FY 26 Approved Operating Budget

GENERAL FUND SUMMARY

ORIGIN & PURPOSE :

The Harford County Charter , Article V Budget and Finance , Section 502 ( b ) de fi nes the term " County funds " to mean " any money appropriated or approved by the Council to which the County may at any time have legal or equitable title ." The General Fund is the principal operating fund for Harford County Government and encompasses all fi nancial resources and activities , not required by law or County policy , to be maintained in another speci fi c fund . General Fund appropriations are used primarily to fi nance the administrative activities of County Government to provide services to its citizens . In addition , the allocation of County funds in support of the Board of Education , the Library system , Harford Community College , the Health Department , some State agencies , and certain non - pro fi t and / or community programs , is made from the General Fund . Charter Section 523 ( b ) also states " No general fund revenues or receipts shall be dedicated to , expended for , or used to supplement appropriations from a special fund except as a loan to such special fund ." Property Taxes are the largest source of General Fund revenue , followed by Income Taxes . Other sources include licenses , permits , fi nes , forfeitures , investments , rental income , sales , services and charges to user agencies , other local taxes , and State shared revenue . Any excess unappropriated fund balance realized at the end of a fi scal year , above the 5 % Unappropriated General Fund Balance maintained by County policy , is appropriated into the next fi scal year ' s budget and treated as one - time funding for that fi scal year .

SUMMARY BY CHARACTER

General Fund Summary by Character

FY 23 Audited FY 24 Audited FY 25 Approved Budget

FY 26 Approved Budget

$167,314,836 $182,179,198

$206,830,418

$216,653,536

SALARIES AND WAGES

$56,852,609

$58,687,970

$74,847,234

$75,995,749

CONTRACTUAL SERVICES

$7,886,536

$8,239,606

$8,122,558

$8,362,415

SUPPLIES AND MATERIALS

$4,582,158

$5,042,372

$6,100,567

$6,082,136

BUSINESS AND TRAVEL

$7,760,494

$2,361,348

$2,146,232

$1,913,037

CAPITAL OUTLAY

$60,967,756

$93,364,244

$66,850,885

$67,977,404

DEBT SERVICE

$426,488,833 $404,284,297

$415,188,496

$439,576,113

MISCELLANEOUS

INTER-GOVERNMENTAL / INTER-FUND EXPENDITURES

$26,354

$11,241

$21,610

$4,610

$731,879,576 $754,170,275

$780,108,000

$816,565,000

TOTAL

179