Loveland Magazine

LOVELAND MAGAZINE

News and Events from the Loveland, Ohio Area

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Tag: Kevin Hawley

Auditor of State’s criminal investigation and special audit of the Loveland City School District

There was insufficient evidence to meet the standards for recommending criminal charges

(Read the District’s public response at the end of this story)

Loveland, Ohio – The Special Investigations Unit of the Ohio Auditor of State has released the results of a criminal investigation and special audit of the Loveland City School District based on “improper spending of public funds”. The investigation began in March 2020, after receiving complaints from a District resident. It was alleged that the District used operating funds in support of a levy campaign. After reviewing information from interviews and preliminary examination of records, a special audit was undertaken by the Auditor.

Background:

Dr. Amy Crouse was Superintendent during this time and Kevin Hawley was the Treasurer. The Board President was Art Jarvis; also on the Board at the time was Eileen Washburn, Ned Portune, Michele Pettit, and Dr. Kathryn Lorenz.

The District engaged in two one-year contracts with Allerton Hill Consulting (AHC), dated March 20, 2018 and March 19, 2019, to “assist with its communication needs and provide a strategic communication marketing and outreach plan”.

The first contract, costing $73,000, included an agreement that AHC would conduct a “satisfaction” survey using a third-party pollster. A second contract cost $60,000 as it did not include an agreement that AHC would conduct a survey.

The District summarily canceled the second contract on November 22, 2019. Among the objectives contained within each of these contracts, was a goal to “offer high-quality, long-term, strategic communications, marketing and outreach plan so the District is successful in future public initiatives”.

“This intimates services provided to aid the passage of a tax levy”, according to the Auditor’s report.

While there was no levy issue during the first contract period, the District did seek to pass ballot initiatives in both November 2019 and March 2020.

The 2019 ballot initiative was to pursue a 16.78-mill combined operating and permanent improvement/bond levy including buying approximately 110-acres of land – part of a property known as Grailville. Proposed was a new campus at Grailville for all Pre-K through fifth-grade students and other District wide facility improvements.

Pursuant to the initial AHC Contract, Fallon Research & Communications, Inc. (Fallon) was hired to conduct a survey in May 2018 of 303 randomly selected residents of the District. This contract cost $13,000 and was inadvertently paid twice by the District: once as part of the AHC contract and a second time directly to Fallon, resulting in a double-payment.

Additionally, the District subsequently hired Fallon to conduct a survey in March 2019 of 301 registered voters at a cost of $15,000. The first survey contained two general questions regarding how the District spends funds received from tax payers, while the second survey contained three questions that appeared to the investigators “partially designed to aid in the passage of a levy”. These questions provided different funding scenarios with detailed millage options to gauge the likelihood of community support if placed on the ballot.

Findings

Based on the special audit procedures and investigation, the Auditor of State confirmed noncompliance as well as a double-payment of survey costs by the District.

The audit report said, “We issued $13,000 in a finding for recovery for illegally spent funds as well as a management recommendation related to noncompliance regarding contracts partially advocating for the passage of a levy”

The full details of the finding for recovery and management recommendation are located in the Appendix below.

Prosecution

At the conclusion of the special audit and investigation, the special audit results were reviewed by an Auditor of State attorney, who determined there was insufficient evidence to meet the standards for recommending criminal charges.

______________

Loveland City School District’s public response

Joint Statement regarding Ohio Auditor of State finding

“Loveland City School District fully cooperated with the Auditor of State’s office and appreciates their work to ensure accuracy in financial reporting and district processes. The investigation relates to actions taken nearly six years ago under previous district leadership,” Loveland City School District Board of Education President Jonathan Eilert stated.

“The current board and administration have reviewed and discussed the statutory requirements surrounding levies to mitigate future issues. I appreciate the Auditor of State resolving this matter with no penalties towards the district or the previous leadership,” Superintendent Mike Broadwater said.

“The payment in question was resolved, to the district’s benefit, nearly three years ago. The district has put into place processes and software to protect against errant payments and remains committed to fiscal responsibility,” Treasurer John Espy said.

