2026 Final Operating Budget Page Two ANALYSIS To better understand the budgetary changes and their associated drivers, the changes have been analyzed by mandated and discretionary expenses.
FY 2026 PrelimBudget Mandated Increases
$450.5
8.0 6.1
Additions Reductions
(3.5)
FY 2026 Final Operating Budget
$461.1
Attachment 1 – identifies the mandated and discretionary additions and reductions. Mandated changes increase the budget by $8.0 million and are as follows: • Base salaries (0101 – excludes MSP) increase by $4.2 million mostly due to: o Grade/step/reclassifications and collective bargaining salary schedule changes totaling $2.7 million. o A 1% COLA for civilian and sworn employees totaling $1.5 million. • Health insurance (0151 & 0152) increases $2.0 million due to updated actual activity. • Pension (0161) costs increase by $0.7 million. • Maryland State Police Retirement (0165) costs increase by $0.6 million • Social Security (0151) costs increase by $0.3 million. • Law Enforcement Officers’ Pension System (0169) costs increase by $0.2 million. The operating budget includes $6.1 million in additional discretionary spending. The key variances are as follows: • Insurance (1309) increases by $1.5 million due to expected premium increases. • Management Studies & Consultants (0821) increases $1.0 million primarily due to Environmental, Social, and Governance (ESG) analysis and reporting. • Vehicle Purchases – Other Land Vehicles (0730) increased $1.0 million due to the requirement various vehicles such as mowers, utility trailers, arrow boards, etc. • Other Additional Equipment (1199) increased $0.6 million due to the requirement for vaults (stores firearms) in police vehicles. FY 2026 Final Operating Budget Page Three
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