HomeMy WebLinkAbout2015 Popular Report
2015 Popular Report
County of Franklin, PA
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FRANKLIN COUNTY
Board of Commissioners
Robert L ThomasRobert L ThomasRobert L ThomasRobert L Thomas David S KellerDavid S KellerDavid S KellerDavid S Keller
ChairmanChairmanChairmanChairman
Robert G ZiobrowskiRobert G ZiobrowskiRobert G ZiobrowskiRobert G Ziobrowski
MISSION STATEMENTMISSION STATEMENTMISSION STATEMENTMISSION STATEMENT
To enrich social, economic, and environmental vitality, Franklin County To enrich social, economic, and environmental vitality, Franklin County To enrich social, economic, and environmental vitality, Franklin County To enrich social, economic, and environmental vitality, Franklin County
will provide services which are responsive to the health, safety, and will provide services which are responsive to the health, safety, and will provide services which are responsive to the health, safety, and will provide services which are responsive to the health, safety, and
general welfare needs of County residents.general welfare needs of County residents.general welfare needs of County residents.general welfare needs of County residents.
The County government is dedicated to providing these services The County government is dedicated to providing these services The County government is dedicated to providing these services The County government is dedicated to providing these services
through the efficient and effective use of the County's available through the efficient and effective use of the County's available through the efficient and effective use of the County's available through the efficient and effective use of the County's available
resources in an honest, open, and caring manner.resources in an honest, open, and caring manner.resources in an honest, open, and caring manner.resources in an honest, open, and caring manner.
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Executive Summary
The County’s proposed 2015 budget, totaling $103.4 million for all operations and services,
reflects a decrease of $38.9 million (27.3%) from te revised 2014 budget of $142.3 million.
The decrease is the result of the refunding of the remaining balance of the County’s 2004
general obligation bond and the removal of nursing home operations. There is no property
tax increase for 2015.
The 2015 budget includes funding for the board’s commitments to public safety and security,
to implementation and use of information technology to improve services and efficiencies
and to attracting and retaining a skilled, dedicated workforce. It also increases funding for
farmland preservation, expansion of the county’s geographical information system (GIS) and
support for various human services initiatives.
Beginning in 2012, the board set aside funds for reserves for facility related items and for re-
pair and replacement of equipment. In 2014, the board put an additional $4,000,000 in each
from the proceeds from the sale of the nursing home. Budgeted expenditures for both facili-
ty and equipment funds, including various hardware and software, emergency services
equipment, security equipment, building repairs and improvements, vehicles, etc. total ap-
proximately $2 million for 2015.
The schedule of ALL SERVICES separates fiduciary an trust funds (which include retirement,
post-employment health benefits, and workers’ compesation trust funds) from all other
county operations. General county operations, which include human services, court opera-
tions, the jail and day reporting center, debt service, internal support operations and capital
projects, differ from the fiduciary fund activitiesn that they are not subject to the volatility
of market fluctuations on investments set aside forother purposes. The 2015 budget for ALL
SERVICES reflects total revenue of $104.5 million ad total expenses of $103.4 million.
The General Fund budget of $44.9 million supports court and magisterial district judge oper-
ations, the county jail, the day reporting center, administration and planning offices, tax se
vices, veterans’ affairs, property management and eected official offices. It remains relat
ly flat, reflecting a decrease of $415,800 (.9%) ov the revised budget for 2014.
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Executive Summary
For 2015, $5,316,900 (11.8%) of the operating budget is to support other county operations, in-
cluding human service programs ($2,696,300, 6%), domestic relations ($728,900, 1.6%), and 911
center and hazmat operations ($1,719,700, 3.8%). In addition, $150,000 is budgeted for the pur-
chase of agriculture preservation easements, an increase of $15,000 over 2014 budget, as well as
$22,100 for administration of the Community Development Block Grant program.
Consistent with the County’s practice in prior years, proposed expansions for personnel, capital
and new projects are budgeted in a contingency account so that additional review can be com-
pleted prior to taking action and incurring expense. Our general fund contingency for 2015
amounts to 1.9% of our expenditure budget and totals $832,400 in potential personnel expan-
sion, court-related costs, projects and capital items, continued enhancement to our GIS and oth-
er technology, and other capital purchases.