May 9, 2024
Loveland Board hires next Superintendent -Now looking for new Treasurer/CFO

Mike Broadwater signs his contract accepting his new job as the Loveland Superintendent with interim Superintendent Bradly Neavin and Board President Kathy Lorenz looking on.

Loveland, Ohio – The Loveland City School District Board of Education voted unanimously on May 26 to hire Mike Broadwater as the next Superintendent.

Broadwater will begin his tenure on August 1.

Mike Broadwater

Broadwater is currently working in the Forest Hills School District, where he is the Assistant Superintendent of Business Operations and Human Resources. He has previously served as the Principal of Anderson High School, as Assistant Principal of Lakota East High School, and as a mathematics and computer science teacher in North Royalton City Schools.

(Read Broadwater’s application for employment below.)

Kevin Hawley

The Board has also begun a search for the District’s next Treasurer/CFO as Kevin Hawley has submitted his resignation to take a new position.

The Board has announced that they will formally accept Hawley’s resignation at their next regular Board Meeting on June 3 and begin the process of searching for the next Treasurer.

Mr. Hawley will work through the end of his current contract on July 31, 2021.

The Michael Broadwater application for employment with the Loveland District

Jun 2, 2021
Tonight’s school board meeting to be held remotely

Loveland, Ohio – In a press release Kevin Hawley, the Treasure of the Loveland City School District announces:

Due to the weather and closure of school, this evening’s already scheduled regular board meeting, which was originally scheduled for both in-person and remote attendance, will solely be held remotely. The link for the meeting will be available in advance of the meeting on the district’s website lovelandschools.org/BoardofEducation.aspx.

Feb 16, 2021
Lorenz issues statement as Board prepares to evaluate Superintendent and Treasurer

by Dr. Kathryn Lorenz

I am an individual school board member in Loveland and am speaking as such.

I believe our world is full of wonderful people trying to navigate the dangerous territory of a global pandemic. I believe our country is full of great people trying to determine the course of our political landscape by voting this year. And I believe our school district is populated by a caring, diverse citizenry trying to support our schools.

In the past year, much has happened to affect the way the Loveland schools are viewed by our community. A November 2019 levy was the cause of much consternation and concern. A failed March 2020 levy did little to relieve concerns or move the district forward. Both losses were substantial and reflected deep disagreement within our community.

I am an individual school board member in Loveland and am speaking as such. I am unable to make statements either on behalf of the Board of Education that voted to put past levies on the ballot or on behalf of the current Board. I am speaking only for myself.

In November 2019, I ran for re-election, primarily to show support for the decision of the Board to put forward a combined levy that proposed a shift in direction for our district. That decision was based on information gathered from citizens and reports from hired architects as well as from the Ohio facilities commission. I will not try, with this statement, to repeat any justification for proposing that issue.

I will try, however, to again apologize to those who regarded that levy as an affront. While I felt that I was able to view the levy not only as a school board member but also as a retired, fixed income taxpayer, I was clearly not representing well all Loveland citizens. I was also not representing well those who were not in agreement with the vision I had for the future of the facilities and the educational experience for Loveland students.

But I was proposing a levy as a school board member, which was one of my duties. While both levies were considered by board members based on financial data, community input, research and the input of the Loveland superintendent and treasurer, the levies were placed on the ballots via school board resolution. As one of five board members, I am responsible for those levy proposals, just as the voters in Loveland are responsible for deciding that those levies would not pass, as is their right and their civic duty.

Over the course of the two levy campaigns, I was called many names. I was labelled a liar, a bully, and a money grabber. As an elected official, I would not expect everyone to agree with all the decisions I make, but I would expect that differences of opinion to be voiced with civility. I could have chosen to submit my resignation, as was called for by many vocal opponents of the levies.

I have chosen instead to continue to try to fulfill my responsibilities as an elected official, honorably and diligently, as I have done for many years. One of my current responsibilities is to evaluate the jobs being done by Dr. Amy Crouse and Mr. Kevin Hawley, as superintendent and treasurer of our district. Additionally, I consider it my duty to clarify the roles of those employees and to strongly support their work and the manner in which they are performing that work.

