2014 Northampton County Proposed Budget

7/27/2019 2014 Northampton County Proposed Budget

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2014 PROPOSED BUDGET

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CAPITAL IMPROVEMENTS PLAN

COUNTY OF NORTHAMPTON

EASTON, PENNSYLVANIA


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TABLE OF CONTENTS

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BUDGET MESSAGE2014 County Executive Budget Message ...................................................................... 12013 Budget vs. Proposed 2014 Budget ............................................................................ 3

GRAPH: Proposed 2014 Expenditure Budget ........................................................ 4Proposed 2014 Budget by Fund Type ................................................................................ 5

REVENUE ANALYSISRevenue Analysis ............................................................................................................... 7

GRAPH: Proposed 2014 Operating Budget Revenues .......................................... 7

Taxes .................................................................................................................................. 8Intergovernmental............................................................................................................... 8Fees, Fines, Charges and Miscellaneous .......................................................................... 9Investment Income ............................................................................................................. 9Other Financing Sources ................................................................................................... 10Budgetary Fund Balance ................................................................................................... 11

EXPENDITURE ANALYSISExpenditure Analysis ......................................................................................................... 13

GRAPH: Proposed 2014 Operating Budget Expenditures .................................... 13Personnel .......................................................................................................................... 14

Personnel Summary .............................................................................................. 15Position Changes for 2014 .................................................................................... 17

Operating ........................................................................................................................... 18Subcontracted Client Services ......................................................................................... 19Pass Through Grants ........................................................................................................ 20Grants ................................................................................................................................ 21Bi-County Ventures ........................................................................................................... 24Debt Service ...................................................................................................................... 25Schedule of Payment for Bond Indebtedness ................................................................... 26Schedule of Payment for GESA Installment Financing Indebtedness............................... 26Capital ............................................................................................................................... 28Contingency ....................................................................................................................... 29Capital Projects ................................................................................................................. 30County Contribution ........................................................................................................... 31

BUDGET BY PROGRAMGeneral Government Program .......................................................................................... 33

GRAPH: Proposed 2014 Budget .......................................................................... 33General Government Program Summary .............................................................. 34

Council ....................................................................................................... 35Executive ................................................................................................... 36Controller ................................................................................................... 37Solicitor ...................................................................................................... 38


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BUDGET BY PROGRAM, ContinuedGeneral Government Program, Continued

Human Resources ..................................................................................... 39Fiscal Affairs Summary.............................................................................. 40

Financial Planning and Control ...................................................... 41Revenue ........................................................................................ 42Disbursements............................................................................... 43

Assessment ................................................................................... 44Geographic Information System (GIS) .......................................... 45Procurement .................................................................................. 46Recorder of Deeds Summary ........................................................ 47

Recorder of Deeds ............................................................ 48Deeds Records Improvement ............................................ 49

Information Services ...................................................................... 50County Records Improvement ....................................................... 51

Administration Summary ........................................................................... 52Administration - Administration ...................................................... 53

Administrative Services ................................................................. 54Farmland Preservation .................................................................. 55Open Space Initiative Summary .................................................... 56

County Parks ..................................................................... 57Municipal Parks ................................................................. 58Farmland Preservation ...................................................... 59Environmentally Sensitive .................................................. 60

Act 13 Environmental Initiative ...................................................... 61Conservation District Summary ..................................................... 62

Conservation District ......................................................... 63Dirt and Gravel Road ......................................................... 64Clean Water ...................................................................... 65Watershed Specialist Grant ............................................... 66

Weights and Measures .................................................................. 67Conduct of Elections ...................................................................... 68

Agricultural Extension .................................................................... 69Emergency Management Services Summary ............................... 70

Enhanced 911 ................................................................... 71Enhanced 911 Wireless .................................................... 72Emergency Management .................................................. 73HazMat Act 165 ................................................................. 74Emergency Planning and Training Grant .......................... 75Emergency Equipment Grant ............................................ 76Emergency Management Responder Training .................. 77Pre-disaster Mitigation ....................................................... 78

Gaming Authority Grants ............................................................... 79Authorities, Boards, Commissions and Bi-county Ventures .......... 80


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BUDGET BY PROGRAM, ContinuedGeneral Government Program, Continued

Community and Economic Development Summary .................................. 81Community and Economic Development Administration ............... 82

Community Development Summary .............................................. 83Solid Waste ....................................................................... 84

Affordable Housing ............................................................ 85Grants ................................................................................ 86Hotel Room Rental Tax Grants Summary ........................ 87

Hotel Room Rental Tax 2000 Grants .................... 88Hotel Room Rental Tax 2005 Grants .................... 90

Community Development Grants ...................................... 91Economic Development Summary ................................................ 92

Gaming Administration Summary ...................................... 93Gaming Host County Tables ................................. 94Gaming Host County Slots .................................... 95

Economic Development Pass Through Grants ................. 96

Revolving Loan (EPA) ....................................................... 97Revolving Loan (MCLSA) .................................................. 98Revolving Loan (ED) ......................................................... 99

General Government Cost Allocation ...................................................... 100Court System and Corrections Program ......................................................................... 101

GRAPH: Proposed 2014 Budget ........................................................................ 101Court System and Corrections Program Summary ............................................. 102

District Attorney Summary ....................................................................... 103District Attorney ........................................................................... 104DUI Processing Centers .............................................................. 105Victims of Juvenile Offenders (VOJO) Grant ............................... 106Rights and Services Act (RASA) Grant ....................................... 107

Sheriff Summary ...................................................................................... 108Sheriff ......................................................................................... 109Sheriff Grants .............................................................................. 110

Coroner Summary ................................................................................... 111Coroner........................................................................................ 112Coroner Vital Statistics Improvement .......................................... 113

Public Defender ....................................................................................... 114Corrections Summary .............................................................................. 115

Jail ............................................................................................... 116Treatment Center ........................................................................ 117

Court Services Summary ......................................................................... 118Court Services - Administration ................................................... 119Civil Summary ............................................................................. 120

Civil .................................................................................. 121Civil Automation ............................................................... 122Criminal Summary ....................................................................... 123

Criminal ........................................................................... 124Criminal Automation ........................................................ 125

Register of Wills .......................................................................... 126Orphans Court ............................................................................. 127

Archives ....................................................................................... 128


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BUDGET BY PROGRAM, ContinuedCourt System and Corrections Program, Continued

Court Administration Summary ................................................................ 129Court Administration .................................................................... 130

Magisterial District Judges ........................................................... 131Law Library .................................................................................. 132Domestic Relations ...................................................................... 133Juvenile Probation ....................................................................... 134

Adult Probation ............................................................................ 135Juvenile Justice Center ............................................................... 136Driving Under the Influence (DUI) .............................................. 137

Fiscal Affairs Summary............................................................................ 138County Records Improvement ..................................................... 139Constables ................................................................................... 140

Court System and Corrections Cost Allocation ....................................... 141Public Works Program .................................................................................................... 142

GRAPH: Proposed 2014 Budget ........................................................................ 142

Public Works Program Summary ........................................................................ 143Public Works - Administration ................................................................. 144Parks and Recreation Summary ............................................................. 145

Parks and Recreation ................................................................. 146Louise Moore Pine Bequest ....................................................... 147

Custodial Services ................................................................................... 148Operations and Maintenance .................................................................. 149Bridges Summary .................................................................................... 150

Bridges ........................................................................................ 151Act 44 Grant ................................................................................ 152Act 13 Highway Bridge Improvements Grant .............................. 153

Public Works Cost Allocation .................................................................. 154Human Services Program ............................................................................................... 155

GRAPH: Proposed 2014 Budget ........................................................................ 155Human Services Program Summary ................................................................... 156

Human Services - Administration ............................................................ 157Grants ...................................................................................................... 158Human Services Facility .......................................................................... 160Information and Referral / Emergency Services ...................................... 161Veterans Affairs ....................................................................................... 162Gracedale Nursing Home ........................................................................ 163Mental Health .......................................................................................... 164Developmental Programs ........................................................................ 165Children, Youth and Families .................................................................. 166

Area Agency on Aging ............................................................................. 167

Drug and Alcohol ..................................................................................... 168HealthChoices ......................................................................................... 169Human Services Cost Allocation ............................................................. 170


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CAPITAL PROJECTSCapital Projects Summary ............................................................................................... 171

Capital Improvement Projects ............................................................................. 1722009 Bond Issue Projects.................................................................................... 174

2013 Bond Issue Projects.................................................................................... 175County-wide Guaranteed Energy Savings Agreement (GESA) .......................... 176Gracedale Guaranteed Energy Savings Agreement (GESA) .............................. 177

CAPITAL IMPROVEMENTS PLANProposed Capital Improvements Plan ............................................................................. 179Proposed Capital Improvements Plan Funding Sources and Uses .............................. 181Capital Improvements Descriptions

County-wide ......................................................................................................... 183Emergency Services Building .............................................................................. 183Courthouse Complex ........................................................................................... 183Jail ....................................................................................................................... 184Greystone Building .............................................................................................. 184

Bridges ................................................................................................................ 185Gracedale Complex ............................................................................................. 186


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County of Northampton2014 County Executive Budget Message

The proposed 2014 budget for Northampton County presents a reasonable spending plan whileconsidering the growing needs of County government. The administration has assembled the2014 budget without a tax increase while maintaining the tax rate at 10.8 mills.Personnel costs constitute 44.9% of proposed total operating budget expenditures. These costsincreased by approximately $8 million (5.7%). Salaries, which comprise 27.9% of proposedtotal operating budget expenditures, increased approximately $3.7 million (4.2%). Fringebenefit costs, which represent 17% of proposed total operating budget expenditures, increasedapproximately $4.3 million (8.3%).As presented in the 2014 proposed budget, the Open Space Initiative will remain a high prioritywith % mil of tax ($3.7 million) set aside for this purpose. Contributions of $700,000 for Countyparks and $1 million each for municipal parks, farmland preservation and environmentallysensitive are proposed.In order to understand the 2014 proposed budget, several major events occurred in 2013 whichhad an impact on the proposed 2014 budget and are listed below:

The County purchased an archives building to eliminate the need for payments to anoutside vendor for record storage services. The building now allows the County tohouse all archived records locally, under one roof, to eliminate record storage inseparate facilities and locations.

