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1.) General Fund (P10) Unrestricted
1545 Primary Funds
2.) Land Acquisition Fund (P40) Restricted Levy (1992-2016) (Collection ended 2017)
Sources: 1545 Russell Park District, Geauga County Board of Elections, Geauga County Auditor
Russell Township Park District Issues 1545 Primary Funds 1.) - - PowerPoint PPT Presentation
Russell Township Park District Issues 1545 Primary Funds 1.) - - PowerPoint PPT Presentation
1545 Russell Township Park District Issues 1545 Primary Funds 1.) General Fund (P10) Unrestricted 2.) Land Acquisition Fund (P40) Restricted Levy (1992-2016) (Collection ended 2017) Sources: 1545 Russell Park District, Geauga County Board of
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SLIDE 3
1545 Revenue Distribution
GENERAL FUND (P10) LAND ACQUISITION FUND (P40)
Local Government Library Funds Interest Inside Millage Outside Millage (Levy) Property Tax & Rollback Distribution 1Mill/Yr. for 1992 through 2017 0.15Mills/Yr. for 2014 & Prior 0.10Mills for 2015 0.05Mills for 2016 0.00Mills Thereafter
Sources: 1545 Russell Park District, Geauga County Auditor
1Mill ^ $250k thus; .15Mill ^ $37.5k .10Mill ^ $25k .05Mill ^ $12.5k 1Mill ^ $150k
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August 14, 2018 Hearing
---- 0.15Mills Inside 0.10Mills Inside 0.05Mills Inside 0.0Mills Inside 0.0Mills Inside
Sources: 1545 Russell Park District, Geauga County Auditor
P10
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August 14, 2018 Hearing
$182,329.98
---- 0.15Mills Inside 0.10Mills Inside 0.05Mills Inside 0.0Mills Inside 0.0Mills Inside
$4,020.00
Sources: 1545 Russell Park District, Geauga County Auditor
^ $52k
P10
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August 14, 2018 Hearing
Sources: 1545 Russell Park District, Geauga County Auditor
1Mill Outside 1Mill Outside 1Mill Outside -- 1Mill Outside 0Mill Outside
P40
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1Mill Outside 1Mill Outside 0Mill Outside 1Mill Outside -- 1Mill Outside
August 14, 2018 Hearing
$1,062,742.04 $133,089.00 $17,805.00 $150,894.00 $1,213,636.04 $30,000.00 $30,000.00 $1,183,105.94 ($530.10) Sources: 1545 Russell Park District, Geauga County Auditor
P40
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August 14, 2018 Hearing
$1,062,742.04 $133,089.00 $17,805.00 $150,894.00 $1,213,636.04 $30,000.00 $30,000.00 $1,183,105.94 ($530.10) Sources: 1545 Russell Park District, Geauga County Auditor
1Mill Outside 1Mill Outside 1Mill Outside -- 1Mill Outside 0Mill Outside
P40
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August 14, 2018 Hearing
$1,062,742.04 $133,089.00 $17,805.00 $150,894.00 $1,213,636.04 $30,000.00 $30,000.00 $1,183,105.94 ($530.10) Sources: 1545 Russell Park District, Geauga County Auditor
1Mill Outside 1Mill Outside 1Mill Outside -- 1Mill Outside 0Mill Outside
P40
The Geauga County Budget Commission unanimously voted to table, until Aug 28th, the 1545 Russell Park District’s 2019 Budget.
SLIDE 10
August 17, 2018 Meeting
Sources: 1545 Russell Park District, Geauga County Auditor
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August 17, 2018 Meeting
Source: Geauga County Auditor
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August 17, 2018 Meeting
Sources: 1545 Russell Park District, Geauga County Auditor
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August 28, 2018 - 2nd Hearing
Sources: Geauga County Budget Commission, Geauga County Auditor
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August 28, 2018 - 2nd Hearing
Sources: Geauga County Budget Commission, Geauga County Auditor
The 1545 Russell Park District advised the Budget Commission that they were hiring Alger & Assoc. to correct their financial
- issues. They indicated that this would take
approximately 2 weeks and would not be completed before the 9/1/2018 deadline.
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August 28, 2018 - 2nd Hearing
Sources: Ohio Auditor of State, Geauga County Budget Commission
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August 28, 2018 - 2nd Hearing
Sources: Ohio Auditor of State, Geauga County Budget Commission
The Geauga County Budget Commission unanimously voted to NOT approve the 1545 Russell Park District’s 2019 Budget.
