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Budget in Brief
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Table of Contents
Page
3 …... Mission Statement
4 …… About our County
5 …… Meet the Commissioners
10 …… Executive Summary
12 …… How Your County Tax Dollar Is Spent
13 …… Description of Tax Dollar
14 …… Budget Summary: All Services
15 …… Budget Summary: General Fund
16 …… Elected Official Budget Comparison
17 …… Franklin County History of Population
18 …… Franklin County Tax Base History
19 …… Franklin County Operations by the Numbers
22 …... Your County Government
23 …... Franklin County Elected Officials
24 …... Terminology
FRANKLIN COUNTY, PENNSYLVANIA
3
MISSION STATEMENT
To enrich social, economic, and environmental vitality, Franklin
County will provide services which are responsive to the health,
safety, and general welfare needs of County residents.
The County government is dedicated to providing these services
through the efficient and effective use of the County's available
resources in an honest, open, and caring manner.
4
Franklin County, Pennsylvania is located in the Cumberland
Valley, midway between Philadelphia and Pittsburgh, on the
Mason Dixon line. Franklin County is a fourth class county,
with a population estimate of 149,618 based on the 2010 U.S.
Census. The county encompasses 754 square miles.
The oldest government entity is Antrim Township which was
formed in Lancaster County in 1741. It encompassed most of
present day Franklin County. The first petitions calling for a new county to form out of Cumberland County
began arriving in the Pennsylvania Assembly in the waning years of the Revolutionary War. The petitioners
sought a new county be created due to the inconveniences and hardships of the great distances residents
needed to travel to Carlisle in order to either appear in court or do business with other County offices.
The Assembly appointed Jacob Rush, Robert Coleman, and Col. Edward McPherson to draft a bill for the
creation of a new county. These men were primarily responsible for the naming for Franklin County, just the
2nd county in the United States to be named in horror of Benjamin Franklin. Lurgan Township and
Shippensburg were against inclusion in the county, and Greencastle lobbied to be made county seat. In
the end, an Act of Assembly was passed on September 9, 1784 creating the new County of Franklin with
Chamber’s Town, the present day Chambersburg as the seat of justice.
Since its establishment in 1784 Franklin County has enjoyed steady, healthy growth. Franklin County
continues to support a healthy farm industry. Agricultural remains on of the main industry in Franklin
County, ranking 2nd in Pennsylvania for production of milk, cattle, vegetables, and melons. There are 1,596
farms (242,634 acres) 207,500 acres of state forest land of which an estimated 15,178 acres are state
game land. Franklin County continues its Farmland Preservation efforts. Currently 127 farms, 16,573
acres of farmland have been preserved.
Franklin County is governed by a board of three county commissioners elected every four years by the
citizens who live here. The Board of Commissioners oversees the entire operation of the county and
represents the best interest of the citizens. County Commissioners also oversee the core functions of the
county government such as fiscal operations, human resources, taxes, voting,
emergency services, planning and information technology. The Franklin
County Commissioners sit on a variety of committees and boards. The County
Commissioners sit jointly as members of the Retirement
Board, Salary Board, Election Board, Prison Board and
Franklin County Area Development Corporation. The
commissioners are the sole contractors for the county;
as such, they make contracts and purchases for all pur-
poses expressly or implicitly authorized by law.
About our CountyAbout our CountyAbout our County
5
Dave S. Keller, Chairman was first elected Franklin County
Commissioner in November 2007 and has served as Chairman of the Board
of Commissioners since January 2010. He was reelected for a third term in
November 2015.
Dave is a graduate of Chambersburg Area Senior High School. He has a
Bachelor’s of Arts degree in Government from Franklin & Marshall College
and a law degree from Widener University School of Law, and he is a mem-
ber of the Pennsylvania and Franklin County Bar Associations.
Among his duties as commissioner, Dave serves as vice-chairman of the
Franklin County Criminal Justice Advisory Board, is a member of the Frank-
lin County Area Development Corporation board of directors, and is presi-
dent of the Franklin County Library System board of directors.
In addition to serving as county commissioner, Dave was elected in 2008 by Franklin County Republi-
cans to serve as a member of the Republican State Committee. Dave was re-elected to Republican State
Committee in 2010 and 2014.
