BY JOHN A. DARNELL JR.
      associate editor
      The annual audit of the Boardman Local School District for the fiscal year ended June 30, 2025 was released this month by the Ohio Auditor of State’s Office and concluded “In our opinion, the financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the major fund, and the aggregate remaining fund information of the Boardman Local School District as of June 30, 2025.”
      No major findings were reported.
      The audit shows the Boardman Local School District “is staffed by 312 non-certificated and 348 certificated personnel to provide services to approximately 3,741 students and other community members.
      A five-year financial forecast prepared by the district’s treasurer, Arthur Ginnetti. last October noted for fiscal years ending June 30, 2026 thru June 30, 2030 said expected revenues from property taxes have increased since fiscal year 2023, from $50.637 million to some $54.744 million in fiscal year 2025.
      “Property tax collections are the largest single revenue source for the school system and a significant risk to the forecast,” Ginnetti said.
      A review of audits for the Boardman Local School District shows that 25 years ago the system had total revenues of $32.652 million, including $22.41 million in property taxes.
      At that time, enrollment in the district was reported at 4,699 students and was staffed by 259 noncertified and 311 certified teaching personnel.
      According to the audits, the Boardman Local School District enrollment has dropped by 958 students in the last 25 years, however the district employs 37 more certificated staffers and 53 more non-certificated staff members than it did in 2000.
      The 2025 audit released this month notes “General revenues accounted for $56,408 million in revenue or 89 percent of all revenues. Program specific revenues in the form of charges for services and sales, grants and contributions accounted for $6.626 million or 11 percent of total revenues of $63.034 million.”
      According to the system’s audit report for fiscal year 2000, the district had total revenues of $32.652 million.