Essentials of School Funding & Finance 2023-2024

Recorded On: 01/11/2024

  • Registration Closed

Date: Jan. 10-11, 2024

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

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

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 officers responsibilities, grant accounting and management, EMIS requirements, tuition and student related costs to recapture, preparing for and responding to audits.

Agenda

Day 1

8:00 a.m.
Module 1: History of School Funding in Ohio 
Ryan Pendleton, Executive Director, North Coast Shared Services Alliance (NCSSA)

9:00 a.m.
Break

9:15 a.m.
Module 2: Local Taxation - Property Taxes and Millage Rates
(Property Values, Levies, Rates and Reduction Factors, Income Tax and Debt Limitations)
(CPIM Approved)
Meghan Sullivan-Homsher, Consultant, Frontline Education
Stacy Overly, Consultant, Frontline Education 

Standards: 1.1, 1.3-1.6; 2.1-2.4; 3.1-3.2; 4.1-4.3; 5.3

11:00 a.m. 
Break

11:15 a.m.
Module 3: Impacts on Local Tax Revenue
(Board of Revisions, Abatements, TIFs, Enterprise Zones (EZs), CRAs and Other Development Incentives)
(CPIM Approved)
David Seed, Partner, Brindza McIntyre & Seed LLP
Todd Griffith, Treasurer/CFO, Licking Heights Local Schools

Standards: 1.1-1.5; 2.1, 2.4; 4.1-4.3; 5.3

12:30 p.m. 
Lunch

1:00 p.m.
Module 4: State Funding
(Biennial Process, Foundation Formula, Guarantees, Components of Formula, Categorical Aid)
Elena Sanders, Financial Manager, Ohio Department of Education & Workforce

Standards: 1.2, 1.5; 2.3; 4.1; 5.3

2:15 p.m.
Break

2:30 p.m.
Module 5: Debt Issuance (Role of the Professional, Steps in the Process, Types of Issuances, Disclosures, Ratings)
(CPIM Approved)
Paul Rutter, Partner, Bricker Graydon LLP
Dan Schall, Municipal Advisor/Director, Bradley Payne Advisors
Patrick King, Managing Director, Stifel 

Standards: 2.1-2.2, 2.4; 4.2-4.3

4:30 p.m. 
Adjourn


Day 2

8:30 a.m.
Module 8: Grant Accounting & Management (State/Federal Grants, Supplant, Supplement, Maintenance of Effort, Indirect Costs, PCRs, FERs) (CPIM Approved)
Brian Jones, CFO, Ohio Department of Education & Workforce
TJ Cusick, Treasurer/CFO, Worthington City Schools

10:00 a.m.
Break

10:15 a.m.
Module 6: EMIS (Why Data counts, compiling, validating, reporting, certifying district data) (CPIM Approved)
Tammy Hrosch, EMIS Manager, Meta Solutions

Standards: 1.2; 5.1-5.3  

11:15 a.m.
Break

11:30 a.m.
Module 7: Why Kids Count (Tuition, Excess Costs, SF6, SF14, Catastrophic Costs and More) (CPIM Approved)
Leanne Sidley, Area Coordinator, Region 8, Ohio Department of Education & Workforce

12:30 p.m. 
Lunch

1:15 p.m.  
Module 9: Financial Reporting - Requirements, Deadlines, CAFRs, Board and Community Reports, Financial Transparency
(CPIM Approved)  
Jack Webb, Treasurer/CFO, Gallia County Local Schools

2:15 p.m.
Break

2:30 p.m.
Module 9: Annual Audits
(CPIM Approved) 
Jim Rader, Assistant Chief Auditor, Auditor State's Office         
    
3:30 p.m.
Adjourn

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.  

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

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.

David Seed

Partner, Brindza McIntyre & Seed LLP

Mr. Seed devotes his practice to state and local taxation through the representation of boards of education in school finance matters, including tax valuation and classification, tax incentives, tax levy issues, and general financial issues. Mr. Seed practices extensively in administrative proceedings and litigation before county boards of revision, the State of Ohio Department of Taxation, the Ohio Board of Tax Appeals, courts of common pleas, courts of appeal, and the Ohio Supreme Court in real estate tax valuation and exemption 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.

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.

