Loading...
HomeMy WebLinkAbout2017 Budget in Brief ( Finalized ) COUNTY OF FRANKLIN COUNTY OF FRANKLIN COUNTY OF FRANKLIN --- PENNSYLVANIA PENNSYLVANIA PENNSYLVANIA --- Bu d g e t i n B r i e f Bu d g e t i n B r i e f Bu d g e t i n B r i e f 201720172017 www.franklincountypa.gov 2 3 …... Mission Statement 4 …… About our County 6 …… County Commissioners 7 …… Executive Summary 10 …… How Your County Tax Dollar Is Spent 11 …… Description of Tax Dollar 12 …… Budget Summary: All Services 13 …… Budget Summary: General Fund 14 …… Elected Official Budget Comparison 15 …… Franklin County History of Population 16 …… Franklin County Tax Base History 17 …... Your County Government 18 …... Franklin County Judges and Elected Officials 21 …... Franklin County Buildings 24 …… Franklin County Operations by the Numbers 27 …... Terminology Table of Contents Page 3 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. MISSION STATEMENT 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 of Franklin County, just the 2nd county in the United States to be named in honor 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. Agriculture remains 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), and 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 129 farms, 16,789 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 con- tracts and purchases for all purposes expressly or implicitly authorized by law. About our CountyAbout our CountyAbout our County Source: FCADC 2016 Franklin County Profile 5 Estimated Population: 153,638 Median Age: 41.7 Median household income: $ 53,394 Unemployment rate: 4.9% Total Veterans: 12,625 MAJOR EMPLOYERS  Letterkenny Army Depot (3,400)  Summit Health (3,000)  Manitowoc Crane Group/Grove Crane (1,300)  Chambersburg Area School District (1,100)  Proctor & Gamble Northeast Mixing Center (1,000)  Volvo Construction Equipment (850)  Franklin County Government (690)  Food Lion, Inc (600)  Target Distribution Center #589 (590)  World Kitchen, LLC (570) Source: The Center for Workforce Information & Analysis COUNTY OF FRANKLIN - PENNSYLVANIA- Source: FCADC 2016 Franklin County Profile Prepared by the FCADC, January 2016 6 The three County Commissioners constitute the chief governing body of the County. The Commissioners are vested with policy-making authority to provide certain local services and facilities on a county-wide basis. Administrative powers and duties of the County commissioners encompass registration and elections, assessment of property, human services, veterans' affairs, 911 call center and emergency services, operation of a county jail, personnel management, operation and maintenance of 93 county bridges, appointment of county personnel, and budget and finance management. The commissioners are the sole contractors for the county; as such, they make contracts and purchases for all purposes expressly or implicitly authorized by law. The position of commissioner is a county-wide elected office with a term of four years; their current term is 2016-2019. The County Commissioners sit jointly as members of the Retirement Board, Salary Board, Election Board, Prison Board and Franklin County Area Development Corporation. Franklin County Commissioners Robert G. Ziobrowski Robert L. Thomas David S. Keller, Chairman Serving as a Franklin County Commissioner since 1996. Serving as a Franklin County Commissioner since 2008. Serving as a Franklin County Commissioner since 2008. 7 Executive Summary The County’s proposed 2017 budget, totaling $106.5 million for all operations and services, reflects a decrease of $3.1 million (2.8%) from the revised 2016 budget of $109.6 million. Contributing to the reduction is the outsourcing of the county’s transportation operation to an independent contractor during 2016. The property tax millage rate for 2017 is unchanged at 25 mills for general operations and 2.6 mills for debt service. For 2017, the Board of Commissioners remains committed to improving the effectiveness and eificiency of county government, while living within our means. They have focused efforts on streamlining government, improving services, and planning for the future. The 2017 budget provides funding to accomplish those objectives. Priorities continue to include public safety and security; maintaining services for the county’s most vulnerable through funding existing and new programs for human services and veterans; information technology for tax services, 911 operations, employees and vendors; quality of life programs such as farmland preservation and tourism and quality of life enhancement grants; and attracting and retaining a skilled, dedicated workforce. Resources have been provided for implementation of more evidence-based practices, improving our procurement to payment process, enhancing the virtual environment for information technology security and functionality, expanding our use of geographic information systems and electronic document management, and exploring new avenues for delivering human services. The Commissioners are