Debt service includes the payments associated with issuance of the 2013 bond. The2013 bond issue provided funds for capital projects which include reconstruction andrehabilitation of 18 county bridges, replacement of generators at the Courthouse andGracedale Nursing Home, and renovations to the boiler house at the Gracedalecomplex.

Plans were finalized and construction began on a new human services facility located onEmrick Boulevard in Bethlehem Township. The building will consolidate most HumanServices divisions into one centralized location for the convenience of the citizens ofNorthampton County. Occupancy is expected by March of 2014. As a result of thisinitiative, the Bechtel and Wolf buildings were sold.

Work on Guaranteed Energy Savings (GESA) projects are near completion throughoutthe County. The GESA projects savings is evidenced by the decrease in budgetedenergy costs throughout the County. These projects included county-wide upgrades toheating, cooling and electrical systems, plumbing, and building insulation. TheGracedale sewer line project is now complete.

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2013 BUDGET VS. PROPOSED 2014 BUDGET

Actual

Actual

As Of

Projected

To Budget Increase

2012 08/31/13 12/31/13 2013 2014 (Decrease) PercentRevenues:

Taxes $ 86,853,010 85,026,804 87,030,800 86,969,800 87,428,800 459,000 0.5

Intergovernmental 161,023,055 88,551,687 163,646,500 173,165,387 159,566,500 (13,598,887) (7.9)

Fees, Fines, Charges and Misc. 32,760,464 23,019,433 34,127,900 33,201,200 34,040,800 839,600 2.5

Investment Income 517,260 (21,241) 475,200 862,700 467,200 (395,500) (45.8)

Other Financing Sources 81,662,778 524,034 1,784,100 3,612,784 - (3,612,784) (100.0)Budgetary Fund Balance - - - 45,015,735 48,022,800 3,007,065 6.7

TOTAL OPERATING BUDGET 362,816,567 197,100,717 287,064,500 342,827,606 329,526,100 (13,301,506) (3.9)

Capital Projects:

Intergovernmental 143,057 - - - - - -

Investment Income 2,449 677 1,200 - - - -

Other Financing Sources - 21,745,447 21,745,500 21,745,447 - (21,745,447) (100.0)Budgetary Fund Balance - - - 2,558,822 13,016,000 10,457,178 408.7

TOTAL CAPITAL PROJECTS 145,506 21,746,124 21,746,700 24,304,269 13,016,000 (11,288,269) (46.4)

TOTAL COMBINED OPERATING

AND CAPITAL PROJECTS $ 362,962,073 218,846,841 308,811,200 367,131,875 342,542,100 (24,589,775) (6.7)

Expenditures:

General Government $ 131,948,151 21,033,717 42,344,000 58,261,740 56,611,300 (1,650,440) (2.8)

Court System and Corrections 69,373,749 48,467,213 75,113,500 78,561,085 80,128,500 1,567,415 2.0

Public Works 5,513,897 3,775,134 6,224,900 9,646,150 9,707,400 61,250 0.6

Human Services 166,981,309 107,093,659 174,091,221 195,004,431 182,978,900 (12,025,531) (6.2)

Contingency - - - 99,200 100,000 800 0.8


Capital Projects:

Capital Improvement Projects 2,168,501 856,634 1,399,000 2,595,356 1,196,500 (1,398,856) (53.9)

2009 Bond Issue Projects 172,571 39,758 331,700 715,763 385,200 (330,563) (46.2)

2013 Bond Issue Projects - 10,218,419 10,218,400 21,627,607 11,409,200 (10,218,407) (47.2)

County-wide GESA 998,974 - - 149 - (149) (100.0)

Gracedale GESA 9,855,058 182,586 477,500 502,554 25,100 (477,454) (95.0)

Other Financing Uses - 117,840 117,900 117,840 - (117,840) (100.0)

TOTAL CAPITAL PROJECTS 13,195,104 11,415,237 12,544,500 25,559,269 13,016,000 (12,543,269) (49.1)




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GeneralGovernment

16.5%Court System

and Corrections23.4%

Public Works2.8%

Human Services53.5%

Capital Projects3.8%

Proposed 2014 Expenditure Budget


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PROPOSED 2014 BUDGET BY FUND TYPE

Special Capital

General Revenue Projects

Fund Funds Fund Total

REVENUES

Taxes 85,430,000$ 1,998,800 - 87,428,800

Intergovernmental 2,763,100 156,803,400 - 159,566,500

Fees, fines, charges and miscellaneous 14,365,200 19,675,600 - 34,040,800

Investment income 380,500 86,700 - 467,200

Total revenues 102,938,800 178,564,500 - 281,503,300

EXPENDITURES

General Government:

Council 604,700 - - 604,700

Executive 210,000 - - 210,000

Controller 854,700 - - 854,700

Solicitor 596,200 - - 596,200

Human Resources 1,314,800 - - 1,314,800Fiscal Affairs 6,620,700 208,000 - 6,828,700

Administration 6,466,900 18,940,000 - 25,406,900

Community and Economic Development 754,200 10,337,500 - 11,091,700

Contingency 100,000 - - 100,000

17,522,200 29,485,500 - 47,007,700

Court System and Corrections:

District Attorney 4,561,300 - - 4,561,300

Sheriff 6,889,100 21,300 - 6,910,400

Coroner 833,900 166,500 - 1,000,400

Public Defender 1,642,600 - - 1,642,600

Corrections 30,279,400 - - 30,279,400

Court Services 3,434,500 475,200 - 3,909,700

Court Administration 16,812,400 13,346,300 - 30,158,700Fiscal Affairs 420,000 41,900 - 461,900

64,873,200 14,051,200 - 78,924,400

Public Works 5,451,000 4,256,400 - 9,707,400

Human Services 1,267,800 179,904,000 - 181,171,800

Capital projects - - 13,016,000 13,016,000

Debt service:

Principal 4,857,500 2,162,300 - 7,019,800

Interest 4,568,500 1,126,500 - 5,695,000

Total expenditures 98,540,200 230,985,900 13,016,000 342,542,100

Excess (deficiency) of revenues

over (under) expenditures 4,398,600 (52,421,400) (13,016,000) (61,038,800)

OTHER FINANCING SOURCES (USES) Transfers in 1,200,100 25,414,200 - 26,614,300

Transfers out (24,449,500) (2,164,800) - (26,614,300)

Total other financing sources (uses) (23,249,400) 23,249,400 - -

Net change in fund balances (18,850,800) (29,172,000) (13,016,000) (61,038,800)

Fund balances -- January 1 18,850,800 29,172,000 13,016,000 61,038,800

Fund balances -- December 31 -$ - - -


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REVENUE ANALYSIS

Actual

ActualAs Of

ProjectedTo Budget Increase

2012 08/31/13 12/31/13 2013 2014 (Decrease) Percent

Revenues:

Taxes $ 86,853,010 85,026,804 87,030,800 86,969,800 87,428,800 459,000 0.5

Intergovernmental 161,023,055 88,551,687 163,646,500 173,165,387 159,566,500 (13,598,887) (7.9)



Other Financing Sources 81,662,778 524,034 1,784,100 3,612,784 - (3,612,784) (100.0)

Budgetary Fund Balance - - - 45,015,735 48,022,800 3,007,065 6.7


Capital Projects:

Intergovernmental 143,057 - - - - - -

Investment Income 2,449 677 1,200 - - - -

Other Financing Sources - 21,745,447 21,745,500 21,745,447 - (21,745,447) (100.0)


TOTAL CAPITAL PROJECTS 145,506 21,746,124 21,746,700 24,304,269 13,016,000 (11,288,269) (46.4)



Taxes26.5%

Investment Income0.1%

Intergovernmental48.5%

Budgetary Fund

Balance14.6%

Fees, Fines, Chargesand Miscellaneous

10.3%

Proposed 2014 Operating Budget Revenues


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Taxes

Actual

Actual

As Of

Projected

To Budget Increase


Real Estate Tax $ 84,889,553 83,873,881 85,032,000 84,971,000 85,430,000 459,000 0.5

Hotel Room Rental Tax 1,963,457 1,152,923 1,998,800 1,998,800 1,998,800 - -

TOTAL $ 86,853,010 85,026,804 87,030,800 86,969,800 87,428,800 459,000 0.5

Taxes represent 26.5% of proposed operating budget revenue. Current year real estate tax revenue is estimatedat $82.5 million while delinquent and rollback real estate taxes comprise the remaining $2.9 million of real estatetax revenue. The Hotel Room Rental Tax revenue is estimated at $2 million.