Paul Rutter

Partner, Bricker Graydon LLP

Paul Rutter is a member of Bricker Graydon's Public Finance group and practices in the areas of public finance and public law, emphasizing school and local government law. A significant portion of his practice is committed to serving as bond counsel for various school districts, municipalities, counties, townships, port authorities and other governmental entities in conjunction with the tax-exempt and taxable financing and refinancing of capital improvement projects including general obligation, special assessment, utility revenue and 501(c)(3) conduit financings. He also serves as underwriters' counsel and borrowers' counsel in similar financings.

Dan Schall

Municipal Advisor/Director, Bradley Payne Advisors

Mr. Schall joined Bradley Payne Advisors September, 2021. Prior to joining Bradley Payne, Mr. Schall lead the creation and build out of the Shared Resource Center, a council of governments designed to help public entities in Ohio develop and meet their financial goals. Dan started in corporate communication and finance before serving as a school treasurer for 22 years.

Dan specializes in long term financial planning for the public sector delivering creative and collaborative approaches to resourcing public projects and building sustainable capital plans.

Mr. Schall is a Registered Municipal Advisor, registered with the Municipal Securities Rulemaking Board (MSRB) and the Securities Exchange Commission (SEC). He currently holds a Series 50 license and is a licensed school Treasurer in the State of Ohio.

Mr. Schall received a Bachelor of Business Administration Degree from the University of Dayton with a concentration in Finance and a Masters in Business Administration from the Ohio State University.

Patrick King

Managing Director, STIFEL

Patrick King joined Stifel in April 2009 after entering the public finance business in 2001 and has worked on hundreds of financings with a par amount of more than $4 billion. Mr. King’s experience includes financings for cities, school districts, libraries, counties, special districts, authorities, and park districts in Ohio. Mr. King received a Masters of Public Administration from John Glenn Institute at The Ohio State University and a Bachelors of Arts from the University of Dayton. He maintains Series 7 and 53 licenses. Mr. King is active in the central Ohio community and currently serves on the Board of Trustees for the Solid Waste Authority of Central Ohio, the Columbus Metropolitan Library’s Friends of the Library, and the Hospital Commission of Franklin County.

Tammy Hrosch

EMIS Manager, Meta Solutions

Tammy Hrosch is the EMIS Manager for META Solutions and leads a team of 26 EMIS specialists across five META locations. She has been reporting EMIS data since 2001 and is actively involved with the Ohio Association of EMIS Professionals serving on a variety of committees and former treasurer of the organization. She is a member of the ODE EMIS Advisory Council and is the developer and trainer of materials for the ODE EMIS Alliance grant. Tammy holds a bachelor’s degree in business administration and holds an Ohio school treasurers license. 

Leanne Sidley

Area Coordinator, Region 8, Department of Education & Workforce

Leanne Ashby-Sidley is an Area Coordinator for the Department of Education & Workforce (previously Ohio Department of Education) Center for Advancing Professional Supports in the office of Field Services.  She has been with the Department for over 15 years serving the State’s Region 8 of Lake, Geauga, Ashtabula, Trumbull, Mahoning, Portage and Summit counties.  Prior to becoming an Area Coordinator Leanne was a District Treasurer for 8 years, a corporate accountant and worked in banking.  

Brian Jones

CFO, Office of Fiscal, Ohio Department of Education & Workforce

Brian currently serves as the Chief Financial Officer (CFO) of the Ohio Department of Education and Workforce. Brian has a quarter century of senior leadership experience in Ohio’s state education agency guiding its fiscal and grant responsibilities.

Leading Ohio’s education agency team on grant and fiscal mandates for nearly two decades, Brian guides a large team with a multi-billion dollar portfolio of fiscal oversight mandates. Those mandates encompass federal financial compliance, internal control structure, risk assessment and subrecipient monitoring for the agency.

Prior to joining the state education agency, Brian served as an Audit Supervisor with both the Auditor of State (AoS) and the Ohio Department of Development.  During his tenure with the AoS, he led the agency’s auditing responsibilities of the Department Human Services at both the state and county levels.  While with the Department of Development, he was responsible for financial/programmatic compliance audits and technical assistance to numerous cities, counties and not-for-profits.

