March 25, 2024
Page 1

6795

McDONALD LOCAL SCHOOL DISTRICT BOARD OF EDUCATION REGULAR MEETING
MONDAY, MARCH 25, 2024 - 6:00 P.M.
M.H.S. LIBRARY MCDONALD, OHIO 44437
The McDonald Local School District Board of Education held a Regular Meeting on Monday, March 25, 2024, at 6:00 p.m., in the high school library and via McDonald Schools Facebook Live, 600 Iowa Avenue, McDonald, OH 44437.
The Regular Meeting was called to order at 6:00 p.m., by President Jody Klase.
Treasurer Megan Titus called the roll:
_Roll _Call:	Nicholas Gallo, Jessica Krumpak, Kristina Merola Donna Shields, Jody Klase
"Notice of this meeting was given in accordance with the provisions of Section 1.450 of the O.R.C. and the Ohio Administrative Procedures Act."

Res. 24-47

Res. 24-48

Pledge of Allegiance
Approve agenda for Regular Meeting of March 25. 2024 Mrs. Shields moved and Mrs. Krum.pak seconded
Yeas: Shields, Krumpak, Gallo, Merola, Klase
Nays: None
President declared motion carried Approval of Board Minutes:
Regular Meeting - February 21, 2024
Mrs. Shields moved and Mrs. Krumpak seconded Yeas: Shields, Krum.pak, Gallo, Merola, Klase Nays: None
President declared motion carried

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6796

Recognition of Visitors/ Audience Participation:
Thomas Hart - TCTC Representative

Old Business: any Old Business to bring before the Board

New Business:

Program/Policy Committee - Kristina Merola. Chairperson

Res. 24-49	POLICIES - SECOND READING

Resolution to approve the second reading of the following policies to revise, add, remove, rescind, or other:

IGD	 COCURRICULAR AND EXTRA.CURRICULAR ACTIVITIES IGDJ	INTERSCHOLASTIC ATHLETICS
KGB	PUBLIC CONDUCT ON DISTRICT PROPERTY

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Merola moved and Mrs. Krumpak seconded Yeas: Merola, Krumpak, Gallo, Shields, Klase
Nays: None
President declared motion carried
Res. 24-50	POLICIES - FIRST READING

Resolution to approve the first reading of the following policies to revise, add, remove, rescind, or other:

March 25, 2024
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6797

READING SKILLS ASSESSMENT AND INTERVENTION (THIRD GRADE READING GUARANTEE)

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Merola moved and Mrs. Krumpak seconded Yeas: Merola, Krumpak, Gallo, Shields, Klase
Nays: None
President declared motion carried

Res. 24-51

Res. 24-52

TWELFTH-GRADE ELIGlBLE GRADUATING CLASS

Resolution to approve the twelfth-grade students eligible for graduation from McDonald High School on May 25, 2024. (See Exhibit A)
Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Merola moved and Mrs. Krumpak seconded Yeas: Merola, Krumpak, Gallo, Shields, Klase
Nays: None
President declared motion carried OPEN ENROLLMENT 20?4/2025
Resolution to adopt an open enrollment policy for the 2024/2025 school year that permits enrollment of students from all other districts in accordance with existing policy.

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Merola moved and Mrs. Krumpak seconded Yeas: Merola, Krumpak, Gallo, Shields, Klase
Nays: None
President declared motion carried

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6798

Res. 24-53	OHIO SCHOOLS COUNCIL MEMBERSHIP
Resolution to approve the McDonald Local School District to become a member of the Ohio Schools Council's council of governments in order to participate in the cooperative purchasing programs of the OSC. (See Exhibit B).

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Merola moved and Mrs. Krnmpak seconded Yeas: Merola, Krumpak, Gallo, Shields, Klase
Nays: None
President declared motion carried

Finance Committee - Donna Shields. Chairperson

Res. 24-54	TREASURER'S FINANCIAL REPORT

Treasurer's Financial Report: February, 2024

Check Register
Financial Summary
Bank Reconciliation
Upon the recommendation of the district treasurer, I call for a motion to approve the above resolution.

