Controller Budget Analysis

📊 Expenditure Breakdown

Human Services$349.8M (60%)

Mostly pass-through federal/state dollars

General Government$105.7M (18%)

Courts & Corrections$93.6M (16%)

Public Works$27.5M (5%)

Debt Service$5.4M (1%)

💰 Revenue Sources

Intergovernmental$285M (49%)

Federal & state grants/pass-through

Property Tax$118M (20%)

Charges for Services$95M (16%)

Other Revenue$84M (14%)

Gaming revenue, investments, hotel tax

Efficiency Analysis

Category	Metric	Value	Benchmark	Status	Recommendation
Human Services	Pass-through ratio	68.5%	> 65%	OK	State/federal funds flowing correctly
Corrections	Cost per capita	$134.62	< $150	OK	Within normal range
IT	% of budget	1.46%	1-2%	OK	Monitor major contracts
Facilities	Cost per sq ft	$30.00	< $25	REVIEW	Energy audits, space consolidation
Debt Service	Debt / Property Tax	4.6%	< 10%	EXCELLENT	Strong debt position - capacity for investment

Row Officer Revenue & Audit Focus

Office	Budget	Revenue	Net	Audit Focus
Treasurer	$1.8M	$118M	+$116.2M	Cash mgmt, investments, tax collection
Sheriff	$9.1M	$3.2M	-$5.9M	Sheriff sales, civil process, transport AUDIT
Recorder of Deeds	$1.4M	$8.5M	+$7.1M	Recording fees, transfer tax
Register of Wills	$1.2M	$4.8M	+$3.6M	Estate fees, inheritance tax
Clerk of Courts	$1.3M	$3.5M	+$2.2M	Court fees, fines, bail
Prothonotary	$1.1M	$2.8M	+$1.7M	Civil filings, escrow, liens
District Attorney	$8.2M	$2.1M	-$6.1M	Forfeiture funds, grants AUDIT
Coroner	$1.6M	$0.18M	-$1.4M	Autopsy fees, investigations AUDIT

Controller Improvement Recommendations

⚡ Immediate (0-6 mo)

Real-Time Budget Dashboard

§1705 - Catch variances before overruns

Savings: $500K

Duplicate Payment Detection

§1730 - AI/ML pattern matching

Savings: $250K

Standardize Row Officer Reports

§1720 - Earlier detection of issues

Savings: $150K

📅 Short-Term (6-12 mo)

Energy Audit - All Facilities

§1705 - Reduce utility costs 10-15%

Savings: $1.5M

Major Contract Review (>$100K)

§1730 - Ensure competitive pricing

Savings: $2M

Continuous Audit Monitoring

§1720 - Real-time vs. annual

Savings: $800K

🎯 Long-Term (1-3 yr)

Shared Services with Lehigh County

IT, purchasing, back-office

Savings: $5M

Grant Maximization Program

§1705 - Dedicated grant writer

Savings: $3M

Debt Refinancing Analysis

Lower interest if rates favorable

Savings: $500K

📈 Total Estimated Savings: $13.7M (2.35% of budget)

Based on Controller statutory authority per 16 Pa.C.S. §1602, §1705, §1720, §1730

$900K

Immediate

$4.3M

Short-Term

$8.5M

Long-Term

Tax Increase Needed