Welcome to Auburn Township in Beautiful Geauga County Ohio

Commentary for 2025 January thru March

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2024 Jan-March,       2024 April-June,       2024 July-Sept,       2024 Oct-Dec,



2025 Jan-March,       2025 April-June      




SUNLIGHT REFLECTED FROM GEAUGA COUNTY ADMINISTRATION WINDOWS MELTS PLAYGROUND FENCE

Friday, May 30, 2025

Real life can be stranger than any fiction. Take it from Geauga County Maintenance Department Director, Glen Vernick, as he personally related Agenda Item Number 23, a request for approval of a contract agreement for the installation of a brand new fence for the playground located at the County Office Building. Installation is “to be completed within 180 days in an amount not to exceed $12,600.00 within 180 days.”

Vernick can’t remember the cost of the original fence. All he knows is that damage from sunlight is not covered in the fence warranty because it is the result of an act of nature and not any negligence. So how could such damage transpire in the first place? Rays of sunlight bouncing off the custom windows installed at the County Building and landing at just the correct locations along the playground fence managed to melt the custom plastic fence and render it useless in enclosing playground equipment.

The Maintenance Department managed to find a segment of replacement fence that Vernick described as nearly matching the original in color but “metallish.”

Agenda Item 23 identified the installer of the new fence as Redcon LLC and based on the language of Agenda Item 23, we are unable to determine whether the $12,600.00 is strictly an installation charge or includes a piece of replacement fence supplied by Redcon LLC in the contract.

These little bits and pieces do continue to cost money, don’t they?



BUDGETING GIMMICKS AND MISLEADING FINANCIAL PRACTICES

April 24, 2025
Truth in Accounting

Despite laws requiring balanced budgets, state and local governments have long concealed the true costs of government through misleading budgeting and accounting practices. This lack of transparency has led to a dangerous cycle: when crises like the COVID-19 pandemic or the 2008 housing collapse occur, the federal government is compelled to bail out state and local governments with billions of taxpayer dollars.

The Case for Balanced Budgets and Transparent Accounting

State and local governments are required by law to balance their budgets to avoid unsustainable debt and promote fiscal accountability. In his book, The Truth About the National Debt, former U.S. Treasury official Frank Cavanaugh asserted, “Politicians should not have the pleasure of spending (getting votes) without the pain of taxing (losing votes).” However, political math and misleading accounting practices often undermine these requirements. State and local governments rely on tricks and gimmicks to create the illusion of balanced budgets or surpluses. These include the selling of assets, borrowing, and cash accounting methods that obscure the true costs of government, such as unfunded pension and retiree healthcare liabilities.

The Hidden Truth of State Finances

For decades, misleading financial reporting has allowed state and local governments to conceal the true scope of their obligations, particularly pension liabilities. The Governmental Accounting Standards Board (GASB) required governments to under-report pension debt, thus masking the full financial burden from taxpayers. As a result, elected officials have been able to delay addressing these liabilities by relying on budget tricks and questionable accounting practices.

Before 1974, corporate officials, like government officials, could make their finances appear better by over-promising pension benefits without disclosing the true liabilities and underfunding them. This practice led to several corporations facing bankruptcy. In response to the public outcry over employees losing their pension benefits, Congress passed the Employee Retirement Income Security Act (ERISA). This landmark legislation aimed to protect employees in private sector retirement and health benefit plans by requiring corporations to fully disclose their unfunded pension liabilities and provide adequate funding for these obligations.

As a result, many private companies moved away from traditional pension plans, adopting 401(k) plans to avoid future pension funding issues. However, a significant flaw in ERISA is that it has exempted state and local governments from its requirements, allowing their pension problems to continue unchecked and grow to unsustainable levels.

