily result in
an exact amount. Claims liabilities are recomputed periodically using a variety of actuarial and
statistical techniques to produce current estimates that reflect recent settlements, claim
frequency, and other economic and social factors. A provision for inflation in the calculation of
estimated future claim costs is implicit in the calculation because reliance is placed both on
actual historical data that reflect past inflation and on other factors that are considered to be
appropriate modifiers of past experience. Adjustments to claims liabilities are charged or
credited to expense in the periods in which they are made.
The liability for estimated claims was determined to be $967,496 which is reflected in the
accompanying financial statements as of June 30, 2021. Changes in the claims liability
were as follows:
2021 2020
Liability, beginning of year 786,154$ 1,260,728$
Premiums collected and changes in estimates
during the year 16,864,225 15,088,549
Claims and administrative costs paid (16,682,883) (15,563,123)
Liability, end of year 967,496$ 786,154$
Years Ended June 30,
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
90
12. RISK MANAGEMENT (continued)
Primary Government (continued)
The County uses a third-party administrator to process and pay claims. The County has
purchased a stop-loss insurance policy in which the insurance company covers individual
claims once they exceed $175,000. Under this policy, the County was liable for the first
125% of expected claims paid in the current fiscal year. Any claims in excess of this
amount are to be paid by the insurance company under the stop-loss policy.
The County Commissioners have also established a self-insurance plan for Workers’
Compensation claims whereby the County is liable for the first $600,000 per occurrence.
As required by the State of Maryland, $175,000 in U.S. Treasury Notes is held by the State
Workers’ Compensation Commission and is included in investments on the balance sheet.
The County extends coverage under this plan to the employees of other governmental and
nonprofit agencies. These agencies are charged a “premium”, however the County bears
the risk of loss. The liability for estimated claims was determined to be $726,071, which is
reflected in the accompanying financial statements as of June 30, 2021. Changes in the
claims liability were as follows:
2021 2020
Liability, beginning of year 694,972$ 951,213$
Premiums collected and changes in estimates
during the year 962,748 876,072
Claims and administrative costs paid (931,649) (1,132,313)
Liability, end of year 726,071$ 694,972$
Years Ended June 30,
Board of Education
The School System is exposed to various risks of loss related to torts; theft of, damage to,
and destruction of assets; errors and omissions; personal injury; and natural disaster. The
School System is one of seventeen Boards of Education within the State of Maryland
belonging to the Maryland Association of Boards of Education Group Insurance Pool (the
Pool), a public entity risk pool organized as a trust. The School System pays an annual
premium to the Pool for its property, liability, and automobile coverage. Such premiums
are actuarially calculated for the Pool as a whole based on loss data and are allocated to
members based on student enrollment and number and type of vehicles as well as
experience modification factors. The Pool is reinsured on a claims-made basis for legal
liability covering claims aggregating $3 million per School System per year.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
91
12. RISK MANAGEMENT (continued)
Board of Education (continued)
Additionally, the School System is one of seventeen Boards of Education within the State
of Maryland belonging to the Maryland Association of Boards of Education Workers’
Compensation Group Self-Insurance Fund (the Fund). This Fund was established to
provide worker’s compensation indemnity and medical benefits coverage for participating
school boards. The Fund is operated under regulations promulgated by the State’s Workers’
Compensation Commission (COMAR 14.09.02). Each Fund participant pays an annual
premium calculated on its payroll according to the standard classifications, with an
experience modification applied. Although premiums billed to the Fund members are
determined on an actuarial basis, ultimate liability for claims remains with the respective
members and accordingly, the insurance risks are not transferred to the Fund. Six months
following the end of the Fund’s fiscal year, the Fund’s trustees declare unneeded funds as
surplus and distribute 50% of the declared surplus as dividends to the Fund members. This
dividend distribution is made no sooner than one year after the close of that fiscal year.
Members dedicate the remaining 50% of the surplus each year to a surplus fund until it
reaches 75% net annual premium. The Fund carries an excess insurance policy providing
specific excess and employer liability protection coverage, thus reducing the potential of
assessment against Fund members. The Fund provides coverage for up to a maximum of
$500,000 for each worker’s compensation claim.
Settled claims from these risks have not exceeded the planned coverage during any of the
past three years.
The School System also offers a program of self-insured health, dental, and vision benefits
to its employees and retirees. Charges are made to other funds, employees and retirees for
their respective share of the costs in amounts planned to match the estimated claims, the
cost of insurance premiums for coverage in excess of self-insured amounts and the
administrative costs in providing the program. Such costs are also offset by interest income
earned from investing receipts until they are paid out in the form of claims or expenses.
Administrative costs directly related to the program are borne by the Self-Insurance Fund.
In accordance with the Governmental Accounting Standards Board’s Statement No. 10
“Accounting and Financial Reporting for Risk Financing and Related Insurance Issues,”
charges to other funds must be accounted for as revenue by an internal service fund and
expenditures/expenses by the other funds. The amounts of these charges were $44,869,433
for the year ended June 30, 2021.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
92
12. RISK MANAGEMENT (continued)
Board of Education (continued)
The Self-Insurance Fund’s accrued liabilities include an estimate of the amount to be paid
for self-insured claims incurred prior to June 30, 2021 and 2020. This estimate is prepared
based upon the School System’s experience and other relevant facts. Changes in the Fund’s
claims liability amount were as follows:
2021 2020
Liability, beginning of year 2,939,000$ 2,362,000$
Claims and changes in estimates during the year 48,587,283 49,233,966
Claims paid and accrued (48,076,442) (48,656,966)
Liability, end of year 3,449,841$ 2,939,000$
Years Ended June 30,
13. DEFERRED COMPENSATION PLAN
The County offers its employees a deferred compensation plan created in accordance with
Internal Revenue Code Section 457 and administered by a third party. The plan, available
to all County employees, permits them to defer a portion of their salary until future years.
The deferred compensation is not available to employees until termination, retirement,
death, or unforeseeable emergency. The deferred compensation plan assets are held in trust
for the exclusive benefit of the plan participants. Therefore, the plan assets are not
presented in the financial statements.
14. SEGMENT INFORMATION
The County has entered into loan agreements with the Maryland Water Quality Financing
Administration. The loans are backed by the full faith and credit and taxing power of the
County; however, the source of payment of the principal and interest of the loans is the
sewer user charges and pretreatment facility user charges. The user charges are accounted
for in the Water Quality Fund.
Summarized financial information for the Sewer and Pretreatment operations is presented
below. The Water Quality Department operates the County’s sewage treatment plants,
sewage pumping stations, and collection systems and leases the pretreatment facility to a
private company.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
93
14. SEGMENT INFORMATION (continued)
CONDENSED STATEMENT OF NET POSITION
ASSETS
Current assets 13,460,325$ -$
Noncurrent assets 144,321,447 4,232,986
Total Assets 157,781,772 4,232,986
DEFERRED OUTFLOW OF RESOURCES 271,598 37,276
LIABILITIES
Other current liabilities 2,607,863 841,827
Noncurrent liabilities 28,946,379 461,063
Total Liabilities 31,554,242 1,302,890
Net Position
Net investment in capital assets 121,171,078 3,311,923
Unrestricted 7,254,534 -
Restricted - capital projects (1,926,483) (344,552)
Total Net Position 126,499,129$ 2,967,371$
CONDENSED STATEMENT OF REVENUE, EXPENSES
AND CHANGES IN NET POSITION
Operating revenue 12,219,760$ -$
Lease income - 345,600
Operating transfer - -
Operating grant 235,572 -
Depreciation expense (3,275,256) (183,838)
Other operating expenses (8,615,431) (21,020)
Operating income 564,645 140,742
Non-operating revenue (expenses):
Interest expense (614,503) (29,762)
Interest income 123,762 -
Capital contributions 1,366,955 -
Total non-operating revenue (expense)876,214 (29,762)
Change in Net Position 1,440,859 110,980
Net Position, beginning of year 125,058,270 2,856,391
Net Position, End of Year 126,499,129$ 2,967,371$
CONDENSED STATEMENT OF CASH FLOWS
Net cash provided (used) by:
Operating activities 6,444,021$ 92,712$
Capital and related financing activities 752,452 (29,763)
Net change 7,196,473 62,949
Cash and cash equivalents, beginning of year 3,470,252 317,342
Cash and Cash Equivalents, End of Year 10,666,725$ 380,291$
Sewer
Department
Pretreatment
Department
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
94
15. CLOSURE AND POST-CLOSURE CARE COST
State and Federal laws and regulations require the County to place a final cover on its
landfills when they stop accepting waste. The County is also required to perform certain
maintenance and monitoring functions at the site for up to thirty years after closure.
Although closure and post-closure care costs will be paid only near the date or after the
date that the landfill stops accepting waste, the County reports a portion of these closure
and post-closure care costs as a liability based on landfill capacity used as of each balance
sheet date.
The Hancock Landfill was closed in 1993. The remaining estimated costs associated with
the closure and post-closure care costs of $129,487 are reported as a liability in the Solid
Waste Fund. No current expense was recognized in the Solid Waste Fund for the year
ended June 30, 2021.
The Resh Landfill has reported a landfill post-closure care liability of $3,578,445 in the
Solid Waste Fund. The total capacity has been used. The Resh Landfill was closed in
December 2000. No current expense was recognized in the Solid Waste Fund for the year
ended June 30, 2021.
The Rubble Landfill began operating during August 1995. The estimated cost associated
with post-closure care of $2,202,400 is reported as a liability in the Solid Waste Fund as of
June 30, 2021. The Rubble Landfill was closed in December 2000. No current expense was
recognized in the Solid Waste Fund for the year ended June 30, 2021.
The 40 West Landfill began operation in fiscal year 2001. The estimated life of the
Landfill is based on the average cubic yards used. As of June 30, 2021, the approximate
life of the Landfill is 95 years. It is estimated that approximately 22.21% of the capacity
has been used. The estimated costs associated with closure and post-closure care of
$10,452,616 was reported as a liability in the Solid Waste Fund as of June 30, 2021. The
County will recognize $47,055,727 of estimated cost associated with the closure and post-
closure care as capacity is filled. During the fiscal year 2012 engineering re-designed the
cells at 40 West Landfill. This change in estimate increased the airspace by 4 million cubic
yards. This change in accounting estimate has no effect on the total estimated cost but will
extend the landfill life.
The above estimates are based on estimated current costs to perform all closure and post-
closure care. Actual costs may be higher due to inflation, deflation, changes in technology,
or changes in applicable laws or regulations. The County is required by state and Federal
laws and regulations to meet certain closure and post-closure financial assurance
requirements. The County has satisfied these requirements by demonstrating in information
submitted by the CFO that they meet the Local Government Financial Test as of June 30,
2021, as specified in 40CFR258.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
95
16. OTHER POSTRETIREMENT EMPLOYEE BENEFITS
Primary Government
Plan Description
The County offers postretirement health care benefits to employees who retire from the
County under normal or early retirement provisions of the pension plan. The health care
benefits are provided until the retiree is eligible for Medicare. Retirees who exercise the
one-time option for the health care benefits pay one-half of the estimated cost of the
benefits. The County pays the remaining cost as part of its self-insurance program.
Currently, 49 retirees are receiving benefits and 163 employees are retirement eligible.
Expenditures for postretirement health care benefits are recognized as retirees report claims
and include a provision for estimated claims incurred but not yet reported.
Investments
The County’s OPEB Plan Investment Policy states that the assets are to be managed for
total return, defined as dividend and interest income plus or minus capital gains and losses.
Investments shall be diversified so as to minimize the risk of unacceptable losses. The
portfolio is looked at as a whole rather than as individual securities. Investing for long term
(preferably longer than 10 years) becomes critical to investment success because it allows
the long-term characteristics of the asset classes to surface. The table below summarizes
the target asset class weighting, along with the allowable ranges for each class.
Investment Type Range Target
Equities:
Domestic 28-48% 38%
International 12-32% 22%
Options/ Defensive Equity
Real Estate
Private Credit/ High Yield
5-25%
0-10%
0-15%
15%
5%
5%
Fixed Income:
Investment Grade 3-23% 13%
Money Market 0-10% 2%
Funding Policy
The County intends to fund any annual short-fall between OPEB and actual pay-go
expense into a legally executed trust fund. The trust fund will be invested as a long-term
pension trust, using an appropriately balanced portfolio of equities and debt instruments, to
prudently maximize long-term investment returns. The County funded $12,832 which was
$12,832 over the actuarially determined contribution of $0.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
96
16. OTHER POSTRETIREMENT EMPLOYEE BENEFITS (continued)
Primary Government (continued)
Actuarial Methods and Assumptions
Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts
and assumptions about the probability of occurrence of events far into the future. Examples
include assumptions about future employment, mortality, and the healthcare cost trend.
Amounts determined regarding the funded status of the plan of the employer are subject to
continual revision as actual results are compared with past expectations and new estimates
are made about the future. The schedule of funding progress, presented as required
supplementary information following the notes to the financial statements, presents multi-
year trend information about whether the actuarial value of plan assets is increasing or
decreasing over time relative to the actuarial accrued liabilities for benefits.
Net OPEB Liability (Asset)
The net OPEB liability (asset) is equal to the total OPEB liability minus the net position of
the plan. The result as of June 30, 2021 is as follows:
Total OPEB liability 13,266,282$
Net position (30,938,442)
Net OPEB liability (asset)(17,672,160)$
Net position as a percentage of total OPEB liability is 233.21%.
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on substantive plan (the
plan as understood by the employer and the plan members) and includes the type of
benefits provided at the time of each valuation and the historical pattern of sharing the
benefit costs between the employer and plan members to that point. The actuarial methods
and assumptions used include techniques that are designed to reduce the effects of short-
term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent
with the long-term perspective of the calculations. Best estimates of arithmetic assumed rates
of return for each class included in the OPEB plans’ general target asset allocation as of June 30,
2021 is as follows:
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
97
16. OTHER POSTRETIREMENT EMPLOYEE BENEFITS (continued)
Primary Government (continued)
Actuarial Methods and Assumptions (continued)
Asset Class
Target
Allocation
Long-Term Expected Real
Rate of Return
Domestic Equity 38% 5.7%
International Equity 22% 6.2%
Options / Defensive Equity 15% 4.8%
Private Real Estate 5% 5.4%
Private Credit 5% 7.4%
Core Fixed income 13% 2.1%
Cash 2% 0.3%
Inflation 2.0%
Total 100%
In the actuarial valuation for the plan year ending June 30, 2021, the projected unit credit
actuarial cost method was used. The actuarial assumptions included a 7.25% investment
rate of return (net of administrative expenses), which is a blended rate of the expected long-
term investment returns on plan assets and on the employer’s own investments calculated
based on the funded level of the plan assets at the valuation date, and an annual healthcare
cost trend rate of 4.9% initially, reduced by decrements to an ultimate rate of 4%. The
actuarial value of assets was determined using a market value of assets valuation method.
The unfunded actuarial accrued liability (UAAL) is being amortized as a level percent of
payroll. The remaining amortization period as of June 30, 2021, was 17 years.
Sensitivity of the net OPEB liability to changes in the discount rate
The following presents the net OPEB liability of the Plan, calculated using a discount rate
of 7.25% as well as what the Plan’s net OPEB liability would be if it were calculated using
a discount rate that is 1-percentage point lower (6.25%) or 1-percentage point higher
(8.25%) than the current rate:
1.0% decrease
6.25%
Current rate
7.25%
1.0% increase
8.25%
Net OPEB liability (asset)(16,838,633)$ (17,672,160)$ (18,468,009)$
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
98
16. OTHER POSTRETIREMENT EMPLOYEE BENEFITS (continued)
Primary Government (continued)
Sensitivity of the net OPEB liability to changes in the health care cost trend rate
The following presents the net OPEB liability of the Plan, calculated using trend rate as
well as what the Plan’s net OPEB liability would be if it were calculated using a trend rate
that is 1-percentage point lower or 1-percentage point higher than the current rate:
1.0% decrease
3.0%
Trend rate
4.0%
1.0% increase
5.0%
Net OPEB liability (asset)(18,931,287)$ (17,672,160)$ (16,201,662)$
For the fiscal year ended June 30, 2021, Washington County Government recognized an
OPEB expense of $(3,056,834). As of June 30, 2021, Washington County Government
reported deferred outflows of resources and deferred inflows of resources related to the
OPEB plan from the following sources:
Difference between expected and actual experience -$ 3,311,459$
Change in assumptions - 6,255,760
Net difference between projected and actual investment
earnings - 3,528,047
Total -$ 13,095,266$
Deferred
Outflows of
Resources
Deferred Inflows of
Resources
Other amounts reported as deferred outflows of resources and deferred inflows of resources
related to the OPEB plan will be recognized in the expense as follows:
Years Ended June 30, Amount
2022 (3,032,296)$
2023 (3,003,391)
2024 (3,072,369)
2025 (3,235,998)
2026 (365,265)
Thereafter (385,947)
Total (13,095,266)$
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
99
16. OTHER POSTRETIREMENT EMPLOYEE BENEFITS (continued)
Board of Education
In addition to providing the pension benefits described above, the School System provides
postemployment health care and life insurance benefits (OPEB) for retired employees, their
spouses and dependents, and surviving spouses and dependents. On April 15, 2008, the
Board created the Board of Education of Washington County (the Trust) in order to arrange
for the establishment of a reserve to pay health and welfare benefits for future retirees. The
Trust is affiliated with the Maryland Association of Boards of Education Pooled OPEB
Investment Trust, an agent multiple-employer public employee retirement system
established by the Maryland Association of Boards of Education (MABE). The Board
reserves the right to establish and amend the provisions of the Trust with respect to
participants, any benefit provided thereunder, or its participation therein, in whole or in part
at any time, by resolution of its governing body and upon advance written notice to the
Trustees. The Maryland Association of Boards of Education Pooled OPEB Investment
Trust issues an annual financial report for the Trust. That report may be obtained by writing
to Maryland Association of Boards of Education, 621 Ridgely Avenue, Suite 300,
Annapolis, Maryland 21401, or by calling 1-800-841-8197.
Eligible participants include employees, former employees, or beneficiaries of Washington
County Public Schools who are receiving pensions. Participants must meet the retirement
eligibility requirements of the State of Maryland Employees’ and Teachers’ Pension
System (EPS). Under EPS, members hired on or after July 1, 2011 are in the Reformed
Contributory Pension System. The earliest retirement eligibility under the Reformed
Contributory Pension System is the earlier of:
x Rule of 90 (age plus service is at least 90),
x Age 65 with 10 years of service, or
x Age 60 with 15 years of service.
For other members of EPS, the earliest retirement eligibility is the earlier of:
x Age 55 with 15 years of service,
x Age 62 with 5 years of service,
x Age 63 with 4 years of service,
x Age 64 with 3 years of service,
x Age 65 with 2 years of service, or
x 30 years of service (regardless of age).
Under EPS, there are two types of disability benefits, ordinary and accidental. Ordinary
disability under EPS requires five (5) years of eligibility service. There is no service credit
requirement for accidental disability.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
100
16. OTHER POSTRETIREMENT EMPLOYEE BENEFITS (continued)
Board of Education (continued)
Retirees can continue the same medical coverage they had (including family coverage) as
active employees. Retirees receive a subsidy for their post-retirement medical insurance
based on points (Age + Service). A minimum of 66 points (with 5 years of service) is
required to receive a subsidy. The maximum subsidy of 85% is reached at 85 points (note
this is a blended subsidy percentage based on the subsidy for each plan and the current
enrollment distribution). Retirees with less than 66 points are allowed access, but must pay
100% of the published rates.
Contributions
The School System will contribute the higher of the budgeted pay-go amount or actual pay-go
amount to the trust for fiscal year 2021. Because of the sponsor’s funding policy, it is
anticipated the sponsor’s cash requirement will increase as time goes on. For the year ended
June 30, 2021 and 2020, the School System’s average contribution rate was 8.99% and 9.55%,
respectively of covered payroll. Employees are not required to contribute to the plan. Total
claims paid on behalf of retires amounted to $15,331,704 of which $3,802,919 was reimbursed
through contributions received from retirees for the year ended June 30, 2021. In addition, the
School System contributed $5,908,167 to the MABE Trust for the year ended June 30, 2021.
Total claims paid on behalf of retirees amounted to $15,650,073 of which $3,971,020 was
reimbursed through contributions received from retirees for the year ended June 30, 2020.
Plan Membership
The School System partially supports the group insurance plan for the retired employees.
Eligibility is determined by a point system based on a retiree’s age at the date of retirement
and the number of years of service with the School System. The School System pays up to
a maximum of 85% of the premium of the standard plan, based on the points earned. There
were 2,740 active employees and 1,863 inactive employees or beneficiaries currently
receiving benefit payments at the June 30, 2020, measurement date.
Investments
The MABE Trust’s policy in regards to the allocation of invested assets is established and
may be amended by the Trustees by a majority vote of its members. It is the policy of the
Trust to pursue an investment strategy that emphasizes growth of principal while avoiding
excess risk. Short-term volatility will be tolerated inasmuch as it is consistent with the
volatility of a comparable market index. The MABE Trust’s investment policy discourages
the use of cash equivalents, except for liquidity purposes and aims to refrain from
dramatically shifting asset class allocations over short time span. The following is the
MABE Trust’s adopted asset allocation policy as of June 30, 2021 and 2020:
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
101
16. OTHER POSTRETIREMENT EMPLOYEE BENEFITS (continued)
Board of Education (continued)
Investments (continued)
Asset Class
Target
Allocation
U.S. Equity 33%
Non U.S. Equity 21%
Fixed Income 34%
Non U.S. Fixed Income 2%
Real Estate 5%
Cash 5%
Total 100%
Rate of Return
For the year ended June 30, 2021 and 2020, the annual money-weighted rate of return on
investments, net of investment expense, was 24.52% and 2.91%, respectively. The money-
weighted rate of return expresses investment performance, net of investment expense,
adjusted for the changing amounts actually invested.
Investment in External Investment Pool
The School System has funds designated for Other Post-employment Benefits (OPEB) that
are held by the Maryland Association of Board of Education (MABE) in the MABE OPEB
Trust (MABE Trust). The MABE Trust is administered by the MABE and is a wholly-
owned instrumentality of its members. The ten members who are sole contributors to the
MABE Trust consist of Allegany Fiduciary Fund and the boards of education of the
following counties in Maryland: Allegany, Caroline, Cecil, Charles, Harford, Kent, Prince
George’s, St. Mary’s, and Washington.
The MABE Trust is audited annually by an independent CPA firm. The audit report is
usually issued by September 1st of each year, a copy of which can be obtained by sending a
request to the following address: Administrator of the MABE Pooled Investment Trust, 621
Ridgely Road, Suite 300, Annapolis, MD 21401-1112.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
102
16. OTHER POSTRETIREMENT EMPLOYEE BENEFITS (continued)
Board of Education (continued)
Net OPEB Liability
The components of the net OPEB liability of the School System as of June 30, 2021, were
as follows:
Total OPEB liability 302,949,071$
Net position (106,934,040)
Net OPEB liability 196,015,031$
Plan fiduciary net position as a percentage of the total OPEB liability was 35.30%.
Actuarial Methods and Assumptions
The actuarial assumption and related discount rate disclosures as required by GASB 74 are
included in a separately issued report available from the Board of Education.
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate
The following presents the net OPEB liability of the Plan, calculated using a discount rate
of 4.83% as well as what the Plan’s net OPEB liability would be if it were calculated using
a discount rate that is 1-percentage point lower (3.83%) or 1-percentage point higher
(4.83%) than the current rate:
1.0% decrease
3.83%
Current rate
4.83%
1.0% increase
5.83%
Net OPEB liability (asset)243,059,000$ 196,015,031$ 158,772,000$
Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rate
The following presents the net OPEB liability of the Plan, calculated using trend rate as
well as what the Plan’s net OPEB liability would be if it were calculated using a trend rate
that is 1-percentage point lower or 1-percentage point higher than the current rate:
1% decrease
Medical trend
rate 1% increase
Net OPEB liability (asset)158,772,000$ 196,015,031$ 246,979,000$
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
103
16. OTHER POSTRETIREMENT EMPLOYEE BENEFITS (continued)
Board of Education (continued)
Detailed OPEB plan information for the School System is available in a separately issued
audited financial statements available on the School System’s website.
17. CONTINGENCIES AND COMMITMENTS
Primary Government
In the normal course of operations, the County receives grant funds from various Federal
and state agencies. The grant programs are subject to audit by agents of the granting
authority, the purpose of which is to ensure compliance with conditions precedent to the
granting of funds. Any liability for reimbursement which may arise as the result of these
audits is not believed to be material.
The County Commissioners and the Sheriff of Washington County are defendants in
various legal proceedings as of June 30, 2021. There are also certain unasserted claims that
could possibly be asserted. The Commissioners intend to defend all litigations against
them. In the Commissioners’ opinion, the liability, if any, in or arising from these
litigations or any other legal proceedings in which the County is involved, will not have a
material adverse effect on its financial condition.
The County is committed under various contracts for the construction or acquisition of
fixed assets. These projects are generally budgeted in the Capital Projects Fund, and
funding has been provided for their completion.
On June 23, 2014, the Board of County Commissioners of Washington County, Maryland
entered into a $4 million loan agreement with the Maryland Department of Business and
Economic Development and Mack Trucks, Inc. The loan proceeds were made for eligible
project costs and does not require repayment unless specific employment levels are
not met. If such a condition occurs, repayments are guaranteed to DBED by the County.
Mack Trucks, Inc. is contractually obligated to the County to reimburse any payments
occurring as a result of the guarantee. As of June 30, 2021, there is no effect on amounts
reported on the County’s statement of net position or statement of activities as a result of
this guarantee.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
104
17. CONTINGENCIES AND COMMITMENTS (continued)
Board of Education
In the normal course of operations, the School System is subject to lawsuits and claims. In
the opinion of management, the disposition of such lawsuits and claims will not have a
material effect on the School System’s financial position or results of operations.
As of June 30, 2021, the School System had entered into various school construction
commitments, that will be funded by the State of Maryland or County sources, totaling
approximately $14,935,246 and are included in encumbrances.
The School System leases classroom space, cafeteria space, storage, and parking deck
passes for the Barbara Ingram School for the Arts. These leases are renewable on an annual
basis. The lease for the parking deck spaces does not have a set term. Total required
minimum monthly payments for the year ended June 30, 2022 are approximately $50,098.
Rent expense for these leases amounted to $67,402 for the year ended June 30, 2021.
As of June 30, 2020, the School System had outstanding purchase orders and contracts of
$13,801,263. These amounts are partially included in assigned fund balance in the
appropriate funds.
Current expense fund - unrestricted 8,579,920$
Current expense fund - restricted 1,096,829
Capital projects fund 10,684,293
Food services fund 28,260
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
105
17. CONTINGENCIES AND COMMITMENTS (continued)
Board of Education (continued)
The School System participates in a number of state and federally assisted grant programs,
which are subject to financial and compliance audits by the grantors or their
representatives. Such federal programs were audited in accordance with Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards for the current year. The amount of
expenditures which may be disallowed by the granting agencies cannot be determined at
this time, although the School System expects such amounts, if any, to be immaterial.
18. COMMITTED AND ASSIGNED FUND BALANCES
Fund balances reflected in the governmental funds balance sheet as of June 30, 2021 are
categorized as follows:
General Fund Total
Non-Spendable
Inventory $ 832,151 $ - $ - $ 832,151
Long-term receivable 315,114 - - 315,114
Restricted
Programs and activities 540,318 - 2,369,675 2,909,993
Workers compensation 180,000 - - 180,000
Capital projects - 31,127,279 - 31,127,279
Committed
Contingencies 57,916,678 - - 57,916,678
Programs and activities 2,202,356 - 2,367,959 4,570,315
Capital projects - 67,624,643 - 67,624,643
Assigned
Programs and activities 12,467 - 207,585 220,052
Totals $ 61,999,084 $ 98,751,922 $ 4,945,219 $ 165,696,225
Non-Major
Governmental
Funds
Capital
Projects Fund
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
106
19. RETIREMENT PLAN - FIRE AND RESCUE VOLUNTEERS
On September 26, 2000, the Board of County Commissioners approved the Volunteer
Length of Service Award Program (LOSAP), a defined benefit plan for eligible volunteers
of Washington County fire, rescue, emergency medical services or support organizations.
LOSAP, which will be funded entirely by the County General Fund, provides benefit
payments to volunteers who have completed certain eligibility and years of service
requirements. An active volunteer who has attained age 62 and has been credited with a
minimum of 25 years of active LOSAP Service is eligible to receive, until his or her death,
a monthly benefit payment of $200, or may elect an actuarially reduced benefit in the form
of a joint survivor annuity.
An active volunteer, who has completed more than 25 years of Active LOSAP Service
Credit, is eligible to receive, until his or her date of death, an additional monthly benefit
payment of $15 for each year of active LOSAP service credit in excess of 25 years, not to
exceed a total monthly benefit payment of $350. No LOSAP benefits were paid before
January 1, 2007. Generally, a volunteer must be an active volunteer on or after January 1,
2007, to be eligible for any benefit under LOSAP. LOSAP also provides for death and
disability benefits.
Investments
The table below summarizes the target asset class weighting, along with the allowable
ranges for each class.
Investment Type Range Target
Equities:
Domestic 28-48% 38%
International 12-32% 22%
Options/ Defensive Equity
Private Credit/ High Yield
5-25%
0-15%
15%
10%
Fixed Income:
Investment Grade 3-23% 13%
Money Market 0-10% 2%
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
107
19. RETIREMENT PLAN - FIRE AND RESCUE VOLUNTEERS (continued)
Investments (continued)
The long-term expected rate of return on pension plan investments was determined using a
standard building block approach. These ranges are combined to produce the long-term
expected rate of return by weighting the expected future real rates of return by the target asset
allocation percentage and adding expected inflation. Best estimates of arithmetic assumed rates
of return for each class included in the pension plans’ general target asset allocation as of June
30, 2021 is as follows:
Asset Class
Target
Allocation
Long-term Expected Real
Rate of Return
Domestic Equity 38% 5.7%
International Equity 22% 6.2%
Options / Defensive Equity 15% 4.8%
High Yield 10% 5.6%
Core Fixed Income 13% 2.1%
Cash 2% 0.3%
Inflation 2.0%
Total 100%
Net pension liability
The net pension liability is equal to the total pension liability minus the net position of the
plan. The result as of June 30, 2021 is as follows:
Total pension liability 12,245,124$
Net position (12,498,357)
Net pension liability (253,233)$
Net position as a percentage of total pension liability is 102.07%.
