Educational Articles

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Here in Ohio, the freeze-thaw cycle can wreak havoc on facility structures. To make sure your facilities are winter-ready, here are ten essential strategies to protect roofs and building envelopes from harsh winter conditions. 1. Start by Understanding Roof and Building Envelope Vulnerabilities in Winter. A roof is not engineered to be a static entity; changes in temperature, wind force, the weight of rain and snow, and other factors require it to expand and contract. When unwanted moisture infiltrates building components, freezes, expands, and thaws, it can cause significant damage, such as cracking and spalling of roofing membranes and underlying structural ...
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Laboratory safety in schools is essential to ensure the well-being of students, teachers and staff while conducting experiments and handling chemicals or equipment. Developing and following proper safety practices helps prevent accidents, injuries and exposure to hazardous substances. Creating a safety manual for the lab is a good way to start. Mission Statement Before addressing the parts of the safety manual, consider developing a mission statement. Mission Statements are a great way to show the laboratory's commitment to safety for both teachers and students. The mission statement should reflect the beliefs of the laboratory. Keep the mission ...
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Recent changes by the USDA to the Community Eligibility Provision (CEP) have significantly affected Ohio school districts. The change in eligibility requirements from 40% to 25% led to an additional 90 districts joining the program, which provides free breakfast and lunch to all students. These changes have also impacted Disadvantaged Pupil Impact Aid (DPIA) funding for districts that were part of the CEP before FY2025. While new CEP districts have received more funds, non-CEP districts have seen decreased funding due to the inflation of the statewide average percentage of Economically Disadvantaged (ED) students. Source: ODEW 1 Understanding ...
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On October 24, 2024, the competitive bidding threshold affecting Ohio public school districts will increase from $50,000 to $75,000. The new limit will not last long because the $75,000 threshold will receive a slight increase of 3% each calendar year. This change marks the first increase to the bidding threshold for school districts since the threshold increased from $25,000 to $50,000 in 2017. The increase in the bidding threshold arose out of the many changes stemming from Ohio Senate Bill (SB) 168 from the 135th General Assembly (GA). . In particular, SB 168 removed the existing bidding threshold amount in Ohio Revised Code Section (ORC) 3313.46 ...
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by Ernie Strawser - Frontline Senior Advisor, Analytics estrawser@frontlineed.com Ohio’s school funding formula specific to per-pupil poverty funding creates winners and losers. U nfortunately, this funding is aimed at some of Ohio’s students with the highest need. In a prior article , Meghan Homsher and I outlined the "winner and loser" concept. The intent here is to explain the foundation for the system of winners and losers in Ohio’s K12 poverty funding (DPIA). The formula relies on a per pupil amount of $422. However, only a few districts receive $422 per pupil and everyone else can receive much more or much less per pupil. ...
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OASBO members Todd Griffith, Treasurer/CFO of Licking Heights Schools, and Nathan Hilborn, Treasurer of Triad Local Schools, volunteered to represent OASBO at a career fair for business and communications students at Otterbein University on September 10. They talked with college students about their own experiences and how students could get started in school business. They also offered guidance about coursework and sharing information about OASBO. The School Business Careers effort is part of OASBO’s efforts to develop a broader awareness of and drive interest in the school business profession and to increase the pool of qualified candidates. OASBO has ...
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by Chris Copley, Senior Field Advisor, Tremco Roofing & Building Maintenance Indoor air quality (IAQ) is a crucial factor in the health and well-being of students and school staff. With Americans spending 90% of their time indoors and the average adult breathing around 3,000 gallons of air daily, the quality of that air is vital. Poor IAQ can lead to respiratory issues, allergies, and even affect cognitive function, which directly impacts student performance and attendance. If you’re hearing complaints like these — one classroom is too hot, another too cold; odors from the pool permeate the halls; noise from the cafeteria disrupts classes in adjacent ...
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In a case of first impression, the Ohio Supreme Court ruled 4-3 on August 20, 2024, that a county auditor is precluded from appealing the State Tax Commissioner’s final determination reiterating values agreed upon in a settlement agreement (Snodgrass v. Harris, Slip Opinion No. 2024-Ohio-3130). The majority opinion, written by Justice DeWine, gives priority to the statute authorizing the Tax Commissioner to achieve compromise—ending litigation—over a county auditor’s right to appeal a valuation determination, assuming no fraud, duress or error in reciting the compromise. What happens next? The Appellant County Auditor has 10 calendar days from the date ...
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by Rebecca Princehorn, Partner, and Paul Rutter, Partner Bricker Graydon Naming rights are a popular way to raise revenue without raising taxes. Popular, yes, but they have minefields of their own. Here is a checklist of considerations when presented with a naming rights revenue plan. Statutory Authority – ORC 3313.36 permits a district to accept gifts, including gifts with conditions that do not abrogate district management and control. The right to name district facilities is a district asset thus under district control. Naming Rights Policy – Most districts have a naming rights policy, particularly if they subscribe to ...
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The Fair Labor Standards Act (FLSA) requires employers to pay employees overtime for hours over forty in a week unless there is an exception to the rule. An exemption applicable to non-teaching administrative employees is called the EAP exception (executive, administrative, and professional). The employee’s salary and duties are compared to the U.S. Department of Labor standard (DOL) (using the “salary and duties” tests) to determine whether they are exempt executive, administrative, or professional positions and therefore not eligible for overtime under the law. The basic framework requires an employee to be paid a salary in an amount at least equal to the amount ...
