MASBO 2018 Annual Conference and Certification Course

Conference Agenda

Discover Your Inner Superhero

Links to presentations are listed under each session name.

Note: CPE Credits from the National Association of State Boards of Accountancy (NASBA) are offered for select sessions, and have a “CPE” designation after the title. Credits from the Minnesota Board of School Administrators will continue to be provided for the full conference.


 

Wednesday, May 9

8:00am-5:00pm

Registration Desk Open

9:00am-12:00pm

Certification Course: Cash Management & Investing II
Steve Pumper, Vice President – PMA Financial Network

9:00-10:00am

MASBO Board of Directors Meeting

10:00-11:30am

Optional Pre-Session: Become an Epic Communicator!
Download handout (PDF) Handouts will also be provided during the session
Jason Davis, Director of Information Technology – University of Minnesota - Duluth

11:30am-12:30pm

Lunch

12:30-12:35pm

Welcome

12:40-2:20pm

Gold Mine Session Round One: Public Purpose; Auditing Update; Workplace Wellness-Control Your Destiny!; The Continuing Development of Transgender as a Protected Class; TRA; SERVS 101; Lessons from the Front Lines of GASB 75 OPEB Reporting; New ADM Estimates Web Application
Complete details and links to handouts are given below

2:20-2:45pm

Break and Gold Mine Presenters Available for Questions

2:45-4:25pm

Gold Mine Session Round Two: UFARS Hot Topics; Fundraisers; FLSA & Minimum Wage; PERA; Progressive Discipline; Health and Safety Portal & LTFM Tools; Unpaid Student Meal Debt; Revenue Simulation
Complete details and links to handouts are given below

4:25-4:45pm

Gold Mine Presenters Available for Questions

4:30-5:00pm

New Member Meeting

6:00-10:00pm

The Great MASBO Gathering

Thursday, May 10

7:00am-5:00pm

Registration Desk Open

7:30-8:30am

Leadership Academy Breakfast – All past Leadership Academy graduates are invited to start their day with a special breakfast to connect and network.

7:30am-1:30pm

Trade Show Set Up

8:30-10:00am

General Session

Keynote: Be Your Own "Real Life" Superhero
Sam Glenn

10:00-10:10am

Break

10:10-11:00am

Breakout Sessions

Attitude Changes Everything
No handouts provided
Sam Glenn

Special Education Revenue Simulation
Download handout (PDF)
Paul Ferrin, Special Education Funding and Data Supervisor, Division of School Finance – MN Department of Education

UFARS 101
Download handout (PDF)
Deb Meier, School Finance – MN Department of Education

Long-Term Facilities Maintenance Review
Download handout (PDF)
Sarah Miller, Education Finance Specialist – MN Department of Education

Preparing for a Bond Referendum?
Download handout 1 (PDF)
Chris Kubesh, Facility Specialist, School Finance – MN Department of Education

Equitable and Competitive Pay
Mike Verdoorn, Principal Consultant – Gallagher Benefit Services, Inc.

How to prepare and submit a comprehensive annual financial report (CAFR) for ASBO's Certificate of Excellence (COE) award (CPE)
Download handout (PDF)
Kelly Benusa, Director of Business Services – Osseo Area Schools
Ed Chabal, Chief Financial Officer – Mt. Pleasant Community School District
Jim Eichten, Managing Partner – Malloy, Montague, Karnowski, Radosevich, & Co. P.A.
Mike Hueller, CPA, Coordinator of Accounting and Payroll – Osseo Area Schools

11:00-11:10am

Break

11:10am-12:00pm

Breakout Sessions

Special Education Revenue Simulation (Repeat Session)
Download handout (PDF)
Paul Ferrin, Special Education Funding and Data Supervisor, Division of School Finance – MN Department of Education

Long-Term Facilities Maintenance Review (Repeat Session)
Download handout (PDF)
Sarah Miller, Education Finance Specialist – MN Department of Education

ADM Impact of PSEO, Concurrent PSEO and OLL
Download handout 1 (PDF)
Download handout 2 (PDF)
Download handout 3 (PDF)
Sharon Peck, Data Management/School Finance Supervisor – MN Department of Education
Jeanne Krile – MN Department of Education
Kelly Wosika – MN Department of Education

#MeToo: Investigating and Responding to Allegations of Workplace Sexual Harassment
Download handout (PDF)
Timothy Sullivan, Shareholder – Ratwik, Roszak & Maloney, P.A.

ESSA and REAP (SRSA and RLIS) Update
Download handout (PDF)
John Moorse, Director - Division of Student Support – MN Department of Education

Minnesota Sales and Use Tax for School Districts (CPE)
Download handout (PDF) (handouts will also be provided by the presenter)
Karin Harris, Revenue Tax Specialist, Principal – MN Department of Revenue
Dan Heitzman, Revenue Tax Specialist, Principal – MN Department of Revenue

Stick to the Weather: Politics, Religion, and School Employee Free Speech
Download handout (PDF)
Nathan Shepherd, Attorney – Ratwik, Roszak & Maloney, PA

12:00-1:30pm

Recognition Lunch and Business Meeting

1:30-3:30pm

Dessert Reception and Trade Show

5:00pm

Wellness Walk/Run

8:30pm-12:00am

Networking Event at Grandma's Sports Garden

Friday, May 11

7:00-9:00am

Registration

8:00-9:00am

Resource Committee Meetings

9:00-9:50am

Breakout Sessions

Special Education Update/Third Party Billing
Download handout (PDF)
MN Department of Education