Sensitivity of the net pension liability to changes in the discount rate
The following presents the net pension liability of the plan, calculated using a discount rate
of 7.25% as well as what the plan’s net pension liability would be if it were calculated
using a discount rate that is 1-percentage point lower (6.25%) or 1-percentage point higher
(8.25%) than the current rate:
1.0% decrease
6.25%
Current rate
7.25%
1.0% increase
8.25%
Net pension liability 1,206,192$ (253,233)$ (1,468,998)$
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
108
19. RETIREMENT PLAN - FIRE AND RESCUE VOLUNTEERS (continued)
Pension expense and deferred outflows of resources and deferred inflows of resources
For the year ended June 30, 2021, the County recognized pension expense of $(502,658).
As of June 30, 2021, the County reported deferred outflows of resources and deferred
inflows of resources related to the length of service award program from the following
sources:
Difference between expected and actual experience 1,043,353$ 1,056,588$
Change in assumptions 477,705 106,567
Net difference between projected and actual investment
earnings - 1,486,476
Total 1,521,058$ 2,649,631$
Deferred
Inflows of
Resources
Deferred
Outflows of
Resources
The above amounts reported as deferred outflows of resources and deferred inflows of
resources related to pensions will be recognized in the pension expense as follows:
Years Ended June 30, Amount
2022 (830,711)$
2023 (44,122)
2024 (74,831)
2025 (310,981)
2026 118,820
Thereafter 13,252
Total (1,128,573)$
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
109
20. TAX ABATEMENTS
Washington County provides tax abatements and credits to encourage economic
development: the Job Creation & Capital Investment Real Property Tax Credit, the New
Jobs Tax Credit, Pad-Ready Stie Commercial Stimulus Credit, and the Enterprise Zone Tax
Credit.
Job Creation & Capital Investment Real Property Tax Credit Program
This tax credit program ranges from six (6) years to fifteen (15) years in tax credits on the
County portion of real estate taxes for qualified businesses that either expand or locate and
increase employment in Washington County. There are three opportunities:
A. An existing business entity (1) must obtain at least an additional 1,500 square
feet of new or expanded premises; (2) must employ at least one (1) individual in a new,
permanent full-time position during a 12-month period during which the business entity
must obtain and occupy the new or expanded premises. The tax credit is 52% during years
one and two; 39% during years three and four; and 26% during years five and six.
B. (1) Must obtain at least 2,500 square feet; (2) employ at least five additional
new, permanent full-time employees during a 24-month period. The tax credit is 30%
during years one and two; 20% during years three and four; and 10% during years five and
six.
C. (1) Must invest $10,000,000 in capital improvements; (2) create 100 new,
permanent full-time employees. Tax credit is 100% for each of the first five taxable years;
75% for year six through ten; 50% for years 11 through 15.
In FY2021, utilization of this program was not material.
New Jobs Tax Credit Program
This program provides a six-year tax credit for qualified businesses that either expand or
relocate in Washington County. The credit applies to Washington County’s real property
tax on real property owned or leased by the business and on personal property owned by
that business. The amount of the New Jobs Tax Credit a business may claim against
County taxes imposed on the assessed value of the new or expanded premises in which the
credit is allowed is:
• 52% during the first (1st) and second (2nd) taxable years
• 39% during the third (3rd) and fourth (4th) taxable years
• 26% during the fifth (5th) and sixth (6th) taxable years
To qualify for the program, a business must:
• Either construct or expand its operations in Washington County by a minimum of
10,000 square feet,
• Employ at least 25 persons in new, permanent full-time positions located at the new or
expanded premises in Washington County,
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
110
20. TAX ABATEMENTS (continued)
• Pay 50% of those new jobs at least 135% of the average weekly wage per Washington
County worker as reported by the Maryland Department of Labor at the end of the previous
calendar years, and,
• Be in a Priority Funding Area as designated in Title 5, Subtitle 7B of the State Finance
and Procurement Article.
In FY2021, there was no utilization of this program.
Pad-Ready Site Commercial Stimulus Program
A commercial property stimulus program that offers a qualified project a three-year tax
credit against the County real property tax on four-tenths of one percent (0.004) of
construction costs of the new improvement on the approved parcel.
This program is a valued part of our local business incentive package and considered
integral in spurring economic growth in Washington County. Qualifying projects are
entitled to priority plan review by the Washington County Development Advisory
Committee, deferral of County Site Plan application and review fees and a real-estate tax
credit issuance once buildings are constructed and occupied. The tax credit is to be 0.4 of a
percent (.004%) of the construction cost of the new improvement as determined by this
office and will apply for three consecutive years. The credit is limited to the lesser of three
years or until the parcel is further developed.
In FY2021, there was zero utilization of this program.
21. NEW ACCOUNTING PRONOUNCEMENTS
The GASB issued Statement No. 84, Fiduciary Activities; Statement No. 90, Majority
Equity Interests—an amendment of GASB Statements No. 14 and No. 61; and
Implementation Guide No. 2019-2, Fiduciary Activities; which all took effect during FY
2021. These statements have an immaterial effect on the County’s financial statements.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Notes to the Financial Statements
June 30, 2021
111
21. NEW ACCOUNTING PRONOUNCEMENTS (continued)
The GASB has issued Statement No. 87, Leases; Statement No. 89, Accounting for Interest
Cost Incurred before the End of a Construction Period; Statement No. 91, Conduit Debt
Obligations; Statement No. 92, Omnibus 2020; Statement No. 93, Replacement of
Interbank Offered Rates; Statement No. 94, Public-Private and Public-Public Partnerships
and Availability Payment Arrangements; Statement No. 96, Subscription-Based
Information Technology Arrangements; Statement No. 97, Certain Component Unit
Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457
Deferred Compensation Plans—an amendment of GASB Statements No. 14 and No. 84,
and a supersession of GASB Statement No. 32; Implementation Guide No. 2019-1,
Implementation Guidance Update—2019; and Implementation Guide No. 2019-3, Leases;
which will require adoption in the future, if applicable. Some of these statements and
implementation guides will have a material effect on the County’s financial statements
once implemented. The County will be analyzing the effects of these pronouncements and
plans to adopt them, as applicable, by their effective dates.
REQUIRED SUPPLEMENTARY INFORMATION
This page intentionally left blank
CO
U
N
T
Y
C
O
M
M
I
S
S
I
O
N
E
R
S
O
F
W
A
S
H
I
N
G
T
O
N
C
O
U
N
T
Y
Sc
h
e
d
u
l
e
o
f
C
h
a
n
g
e
s
i
n
N
e
t
O
P
E
B
L
i
a
b
i
l
i
t
y
a
n
d
R
e
l
a
t
e
d
R
a
t
i
o
s
Ju
n
e
3
0
,
2
0
2
1
11
4
20
2
1
2
0
2
0
2
0
1
9
2
0
1
8
2
0
1
7
To
t
a
l
p
e
n
s
i
o
n
l
i
a
b
i
l
i
t
y
Se
r
v
i
c
e
C
o
s
t
:
R
e
t
i
r
e
m
e
n
t
b
e
n
e
f
i
t
s
A
d
m
i
n
i
s
t
r
a
t
i
o
n
7
5
6
,
4
4
8
$
7
8
2
,
6
8
6
$
9
8
3
,
2
5
8
$
1
,
0
2
5
,
5
6
3
$
9
5
4
,
0
1
2
$
In
t
e
re
s
t
9
6
1
,
2
1
7
9
6
1
,
9
0
4
1
,
5
7
7
,
7
2
4
1
,
6
8
0
,
9
0
8
1
,
5
4
6
,
6
8
0
Di
f
f
e
r
e
n
c
e
s
b
e
t
w
e
e
n
e
x
p
e
c
t
e
d
a
n
d
a
c
t
u
a
l
e
x
p
e
r
i
e
n
c
e
s
(
1
,
4
9
0
,
1
3
9
)
(
3
6
7
,
8
8
5
)
(
2
3
9
,
3
7
7
)
(
3
,
2
1
6
,
0
5
4
)
-
Ch
a
n
g
e
s
o
f
a
s
s
u
m
p
t
i
o
n
s
(
5
3
,
6
4
6
)
(
8
3
8
,
1
4
1
)
(
9
,
6
2
2
,
2
9
2
)
(
2
2
3
,
3
9
0
)
-
Be
n
e
f
i
t
p
a
y
m
e
n
t
s
(
6
3
1
,
0
9
6
)
(
5
3
3
,
2
8
7
)
(
6
4
1
,
7
0
0
)
(
6
5
5
,
9
2
3
)
(
1
4
7
,
1
8
4
)
Ne
t
c
h
a
n
g
e
s
i
n
t
o
t
a
l
O
P
E
B
l
i
a
b
i
l
i
t
y
(4
5
7
,
2
1
6
)
5
,
2
7
7
(
7
,
9
4
2
,
3
8
7
)
(
1
,
3
8
8
,
8
9
6
)
2
,
3
5
3
,
5
0
8
To
t
a
l
O
P
E
B
l
i
a
b
i
l
i
t
y
-
b
e
g
i
n
n
i
n
g
13
,
7
2
3
,
4
9
8
1
3
,
7
1
8
,
2
2
1
2
1
,
6
6
0
,
6
0
8
2
3
,
0
4
9
,
5
0
4
2
0
,
6
9
5
,
9
9
6
To
t
a
l
O
P
E
B
l
i
a
b
i
l
i
t
y
-
e
n
d
i
n
g
(
a
)
13
,
2
6
6
,
2
8
2
$
1
3
,
7
2
3
,
4
9
8
$
1
3
,
7
1
8
,
2
2
1
$
2
1
,
6
6
0
,
6
0
8
$
2
3
,
0
4
9
,
5
0
4
$
Pl
a
n
f
i
d
u
c
i
a
r
y
n
e
t
p
o
s
i
t
i
o
n
Co
n
t
r
i
b
u
t
i
o
n
s
-
e
m
p
l
o
y
e
r
1
2
,
8
3
2
$
1
4
,
8
7
9
$
6
4
1
,
7
0
0
$
1
,
8
7
7
,
9
2
3
$
1
,
3
4
7
,
1
8
4
$
Ne
t
i
n
v
e
s
t
m
e
n
t
i
n
c
o
m
e
6
,
9
2
4
,
2
3
3
9
2
2
,
8
7
6
1
,
3
2
4
,
4
9
9
1
,
7
0
2
,
8
2
3
1
,
9
1
9
,
2
1
5
Be
n
e
f
i
t
p
a
y
m
e
n
t
s
(
6
3
1
,
0
9
6
)
(
5
3
3
,
2
8
7
)
(
6
4
1
,
7
0
0
)
(
6
5
5
,
9
2
3
)
(
1
4
7
,
1
8
4
)
Ad
m
i
n
i
s
t
r
a
t
i
v
e
e
x
p
e
n
s
e
(
2
2
,
0
3
7
)
(
4
6
,
6
8
7
)
(
1
0
8
,
0
0
8
)
(
2
1
,
7
6
3
)
-
Ne
t
c
h
a
n
g
e
s
i
n
p
l
a
n
f
i
d
u
c
i
a
r
y
n
e
t
p
o
s
i
t
i
o
n
6,
2
8
3
,
9
3
2
3
5
7
,
7
8
1
1
,
2
1
6
,
4
9
1
2
,
9
0
3
,
0
6
0
3
,
1
1
9
,
2
1
5
Pl
a
n
f
i
d
u
c
i
a
r
y
n
e
t
p
o
s
i
t
i
o
n
s
-
b
e
g
i
n
n
i
n
g
2
4
,
6
5
4
,
5
1
0
2
4
,
2
9
6
,
7
2
9
2
3
,
0
8
0
,
2
3
8
2
0
,
1
7
7
,
1
7
8
17
,
0
5
7
,
9
6
3
Pl
a
n
f
i
d
u
c
i
a
r
y
n
e
t
p
o
s
i
t
i
o
n
s
-
e
n
d
i
n
g
(
b
)
3
0
,
9
3
8
,
4
4
2
$
2
4
,
6
5
4
,
5
1
0
$
2
4
,
2
9
6
,
7
2
9
$
2
3
,
0
8
0
,
2
3
8
$
2
0
,
1
7
7
,
1
7
8
$
Co
u
n
t
y
'
s
n
e
t
O
P
E
B
-
l
i
a
b
i
l
i
t
y
-
e
n
d
i
n
g
(
a
)
-
(
b
)
(1
7
,
6
7
2
,
1
6
0
)
$
(
1
0
,
9
3
1
,
0
1
2
)
$
(
1
0
,
5
7
8
,
5
0
8
)
$
(
1
,
4
1
9
,
6
3
0
)
$
2
,
8
7
2
,
3
2
6
$
Pl
a
n
f
i
d
u
c
i
a
r
y
n
e
t
p
o
s
i
t
i
o
n
a
s
a
p
e
r
c
e
n
t
a
g
e
o
f
t
o
t
a
l
p
e
n
s
i
o
n
l
i
a
b
i
l
i
t
y
23
3
.
2
1
%
1
7
9
.
6
5
%
1
7
7
.
1
1
%
1
0
6
.
5
5
%
8
7
.
5
4
%
Co
v
e
r
e
d
e
m
p
l
o
y
e
e
p
a
y
r
o
l
l
N
/
A
N
/
A
N
/
A
N
/
A
N
/
A
Ne
t
l
i
a
b
i
l
i
t
y
a
s
a
p
e
r
c
e
n
t
a
g
e
o
f
c
o
v
e
r
e
d
p
a
yr
o
l
l
N
/
A
N
/
A
N
/
A
N
/
A
N
/
A
An
n
u
a
l
m
o
n
e
y
-
w
e
i
g
h
t
e
d
r
a
t
e
o
f
r
e
t
u
r
n
,
n
e
t
o
f
i
n
v
e
s
t
m
e
n
t
e
x
p
e
n
s
e
2
8
.
0
9
%
3
.
8
0
%
5
.
7
4
%
8
.
4
4
%
1
1
.
2
5
%
No
t
e
s
t
o
s
c
h
e
d
u
l
e
:
Th
i
s
i
n
f
o
r
m
a
t
i
o
n
i
s
n
o
t
a
v
a
i
l
a
b
l
e
f
o
r
F
Y
1
6
a
n
d
p
r
i
o
r
.
Be
n
e
f
i
t
c
h
a
n
g
e
s
No
n
e
.
Ch
a
n
g
e
o
f
a
s
s
u
m
p
t
i
o
n
s
Th
e
d
i
s
c
o
u
n
t
r
a
t
e
w
a
s
c
h
a
n
g
e
d
a
s
f
o
l
l
o
w
s
:
Th
e
d
i
s
c
o
u
n
t
r
a
t
e
c
h
a
n
g
e
s
y
e
a
r
-
t
o
-
y
e
a
r
:
7
.
2
5
%
7
.
2
5
%
7
.
2
5
%
7
.
5
0
%
7
.
5
0
%
Th
e
m
e
d
i
c
a
l
t
r
e
n
d
w
a
s
u
p
d
a
t
e
d
t
o
t
h
e
l
a
t
e
s
t
m
o
d
e
l
r
e
l
e
a
s
e
d
b
y
t
h
e
S
O
A
.
CO
U
N
T
Y
C
O
M
M
I
S
S
I
O
N
E
R
S
O
F
W
A
S
H
I
N
G
T
O
N
C
O
U
N
T
Y
Sc
h
e
d
u
l
e
o
f
O
P
E
B
T
r
u
s
t
F
u
n
d
E
m
p
l
o
y
e
r
C
o
n
t
r
i
b
u
t
i
o
n
s
Ju
n
e
3
0
,
2
0
2
1
11
5
20
2
1
2
0
2
0
2
0
1
9
2
0
1
8
2
0
1
7
Ac
t
u
a
r
i
a
l
l
y
d
e
t
e
r
m
i
n
e
d
c
o
n
t
r
i
b
u
t
i
o
n
-
$
-
$
-
$
9
5
0
,
0
0
0
$
1
,
2
6
1
,
0
0
0
$
Co
n
t
r
i
b
u
t
i
o
n
s
i
n
r
e
l
a
t
i
o
n
t
o
t
h
e
a
c
t
u
a
r
i
a
l
l
y
d
e
t
e
r
m
i
n
e
d
c
o
n
t
r
i
b
u
t
i
o
n
s
1
2
,
8
3
2
1
4
,
8
7
9
6
4
1
,
7
0
0
1
,
8
7
7
,
9
2
3
1
,
3
4
7
,
1
8
4
Co
n
t
r
i
b
u
t
i
o
n
s
d
e
f
i
c
i
e
n
c
y
(
e
x
c
e
s
s
)
(
1
2
,
8
3
2
)
$
(
1
4
,
8
7
9
)
$
(
6
4
1
,
7
0
0
)
$
(
9
2
7
,
9
2
3
)
$
(
8
6
,
1
8
4
)
$
Co
v
e
r
e
d
e
m
p
l
o
y
e
e
p
a
y
r
o
l
l
N
/
A
N
/
A
N
/
A
N
/
A
N
/
A
Co
n
t
r
i
b
u
t
i
o
n
s
a
s
a
p
e
r
c
e
n
t
a
g
e
o
f
c
o
v
e
r
e
d
e
m
p
l
o
y
e
e
p
a
y
r
o
l
l
N
/
A
N
/
A
N
/
A
N
/
A
N
/
A
No
t
e
s
t
o
s
c
h
e
d
u
l
e
:
Be
n
e
f
i
t
c
h
a
n
g
e
s
N
o
n
e
.
Va
l
u
a
t
i
o
n
d
a
t
e
Ch
a
n
g
e
s
o
f
a
s
s
u
m
p
t
i
o
n
s
T
h
e
m
e
d
i
c
a
l
t
r
e
n
d
w
a
s
u
p
d
a
t
e
d
t
o
t
h
e
l
a
t
e
s
t
m
o
d
e
l
r
e
l
e
a
s
e
d
b
y
t
h
e
S
O
A
a
n
d
e
x
c
l
u
d
e
s
t
h
e
i
m
p
a
c
t
o
f
t
h
e
C
a
d
i
ll
a
c
T
a
x
.
Me
t
h
o
d
s
a
n
d
a
s
s
u
m
p
t
i
o
n
s
u
s
e
d
t
o
d
e
t
e
r
m
i
n
e
c
o
n
t
r
i
b
u
t
i
o
n
r
a
t
e
s
:
Va
l
u
a
t
i
o
n
D
a
t
e
1
/
1
/
2
0
2
1
Ac
t
u
a
r
i
a
l
c
o
s
t
m
e
t
h
o
d
E
n
t
r
y
A
g
e
N
o
r
m
a
l
Am
o
r
t
i
z
a
t
i
o
n
m
e
t
h
o
d
L
e
v
e
l
p
e
r
c
e
n
t
o
f
p
a
y
r
o
l
l
Re
m
a
i
n
i
n
g
a
m
o
r
t
i
z
a
t
i
o
n
p
e
r
i
o
d
1
7
y
e
a
r
s
f
o
r
F
Y
E
2
0
2
1
As
s
e
t
v
a
l
u
a
t
i
o
n
m
e
t
h
o
d
M
a
r
k
e
t
v
a
l
u
e
o
f
a
s
s
e
t
s
In
v
e
s
t
m
e
n
t
r
a
t
e
o
f
r
e
t
u
r
n
7
.
2
5
%
f
o
r
F
Y
E
2
0
1
9
a
n
d
a
f
t
e
r
,
7
.
5
0
%
f
o
r
F
Y
E
2
0
1
7
a
n
d
2
0
1
8
Pa
y
r
o
l
l
g
r
o
w
t
h
r
a
t
e
3
.
0
0
%
In
f
l
a
t
i
o
n
2
.
5
0
%
He
a
l
t
h
c
a
r
e
c
o
s
t
t
r
e
n
d
r
a
t
e
T
h
e
t
r
e
n
d
f
o
r
2
0
2
1
i
s
4
.
9
%
.
T
h
e
u
l
t
i
m
a
t
e
t
r
e
n
d
i
s
4
.
0
%
.
Th
i
s
i
n
f
o
r
m
a
t
i
o
n
i
s
n
o
t
a
v
a
i
l
a
b
l
e
f
o
r
F
Y
E
1
6
a
n
d
p
r
i
o
r
.
1/
1
/
2
0
2
1
CO
U
N
T
Y
C
O
M
M
I
S
S
I
O
N
E
R
S
O
F
W
A
S
H
I
N
G
T
O
N
C
O
U
N
T
Y
Sc
h
e
d
u
l
e
o
f
C
h
a
n
g
e
s
i
n
P
e
n
s
i
o
n
F
u
n
d
N
e
t
P
e
n
s
i
o
n
L
i
a
b
i
l
i
t
y
a
n
d
R
e
l
a
t
e
d
R
a
t
i
o
s
–
G
e
n
e
r
a
l
E
m
p
l
o
y
e
e
s
’
P
e
n
s
i
o
n
F
u
n
d
Ju
n
e
3
0
,
2
0
2
1
11
6
20
2
1
2
0
2
0
2
0
1
9
2
0
1
8
2
0
1
7
2
0
1
6
2
0
1
5
2
0
1
4
To
t
a
l
p
e
n
s
i
o
n
l
i
a
b
i
l
i
t
y
Se
r
v
i
c
e
C
o
s
t
:
R
e
t
i
r
e
m
e
n
t
b
e
n
e
f
i
t
s
A
d
m
i
n
i
s
t
r
a
t
i
o
n
6
,
9
4
9
,
1
9
0
$
7
,
0
1
1
,
8
7
7
$
6
,
5
6
4
,
3
0
4
$
5
,
0
5
0
,
7
4
0
$
4
,
9
0
3
,
6
1
5
$
3
,
1
2
4
,
2
0
2
$
3
,
5
0
8
,
8
5
0
$
6
,
9
2
2
,
2
1
7
$
In
t
e
r
e
s
t
1
7
,
6
4
8
,
5
4
5
1
7
,
0
0
1
,
0
7
9
1
6
,
1
9
0
,
2
9
5
1
5
,
6
1
2
,
6
4
9
1
1
,
5
9
5
,
9
1
3
1
0
,
7
4
5
,
0
2
4
1
0
,
2
5
2
,
0
0
3
7
,
7
0
8
,
1
6
4
Be
n
e
f
i
t
p
a
y
m
e
n
t
s
,
i
n
c
l
u
d
i
n
g
r
e
f
u
n
d
s
o
f
m
e
m
b
e
r
c
o
n
t
r
i
b
u
t
i
o
n
s
(
1
1
,
2
4
1
,
9
3
6
)
(
1
5
,
0
4
8
,
1
2
7
)
(
9
,
9
7
3
,
9
9
1
)
(
8
,
1
7
2
,
5
7
1
)
(
8
,
8
6
0
,
1
5
6
)
(
7
,
7
8
9
,
2
8
9
)
(
6
,
8
8
0
,
8
8
8
)
(
6
,
0
0
4
,
0
3
3
)
Ch
a
n
g
e
s
o
f
b
e
n
e
f
i
t
t
e
r
m
s
(
1
,
3
6
8
,
1
9
7
)
(
1
,
9
3
7
,
3
6
6
)
(
2
9
9
,
4
4
2
)
-
2
2
,
0
0
2
,
4
7
3 1
,
3
5
8
,
0
3
2
-
-
Di
f
f
e
r
e
n
c
e
s
b
e
t
w
e
e
n
e
x
p
e
c
t
e
d
a
n
d
a
c
t
u
a
l
e
x
p
e
r
i
e
n
c
e
s
-
-
1
,
2
3
9
,
1
4
3
3
,
5
5
5
,
6
5
5
3
,
6
5
7
,
6
8
7
6
,
5
3
2
,
0
0
0
-
-
Ch
a
n
g
e
s
o
f
a
s
s
u
m
p
t
i
o
n
s
-
-
-
-
1
9
,
9
1
3
,
1
5
1 2
,
5
3
2
,
1
6
0
-
-
Ne
t
c
h
a
n
g
e
s
i
n
t
o
t
a
l
p
e
n
s
i
o
n
l
i
a
b
i
l
i
t
y
11
,
9
8
7
,
6
0
2
7
,
0
2
7
,
4
6
3
1
3
,
7
2
0
,
3
0
9
1
6
,
0
4
6
,
4
7
3
5
3
,
2
1
2
,
6
8
3
1
6
,
5
0
2
,
1
2
9
6
,
8
7
9
,
9
6
5
8
,
6
2
6
,
3
4
8
To
t
a
l
p
e
n
s
i
o
n
l
i
a
b
i
l
i
t
y
-
b
e
g
i
n
n
i
n
g
24
9
,
0
4
9
,
1
7
7
2
4
2
,
0
2
1
,
7
1
4
2
2
8
,
3
0
1
,
4
0
5
2
1
2
,
2
5
4
,
9
3
2
1
5
9
,
0
4
2
,
2
4
9
1
4
2
,
5
4
0
,
1
2
0
1
3
5
,
6
6
0
,
1
5
5
1
2
7
,
0
3
3
,
8
0
7
To
t
a
l
p
e
n
s
i
o
n
l
i
a
b
i
l
i
t
y
-
e
n
d
i
n
g
(
a
)
26
1
,
0
3
6
,
7
7
9
$
2
4
9
,
0
4
9
,
1
7
7
$
2
4
2
,
0
2
1
,
7
1
4
$
2
2
8
,
3
0
1
,
4
0
5
$
2
1
2
,
2
5
4
,
9
3
2
$
1
5
9
,
0
4
2
,
2
4
9
$
1
4
2
,
5
4
0
,
1
2
0
$
1
3
5
,
6
6
0
,
1
5
5
$
Pl
a
n
f
i
d
u
c
i
a
r
y
n
e
t
p
o
s
i
t
i
o
n
Co
n
t
r
i
b
u
t
i
o
n
s
-
e
m
p
l
o
y
e
r
1
9
,
2
1
0
,
5
4
0
$
1
2
,
1
3
7
,
4
6
8
$
1
1
,
8
2
5
,
0
0
0
$
1
0
,
5
1
0
,
0
0
0
$
7
,
0
1
0
,
0
0
0
$
6
,
6
2
1
,
1
5
6
$
6
,
7
8
6
,
5
4
9
$
6
,
0
1
7
,
5
2
1
$
Co
n
t
r
i
b
u
t
i
o
n
s
-
m
e
m
b
e
r
2
,
5
2
7
,
4
1
7
2
,
1
8
3
,
9
8
4
2
,
1
1
9
,
9
8
5
2
,
0
9
4
,
3
4
6
1
,
9
5
5
,
5
1
1
1
,
8
7
3
,
7
1
0
1
,
8
7
1
,
2
0
0
1
,
8
7
6
,
1
3
3
Ne
t
i
n
v
e
s
t
m
e
n
t
i
n
c
o
m
e
3
7
,
1
7
4
,
9
0
3
5
,
0
2
5
,
8
4
7
6
,
6
7
6
,
6
5
2
9
,
4
0
9
,
6
2
1
1
0
,
6
7
6
,
8
0
0
6
2
8
,
7
0
9
4
,
7
4
7
,
1
9
3
1
2
,
8
1
7
,
2
6
4
Re
c
e
i
p
t
s
o
f
I
n
-
k
i
n
d
-
-
-
-
-
-
2
2
0
,
6
1
3
-
Be
n
e
f
i
t
p
a
y
m
e
n
t
s
,
i
n
c
l
u
d
i
n
g
r
e
f
u
n
d
s
o
f
m
e
m
b
e
r
c
o
n
t
r
i
b
u
t
i
o
n
s
(
1
1
,
2
4
1
,
9
3
6
)
(
1
5
,
0
4
8
,
1
2
7
)
(
9
,
9
7
3
,
9
9
1
)
(
8
,
1
7
2
,
5
7
1
)
(
8
,
8
6
0
,
1
5
6
)
(
7
,
7
8
9
,
2
8
9
)
(
6
,
8
8
0
,
8
8
7
)
(
6
,
0
0
4
,
1
0
3
)
Ad
m
i
n
i
s
t
r
a
t
i
v
e
e
x
p
e
n
s
e
(
1
3
8
,
1
6
4
)
(
1
7
2
,
3
9
0
)
(
1
7
5
,
8
6
0
)
(
1
5
0
,
7
9
5
)
(
1
3
0
,
6
3
1
)
(
9
8
,
4
6
4
)
(
6
0
4
,
1
9
7
)
(
2
3
8
,
0
1
6
)
Ne
t
c
h
a
n
g
e
s
i
n
p
l
a
n
f
i
d
u
c
i
a
r
y
n
e
t
p
o
s
i
t
i
o
n
47
,
5
3
2
,
7
6
0
4
,
1
2
6
,
7
8
2
1
0
,
4
7
1
,
7
8
6
1
3
,
6
9
0
,
6
0
1
1
0
,
6
5
1
,
5
2
4
1
,
2
3
5
,
8
2
2
6
,
1
4
0
,
4
7
1
1
4
,
4
6
8
,
7
9
9
Pl
a
n
f
i
d
u
c
i
a
r
y
n
e
t
p
o
s
i
t
i
o
n
s
-
b
e
g
i
n
n
i
n
g
1
3
2
,
2
8
8
,
0
0
2
1
2
8
,
1
6
1
,
2
2
0
1
1
7
,
6
8
9
,
4
3
4
1
0
3
,
9
9
8
,
8
3
3
9
3
,
3
4
7
,
3
0
9
9
2
,
1
1
1
,
4
8
7
8
5
,
9
7
1
,
0
1
6
7
1
,
5
0
2
,
2
1
7
Pl
a
n
f
i
d
u
c
i
a
r
y
n
e
t
p
o
s
i
t
i
o
n
s
-
e
n
d
i
n
g
(
b
)
1
7
9
,
8
2
0
,
7
6
2
$
1
3
2
,
2
8
8
,
0
0
2
$
1
2
8
,
1
6
1
,
2
2
0
$
1
1
7
,
6
8
9
,
4
3
4
$
1
0
3
,
9
9
8
,
8
3
3
$
9
3
,
3
4
7
,
3
0
9
$
9
2
,
1
1
1
,
4
8
7
$
8
5
,
9
7
1
,
0
1
6
$
Co
u
n
t
y
'
s
n
e
t
p
e
n
s
i
o
n
-
l
i
a
b
i
l
i
t
y
-
e
n
d
i
n
g
(
a
)
-
(
b
)
81
,
2
1
6
,
0
1
7
$
1
1
6
,
7
6
1
,
1
7
5
$
1
1
3
,
8
6
0
,
4
9
4
$
1
1
0
,
6
1
1
,
9
7
1
$
1
0
8
,
2
5
6
,
0
9
9
$
6
5
,
6
9
4
,
9
4
0
$
5
0
,
4
2
8
,
6
3
3
$
4
9
,
6
8
9
,
1
3
9
$
Pl
a
n
f
i
d
u
c
i
a
r
y
n
e
t
p
o
s
i
t
i
o
n
a
s
a
p
e
r
c
e
n
t
a
g
e
o
f
t
o
t
a
l
p
e
n
s
i
o
n
l
i
a
b
i
l
i
t
y
68
.