dedicated to balancing their commitment to residents’ quality of life and the role of county government with the resources available. The budget for ALL SERVICES is a comprehensive picture of all county operations. Differentiating the information between operating and ffduciary funds is intended to present a clearer picture to the reader of the difference in general operations and those where the assets are subject to market fluctuations. Included under the County Operations heading is everything except retirement, post-employment health beneffts, and workers’ compensation trust funds. So departments and oifices such as human service programs, Liquid Fuels, all court-related operations, the jail, the day reporting center, planning, property management, elected oificials, internal support departments of information technology, human resources, purchasing and ffscal, Community Development Block Grant program, emergency services, debt service, and capital projects. Fiduciary and trust funds are presented separately from other county operations. The 2017 budget for ALL SERVICES reflects total revenue of $104.8 million and total expenses of $106.5 million. The revised 2016 budget for ALL SERVICES reflects total revenue of $108.6 million and total expenses of $109.6 million. Reductions in revenue from 2016 are primarily from state funds ($1.8 million) and contributions/others ($1.8 million) for our fully funded post-employment health beneffts plan. With regard to expenses, the primary reasons for the reduction from 2016 is related to changes in funding support for 911 operations ($1.2 million), and outsourcing the county’s transportation program ($1.8 million). 8 The General Fund expense budget of $48.7 million supports court and magisterial district judge operations, adult and juvenile probation, the county jail, the day reporting center, tax services, veterans’ affairs, property management, administration and planning oifices, voters’ registration, and elected oificial oifices. It reflects an increase of almost $1.9 million, (4%) over the revised budget for 2016. The growth is primarily attributable to increased expenses in operating the jail due to the signiffcant rise in jail population. Total General Fund revenue of $46.3 million reflects a decrease of $.4 million (.8%) from the 2016 revised budget. While the property tax millage rate remains consistent with 2016, the value of a mill increased by 1.2% due to a combination of normal growth, the results of reverse appeals, and the use of the Pictometry application to ffnd changes and bring new properties onto the tax rolls. Property taxes account for 77.4% of all General Fund revenue for 2017 compared to 76.1% for 2016. The growth in the value of a mill contributed $413,800 for general operations. The increase in federal revenue relates primarily to grants for criminal justice initiatives such as Intensive Reentry, the residential treatment grant at the jail, and Pre-Trial Drug and Alcohol Diversion. The decrease in state revenue is due to the reduction of funding from the state to pay for court operations ($119,500) and reimbursement for district attorney wages ($115,500). Although both are required by Pennsylvania law, the state has failed to appropriate the funds to make the payments to the county. The total amount of this lost revenue is over $235,000. The total reduction in state revenue is $263,500 (15.8%) from 2016. With regards to fees and charges for services, there are increases in collections in the Recorder of Deeds oifice, fees for planning, and adult probation for electronic monitoring. However, the loss of revenue from leasing of jail beds ($400,000) created an overall reduction in fee revenue in excess of $317,000 (4.2%). Charges for services contribute 15.9% to total General Fund revenues for 2017, compared to 17.4% for 2016. Executive Summary 9 Executive Summary Salaries and wages for 2017 show an increase of 2.7% over 2016 revised budget and beneffts have increased 5.9%, with the largest increases being seen in health insurance costs and required contributions to the retirement plan. Total personnel costs increased $1.1 million over 2016 revised budget. For 2017, general fund operations are budgeting to spend approximately $15.2 million on operating costs, an increase of 6.1%. Decreased services to operate the day reporting center ($200,000) as well as reductions in outside services in the courts ($109,000) and overall flat or reduced general expenses are more than offset by increases related to the growth in the jail population. Additional funds are budgeted for contracted services, outside county housing and medical expenses for inmates for a total of $313,000. For 2017, transfers from the General Fund to support or maintain other county operations total $4.6 million, compared with $4.7 million for 2016. County share accounts for 9.4% of the General Fund budget for 2017, compared with 10.6% for 2016. Contributions include human service programs ($2.9 million, 5.9%), domestic relations ($.7 million, 1.4%), and 911 center and hazmat operations ($1 million, 2%). In addition, $150,000 is budgeted for the purchase of agriculture preservation easements, as well as $27,600 for administration of the Community Development Block Grant program. The change in 911 funding, effective with Act 12 of 2015 has resulted in additional revenue to offset the costs of operating the county’s 911 center. This additional revenue has saved county tax dollars by more than $1.1 million from 2013’s contribution. The county’s support to the operation is budgeted at $901,800, an increase of approxi- mately $65,000 over 2016. 