| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| Financial Reporting and Annual Audits | Katie Johnson, Deputy Executive Director, Ohio Association of School Business Officials (OASBO), Ryan Pendleton, Treasurer/CFO, Akron City SD | 0.5 | View |
| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| Appropriations & Budgeting | Ryan Pendleton, Treasurer/CFO, Akron City SD | 1 | View |
| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| Forecasting; and Enrollment | Rebecca Jenkins, Treasurer, New Albany Plain Local SD, Kristine Blind, Treasurer/CFO, London City SD | 1 | View |
| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| Forecasting Revenues - Local Property and Income Taxes | Mike Sobul, Consultant, Frontline Education | 1.25 | View |
| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| Calculating & Projecting the Components of State Aid | Chris Mohr, Consultant, K-12 Business Consulting | 1.25 | View |
| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| Other Major Revenues | Ryan Ghizzoni, Senior Analytics Advisor, Frontline Education | 1 | View |
| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| Forecasting Expenditures - Salaries and Wages | Ernie Strawser, Senior Vice President, Frontline Education, Ryan Ghizzoni, Senior Analytics Advisor, Frontline Education | 0.75 | View |
| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| Forecasting Expenditures - Retirement and Insurance Benefits | Ernie Strawser, Senior Vice President, Frontline Education, Ryan Ghizzoni, Senior Analytics Advisor, Frontline Education | 0.75 | View |
| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| Forecasting Expenditures - Other Expenditure | Chris Mohr, Consultant, K-12 Business Consulting, Todd Griffith, Treasurer/CFO, Licking Heights Local SD | 0.75 | View |
| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| Multi-Year Projections and Planning for Capital Outlay, Textbooks, Buses, and Other Major Items | Ernie Strawser, Senior Vice President, Frontline Education, Ryan Ghizzoni, Senior Analytics Advisor, Frontline Education | 1 | View |
| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| Cash Flow, Fiscal Caution, Watch and Emergency | Chris Mohr, Consultant, K-12 Business Consulting | 1 | View |
| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| Analytics | Cajon Keeton, Treasurer, Benton Carroll Salem Local School District, Jeffrey J Dornbusch, Treasurer, Port Clinton City Schools | 1 | View |
This course focuses on Financial Reporting and its importance to an array of stakeholders who make decisions and set policies at various levels. They are individuals and groups at local school district – board members, superintendent, administrators, teachers and staff (and their unions), parents, and community members (voters, taxpayers, vendors) of whose money and assets the CFO/Treasurer is the steward.
1 The course places a focus on the guidance for reporting – the rules CFO/Treasurers play by and the verification process of district reporting through an audit. With stewardship in mind, the chapter looks at how districts can effectively and efficiently meet the demands of reporting. For example, what steps are necessary to report timely and accurately and what efforts are needed to keep audit costs low.
It is essential for every school business official to understand the critical nature of financial reporting for school districts; understand what reports are required for compliance and which are required to enhance decisions; understand how transparency plays into accounting and financial reporting; understand the tools and resources necessary to produce accurate and timely financial reports; understand the function and requirements of the audit and the role of the auditors, as well as understand how to have an efficient and effective audit.
[email protected]
98 Commerce Park Drive
Westerville, OH 43082
Phone: 6144319116
Katie Johnson is the Deputy Executive Director of the Ohio Association of School Business Officials (OASBO). Prior to joining OASBO, she practiced as a public finance attorney, serving as bond counsel and underwriter’s counsel in debt and lease financings, and as general counsel for Ohio political subdivisions, particularly school districts.
In addition, she has experience working with school districts throughout Ohio on bond issues, note issues, leases, contracts, tax levies, public records, and other matters of concern to school business officials.
As OASBO’s Deputy Executive Director, she serves as in-house legal counsel, keeping staff and OASBO members abreast of legal and regulatory compliance issues in school business.
Prior to beginning her legal career, Katie was a middle school mathematics teacher. She has continued to work with school district throughout her career as a public finance attorney and now as OASBO’s Deputy Executive Director. Katie is currently the President of Ohio Women in Public Finance.
