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Winton Woods board adopts tax budget, authorizes investments and organizational resolutions in unanimous votes

January 03, 2025 | Winton Woods City, School Districts, Ohio


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Winton Woods board adopts tax budget, authorizes investments and organizational resolutions in unanimous votes
The Winton Woods City School District Board of Education approved a package of organizational resolutions and routine financial measures at its Jan. 3, 2025 organizational meeting, voting unanimously on each item.

Treasurer Seymour presented the district’s tax budget for fiscal year 2026 and said the board had previously authorized use of the five-year forecast for the general fund. Seymour explained the tax budget “is the tax budget that we will forward down to the Hamilton County Auditor who presents it to the Budget Commission,” and that the Budget Commission will set values and rates before the board adopts final tax rates in April or May. The board approved the tax budget for funds that collect taxes (general fund, permanent improvement, bond fund and classroom facilities maintenance fund) by roll-call vote.

The board also unanimously approved these financial and administrative delegations and approvals:
- Authorization for the treasurer to invest inactive and interim funds as available, with investments brought to the board for approval at subsequent meetings.
- Authorization for the treasurer to request advance tax payments from the Hamilton County Budget and Settlement Department when available.
- Authority for the treasurer to make fund-to-fund advances, advance returns and transfers as needed during the year, with ratification in the next regular meeting’s financial reports.
- Authorization of official signatures (per Ohio Revised Code 3313.51) designating the president and treasurer as authorized signers and allowing a facsimile for the treasurer’s signature.
- Approval of blanket purchase order authority (individual blanket POs not to exceed $1,000,000; super blanket purchase orders not subject to that limit) and authority to modify appropriations within the board-adopted amended appropriations and certified resources.
- Approval of the treasurer’s authority to exercise “then and now” certification of invoices pursuant to Ohio Revised Code 5705.41 when funds are available and within appropriations.

Personnel and administrative appointments and delegations approved by the board included:
- Appointment of Jeremy Day, Executive Director of Business Affairs, as the superintendent’s designated purchasing agent.
- Appointment of the superintendent (and his designee, typically the executive director of human resources) to accept resignations on behalf of the board during the calendar month, with such resignations brought to the board at the next regular meeting (the board adopted a NEOLA-recommended resolution).
- Authorization for the superintendent to act as sign-off officer on student activity and athletic accounts and to present those programs to the board annually; the superintendent may modify student activity budgets during the year.
- Recognition of affiliated support organizations: Athletic Boosters, Performing Arts Boosters, Winton Woods PTA, and Winton Woods Educational Foundation (the board noted each group provided 2024–25 budgets for review).

On legal and membership matters, the board appointed outside counsel (transcript reference: “Ennis and Bretton”/“Innocent Britton” in the record) as the board’s legal adviser and counsel and approved continued membership in the Ohio School Boards Association (OSBA) and participation in OSBA’s Legal Assistance Fund for 2025.

The board also made committee and liaison appointments, assigning Dr. Johnson as OSBA legislative/urban-network liaison and other members to municipal liaison roles (Forest Park, Green Hills, Springfield Township) and confirmed that the president and vice president will serve as liaisons for superintendent and treasurer evaluations. The board reviewed and adopted its board operating protocol for 2025.

All motions passed by roll call with the recorded votes: Ms. Bridal — Aye; Dr. Johnson — Aye; Ms. Knighton — Aye; Mr. Spielman — Aye; Mr. Smith — Aye. Many motions had brief staff presentations (Treasurer Seymour, Superintendent Denny, Executive Director Day) and little debate; most items were routine annual organizational actions.

Votes at a glance
- Tax budget (FY 2026) — approved (unanimous). Key detail: tax budget covers tax-collecting funds; board to approve final rates after Hamilton County Budget Commission sets values.
- Authorization to invest inactive/interim funds — approved (unanimous).
- Authorization to request advance tax payments from Hamilton County Auditor/Budget Commission — approved (unanimous).
- Authorization to make fund advances, transfers and advance returns with board ratification — approved (unanimous).
- Authorization of official signatures (per ORC 3313.51) — approved (unanimous).
- Authorization of “then and now” certification (per ORC 5705.41) — approved (unanimous).
- Blanket and super blanket purchase order authority (limit $1,000,000 for standard blanket POs; super blankets not subject to limit) — approved (unanimous).
- Authorization to modify line-item appropriations within the board-adopted amended appropriations — approved (unanimous).
- Appointment of Jeremy Day as purchasing agent — approved (unanimous).
- Appointment of outside legal counsel (transcript reference: "Ennis and Bretton"/"Innocent Britton") — approved (unanimous).
- Recognition of four affiliated support organizations — approved (unanimous).
- Continued OSBA membership and Legal Assistance Fund participation for 2025 — approved (unanimous).
- Adoption of board operating protocol for 2025 — approved (unanimous).

What members pressed for or clarified
- Several board members asked for clarification on scheduling and how the board would handle meeting conflicts for officers; the board agreed the vice president will preside if the president is absent and that potential meeting changes would be discussed in advance.
- Treasurer Seymour clarified procedures and timelines for the tax budget cycle and noted the district will forward the tax budget to the Hamilton County Auditor and Budget Commission and adopt tax rates after the commission sets values.
- The board asked support organizations to provide contact information for officers (president and treasurer) so the district can keep records.

Next steps
- Treasurer Seymour will forward the tax budget to the Hamilton County Auditor/Budget Commission; the board will adopt final tax rates in April or May after the Budget Commission sets values and rates.
- Administrative delegations take effect immediately and staff will bring any investments, transfers, or subsequent resignations or budget changes back to the board for ratification or notification.

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