FY 27 Proposed Operating Budget

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, 2025 Less Invested in Capital Assets, Net of Related Debt

601,710,349 (347,601,230) (139,715,298)

0

Restricted - Capital Project/Debt Service

0

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

114,393,821

0

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

71,200,000 (78,300,000)

12,329,500 (12,329,500)

Net Assets Available for Appropriation at June 30, 2026 Unrestricted Net Position

107,293,821

0

Plus: Fiscal Year 2027 Estimated Revenues Less: Fiscal Year 2027 Estimated Expenditures

69,500,000 (134,422,000)

14,225,000 (14,225,000)

Net Assets Available for Appropriation at June 30, 2026 Unrestricted Net Position

42,371,821

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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