435 Hamilton Street  
Allentown, Pa. 18101  
Allentown  
Minutes - Final  
Budget and Finance Committee  
Wednesday, May 10, 2023  
5:30 PM  
City Council Chambers  
Roll Call: Chair Napoli, Hendricks, Gerlach  
15-5861  
Bill 45 Budget and Finance, forwarded favorably  
Amending ยง 5-16 Amendments after adoption. C. Rules and regulations on  
transfers, (3) Intrafund transfers by changing the threshold for Council  
approval of transfers at a public meeting from $5,000 to $10,000.  
Napoli and Hendricks  
Sponsors:  
Attachments: Bill 45 Transfers  
Transfers - Resolutions Report  
Ordinance #15909  
Mr. Santo Napoli stated that the meeting will start with the Monthly Financial  
Report.  
Ms. Bina Patel presented March 2023 Monthly Financial Report. General  
Fund Revenue is three percent stronger from the same period last year.  
She pointed out the overtime for Public Safety.  
Mr. Santo Napoli asked if Ms. Patel has any discussions with the  
departments regarding where they stand so far for guidance. He  
Ms. Bina Patel stated with Chiefs Roca and Agosto and Mehmet were all  
as of quarter 1 they don't see any numbers exceeding the budget amount.  
The Risk Fund, the Solid Waste Fund, and Stormwater Fund revenue and  
expenses are in line with the March expectations. The Golf Fund is five  
percent higher than the same period last year. She shared the investment  
activities. She gave an update on the ARPA reporting. She provided the  
Capital Fund Reporting. For the first time the city has the Capital Fund  
Status Report.  
Mr. Santo Napoli stated that this is where we stand financially. This is a  
good exercise.  
Ms. Bina Patel stated that is the synopsis on the March 2023 financials.  
Mr. Santo Napoli stated any questions from his committee members or the  
public.  
Mr. Glenn Hunsicker stated that he is not prepared because he was away.  
He notices a lot of expenditures and transfers. The city makes a budget  
every year and the last couple of months he sees transfers. It is Council's  
duty to protect these funds. The department is saving money and lattering  
funds and then people give it away. Sell the point of where this money is  
coming from. If COVID -19 was not here, the city would have been in  
straights. He notices that they paid the SEIU Health Plan the first of the  
month and we have to keep that money in the bank. Don't pay before the  
15th.  
Mr. Santo Napoli asked if there were any comments regarding transfers.  
He asked Ms. Patel to elaborate on why there are more transfers over the  
last quarter.  
Ms. Bina Patel stated that the first quarter they did not have as many  
transfers. She stated that they can setup something and go over the  
numbers.  
Mr. Glenn Hunsicker stated who ever does the budgeting. If you want a  
budget and he thought the last time they have a discussion on the budget.  
He thought they would be tighter, but they are looser.  
Mr. Santo Napoli stated that things do change throughout the year. It is  
unexpected. External and internal forces that makes him pivot from time to  
time. He knows Ms. Patel and her department are working hard to keep  
the budget intact as possible. There will be times that they have to pivot.  
Mr. Glenn Hunsicker stated that you shouldn't have to transfer funds. He  
notices it. It is not needed if you do it properly.  
Ms. Bina Patel stated with the transfers it needs to come out of the  
accurate account.  
Mr. Santo Napoli asked if there are any comments from the Controller.  
Mr. Jeffrey Glazier stated that the Finance Director is thrown under the bus.  
Sometimes, and the Garage a perfect example. We have a program and  
we have a rough idea what it is going to cost, but we don't know exactly and  
not exactly sure what account some of that money should be in. He stated  
that he spoke to Mr. Steckel today and they are making a purchase and he  
wants to get it right the first time. There is certainly some of that not only in  
the garage, but in other departments.  
Ms. Jessica Baraket stated about the garage, in the past they would make  
the payment under 46 - Contract Services out to the Contractor and they  
took care of paying whomever they had to pay for it. They did not have  
historical information. It is hard to make that determination.  
Mr. Santo Napoli stated come Budget time, there will be a better baseline  
the second time around. The city will some data to work off of which he  
agrees will be very beneficial. He asked if Ms. Patel had anything else.  
Ms. Bina Patel stated no, unless Council has any questions.  
Mr. Santo Napoli asked if there were any other questions from his  
colleagues.  
Mr. Santo Napoli asked Ms. Patel to give the information on the Bill.  
Ms. Bina Patel stated that this allows for the operations of the city without  
waiting for the Council approval. The Controller's office will always approve  
the transfer. This will not hold up the processing. If the threshold is  
increase to $10,000, the city can proceed further and have the Controller  
review the Budget transfer and bring it to the Council's attention. They will  
be transparent. It allows for the operation to continue without any  
disturbances.  
Mr. Santo Napoli asked if there were any comments from his committee  
members.  
Mr. Glenn Hunsicker asked how many contracts has this affected in the last  
year. Do you have any data?  
Mr. Michael Hanlon stated that there is a list in the file for the last two or  
three years that was put together.  
Ms. Bina Patel stated that it is long. There are 15 pages attached to the  
Bill 45.  
Mr. Glenn Hunsicker asked how many occurrences would this reduce the  
loan on Council or improve your performance on paying a Bill on keeping a  
project running. He asked if they have a number or no.  
Ms. Bina Patel stated that she is checking and adding the Transfers.  
Mr. Santo Napoli asked if there were any comments from his colleagues  
regarding the Transfers. He asked if there were any questions from the  
public or comments from the Controller.  
