Wednesday, December 21, 2011

Judge Marshall's Ruling Against City Request


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.
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. 
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;
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;
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;
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.
7)                      In this period of recession everyone has suffered. It is more important now
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
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


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

Judge Marshall Rules Against City!

On Wednesday, December 21, 2011 Judge Marshall denied the City of Portsmouth's request to transfer approximately $1.5 Million of Capital Funds (301 Fund) to Operating to pay the boy's deficit.

The citizens finally won one.

I'll post the judge's ruling when I receive it.

Tuesday, December 20, 2011

Get Involved








There will be opportunity for you to join efforts to
ensure that public funds in the City of Portsmouth
are handled correctly. I will soon publish ways
that you can consider. Meanwhile, Merry Christmas!

Jane







Malone said he would go after taxes. He wasn't kidding.




Thursday, December 1, 2011

Oh, Judge...Just Say No

Judge Marshall heard arguments today in the Court of Common Pleas with the city boys' pleas to do the old switcharoo they know and do so well...but this one they can't do on their own. Not at all knowing that the Judge would conduct the session as a hearing, Former mayor Frank Gerlach and I were able to question the witness - none other than the non-CPA city auditor Trent Williams. I winged it and I think got in a few good jabs. It was obvious that Judge Marshall had read or at least perused the more than 100 pages of exhibits Larry Essman and I presented along with a great letter by Dee Penix.

The judge said he was going to make a decision in two weeks. The city has 7 days for additional written testimony and we citizen-types will then get 7 days to file any additional written testimony. And, believe me, we will.

The judge went on to say that he hadn't made his mind up but if he was to grant the city's request, "This would be the last time and you'd better not come back to my court to make another such request." (words very similar to that)

So, write your letters to the court. Write your letters to the newspaper if you are so inclined. You are more than welcome to read and check back here where I intend to post those more than 100 pages.

You will discover, as did I last year and these documents prove, these boys made it a game. The game was to do what they wanted and to beat me. They never intended to do what is right for the public. These documents also prove there was misappropriation of funds. Laws have been violated...but the question is who is going to stop it from happening? It continues to this day.