2026.05.18 Committee of the Whole Meeting/Executive Session

追加: 2026-05-19

[00:10:00]Good afternoon. The Kiahaga County Committee of the Hall meeting for Monday, May 18th, 2026 will please come to order. The time is now almost 5 minutes past 1:00 and I would ask the clerk to please call the role.

[00:10:21]>> Good afternoon everyone. As a reminder to all in attendance, this meeting is being recorded and live streamed on the county's YouTube page. Also, as a reminder to all meeting attendees seeking parking validation for today's meeting, please be sure to scan the QR code located on the back table near the chamber's entrance to claim your discount. If you do not already have a Metropolis account, you will need your license plate number to set up the account in advance of receiving your discount. Please be sure to complete this prior to the end of today's meeting as the QR code will be removed at the conclusion of the meeting. Calling the role. Miss Conwell.

[00:11:00]>> Mr. Jones. Mr. Jones is absent at the moment. Miss Turner >> present.

[00:11:04]>> Mr. Hower >> here.

[00:11:06]>> Miss Simon is absent at the moment. Mr. Kelly >> here.

[00:11:09]>> Mr. Sweeney >> present.

[00:11:11]>> Mr. Castleberry >> here.

[00:11:12]>> Mr. Gallagher.

[00:11:14]>> Mr. Schleer >> here.

[00:11:16]>> Council President Miller >> here.

[00:11:18]>> You have a quorum.

[00:11:19]>> Thank you very much. And the next item on the agenda is public comment. Has anybody signed in? No public comment has been submitted.

[00:11:28]>> Thank you very much. Uh I would like to uh take the items a little bit different from the order that's printed here. I would like to first hear the uh the two finance items, the first quarter update and and the uh tax budget and then we would do the executive session and then we would come back and deal with the uh the courthouse capital funding agreement.

[00:11:57]Do I have a motion to agend a so stated?

[00:12:00]>> So moved.

[00:12:01]>> Second.

[00:12:02]>> Been moved and seconded to amend the agenda. All those in favor say I. I.

[00:12:09]>> Any opposed? The agenda is amended and I would now like to turn the gavl over to finance chair Turner to uh run the finance.

[00:12:28]>> Thank you, President Miller. Good afternoon. Um, we convene reconvene today as the finance and budgeting committee to continue the work of fiscal oversight and long range planning on behalf of the residents of Kyhoga County. Our first presentation this afternoon is the 2026 first quarter update from the office of budget and management. These quarterly updates are important because they give us a early view into how our budget assumptions are performing against actual conditions.

[00:12:59]They allow us to track revenue trends, expenditure pressures, departmental performance, and emerging challenges before they become larger structural concerns. In a time when local governments across the country continue to navigate economic uncertainty, inflationary pressure, shifting federal and state dynamics, and growing services demands, these conversations matter. They help ensure that our decisions remain grounded not only in our projections but in real-time fiscal realities. I want to thank Director Parfowitz and the Office of Budget Management for their continued diligence, professionalism, and stewardship through this process.

[00:13:40]Director, thank you for being here. You may proceed when ready.

[00:13:44]>> Uh thank you, Councilwoman Turner. Um Walter Parfiels from the Office of Budget and Management within the fiscal department. Uh thank you again for allowing me the opportunity to present the first quarter budget update. Uh so at this point everyone should have the report and also the PowerPoint presentation. So the PowerPoint presentation is you know the key indicators more or less summary version of this but I've noted noted some page numbers in the bottom leftand corners of each slide if you want to refer to the actual report that's referenced there as well.

[00:14:26]Uh just want to start with some key developments that occurred in the first quarter. Um we received our certificate of estimated resources for 2026.

[00:14:38]Uh in January we received $4.4 million of sales tax revenue is really from 2025 as from the sales tax holiday. Uh, we approved $28.8 million in appropriations for the central services campus in Garfield Heights. We approved 2.2 million in appropriations to to create the new archives document management department. Uh, we also extended the 63.6 million standby letter of credit for Metro Health.

[00:15:08]Um, I didn't add it to the slide, but last week we had a couple of developments.