Prior to being elected County Commissioner, Dave worked as a computer network consultant helping
businesses, schools, local government, churches, hospitals, non-profit
organizations, and families to implement information technology.
Dave served in the United States Navy Reserve as an intelligence
specialist from 2001 to 2007.
Dave has also been active in the community. In particular, he is active in
the Chambersburg Evening Lions Club, having served as the club’s
President from 2009-2010, and is a member of the United Way of Frank-
lin County board of directors. He is also a past board member of the
Chambersburg Area Council for the Arts and a graduate of Leadership
Franklin County and served on its executive committee.
Meet our CommissionersMeet our CommissionersMeet our Commissioners
6
Robert L. Thomas has served as a Franklin County Commissioner
since 1996 and was elected to his sixth term in November 2015. He served as
Chairman of the Board in 2008 and 2009.
Bob served as Franklin County Council of Governments chairman for six
years, President of the Franklin County Prison Board for all of his years as
commissioner and currently serves as President for the County Commission-
ers Association of Pennsylvania.
Prior to being elected commissioner, Bob was elected to Chambersburg Bor-
ough Council in 1993 and served on the Planning and Zoning Committee.
Currently, Bob serves on numerous boards and committees and has received
many varied honors.
Prior to public life, Bob was a radio broadcaster for over 20 years, serving in various capacities including
general manager of the former WKSL radio, sales manager at WIKZ and station manager at WCHA.
Bob is a 1972 graduate of James Buchanan High School in Mercersburg, PA. He has also completed nu-
merous opportunities for educational advancement in busi-
ness and government over the years, including graduation
from the County Commissioners Association of Pennsylva-
nia Academy for Excellence in 1998.
Meet our CommissionersMeet our CommissionersMeet our Commissioners
7
Robert G. Ziobrowski was elected as a Franklin County Com-
missioner in 2007 and reelected for a third term November 2015.
Bob is a 1969 graduate of Chambersburg Area Senior High School. Bob
majored in Political Science at Brown University and received his BA in
Business and Economics from Wilson College.
In addition to his current position, Bob has been a real estate appraiser for
the past 27 years. During that time he also worked for the Franklin County
Industrial Development Corporation and the Letterkenny Industrial
Development Authority. His community involvement includes serving on
the Chambersburg Area School District Board of Directors for 8 years
(President 1994-95) and the Chambersburg Hospital Board of Directors for
9 years (Chairman 2006).
Bob is active in the Franklin County Democratic Party and serves as a precinct committeeman.
Bob is Secretary of the Franklin County Board of Commissioners. In addition, he is board representa-
tive to the Franklin County Council of Governments (Chair 2011-14) and the 8 county Southcentral PA
Workforce Investment Board (Chair 2010-14).
He serves on the Assessment and Taxation
Committee of the County Commissioners Asso-
ciation of PA.
Meet our CommissionersMeet our CommissionersMeet our Commissioners
8
Franklin County BeautyFranklin County BeautyFranklin County Beauty
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Franklin County BeautyFranklin County BeautyFranklin County Beauty
10
Executive Summary
The County’s proposed 2016 budget, totaling $107.6 million for all operations and services, reflects an in-
crease of $3.2 million (3%) from the revised 2015 budget of $104.4 million. The growth is the result of increased
activity in courts and related operations, and facility planning and equipment replacement. In addition, over
the past two years, we experienced decreased debt service payments due to completing the refunding our
outstanding bond issues. Our payment amounts return to the same level for 2016.
The property tax millage rate for 2016 reflects an increase of 1.95 mills in general operating millage, for a total
of 25 mills. Debt service millage remains unchanged at 2.6 mills.
The Board of Commissioners remains committed to streamlining government, improving services and plan-
ning for the future, and the 2016 budget reflects funding to accomplish those objectives. Priorities include
public safety and security; information technology for courts and court-related operations, 911, tax services,
employees and vendors; quality of life programs such as farmland preservation and tourism and quality of life
enhancement grants; maintaining services for the county’s most vulnerable through funding existing and
new programs for human services and veterans; and attracting and retaining a skilled, dedicated workforce.
