2017 Proposed Budget Northampton County

2017 PROPOSED BUDGET
AND
CAPITAL IMPROVEMENTS PLAN
COUNTY OF NORTHAMPTON
EASTON, PENNSYLVANIA
OFFICE OF COUNTY EXECUTIVE
NORTHAMPTON COUNTY COURTHOUSE
669 WASHINGTON STREET
EASTON, PENNSYLVANIA 18042-7499
John A. Brown
County Executive
Area Code (610) 559-3191

Fax: (610) 559-3722
October 3, 2016
Honorable John Cusick, President

and Members of the Northampton County Council
Northampton County Courthouse
Easton, PA 18042
Council Members:
This document contains the administrations proposed 2017 budget and capital
improvements plan in accordance with Article VII, Sections 702 and 703 of the Northampton
County Home Rule Charter. The budget document has been divided into six sections: Budget
Message, Revenue Analysis, Expenditure Analysis, Budget by Program, Capital Projects, and
Capital Improvements Plan.
This document summarizes the information provided by various department, division and
agency fiscal and management personnel. It contains information that is subject to change
during the next two months.
The Department of Fiscal Affairs will continue to analyze the revenues and expenditures
between now and the December 16, 2016 deadline for adopting the 2017 budget. Council will
be notified of any significant developments as they occur.
Respectfully submitted,
John A. Brown
County Executive
TABLE OF CONTENTS
Page
BUDGET MESSAGE
2017 County Executive Budget Message .................................................................................................................
2016 Budget vs. Proposed 2017 Budget ..........................................................................................................................
GRAPH: Proposed 2017 Operating Budget Expenditures by Program ............................................
Proposed 2017 Budget by Fund Type ...............................................................................................................................
1
3
4
5
REVENUE ANALYSIS
Revenue Analysis ......................................................................................................................................................................... 7
GRAPH: Proposed 2017 Operating Budget Revenues.............................................................................. 7
Taxes .................................................................................................................................................................................................. 8
Intergovernmental ...................................................................................................................................................................... 8
Fees, Fines, Charges and Miscellaneous ........................................................................................................................... 9
Investment Income ..................................................................................................................................................................... 9
Budgetary Fund Balance ......................................................................................................................................................... 10
EXPENDITURE ANALYSIS
Expenditure Analysis ................................................................................................................................................................. 13
GRAPH: Proposed 2017 Operating Budget Expenditures...................................................................... 13
Personnel ........................................................................................................................................................................................ 14
Personnel Summary ................................................................................................................................................. 15
Unfunded Positions for 2017............................................................................................................................... 17
Upgraded Positions for 2017 .............................................................................................................................. 18
Position Changes for 2017 ................................................................................................................................... 19
Operating ....................................................................................................................................................................................... 20
Subcontracted Client Services ............................................................................................................................................. 21
Pass Through Grants ................................................................................................................................................................. 21
Grants ............................................................................................................................................................................................... 22
Bi-County Ventures.................................................................................................................................................................... 25
Debt Service .................................................................................................................................................................................. 26
Capital .............................................................................................................................................................................................. 27
Other Financing Uses................................................................................................................................................................ 28
Contingency .................................................................................................................................................................................. 28
Capital Projects ......................................................................................................................................................................... 28
County Contribution ................................................................................................................................................................. 29
BUDGET BY PROGRAM
General Government Program ............................................................................................................................................. 31
GRAPH: Proposed 2017 Operating Budget General Government Program ................................ 31
General Government Program Summary ...................................................................................................... 32
Council Summary .................................................................................................................................... 33
Council ...................................................................................................................................... 34
Financial Stabilization .......................................................................................................... 35
Executive...................................................................................................................................................... 36
Controller .................................................................................................................................................... 37
Solicitor ........................................................................................................................................................ 38
Human Resources ................................................................................................................................... 39
Page
BUDGET BY PROGRAM, Continued
General Government Program, Continued
Fiscal Affairs Summary .......................................................................................................................... 40
Financial Planning and Control ....................................................................................... 41
Revenue ..................................................................................................................................... 42
Disbursements ........................................................................................................................ 43
Assessment Summary.......................................................................................................... 44
Assessment ............................................................................................................. 45
Geographic Information System (GIS)........................................................ 46
Procurement ............................................................................................................................ 47
Recorder of Deeds Summary ........................................................................................... 48
Recorder of Deeds ............................................................................................... 49
Deeds Records Improvement......................................................................... 50
Information Services............................................................................................................. 51
County Records Improvement ........................................................................................ 52
Administration Summary ..................................................................................................................... 53
Administration - Administration ..................................................................................... 54
Administrative Services ....................................................................................................... 55
Farmland Preservation Summary ................................................................................... 56
Farmland Preservation ....................................................................................... 57
Route 33 TIF............................................................................................................ 58
Open Space Initiative Summary...................................................................................... 59
County Parks .......................................................................................................... 60
Municipal Parks ..................................................................................................... 61
Farmland Preservation ....................................................................................... 62
Farmland Municipal Partner Program ........................................................ 63
Environmentally Sensitive ................................................................................ 64
Act 13 Environmental Initiative ....................................................................................... 65
Conservation District Summary ...................................................................................... 66
Conservation District .......................................................................................... 67
Dirt and Gravel Road .......................................................................................... 68
Low Volume Roads ............................................................................................. 69
Clean Water ............................................................................................................ 70
Watershed Specialist .......................................................................................... 71
Act 13 Conservation District ........................................................................... 72
Envirothon ............................................................................................................... 73
Weights and Measures ....................................................................................................... 74
Conduct of Elections ............................................................................................................ 75
Agricultural Extension Summary .................................................................................... 76
Agricultural Extension ........................................................................................ 77
Insect Pest Management .................................................................................. 78
Emergency Management Services Summary ........................................................... 79
Enhanced 911 ........................................................................................................ 80
Emergency Management ................................................................................. 81
HazMat Act 165 .................................................................................................... 82
Emergency Planning and Training ............................................................... 83
Emergency Management Responder Training ...................................... 84
Pre-disaster Mitigation ...................................................................................... 85
Task Force Equipment ....................................................................................... 86
Authorities, Boards, Commissions and Bi-county Ventures .............................. 87
ii
Page
General Government Program, Continued
Community and Economic Development Summary .............................................................. 88
Community and Economic Development Administration.................................. 89
Community Development Summary ............................................................................ 90
Solid Waste and Recycling .............................................................................. 91
Affordable Housing............................................................................................. 92
Grants ........................................................................................................................ 93
Hotel Room Rental Tax Grants Summary ................................................ 94
Hotel Room Rental Tax 2000 Grants ......................................... 95
Hotel Room Rental Tax 2005 Grants ......................................... 97
Community Development Grants ................................................................ 98
Community Development Pass Through Grants................................... 99
Economic Development Summary ............................................................................. 100
Gaming Administration Summary............................................................. 101
Gaming Host County Tables ...................................................... 102
Gaming Host County Slots.......................................................... 103
Economic Development Pass Through Grants .................................... 104
Revolving Loan (EPA) ...................................................................................... 105
Revolving Loan (MCLSA) ............................................................................... 106
Revolving Loan (ED) ......................................................................................... 107
General Government Cost Allocation ......................................................................................... 108
Court System and Corrections Program ....................................................................................................................... 109
GRAPH: Proposed 2017 Operating Budget Court System and Corrections Program .......... 109
Court System and Corrections Program Summary ................................................................................ 110
District Attorney Summary .............................................................................................................. 111
District Attorney .................................................................................................................. 112
DUI Processing Centers ................................................................................................... 113
Victims of Juvenile Offenders........................................................................................ 114
Rights and Services Act.................................................................................................... 115
Sheriff Summary ................................................................................................................................... 116
Sheriff ................................................................................................................................... 117
Sheriff Grants ........................................................................................................................ 118
Coroner Summary ................................................................................................................................ 119
Coroner ................................................................................................................................... 120
Coroner Vital Statistics Improvement ....................................................................... 121
Coroner Grants .................................................................................................................... 122
Public Defender..................................................................................................................................... 123
Corrections .............................................................................................................................................. 124
Court Services Summary ................................................................................................................... 125
Court Services - Administration ................................................................................... 126
Civil Summary....................................................................................................................... 127
Civil .......................................................................................................................... 128
Civil Automation ................................................................................................ 129
Criminal Summary .............................................................................................................. 130
Criminal.................................................................................................................. 131
Criminal Automation ....................................................................................... 132
Register of Wills................................................................................................................... 133
Orphans Court ..................................................................................................................... 134
Archives ................................................................................................................................... 135
iii
Page
Court System and Corrections Program, Continued
Court Administration Summary..................................................................................................... 136
Court Administration ........................................................................................................ 137
Magisterial District Judges ............................................................................................. 138
Law Library ............................................................................................................................. 139
Domestic Relations ............................................................................................................ 140
Juvenile Probation .............................................................................................................. 141
Adult Probation ................................................................................................................... 142
Problem Solving Courts ................................................................................................... 143
Juvenile Justice Center ..................................................................................................... 144
Driving Under the Influence (DUI) ............................................................................. 145
Fiscal Affairs Summary ....................................................................................................................... 146
County Records Improvement ..................................................................................... 147
Constables ............................................................................................................................. 148
Court System and Corrections Cost Allocation ...................................................................... 149
Public Works Program........................................................................................................................................................... 150
GRAPH: Proposed 2017 Operating Budget Public Works Program ............................................. 150
Public Works Program Summary.................................................................................................................... 151
Public Works Administration Summary ................................................................................. 152
Public Works - Administration ..................................................................................... 153
Solid Waste and Recycling ............................................................................................. 154
Parks and Recreation Summary..................................................................................................... 155
Parks and Recreation ....................................................................................................... 156
Louise Moore Pine Bequest .......................................................................................... 157
Custodial Services ................................................................................................................................ 158
Operations and Maintenance ......................................................................................................... 159
Bridges Summary ................................................................................................................................. 160
Bridges ..................................................................................................................................... 161
Act 13 Bridge Improvements ........................................................................................ 162
Public Works Cost Allocation.......................................................................................................... 165
Human Services Program .................................................................................................................................................... 166
GRAPH: Proposed 2017 Operating Budget Human Services Program ....................................... 166
Human Services Program Summary ............................................................................................................. 167
Human Services - Administration ................................................................................................. 168
Grants ........................................................................................................................................................ 169
Human Services Facility ..................................................................................................................... 170
Information and Referral / Emergency Services .................................................................... 171
Veterans Affairs ..................................................................................................................................... 172
Gracedale Nursing Home ................................................................................................................. 173
Mental Health ........................................................................................................................................ 174
Developmental Programs................................................................................................................. 175
Children, Youth and Families .......................................................................................................... 176
Area Agency on Aging ....................................................................................................................... 177
Drug and Alcohol ................................................................................................................................. 178
HealthChoices ........................................................................................................................................ 179
Human Services Cost Allocation ................................................................................................... 180
iv
Page
CAPITAL PROJECTS
Capital Projects Summary.................................................................................................................................................... 181
Capital Improvement Projects ......................................................................................................................... 182
2009 Bond Issue Projects ................................................................................................................................... 184
2013 Bond Issue Projects ................................................................................................................................... 185
Capital Improvements Plan ................................................................................................................................................. 187
Capital Improvements Descriptions
County-wide ............................................................................................................................................................. 188
Courthouse Complex ........................................................................................................................................... 188
Jail.................................................................................................................................................................................. 188
Gracedale Nursing Home................................................................................................................................... 188
Parks............................................................................................................................................................................. 188
Archives ...................................................................................................................................................................... 188
Bridges ........................................................................................................................................................................ 189
COUNTY OF NORTHAMPTON ORGANIZATIONAL CHART
Voters
District
Attorney
Controller
Council
Court
Administration
Community &
Economic
Development
Solicitor
Court of
Common
Pleas
Executive
Human
Resources
Public
Defender
District
Judges
Coroner
Authorities &
Commissions
Sheriff
Domestic
Relations
Section
Corrections
DUI
Program
Adult
Probation
Public
Works
Bridge
Maintenance
Fiscal
Affairs
Financial
Planning and
Control
Administrative
Services
Financial &
Information
Systems
Information,
Referral and
Emergency
Services
Parks &
Recreation
Revenue
Agricultural
Extension
Building
Operations &
Maintenance
Disbursements
Conservation
District
Assessment
Farmland
Preservation
Custodial
Services
Human
Services
Administration
Recorder of
Deeds
Conduct of
Elections
Procurement
Weights &
Measures
Civil
Criminal
Juvenile
Probation
Juvenile
Detention
Center
Jury
Management
System
Law Library
Area Agency on
Aging & Grants
Management
Orphans
Register
Of Wills
Gracedale
Nursing
Home
Archives
Children, Youth,
& Families
Drug & Alcohol

Information
Services
Court
Services
Emergency
Management
Services
HealthChoices
Mental Health, Early

Intervention,
Developmental
Programs
Veterans
Affairs
vi
Pretrial
Services
vii
B
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S
A
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2017 COUNTY EXECUTIVE BUDGET MESSAGE

The proposed Northampton County 2017 budget addresses the needs of County government within the context of
the major financial challenges the County is facing.
The administration has assembled a proposed 2017 budget with total operating and capital projects funding of
$379 million, a decrease of $12 million versus 2016 budgeted levels.
The 2017 budget requires the use of approximately $8.2 million of the General Funds unreserved balance.
The tax rate is unchanged at 11.8 mills.
The administrations systematic approach to expenditure reduction and cash flow management has stabilized the
fund balance in the Countys General Fund, the primary funding source for balancing the annual budget.
However, the decline in total operating revenue continues to present financial challenges for the County.
For 2017, proposed total operating budget revenue of $359.5 million reflects a decrease of $12.7 million.
-
This decrease is driven by a reduction of $11.7 million of intergovernmental revenue and a decrease of $3.1
million of budgetary fund balance.
o
The intergovernmental decrease of $11.7 million primarily consists of $1.2 million in General
Government, $3.5 million in Public Works, and $6.5 million in Human Services. The budgetary fund
balance decrease of $3.1 million is primarily due to the Human Services program decrease of $2.5
million related to greater utilization of HealthChoices.
The projected revenue decrease is offset by a tax base growth of $1.5 million and fees, fines, charges and
miscellaneous revenue increase of $600,000 due to 911 funding changes and aggressive pursuit of revenue
collection at Gracedale.
Expenditures are projected to decrease $12.4 million driven by a reduction in operating of $9.8 million, primarily
related to Gracedales Medical Assistance Intergovernmental Transfer (IGT) of $7.8 million, and a reduction of capital
expenditures by $4.7 million. This decrease is offset by an increase of subcontracted client services of $3.3 million.
-
Personnel costs remain flat. A salary increase of $2 million is offset by a net decrease in fringe benefit costs of
$2 million. A cost-of-living adjustment (COLA) has been included for non-union employees.
Capital improvement projects expenditures increased $3.5 million to $22.3 million driven by contributions to the
Capital Improvement Fund. Total capital projects expenditures increased approximately $400,000 to $27.2 million in
2017.
The County made significant strides improving the planning and delivery of capital projects and must remain
proactive in addressing short and long term capital demands. The County continues to face additional major
financial capital requirements including ongoing reconstruction and rehabilitation of the 119 County bridges,
Gracedale Nursing Home improvements, construction of a regional forensic center, information technology
infrastructure upgrades, potential acquisition of the Human Services building and construction of a new Jail.
The administration is recommending that a minimum of one (1) mil of tax revenue (approximately $7.9 million) be
set aside annually for funding short and long term capital projects to meet this continuing challenge.
In order to understand the 2017 proposed budget, several major events occurred in 2016 which have an impact on
the proposed 2017 budget.
Pennsylvania Department of Human Services reinstituted Medical Assistance Intergovernmental Transfer (IGT)
for county nursing homes. This program increased Gracedales expenditures $7.8 million and revenue $10.2
million resulting in a net revenue increase of $2.4 million.
The County received PennDOT approval to pursue a Public-Private Partnership (P3) program to replace and
rehabilitate thirty-three bridges. Working with the General Purpose Authority, a request for proposal (RFP) was
issued in April 2016 for the project. An agreement is anticipated with a developer by the end of 2016.
Two of the eleven employee union contracts remain open and are subject to ongoing negotiation. Four
contracts have been settled and the contract terms are included for 2017. The remaining five contracts are
ratified.
Absentee policy at Gracedale was amended effective January 1, 2016. Shift callouts have decreased by 50%
through 9/1/2016. Further advances are anticipated for 2017.
The change in funding structure for 911 operations may result in consolidation among local 911 centers.
Discussions were initiated and will continue in 2017.
Human Resources initiated several training programs to support department managers and supervisors in their
management roles.
A major software upgrade was initiated for the Civil Division (Prothonotary) and will be operational by year end.
Employees are the Countys most valuable resource. The County has taken several steps to support their
development and provide the necessary tools and job training to ensure their success. It is their ongoing
commitment that enables the County to fulfill its mission.
Finally, while we have made significant strides in stabilizing the Countys finances by reducing costs and improving
cash flow, there is much more to be done. County government must continue to operate in a cost-effective way.
Doing so will ensure that we will be prepared to meet the many challenges that lie ahead.
John A. Brown
James W. Hunter, Jr.
County Executive
Director of Fiscal Affairs
2016 BUDGET VS. PROPOSED 2017 BUDGET
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Taxes
Intergovernmental
Fees, Fines, Charges and Misc.
Investment Income
Budgetary Fund Balance
$ 96,807,476
159,104,160
37,081,371
251,194
-
98,197,000
185,409,000
37,899,000
400,100
-
97,545,000
187,854,617
37,227,500
380,100
49,186,048
99,056,000
176,172,700
37,792,700
381,700
46,080,400
1,511,000
(11,681,917)
565,200
1,600
(3,105,648)
1.5
(6.2)
1.5
0.4
(6.3)
TOTAL OPERATING BUDGET
293,244,201
321,905,100
372,193,265
359,483,500
(12,709,765)
(3.4)
19,791
-
20,500
-
18,991,688
19,322,200
330,512
1.7
19,791
20,500
18,991,688
19,322,200
330,512
1.7
$ 293,263,992
321,925,600
391,184,953
378,805,700
(12,379,253)
(3.2)
General Government
Court System and Corrections
Public Works
Human Services
Contingency
$ 38,847,993
70,746,749
5,706,780
167,829,553
-
41,482,200
75,313,700
10,176,700
192,400,600
-
62,187,310
78,933,354
14,195,064
208,977,537
100,000
60,299,200
79,198,800
11,452,600
200,532,900
100,000
(1,888,110)
265,446
(2,742,464)
(8,444,637)
-
(3.0)
0.3
(19.3)
(4.0)
-
283,131,075
319,373,200
364,393,265
351,583,500
(12,809,765)
(3.5)
Capital Projects:
Capital Improvement Projects
2009 Bond Issue Projects
1,207,275
341,557
824,221
4,659,900
57,300
2,769,500
19,091,856
57,202
7,642,630
22,346,500
4,875,700
TOTAL CAPITAL PROJECTS
2,373,053
7,486,700
26,791,688
27,222,200
430,512
1.6
$ 285,504,128
326,859,900
391,184,953
378,805,700
(12,379,253)
(3.2)
Percent
Revenues:
Capital Projects:
Investment Income
TOTAL COMBINED OPERATING
AND CAPITAL PROJECTS
Expenditures:

3,254,644
17.0
(57,202) (100.0)
(2,766,930) (36.2)
PROPOSED 2017 OPERATING BUDGET

Expenditues By Program
Capital Projects
7.2%
General Government
15.9%
Court System
and Corrections
20.9%
Public Works
3.0%
Human Services
53.0%
PROPOSED 2017 BUDGET BY FUND TYPE
General
Fund
Special
Revenue
Funds
$ 96,540,000
3,781,800
12,568,100
290,900
2,516,000
172,390,900
25,224,600
90,800
99,056,000
176,172,700
37,792,700
381,700
113,180,800
200,222,300
313,403,100
10,733,600
100,000
203,800
859,700
538,200
1,539,400
6,849,500
6,389,100
753,600
27,966,900
230,900
13,377,800
9,044,700
22,653,400
10,733,600
100,000
203,800
859,700
538,200
1,539,400
7,080,400
19,766,900
9,798,300
50,620,300
4,754,700
6,755,300
1,105,400
1,655,000
29,782,300
3,092,300
16,566,500
570,000
64,281,500
6,233,400
1,542,000
9,501,500
418,300
269,800
167,000
12,843,000
13,100
13,711,200
5,219,200
197,037,000
3,437,400
27,222,200
-
4,754,700
7,173,600
1,375,200
1,655,000
29,782,300
3,259,300
29,409,500
583,100
77,992,700
11,452,600
198,579,000
27,222,200
12,938,900
109,525,300
242,058,200
27,222,200
378,805,700
3,655,500
(41,835,900)
(27,222,200)
(65,402,600)
Other Financing Sources (Uses):

Transfers in
Transfers out
1,185,100
(23,113,100)
16,423,300
(2,395,300)
7,900,000
-
25,508,400
(25,508,400)
TOTAL OTHER FINANCING SOURCES (USES)

Net change in fund balances
Fund balances -- January 1
(21,928,000)
(18,272,500)
18,272,500
14,028,000
(27,807,900)
27,807,900
7,900,000
(19,322,200)
19,322,200
(65,402,600)
65,402,600
Revenues:
Taxes
Intergovernmental
Fees, Fines, Charges and Miscellaneous
Investment Income
TOTAL REVENUES
Expenditures:
General Government:
Council
Contingency
Executive
Controller
Solicitor
Human Resources
Fiscal Affairs
Administration
Community and Economic Development
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
TOTAL EXPENDITURES
Excess (deficiency) of revenues
over (under) expenditures
Fund balances -- December 31
Capital
Projects
Funds
Total
R
E
V
E
N
U
E
A
N
A
L
Y
S
I
S
REVENUE ANALYSIS
Actual
2015
Projected
2016
2016
Budget
2017
Increase
(Decrease)
Taxes
Intergovernmental
Investment Income
$ 96,807,476
159,104,160
37,081,371
251,194
-
98,197,000
185,409,000
37,899,000
400,100
-
97,545,000
187,854,617
37,227,500
380,100
49,186,048
99,056,000
176,172,700
37,792,700
381,700
46,080,400
1,511,000
(11,681,917)
565,200
1,600
(3,105,648)
1.5
(6.2)
1.5
0.4
(6.3)
293,244,201
321,905,100
372,193,265
359,483,500
(12,709,765)
(3.4)
19,791
-
20,500
-
18,991,688
19,322,200
330,512
1.7
19,791
20,500
18,991,688
19,322,200
330,512
1.7
$ 293,263,992
321,925,600
391,184,953
378,805,700
(12,379,253)
Percent
Revenues:
Capital Projects:
Investment Income


Revenues
Budgetary Fund
Balance
12.8%
Fees, Fines, Charges

and Miscellaneous
10.5%
Taxes
27.6%
Intergovernmental
49.0%
Investment Income
0.1%
(3.2)
Taxes
Real Estate Tax
Hotel Room Rental Tax
TOTAL
Actual
2015
Projected
2016
2016
Budget
$ 94,351,472
2,456,004
95,681,000
2,516,000
95,375,000
2,170,000
96,540,000
2,516,000
1,165,000
346,000
1.2
15.9
$ 96,807,476
98,197,000
97,545,000
99,056,000
1,511,000
1.5
2017
Increase
(Decrease)
Percent
Taxes represents 27.6% of proposed total operating budget revenue. Current year real estate tax revenue is
estimated at $93.8 million while delinquent and rollback real estate taxes comprise the remaining $2.7 million of
real estate tax revenue. Hotel Room Rental Tax revenue is estimated at $2.5 million.
The proposed 2017 real estate tax millage rate will remain at 11.8 mills.
Given the projected real estate assessment base of $8.2 billion, one mill of County real estate tax will generate
approximately $7.9 million of net revenue after allowance for deferred payments and discounts. There are
approximately 118,400 taxable properties on the tax rolls. Of these properties, approximately 112,000 (94.6%) are
residential and agricultural land representing $6.5 billion in assessed value based on 50% of 1995 appraised values.
In 2017, the County real estate tax for a property assessed at $50,000 will be $590.
Intergovernmental
Actual
2015
General Government
Public Works
Human Services
TOTAL
2,428,170
9,010,953
1,497,763
146,167,274
$ 159,104,160
Projected
2016
Budget
2016
3,678,000
9,822,300
4,795,500
167,113,200
5,185,292
10,180,176
5,268,050
167,221,099
4,031,900
9,644,900
1,729,800
160,766,100
(1,153,392)
(535,276)
(3,538,250)
(6,454,999)
(22.2)
(5.3)
(67.2)
(3.9)
185,409,000 187,854,617
176,172,700
(11,681,917)
(6.2)
2017
Increase
(Decrease)
Percent
Intergovernmental revenue represents 49% of proposed total operating budget revenue.

