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fy2023 - mid year update

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THE TOWN OF CENTREVILLE 101 LAWYERS ROW CENTREVILLE, MD 21617
410-758-1180 FAX 410-758-4741 WWW.TOWNOFCENTREVILLE.ORG
MEMORANDUM
January 13, 2023
TO: Chip Koogle, Town Manager
FR: Karen Luffman, Finance Officer
RE: Fiscal Year 2023 Budget Mid-Year Update
As of January 1st, the Town completed the mid-year mark of Fiscal Year (FY) 2023. At this time,
departments should be at or around 50% of budget spent. The following is information to further
explain certain line items:
General Fund Revenues
 70% received 6 months into FY23
 Variables that can affect this number are:
o Property Tax – 66% received with the largest payment in October each year and the
additional 34% to be received in the remaining months of FY23
o Local Income Tax – at 57% received with additional 43% to be received in the
remaining months of FY23
H60 (Cemetery)
 This account is at 59% spent. The Cemetery budget is an estimation as it is dependent on
exterior factors. Each fiscal year is budgeted based on the previous year’s spending.
Enterprise Fund Revenues
 At 50% received 6 months into FY23.
 Variables that can affect this revenue are: timing of payments for utility bills made by
residents, water/sewer allocations, and interest rates.
C21 (Sewer)
 At 89% spent 6-months into FY23. This is due to the issues with the sewer line behind
Center Park Apartments/North Interceptor.
All other accounts within the General Fund/Enterprise Fund are at or around 50%.
Notes
 Allocation entries have been put in for the first two (2) quarters at 14%. This transfer
accounts for general fund employees that perform enterprise job functions.
 Pension expense for the entire year was paid in December, no more payments coming out
this fiscal year.
 Debt payments in Enterprise Fund show no payments as the principal payments are not made
on debt until April-May. Interest payments are paid out of expense accounts. Principal
payments are paid out of liability accounts.

TOWN OF CENTREVILLE
FISCAL YEAR 2023
Mid-Year Update
FINAL
GENERAL FUND
OPERATING BUDGET/With 14% allocation of
costs -$13 PUT
REVENUES
Property Taxes $ 2,208,121
Local Income Taxes 1,281,754
Intergovernmental Revenue 386,689
Licenses and Permits 76,343
Charges for Services 198,186
Miscellaneous Revenue
Other 274,058
Investment Earnings 75,692
Subtotal Revenues 4,500,843
Transfer to Permanent Fund
Transfer to 2012 Bond Payment (376,731)
TOTAL REVENUES $ 4 ,124,112
EXPENSES
A10 Legislative $ 23,373
A70 Planning & Zoning 53,039
A81 Municipal Buildings 20,185
A92 General Government 589,983
B10 Public Safety 1,091,874
B22 Emergency Services 45,000
C11 Roads 484,994
C22 Solid Waste 141,054
D10 Parks & Recreation 48,031
H40 Main Street 20,474
H50 Economic Development 2,183
H60 Cemetery 23,574
H90 Watershed 3,566
Cost Transfer to Enterprise Funds (92,304)
$ 2,455,026
Debt Service
A81 Municipal Buildings -
C11 Roads 358,185
D10 Park/Marina 3,997
362,182
Difference 1,306,905
TOTAL EXPENSES $ 4 ,124,112
FY23 Mid-Year Update
Page 1 1/13/2023

TOWN OF CENTREVILLE
FISCAL YEAR 2023
Mid-Year Update
FINAL
ENTERPRISE FUND
OPERATING BUDGET/With 14% allocation of
costs -$13 PUT
REVENUES
Usage Charges
Sewer $ 688,470
Water 619,397
Allocation Fees
Sewer 8,677
Water 5,097
Farm Revenue
Farm Rent 50,000
Service Charges
Equipment & Installation 2,593
Late Penalties & Fines 53,975
Other Miscellaneous
American Rescue Plan Act (Total $4,871,123)
1,428,209
TOTAL REVENUES $ 1 ,428,209
EXPENSES
Project Management 100,000
Sewer $ 707,965
Water 360,664
Farm 42,792
General Insurance -
Cost Transfer from General Fund 66,314
1,277,735
-
Debt Service
Sewer $ 453,115
Water 367,750
820,865
Transfer to/from Fund Balance (670,391)
TOTAL EXPENSES $ 1 ,428,209
FY23 Mid-Year Update
Page 2 1/13/2023

Town of Centreville
FY2023 Operating Budget
Revenues
General Fund
FY23 Actual
as of
Account Description Dept 12/31/2022 FY23 Budget
Property Taxes
1-000-4110-0000 Real property 2 ,208,121 3,369,138
1-000-4120-0000 Public Utility Taxes 867,762 928,363
Subtotal Property Taxes 3,075,883 4,297,501
Local Income Taxes
1-000-4200-0000 Local Income Taxes 413,993 730,000
Subtotal Local Income Taxes 413,993 730,000
Subtotal Local Income taxes and PUT 1,281,754 1,658,363
Intergovernmental Revenues
1-000-4610-0000 Public Safety
1-000-4690-0000 Other State Grants 1,500
1-000-4690-DNR0 Other State Grants 204,815
1-000-4690-FAC0 Other State grants 1,890
1-B10-4611-0000 B10 State Grants
1-B10-4611-MSPP B10 Public safety- Police 59,892 83,000
1-B10-4611-QACO B10 Salary Reimbursements - Police
1-B10-4690-LGIT B10 LGIT - Grants 5,000
1-B10-4690-MDOT B10 DOT Inspections MDOT 5,000
1-B10-4690-SBSE B10 Other State Grants - OT Patrols
1-C11-4621-0000 C11 Highway User Tax 118,593 223,290
1-H40-4690-0000 H40 Other State Grants
1-H90-4690-BAY0 H90 Other State Grants-Bay Trust
1-000-4799-0000 Payments in Lieu of Taxes 7,672
Total Intergovernmental Revenues 386,689 323,962
Licenses & Permits
1-000-4430-0000 Amusement 515 750
1-000-4440-0000 License Distribution 1,130 7,500
1-000-4470-0000 Permit Fees 45,480 50,000
1-000-4480-0000 Franchise fees 25,843 50,000
1-000-4490-0000 Other Licenses, Fees 3,375 3,500
Total Licenses & Permits 76,343 111,750
Charges for Services
1-C22-5430-0000 C22 Landfill Tipping Fees 181,983 376,058
1-000-5110-0000 Subdivision and Site Plan Fees 5,970 10,000
1-000-5111-0000 Zoning Appeal Board 1,200 1,000
1-000-5120-0000 Engineering and Inspection Fees 4,235 10,000
1-000-5320-0000 Parking Meters 4,419 -
1-000-5730-0000 Fines and Forfeitures 380 2,500
FY23 Mid-Year Update
Page 3 1/13/2023

