Context Matters: The Resolution Chairman Hare Refused to Put on the Agenda

Amy Heutmaker, Resident and Russell Township Trustee

Yesterday, I wrote about my call for a limited-scope transition audit following Fiscal Officer Karen Walder’s announced resignation. Since then, several residents have asked for more context about why I believe this review is necessary.

The short version is this: my concerns about financial reconciliation, transfers, and transparency did not begin with the resignation.

They were raised in writing nearly six weeks earlier.

On March 30, 2026, I submitted a proposed resolution to the Board of Trustees that would have allowed the Board to adopt the required 2026 permanent appropriations while also requesting additional financial reconciliation from the Fiscal Office.

That resolution asked for clearer answers regarding 2025 year-end fund balances, certified resources, 2026 starting balances, total cash and investment accounts, encumbrances, interfund transfers, intrafund transfers, and monthly public financial reporting.

Chairman Christopher Hare refused to place that resolution on the agenda.

As a result, the full Board never debated it. Residents never heard the discussion. The proposal was never voted on. Most importantly, the financial questions it raised remain unresolved.

What the Resolution Would Have Done

The resolution was not designed to assign blame.

It was a governance document.

It recognized that the Board had a legal obligation to adopt permanent appropriations, but it also acknowledged that the Board, department heads, and residents needed one clear financial picture. In plain terms, the numbers presented did not fully reconcile, giving me no confidence that everyone was working from the same set of facts.

The resolution would have requested a reconciliation report from the Fiscal Office at a future public meeting. It also would have requested that monthly financial reports be published on the township website, including bank and investment account balances, fund balance reports, year-to-date expenditures versus appropriations, and summaries of interfund and intrafund transfers.

That is not radical.

That is basic public finance.

Why a Routine State Audit Is Not Enough

One response to these concerns has been to suggest that a routine state audit will address the issue.

I do not believe that is enough.

A routine state audit is important, but it is not the same thing as a limited-scope transition audit focused on reconciliation, transfers, timing, and budget presentation. Ohio townships often report on a regulatory cash basis, which is not the same as GAAP-basis financial reporting. The issue is not whether the State Auditor’s Office is competent. The issue is scope.

My concerns about transfers and their timing may not be addressed in a routine audit. A routine audit may not answer why money was moved when it was moved, how those transfers affected the financial picture presented during budget discussions, or whether the Board and department heads had a clear understanding of available resources before making decisions about levies, appropriations, reserves, staffing, and equipment.

Those are the questions residents are asking.

Those are the questions I have been asking.

Those are the questions our Fire Chief and other department leaders need answered before we move into the 2027 budget process.

A limited-scope transition audit would not replace the state audit. It would supplement it by answering the specific questions currently before Russell Township.

The Transparency Issue Cannot Be Wished Away

Based on Chairman Hare’s refusal to place the March 30 resolution on the agenda, he does not appear to believe Russell Township has a transparency issue.

I do.

In my view, Chairman Hare is being naive if he believes these unresolved questions do not create a transparency problem for the township.

Police levy questions still swirl, the carryover balance the Board could not fully account for, appropriations built on assumptions that were not clearly documented, incomplete public-facing monthly reporting, unresolved questions about transfers, and a Fiscal Officer resignation letter citing dysfunction are not signs of a township with its financial house fully in order.

That does not mean anyone has done anything wrong; in fact, in all of my research, I have found nothing that suggests illegality. However, legal does not equal ethical.

It does mean the Board has a duty to ask questions, reconcile the numbers, and provide residents with clear answers.

Hope is not a financial control. Hope is not a transparency plan. Hope does not help department heads build responsible budgets. And hope does not give residents confidence that their tax dollars are being tracked, reported, and explained in a way they can understand.

What I Am Still Asking For

The May 19, 2026, budget workshop is the next opportunity for the Board to take up both the March 30 resolution and my request for a limited-scope transition audit. I intend to raise both.

My goal remains simple: one set of numbers, one shared understanding, and better decisions going forward.

A clean financial transition benefits every trustee, every department head, every employee, and every resident.

The financial picture of Russell Township belongs to its residents. They should not have to wait for a resignation or for a Board Chair to decide whether a resolution deserves a place on the agenda to receive clear answers about where their money is, how it moved, and how it was presented during major budget and levy decisions.

Sources: Proposed Resolution, submitted March 30, 2026; Email from A. Heutmaker to M. Palmer, March 30, 2026, 3:30 PM; Chagrin Valley Times/Courier, “Karen Walder cites conflicts, lack of transparency in recent resignation letter,” May 14, 2026; Ohio Auditor of State regulatory cash-basis financial reporting materials; Ohio Revised Code 5705.38; Ohio Revised Code 121.22.

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.