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FY2027 Budget
TOWN OF CENTREVILLE
FISCAL YEAR 2027
DRAFT
GENERAL FUND
OPERATING BUDGET/ $13 PUT
REVENUES
Property Taxes $ 4,171,183
Local Income Taxes 2,334,619
Intergovernmental Revenue 491,927
Licenses and Permits 122,000
Charges for Services 439,251
Miscellaneous Revenue
Other 366,408
Investment Earnings 75,050
Subtotal Revenues $ 8,000,438
TOTAL REVENUES $ 8,000,438
EXPENSES
A10 Legislative $ 57,777
A70 Planning & Zoning 59,450
A81 Municipal Buildings 47,040
A92 General Government 2,053,905
B10 Public Safety 2,427,228
B22 Emergency Services 75,000
C11 Roads 2,106,886
C22 Solid Waste 452,000
D10 Parks & Recreation 135,375
H40 Main Street 65,000
H60 Cemetery 55,453
H90 Watershed 18,250
Cost Transfer to Enterprise Funds -
Net of Redspeed Revenues/Expenses 15,000
Compensatory hours payout 8,000
Capital Projects 35,000
$ 7,611,364
Debt Service
A81 Municipal Buildings -
C11 Roads 224,091
D10 Park/Marina 27,697
251,788
Transfer to Fund Balance $ 1 37,286
TOTAL EXPENSES $ 8,252,226
FY27 Proposed Budget - DRAFT
Page 1 3/25/2026

FY2027 Budget
TOWN OF CENTREVILLE
FISCAL YEAR 2027
DRAFT
ENTERPRISE FUND
OPERATING BUDGET/ $13 PUT
REVENUES
Usage Charges
Sewer $ 1,772,123
Water 1,570,234
Allocation Fees
Sewer -
Water -
Farm Revenue
Farm Rent 40,000
Service Charges
Equipment & Installation 6,200
Late Penalties & Fines 70,400
Other Miscellaneous 75,000
3,533,957
TOTAL REVENUES $ 3,533,957
Project Management (ARPA) 50,000
Sewer $ 1,340,583
Water 1,315,780
Farm 83,910
General Insurance -
Cost Transfer from General Fund -
2,790,272
Compensatory hours payout
Capital Projects -
Debt Service
Sewer $ 368,500
Water 368,500
7 37,000
Transfer to Fund Balance 6,685
TOTAL EXPENSES $ 3,533,957
FY27 Proposed Budget - DRAFT
Page 2 3/25/2026

FY2027 Budget
Town of Centreville
FY2027 Operating Budget
Proposed Revenues
General Fund
Difference
Between FY26
Budget & FY27
FY26 Actual as of Projected
Account Description Dept FY24 Actual FY25 Actual 03/16/2026 FY26 Budget FY27 Budget Revenues
Property Taxes
1-000-4110-0000 Real property 3 ,437,065 3,645,490 3,837,211 3,913,944 4,171,183 257,239
1-000-4120-0000 Public Utility Taxes 1 ,165,850 1,327,586 1,355,419 1,286,065 1,355,419 69,354
Subtotal Property Taxes 4 ,602,916 4,973,076 5,192,630 5,200,009 5,526,602 326,593
Local Income Taxes
1-000-4200-0000 Local Income Taxes 970,641 1,321,712 693,484 979,200 979,200 -
Subtotal Local Income Taxes 970,641 1,321,712 693,484 979,200 979,200 -
Subtotal Local Income taxes and PUT 2 ,136,491 2,649,298 2,048,903 2,265,265 2,334,619 69,354
Intergovernmental Revenues
1-000-4690-0000 Other State Grants 6,500 -
1-000-4690-DNR0 Other State Grants -
1-000-4690-FAC0 Other State grants 9,500 12,750 -
1-B10-4611-MSPP B10 Public safety- Police 102,064 106,118 41,410 102,064 102,064 -
1-B10-4690-0000 B10 -
1-B10-4690-LGIT B10 LGIT - Grants - 5,000 5,000 -
1-B10-4690-MDOT B10 DOT Inspections MDOT - 5,000 5,000 -
1-B10-4690-SBSE B10 Other State Grants - OT Patrols -
1-C11-4621-0000 C11 Highway User Tax 271,633 196,800 237,520 366,505 379,863 13,358
1-000-4799-0000 Payments in Lieu of Taxes - - - 7,672 - (7,672)
Total Intergovernmental Revenues 373,697 318,918 291,680 486,241 491,927 5,686
Licenses & Permits
1-000-4430-0000 Amusement 2,755 1 91 1 98 5 00 5 00 -
1-000-4440-0000 License Distribution 10,003 12,569 1,841 9,000 9,000 -
1-000-4470-0000 Permit Fees 52,487 41,873 27,448 60,000 60,000 -
1-000-4480-0000 Franchise fees 47,032 43,800 41,780 50,000 50,000 -
1-000-4489-TREE Tree Fund - 5,100
1-000-4490-0000 Other Licenses, Fees 566 5,406 1 15 2,500 2,500 -
Total Licenses & Permits 112,843 108,940 71,382 122,000 122,000 -
Charges for Services
1-C22-5430-0000 C22 Landfill Tipping Fees 396,041 405,757 208,564 401,700 413,751 12,051
1-000-5110-0000 Subdivision and Site Plan Fees 5,040 19,293 5,861 11,000 11,000 -
1-000-5111-0000 Zoning Appeal Board 600 1,200 2,650 1,000 1,000 -
1-000-5120-0000 Engineering and Inspection Fees 7,727 16,656 7,433 12,500 12,500 -
FY27 Proposed Budget - DRAFT
Page 3 3/25/2026

FY2027 Budget
Difference
Between FY26
Budget & FY27
FY26 Actual as of Projected
Account Description Dept FY24 Actual FY25 Actual 03/16/2026 FY26 Budget FY27 Budget Revenues
1-000-5320-0000 Parking Meters 2,476 - -
1-000-5730-0000 Fines and Forfeitures 121 3 10 4 70 7 50 7 50 -
1-000-5731-0000 7 5 - - - 2 50 2 50 -
Total Other Services 412,006 443,215 224,977 427,200 439,251 12,051
Miscellaneous revenue
Other
1-000-5100-SURP * Revenue Health Surplus 57,242 96,072 -
1-000-5130-0000 Marina Revenue 16,490 14,676 3,686 12,500 12,500 -
1-B10-5240-0000 B10 Police Reports 700 5 80 1,530 5 00 5 00 -
1-B10-5735-REDS B10 26,560 22,200 22,080 14,090 30,000 30,000 -
1-A81-5820-105N A81 97,611 106,872 129,269 59,288 100,000 100,000 -
1-D10-5820-0000 D10 20,392 19,194 15,231 10,968 16,500 16,500 -
1-000-5830-XMAS 1,000 1,500 1,500 -
1-B10-5830-NNOE B10 2 50 2 00 2 00 -
1-H40-5830-0000 Contributions and Donations 32,942 15,629 10,117 12,000 12,000 -
1-000-5850-0000 Other Miscellaneous Revenues 102,711 5,406 1,107 12,000 12,000 -
1-000-5850-CSTX Cannabis Sales Tax Distribution 22,533 4,402 30,000 - (30,000)
1-A92-5850-0000 A92 Miscellaneous Revenue -
1-B10-5850-0000 B10 Miscellaneous Revenues 9,645 25,000 9,978 2,000 2,000 -
1-C11-5850-0000 C11 Misc Revenue - Highway and Streets 189 -
1-H40-5850-MNST H40 Miscellaneous revenue - Main Street 13,855 10,026 7,828 17,000 17,000 -
Mgr Program
1-H40-5850-FRMR H40 Miscellaneous revenue - Farmers - - - 1,100 - (1,100)
Market
1-H40-5850-MSIP H40 COAG Main Street Improvement 14,493 30,726 25,000 25,000 25,000 -
Grant
1-H60-5850-0000 H60 Other Miscellaneous Revenues -
1-H60-5851-0000 H60 Sale of Space 5,000 9,230 5,400 12,000 12,000 -
3-000-5851-0000 Fund 3 Sale of Space 5,000 9,230 5,400 12,000 12,000 -
1-H60-5852-0000 H60 Opening Graves 16,180 28,688 11,250 33,000 35,000 2,000
1-H60-5853-0000 H60 Monument/Marker Fees 1,380 1,840 1,300 1,500 1,500 -
1-000-5860-0000 Copies/Notary/Materials 1 0 8 11 1 00 1 00 -
1-000-5990-0000 Development Fees - 15,000 15,000 -
1-A81-5990-0000 A81 Parking QAC PWA 57,377 58,754 60,164 60,164 61,608 1,444
Subtotal Miscellaneous Other Revenue 481,479 495,227 231,519 394,064 366,408 ( 27,656)
Investment Earnings
1-000-5810-0000 Investment Earnings 3 2 41 24 50 50 -
1-000-5810-ICS0 Investment Earnings - ICS 393,566 353,959 191,451 75,000 75,000 -
Total Investment Earnings 393,598 354,001 191,476 75,050 75,050 -
Subtotal Operating Transfers (400,000) - - - - -
Total 6 ,947,179 8,015,090 6,897,148 7,683,764 8,000,438 316,674
FY27 Proposed Budget - DRAFT
Page 4 3/25/2026

