Essentials of Budgeting & Forecasting - January 2026

Date: 01/27-28/2026

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.

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.

If you are also interested in college credit for this course, please 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

9:00 a.m.
Module 1: Introduction to Forecasting & Fiscal Caution, Watch, Emergency

10:15 a.m.
Break

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

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)

11:30 a.m.
Lunch

12:15 p.m.
Module 3: Enrollment Projections (CPIM Pending)

1:45 p.m.
Break

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

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: Revenue Forecast - Other Major Revenues (Medicaid Reimbursement; Excess Cost; Tuition; Catastrophic Aid, Etc.)

4:15 p.m.
Adjourn

Day 2

8:00 a.m.
Module 6: Forecasting Expenditures - Salaries and Wages; and Module 7: Forecasting Expenditures - Retirement and Insurance Benefits (CPIM Pending)

Standards: 1.3(c), 1.3(d), 1.4(a), 1.4(b), 1.6(d), 2.1(a-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 Pending)

Standards: 1.1(a), 1.1b), 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 Pending)

12:30 p.m.
Lunch

1:15 p.m.
Module 9: Appropriations & Budgeting (CPIM Pending)

Standards: 1.1-1.6; 2.1-2.4; 4.1-4.3; 5.3

2:15 p.m.
Break

2:30 p.m.
Module 10: Forecasting & Data-Driven Presentations (CPIM Pending)

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

3:30 p.m.
Adjourn