8
9
%
5
3
.
1
2
%
5
2
.
9
5
%
5
1
.
5
5
%
4
9
.
0
0
%
5
8
.
6
9
%
6
4
.
6
2
%
6
3
.
3
7
%
Co
v
e
r
e
d
e
m
p
l
o
y
e
e
p
a
y
r
o
l
l
3
8
,
8
9
6
,
0
0
0
$
3
9
,
1
3
1
,
0
0
0
$
3
6
,
7
8
5
,
0
0
0
$
3
4
,
8
4
8
,
9
8
6
$
3
3
,
4
6
2
,
0
0
0
$
3
1
,
6
6
2
,
0
0
0
$
3
3
,
0
9
8
,
0
0
9
$
3
5
,
2
8
8
,
7
5
7
$
Ne
t
l
i
a
b
i
l
i
t
y
a
s
a
p
e
r
c
e
n
t
a
g
e
o
f
c
o
v
e
r
e
d
p
a
yr
o
l
l
2
0
8
.
8
0
%
2
9
8
.
3
9
%
3
0
9
.
5
3
%
3
1
7
.
4
0
%
3
2
3
.
5
2
%
2
0
7
.
4
9
%
1
5
2
.
3
6
%
1
4
0
.
8
1
%
An
n
u
a
l
m
o
n
e
y
-
w
e
i
g
h
t
e
d
r
a
t
e
o
f
r
e
t
u
r
n
,
n
e
t
o
f
i
n
v
e
s
t
m
e
n
t
e
x
p
e
n
s
e
2
8
.
1
0
%
3
.
9
2
%
5
.
6
7
%
9
.
0
5
%
1
1
.
4
4
%
0
.
6
8
%
5
.
5
2
%
1
7
.
9
3
%
No
t
e
s
t
o
s
c
h
e
d
u
l
e
:
Th
i
s
i
n
f
o
r
m
a
t
i
o
n
i
s
n
o
t
a
v
a
i
l
a
b
l
e
f
o
r
F
Y
1
3
a
n
d
p
r
i
o
r
.
Be
n
e
f
i
t
c
h
a
n
g
e
s
:
N
o
n
e
.
Ch
a
n
g
e
o
f
a
s
s
u
m
p
t
i
o
n
s
:
N
o
n
e
.
CO
U
N
T
Y
C
O
M
M
I
S
S
I
O
N
E
R
S
O
F
W
A
S
H
I
N
G
T
O
N
C
O
U
N
T
Y
Sc
h
e
d
u
l
e
o
f
G
e
n
e
r
a
l
E
m
p
l
o
y
e
e
s
’
P
e
n
s
i
o
n
F
u
n
d
E
m
p
l
o
y
e
r
C
o
n
t
r
i
b
u
t
i
o
n
s
Ju
n
e
3
0
,
2
0
2
1
11
7
20
2
1
2
0
2
0
2
0
1
9
2
0
1
8
2
0
1
7
2
0
1
6
2
0
1
5
2
0
1
4
Ac
t
u
a
r
i
a
l
l
y
d
e
t
e
r
m
i
n
ed
c
o
n
t
r
i
b
u
t
i
o
n
1
1
,
1
8
3
,
0
0
0
$
1
0
,
9
1
6
,
0
0
0
$
1
1
,
8
1
9
,
0
0
0
$
1
0
,
5
1
0
,
0
0
0
$
7
,
0
0
9
,
0
0
0
$
6
,
6
2
1
,
0
0
0
$
6
,
7
8
6
,
5
4
9
$
6
,
4
4
2
,
0
8
7
$
Co
n
t
r
i
b
u
t
i
o
n
s
i
n
r
e
l
a
t
i
o
n
t
o
t
h
e
a
c
t
ua
r
i
a
l
l
y
d
e
t
e
r
m
i
n
ed
c
o
n
t
r
i
b
u
t
i
o
n
s
1
9
,
2
1
0
,
5
4
0
1
2
,
1
3
7
,
0
0
0
1
1
,
8
2
5
,
0
0
0
1
0
,
5
1
0
,
0
0
0
7
,
0
1
0
,
0
0
0
6
,
6
2
1
,
0
0
0
6
,
7
8
6
,
5
4
9
6
,
0
1
7
,
5
2
1
Co
n
t
r
i
b
u
t
i
o
n
s
d
e
f
i
c
i
e
n
c
y
(
e
x
c
e
s
s
)
(
8
,
0
2
7
,
5
4
0
)
$
(
1
,
2
2
1
,
0
0
0
)
$
(
6
,
0
0
0
)
$
-
$
(
1
,
0
0
0
)
$
-
$
-
$
4
2
4
,
5
6
6
$
Co
v
e
r
e
d
e
m
p
l
o
y
e
e
p
a
y
r
o
l
l
3
8
,
8
9
6
,
0
0
0
$
3
9
,
1
3
1
,
0
0
0
$
3
6
,
7
8
5
,
0
0
0
$
3
4
,
8
4
8
,
9
8
6
$
3
3
,
4
6
2
,
0
0
0
$
3
1
,
6
6
2
,
0
0
0
$
3
3
,
0
9
8
,
0
0
9
$
3
5
,
2
8
8
,
7
5
7
$
Co
n
t
r
i
b
u
t
i
o
n
s
a
s
a
p
e
r
c
e
n
t
a
g
e
o
f
c
ov
e
r
e
d
e
m
p
l
o
y
e
e
p
a
y
r
o
l
l
4
9
.
3
9
%
3
1
.
0
2
%
3
2
.
1
5
%
3
0
.
1
6
%
2
0
.
9
5
%
2
0
.
9
1
%
2
0
.
5
0
%
1
7
.
0
5
%
No
t
e
s
t
o
s
c
h
e
d
u
l
e
:
Va
l
u
a
t
i
o
n
d
a
t
e
A
c
t
u
a
r
i
a
ll
y
d
e
t
e
r
m
i
n
e
d
c
o
n
t
r
i
b
u
t
i
o
n
a
m
o
u
n
t
s
a
r
e
ca
l
c
u
l
a
t
e
d
a
s
o
f
t
h
e
b
e
g
i
n
n
i
n
g
o
f
t
h
e
f
i
s
c
a
l
y
e
a
r
(
J
u
l
y
1
)
f
o
r
t
h
e
y
e
a
r
i
m
m
e
d
i
a
t
e
l
y
f
o
l
l
o
w
i
n
g
t
h
e
f
i
s
c
a
l
y
e
a
r
.
Ac
t
u
a
r
i
a
l
v
a
l
u
a
t
i
o
n
s
a
r
e
p
e
r
f
o
r
m
e
d
e
v
e
r
y
y
e
a
r
.
Me
t
h
o
d
s
a
n
d
a
s
s
u
m
p
t
i
o
n
s
u
s
e
d
t
o
d
e
t
e
r
m
i
n
e
c
o
n
t
r
i
b
u
t
i
o
n
r
a
t
e
s
:
Ac
t
u
a
r
i
a
l
c
o
s
t
m
e
t
h
o
d
P
r
o
j
e
c
t
e
d
U
n
i
t
C
r
e
d
i
t
Am
o
r
t
i
z
a
t
i
o
n
m
e
t
h
o
d
L
e
v
e
l
D
o
l
l
a
r
A
m
o
u
n
t
Re
m
a
i
n
i
n
g
a
m
o
r
t
i
z
a
t
i
o
n
pe
r
i
o
d
1
8
y
e
a
r
s
(
c
l
o
s
e
d
)
As
s
e
t
v
a
l
u
a
t
i
o
n
m
e
t
h
o
d
5-
y
e
a
r
s
m
o
o
t
h
e
d
m
a
r
k
e
t
In
f
l
a
t
i
o
n
3
.
0
0
%
Sa
l
a
r
y
i
n
c
r
e
a
s
e
s
R
a
t
e
s
v
a
r
y
b
y
p
a
r
t
i
c
i
p
a
n
t
s
e
r
v
i
c
e
In
v
e
s
t
m
e
n
t
r
a
t
e
o
f
r
e
t
u
r
n
7.
2
5
%
,
n
e
t
o
f
p
e
n
s
i
o
n
p
l
a
n
i
n
v
e
s
t
m
e
nt
e
x
p
e
n
s
e
,
i
n
c
l
u
d
i
n
g
i
n
f
l
a
t
i
o
n
Re
t
i
r
e
m
e
n
t
a
g
e
Ra
t
e
s
v
a
r
y
b
y
p
a
r
t
i
c
ip
a
n
t
a
g
e
a
n
d
s
e
r
v
i
c
e
Mo
r
t
a
l
i
t
y
RP
-
2
0
1
4
T
o
t
a
l
D
a
t
a
s
e
t
w
i
t
h
f
u
l
l
y
g
e
n
e
r
a
t
i
o
n
a
l
p
r
oj
e
c
t
i
o
n
u
s
i
n
g
s
c
a
l
e
M
P
-
2
0
1
5
Th
i
s
i
n
f
o
r
m
a
t
i
o
n
i
s
n
o
t
a
v
a
i
l
a
b
l
e
f
o
r
F
Y
1
3
a
n
d
p
r
i
o
r
.
CO
U
N
T
Y
C
O
M
M
I
S
S
I
O
N
E
R
S
O
F
W
A
S
H
I
N
G
T
O
N
C
O
U
N
T
Y
Sc
h
e
d
u
l
e
o
f
C
h
a
n
g
e
s
i
n
P
e
n
s
i
o
n
F
u
n
d
N
e
t
P
e
n
s
i
o
n
L
i
a
b
i
l
i
t
y
a
n
d
R
e
l
a
t
e
d
R
a
t
i
o
s
–
L
e
n
g
t
h
o
f
S
e
r
v
i
c
e
A
w
a
r
d
F
u
n
d
Ju
n
e
3
0
,
2
0
2
1
11
8
20
2
1
2
0
2
0
2
0
1
9
2
0
1
8
2
0
1
7
2
0
1
6
2
0
1
5
2
0
1
4
To
t
a
l
p
e
n
s
i
o
n
l
i
a
b
i
l
i
t
y
Se
r
v
i
c
e
C
o
s
t
:
R
e
t
i
r
e
m
e
n
t
b
e
n
e
f
i
t
s
A
d
m
i
n
i
s
t
r
a
t
i
o
n
2
4
6
,
5
0
1
$
2
3
7
,
3
3
5
$
2
2
6
,
2
8
0
$
2
4
4
,
5
6
5
$
2
3
4
,
7
1
6
$
1
5
7
,
9
8
4
$
1
4
3
,
0
3
7
$
1
4
7
,
0
4
9
$
In
t
er
e
s
t
8
2
6
,
8
9
6
8
2
3
,
4
0
2
7
0
7
,
8
3
8
7
0
2
,
3
0
9
5
8
0
,
1
3
0
9
6
8
,
1
8
7
9
2
2
,
8
1
4
8
7
2
,
5
1
8
Di
f
f
e
r
e
n
c
e
s
b
e
t
w
e
e
n
e
x
p
e
c
t
e
d
a
n
d
a
c
t
u
a
l
e
x
p
e
r
i
e
n
c
e
s
9
2
,
7
7
0
(
2
2
2
,
1
7
4
)
9
2
5
,
4
8
9
2
4
,
5
3
0
9
9
5
,
0
3
4
(
6
,
2
8
5
,
2
3
2
)
-
-
Ch
a
n
g
e
s
o
f
a
s
s
u
m
p
t
i
o
n
s
-
(
1
4
9
,
1
9
5
)
3
4
3
,
4
7
6
-
3
5
6
,
2
4
3
9
0
6
,
0
9
9
-
-
Be
n
e
f
i
t
p
a
y
m
e
n
t
s
,
i
n
c
l
u
d
i
n
g
r
e
f
u
n
d
s
o
f
m
e
m
b
e
r
c
o
n
t
r
i
b
u
t
i
o
n
s
(
6
5
3
,
0
1
6
)
(
6
2
9
,
3
0
6
)
(
5
8
8
,
9
0
9
)
(
5
5
5
,
5
9
0
)
(
5
1
8
,
5
3
8
)
(
4
9
0
,
8
7
2
)
(
4
6
1
,
3
1
6
)
(
4
3
1
,
6
3
4
)
Ne
t
c
h
a
n
g
e
s
i
n
t
o
t
a
l
p
e
n
s
i
o
n
l
i
a
b
i
l
i
t
y
51
3
,
1
5
1
6
0
,
0
6
2
1
,
6
1
4
,
1
7
4
4
1
5
,
8
1
4
1
,
6
4
7
,
5
8
5
(
4
,
7
4
3
,
8
3
4
)
6
0
4
,
5
3
5
5
8
7
,
9
3
3
To
t
a
l
p
e
n
s
i
o
n
l
i
a
b
i
l
i
t
y
-
b
e
g
i
n
n
i
n
g
11
,
7
3
1
,
9
7
3
1
1
,
6
7
1
,
9
1
1
1
0
,
0
5
7
,
7
3
7
9
,
6
4
1
,
9
2
3
7
,
9
9
4
,
3
3
8
1
2
,
7
3
8
,
1
7
2
1
2
,
1
3
3
,
6
3
7
1
1
,
5
4
5
,
7
0
4
To
t
a
l
p
e
n
s
i
o
n
l
i
a
b
i
l
i
t
y
-
e
n
d
i
n
g
(
a
)
12
,
2
4
5
,
1
2
4
$
1
1
,
7
3
1
,
9
7
3
$
1
1
,
6
7
1
,
9
1
1
$
1
0
,
0
5
7
,
7
3
7
$
9
,
6
4
1
,
9
2
3
$
7
,
9
9
4
,
3
3
8
$
1
2
,
7
3
8
,
1
7
2
$
1
2
,
1
3
3
,
6
3
7
$
Pl
a
n
f
i
d
u
c
i
a
r
y
n
e
t
p
o
s
i
t
i
o
n
Co
n
t
r
i
b
u
t
i
o
n
s
-
e
m
p
l
o
y
e
r
5
6
4
,
5
5
7
$
5
6
4
,
5
5
7
$
4
6
0
,
0
0
0
$
6
0
0
,
0
0
0
$
6
0
0
,
0
0
0
$
-
$
6
0
0
,
0
0
0
$
6
0
0
,
0
0
0
$
Ne
t
i
n
v
e
s
t
m
e
n
t
i
n
c
o
m
e
2
,
8
6
6
,
3
9
6
3
4
7
,
7
6
9
5
0
3
,
2
5
9
7
2
1
,
8
2
2
8
5
2
,
4
6
0
5
5
,
2
3
3
3
8
1
,
5
1
1
1
,
0
7
4
,
0
2
5
Re
c
e
i
p
t
s
o
f
I
n
-
k
i
n
d
-
-
-
-
-
-
-
1
5
,
2
3
2
Be
n
e
f
i
t
p
a
y
m
e
n
t
s
,
i
n
c
l
u
d
i
n
g
r
e
f
u
n
d
s
o
f
m
e
m
b
e
r
c
o
n
t
r
i
b
u
t
i
o
n
s
(
6
5
3
,
0
1
6
)
(
6
2
9
,
3
0
6
)
(
5
8
8
,
9
0
9
)
(
5
5
5
,
5
9
0
)
(
5
1
8
,
5
3
8
)
(
4
9
0
,
8
7
2
)
(
4
6
1
,
3
1
6
)
(
4
3
1
,
6
3
4
)
Ad
m
i
n
i
s
t
r
a
t
i
v
e
e
x
p
e
n
s
e
(
1
4
,
1
9
5
)
(
2
9
,
5
4
3
)
(
3
4
,
8
0
3
)
(
3
5
,
0
7
5
)
(
3
0
,
5
2
4
)
(
2
0
,
6
1
0
)
(
2
3
,
2
1
5
)
(
2
7
,
4
2
9
)
Ne
t
c
h
a
n
g
e
s
i
n
p
l
a
n
f
i
d
u
c
i
a
r
y
n
e
t
p
o
s
i
t
i
o
n
2,
7
6
3
,
7
4
2
2
5
3
,
4
7
7
3
3
9
,
5
4
7
7
3
1
,
1
5
7
9
0
3
,
3
9
8
(
4
5
6
,
2
4
9
)
4
9
6
,
9
8
0
1
,
2
3
0
,
1
9
4
Pl
a
n
f
i
d
u
c
i
a
r
y
n
e
t
p
o
s
i
t
i
o
n
s
-
b
e
g
i
n
n
i
n
g
9
,
7
3
4
,
6
1
5
9
,
4
8
1
,
1
3
8
9
,
1
4
1
,
5
9
1
8
,
4
1
0
,
4
3
4
7
,
5
0
7
,
0
3
6
7
,
9
6
3
,
2
8
5
7
,
4
6
6
,
3
0
5
6
,
2
3
6
,
1
1
1
Pl
a
n
f
i
d
u
c
i
a
r
y
n
e
t
p
o
s
i
t
i
o
n
s
-
e
n
d
i
n
g
(
b
)
1
2
,
4
9
8
,
3
5
7
$
9
,
7
3
4
,
6
1
5
$
9
,
4
8
1
,
1
3
8
$
9
,
1
4
1
,
5
9
1
$
8
,
4
1
0
,
4
3
4
$
7
,
5
0
7
,
0
3
6
$
7
,
9
6
3
,
2
8
5
$
7
,
4
6
6
,
3
0
5
$
Co
u
nt
y
'
s
n
e
t
p
e
n
s
i
o
n
-
l
i
a
b
i
l
i
t
y
-
e
n
d
i
n
g
(
a
)
-
(
b
)
(2
5
3
,
2
3
3
)
$
1
,
9
9
7
,
3
5
8
$
2
,
1
9
0
,
7
7
3
$
9
1
6
,
1
4
6
$
1
,
2
3
1
,
4
8
9
$
4
8
7
,
3
0
2
$
4
,
7
7
4
,
8
8
7
$
4
,
6
6
7
,
3
3
2
$
Pl
a
n
f
i
d
u
c
i
a
r
y
n
e
t
p
o
s
i
t
i
o
n
a
s
a
p
e
r
c
e
n
t
a
g
e
o
f
t
o
t
a
l
p
e
n
s
i
o
n
l
i
a
b
i
l
i
t
y
10
2
.
0
7
%
8
2
.
9
8
%
8
1
.
2
3
%
9
0
.
8
9
%
8
7
.
2
3
%
9
3
.
9
0
%
6
2
.
5
2
%
6
1
.
5
3
%
Co
v
e
r
e
d
e
m
p
l
o
y
e
e
p
a
y
r
o
l
l
N
A
N
A
N
A
N
A
N
A
N
A
N
A
N
A
Ne
t
l
i
a
b
i
l
i
t
y
a
s
a
p
e
r
c
e
n
t
a
g
e
o
f
c
o
v
e
r
e
d
p
a
yr
o
l
l
N
A
N
A
N
A
N
A
N
A
N
A
N
A
N
A
An
n
u
a
l
m
o
n
e
y
-
w
e
i
g
h
t
e
d
r
a
t
e
o
f
r
e
t
u
r
n
,
n
e
t
o
f
i
n
v
e
s
t
m
e
n
t
e
x
p
e
n
s
e
2
9
.
4
5
%
3
.
6
7
%
5
.
5
1
%
8
.
5
8
%
1
1
.
3
6
%
0
.
6
9
%
5
.
1
1
%
1
7
.
2
2
%
No
t
e
s
t
o
s
c
h
e
d
u
l
e
:
Th
i
s
i
n
f
o
r
m
a
t
i
o
n
i
s
n
o
t
a
v
a
i
l
a
b
l
e
f
o
r
F
Y
1
3
a
n
d
p
r
i
o
r
.
Be
n
e
f
i
t
c
h
a
n
g
e
s
N
o
n
e
.
Ch
a
n
g
e
o
f
a
s
s
u
m
p
t
i
o
n
s
No
n
e
.
CO
U
N
T
Y
C
O
M
M
I
S
S
I
O
N
E
R
S
O
F
W
A
S
H
I
N
G
T
O
N
C
O
U
N
T
Y
Sc
h
e
d
u
l
e
o
f
V
o
l
u
n
t
e
e
r
L
e
n
g
t
h
o
f
S
e
r
v
i
c
e
A
w
a
r
d
F
u
n
d
E
m
p
l
o
y
e
r
C
o
n
t
r
i
b
u
t
i
o
n
s
Ju
n
e
3
0
,
2
0
2
1
11
9
20
2
1
2
0
2
0
2
0
1
9
2
0
1
8
2
0
1
7
2
0
1
6
2
0
1
5
2
0
1
4
Ac
t
u
a
r
i
a
l
l
y
d
e
t
e
r
m
i
n
e
d
c
o
n
t
r
i
b
u
t
i
o
n
5
6
5
,
0
0
0
$
5
6
5
,
0
0
0
$
4
5
5
,
0
0
0
$
4
6
7
,
0
0
0
$
4
6
7
,
0
0
0
$
-
$
6
0
0
,
0
0
0
$
5
8
5
,
8
4
3
$
Co
n
t
r
i
b
u
t
i
o
n
s
i
n
r
e
l
a
t
i
o
n
t
o
t
h
e
a
c
t
u
a
r
i
a
l
l
y
d
e
t
e
r
m
i
n
e
d
c
o
n
t
r
i
b
u
t
i
o
n
s
5
6
5
,
0
0
0
5
6
5
,
0
0
0
4
6
0
,
0
0
0
6
0
0
,
0
0
0
6
0
0
,
0
0
0
-
60
0
,
0
0
0
60
0
,
0
0
0
Co
n
t
r
i
b
u
t
i
o
n
s
d
e
f
i
c
i
e
n
c
y
(
e
x
c
e
s
s
)
-
$
-
$
(
5
,
0
0
0
)
$
(
1
3
3
,
0
0
0
)
$
(
1
3
3
,
0
0
0
)
$
-
$
-
$
(
1
4
,
1
5
7
)
$
Co
v
e
r
e
d
e
m
p
l
o
y
e
e
p
a
y
r
o
l
l
N
A
N
A
N
A
N
A
N
A
N
A
N
A
N
A
Co
n
t
r
i
b
u
t
i
o
n
s
a
s
a
p
e
r
c
e
n
t
a
g
e
o
f
c
o
v
e
r
e
d
e
m
p
l
o
y
e
e
p
a
y
r
o
l
l
N
A
N
A
N
A
N
A
N
A
N
A
N
A
N
A
No
t
e
s
t
o
s
c
h
e
d
u
l
e
:
Va
l
u
a
t
i
o
n
d
a
t
e
Me
t
h
o
d
s
a
n
d
a
s
s
u
m
p
t
i
o
n
s
u
s
e
d
t
o
d
e
t
e
r
m
i
n
e
c
o
n
t
r
i
b
u
t
i
o
n
r
a
t
e
s
:
Ac
t
u
a
r
i
a
l
c
o
s
t
m
e
t
h
o
d
P
r
o
j
e
c
t
e
d
U
n
i
t
C
r
e
d
i
t
Am
o
r
t
i
z
a
t
i
o
n
m
e
t
h
o
d
L
e
v
e
l
P
e
r
c
e
n
t
a
g
e
o
f
P
a
y
r
o
l
l
Re
m
a
i
n
i
n
g
a
m
o
r
t
i
z
a
t
i
o
n
p
e
r
i
o
d
1
1
t
o
1
5
y
e
a
r
s
(
c
l
o
s
e
d
)
As
s
e
t
v
a
l
u
a
t
i
o
n
m
e
t
h
o
d
M
a
r
k
e
t
V
a
l
u
e
In
f
l
a
t
i
o
n
3
.
0
0
%
Sa
l
a
r
y
i
n
c
r
e
a
s
e
s
N
o
n
e
In
v
e
s
t
m
e
n
t
r
a
t
e
o
f
r
e
t
u
r
n
7
.
2
5
%
,
n
e
t
o
f
p
e
n
s
i
o
n
p
l
a
n
i
n
v
e
s
t
m
e
n
t
e
x
p
e
n
s
e
,
i
n
c
l
u
d
i
n
g
i
n
f
l
a
t
i
o
n
Re
t
i
r
e
m
e
n
t
a
g
e
N
o
r
m
a
l
r
e
t
i
r
e
m
e
n
t
a
g
e
Mo
r
t
a
l
i
t
y
P
u
b
-
2
0
1
0
S
a
f
e
t
y
R
e
t
i
r
e
e
s
H
e
a
d
c
o
u
n
t
-
W
e
i
g
h
t
e
d
M
o
r
t
a
l
i
t
y
w
i
t
h
f
u
l
l
y
g
e
n
e
r
a
t
i
o
n
a
l
p
r
o
j
e
c
t
i
o
n
u
s
i
n
g
s
c
a
l
e
M
P
2
0
1
9
Th
i
s
i
n
f
o
r
m
a
t
i
o
n
i
s
n
o
t
a
v
a
i
l
a
b
l
e
f
o
r
F
Y
1
3
a
n
d
p
r
i
o
r
.
Ac
t
u
a
r
i
a
l
l
y
d
e
t
e
r
m
i
n
e
d
c
o
n
t
r
i
b
u
t
i
o
n
a
m
o
u
n
t
s
a
r
e
c
a
l
c
u
l
a
t
e
d
a
s
o
f
t
h
e
b
e
g
i
n
n
i
n
g
o
f
t
h
e
c
a
l
e
n
d
a
r
y
e
a
r
(
J
a
n
u
a
r
y
1
)
f
o
r
t
h
e
y
e
a
r
i
m
me
d
i
a
t
e
l
y
f
o
l
l
o
w
i
n
g
t
h
e
f
i
s
c
a
l
y
e
a
r
.
Ac
t
u
a
r
i
a
l
v
a
l
u
a
t
i
o
n
s
a
r
e
p
e
r
f
o
r
m
e
d
e
v
e
r
y
y
e
a
r
.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Combining Statements of Financial Schedules
June 30, 2021
120
Non-Major Governmental Funds
The Grant Management Fund is a special revenue fund used to account for all activities
conducted by this department of the County. The Grant Management core function is to
coordinate services and identify needs of the children, youth and families of Washington County.
Cascade Town Centre is a special revenue fund used to account for certain maintenance related
expenditures at the former Fort Ritchie Army site.
The Inmate Welfare Fund is a special revenue fund used to account for commissary activities at
the Washington County Detention Center and other inmate related revenue and expenses.
The Contraband Fund is a special revenue fund used for the deposit and temporary holding of
seized U.S. Currency related to Narcotics Investigations. These monies are held in escrow
pending civil or criminal court proceedings or abandonment. Released funds are used for law
enforcement related expenses within Washington County at the discretion of the Board of
Directors for the Washington County Narcotics Task Force.
The Agricultural Education Center Fund is a special revenue fund used to account for all
transactions of the Agricultural Education Center (Center). The purpose of this Center is to
promote agricultural pursuits in Washington County and to educate the general public and
members of the agricultural community in all areas regarding agriculture in the County.
The Hotel Rental Tax Fund is a special revenue fund for accounting of taxes collected on
transient charges paid to a hotel or motel located in the County, and for the distribution of the tax
revenue to the Hagerstown/Washington County Convention and Visitors Bureau, municipalities
and for special projects for the County.
The Gaming Fund is a special revenue fund for accounting of permits and licensing fees, for tip
jar and bingo gaming activity. The Gaming Fund distributes funds to the various fire and rescue
companies and charitable organizations in the County.
The Land Preservation Fund is a special revenue fund established to account for State and
County programs related to preserving agriculture land in the County. A portion of the County’s
transfer tax is used to purchase permanent easements through an installment purchase program
and a portion of the transfer tax is remitted to the State for the purchase of easements and
transferable development rights.
The Hagerstown/Eastern Panhandle Metropolitan Planning Organization (HEPMPO) Fund is a
special revenue fund used to account for transportation planning activities. The objective of the
organization is to ensure that a continuing, cooperative, and comprehensive approach for short-
and long-range transportation planning is established and maintained for the metropolitan area.
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Combining Statements of Financial Schedules (continued)
June 30, 2021
121
Non-Major Proprietary Funds
The Public Transit Fund accounts for the activities of the public bus transportation system.
The Golf Course Fund accounts for activities at the Black Rock Golf Course including an
18-hole golf course, a full-service pro shop, and a public restaurant.