FY2027 Budget
Town of Centreville
FY2026 Operating Budget
Department -Legislative
General Fund
Difference
Between FY26
FY26 Actual Budget & FY27
as of Proposed
Account Description FY24 Actual FY25 Actual 03/16/2026 FY26 Budget FY27 Budget Budget
Expenses
1-A10-6210-0000 Legislative Expense-(Centreville Dollars/Volunteer
4,571 5,445 916 5,000 8,000 3,000
Dinner)
1-A10-6220-QATV QAC TV for Council meetings 1,350 3,450 3,300 3,600 3,600 -
1-A10-6610-0000 Donations/Appropriations 750 1,000 100 1,000 1,000 -
1-A10-7010-0000 Salaries 23,277 22,500 10,875 22,500 22,500 -
1-A10-7010-FAML - FAMLI 600 - 51 51
1-A10-7110-0000 Pension Expense 380 878 899 21
1-A10-7110-ADMN Pension admin expense 150 (150)
1-A10-7120-0000 Workers' Comp Insurance 1,073 503 694 694 446 (248)
1-A10-7130-0000 Health Insurance (5) -
1-A10-7130-FSA0 Flexible Spending Admin fees 60 80 35 60 60 -
1-A10-7210-0000 Payroll Taxes- FICA 1,586 1,256 801 1,721 1,721 -
1-A10-7310-0000 Dues and Subscriptions 5,246 5,000 5,100 5,700 5,700 -
1-A10-7420-0000 Advertising 1,393 3,000 3,000 -
1-A10-7440-0000 Contract Services
1-A10-7530-0000 Legal Fees 3,534 629 510 3,500 3,500 -
1-A10-7810-0000 Telephone-Communications - -
1-A10-8510-0000 Convention, Meetings 1,400 2,700 370 3,800 3,800 -
1-A10-8520-0000 Lodging, Food and Travel 2,841 3,584 3,500 3,500 -
Total 47,081 47,127 22,695 55,103 57,777 2 ,674
FY27 Proposed Budget - DRAFT
Page 5 3/25/2026

FY2027 Budget
Town of Centreville
FY2027
Operating Budget
Department -Planning and
Zoning
General Fund
Difference
Between FY26
FY26 Actual Budget & FY27
as of Proposed
Account Description FY24 Actual FY25 Actual 03/16/2026 FY26 Budget FY27 Budget Budget
Expenses
1-A70-6210-0000 Operations/Planning Expense - 2 09 2 83 4 00 4 00 -
1-A70-6220-QATV - - -
1-A70-6410-0000 Planning Commission Expense - 5 0 2 50 2 50 -
1-A70-6420-0000 Board of Appeals Expense ( 300) - 2 00 2 00 -
1-A70-7140-0000 Safety/Education Training - - 1 ,500 1 ,500 -
1-A70-7310-0000 Dues & Subscriptions - 1 50 1 00 3 00 200
1-A70-7420-0000 Advertising for Planning 1 01 1 08 2 15 3 00 3 00 -
1-A70-7440-0000 Contract Services 4 5,397 4 9,873 1 0,295 1 0,000 1 0,000 -
1-A70-7440-BB00 Contract Services - Reimbursable 7 ,688 1 5,826 2 2,846 -
1-A70-7440-MDIA MDIA Contract Services 1 2 3,083 1 2,120 7 ,156 2 5,000 2 5,000 -
1-A70-7530-0000 Legal Fees 2 8 ,000 1 5,878 1 3,209 8 ,000 2 0,000 12,000
1-A70-7530-BB00 Legal Fees - Reimbursable 2 ,246 3 ,937 1 ,250 -
1-A70-8520-0000 Lodging, Food, Travel & Meetings - 1 ,193 2 90 1 ,000 1 ,500 500
Total 86,215 99,344 55,544 46,750 59,450 12,700
Footnote
1 - MDIA is for inspections and is a passthrough to developers,
residents, etc.
2 - Increase reflects a realignment with actual YTD spending trends
and historical expenditure patterns from the previous fiscal year
FY27 Proposed Budget - DRAFT
Page 6 3/25/2026

FY2027 Budget
FY27 Proposed Budget - DRAFT
Page 7 3/25/2026

FY2027 Budget
Town of Centreville
FY2027 Operating Budget
Department -105 N Liberty
General Fund
Difference
FY26 Actual Between FY26
as of Budget & FY27
Account Description FY24 Actual FY25 Actual 03/16/2026 FY26 Budget FY27 Budget Proposed Budget
Expenses
1-A81-6212-105N Property Taxes 11,375 11,375 1 1,717 1 3,500 1 2,500 (1,000)
1-A81-7440-0000 Contract Services -
1-A81-7440-105N Contract Services-105 N. Liberty 13,100 14,300 6,600 1 3,500 1 3,500 -
1-A81-8020-0000 Electricity - 1,500 - (1,500)
1-A81-8020-SPLY Electricity, Supply - 1,500 - (1,500)
1-A81-8021-0000 Heating 3,742 1 85 825 3,750 2,750 (1,000)
1-A81-8022-0000 Water and Sewer - 7,245 7,300 55
1-A81-8110-0000 Repairs and Maintenance 31,316 19,824 6,471 2 0,000 1 0,000 (10,000)
1-A81-8750-105N Liability Insurance 628 6 46 701 900 990 90
Total 60,161 46,331 26,314 61,895 47,040 (14,855)
FY27 Proposed Budget - DRAFT
Page 8 3/25/2026

FY2027 Budget
Town of Centreville
FY2027 Operating Budget
Department -Administration
General Fund
Difference
Between FY26 &
FY26 Actual as FY27 Proposed
Account Description FY24 Actual FY25 Actual of 03/16/2026 FY26 Budget FY27 Budget Budget
Expenses
1-A92-6210-0000 Operating Supplies 14,159 12,345 3,544 11,550 11,550 -
1-A92-6210-EVNT Special Events 9,999 3,814 17,077 50,000 7,500 (42,500)
1-A92-6620-0000 Community Grant Passthrough 5,000 7,750 -
1-A92-7010-0000 Salaries 1 7 79,209 908,139 637,039 1,017,291 1,147,169 129,878
1-A92-7010-EOSP End of service payout 33,277 -
1-A92-7010-FAML - FAMLI 2 600 - 2,575 2,575
1-A92-7011-0000 Supplement per Employment Agreement -
1-A92-7030-0000 Salaries- Overtime 3 5,727 10,150 7,142 4,400 6,500 2,100
1-A92-7110-0000 Pension Expense 4 49,873 62,967 83,779 83,754 110,247 26,493
1-A92-7110-ADMN Pension Expense - MSRPS Admin Fee 1,921 801 1,100 (1,100)
1-A92-7120-0000 Workers' Comp Insurance 2,012 1,230 1,977 1,977 728 (1,249)
1-A92-7130-0000 Health Insurance 1 56,692 182,339 143,942 260,797 254,960 (5,837)
1-A92-7130-LIFE Life Insurance 8,764 8,959 7,015 8,803 10,639 1,836
1-A92-7130-HRA0 Health Deductible Agreement 16706 16,965 17,203 22,100 19,500 (2,600)
1-A92-7130-RET0 Retiree Stipend 2,887 1,790 1,819 7,500 7,200 (300)
1-A92-7130-FSA0 Flexible Spending Admin Fees 360 510 3,577 360 360 -
1-A92-7130-PCOR PCORI fees paid to United States Treasury 123 168 177 200 200 -
1-A92-7140-0000 Safety/Education/Training 6,255 9,081 4,011 10,000 10,000 -
1-A92-7190-0000 Employee Expense 2,504 204,163 3,000 3,000 -
1-A92-7210-0000 Payroll Taxes- FICA 57,032 68,173 46,777 99,615 88,256 (11,359)
1-A92-7215-0000 Payroll Taxes - SUTA -
1-A92-7310-0000 Dues and Subscriptions 1,864 3,174 410 1,200 2,200 1,000
1-A92-7420-0000 Advertising 1,436 3,254 1,232 5,000 5,000 -
1-A92-7440-0000 Contract Services-Professional Fees 36,114 102,833 61,327 125,000 100,000 (25,000)
1-A92-7440-YMCA YMCA membership fees 7,611 7,611
1-A92-7440-SFTW Software 56,596 70,923 64,221 105,000 105,000 -
1-A92-7440-GRNT Grant Writer 1,565 3,314 374 5,000 - (5,000)
1-A92-7520-0000 Accounting & Audit Fees 11,745 11,118 13,010 15,000 15,000 -
1-A92-7530-0000 Legal Fees 20,041 16,142 13,533 25,000 20,000 (5,000)
1-A92-7540-0000 Merchant and Credit Card Fees -
1-A92-7740-CC00 Computer Supplies and Maintenance 1,885 7,152 1,334 7,500 7,500 -
1-A92-7810-0000 Telephone/Internet 12,523 11,521 8,289 8,000 9,000 1,000
1-A92-7910-0000 Postage 2,034 4,270 2,997 3,200 3,500 3 00
1-A92-8020-0000 Electricity 1,304 1,097 1,041 1,400 1,610 2 10
1-A92-8020-EDTS - Economic Development Charging Station 1,747 2,206 2,023 2,700 2,970 2 70
1-A92-8020-SPLY Electricity, Supply 1,306 1,336 1,361 942 1,036 94
1-A92-8020-SPTS - Economic Development Charging Station Supply 792 1,328 1,275 785 864 79
1-A92-8021-0000 Heating 1,126 1,274 3,000 3,000 -
FY27 Proposed Budget - DRAFT
Page 9 3/25/2026

