作者：丁纯
来源：原创
时间：2026-08-26
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How Far Will Montana’s Push to Remove Lead from School Drinking Water Go?_我的网站
一 | 讯 中国证监会近日发布《上市公司2025年年度财务报告会计监管报告》（以下简称《报告》）。
二 |
By Keely Larson | KFF Health News
But even with these two new pools of money intended to last two years, the state’s schools may struggle to remove all but the most dangerous sources of lead, considering about half the schools that tested their water between July 2020 and February 2022 found high lead levels. Medical experts say no amount of lead is safe to ingest.
“When you start replacing faucets and drinking fountains in the hundreds of schools that we have in Montana, that gets eaten up pretty quickly,” said Democratic state Rep. Paul Tuss, who added the state funding to an infrastructure bill passed this spring.
If the total were divided evenly among the approximately 590 schools that need to meet the state’s new lead testing rules, each school would receive less than $8,000 from the state to test and upgrade its faucets, pipes and water fountains. The state already knows that 110 schools have had at least one water fixture with lead levels of 15 parts per billion or higher, three times the level that requires action under Montana rules.
Most schools with lead levels over the state limit could address their “exceedances” with the state money, according to state Department of Environmental Quality spokesperson Moira Davin. “Our plan is to address as many schools as possible with this funding,” she said.
But part of the challenge for Montana is that it doesn’t yet know how extensive a problem its schools have. More than a fifth of the state’s schools facing the new rules — 129 facilities — hadn’t completed any sampling as of Aug. 3, said Greg Montgomery, the director of the department’s Lead in Schools program. And replacing a single school’s pipes can cost hundreds of thousands of dollars.
“We are not talking about solving the whole problem here,” said Levin, who worked on lead exposure during her nearly 40 years at the U.S. Environmental Protection Agency.
Lead is particularly harmful to children and can lead to brain and nervous system damage and slowed development and growth. It typically gets into drinking water in schools through piping or fixtures. A 2020 state rule requires schools to test water supplies every three years. If lead concentrations surpass 5 parts per billion, fixtures must be addressed — and shut off if higher than 15 ppb.
Jessica Reyes, an economics professor at Amherst College, said prioritizing fountains or pipes with high lead levels after a “first draw” test could help a lot. The test measures lead in water the first time a faucet is turned on for the day, after the water’s been sitting in a pipe all night. That sample provides the best data to pinpoint the greatest risks, she said.
Running all faucets for a few minutes before kids get to school is quite protective for kids, Reyes added, because the quantity of lead diminishes as the water runs. But Reyes likes to imagine a kindergartner who gets to school early for free breakfast and drinks from a water fountain before anyone in the building clears the pipes.
“Everything kids need to grow — lead is the opposite of those,” Reyes said.
Montana officials will decide how to distribute the money from the legislature, reimbursing schools for costs such as installing new faucets, water filters, plumbing and water bottle filling stations. The federal grant, meanwhile, will be used for covering costs related to testing, Montgomery said.
Schools will have to participate in the state’s Lead in Schools program by sampling their drinking water to get any of the state funding, he said, and they won’t be able to use the money on projects completed before the state bill was signed into law.
Montgomery said the amount available to schools would depend on whether they have any fixtures over the “action level,” or fixtures with lead concentrations over 5 ppb. Funding will be prioritized on a first-come, first-served basis, he said.
Even if a school doesn’t have high samples of lead in its test results, Montgomery said, it could seek money to install water bottle filling stations with filters. Schools could also use the money for larger projects such as replacing piping, but, Montgomery said, the state will set a limit on how much each school can get. And, he said, it’s unlikely the money will be able to cover something like a $100,000 pipe replacement project.
The goal is to make money available to all schools, regardless of size, and ensure a couple of schools aren’t “gobbling” the entire amount, Montgomery said. That means schools with extensive issues will likely need to pick which areas to fix.
“We want to make sure the small schools have equal footing as the large schools,” Montgomery said.
Many Montana schools have already launched remediation projects after receiving high lead results.
One sink at Skyview High School in Billings had one of the highest levels of lead detected in schools across the state. Scott Reiter, the executive director of facilities for Billings Public Schools, said the sink was in a control room in the auditorium and people rarely used it. After the results came in, the fixture was removed to make the sink unusable.
On a larger scale, he said, all cold-water piping for drinking and sinks was replaced at Rimrock Learning Center in Billings last summer. Reiter said the school had been remodeled and all fixtures replaced about five years ago, so when lead was detected all over the school, it was clear it wasn’t just one fixture.
“We knew that it had to be in the lines,” Reiter said.
Reiter said the school district used leftover money from a 2013 elementary school district bond to replace Rimrock’s pipes, which he estimated cost $100,000.
While Reiter said he was disappointed costs from the Rimrock pipe replacements and other projects that have already happened couldn’t be reimbursed retroactively, he welcomed the state’s additional funding. “Any help to the schools for something like this is great,” he said.
The Great Falls Public Schools district also exemplifies how extensive and expensive such work can be. The district used $19,511 from an earlier $40,000 state allocation for drinking fountains, water bottle fillers and filters across schools in the district, said Brian Patrick, its director of business services and operations. He said the district also got 783 tests covered by the state, each costing $25.
His district used a bond passed in 2017 to fund a pipe replacement at Lewis and Clark Elementary School, where 23 tests came in at 5 ppb or higher. The pipes were replaced last summer, Patrick said, costing $411,252.
“It doesn’t get fixed in one fell swoop,” Patrick said.
This article was produced by KFF Health News, a national newsroom that produces in-depth journalism about health issues and is one of the core operating programs at KFF. It has been published with permission.
。 截至2026年4月30日，共5517家上市公司披露了2025年年度财务报告，其中主板3201家、创业板1397家、科创板608家、北交所311家。按期披露年度财务报告的上市公司中，214家被出具非标准审计意见，其中被出具带强调事项段或持续经营事项段的无保留意见109家，保留意见87家，无法表示意见18家。
三 | 中国证监会组织专门力量抽样审阅了上市公司2025年年度财务报告，在此基础上形成了《报告》。总体而言，上市公司能够较好地理解并执行企业会计准则和财务信息披露规则，但仍有部分上市公司在收入、金融工具、长期股权投资与企业合并、资产减值、研发支出等方面，存在会计处理或财务信息披露错误。 针对上述问题，中国证监会下一步将重点推进以下工作：一是深入贯彻落实党中央、国务院各项决策部署，不断完善上市公司财务信息披露监管工作机制，持续提升监管效能。二是持续跟进上市公司财务报告审阅发现的各类问题，依法依规做好后续监管处理。三是围绕监管工作发现的重点共性问题，强化监管协调，统一监管口径。四是针对市场热点难点会计实务问题加强实践指导，不断增强资本市场执行企业会计准则与财务信息披露规则的一致性、有效性。 中国证监会表示，上市公司和会计师事务所等中介机构应高度重视会计监管报告揭示的问题，认真纠正财务报告中存在的错误，及时掌握并正确执行企业会计准则和财务信息披露规则，扎实做好财务报告信息披露工作，不断提升会计信息披露质量，共同推动资本市场高质量发展。版权申明：凡注有“”或电头为“”的稿件，均为独家版权所有，未经许可不得转载或镜像；授权转载必须注明来源为“”，并保留“”的电头。 。
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