[{"_1":2,"_111":-5,"_112":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87,99],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6348842,"mediaKeyId","2240273-dcda5bd156e19cd406e6b64a20c3f360","parentId",2240273,"title","Baltimore budget office reports $46 million FY24 surplus, warns of $14.4 million FY25 shortfall and recommends $51.2 million in closeout supplements","audioSeconds",776,"startMs",164000,"endMs",940000,"viewUrl","/Search/View?dp=1&key=2240273-dcda5bd156e19cd406e6b64a20c3f360&start=164&end=940","thumbnailUrl","https://assets.pipeline.soar.com/2240273-dcda5bd156e19cd406e6b64a20c3f360/thumbnail_164000.jpg","articleUrl","/articles/6348842/Baltimore-City/Baltimore-County/Maryland/Baltimore-budget-office-reports-46-million-FY24-surplus-warns-of-144-million-FY25-shortfall-and-recommends-512-million-in-closeout-supplements","mediaUrl","https://secure.pipeline.soar.com/6348842-4126c6db772e59a120e1bf2285ad6a63/orig.mp4?Expires=1775935619&Signature=ALYKxOWIrtK0tYJCzi6P~zoskbPPHx~NREWwndyQbeOYWXr2OkYC9IYdtFtyu6k8D8fjGxPHDIe4Rh~Kt3ZVdoaQ4V0e3SciHbWvOCNwke4qr~OIE72c5dAaLzJKPGGpbZ~pIwMNL-zje~wY1cN3irouUWWdPN6sXojimv7ad1kWLORWSWMWX04KqNsfgINDhSAMqApFSt4V3Fa1dCQ068u~jhN4151ThkvpbCign45nrfL7gZ3SAfnxeDbCEeVxdacnJgx7yspg73awt2Rv8-hgS22GswE9A8M7UYLTD4UIV6Lb2vPE7WH70McO8CpBD65Y6CSWOz14acuz2KMFCg__&Key-Pair-Id=KUT5TJCACFTXG","author","City Council of Baltimore, MD","date","2025-02-05T18:08:49Z","article","Baltimore\u000027s budget director told the City Council Budget and Appropriations Committee that the city closed fiscal 2024 with an approximately $46 million general‑fund surplus but is projecting a $14.4 million deficit in the first quarter of fiscal 2025 and is recommending a $51.2 million package of supplemental appropriations to cover agencies that ended last year in deficit.

\"Today we are going to provide just a final update of the preliminary year end position for fiscal 24 as well as our first quarter projections for fiscal 25,\" City Budget Director Laura Larson said at the committee hearing. Larson said year‑end revenue strength — including higher property collections, a larger final income tax disbursement from the state and elevated interest earnings — produced a $77 million revenue surplus that helped offset about $30.9 million in agency expenditure deficits.

Why it matters: The city\u000027s closeout position affects how councilors and the administration manage one‑time fund balance uses, allocate capital contributions and craft the coming fiscal 2026 outlook amid state budget pressure.

Larson told the committee the city\u000027s previously reported $58.3 million projected surplus for FY24 narrowed during closeout activity to about $46 million because of late water billing entries from the Department of Public Works that added roughly $12.2 million in charges to agency budgets. \"Those final entries were made as part of the closeout process,\" she said.

The budget office identified the primary revenue drivers for FY24 as property tax collection improvements, a large year‑end state income tax reconciliation and higher interest earnings. On the expenditure side, Larson said the city experienced a $20 million surplus in debt service but recorded deficits across several operational agencies.

Closeout supplemental package: Larson recommended a package of retroactive appropriations to cover deficit agencies and meet the city charter requirement that agencies end the fiscal year in balance. The budget office described the package as a $51.2 million net appropriation to be funded largely from income tax surplus, investment earnings, targeted transfers from debt service and limited use of fund balance tied to final FEMA reimbursements. Agencies and amounts the budget office identified included: board of elections $1.4 million; Department of Finance $4.2 million; Fire Department $33.4 million (primarily overtime and EMS contractual costs); Health Department $5.3 million (final COVID‑related invoicing, expected to be reimbursed by FEMA); Law Department $1.5 million; Liquor License Board $0.3 million; Police Department $3.1 million; Department of Public Works $5.6 million; Recreation and Parks $3.7 million; Sheriff\u000027s Office $4.5 million; and Department of Transportation about $0.6 million.

