Budget Commission Approves 2027 Budgets of Most Entities; Budget Hearings of
Bainbridge, Chester, Hambden, Russell and Geauga County Reconvening September 14
Budget Commission Hearings – August 17, 18 & 25, 2026
Meeting Details: The Geauga County Budget Commission met in Special Sessions on Monday, August 17
and Tuesday, August 18, 2026, starting both days at 9:00 am in the Auditor's Appraisal Conference Room, 231 Main Street, Chardon, Ohio. It also met in Special Session on Tuesday, August 25 at 1:00 pm in the same location. These meetings were in person with a virtual 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: Treasurer Chris Hitchcock, Auditor Chuck Walder, and Prosecutor Jim Flaiz attended all 2027 Budget Hearings except where noted. Observer Note: Occasionally one or more members left the meeting and this will be noted.
Staff Attendance: Deputy Auditors Tina Kloski and Jennifer Hess, and Chief Operating Officer Pam McMahan attended all 2027 Budget Hearings.
Observer Note: Further attendance details are available below. Those who attended multiple hearings on a given day are listed in a group at the start of that day’s section. Those who attended only individual hearings are identified at the start of that hearing’s section. Of note, attendees were not identified on the record during the hearings. Due to this, it is possible that some meeting attendees will not be identified in this report. If those who attended were known, their names are included. If not, any information that was made available is listed; the sign-in sheet for each meeting was provided to LWVG via email on August 26, 2025.
Minutes: Information and minutes from these public hearings will be posted on the Budget Commission website after approval.
Observer Note: At the beginning of each hearing, figures were read by the staff. These figures are from the Hearing Worksheet form GCA-002 and will be available in the minutes for each hearing once the minutes are approved and posted. Only information from funds receiving taxpayer generated revenue, such as the General Fund, Road & Bridge, Fire, Police, Park, Permanent Improvement or Bond, are included.
August 17, 2026
Observer Note: In the original hearing schedule for August 17, there was to be a morning session (9:00-12:15) and an afternoon session commencing at 1:15 after a lunch break. However, because the morning session ran over, there was no break between the sessions.
The morning session of Budget Hearings was called to order at 9:00 am. Present were Treasurer Chris Hitchcock, Auditor Chuck Walder, Prosecutor Jim Flaiz, Deputy Auditors Tina Kloski and Jennifer Hess, and Auditor’s Office Chief Operating Officer Pam McMahan. Other attendees included County Budget and Finance Manager Adrian Gorton (virtually in the morning and in person for the County’s budget hearing in the afternoon), ADP Chief Deputy Administrator Frank Antenucci, ADP Staff Member Akshay Raikar, Auditor’s Office Senior Government Advisor Natalie Ray, Assistant Prosecuting Attorney Kristen Rine (virtual), Auditor’s Office Chief Compliance Officer & Administrator Kate Jacob (virtual), and Assistant County Administrator Mark Jimison (virtual). Members of the public present in person were Geauga Times Courier reporter Anastasia Nicholas and Cleveland.com reporter Molly Walsh; member of the public Glenn Knific, Geauga County Auditor candidate Joe Deboth, and one other person attended virtually. LWV Geauga Observer Sarah McGlone attended virtually for all hearings except Geauga County’s, which was attended virtually by LWV Geauga Observer Gail Roussey. Attendees representing each individual entity will be noted below.
Thompson Township – Trustee Joe Cindric and Fiscal Officer Cindy Lausin attended.
Thompson Township’s budget includes the following estimates:
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Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $115,446.10
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Estimated General Fund Revenue: $186,831.80
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Estimated General Fund Expenses: $204,638.00
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Estimated 12/31/27 General Fund Cash Balance: $ 97,639.90
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Estimated 1/1/2027 Unencumbered Road & Bridge Fund Cash Balance: $ 90,048.98
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Estimated Road & Bridge Fund Revenue: $318,128.00
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Estimated Road & Bridge Fund Expenses: $347,365.00
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Estimated 12/31/27 Road & Bridge Fund Cash Balance: $ 60,811.98
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Estimated 1/1/2027 Unencumbered Fire Fund Cash Balance: $ 93,297.14
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Estimated Fire Fund Revenue: $377,507.00
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Estimated Fire Fund Expenses: $382,681.00
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Estimated 12/31/27 Fire Fund Cash Balance: $ 88,123.14
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Estimated 1/1/2027 Unencumbered Police Fund Cash Balance: $ 48,208.35
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Estimated Police Fund Revenue: $114,488.00
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Estimated Police Fund Expenses: $109,070.30
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Estimated 12/31/27 Police Fund Cash Balance: $ 53,626.05
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Estimated 1/1/2027 Unencumbered Fire Reserve Fund Cash Balance: $250,000.00
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Estimated Fire Reserve Fund Revenue: $ 50,000.00
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Estimated Fire Reserve Fund Expenses: $ 0.00
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Estimated 12/31/27 Fire Reserve Fund Cash Balance: $300,000.00
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Estimated 1/1/2027 Unencumbered Police Reserve Fund Cash Balance: $ 0.00
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Estimated Police Reserve Fund Revenue: $ 0.00
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Estimated Police Reserve Fund Expenses: $ 0.00
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Estimated 12/31/27 Police Reserve Fund Cash Balance: $ 0.00
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Estimated 1/1/2027 Unencumbered Road Reserve Fund Cash Balance: $ 0.00
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Estimated Road Reserve Fund Revenue: $ 0.00
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Estimated Road Reserve Fund Expenses: $ 0.00
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Estimated 12/31/27 Road Reserve Fund Cash Balance: $ 0.00
Thompson Township’s total millage of 15 mills is made up of the following:
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1.5 inside (unvoted) mills for the General Fund
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1.2 inside mills for the Road and Bridge Fund
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3.35 outside (voted) mills for the Road and Bridge Fund
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5.95 outside mills for the Fire Fund
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3.0 outside mills for the Police Fund
Thompson has a 2.35 Mill Road and Bridge Levy up for renewal on the November 2026 ballot.
Observer Note: Fund millages reported in this document may be an aggregate of multiple levies within a category. For example, Thompson’s 5.95 mills for the Fire Fund reported above is the sum of the millage it receives from three fire levies: the 1984 1.70 mill Fire Levy, the 2017 1.75 mill Fire & EMS Levy, and the 2023 2.50 mill Fire & EMS Levy. Only millage that an entity is guaranteed to have in 2027 is considered during the Budget Hearings. Millage for levies that are on the November 2026 ballot is not considered by the Budget Commission because it is not certain whether or not voters will approve those levies. The only exception to this is levies that are put on the ballot a year before they expire. In that case, the levy's millage is considered because it will be received by the entity in 2027 regardless of the election outcome since the levy doesn't expire for another year.
Key discussion points:
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There is a $140.56 transfer out in the general fund that Mr. Walder said “doesn’t go anywhere.” The Auditor’s Office must correct this issue before Thompson’s budget can be formally certified.
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Cash carryovers were described by Mr. Walder as “in the upper end of the sweet spot” (typically 30-40%), but Mr. Hitchcock thought they were too high. Observer Note: All carryover percentages in this document were listed on slides presented by Mr. Walder during the Budget Hearings. He calculated carryover percentage as cash available at the end of the year divided by 2027 operations and maintenance (“O&M”) expenses. O&M expenses are those required to “sustain life,” meaning they are essential for entity functioning, such as paying personnel. Thompson’s cash carryovers were as follows:
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The Budget Commission encouraged Thompson to have and maintain reserve funds, including possibly a general fund reserve. It was noted that reserve studies should be conducted to determine how much should be in each reserve fund rather than “winging it.” Mr. Walder suggested that the Thompson trustees consider rescinding its resolution to save a total of $500,000 in the fire reserve fund and reestablishing it for $1 million, which is closer to the amount that the fire truck they are saving for will cost.
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Ms. Lausin agreed to communicate with the staff regarding where the $140.56 general fund transfer out should go.
Budget approved pending correction, with Mr. Hitchcock voting no
Observer Note: Thompson’s corrected budget was approved when the Budget Hearings were resumed on August 25. See that section of this report for more information.
Thompson Park District – Fiscal Officer Cindy Lausin attended.
Thompson Park District’s budget includes the following estimates:
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Estimated 1/1/2027 Unencumbered Cash Balance: $163,121.00
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Estimated Revenue: $ 26,482.28
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Estimated Expenses: $ 30,000.00
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Estimated 12/31/27 Cash Balance: $159,603.28
Thompson Park District receives no millage and has no levies on the ballot.
Key discussion points:
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Mr. Walder noted that carryover was at 530% but wasn’t concerned since Thompson Park District only has about $159,000 and is “not a huge tax collecting agent.”
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Mr. Flaiz said Thompson Park District operates “extremely responsibly.”
Budget Approved Unanimously
Bainbridge Township - Trustee Jeff Markley, Fiscal Officer Matt Domonkos, Fire Chief Lou Ann Metz, Fire Department Lt. James Riley, Police Chief Jon Bokovitz, Fiscal Office Staff members Tammy Most and Kat Scarl, Service Director Alex Hansel, and Service Department Staff member Mike Mariola attended.
Bainbridge Township’s budget includes the following estimates:
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Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $ 957,614.55
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Estimated General Fund Revenue: $2,117,415.49
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Estimated General Fund Expenses: $2,494,569.00
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Estimated 12/31/27 General Fund Cash Balance: $ 580,461.04
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Estimated 1/1/2027 Unencumbered Road & Bridge Fund Cash Balance: $1,076,048.48
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Estimated Road & Bridge Fund Revenue: $5,035,925.86
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Estimated Road & Bridge Fund Expenses: $5,385,950.00
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Estimated 12/31/27 Road & Bridge Fund Cash Balance: $ 726,024.34
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Estimated 1/1/2027 Unencumbered Fire Fund Cash Balance: $1,403,407.14
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Estimated Fire Fund Revenue: $4,847,153.00
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Estimated Fire Fund Expenses: $5,295,750.00
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Estimated 12/31/27 Fire Fund Cash Balance: $ 954,810.14
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Estimated 1/1/2027 Unencumbered Police Fund Cash Balance: $ 366,938.34
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Estimated Police Fund Revenue: $4,228,782.00
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Estimated Police Fund Expenses: $4,096,200.00
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Estimated 12/31/27 Police Fund Cash Balance: $ 499,520.34
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Estimated 1/1/2027 Unencumbered GF Reserve Fund Cash Balance: $ 213,825.53
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Estimated GF Reserve Fund Revenue: $ 100,000.00
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Estimated GF Reserve Fund Expenses: $ 0.00
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Estimated 12/31/27 GF Reserve Fund Cash Balance: $ 313,825.53
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Estimated 1/1/2027 Unencumbered Road Reserve Fund Cash Balance: $ 165,000.00
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Estimated Road Reserve Fund Revenue: $ 250,000.00
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Estimated Road Reserve Fund Expenses: $ 100,000.00
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Estimated 12/31/27 Road Reserve Fund Cash Balance: $ 315,000.00
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Estimated 1/1/2027 Unencumbered Police Reserve Fund Cash Balance: $ 491,867.90
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Estimated Police Reserve Fund Revenue: $ 0.00
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Estimated Police Reserve Fund Expenses: $ 100,000.00
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Estimated 12/31/27 Police Reserve Fund Cash Balance: $ 391,867.90
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Estimated 1/1/2027 Unencumbered Fire Reserve Fund Cash Balance: $ 550,000.00
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Estimated Fire Reserve Fund Revenue: $ 500,000.00
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Estimated Fire Reserve Fund Expenses: $ 0.00
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Estimated 12/31/27 Fire Reserve Fund Cash Balance: $1,050,000.00
Bainbridge Township’s total millage of 31.55 mills is made up of the following:
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1.3 inside (unvoted) mills for the General Fund
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1.7 inside mills for the Road and Bridge Fund
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6.20 outside (voted) mills for the Road and Bridge Fund
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10.1 outside mills for the Fire Fund
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12.25 outside mills for the Police Fund
Bainbridge has a 3.0 Mill Additional Police Levy on the November 2026 ballot.
Key discussion points:
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Mr. Walder said that Bainbridge has four funds (#4951-4954, which are fiduciary funds) it is “basically dissolving,” but the transfers out of these funds (amounting to about $2,000) are “going nowhere” in the budget. He indicated that this must be cleaned up “before we can act” and asked Bainbridge to reach out to the staff and tell them where those funds are being transferred to.
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Mr. Walder indicated that Bainbridge overstated tax revenue in the general fund (by $22,013) and the road and bridge fund (by $19,331); both of these must be officially corrected. Mr. Walder said he did “a rough adjustment” (unofficial correction) in order to determine Bainbridge’s carryover. Observer Note: Mr. Walder made such rough adjustments in calculating carryover when there were issues with reported revenues and expenses throughout the Budget Hearings.
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Bainbridge’s cash carryovers were acceptable to Mr. Walder, though he noted police carryover was low. The carryovers are as follows:
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Another identified revenue issue was that Bainbridge predicted a large decrease in general fund earnings on investments in 2026 and 2027 amounting to a reduction of over $500,000 between the two years. Mr. Walder noted that some of the investment interest goes to certain service department funds (permissive, gas, MVL), and those funds are not showing corresponding reductions. He stated that “those two things can't be true at the same time.”
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Mr. Walder said that Bainbridge did not provide him with a reserve study for the general fund reserve fund, which he found problematic because “I can't test the general fund reserve because I don't have a study to point to it. So I'm kind of in the dark on that.” He also indicated that Bainbridge is overfunding its fire capital reserve fund because the reserve study indicated that $486,328 should be put into it each year but has put in $500,000 in 2026 and plans to again in 2027.
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Another concern mentioned by Mr. Walder was that Bainbridge has numerous instances of paying for items out of operating funds that were specifically mentioned as being what reserve funds were established to save for. For example, he stated “I show in the road and bridge fund you have like $961,000 of capital purchases that I can find in your reserve study. I matched them up. You're getting a truck… there's a couple of other things. I found the elements in your reserve study, so I think you're spending it out of the wrong fund.” Similarly, he identified $250,000 in general fund reserve redundant capital expenditures, $759,642 in fire reserve fund redundant capital expenditures, and $335,000 in police reserve fund redundant capital expenditures. Mr. Walder explained that reserve funds are not considered cash carryover generally, but “it could become cash carryover if you redundantly spend.”
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Mr. Walder indicated that, of the 16 townships in Geauga, 11 of them have “technical issues preventing us from doing certificates. I've never had that in eight years, but I've also never seen, I think 40% of the fiscals are turning over, and so this is what happens, right? You have the shakeup and things fall through the cracks. So we need to fix that and clean it up.”
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Mr. Hitchcock opined that Bainbridge has too much money in its general fund and said that it has a history of underestimating how much money will be left in it at the end of the year across previous budget cycles. For example, in 2025 Bainbridge predicted having $1 million left at the end of the year, but actually had $1.9 million. Mr. Hitchcock said “that’s horrible budgeting. It behooves you to do a lot better for your community.”
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Mr. Flaiz expressed concern about reserve funds in general: “I have historically not been a big fan of reserve funds because I think it's a legal way for entities to play a bit of a shell game with the taxpayers.” He indicated that if Bainbridge continues to pay for things with operating money that should have been paid for by reserves he might vote for levy reductions in the future. He said “for example, that $760,000 in fire operating money that should have been spent from the fire reserve, I would reduce your fire levy by $760,000.”
Public Comment (solicited for this hearing as well as the previous ones because the Budget Commission forgot to ask for it during the earlier hearings):
County resident Glenn Knific thanked the Budget Commission for its transparency, due diligence and for providing taxpayer engagement. He said he “would far prefer a five year cycle approach versus an annual requirement to go before the taxpayers.” Mr. Walder responded that the Budget Commission is obligated to consider one year forward looking budgets by statute.
The Budget Commission took the following actions:
Observer Note: Bainbridge’s budget was discussed when the Budget Hearings were resumed on August 25 and was ultimately tabled again. See that section of this report for more information.
Troy Township – Trustee Eric Mathews and Fiscal Officer Jane Grudowski attended.
Troy Township’s budget includes the following estimates:
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Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $ 33,415.68
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Estimated General Fund Revenue: $273,540.11
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Estimated General Fund Expenses: $227,820.00
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Estimated 12/31/27 General Fund Cash Balance: $ 79,135.79
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Estimated 1/1/2027 Unencumbered Road & Bridge Fund Cash Balance: $ 54,380.90
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Estimated Road & Bridge Fund Revenue: $289,111.00
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Estimated Road & Bridge Fund Expenses: $276,000.00
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Estimated 12/31/27 Road & Bridge Fund Cash Balance: $ 67,491.90
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Estimated 1/1/2027 Unencumbered Fire Fund Cash Balance: $372,060.16
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Estimated Fire Fund Revenue: $558,701.00
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Estimated Fire Fund Expenses: $577,000.00
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Estimated 12/31/27 Fire Fund Cash Balance: $353,761.16
Troy Township’s total millage of 15.4 mills is made up of the following:
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2.0 inside (unvoted) mills for the General Fund
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1.0 inside mills for the Road and Bridge Fund
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5.0 outside (voted) mills for the Road and Bridge Fund
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7.4 outside mills for the Fire Fund
Troy has no levies on the November 2026 ballot.
