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Budget Commission Approves Geauga Public Health 

Fund Balance Adjustments and Cash Transfers 

Budget Commission Meeting – December 1, 2025

Meeting Details: The Geauga County Budget Commission met in Regular Session on Monday, December 1, 2025 at 10:00 am in the Auditor's Conference Room, 215 Main Street, Chardon, Ohio. The meeting was in person with a virtual attendance option via MS Teams. To attend Budget Commission meetings virtually via MS Teams, email an invitation request to Pam McMahan at PMcMahan@geauga.oh.gov.  

Meeting Attendance: Prosecutor Jim Flaiz, Treasurer Chris Hitchcock, and Auditor Chuck Walder.

Staff Attendance: Deputy Auditors Kristen Sinatra and Tina Kloski, Chief Operations Officer Pam McMahan, ADP (Automatic Data Processing) Chief Deputy Administrator Frank Antenucci, and Assistant Prosecuting Attorney Kristen Rine (virtual).

County Staff: Geauga Public Health Finance Director Katie Taylor and Budget and Geauga County Finance Manager Adrian Gorton (virtual).

Members of the Public: Geauga Maple Leaf Reporter Ann Wishart and this LWV Geauga Observer (virtual).

The meeting was called to order at 10:03 am.

Minutes: Minutes for the Regular Meeting on November 17, 2025 were approved and are available here. 

The following Revenue Certificates were approved:

Reviewer Note: An explanation of the different types of funds in revenue certifications can be found

here.

• Chardon Local Schools - Amendment #3 - $57,670,448.87 in the general fund, $6,556,213.20 in special revenue funds, $451,477.43 in debt service funds, $5,578,279.03 in capital project funds, $9,275,200.22 in internal service funds, and $115,642.98 in fiduciary funds for a total of $79,647,261.73.

Chardon Schools’ amendment reflected increases in special revenue funds ($298,702.97), capital project funds ($1,299,300.63), and fiduciary funds ($20,000.00).

• Bainbridge Township - Amendment #9 - $4,301,900.37 in the general fund, $20,607,505.50 in special revenue funds, $1,843,788.74 in debt service funds, $5,144,224.59 in capital project funds, and $539.79 in fiduciary funds for a total of $31,897,958.99.

Ms. Sinatra explained that this amendment would “roll back a few things” because UAN (Uniform Accounting Network) would not allow Bainbridge’s "fiduciary move with those small funds” to take place until 2026 begins. Observer Note: See the November 3, 2025 Budget Commission LWVG Observer Report to see Bainbridge’s previous amendment that is partially being undone by this action. Bainbridge’s amendment results in decreases in the cemetery special revenue fund (-$2,272.83) and in fiduciary funds (-$1,732.20).

• Geauga County - Amendment #15 - $69,339,402.59 in the general fund, $126,792,701.84 in special revenue funds, $5,172,649.58 in debt service funds, $1,143,702.06 in special assessment funds, $30,382,129.09 in capital project funds, $17,591,880.89 in enterprise funds, $1,759,600.37 in internal service funds, and $4,706,706.85 in fiduciary funds for a total of $256,888,773.27.

Geauga County’s amendment reflected decreases in the Mental Health Capital Reserve Fund (-$663,399.67) and in the County Sewer Improvements and McFarland Waste Water Treatment Plant Upgrades enterprise funds (-$34,663,163.24). Mr. Walder asked why the Mental Health Capital Reserve Fund was decreasing, and Mr. Gorton explained that they hadn’t received revenue that was originally budgeted for this fund. Mr. Flaiz asked if the McFarland fund decrease reflects what the county has paid out for this project, and Mr. Gorton clarified that the funding agency opted to pay the vendor directly, so that revenue was never received by the County. Observer Note: Mr. Gorton did not specify the funding agency. The main sources of funding for the McFarland upgrades are a Water Pollution Control Loan (see the February 27, 2025 Board of County Commissioners Observer Report for details), federal funding secured by Congressman Dave Joyce, and ARPA (American Rescue Plan Act) funds (see the January 4, 2024 Board of County Commissioners Observer Report for more information).  He noted that this would not affect the $5 million in ARPA (American Rescue Plan Act) funding that the county has set aside for the McFarland project. 

