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Jr/SR High School Announcements

Statement of State Audit and Recent Media Report

PRESS RELEASE: 2/19/2025

Statement on State Audit and Recent Media Report
David Hamilton, Board of Education President
East Liverpool City School District

East Liverpool City School District remains committed to financial transparency and responsible fiscal management.

Our Superintendent’s initial statement regarding the recent state audit was based on the final audit report issued by the State of Ohio. However, recent media coverage has misrepresented key details of the audit, creating an exaggerated narrative that does not align with the final audit report.

The final audit report identified only two areas requiring corrective action:

Finding 2023-004 – Gratuity charged to the school credit card during official school business.

Finding 2023-005 – Documentation of purchases made for student rewards under the PBIS (Positive Behavior Interventions and Supports) program.

These were the only corrective actions required, and the district has already addressed them. Most importantly, no crime, fraud, or misuse of district, state, or federal funds was found.

A recent news report incorrectly claimed that the district overspent $1,409,222 from the General Fund and $19,357 from the Food Service Fund. This claim is not reflected in the final audit report. The district estimates expenditures for the upcoming school year for both general and food service purchases. However, due to a significant increase in
supply costs, actual expenses exceeded projections. For the 2022-2023 school year, costs were $1 million higher than anticipated. The amount cited in media reports represents a reassignment of funding sources after initial plans were submitted. Such adjustments are sometimes necessary in school finance and are not a violation of any financial regulations. The state’s auditing team did not flag this as a significant issue or include it in the corrective action report.

East Liverpool City School District remains committed to continuous improvement and ensuring that all financial practices align with state guidelines. We take ownership of our responsibilities, value transparency, and remain
focused on serving our students, staff, and community with integrity.