FY26 budget book final

WASHINGTON COUNTY APPROVED BUDGET

FY 2026

Capital Transfers – Departments 12700 & 91230

Contact: Zane Garrett

The General Fund provides support for Debt Service and Capital Improvement Projects Capital Transfers. A Debt Affordability Analysis is prepared each year along with the Capital Improvement and Operating Budgets to determine appropriate debt levels and assure that the debt services stay within the County’s established guidelines.

Department Function

Debt Service Department - P rincipal and interest payments for the County’s tax-supported bonds, loans and other debt instruments are paid through this department.

Capital Improvement Projects – This department is used to record all General Fund appropriations to the Capital Improvement Budget for current year projects. Use of General Fund Revenue for capital projects is considered pay-go funding.

Key Data

2024 Budget

2025 Budget

2026 Budget

Category Summary

$ Change

% Change

6,250,000

7,795,320

7,598,000

(197,320)

(2.53%)

Capital Improvement Projects

15,779,240

16,210,080

16,268,190

58,110

0.36%

Debt Service

Total

22,029,240

24,005,400

23,866,190

(139,210)

(0.58%)

Bridges, Drainage, and Black Rock Golf Course Bunker Rehabilitation are some examples of projects funded by Capital Transfers from the General Fund.

Keedysville Road Bridge Project

Fort Ritchie Dam Repairs Project

Black Rock Golf Course Bunker Rehabilitation

2026 Budget Document

121

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