Additionally, $2 million is budgeted to be
spent from the County’s facilities and
equipment repair and replacement funds,
which were established in 2012. During
2014, the board set aside $4 million to
each of the funds out of proceeds from
the sale of the nursing home.
Total General Fund revenue of $42.1 million
reveals an increase of $908,500 (2.2%) from
the 2014 revised budget. For 2015, property
taxes account for 76.8% of all General Fund
revenue compared to 78% for 2014 and
76.7% for 2013. While the property tax
millage remained the same, the 1% growth in
the value of a mill contributed $322,000 for
general fund operations. The increase in
charges for services relates primarily to fees
collected from implementation of new
county systems for unified parcel identific
tion (UPI) and from the sale of GIS data.
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How Your 2015 County
Tax Dollar is Spent
(RED) indicates 2014
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Description of Tax Dollar
Community and Economic DevelopmentCommunity and Economic DevelopmentCommunity and Economic DevelopmentCommunity and Economic Development: support of Ag Extension office, communi-
ty-related grants, and support to county affiliated community development organi-
zations.
Administrative Services: Administrative Services: Administrative Services: Administrative Services: include general government costs, Commissioners’ Office,
and administrative costs charged back to the General Fund.
Customer Services: Customer Services: Customer Services: Customer Services: includes Voter Registration, Elections, Planning, and related
projects.
Financial Services: Financial Services: Financial Services: Financial Services: includes the county Controller, Treasurer, general insurance
costs, and Tax Service operations.
Human Services: Human Services: Human Services: Human Services: includes Human Service programs that provide support services
within the community and include Aging, Drug and Alcohol Treatment and Pre-
vention, Mental Health, Early Intervention, Intellectual Disabilities, Transportation,
and various smaller programs.
Public Safety: Public Safety: Public Safety: Public Safety: including Emergency Management, General Fund support for 911
Operations and Hazardous Materials, and certain public safety grants through the
Dept. of Justice.
Other: Other: Other: Other: Primarily Property Management services to General Fund county buildings.
Courts, Crimes and Corrections (“the 3Courts, Crimes and Corrections (“the 3Courts, Crimes and Corrections (“the 3Courts, Crimes and Corrections (“the 3----Cs”): Cs”): Cs”): Cs”): includes court administration, 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.
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Budget Summary: All Services
County
Operations
Fiduciary
Funds
Total- All
Services and
Operations
FUNDING SOURCES
Taxes36,596,700$ -$ 36,596,700$
Interest78,200 1,679,200 1,757,400
Intergovernmental - Federal8,928,800 - 8,928,800
Intergovernmental - State19,901,500 5,000 19,906,500
Charges for Services15,142,200 8,108,900 23,251,100
Contributions/Others847,300 6,768,000 7,615,300
Transfers from Other County Operations6,432,700 - 6,432,700
TOTAL FUNDING SOURCES87,927,400 16,561,100 104,488,500
EXPENDITURES
General Governmental - Services14,336,700 - 14,336,700
General Governmental - Judicial Services12,792,600 - 12,792,600
Public Safety23,082,900 - 23,082,900
Public Works4,363,700 - 4,363,700
Human Services26,262,400 - 26,262,400
Culture & Recreation574,300 - 574,300
Community & Economic Development1,393,700 - 1,393,700
Debt Service2,609,600 - 2,609,600
Miscellaneous1,098,300 9,615,600 10,713,900
Capital Projects1,976,400 - 1,976,400
Support to Other County Operations5,316,900 - 5,316,900
