Middletown board hears $6 million accounting change after ESSER approval; annual service contracts approved
Loading...
Summary
School officials reported a nearly $6 million change to district accounts after ESSER funding was approved, and the board approved routine contracts with three county ESCs for itinerant, preschool and special‑education services.
The Middletown School Board on Tuesday heard a financial update showing a nearly $6 million change to the district’s reported balances after the district moved expenditures tied to newly approved ESSER funding back into the general fund. The board then approved consent‑agenda contracts with Butler, Hamilton and Warren County educational service centers for itinerant services, preschool staffing and out‑of‑district services.
The change followed federal ESSER approval that allowed the district to submit expenditures for transportation and maintenance. “What I will tell you about the financial report, because of the ESSER getting approved, I think it was June 28 for us to be able to submit, any expenditures that we had for that, funding for the transportation facility, maintenance and transportation. I went ahead and moved the money back from the o 70 fund that we moved it to back to the general fund just for the transportation,” said Mr. Bertram, staff member, summarizing the accounting move.
Why it matters: the transaction changed the district’s reported position by roughly $6,000,000 and affects where earmarked expenditures will be charged going forward. Board members were also told the district moved about $1 million for field turf and student computers and that, under the legal structure of the "o 70" fund, unspent amounts must remain in that fund until expended.
Board action and contract details: the board approved a $108,370 contract identified as itinerant services (OT, PT and related support) from Butler County and a preschool services contract for roughly $3,000,005.53 to support staffing for 16 preschool classrooms. Warren County contracts were described as covering a learning center and out‑of‑district services for students with disabilities, totaling “a little bit over $5.5” million, according to staff remarks. The board voted to approve these items on the consent agenda. Voters recorded as saying yes during the consent votes included Mrs. Ramsey Hunter, Mr. Moore, Mrs. Stewart and Mrs. Shiver.
The board also approved external accounting support for the district audit and CAFR production. “Julian Group is the, the accountants that we hire each year to help us with, the CAFR,” Mr. Bertram said; he noted the district shifted from a three‑year engagement offer to a two‑year contract to allow a forthcoming treasurer more choice.
Discussion vs. decisions: board discussion focused on the accounting mechanics tied to ESSER eligibility and the location of preschool classrooms. Staff clarified that the preschool classrooms will remain in the Early Learning Center building this year, with some classrooms temporarily at Rosa Parks and Verity Lodge before moving to the former Central building at the start of the next school year. No additional budget motions beyond approving the consent agenda were recorded.
Background and next steps: staff said they will look for permissible general‑fund adjustments to recapture the $1 million spent on turf and computers while following the legal constraints for the o 70 fund. The district will proceed with the contracted services and year‑end financial close under the revised reporting positions.
Ending: board members asked staff to double‑check contract dates that showed fiscal years as 2024–25 on some documents and to confirm timing and locations for preschool moves before the start of the school year.
