2014 PROPOSED BUDGET

AND
CAPITAL IMPROVEMENTS PLAN

COUNTY OF NORTHAMPTON
EASTON, PENNSYLVANIA

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COUNTY OF NORTHAMPTON
TABLE OF CONTENTS

Page
BUDGET MESSAGE
2014 County Executive Budget Message ...................................................................... 1
2013 Budget vs. Proposed 2014 Budget ............................................................................ 3
GRAPH: Proposed 2014 Expenditure Budget ........................................................ 4
Proposed 2014 Budget by Fund Type ................................................................................ 5
REVENUE ANALYSIS
Revenue Analysis ............................................................................................................... 7
GRAPH: Proposed 2014 Operating Budget Revenues .......................................... 7
Taxes .................................................................................................................................. 8
Intergovernmental............................................................................................................... 8
Fees, Fines, Charges and Miscellaneous .......................................................................... 9
Investment Income ............................................................................................................. 9
Other Financing Sources ...................................................................................................10
Budgetary Fund Balance ...................................................................................................11
EXPENDITURE ANALYSIS
Expenditure Analysis .........................................................................................................13
GRAPH: Proposed 2014 Operating Budget Expenditures .................................... 13
Personnel ..........................................................................................................................14
Personnel Summary ..............................................................................................15
Position Changes for 2014 ....................................................................................17
Operating ...........................................................................................................................18
Subcontracted Client Services .........................................................................................19
Pass Through Grants ........................................................................................................20
Grants ................................................................................................................................21
Bi-County Ventures ...........................................................................................................24
Debt Service ......................................................................................................................25
Schedule of Payment for Bond Indebtedness ................................................................... 26
Schedule of Payment for GESA Installment Financing Indebtedness............................... 26
Capital ...............................................................................................................................28
Contingency.......................................................................................................................29
Capital Projects .................................................................................................................30
County Contribution ...........................................................................................................31
BUDGET BY PROGRAM
General Government Program ..........................................................................................33
GRAPH: Proposed 2014 Budget ..........................................................................33
General Government Program Summary.............................................................. 34
Council.......................................................................................................35
Executive ...................................................................................................36
Controller ...................................................................................................37
Solicitor ......................................................................................................38

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BUDGET BY PROGRAM, Continued
General Government Program, Continued
Human Resources .....................................................................................39
Fiscal Affairs Summary..............................................................................40
Financial Planning and Control ...................................................... 41
Revenue ........................................................................................42
Disbursements...............................................................................43
Assessment ...................................................................................44
Geographic Information System (GIS) .......................................... 45
Procurement ..................................................................................46
Recorder of Deeds Summary ........................................................ 47
Recorder of Deeds ............................................................ 48
Deeds Records Improvement ............................................ 49
Information Services ......................................................................50
County Records Improvement ....................................................... 51
Administration Summary ...........................................................................52
Administration - Administration ...................................................... 53
Administrative Services ................................................................. 54
Farmland Preservation .................................................................. 55
Open Space Initiative Summary .................................................... 56
County Parks .....................................................................57
Municipal Parks ................................................................. 58
Farmland Preservation ...................................................... 59
Environmentally Sensitive.................................................. 60
Act 13 Environmental Initiative ...................................................... 61
Conservation District Summary ..................................................... 62
Conservation District ......................................................... 63
Dirt and Gravel Road ......................................................... 64
Clean Water ......................................................................65
Watershed Specialist Grant............................................... 66
Weights and Measures.................................................................. 67
Conduct of Elections......................................................................68
Agricultural Extension .................................................................... 69
Emergency Management Services Summary ............................... 70
Enhanced 911 ................................................................... 71
Enhanced 911 Wireless .................................................... 72
Emergency Management .................................................. 73
HazMat Act 165 ................................................................. 74
Emergency Planning and Training Grant .......................... 75
Emergency Equipment Grant ............................................ 76
Emergency Management Responder Training .................. 77
Pre-disaster Mitigation ....................................................... 78
Gaming Authority Grants ............................................................... 79
Authorities, Boards, Commissions and Bi-county Ventures .......... 80

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BUDGET BY PROGRAM, Continued
General Government Program, Continued
Community and Economic Development Summary .................................. 81
Community and Economic Development Administration............... 82
Community Development Summary .............................................. 83
Solid Waste .......................................................................84
Affordable Housing ............................................................ 85
Grants ................................................................................86
Hotel Room Rental Tax Grants Summary ........................ 87
Hotel Room Rental Tax 2000 Grants .................... 88
Hotel Room Rental Tax 2005 Grants .................... 90
Community Development Grants ...................................... 91
Economic Development Summary ................................................ 92
Gaming Administration Summary...................................... 93
Gaming Host County Tables ................................. 94
Gaming Host County Slots .................................... 95
Economic Development Pass Through Grants ................. 96
Revolving Loan (EPA) ....................................................... 97
Revolving Loan (MCLSA) .................................................. 98
Revolving Loan (ED) ......................................................... 99
General Government Cost Allocation ...................................................... 100
Court System and Corrections Program .........................................................................101
GRAPH: Proposed 2014 Budget ........................................................................101
Court System and Corrections Program Summary ............................................. 102
District Attorney Summary .......................................................................103
District Attorney ...........................................................................104
DUI Processing Centers .............................................................. 105
Victims of Juvenile Offenders (VOJO) Grant............................... 106
Rights and Services Act (RASA) Grant ....................................... 107
Sheriff Summary......................................................................................108
Sheriff .........................................................................................109
Sheriff Grants ..............................................................................110
Coroner Summary ...................................................................................111
Coroner........................................................................................112
Coroner Vital Statistics Improvement .......................................... 113
Public Defender .......................................................................................114
Corrections Summary ..............................................................................115
Jail ...............................................................................................116
Treatment Center ........................................................................117
Court Services Summary.........................................................................118
Court Services - Administration ................................................... 119
Civil Summary .............................................................................120
Civil ..................................................................................121
Civil Automation ............................................................... 122
Criminal Summary .......................................................................123
Criminal ...........................................................................124
Criminal Automation ........................................................ 125
Register of Wills ..........................................................................126
Orphans Court .............................................................................127
Archives .......................................................................................128

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Page
BUDGET BY PROGRAM, Continued
Court System and Corrections Program, Continued
Court Administration Summary................................................................ 129
Court Administration .................................................................... 130
Magisterial District Judges ........................................................... 131
Law Library ..................................................................................132
Domestic Relations......................................................................133
Juvenile Probation .......................................................................134
Adult Probation ............................................................................135
Juvenile Justice Center ............................................................... 136
Driving Under the Influence (DUI) .............................................. 137
Fiscal Affairs Summary............................................................................138
County Records Improvement ..................................................... 139
Constables...................................................................................140
Court System and Corrections Cost Allocation ....................................... 141
Public Works Program ....................................................................................................142
GRAPH: Proposed 2014 Budget ........................................................................142
Public Works Program Summary ........................................................................143
Public Works - Administration ................................................................. 144
Parks and Recreation Summary ............................................................. 145
Parks and Recreation ................................................................. 146
Louise Moore Pine Bequest ....................................................... 147
Custodial Services ...................................................................................148
Operations and Maintenance .................................................................. 149
Bridges Summary ....................................................................................150
Bridges ........................................................................................151
Act 44 Grant ................................................................................152
Act 13 Highway Bridge Improvements Grant .............................. 153
Public Works Cost Allocation .................................................................. 154
Human Services Program ...............................................................................................155
GRAPH: Proposed 2014 Budget ........................................................................155
Human Services Program Summary ................................................................... 156
Human Services - Administration ............................................................ 157
Grants ......................................................................................................158
Human Services Facility ..........................................................................160
Information and Referral / Emergency Services ...................................... 161
Veterans Affairs .......................................................................................162
Gracedale Nursing Home ........................................................................163
Mental Health ..........................................................................................164
Developmental Programs ........................................................................165
Children, Youth and Families .................................................................. 166
Area Agency on Aging .............................................................................167
Drug and Alcohol .....................................................................................168
HealthChoices .........................................................................................169
Human Services Cost Allocation ............................................................. 170

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CAPITAL PROJECTS
Capital Projects Summary ...............................................................................................171
Capital Improvement Projects .............................................................................172
2009 Bond Issue Projects....................................................................................174
2013 Bond Issue Projects....................................................................................175
County-wide Guaranteed Energy Savings Agreement (GESA) .......................... 176
Gracedale Guaranteed Energy Savings Agreement (GESA).............................. 177
CAPITAL IMPROVEMENTS PLAN
Proposed Capital Improvements Plan .............................................................................179
Proposed Capital Improvements Plan Funding – Sources and Uses.............................. 181
Capital Improvements Descriptions
County-wide.........................................................................................................183
Emergency Services Building ..............................................................................183
Courthouse Complex ...........................................................................................183
Jail .......................................................................................................................184
Greystone Building ..............................................................................................184
Bridges ................................................................................................................185
Gracedale Complex .............................................................................................186

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B
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County of Northampton
2014 County Executive Budget Message

The proposed 2014 budget for Northampton County presents a reasonable spending plan while
considering the growing needs of County government. The administration has assembled the
2014 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 costs
increased by approximately $8 million (5.7%). Salaries, which comprise 27.9% of proposed
total operating budget expenditures, increased approximately $3.7 million (4.2%). Fringe
benefit costs, which represent 17% of proposed total operating budget expenditures, increased
approximately $4.3 million (8.3%).
As presented in the 2014 proposed budget, the Open Space Initiative will remain a high priority
with % mil of tax ($3. 7 million) set aside for this purpose. Contributions of $700,000 for County
parks and $1 million each for municipal parks, farmland preservation and environmentally
sensitive are proposed.
In order to understand the 2014 proposed budget, several major events occurred in 2013 which
had an impact on the proposed 2014 budget and are listed below:

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

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

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

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

1

Beyond 2014, the County faces additional challenges including ongoing reconstruction and
rehabilitation costs relating to an additional 15 bridges, potential construction of a regional
forensic morgue, a possible stray animal facility and continuing maintenance projects to various
County facilities. The County is prepared to meet these challenges while continuing to provide
quality services to its citizens.
Finally, I wish to recognize and thank the dedicated accounting staff in Fiscal Affairs for not only
assembling this budget, but for their relentless monitoring of the County's spending. Since this
is my final budget message, I also wish to thank the present and past County Council Members
for their support. But most of all, I wish to recognize and thank the County employees, many of
whom labor without recognition in their own dedicated way. As residents and citizens of
Northampton County, we should all be proud of their efforts. They are our most valuable
resource.

John Stoffa
County Executive

i

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2

COUNTY OF NORTHAMPTON
2013 BUDGET VS. PROPOSED 2014 BUDGET

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

Increase
(Decrease)

2014

Percent

Revenues:
Taxes
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Other Financing Sources
Budgetary Fund Balance
TOTAL OPERATING BUDGET
Capital Projects:
Intergovernmental
Investment Income
Other Financing Sources
Budgetary Fund Balance
TOTAL CAPITAL PROJECTS
TOTAL COMBINED OPERATING
AND CAPITAL PROJECTS

$ 86,853,010
161,023,055
32,760,464
517,260

85,026,804
87,030,800
88,551,687 163,646,500
23,019,433
34,127,900
(21,241)
475,200

86,969,800
173,165,387
33,201,200
862,700

3,612,784

87,428,800
159,566,500
34,040,800
467,200

-

459,000
0.5
(13,598,887)
(7.9)
839,600
2.5
(395,500) (45.8)
(3,612,784) (100.0)
3,007,065
6.7

81,662,778
-

524,034
-

1,784,100
-

45,015,735

48,022,800

362,816,567

197,100,717

287,064,500

342,827,606

329,526,100

143,057
2,449
-

677
21,745,447
-

1,200
21,745,500
-

21,745,447
2,558,822

13,016,000

(21,745,447) (100.0)
10,457,178 408.7

145,506

21,746,124

21,746,700

24,304,269

13,016,000

(11,288,269)

(46.4)

$ 362,962,073

218,846,841

308,811,200

367,131,875

342,542,100

(24,589,775)

(6.7)

$ 131,948,151
69,373,749
5,513,897
166,981,309
-

21,033,717
48,467,213
3,775,134
107,093,659
-

42,344,000
75,113,500
6,224,900
174,091,221
-

58,261,740
78,561,085
9,646,150
195,004,431
99,200

56,611,300
80,128,500
9,707,400
182,978,900
100,000

(1,650,440)
1,567,415
61,250
(12,025,531)
800

(2.8)
2.0
0.6
(6.2)
0.8

373,817,106

180,369,723

297,773,621

341,572,606

329,526,100

(12,046,506)

(3.5)

2,168,501
172,571
998,974
9,855,058
-

856,634
39,758
10,218,419
182,586
117,840

1,399,000
331,700
10,218,400
477,500
117,900

2,595,356
715,763
21,627,607
149
502,554
117,840

1,196,500
385,200
11,409,200
25,100
-

(1,398,856) (53.9)
(330,563) (46.2)
(10,218,407) (47.2)
(149) (100.0)
(477,454) (95.0)
(117,840) (100.0)

13,195,104

11,415,237

12,544,500

25,559,269

13,016,000

(12,543,269)

(49.1)

$ 387,012,210

191,784,960

310,318,121

367,131,875

342,542,100

(24,589,775)

(6.7)

(13,301,506)

(3.9)

Expenditures:
General Government
Court System and Corrections
Public Works
Human Services
Contingency
TOTAL OPERATING BUDGET
Capital Projects:
Capital Improvement Projects
2009 Bond Issue Projects
2013 Bond Issue Projects
County-wide GESA
Gracedale GESA
Other Financing Uses
TOTAL CAPITAL PROJECTS
TOTAL COMBINED OPERATING
AND CAPITAL PROJECTS

3

Proposed 2014 Expenditure Budget

Capital Projects
3.8%

General
Government
16.5%
Court System
and Corrections
23.4%

Human Services
53.5%

Public Works
2.8%

4

COUNTY OF NORTHAMPTON
PROPOSED 2014 BUDGET BY FUND TYPE
General
Fund
REVENUES
Taxes
Intergovernmental
Fees, fines, charges and miscellaneous
Investment income
Total revenues

Capital
Projects
Fund

Total

$ 85,430,000
2,763,100
14,365,200
380,500
102,938,800

1,998,800
156,803,400
19,675,600
86,700
178,564,500

-

87,428,800
159,566,500
34,040,800
467,200
281,503,300

604,700
210,000
854,700
596,200
1,314,800
6,620,700
6,466,900
754,200
100,000
17,522,200

208,000
18,940,000
10,337,500
29,485,500

-

604,700
210,000
854,700
596,200
1,314,800
6,828,700
25,406,900
11,091,700
100,000
47,007,700

4,561,300
6,889,100
833,900
1,642,600
30,279,400
3,434,500
16,812,400
420,000
64,873,200

21,300
166,500
475,200
13,346,300
41,900
14,051,200

-

4,561,300
6,910,400
1,000,400
1,642,600
30,279,400
3,909,700
30,158,700
461,900
78,924,400

5,451,000
1,267,800
-

4,256,400
179,904,000
-

13,016,000

9,707,400
181,171,800
13,016,000

4,857,500
4,568,500
98,540,200

2,162,300
1,126,500
230,985,900

13,016,000

7,019,800
5,695,000
342,542,100

4,398,600

(52,421,400)

(13,016,000)

(61,038,800)

1,200,100
(24,449,500)
(23,249,400)
(18,850,800)
18,850,800

25,414,200
(2,164,800)
23,249,400
(29,172,000)
29,172,000

(13,016,000)
13,016,000

26,614,300
(26,614,300)
(61,038,800)
61,038,800

EXPENDITURES
General Government:
Council
Executive
Controller
Solicitor
Human Resources
Fiscal Affairs
Administration
Community and Economic Development
Contingency
Court System and Corrections:
District Attorney
Sheriff
Coroner
Public Defender
Corrections
Court Services
Court Administration
Fiscal Affairs
Public Works
Human Services
Capital projects
Debt service:
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances -- January 1
Fund balances -- December 31

Special
Revenue
Funds

$

-

5

-

-

-

6

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REVENUE ANALYSIS

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

2013

2014

Budget

Increase
(Decrease)

Percent

Revenues:
Taxes
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Other Financing Sources
Budgetary Fund Balance
TOTAL OPERATING BUDGET
Capital Projects:
Intergovernmental
Investment Income
Other Financing Sources
Budgetary Fund Balance
TOTAL CAPITAL PROJECTS
TOTAL COMBINED OPERATING
AND CAPITAL PROJECTS

$ 86,853,010
161,023,055
32,760,464
517,260
81,662,778
-

85,026,804
88,551,687
23,019,433
(21,241)
524,034
-

87,030,800
163,646,500
34,127,900
475,200
1,784,100
-

86,969,800
173,165,387
33,201,200
862,700
3,612,784
45,015,735

87,428,800
159,566,500
34,040,800
467,200
48,022,800

459,000
0.5
(13,598,887)
(7.9)
839,600
2.5
(395,500) (45.8)
(3,612,784) (100.0)
3,007,065
6.7

362,816,567

197,100,717

287,064,500

342,827,606

329,526,100

(13,301,506)

143,057
2,449
-

677
21,745,447
-

1,200
21,745,500
-

21,745,447
2,558,822

13,016,000

(21,745,447) (100.0)
10,457,178
408.7

145,506

21,746,124

21,746,700

24,304,269

13,016,000

(11,288,269)

(46.4)

$ 362,962,073

218,846,841

308,811,200

367,131,875

342,542,100

(24,589,775)

(6.7)

Proposed 2014 Operating Budget Revenues
Budgetary Fund
Balance
14.6%

Fees, Fines, Charges
and Miscellaneous
10.3%

Intergovernmental
48.5%

Taxes
26.5%

Investment Income
0.1%

7

(3.9)

Taxes
Actual
As Of
08/31/13

Projected
To
12/31/13

$ 84,889,553
1,963,457

83,873,881
1,152,923

85,032,000
1,998,800

84,971,000
1,998,800

85,430,000
1,998,800

459,000
-

0.5
-

$ 86,853,010

85,026,804

87,030,800

86,969,800

87,428,800

459,000

0.5

Actual
2012
Real Estate Tax
Hotel Room Rental Tax
TOTAL

Budget
2013

2014

Increase
(Decrease)

Percent

Taxes represent 26.5% of proposed operating budget revenue. Current year real estate tax revenue is estimated
at $82.5 million while delinquent and rollback real estate taxes comprise the remaining $2.9 million of real estate
tax 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 generate
approximately $7.5 million of net revenue after allowance for deferred payments and discounts. There are
approximately 117,700 taxable properties on the tax rolls. Of these properties, approximately 111,400 (95%) are
residential 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
As Of
08/31/13

Projected
To
12/31/13

$ 3,798,347
9,404,249
1,312,223
146,508,236

2,070,424
4,745,388
757,023
80,978,852

4,742,400
9,542,700
1,227,200
148,134,200

8,666,368
9,822,298
1,380,121
153,296,600

5,159,500
9,686,300
1,154,700
143,566,000

(3,506,868)
(135,998)
(225,421)
(9,730,600)

(40.5)
(1.4)
(16.3)
(6.3)

$ 161,023,055

88,551,687

163,646,500

173,165,387

159,566,500

(13,598,887)

(7.9)

Actual
2012
General Government
Court System and Corrections
Public Works
Human Services
TOTAL

Budget
2013

2014

Increase
(Decrease)

Percent

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, a
decrease of approximately $9.7 million (6.3%). The decrease is mainly due to the end of the Child Care
Information Services pass through grant and the reduction of most other grants in Human Services. This is
slightly offset by an increase in Medicare funding associated with the use of the new short-term rehabilitation unit
and Medicaid funding at the Gracedale Nursing Home.
The Court System and Corrections program is expected to receive 6.1% of proposed total intergovernmental
revenue, a decrease of approximately $136,000 (1.4%). The majority of the decrease is due to one-time grants in
the Sheriff’s department and Magisterial District Judges division in 2013 and is partially offset by higher anticipated
Juvenile Court grant revenue in Juvenile Probation.
The General Government program is expected to receive 3.2% of proposed total intergovernmental revenue, a
decrease of approximately $3.5 million (40.5%). The majority of this decrease is due to an anticipated reduction in
the amount of funding provided to the County for Community Development Block Grants (CDBG) and Home
Investment Partnership grant. When the County receives notification from the state regarding the amount of the
2014 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 decrease
of approximately $225,400 (16.3%). The intergovernmental revenue decrease reflects a reduction in state
reimbursement anticipated to be received in 2014 for bridge reconstruction projects.
8

Fees, Fines, Charges and Miscellaneous
Actual
As Of
08/31/13

Actual
2012
General Government
Court System and Corrections
Public Works
Human Services
TOTAL

Projected
To
12/31/13

Budget
2013

Increase
(Decrease)

2014

Percent

$ 9,786,320
10,247,492
319,522
12,407,130

6,522,042
6,957,937
383,540
9,155,914

10,240,900
10,762,300
458,900
12,665,800

9,868,700
10,678,000
147,700
12,506,800

10,282,400
10,843,700
122,200
12,792,500

413,700
165,700
(25,500)
285,700

4.2
1.6
(17.3)
2.3

$ 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 present
and 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 for
resident 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 partially
offset 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 plan
review fees in the Conservation District, and table game revenue.

Investment Income
Actual
2012
General Government
Court System and Corrections
Public Works
Human Services
TOTAL OPERATING BUDGET
Capital Projects
TOTAL COMBINED OPERATING
AND CAPITAL PROJECTS

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

$ 376,030
13,470
15,062
112,698

(68,526)
5,806
4,543
36,936

373,400
9,100
7,600
85,100

722,400
13,300
10,700
116,300

375,000
9,100
5,600
77,500

(347,400)
(4,200)
(5,100)
(38,800)

(48.1)
(31.6)
(47.7)
(33.4)

517,260

(21,241)

475,200

862,700

467,200

(395,500)

(45.8)

2,449

677

1,200

-

-

-

-

$ 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 income
decrease is due to lower cash balances available for investing. The short-term investment portfolios will continue
to be collateralized in compliance with Pennsylvania Act 72.

9

Other Financing Sources
Actual
2012
General Government
Human Services
TOTAL OPERATING BUDGET

Capital Projects
TOTAL COMBINED OPERATING
AND CAPITAL PROJECTS

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

$ 81,662,778
-

112,784
411,250

112,800
1,671,300

112,784
3,500,000

-

(112,784)
(3,500,000)

(100.0)
(100.0)

81,662,778

524,034

1,784,100

3,612,784

-

(3,612,784)

(100.0)

21,745,447

21,745,500

21,745,447

-

(21,745,447)

(100.0)

22,269,481

23,529,600

25,358,231

-

(25,358,231)

(100.0)

-

$ 81,662,778

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

10

Budgetary Fund Balance
Budget
2013

2012

General Government:
General Fund *
Deeds Records Improvement
Open Space Initiative:
County Parks
Municipal Parks
Farmland Preservation
Environmentally Sensitive
Act 13 Environmental Initiative
Dirt & Gravel Road
Clean Water
Watershed Specialist
Elections Automation
Enhanced 911 Wireless
HazMat Act 165
Emergency Planning and
Training Grant
Emergency Equipment Grant
Emergency Management Responder
Training
Pre-diaster Mitigation
Gaming Authority Grants
Solid Waste
Affordable Housing
Hotel Room Rental Tax 2000
Hotel Room Rental Tax 2005
Community Development Pass
Through Grants
Gaming Host County Table Games
Gaming Host County Slots
Revolving Loan (EPA)
Court System and Corrections:
Sheriff
Coroner Special Projects
Coroner Vital Statistics Improvement
Civil Automation
Criminal Automation
County Records Improvement
Public Works:
Louise Moore Pine Bequest
Bridges
Human Services:
HealthChoices
TOTAL OPERATING BUDGET

2014

Increase
(Decrease)

Percent

$ 36,582,929
28,994

16,604,835
73,978

18,850,800
68,000

2,245,965
(5,978)

13.5
(8.1)

402,931
1,907
2,421,389
12,010
60,431
209,606
20,614
14,298
2,152,326
103,750

833,094
1,906
3,271,729
171,827
252,598
53,361
244,711
13,198
2,760,288
109,926

801,400
1,600
3,071,500
502,600
47,200
263,800
11,400
3,460,200
4,700

(31,694)
(306)
(200,229)
(171,827)
250,002
(6,161)
19,089
(1,798)
699,912
(105,226)

(3.8)
(16.1)
(6.1)
(100.0)
99.0
(11.5)
7.8
(13.6)
25.4
(95.7)

16,528
63,333

20,975
63,333

2,000
-

(18,975)
(63,333)

(90.5)
(100.0)

62,500
115,327
840,606
146,978
2,662

84,750
1,708
27,500
159,614
620,788
70,025
12

57,600
251,600
221,800
48,100
-

(27,150)
(1,708)
(27,500)
91,986
(398,988)
(21,925)
(12)

(32.0)
(100.0)
(100.0)
57.6
(64.3)
(31.3)
(100.0)

9,354
340,726
38
157,000
43,766,237

803,554
1
159,104
26,402,815

1,203,900
809,200
29,677,400

400,346
(1)
650,096
3,274,585

49.8
(100.0)
408.6

223
110,668
272,031
71,567
860,768
1,315,257

91,925
128,416
309,384
68,114
50,891
648,730

21,300
145,000
349,000
58,200
41,900
615,400

(70,625)
16,584
39,616
(9,914)
(8,991)
(33,330)

(76.8)
12.9
12.8
(14.6)
(17.7)

1,517,511
714,644
2,232,155

1,734,462
1,048,067
2,782,529

1,586,300
1,485,700
3,072,000

(148,162)
437,633
289,471

(8.5)
41.8

13,575,212
13,575,212
60,888,861

15,181,661
15,181,661
45,015,735

14,658,000
14,658,000
48,022,800

(523,661)
(523,661)
3,007,065

(3.4)
6.7

(Continued)
11

Budgetary Fund Balance, Continued
Budget
2013

2012

Capital Projects:
Capital Improvement Projects
2009 Bond Issue Projects
2013 Bond Issue Projects
County-wide GESA
Gracedale GESA
TOTAL COMBINED OPERATING
AND CAPITAL PROJECTS

2014

Increase
(Decrease)

Percent

$ 587,217
886,321
999,096
10,357,229
12,829,863

1,340,356
715,763
149
502,554
2,558,822

1,196,500
385,200
11,409,200
25,100
13,016,000

(143,856)
(330,563)
11,409,200
(149)
(477,454)
10,457,178

(10.7)
(46.2)
100.0
(100.0)
(95.0)

$ 73,718,724

47,574,557

61,038,800

13,464,243

28.3

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

Budgetary fund balance comprises 14.6% of proposed total operating budget revenue. Approximately $18.9
million of the General Fund’s unreserved fund balance is required to fund the proposed spending plan. All other
budgetary 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 Plan
section of this document.

12

E
X
P
E
N
D
I
T
U
R
E
A
N
A
L
Y
S
I
S

EXPENDITURE ANALYSIS
Actual
As Of
08/31/13

Actual
2012

Projected
To
12/31/13

2013

2014

Budget

Increase
(Decrease)

Percent

Expenditures:
Personnel
Operating
Subcontracted Client Services
Pass Through Grants
Grants

Bi-county Ventures
Debt Service
Capital
Other Financing Uses
Contingency
TOTAL OPERATING BUDGET
Capital Projects:
Capital Improvement Projects
2009 Bond Issue Projects
2013 Bond Issue Projects
County-wide GESA
Gracedale GESA

Other Financing Uses

$ 125,893,488
45,841,317
73,073,275
14,633,839
3,047,703
907,500
79,103,940
3,585,199
27,730,845
-

91,310,126
28,144,457
45,904,934
6,538,420
1,684,189
740,834
4,809,109
1,237,654
-

137,858,800
47,660,300
78,493,400
9,426,200
4,755,100
907,500
12,353,000
6,319,321
-

140,004,838
58,288,957
92,884,963
18,026,424
7,427,727
907,500
12,353,000
11,579,997
99,200

147,967,200
57,536,300
90,567,600
5,278,400
7,035,400
913,700
12,714,800
7,412,700
100,000

7,962,362
(752,657)
(2,317,363)
(12,748,024)
(392,327)
6,200
361,800
(4,167,297)
800

5.7
(1.3)
(2.5)
(70.7)
(5.3)
0.7
2.9
(36.0)
0.8

373,817,106

180,369,723

297,773,621

341,572,606

329,526,100

(12,046,506)

(3.5)

2,168,501
172,571
998,974
9,855,058

856,634
39,758
10,218,419
182,586

1,399,000
331,700
10,218,400
477,500

2,595,356
715,763
21,627,607
149
502,554

1,196,500
385,200
11,409,200
25,100

117,840

117,900

117,840

13,195,104

11,415,237

12,544,500

25,559,269

13,016,000

(12,543,269)

(49.1)

$ 387,012,210

191,784,960

310,318,121

367,131,875

342,542,100

(24,589,775)

(6.7)

-

TOTAL CAPITAL PROJECTS
TOTAL COMBINED OPERATING
AND CAPITAL PROJECTS

-

(1,398,856) (53.9)
(330,563) (46.2)
(10,218,407) (47.2)
(149) (100.0)
(477,454) (95.0)
(117,840) (100.0)

Proposed 2014 Operating Budget Expenditures

Capital
2.2%

Operating
17.5%
Debt
Serv ic e
3.9%

Subc ontrac ted
Client
Serv ices
27.5%

Bi-c ounty
V entures
0.3%
Pas s
Through
Grants Grants
1.6%
2.1%

Personnel
44.9%

13

Personnel
Actual
As Of
08/31/13

Projected
To
12/31/13

$ 20,418,459
2,656,303
54,616,606
5,681,728
4,950
3,991,810

13,878,816
1,872,041
35,956,068
4,056,600
6,290
2,936,522

20,886,500
2,820,900
54,331,700
6,046,300
6,500
4,350,000

21,399,400
2,846,050
54,283,191
5,892,006
15,000
3,971,000

22,217,700
2,951,300
56,545,000
6,645,000
10,000
3,728,200

818,300
105,250
2,261,809
752,994
(5,000)
(242,800)

3.8
3.7
4.2
12.8
(33.3)
(6.1)

87,369,856

58,706,337

88,441,900

88,406,647

92,097,200

3,690,553

4.2

FICA and Medicare
Retirement - County
Healthcare and Dental
Healthcare Employees OPEB
Healthcare Retirees OPEB
Life Insurance
Vision and Prescription
Unemployment Compensation
Workers' Compensation

6,542,382
11,072,364
8,039,955
2,607,693
2,992,498
97,710
3,697,904
262,556
3,210,570

4,373,318
8,251,637
10,598,687
2,026,942
2,172,576
65,428
2,875,397
58,090
2,181,714

6,737,700
12,248,200
16,058,700
3,094,000
2,887,800
103,600
4,839,300
228,700
3,218,900

6,793,598
12,574,600
16,994,200
3,225,200
2,900,900
109,784
5,350,300
320,000
3,329,609

7,050,900
14,138,800
18,735,000
3,251,900
3,084,400
110,000
5,734,900
308,000
3,456,100

257,302
1,564,200
1,740,800
26,700
183,500
216
384,600
(12,000)
126,491

3.8
12.4
10.2
0.8
6.3
0.2
7.2
(3.8)
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

$ 125,893,488

91,310,126

137,858,800

140,004,838

147,967,200

7,962,362

5.7

Actual
2012
Salaries - Full-time
Salaries - Part-time
Salaries - Union Full-time
Salaries - Union Part-time
Special Functions
Overtime Wages
TOTAL SALARIES

TOTAL PERSONNEL

Budget
2013

Increase
(Decrease)

2014

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

Percent

These costs increased

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 as
detailed on page 17. The administration continues to budget some salaries and fringe benefits at 95% of the total
estimate 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 retirees
healthcare are actuarially determined and increased approximately $2,335,600 (8.2%). The contribution for workers’
compensation is also actuarially determined and increased approximately $126,500 (3.8%). The contribution for
retirement increased approximately $1,564,200 (12.4%) as a result of the projected required contribution determined
by 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.

