Bootcamp 2022: Essentials of School Funding & Finance

  • Registration Closed

Date: 07.15.2022 and 07.18.2022 (Friday/Monday)
Location: OASBO Conference Center, 98 Commerce Park Drive, Westerville, OH 43082; and Online
Cost: Member $200 | Non-Member $400

A course for those seeking their treasurer’s license through OASBO’s, ODE Approved Pathway 3, or for all types of business officials. This course provides comprehensive content in the areas of local taxation - including the complexities of tax abatements, the components of state funding, the details of issuing debt, the mechanics of financial reporting, ethics and the fiscal officers' responsibilities, grant accounting and management, EMIS requirements, tuition and student-related costs to recapture, preparing for and responding to audits.

In person attendees will receive a hard copy of the manuals, and virtual attendees will receive digital copies. 

If you are also interested in college credit for this course, click here to register with Ashland and notify Katie Johnson at katie@oasbo-ohio.org that you are pursuing Ashland credit. You must register with OASBO and Ashland to receive credit from both.

AGENDA
 
Day 1 
 
8:25 a.m.
Class Instruction and Introductions
 
8:30 a.m.
Module 1-2: Local Taxation - Property Taxes and Millage Rates  (CPIM Approved)
Property Values, Levies, Rates and Reduction Factors, Income Tax, and Debt Limitations
Meghan Sullivan-Homsher, Consultant, Frontline Education 
 
10:00 a.m.
Break 
 
10:10 a.m. 
Module 3: Impacts on Local Tax Revenue (CPIM Approved)
Board of Revisions, Abatements, TIFs, Enterprise Zones (EZs), CRAs, and Other Development Incentives
Adam Seeley, Associate, Bricker & Eckler LLP 
 
11:25 a.m.
Lunch
 
12:10 p.m. 
Module 4-5: Debt Issuance (CPIM Approved)
Role of the Professional, Steps in the Process, Types of Issuances, Disclosures, Ratings
Heather Vlasuk, Squire Patton Boggs
Andrew Laskey, RBC Capital Markets
Marvin Founds, Baker Tilly
 
1:40 p.m.
Break 
 
1:50 p.m. 
Module 6: State Funding 
Biennial Process, Foundation Formula, Guarantees, Components of Formula, Categorical Aid
Aaron Rausch, ODE
 
2:50 p.m.
Break
 
3:00 p.m.
Module 6: Equity and Adequacy - What’s it all about?
Mike Sobul, Senior Analytics Advisor, Frontline Education
 
4:00 p.m. 
Adjourn
 
 
Day 2 
 
8:30 a.m.
Module 7: EMIS  (CPIM Approved)
Why data counts, compiling, validating, reporting, certifying district data
Penny Rucker, Treasurer/CFO, Beavercreek City Schools

9:30 a.m.  
Break
 
9:40 a.m. 
Module 8: Why Kids Count
Tuition, Excess Costs, SF6, SF14, Catastrophic Costs, and More
Debbie Caudle, Budget and School Funding, ODE
 
10:25 a.m.
Break
 
10:35 a.m.
Chapter 9: Grant Accounting & Management  (CPIM Approved)
State/Federal Grants, Local Share, Supplant, Supplement, Maintenance of Effort, Indirect
Costs, PCRs, FERs
Brian Jones, Executive Director, Office of Grants Administration, ODE
 
12:05 p.m. 
Lunch
 
12:50 p.m.  
Module 10: Financial Reporting (CPIM Approved)
Requirements, Deadlines, CAFRs, Board and Community Reports, Financial Transparency
Jack Webb, Treasurer, Gallia County Local Schools
 
1:50 p.m.
Break
 
2:00 p.m.
Module 10: Annual Audits  (CPIM Approved)
Jim Rader, Auditor State’s Office
 
3:00 p.m.
Evaluations and Adjourn

Meghan Sullivan Homsher

Senior Analytics Advisor, Frontline Education

Meghan Sullivan-Homsher joined Frontline Education on Feb. 1, 2022. She was previously with the Ohio Department of Taxation and has been a great resource to Ohio schools.  Meghan had been with the Tax Analysis Division of ODT since 2005.  Her responsibilities have included providing analysis of proposed legislation and contributing to department publications.  Meghan’s specific areas of interest include property tax, school district income tax, and state/local revenue sharing. 

