Auditor defends budget process

Attorney general sees no problem with auditor assisting with annual county budget

WARREN -- On the eve of Trumbull County commissioners receiving 2024 budget requests from county departments funded through the general fund, Auditor Martha Yoder presented a letter from Ohio Attorney General Dave Yost stating her office may provide assistance to commissioners preparing for next year's budget.

Yoder earlier this year requested that Trumbull County Prosecutor Dennis Watkins obtain a legal opinion on the policy because of Commissioner Niki Frenchko repeatedly questioning the auditor's office's involvement in preparation of the annual budget.

Frenchko has argued the commissioners office should have its own administrator and budget director to address financial concerns, rather than relying on the auditor's office to do the financial work for them.

"Voluntary advice and assistance in budget preparation by the auditor does not represent a violation of the separation of powers," Yost wrote. "This is because the county auditor is not interfering with duties of either the judicial or legislative branches; nor does it violate the statutory restriction on the county auditor holding more than one office because the county auditor is only functioning as the auditor in offering advice and assistance and not as a county administrator."

Frenchko, however, believes the auditor's office traditionally has not assisted, but has done the actual writing of the budget.

"The problem is, the word 'assist' was used in her description of our past practice," Frenchko said.

"The auditor has not been assisting. Historically, there has been complete preparation and administration of the budget without commissioners' public input, until it's placed before us to rubber stamp."

Commissioner Mauro Cantalamessa said the process used by the county is effective and legal.

"The budget process is fluid," Cantalamessa said. "We are always adjusting and having discussions with the auditor on how funds can be moved. This is good fiscal management. Continuous dialogue needs to happen.

"Discussions about the fiscal management of the county do not happen only around the annual budget hearings, but as a part of an ongoing process. As chief executive officers, we must have ongoing dialogue with the county's chief financial officer. We work collaboratively."

"Given both the county auditor's subject-matter expertise and statutory involvement with county budgetary matters, we find that there is no conflict or problem with the county auditor advising the board of county commissioners in the tax and appropriation budgetary process," Yost wrote in a letter.

Commissioners will hear from general fund departments today in 15-minute increments.

Cantalamessa said no decisions will be made today based on the department presentations.