14

Personnel Summary

Program/Department
General Government:
Council
Executive
Controller
Solicitor
Human Resources
Fiscal Affairs:
Financial Planning and Control
Revenue
Disbursements
Assessment
Geographic Information System
Procurement
Recorder of Deeds

Approved
Positions
2013
FT
PT

3
2
8
3
12

10.0
1.0
5.5
-

Recommended
Positions
2014
FT
PT

3
2
8
3
12

10.0
1.0
5.5
-

Net
Change
FT
PT

-

-

8
12
5
15
4
5
11
60

-

8
12
5
15
4
5
11
60

-

-

-

3
5
3
6
2
7
1

0.5
0.5
-

3
5
3
6
2
7
1

0.5
0.5
-

-

-

55
5
87

5.0
6.0

55
5
87

5.0
6.0

-

-

8

0.5

8

0.5

-

-

Program total

183

23.0

183

23.0

-

-

Court System and Corrections:
District Attorney
Sheriff
Coroner
Public Defender
Corrections

37
63
5
5
269

15.3
12.5
1.0
16.0
2.5

38
63
5
5
269

14.3
12.5
1.0
16.0
2.5

1
-

(1.0)
-

Administration:
Administration
Administrative Services
Farmland Preservation
Conservation District
Weights & Measures
Conduct of Elections
Agricultural Extension
Emergency Management Services:
Enhanced 911
Emergency Management
Revenue Appeals Board
Community and Economic
Development

(Continued)

15

Personnel Summary, Continued

Program/Department

Approved
Positions
2013
FT
PT

Recommended
Positions
2014
FT
PT

Net
Change
FT
PT

Court System and Corrections, (Continued):
Court Services:
Administration
Civil
Criminal
Register of Wills
Orphans Court
Archives

4
24
13
4
2
4
51

0.5
1.0
1.5

4
24
13
4
2
4
51

0.5
1.0
1.5

-

-

Program total

64
50
1
62
27
24
75
11
314
744

7.5
3.0
2.0
0.5
13.0
61.8

64
52
1
62
27
24
75
11
316
747

7.5
3.0
2.0
0.5
13.0
60.8

2
2
3

(1.0)

Public Works:
Administration
Parks and Recreation
Custodial Services
Operations and Maintenance
Bridges
Program total

2
16
26
24
3
71

0.8
8.5
9.3

2
16
26
24
3
71

0.8
8.5
9.3

-

-

10

1.0

10

1.0

-

-

10
2
593
22
24
121
32
8
5
827

4.5
144.2
0.3
0.4
14.0
164.4

10
2
593
22
24
121
32
8
5
827

4.5
144.2
0.3
0.4
14.0
164.4

-

-

1,825

258.5

1,828

257.5

3

Court Administration:
Court Administration
Magisterial District Judges
Law Library
Domestic Relations
Juvenile Probation
Adult Probation
Juvenile Justice Center
Driving Under the Influence

Human Services:
Administration
Information and Referral / Emergency
Services
Veterans Affairs
Gracedale Nursing Home
Mental Health
Developmental Programs
Children, Youth and Families
Area Agency on Aging
Drug and Alcohol
HealthChoices
Program total
TOTAL POSITIONS

16

(1.0)

Position Changes for 2014
Number
Position

Department/Division

Funding

FT

PT

Pay
Grade

1
(1)
1

(1.0)
-

RS 7
CE 4
CR 13
CR 18

100%
100%
100%
100%

0%
0%
0%
0%

2

-

CN 17

100%

0%

3

(1.0)

3

(1.0)

County Other

Court System and Corrections:
District Attorney

Court Administration:
Magisterial District
Judges

Assistant District Attorney PT
Assistant District Attorney II
Clerical Technician III
Administrative Specialist

Magisterial District Judge
Technician

Total Court System and Corrections
TOTAL POSITION CHANGES FOR 2014

17

Operating
Actual
2012
Miscellaneous Employee Benefits
Employee Wellness
Occupancy Costs
Communications
Administrative Supplies and
Equipment
Service and Operating Supplies
Transportation
Professional Services
Purchased Services
Program Operating Costs
Central Service and Other
Transfers
Sub Total
Less:
Transfers to other programs
TOTAL

$

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

545,538
35,964
5,104,413
2,077,600

319,083
30,309
3,459,405
1,359,227

546,900
63,000
5,381,600
2,209,400

605,120
113,000
5,726,920
2,406,620

604,000
113,000
6,245,300
2,444,400

(1,120)
518,380
37,780

(0.2)
9.1
1.6

1,669,555
8,430,441
1,446,265
14,473,068
2,376,412
9,682,061

904,288
4,593,436
774,070
9,219,357
1,510,776
5,974,506

1,721,500
8,174,300
1,444,900
14,846,500
2,538,700
10,733,500

3,643,320
8,733,200
1,459,920
16,082,100
3,035,940
16,482,817

3,166,200
8,156,400
1,448,600
15,741,200
2,747,300
16,869,900

(477,120)
(576,800)
(11,320)
(340,900)
(288,640)
387,083

(13.1)
(6.6)
(0.8)
(2.1)
(9.5)
2.3

6,954,534

4,286,946

6,911,200

7,004,500

7,640,500

636,000

9.1

52,795,851

32,431,403

54,571,500

65,293,457

65,176,800

(116,657)

(0.2)

6,954,534

4,286,946

6,911,200

7,004,500

7,640,500

636,000

9.1

$ 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 connection
with administering programs and providing services.
Occupancy costs increased due to expenses associated with the anticipated opening of the new larger human
services facility. These costs are partially offset by the pending sale of the Wolf and Bechtel buildings along with
energy 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 Emergency
Management 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 at
the Gracedale Nursing Home, the renegotiated contract with Magellan in HealthChoices and the prior year start-up
costs associated with the West Easton Treatment Center.
The professional services decrease is mainly due to a reduction in the contract with the County’s information service
provider, 2013 expenditures creating a reduction in the Open Space Fund balance, an anticipated reduction in the
number of cases processed by the Public Defender, and an anticipated reduction in the number of engineering
contracts in Public Works. This is partially offset by increases in Community Development’s Solid Waste fund balance
and 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 in
Farmland Preservation, the transfer of training expenditures from Responder Training to Emergency Management and
the reduction in costs for outsourced record storage as a result of the purchase of an Archives building, offset
somewhat 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 Pine
estate, an additional Marcellus Shale Legacy fund distribution in Act 13 Environmental Initiatives, information
technology expenditures for computer hardware and software maintenance, and an increase in state assessment fees
at the Gracedale Nursing Home. This was offset somewhat by the overall reduction in the fund balance for the Open
Space Initiative and Act 13 Highway Bridge Improvement funds for bridge replacement which are budgeted in the
capital expenditure category for 2014.
The central service and other transfers cost increase reflects the first year of the new human services facility costs
allocated to the Human Services special revenue funds.

18

Subcontracted Client Services
Actual
As Of
08/31/13

Projected
To
12/31/13

$ 1,263,943
9,591,839
3,898,637
11,616,340
2,332,645
2,225,860
41,484,003

514,874
4,516,314
2,033,575
6,843,700
1,235,510
1,405,785
29,037,590

1,600,000
9,039,800
4,438,700
13,273,900
2,355,200
2,808,200
44,247,200

1,600,000
8,871,200
4,966,900
13,019,513
2,175,690
2,517,000
58,822,260

1,600,000
8,546,700
4,466,100
12,069,900
2,165,600
2,523,300
58,542,500

(324,500)
(500,800)
(949,613)
(10,090)
6,300
(279,760)

(3.7)
(10.1)
(7.3)
(0.5)
0.3
(0.5)

908

118

1,100

200

1,000

800

400.0

659,100

317,468

729,300

912,200

652,500

(259,700)

(28.5)

$ 73,073,275

45,904,934

78,493,400

92,884,963

90,567,600

(2,317,363)

(2.5)

Actual
2012
Juvenile Adjudicated Care
Mental Health
Developmental Programs
Children, Youth and Families
Area Agency on Aging
Drug and Alcohol
HealthChoices
Human Services Info and
Referral/Emergency
Services
Human Services Grant
Management
TOTAL

Budget
2013

2014

Increase
(Decrease)

Percent

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

19

Pass Through Grants
Actual
2011
General Government:
Community Development Grants:
Community Development Block Grants
Emergency Shelter Grant
Homelessness Prevention
Home Investment Partnership
Pass Through Grants:
East Allen Township
Nazareth YMCA
St Luke's Hospital
TreeVitalize
TOTAL GENERAL GOVERNMENT
Human Services:
Child Care Information Services
Metro Plus
TOTAL HUMAN SERVICES
TOTAL PASS THROUGH GRANTS

Budget
2012

2013

2014

$ 1,561,049
36,747
553,284
-

2,249,715
90,091
188,392
55,863

5,148,287
198,000
429,137

3,164,100
48,000
129,200

110,646
4,950,000
11,886
7,223,612

7,249
1,861
2,593,171

400,000
6,175,424

500,000
3,841,300

11,304,296
965,509
12,269,805

10,234,095
1,815,683
12,049,778

10,114,900
1,736,100
11,851,000

1,437,100
1,437,100

$ 19,493,417

14,642,949

18,026,424

5,278,400

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

20

Grants
Grants represents 2.1% of proposed total operating budget expenditures and are budgeted in the General
Government program.
Actual
Budget
Requested Recommended
2012
2013
2014
2011
2014
Hotel Room Rental Tax Grants:
Atlas Cement Memorial Museum
$ 1,250
1,000
1,000
1,000
1,000
Bach Choir of Bethlehem
10,000
15,000
7,500
20,000
10,000
Bachmann Publick House
15,000
Bath Farmers Market
5,000
9,900
9,500
10,000
Blue Valley Farm Show
2,000
4,000
13,500
12,350
12,000
Borough of Bangor
14,800
Borough of Bath
20,000
Celtic Fest
5,000
3,000
10,000
5,000
5,000
Delaware Shad Tournament
2,000
2,000
2,000
2,000
2,000
Discover Lehigh Valley
1,174,259 1,349,876 1,374,300
1,374,300
Easton Farmers Market
5,000
4,000
15,000
15,000
10,000
Freemansburg Canal
50,000
50,000
Governor Wolf Historical Society
3,200
4,000
7,600
Greater Easton Development Partnership
20,000
20,000
20,000
20,000
20,000
Greater 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
20,000
Historical Society of Northampton County
32,500
30,000
60,000
124,500
40,000
Jacobsburg Historical Society
5,000
16,000
19,000
14,000
8,500
Kreidersville Covered Bridge
7,000
25,000
5,000
Lehigh and Keystone Railroad Club
1,000
7,500
5,000
5,000
Lehigh Township Historical Society
5,000
5,000
13,500
10,000
Lehigh Township Rails to Trails
Lehigh Valley Arts Council
1,000
5,000
10,000
10,000
Lehigh Valley Community Public Radio
10,000
15,000
Lower Saucon Township Historical Society
2,400
Main Street Initiative
52,500
Moravian Historical Society
10,000
20,000
15,000
17,000
12,000
National Canal Museum
10,000
12,000
12,000
14,000
9,000
Nazareth Center for the Arts
8,850
8,900
Northampton 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
10,000
Plainfield Farmers Fair
2,000
2,500
3,000
3,500
3,500
Redevelopment 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
42,000
SteelStax Performing Arts Center
105,655
124,040
124,906
124,900
SteelStax Public Broadcasting Center
105,655
124,040
124,906
124,900
Steelworkers' Archives
7,128
5,000
Totts Gap Arts Institute
7,000
13,200
10,200
Walnutport Canal Association
3,000
5,000
5,000
10,500
10,000
Future grants
48,025
36,200

Sub-total

1,611,619

2,043,056

2,068,837

590,875

2,046,900
(Continued)

21

Grants, Continued

Actual
2011

2012

Budget
2013

Requested Recommended
2014
2014

Grants:
American Red Cross
Community Action Committee of
the Lehigh Valley
Center for Animal Health and Welfare
Emergency Medical Services
Fire School Association
Lehigh Valley Community Public Radio
Miracle League of Northampton County
Nazareth Food Bank
Northampton Community College
Portland-Upper Mt. Bethel Food Pantry
Project Easton Food Bank
Salvation Army
Stephen's Place
Sub-total

$

5,000

-

-

-

10,000
5,000
5,000
75,000
3,000
25,000
3,000
3,000
5,000
5,000
144,000

5,000
5,000
75,000
5,000
5,000
25,000
120,000

5,000
5,000
75,000
85,000

15,000
15,000

69,498
123,975
139,806
49,253
106,713
30,681
73,269
593,195

-

88,552
13,839
350,589
82,339
213,000
71,000
42,144
99,455
8,663
30,420
1,905
1,001,906

-

-

-

47,933
23,558
71,932
111,680
97,745
46,890
399,738

-

5,000
5,000

Open Space Initiative:
Allen Township
Bangor Borough
Bath Borough
Bethlehem City
East Allen Township
Easton City
Forks Township
Lower Nazareth Township
Moore Township
Nazareth Borough
Northampton Borough
Roseto Borough
Upper Nazareth Township
Washington Township
Williams Township
Wilson Borough
Wind Gap Borough
Future grants
Sub-total

1,001,600
1,001,600

Pre-disaster Mitigation:
Bethlehem Township
East Bangor Borough
Hellertown Borough
Lehigh Township
Northampton Borough
Portland Borough
Sub-total

(Continued)

22

Grants, Continued
Actual
2011

2012

Budget
2013

Requested Recommended
2014
2014

Affordable Housing:
Catholic Charities
Community Action Committee of the
Lehigh Valley
Easton Housing Authority
Easton Neighborhood Center
Easton Redevelopment Authority
First Time Homebuyer
Lehigh Valley Center for Independent
Living
Neighorhood Housing Services
New Bethany Ministries
Third Street Alliance
Turning Point of the Lehigh Valley
Valley Housing Development Corporation
Victory House of the Lehigh Valley
Future grants
Sub-total

$

90,807

49,861

10,140

-

-

49,783
300,000
85,715
25,352

50,000
20,000
25,000
65,162

45,000
78,500
20,000
55,000
125,000

-

10,000
125,000

25,793
89,255
9,500
38,759
49,314
764,278

24,207
49,604
42,000
100,000
58,813
484,647

85,898
40,000
50,000
57,500
81,930
168,520
817,488

-

333,500
468,500

-

-

809,104
809,104

-

809,200
809,200

-

-

500,000
500,000

-

500,000
500,000

-

-

42,000
42,000

-

-

-

-

50,000

-

-

400,000
400,000

400,000
400,000

400,000
1,253,654
1,703,654

-

400,000
1,804,200
2,204,200

$ 3,513,092

3,047,703

7,427,727

605,875

7,035,400

Revolving Loan (EPA):
Future grants
Sub-total
Revolving Loan (MCLSA):
Future grants
Sub-total
Revolving Loan (ED):
Future grants
Sub-total
Gaming Host County Tables:
Lehigh & Northampton Counties Revolving
Loan Fund
Northampton County Industrial
Development Authority
Future grants
Sub-total

TOTAL GRANTS

23

Bi-County Ventures
Actual

Lehigh Valley Planning
Commission
Lehigh and Northampton
Transportation Authority
Lehigh Valley Economic
Development Corporation
TOTAL

Budget
2013

Requested
2014

Recommended
2014

2011

2012

$ 425,000

425,000

425,000

425,000

425,000

407,500

407,500

407,500

413,700

413,700

75,000

75,000

75,000

75,000

75,000

$ 907,500

907,500

907,500

913,700

913,700

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. The
37-member board consists of 19 elected officials from Northampton and Lehigh Counties, and 18 private citizens, nine
from each county. Funding is provided by various federal and state agencies along with Northampton and Lehigh
Counties.
The Lehigh and Northampton Transportation Authority (LANTA) owns and operates a bi-county public bus
transportation system. Ten board members govern the authority; five are appointed by the Northampton County
Executive and approved by County Council, and five are appointed by Lehigh County. User fees and grants from
federal, state and county governments fund the system.
The Lehigh Valley Economic Development Corporation (LVEDC) is a bi-county organization whose purpose is to
conduct and coordinate the economic development activities that are necessary to promote the image of the Lehigh
Valley. A board of directors has been drawn from the public and private sectors. LVEDC also receives a percentage
of the Hotel Room Rental Tax in accordance with the 50-year contract between LVEDC and Discover Lehigh Valley
which was executed when the hotel tax began on October 1, 2000.

24

Debt Service
Actual
2012

Budget
2013

2014

-

-

OPERATING BUDGETS:
2001 General Purpose Authority Bond
Interest

$

2003 Revenue Refunding Bond
Principal
Interest

1,830,604
85,000
1,078,413

3,105,000
1,075,200

2006 General Obligation Bond
Principal
Interest

515,000
473,005

1,245,000
455,000

2009 General Obligation Bond
Principal
Interest

1,635,000
421,357

970,000
380,500

990,000
356,300

654,450
634,940

1,073,600
555,100

1,159,400
522,300

325,000
230,900

330,000
227,700

69,945,561
1,830,610

2,937,300

2,937,300

___________

_________

1,280,000
731,400
_________

79,103,940

12,352,600

12,714,400

2011 GESA Installment Financing
Principal
Interest
2012 General Obligation Bond Series A
Principal
Interest

-

2012 General Obligation Bond Series B
Principal
Interest
2013 General Obligation Bond
Principal
Interest
TOTAL OPERATING BUDGETS

3,260,000
920,000
-

CAPITAL PROJECTS BUDGETS:
2001 General Purpose Authority Bond
Principal
Interest

439,437
9

2013 General Obligation Bond
Principal
Interest
TOTAL COMBINED OPERATING
AND CAPITAL PROJECTS

-

-

___________

10,110,000
13,506
_________

_________

$ 79,543,386
___________
___________

22,476,106
_________
_________

12,714,400
_________
_________

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

25

Schedule of Payment for Bond Indebtedness

2003 Revenue
Refunding Bond

2009 General
Obligation Bond

Interest

Principal

Interest

2012 General
Obligation Bond Series A

Year

Principal

Principal

2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030

$ 3,260,000
3,430,000
3,605,000
3,790,000
3,980,000
-

919,975
748,825
568,750
388,500
199,000
-

990,000
1,020,000
1,065,000
1,105,000
370,000
380,000
395,000
410,000
425,000
440,000
455,000
475,000
495,000
515,000
535,000
560,000
-

356,231
331,481
280,481
248,531
215,381
203,356
190,056
175,738
160,875
144,938
127,338
109,138
89,544
69,125
47,238
24,500
-

330,000
335,000
340,000
345,000
350,000
4,540,000
2,820,000
-

227,675
223,943
218,540
212,114
205,076
196,728
81,639
-

Total

$ 18,065,000

2,825,050

9,635,000

2,773,950

9,060,000

1,365,715

Schedule of Payment for GESA Installment Financing Indebtedness
2011 GESA Financing

Total
Payments

Year

Principal

Interest

2014
2015
2016
2017
2018
2019
2020
2021
2022
2023

$ 1,159,315
1,246,641
1,364,419
1,499,562
1,644,596
1,802,405
1,970,333
2,148,946
2,338,840
2,631,806

522,212
487,123
449,203
407,544
361,827
311,671
256,737
196,722
131,301
60,135

1,681,527
1,733,764
1,813,622
1,907,106
2,006,423
2,114,076
2,227,070
2,345,668
2,470,141
2,691,941

Total

$ 17,806,863

3,184,475

20,991,338

26

Interest

2012 General
Obligation Bond Series B
Principal

Interest

Total
Payments

2013 General
Obligation Bond
Principal

Interest

1,780,000
4,765,000
5,000,000
5,150,000
5,410,000
5,680,000
5,965,000
6,260,000
6,580,000
6,905,000
7,250,000

2,937,250
2,937,250
2,937,250
2,937,250
2,937,250
2,937,250
2,937,250
2,848,250
2,610,000
2,460,000
2,202,500
1,932,000
1,648,000
1,349,750
1,036,750
707,750
362,500

1,280,000
1,260,000
1,295,000
1,325,000
2,150,000
2,235,000
2,375,000
2,450,000
2,570,000
2,700,000
-

731,344
743,763
718,563
679,713
626,713
540,713
451,313
386,000
263,500
135,000
-

11,032,475
11,030,262
11,028,584
11,031,108
11,033,420
11,033,047
11,030,258
11,034,988
11,029,375
11,029,938
8,194,838
8,196,138
8,197,544
8,193,875
8,198,988
8,197,250
7,612,500

60,745,000

37,718,250

19,640,000

5,276,622

167,104,588

27

Capital

Actual
2012
By Line Item:
Building
Building renovations
Computer hardware
Computer software
Equipment
Furniture and fixtures
Improvements other than
building
Machinery
Safety and security
equipment
Bridge projects
Motor vehicles
Wayne A. Grube
Memorial Park
TOTAL

$ 750,000
41,759
659,565
477,282
853,883
2,836

Actual
As Of
08/31/13
26,647
79,677
102,008
202,004
389,304

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

141,700
1,981,387
284,593
396,000
708,630
1,211,300

2,700,000
2,766,294
397,403
468,572
1,189,170
1,196,260

2,558,300
300,000
178,400
87,200
1,719,800
200,000

(141,700)
(2,466,294)
(219,003)
(381,372)
530,630
(996,260)

(5.2)
(89.2)
(55.1)
(81.4)
44.6
(83.3)

82,819
-

-

524,711
339,600

1,260,811
452,700

1,382,000
-

121,189
(452,700)

9.6
(100.0)

89,317
64,394
478,507

69,252
74,303
294,459

260,400
125,000
346,000

302,850
472,203
373,734

50,100
872,900
64,000

(252,750)
400,697
(309,734)

(83.5)
84.9
(82.9)

84,837

-

-

-

-

-

-

$ 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 budget
expenditures.
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 in
Information 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 improvements
and security cameras at Louise Moore and Wayne Grube Parks and the Nor-Bath rail trail, replacement of various
types of lawn and grounds maintenance equipment for Parks and Recreation and for the purchase of various items at
the 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.

28

Contingency
Date

Resolution
Number

Description

January 1, 2013

Contingency balance

February 21, 2013

Northampton County Easter egg hunt

October 1, 2013

Contingency balance

Amount
$ 100,000

9-2013

(800)
__________
$ 99,200
__________
__________

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

29

Capital Projects

Actual
2012

Capital Improvement Projects
Capital projects

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

$ 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
Debt service
Capital projects

-

94,913
10,123,506
-

94,900
10,123,500
-

104,101
9,200
(94,901)
10,123,506
(10,123,506)
11,400,000 11,400,000
-

(91.2)
(100.0)
-

-

10,218,419

10,218,400

21,627,607 11,409,200 (10,218,407)

(47.2)

County-Wide Guaranteed Energy
Savings Agreement
Operating
Capital projects

Gracedale Guaranteed Energy
Savings Agreement
Capital projects

Other Financing Uses:
Bond refinancing
TOTAL CAPITAL PROJECTS

998,974

-

-

149
-

-

(149)
-

(100.0)
-

998,974

-

-

149

-

(149)

(100.0)

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)

117,840

117,900

117,840

-

(117,840)

(100.0)

11,415,237

12,544,500

25,559,269 13,016,000 (12,543,269)

(49.1)

$ 13,195,104

Capital improvement projects consist of construction and renovations started in prior years but not yet completed with
funding 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 Courthouse
parking deck and the reconstruction of three County bridges.
The 2013 bond issue projects consist of the reconstruction of County bridges, replacement of generators at the
Courthouse 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 sewer
system.

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

30

County Contribution
Actual
2012
General Government:
Election Automation
Emergency Management
Services
Open Space Initiative:
County Parks
Municipal Parks
Farmland Preservation
Environmentally Sensitive
Gaming Administration:
Gaming Host County - Slots

Economic Development:
Revolving Loans (ED)
Court System and Corrections:
Domestic Relations
Juvenile Justice Center
County Records Improvements
Public Works:
Bridge maintenance
Health and Human Services:
Area Agency on Aging
Children, Youth and Families
Developmental Programs
Drug and Alcohol
Gracedale *
Mental Health
Capital Projects:
Capital Improvement Projects:
Archives
Courthouse Complex

Jail
Gracedale Nursing Home
Martin J. Bechtel Building
Parks & Recreation
Completed projects
TOTAL

Actual
As Of
08/31/13

$(33,679)

Projected
To
12/31/13

-

-

Budget
2013

2014

-

-

Increase
(Decrease)

Percent

-

-

2,766,035

2,047,551

3,353,600

3,495,300

3,579,000

83,700

2.4

500,000
2,024,581
527,500

350,000
500,000
512,703
500,000

700,000
1,000,000
1,025,500
1,000,000

700,000
1,000,000
1,025,406
1,000,000

700,000
1,000,000
1,000,000
1,000,000

(25,406)
-

(2.5)
-

(1,049,614)

(533,176)

(1,100,100)

(1,100,100)

(1,100,100)

-

-

4,734,823

3,377,078

5,979,000

42,000
6,162,606

6,178,900

(42,000) (100.0)
16,294
0.3

1,377,482
2,565,896
3,943,378

732,819
988,136
(100,000)
1,620,955

1,434,900
4,093,900
(100,000)
5,428,800

1,545,000
4,149,300
(100,000)
5,594,300

1,679,600
4,205,400
(100,000)
5,785,000

134,600
56,100
190,700

8.7
1.4
3.4

-

-

15,300

15,300

-

-

563,900
4,090,300
606,700
114,400
5,404,700
490,200
11,270,200

(275,500)
36,400
19,400
1,751,179
(4,400)
1,527,079

(6.3)
6.4
20.4
47.9
(0.9)
15.7

(755,000)
(100,000)
(400,000)
(1,255,000)

(100.0)
(100.0)
(100.0)
(100.0)

479,073

2.1

3,162

263,867
2,827,634
606,555
164,886
5,081,612
480,221
9,424,775

241,013
977,206
246,753
38,096
3,985,560
258,639
5,747,267

563,900
4,365,100
543,500
95,000
3,440,921
494,600
9,503,021

563,900
4,365,800
570,300
95,000
3,653,521
494,600
9,743,121

1,253,000
1,130,000
360,000
15,000
65,000
(44,413)
2,778,587

377,500
50,000
200,000
627,500

755,000
100,000
400,000
1,255,000

755,000
100,000
400,000
1,255,000

$ 20,884,725

11,372,800

22,165,821

22,770,327

23,249,400

* The 2013 county contribution to Gracedale of $3,653,521 includes $147,421 in roll forward amounts from 2012. The 2014 proposed county
contribution 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 the
programs and services listed above. Negative amounts indicate the transfer of funds to the General Fund.

31

... ,....

..

', .......... ;


'

.
'

32

B
U
D
G
E
T
B
Y
P
R
O
G
R
A
M

General Government Program

Legislative – Council and administrative support staff, oversees contingency (supplemental
funding for all programs)

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

Fiscal Operations and Internal Audit – Fiscal Affairs oversees budgeting, accounting and
financial reporting, recorder of deeds, procurement, information services, assessment and tax
billing, geographic information system, revenue collection, disbursements, payroll and County
records 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 derived
from investment income and intergovernmental revenue. Tax revenue and fees, fines and charges for
services provide the majority of the funding.

General Government Program
Proposed 2014 Budget

Fiscal Operations
and Internal Audit
21.6%

Grants
18.3%

Legislative
1.0%

Authorities,
Boards,
Commissions
and Bi-county
Ventures
1.5%

Executive and
Administrative
57.6%

33

GENERAL GOVERNMENT PROGRAM
Actual
As Of
08/31/13

Projected
To
12/31/13

$ 86,853,010
3,798,347
9,786,320
376,030
81,662,778
-

85,026,804
2,070,424
6,522,042
(68,526)
112,784
-

87,030,800
4,742,400
10,240,900
373,400
112,800
-

86,969,800
8,666,368
9,868,700
722,400
112,784
26,402,815

$ 182,476,485

93,663,528

102,500,300

Council
Executive
Controller
Solicitor
Human Resources
Fiscal Affairs
Administration
Community and Economic
Development

$ 533,686
181,255
737,590
415,600
1,052,116
112,382,328
13,242,118

384,794
131,163
541,369
342,431
713,978
8,740,129
8,713,102

6,103,858

Sub Total
Less:
Transfers to Other Programs

Actual
2012

Budget

Increase
(Decrease)

Percent

87,428,800
5,159,500
10,282,400
375,000
29,677,400

459,000
(3,506,868)
413,700
(347,400)
(112,784)
3,274,585

0.5
(40.5)
4.2
(48.1)
(100.0)
12.4

132,742,867

132,923,100

180,233

0.1

577,100
201,300
816,400
525,900
1,154,900
17,932,200
16,924,200

582,800
201,700
816,400
535,800
1,280,428
18,514,897
25,822,293

604,700
210,000
854,700
596,200
1,314,800
18,929,500
25,684,500

21,900
8,300
38,300
60,400
34,372
414,603
(137,793)

3.8
4.1
4.7
11.3
2.7
2.2
(0.5)

3,249,951

6,886,800

13,182,222

11,091,700

(2,090,522)

(15.9)

134,648,551

22,816,917

45,018,800

60,936,540

59,286,100

(1,650,440)

(2.7)

2,700,400

1,783,200

2,674,800

2,674,800

2,674,800

131,948,151

21,033,717

42,344,000

58,261,740

56,611,300

(1,650,440)

(2.8)

99,200

100,000

800

0.8

2013

2014

Revenues:
Taxes
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Other Financing Sources
Budgetary Fund Balance
TOTAL
Expenditures by Department:

Sub Total
Contingency
TOTAL

-

-

-

-

-

$ 131,948,151

21,033,717

42,344,000

58,360,940

56,711,300

(1,649,640)

(2.8)

$ 12,269,030
10,625,940
2,584,061
3,047,703
907,500
76,937,521
27,730,845
545,951
-

8,942,787
6,823,720
1,151,057
1,684,189
740,834
3,185,530
288,800
-

13,482,800
12,318,000
2,834,300
4,755,100
907,500
9,456,300
1,264,800
-

14,185,206
18,259,572
6,175,424
7,427,727
907,500
9,456,300
4,524,811
99,200

14,759,900
17,992,600
3,841,300
7,035,400
913,700
9,703,600
5,039,600
100,000

574,694
(266,972)
(2,334,124)
(392,327)
6,200
247,300
514,789
800

4.1
(1.5)
(37.8)
(5.3)
0.7
2.6
11.4
0.8

2,700,400

1,783,200

2,674,800

2,674,800

2,674,800

$ 131,948,151

21,033,717

42,344,000

58,360,940

56,711,300

Expenditures by Category:
Personnel
Operating
Pass Through Grants
Grants

Bi-county Ventures
Debt Service
Other Financing Uses
Capital
Contingency
Less:
Transfers to Other Programs
TOTAL

34

(1,649,640)

(2.8)

COUNCIL

Actual
As Of
08/31/13

Actual
2012

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Expenditures:
Personnel
Operating

$ 396,203
137,483

280,282
104,512

421,100
156,000

421,600
161,200

440,000
164,700

18,400
3,500

4.4
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

384,794

577,100

682,000

704,700

22,700

3.3

TOTAL

$ 533,686

Mission Statement: Council is the governing body of the County which exercises the legislative power of the County
including the power to make laws, and exercises any residual powers of the County, as well as powers conferred on a
County 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 departments
under each of these elected officials, to provide effective, efficient and responsive representation to the residents of
Northampton County.
Goals and Objectives: To adopt and repeal ordinances and resolutions; to adopt the budget; to confirm the
appointment by the Executive of the heads of agencies immediately under his direction and supervision; to confirm the
appointment of members of authorities, boards and commissions; to adopt, amend, and repeal the administrative
code; to require periodic and special reports from elected officials and their subordinates; to establish in accordance
with this Charter the salaries and wages of all elected officials, officers, and employees; to set the numbers of officers
and 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 cost
increases. Operating expenditures will increase due to an escalation in dues for the County Commissioners
Association and fees related to the County’s outside auditing firm.
.

35

EXECUTIVE

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Expenditures:
Personnel
Operating

$ 176,800
4,455

128,586
2,577

191,400
9,900

191,800
9,900

200,100
9,900

8,300
-

4.3
-

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 and
budgets, presenting information and recommendations to Council, executing legal documents, overseeing labor
relations and administering the County’s merit personnel system.
Goals and Objectives: To discharge the duties of the office in a conscientious and thorough manner according to the
guidelines 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 cost
increases. Operating expenditures will support levels of service consistent with prior years.

36

CONTROLLER

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Expenditures:
Personnel
Operating

$ 725,779
11,811

533,173
8,196

798,700
17,700

798,300
18,100

843,100
11,600

44,800
(6,500)

5.6
(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 accordance
with the Home Rule Charter and makes recommendations to County management that will improve the economy and
efficiency 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 complete
performance 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 the
results of audits and follow-up at Council meetings; to assist County departments on a consultation basis to improve
the economy and efficiency of County operations.
Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost
increases. The decrease in operating expenditures is due primarily to office renovations and the purchase of furniture
and fixtures needed for additional office space, and a peer review and its associated expenditures both of which
occurred in 2013.