Adam Seeley

Associate, Bricker & Eckler LLP

Adam Seeley is a public finance attorney. His practice focuses on economic development and local government counseling, as well as administrative, environmental and energy law. Adam’s experience covers TIF, CRA, enterprise zone administration, appraisal, real estate transactions, contract negotiation and drafting, civil litigation, and administrative compliance.

Prior to joining Bricker, Adam served as in-house staff counsel for the Franklin County Auditor’s Office, Real Estate Division. He has also worked as a policy and legal aide for the Public Utilities Commission of Ohio (PUCO) and in private practice representing clients facing consumer protection matters.

Heather Vlasuk

Attorney, Squire Patton Boggs

Heather has a wide range of experience in public law, advising municipalities, townships, counties and other political subdivisions on a wide variety of matters, including economic development, real estate and land use. Heather’s experience includes facilitating eminent domain and special assessments proceedings on behalf of public entities. Heather has also successfully represented public entities in legal actions before state and federal courts, including actions under 42 USC 1983, as well as in administrative proceedings before regulatory agencies such as the Ohio Liquor Commission and Ohio Public Utilities Commission. 

Immediately prior to joining Squire Patton Boggs, Heather served as general counsel to a captive insurance enterprise, which included segregated account facilities and 831(b) captive management.

Andrew Laskey

Vice President, Public Finance, RBC Capital Markets

Mr. Laskey is a Director in the Cincinnati, Ohio Municipal Finance office of RBC Capital Markets.  

Mr. Laskey has worked at RBC Capital Markets since July of 2006.  Andrew has worked with hundreds of local governmental entities throughout Ohio on debt offerings including school districts, cities, counties, townships as well as the State of Ohio.  Additionally, Andrew has presented at numerous conferences on a variety of topics related to municipal bond issues and the bond underwriting process.

Andrew currently serves on the Board of Trustees for the Ohio Municipal Advisory Council, a repository of statistical information relating to Ohio municipal issuers and their securities.  Mr. Laskey formerly served on the Board of Trustees for Clovernook Center for the Blind in Cincinnati.

Mr. Laskey attended the University of Cincinnati and graduated Magna Cum Laude from the Honors-PLUS business program.  Mr. Laskey is a Registered Securities Representative, registered with the NASD and SEC 

Marvin Founds

Director of Education Finance, Baker Tilly Municipal Advisors, LLC

Baker Tilly Municipal Advisors, LLC

Marvin Founds is a director and municipal advisor with Baker Tilly Municipal Advisors, LLC. He has been an education finance professional for over 30 years, serving as treasurer/CFO for various school districts in Ohio and later as managing director for a large Midwest capital markets investment banking firm serving assorted education and traditional local government clients.

Through his longtime involvement in the field, Marvin has developed a statewide reputation for his range of knowledge in school finance. He has been a speaker and panelist at many conferences and workshops on topics related to public finance, capital planning, school district revenue and expenditure forecasting, millage studies and bond issuances. 

Marvin earned a Bachelor of Science Degree in Business Administration with a Finance concentration from The Ohio State University, and has two Master’s Degrees from Ashland University - Business Administration and Education.

Aaron Rausch

Chief of Budget and School Funding, Department of Education & Workforce

Aaron Rausch is the Chief of Budget and School Funding at the Department of Education & Workforce (previously Ohio Department of Education), where he manages an agency budget of more than $17 billion and administers the state’s school funding program. In 2019, Aaron received the Dick Maxwell School Finance Award from the Buckeye Association of School Administrators. Prior to joining ODE in 2014, Aaron worked for the Ohio Office of Budget and Management as a budget analyst in the education section. Aaron started his career in state government as a performance auditor, focusing on school district performance audits at the Ohio Auditor of State's Office. Active in his community, Aaron serves as an advisory board member on the Columbus and Central Ohio Children’s Chorus Foundation, sings with the Choral Union at Capital University, and rides in Pelotonia every year. 

Mike Sobul

Senior Analytic Advisor, Frontline Education, and Retired Treasurer

Mike Sobul is a Senior Analytics Advisor with Frontline Education (formerly Forecast5 Analytics), a national company with over 2,000 clients that provides public sector business intelligence software, consulting, and support services to school districts, higher education institutions and local governments. 