CO
U
N
T
Y
C
O
M
M
I
S
S
I
O
N
E
R
S
O
F
W
A
S
H
I
N
G
T
O
N
C
O
U
N
T
Y
Co
m
b
i
n
i
n
g
B
a
l
a
n
c
e
S
h
e
e
t
–
N
o
n
-
M
a
j
o
r
G
o
v
e
r
n
m
e
n
t
a
l
F
u
n
d
s
As
o
f
J
u
n
e
3
0
,
2
0
2
1
12
2
Ca
s
c
a
d
e
A
g
r
i
c
u
l
t
u
r
a
l
H
o
t
e
l
T
o
t
a
l
G
r
a
n
t
T
o
w
n
I
n
m
a
t
e
E
d
u
c
a
t
i
o
n
R
e
n
t
a
l
L
a
n
d
N
o
n
-
m
a
j
o
r
Ma
n
a
g
e
m
e
n
t
C
e
n
t
r
e
W
e
l
f
a
r
e
C
o
n
t
r
a
b
a
n
d
C
e
n
t
e
r
T
a
x
G
a
m
i
n
g
P
r
e
s
e
r
v
a
t
i
o
n
H
E
P
M
P
O
F
u
n
d
s
Ca
s
h
-
$
1
,
8
5
8
,
9
7
8
$
3
1
7
,
9
7
2
$
3
8
0
,
6
1
4
$
1
9
,
6
1
6
$
1
,
7
5
1
,
9
1
8
$
2
,
0
2
7
,
4
5
6
$
1
,
9
6
0
,
5
3
6
$
-
$
8
,
3
1
7
,
0
9
0
$
Ac
c
o
u
n
t
s
r
e
c
e
i
v
a
b
l
e
-
-
-
-
-
2
4
8
,
2
2
2
1
3
8
,
0
6
7
-
-
3
8
6
,
2
8
9
Du
e
f
r
o
m
o
t
h
e
r
g
o
v
e
r
n
m
e
n
t
a
l
a
g
e
n
c
i
e
s
3
,
7
7
2
,
5
2
8
-
-
-
-
-
-
-
2
6
2
,
9
6
1
4
,
0
3
5
,
4
8
9
TO
T
A
L
A
S
S
E
T
S
3,
7
7
2
,
5
2
8
$
1
,
8
5
8
,
9
7
8
$
3
1
7
,
9
7
2
$
3
8
0
,
6
1
4
$
1
9
,
6
1
6
$
2
,
0
0
0
,
1
4
0
$
2
,
1
6
5
,
5
2
3
$
1
,
9
6
0
,
5
3
6
$
2
6
2
,
9
6
1
$
1
2
,
7
3
8
,
8
6
8
$
LI
A
B
I
L
I
T
I
E
S
A
N
D
F
U
N
D
B
A
L
A
N
C
E
S
Ac
c
o
u
n
t
s
p
a
y
a
b
l
e
4
8
9
,
5
6
3
$
3
,
6
1
5
$
1
6
,
0
9
9
$
1
,
9
3
3
$
1
0
,
5
2
4
$
3
3
2
,
1
9
8
$
1
,
9
9
4
,
9
4
1
$
1
4
2
,
3
7
6
$
3
1
,
0
1
4
$
3
,
0
2
2
,
2
6
3
$
Ac
c
r
u
e
d
e
x
p
e
n
s
e
s
1
0
,
9
5
5
-
4
8
3
-
2
,
4
3
8
-
7
,
3
4
7
3
,
6
4
7
1
,
2
6
7
2
6
,
1
3
7
Du
e
t
o
o
t
h
e
r
f
u
n
d
s
4
8
,
1
8
4
-
-
-
-
-
-
-
1
9
2
,
8
1
8
2
4
1
,
0
0
2
Un
e
a
r
n
e
d
r
e
v
e
n
u
e
3
,
2
1
5
,
9
7
6
-
-
-
-
-
3
8
,
7
2
5
4
9
2
,
3
1
6
-
3
,
7
4
7
,
0
1
7
Ot
h
e
r
l
i
a
b
i
l
i
t
i
e
s
-
2
0
0
-
3
4
7
,
9
7
2
-
-
-
4
0
9
,
0
5
8
-
7
5
7
,
2
3
0
TO
T
A
L
L
I
A
B
I
L
I
T
I
E
S
3,
7
6
4
,
6
7
8
3
,
8
1
5
1
6
,
5
8
2
3
4
9
,
9
0
5
1
2
,
9
6
2
3
3
2
,
1
9
8
2
,
0
4
1
,
0
1
3
1
,
0
4
7
,
3
9
7
2
2
5
,
0
9
9
7
,
7
9
3
,
6
4
9
Re
s
t
r
i
c
t
e
d
-
-
3
0
1
,
3
9
0
-
-
1
,
6
6
7
,
9
4
2
-
4
0
0
,
3
4
3
-
2
,
3
6
9
,
6
7
5
Co
m
m
i
t
t
e
d
-
1
,
8
5
5
,
1
6
3
-
-
-
-
-
5
1
2
,
7
9
6
-
2
,
3
6
7
,
9
5
9
As
s
i
g
n
e
d
7
,
8
5
0
-
-
3
0
,
7
0
9
6
,
6
5
4
-
1
2
4
,
5
1
0
-
3
7
,
8
6
2
2
0
7
,
5
8
5
TO
T
A
L
F
U
N
D
B
A
L
A
N
C
E
S
7,
8
5
0
1
,
8
5
5
,
1
6
3
3
0
1
,
3
9
0
3
0
,
7
0
9
6
,
6
5
4
1
,
6
6
7
,
9
4
2
1
2
4
,
5
1
0
9
1
3
,
1
3
9
3
7
,
8
6
2
4
,
9
4
5
,
2
1
9
TO
T
A
L
L
I
A
B
I
L
I
T
I
E
S
A
N
D
F
U
N
D
B
A
L
A
N
C
E
S
3,
7
7
2
,
5
2
8
$
1
,
8
5
8
,
9
7
8
$
3
1
7
,
9
7
2
$
3
8
0
,
6
1
4
$
1
9
,
6
1
6
$
2
,
0
0
0
,
1
4
0
$
2
,
1
6
5
,
5
2
3
$
1
,
9
6
0
,
5
3
6
$
2
6
2
,
9
6
1
$
1
2
,
7
3
8
,
8
6
8
$
AS
S
E
T
S
LI
A
B
I
L
I
T
I
E
S
FU
N
D
B
A
L
A
N
C
E
S
CO
U
N
T
Y
C
O
M
M
I
S
S
I
O
N
E
R
S
O
F
W
A
S
H
I
N
G
T
O
N
C
O
U
N
T
Y
Co
m
b
i
n
i
n
g
S
t
a
t
e
m
e
n
t
o
f
R
e
v
e
n
u
e
,
E
x
p
e
n
d
i
t
u
re
s
,
a
n
d
C
h
a
n
g
e
s
i
n
F
u
n
d
B
a
l
a
n
c
e
s
–
No
n
-
M
a
j
o
r
G
o
v
e
r
n
m
e
n
t
a
l
F
u
n
d
s
Fo
r
t
h
e
Y
e
a
r
E
n
d
e
d
J
u
n
e
3
0
,
2
0
2
1
12
3
Ca
s
c
a
d
e
A
g
r
i
c
u
l
t
u
r
a
l
H
o
t
e
l
T
o
t
a
l
G
r
a
n
t
T
o
w
n
I
n
m
a
t
e
E
d
u
c
a
t
i
o
n
R
e
n
t
a
l
L
a
n
d
N
o
n
-
m
a
j
o
r
Ma
n
a
g
e
m
e
n
t
C
e
n
t
r
e
W
e
l
f
a
r
e
C
o
n
t
r
a
b
a
n
d
C
e
n
t
e
r
T
a
x
G
a
m
i
n
g
P
r
e
s
e
r
v
a
t
i
o
n
H
E
P
M
P
O
F
u
n
d
s
Ot
h
e
r
l
o
c
a
l
t
a
x
e
s
-
$
-
$
-
$
-
$
-
$
1
,
7
6
7
,
4
9
1
$
-
$
2
0
7
,
6
5
8
$
-
$
1
,
9
7
5
,
1
4
9
$
Li
c
e
n
s
e
s
a
n
d
p
e
r
m
i
t
s
-
-
-
-
-
-
2
,
6
4
9
,
9
1
0
-
-
2
,
6
4
9
,
9
1
0
Ch
a
r
g
e
s
f
o
r
s
e
r
v
i
c
e
s
-
-
4
9
2
,
7
3
6
-
3
3
,
1
6
5
-
-
-
-
5
2
5
,
9
0
1
Re
i
m
b
u
r
s
e
d
e
x
p
e
n
s
e
s
-
7
,
0
0
5
-
-
1
,
0
8
0
-
-
-
-
8
,
0
8
5
Mi
s
c
e
l
l
a
n
e
o
u
s
r
e
v
e
n
u
e
s
4
4
,
7
1
8
1
,
8
6
5
,
6
0
7
1
0
8
,
1
3
3
5
7
,
9
8
1
-
-
7
5
0
-
2
4
,
1
9
6
2
,
1
0
1
,
3
8
5
Sh
a
r
e
d
t
a
x
e
s
a
n
d
g
r
a
n
t
s
2
,
1
9
8
,
4
0
6
-
-
-
-
-
-
2
,
1
3
4
,
7
9
5
4
3
8
,
6
9
2
4
,
7
7
1
,
8
9
3
TO
T
A
L
R
E
V
E
N
U
E
2,
2
4
3
,
1
2
4
1
,
8
7
2
,
6
1
2
6
0
0
,
8
6
9
5
7
,
9
8
1
3
4
,
2
4
5
1
,
7
6
7
,
4
9
1
2
,
6
5
0
,
6
6
0
2
,
3
4
2
,
4
5
3
4
6
2
,
8
8
8
1
2
,
0
3
2
,
3
2
3
Pu
b
l
i
c
s
a
f
e
t
y
-
-
4
9
0
,
1
7
7
1
4
9
,
6
9
7
-
-
1
,
2
3
0
,
8
3
8
-
-
1
,
8
7
0
,
7
1
2
Pa
r
k
s
,
r
e
c
r
e
a
t
i
o
n
a
n
d
c
u
l
t
u
r
e
-
-
-
-
2
3
2
,
8
5
4
-
-
-
-
2
3
2
,
8
5
4
La
n
d
p
r
e
s
e
r
v
a
t
i
o
n
-
-
-
-
-
-
-
2
,
5
4
6
,
9
3
7
-
2
,
5
4
6
,
9
3
7
Ge
n
e
r
a
l
o
p
e
r
a
t
i
o
n
s
1
6
2
,
5
5
3
5
4
7
,
0
0
3
-
-
-
2
2
0
,
1
8
5
1
8
6
,
0
9
1
-
-
1
,
1
1
5
,
8
3
2
Co
m
m
u
n
i
t
y
p
r
o
m
o
t
i
o
n
2
,
3
6
3
,
1
2
3
-
-
-
-
1
,
3
5
8
,
2
9
4
1
,
2
3
5
,
6
4
0
-
4
6
5
,
6
0
8
5
,
4
2
2
,
6
6
5
TO
T
A
L
E
X
P
E
N
D
I
T
U
R
E
S
2,
5
2
5
,
6
7
6
5
4
7
,
0
0
3
4
9
0
,
1
7
7
1
4
9
,
6
9
7
2
3
2
,
8
5
4
1
,
5
7
8
,
4
7
9
2
,
6
5
2
,
5
6
9
2
,
5
4
6
,
9
3
7
4
6
5
,
6
0
8
1
1
,
1
8
9
,
0
0
0
EX
C
E
S
S
(
D
E
F
I
C
I
E
N
C
Y
)
O
F
R
E
V
E
N
U
E
OV
E
R
E
X
P
E
N
D
I
T
U
R
E
S
(2
8
2
,
5
5
2
)
1
,
3
2
5
,
6
0
9
1
1
0
,
6
9
2
(
9
1
,
7
1
6
)
(
1
9
8
,
6
0
9
)
1
8
9
,
0
1
2
(
1
,
9
0
9
)
(
2
0
4
,
4
8
4
)
(
2
,
7
2
0
)
8
4
3
,
3
2
3
OT
H
E
R
F
I
N
A
N
C
I
N
G
S
O
U
R
C
E
S
Tr
a
n
s
f
e
r
s
i
n
2
7
3
,
0
8
0
1
5
0
,
0
0
0
-
-
1
9
9
,
6
1
0
2
3
9
,
0
0
0
-
4
3
5
,
4
4
0 2
7
,
7
0
0
1
,
3
2
4
,
8
3
0
Tr
a
n
s
f
e
r
s
o
u
t
-
-
-
-
-
(
2
4
,
7
4
7
)
-
-
-
(
2
4
,
7
4
7
)
TO
T
A
L
O
T
H
E
R
F
I
N
A
N
C
I
N
G
S
O
U
R
C
E
S
(
U
S
E
S
)
27
3
,
0
8
0
1
5
0
,
0
0
0
-
-
1
9
9
,
6
1
0
2
1
4
,
2
5
3
-
4
3
5
,
4
4
0 2
7
,
7
0
0
1
,
3
0
0
,
0
8
3
NE
T
C
H
A
N
G
E
S
I
N
F
U
N
D
B
A
L
A
N
C
E
S
(9
,
4
7
2
)
1
,
4
7
5
,
6
0
9
1
1
0
,
6
9
2
(
9
1
,
7
1
6
)
1
,
0
0
1
4
0
3
,
2
6
5
(
1
,
9
0
9
)
2
3
0
,
9
5
6
2
4
,
9
8
0
2
,
1
4
3
,
4
0
6
FU
N
D
B
A
L
A
N
C
E
S
-
B
E
G
I
N
N
I
N
G
O
F
Y
E
A
R
17
,
3
2
2
3
7
9
,
5
5
4
1
9
0
,
6
9
8
1
2
2
,
4
2
5
5
,
6
5
3
1
,
2
6
4
,
6
7
7
1
2
6
,
4
1
9
6
8
2
,
1
8
3
1
2
,
8
8
2
2
,
8
0
1
,
8
1
3
FU
N
D
B
A
L
A
N
C
E
S
-
E
N
D
O
F
Y
E
A
R
7,
8
5
0
$
1
,
8
5
5
,
1
6
3
$
3
0
1
,
3
9
0
$
3
0
,
7
0
9
$
6
,
6
5
4
$
1
,
6
6
7
,
9
4
2
$
1
2
4
,
5
1
0
$
9
1
3
,
1
3
9
$
3
7
,
8
6
2
$
4
,
9
4
5
,
2
1
9
$
RE
V
E
N
U
E
EX
P
E
N
D
I
T
U
R
E
S
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Combining Statement of Net Position – Non-Major Proprietary Funds
As of June 30, 2021
124
Public Golf Total
Transit Course Non-Major
Fund Fund Funds
ASSETS
Current Assets:
Cash and short-term investments 703,841$ 831,560$ 1,535,401$
Accounts receivable 30 1,825 1,855
Unbilled receivables 40 - 40
Due from other governmental agencies 584,985 - 584,985
Inventories 169,534 28,004 197,538
Total current assets 1,458,430 861,389 2,319,819
Noncurrent Assets:
Projects under construction 4,752 - 4,752
Property plant and equipment 7,215,857 5,103,702 12,319,559
Accumulated depreciation (4,888,543) (3,137,102) (8,025,645)
Total noncurrent assets 2,332,066 1,966,600 4,298,666
TOTAL ASSETS 3,790,496 2,827,989 6,618,485
LIABILITIES
Current Liabilities:
Accounts payable 40,786 77,380 118,166
Accrued expenses 81,335 45,198 126,533
Compensated absences 67,881 25,791 93,672
Other liabilities - 53,148 53,148
Total current liabilities 190,002 201,517 391,519
Noncurrent Liabilities:
Compensated absences 22,627 8,597 31,224
Total noncurrent liabilities 22,627 8,597 31,224
TOTAL LIABILTIES 212,629 210,114 422,743
NET POSITION
Net investment in capital assets 2,332,066 1,966,600 4,298,666
Unrestricted 1,245,801 651,275 1,897,076
TOTAL NET POSITION 3,577,867$ 2,617,875$ 6,195,742$
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Combining Statement of Revenue, Expenses and Changes in Fund Net Position –
Non-Major Proprietary Funds
For the Year Ended June 30, 2021
125
Public Golf Total
Transit Course Non-Major
Fund Fund Funds
OPERATING REVENUE
Charges for services 258,237$ 965,166$ 1,223,403$
Miscellaneous 2,643 23,928 26,571
TOTAL OPERATING REVENUE 260,880 989,094 1,249,974
OPERATING EXPENSES
Salaries and wages 1,479,477 405,229 1,884,706
Fringe benefits 651,120 198,513 849,633
Utilities 27,735 48,489 76,224
Insurance 31,531 9,334 40,865
Repairs and maintenance 265,354 74,023 339,377
Supplies 38,322 3,622 41,944
Cost of goods sold - 85,753 85,753
Contracted services 101,674 4,318 105,992
Rentals and leases 38,867 68,825 107,692
Other operating 227,695 121,836 349,531
Controllable assets 1,810 9,919 11,729
Depreciation 274,622 96,848 371,470
TOTAL OPERATING EXPENSES 3,138,207 1,126,709 4,264,916
OPERATING LOSS (2,877,327) (137,615) (3,014,942)
OTHER INCOME
Interest, penalties & fees (1,631) - (1,631)
Gain on disposal of assets - (8,005) (8,005)
TOTAL OTHER INCOME (1,631) (8,005) (9,636)
LOSS BEFORE OPERATING TRANSFERS AND GRANTS (2,878,958) (145,620) (3,024,578)
OPERATING TRANSFERS IN 699,760 337,840 1,037,600
OPERATING TRANSFERS OUT (17,950) - (17,950)
GRANTS FOR OPERATIONS 1,949,906 - 1,949,906
LOSS BEFORE CAPITAL TRANSFERS AND GRANTS (247,242) 192,220 (55,022)
CAPITAL TRANSFERS 54,000 66,000 120,000
GRANTS FOR CAPITAL PROJECTS 300,000 17,957 317,957
CHANGES IN NET POSITION 106,758 276,177 382,935
NET POSITION - BEGINNING OF YEAR 3,471,109 2,341,698 5,812,807
NET POSITION - END OF YEAR 3,577,867$ 2,617,875$ 6,195,742$
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Combining Statement of Cash Flows – Non-Major Proprietary Funds
For the Year Ended June 30, 2021
126
Public Golf Total
Transit Course Non-Major
Fund Fund Funds
Cash Flows from Operating Activities
Receipts from customers (86,232)$ 988,396$ 902,164$
Payments to suppliers (738,818) (378,329) (1,117,147)
Payments to employees (2,109,341) (603,111) (2,712,452)
Net Cash Used by Operating Activities (2,934,391) 6,956 (2,927,435)
Cash Flows from Noncapital Financing Activities
Operating contributions 2,607,791 337,840 2,945,631
Net Cash Provided by Noncapital Financing Activities 2,607,791 337,840 2,945,631
Cash Flows from Capital and Related Financing Activities
Acquisition and construction of capital assets 10,092 (105,109) (95,017)
Loss on the sale of assets - (8,005) (8,005)
Interest Expense (1,631) - (1,631)
Contribution for capital acquisitions 354,000 83,957 437,957
Net Cash Provided (Used) by Capital and Related Financing Activities 362,461 (29,157) 333,304
Cash Flows from Investing Activities
Interest on investments - - -
Net change in cash 35,861 315,639 351,500
Cash, beginning of year 667,980 515,921 1,183,901
Cash, End of Year 703,841$ 831,560$ 1,535,401$
Capital Lease Obligation (24,192)$ -$ (24,192)$
Reconciliation of Operating Loss to Net Cash from Operating Activities
Operating loss (2,877,327)$ (137,615)$ (3,014,942)$
Adjustments to reconcile operating loss to net cash
from operating activities:
Depreciation 274,622 96,848 371,470
Changes in assets and liabilities:
Accounts receivable 166 (698) (532)
Unbilled receivables 28 - 28
Due to/from other government entities (347,306) - (347,306)
Inventories (24,299) (7,357) (31,656)
Accounts payable and other liabilities 18,469 46,971 65,440
Accrued expenses 12,212 8,971 21,183
Compensated absences 9,044 (164) 8,880
Net Cash Used by Operating Activities (2,934,391)$ $ 6,956 $ (2,927,435)
BUDGET AND ACTUAL SCHEDULE
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Schedule of Revenue, Expenditures, and Changes in Fund Balance-Budget and Actual
General Fund
For the Year Ended June 30, 2021
128
Variance with
Budgeted Amounts Final Budget -
Original Final Actual Amounts Positive (Negative)
REVENUE
Property Taxes
Real property tax 119,464,580$ 119,464,580$ 119,460,613$ (3,967)$
Personal property tax 14,057,110 14,057,110 15,402,221 1,345,111
Property tax interest income 395,000 395,000 508,130 113,130
Other property tax 745,330 745,330 815,374 70,044
State administrative fees (620,000) (620,000) (496,814) 123,186
Property tax discounts and credits (1,828,950) (1,828,950) (1,870,530) (41,580)
Total Property Taxes 132,213,070 132,213,070 133,818,994 1,605,924
Other Local Taxes
Income tax 88,483,080 117,483,080 119,254,813 1,771,733
Admissions and amusement tax 210,000 210,000 79,508 (130,492)
Recordation tax 6,000,000 6,000,000 11,001,009 5,001,009
Trailer tax 250,000 250,000 253,943 3,943
Total Other Local Taxes 94,943,080 123,943,080 130,589,273 6,646,193
Other Revenues
Licenses and permits 1,161,400 1,161,400 1,374,019 212,619
Court costs and fines 1,870,100 1,870,100 1,451,977 (418,123)
Charges for services 1,449,620 1,449,620 1,026,841 (422,779)
Reimbursed expenses 1,003,340 1,003,340 1,106,950 103,610
Miscellaneous revenues 386,970 472,010 625,111 153,101
Grant and shared revenues 2,369,000 22,538,649 22,158,043 (380,606)
Interest income 500,000 500,000 594,245 94,245
Highway revenues 2,409,730 2,410,840 2,252,613 (158,227)
Total Other Revenues 11,150,160 31,405,959 30,589,799 (816,160)
TOTAL REVENUE 238,306,310 287,562,109 294,998,066 7,435,957
EXPENDITURES
General Government
Legislative
County Commissioners 339,730 343,365 344,160 (795)
County Clerk 190,100 169,359 150,905 18,454
County Administrator 356,470 280,002 164,677 115,325
Public Relations & Marketing 467,100 471,625 457,678 13,947
Purchasing 502,630 508,095 491,739 16,356
Total Legislative 1,856,030 1,772,446 1,609,159 163,287
Judicial
Circuit Court 1,867,230 1,889,930 1,790,270 99,660
Orphan's Court 36,370 36,810 36,178 632
State's Attorney 3,963,170 4,008,417 3,919,608 88,809
Sheriff - Judicial 2,978,600 3,011,376 2,850,450 160,926
Sheriff - Process Servers 167,660 169,764 125,195 44,569
Grants - 523,826 504,052 19,774
Total Judicial 9,013,030 9,640,123 9,225,753 414,370
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Schedule of Revenue, Expenditures, and Changes in Fund Balance-Budget and Actual
General Fund (continued)
For the Year Ended June 30, 2021
129
Variance with
Budgeted Amounts Final Budget -
Original Final Actual Amounts Positive (Negative)
Election Board 1,393,740$ 1,486,703$ 1,494,691$ (7,988)$
Financial Administration
Budget and Finance 1,566,430 1,606,359 1,520,336 86,023
Independent Auditing 70,000 70,000 61,221 8,779
Treasurer 551,740 552,378 515,436 36,942
Information Technologies 2,670,900 2,643,271 2,545,326 97,945
Total Financial Administration 4,859,070 4,872,008 4,642,319 229,689
County Attorney 738,650 745,942 737,480 8,462
Human Resources 1,064,010 1,034,760 1,006,181 28,579
Planning and Zoning
Planning and Zoning 805,250 761,923 691,640 70,283
Board of Zoning Appeals 55,840 56,305 43,715 12,590
Grants - 3,406 3,405 1
Total Planning and Zoning 861,090 821,634 738,760 82,874
Public Works
Department of Public Works 246,120 248,824 244,510 4,314
Plan Review and Permitting 1,520,230 1,431,202 1,283,022 148,180
Engineering 2,344,110 2,214,740 1,880,691 334,049
Construction 2,147,450 2,134,741 1,955,988 178,753
Total Public Works 6,257,910 6,029,507 5,364,211 665,296
County Owned Buildings
Martin Luther King Center 99,100 99,100 75,291 23,809
Administrative Building 316,600 306,600 287,734 18,866
Administrative Building II - - (280) 280
Court House 578,090 375,376 372,491 2,885
County Office Building 213,230 213,230 201,739 11,491
Administration Annex 55,110 55,110 43,674 11,436
Central Services 128,300 128,300 192,000 (63,700)
Rental Properties 6,000 6,000 664 5,336
Library Maintenance 44,000 44,000 46,470 (2,470)
Dwyer Center 33,590 33,590 16,668 16,922
Election Board Facility 60,170 70,170 87,731 (17,561)
Senior Center 11,000 11,000 7,164 3,836
Public Facilities Annex 77,600 77,600 77,420 180
Total County Owned Buildings 1,622,790 1,420,076 1,408,766 11,310
Community Promotion
Contributions to Non-profits 1,719,000 1,719,000 1,714,499 4,501
Business Development 694,220 700,936 631,764 69,172
Grants - 13,046,949 13,530,637 (483,688)
Total Community Promotion 2,413,220 15,466,885 15,876,900 (410,015)
Total General Government 30,079,540 43,290,084 42,104,220 1,185,864
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Schedule of Revenue, Expenditures, and Changes in Fund Balance-Budget and Actual
General Fund (continued)
For the Year Ended June 30, 2021
130
Variance with
Budgeted Amounts Final Budget -
Original Final Actual Amounts Positive (Negative)
Public Safety
Sheriff Departments
Patrol 12,696,080$ 12,843,164$ 12,260,908$ 582,256$
Sheriff Auxiliary - - 56,171 (56,171)
Narcotics Task Force 956,850 928,192 876,465 51,727
Wash. County Police Academy 99,000 99,000 42,162 56,838
Grants - 972,548 754,277 218,271
Total Sheriff Departments 13,751,930 14,842,904 13,989,983 852,921
Fire Operations
Volunteer Fire and Rescue - County Grants 7,576,420 7,697,107 7,241,346 455,761
Air Unit 28,720 36,420 38,784 (2,364)
Special Operations 118,840 182,340 174,606 7,734
Total Fire and Rescue Services 7,723,980 7,915,867 7,454,736 461,131
Corrections
Detention Center 16,072,200 16,155,120 15,653,877 501,243
Central Booking 1,055,130 1,066,623 930,330 136,293
Day Reporting Center 479,460 482,298 348,386 133,912
Total Corrections 17,606,790 17,704,041 16,932,593 771,448
Other Public Safety
911 - Communications 5,896,870 5,975,096 5,821,331 153,765
Wireless Communications 1,329,300 1,336,340 1,295,751 40,589
Emergency Management 226,860 210,112 170,472 39,640
EMS Operations 2,785,900 3,036,830 2,826,792 210,038
Fire Operations 2,608,540 2,562,591 2,458,967 103,624
Forensic Investigator 25,000 25,000 33,870 (8,870)
Civil Air Patrol 3,600 3,600 3,600 -
Animal Control 1,401,600 1,401,600 1,401,600 -
Grants - 5,080,027 4,716,227 363,800
Other Public Safety 14,277,670 19,631,196 18,728,610 902,586
Total Public Safety 53,360,370 60,094,008 57,105,922 2,988,086
Health 2,339,270 2,339,270 2,339,270 -
Social Services 435,560 435,560 435,560 -
Education 113,243,390 113,243,390 113,243,390 -
Parks, Recreation, and Culture
Total Contributions to Other Agencies 3,182,010 3,182,010 3,182,010 -
Parks Department 2,205,190 1,124,230 1,072,844 51,386
Buildings, Grounds & Facilities - 1,096,547 883,176 213,371
Martin L. Snook Park Pool 149,000 150,903 103,549 47,354
Parks and Recreation 1,035,260 1,178,893 1,053,071 125,822
Grants - 1,313 - 1,313
Total Parks, Recreation, and Culture 6,571,460 6,733,896 6,294,650 439,246
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Schedule of Revenue, Expenditures, and Changes in Fund Balance-Budget and Actual
General Fund (continued)
For the Year Ended June 30, 2021
131
Variance with
Budgeted Amounts Final Budget -
Original Final Actual Amo unts Positive (Negative)
Conservation of Natural Resources
Weed Control 318,200$ 321,654$ 122,445$ 199,209$
Agricultural Extension Service 240,820 240,820 240,821 (1)
Cooperative Extension 38,730 38,730 38,730 -
Soil Conservation Service 218,180 218,180 218,180 -
Environmental Pest Management 45,500 45,500 7,230 38,270
Total Conservation of Natural Resources 861,430 864,884 627,406 237,478
Highway 11,736,350 11,737,460 11,027,895 709,565
General Operations 518,180 518,180 476,779 41,401
Unallocated Employee Insurance and Benefits 125,000 7,125,000 5,417,016 1,707,984
Intergovernmental
Golf Course operating transfer 337,840 337,840 337,840 -
HEPMPO operating transfer 9,750 9,750 9,750 -
Land Preservation operating transfer 30,880 30,880 35,440 (4,560)
Utility Administration operating transfer 232,070 232,070 234,355 (2,285)
Water operating transfer 107,370 107,370 107,370 -
Public Transit operating transfer 699,760 699,760 699,760 -
Airport operating transfer - - - -
Capital Projects operating transfer 800,000 23,109,544 32,109,994 (9,000,450)
Solid Waste operating transfer 496,080 496,080 496,080 -
Gaming operating transfer - - - -
Grants Management operating transfer 273,080 273,080 273,080 -
Agricultural Education Center operating transfer 199,610 199,610 199,610 -
Cascade Town Centre operating transfer - 238,350 150,000 88,350
Municipality in lieu of bank shares 38,550 38,550 38,543 7
Total Intergovernmental 3,224,990 25,772,884 34,691,822 (8,918,938)
Billables - - 193,162 (193,162)
Debt Service 15,810,770 15,407,493 15,401,668 5,825
TOTAL EXPENDITURES 238,306,310 287,562,109 289,358,760 (1,796,651)
EXCESS (DEFICIENCY) OF REVENUES OVER
EXPENDITURES -$ -$ 5,639,306$ 5,639,306$
OTHER FINANCING SOURCES (USES)
Proceeds from capital lease 385,579
Principal amount of new debt for advance refunding 14,007,250
Deposit to escrow fund for advance refunding and repayment of loans (14,007,250)
TOTAL OTHER FINANCING SOURCES (USES)385,579
NET CHANGES IN FUND BALANCE 6,024,885
FUND BALANCE - BEGINNING 55,974,199
FUND BALANCE - ENDING 61,999,084$
OTHER SCHEDULE
COUNTY COMMISSIONERS OF WASHINGTON COUNTY
Local Management Board – Schedule of Revenue and Expenditures – Regulatory Basis
For the Year Ended June 30, 2021
133
REVENUE
Community Partnership Agreement (CPA)
Governor's Office for Children 610,885$
Non- Community Partnership Agreement (Non-CPA)
General Fund 273,080
Md State Department of Aging 25,440
Md State Department of Education 410,465
Dept. of Housing and Community Development 1,196,333
Total Non-Community Partnership Agreement Revenue 1,905,318
TOTAL REVENUE 2,516,203
EXPENDITURES
Community Partnership Agreement (CPA)
Administrative :
Salaries 60,799
Benefit Costs 47,461
Small office equipment -
Office supplies 546
Printing expenses -
Travel Expenses -
Training -
Controllable Assets 454
Total CPA Administrative Expenditures 109,260
Programs:
Western MC Disconnected Youth 41,244
GOC-School Based Mental Health 224,689
Family Centered Support Services 70,940
IACM for Children of Incarcerated Parents 57,996
GOC - Local Care Team Coordinator 49,000
GOC - WC Reengagement Center for Disconnected Youth 57,756
Total CPA Program Expenditures 501,625
Non-Community Partnership Agreement (CPA)
Administrative:
Salaries 102,931
Benefit Costs 56,608
Advertising 60
Community Service Awards 400
Dues & Subscriptions 302
Office Supplies 1,070
Personal Mileage -
Postage -
Printing Expenses -
Travel Expenses -
Entertainment/business expense -
Training -
Copy Machine Rental 855
Telephone Expenses 322
Controllable Assets 4
Total Non-CPA Administrative Expenditures 162,552
Programs:
School Based Mental Health 120,000
Commission on Aging 25,440
MSDE - Healthy Families 410,465
Dept. of Housing and Community Development 1,196,333
Total Non-CPA Program Expenditures 1,752,238
TOTAL EXPENDITURES 2,525,675
EXCESS OF REVENUE OVER EXPENDITURES (9,472)$
Open Session Item
SUBJECT: Performance Incentive Grant – Approval to Submit Application and Accept
Funding as Awarded
PRESENTATION DATE: November 16, 2021
PRESENTATION BY:Rachel Souders, Senior Grant Manager, Office of Grant
Management, and Meaghan Willis, Washington County Sheriff’s Office Day Reporting
Center
RECOMMENDED MOTION: Move to approve submission of the application for the
Performance Incentive Grant to the Governor’s Office of Crime Prevention, Youth, and
Victim Services requesting a total of $118,038.55 for FY22, and accept funding as awarded.
