INTRODUCTION
CALVERT COUNTY BOARD OF COUNTY COMMISSIONERS
2022-2026
Todd Ireland President
At-Large Representative
Mark C. Cox Sr. Vice President 2nd District Representative
Catherine M. Grasso 3rd District Representative
Earl F. “Buddy” Hance
At-Large Representative
Mike Hart 1st District Representative
Contact the Commissioners: 410-535-1600, ext. 2214 Commiss@calvertcountymd.gov
BUDGET TEAM MEMBERS
The budget team is responsible for the development of the annual budget and for working with departments to prepare and administer their budgets throughout the year. They ensure that budget process complies with all applicable laws and public notice requirements.
VISION STATEMENT
Calvert County will be a safe and thriving community that balances economic growth with rural living, invests in every generation and provides opportunities and quality of life for all residents.
MISSION STATEMENT
Calvert County Government is dedicated to ensuring a safe and thriving community by promoting transparency, effective communication, balancing sustainable growth with the preservation of our rural character and ensuring all residents throughout their lifetime have access to meaningful opportunities and an exceptional quality of life.
BUDGET PRIORITIES
THAT SUPPORT THE CALVERT COUNTY COMMISSIONER’S MISSION STATEMENT
Malena Brookshire Chief Financial Officer
Mary Andes Deputy Director of Budget
Kathryn Shymansky Budget Analyst
Benjamin Buchanan Accountant II
Jennifer Koller Accountant I
TO THE RESIDENTS AND BUSINESSES OF CALVERT COUNTY
The General Fund Budget for fiscal year 2027 (FY 2027), effective July 1, 2026, totals $420 million in revenues and expenditures. This budget reflects a disciplined approach to financial planning, a continued commitment to strengthening communication and transparency, and a focus on fiscal responsibility. It continues to prioritize education, public safety, capital investments and the maintenance of a high level of service to our community.
The FY 2027 budget sustains current service levels across all county departments and agencies while aligning with the county’s long-term vision of balancing economic growth with rural character, investing in every generation and ensuring a high quality of life for all residents.
FY 2027 budget highlights include:
• $169 million in operating funding for Calvert County Public Schools, approximately $9 million above the State of Maryland’s Maintenance of Effort (MOE) requirement, reflecting the county’s strong commitment to public education.
• $12 million in prior-year fund balance appropriated to support the pay-as-you-go component of the Capital Improvement Plan.
• A total FY 2027 Capital Budget of $89 million, prioritizing school construction, facility renovations and critical infrastructure improvements.
• Enterprise Funds supporting essential services, including $12 million for Water & Sewer operations and $17 million for Solid Waste operations.
• Establishment of two special revenue funds:
Ì One to properly account for AMOSS grant funding supporting volunteer fire departments.
Ì One to separately account for revenues and expenditures associated with the Emergency Medical Services (EMS) Cost Recovery Program.
We extend our sincere appreciation to the county administrator, county departments and agencies, and community partners for their collaboration throughout the budget process. Their efforts ensure that county resources are aligned with the community’s highest priorities and managed in a prudent and responsible manner.
We also thank our residents and businesses for their continued trust and support. Together, we remain committed to sustaining a strong, vibrant and resilient Calvert County.