The proposed 2014 real estate tax millage rate will remain at 10.8 mills.

Given the projected real estate assessment base of $8.1 billion, one mill of County real estate tax will generateapproximately $7.5 million of net revenue after allowance for deferred payments and discounts. There areapproximately 117,700 taxable properties on the tax rolls. Of these properties, approximately 111,400 (95%) areresidential and agricultural land representing $6.4 billion in assessed value based on 50% of 1995 appraised

values. In 2014, the County real estate tax for a property assessed at $50,000 will be $540.

Intergovernmental

Actual

ActualAs Of



General Government $ 3,798,347 2,070,424 4,742,400 8,666,368 5,159,500 (3,506,868) (40.5)

Court System and Corrections 9,404,249 4,745,388 9,542,700 9,822,298 9,686,300 (135,998) (1.4)

Public Works 1,312,223 757,023 1,227,200 1,380,121 1,154,700 (225,421) (16.3)

Human Services 146,508,236 80,978,852 148,134,200 153,296,600 143,566,000 (9,730,600) (6.3)

TOTAL $ 161,023,055 88,551,687 163,646,500 173,165,387 159,566,500 (13,598,887) (7.9)

Intergovernmental revenue represents 48.5% of proposed total operating budget revenue.

The Human Services program is expected to receive 90% of proposed total intergovernmental revenue, adecrease of approximately $9.7 million (6.3%). The decrease is mainly due to the end of the Child CareInformation Services pass through grant and the reduction of most other grants in Human Services. This isslightly offset by an increase in Medicare funding associated with the use of the new short-term rehabilitation unitand Medicaid funding at the Gracedale Nursing Home.

The Court System and Corrections program is expected to receive 6.1% of proposed total intergovernmentalrevenue, a decrease of approximately $136,000 (1.4%). The majority of the decrease is due to one-time grants inthe Sheriffs department and Magisterial District Judges division in 2013 and is partially offset by higher anticipatedJuvenile Court grant revenue in Juvenile Probation.

The General Government program is expected to receive 3.2% of proposed total intergovernmental revenue, adecrease of approximately $3.5 million (40.5%). The majority of this decrease is due to an anticipated reduction inthe amount of funding provided to the County for Community Development Block Grants (CDBG) and HomeInvestment Partnership grant. When the County receives notification from the state regarding the amount of the2014 CDBG grant, the budget will be amended to reflect the new amount.

The Public Works program is expected to receive 0.7% of proposed total intergovernmental revenue, a decreaseof approximately $225,400 (16.3%). The intergovernmental revenue decrease reflects a reduction in statereimbursement anticipated to be received in 2014 for bridge reconstruction projects.


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Fees, Fines, Charges and Miscellaneous

Actual

Actual

As Of

Projected

To Budget Increase


General Government $ 9,786,320 6,522,042 10,240,900 9,868,700 10,282,400 413,700 4.2

Court System and Corrections 10,247,492 6,957,937 10,762,300 10,678,000 10,843,700 165,700 1.6Public Works 319,522 383,540 458,900 147,700 122,200 (25,500) (17.3)

Human Services 12,407,130 9,155,914 12,665,800 12,506,800 12,792,500 285,700 2.3

TOTAL $ 32,760,464 23,019,433 34,127,900 33,201,200 34,040,800 839,600 2.5

Fees, fines, charges and miscellaneous revenue plays an important role in enabling the County to meet its presentand future commitments. This revenue source represents 10.3% of proposed total operating budget revenue.Fees are set at the maximum allowed by law.

Of this revenue, 37.5% is collected in the Human Services program, primarily at Gracedale, as charges forresident care. The increase of $285,700 (2.3%) is due to the use of Act 198 and DUI Fine funds in Drug and

Alcohol and an anticipated increase in patient income resulting from a higher projected census at Gracedale.

The Court System and Corrections program collects 31.9% of the revenue and is expected to increase $165,700(1.6%) primarily due to the anticipated rise in court fees and cost reimbursements for the Sheriff. This is partiallyoffset by an expected decrease in court and issuance fees in the Magisterial District Judges division.

The General Government program collects 30.2% of the revenue and which is expected to grow by $413,700(4.2%) due to several factors including increases in document filing fees in Recorder of Deeds, subdivision planreview fees in the Conservation District, and table game revenue.

Investment Income

ActualActualAs Of



General Government $ 376,030 (68,526) 373,400 722,400 375,000 (347,400) (48.1)

Court System and Corrections 13,470 5,806 9,100 13,300 9,100 (4,200) (31.6)

Public Works 15,062 4,543 7,600 10,700 5,600 (5,100) (47.7)

Human Services 112,698 36,936 85,100 116,300 77,500 (38,800) (33.4)

TOTAL OPERATING BUDGET 517,260 (21,241) 475,200 862,700 467,200 (395,500) (45.8)

Capital Projects 2,449 677 1,200 - - - -


AND CAPITAL PROJECTS $ 519,709 (20,564) 476,400 862,700 467,200 (395,500) (45.8)

Investment income represents 0.1% of proposed total operating budget revenue. The investment incomedecrease is due to lower cash balances available for investing. The short-term investment portfolios will continueto be collateralized in compliance with Pennsylvania Act 72.


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Other Financing Sources

Actual

Actual

As Of

Projected

To Budget Increase


General Government $ 81,662,778 112,784 112,800 112,784 - (112,784) (100.0)

Human Services - 411,250 1,671,300 3,500,000 - (3,500,000) (100.0)

TOTAL OPERATING BUDGET 81,662,778 524,034 1,784,100 3,612,784 - (3,612,784) (100.0)

Capital Projects - 21,745,447 21,745,500 21,745,447 - (21,745,447) (100.0)


AND CAPITAL PROJECTS $ 81,662,778 22,269,481 23,529,600 25,358,231 - (25,358,231) (100.0)

The $3.5 million reflected in the 2013 Human Services budget represents the anticipated proceeds from the saleof the Wolf and Bechtel buildings. The remainder of the revenue resulted from the issuance of the 2013 GeneralObligation Bond.


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Budgetary Fund Balance

Increase2012 2013 2014 (Decrease) Percent

General Government:General Fund * $ 36,582,929 16,604,835 18,850,800 2,245,965 13.5Deeds Records Improvement 28,994 73,978 68,000 (5,978) (8.1)Open Space Initiative:

County Parks 402,931 833,094 801,400 (31,694) (3.8)Municipal Parks 1,907 1,906 1,600 (306) (16.1)Farmland Preservation 2,421,389 3,271,729 3,071,500 (200,229) (6.1)

Environmentally Sensitive 12,010 171,827 - (171,827) (100.0)Act 13 Environmental Initiative - 252,598 502,600 250,002 99.0Dirt & Gravel Road 60,431 53,361 47,200 (6,161) (11.5)Clean Water 209,606 244,711 263,800 19,089 7.8Watershed Specialist 20,614 13,198 11,400 (1,798) (13.6)Elections Automation 14,298 - - - -Enhanced 911 Wireless 2,152,326 2,760,288 3,460,200 699,912 25.4HazMat Act 165 103,750 109,926 4,700 (105,226) (95.7)Emergency Planning and

Training Grant 16,528 20,975 2,000 (18,975) (90.5)Emergency Equipment Grant 63,333 63,333 - (63,333) (100.0)Emergency Management Responder

Training 62,500 84,750 57,600 (27,150) (32.0)Pre-diaster Mitigation - 1,708 - (1,708) (100.0)Gaming Authority Grants - 27,500 - (27,500) (100.0)Solid Waste 115,327 159,614 251,600 91,986 57.6Affordable Housing 840,606 620,788 221,800 (398,988) (64.3)Hotel Room Rental Tax 2000 146,978 70,025 48,100 (21,925) (31.3)Hotel Room Rental Tax 2005 2,662 12 - (12) (100.0)Community Development Pass

Through Grants 9,354 - - - -

Gaming Host County Table Games 340,726 803,554 1,203,900 400,346 49.8Gaming Host County Slots 38 1 - (1) (100.0)

Revolving Loan (EPA) 157,000 159,104 809,200 650,096 408.643,766,237 26,402,815 29,677,400 3,274,585

Court System and Corrections:Sheriff - 91,925 21,300 (70,625) (76.8)Coroner Special Projects 223 - - - -Coroner Vital Statistics Improvement 110,668 128,416 145,000 16,584 12.9Civil Automation 272,031 309,384 349,000 39,616 12.8Criminal Automation 71,567 68,114 58,200 (9,914) (14.6)County Records Improvement 860,768 50,891 41,900 (8,991) (17.7)

1,315,257 648,730 615,400 (33,330)

