Regular Meeting

Perry Township Board of Trustees

Regular Meeting

June 19, 2012 7:00pm

Call to Order/Pledge of Allegiance:

Excused absence:  None.

Additions/Deletions to Agenda: None.

Public Hearings/Invited Guests:

Special Recognition of Girl Scout Troop #30165- A Walk in Nicky’s Shoes

The Board presented awards recognizing Girl Scout Troop #30165 for their effort and collaboration for “A Walk in Nicky’s Shoes,” a walk to raise autism awareness:

 

Troop Members:

Madison Bodo

Alyana Geyer

Marissa Westfall

Maria Jones

Hannah Leapline

Kayla McAdams

Alexis Mowery

Macy Bodo

 

Troop Leaders:

Erine Bodo

Kerry Zuttavern

 

Communications:  None.

Public Speaks on items up for Board Approval: None.

Township Business requiring Board Action:

Unfinished Business:

Consider Planning Certificate Fee Payment

Trustee Chessler stated that this request came from one of the Zoning Commission members to attend the American Institute of Certified Planners for certification.  The cost is $50.00 to become a member and obtain the certification.  Trustee Chessler stated that he feels that this certification would be beneficial to the zoning board members.  Trustee Haines stated that this is to the Township’s advantage.  Trustee Laubacher inquired if the Township would pay prior to or after the certification hours are fulfilled.  Trustees Haines suggested that the $50.00 fee be paid on a reimbursement basis after the certification is completed.  Trustee Chessler agreed.

Trustee Chessler made a motion that the Board approve any members of the Board of Zoning Appeals and Zoning Commission that wish to pursue certification with the American Institute of Certified Planners and allow them to seek reimbursement for their costs upon successful completion of the program; Seconded by Trustee Haines.

ROLL CALL: Mr. Chessler, yes.  Mr. Laubacher, yes.  Mr. Haines, yes.

Second Reading of Propriety Service Lien/ Second Reading of the No Permitting List

Trustee Chessler stated that these matters were previously discussed at the last regular meeting.  The Law Director has prepared draft resolutions for both matters for the Board’s consideration.  This is the second reading of these resolutions.

Trustee Chessler stated that the first resolution is to authorize the certification of a lien against the real property certificate for persons who fail to pay for Township provided proprietary services.  At the last reading the Board requested a modification to allow sixty (60) days instead of thirty (30) for the time period that the Township would wait.  Trustee Chessler inquired if there was anyone in the audience who wished to comment on this reading.  Hearing and seeing none.  Trustee Chessler asked that this resolution be placed on the agenda for the next regular meeting for adoption.

Trustee Chessler stated that the second resolution is to establish a “No Permitting” list which would include any residents or contractors who have failed to paid for a Township service.  These persons would be placed on the list of people prohibited from any further road opening permits, zoning permits, fire department safety inspections, occupancy permits or any other permit issued by Perry Township until the application is satisfactorily submitted and all fees are paid in full.  This is the second reading on this request.  Trustee Chessler inquired if there was anyone in the audience who wished to comment on this reading.  Hearing and seeing none.  Trustee Chessler asked that this resolution be placed on the agenda for the next regular meeting for adoption.

Consider House Numbering Resolution for Brook Avenue and Marion Avenue NW

Trustee Chessler stated that this matter was previously discussed and was originally brought to the Board’s attention by the Fire Chief with regard to some confusion and less than logical address numbering on Brook Ave. NW and Marion Ave. NW.  Mr. Hall stated that he has consulted with Stark County Regional Planning Commission (SCRPC) House Number Division and received their suggestion as to how to renumber the houses so that it is logical and sequential in case of emergency response.  Four (4) properties on Brook Ave. NW will be renumbered and renamed to Marion Ave. NW and one (1) property on Brook Ave. NW will be renumbered and renamed to Southview Cir. NW.  These changes are set forth in the resolution and aerial photo that was provided to the Board for their consideration.  If the Board should approve this resolution it will be sent to SCRPC for formal recommendation and then be sent to the Stark County Commissioners for final approval.  Public hearings will be held.

