Aligning Our Budget Process with Ohio Law

April 6, 2026

One of my priorities as a new Trustee has been to understand better how Russell Township's budget process works and how it aligns with the requirements of Ohio Revised Code Chapter 5705. Over the past several months, I have learned a great deal about how our financial information is organized, how appropriations are made, and how the Board of Trustees, the Fiscal Office, and our department heads each play a distinct and important role in that process.

I want to share some of that understanding publicly because I believe transparency about how township government works is itself a form of accountability.

WHAT OHIO LAW REQUIRES

Ohio Revised Code Chapter 5705 establishes the framework for how townships manage their finances. The Board of Trustees is the taxing authority. It is responsible for adopting the budget, authorizing appropriations, and making decisions about how available revenues are spent. The Fiscal Officer is an independently elected official with statutory duties that include maintaining the township's financial records, ensuring compliance with statutory requirements, and certifying the availability of funds for budgeting and appropriations.

Department heads identify operational needs and bring them forward through the budget and supplemental appropriations process.

Each role is distinct. Each role matters. And when all three work together with a shared understanding of the financial information, the result is better decisions for residents.

FINANCIAL REPORTS WORTH KNOWING

One thing I have learned is that our financial accounting system, called UAN, includes several standard reports that provide a clear picture of each department's financial position. I want to encourage anyone interested in township finances to become familiar with these reports. They are the foundation of informed budget decision-making.

The reports I have found most useful include the Cash Summary by Fund, the Revenue Status Report, the Appropriation Status Report, the Encumbrance Detail or Summary, and Fund Transfer Summaries. Together, these reports show available resources, current obligations, and the relationship between what has been appropriated and what has actually been spent.

These are not exotic or obscure documents. They are standard reports available within the system our township already uses every day.

A PRACTICAL PROCESS MOVING FORWARD

Based on my understanding of ORC 5705 and the guidance I have received from our Assistant Prosecuting Attorney, I believe a practical and legally sound budget process for Russell Township looks something like this.

First, departments identify their needs through the budget or supplemental appropriations process. Second, departments review UAN reports in coordination with the Fiscal Office as needed to confirm available resources and understand fund balances, including funds designated as active or inactive. Third, departments may meet individually with a Trustee consistent with Sunshine Law requirements to review requests and supporting financial information prior to agenda placement. Fourth, if appropriate, items are placed on a public meeting agenda for discussion and Board consideration. And fifth, following Board action, the Fiscal Officer processes any necessary transfers and certifications in accordance with ORC requirements.

This process respects the statutory role of each party. It keeps formal deliberation where it belongs, in public meetings. And it ensures that decisions are grounded in accurate financial information rather than estimates or assumptions.

THE FISCAL OFFICER'S ROLE

I want to say something directly about Fiscal Officer Karen Walder.

At our April 2nd Board meeting, I publicly complimented Mrs. Walder for being a wise steward of Russell Township's finances. I meant that sincerely, and I want to put it on the record here as well.

One example that illustrates this stewardship well. Based on the UAN reports I have reviewed, as of March 1, 2026, there were no funds in our US Bank investment accounts. By the end of March, Mrs. Walder had moved approximately $1.45 million into those investment accounts. That is active and skillful cash management on behalf of Russell Township residents. It reflects exactly the kind of financial stewardship that serves this community well.

My questions about transparency and reconciliation have never been a reflection on Mrs. Walder's competence or dedication. She maintains the township's financial records, ensures statutory compliance, and certifies the availability of funds. That work is essential to everything the Board does. What I have been advocating for is not a change in who manages our finances, but a shared, transparent understanding of our financial position across the full Board and our residents.

There is a difference between questioning a system and questioning a person. I have always been doing the former.

WHAT THIS MEANS FOR RESIDENTS

If you have ever wondered how your township decides where to spend your tax dollars, this is the process. Needs are identified. Resources are verified. Items come before the Board in public. The Board acts. The Fiscal Officer implements.

Every step is governed by Ohio law. Every step is designed to protect public funds and ensure accountability to residents.

My goal as your Trustee is to ensure the process works the way Ohio law intended. Transparently. Collaboratively. And with a shared understanding of the financial information that underlies every decision.

If you have questions about any of this, I welcome the conversation. Township meetings are open to the public, and I am always happy to connect with residents directly.

Thank you for your continued engagement with Russell Township governance.

Amy Heutmaker, MBA, MS Russell Township Trustee amyheutmaker.com/blog

The views expressed in this post are my own as an individual Trustee and do not represent the official position of the Russell Township Board of Trustees. Formal positions of the Board are established only through action taken at properly noticed public meetings pursuant to the Ohio Open Meetings Act, ORC 121.22.

All financial figures referenced in this post are based on my independent review of UAN reports and publicly available documents. All references to the Ohio Revised Code are provided for informational purposes only and do not constitute legal advice. I am not alleging fraud or intentional wrongdoing by any individual or governmental body.