[00:15:13]We received credit ratings from Moody's and Standard and Pores. Moody's rated us uh double A2 and SNP rated us double A.

[00:15:23]So there is no change from how we were rated in the in the past. So you know even with the bond issuance, our credit rating is still pretty strong.

[00:15:37]So with that, I'll get right to the general fund. Uh this is the same format I'm sure you've seen a couple times now.

[00:15:44]Uh general fund projected end 2026 with an operating deficit of $18 million.

[00:15:50]So the figures in column labeled 2026 projection compares total revenue of 641 million and total expenditures of 658 million. Um included in total operating expenditures are 10.3 and projected ARPA spending. It's the middle column there labeled ARPA projection. Uh and the third column, if you exclude ARPA from the um calculation, the true operating deficit narrowed to $7.8 million.

[00:16:22]Just to go over general fund revenue.

[00:16:27]So again, $640.5 million, 1.3 million or just 210 of a percent over budget. You can see it there by category.

[00:16:37]the, you know, I'll go over the bolded ones. Those are the larger uh variances.

[00:16:41]Charges for services is projected to total 114.4 million. It's 1.3 million.

[00:16:47]1.1 over the budget. It's primarily board of election fee revenue.

[00:16:53]Fines and forfeitures projected to total 12.1 million is 4.3 million or 26.1% under budget. This is all due to these um um excess private foreclosure revenue that the clerk's office, the clerk of court has on dependent on deposit. These um the transfers are coming in at a much slower rate than what we projected.

[00:17:17]Interest earnings projected to total $33.9 million. It's 1.6 or 5.1% over the budget.

[00:17:25]Um I did go back and look back at the Star Ohio rate. So star Ohio rate has has actually grown since uh December of 2025.

[00:17:36]2025 we were getting 3.92% and um March of 2026 we're getting 4.48%.

[00:17:46]Other revenue projected to total $16 million some 1.5 million or 8.7% under budget primarily in the category of bed taxes.

[00:17:58]Sales taxes projected to total 345.5 million, 3.3 million or 1% over budget.

[00:18:05]It's all primarily due to the sales tax holiday.

[00:18:14]General fund expenditures projected to total 658.6 million, 5.2 million or just 8/10en of a percent under budget.

[00:18:25]So as you know the categories are personnel other and also subsidies to the other funds.

[00:18:31]So let's just go through them by category. Personnel services projected to total 394.5.

[00:18:38]It's 3.3 million or 8/10en of a percent over budget.

[00:18:43]Other expenditures projected to total 202.2 million. It's 8.5 million or 4% under budget.

[00:18:51]subsidies to other funds are projected to total 61.9 and that's what was assumed in the budget.

[00:18:58]So once again here we we back out ARPA projected expenditures of 10.3 this year.

[00:19:05]If we back those out our projected total would be 648.3 million or 4 million 610 over budget.

[00:19:16]So, in this presentation, I did not prepare a slide for subsidies since they're projected to come in right on budget, but I did put together a slide to take a look at the same expenditures on the previous slide, but from a departmental perspective.

[00:19:34]So, pages 11 and 12 of the report provide a narrative detailing these budget variances for each department.

[00:19:40]And then page 25 of the report details general fund variances, all inclusive.

[00:19:46]so that you can see everyone who are who are deficits who are surpluses.

[00:19:51]Um again from the previous slide the general fund is projected to end total expenditure surplus of $5.2 million and the breakdown is uh county executive departments.

[00:20:04]They contribute 4.6 to the surplus. It's $1.9 million surplus in the fiscal department but a $9.3 million deficit projected in the sheriff's department.

[00:20:17]elected officials projected to end with a deficit of $1.2 million. This includes $1.2 million deficit in common please, a n $900,000 surplus in domestic relations, a $1.3 million deficit in juvenile court, and a $600,000 surplus in prosecutor's office.

[00:20:38]Boards and commissions projected to comp contribute 1.8 8 million to the surplus, 1 million deficit in the board of elections, followed by $600,000 surplus in public defender and a $1.9 million surplus in the veteran services commissions. These are all our projections based on what we've seen through first quarter.

