Articles

10 Questions Every Treasurer Should Ask Before Starting a Facility Plan

By Jennifer Fuller posted 3 days ago
Facility planning is one of the most important decisions a district will make. It shapes how students learn, how staff work, and how resources are used for decades. It also carries real financial responsibility and requires strong community trust. In Ohio, those decisions can often be tied to OFCC funding cycles, local levy timing, and long-term capital strategy. The districts that navigate this well do not start with drawings or cost estimates. They start by asking the right questions. 1. What problem are we trying to solve? Every district feels pressure to act, but not every challenge requires the same response. Growth, aging buildings, ...

What Is Collaboration, Really?

By Dan Schall posted 3 days ago
The word collaboration is used every day in public institutions and corporations alike. Strategic plans promise it, leaders demand it, and teams are evaluated on their ability to achieve it. Unfortunately, collaboration too often translates into simple consensus-building and routine cooperation. To be transformative, collaboration must be much more than that. Recently, I was discussing my background with colleagues, and I realized I have been fortunate to work with truly collaborative teams. As a school treasurer, I had superintendents, associations representing teachers and classified staff, and staff that really knew how to collaborate, not just cooperate. ...

Member Spotlight: Terry Addison, Executive Director of Finance, Columbus City Schools

By Terry Addison posted 7 days ago
How many years have you been in the school business profession? 26 Years How did you first learn about and then become involved in the school business profession? My introduction to the school business profession came during my tenure as a staff accountant. At that time, I was part of the Local Government Services department within the Auditor of State's Office. This experience provided me with valuable insights into the operations and responsibilities associated with school business administration. What is your proudest career accomplishment? One of my greatest professional achievements ...

Summer Food Program Benefits Rural Schools

By Shannon Amos posted 7 days ago
The Summer Food Service Program (SFSP) is a USDA Child Nutrition program designed to ensure that children have access to meals when they are on summer break. Less than 20 percent of students who qualify for free- or reduced-price meals participate in summer meal programs. This leaves a significant food gap that families must fill, and it increases food insecurity during what should be a carefree time for kids. Before 2020, summer meals were exclusively served on-site in congregate locations with separate timeframes for students to participate in each meal service. During the COVID pandemic, USDA waivers allowed summer program operators to distribute multiple ...

Member Spotlight: Lana Fairchild, Treasurer/CFO Amanda-Clearcreek LSD

By Lana Fairchild posted 16 days ago
How many years have you been in the school business profession? 13 years How did you first learn about and then become involved in the school business profession? A superintendent recruited me from the private sector to manage HR and operations for the school district. He then encouraged and helped me obtain a school business manager license and later a school treasurer license. What is your proudest career accomplishment? My proudest career accomplishment is the construction project we just finished. We built four facilities for $21 million and were able (through tax arbitrage) to earn the district $1.3 million in interest utilizing certificates ...

Understanding the New Role of County Budget Commissions and School Districts’ Ability to Challenge Their Actions

By Christian Williams posted 27 days ago
By Christian M. Williams, Esq. and Bradley A. Novak, Esq. The Ohio General Assembly has made clear their intent to reform the real property tax system throughout the State. Notably, the General Assembly has increased county budget commissions’ statutory authority with regard to reviewing budgets, distributing property taxes, and reallocating millage. This increased authority has the potential to result in millions of dollars in property tax revenue lost by public school districts across the state. This article will discuss the newly established authority of county budget commissions, the implications for school districts, and appeal rights that school districts ...

The Cost Squeeze: How Energy Efficiency Can Help Ohio School Districts Weather Utility and Tax Changes

By Doug Trimbach posted 02-23-2026
Across Ohio, school districts are being squeezed from two sides: rising utility costs and uncertainty around future property tax funding. Together, these pressures make it harder to balance budgets without cutting programs or delaying needed improvements. The good news? Smart energy efficiency investments can help schools absorb these impacts—often without raising taxes. Rising Utility Costs Electric and natural gas rates have increased sharply in recent years, with many public facilities seeing double-digit increases from pre-pandemic levels. These increases aren’t driven by usage alone. Higher generation, transmission, and capacity charges—along with major ...