Currently, there are social media postings making a continued effort to discredit the Superintendent and Treasurer. I would not expect every constituent of the district to agree with every action taken by these employees. But again, I would expect differences of opinion to be voiced civilly based on true information. While it is important, when evaluating our direct reports, for a Board to consider input from other employees of the district, input from parents and students, and input from the community, it is equally important for a board member to attempt to point out information that is misleading or incorrect. Such information risks jeopardizing the ability of district employees to do their jobs and in fact jeopardizes the health and future of the district as a whole.

Again, I would not care to rehash all that was published and said by different sides of the levy issues, but I would like to point out a few misstatements that are being made currently.

One particular post states that the Board of Education that hired Dr. Crouse ignored the recommendations of a Community Advisory Board. As far as I remember, being part of the Board that hired her, and having researched records from the time period, there was no such Board that existed. The site further states that the Board ignored those recommendations based on the guidance of a paid Ohio State Department of Education (ODE) headhunter. The State Department of Education has no such employee and does not involve itself in such a manner with local school districts.

At the time of Dr. Crouse’s hiring, the Board did bring her forward as one of three candidates and those candidates met with staff and community members in open meetings. The Board collected written comments from attendees of those meetings and considered those comments when deliberating. The Board had used the services of the Ohio School Boards Association (OSBA) for the collection of applications and reference materials but never solicited a recommendation from them, nor did they offer one.

Other issues are still being raised about efforts to provide information concerning the 2019 and 2020 ballot issues. As an individual, I cannot speak accurately to all statements made by members of the community, district employees, participants in the Citizens for Loveland PAC, or participants in the PAC that was formed to present information in opposition to the levies. It would be foolish of me to state that no misstatements were made or that there was never an instance where corrections to figures needed to be made. There are many accusations about both the Superintendent and the Treasurer regarding statements they made. As I stated before, I am not able, in this format, to address those accusations, as I was not present at all meetings where questions were asked and answered. I am, of course, willing to consider all aspects of the performance of these two employees as I enter into the process of evaluation.

I can state, unequivocally, that according to my research and my recollection, there is no evidence of dishonesty on the part of the Board or on the part of the Superintendent or Treasurer. It is the Board of Education that voted to place those levies on the ballot and the Board of Education that was informed of all statements published regarding the performance and needs of the Loveland School District. While the plan behind the November 2019 levy was obviously not accepted by the voters of the district, it was the plan presented by the Board and that Board directed the Superintendent and Treasurer to articulate that plan. Nothing about either levy was proposed or supported with any ill intent.

While I continue to be open to hearing public comment on the past, I would prefer to move forward. The community has had the opportunity to vote and has thus indicated the direction they support for moving forward. I personally plan to move forward with integrity. I believe that, as an individual board member, I would look for that same integrity in any employee of the district. Our school district and our community deserve no less.

Nov 2, 2020
Treasurer Hawley talks about State funding reductions for the Loveland District
Loveland, Ohio – The first week of May, Ohio Governor Mike DeWine announced budget cuts to balance the State budget.

Loveland City School District Treasurer Kevin Hawley

Due to the economic impact of COVID-19, Governor DeWine said that $775 million in reductions to Ohio’s General Revenue Fund are needed for the remainder of the Fiscal Year 2020 which ends on June 30.

DeWine said that Ohio is mandated to balance its budget each year, and in addition to identifying areas of savings, the following budget reductions will be made for the next two months:
- - Medicaid – $210 million
  - K12 Foundation Payment Reduction – $300 million
  - Other Education Budget Line Items – $55 million
  - Higher Education – $110 million
  - All Other Agencies – $100 million
Loveland Magazine reached out to the Loveland City School District Treasurer Kevin Hawley asking him to comment on the impact of the State cutting revenue to the District.