Mrs. Shields moved and Mr. Gallo seconded Yeas: Shields, Gallo, Merola, Krumpak, Klase Nays: None
President declared motion carried

March 25, 2024
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6799

Res. 24-55	^DONATIONS
Resolution to accept the following donations:

DONOR | AMOUNT | FUND | PURPOSE
GPD Group Employees Foundation Inc. | $5,550 | 019-9000 | Grant awarded to Megan Hill for the purpose of fundin the World Drumming Project.
Gutter Clear, LLC | $50 | 200-9500 | Drone Racial! Club Donation.
Brookside Management Company LLC | $200 | 200-9967 | Donation for the 2024 Washington D.C. Trip.
McDonald Education Association | $200 | 200-9967 | Donation for the 2024 Washim!.ton D.C. Trio
Jason Reckard (Reckard Insurancel | $250 | 200-9990 | Donation to National Honor Society.
The Learnin!! Tree | $100 | 300-9003 | Donation to the Softball team.
Frontline Lawn Care | $150 | 300-9003 | Donation to the Softball team.
North American Waste | $150 | 300-9003 | Donation to the Softball team.
Upon the recommendation of the district treasurer, I call for a motion to approve the above resolution.
Mrs. Shields moved and Mr. Gallo seconded Yeas: Shields, Gallo, Merola, Krwnpak, Klase Nays: None
President declared motion carried
_Res. _24-56	BUDGET COMMISSION/ACCEPTANCE OF AMOUNTS & RATES FOR FISCAL YEAR 2024/2025
Resolution to approve and accept the amounts and rates as determined by the Budget Commission and authorizing the necessary tax levies and certifying them to the county auditor (See Exhibit C).
Upon the recommendation of the district treasurer, I call for a motion to approve the above resolution.
Mrs. Shields moved and Mr. Gallo seconded Yeas: Shields, Gallo, Merola, Krumpak, Klase Nays: None
President declared motion carried

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6800

Res. 24-57	AUDITOR OF STATE GAAP ENGAGEMENT LETTER FY2024

Resolution to approve the Auditor of State's Office (LGS) to prepare the district's GAAP financial statements for fiscal year ending June 30, 2024, at a fixed rate of $7,200 (See Exhibit D).

Upon the recommendation of the district treasurer, I call for a motion to approve the above resolution.

Mrs. Shields moved and Mr. Gallo seconded Yeas: Shields, Gallo, Merola, Krumpak, Klase Nays: None
President declared motion carried
Res. 24-58	TRANSFER OUT

Resolution to approve the transfer out of $100,000 from 001-0000 "General Fund" and into fund 005-9016 "Athletic Facility Fund".

Upon the recommendation of the district treasurer, I call for a motion to approve the above resolution.

Mrs. Shields moved and Mr. Gallo seconded Yeas: Shields, Gallo, Merola, Krumpak, Klase Nays: None
President declared motion carried

Personnel Committee -Jessica Krumpak, Chairperson

Res. 24-59	NON-RENEW AL OF SUPPLEMENT AL CONTRACTS. SUBSTITUTE CONTRACTS, AND FEDERAL GRANT CONTRACTS

Resolution to non-renew all supplemental contracts, substitute contracts, and federal grant contracts issued for the 2023-2024 school year. (This is a "housekeeping" action and in no way reflects job performances.)

March 25, 2024
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6801

Upon the recommendation of the district superintendent) I call for a motion to approve the above resolution.

Mrs. Krumpak moved and Mrs. Merola seconded Yeas: Krumpak, Merola, Gallo, Shields, Klase
Nays: None
President declared motion carried

Res. 24-60

Res. 24-61

ADDITIONAL COACHING SUPPLEMENTAL POSITIONS FOR THE 2023/2024 SCHOOL YEAR

Resolution to approve the following new coaching supplemental positions for the 2023-2024 school year only, based on the approved Memorandum of Understanding between the McDonald Local School District Board of Education and the McDonald Education Association:

High School Varsity Assistant Track Coach Junior High Assistant Track Coach
Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Krumpak moved and Mrs. Merola seconded Yeas: Krumpak) Merola, Gallo, Shields, Klase
Nays: None
President declared motion carried SUPPLEMENT AL CONTRACTS 2023/2024
Resolution to approve the following personnel on a one (1) year supplemental contract for the school year 2023/2024, pending BCII and FBI background checks, as well as ODE Pupil Activity Permit:

Mark Fabian - High School Varsity Assistant Track Coach

Charles Olesky - Volunteer Assistant Baseball Coach

$3,287.00
$-0-

March 25, 2024
Page 8

6802

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. .Krumpak moved and Mrs. Merola seconded Yeas: Krumpak, Merola, Gallo, Shields, Klase
Nays: None
President declared motion carried

Res. 24-62

SUPPLEMENTAL CONTRACTS 2024/2025

Resolution to approve the following personnel on a one (1) year supplemental contract for the school year 2024/2025, pending BCII and FBI background checks, as well as ODE Pupil Activity Permit:

Josh .Krumpak - Athletic Director
Chris Rupe - Boys Head Cross Country Coach

$10,949.00
$6,317.00

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Krumpak moved and Mrs. Merola seconded Yeas: Merola, Gallo, Shields, Klase
Abstain: Krnmpak Nays: None
President declared motion carried

Res. 24-63

CLASSIFIED RESIGNATION

Resolution to accept the resignation of Mary C. Skufca for retirement purposes, as elementary secretary, effective October 1, 2024 (last day worked 9/30/24).

