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Cherokee County school board rescinds forensic-audit vote, orders third-party review of homestead-exemption projections

2894260 · March 27, 2025
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Summary

At a March 27, 2025 called meeting the Cherokee County school board voted 7-0 to rescind a March 20 forensic-audit authorization and approved hiring a third party to audit floating homestead-exemption projection calculations affecting the district general fund.

CHEROKEE COUNTY — The Cherokee County school board on March 27, 2025 voted unanimously to rescind a prior authorization for a forensic audit and to hire an independent reviewer to examine how floating homestead-exemption projections affect the district’s general fund.

During a called meeting that lasted about five minutes, the board voted 7-0 to rescind “action item 10,” which the board had adopted at its March 20 meeting and which had authorized a forensic audit of the school district. The meeting record does not specify who seconded the rescind motion. The board then voted, also 7-0, to engage a third party to audit the district’s floating homestead-exemption projection calculations, identify any discrepancies and outline future funding options to maintain current operations. A board member clarified on the record that she had made the motion to hire the auditor and that Mr. Bean seconded it.

Board discussion before the votes focused on district budgeting and priorities. One board member praised the superintendent, “Mr. Owen,” and district staff for trimming the county office budget and reallocating resources toward schools. The board member said 44 of 80 school systems had “opted out of this bill” and added that the district had worked to “absorb the 12,000,000” because of commitments to senior citizens. “Our number 1 priority is the safety of every child,” the board member said, citing investments in teacher pay, school safety and security measures including police officers and body cameras.

The board took no additional actions at the called meeting and adjourned shortly after the second vote. The motions change the board’s immediate oversight direction: the previously authorized forensic audit from March 20 is no longer authorized, and the board has directed staff to engage an external reviewer to examine homestead-exemption projection methods and funding options. The transcript does not specify which vendor or department will be assigned to carry out the third-party audit, nor does it specify a timeline or budget for the engagement.