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 completed prior to taking action and incurring expense. General Fund contingency for 2017 amounts to 5.8% of the expenditure budget and totals $2.8 million. The most signiffcant portion is for potential additional funding to house jail inmates outside of the county. Contingency funding is also provided for equipment replacements, projects, computers, furniture, and other capital purchases and potential personnel expansion where needed. Additionally, for 2017, $2.5 million is budgeted from the County’s capital projects fund and $300,000 from equipment repair and replacement funds, which were established in 2012. 10 How Your 2017 County Tax Dollar is Spent (RED) indicates 2016 11 Description of the Tax Dollar Community and Economic Development: includes support of Ag Extension office, community-related grants, and support to county affiliated community development organizations. Administrative Services: include general government costs, Commissioners’ Office, and administrative costs charged back to the General Fund. Customer Services: include Voter Registration, Elections, Planning, and related projects. Financial Services: include the county Controller, Treasurer, general insurance costs, and Tax Service operations. Human Services: include Human Service programs that provide support services within the community and include Aging, Drug and Alcohol Treatment and Prevention, Mental Health, Early Intervention, Intellectual Disabilities, and various smaller programs. Public Safety: includes Emergency Management, General Fund support for 911 Operations and Hazardous Materials, and certain public safety grants through the Dept. of Justice. Other: represents primarily Property Management services to General Fund county buildings. Courts, Crimes and Corrections (“the 3-Cs”): include court administration, District Attorney, Public Defender, Magisterial District Judge offices, court-related elected officials, Day Reporting Center, Drug Task Force, Adult and Juvenile Probations, Jail operations, and General Fund support to court-related operations outside the General Fund. 12 Budget Summary: All Services County Operations Fiduciary Funds Total- All Services and Operations FUNDING SOURCES Taxes 40,258,000$ -$ 40,258,200$ Interest 67,200 1,955,300 2,022,500 Intergovernmental - Federal 8,926,700 - 8,926,700 Intergovernmental - State 18,952,000 5,000 18,957,000 Charges for Services 17,491,000 5,476,000 22,967,000 Contributions/Others 1,122,100 5,490,500 6,612,600 Transfers from Other County Operations 5,090,000 - 5,090,000 TOTAL FUNDING SOURCES 91,907,000 12,926,800 104,834,000 EXPENDITURES General Governmental - Services 15,111,600 - 15,111,600 General Governmental - Judicial Services 13,501,400 - 13,501,400 Public Safety 23,429,000 - 23,429,000 Public Works 2,537,000 - 2,537,000 Human Services 26,413,100 - 26,413,100 Culture & Recreation 861,800 - 861,800 Community & Economic Development 1,122,100 - 1,122,100 Debt Service 4,386,400 - 4,386,400 Miscellaneous 3,406,300 8,686,000 12,092,300 Capital Projects 2,500,000 - 2,500,000 Support to Other County Operations 4,580,700 - 4,580,700 - TOTAL EXPENDITURES 97,849,400 8,686,000 106,535,400 CONTRIBUTION/(USE) OF RESERVES (5,942,400)$ 4,240,800$ (1,701,400)$ 2017 13 Budget Summary: General Fund 2017 2016 BUDGET BUDGET FUNDING SOURCES Taxes 35,890,100$ 35,561,500$ Interest 50,100 60,000 Intergovernmental - Federal 719,700 373,700 Intergovernmental - State 1,410,800 1,669,300 Charges for Services 7,358,500 7,635,500 Contributions/Others 916,200 1,427,100 Transfers from Other County Operations - 10,300 TOTAL FUNDING SOURCES 46,345,400 46,737,400 EXPENDITURES General Governmental - Services 10,690,100 9,818,600 General Governmental - Judicial Services 11,892,900 12,122,100 Public Safety 20,338,200 18,711,000 Public Works 10,800 21,000 Culture & Recreation 415,600 112,000 Community & Economic Development 494,600 527,300 Support to Other County Operations 4,740,200 4,580,900 Ag Preservation 150,000 150,000 Miscellaneous - 815,100 TOTAL EXPENDITURES 48,732,400 46,858,000 CONTRIBUTION/(USE) OF RESERVES (2,387,000)$ (120,600)$ 14 2017 BUDGET 2016 BUDGET 2017 BUDGET 2016 BUDGET Clerk of Courts District Attorney Personnel 445,100$ 455,900$ Personnel 1,370,000$ 1,419,600$ Operations 53,500 59,800 Operations 138,000 174,800 Capital Expenditures - - Capital Expenditures - 2,700 Total