Bethel-Tate

The following Frequently Asked Questions (FAQ) section provides information about Bethel-Tate School District’s financial recovery plan, including expenditure reductions, open enrollment statistics, and the reasons behind recent changes. This FAQ aims to offer clarity and transparency about the district’s financial challenges, the measures being implemented to address them, and how these changes may impact students, families, and the community. Additional questions and answers will be added as they are received.

Why is Bethel-Tate School District making reductions in expenditures?

The Bethel-Tate School District was projected to face a $1.6 million deficit by fiscal year 2026, which needed to be addressed under Ohio law, as school districts are not permitted to operate with a budget deficit. The district has developed a financial recovery plan and, as required, submitted the Precaution Written Plan, to the Ohio Department of Education and Workforce (ODEW). The plan was accepted by ODEW. You can access the plan here: Bethel-Tate Precaution Written Plan Narrative.

Why is Bethel-Tate School District faced with a deficit?

Several factors have contributed to this financial challenge, including:  

• Decreased State Funding: A 5.7 percent reduction in state funding has significantly impacted the district’s revenue.  

• Enrollment Decline: Increased homeschooling, more students attending private and parochial schools, and an overall decline in enrollment have reduced funding tied to student population. Over 200 students have left the district for these alternatives.  

• Rising Local Tax Burden: Increased home values have shifted more of the financial burden onto local taxpayers, creating additional financial pressure.  

These factors combined have led the district to make expenditure reductions to ensure financial stability and compliance with state requirements.

What reductions have been discussed and approved?

Beginning in the 2025-2026 school year:

• Transportation services will be reduced to state minimum standards for all but our youngest students. These include:

  • No transportation will be provided for high school students.

  • For students attending Hill Intermediate School or Bethel-Tate Middle School, families living within a two-mile radius of their child’s school will be responsible for transporting their children to and from school. Students living outside the two-mile radius will continue to receive school bus transportation.

  • Our youngest students who attend Bick Primary will continue to receive full bus service.

• Staffing reductions have also been made. The Board approved the elimination of 10 certified positions as well as 6 classified positions. 

Why is the district changing start times next school year?

The start and end times are designed, as in past years, to ensure adequate turn around time for bus routes. With the transportation changes and shift to state minimums, the district eliminated three of its eight bus routes. 

What are the projected cost savings resulting from the expenditure reductions outlined in the plan submitted to the Ohio Department of Education and Workforce?

In the plan provided to the Ohio Department of Education and Workforce, we have reduced our expenditures by approximately $1.6 million, and their input is incorporated. Their recommendations include implementing state minimum standards for transportation and increasing class sizes. Additionally, we are conducting a performance audit to identify further areas for potential savings and efficiencies.

If staffing is already tight, why is the district undergoing a performance audit?

A performance audit will help the district to identify areas where it might be overstaffed or where cost-savings might be realized. The performance audit is at no cost to the district.

What other options were considered by the Board during its discussions regarding finances and the need for cost-saving measures?

The Board has been discussing the financial shortfall since last fall. Ultimately, the options were to pursue an operating levy or reduce expenditures. The Board chose the latter.  

Why did the Board of Education decide not to pursue an operating levy at this time and instead reduce expenditures?   

The Board of Education chose to reduce expenditures instead of placing a new operating levy on the May ballot, recognizing the financial hardships many community members are facing. Additionally, the previous renewal levy approved by voters in May of 2021 becomes eligible to be placed back on the ballot this November of this year. By making reductions now, the Board can consider placing the renewal levy on the November ballot. This option is expected to be discussed further in upcoming meetings.

Why are no administrators on the reduction list?

Administratively, reductions were previously enacted eliminating the positions of Curriculum Director and Transportation Director. These job responsibilities are shared among existing team members. Many of our staff members are fulfilling duties that extend beyond their official job titles.

What accounting system does Bethel-Tate use?

Public schools use cash accounting systems.  Financial statements are presented either on a cash basis or GAAP basis.

Why does Bethel-Tate Schools present their financials on a cash basis?

In April 2023, the Board of Education decided to switch from GAAP to cash-based financial reporting as a cost-saving measure. Since its introduction two years ago, the switch has saved the district $33,785.20. 

How does cash financials vs. GAAP financials save the district money?

Cash financials save the district money because preparing financial statements on a cash basis is less complex and less time-consuming than preparing them according to GAAP. 

Why did the state find Bethel-Tate Schools noncompliant with Ohio financial reporting requirements despite the district’s Board-approved decision to use cash based financials for cost savings and the fact that financial audits are conducted annually by a CPA rather than the state auditor? Who was responsible for the error?

