Essentials of School Funding & Finance - January 2026

Date: 01/13-14/2026

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.

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, 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: History of School Funding in Ohio

Standards: 2.5(e), 5.5(c)

10:00 a.m.
Break

10:15 a.m.
Module 2: State Funding
(Biennial Process, Foundation Formula, Guarantees, Components of Formula, Categorical Aid)

Standards: 1.6(b), 1.6(c), 2.2(a), 2.5(a), 2.5(e)

11:30 a.m.
Lunch

12:15 p.m.
Module 3: EMIS (Why Data counts, compiling, validating, reporting, certifying district data) (CPIM Pending)

Standards: 1.6(a), 2.1(a), 2.3(a), 2.5(a)

1:15 a.m.
Break

1:30 p.m.
Module 4: Why Kids Count (Tuition, Excess Costs, SF6, SF14, Catastrophic Costs and More) (CPIM Pending)

Standards: 1.4(a), 1.6(b), 2.1(a), 2.2(a), 2.4(b), 2.5(a)

2:30 p.m.
Break

2:45 p.m.
Module 5: Grant Accounting & Management (State/Federal Grants, Supplant, Supplement, Maintenance of Effort, Indirect Costs, PCRs, FERs) (CPIM Pending)

Standards: 2.2(a), 2.2(e), 2.3(a), 2.3 (c), 2.5(a), 2.5(b), 5.3(b), 5.3(c)

4:15 p.m.
Adjourn

Day 2

8:00 a.m.
Module 6: Local Taxation - Property Taxes and Millage Rates
(Property Values, Levies, Rates and Reduction Factors, Income Tax and Debt Limitations) (CPIM Pending)

Standards: 1.1(d),1.3(c), 1.3(d), 1.4(b),1.6(a), 1.6(b), 2.1(b),2.2(a), 2.4(b), 2.5(e), 3.2(a), 4.1(d),4.3(a), 5.3(c)

9:45 a.m.
Break

10:00 a.m.
Module 7: Impacts on Local Tax Revenue
(Board of Revisions, Abatements, TIFs, Enterprise Zones (EZs), CRAs and Other Development Incentives) (CPIM Pending)

Standards: 1.1(d), 1.2(a), 1.3(d), 1.4(b), 1.6(a), 2.1(b), 2.5(a), 4.2(b), 4.3(a), 5.3(c)

11:00 p.m.
Break

11:15 a.m.
Module 8: Debt Issuance (Role of the Professional, Steps in the Process, Types of Issuances, Disclosures, Ratings) (CPIM Pending)

Standards: 2.2(c), 3.2(a-d)

12:15 p.m.
Lunch

1:00 p.m.
Module 9: Financial Reporting - Requirements, Deadlines, CAFRs, Board and Community Reports, Financial Transparency (CPIM Pending)

Standards: 1.2(a), 2.3(a), 2.3(c), 2.3(d), 2.5(a), 2.5(b), 4.2(b), 5.3(c-e)

2:15 p.m.
Break

2:30 p.m.
Module 9: Annual Audits (CPIM Pending)

Standards: 1.2(a), 2.3(a), 2.3(c), 2.3(d), 2.5(a), 2.5(b), 4.2(b), 5.3(c-e)

3:45 p.m.
Adjourn