
Essentials of Budgeting & Forecasting 2022-2023
Recorded On: 03/09/2023
Date: 03.08-09.2023
Location: OASBO Conference Center | 98 Commerce Park Drive, Westerville, OH 43082 | or Virtual via Zoom
Cost: Member - $200 | Non-Member - $400
A course for those seeking their treasurer’s license through OASBO’s, ODE Approved Pathway 3, or currently licensed CFO/Treasurers wanting a refresher in budgeting and forecasting. The course provides comprehensive content in the following areas: budget development, revenue and expenditure cash flow, forecasting and forecasting assumptions, and content on the ASBO International’s Meritorious Budget Award Program.
If you are also interested in college credit for this course, click here to register with Ashland and then 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
8:00 a.m.
Registration, Class Instructions and Introductions
8:15 a.m.
Module 1: Appropriations & Budgeting (CPIM Approved)
Ryan Pendleton, Executive Director, North Coast Shared Services Alliance
9:15 a.m.
Break
9:30 a.m.
Module 2: Introduction to Forecasting; and Module 3 - Enrollment Projections (CPIM Approved)
Becky Jenkins, Treasurer/CFO, New Albany-Plain Local Schools, and OASBO Past President
Kristine Blind, CFO/Treasurer, London City Schools
10:30 a.m.
Break
10:45 a.m.
Module 4.1: Forecasting Revenues - Local Property and Income Taxes (CPIM Approved)
Meghan Sullivan-Homsher, Consultant, Frontline Education
Stacy Overly, Senior Analytics Advisor, Frontline Education, and Retired Treasurer
12:00 p.m.
Lunch
12:45 p.m.
Module 4.2: Forecasting Revenue - Calculating & Projecting the Components of State Aid (CPIM Approved)
Chris Mohr, K-12 Business Consulting, Inc.; OASBO Past President, and Retired Treasurer
2:00 p.m.
Break
2:15 p.m.
Module 4.3: Revenue Forecast - Other Major Revenues (Medicaid Reimbursement; Excess Cost; Tuition; Catastrophic Aid, Etc.) (CPIM Approved)
Ryan Ghizzoni, Consultant, Frontline Education; and OASBO Past President
3:15 p.m.
Adjourn
DAY 2
8:30 a.m.
Module 5.1: Forecasting Expenditures - Salaries and Wages (CPIM Approved)
Ryan Ghizzoni, Consultant, Frontline Education; and OASBO Past President
Module 5.2: Forecasting Expenditures - Retirement and Insurance Benefits (CPIM Approved)
Ryan Ghizzoni, Consultant, Frontline Education; and OASBO Past President
10:00 a.m.
Break
10:15 a.m.
Module 5.3: Forecasting Expenditures - Other Expenditures (CPIM Approved)
David Varda, CFO/Treasurer, ESC of Central Ohio
11:00 a.m.
Break
11:15 a.m.
Module 5.3: Multi-Year Projections and Planning for Capital Outlay, Textbooks, Buses, and Other Major Items (CPIM Approved)
Ryan Ghizzoni, Consultant, Frontline Education; and OASBO Past President
12:15 p.m.
Lunch
1:00 p.m.
Module 6: Cash Flow, Fiscal Caution, Watch and Emergency (CPIM Approved)
Chris Mohr, K-12 Business Consulting, Inc.; OASBO Past President, and Retired Treasurer
2:00 p.m.
Break
2:15 p.m.
Module 7: Analytics (CPIM Approved)
Cajon Keeton, Treasurer/CFO, Benton-Carroll-Salem Local Schools
Jeff Dornbusch, Treasurer, Port Clinton City Schools
3:15 p.m.
Course Review
3:30 p.m.
Adjourn

Ryan Pendleton
Executive Director, North Coast Shared Service Alliance (NCSSA)
Ryan Pendleton is the Executive Director of the NorthCoast Shared Services Alliance where he coordinates financial and operationssupport for northeast Ohio school districts through the Educational ServiceCenters of Northeast Ohio, Medina, and Lorain Counties.
Ryan is very active in state and federal issuesconcerning education and the potential impact on the students of Ohio. He is amember of the Fair School Funding WorkGroup, co-chairing both the Base Cost andAnalysis and Support Groups. As an inaugural member of the WorkGroup,Ryan made significant contributions to creating and advocating for Ohio’s newstate funding formula. His efforts contributed to the Fair School FundingFormula being included in the 2022-2023 Biennium Budget.
Ryan is a Leadership Akron Class 32 graduate anddedicated to serving the community, in particular the students acrossOhio. Prior to working at North Coast Shared Service Alliance, Ryan wasthe CFO/Treasurer of Akron Public and Barberton City Schools and workedpreviously as a financial advisor.
Ryan earned a BA in Business Administration from MaloneCollege and an MBA from Cleveland State University.

Rebecca Jenkins
Treasurer/CFO, New Albany-Plain Local Schools
Becky started her career as the assistant treasurer for her Alma Mater, Martins Ferry City Schools. After 12 years, she accepted the treasurer/CFO position for the Wellsville Local School District. Her love of the Central Ohio area found her accepting the assistant treasurer position at the fastest growing school district in the state of Ohio - Olentangy Local Schools. After a year and a half she was promoted to the Treasurer/CFO role. The district grew over twice its size to over 16,000 students under her financial leadership. After nine years with Olentangy Schools, she was recruited by the New Albany-Plain Local Schools and has been with this district for ten+ years. Becky has had the fortune of leading districts considered both wealthy and poor which gives her a unique perspective on the various challenges diverse districts face.
During these career transitions, Becky also helped lead OASBO. She held the offices of Board Southeast Region Director, Vice-President, President Elect, President and Immediate Past President. Through the years she has served on numerous committees and continues to serve on the Legislative Committee as well as many focus committees. Becky is also asked to speak on a variety of topics not only for OASBO seminars but other state organizations as well.