Costs 498,600$ 515,700$ Total Costs 1,508,000$ 1,597,100$ Revenue 432,600$ 432,000$ Revenue -$ -$ Commissioners Prothonotary Personnel 776,600$ 759,900$ Personnel 434,100$ 418,600$ Operations 56,900 50,195 Operations 55,700 64,100 Capital Expenditures - 3,705 Capital Expenditures - - Total Costs 833,500$ 813,800$ Total Costs 489,800$ 482,700$ Revenue -$ -$ Revenue 239,000$ 246,700$ Controller Register & Recorder Personnel 503,200$ 523,200$ Personnel 362,300$ 342,000$ Operations 83,500 97,400 Operations 95,300 95,933 Capital Expenditures - 5,500 Capital Expenditures - - Total Costs 586,700$ 626,100$ Total Costs 457,600$ 437,933$ Revenue -$ -$ Revenue 887,000$ 788,800$ Coroner Sheriff Personnel 217,000$ 213,300$ Personnel 1,508,000$ 1,416,900$ Operations 182,200 174,500 Operations 153,000 174,600 Capital Expenditures - - Capital Expenditures - 51,000 Total Costs 399,200$ 387,800$ Total Costs 1,661,000$ 1,642,500$ Revenue 48,000$ 30,000$ Revenue 395,300$ 392,500$ Treasurer Personnel 211,800$ 209,100$ Operations 6,280 8,900 Capital Expenditures -$ -$ Total Costs 218,080$ 218,000$ Revenue 85,200$ 76,100$ Elected Officials Budget Comparison 15 Franklin County History of Population 2000 2005 2010 2015 % of Growth 2000-2015 Chambersburg 17,861 17,913 20,268 20,691 15.84% Greencastle 3,722 3,835 3,996 4,043 8.62% Mercersburg 1,540 1,548 1,561 1,558 1.17% Mont Alto 1,738 1,759 1,705 1,733 -0.29% Orrstown 231 231 262 265 14.72% Shippensburg 1,121 1,139 1,076 1,085 -3.21% Waynesboro 9,619 9,698 10,568 10,848 12.78% Antrim 12,529 13,450 14,893 15,470 23.47% Fannett 2,381 2,774 2,548 2,597 9.07% Greene 12,312 13,146 16,700 17,484 42.01% Guilford 13,116 13,878 14,531 14,761 12.54% Hamilton 8,963 9,639 10,788 11,111 23.97% Letterkenny 2,095 2,536 2,318 2,355 12.41% Lurgan 2,025 2,259 2,151 2,176 7.46% Metal 1,733 1,980 1,866 1,875 8.19% Montgomery 4,971 5,548 6,116 6,193 24.58% Peters 4,267 4,644 4,430 4,456 4.43% Quincy 5,479 5,833 5,541 5,523 0.80% St. Thomas 5,793 6,266 5,935 5,980 3.23% Southampton 6,152 6,836 7,987 8,526 38.59% Warren 342 492 369 376 9.94% Washington 11,566 11,869 14,009 14,532 25.64% Franklin Co Total 129,556 137,273 149,618 153,638 15.49% Courtesy of the Franklin County Planning Department 16 Franklin County Tax Base History Year Tax Base Tax Base Increase % increase ***2017 1,447,087,530$ 18,526,800$ 1.30% 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 11/17/2016 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% 17 YOUR COUNTY GOVERNMENT 18 Elected Officials The mission of the Franklin County Office of the District Attorney is justice. As the chief law enforcement officer of the county, the district attorney will “protect and serve” the citizens of Franklin County, preserving their quality of life by fostering an environment of safety and security. To that end the office is dedicated to obtaining justice. A coroner’s standard role is to confirm and certify the death of an individual within a jurisdiction. The Coroner is responsible for the investigation to determine cause and mode of death. A coroner may conduct or order an inquest into the manner or cause of death and investigate or confirm the identity of an unknown person who has been found dead within a coroner’s jurisdiction. The Prothonotary is the Chief Clerk of the Civil Division of the Court of Common Pleas. The office has administrative control and responsibility for all official documents and records of civil court matters. The Controller, in conjunction with the Commissioners, accounts for the fiscal affairs of the County which includes, accounts payable, accounting, payroll, retirement, and internal audit. The Clerk of Courts is the custodian of criminal court records; responsible for maintaining the records of a court. They administer oaths to witnesses, jurors, and grand jurors. They also issue marriage licenses. Todd Rock 1st term 2016—2019 Clerk of Courts Harold Wissinger 1st term 2016—2019 Controller Coroner Jeffrey Conner 5th term 2016—2019 Matthew Fogal 3rd term 2016—2019 District Attorney Timothy Sponseller 1st term 2016—2019 Prothonotary 19 Elected Officials The County Treasurer provides licensing services to more than 35,000 Franklin County residents, serving as the primary agent on behalf of the Commonwealth of Pennsylvania for the sales of licenses and permits. The license and permits include dog license, fishing license, hunting license, gun permits, bingo license, small games of chance license and special raffle permits. The office of the Register and Recorder records all documents pertaining to land records, deeds, mortgages. The office handles the probate of estates upon death for executors or administrators. It serves as collection agency for the Department of Revenue for State Realty Transfer Tax and Inheritance Tax. They also record military discharge records. The Sheriff is responsible for enforcement of laws throughout the County. The Sheriff and deputies are fully trained law enforcement personnel. They assist local or state police officers and provide