FY 24 APPROVED OPERATING BUDGET

COUNTY BUDGET POLICIES AND PROCESS

Three Year Expenditure Plan

Annually, the County will update a three year expenditure plan. Projections include estimated operating costs of future capital improvements that are included in the Capital budget.

Fiscal Impact Statements

Fiscal Impact Statements shall be prepared for all legislative proposals and resolutions in accordance with local law. Statements shall also be prepared on any new administrative policy, procedure, or program; as well as to determine the future financial impact of subdivision approvals. The fiscal impact shall be assessed on both the expenditure and revenue side of the budget. Capital Budget Policies All capital improvements and various related projects must be made in accordance with the Approved Capital Improvement Program. Departments and Agencies will propose a capital improvement program to the Planning Advisory Board for their consideration. After their review, the Director of Planning and Zoning will transmit these recommendations to the County Executive. The County shall then coordinate the Capital Improvement budget with the Operating budget. Debt service operating costs will be projected and included in the operating budget forecasts. Debt service and approved capital projects must follow the standard debt policies of the County. In accordance with the Harford County Charter, the County will adopt a five-year Capital Improvement Plan and update it annually. All capital projects must be funded in accordance with the adopted County debt policy; utilizing the least costly method of financing all new projects. The County will identify the estimated costs and potential funding sources for each capital project before the Capital Improvement Plan is submitted for approval to the County Council. Harford County’s Strategic Plan Strategic planning is not just a function of budgeting, but a multi-faceted approach to resource management designed to maintain the County’s quality of life, while preparing for our future. The County’s Master Plan and the Administration’s goals are the basis for which performance measurement and budgets are built. Five Year Capital Improvement Program

The Master Plan

1969 - The County’s first comprehensive land use plans were developed.

1972 - With the adoption of the Harford County Charter, Article VII calls for the Department of Planning and Zoning to prepare and propose Master Plans. These plans can be initiated by order of the County Executive or by legislative act of the County Council. The Master Plan provides direction for addressing future growth, revitalization, the provision of adequate public facilities, economic development, and the preservation and protection of natural resources, agricultural lands, and historic resources. 1977 - The County’s second comprehensive plan was prepared, marking the beginning of comprehensive planning under the new charter form of government. The “Development Envelope”

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