IN RESPONSE TO THE 2018 CITY OF CINCINNATI AUDIT REPORT,

RELEASED BY THE OFFICE ON MARCH 14, 2019:

On the whole, we are encouraged with the release of the State Auditor?s Management Letter
associated with the review of issues highlighted in the Semi-Annual Audit prepared by the
Inspections Section under the command of Executive Assistant Police Chief David Bailey and
Captain Jeffrey Butler, Jr. The Auditor?s report con?rms and supports the issues with
management and abuses they reported.

Although the Auditor was of the opinion that the abuse of the overtime procedures did not justify
a criminal referral, we hope the Cincinnati Police Department does not hold itself to such a low
standard. ?See, we didn?t commit any crimes? is not a ringing endorsement of police conduct.

We are concerned with the lack of availability of critical documents required to properly
complete the audit. Due to that missing box of ?les, the Auditor was limited in his review to
documents ?recreated? by the City. The Auditor con?rms in the report that some records were
unavailable.

The abuse or manipulation of overtime was con?rmed and published in a separate audit
completed by Inspections Section Captain Dennis Swingley in December of 2018 detailing a
reduction in overtime of $161,151.71 in three units of District Five, following the transfer of the
Police Commander and a Police Sergeant for the next period audited. The taxpayers of
Cincinnati can draw their own conclusions as to cause and effect there.

We encourage a close comparison between the Semi-Annual Audits prepared by Bailey and
Butler, with the Auditor?s ?ndings.

As to the Auditor?s statement that his of?ce ?did not identify any misuse of [911] funds,? we
note that the Auditor relied upon the City?s self-reporting of 2017 2018 data, not the 2015 
2016 data which was the basis for Captain Butler?s complaints to the City Manager as detailed in
the federal lawsuit. We stand by our allegations in that lawsuit regarding the City?s misuse of
911 funds.