The General Government program is expected to receive 2.3% of proposed total intergovernmental revenue, a
decrease of approximately $1.2 million (22.2%). The majority of this decrease is due to a reduction in the
anticipated revenue for Community Development Block Grants as well as the receipt of brownfields revenue for the
EPA revolving loan and economic development pass through grants in 2016.
The Court System and Corrections program is expected to receive 5.5% of proposed total intergovernmental
revenue, a decrease of approximately $535,300 (5.3%). The decrease reflects the receipt of gaming grants by the
Coroner and the Sheriff in 2016 and an anticipated reduction in Title IV-D reimbursement received by Domestic
Relations.
The Public Works program is expected to receive 1% of proposed total intergovernmental revenue, a decrease of
approximately $3.5 million (67.2%). The decrease reflects a 2016 budget amendment for federal and state funding
associated with the replacement of County Bridge 102.
The Human Services program is expected to receive 91.2% of proposed total intergovernmental revenue, a decrease
of approximately $6.5 million (3.9%).
The decrease is mainly due to a Gracedale Medical Assistance
Intergovernmental Transfer (IGT) which occurred in 2016.
Fees, Fines, Charges and Miscellaneous

General Government
Public Works
Human Services
TOTAL
Actual
2015
Projected
2016
2016
Budget
2017
Increase
(Decrease)
$ 11,460,384
10,557,569
142,023
14,921,395
12,464,500
10,646,300
93,000
14,695,200
11,456,900
10,546,500
121,000
15,103,100
12,042,400
10,173,500
253,600
15,323,200
585,500
(373,000)
132,600
220,100
5.1
(3.5)
109.6
1.5
$ 37,081,371
37,899,000
37,227,500
37,792,700
565,200
1.5
Percent
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 10.5% of proposed total operating budget revenue. Fees
are set at the maximum allowed by law.
The General Government program expects to collect 31.9% of this revenue source. The increase of approximately
$585,500 (5.1%) is primarily due to a change in the funding for 911 operations based on a formula established by
Act 12 of 2015. Additionally, there is an anticipated increase in table game revenue received from the Sands Casino
and an anticipated County Commissioners Association of Pennsylvania (CCAP) insurance reimbursement based on a
five year history of receiving reimbursement payments. This is partially offset by the proposed transfer of Solid
Waste and Recycling from Community and Economic Development to Public Works in 2017.
The Court System and Corrections program expects to collect 26.9% of this revenue source. The decrease of
$373,000 (3.5%) is primarily due to an anticipated decline in the collection of court-related fees and fines for
multiple divisions. This is partially offset by an expected increase in County cost reimbursement for externally
requested Court Reporter transcripts.
The Public Works program expects to collect 0.7% of this revenue source. The increase of $132,600 (109.6%) is due
to the proposed transfer of Solid Waste and Recycling to Public Works from Community and Economic
Development in 2017.
The Human Services program expects to collect 40.5% of this revenue source, primarily at the Gracedale Nursing
Home, as charges for resident care. The increase of $220,100 (1.5%) is primarily due to a more aggressive pursuit of
patient payments and an anticipated rise in private pay daily rates at Gracedale along with anticipated increases in
parental payments and Social Security funds in Children, Youth and Families.
Investment Income
Actual
2015
General Government
Public Works
Human Services

Capital Projects
Projected
2016
Budget
2016
2017
Increase
(Decrease)
191,665
9,398
4,940
45,191
302,600
20,500
6,900
70,100
297,100
10,100
2,800
70,100
288,600
20,400
5,400
67,300
(8,500)
10,300
2,600
(2,800)
251,194
400,100
380,100
381,700
1,600
19,791
20,500
270,985
420,600
380,100
381,700
1,600
Percent
(2.9)
102.0
92.9
(4.0)
0.4
0.4
Investment income represents 0.1% of proposed total operating budget revenue. The short-term investment
portfolios will continue to be collateralized in compliance with Pennsylvania Act 72.

Budget
2016
2015
General Government:
General Fund *
$ 25,570,590
Financial Stabilization
Deeds Records Improvement
70,885
Farmland Preservation Route 33 TIF
47,207
Open Space - County Parks
668,219
Open Space - Municipal Parks
4,714
Open Space - Farmland Preservation
2,849,928
Open Space - Farmland Municipal Partner
1,038,700
Open Space - Environmentally Sensitive
177,069
Act 13 Environmental Initiative
789,361
Dirt & Gravel Road
25,941
Clean Water
332,289
Watershed Specialist
3,335
Act 13 Conservation District
56,821
Low Volume Roads
Envirothon
Enhanced 911
123,049
HazMat Act 165
54,595
Emergency Planning and Training Grant
3,665
Emergency Management Responder
Training
52,827
Pre-disaster Mitigation
1,021
Solid Waste and Recycling
351,281
Affordable Housing
400,223
Hotel Room Rental Tax 2000
111,258
2
Gaming Host County Tables
2,500,176
Revolving Loan (EPA)
159,104
Revolving Loan (MCLSA)
4,083
Revolving Loan (ED)
42,000
35,438,343
Sheriff Grants
15,295
Coroner Vital Statistics Improvement
141,732
Coroner Grants
Civil Automation
399,001
Criminal Automation
62,890
County Records Improvement
14,872
633,790
Public Works:
Louise Moore Pine Bequest
1,133,396
Bridges
2,309,711
3,443,107
Increase
(Decrease)
2017
8,175,110
10,021,953
90,628
204,577
589,254
34,909
2,257,151
1,116,000
294,160
651,002
118,571
378,132
36
109,680
117,301
123,050
42,900
-
8,200,500
10,072,000
130,900
204,800
357,200
841,400
1,458,100
203,400
420,800
813,900
172,000
416,900
141,000
352,000
2,000
39,100
-
9,894
360,950
405,307
143,600
2
2,116,270
159,104
18,858
42,000
27,580,399
400
171,100
72,500
124,800
1,750,900
159,100
35,700
42,000
26,182,500
15,295
164,859
447,751
69,401
64,105
761,411
418,300
189,300
56,000
30,000
78,200
38,600
810,400
1,013,429
2,117,559
3,130,988
426,600
959,100
2,340,600
3,726,300
Percent
25,390
0.3
50,047
0.5
40,272
44.4
223
0.1
(232,054)
(39.4)
806,491 2310.3
(799,051)
(35.4)
(912,600)
(81.8)
126,640
43.1
162,898
25.0
53,429
45.1
38,768
10.3
(36) (100.0)
31,320
28.6
234,699
200.1
2,000
100.0
(123,050) (100.0)
(3,800)
(8.9)
(9,494)
(360,950)
(234,207)
(71,100)
124,798
(365,370)
(4)
16,842
(1,397,899)
(96.0)
(100.0)
(57.8)
(49.5)
100.0
(17.3)
89.3
-
403,005 2634.9
24,441
14.8
56,000
100.0
(417,751)
(93.3)
8,799
12.7
(25,505)
(39.8)
48,989
426,600
(54,329)
223,041
595,312
100.0
(5.4)
10.5
(Continued)
10
Budgetary Fund Balance, Continued

Budget
2016
2015
Human Services:
Drug and Alcohol
HealthChoices
Capital Projects:
2017
Increase
(Decrease)
Percent
286,569
15,806,485
16,093,054
55,608,294
447,923
17,265,327
17,713,250
49,186,048
595,900
14,765,300
15,361,200
46,080,400
147,977
(2,500,027)
(2,352,050)
(3,105,648)
33.0
(14.5)
265,137
398,251
8,458,691
9,122,079
11,291,856
57,202
7,642,630
18,991,688
14,446,500
4,875,700
19,322,200
3,154,644
(57,202)
(2,766,930)
330,512
27.9
(100.0)
(36.2)
1.7
$ 64,730,373
68,177,736
65,402,600
(2,775,136)
(4.1)
(6.3)
The General Fund 2015 budgetary fund balance includes $690,780 of roll forward encumbrances and appropriations from
2014. The 2016 budgetary fund balance includes $405,529 of roll forward encumbrances and appropriations from 2015. The
2017 proposed budgetary fund balance does not include any roll forwards from 2016.
Budgetary fund balance comprises 12.8% of proposed total operating budget revenue. The proposed 2017 budget
requires the use of approximately $8.2 million of the General Funds unreserved fund balance to create a balanced
spending plan. All other budgetary fund balances are restricted to the purpose for which they were intended.
11
12
E
X
P
E
N
D
I
T
U
R
E
A
N
A
L
Y
S
I
S
EXPENDITURE ANALYSIS
Actual
2015
Projected
2016
2016
Budget
2017
Increase
(Decrease)
$ 131,841,049
46,088,028
81,868,283
2,441,268
4,357,484
934,400
12,764,026
2,836,537
-
140,091,600
56,136,000
94,124,800
3,584,000
5,512,900
1,093,700
12,842,900
5,987,300
-
144,459,666
63,016,613
108,583,629
5,538,492
8,408,550
1,093,700
12,842,900
10,277,662
10,072,053
100,000
144,436,000
53,212,100
111,916,500
4,215,800
7,946,900
1,110,100
12,938,900
5,585,200
10,122,000
100,000
(23,666)
(9,804,513)
3,332,871
(1,322,692)
(461,650)
16,400
96,000
(4,692,462)
49,947
-
(15.6)
3.1
(23.9)
(5.5)
1.5
0.7
(45.7)
0.5
-
283,131,075
319,373,200
364,393,265
351,583,500
(12,809,765)
(3.5)
Capital Projects:
1,207,275
341,557
824,221
4,659,900
57,300
2,769,500
19,091,856
57,202
7,642,630
22,346,500
4,875,700
2,373,053
7,486,700
26,791,688
27,222,200
430,512
$ 285,504,128
326,859,900
391,184,953
378,805,700
(12,379,253)
Percent
Expenditures:
Personnel
Operating
Subcontracted Client Services
Pass Through Grants
Grants
Bi-county Ventures
Debt Service
Capital
Other Financing Uses
Contingency

3,254,644
17.0
(57,202) (100.0)
(2,766,930) (36.2)
1.6
(3.2)

Expenditures
Subcontracted
Operating
15.1%
Debt
Service
3.7%
Client
Services
31.8%
Capital
1.6%
Other Financing
Uses
2.9%
Bi-county
Ventures
0.3%
Pass
Through
Grants Grants
2.3%
1.2%
Personnel
41.1%
13
Personnel
Salaries - Full-time
Salaries - Part-time
Salaries - Per Diem
Salaries - Union Full-time
Salaries - Union Part-time
Salaries - Per Diem Union
Special Functions
Overtime Wages
TOTAL SALARIES
FICA and Medicare
Retirement - County
Healthcare and Dental
Healthcare Employees OPEB
Healthcare Retirees OPEB
Life Insurance
Vision and Prescription
Unemployment Compensation
Workers' Compensation
TOTAL FRINGE BENEFITS
TOTAL PERSONNEL
Actual
2015
Projected
2016
Budget
Increase
(Decrease)
2016
2017
$ 20,674,375
2,721,899
348
52,872,901
5,072,301
176,968
10,739
4,983,723
21,931,200
2,776,700
55,683,300
4,974,200
137,200
8,800
5,069,000
22,478,400
2,922,200
56,643,900
5,480,800
167,800
8,800
4,764,600
23,372,800
2,860,400
58,374,100
4,910,100
167,000
10,800
4,815,600
894,400
(61,800)
1,730,200
(570,700)
(800)
2,000
51,000
4.0
(2.1)
3.1
(10.4)
(0.5)
22.7
1.1
86,513,254
90,580,400
92,466,500
94,510,800
2,044,300
2.2
6,407,474
10,718,942
14,365,910
2,821,956
2,898,556
64,367
4,426,383
181,885
3,442,322
6,914,900
11,707,100
16,153,900
2,951,700
2,854,100
98,800
4,915,600
249,100
3,666,000
7,063,900
12,591,600
16,526,100
3,038,600
3,172,200
108,500
5,301,700
382,166
3,808,400
7,226,000
11,854,300
16,611,700
2,882,400
2,614,000
85,600
4,487,000
333,900
3,830,300
162,100
(737,300)
85,600
(156,200)
(558,200)
(22,900)
(814,700)
(48,266)
21,900
2.3
(5.9)
0.5
(5.1)
(17.6)
(21.1)
(15.4)
(12.6)
0.6
45,327,795
49,511,200
51,993,166
49,925,200
(2,067,966)
(4.0)
$ 131,841,049
140,091,600
144,459,666
144,436,000
(23,666)
Percent
Personnel constitutes 41.1% of proposed total operating budget expenditures. These costs decreased approximately
$23,700.
Salaries, which comprise 26.9% of proposed total operating budget expenditures, increased approximately $2 million
(2.2%). Salaries exclude the funding for positions as detailed on page 17. Union salaries increased in accordance with
approved contracts. Non-union salaries increased by 2%. 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 benefits, which represent 14.2% of proposed total operating budget expenditures, decreased approximately
$2.1 million (4%). Combined contributions for healthcare and dental, vision and prescription, and employees and
retirees healthcare, which are actuarially determined, decreased approximately $1.4 million (5.1%). The contribution
for workers compensation is also actuarially determined and increased approximately $21,900 (0.6%). The
contribution for retirement decreased approximately $737,300 (5.9%) 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.
14
Personnel Summary
Approved
Positions
2016
Program/Department/Division
General Government:
Council
Executive
Controller
Solicitor
Human Resources
Fiscal Affairs:
Financial Planning and Control
Revenue
Disbursements
Assessment
Procurement
Recorder of Deeds
FT
Proposed
Positions
2017
PT
FT
Net
Difference
PT
FT
PT
3
2
8
1
15
10.0
1.0
7.5
-
3
2
8
1
15
10.0
1.0
7.5
-
9
12
5
19
5
11
61
10
12
5
19
5
9
60
1
(2)
(1)
0.5
2.0
5.0
7.5
-
3
4
3
8
2
7
3
6
3
7
2
7
1
63
92
9
62
89
8
0.5
5.0
5.5
-
(2)
1
(1)
(1)
(3)
(1)
(2.0)
(2.0)
-
TOTAL GENERAL GOVERNMENT
191
26.0
186
24.0
(5)
(2.0)
38
68
6
5
269
14.3
6.8
1.7
16.0
2.5
38
71
6
5
265
14.3
5.3
1.7
16.0
2.5
(4)
(1.5)
-
2
24
13
4
2
5
50
0.5
1.0
1.5
21
13
4
2
5
45
0.5
1.0
1.5
(2)
(3)
(5)
Administration:
Administration
Administrative Services
Farmland Preservation
Conservation District
Weights & Measures
Conduct of Elections
Agricultural Extension
Emergency Management Services
Revenue Appeals Board

District Attorney
Sheriff
Coroner
Public Defender
Corrections
Court Services:
Administration
Civil
Criminal
Register of Wills
Orphans Court
Archives
(Continued)
15
Personnel Summary, Continued

Approved
Positions
2016
Court System and Corrections, (Continued):
Court Administration:
Administration
Magisterial District Judges
Law Library
Domestic Relations
Juvenile Probation
Adult Probation
Problem Solving Courts
Juvenile Justice Center
Driving Under the Influence
TOTAL COURT SYSTEM AND CORRECTIONS
Public Works:
Administration
Parks and Recreation
Custodial Services
Operations and Maintenance
Bridges
TOTAL PUBLIC WORKS
Human Services:
Administration
Grants
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
TOTAL HUMAN SERVICES
TOTAL POSITIONS
FT
Proposed
Positions
2017
PT
FT
Net
Difference
PT
FT
PT
65
52
1
62
27
22
2
75
11
6.0
3.5
2.0
0.5
-
65
52
1
62
27
22
2
75
11
6.0
3.5
2.0
0.5
-
317
12.0
317
12.0
753
54.8
747
53.3
(6)
(1.5)
3
18
30
25
3
1.3
7.3
-
4
18
30
25
3
1.3
7.3
-
79
8.6
80
8.6
12
10
2
581
19
24
123
31
7
5
1.0
4.5
184.0
0.3
11.0
-
12
10
2
582
19
24
127
31
7
5
1.0
4.5
183.5
0.3
8.0
-
814
200.8
819
197.3
(3.5)
1,837
290.2
1,832
283.2
(5)
(7.0)
16
1
4
-
(0.5)
(3.0)
-
Unfunded Positions for 2017

Number
General Government:
Administration:
Position
Print Shop Specialist

Support Services Supervisor
Clerical Technician III
Hazard Mitigation Disaster Recovery Manager
Telecommunicator
Court Services:
Administration
Civil
(2.0)
(4)
(2.0)
Court Security Officer

Corrections Officer
Corrections Operations Administrator
(6)
(1)
(0.5)
-
Clerical Specialist
Director of Court Services
(1)
(1)
(3)
(12)
(0.5)
(1.0)
(1.0)
(1.0)
(3.0)
(16)
(5.5)

Human Services
PT
(1)
(1)
(1)
(1)
-

Sheriff
Corrections
FT
Food Service Worker I

Senior Center Operator I
Senior Center Craft Instructor

TOTAL UNFUNDED POSITIONS
17
Upgraded Positions for 2017

Position
General Government:
Controller
Fiscal Affairs:
Assessment
Administration:
Community and Economic
Development
Current
Grade-Step
Upgrade To
From
To
Auditor I
Auditor II
Auditor II
Lead Auditor
CS22
CS25
CS25
CS28
1
1
GIS Technician I
GIS Technician II
RU18
RU23
Deputy Elections Registrar
CS20-B CS20-D
Finance Specialist
Economic Development Specialist
CS23-A CS23-C
CS23-A CS23-C
1
1

Court Services:
Archives
Clerical Technician II
CR13
CR15

Human Services
Gracedale
4
4
Clerical Technician II PT
Clerical Technician II FT
CS13
CS13
1
1
TOTAL UPGRADED POSITIONS
11
18
Position Changes for 2017

Number
General Government:
Human Resources
Fiscal Affairs:
Recorder of Deeds
Administration
Position
Corrections
(1)
1
Accountant II
1
(2)
Field Inspector
Environmental Services Coordinator
1
(1)
(1)
3
1
1
1
(1.0)
-
(1.0)
1
3
(1)
1
10
(1.0)
Deputy Sheriff
Deputy Sheriff Part-Time
Corrections Case Manager
Corrections Reentry Coordinator
Professional Responsibility Investigator

Public Works
Public Works Administration
Environmental Services Coordinator
TOTAL PUBLIC WORKS

Human Services
PT
Human Resource Analyst

Labor Relations Officer

Sheriff
FT
County Casework Supervisor

Caseworker II
Administrative Officer I
Deputy Aging Administrator

TOTAL POSITION CHANGES
19
Operating
Actual
2015
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
Subtotal
Less Transfers:
To Other Programs
TOTAL
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
513,890
44,242
6,435,544
2,063,833
722,600
47,500
6,704,200
2,175,400
775,129
63,200
6,815,600
2,208,630
619,000
30,000
6,713,200
2,138,800
(156,129)
(33,200)
(102,400)
(69,830)
(20.1)
(52.5)
(1.5)
(3.2)
1,398,337
7,285,333
1,156,333
15,133,863
1,922,049
10,134,604
8,517,801
1,440,400
8,651,100
1,180,500
15,384,300
2,164,800
17,665,200
8,335,400
2,170,907
8,496,698
1,241,119
16,580,561
2,729,738
21,935,031
8,499,500
2,041,400
7,703,300
1,205,200
16,236,700
2,740,600
13,783,900
8,533,700
(129,507)
(793,398)
(35,919)
(343,861)
10,862
(8,151,131)
34,200
(6.0)
(9.3)
(2.9)
(2.1)
0.4
(37.2)
0.4
54,605,829
64,471,400
71,516,113
61,745,800
(9,770,313)
(13.7)
8,517,801
8,335,400
8,499,500
8,533,700
34,200
$ 46,088,028
56,136,000
63,016,613
53,212,100
(9,804,513)
0.4
(15.6)
Operating comprises 15.1% of proposed total operating budget expenditures. These costs are incurred in connection
with administering programs and providing services. The majority of the above changes can be attributed to the
Executives request that each County budget request match the 2015 expenditure amounts. Significant changes
beyond the scope of this request are listed below:
Miscellaneous employee benefits decreased due to additional training in Corrections, Human Resources, and
HealthChoices in the prior year.
Occupancy costs decreased due to prior year Senior Center costs in Area Agency on Aging and the anticipation of
lower utility costs at Gracedale partially offset by an increase in rent at the West Easton Treatment Center.
Administrative supplies and equipment decreased due to prior year computer hardware, software and equipment
purchases in Information Services, Sheriff, Gracedale, and Corrections and is slightly offset by the purchase of laptops
in Area Agency on Aging.
Service and operating supplies decreased due to educational materials purchased in Corrections in the prior year and
the anticipation of improved purchasing patterns for pharmacy and medical supplies at Gracedale.
Professional services decreased due to the prior year consultant contract for the State-required Child Accounting
Profile System (CAPS) in Children, Youth and Families, and the anticipation of fewer legal, nursing, therapy and
pharmacy services at Gracedale partially offset by the annual cost adjustment for the Xerox Information Technology
contract and anticipated engineering costs for a new Jail.
Program operating costs decreased due to the prior year Medical Assistance Intergovernmental Transfer (IGT) and the
anticipation of less repair and maintenance of equipment at Gracedale.
20

Actual
2015
Juvenile Adjudicated Care
$ 1,279,832
Mental Health
8,135,053
3,821,975
15,100,576
2,312,484
Drug and Alcohol
2,318,333
HealthChoices
47,756,433
Information and Referral/Emergency
Services
59
Human Services Grant Management
1,143,538
TOTAL
$ 81,868,283
Projected
2016
2016
Budget
2017
Increase
(Decrease)
900,000
8,821,900
4,089,100
15,552,500
2,695,500
2,478,400
57,940,300
1,015,000
9,189,000
4,435,400
15,025,597
2,653,150
2,988,855
71,716,827
1,050,000
8,790,000
4,243,500
14,800,000
2,569,200
2,758,000
76,845,100
35,000
(399,000)
(191,900)
(225,597)
(83,950)
(230,855)
5,128,273
3.4
(4.3)
(4.3)
(1.5)
(3.2)
(7.7)
7.2
300
1,646,800
500
1,559,300
300
860,400
(200)
(698,900)
(40.0)
(44.8)
94,124,800
108,583,629
111,916,500
Percent
3,332,871
3.1
Subcontracted client services comprises 31.8% 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.
Pass Through Grants

Actual
2015
General Government:
Community Development Grants:
Community Development Block Grants
Emergency Shelter Grant
Pass Through Grants:
Lehigh Valley Economic Development Corporation
Green Knight Economic Development Corporation
Budget
2016
1,293,246
2,114
3,273,864
127,528
2,748,700
76,100
14,000
686,000
14,000
231,000
1,295,360
4,101,392
3,069,800
1,145,908
1,437,100
1,146,000
1,145,908
1,437,100
1,146,000
2,441,268
5,538,492
4,215,800

Human Services:
Metro Plus
TOTAL PASS THROUGH GRANTS
2017
Pass through grants represents 1.2% 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.
21
Grants
Grants represents 2.3% of proposed total operating budget expenditures and is budgeted in the General Government
program.
Actual
2015
Budget
2016
Requested
2017
Recommended
2017
Open Space Initiative:

Bethlehem City
Bethlehem Township
Easton City
Freemansburg Borough
Hanover Township
Lower Mount Bethel Township
Moore Township
Nazareth Borough
Northampton Borough
Plainfield Township
Upper Mount Bethel Township
Upper Nazareth Township
Walnutport Borough
Washington Township
Williams Township
Future grants
Subtotal
235,000
213,611
19,152
182,478
21,566
72,999
30,500
228,895
104,640
9,958
20,550
-
63,000
27,065
258,000
423,500
164,375
312,000
63,813
840,156
203,400
1,843,600
1,139,349
2,151,909
2,047,000
35,000
10,902
55,786
64,507
30,000
22,925
9,853
40,000
-
30,000
19,098
25,000
120,000
49,000
35,494
45,875
30,000
32,000
19,076
28,637
30,000
171,127
15,000
120,000
266,100
233,973
635,307
401,100
5,000
5,000
5,000
7,500
-
15,000
7,500
Solid Waste and Recycling:

ReStore
Affordable Housing:
Catholic Charities
Community Action Committee of the Lehigh Valley
Easton Redevelopment Authority
First Time Homebuyer
Greater Valley YMCA
Habitat For Humanity
Lehigh Valley Community Land Trust
New Bethany Ministries
Northampton County Housing Authority
Third Street Alliance
Valley Youth House
Victory House of the Lehigh Valley
Future grants
Subtotal
Grants:
Lehigh Valley Community Public Radio
Miracle League of Northampton County
Stephen's Place
Subtotal
(Continued)
22
Grants, Continued
Actual
2015
Budget
2016
Requested
2017
Recommended
2017
Hotel Room Rental Tax Grants:

Atlas Cement Memorial Museum
$
3,000
Bach Choir of Bethlehem
10,000
Bath Farmers Market
3,847
Blue Valley Farm Show
3,500
Celtic Fest
15,000
Christmas City Summer Jazz Festival
City of Easton - Hugh Moore Bridge Rehabilitation
Da Vinci Science Center
Delaware and Lehigh National Heritage Corridor
26,250
Hugh Moore Park Canal Festival
Discover Lehigh Valley
1,687,104
Downtown Bethlehem Association
15,000
Easton Farmers Market
6,500
Freemansburg Canal
8,750
Governor Wolf Historical Society
30,000
Greater Easton Development Partnership
20,000
Greater Lehigh Valley Chamber of Community Foundations
Hellertown Borough - Digital Kiosk
Hellertown Borough - Music in the Park
Historic Bethlehem Partnership
65,000
Historical Society of Northampton County
47,900
Jacobsburg Historical Society
10,000
Lehigh Township Historical Society
3,500
Lehigh Valley Arts Council
10,200
Lehigh Valley Community Public Radio
Miracle League of Northampton County
Moravian Historical Society
14,000
National Canal Museum
12,000
National Museum of Industrial History
Nazareth Bath Area Chamber of Commerce
2,500
Nazareth Center for the Arts
7,719
Northampton Area Historical Society
25,000
Northampton Borough - Advertising Campaign
Nurture Nature Center
15,000
Pen Argyl Borough - Weona Park Carousel
Building Improvement
Plainfield Farmers Fair
2,300
Saucon Valley Farmers Market
3,000
Siegfried Log Cabin
Slate Belt Heritage Center
Southside Film Institute
State Theater
47,592
SteelStacks Performing Arts Center
153,500
SteelStacks Public Broadcasting Center
153,500
800
18,000
6,000
22,000
3,000
29,500
1,491,900
11,000
44,000
19,000
6,500
68,000
52,500
5,600
7,000
19,950
25,000
8,400
25,000
23,240
13,700
12,500
50,000
50,000
26,025
93,000
8,000
70,920
90,000
29,300
4,000
7,500
6,500
22,000
305,038
30,500
14,997
38,133
7,000
1,500
50,000
50,000
5,000
1,729,800
50,000
4,000
50,000
30,000
10,300
4,000
20,000
15,000
15,000
5,000
38,200
2,000
5,000
17,800
2,580
1,000
46,546
140,244
95,907
26,000
2,500
50,000
-
26,000
2,500
50,000
-
(Continued)
23
Grants, Continued
Actual
2015
Budget
2016
Requested
2017
Recommended
2017
Hotel Room Rental Tax Grants, Continued:

