Bootcamp 2022: Essentials of School Funding & Finance

Includes a Live Event on 07/15/2022 at 8:30 AM (EDT)

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
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 
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 
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?
Ryan Pendleton, CFO/Treasurer, Akron Public SD
 
4:00 p.m. 
Adjourn
 
 
Day 2 
 
8:30 a.m.
Module 7: EMIS
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
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 
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
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. 

Tess Tannehill

Senior Associate, Bricker & Eckler

Tess Tannehill is a Senior Associate in Bricker & Eckler’s Public Sector Industry Group. She advises clients on all facets of Ohio’s real property tax valuation and exemption laws, particularly as they apply to school districts, hospitals, and other public entities. She also advises hospitals on resolving patient incapacity issues, including navigating the probate court process for establishing court-appointed guardianships.

For nearly a decade, Tess has represented school districts, hospitals, universities, foundations, and other property owners in hundreds of real property tax valuation and exemption disputes.

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

Andrew Laskey is a Vice President in the Cincinnati, Ohio Municipal Finance office of RBC Capital Markets. He joined RBC Capital Markets in July of 2006, Since that time, 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.

Marvin Founds

Director of Education Finance, Baker Tilly Virchow Krause, 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

Director, Office of Budget and School Funding, Ohio Department of Education

Aaron Rausch is the Director of Budget and School Funding at the Ohio Department of Education (ODE), where he manages an agency budget of more than $13 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. 

Ryan Pendleton

CFO, Akron Public Schools

Ryan Pendleton is the Treasurer/CFO of Akron Public Schools where he oversees a budget of more than $500 million in public funds.  Ryan is dedicated to serving the community, in particular the students of Akron Public Schools.  He is very active in state and federal issues concerning education and the potential impact on the students of Ohio.  Ryan is a Leadership Akron Class 32 graduate and serves as the Legislative Chair and Northeast Region Director for OASBO (Ohio Association of School Business Officials).  Prior to working at Akron Public Schools, Ryan was the Treasurer/CFO of Barberton City Schools for nine years and worked previously as a financial advisor. 

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, Ohio Department of Education

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 Ohio Department of Education.

Brian Jones

Executive Director Office of School Finance, Ohio Department of Education

For the past 18 years of Brian’s 25 years of service, he has spent with the Ohio Department of Education, as the Director of the Office of Grants Administration. The Office of Grants Administration is responsible for managing 80+ federal and state grants totaling $2 billion.  This includes but not limited to reviewing cash requests and final expenditure reports, providing technical assistance, agency-wide risk assessment and subrecipient monitoring.

He is responsible for financial aspect of the department’s the e-grant system, (Comprehensive Continuous Improvement Plan - CCIP).  In addition, his office has developed an online monitoring system (Compliance and Tracking System) which interact with other systems with the department.

Brian is also part of the agency’s leadership team to work with the state and federal audits and monitoring.   

Prior to joining the department, Brian served as an Audit Supervisor with the Auditor of State and the Ohio Department of Development.  During his time with the Auditor of State’s Office, he was in charge 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 Cities, Counties and Non-Profits.

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 1 year at Gallia County LSD as treasurer.

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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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)   |  90 minutes
07/15/2022 at 8:30 AM (EDT)   |  90 minutes Meeting ID: 886 7498 3036 Passcode: 472990
-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)   |  75 minutes
07/15/2022 at 10:10 AM (EDT)   |  75 minutes Meeting ID: 832 2565 6944 Passcode: 418463
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)   |  90 minutes
07/15/2022 at 12:10 PM (EDT)   |  90 minutes Meeting ID: 815 8206 4264 Passcode: 329621
Module 6: State Funding (Biennial Process, Foundation Formula, Guarantees, Components of Formula, Categorical Aid)
07/15/2022 at 1:50 PM (EDT)   |  60 minutes
07/15/2022 at 1:50 PM (EDT)   |  60 minutes 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)   |  60 minutes
07/15/2022 at 3:00 PM (EDT)   |  60 minutes 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)   |  60 minutes
07/18/2022 at 8:30 AM (EDT)   |  60 minutes Meeting ID: 899 5576 0922 Passcode: 817601
Module 8: Why Kids Count (Tuition, Excess Costs, SF6, SF14, Catastrophic Costs and More)
07/18/2022 at 9:40 PM (EDT)   |  45 minutes
07/18/2022 at 9:40 PM (EDT)   |  45 minutes Meeting ID: 873 8281 3902 Passcode: 682526
Chapter 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)   |  85 minutes
07/18/2022 at 10:35 AM (EDT)   |  85 minutes Meeting ID: 890 1805 0931 Passcode: 886971
Module 10: Financial Reporting - Requirements, Deadlines, CAFRs, Board and Community Reports, Financial Transparency
07/18/2022 at 12:50 PM (EDT)   |  60 minutes
07/18/2022 at 12:50 PM (EDT)   |  60 minutes Meeting ID: 827 5001 0242 Passcode: 436105
Module 10: Annual Audits
07/18/2022 at 2:00 PM (EDT)   |  60 minutes
07/18/2022 at 2:00 PM (EDT)   |  60 minutes Meeting ID: 820 3814 4029 Passcode: 688788
Course Survey
7 Questions
Contact Hour
Live Viewing: 11.50 Contact hour credits and no certificate available
Live Viewing: 11.50 Contact hour credits and no certificate available