Trustee Chessler stated that the Board of Trustees is only gathering information and making a recommendation so that SCRPC can make a formal recommendation to the Stark County Commissioners who will make the final decision.  There will be an opportunity for all of the affected property owners to attend a hearing before the decision makers.  Trustee Haines thanked the Fire Department for bringing this matter to the Board’s attention.  Trustee Chessler suggested that the Board send a copy of this resolution and a letter explaining the process to the affected residents so that they are aware of what is being proposed.  The Board agreed.

Trustee Chessler made a motion that the Board adopt a resolution recommending to the Stark County Regional Planning Commission and the Stark County Commissioners a rectification of the confusion for addresses on Brook Ave. NW and Marion Ave. NW; Seconded by Trustee Laubacher.

 ROLL CALL: Mr. Chessler, yes.  Mr. Laubacher, yes.  Mr. Haines, yes.

Trustee Chessler stated that he will draft a letter for the Board to send to the affected residents.

New Business:

Trustee Chessler made a motion to approve bills and payroll in the amount of $144,896.44 for the week ending June 19, 2012; Seconded by Trustee Laubacher.

ROLL CALL: Mr. Chessler, yes.  Mr. Laubacher, yes.  Mr. Haines, yes.

Fiscal Officer:  

Trustee Chessler made a motion to approve the minutes from the June 12, 2012 Work Session; Seconded by Trustee Laubacher.

ROLL CALL: Mr. Chessler, yes.  Mr. Laubacher, yes.  Mr. Haines, yes.

Consider General Fund Levy

Mr. Schlegel stated that the State of Ohio has cut the Township’s funding drastically and it has affected the General Fund the most.  The General Fund was cut in the following areas: Personal Property Tax loss of $6,105.00, Local Government Tax loss of $368,379.00 and Estate Tax loss of $266,224.00.  The total loss to the General Fund is $640,708.00.  Mr. Schlegel stated that out of the General Fund receipts in 2011 the Township only received $1,004,092.87.  If you subtract the loss the total revenue would be $363,384.87.  The General Fund is going to lose 63.81% income.  This is all due to the State of Ohio because they balanced their budget and told the local governments that they are on their own.  Jackson Township is doing the exact same thing.  The City of Canton and the City of Massillon are also struggling.  Unfortunately, the State of Ohio has not provided a way for local governments to make up this revenue other than going to the tax payers.

Mr. Schlegel stated that if the Township puts on a 1.25 mill levy for the General Fund it would generate $654,850.00 per year which would cover the costs being lost.  For a $100,000.00 home the cost would be $38.29 per year or $3.19 per month.  Trustee Laubacher stated that most homes in Perry Township are $100,000.00.  Mr. Schlegel stated that today most of the homes in Perry Township are under $100,000.00.  Trustee Laubacher inquired if the funds would be used for parks and recycling.  Mr. Schlegel stated yes but if the Township does not get more money to the General Fund parks, recycling, intersection lighting and many others would be in jeopardy.  Mr. Schlegel stated that the best way to explain it is to imagine cutting your own income by 64% and see if you can live on it; you can’t.  Mr. Schlegel expressed that this is at no fault of the Township, Township Trustees, Fiscal Officer or the Department Heads.  This was strictly done by the State of Ohio.  

Trustee Laubacher inquired how much money is spent for intersection lighting throughout the Township.  Mr. Schlegel stated that the Township’s lighting expenditure is $28,000.00.  The Township’s largest expenditure through the General Fund is the Health District which costs approximately $150,000.00 which is a mandatory expenditure.  Mr. Hall stated that the Health District expenditure is forced on the Township through legislation.  Mr. Schlegel stated that this is not just happening to Perry Township.  This is something that all of the Township’s are going to have to start doing.  It is unfortunate that the State of Ohio has left local governments no other avenue other than going to the tax payers.  Trustee Haines stated that Jackson Township is looking at a 2.4 mill levy for their General Fund.  Mr. Hall suggested that the Board also consider getting this to the State Representatives and the State Senator because there is a perception that the impact is a very small percentage of the overall Township budget.  There have been many discussions to highlight the loss of property tax, local government tax and estate taxes all come out of the General Fund.  The perception in Columbus is that this is a 1-2% reduction to the budget but in reality it is a 64% loss to the General Fund which most directly affects the residents.  Trustee Laubacher stated that the Township doesn’t pay 100% for recycling because there are grants that are received.  Mr. Schlegel stated that the grant varies and it has been changed.  Some years recycling breaks even and other years the Township loses money.  It depends on how many tons are recycled and how much the Township is being paid for it.  