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

March 25, 2024
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6803

Mrs. Krumpak moved and Mrs. Merola seconded Yeas: Krurnpak, Merola, Gallo, Shields, Klase
Nays: None
President declared motion carried

Res. 24-64

Res. 24-65

CERTIFIED RESIGNATION

Resolution to accept the resignation of Kraig Barth II., as high school intervention specialist, effective May 31, 2024.

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Krurnpak moved and Mrs. Merola seconded Yeas: Krumpak, Merola, Gallo, Shields, Klase
Nays: None
President declared motion carried

CLASSIFIED ONE (1) YEAR LIMITED CONTRACT

Resolution to hire Nicholas Suich, as night-tum domestic, for the remainder of the 2023-2024 school year (effective date of March 26, 2024), pending BCII & FBI background checks. Salary is based on 4 hours per day, 113 days, at the rate of $17.95 per hour (Step O of the negotiated OAPSE contract). Total contract is $8,113.40.

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Krumpak moved and Mrs. Merola seconded Yeas: Krumpak, Merola, Gallo, Shields, Klase
Nays: None
President declared motion carried

March 25, 2024
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6804

Res. 24-66

Res. 24-67

RATES FOR SPRING EVENT WORKERS

Resolution to approve the following rates related to McDonald 2023-2024 Track events for all workers:

Field Events - $40	Umpires - $40	Clerks - $50	Starters - $60
Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Krumpak moved and Mrs. Merola seconded Yeas: Krumpak, Merola, Gallo, Shields, Klase
Nays: None
President declared motion carried EXECUTIVE SESSION - O.R.C. 121.22
WHEREAS, as a public Board of Education may hold an executive session only after a majority
of the quorum of this board determines by a roll call vote to hold such a session and only at a regular or special meeting for the sole purpose of the consideration of any of the following matters:
To consider one or more, as applicable, of the check marked items with respect to a
public employee or official:

l.		
---
---

Appointment Employment Dismissal

---

Discipline Promotion

---	Demotion

 	

Compensation
Investigation of charges/complaints (unless public hearing requested)

To consider the purchase of property for public purposes or for the sale of property at competitive bidding.

Conferences with an attorney for the public body concerning disputes involving the public body that are the subject of pending or imminent court action.

March 25, 2024
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6804

	Preparing for, conducting, or reviewing negotiations or bargaining sessions with public employees concerning their compensation or other terms and conditions of their employment.
Matters required to be kept confidential by federal law or rules or state statutes.

	Specialized details of security arrangements where disclosure of the matters discussed might reveal information that could be used for the purpose of committing or avoiding prosecution for a violation of the law.

NOW, THEREFORE, BE IT RESOLVED, that the McDonald Local School District Board of Education, by a majority of the quorum present at this meetjng, does hereby declare its intention to hold an executive session on item(s) D, as listed above.

_....;Xa..:	There will be no action taken by the Board of Education after Executive Session

	 Action will be taken by the Board of Education after Executive Session

Mrs. Shields moved and Mrs. Krumpak seconded to go into Executive Session at 6:42 p.m.
Yeas: Shields, Krumpak., Gallo, Merola, Klase Nays: None
President declared motion carried

Res. 24-68	ADJOURN EXECUTIVE SESSION

Mrs. Shields moved and Mrs. Krumpak seconded to adjourn Executive Session and return to the regular board meeting at 7:47 p.m.
Yeas: Shields, Krumpak, Gallo, Merola, Klase Nays: None
President declared motion carried

March 25, 2024
Page 11

6805

Res. 24-69	ADJOURNMENT

Mrs. Shields moved and Mrs. Krumpak seconded to adjourn the Regular Meeting at 7:48
p.m.

Yeas: Shields, Krurnpak, Gallo, Merola, Klase Nays: None
President declared motion carried

ATTEST:

Board Policy: BDDH (Also KD) Public Participatio11 at Board Meeti11gs

All meetings of the Board and Board-appointed committees are open to the public.
In order for the Board to fulfill its obligation to complete the planned agenda in an effective and efficient fashion, a maximum of 30 minutes of public participation may be permitted at each meeting
Each person addressing the Board shall give his/her name and address. If several people wish to speak, each person is allotted three minutes until the total time of 30 minutes is used. During that period, no person may speak twice until all who desire to speak have had the opportunity to do so. Persons desiring more time should follow the procedure of the Board to be placed on the regular agenda. The period of public participation may be extended by a vote of the majority of the Board, present and voting

McDonald Local School District Board Meeting Schedule

The regular meetings of the McDonald Local School District Board of Education are held on the third Wednesday of every month at 6:00 p.m. in the MHS. library. Exceptions may be: legal holidays or scheduled dates when a majority of the membership may be out of town or otherwise not available. Below are the 2024 regular Board meeting dates.

