Department of Finance & Budget: Staff Recommended Budget Presentation

Calvert County Board of County Commissioners · 4986-12 · Work Session

What the bill says

4986-12 · Calvert County Board of County Commissioners · Work Session

On the agenda for Board of County Commissioners — 2026-03-24 — 2026-03-24. Agenda section: WORK SESSION

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Department of Finance & Budget · Malenda Brookshire, Chief Financial Officer · 2026-03-24

Background

As Calvert County Government prepares for Fiscal Year (FY) 2027, which begins July 1, 2026, staff will present an overview of the general fund budget.

Discussion

The proposed FY 2027 general fund budget is balanced, with total revenues and expenditures of $411.5 million. The budget includes step increases for eligible employees. The budget prioritizes education, public safety and capital investments while maintaining a high level of service delivery. It aligns with the county’s vision to remain a safe and thriving community that balances economic growth with rural living and invests in quality of life for all residents. The FY2027 staff-recommended budget sustains current service levels across all departments and agencies. Operational funding for Calvert County Public Schools is recommended at $163 million, exceeding the state’s maintenance of effort requirement by approximately $3 million. The budget also includes funding for six school resource officers through the Calvert County Sheriff’s Office. The capital improvement plan totals $86 million and continues to prioritize school construction, renovations and infrastructure improvements. The budget includes a $12 million appropriation from prior-year fund balance to support pay-as-you-go capital projects. Enterprise funds for the water & sewer and solid waste are balanced at $12 million and $17 million.

Extracted from the source document (public record).

Documents

What analysts say

No independent (CBO/CRS-style) analysis exists for county measures. The nearest analog is the sponsoring department's own assessment, from its staff memo — self-reported, not independent:

Fiscal Impact (staff-reported)

The FY2027 proposed budget is balanced, with revenues supporting current operations and service levels. The county remains in a strong financial position due to stable revenues and prudent fiscal management. The budget includes $12 million in prior-year fund balance for pay-as-you-go capital projects. While this reduces reliance on debt, it is a one-time funding source that will require ongoing monitoring for long-term sustainability. Expenditures prioritize education, public safety and infrastructure. The county remains well-positioned to meet its financial obligations, and staff will continue working with the Board of County Commissioners to maintain a balanced and sustainable budget.

Conclusion/Recommendation (staff-reported)

This work session will prepare the Board for the public hearing on the FY2027 staff-recommended budget. The hearing will remain open for public comment through close of business April 11, 2026. Budget adoption is tentatively scheduled for June 9, 2026.

Reported by the sponsoring department — Department of Finance & Budget · Malenda Brookshire, Chief Financial Officer · 2026-03-24 in its own memo, not an independent estimate. Source memo.

What politicians say

No linked claims or utterances yet — no one on record has cited this measure to justify a public argument.