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Budget Commission

LWV Geauga Observer Corps


Meeting Details: The Geauga County Budget Commission met in Regular Session on Wednesday, February 22, 2023 at 10:00 a.m. in Suites A333-334 of the Geauga County Office Building at 12611 Ravenwood Drive, Chardon, Ohio.  This meeting was in person with a virtual option via MS Teams. 


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


Staff Attendance: Chief Deputy Auditor Ron Leyde, Deputy Auditors Tammy Most and Kristen Sinatra, Fiscal Office Manager Pam McMahan.


County/School/Township/Village Representatives: Budget and Finance Manager Adrian Gorton, Berkshire LSD Treasurer Beth McCaffrey, Cardinal LSD Treasurer Seth Cales, Chardon LSD Treasurer Deb Armbruster, Kenston LSD Interim Treasurer Andrew Pizzulo, West Geauga LSD Treasurer Karen Pavlat.


Minutes: Minutes from the Regular Meeting on 2/6/2023 were approved.


2023/2024 School Budget Hearings: - Highlights:

  • Auditor Walder began the school budget hearings with a presentation entitled “2023 County School Update.” He noted that the county collected approximately $1.5 million more in sales tax in 2022 than in 2021, while property tax collection decreased slightly in the same interval. School assessed property values increased by approximately $41 million from 2021 to 2022. 

  • Walder informed the assembled school district treasurers that the schools should continue to report property valuation complaints over $50,000 via the county auditor’s website despite the change brought on by H.B. 126 raising the complaint threshold to $500,000. 

  • Finally, Walder shared that he and Prosecutor Flaiz are working to investigate the valuation of the Orwell-Trumbull Pipeline made by the state. Another company acquired Orwell-Trumbull Pipeline’s assets but not its tax liabilities, meaning its delinquency is still on the books. Walder and Flaiz are hoping to get more information from the Ohio Department of Taxation via public records requests, but Flaiz noted that the matter may escalate to litigation if information from the records requests is inadequate.

Following the “2023 County School Update” presentation, the budget hearings commenced, with highlights below:

  • Berkshire LSD-  Estimated 2023/2024 resources were certified as follows: $22,412,978.58 in the general fund, $1,221,400.00 in special revenue funds, $1,487,254.42 in debt service funds, $486,359.03 in capital project funds, $336,000.00 in enterprise funds, $452,500.00 in internal service funds, and $115,000.00 in fiduciary funds for a total of $26,511,492.03.

2023/2024 general fund expenses are estimated to exceed revenue by approximately $1.66 million, leaving an estimated cash balance of $1,968,233.58 on 6/30/2024. Prosecutor Flaiz noted his unease with the district’s deficit spending. Auditor Walder stated that the district may run out of money in about two years if projections are correct. Treasurer Hitchcock indicated that Berkshire LSD may be in need of a levy while noting that this was ultimately up to the district to decide.  

  • Cardinal LDS- Estimated 2023/2024 resources were certified as follows: $19,258,523.58 in the general fund, $974,200.00 in special revenue funds, $2,196,789.67 in debt service funds, $800,836.00 in capital project funds, $635,500.00 in enterprise funds, and $72,500.00 in fiduciary funds for a total of $23,938,349.25.

2023/2024 general fund revenue is estimated to exceed expenses by approximately $566,700, leaving an estimated cash balance of $5,873,499.58 on 6/30/2024. Auditor Walder noted that Cardinal’s balances are climbing, putting the district in a good position moving forward.

  • Chardon LSD-  Estimated 2023/2024 resources were certified as follows: $65,484,298.00 in the general fund, $5,476,500.00 in special revenue funds, $425,100.00 in debt service funds, $1,719,916.76 in capital project funds, $8,565,000.00 in internal service funds, and $135,000.00 in fiduciary funds for a total of $81,805,814.76.

2023/2024 general fund revenue is estimated to exceed expenses by approximately $2.17 million, leaving an estimated cash balance of $28,933,312.00 on 6/30/2024. Prosecutor Flaiz stated that the amount of money in the district’s general fund is alarmingly high. The Budget Commission advised Chardon LSD to come up with a plan to make needed capital improvements utilizing money from the general fund before next year’s school budget hearings.  

  • Kenston LSD- Estimated 2023/2024 resources were certified as follows: $48,896,558.74 in the general fund, $2,113,200.00 in special revenue funds, $6,975,102.55 in debt service funds, $1,087,000.00 in capital project funds, $1,890,000.00 in enterprise funds, $10,140,000.00 in internal service funds, and $79,000.00 in fiduciary funds for a total of $71,180,861.29.