Public Works:Louise Moore Pine Bequest 1,517,511 1,734,462 1,586,300 (148,162) (8.5)Bridges 714,644 1,048,067 1,485,700 437,633 41.8

2,232,155 2,782,529 3,072,000 289,471

Human Services:HealthChoices 13,575,212 15,181,661 14,658,000 (523,661) (3.4)

13,575,212 15,181,661 14,658,000 (523,661)

TOTAL OPERATING BUDGET 60,888,861 45,015,735 48,022,800 3,007,065 6.7

Budget

(Continued)


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Budgetary Fund Balance, Continued

Increase2012 2013 2014 (Decrease) Percent

Capital Projects:Capital Improvement Projects $ 587,217 1,340,356 1,196,500 (143,856) (10.7)

2009 Bond Issue Projects 886,321 715,763 385,200 (330,563) (46.2)2013 Bond Issue Projects - - 11,409,200 11,409,200 100.0County-wide GESA 999,096 149 - (149) (100.0)

Gracedale GESA 10,357,229 502,554 25,100 (477,454) (95.0)

12,829,863 2,558,822 13,016,000 10,457,178


AND CAPITAL PROJECTS $ 73,718,724 47,574,557 61,038,800 13,464,243 28.3

Budget

The General Fund 2012 budgetary fund balance includes $330,629 of roll forward encumbrances and appropriations from 2011. The 2013budgetary fund balance includes $890,949 of roll forward encumbrances and appropriations from 2012. The 2014 proposed budgetary fundbalance does not include any roll forwards from 2013.

Budgetary fund balance comprises 14.6% of proposed total operating budget revenue. Approximately $18.9million of the General Funds unreserved fund balance is required to fund the proposed spending plan. All otherbudgetary fund balances are restricted to the purpose for which they were intended.

A detailed description of the projects and their funding sources is contained in the Capital Improvements Plansection of this document.


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EXPENDITURE ANALYSIS

Actual

ActualAs Of



Expenditures:

Personnel 125,893,488$ 91,310,126 137,858,800 140,004,838 147,967,200 7,962,362 5.7

Operating 45,841,317 28,144,457 47,660,300 58,288,957 57,536,300 (752,657) (1.3)

Subcontracted Client Services 73,073,275 45,904,934 78,493,400 92,884,963 90,567,600 (2,317,363) (2.5)

Pass Through Grants 14,633,839 6,538,420 9,426,200 18,026,424 5,278,400 (12,748,024) (70.7)

Grants 3,047,703 1,684,189 4,755,100 7,427,727 7,035,400 (392,327) (5.3)

Bi-county Ventures 907,500 740,834 907,500 907,500 913,700 6,200 0.7Debt Service 79,103,940 4,809,109 12,353,000 12,353,000 12,714,800 361,800 2.9

Capital 3,585,199 1,237,654 6,319,321 11,579,997 7,412,700 (4,167,297) (36.0)

Other Financing Uses 27,730,845 - - - - - -

Contingency - - - 99,200 100,000 800 0.8


Capital Projects:

Capital Improvement Projects 2,168,501 856,634 1,399,000 2,595,356 1,196,500 (1,398,856) (53.9)2009 Bond Issue Projects 172,571 39,758 331,700 715,763 385,200 (330,563) (46.2)

2013 Bond Issue Projects - 10,218,419 10,218,400 21,627,607 11,409,200 (10,218,407) (47.2)

County-wide GESA 998,974 - - 149 - (149) (100.0)

Gracedale GESA 9,855,058 182,586 477,500 502,554 25,100 (477,454) (95.0)

Other Financing Uses - 117,840 117,900 117,840 - (117,840) (100.0)

TOTAL CAPITAL PROJECTS 13,195,104 11,415,237 12,544,500 25,559,269 13,016,000 (12,543,269) (49.1)



PassThroughGrants1.6%

Grants2.1%Personnel

44.9%

DebtService

3.9%

Operating17.5%

Capital2.2%

SubcontractedClient

Services27.5%

Bi-countyVentures

0.3%

Proposed 2014 Operating Budget Expenditures


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Personnel

Actual

Actual

As Of

Projected

To Budget Increase


Salaries - Full-time $ 20,418,459 13,878,816 20,886,500 21,399,400 22,217,700 818,300 3.8

Salaries - Part-time 2,656,303 1,872,041 2,820,900 2,846,050 2,951,300 105,250 3.7Salaries - Union Full-time 54,616,606 35,956,068 54,331,700 54,283,191 56,545,000 2,261,809 4.2

Salaries - Union Part-time 5,681,728 4,056,600 6,046,300 5,892,006 6,645,000 752,994 12.8

Special Functions 4,950 6,290 6,500 15,000 10,000 (5,000) (33.3)

Overtime Wages 3,991,810 2,936,522 4,350,000 3,971,000 3,728,200 (242,800) (6.1)

TOTAL SALARIES 87,369,856 58,706,337 88,441,900 88,406,647 92,097,200 3,690,553 4.2

FICA and Medicare 6,542,382 4,373,318 6,737,700 6,793,598 7,050,900 257,302 3.8

Retirement - County 11,072,364 8,251,637 12,248,200 12,574,600 14,138,800 1,564,200 12.4

Healthcare and Dental 8,039,955 10,598,687 16,058,700 16,994,200 18,735,000 1,740,800 10.2

Healthcare Employees OPEB 2,607,693 2,026,942 3,094,000 3,225,200 3,251,900 26,700 0.8

Healthcare Retirees OPEB 2,992,498 2,172,576 2,887,800 2,900,900 3,084,400 183,500 6.3

Life Insurance 97,710 65,428 103,600 109,784 110,000 216 0.2

Vision and Prescription 3,697,904 2,875,397 4,839,300 5,350,300 5,734,900 384,600 7.2

Unemployment Compensation 262,556 58,090 228,700 320,000 308,000 (12,000) (3.8)

Workers' Compensation 3,210,570 2,181,714 3,218,900 3,329,609 3,456,100 126,491 3.8

TOTAL FRINGE BENEFITS 38,523,632 32,603,789 49,416,900 51,598,191 55,870,000 4,271,809 8.3

TOTAL PERSONNEL $ 125,893,488 91,310,126 137,858,800 140,004,838 147,967,200 7,962,362 5.7

Personnel costs constitute 44.9% of proposed total operating budget expenditures. These costs increasedapproximately $8 million (5.7%).

Salaries, which comprise 27.9% of proposed total operating budget expenditures, increased approximately $3.7 million(4.2%). Salaries include the addition of three full-time positions and the elimination of one part-time position asdetailed on page 17. The administration continues to budget some salaries and fringe benefits at 95% of the totalestimate for 24-hour 7-day operations to account for a vacancy factor.

Fringe benefit costs, which represent 17% of proposed total operating budget expenditures, increased approximately$4.3 million (8.3%). Contributions for healthcare and dental, vision and prescription, and employees and retireeshealthcare are actuarially determined and increased approximately $2,335,600 (8.2%). The contribution for workerscompensation is also actuarially determined and increased approximately $126,500 (3.8%). The contribution forretirement increased approximately $1,564,200 (12.4%) as a result of the projected required contribution determinedby the actuary. These amounts represent payments into the associated funds and do not reflect actual expenditures.FICA and Medicare expenditures increased approximately $257,300 (3.8%) in relation to the increase in salaries.


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Personnel Summary

Program/Department FT PT FT PT FT PT

General Government:Council 3 10.0 3 10.0 - -

Executive 2 - 2 - - -

Controller 8 1.0 8 1.0 - -

Solicitor 3 5.5 3 5.5 - -

Human Resources 12 - 12 - - -

Fiscal Affairs:

Financial Planning and Control 8 - 8 - - -

Revenue 12 - 12 - - -

Disbursements 5 - 5 - - -

Assessment 15 - 15 - - -

Geographic Information System 4 - 4 - - -

Procurement 5 - 5 - - -Recorder of Deeds 11 - 11 - - -

60 - 60 - - -

Administration:

Administration 3 - 3 - - -

Administrative Services 5 - 5 - - -

Farmland Preservation 3 - 3 - - -

Conservation District 6 0.5 6 0.5 - -

Weights & Measures 2 0.5 2 0.5 - -

Conduct of Elections 7 - 7 - - -

Agricultural Extension 1 - 1 - - -

Emergency Management Services:

Enhanced 911 55 - 55 - - -

Emergency Management 5 - 5 - - -

Revenue Appeals Board - 5.0 - 5.0 - -

87 6.0 87 6.0 - -

Community and Economic

Development 8 0.5 8 0.5 - -

Program total 183 23.0 183 23.0 - -


District Attorney 37 15.3 38 14.3 1 (1.0)

Sheriff 63 12.5 63 12.5 - -

Coroner 5 1.0 5 1.0 - -

Public Defender 5 16.0 5 16.0 - -

Corrections 269 2.5 269 2.5 - -

Approved

Positions

2013

Recommended

Positions

2014

Net

Change

(Continued)


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Personnel Summary, Continued

Program/Department FT PT FT PT FT PT

Court System and Corrections, (Continued):