[00:21:00]So again, page 25 of the report will provide you with the complete list.

[00:21:09]>> Wait till the end or ask a very quick question now. I'm sorry.

[00:21:11]>> Oh, to the wrong chair.

[00:21:14]>> I stepped out.

[00:21:15]>> Too much going out. Hold on.

[00:21:18]>> Excuse us, director. I think the council woman had a question.

[00:21:22]>> Okay. On that point, >> and then uh Councilman Sweeney >> uh through the chair to uh Walter. So, on that point, in terms of the deficits that we have, are any of those and they're outside departments, so does that have anything to do with hiring or anything like that? Does that play a role in those deficits?

[00:21:41]>> It it does, Councilwoman. Uh the final slide that I'll show you will break down who's ahead and behind in their hiring so you can see who's you between between December uh 31st and March 31st of this year. Uh we lost 81 staff. There's a slide in the back that I'll I'll go over. We'll go over all that.

[00:22:02]>> Will that kind of balance this out a little bit?

[00:22:05]>> Well, as the year progresses. Yes.

[00:22:07]>> Thank you. Thank you.

[00:22:09]Chairman, Madam Chair.

[00:22:12]>> Thank you, Madam Chairwoman. Uh, but for the personnel with the board of elections, is there anything else that is causing their deficit? Because we have a lot of through the chair, we need to give them something >> that has to do with uh uh some of their space costs combination of the lease for 1801 combined with common area maintenance that the county provides to them.

[00:22:35]>> Yeah. through the chair. It's we have to keep an eye on the it was a it was a necessary to go the elections are going good but there's some complications that I don't think we all anticipated and I want to make sure the board of elections is uh well funded but also not well funed funded appropriately and uh the county is um working in partnership which I know they are but I just was curious about the 1.39 >> Councilman Sweeney we have a meeting scheduled with Tony and his group I believe it's this week to go over some of this plus he has another request coming for a new system of some sort as well.

[00:23:11]>> We're in good hands with you and madam chairwoman. Thank you.

[00:23:13]>> Thank you. Any further questions?

[00:23:18]>> May proceed.

[00:23:21]>> So next we'll take a look at um where we're projected to end from a cash perspective. Um we started the year 153.1 million in the general general fund. Uh we have revenue projected at $640.5 million. Expenditures total $596.6 million and our subsidies of 6061.9 million will leave us with an ending cash balance of 135.1 million.

[00:23:51]So this ending cash balance $12.4 million below the cash reserve requirement of $147.5 million. So, with this balance, we're not in compliance with our own cash reserve requirement.

[00:24:04]And then to further complicate things, if we spend all of the ARPA money, we'll end up with a cash balance of 124.8 million, which is even worse, $22.7 million below the cash reserve requirement and not in compliance with our requirements.

[00:24:22]>> Questions on the general fund?

[00:24:27]through the chair.

[00:24:28]>> Councilwoman U Walter, so nothing's in red on this on this page. So what do you mean in terms of that variance of 6.4?

[00:24:37]>> Well, there through the chair to the councilwoman, nothing there is in red because we still have a positive cash balance. Negatives are typically when we're going over. So it's not that we've gone over, we're just not meeting our own reserve requirements.

[00:24:51]>> Okay? And so when that ARPA cash balance goes away, is that what you're saying?

[00:24:57]Then we'll we'll >> the ARPA cash balance really doesn't go away. It will remain here just as long as we don't spend it.

[00:25:06]>> It'll remain in the general fund. That's where it is.

[00:25:10]>> But I I thought we didn't have the administration didn't have any ARPA cash balance >> there.

[00:25:17]through the chair to the councilwoman.

[00:25:18]When we started the year, there was still $19 million remaining in ARPA.

[00:25:22]>> So, we've spent some down.

[00:25:23]>> Yes, we spent $649,000 only this year, but we're projected with incumbrances and other things that are set up in the system already to spend 10.3.

[00:25:35]>> Gotcha. Okay. Thank you.