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by Senior Manager Jeremy Buskirk and Director Matt Bubness, Baker Tilly As another fiscal year and budget process ends, you may be breathing a sigh of relief. This is well deserved. At the same time, this is the time to consider how to improve the budget process for next year and beyond. Now could be the best time to do an assessment of the process by considering it from your perspective as treasurer/CFO as well as polling colleagues to see what worked well and what didn’t. Then, you can begin planning improvements for next year. While taking time to evaluate the process is certainly a time commitment, it may help in ways beyond building a better budget ...
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By Ernie Strawser and Meghan Homsher, Frontline Senior Analytics Advisors Overview : This article discusses the issues below and does a deeper dive into the student demographics and funding formula. • Percentage of Economically Disadvantaged Students Increased Statewide • Ohio’s Calculated K12 Poverty Funding Decreased • Some Districts Gained Poverty Revenue and Other Districts Lost Revenue • Children’s Health Insurance Program Enrollment Recently Declined • Economic Disadvantage Ratio Squared Are there winners & losers? The economic disadvantaged revenue landscape changed dramatically in FY 2024 with a 9.6% ...
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By Doug Trimbach, Vice President of Energy Optimizers, USA Photosensitivity is an increased sensitivity to light, and it can lead to discomfort or adverse reactions, particularly for children with special needs. Recognizing and managing photosensitivity is important for creating an accessible learning environment for students, and it can result in a space with fewer behavioral incidents. The causes of photosensitivity vary, such as certain medical conditions, medications, or specific neurological disorders. It can lead to discomfort, visual disturbances, headaches, decreased ability to focus, or even seizures in some students. Children with Autism ...
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by Meghan Homsher and Ernie Strawser State Funding Trends Property values have significant influence over your per-pupil state funding. With the recent rise in property values, many districts are experiencing noticeable change in their state funding revenue forecast. In many cases, the change is unfavorable. When reviewing the impact of values on FSFP funding, consider that higher values can reduce your state share of per pupil funding. In this example, by FY 2028 the district is trending toward a per pupil state funding loss of about $300. Property values could be a leading indicator of the district’s future state funding results. Know Your ...
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The State Employment Relations Board (SERB) Wage Settlement Report for 2023 was released recently. This report analyzes collective bargaining agreements entered into in calendar year 2023 and provides employers with useful data on the average wage agreements, which can be reviewed by areas of the state, type of employer and employment, and more. Focusing only on teaching contracts entered into in 2023, the SERB data reveals the average wage increase was 3.24% statewide in year one of the contract. This average was drawn from 141 teaching contracts entered into in 2023. Over the entire period of the contract, the average teacher wage increase is ...
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In many districts, general revenue fund cash balances serve as a safeguard against budgetary uncertainties and allow districts to address various financial exigencies. Recently, our associations have observed a heightened level of scrutiny regarding district general reserve fund cash balances, with some viewing cash reserves as indications of overtaxation or inefficient use of public funds. In light of this, we wanted to remind districts of the resources that are available to help determine these balances, transparently explain the rationale behind reserve levels, and foster trust and confidence in financial decision-making processes. Review the cash ...
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Good luck with that! Because there are many variables associated with a municipal bond issue, achieving “the best” rate is challenging. All too often, the demands on school treasurers such as payroll, budgets, forecasts, routine accounting, monthly reporting, and annual audits make bond issues just “one more thing” to do. However, there are steps a school CFO can take to ensure a successful bond issue that results in a competitive interest rate. Next to funding the annual operating budget for an Ohio school district, the biggest single expenditure taxpayers are asked to bear is repaying a bond issue for building projects. Currently, due to higher interest ...
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by Meghan Homsher - Senior Analytics Advisor, Frontline Education Ernie Strawser - Senior Analytics Advisor, Frontline Education Introduction As property values and taxpayer incomes rise, increases in the Fair School Funding Plan’s (FSFP) local capacity/share calculations, can cause shifts in local versus state’s share of funding. In FY 2022, the median state share of the per pupil FSFP Base Cost funding was 50.8%, the median state share may drop to 46.4% in FY 2025. The number of districts at the minimum 10% state share in 2022 was 56 and that number is expected to increase to 77 in 2025. There are approximately 155 guarantee districts (funded at 2020 ...
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Safety first should always be the mantra for any organization. An effective housekeeping program is as important as any other safety program and provides a great culture for employees. To avoid injuries caused by poor housekeeping practices, the workplace must be maintained in order throughout the day. Discuss with employees how effective housekeeping procedures reduce the risk of accidents. Stress that housekeeping should not be a one-time event but an ongoing process with repetition a key to success. Regardless of what business operations occur at your organization, implementing a housekeeping plan has many benefits, including: • Fewer slips, ...
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Historic increases in property values and their impact on local property taxes are generating a great deal of attention. Some homeowners experienced a reappraisal increase in their home’s taxable value by as much as 45% in tax year 2023. The lowest countywide reappraisal in Ohio was 15% , and countywide averages across the state were 35%. School property tax bills, as well as those for other local governments, can increase along with property values – but not always . For many schools, local property taxes will not increase as much as property values because of Ohio’s inflationary tax reduction factors, sometimes referred to as HB 920. For state ...