REPORT-IN-BRIEF: The Day Reporting Center is requesting approval to apply for the
Performance Incentive Grant funding in the amount of $118,038.55, and to accept funding as
awarded. This grant funding will support the goal of reducing recidivism by addressing
services at the Day Reporting Center.
DISCUSSION: The Washington County Sheriff’s Office Day Reporting Center (WCSO
DRC) is requesting approval to submit an application to the Governor’s Office of Crime
Prevention, Youth, and Victim Services for Performance Incentive Grant funding under the
Justice Reinvestment Act in the amount of $118,038.55, and to accept funding as awarded.
The WCSO DRC supports the main goals of reducing Maryland’s local incarcerated
population in Washington County through appropriate diversion, deflection, service
provision, and recidivism reduction resources. Specifically, the targeted goal for this project
is reducing recidivism by addressing services at the DRC, an alternative to incarceration.
Within this project, services for justice-involved individuals in need of behavioral health
programming and incarcerated parents will be addressed.
The Office of Grant Management has reviewed the application and program guidelines. The
funding period is for six months, starting January 1, 2022 and ending June 30, 2022. There is
no match requirement associated with the agreement.
FISCAL IMPACT: Provides the Washington County Sheriff’s Office Day Reporting
Center with $118,038.50 to fund efforts to reduce recidivism.
CONCURRENCES: Susan Buchanan, Director, Office of Grant Management
ALTERNATIVES: Deny acceptance of funding
ATTACHMENTS: N/A
AUDIO/VISUAL NEEDS:N/A
Board of County Commissioners of Washington County, Maryland
Agenda Report Form
Open Session Item
SUBJECT: Intergovernmental Cooperative Purchase (INTG-21-0071) One (1) Kohler 250KW
Diesel Generator
PRESENTATION DATE: November 16, 2021
PRESENTATION BY: Rick Curry, CPPO, Director, Purchasing Department and Mark
Bradshaw P.E., Director, Division of Environmental Management
RECOMMENDED MOTION: Move to authorize by Resolution, for the Department of Water
Quality to purchase one (1) Kohler 250KW diesel generator set from Fidelity Power Systems of
Sparks, MD in the amount of $55,050 and to utilize another jurisdiction’s contract, Sourcewell
contract (#12607-KOH).
REPORT-IN-BRIEF: The Code of the Public Laws of Washington County, Maryland §1-106.3
provides that the Board of County Commissioners may procure goods and services through a
contract entered into by another governmental entity, in accordance with the terms of the contract,
regardless of whether the County was a party to the original contract. If the Board of County
Commissioners determines that participation by Washington County would result in cost benefits
or administrative efficiencies, it could approve the purchase of this equipment in accordance with
the Code referenced above by resolving that participation would result in cost benefits or in
administrative efficiencies.
The County will benefit with direct cost savings in the purchase of this generator set because of
the economies of scale this contract has leveraged. Acquisition of this generator set by utilizing
the Sourcewell contract and eliminating our county’s bid process would result in administrative
efficiencies and cost savings for the Department of Water Quality and Purchasing Department. I
am confident that any bid received as a result of an independent County solicitation would exceed
the spend savings that Sourcewell’s contract provides through this agreement.
DISCUSSION: N/A
FISCAL IMPACT: Funds are budgeted in the department’s CIP budget 515000-32-42010-
LIN034-EQT00000
CONCURRENCES: N/A
ALTERNATIVES: N/A
ATTACHMENTS: Fidelity Power Systems Quote, dated September 23, 2021.
AUDIO/VISUAL NEEDS: N/A
Board of County Commissioners of Washington County, Maryland
Agenda Report Form
1 | P a g e
Bid Date: 09/23/2021
Project: Oak Ridge Pump Station
KOHLER POWER SYSTEMS
250REOZJE 250 277/480 3 4 60
Diesel Radiator
Outdoor
Bill of Materials
(1) Generator configured as follows:
Certifications:
x Engine is factory certified to meet EPA Tier 3 emissions
x UL2200
Options Installed on Generator:
Controller:
x APM402 Digital Generator Set Controller with digital display of voltage, amperes, frequency, accumulated run time,
oil pressure and water pressure, rotary/push button selection, integral voltage regulation with +/-0.5% regulation,
integral generator protection & Modbus communication.
o Controller options:
Dry Contacts I/O module
Run Relay
Manual Speed Adjust
Enclosure:
x Kohler factory steel Sound Attenuated outdoor weather housing, with internally mounted critical silencer designed to
reduce ambient noise level to approximately 75 dBA at 23 Feet.
Fuel Tank:
x 472 gallon capacity, sub-base fuel tank UL 142 Listed, double-wall construction, equipped with fuel level
gauge, low level alarm, and fuel-in-rupture-basin-alarm. Sized to run for 24 hours at 100% load.
Engine Options:
x Electronic Governor
x Steel skid base with end caps and lube oil drain extension
x Initial fill of Lube Oil and Anti-Freeze
x (1) Battery Set with Cables
x Kohler Battery Charger 10 Amp
x Block Heater
x Alternator Strip Heater
Circuit Breaker
x (1) Square D, 400 amp circuit breaker
o auxiliary contact
2 | P a g e
Ship Loose Items:
x (1) Operations and Maintenance Manual (electronic copies available)
Testing and Warranty:
x Certified Factory Test Report
x Factory 0.8 Power Factor Test
x Job Site Delivery - Off loading by Others
o Generator to be delivered in 1 Piece
o Unit overall Dimensions: 162.3“L X 104.5“H X 52.7“W
o Overall weight: 7,950 lbs.
x Initial Startup and Customer Demonstration
x Jobsite 2-hour load test with portable resistive load bank – during normal business hours assuming reasonable access
x Warranty: 5 Year begins on date of start-up
Transfer Switch:
x None – ATS inside MCC by others
SCOPE
This proposal was prepared using the following specifications, drawings and addendums:
Section 16612
Drawings: Sheet E-2 and PCS-2
Clarifications and Notes:
1. All fuel required shall be by others.
2. No anchor bolts are included with our proposal
3. Any installation not specifically mentioned in this proposal will be by others.
4. No infra-red, emissions or third party testing is included as a part of this proposal.
5. Lugs other than those provided as standard on the proposed circuit breakers and ATS’s shall be provided by
others.
6. If items are marked as “ship loose”, they shall be installed by others.
7. Fidelity Power Systems makes NO Representation of outlined equipment’s ability to fulfill requirements for
EPA, state or local emissions requirements. All stack testing onsite, Fidelity Power Systems will be provided
in a separate proposal for this service.
8. Federal & State code compliance is strictly the responsibility of the owner and their engineers or
representatives.
9. Any lead time shown is as of day of bid. Actual lead time may change during the submittal process so please
verify lead time as of date of approved submittal.
10. All Fidelity Power Systems standard terms and conditions apply
11. All start-up, training/demonstration, and/or load bank testing to be performed during normal business hours
only (8:00am-4:30pm, Monday-Friday). Any work requested to be performed outside of normal business
hours and/or weekends will be billed at an additional charge.
12. Integral vibration isolators provided between engine/alternator and mounting skid. No additional isolators are
recommended or provided.
13. Rain gutters not provided above enclosure doors as not required or available from manufacturer.
14. Sound enclosure will provide 75 dBA at 7 meters rating under full load. Deviating from the 72 dBA at 7
meters.
3 | P a g e
Pricing Policy: The equipment and services listed in this quotation constitute the only items being offered and are our
interpretation of the specifications and application requirements. No other items or accessories are included or implied.
Fidelity Engineering is quoting this project as a material supplier only and is therefore exempt from provisions in the
contract documents, if any, pertaining to subcontractor performance and retainage.
Note: This quotation expires in 10 days unless extended by Fidelity Engineering.
Sales Tax: This quotation does not include any applicable sales or use taxes.
Item List Price
Sourcewell Member
Discount Net Price
Genset $83,328.00 41% $49,163.52
Batteries $367.50 5% $350.00
Freight $3,000.00 0% $ 3,000.00
Start-Up & Testing $1,575.00 5% $ 1,500.00
Warranty $1,147.14 5% $1,036.48
Total Sourcewell Price $55,050.00
Thank you for the opportunity to provide this quotation – Todd Smith
Please feel free to contact me with any further inquiries 1-800-787-6000 ext. 2522
PAYMENT TERMS: Net 30 days. All generators, switches, and equipment must be paid for in full prior to start-
up when factory warranty certification goes into effect. Fidelity Engineering retains the title
to said property and accessories until paid in full. Acceptable methods of payment include
check, ACH, Visa, MasterCard, American Express. Credit card payments subject to a
convenience fee equal to 3% of the total purchase price.
FREIGHT TERMS: FOB Jobsite
Customer Acceptance:
This proposal is accepted per the price reflected on this document. Fidelity Powers Systems requires a formal purchases
order to proceed with any order.
Buyer ____ (quantity) of submittals _____ electronic only submittals
____________________________ ___________________________
Name (print) Company
____________________________ ___________________________
Title Signature
____________________________
Date
4 | P a g e
TERMS AND CONDITIONS
1. All acts in fulfillment of this order which are done outside of the State of Maryland are intended and shall be construed
as interstate commerce and not as business done by Seller as a foreign corporation in any other state; no claims or
rights to the contrary shall be asserted.
2. Seller will extend standard Manufacturer’s warranties on equipment furnished under this contract, but no other
service or guarantee is given unless otherwise stated in this form. The contractor guarantees all workmanship,
equipment and material for the period specified on the first page of this contract, from the date the system is started
up for the beneficial use of the Owner, or upon completion of the Contractor’s work defined herein, whichever occurs
first.
3. This contract, its price and performance are all subject to delays or inability to perform caused by or resulting from
labor scarcity, strikes, either on the work done this contract or any other work affecting the same directly or indirectly,
lockouts, accidents, fire, floods, breakdowns, war, riot, rebellion, lack of material, delays of transportation, acts of
Government, including but not restricted to priorities and allocations, regulations, or any other Government agency,
judicial authority, acts of God, or any other cause beyond the Seller’s ability to obtain materials with priorities,
allotments, or certificates, as furnished by the Buyer.
4. Deliveries may be withheld at any time if Seller believes that Buyer’s credit has become impaired or if payments are
not promptly made as provided herein, but Buyer remains liable for all shipments previously made and for damages
suffered by the Seller. In the event Buyer requires Seller to delay shipment or erection of the equipment under this
order, payment for the equipment shall not be withheld on such account and Buyer agrees to pay to the Seller any
increased cost of loss caused by said delay. In the event the Buyer breaches this contract in any manner, the Seller
shall be under no obligation to make further shipments and may elect to forfeit the deposit and any other payments
on account as liquidated damages, or the Seller may pursue any legal or equitable remedy as provided by law. In the
event the Buyer shall return the said property without the consent in writing of the Seller, the latter may store the
same to the order and at the expense of the Buyer. In case of default in the terms of payment, as stated herein, the
Buyer agrees to pay the full amount of indebtedness due, plus charges and fees stated on the first page of this contract.
5 It is understood that the Seller will be provided with all the usual construction services such as light, power, water,
toilet facilities, storage space, trash removal from common trash site, and any other space requirements including
free and unobstructed access necessary in conjunction with this Proposal without cost to Seller.
6. The title and ownership of goods called for and furnished hereunder shall remain with Seller until full and the Buyer
therefore shall have made final payment. In case of default, Seller may repossess the goods covered hereunder,
wherever found, and shall not be liable in any action of law, on the part of Buyer, for such reclamation of its property,
nor for the return of any money or monies which may have been paid by the Buyer in part payment therefore. The
Buyer shall provide and maintain adequate insurance for the equipment herein specified against loss or damage by
fire or other causes during the time between delivery and final payment, in an amount fully protecting the Seller, and
loss or damage by fire or other causes within such period shall not relieve the Buyer from his obligation under this
contract.
7. Any changes which increase the cost of erection to the Seller such as, but not limited to, architectural changes,
interference with other trades, relocation of equipment, duct work, grilles, registers, piping, insulation, etc. shall be
considered extra work not included in the price quoted in this Proposal. The additional cost of this work will be
billed to the Buyer.
8. Back Charges-No claim for services rendered or materials or equipment furnished by the Buyer to the Seller or
purportedly on behalf of the Seller shall be made unless authorized in writing by the Seller unless the Seller shall
have unreasonably refused to give such authorization.
9. Liability of Seller arising out of the design, manufacture, sale, erection or performance of the equipment hereunder,
or its use whether on the warranties or otherwise, except as herein provided, shall not in any case exceed the cost of
correcting defects in the equipment or workmanship. No claim for consequential damages shall be made by the
Buyer. In no event shall the Seller be liable for liquidation or other damages suffered by the Buyer unless agreed to
herein. Seller shall not be liable for any defective material repaired or replaced without Seller’s written consent.
5 | P a g e
10. Notwithstanding any provision in the bid documents to the contrary, if as a result of the COVID-19 epidemic,
Fidelity Power Systems work is delayed, disrupted, suspended, or otherwise impacted, or if, subsequent to the date
of the Proposal, any COVID-19 guidelines and/or regulations are enacted by the Centers for Disease Control, U.S.
Department of Labor, U.S. Department of Health and Human Services, and/or any comparable state or local
agencies having jurisdiction over Fidelity Power Systems home office and/or the location of the Project, then
Fidelity Power Systems shall be entitled to an equitable adjustment to the Project schedule and to the contract price.
This provision is an essential term of this Proposal and shall be incorporated by reference into the contract.
11. Orders submitted on Buyer’s own purchase form, which forms may contain statements, clauses, or conditions
modifying, adding to, repugnant to, or inconsistent with the terms and provisions herein contained, are accepted by
the Seller only upon condition and with the express understanding that notwithstanding any such statements, clauses,
or conditions, contained in any order forms of Buyer, the liabilities of Seller shall be determined solely by its own
terms and conditions of sale, and in accepting and consummating any such order Seller shall not be deemed in any
way to have changed, enlarged, or modified its liability or obligations as fixed by the terms and conditions of sale
stated by Seller herein.
15. Payment to the Seller of amounts due under this contract shall not be contingent upon, nor shall it be delayed by,
prior payment of any insurance claim to a third party by the Buyer or representative thereof.
16. Any additional work performed will be billed on a time and material basis as an extra. The installation is based on
all work performed at regular working hours form 8:00 A.M. to 4:30 P.M., Monday through Friday. If overtime is
required or requested, Buyer will be billed an additional charge at a time and one-half rate.
17. A service charge of 1.5% per month will be applied to all balances over 30 days, unless Customer and Contractor
mutually agree otherwise.
This constitutes the entire agreement.
Open Session Item
SUBJECT: Intergovernmental Cooperative Purchase (INTG-21-0072) - Public Safety Training
Center Furniture and Fitness Equipment
PRESENTATION DATE: November 16, 2021
PRESENTATION BY: Rick Curry, CPPO, Director of Purchasing; Kevin Lewis, Director of
Training Quality Assurance & Control; and Scott Hobbs, Division Director, Engineering
RECOMMENDED MOTION: Move to authorize by Resolution, for approval of the purchase
of office furniture at the contracted unit prices totaling $406,732.58 and to utilize another
jurisdiction’s contract that was awarded by the Howard County Department of County
Administration (Mid-Atlantic Purchasing Team (MAPT) Contract 2015-42) to Duron, Inc. of
Owings Mills, MD and approval of the purchase of fitness equipment at the contracted unit prices
totaling $86,713.90 and to utilize another jurisdiction’s contract that was awarded by National
Cooperative Purchasing Alliance (NCPA) (Contract 4400009698) to Johnson Health Tech North
America, Inc. dba Matrix Fitness of Cottage Grove, WI as listed on the attached spreadsheets and
to approve a Budget Transfer in the amount of $495,000 to cover the cost of the furniture and
exercise equipment.
REPORT-IN-BRIEF: Section §106.3 Code of the Public Local Laws of Washington County
grants authorization for the County to procure goods or services under contracts entered in to by
other government entities. On items over $50,000, a determination to allow or participate in an
intergovernmental cooperative purchasing arrangement shall be by resolution and shall indicate
that the participation will provide cost benefits to the county or result in administrative efficiencies
and savings or provide other justification for the arrangement. The County will benefit with the
direct cost savings in the purchase of furniture because of economies of scale this contract has
leveraged. Additionally, the County will realize savings through administrative efficiencies as
result of not preparing, soliciting, and evaluating a bid. Purchase of the furniture and fitness
equipment by utilizing these contracts and eliminating the County’s bid process would result in an
administrative cost savings for county departments.
DISCUSSION: The Public Safety Training Center at 9238 Sharpsburg Pike is a proposed multi-
phase project that will be utilized by police, fire, and emergency services personnel serving in and
around Washington County. A budget transfer from operating reserves is requested for additional
funds due to increases in material costs not anticipated in the original budget. The building is
currently scheduled to be completed in the spring of 2022, and the orders have long lead times.
FISCAL IMPACT: Budget adjustment from operating reserves (505906-10-11200) to the capital
improvement plan project (BLD093).
CONCURRENCES: N/A
ATTACHMENTS: Spreadsheets, Budget Adjustment Form
Board of County Commissioners of Washington County, Maryland
Agenda Report Form
November 4, 2015
VIA EMAIL:pglaudemans@douron.com
Paul Glaudemans, Vice President
Douron, Incorporated
10 Painters Mill Road
Owings Mills, Maryland 21117
Re:Award Notification, Mid-Atlantic Purchasing Team (MAPT)
Invitation for Bids No. 2015-42, Furniture (Office, School, Library, Etc.) and Equipment
Dear Mr. Glaudemans:
This letter is notification on behalf of MAPT that your firm is hereby awarded a portion of the
contract for the subject Invitation for Bids. The items awarded to your firm are reflected on the attached
Contract Award. This award is conditional upon receipt of the following executed documents:
1. In accordance with the Insurance Requirements of the solicitation, provide a Certificate
of Insurance:
a.That identifies “Howard County, Maryland, its officials, employees, agents and
volunteers” as Additional Insured. It is important that the name appears as noted
above in quotes in the description box of the ACORD form.
b.That references the following: “Invitation for Bids No. IFB-2015-42, Furniture
(Office, School, Library, Etc.) and Equipment”.
2.In accordance with the County’s Equal Business Opportunity Pro gram, complete the
attached EBO Schedule of Participation for 10% of the estimated annual contract value of
$350,000.00.
a. If you (the prime contractor) are a minority-owned firm, this requirement is still
applicable to your firm.
b. As the prime contractor, your firm is strongly urged to meet the EBO Program’s 10%
subcontracting goal for each subsequent contract year when the contract amount is
$50,000 or more. You are required to make a good faith effort to obtain minority
subcontractor participation even if your firm has the capability to complete the work
with its own workforce.
c. Please contact the EBO Coordinator, Mr. Mahesh Sabnani at 410-313-3694 with any
questions about the EBO Schedule of Participation form.
The documents must be returned to the address above no later than November 16, 2015. Please
contact Shelley Liby at sjliby@howardcountymd.gov 410-313-6379 with questions. Prompt attention to
these documents is appreciated.
Douron, Incorporated
Page 2
November 4, 2015
A complete list of awards resulting from the subject solicitation will be available on the
Baltimore Metropolitan Council website at www.baltometro.org under Cooperative Purchasing. Payment
terms are noted on the list of “Vendors Receiving Awards” and all awards are F.O.B. Destination, Inside
Delivery. The participating entities will issue the necessary paperwork for each entity to use this contract.
Sincerely,
Darla H. Herbold, CPPO
Purchasing Administrator
DHH:SJL:rlc
Attachments
cc: EBO Coordinator
Howard County, Maryland
Office of Purchasing
Invitation for Bids No. 2015-42
Furniture (Office, School, Library, Etc.) and Equipment
on behalf of the
CONTRACT AWARD
November 4, 2015
Contract Period: January 1, 2016 – December 31, 2019
with 7 one-year renewal options
Vendor and Discount Manufacturer
Douron, Inc. 61% All Steel Proposal 1
Douron, Inc. 56% Global Compile Proposal 1
Douron, Inc. 55.50% Global Evolve Proposal 1
Douron, Inc. 60% Hon Proposal 1
Douron, Inc. 49.40% Invincible Proposal 1
Douron, Inc. 74% Omega Proposal 1
Douron, Inc. 20.20% LOFTwall Proposal 1
Douron, Inc. 47.20% Right Angle Proposal 1
Douron, Inc. 45% Workrite Proposal 1
Douron, Inc. 56.50% Allsteel Proposal 2
Douron, Inc. 48% Candex Proposal 2
Douron, Inc. 49% Community Proposal 2
Douron, Inc. 43.70% Douron Library International Proposal 2
Douron, Inc. 42.80% ERG International Proposal 2
Douron, Inc. 45.30% Fixtures Proposal 2
Douron, Inc. 32.60% Fleetwood Proposal 2
Douron, Inc. 55.70% Global Proposal 2
Douron, Inc. 38.90% Hale Proposal 2
Douron, Inc. 56% Hon Proposal 2
Douron, Inc. 54.10% Inline Proposal 2
Douron, Inc. 49.40% Invincible Proposal 2
Douron, Inc. 45.30% Nucraft Proposal 2
Douron, Inc. 54% Paoli Proposal 2
Douron, Inc. 50% Russwood Proposal 2
Douron, Inc. 41.30% Smith Systems Proposal 2
Douron, Inc. 45.20% Stylex Proposal 2
Douron, Inc. 65.50% Virco Proposal 2
Douron, Inc. 43.30% Nienkamper (ICF Group) Proposal 2
or average per
“Quick Ship” - Delivery and installation within 15 days ARO.
(indicate the up charge/percent increase above standard discount
“Quick Ship” furniture and equipment).
A complete list of awards resulting from the subject solicitation will be available on the Baltimore Metropolitan
Council website at www.baltometro.org under Cooperative Purchasing on or about January 1, 2016.
EQUAL BUSINESS OPPORTUNITY PARTICIPATION
10% SUBCONTRACTING GOAL ON CONTRACTS
Howard County Code Section 4.122 established an Equal Business Opportunity program to foster
overall equity and fairness to all citizens in relation to business enterprises conducting business with the
County.
If a contract is $50,000 or more, the Prime Contractor shall make a good faith effort to comply
with the Howard County Equal Business Opportunity (EBO) program’s 10% subcontracting goal. The
Prime Contractor shall make a good faith effort to obtain minority subcontractor participation even if the
Prime Contractor has the capability to complete the work with its own workforce. This is also applicable
to Prime Contractors that are minority-owned firms. The percentage requirement may vary. Prime
Contractors should submit the following completed Equal Business Opportunity Subcontractor Participation
Form with the bid. Identify subcontractors prior to submitting the proposal. After contract award, changes in
subcontractors require the written approval of the EBO Coordinator.
Possible areas of obtaining subcontracting participation include, but are not limited to, flagging
services, hauling, copying and printing, and the purchase of materials used in performing the contract.
Contractors may use minority, women or disabled business enterprises certified by Howard County,
Maryland; the Maryland Department of Transportation; the City of Baltimore, Maryland; or another
certifying entity in order to satisfy the 10% subcontracting goal. The website addresses for lists of
minority businesses are:
Howard County - Equal Business Opportunity List of Firms A-Z
http://www.mdot.state.md.us/MBE_Program/index.html
http://cityservices.baltimorecity.gov/mwboo
Contractors should submit a completed Equal Business Opportunity Subcontractor Participation
Form with the bid identifying each certified EBO firm they intend to use on the contract. However, if the
EBO Subcontractor Participation Form is not submitted with the bid, the County may request EBO
subcontractor participation of the successful contractor.
Contractors failing to achieve the Equal Business Opportunity Program goal following a good
faith effort to obtain participation must complete the Equal Business Opportunity Program Request for
Subcontracting Waiver and provide documentation of its good faith attempts to obtain EBO participation.
The County will determine if the efforts made satisfy a good faith attempt. A waiver will only be
considered in rare contracts after a determination that the Contractor has made a good faith effort and
thoroughly documented the efforts. Contractors should submit the Equal Business Opportunity Program
Request for Subcontracting Waiver with the bid. However, if the request for waiver form is not submitted
with the bid, the County may obtain the request for waiver of the successful contractor.
If the County exercises its option to renew the contract, it is expected that the EBO
subcontracting goal will be met for each subsequent contract year when the contract amount is $50,000.00
or more. Questions relating to the EBO program shall be directed to the EBO Coordinator 410-313-6370.
PRIME CONTRACTORS’ COMPLIANCE OF EBO SUBCONTRACTOR
PARTICIPATION
Prime Contractors that are awarded County contracts shall maintain adequate records of EBO
participation on County contracts. The County may require that prime contractors report whether or not
they met the proposed EBO subcontracting goal, so that the County can track compliance of EBO
participation on County contracts.
Revised 12/20/2013
Revised 12/20/2013 Buyer Initial
HOWARD COUNTY, MARYLAND
EQUAL BUSINESS OPPORTUNITY (EBO)
SUBCONTRACTOR PARTICIPATION FORM
COUNTY USE ONLY
EBO APPROVAL
INSTRUCTIONS FOR COMPLETING THIS FORM
x Complete the section below identifying each certified EBO firm (Minority (MBE), Woman (WBE), and Disabled (DBE) Business
Enterprises) you intend to use on this project. Attach additional sheets if more than two (2) subcontractors.
x This form represents the contractor’s commitment to utilize the named EBO firms at the percentages indicated should the contract
be awarded to the contractor. This form should accompany your bid or proposal.
x *EBO Types:AA (African American), ASA (Asian American), HIS (Hispanic
(Female), DIS (Disabled)
PRIME CONTRACTOR SHOULD LIST ALL EBO SUBCONTRACTORS / SUBCONSULTANTS / SUPPLIERS
CONTRACT TITLE: FURNITURE (OFFICE, SCHOOL, LIBRARY, ETC.) AND EQUIPMENT
SOLICITATION # IFB-2015-42 CAPITAL PROJECT # N/A CONTRACT / PO #
TERM: 01/01/2016-12/31/2016 RENEWAL # N/A AMOUNT $ 350,000.00
PRIME CONTRACTOR NAME: DOURON, INCORPORATED
ADDRESS: 10 PAINTERS MILL ROAD, OWINGS MILLS MD 21117 PHONE: 410-363-2600
EBO STATUS (Y/N):*EBO TYPE:CERTIFICATION #CERTIFYING AGENCY:
SUBCONTRACTOR NAME:
ADDRESS:PHONE:
EMAIL:CONTACT REPRESENTATIVE:
*EBO TYPE (Check One) □ AA □ASA □ HIS □NA □FEM □DIS
Check One) □ AA □ASA □ HIS □NA □FEM □DIS
DouRon
inspiration at work
Proposal
Douron Incorporated
10 Painters Mill Road
Owings Mills, MD 21117
Phone: 410.363.2600
Email: info@douron.com
www.douron.com
EIN:52-0889531
Order Number
10417
Date
11 /04/2021
Customer PO No
Customer Name
WASHINGTON COUNTY
MARYLAND
Account Executive
Philip Dennis
301.748.9989
Project Number
Terms
50% DEPOSIT NET COD
Page
1 of 12
T WASHINGTON COUNTY MARYLAND S Safety Center
O 80 W BALTIMORE ST H 16232 Elliott Parkway
HAGERSTOWN, MD 21740 P Williamsport, MD 21795
ATTN: Brennan Garrett T ATTN: Brennan Garrett
O
Prepared for: Philip Dennis
PRICING PER MAPT CONTRACT 2015-42
Line Quantit Description
List
Unit Price Extended
Amount Y
2 8.00 HON
1,030.00
453.20 3,625.60
Each HIWM2--.A-.S-.M-$(2)-.WP-40-.T-.SB
Ignition Wk Mid-bck Pneu Tilt Ten Synch tilt Bck Ht Adj
.A:Arm- Height and Width Adj
.S:CASTER- Soft
.M:Back- Mesh Back
$(2):GRADE- II UPHOLSTERY
.WP:Whisper Vinyl
40:COLOR- Black
.T:FRAME- Black
.SB:Base- Standard Base
Tag: Tag TG: 100
% Off List: 56.00
3 12.00 HON
802.00
352.88 4,234.56
Each HMG2--.N-.E-.ON-$(1)-.CU-10-.PLAT
Motivate 4-Leg Stack Chair-Uph Seat-Set/2 ($176.44ea)
.N:Arm- No Arm
.E:Standard Nylon Glide
.ON:Onyx
$(1):Gr 1 UPH
.CU:Centurion
10:COLOR- Black
.PLAT:FRAME- Platinum Metallic
Tag: Tag TG: 101
% Off List: 56.00
4 9.00 HON
527.00
231.88 2,086.92
Each HIGS6--.N-.E-.OS-$(1)-.CU-98-.T
Ignition Guest/Multi-Purpose Chair Four -Leg Stacking
.N:Arm- Armless
.E:Glide
.OS:Back- Charcoal ReActiv
$(1):Gr 1 UPH
.CU:Centurion
98:COLOR- Navy
.T:Black
Tag: Tag TG: 102
Off List: 56.00
;; DOUROn
inspiration at work
Proposal
Douron Incorporated
10 Painters Mill Road
Owings Mills, MD 21117
Phone: 410.363.2600
Email: info@douron.com
www.douron.com
EIN:52-0889531
Order Number
10417
Date
11/04/2021
Customer PO No
Customer Name
WASHINGTON COUNTY
MARYLAND
Account Executive
Philip Dennis
301.748.9989
Project Number
Terms
50% DEPOSIT NET COD
Page
2 of 12
5 4.00
GLOBAL INDUSTRIES INC
1,391.00
616.21
2,464.84
Each
3650-3—?-G1-AL-4G-C1-SF-PK
TRIUMPH, High Back, Multi-Tilter, Std Adj. Height T-arms w/ Sliding
Armcaps, Std Polished Aluminum Base, Std 2" Dual Wheel Carpet Casters,
GLOBAL SEATING USA
?:--- UNSELECTED -----
G1:A-(STD) Height + Width Adj., Forward and Back Sliding Armcap, Pad
Rotates
AL:F-Aluminum Frame [ALU]
4G:M-(STD) 4" Cylinder
C1:C-(STD) Black, 2" Dual -Wheel Caster
SF:M-Standard Seat Foam
PK:M-(STD) RTA Code in Pricebook per Model
Tag: Tag TG: 103
% Off List: 55.70
6 11.00
HON
481.00
211.64
2,328.04
Each
HMG5--.N-.E---.BLCK
Motivate 4-Leg Cafe Ht Stool
.N:Arm- No Arm
.E:Standard Nylon Glide
—:Undecided SHELL Option
.BLCK:FRAME- Black
Tag: Tag TG: 104
% Off List: 56.00
7 88.00
HON
563.00
247.72
21,799.36
Each
HIGS6--.N-.H-.OS-$(2)-.WP-37-.T
Ignition Guest/Multi-Purpose Chair Four -Leg Stacking
. N:Arm- Armless
.H:Hard
.OS:Back- Charcoal ReActiv
$(2):GRADE- II UPHOLSTERY
.WP:Whisper Vinyl
37:COLOR- Navy
.T:Black
Tag: Tag TG: 105
% Off List: 56.00
8 3.00
KRUEGER INTERNATIONAL, INC.