FY23 Actual
as of
Account Description Dept 12/31/2022 FY23 Budget
1-000-5731-0000 Flag Processing Fee - 750
1-000-5735-0000 Speed Monitoring System
Total Other Services 198,186 400,308
Miscellaneous revenue
Other
1-000-5100-SURP * Revenue Health Surplus
1-000-5130-0000 Marina Revenue 10 12,500
1-B10-5240-0000 B10 Police Reports 160 400
1-B10-5240-MISC B10 Other Public Safety Charges
1-B10-5735-REDS B10 Speed Monitoring System 13,280 50,000
1-A81-5820-105N A81 Rents - 105 N. Liberty 46,833 100,000
1-D10-5820-0000 D10 Rents - Wharf 10,134 25,000
1-000-5830-0000 Contributions and Donations
1-000-5830-JUL4 Contributions and donations 1,000
1-000-5830-XMAS Donations - Christmas Parade - 1,500
1-B10-5830-NNOE B10 National Night Out Donations 200
1-H40-5830-0000 Contributions and Donations 16,140 12,000
1-000-5850-0000 Other Miscellaneous Revenues 1,310 12,000
1-A92-5850-0000 A92 Miscellaneous Revenue
1-B10-5850-0000 B10 Miscellaneous Revenues 80,470 2,000
1-C11-5850-0000 C11 Misc Revenue - Highway and Streets 200
1-H40-5850-MNST H40 Miscellaneous revenue - Main Street 6,309 17,000
Mgr Program
1-H40-5850-FRMR H40 Miscellaneous revenue - Farmers - 1,100
Market
1-H60-5850-0000 H60 Other Miscellaneous Revenues
1-H60-5851-0000 H60 Sale of Space 14,000 10,000
3-000-5851-0000 Fund 3 Sale of Space 14,000 10,000
1-H60-5852-0000 H60 Opening Graves 14,400 31,500
1-H60-5853-0000 H60 Monument/Marker Fees 780 1,000
1-000-5860-0000 Copies/Notary/Materials - 100
1-000-5990-0000 Development Fees 15,000
1-A81-5990-0000 A81 Parking QAC PWA 56,032 56,032
1-000-5999-0000 In-Kind Contribution from Developer
Subtotal Miscellaneous Other Revenue 274,058 358,332
Investment Earnings
1-000-5810-0000 Investment Earnings 17 50
1-000-5810-ICS0 Investment Earnings - ICS 75,674 15,000
Total Investment Earnings 75,692 15,050
Gains, losses and changes in Fair Market Value
1-000-5840-0000 Sale of Property (other than tax sale)
FY23 Mid-Year Update
Page 4 1/13/2023

FY23 Actual
as of
Account Description Dept 12/31/2022 FY23 Budget
Total Gains, losses and changes in Fair -
Market Value
Operating Transfers
1-000-5891-0000 Operating Transfers/PUT Transfer ( 376,731) (376,731)
Subtotal Operating Transfers (376,731) (376,731)
Bonds Proceeds for Capital Projects
1-000-5900-0000 Long Term Debt Proceeds
1-000-5900-CDA0 Long Term Debt Proceeds
1-C11-5900-CDA0 C11 Long Tern Bond Proceeds
1-D10-5900-CDA0 D10 Long Term Bond Proceeds
1-000-5902-0000 Long Term Debt Proceeds
1-000-5910-0000 Accumulated Reserves
Subtotal Bond Proceeds for Capital Projects
Total 4,124,112 5,860,172
70% revenue received
FY23 Mid-Year Update
Page 5 1/13/2023

Town of Centreville
FY2023 Operating Budget
Department -Legislative
General Fund
FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
Expenses
1-A10-6210-0000 Legislative Expense-(Centreville Dollars/Volunteer
1,012 2,000
Dinner)
1-A10-6220-QATV QAC TV for Council meetings 1,500 3,600
1-A10-6610-0000 Donations/Appropriations 1,000
1-A10-7010-0000 Salaries 11,250 22,500
1-A10-7110-0000 Pension Expense 666 1,665
1-A10-7120-0000 Workmans Comp Insurance 974 800
1-A10-7210-0000 Payroll Taxes- FICA 851 1,721
1-A10-7215-0000 Payroll Taxes - SUTA -
1-A10-7310-0000 Dues and Subscriptions 5,093 5,300
1-A10-7420-0000 Advertising - 3,000
1-A10-7530-0000 Legal Fees 2,028 3,500
1-A10-7810-0000 Telephone-Communications - -
1-A10-8510-0000 Convention, Meetings - 3,000
1-A10-8520-0000 Lodging, Food and Travel - 6,500
1-A10-8750-0000 Liability Insurance
Total 23,373 54,586
43% spent
FY23 Mid-Year Update
Page 6 1/13/2023