Key discussion points:
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Mr. Flaiz said Troy’s fire chief had resigned and he’d heard that perhaps Troy’s Fire Department would take on Parkman or Hiram’s Fire Department might take on Troy. He asked for clarification on what was going on with the Troy Fire Department. Ms. Grudowski said there have not been any official meetings on this matter. Mr. Mathews said there have been discussions about helping each other out with things like equipment purchases but combining departments has not been discussed. He said there has been some thought about joining a fire district in the future. Mr. Flaiz pointed out the fire is a big portion of Troy’s budget. Ms. Grudowski said they will be getting a new engine soon and they are looking at used options.
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Mr. Walder said Troy’s general fund revenue was overstated by $3,200, road and bridge revenue was understated by $32,000, and fire department revenue was understated by $51,700. He stated that the Auditor’s Office staff will have to fix these revenue issues before the Budget Commission could certify Troy’s budget.
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Troy’s cash general fund and road funds carryovers were ok with Mr. Walder, but he noted fire carryover was too high. The carryovers are as follows:
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Mr. Walder recommended Troy consider a fire reserve fund.
Budget tabled pending revenue correction
Observer Note: Troy’s corrected budget was approved when the Budget Hearings were resumed on August 25. See that section of this report for more information.
Chardon Township – Trustee Michael Brown and Fiscal Officer Edward Slusarski attended.
Chardon Township’s budget includes the following estimates:
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Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $ 510,349.20
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Estimated General Fund Revenue: $ 596,593.96
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Estimated General Fund Expenses: $ 744,126.00
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Estimated 12/31/27 General Fund Cash Balance: $ 362,817.16
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Estimated 1/1/2027 Unencumbered Road & Bridge Fund Cash Balance: $ 310,376.55
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Estimated Road & Bridge Fund Revenue: $1,480,041.00
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Estimated Road & Bridge Fund Expenses: $1,520,350.00
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Estimated 12/31/27 Road & Bridge Fund Cash Balance: $ 270,067.55
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Estimated 1/1/2027 Unencumbered Fire Fund Cash Balance: $ 60,280.94
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Estimated Fire Fund Revenue: $ 639,826.00
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Estimated Fire Fund Expenses: $ 660,000.00
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Estimated 12/31/27 Fire Fund Cash Balance: $ 40,106.94
Chardon Township’s total millage of 11.45 mills is made up of the following:
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1.3 inside (unvoted) mills for the General Fund
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1.4 inside mills for the Road and Bridge Fund
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5.0 outside (voted) mills for the Road and Bridge Fund
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3.75 outside mills for the Fire Fund
Chardon Township has a 3.0 mill Fire and EMS renewal & increase levy on the November 2026 ballot.
Key discussion points:
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Chardon Township has a three year contract with the Chardon Fire Department, which is a private company covering Chardon City, Chardon Township and Claridon Township. Chardon Township pays $74,000 per month to the Chardon Fire Department. The rationale behind the renewal and increase on the Fire and EMS levy is to allow the township to stop supplementing the fire fund from the general fund.
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Mr. Walder noted that Chardon Township’s general fund augments several other funds, including cemetery, parks and recreation, road and bridge, and fire. The total amount of augmentation is about $541,000, which explains Chardon Township’s high cash carryover in the general fund (see below).
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Mr. Walder said there were a few technical errors in the budget, which he explained were “some math things we got to clean up.” The general fund revenue was overstated by about $35,000, and road and bridge revenue was overstated by almost $75,000.
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Chardon Township’s carryovers are as follows:
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Mr. Walder advised that “whatever contract services you deploy, whether it's fire or whether it's any other contract services, please get a check and balance built into that contract that affords you the ability of seeing what's behind the curtain. You need to see what their revenues are, what their expenditures are and where they're spending their money and what they're reserving.” Mr. Hitchcock suggested looking at tax returns to find out how much cash the fire department has on hand.
Public Comment (solicited for this hearing as well as any of the previous ones because the Budget Commission forgot to ask for it): None offered
Budget tabled pending revenue correction
Observer Note: Chardon Township’s corrected budget was approved when the Budget Hearings were resumed on August 25. See that section of this report for more information.
Burton Township - Trustees Dan Whiting and Ken Burnett and Fiscal Officer Katie O’Neill attended.
Burton Township’s budget includes the following estimates:
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Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $291,651.62
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Estimated General Fund Revenue: $343,756.69
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Estimated General Fund Expenses: $434,450.00
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Estimated 12/31/27 General Fund Cash Balance: $200,958.31
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Estimated 1/1/2027 Unencumbered Road & Bridge Fund Cash Balance: $188,085.90
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Estimated Road & Bridge Fund Revenue: $530,878.00
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Estimated Road & Bridge Fund Expenses: $598,150.00
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Estimated 12/31/27 Road & Bridge Fund Cash Balance: $120,813.90
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Estimated 1/1/2027 Unencumbered Fire Fund Cash Balance: $ 97,691.94
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Estimated Fire Fund Revenue: $190,219.00
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Estimated Fire Fund Expenses: $282,400.00
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Estimated 12/31/27 Fire Fund Cash Balance: $ 5,510.94
Burton Township’s total millage of 10.35 mills is made up of the following:
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2.0 inside (unvoted) mills for the General Fund
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1.0 inside mills for the Road and Bridge Fund
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4.1 outside (voted) mills for the Road and Bridge Fund
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3.25 outside mills for the Fire Fund
Burton Township has a 1.31 Mill Fire and EMS Renewal with Increase Levy on the November 2026 ballot.
Key discussion points:
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Mr. Hitchcock praised Ms. O’Neill’s work on the budget and she should train other fiscal officers. Mr. Flaiz praised her as well and said Burton Township’s budget was “outstanding.”
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Mr. Walder called the budget “clean as a whistle,” and his only suggestions were to consider creating a reserve fund for buildings and to have financial oversight/checks and balances for the private fire company’s finances in order “to protect the taxpayers' money.”
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Burton Township’s carryover percentages are as follows:
Public Comment: None offered
Budget Approved Unanimously
Montville Township – Trustee Jim Marsic, Fiscal Officer Karen Hawkins, and Fire Chief Ron Jonovich attended.
Montville Township’s budget includes the following estimates:
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Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $144,309.01
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Estimated General Fund Revenue: $221,473.73
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Estimated General Fund Expenses: $287,574.00
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Estimated 12/31/27 General Fund Cash Balance: $ 78,208.74
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Estimated 1/1/2027 Unencumbered Road & Bridge Fund Cash Balance: $ 71,699.08
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Estimated Road & Bridge Fund Revenue: $160,296.00
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Estimated Road & Bridge Fund Expenses: $203,320.00
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Estimated 12/31/27 Road & Bridge Fund Cash Balance: $ 28,675.08
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Estimated 1/1/2027 Unencumbered Fire Fund Cash Balance: $ 82,218.96
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Estimated Fire Fund Revenue: $249,509.00
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Estimated Fire Fund Expenses: $299,058.00
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Estimated 12/31/27 Fire Fund Cash Balance: $ 32,669.96
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Estimated 1/1/2027 Unencumbered GF Reserve Fund Cash Balance: $120,000.00
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Estimated GF Reserve Fund Revenue: $ 40,000.00
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Estimated GF Reserve Fund Expenses: $ 0.00
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Estimated 12/31/27 GF Reserve Fund Cash Balance: $160,000.00
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Estimated 1/1/2027 Unencumbered Road Reserve Fund Cash Balance: $198,000.00
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Estimated Road Reserve Fund Revenue: $ 0.00
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Estimated Road Reserve Fund Expenses: $ 0.00
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Estimated 12/31/27 Road Reserve Fund Cash Balance: $198,000.00
Montville Township’s total millage of 9.9 mills is made up of the following:
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1.7 inside (unvoted) mills for the General Fund
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1.3 inside mills for the Road and Bridge Fund
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1.0 outside (voted) mills for the Road and Bridge Fund
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5.9 outside mills for the Fire Fund
Montville Township has a 2.0 mill Fire and EMS renewal levy and a 1.50 mill additional Road and Bridge levy on the November 2026 ballot.
Key discussion points:
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Mr. Walder said the general fund revenue was overstated by $12.88, road and bridge revenue was overstated by $30, and fire revenue was understated by $8,109. These revenue numbers will have to be corrected by the staff before Montville’s budget can be certified by the Budget Commission.
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Mr. Walder recommended Montville have its reserve studies done independently rather than internally. He also suggested that they consider a fire equipment reserve fund to save for its engines that will need replacement.
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Montville Township’s carryover percentages are as follows:
Public Comment: None offered
Budget unanimously approved pending revenue correction
Observer Note: Montville’s corrected budget was approved when the Budget Hearings were resumed on August 25. See that section of this report for more information.
Claridon Township – Trustee Jonathan Tiber and Fiscal Officer Stacey Brindo attended.
Claridon Township’s budget includes the following estimates:
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Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $656,699.20
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Estimated General Fund Revenue: $398,074.05
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Estimated General Fund Expenses: $884,865.50
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Estimated 12/31/27 General Fund Cash Balance: $169,907.75
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Estimated 1/1/2027 Unencumbered Road & Bridge Fund Cash Balance: $ 25,701.54
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Estimated Road & Bridge Fund Revenue: $810,704.00
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Estimated Road & Bridge Fund Expenses: $804,875.00
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Estimated 12/31/26 Road & Bridge Fund Cash Balance: $ 31,530.54
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Estimated 1/1/2027 Unencumbered Fire Fund Cash Balance: $190,977.92
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Estimated Fire Fund Revenue: $507,662.00
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Estimated Fire Fund Expenses: $512,400.43
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Estimated 12/31/27 Fire Fund Cash Balance: $186,239.49
Claridon Township’s total millage of 11.45 mills is made up of the following:
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2.5 inside (unvoted) mills for the General Fund
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0.5 inside mills for the Road and Bridge Fund
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2.4 outside (voted) mills for the Road and Bridge Fund
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6.05 outside mills for the Fire Fund
Claridon has no levies on the November 2026 ballot.
Key discussion points:
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Mr. Walder noted that Aquilla Village had a lighting district (for streetlights) and said that if Claridon wants to continue it now that Aquilla is a part of Claridon, the deadline to do so is the second Tuesday of September. He said he cannot assess for lighting district funds after September 2027 unless Claridon informs him that they want to continue the district. Mr. Tiber said he has been going back and forth on this issue.
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Claridon’s general fund revenue was overstated by $5,324.90, and the fire fund revenue was overstated by $25,459. The road and bridge fund revenue was understated by $804. These revenue errors must be corrected by the staff in order for the Budget Commission to certify Claridon’s budget.
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Claridon Township’s carryover percentages are as follows:
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General fund: 48% (down from 196% last year)
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Road funds combined (MVL (Motor Vehicle License)/Gas (gas tax)/Road & Bridge (levy)/Permissive (local government distributions)): 9% (down from 159% last year)
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Fire/Ambulance/EMS funds: 36%
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Mr. Walder urged Claridon to consider a general fund reserve fund for buildings.
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Mr. Tiber said that they are in the process of disposing of Aquilla Village Hall now. Mr. Walder cautioned that this will need to be kept in mind during next year’s Budget Hearings as the sale of this building will result in additional revenue.
-
Mr. Walder counseled Claridon to have financial oversight/checks and balances for the private fire company finances. Mr. Flaiz noted that Claridon is covered by two private fire companies: Chardon Fire Department and Burton Fire Department. He said that Claridon should be looking at the tax returns and bank accounts of both fire companies.
-
Mr. Hitchcock was concerned about the general fund, saying that Claridon may have the most money percentage-wise in the general fund among the county’s entities. He said it was enough to operate for more than 2.5 years without getting any additional tax money, and he went on to say “this is hoarding, and that's wrong.” Mr. Tiber said they viewed the general fund as a “parent fund” and there are many road and bridge projects coming up. Mr. Walder said he was “a little more lenient” about the amount of money in the general fund because of the infusion of money that occurred when Aquilla was absorbed, which was about $160,000 in 2025. Mr. Flaiz noted that general fund carryover was “significantly trending in the right direction” at 48% compared to 196% last year.
Public Comment: Chagrin Valley Times reporter Anastasia Nicholas asked who Aquilla Village Hall was being sold to. Mr. Tiber said it was being sold to Geauga Cleaning and Organizing.
Budget approved pending correction, with Mr. Hitchcock voting no
Observer Note: Claridon’s corrected budget was approved when the Budget Hearings were resumed on August 25. See that section of this report for more information.
Parkman Township - Trustee Joyce Peters and Fiscal Officer Denise Villers attended.
Parkman Township’s budget includes the following estimates:
-
Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $331,714.02
-
Estimated General Fund Revenue: $355,843.15
-
Estimated General Fund Expenses: $543,745.20
-
Estimated 12/31/27 General Fund Cash Balance: $143,811.97
-
Estimated 1/1/2027 Unencumbered Road & Bridge Fund Cash Balance: $159,707.19
-
Estimated Road & Bridge Fund Revenue: $448,448.00
-
Estimated Road & Bridge Fund Expenses: $477,038.00
-
Estimated 12/31/27 Road & Bridge Fund Cash Balance: $131,117.19
-
Estimated 1/1/2027 Unencumbered Fire Fund Cash Balance: $227,834.81
-
Estimated Fire Fund Revenue: $242,664.00
-
Estimated Fire Fund Expenses: $342,320.00
-
Estimated 12/31/27 Fire Fund Cash Balance: $128,178.81
Parkman Township’s total millage of 10.8 mills is made up of the following:
-
1.7 inside (unvoted) mills for the General Fund
-
1.3 inside mills for the Road and Bridge Fund
-
4.4 outside (voted) mills for the Road and Bridge Fund
-
3.4 outside mills for the Fire Fund
Parkman Township has no levies on the November 2026 ballot.
Key discussion points:
-
Mr. Walder said that Parkman’s general fund revenue was overstated by $40,000, and the fire fund revenue was overstated by $5,000. The road and bridge fund revenue was understated by $804. These errors must be corrected by the staff in order for the Budget Commission to certify Parkman’s budget.
-
Parkman Township’s carryover percentages are as follows:
-
Mr. Walder urged Parkman to have financial oversight/checks and balances when they create a contract with their future private fire/ambulance company. Mr. Hitchcock said they should require the fire company to provide its tax information on IRS Form 990 and also should consider holding a public hearing to review the contract once they have it.
-
Mr. Hitchcock opined that Parkman has had too much money in its general fund for 13 of the last 15 years and counseled them: “If you have more than 30 or 40% in excess cash, give it back to the people, or spend it on something that trustees have deemed of a critical nature.” Parkman plans to spend more general fund money on roads in the future. There are also numerous repairs needed at the Parkman Community House. Mr. Walder said Parkman should consider creating a general fund reserve fund.
Public Comment: None offered
Budget approved by Mr. Walder and Mr. Hitchcock pending revenue correction
Observer Note: Mr. Flaiz was out of the room when this vote was taken. Parkman’s corrected budget was approved when the Budget Hearings were resumed on August 25. See that section of this report for more information.
Chester Township - Trustees Brandon Davis, Ken Radtke and Craig Richter and Fiscal Officer Patricia Jarrett attended. Before the hearing began, a Chester Township Trustees Meeting was called to order. Observer Note: Mr. Flaiz was out of the room when this hearing began but returned before the vote was taken.
Chester Township’s budget includes the following estimates:
-
Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $ 969,942.74
-
Estimated General Fund Revenue: $2,067,878.22
-
Estimated General Fund Expenses: $2,739,084.00
-
Estimated 12/31/27 General Fund Cash Balance: $ 298,736.96
-
Estimated 1/1/2027 Unencumbered Road & Bridge Fund Cash Balance: $ 178,844.33
-
Estimated Road & Bridge Fund Revenue: $2,607,103.00
-
Estimated Road & Bridge Fund Expenses: $2,743,408.00
-
Estimated 12/31/27 Road & Bridge Fund Cash Balance: $ 42,539.33
-
Estimated 1/1/2027 Unencumbered Police Fund Cash Balance: $ 653,597.18
-
Estimated Police Fund Revenue: $2,868,766.00
-
Estimated Police Fund Expenses: $3,159,639.00
-
Estimated 12/31/27 Police Fund Cash Balance: $ 362,724.18
-
Estimated 1/1/2027 Unencumbered Fire Fund Cash Balance: $1,144,521.58
-
Estimated Fire Fund Revenue: $2,234,424.00
-
Estimated Fire Fund Expenses: $2,812,300.00
-
Estimated 12/31/27 Fire Fund Cash Balance: $ 566,645.58
-
Estimated 1/1/2027 Unencumbered GF Reserve Fund Cash Balance: $ 0.00
-
Estimated GF Reserve Fund Revenue: $ 52,626.00
-
Estimated GF Reserve Fund Expenses: $ 52,626.00
-
Estimated 12/31/27 GF Reserve Fund Cash Balance: $ 0.00
-
Estimated 1/1/2027 Unencumbered Road Reserve Fund Cash Balance: $ 186,787.09
-
Estimated Road Reserve Fund Revenue: $ 138,208.00
-
Estimated Road Reserve Fund Expenses: $ 0.00
-
Estimated 12/31/27 Road Reserve Fund Cash Balance: $ 324,995.09
-
Estimated 1/1/2027 Unencumbered Police Reserve Fund Cash Balance: $ 0.00
-
Estimated Police Reserve Fund Revenue: $ 43,489.00
-
Estimated Police Reserve Fund Expenses: $ 43,489.00
-
Estimated 12/31/27 Police Reserve Fund Cash Balance: $ 0.00
-
Estimated 1/1/2027 Unencumbered Fire Reserve Fund Cash Balance: $ 31,494.15
-
Estimated Fire Reserve Fund Revenue: $ 50,000.00
-
Estimated Fire Reserve Fund Expenses: $ 0.00
-
Estimated 12/31/27 Fire Reserve Fund Cash Balance: $ 81,494.15
Chester Township’s total millage of 23.22 mills is made up of the following:
-
3.0 inside (unvoted) mills for the General Fund
-
5.0 outside (voted) mills for the Road and Bridge Fund
-
8.97 outside mills for the Police Fund
-
6.25 outside mills for the Fire Fund
Chester Township has a 2.0 mill additional Road and Bridge levy on the November 2026 ballot.