Court Services:Administration 4 - 4 - - -Civil 24 0.5 24 0.5 - -Criminal 13 1.0 13 1.0 - -Register of Wills 4 - 4 - - -Orphans Court 2 - 2 - - -Archives 4 - 4 - - -

51 1.5 51 1.5 - -Court Administration:

Court Administration 64 7.5 64 7.5 - -Magisterial District Judges 50 3.0 52 3.0 2 -

Law Library 1 - 1 - - -Domestic Relations 62 2.0 62 2.0 - -Juvenile Probation 27 - 27 - - -Adult Probation 24 0.5 24 0.5 - -Juvenile Justice Center 75 - 75 - - -Driving Under the Influence 11 - 11 - - -

314 13.0 316 13.0 2 -Program total 744 61.8 747 60.8 3 (1.0)

Public Works:

Administration 2 - 2 - - -Parks and Recreation 16 0.8 16 0.8 - -Custodial Services 26 8.5 26 8.5 - -

Operations and Maintenance 24 - 24 - - -Bridges 3 - 3 - - -

Program total 71 9.3 71 9.3 - -

Human Services:

Administration 10 1.0 10 1.0 - -Information and Referral / Emergency

Services 10 4.5 10 4.5 - -Veterans Affairs 2 - 2 - - -Gracedale Nursing Home 593 144.2 593 144.2 - -Mental Health 22 - 22 - - -Developmental Programs 24 0.3 24 0.3 - -

Children, Youth and Families 121 0.4 121 0.4 - -Area Agency on Aging 32 14.0 32 14.0 - -Drug and Alcohol 8 - 8 - - -HealthChoices 5 - 5 - - -

Program total 827 164.4 827 164.4 - -

TOTAL POSITIONS 1,825 258.5 1,828 257.5 3 (1.0)

Approved RecommendedPositions Positions Net

2013 2014 Change


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Pay

FT PT Grade County Other


District Attorney Assistant District Attorney PT - (1.0) RS 7 100% 0%

Assistant District Attorney II 1 - CE 4 100% 0%Clerical Technician III (1) - CR 13 100% 0%

Administrative Specialist 1 - CR 18 100% 0%

Court Administration:Magisterial District Magisterial District Judge

Judges Technician 2 - CN 17 100% 0%

Total Court System and Corrections 3 (1.0)

TOTAL POSITION CHANGES FOR 2014 3 (1.0)

Position Changes for 2014

Position

Number

Department/Division

Funding


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Operating

Actual

Actual

As Of

Projected

To Budget Increase


Miscellaneous Employee Benefits $ 545,538 319,083 546,900 605,120 604,000 (1,120) (0.2)

Employee Wellness 35,964 30,309 63,000 113,000 113,000 - -

Occupancy Costs 5,104,413 3,459,405 5,381,600 5,726,920 6,245,300 518,380 9.1Communications 2,077,600 1,359,227 2,209,400 2,406,620 2,444,400 37,780 1.6

Administrative Supplies and

Equipment 1,669,555 904,288 1,721,500 3,643,320 3,166,200 (477,120) (13.1)

Service and Operating Supplies 8,430,441 4,593,436 8,174,300 8,733,200 8,156,400 (576,800) (6.6)

Transportation 1,446,265 774,070 1,444,900 1,459,920 1,448,600 (11,320) (0.8)

Professional Services 14,473,068 9,219,357 14,846,500 16,082,100 15,741,200 (340,900) (2.1)

Purchased Services 2,376,412 1,510,776 2,538,700 3,035,940 2,747,300 (288,640) (9.5)

Program Operating Costs 9,682,061 5,974,506 10,733,500 16,482,817 16,869,900 387,083 2.3

Central Service and Other

Transfers 6,954,534 4,286,946 6,911,200 7,004,500 7,640,500 636,000 9.1

Sub Total 52,795,851 32,431,403 54,571,500 65,293,457 65,176,800 (116,657) (0.2)

Less:

Transfers to other programs 6,954,534 4,286,946 6,911,200 7,004,500 7,640,500 636,000 9.1

TOTAL $ 45,841,317 28,144,457 47,660,300 58,288,957 57,536,300 (752,657) (1.3)

Operating comprises 17.5% of proposed total operating budget expenditures. These costs are incurred in connectionwith administering programs and providing services.

Occupancy costs increased due to expenses associated with the anticipated opening of the new larger humanservices facility. These costs are partially offset by the pending sale of the Wolf and Bechtel buildings along withenergy cost savings realized from the completed Guaranteed Energy Savings Agreement (GESA) projects.

Administrative supplies and equipment costs decreased mainly due to declining fund balances in EmergencyManagement Services. Children, Youth and Families computer hardware and furniture is budgeted in capital for 2014.

The service and operating supplies decrease is due primarily to a new contract with the Medicare Part B provider atthe Gracedale Nursing Home, the renegotiated contract with Magellan in HealthChoices and the prior year start-upcosts associated with the West Easton Treatment Center.

The professional services decrease is mainly due to a reduction in the contract with the Countys information serviceprovider, 2013 expenditures creating a reduction in the Open Space Fund balance, an anticipated reduction in thenumber of cases processed by the Public Defender, and an anticipated reduction in the number of engineeringcontracts in Public Works. This is partially offset by increases in Community Developments Solid Waste fund balanceand in Children, Youth and Families computer consultant fees.

The purchased services decrease is due primarily to a reduction in the estimated number of farms that will be closed inFarmland Preservation, the transfer of training expenditures from Responder Training to Emergency Management andthe reduction in costs for outsourced record storage as a result of the purchase of an Archives building, offsetsomewhat by additional costs related to the new human services facility.

The program operating costs increase is the result of the final distribution received in 2013 from the Louise Moore Pineestate, an additional Marcellus Shale Legacy fund distribution in Act 13 Environmental Initiatives, informationtechnology expenditures for computer hardware and software maintenance, and an increase in state assessment feesat the Gracedale Nursing Home. This was offset somewhat bythe overall reduction in the fund balance for the OpenSpace Initiative and Act 13 Highway Bridge Improvement funds for bridge replacement which are budgeted in thecapital expenditure category for 2014.

The central service and other transfers cost increase reflects the first year of the new human services facility costsallocated to the Human Services special revenue funds.


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Subcontracted Client Services

Actual

Actual

As Of

Projected

To Budget Increase


Juvenile Adjudicated Care $ 1,263,943 514,874 1,600,000 1,600,000 1,600,000 - -

Mental Health 9,591,839 4,516,314 9,039,800 8,871,200 8,546,700 (324,500) (3.7)Developmental Programs 3,898,637 2,033,575 4,438,700 4,966,900 4,466,100 (500,800) (10.1)

Children, Youth and Families 11,616,340 6,843,700 13,273,900 13,019,513 12,069,900 (949,613) (7.3)

Area Agency on Aging 2,332,645 1,235,510 2,355,200 2,175,690 2,165,600 (10,090) (0.5)

Drug and Alcohol 2,225,860 1,405,785 2,808,200 2,517,000 2,523,300 6,300 0.3

HealthChoices 41,484,003 29,037,590 44,247,200 58,822,260 58,542,500 (279,760) (0.5)

Human Services Info and

Referral/Emergency

Services 908 118 1,100 200 1,000 800 400.0

Human Services Grant

Management 659,100 317,468 729,300 912,200 652,500 (259,700) (28.5)

TOTAL $ 73,073,275 45,904,934 78,493,400 92,884,963 90,567,600 (2,317,363) (2.5)

Subcontracted client services comprises 27.5% of proposed total operating budget expenditures. Certain programservices the County provides to clients are contracted to specialists or private providers due to the nature of theservice. The availability of federal, state and County funding generally determines the increase or decrease in eachtype of service, with the priority of service delivery based on need.


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Pass Through Grants

2011 2012 2013 2014

General Government:Community Development Grants:

Community Development Block Grants $ 1,561,049 2,249,715 5,148,287 3,164,100

Emergency Shelter Grant 36,747 90,091 198,000 48,000Homelessness Prevention 553,284 188,392 - -

Home Investment Partnership - 55,863 429,137 129,200Pass Through Grants:

East Allen Township 110,646 7,249 - -Nazareth YMCA - - 400,000 500,000

St Luke's Hospital 4,950,000 - - -TreeVitalize 11,886 1,861 - -

TOTAL GENERAL GOVERNMENT 7,223,612 2,593,171 6,175,424 3,841,300

Human Services:

Child Care Information Services 11,304,296 10,234,095 10,114,900 -

Metro Plus 965,509 1,815,683 1,736,100 1,437,100TOTAL HUMAN SERVICES 12,269,805 12,049,778 11,851,000 1,437,100

TOTAL PASS THROUGH GRANTS 19,493,417$ 14,642,949 18,026,424 5,278,400

BudgetActual

Pass through grants represents 1.6% of proposed total operating budget expenditures. The County is responsible foradministering and distributing funds obtained from federal and state sources for services and programs tomunicipalities and agencies.


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Grants

Grants represents 2.1% of proposed total operating budget expenditures and are budgeted in the GeneralGovernment program.