[email protected]
10 North Main Street
Akron, OH 44308
Phone: (330) 761-2850
Ryan Pendleton is the Treasurer/CFO of Akron Public Schools where he oversees a budget of more than $500 million in public funds. Ryan is dedicated to serving the community, in particular the students of Akron Public Schools. He is very active in state and federal issues concerning education and the potential impact on the students of Ohio. Ryan is a Leadership Akron Class 32 graduate and serves as the Legislative Chair and Northeast Region Director for OASBO (Ohio Association of School Business Officials). Prior to working at Akron Public Schools, Ryan was the Treasurer/CFO of Barberton City Schools for nine years and worked previously as a financial advisor.
This course will delve into the why’s, how’s, importance, and the ramifications of the budgeting process.
It is essential for every school business official to understand the terminology that is used for school district (and local government) appropriations and budgeting; understand the purpose, requirements, and timeline of the Tax Budget, or if the filing of the tax budget is waived, what is required; understand the connections between the Certificates of Estimated Resources, Available Balances and the “Amendments to” those documents in relationship to the temporary and annual appropriation measures and fiscal certificate; be familiar with the various budgeting models and their differences, and understand how budgeting best practices can impact the outcome of your budget process.
[email protected]
10 North Main Street
Akron, OH 44308
Phone: (330) 761-2850
Ryan Pendleton is the Treasurer/CFO of Akron Public Schools where he oversees a budget of more than $500 million in public funds. Ryan is dedicated to serving the community, in particular the students of Akron Public Schools. He is very active in state and federal issues concerning education and the potential impact on the students of Ohio. Ryan is a Leadership Akron Class 32 graduate and serves as the Legislative Chair and Northeast Region Director for OASBO (Ohio Association of School Business Officials). Prior to working at Akron Public Schools, Ryan was the Treasurer/CFO of Barberton City Schools for nine years and worked previously as a financial advisor.
This course will delve into the why’s, how’s, importance, and the ramifications of the budgeting process including how student enrollment drives both revenues and expenses for a school district.
It is essential for every school business official to understand what is required of fiscal officers and school districts for financial forecasting; understand Forecasting: process, analysis, assumptions, and where to find the information needed; understand the value of both developing a forecast as well as analyzing the forecast when completed, and understand the components of the five year forecast.
To develop the forecast, it is essential to understand the ultimate driver in school budgeting and forecasting – student enrollment; understand enrollment prediction models such as cohort survival, trend lines, and student generation rates; know where to look and from whom to ask for guidance on enrollment data, and understand internal and external “drivers” that influence changes in enrollment.
[email protected]
55 N High Street
New Albany, OH 43054
Phone: (614) 855-2040
Becky started her career as the assistant treasurer for her Alma Mater, Martins Ferry City Schools. After twelve years she accepted the treasurer/CFO position for the Wellsville Local School District in Northeast Ohio. Her love of the Central Ohio area found her accepting the assistant treasurer position at the fastest growing school district in the State of Ohio, Olentangy Local Schools. After a year and a half she was promoted to the Treasurer/CFO role when her predecessor joined Upper Arlington Schools. The district grew over twice its size to over 16,000 students under her financial leadership. After nine years with Olentangy Schools she was recruited by the New Albany-Plain Local Schools and has been with this district for three years. Becky has had the fortune of leading districts considered both wealthy and poor which gives her a unique perspective on the various challenges diverse districts face.
During these career transitions Becky also helped lead OASBO. She held the offices of Southeast Region Director, Vice-President, President Elect, President and Immediate Past President. Through the years she has served on numerous committees and continues to serve on the Legislative Committee as well as many focus committees. Becky is also asked to speak on a variety of topics not only for OASBO seminars but other state organizations as well.
[email protected]
380 Elm St
London, OH 43180
Phone: (740) 852-5700
Kristine Blind is the CFO/Treasurer for the London City School District in Madison County. She previously held this position from August 2011 through August 2017 before leaving for the same position with Gahanna-Jefferson Local Schools.
Kristine has been involved in school finance since 1996, beginning as a support staff member in Washington County. She has held several positions throughout her career before becoming a Treasurer in 2009. As a long-time OASBO member, Kristine has participated in numerous committees and serves as a seminar director, mentor as well as frequent presenter.
This course will go in depth into forecasting property values and property tax revenue. It will also go through a discussion of property tax law, including levy types, tax reduction factors, and the interrelationship between valuation changes and property tax rates.