Steelworkers' Archives
Totts Gap Arts Institute
Touchstone Theatre
Via of the Lehigh Valley
Walnutport Canal Association
Future grants
Subtotal
5,000
5,000
12,000
-
5,120
4,000
2,500
15,000
89,515
5,770
3,500
25,000
-
4,000
2,500
15,000
528,500
2,423,662
2,313,602
984,883
2,713,300
500
500,000
10,000
-
17,500
150,000
25,000
50,000
50,000
10,000
25,000
100,000
50,000
50,000
50,000
155,000
50,000
50,000
17,000
30,000
500,000
50,000
56,000
10,000
20,000
10,000
1,545,170
100,000
250,000
2,176,900
510,500
3,070,670
2,526,900
159,104
159,100
28,458
57,500
42,000
42,000
Gaming Host County Tables:

Bath Borough
Bethlehem City
Bethlehem Township
Community Action Committee of the Lehigh Valley
Easton City
Easton Redevelopment Authority
Forks Township
Greater Easton Development Partnership
Green Knights Development Corp.
Hellertown Borough
Hispanic Center of the Lehigh Valley
Job Creation and Work Development
Kellyn Foundation
Lehigh Valley Workforce Investment Board
Miller Keystone Blood Center
Nazareth Economic Development Committee
Northampton County General Purpose Authority
Pen Argyl Borough
Plainfield Township
Slate Belt Council of Governments
Totts Gap Art Institute
Wolf Building Development Group
YWCA of Bethlehem
Future grants
Subtotal
Revolving Loan (EPA):
Future loans
Revolving Loan (MCLSA):
Future loans
Revolving Loan (ED):
Future loans
TOTAL GRANTS
$ 4,357,484
24
8,408,550
984,883
7,946,900
Bi-County Ventures
Actual
2015
Lehigh Valley Planning Commission
Requested
2017
Recommended
2017
425,000
525,000
575,000
525,000
Lehigh and Northampton Transportation Authority
434,400
493,700
510,100
510,100
Lehigh Valley Economic Development Corporation
75,000
75,000
75,000
75,000
934,400
1,093,700
1,160,100
1,110,100
TOTAL
Budget
2016
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.
25
Debt Service
Actual
2015
2016
Budget
2017
2018 - 2030
2003 Revenue Refunding Bond

Principal
Interest
$ 3,430,000
748,825
3,605,000
568,800
3,790,000
388,600
3,980,000
199,000
2009 General Obligation Bond

Principal
Interest
1,020,000
331,482
1,065,200
280,600
1,105,000
248,600
5,455,000
1,557,225
2012 General Obligation Bond Series A

Principal
Interest
335,000
223,943
340,000
218,600
345,000
212,300
7,710,000
483,443
2012 General Obligation Bond Series B

Principal
Interest
2,937,250
2,937,300
2,937,300
60,745,000
25,969,250
2013 General Obligation Bond

Principal
Interest
1,260,000
743,762
1,295,000
718,600
1,325,000
679,900
14,480,000
2,403,239
11,030,262
11,029,100
11,031,700
122,982,157
1,246,640
487,124
1,364,500
449,300
1,499,600
407,600
12,536,926
1,318,393
$12,764,026
12,842,900
12,938,900
136,837,476
Subtotal
2011 GESA Installment Financing
Principal
Interest
TOTAL
Debt service represents 3.7% of proposed total operating budget expenditures. The Countys 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 Countys long-term installment obligation consists of a 2011 GESA installment financing agreement. This
obligation provided funding for various energy saving improvements at the Courthouse and Gracedale complexes.
26
Capital
Actual
2015
By Line Item:
Building
$
Building Renovations
Computer Hardware
Computer Software
Equipment
Furniture and Fixtures
Improvements Other than Building
Safety and Security Equipment
Bridge Projects
Motor Vehicles
TOTAL
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
5,828
67,505
402,368
393,414
558,756
29,380
154,697
1,108,172
116,417
99,400
240,700
573,700
646,800
13,800
214,500
3,921,500
276,900
1,057,429
272,719
998,459
796,900
88,300
216,426
6,535,509
311,920
1,054,100
111,500
31,200
589,300
16,600
24,500
50,000
3,342,500
365,500
(3,329)
(161,219)
(967,259)
(207,600)
16,600
(63,800)
(166,426)
(3,193,009)
53,580
(0.3)
(59.1)
(96.9)
(26.1)
100.0
(72.3)
(76.9)
(48.9)
17.2
2,836,537
5,987,300
10,277,662
5,585,200
(4,692,462)
(45.7)
Capital, exclusive of capital projects funds, comprises 1.6% of proposed total operating budget expenditures.
Building renovations is for various improvements to be made at the Jail and additional wiring at the Human Services
building for Children, Youth and Families.
Computer hardware is for a dedicated server blade for Geographic Information Systems and the replacement of
computers in Children, Youth and Families and at the Gracedale Nursing Home.
Computer software is for server software for Geographic Information Systems.
Equipment is for microfilm equipment in Archives, lawn maintenance equipment in Parks and Recreation, and the
replacement of various items at the Gracedale Nursing Home and the Jail.
Furniture and fixtures is for the purchase of four new workstations in Children, Youth and Families.
Safety and security equipment is for various security enhancements at the Jail.
Bridge projects is for reconstruction and refurbishment of county-owned bridges.
Motor vehicles represents the replacement of vehicles in Sheriff, Parks and Recreation, District Attorney, Corrections,
Conservation District, and Weights and Measures.
27

Actual
2015
Projected
2016
Budget
2016
2017
10,072,053
10,122,000
Increase
(Decrease)
49,947
Percent
0.5
Other Financing Uses represents 2.9% of proposed total operating budget expenditures. Financial stabilization was
established for catastrophic events due to natural disaster, disaster-related events or unanticipated expenditure
requirements such as unforeseen major building or bridge structural failures. The account is to maintain a minimum
balance of 5% of total current year General Fund expenditures including transfers out, not to exceed 15% of that
amount. For the 2017 proposed budget, the balance in the account of approximately $10.1 million represents 7.6% of
General Fund expenditures and transfers out.
Contingency
Date
Description
Amount
January 1, 2016
Contingency balance
$ 100,000
October 1, 2016
Contingency balance
$ 100,000
The contingency appropriation for 2017 is $100,000. The contingency contains appropriations for county-wide
expenditures due to unforeseen circumstances that may require funding. Council must approve any contingency
transfer.
Capital Projects
Actual
2015
Capital Improvement Projects:
Operating
Capital projects
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
1,207,275
290,000
4,369,900
290,000
18,801,856
22,346,500
(290,000) (100.0)
3,544,644
18.9
1,207,275
4,659,900
19,091,856
22,346,500
3,254,644
2009 Bond Issue Projects:

Capital projects
341,557
57,300
57,202
2013 Bond Issue Projects:

Capital projects
824,221
2,769,500
7,642,630
4,875,700
(2,766,930)
2,373,053
7,486,700
26,791,688
27,222,200
430,512
Subtotal
17.0
(57,202) (100.0)
(36.2)
1.6
Capital improvement projects are financed by the General Fund and consist of the Public Private Partnership (P3)
bridge project, county-wide computer technology replacements, boiler replacements at the Courthouse Complex, and
nurse call system upgrades and parking lot paving at the Gracedale Nursing Home.
The 2009 bond issue projects consist of the rehabilitation of various bridges.
The 2013 bond issue projects consist of the reconstruction of bridges, replacement of generators at the Courthouse
and Gracedale Nursing Home and renovations to the boiler house at Gracedale.
28
County Contribution
Actual
2015
General Government:
Emergency Management
Services
Open Space Initiative:
Municipal Parks
Gaming Host County - Slots

Domestic Relations
County Records Improvements
Public Works:
Bridge maintenance
Health and Human Services:

Drug and Alcohol
Gracedale *
Mental Health
Capital Projects:
Capital Improvement Projects:
Courthouse Complex
Jail
Human Services Building
Archives
Parks & Recreation
County-wide
Bridges P3
TOTAL
Projected
2016
Increase
(Decrease)
2017
582,000
1,055,650
930,500
(125,150)
(11.9)
$ 10,000,493
1,349,672
Budget
2016
Percent
1,000,000
29,008
(1,072,697)
11,306,476
1,000,000
75,900
(1,085,100)
572,800
1,000,000
75,807
(1,000,100)
1,131,357
1,000,000
(1,085,100)
845,400
1,539,145
3,183,322
(100,000)
4,622,467
1,700,900
2,510,500
(100,000)
4,111,400
1,626,700
3,244,000
(100,000)
4,770,700
1,744,100
3,199,500
(100,000)
4,843,600
117,400
(44,500)
72,900
7.2
(1.4)
1.5
3,200
3,200
7,400
7,400
5,000
5,000
(2,400)
(2,400)
(32.4)
(32.4)
508,214
4,086,300
274,727
35,242
2,453,300
429,729
7,787,512
148,000
4,175,900
417,500
101,100
2,233,200
490,300
7,566,000
544,400
4,321,500
409,200
101,100
2,374,788
470,200
8,221,188
540,000
4,169,800
418,200
92,900
2,644,800
468,300
8,334,000
(4,400)
(151,700)
9,000
(8,200)
270,012
(1,900)
112,812
(0.8)
(3.5)
2.2
(8.1)
11.4
(0.4)
1.4
180,000
170,000
425,000
9,997,641
1,450,230
12,222,871
1,570,000
500,000
1,675,000
3,700,000
65,000
290,000
7,800,000
1,570,000
500,000
1,675,000
3,700,000
65,000
290,000
7,800,000
710,000
550,000
1,500,000
16,000
150,000
974,000
4,000,000
7,900,000
$ 35,939,326
20,053,400
21,930,645
21,928,000
(75,807) (100.0)
(85,000)
8.5
(285,957) (25.3)
(860,000) (54.8)
50,000
10.0
(175,000) (10.4)
(3,700,000) (100.0)
16,000 100.0
85,000 130.8
974,000 100.0
3,710,000 1279.3
100,000
1.3
(2,645)
* The 2016 county contribution to the Gracedale Nursing Home of $2,374,788 includes $27,407 in roll forward amounts from 2015.
The 2017 proposed county contribution does not include any roll forward amounts from 2016.
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.
29
30
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 $1.9 million (3%).
Approximately 7.2% 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
Legislative
17.0%
Fiscal Operations and

Internal Audit
19.6%
Grants
17.4%
Authorities,
Boards,
Commissions
and Bi-County
Ventures
1.8%
Executive and
Administrative
44.2%
31
GENERAL GOVERNMENT PROGRAM

Actual
2015
Projected
2016
2016
Budget
2017
Increase
(Decrease)
$ 96,807,476
2,428,170
11,460,384
191,665
-
98,197,000
3,678,000
12,464,500
302,600
-
97,545,000
5,185,292
11,456,900
297,100
27,580,399
99,056,000
4,031,900
12,042,400
288,600
26,182,500
1,511,000
(1,153,392)
585,500
(8,500)
(1,397,899)
1.5
(22.2)
5.1
(2.9)
(5.1)
$ 110,887,695
114,642,100
142,064,691
141,601,400
(463,291)
(0.3)
561,254
197,822
792,257
482,291
1,450,404
18,430,570
14,316,452
581,100
205,900
807,900
525,400
1,341,300
18,399,800
14,711,800
10,685,253
100,000
206,900
862,000
522,200
1,470,400
19,187,625
20,296,449
10,733,600
100,000
203,800
859,700
538,200
1,539,400
19,437,800
20,044,300
48,347
(3,100)
(2,300)
16,000
69,000
250,175
(252,149)
0.5
(1.5)
(0.3)
3.1
4.7
1.3
(1.2)
5,502,643
7,764,900
11,812,383
9,798,300
(2,014,083)
(17.1)
41,733,693
44,338,100
65,143,210
63,255,100
(1,888,110)
(2.9)
2,885,700
2,855,900
2,855,900
2,855,900
$ 38,847,993
41,482,200
62,287,310
60,399,200
(1,888,110)
(3.0)
Personnel
Operating
Pass Through Grants
Grants
Bi-county Ventures
Debt Service
Capital
Contingency
$ 13,094,178
11,493,817
1,295,360
4,357,484
934,400
9,720,200
838,254
-
14,139,700
11,054,900
2,438,000
5,512,900
1,093,700
9,744,000
354,900
-
14,911,000
15,821,143
4,101,392
8,408,550
1,093,700
9,744,000
10,072,053
891,372
100,000
14,988,600
15,867,400
3,069,800
7,946,900
1,110,100
9,778,900
10,122,000
271,400
100,000
77,600
46,257
(1,031,592)
(461,650)
16,400
34,900
49,947
(619,972)
-
0.5
0.3
(25.2)
(5.5)
1.5
0.4
0.5
(69.6)
-
Subtotal
Less Transfers:
To Other Programs
41,733,693
44,338,100
65,143,210
63,255,100
(1,888,110)
(2.9)
2,885,700
2,855,900
2,855,900
2,855,900
$ 38,847,993
41,482,200
62,287,310
60,399,200
(1,888,110)
(3.0)
Percent
Revenues:
Taxes
Intergovernmental
Investment Income
TOTAL
Expenditures by Department:
Council
Contingency
Executive
Controller
Solicitor
Human Resources
Fiscal Affairs
Administration
Development
Subtotal
Less Transfers:
To Other Programs
TOTAL
Expenditures by Category:
TOTAL
32
COUNCIL SUMMARY
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
21,459
-
50,000
-
50,100
10,021,953
50,000
10,072,000
(100)
50,047
(0.2)
0.5
21,459
50,000
10,072,053
10,122,000
49,947
0.5
561,254
-
581,100
-
613,200
10,072,053
611,600
10,122,000
(1,600)
49,947
(0.3)
0.5
Subtotal
561,254
581,100
10,685,253
10,733,600
48,347
0.5
Contingency
100,000
100,000
561,254
581,100
10,785,253
10,833,600
48,347
0.4
417,890
143,364
-
447,100
134,000
-
450,300
162,900
10,072,053
456,600
155,000
10,122,000
6,300
(7,900)
49,947
1.4
(4.8)
0.5
Subtotal
561,254
581,100
10,685,253
10,733,600
48,347
0.5
Contingency
100,000
100,000
561,254
581,100
10,785,253
10,833,600
TOTAL
Expenditures by Division:
Council
TOTAL
Personnel
Operating
TOTAL
33
48,347
0.4
COUNCIL
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Personnel
Operating
417,890
143,364
447,100
134,000
450,300
162,900
456,600
155,000
6,300
(7,900)
1.4
(4.8)
Subtotal
561,254
581,100
613,200
611,600
(1,600)
(0.3)
Contingency
100,000
100,000
561,254
581,100
713,200
711,600
TOTAL
(1,600)
(0.2)
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 reflects a consistent staffing pattern and includes salaries and fringe benefits. Operating
will support levels of service consistent with prior years.
34
FINANCIAL STABILIZATION
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
TOTAL
County Contribution/Transfers
21,459
-
50,000
-
50,100
10,021,953
50,000
10,072,000
(100)
50,047
(0.2)
0.5
21,459
50,000
10,072,053
10,122,000
49,947
0.5
$ 10,000,493
Expenditures:
10,072,053
10,122,000
49,947
0.5
The Governmental Accounting Standards Board (GASB) released GASB Statement 54 requiring counties to adopt a
fund balance policy. Part of that policy includes the establishment of a financial stabilization account to provide for
catastrophic events due to natural disaster, disaster-related events or unanticipated expenditure requirements such as
unforeseen major building or bridge structural failures. The account is to maintain a minimum balance of 5% of total
current year General Fund expenditures including transfers out, not to exceed 15% of that amount. Council ordinance
526, amended in December of 2014, established the financial stabilization account based on the GASB 54
requirements. For the 2017 proposed budget, the balance in the account of approximately $10.1 million represents
7.6% of General Fund expenditures and transfers out.
35
EXECUTIVE
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Personnel
Operating
191,312
6,510
197,700
8,200
198,500
8,400
195,600
8,200
(2,900)
(200)
(1.5)
(2.4)
TOTAL
197,822
205,900
206,900
203,800
(3,100)
(1.5)
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 Countys 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.
36
CONTROLLER
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Personnel
Operating
783,937
8,320
795,700
12,200
849,900
12,100
850,200
9,500
300
(2,600)
(21.5)
TOTAL
792,257
807,900
862,000
859,700
(2,300)
(0.3)
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 reflects a consistent staffing pattern and includes salaries, fringe benefits, and two
position upgrades. The operating decrease is due to costs associated with a triennial peer review incurred in 2016.
37
SOLICITOR
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Personnel
Operating
457,586
24,705
501,300
24,100
495,400
26,800
513,000
25,200
17,600
(1,600)
3.6
(6.0)
TOTAL
482,291
525,400
522,200
538,200
16,000
3.1
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 Solicitors 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
Executives direction.
38
HUMAN RESOURCES
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
31,083
52,000
50,100
20,200
(29,900)
(59.7)
Personnel
Operating
897,236
553,168
960,300
381,000
1,060,400
410,000
1,193,100
346,300
132,700
(63,700)
12.5
(15.5)
TOTAL
1,450,404
1,341,300
1,470,400
1,539,400
69,000
4.7
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: The fees, fines, charges and miscellaneous decrease reflects a reduction in the allocation of funds
from Capital Blue Cross for wellness event reimbursement. Personnel reflects changes to the staffing pattern
established in 2016 and includes salaries and fringe benefits. The department has requested the replacement of a
position in 2017. Operating decreased primarily due to anticipated reduction in costs for special legal services and
staff training.
39
FISCAL AFFAIRS SUMMARY

Actual
2015
Projected
2016
2016
Budget
2017
Increase
(Decrease)
$ 94,351,472
136,165
2,836,439
74,870
-
95,681,000
185,000
2,621,400
200,400
-
95,375,000
185,000
2,760,100
200,000
8,265,738
96,540,000
185,000
2,620,800
200,000
8,331,400
1,165,000
(139,300)
65,662
1.2
(5.0)
0.8
$ 97,398,946
98,687,800
106,785,838
107,877,200
1,091,362
1.0
976,205
866,821
371,220
1,463,972
401,458
589,091
4,318,682
991,300
972,900
392,500
1,560,100
435,400
630,400
3,951,200
1,214,759
984,700
398,900
1,600,838
436,500
883,528
4,202,400
1,233,300
1,006,500
403,000
1,580,400
439,800
826,400
4,446,900
18,541
21,800
4,100
(20,438)
3,300
(57,128)
244,500
1.5
2.2
1.0
(1.3)
0.8
(6.5)
5.8
8,987,449
9,443,121
8,933,800
9,466,000
9,721,625
9,466,000
9,936,300
9,501,500
214,675
35,500
2.2
0.4
$ 18,430,570
18,399,800
19,187,625
19,437,800
250,175
1.3
4,200,368
4,208,222
578,859
4,445,500
4,323,700
164,600
4,739,000
4,512,228
470,397
4,749,800
5,145,600
40,900
10,800
633,372
(429,497)
0.2
14.0
(91.3)
8,987,449
9,443,121
8,933,800
9,466,000
9,721,625
9,466,000
9,936,300
9,501,500
214,675
35,500
2.2
0.4
$ 18,430,570
18,399,800
19,187,625
19,437,800
250,175
1.3
Percent
Revenues:
Taxes
Intergovernmental
Investment Income
Budgetary Fund Balance *
TOTAL
Revenue
Disbursements
Assessment
Procurement
Recorder of Deeds
Information Services
Subtotal
Debt Service
TOTAL
Personnel
Operating
Capital
Subtotal
Debt Service
TOTAL
* 2016 budgetary fund balance includes $405,529 in roll forward encumbrances and appropriations from 2015.
40
FINANCIAL PLANNING AND CONTROL

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Personnel
Operating
Capital
Subtotal
Debt Service
TOTAL
925,169
41,544
9,492
920,700
49,700
20,900
1,084,500
92,600
37,659
1,139,700
93,600
-
55,200
5.1
1,000
1.1
(37,659) (100.0)
976,205
9,443,121
991,300
9,466,000
1,214,759
9,466,000
1,233,300
9,501,500
18,541
35,500
1.5
0.4
$ 10,419,326
10,457,300
10,680,759
10,734,800
54,041
0.5
Mission Statement: To coordinate programs and services provided by Fiscal Affairs and to oversee the budgeting,
accounting, reporting and analysis of the Countys 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 includes salaries and fringe benefits and reflects the addition of one position.
Department-wide healthcare costs for all Fiscal Affairs General Fund retirees are included in this budget. Operating
will support levels of service consistent with prior years. Debt service reflects the General Fund portion of principal and
interest payments for the 2003, 2009, 2012 and 2013 bond issues as well as the 2011 Guaranteed Energy Savings
Agreement (GESA) projects.
41
REVENUE
Actual
2015
Projected
2016
2016
Budget
2017
Increase
(Decrease)
$ 94,351,472
136,165
1,084,561
74,870
-
95,681,000
185,000
1,088,800
200,000
-
95,375,000
185,000
1,253,400
200,000
8,175,110
96,540,000
185,000
1,113,800
200,000
8,200,500
1,165,000
(139,600)
25,390
1.2
(11.1)
0.3
$ 95,647,068
97,154,800
105,188,510
106,239,300
1,050,790
1.0
Percent
Revenues:
Taxes
Intergovernmental
Investment Income
TOTAL
Expenditures:
Personnel
Operating
681,468
185,353
779,800
193,100
787,600
197,100
800,100
206,400
12,500
9,300
1.6
4.7
TOTAL
866,821
972,900
984,700
1,006,500
21,800
2.2
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 taxes reflects a trend toward the more timely receipt of real estate taxes along with
a slight increase in the tax base. Fees, fines, charges and miscellaneous decreased due to more realistic budget
estimates for commissions and County cost reimbursement. The budgetary fund balance of $8.2 million represents
the amount of the General Funds fund balance required to balance the proposed 2017 spending plan. The 2016
budgetary fund balance of $8,175,110 includes $405,529 in roll forward encumbrances and appropriations from 2015.
Personnel reflects a consistent staffing pattern and includes salaries and fringe benefits. Operating will support levels
of service consistent with prior years.
42
DISBURSEMENTS
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Personnel
Operating
356,217
15,003
376,800
15,700
378,400
20,500
383,200
19,800
4,800
(700)
1.3
(3.4)
TOTAL
371,220
392,500
398,900
403,000
4,100
1.0
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.
43
ASSESSMENT SUMMARY
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
5,124
5,500
4,500
5,000
500
11.1
1,152,103
311,869
1,230,100
330,000
1,230,800
370,038
1,247,800
332,600
17,000
(37,438)
1.4
(10.1)
1,463,972
1,560,100
1,600,838
1,580,400
(20,438)
(1.3)
Personnel
Operating
Capital
1,283,700
120,214
60,058
1,396,900
126,800
36,400
1,401,400
125,000
74,438
1,425,000
114,500
40,900
23,600
(10,500)
(33,538)
1.7
(8.4)
(45.1)
TOTAL
1,463,972
1,560,100
1,600,838
1,580,400
(20,438)
(1.3)
Expenditures by Cost Center:

Assessment
Geographic Information System
TOTAL
44
ASSESSMENT
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
50
Personnel
Operating
Capital
1,027,356
114,252
10,495
1,117,100
113,000
-
1,121,200
109,600
-
1,146,000
101,800
-
24,800
(7,800)
-
2.2
(7.1)
-
TOTAL
1,152,103
1,230,100
1,230,800
1,247,800
17,000
1.4
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.
45
GEOGRAPHIC INFORMATION SYSTEM (GIS)

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
5,074
5,500
4,500
5,000
500
11.1
Personnel
Operating
Capital
256,344
5,962
49,563
279,800
13,800
36,400
280,200
15,400
74,438
279,000
12,700
40,900
(1,200)
(2,700)
(33,538)
(0.4)
(17.5)
(45.1)
TOTAL
311,869
330,000
370,038
332,600
(37,438)
(10.1)
Expenditures:
Mission Statement: To maintain, update and manage the data library containing the Countys 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 includes salaries and fringe benefits and reflects one position upgrade. Operating will
support levels of service consistent with prior years. Capital is for the purchase of computer server hardware and
software.
46
PROCUREMENT
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Personnel
Operating
386,910
14,548
412,700
22,700
413,100
23,400
418,900
20,900
5,800
(2,500)
1.4
(10.7)
TOTAL
401,458
435,400
436,500
439,800
3,300
0.8
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.
47
RECORDER OF DEEDS SUMMARY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
1,678,682
-
1,462,100
200
-
1,437,200
90,628
1,437,000
130,900
(200)
40,272
44.4
1,678,682
1,462,300
1,527,828
1,567,900
40,072
2.6
577,610
11,481
570,400
60,000
692,900
190,628
595,500
230,900
(97,400)
40,272
(14.1)
21.1
589,091
630,400
883,528
826,400
(57,128)
(6.5)
Personnel
Operating
566,904
22,187
558,600
71,800
674,000
209,528
582,900
243,500
(91,100)
33,972
(13.5)
16.2
TOTAL
589,091
630,400
883,528
826,400
(57,128)
(6.5)
TOTAL

