HomeMy WebLinkAboutCounty of Dauphin - Public Financial Report
Prepared by the Office of the Controller
JAMES E. MARKEL, ACTING CONTROLLER
County of Dauphin, Pennsylvania
Popular Annual Financial Report
For the Year Ended December 31, 2020
Popular Annual Financial Report 2020
Table of Contents
Photo Credit: The cover image features the historic Fort Hunter
Mansion and is courtesy of the Hershey Harrisburg Regional
Visitors Bureau. The photos on pages 1 & 7 are courtesy of the Hershey Harrisburg Regional
Visitors Bureau.
1
Dauphin County was founded in 1785 with
a population of approximately 18,000. Now,
Dauphin County’s population has grown to
286,401 residents. The County is unique in that it
boasts both energetic towns and countryside
farmlands. The County is perhaps best known for
Pennsylvania’s capital city, Harrisburg, and “The
Sweetest Place on Earth ®,” Hershey. Dauphin
County has much to offer residents and tourists
alike.
Table of Contents ............................................ 1
A Message from the Controller ....................... 2
Awards ............................................................ 3
Meet our Elected Officials .............................. 4
Map of Dauphin County………………………….5
Dauphin County at Work ................................. 6
Dauphin County at a Glance ............................ 7
Introduction to Finances .................................. 8
Revenue & Expenses ....................................... 9
Statement of Net Position ............................... 10
County Funding ............................................ 11
General Fund Expenditures .......................... 12
Entertainment, Arts & Tourism .................. 13-14
Parks & Recreation ........................................ 15
The Year in Review ........................................ 16
#14 Best Place to Live
in Pennsylvania
Hershey
(2018- WalletHub)
#61 Best Places to Live
Greater Harrisburg Area
(April 16, 2019- U.S. News & World Report)
Downtown Hershey
Dauphin County Acting Controller James E. Markel
2
A Message from the Controller
It is with great pleasure that I present to you the 5th annual Dauphin County Popular Annual Financial
Report (PAFR). The PAFR is an informative overview of Dauphin County’s Annual Comprehensive
Financial Report (ACFR) and is intended to allow the reader to easily understand the financial changes
and financial position of Dauphin County. The PAFR includes demographic, economic, and statistical
information about Dauphin County, and highlights why Dauphin County is a great place to live, work
and raise a family.
Dauphin County is a third-class county located in south central Pennsylvania, approximately 100 miles
west of Philadelphia and 200 miles east of Pittsburgh. The County was founded in 1785 by John
Harris, Jr. who named it “Dauphin” to honor the eldest son (Louis Joseph, Dauphin of France) of the
King of France, King Louis XVI, after France came to the aid of the American colonies during the
American Revolution. Today, Dauphin County covers 525 square miles and is home to over 286,000
residents in forty (40) municipalities, including the state capital, Harrisburg. Dauphin County ranks
44th and 14th, respectively, in total area and population among counties within the Commonwealth of
Pennsylvania.
Dauphin County is also a popular tourist destination with attractions such as the Pennsylvania Farm
Show Complex & Expo Center, National Civil War Museum, Hershey Park and Hershey’s Chocolate
World, City Island, Indian Echo Caverns, Hollywood Casino at Penn National Racecourse, ZooAmerica,
Lake Tobias Wildlife Park, the Appalachian Trail, and numerous breweries and vineyards. Education is
valued in Dauphin County, with forty-six colleges and thirty-nine universities located within fifty
miles. Seven colleges and universities, including Dixon University Center, Harrisburg Area Community
College, Harrisburg University of Science and Technology, Penn State Harrisburg, Temple University
Harrisburg, Widener University School of Law, and Penn State College of Medicine, are located within
the County. The top industries in Dauphin County are health care, social services, retail,
accommodation, food services, and public administration. All of this is what makes Dauphin County a
great place to live, work, and enjoy free time. Our hope is that the following pages affirm that belief.
It is a great honor to work alongside the many Dauphin County employees who are doing the good
work of the people with professionalism and integrity. I would like to thank the staff in the
Controller’s office who continue to work for the citizens of Dauphin County by fulfilling the
responsibilities of the Controllers Office and improving the services we provide. My hope is that you
find this report interesting, helpful, and informative.