Member Spotlight: Randy Betram

By Randall Bertram posted 02-20-2026
How many years have you been in the school business profession? 25 How did you first learn about and then become involved in the school business profession? I was first introduced to the school business profession in 1991 through my wife, Sandy, who was working as a payroll professional for Centerville City Schools at the time. Her supervisor, Treasurer Mike Dugan, regularly hosted informal gatherings for his team that included spouses, which provided an opportunity for me to learn more about the field. During these conversations, Mike and I discovered a mutual interest in each other’s work. He was intrigued by my experience working in the corrections ...

Key Construction Law Updates

By Brock Miskimen posted 02-17-2026
by Brock Miskimen, Of Counsel, and Tarik Kershah, Partner, Bricker Graydon Wyatt The Ohio General Assembly made several changes to Ohio law in the state operating budget (House Bill 96) that impact public construction projects. The changes range from streamlined construction manager at risk (“CMR”) and design-build procurements for projects under $4 million to updated retainage requirements. Below are highlights of some of the key changes. Streamlined CMR and Design-Build Selection for Projects Under $4 Million In the Construction Manager at Risk (CMR) model , the CMR holds all contracts with subcontractors and offers a guaranteed maximum price (GMP) ...

Capital Assets & GASB 34: A Refresher

By Kim Falco posted 02-17-2026
Capital assets and GASB reporting are vital to responsible financial management, enabling long-term planning, fostering public trust, and supporting informed decisions. However, capital asset management remains one of the most challenging areas of governmental accounting. This article reframes GASB 34 in a practical context to provide clarity and best practices. GASB 34: A Shift in Reporting GASB 34 shifted governmental reporting by bringing in long‑term investments. Financial statements must show: What a government owns, How old those assets are, and How much useful life remains. This is an ongoing process affected by turnover, missing ...

Why Did My Taxes Go Up?

By Meghan Homsher posted 02-10-2026
by Meghan Homsher and Ernie Stawser, Senior Analytics Advisors, Frontline School district superintendents, treasurers, board members, and even county auditors and legislators may hear this question frequently over the next several months. This graphic illustrates how a single Tax Year change can affect tax bills across multiple years because property taxes are calculated in one year and billed later . The Tax Year portion shows when property values change and the annual tax amount is established. The Collection Year portion shows how that same tax amount appears on bills, split into a 1st-half and 2nd-half bill. The key point is that c ...

Member Spotlight: Rhiannon Davis, Deputy Treasurer, Tri-County Career Center

By Rhiannon Davis posted 02-09-2026
How many years have you been in the school business profession? Although I have experience working in the public sector, this is my first year working in the school business profession. How did you first learn about and then become involved in the school business profession? I have previous experience working with the Ohio Auditor of State. School districts were always my favorite clients to work with, and I always enjoyed working with other school treasurers. When there was a job opening for a school treasurer position at the career center that is just down the street from my house, I knew I had to take the opportunity! What is your proudest career accomplishment? ...

CLEAR Residency Verification

By Alex Thonet posted 01-29-2026
Ohio’s Rapid Momentum and What It Means for School Districts Residency verification has become a growing priority for Ohio school districts as mobility increases, enrollment boundaries are tested, and funding accuracy becomes more important than ever. In the last 18 months, the state has experienced a surge in CLEAR adoption , with more than 30 Ohio school districts integrating the platform into their enrollment, truancy, compliance, and student‑support workflows. This marks the first time CLEAR has seen such rapid statewide momentum, signaling a shift in how districts approach residency challenges. Why CLEAR Is Taking Off in Ohio Ohio districts ...