Recorder of Deeds
Deeds Records Improvement
TOTAL
48
RECORDER OF DEEDS
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
1,576,574
1,362,100
1,337,200
1,337,000
(200)
Personnel
Operating
566,904
10,706
558,600
11,800
674,000
18,900
582,900
12,600
(91,100)
(6,300)
(13.5)
(33.3)
TOTAL
577,610
570,400
692,900
595,500
(97,400)
(14.1)
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: Personnel includes salaries and fringe benefits and reflects the elimination of two positions.
Operating will support levels of service consistent with prior years.
49
DEEDS RECORDS IMPROVEMENT

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
TOTAL
102,108
-
100,000
200
-
100,000
90,628
100,000
130,900
40,272
44.4
102,108
100,200
190,628
230,900
40,272
21.1
(70,884)
11,481
190,628
230,900
Expenditures:
Operating
60,000
40,272
21.1
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, 2018.
Budget Changes: The budgetary fund balance reflects the unspent portion of collected fees and is restricted for the
Deeds Records Improvement Fund.
Operating is directly related to the change in the restricted fund balance in the Deeds Records Improvement Fund.
50
INFORMATION SERVICES
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Operating
Capital
3,809,373
509,309
3,843,900
107,300
3,844,100
358,300
4,446,900
-
TOTAL
4,318,682
3,951,200
4,202,400
4,446,900
602,800
15.7
(358,300) (100.0)
244,500
5.8
Mission Statement: To provide, maintain, and administer the information technology infrastructure for the County in
order to facilitate execution of the Countys 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: The increase in operating is due to the annual cost adjustment for the Xerox contract along with
increasing hardware and software maintenance costs.
51
COUNTY RECORDS IMPROVEMENT

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
TOTAL
68,072
-
65,000
200
65,000
-
65,000
-
68,072
65,200
65,000
65,000
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,
combined with revenue in the County Record Improvement fund in the Court System and Corrections Program, is
used to pay for costs related to the Countys Archives Building.
52
ADMINISTRATION SUMMARY
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
913,994
5,663,572
84,383
-
942,000
6,736,800
41,200
-
778,900
5,900,600
36,900
6,046,617
777,100
6,489,100
28,000
5,423,000
(1,800)
588,500
(8,900)
(623,617)
(0.2)
10.0
(24.1)
(10.3)
6,661,949
7,720,000
12,763,017
12,717,200
(45,817)
(0.4)
1,216,494
534,192
262,029
2,632,730
426,623
428,274
148,660
908,457
211,632
6,647,284
1,167,900
640,300
507,200
2,213,600
75,000
620,100
162,200
1,012,600
451,500
6,793,200
1,256,773
616,700
725,004
5,493,181
901,502
1,572,620
178,600
1,107,975
468,500
6,907,394
1,213,000
624,600
676,300
4,786,900
1,014,900
1,887,900
183,300
991,000
674,400
6,907,400
(43,773)
7,900
(48,704)
(706,281)
113,398
315,280
4,700
(116,975)
205,900
6
(3.5)
1.3
(6.7)
(12.9)
12.6
20.0
2.6
(10.6)
43.9
-
900,077
1,068,200
1,068,200
1,084,600
16,400
1.5
$ 14,316,452
14,711,800
20,296,449
20,044,300
(252,149)
(1.2)
5,505,983
6,275,246
1,139,349
859,400
277,079
259,395
6,222,100
5,894,500
1,108,200
1,018,700
278,000
190,300
6,438,300
9,988,565
2,151,909
1,018,700
278,000
420,975
6,383,800
10,070,500
2,047,000
1,035,100
277,400
230,500
(54,500)
81,935
(104,909)
16,400
(600)
(190,475)
(0.8)
0.8
(4.9)
1.6
(0.2)
(45.2)
$ 14,316,452
14,711,800
20,296,449
20,044,300
(252,149)
(1.2)
Administration - Administration
Open Space Initiative
Act 13 Environmental Initiative
Weights and Measures
Authorities, Boards, Commissions
and Bi-county Ventures
TOTAL
Personnel
Operating
Grants
Bi-county Ventures
Debt Service
Capital
TOTAL
53
ADMINISTRATION - ADMINISTRATION
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
275,385
225,000
225,000
225,000
100.0
Personnel
Operating
351,398
865,096
334,300
833,600
377,600
879,173
355,800
857,200
(21,800)
(21,973)
(5.8)
(2.5)
TOTAL
1,216,494
1,167,900
1,256,773
1,213,000
(43,773)
(3.5)
Expenditures:
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: Fees, fines, charges and miscellaneous represents anticipated income from a CCAP insurance
reimbursement based on a five year history of receiving reimbursement payments.
Personnel reflects a consistent staffing pattern and includes salaries and fringe benefits. Department-wide healthcare
costs for all Administration General Fund retirees are included in this budget. Operating decreased due to the transfer
of costs related to a black fly spraying program to Insect Pest Management.
54
ADMINISTRATIVE SERVICES
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
89
Personnel
Operating
187,340
346,852
206,600
433,700
209,900
406,800
211,700
412,900
1,800
6,100
0.9
1.5
TOTAL
534,192
640,300
616,700
624,600
7,900
1.3
Expenditures:
Mission Statement: To provide mail services, multimedia design and production, telephony communications, and
intergovernmental support services.
Goals and Objectives: To support County departments with bulk copying and printing needs as well as properly
dispatch phone calls to all locations in an expedient manner.
Budget Changes: Personnel reflects a consistent staffing pattern and includes salaries and fringe benefits. Two
positions remain unfunded for 2017. Operating will support levels of service consistent with prior years.
55
FARMLAND PRESERVATION SUMMARY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
278,647
75,920
-
290,000
30,200
-
290,000
30,100
204,577
240,000
20,100
204,800
(50,000)
(10,000)
223
(17.2)
(33.2)
0.1
354,567
320,200
524,677
464,900
(59,777)
(11.4)
262,029
-
507,200
-
520,327
204,677
471,400
204,900
(48,927)
223
(9.4)
0.1
262,029
507,200
725,004
676,300
(48,704)
(6.7)
Personnel
Operating
152,504
109,525
205,200
302,000
219,500
505,504
219,700
456,600
200
(48,904)
0.1
(9.7)
TOTAL
262,029
507,200
725,004
676,300
(48,704)
(6.7)
TOTAL

Route 33 TIF
TOTAL
56
FARMLAND PRESERVATION
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
121,392
75,806
290,000
30,000
290,000
30,000
240,000
20,000
(50,000)
(10,000)
(17.2)
(33.3)
197,198
320,000
320,000
260,000
(60,000)
(18.8)
Personnel
Operating
152,504
109,525
205,200
302,000
219,500
300,827
219,700
251,700
200
(49,127)
0.1
(16.3)
TOTAL
262,029
507,200
520,327
471,400
(48,927)
(9.4)
TOTAL
Expenditures:
Mission Statement: To promote stability of the agricultural values and general welfare of Northampton County by
the preservation of farmland and to encourage the economic and financial health for the long term sustainability of
agriculture.
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: Fees, fines, charges and miscellaneous represents state reimbursements for costs involved with
preserving farms and are directly related to the operating expenditures. Investment income represents interest on
rollback taxes resulting from broken Act 319 and 515 covenants. This amount can fluctuate from year to year.
Personnel reflects a consistent staffing pattern and includes salaries and fringe benefits. Operating represents costs
involved with preserving farms and varies from year to year depending on the volume of farm activity.
57
FARMLAND PRESERVATION - ROUTE 33 TIF

Actual
2015
Projected
2016
Budget
2016
2017
100
204,577
100
204,800
204,677
204,677
Increase
(Decrease)
Percent
Revenues:
Investment Income
TOTAL
157,255
114
-
157,369
200
200
223
0.1
204,900
223
0.1
204,900
223
0.1
Expenditures:
Operating
Through an agreement with Charles Chrin Real Estate Trust (Memorandum of Understanding dated June, 2014), the
County is to receive 1.5% of the net proceeds from the sale of any qualified property sold by the trust as a contribution
to farmland preservation not to exceed a total of $2 million. These funds are restricted for the use of farmland
preservation.
58
OPEN SPACE INITIATIVE SUMMARY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
TOTAL
6,564
-
6,000
-
5,000
4,291,474
6,000
3,280,900
1,000
(1,010,574)
20.0
(23.5)
6,564
6,000
4,296,474
3,286,900
(1,009,574)
(23.5)
79,462
971,649
1,129,791
232,600
195,600
877,200
589,254
1,035,909
2,335,958
357,200
1,843,600
1,960,600
(232,054)
807,691
(375,358)
(39.4)
78.0
(16.1)
912,600
(4,400)
1,116,000
416,060
203,400
422,100
(912,600)
6,040
(81.8)
1.5

County Parks
Municipal Parks
Farmland Muncipal Partner
Program
Environmentally Sensitive
TOTAL
167,700
284,128
$
2,632,730
2,213,600
5,493,181
4,786,900
(706,281)
(12.9)
Operating
Grants
Capital
1,493,381
1,139,349
-
915,100
1,108,200
190,300
2,976,472
2,151,909
364,800
2,565,400
2,047,000
174,500
(411,072)
(104,909)
(190,300)
(13.8)
(4.9)
(52.2)
TOTAL
2,632,730
2,213,600
5,493,181
4,786,900
(706,281)
(12.9)
59
OPEN SPACE INITIATIVE - COUNTY PARKS

Actual
2015
Projected
2016
Budget
Increase
(Decrease)
2016
2017
Percent
500
589,254
357,200
(232,054)
(39.4)
Revenues:
Investment Income
TOTAL
496
-
496
500
589,254
357,200
(232,054)
(39.4)
Operating
Capital
79,462
-
42,300
190,300
224,454
364,800
182,700
174,500
(41,754)
(190,300)
(18.6)
(52.2)
TOTAL
79,462
232,600
589,254
357,200
(232,054)
(39.4)
Expenditures:
Mission Statement: To protect the Countys natural features by improving existing County parks.
Goals and Objectives: To implement the Northampton County 21st Century Open Space Initiative and Northampton
County Parks 2010 recommendations.
Budget Changes: The budgetary fund balance reflects the unspent portion of available funding and is restricted for
the Open Space Initiative Fund.
Operating is for engineering costs. Capital is for trail crossing upgrades at several County parks.
60
OPEN SPACE INITIATIVE - MUNICIPAL PARKS

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
TOTAL
1,843
-
2,000
-
1,000
34,909
2,200
841,400
1,200 120.0
806,491 2310.3
1,843
2,000
35,909
843,600
807,691 2249.3
1,000,000
1,000,000
1,000,000
1,000,000
235,000
213,611
19,152
182,478
21,566
72,999
30,500
61,195
104,640
9,958
20,550
-
63,000
27,065
41,875
63,813
840,156
1,843,600
(63,000)
(27,065)
(41,875)
(63,813)
1,003,444
(100.0)
(100.0)
(100.0)
(100.0)
119.4
971,649
1,035,909
1,843,600
807,691
78.0
Expenditures:
Grants:
Bethlehem City
Bethlehem Township
Easton City
Freemansburg Borough
Hanover Township
Lower Mount Bethel Township
Nazareth Borough
Northampton Borough
Plainfield Township
Walnutport Borough
Washingon Township
Williams Township
Future Grants
TOTAL
63,000
27,100
(300)
41,900
63,900
195,600
Mission Statement: To protect the Countys natural features by assisting the Countys municipalities in acquiring land
for park and recreation purposes and to improve municipal parks.
Goals and Objectives: To implement the Northampton County 21st Century Open Space Initiative.
Grants is restricted for the acquisition and development of municipal parks in accordance with the Open Space
Initiative Ordinance.
61
OPEN SPACE INITIATIVE - FARMLAND PRESERVATION

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
TOTAL
3,006
-
2,200
-
3,000
2,257,151
2,500
1,458,100
(500)
(799,051)
(16.7)
(35.4)
3,006
2,200
2,260,151
1,460,600
(799,551)
(35.4)
534,008
75,900
75,807
500,000
424,193
559.6
1,129,791
877,200
2,335,958
1,960,600
(375,358)
(16.1)
Expenditures:
Operating
Mission Statement: To promote stability of the agricultural values and general welfare of Northampton County by
the preservation of farmland and to encourage the economic and financial health for the long term sustainability of
agriculture.
the Open Space Initiative Fund. The transfer of $500,000 will originate from Gaming Host County Tables.
Operating is restricted to providing funding for the preservation of farmland in accordance with the Open Space
62
OPEN SPACE INITIATIVE - FARMLAND MUNICIPAL PARTNER PROGRAM

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
1,116,000
203,400
(912,600)
(81.8)
245,000
167,700
912,600
1,116,000
203,400
(912,600)
(81.8)
Expenditures:
Grants
The purpose of this program is to preserve agricultural land and permanently extinguish development rights in
Northampton County in accordance with the strategy developed by the Northampton County Farmland Preservation
Board. Agricultural lands in Northampton County that are designated as Farmland Preservation or Natural Features in
the Lehigh Valley Planning Commissions Comprehensive Plan, and are located in locally adopted Agricultural Security
Areas, will be targeted for agricultural conservation easement acquisition. These areas contain prime agricultural soils,
are generally designated for agriculture in local comprehensive plans and support concentrations of actively farmed
land in the County. Agricultural Security Area designation implies at least a short-term commitment to agriculture
from the landowner and municipality. This partnership is also designed to complement the existing state-funded
easement program and other components of the Northampton County Farmland Preservation Program.
Budget Changes: The budgetary fund balance represents remaining funds committed to Lower Mount Bethel
Township for farmland preservation within its borders.
63
OPEN SPACE INITIATIVE - ENVIRONMENTALLY SENSITIVE

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
TOTAL
1,219
-
1,300
-
1,000
294,160
1,300
420,800
300
126,640
30.0
43.1
1,219
1,300
295,160
422,100
126,940
43.0
400,000
120,900
120,900
284,128
416,060
422,100
(120,900) (100.0)
Expenditures:
Operating
(4,400)
6,040
1.5
Mission Statement: To protect the Countys natural features by assisting municipalities to acquire and permanently
preserve land.
Operating is restricted for the acquisition of environmentally sensitive land in accordance with the Open Space
64
ACT 13 ENVIRONMENTAL INITIATIVE

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
287,391
873
-
237,000
900
-
250,000
500
651,002
200,000
1,000
813,900
(50,000)
500
162,898
(20.0)
100.0
25.0
288,264
237,900
901,502
1,014,900
113,398
12.6
426,623
75,000
901,502
1,014,900
113,398
12.6
Expenditures:
Operating
These funds represent Northampton Countys 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: Intergovernmental decreased due to the volatility in the natural gas market and its result on the
shale industry. The budgetary fund balance reflects the unspent portion of available funding and is restricted for the
Act 13 Environmental Initiative Fund.
Operating is restricted for the purpose set forth in the act referenced above.
65
CONSERVATION DISTRICT SUMMARY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
370,695
341,855
313
-
556,600
441,200
3,400
-
397,900
356,200
300
723,720
300,300
440,000
600
1,083,900
(97,600)
83,800
300
360,180
(24.5)
23.5
100.0
49.8
712,863
1,001,200
1,478,120
1,824,800
346,680
23.5
368,636
7,392
12,657
39,589
-
423,900
99,600
14,300
76,800
5,500
460,000
218,771
234,501
428,132
78,336
146,680
6,200
508,700
222,100
410,900
466,900
83,200
187,900
8,200
48,700
3,329
176,399
38,768
4,864
41,220
2,000
10.6
1.5
75.2
9.1
6.2
28.1
32.3
428,274
620,100
1,572,620
1,887,900
315,280
20.0
Personnel
Operating
Capital
386,331
41,943
-
488,200
131,900
-
521,600
1,051,020
-
573,300
1,284,600
30,000
51,700
233,580
30,000
9.9
22.2
100.0
TOTAL
428,274
620,100
1,572,620
1,887,900
315,280
20.0
TOTAL

Dirt and Gravel Road
Low Volume Roads
Clean Water
Watershed Specialist
Act 13 Conservation District
Envirothon
TOTAL
66
CONSERVATION DISTRICT
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
64,536
283,355
64,500
380,400
64,900
300,600
65,100
380,500
200
79,900
0.3
26.6
347,891
444,900
365,500
445,600
80,100
21.9
Personnel
Operating
352,113
16,523
412,200
11,700
445,500
14,500
496,800
11,900
51,300
(2,600)
11.5
(17.9)
TOTAL
368,636
423,900
460,000
508,700
48,700
10.6
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 Countys natural resources, protect
its environments and engage in conservation best management practices.
Budget Changes: Fees, fines, charges and miscellaneous increased due to an anticipated rise in sub-division plan
review fees.
Personnel includes salaries and fringe benefits and reflects the addition of one new position. Operating will support
levels of service consistent with prior years.
67
DIRT AND GRAVEL ROAD

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
100,000
22
-
150,000
3,000
-
100,000
200
118,571
50,000
100
172,000
(50,000)
(100)
53,429
(50.0)
(50.0)
45.1
100,022
153,000
218,771
222,100
3,329
1.5
7,392
99,600
218,771
222,100
3,329
1.5
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: Intergovernmental decreased due to a state grant received in 2016 from the 2016-17 State fiscal
year. The budgetary fund balance reflects the unspent portion of available funding and is restricted for Dirt and Gravel
Road projects.
Operating is related to the Dirt and Gravel Road grant.
68
LOW VOLUME ROADS

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
117,091
210
-
234,400
300
-
117,200
117,301
58,600
300
352,000
(58,600)
300
234,699
(50.0)
100.0
200.1
117,301
234,700
234,501
410,900
176,399
75.2
234,501
410,900
176,399
75.2
Expenditures:
Operating
This grant represents funds received from the State Conservation Commission to provide training, technical assistance,
and project funding to local municipalities to employ environmentally sound maintenance practices for low volume
paved roads.
Budget Changes: Intergovernmental represents funding from a state grant received in 2016 from the 2016-17 State
fiscal year. The budgetary fund balance reflects the unspent portion of available funding and is restricted for Low
Volume Road projects.
Operating is related to the Low Volume Road grant.
69
CLEAN WATER
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
58,500
-
53,000
-
50,000
378,132
50,000
416,900
38,768
10.3
58,500
53,000
428,132
466,900
38,768
9.1
Operating
Capital
12,657
-
14,300
-
428,132
-
436,900
30,000
8,768
30,000
2.0
100.0
TOTAL
12,657
14,300
428,132
466,900
38,768
9.1
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 is related to the Clean Water fees. Capital is for the purchase of one replacement vehicle.
70
WATERSHED SPECIALIST
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
32,250
-
49,800
1,000
-
58,200
100
36
69,000
4,000
-
10,800
18.6
3,900 3900.0
(36) (100.0)
32,250
50,800
58,336
73,000
14,664
25.1
4,040
26,000
20,000
10,200
(9,800)
(49.0)
Personnel
Operating
34,218
5,371
76,000
800
76,100
2,236
76,500
6,700
400
4,464
0.5
199.6
TOTAL
39,589
76,800
78,336
83,200
4,864
6.2
TOTAL
Expenditures:
Funding is received from a Pennsylvania Department of Environmental Protection Watershed Specialist Grant 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 relates to a higher allocation from the Nutrient Management
program with the anticipation that the new Watershed Specialist will receive Nutrient Management Specialist
certification in 2017. Fees, fines, charges and miscellaneous represents revenue collected from stormwater and
pollutant discharge violators. Any shortage between revenue and expenditures is funded by a transfer from Act 13
Conservation District.
Personnel reflects a consistent staffing pattern and includes salaries and fringe benefits. Operating reflects the
remaining grant balance available for watershed specialist costs.
71
ACT 13 CONSERVATION DISTRICT

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
56,818
81
-
57,200
100
-
56,900
100
109,680
56,900
200
141,000
100
31,320
100.0
28.6
56,899
57,300
166,680
198,100
31,420
18.9
(4,040)
(26,000)
(20,000)
(10,200)
9,800
(49.0)
146,680
187,900
41,220
28.1
Expenditures:
Operating
These funds represent Northampton County Conservation Districts allocation from the Unconventional Gas Well
Impact Fee collected in connection with the Marcellus Shale gas well drilling project. Section 2314(C)(5)(i) of Act 13 of
2012 authorizes the Pennsylvania Utility Commission (PUC) to distribute funds (block grants) to county conservation
districts for any use consistent with the Pennsylvania Conservation District Law (Act 217 of 1945) The Conservation
District Law authorizes and enables conservation districts to carry out a broad array of functions, activities and
programs.
Budget Changes: Budgetary fund balance reflects the unspent portion of available funding and is restricted for
Conservation District expenditures.
Operating reflects the remaining grant balance available for Conservation District expenditures.
72
ENVIROTHON
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
TOTAL
700
6,800
-
700
5,500
-
700
5,500
2,000
2,000
100.0
7,500
6,200
8,200
2,000
32.3
5,500
6,200
8,200
2,000
32.3
Expenditures:
Operating
The Envirothon is an annual event which provides students with an opportunity to learn about their natural
environment. The event teaches environmental sensitivity and ecosystem awareness through competitive team
events. Teaching guidelines and resources are prepared by environmental professionals and distributed to schools
throughout Pennsylvania. These guidelines are based on the States Academic Standards for Environment and
Ecology, as well as other academic standards.
Teams of five students, grades nine through twelve, from Northampton County school districts, compete in five
environmental categories. The categories are soils and land use, wildlife, forestry, aquatic ecology and the current
environmental issue set by the State each year. The County winner will advance to the State competition. The
Pennsylvania State Envirothon is held at various locations around the State. The winner of the State Envirothon will
then move on to the North American Envirothon.
Budget Changes: Intergovernmental and fees, fines, charges and miscellaneous represents a grant and donations
given to the County to support the Envirothon expenditures. Budgetary fund balance reflects the unspent portion of
available funding and is restricted for Envirothon expenditures.
Operating is restricted to expenditures related to Envirothon events.
73
WEIGHTS AND MEASURES

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
200,548
203,000
200,000
278,000
78,000
39.0
Personnel
Operating
Capital
127,480
21,180
-
137,300
24,900
-
137,700
16,900
24,000
139,400
17,900
26,000
1,700
1,000
2,000
1.2
5.9
8.3
TOTAL
148,660
162,200
178,600
183,300
4,700
2.6
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. The increase is due to the proposed change in the per-device fee schedule.
Personnel reflects a consistent staffing pattern including salaries and fringe benefits. Operating will support levels of
service consistent with prior years. Capital is for the purchase of one replacement vehicle.
74
CONDUCT OF ELECTIONS
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
12,042
4,100
5,000
7,000
Personnel
Operating
Capital
421,060
479,572
7,825
492,500
520,100
-
555,200
520,600
32,175
503,200
487,800
-
TOTAL
908,457
1,012,600
1,107,975
991,000
2,000
40.0
Expenditures:
(52,000)
(9.4)
(32,800)
(6.3)
(32,175) (100.0)
(116,975)
(10.6)
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 is expected to increase due to the cyclical nature of
candidate filing fees and cost reimbursements.
Personnel decreased due to salary and fringe benefit cost reductions related to the 2016 presidential election.
Operating varies from year to year and is dependent on the number and types of elections held.
75
AGRICULTURAL EXTENSION SUMMARY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
145,900
145,900
100.0
211,632
-
255,200
196,300
272,200
196,300
303,500
370,900
31,300
174,600
11.5
88.9
211,632
451,500
468,500
674,400
205,900
43.9
Personnel
Operating
13,244
198,388
451,500
468,500
674,400
205,900
43.9
TOTAL
211,632
451,500
468,500
674,400
205,900
43.9

Insect Pest Management
TOTAL
76
AGRICULTURAL EXTENSION
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Personnel
Operating
13,244
198,388
255,200
272,200
303,500
31,300
11.5
TOTAL
211,632
255,200
272,200
303,500
31,300
11.5
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: One position remains unfunded for 2017. Operating increased due to contractual changes with
Penn State University.
77
INSECT PEST MANAGEMENT

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
145,900
145,900
100.0
196,300
196,300
370,900
174,600
88.9
Expenditures:
Operating
Mission Statement: To aid in minimizing the population of Gypsy Moths, the mosquitos associated with the
transmission of the West Nile and Zika viruses, and Black Flies.
Goals and Objectives: To manage the population of the Gypsy Moth through a cooperative effort with the Penn
State Extension office and the Pennsylvania Department of Conservation and Natural Resources in order to prevent
the defoliation and destruction of trees throughout the County; to locate and spray areas where mosquitos that carry
the West Nile virus are known to breed; to educate and conduct surveillance with regard to the mosquitos that
transmit the Zika virus; to perform preventive spraying of known breeding grounds in order to manage the Black Fly
population.
Budget Changes: Intergovernmental increased due to the Countys state grant applications for Zika Virus Control and
West Nile Virus Control programs.
Operating is for management of Gypsy Moths and mosquitoes, which can carry West Nile and Zika viruses, as well as
the Black Fly population.
78
EMERGENCY MANAGEMENT SERVICES SUMMARY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
255,908
4,537,006
713
-
148,400
5,547,500
700
-
131,000
5,032,400
1,000
175,844
130,900
5,282,100
300
39,500
(100)
249,700
(700)
(136,344)
(0.1)
5.0
(70.0)
(77.5)
4,793,627
5,696,600
5,340,244
5,452,800
112,556
2.1
5,834,475
630,020
74,663
6,071,600
623,700
79,000
6,157,000
625,500
115,000
6,161,500
638,100
107,400
43,185
61,276
9,900
9,000
9,894
-
6,647,284
6,793,200
3,842,279
2,276,356
277,079
251,570
6,647,284

