Fiscal 2018 ity.gov

CATHERINE E. PUGH

MAYOR

Fiscal 2018

Summary of the Adopted Budget

Board of Estimates: Bernard C. "Jack" Young, President Catherine E. Pugh, Mayor Joan M. Pratt, Comptroller David Ralph, Acting Solicitor Rudy Chow, Director of Public Works

City Council: President: Bernard C. "Jack" Young Vice President: Sharon Green Middleton

First District: Zeke Cohen

Second District: Brandon M. Scott

Third District: Ryan Dorsey

Fourth District: Bill Henry

Fifth District: Isaac "Yitzy" Schleifer

Sixth District: Sharon Green Middleton

Seventh District: Leon F. Pinkett, III

Eighth District: Kristerfer Burnett

Ninth District: John T. Bullock

Tenth District: Edward L. Reisinger

Eleventh District: Eric T. Costello

CATHERINE E. PUGH Twelfth District:

Robert Stokes, Sr.

Thirteenth District:

MAYOR

Shannon Sneed

Fourteenth District: Mary Pat Clarke

Department of Finance: Henry J. Raymond, Director

Artwork Credit: Jessie Unterhalter

This mural, titled New Day, was sponsored by the Baltimore Office of Promotion & the Arts during its Open Walls Project. The mural is located at 1137 Harford Road.

Fiscal 2018

Table of Contents

Government Finance Officers Association Distinguished Budget Award ......................................... v The Mayor's Letter ..........................................................................................................................vii Fiscal 2018 Community Guide to the Budget ...................................................................................ix

Introduction

Fiscal 2018 Budget Overview ............................................................................................................ 3 About Baltimore ............................................................................................................................... 8 Economic and Demographic Overview ............................................................................................. 9 Municipal Organization Chart ......................................................................................................... 11

Fiscal Environment

Explaining the Gap Infographic ............................................................................................................. 15 Economic Outlook ................................................................................................................................. 17 Fixed Costs ...................................................................................................................................... 23 Ten-Year Financial Plan ................................................................................................................... 31

Revenue

Major Revenues Forecast ..................................................................................................................... 41 Summary of Real Property Tax Credit Programs ................................................................................. 51 Property Tax One-Cent Yield ................................................................................................................. 52 Energy Tax Rate Calculation .................................................................................................................. 53 Budgetary Funds and Projected Revenues .......................................................................................... 54

Revenue Detail by Fund

General Fund (Operating and Capital) ................................................................................................. 69 Parking Management Fund (Operating and Capital) ........................................................................... 75 Parking Enterprise Fund (Operating and Capital) ............................................................................... 76 Convention Center Bond Fund (Operating and Capital) ..................................................................... 77 Water Utility Fund (Operating and Capital) ........................................................................................ 78 Waste Water Utility Fund (Operating and Capital) .............................................................................. 79 Storm Water Utility Fund (Operating and Capital) .............................................................................. 80 Conduit Enterprise Fund (Operating and Capital) ............................................................................... 81 Loan and Guarantee Enterprise Fund (Operating and Capital) ........................................................... 82 Federal Fund (Operating) ...................................................................................................................... 83 State Fund (Operating) .......................................................................................................................... 85 Special Fund (Operating) ....................................................................................................................... 87

Fiscal 2018 Budget Plan

The Budget Process ........................................................................................................................ 91 Budget Appropriation Levels .......................................................................................................... 93 Description of Operating and Capital Funds .................................................................................. 95 Budget Appropriation by Expense Type ......................................................................................... 97 Pie Charts: Where the Money Comes From and How the Money is Used ..................................... 98 Trends in Operating and Capital Budgets by Fund ....................................................................... 100 Trends in Total Operating and Capital Budgets by Fund .............................................................. 101 Total and Net Appropriations by Fund ......................................................................................... 102

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Fiscal 2018

Table of Contents

Summary of General Fund Budgetary Trends .............................................................................. 105 Trends in Full-Time Positions ........................................................................................................ 107 Past and Projected Budgetary Fund Balances .............................................................................. 109

Expenditure Detail

Operating Budget by Agency, Service, Fund ....................................................................................... 113 Operating Budget compared with Prior Year Budget by Agency, Service, Fund ............................... 117 Operating Budget Changes to Funded Positions by Agency, Service, Fund ......................................133 Highway User Revenue by Agency ...................................................................................................... 138

Outcome Budgeting

Outcome Budgeting ...................................................................................................................... 141 Annotated One-Pager ......................................................................................................................... 143 Thriving Youth and Families ................................................................................................................ 145 Thriving Youth and Families Operating Budget Compared to Prior Year Budget ............................. 153 Safe Neighborhoods ............................................................................................................................ 155 Safe Neighborhoods Operating Budget Compared to Prior Year Budget .........................................164 Healthy Communities .......................................................................................................................... 167 Healthy Communities Operating Budget Compared to Prior Year Budget ....................................... 176 Vibrant Economy ................................................................................................................................. 179 Vibrant Economy Operating Budget Compared to Prior Year Budget .............................................. 186 Sustainable Infrastructure .................................................................................................................. 189 Sustainable Infrastructure Operating Budget Compared to Prior Year Budget ...............................198 High Performing Government ............................................................................................................ 201 High Performing Government Operating Budget Compared to Prior Year Budget .........................206 Other Operating Budget Compared to Prior Year Budget ................................................................. 208

Capital Budget

Capital Budget Appropriations ........................................................................................................... 211 Capital Budget Distribution by Agency .............................................................................................. 215 Capital Projects Impact on Operating Budget .................................................................................... 217 Pie Charts: Six-Year Capital Improvement Program .......................................................................... 218

Debt Service

Overview .............................................................................................................................................. 221 Debt Service Expenses and Appropriations by Fund, Type ...............................................................229

Budgetary Policies

Budgetary Authority and Process ....................................................................................................... 233 Key Budgetary and Financial Policies ................................................................................................. 241 Budgetary and Accounting Basis ........................................................................................................ 245 Operating and Capital Plan Control ............................................................................................. 247

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Fiscal 2018

Table of Contents

Appendix

Ordinance of Estimates for Fiscal Year Ending June 30, 2018 ........................................................... 253 Annual Property Tax Ordinance for Fiscal Year Ending June 30, 2018 ..............................................293 Fiscal 2017 Supplementary Appropriations ....................................................................................... 295 Glossary ............................................................................................................................................... 297 Outcome Budgeting Results Teams .................................................................................................... 303

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