who's involved
Board Memberships
Below are Board Memberships and their responsibilities.
Below are Board Memberships and their responsibilities.
The Board of County Commissioners have established by Resolution a County Automatic Data Processing Board. The Auditor is the Chief Administrator and permanent Secretary of the Automatic Data Processing Board. Board membership also includes the County Treasurer, the Clerk of Courts, the Recorder, the County Engineer, two members of the Board of Elections, and a County Commissioner, or a representative appointed by each. No County office shall purchase, lease, operate, or contract for the use of any Data Processing equipment without prior approval of the Board.
The Auditor is the permanent Secretary of the Board of Revision, whose members also include the President of the County Commissioners and the County Treasurer. It is the responsibility of the Board of Revision to rule with original jurisdiction on property assessment rolls prior to issuance of the real estate tax duplicate and to hear property valuation complaints.
The Auditor is the permanent Secretary of the Budget Commission that includes the County Treasurer and the County Prosecutor. It is the responsibility of the Budget Commission to annually review the tax budgets of all taxing districts within the County and to determine that all tax levies are properly authorized. In addition, the Commission allocates to local governments and libraries the monies for which they are eligible.
The Auditor shall serve as the chairperson of the council. It is the responsibility of the tax incentive review council to review all agreements granting exemptions from property taxation under certain Ohio laws, and any performance or audit reports required to be submitted pursuant to those agreements.
The Tax Incentive Review Council operates in accordance with Ohio Revised Code Section 5709.85(A)(2).
A transition supervisory board is established under Ohio Revised Code Section 703.361. By law, the County Auditor-or the County Auditor's designee-is the chair of the Transition Supervisory Board, which also consists of voting members the County Recorder and one County Commissioner, and one non-voting representative from the absorbing township. The Transition Supervisory Board exists until the date that the Auditor of State provides it with a final audit or final agreed-upon procedure audit under Revised Code Section 703.38.
Geauga County's Transition Supervisory Board is the first in Ohio. On November 5, 2024, residents voted to dissolve the Village of Aquilla. On November 19, 2024, the Geauga County Board of Elections certified the election results, thereby officially dissolving the Village of Aquilla. The Transition Supervisory Board is chaired by Kate Jacob, Auditor Walder's designee, who along with Recorder Celesta Mullins, Commissioner James Dvorak, and Claridon Township Trustee Jonathan Tiber is tasked with overseeing the dissolution. Pursuant to law, the Board has appointed a Receiver-Trustee, and is working closely with representatives from the former Village of Aquilla.
The Auditor was re-appointed by the Geauga County Commissioners to the Volunteer Peace Officers’ Dependents Fund Board. Senate Bill 11, The "Jason Gresko Act", created the Volunteer Peace Officers' Dependents Fund (VPODF) which provides death benefits to survivors of volunteer peace officers killed in the line of duty and disability benefits to disabled volunteer peace officers.
Ohio Revised Code 143.01(C) defines "Volunteer peace officer" as "any person who is employed as a police officer, sheriff's deputy, constable, or deputy marshal in a part-time, reserve, or volunteer capacity by a county sheriff's department or the police department of a municipal corporation, township, township police district, or joint police district and is not a member of the public employees retirement system, Ohio police and fire pension fund, state highway patrol retirement system, or the Cincinnati retirement system."
Each political subdivision with a police or sheriff's department that employs volunteer peace officers is a member of the Fund and each Fund member must establish a board to administer claims for the benefits from the Fund.