Essentials of Budgeting & Forecasting 2026-2027

Includes a Live In-Person Event on 07/14/2026 at 8:00 AM (EDT)

Date: 07/14-15/2026

Location: OASBO Conference Center | 98 Commerce Park Drive, Westerville, OH 43082

Fee: $200 (Member) / $400 (Non-Member)

Please Note: Registration for this course is in-person only. *On-demand registration will be available following the course to those not in the Pathway Program.

A course for those seeking their treasurer’s license through OASBO’s, ODEW Approved Pathway 3, or currently licensed Treasurer/CFOs wanting a refresher in budgeting and forecasting. The course provides comprehensive content in the following areas: budget development and budgeting best practices, purpose of five-year forecasts, revenue and expenditure modeling, forecasting assumptions, and ODEW’s role and oversight in the five-year forecast.

*Each presentation is mapped to the Ohio Standards for Business Managers and Treasurers.

If you are also interested in earning college credit for this course through Ashland University, please be sure to complete an Ashland registration here. Once you register, notify Katie Johnson, katie@oasbo-ohio.org that you are pursuing Ashland credit. 

Please Note: You must register with both OASBO and Ashland to receive credit from each.

Day 1

9:00 a.m.
Module 1: Introduction to Forecasting

Katie Johnson, OASBO
Jennifer Bruns, Mercer County ESC

Standards: 1.1(a), 1.1(c), 1.2(b), 1.3(c), 1.3(d), 1.4(b), 1.6(a) 1.6(b), 1.6(c), 2.1(b), 2.1(d), 2.1(e), 2.2(a), 2.2(b), 2.3(a), 2.4(a), 2.4(b), 3.4(a), 4.1(d), 4.2(a), 4.2(b), 4.2(c), 4.3(a), 5.3(a)

10:15 a.m.
Break
 
10:30 a.m. 
Module 2: Forecasting Revenues - Local Share - Property and Income Taxes (CPIM Approved)

Meghan Sullivan-Homsher, Frontline Education
Stacy Overly, Frontline Education
Ryan Ghizzoni, Frontline Education

Standards: 1.1(c), 1.3(c), 1.3(d), 1.4(b), 1.6(a-c), 2.1(b), 2.1(e), 2.2(a), 2.4(a), 2.4(b), 2.5(a), 4.2(a), 4.2(b), 4.3(a), 5.3(a) 

12:00 p.m.
Lunch

12:45 p.m.
Module 3: Enrollment Projections (CPIM Approved)

Ryan Ghizzoni, Frontline Education

Standards: 1.3(b), 1.3(d), 1.4(b), 1.6(a), 1.6(b), 2.1(b), 2.4(b), 3.4(a), 4.1(d), 4.2(b), 4.3(a), 5.3(b)

1:45 p.m.
Break

2:00 p.m.
Module 4: Forecasting Revenue - State Share - Calculating & Projecting the Components of State Aid (CPIM Approved)

Ryan Ghizzoni, Frontline Education

Standards: 1.1(c), 1.3(c), 1.3(d), 1.4(b), 1.6(a-c), 2.1(b), 2.1(e), 2.2(a), 2.4(a), 2.4(b), 2.5(a), 4.2(a), 4.2(b), 4.3(a), 5.3(a)

3:00 p.m. 
Break

3:15 p.m.
Module 5: Forecasting Revenues - Other Revenue (Medicaid Reimbursement; Excess Cost; Tuition; Catastrophic Aid, Etc.)

Ryan Ghizzoni, Frontline Education

Standards: 1.1(c), 1.3(c), 1.3(d), 1.4(b), 1.6(a-c), 2.1(b), 2.1(e), 2.2(a), 2.2(d), 2.4(a), 2.4(b), 2.5(a), 4.2(a), 4.2(b), 4.3(a), 5.3(a)

4:15 p.m.
Adjourn 

 

Day 2

8:00 a.m.
Module 6: Forecasting Expenditures - Salaries and Wages (CPIM Approved

Kristine Blind, London City Schools
Rebecca Jenkins, New Albany-Plain Local Schools

Standards: 1.3(c), 1.3(d), 1.4(a), 1.4(b), 1.6(d), 2.1(a), 2.1(b), 2.1(c), 2.1(d), 2.1(e), 2.2(f), 2.4(a), 2.4(b), 2.5(d), 4.1(a)

9:00 a.m.
Break

9:15 a.m.
Module 7: Forecasting Expenditures - Retirement and Insurance Benefits (CPIM Approved)
 
Kristine Blind, London City Schools
Rebecca Jenkins, New Albany-Plain Local Schools

Standards: 1.3(c), 1.3(d), 1.4(a), 1.4(b), 1.6(d), 2.1(a), 2.1(b), 2.1(c), 2.1(d), 2.1(e), 2.2(f), 2.4(a), 2.4(b), 2.5(d), 3.4(a), 4.1(a)

10:15 a.m.
Break

10:30 a.m.
Module 8: Forecasting Expenditures - Other Expenditures (CPIM Approved

Adam Zink, Lakota Local Schools (Liberty Twp.)