The course will provide help for newer CFOs to get a better understanding of property taxation issues, which for most school districts represents the largest or second largest source of local revenue for their budgets. They will learn how better forecast valuation changes and revenue, as well as get an understanding of different options available to them for levy types.
Understanding the potential flow of property tax revenue into the district and being able to forecast property tax revenues is important for CFOs to better plan timing of revenue for investment options.
[email protected]
8050 N High St, Ste 160
Columbus, OH 43235
Phone: 614-397-0231
Mike Sobul, currently a consultant with Forecast5 Analytics, has been the Treasurer of the Granville schools since November 2011, retiring June 2019. Prior to joining the district, he was the Section Chief for Forecasting and Special Projects at the Tax Analysis Division of the Ohio Department of Taxation. He had served at the Department of Taxation from December 1986 until his retirement in July 2011. Prior to joining the Department of Taxation, Mike served for two and one-half years as research associate at the Urban Center at Cleveland State University and two years as a budget analyst for the city of Cleveland.
Mike also served as a consultant with Public Finance Resources, Inc., which was recently bought out by Forecast5 Analytics.
Mike received his B.A. from Wittenberg University in 1980 and his Masters of Public Policy from the University of Michigan in 1982.
This course focuses on the five-year forecast line items: unrestricted and restricted Grants-in-Aid, and the USAS codes associated with these line items.
It is essential for every school business official to understand the factors and drivers that influence the state funding revenue calculation; understand how the trends in ADM impact how your state funding can increase or decrease; understand how future projected changes in local wealth (property values and income) impacts future funding from the state; understand how forecasting increases in local wealth can offset forecasting state revenues; and know who needs to be part of the “state aid” revenue forecasting “team”.
[email protected]
P.O. Box 476
New Albany, OH 43054
Phone: ( 614) 580-8544
Chris has a Masters of Business Administration, major in finance, a Bachelors of Science in Business Administration, major in accounting from Miami University, Oxford, Ohio, and Associate of Science, major in Business Administration from Edison State College, Piqua, Ohio.
Chris holds the following licenses, registrations and certificates:
Ohio Public School Treasurer
Ohio Public School Business Manager
Ohio Health, Life, and Variable Annuity Insurance Products
Registered School Business Administrator
Certified Government Financial Manager
Ohio Financial Accountability Certificate
Chris has over 35 years of successful leadership and management experience, with 28 years as an Ohio public school treasurer/CFO and 15 years as president/CEO of K-12 Business Consulting, Inc. specializing in forecasting services, treasurer and superintendent searches.
This course focuses on all other operating revenue and the corresponding USAS codes. Districts’ “Other Revenues” are driven by several factors and variables.
It is essential for every school business official to know which revenue types are categorized under the line item “All Other Operating Revenues,” and to understand the drivers of the “other” revenue category.
[email protected]
8050 N High St, Ste 160
Columbus, OH 43235
Phone: (330) 207-6407
Ryan Ghizzoni, Senior Analytics Advisor for Forecast5 Analytics, began his career with the Ohio Auditor of State's Office and has served as Treasurer/CFO for Ohio schools for over 17 years. During his career, he has been the recipient of six Association of School Business Officials International Meritorious Budget Awards and was the recipient of the Ohio Association of School Business Officials 2011 Outstanding Treasurer of the Year Award. Ryan holds a Bachelors of Business Administration from the Youngstown State University, and is a Certified Administrator of School Finance and Operations.
This course focuses on the six line items that relate to expenses on the Five-Year Forecast, in particular focusing on reporting and projecting expenses by utilizing the accounting system’s codes at the first level.
It is essential for every school business official to understand the various employee groups and how each are typically compensated (contract vs hourly); understand how pay schedules and the number of pays per year can impact the estimate for a fiscal year; understand the various methods of projecting salaries and wages in future years; and understand how collective bargaining agreements impact future pay.
[email protected]
8050 N High St, Ste 160
Columbus, OH 43235
Phone: 614-397-0231
Ernie Strawser, Senior Vice President with Forecast5, has over 30 years of public finance experience as a CFO, consultant, and developer and instructor of forecasting techniques and tools. Ernie works with clients to facilitate their understanding of local financial results, trends, and strategies. Prior to joining Forecast5, Ernie was a consultant for Public Finance Resources, and Treasurer/CFO at Norwood City School District in Hamilton County. He holds both a Master’s degree in Administration from Central Michigan University and a Bachelor’s degree in Finance from Ohio University.
