The Northampton County Council heard public comment and extensive member debate on an ordinance to raise the county's minimum fund-balance stabilization requirement to 10 percent. The ordinance, described in the public notice as an amendment to Northampton County Ordinance No. 526-210 (GASB 54 fund-balance policy), was introduced by council sponsors at a prior meeting and the public hearing was opened at the Nov. 20 session.

Tara Zrinsky, Northampton County controller, testified that inflating the minimum fund balance to 10 percent amounted to an "unfunded mandate" that could burden future administrations and fail to meet statutory obligations for court-ordered programs and retirement-fund contributions. "Instituting a policy that you acknowledge cannot be met this year does nothing but create an unfunded mandate," Zrinsky said.

Council members questioned the ordinance's timing and scope. One member moved to amend the proposal to lower the minimum from 10 percent to 7 percent; the amendment was seconded and the council took a recorded vote on the amendment, which failed (the amendment was defeated by a council roll call earlier in the meeting). Another proposed amendment to delay the ordinance's effective date to Jan. 1, 2028, died for lack of a second.

After further discussion the council called the roll for a recorded vote on the ordinance. Individual ‘‘Yes’’ and ‘‘No’’ responses were read into the record; the transcript includes the full readout of member votes but does not include a separate line in the record immediately stating the final adoption language. Council debate focused on balancing a desire to preserve a stabilization fund for emergencies against concerns that an abrupt or unfunded increase would hamper future budgets.

The council scheduled other budget-related hearings and several members suggested incremental approaches or partnering with administration and the incoming executive to phase changes.

The council did not announce additional procedural steps on the ordinance in the Nov. 20 transcript; the ordinance remains part of the public record and related budget hearings are scheduled for Dec. 4, 2025.