FY2027 Budget
Difference
Between FY26 &
FY26 Actual as FY27 Proposed
Account Description FY24 Actual FY25 Actual of 03/16/2026 FY26 Budget FY27 Budget Budget
1-A92-8110-0000 Repairs and Maintenance 1,052 454 108 2,500 2,500 -
1-A92-8190-0000 Repair & Maintenance-Vehicle -
1-A92-8191-0000 Vehicle Fuel/Oil -
1-A92-8510-0000 Convention, Meetings 5 4,199 3,799 1,202 3,000 5,000 2,000
1-A92-8520-0000 Lodging and Travel 5 6,357 10,781 5,435 7,500 10,000 2,500
1-A92-9120-0000 Bank Fees 1,015 395 315 400 400 -
1-000-8750-0000 Liability Insurance 53,830 60,423 57,847 64,846 71,331 6,484
Total 1,648,206 1,417,851 1,969,421 2,053,905 84,484
Cost Transfer to Enterprise Fund
1-A92-7010-ALLO Salaries - Allocation of Cost - 1 - -
1-A92-7030-ALLO Salaries - OT Allocation of Cost ( 1,088) - - -
1-A92-7110-ALLO Pension Expense - Allocation of Cost - 1 ( 9,475) - -
1-A92-7120-ALLO Worker's Comp Insurance - Allocation of Cost (382) - -
1-A92-7130-ALLO Health & Life Ins - Allocation of Cost - 1 (31,246) - - -
1-A92-7210-ALLO Payroll Taxes - FICA - Allocation of Cost - 1 (10,836) - - -
Total Cost Transfer to Enterprise Fund (53,027) - - - -
Footnote
1 - Increase based on proposed April 1, 2026 Paypoint HR
Recommended Salary Scale, 1st phase 40th Percentile Market rates (2nd
phase FY28 to 50th Percentile), and 3% Mid-Year COLA - Added
EDM/remove Mainstreet Manager
2 - Expenditure increase reflects the mid-fiscal year implementation of
the Maryland Family and Medical Leave Insurance (FAMLI) program.
Effective January 1, 2027, the employer is responsible for a state-
mandated contribution of 0.45% of covered wages (representing 50% of
the total 0.9% program rate) for all qualifying employees
3 - Overtime increase is based on year-to-date (YTD) spending trends for
the current fiscal year, reflecting annualized projections of actual
operational requirements
4 - Personnel cost increases are attributable to a state-mandated
adjustment in the MSRPS pension employer contribution rate
5 - Increase for attendance costs for MML, IOFM, HR conferences
FY27 Proposed Budget - DRAFT
Page 10 3/25/2026

FY2027 Budget
Town of Centreville
FY2027 Operating Budget
Department -Police
General Fund
Difference
Between FY26
FY26 Actual as of Budget & FY27
Account Description FY24 Actual FY25 Actual 03/16/2026 FY26 Budget FY27 Budget Proposed Budget
Expenses
1-B10-6210-0000 Operating Supplies/Equipment 15,777 4 9,005 18,742 30,000 30,000 -
1-B10-6210-CPK9 K9 expenses 32 1 2,124 15,158 15,000 10,000 ( 5,000)
1-B10-6210-EVE0 Special Events 1,881 7,780 5,935 7,500 7,500 -
1-B10-6210-LGIT LGIT Grant Money Expenses 23,868 -
1-B10-6210-METR Meters Operating Supplies - -
1-B10-6430-0000 Parking Study - -
1-B10-6510-0000 Crime Prevention - 3,000 1,500 ( 1,500)
1-B10-6530-0000 Emergency Management 205 - 1,500 1,000 (500)
1-B10-7010-0000 Salaries 1 926,556 1,094,248 689,195 1,086,095 1,169,307 83,212
1-B10-7010-FAML - FAMLI 2 600 - 2,625 2,625
1-B10-7011-0000 Supplement per employment agreement -
1-B10-7030-0000 Salaries- Overtime 86,045 102,977 74,177 83,000 83,000 -
1-B10-7031-0000 Salaries- Overtime Reimbursable 161 1 0,660 2,755 -
1-B10-7110-0000 Pension Expense 3 238,196 307,375 345,974 395,497 419,011 23,514
1-B10-7110-ADMN Pension Expense - MSRPS Admin Fee 1,921 1,740 2,050 ( 2,050)
1-B10-7120-0000 Workers' Comp Insurance 105,097 6 4,252 93,496 93,496 78,634 (14,862)
1-B10-7130-0000 Health Insurance 4 272,519 181,221 255,863 287,594 31,731
1-B10-7130-Life-Life Insurance 9,811 1 0,228 7,893 11,922 9,939 ( 1,983)
1-B10-7130-FSA0 Flex Spending Accounts 110 195 794 120 120 -
1-B10-7130-HRA0 Health Deductible Reimbursement 18220 17,352 17,126 27,500 29,900 2,400
1-B10-7130-RET0 Retiree Stipend 1,327 1,230 459 7,200 4,800 ( 2,400)
1-B10-7140-0000 Safety, Education, and training 3,643 5,305 794 5,000 5,000 -
1-B10-7150-0000 Uniforms/Clothing 12,422 2,740 8,652 15,000 15,000 -
1-B10-7151-0000 Uniforms/Cleaning 3,516 2,740 684 5,400 3,000 ( 2,400)
1-B10-7190-0000 Employee Expense 135 827 360 1,000 1,000 -
1-B10-7210-0000 Payroll Taxes- FICA 74,355 9 2,966 56,948 112,779 95,801 (16,978)
1-B10-7310-0000 Dues and Subscriptions 150 283 220 500 500 -
1-B10-7420-0000 Advertising 383 230 1,000 500 (500)
1-B10-7440-0000 Contract Services 62,992 4 0,088 28,797 40,000 40,000 -
1-B10-7440-SFTW Software 628 6,297 15,000 15,000 -
1-B10-7440-YMCA YMCA membership fees 9,823
1-B10-7445-REDS Redspeed Fees 12,550 8,910 5,364 25,000 15,000 (10,000)
1-B10-7530-0000 Legal Fees 1,105 - 153 5,000 3,000 ( 2,000)
1-B10-7710-0000 Office Supplies/Printing 1,185 672 120 3,000 1,500 ( 1,500)
1-B10-7810-0000 Telephone/Communications 13,771 15,786 13,455 13,000 (455)
FY27 Proposed Budget - DRAFT
Page 11 3/25/2026