Trustee Laubacher stated that he doesn’t like to raise taxes but he doesn’t know what else to do.  Trustee Chessler stated that he is not ready to make a decision on this matter tonight because the Board has never had to consider putting on a General Fund levy before.  Whenever the Township has approached the tax payers with the idea of additional revenue it was with the specific purpose of benefitting the Fire Department, Police Department, Road Department and the people knew how much they were paying and what it was going for.  Trustee Chessler stated that this is perfectly legitimate to do but there is far more education involved and far more commitment that the voters have to see if they are essentially giving the Township a blank check to the General Fund because we don’t know what we will be spending the money on.  The money will be used for general expenses and there may be a level of distrust out there.  Trustee Chessler stated that the Township owes it to the people before we ask for more money to convince the voters that we are doing everything that can be done.  There are 29,000 people out there and Trustee Chessler stated that he doesn’t believe that there has been a demonstrated appetite for a tax increase lately and he doesn’t feel comfortable until more input is received from the public.  Trustee Chessler stated that even if the Board has public hearings and no one shows up at least they would have done their due diligence to say to the people that they had their opportunity to come and say that they prefer a reduction in services rather than an increase in taxes or they are willing to pay $3.19 more a month to make up for things that the state has taken away.  Trustee Chessler stated that there was a comment in the paper regarding the process that the Township uses to make the funds in the Road Department go further and they said that the Road Department is operating on a 1986 levy and maybe it was time to consider an increase there.  By God somebody got it.  Somebody realized that the Road Department is using 1986 revenues to try and pave miles and miles of streets therefore the Township is forced to do what they are doing with the roads.  Some people may say heck with the General Fund because they want to see better streets.  Trustee Chessler stated that the Board needs to provide a forum for people to tell the Township what their priorities are.  

Trustee Laubacher stated that he is happy that Mr. Schlegel brought this to the Board’s attention early since a final decision doesn’t have to be made until August.  Mr. Hall stated that it is a two (2) step process; The Township has to formally ask the Auditor to certify the numbers provided by the Fiscal Officer which takes ten (10) days and then the last opportunity to put something on the ballot for November is August 8.  The last meeting in July would be the final opportunity that the Board has to request the Auditor’s certification.  The first meeting in August would be the Board’s last opportunity to put something on the ballot.

Trustee Chessler suggested that public hearings be held at the beginning of the next two (2) meetings to discuss and educate the public on the proposed levy for the General Fund.  Trustee Chessler stated that he would not be in favor of putting a levy on the ballot until he hears the input from the tax payers.  Mr. Schlegel stated that if the Township does not make up the money lost to the General Fund there is a possibility that they will have to close the parks, turn off lights and close the recycling center.  You can not take a 64% hit and continue all of those services.

Trustee Chessler asked Administrator Fetzer to add public hearings to the July 3, 2012 Regular Meeting and July 10, 2012 Work Session agendas for the question of whether or not to pass a resolution for a 1.25 mill General Fund levy.  Mr. Schlegel noted that he will not be at the Work Session as he will be on vacation.  

Administration:  

Consider Playground Installation Quote

Trustee Chessler stated that the Township received a generous offer to receive playground equipment that was previously located at Reedurban Elementary School.  Administrator Fetzer stated that this topic was originally discussed at the May 1, 2012 Regular Meeting and it was tabled for the purpose of obtaining a complete original manual and get additional quotes for installation.  A representative viewed the dismantled playland on site to determine the original manufacturer which was Landscape Structures.  The Township contacted Landscape Structures and received the packet of information and they indicated who the installer would be to come and assess the playland on site.  A representative from the Dynamic Company determined that this is a 1999 playland structure and believed it to be in very good shape.  The original quote was for $9,1000.00 from Roseman Building Construction.  The Dynamic Company is offering to complete the installation for $4,600.00.  In addition to that David Williams & Associates quoted the Township for special engineered wood fiber at $2,385.00 which is required to be at a certain depth and have proper drainage.  Regular mulch does not last as long, clumps, does not provide proper drainage and contains bacteria.  The engineered wood fiber comes highly recommended by Todd Alexander of Plain Township. 

