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Board approves clean FY24 audit and certifies $2.44 million levy
Summary
St Clair County Schools trustees accepted an unmodified FY24 audit and certified a maximum 2024–25 property tax levy of $2,443,452.61. The auditor highlighted strong reserves and recurring segregation-of-duties findings; district staff noted remaining bond planning and income mix largely dependent on state aid.
St Clair County Schools trustees voted to accept an unmodified (clean) audit for fiscal year 2024 and certified a maximum 2024–25 property tax levy of $2,443,452.61 at their regular board meeting.
The audit presenter, identified in the transcript as Speaker 3, told the board that the firm issued an "unmodified or clean audit opinion," meaning the district's financial statements were prepared using appropriate accounting principles and did not contain material misstatements. The presenter cautioned that audits cannot provide 100 percent assurance because not every transaction is tested.
The auditor flagged recurring control issues "common for districts of this size," specifically a segregation-of-duties finding that reflects limited staffing to separate accounting responsibilities. The presenter also walked the board through fund balance categories and noted an unassigned reserve of roughly $2,400,000 as the district's available rainy‑day fund.
Board members then heard the district's levy presentation. Speaker 4 detailed changes to levy components — including a roughly $20,000 increase to Career and Technical Education and an $11,000 increase to the operating capital levy — and explained that state aid makes up about 85 percent of general revenue while levy revenue accounts for about 15 percent. The presenter cited an outside analysis (MREA/Ehlers) warning that funding will trail inflation by about $1,364 per pupil in FY25, widening a long‑term gap.
After discussion, the board motioned and approved the FY24 audit and then moved to certify the levy for 2024–25 at $2,443,452.61. Both actions were taken by voice vote; the record shows the motions carried but does not list individual roll-call tallies.
The superintendent and staff said the district's healthy reserves and bond funds will help absorb near‑term needs, but they signaled a January work session to prioritize remaining bond dollars for projects such as door replacements and other facilities work.
The board's next procedural steps include filing levy certification forms with counties and the state education and revenue departments as required.