FY2027 Budget
Difference
Between FY26
FY26 Actual as of Budget & FY27
Account Description FY24 Actual FY25 Actual 03/16/2026 FY26 Budget FY27 Budget Proposed Budget
1-B10-7910-0000 Postage 193 43 37 129 129 -
1-B10-8020-0000 Electricity 1,136 1,313 1,310 1,000 1,100 100
1-B10-8020-SPLY Electricity, Supply 2,891 2,249 2,707 1,500 1,650 150
1-B10-8110-0000 Repairs and Maintenance 21,612 5,894 2,772 7,000 7,000 -
1-B10-8190-0000 Repair & Maintenance-Vehicle 35,257 2 4,669 11,109 22,000 22,000 -
1-B10-8191-0000 Gas, Oil - Vehicles 38,561 3 7,987 22,171 38,295 38,295 -
1-B10-8510-0000 Convention, Meetings - - - 4,000 2,000 ( 2,000)
1-B10-8520-0000 Lodging, Food and Travel 88 - 4,000 2,000 ( 2,000)
Total 1 ,907,080 1 ,617,436 2 ,339,801 2 ,427,228 86,104
Footnote
1 - Increase based on proposed April 1, 2026 Paypoint HR
Recommended Salary Scale, 1st phase 40th Percentile Market rates
(2nd phase FY28 to 50th Percentile), and 3% Mid-Year COLA
2 - Expenditure increase reflects the mid-fiscal year
implementation of the Maryland Family and Medical Leave
Insurance (FAMLI) program. Effective January 1, 2027, the
employer is responsible for a state-mandated contribution of
0.45% of covered wages (representing 50% of the total 0.9%
program rate) for all qualifying employees
3 - Personnel cost increases are attributable to a state-mandated
adjustment in the Law Enforcement Officers’ Pension System
(LEOPS) employer contribution rate
4 - Increase in health insurance premiums is primarily driven by
claims, overall trend, changes in workforce composition, including
the filling of vacant positions and employee transitions to more
comprehensive coverage plans (14% across the board)
FY27 Proposed Budget - DRAFT
Page 12 3/25/2026

FY2027 Budget
Town of Centreville
FY2027 Operating Budget
Department -Goodwill
Volunteer Fire Company
General Fund
Difference
Between FY26
FY26 Actual as Budget & FY27
Account Description FY24 Actual FY25 Actual of 03/16/2026 FY26 Budget FY27 Budget Proposed Budget
Expenses
1-B22-6610-CAPL Goodwill Fire Co Reimbursable Grant 20,000 20,000 20,000 20,000 20,000 -
1-B22-6610-OPER Goodwill Fire Co Reimbursable Grant 15,000 15,000 15,000 15,000 15,000 -
1-B22-6615-CAPL EMS Reimbursable Grant 25,000 25,000 25,000 25,000 25,000 -
1-B22-6615-OPER EMS Reimbursable Grant 15,000 15,000 15,000 15,000 15,000 -
Total 75,000 75,000 75,000 75,000 75,000 -
FY27 Proposed Budget - DRAFT
Page 13 3/25/2026

FY2027 Budget
Townof Centreville
FY2027 Operating Budget
Department -Streets
Difference
Between FY26
FY26 Actual as Budget & FY27
Account Description FY24 Actual FY25 Actual of 03/16/2026 FY26 Budget FY27 Budget Proposed Budget
Expenses
1-C11-6122-0000 Street Lights 1 47,880 1 43,038 1 11,639 1 39,725 1 39,725 -
1-C11-6122-SPLY Street Lights Supply 27,566 24,123 19,267 18,630 18,630 -
1-C11-6123-0000 Snow Removal 2,152 11,953 31,941 11,550 20,000 8,450
1-C11-6210-0000 Operating Supplies 32,328 27,500 25,348 35,000 40,000 5,000
1-C11-6220-0000 Small Tools and Equipment 3,941 8,536 3,466 6,000 6,000 -
1-C11-6220-ALLO Small Tools and Equipment - Allocation of Cost -
1-C11-7010-0000 Salaries 1 5 86,175 6 40,448 3 33,893 5 76,151 7 14,510 1 38,359
1-C11-7010-FAML - FAMLI 2 600 - 1,602 1,602
1-C11-7010-EOSP Salary-End of Service Payout -
1-C11-7030-0000 Overtime Regular 18,313 15,595 15,225 18,000 18,000 -
1-C11-7110-0000 Pension Expense 3 38,086 45,523 47,121 50,524 66,332 15,808
1-C11-7110-ADMN Pension Expense - MSRPS Admin Fee 1,921 601 - 1,105 ( 1,105)
1-C11-7120-0000 Workers' Comp Insurance 38,676 21,549 30,189 31,788 32,298 510
1-C11-7130-0000 Health Insurance 4 1 16,735 1 49,192 93,879 1 54,275 2 72,472 1 18,197
1-C11-7130-LIFE Life Insurance 5,216 6,053 5,032 7,680 7,827 147
1-C11-7130-FSA0 Flex Spending Accounts 180 285 758 180 180 -
1-C11-7130-HRA0 Health Deductible Reimbursement 11,389 10,914 13,650 18,200 4,550
1-C11-7130-RET0 Retiree Stipend 3,622 2,263 1,408 9,600 7,200 ( 2,400)
1-C11-7140-0000 Safety/Education/Training 9,094 17,949 11,826 28,000 28,000 -
1-C11-7150-0000 Uniforms/Clothing 5 11,162 19,710 13,670 18,000 23,000 5,000
1-C11-7190-0000 Employee Expense 1,756 2,792 1,905 6,200 6,200 -
1-C11-7210-0000 Payroll Taxes- FICA 45,695 47,416 25,939 57,930 56,037 ( 1,893)
1-C11-7310-0000 Dues and Subscriptions - 283 170 630 630 -
1-C11-7420-0000 Advertising 1,170 545 895 2,000 2,000 -
1-C11-7440-0000 Contract Services 50,337 54,618 19,717 60,000 60,000 -
1-C11-7440-EQRE Equipment Rentals 44 3,915 902 5,000 5,000 -
1-C11-7440-SFTW Software -
1-C11-7440-YMCA YMCA membership fees 6,580
1-C11-7440-SIDE Sidewalk Refurbishment & Maintenance -
1-C11-7440-STRE Streets, Curbing, Pothole Repair (HUR) * 2 14,993 1 45,514 1 25,057 3 66,505 3 79,863 13,358
1-C11-7440-TREE Contract Services - Trees - 15,000 5,000 ( 10,000)
1-C11-7450-SIDE Sidewalk Revolving Fund Multi-Year 24,950 50,000 50,000 -
1-C11-7440-TEMP Temporary Employees -
1-C11-7530-0000 Legal Fees 2,988 187 1,500 1,500
1-C11-7710-0000 Office Supplies 1,209 1,536 1,676 1,050 2,000 950
1-C11-7740-CC00 Computer Supplies and Maintenance 2,095 3,898 2,000 2,500 500
1-C11-7810-0000 Telephone/Internet 3,714 4,253 3,286 4,000 4,000 -
1-C11-8020-0000 Electricity 1,849 1,823 1,580 3,750 3,000 (750)
1-C11-8020-SPLY Electricity, Supply 1,104 3,113 1,074 4,000 4,600 600
FY27 Proposed Budget - DRAFT
Page 14 3/25/2026

FY2027 Budget
Difference
Between FY26
FY26 Actual as Budget & FY27
Account Description FY24 Actual FY25 Actual of 03/16/2026 FY26 Budget FY27 Budget Proposed Budget
1-C11-8021-0000 Heating 24,699 29,193 20,260 23,000 23,000 -
1-C11-8110-0000 Repairs and Maintenance 6 13,217 21,062 28,875 15,000 23,000 8,000
1-C11-8190-0000 Repair & Maintenance-Vehicle 14,430 23,859 14,068 15,000 15,000 -
1-C11-8191-0000 Gas, Oil - Vehicles 18,896 13,828 10,054 20,000 20,000 -
1-C11-8510-0000 Convention, Meetings 3,554 2,675 10,000 8,000 ( 2,000)
1-C11-8520-0000 Lodging, Food and Travel 12,028 8,002 12,000 15,000 3,000
Total Expenses 1,517,923 1,050,560 1,792,923 2,106,886 3 07,383
Cost Transfer to Enterprise Fund
1-C11-7010-ALLO Salaries - Allocation of Cost (111,373) - -
1-C11-7030-ALLO Salaries - OT Allocation of Cost ( 3,479) - - -
1-C11-7110-ALLO Pension Expense - Allocation of Cost ( 7,236) - -
1-C11-7120-ALLO Worker's Comp Insurance - Allocation of Cost ( 7,348) - -
1-C11-7130-ALLO Health Insurance - Allocation of Cost (23,033) - -
1-C11-7210-ALLO Payroll Taxes - FICA - Allocation of Cost ( 8,682) - - -
1-C11-6220-0000 Small tools & equipment -
Total Cost Transfer to Enterprise Fund (161,151) - - - -
Debt
1-C11-8920-CDA0 Debt Payments 2007 CDA LGIF -
1-C11-8920-CDA0 Debt Payments 2007 CDA LGIF - Refinance -
1-C11-8921-CDA0 Debt Payments 2012 CDA LGIF $ 512,987 $ 221,544 -
1-C11-8922-CDA0 Debt Payments 2016 CDA LGIF-2016 Road Improvements $ 3 2,934 $ 2 9,559 $ 2 7,959 $ 222,794 $ 224,091 1,297
Total Debt $ 545,921 $ 251,103 $ 2 7,959 $ 222,794 $ 224,091 1,297
* Highway User Revenue estimated from State of MD
** Safety, education, and training, uniforms & clothing, employee expense,
conventions/meetings, and lodging, food, and travel have had all budgets
moved from C21/C24 based on employees department
Footnote
1 - Increase based on proposed April 1, 2026 Paypoint HR Recommended
Salary Scale, 1st phase 40th Percentile Market rates (2nd phase FY28 to 50th
Percentile), and 3% Mid-Year COLA/ Includes 2 new FT positions
2 - Expenditure increase reflects the mid-fiscal year implementation of the
Maryland Family and Medical Leave Insurance (FAMLI) program. Effective
January 1, 2027, the employer is responsible for a state-mandated
contribution of 0.45% of covered wages (representing 50% of the total 0.9%
program rate) for all qualifying employees
3 - Personnel cost increases are attributable to a state-mandated adjustment
in the MSRPS pension employer contribution rate and the proposed 2
additional positions.
4 - Increase in health insurance premiums is primarily driven by claims,
overall trend, changes in workforce composition, including the filling of
vacant positions and employee transitions to more comprehensive coverage
plans - Also adding 2 new positions which are budgeted at the highest rate
5 -Increase in vendor costs for the upcoming FY
6 - Increase reflects a realignment with actual YTD spending trends and
historical expenditure patterns from the previous fiscal year
FY27 Proposed Budget - DRAFT
Page 15 3/25/2026