The Case of Misleading “Balanced Budgets” and Even “Surpluses”

Most state and local governments use cash-basis accounting for their budgets, a method that the IRS considers so unreliable that it prohibits large corporations from using it. This practice distorts governments' real financial health, enabling officials to claim balanced budgets while accumulating debt. In May 2022, California Governor Gavin Newsom announced a $97.5 billion budget surplus. However, a closer look at the state's financial report, issued in February 2022, revealed an alarming $252 billion in unfunded liabilities, primarily due to pension and healthcare obligations.

California is not alone. The most recent report by Truth in Accounting found that 27 states had a $811 billion shortfall in 2023, despite their net pension debt appearing lower than usual due to the inflated market value of pension investments, driven by strong market conditions. Estimates of unfunded pension liabilities can vary significantly due to the unpredictable assumptions used in their calculation. Some estimates place the pension debt at over $1.59 trillion, highlighting the risks of defined benefit pension plans and exposing taxpayers to the uncertainty of potential tax increases and spending cuts in other areas.

During his re-election campaign, Illinois Governor J.B. Pritzker touted four “balanced budgets,” but in each of those years, the state relied on its notorious budget gimmicks. For example, in 2021, Illinois contributed $4.1 billion less than necessary to meet pension obligations. Between June 2020 and December 2020, the state borrowed $3.2 billion from the Federal Reserve, and the budget accounted for these borrowed funds as revenue, violating common sense and basic accounting principles. Illinois was the only state to use the Federal Reserve’s Municipal Liquidity Facility, as its financial situation was so dire that the municipal bond market imposed prohibitively high interest rates on its bonds.

The Problem with GASB Accounting Standards

Financial reporting should expose the mismanagement in state and local budgets, but instead, it frequently reinforces deceptive practices. GASB requires governments to maintain two sets of financial records. One record is the government-wide financial statements, which use an accrual basis, similar to corporate accounting. However, the second record is the budgeted funds' financial statements. They are prepared using the “modified accrual accounting basis,” despite GASB’s own admission that this method lacks a conceptual foundation. This approach, which resembles cash accounting more than proper accrual accounting, aligns closely with the political math behind budgeting by inflating fund balances, hiding the true costs of government, and omitting massive unfunded pension and retiree healthcare liabilities.

A 2020 SEC staff legal bulletin confirmed that state and local governments are subject to anti-fraud provisions, which require financial disclosures to be accurate and complete. These provisions apply not only to bond offerings but also to financial reports and other public statements, including press releases, interviews, press conferences, and public announcements. However, misleading financial reports and claims of balanced budgets continue to obscure the real financial picture.

The Need for Reform

To break the cycle of mismanagement, we must do the following:

• Encourage the SEC to urge the GASB to eliminate modified accrual accounting and require more transparent financial reporting from state and local governments.

• Investigate whether state and local governments violate anti-fraud provisions in their financial reports and claims of balanced budgets or surpluses.

• Urge Congress to amend ERISA, eliminating the one line that exempts state and local governments.

• Encourage the federal government to provide incentives to state and local governments to refrain from using one-time revenue sources or borrowing to balance their budgets and instead adopt accrual budgeting and accounting practices that reflect only earned revenue and all of the costs incurred, including pension and retiree health care benefits earned, and obligations incurred.

Conclusion

By implementing these reforms, we can ensure that state and local governments manage their finances responsibly and that taxpayers, especially federal taxpayers, are no longer left to shoulder the burden of state and local fiscal mismanagement. Citizens, advocacy groups, and local organizations must hold their elected officials accountable to ensure lasting reform. Public pressure is powerful in demanding greater transparency, fiscal responsibility, and honest financial reporting. Federal taxpayers should not be responsible for bailing out bad actors in state and local governments, especially when those governments have consistently misled the public and mismanaged their financial obligations. It's time to break the cycle of budget gimmicks and end the deceptive practices that endanger our nation's fiscal stability.



THE EXPORT LINE SLACKENS AS BRAZIL REELS IT IN

Monday, May 12, 2025
Opinion by Alan Guebert

From 30,000 feet, the Port of Los Angeles looks like a child's toy being unfolded into a multi-faceted Transformer. This blocky, brawny big brother, however, covers 7,500 acres and lies shoulder-to-shoulder with its 3,200-acre little sister, the Port of Long Beach.