Prior to joining Forecast5, Mike was the CFO/Treasurer of the Granville schools from November 2011 through May 2019 and a consultant with Public Finance Resources from April 2012 until its merger with Forecast5 in May of 2019. 

Mike served as the Section Chief for Forecasting and Special Projects at the Tax Analysis Division of the Ohio Department of Taxation.  He was with the Department of Taxation from December 1986 until his retirement in July 2011.

Prior to joining the Department of Taxation, Mike served for two and one-half years as research associate at the Urban Center at Cleveland State University and two years as a budget analyst for the city of Cleveland. 

Over the past 30 years, Mike has contributed to school funding reform efforts in the Voinovich, Taft, and Strickland administrations.  He also has worked closely with the Cupp-Patterson workgroup since its inception in November 2017.

Mike received his B.A. from Wittenberg University and his Masters of Public Policy from the University of Michigan.  

Penny Rucker

Treasurer/CFO, Beavercreek City Schools

Penny Rucker is a Treasurer/CFO who works with school districts to help them achieve financial success.

Penny believes that her work is more than working with numbers, she knows it has been vital to understand the systems that produce the flow of the dollars and she has been focused on leadership to impact the effectiveness of those dollars.

Penny has worked for many different types of districts – large, small, urban, rural, rich and poor.  She used to do consulting when she was raising her family which allowed her to explore diverse school cultures.  During the recession she worked at the largest urban school district in Ohio and currently she works at Beavercreek City Schools. 

Penny is experienced in leadership and communications with financial systems.  She is interested in making an impact to improve financial stability in schools along with financial transparency.  She speaks, mentors, trains and motivates younger professionals to explore schools and help others achieve.

Penny attended The Ohio State University and Franklin University in Columbus, Ohio to earn her Bachelors of Science in Accounting.  She also attended Ashland University in Columbus, Ohio to achieve her Master’s in Education School Treasury.

Deborah Caudle

ODE Area Coordinator, Department of Education & Workforce

Debbie is a Cincinnati native and graduate of Sycamore High School and the University of Cincinnati. She has 10 years as Field Auditor for the Ohio Auditor of State in the Southeast Region, 2 years as Assistant Treasurer and Payroll Clerk for Symmes Valley, 3 years as Federal Grants Manager and Financial Aid Administrator for Collins Career Center, 5 years Auditor in Charge for Plattenburg and Associates, 8 years Treasurer Milford Exempted Village Schools and 3 years as Area Coordinator for the Department of Education & Workforce (previously Ohio Department of Education).

Brian Jones

CFO, Office of Fiscal, Ohio Department of Education & Workforce

Brian currently serves as the Chief Financial Officer (CFO) of the Ohio Department of Education and Workforce. Brian has a quarter century of senior leadership experience in Ohio’s state education agency guiding its fiscal and grant responsibilities.

Leading Ohio’s education agency team on grant and fiscal mandates for nearly two decades, Brian guides a large team with a multi-billion dollar portfolio of fiscal oversight mandates. Those mandates encompass federal financial compliance, internal control structure, risk assessment and subrecipient monitoring for the agency.

Prior to joining the state education agency, Brian served as an Audit Supervisor with both the Auditor of State (AoS) and the Ohio Department of Development.  During his tenure with the AoS, he led the agency’s auditing responsibilities of the Department Human Services at both the state and county levels.  While with the Department of Development, he was responsible for financial/programmatic compliance audits and technical assistance to numerous cities, counties and not-for-profits.

Brian is seen as a national leader in education fiscal policy, and he has presented at both state and national level conferences on both fiscal management and auditing in the education environment. 

Jack Webb

Treasurer, Gallia County Local SD

Jack Webb worked for 16 years with the Auditor of State, Local Government Services, 8 years at Symmes Valley LSD and is currently the treasurer at Gallia County LSD.

Jim Rader

Assistant Chief Auditor, Office of Ohio Auditor of State

James Rader is an Assistant Chief Auditor with the Ohio Auditor of State’s Central Region.  He has a bachelor’s degree in Accounting from Ashland University and has been with the State Auditor’s Office since 2000.  He currently is one of three chiefs that oversee the 15 counties in Central Ohio covered by the Central Region. 

