Council Committee Meeting(s)
Meeting Location: City Hall - Council Chambers, 2nd Floor (Courtroom I)
Time: The first meeting is generally scheduled to begin at 6:30 pm
Finance Committee -- 6:30 PM
20231201 FINANCE COMMITTEE AGENDA.pdf
Call to Order/Roll Call -- Mr. Schaber (chair), Mr. Rollins, Mr. Gerritsen
Minutes
- 20230821 FINANCE COMMITTEE MINUTES.pdf
- 20230905
- 20230918
- 20231002
- 20231106
- 20231120
Old Business
Item 1. Bank Reconciliation Project (Auditor Meginness)
- Status of reports matching (New World)
- 2023.10 RECONICILIATION
- Documentation
- ORDINANCE 2022-095.pdf -- enter into contract with Veritas and appropriate $
Item 2. 2021 and 2022 Audit (Auditor Meginness) --> S&P Credit Watch
- Documentation:
- ORDINANCE 2023-011.pdf -- Clark, Schaefer & Hackett -- prepare Annual Comprehensive Financial Report for 2022 (due in 2023), 2023, & 2024
- ORDINANCE 2022-028.pdf -- Charles Harris & Associates Inc -- prepare GAAP conversion for FY2021 -- $17,000-$19,000 (due in 2022)
- ORDINANCE 2022-073.pdf -- Appropriating additional funds for 2021 audit
- FY2020 Audit -- (due in 2021, released 06/02/2022)
- FY2019 Audit -- (due in 2020, released 10/01/2020)
Item 3. IRS Penalty and Appeal Update (Auditor Meginness)
- Status of current appeals
- Full accounting of all penalties from 01/01/2020 to present
- Full accounting of all refunds/credits from waived penalties -- 2nd request
- Documentation of known IRS penalties and appeals
- 941 LANDON ADMINISTRATION 4Q 2020 ($70,845.49) 1Q 2021 ($16,060.35) PENALTY APPEALS: UPDATE EXPECTED 10/02, FULL RESOLUTION 11/30 (LAST VERIFIED 08/22/2023)
- 20230822 941 TAX PERIOD 20200930 20201231 20210331 CASE NUMBER 7590312 UPDATE ON CASE TAX PAYER ADVOCATE SENT TO OFFICE OF APPEALS RESOLVE BY 20231130.pdf
- 202310 RATLIFF PUBLIC RECORDS RELEASE 20230822 TAX PAYER ADVOCATE RE 7590312 941 LANDON.pdf
- 20211008 IRS NOTICE OF FAILURE TO DEPOSIT FAILURE TO PAY TAX PERIOD 20201231 RESPONSE TO REQUEST TO REMOVE PENALTY DENIAL 71166 4Q 2020.pdf (4Q 2020)
- 20210906 IRS NOTICE OF UNPAID BALANCE TAX PERIOD 20201231 70845 4Q 2020.pdf (4Q 2020)
- 20210816 IRS NOTICE OF INTENT TO LEVY 941 20200930 66763 20210331 16060 TOTAL 82910 3Q 2020.pdf (3Q 2020)
- 20210712 IRS NOTICE OF ADJUSTED AMOUNT DUE TAX PERIOD 20210331 16060 1Q 2021.pdf (1Q 2021)
- 941 LANDON ADMINISTRATION 3Q 2020 $66,217.34 -- CLOSED -- ENTIRELY ABATED (Vorys)
- $66,217.34 REFUNDED
- 20210607 IRS NOTICE OF UNPAID BALANCE TAX PERIOD 20200930 66217 3Q 2020.pdf (3Q 2020)
- 941 LANDON ADMINISTRATION 2Q 2021 Unknown amount -- Paid/Refunded/Credited (New?)