Sincerely,
James E. Markel
Dauphin County Acting Controller
Popular Annual Financial Report 2020
3
Awards
Popular Annual Financial Report (PAFR)
Government Finance Officers Association of the United
States and Canada (GFOA) has given an Award for
Outstanding Achievement in Popular Annual Financial
Reporting to Dauphin County, Pennsylvania for its
Popular Annual Financial Report for the fiscal year ended
December 31, 2019. The Award for Outstanding
Achievement in Popular Annual Financial Reporting is a
prestigious national award recognizing conformance
with the highest standards for preparation of state and
local government popular reports.
In order to receive an Award for Outstanding
Achievement in Popular Annual Financial Reporting, a
government unit must publish a Popular Annual Financial
Report, whose contents conform to program standards of
creativity, presentation, understandability, and reader
appeal.
An Award for Outstanding Achievement in Popular Annual Financial Reporting is valid
for a period of one year only. Dauphin County, Pennsylvania has received a Popular
Award for the last four consecutive years (fiscal years ended 2016-2019). We believe our
current report continues to conform to the Popular Annual Financial Reporting
requirements, and we are submitting it to GFOA to determine its eligibility for another
Award.
Annual Comprehensive Financial Report (ACFR)
Dauphin County’s Annual Comprehensive Annual Report (ACFR) for the years ended
2018-2019, from which the information of pages 9-11 has been drawn, were awarded the
Certificate of Achievement for Excellence in Financial Reporting by Government Finance
Officers Association of the United States and Canada (GFOA). The Certificate of
Achievement is the highest form of recognition for excellence in state and local
government financial reporting.
In order to be awarded a Certificate of Achievement, a government unit must publish an
easily readable and efficiently organized ACFR, whose contents conform to program
standards. Such a ACFR must satisfy both generally accepted accounting principles and
applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe that our
current ACFR continues to conform to the Certificate of Achievement Program’s
requirements, and we are submitting it to GFOA to determine its eligibility for another
Certificate.
Dauphin County Acting Controller James E. Markel
Board of Commissioners
Meet our Elected Officials*
Jeff Haste
Chairman
Mike Pries
Vice Chairman
George P. Hartwick III
Secretary
Row Officers
Dale Klein
Clerk of Courts
Graham Hetrick
Coroner
James Zugay
Recorder of Deeds
Jean Marfizo King
Register of Wills &
Clerk of Orphans’ Court
Francis T. Chardo
District Attorney
Matt Krupp
Prothonotary
Nicholas Chimienti, Jr.
Sheriff
Janis Creason
Treasurer
4
Timothy L. DeFoor
Controller
*As of December 31, 2020
Popular Annual Financial Report 2020
Map of Dauphin County
5
Dauphin County Acting Controller James E. Markel
Dauphin County at Work
6
See Fraud, Waste
or Abuse?
Report it.
717-780-6888
2020 County Government Performance
85
First-Time
Homebuyer Loans
1,364
Veteran Discount
Cards Issued
to date
1,378
Marriage Licenses
Issued
1,899
Seniors Served
through Farmer’s
Market Program
15,236
Dog Licenses
Issued
13,987
Doe Licenses Issued
140
Adoptions Filed
217,671
Total Police
Dispatch Events
11,467
Total Fire Dispatch
Events
51,587
Total Medical
Dispatch Events
Did you know?
The Treasurer’s
Office has helped
reunite dozens of
dogs with their
owners through its
licensing program.
License your dog today!
www.padoglicense.com
Janis Creason
Population: The graph to the
right shows the population in
Dauphin County as well as
some of Dauphin County’s
adjacent counties for the year
2020. The population of
Dauphin County was 286,401
when last recorded and has
grown 6.8% since the 2010
census.
7
Popular Annual Financial Report 2020
Top 10 Employers
1. State Government
2. Milton S Hershey Medical Center
3. Hershey Entertainment & Resorts Co.
4. The Hershey Company
5. UPMC Pinnacle Hospitals
6. Federal Government
7. United Parcel Service Inc.
8. PHEAA
9. Pennsylvania State University
10. Tyco Electronics Corporation
Employment: The chart to the
left compares the unemployment
rate of Dauphin County to the
rates of both Pennsylvania and
the United States. The
unemployment rates all increased
dramatically as a result of the
Covid-19 pandemic.
Source: The Bureau of Labor Statistics
Median Household Income
$58,916
(census.gov)
#4 Best City
for New College Grads
Harrisburg
(April 29, 2019– realtor.com)
County’s Bond Rating
“AA/Stable Outlook”
Which provides better interest rates, investor appeal, and bond pricing.
