FY 26 Proposed Operating Budget Book

HARFORD COUNTY, MARYLAND STATEMENTS OF ESTIMATED UNRESTRICTED NET POSITION WATER & SEWER OPERATING FUND AND WATER & SEWER DEBT SERVICE FUND

WATER & SEWER OPERATING FUND

WATER & SEWER DEBT SERVICE

TOTAL NET POSITION AT JUNE 30, 2024 Less Invested in Capital Assets, Net of Related Debt

562,251,312 (326,103,597) (137,012,358)

0

Restricted - Capital Project/Debt Service

0

Net Assets Available for Appropriation at June 30, 2024 Unrestricted Net Position

99,135,357

0

Plus: Fiscal Year 2025 Estimated Revenues Less: Fiscal Year 2025 Estimated Expenditures

70,500,000 (63,100,000)

12,690,000 (12,690,000)

Net Assets Available for Appropriation at June 30, 2025 Unrestricted Net Position

106,535,357

0

Plus: Fiscal Year 2026 Estimated Revenues Less: Fiscal Year 2026 Estimated Expenditures

72,550,000 (104,401,000)

12,360,000 (12,360,000)

Net Assets Available for Appropriation at June 30, 2027 Unrestricted Net Position

74,684,357

0

(1) It should be noted that while budget policy defines Water & Sewer Debt Service Fund as an individual account for management purposes, the County's financial statements consider it part of the Water & Sewer Fund.

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