Thank you for reaching out. I can confirm pieces of this information. For your convenience, I have attached the list from The Ohio Department of Education (ODE) outlining the data for all districts in the state of Ohio. (K-12_Education (2)-1) The amount of the state revenue reduction is $1,010,855. The percentage you are referencing is how much the reduction in revenue is to our ODE calculated overall operating expenditures as stated on the form attached. The percentage decrease of our state revenue for this year is just below 8% and is a decrease of 2% from our overall operating revenue.

The current state funding cuts are for this fiscal year (July 2019 – June 2020) and will be deducted in the next couple months on our last three state payments. School districts receive their annual state revenue in 24 payments, twice a month. We have been instructed that these payments will be taken out equally from our second May payment and both of our payments in June to finish out the fiscal year. At this point in time there is not clarification from the state of Ohio as to whether there will be further revenue cuts for next year. The state’s budget is primarily funded through sales and income tax and those numbers are announced monthly around the 10^th of every month. I have not seen the April numbers at this point in time but my guess is that this current reduction is due to those numbers being much lower than projected pre-COVID. The May and June reports on sales and income tax revenue will be very revealing for how the state’s budget may be impacted next year and ultimately how that impacts K-12 education.

The Governor has stated that there is federal funding that may benefit local school districts. At the present time, there is approximately $300k in additional money through the state from the CARES Act. Ultimately, this will help with the reductions in state funding but does not close the gap.

We were anticipating news of potential revenue cuts from the state but were unsure of the size or which fiscal year it would impact. We are always evaluating ways to make our district more efficient and find ways to save and we will continue to do that work. Having just received the specific amount of the revenue cuts Wednesday morning (May 6) we were not factoring this decrease into the budget for next year’s planning and the Board of Education has not had the opportunity to discuss any potential cuts due to this. As we work through the overall financial impact and implications of this budget reduction, recently failed levy and other factors due to COVID-19 the Board will discuss if any future budget cuts are necessary.
May 15, 2020
Board of Ed cancels contract with Allerton Hill Consulting and enrolls in Ohio Open Checkbook

Loveland, Ohio – On November 26 the Loveland Board of Education unanimously passed two motions in response to subjects that had been requested by voters who questioned the need for the operating and bond levy that the Board had placed on the November 5 ballot. The ballot issue was defeated by a 78-22% margin.

The Board first voted to cancel the contract with Allerton Hill Consulting, the Columbus and Washington D.C. based consulting company the District hired to help with “messaging”. The contract was set to expire at the end of March, and Superintendent Amy Crouse said it would take 30 days to end the contract so it will end at the end of December. Crouse said the consultant has been working with the District for the last two years and were hired to help the District as they undertook big projects and to help support the Communications Director. She said Allerton Hill Consulting, increased social media presence, helped reduce costs in some mailings, and provided “structural support”.

Before voting, Board member Ned Portune said, “It goes without saying I’ve not been satisfied with what we have gotten out of the Allerton Hill and I agree with the void of that contract.”

Responding to Portune’s comment, Board member Eileen Washburn said, “I think that sums it up.”

The second action was also a unanimous vote to participate in Ohio Open Checkbook. This will allow the public easier access to District spending.

Treasurer Kevin Hawley said he hopes to get the most recent 12 months of data on-line in two weeks and then each month another year would be added. The Board discussed a target goal of having five years’ worth of data on the site by the end of 2019. The motion that passed said the District would participate in Open Checkbook and the Treasurer’s office will enter one-year’s worth of data within the next 2 weeks.

Below is OPENGOV’s video demonstration of how Ohio Open Checkbook should work for District residents. The City of Loveland uses Open Checkbook and you can check it out HERE.

Users can search by a specific department, date, vendor, or use the Google-style search bar, which will return any value in the report that matches the entered text. Keywords may be searched by simply clicking on the term – one of the most popular ways to explore the data.

In this LOVELAND MAGAZINE TV video, you can hear the discussion on these two motions. (From the bottom of the screen are Treasurer Kevin Hawley – Board member Eileen Washburn – Board Vice President Dr. Kathryn Lorenz – Board President Art Jarvis – Board member Ned Portune – Board member Michele Pettit – Superintendent Dr. Amy Crouse.)