FY2027 Budget
Town of Centreville
FY2027 Operating Budget
Department -Waste Removal
General Fund
Difference
Between FY26
FY26 Actual as Budget & FY27
Account Description FY24 Actual FY25 Actual of 03/16/2026 FY26 Budget FY27 Budget Proposed Budget
Expenses
1-C22-6210-0000 Operating Supplies 1 ,226 - 2 21 5 ,000 1 ,000 (4,000)
1-C22-6310-0000 Landfill Fees 5,305 4,738 3,115 21,000 21,000 -
1-C22-7440-0000 Contract Services 371,973 368,369 248,134 409,500 20,000 ( 389,500)
1-C22-7440-RECY Recycling services 57,000 57,000
1-C22-7440-TRSH Trash services 298,000 298,000
1-C22-7440-YDWS Yard Waste services 55,000 55,000
1-C22-8191-0000 Gas, Oil - Vehicles -
Total 378,504 373,107 251,470 435,500 452,000 16,500
FY27 Proposed Budget - DRAFT
Page 16 3/25/2026

FY2027 Budget
Town of Centreville
FY2027 Operating Budget
Department -Parks and
Playgrounds
Difference
Between FY26
FY26 Actual as Budget & FY27
Account Description FY24 Actual FY25 Actual of 03/16/2026 FY26 Budget FY27 Budget Proposed Budget
Expenses
1-D10-6150-0000 Street Decorations 3 ,573 5 ,698 5 ,148 7 ,500 7 ,500 -
1-D10-6210-0000 Operating Supplies 3 ,976 2 ,701 1 ,953 7 ,000 7 ,000 -
1-D10-6210-WHAR Operating Supplies 5 19 1 ,613 1 ,856 2 ,625 2 ,625 -
1-D10-6212-WHAR Property Taxes 2 ,163 2 ,163 2 ,262 2 ,800 2 ,800 -
1-D10-6430-0000 Park Advisory Board (revolving account) 1 0,033 2 ,708 1 ,062 6 ,500 6 ,500 -
1-D10-6440-0000 Community Programs - -
1-D10-7440-0000 Contract Services 1 6 0,904 5 9,631 2 6,882 6 1,305 6 5,000 3 ,695
1-D10-7440-CBTG Chesapeake Bay Trust Grant -
1-D10-7440-PHRA Phragmites Eradication - 1 ,085 1 0,000 1 0,000 -
1-D10-7440-WHAR Contract Services 9 ,221 1 0,513 6 ,553 1 6,800 1 3,800 ( 3,000)
1-D10-8020-0000 Electricity 5 76 6 88 6 14 1 ,000 1 ,150 1 50
1-D10-8020-SPLY Electricity, Supply 3 1 1 2 48 5 00 5 75 7 5
1-D10-8020-SPWH Wharf Electricity, Supply 4 ,169 8 42 1 ,805 3 ,250 2 ,250 ( 1,000)
1-D10-8020-WHAR Electricity 2 ,665 2 ,170 1 ,594 3 ,250 2 ,250 ( 1,000)
1-D10-8021-WHAR Heating - -
1-D10-8110-0000 Repairs and Maintenance 2 ,308 1 6,173 2 ,775 3 ,150 3 ,500 3 50
1-D10-8110-WHAR Repairs and Maintenance 1 ,818 2 ,324 1 ,206 5 ,250 5 ,250 -
1-D10-8191-0000 Gas, Oil - Vehicles 2 ,848 1 ,986 1 ,451 5 ,175 5 ,175 -
Total 109,211 56,494 136,105 135,375 ( 730)
Debt
1-D10-8920-0000 Debt payments (Refinance Wharf Property)
1-D10-8922-CDA0 Debt Payments CDA LGIF 2016 Bond 2 5,550 2 7,382 3 ,456 2 7,536 2 7,697 1 60
Total 25,550 27,382 3,456 27,536 27,697 1 60
Footnote
1 - Increase in contracted costs with the current contractors
FY27 Proposed Budget - DRAFT
Page 17 3/25/2026

FY2027 Budget
Town of Centreville
FY2027 Operating Budget
Department -MainStreet
General Fund
Difference
Between FY26
FY26 Actual as Budget & FY27
Account Description FY24 Actual FY25 Actual of 03/16/2026 FY26 Budget FY27 Budget Proposed Budget
Expenses
1-H40-6210-0000 Operating Supplies 12
1-H40-6210-BUSI Downtown Appreciation Day-Special Events 5 00 2 ,397 8 56 2 ,500 2 ,500 -
1-H40-6210-COVD SERI Grant -
1-H40-6210-MICR Upper Shore Ag Micro Grant 2 ,600 -
1-H40-6210-MNST Operating Supplies 2 0,390 1 8,956 1 1,201 1 5,200 1 5,200 -
1-H40-6210-MSEV Mainstreet Events 2 0,233 1 9,128 6 ,104 1 3,100 1 3,100 -
1-H40-6210-MSIP MainStreet Improvement Grant 8 ,783 1 5,775 2 2,974 2 5,000 2 5,000 -
1-H40-6210-REGR Business Resilliency Grant 1 1,640 -
1-H40-6210-REST Project Restore -
1-H40-7310-0000 Dues and Subscriptions 6 0 6 3 0 3 00 3 00 -
1-H40-7440-0000 Contract Services 7 21 8 49 2 ,000 2 ,000 -
1-H40-7440-MNST Contract Services 4 ,733 1 ,088 6 00 4 ,600 4 ,600 -
1-H40-7440-SERI Seri Grant Expenses -
1-H40-8510-0000 Convention, Meetings 2 67 1 ,316 2 30 1 ,500 1 ,500 -
1-H40-8520-MNST Lodging, Travel 1 70 4 57 - 8 00 8 00 -
Total 70,096 59,972 41,995 65,000 65,000 -
Revenues
1-H40-5830-0000-Contributions and Donations 32,942 15,629 10,117 12,000 12,000 $ -
1-H40-5850-MNST-Mainstreet 13,855 10,026 7,828 17,000 17,000 $ -
1-H40-5850-MSIP COAG Main St Improvement Grant 30,726 25,000 25,000 25,000 $ -
Total H40 Revenue $ 4 6,797 $ 5 6,381 $ 4 2,945 $ 5 4,000 $ 5 4,000 $ -
FY27 Proposed Budget - DRAFT
Page 18 3/25/2026