37

SOLICITOR

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Expenditures:
Personnel
Operating

$ 387,054
28,546

324,819
17,612

484,600
41,300

494,500
41,300

562,400
33,800

67,900
(7,500)

13.7
(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 the
direction of the Executive, and provides representation in all legal proceedings to which the County is a party. The
Solicitor, 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 by
authorized County officials. The office advises the County on all issues of contract management and compliance, and
on issues of risk management. In addition, the Solicitor’s office prepares and reviews ordinances and resolutions
when requested by the Executive, reviews and approves surety bonds of County officials in accordance with the
Administrative 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 all departments under the
Executive’s direction.
Budget Changes: Personnel costs increased due to the transfer of budgeted funds from the personnel category to
the operating expenditure category for the purchase of office furniture in 2013, along with salary and fringe benefit cost
increases. Personnel costs reflect the allocation of the retirement contribution for part-time employees participating in
the retirement plan for the first time in 2014. The operating expenditure decrease is directly related to the transfer of
budgeted funds detailed above.

38

HUMAN RESOURCES

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 25,975

1,547

52,200

100,100

100,100

-

-

Personnel
Operating
Capital

$ 826,467
210,577
15,072

588,918
125,060
-

897,200
257,700
-

931,900
334,000
14,528

980,800
334,000
-

48,900
(14,528)

5.2
(100.0)

TOTAL

$ 1,052,116

713,978

1,154,900

1,280,428

1,314,800

34,372

2.7

Expenditures:

Mission Statement: Human Resources will take a leadership role and provide support for promoting the concept that
our employees are our most valuable resource and will be treated as such. We provide quality services in employment,
training, employee and labor relations, benefits, compensation, and safety to employees and officials enabling them to
better serve the citizens of this County.
Goals and Objectives: To establish, administer and effectively communicate sound policies, rules and practices that
treat employees with dignity and equality while maintaining County compliance with employment and labor laws,
Executive and Council directives, and collective bargaining labor agreements; develop an attitude of integrity, trust,
excellence and teamwork in our day-to-day operations; commit to acting openly and consistently in our pursuit of best
practices; accept responsibility for promoting ethical and legal conduct in personal and County practices; and provide a
work atmosphere that is safe, healthy and secure, and conscious of long-term family and community goals.
Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost
increases. Operating expenditures will support levels of service consistent with prior years.

39

FISCAL AFFAIRS SUMMARY

Actual
As Of
08/31/13

Projected
To
12/31/13

$ 84,889,553
189,873
3,094,218
344,156
81,662,778
-

83,873,881
79,929
2,157,792
(86,479)
-

85,032,000
246,200
3,200,200
350,000
-

84,971,000
246,151
2,951,600
700,000
16,678,813

85,430,000
195,000
3,207,800
350,000
18,918,800

459,000
(51,151)
256,200
(350,000)
2,239,987

0.5
(20.8)
8.7
(50.0)
13.4

$ 170,180,578

86,025,123

88,828,400

105,547,564

108,101,600

2,554,036

2.4

$ 28,764,445
842,058
333,545
1,105,153
237,197
373,696
691,878
3,273,902

547,718
643,212
243,018
760,819
186,236
276,866
422,120
2,779,275

899,100
937,800
374,800
1,272,300
296,300
428,200
764,200
3,808,000

1,283,119
983,500
385,800
1,277,701
310,700
428,899
885,278
3,808,400

1,187,600
1,015,500
394,600
1,313,300
313,900
442,700
896,100
3,939,800

(95,519)
32,000
8,800
35,599
3,200
13,801
10,822
131,400

(7.4)
3.3
2.3
2.8
1.0
3.2
1.2
3.5

Sub Total

35,621,874

5,859,264

8,780,700

9,363,397

9,503,500

140,103

1.5

Debt Service

76,760,454

2,880,865

9,151,500

9,151,500

9,426,000

274,500

3.0

$ 112,382,328

8,740,129

17,932,200

18,514,897

18,929,500

414,603

2.2

$ 3,887,596
3,811,070
76,760,454
27,730,845
192,363

2,810,248
2,968,899
2,880,865
80,117

4,209,300
4,189,200
9,151,500
382,200

4,512,700
4,373,808
9,151,500
476,889

4,622,100
4,692,400
9,426,000
189,000

109,400
318,592
274,500
(287,889)

2.4
7.3
3.0
(60.4)

$ 112,382,328

8,740,129

17,932,200

18,514,897

18,929,500

414,603

2.2

Actual
2012

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Taxes
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Other Financing Sources
Budgetary Fund Balance *
TOTAL

Expenditures by Division:
Financial Planning and Control
Revenue
Disbursements
Assessment
Geographic Information System
Procurement
Recorder of Deeds
Information Services

TOTAL
Expenditures by Category:
Personnel
Operating
Debt Service
Other Financing Uses
Capital
TOTAL

* 2013 budgetary fund balance includes $890,949 in roll forward encumbrances and appropriations from 2012.

40

FINANCIAL PLANNING AND CONTROL

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

-

Increase
(Decrease)

Percent

Revenues:
Other Financing Sources

$ 81,662,778

-

-

-

-

-

$ 806,745
219,340
7,515

525,101
21,603
1,014

770,900
103,200
25,000

982,600
180,800
119,719

1,006,800
180,800
-

24,200
(119,719)

2.5
(100.0)

1,033,600
76,760,454
27,730,845

547,718
2,880,865
-

899,100
9,151,500
-

1,283,119
9,151,500
-

1,187,600
9,426,000
-

(95,519)
274,500
-

(7.4)
3.0
-

$ 105,524,899

3,428,583

10,050,600

10,434,619

10,613,600

178,981

1.7

Expenditures:
Personnel
Operating
Capital
Sub Total
Debt Service
Other Financing Uses
TOTAL

Mission Statement: To coordinate programs and services provided by Fiscal Affairs and to oversee the budgeting,
accounting, reporting and analysis of the County’s consolidated financial information.
Goals and Objectives: To provide clear, accurate and timely financial reporting as well as produce a financial plan,
and an annual budget, along with a Comprehensive Annual Financial Report which meets Government Finance
Officers Association certificate of achievement standards; to furnish assistance to other departments pertaining to
financial and accounting matters; to establish fiscal policy; to develop and maintain a fiscal procedures manual; to
maintain complete records of all County funds and accounts; and to produce daily, weekly and monthly internal
financial reports.
Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost
increases. Department-wide healthcare costs for all Fiscal Affairs General Fund retirees are included in this division’s
budget. Operating expenditures will support levels of service consistent with prior years. Debt service reflects
principal and interest payments for the 2003, 2009, 2012 and 2013 bond issues as well as the 2011 Guaranteed
Energy Savings Agreement (GESA) projects exclusive of those at the Gracedale Nursing Home.

41

REVENUE

Actual
As Of
08/31/13

Projected
To
12/31/13

$ 84,889,553
189,873
1,214,792
344,156
-

83,873,881
79,929
764,380
(86,479)
-

85,032,000
246,200
1,245,100
350,000
-

84,971,000
246,151
1,287,600
700,000
16,604,835

85,430,000
195,000
1,247,800
350,000
18,850,800

459,000
(51,151)
(39,800)
(350,000)
2,245,965

0.5
(20.8)
(3.1)
(50.0)
13.5

$ 86,638,374

84,631,711

86,873,300

103,809,586

106,073,600

2,264,014

2.2

Personnel
Operating

$ 639,262
202,796

482,521
160,691

727,200
210,600

731,900
251,600

763,900
251,600

32,000
-

4.4
-

TOTAL

$ 842,058

643,212

937,800

983,500

1,015,500

32,000

3.3

Actual
2012

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Taxes
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance
TOTAL

Expenditures:

Mission Statement: To oversee the billing and collection of County revenue, primarily in the form of real estate taxes
and certain license fees, and to serve as the Tax Claim Bureau for the County.
Goals and Objectives: To provide assistance to the taxpayers of Northampton County, as well as to other
departments within the County in a prompt, courteous, and cost effective manner utilizing computer technology; to bill
for and collect current and delinquent real estate taxes; and to insure that inter-departmental revenue information is
entered accurately into the County financial system.
Budget Changes: The increase in tax revenue is due to an anticipated rise in the tax base. Intergovernmental
revenue is expected to decrease due primarily to revenue received in 2013 for Hurricane Sandy reimbursement.
Investment income is expected to decline due to a lower cash balance available for investing. The budgetary fund
balance of $18,850,800 represents the amount of the General Fund’s fund balance required to fund the proposed 2014
spending plan. The 2013 budgetary fund balance of $16,604,835 includes $890,949 in roll forward encumbrances and
appropriations from 2012. The 2014 proposed budgetary fund balance does not include any projected roll forward
encumbrances from 2013.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures will support levels of service consistent with prior years.

42

DISBURSEMENTS

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Expenditures:
Personnel
Operating

$ 306,172
27,373

225,848
17,170

341,300
33,500

341,800
44,000

355,600
39,000

13,800
(5,000)

4.0
(11.4)

TOTAL

$ 333,545

243,018

374,800

385,800

394,600

8,800

2.3

Mission Statement: To provide financial information and support to all County departments, other government
agencies and the public.
Goals and Objectives: To monitor all County financial operations to insure that all County appropriations are spent in
accordance with the budget adopted by County Council, to pay all of the County's legal and payroll obligations, and to
maintain all financial accounting records.
Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost
increases. Operating expenditures will support levels of service consistent with prior years.

43

ASSESSMENT

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

-

-

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 150

18

100

-

-

Personnel
Operating
Capital

$ 964,023
124,071
17,059

731,677
29,142
-

1,102,800
169,500
-

1,108,200
169,501
-

1,143,800
169,500
-

35,600
(1)
-

3.2
-

TOTAL

$ 1,105,153

760,819

1,272,300

1,277,701

1,313,300

35,599

2.8

Expenditures:

Mission Statement: To develop and certify fair and equitable tax rolls for the County, municipalities and school
districts, and to maintain a uniform system of property valuation based on state statutes.
Goals and Objectives: To maintain fair and equitable property values for all County real estate and to perform
additional duties concerning Act 319.
Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost
increases. Operating expenditures will support levels of service consistent with prior years.

44

GEOGRAPHIC INFORMATION SYSTEM (GIS)

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 4,915

4,268

5,000

4,000

5,000

1,000

25.0

Personnel
Operating

$ 216,106
21,091

180,470
5,766

271,600
24,700

279,600
31,100

282,800
31,100

3,200
-

1.1
-

TOTAL

$ 237,197

186,236

296,300

310,700

313,900

3,200

1.0

Expenditures:

Mission Statement: To maintain, update and manage the data library containing the County’s tax parcel information
making available the most up-to-date and accurate tax maps for those seeking tax-mapping information.
Goals and Objectives: To continue to build new GIS data layers, and to promote GIS throughout Northampton
County and within the County government offices.
Budget Changes: Personnel costs reflect a consistent staffing pattern along with salary and fringe benefit cost
increases. Operating expenditures will support levels of service consistent with prior years.

45

PROCUREMENT

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

13,800
1
13,801

3.5
3.2

Expenditures:
Personnel
Operating
TOTAL

$ 359,110
14,586
$ 373,696

264,497
12,369
276,866

396,200
32,000
428,200

395,400
33,499
428,899

409,200
33,500
442,700

Mission Statement: To acquire the goods and services needed by County departments, divisions and agencies
enabling them to provide their customers, both internal and external, with mandated services.
Goals and Objectives: Provide support to user agencies in administering contracts to insure the County gets the best
value from the contracts that are issued.
Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost
increases. Operating expenditures will support levels of service consistent with prior years.

46

RECORDER OF DEEDS SUMMARY

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.
Budgetary Fund Balance

$ 1,790,519
-

1,327,392
-

1,860,000
-

1,577,000
73,978

1,865,000
68,000

288,000
(5,978)

18.3
(8.1)

$ 1,790,519

1,327,392

1,860,000

1,650,978

1,933,000

282,022

17.1

$ 611,100
80,778

409,470
12,650

618,200
146,000

701,300
183,978

688,100
208,000

(13,200)
24,022

(1.9)
13.1

$ 691,878

422,120

764,200

885,278

896,100

10,822

1.2

Personnel
Operating

$ 596,178
95,700

400,134
21,986

599,300
164,900

673,200
212,078

660,000
236,100

(13,200)
24,022

(2.0)
11.3

TOTAL

$ 691,878

422,120

764,200

885,278

896,100

10,822

1.2

TOTAL

Expenditures by Cost Center:
Recorder of Deeds
Deeds Records Improvement
TOTAL
Expenditures by Category:

47

RECORDER OF DEEDS

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 1,664,756

1,234,791

1,720,000

1,467,000

1,725,000

258,000

17.6

Personnel
Operating

$ 596,178
14,922

400,134
9,336

599,300
18,900

673,200
28,100

660,000
28,100

(13,200)
-

(2.0)
-

TOTAL

$ 611,100

409,470

618,200

701,300

688,100

(13,200)

(1.9)

Expenditures:

Mission Statement: To record, copy, scan, index and proofread for accuracy all documents relating to real estate,
and to make collections and disbursements to the proper agencies associated with the recording of the documents.
Goals and Objectives: To insure that real estate records are accurately recorded and can be researched and
obtained by lawyers, title companies and the public, and to index and scan older hard copy books into digital images.
Budget Changes: The increase in fees, fines, charges and miscellaneous revenue is due to a projected rise in parcel
identifier and recording fee collections.
Personnel costs decreased due to employee turnover offset somewhat by salary and fringe benefit cost increases.
Operating expenditures will support levels of service consistent with prior years.

48

DEEDS RECORDS IMPROVEMENT

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.
Budgetary Fund Balance
TOTAL

$ 125,763
-

92,601
-

140,000
-

110,000
73,978

140,000
68,000

30,000
(5,978)

27.3
(8.1)

$ 125,763

92,601

140,000

183,978

208,000

24,022

13.1

$ 80,778

12,650

146,000

183,978

208,000

24,022

13.1

Expenditures:
Operating

The Deeds Records Improvement Fund was established in 1988 and is to be expended for records management
needs within the office of the Recorder of Deeds. At the end of each four-year cycle since the inception of the fund,
any remaining balance in the fund at that time shall be transferred to the County Records Improvement Fund. The end
of the current four-year cycle will be December 2014.

Budget Changes: Fees, fines, charges and miscellaneous increase is due to an anticipated rise in the Deeds
Records Improvement fee collected on all documents filed in the Recorder of Deeds. The budgetary fund balance
reflects the unspent portion of collected fees and is restricted for the Deeds Records Improvement Fund.
The operating expenditure increase is due to the additional fee revenue.

49

INFORMATION SERVICES

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Expenditures:
Operating
Capital

$ 3,106,113
167,789

2,700,172
79,103

3,450,800
357,200

3,451,230
357,170

3,750,800
189,000

299,570
(168,170)

8.7
(47.1)

TOTAL

$ 3,273,902

2,779,275

3,808,000

3,808,400

3,939,800

131,400

3.5

Mission Statement: To provide, maintain, and administer the information technology infrastructure for the County in
order to facilitate execution of the County’s business functions.
Goals and Objectives: To implement a continuous improvement process to ensure a stable and secure data
communications environment; to improve network performance by updating network electronics; to improve network
security; to improve processing performance by replacing obsolete equipment; to keep software packages updated to
their most current versions.
Budget Changes: Operating expenditures increased due primarily to payments for upgrades and expansion of
Microsoft technology, improvements to the County’s disaster recovery solution, and combining of all firewall-related
activities into a single bundle. Capital expenditures represent funding for various pieces of equipment related to
servers and system performance upgrades.

50

COUNTY RECORDS IMPROVEMENT

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

7,000

8.4

Revenues:
Fees, Fines, Charges and Misc.

$ 83,842

61,734

90,000

83,000

90,000

County records improvement fees are collected in the Recorder of Deeds office at a rate of $2 per document for all
documents recorded. The records improvement committee oversees the funds in accordance with a comprehensive
records management plan, based on the goal of standardizing and equalizing the capabilities of all offices consistent
with their need to receive, manage and provide information to the public as efficiently as possible. This revenue is used
to pay for costs related to the County’s Archives Building.

Budget Changes: The increase in fees, fines, charges and miscellaneous revenue is the result of an anticipated
increase in the number of documents processed.

51

ADMINISTRATION SUMMARY

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Other Financing Sources
Budgetary Fund Balance

$ 968,712
4,124,853
28,807
-

814,403
2,831,923
17,477
112,784
-

941,800
4,096,000
22,600
112,800
-

1,019,693
4,115,600
20,100
112,784
7,910,904

548,100
4,079,100
22,600
8,224,000

(481,650)
(36,500)
2,500
90,594

(47.2)
(0.9)
12.4
(100.0)
1.1

$ 5,122,372

3,776,587

5,173,200

13,179,081

12,873,800

(425,056)

(3.2)

$ 1,319,669
821,044
336,588
1,726,759
501,453
200,407
977,448
224,872
6,168,369
-

925,934
585,152
222,461
545,890
312,473
115,319
563,618
142,955
4,579,279
17,075

1,324,300
938,900
402,600
4,139,800
502,000
173,700
965,900
262,400
7,316,400
27,500

1,510,500
963,906
576,699
8,013,963
502,541
855,041
171,101
1,090,000
262,100
10,963,242
27,500

1,541,000
950,200
436,300
7,574,500
752,600
882,100
182,400
1,029,500
270,800
11,188,000
-

30,500
(13,706)
(140,399)
(439,463)
250,059
27,059
11,299
(60,500)
8,700
224,758
(27,500)

2.0
(1.4)
(24.3)
(5.5)
49.8
3.2
6.6
(5.6)
3.3
2.1
(100.0)

965,509

702,946

870,700

885,700

877,100

(8,600)

(1.0)

$ 13,242,118

8,713,102

16,924,200

25,822,293

25,684,500

(137,793)

(0.5)

Debt Service
Capital

$ 5,511,024
6,308,011
907,500
177,067
338,516

3,962,755
3,546,165
690,834
304,665
208,683

6,000,100
7,504,000
1,400,200
832,500
304,800
882,600

6,316,106
12,933,849
1,401,644
832,500
304,800
4,033,394

6,469,000
12,247,000
1,001,600
838,700
277,600
4,850,600

152,894
(686,849)
(400,044)
6,200
(27,200)
817,206

2.4
(5.3)
(28.5)
0.7
(8.9)
20.3

TOTAL

$ 13,242,118

8,713,102

16,924,200

25,822,293

25,684,500

(137,793)

(0.5)

TOTAL

Expenditures by Division:
Administration - Administration
Administrative Services
Farmland Preservation
Open Space Initiative
Act 13 Environmental Initiative
Conservation District
Weights and Measures
Conduct of Elections
Agricultural Extension
Emergency Mangement Services
Gaming Authority Grants
Authorities, Boards,
Commissions and

Bi-county Ventures
TOTAL
Expenditures by Category:
Personnel
Operating
Grants

Bi-county Ventures

52

ADMINISTRATION - ADMINISTRATION

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 126,680

-

-

-

-

-

-

$ 291,377
1,028,292

193,033
732,901

283,200
1,041,100

332,100
1,178,400

355,600
1,185,400

23,500
7,000

7.1
0.6

$ 1,319,669

925,934

1,324,300

1,510,500

1,541,000

30,500

2.0

Expenditures:
Personnel
Operating
TOTAL

Mission Statement: To monitor divisions within the department to guarantee they are operating properly.
Goals and Objectives: To facilitate and assist the effective operations of County agencies with respect to delivery of
services to the citizens of Northampton County.
Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost
increases. Department-wide healthcare costs for all Administration General Fund retirees are included in this
division’s budget. Operating expenditures will support levels of service consistent with prior years.

53

ADMINISTRATIVE SERVICES

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Expenditures:
Personnel
Operating

$ 285,729
535,315

198,858
386,294

366,800
572,100

391,806
572,100

378,100
572,100

(13,706)
-

(3.5)
-

TOTAL

$ 821,044

585,152

938,900

963,906

950,200

(13,706)

(1.4)

Mission Statement: To provide mail services, multimedia design and production, telephony communications, and
intergovernmental support services.
Goals and Objectives: To implement a County-wide virtual private voice, video, and data communications network
via fiber optics.
Budget Changes: Personnel costs decreased due to employee turnover offset somewhat by salary and fringe benefit
cost increases. Operating expenditures will support levels of service consistent with prior years.

54

FARMLAND PRESERVATION

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.
Investment Income

$ 183,032
25,406

131,065
15,874

200,000
20,000

350,000
15,000

200,000
20,000

(150,000)
5,000

(42.9)
33.3

$ 208,438

146,939

220,000

365,000

220,000

(145,000)

(39.7)

Personnel
Operating

$ 133,474
203,114

126,557
95,904

191,000
211,600

215,300
361,399

224,900
211,400

9,600
(149,999)

4.5
(41.5)

TOTAL

$ 336,588

222,461

402,600

576,699

436,300

(140,399)

(24.3)

TOTAL

Expenditures:

Mission Statement: To address the concerns of the citizens of Northampton County with regard to the loss of
farmland within the County.
Goals and Objectives: To preserve as much farmland as landowners voluntarily make available to the County by
placing agricultural easements on their land and to administer available federal, state and county Agricultural Farm
Land Easement Program funds.
Budget Changes: The decrease in fees, fines, charges and miscellaneous revenue is the result of the overanticipation of the speed at which the process of purchasing preserved farms would occur in 2013. Investment income
revenue represents interest on rollback taxes resulting from broken Act 319 and 515 covenants. This amount can
fluctuate from year to year.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures are directly related to the fees, fines, charges and miscellaneous revenue and are expected to decline in
relation to the decreased revenue.

55

OPEN SPACE INITIATIVE SUMMARY

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Budgetary Fund Balance

$ 115,000
-

10,000
-

10,000
-

10,000
4,278,556

3,874,500

(10,000)
(404,056)

(100.0)
(9.4)

$ 115,000

10,000

10,000

4,288,556

3,874,500

(414,056)

(9.7)

$ 84,837
1,174,240
467,682

113,261
432,629
-

741,700
1,000,400
1,225,800
1,171,900

1,543,094
1,001,906
4,297,136
1,171,827

1,501,400
1,001,600
4,071,500
1,000,000

(41,694)
(306)
(225,636)
(171,827)

(2.7)
(5.3)
(14.7)

$ 1,726,759

545,890

4,139,800

8,013,963

7,574,500

(439,463)

(5.5)

Operating
Grants
Capital

$ 1,641,922
84,837

545,890
-

2,623,700
1,000,400
515,700

5,904,147
1,001,906
1,107,910

5,280,600
1,001,600
1,292,300

(623,547)
(306)
184,390

(10.6)
16.6

TOTAL

$ 1,726,759

545,890

4,139,800

8,013,963

7,574,500

(439,463)

(5.5)

TOTAL

Expenditures by Cost Center:
County Parks
Municipal Parks
Farmland Preservation
Environmentally Sensitive
TOTAL
Expenditures by Category:

56

OPEN SPACE INITIATIVE - COUNTY PARKS

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Budgetary Fund Balance
TOTAL

$ 15,000
-

10,000
-

10,000
-

10,000
833,094

801,400

(10,000)
(31,694)

(100.0)
(3.8)

$ 15,000

10,000

10,000

843,094

801,400

(41,694)

(4.9)

84,837

113,261
-

226,000
515,700

435,184
1,107,910

209,100
1,292,300

(226,084)
184,390

(52.0)
16.6

$ 84,837

113,261

741,700

1,543,094

1,501,400

(41,694)

(2.7)

Expenditures:
Operating
Capital
TOTAL

$

Mission Statement: To protect the County’s natural features by improving existing County parks.
st

Goals and Objectives: To implement the Northampton County 21 Century Open Space Initiative and Northampton
County Parks 2010 recommendations.
Budget Changes: Intergovernmental revenue decreased due to a one-time grant from the County’s insurance carrier
for upgrades to roadway trail crossings. The budgetary fund balance reflects the unspent portion of available funding
and is restricted for the Open Space Initiative Fund.
Operating expenditures are for engineering costs. Capital is for various projects including trail crossing upgrades,
improvements to fencing along with maintenance and repaving projects at various parks throughout the County.
County contribution to this portion of the Open Space Initiative remains at $700,000.

57

OPEN SPACE INITIATIVE - MUNICIPAL PARKS

Actual
As Of
08/31/13

Actual
2012

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Budgetary Fund Balance

$

-

-

-

1,906

1,600

$

-

-

88,600
13,900
350,600
82,400
213,000
71,000
42,200
99,500
8,700
30,500
-

88,552
13,839
350,589
82,339
213,000
71,000
42,144
99,455
8,663
30,420
1,905

1,001,600

$

-

-

1,000,400

1,001,906

1,001,600

(306)

(16.1)

Expenditures:
Grants:
Bangor Borough
Bath Borough
Bethlehem City
East Allen Township
Easton City
Forks Township
Moore Township
Northampton Borough
Washington Township
Wilson Borough
Future Grants
TOTAL

(88,552) (100.0)
(13,839) (100.0)
(350,589) (100.0)
(82,339) (100.0)
(213,000) (100.0)
(71,000) (100.0)
(42,144) (100.0)
(99,455) (100.0)
(8,663) (100.0)
(30,420) (100.0)
999,695 52477.4
(306)

-

Mission Statement: To protect the County’s natural features by assisting the County’s municipalities in acquiring land
for park and recreation purposes and to improve municipal parks.
st

Goals and Objectives: To implement the Northampton County 21 Century Open Space Initiative.
Budget Changes: The budgetary fund balance reflects the unspent portion of available funding and is restricted for
the Open Space Initiative Fund.
Operating expenditures are restricted for the acquisition and development of municipal parks in accordance with the
Open Space Initiative Ordinance.
County contribution to this portion of the Open Space Initiative remains at $1 million.

58

OPEN SPACE INITIATIVE - FARMLAND PRESERVATION

Actual
As Of
08/31/13

Actual
2012

Projected
To
12/31/13

Budget

Increase
(Decrease)

2013

2014

Percent

3,271,729

3,071,500

(200,229)

(6.1)

4,297,136

4,071,500

(225,636)

(5.3)

Revenues:
Budgetary Fund Balance

$

-

-

-

Expenditures:
Operating

$ 1,174,240

432,629

1,225,800

Mission Statement: To provide County funds that can be used to match state funds for the purpose of purchasing
agricultural easements.
st

Goals and Objectives: To implement the Northampton County 21 Century Open Space Initiative.
Budget Changes: The budgetary fund balance reflects the unspent portion of available funding and is restricted for
the Open Space Initiative Fund.
Operating expenditures are restricted to providing criteria for the preservation of farmland in accordance with the Open
Space Initiative Ordinance.
County contribution to this portion of the Open Space Initiative is $1 million, a decrease of $25,406 (2.5%).

59

OPEN SPACE INITIATIVE - ENVIRONMENTALLY SENSITIVE

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Budgetary Fund Balance
TOTAL

$ 100,000
-

-

-

171,827

-

(171,827)

(100.0)

$ 100,000

-

-

171,827

-

(171,827)

(100.0)

$ 467,682

-

(171,827)

(14.7)

Expenditures:
Operating

1,171,900

1,171,827

1,000,000

Mission Statement: To protect the County’s natural features by assisting municipalities to acquire and permanently
preserve land.
st

Goals and Objectives: To implement the Northampton County 21 Century Open Space Initiative.
Budget Changes: The budgetary fund balance reflects the unspent portion of available funding and is restricted for
the Open Space Initiative Fund.
Operating expenditures are restricted for the acquisition of environmentally sensitive land in accordance with the Open
Space Initiative Ordinance.
County contribution to this portion of the Open Space Initiative remains at $1 million.

60

ACT 13 ENVIRONMENTAL INITIATIVE

Actual
As Of
08/31/13

Actual
2012

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Budgetary Fund Balance
TOTAL

$ 252,599
-

249,943
-

250,000
-

249,943
252,598

250,000
502,600

57
250,002

99.0

$ 252,599

249,943

250,000

502,541

752,600

250,059

49.8

-

-

502,541

752,600

250,059

49.8

Expenditures:
Operating

$

-

These funds represent Northampton County’s allocation from the Marcellus Legacy Fund which is allocated from the
Unconventional Gas Well Impact Fee collected in connection with the Marcellus Shale gas well drilling project.
According to Act 13 2315(a.1)(5) “These funds are to be used for planning, acquisition, development, rehabilitation and
repair of greenways, recreational trails, open space, natural areas, community heritage parks and water resource
management. Funds may also be used to acquire lands for recreational or conservation purposes and lands damaged
or prone to drainage by storms or flooding.”

Budget Changes: The budgetary fund balance reflects the unspent portion of available funding and is restricted for
the Act 13 Environmental Initiative Fund.
Operating expenditures are restricted for the purpose set forth in the act referenced above.

61

CONSERVATION DISTRICT SUMMARY

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance

$ 129,960
359,471
548
-

130,912
218,118
128
-

173,000
321,300
600
-

158,770
236,200
600
311,270

192,100
336,200
600
322,400

33,330
100,000
11,130

21.0
42.3
3.6

$ 489,979

349,158

494,900

706,840

851,300

144,460

20.4

$ 387,743
7,617
37,394
68,699

254,974
1,793
7,141
48,565

400,000
6,800
16,000
79,200

442,071
53,961
279,711
79,298

442,000
47,800
298,800
93,500

(71)
(6,161)
19,089
14,202

(11.4)
6.8
17.9

$ 501,453

312,473

502,000

855,041

882,100

27,059

3.2

Personnel
Operating
Capital

$ 434,463
49,855
17,135

294,499
17,974
-

449,300
52,700
-

486,300
368,741
-

498,400
383,700
-

12,100
14,959
-

2.5
4.1
-

TOTAL

$ 501,453

312,473

502,000

855,041

882,100

27,059

3.2

TOTAL

Expenditures by Cost Center:
Conservation District
Dirt and Gravel Road
Clean Water
Watershed Specialist
TOTAL
Expenditures by Category:

62

CONSERVATION DISTRICT

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.

$ 68,876
286,771

71,093
194,618

93,700
286,200

92,770
201,100

110,100
301,100

17,330
100,000

18.7
49.7

$ 355,647

265,711

379,900

293,870

411,200

117,330

39.9

Personnel
Operating

$ 368,501
19,242

245,934
9,040

376,400
23,600

413,400
28,671

422,800
19,200

9,400
(9,471)

2.3
(33.0)

TOTAL

$ 387,743

254,974

400,000

442,071

442,000

(71)

TOTAL

Expenditures:

-

Mission Statement: To provide the public with a coordinated program of quality natural resource education and
conservation within Northampton County.
Goals and Objectives: To encourage residents and businesses alike to value the County’s natural resources, protect
its environments and engage in conservation best management practices.
Budget Changes: Intergovernmental revenue increased due to an anticipated rise in the Marcellus Shale Grant
allocation. Fees, fines, charges and miscellaneous increased due to the anticipated rise in sub-division plan review
fees.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures decreased due to a budget amendment for an additional Marcellus Shale Grant allocation received
during 2013.

63

DIRT AND GRAVEL ROAD

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Investment Income
Budgetary Fund Balance
TOTAL

$ 548
-

128
-

600
-

600
53,361

600
47,200

(6,161)

(11.5)

$ 548

128

600

53,961

47,800

(6,161)

(11.4)

$ 7,617

1,793

6,800

53,961

47,800

(6,161)

(11.4)

Expenditures:
Operating

This grant represents funds received from the State Conservation Commission to provide training and technical
assistance to local municipalities, to employ environmentally sound maintenance practices, and materials to prevent
sediment and dust pollution from dirt and gravel roads.

Budget Changes: The budgetary fund balance reflects the unspent portion of available funding and is restricted for
Dirt and Gravel Road projects.
Operating expenditures are related to the Dirt and Gravel Road grant.

64

CLEAN WATER

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.
Budgetary Fund Balance

$ 72,500
-

23,500
-

35,000
-

35,000
244,711

35,000
263,800

19,089

7.8

$ 72,500

23,500

35,000

279,711

298,800

19,089

6.8

Operating
Capital

$ 20,259
17,135

7,141
-

16,000
-

279,711
-

298,800
-

19,089
-

6.8
-

TOTAL

$ 37,394

7,141

16,000

279,711

298,800

19,089

6.8

TOTAL

Expenditures:

Revenue for this program represents funding received for administration of the National Pollutant Discharge
Elimination System for discharges associated with construction activities. Funding is related to the Erosion and
Sediment Control Program/Delegation Agreement (Chapter 102).