Brian is seen as a national leader in education fiscal policy, and he has presented at both state and national level conferences on both fiscal management and auditing in the education environment. 

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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Essentials of School Funding & Finance 2023-2024
01/10/2024 at 8:00 AM (EST)   |  1 day, 7 hours, 30 minutes  |  Attendance Required
01/10/2024 at 8:00 AM (EST)   |  1 day, 7 hours, 30 minutes  |  Attendance Required
Module 1: History of School Funding in Ohio
01/10/2024 at 8:00 AM (EST)  |  Recorded On: 01/10/2024  |  60 minutes
01/10/2024 at 8:00 AM (EST)  |  Recorded On: 01/10/2024  |  60 minutes
Module 2: Local Taxation - Property Taxes and Millage Rates (Property Values, Levies, Rates and Reduction Factors, Income Tax and Debt Limitations)
01/10/2024 at 9:15 AM (EST)  |  Recorded On: 01/10/2024  |  105 minutes
01/10/2024 at 9:15 AM (EST)  |  Recorded On: 01/10/2024  |  105 minutes
CPIM Code - Local Taxation - Property Values, Levies, Rates and Reduction Factors
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 (Board of Revisions, Abatements, TIFs, Enterprise Zones (EZs), CRAs and Other Development Incentives)
01/10/2024 at 11:15 AM (EST)  |  Recorded On: 01/10/2024  |  75 minutes
01/10/2024 at 11:15 AM (EST)  |  Recorded On: 01/10/2024  |  75 minutes
CPIM Code - Impacts on Local Tax Revenue
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: State Funding (Biennial Process, Foundation Formula, Guarantees, Components of Formula, Categorical Aid)
01/10/2024 at 1:00 PM (EST)  |  Recorded On: 01/10/2024  |  75 minutes
01/10/2024 at 1:00 PM (EST)  |  Recorded On: 01/10/2024  |  75 minutes
Module 5: Debt Issuance (Role of the Professional, Steps in the Process, Types of Issuances, Disclosures, Ratings)
01/10/2024 at 2:30 PM (EST)  |  Recorded On: 01/11/2024  |  120 minutes
01/10/2024 at 2:30 PM (EST)  |  Recorded On: 01/11/2024  |  120 minutes
CPIM Code - 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 8: Grant Accounting & Management (State/Federal Grants, Supplant, Supplement, Maintenance of Effort, Indirect Costs, PCRs, FERs)
01/11/2024 at 8:30 AM (EST)  |  Recorded On: 01/11/2024  |  90 minutes
01/11/2024 at 8:30 AM (EST)  |  Recorded On: 01/11/2024  |  90 minutes
CPIM Code - Grant Accounting & Management
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: EMIS (Why Data counts, compiling, validating, reporting, certifying district data)
01/11/2024 at 10:15 AM (EST)  |  Recorded On: 01/11/2024  |  65 minutes
01/11/2024 at 10:15 AM (EST)  |  Recorded On: 01/11/2024  |  65 minutes
CPIM Code - 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 7: Why Kids Count (Tuition, Excess Costs, SF6, SF14, Catastrophic Costs and More)
01/11/2024 at 11:30 AM (EST)  |  Recorded On: 01/11/2024  |  60 minutes
01/11/2024 at 11:30 AM (EST)  |  Recorded On: 01/11/2024  |  60 minutes
CPIM Code - Why Kids Count - Tuition, Excess Costs, SF6, SF14, Catastrophic Costs
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 9: Financial Reporting - Requirements, Deadlines, CAFRs, Board and Community Reports, Financial Transparency
01/11/2024 at 1:15 PM (EST)  |  Recorded On: 01/11/2024  |  55 minutes
01/11/2024 at 1:15 PM (EST)  |  Recorded On: 01/11/2024  |  55 minutes
CPIM Code - Financial Reporting - Requirements, Deadlines, CAFRs, Board and Community Reports, Financial Transparency
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 9: Annual Audits
01/11/2024 at 2:30 AM (EST)  |  Recorded On: 01/11/2024  |  60 minutes
01/11/2024 at 2:30 AM (EST)  |  Recorded On: 01/11/2024  |  60 minutes
CPIM Code - 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 Hours
13.00 Contact Hours credits  |  No certificate available
13.00 Contact Hours credits  |  No certificate available