Enhanced 911
HazMat Act 165
Emergency Planning and
Training
Responder Training
Task Force Equipment
TOTAL
3,665
4,500
12,600
(7,600)
-
0.1
2.0
(6.6)
-
400
(9,494)
-
6,907,394
6,907,400
4,333,200
2,182,000
278,000
-
4,392,000
2,237,394
278,000
-
4,355,900
2,274,100
277,400
-
(36,100)
36,706
(600)
-
6,793,200
6,907,394
6,907,400
(96.0)
-
Personnel
Operating
Debt Service
Capital
TOTAL
79
(0.8)
1.6
(0.2)
-
ENHANCED 911
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
TOTAL
4,483,320
1,482
-
5,489,300
300
-
4,977,300
1,000
123,050
5,230,700
300
-
4,484,802
5,489,600
5,101,350
5,231,000
1,349,673
582,000
1,055,650
3,463,922
1,909,714
277,079
183,760
3,945,800
1,847,800
278,000
-
5,834,475
6,071,600
253,400
5.1
(700) (70.0)
(123,050) (100.0)
129,650
2.5
930,500
(125,150)
(11.9)
4,009,500
1,869,500
278,000
-
3,970,300
1,913,800
277,400
-
(39,200)
44,300
(600)
-
(1.0)
2.4
(0.2)
-
6,157,000
6,161,500
4,500
0.1
Expenditures:
Personnel
Operating
Debt Service
Capital
TOTAL
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.
Budget Changes: Fees, fines, charges and miscellaneous represents a change in the formula for the funding of 911
operations taking place throughout the State.
Personnel reflects a consistent staffing pattern including salaries and fringe benefits. Two positions remain unfunded
for 2017. The administration continues to budget salaries at 95% of the total estimate for 24-hour 7-day operations to
account for a vacancy factor. Operating will support levels of service consistent with prior years. Debt service reflects
principal and interest payments on funds borrowed for construction of the Emergency Management Services building.
80
EMERGENCY MANAGEMENT
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
185,351
122,400
114,000
114,000
Personnel
Operating
Capital
378,357
183,853
67,810
387,400
236,300
-
382,500
243,000
-
385,600
252,500
-
3,100
9,500
-
0.8
3.9
-
TOTAL
630,020
623,700
625,500
638,100
12,600
2.0
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: Personnel reflects a consistent staffing pattern including salaries and fringe benefits. One position
remains unfunded for 2017. Operating will support levels of service consistent with prior years.
81
HAZMAT ACT 165

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
TOTAL
9,281
53,686
-
17,000
58,200
-
17,000
55,100
42,900
16,900
51,400
39,100
(100)
(3,700)
(3,800)
(0.6)
(6.7)
(8.9)
62,967
75,200
115,000
107,400
(7,600)
(6.6)
74,663
79,000
115,000
107,400
(7,600)
(6.6)
Expenditures:
Operating
The purpose of this cost center is to support the Countys 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.
the HazMat Act 165 grant.
Operating decreased due to a lower restricted fund balance in the HazMat Act 165 Fund.
82
EMERGENCY PLANNING AND TRAINING

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Operating
3,665
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.
83
EMERGENCY MANAGEMENT RESPONDER TRAINING

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
TOTAL
252
400
9,894
400
(9,494)
(96.0)
252
400
9,894
400
(9,494)
(96.0)
43,185
9,900
9,894
400
(9,494)
(96.0)
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, all costs for responder training will be paid through
Emergency Management.
84
PRE-DISASTER MITIGATION
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
(1,021)
Grant revenues are used to assist state 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.
85
TASK FORCE EQUIPMENT

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
61,276
9,000
61,276
9,000
Expenditures:
Operating
Task Force Equipment represents assets received through the Northeast Pennsylvania Emergency Response Group, a
cooperative of eight contiguous counties in the northeast region of Pennsylvania consisting of Susquehanna, Wayne,
Lackawanna, Pike, Carbon, Monroe, Lehigh and Northampton. The equipment received by the County through the
Task Force is funded by federal grants.
Budget Changes: This budget is amended near the end of each year based on the actual amount of equipment
received.
86
AUTHORITIES, BOARDS, COMMISSIONS AND BI-COUNTY VENTURES

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
18,000
26,000
17,000
17,000
24,347
16,330
24,800
24,700
24,800
24,700
24,800
24,700
425,000
525,000
525,000
525,000
434,400
493,700
493,700
510,100
16,400
3.3
900,077
1,068,200
1,068,200
1,084,600
16,400
1.5
Expenditures:
Personnel
Operating
Bi-County Ventures:
Lehigh Valley Planning
Commission
Lehigh And Northampton
Transportation Authority
TOTAL
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.
Personnel and operating are associated with the Revenue Appeals Board.
87
COMMUNITY AND ECONOMIC DEVELOPMENT SUMMARY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Taxes
Intergovernmental
Investment Income
TOTAL
2,456,004
1,378,011
2,929,290
10,953
-
2,516,000
2,551,000
3,054,300
11,000
-
2,170,000
4,221,392
2,746,100
10,100
3,246,091
2,516,000
3,069,800
2,912,300
10,600
2,356,100
346,000
(1,151,592)
166,200
500
(889,991)
15.9
(27.3)
6.1
5.0
(27.4)
6,774,258
8,132,300
12,393,683
10,864,800
(1,528,883)
(12.3)
818,895
4,173,248
510,500
669,800
5,249,600
1,845,500
778,400
7,227,751
3,806,232
753,600
6,053,200
2,991,500
(24,800)
(1,174,551)
(814,732)
(3.2)
(16.3)
(21.4)
5,502,643
7,764,900
11,812,383
9,798,300
(2,014,083)
(17.1)
639,866
274,282
1,295,360
3,218,135
75,000
570,000
277,200
2,438,000
4,404,700
75,000
679,200
700,150
4,101,392
6,256,641
75,000
646,500
107,100
3,069,800
5,899,900
75,000
(32,700)
(593,050)
(1,031,592)
(356,741)
-
(4.8)
(84.7)
(25.2)
(5.7)
-
5,502,643
7,764,900
11,812,383
9,798,300
(2,014,083)
(17.1)
Development Administration
Community Development
Economic Development
TOTAL
Personnel
Operating
Pass Through Grants
Grants
Bi-County Ventures
TOTAL
88
COMMUNITY AND ECONOMIC DEVELOPMENT ADMINISTRATION

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
209,754
84
30,000
216,100
200
30,000
216,100
100
234,900
100
(30,000) (100.0)
18,800
8.7
-
209,838
246,300
246,200
235,000
(11,200)
(4.5)
639,866
104,029
75,000
570,000
99,800
-
679,200
99,200
-
646,500
107,100
-
(32,700)
7,900
-
(4.8)
8.0
-
818,895
669,800
778,400
753,600
(24,800)
(3.2)
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: Intergovernmental represents reimbursement for a portion of the Environmental Services
Coordinators salary and fringe benefits from the State. The decrease is due to the Administrations proposal
to transfer Solid Waste and Recycling to Public Works in 2017. Fees, fines, charges, and miscellaneous
represents an anticipated increase in County cost reimbursements.
Personnel decreased due to the proposed transfer of Solid Waste and Recycling to Public Works in 2017 and
includes salaries and fringe benefits. Operating will support levels of service consistent with prior years.
89
COMMUNITY DEVELOPMENT SUMMARY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Taxes
Intergovernmental
Investment Income
TOTAL
2,456,004
1,378,011
371,324
2
-
2,516,000
2,221,000
391,000
100
-
2,170,000
3,760,392
380,000
909,859
2,516,000
2,938,800
230,000
368,400
346,000
(821,592)
(150,000)
(541,459)
15.9
(21.8)
(39.5)
(59.5)
4,205,341
5,128,100
7,220,251
6,053,200
(1,167,051)
(16.2)
205,253
233,973
15,000
2,423,662
1,295,360
177,400
464,300
7,500
2,462,400
1,973,000
600,950
635,307
7,500
2,313,602
3,401,392
401,100
2,713,300
2,824,800
165,000
269,000
114,000
(155,000)
(57.6)
(1,174,551)
(16.3)

Affordable Housing
Grants
Hotel Room Rental Tax Grants
Community Development Grants
Community Development Pass
Through Grants
TOTAL
4,173,248
5,249,600
7,227,751
6,053,200
170,253
1,295,360
2,707,635
177,400
2,138,000
2,934,200
600,950
3,670,392
2,956,409
2,938,800
3,114,400
4,173,248
5,249,600
7,227,751
6,053,200
(600,950) (100.0)
(234,207) (36.9)
(7,500) (100.0)
399,698
17.3
(576,592) (17.0)
Operating
Pass Through Grants
Grants
TOTAL
90
(600,950) (100.0)
(731,592) (19.9)
157,991
5.3
(1,174,551)
(16.3)
SOLID WASTE AND RECYCLING

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
82,651
132,270
-
83,000
161,000
-
90,000
150,000
360,950
(90,000) (100.0)
(150,000) (100.0)
(360,950) (100.0)
214,921
244,000
600,950
(600,950) (100.0)
Operating
Grants
170,253
35,000
177,400
-
600,950
-
(600,950) (100.0)
-
TOTAL
205,253
177,400
600,950
(600,950) (100.0)
TOTAL
Expenditures:
Mission Statement: To facilitate the strategic allocation of resources to implement, promote, and comply with the
goals and standards established by the Commonwealth of Pennsylvanias 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 and recycling.
Budget Changes: The Administration proposes transferring this cost center to Public Works in 2017.
91
AFFORDABLE HOUSING
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
TOTAL
239,054
2
-
230,000
100
-
230,000
405,307
230,000
171,100
(234,207)
(57.8)
239,056
230,100
635,307
401,100
(234,207)
(36.9)
233,973
464,300
635,307
401,100
(234,207)
(36.9)
Expenditures:
Grants
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 decrease in the budgetary fund balance is due to the expectation that expenditures in 2016 will
exceed revenues received.
Grants decreased due to the anticipated reduction in the budgetary fund balance.
92
GRANTS
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Grants
15,000
7,500
7,500
(7,500) (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: The administration anticipates no grant expenditures for 2017.
93
HOTEL ROOM RENTAL TAX GRANTS SUMMARY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Taxes
TOTAL
2,456,004
-
2,516,000
-
2,170,000
143,602
2,516,000
197,300
346,000
53,698
15.9
37.4
2,456,004
2,516,000
2,313,602
2,713,300
399,698
17.3
2,116,662
307,000
2,271,100
191,300
2,043,600
270,002
2,272,500
440,800
228,900
170,798
11.2
63.3
2,423,662
2,462,400
2,313,602
2,713,300
399,698
17.3
2,423,662
2,462,400
2,313,602
2,713,300
399,698
17.3

TOTAL
Grants
94
HOTEL ROOM RENTAL TAX 2000 GRANTS

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Taxes
2,149,004
-
2,200,000
-
1,900,000
143,600
2,200,000
72,500
300,000
(71,100)
15.8
(49.5)
2,149,004
2,200,000
2,043,600
2,272,500
228,900
11.2
Atlas Cement Memorial Museum $

Bach Choir of Bethlehem
Bath Farmers Market
Blue Valley Farm Show
Celtic Fest
Christmas City Summer Jazz Fest
City of Easton - Hugh Moore
Bridge Rehabliltation
Da Vinci Science Center
Delaware and Lehigh NHC
Hugh Moore Park Canal Festival
Downtown Bethlehem Association
Discover Lehigh Valley
Easton Farmers Market
Freemansburg Canal
Governor Wolf Historical Society
Greater Easton Development
Partnership
Greater Lehigh Valley Chamber
of Commerce Foundation
Hellertown - Digital Kiosk
Hellertown - Music in the Park
Historic Bethlehem Partnership
Historical Society
Lehigh Township Historical
Society
Lehigh Valley Arts Council
Miracle League of
Northampton County
Moravian Historical Society
National Canal Museum
National Museum of Industrial
History
Nazareth and Bath Chamber
Nazareth Center for the Arts
Northampton Area Historical
Society
Northampton Borough Advertising Campaign
3,000
10,000
3,847
3,500
15,000
-
800
18,000
6,000
22,000
3,000
800
18,000
6,000
22,000
3,000
7,000
1,500
(800) (100.0)
(18,000) (100.0)
1,000
16.7
(22,000) (100.0)
(1,500) (50.0)
26,250
15,000
1,687,104
6,500
8,750
30,000
29,500
1,729,800
11,000
29,500
1,491,900
11,000
50,000
50,000
5,000
1,729,800
-
50,000 100.0
50,000 100.0
(29,500) (100.0)
5,000 100.0
237,900
15.9
(11,000) (100.0)
20,000
44,000
44,000
50,000
65,000
47,900
19,000
6,500
68,000
52,500
19,000
6,500
68,000
52,500
4,000
50,000
30,000
3,500
10,200
5,600
-
5,600
-
10,300
4,000
14,000
12,000
7,000
20,000
-
7,000
19,950
-
20,000
-
(7,000) (100.0)
50
0.3
-
2,500
7,719
25,000
8,400
25,000
8,400
15,000
-
(10,000) (40.0)
(8,400) (100.0)
25,000
25,000
25,000
15,000
(10,000)
5,000
5,000
TOTAL
Expenditures:
95
6,000
13.6
(19,000) (100.0)
(6,500) (100.0)
4,000 100.0
(18,000) (26.5)
(22,500) (42.9)
4,700
4,000
83.9
100.0
(40.0)
100.0
(Continued)
HOTEL ROOM RENTAL TAX 2000 GRANTS, Continued

Actual
2015
Nurture Nature Center
$
Pen Argyl Borough - Weona Park
Carousel Building Improvements
Plainfield Farmers Fair
Saucon Valley Farmers Market
Siegfried Log Cabin
Slate Belt Heritage Center
SouthSide Film Institute
State Theater
SteelStacks Performing Arts Center
Steelworkers' Archives
Totts Gap Art Institute
Touchstone Theatre
Via of the Lehigh Valley
Walnutport Canal Association
Future Block Grants
TOTAL
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
15,000
23,300
23,240
38,200
14,960
64.4
2,300
3,000
47,592
5,000
5,000
12,000
-
2,000
5,000
17,800
2,600
1,000
46,600
45,000
5,200
4,000
2,500
15,000
-
2,000
5,000
17,800
2,580
1,000
46,546
45,000
5,120
4,000
2,500
15,000
10,664
26,000
2,500
50,000
4,000
2,500
15,000
87,700
26,000
500
(5,000)
(17,800)
(2,580)
(1,000)
3,454
(45,000)
(1,120)
(4,000)
77,036
100.0
25.0
(100.0)
(100.0)
(100.0)
(100.0)
7.4
(100.0)
(21.9)
(100.0)
722.4
2,116,662
2,271,100
2,043,600
2,272,500
228,900
11.2
The hotel room rental tax is collected from 39 hotel, bed and breakfast, and other lodging facilities throughout the
County. Grants are distributed to public and non-profit organizations.
96
HOTEL ROOM RENTAL TAX 2005 GRANTS

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Taxes
TOTAL
307,000
-
316,000
-
270,000
2
316,000
124,800
46,000
124,798
17.0
100.0
307,000
316,000
270,002
440,800
170,798
63.3
153,500
95,300
95,244
(95,244) (100.0)
153,500
-
96,000
-
95,907
78,851
440,800
(95,907) (100.0)
361,949 459.0
307,000
191,300
270,002
440,800
170,798
Expenditures:
SteelStacks Performing Arts
Center
SteelStacks Public Broadcasting
Center
Future Block Grants
TOTAL
63.3
The hotel room rental tax is collected from 39 hotel, bed and breakfast, and other lodging facilities
throughout the County. Council enacted Ordinance 484 in May, 2008 committing 12.5% of revenue collected (a
maximum of $2 million) in equal parts to the SteelStacks Performing Arts and Public Broadcasting Centers.
With the September 2016 payment, the County will have met its commitment to the SteelStacks Performing
Arts and Public Broadcasting Centers. As of the time of this documents publication, a decision has not yet
been made as to whom the next recipient(s) of the hotel tax distribution will be.
97
COMMUNITY DEVELOPMENT GRANTS

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
1,295,360
1,973,000
3,401,392
2,824,800
(576,592)
(17.0)
1,295,360
1,973,000
3,401,392
2,824,800
(576,592)
(17.0)
Expenditures:
Pass Through Grants
The County is responsible for administering and distributing funds allocated annually through the federal Department
of Housing and Urban Development's (HUD) Community Development Block Grant (CDBG) program. Thirty-six
municipalities make up the County entitlement and are eligible to submit requests for funding from this program.
Bethlehem and Easton are their own direct HUD CDBG entitlements and therefore not eligible. Current, completed
projects included, street & road re-construction, housing rehabilitation, and water and sewer improvements are all
funded from this program. The County runs a competitive grant program to which municipalities and non-profits
submit projects to the Northampton County Department of Community and Economic Development (NC DCED) on an
annual basis. Applications are evaluated and ranked by a NC DCED review team based upon the degree to which they
meet national objectives of the HUD program and are submitted to County Council and HUD for approval after a 30day citizen participation period. The national objectives are: benefits to low & moderate income level persons,
elimination of slum and blight, and urgent need. The County develops a 5 year consolidated plan on how best to
accomplish meeting these national objectives. When awarding CDBG grants, the County gives highest priority to
activities that meet the national objectives. Each year the County prepares an annual action plan based on the
projects and initiatives recommended for funding and then submits the plan to HUD for approval. The unspent
portion of each year's grant allocation is rolled forward to subsequent years budgets until all projects are completed
and/or funds are reallocated and spent.
98
COMMUNITY DEVELOPMENT PASS THROUGH GRANTS

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
165,000
269,000
114,000
(155,000)
(57.6)
165,000
269,000
114,000
(155,000)
(57.6)
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. Pass through grants represents a distribution to the Green Knight Economic Development
Corporation.
99
ECONOMIC DEVELOPMENT SUMMARY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
2,348,212
10,867
-
300,000
2,447,200
10,700
-
431,000
2,150,000
10,000
2,336,232
131,000
2,447,400
10,500
1,987,700
(300,000)
297,400
500
(348,532)
(69.6)
13.8
5.0
(14.9)
2,359,079
2,757,900
4,927,232
4,576,600
(350,632)
(7.1)
510,500
1,545,500
3,145,670
2,601,900
(543,770)
(17.3)
300,000
-
50,000
540,104
28,458
42,000
50,000
240,100
57,500
42,000
(300,004)
29,042
-
(55.5)
102.1
-

Gaming Administration
Economic Development Pass
Through Grants
Revolving Loan (EPA)
Revolving Loan (MCLSA)
Revolving Loan (ED)
TOTAL
510,500
1,845,500
3,806,232
2,991,500
(814,732)
(21.4)
510,500
-
300,000
1,470,500
75,000
431,000
3,300,232
75,000
131,000
2,785,500
75,000
(300,000)
(514,732)
-
(69.6)
(15.6)
-
510,500
1,845,500
3,806,232
2,991,500
(814,732)
(21.4)
Pass Through Grants
Grants
Bi-County Ventures
TOTAL
100
GAMING ADMINISTRATION SUMMARY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
TOTAL
2,348,212
1,081
-
2,435,000
1,100
-
2,150,000
400
2,116,270
2,435,000
1,100
1,750,900
285,000
700
(365,370)
13.3
175.0
(17.3)
2,349,293
2,436,100
4,266,670
4,187,000
(79,670)
(1.9)
510,500
-
1,545,500
-
3,145,670
-
2,601,900
-
(543,770)
-
(17.3)
-
510,500
1,545,500
3,145,670
2,601,900
(543,770)
(17.3)
510,500
-
1,470,500
75,000
3,070,670
75,000
2,526,900
75,000
(543,770)
-
(17.7)
-
510,500
1,545,500
3,145,670
2,601,900
(543,770)
(17.3)

Gaming Host County Tables
Gaming Host County Slots
TOTAL
Grants
Bi-County Ventures
TOTAL
101
GAMING HOST COUNTY TABLES

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
TOTAL
1,275,522
1,073
-
1,350,000
1,000
-
1,150,000
300
2,116,270
1,350,000
1,000
1,750,900
200,000
700
(365,370)
17.4
233.3
(17.3)
1,276,595
1,351,000
3,266,570
3,101,900
(164,670)
(5.0)
(1,150,000)
510,500
-
510,500
(120,900)
(120,900)
(500,000)
(379,100)
313.6
1,470,500
75,000
3,070,670
75,000
2,526,900
75,000
(543,770)
-
(17.7)
-
1,545,500
3,145,670
2,601,900
(543,770)
(17.3)
Expenditures:
Grants
Bi-County Ventures
TOTAL
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. Gaming Host County Tables
revenue funds the Community Investment Partnership Program (CIPP), a grant and loan program targeted toward
Northampton Countys aging communities that lack access to resources necessary to implement comprehensive
community revitalization plans and strategies that improve the quality of life for County residents. The CIPP also helps
to create opportunities to stimulate, attract and sustain economic development.
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 anticipated greater table game revenue. The
budgetary fund balance reflects the unspent portion of available funding and is restricted for the Gaming Host County
Tables Fund.
Grants fluctuate in relation to changes in table game revenue. Bi-county ventures represents a payment to the Lehigh
Valley Economic Development Corporation (LVEDC). The transfer of $500,000 will be received by Open Space Initiative
Farmland Preservation.
102
GAMING HOST COUNTY SLOTS

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
TOTAL
1,072,690
8
1,085,000
100
1,000,000
100
1,085,000
100
85,000
-
8.5
-
1,072,698
1,085,100
1,000,100
1,085,100
85,000
8.5
(1,072,698)
(1,085,100)
(1,000,100)
(1,085,100)
(85,000)
8.5
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 projected 2016
levels.
The projected revenue of approximately $1.1 million will be transferred to the General Fund for tax relief.
103
ECONOMIC DEVELOPMENT PASS THROUGH GRANTS

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
50,000
50,000
50,000
50,000
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.
104
REVOLVING LOAN (EPA)

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
TOTAL
300,000
-
381,000
159,104
81,000
159,100
(300,000)
(4)
(78.7)
-
300,000
540,104
240,100
(300,004)
(55.5)
300,000
-
381,000
159,104
81,000
159,100
(300,000)
(4)
(78.7)
-
300,000
540,104
240,100
(300,004)
(55.5)
Expenditures:
Pass Through Grants
Grants
TOTAL
Mission Statement: The Federal Department of Environmental Protection Agencys 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.
the Revolving Loan (EPA) Fund.
105
REVOLVING LOAN (MCLSA)

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
TOTAL
9,786
-
12,200
9,600
-
9,600
18,858
12,400
9,400
35,700
12,400
(200)
16,842
100.0
(2.1)
89.3
9,786
21,800
28,458
57,500
29,042
102.1
28,458
57,500
29,042
102.1
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 and 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.
the Revolving Loan (MCLSA) Fund.
106
REVOLVING LOAN (ED)

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
42,000
42,000
42,000
42,000
Expenditures:
Grants
Mission Statement: Northampton County funds are committed to enhance the economic well-being of communities
through providing capital for small businesses.
Goals and 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.
the Revolving Loan (ED) Fund.
107
GENERAL GOVERNMENT COST ALLOCATION

Actual
2015
Projected
2016
(2,885,700)
(2,855,900)
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Central Service Costs
(2,855,900)
(2,855,900)
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 2015 indirect cost plan since 2016 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:
Revenue
Disbursements
Procurement
Information Services
Unallocated Costs
Administration:
Administration
TOTAL TRANSFERS OUT
108
(15,516)
(54,871)
(32,592)
(859,335)
(483,428)
(7,365)
(185,417)
(264,494)
(422,012)
(335,904)
(152,202)
(42,764)
(2,855,900)
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 22.5% of proposed total operating budget expenditures.
Appropriations for this program increased approximately $265,400 (0.3%). Approximately 25% 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
Court
Services
4.1%
Court
Administration
38.6%
Coroner
1.7%
Fiscal Affairs
0.7%
District
Attorney
6.0%
Corrections
37.7%
Public
Defender
2.1%
109
Sheriff
9.1%
COURT SYSTEM AND CORRECTIONS PROGRAM

Actual
2015
Projected
2016
2016
Budget
2017
Increase
(Decrease)
9,010,953
10,557,569
9,398
-
9,822,300
10,646,300
20,500
-
10,180,176
10,546,500
10,100
761,411
9,644,900
10,173,500
20,400
810,400
(535,276)
(373,000)
10,300
48,989
(5.3)
(3.5)
102.0
6.4
$ 19,577,920
20,489,100
21,498,187
20,649,200
(848,987)
(3.9)
4,240,513
6,211,343
1,095,309
1,517,491
26,091,481
2,712,985
28,393,356
530,171
4,458,900
6,384,500
1,140,600
1,636,600
28,085,900
3,293,800
29,826,200
550,000
4,709,200
7,150,095
1,358,835
1,640,000
29,291,500
3,775,419
30,462,500
608,605
4,754,700
7,236,400
1,375,200
1,655,000
29,782,300
3,259,300
30,615,600
583,100
45,500
86,305
16,365
15,000
490,800
(516,119)
153,100
(25,505)
1.0
1.2
1.2
0.9
1.7
(13.7)
0.5
(4.2)
70,792,649
75,376,500
78,996,154
79,261,600
265,446
0.3
45,900
62,800
62,800
62,800
$ 70,746,749
75,313,700
78,933,354
79,198,800
265,446
0.3
$ 53,977,122
14,018,173
1,279,832
1,203,885
313,637
57,737,700
14,620,100
900,000
1,205,100
913,600
59,655,600
16,086,172
1,015,000
1,205,100
1,034,282
60,819,600
15,680,800
1,050,000
1,206,100
505,100
1,164,000
(405,372)
35,000
1,000
(529,182)
2.0
(2.5)
3.4
0.1
(51.2)
70,792,649
75,376,500
78,996,154
79,261,600
265,446
0.3
45,900
62,800
62,800
62,800
$ 70,746,749
75,313,700
78,933,354
79,198,800
265,446
0.3
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
Expenditures by Department:
District Attorney
Sheriff
Coroner
Public Defender
Corrections
Court Services
Fiscal Affairs
Subtotal
Less Transfers:
To Other Programs
TOTAL
Personnel
Operating
Debt Service
Capital
Subtotal
Less Transfers:
To Other Programs
TOTAL
110
DISTRICT ATTORNEY SUMMARY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
284,286
676,842
305,200
640,800
278,200
745,200
335,400
658,900
57,200
(86,300)
20.6
(11.6)
961,128
946,000
1,023,400
994,300
(29,100)
(2.8)
3,467,861
609,602
57,666
105,384
3,641,100
623,800
79,700
114,300
3,833,400
650,100
80,100
145,600
3,826,800
693,200
79,300
155,400
(6,600)
43,100
(800)
9,800
(0.2)
6.6
(1.0)
6.7
4,240,513
4,458,900
4,709,200
4,754,700
45,500
1.0
Personnel
Operating
Capital
3,747,542
492,971
-
3,855,100
580,200
23,600
4,003,700
680,500
25,000
4,048,100
646,600
60,000
44,400
(33,900)
35,000
TOTAL
4,240,513
4,458,900
4,709,200
4,754,700
45,500
TOTAL

District Attorney
DUI Processing Centers
Victims of Juvenile Offenders
Rights and Services Act
TOTAL
111
1.1
(5.0)
140.0
1.0
DISTRICT ATTORNEY
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
141,671
162,465
112,000
148,600
112,000
170,500
112,000
166,700
(3,800)
(2.2)
304,136
260,600
282,500
278,700
(3,800)
(1.3)
Personnel
Operating
Capital
3,164,562
303,299
-
3,224,800
392,700
23,600
3,316,500
491,900
25,000
3,350,200
446,600
30,000
33,700
(45,300)
5,000
1.0
(9.2)
20.0
TOTAL
3,467,861
3,641,100
3,833,400
3,826,800
(6,600)
(0.2)
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.
will support levels of service consistent with prior years. Capital is for the purchase of one replacement vehicle.
112
DUI PROCESSING CENTERS

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
514,377
492,200
574,700
492,200
(82,500)
(14.4)
Personnel
Operating
Capital
425,990
183,612
-
449,800
174,000
-
480,500
169,600
-
488,500
174,700
30,000
8,000
5,100
30,000
1.7
3.0
100.0
TOTAL
609,602
623,800
650,100
693,200
43,100
6.6
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: The fees, fines, charges and miscellaneous decrease reflects a decline in Accelerated Rehabilitative
Disposition (ARD) and DUI processing fees.
of service consistent with prior years. Capital is for the purchase of one replacement vehicle.
113
VICTIMS OF JUVENILE OFFENDERS

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
26,414
81,200
54,200
68,000
13,800
25.5
Personnel
Operating
57,666
-
78,700
1,000
78,800
1,300
79,300
-
500
0.6
(1,300) (100.0)
TOTAL
57,666
79,700
80,100
79,300
Expenditures:
(800)
(1.0)
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 increased due to higher state funding.

