Amherst schools detail ARP-ESSER spending, treasurer posts financial documents and proposes tax-rate certification

Amherst Exempted Village Schools treasurer staff reviewed the district—inancial picture, described how federal ARP-ESSER funds were used to supplant general-fund expenditures, and told the board that a series of web-page transparency updates and forecast documents are now available online.

Treasurer staff said the district used its ARP-ESSER allocation to offset general fund spending in categories including personnel, purchased services and capital projects. As presented, the district received multiple federal grants totalling “around $6,000,000” for various programs and used federal ARP-ESSER money to defray otherwise general-fund costs until “$2,600,000 was expended.” The treasurer reported specific examples including a roughly $110,000 restroom upgrade in a special-education classroom that was paid from ARP-ESSER.

The presentation said ARP-ESSER-funded personnel and positions included literacy instructional coaches, a wellness teacher at Powers, district social worker positions and other roles hired or retained during the pandemic. The presenters said roughly $2,000,000 of ARP-ESSER-related spending went to personnel and about $600,000 to supplies, materials and capital projects (figures presented by treasurer staff during the slide discussion).

Treasurer staff also described website changes made to improve transparency: the district—oard packet is posted as a single scrolling document; the district published a levy history and month-by-month cash reconciliations; and the forecast documents include a assumptions appendix. The treasurer said the district plans a new website rollout on Aug. 1.

The meeting included routine finance motions. The board approved the treasurer—ench of recommendations (listed on the agenda as items 9a–h) by roll call; each board member present voted aye. The treasurer explained a technical accounting change for the emergency-levy (o16) fund: because changes in the Uniform School Accounting System no longer require separate o16 expenditures, the treasurer will move emergency-levy revenue and limited expenditures into the general fund and provide a single general-fund forecast that includes the emergency-levy revenue.

Separately, the treasurer presented the annual tax-rate/amount resolution that is certified to the Lorain County Budget Commission; the meeting packet explained the district sked the budget commission to move two inside mills into the permanent-improvement fund and listed voted levies (including a 2.5-mill permanent-improvement replacement levy passed in November 2023). Treasurer staff said the tax-collection figures apply to the fiscal year beginning July 1, 2025. The board approved the treasurer recommendations in a single motion.

Board members discussed a planned all-day June 17 board retreat focused on finance and confirmed it will be posted; the treasurer said the meeting will run 9 a.m. to 4 p.m. and will not include outside-team-building sessions. No changes to levies were made at the meeting; the vote certified the treasurer ctions to proceed with budget commission steps.