Budget Changes: Budgetary fund balance reflects the unspent portion of available funding and is restricted for Clean
Water projects.
Operating expenditures are related to the Clean Water fees.

65

WATERSHED SPECIALIST GRANT

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Budgetary Fund Balance

$ 61,084
200
-

59,819
-

79,300
100
-

66,000
100
13,198

82,000
100
11,400

16,000
(1,798)

24.2
(13.6)

$ 61,284

59,819

79,400

79,298

93,500

14,202

17.9

Personnel
Operating

$ 65,962
2,737

48,565
-

72,900
6,300

72,900
6,398

75,600
17,900

2,700
11,502

3.7
179.8

TOTAL

$ 68,699

48,565

79,200

79,298

93,500

14,202

17.9

TOTAL

Expenditures:

Funding is received from a Pennsylvania Department of Environmental Protection Watershed Specialist Grant and
Nutrient Management program along with the Pennsylvania Agricultural Conservation Technical Assistance program to
work with watershed groups, municipalities and the agricultural community.

Budget Changes: The increase in intergovernmental revenue is due to greater allocations from the state for nutrient
management and agricultural conservation technician programs. Budgetary fund balance reflects the unspent portion
of available funding and is restricted for the Conservation District Watershed Specialist Fund.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures reflect the remaining grant balance available for Watershed Specialist costs.

66

WEIGHTS AND MEASURES

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 174,622

175,170

179,000

174,000

179,000

5,000

2.9

Personnel
Operating
Capital

$ 136,382
15,335
48,690

103,772
11,547
-

155,100
18,600
-

154,600
16,501
-

163,700
18,700
-

9,100
2,199
-

5.9
13.3
-

TOTAL

$ 200,407

115,319

173,700

171,101

182,400

11,299

6.6

Expenditures:

Mission Statement: To provide uniformity, consistency and equity in the marketplace while providing industry with a
uniform set of standards and regulations that promote and maintain fair competition; and to provide support, protection
and confidence in daily transactions between consumers and businesses.
Goals and Objectives: To deliver cost-effective, professional regulatory enforcement while incorporating the latest
inspection techniques, training and equipment that becomes available.
Budget Changes: Fees, fines, charges and miscellaneous represents fees collected from businesses that possess
devices subject to inspection by the division. The revenue increase is due to billing additional businesses for fees
throughout the County.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures increased primarily for minor equipment, fuel and motor vehicle repairs.

67

CONDUCT OF ELECTIONS

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 3,723

11,679

14,200

16,200

7,000

(9,200)

(56.8)

Personnel
Operating

$ 471,656
505,792

320,524
243,094

461,700
504,200

526,600
563,400

496,900
532,600

(29,700)
(30,800)

(5.6)
(5.5)

TOTAL

$ 977,448

563,618

965,900

1,090,000

1,029,500

(60,500)

(5.6)

Expenditures:

Mission Statement: To provide all qualified voters a means of voting that will preserve the integrity of the electoral
process.
Goals and Objectives: To grow in the election process while learning new methods and procedures and to make
positive changes while following federal and state election laws and guidelines. To maintain existing equipment and
review purchases that may be necessary to improve efficiency in election result reporting or to satisfy legal
requirements.
Budget Changes: Fees, fines, charges and miscellaneous revenue is expected to decrease due to the cyclical nature
of candidate filing fees and cost reimbursements.
Personnel costs decreased due to employee turnover offset somewhat by salary and fringe benefit cost increases.
Operating expenditure decreases are due to adjustments in budgeting, particularly in the program operating costs
category.

68

AGRICULTURAL EXTENSION

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Expenditures:
Personnel
Operating

$ 44,774
180,098

34,441
108,514

52,200
210,200

51,900
210,200

53,700
217,100

1,800
6,900

3.5
3.3

TOTAL

$ 224,872

142,955

262,400

262,100

270,800

8,700

3.3

Mission Statement: To enhance the quality of life of County citizens by providing informal education to individuals,
families, businesses and communities along with programs to enable the citizens to maintain a competitive,
environmentally sound food and fiber system as well as prepare youth, adults and families to participate more fully in
community decisions.
Goals and Objectives: To provide educational opportunities regarding current issues through informal classes,
education, print and internet media; to provide services to County government that will result in cost savings in the
areas of grounds maintenance including pesticide application, leadership and wellness training to provide financial
management education to full and part-time agriculture producers; to provide leadership training to adults, teens and
community groups; and to increase participation in 4-H youth development programs.
Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost
increases. Operating expenditures increased due to changes involving contracted Penn State University employees.

69

EMERGENCY MANAGEMENT SERVICES SUMMARY

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Other Financing Sources
Budgetary Fund Balance

$ 443,653
3,277,325
2,853
-

423,548
2,276,916
1,475
112,784
-

508,800
3,358,500
2,000
112,800
-

600,980
3,310,400
4,500
112,784
3,040,980

106,000
3,338,900
2,000
3,524,500

(494,980)
28,500
(2,500)
(112,784)
483,520

(82.4)
0.9
(55.6)
(100.0)
15.9

$ 3,723,831

2,814,723

3,982,100

7,069,644

6,971,400

(98,244)

(1.4)

$ 5,047,196
353,396
440,160
53,096

3,931,027
99,079
440,184
43,443

5,674,300
261,700
609,600
164,300

5,800,099
3,721,988
611,083
164,326

5,907,400
4,426,400
737,600
57,000

107,301
704,412
126,517
(107,326)

1.8
18.9
20.7
(65.3)

1,781
-

12,988
7,791

19,000
63,400

20,975
63,333

2,000
-

(18,975)
(63,333)

(90.5)
(100.0)

62,500
210,240

43,060
1,707

122,500
401,600

179,992
401,446

57,600
-

(122,392)
(401,446)

(68.0)
(100.0)

$ 6,168,369

4,579,279

7,316,400

10,963,242

11,188,000

224,758

2.1

Personnel
Operating
Grants
Debt Service
Capital

$ 3,683,523
2,119,925
177,067
187,854

2,684,517
1,381,414
304,665
208,683

4,020,600
2,224,300
399,800
304,800
366,900

4,124,000
3,209,220
399,738
304,800
2,925,484

4,277,500
3,074,600
277,600
3,558,300

153,500
(134,620)
(399,738)
(27,200)
632,816

3.7
(4.2)
(100.0)
(8.9)
21.6

TOTAL

$ 6,168,369

4,579,279

7,316,400

10,963,242

11,188,000

224,758

2.1

TOTAL

Expenditures by Cost Center:
Enhanced 911
Enhanced 911 Wireless
Emergency Management
HazMat Act 165
Emergency Planning and
Training Grant
Emergency Equipment Grant
Emergency Management
Responder Training Grant

Pre-Disaster Mitigation
TOTAL
Expenditures:

70

ENHANCED 911

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income

$ 7,966
1,447,114
1,581

787,903
327

1,391,600
500

1,341,600
3,000

1,363,200
500

21,600
(2,500)

1.6
(83.3)

$ 1,456,661

788,230

1,392,100

1,344,600

1,363,700

19,100

1.4

Personnel
Operating
Debt Service

$ 3,281,374
1,588,755
177,067

2,382,312
1,244,050
304,665

3,567,700
1,801,800
304,800

3,671,700
1,823,599
304,800

3,799,800
1,830,000
277,600

128,100
6,401
(27,200)

3.5
0.4
(8.9)

TOTAL

$ 5,047,196

3,931,027

5,674,300

5,800,099

5,907,400

107,301

1.8

TOTAL

Expenditures:

Mission Statement: To serve County citizens through effective planning for natural and man-made disasters.
Goals and Objectives: To deliver Enhanced 911 services by providing timely and convenient access to public safety
for the residents and visitors of Northampton County. This cost center represents the landline and Voice Over Internet
Protocol (VOIP) fees collected by the County.
Budget Changes: The increase in fees, fines, charges and miscellaneous revenue represents rental income from an
outside firm for utilizing space on the County’s Levis Road cell tower. The investment income decrease is the result of
a lower cash balance available for investing.
This cost center receives a transfer of funds from the Enhanced 911 Wireless cost center to help offset costs incurred
in operating the 911 center. For 2014, this amount is anticipated to be $964,700 and is derived from fees charged on
cellular phone lines and allocated to the County by the Commonwealth.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. The
administration continues to budget most salaries and fringe benefits at 95% of the total estimate for 24-hour 7-day
operations to account for a vacancy factor. Operating expenditures reflect increases in various maintenance contracts.
Debt service reflects principal and interest payments on funds borrowed for construction of the Emergency
Management Services building.
County contribution to Enhanced 911 is $3,579,000, an increase of $83,700 (2.4%).

71

ENHANCED 911 WIRELESS

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance

$ 1,784,586
1,272
-

1,442,463
1,148
-

1,920,300
1,500
-

1,920,400
1,500
2,760,288

1,929,400
1,500
3,460,200

9,000
699,912

0.5
25.4

$ 1,785,858

1,443,611

1,921,800

4,682,188

5,391,100

708,912

15.1

Operating
Capital

$ 165,542
187,854

3,180
95,899

7,600
254,100

909,288
2,812,700

868,100
3,558,300

(41,188)
745,600

(4.5)
26.5

TOTAL

$ 353,396

99,079

261,700

3,721,988

4,426,400

704,412

18.9

TOTAL

Expenditures:

Mission Statement: To serve County citizens through effective planning for natural and man-made disasters.
Goals and Objectives: To deliver Enhanced 911 services by providing timely and convenient access to public safety
for the residents and visitors of Northampton County. This cost center represents the wireless fees allocated to the
County by the Commonwealth for fees on wireless (cellular) phones.
Budget Changes: The budgetary fund balance reflects the unspent portion of available funding.
Operating expenditures decreased due to the allocation of a large portion of the fund balance to the telephone system
upgrade listed in the capital expenditure category.
This cost center transfers funds to the Enhanced 911 cost center to help offset costs incurred in operating the 911
center. For 2014, this amount is anticipated to be $964,700 and is derived from fees collected on cellular phone lines
and allocated to the County by the Commonwealth.

72

EMERGENCY MANAGEMENT

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Other Financing Sources

$ 119,113
-

112,784

112,800

100,000
112,784

100,000
-

(112,784)

(100.0)

$ 119,113

112,784

112,800

212,784

100,000

(112,784)

(53.0)

Personnel
Operating
Capital

$ 402,149
38,011
-

302,205
25,195
112,784

452,900
43,900
112,800

452,300
45,999
112,784

477,700
259,900
-

25,400
213,901
(112,784)

5.6
465.0
(100.0)

TOTAL

$ 440,160

440,184

609,600

611,083

737,600

126,517

20.7

TOTAL

Expenditures:

Mission Statement: To serve County citizens through effective planning for natural and man-made disasters.
Goals and Objectives: To save lives and to protect property through coordination of an integrated emergency
management system with all emergency response organizations, support services and volunteers; to be advocates for
greater community efforts including educating the general public to mitigate and prepare for potential emergencies; to
train and exercise emergency responders and to manage and coordinate efforts toward a rapid recovery from
disasters with an effective disaster assistance program.
Budget Changes: The decrease in other financing sources is due to the donation of a chemical, biological,
radiological, nuclear, and explosives (CBRNE) response vehicle in 2013.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures increased due to the transfer of payments from the Grants division (page 86) and the transfer of
payments for training from the Emergency Responder Training to Emergency Management.

73

HAZMAT ACT 165

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Budgetary Fund Balance
TOTAL

$ 13,649
45,625
-

46,550
-

13,700
46,600
-

6,000
48,400
109,926

6,000
46,300
4,700

(2,100)
(105,226)

(4.3)
(95.7)

$ 59,274

46,550

60,300

164,326

57,000

(107,326)

(65.3)

$ 53,096

43,443

164,300

164,326

57,000

(107,326)

(65.3)

Expenditures:
Operating

The purpose of this cost center is to support the County’s Local Emergency Planning Committee (mandated by Act
165-Hazardous Materials Emergency Planning and Response Act of 1990). Revenue for this cost center is derived
from chemical and planning fees.

Budget Changes: The budgetary fund balance reflects the unspent portion of available funding and is restricted for
the HazMat Act 165 grant.
Operating expenditures decreased due to a lower restricted fund balance in the HazMat Act 165 Fund.

74

EMERGENCY PLANNING AND TRAINING GRANT

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Budgetary Fund Balance
TOTAL

$ 6,227
-

-

-

20,975

2,000

(18,975)

(90.5)

$ 6,227

-

-

20,975

2,000

(18,975)

(90.5)

$ 1,781

12,988

19,000

20,975

2,000

(18,975)

(90.5)

Expenditures:
Operating

The purpose of this cost center is to support emergency planning and training activities within the County with funding
provided by the state for this purpose.

Budget Changes: The budgetary fund balance reflects the unspent portion of available funding and is restricted for
the Emergency Planning and Training grant.
Operating expenditures decreased due to a lower restricted fund balance in the Emergency Planning and Training
Grant Fund.

75

EMERGENCY EQUIPMENT GRANT

Actual
As Of
08/31/13

Actual
2012

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Budgetary Fund Balance

$

-

$

-

-

-

63,333

-

(63,333)

(100.0)

63,400

63,333

-

(63,333)

(100.0)

Expenditures:
Operating

7,791

The purpose of this cost center is to support purchases for Emergency Management equipment with funding provided
by the state for this purpose.

Budget Changes: It is anticipated that the budgetary fund balance will be expended by the end of 2013.

76

EMERGENCY MANAGEMENT RESPONDER TRAINING

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Budgetary Fund Balance
TOTAL

$ 84,750
-

23,811
-

95,300
-

95,242
84,750

57,600

(95,242)
(27,150)

(100.0)
(32.0)

$ 84,750

23,811

95,300

179,992

57,600

(122,392)

(68.0)

$ 62,500

43,060

122,500

179,992

57,600

(122,392)

(68.0)

Expenditures:
Operating

The purpose of this cost center is to account for a grant from the Northampton County Gaming Revenue and
Economic Redevelopment Authority to fund a comprehensive 12-month training program for volunteer and
professional emergency responders in Northampton County. The goal of the training is to maintain and enhance
emergency response capabilities in Northampton County by providing essential training opportunities to approximately
750 local emergency responders, public safety partners, and residents. The training is in partnership with
Northampton Community College and will be held at the Northampton County Fire School, Northampton Community
College, and various station houses and local government sites.

Budget Changes: After the budgetary fund balance is expended in 2014, all costs for responder training will be paid
by Emergency Management.

77

PRE-DISASTER MITIGATION

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Budgetary Fund Balance

$ 211,948
-

399,737
-

399,800
-

399,738
1,708

-

(399,738)
(1,708)

(100.0)
(100.0)

$ 211,948

399,737

399,800

401,446

-

(401,446)

(100.0)

Operating
Grants

$ 210,240
-

1,707
-

1,800
399,800

1,708
399,738

-

(1,708)
(399,738)

(100.0)
(100.0)

TOTAL

$ 210,240

1,707

401,600

401,446

-

(401,446)

(100.0)

TOTAL

Expenditures:

Grant revenues are used to assist states and local governments in implementing cost-effective hazard mitigation
activities that complement comprehensive mitigation programs, reduce injuries, loss of life, and damage and
destruction of property.
This cost center represents funding to purchase generators for several local municipalities through a pre-disaster
mitigation grant.

78

GAMING AUTHORITY GRANTS

Actual
As Of
08/31/13

Actual
2012

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental

$ 27,500

-

-

-

-

-

-

17,075

27,500

27,500

-

(27,500)

-

Expenditures:
Operating

$

Gaming grant revenue was received in 2012 to fund a stray animal study in Northampton County.

79

(100.0)

AUTHORITIES, BOARDS, COMMISSIONS AND BI-COUNTY VENTURES

Actual
As Of
08/31/13

Actual
2012

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.

$

-

18,975

23,000

28,800

18,000

(10,800)

(37.5)

$ 29,646
28,363

6,554
5,558

20,200
18,000

33,500
19,700

20,200
18,200

(13,300)
(1,500)

(39.7)
(7.6)

425,000

283,334

425,000

425,000

425,000

-

-

407,500

407,500

407,500

407,500

413,700

75,000

-

-

-

-

702,946

870,700

885,700

877,100

Expenditures:
Personnel
Operating
Bi-county Ventures:
Lehigh Valley Planning
Commission
Lehigh And Northampton
Transportation Authority
Lehigh Valley Economic
Development Corporation
TOTAL

$ 965,509

6,200
(8,600)

1.5
(1.0)

In addition to payments to the above-named authorities and commissions, salaries and fringe benefits for the Revenue
Appeals Board are included here.

Budget Changes: Fees, fines, charges and miscellaneous represents fees for filing assessment appeals. The
decrease in the revenue is due to the anticipated reduction in appeal filings.
Personnel and operating costs are those associated with the Revenue Appeals Board and are expected to decline due
to an anticipated reduction in the number of assessment appeals filed. Operating expenditures will support levels of
service consistent with prior years.

80

COMMUNITY AND ECONOMIC DEVELOPMENT SUMMARY

Actual
2012

Actual
As Of
08/31/13

$ 1,963,457
2,639,762
2,541,274
3,067
-

1,152,923
1,176,092
1,530,780
476
-

$ 7,147,560

Projected
To
12/31/13

2013

Budget
2014

Increase
(Decrease)

1,998,800
3,554,400
2,892,500
800
-

1,998,800
7,400,524
2,701,400
2,300
1,813,098

1,998,800
4,416,400
2,895,400
2,400
2,534,600

(2,984,124)
194,000
100
721,502

(40.3)
7.2
4.3
39.8

3,860,271

8,446,500

13,916,122

11,847,600

(2,068,522)

(14.9)

$ 389,667
5,297,820
416,371

375,349
2,624,602
250,000

587,500
5,299,300
1,000,000

625,100
9,102,363
3,454,759

749,200
6,329,100
4,013,400

124,100
(2,773,263)
558,641

19.9
(30.5)
16.2

$ 6,103,858

3,249,951

6,886,800

13,182,222

11,091,700

(2,090,522)

(15.9)

$ 358,107
113,987
2,584,061
3,047,703
-

314,006
50,699
1,151,057
1,684,189
50,000

480,400
142,200
2,834,300
3,354,900
75,000

518,300
387,415
6,175,424
6,026,083
75,000

642,400
499,200
3,841,300
6,033,800
75,000

124,100
111,785
(2,334,124)
7,717
-

23.9
28.9
(37.8)
0.1
-

$ 6,103,858

3,249,951

6,886,800

13,182,222

11,091,700

(2,090,522)

(15.9)

Percent

Revenues:
Taxes
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance
TOTAL

Expenditures by Division:
Community and Economic
Development Administration
Community Development
Economic Development
TOTAL
Expenditures by Category:
Personnel
Operating
Pass Through Grants
Grants

Bi-county Ventures
TOTAL

81

COMMUNITY AND ECONOMIC DEVELOPMENT ADMINISTRATION

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
TOTAL

$ 24,179
270,724
1,187

25,035
184,931
235

25,100
385,500
300

25,100
360,400
400

25,100
384,600
300

24,200
(100)

6.7
(25.0)

$ 296,090

210,201

410,900

385,900

410,000

24,100

6.2

$ 358,107
31,560
-

314,006
11,343
50,000

480,400
32,100
75,000

518,300
31,800
75,000

642,400
31,800
75,000

124,100
-

23.9
-

$ 389,667

375,349

587,500

625,100

749,200

124,100

19.9

Expenditures:
Personnel
Operating

Bi-county Ventures
TOTAL

Mission Statement: To facilitate the strategic allocation of resources to encourage business growth, to create and
retain employment opportunities, and to improve the quality of life in Northampton County through the support of
affordable housing initiatives, the provision of community services, and the investment in community and public
facilities.
Goals and Objectives: To promote qualified economic development initiatives which expand the tax base and
increase the number of jobs and affordable housing opportunities for the constituents of the County, and to assist
individual municipalities in developing their specific community and economic development initiatives.
Budget Changes: Personnel costs increased due to the budgeting of salary and fringe benefits for a Director of
Community and Economic Development position which had in the past been unfunded, along with salary and fringe
benefit cost increases. Operating expenditures will support levels of service consistent with prior years. Bi-county
ventures represents payments to the Lehigh Valley Economic Development Corporation (LVEDC).

82

COMMUNITY DEVELOPMENT SUMMARY

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

2013

Budget
2014

Increase
(Decrease)

Percent

Revenues:
Taxes
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance
TOTAL

$ 1,963,457
2,615,583
342,021
1,632
-

1,152,923
1,151,057
296,190
1
-

1,998,800
2,479,300
407,000
100
-

1,998,800
5,825,424
341,000
1,700
850,439

1,998,800
3,391,300
410,800
1,700
521,500

(2,434,124)
69,800
(328,939)

(41.8)
20.5
(38.7)

$ 4,922,693

2,600,171

4,885,200

9,017,363

6,324,100

(2,693,263)

(29.9)

$ 63,056
487,647
120,000
2,043,056
2,584,061

39,356
261,704
42,500
1,129,985
1,151,057

90,100
669,100
85,000
2,020,800
2,434,300

310,614
862,488
85,000
2,068,837
5,775,424

442,400
493,500
5,000
2,046,900
3,341,300

131,786
(368,988)
(80,000)
(21,937)
(2,434,124)

42.4
(42.8)
(94.1)
(1.1)
(42.1)

$ 5,297,820

2,624,602

5,299,300

9,102,363

6,329,100

(2,773,263)

(30.5)

$ 66,056
2,584,061
2,647,703

39,356
1,151,057
1,434,189

110,100
2,434,300
2,754,900

355,614
5,775,424
2,971,325

467,400
3,341,300
2,520,400

111,786
(2,434,124)
(450,925)

31.4
(42.1)
(15.2)

$ 5,297,820

2,624,602

5,299,300

9,102,363

6,329,100

(2,773,263)

(30.5)

Expenditures by Cost Center:
Solid Waste
Affordable Housing
Grants
Hotel Room Rental Tax Grants
Community Development Grants
TOTAL
Expenditures by Category:
Operating
Pass Through Grants
Grants
TOTAL

83

SOLID WASTE

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Budgetary Fund Balance
TOTAL

$ 31,522
75,823
-

98,312
-

45,000
137,000
-

50,000
101,000
159,614

50,000
140,800
251,600

39,800
91,986

39.4
57.6

$ 107,345

98,312

182,000

310,614

442,400

131,786

42.4

$ 63,056

39,356

90,100

310,614

442,400

131,786

42.4

Expenditures:
Operating

Mission Statement: To facilitate the strategic allocation of resources to implement, promote, and comply with the
goals and standards established by the Commonwealth of Pennsylvania’s Municipal Waste Planning, Recycling, and
Waste Reduction Act (Act 101) and the Northampton County Municipal Waste Management Plan.
Goals and Objectives: To coordinate the operations of Solid Waste.
Budget Changes: The increase in fees, fines, charges and miscellaneous revenue is due to the anticipation of
greater deposits for the solid waste tipping fee. The budgetary fund balance reflects the unspent portion of available
funding and is restricted for the Solid Waste Fund.
Operating expenditures increased due to a higher restricted fund balance in the Solid Waste Fund.

84

AFFORDABLE HOUSING

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance

$ 266,198
1,632
-

197,878
1
-

270,000
100
-

240,000
1,700
620,788

270,000
1,700
221,800

30,000
(398,988)

12.5
(64.3)

$ 267,830

197,879

270,100

862,488

493,500

(368,988)

(42.8)

Operating
Grants

$ 3,000
484,647

261,704

20,000
649,100

45,000
817,488

25,000
468,500

(20,000)
(348,988)

(44.4)
(42.7)

TOTAL

$ 487,647

261,704

669,100

862,488

493,500

(368,988)

(42.8)

TOTAL

Expenditures:

Mission Statement: To increase the availability of quality housing to any Northampton County resident whose annual
income is less than the median income of County residents.
Goals and Objectives: To fund affordable housing projects in compliance with Northampton County Ordinance 322
of 1998, as authorized by Pennsylvania Act 1992-137.
Budget Changes: The increase in fees, fines, charges and miscellaneous revenue is due to an anticipated rise in the
number of documents processed in Recorder of Deeds. The reduction in the budgetary fund balance is due to the use
of funds for various projects in 2013.
Operating expenditures decreased due to the remaining balance of a rental assistance contract budgeted in 2014.
Grants expenditures decreased due to a lower restricted fund balance in the Affordable Housing Fund.

85

GRANTS

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Expenditures:
Center for Animal Health and
Welfare
Emergency Medical Services
LV Community Public Radio
Miracle League of
Northampton County
Northampton County Fire
School Association
Northampton Community
College
TOTAL

$ 5,000
5,000
5,000

2,500
2,500
-

5,000
5,000
-

5,000
5,000
-

5,000

(5,000)
(5,000)
5,000

(100.0)
(100.0)
100.0

5,000

-

-

-

-

-

75,000

37,500

75,000

75,000

-

(75,000)

25,000

-

-

-

-

-

-

42,500

85,000

85,000

(80,000)

(94.1)

$ 120,000

5,000

(100.0)

The County awards grants to non-profit organizations that provide community services. Requests for grants are
submitted each year and are reviewed prior to inclusion in the budget.

Budget Changes: Amounts for Emergency Medical Services and the Northampton County Fire School Association
have been transferred to the Emergency Management budget.

86

HOTEL ROOM RENTAL TAX GRANTS SUMMARY

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

$ 1,963,457
-

1,152,923
-

$ 1,963,457

Budget

Increase
(Decrease)

2013

2014

Percent

1,998,800
-

1,998,800
70,037

1,998,800
48,100

(21,937)

(31.3)

1,152,923

1,998,800

2,068,837

2,046,900

(21,937)

(1.1)

$ 1,794,976
248,080

985,985
144,000

1,771,000
249,800

1,819,025
249,812

1,797,100
249,800

(21,925)
(12)

(1.2)
-

$ 2,043,056

1,129,985

2,020,800

2,068,837

2,046,900

(21,937)

(1.1)

$ 2,043,056

1,129,985

2,020,800

2,068,837

2,046,900

(21,937)

(1.1)

Revenues:
Taxes
Budgetary Fund Balance
TOTAL

Expenditures by Cost Center:
Hotel Room Rental Tax 2000
Hotel Room Rental Tax 2005
TOTAL
Expenditures by Category:
Grants

87

HOTEL ROOM RENTAL TAX 2000 GRANTS

Revenues:
Taxes
Budgetary Fund Balance
TOTAL
Expenditures:
Atlas Cement Memorial Museum
Bach Choir of Bethlehem
Bachmann Publick House
Bath Farmers Market
Blue Valley Farm Show
Celtic Fest
Delaware Shad Tournament
Discover Lehigh Valley
Easton Farmers Market
Freemansburg Canal
Gov. Wolf Historical Society
Greater Easton Development
Partnership
Greater Lehigh Valley Chamber
of Commerce Foundation
Historic Bethlehem
Partnership
Historical Society
Jacobsburg Historical Society
Kreidersville Covered Bridge
Lehigh and Keystone Railroad
Lehigh Township Historical
Society
L. V. Arts Council
L. V. Community Public Radio
Main Street Initiative
Moravian Historical Society
National Canal Museum
Nazareth Center for the Arts
Northampton Area Historical
Society
Northampton County OSI
Northampton-Monroe County
Farm Bureau
Nurture Nature Center

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

$ 1,718,025
-

1,008,808
-

$ 1,718,025

Budget

Increase
(Decrease)

2013

2014

Percent

1,749,000
-

1,749,000
70,025

1,749,000
48,100

(21,925)

(31.3)

1,008,808

1,749,000

1,819,025

1,797,100

(21,925)

(1.2)

$ 1,000
15,000
15,000
5,000
4,000
3,000
2,000
1,349,876
4,000
4,000

500
3,750
4,950
6,750
5,000
1,000
792,635
7,500
3,800

1,000
7,500
9,900
13,500
10,000
2,000
1,374,300
15,000
7,600

1,000
7,500
9,900
13,500
10,000
2,000
1,374,300
15,000
7,600

1,000
10,000
10,000
12,000
5,000
2,000
1,374,300
10,000
50,000
-

2,500
100
(1,500)
(5,000)
(5,000)
50,000
(7,600)

33.3
1.0
(11.1)
(50.0)
(33.3)
100.0
(100.0)

20,000

10,000

20,000

20,000

20,000

-

55,000

15,000

30,000

30,000

-

(30,000)

(100.0)

15,000
30,000
16,000
25,000
-

10,600
25,000
9,500
2,500
3,750

21,200
60,000
19,000
5,000
7,500

21,200
60,000
19,000
5,000
7,500

20,000
40,000
8,500
5,000

(1,200)
(20,000)
(10,500)
(5,000)
(2,500)

(5.7)
(33.3)
(55.3)
(100.0)
(33.3)

5,000
20,000
12,000
-

2,500
2,500
5,000
7,500
6,000
-

5,000
5,000
10,000
15,000
12,000
-

5,000
5,000
10,000
15,000
12,000
-

10,000
10,000
52,500
12,000
9,000
8,900

5,000
5,000
(10,000)
52,500
(3,000)
(3,000)
8,900

100.0
100.0
(100.0)
100.0
(20.0)
(25.0)
100.0

4,000
100,000

12,500
-

25,000
-

25,000
-

-

(25,000)
-

(100.0)
-

600
-

3,750

7,500

7,500

10,000

2,500

33.3

-

(Continued)
88

HOTEL ROOM RENTAL TAX 2000 GRANTS, Continued

Actual
2012
Plainfield Farmers Fair
Redevelopment Authority
of Bethlehem
Saucon Valley Farmers
Market
Slate Belt Heritage Center
State Theater
Steelworkers' Archives
Totts Gap Art Institute
Walnutport Canal Association
Future Block Grants
TOTAL

2,500

Actual
As Of
08/31/13

Projected
To
12/31/13

1,500

3,000

Budget
2013
3,000

2014

Increase
(Decrease)

Percent

500

16.7

3,500

50,000

-

-

-

-

-

-

2,000
5,000
25,000
5,000
-

3,750
2,750
30,000
3,500
2,500
-

7,500
5,500
60,000
7,000
5,000
-

7,500
5,500
60,000
7,000
5,000
48,025

10,000
42,000
5,000
10,200
10,000
36,200

2,500
(5,500)
(18,000)
5,000
3,200
5,000
(11,825)

33.3
(100.0)
(30.0)
100.0
45.7
100.0
(24.6)

$ 1,794,976

985,985

1,771,000

1,819,025

1,797,100

(21,925)

(1.2)

The hotel room rental tax is collected from 39 hotel, bed and breakfast, and other lodging facilities throughout the
County. Grants are distributed to non-profit tourism-related organizations based on a competitive system. A review
team evaluates and ranks the project applications by the degree to which they further develop tourism facilities and
create community development initiatives within the County that promote regional tourism.

89

HOTEL ROOM RENTAL TAX 2005 GRANTS

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Taxes
Budgetary Fund Balance
TOTAL

$ 245,432
-

144,115
-

249,800
-

249,800
12

249,800
-

-

$ 245,432

144,115

249,800

249,812

249,800

(12)

-

$ 124,040

72,000

124,900

124,906

124,900

(6)

-

124,040

72,000

124,900

124,906

124,900

(6)

-

$ 248,080

144,000

249,800

249,812

249,800

(12)

-

(12)

(100.0)

Expenditures:
SteelStacks Performing Arts
Center
SteelStacks Public
Broadcasting Center
TOTAL

The hotel room rental tax is collected from 39 hotel and bed and breakfast establishments throughout the County.
Council enacted Ordinance Number 484 in May of 2008 committing 12.5% of revenue collected (a maximum of
$2 million) in equal parts to the SteelStacks Performing Arts and Public Broadcasting Centers. It is expected that by
the end of 2013, the County will have contributed approximately 61% of its commitment to the SteelStacks projects.

90

COMMUNITY DEVELOPMENT GRANTS

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

2013

Budget
2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental

$ 2,584,061

1,151,057

2,434,300

5,775,424

3,341,300

(2,434,124)

(42.1)

$ 2,584,061

1,151,057

2,434,300

5,775,424

3,341,300

(2,434,124)

(42.1)

Expenditures:
Pass Through Grants

The County is responsible for administering and distributing funds provided by the Community Development Block
Grant (CDBG) program. Both federal and state governments provide funding for this program, which benefits nonentitlement municipalities. Projects such as road construction, housing rehabilitation, and water and sewer
improvements derive their funding from this program. Since this is a competitive grant program, municipalities apply to
the Department of Community and Economic Development annually for funds awarded by the federal Housing and
Urban Development (HUD) program. Project applications are evaluated and ranked by a review team based upon
need. When awarding CDBG grants, the County gives highest priority to activities that benefit low and moderateincome residents. The unspent portion of each grant is rolled forward to subsequent years’ budgets until all grant
projects are completed.