January 9, 2024**
April 24, 2024**
July 17, 2024
October 16, 2024

February 22, 2024**
May 15, 2024
August 21, 2024
November 20, 2024

Morch 20, 2024
June 26, 2024**
September 18, 2024
December 18, 2024

**exception (alternate date other than the third Wednesday of the month)

MCDONALD LOCAL SCHOOL DISTRICT BOARD OF EDUCATION REGULAR MEETING
MONDAY, MARCH 25, 2024 - 6:00 P.M.
M.H.S. LIBRARY MCDONALD, OHIO 44437

Visitors, please register.
1. .--:/:-'i,m	l//1/-<)

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MCDONALD HIGH SCHOOL GRADUATING CLASS OF 2024

EXHIBIT A

Allison	^Batchelder
Quintin	Bell
Mariah	Bregar
Lexi	^Buckner
Grace	^Bundy
Lillian	^Cappunello
Aidan	^Connolly
Andrew	^Cornelius
Deno	^Cretella
Antonio	D'Avanzo
Trace	^Dehner
Meegar1	Dockery
Kallen	^Dye
Jaxon	^Edwards
Nolan	^Evans
Lee:1a	^Farhan
Bernard	^Heddleston
Jenna	^Helco
Unique	^Helms
Nyla	^Hinkle
Megan	 ^Klockner Michaylen	^Lewis Avery	 ^Maley
Briahna	^Mccombs
Amanda	^Monk Natoli-
Trenton	^Parisi
lsabe^1Ia ^O'tsrien McKenzie ^Orlandi Anthony   ^Pecorelli
Isabella	^Platek
Niah	^Poe
Logan	^Presco
TaIan	^Ramsay
Zachary	^ShobeI
Aiden	^Sierra
Lauren	^Sierra
Emily	^Smith
Lillian	^Smith
Grace	^Sro::::k
Hayden	^Stamp
Alaina	^Stitt
Jaret	^Sypert

_Chase	Toman _Kenneth	Treharne _Layla	 Villanueva
_Dylan	Weiss
_Rowan	Wolford
_Wyatt	Wolford
Destra	^Wray

EXHIBIT B

RES. 24-53
RESOLUTION AUTHORIZING MEMBERSIDP
IN THE OHIO SCHOOLS COUNCIL

The Board of Education of the McDonald Local School District, McDonald, Ohio, met in regular session on the	day of MARCH , 2024, at the offices of said Board, with the following members present:

 ^MR. ^NICHOLAS ^GALLO		MRS. JESSICA KRUMPAK

MRS. KRISTINA MEROLA	_MRS. _DONNA _SHIELDS

	MRS. JODY KLASE	

The Treasurer advised the Board that the notice requirements of R.C. 121.22 and any amendments thereto, and the implementing rules adopted by the Board pursuant thereto, were complied with for the meeting.

_  ,_M=R=S"--'.L.......O.M...E. _.R....o..,...L.A....	 moved the adoption of the following resolution:

WHEREAS, the McDonald Local School District Board of Education ("Board") is desirous of panicipating in certain cooperative purchasing programs of the Ohio Schools Council, a council of governments organization under the laws of the State of Ohio; and

\VHEREAS, in order for the Board to participate in the cooperative purchasing programs of the Ohio Schools Council, the Board mtLSt join and become a member of the Ohio Schools Council pursuant to RC. 167.01 et seq.; and

WHEREAS, the Board has reviewed the Agreement and Bylaws of the Ohio Schools Council and agrees to abide by them.

1\"OW, THEREFORE, BE IT RESOLVED by the Board of Education of the McDonald Local School District, County of Trumbull, State of Ohio, that:

Section 1:	The Board hereby acts to become a member of the Ohio Schools Council's council of governments pursuant to R.C. 167.0 l et seq

Section 2:  The Board hereby authorizes the Superintendent to initial the Agreement and Bylaws of the Ohio Schools Cowicil, the Treasurer to pay the annual fee for membership in the Ohio Schools Council, and for the Superintendent and/or Treasurer to take any farther actions necessary for the Board to become a member of the Ohio Schools Council.

Section 3:  It is hereby found and determined that all formal actions of this Board concerning and relating to the adoption of this resolution were adopted in an open meeting of the Board, and that all deliberations of this Board and any of its committees that resulted in such formal actions were in meetings open to the public, in compliance with all legal requirements, including Section 121.22 of the Ohio Revised Code and any amendments thereto.

