FY 24 APPROVED OPERATING BUDGET

UNDERSTANDING THE BUDGET DOCUMENT Harford County’s Annual Operating and Capital Budgets represent our comprehensive financial and operational plan for the fiscal year. A description of the major components of the Annual Operating Budget is described here. The Annual Capital Budget and Capital Improvement Program (CIP) are described in a separate document. Budget Message Prepared by the County Executive, the message outlines the Administration’s priorities and major budget highlights. As mandated by Harford County Charter, the Budget Message contains an explanation of the Operating and Capital Budgets along with the Capital Program. It includes any major changes in financial policies, program development, expenditures, appropriations or revenues from the previous year. Document Guide This guide is provided to acquaint the reader with the general format, organization, and content of the County’s Operating Budget. County Overview Historical and demographic information about Harford County, along with the County’s organizational structure and statistical information are included in this section. County Budget Policies / Process This section provides an explanation of the County’s policies and planning procedures which impact the development of the annual budget. The process for preparing, reviewing, adopting, and amending the annual budget, as well as a description of each individual major fund is included. Fiscal Year Budget Summary This section provides data summarizing the Fiscal Year 2024 Budget. It describes issues used to formulate the Fiscal Year 2024 Budget to include trend analysis and assumptions, economic outlook, organizational changes, State and Federal mandates, etc. Spending Affordability Report A copy of a report submitted to the County Executive by the Spending Affordability Advisory Committee (created by Executive Order 92-2) is provided in this section. The report contains the Committee’s recommendations of fiscal goals for the County’s Fiscal Year 2024 Budget. Summaries All Funds Fiscal data summarizing total revenues and appropriations for all funds is provided in this section. The data is presented several ways by Character (e.g. Personal Services, Contractual Services, etc.), Fund, Revenue Source, and Department.

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