Essentials of School Funding & Finance 2022-2023

Recorded On: 01/19/2023

  • Registration Closed

Date: 01.18-19.2023

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 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, and 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 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
8:25 a.m
.
Class Instruction and Introductions 

8:30 a.m. 
Module 1-2: Local Taxation - Property Taxes and Millage Rates   (CPIM Approved)
(Property Values, Levies, Rates and Reduction Factors, Income Tax and Debt Limitations) 
Meghan Sullivan-Homsher, Consultant, Frontline Education 

10:00 a.m. 
Break 

10:10 a.m. 
Module 3: Impacts on Local Tax Revenue   (CPIM Approved)
(Board of Revisions, Abatements, TIFs, Enterprise Zones (EZs), CRAs and Other Development Incentives) 
Adam Seeley, Bricker & Eckler LLP  
Todd Griffith, Licking Heights Local Schools 

11:25 a.m. 
Lunch 

12:10 p.m. 
Module 4-5: Debt Issuance   (CPIM Approved)
(Role of the Professional, Steps in the Process, Types of Issuances, Disclosures, Ratings) 
Heather Vlasuk, Squire Patton Boggs 
Andrew Laskey, RBC Capital Markets 
Marvin Founds, Baker Tilly 

1:40 p.m. 
Break 

1:50 p.m. 
Module 7: EMIS   (CPIM Approved)
(Why Data counts, compiling, validating, reporting, certifying district data)
Jenalee Niese, Treasurer, Elmwood Local Schools 

2:50 p.m. 
Break 

3:00 p.m. 
Module 8: Why Kids Count  (CPIM Approved)
(Tuition, Excess Costs, SF6, SF14, Catastrophic Costs and More) 
Sarah Stirling, Program Administrator, ODE 

3:45 p.m. 
Adjourn


Day 2
8:15 a.m. 
Module 6: State Funding 
(Biennial Process, Foundation Formula, Guarantees, Components of Formula, Categorical Aid) 
Aaron Rausch, ODE 

9:15 a.m. 
Break 

9:25 a.m. 
Module 6: Equity and Adequacy - What’s it all about? 
Ryan Pendleton, Executive Director, North Coast Shared Services Alliance 

10:25 a.m. 
Break 

10:35 a.m. 
Module 9: Grant Accounting & Management   (CPIM Approved)
(State/Federal Grants, Local Share, Supplant, Supplement, Maintenance of Effort, Indirect
Costs, PCRs, FERs) 
Karl Koenig, Office of Grants Administration, ODE 
TJ Cusick, Treasurer/CFO, Worthington City Schools 

12:05 p.m. 
Lunch 

12:50 p.m. 
Module 10: Financial Reporting - Requirements, Deadlines, CAFRs, Board and Community Reports, 
Financial Transparency   (CPIM Approved) 
Jack Webb, Treasurer, Gallia County Local Schools 

1:50 p.m. 
Break 

2:00 p.m. 
Module 10: Annual Audits   (CPIM Approved) 
Jim Rader, Auditor State’s Office 

3:00 p.m. 
Evaluations and Adjourn

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. 

Adam Seeley

Associate, Bricker & Eckler LLP

Adam Seeley is a public finance attorney. His practice focuses on economic development and local government counseling, as well as administrative, environmental and energy law. Adam’s experience covers TIF, CRA, enterprise zone administration, appraisal, real estate transactions, contract negotiation and drafting, civil litigation, and administrative compliance.

Prior to joining Bricker, Adam served as in-house staff counsel for the Franklin County Auditor’s Office, Real Estate Division. He has also worked as a policy and legal aide for the Public Utilities Commission of Ohio (PUCO) and in private practice representing clients facing consumer protection matters.

Todd Griffith

CFO/Treasurer, Licking Heights Local Schools

Todd Griffith has been Treasurer of Licking Heights Local Schools since June 2017. In this position, Mr. Griffith works with the Board of Education and administration to provide prudent financial management and leadership. The Treasurer's Office is responsible for all fiscal operations of the District. This includes budgeting, forecasting, investing, accounts payable, accounts receivable, payroll, financial reporting and serving as public records custodian.

Mr. Griffith received his undergraduate degree from Ohio University and completed his Treasurer’s coursework from the University of Dayton. He holds an active School Treasurer license.  Mr. Griffith is a member of the Ohio Association of School Business Officials.

