Calvert County unveils staff-recommended FY27 budget that leans on reserves and boosts public safety

The Calvert County Board of County Commissioners heard the staff-recommended fiscal year 2027 budget Wednesday, a $411,000,000 plan that county finance officials described as balanced but still a starting point for commissioners.

Melina Brookshire, chief financial officer, outlined the proposal as “a balanced fiscally responsible plan to maintain core services,” and said the recommendation directs roughly 16% of the overall budget to public safety and funds seven new positions, including a recruiter and six additional school resource officers. Brookshire told the board the budget would also include “the use of $12,000,000 in prior year fund balance to support capital projects.”

Why it matters: The proposal seeks to protect core services while advancing capital needs without increasing debt pressure, but it depends on a mix of one-time fund balance transfers and assumptions about state and local revenues that remain subject to change. Brookshire emphasized conservative revenue recognition and the board’s role in refining the plan.

Key details: Mary Andes, the county’s budget deputy, said property tax is the county’s largest revenue source at $227,000,000 (about 55% of projected revenue), and that the staff estimate of total revenue stands at $411,000,000 before certain one-time and restricted items are backed out. Brookshire and Andes stressed the staff approach of not making grant or other contingent funds available until awards are formalized.

The recommendation also includes substantial education funding: the Board of Education operating allocation in the staff plan is about $163,000,000, roughly 40% of the county’s budget, which Brookshire said is approximately $3,000,000 above the state maintenance-of-effort requirement. The capital program presented by Danielle Russell totals about $86,200,000, with education, transportation and enterprise projects among the largest investments.

Debt and reserves: Brookshire reported an available fund balance around $145,000,000 (with $35,000,000 committed for stabilization and roughly $104,000,000 unassigned) and a fund balance ratio of 37.2%, which she noted exceeds Moody’s 35% benchmark. Staff proposed issuing about $100,000,000 in general obligation bonds for capital projects while keeping debt service well within policy limits.

Pending items and next steps: Staff told the board several items remain unresolved and could materially affect the commissioner's final proposal, including the outcome of Fraternal Order of Police collective bargaining, additional requests from the Board of Education, and possible cost-of-living adjustments. The county administrator and finance staff said they would incorporate changes as directed when the commissioner's budget is drafted; the commission scheduled a public hearing on the commissioner's budget for May 5 and left the staff hearing record open through April 11 for additional input.

Board action: After the presentation and public comment, the board approved a motion directing staff to review the recommendation and keep the record open through close of business on 04/11/2026 for adjustments and additional input.

What’s next: Staff will return an updated commissioner's recommended budget reflecting any directions from the board; the next public hearing on the commissioner's budget is set for May 5 at 7 p.m.