Together, these trade titans make the largest American port. By itself, the LA side handled the equivalent of 8.6 million, 20-ft. containers in 2023; Long Beach loaded and unloaded a similar amount.

That hyper-volume has kept their 68 miles of waterfront and wharfs packed, stacked, and humming month after busy month for decades.

Until this month, that is, as the White House's on-again, off-again tariffs appear to be on again. That means the LA side "is expecting a 35% drop in imports during the first week of May," according to its director.

When that expected shortfall is combined with an anticipated slowdown at Long Beach, "(b)oth ports… expect to see nearly 60 blank sailings"–scheduled unloading or loading times that ships now either skip or cancel–"for the month of May."

Fewer ships unloading foreign goods means fewer ships to be loaded with U.S. goods. This reality fattens–not trims–the U.S. trade deficit, slows the economy, and threatens the 5.6 million U.S. jobs dependent on the goods that move through the two ports every year.

And they aren't the only West Coast ports being hit hard by the White House's trade policies. Oakland, Seattle/Tacoma, and Kalma, OR are three other avenues for American ag exports headed to China, Japan, South Korea, and other Asia-Pacific customers.

And each is substantial in size and dollars. American soybeans, for example, were the third largest export from the Port of LA in 2024. All told, most of the $12.84 billion in soy exports–or just over half of all U.S. ag exports to China in 2024–went through West Coast ports.

Given the massive tariffs the White House clings to in its trade war with China, American farmers now face unknowable risks as they plant their 2025 crops.

Recall that before the first Trump Administration's tariff war in 2017, Brazil increased its soybean exports to China by 45 percent, noted University of Illinois ag economist Joana Colussi recently, from 2.5 billion bu. to 3.6 billion bu.

Then, in 2018, when China responded to U.S. tariffs with 25 percent import tariffs, Brazil's share of Chinese soy imports peaked at a staggering 82 percent as the U.S. withered to 18 percent.

Only after both sides agreed to remove tariffs on soy did U.S. soybean exports to China rebound to a 50 percent marketshare, better but still below its pre-2018 level of 60 percent.



TOTALLY UNPREPARED FOR 4/24 AIRPORT AUTHORITY VOTE, SPID OPINES THAT “GENERAL PUBLIC” VIEWS BOARD OF COMMISSIONERS AS FOOLS

Friday, April 25, 2025

The Thursday, April 24 special meeting to vote on the latest language to award the Geauga County Airport Authority $800,000, this time as a loan at 1.5% interest, turned into an hour and 29 minutes as the Geauga County Airport Authority admitted petitioning its general counsel to talk to the Geauga County Prosecutor over Easter Weekend. As a result, there were at least two different draft versions, with reports of as many as six.

Before the lengthy meeting was resolved, Commissioner Dvorak admitted that “all my headaches and stomachaches “ resulted from trying to “get the facts” multiple times over the same Holy Weekend, even acknowledging that a prearranged meeting resulted in “the Prosecutor’s no show.” For the second day in a row, Commissioner Spidalieri arrived totally unprepared but claimed that the “general public” has opined to him that the whole Board of Commissioners “look like” fools. Commissioner Brakey noted in public having had conversations with the Prosecutor’s Office Good Friday and Easter Sunday. Acting County Administrator Linda Burhenne fetched several different draft versions of the motion to transfer funds, both as a loan and as a grant, to the Airport Authority, and Commissioner Clerk Christine Blair claimed having received six different versions of Airport Authority paperwork.

The meeting was scheduled to begin at 9:30 a.m. with live-streaming and the rescinding of the original Airport Authority motion, presumably 25-063. Acting Administrator Linda Burhenne noted that the final outcome is still dependent on approval by the Prosecutor’s Office – complicated by the lack of knowledge which version of the final agreement will be approved-- $800,000 to be paid back by the Airport Authority at the very minimal interest rate of 1.5% or an $800,000 outright grant. In either case, the money would be utilized to construct another hangar. Commissioner Brakey at about 10:50 a.m. asked, “How are we here voting on an $800,000 loan when you [the Geauga County Airport Authority] could have had an $800,000 grant—much better for the Airport Authority?”