FY2027 Budget
Town of Centreville
FY2027 Operating Budget
Department -Cemetery
General Fund
Difference
Between FY26
FY26 Actual as Budget & FY27
Account Description FY24 Actual FY25 Actual of 03/16/2026 FY26 Budget FY27 Budget Proposed Budget
Expenses
1-H60-6210-0000 Operating Supplies 648 155 1,100 550 (550)
1-H60-6430-0000 Cemetery Advisory Committee * - 5,070 1,678 2,600 2,750 150
1-H60-7440-0000 Contract Services 1 39,032 41,579 27,965 42,500 47,500 5 ,000
1-H60-7530-0000 Legal Fees 357 - 300 300 -
1-H60-8020-0000 Electricity 743 823 629 1,000 1,150 150
1-H60-8020-SPLY Electricity, Supply 105 138 101 350 403 53
1-H60-8021-0000 Heating -
1-H60-8110-0000 Repairs and Maintenance 442 1,453 932 1,100 2,000 900
1-H60-8190-0000 Repairs & Maintenance-Vehicle -
1-H60-8191-0000 Gas, Oil - Vehicles 649 - - 1,631 800 (831)
1-H60-8750-0000 Liability Insurance -
Total 41,620 49,575 31,305 50,581 55,453 4 ,872
Footnote
*Approved in FY21 to use 90% interest earned from Perpetual
Care Acct for Cemetery Advisory Committee
1 - Increase reflects a realignment with actual YTD spending trends
and historical expenditure patterns from the previous fiscal year
FY27 Proposed Budget - DRAFT
Page 19 3/25/2026

FY2027 Budget
Town of Centreville
FY2027 Operating Budget
Department -Watershed
General Fund
Difference
Between FY26
FY26 Actual as Budget & FY27
Account Description FY24 Actual FY25 Actual of 03/16/2026 FY26 Budget FY27 Budget Proposed Budget
Expenses
1-H90-6210-0000 Operating Supplies 23 0
1-H90-7010-0000 Salaries-Other 0
1-H90-7140-0000 Education, Training / Advertise - 1,000 1,000 0
1-H90-7210-0000 Payroll Taxes- FICA 0
1-H90-7440-0000 Contract Services 5 6 244 131 2,000 2,000 0
1-H90-7440-DNR0 Contract Services - DNR grant 0
1-H90-7530-0000 Legal 0
1-H90-7810-0000 Telephone 0
1-H90-8110-0000 Repairs and Maintenance 4,471 - 4,500 4,500 0
1-H90-8190-0000 Repairs & Maintenance-Vehicle (Street Sweeper) 1 5,710 14,709 6,000 7,500
1500
1-H90-8191-0000 Gas, Oil - Vehicles 1,574 1,010 401 3,250 3,250 0
1-H90-8750-0000 Liability Insurance 0
Total 11,811 15,985 532 16,750 18,250 1,500
Footnote
1 - Increase reflects the historical expenditure patterns from the
previous fiscal year/Anticipated maintanance for street sweeper
FY27 Proposed Budget - DRAFT
Page 20 3/25/2026

FY2027 Budget
Town of Centreville
FY2027 Operating Budget
Proposed Revenues
Enterprise Fund
Difference
Between FY26
Budget & FY27
FY26 Actual as of Projected
Account Description FY24 Actual FY25 Actual 03/16/2026 FY26 Revenue FY27 Revenue Revenues
Sewer Revenue
7-C21-5410-0000 Sewer 1 ,512,503 1,337,340 841,181 1,687,736 1,772,123 84,387
7-C21-5411-0000 Sewer Penalty -
7-C21-5452-0000 Sewer Connection Charge (1) 300 6 00 2 00 6 00 6 00 -
7-C21-5811-CDA0 CDA LGIF Interest Income Wastewater Collection -
7-C21-5820-0000 Farm Revenue -
7-C21-5850-0000 Other miscellaneous revenues 2,500 1,617 - -
7-C21-5900-CDA0 Sewer CDA LGIF Bond Proceeds -
7-C21-5999-0000 In-Kind Contribution Developer -
Total Sewer 1 ,515,303 1,339,557 841,381 1,688,336 1,772,723 8 4,387
Water Revenue
7-C24-5440-0000 Water 1 ,359,862 1,214,488 783,117 1,495,461 1,570,234 74,773
7-C24-5441-0000 Water Penalty 44,721 83,363 63,210 55,000 55,000 -
7-C24-5442-0000 Vacant Lots (2) 10,550 8,950 4,600 12,400 12,400 -
7-C24-5450-0000 Other Water Charges 1,905 8,528 4,250 3,000 3,000 -
7-C24-5451-0000 Meter Equipment (1) 1,993 18,467 10,958 5,000 5,000 -
7-C24-5452-0000 Water Connection Charge (1) 300 6 00 2 00 6 00 6 00 -
7-C24-5453-0000 I&I Study Charge -
7-C24-5811-CDA0 CDA LGIF Interest Income Water Treatment -
7-C24-5811-CDA1 CDA LGIF Interest Income Water Distribution -
7-C24-5820-0000 Rent Revenue -
7-C24-5850-0000 Other miscellaneous revenues 6,562 1 50 1,800 -
7-C24-5870-0000 USDA CRP Revenue -
7-C24-5900-0000 Long Term Debt Proceeds -
7-C24-5900-CDA0 Long Term Debt Proceeds -
7-C24-5999-0000 In-Kind Contribution Developer -
Total Water 1 ,425,893 1,334,546 868,135 1,571,461 1,646,234 7 4,773
FY27 Proposed Budget - DRAFT
Page 21 3/25/2026

FY2027 Budget
Difference
Between FY26
Budget & FY27
FY26 Actual as of Projected
Account Description FY24 Actual FY25 Actual 03/16/2026 FY26 Revenue FY27 Revenue Revenues
7-C26-5120-0000 Sewer Allocation Fees 27,766 52,062 164,863 36,877 ( 36,877)
7-C27-5121-0000 Water Allocation Fees 16,310 30,582 91,746 21,662 ( 21,662)
7-C25-5870-0000 Farm Revenue other than sale of crop 59,000 54,575 59,000 40,000 ( 19,000)
7-C25-5870-CRP0 Rental Revenue - USDA CRP Payment -
7-000-5730-0000 Other fines and forfeitures 5 0 1 00 50 (50)
7-000-5735-0000 Merchant Acct Admin Fees -
7-000-5810-0000 Investment Earnings 266,002 251,937 186,873 75,000 75,000 -
7-000-5819-0000 Interest on Delinquent Accounts -
7-000-5850-0000 Other miscellaneous revenues 12,863 - 104,223 -
Total Other 310,129 393,581 602,380 192,590 115,000 ( 77,590)
Total Enterprise Fund Revenues 3 ,251,325 3,067,684 2,311,895 3,452,387 3,533,957 8 1,570
(1) Meter Equip/Water Connection calculated on 6 hookups
New Water Rate with 5% increase
New Sewer Rate with 5% increase
(2) Based on current 62 vacant lots ($50 X 4 quarters)
FY27 Proposed Budget - DRAFT
Page 22 3/25/2026

FY2027 Budget
Town of Centreville
FY2027 Operating Budget
Department -Sewer
Enterprise Fund
Difference
Between FY26
FY26 Actual as Budget & FY27
Account Description FY24 Actual FY25 Actual of 03/16/2026 FY26 Budget FY27 Budget Proposed Budget
Expenses
7-C21-6210-0000 Operating Supplies 6,309 1,832 4,704 7,000 7,000 -
7-C21-6211-0000 Merchant Fees -
7-C21-6220-0000 Small Tools and Equipment 6,202 2,219 829 7,000 7,000 -
7-C21-6220-ALLO Small Tools and Equipment - -
7-C21-6360-0000 Sludge Generator Fee 1,169 2,588 2,588 -
7-C21-6510-0000 Chemicals and Lab Supplies 63,163 40,179 21,526 60,000 60,000 -
7-C21-7010-0000 Salaries 1 43,839 50,026 59,481 97,098 1 04,469 7,371
7-C21-7010-EOSP Salary-End of Service Payout -
7-C21-7010-FAML - FAMLI 2 300 - 235 235
7-C21-7030-0000 Overtime Regular -
7-C21-7110-0000 Pension Expense 3 1,953 4,494 10,180 5,686
7-C21-7110-ADMN Pension Expense - MSRPS Admin Fee 302 553 (553)
7-C21-7120-0000 Workmen's Comp Insurance 1,682 924 2,805 4,500 2,629 (1,871)
7-C21-7130-0000 Health Insurance 4 17,189 6,413 9,943 10,505 13,526 3,021
7-C21-7130-LIFE Life Insurance 585 498 376 525 734 210
7-C21-7130-FSA0 Flex Spending Accounts 3 0 4 3 2 8 3 0 3 0 -
7-C21-7130-HRA0 HRA - Sewer Health Reimbursement 0 638 650 1,313 988 (325)
7-C21-7130-RET0 Retiree Stipend 1,501 996 557 1,200 1,200 -
7-C21-7140-0000 Safety/Education/Training 3,192 223 -
7-C21-7150-0000 Uniforms/Clothing 1,843 -
7-C21-7190-0000 Employee Expense 209 5 5 3 3 1 5 1 5 -
7-C21-7210-0000 Payroll Taxes-FICA 3,210 3,716 4,451 9,467 7,992 (1,475)
7-C21-7310-0000 Membership Dues 293 446 1,159 2,000 2,000 -
7-C21-7420-0000 Advertising 1,353 641 525 525 -
7-C21-7440-0000 Contract Services 5 5 13,651 5 17,313 6 22,988 6 31,480 8 00,000 1 68,520
7-C21-7440-COLL Sewer - Collection - 913 - 7,350 7,350 -
7-C21-7440-EQRE Equipment Rental -
7-C21-7440-TRMT Sewer - Treatment -
7-C21-7440-SFTW Contract Fees - Software 314 -
7-C21-7440-YMCA YMCA membership fees 254
7-C21-7520-0000 Audit Fees 5,872 5,559 6,505 7,500 7,500 -
7-C21-7530-0000 Legal Fees 323 612 884 3,105 3,105 -
7-C21-7550-0000 Contract Temporary Help -
FY27 Proposed Budget - DRAFT
Page 23 3/25/2026