Key discussion points:
-
Chester Township has its own fire department.
-
Mr. Hitchcock expressed concern that Chester has the third largest amount of cash among Geauga’s townships and said that all of Chester’s cash balances are a bit high.
-
Chester plans to build a new road garage and is hoping to start next year. There are also repairs needed at the mechanics’ garage. Some of these expenses will be paid for by a pending $3.7 million federal grant, but Chester will have to pay for anything above that amount. If it can afford it, Chester also plans to contribute to a new police building.
-
Mr. Walder pointed out that 2026 and 2027 transfers in and out don’t balance: there are shortages in the police fund in both years and in the general fund in 2026 amounting to over $250,000 in total. These issues must be fixed by the staff in order for the Budget Commission to certify Chester’s budget.
-
Mr. Walder had carryover percentages for Chester’s funds, but he noted that “these numbers are all meaningless” due to the transfers in and out not matching and will have to be calculated again once the corrections are made. Therefore, the carryover percentages will not be listed in this report to avoid reporting misinformation.
-
Mr. Walder said that Chester has a “very unique” capital reserves process: “your reserve study includes most things that all other townships do. It included vehicles, included the buildings, included, you know, assets of significant value greater than a certain amount that you establish. But then, when you passed the resolution to accept it, you excluded a bunch of things.” Ms. Jarrett noted that equipment was excluded. Mr. Walder said by doing this “you're not protecting yourself from a piece of equipment that goes down unexpectedly - that's my worry.” He was also concerned that the police reserve fund has a $0 balance. He said he understood that they are thinking about a new police building so this is somewhat understandable, but in the meantime the police reserve fund would be helpful should they need to replace a cruiser.
Public Comment: None offered
Budget approved pending correction of cash balances/transfers in and out, with Mr. Flaiz voting no
Observer Note: The Budget Commission staff ran out of time to correct Chester’s transfers in time for the August 25 meeting. Therefore, Chester’s budget will be considered again at a Special Budget Commission meeting on September 14 at 10:00 am. This is possible because the State Tax Commissioner extended the deadlines for the budgeting process this year. More information on this is available in the section on the August 25 hearings below.
Hambden Township – Trustee Keith McClintock and Fiscal Officer Mike Romans attended.
Hambden Township’s budget includes the following estimates:
-
Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $418,992.33
-
Estimated General Fund Revenue: $523,862.81
-
Estimated General Fund Expenses: $660,965.36
-
Estimated 12/31/27 General Fund Cash Balance: $281,889.78
-
Estimated 1/1/2027 Unencumbered Road & Bridge Fund Cash Balance: $522,300.97
-
Estimated Road & Bridge Fund Revenue: $652,525.00
-
Estimated Road & Bridge Fund Expenses: $501,937.60
-
Estimated 12/31/27 Road & Bridge Fund Cash Balance: $672,888.37
-
Estimated 1/1/2027 Unencumbered Fire Fund Cash Balance: $354,621.60
-
Estimated Fire Fund Revenue: $892,935.00
-
Estimated Fire Fund Expenses: $985,852.30
-
Estimated 12/31/27 Fire Fund Cash Balance: $261,704.30
-
Estimated 1/1/2027 Unencumbered Park Fund Cash Balance: $ 14,407.62
-
Estimated Park Fund Revenue: $ 34,070.00
-
Estimated Park Fund Expenses: $ 37,247.93
-
Estimated 12/31/27 Park Fund Cash Balance: $ 11,229.69
-
Estimated 1/1/2027 Unencumbered Permanent Improvement Fund Cash Balance: $135,873.84
-
Estimated Permanent Improvement Fund Revenue: $ 0.00
-
Estimated Permanent Improvement Fund Expenses: $ 0.00
-
Estimated 12/31/27 Permanent Improvement Fund Cash Balance: $135,873.84
-
Estimated 1/1/2027 Unencumbered Facility Enhancement Fund Cash Balance: $ 25,368.00
-
Estimated Facility Enhancement Fund Revenue: $ 0.00
-
Estimated Facility Enhancement Fund Expenses: $ 0.00
-
Estimated 12/31/27 Facility Enhancement Fund Cash Balance: $ 25,368.00
Hamben Township’s total millage of 11.05 mills is made up of the following:
-
1.3 inside (unvoted) mills for the General Fund
-
0.5 outside (voted) mills for the General Fund
-
1.7 inside mills for the Road and Bridge Fund
-
1.8 outside mills for the Road and Bridge Fund
-
5.5 outside mills for the Fire Fund
-
0.25 outside mills for the Park Fund
Hambden Township has a 0.5 mill current expenses levy up for renewal on the November 2026 ballot.
Key discussion points:
-
Mr. Hitchcock asked if Hambden created a $600,000 general fund reserve fund that was supposed to be done last year. Hambden has a resolution creating it being looked at by their APA (Assistant Prosecuting Attorney) currently, so this is in process. They are considering a road improvement reserve fund as well.
-
Mr. Walder noted that Hambden only has two line items in the road and bridge portion of the budget: highways salary and highways other. It was determined that the other category refers to paving costs, projected at just over $420,000. Mr. Walder noted that it was clear in the budget that this was a capital expense. He excludes capital expenses when he calculates an entity’s O&M (operations and maintenance expenses), and this O&M calculation is what he bases carryover percentages on. He said that he excludes capital expenses like paving from the O&M because “you don't need to pave a road to survive. You could defer a road, but you can't defer a person you're paying for.” Therefore, the carryover percentage he calculated for Hambden’s road and bridge funding is inaccurate (and therefore will not be provided in this report). Mr. Walder also noted that the budget shows fire equipment being purchased from the permissive fund, which is not permitted and must be fixed. Observer Note: Permissive funds receive revenue from the permissive tax, which is levied by counties, municipalities, and/or townships on vehicle registrations. Its use is limited to road and bridge work. More information is available here.
-
Mr. Walder said that Hambden’s fire fund revenue was understated by $140,579 which must be corrected by the staff in order for the Budget Commission to certify the budget.
-
Hambden Township’s carryover percentages are as follows:
-
The Budget Commissioners asked for clarification on what the use of the 4301 capital fund (with a balance just over $135,000) was. After some uncertainty about the matter, Mr. Romans determined that it was for buying things like plows and mowers. Mr. Romans said the ballot language for this said it was for road improvement and maintenance, and Mr. Flaiz said if it is levy money they need to be sure to use it for that specific purpose. Mr. Walder said that fund 4301 is an equivalent to a road and bridge fund and he will add it in to his road funds combined calculations. A 2026 resolution indicated this fund’s revenue is being redirected to the road and bridge fund starting in 2027, and the 4301 fund will be wound down.
-
Mr. Walder also asked about the use of the 4902 capital enhancement reserve fund (balance = $25,368). Mr. Romans said it was for improvements to the fire department grounds and building. The Budget Commissioners were surprised at this since Hambden doesn’t own the fire department building. Mr. Romans said other things being saved for by this reserve include repaving the town hall parking lot and work on the salt shed. It is possible that this fund is a general fund capital reserve fund, but it is not certain because Mr. Walder was unable to locate the materials establishing this fund. Mr. Romans said it went through the process in recent years. The staff was tasked with looking into this.
-
Mr. Walder encouraged Hambden to have financial oversight/checks and balances for all contracted services, especially the fire department.
-
Mr. Flaiz opined that the road and bridge carryover was too high. He moved to suspend collection of the 0.8 mill road levy that collects just over $113,000 at 100% collection for 2027 because Hambden hasn’t established a need for it. Mr. Romans said they are working on creating a road improvement reserve fund, but Mr. Flaiz countered that it wasn’t included in the submitted budget. The Budget Commissioners unanimously voted to suspend the 0.8 mill road levy for 2027. This means Hambden’s revenue will be reduced and the tax rate will change. These changes, along with the revenue correction and sorting out of the reserve fund issues, must be completed before the Budget Commission can certify Hambden's budget.
Public Comment: Reporter Molly Walsh of cleveland.com said that by contract the fire department was required to provide certain documents to the township but it did not do so. She asked why Hambden didn’t enforce that part of the contract and why they continued to contract with the fire department despite this. Mr. Romans agreed that they didn’t receive the documents so he used the contract amount in his budget. Ms. Walsh asked if the township ever reached out to the fire department to ask about the missing documents. Mr. Romans said no because he had the contract amount which was what he needed to do his portion of appropriating money for the fire department. Mr. McClintock said the trustees communicate with the fire chief twice a month regarding fire services and expenditures. Ms. Walsh continued to ask why there wasn’t a push to get the information/documents from the fire department. Mr. McClintock said it was an oversight. Ms. Walsh asked who specifically failed to provide oversight. Mr. McClintock said each Hambden trustee bears some of that burden. Observer Note: Recently the former Treasurer and Assistant Chief of Hambden’s Fire Department was indicted for charges related to his alleged embezzlement of $1.6 million from the department. More information is available here. Ms. Walsh’s questions pertain to how the embezzlement was able to occur unnoticed.
Budget tabled
Observer Note: Hambden’s budget was discussed and ultimately tabled again when the Budget Hearings were resumed on August 25. See that section of this report for more information.
Munson Township - Trustee Andy Bushman and Fiscal Officer Todd Ray attended.
Munson Township’s budget includes the following estimates:
-
Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $ 219,401.38
-
Estimated General Fund Revenue: $1,299,136.27
-
Estimated General Fund Expenses: $1,384,146.00
-
Estimated 12/31/27 General Fund Cash Balance: $ 134,391.65
-
Estimated 1/1/2027 Unencumbered Road & Bridge Fund Cash Balance: $ 127,114.88
-
Estimated Road & Bridge Fund Revenue: $1,176,599.00
-
Estimated Road & Bridge Fund Expenses: $1,167,700.00
-
Estimated 12/31/27 Road & Bridge Fund Cash Balance: $ 136,013.88
-
Estimated 1/1/2027 Unencumbered Fire Fund Cash Balance: $ 0.00
-
Estimated Fire Fund Revenue: $1,990,963.00
-
Estimated Fire Fund Expenses: $1,990,962.00
-
Estimated 12/31/27 Fire Fund Cash Balance: $ 1.00
Munson Township’s total millage of 14.2 mills is made up of the following:
-
3.0 inside (unvoted) mills for the General Fund
-
3.7 outside (voted) mills for the Road and Bridge Fund
-
7.5 outside mills for the Fire Fund
Munson Township has a 0.75 mill Road & Bridge renewal levy on the November 2026 ballot.
Key discussion points:
-
Munson’s capital road equipment reserve fund (4901) and capital road improvement reserve fund (4902) each have $2,000 in them. Mr. Walder said he didn’t have a reserve study for fund 4901. Mr. Bushman said it was in progress. Mr. Walder was ok with this since there is only $2,000 in the reserve fund and asked for a copy of the reserve study once it is completed.
-
Mr. Walder urged Munson to have financial oversight/checks and balances for all contracted services, particularly the fire department.
-
Mr. Flaiz asked how much cash Munson’s fire department has on hand. Mr. Bushman said it was roughly $700,000. Mr. Flaiz said the department’s 2024 tax return indicated that it had over $900,000 and asked “don’t you think they’re charging you too much?” Mr. Bushman disagreed and noted that a capital reserve fund with about $260,000 is included in that amount, and it will be used to get a new ambulance soon. Mr. Bushman said the fire department provides the township with financial reports quarterly. Mr. Flaiz said he was concerned that Munson gives all of its fire levy money to the fire department each year but they aren’t spending it all based on the 2024 tax return. Mr. Bushman estimated the fire department’s expenditures this year to be at $1.6 million and the rest of the levy is in “basically a capital reserve account.” Mr. Flaiz said next year he would expect the township to submit the financial information from the fire department, and he said he would examine how much it costs the fire department to operate and how much cash they have. He said that if the difference between the two amounts is too much, he would vote to reduce the fire levy collection.
-
Mr. Flaiz suggested that Munson consider having its own fire department rather than a private company. Mr. Hitchcock thought that was a good idea. Mr. Bushman said it would cost the township $300,000-400,000 more to do that. Mr. Flaiz countered that Bainbridge started saving money when it established its own fire department.
Public Comment: None offered
Budget Approved, with Mr. Flaiz voting no
West Geauga Recreation District (WGRD) – Trustee Greg Poe attended.
West Geauga Recreation District’s budget includes the following estimates:
-
Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $20,133.00
-
Estimated General Fund Revenue: $92,571.00
-
Estimated General Fund Expenses: $97,890.00
-
Estimated 12/31/27 General Fund Cash Balance: $14,814.00
WGRD has 0.2 outside mills for the General Fund. They have no levies on the November 2026 ballot.
Key discussion points:
-
Mr. Walder said WGRD had a “clean” budget with the least expense to the taxpayers possible. Mr. Flaiz agreed and said “nobody does a better job.”
-
WGRD’s general fund carryover is at 15%, and its capital fund carryover is at 34%.
Budget Unanimously Approved
Newbury Township - Trustee Greg Tropf and Fiscal Officer Lindsay Pollock attended.
Newbury Township’s budget includes the following estimates:
-
Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $ 690,406.40
-
Estimated General Fund Revenue: $ 666,977.82
-
Estimated General Fund Expenses: $ 935,366.00
-
Estimated 12/31/27 General Fund Cash Balance: $ 422,018.22
-
Estimated 1/1/2027 Unencumbered Road & Bridge Fund Cash Balance: $ 130,416.23
-
Estimated Road & Bridge Fund Revenue: $ 407,649.00
-
Estimated Road & Bridge Fund Expenses: $ 361,513.00
-
Estimated 12/31/27 Road & Bridge Fund Cash Balance: $ 176,552.23
-
Estimated 1/1/2027 Unencumbered Fire Fund Cash Balance: $ 88,882.67
-
Estimated Fire Fund Revenue: $1,580,137.00
-
Estimated Fire Fund Expenses: $1,372,000.00
-
Estimated 12/31/27 Fire Fund Cash Balance: $ 297,019.67
-
Estimated 1/1/2027 Unencumbered Road Improvement Cash Balance: $ 283,304.68
-
Estimated Road Improvement Fund Revenue: $ 716,272.00
-
Estimated Road Improvement Fund Expenses: $ 722,266.00
-
Estimated 12/31/27 Road Improvement Fund Cash Balance: $ 277,310.68
-
Estimated 1/1/2027 Unencumbered Debt Fund Cash Balance: $ 4,145.93
-
Estimated Debt Fund Revenue: $ 140,000.00
-
Estimated Debt Fund Expenses: $ 137,302.00
-
Estimated 12/31/27 Debt Fund Cash Balance: $ 6,843.93
-
Estimated 1/1/2027 Unencumbered Road Reserve Fund Cash Balance: $ 529,975.85
-
Estimated Road Reserve Fund Revenue: $ 10,000.00
-
Estimated Road Reserve Fund Expenses: $ 0.00
-
Estimated 12/31/27 Road Reserve Fund Cash Balance: $ 539,975.85
-
Estimated 1/1/2027 Unencumbered Park Reserve Fund Cash Balance: $ 93,394.27
-
Estimated Park Reserve Fund Revenue: $ 2,500.00
-
Estimated Park Reserve Fund Expenses: $ 0.00
-
Estimated 12/31/27 Park Reserve Fund Cash Balance: $ 95,894.27
-
Estimated 1/1/2027 Unencumbered Vehicle Reserve Fund Cash Balance: $ 3,049.66
-
Estimated Vehicle Reserve Fund Revenue: $ 0.00
-
Estimated Vehicle Reserve Fund Expenses: $ 0.00
-
Estimated 12/31/27 Vehicle Reserve Fund Cash Balance: $ 3,049.66
Newbury Township’s total millage of 14.0 mills is made up of the following:
-
1.4 inside (unvoted) mills for the General Fund
-
1.6 inside (unvoted) mills for the Road and Bridge Fund
-
3.9 outside mills for the Road and Bridge Fund
-
7.1 outside mills for the Fire Fund
Newbury Township has no levies on the November 2026 ballot.