Personnel reflects a consistent staffing pattern and includes salaries and fringe benefits. Operating reflects the state
funding covering only personnel expenditures for 2017.
114
RIGHTS AND SERVICES ACT

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
116,201
112,000
112,000
155,400
43,400
38.8
Personnel
Operating
99,324
6,060
101,800
12,500
127,900
17,700
130,100
25,300
2,200
7,600
1.7
42.9
TOTAL
105,384
114,300
145,600
155,400
9,800
6.7
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: Intergovernmental increased due to higher state funding.

Personnel reflects a consistent staffing pattern and includes salaries and fringe benefits. Operating reflects an increase
in supplies covered by higher state funding.
115
SHERIFF SUMMARY
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
1,593,640
7,001
-
407,000
1,544,800
11,600
-
407,000
1,670,500
8,000
15,295
1,545,500
11,600
418,300
(407,000) (100.0)
(125,000)
(7.5)
3,600
45.0
403,005 2634.9
1,600,641
1,963,400
2,100,795
1,975,400
(125,395)
(6.0)
6,211,343
-
6,380,500
4,000
6,727,800
422,295
6,818,100
418,300
90,300
(3,995)
1.3
(0.9)
6,211,343
6,384,500
7,150,095
7,236,400
86,305
1.2
Personnel
Operating
Capital
5,797,892
314,206
99,245
5,918,800
334,800
130,900
6,147,100
860,800
142,195
6,315,400
743,200
177,800
168,300
(117,600)
35,605
2.7
(13.7)
25.0
TOTAL
6,211,343
6,384,500
7,150,095
7,236,400
86,305
1.2
TOTAL

Sheriff
Sheriff Grants
TOTAL
116
SHERIFF
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
1,593,640
7,001
1,544,800
11,600
1,670,500
8,000
1,545,500
11,600
(125,000)
3,600
(7.5)
45.0
1,600,641
1,556,400
1,678,500
1,557,100
(121,400)
(7.2)
Personnel
Operating
Capital
5,797,892
314,206
99,245
5,918,800
334,800
126,900
6,147,100
453,800
126,900
6,315,400
336,200
166,500
168,300
(117,600)
39,600
2.7
(25.9)
31.2
TOTAL
6,211,343
6,380,500
6,727,800
6,818,100
90,300
1.3
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: The fees, fines, charges and miscellaneous decrease reflects a more realistic expectation of court
fee collections and reduced reimbursement for the Human Services and Domestic Relations building coverage.
Personnel includes salaries and fringe benefits and reflects the elimination of one part time position and the creation
of three full time positions. One half position remains unfunded for 2017. Operating decreased due to a more realistic
expenditure expectation. Capital is for the purchase of five replacement vehicles.
117
SHERIFF GRANTS
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
407,000
-
407,000
15,295
418,300
407,000
422,295
418,300
(3,995)
(0.9)
Operating
Capital
4,000
407,000
15,295
407,000
11,300
(3,995)
(26.1)
TOTAL
4,000
422,295
418,300
(3,995)
(0.9)
TOTAL
(407,000) (100.0)
403,005 2634.9
Expenditures:
Sheriff grants is used to account for multi-year grants received by the Sheriff Department. The funds received in 2012
were from a federal grant that was passed through from the City of Allentown for Northampton Countys portion of a
bi-county tactical record sharing network. The funds received in 2016 were from a Gaming Authority grant for
Northampton Countys integration into the Regional Intelligence and Investigation Center.
Budget Changes: Intergovernmental reflects a decrease due to the receipt of a gaming grant in 2016. 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.
118
CORONER SUMMARY
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
TOTAL
23,127
98,730
-
136,500
78,800
-
135,276
92,000
164,859
24,500
84,000
245,300
(110,776)
(8,000)
80,441
(81.9)
(8.7)
48.8
121,857
215,300
392,135
353,800
(38,335)
(9.8)
1,095,309
1,084,600
1,058,700
1,105,400
46,700
4.4
56,000
188,059
112,076
213,800
56,000
25,741
(56,076)
13.7
(50.0)
16,365
1.2

Coroner
Coroner Vital Statistics
Improvement
Coroner Grants
TOTAL
1,095,309
1,140,600
1,358,835
1,375,200
Personnel
Operating
Capital
571,641
523,668
-
613,300
485,300
42,000
613,000
703,815
42,020
628,600
746,600
-
TOTAL
1,095,309
1,140,600
1,358,835
1,375,200
119
15,600
2.5
42,785
6.1
(42,020) (100.0)
16,365
1.2
CORONER
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
98,730
78,800
92,000
84,000
(8,000)
(8.7)
Personnel
Operating
571,641
523,668
613,300
471,300
613,000
445,700
628,600
476,800
15,600
31,100
2.5
7.0
TOTAL
1,095,309
1,084,600
1,058,700
1,105,400
46,700
4.4
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 reflects a decrease in cremation fees and cost
reimbursements.
Personnel reflects a consistent staffing pattern and includes salaries and fringe benefits. The operating increase
reflects a rise in professional services costs.
120
CORONER VITAL STATISTICS IMPROVEMENT

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
TOTAL
23,127
-
24,500
-
23,200
164,859
24,500
189,300
1,300
24,441
5.6
14.8
23,127
24,500
188,059
213,800
25,741
13.7
188,059
213,800
25,741
13.7
Expenditures:
Operating
To improve the Coroners facilities and equipment as outlined in the states Vital Statistics Law. Funding may be used
to support any services within the states Vital Statistics Law.
Budget Changes: Budgetary fund balance reflects the unspent portion of the state-collected and restricted death
certificate fees.
Operating increased due to a higher restricted fund balance in the Coroner Vital Statistics Improvement Fund.
121
CORONER GRANTS
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
112,000
-
112,076
-
56,000
112,000
112,076
56,000
(56,076)
Operating
Capital
14,000
42,000
70,056
42,020
56,000
-
(14,056) (20.1)
(42,020) (100.0)
TOTAL
56,000
112,076
56,000
(56,076)
TOTAL
(112,076) (100.0)
56,000 100.0
(50.0)
Expenditures:
(50.0)
Coroner grants is used to account for multi-year grants received by the Coroners office. The funds received in 2016
were from a Gaming Authority grant for the purchase of various medical equipment to be utilized by the Coroner.
Budget Changes: Intergovernmental reflects a decrease due to the receipt of a gaming grant in 2016. Budgetary
fund balance reflects the unspent portion of the gaming grant and is restricted for the Coroner Grants Fund.
Operating reflects the unspent portion of the gaming grant.
122
PUBLIC DEFENDER
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Personnel
Operating
1,242,067
275,424
1,340,300
296,300
1,343,400
296,600
1,365,700
289,300
22,300
(7,300)
1.7
(2.5)
TOTAL
1,517,491
1,636,600
1,640,000
1,655,000
15,000
0.9
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.
123
CORRECTIONS
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
17,287
1,538,048
47
17,000
1,436,500
200
15,000
1,202,100
100
15,000
1,220,500
100
18,400
-
1.5
-
1,555,382
1,453,700
1,217,200
1,235,600
18,400
1.5
Personnel
Operating
Capital
$ 19,394,330
6,632,274
64,877
20,963,300
6,874,600
248,000
21,862,100
7,181,400
248,000
22,554,800
6,984,500
243,000
692,700
(196,900)
(5,000)
3.2
(2.7)
(2.0)
TOTAL
$ 26,091,481
28,085,900
29,291,500
29,782,300
490,800
1.7
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. 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 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. 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: Personnel includes salaries and fringe benefits and reflects an increase in overtime and the addition
of three positions. Seven positions remain unfunded in 2017. Operating decreased due to a more realistic
expenditure expectation. Capital is for the purchase of an officer tour system, an office refurbishment, the
construction of an inmate recreation area, and the replacement of one washing machine, one dishwasher, one motor
vehicle, one oven and a portion of the fencing and razor ribbon.
124
COURT SERVICES SUMMARY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
2,276,223
2,338
-
2,392,100
8,600
-
2,461,300
1,900
517,152
2,396,700
8,600
108,200
(64,600)
6,700
(408,952)
(2.6)
352.6
(79.1)
2,278,561
2,400,700
2,980,352
2,513,500
(466,852)
(15.7)
193,677
1,117,301
627,630
264,839
163,253
346,285
98,000
1,684,300
817,900
212,200
155,200
326,200
146,000
1,829,751
918,001
220,200
173,000
488,467
115,600
1,436,700
914,200
217,400
174,300
401,100
(30,400)
(393,051)
(3,801)
(2,800)
1,300
(87,367)
(20.8)
(21.5)
(0.4)
(1.3)
0.8
(17.9)
2,712,985
3,293,800
3,775,419
3,259,300
(516,119)
(13.7)
Personnel
Operating
Capital
2,378,876
184,594
149,515
2,626,900
197,800
469,100
2,867,800
330,552
577,067
2,887,300
347,700
24,300
19,500
17,148
(552,767)
0.7
5.2
(95.8)
TOTAL
2,712,985
3,293,800
3,775,419
3,259,300
(516,119)
(13.7)
TOTAL
Court Services - Administration
Civil
Criminal
Register of Wills
Orphans Court
Archives
TOTAL
125
COURT SERVICES - ADMINISTRATION

Actual
2015
Projected
2016
Budget
2016
2017
146,000
115,600
Increase
(Decrease)
Percent
Expenditures:
Personnel
193,677
98,000
(30,400)
(20.8)
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: Two positions remain unfunded for 2017. Department-wide healthcare costs for all Court Services
General Fund retirees are included in this budget.
126
CIVIL SUMMARY
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
993,886
612
-
1,059,900
1,700
-
1,066,200
300
447,751
1,059,900
1,700
30,000
(6,300)
1,400
(417,751)
(0.6)
466.7
(93.3)
994,498
1,061,600
1,514,251
1,091,600
(422,651)
(27.9)
1,117,301
-
1,220,700
463,600
1,329,000
500,751
1,360,900
75,800
31,900
(424,951)
2.4
(84.9)
1,117,301
1,684,300
1,829,751
1,436,700
(393,051)
(21.5)
Personnel
Operating
1,086,318
30,983
1,188,800
45,500
1,295,900
83,851
1,329,700
107,000
33,800
23,149
2.6
27.6
TOTAL
1,117,301
1,234,300
1,379,751
1,436,700
56,949
4.1
TOTAL

Civil
Civil Automation
TOTAL
127
CIVIL
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
945,136
612
1,014,100
1,700
1,013,200
300
1,014,100
1,700
900
1,400
0.1
466.7
945,748
1,015,800
1,013,500
1,015,800
2,300
0.2
Personnel
Operating
1,086,318
30,983
1,188,800
31,900
1,295,900
33,100
1,329,700
31,200
33,800
(1,900)
2.6
(5.7)
TOTAL
1,117,301
1,220,700
1,329,000
1,360,900
31,900
2.4
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: Investment income reflects a more realistic revenue expectation.

Personnel reflects a consistent staffing pattern and includes salaries and fringe benefits. Three positions remain
unfunded for 2017. Operating will support levels of service consistent with prior years.
128
CIVIL AUTOMATION
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
TOTAL
48,750
-
45,800
-
53,000
447,751
45,800
30,000
(7,200)
(417,751)
(13.6)
(93.3)
48,750
45,800
500,751
75,800
(424,951)
(84.9)
13,600
450,000
50,751
450,000
75,800
-
25,049
49.4
(450,000) (100.0)
463,600
500,751
75,800
(424,951)
Expenditures:
Operating
Capital
TOTAL
$
$
(84.9)
Collected fees are used to automate civil recordkeeping as provided for by state law. Funding may be used to support
any automation services within the states law.
Budget Changes: The fees, fines, charges and miscellaneous decrease reflects a more realistic expectation of
automation fees collected. The budgetary fund balance reflects the unspent portion of mandated fees collected in and
restricted for the Civil Automation Fund.
Operating is directly related to the change in the restricted fund balance in the Civil Automation Fund.
129
CRIMINAL SUMMARY
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
717,128
1,726
-
803,200
6,900
-
791,300
1,600
69,401
768,000
6,900
78,200
(23,300)
5,300
8,799
(2.9)
331.3
12.7
718,854
810,100
862,301
853,100
(9,201)
(1.1)
621,485
6,145
813,400
4,500
833,600
84,401
823,000
91,200
(10,600)
6,799
(1.3)
8.1
627,630
817,900
918,001
914,200
(3,801)
(0.4)
Personnel
Operating
579,198
48,432
770,100
47,800
790,400
127,601
780,400
133,800
(10,000)
6,199
(1.3)
4.9
TOTAL
627,630
817,900
918,001
914,200
(3,801)
(0.4)
TOTAL

Criminal
Criminal Automation
TOTAL
130
CRIMINAL
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
704,473
1,726
790,000
6,900
776,300
1,600
755,000
6,900
(21,300)
5,300
(2.7)
331.3
706,199
796,900
777,900
761,900
(16,000)
(2.1)
Personnel
Operating
579,198
42,287
770,100
43,300
790,400
43,200
780,400
42,600
(10,000)
(600)
(1.3)
(1.4)
TOTAL
621,485
813,400
833,600
823,000
(10,600)
(1.3)
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 decrease reflects an anticipated drop in the collection of
fees and bail forfeiture. Investment income reflects a more realistic revenue expectation.
131
CRIMINAL AUTOMATION
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
TOTAL
12,655
-
13,200
-
15,000
69,401
13,000
78,200
(2,000)
8,799
(13.3)
12.7
12,655
13,200
84,401
91,200
6,799
8.1
6,145
4,500
84,401
91,200
6,799
8.1
Expenditures:
Operating
Collected fees are used to automate criminal recordkeeping in accordance with Pennsylvania Title 42 Section 1725.4.
Funding may be used to support any automation services within state law.
Budget Changes: Budgetary fund balance reflects the unspent portion of the mandated fees collected in and
restricted for the Criminal Automation Fund.
Operating is directly related to the change in the restricted fund balance in the Criminal Automation Fund.
132
REGISTER OF WILLS
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
459,572
427,600
500,000
465,000
(35,000)
(7.0)
Personnel
Operating
Capital
187,231
11,016
66,592
196,500
10,300
5,400
203,000
11,800
5,400
206,100
11,300
-
3,100
1.5
(500)
(4.2)
(5,400) (100.0)
TOTAL
264,839
212,200
220,200
217,400
(2,800)
Expenditures:
(1.3)
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 decrease reflects a more realistic revenue expectation.
133
ORPHANS COURT
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
105,179
100,900
103,500
103,500
Personnel
Operating
142,592
20,661
137,300
17,900
154,100
18,900
155,400
18,900
1,300
-
0.8
-
TOTAL
163,253
155,200
173,000
174,300
1,300
0.8
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 Pennsylvanias 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.
134
ARCHIVES
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
458
500
300
300
Personnel
Operating
Capital
189,860
73,502
82,923
236,200
76,300
13,700
278,400
88,400
121,667
300,100
76,700
24,300
21,700
(11,700)
(97,367)
7.8
(13.2)
(80.0)
TOTAL
346,285
326,200
488,467
401,100
(87,367)
(17.9)
Expenditures:
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 committees suggested time frame.
Budget Changes: Personnel reflects a consistent staffing pattern and includes salaries, fringe benefits, and four
position upgrades. Operating will support levels of service consistent with prior years. Capital is for the replacement
of two microfilm reader/printers.
135
COURT ADMINISTRATION SUMMARY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
8,686,253
4,109,378
12
8,956,600
4,278,800
100
9,344,700
4,090,500
100
9,270,000
3,983,400
100
(74,700)
(107,100)
-
(0.8)
(2.6)
-
$ 12,795,643
13,235,500
13,435,300
13,253,500
(181,800)
(1.4)
5,814,654
4,107,475
217,961
4,866,808
2,116,059
1,737,701
8,628,674
904,024
6,387,100
4,556,200
229,200
5,054,200
2,276,500
1,767,100
157,700
8,451,500
946,700
6,389,800
4,592,900
232,700
5,300,400
2,277,100
1,767,400
157,700
8,757,100
987,400
6,652,700
4,452,600
233,000
5,336,500
2,308,800
1,745,000
231,700
8,712,600
942,700
262,900
(140,300)
300
36,100
31,700
(22,400)
74,000
(44,500)
(44,700)
4.1
(3.1)
0.1
0.7
1.4
(1.3)
46.9
(0.5)
(4.5)
$ 28,393,356
29,826,200
30,462,500
30,615,600
153,100
0.5
$ 20,844,774
5,064,865
1,279,832
1,203,885
22,420,000
5,301,100
900,000
1,205,100
22,818,500
5,423,900
1,015,000
1,205,100
23,019,700
5,339,800
1,050,000
1,206,100
201,200
(84,100)
35,000
1,000
0.9
(1.6)
3.4
0.1
$ 28,393,356
29,826,200
30,462,500
30,615,600
153,100
0.5
Magisterial District Judges
Law Library
Domestic Relations
Juvenile Probation
Adult Probation
Problem Solving Courts
Driving Under the Influence (DUI)
TOTAL
Personnel
Operating
Debt Service
TOTAL
136
COURT ADMINISTRATION
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
701,409
184,806
539,000
88,000
695,000
86,200
745,000
188,000
50,000
101,800
7.2
118.1
886,215
627,000
781,200
933,000
151,800
19.4
Personnel
Operating
4,602,862
1,211,792
5,013,600
1,373,500
5,016,300
1,373,500
5,276,200
1,376,500
259,900
3,000
5.2
0.2
TOTAL
5,814,654
6,387,100
6,389,800
6,652,700
262,900
4.1
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 increased due to an anticipated rise in jury selection reimbursement. Fees, fines,
charges, and miscellaneous increased due to a change in the law governing court reporter transcripts which requires
an external requester of Court transcripts to pay the County rather than the Court Reporter directly as was the
previous practice.
Personnel reflects a consistent staffing pattern and includes salaries and fringe benefits as well as the additional
transcript costs passing through the County from external requesters. Operating will support levels of service
consistent with prior years.
137
MAGISTERIAL DISTRICT JUDGES

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
1,158,035
1,240,400
1,252,000
1,243,700
(8,300)
(0.7)
Personnel
Operating
3,083,247
1,024,228
3,470,100
1,086,100
3,470,100
1,122,800
3,347,000
1,105,600
(123,100)
(17,200)
(3.5)
(1.5)
TOTAL
4,107,475
4,556,200
4,592,900
4,452,600
(140,300)
(3.1)
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 14 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: Personnel reflects changes to the staffing pattern established in 2016 and includes salaries and
fringe benefits. Operating expenditures will support levels of service consistent with prior years.
138
LAW LIBRARY
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:

Investment Income
12
100
100
12
Personnel
Operating
TOTAL
TOTAL
100
100
200
100
100
77,559
140,402
80,500
148,700
80,000
152,700
80,300
152,700
217,961
229,200
232,700
233,000
Expenditures:
300
0.4
-
300
0.1
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 courts 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 courts processes.
139
DOMESTIC RELATIONS
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
TOTAL
County Contribution / Transfers
3,215,649
112,013
3,243,300
110,000
3,593,700
80,000
3,482,400
110,000
(111,300)
30,000
(3.1)
37.5
3,327,662
3,353,300
3,673,700
3,592,400
(81,300)
(2.2)
1,539,145
1,700,900
1,626,700
1,744,100
117,400
7.2
3,883,058
664,525
319,225
4,033,300
701,700
319,200
4,259,300
721,900
319,200
4,305,300
711,900
319,300
46,000
(10,000)
100
1.1
(1.4)
-
4,866,808
5,054,200
5,300,400
5,336,500
36,100
0.7
Expenditures:
Personnel
Operating
Debt Service
TOTAL
Mission Statement: To establish support and paternity, enforce support obligations and locate 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: Intergovernmental decreased due to an anticipated decline in Title IV-D reimbursement. The fees,
fines, charges and miscellaneous increase reflects a more realistic revenue expectation.
of service consistent with prior years. Debt service reflects principal and interest payments on funds borrowed for
construction of the Domestic Relations building.
140
JUVENILE PROBATION
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
359,022
-
355,000
200
365,000
200
355,000
200
(10,000)
-
(2.7)
-
359,022
355,200
365,200
355,200
(10,000)
(2.7)
Personnel
Operating
1,983,444
132,615
2,119,000
157,500
2,118,200
158,900
2,151,300
157,500
33,100
(1,400)
1.6
(0.9)
TOTAL
2,116,059
2,276,500
2,277,100
2,308,800
31,700
1.4
TOTAL
Expenditures:
Mission Statement: To provide services in a fair and unbiased manner and 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.
141
ADULT PROBATION
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
471,784
243,537
403,000
261,300
352,400
212,100
387,500
213,000
35,100
900
10.0
0.4
715,321
664,300
564,500
600,500
36,000
6.4
Personnel
Operating
1,643,854
93,847
1,632,300
134,800
1,626,600
140,800
1,604,000
141,000
(22,600)
200
(1.4)
0.1
TOTAL
1,737,701
1,767,100
1,767,400
1,745,000
(22,400)
(1.3)
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 communitys 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 reflects a full year budget amount for the Pennsylvania Commission on Crime
and Delinquency (PCCD) Drug and Alcohol grant.
Personnel reflects the staffing pattern established in 2016 and includes salaries and fringe benefits. Operating will
support levels of service consistent with prior years.
142
PROBLEM SOLVING COURTS

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
300
1,000
1,000
100.0
Personnel
Operating
153,500
4,200
153,500
4,200
231,700
-
78,200
50.9
(4,200) (100.0)
TOTAL
157,700
157,700
231,700
74,000
Expenditures:
46.9
Mission Statement: To promote public safety, health and welfare, to strengthen our community, and to reduce the
burden on the Countys correctional system by providing offenders whose criminal conduct is rooted in addiction or
mental illness with the treatment, intensive supervision and case management, and access to necessary community
services to enable them to maintain a healthy, stable role in society.
Goals and Objectives: By addressing these societal challenges in this manner, the Courts strive to make the most
efficient use of public funds, and to build a healthier, safer environment for the citizens of Northampton County.
Budget Changes: Personnel reflects the staffing pattern established in 2016 and includes salaries and fringe benefits.
143
JUVENILE JUSTICE CENTER

