Essentials of School Funding & Finance 2025-2026

Date: 06/17-18/2025

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, Ohio Department of Education & Workforce Approved Pathway 3, or for all types of business officials. This course provides comprehensive content in the areas of the history of school funding in Ohio, local taxation - including the complexities of tax abatements, the components of state funding, the details of issuing debt, the mechanics of financial reporting, 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, stay tuned for the link to 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

8:00 a.m.
Module 1: History of School Funding in Ohio 

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 Pending)
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 Pending)
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)
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) - Part 1 (CPIM Pending)
Standards: 2.1-2.2, 2.4; 4.2-4.3

3:45 p.m. 
Adjourn

Day 2

8:30 a.m.
Module 5: Debt Issuance (Role of the Professional, Steps in the Process, Types of Issuances, Disclosures, Ratings) - Part 2 (CPIM Pending)
Standards: 2.1-2.2, 2.4; 4.2-4.3

9:15 a.m.
Break

9:30 a.m.
Module 6: EMIS (Why Data counts, compiling, validating, reporting, certifying district data) (CPIM Pending)
Standards: 1.2; 5.1-5.3

10:30 a.m.
Break

10:45 a.m.
Module 7: Why Kids Count (Tuition, Excess Costs, SF6, SF14, Catastrophic Costs and More) (CPIM Pending)

11:45 a.m.
Lunch

12:30 p.m.
Module 8: Grant Accounting & Management (State/Federal Grants, Supplant, Supplement, Maintenance of Effort, Indirect Costs, PCRs, FERs) (CPIM Pending)

2:00 p.m.
Break

2:15 p.m.  
Module 9: Financial Reporting - Requirements, Deadlines, CAFRs, Board and Community Reports, Financial Transparency (CPIM Pending)

3:15 p.m.
Break

3:30 p.m.
Module 9: Annual Audits (CPIM Pending)
    
4:30 p.m.
Adjourn