| 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 | 1.75 | View |
| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| Impacts on Local Tax Revenue | Todd Griffith, Treasurer, Licking Heights Local School District, David Seed, Partner, Brindza McIntyre & Seed LLP | 1.25 | View |
| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| Debt Issuance | Paul Rutter, Of Counsel, Bricker & Eckler, Dan Schall, Municipal Advisor/Director, Bradley Payne Advisors, Patrick King, Managing Director, STIFEL | 2 | View |
| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| Grant Accounting & Management | Brian Jones, Executive Director, Office of School Finance, Ohio Department of Education, TJ Cusick, Treasurer, Worthington City SD | 1.5 | View |
| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| EMIS | Tammy Hrosch, EMIS Coordinator, Meta Solutions | 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 | |
|---|---|---|---|
| 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.
Statement 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]
6539 Summit Rd W
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.
[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]
100 South Third Street
Columbus, OH 43215
Phone: (614) 227-2372
Paul Rutter is a member of Bricker & Eckler'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.
[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]
175 South Third Street
Suite 230
Columbus, OH 43215
Phone: (614) 227-3792
Patrick King joined Stifel in March 2009 after working with several other national public finance firms since entering the public finance business in 2001. Mr. King has worked on hundreds of short and long-term bond issues with a par amount in excess of $4 billion. His experience includes bond issues for cities, school districts, libraries, counties, special districts, authorities and park districts. Mr. King has made Ohio school finance a focus area of his career and has been engaged by dozens of Districts across Ohio to work on financings. Prior to his investment banking career, Patrick worked in local government in central Ohio. Patrick holds his Masters of Public Administration from The Ohio State University and a Bachelor of Arts from the University of Dayton. Patrick is a general securities representative (Series 7). Patrick is active in the central Ohio community and currently serves on the Board of Trustees for the Solid Waste Authority of Central Ohio, The Franklin County Hospital Commission and the Friends of the Columbus Metropolitan Library.
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 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]
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.
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 Accreditation 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]
100 Executive Dr
Marion, OH 43301
Phone: (937) 206-4034
Tammy Hrosch is the EMIS Manager for META Solutions and leads a team of twenty three EMIS specialists across five META locations. She has been reporting EMIS data for 19 years 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.
[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.
[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.