personnel to Drug Task Force when requested. Linda Miller 6th term 2016—2019 Register & Recorder James Brown 1st term 2016—2019 David Secor 3rd term 2014—2017 Treasurer Sheriff 20 39th Judicial District President Judge Carol L. Van Horn Judge Shawn D. Meyers Judge Angela R. Krom Judge Jeremiah D. Zook Judge Todd M. Sponseller The Courts of Common Pleas are the trial courts of Pennsylvania. Major civil and criminal cases are heard in these courts. Judges also decide cases involving adoption, divorce, child custody, abuse, juvenile delinquency, estates, guardianships, charitable organizations and many other matters. The Common Pleas courts are organized into 60 judicial districts, most of which encompass a single county. Seven judicial districts, in lightly populated areas of the Commonwealth, include two counties. Judges of the Common Pleas courts are elected to 10 year terms. A president judge and a court administrator serve in each judicial district. The 39th district serves Franklin and Fulton Counties. 21 Franklin County Courts Located on the square of Chambersburg, the county seat, the current “old courthouse’” building is the third courthouse building on the site. Built in 1865, the structure features a domed clock cupola with a statue of Benjamin Franklin on top. In 1979, the County built the Courthouse Annex to support growing judicial needs and operations. In 2010, the County purchased the former Junior Firehouse on Second Street. The building was renovated to further support the judicial needs of the County, serving as the “Hearing Annex”. Franklin County Commissioners Complex The Commissioners complex is located at 14 North Main Street, Chambersburg. The Commissioners complex houses the Franklin County Board of Commissioners. The Board of Commissioners oversee the entire operation of the County and represent the best interest of the citizens. Franklin County Jail The Franklin County Jail, located in the 1800 block of Opportunity Avenue, Chambersburg, opened in 2007. The original County Jail, located on King Street, was built in 1818 and was used until 1970. County Buildings 22 Franklin Farm Lane Building 3 Building 3 on Franklin Farm Lane is currently the home of rabbittransit. Gray Stone Building Penn State Cooperative Ag Extension is located on Franklin Farm Lane in the “Old Stone Building”. Agricultural Heritage Center The Heritage Center, built in 2008, is at 185 Franklin Farm Lane. It houses the Franklin County Conservation District and the U.S. Department of Agriculture. Franklin County Administration Annex The Administration Annex is located at 218 N. Second Street. The Admin Annex currently houses the County Fiscal department, Human Resources, the Domestic Relations office, County Planning, the Controllers office, and Magisterial District Judge Manns. County Buildings 23 Franklin County Area Agency on Aging The Franklin County Area Agency on Aging is located at 600 Norland Avenue, Chambersburg. The Agency provides a planned program of supported services to those sixty years of age and older, intended to optimize independence, promote consumer choice and enhance quality of life. There are also 8 senior centers operated to serve the needs of the County’s senior citizens. Franklin County Human Services Building The Human Services Building houses agencies which provide essential social services. These agencies include Children & Youth, Drug & Alcohol, Mental Health, Intellectual Disabilities, Early Intervention, Juvenile Probation, Veterans Affairs, Community Services and others. Franklin County Adult Probation Office Franklin County Adult Probation is located at 440 Walker Road. The main objective of the Franklin County Adult Probation Department is to effectively monitor criminal offenders living and working in the community. The goal of each probation officer has two important elements: to aid the offender in his or her rehabilitation and reintegration into the community, and to ensure the safety and protection of both the victim and the community. County Buildings 24 Franklin County Operations by the Numbers 25 Franklin County Operations by the Numbers 26 Franklin County Operations by the Numbers 27 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 organizations whose mission is consistent. Contributions & Other: Expenditures or sources of funds not shown elsewhere, including contributions 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. Terminology 28 Emergency Management, Including 911: Expenditures for 911 emergency telephone and dispatching 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 development, 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, 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, Domestic Relations 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 support the other (e.g. General Fund & Human Services). Terminology 29 30 31 32 Presented by: Franklin County Fiscal Department Administration Annex 218 North Second Street Chambersburg, PA 17201 (717) 261-3101 Teresa Beckner, CPA, CGMA, Director