What Employers Need to Know About the New Overtime Tax Deduction

By Emily Dilloway posted 01-27-2026
by Emily J. Dilloway, Susan L. Oppenheimer, Attorneys, Bricker Graydon Wyatt LLP The federal One Big Beautiful Bill Act (OBBBA) recently introduced a new tax benefit for employees who earn overtime. Although the public conversation has often framed this change as “no tax on overtime,” that is not an accurate description. The law does not eliminate taxes on overtime wages at the time they are paid. Instead, it creates a new above‑the‑line federal tax deduction for certain types of overtime earnings. There are also misconceptions circulating that the law affects who is exempt from overtime or how overtime wages should be calculated. It does not. The law ...

Ohio's Local Share – Formula Vs. Actual

By Ernie Strawser posted 01-26-2026
by Ernie Strawser, Senior Advisor, Analytics Frontline Education The Ohio K12 calculated formula assumes local revenue districts cannot legally bill or collect. This mathematically inflates the local share while reducing state revenue to schools. The result can be increased pressure on local taxpayers to levy additional taxes, and/or for district leaders to cut students’ educational programs. The formula is based upon a partnership between state funding and local funding. Calculated state revenue to schools begins with a per-pupil base cost to educate a student. The statewide average amount in FY 2027 is about $9,260. Base cost ...

Member Spotlight: Joe Shumar, Treasurer, Orrville City Schools

By Joseph Shumar posted 01-21-2026
How many years have you been in the school business profession? 1 year How did you first learn about and then become involved in the school business profession? I was catching up with Patrick McGinty, the treasurer of Dalton Local Schools. He was talking about the different aspects of his job and what it entailed. The different facets of the role were all things I was interested in having in my profession. That led to me going through the OASBO Pathway for licensure. What is your proudest career accomplishment? Being my first year I wouldn't say I have a career accomplishment to speak to. Instead, I will say how grateful I am for the ...

When should an insurance liability claim be settled?

By Thomas Strup posted 01-21-2026
by Thomas Strup, SORSA Executive Director Insurance liability claims arise when one party is alleged to be legally responsible for causing injury, property damage, or financial loss to another. Deciding when to settle such claims is one of the most important strategic choices for insurers and policyholders alike. Settling too early may result in overpayment, while waiting too long can increase costs and risks. Understanding the key factors that influence settlement timing helps all parties make informed decisions. A liability claim typically involves three main elements. The first is liability, whether the insured is legally responsible for the loss. The ...

Member Spotlight: Rachel Tansey, Treasurer/CFO, Green Local School District

By Rachel Tansey posted 01-13-2026
How many years have you been in the school business profession? 2.5 years How did you first learn about and then become involved in the school business profession? I spent 19 years managing federal programs and grants, which required close collaboration with the Finance Office. Through this work, I discovered an aptitude for school finance, and my colleagues often joked that they would make an accountant out of me one day. This experience ultimately led me to pursue my treasurer’s ...

CAPITAL ASSETS VS. INSURANCE ASSETS

By Kim Falco posted 01-07-2026
I am asked this question often in my consultations and presentations: What is the difference between Capital Assets and Insurance Assets? One of the most common areas of confusion is asset valuation — particularly when capital asset values are compared to insurance values. Capital assets are recorded at historical cost and depreciated over time. Historical cost is what you paid to acquire or construct the asset, including certain ancillary costs. Insurance values, on the other hand, are based on replacement cost — what it would cost to replace that asset today. So when leadership looks at an insurance schedule and compares it to the capital ...

PERPP Recordkeeping: A Review of the Process

By Andy Sawan posted 01-06-2026
As 2025 concludes and we begin a new year, please be reminded that your PERRP Recordkeeping logs, summaries, and online reports are due by February 1st, if applicable. While the recordkeeping process can be complex, the following information can help provide clarity. All school districts are required to maintain a PERRP log for each facility. Facilities include high schools, middle schools, elementary schools, transportation buildings, and administrative offices. Download the recordkeeping forms and instructions and accurately record all injuries occurring during the calendar year that meet the criteria for being "recordable." Please note that not ...