Palos CCSD 118 audit shows $2.18 million surplus; board adopts policy updates and approves consent agenda as committee backs special-education expansion

The Palos CCSD 118 Board of Education on Feb. 12 heard an auditor's report showing a $2,180,000 surplus for fiscal year 2024 and approved several routine items on the consent agenda while approving updated board policies on second reading.

The audit and budget context mattered because the surplus was attributed to a debt-service levy abatement, information the board received as it considered program expansions and next year's fee schedule.

Kevin Bissell, lead auditor with Cherry Baker Baker LLC, presented the district's fiscal-year 2024 audit findings, reporting a $2,180,000 surplus and linking the surplus to a debt-service levy abatement. The finance and facility committee reviewed the audit as part of its report to the full board.

The finance and facility committee recommended approving a multi-year plan to expand the district's functional special education program. Mr. Duvall reviewed a proposal to expand the program to grades 6 through 8 at Palos South for the 2025'26 school year; the recommendation follows earlier expansions that covered kindergarten through third grade in 2023'24 and a planned grades 4'5 expansion for 2024'25. The committee also recommended moving the 2025'26 student fee schedule to the February board meeting agenda with no increases.

District staff reported that the student-fee waiver remains available for families who demonstrate financial hardship. The board subsequently approved the student-fee schedule for 2025'26 with no changes as part of the consent agenda.

On unfinished business, the board took a second-reading vote to adopt the proposed updates to board policies and approved the policies for immediate implementation. The motion to adopt the board policies passed on a roll-call vote with all members voting yes.

The board also approved the consent agenda items 10a through 10f, which included: approval of student fees for the 2025'26 school year with no increases; approval of the Anderson Book Fair contract for Palos East; approval of personnel reports (certified and classified) listing several hires, resignations and one retirement with effective dates; approval of regular and special meeting minutes; and authorization of bills payable and payrolls. The authorization included bills payable dated 02/12/2025 in the amount of $959,123.65 and payrolls dated 01/17/2025 in the amount of $815,466.85 and 01/31/2025 in the amount of $847,962.48.

During the meeting the board president read the board oath of office aloud: "I shall serve as education's key advocate on behalf of students in our community schools to advance the vision for Palos School District 118." The board also heard reports from parent and foundation groups, including a PFA representative who said, "As of 10 minutes ago, we have $19,000 raised," referring to the district readathon fundraiser.

Votes at a glance

- Second reading and adoption of board policy updates: motion to adopt board policies as presented; roll-call vote: 7 yes, 0 no; outcome: approved.

- Consent agenda (Items 10a'f): motion to approve items 10a through 10f, including student fees (no increase), Anderson Book Fair contract, personnel reports, minutes, and authorization of bills/payrolls; roll-call vote: 7 yes, 0 no; outcome: approved. Key financial figures included: bills payable $959,123.65; payrolls $815,466.85 and $847,962.48.

The meeting concluded after a brief public-comment period and the board adjourned.