Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the County Finance topic
No spam. Unsubscribe anytime.
Lorain County commissioners amend appropriations after sheriff explains 2024 unpaid invoices; new chief deputy introduced
Summary
Commissioners removed two sheriff office items from an appropriations resolution after the newly elected sheriff told the board some purchases should be paid from restricted sheriff accounts and explained large unpaid 2024 invoices found in the office. The sheriff introduced Chief Deputy Tanya Zack.
The Lorain County Board of Commissioners on March 14 amended an appropriations motion to exclude two sheriff's office items after Sheriff’s Office leadership said the line items should be funded from restricted sheriff accounts rather than the county general fund.
Sheriff (unnamed) told commissioners that items 3 and 5 in the appropriations packet were meant to be paid from restricted funds the sheriff’s office maintains — including the furtherance-of-justice fund and law-enforcement trust funds — and said his office had no objection to removing those items from the general-fund appropriations. The sheriff also reported finding outstanding invoices dating to February 2024 that had not been encumbered by the prior administration and that the unpaid bills had shifted more than a quarter-million dollars onto 2025 appropriations.
Commissioner Moore moved to amend the appropriations motion to exclude items 3 and 5; the motion carried on recorded voice votes by commissioners present. The board then proceeded with the remaining appropriations.
Why it matters: Commissioners said the discovery of unpaid 2024 invoices raises vendor-credit concerns and underscores the need for accurate encumbrance accounting. The sheriff said correcting the prior accounting will help restore vendor confidence and facilitate better pricing when renegotiating vendor contracts.
Key details and context - The sheriff told the board that several invoices from February 2024 were discovered in office files and that vendors had contacted the office claiming nonpayment. He described the situation as a legacy accounting shortfall from the prior administration that left invoices unencumbered and unpaid until 2025 appropriation actions were required. - The sheriff said the expenditures are legitimate but were not encumbered under the 02/2024 budget and therefore require reappropriation in 2025. He estimated the outstanding amount was “over a quarter of a million dollars.” - The sheriff introduced Chief Deputy Tanya Zack for the record; he said Zack is a former Parma Heights police chief with state-auditor training and called her the first female chief deputy in Lorain County history. - Commissioner comments emphasized a desire for the sheriff’s office to pay vendors promptly to regain credibility; the board indicated it expects the offices to be subject to audit and to correct accounting practices.
Discussion vs. formal action - Discussion: The sheriff’s explanation of unpaid 2024 invoices, the source of funds (restricted sheriff accounts), and introduction of Chief Deputy Tanya Zack were discussion items recorded on the agenda. - Formal action: Commissioner Moore’s amendment to the appropriations motion (to exclude items 3 and 5) was moved and carried by voice vote. The transcript records “Aye” votes by commissioners present; the board approved the amendment and the remaining appropriations.
What comes next: The sheriff said his office will continue addressing accounting and encumbrance issues; commissioners said they will rely on audits and financial oversight to monitor progress.
Ending note: Commissioners acknowledged the change as a corrective measure and praised the sheriff’s staff for beginning to resolve accounting discrepancies.
