FY 25 Harford County Government Proposed Operating Budget

connected to the water/sewer system before December 31, 1991, and $140 per EDU for properties connected after December 31, 1991. BIOLOGICAL NUTRIENT REMOVAL FEE This fee was added to the County Code Chapter 256, Article V, Section 45.5 to cover the debt payment that the County incurred on capital construction costs to install the biological nutrient removal process at the Sod Run Wastewater Treatment Plant. Sewer system customers are billed each fscal year based on the customer's sewer usage. This fee will remain in efect until the total debt service incurred for this period is retired. SANITATION PERMIT The County Health Department imposes an assessment and requires a permit to install a septic system. The permit fee is collected by the County Department of Inspections, Licenses, and Permits, and the revenue is divided between the Water & Sewer Debt Service Fund and a General Fund account dedicated to the Health Department. CAPITAL SURCHARGES The Governmental Accounting Standards Board (GASB), the standard-setting authority for governmental accounting, introduced a fnancial reporting model through GASB Statement No. 34, which requires capital contributions fow through income statements as revenues. This account will be used to record surcharges for a limited number of specifc projects as well as any future capital surcharges to be set. INVESTMENT INCOME This account is provided to record interest earned on the investment of all idle cash in the Water and Sewer Debt Service Fund.

FUND SUMMARY BY CHARACTER

Water & Sewer Debt Service Fund Summary by Character FY 22 Audited

FY 23 Audited

FY 24 Approved Budget

FY 25 Proposed Budget

CONTRACTUAL SERVICES

$0

$0

$70,000

$70,000

DEBT SERVICE MISCELLANEOUS

$12,230,404

$11,921,015

$11,918,638

$11,529,500 $2,282,000 $13,881,500

$0

$0

$596,362

TOTAL

$12,230,404

$11,921,015

$12,585,000

FUND SUMMARY BY DEPARTMENT

Water & Sewer Debt Service Fund Summary by Department FY 22 Audited

FY 23 Audited

FY 24 Approved Budget

FY 25 Proposed Budget

(66) DEBT SERVICE

$12,230,404 $12,230,404

$11,921,015 $11,921,015

$12,585,000 $12,585,000

$13,881,500 $13,881,500

TOTAL

109