Essentials of School Funding & Finance 2021-2022

Includes a Live Event on 01/19/2022 at 8:25 AM (EST)

Date: 01/19 - 20/2022

Location: OASBO Conference Center, 98 Commerce Park Dr. Westerville, OH 43082; or Online

Fee: Member: $200 / Non-Member: $400 

To receive a hard copy of the manuals, please register by Jan. 4. If you register after that date you will receive digital copies.

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 officer's responsibilities, grant accounting and management, EMIS requirements, tuition and student-related costs to recapture, preparing for and responding to audits.

If you are also interested in college credit for this course, click here to register with Ashland and then notify Katie Johnson at that you are pursuing Ashland credit. You must register with OASBO and Ashland to receive credit from both.




Day 1


8:25 a.m.
Class Instruction and Introductions

8:30 a.m.
Local Taxation - Property Taxes and Millage Rates
Property Values, Levies, Rates and Reduction Factors, Income Tax and Debt Limitations

10:00 a.m. 

10:10 a.m.
Impacts on Local Tax Revenue
Board of Revisions, Abatements, TIFs, Enterprise Zones (EZs), CRAs, and Other Development Incentives

11:25 a.m. 

12:10 p.m.
Debt Issuance
Role of the Professional, Steps in the Process, Types of Issuances, Disclosures, Ratings

1:40 p.m. 

1:50 p.m.
State Funding
Biennial Process, Foundation Formula, Guarantees, Components of Formula, Categorical Aid

2:50 p.m.

3:00 p.m.
Equity and Adequacy - What’s it all about?

4:00 p.m. 


Day 2


8:30 a.m.
Why Data Counts, Compiling, Validating, Reporting, Certifying District Data


9:40 a.m. 
Why Kids Count
Tuition, Excess Costs, SF6, SF14, Catastrophic Costs and More

10:25 a.m.

10:35 a.m.
Grant Accounting & Management
State/Federal Grants, Local Share, Supplant, Supplement, Maintenance of Effort, Indirect Costs, PCRs, FERs

12:05 p.m. 

12:50 p.m.  
Financial Reporting
Requirements, Deadlines, CAFRs, Board and Community Reports, Financial Transparency

1:50 p.m.

2:00 p.m.
Annual Audits

3:00 p.m.
Evaluations and Adjourn



Welcome and Introductions
01/19/2022 at 8:25 AM (EST)   |  60 minutes
01/19/2022 at 8:25 AM (EST)   |  60 minutes