Larson cautioned the numbers remain subject to final audit work performed by the Bureau of Accounting and Payroll Services. \"Work on the closeout process is continuing,\" she said, adding the city\u000027s annual consolidated financial report is expected later this winter.

FY25 first‑quarter outlook: For the current fiscal year the budget office reported a projected $14.4 million overall deficit in its first‑quarter update. The office expects a roughly $10 million revenue surplus this year but a $25.4 million expenditure deficit (about a 1% variance from budget). Income tax and transfer/recordation taxes were the primary revenue surpluses; moving violations, parking revenues and certain investment earnings are the largest projected shortfalls.

Larson told the committee moving violations are down largely because red‑light camera citations per camera have declined and a planned deployment of 24 additional cameras was delayed into the second quarter. Parking revenues are underperforming because citations are down and meter revenue has been affected by equipment upgrades and repairs; DOT has hired staff to increase enforcement and will pilot license‑plate reader technology for residential permit enforcement later in the year.

Questions from council members focused on water billing reconciliations and vacancy trends. Larson said DPW\u000027s UMAX billing system failed to reconcile certain city accounts for two years, and the department finished the reconciliation as part of closeout. She told the committee DPW will reconcile that account quarterly going forward and suggested the committee invite DPW to a future briefing to explain steps taken to tighten billing controls.

Discussion, direction and next steps: Committee members asked for follow‑ups the budget office offered to provide, including exact property‑tax collection rates, details on unreconciled purchasing‑card activity and a BOE memo implementing FY24 carry‑forwards. Larson said procurement and p‑card reconciliation controls have been tightened and that unreconciled p‑card accounts are suspended monthly until reconciled.

The committee did not take a formal vote during the hearing; Larson said the supplemental package for deficit agencies is slated for the Board of Estimates agenda the following day and for committee consideration as part of the FY24 closeout process.

Ending: The budget office said it is finalizing second‑quarter projections and will return to the committee with updated numbers. Council members also asked the administration to provide further detail on overtime drivers in enforcement services, the number of ARPA‑funded positions moved to the general fund and agency‑level vacancy breakdowns.","mediaType","Video","parentTitle","City Council Hearing: Budget & Appropriations Committee; February 4, 2025","oneSentenceSummary","Baltimore\u000027s budget director told the City Council Budget and Appropriations Committee that the city closed fiscal 2024 with an approximately $46 million general‑fund surplus but is projecting a $14.4 million deficit in the first quarter of fiscal 2025 and is recommending a $51.2 million package of supplemental appropriations to cover agencies that ended last year in deficit.","taxTitle","Baltimore City, Baltimore County, Maryland","taxId",4816,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6348828,"Mayor—27s recovery office says $641.17 million in ARPA funds fully obligated; $391.3 million expended as of Dec. 31, 2024",505,8826000,9331000,"/Search/View?dp=1&key=2240273-dcda5bd156e19cd406e6b64a20c3f360&start=8826&end=9331","https://assets.pipeline.soar.com/2240273-dcda5bd156e19cd406e6b64a20c3f360/thumbnail_8826000.jpg","/articles/6348828/Baltimore-City/Baltimore-County/Maryland/Mayor27s-recovery-office-says-64117-million-in-ARPA-funds-fully-obligated-3913-million-expended-as-of-Dec-31-2024","https://secure.pipeline.soar.com/6348828-a104fd85f3ce2d2801ba5569544fa030/orig.mp4?Expires=1775935619&Signature=fGvma30MmCa89xrJ1QEPH6Hi9ckiLm1jOPNpvDkt6unOhClZOQCcMxPP~i9NdpmuX5nO409MGcdiZ5rMFV7Y2o4pRr0AMKT9Zz66nD7F2mIx3cdc5psFnvrgz0q6ty0tc0fwA9i~ga3-14ymLymwVdYUqfXyPbAcmb9~v1RH4zHAUBorIBzqgcTZDE9WSkoQCNUp6AjN-ENDinrne5wh6oHMdPvN8rgZD-9HVlHNKXaJlvbzSaPMAEVSeO5GNC4Slx5pgE3i9eGXchO6KZEu3VW0LSDftXTmsSTwEDwC4Ercht~R3mbIAFsuOOL9szdUPm2amnF-uY0XsIrwRcnc4g__&Key-Pair-Id=KUT5TJCACFTXG","The mayor\u000027s Office of Recovery Programs told the City Council Budget and Appropriations Committee that Baltimore has fully obligated its allocation of American Rescue Plan Act (ARPA) state and local fiscal recovery funds and has expended roughly $391.3 million as of Dec. 31, 2024.

