Trumbull County commissioners approve $2 million transfer from sales-tax reserve to general fund

Trumbull County commissioners on March 14 approved a $2,000,000 transfer from the county’s undivided sales-tax reserve (Fund 9.21) into the general fund to cover operating gaps and avoid layoffs.

Commissioners said the move follows advice from the prosecutor’s office and internal review showing the county has roughly $14,000,000 in carryover. Commissioners discussed industry guidance — including recommendations from the National Association of Counties and the County Commissioners Association of Ohio — that counties keep roughly 16.7%–25% of reserves, and estimated that Trumbull County should hold about $11 million under those standards.

In an extended discussion before the vote, commissioners debated how much of the carryover to use now, how to allocate funds across departments and how to limit future spending. Commissioners repeatedly raised overtime, new hires and department staffing as areas for scrutiny; they also noted the sheriff’s department faces the largest shortfall among departments. Officials said they intend to monitor the transfers monthly and work with department heads to control overtime and hiring as vacancies occur.

Assistant Prosecutor Bill Danzo advised the board that the typical procedure is for the commissioners to approve a resolution transferring funds into the general fund and then ask the budget commission to recertify the county’s certificate of estimated resources to reflect the change. The commissioners also contacted the auditor’s office during the meeting to confirm the proper account coding needed to process the transfer.

Commissioner Rick Hernandez contacted the auditor’s office during the meeting and left a message asking for clarification of balances and account numbers; auditor staff later provided the revenue account string the commissioners requested for the transfer (00100099009900141413000). After that information was confirmed, a motion was made to transfer $2,000,000 from Fund 9.21 to the general fund appropriation account. The board voted unanimously: Commissioner McCoy — yes; Commissioner Bernard — yes; Commissioner Hernandez — yes.

The board and staff also penciled preliminary allocations for several departments during the meeting: discussions mentioned increasing the auditor’s office budget position to roughly $3.4 million (with a $400,000 allocation referenced), a tentative $3.5 million figure discussed for the prosecutor’s office (below the prosecutor’s request), and additional, undetermined funding to address the sheriff’s shortfall. Commissioners emphasized these departmental figures were tentative and said they would refine them at a workshop and in follow-up meetings with the auditor and department heads.

The board directed staff to transmit the transfer resolution and to appear before the budget review/budget commission if needed to secure an amended certificate of estimated resources. Commissioners also agreed to continue monthly reviews of carryover and departmental spending.

The transfer was presented by motion and approved in open session; no public comments were taken at this special meeting by request of the commissioners.

The commissioners scheduled further budget discussion at a Tuesday workshop and planned to place the finalized transfer on the agenda for a subsequent regular meeting to complete administrative steps and formalize department allocations.