Controller Term Plan

Northampton County 2026-2027 | Thomas Frumkin

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Term Overview

Appointment to fill Zrinski vacancy through end of term

2026 2027
$583M
Budget Oversight
8
Row Officers to Audit
5
Board Seats
~2 yrs
Appointed Term
1
Appointment & Onboarding
Q1 2026 (Jan - Mar)

Council appoints replacement Controller following Zrinski's move to County Executive (sworn in Jan 5, 2026). Immediate focus on operational continuity and systems assessment.

🔄 Transition Audit

Review all active audits, pending claims, and open investigations from prior Controller

§1602 System of Accounts

👥 Staff Assessment

Meet with all Controller office staff, assess capabilities, identify training needs

📊 Systems Inventory

Document current financial systems, reporting tools, audit software in use

§1603 Account Books

🤝 Board Introductions

Attend first meetings of all 5 boards as ex officio member

§1501 Salary Board

Q1 Milestones

Week 1
Sworn In & Office Access

Bond executed per §1607, full system access, meet department heads

Week 2-4
Operational Review

Review all pending claims, active audits, monthly report status

Month 2
First Monthly Report

Issue first monthly financial report per §1604

Month 3
90-Day Assessment

Public report on office status and improvement roadmap

2
Foundation & Quick Wins
Q2 2026 - Q4 2027 (Remainder of Appointed Term)

Establish credibility through immediate improvements. Focus on demonstrating value and leaving a strong foundation for successor.

⚡ Real-Time Dashboard

Deploy budget monitoring dashboard for variance detection - save $500K

§1705 Fiscal Supervision

🔍 Duplicate Detection

Implement AI/ML duplicate payment detection - save $250K

§1730 Pre-Audit Claims

📋 Standardized Reporting

Uniform monthly reports from all 8 row officers - save $150K

§1720 Audit & Settlement

🏛️ Gracedale Audit

Deep dive into $55M nursing home operations, $3M deficit

Year 1 Milestones (2026)

Q2
Dashboard MVP Launch

Basic real-time budget tracking for top 10 cost centers

Q3
First Row Officer Audit Cycle

Complete audit of Treasurer, Recorder of Deeds (highest revenue)

Q4
Annual Report (FY2025)

First ACFR under new Controller per §1605

Year 2 Milestones (2027)

Q1
Contract Review Complete

All contracts >$100K reviewed for competitive pricing - target $2M savings

Q2
Energy Audit Results

Facility energy efficiency report, projected $1.5M annual savings

Q3-Q4
Transition Planning

Document systems, train successor, ensure continuity of improvements

Board Participation Schedule

Controller serves as ex officio member on 5 county boards

Salary Board
Annual salary review (Jan), special meetings as needed. Vote on all county employee compensation.
Retirement Board
Quarterly meetings. Oversee $300M+ pension fund investments, actuarial reviews.
Prison Board
Monthly meetings. Oversight of $42M corrections budget, facility operations.
Board of Elections
Pre-election meetings, certification sessions. Fiscal oversight of election operations.
Tax Assessment Appeals
As scheduled. Review property tax appeals affecting $118M tax base.

2-Year Impact Summary

$4-5M
Projected Savings
8
Row Officers Audited
0%
Tax Increase Required

Built on statutory authority: §1602 (Accounts), §1705 (Fiscal Supervision), §1720 (Audit), §1730 (Pre-Audit), §1608 (Subpoena Power)

Sources: Morning Call | WFMZ | PA State Association of County Controllers | Northampton County