LOVELAND MAGAZINE TV IS SPONSORED BY MOVE2LOVELAND

Nov 29, 2019
Mike Hunting: Expect more levy proposals even after this one is shot down

Mike Hunting is a resident of the Black Horse neighborhood

by Mike Hunting

The proposed school levy for Loveland has been extremely stressful for residents on both sides of the issue. I have no doubt the students, faculty, and staff at Loveland schools would love to work and study in newer facilities and use turf athletic fields. The folks opposed to the levy are extremely frustrated with what appears to be the largest tax hike in the history of Loveland and possibly in the state of Ohio. While I can sympathize with the frustrated faculty and want to support our schools (and have supported them), the tax implications of this levy are simply stated…ridiculous.

We need to realize this will break the bank for many people who are living in and around Loveland. I attended the meetings on September 9 at Loveland Middle School (LMS) and on September 12 at Loveland High School (LHS).

During the LMS meeting, I heard several couples say they would move if this levy passed. One couple was in dire straits because they had moved several times recently and cannot afford to move again. They are now simply stuck in Loveland and facing what appears to be the largest tax hike in the city’s (and possibly state’s) history. A tax hike that is certain to be followed again and again with MORE levies.

For those who paid attention to the words of Loveland Superintendent, Dr Amy Crouse, she said she hopes Clermont County and the City of Loveland will help with infrastructure costs for the new school. To date, Loveland and Clermont have not officially committed to these costs, at least not publicly to us. Expect another levy to cover this if and when they refuse (and even if they do we are STILL paying for it).

I would also expect a third levy to cover more teachers since this proposed levy adds several buildings but only two additional teachers. I strongly believe we have reached the breaking point in this community. We will likely see an exodus similar to what is happening in failed areas such as New York City, Detroit, Chicago, California, and much of New England.

Perhaps the most frustrating part of the meetings last week was the school board’s arrogant attempt to manipulate its audiences. At both meetings, members of the school board, the Treasurer, and Dr. Crouse kept saying, “The community wants this” or “the community voted for this.” Most of the community didn’t even know of this levy until the flyers arrived in their mailboxes in mid-August. Thus, the community certainly DID NOT vote for the levy or approve it. The only people I have spoken with who are in favor of this are school faculty or folks affiliated with the schools (although I have also spoken with school employees who are opposed).

The timeline of the release of information is interesting. My family and many of our peers didn’t even know about this levy until we received the flyers in our mailboxes around August 15. August 15 is a significant date because the deadline to place names on the ballot to run against Art Jarvis and Kathryn Lorenz was August 7. Once again, this is utterly ridiculous (albeit well played by Art and Kathryn and the other members of the Levy). Since they are now protected for at least two more years, expect more levy proposals even after this one is shot down.

The Treasurer, Kevin Hawley, stated he will propose another levy if this goes down. He doesn’t even live within this tax district, so why would he care? We must get people to run against this out of control board and Treasurer at the earliest opportunity.

Dr. Amy Crouse finished the meeting on Thursday by saying, “We hope we answered some of your questions, and we hope that you choose to support this when it comes time in November so that we can move forward.” Unfortunately, they failed to answer many of our questions. They would not allow us to voice questions and we had to submit index cards with questions written on them for Thursday’s meeting. Thus, they could selectively answer the easy questions and dodge the relevant questions. I know for a fact I saw roughly 30-40 index cards with questions on Thursday. I am guessing they answered at most 1/3 of these cards. My question was not answered. I merely wanted to confirm Dr. Crouse and Mr. Hawley live elsewhere and thus won’t be impacted by the increased taxes (which I have since learned is true).

The last part of Dr. Crouse’s statement is interesting. She recommends how we should vote from inside a government building and while serving in an official government capacity. Thus, the government is telling you how you should vote and not allowing the opposition to speak. This is on tape.