Actual Budget Requested2011 2012 2013 2014

Hotel Room Rental Tax Grants:

Atlas Cement Memorial Museum $ 1,250 1,000 1,000 1,000 1,000Bach Choir of Bethlehem 10,000 15,000 7,500 20,000 10,000Bachmann Publick House - 15,000 - - -Bath Farmers Market - 5,000 9,900 9,500 10,000Blue Valley Farm Show 2,000 4,000 13,500 12,350 12,000Borough of Bangor - - - 14,800 -Borough of Bath - - - 20,000 -Celtic Fest 5,000 3,000 10,000 5,000 5,000Delaware Shad Tournament 2,000 2,000 2,000 2,000 2,000Discover Lehigh Valley 1,174,259 1,349,876 1,374,300 - 1,374,300Easton Farmers Market 5,000 4,000 15,000 15,000 10,000Freemansburg Canal - - - 50,000 50,000Governor Wolf Historical Society 3,200 4,000 7,600 - -

Greater Easton Development Partnership 20,000 20,000 20,000 20,000 20,000Greater Lehigh Valley Chamber of

Community Foundations 55,000 55,000 30,000 - -Hellertown Borough - - - 20,000 -Historic Bethlehem Partnership 15,000 15,000 21,200 21,985 20,000Historical Society of Northampton County 32,500 30,000 60,000 124,500 40,000Jacobsburg Historical Society 5,000 16,000 19,000 14,000 8,500Kreidersville Covered Bridge 7,000 25,000 5,000 - -Lehigh and Keystone Railroad Club 1,000 - 7,500 5,000 5,000Lehigh Township Historical Society - 5,000 5,000 13,500 10,000Lehigh Township Rails to Trails - - - - -Lehigh Valley Arts Council 1,000 - 5,000 10,000 10,000Lehigh Valley Community Public Radio - - 10,000 15,000 -Lower Saucon Township Historical Society 2,400 - - - -Main Street Initiative - - - - 52,500Moravian Historical Society 10,000 20,000 15,000 17,000 12,000National Canal Museum 10,000 12,000 12,000 14,000 9,000Nazareth Center for the Arts - - - 8,850 8,900Northampton Area Historical Society 4,000 4,000 25,000 50,000 -Northampton County Open Space Initiative - 100,000 - - -Northampton-Monroe County Farm Bureau 600 600 - - -Nurture Nature Center - - 7,500 14,982 10,000Plainfield Farmers Fair 2,000 2,500 3,000 3,500 3,500Redevelopment Authority of Bethlehem - 50,000 - - -Saucon Valley Farmers Market - 2,000 7,500 15,600 10,000

Slate Belt Heritage Center 4,100 5,000 5,500 - -State Theater 25,000 25,000 60,000 42,480 42,000SteelStax Performing Arts Center 105,655 124,040 124,906 - 124,900SteelStax Public Broadcasting Center 105,655 124,040 124,906 - 124,900Steelworkers' Archives - - - 7,128 5,000Totts Gap Arts Institute - - 7,000 13,200 10,200Walnutport Canal Association 3,000 5,000 5,000 10,500 10,000Future grants - - 48,025 - 36,200

Sub-total 1,611,619 2,043,056 2,068,837 590,875 2,046,900

Recommended2014

(Continued)


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Grants, Continued

Actual Budget Requested

2011 2012 2013 2014

Grants:

American Red Cross $ 5,000 - - - -Community Action Committee of

the Lehigh Valley 10,000 - - - -

Center for Animal Health and Welfare 5,000 5,000 5,000 - -Emergency Medical Services 5,000 5,000 5,000 - -

Fire School Association 75,000 75,000 75,000 - -Lehigh Valley Community Public Radio - 5,000 - 15,000 5,000

Miracle League of Northampton County - 5,000 - - -

Nazareth Food Bank 3,000 - - - -

Northampton Community College 25,000 25,000 - - -Portland-Upper Mt. Bethel Food Pantry 3,000 - - - -

Project Easton Food Bank 3,000 - - - -

Salvation Army 5,000 - - - -

Stephen's Place 5,000 - - - -Sub-total 144,000 120,000 85,000 15,000 5,000

Open Space Initiative:

Allen Township 69,498 - - - -

Bangor Borough - - 88,552 - -

Bath Borough - - 13,839 - -

Bethlehem City - - 350,589 - -

East Allen Township - - 82,339 - -Easton City - - 213,000 - -Forks Township - - 71,000 - -

Lower Nazareth Township 123,975 - - - -

Moore Township - - 42,144 - -Nazareth Borough 139,806 - - - -

Northampton Borough - - 99,455 - -Roseto Borough 49,253 - - - -

Upper Nazareth Township 106,713 - - - -Washington Township - - 8,663 - -

Williams Township 30,681 - - - -Wilson Borough - - 30,420 - -

Wind Gap Borough 73,269 - - - -

Future grants - - 1,905 - 1,001,600Sub-total 593,195 - 1,001,906 - 1,001,600

Pre-disaster Mitigation:

Bethlehem Township - - 47,933 - -East Bangor Borough - - 23,558 - -

Hellertown Borough - - 71,932 - -

Lehigh Township - - 111,680 - -Northampton Borough - - 97,745 - -Portland Borough - - 46,890 - -

Sub-total - - 399,738 - -

Recommended

2014

(Continued)


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Bi-County Ventures

Actual Budget Requested2011 2012 2013 2014

Lehigh Valley Planning

Commission $ 425,000 425,000 425,000 425,000 425,000Lehigh and NorthamptonTransportation Authority 407,500 407,500 407,500 413,700 413,700

Lehigh Valley EconomicDevelopment Corporation 75,000 75,000 75,000 75,000 75,000

TOTAL $ 907,500 907,500 907,500 913,700 913,700

Recommended2014

Bi-county ventures represents 0.3% of proposed total operating budget expenditures.

The Lehigh Valley Planning Commission (LVPC) is a bi-county board formed to conduct planning for regional land use,

transportation, recreation, economic development, storm water management and environmental impact studies. The37-member board consists of 19 elected officials from Northampton and Lehigh Counties, and 18 private citizens, ninefrom each county. Funding is provided by various federal and state agencies along with Northampton and LehighCounties.

The Lehigh and Northampton Transportation Authority (LANTA) owns and operates a bi-county public bustransportation system. Ten board members govern the authority; five are appointed by the Northampton CountyExecutive and approved by County Council, and five are appointed by Lehigh County. User fees and grants fromfederal, state and county governments fund the system.

The Lehigh Valley Economic Development Corporation (LVEDC) is a bi-county organization whose purpose is toconduct and coordinate the economic development activities that are necessary to promote the image of the LehighValley. A board of directors has been drawn from the public and private sectors. LVEDC also receives a percentageof the Hotel Room Rental Tax in accordance with the 50-year contract between LVEDC and Discover Lehigh Valleywhich was executed when the hotel tax began on October 1, 2000.


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Debt Service

Actual Budget

2012 2013 2014

OPERATING BUDGETS:

2001 General Purpose Authority BondInterest 1,830,604$ - -

2003 Revenue Refunding BondPrincipal 85,000 3,105,000 3,260,000Interest 1,078,413 1,075,200 920,000

2006 General Obligation Bond

Principal 515,000 1,245,000 -Interest 473,005 455,000 -

2009 General Obligation BondPrincipal 1,635,000 970,000 990,000

Interest 421,357 380,500 356,300

2011 GESA Installment Financing

Principal 654,450 1,073,600 1,159,400Interest 634,940 555,100 522,300

2012 General Obligation Bond Series A

Principal - 325,000 330,000Interest - 230,900 227,700

2012 General Obligation Bond Series BPrincipal 69,945,561 - -Interest 1,830,610 2,937,300 2,937,300


Principal - - 1,280,000Interest - - 731,400

___________ _________ _________TOTAL OPERATING BUDGETS 79,103,940 12,352,600 12,714,400

CAPITAL PROJECTS BUDGETS:

2001 General Purpose Authority BondPrincipal 439,437 - -Interest 9 - -


Principal - 10,110,000 -Interest - 13,506 -___________ _________ _________

TOTAL COMBINED OPERATINGAND CAPITAL PROJECTS 79,543,386$ 22,476,106 12,714,400

___________ _________ ____________________ _________ _________

Debt service represents 3.9% of proposed total operating budget expenditures. The Countys long-term bondobligations consist of a 2003 Revenue Refunding Bond, a 2009 General Obligation Bond, a 2012 General ObligationBond (Series A and B), and a 2013 General Obligation Bond. The bond issues provided funding for various capitalimprovement projects, current refunded prior bond issues and reimbursed a portion of funds expended to terminatethe swaption. The Countys long-term installment obligations consist of a 2011 GESA installment financingagreement. This obligation provided funding for various energy saving improvements at the Courthouse complex andat the Gracedale Nursing Home.


