FY 27 Proposed Operating Budget

by Harford County Code Chapter 256, Article V, Section 45.4, Water/Sewer mains must be deemed operational by the Department of Public Works, and development charges must be paid, before the issuance of a plumbing permit for connection. ASSESSMENTS - are comprised of: Benefit Assessments - Harford County Code, Chapter 256-27 authorizes the County Council, on the recommendation of the Director of Public Works, to establish an annual "benefit assessment" on properties in the systems to pay for construction, purchase or establishment of water and/or sewer facilities. The Director of Public Works, after obtaining from the County Treasurer the costs of the capital improvements, shall determine the proper assessment to be levied. User Benefit Assessments - Harford County Code, Chapter 256-45.2 authorizes "user benefit assessments" against all properties which benefited from a connection to county public facilities, to create a fund to pay for the expansion, extension or reconstruction of the water and/or sewer system. These assessments are to be made for a period of 25 years from the date of connection, and are imposed at a rate of $70 per EDU for 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 fiscal year based on the customer's sewer usage. This fee will remain in effect 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 financial reporting model through GASB Statement No. 34, which requires capital contributions flow through income statements as revenues. This account will be used to record surcharges for a limited number of specific 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.

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