MRS - KRUMPAK	 seconded the motion, and upon roll call on the adoption of the resolution, the vote was as follows:

MRS. MEROLA	YES	^MRS. ^K.RUMPAK	^YES
	
MR. GALLO		YES	^MRS. ^SHIELDS	^YES MRS. KLASE	 YES		

Motion passed and adopted thi-s	day of MARCH	.2024.

ATTEST:

Treasurer

2

EXHIBIT C

RESOLUTION ACCEPTING THE AMOUNT AND RATES AS DETERMINED BY THE BUDGET COMMISSION AND AUTHORIZING THE NECESSARY TAX LEVIES
AND CERTIFYING THEM TO THE COUNTY AUDITOR

(CITY, VILLAGE, OR LOCAL BOARD OF EDUCATION)
Revised Code, Secs 5705 34-5705 35

The Board of Education of the	McDONALD LOCAL	SCHOOL DISTRJCTL
TRUMBULL	County, Ohio, met in	REGULAR	session on
the 	 2_5_T_'Jf 	day of -----=-M="A=R-"--C Hc=.,20 24	^at ^the ^office ^of ^with ^the ^following ^members
present:		MR. NICHOLAS GALLO	
	1v!RS. JESSICA KRUMPAK	
	MRS KRISTINA lvfEROLA	
	MRS DONNA SHIELDS	
	MRS JODY Ku1SE	

		M_R_S_._S_H_I_E_L_D_S	 moved the adoption of the following Resolution:
WHEREAS, This Board of Education, in accordance with the provisions of law has previously adopted the Alternative Tax Budget Information for the next succeeding.fiscal year commencing July J, 20 24; and
WHEREAS, The Budget Commission of 	T=R'-"U-=-M=B-"-U'"""L=--L.....	County, Ohio, has certified its action thereon to this Board together with an estimate by the County Auditor of the rate
of each tax necessary to be levied by this Board, and what part thereof is without, and what part within the ten mill limitation; therefore, be it
RESOLVED, By the Board of Education of the 	MCDONALD LOCAL
School District,	TRUMBULL	, County, Ohio, that the amounts and rates, as determined by the Budget Commission in its certification, be and the same are hereby accepted; and be it further
RESOLVED, That there be and is hereby levied on the tax duplicate of said County the rate of each tax necessary to be levied within and without the ten mill limitation as follows:

MCDONALD LOCAL SCHOOL DISTRICT	_Est. _Value _-- _79=85=8=.6=0=0

SCHEDULE A
SUMMARY OF AMOUNTS REQUlRED FROM GENERAL PROPERTY TAX APPROVED BY BUDGET COMMISSION AND COL'NTY AUDITOR'S ESTIMATED TAX RATES

FUND

Budget Commission Inside
10 M. Limitation

Derived From Levies Outside
!OM. Limitation

Inside
\OM.
Limit

Outside
!OM.
Limit

| Column I | I | Column [I | I | Column III | Column IV
General Fund | 407,279 | !,316,693 | 5. \0 | 36.80
Permanent Improvement | | 235,360 | | 4.30
Emergency Levy Fund ($260,000) | | 271,519 | | 3.40
Emergency Levy Fund ($200,147) | | 211,625 | | 2.65
Total | 407,279 | I | 2,035,199 | I | 5.10 | 47.15

TOTAL MILLAGE	_52.25

FEBRUARY 2024

SCHEDULE B
LEVlES OUTSIDE 10 MILL LIMITATION, EXCLUSIVE OF DEBT LEVIES

FUND

Maximum Rate Authorized
to be levied

County Auditor's Est. of Yeild of Levy (Carry to Schedule
A.Column II)

General Fund:
Current Expense Levy authorized by voters on Continuous

Current Expense Levy authorized by voters on Continuous

Special Levy Funds:
Levy authorized by voters on
Emergency Levy- Not to exceed 5 years

Levy authorized by voters on
Permanent Improvement- Not to exceed 5 years

Levy authorized by voters on
Emergency Levy- Not to exceed 5 years

00/00176	30.80

11/04/80	6.00

11/08/16	3.40

05/07/19	4.30

05/08118	2.65

and he it further
RESOLVED, That the Clerk of this Board he and he is hereby directed to certify a copy of this Resolution to the County Auditor of Said County.

