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Hubbard trustee questions cemetery board deficit

HUBBARD — City officials paused action at this week’s council meeting to approve a financial boost for a shared cemetery, but it didn’t come without questions.

Prior to the Hubbard Union Cemetery’s millage being renewed at two-tenths, Hubbard trustee Eric Lamb explained to officials and residents that he had received an email from Hubbard Councilwoman Robin Zambrini, D-2nd Ward, on April 9 requesting the cemetery’s funding from the township early.

“I went in, asked her for financials, and then went to the state auditor and got the auditor reports for the past three years,” Lamb said.

Lamb said several “major concerns” arose that could not be ignored — namely, the fact that the cemetery was operating at a loss.

“They spent about $181,000 last year and brought in about $164,000, resulting in a deficit of roughly $17,500,” Lamb said. “Second, cash reserves are extremely low; they started the year with around $35,000 and ended with about $17,000 across all funds there, sitting around $25,000 total — this is not a sustainable position.”

Lamb noted repeated audit findings over multiple years and auditor of state reports, like one from the cemetery’s fiscal year 2021 and 2022 findings that noted missing public records and retention policies, as well as missing board meeting minutes.

Lamb said there is also no dedicated fiscal officer overseeing the cemetery’s finances.

“When you combine that with repeated audit findings, this is not just a bad year — that is a lack of basic financial structure,” Lamb said.

Lamb said trustees were being asked to accelerate funding to a system that lacks basic financial controls.

He proposed a breakdown of the cemetery’s immediate cash needs, a 90-day cash flow projection and a plan to correct all audit findings, as well as a “defined fiscal oversight structure.”

“This is not about refusing to support the cemetery. It’s about making sure that the support comes with an accountability structure,” Lamb said. “And a plan that actually fixes the problem, not just covers it up.”

Zambrini said she is the cemetery board’s interim fiscal officer, a position she also held in 2024. Councilman Ryan Hallapy, D-at Large, held the position in 2021.

Zambrini said she has sat through two audits, confirming what Lamb had presented is true.

“They didn’t really come back, we had no findings for recovery — which is very important, and we do have some issues,” Zambrini said. “We need to post our minutes, we have to hold regular meetings, but we are making amends.”

Zambrini said her understanding from her April 9 email was that the board needed its money from the township, the pass-through entity, to receive it from the county.

“If we get it from the city at a certain time, I would just think that I would also get it from the township at the same time,” Zambrini said.

Lamb said he was confused by her request, which is why he asked if the cemetery’s board had an operating budget.

Trustee Jason Tedrow said the township doesn’t get all of its money at one time from the county, with Lamb noting that they typically receive the cemetery funds in May, according to Fiscal Officer Jennifer Evans.

“We waited until we were broke for anybody to say anything, so did anybody give anybody any opportunity to plan to avoid any potential problems?” Tedrow said.

Tedrow said he hasn’t heard from any of the city or township’s previous or current representatives that the cemetery board was nearly broke.

Zambrini said the board has been counting on the city and township’s funding to maintain the cemetery, but now it is getting “very rough.”

“We have costs going up, constantly our costs are going up, and you know that because you’re probably experiencing it too well right now,” Zambrini said. “Now it’s like, ‘What are we going to do?’ We’ve been maintaining, but now we’re running into a hardship.”

Tedrow said they weren’t challenging approving 0.2 mills, but they had questions about the cemetery’s operations, leading to Lamb finding the audits and questioning the immediate cash need.

“We’re not operating in a deficit; we’re maintaining,” Zambrini said.

Trustee Monica Baker said she spoke to the county auditor’s office in March, who said the money earmarked for the cemetery would be in the township’s bank account in three days.

“It’s my understanding the check has already been cut; I’ve already signed it,” Baker said. “It needs a second signature, and it can be deposited into the cemetery’s account.”

Tedrow said Evans responded to her email and explained that the money didn’t come through that way, also bringing it up at an April meeting.

Lamb reiterated that he wasn’t trying to hold the cemetery board’s money hostage, and he didn’t know if everyone knew about the audit reports and the board’s operations at a deficit.

Council President Mike Mogg, who was on the board for four years, said the financial problems are partially because of the lack of burials.

“We lost an excessive amount of money; we had done raises and costs, like every two years, and to no avail,” Mogg said. “When you drop 50% in your burials; everybody’s being cremated now — it’s tough.”

“There really is no fiscal irresponsibility out there — it’s just the economy. I hate to say it, but it’s expensive to be buried anymore. It’s $10,000 to be buried, it’s $2,000 to be cremated.”

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