3,348.00
1,941.84
5,825.52
Each
A323/NC--/NFR-K-?-Core-?4NMB
Arissa Arm Chair, Non -Contrast
Non -Contrast Fabric:/NFR:Compliance to TB 117-2013
Arissa Fabric NFR:K:Fabric Grade K
Wood Finish Color:?:--- UNSELECTED ----
Moisture Barrier:Core:Wood finish -Core
?:------ UNSELECTED ----
/NMB:No Moisture Barrier
Tag: Tag TG: 106
% Off List: 42.00
9 8.00
HON
817.00
359.48
2,875.84
Each
HIWMULKD--.Y1-.A-.H-$(2)---.AL-.SB-.TI
DouRon
inspiration at work
Proposal
Douron Incorporated
10 Painters Mill Road
Owings Mills, MD 21117
Phone: 410.363.2600
Email: info@douron.com
www.douron.com
EIN:52-0889531
Ign 2.0 KID Mid -back Uphlstrd w/Lumbar
.Y1:Syncho-Tilt w/ Seat Slider
.A:Height and Width Adj. Arm
.H:Hard Caster
$(2):GRADE- II UPHOLSTERY
—:Undecided FABRIC Option
.AL:Adjustable Lumbar
.SB:Base- Standard Base
.TI:Frame- Titanium
Tag: Tag TG: 107
Order Number
10417
Date
11 /04/2021
Customer PO No
Customer Name
WASHINGTON COUNTY
MARYLAND
Account Executive
Philip Dennis
301.748.9989
Project Number
Terms
50% DEPOSIT NET COD
Page
3 of 12
% Off List: 56.00
10 100.00
HON
Each
HIGS6--.N-.H-.OS-$(2)-.WP-37-.T
Ignition Guest/Multi-Purpose Chair Four -Leg Stacking
.N:Arm- Armless
.H:Hard
.OS:Back- Charcoal ReActiv
$(2):GRADE- II UPHOLSTERY
.WP:Whisper Vinyl
37:COLOR- Navy
.T:Black
Tag: Tag TG: 108
% Off List: 56.00
11 237.00
JSI
Each
HZ143PA--?-MT1-CHR
Hoopz Guest Chair, Plastic Perforated Back - Plastic Seat- 22d x 21 3/4w x
33h
?:------ UNSELECTED ------
MT1:Tier 1 Metal Frame Color
CHR:Chrome
Tag: Tag TG: 109
% Off List: 52.70
12 3.00
HON
Each
HMG5--.N-.E --
Motivate 4-Leg Cafe Ht Stool
.N:Arm- No Arm
.E:Standard Nylon Glide
—:Undecided SHELL Option
:Undecided FRAME Option
Tag: Tag TG: 110
% Off List: 56.00
13 128.00
HON
Each
HMG2--.N-.E-.ON-$(1)-.CU-10-.PLAT
Motivate 4-Leg Stack Chair-Uph Seat-Set/2
.N:Arm: No Arm
.E:Standard Nylon Glide
.ON:COLOR: Onyx
$(1):Gr 1 UPH
.CU:Centurion
563.00
284.00
481.00
802.00
247.72
134.33
211.64
352.88
24,772.00
31,836.21
634.92
45,168.64
DouRon
inspiration at work
Proposal
Douron Incorporated
10 Painters Mill Road
Owings Mills, MD 21117
Phone: 410.363.2600
Email: info@douron.com
www.douron.com
EIN:52-0889531
Order Number
10417
Date
11 /04/2021
Customer PO No
Customer Name
WASHINGTON COUNTY
MARYLAND
Account Executive
Philip Dennis
301.748.9989
Project Number
Terms
50% DEPOSIT NET COD
Page
4 of 12
10:COLOR: Black
.PLAT:FRAME: Platinum Metallic
Tag: Tag TG: 111
% Off List: 56.00
14 1.00
HON
2,203.00
969.32
969.32
Each
HNL3066DPRF--.G --.F---- ---
66x30x29-1/2 Dbl Ped Desk rect top flush mod
.G:Smooth, Flat
—:Undecided EDGE Option
.F:Loop/Black
—:Undecided GROMMET Option
—:Undecided LAMINATE Option
—:Undecided LAMINATE2 Option
—:Undecided COLOR Option
Tag: Tag TG: 200
% Off List: 56.00
16 3.00
HON
514.00
226.16
678.48
Each
HNL2442BF--.G--------
42x24x29-1/2 Bridge w/full mod
.G:Smooth, Flat
—:Undecided EDGE Option
—:Undecided GROMMET Option
—:Undecided LAMINATE Option
—:Undecided LAMINATE2 Option
Tag: Tag TG: 202
% Off List: 56.00
17 3.00
HON
1,737.00
764.28
2,292.84
Each
HNL2472RP--.G---.F--- ----
72x24x29-1/2 Rt Ped Credenza
.G:Smooth, Flat
—:Undecided EDGE Option
.F:Loop/Black
—:Undecided GROMMET Option
—:Undecided LAMINATE Option
—:Undecided LAMINATE2 Option
—:Undecided COLOR Option
Tag: Tag TG: 202
% Off List: 56.00
18 3.00
HON
1,519.00
668.36
2,005.08
Each
HNL3672LD— --
72x15x35-1/4 Stack -on Storage lam doors
—:Undecided LAMINATE Option
—:Undecided COLOR Option
Tag: Tag TG: 202
% Off List: 56.00
19 3.00
HON
1,920.00
844.80
2,534.40
Each
HNL3672LPRR--.G---.F--------
DouRon
inspiration at work
Proposal
Douron Incorporated
10 Painters Mill Road
Owings Mills, MD 21117
Phone: 410.363.2600
Email: info@douron.com
www.douron.com
EIN:52-0889531
Order Number
10417
Date
11 /04/2021
Customer PO No
Customer Name
WASHINGTON COUNTY
MARYLAND
Account Executive
Philip Dennis
301.748.9989
Project Number
Terms
50% DEPOSIT NET COD
Page
5 of 12
72x36x29-1/2 Lf Ped Desk rect top recess mod
.G:Smooth, Flat
—:Undecided EDGE Option
.F:Loop/Black
—:Undecided GROMMET Option
—:Undecided LAMINATE Option
—:Undecided LAMINATE2 Option
—:Undecided COLOR Option
Tag: Tag TG: 202
% Off List: 56.00
21 14.00
HON
308.00
135.52
1,897.28
Each
HNLRC2442--.G---.T1--
42W x 24D Rectangle Worksurface
.G:Smooth, Flat
—:Undecided EDGE Option
.T1:Color- Platinum
—:Undecided LAMINATE Option
Tag: Tag TG: 204
% Off List: 56.00
22 14.00
HON
246.00
108.24
1,515.36
Each
HNLMP4228--.P--
42W x 27-7/8H Modesty / Back Panel
.P:Color- Black
—:Undecided LAMINATE Option
Tag: Tag TG: 204
% Off List: 56.00
23 7.00
HON
281.00
123.64
865.48
Each
HNLEP1128---
1-1/8Wx11-1/4Dx28-1/2H End Panels for 24D; 2pk
—:Undecided LAMINATE Option
Tag: Tag TG: 204
% Off List: 56.00
24 7.00
HON
1,133.00
498.52
3,489.64
Each
HNL3636CU--.G -- — —
24" x 36" x 36" x 24" x 29-1/2"H Corner Unit
.G:Smooth, Flat
—:Undecided EDGE Option
—:Undecided GROMMET Option
—:Undecided LAMINATE Option
—:Undecided LAMINATE2 Option
Tag: Tag TG: 204
% Off List: 56.00
25 7.00
HON
857.00
377.08
2,639.56
Each
HNL231628PBBF--.F-.P --
15-3/4Wx23-1/8Dx28-1/2H Box/Box/File Pedestal
.F:Loop/Black
.P:Color- Black
DouRon
inspiration at work
Proposal
Douron Incorporated
10 Painters Mill Road
Owings Mills, MD 21117
Phone: 410.363.2600
Email: info@douron.com
www.douron.com
EIN:52-0889531
Order Number
10417
Date
11 /04/2021
Customer PO No
Customer Name
WASHINGTON COUNTY
MARYLAND
Account Executive
Philip Dennis
301.748.9989
Project Number
Terms
50% DEPOSIT NET COD
Page
6 of 12
-:Undecided LAMINATE Option
—:Undecided COLOR Option
Tag: Tag TG: 204
% Off List: 56.00
26 7.00
HON
857.00
377.08
2,639.56
Each
HNL231628PFF--.F-.P-- —
15-3/4Wx23-1/8Dx28-1/2H File/File Pedestal
.F:Loop/Black
.P:Color- Black
--:Undecided LAMINATE Option
—:Undecided COLOR Option
Tag: Tag TG: 204
% Off List: 56.00
27 7.00
HON
2,100.00
924.00
6,468.00
Each
H694--.L-$(P1)-.P
Brigade 600 Series Lateral File 42W 4-Drawer
.L:Standard Random Key Lock
$(P1):P1 Paint Opts
.P:Black
Tag: Tag TG: 300
Off List: 56.00
28 9.00
HON
1,400.00
616.00
5,544.00
Each
HNL2436LD2--.G-PING--$(L1STD)-.PING-$(L1STD)-.PING-$
(L1STD)-.PINC
36x24x29-1/2 Lateral File two drawer
.G:Smooth, Flat
PINC:Pinnacle
—:Undecided PULL Option
$(L1STD):Grd L1 Standard Laminates
.PINC:LAM- Pinnacle
$(L1STD):Grd L1 Standard Laminates
.PINC:LAM- Pinnacle
$(L1STD):Grd L1 Standard Laminates
.PINC:LAM- Pinnacle
Tag: Tag TG: 301
% Off List: 56.00
29 2.00
HON
1,400.00
616.00
1,232.00
Each
HNL2436LD2--.G-PINC---$(L1STD)-.PING-$(L1STD)-.PINC-$
(L1STD)-.PINC
36x24x29-1/2 Lateral File two drawer
.G:Smooth, Flat
PINC:Pinnacle
—:Undecided PULL Option
$(L1STD):Grd L1 Standard Laminates
.PINC:LAM- Pinnacle
$(L1STD):Grd L1 Standard Laminates
.PINC:LAM- Pinnacle
$(L1STD):Grd L1 Standard Laminates
.PINC:LAM- Pinnacle
DouRon
inspiration at work
Proposal
Douron Incorporated
10 Painters Mill Road
Owings Mills, MD 21117
Phone: 410.363.2600
Email: info@douron.com
www.douron.com
EIN:52-0889531
Tag: Tag TG: 302
% Off List: 56.00
30 2.00
HON
Each
HNL1530BK5--.G-PINC-$(L1STD)-.PINC-$(L1STD)-.PING
30x14-1/4x65 Bookcase 5-shelf
.G:Smooth, Flat
PINC:Pinnacle
$(L1STD):Grd L1 Standard Laminates
.PINC:LAM- Pinnacle
$(L1STD):Grd L1 Standard Laminates
.PINC:LAM- Pinnacle
Tag: Tag TG: 303
Off List: 56.00
31 1.00
HON
Each
HNL2436LD2--.G-PINC---$(L1STD)-.PING-$(L1STD)-.PINC-$
(L1STD)-.PINC
36x2429-1/2 Lateral File two drawer
.G:Smooth, Flat
PINC:Pinnacle
:Undecided PULL Option
$(L1STD):Grd L1 Standard Laminates
.PINC:LAM- Pinnacle
$(L1STD):Grd L1 Standard Laminates
.PINC:LAM- Pinnacle
$(L1STD):Grd L1 Standard Laminates
.PINC:LAM- Pinnacle
Tag: Tag TG: 304
% Off List: 56.00
32 2.00
PENCO PRODUCTS INC
Each
METAL SHELVING
Tag: Tag TG: 305
% Off List: 46.10
33 44.00
PENCO PRODUCTS INC
Each
METAL SHELVING
Tag: Tag TG: 306
% Off List: 46.10
34 18.00
DLI
Each
51216-214
MOBILE SHELVING
46X24X48
Tag: Tag TG: 307
% Off List: 43.70
35 6.00
HON
Each
HMT3072G--.N----
Huddle 30x72 Table Top w/Edgeband
.N:No Grommets
Order Number
10417
Date
11 /04/2021
Customer PO No
Customer Name
WASHINGTON COUNTY
MARYLAND
Account Executive
Philip Dennis
301.748.9989
Project Number
Terms
50% DEPOSIT NET COD
Page
7 of 12
1,008.00 443.52 887.04
1,400.00 616.00 616.00
669.76 361.00 722.00
714.29 385.00 16,940.00
1,650.09 929.00 16,722.00
571.00 251.24 1,507.44
;; DOUROn
inspiration at work
Proposal
Douron Incorporated
10 Painters Mill Road
Owings Mills, MD 21117
Phone: 410.363.2600
Email: info@douron.com
www.douron.com
EIN:52-0889531
-:Undecided LAMINATE Option
-:Undecided EDGE Option
Tag: Tag TG: 400
% Off List: 56.00
36
6.00
HON
Each
HMBFLIP30L--.C--
Huddle Flip Top Base for 30x60 & 30x72 Tops
.C:Casters
-:Undecided PAINT Option
Tag: Tag TG: 400
% Off List: 56.00
37
2.00
HON
Each
HCTRND36--.N ---
Arrange Table 36" Round Top
.N:No Grommet
-:Undecided LAMINATE Option
-:Undecided EDGE Option
Tag: Tag TG: 401
% Off List: 56.00
38
2.00
HON
Each
HCT42MX---
Arrange Cafe Height X-base for 36" Surfaces
-:Undecided PAINT Option
Tag: Tag TG: 401
% Off List: 56.00
39
1.00
KRUEGER INTERNATIONAL, INC.
Each
2201/L-74P-?-?-?-?-??
Soltice Metal Round Table,Laminate Top,74P Edge,20"Dia,16"H
?:------ UNSELECTED ------
?:----- UNSELECTED -----
?:--- UNSELECTED ---_
?: ----- UNSELECTED -----
Tag: Tag TG: 402
% Off List: 42.00
40
2.00
HON
Each
HCT29MX---
Arrange Seated Height X-base for 36" Surfaces
-:Undecided PAINT Option
Tag: Tag TG: 403
% Off List: 56.00
41
2.00
HON
Each
HCTRND36--.N - -
Arrange Table 36" Round Top
N:No Grommet
-:Undecided LAMINATE Option
Order Number
10417
Date
11/04/2021
Customer PO No
Customer Name
WASHINGTON COUNTY
MARYLAND
Account Executive
Philip Dennis
301.748.9989
Project Number
Terms
50% DEPOSIT NET COD
Page
8 of 12
780.00 343.20 2,059.20
456.00 200.64 401.28
784.00 344.96 689.92
683.00 396.14 396.14
654.00 287.76 575.52
456.00 200.64 401.28
DouRon
inspiration at work
Proposal
Douron Incorporated
10 Painters Mill Road
Owings Mills, MD 21117
Phone: 410.363.2600
Email: info@douron.com
www.douron.com
EIN:52-0889531
Order Number
10417
Date
11 /04/2021
Customer PO No
Customer Name
WASHINGTON COUNTY
MARYLAND
Account Executive
Philip Dennis
301.748.9989
Project Number
Terms
50% DEPOSIT NET COD
Page
9 of 12
-:Undecided EDGE Option
Tag: Tag TG: 403
% Off List: 56.00
42
2.00
HON
780.00
343.20
686.40
Each
HMBFLIP30L--.C--
Huddle Flip Top Base for 30x60 & 30x72 Tops
.C:Casters
—:Undecided PAINT Option
Tag: Tag TG: 404
% Off List: 56.00
43
2.00
HON
501.00
220.44
440.88
Each
HMT3060G--.N= —
Huddle 30x60 Table Top w/Edgeband
.N:No Grommets
—:Undecided LAMINATE Option
—:Undecided EDGE Option
Tag: Tag TG: 404
% Off List: 56.00
44
1.00
HON
1,233.00
542.52
542.52
Each
HTLA48120--.G---.N=
Preside 120W x 48D Racetrack Shaped Laminate Top
.G:2MM/Flat
:Undecided EDGE Option
.N:No Grommets
—:Undecided LAMINATE Option
Tag: Tag TG: 405
% Off List: 56.00
45
1.00
HON
1,013.00
445.72
445.72
Each
HTTLEG120---
Preside Aluminum T leg for 120" Table Tops
—:Undecided PAINT Option
Tag: Tag TG: 405
% Off List: 56.00
46
49.00
KRUEGER INTERNATIONAL, INC.
1,610.00
933.80
45,756.20
Each
HUN2460-74P--/PMP-?-?-?-?-/4CW--NK--NG-/HO
Hurry Up! Tables, Flip-Top/Nesting, Rect,74P Edge,24x60"
Modesty Panel Option:/PMP:Polyester felt modesty panel
Base Option:?:------ UNSELECTED ------
Ganging:?: ------ UNSELECTED ------
Grommet or PowerUp Option:?:------ UNSELECTED ------
Wire Management Options:?:------ UNSELECTED ------
/4CWA black casters w/white hub caps (2 locking)
-NK:No ganging kit
-NG:No grommet/no PowerUp
/HO:Under table wire management
Tag: Tag TG: 406
DouRon
inspiration at work
Proposal
Douron Incorporated
10 Painters Mill Road
Owings Mills, MD 21117
Phone: 410.363.2600
Email: info@douron.com
www.douron.com
EIN:52-0889531
% Off List: 42.00
47
32.00
KRUEGER INTERNATIONAL, INC.
Each
RECTANGULAR TRAINING TABLE
RECTANGULAR TRAINING TABLE
60L X 24D X 29H
Tag: Tag TG: 407
% Off List: 42.00
48
14.00
HON
Each
HMBFLIP24L--.C--
Huddle Flip Top Base for 24x60 and 24x72 Tops
.C:Casters
—:Undecided PAINT Option
Tag: Tag TG: 408
% Off List: 56.00
49
14.00
HON
Each
HMT2460G--.N----
Huddle 24x60 Table Top w/Edgeband
.N:No Grommets
—:Undecided LAMINATE Option
—:Undecided EDGE Option
Tag: Tag TG: 408
% Off List: 56.00
50
7.00
DLI
Each
COMPACT LECTERN
Tag: Tag TG: 500
% Off List: 43.70
51
1.00
DLI
Each
FLOOR PODIUM
Tag: Tag TG: 501
% Off List: 43.70
52
3.00
DLI
Each
MOBILE LAPTOP CART
Tag: Tag TG: 502
% Off List: 43.70
53
5.00
HON
Each
HLSF52T-3D--.C-.B9-$(P2)-.T1
Full Ht 24Dx52Wx61 H Cast 3-12 Col LH 1-2 Col RH Dr
.C:Caster: Standard
.B9:Laminate: Silver Mesh
$(P2):P2 Paint Opts
.T1:Platinum Metallic
Tag: Tag TG: 503
Off List: 56.00
Order Number
10417
Date
11 /04/2021
Customer PO No
Customer Name
WASHINGTON COUNTY
MARYLAND
Account Executive
Philip Dennis
301.748.9989
Project Number
Terms
50% DEPOSIT NET COD
Page
10 of 12
2,253.45 1,307.00 41,824.00
780.00 343.20 4,804.80
484.00 212.96 2,981.44
2,841.91 1,600.00 11,200.00
2,139.91 1,204.77 1,204.77
1,891.65 1,065.00 3,195.00
2,978.00 1,310.32 6,551.60
DouRon
inspiration at work
Proposal
Douron Incorporated
10 Painters Mill Road
Owings Mills, MD 21117
Phone: 410.363.2600
Email: info@douron.com
www.douron.com
EIN:52-0889531
Order Number
10417
Date
11 /04/2021
Customer PO No
Customer Name
WASHINGTON COUNTY
MARYLAND
Account Executive
Philip Dennis
301.748.9989
Project Number
Terms
50% DEPOSIT NET COD
Page
11 of 12
54 8.00
DLI
363.79 204.81
1,638.48
Each
STACKABLE CHAIR DOLLY
Tag: Tag TG: 504
% Off List: 43.70
55 4.00
DLI
1,776.20 1,000.00
4,000.00
Each
MOBILE PRINTER CART W/STORAGE
Tag: Tag TG: 505
% Off List: 43.70
56 50.00
KRUEGER INTERNATIONAL, INC.
1,938.60 1,124.39
56,219.50
Each
RECTANGULAR TRAINING TABLE
Tag: 407A
% Off List: 42.00
57 1.00
DLI
1,598.58 900.00
900.00
Each
LECTERN WITHOUT TABLE
Tag: 500A
% Off List: 43.70
Order Sub -Total :
$406,732.58
TOTAL ORDER:
$406,732.58
Required Deposit 50.0% :
$203,366.29
My signature represents that I understand:
The above quote, and accept it. This quote is valid for 30 days if not indicated otherwise.
Items ordered are considered special order to my requirements, and all orders are final.
As a courtesy, up to 30 days of storage is included at Douron's facility. Storage beyond 30 days is outside of the scope and additional fees may apply. The storage of product
does not alter the payment terms.
1/my company is responsible for any applicable sales taxes, whether specifically quoted or not.
Credit card transactions will incur a 2.5% fee unless prohibited by law.
to.,D O U R O n
Proposal
inspiration at work
Douron Incorporated
10 Painters Mill Road
Owings Mills, MD 21117
Phone: 410.363.2600
Email: info@douron.com
www.douron.com
EIN:52-0889531
TERMS AND CONDITIONS OF SALE
Proposal number: 10417 Date:
ACCEPTANCE of this proposal for the purchase of merchandise must be approved, by signature below, and presented to the seller.
CANCELLATION AND CHANGES to this proposal, once accepted (confirmed) cannot occur except by mutual consent. The seller's order confirmation is final and binding and
any subsequent changes are subject to seller's ability to conform and are dependent upon factory approval. Changes in quantity or specifications are subject to approval by seller
and manufacturer. The buyer shall pay resulting additional charges from the manufacturer. All requests for changes in quantity or specification shall be delivered to the seller in
writing.
DELIVERY AND INSTALLATION, if a part of this proposal, have the following provisions:
1. The job site shall be clean, clear and free of debris prior to installation.
2. Electric current, heat, hoisting and/or elevator service will be furnished without charge to seller.
3. Adequate facilities for off-loading, staging, moving and handling of merchandise shall be provided.
4. If special packaging or handling is required that is not contained in the specifications, it will be subject to extra charge to the buyer.
5. Delivery and installation will be made during normal working hours unless negotiated in advance and made a part of this proposal. The buyer will pay additional labor costs
resulting from overtime work performed at the buyer's request.
6. Provided the merchandise does not arrive at the site earlier than the date requested the buyer would provide safe and adequate storage space. If the space provided is
inadequate and requires excessive sorting or storage cost, such excess cost will be reimbursed by the buyer. If the space provided is inconveniently located or on another
floor, the buyer will reimburse the extra cost o f transporting to and from storage. If the merchandise must be moved due to progress of other trades or other reason, the
buyer will reimburse the extra cost of such moving.
7. Seller's ability to erect or assemble furniture knocked -down or to permanently attach, affix or bolt in place movable furniture is dependent on jurisdictional agreements. If
trade regulations enforced at the time of installation require the use of tradesmen at the site, other than the seller's own installation personnel resulting additional costs will
be paid by buyer.
8. After arrival at the site, any loss or damage by weather, other trades such as painting or plastering, fire or other elements, shall be the responsibility of the buyer, and the
buyer agrees to hold the seller harmless from loss for such reasons.
9. The seller carries Workmen's Compensation, Property Damage, Automotive and Occupational disease insurance and certificates will be delivered upon request. The buyer
will provide for fire, tornado, flood and other insurance at the site.
CLAIMS for transportation damage will be submitted by the seller and damaged merchandise will be repaired to the satisfaction of the buyer or merchandise replaced.
WARRANTY for all products to be free from defects in materials or workmanship is twelve months unless otherwise specified.
DELAYS, not within seller's control, that force postponement of the installation will result in the furnishings being stored until the installation can be resumed and the product will
be considered accepted by the buyer for purposes of payment. In such event the buyer shall reserve the right to withhold 10% of the invoice amount of such shipments against
completion of the contract. Transfer and storage charges incurred shall be paid by the buyer.
PAYMENT shall be made by the buyer within the terms set forth on the proposal. Acceptance of delivery constitutes acceptance of the merchandise as delivered. Merchandise
will be invoiced after each delivery.
No payment shall be withheld on any invoice because of partial delivery of the entire order or resulting punch list.
The buyer agrees to pay finance charges of 1 % per cent per month at the annual percentage rate of 18 per cent on all delinquent invoices as well as expenses, attorney fees
and court costs which seller incurs by reason of buyer's default.
Title to the subject merchandise will pass from the seller to the buyer when the full purchase price and all other charges due under this agreement are paid in full.
TAXES associated with this order must be paid by buyer. Buyers exempt from taxes will furnish Certificates of Exemption at the time of this agreement.
NO OTHER AGREEMENTS. There are no other agreements expressed or implied other than those specified herein. The terms and conditions set forth herein may not be varied
except upon the written approval of both buyer and seller.
DEPOSIT AND PAYMENT SCHEDULE. See proposal for deposit and payment terms.