- Missing letters regarding initial penalty and refund received late 2021, early 2022
- 20211116 REF 0443516511 LTR 2782C TAX PERIOD 20210630 941 REMOVED PENALTY AND WILL BE REFUNDED IN 4 TO 6 WEEKS.pdf
- 941 MEGINNESS ADMINISTRATION 1Q 2022, 1Q 2023, 4Q 2022 PENALTIES -- 70,083.62 -- UNPAID
- THREE PENALTIES MOVED TO NEW BUSINESS REQUESTING PAYMENT
- COUNCIL FOUND 10/2023 THROUGH PUBLIC RECORDS RELEASE
- 941 MEGINNESS ADMINISTRATION 4Q 2021 PENALTY $13,444.37 -- PAID BY CARR CIV CREDIT (02/27/2023) (RECOVERABLE)
- 20230220 CP 220 TAX PERIOD 20211231 CHANGES TO FORM 941 PENALTY INCREASE 13444 WITH NOTE.pdf
- DO NOT HAVE INITIAL NOTICES
- COUNCIL DISCOVERED 10/2023 THROUGH PUBLIC RECORDS RELEASE/NO ACTION TO ABATE
- CIV CARR ADMINISTRATION -- 2018 PENALTY $22,500 -- CLOSED -- ENTIRELY ABATED
- 20230227 CP138 TAX PERIOD 20181231 CIVIL PENALTY OVERPAYMENT 22500 APPLIED TO OTHER TAXES REFUND 9055.pdf
- $9,055.68 REFUNDED/$13,444.37 APPLIED TO 4Q 2021 941 PENALTY
- 1095 LANDON ADMINISTRATION -- 2020 PENALTY $196,972.39 -- UNPAID
- PENDING WITH COUNCIL: ORDINANCE 2023-086.pdf: ORDINANCE AUTHORIZING AND DIRECTING THE AUDITOR TO PAY THE INTERNAL REVENUE SERVICE (IRS) PENALTIES, APPROPRIATING THE NECESSARY FUNDS, AND DECLARING AN EMERGENCY (Auditor)
- MEETING 12/07/2023 WITH FIELD REVENUE OFFICE
- ORDINANCE REQUESTING ADDITIONAL FUNDS FOR LEGAL FEES FOR ABATEMENT ASSISTANCE (Item 5)
- 1095 MEGINNISS ADMINISTRATION -- 2021 EXPECTED PENALTY
- 20230814 TAX YEAR 2021 LTR5699 ALE FAIL TO FILE 1094 1095C REQUESTING RESPONSE.pdf -- RESPONSE DUE FROM CITY IN 30 DAYS
- 20231009 LTR 5699 TAX YEAR 2021 NO RESPONSE TO 5699 MISSING 1094 1095C SEND 20230814 RESPONSE DUE 30 DAYS.pdf -- RESPONSE DUE FROM CITY IN 30 DAYS
- COUNCIL DISCOVERED 10/2023 THROUGH PUBLIC RECORDS RELEASE
- 1095 MEGINNISS ADMINISTRATION -- 2022 EXPECTED PENALTY
- EXCISE TAX IRS ISSUE -- no known liability
- 11/16/2023 EMAIL UPDATE FROM AUDITOR
- VORYS LEGAL COUNSEL DOCUMENTATION
- 941 LANDON ADMINISTRATION 4Q 2020 ($70,845.49) 1Q 2021 ($16,060.35) PENALTY APPEALS: UPDATE EXPECTED 10/02, FULL RESOLUTION 11/30 (LAST VERIFIED 08/22/2023)
Item 4. Auditor of State Update (Auditor Meginness)
Item 5. ORDINANCE 2023-087.pdf: ORDINANCE REQUESTING ADDITIONAL APPROPRIATIONS IN THE PROFESSIONAL SERVICES OF THE AUDITOR’S OFFICE (GENERAL FUND) TO EXPAND THE SCOPE WITH VORYS LEGAL COUNSEL TO PURSUE AN APPEAL OF IRS PENALTIES FOR THE YEAR ENDING DECEMBER 32, 2023. (Auditor) ($20,000 Request for Vorys Legal Counsel for representation on 1095 penalty from tax year 2020/Landon administration)
- Documentation
- 20220809 Vorys Legal Counsel Documentation.pdf
- (3rd review)
Item 6. ORDINANCE 2023-088.pdf: ORDINANCE REQUESTING ADDITIONAL APPROPRIATIONS IN THE PROFESSIONAL SERVICES OF THE AUDITOR’S OFFICE (GENERAL FUND) FOR THE YEAR ENDING DECEMBER 31, 2023. (Auditor) ($38,000 Request for Veritas for additional professional services to reconcile)
- 20231106 City of Marion Nov 6 2023 Veritas update .pdf
- Payment Register - Tyler Tech.pdf
- Payment Register - Veritas.pdf
Item 7. ORDINANCE 2023-083.pdf: ORDINANCE REQUESTING ADDITIONAL APPROPRIATIONS TO COVER EMPLOYEE BENEFITS FOR THE YEAR ENDING DECEMBER 31, 2023 (Auditor)
- Finance Committee -- Mr. Schaber, chair -- 3-0
- 2nd Reading -- returned to committee by council
Item 8. ORDINANCE 2023-084.pdf: ORDINANCE MAKING ADDITIONAL APPROPRIATIONS TO COVER CURRENT AND NEEDED EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2023 (Auditor)
- Finance Committee -- Mr. Schaber, chair -- 3-0