91

ECONOMIC DEVELOPMENT SUMMARY

Actual
As Of
08/31/13

Actual
2012

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance
TOTAL

$

1,928,529
248
-

1,049,659
240
-

1,050,000
2,100,000
400
-

1,550,000
2,000,000
200
962,659

1,000,000
2,100,000
400
2,013,100

(550,000)
100,000
200
1,050,441

(35.5)
5.0
100.0
109.1

$ 1,928,777

1,049,899

3,150,400

4,512,859

5,113,500

600,641

13.3

$ 416,371

250,000

600,000

1,703,655

2,204,200

500,545

29.4

-

400,000
-

400,000
809,104
500,000
42,000

500,000
809,200
500,000
-

100,000
96
(42,000)

25.0
(100.0)

Expenditures by Cost Center:
Gaming Administration
Economic Development Pass
Through Grants
Revolving Loan (EPA)
Revolving Loan (MCLSA)
Revolving Loan (ED)
TOTAL

$ 416,371

250,000

1,000,000

3,454,759

4,013,400

558,641

16.2

$ 16,371
400,000

250,000

400,000
600,000

1
400,000
3,054,758

500,000
3,513,400

(1)
100,000
458,642

(100.0)
25.0
15.0

$ 416,371

250,000

1,000,000

3,454,759

4,013,400

558,641

16.2

Expenditures by Category:
Operating
Pass Through Grants
Grants
TOTAL

92

GAMING ADMINISTRATION SUMMARY

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance

$ 1,928,529
248
-

1,049,659
240
-

2,100,000
400
-

2,000,000
200
803,555

2,100,000
400
1,203,900

100,000
200
400,345

5.0
100.0
49.8

$ 1,928,777

1,049,899

2,100,400

2,803,755

3,304,300

500,545

17.9

$ 416,371
-

250,000
-

600,000
-

1,703,654
1

2,204,200
-

500,546
(1)

29.4
(100.0)

$ 416,371

250,000

600,000

1,703,655

2,204,200

500,545

29.4

Operating
Grants

$ 16,371
400,000

250,000

600,000

1
1,703,654

2,204,200

(1)
500,546

(100.0)
29.4

TOTAL

$ 416,371

250,000

600,000

1,703,655

2,204,200

500,545

29.4

TOTAL

Expenditures by Cost Center:
Gaming Host County Tables
Gaming Host County Slots
TOTAL
Expenditures by Category:

93

GAMING HOST COUNTY TABLES

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance

$ 878,958
242
-

516,486
238
-

1,000,000
300
-

900,000
100
803,554

1,000,000
300
1,203,900

100,000
200
400,346

11.1
200.0
49.8

$ 879,200

516,724

1,000,300

1,703,654

2,204,200

500,546

29.4

Operating
Grants

$ 16,371
400,000

250,000

600,000

1,703,654

2,204,200

500,546

29.4

TOTAL

$ 416,371

250,000

600,000

1,703,654

2,204,200

500,546

29.4

TOTAL

Expenditures:

Gaming Host County Tables revenue is derived from funds received by the County through the state from table game
gross revenue collected at the Sands Casino Resort in Bethlehem, PA. These funds are to be administered by the
County Executive, and per Act 1 of 2010, can only be used for economic development projects, community
improvement projects, and other projects in the public interest within the County.

Budget Changes: Fees, fines, charges and miscellaneous represents the state allocation of revenue from the table
games at the Sands Casino Resort in Bethlehem and increased due to greater table game revenue at the casino. The
budgetary fund balance reflects the unspent portion of available funding and is restricted for the Gaming Host County
Tables Fund.
Grants expenditures fluctuate in direct proportion to changes in table game revenue.

94

GAMING HOST COUNTY SLOTS

Actual
As Of
08/31/13

Actual
2012

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance
TOTAL

$ 1,049,571
6
-

533,173
2
-

1,100,000
100
-

1,100,000
100
1

1,100,000
100
-

$ 1,049,577

533,175

1,100,100

1,100,101

1,100,100

(1)
(1)

(100.0)
-

Expenditures:
Operating

$

-

-

-

1

-

(1)

(100.0)

Gaming Host County Slots revenue is derived from funds received by the County through the state from gross terminal
revenue collected at the Sands Casino Resort in Bethlehem, PA. These funds are to be administered by the County
Executive and have no restrictions on their use.

Budget Changes: Fees, fines, charges and miscellaneous represents the state allocation of revenue from the gross
terminal (slot machine) revenue of the Sands Casino Resort in Bethlehem and is expected to remain at 2013 levels.
The anticipated 2013 revenue of approximately $1,100,000 will be transferred to the General Fund for tax relief. The
2014 budget anticipates approximately $1,100,000 for tax relief as gaming revenue collections are expected to remain
at current levels.

95

ECONOMIC DEVELOPMENT PASS THROUGH GRANTS

Actual
As Of
08/31/13

Actual
2012

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental

$

-

-

400,000

400,000

500,000

100,000

25.0

$

-

-

400,000

400,000

500,000

100,000

25.0

Expenditures:
Pass Through Grants

The County is responsible for administering and distributing funds provided by pass through grants. The federal and
state governments provide funding for this program. The unspent portion of each grant is rolled forward to subsequent
years’ budgets.

96

REVOLVING LOAN (EPA)

Actual
As Of
08/31/13

Actual
2012

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Budgetary Fund Balance
TOTAL

$

-

-

650,000
-

650,000
159,104

809,200

(650,000)
650,096

(100.0)
408.6

$

-

-

650,000

809,104

809,200

96

-

$

-

-

-

809,104

809,200

96

-

Expenditures:
Grants

Mission Statement: The Federal Department of Environmental Protection Agency’s Revolving Loan Fund grants
provide funding for recipients to capitalize a revolving loan fund and to provide sub grants to carry out cleanup
activities at brownfield sites.
Goals and Objectives: Utilizing funds repaid under a prior revolving loan, future loans will be provided to encourage
redevelopment of contaminated brownfield sites.
Budget Changes: The budgetary fund balance reflects the unspent portion of available funding and is restricted for
the Revolving Loan (EPA) Fund.
Grants expenditures are related to the Revolving Loan (EPA) fund.

97

REVOLVING LOAN (MCLSA)

Actual
As Of
08/31/13

Actual
2012

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental

$

-

-

-

500,000

500,000

-

-

$

-

-

-

500,000

500,000

-

-

Expenditures:
Grants

Mission Statement: The Commonwealth of Pennsylvania, through its financing authority, distributes gaming funds to
support and enhance community and economic well-being.
Goals & Objectives: The County of Northampton established the low-interest Revolving Loan Fund with funds
allocated from the Monroe County Local Share Assessment (MCLSA) to be used to incentivize the rehabilitation of
commercial and residential buildings located in 19 boroughs throughout the County.

98

REVOLVING LOAN (ED)

Actual
As Of
08/31/13

Actual
2012

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Expenditures:
Grants

$

-

-

-

42,000

-

(42,000)

(100.0)

Mission Statement: Northampton County funds are committed to enhance the economic well-being of communities
through providing capital for small businesses.
Goals & Objectives: The County of Northampton established the low-interest Revolving Loan Economic Development
(ED) Fund to be used by small businesses for projects critical to their long term success throughout the County.
County contribution to Revolving Loan (ED) decreased $42,000 (100%).

99

GENERAL GOVERNMENT COST ALLOCATION

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Expenditures:
Central Service Costs

$(2,700,400)

(1,783,200)

(2,674,800)

(2,674,800)

(2,674,800)

-

-

The General Government program provides administrative support services to all County programs. Other County
departments and divisions are charged for these services based on actual costs incurred, or an approved allocation
basis. Ancillary costs are determined through the use of an indirect cost allocation plan.
The indirect cost allocation plan facilitates the identification and accumulation of allowable costs and allocates them
from County divisions providing services to other County divisions receiving these services. The cost plan is created in
accordance with circular number A-87 regulations issued by the Federal Office of Management and Budget. The
regulations provide the framework under which federally assisted programs bear their fair share of the costs
associated with program operations, except where restricted or prohibited by law. The proposed budget is based upon
the results of the 2012 indirect cost plan since 2013 cost data is not available until the year is completed.
The General Government program indirect costs are allocated from the following divisions to other programs
throughout the County in the amounts indicated:

Council
Controller
Solicitor
Human Resources
Fiscal Affairs:
Financial Planning and Control
Revenue
Disbursements
Procurement
Information Services
Unallocated costs
Administration:
Administration
Administrative Services

$

TOTAL TRANSFERS OUT

$

100

(18,388)
(57,950)
(38,238)
(693,729)
(416,048)
(8,308)
(199,714)
(326,420)
(272,817)
(329,815)
(214,073)
(99,300)
(2,674,800)

Court System and Corrections Program

District Attorney – public prosecutor, oversees the driving under the influence (DUI) processing
centers

Sheriff – provides service of legal documents, prisoner transport, and security for County facilities

Coroner – conducts investigations to determine cause of death

Public Defender – provides legal counsel for indigents

Corrections – includes the Jail, a facility for housing inmates awaiting trial and those convicted with
maximum sentences of less than five years, and a treatment center for housing driving under the
influence and non-support inmates

Court Services – oversees civil, criminal, register of wills, orphans court and archives

Court Administration – oversees court operations, domestic relations, probation and parole (including
the operation of the juvenile justice center and the adjudicated care of delinquent juveniles),
magisterial district judges, DUI (exclusive of processing centers), and the law library

Fiscal Affairs – portion of the County Records Improvement Fund which is collected by and used for
the Court System and Corrections program, and constable fee processing

The Court System and Corrections program comprises 24.3% of proposed total operating budget
expenditures. Appropriations for this program increased approximately $1.6 million (2%). Approximately
25.6% of the funding for the Court System and Corrections program is derived from intergovernmental
revenue for specific divisions such as domestic relations and the juvenile justice center, filing fees and
charges for services provided by the various offices, and a small amount of investment income. Real estate
tax revenue provides the majority of the funding and is budgeted in the General Government program.

Court System and Corrections Program
Proposed 2014 Budget

Court
Services
4.9%

Court
Administration
39.1%

Coroner
1.2%

Fiscal Affairs
0.6%

District
Attorney
5.7%
Corrections
37.8%

Public
Defender
2.0%

101

Sheriff
8.7%

COURT SYSTEM AND CORRECTIONS PROGRAM

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

(1.4)
1.6
(31.6)
(5.1)

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance
TOTAL

$ 9,404,249
10,247,492
13,470
-

4,745,388
6,957,937
5,806
-

9,542,700
10,762,300
9,100
-

9,822,298
10,678,000
13,300
648,730

9,686,300
10,843,700
9,100
615,400

(135,998)
165,700
(4,200)
(33,330)

$ 19,665,211

11,709,131

20,314,100

21,162,328

21,154,500

(7,828)

$ 3,885,236
5,907,047
760,622
1,379,619
26,453,518
2,982,772
26,798,336
1,254,999
69,422,149

2,729,535
4,250,744
502,830
952,238
18,622,525
2,278,444
18,878,842
284,719
48,499,877

4,220,400
6,365,500
837,900
1,568,500
28,119,600
3,506,000
30,135,600
409,000
75,162,500

4,313,300
6,759,513
989,516
1,632,400
29,681,792
4,204,883
30,584,790
443,891
78,610,085

4,561,300
6,959,400
1,000,400
1,642,600
30,279,400
3,909,700
31,362,800
461,900
80,177,500

248,000
199,887
10,884
10,200
597,608
(295,183)
778,010
18,009
1,567,415

5.7
3.0
1.1
0.6
2.0
(7.0)
2.5
4.1
2.0

48,400

32,664

49,000

49,000

49,000

-

-

$ 69,373,749

48,467,213

75,113,500

78,561,085

80,128,500

1,567,415

2.0

$ 50,748,084
14,825,220
1,263,943
762,127
1,822,775

37,425,000
9,508,575
514,874
822,350
229,078

56,685,800
15,216,100
1,600,000
1,264,000
396,600

58,096,682
17,116,598
1,600,000
1,264,000
532,805

60,285,200
16,942,800
1,600,000
1,204,100
145,400

2,188,518
(173,798)
(59,900)
(387,405)

3.8
(1.0)
(4.7)
(72.7)

48,400

32,664

49,000

49,000

49,000

-

-

$ 69,373,749

48,467,213

75,113,500

78,561,085

80,128,500

1,567,415

2.0

-

Expenditures by Department:
District Attorney
Sheriff
Coroner
Public Defender
Corrections
Court Services
Court Administration
Fiscal Affairs
Sub Total
Less:
Transfers to Other Programs
TOTAL
Expenditures by Category:
Personnel
Operating
Subcontracted Client Services
Debt Service
Capital
Less:
Transfers to Other Programs
TOTAL

102

DISTRICT ATTORNEY SUMMARY

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.

$ 256,638
688,603

168,378
465,862

244,900
780,700

244,900
786,600

257,800
790,700

12,900
4,100

5.3
0.5

$ 945,241

634,240

1,025,600

1,031,500

1,048,500

17,000

1.6

$ 3,183,352
535,997
62,039
103,848

2,266,143
362,770
34,470
66,152

3,483,400
570,000
61,500
105,500

3,571,800
548,300
70,300
122,900

3,751,000
617,900
73,500
118,900

179,200
69,600
3,200
(4,000)

5.0
12.7
4.6
(3.3)

$ 3,885,236

2,729,535

4,220,400

4,313,300

4,561,300

248,000

5.7

Personnel
Operating
Capital

$ 3,337,324
499,240
48,672

2,409,935
319,600
-

3,656,600
563,800
-

3,773,700
539,600
-

3,934,600
626,700
-

160,900
87,100
-

4.3
16.1
-

TOTAL

$ 3,885,236

2,729,535

4,220,400

4,313,300

4,561,300

248,000

5.7

TOTAL

Expenditures by Cost Center:
District Attorney
DUI Processing Centers
VOJO Grant
RASA Grant
TOTAL
Expenditures:

103

DISTRICT ATTORNEY

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.

$ 117,653
164,197

86,341
144,826

106,200
197,500

106,200
207,600

106,200
192,500

(15,100)

(7.3)

$ 281,850

231,167

303,700

313,800

298,700

(15,100)

(4.8)

Personnel
Operating
Capital

$ 2,797,726
336,954
48,672

2,047,196
218,947
-

3,091,400
392,000
-

3,184,800
387,000
-

3,307,500
443,500
-

122,700
56,500
-

3.9
14.6
-

TOTAL

$ 3,183,352

2,266,143

3,483,400

3,571,800

3,751,000

179,200

5.0

TOTAL

Expenditures:

Mission Statement: The District Attorney is required to prosecute all violations of Pennsylvania Criminal Law within
Northampton County's geographic boundaries. Furthermore, the District Attorney advises Pennsylvania State Police
and local officers in investigating and charging criminal conduct, litigating these cases at all stages through preliminary
hearing, trial or guilty plea and sentencing before the Northampton County Court of Common Pleas, as well as postverdict proceedings and appeals.
Goals and Objectives: To comply with a variety of victim and witness services as mandated by the state.

Budget Changes:
reimbursements.

Fees, fines, charges and miscellaneous revenue reflects a decrease in county cost

Personnel costs reflect the creation of one full-time administrative specialist position and one full-time assistant district
attorney II position along with salary and fringe benefit cost increases, offset somewhat by the elimination of one fulltime clerical technician III position and one part-time assistant district attorney position. Personnel costs also reflect the
first time allocation of the retirement contribution to part-time employees participating in the retirement plan in 2014.
Operating expenditures increased due to the fluctuations in the need for professional services.

104

DUI PROCESSING CENTERS

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 524,406

321,036

583,200

579,000

598,200

19,200

3.3

Personnel
Operating

$ 389,344
146,653

265,040
97,730

407,500
162,500

412,100
136,200

444,100
173,800

32,000
37,600

7.8
27.6

TOTAL

$ 535,997

362,770

570,000

548,300

617,900

69,600

12.7

Expenditures:

The Northampton County Driving Under the Influence (DUI) Centers are under the administration of the Office of the
District Attorney of Northampton County. The Centers, which are located in Bethlehem Township and Easton, are
staffed by part-time certified police officers and licensed phlebotomists. Suspected impaired drivers are taken to the
Centers where they are subjected to standardized field sobriety testing and asked to submit to chemical testing in order
to determine blood alcohol concentration. By making use of these DUI Centers, arresting police officers are able to
return to their standard patrol activities in a more expeditious manner.

Budget Changes:
reimbursements.

The fees, fines, charges and miscellaneous revenue increase is due to higher county cost

Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures have increased for purchased services related to blood testing.

105

VICTIMS OF JUVENILE OFFENDERS (VOJO) GRANT

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental

$ 39,312

12,737

27,500

27,500

40,400

12,900

46.9

$ 62,039

34,470

61,500

70,300

73,500

3,200

4.6

Expenditures:
Personnel

To support the implementation or expansion of the full range of rights, services and responsibilities outlined in the
Crime Victims Act. Funding may be used to support any services within the juvenile justice system listed in the Crime
Victims Act.

Budget Changes: Intergovernmental revenue increased due to higher state funding.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases.

106

RIGHTS AND SERVICES ACT (RASA) GRANT

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental

$ 99,673

69,300

111,200

111,200

111,200

-

-

Personnel
Operating

$ 88,215
15,633

63,229
2,923

96,200
9,300

106,500
16,400

109,500
9,400

3,000
(7,000)

2.8
(42.7)

TOTAL

$ 103,848

66,152

105,500

122,900

118,900

(4,000)

(3.3)

Expenditures:

To support the implementation or expansion of the full range of rights, services and responsibilities outlined in the
Crime Victims Act. Funding may be used to support any services within the criminal justice system listed in the Crime
Victims Act.
Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost
increases. Operating expenditures will support levels of service consistent with prior years.

107

SHERIFF SUMMARY

Actual
As Of

Projected
To

08/31/13

12/31/13

$ 340,398
1,293,969
10,635
-

3,462
1,227,351
4,650
-

3,500
1,708,000
7,000
-

1,477,800
10,300
91,925

$ 1,645,002

1,235,463

1,718,500

$ 5,649,472
257,575

4,215,744
35,000

$ 5,907,047

Personnel
Operating
Capital
TOTAL

Actual
2012

Budget

Increase
(Decrease)

Percent

1,750,400
7,000
21,300

272,600
(3,300)
(70,625)

18.4
(32.0)
(76.8)

1,580,025

1,778,700

198,675

12.6

6,295,500
70,000

6,667,588
91,925

6,938,100
21,300

270,512
(70,625)

4.1
(76.8)

4,250,744

6,365,500

6,759,513

6,959,400

199,887

3.0

$ 4,788,997
519,813
598,237

3,846,786
303,646
100,312

5,730,200
467,600
167,700

6,102,188
467,650
189,675

6,344,400
479,600
135,400

242,212
11,950
(54,275)

4.0
2.6
(28.6)

$ 5,907,047

4,250,744

6,365,500

6,759,513

6,959,400

199,887

3.0

2013

2014

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance
TOTAL

Expenditures by Cost Center:
Sheriff
Sheriff Grants
TOTAL

Expenditures:

108

SHERIFF

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

$(9,102)
1,293,969
10,635

3,462
1,227,351
4,650

3,500
1,708,000
7,000

1,477,800
10,300

$ 1,295,502

1,235,463

1,718,500

Personnel
Operating
Capital

$ 4,788,997
519,813
340,662

3,846,786
303,646
65,312

TOTAL

$ 5,649,472

4,215,744

Budget

Increase
(Decrease)

Percent

1,750,400
7,000

272,600
(3,300)

18.4
(32.0)

1,488,100

1,757,400

269,300

18.1

5,730,200
467,600
97,700

6,102,188
467,650
97,750

6,344,400
479,600
114,100

242,212
11,950
16,350

4.0
2.6
16.7

6,295,500

6,667,588

6,938,100

270,512

4.1

2013

2014

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
TOTAL

Expenditures:

Mission Statement: Sheriff is a law enforcement agency dedicated to serving and protecting the judiciary, employees
and citizens of Northampton County. The Sheriff is also a valuable resource for assistance to federal, state and local
law enforcement agencies.
Goals and Objectives: To provide a secure environment for employees and visitors of the Courthouse and other
facilities; to transport and maintain the custody of persons safely and securely as needed by the judicial and
correctional systems; to apprehend fugitives and criminals as directed by court order; to accept and serve civil process;
to issue or reject gun permit applications; to provide community education through school and student contact; and to
provide the highest customer service possible to our clients.
Budget Changes: Fees, fines, charges and miscellaneous revenue increased as the result of a rise in case filings and
higher cost reimbursements. The investment income decrease is the result of a lower cash balance available for
investing.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures increased due to higher cell phone costs and for the purchase of vests, uniforms and related equipment.
Capital is for the purchase of two replacement vehicles and one x-ray machine.

109

SHERIFF GRANTS

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Budgetary Fund Balance
TOTAL

$ 349,500
-

-

-

91,925

21,300

(70,625)

(76.8)

$ 349,500

-

-

91,925

21,300

(70,625)

(76.8)

91,925

21,300

(70,625)

(76.8)

Expenditures:
Capital

$ 257,575

35,000

70,000

Sheriff grants is used to account for multi-year federal and state grants. The funds received in 2012 were from a
federal grant that was passed through from the City of Allentown for Northampton County’s portion of a bi-county
tactical record sharing network.
Budget Changes: The budgetary fund balance reflects the unspent portion of available funding and is restricted for
the Sheriff Grants Fund.
Capital is for the purchase of computer software.

110

CORONER SUMMARY

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Budgetary Fund Balance

$ 20,896
5,759
-

21,499
11,480
-

21,500
42,000
-

21,500
5,500
128,416

21,500
72,000
145,000

66,500
16,584

1209.1
12.9

$ 26,655

32,979

63,500

155,416

238,500

83,084

53.5

$ 757,475

497,881

832,900

839,600

833,900

(5,700)

(0.7)

3,147

4,949

5,000

149,916

166,500

16,584

11.1

$ 760,622

502,830

837,900

989,516

1,000,400

10,884

1.1

Personnel
Operating

$ 409,436
351,186

314,713
148,806

475,500
323,000

470,100
480,016

490,900
509,500

20,800
29,484

4.4
6.1

TOTAL

$ 760,622

502,830

837,900

989,516

1,000,400

10,884

1.1

TOTAL

Expenditures by Cost Center:
Coroner
Coroner Vital Statistics
Improvement
TOTAL
Expenditures:

111

CORONER

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 5,759

11,480

42,000

5,500

72,000

66,500

1209.1

Personnel
Operating
Capital

$ 409,436
348,039
-

314,713
143,857
39,311

475,500
318,000
39,400

470,100
330,100
39,400

490,900
343,000
-

20,800
12,900
(39,400)

4.4
3.9
(100.0)

TOTAL

$ 757,475

497,881

832,900

839,600

833,900

(5,700)

(0.7)

Expenditures:

Mission Statement: To investigate the facts and circumstances concerning deaths within the County. The purpose of
the investigation shall be to identify the deceased, determine the cause and manner of death, and decide whether the
death may have resulted from criminal acts or criminal neglect by a person other than the deceased.
Goals and Objectives: To continue to utilize the latest technology in forensic science to ensure the highest quality
and integrity in every investigation, to attend continuing education, and to expand office computerization.
Budget Changes: Fees, fines, charges and miscellaneous revenue reflects funds anticipated from a cremation fee
which became effective July 1, 2013 in addition to an increase in cost reimbursements.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures increased due to greater professional service costs.

112

CORONER VITAL STATISTICS IMPROVEMENT

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Budgetary Fund Balance
TOTAL

$ 20,896
-

21,499
-

21,500
-

21,500
128,416

21,500
145,000

16,584

12.9

$ 20,896

21,499

21,500

149,916

166,500

16,584

11.1

$ 3,147

4,949

5,000

149,916

166,500

16,584

11.1

Expenditures:
Operating

To improve the Coroner’s facilities and equipment as outlined in the state’s Vital Statistics Law. Funding may be used
to support any services within the state’s Vital Statistics Law.
Budget Changes: Budgetary fund balance reflects the unspent portion of the state-collected and restricted death
certificate fees.
Operating expenditures increased due to a higher restricted fund balance in the Coroner Vital Statistics Improvement
Fund.

113

PUBLIC DEFENDER

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget

Increase
(Decrease)

2013

2014

Percent

-

-

-

-

Revenues:
Fees, Fines, Charges and Misc.

$

-

31

100

Expenditures:
Personnel
Operating

$ 1,036,490
343,129

785,359
166,879

1,193,700
374,800

1,165,800
466,600

1,319,300
323,300

153,500
(143,300)

13.2
(30.7)

TOTAL

$ 1,379,619

952,238

1,568,500

1,632,400

1,642,600

10,200

0.6

Mission Statement: To provide effective legal representation for qualified applicants while assisting the Juvenile Court
in the administration of the juvenile and criminal justice systems of the County.
Goals and Objectives: To provide legal counsel to any qualified person, who for lack of sufficient funds, is unable to
obtain legal counsel when: charged with juvenile delinquency, during critical pre-trial identification procedures, at
preliminary hearings, at state habeas corpus proceedings, at state trials including pre-trial and post-trial motions, in
connection with Superior and Supreme Court appeals, during post-conviction hearings both at trial and at the appellate
court level, in criminal extradition proceedings, and in probation and parole proceedings including the revocation of
parole. Also, to persons who are or may be subject to commitment and proceedings under the Mental Health and
Mental Retardation Act of 1996, as amended, and in any other situations where the representation of qualified persons
is constitutionally required.
Budget Changes: Personnel costs reflect the allocation of the retirement contribution for part-time employees
participating in the retirement plan for the first time in 2014 along with salary and fringe benefit cost increases.
Operating expenditures decreased due to fluctuations in the need for professional services.

114

CORRECTIONS SUMMARY

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income

$ 35,548
1,617,586
39

4,037
943,345
17

54,700
1,526,600
100

55,198
1,661,500
100

35,500
1,551,500
100

(19,698)
(110,000)
-

(35.7)
(6.6)
-

$ 1,653,173

947,399

1,581,400

1,716,798

1,587,100

(129,698)

(7.6)

$ 25,413,200
1,040,318

18,005,499
617,026

27,168,300
951,300

28,478,692
1,203,100

29,141,900
1,137,500

663,208
(65,600)

2.3
(5.5)

$ 26,453,518

18,622,525

28,119,600

29,681,792

30,279,400

597,608

2.0

Personnel
Operating
Capital

$ 18,954,066
7,125,964
373,488

13,774,996
4,824,068
23,461

20,879,300
7,216,800
23,500

21,314,594
8,326,698
40,500

22,026,600
8,242,800
10,000

712,006
(83,898)
(30,500)

3.3
(1.0)
(75.3)

TOTAL

$ 26,453,518

18,622,525

28,119,600

29,681,792

30,279,400

597,608

2.0

TOTAL

Expenditures by Cost Center:

Jail
Treatment Center
TOTAL

Expenditures:

115

JAIL

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

2013

Budget
2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income

$ 35,548
1,617,586
39

4,037
943,345
17

54,700
1,526,600
100

55,198
1,661,500
100

35,500
1,551,500
100

(19,698)
(110,000)
-

(35.7)
(6.6)
-

$ 1,653,173

947,399

1,581,400

1,716,798

1,587,100

(129,698)

(7.6)

Personnel
Operating
Capital

$ 18,954,066
6,407,078
52,056

13,774,996
4,207,042
23,461

20,879,300
6,265,500
23,500

21,314,594
7,123,598
40,500

22,026,600
7,105,300
10,000

712,006
(18,298)
(30,500)

3.3
(0.3)
(75.3)

TOTAL

$ 25,413,200

18,005,499

27,168,300

28,478,692

29,141,900

663,208

2.3

TOTAL

Expenditures:

Mission Statement: To maintain a secure facility dedicated to public safety, a safe environment for incarcerated
individuals as well as those employed at the facility, and an environment that encourages positive community
reintegration.
Goals and Objectives: To reduce overcrowding by use of parole, electronic house arrest, extended furlough
programs and transferring inmates to other correctional facilities; to maintain safety and security of the facility with an
effective inmate classification system; and to expand the services of the Community Corrections Program to provide
inmates with job skills and employment opportunities upon discharge.
Budget Changes: Intergovernmental revenue decreased due to a one-time PCCD state grant. Fees, fines, charges,
and miscellaneous revenue is expected to decrease due to the anticipation of lower community corrections, inmate
housing, and DUI fine fee collections, along with reduced commissary sales.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures will support levels of service consistent with prior years. Capital is for the replacement of the outdoor food
cooler.

116

TREATMENT CENTER

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Expenditures:
Operating
Capital

$ 718,886
321,432

617,026
-

951,300
-

1,203,100
-

1,137,500
-

(65,600)
-

(5.5)
-

TOTAL

$ 1,040,318

617,026

951,300

1,203,100

1,137,500

(65,600)

(5.5)

Mission Statement: To provide community-based adult residential care for offenders released or diverted from jail for
offenses such as driving under the influence and non-support.
Goals and Objectives: To help prepare inmates for successful reintegration into their communities and to provide
structured programming with a focus on substance abuse treatment and education, and changing criminal behaviors.
Additional services offered include comprehensive assessment, individual and group counseling, life-skills training, and
aftercare.
Budget Changes: Operating expenditures decreased as a result of program start-up costs in 2013.

117

COURT SERVICES SUMMARY

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

2,519,928
2,787
-

46,000
1,689,712
1,134
-

46,000
2,574,700
1,900
-

46,000
2,564,000
2,800
377,498

$ 2,522,715

1,736,846

2,622,600

$ 320,134
1,261,086
736,260
191,536
168,166
305,590

266,078
948,643
550,957
118,108
116,153
278,505

$ 2,982,772

Personnel
Operating
TOTAL

Budget

Increase
(Decrease)

Percent

2,568,800
1,900
407,200

(46,000)
4,800
(900)
29,702

(100.0)
0.2
(32.1)
7.9

2,990,298

2,977,900

(12,398)

(0.4)

384,000
1,440,900
806,100
188,500
177,800
508,700

393,800
1,798,284
943,114
227,400
193,700
648,585

410,600
1,891,300
865,200
211,300
183,900
347,400

16,800
93,016
(77,914)
(16,100)
(9,800)
(301,185)

4.3
5.2
(8.3)
(7.1)
(5.1)
(46.4)

2,278,444

3,506,000

4,204,883

3,909,700

(295,183)

(7.0)

$ 2,740,284
217,528

1,995,752
216,698

3,016,100
323,900

3,186,900
755,943

3,220,200
689,500

33,300
(66,443)

1.0
(8.8)

$ 2,982,772

2,278,444

3,506,000

4,204,883

3,909,700

(295,183)

(7.0)

2013

2014

Revenues:

Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance
TOTAL

$

Expenditures by Division:
Court Services - Administration
Civil
Criminal
Register of Wills
Orphans Court
Archives
TOTAL

Expenditures by Category:

118

COURT SERVICES - ADMINISTRATION

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Expenditures:
Personnel
Operating

$ 316,925
3,209

263,536
2,542

380,200
3,800

390,000
3,800

406,800
3,800

16,800
-

4.3
-

TOTAL

$ 320,134

266,078

384,000

393,800

410,600

16,800

4.3

Mission Statement: To coordinate the programs and services provided by the department as well as County record
management and departmental financial reporting. This division provides administrative support to all Court Services
offices.
Goals and Objectives: To continue to support the Court Services divisions.
Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost
increases. Department-wide healthcare costs for all Court Services retirees are included in this division’s budget.
Operating expenditures will support levels of service consistent with prior years.