\"As acquired on 01/31/2025, all 641,170,126 awarded to Baltimore City has been fully obligated,\" Chief Recovery Officer Shamaya Kearney told the committee. Kearney said the office will shift attention to meeting statutory expenditure deadlines and to close monitoring of spending through the statutory October 2026/December 2026 requirements that apply to ARPA.

The recovery office reported that about 56% of agency obligations have been expended but that spending is uneven across departments and partner organizations. Kearney noted capital projects and recent grants explain much of the variance: some agencies are at low spend because projects are capital in nature and invoices arrive when work reaches milestones or final completion; others experienced delayed contract awards or permitting.

Kearney provided examples of low spend and reasons given by agencies: the Department of General Services is completing facility projects (including fire‑department and City Hall roof work) where contractor invoicing and permitting timing slow recorded spend; DPW is awaiting vehicle deliveries tied to fleet purchases; the Department of Transportation had bid extensions and protests that delayed sidewalk and ADA ramp work but has since issued notices to proceed; Recreation and Parks has several recreation center projects under construction with phased spending; Enoch Pratt renovations were being coordinated with HVAC work to minimize branch closures.

The recovery office said it maintains a monthly project‑management regime and frequent project manager check‑ins with funded partners and that staff conduct reconciliations with accounting staff to identify under‑spend risks early. \"We have a very robust monitoring mechanism to ensure that we are working and talking with all of our funded partners,\" Kearney said.

Kearney also warned that federal guidance limits post‑obligation reallocation of funds: dollars may be repurposed only in a narrow set of circumstances (for example, vendor nonperformance or noncompliance). The office said it will continue working with agencies and partners to identify underspending early and pursue permissible reallocations if needed to ensure funds are expended by federal deadlines.

Ending: The recovery office said it would continue monthly monitoring, provide regular council reports and work with the administration and agencies to resolve permitting, procurement and invoicing issues that are slowing recorded expenditures.","The mayor\u000027s Office of Recovery Programs reported to the council that all ARPA state and local fiscal recovery funds awarded to Baltimore have been obligated and that roughly 56% of obligated funds have been spent, with variances across agencies due largely to capital timelines and contracting delays.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6348834,"City Schools reports audited FY24 results, $93 million assigned fund balance and multi‑year capital program needs",807,5923000,6730000,"/Search/View?dp=1&key=2240273-dcda5bd156e19cd406e6b64a20c3f360&start=5923&end=6730","https://assets.pipeline.soar.com/2240273-dcda5bd156e19cd406e6b64a20c3f360/thumbnail_5923000.jpg","/articles/6348834/Baltimore-City/Baltimore-County/Maryland/City-Schools-reports-audited-FY24-results-93-million-assigned-fund-balance-and-multiyear-capital-program-needs","https://secure.pipeline.soar.com/6348834-44a89eea9721db24cfaaf98982dc4ce3/orig.mp4?Expires=1775935619&Signature=Ta7kjss-9Dd7UoTiynk~-XHDq9jk4yQPP9kGlUI89OrDkiR9gR~MYfx0p2050~qPnbJDzXgtlA6qf5IDbnrcoIxbGrKFIU83IzQJiiAF2LTTZmfFHRUc99NplLpJAEI9VsLcmrXBT44JV-pDHLvPFu9pqq8HccG6tknShdVtfQBBsIoFjHMDgyGOolh3ttwyR1SCzNKrlJ5zdl~jEJv5b2JTLdCt7oJp09LPw-tq0H-GA34xUtDHRYrCOBqYG8ANqASBoRtBUU2CqkvwC2wTmnABTpMApBGV1V1pj-g4w-06z9n5~RuM6cRG98JOcKw4-iIoErvWE9xkasGeWvHypw__&Key-Pair-Id=KUT5TJCACFTXG","Baltimore City Public Schools (City Schools) officials presented audited fiscal 2024 financial results and a snapshot of capital planning to the City Council Budget and Appropriations Committee, showing final audited general‑fund results and an assigned fund balance set aside for capital contributions.

