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I would like to see the Auditor of State's office celebrate our successes a little more consistently. For example, this past year, I had a "clean" audit. I did not receive an auditor of state award based on the fact they said I had multiple "management comments". Basically, they told me the award is at their discretion, which is annoying and unfair given there is clear written guidance for the auditor ...

A good source of information is the Ohio School Law ( Baldwins' Ohio Handbook Series) published by Thomson Reuters. I recommend you subscribe to this as many of the questions we need answered are covered. Section 39:3 covers Ten-mill limitation, voted and unvoted levies and requirements to move millage. ------------------------------ Edward Sobnosky Treasurer Springfield Local SD (New Middletown) ...

Thank you ------------------------------ James Wilson CFO Summit Academy Management Akron OH (330) 670-8470 ext 6573 ------------------------------