FY 26 Approved Operating Budget

properties 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 fi scal year based on the customer ' s sewer usage . This fee will remain in e ff ect 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 fi nancial reporting model through GASB Statement No . 34 , which requires capital contributions fl ow through income statements as revenues . This account will be used to record surcharges for a limited number of speci fi c 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 23 Audited

FY 24 Audited

FY 25 Approved Budget

FY 26 Approved Budget

CONTRACTUAL SERVICES

$0

$1,798

$70,000

$70,000

DEBT SERVICE

$11,921,015

$11,715,011

$11,529,500

$12,007,882

MISCELLANEOUS

$0

$0

$2,282,000

$282,118

$11,921,015

$11,716,809

$13,881,500

$12,360,000

TOTAL

FUND SUMMARY BY DEPARTMENT

Water & Sewer Debt Service Fund Summary by Department

FY 23 Audited

FY 24 Audited

FY 25 Approved Budget

FY 26 Approved Budget

DEBT SERVICE

$11,921,015

$11,716,809

$13,881,500

$12,360,000

$11,921,015

$11,716,809

$13,881,500

$12,360,000

TOTAL

SUMMARY BY REVENUE SOURCE

Water & Sewer Debt Service Revenues

FY 23 Audited

FY 24 Audited

FY 25 Approved Budget

FY 26 Approved Budget

TAXES

$3,374,022

$3,214,055

$3,030,000

$2,998,500

CHARGES FOR SERVICES

$18,151,389

$7,672,854

$10,671,500

$9,224,800

MISCELLEANOUS REVENUES

$124,803

$134,690

$180,000

$136,700

$21,650,214

$11,021,599

$13,881,500

$12,360,000

TOTAL

197