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How to Add each session to your Google Calendar
The Add to Calendar button in each component will only download an .ics file for Microsoft Outlook calendars. Click the Instructions button for steps.
Module 1-2: Local Taxation - Property Taxes and Millage Rates (Property Values, Levies, Rates and Reduction Factors, Income Tax and Debt Limitations)
07/15/2022 at 8:30 AM (EDT)  |  Recorded On: 07/18/2022
07/15/2022 at 8:30 AM (EDT)  |  Recorded On: 07/18/2022 Meeting ID: 886 7498 3036 Passcode: 472990
CPIM - Module 1-2
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
Module 3: Impacts on Local Tax Revenue (Board of Revisions, Abatements, TIFs, Enterprise Zones (EZs), CRAs and Other Development Incentives)
07/15/2022 at 10:10 AM (EDT)  |  Recorded On: 07/18/2022
07/15/2022 at 10:10 AM (EDT)  |  Recorded On: 07/18/2022 Meeting ID: 832 2565 6944 Passcode: 418463
CPIM - Module 3
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
Module 4-5: Debt Issuance (Role of the Professional, Steps in the Process, Types of Issuances, Disclosures, Ratings)
07/15/2022 at 12:10 PM (EDT)  |  Recorded On: 07/18/2022
07/15/2022 at 12:10 PM (EDT)  |  Recorded On: 07/18/2022 Meeting ID: 815 8206 4264 Passcode: 329621
CPIM - Module 4-5
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
Module 6: State Funding (Biennial Process, Foundation Formula, Guarantees, Components of Formula, Categorical Aid)
07/15/2022 at 1:50 PM (EDT)  |  Recorded On: 07/18/2022
07/15/2022 at 1:50 PM (EDT)  |  Recorded On: 07/18/2022 Meeting ID: 838 6881 2047 Passcode: 447058
Module 6: Equity and Adequacy - What’s it all about?
07/15/2022 at 3:00 PM (EDT)  |  Recorded On: 07/18/2022
07/15/2022 at 3:00 PM (EDT)  |  Recorded On: 07/18/2022 Meeting ID: 841 8178 5695 Passcode: 370339
Module 7: EMIS (Why Data counts, compiling, validating, reporting, certifying district data)
07/18/2022 at 8:30 AM (EDT)  |  Recorded On: 07/19/2022
07/18/2022 at 8:30 AM (EDT)  |  Recorded On: 07/19/2022 Meeting ID: 899 5576 0922 Passcode: 817601
CPIM - Module 7
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
Module 8: Why Kids Count (Tuition, Excess Costs, SF6, SF14, Catastrophic Costs and More)
07/18/2022 at 9:40 AM (EDT)  |  Recorded On: 07/19/2022
07/18/2022 at 9:40 AM (EDT)  |  Recorded On: 07/19/2022 Meeting ID: 873 8281 3902 Passcode: 682526
Module 9: Grant Accounting & Management (State/Federal Grants, Local Share, Supplant, Supplement, Maintenance of Effort, Indirect Costs, PCRs, FERs)
07/18/2022 at 10:35 AM (EDT)  |  Recorded On: 07/19/2022
07/18/2022 at 10:35 AM (EDT)  |  Recorded On: 07/19/2022 Meeting ID: 890 1805 0931 Passcode: 886971
CPIM - Module 9
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Module 10: Financial Reporting - Requirements, Deadlines, CAFRs, Board and Community Reports, Financial Transparency
07/18/2022 at 12:50 PM (EDT)  |  Recorded On: 07/19/2022
07/18/2022 at 12:50 PM (EDT)  |  Recorded On: 07/19/2022 Meeting ID: 827 5001 0242 Passcode: 436105
CPIM - Module 10: Financial Reporting
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Module 10: Annual Audits
07/18/2022 at 2:00 PM (EDT)  |  Recorded On: 07/19/2022
07/18/2022 at 2:00 PM (EDT)  |  Recorded On: 07/19/2022 Meeting ID: 820 3814 4029 Passcode: 688788
CPIM - Module 10: Annual Audits
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Course Survey
7 Questions
Contact Hour
11.50 Contact hour credits  |  No certificate available
11.50 Contact hour credits  |  No certificate available