Town of Centreville
FY2023
Operating Budget
Department -Planning and
Zoning
General Fund
FY23 Actual
as of
Account Description 12/31/2022 FY23 Budget
Expenses
1-A70-6210-0000 Operations/Planning Expense - 4 00
1-A70-6410-0000 Planning Commission Expense 2 50
1-A70-6420-0000 Board of Appeals Expense 2 00
1-A70-7140-0000 Safety/Education Training 1 00
1-A70-7310-0000 Dues & Subscriptions 3 0 1 00
1-A70-7420-0000 Advertising for Planning 1 82 3 00
1-A70-7440-0000 Contract Services 2 9,104 8 0,000
1-A70-7440-BB00 Contract Services - Reimbursable 5 ,704
1-A70-7440-MDIA MDIA Contract Services 1 2,877 2 0,000
1-A70-7530-0000 Legal Fees 1 ,366 8 ,000
1-A70-7530-BB00 Legal Fees - Reimbursable 3 ,776
1-A70-8520-0000 Lodging, Food, Travel & Meetings - 2 00
Total 53,039 109,550
48% spent
FY23 Mid-Year Update
Page 7 1/13/2023

Town of Centreville
FY2023 Operating Budget
Department -Municipal
Buildings
FY23 Actual as FY23 Proposed
Account Description of 12/31/2022 Budget
Expenses
1-A81-6212-105N Property Taxes 11,375 11,824
1-A81-7440-0000 Contract Services 232
1-A81-7440-105N Contract Services-105 N. Liberty 5,500 13,200
1-A81-8020-0000 Electricity - 950
1-A81-8020-SPLY Electricity, Supply - 900
1-A81-8021-0000 Heating 170 3,500
1-A81-8022-0000 Water and Sewer - 7,000
1-A81-8110-0000 Repairs and Maintenance 2,451 22,000
1-A81-8750-105N Liability Insurance 457 420
Total 20,185 59,794
Debt
1-A81-8620-105N Debt Service - 105 N. Liberty $0 $0
34% spent
FY23 Mid-Year Update
Page 8 1/13/2023

Town of Centreville
FY2023 Operating Budget
Department -Administration
General Fund
FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
Expenses
1-A92-6210-0000 Operating Supplies 9,018 11,000
1-A92-6210-EVNT Special Events 895 2,500
1-A92-6210-JUL4 Independence Day Expense - 5,000
1-A92-6210-XMAS Christmas Parade Expenses 1,226 2,300
1-A92-6620-0000 Community Grant Passthrough
1-A92-6620-XRDS Crossroads Grant Passthrough
1-A92-7010-0000 Salaries 3 43,175 6 86,347
1-A92-7010-0000 Salaries-Step/COLA
1-A92-7010-CRER Career Development
1-A92-7010-CRER Salary Adjustments/Study
1-A92-7010-EOSP Salary-End of Service Payout - 4,213
1-A92-7011-0000 Supplement per Employment Agreement -
1-A92-7030-0000 Salaries- Overtime 2,754 4,000
1-A92-7110-0000 Pension Expense 43,170 50,790
1-A92-7110-0000 Pension Expense-Step/COLA/Study
1-A92-7110-0000 Pension Expense-Career Ladder -
1-A92-7110-ADMN Pension Expense - MSRPS Admin Fee 403 1,000
1-A92-7120-0000 Workman's Comp Insurance 1,731 1,300
1-A92-7130-0000 Health Insurance- 86,104 1 73,764
1-A92-7130-LIFE Life Insurance 3,909 8,400
1-A92-7130-HRA0 Health Deductible Agreement
1-A92-7130-RET0 Retiree Stipend - 4,800
1-A92-7130-FSA0 -
1-A92-7130-PCOR PCORI fees paid to United States Treasury 109 175
1-A92-7140-0000 Safety/Education/Training 459 750
1-A92-7190-0000 Employee Expense 195 2,000
1-A92-7210-0000 Payroll Taxes- FICA 24,843 52,506
1-A92-7210-0000 Payroll Taxes- FICA (overtime) 306
1-A92-7210-0000 Payroll Taxes - Step/COLA/Study
1-A92-7210-0000 Payroll Taxes -FICA-Career Ladder -
1-A92-7215-0000 Payroll Taxes - SUTA
1-A92-7310-0000 Dues and Subscriptions 389 1,000
1-A92-7420-0000 Advertising 1,289 5,000
1-A92-7440-0000 Contract Services-Professional Fees 40,456 38,000
1-A92-7440-ECON Economic Development
FY23 Mid-Year Update
Page 9 1/13/2023

FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
1-A92-7440-BB00 Contract Services -
1-A92-7440-CC00 Credit Card Fees -
1-A92-7440-GRNT Grant Writer 1,918 28,800
1-A92-7520-0000 Accounting & Audit Fees 10,642 14,000
1-A92-7530-0000 Legal Fees 6,479 27,000
1-A92-7530-BB00 Legal Fees - Reimbursable -
1-A92-7540-0000 Merchant and Credit Card Fees - 2,250
1-A92-7550-0000 Contract/Temporary Help
1-A92-7740-CC00 Computer Supplies and Maintenance
1-A92-7810-0000 Telephone/Internet 5,225 7,200
1-A92-7910-0000 Postage 1,395 3,000
1-A92-8020-0000 Electricity 354 850
1-A92-8020-EDTS - Economic Development Charging Station 510 1,700
1-A92-8020-SPLY Electricity, Supply 178 600
1-A92-8020-SPTS - Economic Development Charging Station Supply 108 500
1-A92-8021-0000 Heating 687 3,000
1-A92-8110-0000 Repairs and Maintenance - 2,250
1-A92-8190-0000 Repair & Maintenance-Vehicle - -
1-A92-8191-0000 Vehicle Fuel/Oil - -
1-A92-8510-0000 Convention, Meetings 850 2,900
1-A92-8520-0000 Lodging and Travel 1,024 5,000
1-A92-9120-0000 Bank Fees 300
1-A92-8750-0000 Liability Insurance 487 36,500
1-A92-8750-CLM0 Liability Insurance - Claims
Total 589,983 1,191,001
Cost Transfer to Enterprise Fund
1-A92-7010-ALLO Salaries - Allocation of Cost ( 48,044) ( 96,089)
1-A92-7030-ALLO Salaries - OT Allocation of Cost (386) (560)
1-A92-7110-ALLO Pension Expense - Allocation of Cost (6,044) (7,111)
1-A92-7120-ALLO Worker's Comp Insurance - Allocation of Cost (242) (182)
1-A92-7130-ALLO Health & Life Ins - Allocation of Cost 12,602 ( 25,503)
1-A92-7210-ALLO Payroll Taxes - FICA - Allocation of Cost (3,478) (7,394)
1-A92-7440-0000 - Contract Fees - Software
Total Cost Transfer to Enterprise Fund (45,592) (136,838)
50% spent
FY23 Mid-Year Update
Page 10 1/13/2023