119

CIVIL SUMMARY

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

2013

Budget
2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance

$ 1,097,491
251
-

731,499
178
-

1,113,700
300
-

1,189,200
300
309,384

1,112,200
300
349,000

(77,000)
39,616

(6.5)
12.8

$ 1,097,742

731,677

1,114,000

1,498,884

1,461,500

(37,384)

(2.5)

$ 1,245,065
16,021

935,260
13,383

1,427,500
13,400

1,435,900
362,384

1,489,300
402,000

53,400
39,616

3.7
10.9

$ 1,261,086

948,643

1,440,900

1,798,284

1,891,300

93,016

5.2

Personnel
Operating

$ 1,218,931
42,155

919,185
29,458

1,394,400
46,500

1,402,900
395,384

1,456,300
435,000

53,400
39,616

3.8
10.0

TOTAL

$ 1,261,086

948,643

1,440,900

1,798,284

1,891,300

93,016

5.2

TOTAL

Expenditures by Cost Center:
Civil
Civil Automation
TOTAL
Expenditures:

120

CIVIL

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.
Investment Income

$ 1,044,116
251

694,819
178

1,060,700
300

1,136,200
300

1,059,200
300

(77,000)
-

(6.8)
-

$ 1,044,367

694,997

1,061,000

1,136,500

1,059,500

(77,000)

(6.8)

Personnel
Operating

$ 1,218,931
26,134

919,185
16,075

1,394,400
33,100

1,402,900
33,000

1,456,300
33,000

53,400
-

3.8
-

TOTAL

$ 1,245,065

935,260

1,427,500

1,435,900

1,489,300

53,400

3.7

TOTAL

Expenditures:

Mission Statement: To docket and file all legal documents pertaining to civil cases such as divorce, custody
complaints, protection from abuse cases, civil lawsuits, equity actions and mortgage foreclosures as well as indexing of
judgments and federal, state and municipal tax liens. The office issues writs of execution for sheriff sales on real and
personal property. The office also processes passport applications for the Philadelphia Passport Agency.
Goals and Objectives: To assure the proper operation of the computer system allowing clerks to input information in
a reasonable amount of time; to allow the public better access to civil records; and to maintain a high standard of
serving the courts, lawyers and the general public.
Budget Changes: The fees, fines, charges and miscellaneous revenue decrease reflects an anticipated reduction in
the number of document filings.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures will support levels of service consistent with prior years.

121

CIVIL AUTOMATION

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.
Budgetary Fund Balance
TOTAL

$ 53,375
-

36,680
-

53,000
-

53,000
309,384

53,000
349,000

39,616

12.8

$ 53,375

36,680

53,000

362,384

402,000

39,616

10.9

$ 16,021

13,383

13,400

362,384

402,000

39,616

10.9

Expenditures:
Operating

To automate the civil records as provided for by state law. Funding may be used to support any automation services
within the state’s law.
Budget Changes: The budgetary fund balance reflects the unspent portion of mandated fees collected in and
restricted for the Civil Automation Fund.
Operating expenditures increased due to a higher restricted fund balance in the Civil Automation Fund.

122

CRIMINAL SUMMARY

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance

942,846
2,536
-

46,000
550,295
956
-

46,000
926,300
1,600
-

46,000
878,100
2,500
68,114

921,900
1,600
58,200

(46,000)
43,800
(900)
(9,914)

(100.0)
5.0
(36.0)
(14.6)

$ 945,382

597,251

973,900

994,714

981,700

(13,014)

(1.3)

$ 716,984
19,276

483,630
67,327

735,100
71,000

812,000
131,114

792,000
73,200

(20,000)
(57,914)

(2.5)
(44.2)

$ 736,260

550,957

806,100

943,114

865,200

(77,914)

(8.3)

Personnel
Operating

$ 667,408
68,852

457,685
27,278

690,400
49,700

767,300
109,814

747,300
117,900

(20,000)
8,086

(2.6)
7.4

TOTAL

$ 736,260

550,957

806,100

943,114

865,200

(77,914)

(8.3)

TOTAL

$

Expenditures by Cost Center:
Criminal
Criminal Automation
TOTAL
Expenditures:

123

CRIMINAL

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.
Investment Income

$ 927,021
2,536

541,585
956

911,300
1,600

861,100
2,500

906,900
1,600

45,800
(900)

5.3
(36.0)

$ 929,557

542,541

912,900

863,600

908,500

44,900

5.2

Personnel
Operating

$ 667,408
49,576

457,685
25,945

690,400
44,700

767,300
44,700

747,300
44,700

(20,000)
-

(2.6)
-

TOTAL

$ 716,984

483,630

735,100

812,000

792,000

(20,000)

(2.5)

TOTAL

Expenditures:

Mission Statement: The Criminal division is the record keeper for all criminal cases in Northampton County. These
cases are docketed into a computer system that is available for public use. Access to all criminal files is also given to
the public for the purpose of making copies to be used in court proceedings. The division collects and disburses court
costs and fines, also maintains the records for roads that are established in Northampton County and receives audit
reports for each city, township or borough throughout the County. These records are available to be viewed by the
public.
Goals and Objectives: To provide the public with easy and accurate access to criminal documents and to maintain
the collection of delinquent costs and fines through a collection agency, whereas in the absence of a payment within a
30 day period, the case is turned over to the collection agency.
Budget Changes: The fees, fines, charges and miscellaneous revenue increase reflects an anticipated rise in fine
collections. The investment income decrease is the result of a lower cash balance available for investing.
The personnel cost decrease reflects employee turnover, offset somewhat by salary and fringe benefit cost increases.
Operating expenditures will support levels of service consistent with prior years.

124

CRIMINAL AUTOMATION

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:

Intergovernmental

15,825
-

46,000
8,710
-

46,000
15,000
-

46,000
17,000
68,114

15,000
58,200

(46,000)
(2,000)
(9,914)

(100.0)
(11.8)
(14.6)

$ 15,825

54,710

61,000

131,114

73,200

(57,914)

(44.2)

Operating
Capital

$ 19,276
-

1,333
65,994

5,000
66,000

65,114
66,000

73,200
-

8,086
(66,000)

12.4
(100.0)

TOTAL

$ 19,276

67,327

71,000

131,114

73,200

(57,914)

(44.2)

Fees, Fines, Charges and Misc.
Budgetary Fund Balance
TOTAL

$

Expenditures:

To automate the criminal records in accordance with Pennsylvania Title 42 Section 1725.4. Funding may be used to
support any automation services within state law.
Budget Changes: The intergovernmental revenue decrease reflects a one-time state grant for computer software in
2013. The fees, fines, charges and miscellaneous revenue decrease reflects an anticipated reduction in fee
collections. The budgetary fund balance reflects the unspent portion of the mandated fees collected in and restricted
for the Criminal Automation Fund.
Operating expenditures reflect the restricted fund balance in the Criminal Automation Fund.

125

REGISTER OF WILLS

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 386,374

339,007

439,600

405,000

439,600

34,600

8.5

Personnel
Operating

$ 180,240
11,296

110,886
7,222

175,800
12,700

214,600
12,800

198,400
12,900

(16,200)
100

(7.5)
0.8

TOTAL

$ 191,536

118,108

188,500

227,400

211,300

(16,100)

(7.1)

Expenditures:

Mission Statement: The Register of Wills is responsible for the docketing, filing, retrieval and maintenance of
documents pertaining to estates of decedents from the year 1752 to the present, including estate administration when
there is no will. The office is responsible for collecting, recording, and disbursing County fees and inheritance tax
collected as required by law. Any dispute pertaining to wills and estates is resolved internally by this office or through
the court.
Goals and Objectives: To improve the efficiency of the office and improve the services provided.
Budget Changes: The fees, fines, charges and miscellaneous revenue increase reflects the anticipation of higher
document filings.
Personnel costs decreased due to employee turnover offset somewhat by salary and fringe benefit cost increases.
Operating expenditures will support levels of service consistent with prior years.

126

ORPHANS COURT

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 93,186

68,891

95,000

91,500

95,000

3,500

3.8

Personnel
Operating

$ 150,065
18,101

107,221
8,932

161,400
16,400

177,600
16,100

167,800
16,100

(9,800)
-

(5.5)
-

TOTAL

$ 168,166

116,153

177,800

193,700

183,900

(9,800)

(5.1)

Expenditures:

Mission Statement: The Orphans Court division is responsible for the docketing, filing, retrieval and maintenance of
documents pertaining to adoptions and placement of children and all documents pertaining to juveniles. The office is
also responsible for the accounting and distribution of birth and death records from 1893 to 1936. The Commonwealth
of Pennsylvania’s Bureau of Vital Statistics maintains subsequent years’ information. The office also issues marriage
licenses and maintains records of marriages.
Goals and Objectives: To improve the efficiency of the office and improve the services provided.
Budget Changes: The fees, fines, charges and miscellaneous revenue increase reflects the anticipation of higher
document filings.
Personnel costs decreased due to employee turnover offset somewhat by salary and fringe benefit cost increases.
Operating expenditures will support levels of service consistent with prior years.

127

ARCHIVES

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 31

20

100

200

100

(100)

(50.0)

$ 206,715
73,915
24,960

137,239
141,266
-

213,900
194,800
100,000

234,500
218,045
196,040

243,600
103,800
-

9,100
(114,245)
(196,040)

3.9
(52.4)
(100.0)

$ 305,590

278,505

508,700

648,585

347,400

(301,185)

(46.4)

Expenditures:
Personnel
Operating

Capital
TOTAL

Mission Statement: The Archives division maintains a comprehensive system of records management through
proper storage, retention and disposition of records in accordance with the Pennsylvania County Records Manual,
thereby serving the genealogical needs of citizens from all parts of the United States and foreign countries as well as
providing accurate record keeping insuring that historical information is preserved.
Goals and Objectives: To adopt any approved Northampton County Records Committee plans and put them into
practice in accordance with the committee’s suggested time frame.
Budget Changes: The fees, fines, charges and miscellaneous revenue decrease anticipates lower copier usage.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures decreased as a result of moving and start-up costs related to the purchase of an Archives building in
2013.

128

COURT ADMINISTRATION SUMMARY

Actual
As Of

Projected
To

08/31/13

12/31/13

$ 8,750,769
3,940,450
9

4,502,012
2,493,659
5

9,172,100
3,920,200
100

9,454,700
3,982,600
100

$ 12,691,228

6,995,676

13,092,400

$ 5,748,941
4,051,569
176,716
4,411,864
2,075,210
1,660,033
7,806,112
867,891

4,008,347
2,892,635
120,863
3,185,658
1,485,619
1,191,779
5,353,360
640,581

$ 26,798,336

Actual
2012

Budget

Increase
(Decrease)

Percent

9,371,500
3,880,300
100

(83,200)
(102,300)
-

(0.9)
(2.6)
-

13,437,400

13,251,900

(185,500)

(1.4)

6,179,400
4,506,700
235,100
4,817,100
2,308,300
1,915,200
9,173,200
1,000,600

6,244,290
4,509,100
255,400
5,178,700
2,308,300
1,915,200
9,173,200
1,000,600

6,533,400
4,679,600
259,400
5,295,300
2,367,100
1,957,400
9,255,100
1,015,500

289,110
170,500
4,000
116,600
58,800
42,200
81,900
14,900

4.6
3.8
1.6
2.3
2.5
2.2
0.9
1.5

18,878,842

30,135,600

30,584,790

31,362,800

778,010

2.5

$ 19,481,487
5,263,361
1,263,943
762,127
27,418

14,297,459
3,244,159
514,874
822,350
-

21,734,400
5,537,200
1,600,000
1,264,000
-

22,083,400
5,636,200
1,600,000
1,264,000
1,190

22,949,200
5,609,500
1,600,000
1,204,100
-

865,800
(26,700)
(59,900)
(1,190)

3.9
(0.5)
(4.7)
(100.0)

$ 26,798,336

18,878,842

30,135,600

30,584,790

31,362,800

778,010

2.5

2013

2014

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
TOTAL

Expenditures by Division:
Court Administration
Magisterial District Judges
Law Library
Domestic Relations
Juvenile Probation
Adult Probation
Juvenile Justice Center
Driving Under the Influence (DUI)
TOTAL
Expenditures by Category:
Personnel
Operating
Subcontracted Client Services
Debt Service
Capital
TOTAL

129

COURT ADMINISTRATION

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.

$ 679,117
82,977

83,294
70,627

707,800
87,000

700,000
88,500

710,000
87,000

10,000
(1,500)

1.4
(1.7)

$ 762,094

153,921

794,800

788,500

797,000

8,500

1.1

Personnel
Operating
Capital

$ 4,441,134
1,290,127
17,680

3,262,653
745,694
-

4,836,900
1,342,500
-

4,899,600
1,343,500
1,190

5,149,900
1,383,500
-

250,300
40,000
(1,190)

5.1
3.0
(100.0)

TOTAL

$ 5,748,941

4,008,347

6,179,400

6,244,290

6,533,400

289,110

4.6

TOTAL

Expenditures:

Mission Statement: The Northampton County Court of Common Pleas performs a mandated function imposed by the
United States Constitution, the Pennsylvania Constitution, Pennsylvania Statutes, case law, and other various rules and
regulations in providing to the citizenry equal justice with both fairness and integrity in a timely manner.
Goals and Objectives: To preserve constitutional and legislative mandates for the citizens of Northampton County; to
provide quality justice in the criminal, civil, and family court areas; and to insure public safety.
Budget Changes: Intergovernmental revenue increased due to a grant from the Northampton County Gaming
Revenue and Economic Redevelopment Authority.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Departmentwide healthcare costs for all Court Administration General Fund retirees are included in this division’s budget.
Operating expenditures increased for professional services and supplies.

130

MAGISTERIAL DISTRICT JUDGES

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.

$

1,463,729

895,986

61,000
1,550,000

61,000
1,700,000

1,550,000

(61,000)
(150,000)

(100.0)
(8.8)

TOTAL

$ 1,463,729

895,986

1,611,000

1,761,000

1,550,000

(211,000)

(12.0)

Personnel
Operating

$ 2,934,086
1,117,483

2,139,116
753,519

3,177,600
1,329,100

3,177,600
1,331,500

3,376,500
1,303,100

198,900
(28,400)

6.3
(2.1)

TOTAL

$ 4,051,569

2,892,635

4,506,700

4,509,100

4,679,600

170,500

3.8

Expenditures:

Mission Statement: The Magisterial District Judges division provides the necessary procedural, operational,
budgetary and administrative support to allow the District Judges to perform their judicial duties in an efficient, effective
and fair manner for the citizens of Northampton County.
Goals and Objectives: To develop, implement and direct policies, procedures and guidelines for the minor judiciary
comprising 15 decentralized offices; to hold timely and fair hearings and trials; to observe all statutory requirements and
regulations; to properly follow established guidelines for District Courts; to provide necessary equipment, staff and
office space; to provide guidance to the public regarding the process and procedures of minor judiciary; to act as liaison
between the minor judiciary and other state and county offices; to conduct quarterly training sessions for staff and to
assess the security needs in the District Courts.
Budget Changes: Intergovernmental revenue decreased due to a one-time state grant for security equipment in 2013.
The fees, fines, charges and miscellaneous revenue decrease is due to a more realistic revenue expectation.
Personnel costs reflect the addition of two magisterial district judge technician positions along with salary and fringe
benefit cost increases. The operating expenditure decrease is the result of the prior year state grant for security
equipment.

131

LAW LIBRARY

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

-

-

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.
Investment Income

5

100

100

100

-

$ 259

5

100

100

100

-

Personnel
Operating

$ 80,067
96,649

48,957
71,906

74,900
160,200

74,900
180,500

79,200
180,200

4,300
(300)

5.7
(0.2)

TOTAL

$ 176,716

120,863

235,100

255,400

259,400

4,000

1.6

TOTAL

$ 250
9

-

-

-

Expenditures:

Mission Statement: The Law Library is a mandatory, court-related, County-funded resource maintained under statute
for use by the public, the bar and the court to advance the court’s processes. The law librarian is responsible to the
court for the overall operation, maintenance and expansion of the resources, services and physical facilities of the law
library. The mission is to provide the necessary materials, resources and services to professionals and laypeople to
promote equal access to justice. Holdings and acquisitions are in accordance with the standards established for county
law libraries by the American Association of Law Libraries and the needs of the library users.
Goals and Objectives: To provide the public, the bar and the court with the resources and services necessary to
advance the court’s processes.
Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost
increases. Operating expenditures will support levels of service consistent with prior years.

132

DOMESTIC RELATIONS

Actual
As Of

Projected
To

08/31/13

12/31/13

$ 2,947,650
86,731

1,576,058
60,245

3,302,200
80,000

3,553,700
80,000

$ 3,034,381

1,636,303

3,382,200

Personnel
Operating
Debt Service

$ 3,624,725
693,226
93,913

2,666,078
420,537
99,043

TOTAL

$ 4,411,864

3,185,658

Actual
2012

Budget

Increase
(Decrease)

Percent

3,535,700
80,000

(18,000)
-

(0.5)
-

3,633,700

3,615,700

(18,000)

(0.5)

3,841,300
656,500
319,300

4,127,600
731,800
319,300

4,282,100
693,800
319,400

154,500
(38,000)
100

3.7
(5.2)
-

4,817,100

5,178,700

5,295,300

116,600

2.3

2013

2014

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
TOTAL

Expenditures:

Mission Statement: The Domestic Relations section establishes support and paternity, enforces support obligations
and locates absent parents as required by federal regulations and state law in order to insure that non-custodial parents
contribute towards the support of their dependents, allowing them to stay off the welfare rolls and therefore save
taxpayer dollars.
Goals and Objectives: To increase performance indicators which will result in increased incentive payments; to
decrease the number of days from the filing date of a support claim to the entry of support orders thereby allowing
dependents to receive support monies sooner to reduce the need for state aid; to increase child support collections by
at least 5% through effective use of enforcement tools available through the statewide system; and to effectively work
and use the information provided by the state computer system by avoiding duplication of efforts and prioritizing
information.
Budget Changes: The intergovernmental revenue decrease is due to an anticipated drop in Title IV-D reimbursement
and is partially offset by an increase in state incentives.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures decreased for the cost of serving legal documents by constables, and lower supplies and communications
costs. Debt service reflects principal and interest payments on funds borrowed for construction of the Domestic
Relations building.
County contribution to the division is $1,679,600, an increase of $134,600 (8.7%).

133

JUVENILE PROBATION

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.

$ 303,313
64

28,328
444

330,000
500

290,000
100

330,000
100

40,000
-

13.8
-

$ 303,377

28,772

330,500

290,100

330,100

40,000

13.8

Personnel
Operating

$ 1,925,279
149,931

1,408,852
76,767

2,149,400
158,900

2,149,400
158,900

2,208,200
158,900

58,800
-

2.7
-

TOTAL

$ 2,075,210

1,485,619

2,308,300

2,308,300

2,367,100

58,800

2.5

TOTAL

Expenditures:

Mission Statement: The mission of the Juvenile Probation division is to provide services in a fair and unbiased
manner. To implement these services in accordance with Pennsylvania's Juvenile Act and standards established by
the Juvenile Court Judge's Commission. These services are premised on the concept that the community, the crime
victim and the offender are all clients of the juvenile justice system. These services are referred to as the "balanced
approach" and focus on community protection, victim restitution and youth redemption.
Goals and Objectives: To provide timely processing of juvenile referrals in a fair and unbiased manner within the
guidelines established by the Juvenile Court Judge's Commission; to work collaboratively with other county offices and
community organizations to maximize services in a cost-effective manner; to provide programs of supervision, care and
rehabilitation which are consistent with the protection of public interest and which provide balanced attention to the
protection of the community; the imposition of accountability for offenses committed and the development of
competencies to enable children to become responsible and productive members of our community; to effectively
assess the individual needs of the juvenile offender and to utilize the most appropriate programs and services to
positively impact the juvenile, the victim and the community; to utilize the most appropriate level of care consistent with
the circumstances of the individual case with preference given to the least restrictive alternatives; to hold clients and
their parents accountable for their actions; to give particular attention to utilizing our own detention and treatment facility
when out-of-home placement is necessary; and to ensure that our data collection conforms with statewide standards.
Budget Changes: Intergovernmental revenue increased due to higher juvenile court grant funding from the state.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures will support levels of service consistent with prior years.

134

ADULT PROBATION

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.

$ 402,472
259,293

269,421
146,232

346,000
202,500

369,000
225,100

348,200
205,100

(20,800)
(20,000)

(5.6)
(8.9)

$ 661,765

415,653

548,500

594,100

553,300

(40,800)

(6.9)

Personnel
Operating

$ 1,534,311
125,722

1,119,307
72,472

1,747,200
168,000

1,747,200
168,000

1,789,400
168,000

42,200
-

2.4
-

TOTAL

$ 1,660,033

1,191,779

1,915,200

1,915,200

1,957,400

42,200

2.2

TOTAL

Expenditures:

Mission Statement: Adult Probation is charged with providing the highest quality of protection to the community, as
well as supervision of probation and parole clientele; to provide sufficient services to clientele and to assist in
community adjustment, while being sensitive to the safety and expectations of the community.
Goals and Objectives: To provide effective community supervision for all offenders under the jurisdiction of the
division, including those received from outside jurisdictions, as set forth through police and state legislation while
keeping the community’s safety as its highest concern; to provide effective referrals to appropriate community support
agencies to assist offenders in obtaining community stability and preventing recidivism; to provide the courts with
accurate reports and information to assist in sentencing decisions; to provide victim restitution and community
compensation through the use of work service programs; and to provide education through the interaction of officers
and agencies, schools and community functions.
Budget Changes: Intergovernmental revenue decreased as the result of lower state PCCD funding and probation
reimbursements. Fees, fines, charges and miscellaneous revenue reflects a decrease in probation and parole
supervision fee cost reimbursements.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures will support levels of service consistent with prior years.

135

JUVENILE JUSTICE CENTER

Actual
As Of

Projected
To

08/31/13

12/31/13

$ 4,418,217
821,999

2,544,911
518,187

4,425,100
654,200

4,481,000
542,900

$ 5,240,216

3,063,098

5,079,300

$ 4,146,838
1,717,379
1,263,943
668,214
9,738

3,068,982
1,046,197
514,874
723,307
-

$ 7,806,112

5,353,360

Actual
2012

Budget

Increase
(Decrease)

Percent

4,447,600
602,100

(33,400)
59,200

(0.7)
10.9

5,023,900

5,049,700

25,800

0.5

5,016,000
1,612,500
1,600,000
944,700
-

5,016,000
1,612,500
1,600,000
944,700
-

5,157,900
1,612,500
1,600,000
884,700
-

141,900
(60,000)
-

2.8
(6.4)
-

9,173,200

9,173,200

9,255,100

81,900

0.9

2013

2014

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
TOTAL

Expenditures:
Personnel
Operating
Subcontracted Client Services
Debt Service
Capital
TOTAL

Mission Statement: To provide protection to the community and rehabilitate juvenile delinquents by providing
adolescent juveniles who exhibit impulsive, aggressive and or antisocial behaviors the opportunity to advance
academically, vocationally and socially while developing effective self-managing skills; to provide programs that support
the philosophy of "restorative justice” giving priority to repairing the harm done to crime victims and community,
providing accountability and developing competency; and to address the need for temporary secure detention for
juveniles at the greatest risk to commit delinquent acts and those who are a continued threat to the community.
Goals and Objectives: Using positive behavior modification methods based on social, psychological and educational
theory, the juvenile residents are taught effective self-regulation and self-management skills. Youth care workers,
therapeutic personnel and teachers develop and implement specific behavior shaping techniques that minimize
behavioral problems and allow juveniles to re-enter the community. Family programs are designed to invoke, inform
and educate parents on each phase of their child's treatment. A youth progresses through the program, earning
increased responsibility and privileges through a system with a progression of levels until successful completion.
Budget Changes: Intergovernmental revenue decreased due to the anticipation of lower Act 148 funding and is
partially offset by an expected increase in Title IV-E and Temporary Assistance for Needy Families (TANF) funding.
Fees, fines, charges and miscellaneous revenue reflects an anticipated increase in inter-county juvenile housing
reimbursements and is partially offset by an expected decrease in parental payments.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures will support levels of service consistent with prior years. Subcontracted client services represent juvenile
placements at other facilities. Debt service reflects principal and interest payments on funds borrowed for the
construction and expansion of the Juvenile Justice Center.
County contribution to the division is $4,205,400, an increase of $56,100 (1.4%).

136

DRIVING UNDER THE INFLUENCE (DUI)

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 1,225,407

801,938

1,346,000

1,346,000

1,356,000

10,000

0.7

Personnel
Operating

$ 795,047
72,844

583,514
57,067

891,100
109,500

891,100
109,500

906,000
109,500

14,900
-

1.7
-

TOTAL

$ 867,891

640,581

1,000,600

1,000,600

1,015,500

14,900

1.5

Expenditures:

Mission Statement: To provide supervision to all sentenced Driving Under the Influence (DUI) offenders in
Northampton County, balancing the need of the individual offender against the safety of the community, all within the
dictates of the order of the sentencing authority. Further, the program is to provide a high level of cooperation with the
police departments of Northampton County and the members of the community, i.e. schools, service groups, etc.
Goals and Objectives: To maintain the current high level of service to the court with regard to the supervision of DUI
offenders; and to play a leading role in the enforcement community with regard to DUI enforcement.
Budget Changes: Fees, fines, charges, and miscellaneous revenue increased slightly due to an anticipated rise in
DUI parole fees and is partially offset by a reduction in alcohol highway safety program fees.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures will support levels of service consistent with prior years.

137

FISCAL AFFAIRS SUMMARY

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.
Budgetary Fund Balance

$ 181,197
-

126,497
-

210,000
-

200,000
50,891

230,000
41,900

30,000
(8,991)

15.0
(17.7)

$ 181,197

126,497

210,000

250,891

271,900

21,009

8.4

$ 903,789
351,210

8,963
275,756

9,000
400,000

43,891
400,000

41,900
420,000

(1,991)
20,000

(4.5)
5.0

$ 1,254,999

284,719

409,000

443,891

461,900

18,009

4.1

Operating
Capital

$ 504,999
750,000

284,719
-

409,000
-

443,891
-

461,900
-

18,009
-

4.1
-

TOTAL

$ 1,254,999

284,719

409,000

443,891

461,900

18,009

4.1

TOTAL

Expenditures by Cost Center:

County Records Improvement
Constables
TOTAL

Expenditures by Category:

138

COUNTY RECORDS IMPROVEMENT

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.
Budgetary Fund Balance
TOTAL

$ 10,071
-

7,033
-

10,000
-

10,000

10,000

-

-

50,891

41,900

(8,991)

(17.7)

$ 10,071

7,033

10,000

60,891

51,900

(8,991)

(14.8)

Operating
Capital

$ 153,789
750,000

8,963
-

9,000
-

43,891
-

41,900
-

(1,991)
-

(4.5)
-

TOTAL

$ 903,789

8,963

9,000

43,891

41,900

(1,991)

(4.5)

Expenditures:

This budget reflects the portion of the County Records Improvement Fund that is related to the Courts and Corrections
program. Revenue is derived from a fee charged on documents recorded in the Register of Wills and Orphans Court
divisions.

Budget Changes: The budgetary fund balance reflects the unspent portion of the mandated document recording fees
collected and is restricted for the County Records Improvement Fund. The majority of the Records Improvement Fund
revenue is received from the Deed Records Improvement fee and is recorded in the General Government program
section of this document.
Operating expenditures will support levels of service consistent with prior years.
County contribution to the General Fund for the reimbursement of the Archives building renovation and equipment
costs remains at $100,000. The unreimbursed Archives building renovation cost balance will be $1,067,112 at the end
of 2013.

139

CONSTABLES

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 171,126

119,464

200,000

190,000

220,000

30,000

15.8

$ 351,210

275,756

400,000

400,000

420,000

20,000

5.0

Expenditures:
Operating

This budget reflects the constable fee payments that are related to the Courts and Corrections program.

Budget Changes: Fees, fines, charges and miscellaneous revenue reflects the anticipated increase in fees collected
for serving legal documents.
Operating expenditures increased due to additional constable fees.

140

COURT SYSTEM AND CORRECTIONS COST ALLOCATION

Actual
2012

Actual
As Of

Projected
To

08/31/13

12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Expenditures:
Central Service Costs

$(48,400)

(32,664)

(49,000)

(49,000)

(49,000)

-

-

The Sheriff’s office in the Court System and Corrections program provides administrative support services to Domestic
Relations. The Domestic Relations office is charged for these services based on actual costs incurred, or an approved
allocation basis for Deputy Sheriff employees who provide security in the Domestic Relation building. Ancillary costs
are determined through the use of an indirect cost allocation plan.
The indirect cost allocation plan facilitates the identification and accumulation of allowable costs and allocates them
from County divisions providing services to other County divisions receiving these services. The cost plan is created in
accordance with circular number A-87 regulations issued by the Federal Office of Management and Budget. The
regulations provide the framework under which federally assisted programs bear their fair share of the costs associated
with program operations, except where restricted or prohibited by law. The proposed budget is based upon the results
of the 2012 indirect cost plan since 2013 cost data is not available until the year is completed.
The Court System and Corrections program indirect costs are allocated from the Sheriff to Domestic Relations in the
amount indicated:

Sheriff
TOTAL CENTRAL SERVICE COSTS

141

$

(49,000)

$

(49,000)

Public Works Program

Administration and Capital Improvements – oversees the Public Works divisions and directs the
design, construction and contract administration of capital improvements

Parks and Recreation – provides for the improvement and development of the County’s park system
and grounds maintenance of County facilities

Custodial Services – provides for custodial and janitorial services for all County-owned facilities

Building Operations and Maintenance – provides preventive maintenance, minor improvements and
repairs for County-owned buildings and equipment

Bridges – provides for the maintenance and reconstruction of County bridges and includes
expenditures for highway lighting repair and illumination at interchanges on routes 22 and 33 in the
County

The Public Works program accounts for 2.9% of proposed total operating budget expenditures. Program
appropriations, net of operating transfers out, increased approximately $61,300 (0.6%). Intergovernmental
revenue, fees and charges for services, Bridges budgetary fund balance and investment income provide
approximately 44.9% of the funding for this program. Real estate tax revenue provides the majority of the
funding and is budgeted in the General Government program.

Public Works
Proposed 2014 Budget
Administration and
Capital
Improvements
3.3%

Bridges
23.4%

Parks and
Recreation
27.9%

Building Operations
and Maintenance
29.2%

Custodial
Services
16.2%

142

PUBLIC WORKS PROGRAM

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease) Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance
TOTAL

$ 1,312,223
319,522
15,062
-

757,023
383,540
4,543
-

1,227,200
458,900
7,600
-

1,380,121
147,700
10,700
2,782,529

1,154,700
122,200
5,600
3,072,000

(225,421)
(25,500)
(5,100)
289,471

(16.3)
(17.3)
(47.7)
10.4

$ 1,646,807

1,145,106

1,693,700

4,321,050

4,354,500

33,450

0.8

$ 324,436
1,536,631
1,510,633
3,541,464
971,833

232,671
888,635
1,093,236
2,466,534
499,426

330,600
1,955,800
1,647,600
3,591,100
807,800

354,600
3,335,662
1,728,600
3,880,300
2,454,988

376,700
3,171,600
1,840,100
3,330,700
2,665,100

22,100
(164,062)
111,500
(549,600)
210,112

6.2
(4.9)
6.5
(14.2)
8.6

7,884,997

5,180,502

8,332,900

11,754,150

11,384,200

(369,950)

(3.1)

2,371,100

1,405,368

2,108,000

2,108,000

1,676,800

(431,200)

(20.5)

$ 5,513,897

3,775,134

6,224,900

9,646,150

9,707,400

61,250

0.6

$ 4,691,901
2,784,852
408,244

3,517,782
1,547,734
114,986

5,216,800
2,388,300
727,800

5,362,000
4,557,947
1,834,203

5,540,900
4,106,900
1,736,400

178,900
(451,047)
(97,803)

3.3
(9.9)
(5.3)

2,371,100

1,405,368

2,108,000

2,108,000

1,676,800

(431,200)

(20.5)

$ 5,513,897

3,775,134

6,224,900

9,646,150

9,707,400

61,250

0.6

Expenditures by Division:
Public Works - Administration
Parks and Recreation
Custodial Services
Operations and Maintenance
Bridges
Sub Total
Less:
Transfers to Other Programs
TOTAL

Expenditures by Category:
Personnel
Operating
Capital
Less:
Transfers to Other Programs
TOTAL

143

PUBLIC WORKS - ADMINISTRATION

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease) Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 234

-

-

200

200

-

-

Expenditures:
Personnel
Operating

$ 287,325
37,111

200,413
32,258

292,900
37,700

315,100
39,500

322,400
54,300

7,300
14,800

2.3
37.5

TOTAL

$ 324,436

232,671

330,600

354,600

376,700

22,100

6.2

Mission Statement: The Administration division is responsible for directing the planning and coordination of the
programs and services of the public works department, as well as supervising architectural and engineering services,
and managing construction and renovation projects in the capital projects funds.
Goals and Objectives: To ensure that the department’s employees work safely and are mindful of the safety of the
public and other County employees; to ensure that capital projects are completed on time and within budgetary limits;
and to provide timely, effective support when delivering services to the public and other County departments.
Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost
increases. Department-wide healthcare costs for all Public Works General Fund retirees are included in this division’s
budget. Operating expenditures are expected to increase due to the cost of leasing the Wolf building warehouse.