Kristine Blind
Treasurer/CFO, London City Schools
Kristine Blind is the CFO/Treasurer for the London City School District in Madison County. She previously held this position from August 2011 through August 2017 before leaving for the same position with Gahanna-Jefferson Local Schools.
Kristine has been involved in school finance since 1996, beginning as a support staff member in Washington County. She has held several positions throughout her career before becoming a Treasurer in 2009. As a long-time OASBO member, Kristine has participated in numerous committees and serves as a seminar director, mentor as well as frequent presenter.

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.

Stacy Overly
Senior Analytics Advisor, Frontline Education
StacyOverly provides direct financial services to clients. He has over 20 years ofexperience serving as school district treasurer, including 15 plus years ofdeveloping financial forecasting tools, and providing instruction and trainingopportunities attended and used by over two hundred of Ohio’s public schooltreasurers. Stacy works with clients to analyze trends and review localeconomic data to help determine a long-term operating strategy for theorganization. He holds his Master of Business Administration and hisBachelor of Business Administration in Finance from Ohio University.

Chris Mohr
OASBO Past President and Retired Treasurer, K12 Business Consulting
Chris has over 38 years of proven successful governmental finance and management experience and is a licensed school treasurer, business manager, and holds an Ohio Health, Life and Variable Annuity license. He began his career at the Ohio Auditor of State's Office as an examiner and field audit supervisor leaving that position to become Treasurer/CFO and Executive Director of Business Affairs of public school system in 1984. He has served district from $30 million to $200 million in budget and has managed both CFO and Director of Business Affairs simultaneously in Dublin and Springfield CSD. Chris has received many awards during his career including Ohio School Treasurer of the Year, Ohio School Business Manager of the Year and the Virginia Ramsay Award for Distinguished Service to the profession. He brings considerable expertise to school clients in five year forecast assistance in areas of modeling, projecting and presentation; levy analysis; school comparison studies; efficiency reviews; budget preparation and monthly financial report preparation; superintendent and treasurer executive recruiting; mentoring for school business officials, and strategic planning.
Chris earned a MBA majoring in finance and administration, along with a BS in accounting from Miami University of Ohio, and an AS in business administration from Edison State College. He also holds a designation of Registered School Business Administrator and holds the Ohio Financial Accountability Certificate issued by the auditor of state's office.

Ryan Ghizzoni
Consultant, OASBO Past President
Frontline Education
Ryan began his career with the Auditor of State’s Office and has served as a school district treasurer for the 16 years. He currently is a Senior Analytical Advisor for Frontline Education (formerly Forecast 5).
During his career, he has also served as Treasurer/CFO of the Stow Munroe Falls City School District, the Lorain City School District, the Fairview Park City School District, Berea City School District and Austintown Local School District. He has been the recipient of 9 Association of School Business Officials International Meritorious Budget Awards (ASBO) and was the recipient of the Ohio Association of School Business Officials 2011 Outstanding Treasurer of the Year Award. He is a past President of the Ohio Association of School Business Officials, previously chaired the ASBO Meritorious Budget Award Advisory Committee and has served on numerous local, state and national committees. Ryan holds a Bachelor of Business Administration from the Youngstown State University and is a Certified Administrator of School Finance and Operations.

David Varda
CFO/Treasurer, ESC of Central Ohio
David Varda currently serves as Chief Financial Officer (CFO)/Treasurer at the ESC of Central Ohio where he began in February 2018. He also served as the CFO for META Solutions from July 2016 through September 2019, with the last 18 months under an agreement between the two entities. During fiscal year 2017, he served as the interim CFO/Treasurer at Licking Heights Local School District. David previously served as the executive director of the Ohio Association of School Business Officials (OASBO) from 2006 to 2016.
Prior to his time at OASBO, David served as the chief deputy auditor for the Ohio Auditor of State where he managed the Audit Division and advised the management team on all aspects of operations. He also served on the Blue Ribbon Commission on Financing Student Success formed by Governor Bob Taft and worked as associate superintendent of the Center for School Finance and Accountability at the Ohio Department of Education, participating in development of the State Board of Education’s school funding proposal in response to the DeRolph Ohio Supreme Court decision. Prior to state service, he worked for nearly 18 years as treasurer of Upper Arlington City School District, as well as mayor and council president for the City of Upper Arlington for five years.

Cajon Keeton
Treasurer/CFO, Benton Carroll Salem Local Schools
Cajon Keeton is the Treasurer for the Benton-Carroll-Salem School District in Northwest Ohio and is the current Vice-President of the OASBO Board. Prior to becoming a Treasurer Cajon spent 5 years in the classroom as a business and technology teacher. He has a passion for school finance, as well as teaching and learning.

Jeff Dornbusch
Treasurer/CFO, Port Clinton City Schools
Jeff Dornbusch is the Treasurer for the Port Clinton City School District in Northwest Ohio and is the current Chairmen of the OASBO Ed Finance Committee. He also serves on his local school board as well as a member of the board of directors for his local community hospital.
Prior to becoming a Treasurer Jeff spent 15 years in the private sector as a corporate controller. He also has a business education teacher license and holds a Master’s degree in Educational Administration.
Jeff also runs Golden Gate Financial Services, LLC which provide financial consultations to public schools in Ohio.
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