TOTAL EXPENDITURES93,807,500 9,615,600 103,423,100
CONTRIBUTION/(USE) OF RESERVES(5,880,100)$ 6,945,500$ 1,065,400$
2015
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Budget Summary: General Funds
20152014
BUDGETBUDGET
FUNDING SOURCES
Taxes32,315,600$ 31,889,100$
Interest60,000 60,000
Intergovernmental - Federal493,900 686,900
Intergovernmental - State1,307,700 1,257,000
Charges for Services7,104,800 6,702,100
Contributions/Others785,100 542,300
Transfers from Other County Operations- 21,300
TOTAL FUNDING SOURCES42,067,100 41,158,700
EXPENDITURES
General Governmental - Services9,651,400 9,351,500
General Governmental - Judicial Services10,733,900 11,184,500
Public Safety17,647,300 17,448,500
Public Works19,100 230,700
Culture & Recreation54,300 33,500
Community & Economic Development373,300 373,400
Miscellaneous1,098,300 981,900
Support to Other County Operations5,316,900 5,706,300
TOTAL EXPENDITURES44,894,500 44,654,500
NET (2,827,400)$ (3,495,800)$
EXTRAORDINARY ITEM
Nursing Home Sale-$ 9,190,000$
OTHER TRANSFERS
Special Projects- 600,000
Capital Facility Fund- 4,000,000
Reserve Replacement Fund- 4,000,000
TOTAL OTHER TRANSFERS- 8,600,000
NET-$ (2,905,800)$
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Elected Officials Budget Comparison
2015 2015 2015 2015
BUDGETBUDGETBUDGETBUDGET
2014 2014 2014 2014
BUDGETBUDGETBUDGETBUDGET
2015 2015 2015 2015
BUDGETBUDGETBUDGETBUDGET
2014 2014 2014 2014
BUDGETBUDGETBUDGETBUDGET
Clerk of CourtsDistrict Attorney
Personnel 476,500$ 453,300$ Personnel 1,392,200$ 1,242,100$
Operations55,400 50,900 Operations143,000 125,000
Capital Expenditures- 12,400 Capital Expenditures 9,500 12,900
Total Costs531,900$ 516,600$ Total Costs1,544,700$ 1,380,000$
Revenue456,500$ 548,500$ Revenue-$ -$
CommissionersProthonotary
Personnel 760,900$ 729,700$ Personnel 441,400$ 420,900$
Operations 47,600 50,200 Operations 58,000 71,000
Capital Expenditures1,800 3,600 Capital Expenditures- -
Total Costs810,300$ 783,500$ Total Costs499,400$ 491,900$
Revenue-$ -$ Revenue247,000$ 269,600$
ControllerRegister & Recorder
Personnel 549,600$ 540,400$ Personnel 358,900$ 381,500$
Operations107,600 107,700 Operations101,800 97,200
Capital Expenditures5,400 2,400 Capital Expenditures- 11,300
Total Costs662,600$ 650,500$ Total Costs460,700$ 490,000$
Revenue-$ -$ Revenue675,700$ 881,600$
CoronerSheriff
Personnel 228,400$ 226,700$ Personnel 1,706,700$ 1,567,200$
Operations 172,600 192,500 Operations 174,800 174,500
Capital Expenditures- - Capital Expenditures19,900 35,500
Total Costs401,000$ 419,200$ Total Costs1,901,400$ 1,777,200$
Revenue31,000$ 25,000$ Revenue391,700$ 340,700$
Treasurer
Personnel 216,500$ 201,100$
Operations9,800 9,150
Capital Expenditures1,200$ 900$
Total Costs227,500$ 211,150$
Revenue71,400$ 73,550$
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CensusCensusCensusCensus200020002000200020052005200520052010201020102010
% of % of % of % of
Growth Growth Growth Growth
2000-20102000-20102000-20102000-2010
Chambersburg17,86117,91320,26813.48%
Greencastle3,7223,8353,9967.36%
Mercersburg1,5401,5481,5611.36%
Mont Alto1,7381,7591,705-1.90%
Orrstown23123126213.42%
Shippensburg1,1211,1391,076-4.01%
Waynesboro9,6199,69810,5689.87%
Antrim12,52913,45014,89318.87%
Fannett2,3812,7742,5487.01%
Greene12,31213,14616,70035.64%
Guilford13,11613,87814,53110.79%
Hamilton8,9639,63910,78820.36%
Letterkenny2,0952,5362,31810.64%
Lurgan2,0252,2592,1516.22%
Metal1,7331,9801,8667.67%
Montgomery4,9715,5486,11623.03%
Peters4,2674,6444,4303.82%
Quincy5,4795,8335,5411.13%
St. Thomas5,7936,2665,9352.45%
Southampton6,1526,8367,98729.83%
Warren3424923697.89%
Washington11,56611,86914,00921.12%
Franklin Co total129,556137,273149,61815.49%
Courtesy of the Franklin County Planning Department
History of Population
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Tax Base History