[email protected]
8050 N High St, Ste 160
Columbus, OH 43235
Phone: (330) 207-6407
Ryan Ghizzoni, Senior Analytics Advisor for Forecast5 Analytics, began his career with the Ohio Auditor of State's Office and has served as Treasurer/CFO for Ohio schools for over 17 years. During his career, he has been the recipient of six Association of School Business Officials International Meritorious Budget Awards and was the recipient of the Ohio Association of School Business Officials 2011 Outstanding Treasurer of the Year Award. Ryan holds a Bachelors of Business Administration from the Youngstown State University, and is a Certified Administrator of School Finance and Operations.
This course focuses on Employees’ Retirement and Insurance Benefits, including retirement for all employees both certificated and non-certificated, workers compensation, early retirement incentives, Medicare, unemployment, pick-up, pick-up on the pick-up, and all health-related insurance benefits: health, drug, dental, and life insurance.
It is essential for every school business official to understand the difference between certificated and non-certificated retirement plans; understand which benefits are driven as a percentage of wages vs. other methods, such as premium, claims, or formula-based; understand the drivers behind retirement and insurance benefits; understand how collective bargaining agreements impact retirement and insurance benefits; understand how the timing of premium rate changes impact the fiscal year cost estimates.
[email protected]
8050 N High St, Ste 160
Columbus, OH 43235
Phone: 614-397-0231
Ernie Strawser, Senior Vice President with Forecast5, has over 30 years of public finance experience as a CFO, consultant, and developer and instructor of forecasting techniques and tools. Ernie works with clients to facilitate their understanding of local financial results, trends, and strategies. Prior to joining Forecast5, Ernie was a consultant for Public Finance Resources, and Treasurer/CFO at Norwood City School District in Hamilton County. He holds both a Master’s degree in Administration from Central Michigan University and a Bachelor’s degree in Finance from Ohio University.
[email protected]
8050 N High St, Ste 160
Columbus, OH 43235
Phone: (330) 207-6407
Ryan Ghizzoni, Senior Analytics Advisor for Forecast5 Analytics, began his career with the Ohio Auditor of State's Office and has served as Treasurer/CFO for Ohio schools for over 17 years. During his career, he has been the recipient of six Association of School Business Officials International Meritorious Budget Awards and was the recipient of the Ohio Association of School Business Officials 2011 Outstanding Treasurer of the Year Award. Ryan holds a Bachelors of Business Administration from the Youngstown State University, and is a Certified Administrator of School Finance and Operations.
This course focuses on Purchased Services which includes a wide range of activities that cut across all functional areas of a school district. Most of these expenses are recurring – they annually repeat themselves, with little deviation except for economic growth factors – inflation.
It is essential for every school business official to understand the understand the benefits of budgeting and financial planning for multiple periods utilizing replacement cycles for textbooks, equipment, and other major expense items, such as technology; understand the relationship and connection these object categories have with enrollment projections, academic programs, and facilities (space) as well as a district’s strategic and academic plans and methods to use to forecast these “other” expenses.
[email protected]
P.O. Box 476
New Albany, OH 43054
Phone: ( 614) 580-8544
Chris has a Masters of Business Administration, major in finance, a Bachelors of Science in Business Administration, major in accounting from Miami University, Oxford, Ohio, and Associate of Science, major in Business Administration from Edison State College, Piqua, Ohio.
Chris holds the following licenses, registrations and certificates:
Ohio Public School Treasurer
Ohio Public School Business Manager
Ohio Health, Life, and Variable Annuity Insurance Products
Registered School Business Administrator
Certified Government Financial Manager
Ohio Financial Accountability Certificate
Chris has over 35 years of successful leadership and management experience, with 28 years as an Ohio public school treasurer/CFO and 15 years as president/CEO of K-12 Business Consulting, Inc. specializing in forecasting services, treasurer and superintendent searches.
[email protected]
6539 Summit Rd SW
Pataskala, OH 43062
Phone: (937) 416-0570
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.
Todd joined Licking Heights as Assistant Treasurer July, 2016. Prior to his time at Licking Heights, Mr. Griffith served as an administrator for South-Western City Schools, as well as in the treasury department at Vandalia-Butler City Schools. Before entering the public sector, Mr. Griffith worked in the financial industry for several years.