Airport Authority paid employee, Richard (Ric) Blamer, Airport Authority Board member Greg Gryllstrom, and Airport Authority Board member George (Chip) Hess took seats in front of the microphone so they could explain for the “benefit of the folks at home” watching on livestream. Sitting in the audience yet was Airport Authority Board member Chris Schloss. By the time the testimony was over and the meeting conclusion had become the biggest mouth-opening surprise, the Airport Authority representatives had revealed at least one bid irregularity involved in awarding a hangar bid; this, and any other unusual information that arose during the chaotic presentation was to be submitted to the Prosecutor for final approval and “new paperwork” identified by the three members of the Airport Authority as “Number 4. “

When Blamer responded that the Airport Authority “was concerned with the potential attack the Airport Authority could come under” as a result of the Commissioners having control over ‘legal language,’ Commissioner Brakey noted that the AA simply did not want any strings attached to $800,000 in contrast to the lenders, the Geauga County taxpayers, who had been granted no guarantees at all. Further, it appeared that the AA objected to being under Commissioners’ control when the Airport does not demonstrate any statutory governmental function, but simply houses private aircraft. Mrs. Brakey wanted it known that contract language transferring funds to the Airport Construction Fund should “protect the taxpayers” with promises that extend beyond oral testimony to promises in black-and-white.

Blamer’s explanation clarified for Dvorak that “language in the grant agreement had created discomfort for the representatives of the Airport Authority.”

Airport Authority Board Member Gryllstrom elaborated about the importance of arriving at the cushy interest payback payback loan rate of 1.5%, when the current rate of inflation is designated by the Federal Reserve at 2%, so that with such a favorable rate “eventually” the airport might be able to operate “in the black.” During these crushing inflationary times, how many borrowers of $800,000, for instance a Geauga County residence at inflated prices, could get a loan from a financial institution for 1.5%? When was the last time that even a child could expect even his/her parent to finance an $800,000 acquisition at such a minimal payback rate.

Ralph Spidalieri, with his head in his hands, needs to understand, he says, the downgrading of partnership “now going down this road. . .What’s happened? We will wind up spending over $25 million for the Courthouse project.” It appears that Mr. Spidalieri, less than two years ago, under a previous set of Commissioners was hellbent on charging The Department of Health office space based on square footage so that the Geauga Office Building could have a better profit-loss sheet. Perhaps you forgot that argument, Mr. Spidalieri, but you do appear to be the consummate hypocrite.

When Mr. Spidalieri was still rambling with his head in his hands about “not understanding” several minutes later, Commissioner Brakey asked him,” Commissioner, do you have a motion?”

Spidalieri said he wanted to offer the Airport Authority “an $800,000 grant free of interest with a additional not-to exceed $50,000. available for Authority use.”

Commissioner Brakey clarified that even if the Commissioners passed Spidalieri’s motion by majority, the Prosecutor would block it because “the draft version that the Airport Authority had found comfortable for no strings attached had been unacceptable with the Prosecutor .” Nevertheless, Spidalieri thought it would be a good idea to offer “a transfer of the funds to the airport and then just be done with it.” apparently for keeping things simple, after all. When, he reminded the other Commissioners that Linda Burhenne had offered to put together a resolution to that affect, she quickly corrected him that the option writing such a resolution on the spot was not one that Spidalieri could talk her into accomplishing. Perhaps Mr. Spidalieri could have demonstrated just how prepared he had finally chosen to be by writing the language himself instead of holding his head in his hands because as he whined, “I need to get my arms around” the issue.