144

PARKS AND RECREATION SUMMARY

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease) Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance

$ 17,071
312,608
14,451
-

365,276
4,200
-

439,400
7,000
-

136,000
10,000
1,734,462

112,500
5,000
1,586,300

(23,500)
(5,000)
(148,162)

(17.3)
(50.0)
(8.5)

$ 344,130

369,476

446,400

1,880,462

1,703,800

(176,662)

(9.4)

$ 1,536,631
-

888,635
-

1,496,800
459,000

1,591,200
1,744,462

1,580,300
1,591,300

(10,900)
(153,162)

(0.7)
(8.8)

$ 1,536,631

888,635

1,955,800

3,335,662

3,171,600

(164,062)

(4.9)

Personnel
Operating
Capital

$ 1,048,785
243,076
244,770

783,843
104,792
-

1,187,900
205,900
562,000

1,237,000
791,662
1,307,000

1,270,600
1,037,500
863,500

33,600
245,838
(443,500)

2.7
31.1
(33.9)

TOTAL

$ 1,536,631

888,635

1,955,800

3,335,662

3,171,600

(164,062)

(4.9)

TOTAL

Expenditures by Cost Center:
Parks and Recreation
Louise Moore Pine Bequest
TOTAL

Expenditures:

145

PARKS AND RECREATION

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease) Percent

Revenues:
Intergovernmental
Fees,
Fines,Income
Charges and Misc.
Investment

$ 17,071
110,108
-

61,526
-

135,600
-

136,000
-

112,500
-

(23,500)
-

(17.3)
-

$ 127,179

61,526

135,600

136,000

112,500

(23,500)

(17.3)

Personnel
Operating
Capital

$ 1,048,785
243,076
244,770

783,843
104,792
-

1,187,900
205,900
103,000

1,237,000
251,200
103,000

1,270,600
191,200
118,500

33,600
(60,000)
15,500

2.7
(23.9)
15.0

TOTAL

$ 1,536,631

888,635

1,496,800

1,591,200

1,580,300

(10,900)

(0.7)

TOTAL

Expenditures:

Mission Statement: The mission of the Parks and Recreation division is to improve the quality of life for all citizens
through creative, meaningful leisure experiences. The division strives to accomplish this by serving the public in the
most effective and efficient manner, while providing varied programs and facilities that are safe, clean and well
maintained.
Goals and Objectives: To maintain, improve and expand the park system and its programs.
Budget Changes: Fees, fines, charges and miscellaneous revenue decreased due to the donation of funds from
Louise Moore Pine for upkeep at Louise W. Moore Park in 2013.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. The operating
expenditures decrease is partially due to the demolition of a barn at Louise Moore Park in 2013. Capital is for the
purchase of three grass mowers and other park maintenance equipment.

146

LOUISE MOORE PINE BEQUEST

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease) Percent

Revenues:
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance
TOTAL

$ 202,500
14,451
--

303,750
4,200
--

303,800
7,000
--

10,000
1,734,462
-

5,000
1,586,300
-

(5,000)
(148,162)
-

(50.0)
(8.5)
-

$ 216,951

307,950

310,800

1,744,462

1,591,300

(153,162)

(8.8)

Expenditures:
Operating
Capital

$

-

-

459,000

540,462
1,204,000

846,300
745,000

305,838
(459,000)

56.6
(38.1)

TOTAL

$

-

-

459,000

1,744,462

1,591,300

(153,162)

(8.8)

The purpose of this fund is to account for activity related to the bequest from Louise Moore Pine. Expenditures are
restricted for the preservation of Louise Moore Pine’s former residence, erected in 1822, which is located at Louise
Moore Park. Any remaining funds will be used to improve the recreational quality and safety of the park.

Budget Changes: The investment income decrease is due to a lower cash balance available for investing. The
budgetary fund balance reflects the unspent portion of available funding and is restricted for the Louise Moore Pine
Bequest Fund.
Operating expenditures increased due to the final distribution from the Louise Moore Pine estate and are related to
maintenance and repairs to the Louise Moore Park facilities. Capital is for site work, exterior renovations, and
installation of a geothermal HVAC system at the homestead property along with removal of an underground fuel oil
storage tank.

147

CUSTODIAL SERVICES

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease) Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 20

-

100

100

100

-

-

Expenditures:
Personnel
Operating
Capital

$ 1,368,052
100,887
41,694

1,035,342
57,894
-

1,537,300
110,300
-

1,590,100
138,500
-

1,721,600
118,500
-

131,500
(20,000)
-

8.3
(14.4)
-

TOTAL

$ 1,510,633

1,093,236

1,647,600

1,728,600

1,840,100

111,500

6.5

Mission Statement: To provide housekeeping and janitorial services, along with weekend and after hours building
security personnel for County facilities.
Goals and Objectives: To maintain the appearance of County buildings and property, and to provide minor
maintenance and other services to County departments.
Budget Changes: Personnel costs reflect the allocation of the retirement contribution for part-time employees
participating in the retirement plan for the first time in 2014 along with salary and fringe benefit cost increases.
Operating expenditures are expected to decrease due to a reduction in refuse collection and janitorial services as a
result of the pending sale of the Wolf and Bechtel buildings.

148

OPERATIONS AND MAINTENANCE

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease) Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 328

-

600

600

600

-

-

Expenditures:
Personnel
Operating
Capital

$ 1,756,945
1,760,527
23,992

1,331,792
1,115,333
19,409

1,943,200
1,628,400
19,500

1,960,600
1,894,700
25,000

1,960,700
1,370,000
-

100
(524,700) (27.7)
(25,000) (100.0)

TOTAL

$ 3,541,464

2,466,534

3,591,100

3,880,300

3,330,700

(549,600)

(14.2)

Mission Statement: To maintain and repair electrical, mechanical, structural, plumbing, heating, ventilating and air
conditioning systems to ensure safety, efficiency and comfort in County buildings. This division also cooperates with a
facility engineering management firm in the evaluation of buildings and equipment for future additions, repairs or
replacements.
Goals and Objectives: To continue the preventive and corrective maintenance program on all existing and new
County buildings and equipment, and to maintain records for each piece of equipment.
Budget Changes: Personnel costs reflect the transfer of one building manager position to the human services
facility’s budget offset somewhat by salary and fringe benefit cost increases. Operating expenditures decreased mainly
due to the reduction in utility costs as a result of the pending sale of the Wolf and Bechtel buildings.

149

BRIDGES SUMMARY

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease) Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance

$ 1,295,152
6,332
611
-

757,023
18,264
343
-

1,227,200
18,800
600
-

1,380,121
10,800
700
1,048,067

1,154,700
8,800
600
1,485,700

(225,421)
(2,000)
(100)
437,633

(16.3)
(18.5)
(14.3)
41.8

$ 1,302,095

775,630

1,246,600

2,439,688

2,649,800

210,112

8.6

$ 822,552
149,281

494,131
5,295

797,800
10,000

1,148,403
468,269

835,100
591,600

(313,303)
123,331

(27.3)
26.3

-

-

838,316

1,238,400

400,084

47.7

$ 971,833

499,426

807,800

2,454,988

2,665,100

210,112

8.6

Personnel
Operating
Capital

$ 230,794
643,251
97,788

166,392
237,457
95,577

255,500
406,000
146,300

259,200
1,693,585
502,203

265,600
1,526,600
872,900

6,400
(166,985)
370,697

2.5
(9.9)
73.8

TOTAL

$ 971,833

499,426

807,800

2,454,988

2,665,100

210,112

8.6

TOTAL

Expenditures by Cost Center:
Bridges
Act 44 Grant
Act 13 Highway Bridge
Improvements Grant
TOTAL

-

Expenditures:

150

BRIDGES

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease) Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance

$ 741,112
6,332
331
-

339,702
18,264
174
-

676,800
18,800
300
-

828,800
10,800
400
293,103

620,700
8,800
300
190,000

(208,100)
(2,000)
(100)
(103,103)

(25.1)
(18.5)
(25.0)
(35.2)

$ 747,775

358,140

695,900

1,133,103

819,800

(313,303)

(27.7)

Personnel
Operating
Capital

$ 230,794
493,970
97,788

166,392
232,162
95,577

255,500
396,000
146,300

259,200
387,000
502,203

265,600
396,600
172,900

6,400
9,600
(329,303)

2.5
2.5
(65.6)

TOTAL

$ 822,552

494,131

797,800

1,148,403

835,100

(313,303)

(27.3)

TOTAL

Expenditures:

Mission Statement: To reconstruct, maintain and repair the County’s 115 bridges, and four inter-county bridges to
ensure the safety of vehicular and pedestrian traffic along with inspection and oversight of the operation and
maintenance of the interchange illumination on routes 22 and 33 located in the County.
Goals and Objectives: To reconstruct County bridges based upon data from bi-annual structural inspections, and to
perform preventive maintenance and inspections on all bridges including cleaning debris, brush cutting, stone pointing,
guiderail repairs, signage replacements, stream cleaning, snow removal and deck sealing.
Budget Changes: The intergovernmental revenue decrease reflects a reduced amount of state reimbursement
anticipated to be received in 2014 for bridge reconstruction projects. Fees, fines, charges and miscellaneous revenue
varies with the number of accident claims involving light pole damage at the Route 33 interchanges. The investment
income decrease is the result of a lower cash balance available for investing. The budgetary fund balance reflects the
unspent portion of revenue and is restricted for the Bridges division.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating and
capital expenditures vary from year to year depending on the scope and priority of projects. Capital is related to
engineering costs associated with the replacement of County bridge #102 in Lower Nazareth Township.
County contribution to the division remains at $15,300.

151

ACT 44 GRANT

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease) Percent

Revenues:
Intergovernmental
Investment Income
Budgetary Fund Balance
TOTAL

$ 133,045
280
-

169
-

133,000
300
-

134,000
300
333,969

134,000
300
457,300

123,331

36.9

$ 133,325

169

133,300

468,269

591,600

123,331

26.3

$ 149,281

5,295

10,000

468,269

591,600

123,331

26.3

Expenditures:
Operating

The Act 44 grant was established in 2007 to provide funds annually to counties for the construction, reconstruction,
maintenance and repair of County bridges.
Budget Changes: The budgetary fund balance reflects the unspent portion of available funding and is restricted for
the Act 44 Grant Fund.
Operating expenditures increased due to a higher restricted fund balance in the Act 44 Grant Fund.

152

ACT 13 HIGHWAY BRIDGE IMPROVEMENTS GRANT

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease) Percent

Revenues:
Intergovernmental
Budgetary Fund Balance
TOTAL

$ 420,995
-

417,321
-

417,400
-

417,321
420,995

400,000
838,400

(17,321)
417,405

(4.2)
99.1

$ 420,995

417,321

417,400

838,316

1,238,400

400,084

47.7

Expenditures:
Operating
Capital

$

-

-

-

838,316
-

538,400
700,000

(299,916)
700,000

(35.8)
100.0

TOTAL

$

-

-

-

838,316

1,238,400

400,084

47.7

These funds represent Northampton County’s allocation from the Marcellus Legacy Fund which is allocated from the
Unconventional Gas Well Impact Fee collected in connection with the Marcellus Shale gas well drilling project. A
portion of the Marcellus Shale Impact Fee is allocated to the Highway Bridge Improvement Restricted Account in the
Pennsylvania Department of Transportation Motor License Fund.
These funds are distributed to counties
(proportionately based on population) and are to be used to fund the replacement or repair of county owned, at-risk,
deteriorated bridges.
Budget Changes: The budgetary fund balance reflects the unspent portion of available funding and is restricted for
the Act 13 Grant Fund.
Operating expenditures decreased due to the transfer of available funds to the capital expenditure category. Capital is
for the replacement of County bridge #198 on Sycamore Drive in Lehigh Township.

153

PUBLIC WORKS COST ALLOCATION

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease) Percent

Expenditures:
Wolf Occupancy Transfers
MJB Occupancy Transfers
Central Service Costs
TOTAL

$ (445,300)
(142,700)
(1,783,100)

(282,896)
(100,472)
(1,022,000)

(424,300)
(150,700)
(1,533,000)

(424,300)
(150,700)
(1,533,000)

(106,100)
(37,700)
(1,533,000)

(318,200)
(113,000)
-

(75.0)
(75.0)
-

$ (2,371,100)

(1,405,368)

(2,108,000)

(2,108,000)

(1,676,800)

(431,200)

(20.5)

The Department of Public Works provides building and grounds maintenance support for all County facilities. Other
County departments and divisions are charged for these services based on actual costs incurred or on the amount of
occupied building space. Ancillary costs are determined through the use of an indirect cost allocation plan.
The Wolf building operating and depreciation costs are allocated to each division based on the amount of their
occupied space. Operating costs of the Martin J. Bechtel Memorial building are allocated based on occupied space.
The Wolf and Bechtel buildings occupancy transfer amounts decreased due to the anticipated Human Services
divisions’ move out of these buildings by the end of the first quarter 2014.
The central service (indirect) cost allocation plan facilitates the identification and accumulation of allowable costs and
allocates them from divisions providing services to other divisions receiving these services. The cost plan is created in
accordance with circular number A-87 regulations issued by the Federal Office of Management and Budget. The
regulations provide the framework under which federally assisted programs bear their fair share of the costs associated
with program operations, except where restricted or prohibited by law. The proposed budget is based upon the results
of the 2012 indirect cost plan since the 2013 cost data is not available until the year is completed.
The Public Works program’s central service costs are allocated from the following areas to other programs throughout
the County in the amounts indicated:

Public Works - Administration
Custodial Services
Building Operations and Maintenance
Grounds Maintenance
TOTAL CENTRAL SERVICE COSTS

154

$

(11,500)
(149,300)
(1,186,700)
(185,500)

$

(1,533,000)

Human Services Program

Administration, Grants and Human Services Facility – plans, coordinates and delivers services
through the operation of its divisions, distributes grants to community agencies, and accounts for
costs related to the human services facility

Information and Referral/Emergency Services (IRES) – provides information about available county
services and community resources as well as 24-hour assessment and response to crisis and
emergency situations

Veterans Affairs – administers federal and state programs and services for County veterans

Gracedale Nursing Home – County-owned long-term care facility

Mental Health – treatment and services to people with serious mental illness

Developmental Programs – services to maintain individuals in their home or in community-based
settings

Children, Youth and Families – provides protection and placement services for dependent and
abused children and their families

Area Agency on Aging – services to individuals aged 60 and over

Drug and Alcohol – prevention, intervention, and treatment services for people of all ages involving
drug or alcohol abuse

HealthChoices – managed care for mental health and substance abuse Medical Assistance
recipients

The Human Services program accounts for 55.6% of proposed operating budget expenditures.
Appropriations for this program decreased approximately $12 million (6.2%).
Intergovernmental, fees, fines, charges and miscellaneous, investment income and budgetary fund balance
revenues provide approximately 93.5% of the funding for these programs. Real estate tax revenue provides
the remainder of the funding.

Human Services Program
Proposed 2014 Budget
HealthChoices
32.6%

Information Referral/
Emergency Services
0.7%
Children, Youth
and Families
13.4%

Drug and
Alcohol
1.8%
Area Agency
on Aging
3.3%
Veterans Affairs
0.2%
Mental
Health
6.4%
Developmental
Programs
3.8%

Administration,
Grants and
H. S. Facility
0.6%

Gracedale
Nursing Home
37.2%

155

HUMAN SERVICES PROGRAM

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

2013

2014

Budget

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Other Financing Sources
Budgetary Fund Balance
TOTAL

$ 146,508,236
12,407,130
112,698
-

80,978,852
9,155,914
36,936
411,250
-

148,134,200
12,665,800
85,100
1,671,300
-

153,296,600
12,506,800
116,300
3,500,000
15,181,661

143,566,000
12,792,500
77,500
14,658,000

(9,730,600)
(6.3)
285,700
2.3
(38,800) (33.4)
(3,500,000) (100.0)
(523,661)
(3.4)

$ 159,028,064

90,582,952

162,556,400

184,601,361

171,094,000

(13,507,361)

(7.3)

$ 674,532
12,790,007
-

579,337
5,704,831
-

917,700
7,321,200
2,848,400

991,700
12,763,200
3,797,449

1,029,300
2,089,600
1,184,700

37,600
(10,673,600)
(2,612,749)

3.8
(83.6)
(68.8)

1,072,555
223,746
61,765,863
12,384,658
6,794,042
21,578,825
5,948,703
2,946,730
42,636,279

785,147
160,400
41,565,353
6,399,604
3,573,688
14,500,000
3,587,580
1,934,945
29,368,488

1,217,500
275,800
64,433,921
12,079,400
6,790,200
25,348,100
5,950,400
3,590,500
45,397,500

1,267,200
276,900
64,170,021
12,024,000
7,376,500
25,144,900
6,006,500
3,324,000
60,034,761

1,346,800
294,400
68,306,700
11,732,900
6,888,500
24,441,600
6,026,300
3,270,500
59,607,500

79,600
17,500
4,136,679
(291,100)
(488,000)
(703,300)
19,800
(53,500)
(427,261)

6.3
6.3
6.4
(2.4)
(6.6)
(2.8)
0.3
(1.6)
(0.7)

168,815,940

108,159,373

176,170,621

197,177,131

186,218,800

(10,958,331)

(5.6)

1,834,631

1,065,714

2,079,400

2,172,700

3,239,900

1,067,200

49.1

$ 166,981,309

107,093,659

174,091,221

195,004,431

182,978,900

(12,025,531)

(6.2)

$ 58,184,473
24,559,836
71,809,332
12,049,778
1,404,292
808,229

41,424,557
14,551,374
45,390,060
5,387,363
801,229
604,790

62,473,400
24,649,100
76,893,400
6,591,900
1,632,700
3,930,121

62,360,950
25,359,340
91,284,963
11,851,000
1,632,700
4,688,178

67,381,200
26,134,500
88,967,600
1,437,100
1,807,100
491,300

5,020,250
775,160
(2,317,363)
(10,413,900)
174,400
(4,196,878)

8.1
3.1
(2.5)
(87.9)
10.7
(89.5)

1,834,631

1,065,714

2,079,400

2,172,700

3,239,900

1,067,200

49.1

$ 166,981,309

107,093,659

174,091,221

195,004,431

182,978,900

(12,025,531)

(6.2)

Expenditures by Division:
Dept. of Human Services Administration
Grants
Human Services Facility
Information and Referral /

Emergency Services
Veterans Affairs
Gracedale Nursing Home
Mental Health
Developmental Programs
Children, Youth and Families
Area Agency on Aging
Drug and Alcohol
HealthChoices
Sub Total
Less:
Human Services Support
Transfers
TOTAL

Expenditures by Category:
Personnel
Operating
Subcontracted Client Services
Pass Through Grants
Debt Service
Capital
Less:
Human Services Support
Transfers
TOTAL

156

HUMAN SERVICES - ADMINISTRATION

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Expenditures:
Personnel
Operating

$ 639,934
34,598

556,781
22,556

868,400
49,300

897,700
94,000

923,400
105,900

25,700
11,900

2.9
12.7

TOTAL

$ 674,532

579,337

917,700

991,700

1,029,300

37,600

3.8

Mission Statement: Oversees the delivery of services through the operation of eight specialized divisions and directs
program and service resources to provide the maximum benefit to County residents from infancy through old age.
Goals and Objectives: To provide social services meeting the needs of County residents through consumer focused
programs designed in a cost effective and programmatically efficient manner, while maintaining and improving the
quality of life for clients and their families.
Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost
increases. Operating expenditures will support levels of service consistent with prior years.

157

GRANTS

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Investment Income
TOTAL

$ 12,788,096
1,912

5,845,069
-

7,319,900
1,300

12,761,800
1,400

2,088,500
1,100

(10,673,300)
(300)

(83.6)
(21.4)

$ 12,790,008

5,845,069

7,321,200

12,763,200

2,089,600

(10,673,600)

(83.6)

$ 71,307
9,822
659,100
12,049,778

317,468
5,387,363

729,300
6,591,900

912,200
11,851,000

652,500
1,437,100

(259,700)
(10,413,900)

(28.5)
(87.9)

$ 12,790,007

5,704,831

7,321,200

12,763,200

2,089,600

(10,673,600)

(83.6)

Expenditures:
Personnel
Operating
Subcontracted Client Services
Pass Through Grants
TOTAL

Mission Statement: To distribute state grants among non-profit and community human services agencies to benefit
County residents.
Goals and Objectives: To provide social services to meet the needs of County residents through consumer focused
programs designed in a cost effective and programmatically efficient manner, while maintaining and improving the
quality of life for consumers and their families.
Budget Changes: Intergovernmental revenue decreased primarily due to the state directly distributing the Child Care
Information Service grant to the recipients.
Subcontracted client services and pass through grants decreased in accordance with the reductions in
intergovernmental revenue.

(Continued)

158

GRANTS (Continued)

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

103,000
229,000
319,400

Increase
(Decrease)

Percent

Intergovernmental Revenue:
Human Services
Development Fund
Attendant Care
Federal
Homeless Assistance
Child Care Information

Services
Medical Assistance
Transportation Program
Justice Assistance
TOTAL

$

220,940
36,978
142,294
338,104

98,430
-

179,200
229,000
319,800

269,200
210,000
319,800

10,234,095

4,918,060

5,219,700

10,114,900

1,815,685
-

828,579
-

1,372,200
-

1,736,100
111,800

1,437,100
-

$ 12,788,096

5,845,069

7,319,900

12,761,800

2,088,500

-

(166,200)
19,000
(400)

(61.7)
9.0
(0.1)

(10,114,900) (100.0)
(299,000) (17.2)
(111,800) (100.0)
(10,673,300)

(83.6)

State-funded Human Services grants are designed to provide specialized services such as bridge housing, emergency
shelter, rental assistance, emergency food assistance, subsidized child care, and transportation for County residents in
need of medical assistance.
The Human Services Development Fund grant is used to purchase services from community agencies to assist low
income or disabled individuals, to provide additional funding to the Human Services categorical divisions and to
underwrite some County administrative costs.

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

$ 10,234,095
1,815,683

4,918,061
469,302

5,219,700
1,372,200

10,114,900
1,736,100

$ 12,049,778

5,387,363

6,591,900

11,851,000

Budget
2013

Increase
(Decrease)

Percent

1,437,100

(10,114,900)
(299,000)

(100.0)
(17.2)

1,437,100

(10,413,900)

(87.9)

2014

Pass Through Grants:
Child Care Information Services
Metro Plus
TOTAL

The County is responsible for administering and distributing funds obtained from federal and state sources for services
and programs to agencies. The Child Care Information Services pass through grant ended in 2013.

159

HUMAN SERVICES FACILITY

Actual
As Of
08/31/13

Actual
2012

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Other Financing Sources

$

-

411,250

1,671,300

3,500,000

-

(3,500,000) (100.0)

Personnel
Operating
Capital

$

-

-

89,600
2,758,800

119,400
3,678,049

64,800
1,119,900
-

64,800 100.0
1,000,500 837.9
(3,678,049) (100.0)

TOTAL

$

-

-

2,848,400

3,797,449

1,184,700

(2,612,749)

Expenditures:

(68.8)

The new human services facility, located on Emrick Boulevard in Bethlehem Township, will consolidate most Human
Services divisions into one centralized location for the convenience of the citizens of Northampton County.
Budget Changes: The decrease in other financing sources represents the proceeds from the pending sale of the Wolf
and Bechtel buildings in 2013.
Personnel costs reflect nine months of salary and fringe benefits for a building manager position to oversee operations
at the human services facility, which is anticipated to be occupied by the end of March, 2014. Operating expenditures
represent the lease and utility costs associated with this facility. The majority of these costs will then be allocated to
Human Services divisions as operating transfers with the General Fund assuming the remainder of the cost.

160

INFORMATION AND REFERRAL / EMERGENCY SERVICES

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

Increase
(Decrease)

2014

Percent

Revenues:
Fees, Fines, Charges and Misc.

$ 1,281

414

600

600

600

-

-

$ 948,150
123,497
908
-

706,294
78,735
118
-

1,085,000
131,400
1,100
-

1,100,800
166,200
200
-

1,135,700
199,100
1,000
11,000

34,900
32,900
800
11,000

3.2
19.8
400.0
100.0

$ 1,072,555

785,147

1,217,500

1,267,200

1,346,800

79,600

6.3

Expenditures:
Personnel
Operating
Subcontracted Client Services
Capital
TOTAL

Mission Statement: To provide a single point of contact for all residents of Northampton County requiring information
and access to both community-based and county services.
Goals and Objectives: To provide entry level access to Northampton County residents for the County’s categorical
divisions through the accurate assessment of their needs and eligibility. The division also provides immediate
response to County residents in emergency situations by being available to perform evaluations and assessments on a
24-hour basis.
Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost
increases. Operating expenditures reflect the increased allocation of costs associated with the new human services
facility. Subcontracted client services reflect the use of the donated funds. Capital is for the purchase of a network
copier.

161

VETERANS AFFAIRS

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Expenditures:
Personnel
Operating

$ 124,602
99,144

96,004
64,396

142,600
133,200

136,900
140,000

143,900
150,500

7,000
10,500

5.1
7.5

TOTAL

$ 223,746

160,400

275,800

276,900

294,400

17,500

6.3

Mission Statement: To provide the benefits afforded the veterans of Northampton County by the Commonwealth of
Pennsylvania according to Pennsylvania Code Title #51, Article 19, Special Powers and Duties of Counties.
Goals and Objectives: To administer programs and services mandated by federal, state and county laws and
regulations as they benefit the veterans of the County.
Budget Changes: Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost
increases. Operating expenditures increased due to rising costs associated with providing and replacing cemetery
flags and grave markers.

162

GRACEDALE NURSING HOME

Actual
As Of
08/31/13

Projected
To
12/31/13

$ 45,111,609
11,572,644

22,002,181
8,547,005

49,479,000
11,514,000

49,003,000
11,513,500

51,270,000
11,632,000

2,267,000
118,500

4.6
1.0

$ 56,684,253

30,549,186

60,993,000

60,516,500

62,902,000

2,385,500

3.9

Personnel
Operating
Debt Service
Capital

$ 40,656,642
19,037,446
1,404,292
667,483

29,190,883
11,432,276
801,229
140,965

43,967,600
18,468,200
1,632,700
365,421

43,309,300
18,855,600
1,632,700
372,421

47,959,000
18,315,600
1,807,100
225,000

4,649,700
(540,000)
174,400
(147,421)

10.7
(2.9)
10.7
(39.6)

TOTAL

$ 61,765,863

41,565,353

64,433,921

64,170,021

68,306,700

4,136,679

6.4

Actual
2012

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
TOTAL

Expenditures:

Mission Statement: Gracedale is a long-term care nursing facility that serves the medically and financially indigent
residents of Northampton County and their relatives. The mission of the facility is to rehabilitate its residents to their
highest practical level of medical, social and psychological well-being.
Goals and Objectives: To achieve the highest possible resident census while maximizing reimbursement based on
payor mix and aggressive pursuit of collections. An additional priority is to reduce operating expenses while
maintaining Gracedale’s long established reputation of providing quality care.
Budget Changes: The intergovernmental revenue increase is due to a higher projected census along with increases
in Medicare funding associated with the use of the expanded short-term rehabilitation unit and Medicaid funding. The
fees, fines, charges and miscellaneous revenue increase reflects a rise in patient income resulting from a higher
projected census.
Personnel costs increased due primarily to the anticipation of all units being open and functional, the allocation of the
retirement contribution for part-time employees participating in the retirement plan for the first time in 2014, and salary
and fringe benefit cost increases. The administration continues to budget some salaries and fringe benefits at 95% of
the total estimate for 24-hour 7-day operations to account for a vacancy factor. Operating costs decreased due to the
energy cost savings realized by the Guaranteed Energy Savings Agreement (GESA) project and renegotiated vendor
contracts offset somewhat by increases for therapy services and legal services for resident collections. Debt service
reflects principal and interest payments on funds borrowed for improvements to the Gracedale facility. Capital is for
purchase of equipment.
The 2013 county contribution for Gracedale of approximately $3.7 million includes a roll forward amount of $147,421
from 2012 for capital expenditures. The 2014 proposed county contribution does not include any roll forward amounts
from 2013.
County contribution to the division is $5,404,700, an increase of $1,751,179 (47.9%).

163

MENTAL HEALTH

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
TOTAL

$ 11,831,415
35,858
37,164

5,904,333
35,892
8,096

11,533,800
25,100
25,900

11,456,200
36,000
37,200

11,191,700
25,100
25,900

(264,500)
(10,900)
(11,300)

(2.3)
(30.3)
(30.4)

$ 11,904,437

5,948,321

11,584,800

11,529,400

11,242,700

(286,700)

(2.5)

$ 1,814,920
977,900
9,591,838

1,310,605
572,686
4,516,313

1,991,400
1,048,200
9,039,800

2,034,300
1,118,500
8,871,200

2,020,800
1,165,400
8,546,700

(13,500)
46,900
(324,500)

(0.7)
4.2
(3.7)

$ 12,384,658

6,399,604

12,079,400

12,024,000

11,732,900

(291,100)

(2.4)

Expenditures:
Personnel
Operating
Subcontracted Client Services
TOTAL

Mission Statement: To provide a full range of treatment, rehabilitation, and support services that aid the recovery
vision by promoting hope for the future, self-determination and choice, as well as active successful participation in the
community.
Goals and Objectives: To improve community tenure and quality of life, and promote recovery and consumer choice
in the least restrictive settings.
Budget Changes: Intergovernmental revenue decreased due to reductions in state funding. Fines, fees, charges and
miscellaneous revenue decreased due to an over anticipation of HealthChoices expense reimbursements in 2013. The
investment income decrease is the result of lower cash balances available for investing.
Personnel costs reflect one vacant, unfunded caseworker II position offset somewhat by salary and fringe benefit cost
increases. Operating expenditures increased due to a rise in interfund cost transfers associated with the new human
services facility. Subcontracted client services expenditures decreased primarily to the reduction in intergovernmental
revenue.
County contribution to the division is $490,200, a decrease of $4,400 (0.9%).
.

164

DEVELOPMENTAL PROGRAMS

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
TOTAL

$ 6,158,994
8,551
19,942

2,834,368
7,485
4,967

6,225,500
7,500
13,700

6,783,400
7,800
15,000

6,260,600
7,500
13,700

(522,800)
(300)
(1,300)

(7.7)
(3.8)
(8.7)

$ 6,187,487

2,846,820

6,246,700

6,806,200

6,281,800

(524,400)

(7.7)

$ 2,418,799
476,607
3,898,636

1,240,122
299,992
2,033,574

1,876,700
474,800
4,438,700

1,917,100
492,500
4,966,900

1,921,900
500,500
4,466,100

4,800
8,000
(500,800)

0.3
1.6
(10.1)

$ 6,794,042

3,573,688

6,790,200

7,376,500

6,888,500

(488,000)

(6.6)

Expenditures:
Personnel
Operating
Subcontracted Client Services
TOTAL

Mission Statement: To improve the quality of life for persons with developmental problems through the guiding
principles of self-determination. Early intervention services help families develop and maximize a child’s potential and
are available to children from infancy to their third birthday that experience significant delays in one or more areas of
development.
Goals and Objectives: To implement the state’s initiatives within the established timeframe and to support individual
service plans as identified through the person-centered planning process in Developmental Programs or the individual
and family service planning process in Early Intervention.
Budget Changes: Intergovernmental revenue decreased due to the timing of the expenditure of the state fiscal year
allocated funds. Investment income decreased due to lower cash balances available for investing.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases offset somewhat
by employee turnover. Operating expenditures increased due to a rise in interfund cost transfers associated with the
new human services facility. Subcontracted client services expenditures decreased primarily to the reduction in
intergovernmental revenue.
County contribution to the division is $606,700, an increase of $36,400 (6.4%).