Deputy Chief Financial Officer Mary Anne Cox told the committee that City Schools follows a state reporting schedule and that the audited consolidated financial report is the authoritative document for FY24. City Schools reported an excess of revenue over expenditures at year‑end that the district has placed into assigned fund balance for capital priorities and other commitments.

\"We present this information as part of the quarterly budget briefings required by local government,\" Cox said, noting the district\u000027s different reporting calendar as a local education agency and that the audit and annual consolidated financial report are submitted to the state.

City Schools said the majority of its revenue comes from the state and the city, and that the state\u000027s funding formula (state aid and relative wealth calculations) drives most of the district\u000027s revenue. Investment earnings were higher in FY24 and provided a positive contribution to the year‑end result, the district said.

The district reported it had assigned roughly $93 million of excess FY24 general‑fund revenue to planned capital and other priorities; those assignments are consistent with school board policy and the CEO\u000027s authority to designate fund balance after internal prioritization discussions.

Capital planning and FY26 outlook: City Schools and its facilities team described the district\u000027s major project pipeline and funding outlook. Facilities staff said district capital needs outstrip projected annual resources by an estimated industry gap of roughly $375 million annually, underscoring a long backlog of deferred maintenance and project demand.

Facilities director Maureen Gershberg summarized a multi‑year pipeline of major projects and said the district anticipates receiving state and local capital allocations for replacements and renovations in FY26 while continuing to rely on recurring Healthy Schools and local CIP funding for systemic repairs such as roofs, windows and HVAC. Gershberg listed near‑term completions and milestones including the Furley replacement building, early learning annexes and modular classrooms scheduled for delivery over the next two to three years and noted that all classrooms had some form of cooling as of June 1, 2024.

City Schools also reminded the committee that its annual CIP submission asks for more projects than can be funded; the district said at the 90% IAC funding benchmark it expected approximately $26.6 million in state CIP funding this cycle but submitted requests for many more projects.

Why it matters: The district\u000027s audited fund‑balance designation affects how the city and the school board plan capital contributions and set priorities for both locally funded projects and state capital requests. Committee members asked for clarifications on differences in adopted budget figures and for grant and community‑services line‑item details; school financial staff said they will provide follow‑ups.

Ending: City Schools officials said they will post the audited consolidated financial report on the district website and provide requested follow‑up detail to the committee on community‑services and grant account questions.","Baltimore City Public Schools presented audited FY24 general‑fund results, an assigned fund balance for capital projects and an update on major replacement and renovation projects and Healthy Schools funding as part of the committee\u000027s budget briefing.",{"_33":100,"_35":36,"_37":38,"_39":101,"_41":102,"_43":103,"_45":104,"_47":105,"_49":106,"_51":107,"_53":108,"_55":56,"_57":58,"_59":109,"_61":62,"_63":64,"_65":110,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6348838,"Planning department reports Workday capital accounting fixes, warns of lost $1.5 million Greenway grant",965,3480000,4445000,"/Search/View?dp=1&key=2240273-dcda5bd156e19cd406e6b64a20c3f360&start=3480&end=4445","https://assets.pipeline.soar.com/2240273-dcda5bd156e19cd406e6b64a20c3f360/thumbnail_3480000.jpg","/articles/6348838/Baltimore-City/Baltimore-County/Maryland/Planning-department-reports-Workday-capital-accounting-fixes-warns-of-lost-15-million-Greenway-grant","https://secure.pipeline.soar.com/6348838-a1d71bb4738a00cc04f425aeff575c71/orig.mp4?Expires=1775935619&Signature=o28-3Gh6H6aWBfWjHijIgYzkrA4OV0r9U6~PA~4SQ6kdrewL91bJp03pXbmZ17UVcu2wFRgQuX10e5yig3wSFJVc0MAcgw2MIxDL~E-J-gXNWvek11MWxYsAy670V15V9X9fKM~wu6toln0jdP5pIeJYokXnh6iCcY9PHEYSKefmA8lwz~6wMwPm3~EK~j1E3D7fiq7ujNHtXA~9IMwr~X7swG~bGRjau0hyUpmf4D6BUElPZjTdZFUhvwPmADMU1Zef~AlvtY68lOBdj4wDycbJM3Db9j-WotHuBAV-rlFHcKrJj4Yb1H-r~LauroKuhbQhO-7axzK6ddrBc90Akw__&Key-Pair-Id=KUT5TJCACFTXG","The Baltimore Department of Planning told the City Council Budget and Appropriations Committee it has made substantial progress correcting capital accounting in the city\u000027s Workday financial system and expects to have the work done by the summer, which staff said will allow the city to report project balances by revenue category without relying on proxies.