Commissioner Dvorak claimed his involvement of moral conscience thanks to the “effort of my brain” searching all the facts. Just as quickly, Commissioner Brakey reminded, “Mr. Dvorak, you promised protection for taxpayers in an agreement,” adding, “I have found actions in this matter very troubling. There is no protection for the taxpayers” with the removal of effective language from this contract.

At about 11:29 when the vote on the final language was taken, Mrs. Brakey voted no, and Dvorak and Spidalieri voted yes with, it seems, all the guarantees for the Airport Authority and their private aircraft and no regard yet again for the Geauga residents who foot the real-estate taxes. It appears it’s time to start keeping score and deciding when the taxpayers have seen enough abuse from a Commissioner who has gotten pretty good at claiming to have talked to the “general public” when it appears much easier for him to come before Geauga taxpayers unprepared on a weekly basis to demonstrate his scorn for anyone in the General Public honest enough to identify his disrespectful misuse of that “general public.”



THE INFLUENCE OF THE GEAUGA COUNTY AIRPORT IN 2025 POLICY MAKING

April 17, 2025

2025 has turned into some kind of battle of wills, with Ralph Spidalieri urging members of the Geauga County Aviation Authority to sue members of the Geauga County Board of Commissioners and members of the GCAA personally taking vengeance out on the newest elected-member of the Geauga County Board of Commissioners because she dared to ask how the Middlefield Airport provides any benefits for taxpayers laboring under the conflict of not being able to meet their bills during these hard times of inflated prices, scarcity of objects, and simply trying to make ends meet. All in all, the since the last week of January 2025 the Middlefield Airport has become the number one item of conversation on the county level, apparently with the so-called “airport” volunteers forgetting that there are rules to follow, as well as promises to keep. If you can’t guarantee the rules for getting “free” things like grant money, then you get the alternative: then you get the alternative, which is no free rides and payback time with interest.

It seemed almost as though select members of the GCAA seemed to dominate monthly meetings at the Middlefield Airport, which has been dominated by different rates of monthly rent charged at different hangars to house small planes and not one consistent rate. Very often the so-called volunteers at the airport seemed resentful that they were volunteers, although the Airport Director was and is continued to be paid a salary for 24-30 hours on-site at the airport and has reportedly received a substantial raise. Mr. Spidalieri has seemed to spur on so-called volunteers to file litigation against the commissioners for rescinding paperwork back in February which would have let the volunteers keep Geauga taxpayer money to decide which projects it would like to upgrade with no regulation, no discernible plan of action, and/or no statement of necessary upgrades.

Prior to the Prosecutor Office’s review there had seemed to be no negative consequences in store for the volunteers, for instance 2018 agreement for $20,000 approved by a group of commissioners, recently cited by Spidalieri, the lone survivor of that team. During the week of April 8, 2025, there was a unilateral resolution, spelling out for the first time negative consequences for the signatory group of GCAA if they chose not to take seriously the “boiler-plate language.”

Part of the problem is that Geauga County Commissioners by the first week of April had decided to give the GCAA the opportunity to receive $800,000 free and clear while not gaining anything on behalf of impoverished county taxpayers. One of the three representatives-- Ric Blamer, Greg Grystton, and Chip Hess-- decided to point out on of all days, April 15--otherwise known to millions as Income Tax Return Day-- that Hangars 4 and 5 had humble beginnings as chicken coops. Commissioner Brakey was able to quip meaningfully that these two buildings certainly still looked like chicken coops, per their current and ongoing state of disrepair and her feelings of distrust for the Geauga County Airport Authority because “the best predictor of future performance is past performance. The Geauga Airport is one of the few municipalities that run on break-even operation.”

Then she added, “$800,000 is a local match to receive $585,000. Communities don’t need to give $800,000 to receive the $585,000 grant. There is only a $30,000 match.” Consequently, Geauga taxpayers will never benefit from their generosity” to the Airport Authority, even though Greg Gyllstrom kept trying to compare grants made to the Geauga County Fairgrounds and Livestock Buildings with grants the GCAA would like. After everything is hashed over, the question again arises why the monthly hangar rental income could not have brought in more income. A plausible response might well be unwillingness to raise the rent and therefore depending on handouts from citizen-taxpayers without the privilege of owning “flying machines.”