Sep 18, 2019
Loveland Board of Education asks for combined 16.78-mill levy

Loveland, Ohio – On Friday, July 26 the Loveland Board of Education voted unanimously to place a combined operating and bond levy on the November 5 ballot. The additional money if approved by voters will fund daily operations of the school district and a building and construction bond to implement the district’s facility master plan.

The Board approved a facility master plan in April.

The District will issue bonds for $118,515,000:

“For the purpose of constructing school facilities and renovating and improving existing school facilities, including safety and security improvements; furnishing and equipping the same; improving the sites thereof; and acquisition of land and interests in land necessary.”

The Bonds will be dated approximately December 1, 2019;and bear interest at the estimated rate of 4.00% per annum; and will be paid over a period not to exceed 37 years.

The cost of the combined 16.78-mill levy translates into $49 monthly per $100,000 of appraised home value. If passed in November, collections will begin in 2020 according to the District.

The Hamilton County Auditor has certified, to the Board, that the dollar amount of revenue that would be generated by the Combined Levy during the first year of collection is $9,096,111, based on the current tax valuation of the School District of $878,003,060.

The last operating levy was for 5.6 mills and it was passed in May of 2014 with a 3,633 – 2489 vote. The District says it was a “four-year commitment” and they have stretched those dollars five and a half years. They say, based on their best projections at this time, they expect the new operating request to last at least three years. The operating levy provides operating money – energy bills, instructional costs including salaries and benefits, etc.

“We have done our due diligence throughout the facility master planning process to investigate every possible avenue for reducing the cost to the taxpayer,” said Kevin Hawley, district treasurer/CFO. “We know for certain that the longer we put off a comprehensive approach to the facilities issues, the more expensive a solution will become.”

The master plan outlines a new campus at Grailville for all Pre-K through fifth-grade students. It includes repairs, renovations, and additions to the Middle School/Intermediate School and High School campuses. The money will also be used for upgraded building security at all schools with secure entrances, camera systems, and electronically-activated locks. It includes upgraded and expanded science and technology laboratories for biotechnology and robotics, among others.

Included in the master plan is a new auditorium/fine arts center at the high school. The current auditorium will be repurposed as academic space. The master plan also includes upgrades and enhancements to athletic facilities at both the Middle and High Schools.

If the levy passes, approximately a year of designing and another year of construction will follow. The plan is to start the new campus construction first so that students (Pre-K-5th grade) can move into the new buildings in the fall of 2022. According to the plan, the additional repairs, renovations, and additions in the district are expected to be completed by 2025/2026.

A new transportation facility, now at the Primary and Elementary Campus, is planned for a later phase.

High School Athletic Field Enhancements

• New turf fields for baseball and softball
● Additional turf multi-purpose field
● New locker room and restroom facility
● New ticket booth and gateway entrance
● New concessions building
● Possible field lighting and new home bleachers

High School Addition

• New 1000-seat theater and support spaces
● New secured main entrances with administration space
● New large group collaboration and presentation space
● Additional classroom spaces
● Outdoor learning areas

High School Renovation

• Existing auditorium transformed into next-generation learning spaces for programs like robotics, computer science, makerspace, and science classes
● Enhanced mental health, counseling, and college and career areas
● Improved student circulation
● Increased student collaboration areas

During the District’s planning process estimates were made to calculate ranges of cost for the Master Plan, however, no up-dated costs have been provided. The broad estimates provided in January are:

• Renovations to the existing Intermediate/Middle School campus, renovations, and additions to the existing High School site, and constructing a new Pre-K through fifth-grade campus at Grailville will cost between 123 and 150 million and the milage range would be 7.37 – 9.02.

(This does not include the price for the Grailville land where the campus would be built. The District has an “Option to Buy” contract with Grailville for the approximately 110-acre site for $70,000 per acre less the value of a conservation easement that may be put on a portion of the land.)

Read: Grailville and School District Option to Purchase Agreement and Appraisal

Loveland Magazine – Jul 28, 2019

• New fine arts center at the existing high school would cost between $12 and $16 million. The millage range was estimated to be between .72 and .96.

