Audit, Budget & Mill Levy Approved
By Jessica Wald
The Napoleon Public School Board heard from the school’s financial auditor during the regular meeting last Monday morning, October 6.
All board members and administrators were present including Board President Taylor Grunefelder, Derrick Leier, Corey Schumacher, Tori Gross and Shawn Puklich, along with Superintendent Rich Bjerklie, HS Principal Chad Berger and Elementary Principal Whitney Weigel.
Auditor Danial Julson reported on the school’s 2025 audit via phone conference. He reviewed the process conducted, which includes looking into things like internal control spending, expenses and revenues. He said there were no discrepancies found throughout the audit. Julson noted the school does have a lack of segregation of duties, but for a public school of Napoleon’s size, it isn’t uncommon to only have one business manager. He said the school takes the correct steps for having a lack of segregation of duties, which include double signatures on checks and having regular audits conducted. After Julson said the school’s financials for the future are on the right track, the board thanked him for his time and approved the financial audit report.
Bjerklie reviewed the proposed mill levy and amount they will generate. He said it was previously discussed to levy the same amount of mills and not increase at this time. While not increasing the mills, it will still generate $1,071,400, with a break down of: General Fund (includes General Fund and Board Discretionary Funds) $827,900 - 67.86 Mills; Miscellaneous Fund $123,500 - 10.12 Mills; Building Fund $120,000 - 9.84 Mills; Total: $1,071,400 - 87.82 Mills. Bjerklie noted the mills may change according to the valuation number when the official taxable valuation is received.
The board reviewed and approved the. . .