Heather Vlasuk

Attorney, Squire Patton Boggs

Heather has a wide range of experience in public law, advising municipalities, townships, counties and other political subdivisions on a wide variety of matters, including economic development, real estate and land use. Heather’s experience includes facilitating eminent domain and special assessments proceedings on behalf of public entities. Heather has also successfully represented public entities in legal actions before state and federal courts, including actions under 42 USC 1983, as well as in administrative proceedings before regulatory agencies such as the Ohio Liquor Commission and Ohio Public Utilities Commission. 

Immediately prior to joining Squire Patton Boggs, Heather served as general counsel to a captive insurance enterprise, which included segregated account facilities and 831(b) captive management.

Andrew Laskey

Vice President, Public Finance, RBC Capital Markets

Mr. Laskey is a Director in the Cincinnati, Ohio Municipal Finance office of RBC Capital Markets.  

Mr. Laskey has worked at RBC Capital Markets since July of 2006.  Andrew has worked with hundreds of local governmental entities throughout Ohio on debt offerings including school districts, cities, counties, townships as well as the State of Ohio.  Additionally, Andrew has presented at numerous conferences on a variety of topics related to municipal bond issues and the bond underwriting process.

Andrew currently serves on the Board of Trustees for the Ohio Municipal Advisory Council, a repository of statistical information relating to Ohio municipal issuers and their securities.  Mr. Laskey formerly served on the Board of Trustees for Clovernook Center for the Blind in Cincinnati.

Mr. Laskey attended the University of Cincinnati and graduated Magna Cum Laude from the Honors-PLUS business program.  Mr. Laskey is a Registered Securities Representative, registered with the NASD and SEC 

Marvin Founds

Director of Education Finance, Baker Tilly Municipal Advisors, LLC

Baker Tilly Municipal Advisors, LLC

Marvin Founds is a director and municipal advisor with Baker Tilly Municipal Advisors, LLC. He has been an education finance professional for over 30 years, serving as treasurer/CFO for various school districts in Ohio and later as managing director for a large Midwest capital markets investment banking firm serving assorted education and traditional local government clients.

Through his longtime involvement in the field, Marvin has developed a statewide reputation for his range of knowledge in school finance. He has been a speaker and panelist at many conferences and workshops on topics related to public finance, capital planning, school district revenue and expenditure forecasting, millage studies and bond issuances. 

Marvin earned a Bachelor of Science Degree in Business Administration with a Finance concentration from The Ohio State University, and has two Master’s Degrees from Ashland University - Business Administration and Education.

Aaron Rausch

Chief of Budget and School Funding, Department of Education & Workforce

Aaron Rausch is the Chief of Budget and School Funding at the Department of Education & Workforce (previously Ohio Department of Education), where he manages an agency budget of more than $17 billion and administers the state’s school funding program. In 2019, Aaron received the Dick Maxwell School Finance Award from the Buckeye Association of School Administrators. Prior to joining ODE in 2014, Aaron worked for the Ohio Office of Budget and Management as a budget analyst in the education section. Aaron started his career in state government as a performance auditor, focusing on school district performance audits at the Ohio Auditor of State's Office. Active in his community, Aaron serves as an advisory board member on the Columbus and Central Ohio Children’s Chorus Foundation, sings with the Choral Union at Capital University, and rides in Pelotonia every year. 

Elena Sanders

Financial Manager, Office of Budget and School Funding, Ohio Department of Education & Workforce

Elena Sanders is a Financial Manager at the Ohio Department of Education & Workforce (previously Ohio Department of Education) Office of Budget and School Funding. Prior to coming to that office she was an Assistant Director in the Office of Federal programs. She has an Ohio Treasurer’s license and Master’s Degree in Educational Administration and Supervision.

Ryan Pendleton

Executive Director, North Coast Shared Service Alliance (NCSSA)

Ryan Pendleton is the Executive Director of the North Coast 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.  

Jenalee Niese

Treasurer, Elmwood Local SD

Jenalee comes with a full background of school expertise with 18+ years in the school system. Jenalee's prior positions range from clerical, discipline, guidance, career technical, special education, and last, but certainly not least - EMIS. She has found this broad array of school knowledge to be beneficial in her role as Treasurer and enjoys sharing her love of EMIS with others!

Sarah Stirling

Program Administrator, Department of Education & Workforce

Sarah Stirling is a Program Administrator at the Department of Education & Workforce (previously Ohio Department of Education) Office of Budget and School Funding. She has her Master’s Degree in Business Administration. 

 

Karl Koenig

Manager, Office of Grant Implementation, ODE Office of Grant Administration

Karl Koenig has worked for the Ohio Department of Education for the past 17 years.  During his time with the Department he has helped manage and implement federal education grants in the Office of Federal Programs, assisted community schools and sponsors as the Director of the Office of Community Schools and most recently joined the Office of Grant Implementation assisting ODE program offices and districts with ensuring fiscal compliance with grants. 

