But the prosecution’s witnesses offered a different vocabulary. The city’s budget analyst explained how line items had been shifted to mask expenses; how invoices for fertilizer had been duplicated; how an employee timecard system showed hours logged on days Elias was supposedly at municipal headquarters. “This was not charity,” the analyst said plainly. “This was appropriation.” A contractor testified that Elias had told him the project was an approved pilot, citing a nonexistent authorization code. Under cross-examination, the contractor admitted he had wanted the work and had not demanded to see formal approval, but the damage was done.

On January 15 of the following year, Chief Justice Voss delivered the 87-page opinion. The holdings can be summarized as follows:

By a 4-1 majority, the court held that it had inherent equitable authority to order creation of a non-profit, independent "Lomp-s Public Hazard Registry." OmniCorp was ordered to fund its first five years of operation and to submit all post-discovery risk data.