Town of Centreville
FY2023 Operating Budget
Department -Police
General Fund
FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
Expenses
1-B10-6210-0000 Operating Supplies/Equipment 4,939 17,000
1-B10-6210-EVE0 Special Events 463 2,000
1-B10-6210-LGIT LGIT Grant Money Expenses - 12,000
1-B10-6210-METR Meters Operating Supplies - 1,500
1-B10-6430-0000 Parking Study -
1-B10-6510-0000 Crime Prevention - 2,500
1-B10-6530-0000 Emergency Management - 3,000
1-B10-7010-0000 Salaries 4 69,356 9 31,599
1-B10-7010-0000 Salaries Step/COLA
1-B10-7010-CRER Career Development 7,167
1-B10-7010-CRER Salary Adjustments/Promotions 10,443
1-B10-7010-EOSP Salary-End of Service Payout 5,187
1-B10-7011-0000 Supplement per employment agreement 7,696
1-B10-7030-0000 Salaries- Overtime 38,053 70,000
1-B10-7031-0000 Salaries- Overtime Reimbursable -
1-B10-7110-0000 Pension Expense 2 05,948 3 05,371
1-B10-7110-0000 Pension Expense - Salary adjustments/Promotions 3,780
1-B10-7110-0000 Pension Expense-Career Ladder 2,594
1-B10-7110-ADMN Pension Expense - MSRPS Admin Fee 403 1,000
1-B10-7120-0000 Workman's Comp Insurance 78,459 57,000
1-B10-7130-0000 Health Insurance 1 41,242 3 47,578
1-B10-7130-Life-Life Insurance 5,467 12,075
1-B10-7130-FSA0 Flex Spending Accounts 40
1-B10-7130-HRA0 Health Deductible Reimbursement -
1-B10-7130-RET0 Retiree Stipend 60 4,800
1-B10-7140-0000 Safety/Education/Training 409 7,000
1-B10-7150-0000 Uniforms/Clothing 5,637 15,000
1-B10-7151-0000 Uniforms/Cleaning 1,888 5,400
1-B10-7190-0000 Employee Expense 511
1-B10-7210-0000 Payroll Taxes- FICA 38,045 71,267
1-B10-7210-0000 Payroll Taxes- FICA (overtime) 5355
1-B10-7210-0000 Payroll Taxes Salary adjustment/Promotions 799
1-B10-7210-0000 Payroll Taxes- FICA-Career Ladder 548
1-B10-7215-SUTA
FY23 Mid-Year Update
Page 11 1/13/2023

FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
1-B10-7310-0000 Dues and Subscriptions - 1,000
1-B10-7420-0000 Advertising 310 1,500
1-B10-7440-0000 Contract Services 23,646 19,342
1-B10-7445-REDS Redspeed Fees 6,157 25,000
1-B10-7530-0000 Legal Fees 11,754 8,000
1-B10-7710-0000 Office Supplies/Printing - 3,000
1-B10-7810-0000 Telephone/Communications 6,957 13,000
1-B10-7910-0000 Postage 11 125
1-B10-8020-0000 Electricity 489 600
1-B10-8020-SPLY Electricity, Supply 740 900
1-B10-8110-0000 Repairs and Maintenance - 5,000
1-B10-8190-0000 Repair & Maintenance-Vehicle 11,244 25,000
1-B10-8191-0000 Gas, Oil - Vehicles 14,643 37,000
1-B10-8510-0000 Convention, Meetings 1,500
1-B10-8520-0000 Lodging, Food and Travel - 1,000
1-B10-8750-0000 Liability Insurance 25,000
Total 1,091,874 2,051,627
53% spent
FY23 Mid-Year Update
Page 12 1/13/2023

Town of Centreville
FY2023 Operating Budget
Department -Goodwill
Volunteer Fire Company
General Fund
FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
Expenses
1-B22-6610-CAPL Goodwill Fire Co Reimbursable Grant 10,000 10,000
1-B22-6610-OPER Goodwill Fire Co Reimbursable Grant 10,000 10,000
1-B22-6615-CAPL EMS Reimbursable Grant 15,000 15,000
1-B22-6615-OPER EMS Reimbursable Grant 10,000 10,000
Total 45,000 45,000
100% spent
FY23 Mid-Year Update
Page 13 1/13/2023

Townof Centreville
FY2023 Operating Budget
Department -Streets
General Fund
FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
Expenses
1-C11-6122-0000 Street Lights 59,009 1 35,000
1-C11-6122-SPLY Street Lights Supply 7,303 18,000
1-C11-6123-0000 Snow Removal 550 11,000
1-C11-6210-0000 Operating Supplies 13,425 25,000
1-C11-6220-0000 Small Tools and Equipment 4,600 10,000
1-C11-6220-ALLO Small Tools and Equipment - Allocation of Cost
1-C11-7010-0000 Salaries 2 02,975 4 73,785
1-C11-7010-0000 Salaries Step/COLA
1-C11-7010-CRER Career Development 42,653
1-C11-7010-CRER Salary Adjustments/Study
1-C11-7010-EOSP Salary-End of Service Payout 2,504
1-C11-7030-0000 Overtime Regular 3,174 15,000
1-C11-7110-0000 Pension Expense 28,124 35,060
1-C11-7110-0000 Pension Expense Step/COLA/Study
1-C11-7110-0000 Pension Expense-Career Ladder 3,156
1-C11-7110-ADMN Pension Expense - MSRPS Admin Fee 403 1,000
1-C11-7120-0000 Workman's Comp Insurance 38,958 14,000
1-C11-7130-0000 Health Insurance 43,936 1 46,449
1-C11-7130-LIFE Life Insurance 1,877 3,885
1-C11-7130-FSA0 Flex Spending Accounts 45
1-C11-7130-HRA0 Health Deductible Reimbursement -
1-C11-7130-RET0 Retiree Stipend 1,452 4,800
1-C11-7140-0000 Safety/Education/Training 2,109 6,000
1-C11-7150-0000 Uniforms/Clothing 3,589 9,900
1-C11-7190-0000 Employee Expense 1,323 3,000
1-C11-7210-0000 Payroll Taxes- FICA 15,344 36,245
1-C11-7210-0000 Payroll Taxes- FICA (overtime) 1,148
1-C11-7210-0000 Payroll Taxes Step/COLA/Study
1-C11-7210-0000 Payroll Taxes- FICA-Career Ladder 3,263
1-C11-7215-0000 Payroll Taxes - SUTA 1,000
1-C11-7310-0000 Dues and Subscriptions 75 600
1-C11-7420-0000 Advertising 962 650
1-C11-7440-0000 Contract Services 9,078 22,000
1-C11-7440-EQRE Equipment Rentals 941 5,000
1-C11-7440-MDOT Contract Services-MDOT Projects
FY23 Mid-Year Update
Page 14 1/13/2023

FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
1-C11-7440-SIDE Sidewalk Refurbishment & Maintenance -
1-C11-7440-STRE Streets, Curbing, Pothole Repair (HUR) * 18,337 2 23,290
1-C11-7440-TREE Contract Services - Trees - 15,000
1-C11-7450-SIDE Sidewalk Revolving Fund Multi-Year
1-C11-7440-TEMP Temporary Employees - 36,779
1-C11-7530-0000 Legal Fees -
1-C11-7710-0000 Office Supplies - 1,000
1-C11-7740-CC00 Computer Supplies and Maintenance
1-C11-7810-0000 Telephone/Internet 1,147 1,900
1-C11-8020-0000 Electricity 666 2,300
1-C11-8020-SPLY Electricity, Supply 214 600
1-C11-8021-0000 Heating 1,983 15,000
1-C11-8110-0000 Repairs and Maintenance 4,696 20,000
1-C11-8190-0000 Repair & Maintenance-Vehicle 5,039 10,000
1-C11-8191-0000 Gas, Oil - Vehicles 10,160 18,000
1-C11-8510-0000 Convention, Meetings - 500
1-C11-8520-0000 Lodging, Food and Travel 3,500 1,000
1-C11-8750-0000 Liability Insurance
Total Expenses 484,994 1,375,467
Cost Transfer to Enterprise Fund
1-C11-7010-ALLO Salaries - Allocation of Cost ( 28,416) ( 66,330)
1-C11-7030-ALLO Salaries - OT Allocation of Cost (444) (2,100)
1-C11-7110-ALLO Pension Expense - Allocation of Cost (3,837) (4,908)
1-C11-7120-ALLO Worker's Comp Insurance - Allocation of Cost (5,454) (1,960)
1-C11-7130-ALLO Health Insurance - Allocation of Cost (6,413) ( 21,047)
1-C11-7210-ALLO Payroll Taxes - FICA - Allocation of Cost (2,148) (5,832)
1-C11-6220-0000 Small tools & equipment
Total Cost Transfer to Enterprise Fund (46,712) (102,177)
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 $ 135,538 $ 135,538
1-C11-8922-CDA0 Debt Payments 2016 CDA LGIF-2016 Road Improvements $ 222,647 $ 222,647
Total Debt $ 358,185 $ 358,185
35% spent
FY23 Mid-Year Update
Page 15 1/13/2023

Town of Centreville
FY2023 Operating Budget
Department -Waste Removal
General Fund
FY23 Actual
as of
Account Description 12/31/2022 FY23 Budget
Expenses
1-C22-6210-0000 Operating Supplies -
1-C22-6310-0000 Landfill Fees 2 ,614 18,000
1-C22-7440-0000 Contract Services 138,440 3 55,400
1-C22-8110-0000 Small Tools and Supplies
1-C22-8191-0000 Gas, Oil - Vehicles
1-C22-8750-0000 Liability Insurance
Total 141,054 373,400
38% spent
FY23 Mid-Year Update
Page 16 1/13/2023

Town of Centreville
FY2023 Operating Budget
Department -Parks and
Playgrounds
FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
Expenses
1-D10-6150-0000 Street Decorations 5 78 2 ,500
1-D10-6210-0000 Operating Supplies 2 ,973 2 ,500
1-D10-6210-WHAR Operating Supplies 2 45 2 ,500
1-D10-6212-WHAR Property Taxes 2 ,163 2 ,500
1-D10-6430-0000 Park Advisory Board (revolving account) 2 ,364 6 ,500
1-D10-6440-0000 Community Programs
1-D10-7440-0000 Contract Services 2 6,492 4 2,000
1-D10-7440-CBTG Chesapeake Bay Trust Grant
1-D10-7440-PHRA Phragmites Eradication 1 31 5 ,000
1-D10-7440-WHAR Contract Services 9 ,859 1 6,000
1-D10-7440-WIF0 Waterway Improvement Fund Grant Expenses
1-D10-7440-WILL Willows Park & Rec Imp Fee Exp
1-D10-8020-0000 Electricity 3 10 6 00
1-D10-8020-SPLY Electricity, Supply 1 6 3 00
1-D10-8020-SPWH Wharf Electricity, Supply 7 83 2 ,000
1-D10-8020-WHAR Electricity 9 96 2 ,000
1-D10-8021-WHAR Heating
1-D10-8110-0000 Repairs and Maintenance - 3 ,000
1-D10-8110-WHAR Repairs and Maintenance 3 65 5 ,000
1-D10-8191-0000 Gas, Oil - Vehicles 7 55 5 ,000
1-D10-8750-0000 Liability Insurance
Total 48,031 97,400
Debt
1-D10-8920-0000 Debt payments (Refinance Wharf Property)
1-D10-8922-CDA0 Debt Payments CDA LGIF 2016 Bond 3 ,997 2 7,536
3,997 27,536
49% spent
FY23 Mid-Year Update
Page 17 1/13/2023