The schedule of ALL SERVICES includes all county operations. Fiduciary and trust funds (which include retire-
ment, post-employment health beneffts, and workers’ compensation trust funds) are shown separately from
all other county operations because they are subject to the volatility of market fluctuations on investments
set aside for other purposes. General county operations, includes General Fund operations such as the courts,
the jail, the day reporting center, adult and juvenile probation, planning, property management and elected
oificials. But it also includes the activities of human services, liquid fuels, internal support departments, Com-
munity Development Block Grant operations, domestic relations, 911 and HazMat, debt service, and capital
projects. The 2016 budget for ALL SERVICES reflects total revenue of $109.1 million and total expenses of
$107.6 million. The positive net revenue is directly attributable to the contributions to and earnings on ffduci-
ary and trust funds.
The General Fund expense budget of $46.7 million supports the county jail, the day
reporting center, court and magisterial district judge operations, tax services, veter-
ans’ affairs, property management, administration and planning oifices, and elected
oificial oifices. It reflects an increase of almost $3 million, (6.9%) over the revised
budget for 2015. Moving the jail’s inmate store operation onto the county’s system
added over $514,000. Furthermore, increases for professional fees associated with
the courts, adult probation, and the jail, as well as expansion of the county’s GIS and
archives departments have added to the 2016 budget.
11
Executive Summary
For 2016, $4.7 million (10.1%) of the operating budget
is to support other county operations, including human service programs ($2,932,000, 6.3%), domestic rela-
tions ($675,500, 1.4%), and 911 center and hazmat operations ($921,400, 2%). In addition, $150,000 is budgeted
for the purchase of agriculture preservation easements, as well as $25,000 for administration of the Commu-
nity Development Block Grant program.
Changes in 911 funding, effective with Act 12 of 2015 have resulted in additional revenue for both 2015 and
2016 which are used to offset the costs of operating the county’s 911 center. The benefft of the additional
funding will begin being realized in the latter part of 2015 and is expected to carry on through 2016. We have
estimated an additional $1.4 million in revenue, which resulted in a lower general fund transfer being re-
quired.
Consistent with the County’s practice in prior years, proposed expansions for personnel, capital and new pro-
jects are budgeted in a contingency account so that additional review can be completed prior to taking action
and incurring expense. Our general fund contingency for 2015 amounts to 2.2% of our expenditure budget and
totals $1.0 million in potential personnel expansion, projects, computers, furniture and minor equipment, and
other capital purchases.
Additionally, for 2016, we have budgeted to spend $1.9
million from the County’s facilities and equipment re-
pair and replacement funds, which were established in
2012. Those purchases include facility planning; various
hardware, software and technology projects; emer-
gency services equipment; building repairs and im-
provements; vehicles, etc.
Total General Fund revenue of $46.6 million reveals an increase of $4.5 million (10.7%) from the 2015 revised
budget. As previously stated, property tax millage is increased 1.95 mills for 2016 and that resulted in addition-
al tax revenue of $2.7 million. Even with the increase, for 2016, property taxes account for 76.3% of all General
Fund revenue compared to 76.7% for 2015. A 1.4%
growth in the value of a mill contributed $458,000 for
general fund operations. Offsetting the expenses
mentioned above for the operation of the inmate
store is the revenues from the sales and commissions
related to it. This contributed to the increase in
charges for services, as well as miscellaneous/other
revenue. Furthermore, Register and Recorder fees
and commissions and electronic monitoring fees add-
ed to the increase in charges for services.
12
How Your 2016 County Tax Dollar is Spent
(RED) indicates 2015
13
Description of the Tax Dollar
Community and Economic Development: includes support of Ag
Extension office, community-related grants, and support to county
affiliated community development organizations.
Administrative Services: include general government costs, Commis-
sioners’ Office, and administrative costs charged back to the General
Fund.
Customer Services: include Voter Registration, Elections, Planning, and
related projects.
Financial Services: include the county Controller, Treasurer, general
insurance costs, and Tax Service operations.
Human Services: include Human Service programs that provide
support services within the community and include Aging, Drug and
Alcohol Treatment and Prevention, Mental Health, Early Intervention,
Intellectual Disabilities, Transportation, and various smaller programs.