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Total

Payments

Principal Interest Principal Interest- 2,937,250 1,280,000 731,344 11,032,475

- 2,937,250 1,260,000 743,763 11,030,262

- 2,937,250 1,295,000 718,563 11,028,584

- 2,937,250 1,325,000 679,713 11,031,108

- 2,937,250 2,150,000 626,713 11,033,420

- 2,937,250 2,235,000 540,713 11,033,047

1,780,000 2,937,250 2,375,000 451,313 11,030,258

4,765,000 2,848,250 2,450,000 386,000 11,034,988

5,000,000 2,610,000 2,570,000 263,500 11,029,375

5,150,000 2,460,000 2,700,000 135,000 11,029,938

5,410,000 2,202,500 - - 8,194,838

5,680,000 1,932,000 - - 8,196,1385,965,000 1,648,000 - - 8,197,544

6,260,000 1,349,750 - - 8,193,875

6,580,000 1,036,750 - - 8,198,988

6,905,000 707,750 - - 8,197,250

7,250,000 362,500 - - 7,612,500

60,745,000 37,718,250 19,640,000 5,276,622 167,104,588

2012 General

Obligation Bond Series B

2013 General

Obligation Bond


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Capital

Actual

Actual

As Of

Projected

To Budget Increase


By Line Item:Building $ 750,000 26,647 141,700 2,700,000 2,558,300 (141,700) (5.2)

Building renovations 41,759 - 1,981,387 2,766,294 300,000 (2,466,294) (89.2)

Computer hardware 659,565 79,677 284,593 397,403 178,400 (219,003) (55.1)

Computer software 477,282 102,008 396,000 468,572 87,200 (381,372) (81.4)

Equipment 853,883 202,004 708,630 1,189,170 1,719,800 530,630 44.6

Furniture and fixtures 2,836 389,304 1,211,300 1,196,260 200,000 (996,260) (83.3)

Improvements other than

building 82,819 - 524,711 1,260,811 1,382,000 121,189 9.6

Machinery - - 339,600 452,700 - (452,700) (100.0)

Safety and security

equipment 89,317 69,252 260,400 302,850 50,100 (252,750) (83.5)

Bridge projects 64,394 74,303 125,000 472,203 872,900 400,697 84.9

Motor vehicles 478,507 294,459 346,000 373,734 64,000 (309,734) (82.9)Wayne A. Grube

Memorial Park 84,837 - - - - - -

TOTAL $ 3,585,199 1,237,654 6,319,321 11,579,997 7,412,700 (4,167,297) (36.0)

Capital expenditures, exclusive of capital projects funds, comprises 2.2% of proposed total operating budgetexpenditures.

Building is for the continuation of the addition to the building which houses Emergency Management Services.

Building renovations is for exterior renovation of the Louise Moore Pine homestead.

Computer hardware is for various pieces of equipment related to servers and system performance upgrades inInformation Services, and computers and related equipment in Children, Youth and Families.

Computer software is for various pieces of software in Information Services and Sheriff.

Equipment is for an upgraded telephone system at Emergency Management Services, trail crossing improvementsand security cameras at Louise Moore and Wayne Grube Parks and the Nor-Bath rail trail, replacement of varioustypes of lawn and grounds maintenance equipment for Parks and Recreation and for the purchase of various items atthe Gracedale Nursing Home.

Furniture and fixtures represents items for Children, Youth and Families related to the new human services facility.

Improvements other than building is for parking area site improvements for the Louise Moore Pine homestead, along

with repaving, resurfacing and other projects primarily at Louise Moore Park.

Safety and security equipment is to purchase one X-ray machine for the Courthouse entrance.

Bridge projects represents funding to reconstruct county-owned bridges.

Motor vehicles represents the replacement of two vehicles for the Sheriff.

Detailed explanations can be found in the individual program budgets.


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Contingency

ResolutionDate Description Number Amount

January 1, 2013 Contingency balance $ 100,000

February 21, 2013 Northampton County Easter egg hunt 9-2013 (800)__________

October 1, 2013 Contingency balance $ 99,200____________________

The contingency appropriation for 2014 is $100,000. The contingency contains appropriations for expenditures due tounforeseen circumstances that may require funding. Council must approve any contingency transfer. Above is aschedule of contingency activity through October 1, 2013.


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Capital Projects

Actual Projected Actual As Of To Budget Increase


Capital Improvement Projects

Capital projects $ 2,168,501 856,634 1,399,000 2,595,356 1,196,500 (1,398,856) (53.9)

2009 Bond Issue Projects:Capital projects 172,571 39,758 331,700 715,763 385,200 (330,563) (46.2)

2013 Bond Issue Projects:Operating - 94,913 94,900 104,101 9,200 (94,901) (91.2)

Debt service - 10,123,506 10,123,500 10,123,506 - (10,123,506) (100.0)Capital projects - - - 11,400,000 11,400,000 - -

- 10,218,419 10,218,400 21,627,607 11,409,200 (10,218,407) (47.2)

County-Wide Guaranteed EnergySavings Agreement

Operating - - - 149 - (149) (100.0)Capital projects 998,974 - - - - - -

998,974 - - 149 - (149) (100.0)

Gracedale Guaranteed EnergySavings Agreement

Capital projects 9,855,058 182,586 477,500 502,554 25,100 (477,454) (95.0)

9,855,058 182,586 477,500 502,554 25,100 (477,454) (95.0)

Other Financing Uses:Bond refinancing - 117,840 117,900 117,840 - (117,840) (100.0)

TOTAL CAPITAL PROJECTS $ 13,195,104 11,415,237 12,544,500 25,559,269 13,016,000 (12,543,269) (49.1)

Capital improvement projects consist of construction and renovations started in prior years but not yet completed withfunding carried forward to 2014 financed by the General Fund.

The 2009 bond issue projects consist of the expansion of the Juvenile Justice Center, renovation of the Courthouseparking deck and the reconstruction of three County bridges.

The 2013 bond issue projects consist of the reconstruction of County bridges, replacement of generators at theCourthouse and Gracedale Nursing Home and renovations to the boiler house at Gracedale.

Gracedale Guaranteed Energy Savings Agreement (GESA) is for completion of the upgrade to the sanitary sewersystem.

A detailed description of the projects and their funding sources is contained in the Capital Improvements Plan sectionof this document.


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County Contribution

Actual

Actual

As Of

Projected

To Budget Increase


General Government:

Election Automation $(33,679) - - - - - -

Emergency Management

Services 2,766,035 2,047,551 3,353,600 3,495,300 3,579,000 83,700 2.4

Open Space Initiative:

County Parks 500,000 350,000 700,000 700,000 700,000 - -

Municipal Parks - 500,000 1,000,000 1,000,000 1,000,000 - -

Farmland Preservation 2,024,581 512,703 1,025,500 1,025,406 1,000,000 (25,406) (2.5)

Environmentally Sensitive 527,500 500,000 1,000,000 1,000,000 1,000,000 - -

Gaming Administration:

Gaming Host County - Slots (1,049,614) (533,176) (1,100,100) (1,100,100) (1,100,100) - -

Economic Development:

Revolving Loans (ED) - - - 42,000 - (42,000) (100.0)

4,734,823 3,377,078 5,979,000 6,162,606 6,178,900 16,294 0.3

Court System and Corrections:Domestic Relations 1,377,482 732,819 1,434,900 1,545,000 1,679,600 134,600 8.7

Juvenile Justice Center 2,565,896 988,136 4,093,900 4,149,300 4,205,400 56,100 1.4

County Records Improvements - (100,000) (100,000) (100,000) (100,000) - -

3,943,378 1,620,955 5,428,800 5,594,300 5,785,000 190,700 3.4

Public Works:

Bridge maintenance 3,162 - - 15,300 15,300 - -

Health and Human Services:

Area Agency on Aging 263,867 241,013 563,900 563,900 563,900 - -

Children, Youth and Families 2,827,634 977,206 4,365,100 4,365,800 4,090,300 (275,500) (6.3)

Developmental Programs 606,555 246,753 543,500 570,300 606,700 36,400 6.4

Drug and Alcohol 164,886 38,096 95,000 95,000 114,400 19,400 20.4Gracedale * 5,081,612 3,985,560 3,440,921 3,653,521 5,404,700 1,751,179 47.9

Mental Health 480,221 258,639 494,600 494,600 490,200 (4,400) (0.9)

9,424,775 5,747,267 9,503,021 9,743,121 11,270,200 1,527,079 15.7

Capital Projects:

Capital Improvement Projects:

Archives 1,253,000 - - - - - -

Courthouse Complex 1,130,000 377,500 755,000 755,000 - (755,000) (100.0)

Jail 360,000 50,000 100,000 100,000 - (100,000) (100.0)Gracedale Nursing Home - 200,000 400,000 400,000 - (400,000) (100.0)

Martin J. Bechtel Building 15,000 - - - - - -

Parks & Recreation 65,000 - - - - - -

Completed projects (44,413) - - - - - -2,778,587 627,500 1,255,000 1,255,000 - (1,255,000) (100.0)

TOTAL 20,884,725$ 11,372,800 22,165,821 22,770,327 23,249,400 479,073 2.1

* The 2013 county contribution to Gracedale of $3,653,521 includes $147,421 in roll forward amounts from 2012. The 2014 proposed countycontribution does not include any roll forward amounts from 2013.

County contribution reflects the amount of General Fund revenue necessary to balance various budgets and support theprograms and services listed above. Negative amounts indicate the transfer of funds to the General Fund.