YearYearYearYear Tax BaseTax BaseTax BaseTax Base
Tax Base Tax Base Tax Base Tax Base
IncreaseIncreaseIncreaseIncrease% increase% increase% increase% increase
***20151,408,692,870$ 13,894,380$ 1.00%
20141,394,798,490$ 15,624,310$ 1.13%
20131,379,174,180$ 9,401,030$ 0.69%
20121,369,773,150$ 8,428,300$ 0.62%
20111,361,344,850$ 17,077,880$ 1.27%
*** as of 11/20/14
20101,344,266,970$ 181,072,940$ 15.57%
20051,163,194,030$ 154,338,380$ 15.30%
20001,008,855,650$ 101,864,700$ 11.23%
1995906,990,950$ 116,596,970$ 14.75%
1990790,393,980$
In 2001 Franklin County changed pre-determined ratio from 40% to 100%
Photograph by KLOTZ
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Operations by the Numbers
DepartmentUnitsUnit of MeasureTime Period
Accounts Payable40,504Number of A/P Invoices ProcessedAug. 2013 - July 2014
Adult Probation87Cases Received for Intake Monthly
Ag Extension1,4184-H ParticipantsOct 2013 thru Sept 2014
Area Agency on Aging211
PS Reports of Need requesting
emergency intervention
July 2014 thru June 2014
Area Agency on Aging3,700Information and Referral contactsJuly 2013 thru June 2014
Children & Youth133Monthly average referralsJan 2014 thru Sept 2014
Clerk of Courts881Marriage Licenses Processed and Issued2013
Commissioners Office314ContractsJan 2014 thru Sept 2014
Controller25Audits completed 20131 Year Period
Coroner157Death Related Investigations2013
Court Administration9,236Summons Processed for Jury Duty2013
Day Reporting Center66Successful DischargesSept 2013 thru Aug 2014
Day Reporting Center315Total number of intakesSept 2013 thru Aug 2014
Dept. of Emergency Services/ Wireless38,451Wireless Calls Received2013
District Attorney417Juvenile Case Petitions filed annually1 year
District Attorney2,367Common Pleas Cases filed annually1 year
District Justice Manns$448,535 Revenue CollectedJan 2014Oct 2014
District Justice Cunningham196Criminal Cases FiledJan 1- Sept 2014
District Justice Eyer61Landlord Tenant CasesJan 2014 June 2014
District Justice Pentz175Case FilingsMonth
District Justice Plum2,199Traffic CitationsJan.1 - Sept. 4, 2013
District Justice Rock110Walk-Ins Each week
District Justice Williams2,199Traffic CasesJan 1 - Sept.2014
Domestic Relations$18,071,438 Total Collections - State Tracking2013
Drug and Alcohol1,601
Individuals reached through
prevention activities
July 2013- June 2014
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Operations by the Numbers
DepartmentUnitsUnit of MeasureTime Period
Early Intervention354Number of Children ServedJuly 2013- June 2014
Elections54Poll Workers Attending Training2013- Primary
Elections97
Nomination Petitions,
Papers & Certificates
1 year
Haz Mat12Haz Mat incidents reported to 9112013
Human Resources122Processing New HiresJan 2014- Sept 2014
Intellectual Disabilities180Number of Individuals ServedJuly 2013 thru June 2014
Information Technology Services6061Help desk tickets loggedAnnual
Information Technology Services6,555Workflows Processed through LaserficheMonthly Average
Jail2,009Commitments9 mth period
Juvenile Probation480Referred youth2013
Liquid Fuels10Bridge Decks Repaired6 Months
Maintenance63Required Service Contracts12 Months
Mental Health3,875Number of Individuals ServedJuly 2012 - June 2013
Planning173Subdivision Reviews2013
Planning247Conservation Easement acres2013
Prothonotary$9,655 Extra Revenue collected for CountyJanuary - August 2014
Public Defender5,028Attorney Court AppearancesAug 2013July 2014
Purchasing425Special Order Quote RequestsOct 2013 thru Sept 2014
Register and Recorder361Probated WillsJan. - Aug. 2014
Risk Management184County-Wide Staff Development Sessions2013
Sheriff's Office2,650Prisoner Transports1 Year
Standing Master31Franklin County Cases Commissioned Jan. 2014-August 2014
Tax Services2,785UPI Certifications2 Months