Public Safety: includes Emergency Management, General Fund sup-
port for 911 Operations and Hazardous Materials, and certain public
safety grants through the Dept. of Justice.
Other: represents Primarily Property Management services to General
Fund county buildings.
Courts, Crimes and Corrections (“the 3-Cs”): include court administra-
tion, District Attorney, Public Defender, Magisterial District Judge
offices, court-related elected officials, Day Reporting Center, Drug Task
Force, Adult and Juvenile Probations, Jail operations, and General
Fund support to court-related operations outside the General Fund.
14
Budget Summary: All Services
County
Operations
Fiduciary
Funds
Total- All
Services and
Operations
FUNDING SOURCES
Taxes 39,884,100$ -$ 39,884,100$
Interest 76,800 1,992,200 2,069,000
Intergovernmental - Federal 9,505,100 - 9,505,100
Intergovernmental - State 20,099,500 5,000 20,104,500
Charges for Services 17,043,800 7,013,600 24,057,400
Contributions/Others 1,776,600 6,749,000 8,525,600
Transfers from Other County Operations 4,974,300 - 4,974,300
TOTAL FUNDING SOURCES 93,360,200 15,759,800 109,120,000
EXPENDITURES
General Governmental - Services 14,824,900 - 14,824,900
General Governmental - Judicial Services 13,682,600 - 13,682,600
Public Safety 23,879,000 - 23,879,000
Public Works 4,289,300 - 4,289,300
Human Services 26,829,200 - 26,829,200
Culture & Recreation 861,000 - 861,000
Community & Economic Development 1,398,700 - 1,398,700
Debt Service 4,389,600 - 4,389,600
Miscellaneous 2,149,500 9,456,400 11,605,900
Capital Projects 1,040,000 - 1,040,000
Support to Other County Operations 4,804,100 - 4,804,100 -
TOTAL EXPENDITURES 98,147,900 9,456,400 107,604,300
CONTRIBUTION/(USE) OF RESERVES (4,787,700)$ 6,303,400$ 1,515,700$
2016
15
Budget Summary: General Fund
2016 2015
BUDGET BUDGET
FUNDING SOURCES
Taxes 35,561,500$ 32,315,600$
Interest 60,000 60,000
Intergovernmental - Federal 333,400 629,000
Intergovernmental - State 1,671,600 1,369,700
Charges for Services 8,116,000 7,129,500
Contributions/Others 883,200 610,100
Transfers from Other County Operations - 9,000
TOTAL FUNDING SOURCES 46,625,700 42,122,900
EXPENDITURES
General Governmental - Services 10,221,700 9,811,000
General Governmental - Judicial Services 11,636,900 11,342,500
Public Safety 18,321,600 17,318,400
Public Works 21,000 19,100
Culture & Recreation 60,000 54,300
Community & Economic Development 374,200 373,300
Miscellaneous 1,319,000 681,700
Support to Other County Operations 4,554,000 5,218,300
TOTAL EXPENDITURES 46,508,400 44,818,600
NET 117,300$ (2,695,700)$
OTHER TRANSFERS
Ag Preservation 150,000 150,000
TOTAL OTHER TRANSFERS 150,000 150,000
NET (150,000)$ (150,000)$
16
Elected Officials Budget Comparison
2016
BUDGET
2015
BUDGET
2016
BUDGET
2015
BUDGET
Clerk of Courts District Attorney
Personnel 472,600$ 476,500$ Personnel 1,446,800$ 1,355,600$
Operations 55,500 55,400 Operations 174,100 139,000
Capital Expenditures 3,900 - Capital Expenditures 18,300 50,200
Total Costs 532,000$ 531,900$ Total Costs 1,639,200$ 1,544,800$
Revenue 432,000$ 456,500$ Revenue -$ -$
Commissioners Prothonotary
Personnel 770,200$ 770,700$ Personnel 436,100$ 432,400$
Operations 51,600 47,600 Operations 56,600 58,000
Capital Expenditures 3,300 1,400 Capital Expenditures 7,700 900
Total Costs 825,100$ 819,700$ Total Costs 500,400$ 491,300$
Revenue -$ -$ Revenue 246,700$ 247,000$
Controller Register & Recorder
Personnel 550,700$ 544,400$ Personnel 358,300$ 358,900$
Operations 97,400 109,900 Operations 94,400 101,800
Capital Expenditures 2,200 2,000 Capital Expenditures - -