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October 11, 2018 Summary
Source: Geauga County Auditor
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October 15, 2018 Email
Source: Geauga County Auditor
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October 15, 2018 Email
Source: Geauga County Auditor
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October 16, 2018 Meeting
$186,758 for 2014 $37,242 / $186,758 = 0.199413 for 2014 $149,516 / $186,758 = 0.800587 for 2014
2014
Source: Geauga County Auditor
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October 16, 2018 Meeting
$175,907 for 2015 $25,013 / $175,907 = 0.142194 for 2015 $150,894 / $175,907 = 0.857806 for 2015
2015
Source: Geauga County Auditor
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October 16, 2018 Meeting
$164,655 for 2016 $12,575 / $164,655 = 0.076372 for 2016 $152,080 / $164,655 = 0.923628 for 2016
2016
Source: Geauga County Auditor
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October 16, 2018 Meeting
$152,789 for 2017 $0 / $152,789 = 0.000000 for 2017 $152,789 / $152,789 = 1.000000 for 2017
2017
Source: Geauga County Auditor
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October 16, 2018 Meeting
Source: Geauga County Auditor
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October 16, 2018 Summary
Source: Geauga County Auditor
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October 25, 2018 Update
1.) County Auditor Chief Compliance Officer issued a public records request to the 1545 Park District and Alger & Associates requesting Accountant’s report as shown to County Auditor at the October 11, 2018 meeting. 2.) The public records request denied without citing ORC exemption but stating report was a “draft”. 1545 Counsel demands meeting with County Auditor to discuss confusion with 1Mill levy allocation.
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Summary
1.) While denying my office full review of their Accountant’s report, the 1545 Russell Park Commissioners have publicized and reported that they must transfer $154,445 into their Land Acquisition Fund (P40), leaving a General Fund balance of $30,000. 2.) Despite repeatedly advising the 1545 Park Commissioners to the contrary, the 1545 Commissioners continue to assert that their levy revenue had been previously distributed under an 80%/20% ratio (80% Land Acquisition, 20% General Fund). 3.) After 4 meetings with the 1545 Park Chair providing voluminous financial analysis, fiscal guidance, and investing over 100 man-hours at taxpayer expense to help the District resolve their accounting issues, the 1545 Commissioners can not seem to grasp the basic concepts being communicated. 4.) It was discovered last week, by my office’s Chief Compliance Officer, that the appointed 1545 Park Commissioners have apparently failed to fulfill their obligation under ORC1545.05(A) which states; “The bond shall be approved by and filed with the county auditor.” My office’s Chief Compliance Officer has determined that no such Bonds have been approved by or are on file in my office for the currently appointed 1545 Russell Township Park District Commissioners.
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Conclusions
1.) As we have received no verifiable evidence to support or authenticate the reported transfers or final corrected balances for the 1545 Russell Park District and those publically reported significantly vary from the estimates provided to the 1545 Park Commission, my opinion is that we can not corroborate the 1545 Park District’s fund balances. 2.) As my office believes that there exists a defect in the acceptance of appointment by the current 1545 Russell Park District Commissioners, it calls into question the authority and legitimacy of all actions taken with the current 1545 Commissioners pursuant to ORC 3.30 (Failure to Give Bond) which states, “A person elected or appointed to an
- ffice who is required by law to give a bond or security previous to the performance of
the duties imposed on him by his office, who refuses or neglects to give such bond or furnish such security within the time and in the manner prescribed by law, and in all respects to qualify himself for the performance of such duties, is deemed to have refused to accept the office to which he was elected or appointed.” (emphasis added).
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Conclusions
1.) As we have received no verifiable evidence to support or authenticate the reported transfers or final corrected balances for the 1545 Russell Park District and those publically reported significantly vary from the estimates provided to the 1545 Park Commission, my opinion is that we can not corroborate the 1545 Park District’s fund balances. 2.) As my office believes that there exists a defect in the acceptance of appointment by the current 1545 Russell Park District Commissioners, it calls into question the authority and legitimacy of all actions taken with the current 1545 Commissioners pursuant to ORC 3.30 (Failure to Give Bond) which states, “A person elected or appointed to an
- ffice who is required by law to give a bond or security previous to the performance of
the duties imposed on him by his office, who refuses or neglects to give such bond or furnish such security within the time and in the manner prescribed by law, and in all respects to qualify himself for the performance of such duties, is deemed to have refused to accept the office to which he was elected or appointed.” (emphasis added).
I therefore respectfully propose and recommend that the Geauga County Budget Commission elect to advise the Senior State Auditor of the Ohio Auditor of State’s office with the foregoing conclusions.
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