Town of Centreville
FY2023 Operating Budget
Department -MainStreet
General Fund
FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
Expenses
1-H40-6210-BUSI Downtown Appreciation Day-Special Events - 2 ,500
1-H40-6210-COVD SERI Grant
1-H40-6210-MICR Upper Shore Ag Micro Grant -
1-H40-6210-MNST Operating Supplies 1 1,039 1 5,200
1-H40-6210-MSEV Mainstreet Events 7 ,712 1 3,100
1-H40-7310-0000 Dues and Subscriptions 3 75 3 00
1-H40-7440-0000 Contract Services 2 04 2 ,000
1-H40-7440-MNST Contract Services 1 ,145 4 ,600
1-H40-7440-SERI Seri Grant Expenses
1-H40-8510-0000 Convention, Meetings - 1 ,500
1-H40-8520-MNST Lodging, Travel - 8 00
Total 20,474 40,000
Revenues
1-H40-5830-0000-Contributions and Donations 16,140 12,000
1-H40-5850-MNST-Mainstreet 6,309 17,000
1-H40-5850-FRMR-Farmers Market 0 1,100
1-H40-5850-MICR Uppper Shore Ag Micro-grant -
1-H40-5850-SERI SERI Grant
Total H40 Revenue 22,449 $ 30,100
51% spent
FY23 Mid-Year Update
Page 18 1/13/2023

Town of Centreville
FY2023 Operating Budget
Department -Economic
Development
FY23 Actual as
of
Account Description 12/31/2022 FY23 Budget
Expenses
1-H50-7310-0000 Dues and Subscriptions 5 55 1 ,500
1-H50-7420-0000 Advertising - 4 ,000
1-H50-7440-0000 Contract Services 1 ,098 5 ,000
1-H50-7440-EDMR Contract Services-
Position 5 30 2 5,000
1-H50-7440-GRNT Grant Matching - 4 ,000
1-H50-8520-MNST Lodging, Travel
- 5 00
Total 2,183 40,000
5% spent
FY23 Mid-Year Update
Page 19 1/13/2023

Town of Centreville
FY2023 Operating Budget
Department -Cemetery
General Fund
FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
Expenses
1-H60-6210-0000 Operating Supplies 298 1,000
1-H60-6430-0000 Cemetery Advisory Committee * 1,424
1-H60-7440-0000 Contract Services 22,894 34,000
1-H60-8020-0000 Electricity 316 600
1-H60-8020-SPLY Electricity, Supply 26 200
1-H60-8021-0000 Heating
1-H60-8110-0000 Repairs and Maintenance 40 1,000
1-H60-8190-0000 Repairs & Maintenance-Vehicle
1-H60-8191-0000 Gas, Oil - Vehicles - 1,500
1-H60-8750-0000 Liability Insurance
Total 23,574 39,724
59% spent
*Approved in FY20 to use 90% interest earned from Perpetual Care
Acct-FY23 Calculation ($1,582.67 X 90%=$1,424.40)
FY23 Mid-Year Update
Page 20 1/13/2023

Town of Centreville
FY2023 Operating Budget
Department -Watershed
General Fund
FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
Expenses
1-H90-6210-0000 Operating Supplies 0
1-H90-7010-0000 Salaries-Other
1-H90-7140-0000 Education, Training / Advertise - 1,400
1-H90-7210-0000 Payroll Taxes- FICA
1-H90-7440-0000 Contract Services 150 3,200
1-H90-7440-DNR0 Contract Services - DNR grant
1-H90-7530-0000 Legal
1-H90-7810-0000 Telephone
1-H90-8110-0000 Repairs and Maintenance - 3,000
1-H90-8190-0000 Repairs & Maintenance-Vehicle (Street Sweeper) 3,139 3,000
1-H90-8191-0000 Gas, Oil - Vehicles 277 3,000
1-H90-8750-0000 Liability Insurance
Total 3,566 13,600
26% spent
FY23 Mid-Year Update
Page 21 1/13/2023

Town of Centreville
FY2023 Operating Budget
Proposed Revenues
Enterprise Fund
FY23 Actual as FY23
Account Description of 12/31/2022 Revenues
Sewer Revenue
7-C21-5410-0000 Sewer 688,470 1,457,930
7-C21-5411-0000 Sewer Penalty
7-C21-5452-0000 Sewer Connection Charge 200 600
7-C21-5811-CDA0 CDA LGIF Interest Income Wastewater Collection
7-C21-5820-0000 Farm Revenue
7-C21-5850-0000 Other miscellaneous revenues
7-C21-5900-CDA0 Sewer CDA LGIF Bond Proceeds
7-C21-5999-0000 In-Kind Contribution Developer
Total Sewer 688,670 1,458,530
Water Revenue
7-C24-5440-0000 Water 619,397 1,291,836
7-C24-5441-0000 Water Penalty 4 8,515 2 0,000
7-C24-5442-0000 Vacant Lots 5,460 1 2,400
7-C24-5450-0000 Other Water Charges - 1,500
7-C24-5451-0000 Meter Equipment 1,993 2,600
7-C24-5452-0000 Water Connection Charge 400 600
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 1,180
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 676,945 1,328,936
7-C26-5120-0000 Sewer Allocation Fees 8,677 4 5,121
7-C27-5121-0000 Water Allocation Fees 5,097 2 6,505
7-C25-5870-0000 Farm Revenue other than Sale of Crops 2 9,500 5 0,000
7-C25-5870-CRP0 Rental Revenue - USDA CRP Payment
7-000-5730-0000 Other fines and forfeitures 100
7-000-5735-0000 Merchant Acct Administration Fees
7-000-5810-0000 Investment Earnings 6 7,015 1 7,000
FY23 Mid-Year Update
Page 22 1/13/2023