As of December 31, 2020
(Standard & Poor’s)
Source: census.gov
A Safe Community
Crime Rate of 15.7
(7 points lower than U.S. Average)
(bestplaces.net)
Dauphin County at a Glance
Dauphin County Acting Controller James E. Markel
Introduction to Finances
In an effort to maximize transparency, the following information represents
our county’s financial position and how our funds are allocated. We anticipate
that you will gain a basic understanding of how your tax dollars are
distributed and where our revenues and expenses come from. It’s critical for
taxpayers to become informed on how government funds are distributed and
the services that rely on their taxes. Contained within the information are
various graphics, which serve to highlight the County’s current performance
compared to historical data. We hope you find the following information
informative and promising as a resident of Dauphin County.
This report serves as a summary of county financial statements and
information, and does not comply with the Generally Accepted Accounting
Principles (GAAP). Only the financial data for the general government is
included in this report. All of the County’s discretely presented component
units are excluded, as well as certain statements and note disclosures
required by GAAP. For complete details and notes to the financial
statements, refer to the 2020 Annual Comprehensive Financial Report
(ACFR), which can be found online here.
8
Revenues: For the year ended
December 31, 2020, the County’s
revenue of 288,161,298 shows a
decrease of about 8.4% from 2019.
Covid-19 restricted travel and
operations creating a reduction in Hotel
taxes and Charges for Services.
Expenditures For the year
ended December 31, 2020, the
County spent $281,834,047. The
expenditures decreased by about
12.5% from 2019 due mainly to
reduced services and staffing caused
by the Covid-19 restrictions.
Where the Money Comes From
Where the Money Goes to
* Restated from prior year report
Popular Annual Financial Report 2020
Revenue & Expenses
Expenses:
General Government $ 16,935,084 $ 16,700,619 18,356,530 $
Judicial 66,653,315 71,356,859 64,336,493
Public Safety 50,692,732 58,083,978 54,948,981
Public Works 3,069,821 2,760,870 2,473,421
Human Services 196,770,582 137,773,178 91,779,149
Cultural & Recreation 16,789,417 18,492,470 9,971,883
Conservation & Development 12,988,612 11,473,611 16,350,192
Interest on Long Term Debt 3,185,232 3,043,211 3,801,099
Bond Issuance Costs 0 185,000 0
Other Programs 913,588 2,268,189 2,419,754
Total Expenditures $ 367,998,383 322,137,985 281,834,047
Revenues: 2018 2019 2020
Charges for Services $ 121,973,455 $ 71,860,662 29,671,364 $
Grants 128,207,236 117,799,755 141,170,793
Real Estate Taxes 103,088,831 105,637,703 106,236,115
Hotel Taxes 12,077,750 12,562,023 6,101,215
In Lieu of Taxes 2,225,269 2,198,474 1,808,584
Other Revenues 5,628,204 4,458,346 3,173,227
Total Revenues $ 373,200,745 314,516,963 288,161,298
Change in Net Position: $ 5,202,362 (7,621,022) 6,327,251
Net Position at beginning of year 42,863,069 48,065,431 40,692,552
Net Position—Ending 48,065,431 40,444,409 47,019,803
This statement of net activities shows the difference between the County’s
revenues and expenses on a full accrual basis. Accrual basis means that
revenues are recorded when earned and expenses are recorded when the
liability is incurred. The net position represents the difference between
revenues and expenses; a positive net position is promising, illustrating a
surplus.
See Page 20 of the Dauphin County ACFR YE 2020 for the Condensed Statement of Activities
9
* *
Dauphin County Acting Controller James E. Markel
Statement of Net Position
2019 2020 Change %
Assets:
Capital Assets $ 106,943,073 $ 118,781,146 11.1
Current and other assets 126,153,886 148,243,867 17.5
Total Assets 233,096,959 267,025,013 14.6
Deferred Outflows of Resources:
Total Deferred Outflow of Resources 23,947,696 26,562,612 10.9
Liabilities:
Long-Term Liabilities 170,720,983 189,302,412 10.9
Other Liabilities 31,141,531 33,527,541 7.7
Total Liabilities 201,862,514 222,829,953 10.4
Deferred Inflows of Resources:
Total Deferred Inflows of Resources 14,737,732 23,737,869 61.1
Net Position:
Net Investment in Capital Assets 42,515,802 59,244,625 39.3
Restricted 32,079,214 43,124,501 34.4
Unrestricted (34,150,607) (55,349,323) 62.1
Total Net Position $ 40,444,409 $ 47,019,803 16.3
This summary represents the County’s financial position by taking the total
resources at year-end versus the amount owed at year-end. It includes both
governmental and business-type activities. These amounts are recorded on
a full accrual basis (see page 9 for explanation).