\"We have spent a lot of energy working with city agencies and the Bureau of Accounting and Payroll Services to correct hierarchies, cost centers and other work tags so that we have accurate data within the Workday system,\" Sarah Parnellum, division chief for policy and data analysis in the planning department, told the committee.

Parnellum and Director of Planning Chris Ryer described steps taken to restore appropriations lost in the Workday transition, consolidate multiple project records and implement new funding‑source rules so expenditures are posted to the correct revenue categories. Those changes, planning staff said, will make it easier to reallocate prior appropriations to current priorities once the adjustments are complete.

\"Once we've completed that accounting progress, we will no longer have to use a proxy and we will be able to reallocate prior funding according to priorities,\" Parnellum said, adding that the department expects to move forward this summer.

Greenway Trail grant: Council President Z Cohen asked the planning director about an apparent loss of $1.5 million in state funds intended to help acquire the Norfolk Southern spur for the Greenway Trail. Ryer said the city had received notice in September 2024 that the funds were never requested and that the allocation appears to have been reappropriated by the state.

\"We received a $1.5 million grant in the state budget several years ago,\" Ryer said. \"We had no rationale at all of why it was withdrawn, so we'll work with the Department of General Services at the state level to understand what happened and the delegation to reinstate it.\" He said the project has been delayed for years in part by a federal NEPA process tied to an earlier earmark and by staffing turnover at the planning office.

Parnellum and Nicole Stewart, assistant director of planning, told committee members that staff turnover contributed to gaps in communication that may have prevented the city from drawing the state funds in time. Stewart said the department has since added fiscal staff and new steps to avoid similar problems.

Why it matters: The Workday fixes will affect how the city tracks and reassigns billions in open capital appropriations. The unresolved Greenway grant raises questions about grant management and intergovernmental coordination for a project council members described as a priority for active‑transportation and livability in parts of the city.

Members asked planning officials how capital reallocations are decided. Parnellum said funds can be reallocated either through the annual capital budget process or through the capital transfer process; transfers go through the Planning Commission and Board of Estimates. Chris Ryer and the city administrator\u000027s office described a broader effort to centralize project management within the mayor\u000027s infrastructure office and to improve procurement and budgeting practices across agencies.

Ending: Planning staff said they will present a completed accounting correction plan in the coming months and that community planners will act as liaisons to affected neighborhoods when transfers or reprogramming affect local projects.","The Department of Planning told the council it has nearly completed Workday corrections that will allow reallocation of stale capital appropriations; officials said a $1.5 million state grant intended for the Greenway Trail was not requested and appears to have been reappropriated by the state.","actionData","errors"]

Article not found

Baltimore budget office reports $46 million FY24 surplus, warns of $14.4 million FY25 shortfall and recommends $51.2 million in closeout supplements

Mayor—27s recovery office says $641.17 million in ARPA funds fully obligated; $391.3 million expended as of Dec. 31, 2024

City Schools reports audited FY24 results, $93 million assigned fund balance and multi‑year capital program needs

Planning department reports Workday capital accounting fixes, warns of lost $1.5 million Greenway grant