FY23 Actual as FY23
Account Description of 12/31/2022 Revenues
7-000-5819-0000 Interest on Delinquent Accounts
7-000-5850-0000 Other miscellaneous revenues 99
Total Other 110,389 138,625
Total Enterprise Fund Revenues 1,476,003 2,926,091
50% received
FY23 Mid-Year Update
Page 23 1/13/2023

Town of Centreville
FY2023 Operating Budget
Department -Sewer
Enterprise Fund
FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
Expenses .
7-C21-6210-0000 Operating Supplies 3,648 5,000
7-C21-6211-0000 Merchant Fees
7-C21-6220-0000 Small Tools and Equipment 347 4,000
7-C21-6220-ALLO Small Tools and Equipment
7-C21-6360-0000 Sludge Generator Fee 1,243 2,500
7-C21-6510-0000 Chemicals and Lab Supplies 26,514 25,000
7-C21-7010-0000 Salaries 70,879 1 35,631
7-C21-7010-0000 Salaries Step/COLA
7-C21-7010-CRER-Career Ladder 3,645
7-C21-7010-CRER Salary Adjustments/Study
7-C21-7010-EOSP Salary-End of Service Payout 695
7-C21-7030-0000 Overtime Regular 2,180 12,500
7-C21-7110-0000 Pension Expense 5,961 10,037
7-C21-7110-0000 Pension Expense Step/COLA
7-C21-7110-0000 Pension Expense-Career Ladder/Sal Adj 270
7-C21-7110-ADMN Pension Expense - MSRPS Admin Fee 201 1,000
7-C21-7120-0000 Workmen's Comp Insurance 7,576 2,900
7-C21-7130-0000 Health Insurance 8,975 55,300
7-C21-7130-LIFE Life Insurance 820 1,470
7-C21-7130-FSA0 Flex Spending Accounts
7-C21-7130-HRA0 HRA - Sewer Health Reimbursement
7-C21-7130-RET0 Retiree Stipend 50 1,200
7-C21-7140-0000 Safety/Education/Training 609 8,500
7-C21-7150-0000 Uniforms/Clothing 743 2,750
7-C21-7190-0000 Miscellaneous Employee Benefits 255 800
7-C21-7210-0000 Payroll Taxes- FICA 3,991 10,376
7-C21-7210-0000 Payroll Taxes- FICA (overtime) 956
7-C21-7210-0000 Payroll Taxes Step/COLA
7-C21-7210-0000 Payroll Taxes-FICA Career Ladder/Sal Adj 279
7-C21-7310-0000 Membership Dues - 350
7-C21-7420-0000 Advertising 310 500
7-C21-7440-0000 Contract Services 1 45,484 2 25,000
7-C21-7440-COLL Sewer - Collection 7,929 7,000
7-C21-7440-EQRE Equipment Rental
FY23 Mid-Year Update
Page 24 1/13/2023

FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
7-C21-7440-TRMT Sewer - Treatment - 2,500
7-C21-7440-SFTW Contract Fees - Software
7-C21-7520-0000 Audit Fees 5,321 6,750
7-C21-7530-0000 Legal Fees 118 3,000
7-C21-7550-0000 Contract Temporary Help
7-C21-7710-0000 Office/Bldg/Plant Supplies - 700
7-C21-7740-CC00 Computer Supplies and Maintenance -
7-C21-7810-0000 Telephone/Internet 1,273 1,600
7-C21-7910-0000 Postage 600 1,200
7-C21-8020-0000 Electricity 5,180 9,000
7-C21-8020-SPLY Electricity, Supply 10,514 8,000
7-C21-8110-0000 Repairs and Maintenance 22,367 12,000
7-C21-8110-DSCH R&M - Discharge
7-C21-8110-COLL R&M Collection 2 81,511 20,000
7-C21-8120-0000 Repair & Maintenance - Pumps and Wells -
7-C21-8130-0000 Repairs and Maintenance- Plant 9,651 30,000
7-C21-8190-0000 Repair & Maintenance-Vehicle 344 3,500
7-C21-8191-0000 Gas, Oil - Vehicles 3,787 5,000
7-C21-8510-0000 Conventions & Meetings 663 1,000
7-C21-8520-0000 Lodging, Food and Travel 1,104 1,000
7-C21-8610-0000 Interest Expense - General 71,281 1 43,718
7-C21-8611-0000 Bond Administrative Fee 6,535 7,328
7-C21-8650-0000 Depreciation Allowable
7-C21-9120-0000 Bank Fees - NSF 100
7-C21-9210 Fines, Penalties, and Judgements
7-C21-8750-0000 Liability Insurance - 18,200
Total 707,965 792,255
89% spent
Cost Transfer to Enterprise Fund
7-C21-7010-ALLO Salaries - Allocation of Cost 19,367 81,209
7-C21-7030-ALLO Salaries - OT Allocation of Cost 226 1,330
7-C21-7110-ALLO Pension Expense - Allocation of Cost 1,919 6,010
7-C21-7120-ALLO Worker's Comp Insurance - Allocation of Cost 2,848 1,071
7-C21-7130-ALLO Health & Life Ins - Allocation of Cost 6,779 23,275
7-C21-7210-ALLO Payroll Taxes - FICA - Allocation of Cost 2,018 6,613
7-C21-6220-0000 Small tools & equipment
7-C21-7440-0000 - Contract Fees - Software
Total Cost Transfer to Enterprise Fund 33,157 119,507
Debt Payments
7-C21-2710-MDE0 (ARRA Direct Water Loan) 1 15,615 1 15,615
7-C21-8620-0000 Debt Payments
FY23 Mid-Year Update
Page 25 1/13/2023

FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
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 8 8,750 8 8,750
7-C21-2713-0000 Debt Payments - 2017 LGIF Bond 2 48,750 2 48,750
Total Debt 453,115 453,115
Total All 1,194,237 1,364,877.67
* Program Manager - ARPA funded
FY23 Mid-Year Update
Page 26 1/13/2023