 Administrator Fetzer asked the Board to consider an additional $400.00 for a little bit of leeway just in case something unforeseen would come up during the installation process.  Even still, the Township is only looking at $5,000.00 instead of $9,100.00.  The installation is scheduled to take place the second week in July.  Administrator Fetzer asked the Board to accept the installation quote from Dynamic Installations in an amount not to exceed $5,000.00 and to accept the quote from David Williams & Associates for engineered wood fiber in an amount not to exceed $2,385.00 for a combined total not to exceed $7,385.00.  Trustee Laubacher stated that the only thing additional needed is the rail road ties to go around the equipment to hold the engineered wood fiber in place.  Administrator Fetzer stated that was correct and that there is a request in for a donation of rail road ties.

Trustee Chessler stated that he is not sure what the additional $400.00 is required for.  Administrator Fetzer stated that it will just in case the installers come across an unforeseen emergency so that the construction does not have to be stopped.  Trustee Haines stated that after looking at the equipment there may be some broken or rusted bolts that may need to be replaced during installation.  Administrator Fetzer stated that the installer also mentioned land digging and bedrock.  If something of that nature would come up the installer would be able to get the materials needed to take care of large boulders, extremely rocky soils, landfill areas and bedrock.  Trustee Haines stated that the great thing about this company is that their expertise is in doing these types of installations.

Trustee Laubacher made a motion that the Board accept the quote from Dynamic Installation in the amount of $5,000.00 for the installation of the playland equipment and David Williams & Associates in the amount of $2,385.00 for engineered wood fiber; Seconded by Trustee Chessler.

ROLL CALL: Mr. Chessler, yes.  Mr. Laubacher, yes.  Mr. Haines, yes.

Consider Amendment to Website Resolution

Administrator Fetzer stated that at the last Department Head meeting it was discussed that they would request the Board’s authorization to amend the current website policy to allow each Department Head to submit a posting request to the Administrator for information and updates specific to their own departments without seeking Board approval at a public meeting.  The reason for this request is to allow each Department Head the ability to post items promptly without delay and in between meetings.  The Administrator and Administrative Assistant would still serve as the Board’s posting designee just as the original policy and procedure defined.  A copy of the requested departmental edits will be scanned and emailed to the Board of Trustees so that everyone is current.  If any edits are needed they can be done in house instantaneously as the new website allows the Township to make adjustments as needed with out a third party.  Trustee Haines asked that the Board be made aware of any edits or changes to the website via email so that they are always aware of when the website is changing.

Trustee Chessler made a motion that the Board adopt the revised website policy as submitted; Seconded by Trustee Laubacher.

ROLL CALL: Mr. Chessler, yes.  Mr. Laubacher, yes.  Mr. Haines, yes.

Fire Department:

Consider Accepting a Donation from the GOE McKinley- 2370 in the Amount of $4,700.00 for the Purchase of a Live Fire Extinguisher Training System

Chief Martin asked that the Board accept the donation from the GOE McKinley- 2370 in the amount of $4,700.00.  The donation will be used for the specific purchase of live fire extinguisher training system.  Deputy Chief Abbott has a system now that is currently eight (8) years old and approximately 1,000 people run through it each year.  The current system is worn out and the fire department is in need of a new one.  If the Board accepts this donation the fire department will come back to request the actual purchase of the live fire extinguisher training system.  Currently, Chief Martin is only asking for the Board to accept the donation of $4,700.00.

Trustee Chessler made a motion that the Board accept the donation from the GOE McKinley- 2370 in the amount of $4,700.00; Seconded by Trustee Haines.

ROLL CALL: Mr. Chessler, yes.  Mr. Laubacher, yes.  Mr. Haines, yes.

Police Department:

Consider the Purchase of Mobile Radios

Chief Pomesky stated that the Board is aware that they are working toward improving the radio system at the police department.  The Board has received a proposal to purchase thirty (30) mobile radios so that the police department can migrate to the digital environment.  Two (2) quotes were obtained: B&C Communications at $22,080.60 and Staley Technologies at $21,440.00.  Chief Pomesky stated after reviewing the pricing he would recommend that the Board accept the quote from Staley Technologies for the purchase of thirty (30) mobile radios at a cost not to exceed $21,440.00.  Trustee Chessler inquired if this item was discussed during the budget hearings.  Chief Pomesky stated that was correct.  Trustee Haines inquired if the Road Department could use any of the old mobile radios.  Mr. Masalko stated that they currently have two mobile radios that could be swapped out but they could use more if they are available.  Trustee Chessler inquired if that will affect the pricing.  Chief Pomesky stated that the police department has to turn in thirty (30) radios to get the quoted pricing.