Total Costs 650,300$ 656,300$ Total Costs 452,700$ 460,700$
Revenue -$ -$ Revenue 788,750$ 675,700$
Coroner Sheriff
Personnel 198,800$ 228,400$ Personnel 1,355,000$ 1,326,200$
Operations 174,500 195,100 Operations 167,600 174,800
Capital Expenditures - - Capital Expenditures - 63,200
Total Costs 373,300$ 423,500$ Total Costs 1,522,600$ 1,564,200$
Revenue 30,000$ 53,500$ Revenue 392,500$ 391,700$
Treasurer
Personnel 218,500$ 216,500$
Operations 8,900 9,800
Capital Expenditures -$ 900$
Total Costs 227,400$ 227,200$
Revenue 76,100$ 71,400$
17
Franklin County History of Population
Census 2000 2005 2010
% of
Growth
2000-2010
Chambersburg 17,861 17,913 20,268 13.48%
Greencastle 3,722 3,835 3,996 7.36%
Mercersburg 1,540 1,548 1,561 1.36%
Mont Alto 1,738 1,759 1,705 -1.90%
Orrstown 231 231 262 13.42%
Shippensburg 1,121 1,139 1,076 -4.01%
Waynesboro 9,619 9,698 10,568 9.87%
Antrim 12,529 13,450 14,893 18.87%
Fannett 2,381 2,774 2,548 7.01%
Greene 12,312 13,146 16,700 35.64%
Guilford 13,116 13,878 14,531 10.79%
Hamilton 8,963 9,639 10,788 20.36%
Letterkenny 2,095 2,536 2,318 10.64%
Lurgan 2,025 2,259 2,151 6.22%
Metal 1,733 1,980 1,866 7.67%
Montgomery 4,971 5,548 6,116 23.03%
Peters 4,267 4,644 4,430 3.82%
Quincy 5,479 5,833 5,541 1.13%
St. Thomas 5,793 6,266 5,935 2.45%
Southampton 6,152 6,836 7,987 29.83%
Warren 342 492 369 7.89%
Washington 11,566 11,869 14,009 21.12%
Franklin Co total 129,556 137,273 149,618 15.49%
Courtesy of the Franklin County Planning Department
18
Franklin County Tax Base History
Year Tax Base
Tax Base
Increase % increase
***2016 1,428,560,730$ 19,867,860$ 1.41%
2015 1,408,692,870$ 13,894,380$ 1.00%
2014 1,394,798,490$ 15,624,310$ 1.13%
2013 1,379,174,180$ 9,401,030$ 0.69%
2012 1,369,773,150$ 8,428,300$ 0.62%
2011 1,361,344,850$ 17,077,880$ 1.27%
*** as of 11/23/15
2010 1,344,266,970$ 181,072,940$ 15.57%
2005 1,163,194,030$ 154,338,380$ 15.30%
2000 1,008,855,650$ 101,864,700$ 11.23%
1995 906,990,950$ 116,596,970$ 14.75%
1990 790,393,980$
In 2001 Franklin County changed pre-determined ratio from 40% to 100%
19
Franklin County Operations by the Numbers
Department Units Unit of Measure
Time
period
Ag Extension 76 Master Gardener volunteers serving Franklin Co 1 year
Ag Extension 143 4-H Volunteers serving Franklin Co 1 year
Agency on Aging 251 PS reports of need requesting emergency
intervention 1 fiscal year
Agency on Aging 855 Unduplicated older adults served at senior
center 1 fiscal year
Agency on Aging 1,213 Level of Care Assessments 1 fiscal year
Children & Youth 2,000 Referrals 1 fiscal year
CJAB 15 Grant application 1 year
CJAB 40 Grant Reporting's filed 1 year
Clerk of Courts 967 Marriage licesnses processed and issued 1 year
Commissioner 249 Contracts processed by Board of
Commissioners 9 months
Controller 27,171 2014 Invoices processed 1 year
Controller 458 Contracts received 1 year
Coroner 162 Death related investigations in 2014 1 year
Coroner 61 Autopsies in 2014 1 year
Court Administration 8,140 Summons processed for Jury Duty 2014 1 year
Day Reporting Center 315 Number of Intakes 1 year
Day Reporting Center 188 Successful Discharges 1 year
Day Reporting Center 240 Clients served in D&A Treatment 1 year
Department of Emergency
Services 63,400 Phone calls received by 911 center 6 months
District Attorney 2,432 Common please cases filed annually 1 year
District Attorney 515 Juvenile case petitions filed annually 1 year
Domestic Relations 18,120,084 2014 collections per state tracking 1 year
Drug & Alcohol 1,742 Individuals reached through prevention
activities 14-15 1 fiscal year