2023/2024 general fund expenses are estimated to exceed revenue by approximately $3.25 million, leaving an estimated cash balance of $4,897,473.84 on 6/30/2024. Auditor Walder observed that Kenston is experiencing a slight squeeze and also noted that the district’s last levy failed. Kenston Interim Treasurer Pizzulo updated the Budget Commission on the search for a new permanent district treasurer, stating that the candidate pool is shallow and the search is expected to go into the spring and summer. 

  • West Geauga LSD- Estimated 2023/2024 resources were certified as follows: $52,418,058.00 in the general fund, $7,799,459.00 in special revenue funds, $2,215,519.00 in capital project funds, $1,450,012.00 in enterprise funds, $220,000.00 in internal service funds, and $243,000.00 in fiduciary funds for a total of $64,346,048.00.

2023/2024 general fund expenses are estimated to exceed revenue by approximately $1.12 million, leaving an estimated cash balance of $24,178,791.00 on 6/30/2024. Prosecutor Flaiz observed that West Geauga’s revenue has increased markedly starting in 2021 due to the district’s absorption of Newberry LSD. Auditor Walder noted that everything is in flux for the first three years after a consolidation and stated that West Geauga is still performing very well even with the consolidation to consider.   


After a brief break so that the school district treasurers could depart, the Budget Commission conducted the regular business portion of the meeting. 


Revenue Certification Requests:


The following Revenue Certifications were approved:

  • West Geauga Local School District- The amendment approved at the February 6, 2023 Budget Commission meeting was re-signed due to a recharacterization of funds. Fund totals remained unchanged.  

  • Chardon Local School District- Amendment #3. $62,230,201.53 in the general fund, $8,700,581.16 in special revenue funds, $422,512.47 in debt service funds, $2,731,823.21 in capital project funds, $28,851.38 in enterprise funds, $8,776,289.55 in internal service funds, and $217,505.70 in fiduciary funds for a total of $83,107,765.00.

  • Cardinal Local School District- Amendment #2. $18,269,318.92 in the general fund, $6,062,717.75 in special revenue funds, $2,083,505.18 in debt service funds, $1,296,053.85 in capital project funds, $896,339.50 in enterprise funds, and $10,356.35 in fiduciary funds for a total of $28,618,291.55.

  • Chester Township- Amendment #1. $1,714,708.06 in the general fund, $11,049,784.57 in special revenue funds, $5,032.00 in capital project funds, and $42,011.99 in special assessment funds for a total of $12,811,536.62.

  • City of Chardon- Amendment #2. $11,694,290.96 in the general fund, $8,917,856.14 in special revenue funds, $373,435.34 in debt service funds, $4,884,465.27 in capital project funds, $6,513,931.66 in enterprise funds, $8,054.18 in internal service funds, and $183,413.24 in fiduciary funds for a total of $32,575,446.79.

  • Bainbridge Township- Amendment #2. $3,582,291.06 in the general fund, $20,134,062.16 in special revenue funds, $2,517,027.18 in debt service funds, $270,293.55 in capital project funds, $10,798.02 in special assessment funds, and $537.99 in fiduciary funds for a total of $26,515,009.96.

  • Aquilla Village- Amendment #1.  $122,279.13 in the general fund, $184,297.46 in special revenue funds, and $4,046.92 in special assessment funds for a total of $310,623.51.

  • Huntsburg Township- Amendment #1. $406,040.22 in the general fund, $1,852,380.02 in special revenue funds, $31,883.00 in debt service funds, and $10,828.98 in capital project funds for a total of $2,301,132.22.

  • Munson Township- Amendment #1. $1,125,210.31 in the general fund, $4,181,147.15 in special revenue funds, and $200,000.00 in capital project funds for a total of $5,506,357.46.

  • Newberry Township- Amendment #1. $1,307,071.43 in the general fund, $5,550,386.92 in special revenue funds, and $3,553.86 in capital project funds for a total of $6,861,012.21.

  • Middlefield Village- Amendment #1. $2,517,590.46 in the general fund, $9,457,776.26 in special revenue funds, $1,433,295.39 in capital project funds, $7,876,784.52 in enterprise funds, and $182,150.35 in fiduciary funds for a total of $21,467,596.98.

  • Chardon Township- Amendment #1. $583,751.59 in the general fund, $2,468,398.95 in special revenue funds, $87,344.81 in debt service funds, and $704.22 in fiduciary funds for a total of $3,140,199.57.

  • Geauga County Health District- Amendment #2. $2,639,451.69 in the general fund and $4,656,950.42 in special revenue funds for a total of $7,296,402.11.