Commissioner Brakey was clear in referencing Ralph Spidalieri as the only Commissioner of the three current Commissioners during 2018. She also referenced the plausibility of law being broken referenced the possibility of law being broken: ”I’m talking about Commissioners giving money [to the Airport Authority] without any negative consequences,” especially since the FAA only needed $30,000 from charged board to apply for current federal grants.”

Do we need to define quid pro quo?

Mrs. Brakey says the Prosecutor needs to approve the agreement that the AA and its legal counsel amended during the previous week. Why might the fly-boys’ legal counsel have recommended such an amendment?

Although Fiscal Officer Adrian Gorton came prepared to transfer $800,000 from the Geauga County General Fund to the Middlefield Airport Construction Fund, that action will now no longer occur automatically.

When Spidalieri asked for a second motion to transfer the $800,000 directly to the Airport as a good faith measure, neither Jim Dvorak nor Carolyn Brakey went along with the request, causing the Spidalieri motion to die for lack of a second.

Talking directly to Blamer, Gyllstrom, and Hess, Spidalieri expounded. “It’s hard for me to listen to all this;you guys (on the AA) have maximum patience. You make an incredibly small price to pay. I commend you guys. I tip my hat to you. I know you are professionals.”

In the meantime, Mrs. Brakey confided that the members of the AA made her feel like a wife getting the real truth out of a cheating husband, who when confronted with the possibility that he had never ceased cheating simply averted the issue issue by promising to avoid any cheating in the future, regardless of what dishonesty or fraud that had dishonored the wife.

The amendment that the AA was to have agreed to before amending language on their legal expert’s advice, , was tabled until April 22 at 9:30 am. Commissioners at that time will vote whether the members of the AA can take responsibility for their actions. If they are going to miscalculate their actions or act in a manner that can be attributed to dishonesty or less than full honesty, then the $800,000 they expected to receive from the taxpayers will turn into an outright loan at 2% interest for payback, in addition to their quarterly reports for three years after completion of the new T-Hangar, and accurate report of all leases and dollar accounts of income.


Addressing Misinformation & Clarifying ADP's Role in County Operations

Tuesday, April 15, 2025

I am here today to provide an accurate account of the Automatic Data Processing (ADP) Department’s responsibilities, particularly concerning the Geauga County Office Building (GCOB) technology infrastructure and related Information Technology (IT) matters.

I.    ADP Salaries:

 County Archive and Records staff were transferred under resolution of the Board of County Commissioners (BOCC) to ADP effective January 1, 2024 without advanced warning or notice. Upon transfer of these employees from the BOCC to ADP, a salary review was made and it became obvious that these employees’ pay rates were below that which could easily be obtained working in the fast-food industry. I made the decision to adjust the affected employees’ rates to a more competitive level. These adjustments improved morale, increased the reasonable certainty of employee retention, and improved our ability to fill vacant positions. Since the incorporation under ADP this department’s performance has been stellar.

ADP technical personnel in general are paid below market rate when compared to other local government employers and private sector companies. This remains a concern for me as our operations are dependent on well-trained Information Technology (IT) personnel for our day-to- day operation. On-boarding and training costs continue to skyrocket as the demand for experienced IT professionals is constantly increasing. The County’s current experience with cyber events indicates that our dependency on having competent, educated, technical personnel will continue to increase and become even more important. I am always willing to justify these professionals’ compensation and value to our taxpayers.

Every year ADP’s budget is reviewed, challenged, and justified to the BOCC, often times repeatedly, yet no similar oversight by the BOCC appears to be made on certain outside agencies whose board members are appointed by the BOCC. In addition, even some hiring authorities within the county who are funded under the county’s General Fund are permitted to waive their annual budget hearing before the BOCC resulting in virtually no oversight, justification, or transparency to our taxpayers.