Sincerely,
The Board of County Commissioners
CALVERT COUNTY ELECTED OFFICIALS
Richard “Ricky” Cox
Sheriff 410-535-1600, ext. 2458
Ricky.Cox@calvertcountymd.gov
Amanda Dolina Treasurer 410-535-1600, ext. 2278
Amanda.Dolina@calvertcountymd.gov
COURT OFFICIALS
Mark S. Chandlee
County Administrative Judge, Circuit Court 410-535-1600, ext. 2785
Andrew Rappaport Associate Judge, Circuit Court 410-5351600, ext. 2806
Margaret H. Phipps Register of Wills 410-535-1600, ext. 2254
MPhipps@registers.maryland.gov
Robert H. Harvey Jr. State’s Attorney 410-535-1600, ext. 2311
Robert.Harvey@calvertcountymd.gov
Kathy P. Smith Clerk of the Court 410-535-1600, ext. 2263
Kathy.Smith@mdcourts.gov
Thomas Pelagatti Chief Judge, Orphan’s Court 410-535-1600, ext. 2256
Tom@tompel.com
Mark Carmean Associate Judge, Circuit Court 410-535-1600, ext. 2262
Justin Sasser Family Magistrate 410-535-1600, ext. 2424
COURT OFFICIALS
CALVERT COUNTY ADMINISTRATORS
Linda Turner
County Administrator 410-535-1600, ext. 2200
Linda.Turner@calvertcountymd.gov
Stephen McGibbon
Deputy County Administrator 410-535-1600, ext. 2207
Stephen.McGibbon@calvertcountymd.gov
CALVERT COUNTY DEPARTMENT DIRECTORS
Jeff Murray
Director, Calvert Marine Museum 410-535-1600, ext. 8041
Jeffrey.Murray@calvertcountymd.gov
Jennifer Sterling
Acting Director, Communications & Media Relations 410-535-1600, ext. 2508
Jennifer.Sterling@calvertcountymd.gov
Jennifer Moreland
Director, Community Resources 410-535-1600, ext. 8801
Jennifer.Moreland@calvertcountymd.gov
Pamela Lucas
Deputy County Attorney 410-535-1600, ext. 2294
Pamela.Lucas@calvertcountymd.gov
Julie Oberg Director, Economic Development 410-535-1600, ext. 2485
Julie.Oberg@calvertcountymd.gov
Malena Brookshire
Chief Financial Officer, Finance & Budget 410-535-1600, ext. 2836
Malena.Brookshire@calvertcountymd.gov
Melanie Woodson Director, Human Resources 410-535-1600, ext. 2383
Melanie.Woodson@calvertcountymd.gov
Robert “Bob” Branham Director, Parks & Recreation 410-535-1600, ext. 2673
Robert.Branham@calvertcountymd.gov
Burgess Wood Court Administrator 410-535-1600, ext. 2296
Burgess.Wood@calvertcountymd.gov
Jason Brinkley Director, Planning & Zoning 410-535-1600, ext. 2334
Jason.Brinkley@calvertcountymd.gov
Patrick (Dave) McDowell Director, Public Safety 410-535-1600, ext. 2303
Dave.Mcdowell@calvertcountymd.gov
John “JR” Cosgrove Jr. Director, Public Works 410-535-1600, ext. 2568
John.Cosgrove@calvertcountymd.gov
Stephen Pereira
Chief Information Officer, Technology Services 410-535-1600, ext. 2307
Stephen.Pereira@calvertcountymd.gov
MUNICIPALITY GOVERNMENT
Bruce Wahl
Mayor of the Town of Chesapeake Beach 410-257-2230
BWahl@chesapeakebeachmd.gov
Dr. Samelia Okpodu
Chesapeake Beach Town Administrator 410-257-2230
SOkpodu@chesapeakebeachmd.gov
AGENCY LIAISONS
Cynthia Harris
Deputy Treasurer, Treasurer’s Office 410-535-1600, ext. 2275
Cynthia.Harris@calvertcountymd.gov
Gail Hatfield
Elections Administrator 410-535-1600, ext. 8830
Gail.Hatfield@calvertcountymd.gov
Jason Leavitt
Soil Conservation District Manager 410-535-1521, ext. 3
Jason.Leavitt@calvertcountymd.gov
Mike Benton
Mayor of the Town of North Beach 301-855-0113
MBenton@northbeach.com
Linda Vassallo
North Beach Town Administrator 443-646-2421
LVassallo@northbeachmd.org
Lt. Col. David Payne
Assistant Sheriff, Calvert County 410-535-1600, ext. 2464
David.Payne@calvertcountymd.gov
Major Timothy Fridman
Detention Center Administrator 410-535-4300
Timothy.Fridman@calvertcountymd.gov
Dr. Nimfa Teneza-Mora Calvert County Health Officer 410-535-5400, ext. 305 Nimfa.Teneza-Mora@maryland.gov
BOARD OF EDUCATION
Dr. Marcus J. Newsome CCPS Superintendent 443-550-8000 NewsomeM@calvertnet.k12.md.us
Melissa Goshorn BOE, Member 443-550-8000 GoshornM@calvertnet.k12.md.us
Jana Smith-Post BOE, President 443-550-8000 SmithPostJ@calvertnet.k12.md.us
Paul Harrison BOE, Member 443-550-8000 HarrisonP@calvertnet.k12.md.us
Carrie Willson
Executive Director, Calvert Library 410-535-1521, ext. 3
Carrie.Willson@calvertlibrary.info
Lisa Grenis BOE, Vice President 443-550-8000 GrenisL@calvertnet.k12.md.us
Joseph Marchio BOE, Member 443-550-8000 MarchioJ@calvertnet.k12.md.us
CHANGES FOR GENERAL FUND BUDGET FROM FY 2027 STAFF RECOMMENDED TO ADOPTED
The Board of County Commissioners approved several changes to the Adopted Budget, including increased funding for education and employee compensation. These compensation adjustments include a step increase, a Cost of Living Adjustment (COLA) and pay scale enhancements for the Calvert County Sheriff’s Office and Detention Center. These additions were supported by revised estimates, allowing the county to maintain a balanced budget while continuing to support key priorities.