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
TOTAL
3,841,073
1,604,279
4,257,300
1,683,700
4,141,100
1,372,000
4,141,100
1,372,000
5,445,352
5,941,000
5,513,100
5,513,100
3,183,322
2,510,500
3,244,000
3,199,500
(44,500)
(1.4)
4,721,831
1,742,351
1,279,832
884,660
5,039,000
1,626,600
900,000
885,900
5,194,600
1,661,600
1,015,000
885,900
5,149,200
1,626,600
1,050,000
886,800
(45,400)
(35,000)
35,000
900
(0.9)
(2.1)
3.4
0.1
8,628,674
8,451,500
8,757,100
8,712,600
(44,500)
(0.5)
Expenditures:
Personnel
Operating
Debt Service
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.
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.
144
DRIVING UNDER THE INFLUENCE (DUI)

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
97,316
806,708
159,000
894,800
197,500
1,088,000
159,000
855,500
(38,500)
(232,500)
(19.5)
(21.4)
904,024
1,053,800
1,285,500
1,014,500
(271,000)
(21.1)
Personnel
Operating
848,919
55,105
878,700
68,000
899,900
87,500
874,700
68,000
(25,200)
(19,500)
(2.8)
(22.3)
TOTAL
904,024
946,700
987,400
942,700
(44,700)
(4.5)
TOTAL
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: The intergovernmental and fees, fines, charges, and miscellaneous decreases reflect a more realistic
revenue expectation.
Personnel reflects the staffing pattern established in 2016 and includes salaries and fringe benefits. Operating will
support levels of service consistent with prior years.
145
FISCAL AFFAIRS SUMMARY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
TOTAL
264,708
-
274,500
-
284,900
64,105
284,500
38,600
(400)
(25,505)
(0.1)
(39.8)
264,708
274,500
349,005
323,100
(25,905)
(7.4)
530,171
550,000
39,005
569,600
13,100
570,000
(25,905)
400
(66.4)
0.1
530,171
550,000
608,605
583,100
(25,505)
(4.2)
530,171
550,000
608,605
583,100
(25,505)
(4.2)

County Records Improvement
Constables
TOTAL
Operating
146
COUNTY RECORDS IMPROVEMENT

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
TOTAL
10,277
-
9,500
-
9,900
64,105
9,500
38,600
(400)
(25,505)
(4.0)
(39.8)
10,277
9,500
74,005
48,100
(25,905)
(35.0)
(29,116)
(100,000)
(100,000)
(100,000)
39,005
13,100
Expenditures:
Operating
(25,905)
(66.4)
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 decreased due to a lower restricted fund balance in the County Records Improvement Fund.
Of the initial cost of approximately $1.2 million, the unreimbursed Archives building renovation cost balance will be
approximately $819,000 at the end of 2016.
147
CONSTABLES
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
254,431
265,000
275,000
275,000
530,171
550,000
569,600
570,000
Expenditures:
Operating
This budget reflects the constable fee payments that are related to the Courts and Corrections program.
Budget Changes: Operating expenditures will support levels of service consistent with prior years.
148
400
0.1
COURT SYSTEM AND CORRECTIONS COST ALLOCATION

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
(45,900)
(62,800)
(62,800)
(62,800)
The Sheriffs 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 2015 indirect cost plan since 2016 cost data is not available until the year is completed.
The Court System and Corrections program indirect costs are allocated from Sheriff to Domestic Relations in the amount
indicated:
Sheriff
TOTAL CENTRAL SERVICE COSTS
149
(62,800)
(62,800)
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 Countys park
system and grounds maintenance of County facilities
Custodial Services provides for custodial and janitorial services for most 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 3.3% of proposed total operating budget expenditures. Program
appropriations, net of operating transfers out, decreased approximately $2,742,500 (19.3%). Intergovernmental
revenue, fees and charges for services, Bridges budgetary fund balance and investment income provide
approximately 49.9% 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 Program
Bridges
30.7%
Administration and
Capital Improvements
9.4%
Parks and
Recreation
21.5%
Custodial
Services
13.7%
150
Building Operations
and Maintenance
24.7%
PUBLIC WORKS PROGRAM

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
1,497,763
142,023
4,940
-
4,795,500
93,000
6,900
-
5,268,050
121,000
2,800
3,130,988
1,729,800
253,600
5,400
3,726,300
(3,538,250)
132,600
2,600
595,312
(67.2)
109.6
92.9
19.0
1,644,726
4,895,400
8,522,838
5,715,100
(2,807,738)
(32.9)
438,855
1,547,846
1,302,047
2,685,512
1,708,820
517,000
1,803,100
1,608,900
3,138,300
4,586,600
514,900
2,884,329
1,683,900
3,189,626
7,399,509
1,218,100
2,782,500
1,770,800
3,185,000
3,973,400
703,200
(101,829)
86,900
(4,626)
(3,426,109)
136.6
(3.5)
5.2
(0.1)
(46.3)
7,683,080
11,653,900
15,672,264
12,929,800
(2,742,464)
(17.5)
1,976,300
1,477,200
1,477,200
1,477,200
5,706,780
10,176,700
14,195,064
11,452,600
(2,742,464)
(19.3)
4,222,195
2,159,801
1,301,084
5,345,600
2,040,000
4,268,300
5,593,800
2,226,800
7,851,664
5,772,400
2,683,800
4,473,600
178,600
457,000
(3,378,064)
3.2
20.5
(43.0)
7,683,080
11,653,900
15,672,264
12,929,800
(2,742,464)
(17.5)
1,976,300
1,477,200
1,477,200
1,477,200
5,706,780
10,176,700
14,195,064
11,452,600
(2,742,464)
(19.3)
Public Works - Administration
Custodial Services
Bridges
Subtotal
Less Transfers:
To Other Programs
TOTAL
Personnel
Operating
Capital
Subtotal
Less Transfers:
To Other Programs
TOTAL
151
PUBLIC WORKS - ADMINISTRATION SUMMARY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
113,000
160,000
426,600
113,000
160,000
426,600
100.0
100.0
100.0
699,600
699,600
100.0
438,855
-
517,000
-
514,900
-
548,500
669,600
33,600
669,600
6.5
100.0
438,855
517,000
514,900
1,218,100
703,200
136.6
Personnel
Operating
374,242
64,613
447,400
69,600
444,600
70,300
483,400
734,700
38,800
664,400
8.7
945.1
TOTAL
438,855
517,000
514,900
1,218,100
703,200
136.6
TOTAL

TOTAL
152
PUBLIC WORKS - ADMINISTRATION

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
30,000
30,000
100.0
Personnel
Operating
374,242
64,613
447,400
69,600
444,600
70,300
483,400
65,100
38,800
(5,200)
8.7
(7.4)
TOTAL
438,855
517,000
514,900
548,500
33,600
6.5
Expenditures:
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 departments 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: Intergovernmental represents reimbursement for a portion of the Environmental Services
Coordinators salary and fringe benefits from the State. The increase is due to the Administrations proposal to
transfer Solid Waste and Recycling from Community and Economic Development in 2017.
Personnel increased due to the proposed transfer of Solid Waste and Recycling from Community and Economic
Development in 2017 and includes salaries and fringe benefits. Department-wide healthcare costs for all Public
Works General Fund retirees are included in this budget. Operating will support levels of service consistent with
prior years.
153
SOLID WASTE AND RECYCLING

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
TOTAL
83,000
160,000
426,600
83,000
160,000
426,600
100.0
100.0
100.0
669,600
669,600
100.0
669,600
669,600
100.0
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 Pennsylvanias 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 and recycling.
Budget Changes: The Administration proposes the transfer of this cost center from Community and Economic
Development in 2017.
Intergovernmental represents reimbursements received for recycling events. Fees, fines, charges, and miscellaneous
represents tipping fees collected at various County landfill sites. The budgetary fund balance reflects the unspent
portion of available funding and is restricted for the Solid Waste and Recycling Fund.
Operating varies depending on the amount of restricted fund balance in the Solid Waste and Recycling Fund.
154
PARKS AND RECREATION SUMMARY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
124,455
1,998
-
86,200
3,000
-
115,300
2,000
1,013,429
86,000
2,000
959,100
(29,300)
(54,329)
(25.4)
(5.4)
126,453
89,200
1,130,729
1,047,100
(83,629)
(7.4)
1,425,882
121,964
1,745,700
57,400
1,868,900
1,015,429
1,821,400
961,100
(47,500)
(54,329)
(2.5)
(5.4)
1,547,846
1,803,100
2,884,329
2,782,500
(101,829)
(3.5)
Personnel
Operating
Capital
1,155,023
329,085
63,738
1,293,000
198,400
311,700
1,423,500
181,700
1,279,129
1,463,800
187,600
1,131,100
40,300
5,900
(148,029)
2.8
3.2
(11.6)
TOTAL
1,547,846
1,803,100
2,884,329
2,782,500
(101,829)
(3.5)
TOTAL

Louise Moore Pine Bequest
TOTAL
155
PARKS AND RECREATION

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
124,455
86,200
115,300
86,000
(29,300)
(25.4)
Personnel
Operating
Capital
1,155,023
207,121
63,738
1,293,000
198,400
254,300
1,423,500
181,700
263,700
1,463,800
187,600
170,000
40,300
5,900
(93,700)
2.8
3.2
(35.5)
TOTAL
1,425,882
1,745,700
1,868,900
1,821,400
(47,500)
(2.5)
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 decreased primarily due to an anticipated reduction in the
reimbursement from the earnings in the Hugh Moore Trust Fund.
Personnel reflects a consistent staffing pattern and includes salaries and fringe benefits. Operating will support
levels of service consistent with prior years. Capital is for the purchase of park maintenance equipment and one
replacement vehicle.
156
LOUISE MOORE PINE BEQUEST

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Investment Income
1,998
-
3,000
-
2,000
1,013,429
2,000
959,100
(54,329)
(5.4)
1,998
3,000
1,015,429
961,100
(54,329)
(5.4)
Operating
Capital
121,964
-
57,400
1,015,429
961,100
(54,329)
(5.4)
TOTAL
121,964
57,400
1,015,429
961,100
(54,329)
(5.4)
TOTAL
Expenditures:
The purpose of this fund is to account for activity related to a bequest from Louise Moore Pine. Expenditures are
restricted for the preservation of Louise Moore Pines former residence, erected in 1822, which is located at Louise
Moore Park.
Budget Changes: The budgetary fund balance reflects the unspent portion of available funding and is restricted
for the Louise Moore Pine Bequest Fund.
Capital is for interior renovations at the Louise Moore Pine former residence.
157
CUSTODIAL SERVICES
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Personnel
Operating
1,223,541
78,506
1,532,200
76,700
1,604,000
79,900
1,691,600
79,200
87,600
(700)
5.5
(0.9)
TOTAL
1,302,047
1,608,900
1,683,900
1,770,800
86,900
5.2
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 reflects the staffing pattern established in 2016 and includes salaries and fringe
benefits. Operating will support levels of service consistent with prior years.
158
OPERATIONS AND MAINTENANCE

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
1,605
Personnel
Operating
Capital
1,231,408
1,324,929
129,175
1,820,500
1,282,700
35,100
1,854,400
1,298,200
37,026
1,862,800
1,322,200
-
TOTAL
2,685,512
3,138,300
3,189,626
3,185,000
Expenditures:
8,400
0.5
24,000
1.8
(37,026) (100.0)
(4,626)
(0.1)
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 performing preventive and corrective maintenance on all existing and new
County buildings and equipment, and to maintain records for each piece of equipment.
Budget Changes: Personnel reflects a consistent staffing pattern and includes salaries and fringe benefits.
Operating will support levels of service consistent with prior years.
159
BRIDGES SUMMARY
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
1,497,763
15,963
2,942
-
4,795,500
6,800
3,900
-
5,268,050
5,700
800
2,117,559
1,616,800
7,600
3,400
2,340,600
(3,651,250)
1,900
2,600
223,041
(69.3)
33.3
325.0
10.5
1,516,668
4,806,200
7,392,109
3,968,400
(3,423,709)
(46.3)
723,667
631,748
353,405
-
4,047,300
10,000
266,400
262,900
4,770,682
1,490,640
648,321
489,866
1,284,000
1,712,500
514,700
462,200
(3,486,682)
221,860
(133,621)
(27,666)
(73.1)
14.9
(20.6)
(5.6)
1,708,820
4,586,600
7,399,509
3,973,400
(3,426,109)
(46.3)
Personnel
Operating
Capital
237,981
362,668
1,108,171
252,500
412,600
3,921,500
267,300
596,700
6,535,509
270,800
360,100
3,342,500
3,500
(236,600)
(3,193,009)
1.3
(39.7)
(48.9)
TOTAL
1,708,820
4,586,600
7,399,509
3,973,400
(3,426,109)
(46.3)
TOTAL

Bridges
Act 13 Bridge Improvements
TOTAL
160
BRIDGES
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
676,871
15,963
422
-
4,058,600
6,800
700
-
4,473,450
5,700
400
283,732
964,900
7,600
700
305,800
(3,508,550)
1,900
300
22,068
(78.4)
33.3
75.0
7.8
693,256
4,066,100
4,763,282
1,279,000
(3,484,282)
(73.1)
3,200
7,400
5,000
(2,400)
(32.4)
Personnel
Operating
Capital
237,981
336,738
148,948
252,500
306,200
3,488,600
267,300
312,800
4,190,582
270,800
335,100
678,100
3,500
22,300
(3,512,482)
1.3
7.1
(83.8)
TOTAL
723,667
4,047,300
4,770,682
1,284,000
(3,486,682)
(73.1)
TOTAL
Expenditures:
Mission Statement: To maintain, repair and reconstruct the Countys 115 bridges, and four inter-county bridges to
ensure the safety of vehicular and pedestrian traffic along with inspection and oversee 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 decrease reflects a 2016 budget amendment which anticipates the
receipt of federal and state funding for the replacement of Bridge 102 (Lower Nazareth Township on Georgetown
Road). Fees, fines, charges and miscellaneous varies with the number of accident claims involving light pole
damage at routes 22 and 33 interchanges. The budgetary fund balance reflects the unspent portion of revenue and
is restricted for the Bridges Fund.
Personnel reflects a consistent staffing pattern and includes salaries and fringe benefits. Operating varies from year
to year depending on the scope and priority of the projects. Capital is for the remaining portion of the replacement
of Bridge 102.
161
ACT 13 BRIDGE IMPROVEMENTS

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
480,117
1,205
-
394,900
1,000
-
475,000
1,015,640
310,000
900
1,401,600
(165,000)
900
385,960
(34.7)
100.0
38.0
481,322
395,900
1,490,640
1,712,500
221,860
14.9
Operating
Capital
24,430
607,318
5,000
5,000
1,490,640
25,000
1,687,500
25,000
196,860
100.0
13.2
TOTAL
631,748
10,000
1,490,640
1,712,500
221,860
14.9
TOTAL
Expenditures:
Funding represents Northampton Countys allocation from the Marcellus Legacy Fund which is derived 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, atrisk, deteriorated bridges.
Budget Changes: Intergovernmental decreased due to the volatility in the natural gas market and its result on the
shale industry. The budgetary fund balance reflects the unspent portion of available funding and is restricted for
the Act 13 Bridge Improvements Fund.
Operating varies from year to year depending on the scope and priority of the projects.
Capital is for the replacement of Bridge 115 (Borough of Bath on Mill Street).
162

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
131,880
1,064
-
132,000
1,100
-
133,000
300
515,021
131,900
1,000
381,800
(1,100)
700
(133,221)
(0.8)
233.3
(25.9)
132,944
133,100
648,321
514,700
(133,621)
(20.6)
Operating
Capital
1,500
351,905
101,400
165,000
283,900
364,421
514,700
(283,900) (100.0)
150,279
41.2
TOTAL
353,405
266,400
648,321
514,700
(133,621)
TOTAL
Expenditures:
(20.6)
The Act 44 grant, received from the Pennsylvania Turnpike Commission, 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 Bridge Improvements Fund.
Operating varies from year to year depending on the scope and priority of the projects.
Capital is for the maintenance and improvement of bridges. A combination of Act 44 and Act 89 funds is
anticipated to be used to complete maintenance on the following:
Bridge 58
Bridge 72
Bridge 83
Bridge 125
Bridge 160
Forks Township on Edgewood Road

Bushkill Township on Old Filetown Road
Bushkill Township on Creamery Road
Borough of Northampton on Main Street
Lehigh Township on Cypress Road.
The decision as to which funding source will be utilized for each bridges expenditures will be determined at a later
date.
163

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
208,895
251
-
210,000
1,100
-
186,600
100
303,166
210,000
800
251,400
23,400
700
(51,766)
12.5
700.0
(17.1)
209,146
211,100
489,866
462,200
(27,666)
(5.6)
262,900
489,866
462,200
(27,666)
(5.6)
Expenditures:
Capital
The Act 89 allocation, received from the Commonwealth of Pennsylvania, was established in November, 2013 to
provide funds bi-annually to counties for the construction, reconstruction, maintenance and repair of County
bridges.
Budget Changes:
The intergovernmental increase reflects an anticipated rise in the amount of state
reimbursement for bridge reconstruction and maintenance projects.
The budgetary fund balance reflects the unspent portion of available funding and is restricted for the Act 89 Bridge
Improvements Fund.
Capital is for the maintenance and improvement of bridges. A combination of Act 44 and Act 89 funds is
anticipated to be used to complete maintenance on the following:
Bridge 58
Bridge 72
Bridge 83
Bridge 125
Bridge 160
Forks Township on Edgewood Road

Bushkill Township on Old Filetown Road
Bushkill Township on Creamery Road
Borough of Northampton on Main Street
Lehigh Township on Cypress Road.
The decision as to which funding source will be utilized for each bridges expenditures will be determined at a later
date.
164
PUBLIC WORKS COST ALLOCATION

Actual
2015
Projected
2016
(1,976,300)
(1,477,200)
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
(1,477,200)
(1,477,200)
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 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 2015 indirect cost plan since the 2016 cost data is not available until the year is
completed.
The Public Works programs central service costs are allocated from the following areas to other programs
throughout the County in the amounts indicated:
Custodial Services
Parks and Grounds Maintenance
TOTAL CENTRAL SERVICE COSTS
165
(17,700)
(249,700)
(850,300)
(359,500)
(1,477,200)
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 57% of proposed total operating budget expenditures. Appropriations for
this program decreased approximately $8.4 million (4%).
Intergovernmental, fees, fines, charges and miscellaneous and investment income revenues and budgetary fund
balance provide approximately 95.5% of the funding for these programs. Real estate tax revenue provides the
remainder of the funding.

Human Services Program
Information Referral/
Emergency Services
0.7%
Children, Youth
and Families
13.3%
HealthChoices
38.9%
Area Agency
on Aging
3.2%
Administration,
Grants and
H. S. Facility
0.5%
Drug and
Alcohol
1.8%
Veterans Affairs
Mental
0.1%
Health
Developmental
5.9%
Programs
3.3%
Gracedale
Nursing Home
32.3%
166
HUMAN SERVICES PROGRAM

Actual
2015
Projected
2016
2016
Budget
2017
Increase
(Decrease)
$ 146,167,274
14,921,395
45,191
-
167,113,200
14,695,200
70,100
-
167,221,099
15,103,100
70,100
17,713,250
160,766,100
15,323,200
67,300
15,361,200
(6,454,999)
220,100
(2,800)
(2,352,050)
(3.9)
1.5
(4.0)
(13.3)
$ 161,133,860
181,878,500
200,107,549
191,517,800
(8,589,749)
(4.3)
930,533
2,289,446
1,768,050
1,146,400
2,792,800
1,840,600
1,188,900
2,996,400
1,962,200
1,205,900
2,006,400
2,017,600
17,000
(990,000)
55,400
1.4
(33.0)
2.8
1,187,878
252,040
65,512,271
10,992,438
5,951,103
25,480,917
5,645,713
3,046,339
48,382,729
171,439,457
1,295,000
262,100
73,960,200
11,897,500
6,404,200
27,431,700
6,343,900
3,256,200
59,709,500
196,340,100
1,329,700
272,100
75,668,787
12,339,600
6,799,300
27,103,600
6,552,300
3,790,823
73,077,427
213,081,137
1,319,900
276,000
64,710,800
11,890,900
6,559,400
26,634,400
6,490,500
3,542,200
78,016,700
204,670,700
(9,800)
3,900
(10,957,987)
(448,700)
(239,900)
(469,200)
(61,800)
(248,623)
4,939,273
(8,410,437)
(0.7)
1.4
(14.5)
(3.6)
(3.5)
(1.7)
(0.9)
(6.6)
6.8
(3.9)
3,609,904
3,939,500
4,103,600
4,137,800
34,200
$ 167,829,553
192,400,600
208,977,537
200,532,900
(8,444,637)
(4.0)
$ 60,547,554
26,934,041
80,588,451
1,145,908
1,839,941
383,562
171,439,457
62,868,600
36,756,400
93,224,800
1,146,000
1,893,800
450,500
196,340,100
64,299,266
37,381,998
107,568,629
1,437,100
1,893,800
500,344
213,081,137
62,855,400
27,513,800
110,866,500
1,146,000
1,953,900
335,100
204,670,700
(1,443,866)
(9,868,198)
3,297,871
(291,100)
60,100
(165,244)
(8,410,437)
(2.2)
(26.4)
3.1
(20.3)
3.2
(33.0)
(3.9)
3,609,904
3,939,500
4,103,600
4,137,800
34,200
$ 167,829,553
192,400,600
208,977,537
200,532,900
(8,444,637)
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
Dept. of Human Services Administration
Grants
Human Services Facility
Information and Referral/
Emergency Services
Veterans Affairs
Mental Health
Drug and Alcohol
HealthChoices
Subtotal
Less Transfers:
Human Services Support
TOTAL
0.8
Personnel
Operating
Pass Through Grants
Debt Service
Capital
Subtotal
Less Transfers:
Human Services Support
TOTAL
167
0.8
(4.0)
HUMAN SERVICES - ADMINISTRATION

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Personnel
Operating
860,859
69,674
1,041,000
105,400
1,075,800
113,100
1,091,300
114,600
15,500
1,500
1.4
1.3
TOTAL
930,533
1,146,400
1,188,900
1,205,900
17,000
1.4
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 reflects changes to the staffing pattern established in 2016 and includes salaries and
fringe benefits. Operating will support levels of service consistent with prior years.
168
GRANTS
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
Expenditures:
Pass Through Grants
TOTAL
2,289,158
288
2,792,400
400
2,996,000
400
2,006,000
400
(990,000)
-
(33.0)
-
2,289,446
2,792,800
2,996,400
2,006,400
(990,000)
(33.0)
1,143,538
1,145,908
1,646,800
1,146,000
1,559,300
1,437,100
860,400
1,146,000
(698,900)
(291,100)
(44.8)
(20.3)
2,289,446
2,792,800
2,996,400
2,006,400
(990,000)
(33.0)
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 decreased due to the reallocation of Human Services Block Grant funds
between various divisions.
Subcontracted client services reflect a decrease in relation to available intergovernmental funds. Pass through grants
decreased due to a reduction in the Metro Plus allocation.
169
HUMAN SERVICES FACILITY

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Personnel
Operating
Capital
113,114
1,654,936
-
138,300
1,677,300
25,000
126,200
1,811,000
25,000
151,600
1,866,000
-
TOTAL
1,768,050
1,840,600
1,962,200
2,017,600
25,400
20.1
55,000
3.0
(25,000) (100.0)
55,400
2.8
The Human Services facility, located on Emrick Boulevard in Bethlehem Township, consolidates most Human Services
divisions into one centralized location for the convenience of the citizens of Northampton County.
Budget Changes: Personnel reflects the staffing pattern established in 2016 and includes salaries and fringe benefits.
Operating increased due to the anticipated rise in the cost of janitorial services and higher lease rental payments. The
majority of these costs (81%) will be allocated to Human Services divisions as operating transfers with the General
Fund assuming the remainder of the cost (19%) for their portion of the occupied space.
170
INFORMATION AND REFERRAL/EMERGENCY SERVICES

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
223
500
500
500
1,007,792
180,027
59
1,114,200
180,500
300
1,121,300
207,900
500
1,112,900
206,700
300
(8,400)
(1,200)
(200)
(0.7)
(0.6)
(40.0)
1,187,878
1,295,000
1,329,700
1,319,900
(9,800)
(0.7)
Expenditures:
Personnel
Operating
TOTAL
Mission Statement: To provide a central contact location for Northampton County residents requiring information
and access to both community-based and County services.
Goals and Objectives: To provide entry level access to Northampton County residents for services provided by
County categorical divisions based on assessment of need and eligibility. The division also provides immediate
emergency response to County residents with 24-hour availability to perform evaluations and assessments.
171
VETERANS AFFAIRS
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Personnel
Operating
119,473
132,567
141,900
120,200
142,000
130,100
142,800
133,200
800
3,100
0.6
2.4
TOTAL
252,040
262,100
272,100
276,000
3,900
1.4
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.
172
GRACEDALE NURSING HOME