• Athletic Complex enhancements at the existing Middle and High School would cost between $5 and $7.5 million and a millage range of .3 – .45.

Architects hired by the District developed the budget for the total project ($165 M). The District told Loveland Magazine, “How the money is allocated towards the different parts of the master plan will be determined by various factors, like current market costs of building materials or the community’s priorities within the design process.”

You can read the full Resolution passed by the Board: July 26th resolution-1

Pending Board of Election approval, below is how question will appear on the ballot.

You can read more about the plans and the planning process at the Building Tiger Nation website.

[RP Diamond Sale extended] Now Tax Free

Buy some Tiger Wear! Beginning in 2019, Sub. S.B. 226 provides for a permanent sales tax holiday on the first Friday, Saturday, and Sunday of…

Jul 31, 2019
Loveland City School District earns Auditor of State Award

The Loveland City School District has earned the Auditor of State Award for excellence in financial reporting. (Pictured, left to right: Melissa Martin, payroll/benefits; Sandy Bertram, payroll coordinator; KevinHawley, treasurer/CFO; Lindsey Masse, fiscal coordinator; and Debbie Reardon, administrative assistant to the treasurer/CFO.)

District recognized for exemplary financial reporting

Loveland, Ohio – The Loveland City School District has announced that the financial audit by the Auditor of State’s office has once again returned a clean audit report, earning the district the Auditor of State Award.

“Accurate record keeping is a priority at Loveland,” said Treasurer/CFO Kevin Hawley. “This is a hard-earned award and well deserved for all members of our team here in the treasurer’s office and the district as a whole.”

The Auditor of State Awardis presented to local governments and school districts in Ohio that meet specific criteria during their financial audit, including the timely filing of financial reports in accordance with Generally Accepted Accounting Principles (GAAP). For more detailed information, including a copy of the district’s full audit report, visit the Auditor of State website.

Take Home Tano is about fresh, wholesome food for the frenzied family.

Jan 31, 2019
Providing a great education and a great value

by Kevin Hawley

Our goal at Loveland City Schools is to provide a great education for our students and a great value to the community. In order to provide the level of education our community has come to expect and our students deserve, public school districts like ours must return every few years to ask voters to support their schools. This is the reality of public-school funding in Ohio.

Kevin Hawley is the Loveland City School District Treasurer/CFO

Schools in the state of Ohio are financed with a combination of federal, state and local funds. The state uses a formula to determine how much money each district should receive based on enrollment and the relative wealth of a district based on property values. This amount varies widely from district to district. Typically, as is the case with Loveland City Schools, a district receives more of its revenue from local property taxes. These taxes are primarily determined by locally-voted tax increases, otherwise known as tax levies. In our case, approximately 58 percent of the financial burden falls to local taxpayers.

The wonderful part of local revenue being a primary contributor to school funding is that the community maintains control of its schools. Conversely, the challenge is that local revenue does not increase with increases in property values. Therefore, a large portion of a district’s revenue is flat until the community votes to increase its property taxes.

The Loveland City School District is on the right track and reflects our community, but with our operational needs and reliance on property taxes, coupled with the way Ohio funding works, we will soon need to ask our residents for their support.

And in the Loveland City School District, we are coming up on a need to ask for additional operating funds, separate from our discussion around Building Tiger Nation and our facility needs.

Funds generated from operating levies are used for the day-to-day operations of the district such as teachers, utilities and supplies. Because schools, by nature, are a “people” business, the majority of operating funds are used to hire and retain high quality educators as well as provide highly competitive programming for our students.

The Loveland City School District is on the right track and reflects our community, but with our operational needs and reliance on property taxes, coupled with the way Ohio funding works, we will soon need to ask our residents for their support.

In the meantime, we continue to send the majority of our budget – 62 percent – directly to the classroom where the biggest impact can be made to prepare students for tomorrow, today. Maintaining the district budget through thoughtful and prudent spending is and always will be my priority. And I am incredibly grateful to our residents for the continued support for our schools, which are such an important part of our community.

Wildflower House — where women & girls bloom!

Dec 13, 2018