In 2023 the Auditor of State’s office determined that Bethel-Tate, Felicity Franklin and Georgetown Exempted districts would be audited by an outside CPA firm for the next five auditing years.

The state found Bethel-Tate Schools noncompliant for its 2024 audit because the district is not using Generally Accepted Accounting Principles (GAAP) as required by the state of Ohio. Instead, the district uses cash-based financial reporting 

Additionally, the district failed to properly implement Governmental Accounting Standards Board (GASB) Statement No. 62 related to accounting changes and error corrections. This error was due to a clerical oversight by the CPA firm that does the preparation of the financial statements. The CPA firm that did the preparation of the financial statements did not include a required “ghost column” for reconciling prior-year fund balances. The error has been addressed and will be corrected in the FY 25 conversion.

Why is the Bethel-Tate School District now disqualified from earning the Auditor of State Award after earning it consistently from 2017 to 2021?

Bethel-Tate Schools received the Auditor of State Award for five consecutive years from 2017 to 2021. This award recognizes entities that meet strict criteria for a “clean” audit report, including filing timely GAAP-based financial reports and having no significant audit findings or management letter comments. However, in the past two years, Bethel-Tate has filed financial statements on a cash basis instead of a GAAP basis and saved the district $33,785.20 over the two-year period. While this decision provides cost savings, it disqualifies the district from being eligible for the award.

Is it true that the district is below the state average in the number of administrators based on state average?

Yes. The average for school districts our size is 11. BTSD has 8. For more data, visit: FY 2024 District Profile Report.

Is it true the school district’s cost per pupil expenditure is below the state average?

Yes! BTSD per pupil expenditure is $9,888. This is less than what similar districts spend ($11,036) and the state average ($12,397). For more data, visit: FY 2024 District Profile Report.

Where can I find detailed financial and demographic information about Ohio school districts, including Bethel-Tate Schools, for FY 2024?

You can access the Ohio Department of Education and Workforce's FY 2024 District Profile Report, which provides comprehensive financial and demographic data for each school district. Visit the official page here: FY 2024 District Profile Report.

What are the open enrollment numbers for Bethel-Tate Schools over the past three fiscal years, including how many students are coming into the district versus leaving for other districts?

 The open enrollment numbers for Bethel-Tate Schools are as follows:

Does Champions pay rent?

Yes, Champions will pay rent for the use of our facilities. And they are working with us to accommodate additional students in their before and after school programs.

With the change in building hours and transportation change to state minimums, will there be a proposal of crossing guards for the safety of walking students who have to cross State Route 133 or State Route 125?

We currently do not have crossing guards, but we understand student safety is important. We are evaluating how many students will be walking due to the transportation changes. Given budget constraints, hiring crossing guards is unlikely. If needed, we will collaborate with the Village of Bethel and community members to address this concern.

Does Bethel-Tate Schools seek out alternative funding sources to benefit teaching and learning? 

Yes, the district proactively pursues any and all grants that enhance teachers and students or benefit the district as a whole. The following is a listing of just a few awards the district has recently received or is pursuing.

2025 Grants

• $22,500 High Schools That Work Southwest Ohio Grant -  Supports training opportunities to help teachers grow and improve classroom instruction.

• $116,630 Traffic Safety Grant - Provides students with Drivers’ Education Training.

2024 Grants

• $3,844.20 Bureau of Worker’s Compensation Grant - Provided for non-violent de-escalation and/or trauma informed care training.

• $6,160.71 Ohio Attorney General Grant - Provided for window energy film.

• $30,000 Ohio Attorney General Tech Grant - Used for video server.

• $35,620.66 Bureau of Workers’ Compensation Grant - Used for film for windows.

• $15,000 Bureau of Workers’ Compensation HVAC Grant - Used to upgrade to HVAC controls.

These awards do not include grants the school district receives annually from the Federal Government including Title I, Title 6B, Title II and Title IV.

In Progress - District Team Members are actively applying for the following grants:

• $1.2 million Literacy Grant - It would pay for professional development for teachers, and literacy resources for K-12.

• $40,000 Ohio Attorney General School Safety Grant - provides funding for schools to enhance safety through training, equipment, and technology, with a focus on threat prevention and crisis response.

• Up to $20,000 Wellness Grant - Bethel-Tate School District was invited to apply for the inaugural School of Wellness model pilot cohort for next school year. If selected, the district could receive up to $20,000 to support wellness initiatives.

What are the payments from Bethel Youth Football League to Bethel-Tate Local Schools from August, 2021 through December, 2024?