Auditors give Belleville district a clean audit but flag four findings as board discusses bond-refunding option

Jeff Bliss of Lerch, Vinci & Blit told the Belleville Board of Education that the district’s financial statements for the year ended June 30, 2025, received an unmodified (clean) opinion and that the district also received a clean opinion on compliance with federal and state grants. “An unmodified opinion means the financial statements are fairly stated,” Bliss said during the audit presentation.

Bliss summarized four findings in the management report, saying two were reportable instances of noncompliance, one was a significant deficiency in internal controls and there were two general comments. He recommended tighter procedures for monitoring private preschool enrollment (to ensure proper refunds when enrollment falls below contract minimums), stronger documentation of purchases and contracts that exceed bid thresholds, better documentation when using cooperative purchasing and a more robust review of DRTRS transportation reporting for special-education students.

Superintendent Dr. Eric Afonso thanked facilities and operations staff for their work and welcomed the auditors. He and the auditor both emphasized that the district’s overall fund-balance position is stable while pointing out fiscal pressures ahead. Bliss noted a capital-reserve balance designated for a major renovation, maintenance and unemployment reserves, and described the district as in “pretty stable financial condition” while cautioning about health-benefit cost increases that will affect the 2026–27 budget.

Separately, business-administration staff told the board that a first-reading bond-refunding ordinance is on the agenda as a procedural step to preserve the district’s ability to refund a portion of outstanding bonds if market conditions meet a statutory minimum savings threshold (3 percent). The administration said any eventual refunding would be executed only if it yields direct taxpayer savings and after consultation with bond counsel and municipal advisors.

Votes and board action: The board approved grouped consent items during the meeting, including personnel resolutions (7.1–7.27), policy updates (9.1–9.24), purchasing and business-services items (10.1–10.32) and finance resolutions (11.1–11.10). Roll-call votes recorded multiple "Yes" votes with Trustee Gillis listed as absent for those recorded tallies; the motions carried. Specific motion language and roll-call tallies were recorded in the meeting minutes.

Why this matters: A clean audit opinion indicates the district’s financial statements are fairly stated for fiscal 2024–25, which can influence lender, bond-market and community confidence. The management findings point to procedural weaknesses that the board and administration may need to address to reduce future risk and to ensure compliance with state procurement and program-reporting rules. The bond-refunding item, currently at first reading, could lower interest costs for taxpayers if market conditions meet the district’s statutory threshold for refunding.

What’s next: Administration said audit reports (ACFR and AMR) will be posted on the district website, and the board will continue to deliberate on budget planning for 2026–27 with public hearings scheduled in accordance with the DOE calendar.