[00:25:38]>> There's been uh through the chair to the counciloman, there's been some discussion about uh uh terminating ARPA spending effective June 30th. I don't know whether it's officially been decided.

[00:25:48]>> It should be.

[00:25:55]>> Keep going.

[00:25:56]>> I'm sure.

[00:25:57]>> Thank you.

[00:25:58]>> We have a question. President Miller, >> uh to what extent does the projection incorporate the uh the savings expected to be realized because of the staff reductions that occurred in the first quarter >> um through through the chair to Councilman uh Miller, the staff that are projected here are those as of March 31st. So, we're projecting already that we will save for the next nine months those salaries, but a lot of those 81 are going to be special revenue funds.

[00:26:34]They're not they're not all general fund or levy expenditures. They may be coded to public works to OD and bridge or to sanitary engineer. They could be coded to health and human services, you know, where there state and federal reimbursements on those.

[00:26:50]>> Thank you.

[00:26:52]>> Welcome.

[00:26:58]So at this point I transition to the Health and Human Services levy fund.

[00:27:04]So the Health and Human Services levy fund for 2026 is projected to end with an operating deficit of $19.1 million and that's based on what you see here.

[00:27:15]Revenue $279.3 million and expenditures and subsidies totaling $298.4 $4 million.

[00:27:28]Revenue here is fairly simple. It doesn't change very much. We have two two categories, intergovernmental and property taxes. And intergovernmental is nothing more than the homestead exemption. It's projected to total $15.5 million, which is what was assumed in the budget. And property taxes are projected to total $263.8 8 million, which is just $7,000 over the budget.

[00:28:01]Expenditures and subsidies, however, projected to total 298.4 million. So, it's 15.7 million or 5.6% over budget. So, you can see the majority of this budget deficit, 14 million, is in subsidies to other funds.

[00:28:18]Now, subsidies to other funds are transfers to the HHS departments, Metro Health, and the Adams Board. And on the next slide, you'll see um who the the two major the two major departments that um that are causing this deficit.

[00:28:37]The two departments projecting $14 million subsidy deficit 3.3 from juvenile court. Uh this is due to increased staffing, detention officers, some space charges and increases in other costs such as guardian at lightum rehabilitation and some other services.

[00:28:57]Um 11.5 million deficit in children family services. It's all due to child welfare provider rate increases and payments of prior years invoices.

[00:29:10]Uh page 28 of the report will show you everyone who receives a subsidy and where they're projected, but these are the two that stand out that make up the majority of the variance.

[00:29:25]>> Conwell to the chair to um director P.

[00:29:28]Um I know this is HHS DCFS uh deficit only. going forward, will you show the deficits that we're expecting in terms of job and family services?

[00:29:40]>> Oh, yeah, absolutely. If you if you look at page if you look at page I believe it's 28 of the report.

[00:29:49]>> Yes. If you look at page 28 of the report, it deals details every subsidy. So, juvenile court, as you saw, was 3.3. The family justice center is a small $61,000 deficit. Um the administration portion of HHS has a surplus currently of roughly half a million dollars. Uh JFS, as you ask, is they're ahead by $271,000.

[00:30:16]There's small surplus projected there primarily because they're down on staffing now. Um child support is expected to be over by about $200,000.

[00:30:27]Children family services is going to be over by 11.5. Now remember these are first quarter projections. So there is there's time for improvement here. Early childhood has a $461,000 surplus.

[00:30:42]FCFC is minimal. It's only $339.

[00:30:45]Homeless services projected to be over by $81,000.

[00:30:50]Um, re-entry is projected to be at a surplus of roughly $25,000 and public safety is projected to be over by $71,000. So, the net effect of all that is the $14 million, >> but but through the chair to Walter, this uh job and family services, this I know this is fourth quarter projections, but it doesn't seem like it's been added in what we know will possibly come from the federal government. This I'm sorry.

[00:31:20]Uh through the chair to Councilwoman Conwell, we do have that last quarter projected in these numbers.

[00:31:26]>> You do?

[00:31:27]>> Yeah. That's $1.7 million.

[00:31:30]>> Okay. Thank you.

[00:31:30]>> That's already included in this number.

[00:31:32]And going out into 27, 28, 29, and 30, we have the full $7 million projected each year.

[00:31:39]>> Gotcha. Thank you. That's what I wanted to make sure.

[00:31:52]Okay.

[00:31:57]Um, Health and Human Services ending cash balance. So, this year we started in the levy fund with $22 million.

[00:32:04]Uh, we're expecting revenue of 279.3 million. Expenditures and subsidies as you saw projected 298.4.

[00:32:13]So, we're expecting to end right now with these numbers at only $2.9 million of cash.

[00:32:20]So, the cash balance is 27.6 below the cash reserve requirement of 30.5. 30.5 is higher than what we had last year was only 28 last year, but the spending level for 2025 was higher than in the past. So, it increased the cash reserve requirement.

[00:32:37]Um, now if you recall, we ended 2025 $6.5 million below the cash reserve requirement. Um, the C, as I said, the cash reserve requirement went went up about $2 million this year. And then if you add the 19.1 projected deficit, it takes us to 27.6 under our cash reserve requirement.

[00:33:01]Uh the Department of Health and Human Services has been working with to you know on a proposal for a budget stabilization plan not only to to get back above the required cash balance but also other cuts to offset what was given to the um child care or child welfare providers uh as well as to cover some of the spending that happened in prior years.

[00:33:26]>> Questions on the levy fund?

[00:33:29]>> Mr. Sweeny.

[00:33:30]>> Thank you, Madam Chairwoman. Walter, it's nice seeing you again. What's the definition of requirement?

[00:33:37]>> Oh, wait. Through the chair to councilman. Councilman Sweeney. Yes.

[00:33:40]There's a ordinance that requires that we maintain 10% cash based on prior year's expenditures.

[00:33:47]>> And through the chair, if we don't meet that requirement, what are the u consequences?

[00:33:53]>> Um we or we have to make and it's just a reflection on the budget. Yeah, I think we have to meet these requirements. I mean, it could impact us in a lot of different ways. One would be even our credit ratings that we just had. I mean, one of the things that's referenced in our credit ratings if we failed to meet reserve requirements that we've imposed upon ourselves and through the chair.

[00:34:14]So, that is the highest ranking line item in our HH levy funds because it can't be touched because it's legislative. Would that be accurate?

[00:34:23]>> That would be accurate. Yes. Thank you for the refresher, course.

[00:34:31]Okay.

[00:34:33]>> Okay. Just to quickly go over the all funds. When I say all funds, I think it may be confusing to some, but it really this this encompasses everything that we have. Our general fund, uh, our levy funds, all of our special revenue accounts, our debt service, our capital, our enterprise and internal service funds. So, all in these are our numbers overall. So revenue projected at $1.8 billion slightly over budget but just by 5 million expenditures projected to total two 2 roughly 2.1 billion which is 26.3 or 1.3% under budget.

[00:35:15]Um from a revenue perspective we went over the general fund and the levy. The others are primarily in special revenue funds. You know, small amounts that just te total up to the difference here.

[00:35:26]Really, we're off by about $5 million.

[00:35:28]So, I tried to detail out at least what we went over previously.

[00:35:34]Uh general fund had the $1.3 million surplus in revenue and the health and human services levy. I realize it's small. It's only $7,000.

[00:35:44]But on the expenditure side, uh we're projected to end 2026 again, 26.3 million surplus. It's 1.3%.

[00:35:56]The two the two top categories, the general fund and the levy we've discussed. Um but there are a couple down below labeled special revenue. So fiscal office has a $4 million sur surplus. It's really it's excise taxes for arts and culture. we're required to to budget um but taxes go uh to arts and culture and not to us. So just as we budget the revenue, we also budget the expense, but we never pay it out. Uh the Department of Health and Human Services uh $7.1 million deficit overall. It's primarily children family services with child welfare expenses.

[00:36:34]Housing has a $5.4 million surplus and it's primarily grants that will be carried out to future years.

[00:36:41]Public Works has a $6.5 million um surplus. It's all timing of projects for facilities.

[00:36:49]Uh public works road and bridge $3.4 million deficit. This as well, it's just a timing thing because the money comes to the road and bridge um fund from I'm sorry, the road bridge fund pays to the capital areas. We have a road and bridge capital account and the deficit is showing up just because of the transfers that haven't been made.

[00:37:11]uh public works sanitary, it's the same thing. It's the timing of their sanitary projects and when they get paid for the work they do in the municipalities.

[00:37:19]And the Board of Developmental Disabilities has a $6.1 million surplus and it's all primarily operations uh personnel. They've got a number of vacancies in the state waiver match as well as causing a surplus. So if you look at pages 17 and 18 of the report, there's a narrative for each one of these departments describing these variances in more detail. And page 30 shows all the variances for each department um as a total for the department regardless of whether it's general fund, levy fund, or special revenue fund.

[00:38:00]So, just as I do for the general fund and the levy, here's an all all funds ending cash balance. We started this year with $796.5 million uh on an all funds basis. We're expecting 1.836 billion in revenue.

[00:38:17]We're also expecting to pay out 2.052 052 billion in expenses projected to bring our cash balance to $580.9 million at the end of the year.

[00:38:32]>> Any questions, Mr. Sweeney?

[00:38:34]>> Thank you, Madam Chairman. Just on the all funds, is $580 million good >> uh through the chair to Councilman Sweeney? Yes, it's very good.

[00:38:44]>> Very good. Okay. And then with the all funds, uh, it got me thinking about all funds and when we have certain situations we get, oh, we just used it from this revenue fund to like the building and housing department, we use it from a a different fund. I just wouldn't mind it's not now sometime in the future to understand all the revenue funds what can they use for what can be transferred from one to the other and that would give me a fuller picture of what could be done because sometimes we don't know what can be transferred unless we learn it. if I'm asking very specifically and it's my fault for not asking a little bit sooner so we might have a little class session and just an example of that with the public works is 16 million over I think and then it's short for public bridges public work bridges can that be an internal transfer from the 16 from the public works to public bridges and we don't see that >> uh through the chair to councilman Sweeney that what you're discussing is the road and bridge fund and the road and bridge capital fund. That fund that money can be transferred back and forth.

[00:39:59]Their own bridge fund brings in the motor vehicle gas taxes which then go and pay for their own bridge capital projects. We do that regularly.

[00:40:07]>> And I was just looking that one line item that said public works 16 million.

[00:40:12]I thought was that public works in general or is that public works something else?

[00:40:15]>> That's public works facilities. That's primarily the capital account for >> and that's from that's from general fund.

[00:40:20]>> Primarily general fund. Majority of that money comes from the general fund >> and then the road and bridge the general fund >> motor vehicle gas tax completely different.

[00:40:29]>> Got it. So that can't be transfer. I saw both. I could see that.

[00:40:32]>> Yeah. But I can I understand your question. You'd like to see by department what funds are available for each.

[00:40:38]>> Just not by department by through the chair the the what it can be used for because if it's the special revenue fund was able to do built uh uh the building department. I didn't think that was I thought it might be coming out of general fund. So, it's a it's more of a global thing and I'll take the time to actually sit and try to understand it so I can have the thought process to make suggestions and recommendations as time go on and try to add value. Thank you, Walter. And thank you, Madam Chairwoman.

[00:41:06]>> Thank you. Questions?

[00:41:11]Okay, >> Madame Clerk.

[00:41:16]Let the let the record reflect that.

[00:41:18]Council member Jones is in attendance.

[00:41:21]>> Thank you.

[00:41:23]>> Um, Councilwoman Turner, I have one more slide and it was the FTE slide.

[00:41:30]>> So, I wanted to just highlight the departments with the larger variances.

[00:41:33]So, when I say that we lost 81 staff between December 31st and March 31st, these are the departments had the largest variances. So just going down the list you see clerk of court lost seven, fiscal office lost five, health and human services lost 52, 20fs, 13 in JFS, five in child support and 11 in DCS.

