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)
      • Documentation:
        • 202310 RATLIFF PUBLIC RECORDS RELEASE 20230918 IRS NOTICE RE 1094C 1095C 2020 CODE 600 INVOICE 98560.pdf
        • 202310 RATLIFF PUBLIC RECORDS RELEASE 20230925 IRS NOTICE RE 1094C 1095C 2020 CODE 612 INVOICE 98280.pdf
    • MEETING 12/07/2023 WITH FIELD REVENUE OFFICE 
      • 20231121 NOTICE OF APPOINTMENT FIELD REVENUE OFFICE FOR INVESTIGATION 20231207.pdf
    • 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
    • 20220809 Vorys Legal Counsel Documentation.pdf

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
  • 2024 MUNICIPAL COURT BUDGET.pdf

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