Transportation29,087Medical Trips ProvidedJuly 2013 - June 2014
Treasurer13,100Anterless Deer Licenses2013
Treasurer21,303Dog Licenses issued2013
Veteran's Affairs470Veterans served July 2013 - June 2014
Veterans Affairs$2,921,401 Veteran benefits receivedJuly 2013 - June 2014
Voter's Registration581Absentee Ballot Applications2013
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Your County Government
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Terminology
REVENUEREVENUEREVENUEREVENUE
Capital Projects & Bond SaleCapital Projects & Bond SaleCapital Projects & Bond SaleCapital 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 ServicesCharges for ServicesCharges for ServicesCharges 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 & OtherContributions & OtherContributions & OtherContributions & Other:::: Expenditures or sources of funds not shown elsewhere, including
contributions to or utilization of reserves.
Hotel Room Rental TaxesHotel Room Rental TaxesHotel Room Rental TaxesHotel Room Rental Taxes:::: Taxes on overnight lodging which are used for tourist promotion.
Interest and Investment EarningsInterest and Investment EarningsInterest and Investment EarningsInterest and Investment Earnings:::: Interest and dividends paid on bank deposits or other investments,
including gains from sale of investments.
IntergovernmentalIntergovernmentalIntergovernmentalIntergovernmental:::: Receipts from other governments (federal, state, and local) in the form of grants,
entitlements or payments in lieu of taxes.
MillMillMillMill:::: One-tenth (0.1) of one cent, or .001 of one dollar.
MillageMillageMillageMillage:::: The rate used in calculating taxes based upon the assessed value of a property, expressed in
mills.
Real Estate TaxesReal Estate TaxesReal Estate TaxesReal Estate Taxes:::: General purpose and special millages, including debt services and library taxes.
TaxesTaxesTaxesTaxes:::: 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.
EXPENDITURESEXPENDITURESEXPENDITURESEXPENDITURES
AllocationsAllocationsAllocationsAllocations:::: Distribution of funds across various departments and operations.
Community & Economic DevelopmentCommunity & Economic DevelopmentCommunity & Economic DevelopmentCommunity & 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 & OtherContributions & OtherContributions & OtherContributions & Other:::: Expenditures or sources of funds not shown elsewhere, including contribu-
tions to or utilization of reserves.
Cultures & RecreationCultures & RecreationCultures & RecreationCultures & Recreation:::: Expenditures for activities to improve the quality of life in the community.
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Terminology
Economic DevelopmentEconomic DevelopmentEconomic DevelopmentEconomic Development:::: Expenditures for industrial development corporations and other nonprofit
groups for economic development projects.
Emergency Management, Including 911Emergency Management, Including 911Emergency Management, Including 911Emergency Management, Including 911:::: expenditures for 911 emergency telephone and dispatch-
ing systems, emergency management planning and operations.
General GovernmentGeneral GovernmentGeneral GovernmentGeneral Government----JudicialJudicialJudicialJudicial:::: 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 GovernmentGeneral GovernmentGeneral GovernmentGeneral Government----ServicesServicesServicesServices:::: 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 DevelopmentHousing & Community DevelopmentHousing & Community DevelopmentHousing & Community Development:::: Expenditures for housing rehabilitation, assistance to low-
income housing projects, community development corporations and other nonprofit groups for
community development projects.