  • Geauga County- Amendment #2. $46,242,857.46 in the general fund, $123,279,760.53 in special revenue funds, $6,279,092.87 in debt service funds, $1,254,159.50 in special assessment funds, $27,119,356.76 in capital project funds, $17,543,060.25 in enterprise funds, $1,206,807.93 in internal service funds, and $3,757,550.66 in fiduciary funds for a total of $226,682,645.96.

The following Revenue Certifications were TABLED::

  • Geauga Park District - Amendment #3. $10,320,415.45 in the general fund, $794.34 in the special revenue funds, $1,793,049.35 in the capital project funds for a total of $12,114,258.14.

  • Geauga Park District - Amendment #4.  $10,320,414.45 in the general fund, $794.34 in the special revenue funds, $2,863,851.80 in the capital project funds for a total of $13,185,060.59.

After lengthy discussion, the proposed amendments  were tabled. There were no GPD representatives present at the meeting to address the Budget Commissioners’ concern about the GPD’s appropriations for 2023 exceeding their resources. The Budget Commission indicated that it has pointed out to GPD that they are over-appropriated, and GPD’s attempts to fix the situation via amendments submitted to the Budget Commission have not been sufficient. The Budget Commissioners are concerned that GPD may be out of money by January 2024, and they asserted that the process of righting the ship cannot wait until the end of the year. Reviewer Comment: 


The Budget Commission will request that GPD attend the next Budget Commission meeting on March 6 to explain their over appropriation situation and how they plan to fix it. It was noted that the Budget Commission can only request that GPD come to the meeting: it cannot require their presence or make them answer any particular questions. The Budget Commissioners expressed their eagerness to talk with GPD- particularly as a matter of public record with the public able to comment- to hopefully resolve this issue.


BOCC Budget and Finance Manager Adrian Gorton asked if it was possible for the county to step in and prevent GPD from continuing to pay its bills, as their continued dispersal of funds may be illegal. Auditor Walder opined that this is an audit issue and indicated that it is ultimately up to the State of Ohio Auditor to make sure that GPD’s appropriations are not exceeding its resources.  Auditor Walder noted that he will be sending a letter to GPD outlining the Budget Commission’s concerns, and he will send a copy of this letter to the State of Ohio Auditor’s office as well.     


Discussion Item:      

  • The Interim Fiscal Officer from Auburn Township reached out to the Budget Commission stating his concern that he will be unable to meet the State of Ohio Auditor’s Uniform Accounting Network (UAN) deadline to close out the previous year by March 1. He requested help from the Budget Commission, but Auditor Walder stated that there is nothing the Budget Commission can do, as the March 1 deadline is set by the state. Walder advised that Auburn Township close out the year as best they can and then go back and correct as necessary later on.   

Public Comment:

  • Dave Partington, Secretary of the 501(c)(4) Protect Geauga Parks, stated he is disappointed that GPD has not shared financial information with the Budget Commission and is further disappointed by inconsistencies in the behavior of GPD, specifically citing GPD’s claim in August 2022 that they would not buy a property near the Rookery only to actually buy said property in November 2022. Furthermore, Mr. Partington shared his concern about the amount of money being spent by GPD on legal counsel and outside CPA services. Mr. Partington stated he thought it was a good idea to request that GPD appear before the Budget Commission to have “one more shot” to explain itself to the Budget Commissioners.

  • Barbara Partington, President of the 501(c)(4) Protect Geauga Parks, noted her dismay over the decision of GPD to remove public comment during its meetings in July 2016. Mrs. Partington stated that Protect Geauga Parks surveyed 57 other park districts and found that all allow public comment.

  • One online participant suggested that the Budget Commission meet with GPD on the Parks District’s own “turf” in order to facilitate better communication. Auditor Walder said he would be willing to do this only if a public comment period would be part of the proceedings. 

  • Another online participant asked if public pressure on the State of Ohio Auditor would help resolve the situation with GPD. Auditor Walder indicated that public pressure is always of help as all involved are public servants. Prosecutor Flaiz stated he thought the State of Ohio Auditor might be more responsive to media coverage of the situation and further indicated that he feels local media haven’t covered the story enough. However, the Budget Commissioners did note that at least two local reporters attended today’s Budget Commission meeting remotely.

More Information and Posted Minutes: Available on Auditor website


Next Meeting: March 6, 2023 at 10:00 am


Name of Observer:  Sarah McGlone

Name of Reviewer:  Shelly Lewis

Submitted 2/23/2023


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.


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