	M_R_._G_A_L_L_o	
upon its adoption the vote resulted as follows:
MRS. SHIELDS	_YES
^MR. ^GALLO	YES

seconded the Resolution and the roll being called

MRS. MEROLA
MRS. KRUMPAK

YES
YES

^MRS. ^KLASE	YES

^Adopted ^the -=2"""5--=T=H=------ day of -- M.....A....B...C..H... 	,20  2 4

MCDONALD LOCAL	School District,

TRUMBULL	County, Ohio

CERTIFICATE OF COPY
ORIGINAL ON FILE

The State of Ohio, _ _,T_,R,;U"-"M"B"'U"--'L'-'L'	County, ss.
-- M E=G A N Q .'----'T I T U s	Clerk of the Board of Education of the
-'M=C D=O N'-'A=L,,D L=O C A=L'---- ,School District, in said County, and in whose custody the
Files and Records of said Board are required by the laws of the State of Ohio to be kept, do hereby certify that the foregoing is taken and copied from the original of	THE REGULAR BOARD MEETING
	MINUTES OF MARCH 25 2024.	

now on file with said Board, that the foregoing has been compared by me with said original document, and that the same is a true and correct copy thereof
WITNESS my signature, this	2 5TH	_day _of __ 	_,M-"A-"R _C _H _----  _20	_2 _4

Board o. E ucation of the

MCDONALD LOCAL, School District

_ _JT,.,R"U""M"B"U"-L"'-"L'	--· County, Ohio..

!		A copy of this Resolution must be c rt1fied to the County Auditor within the time pre.scribed by Sec 5705.34 R C or at such later date as ma} be approved by the Board ofTax Appeals

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EXHIBIT D

OHIO AUDITOR OF STATE
KEITH FABER

Local Government Services
88 East Broad Street, Fourth Floor Columbus, Ohio 43215-3506
(614) 466-4717 O! (800) 3-+5-2519
ContactLGS@o hioa udttor.gov

March 20, 2024

Ms. Megan Titus, Treasurer McDonald Local School District 600 Iowa Avenue
McDonald, Ohio 44437 Dear Ms. Titus:
This letter is to confirm our understanding of the terms and objectives of our engagement with the McDonald Local School District (the School District) and the nature and limitations of the services we will provide.
We will provide the following services:

Using our conversion software, Local Government Services (LGS) will compile, from information you provide, the annual financial statements of the McDonald Local School District as of and for the fiscal year ending June 30, 2024, and issue an accountant's report thereon in accordance with Statements on Standards for Accounting and Review Services (SSARSs) issued by the American Institute of Certified Public Accountants (AICPA).

The objective of our engagement is to prepare financial statements in accordance with accounting principles generally accepted in the United States of America based on information provided by you. LGS will conduct our compilation in accordance with Statements on Standards for Accounting and Review Services (SSARS) promulgated by the Accounting and Review Services Committee of the AICPA and comply with the A[CPA's Code of Professional Conduct, including the ethical principles of integrity, objectivity, professional competence, and due care.

Ms. Megan Titus, Treasurer McDonald Local School District March 20, 2024
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LGS is not required to, and will not, verify the accuracy or completeness of the infonnation you will provide to us for the engagement or otherwise gather evidence for the purpose of expressing an opinion or a conclusion. Accordingly, LGS will not express an opinion or a conclusion or provide any assurance on the financial statements.

Our engagement cannot be relied upon to identify or disclose any financial statement misstatements, including those caused by fraud or error, or to identify or disclose any wrongdoing within the entity or noncompliance with laws and regulations.

Our engagement to be performed is conducted on the basis that management acknowledges and understands thal our role is to prepare financial statements in accordance with accounting principles generally accepted in the United States of America. Management has the following overall responsibilities that are fundamental to our undertaking the engagement to prepare your financial statements in accordance with SSARSs: l) The selection of accounting principles generally accepted in the United States of America as the financial reporting framework to be applied in the preparation of the financial statements: 2) The prevention and detection of fraud
3) To ensure that the entity complies with the laws and regulations applicable to its activities: 4) The accuracy and completeness of the records, documents, explanations, and other information, including significant judgments, you provide to us for the engagement to prepare financial statements; and 5) To provide us with documentation, and other related information that is relevant to the preparation and presentation of the financial statements: additional information lhat may be requested for the purpose of the preparation of the financial statements: and unrestricted access to persons within the McDonald Local School District of whom we detennine necessary to communicate.

As part of our engagement, LGS will issue a report that will state that we did not audit or review the financial statements and that, accordingly, we do not express an opinion. a conclusion, or provide any assurance on them.

You agree to include our accountant's compilation report in any document containing financial statements that indicate that we have performed a compilation engagement on such financial statements and. prior to inclusion of the report, to ask our penn ission to do so.