Actual
2015
Projected
2016
2016
Budget
2017
Increase
(Decrease)
$ 49,181,139
13,877,831
58,149,000
13,578,000
59,268,999
14,025,000
47,876,000
14,190,000
(11,392,999)
165,000
(19.2)
1.2
$ 63,058,970
71,727,000
73,293,999
62,066,000
(11,227,999)
(15.3)
2,453,301
2,233,200
2,374,788
2,644,800
270,012
$ 44,184,038
19,127,336
1,839,941
360,956
44,385,200
27,353,700
1,893,800
327,500
45,305,000
28,092,580
1,893,800
377,407
43,879,500
18,577,400
1,953,900
300,000
(1,425,500)
(9,515,180)
60,100
(77,407)
(3.1)
(33.9)
3.2
(20.5)
$ 65,512,271
73,960,200
75,668,787
64,710,800
(10,957,987)
(14.5)
Percent
Revenues:
Intergovernmental
TOTAL
11.4
Expenditures:
Personnel
Operating
Debt Service
Capital
TOTAL
Mission Statement: Gracedale is a skilled nursing facility that serves the medically challenged and financially indigent
residents of Northampton County and surrounding communities. 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 Gracedales long established reputation of providing quality care and quality of life.
Budget Changes: Intergovernmental reflects a decline due to the Medical Assistance Intergovernmental Transfer
(IGT) in 2016 along with an anticipated decrease in Medicare A due to more usage of HMO plans by residents which
pay less and have shorter stay lengths. The fees, fines, charges and miscellaneous increase is primarily due to an
aggressive pursuit of patient payments and an anticipated rise in private pay daily rates.
Personnel reflects a consistent staffing pattern and includes salaries, fringe benefits, and one position upgrade. The
administration continues to budget some salaries and fringe benefits at less than 100% of the total estimate for 24hour 7-day operations to account for a vacancy factor. Operating decreased due to the Medical Assistance
Intergovernmental Transfer (IGT) in 2016 along with the anticipation of lower costs for supplies and professional
services. Debt service reflects principal and interest payments on funds borrowed for improvements to the Gracedale
facility. Capital is for the purchase of equipment and computers.
The 2016 county contribution for Gracedale of approximately $2.4 million includes a roll forward amount of $27,407
from 2015 for capital expenditures. The 2017 proposed county contribution does not include any roll forward
amounts from 2016.
173
MENTAL HEALTH
Actual
2015
Projected
2016
2016
Budget
2017
Increase
(Decrease)
$ 10,526,684
29,291
6,734
11,374,500
24,100
8,600
11,836,700
24,100
8,600
11,389,900
24,100
8,600
(446,800)
-
(3.8)
-
$ 10,562,709
11,407,200
11,869,400
11,422,600
(446,800)
(3.8)
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
429,729
490,300
470,200
468,300
(1,900)
(0.4)
1,612,201
1,231,253
8,135,052
13,932
1,762,900
1,312,700
8,821,900
-
1,787,100
1,363,500
9,189,000
-
1,740,400
1,360,500
8,790,000
-
(46,700)
(3,000)
(399,000)
-
(2.6)
(0.2)
(4.3)
-
$ 10,992,438
11,897,500
12,339,600
11,890,900
(448,700)
(3.6)
Expenditures:
Personnel
Operating
Capital
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 reflects a decrease due to the timing of the expenditure of state fiscal year
allocated funds.
of service consistent with prior years. Subcontracted client services decreased in relation to available
intergovernmental revenue.
174
DEVELOPMENTAL PROGRAMS
Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
5,665,818
7,941
2,617
5,974,800
7,800
4,100
6,377,900
7,800
4,400
6,129,000
7,800
4,400
(248,900)
-
(3.9)
-
5,676,376
5,986,700
6,390,100
6,141,200
(248,900)
(3.9)
274,727
417,500
409,200
418,200
1,674,483
447,678
3,821,976
6,966
1,841,500
462,600
4,089,100
11,000
1,870,500
482,400
4,435,400
11,000
1,850,300
465,600
4,243,500
-
(20,200)
(1.1)
(16,800)
(3.5)
(191,900)
(4.3)
(11,000) (100.0)
5,951,103
6,404,200
6,799,300
6,559,400
(239,900)
9,000
2.2
Expenditures:
Personnel
Operating
Capital
TOTAL
(3.5)
Mission Statement: To improve the quality of life for persons with developmental difficulties through the guiding
principles of self-determination. Early intervention services help families develop and maximize a childs potential and
are available to children who experience significant delays in one or more areas of development from infancy to their
third birthday.
Goals and Objectives: To implement the states 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 decreased due to a reduction in the state allocation for Early Intervention.
Personnel reflects a consistent staffing pattern and includes salaries and fringe benefits. Operating reflects a decrease
due to the purchase of computers in 2016. Subcontracted client services decreased in relation to available
intergovernmental revenue.
175
CHILDREN, YOUTH AND FAMILIES

Actual
2015
Projected
2016
2016
Budget
2017
Increase
(Decrease)
$ 20,816,907
577,710
22,595,800
660,000
22,175,600
606,500
21,786,100
678,500
(389,500)
72,000
(1.8)
11.9
$ 21,394,617
23,255,800
22,782,100
22,464,600
(317,500)
(1.4)
Percent
Revenues:
Intergovernmental
TOTAL
4,086,300
4,175,900
4,321,500
4,169,800
(151,700)
(3.5)
7,761,719
2,616,914
15,100,576
1,708
8,822,900
2,969,300
15,552,500
87,000
9,073,066
2,918,000
15,025,597
86,937
9,082,100
2,717,200
14,800,000
35,100
9,034
(200,800)
(225,597)
(51,837)
0.1
(6.9)
(1.5)
(59.6)
$ 25,480,917
27,431,700
27,103,600
26,634,400
(469,200)
(1.7)
Expenditures:
Personnel
Operating
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 childrens safety, permanency and wellbeing.
Goals and Objectives: To prevent child abuse, neglect and exploitation of the children of Northampton County
wherever they reside and to provide for the well-being of children in their own home or in substitute care. The agency
will assure that children have a permanent living situation.
Budget Changes: Intergovernmental decreased due to a reduction in both Act 148 funding and an information
technology grant. The decrease is partially offset by increases in Evidence Based Practices, Alternative to Truancy and
State Supportive Independent Living (SIL) grant funding. Fees, fines, charges and miscellaneous rose due to
anticipated increases in parental payments and Social Security funds.
Personnel includes salaries and fringe benefits and reflects the addition of four positions. Operating decreased due to
contracted consultant payments for the state-required Child Accounting Profile System (CAPS) in 2016. Subcontracted
client services decreased due to the anticipated utilization of the new Family Group Decision Making Unit. Capital is
for the purchase of computers as well as furniture, fixtures and electrical and network wiring for new workstations.
176
AREA AGENCY ON AGING

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
4,956,961
178,555
1,983
6,025,000
167,100
3,800
5,822,900
181,500
3,500
5,782,800
165,000
2,700
(40,100)
(16,500)
(800)
(0.7)
(9.1)
(22.9)
5,137,499
6,195,900
6,007,900
5,950,500
(57,400)
(1.0)
508,214
148,000
544,400
540,000
(4,400)
(0.8)
2,294,302
1,038,928
2,312,483
2,586,000
1,062,400
2,695,500
2,754,000
1,145,150
2,653,150
2,760,200
1,161,100
2,569,200
6,200
15,950
(83,950)
0.2
1.4
(3.2)
5,645,713
6,343,900
6,552,300
6,490,500
(61,800)
(0.9)
Expenditures:
Personnel
Operating
TOTAL
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 10 senior centers.
Budget Changes: Intergovernmental reflects a decrease due to the timing of the expenditure of the state fiscal year
allocated funds. The reduction in fees, fines, charges and miscellaneous is due to a decrease in the United Way
Alliance on Aging Gatekeeper Program grant and the anticipation of lower nutrition program meal collections.
Investment interest decreased due to lower cash balances available for investing.
Personnel includes salaries and fringe benefits and excludes funding for three part-time positions. The department has
requested the replacement of a position in 2017. Operating increased due to higher interfund transfer costs.
Subcontracted client services decreased in relation to the available intergovernmental revenue.
177
DRUG AND ALCOHOL

Actual
2015
Projected
2016
Budget
2016
2017
Increase
(Decrease)
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
2,920,342
249,844
2,263
-
3,044,200
257,700
1,200
-
2,982,900
257,700
1,200
447,923
2,594,900
257,300
1,200
595,900
(388,000)
(400)
147,977
(13.0)
(0.2)
33.0
3,172,449
3,303,100
3,689,723
3,449,300
(240,423)
(6.5)
35,243
101,100
101,100
92,900
(8,200)
(8.1)
537,231
190,777
2,318,331
583,500
194,300
2,478,400
579,300
222,668
2,988,855
586,500
197,700
2,758,000
7,200
(24,968)
(230,855)
1.2
(11.2)
(7.7)
3,046,339
3,256,200
3,790,823
3,542,200
(248,623)
(6.6)
Expenditures:
Personnel
Operating
TOTAL
Mission Statement: To prevent and treat the disease of addiction by providing an array of services to the residents of
Northampton County. To provide education in the community in order to raise awareness, increase knowledge and
reduce the stigma surrounding addiction. To assist individuals impacted by the disease of addiction with services and
support to help them in their recovery.
Goals and Objectives: To disseminate factual information and education using evidence based strategies as well as
to provide detoxification, counseling, rehabilitation, temporary housing and recovery supports to residents of
Northampton County. The overall goal of the department is to prevent, intervene and treat the disease of drug and/or
alcohol addiction.
Budget Changes: Intergovernmental decreased due to the reallocation of Human Services Block Grant funds
between various divisions along with the expiration of Gaming Revenue Authority and Compulsive Gambling grants.
The budgetary fund balance reflects the unspent portion of available funding and is restricted for the Drug and
Alcohol Fund.
Personnel reflects a consistent staffing pattern and includes salaries and fringe benefits. Operating decreased due to
the anticipation of lower client service costs, prior year purchases and lower interfund transfer costs. Subcontracted
client services decreased in relation to the available intergovernmental revenue.
178
HEALTHCHOICES
Actual
2015
Projected
2016
2016
Budget
2017
Increase
(Decrease)
$ 49,810,265
31,306
-
57,157,500
52,000
-
55,760,100
52,000
17,265,327
63,201,400
50,000
14,765,300
7,441,300
(2,000)
(2,500,027)
13.3
(3.8)
(14.5)
$ 49,841,571
57,209,500
73,077,427
78,016,700
4,939,273
6.8
382,342
243,951
47,756,436
451,200
1,318,000
57,940,300
465,000
895,600
71,716,827
457,800
713,800
76,845,100
(7,200)
(181,800)
5,128,273
(1.5)
(20.3)
7.2
$ 48,382,729
59,709,500
73,077,427
78,016,700
4,939,273
6.8
Percent
Revenues:
Intergovernmental
Investment Income
TOTAL
Expenditures:
Personnel
Operating
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 Pennsylvanias
medical assistance spending. To accomplish these goals the County subcontracts with a healthcare managed-care
company to oversee all aspects of the states behavioral healthcare system.
Budget Changes: Intergovernmental increased due to a rise in eligible members in the Expansion Group. The
budgetary fund balance decreased due to projects with Conference of Churches, Northwestern Human Services and
Pyramid in 2016. The unspent portion of available funding is restricted for the HealthChoices Fund.
Personnel reflects a consistent staffing pattern and includes salaries and fringe benefits. Operating decreased due to
lower incentive payments. Subcontracted client services increased in relation to the available intergovernmental
revenue.
179
HUMAN SERVICES COST ALLOCATION

Actual
2015
Projected
2016
Budget
(1,187,655)
(419,600)
(570,513)
(1,432,136)
(1,294,500)
(472,200)
(681,900)
(1,490,900)
(1,329,200)
(472,200)
(712,800)
(1,589,400)
(1,319,400)
(472,200)
(711,900)
(1,634,300)
9,800
900
(44,900)
0.7
0.1
(2.8)
(3,609,904)
(3,939,500)
(4,103,600)
(4,137,800)
(34,200)
(0.8)
2016
2017
Increase
(Decrease)
Percent
Expenditures:
Information and Referral/
Emergency Services
Program Centralized Data
Human Services Facility
TOTAL
The costs of the Information and Referral/Emergency Services (IRES) and Human Services Program Centralized Data
(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 2015 indirect cost plan since the 2016 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 are 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 Human Services facility located on Emrick Boulevard in Bethlehem Township.
180
C
A
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O
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E
C
T
S
CAPITAL PROJECTS SUMMARY

Recommended
Total
Budget
Expended
Through
2015
Projected
Expenditures
2016
Budgeted
Expenditures
2017
Expenditures:
Capital improvement projects
2009 Bond issue projects
2013 Bond issue projects
TOTAL
28,675,610
8,168,606
11,650,700
1,950,777
8,090,859
4,002,106
4,369,900
57,300
2,769,500
22,346,500
4,875,700
48,494,916
14,043,742
7,196,700
27,222,200
Appropriated
Through
2015
Funding
Required
Funding
2016
Appropriations
2017
Revenues:
County contribution
2009 Bond issue proceeds
2013 Bond issue proceeds
Budgetary fund balance
TOTAL
28,675,610
8,168,606
11,650,700
-
2,265,149
8,148,061
11,644,738
-
7,800,000
100
5,400
18,991,698
7,900,000
19,322,200
48,494,916
22,057,948
26,797,198
27,222,200
181
CAPITAL IMPROVEMENT PROJECTS

Recommended
Total
Budget
Expended
Through
2015
Projected
Expenditures
2016
Budgeted
Expenditures
2017
Expenditures:
County-Wide:
Information security enhancements
NetApp disaster recovery
Voice over Internet Protocol (VoIP)
Computer technology replacement
216,098
596,284
639,018
974,000
2,425,400
216,097
596,284
215,835
1,028,216
423,200
423,200
974,000
974,000
44,800
70,000
500,000
1,000,000
590,000
80,000
40,000
2,324,800
23,500
23,500
21,300
70,000
100,000
1,000,000
1,191,300
400,000
590,000
80,000
40,000
1,110,000
151,810
74,163
50,000
27,700
Criminal Administration Building:

Circulator pump replacement
15,000
15,000
Juvenile Justice Center:

Snow catchers
30,000
30,000
14,786
14,786
75,000
130,000
75,000
210,200
490,200
Courthouse Complex:
Security cameras
Step replacement-7th Street
Parking lot and crosswalks
Parking deck repairs
Boiler replacements (3)
Control upgrades
Cooling tower repairs
Milides Building:
Curbs and sidewalks
Jail:
Structural deficiency
Security cameras
Pave receiving area
Showers
Kitchen flooring
275,000
260,000
140,000
505,000
140,000
1,320,000
200,000
130,000
65,000
280,000
140,000
815,000
(Continued)
182
CAPITAL IMPROVEMENT PROJECTS, Continued

Recommended
Total
Budget
Gracedale Nursing Home:
Steam line to boiler house
Floor - kitchen
Nurse call system
Showers
Laundry air compressors
Elevators upgrade
Air handler unit #6 and #7 controls
Security cameras
Pave parking lots
Improvements
Curbs and sidewalks
Sewer riser replacement
Kitchen equipment
Human Services Building:

Building purchase
Parks:
Safety fencing at Gall Farm
Barn renovation
Archives Building:
Parking lot improvements
Building improvements
375,000
500,000
70,000
50,000
200,000
125,000
100,000
500,000
21,100
50,000
56,000
50,000
2,097,100
Budgeted
Expenditures
2017
300,000
400,000
130,000
200,000
500,000
1,530,000
65,000
150,000
215,000
65,000
65,000
150,000
150,000
8,100
8,100
16,000
16,000
4,000,000
$
35,950
41,203
41,006
118,159
Projected
Expenditures
2016
13,723,800
16,000
700,000
716,000
Bridges
P3
TOTAL
300,000
375,000
900,000
200,000
50,000
400,000
125,000
100,000
1,000,000
63,000
92,000
56,600
92,200
3,753,800
Expended
Through
2015
28,675,610
Funding
Required
691,953
691,953
1,950,777
Appropriated
Through 2015
4,369,900
Funding
2016
13,723,800
4,000,000
22,346,500
Appropriations
2017
Revenues:
County contribution
TOTAL
28,675,610
-
2,265,149
-
7,800,000
11,291,856
7,900,000
14,446,500
28,675,610
2,265,149
19,091,856
22,346,500
The Capital Improvement Projects funds consolidate county-wide capital improvement expenditures and eliminate
the fluctuation in the departments budgets as projects change from year to year.
183
2009 BOND ISSUE PROJECTS

Recommended
Total
Budget
Expended
Through
2015
Projected
Expenditures
2016
Budgeted
Expenditures
2017
Expenditures:
Courthouse Complex:
Parking deck
2,145,932
2,090,918
Juvenile Justice Center:

Juvenile Justice Center expansion
4,493,490
4,493,812
Public Works:
Bridge reconstruction
1,437,093
1,438,706
92,091
67,423
8,168,606
8,090,859
Costs:
Bond issuance costs
TOTAL
Funding
Required
Appropriated
Through 2015
57,300
57,300
Funding
2016
Appropriations
2017
Revenues:
2009 Bond proceeds, net of refunding
Bond interest income
TOTAL
8,075,525
93,081
-
8,069,571
78,490
-
100
57,202
8,168,606
8,148,061
57,302
184
2013 BOND ISSUE PROJECTS

Recommended
Total
Budget
Expended
Through
2015
Projected
Expenditures
2016
Budgeted
Expenditures
2017
Expenditures:
Courthouse Complex:
Emergency generator

Boiler house
Emergency generator
Public Works:
Bridge reconstruction
Costs:
Underwriters discount
Bond issuance costs
TOTAL
800,000
21,598
585,000
193,400
300,000
3,213,000
3,513,000
35,785
265,818
301,603
6,500
350,000
356,500
257,600
2,594,300
2,851,900
7,124,900
3,466,153
1,828,000
1,830,400
117,900
94,900
212,800
117,840
94,912
212,752
11,650,700
4,002,106
2,769,500
4,875,700
Funding
Required
Appropriated
Through 2015
Funding
2016
Appropriations
2017
Revenues:
2013 Bond proceeds, net of refunding
Bond interest income
TOTAL
11,622,000
28,700
-
11,621,940
22,798
-
5,400
7,642,640
4,875,700
11,650,700
11,644,738
7,648,040
4,875,700
185
186
C
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E
M
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S
P
L
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N
Origination
Date
Estimated
Useful
Life
2017
2018
2019
County-wide
Computer technology replacement
2016
5 yrs
$ 974,000
974,000
Courthouse Complex:
Cooling tower repairs
Boiler replacements (3)
Control upgrades
2016
2016
2016
20 yrs
25 yrs
15 yrs
40,000
590,000
80,000
40,000
590,000
80,000
710,000
710,000
130,000
140,000
280,000
130,000
140,000
280,000
550,000
550,000
100,000
200,000
400,000
500,000
300,000
100,000
200,000
300,000
1,000,000
-
200,000
400,000
700,000
1,500,000
300,000
1,500,000
1,600,000
3,100,000
Project
Jail:
Security cameras
Kitchen flooring
Showers

Showers
Elevator upgrades
Nurse call system
Pave parking lots
Steam line to boiler house
2015
2016
2016
2014
2014
2014
2008
2016
15 yrs
20 yrs
20 yrs
20
30
15
20
30
yrs
yrs
yrs
yrs
yrs
Through
2019
Parks:
Barn renovation
2016
30 yrs
150,000
150,000
Archives:
Parking lot improvements
2016
20 yrs
16,000
16,000
Bridges:
P3
2016
50 yrs
4,000,000
4,000,000
4,000,000
12,000,000
$7,900,000
5,600,000
4,000,000
17,500,000
TOTAL
All of the proposed capital improvement projects listed above will be funded with operating funds.
187
County-wide
Computer technology replacement The Strategic Technology Plan encompasses the following:
o
Computer Refresh Computer replacement on a five-year cycle.
Server Refresh Server replacement over a seven-year cycle.
Security Device Refresh Three of the components of the security environment are scheduled for
replacement.
Network Device Refresh Switch replacement on a seven-year cycle.
Video Conferencing Device Refresh - Polycom replacement.
Courthouse Complex
Cooling tower repairs Repair tower and perform HVAC electrical work.
Boiler replacements (3) Replace the boilers and hot water heaters at the Criminal Administration
Building (CAB), Domestic Relations and Juvenile Justice Center buildings.
Control upgrades HVAC controls
Jail
Security cameras Replace and install additional security cameras.
Kitchen flooring Repair the kitchen floor, grease pit, drains and electric.
Showers Repair shower facilities.
Showers Replace the existing tubs with showers.
Elevator upgrades Make repairs and upgrades to the elevators.
Nurse call system Replace the existing obsolete system.
Pave parking lots Make repairs and upgrades to the parking lots and drainage systems.
Steam line to boiler house Replace steam line to the boiler house.
Parks
Barn renovation Renovate the barn and outbuildings.
Archives
Parking lot improvements Resurface the parking lot and install a carport.
(Continued)
188
Bridges
P3 This public-private partnership (P3) provides for the replacement of 28 bridges and the rehabilitation
of five bridges over a four year period.
Bridge 15
Lower Saucon Township
Meadows Road
Rehabilitation
Bridge 41
Lower Mt. Bethel Township
Little Creek Road
Replacement
Bridge 43
Little Creek Road
Replacement
Bridge 44
Little Creek Road
Replacement
Bridge 54
Washington Township
Flicksville Road
Replacement
Bridge 63
Borough of Tatamy
Bushkill Street
Replacement
Bridge 66
Borough of Stockertown
LaFevre Road
Replacement
Bridge 76
Bushkill Township
Bowers Road
Replacement
Bridge 78
Plainfield Township
Engler Road
Replacement
Bridge 101
Lower Nazareth Township
Hanoverville Road
Rehabilitation
Bridge 119
East Allen Township
Valley View Road
Replacement
Bridge 124
Allen Township
Willowbrook Road
Replacement
Bridge 132
Allen Township
Stone Bridge Road
Rehabilitation
Bridge 138
Moore Township
Club Road
Replacement
Bridge 139
Moore Township
Walker Road
Replacement
Bridge 143
Moore Township
Glase Road
Rehabilitation
Bridge 146
Moore Township
Delps Road
Replacement
Bridge 157
Lehigh Township
Evergreen Road
Rehabilitation
Bridge 184
Bushkill Township
Clearfield Road
Replacement
Bridge 185
Little Creek Road
Replacement
Bridge 188
Lehigh Township
Dogwood Drive
Replacement
Bridge 189
Washington Township
Ackermanville Road
Replacement
Bridge 191
Washington Township
Factoryville Road
Replacement
Bridge 195
Little Creek Road
Replacement
Bridge 202
Ott Drive
Replacement
Bridge 205
Lehigh Township
South Cottonwood Road
Replacement
Bridge 207
Plainfield Township
Getz Road
Replacement
Bridge 210
Miller Road
Replacement
Bridge 212
Upper Mt. Bethel Township
Sand Pit Road
Replacement
Bridge 215
Rasley Hill Road
Replacement
Bridge 219
Plainfield Township
Able Colony Road
Replacement
Bridge 224
Fox Road
Replacement
Bridge 227
Bushkill Township
Knauss Road
Replacement
(Continued)
189
Bridges, Continued
2013 Bond Issue Funding is from bond proceeds.

Bridge 31
Depue Road
Removal
Bridge 72
Bushkill Township
Old Filetown Road
Replacement
Bridge 102
Georgetown Road
Replacement
Bridge 187
Steuben Road
Replacement
Bridge 213
Plainfield Township
Rasleytown Road
Replacement
Act 13 Funding is from a Marcellus Legacy Fund allocation derived from the Unconventional Gas Well
Impact Fee collected in connection with the Marcellus Shale gas well drilling project.
Bridge 115
Borough of Bath
Mill Street
Replacement
Act 44 / Act 89 Funding is from the Pennsylvania Turnpike Commission Act 44 grant and an allocation
of Act 89 funds from the State.
Bridge 58
Forks Township
Edgewood Road
Maintenance
Bridge 72
Bushkill Township
Old Filetown Road
Maintenance
Bridge 83
Bushkill Township
Creamery Road
Maintenance
Bridge 125
Borough of Northampton
Main Street
Maintenance
Bridge 160
Lehigh Township
Cypress Road
Maintenance
190

2017 Proposed Budget Northampton County

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2017 Proposed Budget Northampton County

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2017 PROPOSED BUDGET

Area Code (610) 559-3191

Honorable John Cusick, President

COUNTY OF NORTHAMPTON ORGANIZATIONAL CHART

Drug & Alcohol

Mental Health, Early

2017 COUNTY EXECUTIVE BUDGET MESSAGE

James W. Hunter, Jr.

Director of Fiscal Affairs

TOTAL OPERATING BUDGET

TOTAL OPERATING BUDGET

TOTAL CAPITAL PROJECTS

TOTAL COMBINED OPERATING

PROPOSED 2017 OPERATING BUDGET

Other Financing Sources (Uses):

TOTAL OTHER FINANCING SOURCES (USES)

Fund balances -- December 31

TOTAL OPERATING BUDGET

TOTAL COMBINED OPERATING

PROPOSED 2017 OPERATING BUDGET

Fees, Fines, Charges

Intergovernmental revenue represents 49% of proposed total operating budget revenue.

Fees, Fines, Charges and Miscellaneous

TOTAL OPERATING BUDGET

Budgetary Fund Balance

Budgetary Fund Balance, Continued

TOTAL CAPITAL PROJECTS

TOTAL COMBINED OPERATING

PROPOSED 2017 OPERATING BUDGET

Community and Economic Development

TOTAL GENERAL GOVERNMENT

Court System and Corrections:

Personnel Summary, Continued

Unfunded Positions for 2017

Print Shop Specialist

Court Security Officer

TOTAL COURT SYSTEM AND CORRECTIONS

TOTAL GENERAL GOVERNMENT

Food Service Worker I

TOTAL HUMAN SERVICES

Upgraded Positions for 2017

Deputy Elections Registrar

TOTAL GENERAL GOVERNMENT

Clerical Technician III

TOTAL COURT SYSTEM AND CORRECTIONS

TOTAL HUMAN SERVICES

TOTAL UPGRADED POSITIONS

Position Changes for 2017

TOTAL COURT SYSTEM AND CORRECTIONS

Environmental Services Coordinator

TOTAL PUBLIC WORKS

Human Resource Analyst

TOTAL GENERAL GOVERNMENT

County Casework Supervisor

TOTAL HUMAN SERVICES

Subcontracted Client Services

Pass Through Grants

TOTAL GENERAL GOVERNMENT

Open Space Initiative:

Solid Waste and Recycling:

Hotel Room Rental Tax Grants:

Hotel Room Rental Tax Grants, Continued:

Gaming Host County Tables: