IN THE COURT OF
COMMON PLEAS
SCIOTO COUNTY, OHIO
GENERAL DIVISION
IN THE MATTER OF: CASE NO. 11CIH299
APPLICATION OF THE CITY
OF PORTSMOUTH, OHIO TO TRANSFER
THE UNENCUMBERED BALANCE OF CIP
FUND 301 INTO THE GENERAL FUND 101 ENTRY
This matter comes before the Court
upon the City of Portsmouth's Application to Transfer the Unencumbered Balance of the
CIP Fund 301 into the General Fund 101.
The Court having heard the full
hearing December 1, 2011, to address the Application of the City of Portsmouth to transfer the Unencumbered Balance
of CIP Fund 301 into the General Fund 101 hereby finds as follows:
1) It is first important to note that CIP Fund 301 was established by the
voters
of the City of Portsmouth for the sole use of making capital improvements to the City of
Portsmouth. Capital improvements would include projects such as paving of streets, the
possibility of building or renovating a new city building to house the Portsmouth
Municipal Court, the Portsmouth Police Department, the City Services Building, along
with any other needs the City would deem necessary and meaningful.
of the City of Portsmouth for the sole use of making capital improvements to the City of
Portsmouth. Capital improvements would include projects such as paving of streets, the
possibility of building or renovating a new city building to house the Portsmouth
Municipal Court, the Portsmouth Police Department, the City Services Building, along
with any other needs the City would deem necessary and meaningful.
In other words, CIP Fund 301 cannot
be used by City Officials for any purpose other than capital improvements
due to the limitations for use in the City Charter.
2) The Court further finds that CIP Fund 301 is funded on an annual basis by
revenue generated from the city income tax. It receives approximately 21 percent of the
revenue generated from this tax. Money can be transferred from CIP Fund 301 only with
the permission of the Common Pleas Court.
revenue generated from the city income tax. It receives approximately 21 percent of the
revenue generated from this tax. Money can be transferred from CIP Fund 301 only with
the permission of the Common Pleas Court.
3)
In 2003 the City of Portsmouth made a similar
request in front of Judge
Howard H. Harcha, III, who granted said request with the condition that the City not
return again to obtain similar relief;
Howard H. Harcha, III, who granted said request with the condition that the City not
return again to obtain similar relief;
4)
Eight (8) years later, the Applicant herein is again requesting a transfer of
Capital Improvement Funds to the General Fund of the City of Portsmouth;
Capital Improvement Funds to the General Fund of the City of Portsmouth;
5)
The City Auditor Trent Williams, a most honorable and trustworthy man,
under sworn testimony, stated that all bills, payrolls and fringe benefits have been paid,
and will be paid through 2011. The City checking account as of November 30, 2011, of
all its 61 funds, shows a bank cash checking balance of $6,253,145.21;
under sworn testimony, stated that all bills, payrolls and fringe benefits have been paid,
and will be paid through 2011. The City checking account as of November 30, 2011, of
all its 61 funds, shows a bank cash checking balance of $6,253,145.21;
6) The following is an illustration and is for
example only. In August of
2009, Scioto County was the first county, ever, in the State of Ohio to be declared in
fiscal emergency. This County had nowhere to go for more money. There were no other
funds available, such as the City is now requesting through the request of the transfer of
the CIP Fund. Instead, the County Commissioners met with all office holders to explain
their" dire straits. Without exception everyone pitched in. The employees of the county
made significant sacrifices. And because of this, to date, there has been only one (1)
employee laid off since that time. It appears the County is back on the path of fiscal
responsibility.
2009, Scioto County was the first county, ever, in the State of Ohio to be declared in
fiscal emergency. This County had nowhere to go for more money. There were no other
funds available, such as the City is now requesting through the request of the transfer of
the CIP Fund. Instead, the County Commissioners met with all office holders to explain
their" dire straits. Without exception everyone pitched in. The employees of the county
made significant sacrifices. And because of this, to date, there has been only one (1)
employee laid off since that time. It appears the County is back on the path of fiscal
responsibility.
7)
In this period of recession everyone has suffered. It is
more important
now
than ever that we live within our means.
than ever that we live within our means.
8)
The City of Portsmouth this year received a windfall
Estate Inheritance
Tax of over $900,000.00. This is along with the fact that the citizens of Portsmouth have
voted a six-tenths of one percent additional tax in the last election. This tax alone is
Tax of over $900,000.00. This is along with the fact that the citizens of Portsmouth have
voted a six-tenths of one percent additional tax in the last election. This tax alone is
estimated to produce about $1,200,000.00 in 2012.
Based upon the foregoing, the Court
finds that there is no great emergency that would warrant the transfer of CIP Fund 301 to the General Fund. Again, according to the testimony of
City Auditor Trent Williams, the City will still continue on as bills have been paid and/or
will be paid by the year's end. All employee compensation and fringe benefits have or
will be paid.
The CIP Fund 301 needs to remain in
the CIP Fund for the reason that it was established that way by the citizens of the
City of Portsmouth.
It is apparent that the City of Portsmouth is in need of
the capital improvements!
Based upon the foregoing, the City's
Petition is hereby overruled. Court costs assessed to Applicant herein.
There being no just reason for delay, this is a final
appealable order.
_
JUDGE WILLIAM T. MARSHALL
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SO ORDERED.
cc: Michael L. Jones-City Solicitor Franklin T.
Gerlach Jane
C. Murray Mayor Malone Trent Williams-Auditor Chief Horner Judge Mowery Judge Kegley Clerk-City Council