The McDonald Local School District remains responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America as promulgated by the Governmental Accounting Standards Board. It is therefore the responsibility of the School District to be in a position in fact and appearance to make infonnedjudgments while reviewing, evaluating, and approving the services provided under this engagement. It is also the McDonald Local School District's responsibility to design, implement and maintain internal controls, including monitoring ongoing activities.

Ms. Megan Titus, Treasurer McDonald Local School District March 20, 2024
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To demonstrate that the School District is fulfilling these responsibilities, the following safeguards will be observed. The School District will designate a management level individual to be the primary contact accountable for overseeing this engagement and who will take responsibility for the appropriateness of the results of this engagement. ff the School District has determined that someone other than the individual with whom we worked last year will fulfill this role, the School District must submit documentation to support the new designee's knowledge and capability to perfom1 this function. We will meet with this individual bi-weekly to update our progress and to allow the individual to monitor engagement performance to ensure it meets management's objectives. This individual will perform all management functions and
make all management decisions related to this conversion and compilation and will accept full responsibility for such decisions. Accordingly, this individual will review and approve all proposed adjustments before they are entered in the conversion software. Finally, this individual will evaluate the adequacy of the services performed under this engagement by the Local Government Services Section of the Office of the Auditor of State.

It is understood and agreed that the performance of this engagement by LGS will not lessen the scope and extent of the audit work to be perfonned by the Financial Audit Group of the Office of the Auditor of State.

Management is responsible for making all financial records and related infonnation available to LGS. The hours of service offered in this letter are based upon the following infonnation being provided by the School District:

Information required to confirm appropriate fund classification and major fund status;

	Information to allow the allocation of internal service funds to governmental and business-type activities;

	Information regarding estimated revenues and appropriations for use in the preparation of budgetary statements including original budget amounts for all funds required to be presented in the basic financial statements and documentation to ensure that financial records are in agreement with amended certificates requested and appropriations passed by the Board during 2024;

A current, complete, and appropriately classified record of all cash receipts and disbursements made during the year, along with bank reconciliations of all School District bank accounts as of June 30, 2024;

	Documentation for receivables including taxes, intergovernmental and accounts receivable, inventory, and prepaid items as of June 30, 2024;

Ms. Megan Titus, Treasurer McDonald Local School District March 20, 2024
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The balances for all governmental capital assets by program and type and proprietary capital assets by fund and type as of the beginning and end of the year, including appropriate information regarding accumulated depreciation, as well as current year additions (including accounts charged for related expenditures) and deletions (including any related proceeds and accumulated depreciation on the deleted asset). In addition, information is required that presents depreciation expense by fund and type for proprietary capital assets and by program and type for general capital assets for fiscal year 2024;

	[nformation regarding accrued salaries, compensated absences (both current and long­ term), accounts payables, workers' compensation, retirement, and other current and long­ term liabilities as of June 30, 2024;

	Information regardtng short-term debt (notes) including a schedule of changes in short­ term debt that detai is balances at the beginning and end of the year, increases and decreases and the purpose for which the short-term debt was issued;

{nformation regarding long-term debt balances as of the beginning and end of the year and information regarding additions and payments that occurred during the year. Information that details issuance costs, premiums and discounts for additions should be identified separately;

Copies of amortization schedules that distinguish between principal and interest for each outstanding debt issue;

	A II documentation necessary to determine reporting entity. If it is detem, ined that the School District will be required to report a component unit. GAAP financial statements for the component unit must be provided in a timely fashion for preparation of the School District's financial statements;

lnformation to support necessary modified accrual and accrual adjustments at June 30,
2024;

	Information regarding transfers by fund including the amount and purpose for each transfer;

Required supplementary information; and

Management's Discussion and Analysis.

Ms. Megan Titus, Treasurer McDonald Local School District March 20, 2024
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It is important that you provide financial records that balance and documentation that is adequate to support the necessary journal entries. If we discover inadequacies in the records or documentation you provide, we will return the information to you for correction.

All documents provided to LOS in connection with our services including financial records and reports, payroll records, employee rosters, health and medical records, tax records, etc. must be redacted of any personal information before submission. Personal infonnation is defined as social security numbers, dates of birth, drivers' license numbers or financial institution account numbers associated with an individual. The School District shall redact all personal information from electronic records before they are transmitted to LGS. This information should be fully blacked out in all paper documents prior to sending them to LGS. If personal information cannot be redacted from any records or documents, the Schoo! District must identify these records to LGS prior to their submission.

If redacting this personal information impairs the ability of LGS to provide the contracted services, the School District and the Auditor of State's Office will consider these exceptions on a case-by-case basis. Additionally, if redacting this information creates hardship on the School District in tenns of resources, recordkeeping or other issues, the School District and LGS may collaborate on alternative methods of providing the School District's data to LGS without compromising the personal information on individuals served or employed by the School District.