Other Business: 

• Geauga Public Health (GPH) 2024 Fund Balance Adjustments and 2025 Cash Transfers

Observer Note: GPH requested numerous fund balance adjustments that were tabled at the September 29, 2025 Budget Commission Meeting. At the November 3, 2025 Budget Commission Meeting, Ms. Sinatra explained that first GPH needed to get its supplemental appropriations approved by the Budget Commission, which occurred at the November 17, 2025 Budget Commission Meeting.

The following 2024 fund balance adjustments were submitted by GPH:

Grand Total of 2024 Fund Balance Adjustments to be transferred to Fund 6002 (General Fund): $300,374.53

The following 2025 cash transfers were submitted by GPH:

Grand Total of 2025 Cash Transfers to be transferred to Fund 6002 (General Fund): $280,849.49

Adding together the fund balance adjustments and cash transfers, the total transfer amount to Fund 6002 (General Fund) is $581,224.02.

Ms. Sinatra stated that getting the fund balance adjustments and cash transfers ready for Budget Commission approval was a collaboration of effort between Auditor’s Office staff and GPH staff. Mr. Walder asked for confirmation that the fund balance adjustments and cash transfers were all moving money into the General Fund in order to pay Lake County. Ms. Taylor said this was the case, and this was necessary to clean up these already established encumbrances. She added that, going forward, Lake County will be paid out of each individual fund associated with the bill in question. Mr. Hitchcock asked if the cash transfers would finish off what is needed for 2025, and Ms. Taylor responded that the submitted transfers only cover January through April 2025. Mr. Walder observed that there would be “more clean up” to do next year, and Ms. Taylor agreed, saying “we'll have to do this (fund balance adjustments and cash transfers) again.” Ms. Taylor said that GPH is checking with legal to see if it can make payments to Lake County on a quarterly basis, noting that how often payments are required is unclear in the agreement between the two entities. Mr. Walder thought it would be a good idea for both parties to come to an understanding about how often payment is required and opined that “I'm happy for anything, other than what it was before, it was a year and a half later.” 

The Budget Commission unanimously voted to approve the GPH 2024 Fund Balance Adjustments and 2025 Cash Transfers.

• GPH 2026 Budget

Ms. Sinatra said that they had received an email from GPH Administrator Adam Litke regarding the GPH 2026 budget. Observer Note: See the LWVG Observer Report on the November 19, 2025 GPH Meeting for details. She said they need to look and see if the 2026 GPH financial information is in New World yet. Observer Note: New World Financial Management System is the County’s fiscal management software program. Ms. Sinatra said that they will work with GPH in order to get them a revenue certificate with appropriations not exceeding revenue. Mr. Walder stressed that the GPH information in New World must reflect what was approved by the Budget Commission because the 2026 budget cannot be changed until January 1, 2026. 

• 2027 Cardinal Local Schools Budget Hearing Date

New Cardinal Treasurer Dan Wilson requested that Cardinal’s 2027 Budget Hearing be moved to February 18, 2026 (the first day of the School Budget Hearings) due to a conflict on Cardinal’s originally scheduled date (February 19, 2026, which is the second day of the School Budget Hearings). The Budget Commission unanimously approved moving Cardinal’s Budget Hearing to February 18, 2026.

• Introduction of Tina Kloski  

Mr. Walder introduced everyone to Deputy Auditor Tina Kloski, who will be joining the Budget Commission staff to replace Tammy Most, who has left the department to take a position in the Bainbridge Township Fiscal Office. 

Public Comment:

This observer asked for clarification on the spelling of Ms. Kloski’s last name and also requested a copy of all materials from the meeting, which were received via email on December 1, 2025.   

The meeting was adjourned at 10:22 am.

Next Meeting: The next Budget Commission meeting will be a Regular Meeting on Monday, December 15, 2025 at 10:00 am in the Auditor's Conference Room, 215 Main Street, Chardon, Ohio. Virtual attendance for all Budget Commission meetings is available via Microsoft Teams by emailing an invitation request to Ms. McMahan at PMcMahan@geauga.oh.gov.  

Observer: Sarah McGlone

Editor: Gail Roussey

Reviewer: Carol Benton

Submitted: December 2, 2025

The League of Women Voters of Geauga is a 501(c)(3) nonpartisan political organization that encourages informed and active participation in government, works to increase understanding of major public policy issues, and influences public policy through education and advocacy. They do not support or oppose individual candidates or parties. Learn more about the LWVG at www.lwvgeauga.org.