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General Government Program

Legislative Council and administrative support staff, oversees contingency (supplementalfunding for all programs)

Executive and Administrative Executive, Solicitor and Human Resources plus Community andEconomic Development which oversees solid waste, gaming administration, revolving loans,and grants including hotel tax, affordable housing and pass through, and Administration whichoversees administrative services, weights and measures certification, agricultural extensionservices, voter registration, farmland preservation, emergency management services, the waterand soil conservation program and the open space initiative

Fiscal Operations and Internal Audit Fiscal Affairs oversees budgeting, accounting andfinancial reporting, recorder of deeds, procurement, information services, assessment and taxbilling, geographic information system, revenue collection, disbursements, payroll and Countyrecords improvement; the Controller oversees performance and compliance auditing

Authorities, Boards, Commissions and Bi-county Ventures

The General Government program, exclusive of contingency, comprises 17.2% of proposed total operating

budget expenditures. Appropriations for this program decreased approximately $1.7 million (2.8%).

Approximately 9.8% of funding for the General Government program, exclusive of contingency, is derivedfrom investment income and intergovernmental revenue. Tax revenue and fees, fines and charges forservices provide the majority of the funding.

Legislative1.0%

Grants18.3%

Executive andAdministrative

57.6%

Authorities,Boards,

Commissionsand Bi-county

Ventures1.5%

Fiscal Operationsand Internal Audit

21.6%

General Government ProgramProposed 2014 Budget


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GENERAL GOVERNMENT PROGRAM

Actual

Actual

As Of

Projected

To Budget Increase


Revenues:

Taxes $ 86,853,010 85,026,804 87,030,800 86,969,800 87,428,800 459,000 0.5Intergovernmental 3,798,347 2,070,424 4,742,400 8,666,368 5,159,500 (3,506,868) (40.5)



Other Financing Sources 81,662,778 112,784 112,800 112,784 - (112,784) (100.0)


TOTAL $ 182,476,485 93,663,528 102,500,300 132,742,867 132,923,100 180,233 0.1

Expenditures by Department:

Council $ 533,686 384,794 577,100 582,800 604,700 21,900 3.8

Executive 181,255 131,163 201,300 201,700 210,000 8,300 4.1

Controller 737,590 541,369 816,400 816,400 854,700 38,300 4.7Solicitor 415,600 342,431 525,900 535,800 596,200 60,400 11.3

Human Resources 1,052,116 713,978 1,154,900 1,280,428 1,314,800 34,372 2.7

Fiscal Affairs 112,382,328 8,740,129 17,932,200 18,514,897 18,929,500 414,603 2.2

Administration 13,242,118 8,713,102 16,924,200 25,822,293 25,684,500 (137,793) (0.5)

Community and Economic

Development 6,103,858 3,249,951 6,886,800 13,182,222 11,091,700 (2,090,522) (15.9)

Sub Total 134,648,551 22,816,917 45,018,800 60,936,540 59,286,100 (1,650,440) (2.7)

Less:

Transfers to Other Programs 2,700,400 1,783,200 2,674,800 2,674,800 2,674,800 - -

Sub Total 131,948,151 21,033,717 42,344,000 58,261,740 56,611,300 (1,650,440) (2.8)

Contingency - - - 99,200 100,000 800 0.8

TOTAL $ 131,948,151 21,033,717 42,344,000 58,360,940 56,711,300 (1,649,640) (2.8)

Expenditures by Category:

Personnel $ 12,269,030 8,942,787 13,482,800 14,185,206 14,759,900 574,694 4.1

Operating 10,625,940 6,823,720 12,318,000 18,259,572 17,992,600 (266,972) (1.5)

Pass Through Grants 2,584,061 1,151,057 2,834,300 6,175,424 3,841,300 (2,334,124) (37.8)

Grants 3,047,703 1,684,189 4,755,100 7,427,727 7,035,400 (392,327) (5.3)

Bi-county Ventures 907,500 740,834 907,500 907,500 913,700 6,200 0.7

Debt Service 76,937,521 3,185,530 9,456,300 9,456,300 9,703,600 247,300 2.6

Other Financing Uses 27,730,845 - - - - - -

Capital 545,951 288,800 1,264,800 4,524,811 5,039,600 514,789 11.4Contingency - - - 99,200 100,000 800 0.8

Less:

Transfers to Other Programs 2,700,400 1,783,200 2,674,800 2,674,800 2,674,800 - -

TOTAL $ 131,948,151 21,033,717 42,344,000 58,360,940 56,711,300 (1,649,640) (2.8)


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COUNCIL

Actual

Actual

As Of

Projected

To Budget Increase


Expenditures:

Personnel $ 396,203 280,282 421,100 421,600 440,000 18,400 4.4

Operating 137,483 104,512 156,000 161,200 164,700 3,500 2.2

Sub Total 533,686 384,794 577,100 582,800 604,700 21,900 3.8

Contingency - - - 99,200 100,000 800 0.8

TOTAL $ 533,686 384,794 577,100 682,000 704,700 22,700 3.3

Mission Statement: Council is the governing body of the County which exercises the legislative power of the Countyincluding the power to make laws, and exercises any residual powers of the County, as well as powers conferred on aCounty official by the laws of Pennsylvania, subject to the provisions of the Northampton County Home Rule Charter.Council works in conjunction with the Executive, the District Attorney, the Controller and the various departmentsunder each of these elected officials, to provide effective, efficient and responsive representation to the residents ofNorthampton County.

Goals and Objectives: To adopt and repeal ordinances and resolutions; to adopt the budget; to confirm theappointment by the Executive of the heads of agencies immediately under his direction and supervision; to confirm theappointment of members of authorities, boards and commissions; to adopt, amend, and repeal the administrativecode; to require periodic and special reports from elected officials and their subordinates; to establish in accordancewith this Charter the salaries and wages of all elected officials, officers, and employees; to set the numbers of officersand employees of each agency; and to approve any collective bargaining agreements with officers and employees.

Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit costincreases. Operating expenditures will increase due to an escalation in dues for the County CommissionersAssociation and fees related to the Countys outside auditing firm..


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EXECUTIVE

Actual

Actual

As Of

Projected

To Budget Increase


Expenditures:

Personnel $ 176,800 128,586 191,400 191,800 200,100 8,300 4.3

Operating 4,455 2,577 9,900 9,900 9,900 - -

TOTAL $ 181,255 131,163 201,300 201,700 210,000 8,300 4.1

Mission Statement: The Executive is the elected chief executive and administrative officer whose duties include,either in person or through subordinates, enforcing ordinances, preparing and submitting to Council financial plans andbudgets, presenting information and recommendations to Council, executing legal documents, overseeing labor

relations and administering the Countys merit personnel system.

Goals and Objectives: To discharge the duties of the office in a conscientious and thorough manner according to theguidelines set forth in the Home Rule Charter and the Administrative Code.

Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit costincreases. Operating expenditures will support levels of service consistent with prior years.


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CONTROLLER

Actual

Actual

As Of

Projected

To Budget Increase


Expenditures:

Personnel $ 725,779 533,173 798,700 798,300 843,100 44,800 5.6

Operating 11,811 8,196 17,700 18,100 11,600 (6,500) (35.9)

TOTAL $ 737,590 541,369 816,400 816,400 854,700 38,300 4.7

Mission Statement: The Controller audits County departments and entities receiving County funds in accordancewith the Home Rule Charter and makes recommendations to County management that will improve the economy andefficiency of County operations, ensure compliance with laws and regulations, and strengthen internal controls

safeguarding County assets.

Goals and Objectives: To perform financial-related audits as required by laws and regulations; to completeperformance audits identified by an internal risk assessment; to respond to audit requests from Council, administration,department heads and others; to follow up on audit recommendations made in previously issued audits; to present theresults of audits and follow-up at Council meetings; to assist County departments on a consultation basis to improvethe economy and efficiency of County operations.

Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit costincreases. The decrease in operating expenditures is due primarily to office renovations and the purchase of furnitureand fixtures needed for additional office space, and a peer review and its associated expenditures both of which

occurred in 2013.


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SOLICITOR

Actual

Actual

As Of

Projected

To Budget Increase


Expenditures:

Personnel $ 387,054 324,819 484,600 494,500 562,400 67,900 13.7

Operating 28,546 17,612 41,300 41,300 33,800 (7,500) (18.2)

TOTAL $ 415,600 342,431 525,900 535,800 596,200 60,400 11.3

Mission Statement: The Solicitor provides legal counsel to all departments, divisions and agencies under thedirection of the Executive, and provides representation in all legal proceedings to which the County is a party. TheSolicitor, in person or through subordinates, is responsible for the preparation and review of contracts and agreements

with the County, and approves for legality all contracts, agreements, and other legal documents executed byauthorized County officials. The office advises the County on all issues of contract management and compliance, andon issues of risk management. In addition, the Solicitors office prepares and reviews ordinances and resolutionswhen requested by the Executive, reviews and approves surety bonds of County officials in accordance with theAdministrative Code, and directs and coordinates the utilization of outside legal counsel when authorized by Council.

Goals and Objectives: To provide expedient and professional legal representation to

2014 Northampton County Proposed Budget

Documents

Transcript of 2014 Northampton County Proposed Budget