Key discussion points:
-
Mr. Flaiz asked about the financial information Newbury’s private fire company provides the township with. Mr. Tropf said they get updates every three months. Mr. Flaiz said that the fire company had a cash balance of over $2.3 million on its 2024 tax return, which he said was “outrageous.” He warned that he wants to see the fire department’s financial information next year and he will vote to reduce the fire levy if the excess continues. Mr. Tropf said after 2024 the fire company spent over $800,000 on a pumper; Mr. Flaiz countered that they still had too much money even factoring that in. Mr. Tropf also said they have requested an audit of the fire department at their expense, which Mr. Flaiz said was smart. Mr. Walder suggested that the township get the fire department’s financial information directly from the bank.
-
Mr. Hitchcock pointed out that Newbury’s 2025 general fund actual ending cash balance was 400% higher than the estimated ending cash balance. He said that indicates that there is money that could be transferred to other departments or given back to taxpayers.
-
There was discussion about Newbury creating a reserve fund for the town hall. It was determined that this cannot be done until the trustees decide whether they want to build a new town hall or renovate the existing building because the specific purpose of the reserve fund must be known in order to establish it.
-
Mr. Walder identified a transfer out from the general fund that was overstated by $37,350. This must be corrected before the Budget Commission can certify Newbury’s budget.
-
Ms. Pollock is moving out of the county and will be leaving as Fiscal Officer. They are looking for a replacement, and Ms. Pollock will continue to serve as Deputy Fiscal Officer.
-
Though not discussed, a slide was displayed showing Newbury’s carryover percentages as follows:
Public Comment: None offered
Budget Approved Unanimously pending correction
Observer Note: Newbury’s corrected budget was approved when the Budget Hearings were resumed on August 25. See that section of this report for more information.
Huntsburg Township - Fiscal Officer Michele Saunders attended.
Huntsburg Township’s budget includes the following estimates:
-
Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $175,107.28
-
Estimated General Fund Revenue: $397,725.74
-
Estimated General Fund Expenses: $515,250.00
-
Estimated 12/31/27 General Fund Cash Balance: $ 57,583.02
-
Estimated 1/1/2027 Unencumbered Road & Bridge Fund Cash Balance: $ 45,811.58
-
Estimated Road & Bridge Fund Revenue: $762,904.00
-
Estimated Road & Bridge Fund Expenses: $787,000.00
-
Estimated 12/31/27 Road & Bridge Fund Cash Balance: $ 21,715.58
-
Estimated 1/1/2027 Unencumbered Fire Fund Cash Balance: $ 41,437.05
-
Estimated Fire Fund Revenue: $171,107.00
-
Estimated Fire Fund Expenses: $172,000.00
-
Estimated 12/31/27 Fire Fund Cash Balance: $ 40,544.05
Huntsburg Township’s total millage of 12.0 mills is made up of the following:
-
1.7 inside (unvoted) mills for the General Fund
-
1.3 inside (unvoted) mills for the Road and Bridge Fund
-
7.5 outside mills for the Road and Bridge Fund
-
1.5 outside mills for the Fire Fund
Huntsburg has a 3.00 mill Continuing Fire and EMS Levy and a 3.00 mill Road and Bridge Renewal levy on the November 2026 ballot.
Key discussion points:
-
Mr. Walder said Huntsburg should have financial oversight/checks and balances for all contracted services, including whatever vendor they choose for Ambulance/EMS services. He said this means vetting expenditures, revenue, and cash balances. Some vendor possibilities mentioned were East Geauga Fire District, Middlefield, and Parkman, but it has not been decided.
Public Comment: Auburn Trustee P.J. Cavanagh asked if East Geauga Fire was a taxing authority. Mr. Walder said it’s a political subdivision and they can put levies on. Observer Note: More information about East Geauga Fire is available in the section on their August 18 Budget Hearing below.
Budget Approved Unanimously
Middlefield Township - Fiscal Officer Mary Ann Pierce and Township Trustee Paul Porter attended.
Middlefield Township’s budget includes the following estimates:
-
Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $ 70,026.96
-
Estimated General Fund Revenue: $275,085.71
-
Estimated General Fund Expenses: $259,775.00
-
Estimated 12/31/27 General Fund Cash Balance: $ 85,337.67
-
Estimated 1/1/2027 Unencumbered Road & Bridge Fund Cash Balance: $712,856.34
-
Estimated Road & Bridge Fund Revenue: $195,525.00
-
Estimated Road & Bridge Fund Expenses: $607,876.53
-
Estimated 12/31/27 Road & Bridge Fund Cash Balance: $300,504.81
-
Estimated 1/1/2027 Unencumbered Ambulance Fund Cash Balance: $213,934.84
-
Estimated AmbulanceFund Revenue: $136,746.00
-
Estimated Ambulance Fund Expenses: $123,400.00
-
Estimated 12/31/27 Ambulance Fund Cash Balance: $227,280.84
Middlefield Township’s total millage of 4.6 mills is made up of the following:
-
1.3 inside (unvoted) mills for the General Fund
-
1.7 inside (unvoted) mills for the Road and Bridge Fund
-
1.6 outside mills for Ambulance Fund
Middlefield Township has no levies on the November 2026 ballot.
Key discussion points:
-
Mr. Walder noted that Ambulance/EMS tax revenue was overstated by $16,136, which must be corrected by the staff before Middlefield Township’s budget can be certified.
-
Middlefield Township’s carryover percentages are as follows:
-
Mr. Walder recommended that Middlefield Township have financial oversight/checks and balances for all contracted services, such as Ambulance/EMS services. He also recommended that they consider establishing reserve funds for the general fund and/or road and bridge.
Public Comment: None offered
Budget Approved Unanimously pending correction
Observer Note: Middlefield Township’s corrected budget was approved when the Budget Hearings were resumed on August 25. See that section of this report for more information.
Auburn Township - Fiscal Officer Dan Matsko and Township Trustees Riley Davis and P.J. Cavanagh attended.
Auburn Township’s budget includes the following estimates:
-
Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $ 255,223.70
-
Estimated General Fund Revenue: $ 818,066.36
-
Estimated General Fund Expenses: $ 890,734.00
-
Estimated 12/31/27 General Fund Cash Balance: $ 182,556.06
-
Estimated 1/1/2027 Unencumbered Road & Bridge Fund Cash Balance: $ 457,242.31
-
Estimated Road & Bridge Fund Revenue: $1,900,211.00
-
Estimated Road & Bridge Fund Expenses: $1,705,617.00
-
Estimated 12/31/27 Road & Bridge Fund Cash Balance: $ 651,836.31
-
Estimated 1/1/2027 Unencumbered Fire Fund Cash Balance: $ 388,111.70
-
Estimated Fire Fund Revenue: $1,381,342.00
-
Estimated Fire Fund Expenses: $1,489,037.00
-
Estimated 12/31/27 Fire Fund Cash Balance: $ 280,416.70
-
Estimated 1/1/2027 Unencumbered Truck Reserve Fund Cash Balance: $ 76,443.00
-
Estimated Truck Reserve Fund Revenue: $ 60,000.00
-
Estimated Truck Reserve Fund Expenses: $ 117,270.00
-
Estimated 12/31/27 Truck Reserve Fund Cash Balance: $ 19,173.00
Auburn Township’s total millage of 12.95 mills is made up of the following:
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1.4 inside (unvoted) mills for the General Fund
-
1.6 inside (unvoted) mills for the Road and Bridge Fund
-
4.65 outside mills for the Road and Bridge Fund
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5.3 outside mills for Fire Fund
Auburn has a 1.0 Mill Road and Bridge Levy up for renewal on the November 2026 ballot.
Key discussion points:
-
Mr. Walder said Auburn’s budget submission was good.
-
Auburn Township’s carryover percentages are as follows:
-
Mr. Walder asked for more information on some of Auburn’s reserve funds. Mr. Matsko said the property acquisition/improvement reserve fund was for the community park. Mr. Walder said there was no study for this reserve, but he noted that it was created before Mr. Matsko was the Fiscal Officer. Mr. Matsko said the miscellaneous capital reserve fund is for road and bridge vehicles.
-
Mr. Walder recommended that Auburn Township have financial oversight/checks and balances for all contracted services, including the fire department. He stressed the importance of holding contracted service providers accountable for the taxpayer dollars they receive. Mr. Flaiz noted that Auburn Fire Department’s last tax return showed that they have over $1.5 million in the bank, which is about $100,000 more than the fire expenses shown in the budget submission.
-
Mr. Davis said the Auburn Fire Department has a Fire Prevention Officer whose salary and benefits amount to $120,000 in taxpayer money. He said it was the highest paid position in the township without a timesheet and is the only salaried employee in the township. He expressed concerns about the Fire Prevention Officer position, noting there was no job description for it, there is not a physical on file for the person holding it, and the person holding it cannot go on calls. Mr. Davis also said that the previous day (August 16) an entire shift at the fire department went unstaffed even though the 2020 fire levy guaranteed 24/7 staffing with four people. He was concerned that the Trustees were not notified about the lack of staffing and expressed uncertainty as to whether surrounding fire departments and/or dispatch were made aware that Auburn was unstaffed. Mr. Cavanagh said they were covered via mutual aid. Mr. Walder said that the fire department was contractually obligated to provide 24/7 coverage and said “when I don’t get something I paid for at home, I don’t pay them.” Mr. Flaiz said that mutual aid doesn’t fulfill the fire department’s contractual obligation to provide 24/7 staffing. Mr. Hitchcock concurred that the fire department violated the contract. Mr. Flaiz suggested that a solution could be converting to a township fire department.
Public Comment: None offered.
Budget Approved Unanimously
Geauga-Trumbull Solid Waste Management District (GTSWMD) - Director Jennifer Jones attended.
GTSWMD’s budget includes the following estimates:
-
Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $2,506,193.17
-
Estimated General Fund Revenue: $2,330,499.00
-
Estimated General Fund Expenses: $2,541,800.00
-
Estimated 12/31/27 General Fund Cash Balance: $2,294,892.17
GTSWMD has no millage and no levies on the November 2026 ballot.
Key discussion points:
-
Mr. Walder said he had no questions or concerns with GTSWMD’s budget and noted that they use no tax money.
-
Mr. Flaiz asked Ms. Jones about a recent Chagrin Valley Times article indicating that Geauga may have to get rid of some recycling centers. Ms. Jones said she was misquoted in the article. She said she would like to switch from recycling centers to curbside recycling. She noted that drop off recycling centers have more than doubled in cost and are now over $1 million a year. She said research shows that people are more likely to recycle when it is made convenient. She would like townships to contract with a single trash and recycling provider. Mr. Flaiz said they received a lot of negative feedback on this idea when it was considered when he was on South Russell Village Council. Ms. Jones countered that people actually save money when their municipality goes to a single hauler, citing the fact that Chardon City residents pay less (about $18/month versus $30-35/month) now that there’s a single hauler.
Budget Approved Unanimously
Geauga County - Adrian Gorton, Finance Manager, Amy Bevan, County Administrator, County Commissioners Carolyn Brakey and Ralph Spidalieri, and Commissioners’ Clerk Christine Blair attended in person. Attending virtually were Kristin Rine, Geauga County Assistant Prosecutor, and Kate Jacob, Chief Compliance Officer, Auditor’s office. Also in attendance were Auditor’s Office Chief Operating Officer Pam McMahan, Caroline Mansfield, Deputy Treasurer, Frank Antenucci, ADP Chief Deputy Administrator, Senior Financial Specialist Deborah Ashburn, Geauga Metropolitan Housing Authority Board Member Walter (Skip) Claypool, Steve Oluic, Chair of the Geauga County Mental Health and Recovery Board and candidate for Geauga County Commissioner, and Joseph DeBoth, candidate for Geauga County Auditor (virtual).
Geauga County’s budget includes the following estimates:
-
Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $ 6,254,947.85
-
Estimated General Fund Revenue: $49,129,799.00
-
Estimated General Fund Expenses: $50,635,258.00
-
Estimated 12/31/27 General Fund Cash Balance: $ 4,749,488.85
The following were not read
Geauga County’s total millage of 12.90 mills is made up of the following:
-
2.5 inside (unvoted) mills for the General Fund
-
1.2 outside mills for children services
-
1.2 outside mills for mental health
-
4.3 outside mills for developmental disabilities
-
1.0 outside mills for senior services
-
0.2 outside mills for health district
-
2.5 outside mills for the library
Geauga County has a 2.5 Mill Engineer’s Office Renewal Levy on the November 2026 ballot.
Geauga County’s Budget was approved by the County Commissioners after a public hearing on June 30, 2026. See the LWVG Observer Report for June 30, 2026 for more information.
2027 Budget: Several issues were noted by the Budget Commissioners:
-
The ending cash balance listed for the budget last year was substantially less than the actual ending cash balance. Mr. Walder noted that the prior year the cash balance was estimated at $2.2 Million but was actually $15 Million. Mr. Gorton said that they announce at their budget hearing what the actual amount will be, and he said that the ending cash balance for 2027 will be closer to $12 Million.
-
There are a lot of reserve accounts that are not specific to particular projects, so the public cannot see the actual cost for a particular project. It was stressed that reserve funds can go back to the general fund if they are not needed for the reserve fund’s specific purpose.
-
Potential sales of property, such as the planned sale of 470 Center St, do not appear anywhere in the budget. It was suggested that this would be a time to establish some specific reserve funds for projected needs. Ms. Bevan said that in September there would be a work session with Director of Maintenance Rob Weigle about future needs.
Property Tax Relief: Ms. Bevan spoke about various strategies to give property tax payers relief: levy reduction, changes to the Homestead rebate program and changes to the local government allocation. They focused on three of them:
-
Levy reduction - There was agreement to move forward with a levy suppression for the $1.7 Million children’s services levy. This will be submitted as a resolution at a future County Commissioner’s meeting. Observer Note: Under this arrangement, the County would transfer these funds to JFS (Job and Family Services). Mrs. Brakey said that this was the only nonqualified levy (for which they receive no State contribution).
-
Homestead rebate - it was acknowledged by all that this remedy would not have the desired effect and the option to extend this rebate was not approved by the Commissioners.
-
Changes in the Local Government Share - Observer Note: The County receives $800,000 from the undivided local government fund. See Ohio Revised Code Section 5747.511. There was a discussion about how the County could redirect the $800,000 they receive to local townships. Mrs. Brakey was not in favor of this idea. There were roadblocks mentioned to changing the local government share, mostly that the City of Chardon could veto it if the County decided to go back to the way it is now. It was posited that if local entities received an extra amount of cash, they might not need as many levies. It was acknowledged that the deadline to change the distribution of the local government share has passed for this year, but the County could start planning for next year. Mr. Walder said that the formula is set but they can try to “steer it.” Some suggestions were for a Capital Grant Program wherein townships would submit for needed capital improvements.
Budget tabled pending change due to levy suppression
Public Comment - none
Budget hearing adjourned at 3:56 pm
Board of County Commissioners adjourned their meeting (they had convened their meeting before their hearing began).
Regular Budget Business - Mr. Flaiz was not present for this portion of the meeting
-
Prior Meeting Minutes for July 20, 2026 and August 3, 2026 - both approved unanimously
-
Revenue Certifications 2026 Approved Geauga Public Library Amendment # 4 for an increase in the Capital Fund.
-
2027 Public Library Fund (corrected) - no motion necessary, but just a notation that the August 3, 2026 totals were for only half a year.
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Annual Organizational Meeting - Mr. Flaiz was elected as Chair. Alternates were discussed for the Auditor (Frank Antenucci, Pam McMahan and Natalie Ray) and for the Treasurer (Caroline Mansfield). Mr. Flaiz was not present so his alternates were deferred until the following day.
Regular Meetings will continue to be on the 1st and 3rd Mondays at 10 am.
August 18, 2026
The August 18, 2026 Budget Hearings were called to order at 9:00 am. Present were Treasurer Chris Hitchcock, Auditor Chuck Walder, Prosecutor Jim Flaiz, Deputy Auditors Tina Kloski and Jennifer Hess, and Auditor’s Office Chief Operating Officer Pam McMahan. Also present were Chief Deputy Administrator of ADP (Automatic Data Processing) Frank Antenucci, ADP Staff Member Akshay Raikar, Auditor’s Office Senior Government Advisor Natalie Ray, Assistant Prosecuting Attorney Kristen Rine (virtual), Auditor’s Office Chief Compliance Officer & Administrator Kate Jacob (virtual), Assistant County Administrator Mark Jimison (virtual), and Chief Deputy Treasurer Caroline Mansfield (virtual). Members of the public present in person included Geauga Maple Leaf reporter Allison Wilson and Russell Township resident Matt Mesok; Protect Geauga Parks President Shelley Chernin and one other person attended virtually. LWV Geauga Observer Sarah McGlone attended virtually for all hearings except Geauga Public Health’s, which was attended virtually by LWV Geauga Observer Gail Roussey. Attendees representing each individual entity will be noted below.
Russell Township Park 1545 – Board Members Phil Corpora, Barbara Walter and Lowell Wolfe attended.
Russell Township Park 1545’s budget includes the following estimates:
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Estimated 1/1/27 Unencumbered General Fund Cash Balance: $41,772.43
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Estimated General Fund Revenue: $11,693.01
-
Estimated General Fund Expenses: $ 8,550.00
-
Estimated 12/31/27 General Fund Cash Balance: $44,915.44
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Estimated 1/1/27 Unencumbered Cash Balance in the Land Purchase Fund: $51,367.38
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Estimated Land Purchase Fund Revenue: $ 0.00
-
Estimated Land Purchase Fund Expenses: $ 0.00
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Estimated 12/31/27 General Fund Cash Balance: $51,367.38
Russell Township Park 1545 receives no millage and has no levies on the November 2026 ballot.