Trustee Chessler made a motion that the Board authorize the purchase of thirty (30) mobile radios from Staley Technologies at a cost not to exceed $21,440.00; Seconded by Trustee Laubacher.

ROLL CALL: Mr. Chessler, yes.  Mr. Laubacher, yes.  Mr. Haines, yes.

Road Department: None.

Law Director: None.

Zoning: None.

Parks/Recycling: None.

Executive Session(s):  None.

Department Matters Not Requiring Board Action:

Administration: None.

Fire Department: None.

Parks/Recycling: None.

Police Department:

May Monthly Statistics

Road Department: None.

Zoning:None.   

Law Director: None.

Upcoming Events:

Perry Township Business Exchange Meeting- July 17, 2012 at 7:30am at the Perry Township Police Department Community Room- Submit on line RSVP response at www.perrytwp.com.

Public Speaks-Open Forum:

Steve Toohey- 640 Summerdale NW.  Mr. Toohey read the following statement to the Board:

“I would like to thank you for the opportunity to speak before you on May 8th regarding issues of leadership within our police department.  I voiced my concerns about numerous issues that I believed then and even now needed to be addressed in a public format.

As I stated that night, I did not base my information on rumor or gossip and was not persuaded by anybody to say anything other than what I believed were problems with our police department.  I am a person who believes people just need to get along and if there are wrongs, they should be made right.  I also believe that we must all be honest and do the right thing, not just for ourselves, but for our Township employees and residents.  All of us must understand that or individual perception of what we see and hear and the lack of good and precise information tend to ignite and fuel the rumors of gossip that have brought us to this point.

I appreciate the response letter that the Board of Trustees sent to me explaining their view and understanding of my allegations.  I am satisfied for the most part on the issues and can only say that at least we have begun the conversation on how we can move forward to initiate better communications and establish respect between all of us on the issues that are present and issues that will obviously present themselves in the future.

I would like to apologize this evening to Chief Pomesky, Deputy Chief Carbenia and the Board of Trustees for placing all of you in some awkward positions.  Chief Pomesky and I have had several conversations in the past week and I believe that the Chief and I have a clearer understanding of our differences with each other.  I have conveyed to Chief Pomesky that my goal is to offer my services, my life experiences, and my friendship to aid him in any manner that I can, to assist him in his continual growth to manage and operate the best police department in the county and state.  I also gave the Chief a copy of one of the best books written by Dale Carnegie “How to Win Friends and Influence People.”  I am not so sure that the Chief and I will be sitting down and having a book review time, but it is a book that I am reading again, and maybe a book that we all should read and learn some very important lessons from.

I would also like to make public that the issue brought up with regards to the mishandling of the PRIDE donation has been resolved.  After speaking with the chief and the President of the Perry Township Rotary Club, I am confident that the monies in question were properly handled and are accounted for in the police department’s budget under the PRIDE account.  I would like to thank those people involved for addressing and resolving that issue.  Again, it was a lack of good communication by all of us that gave the misperception of a simple issue.  Again, my apologies to the Chief for placing him in this position.

I would also like to thank the Chief for allowing me to participate in this years PRIDE summer camp and my continued commitment and support of the DARE program.  This years Perry Pride water slide was again a hit with the kids last Friday and I commend the Chief, Deputy Chief, Dare Officer Bill Watson and Officer Ben Barrett for a job well done.  I also have pictures available that shows you the mudslinging that took place at that event.

In closing, I stand committed to remain aggressively involved in our community affairs and to speak up when needed.  Let us all renew our commitment to work together for the common cause of our Township, its growth, its residents and its employees.”

The Board accepted and thanked Mr. Toohey for his apology.

Bard Huntsman- 4025 Prosway SW.  Mr. Huntsman inquired about the taxes being cut from the Township due to the state.  Trustee Chessler stated that the state is taking away the estate taxes completely as of January 1, 2013.  The other component is the undivided local government funds which is the sales tax money that goes to Columbus when you make a purchase and it comes back to us and it is distributed according to a formula.  This tax has been cut once.  It will probably be cut again this year or the next and then it is going to be cut out all together.  The affect of all of that is the money that the state uses to generate that came back to us is no longer going to be there.  The state government is saying you are on your own and go back to your tax payers and have them make up the difference because we are taking that money to balance our budget.  There will not be a corresponding benefit in any other tax.  This money is going away and it is not coming back.  