II. Apparent Confusion on GCOB Audio/Video (A/V) Equipment:

It is perplexing that there continues to be confusion or question regarding the current GCOB A/V equipment situation and how it came to be. The decisions surrounding the selection, vetting, purchasing, configuration, and supervision of installation of this equipment were made by the BOCC, its staff, owner's representative, and/or vendors. These decisions were under the authority and management of the BOCC — with little to no substantive involvement from ADP.

Let me be clear: ADP did not select, vet, purchase, configure, or supervise the installation of A/V technology deployed within the GCOB. ADP was excluded from the initial design phase of the building’s interior layout and the A/V technology deployed within it. Even though I am the statutory Administrator of ADP, I was not consulted on these critical design matters until well after construction had commenced, at which point I actively engaged to ensure essential considerations for ADP’s minimal operational needs. I personally reached out and negotiated with Geauga Public Health (GPH) and secured necessary space for ADP personnel — a critical need that GPH recognized. Securing even a minimal reconfiguration of that space required my repeated direct engagement with the County Administrator. And we all know or should know the ongoing issue of the adjacent conference space currently assigned to ADP.

To me, it is illogical to assume a modern office building can function effectively without the fundamental integration of technology services. Despite all of this, ADP has diligently worked to mitigate the consequences of numerous costly and avoidable errors made in the planning and construction phases of this building. The well-documented A/V issues here in BOCC Chambers are merely one symptom of the broader problems with the building’s integrated technology, which has largely been unusable. These problems have been evident, or at least should have been evident, to the BOCC for several years now.

ADP has offered to investigate all technology issues surrounding the GCOB construction, but doing so will require resources that must be balanced against our county-wide responsibilities. We remain committed to solving these problems going forward however, attempting to rewrite the history of these technological failures through misrepresentation, by assignment to ADP, is not being true to our taxpayers.

III. Live-stream Costs:

Inquiry has been made in a public meeting about live-streaming costs for session, I will provide a detailed breakdown. It is important to first clarify that prior to January 2025, the BOCC had not requested live-streaming services from ADP while under my authority. In fact, the BOCC had indicated a specific disinterest in this service. Following a request from Commissioner Brakey in January of this year, ADP provided various live-streaming options with associated details. The current temporary solution was subsequently approved by the BOCC. ADP has committed to offering a more permanent solution in July 2025.

To provide context on costs, ADP previously outsourced live streaming for GPH at a cost of approximately $1,000 per meeting. ADP is currently providing a similar service to the BOCC in-house for approximately $150 per meeting. We are utilizing two technicians to ensure redundancy and proper training of personnel. As the process matures and stabilizes, these costs will be further reduced. I am satisfied that ADP resources are being utilized efficiently and effectively to serve all our clients, including the BOCC, with appropriate training and contingency planning.

The occasional presence of other ADP staff or Auditor staff at BOCC sessions is at my direction so that I can be kept apprised of any issues affecting my duties or responsibilities. While this allocation of resources represents a cost to taxpayers, it is a necessary cost of doing business. These staff members can, if comfortable, either provide immediate answers in some cases or accurately relay inquiries to me with context for a direct response, as I am doing now.

IV. Potential Email Breach:

Finally, recently made public statements have been made regarding a potential email breach of Commissioner Spidalieri, former Commissioner Lennon and former Administrator Morgan's email. This is deeply concerning in many ways. Given that the two former officials have been separated from the county for over three months, any such incident would predate this year. A review of ADP service logs has revealed no reported email anomalies or requests assigned to Commissioner Spidalieri, Mr. Lennon, or Mr. Morgan’s email accounts.

I am concerned as to why these suspected breaches were not reported to ADP, law enforcement, the Prosecutor, Homeland Security, or another authority who could promptly investigate the matter. To publicly raise this serious matter now through public pronouncement, without any prior reporting or investigation, is incredibly problematic. We all have a duty to report any suspected nefarious activity on our infrastructure immediately. ADP has well established protocols for investigating security incidents, yet no one apparently felt it their duty or responsibility to ensure that our network and infrastructure remains secure by reporting the matter, until now.