Key discussion points:
-
The Russell Township Park 1545 board has investigated dissolving itself, but decided not to proceed with this course of action because it was deemed unlikely to succeed due to the onerous nature of the process. It would involve gathering more than 800 signatures to get onto the ballot and then being approved by voters. If dissolved, Russell Township Park 1545 land would go to ODNR (Ohio Department of Natural Resources) first. If ODNR doesn’t want the land, then the County Commissioners would decide what to do with it.
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Some Russell Township Park 1545 land is under lease to GPD (Geauga Park District) until 2033, with the option to add additional terms after that. GPD doesn’t pay anything for the lease, but it does maintain the land it leases. Concerns were raised about Russell Township Park 1545 being redundant since GPD is the one maintaining this parkland.
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The Budget Commissioners expressed concern that Russell Township Park 1545 has too much money without a need for it. Mr. Walder noted that its general fund carryover is 474%, and there is $50,000 in a land acquisition fund but there are no plans to purchase additional parkland.
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Since Russell Township Park 1545 doesn’t receive levy money, it is uncertain how its excess funds could be returned to the taxpayers. Mr. Walder encouraged them to reach out to the Legislature to see if a solution can be crafted there. He mentioned Rep. David Thomas and Sen. Sandra O’Brien as individuals that Russell Township Park 1545 could specifically talk to about the matter. Russell Township Park 1545 representatives indicated willingness to do this.
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Mr. Hitchcock asked if the Budget Commission could disallow Russell Township Park 1545 from receiving its distribution. Mr. Flaiz advised that it could not, as its purview is limited to levy funds, and this distribution is from the Public Library Fund (which includes township park districts under Ohio Revised Code 5747.48).
Public Comment: County resident Matt Mesok asked if the Park Board voted to dissolve or to explore dissolving and noted that the conversation around this matter was very similar to last year’s budget hearing. It was determined that they voted to explore it.
Budget Unanimously Approved
Chester Park District – Fiscal Officer Michael Colagiovanni and Board Member Bob Somrak attended.
Chester Park District’s budget includes the following estimates:
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Estimated 1/1/27 Unencumbered General Fund Cash Balance: $15,324.00
-
Estimated General Fund Revenue: $ 5,393.00
-
Estimated General Fund Expenses: $18,550.00
-
Estimated 12/31/27 General Fund Cash Balance: $ 2,167.00
Chester Park District receives no millage and has no levies on the November 2026 ballot.
Key discussion points:
-
Mr. Walder stated that Chester Park District’s general fund carryover was only 12%.
-
Chester Township owns the park, but it is managed and maintained by Chester Park District. Chester Township provided no money to Chester Park district in its budget, so its only funding comes from the Public Library Fund.
-
Mr. Colagiovanni expressed the opinion that the Township wants the Park District to serve only as a committee in an advisory role.
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Mr. Flaiz opined that Chester Township does not maintain its buildings particularly well and credited Chester Park District for how nicely maintained Chester Park is.
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The Budget Commissioners stated that Chester Park District has the ability to put a levy on the ballot in order to request funding directly from Chester residents. This would not require the approval of the Chester Trustees, and Auditor’s Office staff could assist with the paperwork. The Budget Commissioners advised that this paperwork should be completed by June 1 in order to go on the November 2027 ballot because this would allow the Chester Trustees to know about this action prior to creating the township budget.
-
Improvements Chester Park District would like to make if it had enough funding include parking lot paving, winterizing the restrooms, planting new trees, maintaining existing trees, and enclosing the volleyball pavilion to make it usable year-round.
Public Comment: None offered
Budget Unanimously Approved
Russell Citizens 511 Park District – Fiscal Officer Perry Howland attended.
Russell Citizens 511 Park District’s budget includes the following estimates:
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Estimated 1/1/27 Unencumbered General Fund Cash Balance: $11,224.47
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Estimated General Fund Revenue: $ 6,982.28
-
Estimated General Fund Expenses: $12,081.00
-
Estimated 12/31/76 General Fund Cash Balance: $ 6,125.75
Russell Citizens 511 Park District has no levies.
Key discussion points:
-
Russell Citizens 511 Park District manages 150 acres of land owned by Russell Township. The Township will give them about $2,500 in the upcoming budget, and the remainder of its funding is from the Public Library Fund.
-
Mr. Walder stated that Russell Citizens 511 Park District’s general fund carryover was 34%.
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Russell Citizens 511 Park District is planning to spend $12,000 in this budget, mainly to build a bridge. It was noted that the bridge permit alone was about $4,000. Russell Township will also contribute to the building of the bridge, which is estimated to cost at least $30,000.
-
Similarly to Russell Township Park 1545, the Budget Commissioners again expressed concern about the redundancy and bureaucracy associated with some small park districts like Russell Citizens 511 Park District.
Public Comment: None offered
Budget Unanimously Approved
Geauga Public Library – Fiscal Officer Lisa Havlin, Director Kris Carroll, Assistant Director Katy Farrell, and Trustee Jake Yanchar attended.
Geauga Public Library’s budget includes the following estimates:
-
Estimated 1/1/27 Unencumbered General Fund Cash Balance: $ 3,590.991.00
-
Estimated General Fund Revenue: $ 9,788,835.90
-
Estimated General Fund Expenses: $10,232,566.00
-
Estimated 12/31/76 General Fund Cash Balance: $ 3,147,260.90
-
Estimated 1/1/27 Unencumbered Debt Service Fund Cash Balance: $ 239,757.00
-
Estimated Debt Service Fund Revenue: $1,389,993.00
-
Estimated Debt Service Fund Expenses: $1,399,363.00
-
Estimated 12/31/27 Unencumbered Debt Service Fund Cash Balance: $ 230,387.00
-
Estimated Building Repair Reserve Fund 1/1/27 Unencumbered Cash Balance: $1,778,400.00
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Estimated Transfer Amount: $ 495,584.00
-
Estimated Expenses: $ 625,000.00
-
Ending Building Repair Reserve Fund 12/31/27 Cash Balance: $1,648,984.00
-
Estimated Chardon Capital Reserve Fund 1/1/27 Unencumbered Cash Balance: $10,772,647.00
-
Estimated Transfer Amount: $ 0.00
-
Estimated Expenses: $10,772,647.00
-
Estimated Ending Chardon Capital Reserve Fund 12/31/27 Cash Balance: $ 0.00
Geauga Public Library’s total millage of 2.5 mills is made up of the following:
Geauga Public Library (GPL) has no levies on the November 2026 ballot.
Key discussion points:
-
Mr. Walder noted that GPL’s general fund cash carryover is 31%. He said that the debt fund was showing a slight negative balance, which would have to be corrected by moving money into that fund. Since only the Budget Commission can modify a budget at this point, this correction will be made by the staff.
-
Ms. Carroll reported that New Covenant Church is planning to purchase the current Chardon library branch for $1.25 million, and a purchase agreement has been reached. She said that the GPL board will be voting on this at their August meeting. Reviewer Note: The purchase agreement was approved at the August 18, 2026 GPL Board meeting.
-
GPL is working on creating a capital campaign now to seek funding for the new Chardon branch.
Public Comment: None offered
Budget Unanimously Approved with changes mentioned above. It was determined that this change would not alter the certificate, so GPL’s hearing did not need to be reconvened in order to issue the budget certificate.
City of Chardon – Deputy Finance Director Heidi Delaney and City Manager Ben Young attended.
The City of Chardon’s budget includes the following estimates:
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Estimated 1/1/27 Unencumbered General Fund Cash balance: $ 1,636,219.00
-
Requested Revenue: $10,615,035.80
-
Estimated Expenses: $11,061,325.00
-
Estimated Ending 12/31/27 Cash Balance: $ 1,189,929.80
-
Estimated Balance 1/1/27 Unencumbered Police Fund Cash Balance: $ 60,494.00
-
Requested Police Fund Revenue: $ 194,397.00
-
Estimated Police Fund Expenses: $ 249,200.00
-
Estimated 12/31/27 Police Fund Cash Balance: $ 5,691.00
-
Estimated 1/1/27 Unencumbered Fire & Ambulance Fund Cash Balance: $ 263,478.00
-
Requested Fire & Ambulance Fund Revenue: $ 1,464,185.00
-
Estimated Fire & Ambulance Fund Expenses: $ 1,343,900.00
-
Estimated 12/31/27 Fire & Ambulance Fund Cash Balance: $ 383,763.00
-
Estimated 1/1/27 Unencumbered Police Pension Fund Cash Balance: $ 32,007.00
-
Requested Police Pension Fund Revenue: $ 322,165.00
-
Estimated Police Pension Fund Expenses: $ 340,300.00
-
Estimated 12/31/27 Police Pension Fund Cash Balance: $ 13,872.00
City of Chardon’s total millage of 15.5 mills is made up of the following:
-
2.7 inside (unvoted) mills for the General Fund
-
0.3 inside mills for the Police Pension Fund
-
4.0 outside (voted) mills for the Police Fund
-
8.5 outside mills for the Fire & Ambulance Fund
The City of Chardon has no levies on the November 2026 ballot.
Key discussion points:
-
Mr. Walder said that Chardon City’s budget had a good amount of detail and was without issues. He noted the following carryover percentages: 11% in the general fund, 2% in the police fund and 29% in the fire fund. He said the all funds 2027 ending balance was $11.7 million, and the cash as a percentage expenditures across all funds was 45%.
-
The Budget Commissioners cautioned Chardon City to have checks and balances with its contracted fire service provider, including the ability to see the fire company’s revenue and expenses. Mr. Hitchcock urged that the city independently verify these amounts; Mr. Flaiz counseled the city to put obtaining the financial information directly from the bank into the fire department’s contract with the city. Mr. Flaiz also said that the Chardon Fire Department reported $4.1 million in assets on its 2024 tax return.
-
Mr. Flaiz said he planned to delve into the finances of Geauga’s private fire companies in the coming year and would vote to dock fire levies if those entities proved to have too much in assets.
Public Comment: None offered
Budget Unanimously Approved
Burton Village – Fiscal Officer Jennell Ortega, Village Council President Charles Boehnlein, and Mayor Ruth Spanos attended. Observer Note: Mr. Flaiz was not present for this hearing.
Burton Village’s budget includes the following estimates:
-
Estimated 1/1/27 Unencumbered General Fund Cash Balance: $ 549,942.73
-
Requested General Fund Revenue: $1,111,973.00
-
Estimated General Fund Expenses: $1,423,335.00
-
Estimated 12/31/27 General Fund Cash Balance: $ 238,580.73
-
Estimated 1/1/27 Unencumbered Fire Fund Cash Balance: $ 63,294.99
-
Estimated Fire Fund Revenue: $ 188,419.00
-
Estimated Fire Fund Expenses: $ 250,000.00
-
Estimated 12/31/27 Fire Fund Cash Balance: $ 1,713.99
-
Estimated 1/1/27 Unencumbered Police Fund Cash Balance: $ 101,366.22
-
Estimated Police Fund Revenue: $ 527,781.00
-
Estimated Police Fund Expenses: $ 564,050.00
-
Estimated 12/31/76 Police Fund Cash Balance: $ 65,097.22
-
Estimated 1/1/27 Road Improvement Fund Cash Balance: $ 185,768.96
-
Estimated Road Improvement Fund Revenue: $ 94,403.00
-
Estimated Road Improvement Fund Expenses: $ 2,000.00
-
Estimated 12/31/27 Road Improvement Fund Cash Balance: $ 278,171.96
Burton Village’s total millage of 10.25 mills is made up of the following:
-
3.00 inside (unvoted) mills for the General Fund
-
2.25 outside (voted) mills for the Fire Fund
-
2.00 outside mills for the Police Fund
-
3.00 outside mills for Road Improvement
Burton Village has a 4.75 mill Fire and EMS levy up for renewal on the November 2026 ballot.
Key discussion points:
-
Mr. Walder said that Burton Village’s budget was good, and its carryover percentages were as follows: 18% in the general fund, 12% in the police fund, 1% in the fire fund, and 13,909% in the road fund. The high carryover for the road fund was due to an upcoming big paving job; Mr. Walder advised that a reserve fund could be opened for this purpose.
-
It was noted that Burton’s Fire Department was a private entity that covers Burton Village, Burton Township, and Claridon Township. The Budget Commissioners urged Burton Village to practice oversight of the fire company’s finances.
Public Comment: None offered
Budget Unanimously Approved
Burton Library – Director Katie Ringenbach, Board of Trustees President Sue Miller, Board of Trustees Vice-President Judy Starr, Trustee Julie Ziemak, and Fiscal Officer Marie Schwindl attended.
Burton Library’s budget includes the following estimates:
-
Estimated 1/1/27 Unencumbered General Fund Cash Balance: $628,295.58
-
Estimated General Fund Revenue: $1,058,580.00
-
Estimated General Fund Expenses: $1,343,158.75
-
Estimated 12/31/27 General Fund Cash Balance: $ 343,716.83
Burton Library has 1.7 mills for the General Fund. There are no levies on the November 2026 ballot.
Key discussion points:
-
Mr. Walder said this was a good budget and was pleased with the general fund carryover at 28%.
-
Mr. Hitchcock said that Burton Library’s actual cash balance has been creeping up since 2017.
-
It was noted that Burton Library does not have a reserve fund, and the Budget Commission advised them to create one for the library’s facilities with the help of the Prosecutor’s Office.
Public Comment: None offered
Budget Unanimously Approved
Middlefield Village – Fiscal Officer Nick Giardina and Jess Giardina attended. Observer Note: Jess Giardina’s position with Middlefield Village was not mentioned.
Middlefield Village’s budget includes the following estimates:
-
Estimated 1/1/27 Unencumbered General Fund Cash Balance: $ 846,097.26
-
Estimated General Fund Revenue: $2,552,521.00
-
Estimated General Fund Expenses: $3,031,764.95
-
Estimated 12/31/27 General Fund Cash Balance: $ 366,853.31
-
Estimated 1/1/27 Unencumbered Police Fund Cash Balance: $ 21,588.27
-
Estimated Police Fund Revenue: $ 201,435.00
-
Estimated Police Fund Expenses: $ 213,722.00
-
Estimated 12/31/27 Police Fund Cash Balance: $ 9,301.27
-
Estimated 1/1/27 Unencumbered Ambulance Fund Cash Balance: $ 104,995.11
-
Estimated Ambulance Fund Revenue: $ 77,473.00
-
Estimated Ambulance Fund Expenses: $ 141,200.00
-
Estimated 12/31/27 Ambulance Fund Cash Balance: $ 41,268.11
Middlefield Village’s total millage of 6.0 mills is made up of the following:
-
3.00 inside (unvoted) mills for the General Fund
-
2.00 outside (voted) mills for the Police Fund
-
1.00 outside mills for the Ambulance Fund (Reduced by Ord. 24-139 Tax Year 2026/Collection Year 2027)
Middlefield Village has no levies on the November 2026 ballot.
Key discussion points:
-
Mr. Walder said Middlefield Village was the winner of the best budget award. He said the budget was detailed and transparent. He noted that general fund carryover was 12%.
-
Middlefield Village was advised to continue to have good oversight of the private fire company’s financial information.
Public Comment: None offered
Budget Unanimously Approved
East Geauga Fire District - Nick Giardina, Fiscal Officer, and Jess Giardina attended.
East Geauga Fire District’s budget includes the following estimates:
-
Estimated 1/1/27 Unencumbered General Fund Cash Balance: $ 725,881.65
-
Estimated Revenue: $ 962,876.00
-
Estimated Expenses: $1,233,950.00
-
Estimated 12/31/27 Cash Balance: $ 454,807.65
East Geauga Fire District’s total millage is 4.7 mills.
The 1.00 mill 2016 Fire Levy is up for renewal on the November 2026.
Key discussion points:
-
Mr. Walder said this was a good budget. He noted that East Geauga Fire District’s general fund carryover percentage was 41%, the same as last year.
-
Mr. Giardina said that they are looking at adding EMS services as well, either as a separate entity or as a part of East Geauga Fire District. He also noted that they have full access to the fire department’s finances directly from the bank.
Public Comment: None offered
Budget Unanimously Approved
South Russell Village – Mayor Bill Koons, Fiscal Officer Danielle Romanowski, and Council Members Chris Berger, Gerald Canton, and Mark Porter attended.