Mr. Huntsman inquired if something can be diverted to other Township funds to help relieve the General Fund similar to what some of the Trustees did with their salaries.  Mr. Hall explained that the other funds are only authorized for certain expenditures.  For example the road fund, other than administrative purposes, the money has to go back into the roads.  The Township can not take from the Police, Fire or Road funds to supplement the General Fund.

Mr. Huntsman inquired if the Fire Department and Police Department could have gotten a better deal if they would have went in together to purchase all of their mobile radios at one time.  Chief Martin explained that the Fire Department could not have gone with digital radios because it doesn’t support their paging system.  The Police and Fire Departments use completely different systems.

Tim Blythe- 2956 Bridgeton St. NW.  Mr. Blythe stated that if voters are going to be compassionate about spending money on a tax levy they are going to want to see some kind of measure that has been done including; cutting wages, health care and etc.

Becky Anania- 4061 Knolls Ave. SW.  Mrs. Anania stated that he is confused about how the Board is considering a levy but then turning around and spending $5,000.00 to install park equipment.  Trustee Haines stated that it is the intention of the Board to keep the parks open.  The parks are a valuable asset to the community.  Trustee Haines stated that the Township needs to continue to make the parks better and we have to continue to move forward with maintenance and taking care of the parks.

Tracey Schlup- 132 Delverne. Ms. Schlup stated that the park equipment being donated to the Township from the schools originally cost $25,000.00.  The equipment was purchased through the PTO, was installed by the fathers of the kids and all of the cement was donated by Chris McBurney.  Ms. Schlup stated that she was happy to see it donated to the Township.  Ms. Schlup stated that her job was cut from Perry Local Schools due to the budget but because of her Perry pride it would be her honor to pay an additional $3.19 a month to continue to build this community.

Paul Bailey- 2530 Shirley Ann Ave. SW.  Mr. Bailey stated that he agrees with paying the additional tax but thinks that the Township should ask for a little bit more to cover increased utilities etc.  Instead of staying status quo why not ask for a little bit more and stay above water.  Mr. Bailey inquired what the life expectancy is of the glorified chip n’ seal versus black top.  Mr. Masalko explained that Plain Township did a test on half a dozen roads six (6) years ago and they are still plugging along.  Mr. Bailey inquired if the volume of traffic was considered before the decision was made to use this substance.  Mr. Masalko stated that different poundages are used.  Mr. Bailey stated that this process is being done on wash board roads.  It is not being smoothed out so puddles are going to be created and they are just going to sit there in the winter time and ice up.  Trustee Haines explained that when the roads were put in, in his allotment they went in three (3) phases.  Every time there was a seam there were potholes.  They came out and patched where the potholes were and there has not been a problem with puddling.  Mr. Bailey stated that Saratoga is going to puddle if it does not get smoothed out.

Anne Unklesbay- 3026 Maytime St. NW.  Mrs. Unklesbay inquired about the schedule for the microsurfacing since some of the roads that were suppose to be done already haven’t been done yet.  Trustee Chessler stated that Mr. Masalko will get with her after the meeting to discuss the schedule and more specific information.

Fred Anania- 4061 Knolls Ave. SW.  Mr. Anania inquired if David Williams & Associates provided a quote per yard for the playground wood fiber or if just a total price was provided.  Administrator Fetzer stated that she gave David Williams & Associates the dimensions and they provided one lump sum price.  Mr. Anania stated that when he and his wife helped with getting the playground equipment at Richville Community Park, David Williams & Associates was very expensive.  Therefore, they went to Weisgarber and purchased playground mulch which works the same way and it was much cheaper.

Adjournment:

With nothing further to come before the Board, Trustee Chessler made a motion to adjourn the meeting at 8:30pm; Seconded by Trustee Laubacher.

ROLL CALL: Mr. Chessler, yes.  Mr. Laubacher, yes.  Mr. Haines, yes.

 

Craig E. Chessler, President                                        

 Joe Schlegel, Fiscal Officer