I strongly encourage that a detailed incident report be filed so that an investigation into the matter can commence.

Thank you for the opportunity to provide this clarification. If I can answer or clarify anything further, please let me know.

Charles E. Walder

Geauga County Auditor & Administrator ADP
April 15, 2025



“STEWARD OF TAXPAYERS,” GEAUGA’S DVORAK PLEDGES $800,000 GIFT FOR NEW HANGAR” WITH VAGUE ORAL ASSURANCES OF $3800 PER MONTH AND $50,000 PER YEAR FOR MIDDLEFIELD AIRPORT

Wednesday, April 2, 2025

In a thirteen item agenda where testimony from selected representatives of the “Airport Authority and self-proclaimed businessman/industrialist Charles Kochy, alter ego owner of the former Airwolf Filter Company of Burton and its apparent successor company, Airwolf Aerospace, LLC, provided testimony about their own experiences at Middlefield Airport that took the largest portion of the meeting and appeared to harshly criticize the Geauga County Board of Commissioners for “defunding” the individual airport aficionados, who also have aircraft of some kind, whether it be a helicopter, a propellor jet, a glider, or some flying apparatus currently under repair.

When the emotional presentations were done, Airport Director Ric Blamer, successor since about 2018 to current Lake County Airport Director Patty Fulop, insisted that all the pre-application forms necessary for submission of $1.33 million from the Geauga Commissions had been correctly sent by e-mail. Both Commissioners Dvorak and Spidalieri claimed to have received the prerequisite forms from Blamer, though Mr. Spidalieri could not distinguish whether he had received said forms during a public meeting or by some other means directly from Mr. Blamer.

Nevertheless, though their testimony was contested by Mr. Blamer, who consistently also interrupted to emphasize that the necessary paperwork had been sent to the BOCC, there were three separate, very clear statements denying direct receipt of the apparently critical paperwork from Commissioner Clerk Christine Blair, Acting County Administrator Linda Burhenne, and County Commissioner Carolyn Brakey. Commissioner Brakey was elected by Geauga voters in the November 2024 election and took office in January 2025, replacing lame duck Timothy Lennon, a veteran of eight years of service, Each one of the women cited separately stated that she had never directly received the so-called pre-application forms. Mr. Blamer, in spite of clearly understanding, how the so-called ball had been dropped, repeated twice, “If we don’t get money by the end of the month (April 30) we lose [$600,000 federal funds.].

About this point in time, Commissioner Dvorak admitted his apparent feelings of guilt.” I don’t want you to walk away from $586,000 [grant money] from the federal government.” Dvorak insisted, “I have thought about this long and hard. . . It’s not for $1.33 million. It’s a compromise to capture the $586,000 from the federal government. . .With this $800,000 from the federal government, you’ll have enough” to build the new T-hangar , to complete needed repairs, and to create a profit because of “$3800 rental income per month” in that new construction and $50,000 per year for improvements

Dvorak provided his rationale: “ I look at myself as a steward to our taxpayers.”

Commissioner Brakey, who weeks before had expressed her concerns that the financial needs of taxpayers struggling to pay their bills in the current economic climate, asked an important question when Dvorak made his motion for the gift to the airport to be ready for approval at the April 8 Commissioner meeting. That motion passed 2-1 with Commissioner Brakey voting no. “Are you suggesting,” she asked Dvorak, “ there is no [written contractual] agreement behind this?”

With the current acknowledged lack of required receipt from three of the five members of the Board of Commissioners behind the big desk in Suite 350 on 12611 Ravenwood Drive, Mrs. Brakey’s spoken concerns based on “vague assurances of profitability” are not frivolous. “In the current hangar, you are losing $2000 per year. . . These are your own documents. You are losing money [a negative cash flow], and you want to build a new hangar.”

The next Commissioner meeting promises to unlock new information. Watch for the complete video presentation with closed caption right here.