Standards: 1.1(a), 1.1(b), 1.3(c), 1.3(d), 1.4(a), 1.4(b), 1.6(a), 1.6(b), 2.1(a), 2.1(b), 2.1(d), 2.1(e), 2.4(a), 2.4(b), 3.4(a), 4.1(a)

11:15 a.m. 
Break

11:30 a.m.
Module 8: Multi-Year Projections and Planning for Capital Outlay, Textbooks, Buses, and Other Major Items (CPIM Approved

Chris Mohr, K-12 Business Consulting, Inc.

Standards: 1.1(a), 1.1(b), 1.3(c), 1.3(d), 1.4(a), 1.4(b), 1.6(a), 1.6(b), 2.1(a), 2.1(b), 2.1(d), 2.1(e), 2.4(a), 2.4(b), 3.4(a), 4.1(a)

12:30 p.m. 
Lunch

1:15 p.m.
Module 10: Appropriations & Budgeting (CPIM Approved)

Jennifer Bruns, Mercer County ESC
Ryan Pendleton, Shared Services Alliance (SSA)

Standards: 1.2(a), 1.3(c), 1.4(a), 1.6(b), 2.1(d), 2.2(g), 2.3(b), 2.4(b), 2.5(a), 3.1(c), 4.1(d), 4.2(a), 5.3(a)

2:15 p.m.
Break

2:30 p.m.
Module 9: District Financial Forecasting (CPIM Approved

Deb Armbruster, Chardon Local Schools
Mike Hanlon, Chardon Local Schools

Standards: 1.3(d), 1.6(b), 3.4(a), 4.1(a), 4.1(b), 4.1(c), 4.1(d), 4.2(b), 4.3(a), 5.4(d)

3:30 p.m. 
Capstone Project

Jordan Hayes, Columbus City Schools

4:00 p.m.
Adjourn



Katie Johnson, Esq.

Katie Johnson, Esq.

Executive Director, OASBO

Katie Johnson is the Executive Director of the Ohio Association of School Business Officials. Katie is the seventh Executive Director and the first woman to lead the organization since its inception in 1936.

Katie was the Deputy Executive Director for OASBO prior to being named Executive Director. In that role, she served as legislative lead and in-house legal counsel for the association, keeping staff and members abreast of legal and regulatory compliance issues in school business. In addition, she has served as the chief learning officer, developing curriculum to support OASBO’s strategic plan and the Ohio school business profession.

Katie also serves on boards and committees focused on public finance, including serving as a member on the Finance and Appropriations Committee for Columbus City School District, as Treasurer of the Confluence Community Authority, and as past President of the Ohio Chapter of Women in Public Finance.

Katie holds a bachelor's degree in Business Finance from the University of Colorado, a master’s degree in Education from The Ohio State University, and a law degree from The Ohio State University Moritz College of Law.

Jennifer Bruns

Jennifer Bruns

Treasurer/CFO, St Henry Consolidated Local SD

Jennifer Bruns is the Chief Financial Officer of St. Henry Cons. LSD, where she has served since January 2016. Jennifer also serves as the Fiscal & Mentoring Specialist for Mercer County Educational Service Center. Jennifer began her School Finance career as the CFO of Riverside Local School District in Logan County. Prior to becoming a Treasurer/CFO, Jennifer worked for the Ohio Auditor of State. Jennifer has been a member of OASBO since 2012, has been very involved in the West Central Chapter, and currently serves on the OASBO Board of Directors as the Northwest Region Director. Jennifer also serves as the Chair of the OASBO Auditor of State Committee.

Meghan Sullivan Homsher

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

Stacy Overly

Senior Analytics Advisor, Frontline Education

Stacy Overly provides direct financial services to clients. He has over 30 years of experience serving as school district treasurer, including 25 plus years of developing financial forecasting tools, and providing instruction and training opportunities attended and used by over two hundred of Ohio’s public school treasurers. Stacy works with clients to analyze trends and review local economic data to help determine a long-term operating strategy for the organization.  He holds his Master of Business Administration and his Bachelor of Business Administration in Finance from Ohio University.