South Russell Village’s budget includes the following estimates:
-
Estimated 1/1/2027 Unencumbered General Fund Balance: $ 354,546 00
-
Estimated General Fund Revenue: $1,655,500.00
-
Estimated General Fund Expenses: $1,786,560.00
-
Estimated 12/31/27 General Fund Balance: $ 223,486.00
-
Estimated 1/1/2027 Unencumbered Safety Fund Cash Balance: $ 533,669.00
-
Estimated Safety Fund Revenue: $1,782,013.00
-
Estimated Safety Fund Expenses: $2,005,875.00
-
Estimated 12/31/27 Safety Fund Balance: $ 309,807.00
-
Estimated 1/1/2027 Unencumbered Operating Fund Cash Balance: $ 70,273.00
-
Estimated Operating Fund Revenue: $ 642,404.00
-
Estimated Operating Fund Expenses: $ 619,456.00
-
Estimated 12/31/27 Operating Fund Balance: $ 93,221.00
-
Estimated 1/1/2027 Unencumbered Bridge & Road Fund Cash Balance: $ 14,300.00
-
Estimated Bridge & Road Fund Revenue: $ 247,197.00
-
Estimated Bridge & Road Fund Expenses: $ 4,500.00
-
Estimated 12/31/27 Bridge & Road Fund Balance: $ 256,997.00
-
Estimated 1/1/2027 Unencumbered Reserve Fund Cash Balance: $ 260,000.00
-
Estimated Transfer Amount: $ 100,000.00
-
Estimated Expenses: $ 250,000.00
-
Estimated 12/31/27 Reserve Fund Balance: $ 110,000.00
South Russell’s total millage of 13.45 mills is made up of the following:
-
3.0 inside (unvoted)mills for the General Fund
-
4.2 outside (voted) mills for the Operating Fund
-
4.75 outside mills for the Police Fund
-
1.5 outside mills for Bridges & Roads Fund
South Russell Village has a 1.5 mill Road Renewal Levy on the November 2026 ballot.
Key discussion points:
-
Mr. Walder called South Russell’s budget “phenomenal” and said the carryovers were all reasonable. Carryover percentages were as follows:
-
General fund: 13%
-
Safety fund: 15%
-
Operating fund: 15%
-
Road funds: 5,711%
-
Mr. Walder asked what the purpose of the reserve fund was. Ms. Romanowski said it was for large equipment. She said they are also working on putting together a capital reserve fund.
-
It was noted that South Russell gets its fire and ambulance service from Chagrin Valley. The Budget Commissioners urged the village to have checks and balances/practice oversight of Chagrin Valley’s finances. Mr. Walder said “even though they're a private entity, they're getting tax money, and they have to be accountable.”
-
Ms. Romanowski said Bell Road east would be the big project next year, and it will start in the spring and be done by the middle of December 2027. She said this is an ODOT (Ohio Department of Transportation) and OPWC (Ohio Public Works Commission) project, and the village’s share is $1.5 million plus engineering costs.
-
Mr. Flaiz expressed disappointment that South Russell has stopped doing crack sealing and indicated that he thought they could afford it.
Public Comment: None offered
Budget Unanimously Approved
Geauga County Park District (GPD) – Executive Director John Oros, Deputy Director Matthew McCue, Human Resource Manager and Interim Finance Director Christine Cycyk, and GPD Legal Counsel Bridey Matheney attended.
GPD’s budget includes the following estimates:
-
Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $ 3,846,092.94
-
Estimated General Fund Revenue: $ 7,375,164.00
-
Estimated General Fund Expenses: $10,616,149.15
-
Estimated 12/31/27 General Fund Cash Balance: $ 605,107.79
-
Estimated 1/1/27 Unencumbered Land Improvement Fund Cash Balance: $ 338,542.14
-
Estimated Revenue: $ 2,500,000.00
-
Estimated Expenses: $ 2,705,000.00
-
Estimated 12/31/27 Land Improvement Fund Cash Balance: $ 133,542.14
GPD’s total Millage is 2.6 Mills and there are no levies on the November 2026 ballot.
Key discussion points:
-
Mr. Walder said that the carryover rate for the General Fund was 38%, which he called “right on target.”
-
It was noted that GPD is projecting a decline in its investment earnings, which Mr. Walder said didn’t make sense since GPD’s cash position is unchanged and interest rates are not plummeting. Mr. Oros agreed and said they will look into that.
-
Mr. Walder said that GPD provides a lot of detail on its capital project plans, but this detail isn’t reflected in the accounting. He stated that all the projects are lumped together in a single figure in the accounting, which makes it challenging to evaluate whether or not individual projects are on budget. He suggested showing more granularity in the accounting, such as by listing the capital improvement numbers broken down by park.
-
Mr. Oros said he thought there was a mistake in the general fund numbers listed above. The Budget Commissioners said they would have the staff look into it. They decided not to certify the budget at this meeting in order to make sure they had correct numbers.
Public Comment:
Russell Township Resident Mr. Mesok asked why no one from GPD attended the LWVG Candidate Forums to answer questions from the public when its levy was on the ballot last year. Observer Note: The sound quality was poor during this part of the meeting. It is uncertain what if any response there was to the question.
Protect Geauga Parks President Shelley Chernin said: “I was at the park board meeting yesterday and was surprised that there was no public discussion with the Commissioners about the budget, given that you're appearing before the Budget Commission today. And I remember the old days, when the Commissioners actually used to have a dedicated meeting to discuss the budget. I don't know why that doesn't happen anymore, but it seems to me that the Commissioners are not a part of budgeting anymore and I don't understand why that is.” Mr. Oros said the budget was presented to the GPD Commissioners. Ms. Chernin responded “there's never any discussion though.”
Budget tabled in order to verify the general fund numbers
Observer Note: The general fund numbers were corrected and the GPD budget was approved when the Budget Hearings were resumed on August 25. See that section of this report for more information.
Russell Township - Trustees Kristina Port and Chris Hare, Deputy Fiscal Officer Susan Skrovan-DeYoung, and Board Administrator Warren Dovsek attended.
Before the hearing began, a Russell Township Trustees Meeting was called to order.
Russell Township’s budget includes the following estimates:
-
Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $1,271,524.40
-
Estimated General Fund Revenue: $1,591,510.73
-
Estimated General Fund Expenses: $2,110,822.35
-
Estimated 12/31/27 General Fund Cash Balance: $ 752,212.78
-
Estimated 1/1/2027 Unencumbered Road & Bridge Fund Cash Balance: $1,213,475.19
-
Estimated Road & Bridge Fund Revenue: $2,215,931.34*
-
Estimated Road & Bridge Fund Expenses: $2,527,917.12
-
Estimated 12/31/27 Road & Bridge Fund Cash Balance: $ 901,489.41
* Russell requested $2,215,931.34 in revenue, but this was an understatement. The amount
the Budget Commission considered was $2,602,676.34.
-
Estimated 1/1/2027 Unencumbered Fire Fund Cash Balance: $ 561,289.93
-
Estimated Fire Fund Revenue: $1,831,136.00
-
Estimated Fire Fund Expenses: $1,943,348.55
-
Estimated 12/31/27 Fire Fund Cash Balance: $ 449,077.38
-
Estimated 1/1/2027 Unencumbered Police Fund Cash Balance: $1,676,234.75
-
Estimated Police Fund Revenue: $2,133,710.80*
-
Estimated Police Fund Expenses: $2,711,198.01
-
Estimated 12/31/27 Police Fund Cash Balance: $1,098,747.54 * Russell requested $2,133,710.80 in revenue, but this was an understatement. The amount
the Budget Commission considered was $3,110,283.80.
-
Estimated 1/1/2027 Unencumbered Police Vehicle Reserve Fund Cash Balance: $ 109,725.49
-
Estimated Revenue: $ 126,500.00
-
Estimated Expenses: $ 132,000.00
-
Estimated 12/31/27 Police Vehicle Reserve Fund Balance: $ 104,225.49
-
Estimated 1/1/2027 Unencumbered Fire Vehicle Reserve Fund Cash Balance: $ 33,723.57
-
Estimated Revenue: $ 225,000.00
-
Estimated Expenses: $ 226,500.00
-
Estimated 12/31/27 Fire Vehicle Reserve Fund Balance: $ 32,223.57
Russell Township’s total millage of 26.3 mills is made up of the following:
-
3.0 inside (unvoted) mills for the General Fund
-
7.05 outside (voted) mills for the Road and Bridge Fund
-
6.8 outside mills for the Fire Fund
-
9.45 outside mills for the Police Fund
Russell Township has no levies on the November 2026 ballot.
Key discussion points:
-
Mr. Flaiz said he had a preliminary issue to mention. Generally, the Budget Commission cannot consider levies in their first year by law. However, he said it was the opinion of the Budget Commission’s counsel (Kristen Rine) that Russell’s 2025 police levy could be reduced by the Budget Commission at this hearing (should they vote to do so) to take effect in 2027.
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Mr. Walder noted that Russell’s budget was submitted after the Fiscal Officer (Karen Walder) resigned. He asked who is the author of the budget and was told the Trustees are the author. Mr. Walder said that he appreciated the transcriptions of the Russell Trustees meetings when they worked on the budget (available here). He stated that the transcripts indicate that the Russell Trustees want to reduce certain levies with the intention “to backfeed the road department (levy via) general fund money, (but) not to back feed your police department (levy).” He asked if it was safe for the Budget Commission to use the transcripts to determine what the Russell Trustees’ intentions were for the budget. Ms. Port and Mr. Hare said it was. The Budget Commission then voted to accept the transcripts as part of the record to “memorialize the intention of the trustees.” Mr. Walder asked if they also agreed that they should target 30% carryovers. Mr. Hare agreed, and Ms. Port said she thought a range of 30-40% was acceptable.
-
Mr. Walder said there were a number of technical issues with Russell’s budget:
-
The submitted Schedule B (a listing of all levy collections) showed collection in every levy even though the transcripts indicated that the Trustees intended to reduce some levies.
-
Despite this intention, the Trustees did not actually have a vote to suppress the collection of any specific levies.
-
Road and Bridge revenue is understated by $386,745 and police revenue is understated by $444,5000. There were missing pieces of revenue from the fire fund as well, including $11,600 in PILOT funds (an indirect form of tax revenue from Laurel Schools in exchange for fire service) and about $15,000 in employee insurance contributions. These understated revenues must be corrected in order to certify Russell’s budget.
-
According to their respective reserve studies, the budget is overfunding some reserve funds when compared to the amount indicated in the reserve study. The road and bridge reserve fund is overfunded by $66,900, and the police building reserve fund is overfunded by $55,118. These overfunded reserve funds must be corrected in order to certify Russell’s budget.
-
Russell has $1.8 million across its 11 reserve and “quasi-reserve” funds. Mr. Walder cautioned that “you got to be careful being true to these reserves. That's where I'm seeing townships getting in trouble. If you reserve for a capital item, you can't throw (it in) your budget as a capital expense, because you've reserved for it. Otherwise, you're putting the money in two places.” He went on to say that Russell has items being paid for out of operating funds that appear to be redundant (i.e., encumbered twice) because they are also being saved for in reserve funds, including $239,200 in general fund capital expenditures, $300,000 in road and bridge capital expenditures, and $157,000 in fire capital expenditures. Mr. Walder said he doubted that this was intentional, but it still must be corrected.
-
There appears to be another $388,090 in redundant road building reserve items. Mr. Walder said this reserve account is to maintain the existing road building, but the transcripts indicate that they may be building a new road building because of the myriad of issues with the existing one. If that is the case, Mr. Walder said this reserve fund money can go back to the taxpayers if they are building a new road building because the reserve fund is specifically for maintaining the existing one. He said one of the Trustees said that it could be used as a down payment on a new building in the transcripts, but “if you try to do that, until my last day here, I will fight it” because that is not the stated purpose of that money. Mr. Hare said he thought spending the road building reserve money on repairs of the existing building “is more responsible to the taxpayers than a $4 million new building.” Ms. Port agreed.
-
Mr. Walder was “shocked” that Russell is putting no money into several of its reserve funds, including general fund buildings and the retirement funds for both road and bridge and police. Ms. Port said her understanding was that they tried to put money into those funds, but the Budget Commission wouldn’t allow it. Mr. Antenucci (who was substituting for Mr. Walder on the Budget Commission when this matter was considered) explained that was because they tried to put in more than indicated by the reserve studies.
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Mr. Walder stated that he could “go on and on and on about the small things in that budget that rub me the wrong way,” such as the fact that Russell is showing interest earnings plummeting by $45,000 a year in the general fund but going up in other funds. He said that “I can't even start to think about how much money you should give back to taxpayers until all of this math (budget correction) is done.” He also took exception to a statement in Russell’s transcripts indicating that “the department heads sacrificed in this budget,” noting that the only personnel cuts in the budget were made to the fiscal staff. He said “You need a fiscal now more than ever before, and you just hamstringed the next person coming in.”
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At several points, the absence of the third Russell Trustee (Amy Heutmaker) was bemoaned. For example, Mr. Walder said “it's a slam to me personally, that I'm investing this much energy and this much time of everyone sitting in this room, and your third trustee does not have the courtesy to step foot in here and be educated along with everyone else.”
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Mr. Flaiz said he had done the math on Russell’s new police levy that brings in $987,573 a year at 98% collection and noted that collection is actually higher than 98%. He noted that the Budget Commission was told this levy was to pay for a new detective and training. He calculated that Russell had only allotted $142,548 in additional money for these purposes in the 2027 budget. Mr. Flaiz stated that Russell “collected over a million dollars on this new levy, and you only needed $142,000 of it. That is probably the single biggest outrage I've seen since being on this Budget Commission since January of 2013. So I'm just telling you right now, we're going to table this, but I am going to make a motion (when the hearing is resumed) to reduce your police levy, that levy that was just passed, by $845,000.” He went on to say that he expected that there would be further levy reductions when the hearing is reconvened.
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Mr. Flaiz also expressed displeasure about the redundancies with Russell’s reserve funds and said “this creating reserves and then not using reserves for their purpose and taking that money out of your budget is what I was afraid of with reserves, that it would be a legal means for people to hide money from us.” He noted that Budget Commissions have now been empowered by the Legislature to look at reserves to prevent the hiding of money.
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Mr. Walder noted that none of Russell’s levies are term levies (i.e., they are all continuing levies), which means “they never have to get the permission of the taxpayers once they pass a levy, and we pass every levy.”
Public Comment: Russell resident Matt Mesok said that the hearing was educational. He thanked the Trustees who attended and questioned the “courage” of the one who did not. He said Russell’s spending is “out of control” and questioned statements made by Trustee Heutmaker regarding needing a new fire levy. He asked Mr. Walder if he foresaw the need for a new fire levy. Mr. Walder said he didn’t want to comment on any funding until he had the opportunity to rerun Russell’s numbers.
The Budget Commission unanimously voted to table Russell’s budget until the resumption of the hearings on August 25. Mr. Hare said that he had to be out of town then, but he would do his best to make sure there would still be a quorum at this meeting (i.e., Ms. Heutmaker would attend).
Observer Note: Russell’s budget was discussed and ultimately tabled again when the Budget Hearings were resumed on August 25. See that section of this report for more information.
The Russell Trustees meeting was adjourned at 12:49 pm.
The Budget Hearings then recessed until 1:15 pm.
2027 Budget Hearings Reconvened at 1:15 pm
Meeting Attendance: Deputy Treasurer Caroline Mansfield (substituting for Chris Hitchcock), Auditor Chuck Walder, Prosecutor Jim Flaiz
Staff Attendance: Deputy Auditors Tina Kloski and Jennifer Hess, Chief Operating Officer Pam McMahan, and ADP Chief Deputy Administrator Frank Antenucci
County Staff: Assistant County Prosecutor Kristen Rine (virtual), Auditor’s Office Kate Jacob (virtual) and Mike Dorka, ADP (virtual)
Members of the Public: LWV Geauga Observer Gail Roussey (virtual), Geauga Maple Leaf Reporter Allison Wilson
Geauga Public Health - Lake/Geauga Health Commissioner Adam Litke, Finance Director Katie Taylor, Geauga Public Health Board President Dr. Mark Hendrickson
Observer Note: Geauga Public Health’s Budget was tabled on June 1, 2026. See the LWVG Observer Report for that meeting here.
