Interim Treasurer Kristen Yancey presented the Mount Healthy City School District December financial report during the board meeting and walked members through reconciliations, pending transfers and variances.

"This shows a total of all of our funds," Yancey said while calling out a cash summary balance of $6,599,031.45. She outlined pending transfers between the payroll account and general checking, described long-standing variances that require research, and explained that some federal reimbursement grants are processed on a reimbursement basis and will show as fluctuations until final expenditure reports are approved.

Yancey and Superintendent Dr. Sarah Wilson said enrollment declines have contributed to lower state revenues and that some items such as principal state advances and solvency assistance loan repayments are built into the forecast. Wilson noted the district remains under state oversight in a fiscal emergency and said the recovery plan and tighter monitoring were launched after the recovery plan was approved in October.

After questions and discussion, the board voted on a roll call to approve the December 2025 monthly financial reports.

The board recorded no immediate additional actions beyond approving the report; staff said they will continue to research variances and monitor purchases against the recovery plan.