As part of the annual financial report, you will be required to prepare a Management's Discussion and Analysis (MD&A). LGS assistance with respect to the MD&A will be limited to reviewing the MD&A to detennine that all required topics have been addressed and to ensure that the amounts presented in the MD&A match the amounts presented in the financial statements.

During the course of the compilation, from financial records and supporting documentation you provide, LOS will propose journal entries for the preparation of the basic financial statements; review records and other information to determine whether data is being gathered at the required level to pennit the preparation of the financial statements; enter usable information from the prior fiscal year trial balances to the trial balances that will be used for the fiscal year being reported; and input approved journal entries into the trial balances. LGS will also discuss with you the requirements for budgetary presentations and assist in the identification of original budgetary information.

LGS assistance with respect to capital assets will be limited to explaining the information necessary for report preparation. If additional assistance in the review of policies or significant guidance related to the calculation of capital assets is required. this engagement will need to be amended.

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Ms. Megan Titus, Treasurer McDonald Local School District March 20, 2024
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All work papers prepared by the Office of the Auditor of State will remain the property of the Auditor of State. Accordingly, we are responsible for their care and custody. At the conclusion of the project, we will provide copies of any of the work papers you would like to have for your records. However, the work papers should not be regarded as a part of, or a substitute for, your accounting records.

If for any reason we are unable to complete the compilation of the School District's financial statements, we will not issue a report on such statements as a result of this engagement.

It is estimated that 120 hours will be needed to complete this project for 2024. Our fees for these services will be billed monthly to the McDonald Local School District at a rate of $60 per hour, and the total cost is not anticipated to exceed $7,200. If additional time or services should be necessary, we will notify the School District regarding any amendment to this contract that may be required.

Pursuant to Ohio Revised Code I I 7.13. you may charge all of these fees to the general fund or you may allocate the cost among the general fund and other eligible funds. While eligible funds may include federal grant funds, additional restrictions under the Uniform Guidance 2 CFR
200.425 should be considered. For more information, refer to the annual Hourly Audit Rates and Allocation of Audit Costs technical bulletin available at www.ohioauditor.gov.

Upon a 30-day written notice, either party may terminate this Agreement for any reason. Such notice shall be sent by U.S. mail or by personal delivery to Auditor of State, Local Government Services Section, 88 East Broad Street, Fourth Floor, Columbus, Ohio 43215-3506. In the event of such tennination. the Auditor of State shal I be compensated at the contractually agreed-upon rate for any and all work done to the date of such notice.

The Auditor of State's billing statements are available through the office's eServices portal located at https://escrvices.ohioauditor.gov. Each client should complete the registration process to establish an eServices account. A confirmed account will have the ability to access and/or update infonnation regarding their customer account, including entity contact information, billing and payments, and an electronic check option for online payments. Authorized users are encouraged to keep eServices contact infonnation updated.

Auditor of State billing statements are prepared monthly and are sent to clients who have an outstanding balance through a paperless electronic billing system. McDonald Local School District will receive an email notf fication at the beginning of the month that a statement is available for review. Clients should access their billing statement upon receipt through eServices, and payment is due by the date identified on the statement.

Ms. Megan Titus, Treasurer McDonald Local Schoo! District March 20, 2024
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A failure to pay the Auditor of State in full within forty-five days of the payment due date, may result in additional action as authorized under Ohio Revised Code Sections 13 I.02(A) and/or 117.13(0).

If you are in agreement with the terms of this contract, please have this engagement letter signed and certified in the appropriate places and return it to me no later than April 22, 2024. If we do not hear from you by April 22, 2024, we will assume that the McDonald Local School District does not wish to contract for the services of the Local Government Services Section of the Office of the Auditor of State. Should you have any questions concerning this letter, please do not hesitate to contact Tisha Turner, Chief Project Manager, at 1.800.443.9271.
Sincerely, KEITH FABER
Auditor of State
iliBt--
David B. Thompson
Chief of Local Government Services

We desire the Auditor of State's Office to perform the services described above and agree to the terms and conditions set forth in this letter.

^Date: -.:5 I

'"'I 1 .,-• - ,i
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MCDONALD LOCAL SCHOOL DISTRICT

Resolution No.  -·S	/. 	^By:	^.'	^I.' 
Jody Klase. Board President

It is hereby certified that the amount of$  :	J,.<::l--C	required to pay this contract has been
!awfully appropriated and is in the treasury or in the process of collection to the credit of the
\J(:)\ -CTJJ()	Fund, free from any obligation or certification now outstanding.
0\Q.J i>.\

cc:		Tisha Turner, Chief Project Manager Joey Jones, Chief Auditor

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