TJ Cusick

Treasurer/CFO, Worthington City Schools

TJ Cusick is the Treasurer for Worthington City School District. He has been with Worthington for 17 years and worked for a regional CPA firm prior to coming to Worthington. He is responsible for the day to day operations of the District, including budgeting, payroll and investment management. He is a licensed CPA in the state of Ohio, was an elected school representative for the Ohio GFOA, and recipient of the 2016 OASBO distinguished service award for his service providing continuing education for its members. He is originally from Steubenville, Ohio, married to Stacey, with one son and a killer pug.

Jack Webb

Treasurer, Gallia County Local SD

Jack Webb worked for 16 years with the Auditor of State, Local Government Services, 8 years at Symmes Valley LSD and is currently the treasurer at Gallia County LSD.

Jim Rader

Assistant Chief Auditor, Office of Ohio Auditor of State

James Rader is an Assistant Chief Auditor with the Ohio Auditor of State’s Central Region.  He has a bachelor’s degree in Accounting from Ashland University and has been with the State Auditor’s Office since 2000.  He currently is one of three chiefs that oversee the 15 counties in Central Ohio covered by the Central Region. 

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Module 1-2: Local Taxation - Property Taxes and Millage Rates
01/18/2023 at 8:30 AM (EST)  |  Recorded On: 01/18/2023  |  90 minutes
01/18/2023 at 8:30 AM (EST)  |  Recorded On: 01/18/2023  |  90 minutes
CPIM - Local Taxation
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
Module 3: Impacts on Local Tax Revenue
01/18/2023 at 10:10 AM (EST)  |  Recorded On: 01/18/2023  |  75 minutes
01/18/2023 at 10:10 AM (EST)  |  Recorded On: 01/18/2023  |  75 minutes
CPIM - Impacts on Local Tax
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
Module 4-5: Debt Issuance
01/18/2023 at 12:10 PM (EST)  |  Recorded On: 01/18/2023  |  90 minutes
01/18/2023 at 12:10 PM (EST)  |  Recorded On: 01/18/2023  |  90 minutes
CPIM - Debt Issuance
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
Module 7: EMIS
01/18/2023 at 1:50 PM (EST)  |  Recorded On: 01/18/2023  |  60 minutes
01/18/2023 at 1:50 PM (EST)  |  Recorded On: 01/18/2023  |  60 minutes
CPIM - EMIS
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
Module 8: Why Kids Count
01/18/2023 at 3:00 PM (EST)  |  Recorded On: 01/18/2023  |  30 minutes
01/18/2023 at 3:00 PM (EST)  |  Recorded On: 01/18/2023  |  30 minutes
CPIM - Why Kids Count
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
Module 6: State Funding
01/19/2023 at 8:15 AM (EST)  |  Recorded On: 01/19/2023  |  60 minutes
01/19/2023 at 8:15 AM (EST)  |  Recorded On: 01/19/2023  |  60 minutes
Module 6: Equity and Adequacy - What’s it all about?
01/19/2023 at 9:25 AM (EST)  |  Recorded On: 01/19/2023  |  60 minutes
01/19/2023 at 9:25 AM (EST)  |  Recorded On: 01/19/2023  |  60 minutes
Module 9: Grant Accounting & Management
01/19/2023 at 10:35 AM (EST)  |  Recorded On: 01/19/2023  |  75 minutes
01/19/2023 at 10:35 AM (EST)  |  Recorded On: 01/19/2023  |  75 minutes
CPIM - Grant Accounting & Mgmt
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
Module 10: Financial Reporting - Requirements, Deadlines, CAFRs
01/19/2023 at 12:50 PM (EST)  |  Recorded On: 01/19/2023  |  30 minutes
01/19/2023 at 12:50 PM (EST)  |  Recorded On: 01/19/2023  |  30 minutes
CPIM - Financial Reporting
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
Module 10: Annual Audits
01/19/2023 at 2:00 PM (EST)  |  Recorded On: 01/19/2023  |  60 minutes
01/19/2023 at 2:00 PM (EST)  |  Recorded On: 01/19/2023  |  60 minutes
CPIM - Annual Audits
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
By clicking the Get CPIM Code button, I acknowledge that I have watched the video in it's entirety and am now eligible to receive the code.
Course Survey
7 Questions
Contact Hour
12.50 Contact hour credits  |  No certificate available
12.50 Contact hour credits  |  No certificate available