Hemlock Public School District (HPSD) has completed its annual independent financial audit for the 2024–2025 fiscal year. The engagement was conducted by Weinlander Fitzhugh, a certified public accounting firm that audits Michigan school districts in accordance with Generally Accepted Auditing Standards (GAAS) and Government Auditing Standards (GAS). As required by state law, school district audits are submitted to the Michigan Department of Education by November 1.
“Years ago, we made a deliberate decision to focus on long-term financial health—not quick fixes,” said Board President Matt Wesener. “That discipline continues to pay off in stable operations, better learning environments for students, and strong positioning for future projects.”
“Our responsibility is to kids, and that includes prudent, compliant, and transparent use of every public dollar,” added Board Treasurer Jamie Rivette, CPA. “Annual audits, timely reporting, and strong internal controls are how we uphold that trust.”
Continued commitment to transparency, Hemlock Public School District posts financial materials on its Transparency Reporting page, including current-year and amended budgets, audited financial statements, salary/compensation reporting, and more. These practices align with Michigan’s transparency guidance for K-12 districts.
About Michigan’s school audit requirements. Every Michigan public school district must undergo an annual financial audit and submit the audit electronically to the Michigan Department of Education. The FY 2024–2025 Accounting & Auditing Alert reiterates the November 1submission deadline under the State School Aid Act (MCL 388.1618). Michigan
Hemlock’s recent audit history. Hemlock Public School District, FY 2024-2025 audited financial statements reported that the financial statements “present fairly, in all material respects” and included a report of no instances of noncompliance required to be reported under Government Auditing Standards. The report also noted a positive General Fund balance and compliance with sinking fund and bond provisions—evidence of continued financial stability and controls.
Superintendent Don Killingbeck said, “Our Board and administration team have built a culture of fiscal responsibility that supports teaching and learning—from professional development and curriculum to safe, well-maintained facilities. We appreciate our auditors’ independent review and the partnership with state officials that ensures accountability.”
Solid fiscal management, stable and increasing enrollment, and other factors have led the district to improved credit ratings with Moody's and more, allowing the district to better serve our students, staff, families, and greater community.