From Levy to Millions in Carry Over - How Did We Get Here?

“I’m seeing a pattern in which levies are justified using one set of numbers, publicly challenged, and then followed by significant carryover balances. That pattern is now driving discussions about health insurance for our employees, fire staffing, police services, road department equipment, and I believe residents deserve a closer look at how we got here, and what it means for decisions we’re being asked to make right now.”

These observations are based on publicly available financial reports and discussions held in open meetings.

As I approach my first 100 days as your Trustee, I want to share something that has been weighing on me, not just as an elected official, but as someone who has spent a career working with people inside systems.

Because when something doesn’t add up, you don’t ignore it. You follow it.

And what I’ve found is a pattern.

A Pattern Russell Can No Longer Ignore

Over the past several years, Russell Township has gone through a similar cycle more than once:

• Financial projections are presented that justify the need for a levy

• Trustees act on those projections in good faith

• Those numbers are later challenged at the Budget Commission

• And then, we are told there is “excess” carryover

We saw this with the Fire levy a few years ago. We saw it again last year with the Police levy.

Now, there are conversations about returning $2.4 million to residents. That is a significant number. But it raises an important question:

What process led us from needing additional funding to having millions in carryover?

Downloading the Reports from the Township Website

The answer is not complicated. It comes down to math and process.

When I reviewed the township’s financial reports, a clearer picture emerged:

• The Police Fund ended 2024 with approximately $1.7 million

• Budgets have been built using high-end assumptions, especially for variable costs like health insurance

• Actual spending has come in lower than those projections

• The difference rolls forward as carryover

And over time, those differences accumulate.

That is how large fund balances can develop, not overnight, but step by step as the budget is constructed.

Show Us the Work

My high school algebra teacher, Mr. Galvin, used to say something that has stayed with me:

“Show us your work.”

That is exactly what I am asking for here.

Show us how we went from needing a levy to having millions in carryover. Show us how those projections were built. Show us how those assumptions changed.

Because when the outcome matters this much, the work behind it should be clear.

One Line Tells the Story

Here is one concrete example from the Police budget:

The Medical and Hospitalization line (employee health insurance) was budgeted at approximately:

👉 $741,000 for 2025

Actual spending came in closer to:

👉 $418,000

That is a difference of more than:

👉 $300,000 in a single line item

That difference does not disappear. It becomes carryover.

And It Continues

What is most concerning is that this is not just a historical issue.

That same approximate $741,000 figure is included in the 2026 proposed budget.

Even after actual costs came in significantly lower, the projection has not meaningfully changed.

Which means:

• The same gap is likely to occur again

• The same carryover is likely to build again

• And we risk repeating this same outcome in future budget cycles

Why This Matters

This is not just about spreadsheets.

This is about people.

Residents were asked to support additional taxation based on earlier projections. For many in our community, especially seniors on fixed incomes, that is not an abstract decision.

As one resident, Tonda Poppe, had shared in multiple public meetings she is frustrated and expects transparency from her Township Elected officials. Exactly, the platform I ran on last year!

I hear you Tonda. That frustration is real.

No one should be taxed beyond what is necessary. And when estimates do not align with actual outcomes, it is our responsibility to understand why.

What This Could Mean for Public Safety

What concerns me most is how this conversation is now being used.

There are discussions about:

• Rolling back the 2.5 mill police levy

• Eliminating positions, including the detective

• Shifting certain responsibilities to the Geauga County Sheriff’s Office

These are significant decisions.

I want to be clear:

I will not support reductions that compromise the current level of police service in our community.

Russell residents have consistently chosen local policing for a reason. It provides accountability, responsiveness, and a level of service that matters.

Once that capacity is reduced, it is not easily rebuilt.

This Is About Process, Not Personalities

This is not about individuals.

This is about understanding a system.

When the same pattern repeats, we have a responsibility to ask why.

In my work as a mental health counselor, I have seen what happens when good people operate within systems that are not as clear or effective as they could be. Over time, it creates confusion and strain.

And we have good people in this township.

They deserve a system that supports their work and provides clarity, not one that leaves questions unanswered afterward.

What Happens Next

Before we make any future decisions about budgets, levies, or public safety, we need:

• Clarity

• Transparency

• Confidence in the numbers guiding those decisions

Before permanent appropriations move forward, I am calling for a complete and transparent review of the 2026 budget.

If we proceed using the same assumptions, we are not solving the issue. We risk repeating it.

Your Role in This

This is your township. These are your tax dollars.

These decisions affect your safety, your services, and your future.

I will be raising these questions at the next Trustee meeting:

Thursday at 6:00 PM - Russell Township Community Room

I encourage you to attend.

Ask questions. Listen closely. Be part of the process.

Because the only way we address patterns like this… is in the open.

Amy Heutmaker, MBA, MS (Pronounced: HOOT-maker)

Russell Township Trustee

“Lead with Kindness, Then Be Curious, Not Judgmental”

Email: peopleforamyheutmaker@gmail.com

The views expressed here are mine only and are intended to keep residents informed about township issues. Decisions of the Russell Township Board of Trustees are made only during public meetings.