Professional School Treasurer Licensure

• Review of statutory duties 

• Relationship with board of education 

• Role and relationship with superintendent and other administrators 

• Relationship with other offices and officials 

2. Financial Management (20 hours) 

• Basic banking depository requirements 

• Investments 

• Bonds and notes 

3. Fund Accounting (50 hours) 

• Processing accounts payable and receivable 

• Receipts 

• Billing and invoices 

• Purchase orders and encumbrances 

• Petty cash and change funds 

• Student activity funds/management 

• Internal accounting controls 

4. Financial Reporting (50 hours) 

• Budget and appropriations 

• Financial forecasting and fiscal analysis 

• General purpose financial statements, cash reporting 

• GAAP 

5. Purchasing and business functions (80 hours) 

• Bidding and purchasing procedures 

• Employee contracts 

• Payroll processing/distribution/reports 

• Employee benefits (type, enrollment & claims) 

• Salary schedules 

6. Legal/Legislation (50 hours) 

• Ohio compliance functions 

• Fiscal certificates 

• Legal notices 

• Short and long-term borrowing 

• FMLA, ADA, FLSA, Workers’ Compensation 

7. Administrative and other duties (20 hours) 

• Board secretary-minutes and role at board meetings 

• Member of administrative team/role with policy team 

• Record retention/destruction 

• Collective bargaining (public sector) 

8. Other areas, if appropriate, to the particular district and its needs (20 hours) 

Option 2 

In place of a supervised 300-hour school treasurer internship, it is possible to utilize two years of significant, full-time global fiscal officer responsibility in an organizational setting in place of a supervised 300-hour school treasurer internship. 

This experience must be at the level of either chief or assistant (deputy) fiscal officer, such as a township fiscal officer, city or county finance director, or chief financial officer (or equivalent) at a public university Additionally, work experience of candidates employed with the auditor of state or a private CPA firm working as an auditor in K-12 public school districts may be considered The work experience. must be representative of the broad range of functions, and areas of responsibility must include at least four (4) of the following: 

• Accounting and financial reporting 

• Forecasting and planning 

• Budgeting and appropriations 

• Cash and asset management 

• Finance and investments 

• Supervision of payroll procedures 

• Compliance functions including tax payments and filings 

• Office management 

Option 3 

Candidates may complete the approved Ohio Association of School Business Officials (OASBO) pathway in place of a supervised 300-hour school treasurer internship. 

In place of a supervised 300-hour school treasurer internship, it is possible to utilize two years of significant, full-time global fiscal officer responsibility in an organizational setting in place of a supervised 300-hour school treasurer internship. 

This experience must be at the level of either chief or assistant (deputy) fiscal officer, such as a township fiscal officer, city or county finance director, or chief financial officer (or equivalent) at a public university Additionally, work experience of candidates employed with the auditor of state or a private CPA firm working as an auditor in K-12 public school districts may be considered The work experience. must be representative of the broad range of functions, and areas of responsibility must include at least four (4) of the following: 

• Accounting and financial reporting 

• Forecasting and planning 

• Budgeting and appropriations 

• Cash and asset management 

• Finance and investments 

• Supervision of payroll procedures 

• Compliance functions including tax payments and filings 

• Office management  

Candidates may complete the approved Ohio Association of School Business Officials (OASBO) pathway in place of a supervised 300-hour school treasurer internship.