FY2027 Budget
Difference
Between FY26
FY26 Actual as Budget & FY27
Account Description FY24 Actual FY25 Actual of 03/16/2026 FY26 Budget FY27 Budget Proposed Budget
7-C21-7710-0000 Office/Bldg/Plant Supplies 9 0 378 161 735 735 -
7-C21-7740-CC00 Computer Supplies and Maintenance - 1,047 2,500 2,500 -
7-C21-7810-0000 Telephone/Internet 3,535 4,172 2,660 1,656 4,000 2,344
7-C21-7910-0000 Postage 756 1,375 750 1,260 1,260 -
7-C21-8020-0000 Electricity 31,557 22,743 18,811 20,000 23,000 3,000
7-C21-8020-SPLY Electricity, Supply 45,913 34,955 30,981 32,000 36,800 4,800
7-C21-8110-0000 Repairs and Maintenance 17,416 748 14,250 12,600 12,600 -
7-C21-8110-DSCH R&M - Discharge - -
7-C21-8110-COLL R&M Collection - 4,800 21,000 21,000 -
7-C21-8120-0000 Repair & Maintenance - Pumps and Wells 156 -
7-C21-8130-0000 Repairs and Maintenance- Plant 38,108 26,917 10,049 45,000 45,000 -
7-C21-8190-0000 Repair & Maintenance-Vehicle 642 4,662 663 3,675 3,675 -
7-C21-8191-0000 Gas, Oil - Vehicles 3,381 1,349 1,209 5,175 5,175 -
7-C21-8510-0000 Conventions & Meetings 2,080 338 -
7-C21-8520-0000 Lodging, Food and Travel 4,697 184 206 -
7-C21-8610-0000 Interest Expense - General 1 17,986 1 24,148 58,234 1 18,067 1 09,758 (8,309)
7-C21-8611-0000 Bond Administrative Fee 29,897 1,600 800 -
7-000-8750-0000 Liability Insurance 26,672 28,923 32,509 35,760 3,250
Total 967,830 884,807 912,011 1,154,425 1,340,583 185,904
Cost Transfer to Enterprise Fund
7-C21-7010-ALLO Salaries - Allocation of Cost 1 29,712 - - -
7-C21-7030-ALLO Salaries - OT Allocation of Cost 2,284 - - -
7-C21-7110-ALLO Pension Expense - Allocation of Cost 8,356 - - -
7-C21-7120-ALLO Worker's Comp Insurance - Allocation of Cost 3,865 - -
-
7-C21-7130-ALLO Health & Life Ins - Allocation of Cost 31,481 - - -
7-C21-7210-ALLO Payroll Taxes - FICA - Allocation of Cost 5,418 - - -
7-C21-6220-0000 Small tools & equipment -
7-C21-7440-0000 - Contract Fees - Software - -
Total Cost Transfer to Enterprise Fund 181,114 - - - - -
FY27 Proposed Budget - DRAFT
Page 24 3/25/2026

FY2027 Budget
Difference
Between FY26
FY26 Actual as Budget & FY27
Account Description FY24 Actual FY25 Actual of 03/16/2026 FY26 Budget FY27 Budget Proposed Budget
Debt Payments
7-C21-2710-MDE0 (ARRA Direct Water Loan) -
7-C21-8620-0000 Debt Payments -
7-C21-8620-CDA0 Debt Payments - WWTP Collection Sys Imprv -
7-C26-2791-USDA USDA RUS Loan #9201 -
7-C21-2712-0000 Debt Payments - 2016 LGIF Bond 9 0,050 9 1,250 9 1,250 9 3,750 9 6,250 2,500
7-C21-2713-0000 Debt Payments - 2017 LGIF Bond 2 49,000 2 56,250 2 56,250 2 65,250 2 72,250 7,000
Total Debt 339,050 347,500 347,500 359,000 368,500 9,500
Total All 1,487,994 1,232,307 1,259,511 1,513,425 1,709,083 195,404
** Safety, education, and training, uniforms & clothing, employee
expense, conventions/meetings, and lodging, food, and travel have
had all budgets moved from C21/C24 based on employees
department
Footnote
1 - Increase based on proposed April 1, 2026 Paypoint HR
Recommended Salary Scale, 1st phase 40th Percentile Market rates
(2nd phase FY28 to 50th Percentile), and 3% Mid-Year COLA/Half-
year Project Manager costs added in as ARPA ends 12/31/2026
2 - Expenditure increase reflects the mid-fiscal year
implementation of the Maryland Family and Medical Leave
Insurance (FAMLI) program. Effective January 1, 2027, the
employer is responsible for a state-mandated contribution of
0.45% of covered wages (representing 50% of the total 0.9%
program rate) for all qualifying employees
3 - Personnel cost increases are attributable to a state-mandated
adjustment in the MSRPS pension employer contribution rate
4 - Increase in health insurance premiums is primarily driven by
claims, overall trend, changes in workforce composition, including
the filling of vacant positions and employee transitions to more
comprehensive coverage plans
5 - Increases in cost of current WWTP operations contract
FY27 Proposed Budget - DRAFT
Page 25 3/25/2026

FY2027 Budget
Town of Centreville
FY2027 Operating Budget
Department -Water
Enterprise Fund
Difference
Between FY26
Budget & FY27
FY26 Actual as Proposed
Account Description FY24 Actual FY25 Actual of 03/16/2026 FY26 Budget FY27 Budget Budget
Expenses
7-C24-6210-0000 Operating Supplies 2 ,587 6 ,863 4 ,651 1 5,000 1 5,000 -
7-C24-6211-0000 Merchant Fees -
7-C24-6220-0000 Small Tools and Equipment 1 ,643 2 ,618 4 ,306 7 ,000 7 ,000 -
7-C24-6230-0000 Water Meter Expense 1 93,859 3 1,087 4 8,525 1 30,000 1 30,000 -
7-C24-6510-0000 Chemicals and Lab Supplies 1 6 0,657 7 4,268 5 9,500 4 0,000 7 0,000 3 0,000
7-C24-7010-0000 Salaries 2 4 3,839 5 0,026 8 0,388 1 35,013 1 44,969 9,956
7-C24-7010-EOSP Salary-End of Service Payout -
7-C24-7010-FAML - FAMLI 3 3 00 - 3 26 326
7-C24-7030-0000 Overtime Regular -
7-C24-7110-0000 Pension Expense 4 5,562 7,840 14,139 6,299
7-C24-7110-ADMN Pension Expense - MSRPS Admin Fee 3 02 5 53 (553)
7-C24-7120-0000 Workmen's Comp Insurance 1,682 923 2,805 2,308 2,629 321
7-C24-7130-0000 Health Insurance 5 1 7,188 6 ,348 1 4,878 1 9,340 1 9,954 614
7-C24-7130-LIFE Life Insurance 5 85 4 98 3 76 5 25 1 ,138 614
7-C24-7130-FSA0 Flex Spending Accounts 3 0 4 3 2 8 3 0 3 0 -
7-C24-7130-HRA0 HRA - Water 6 38 6 50 1 ,937 9 88 (949)
7-C24-7130-RET0 Retiree Stipend 1 ,506 1 ,057 5 57 1 ,200 1 ,200 -
7-C24-7140-0000 Safety/Education/Training 3 ,342 2 23 -
7-C24-7150-0000 Uniforms/Clothing 1 ,843 -
7-C24-7190-0000 Employee Expense 2 09 5 5 4 7 1 5 1 5 -
7-C24-7210-0000 Payroll Taxes -FICA 3,210 3,716 6,026 13,164 11,090 ( 2,074)
7-C24-7310-0000 Dues and Subscriptions 1 ,793 8 04 5 33 2 ,000 2 ,000 -
7-C24-7420-0000 Advertising 4 95 2 ,288 6 41 3 ,675 3 ,675 -
7-C24-7440-0000 Contract Services 6 3 87,122 4 24,732 2 38,589 4 13,822 4 75,000 6 1,178
7-C24-7440-BB00 Contract Services - -
7-C24-7440-SFTW Contract Services - Software -
7-C24-7440-YMCA YMCA membership fees 2 54
7-C24-7520-0000 Audit Fees 5 ,872 5 ,559 6 ,505 7 ,500 7 ,500 -
7-C24-7530-0000 Legal Fees 1 02 3 40 2 38 2 59 1 ,000 741
7-C24-7550-0000 Contract Temporary Help -
7-C24-7710-0000 Office/Bldg/Plant Supplies 2 8 2 60 6 9 5 25 5 25 -
7-C24-7740-CC00 Computer Supplies and Maintenance - 2 ,500 2 ,500 -
7-C24-7810-0000 Telephone/Internet 6 ,390 7 ,003 4 ,648 7 ,350 7 ,000 (350)
7-C24-7810-GATE Service/Internet for Gateway System 1 09 1 ,481 1 ,040 1 ,035 1 ,500 465
FY27 Proposed Budget - DRAFT
Page 26 3/25/2026