Buyer Date Seller Date
M nT 2
IX
FITNESS
EQUIPMENT oil. -
PROPOSAL
PREPARED EXCLUSIVELY FOR
Washington County Division of Emergency
Services
Kevin Lewis
November 03. 2021
tt I
PREPARED BY
-L"
Matrix Fitness
Monty Warsing
1600 Landmark Dr
Cottage Grove, WI 53527
301-529-2374
monty.warsing@matrixfitness.com
M nT 2
FITNESS
EQUIPMENT oil. -
PROPOSAL
QUOTE
Date: 11/03/2021
Quote #: QUO-110950-V2C3J8
Expires On: 12/03/2021
Primary Sales Contact
Monty Warsing
P:301-529-2374 F:608-839-8002
monty. warsing(Dmatrixfitness. com
Bill To:
Washington County Division of Emergency
Services
Kevin Lewis
16232 Elliott Parkway
Williamsport, MD 21795
US
(240) 313-4363 - klewis@washco-md.net
Alternate Sales Contact
Becki Gamache
P:703-774-8151 F:608-839-8002
becki. gamache(d,)matrixfitness. com
Ship To:
Washington County Division of Emergency
Services
16232 Elliott Parkway
Williamsport, MD 21795
US
Comments:
PRICING PER NCPA CONTRACT
Swapped out S-Drive for Endurance Touch Climbmill
Shipping Notes:
ALL PRICES INCLUDE FREIGHT. INSTALL AND ASSEMBLY or SET IN PLACE
Qty
Model Number
Description (Sell sheet hyperfinks in Blue)
List Price
Net Unit Price
ExL Price
2
T-ES-Touch
Matrix Endur. Touch Treadmill Blk Matte
$15,675.00
$7,180.00
$14,360.00
1
EP-ES-Touch
Matrix Endur. Touch Elliptical Blk Matte
$13,040.00
$5,974.65
$5,974.65
1
CM -ES -Touch
Matrix Endur. Touch Climbmill Blk Matte
$16,990.00
$7,783.88
$7,783.88
1
ROWER-02
Matrix Rower
I $2,385.00
$1,608.75
$1,608.75
2
CXM
Matrix Indoor Cycle CXM
I $3,055.00
$1,921.15
$3,842.30
1
AB-1-R
XebeX Fitness Air Bike
I $899.00
$0.00
$0.00
1
XT-14-Pro
XULT 14ft Pro690 Storage BT
$6,098.00
$4,939.38
$4,939.38
1
XR14-02
Xult Heavy Bag, Boom Arm & Attachment
$200.00
$165.00
$165.00
4
XR27C-02
Xult Adjustable Storage Plate Hom
$80.00
$62.70
$250.80
1
XR18-02
Xult Bolt on Landmine;
$180.00
$148.50
$148.50
1
XR17-02
Xult Dip Station,BR
$280.00
$217.80
$217.80
2
XR34-02
Xult Bar Storage;l Bar;
$70.00
$52.80
$105.60
1
XR16-02
Xult Rope Anchor;
$64.00
$49.50
$49.50
1
MG-FS946-06
MG Tower FS Lat Pulldown / Low Row;IS/OB
$3,396.00
$2,514.05
$2,514.05
1
G3-MSFT3-02
Matrix Aura - Functional Trainer 300
$7,715.00
$5,102.63
$5,102.63
(REQUIRED 8.5 FT CEILING)
1
VS-S131
Matrix Versa Dual Multi -Press Heavy Stack
$4,285.00
$2,644.95
$2,644.95
1
VS-S601
Matrix Versa Dual Chin/Dip Heavy
$5,460.00
$3,372.60
$3,372.60
Stack/Standard
3
MG-A82
A82* Multi -Adjustable Bench - Low Profile
$1,365.00
$870.38
$2,611.14
1
A86-03
Magnum Series FW* - Multi -adjustable Bench
$1,670.00
$1,076.63
$1,076.63
w/Decline
1
A87-03
Magnum Series FW* - Utility Bench
$790.00
$519.75
$519.75
1
G3-FW52-03
Matrix Aura - Back Extension Bench
I $1;170-00
$806.52
$806.52
1
MG-PL70-03
Matrix MG 45 Degree Leg Press-IS/OB
$5,130.00
$3,456.75
$3,456.75
1
XT-5-50RBR-HEX
XULT Rubber Hex DB 005-050 Set Black
$1,752.00
$1,246.58
$1,246.58
1
XT-55-100RBR-HEX
XULT Rubber Hex DB 055-100 Set Black
I $4,937.00
$3,511.20
$3,511.20
3
XR33S-02
XT K2 Upright-,56";BR
$280.00
$231.00
$693.00
3
XS06-02
70" DB/KB Shelf w/ MTG;Xult,BT
$214.00
$153.45
$460.35
3
XS05-02
42" DB/KB Shelf w/ MTG;Xult,BT
I $150.00
$107.25
$321.75
6
XS18-02
Shelf Mounting SR Bracket w/ HW;BR
I $38.00
$31.35
$188.10
3
XS11-02
XT Shelf;Linear Bracket Set;BR
$54.00
$44.551
$133.65
4
XT-20KG-OLY-BZ-BK
XULT 20kg Oly Bar 28.5mm Bench KnurlLogo
$533.00
$372.00
$1,488.00
1
VY-M49-04
VY PL Angled Smith Press,
$5,025.00
$3,733.13
$3,733.13
34
XT-45RUBR-PLATE
XULT Rubber Plate 451b Black
$148.00
$105.60
$3,590.40
16
XT-25RUBR-PLATE
XULT Rubber Plate 251b Black
I $83.00
$58.58
$937.28
20
XT-10RUBR-PLATE
XULT Rubber Plate 101b Black
I $33.00
$23.93
$478.60
20
XT-05RUBR-PLATE
XULT Rubber Plate 051b Black
I $17.00
$12.38
$247.60
16
XT-02.5RUBR-PLATE
XULT Rubber Plate 02.51b Black
I $9.00
$6.60
$105.60
2
XT-015CAST-KB
XULT Cast Kettlebell 0151b
I $44.00
$29.70
$59.40
2
XT-020CAST-KB
XULT Cast Kettlebell 0201b
`I $58.00
$39.60
$79.20
2
XT-025CAST-KB
XULT Cast Kettlebell 0251b
I $70.00
$47,85
$95.70
2
XT-030CAST-KB
XULT Cast Kettlebell 0301b
I $82.00
$56.10
$112.20
2
XT-035CAST-KB
XULT Cast Kettlebell 0351b
`I $94.00
$64.35
$128.70
2
XT-040CAST-KB
XULT Cast Kettlebell 0401b
I $106.00
$72.60
$145.20
2
XT-045CAST-KB
XULT Cast Kettlebell 0451b
$118.00
$80.85
$161.70
2
XT-050CAST-KB
XULT Cast Kettlebell 0501b
$128.00
$87.45
$174.90
1
XT-055CAST-KB
XULT Cast Kettlebell 0551b
$140.00
$95.70
$95.70
1
XT-060CAST-KB
XULT Cast Kettlebell 0601b
I $152.001
$103.95
$103.95
1
XT-070CAST-KB
XULT Cast Kettlebell 0701b
I $176.00
$120,45
$120.45
1
XT-080CAST-KB
XULT Cast Kettlebell 0801b
`I $202.00
$138.60
$138.60
1
XT-10-MEDBALL
XULT Med Ball 101b 9" Diameter
I $67.00
$46.20
$46.20
2
XT-15-MEDBALL
XULT Med Ball 151b 11.25" Diameter
I $85.00
$58.58
$117.16
1
XT-10-SLAMBALL
XULT Slam Ball 101b 9" Diameter
I $31.00
$21.45
$21.45
1
XT-20-SLAMBALL
XULT Slam Ball 201b 9" Diameter
I $48.00
$33.00
$33.00
1
XT-25-SLAMBALL
XULT Slam Ball 251b 11" Diameter
$73.00
$50.33
$50.33
1
XT-30-SLANIBALL
XULT Slam Ball 301b 11" Diameter
$74.00
$51.15
$51.15
6
XT-STR-BAND-LR
XULT Strength Band 0.5" XX Light Red
I $15.00
$10.73
$64.38
6
XT-STR-BAND-MP
XULT Strength Band 0.85" Medium Purple
$22.00
$15.68
$94.08
6
XT-STR-BAND-HB
XULT Strength Band 125" Heavy Black
$32.00
$23.10
$138.60
4
XT-STR-BAND-XHO
XULT Strength Band 1.8" X Heavy Orange
$42.00
$29.70
$118.80
2
XT-65CM-1000BALL
XULT 65cm 10001b Burst Ball - Dark Grey
I $48.00I
$34.65
$69.30
1
XT-WALL-MAT-RACK
XULT Wall Mat Rack
I $50.00I
$38.50
$38.50
5
XT-12MM-TPE-71MAT
XULT FitMat 12mm TPEw/grommet 71"x23"Blk
I` $64.00I`
$46.20
$231.00
2
TRXCLUB4
TRX TRXSTC4 Commercial Susp Trainer
$209.95
$164.96
$329.92
2
XT-TRI PLYO-T
XULT Tri Plyo Box 20", 24", 30" 1 pc
$590.00
$411.68
$823.36
1
XT-4-30h1MEZ
XULT 11 kg 4' EZ Curl Bar 30mm - Black
$206.00
$146.85
$146.85
4
XT-SPRING COLLAR
XULT Olympic Spring Collar Pair
I $18.00
$13.86
$55.44
8
XT-10RUBR-BP-TRAIN
XULT Training Bmpr Plate Rubr 101b Black
$51.00
$36.30
$290.40
8
XT-25RUBR-BP-TRAIN
XULT Training Bmpr Plate Rubr 251b Green
$114.00
$80.85
$646.80
8
XT-45RUBR-BP-TRAIN
XULT Training Bmpr Plate Rubr 451b Blue
$201.00
$142.73
$1,141.84
2
PR2-BLK
Avus Lock Jaw Pro
$42.99
$0.00
$0.00
1
XT-1.5"x30'-ROPE
XULT Battle Rope 1.5" x 30' No Sleeve
$133.00
$95.70
$95.70
3
XT-JROPE-ADJ
XULT Adjustable Jump Rope - Bearings
$15.00
$10.73
$32.19
List Price Total $144,089.88 Equipment Sales Price
Customer Savings $597351.31 Trans Surcharge
$84:738.57
$1,975.33
Tax (Estimated,subject to change) $0.00
Sign Below to accept this order and acknowledge receipt and acceptance of the JHTNA Terms and Conditions of the sale and the JHTNA Electrical (treadmill only) & cabling
(entertainment only) requirements and the JHTNA Strategic Partner Warranty
PRICES SUBJECT TO CHANGE - PRICES BASED UPON TOTAL PURCHASE - ALL DELIVERY TRAINING OR CONSULTING SERVICES TO BE BILLED AT PUBLISHED
RATES - FREIGHT QUOTES ARE SUBJECT TO CHANGE BASED ON INFORMATION CONTAINEDIN THE SITE SURVEY - ADDITIONAL CHARGES MAY APPLY
yments must be made payable to:
hnson Health Tech North America Inc
PS only
Johnson Health Tech NA Inc
27829 Network Place
Chicago, IL 60673-1278
J-Ex, UPS, etc
JPMorgan Chase
c/o Johnson Health Tech NA Inc. LBX # 27829
131 S. Dearborn. 6th Floor
Chicago, IL 60603
Quote #:
Quote Amount:
Pavment Terms:
Sienature:
Print Name:
Facility Name:
Date of Acceptance:
Deposit Amount:
NOTWITHSTANDING ANY DIFFERENT OR ADDITIONAL TERMS THAT MAY BE CONTAINED IN PURCHASER'S PURCHASE ORDER, IF ANY. THIS ACCEPTANCE OF
PURCHASER'S ORDER IS EXPRESSLY CONDITIONED UPON PURCHASER'S ASSENT TO THE TERMS AND CONDITIONS SET FORTH HEREIN AND TO THE
ATTACHED TERMS AND CONDITIONS (COLLECTIVELY. THE 'AGREEMENT-). IN THE EVENT THAT ANY OF THE TERMS OR CONDITIONS SET FORTH IN THE
AGREEMENT CONFLICT OR ARE INCONSISTENT WITH ANY OF THE TERMS OR CONDITIONS CONTAINED IN PURCHASERS PURCHASE ORDER, THEN
PURCHASER EXPRESSLY ACKNOWLEDGES AND AGREES THAT THE TERMS AND CONDITIONS SET FORTH IN THE AGREEMENT SHALL SUPERSEDE AND
CONTROL THIS TRANSACTION.
JHTNA TERMS AND CONDITIONS OF SALE
1. Acceptance and Governing Provisions. This writing constitutes an offer by Johnson Health Tech North America, Inc., a Wisconsin corporation ("JHTNA"), to sell the products and/or
services described herein (collectively, the "Goods") to the purchaser to which it is addressed (the "Purchaser"), subject to the terms and conditions set forth on the face and reverse sides
hereof and as set forth in the attached JHTNA Quote and the attached Power Requirements for Matrix Equipment (collectively, the "Agreement"). Acceptance of this Agreement is limited
to said terms and conditions; and JHTNA hereby objects to any additional and/or different terms which may be contained in any of Purchaser's purchase order, acknowledgment or other
forms, or in any other correspondence from Purchaser. In the event that any of the terms or conditions set forth in the Agreement conflict or are inconsistent with any of the terms or
conditions contained in Purchaser's purchase order, acknowledgment, other forms, or in any other correspondence from Purchaser, then Purchaser expressly acknowledges and agrees
that the terms and conditions set forth in the Agreement shall supersede and control this transaction. This offer expires thirty (30) days from its date or upon JHTNA's prior written
notification thereof to Purchaser, unless Goods are subsequently shipped by JHTNA and accepted by Purchaser. All contracts are subject to acceptance by JHTNA only at Cottage Grove,
WI, and sales, however ordered, are understood to be fully made and consummated at Cottage Grove, WI.
2. Payment. The purchase price, including any and all related costs, is due in full and must be received by JHTNA before shipment of the Goods, unless Purchaser has been approved by
JHTNA for open credit. To apply for open credit, Purchaser must complete the JHTNA Credit Application and submit to Mat rixAR(cDiohnsonfit.com for review and approval. JHTNA will
determine credit based the completed Credit Application, and may also rely on reference checking, D&B and Credit Safe Reports and review of complete Financials of Purchaser. Except as
otherwise provided for herein, Purchaser shall pay the invoices in full, without deduction or set-off for any reason, in accordance with the payment terms set forth herein and in the
invoices. Any amounts not received by JHTNA within thirty (30) days of Purchaser's receipt of JHTNA's invoice shall be past due. Interest shall be payable at the rate of eighteen (18%) per
year (but not more than the highest rate permitted by applicable law) on all amounts past due. Unless otherwise prohibited by law, if at all, Purchaser agrees to pay JHTNA's actual attorney's
fees and all costs incurred by JHTNA in connection with enforcing JHTNA's rights under this Agreement, including without limitation any non-payment of amounts owed and collections
costs, whether or not litigation is commenced. If in JHTNA's sole judgment a Purchaser's financial condition at any time does not justify selling to Purchaser on open credit, JHTNA may
require full payment in advance before proceeding with the order. If Purchaser defaults in any payment when due, then the entire purchase price shall become immediately due and
payable in full or JHTNA may at its option, without prejudice to other lawful remedies, defer delivery or cancel the order.
3. Taxes and Other Charges. Any manufacturer's tax, occupation tax, use tax, sales tax, excise tax, duty, custom, inspection or testing fee, or any other tax, fee or charge of any nature
whatsoever imposed by any governmental authority on JHTNA and/or Purchaser, or measured by the transaction between JHTNA and Purchaser shall be invoiced by JHTNA and paid by
Purchaser in addition to the Product prices quoted or invoiced. In the event JHTNA is required to pay any such tax, fee or charge, Purchaser shall immediately reimburse JHTNA therefore
upon demand by JHTNA.
4. Delivery, Claims and Force Majeure. Purchaser has the right to choose a carrier for delivery of Goods to Purchaser's facility. If Purchaser chooses a carrier, Purchaser has the obligation
to and shall schedule pickup with JTHNA for pickup from one of JHTNA's facilities, Purchaser shall be solely responsible for all payments, cost and expenses related to scheduling, logistics
and delivery. If Purchaser chooses to have JHTNA coordinate delivery of the Goods, JHTNA will do so pursuant to the terms of the Agreement. Delivery of Goods to a carrier at JHTNA's
facility or other loading point designated by Purchaser or JHTNA (as the case may be) shall constitute delivery of title to Purchaser; and regardless of shipping terms or freight payment, all
risk of loss or damage in transit shall be borne by Purchaser. JHTNA reserves the right to make delivery in installments; all such installments shall be separately invoiced and paid for by
Purchaser when due per invoice, without regard to subsequent deliveries. Delay in delivery of any installment shall not relieve Purchaser of its obligations to accept remaining deliveries.
Claims for shortages or other errors in delivery must be made in writing to JHTNA within five (5) business days after Purchaser's receipt of shipment of the Goods. Purchaser's failure to
give such written notice to JHTNA shall constitute the unqualified acceptance of the Goods by Purchaser, and Purchaser shall be deemed to have waived all such claims for shortages or
other errors relative to the delivered Goods. JHTNA is not responsible for any loss or damage to Goods during transit or delivery. Claims for loss or damage to Goods in transit shall be made
by Purchaser to the carrier and not to JHTNA.
Purchaser's request for delivery reschedules shall be subject to JHTNA's prior written approval and thirty (30) days prior written notice.
All delivery dates of JHTNA are approximate. Further, JHTNA shall not be liable for any damage, loss, liability or expense as a result of any delay or failure to deliver due to any cause that
is not reasonably foreseeable and that is outside JHTNA's reasonable control, including, without limitation, any act of God, act of the Purchaser, federal or state declarations, pandemics,
embargo or other governmental act, regulation or request, fire, accident, strike, slowdown, war, riot, delay in transportation, unusually severe weather conditions, theft, or inability to
obtain necessary labor, materials or manufacturing facilities. In the event of any such delay, the date of delivery shall be extended for a period equal to the time lost because of the delay.
5. Cancellation or Modification. Purchaser may cancel its order, reduce quantities, revise specifications or extend scheduled delivery only upon terms accepted by JHTNA in writing. If
cancellation or modification of an order is approved by JHTNA in writing, Purchaser shall compensate JHTNA for all damages resulting therefrom, including, but not limited to, restocking
fees and costs, out-of-pocket expenses and loss of profit and allocable overhead. In no event shall Purchaser cancel or modify an order after delivery of the Goods. Minimum order quantities
and quantity discounts shall be applied to approved reduced quantities and current pricing shall be applied to revised specifications and rescheduled deliveries.
6. Changes. JHTNA may at any time make such changes in design and construction of products as shall constitute an improvement in the judgment and sole discretion of JHTNA. JHTNA
may furnish suitable substitutes for materials unobtainable or rendered economically or otherwise impractical because of priorities or regulations established by governmental authority,
non -availability or shortages of materials from suppliers or price changes.
7. Warranties. JHTNA warrants the Goods manufactured by JHTNA and supplied to Purchaser hereunder to be free from material defects in materials and workmanship, under normal use
and service, for a time period in accordance with JHTNA's published warranty for the product then in effect at the time Purchaser's order is placed. If within the applicable warranty period
any such product shall be proved to JHTNA's satisfaction to be nonconforming due to a material manufacturer's defect in materials or workmanship, such product shall be repaired or
replaced at JHTNA's option and cost. Subject to any other obligations JHTNA may have under this Agreement, such repair or replacement shall be JHTNA's sole obligation and Purchaser's
exclusive remedy and shall be conditioned upon JHTNA's receiving written notice of any alleged defect within ten (10) days after its discovery and, at JHTNA's option, return of such
product(s) to JHTNA, FOB JHTNA's designated location.
THIS WARRANTY IS EXCLUSIVE AND IN LIEU OF ALL OTHER REPRESENTATIONS AND WARRANTIES, EXPRESS OR IMPLIED, STATUTORY OR OTHERWISE; AND JHTNA EXPRESSLY DISCLAIMS
AND EXCLUDES ANY IMPLIED WARRANTY OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.
Any description of the products, whether in writing or made orally by JHTNA or JHTNA's agents, specifications, samples, models, bulletins, drawings, diagrams, engineering sheets or similar
materials used in connection with Purchaser's order are for the sole purpose of identifying the products and shall not be construed as an express warranty. Any suggestions by JHTNA or
JHTNA's agents regarding use, application or suitability of the products shall not be construed as an express warranty.
B. Returns. Products may be returned to JHTNA only when JHTNA's written permission shall be obtained by Purchaser in advance and upon JHTNA's issuance of an RMA number. Returned
products must be fully insured by Purchaser up to the purchase price and securely packaged to reach JHTNA without damage, and any cost incurred by JHTNA to put products into
marketable condition will be charged to Purchaser.
9. Assumption of Risk for Use. Purchaser and each user of the Goods sold by JHTNA pursuant to this Agreement shall be solely responsible for the proper use of such Goods. Purchaser
acknowledges and agrees that use of such Goods may result in personal injury or death. The purchase of such Goods by Purchaser shall constitute Purchaser's acknowledgement and
acceptance of any and all responsibility and liability that may result from use of the Goods. Purchaser's assumption of risk and liability shall not include liability that results solely from
JHTNA's gross negligence, willful misconduct or breach of this agreement, including any material defect in the manufacturing of the Goods by JHTNA.
10. Limitation of Liability and Other Damages. Except as otherwise provided herein, JHTNA's liability hereunder and with respect to the Goods sold shall be limited to the warranty
referred to in section 7 hereof, and, with respect to other performance of this Agreement, unless otherwise set forth herein, shall in no event exceed the total of the amounts paid to JHTNA
by Purchaser.
JHTNA SHALL IN NO EVENT BE LIABLE TO PURCHASER FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL OR PUNITIVE DAMAGES OF ANY KIND, EVEN IF JHTNA HAS BEEN
ADVISED OF THE POSSIBILITY OF SUCH DAMAGES, ARISING OUT OF OR RELATED IN ANY WAY TO THIS AGREEMENT OR THE PERFORMANCE OR BREACH OF THIS AGREEMENT, NOR
SHALL JHTNA BE SUBJECT TO ANY OTHER OBLIGATIONS OR LIABILITIES, WHETHER ARISING OUT OF BREACH OF CONTRACT OR WARRANTY, NEGLIGENCE OR OTHER TORT OR ANY
THEORY OF STRICT LIABILITY, WITH RESPECT TO PRODUCTS SOLD OR SERVICES RENDERED BY JHTNA, OR ANY UNDERTAKINGS, ACTS, OR OMISSIONS HEREUNDER OR RELATING
THERETO.
Without limiting the generality of the foregoing, JHTNA specifically disclaims any liability for property or personal injury damages, including without limitation, death or disability,
penalties, special or punitive damages, damages for lost profits or revenues, loss of use of products or any associated equipment, cost of capital, cost of substitute products, facilities
or services, downtime, shutdown or slowdown costs, or for any other types of economic loss, and for claims of Purchaser's customers or any third party for any such property or
personal injury damages; provided, however, that if such property or personal injury damages are solely the result of JHTNA's gross negligence, willful misconduct or breach of this
Agreement, including a material defect in the manufacture of the Goods, then JHTNA shall defend, hold harmless and indemnify Purchaser from and against such liability resulting from
JHTNA's gross negligence, willful misconduct or breach of this Agreement. However, JHTNA's liability shall not extend to any damages, including property or personal injury damages,
that are shown to result from, in whole or in part, any alteration of the Goods by Purchaser or any other unauthorized third party, improper placement of the Goods by Purchaser or
any other unauthorized third party, improper maintenance of the Goods by Purchaser or any other unauthorized third party or improper use of the Goods.
11. Indemnification. Purchaser shall indemnify JHTNA against any and all losses, liabilities, damages and expenses (including, without limitation, attorneys' fees and other costs of
defending any action) which JHTNA may incur as a result of any claim by Purchaser or others arising out of or in any way connected with the Goods sold hereunder, including without
limitation Purchaser's or any other third party's use of the Goods, any alteration of the Goods, any improper placement of the Goods or any improper maintenance of the Goods.
12. Security Agreement. If JHTNA has granted credit to Purchaser pursuant to Section 2 of this Agreement, then this Agreement shall constitute a Security Agreement between Purchaser,
as Debtor, and JHTNA, as Secured Party, pursuant to Article 9 of the Uniform Commercial Code ("UCC"). Purchaser hereby grants to JHTNA a security interest, including without limitation,
a first priority, purchase -money security interest, in and to all of the Goods manufactured, sold or provided by or on behalf of JHTNA to Purchaser pursuant to this Agreement, including
without limitation, all fitness equipment, exercise equipment, replacement parts, accessories, and supplies (collectively, the "Equipment"), wherever located and whenever acquired, and
further including without limitation, all proceeds thereof, including without limitation, all insurance proceeds and other proceeds thereof (collectively, the "Proceeds"), as security for
Purchaser's obligation to pay for the Equipment and Purchaser's other obligations under this Agreement. Purchaser further authorizes JHTNA to file any UCC financing statements and
amendments thereto or other instruments and to do all things deemed by JHTNA in its sole discretion necessary to attach and perfect JHTNA'S security interest in the Equipment and the
Proceeds thereof under this Agreement.
Upon the occurrence of an event of default by Purchaser, including without limitation, a payment default under this Agreement, then JHTNA may, without notice or demand, exercise in
any jurisdiction in which enforcement is sought, all of its rights and remedies under this Agreement, all rights and remedies of a secured party under the UCC, and all other rights and
remedies available to JHTNA under applicable law, with all such rights and remedies cumulative and enforceable alternatively, successively or concurrently, including without limitation:
(a) declaring all amounts due JHTNA by Purchaser to be immediately due and payable in full and the same shall thereon become immediately due and payable in full without demand,
presentment, protest, or further notice of any kind, all of which are hereby expressly waived by Purchaser; and (b) taking possession of the Equipment, and for that purpose, entering upon
any premises on which the Equipment or any part thereof may be situated and removing the same therefrom without any liability for suit, action, or other proceeding, Purchaser hereby
waiving any and all rights to prior notice and to judicial hearing with respect to repossession of collateral, and/or requiring Purchaser, at Purchaser's expense, to assemble and deliver the
Equipment to JHTNA or to such place or places as JHTNA may designate.
13. Landlord's Liens. If Purchaser leases any real property upon which the Goods sold hereunder are to be located and applicable law provides for landlord's liens to secure rent obligations,
then Purchaser shall notify, and obtain a written lien waiver from, each respective landlord for such locations and provide a copy of each written lien waiver to JHTNA and confirm that the
Goods sold hereunder are not subject to any such lien of such landlord's).
14. Technical Information. Any sketches, models or samples submitted by JHTNA shall remain the property of JHTNA, and shall be treated as confidential information. No use or disclosure
of such sketches, models and samples, or any design or production techniques revealed thereby, shall be made without the express prior written consent of JHTNA.
15. Patents, Trademarks and Copyrights. JHTNA will, at its own expense, defend any suits that may be instituted by anyone against Purchaser for alleged infringement of any United States
patent, trademark or copyright relating to any products manufactured and furnished by JHTNA hereunder, if such alleged infringement consists of the use of such Goods, or parts thereof,
in Purchaser's business for any of the purposes for which the same were sold by JHTNA, and provided Purchaser shall have made all payments then due hereunder and shall give JHTNA
immediate notice in writing of any such suit and transmit to JHTNA immediately upon receipt all processes and papers served upon Purchaser and permit JHTNA through its counsel, either
in the name of Purchaser or in the name of JHTNA, to defend the same and give all needed information, assistance and authority to enable JHTNA to do so. If such Goods are in such suit
held in and of themselves to infringe any valid United States patent, trademark or copyright, then: (a) JHTNA will pay any final award of damages in such suit attributable to such
infringement; and (b) if in such suit use of such Goods by Purchaser is permanently enjoined by reason of such infringement, JHTNA shall, at its own expense and at its sole option, either
(i) procure for Purchaser the right to continue using the Goods, (ii) modify the Goods to render them non -infringing, (iii) replace the Goods with non -infringing goods, or (iv) refund the
purchase price and the transportation costs paid by Purchaser for the Goods.
Notwithstanding the foregoing, JHTNA shall not be responsible for any compromise or settlement made without JHTNA's written consent, or for infringements of combination or process
patents covering the use of the Goods in combination with other goods or materials not furnished by JHTNA. The foregoing states the entire liability of JHTNA for infringement, and in no
event shall JHTNA be liable for consequential damages attributable to an infringement.
As to any Goods furnished by JHTNA to Purchaser manufactured in accordance with drawings, designs or specifications proposed or furnished by Purchaser or any claim of contributory
infringement resulting from the use or resale by Purchaser of Goods sold hereunder, JHTNA shall not be liable, and Purchaser shall indemnify and defend JHTNA against any damages,
liability or expenses arising out of any claim made against JHTNA for any and all patent, trademark or copyright infringements.
16. Spacing Behind Treadmills. Per industry safety standards (ASTM F2115 and EN 957-6), JHTNA hereby notifies Purchaser of the need to locate treadmills ensuring that there is a two (2)
meter long clear zone in the floor space behind each treadmill. The clear zone shall be at least the width of the treadmill and a minimum of 2 meters (6' 7") past the back end of the
treadmill. There shall be no walls, no windows, no steps, and no other equipment placed within this clear zone. This clear zone is intended to ensure that if any user of a treadmill were
ever to fall off the back of the treadmill, there will be an open and clear space behind the user so that injury may be minimized or avoided. Purchaser's failure to comply with this standard
could result in injury to a treadmill user and potential liability to Purchaser. Although JHTNA is hereby expressly giving Purchaser notice of this requirement, only the Purchaser can ensure
that Purchaser complies with this requirement and it is Purchaser's sole responsibility to do so. By purchasing exercise equipment from JHTNA, Purchaser accepts its responsibility to comply
with this treadmill spacing requirement and all standards applicable to treadmill spacing and agrees to release JHTNA and its affiliated companies, including Johnson Health Tech Co., Ltd,
and all of their officers, shareholders, employees, insurers and representatives (collectively, "the JHTNA Parties") from, and indemnify the JHTNA Parties from and against, any and all suits,
claims, actions, legal proceedings, demands, losses, damages, costs and expenses, including attomeys' fees, resulting from claims for bodily injury or property damage arising out of or in
any way relating to inadequate treadmill spacing, inadequate clear zones utilized behind treadmills or the failure by Purchaser to comply with industry safety standards concerning treadmill
spacing.
17. Purchaser's Property. Any property of the Purchaser placed in JHTNA's custody for performance of this Agreement is not covered by insurance, and no risk is assumed by JHTNA in the
event of loss or damage to such property by fire, water, burglary, theft, civil disorder or any accident beyond the reasonable control of JHTNA.
18. Governing Law and Choice of Forum. This Agreement shall be governed by, and construed in accordance with, the laws of the State of Wisconsin, without application of principles of
conflicts of laws. With respect to any dispute, controversy or claim arising out of or relating to this Agreement, JHTNA and Purchaser agree and consent to personal jurisdiction in Wisconsin
and agree that the Circuit Court of Dane County, Wisconsin and the United States District Court for the Western District of Wisconsin shall be the exclusive forums for the resolution of any
such disputes, controversies or claims. Purchaser shall not assign this Agreement without JHTNA's express prior written consent. This Agreement shall be binding upon and inure to the
benefit of the parties hereto and their respective personal representatives, successors and permitted assigns.
19. Remedies Cumulative. Any of JHTNA's remedies referred to herein shall be cumulative and in addition to such other rights and remedies as may be available under law or equity.
20. Confidentiality. Purchaser will keep all of the terms and conditions of this Agreement confidential and Purchaser will neither disclose the existence of this Agreement nor the terms of
this Agreement to any third party except to those employees of Purchaser who need to know such terms for the purpose of effecting the transaction.
21. Entire Agreement. This Agreement, including JHTNA's Quote and Power Requirement for Matrix Equipment which are incorporated herein by reference, constitutes the entire, full
and complete agreement between JHTNA and Purchaser with respect to the subject matter hereof. This Agreement may not be modified except by a writing evidencing such modification
which is signed by both JHTNA and Purchaser. The provisions of this Agreement shall be deemed severable and the invalidity or unenforceability of any one or more of the provisions hereof
shall not affect the validity and enforceability of the remaining provisions.
I x
Johnson Health Tech North America 1600 Landmark Drive Cottage Grove, WI 53527
C-
f0
C
fa i
O
U-
A a--+
}' C
C (U
= E
lJ v
0
Ol Q
s �
V) -0
ro
Eo
Q1
V
c
G
v
I
QJ
i
I
Y
v
Y
Y
Y
ra
Y
ra
V
V
6
6
L
}'
c
to
c
f0
t
�
Q%
t
Y
L
Y
O
c
.�
,�
•
(6
?:
O
u
LL
"O
O
o
Ln
p
Q
O
}'
O
O
d
t'j
Q
a-
0-
CLN
O
O
O
O
m
7
CL
7
7
7
Q
CL
(av
v
(I6i
v
aa)
C
O
N
O
t
Q
O
O
O
U
O
ro
>O
Y
�
CL>
N
O
Q
0
a
CL
CL
0
a
O
0.
Q
Q
to
N
O
N
O
N
Q
LU
O
(Yo
O
n
n
a)
O
�
=
u
m
.c
E
Y
a)C
E
E
a)0
�
Q
u°
tf
a
_o
CL
6
=3
=3
0
m
u
u
v
v
v
O
u
41
.>
41
U
Q
v
.0
E
3
Z
Y
c
10
l7
QJ
E
7
Z
u
Q1
O
n.