[00:41:59]Councilwoman Connor if you wanted the detail.

[00:42:03]>> Sure. Um, DCFS was 20, JFS was 13, CISA was five, and DESS was 11.

[00:42:15]Small number in HR two, information technology lost four, public works lost 11. County Prosecutor added 16. Common please lost six. Domestic relations lost eight. Personnel Review Commission lost five. And the public defender added nine.

[00:42:37]>> Mr. Sweeney.

[00:42:38]>> Thank just very specific. When you said lost, does that mean they had them and they no longer work here or were they budgeted for some and weren't filled?

[00:42:47]They're budgeted mo the majority of these that are not not uh county executive departments. They're budgeted for these positions are just not filled.

[00:42:56]They're vacant at the time.

[00:42:57]>> So that would not necessarily lost.

[00:42:58]There was somebody there.

[00:42:59]>> I'm sorry. Yeah, that was poor wording on my >> not poor wording. It got me to think about and I got to talk to you more. So I thank you.

[00:43:10]>> But that concludes the presentation.

[00:43:11]Questions overall >> to the chair. Mr. of Conwell >> through the chair to Walter. So just explain to I'm trying to just understand what you had just explained to uh Councilman Sweeney. You said they're not lost. Those those are those are in red are open and vacant positions at the current time.

[00:43:36]>> Uh through the chair to Councilman Conwell, we're they're they're vacant if they're not county executive positions.

[00:43:43]if they're count under the county executive, we're on a hiring free. So the the only positions we're really hiring for are are corrections officers.

[00:43:56]>> Thank you.

[00:43:59]>> Any further questions before we move forward?

[00:44:04]Okay. Thank you. Uh so our next presentation turns us toward the framework that supports the county's ongoing fiscal planning and statutory obligations for the um upcoming year. As part of the county's broader financial planning responsibilities, we will now review the um or hear the report for the annual alternative tax budget for 2027, an important component to maintaining sound fiscal management and continuity in county operations. Director >> again, Walter Parfelz from the budget office within the fiscal office uh presenting on the alternative tax budget for 2027.

[00:44:49]So this is it's a fairly routine item.

[00:44:52]We do this every year about this time of the year. This budget has to be approved uh by July 15th and submitted to the budget commission. So Ohio Revised Code 5705.28 28 requires county council to adopt tax budget for 2027.

[00:45:08]The intent of the tax budget is to demonstrate the need for property taxes levied by the county to establish the next year's revenue estimates.

[00:45:18]So this proposed tax budget includes three schedules. Oh, let me start with you should have the tax budget plus the presentation in front of you. So you could look at it either way. So the three schedules, schedule one details 14.85 mills that will be levied and voted at unvoted millillage.

[00:45:39]It totals $450.5 million. It includes a 3.9 mills BOD levy, the 4.8 8 MS HHS levy, the 4.7 mills HHS levy, 1.1 mills of inside millillage for general fund and.35 mills of inside millillage to support our general obligation debt service.

[00:46:04]These are exactly the same uh allocation percentages that we've used for the last I believe two maybe three years now. We haven't changed them at all.

[00:46:19]Schedule two, it's the official certificate of estimated resource for all funds. Uh we're recommending a county operating tax budget of just over $2.3 billion for 2027.

[00:46:34]The schedule merely details them by all of our different funds, different zones that contain the funds. You can see them on the left. I know this schedule's small, but I think you can read that in in the actual alternative tax budget that you have before you.

[00:46:51]Schedule 3 details our general obligation debts. So, our debt service for 2027 includes five series and they're listed there in order. 2009BS, 2019 A's and B's, 2020 A's and B's.

[00:47:06]their general obligation bonds and they total $173,630,000.

[00:47:13]So there's no changes in general obligation debt series or issuances from last year. We just see the declining balances here.