Drug & Alcohol 291 Assessments completed by staff and contracted
providers 14-15 1 fiscal year
20
Franklin County Operations by the Numbers
Department Units Unit of Measure
Time
period
Early Intervention 360 Individuals served 1 fiscal year
Early Intervention 281 Plans developed within 45 days 1 fiscal year
Elections 47 Poll worker trained 6 months
Fiscal 34 Budget review and analyis of Funds 1 year
HAZ MAT 20 Hazardous material emergencies 6 months
Human Services
Development Fund 123 Homeless Assistance Program rental assistance
unduplicated number adults and children served 1 fiscal year
Human Services
Development Fund 3,492 HSDF I & R contacts 1 fiscal year
Human Resources 101 New Hires processed 10 months
Intellectual Disabilities 36 Individuals living in life sharing 1 fiscal year
Intellectual Disabilities 552 Individuals served 1 fiscal year
Information Technoloy Services 649,282 Webpage views 10 months
Information Technoloy Services 763 Facebook Page Likes 2 weeks
Archives 52,131 Historic documents scanned and made available 1 year
Jail 1,958 Inmate Commitments 9 months
Jail 422 Average Daily Population - Inmates 9 months
Juvenile Probation 311 Juvenile Court Hearings 8 months
Juvenile Probation 102 In house programming classes conducted by
Probation Officers 8 months
Juvenile Probation 280 Youth Level of Service Risk Assessments
completed 8 months
Liquid fuels 5 Bridges with stonework repointed 5 months
Liquid Fuels 91 Bridge inspections twice yearly 1 year
Mental Health 6,418 Individuals Served 1 fiscal year
Planning 306 Acres of Agricultural Land Preserved 1 year
Planning 31 Tons of Material recycled 1 year
21
Franklin County Operations by the Numbers
Department Units Unit of Measure
Time
period
Property Management 765 Maintenance Connection work order monthly
Public Defender 1,606 New Adult & Juvenile Criminal Case Clients
Served 1 fiscal year
Public Defender 145 Probation and Parole Violation Clients 1 fiscal year
Purchasing 2,732 Purchase Orders processed 1 year
Register & Recorder 6,477,412 Inheritance Tax Collected 8 months
Register & Recorder 3,312,690 State Realty Transfer Tax collected 8 months
Register & Recorder 468 Probated Wills 8 months
Risk/Workers Comp 1,739 Security Devices maintained in 2014 1 year
Risk/Workers Comp 4,541 Total incidents handled in 2014 1 year
Sheriff 56 PFA's served 1 year
Sheriff 2,523 Prison Transports 1 year
Standing Master 17 Franklin County Cases commissioned 8 months
Tax Services 18,900 UPI Certifications recorded 1 year
Tax Services 225 Ssingle family homes added to tax roll - permits 1 year
Transportation 46,177 Trips provided 1 fiscal year
Treasurer 13,150 2015 Antlerless Deer licenses issued 9 months
Treasurer 22,215 2014 Dog licenses issued 1 year
Voter Registration 88,637 Registered Voters for 2014 1 year
Voter Registration 1,464 Absentee Ballot applications processed in 2014 1 year
22
Your County Government
23
Elected Officials
Franklin County Commissioners
David S. Keller - Chairman
Robert L. Thomas
Robert G. Ziobrowski
Other Elected Officials
Clerk of Courts - William Vandrew
Controller - Carol Diller
Coroner - Jeff Conner
District Attorney - Matthew Fogal
Prothonotary - Linda Beard
Register and Recorder - Linda Miller
Sheriff - Dane Anthony
Treasurer - David Secor
39th Judicial District
President Judge Carol VanHorn
Judge Shawn Meyers
Judge Angela Krom
Judge Jeremiah Zook
24
Terminology
REVENUE
Capital Projects & Bond Sale: Funds expended by the county for long-term fixed assets, including
buildings and improvements, fixed and moveable equipment and information technology.