BUDGET PREP CYCLE
PHASE 1
BASELINE (November/December):
Conservative; no winter tax receipts or state data.
PHASE 2
STATE INTEGRATION (January/February):
Numbers adjusted based on the governor’s budget and mid-year audits.
EXPENSES:
• Incorporate $3.6 million to support COLA and Fraternal Order of Police (FOP) negotiations.
• Increase contracted services funding by $270,000 to reflect updated cost projections.
• Reduce capital expenditures by $600,000.
• Adjust the FY 2027 State Teachers Plan pension contribution downward by approximately $1 million due to prior overestimation.
• Provide an additional $6.75 million in operating funding for the Board of Education, bringing our total to $9.2 million above the maintenance of effort requirement.
• Increase the county contribution to the Health Department by approximately $777,000.
PHASE 3
REVIEW PERIOD (March/April):
High-confidence numbers. Spring tax receipts arrive, and conservative estimates are replaced by actual cash performance.
REVENUE:
PHASE 4
CLOSEOUT (June/July):
Final approval and implementation.
We are here
• Revised revenue estimates for property taxes, income taxes and service fees.
• Included an additional $2.1 million transfer from fund balance. This is restricted one-time use and matches the FY 2027 capital expenditure expense line.
• Increase police reimbursement revenue by $660,000.
• Reclassify $90,000 in Intergovernmental Revenue to the Grants fund.
• Increased Miscellaneous Revenue by $75,000 based on prior-year actuals
• Transfer $1.87 million from the Benefits Fund to offset health insurance premium increases.
On the revenue side, several estimates were updated after the State Department of Assessments and Taxation provided revised data in late March. This update came after the staff recommended budget was prepared. Income tax revenue remains unpredictable, and the current estimate is considered optimistic, with an approximate 1% increase in FY 2027 compared with FY 2025 actuals. This increase is largely driven by the state’s ongoing reconciliation of income tax revenue, which is expected to continue into FY 2027.
OPERATING REVENUE refers to the reliable income the county receives each year, such as property taxes, income taxes and service fees. Because these sources are ongoing, they help fund day-to-day services like public safety, roads and community programs.
% CHANGE OF OPERATING REVENUE shows how these steady revenue sources are expected to increase or decrease over time. A positive percentage means the county expects that revenue source to grow, while a negative percentage indicates a projected decline.
This measure helps residents understand whether the county’s core, dependable funding is keeping pace with service needs. It does not include one-time revenues—such as special transfers or use of reserves—since those are not part of the county’s regular, ongoing income.
OPERATING REVENUE HAS GROWN A MODEST 2.8%
Our core, Operating Revenue Subtotal for FY 2027 is $400 million. Isolating this reliable, steady income demonstrates that our structural base has only grown by a modest 2.8% since FY 2025. While the total proposed General Fund budget is $420 million, that larger figure includes over $20 million in non-operating revenue (such as reserves utilized for capital projects). Tracking our budget against the $400 million operating base ensures our ongoing operational spending remains aligned only with our reliable income, keeping our fiscal position stable.
EXPENDITURES
GENERAL FUND
WHERE THE MONEY COMES FROM
WHERE THE MONEY GOES
WHERE THE MONEY COMES FROM
WHERE THE MONEY GOES
GRANTS FUND
WHERE THE MONEY COMES FROM
WHERE THE MONEY GOES
SPECIAL REVENUE FUND
WHERE THE MONEY COMES FROM
WHERE THE MONEY GOES
CAPITAL PROJECTS
WHERE THE MONEY COMES FROM
WHERE THE MONEY GOES
COUNTY BUDGET AT A GLANCE
Calvert County operates on a fiscal year that begins on July 1 and concludes on June 30. Each year, the Department of Finance & Budget produces five primary budget documents covering both operating and capital expenditures:
1. The Staff Recommended Operating and Capital Budget
2. The Commissioners Operating Budget
3. The Commissioners Capital Budget
4. The Adopted Operating Budget
5. The Adopted Capital Budget
County Government and state leaders and residents both play a part in the budget process. The county is responsible for proposing, refining and adopting the budget each year. Input from county residents is vital to the budget process and public feedback in how services are prioritized and delivered is welcome.
Written comments may be submitted by emailing: BudgetTeam@calvertcountymd.gov or sent via mail to: The Department of Finance & Budget 150 Main St. Prince Frederick, MD 20678.
VIEW THE BUDGET BOOKS ONLINE
Scan the QR code or visit www.calvertcountymd.gov/FY27Budget to view the Adopted Recommended Budget book online.
COUNTY BUDGET HIGHLIGHTS
The county has received the Certificate of Achievement in Financial Reporting and the Distinguished Budget Presentation Award for 24 years in a row.
The General Fund budget for FY 2027 begins July 1, 2026, totaling $420 million for expenditures and revenues. This funding focuses on general government, education, public safety, capital investments and maintaining a high level of service to our community.
THE FY 2027 ADOPTED BUDGET INCLUDES:
$169 million in operating funding for Calvert County Public Schools, exceeding the State of Maryland’s MOE requirement by approximately $9 million, reinforcing the county’s strong commitment to public education.
Enterprise Funds supporting essential services, including $12 million for Water & Sewer and $17 million for Solid Waste & Recycling operations.
Invests $10 million in road paving and transportation infrastructure, improving safety, connectivity and the daily quality of life for residents across the county.
$12 million in prior-year fund balance appropriated to support the pay-as-you-go component of the Capital Improvement Plan (CIP).
A total FY 2027 capital budget of $89 million, prioritizing school construction, facility renovations and critical infrastructure improvements.
Establishment of two special revenue funds:
• One to properly account for AMOSS grant funding supporting volunteer fire departments.
• One to segregate revenues and expenditures associated with the EMS Cost Recovery Program.
The six-year Capital Improvement Plan (CIP) for FY 2027-FY 2032 totals $579 million and outlines the county’s long-term capital investments. Education projects including school construction, renovations and systemic repairs, represent the largest share of the plan at $183 million.
2.7% COLA and one step increase for eligible Calvert County Government employees as well as wage adjustments as part of the FOP negotiations.
Approximately $3 million for snow removal operations to support timely response efforts and ensure safety throughout the winter season.
New staffing positions for six School Resource Officers, reflecting the county’s continued commitment to student safety and overall public safety.
FUND BALANCE
When we calculate available fund balance, we include committed, assigned and unassigned funds. The committed portion is set aside for stabilization. We do not include nonspendable or restricted funds in this calculation, since those funds are set aside for specific purposes and cannot be easily changed.
CURRENT STATUS OF FUND BALANCE
$145,015,188 Available Fund Balance
Committed
$35,271,631
Assigned $5,000,000
Unassigned $104,743,557
CREDIT RATING CONSIDERATIONS
$389,643,338 FY 2026 General Fund Revenue
• Retaining the county’s AAA bond rating across all three bond rating agencies remains a top priority. Calvert County is among a select group of jurisdictions nationwide to maintain an AAA rating comparable to an individual credit score of 800.
• There are three bond rating agencies, Moody’s, Standard & Poors and Fitch. Of the three, Moody’s minimum benchmark is the highest at a 35% fund balance ratio.
DEBT AFFORDABILITY
AVERAGE HOUSEHOLD:
A household budget recommends you should spend no more than about 36 cents of every dollar you earn on debt—like your mortgage, car payment or credit cards. If you earn $1,000 a month, about $360 or less should go toward paying off debt. The rest should be used for expenses such as groceries, utilities, savings and everyday living.
CALVERT COUNTY:
Currently, the county takes a very cautious approach to debt. We’ve set our own limit at 9.5 (approximately 9 cents) of every dollar going toward debt, which helps ensure we’re not passing large financial burdens on to future generations.
In reality, we’re well below that limit. Currently, we’re only using about 5.2 cents of every dollar for debt—about half of what we allow ourselves. HOUSEHOLD
The county is limited in how much debt it can take on. By law, our total debt cannot exceed 1.8% of the total assessed property value in Calvert County. Right now, we are at 1.7%, which means we are below the limit and still have capacity if needed. CALVERT COUNTY
