Butler County Controller Jack McMillin and a Butler County Community College board member continue to haggle over McMillin's office costs and the college's surplus.

Bruce Mazzoni, who is a college board member and a Cranberry Township supervisor, questions why McMillin's office spends more than the other eight fourth-class counties.

Mazzoni's claim of high spending in McMillin's office comes from data that was collected from each county for the campaign of Ben Holland, a Republican candidate for the seat McMillin is vacating at the end of the year.

With McMillin's retirement, Republican Karen Diehl is Holland's sole primary opponent.

Mazzoni is a Holland supporter.

According to the data Mazzoni distributed, McMillin's total 2012 office budget was $867,428.

Mazzoni said that amount, which is 63 percent higher than the average of eight other fourth class counties, is too high.

“That's a super red flag,” he said.

But McMillin pointed out that his office expenses increased only 5 percent each year from 2000 to 2011, from $433,710 to $658,677.

During the same time, some county offices and departments had smaller increases, with one department's expenses shrinking, and others increased as much as 16 percent.

McMillin attributes Mazzoni's criticism as retaliation for McMillin's repeated questioning of BC3's surplus funds.

McMillin compared county expenses with the college's.

The college's operating costs in 2001 was $12.5 million, which rose to $24.6 million in 2012, an increase of more than $12 million.

Mazzoni said the college's costs have risen with enrollment.

“It's the number of students,” he said. “Obviously, operational costs go up accordingly.”

McMillin maintains that the controller office comparison with other counties is flawed because each county operates differently.

He cited that variables, such as office hours, staffing and tasks done, make it impossible to directly compare his office to those in other counties.

McMillin stated in an e-mail that he stood by his comments at last week's commissioners meeting and provided further data, but was not interested in giving comments for this story.

According to Mazzoni, the total salaries paid to McMillin's office in 2012, $436,167, was 41 percent higher than the average of the other eight fourth-class counties.

The next highest was $385,000 in Beaver County. The lowest was $246,666 in Monroe County.

Mazzoni also questions why McMillin's 2012 salary of $80,500 was higher than his counterparts. The next highest controller's pay was $71,402 in Washington County while the lowest was $49,830 in Fayette County.

The Butler County commissioners set the raises for row officers such as McMillin, who have received 4 percent pay hikes annually.

The county salary board, which is comprised of the three commissioners and the controller, establish the salaries paid to employees.

Mazzoni said McMillin should have spoken up and said the increases to the controller's office were too high.

McMillin pointed to these BC3 salaries for comparison to his pay: $111,396 for the college vice president for administration (finance) and $72,320 for the college controller.

Over the years, McMillin has stressed that his employees, unlike the staff in other departments of county government, were not granted extra increases to match their qualifications or duties.

Mazzoni said the $436,167 in controller office salaries don't equal the $510,495 in actual salaries in the 2012 county budget.

McMillin pointed out several aspects of the budget that Mazzoni missed, such as partial state and federal reimbursements received for some discretionary work done for the county courts and for the commissioners.

The controller also stressed his office saves the county money by leaving two posts, an audit manager and a paid intern, vacant.

In lieu of filling the audit manager, McMillin reports saving an average of $30,000 annually by having the Butler firm of Maher Duessel do row office auditing.

Mazzoni questioned how that number is reconciled with the total $92,500 he said McMillin spent on contracted audits in 2012.

Unlike other row offices, McMillin's does not have a solicitor, a $6,000 savings. Three of his staff waive health care coverage, saving another $50,000.Although Mazzoni last week criticized the $37,694 cost of the controller office's 1,175 hours of overtime, all three commissioners defended the expense either during the meeting or in interviews.McMillin stressed more than 20 percent of his staff's time is spent on discretionary work for the court, other row offices and the commissioners.Mazzoni said McMillin should be striving to avoid overtime.“He's supposed to be the watchdog,” he said.McMillin pointed out the total county overtime for 2012 was $963,646.He maintains the issue that people should focus on is the college's surplus.After McMillin said the college had a $14 million “slush fund,” Mazzoni claimed the audit numbers, which are recorded at one point during the year, don't account for the expenses paid later.According to Mazzoni, a more accurate representation is that the surplus total fluctuates between the audit totals McMillin cites and a low of $7.5 million.“It's a snapshot,” Mazzoni said about the audit totals.McMillin refuted Mazzoni's explanation, stating all college expenses incurred but unpaid are recorded under accounts payable, not surplus.Mazzoni accused McMillin of presenting information in a way that benefits an agenda.“He manipulates data,” Mazzoni said.In an e-mail sent to the county commissioners and the Butler Eagle, McMillin stated: “BC3's accounting faculty will see through these silly, ill-informed statements, as will any reasonably educated person who is capable of reading an independent audit report. Mazzoni is making a laughing stock of the college and the board.”Mazzoni, who managed companies before retiring, refuted McMillin's comments, saying he fully comprehends the college and county budgets.“I definitely know how to read financial data,” Mazzoni said.He accused McMillin of having a vendetta against the college.“The only person who doesn't like the college is Jack,” Mazzoni said.He said McMillin should not be questioning the college's surplus or withholding the county's monetary contributions to BC3 as he has done in the past.The county gives the college $5 million annually. However for 2013, the county gave $333,000 less to help minimize a property tax hike.Mazzoni admitted he wanted McMillin to be unseated in this year's election but that was before McMillin announced his retirement.“I personally didn't want to see Jack in office in 2014,” Mazzoni said. “He takes advantage of his office to bully people.”