Northampton County Fiscal Affairs Director Jim Hunter approached council's Finance Committee on Feb. 18 with "good news" and "bad news."

The good news is that the county finished 2014 with $28 million in its general fund, more than was thought would be there. The bad news is that $17 million of that sum is needed to fund the 2015 budget, resulting in a rainy day fund of just $11 million. Because the county spends $11.5 million per month, that rainy day fund is too low and will be noted by independent auditors. Moreover, it's a violation of the county's own 2010 ordinance requiring a higher sum held for emergencies.

Council is already planning to build what is sometimes called a stabilization fund, but this deficiency will be noted by independent auditors.Council members, the executive and controller all weighed in with lengthy and confusing explanations of what they thought Hunter meant. None considered the possibility that Hunter may have simply meant what he said.Finance Chair Glenn Geissinger, exasperated, finally threw in the towel. "I'm lost," he admitted. "But that's OK."

Controller Steve Barron provided the ugly news, a long overdue audit of the county's procurement provisions. His conclusion is that they "are unclear, inconsistent, and in some cases, overly restrictive." Ambiguities in the Administrative Code have spawned fact four lawsuits in the past two years recent years regarding how the county's process for goods and services, Barron is obviously correct.

Barron is recommending the formation of a committee to revise the Administrative Code.