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.
This course is a continuation of Purchased Services, focusing on capital outlay, textbooks, buses, etc. which includes a wide range of activities that cut across all functional areas of a school district.
It is essential for every school business official to understand the understand the benefits of budgeting and financial planning for multiple periods utilizing replacement cycles for textbooks, equipment, and other major expense items, such as technology; understand the relationship and connection these object categories have with enrollment projections, academic programs, and facilities (space) as well as a district’s strategic and academic plans and methods to use to forecast these “other” expenses.
[email protected]
8050 N High St, Ste 160
Columbus, OH 43235
Phone: 614-397-0231
Ernie Strawser, Senior Vice President with Forecast5, has over 30 years of public finance experience as a CFO, consultant, and developer and instructor of forecasting techniques and tools. Ernie works with clients to facilitate their understanding of local financial results, trends, and strategies. Prior to joining Forecast5, Ernie was a consultant for Public Finance Resources, and Treasurer/CFO at Norwood City School District in Hamilton County. He holds both a Master’s degree in Administration from Central Michigan University and a Bachelor’s degree in Finance from Ohio University.
[email protected]
8050 N High St, Ste 160
Columbus, OH 43235
Phone: (330) 207-6407
Ryan Ghizzoni, Senior Analytics Advisor for Forecast5 Analytics, began his career with the Ohio Auditor of State's Office and has served as Treasurer/CFO for Ohio schools for over 17 years. During his career, he has been the recipient of six Association of School Business Officials International Meritorious Budget Awards and was the recipient of the Ohio Association of School Business Officials 2011 Outstanding Treasurer of the Year Award. Ryan holds a Bachelors of Business Administration from the Youngstown State University, and is a Certified Administrator of School Finance and Operations.
This course focuses on how to complete a cash flow analysis: evaluation of an organization’s cash inflows and outflows from all types of financial activities and operations. This analysis also highlights the dollar amount available for the purpose of investing interim funds. Overall, the chief financial officer is responsible for conducting this process, communicating findings, and offering conclusions and recommendations accordingly.
As a school district CFO/treasurer, one who oversees and is responsible for taxpayer funds, there continues to be an increasing level of expectations and accountability. To demonstrate good stewardship and accomplish the school district’s strategic goals and objectives, the CFO/treasurer must be able to readily provide a timely and accurate depiction of funding levels at any given time. The best way to accomplish this is by consistently performing a cash flow analysis.
[email protected]
P.O. Box 476
New Albany, OH 43054
Phone: ( 614) 580-8544
Chris has a Masters of Business Administration, major in finance, a Bachelors of Science in Business Administration, major in accounting from Miami University, Oxford, Ohio, and Associate of Science, major in Business Administration from Edison State College, Piqua, Ohio.
Chris holds the following licenses, registrations and certificates:
Ohio Public School Treasurer
Ohio Public School Business Manager
Ohio Health, Life, and Variable Annuity Insurance Products
Registered School Business Administrator
Certified Government Financial Manager
Ohio Financial Accountability Certificate
Chris has over 35 years of successful leadership and management experience, with 28 years as an Ohio public school treasurer/CFO and 15 years as president/CEO of K-12 Business Consulting, Inc. specializing in forecasting services, treasurer and superintendent searches.
This course focuses on communicating the “story” behind raw data explained through analytics, especially those visually illustrated with charts and graphs, understanding the purpose and value of using analytics to benchmark and evaluate performance, identify trends, and predict the future.
The use of analytics by public school systems is becoming increasingly important in an era where district stakeholders are demanding high accountability and transparency. Using analytics as a tool for decision-support can be a valuable strategy to increase engagement and buy-in for critical financial proposals.
[email protected]
11685 W State Rt 163
Oak Harbor, OH 43449
Phone: (419) 898-6210
Mr. Keeton has been the treasurer at the Benton Carroll Salem Local School District since 4/1/15. Before that he was the treasurer at Otsego Local Schools.
[email protected]
811 Jefferson Street
Port Clinton, OH 43452
Phone: (419) 732-2102
Jeffrey Dornbusch has been the treasurer at Port Clinton City Schools since Jan. 2009. Before that he was at Benton Carroll Salem Local School District from 2001-2009.
