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Votes at a glance: Wilson SD board accepts audit, approves routine finance, personnel and program items
Summary
At its Dec. 17, 2024 meeting the Wilson School District board received a clean audit, approved routine financial reports and multiple consent, personnel and student‑service items. Key vote tallies were unanimous where recorded.
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The Wilson School District school board on Dec. 17, 2024 received a Financial and Compliance Audit that yielded unmodified (clean) opinions and approved a series of routine business items by voice or roll‑call votes.
Audit: Megan Thompson of Herbein & Company presented highlights from the 2023–24 audit. The auditor reported unmodified opinions on the financial statements and on the federal programs tested (Title I and special education/IDEA), with no deficiencies or noncompliance noted for the procedures performed. The audit showed a general fund surplus of about $2,000,000 for 2023–24, bringing an ending general fund balance to $34,700,000. Of that balance, $25,700,000 was described as committed for items such as anticipated retirement rate increases, enrollment expansion efforts and equipment purchases; $1,000,000 was assigned as a budgetary reserve for 2024–25; and the unassigned reserve was $7,700,000 (about 5.4% of next year’s budgeted expenditures, above the district policy minimum of 3%). The food service fund reported a $1,000,000 surplus and the childcare fund a $462,000 surplus.
Votes and routine approvals: The board approved meeting minutes, the treasurer’s report and investment reports, payment of bills, financial reports and multiple consent and personnel items. Where roll‑call votes were recorded they were unanimous (9 yes, 0 no). Other routine motions were approved by voice vote.
Selected approvals and outcomes (motions, movers/seconds and results): - Minutes (motion to approve minutes of Dec. 3, 2024): moved Mr. Schneider, second Ms. Denny; voice vote; motion carried. - Treasurer’s report, investment and financial reports (motion to approve): moved Mr. McCray; second not specified in transcript for some items; roll‑call recorded nine yes, zero no. - Payment of bills: motion to approve payments from general fund $2,705,907.27; Capital Reserve $933,373.25; 2021 C Construction Fund $1,348,925.70. Motion moved by Mr. McCray; roll‑call recorded nine yes, zero no. - Financial reports for November 2024 and related cafeteria/childcare/activity counts: motion moved by Mr. McCray; roll‑call recorded nine yes, zero no. A board member later asked to change a prior vote on item 4.1 to abstain; the change was noted on the record. - Field trip: approval for 45 high‑school ski club students to travel Feb. 20–23, 2025 (approx. student cost $530; district cost: two substitutes, one day) — moved Ms. Denny; second Dr. Kennedy; voice vote approved. - Consent appointments and donations: board approved donation of $1,500 from Capital Blue Cross for a middle‑school intramural tennis program and several board representative appointments for PSBA and other county committees (voice vote approved). - Student services: approval of a settlement agreement and placement in lieu of FAPE at a private program (item 10.1) and several related agreements (speech therapy externship affiliation with Loyola University Maryland, K–12 employee training with Vector Solutions, renewal of special‑education counsel agreement). Motion moved Dr. Kennedy, second Mr. Schneider; roll‑call recorded nine yes, zero no. A board member commented publicly urging the county intermediate unit to improve countywide placements to limit costly private placements. - Job‑description update (administrative assistant to Director of Student Services): motion moved Mr. Hart, second Ms. Casper; roll‑call recorded nine yes, zero no. - Teaching and learning purchase: approval to buy updated ELA units (K–2 reading, K–5 writing) at a materials cost of $151,023.74 to be paid from the Ready‑to‑Learn grant/adequacy funding: motion moved Mr. McCree, second Dr. Kennedy; roll‑call recorded nine yes, zero no.
Several other finance housekeeping items were approved, including authorization to open checking and savings accounts at a new bank for student activity and childcare funds, close similar accounts at Mid Penn Bank, budget transfers (Nov. 14–Dec. 5, 2024) and an information exchange agreement with Spring Township.
What the audit presenter said: Megan Thompson emphasized the three standards the audit follows — generally accepted auditing standards (financial statements and disclosures), government auditing standards (internal control over financial reporting) and Uniform Guidance (federal program compliance). She said the district’s staff keeps clean records and that the audit encountered no difficulties or disagreements with management; a “healthy year financially” was the characterization used for the general fund and enterprise funds.
Board comments and next steps: Several board members thanked staff for financial stewardship and acknowledged retirements and personnel hires presented in the superintendent’s report. Routine items carry forward into the record; action items that require follow‑up (e.g., delinquent account referral to the county tax claim bureau) were noted for staff follow up.