- 2nd Reading -- returned to committee by council
Item 9. ORDINANCE 2023-085.pdf: ORDINANCE REQUESTING ADDITIONAL APPROPRIATIONS TO COVER WAGES AND SALARIES FOR THE YEAR ENDING DECEMBER 31, 2023 (Auditor)
- Finance Committee -- Mr. Schaber, chair -- 2-1
- 2nd Reading -- returned to committee by council
New Business
Item 1. ORDINANCE 2023-099.pdf: ORDINANCE AUTHORIZING AND DIRECTING THE AUDITOR TO PAY THE INTERNAL REVENUE SERVICE (IRS) PENALTIES, APPROPRIATING THE NECESSARY FUNDS, AND DECLARING AN EMERGENCY (Auditor) (70,083.62 Request for IRS 941 penalties))
- DOCUMENTATION:
- 202310 RATLIFF PUBLIC RECORDS RELEASE 20230724 IRS NOTCE RE 941 TAX PERIOD 20220331 INVOICE 59560 PENALTY INCREASE.pdf (1Q 2022)
- 202310 RATLIFF PUBLIC RECORDS RELEASE 20230331 IRS NOTCE RE 941 TAX PERIOD 20230331 INVOICE 2207.pdf (1Q 2023)
- 202310 RATLIFF PUBLIC RECORDS RELEASE 20230410 IRS NOTCE RE 941 TAX PERIOD 20221231 INVOICE 6278.pdf (4Q 2022)
Item 2. ORDINANCE 2024-001.pdf: ORDINANCE MAKING APPROPRIATIONS FOR CURRENT EXPENSES AND OTHER EXPENDITURES OF THE CITY OF MARION, STATE OF OHIO, DURING THE FISCAL YEAR ENDING DECEMBER 31, 2024 (Auditor) (2024 Budget)
- Budget Worksheet with 2023 actual.pdf
- Budget Worksheet 2024.pdf
- UPDATE ON MEETING WITH JUDGE BALLINGER -- MATT POLLOCK
Matters Not on the Agenda
Reports
- 2023.10 BUDGET PERFORMANCE REPORT.pdf
- 2023.10 CREDIT CART REPORT.pdf
- Management Letter (2020)
- REPORTS -- AUDITOR -- RECONCILIATION (Reference: Historic File)
Adjourn
Legislation and Codes -- 6:35 PM
20231204 LEGISLATION AND CODES COMMITTEE AGENDA.pdf
Call to Order/Roll Call -- Mr. Gerritsen (chair), Mr. Rollins, Mr. Schaber
Minutes --
Old Business
Item 1. Liquor License Annual Renewals
- Notice to Legislative Authority Permit Objections for 2024 Liquor License Renewals.pdf
- No new documents received
New Business
Matters not on the Agenda
Reports
Adjourn
Municipal Services, Parks and Recreation -- 6:45 PM
Traffic Commission -- 6:50 PM
Agenda items to include "results of several traffic issues and the traffic studies and recommendations" (no documentation, have not heard back from Mr. Feliciano)
Committee Assignments for 2022-2023
The first name shall be the chairman of the committee. The second name shall be the vice chairman. The third name shall be a member of the committee. An updated contact list is included with every agenda.
- 20230814 FINANCE COMMITTEE MINUTES.pdf
- 20230905 FINANCE COMMITTEE MINUTES.pdf
- 20230918
Airport, Lands & Buildings -- Mike Neff (chair), Mike Thomas (vice chair), Karen Fosnaugh
- 20230501
- 20230605
- 20230918
Municipal Services, Parks & Recreation -- Mike Thomas (chair), Karen Fosnaugh (vice chair), Mike Neff
- 20221107 MUNICIPAL PARKS AND RECREATION MINUTES.pdf
- 20221121 MUNICIPAL PARKS AND RECREATION MINUTES.pdf
- Marion City/Marion County Regional Planning Link
- Regional Planning Commission Meetings are held 7PM located in the Prospect Room, lower level of Marion County Building on 4th Wednesday of the month, except November and December meetings are combined due to holiday season and held on 2nd Wednesday of December.
Zoning and Annexation -- Karen Fosnaugh (chair), Matt Pollock (vice chair), Aaron Rollins
- 20230807
- 20230417 SELECT COMMITTEE -- CITY CHARTER -- MINUTES.pdf
- 20230605 SELECT COMMITTEE -- CITY CHARTER -- MINUTES.pdf
Commissions:
Traffic Commission
- 20230905 TRAFFIC COMMISSION MINUTES.pdf
Council Representation on Other Boards/Committees:
CANDO Board -- Jeff Gerritsen
Downtown Marion Inc. -- Ayers Ratliff
Airport Commission -- Mike Neff