10
See Page 19 of the Dauphin County ACFR YE 2020 for the Condensed Statement of Net Position
County’s 5-Year Net Position
The County’s net position increase was
primarily due to a reduction in expenses for
2020 caused by the Covid-19 pandemic. Non-
essential departments made a concerted effort
to reduce spending in anticipation of lower
realized revenues. Please see the previous
page for a comparison of Revenue and
Expenses.
Net Position
Popular Annual Financial Report 2020
County Funding
Unassigned General
Fund Balance
The illustration on the left
represents the County’s
Unassigned General Fund
balance. These funds are
available for any purpose. In
2020, the balance ended at
$20,171,437, increasing 40%
from the previous year.
11
County: 21₵ Library: 1₵
Municipal: 15₵ Local School Districts: 63₵
DEBT OBLIGATIONS
Counties utilize bonds to
borrow money that they are
obligated to pay back in the
future. The illustration on the
right shows the County’s
overall debt obligations for the
past five years.
Above: Chart illustrates an average distribution of property tax dollars to county and municipal services
Dauphin County Acting Controller James E. Markel
General Fund Expenditures
12
Function 2020 Budget 2020 Actual Savings/(Over)
General Government $19,520,581 $15,404,930 $4,115,651
Judicial 63,676,653 54,157,291 9,519,362
Public Safety 45,996,079 42,453,105 3,542,974
Human Service 5,108,559 4,142,126 966,433
Culture & Recreation 2,441,241 2,009,740 431,501
Conservation & Development 5,241,121 5,182,831 58,290
Other Financing Departments 18,235,387 60,356,313* (42,120,926)
General
• Budget & Finance
• Commissioners
• Controller
• Data Processing (IT)
• Facilities Maintenance
• Gasoline Center
• Personnel (HR)
• Public Defenders
• Purchasing
• Recorder of Deeds
• Solicitors
• Tax Assessment
• Tax Collectors
• Treasurer
• Veterans’ Affairs
• Voter Registration
Judicial
• Adult Probation
• C.I.D. (Detectives)
• Clerk of Courts
• Coroner
• Cost & Fines
• Court
• Court Reporters
• District Attorney
• District Justices
• Judicial Center
• Juvenile Probation
• Law Library
• Night Court
• Pretrial
• Prothonotary
• Register of Wills
• Sheriff
• Victim Witness
Public Safety
• Emergency Services
• Prison
Culture & Recreation
• Parks
Conservation & Dev.
• Conservation Programs
• Cooperative Extension
• Economic Development
Human Service/Other
• Children & Youth
• Drug and Alcohol
• EMA Communications
• Mental Health (MH/ID)
• Solid Waste
Departments by Function**
**This list is illustrative only, and not all inclusive.
See Pages 181-188 of the Dauphin County ACFR YE 2020 for the Schedule of Departmental Expenditures
* Includes $30,000,000 of bond proceeds transferred to the Capital Projects fund
Popular Annual Financial Report 2020
Entertainment, Tourism & Arts
Chocolate World
See, smell, touch, do, and, of course,
taste all the excitement at Hershey’s
Chocolate World. Admission and the
Hershey’s Chocolate Tour are free for
all guests. Other activities include
Create a Candy Bar, 4D Chocolate
Movie, and Hershey’s Unwrapped.
Chocolate World offers multiple food
and bakery options and a huge
candy and merchandise store.
Gamut Theater
Gamut® Theatre is the combined
company of Popcorn Hat Players
Children’s Theatre and Harrisburg
Shakespeare Company. Each year
Gamut presents approximately 250
performances to 30,000 people.
Moreover, 20,000 students per year
enjoy their theatre school
classes, workshops, and shows.
National Civil War Museum
The Museum incorporates collections
of artifacts, manuscripts, documents,
photographs, and other printed
matter that exceed 24,000 items. The
Museum portrays the struggle as a
timeline, from the issues straining the
nation through the war's conclusion at
Appomattox Court House. Nowhere
can you find a better understanding
of the Civil War.