C
v
E
tf E
ro O
O" Z
v
O
O
O
O
O
O
Ln
Ln
Ln
Ln
ON
ON
D\
ON
N
C
O
Y
(�Q
ro
CL
cu
O
n-
c
u
u
l7
N
t
'E
c
Q�`i
l7
0
Ln
~
C
n
CL
�-42
0
v
fl_
O
U
Q
u
�1
7
v
CL
O
O
o
a
O
Lu
m
m
0
0
J
J
m
m
OM
N
N
O
MO
kO
C4
N
O
O
O
O
M
M
—
011
O
%O
O
O%
O
O
v
Ln
Ln
Ln
649
Ql
cu
C
O
n
E
° '
Q O
Q
-a u
c
W M
w u
Page 1 of 2
RESOLUTION NO. RS-2021-
(Intergovernmental Cooperative Purchase [INTG-21-0072] Public Safety Training
Center Furniture and Fitness Equipment)
RECITALS
The Code of Public Local Laws of Washington County, Maryland (the “Public Local
Laws”), §1-106.3, provides that the Board of County Commissioners of Washington County,
Maryland (the “Board”) “may procure goods and services through a contract entered into by
another governmental entity in accordance with the terms of the contract, regardless of whether
the county was a party to the original contract.”
Subsection (c) of §1-106.3 provides that “A determination to allow or participate in an
intergovernmental cooperative purchasing arrangement under subsection (b) of this section shall
be by resolution and shall either indicate that the participation will provide cost benefits to the
county or result in administrative efficiencies and savings or provide other justifications for the
arrangement.”
The Engineering Department seeks to purchase office furniture at the contracted unit
prices totaling $406,732.58 and to utilize another jurisdiction’s contract that was awarded by the
Howard County Department of County Administration (Mid-Atlantic Purchasing Team [MAPT]
Contract 2015-42) to Duron, Inc. of Owings Mills, Maryland. The Engineering Department also
seeks to purchase fitness equipment at the contracted unit prices totaling $86,713.90 and to utilize
another jurisdiction’s contract that was awarded by National Cooperative Purchasing Alliance
(NCPA) (Contract 4400009698) to Johnson Health Tech North America, Inc. dba Matrix Fitness of
Cottage Grove, Wisconsin.
The purchase of office furniture and fitness equipment is for the Public Safety Training
Center.
Acquisition of the office furniture and fitness equipment by utilizing the MAPT and
NCPA contracts and eliminating this County’s bid process results in administrative and cost
savings for the Engineering Department. The County will benefit with the direct cost savings in
the purchase of this office furniture and fitness equipment because of the economies of scale the
aforementioned contracts have leveraged. Additionally, the County will realize savings through
administrative efficiencies as a result of not preparing, soliciting, and evaluating bids.
Page 2 of 2
NOW, THEREFORE, BE IT RESOLVED by the Board, pursuant to §1-106.3 of the Public
Local Laws, that the Engineering Department is approved to purchase the aforementioned office
furniture and fitness equipment and to utilize MAPT Contract 2015-42 to Duron, Inc. of Owings
Mills, Maryland, in the amount of $406,732.58 and to utilize the NCPA Contract 4400009698 to
Johnson Health Tech North America, Inc., dba Matrix Fitness of Cottage Grove, Wisconsin, in the
amount of $86,713.90.
Adopted and effective this _____ day of November, 2021.
ATTEST: BOARD OF COUNTY COMMISSIONERS
OF WASHINGTON COUNTY, MARYLAND
_____________________________ BY: ______________________________________
Krista L. Hart, Clerk Jeffrey A. Cline, President
Approved as to form
and legal sufficiency: Mail to:
Office of the County Attorney
______________________________ 100 W. Washington Street, Suite 1101
Kirk C. Downey Hagerstown, MD 21740
County Attorney
Open Session Item
SUBJECT: Sole Source Procurement (PUR-1525) - Microsoft Office 365 Licensing
PRESENTATION DATE: November 16, 2021
PRESENTATION BY: Rick Curry, CPPO, Director of Purchasing and Joshua O’Neal, Division
Director of Information Systems
RECOMMENDED MOTION: Move to authorize the Sole Source procurement for a licensing
Agreement for the total sum of $186,588.66 from Software House International (SHI) of Somerset, NJ
based on its quote dated November 3, 2021.
REPORT-IN-BRIEF: The Purchasing Department received a request for the procurement of the
Microsoft Office 365 Licensing products. Information Technology wishes to apply Sections 1-
106.2(a)(1) & (2) of the Code of Local Public Laws of Washington County, Maryland, to the
procurement requested. These sections state that a sole source procurement is authorized and
permissible when: (1) Only one source exists that meets the County’s requirements and (2) The
compatibility of equipment, accessories, or replacement parts is the paramount consideration.
The County entered into a thirty-six (36) month Agreement in August 2020. The department will have
to budget for the third year and make a recommendation to the Board for the third and final year of the
Agreement. The Office 365 suite of products offered by Microsoft supplies the County with its email
services, document editing software suite, and cloud storage of documents and data used by all County
departments.
This request requires the approval of four of the five Commissioners in order to proceed with a sole
source procurement. If approved, the following remaining steps of the process will occur as outlined
by the law: 1) Not more than ten (10) days after the execution and approval of a contract under this
section, the procurement agency shall publish notice of the award in a newspaper of general circulation
in the County and 2) An appropriate record of the sole source procurement shall be maintained as
required.
DISCUSSION: Washington County Information Systems is requesting this purchase in order to renew
the licensing contract for a continued year of service.
FISCAL IMPACT: Funds are available in 515180-10-11000 for this expenditure.
CONCURRENCES: N/A
ALTERNATIVES: N/A
ATTACHMENTS: SHI’s Quote 19643909 dated 11/3/2020.
AUDIO/VISUAL NEEDS: N/A
Board of County Commissioners of Washington County, Maryland
Agenda Report Form
vC�
MD-WASHINGTON COUNTY
Doug Oliver
Washington County
100 W. Washington St, RM 334
Hagerstown, MD 21740
UNITED STATES
Phone: (240) 313-2270
Fax:
Email: doliver@washco-md.net
All Prices are in US Dollar (USD)
Product
1 0365GCCE3 ShrdSvrALNG SubsVL MVL PerUsr
Microsoft - Part#: AAA-11894
Contract Name: State of Maryland Microsoft (001130600408)
Contract #: 2018011-02
Coverage Term: 12/1/2021 — 11/30/2022
2 CoreCALBridge0365 ALNG SubsVL MVL PerUsr
Microsoft - Part#: AAA-12414
Contract Name: State of Maryland Microsoft (001 B0600408)
Contract #: 2018011-02
Coverage Term: 12/1/2021—11/30/2022
3 VisioPro ALNG SA MVL
Microsoft - Part#: D87-01159
Contract Name: State of Maryland Microsoft (001 B0600408)
Contract #: 2018011-02
Coverage Term: 12/1/2021 — 11/30/2022
4 Common Area Phone GCC Sub Per Device
Microsoft - Part#: KXJ-00001
Contract Name: State of Maryland Microsoft (001 B0600408)
Contract #: 2018011-02
Coverage Term: 12/1/2021—11/30/2022
5 AudioConfGCC ShrdSvrALNG SubsVL MVL PerUsr
Microsoft - Part#: LK3-00001
Contract Name: State of Maryland Microsoft (001 B0600408)
Contract #: 2018011-02
Coverage Term: 12/1/2021 — 11/30/2022
6 PhoneSysGCC ShrdSvrALNG SubsVL MVL PerUsr
Microsoft - Part#: LK9-00003
Contract Name: State of Maryland Microsoft (001 B0600408)
Contract #: 2018011-02
Coverage Term: 12/1/2021 — 11/30/2022
Pricing Proposal
Quotation #:
21160512
Reference #:
5803322
Created On:
10/20/2021
Valid Until:
11/30/2021
Inside Account Manager
- Public Sector
Melissa Majewski
290 Davidson Ave
Somerset, NJ 08873
Phone: 888-744-4084 ext. 8686223
Fax:
Email: melissa_majewski@shi.com
Qty Your Price Total
389 $215.82 $83,953.98
739 $19.23 $14,210.97
1 $101.34 $101.34
1 $71.76 $71.76
10 $42.24 $422.40
22 $71.76 $1,578.72
7 0365GCCE1 ShrdSvrALNG SubsVL MVL PerUsr
Microsoft - Part#: U4S-00002
Contract Name: State of Maryland Microsoft (001 B0600408)
Contract #: 2018011-02
Coverage Term: 12/1/2021—11/30/2022
8 Common Area Phone GCC Sub Per Device
Microsoft - Part#: KXJ-00001
Contract Name: State of Maryland Microsoft (001 B0600408)
Contract #: 2018011-02
Coverage Term: 12/1/2021—11/30/2022
9 PhoneSysGCC ShrdSvrALNG SubsVL MVL PerUsr
Microsoft - Part#: LK9-00003
Contract Name: State of Maryland Microsoft (001 B0600408)
Contract #: 2018011-02
Coverage Term: 12/1/2021—11/30/2022
10 0365GCCE3 ShrdSvr ALNG SubsVL MVL PerUsr
Microsoft - Part#: AAA-11894
Contract Name: State of Maryland Microsoft (001 B0600408)
Contract #: 2018011-02
Coverage Term: 12/1/2021—11/30/2022
11 0365GCCE1 ShrdSvr ALNG SubsVL MVL PerUsr
Microsoft - Part#: U4S-00002
Contract Name: State of Maryland Microsoft (001 B0600408)
Contract #: 2018011-02
Coverage Term: 12/1/2021—11/30/2022
12 0365GCCE3 ShrdSvr ALNG SubsVL MVL PerUsr
Microsoft - Part#: AAA-11894
Contract Name: State of Maryland Microsoft (001 B0600408)
Contract #: 2018011-02
Coverage Term: 12/1/2021 — 11/30/2022
13 O365GCCE1 ShrdSvrALNG SubsVL MVL PerUsr
Microsoft - Part#: U4S-00002
Contract Name: State of Maryland Microsoft (001 B0600408)
Contract #: 2018011-02
Coverage Term: 12/1/2021—11/30/2022
14 CoreCALBridgeO365 ALNG SubsVL MVL PerUsr
Microsoft - Part#: AAA-12414
Contract Name: State of Maryland Microsoft (001 B0600408)
Contract #: 2018011-02
Coverage Term: 12/1/2021—11/30/2022
15 CoreCALBridgeO365 ALNG SubsVL MVL PerUsr
Microsoft - Part#: AAA-12414
Contract Name: State of Maryland Microsoft (001 B0600408)
Contract #: 2018011-02
Coverage Term: 12/1/2021—11/30/2022
16 CoreCALBridgeO365 ALNG SubsVL MVL PerUsr
Microsoft - Part#: AAA-12414
Contract Name: State of Maryland Microsoft (001 B0600408)
Contract #: 2018011-02
Coverage Term: 12/1/2021—11/30/2022
350
$78.48
$27,468.00
200
$73.58
$14,716.00
500
$73.38
$36,690.00
10
$215.82
$2,158.20
15
$78.48
$1,177.20
1
$215.82
$215.82
30
$78.48
$2,354.40
1 $19.23 $19.23
31 $19.23 $596.13
25 $19.23 $480.75
17 0365GCCE5 ShrdSvr ALNG SubsVL MVL PerUsr 1 $373.76 $373.76
Microsoft - Part#: T2N-00001
Contract Name: State of Maryland Microsoft (001 B0600408)
Contract #: 2018011-02
Coverage Term: 12/1/2021—11/30/2022
Total $186,588.66
Additional Comments
Please note, if Emergency Connectivity Funds (ECF) will be used to pay for all or part of this quote, please let us know as we will
need to ensure compliance with the funding program.
Microsoft Licenses will typically be available 24-72 hours after receiving order confirmation from SHI.
Please note that for new Microsoft GOV Cloud (GCC) products being added on to your agreement, licenses will be available
estimated 4-8 days after processing at SHI.
Hardware items on this quote may be updated to reflect changes due to industry wide constraints and fluctuations.
Thank you for choosing SHI International Corp! The pricing offered on this quote proposal is valid through the expiration date listed
above. To ensure the best level of service, please provide End User Name, Phone Number, Email Address and applicable Contract
Number when submitting a Purchase Order. For any additional information including Hardware, Software and Services Contracts,
please contact an SHI Inside Sales Representative at (888) 744-4084. SHI International Corp. is 100% Minority Owned, Woman
Owned Business. TAX ID# 22-3009648; DUNS# 61-1429481; CCR# 61-243957G; CAGE 1 HTFO
The products offered under this proposal are resold in accordance with the terms and conditions of the Contract referenced under
that applicable line item.
Open Session Item
SUBJECT: Contract Award (PUR-1519) for Gasoline and Diesel Fuel Deliveries
PRESENTATION DATE: November 16, 2020
PRESENTATION BY:Brandi Naugle, CPPB, Buyer, Purchasing Department, and Zane Rowe,
Deputy Director, Washington County Highway Department.
RECOMMENDED MOTION: Move to award the bids for gasoline and diesel fuel transport
deliveries under Option No. 1, four (4) separate contracts to the responsive, responsible bidders
who submitted the lowest bids.
1. Contract for gasoline tank-wagon deliveries to A. C. & T. Company, Inc of
Hagerstown, MD at the unit bidder factor prices as stated in its bid dated October
18, 2021.
2. Contract for gasoline transport deliveries to Petroleum Traders Corporation
of Fort Wayne, IN. at the unit bidder factor prices as stated in its bid dated
October 18, 2021.
3. Contract for diesel tank-wagon deliveries to A. C. & T. Company, Inc of
Hagerstown, MD at the unit bidder factor prices stated in its bid dated October
18, 2021.
4. Contract for diesel transport deliveries to Petroleum Traders Corporation of
Fort Wayne, IN. at the unit bidder factor prices stated in its bid dated October 18,
2021.
REPORT-IN-BRIEF:The following tabulations listed below were made from the bids received
on October 20, 2020 based on estimated quantities for the contract period that is tentatively to
begin on December 1, 2021 and end November 30, 2022. The contracts are for a one (1) year
term with no option to renew. These are requirements contracts and the County guarantees
neither a maximum nor a minimum quantity.
The bid was advertised on the State of Maryland’s eMMA “eMaryland Marketplace Advantage”
web site, on the County’s web site, and in the local newspaper. Twenty-Six (26)
persons/companies registered/downloaded the bid document on-line and five (5) bids were
received, one (1) of which was a “no bid”. The bids were evaluated based on the Oil Price
Information Service (OPIS) pricing index publication and the bidder’s bid factor; bids were
submitted as follows:
Board of County Commissioners of Washington County, Maryland
Agenda Report Form
GASOLINE: OPTION NO. 1 (multiple contract award)
Vendor Transport Loads
Total Bid
Tank-wagon Loads
Total Bid
A, C & T Co., Inc.
Hagerstown, MD $808,090.80 $ 192,710.03
East River Energy, Inc.
Guilford, CT $857,390.60 NO BID
Mansfield Oil Company
Gainesville, GA $794,874.10 NO BID
Petroleum Traders Corporation
Fort Wayne, IN $784,099.00 NO BID
SteedPetro
Ft. Washington, MD NO BID NO BID
DIESEL: OPTION 1 (multiple contract award)
Vendor Transport Loads
Total Bid
Tank-wagon Loads
Total Bid
A, C & T Co., Inc.
Hagerstown, MD $1,314,704.80 $160,106.37
East River Energy, Inc.
Guilford, CT $1,397,340.80* NO BID
Mansfield Oil Company
Gainesville, GA $ 1,306,667.60 NO BID
Petroleum Traders Corporation
Fort Wayne, IN $1,302,422.60 NO BID
SteedPetro
Ft. Washington, MD NO BID
NO BID
GASOLINE & DIESEL: OPTION II (single contract award)
Vendor Transport/Tankwagon
LoadsTotal Bid
A, C & T Co., Inc.
Hagerstown, MD $2,473,016.0946
East River Energy, Inc.
Guilford, CT NO BID
Mansfield Oil Company
Gainesville, GA
NO BID
Petroleum Traders Corporation
Fort Wayne, IN NO BID
SteedPetro
Ft. Washington, MD NO BID
DISCUSSION: The contract requirements for the City of Hagerstown, Washington County
Public Schools and Hagerstown Community College are also included in the above
recommendations. Those entities will also make their own formal contract awards.
FISCAL IMPACT: Funds are available in various departmental operating budgets for fuels.
CONCURRENCES: N/A
ALTERNATIVES: N/A
ATTACHMENTS: The complete Bid Tabulation may be viewed on-line at:
https://www.washco-md.net/wp-content/uploads/purch-pur-1519-bid-tab.pdf
AUDIO/VISUAL NEEDS: N/A
Open Session Item
SUBJECT: Bid Award (PUR-1520) Swimming Pool and Water/Wastewater Treatment Chemicals
PRESENTATION DATE: November 16, 2021
PRESENTATION BY: Brandi Naugle, CPPB, Buyer – Purchasing Department, Davina Yutzy, Deputy
Director of Water Quality Operations Division of Environmental Management and Mark Bradshaw,
Division Director of Environmental Management.
RECOMMENDED MOTION: Move to award the bids for Swimming Pool and Water/Wastewater
Treatment Chemicals to the responsive, responsible bidders with the lowest bids for each item.
Product/
(Estimated Annual Usage)
Vendor Unit
Price
Unit of
Measure
Item #9B – Sulfuric Acid
(330 Gallons )
Univar Solutions USA,
Inc.
Morrisville, PA
$4.75 55-Gallon
Drum
Item #9C – Sulfuric Acid
(Gallon Bulk)NO BID $/gal.Gallon Bulk
Item #10 - Sodium Hypochlorite
(5,500 Gallons)
Univar Solutions USA,
Inc.
Morrisville, PA
$2.40/gal.55-Gallon
Drum
Item #11 – Potassium Permanganate
(52,000 Pounds)
Chemrite, Inc.
Buford, GA
$2.39/lb. 55-Pound Pail
Item #12 – Caustic Soda
(Sodium Hydroxide)
(6,050 Gallons)
Univar Solutions USA,
Inc.
Morrisville, PA $3.10/gal.55-Gallon
Drum
Item #13A – Hydrofluosilic Acid
(H2SiF6) (75 Gallons)
Univar Solutions USA,
Inc.
Morrisville, PA
$9.00/gal. 15-Gallon Pail
Item #13B – Hydrofluosilic Acid
(H2SiF6) (165 Gallons)
Univar Solutions USA,
Inc.
Morrisville, PA
$4.60/gal.55-Gallon
Drum
Board of County Commissioners of Washington County, Maryland
Agenda Report Form
Product/
(Estimated Annual Usage)
Vendor Unit
Price
Unit of
Measure
Item #14 – DelPac 2000 (Polyaluminum
Chloride Hydroxide Sulfate Solution)
(144,000 Pounds)
USALCO Baltimore
Plant, LLC
Baltimore, MD
$0.1675/lb. Bulk Pounds
Item #16 – Sodium Hypochlorite (2,585
gallons)
Chem2o LLC
Herndon, PA $2.05/gal. 55-Gallon
Drum
Item #17 – Cyanuric Acid (100-200
pounds)
Amato Industries Inc.
Silver Spring, MD $2.98/lb.
Pound
Item #18 – Calcium Chloride
(500 – 600 pounds) NO BID $/lb. 50-Pound
Container
Item #19 – Muriatic Acid (20-40
Pounds)
Amato Industries Inc.
Silver Spring, MD $25.00/lb. Pound
Item #21 – DelPAC 2020
(Polyaluminum Hydroxychlorosulfate
Solution) (3,080 Gallons)
George S. Coyne
Chemical Co., Inc.
Croydon, PA
$3.9745/gal
55-Gallon
Drums
Item #26 – Bacterial Enzymatic
Powder (1,500 pounds)
Maryland Chemical
Company, Inc.
Baltimore, MD
$9.09/lb. 50-Pound
Containers
Item #29 – DelPAC 2000 (Aluminum
Chloride Hydroxide Sulfate)
(220 gallons)
Univar Solutions USA,
Inc.
Morrisville, PA
$4.586/gal 55-Gallon
Drum
Item #30 – Liquid Aluminum Sulfate
(10,000 gallons)
Univar Solutions USA, I
Morrisville, PA
$1.70/gal. Gallon Bulk
Item #31 - MicroC 2000
(11,520 gallons)
Univar Solutions USA,
Inc.
Morrisville, PA
$4.17/gal.
240-Gallon
Totes
Product/
(Estimated Annual Usage)
Vendor Unit
Price
Unit of
Measure
Item #34 – Magnetite
(210,000 pounds) NO BID $/lb. Pound Bulk
REPORT-IN-BRIEF: The County accepted bids on October 20, 2021 for the swimming pool and
water/wastewater treatment chemical requirements for County departments as well as for the City of
Hagerstown and the Town of Boonsboro. The Invitation to Bid was advertised on the State of Maryland’s
“eMMA “eMaryland Marketplace Advantage” website, on the County’s website and in the local
newspaper. Thirty-eight (38) persons/companies registered/downloaded the bid, and fifteen (15) bids were
received. The term of this contract is for a one (1) year period tentatively beginning December 1, 2021
and ending November 30, 2022 with no options for renewal. The above recommendations are for the
County’s requirements only; the City of Hagerstown and the Town of Boonsboro shall make their awards
independently from the County.
DISCUSSION: N/A
FISCAL IMPACT: Funds are available in various accounts for chemicals for the Department of Water
Quality facilities and the Parks and Recreation Department.
CONCURRENCES: County using departments.
ALTERNATIVES: N/A
ATTACHMENTS: The complete Bid Tabulation may be viewed on-line at: https://www.washco-
md.net/wp-content/uploads/purch-pur-1520-bidtab.pdf
AUDIO/VISUAL NEEDS: N/A
Open Session Item
SUBJECT: Budget Adjustment – Hangar 21 Vestibule
PRESENTATION DATE: November 16, 2021
PRESENTATION BY: Scott Hobbs, Director, Division of Engineering, Rick Johnson,
Director, Hagerstown Regional Airport
RECOMMENDED MOTION: Move to approve a budget transfer to the Hangar 21 Vestibule
project at the Hagerstown Regional Airport.
REPORT-IN-BRIEF: A budget transfer from airport reserves is requested for additional funds
due to increases in material costs not anticipated in the original budget.
DISCUSSION: The project involves construction of an entry vestibule and stairs to the north
side of Hangar 21 to provide public access to the first and second floor. The stairs will provide
safe public access to second floor offices to expand Royal Aircraft and provide other potential
businesses office space. The project has encountered complications because of the COVID-19
pandemic and is now scheduled to be substantially complete by the end of the year.
FISCAL IMPACT: Funds will be transferred from airport reserves to the project (BLD099).
See the attached budget adjustment form.
CONCURRENCES:N/A
ALTERNATIVES: N/A
ATTACHMENTS: Budget Adjustment Form
AUDIO/VISUAL TO BE USED: 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
Ri
c
k
B
.
J
o
h
n
s
o
n
Di
g
i
t
a
l
l
y
s
i
g
n
e
d
b
y
R
i
c
k
B
.
J
o
h
n
s
o
n
Da
t
e
:
2
0
2
1
.
1
1
.
0
8
1
1
:
1
5
:
2
8
-
0
5
'
0
0
'
A
b
u
d
g
e
t
t
r
a
n
s
f
e
r
f
r
o
m
a
i
r
p
o
r
t
r
e
s
e
r
v
e
s
i
s
r
e
q
u
e
s
t
e
d
d
u
e
t
o
i
n
c
r
e
a
s
e
s
i
n
m
a
t
e
r
i
a
l
c
o
s
t
s
n
o
t
a
n
t
i
c
i
p
a
t
e
d
i
n
t
h
e
o
r
i
g
i
n
a
l
b
u
d
g
e
t
fo
r
H
a
n
g
a
r
2
1
S
t
a
i
r
s
/
V
e
s
t
i
b
u
l
e
.
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
.
1
1
.
0
8
1
1
:
0
5
:
0
2
-
0
5
'
0
0
'
49
0
0
9
0
4
5
0
0
0
0
0
F
u
n
d
B
a
l
a
n
c
e
R
e
s
e
r
v
e
-
A
i
r
p
o
r
t
5
0
,
0
0
0
50
2
0
0
0
4
5
4
5
0
1
0
Ap
p
r
o
p
r
i
a
t
i
o
n
s
-
C
I
P
5
0
,
0
0
0
49
8
7
4
5
3
5
4
5
0
1
0
B
L
D
0
9
9
0
0
0
0
C
a
p
i
t
a
l
T
r
a
n
s
f
e
r
-
A
i
r
p
o
r
t
5
0
,
0
0
0
59
9
9
9
9
3
5
4
5
0
1
0
B
L
D
0
9
9
C
N
S
T
H
a
n
g
a
r
2
1
S
t
a
i
r
s
5
0
,
0
0
0
No
v
1
6
,
2
0
2
1
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
Ac
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
)
+
/
-
Board of County Commissioners of Washington County, Maryland
Agenda Report Form
Open Session Item
SUBJECT: Assistance to Firefighters Grant (AFG) – P25 450 MHz Portable Radios
PRESENTATION DATE: November 16, 2021
PRESENTATION BY: David Hays, Director of Emergency Services
RECOMMENDATION: Authorize the Division of Emergency Services to make application
for an AFG for the purpose of upgrading the portable radios utilized by volunteer and career fire
and EMS first responders in Washington County, including the Hagerstown Fire Department.
Authorization would also include the BOCC providing funding to cover the 10% cost share for all
participating agencies, in the event of a successful AFG.
REPORT-IN-BRIEF: The vol. fire/EMS companies, along with the Hagerstown Fire
Department are applying for an AFG grant to aid the County in the replacement of 450 MHz portable
radios that has exceeded their manufactured recommended life span (10 years). The current portable
radio inventory is no longer supported by Motorola and parts availability is limited to those in current
inventories (parts are no longer manufactured). The Division of Emergency Services would be
included in the grant application to create additional opportunity for cost savings to County budgets.
DISCUSSION: If awarded, the AFG would cover 90% of the purchase cost associated with the
replacement of portable radios on qualified fire and EMS apparatus. In the absence of a successful
AFG, the County would have to spend in excess 2.4M to effect replacement of P25 450 MHz portable
radios, sometime in the next 12-24 months. The portable radios in question were purchased in 2005-
2006.
If Washington County is successful in obtaining a Regional Portable Radio AFG, the County would
benefit from future budgetary savings in excess of $2M. It is not expected that the vol. fire/EMS
companies have sufficient funding to effect the purchase of replacement radios.
FISCAL IMPACT: 10% cost share (approx. $200,000.00)
CONCURRENCES: N/A
ALTERNATIVES: N/A
ATTACHMENTS: N/A
Open Session Item
SUBJECT: Pay Scale Adjustments – State of Maryland Minimum Wage & Targeted Part-Time
Employee Position Differentials.
PRESENTATION DATE: November 16, 2021
PRESENTATION BY: Laurence “Larry” Etchison, Director of Human Resources
RECOMMENDED MOTION: Revision of the Washington County BOCC Pay Scale to ensure
compliance with the January 1, 2022, State of Maryland Minimum Wage increase and the integration
of targeted Part-Time Employee Position Differentials in response to increased wage, labor shortage
and retention pressures.
REPORT-IN-BRIEF:
State of Maryland Minimum Wage – Effective January 1, 2022, the State of Maryland’s Minimum
Wage increases to $12.50 / hour. As such, one hundred and nine (109) of the County’s three hundred
and sixteen (316) Part Time Employees will require a wage increase. Therefore, the following revision
of the Washington County BOCC Pay Scale is recommended:
Excerpt of Current Pay Scale:
Except of Recommended Revised Pay Scale:
Board of County Commissioners of Washington County, Maryland
Agenda Report Form
All Part Time Employees (the County does not have any Full Time Employees within the Grades or
Steps addressed) whose current hourly wage falls within the expanded BLACKED OUT areas will be
increased to the GREEN indicated Step within their established Pay Grade. New Part Time Employees
hired into Grades 1-4 on or after January 1, 2022, will be administered the lowest Step (GREEN) wage
within the Position’s Grade.
The recommended State of Maryland Minimum Wage Revised Pay Scale would become effective
during the pay period having the Pay Ending Date of January 7, 2022.
Targeted Part Time Employee Position Differentials:
As increased wage and labor shortage pressures continue to adversely affect the County’s ability to
successfully recruit, staff, and retain Part Time Employees, the use of targeted Part Time Employee
Position Differentials offers the most laser focused, cost effective countermeasure.
The recommended, targeted Part Time Employee Position Differentials would focus on four critical
areas:
x Parks and Recreation
x Black Rock Golf Course
x Hagerstown Regional Airport
x Transit
The targeted Part Time Employee Position Differentials (similar to the concept of Shift Differentials)
would add a designated amount to the Employee’s established Grade and Step Pay Rate for our most
challenging recruitment and retention positions. The chart below provides detailed information as to
how the targeted Part Time Employee Position Differentials would affect new Part Time Employees’
hourly wages.
Of the three hundred and sixteen (316) current Part Time Employees, two hundred and fifty-three (253)
Part Time Employees would be eligible for Part Time Employee Position Differentials.
Using actual Part Time Employee hours worked between November 13, 2020, and October 29, 2021,
the total increased wage cost associated with both the State of Maryland Minimum Wage and targeted
Part Time Employee Position Differentials is $165,364.32 (8.6%). The following chart reflects the
changes in both median and average Part Time Employee hourly wages.
With Only Minimum Wage Increase With Minimum Wage and Part Time
Employee Position Differential Increase
Median Wage $13.15 / Hour $14.46 / Hour (10.0%)
Average Wage $14.52 / Hour $15.21 / Hour (4.8%)
The recommended targeted Part Time Employee Position Differentials would become effective during
the pay period having the Pay Ending Date of January 7, 2022.
FISCAL IMPACT: Total increased wage cost associated with both the State of Maryland Minimum
Wage and targeted Part Time Employee Position Differentials is $165,364.32 (8.6%).
CONCURRENCES: Mr. John Martirano, County Administrator, Ms. Sara Greaves, Chief Financial
Officer, Andrew Eshelman, Director of Public Works & Rick Johnson, Director of Hagerstown
Regional Airport.
ALTERNATIVES: Not Applicable
ATTACHMENTS: Not Applicable
AUDIO/VISUAL NEEDS: Not applicable