165

CHILDREN, YOUTH AND FAMILIES

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
TOTAL

$ 18,261,805
489,385
-

9,971,778
344,967
5,204

20,455,800
521,400
5,800

20,292,500
486,600
-

19,829,900
521,400
-

(462,600)
34,800
-

(2.3)
7.2
-

$ 18,751,190

10,321,949

20,983,000

20,779,100

20,351,300

(427,800)

(2.1)

$ 7,742,916
2,078,822
11,616,341
140,746

5,851,718
1,351,046
6,843,700
453,536

8,860,300
2,418,300
13,273,900
795,600

8,996,850
2,501,130
13,019,512
627,408

9,288,700
2,827,700
12,069,900
255,300

291,850
326,570
(949,612)
(372,108)

3.2
13.1
(7.3)
(59.3)

$ 21,578,825

14,500,000

25,348,100

25,144,900

24,441,600

(703,300)

(2.8)

Expenditures:
Personnel
Operating
Subcontracted Client Services
Capital
TOTAL

Mission Statement: To protect children and youth from abuse and neglect through protective and preventive services
designed to keep families together whenever possible and to assure children’s safety, permanency and well-being.
Goals and Objectives: To prevent child abuse, neglect and exploitation; to ensure that all abused, neglected or
otherwise dependent children are protected from further abuse and neglect in their own home or some other
permanent home; and to provide for the well-being of children during substitute care.
Budget Changes: Intergovernmental revenue decreased due to reductions in Act 148, Title IV-E and TANF funding
as a result of lower child placements. Fees, fines, charges and miscellaneous rose due to increased parental
payments.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures increased due to a rise in computer consultant fees and security services along with interfund transfers
and costs associated with the new human services facility. Subcontracted client services decreased in accordance
with the reductions in intergovernmental revenue and the costs associated with the new human services facility.
Capital is for the purchase of furniture for the new human services facility and computers.
County contribution to the division is $4,090,300, a decrease of $275,500 (6.3%).

166

AREA AGENCY ON AGING

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
TOTAL

$ 5,505,744
168,259
10,833

2,582,097
80,282
2,630

5,211,500
167,400
7,600

5,233,600
200,000
9,000

5,278,900
175,500
8,000

45,300
(24,500)
(1,000)

0.9
(12.3)
(11.1)

$ 5,684,836

2,665,009

5,386,500

5,442,600

5,462,400

19,800

0.4

$ 2,777,436
838,624
2,332,643
-

1,779,122
562,660
1,235,509
10,289

2,669,000
915,900
2,355,200
10,300

2,886,900
933,610
2,175,690
10,300

2,892,400
968,300
2,165,600
-

5,500
0.2
34,690
3.7
(10,090)
(0.5)
(10,300) (100.0)

$ 5,948,703

3,587,580

5,950,400

6,006,500

6,026,300

19,800

Expenditures:
Personnel
Operating
Subcontracted Client Services
Capital
TOTAL

0.3

Mission Statement: To provide services and programs to maintain and enhance the independence and dignity of
Northampton County residents over the age of 60 while providing protection as necessary.
Goals and objectives: To enable older adults to remain in the community and maintain a lifestyle with some degree
of independence via the provision of congregate and home delivered meals, transportation, recreational facilities,
personal hygiene care, counseling, and protective services for victims of abuse and neglect. Services are provided in
the homes of older adults and at 11 senior centers.
Budget Changes: Intergovernmental revenue increased due to a rise in the state block grant allocation. The
decrease in fees, fines, charges and miscellaneous revenue is due to an anticipated reduction in donations collected at
the senior centers.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases and are mostly
offset by three vacant unfunded positions: one aging care manager II position, one clerk typist III position and one van
driver position. Operating expenditures increased due to higher interfund transfer costs associated with the new
human services facility. Subcontracted client services will support levels of service consistent with prior years.
County contribution to the division remains at $563,900.

167

DRUG AND ALCOHOL

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
TOTAL

$ 2,647,032
131,152
3,660

1,511,863
139,869
2,640

3,061,900
429,800
3,800

2,963,000
262,300
3,700

2,721,900
430,400
3,800

(241,100)
168,100
100

(8.1)
64.1
2.7

$ 2,781,844

1,654,372

3,495,500

3,229,000

3,156,100

(72,900)

(2.3)

$ 598,384
122,484
2,225,862

429,827
99,331
1,405,787

621,300
161,000
2,808,200

637,700
169,300
2,517,000

565,300
181,900
2,523,300

(72,400)
12,600
6,300

(11.4)
7.4
0.3

$ 2,946,730

1,934,945

3,590,500

3,324,000

3,270,500

(53,500)

(1.6)

Expenditures:
Personnel
Operating
Subcontracted Client Services
TOTAL

Mission Statement: To improve the quality of life of Northampton County residents by eliminating alcohol, tobacco
and other drug abuse through the equitable allocation of funds and resources, by ensuring the availability of adequate
prevention, intervention, and treatment services, and by fostering a climate of public awareness that will lead to active
and collective involvement.
Goals and Objectives: To disseminate appropriate information and education applying state of the art prevention
strategies directed to all County residents, with particular emphasis on targeted groups including women, minorities and
high-risk youths, and to provide prevention, education, detoxification, counseling, rehabilitation, and temporary housing
to prevent, intervene and treat the serious problem of drug and alcohol abuse.
Budget Changes: Intergovernmental revenue decreased due to reductions in state allocations. Fees, fines, charges
and miscellaneous revenue increased due to the use of deferred Act 198 fees and DUI fine funds.
Personnel costs reflect one vacant, unfunded case manager supervisor position, offset somewhat by salary and fringe
benefit cost increases. Operating expenditures rose due to increases in the interfund transfer costs associated with the
new human services facility. Subcontracted client services will support levels of service consistent with prior years.
County contribution to the division is $114,400, an increase of $19,400 (20.4%).

168

HEALTHCHOICES

Actual
As Of
08/31/13

Projected
To
12/31/13

$ 44,203,541
39,187
-

30,327,163
13,399
-

44,846,800
27,000
-

44,803,100
50,000
15,181,661

44,924,500
25,000
14,658,000

121,400
(25,000)
(523,661)

0.3
(50.0)
(3.4)

$ 44,242,728

30,340,562

44,873,800

60,034,761

59,607,500

(427,261)

(0.7)

$ 391,383
760,892
41,484,004

263,201
67,696
29,037,591

391,100
759,200
44,247,200

443,400
769,100
58,822,261

465,300
599,700
58,542,500

21,900
(169,400)
(279,761)

4.9
(22.0)
(0.5)

$ 42,636,279

29,368,488

45,397,500

60,034,761

59,607,500

(427,261)

(0.7)

Actual
2012

Budget
2013

2014

Increase
(Decrease)

Percent

Revenues:
Intergovernmental
Investment Income
Budgetary Fund Balance
TOTAL

Expenditures:
Personnel
Operating
Subcontracted Client Services
TOTAL

Mission Statement: To assure an adequate system of psychiatric and substance abuse services for Medical
Assistance eligible County residents, and to provide administrative oversight of the behavioral healthcare program via a
contractual relationship with a behavioral healthcare managed care company.
Goals and Objectives: To improve access to behavioral healthcare services for medical assistance recipients; to
improve the quality of behavioral healthcare available to medical assistance recipients; and to stabilize Pennsylvania’s
medical assistance spending. To accomplish these goals the County subcontracts with a healthcare managed care
company to oversee all aspects of the state’s behavioral healthcare system.
Budget Changes: The intergovernmental revenue increase is due to adjustments in reimbursement rates from the
Department of Public Welfare. Investment income decreased due to an over anticipation of earnings in 2013. The
budgetary fund balance reflects the unspent portion of available funding and is restricted for the HealthChoices Fund.
Personnel costs reflect a consistent staffing pattern including salary and fringe benefit cost increases. Operating
expenditures decreased due to administrative contract adjustments. Subcontracted client services decreased due to a
lower restricted fund balance in the HealthChoices Fund.

169

HUMAN SERVICES COST ALLOCATION

Actual
2012

Actual
As Of
08/31/13

Projected
To
12/31/13

Budget
2013

2014

Increase
(Decrease)

Percent

Expenditures:
Information and Referral /
Emergency Services
Central Service Costs
Planning and Community
Development
Human Services Facility
TOTAL

$ (1,071,273)
(292,500)

(587,954)
(185,936)

(1,216,900)
(278,900)

(1,266,600)
(278,900)

(1,346,200)
(278,900)

79,600
-

6.3
-

(470,858)
-

(291,824)
-

(583,600)
-

(627,200)
-

(655,400)
(959,400)

28,200
(959,400)

4.5
100.0

$ (1,834,631)

(1,065,714)

(2,079,400)

(2,172,700)

(3,239,900)

(851,600)

(39.2)

The costs of the Information and Referral/Emergency Services (IRES) and Human Services Planning and Community
Development (PCD) are distributed as operating transfers to the categorical programs based on an appropriate
allocation method.
IRES provides residents with assistance and guides them to social service providers throughout the County. IRES also
provides emergency support to people in crisis for all categorical programs except the Gracedale Nursing Home.
The central service (indirect) cost allocation plan facilitates the identification and accumulation of allowable costs and
allocates them from divisions providing services to other divisions receiving these services. The proposed budget is
based upon the results of the 2012 indirect cost plan since the 2013 cost data is not available until the year is
completed.
PCD is responsible for monitoring the human services case management information system and overseeing human
services fiscal operations. The human services case management information system is designed to provide the data
necessary for comprehensive planning and state reporting of client statistics.
Human services facility represents costs that will be distributed as operating transfers to the special revenue funds
within Human Services based upon an approved allocation method. These costs are associated with the lease and
operating costs of the new human services facility located on Emrick Boulevard in Bethlehem Township.

170

C
A
P
I
T
A
L
P
R
O
J
E
C
T
S

CAPITAL PROJECTS SUMMARY

Recommended
Total
Budget

Expended
Through
2012

2013
Projected
Expenditures

2014
Budgeted
Expenditures

Project Expenditures
Capital Improvement Projects
2009 Bond Issue Projects
2013 Bond Issue Projects
County-wide GESA
Gracedale GESA
TOTAL

$

7,953,900
8,168,606
11,622,000
6,351,452
13,183,400

5,314,126
7,430,109
6,351,449
12,681,250

1,399,000
331,700
212,800
149
477,500

1,196,500
385,200
11,409,200
25,100

$

47,279,358

31,776,934

2,421,149

13,016,000

Appropriated
Through
2012

Funding
Required

2013
Funding

2014
Appropriations

Project Funding by Source
Economic stimulus grant
2009 Bond issue proceeds
2013 Bond issue proceeds
County-wide GESA financing
Gracedale GESA financing
County contribution
Budgetary fund balance
TOTAL

$

2,190,900
8,168,606
11,622,000
6,351,452
13,183,400
5,763,000
-

2,190,896
8,145,875
6,351,452
13,183,362
4,508,000
-

1,100
11,622,000
100
1,255,000
2,558,825

13,016,000

$

47,279,358

34,379,585

15,437,025

13,016,000

171

CAPITAL IMPROVEMENT PROJECTS
Recommended
Total
Budget
County-wide
Computer network switches
SAN enclosure

Archives Building
Building improvements
Storage system

Courthouse Complex
Courthouse windows
Courthouse exterior
Courthouse computer room HVAC
Courthouse UPS system
Curbs and sidewalks
Gun lockers (Sheriff)
Office renovations (Controller)
Paving parking lot (Criminal Admin Bldg)

Jail
Window security bars
Sprinkler system
HVAC equipment
Refurbish shower and bathroom areas

Gracedale Nursing Home
Grease interceptor/sewer
Elevators #5, 6 and 7
Dietary floor
Elevator #2
Kitchen equipment
High voltage system
Curbs & sidewalks
Elopment system
Kitchen flooring

$

Expended
Through
2012

2013
Projected
Expenditures

2014
Budgeted
Expenditures

1,150,000
400,000
1,550,000

1,055,747
1,055,747

94,300
399,700
494,000

-

700,000
553,000
1,253,000

441,968
468,458
910,426

211,000
84,200
295,200

47,400
47,400

2,190,895
699,982
150,000
135,000
100,000
130,000
30,000
125,000
3,560,877

2,190,895
664,440
5,874
130,759
2,991,968

30,000
120,000
14,000
164,000

114,200
100,000
28,400
125,000
367,600

70,000
70,000

250,000
70,000
40,000
30,000
390,000

222,000
13,800
28,600
67,200
331,600

20,500
15,000
90,000
7,800
193,200
326,500

250,000
70,000
40,000
100,000
460,000

72,889
83,334
115,000
245,000
28,800
45,000
90,000
75,000
200,000
955,023

-

72,889
83,334
111,328
2,528
16,474
10,432
296,985

(Continued)

172

CAPITAL IMPROVEMENT PROJECTS, Continued

Recommended
Total
Budget
Bechtel Building
Hot water pump

$

Parks and Recreation
Coroner's office (Louise Moore Park)
Gall Farm safety fence
Parks barn roof
Total Capital Improvement Projects

$

Economic stimulus grant
County contribution
Budgetary fund balance
Total Funding

2013
Projected
Expenditures

2014
Budgeted
Expenditures

15,000

11,300

-

-

65,000
50,000
45,000
160,000

5,818
41,882
47,700

44,200
44,200

65,000
65,000

7,953,900

5,314,126

1,399,000

1,196,500

Funding
Required

Project Funding by Source

Expended
Through
2012

Appropriated
Through 2012

2013
Funding

2014
Appropriations

$

2,190,900
5,763,000
-

2,190,896
4,508,000
-

1,255,000
1,340,356

1,196,500

$

7,953,900

6,698,896

2,595,356

1,196,500

The Capital Improvement Projects funds consolidate county-wide capital improvement expenditures and eliminate
the fluctuation in the divisions’ budgets as projects change from year to year.

173

2009 BOND ISSUE PROJECTS
Recommended
Total
Budget
Courthouse Complex
Parking deck

$

Expended
Through
2012

2013
Projected
Expenditures

2014
Budgeted
Expenditures

2,420,562

2,045,918

-

376,200

Juvenile Justice Center
Juvenile Justice Center expansion

4,493,490

4,493,812

-

-

Public Works
Bridge reconstruction

1,162,463

822,956

331,700

92,091

67,423

-

-

8,168,606

7,430,109

331,700

385,200

Costs
Bond issuance costs
Total 2009 Bond Issue Projects

$

Funding
Required

Project Funding by Source
2009 Bond proceeds, net of refunding
Bond interest income
Budgetary fund balance
Total Funding

Appropriated
Through 2012

2013
Funding

9,000

2014
Appropriations

$

8,168,606
-

8,069,571
76,304
-

1,100
715,766

385,200

$

8,168,606

8,145,875

716,866

385,200

174

2013 BOND ISSUE PROJECTS
Recommended
Total
Budget
Courthouse Complex
Emergency generator
Gracedale Nursing Home
Boiler house
Emergency generator

Public Works
Bridge reconstruction

$

Expended
Through
2012

2013
Projected
Expenditures

2014
Budgeted
Expenditures

800,000

-

-

800,000

300,000
3,200,000
3,500,000

-

-

300,000
3,200,000
3,500,000

7,100,000

-

-

7,100,000

117,900
104,100

-

117,900
94,900

9,200

$ 11,622,000

-

212,800

11,409,200

Costs
Underwriters discount
Bond issuance costs
Total 2013 Bond Issue Projects

Project Funding by Source
2013 Bond proceeds, net of refunding
Budgetary fund balance
Total Funding

Funding
Required

Appropriated
Through 2012

2013
Funding

2014
Appropriations

$ 11,622,000
-

-

11,622,000
-

11,409,200

$ 11,622,000

-

11,622,000

11,409,200

175

COUNTY-WIDE GUARANTEED ENERGY SAVINGS AGREEMENT (GESA)
Recommended
Total
Budget
Courthouse Complex
Courthouse
Controller / Archives building
Milides building
Criminal Admininstration building
Juvenile Justice Center
Domestic Relations building

$

Expended
Through
2012

2013
Projected
Expenditures

2014
Budgeted
Expenditures

3,062,383
66,635
25,025
34,404
137,420
36,468
3,362,335

3,062,378
66,674
25,025
34,404
137,420
36,468
3,362,369

-

-

2,166,229

2,166,269

-

-

Wolf building

293,505

293,514

-

-

Bechtel Building
Bechtel building

261,054

261,044

-

-

16,912
42,841
59,753

16,912
42,841
59,753

-

-

127,834
80,742

127,734
80,766

149
-

-

208,576

208,500

149

-

6,351,452

6,351,449

149

-

Jail
Jail
Wolf Building

Gracedale Complex
Greystone building
Voting Machine building
Costs
GESA financing costs
GESA interest

Total GESA Projects

$

Funding
Required

Project Funding by Source
GESA financing
Interest income
Budgetary fund balance
Total Funding

Appropriated
Through 2012

2013
Funding

2014
Appropriations

$

6,351,452
-

6,351,452
146
-

149

-

$

6,351,452

6,351,598

149

-

176

GRACEDALE GUARANTEED ENERGY SAVINGS AGREEMENT (GESA)

Gracedale Complex
Gracedale
911 Center
Parks fuel tanks
Greystone chiller

Recommended
Total
Budget

Expended
Through
2012

$

12,608,200
123,900
56,600
157,800
12,946,500

12,106,107
123,878
56,590
157,775
12,444,350

236,900

236,900

13,183,400

12,681,250

Costs
GESA financing costs
Total GESA Projects

$

Funding
Required

Project Funding by Source
GESA financing
Interest income
Budgetary fund balance
Total Funding

$

$

2013
Projected
Expenditures

2014
Budgeted
Expenditures

477,500
477,500

25,100
25,100

-

-

477,500

25,100

Appropriated
Through 2012

2013
Funding

2014
Appropriations

13,183,400
-

13,183,362
442
-

100
502,554

25,100

13,183,400

13,183,804

502,654

25,100

177

178

C
A
P
I
T
A
L
I
M
P
R
O
V
E
M
E
N
T
S
P
L
A
N

PROPOSED CAPITAL IMPROVEMENTS PLAN
Project

Origination
Date

2014

2015

County-wide
Disaster recovery phase II
Disaster recovery phase III
Regional forensic center

2013
2013
2013

Emergency Management Services Building
Phone system upgrade

2013

1,000,000

Courthouse Complex
Emergency generators
Data room improvements
Indoor firing range overhaul
Modernize security camera system
Courthouse columns
Courthouse retaining wall
Courthouse slate steps on 7th Street
Courthouse sprinklers
Curbs and sidewalks
Parking deck and walkway electrical
Pave parking lot #1
Remodel Sheriff's dispatch

2013
2013
2013
2013
2011
2011
2011
2012
2008
2011
2011
2013

800,000
800,000

Jail
Juvenile housing
Kitchen and dining floor replacement
Locking systems
Structural deficiencies
Exercise yard refurbishment
Exterior wall
Pave receiving area
Walkway covering

2012
2013
2009
2013
2012
2010
2013
2012

Greystone Building
Fan coil units

2013

$

-

-

2016
-

-

445,600
93,200
6,380,000
6,918,800
-

Through
2016
445,600
93,200
6,380,000
6,918,800
1,000,000

500,000
222,800
163,500
886,300

500,000
200,000
200,000
60,000
810,000
100,000
100,000
110,000
2,080,000

800,000
500,000
222,800
163,500
500,000
200,000
200,000
60,000
810,000
100,000
100,000
110,000
3,766,300

750,000
100,000
150,000
350,000
1,350,000

150,000
1,000,000
50,000
100,000
1,300,000

750,000
100,000
150,000
350,000
150,000
1,000,000
50,000
100,000
2,650,000

250,000

250,000

6,131,000

13,231,000

-

Bridges
Bridges

2012

4,789,000

2,311,000

(Continued)

179

PROPOSED CAPITAL IMPROVEMENTS PLAN, Continued

Project
Gracedale Complex
Boiler house flooding remediation
Emergency generators
Air handling unit ductwork #6 and #7
Electrical code upgrades
Elevator #1 and electrical panel
Fire alarm system upgrades
Gardens
Oxygen alarm system upgrades
Pave parking lots
Arcade floor
Ironer
Steam line
Tower fire pump
Water main piping replacement

Total

Origination
Date
2013
2013
2013
2013
2009
2001
2011
2012
2008
2011
2009
2008
2012
2012

2014
$

2015

2016

Through
2016

300,000
3,200,000
3,500,000

250,000
200,000
400,000
750,000
125,000
125,000
800,000
2,650,000

500,000
100,000
1,000,000
325,000
300,000
650,000
100,000
115,000
3,090,000

300,000
3,200,000
250,000
200,000
400,000
1,250,000
225,000
125,000
1,800,000
325,000
300,000
650,000
100,000
115,000
9,240,000

$ 10,089,000

7,197,300

19,769,800

37,056,100

180

PROPOSED CAPITAL IMPROVEMENTS PLAN FUNDING - SOURCES AND USES
Useful
Life

Bond
Proceeds

Project

County-wide
15 yrs Disaster recovery phase II
15 yrs Disaster recovery phase III
40 yrs Regional forensic center

$

6,380,000
6,380,000

Emergency Management Services Building
15 yrs Phone system upgrade
20 yrs
20 yrs
20 yrs
15 yrs
20 yrs
20 yrs
20 yrs
20 yrs
15 yrs
20 yrs
15 yrs
20 yrs

Courthouse Complex
Emergency generators
Data room improvements
Indoor firing range overhaul
Modernize security camera system
Courthouse columns
Courthouse retaining wall
Courthouse slate steps on 7th Street
Courthouse sprinklers
Curbs and sidewalks
Parking deck and walkway electrical
Pave parking lot #1
Remodel Sheriff's dispatch

20 yrs
15 yrs
20 yrs
30 yrs
20 yrs
40 yrs
15 yrs
20 yrs

Jail
Juvenile housing
Kitchen and dining floor replacement
Locking systems
Structural deficiencies
Exercise yard refurbishment
Exterior wall
Pave receiving area
Walkway covering

800,000
800,000

Operating
Funds

445,600
93,200
538,800
-

Federal
/ State
Funds

1,000,000

Total

445,600
93,200
6,380,000
6,918,800
1,000,000

500,000
222,800
163,500
500,000
200,000
200,000
60,000
810,000
100,000
100,000
110,000
2,966,300

-

800,000
500,000
222,800
163,500
500,000
200,000
200,000
60,000
810,000
100,000
100,000
110,000
3,766,300

-

750,000
100,000
150,000
350,000
150,000
1,000,000
50,000
100,000
2,650,000

-

750,000
100,000
150,000
350,000
150,000
1,000,000
50,000
100,000
2,650,000

-

250,000

-

250,000

-

13,231,000

Greystone Bldg
15 yrs Fan coil units
Bridges
45 yrs Bridges

13,231,000

-

(Continued)

181

PROPOSED CAPITAL IMPROVEMENTS PLAN FUNDING - SOURCES AND USES, Continued

Useful
Life
20 yrs
20 yrs
20 yrs
20 yrs
30 yrs
20 yrs
20 yrs
20 yrs
15 yrs
20 yrs
20 yrs
20 yrs
30 yrs
30 yrs

Bond
Proceeds

Project
Gracedale Complex
Boiler house flooding remediation
Emergency generators
Air handling unit ductwork #6 and #7
Electrical code upgrades
Elevator #1 and electrical panel
Fire alarm system upgrades
Gardens
Oxygen alarm system upgrades
Pave parking lots
Arcade floor
Ironer
Steam line
Tower fire pump
Water main piping replacement

Total

$

Operating
Funds

300,000
3,200,000
3,500,000

250,000
200,000
400,000
1,250,000
225,000
125,000
1,800,000
325,000
300,000
650,000
100,000
115,000
5,740,000

$ 23,911,000

12,145,100

182

Federal
/ State
Funds
1,000,000

Total
300,000
3,200,000
250,000
200,000
400,000
1,250,000
225,000
125,000
1,800,000
325,000
300,000
650,000
100,000
115,000
9,240,000
37,056,100

COUNTY-WIDE

Disaster recovery phase II – Hardware and software that would enable live data replication at the disaster
recovery hot site located at the Greystone building.

Disaster recovery phase III – Purchase and installation of the hardware and software necessary to replace
the existing daily backup restoration solution.

Regional forensic center – To consolidate forensic operations of the Coroner into one facility.

EMERGENCY SERVICES BUILDING

Phone system upgrade – This project will enable the County to upgrade hardware and software in order to
collaborate with neighboring counties and cities to move toward a shared environment. Hardware can be
shared which will offer the County additional physical backup centers should a catastrophic event occur at
the Emergency Management Services building.

COURTHOUSE COMPLEX

Emergency generators – Replace the two old generators at the Courthouse in order to ensure the operation
of the data center and provide emergency power to the Courthouse and the old historic Courthouse area.

Data room improvements – Most of the existing HVAC system in the data room must be replaced in order to
safeguard the computer equipment against excessive temperature and humidity levels. This project also
involves removing and replacing the elevated floor and the drop ceiling.

Indoor firing range overhaul – The condition of the 40 year old firing range is so antiquated that repair parts
have not been available for over ten years. A complete rebuilding of the range and mechanical systems
would help to alleviate existing repair and safety issues.

Modernize security camera system – The proposal is to replace the outdated, poorly functioning analog
coaxial cameras in all courtrooms and public court related hallways with modern high definition network
based cameras which have improved picture quality.

Courthouse columns – The columns in front of the historic Courthouse are settling and are in need of repair
or replacement.

Courthouse retaining wall – This old retaining wall at 7th and Walnut Streets was constructed without drain
holes, leading to cracking and deterioration of many of the joints.

Courthouse slate steps on 7th Street – These steps have deteriorated due to age and require replacement.
The steps are located outside of the exit doors on the west side of the historic Courthouse and pose a safety
concern.

Courthouse sprinklers – The existing irrigation system around the Courthouse rotunda is inadequate and
requires replacement.

Curbs and sidewalks – The curbs and sidewalks surrounding the Courthouse complex are cracked and
require repair or replacement to correct the deficiencies necessary to comply with City of Easton code
standards. The highest priority sidewalks are those in front of the Milides building.

Parking deck and walkway electrical – The electrical wiring in the parking deck is deficient and requires
corrective work to meet City of Easton code requirements.

(Continued)
183

COURTHOUSE COMPLEX, Continued

Pave parking lot #1 – Temporary repairs that were made when the parking deck was renovated are now
deteriorating and a permanent replacement of the macadam surface is necessary.

Remodel of Sheriff’s dispatch – Remodeling of Sheriff’s dispatch to assist in the processing of Megan’s law
offenders, to complete the remodeling work on the dispatch area and to perform prep work to make a
backup booking center in the Sheriff’s department.

JAIL

Juvenile housing – The Prison Rape Elimination Act (PREA) laws require juvenile offenders sentenced as
adults to be housed separately from the general inmate population. The administrative offices must be
relocated and subsequently converted to juvenile housing to accommodate juvenile inmates.

Kitchen and dining floor replacement – The tiles in this area are cracking and need to be replaced to
withstand the traffic and the weight of the equipment.

Locking systems – There are many old and outdated locking systems for cells in the restricted and
behavioral housing unit sections of the Jail that need to be updated and improved for better safety and
security.

Structural deficiencies – The tiers in the restricted housing unit and behavioral housing unit have been found
to be structurally deficient and will require additional support or replacement to prevent further shifting.

Exercise yard refurbishment – The current exercise yard requires improvements in order to provide
increased safety and security for the inmates.

Exterior wall – Small pieces of the exterior wall have fallen off and were found at the base of the wall
indicating that repairs are necessary.

Pave receiving area – The paved surface is deteriorating causing safety concerns.

Walkway covering – Provide a walkway cover from the vehicle sally-port to central booking.

GREYSTONE BUILDING

Fan coil units – This project involves the replacement of all the fan coil units in the building. These units
have exceeded their useful lives and do not function properly. The installation of new units complements
the new chiller recently installed under the GESA project to provide adequate cooling in the building.

184

BRIDGES

Bridges – According to a study performed in 2012 by Borton Lawson Engineering, 21 bridges require
replacement and 37 bridges require major repairs. The following schedule illustrates the 18 bridges
included in the 2013 bond-funded bridge projects. Fifteen bridges are scheduled to be included in a future
bond issue. Bridges not listed below are beyond the scope of this three-year plan.

Bridge #
Action
31
Removal
Removal with road
72
alignment
99
Replacement
103 Replacement
187 Replacement
213 Replacement
102 Replacement

Municipality
Location
Lower Mt Bethel Twp Depue Road
Bushkill Twp
Old Filetown Road
Bethlehem Twp
Lower Nazareth Twp
Lower Nazareth Twp
Plainfield Twp
Lower Nazareth Twp

Christian Springs Road
Steuben Road
Steuben Road
Rasleytown Road
Township Road #436

Bushkill Twp
Upper Nazareth Twp
Northampton Borough
Allen Twp
Lehigh Twp
Moore Twp
Washington Twp
Plainfield Twp
Bushkill Twp

W. Aluta Mill Road
Christian Spring Road
Canal Street
Valley Road
Ash Drive
Lilly Hill Road
Evans Road
Jones Hill Road
Clearfield Road

75
107
127
133
135
144
166
218
220

Rehabilitation
Rehabilitation
Rehabilitation
Rehabilitation
Rehabilitation
Rehabilitation
Rehabilitation
Rehabilitation
Rehabilitation

94
95

Deck replacement City of Bethlehem
Bridle Path Road
Deck replacement City of Bethlehem
Macada Road
Total 2013 Bond Issue Funded Projects

$

2014
92,000
427,000
821,000
828,000
861,000
-

2015
636,000
1,675,000

2016
-

Total
92,000

-

427,000
821,000
828,000
861,000
636,000
1,675,000

1,196,000

-

-

1,196,000

564,000

-

-

564,000

-

7,100,000

4,789,000

2,311,000

15
66
184
210
215

Replacement
Replacement
Replacement
Replacement
Replacement

Lower Saucon Twp
Stockertown Borough
Bushkill Twp
Lower Mt. Bethel Twp
Lower Mt. Bethel Twp

Meadows Road
LaFevre Road
East Douglasville Road
Miller Road
Rasley Hill Road

-

-

1,657,000
1,016,000
746,000
849,000
559,000

1,657,000
1,016,000
746,000
849,000
559,000

29
90
112
134
203

Surface overlay
Surface overlay
Surface overlay
Surface overlay
Surface overlay

Lower Mt. Bethel Twp
City of Bethlehem
Lower Nazareth Twp
Lehigh Twp
Washington Twp

Little Creek Road
West Lehigh Avenue
Steuben Road
Church Drive
Bangor Road

-

-

489,000

489,000

88

Arch repairs

City of Bethlehem

West Broad Street

-

-

100,000

100,000

54
63
203

Concrete repairs
Concrete repairs
Concrete repairs

Washington Twp
Tatamy Borough
Washington Twp

Flicksville Road
Bushkill Street
Bangor Road

-

-

230,000

230,000

168

Painting

Glendon Borough

Hill Road

-

-

485,000

485,000

-

-

6,131,000

6,131,000

6,131,000

13,231,000

Total Future Bond Issue Projects
Bridges Total

185

$ 4,789,000

2,311,000

GRACEDALE COMPLEX

Boiler house flooding remediation – This work corrects the flooding at the boiler house so the emergency
generator will be able to function and ensure the proper operation of the boiler house during severe wet
weather conditions and loss of power.

Emergency generators – This project involves replacing three old generators with two new ones and adding
two additional generators so that the Gracedale facility will be fully operational during occasions of power
loss.

Air handling unit ductwork #6 and #7 – Installation of this ductwork would further assist in maintaining
appropriate comfortable air and humidity levels in the Gracedale facility and improve the efficiency of the
HVAC systems.

Electrical code upgrades – This corrects the electrical code violations discovered during the GESA project.

Elevator #1 and electrical panel – Replace the old, manually-operated mid-1950’s elevator in the northwest
wing of the facility.

Fire alarm system upgrades – The existing system is old and replacement parts are not available. Existing
spare parts are being used when one fails.

Gardens – The paving and landscaping in the garden has many deficiencies that require corrective action.

Oxygen alarm system upgrades – The oxygen alarm system is obsolete and needs repair.

Pave parking lots – The north and south parking lots are deficient and require total replacement.

Arcade floor – This floor was not installed properly and needs to be replaced.

Ironer – This project involves the replacement of the laundry ironer. The unit dates back to the mid-1970’s
and replacement parts are not readily available.

Steam line – The steam line to the Tower and northwest wing is old and is of the same age as other lines in
the area that have leaked. Replacement of this line should commence before paving the parking lot on the
north side of the Tower.

Tower fire pump – This project boosts the water supply for the fire protection system by upgrading the 40
year old Tower fire pumps and includes other associated improvements.

Water main piping replacement – This project involves replacing the water main piping in the water main
loop around the Gracedale facility, and upgrading the water supply boosting pump.

186