Course Name | Speaker(s) | Hours Available | |
---|---|---|---|
Local Taxation - Property Values, Levies, Rates and Reduction Factors | Meghan Sullivan Homsher, Senior Analytics Advisor , Frontline Education, Stacy Overly, Senior Analytics Advisor , Frontline Education | 1.5 | View |
Course Name | Speaker(s) | Hours Available | |
---|---|---|---|
Impacts on Local Tax Revenue | Dan Schall, Municipal Advisor/Director, Bradley Payne Advisors, David Seed, Partner, Brindza McIntyre & Seed LLP | 1 | View |
Course Name | Speaker(s) | Hours Available | |
---|---|---|---|
Debt Issuance | Brad Ruwe, Partner, Dinsmore & Shohl LLP, Andrew Laskey, Vice President, RBC Capital Markets, Marvin Founds, Director of Education Finance, Baker Tilly | 1.5 | View |
Course Name | Speaker(s) | Hours Available | |
---|---|---|---|
EMIS | Jenalee A Niese, Treasurer, Elmwood Local SD | 1 | View |
Course Name | Speaker(s) | Hours Available | |
---|---|---|---|
Why Kids Count - Tuition, Excess Costs, SF6, SF14, Catastrophic Costs | Leanne Sidley, Area Coordinator, Ohio Department of Education | 1 | View |
Course Name | Speaker(s) | Hours Available | |
---|---|---|---|
Grant Accounting & Management | Karl Koenig, Assistant Director, ODE Office of Federal Programs, TJ Cusick, Treasurer, Worthington City SD, Brian Jones, Executive Director, Office of School Finance, Ohio Department of Education | 1.5 | View |
Course Name | Speaker(s) | Hours Available | |
---|---|---|---|
Financial Reporting - Requirements, Deadlines, CAFRs, Board and Community Reports, Financial Transparency | Jack Webb, Treasurer, Gallia County Local SD | 1 | View |
Course Name | Speaker(s) | Hours Available | |
---|---|---|---|
Annual Audits | Jim Rader, Asst. Chief of Central Region, Office of the Ohio Auditor of State | 1 | View |
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.
State of Accreditation Rationale:
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) 732-5948
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.
[email protected]
8050 High Street
Columbus, OH 43235
Phone: (614) 397-0231
Before joining Forecast5 Stacy was a partner for Public Finance Resources, serving over 300 of Ohio’s school districts and municipalities. In that role he worked to develop financial forecasting tools, and provide instruction and training opportunities. Stacy has also spent over 30 years in public finance as a CFO in Ohio school districts, and holds his Master of Business Administration and his Bachelor of Business Administration in Finance from Ohio University.
This course will cover an overview of school funding and finance, including Ohio’s property tax valuation and exemption laws, filing complaints with county Boards of Revision, abatements, and economic development programs affecting school districts.
1 This course will provide an overview of Ohio’s property tax valuation and exemption laws, the Board of Revision process (including opportunities for school districts to preserve and increase their property tax base), and economic development programs affecting school districts.
Statement of Accreditation Rationale: In Ohio, approximately two-thirds of school funding comes from property taxes, so it is important for school administrators to understand the laws, procedures, and economic development programs affecting property tax values and revenue.
[email protected]
171 Montclair Ave
Circleville, OH 43113
Phone: (937) 524-4217
Dan 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.
[email protected]
1111 Superior Ave E
suite 1025
Cleveland, OH 44114
Phone: (216) 533-3684
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.
This course will cover an overview of school funding and finance, specifically targeted at borrowing options for financing capital improvements.
This course has the following learning objectives:
- Explain the various options that a school district has for financing projects.
- Cover legal requirements that pertain – both State (such as debt limitations) and Federal (tax and securities laws).
- Explain voted bond issue procedures (the most common form of borrowing for larger capital projects).
- Describe the roles and responsibilities of the members of a financing team.
- Explain how the “municipal bond market” operates.
- Explain types of offerings when a school district wishes to borrow.
- Explain how school district debt is “structured”.
Having a complete understanding of various financing options and the process for financing capital improvements is essential in that every treasurer will inevitably at some point be faced with the question of how to finance a capital improvement.
[email protected]
255 East Fifth Street
Suite 1900
Cincinnati, OH 45202
Phone: (513) 639-9237
Brad Ruwe is a partner with Dinsmore & Shohl LLP in its Cincinnati Office. He has been serving a diverse set of clients for over 20 years in the areas of municipal leasing, government finance, school finance, 501(c)(3)/health care finance, and economic development finance. Mr. Ruwe’s clients involve governmental entities, lenders, underwriters, hospitals, and universities. Mr. Ruwe has served as a panelist and speaker for several state and local government entities, including, the State of Ohio, school districts, counties, municipalities, auditors, treasurers, trustees, the Ohio Municipal League, and NABL. He has been named as a "Leading Lawyer" in Cincinnati from 2006 through 2017 in the area of Government/Public Finance by Cincinnati Business Magazine and as a “2006 Rising Star” and "2005 Rising Star" by Cincinnati and Law & Politics Magazines. He is a member of the National Association of Bond Lawyers and the State of Ohio and Cincinnati Bar Associations. Mr. Ruwe is currently a member of the Xavier University Board of Executive Advisors for Economics where he received his undergraduate degree and formerly a member of the Board of Governors of the Chase College of Law where he received his law degree.