[00:47:26]So again, this is just a routine item that must be adopted by council and then certified and then finally accepted again once the tax rates are certified by the budget commission. So I'll be back here in the fall with the rates once they're adopted here. We'll submit them over to the budget commission. they will certify the rates and then I will prepare another resolution uh that will be formally acceptance by county council of the rates for next year and again this is due July 15th so there's plenty of time yet questions >> president Miller >> is this a document where you have to allocate between general fund and debt service and if so is there any change to that allocation >> uh through the chair to to councilman Miller. This is the document that allocates inside millillage and it's 1.1 mills for general fund and.35 mills for for uh geo debt our general obligation debt service same percentages as last year and the year before.

[00:48:34]>> Thank you.

[00:48:35]>> You're welcome.

[00:48:38]>> Any further questions?

[00:48:41]Anything further?

[00:48:47]>> Thank you very much, >> President Miller. What is the appropriate next step?

[00:48:51]>> The appropriate next step is we've had a preliminary discussion and this item will be on the agenda for passage at tonight's council meeting.

[00:49:00]>> Okay.

[00:49:02]If no further, Mr. Sweeney >> for the I just want to thank you Walter for your hard work. It's always >> appreciated and appreciated.

[00:49:09]>> The due diligence is uh unchallenged or unquestioned. Thank you.

[00:49:16]>> What what Mr. Sweeney said.

[00:49:18]>> Thank you.

[00:49:19]>> There's nothing further. I will turn the meeting back over to uh President Miller.

[00:49:28]All meetings of the Kyahoga County Council are open to the public under the open Ohio open meetings laws. Under that law, council may go into executive session during a meeting for specifically authorized purposes. During executive session, council confers outside the hearing of the public.

[00:49:49]Council may not make any decisions about any matters in executive session. All decisions are made in public. This afternoon, the council will go into executive session for the purpose of discussing pending or imminent court action. During this time, our live stream will be down and we ask all those not specifically needed for the executive session to remain in council chambers. Council members will convene in the adjacent committee room A and will reenter the meeting once the executive session has ended. Is there a motion to go into executive session for the purpose of discussing pending or imminent court action?

[00:50:31]>> So moved.

[00:50:31]>> Second.

[00:50:33]>> It's been uh moved by Sweeney, seconded by Castleberry to go into executive session. And the clerk will please call the role.

[00:50:42]>> Miss Conwell?

[00:50:44]>> Yes.

[00:50:44]>> Mr. Jones?

[00:50:46]>> Yes.

[00:50:46]>> Miss Turner?

[00:50:47]>> Yes.

[00:50:48]>> Mr. Hower?

[00:50:49]>> Yes.

[00:50:50]>> Miss Simon is absent at the moment. Mr. Kelly, >> yes.

[00:50:53]>> Mr. Sweeney, >> yes.

[00:50:54]>> Mr. Castleberry, >> yes.

[00:50:56]>> Mr. Gallagher, >> yes.

[00:50:58]>> Mr. Schleer, >> yes.

[00:50:59]>> Council President Miller, >> yes.

[00:51:01]>> The motion carries.

[00:51:02]>> Thank you very much. And we will now retire into the adjacent room for our executive session.

[02:19:10]Council President, I would like the record to reflect that Council Member Simon is in attendance.

[02:19:40]The committee of the whole is back in session. The uh executive session has been been completed. The uh next item on the agenda is resolution 2026-0146.

[02:19:57]Resolution 2026 0146 approving a courthouse capital funding agreement with the Kyhoga County Court of Common please general division regarding remodeling, renovating, rehabilitating, furnishing, equipping and otherwise improving the facilities of the court with related site improvements and impertinances there too.

[02:20:21]>> So uh this item was discussed in executive session. The uh full text of the agreement will be released after it's approved by council once the agreement has been fully executed. Is there a motion to refer this resolution to the full council for passage under second reading suspension?

[02:20:43]>> So moved.

[02:20:43]>> Second.

[02:20:45]>> It's been moved and seconded. Is there any discussion?

[02:20:50]>> Hearing none. All those in favor say I.

[02:20:53]I. Any opposed?

[02:20:56]The resolution is referred.

[02:21:00]Is there any miscellaneous business?

[02:21:04]Hearing none, the uh committee of the whole is adjourned and we will begin the council meeting in two minutes.