Little Miami Local School District

The board conducted a special meeting to elect a treasurer for the session. Key topics included the official announcement and acceptance of a board member's resignation, as well as the establishment of a process and timeline for filling the resulting board vacancy. The board defined application requirements, submission deadlines, and scheduled a future executive session to review applications and conduct interviews or appointments. The meeting concluded with recognitions for student athletes and transportation staff.

The board meeting included a calendar hearing regarding the 2027-2028 academic year, student and staff recognition ceremonies including the Panther Character and Panther Pride awards, and an update on the current board vacancy. The board also discussed the renewal of the district's Purple Star designation, announced the Project Excellence Teacher of the Year awardees, and highlighted an upcoming job fair and Fine Arts Festival. Further topics included public comment regarding district conflicts, approval of various service contracts for special education, instructional coaching, and bus fleet camera systems, and the acknowledgment of a donation to the food service department to address negative account balances.

The Board meeting included a retire-rehire hearing and the Pledge of Allegiance. Key recognitions included students receiving the Panther Character Award for demonstrating humility, and a custodial staff member receiving the Panther Pride Award. The Board adopted the agenda and heard a presentation regarding the recognition of the Early Childhood Center and Primary School as Governor's Science of Reading Champion Schools. Additionally, the Board discussed a partnership with the Village of Morrow and reviewed a presentation from municipal advisors regarding bond refunding opportunities.

The board discussed and formally adopted a statement clarifying the scope and intent of a previous decision regarding a classroom poster. The board emphasized that the decision was procedural in nature and aimed at ensuring compliance with district policy and parental rights legislation. Additionally, the board approved a motion to distribute this official statement to district families, staff, and through its website and social media channels. The meeting concluded with an executive session to consider matters related to the employment and conduct of public officials and employees.

The meeting focused on a public hearing for the tax budget calendar year of 2026, which is for fiscal year 2027 and runs through the first half of fiscal year 2028. Discussion covered the definition and statutory requirements of the tax budget, which includes projections for revenue and expenses, and sets tax rates for the following year. Key components reviewed included schedules of levies (inside and outside the 10 mil limitation), historical data comparisons, permanent improvement amounts, and the debt schedule. The presenter noted that the budget incorporates recent state property tax reform legislation, which impacts revenue projections by changing the 20-mil floor. Detailed financial exhibits were presented covering the general fund, debt service fund (emphasizing cash flow requirements for general obligation debt payments), special revenue funds (including grant reimbursement schedules), capital projects, and agency funds. The document must be adopted by January 15th, reviewed by the Warren County Budget Commission, and finally authorized by the Board of Education by April 1st.