FY2027 Budget
Difference
Between FY26
Budget & FY27
FY26 Actual as Proposed
Account Description FY24 Actual FY25 Actual of 03/16/2026 FY26 Budget FY27 Budget Budget
7-C24-7910-0000 Postage 1 ,404 7 50 1 ,890 1 ,890 -
7-C24-8020-0000 Electricity 3 5,438 2 7,871 2 7,304 3 0,000 3 4,500 4,500
7-C24-8020-SPLY Electricity, Supply 1 49,730 1 29,142 1 27,539 1 20,000 1 38,000 1 8,000
7-C24-8110-0000 Repairs and Maintenance 7 ,045 4 ,726 4 ,533 1 2,600 1 2,600 -
7-C24-8110-DIST Equipment Repairs and Maintenance 1 ,675 1 0,500 1 0,500 -
7-C24-8130-0000 Repairs and Maintenance- Plant 1 6,588 4 4,989 6 ,459 4 5,000 4 5,000 -
7-C24-8190-0000 Repair & Maintenance-Vehicle 1 68 4 ,650 6 63 4 ,200 4 ,200 -
7-C24-8191-0000 Gas, Oil - Vehicles 2 ,047 1 ,349 1 ,209 4 ,140 4 ,140 -
7-C24-8510-0000 Conferences, Conventions & Meetings 3 38 8 35 -
7-C24-8520-0000 Travel Expenses 1 84 2 06 -
7-C24-8610-0000 Interest - General 1 24,148 5 8,234 1 18,067 1 09,758 ( 8,309)
7-C24-8611-0000 Bond Administrative Fee 1 ,600 8 00 -
7-000-8750-0000 Liability Insurance 2 6,672 2 8,923 3 2,509 3 5,760 3,250
7-C24-9120-0000 Bank Fees -
Total 1,101,766 833,521 738,015 1,191,497 1,315,780 124,029
Cost Transfer to Enterprise Fund
7-C24-7010-ALLO Salaries - Allocation of Cost 1 29,712 - - -
7-C24-7030-ALLO Salaries - OT Allocation of Cost 2,284 - - -
7-C24-7110-ALLO Pension Expense - Allocation of Cost 8,356 - - -
7-C24-7120-ALLO Worker's Comp Insurance - Allocation of Cost 3,865 - - -
7-C24-7130-ALLO Health & Life Ins - Allocation of Cost 31,481 - - -
7-C24-7210-ALLO FICA - Allocation of Cost 5,418 - - -
7-C24-6220-0000 Small tools & equipment -
7-C24-7440-0000 - Contract Fees - Software - -
Total Cost Transfer to Enterprise Fund 181,114 - - - - -
FY27 Proposed Budget - DRAFT
Page 27 3/25/2026

FY2027 Budget
Difference
Between FY26
Budget & FY27
FY26 Actual as Proposed
Account Description FY24 Actual FY25 Actual of 03/16/2026 FY26 Budget FY27 Budget Budget
Debt Payments
7-C24-8620-0000 Debt Payments -
7-C24-8620-CDA0 Debt Payments - Water Distrib & Treatment -
7-C24-2711-0000 Debt Payments - 2012 LGIF Bond -
7-C24-2712-0000 Debt Payments - 2016 LGIF Bond 9 0,050 9 1,250 9 1,250 9 3,750 9 6,250 2,500
7-C24-2713-0000 Debt Payments - 2017 LGID Bond 2 49,000 2 56,250 2 56,250 2 65,250 2 72,250 7,000
Total Debt 339,050 347,500 347,500 359,000 368,500 9,500
Total Water Expenses 1,621,930 1,181,021 1,085,515 1,550,497 1,684,280 133,529
* Safety, education, and training, uniforms & clothing, employee expense,
conventions/meetings, and lodging, food, and travel have had all budgets
moved from C21/C24 based on employees department
Footnote
1 - Based on increase in chemical and lab supply costs and
current/previous FY spending
2 - Increase based on proposed April 1, 2026 Paypoint HR Recommended
Salary Scale, 1st phase 40th Percentile Market rates (2nd phase FY28 to
50th Percentile), and 3% Mid-Year COLA/Half-year Project Manager
costs added in as ARPA ends 12/31/2026
3 - Expenditure increase reflects the mid-fiscal year implementation of
the Maryland Family and Medical Leave Insurance (FAMLI) program.
Effective January 1, 2027, the employer is responsible for a state-
mandated contribution of 0.45% of covered wages (representing 50% of
the total 0.9% program rate) for all qualifying employees
4 - Personnel cost increases are attributable to a state-mandated
adjustment in the MSRPS pension employer contribution rate
5 - Increase in health insurance premiums is primarily driven by claims,
overall trend, changes in workforce composition, including the filling of
vacant positions and employee transitions to more comprehensive
coverage plans
6 - Increases in cost of current WWTP operations contract
FY27 Proposed Budget - DRAFT
Page 28 3/25/2026

FY2027 Budget
Town of Centreville
FY2027 Operating
Budget
Department -
Difference Between
FY26 Actual as FY26 Budget & FY27
Account Description FY24 Actual FY25 Actual of 03/16/2026 FY26 Budget FY27 Budget Proposed Budget
Expenses
7-C25-6210-0000 Operating Supplies- Farm 1 ,504 1 ,787 1 ,350 1 ,500 1 ,500 -
7-C25-7440-0000 Contract services 4 8,595 6 6,160 1 9,619 4 0,000 4 0,000 -
7-C25-7530-0000 Legal Fees 3 23 - -
7-C25-8020-0000 Utilities - Electric 4 64 4 84 3 26 1 ,000 6 50 ( 350)
7-C25-8020-SPLY Utilities - Electric Supply 2 64 3 77 1 07 4 00 4 60 6 0
7-C25-8110-0000 Equipment Repair & Maintenance 2 5,156 1 9,334 6 ,529 4 0,000 4 0,000 -
7-C25-8190-0000 Equipment Repair & Maintenance-Vehicle -
7-C25-8191-0000 Gas, Oil - Vehicles 1 ,444 - - 1 ,300 1 ,300 -
7-C25-8510-0000 Conference/Meetings 4 20 -
Total 7 8,171 8 8,142 2 7,931 8 4,200 8 3,910 ( 290)
FY27 Proposed Budget - DRAFT
Page 29 3/25/2026

FY2026 Budget
CONSTANTS FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27
Payroll Social Security 6.20% 6.20% 6.20% 6.20% 6.20% 6.20% 6.20% 6.20%
Taxes Medicare 1.45% 1.45% 1.45% 1.45% 1.45% 1.45% 1.45% 1.45%
Total 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
Pension State Pension 5.85% 6.71% 7.04% 7.40% 7.79% 8.44% 9.75% 9.99%
Pension LEOPS 36.20% 36.91% 38.07% 39.64% 39.56%
Worker's Comp FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27
Clerical 0 .15 0.17 0.2 0.13 0.14 0.21 0.18 0.18 0.18 0.109
Police 3 .98 4.2 4.5 3.47 3.83 5.84 6.55 6.55 6.55 6.151
Municipal 2 .53 3.17 3.25 2.42 3.04 4.80 4.48 4.48 4.8 4.53
FY26 Proposed Budget - DRAFT
Page 30 3/25/2026