Geauga Public Health Department’s Budget included the following fund totals:
● General Fund (#6002)
-
Estimated 2027 beginning cash balance: $ 219,525.99
-
Estimated 2027 revenue: $1,049,761.00
-
Estimated 2027 expenses: $ 956,750.27
-
Estimated 2027 ending cash balance: $ 312,536.72
● Trailer Park Fund (#6004)
-
Estimated 2027 beginning cash balance: $ 8,598.44
-
Estimated 2027 revenue: $ 4,000.00
-
Estimated 2027 expenses: $ 3,100.00
-
Estimated 2027 ending cash balance: $ 9,498.44
● Food Service Fund (#6005)
-
Estimated 2027 beginning cash balance: $ 555,021.19
-
Estimated 2027 revenue: $ 268,700.00
-
Estimated 2027 expenses: $ 258,606.90
-
Estimated 2027 ending cash balance: $ 565,114.29
● Infectious Waste Fund (#6008)
-
Estimated 2027 beginning cash balance: $ 63,807.06
-
Estimated 2027 revenue: $ 15,000.00
-
Estimated 2027 expenses: $ 15,000.00
-
Estimated 2027 ending cash balance: $ 63,807.06
● Private Water System Fund (#6011)
-
Estimated 2027 beginning cash balance: $ 159,249.54
-
Estimated 2027 revenue: $ 92,000.00
-
Estimated 2027 expenses: $ 83,500.00
-
Estimated 2027 ending cash balance: $ 167,749.54
● Swimming Pool Fund (#6018)
-
Estimated 2027 beginning cash balance: $ 16,049.00
-
Estimated 2027 revenue: $ 11,250.00
-
Estimated 2027 expenses: $ 2,880.00
-
Estimated 2027 ending cash balance: $ 24,419.00
● Public Health Infrastructure Fund (#6021)
-
Estimated 2027 beginning cash balance: $ 640,115.70
-
Estimated 2027 revenue: $ 160,000.00
-
Estimated 2027 expenses: $ 153,000.00
-
Estimated 2027 ending cash balance: $ 647,115.70
● Sewage Treatment Fund (#6023)
-
Estimated 2027 beginning cash balance: $ 548,579.70
-
Estimated 2027 revenue: $ 409,300.00
-
Estimated 2027 expenses: $ 391,606.90
-
Estimated 2027 ending cash balance: $ 566,272.80
● Immunization Action Plan Fund (#6025)
-
Estimated 2027 beginning cash balance: $ 0.18
-
Estimated 2027 revenue: $ 0.00
-
Estimated 2027 expenses: $ 0.00
-
Estimated 2027 ending cash balance: $ 0.18
● Emergency Response Fund (#6030)
-
Estimated 2027 beginning cash balance: $ 2.97
-
Estimated 2027 revenue: $ 0.00
-
Estimated 2027 expenses: $ 0.00
-
Estimated 2027 ending cash balance: $ 2.97
● Environmental Health Assistance Fund (#6036)
-
Estimated 2027 beginning cash balance: $ 30,252.49
-
Estimated 2027 revenue: $ 160,000.00
-
Estimated 2027 expenses: $ 150,000.00
-
Estimated 2027 ending cash balance: $ 40,252.49
● For Sale of Property Fund (#6037)
-
Estimated 2027 beginning cash balance: $ 554,758.57
-
Estimated 2027 revenue: $ 10,000.00
-
Estimated 2027 expenses: $ 10,000.00
-
Estimated 2027 ending cash balance: $ 554,758.57
● Alcohol, Tobacco & Other Drugs Fund (#6039
-
Estimated 2027 beginning cash balance: $ 0.66
-
Estimated 2027 revenue: $ 0.00
-
Estimated 2027 expenses: $ 0.00
-
Estimated 2027 ending cash balance: $ 0.66
● Injury Prevention Fund (#6040)
-
Estimated 2027 beginning cash balance: $ 53,066.05
-
Estimated 2027 revenue: $ 0.00
-
Estimated 2027 expenses: $ 0.00
-
Estimated 2027 ending cash balance: $ 53,066.05
● Workforce Development Fund (#6041)
-
Estimated 2027 beginning cash balance: $ 348,543.34
-
Estimated 2027 revenue: $ 100,000.00
-
Estimated 2027 expenses: $ 100,000.00
-
Estimated 2027 ending cash balance: $ 348,543.34
● Population Health Fund (#6042)
-
Estimated 2027 beginning cash balance: $ 119,033.90
-
Estimated 2027 revenue: $ 40,000.00
-
Estimated 2027 expenses: $ 40,000.00
-
Estimated 2027 ending cash balance: $ 119,033.90
● Operations & Maintenance (#6043)
-
Estimated 2027 beginning cash balance: $ 476,103.76
-
Estimated 2027 revenue: $ 300,000.00
-
Estimated 2027 expenses: $ 286,106.90
-
Estimated 2027 ending cash balance: $ 489,996.86
Ms. Taylor thanked everyone at the Budget Commission and the Auditor’s Office for help in getting the GPH finances in order.
The following issues were identified:
Outstanding balance owed to Lake County
Ms. Taylor said that they had processed $379,000 of back bills due to Lake County as part of the Agreement, but that $452,000 was still outstanding. Observer Note: Lake and Geauga have a Cross-Jurisdictional Agreement in which Geauga agrees to pay Lake for personnel costs. It was signed April 3, 2023. Mr. Walder said that they could not process the remaining amounts because there was not sufficient money to have paid those bills at the times they were incurred.
Possible solutions
Possible solutions discussed were that Lake County could surrender these funds (that are owed) out of the contract or Lake County could sue Geauga County (except it was noted that Lake County caused this problem). Prosecutor Flaiz said that there shouldn’t be a vendor (Lake County) in control of “both sides of the balance sheet.” He said that having Ms. Taylor as a local Geauga employee is important. He stated that Ms. Taylor was doing a great job and said, “If they didn't have you, there would be an investigation.” Mr. Walder said that Ms. Taylor should report to the Board directly. Mr. Walder said he was committed, in the remaining months of his term, to assist in cleaning up the old invoices. Mr. Litke said that this type of agreement was the first of its kind and that they have learned that they have to keep fiscal separate.
Mr. Walder suggested a possible change to the Cross-Jurisdictional Agreement that bills have to be submitted on a timely basis.
Impact on the Budget - It was acknowledged that the budget figure might not be accurate due to the unresolved large outstanding balance.
Number of Funds - It was noted that there were quite a few funds and that many were not showing any activity. Mr. Litke said they are looking at that and will close those that they can.
Public Comment: Observer Gail Roussey asked how many Geauga employees there were, and Ms. Taylor said there were three: herself and two individuals in Vital Statistics.
Budget Approved
Budget Hearing Ended at 1:43 PM
Regular Budget Commission Business
-
Tabled Budgets - none available at this meeting
-
Appointment of Alternate Members to the Budget Commission - Laura LaChapelle and Susan Weiland for the Prosecutor
-
General Discussion - none
-
Public Comment - none
-
Adjournment at 1:43 PM
August 25, 2026
The meeting was called to order at 1:00 pm. Present were Treasurer Chris Hitchcock, Auditor Chuck Walder, Prosecutor Jim Flaiz, Deputy Auditors Tina Kloski and Jennifer Hess, and Auditor’s Office Chief Operating Officer Pam McMahan. Other attendees included ADP Chief Deputy Administrator Frank Antenucci, ADP Staff Member Akshay Raikar, and Auditor’s Office Senior Government Advisor Natalie Ray. Members of the public present in person were Geauga Maple Leaf reporter Allison Wilson and LWV Geauga Observer Sarah McGlone. Because this observer attended in person, the virtual attendees who were not identified during the course of the meeting are unknown. Attendees representing each individual entity (if present) will be noted below.
Deadline Changes
At the outset, Mr. Walder stated that the Ohio Tax Commissioner has extended the deadline for Budget Commissions to complete their work on entity budgets to October 1 this year. The deadline for entities to provide their rate resolutions (authorizations for necessary tax levies) to the Auditor’s Office has also been extended to October 31. Mr. Walder said that these 30-day extensions from the state were “primarily because the tax abstracts are late because of the discounting that we all did in the second half due to the Legislature overriding the governor's veto of certain actions. So because that pushed everybody behind, and the Tax Commissioner figured out that this is a problem, so they're extending it all for all of us.”
Reconvening of the 2027 Budget Hearings
The following Budget Hearings were reconvened:
Geauga County Park District (GPD)– Executive Director John Oros, Deputy Director Matthew McCue, Human Resource Manager Director Christine Cycyk, Fiscal Officer Kelsey Fortman, and GPD Legal Counsel Bridey Matheney attended. Observer Note: Mr. Flaiz was not present for this hearing.
GPD’s General Fund revenue and 12/31/27 ending cash balance were corrected (in bold) as follows:
-
Estimated 1/1/2027 Unencumbered General Fund Cash Balance: $ 3,846,092.94
-
Estimated General Fund Revenue: $ 9,704,739.00
-
Estimated General Fund Expenses: $10,616,149.15
-
Estimated 12/31/27 General Fund Cash Balance: $ 2,934,682.79
Public Comment: None offered
The Budget Commission approved the adjusted GPD budget.
Mr. Oros introduced the GPD staff present (listed above). Of note, Kelsey Fortman is the new Fiscal Officer.
Chardon Township Observer Note: No Chardon Township representatives were present, and Mr. Flaiz was not present for this hearing.
Chardon Township’s budget was corrected to remove an erroneously included loan. The budget numbers reported earlier in this document are unchanged.
The Budget Commission approved Chardon Township’s budget.
Claridon Township Observer Note: No Claridon Township representatives were present, and Mr. Flaiz was not present for this hearing.
Claridon Township’s budget was corrected to fix revenue reporting errors. The budget numbers reported earlier in this document are unchanged.
The Budget Commission approved Claridon Township’s budget as amended.
Geauga Public Health (GPH) Observer Note: No GPH representatives were present, and Mr. Flaiz was not present for this hearing.
The GPH budget was already approved on August 18, but the paperwork that had to be signed then was forgotten. The Budget Commissioners signed off on the paperwork.
Huntsburg Township Observer Note: No Huntsburg representatives were present, and Mr. Flaiz was not present for this hearing.
The Huntsburg budget was already approved on August 17, but there was an error in one of Mr. Walder’s slides. It was described as a statistical error, not a numerical change. The Budget Commission voted to approve the corrected slide information.
Middlefield Township Observer Note: No Middlefield Township representatives were present, and Mr. Flaiz was not present for this hearing.
Middlefield Township’s budget was corrected to fix a revenue reporting error. The budget numbers reported earlier in this document are unchanged.
The Budget Commission approved Middlefield Township’s budget.
Montville Township Observer Note: No Montville Township representatives were present, and Mr. Flaiz was not present for this hearing.
Montville Township’s budget was corrected to fix revenue reporting errors. The budget numbers reported earlier in this document are unchanged.
The Budget Commission approved Montville Township’s budget as amended.
Newbury Township Observer Note: No Newbury Township representatives were present, and Mr. Flaiz was not present for this hearing.
Newbury Township’s budget was corrected to fix a transfer error. The budget numbers reported earlier in this document are unchanged.
The Budget Commission approved Newbury Township’s budget.
Parkman Township Observer Note: No Parkman Township representatives were present, and Mr. Flaiz was not present for this hearing.
Parkman Township’s budget was corrected to fix revenue reporting errors. The budget numbers reported earlier in this document are unchanged.
The Budget Commission approved Parkman Township’s budget.
Thompson Township Observer Note: No Thompson Township representatives were present, and Mr. Flaiz was not present for this hearing.
Thompson Township’s budget was corrected to fix a transfer error. The budget numbers reported earlier in this document are unchanged.
The Budget Commission approved Thompson Township’s budget.
Troy Township Observer Note: No Troy Township representatives were present, and Mr. Flaiz was not present for this hearing.
Troy Township’s budget was corrected to fix revenue reporting errors. The budget numbers reported earlier in this document are unchanged.
The Budget Commission approved Troy Township’s budget.
Chester Township Observer Note: No Chester Township representatives were present, and Mr. Flaiz was not present for this hearing.
Mr. Walder reported that the staff ran out of time to correct Chester’s budget, so this matter will be handled at the next Budget Commission meeting. This is possible due to the deadline extension discussed at the beginning of the meeting.
Hambden Township - Trustee Catherine Wolcott and Fiscal Officer Mike Romans attended. Observer Note: Mr. Flaiz was not present for the beginning of this hearing but arrived before it was finished. The first portion of Hambden’s Budget Hearing on August 17 is available earlier in this document.
Key discussion points:
-
Ms. Kloski said that they had already made the required revenue adjustments that were identified at the August 17 hearing, and the numbers for all the funds that were read at that time are correct.
-
Mr. Walder said that Mr. Romans and Trustee Keith McClintock have a meeting scheduled to talk about reserve funds which will reduce Hambden’s carryover going forward. Mr. Walder said he recommended cash carryover of 30-40%, and he indicated that entities with reserve funds should be closer to the 30% mark. He noted that the road and bridge carryover was quite high at 108% and reminded all that the Budget Commission voted to suspend Hambden’s 0.8 mill road levy for 2027. Mr. Walder said that the fire fund carryover percentage changed when he corrected for the fire revenue being understated by $140,000; it was reported at 15% on August 17 but it is actually 28%.
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There is a negative balance in the ambulance fund. Mr. Walder said “theoretically, the fund can't go negative. It’s just impossible… government can't spend more than it has. So that money should be augmented (from another fund).” Mr. Romans said he plans to pay more of its fire/EMS contractual obligations from the fire fund to correct this issue.
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Mr. Hitchcock said that the fire levy ending cash balance was $438,000 in 2025, and yet the Trustees recently had to give the fire department $100,000 to make payroll. Mr. Romans said this was an advance on the fourth quarter contract payment due to money being stolen from the fire department. Observer Note: This is referring to the embezzlement of fire department funds. See the link to an article about the situation in the August 17 Hambden Budget Hearing section of this report above. Mr. Flaiz stated that as of July 31, the Hambden Fire Department only has $12,500. Mr. Romans said the fire department is independent from the township. Mr. Hitchcock said he was “... concerned about the people's money being taken without somebody watching over it.” Mr. Romans maintained that the fire department is separate from the township and he doesn’t “... oversee their day to day, how they're spending their money or how they're doing payroll or anything like that.” Mr. Hitchcock said he thought Hambden needed to do a better job watching over the money. Mr. Romans said he will ask for more information on the fire department’s finances.
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Mr. Flaiz was critical of Mr. Romans, telling him “you made a mess of this budget.” Mr. Flaiz said this caused Hambden to have its road levy suspended by the Budget Commission. Mr. Romans asked how specifically he made a mess for the roads. Mr. Flaiz didn’t specify, but he did reiterate that he thought the whole budget was a mess and said “I just don't feel like you gave the trustees an accurate representation (in the budget).”
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Mr. Walder said that suppressing the 0.8 mill road levy will bring road and bridge carryover down to the 80% range, which is still high but better than 108%. He indicated that he would prefer to bring the carryover down by doing road improvements. Mr. Romans said that they do have a road that they would like to do (presumably meaning repave) in 2027 that isn’t in the budget and would cost “quite a bit of money to do.” Mr. Walder questioned why it wasn’t in the budget, and Mr. Romans said Trustee McClintock didn’t bring it up until after the budget was submitted. Mr. Hitchcock said “it takes more than one person to get a road done. That's why you have multiple trustees. You don't have one person saying ‘this is what we're going to do.’ It's government, so we have other trustees that need to speak to it.”
Public Comment: None offered
The Budget Commission voted to table Hambden’s budget pending the paperwork being completed to suppress the 0.8 mill road and bridge levy and correction of the negative balance in the ambulance fund.
The Budget Commission then voted to schedule a Special Meeting on September 14 at 10:00 for the consideration of any budgets tabled at the present meeting and regular business.
Russell Township - Trustee Kristina Port, Deputy Fiscal Officer Susan Skrovan-DeYoung, Board Administrator Warren Dovsek, and Russell residents Mike Walsh, Kate Walsh, and Matt Mesok attended. Observer Note: The first portion of Russell’s Budget Hearing on August 18 is available earlier in this document.
Key discussion points:
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Mr. Walder said he had done as many budget adjustments as possible and proceeded to walk through them. He first had a slide with the budget numbers as submitted with no adjustments or corrections to serve as a baseline. This included $801,115 in levy suppression reflecting the Trustees’ intention to suppress $386,744.99 in road and bridge levy dollars (the 2016 1.4 mill road and bridge levy) and $414,369.99 in police levy dollars (the 2013 1.5 mill police levy). Mr. Walder said this resulted in 73% general fund carryover, 41% road and bridge fund carryover, 27% fire fund carryover, and 59% police fund carryover, and he noted that there was $1.8 million in reserve funds on top of the money used in these calculations. He also noted that at the August 17 hearing all agreed that the intention of the trustees was to reduce Russell’s revenue and have carryovers of 30-40%, and he had “consternation” about the budget submission not reflecting those intentions. He expressed confusion about how Russell went about calculating what to give back to Russell taxpayers since the submitted budget did not result in carryovers of 30 to 40% in the general or police funds. Mr. Walder stated that Russell’s budget shows about $1 million in transfers out of the general fund that are primarily going to the fire fund and road and bridge fund.
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Mr. Walder next presented a slide reflecting the adjustments he has made to the fire fund. He added in revenue for the PILOT fund (revenue from Laurel Schools in exchange for fire service), employee insurance contributions, and capital motor vehicles (money for an ambulance that the budget said would come from the fire fund but was redundant to a reserve fund) totalling $183,558.90. This increased the fire fund ending balance from $471,730.27 to $655,289.17, which in turn increased the fire carryover percentage to 37%. He expressed that the fire fund is “certainly not in dire need of help at 37 (% carryover),” meaning that the transfer from the general fund to the fire fund may be unnecessary.
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Next there was a slide explaining the adjustments Mr. Walder made to Russell’s general fund. He started by correcting errors in 2026 general fund revenue. This included an additional $219,200.00 in revenue, including a siding expense that is redundant because it is already being saved for by a reserve fund, IT services being misidentified as a general fund capital expense when it is not, and items for the fire dormitory that were already encumbered in previous year’s budget. This adjustment made the 2027 beginning cash balance increase to $1,490,724.40. He added $20,000 in additional revenue to correct for expenditures that were redundant to a reserve fund. This made the 2027 ending cash balance $985,840.43, which brought the general fund carryover up to 97%. Mr. Walder called this “a boatload of money,” and he was baffled as to why Russell is not putting anything into its general fund reserve fund in 2027 despite 1) having so much money in the general fund and 2) the reserve study indicating that they should put $61,500 in every year.