Charges for Services: Payments from customers for the provision of specific services to a person or
entity. Payments can include revenue from another governmental unit for specific services provided.
Contributions & Other: Expenditures or sources of funds not shown elsewhere, including
contributions to or utilization of reserves.
Hotel Room Rental Taxes: Taxes on overnight lodging which are used for tourist promotion.
Interest and Investment Earnings: Interest and dividends paid on bank deposits or other investments,
including gains from sale of investments.
Intergovernmental: Receipts from other governments (federal, state, and local) in the form of grants,
entitlements or payments in lieu of taxes.
Mill: One-tenth (0.1) of one cent, or .001 of one dollar.
Millage: The rate used in calculating taxes based upon the assessed value of a property, expressed in
mills.
Real Estate Taxes: General purpose and special millages, including debt services and library taxes.
Taxes: Levied directly by the county for its own use. Included in this category of tax revenues are
current and delinquent taxes, to include principle and interest on delinquencies, and hotel taxes.
EXPENDITURES
Allocations: Distribution of funds across various departments and operations.
Community & Economic Development: Expenditures for improving the quality of life in the
community, to include economic development projects and support to county-affiliated organiza-
tions whose mission is consistent.
Contributions & Other: Expenditures or sources of funds not shown elsewhere, including contribu-
tions to or utilization of reserves.
Cultures & Recreation: Expenditures for activities to improve the quality of life in the community.
Economic Development: Expenditures for industrial development corporations and other nonprofit
groups for economic development projects.
25
Terminology
Emergency Management, Including 911: expenditures for 911 emergency telephone and dispatch-
ing systems, emergency management planning and operations.
General Government-Judicial: Includes expenditures for judicial activities of the county; specifically
Courts, District Judges, Domestic Relations, Law Library, Constables, Coroner, District Attorney,
Prothonotary, Clerk of Courts, Register of Wills & Recorder of Deeds, and Sheriff.
General Government-Services: Cost related to the central administration of the county government
as distinct from individual operating departments reported below. Includes planning and develop-
ment, financial management, legal office, assessment, tax claim bureau and voter services, as well as
central support services such as data processing, personnel, telecommunications and maintenance
of public buildings.
Housing & Community Development: Expenditures for housing rehabilitation, assistance to low-
income housing projects, community development corporations and other nonprofit groups for
community development projects.
Human Services: Expenditures for the preservation of public health and assistance to segments of
the population that are unable to fully care for themselves, including: Agency on Aging, Children &
Youth, Drug & Alcohol, Early Intervention, Mental Health, Developmental Disabilities, Integrated
Transportation, Veteran’s Affairs, and Public Defender.
Liquid Fuels: Expenditures for bridge maintenance and construction.
Miscellaneous expenditures: Includes expenditures only when the county accounting system does
not permit their allocation to particular departments.
Other Culture & Recreation: Expenditures for historical societies, museums, etc.
Other Public Safety: County allocations to hazmat team operations.
Other Sources: Primarily, spending of bond proceeds for current year capital purchases, or utilization
of designated or excess reserves.
Support to Other County Operations: Contributions to other county operations not otherwise fully
funded, including Human Service Programs and Emergency Services.
Tourist Promotion: Allocations to county and regional tourist promotion activities.
Transfers: Represents operating transfers of funds from one governmental fund to another govern-
mental fund when one fund is legally responsible to supports the other. (e.g. General Fund &
Human Services)
26
Presented by:
Franklin County Fiscal Department
Administration Annex
218 North Second Street
Chambersburg, PA 17201
(717) 261-3101
Teresa Beckner, CPA,
CGMA, Director
County of Franklin, Pennsylvania