LOCAL SCHOOLS
Finances
WE are Fiscally Responsible
As we continue to expand our learning opportunities to prepare our students to successfully meet the demands of life after graduation, we are committed to aligning our resources to Lakota's educational priorities while ensuring financial stability.
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WE will continue to be good stewards of our residents' tax dollars by operating a strategically aligned and efficient budget because fiscal responsibility is a top priority for the district;
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WE will continue to monitor spending and re-prioritize dollars to enhance personalized student learning;
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WE will continue to put the majority of our resources toward instruction, pupil support and instructional support; and
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WE will continue to provide financial transparency to our community through annual publications like the Annual Comprehensive Financial Report (ACFR) and the Financial Prospectus.
Auditor of State Award: 12 Consecutive Years
Fewer than 5% of all government entities that are audited annually in Ohio earn the Auditor of State Award with Distinction – and Lakota has received the honor 12 years in a row.
The criteria to receive the award includes:
- Complete an Annual Comprehensive Financial Report within six months of fiscal year end;
- Have a “clean audit” with no findings for recovery, material citations, material weaknesses, significant deficiencies, single audit findings or questioned costs; and
- Have no other financial concerns.
Lakota's audit is available on the Auditor of State's website.
Refinancing Saves Taxpayer Dollars; Increases Bond Ratings
Strong financial decisions made by the district during the last few years, including saving more than $6 million in interest expense due to recent refinancing of debt, have earned Lakota Local Schools one of the highest possible bond ratings of Aa1 by Moody’s Investors Service and AA+ by Standard & Poor’s (S&P).
Lakota's Last Levy: 2013
The priorities for the November 2013 levy were shaped by the community's collective vision for the future of education. The identified areas aim to maximize the community's long-term investment in our schools by stretching the dollars to positively impact as many students as possible.
Budget Stabilization Policy
While Lakota’s budget stabilization policy sets a minimum ninety day cash balance, the forecast predicts the amount will exceed seven months at the end of Fiscal Year 2022, more than double the minimum set in policy.
12 Years of Balanced Budgets
The close of Fiscal Year 2024 marks 12 consecutive years that Lakota has had a balanced budget. This span of more than a decade of balanced budgets has enabled Lakota to build up very strong cash reserves.
These are just two examples of the district living up to the WE are Fiscally Responsible pillar of its strategic plan.
Finance News
![A green chalkboard with "Understanding School Fees" written on it is surrounded by school supplies like pencils, glue sticks, a notebook, and crayons, all set against a white brick background.]([{"url":"https://resources.finalsite.net/images/f_auto,q_auto,t_image_size_1/v1782913157/lakotaonlinecom/y8osa0etu0qeosvixdxs/SchoolFees.jpg","width":256},{"url":"https://resources.finalsite.net/images/f_auto,q_auto,t_image_size_2/v1782913157/lakotaonlinecom/y8osa0etu0qeosvixdxs/SchoolFees.jpg","width":512},{"url":"https://resources.finalsite.net/images/f_auto,q_auto,t_image_size_3/v1782913157/lakotaonlinecom/y8osa0etu0qeosvixdxs/SchoolFees.jpg","width":800},{"url":"https://resources.finalsite.net/images/f_auto,q_auto/v1782913157/lakotaonlinecom/y8osa0etu0qeosvixdxs/SchoolFees.jpg","width":1080}])
Lakota continues its practice of applying fees based on a student’s schedule for the 2026-2027 school year. This shift was introduced last year, ensuring families only pay for the specific resources and activities that apply to their students.
![A man with a mustache and a suit is pictured on the right, with his name and title "RANDY BERTRAM, Lakota's Interim Treasurer" on the left, against a white background with teal accents and the Lakota logo]([{"url":"https://resources.finalsite.net/images/f_auto,q_auto,t_image_size_1/v1779317107/lakotaonlinecom/spchh81l0yuwco3fzqts/RandyBertram.jpg","width":256},{"url":"https://resources.finalsite.net/images/f_auto,q_auto,t_image_size_2/v1779317107/lakotaonlinecom/spchh81l0yuwco3fzqts/RandyBertram.jpg","width":512},{"url":"https://resources.finalsite.net/images/f_auto,q_auto,t_image_size_3/v1779317107/lakotaonlinecom/spchh81l0yuwco3fzqts/RandyBertram.jpg","width":800},{"url":"https://resources.finalsite.net/images/f_auto,q_auto/v1779317107/lakotaonlinecom/spchh81l0yuwco3fzqts/RandyBertram.jpg","width":1080}])
The Lakota Board of Education has selected an experienced financial leader to serve as interim treasurer for the 2026‑27 school year. With more than 25 years in Ohio public school finance, Randall Bertram brings a strong track record of responsible stewardship of community funds.
Voting Information
Election Day is Nov. 3
The deadline for voter registration for the Nov. 3 election is Oct. 5, 2026.
Online Registration
You must provide your Ohio driver’s license OR Ohio state identification card number (contains two letters and six digits), and the last four digits of your Social Security number.
Absentee Ballot Information
Absentee voting by mail begins:
- Sept. 18: Military and Oversees absentee voting
- Oct. 6: Absentee voting by mail
Voted ballots may be returned by:
- Mail – Sent to the address below (allow 2-5 days for USPS delivery).
- In Person – Delivered to the Board of Elections office.
- Drop Box – Placed in the 24-hour secure drop box outside the Board of Elections.
Butler County Board of Elections
1802 Princeton Road, Suite 600
Hamilton, OH 45011
absentee ballot application
Early Voting
Early in-person voting begins Oct. 6 and is only available at:
Butler County Board of Elections
1802 Princeton Road, Suite 600
Hamilton, OH 45011
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