Essentials of Budgeting & Forecasting - January 2026
Includes a Live In-Person Event on 01/27/2026 at 8:00 AM (EST)
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.
This course provides you with a comprehensive overview of 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 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 (CPIM Pending)
Katie Johnson, OASBO
Jennifer Bruns, St Henry Consolidated Local Schools
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 Pending)
Meghan Sullivan-Homsher, 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 Pending)
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 Pending)
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 Pending)
Kristine Blind, K-12 Business Consulting, Inc.
Becky Jenkins, K-12 Business Consulting, Inc.
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 Pending)
Kristine Blind, K-12 Business Consulting, Inc.
Becky Jenkins, K-12 Business Consulting, Inc.
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 Pending)
Adam Zink, 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)
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)
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 9 (CPIM Pending)
Cajon Keeton, Benton-Carroll-Salem Local Schools
Jeff Dornbusch, Port Clinton City 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)
2:15 p.m.
Break
2:30 p.m.
Module 10: Appropriations & Budgeting (CPIM Pending)
Jennifer Bruns, St Henry Consolidated Local Schools
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)
3:30 p.m.
Adjourn
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
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
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.
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
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
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
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
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.
Cajon Keeton
Treasurer/CFO, Benton Carroll Salem Local SD
Cajon Keeton is the Treasurer for the Benton-Carroll-Salem School District in Northwest Ohio. 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.
Mr. Keeton holds a B.A. in Education (Bowling Green State University) and a M.A. in Educational Administration (Tiffin University).
Jeff Dornbusch
Treasurer/CFO, Port Clinton City Schools
Jeff Dornbusch is the Treasurer for the Port Clinton City School District in Northwest Ohio. 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.
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.