1. Romeo Community Schools Presented by David R. Youngstrom, CPA Presented on October 24, 2016

2. Yeo & Yeo, P.C. Romeo Community Schools 2 Balance Sheet – Governmental Funds June 30, 2016

3. Yeo & Yeo, P.C. Romeo Community Schools 3 Statement of Revenues, Expenditures And Changes in Fund Balance Year Ended June 30, 2016

4. Yeo & Yeo, P.C. Romeo Community Schools 4 General Fund Revenues and Other Sources - $50,836,660 June 30, 2016

5. Yeo & Yeo, P.C. Romeo Community Schools 5 General Fund Expenditures and Other Uses - $50,140,869 June 30, 2016

6. Yeo & Yeo, P.C. Romeo Community Schools 6 General Fund Expenditures and Other Uses - $50,140,869 June 30, 2016

7. Yeo & Yeo, P.C. Romeo Community Schools 7 Per Pupil Analysis of General Fund Revenues and Expenditures

8. Yeo & Yeo, P.C. Romeo Community Schools 8 Student Enrollment Trend

9. Yeo & Yeo, P.C. Romeo Community Schools 9 General Fund Unassigned Balance

10. Yeo & Yeo, P.C. Romeo Community Schools 10 Internal Control Matters  No Material Weaknesses  No Significant Deficiencies

11. Yeo & Yeo, P.C. Romeo Community Schools 11 Management Comments  Fixed Assets  Title II Cash Requests

12. Yeo & Yeo, P.C. Romeo Community Schools 12 Single Audit  Unmodified Opinion  Major Programs Tested:  Special Education Cluster  No Findings

13. Yeo & Yeo, P.C. Romeo Community Schools 13 Future Challenges  State economic/political condition  Rising healthcare costs  Retirement rate increase  Eroding state revenue sources  Enrollment trends  Legacy cost of pension plan over $80mm  Other post-employment benefits  Early warning legislation

14. David R. Youngstrom, CPA (800) 968-0010 davyou@yeoandyeo.com Thank you!