A motion was made by Daryl Hendricks, seconded by Ce-Ce Gerlach, that this Bill  
be forwarded to the full Council.  
3 - Santo Napoli, Daryl Hendricks and Ce-Ce Gerlach  
Enactment No: 15909  
Yes:  
15-5862  
Bill 46 Budget and Finance, forwarded favorably  
Amending ยง 5-21 Contracts. (1) For the award of contracts or the  
engagement of professional services by adding a 10,000 threshold for  
council approval of professional contracts.  
Hendricks and Napoli  
Sponsors:  
Attachments: Bill 46 Professional Contract Threshold  
Professional Services Resolutions  
Ordinance #15910  
Ms. Bina Patel stated that it is the same concept as Bill 45. This allows  
them to continue the operations without having Council's approval. They  
will transfer and provide all the details to Council. This allows them to  
continue with the projects without having any kind of disturbance in either  
payments or providing the services.  
Mr. Santo Napoli asked if there were any comments from his colleagues.  
He asked does this fall under the same threshold as our Controller. Does  
he review these at $5,000 or $10,000.  
Mr. Jeffrey Glazier stated that he is not part of the Contract Approval  
Process. It is truly for a good reason. If he is a part of the approval  
process, it provides a conflict to audit the Contract later on. There might be  
times that he will weigh in on a contract as it is being approved, but like  
everything else, it is advisory or informational and he does not have a yes  
or no on it.  
Mr. Santo Napoli thanked Mr. Glazier for that explanation. He asked if  
there were any comments from the public.  
Mr. Glenn Hunsicker asked if they know how many contracts will be over  
$10,000 on a yearly basis.  
Ms. Bina Patel stated that she does not have that number, but can get it for  
him.  
Mr. Michael Hanlon stated that the list is in there. It is on the website.  
Mr. Santo Napoli asked if there were any other details.  
Ms. Bina Patel stated that she does not have any further comments, but will  
provide the information.  
A motion was made by Ce-Ce Gerlach, seconded by Daryl Hendricks, that this Bill  
be forwarded to the full Council.  
3 - Santo Napoli, Daryl Hendricks and Ce-Ce Gerlach  
Enactment No: 15910  
Yes:  
15-5878  
Monthly Reports  
Attachments: 03 - March 2023  
BF Committee Remarks for March 2023 Monthly Report UV  
Q1 2023 Capital Project Report  
Discussion: Resolution on Audit  
Mr. Glenn Hunsicker asked about the audit. Is that an internal audit by your  
guys or who? Something came up last year about this.  
Mr. Michael Hanlon stated that there was a Resolution that was passed last  
year asking for a forensic audit. Council amended it to include the  
Controller. The intent was to ask the Controller.  
Mr. Santo Napoli stated that the discussion was about preparedness and  
the capabilities of our Controller and his ability.  
Mr. Jeffrey Glazier stated that intern season is upon us. The intern that will  
be working on this project will start next week. One of the things that he  
needs Council to do is to sit down and meet with him, Jacqui and the intern  
one afternoon next week so you can communicate to the Controller's office  
exactly what your concerns are or what they want them to look for. At the  
end of the day, it will yield a much better result. He is going to start next  
week. Basically, what the process is for what we are going to do is a  
Process Flow. What is the process for in this case awarding overtime in  
the Fire Department. They are going to look at a variety of sources. They  
are going to look at the Collective Bargaining Agreement. They are going  
to look at Internal Department Guidelines. Theya re going to look at  
Ordinances. They will look into the PPM to see if there is anything there.  
They are going to establish what that process and procedure is. They are  
going to ask questions of all the stakeholders, whether they be  
management, Council, the employees, so they have a thorough  
understanding of what that process is. Then what they are going to do is to  
pull some data samples and use those data samples to text that process.  
They may find problems, they may not. They may raise questions. They  
find glitches and things all the time that need to be address. Sometimes it  
is information flow. That is basically what the audit looks like. They  
establish the process and audit against it and test what actually happens  
against the process and that is the result. They do it all manual. The  
Controller's office can pull reports. As Council knows, they will present the  
Process Flor and the Audit will come out a week or two later. Mr. Glazier  
stated to Mr. Hendricks and Mr. Hanlon that they can work tomorrow or  
Friday to set up a date for next week when they can meet. The sooner they  
can meet, the sooner that this person can do a good job on the audit. If  
Council still has questions after that, he will do his best to address them.  
They aim to have the Process Flow presented to Council. Generally, they  
present to the Finance Committee by the second or third week of August  
and the Audit Report will follow shortly thereafter. The intern will spend his  
first three or four weeks working on the Process Flow and understanding  
what the process is once again by looking at the sources that he  
mentioned. Once they know what the process is then they will pull data  
samples to see whether they conform or not.  
Mr. Santo Napoli asked if there were any questions from his colleagues.  
He stated if there is a portion that he can't complete, they can hand over  
your results for someone to finish. If there is a part of it that cannot be  
completed internally.  
Mr. Jeffrey Glazier stated that assuming that the department is cooperating.  
He has every indication and every expectation that the departments in this  
instance have the capability and the intent and desire to cooperate. The  
Controller's office should be able to do this within the timeframe that he just  
laid out for them.  
Mr. Glenn Hunsicker asked if it will be in parallel or sequence based on the  
priority. Which one will be first?  
Mr. Jeffrey Glazier stated that the Process Flow has to be done first  
because you have to establish a process to audit against.  
Mr. Santo Napoli asked if there were any comments from the public.  
Audit Resolution  
15-5879  
Attachments: Resolution #30605  
Adjournment: 5:56 PM