13
Dauphin County Acting Controller James E. Markel
Entertainment, Tourism & Arts
Fort Hunter Day
Once a year we close Front Street
and get a sense of the area
before automobiles. This annual
autumn festival features tons of
activities for the kids. Children's
crafts and games, pony, hay and
carriage rides, live music, a terrific
craft show, food, and quilt displays
are only a part of this free event!
Lake Tobias Wildlife Park
The park focuses on providing fun
family activities and animal-themed
attractions for residents and central
Pennsylvania visitors to enjoy. The
park features an open-air safari,
petting zoo, and hundreds of animals
to see at exhibits throughout the
park. One of the newest attractions
features giraffes that visitors can
hand-feed.
Ned Smith Center
The Ned Smith Center for Nature &
Art was founded in 1993 and features
twelve miles of trails and offers
public hunting on a portion of its 500
acres. The Ned Smith Center already
plays an active role in education
about nature, art, and conservation
through a year-long series of lectures,
field trips, seminars, and other
special events.
14
Popular Annual Financial Report 2020
15
Need a quiet walk in the woods?
Visit 7 miles of trails in Detweiler Park.
Planning a family reunion?
Rent one of our pavilions.
Looking for an outdoor movie experience? Join us at the Sunset Movie Series.
Detweiler Park
Tavern House, Fort Hunter
Sunset Movie Series
Fort Hunter Park
View from
Fort Hunter Park
Parks & Recreation
Dauphin County Acting Controller James E. Markel
16
The Year in Review
Highlights
No Tax Increase for 16 Consecutive Years
The Dauphin County Commissioners approved a $260 million budget for 2021, which
marks the 16th consecutive year with no tax increase. A $16,106,097 drawdown on fund
balance was necessary to cover the initial expenditure budget. There were no new
positions requested by any County department for the 2021 budget. The approved 2021
budget was $5.4 million or 2.11% greater than the 2020 budget.
Challenges
Covid-19 Health Crisis
As the world experienced the global health crisis of Covid-19 throughout the year 2020,
Dauphin County had to meet special challenges that faced local governments across the
country. Recognizing that the pandemic put many Dauphin County citizens into a financial
crisis as well, the Dauphin County Commissioners allowed residents to pay county real
estate taxes without penalty through the end of the year. Dauphin County also worked to
protect county workers and residents by enacting safety guidelines throughout the
pandemic to ensure county services were available to residents when they were needed
most.
State Mandate for New Voting Machines
In 2020, the County successfully deployed new state-mandated voting machines for the
presidential election. In April 2018, the Pennsylvania Department Of State mandated that
all counties must have voter-verifiable paper record voting systems no later than
December 31, 2019. In October 2019, Governor Wolf signed Act 77, authorizing a $90
million bond to help counties fund the purchase of the new voting systems. The County;
however, did not receive any funds from the Commonwealth resulting in an unexpected
and significant burden on the taxpayers of Dauphin County in the amount of
approximately $2.1 million. The County’s Elections Bureau took on the challenge,
meeting with vendors, taking public comments on potential solutions, and then
implementing the chosen system throughout the County’s 159 precincts. In January 2020,
the County utilized the new voting machines for a special election ahead of the primary
and general elections later that year.
CONTROLLER’S OFFICE
Dauphin County Courthouse
101 Market Street, Room 106
Harrisburg, PA 17101
717-780-6570
Dauphin County Courthouse
101 Market Street, Room 106
Harrisburg, PA 17101
717-780-6570
Dauphin County’s Veteran ID Discount Card Program
Memorial Day Services, Fort Indiantown Gap
Recorder of Deeds Jim Zugay offers a reward
program for those who have bravely served
our country. This Veteran ID discount card
program offers veterans discounts on local
business products and services. To obtain a
Dauphin County Veteran ID Discount Card,
please visit the Dauphin County Recorder of
Deeds Office or one of the veterans’ events
held throughout the County.
Please bring your DD-214, as well as an
official ID, such as a driver's license. We will
record the discharge papers, take a photo,
and provide you with an ID card
immediately. This card will enable you to
receive special discounts at local businesses.
Veterans: Scan this QR Code with
your phone for additional
information about the program and
a complete list of participating
businesses!