[email protected]
212 East Fifth Street
Suite 1000
Cincinnati, OH 45202
Phone: (513) 826-0582
Mr. Laskey is a Director in the Cincinnati, Ohio Municipal Finance office of RBC Capital Markets and 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 but remains actively involved in the organization.
Andrew attended the University of Cincinnati and graduated Magna Cum Laude from the Honors-PLUS business program. He is a Registered Securities Representative, registered with the NASD and SEC.
[email protected]
175 South Third St., Ste 1250
Columbus, OH 43215
Phone: 614.987.1689
Marvin has been a finance professional for over 29 years, serving as treasurer/CFO for various types of 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.
Specific experience
Provides services related to the issuance of bonds, from financial feasibility through post-issuance
Assists with capital and operating referenda strategy related to ballot initiatives
Comprehensive capital project planning and financial planning
Industry involvement
Ohio Association of School Business Officials
Buckeye Association of School Administrators
Ohio Government Finance Officers Association
Thought leadership
Speaker and panelist at conferences and workshops on topics related to public finance, capital planning, school district revenue and expenditure forecasting, millage studies and bond issuances
This course will cover an overview of the EMIS system of collecting student data and reporting it to the Ohio Department of Education. We will explain the importance of the data’s accuracy to ensure the districts get proper funding for each student. This is a complicated task and system at best and we are going to go through the best practices so that districts are accurately paid.
This course will provide essential goals as follows:
Statement of Accrediation Rationale:
We will also discuss how the student data reported to ODE is culminated for a variety of reporting that reflects student data as well as demographic data. All data reported on each school district is captured in the EMIS system – the importance of this data is vital for proper funding and report cards that reflect the schools accomplishments accurately. Understanding all this data and how to report it, capture it, manipulate it in the EMIS system and allow it to be understandable for the users is also very important to the stakeholders in our state.
[email protected]
7650 Jerry City Rd
Bloomdale, OH 44817
Phone: (419) 966-0796
Jenalee Niese is the Treasurer at Elmwood Local SD. Prior to her position at Elmwood, she was the EMIS Coordinator at Holgate Local Schools.
Jenalee has 15 years’ experience in education and has gained experience in many aspects of a school’s business and reporting procedures. Jenalee conducted the reconciliation of SFPR vs. FTE student data, collects and manages student and staff data in PowerSchool with submissions to the Data Collector, administator of PowerTeacher Pro, WebXam and IEP Anywhere – managing timelines and audits. As an EMIS Coordinator, Jenalee oversaw numerous Safe account programs including Scholarships, CTE-26, provides data for Tuition, Excess and Catastrophic Cost, analyzes teacher licensure and report card data in the Secure Data Center (SDC), works with AESOP, USAS and RAM, fee receipts, and ODDEX.
[email protected]
25 S Front St
Columbus, OH 43215
Phone: (614) 546-8116
Leanne Sidley is currently an Area Coordinator for Region 8 with the Ohio Department of Education.
This session will discuss the various aspects of the grants management process at both the state and district levels. This discussion will include navigating and working in ODE's e-grant system (CCIP), address any future updates, identify uniform guidance sections of interest (such as policy and procedures and internal controls) and compliance monitoring results.
Managing grants is an important facet of the operations of a district. However, training on specific requirements and use of the CCIP are limited. This session is geared to provide treasurers with the needed information to ensure they manage grants effectively and efficiently all the while ensuring they stay within federal compliance.
[email protected]
25 South Front Street
Columbus, Ohio 43215
Phone: 614.752.1597
Mr. Koenig is an Assistant Director in the Office of Federal Programs at the Ohio Department of Education. He has 12 years of experience working with federal education grants. His primary responsibility is to allocate ESEA grant funds to districts and community schools and assist with demonstrating compliance with fiscal requirements.
[email protected]
200 E Wilson Bridge Rd
Worthington, OH 43085
Phone: 614.450;6171
TJ Cusick is the Assistant Treasurer for Worthington City School District. He has been with Worthington for 12 years and worked for a regional CPA firm prior to coming to Worthington. He has been the Treasurer of Worthington Schools since 2019. He is responsible for the day-to-day operations of the District, including a budget of $175 million, payroll for over 1500 employees, and an investment portfolio of $150 million. He is a licensed CPA in the State of Ohio, 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.
[email protected]
25 South Front St
Columbus, OH 43215
Phone: 614.752.1465
For the past 4 years Brian has served as the Executive Director of the Office of School Finance at the Ohio Department of Education. Prior to becoming Executive Director, he served as the Director of the Office of Federal and State Grants Management for 12 years. With Brian’s expanded role he not only oversees Office of Grants Management, but now manages additional offices which include; Field Services, Fiscal Oversight and Accountability, External Monitoring, Transportation and Medicaid.
In addition, Brian served on the steering committee to develop and implement a new Statewide E-grant system. The new system rolled out in 2017 with several agencies in implementation mode.
Prior to joining the ODE, Brian served with the Auditor of State and the Ohio Department of Development as Audit Supervisor. During his time with the Auditor of State’s Office Brian was in charge of the Department Human Services at both the state and county levels. While with the Department of Development he completed financial/programmatic compliance audits and technical assistance to Cities, Counties and Non-Profits.
[email protected]
4836 State Route 325
Patriot, OH 45358
Phone: (740) 379-9085
I worked for 16 years with the Auditor of State, Local Government Services, 8 years at Symmes Valley LSD and 1 year at Gallia County LSD as treasurer.
[email protected]
88 E Broad St
Columbus, Ohio 43215
Phone: 8002820370
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.