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A similar analysis was presented for the road and bridge fund. Mr. Walder’s adjustments included corrections for understated tax revenue and overfunding of the vehicle reserve fund as well as a roadmower expense that is redundant because it was already covered by the reserve fund. This resulted in $683,644.99 in additional road and bridge revenue, which made the 2027 road and bridge ending balance $1,354,195.79 and the carryover 83%. Mr. Walder called this amount of carryover “a disservice to taxpayers” and suggested Russell create a paving reserve fund and provide taxpayers with the township’s paving schedule on its website.
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Mr. Walder then moved on to describe his adjustments to the police fund. He corrected understated tax revenue, overfunding of the police building reserve fund, and an erroneous transfer out that added up to a total of $24,987.99 in additional police revenue. This increased the 2027 ending police balance to $1,696,938.54 and slightly higher carryover percentage of 60%. Mr. Walder noted that the police building reserve was overfunded by over $55,000 whereas the police vehicle reserve fund was not being fully funded, which he found hard to explain: “Who's running this thing? If the department heads are telling you how much money to put in, that's a problem because they're not doing math. Somebody in the fiscal office has got (to say), ‘hey, here's the guardrails.’ Never had this problem before. This year it blew up. Every reserve is whacked for some reason.”
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Next Mr. Walder focused on Russell’s road building which was described as being in poor repair. He said the budget states that there will be $60,000 in expenses from the road and bridge capital reserve fund. However, he predicted that Russell will actually spend far less than this based on Russell spending $2,330, $2,200, and $0 dollars out of this fund in the last three budgets even though the road garage has numerous problems in need of fixing, such as a leaky roof and defective lights that must be operated by breakers. Mr. Walder stated that “I believe your intentions of putting that money in reserves were to get a kitty, so you could roll that into a down payment to build a new building, and get it all off the radar of the taxpayer, and that's wrong. I'm not going to stand here and let that happen. So, my question for the board is, shouldn't that be considered unencumbered cash?” He went on to say that if the approximately $388,000 in unencumbered money in the road and bridge reserve fund is factored in, road and bridge carryover becomes greater than 100%.
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Mr. Flaiz opined that Russell has been using its reserve funds to hide money and said it was fortunate that the Legislature now allows Budget Commissions to consider reserve funds. He also expressed displeasure with Russell for proceeding with putting its approximately $1 million 2025 police levy on the ballot despite not needing it, saying they “lied to your taxpayers to get that million dollars” and it was “the worst bait switch I've ever seen happen in all my years sitting on here.”
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Mr. Hitchcock said Russell could survive for more than a year without receiving taxpayer money which means they have too much money. He stated “I believe there is agreement (among the Budget Commissioners) that Russell has abused the taxpayers, and it's going to stop. The question is, how quickly can we stop this nonsense?” It was determined that the Budget Commission would need to vote on any changes to Russell’s budget, including any potential levy suppression, at its September 14 meeting.
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The Budget Commissioners discussed different scenarios for levy suspension. It was noted that to get carryover to 40%, $2.275 million in levies would have to be suppressed, whereas 30% carryover would require the suspension of $2.89 million in levies. Mr. Walder said suppressing all of Russell’s non-qualified levies would return $2.85 million to Russell taxpayers. Observer Note: Qualified levies were passed pre-2013 and receive a 12.5% State subsidy (a rollback) which reduces the effective property tax rate paid by property owners. Unqualified levies are not eligible for the State-funded rollbacks, which means property owners must pay the full effective tax rate. Therefore, when an unqualified levy is suppressed, 100% of the tax money goes back to taxpayers, whereas if a qualified levy is suppressed, 87.5% of the tax money goes back to taxpayers and 12.5% goes back to the State. Mr. Flaiz said they cannot cut Russell’s general fund through levy reduction (because the general fund doesn’t directly receive levy money). However, Mr. Walder pointed out that “before people put a levy on the ballot, the levy (language states) that they cannot afford to conduct their governmental abilities within the 10 mill limitation, forcing a levy outside the 10 mill limitation. The inside millage is within the 10 mill limitation. Russell has chosen to leave that in the general fund, but it's available. It should be used first before taxpayers are taxed outside the 10 mill limitation, and they don't do that.” Observer Note: Learn more about inside millage and the 10 mill limitation/ceiling here. Mr. Flaiz said he strongly agreed and indicated that if the Budget Commission acted to reduce Russell’s levies, “it would force you to use your inside millage, which is what you're supposed to be using for this stuff, before you go run to the taxpayers and ask them for more levy money.” He also said that because all of Russell’s levies are continuing, “your voters do not get a chance to ever come back and say, ‘Geez, maybe we are giving you too much money because you're sitting on all this cash,’ and to me that makes it more incumbent upon the Budget Commission to do something here.”
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The Budget Commissioners continued to discuss how much levy reduction they should apply to Russell. Mr. Walder expressed the opinion that reducing them to 30% carryover was justifiable because there is a lot of cushioning (i.e., being conservative in revenue estimates while being liberal in expense estimates) in Russell’s budget and there is still $1.8 million in reserve funds. Mr. Hitchcock asked what would happen if the reserve fund(s) were added in to carryover calculations. Mr. Walder said he would run those calculations for the September 14 meeting. Mr. Walder proceeded to describe other calculations, which are summarized by his statement that “no matter how I shake this thing, I'm getting over $2 million that should be surrendered back to taxpayers.”
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Mr. Flaiz expressed hesitancy to suppress the fire levy since the fire fund’s carryover was reasonable. Mr. Walder stated that in the transcripts of Russell’s budget meetings, the Fire Chief and Assistant Fire Chief said that they could sustain life for 2-3 years without any help from the general fund. Russell proceeded to give the fire fund $475,000 in funding. Mr. Walder said that “you injected 475 (thousand) more than sustaining life, but they underfunded their reserves. So, if they could sustain life without any help, and you give them almost a half a million dollars (more), how can they be behind the eight ball surviving?”
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Mr. Flaiz did the math and said if all non-qualified levies were suspended except fire, it would amount to $2,368,806 revenue reduction, and he made a motion to that effect. This would be the suspension of the 2013 1.5 mill Police levy, the 2013 1.10 mill Road and Bridge levy, the 2016 1.4 mill Road and Bridge levy, the 2017 1.0 Police levy, and the 2025 2.5 mill Police levy. Mr. Walder said he wanted to run the numbers to make sure everything is correct, and he also said he would like to have at least two Trustees present. Mr. Flaiz withdrew his motion.
Public Comment:
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Mr. Mesok said the proceedings were educational and he wished all the trustees and department heads were present. He stated that Russell is the most taxed entity in the county and has the highest average age. He also indicated that he would prefer the Budget Commission go with the higher levy suspension amount of about $2.9 million.
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Mr. Walsh said that he appreciated all the numbers the Budget Commission went through at this meeting and said he was glad that Russell’s high carryover was being addressed.
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Rev. Walsh said Mr. Walder’s presentation of the numbers was “amazing.” She asked how far back Russell’s history of passing “out of control” budgets went. Mr. Hitchcock said at least 16 years, as he created his tracking spreadsheets in 2010, and at that time Russell’s general fund had a balance 278% over the anticipated expenditures. Rev. Walsh said “it baffles me that Russell keeps electing people that have no idea” and added that “I am really glad, so glad that the three of you (the Budget Commission) are willing to step up and say, ‘No, this ends here. We're now in control.’” She asked why the Budget Commissioners previously allowed Russell to put on the 2025 police levy even though they didn’t agree with it. Mr. Walder clarified that the Budget Commission cannot stop a levy; they can only reduce/suspend levies after they pass.
The Budget Commission voted to table Russell’s budget until the September 14 meeting.
Bainbridge Township - Fiscal Officer Matt Domonkos and Fiscal Office staff member Tammy Most both attended virtually. Observer Note: The first portion of Bainbridge’s Budget Hearing on August 17 is available earlier in this document.
Key discussion points:
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Mr. Walder increased Bainbridge’s 2026 general fund revenue by $350,000 to reflect increased investment revenue and town hall renovations that should be paid from the general fund reserve fund. This increased the 2027 beginning general fund balance to $1,307,614.55. He then described adjustments he made to Bainbridge’s 2027 general fund revenue totalling a revenue increase of $182,986.00, including increased investment revenue, correcting the anticipated tax revenue, and fixing the redundant payment from the general fund for the Centerville Mills bridge because this is a reserve item. This results in a 2027 general fund ending cash balance of $1,126,210.55 and a carryover percentage of 50%.
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The road and bridge fund was paying for a truck in the 2026 budget submission, but it was a reserve item. Mr. Walder fixed this redundancy, resulting in a $225,000 increase to road and bridge revenue. This increased the 2027 beginning road and bridge fund balance to $1,400,180.37. 2027 road and bridge revenue was increased by $395,669.00 after tax revenue adjustment and correcting reserve fund redundancies. The results in a 2027 road and bridge ending cash balance of $1,499,356.23 and a carryover of 30%.
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The fire fund’s 2026 revenue was increased by $553,672.00 to correct redundant reserve fund items and overfunding of the fire reserve fund. This made the 2027 fire fund beginning balance $2,601,282.42. 2027 fire revenue was increased by $153,672.00 due to the same issues as 2026. This increased the 2027 fire ending cash balance to $2,597,857.42 and made carryover 53%.
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The police fund’s 2026 revenue was increased by $110,000.00 to correct reserve fund redundancies. This made the 2027 beginning cash balance $473,938.34. 2027 police fund revenue was increased by $225,000.00 to fix reserve fund redundancies, resulting in a 2027 ending cash balance of $834,519.34 and a carryover of 21%.
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Mr. Walder then explained an issue with Bainbridge’s general fund reserve fund. He said that the trustees passed several resolutions in 2024 for different reserve funds, including the general fund reserve. He said that the general fund reserve “particularly pointed to a specific (reserve) study dated January 8, 2024. Unfortunately, the January 8, 2024 (study) does not identify anything in the general fund. It embedded it into a road and bridge or streets or whatever you call it, and the reserve resolution was set to accumulate $3.44 million over 10 years. The source of the funding was the general fund, and your initial deposit was 10% of that $3.44 million dollars, which made sense. The problem is, since the actual reserve study was for both streets and the general fund, that 344k deposit is really inclusive of both funds, which is only going toward one fund, which is a subset. So my concern is, I can't find any resolution, until I got an email last night, no resolution where the trustees actually passed a general fund reserve with an appropriate January 8 dated reserve study for town hall and parks.” Mr. Domonkos said that the Bainbridge trustees did vote “... to accept a resolution broken down into those areas” the previous day (August 24, 2026). Mr. Walder said that Bainbridge has been overfunding the general fund reserve. The initial 2024 deposit was $344,000 as mandated by the reserve study, but then another $500,000 was added in 2024, $535,000 was added in 2025, $500,000 was added in 2026, and $100,000 is slated to be added in 2027. He stated that Bainbridge has been “depositing all this cash in these reserves, but we really don't have a lawful reserve, unless, and this is for Jim (Mr. Flaiz), unless the Prosecutor can say that passing a reserve reflecting backward is proper.” Mr. Flaiz said he would have to look at it.
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Mr. Flaiz expressed concern about “abuse of the reserve fund process” by budgeting to pay for reserve fund items out of operating funds. Mr. Domonkos said they need to “break up some more reserves” to specifically save for certain items, such as retirements and a fire truck replacement. Mr. Walder agreed that would make the reserve funds “more manageable.” Mr. Domonkos said reserve studies may need to be updated yearly to keep up with rising costs. Mr. Walder said updates every three years are recommended. He asked if there is a fire truck purchase listed anywhere in the budget submission, and Mr. Domonkos said no. Mr. Walder asked “so how do we know to take a million dollars of your carryover, assign it to something that we don't know you're going to buy?”
Public Comment: None offered
The Budget Commission voted to table Bainbridge’s budget until the September 14 meeting.
Geauga County - Adrian Gorton, Finance Manager, attended virtually. Observer Note: The first portion of Geauga County’s Budget Hearing on August 17 is available earlier in this document.
Key discussion points:
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The Budget Commission voted to accept the County Commissioners’ resolution suspending collection of the 0.5 mill Job and Family Services (JFS) levy for 2027, reflecting about $1.6 million in property taxes being returned to Geaugans. Observer Note: More information is available in the LWVG Observer Report on the August 25 County Commissioners Meeting.
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Mr. Hitchcock asked if there had been any discussion among the County Commissioners regarding opportunities to return more money to Geauga taxpayers since Commissioner Spidalieri suggested that there was $12-15 million that could be returned. Mr. Gorton responded that there was discussion about the county giving up its share of the Local Government Fund ($800,000), but this wasn’t done because it may be difficult to get the county’s portion back in the future. Observer Note: See the LWVG Observer Report on the August 3 Budget Commission Meeting for details. He said that they had looked at suspending other levies, but many of the other levies involve other elected officials (e.g., the county’s road levies are put on by the County Engineer). Mr. Hitchcock wanted the County Commissioners to continue to look for additional ways to return money to taxpayers and noted there was time to do so with the budget-related deadline extensions from the Tax Commissioner. Mr. Gorton said that there were two major capital projects coming up: the renovation of the old courthouse and the upgrade of the 800 megahertz system requested by the Sheriff. He said that those two projects together will cost about $14 million in the next 2-3 years.
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Mr. Walder pointed out that the day after the Commissioners attended their Budget Hearing asking for tax relief ideas, they voted to increase dog license fees by 30% to give the Dog Warden’s Office $40,000 more in revenue. Observer Note: More information is available in the LWVG Observer Report on the August 18 County Commissioners Meeting. He asked “how we can suppress $1.6 million one day, and the next day we increase taxes by $40,000 to arguably two primary segments of our population, including young people who have pets and the elderly who use pets as companionship?” He opined that the additional $40,000 for the Dog Warden would have been “easily supported by the (county’s) general fund.” Mr. Gorton agreed with that, but said their approach to the Dog Warden’s funding is that it is paid for by the customers, who are people that have dogs. He also indicated that the $5 increase in dog license fees was fairly nominal and that the general fund was likely to provide the Dog Warden with about $1 million for a new building in the future. Mr. Walder stated that the collection of dog licenses fees is an Auditor function and he has to account for it in his department’s budget. He noted that he was not consulted on the fee increase even though it affects his department’s revenue.
The Budget Commission voted to table Geauga County’s budget until the September 14 meeting.
Budget Corrections
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Chardon City - A formula error was discovered in Chardon City’s GCA 14 (Certificate of Estimated Resources) for 2027. The Budget Commissioners approved the corrections and signed the corrected Certificate of Estimated Resources.
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South Russell Village - South Russell’s unencumbered balance column was listed as 2026 instead of 2027. The Budget Commissioners approved the correction.
Regular Business
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Chardon Local School District - Amendment #2. There was a $541,280.09 increase in general fund other source revenue. However, there was an error on the Certificate of Estimated Resources, so no vote could be taken. The staff will redo it, and the matter will be taken up at the next Budget Commission meeting.
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Board of Developmental Disabilities - An appropriations transfer reducing workers compensation by $15,000, reducing equipment by $18,000, increasing travel by $15,000, and increasing software services by $18,000 was approved by the Budget Commission.
Public Comment:
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This observer requested a copy of all Budget Hearing materials from August 17, 18, and 25. They were received via email on August 26.
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Mr. Gorton stated that “prior to us suspending the JFS levy, we had about $2.2 million that I was able to use in order to suppress a levy. With the suppression of the JFS levy, I'm left with about $600,000. So if I suppress anything above $600,000, I will be in the negative. So I will have to cut budgets that have been approved in order to make room to cut another levy.” Mr. Hitchcock said Commissioner Spidalieri told the public that there is $12-15 million in excess money. Mr. Gorton replied that Mr. Spidalieri meant cash carryover, which doesn’t include unused appropriations or uncertified revenue. Mr. Flaiz said budget cuts wouldn’t be required to return more money to taxpayers. Mr. Gorton countered “I would have to do speculative math then. I wouldn't be able to do it with the way the numbers are.” Mr. Walder said that Mr. Gorton could return to the county’s previous practice to “defund certain capital projects until after carryover hits, and then fund them with the remainder of carryover,” though there was consensus that it was poor practice when the county did this. Mr. Walder pointed out that “back when we were doing that, we were not surrendering money to the taxpayers. That's the difference. The difference is, if you are not fully funding budgets that are requested because you're giving money back to the taxpayers waiting for carryover to happen to fund those projects, that's one thing. We've never done that before.” Mr. Flaiz said he was fine with the county’s budget as is and he liked the five year capital plan that was provided. He indicated that he understood Mr. Hitchcock’s position that the county should look for additional ways to return money to taxpayers, but it may not be possible: “we all know the cash carryover is going to be there, but I don't know that it's something that you can really plan for from your position, Adrian (Mr. Gorton).” Mr. Gorton said that several revenue accounts were not performing to the level they have in the past.
The meeting was adjourned at 4:29 pm.
Next Meeting: The next Budget Commission meeting will be a Special Meeting for Reconvening the Budget Hearings and Regular Business on Monday, September 14 at 10:00 am.
Observers: Sarah McGlone and Gail Roussey
Editor: Gail Roussey (all sections except the August 17 Geauga County Hearing and the August 18 Geauga Public Health Hearing, which she wrote) and Sarah McGlone (the August 17 Geauga County Hearing and the August 18 Geauga Public Health Hearing sections, which she did not write)
Reviewer: Carol Benton
Date Submitted: September 9, 2026
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.