Ryan Ghizzoni

Ryan Ghizzoni

National Director of Business Analytics, Frontline Education

Ryan Ghizzoni, National Director of Business Analytics, began his career in finance at the Auditor of State’s Office, and served over 15 years as a school district treasurer before switching to the private sector to provide solutions and support on a larger scale.  During his CFO career, he has been the recipient of several ‘Association of School Business Officials’ International Meritorious Budget Awards and was the recipient of the ‘Ohio Association of School Business Officials’ 2011 Outstanding Treasurer of the Year Award. Ryan holds a Bachelor of Business Administration from the Youngstown State University and is a Certified Administrator of School Finance and Operations.


Kristine Blind

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.

Rebecca Jenkins

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. 

Adam Zink

Adam Zink

Treasurer/CFO, Lakota Local SD (Liberty Township)

Adam Zink is currently the Treasurer/CFO at Lakota Local Schools in Butler County. Prior to his current position he served as the Assistant Treasurer at Lakota for six years. Mr. Zink also served as Treasurer/CFO at Hillsboro City Schools, and Ripley Union Lewis Huntington Local School District. He is the past-president of the Ohio Valley OASBO chapter. Adam also works as a Consultant with K-12 Business Consulting assisting treasurers with development of the five-year forecast, negotiation models, and other fiscal reporting.

Chris Mohr

Chris Mohr

K12 Business Consulting, Inc., OASBO Past President and Retired Treasurer

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 Pendleton

Ryan Pendleton

Executive Director, Shared Service Alliance (SSA)

Ryan Pendleton is the Executive Director of the Shared Services Alliance where he coordinates financial and operations support for northeast Ohio school districts through the Educational Service Centers of Northeast Ohio, Medina, and Lorain Counties.

Ryan is very active in state and federal issues concerning education and the potential impact on the students of Ohio. He is a member of the Fair School Funding Work Group, co-chairing both the Base Cost and Analysis and Support Groups.  As an inaugural member of the Work Group, Ryan made significant contributions to creating and advocating for Ohio’s new state funding formula.  His efforts contributed to the Fair School Funding Formula being included in the 2022-2023 Biennium Budget.

Ryan is a Leadership Akron Class 32 graduate and dedicated to serving the community, in particular the students across Ohio. Prior to working at North Coast Shared Service Alliance, Ryan was the CFO/Treasurer of Akron Public and Barberton City Schools and worked previously as a financial advisor.  

Ryan earned a BA in Business Administration from Malone College and an MBA from Cleveland State University.  

Debora Armbruster

Debora Armbruster

Treasurer/CFO, Chardon Local SD

Michael Hanlon

Michael Hanlon

Superintendent, Chardon Local SD

Dr. Hanlon is the Superintendent of the Chardon Local Schools, appointed to the district’s top post in June 2013 and is in his twenty-second year as a school superintendent. He is responsible for all day-to-day operations of the school district serving approximately 2,800 students and manages the district’s estimated $39MM annual operating budget.

Before his appointment in Chardon, he served as Superintendent of the Painesville City Schools for fifteen years, where he was responsible for all day-to-day operations of the school district, as well as long-range planning to enhance student achievement in a diverse student population served in its schools.

Dr. Hanlon received his Ph.D. in Educational Administration from Cleveland State University in 1996, a Master’s Degree in Curriculum and Instruction in 1987 from Cleveland State University, and a Bachelor’s Degree in Elementary Education cum laude in 1983 from Cleveland State University.

His interests include distance running, ice hockey, all forms of outdoor activities, and cooking.

Jordan Hayes

Jordan Hayes

Data Verification Analyst, Columbus City Schools

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Essentials of Budgeting & Forecasting 2026-2027
07/14/2026 at 8:00 AM (EDT)   |  1 day, 8 hours  |  Attendance Required
07/14/2026 at 8:00 AM (EDT)   |  1 day, 8 hours  |  Attendance Required
Course Survey
7 Questions
CPIM Submission Form
By downloading the CPIM Certification of Hours Form, I acknowledge that I have watched the video in it's entirety and am now eligible to submit to TOS for CPIM credit.
By downloading the CPIM Certification of Hours Form, I acknowledge that I have watched the video in it's entirety and am now eligible to submit to TOS for CPIM credit. The Treasurer of State’s office is implemented a new system for submitting for CPIM credits as of August 1, 2024. Please download the interactive PDF and complete all information fields. Once the form is filled out, please send the form directly back to TOS.
Contact Hours
11.50 Contact Hours credits  |  No certificate available
11.50 Contact Hours credits  |  No certificate available