The Northville Public Schools Board of Education voted unanimously to approve the district’s 2024–25 audit after a presentation by Plante Moran that included an unmodified auditor’s opinion and a summary of key financial metrics.

Jennifer Chambers, engagement partner for Plante Moran, told the board that the firm had “rendered an unmodified opinion,” meaning the auditors believe the district’s financial statements are fairly presented in accordance with U.S. auditing standards. Chambers said the district received about $99.9 million in general fund revenue for the fiscal year and approximately $3.9 million in federal funding.

Chambers said the separate federal programs audit selected the special education program (IDEA) for testing and found it to be in compliance; that federal report remains in draft because Plante Moran is awaiting the Office of Management and Budget compliance supplement before final issuance. Chambers said once the supplement is released districts generally have 30 days to submit the finalized federal awards report; the district’s financial statements themselves are expected to be filed by Nov. 1 in compliance with state requirements.

Board members pressed for clarity on state funding and retirement offsets. Chambers explained that the district’s foundation allowance per pupil for the audited year was $9,608 and that the foundation allowance for fiscal year 2025–26 is expected to be $10,050 per pupil. She said some state funding previously used to offset retirement (discussed in testimony as 1.47a/1.47c pass-throughs) had been eliminated, which reduces available local spending despite a stated per‑pupil increase.

Devin (district staff) and Mr. Kling were acknowledged for work preparing audit materials. Board members praised business office staff for producing accurate statements during a year of late state budget actions. Trustee comments during discussion noted concerns about how eliminations of certain retirement‑related offsets affect the district’s usable revenue even when headline per‑pupil figures rise.

Miss Stewart moved approval of the audit and Miss Meyer supported the motion. The board approved the audit as presented; the chair announced the vote as “motion carries, 7–0.” The board also approved routine agenda and consent items earlier in the meeting (motions 44 and 45). Later, the board approved a motion to enter closed session under Public Act 267, section 8(c) (negotiations) and 8(k) (safety and security) by roll call vote.

No changes to district policy or budget were enacted at the meeting as a result of the audit presentation; auditors recommended continuing to monitor enrollment trends and the state school aid fund going forward.