Town of Centreville
FY2023 Operating Budget
Department -Water
Enterprise Fund
FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
Expenses
7-C24-6210-0000 Operating Supplies 7 ,391 3 ,500
7-C24-6211-0000 Merchant Fees
7-C24-6220-0000 Small Tools and Equipment - 2 ,500
7-C24-6230-0000 Water Meter Expense 3 6,701 5 0,000
7-C24-6510-0000 Chemicals and Lab Supplies 1 2,821 3 0,000
7-C24-7010-0000 Salaries 7 0,879 1 35,631
7-C24-7010-0000 Salaries Step/COLA
7-C24-7010-CRER Career Ladder 3 ,645
7-C24-7010-CRER Salary Adjustments/Study
7-C24-7010-EOSP Salary-End of Service Payout 6 95
7-C24-7030-0000 Overtime Regular 2 ,180 1 2,500
7-C24-7110-0000 Pension Expense 5,961 925
7-C24-7110-0000 Pension Expense Step/COLA
7-C24-7110-0000 Pension Expense Career Ladder/Salary Adj 270
7-C24-7110-ADMN Pension Expense-MSRPS Admin Fee 4 02 1 ,000
7-C24-7120-0000 Workmen's Comp Insurance 7,576 2,900
7-C24-7130-0000 Health Insurance 8 ,975 5 5,300
7-C24-7130-LIFE Life Insurance 8 20 1 ,470
7-C24-7130-FSA0 Flex Spending Accounts 5 0
7-C24-7130-HRA0 HRA - Water -
7-C24-7130-RET0 Retiree Stipend 7 21 1 ,200
7-C24-7140-0000 Safety/Education/Training 6 09 8 ,500
7-C24-7150-0000 Uniforms/Clothing 7 43 2 ,750
7-C24-7190-0000 Employee Expense 2 55 8 00
7-C24-7210-0000 Payroll Taxes- FICA 3,991 10,376
7-C24-7210-0000 Payroll Taxes- FICA (overtime) 956
7-C24-7210-0000 Payroll Taxes FICA Step/COLA
7-C24-7210-0000 Payroll Taxes Career Ladder/Sal Adj 279
7-C24-7310-0000 Dues and Subscriptions 3 38 6 00
7-C24-7420-0000 Advertising 3 91 3 ,500
7-C24-7440-0000 Contract Services 1 8,128 7 5,000
7-C24-7440-BB00 Contract Services 1 ,800
7-C24-7440-SFTW Contract Services - Software
7-C24-7520-0000 Audit Fees 5 ,321 6 ,750
7-C24-7530-0000 Legal Fees 8 4 2 50
7-C24-7550-0000 Contract Temporary Help
7-C24-7710-0000 Office/Bldg/Plant Supplies - 5 00
FY23 Mid-Year Update
Page 27 1/13/2023

FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
7-C24-7740-CC00 Computer Supplies and Maintenance
7-C24-7810-0000 Telephone/Internet 5 ,714 7 ,000
7-C24-7810-GATE Service/Internet for Gateway System - 1 ,000
7-C24-7910-0000 Postage 6 00 1 ,800
7-C24-8020-0000 Electricity 8 ,080 1 4,000
7-C24-8020-SPLY Electricity, Supply 5 4,810 7 5,000
7-C24-8110-0000 Repairs and Maintenance 8 ,021 1 2,000
7-C24-8110-DIST Equipment Repairs and Maintenance 6 ,750 1 0,000
7-C24-8130-0000 Repairs and Maintenance- Plant 7 ,417 4 0,000
7-C24-8190-0000 Repair & Maintenance-Vehicle 1 57 4 ,000
7-C24-8191-0000 Gas, Oil - Vehicles 1 ,998 4 ,000
7-C24-8510-0000 Conferences, Conventions & Meetings 6 63 1 ,000
7-C24-8520-0000 Travel Expenses 1 ,104 1 ,000
7-C24-8610-0000 Interest - General 7 5,771 1 51,243
7-C24-8611-0000 Bond Administrative Fee 3 ,440 2 ,178
7-C24-8750-0000 Depreciation Allowable
7-C24-8750-0000 Liability Insurance - 8 ,200
7-C24-9120-0000 Bank Fees 1 00
Total 360,664 744,318
48% spent
Cost Transfer to Enterprise Fund
7-C24-7010-ALLO Salaries - Allocation of Cost 19,367 81,209
7-C24-7030-ALLO Salaries - OT Allocation of Cost 226 1,330
7-C24-7110-ALLO Pension Expense - Allocation of Cost 1,919 6,010
7-C24-7120-ALLO Worker's Comp Insurance - Allocation of Cost 2,848 1,071
7-C24-7130-ALLO Health & Life Ins - Allocation of Cost 6,779 23,275
7-C24-7210-ALLO FICA - Allocation of Cost 2,018 6,613
7-C24-6220-0000 Small tools & equipment
7-C24-7440-0000 - Contract Fees - Software
Total Cost Transfer to Enterprise Fund 33,157 119,507
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 3 0,250 3 0,925
7-C24-2712-0000 Debt Payments - 2016 LGIF Bond 8 8,750 8 8,750
7-C24-2713-0000 Debt Payments - 2017 LGID Bond 2 48,750 2 48,750
Total Debt 367,750 368,425
Total Water Expenses 761,571 1,232,250
* Program Manager - ARPA funded
FY23 Mid-Year Update
Page 28 1/13/2023

Town of Centreville
FY2023 Operating
Budget
Department -
FY23 Actual as
Account Description of 12/31/2022 FY23 Budget
Expenses
7-C25-6210-0000 Operating Supplies- Farm 4 5 1 ,000
7-C25-7440-0000 Contract services 1 1,903 1 5,000
7-C25-7530-0000 Legal Fees 6 29
7-C25-8020-0000 Utilities - Electric 1 58 4 00
7-C25-8020-SPLY Utilities - Electric Supply 2 0 1 00
7-C25-8110-0000 Equipment Repair & Maintenance 2 9,982 3 2,000
7-C25-8190-0000 Equipment Repair & Maintenance-Vehicle
7-C25-8191-0000 Gas, Oil - Vehicles 5 4 1 ,200
Total 4 2,792 4 9,700
86% spent
FY23 Mid-Year Update
Page 29 1/13/2023