Human ServicesHuman ServicesHuman ServicesHuman 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 FuelsLiquid FuelsLiquid FuelsLiquid Fuels:::: Expenditures for bridge maintenance and construction.
Miscellaneous expendituresMiscellaneous expendituresMiscellaneous expendituresMiscellaneous expenditures:::: Includes expenditures only when the county accounting system does
not permit their allocation to particular departments.
Other Culture & RecreationOther Culture & RecreationOther Culture & RecreationOther Culture & Recreation:::: Expenditures for historical societies, museums, etc.
Other Public SafetyOther Public SafetyOther Public SafetyOther Public Safety:::: County allocations to hazmat team operations.
Other SourcesOther SourcesOther SourcesOther Sources:::: Primarily, spending of bond proceeds for current year capital purchases, or utilization
of designated or excess reserves.
Support to Other County OperationsSupport to Other County OperationsSupport to Other County OperationsSupport to Other County Operations:::: Contributions to other county operations not otherwise fully
funded, including Human Service Programs and Emergency Services.
Tourist PromotionTourist PromotionTourist PromotionTourist Promotion:::: Allocations to county and regional tourist promotion activities.
TransfersTransfersTransfersTransfers:::: 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)
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Elected Officials
Franklin County CommissionersFranklin County CommissionersFranklin County CommissionersFranklin County Commissioners
David S. Keller David S. Keller David S. Keller David S. Keller ---- ChairmanChairmanChairmanChairman
Robert L. ThomasRobert L. ThomasRobert L. ThomasRobert L. Thomas
Robert G. ZiobrowskiRobert G. ZiobrowskiRobert G. ZiobrowskiRobert G. Ziobrowski
Other Elected OfficialsOther Elected OfficialsOther Elected OfficialsOther Elected Officials
Clerk of Courts Clerk of Courts Clerk of Courts Clerk of Courts ---- William VandrewWilliam VandrewWilliam VandrewWilliam Vandrew
Controller Controller Controller Controller ---- Carol DillerCarol DillerCarol DillerCarol Diller
Coroner Coroner Coroner Coroner ---- Jeff ConnerJeff ConnerJeff ConnerJeff Conner
District Attorney District Attorney District Attorney District Attorney ---- Matthew FogalMatthew FogalMatthew FogalMatthew Fogal
Prothonotary Prothonotary Prothonotary Prothonotary ---- Linda Beard Linda Beard Linda Beard Linda Beard
Register and Recorder Register and Recorder Register and Recorder Register and Recorder ---- Linda MillerLinda MillerLinda MillerLinda Miller
Sheriff Sheriff Sheriff Sheriff ---- Dane Anthony Dane Anthony Dane Anthony Dane Anthony
Treasurer Treasurer Treasurer Treasurer ---- David SecorDavid SecorDavid SecorDavid Secor
39393939thththth Judicial DistrictJudicial DistrictJudicial DistrictJudicial District
President Judge Douglas HermanPresident Judge Douglas HermanPresident Judge Douglas HermanPresident Judge Douglas Herman
Judge Carol VanHornJudge Carol VanHornJudge Carol VanHornJudge Carol VanHorn
Judge Shawn MeyersJudge Shawn MeyersJudge Shawn MeyersJudge Shawn Meyers
Judge Angela KromJudge Angela KromJudge Angela KromJudge Angela Krom
Judge Jeremiah ZookJudge Jeremiah ZookJudge Jeremiah ZookJudge Jeremiah Zook
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County of Franklin, PA
Presented by:
Franklin County Fiscal Department
Teresa Beckner, CPA, CGMA, Director
Adinistraon Anne
218 North Second Street
Chabersburg, PA 17201
(717) 261-3101
This document is the result of the efforts of the Fiscal Department and others. We acknowledge all This document is the result of the efforts of the Fiscal Department and others. We acknowledge all This document is the result of the efforts of the Fiscal Department and others. We acknowledge all This document is the result of the efforts of the Fiscal Department and others. We acknowledge all
who provided statistics and other data for this document. who provided statistics and other data for this document. who provided statistics and other data for this document. who provided statistics and other data for this document.