New EDRS Web App
Download handout (PDF)
Beth Tomlinson, State Program Adminsitrator Principle – MN Department of Education
Jill Bemis, Education Finance Specialist – MN Department of Education

Options for Financing Projects (CPE)
Download handout (PDF)
Jeff Seeley, Senior Municipal Advisor / Vice President – Ehlers & Associates
Andrea Uhl, Municipal Advisor – Ehlers & Associates

Common Audit Findings Related to Purchasing — and How to Avoid Them
Download handout (PDF)
Jennifer Smith, CPA, Senior Manager – Wipfli LLP

Key Performance Indicators to Drive Success in Child Nutrition Programs
Download handout (PDF)
Jean Ronnei – Pro-Team Foodservice Advisors

Teacher Licensure Update
Download handout (PDF)
Professional Educator Licensing and Standards Board – PSLB MN State Agency

The Evolving Health Reimbursement Arrangement
Download handout (PDF)
Paige McNeal, Vice President – Educators Benefit Consultants, LLC

9:50-10:00am

Break

10:00-10:50am

Breakout Sessions

Special Education Update/Third Party Billing (Repeat Session)
Download handout (PDF)
MN Department of Education

Career & Tech Update
Download handout (PDF)
Joel Larsen, Program Specialist – MN Department of Education

Cyber Events & Compromised Data - Actual District Experiences and Actions
No handouts provided
Steve Anderson, Business Manager – ISD 704
Dan Pyan – So Washington County Schools
Tina Palmer, Business Manager – ISD 466
Kerry Leider, Risk Management Consultant – Marsh & McLennan Agency, LLC
John Siffert, Risk Management Consultant – Marsh & McLennan Agency, LLC

Ethical Issues in the Workplace (CPE)
Download handout 1 (PDF)
Download handout 2 (PDF)
Jennifer Earley, Attorney – Ratwik, Roszak & Maloney, P.A.

Federal Tax Reform: What it Means for School Districts
No handouts provided
Kristin Hanson, Director – PFM Financial Advisors; Michael Belarmino, Senior Policy Advisor – GFOA

DOL Compliance: Is Your School at Risk?
Download handout 1 (PDF)
Curt Coffey, Marketing Assistant – TimeClock Plus

LTFM in Action (CPE)
Download handout (PDF)
Jodie Zesbaugh, Senior Municipal Advisor – Ehlers and Associates
Greg Crowe, Municipal Advisor – Ehlers and Associates

10:50-11:00am

Break

11:00-11:50am

Legislative Update
Download handout (PDF)
Tom Melcher, Director of Program Finance, Minnesota Department of Education

12:00pm

Conference Adjourns, Grab and Go Boxed Lunch and Prize Drawings



Wednesday

Certification Course

Cash Management & Investing II
Steve Pumper, Vice President – PMA Financial Network

The Minnesota Association of School Business Officials has established a voluntary certification program for all MASBO members and nonmembers. The courses are designed to train current and prospective school business officials, offers practical information to assist members in excelling in their profession. This session will discuss in detail the different kinds of investments available to school districts, along with liquidity, investment policy and Minnesota legal requirements. Cash flow management strategies will also be reviewed, including short term borrowing and arbitrage.


Optional Pre-Session

Become an Epic Communicator!
Jason Davis, Director of Information Technology – University of Minnesota - Duluth

Our communication skills not only influence how we are perceived by others, they also can impact our overall effectiveness in our work. In this optional pre-conference session, learn ways to improve your electronic communications and your presentation skills:

  • Get Control of Your Inbox: How to keep your inbox empty and make email work for you instead of against you by "closing the loop."
  • Have Success in Public Presentations: The 5 P's - Purpose, Picture, Plan, Part, Practice (and how to coach your peers).
  • Better Graphic Presentation of Complex Data / Decision Modeling: How to anticipate stakeholder resistance and clarify the relationship between available resources, drivers, and reasonable compromise.

Bio: Jason Davis is the Director of Information Technology at UMD. He taught Composition and English as a Second Language at UMD, and Writing Studies at Fond du Lac Tribal and Community College. Jason holds a B.A. in English and an M.A. in Liberal Studies from UMD, and a doctorate in Educational Policy and Administration from UMN-Twin Cities.


Gold Mine Session Descriptions, Round One (12:40-2:20pm)

A1 - Public Purpose
Download handout (PDF)

There is more and more pressure for districts to donate money or do things that would probably not meet the public purpose test for expenditures. This session will review what is eligible and will talk about things like gift cards for students or families and staff refreshments (just to list a few).

  • Presenters: Kari Steinbeisser, Jena Thompson and Brenda Parsley – Conway, Deuth & Schmiesing
  • Moderator: Trudy Fennern – Region V

A2 - Auditing Update
Download handout (PDF)

This session is intended to cover new topics in the auditing of school districts including the implementation of recent GASB Statements on OPEB and Pensions.

  • Presenter: Jim Eichten – MMKR
  • Moderator: Tracey Fiereck – Region III (cmERDC)

A3 - Workplace Wellness-Control Your Destiny!
Download handout (PDF)

In order for each of us to pursue better days at work and in life, we need to make a conscious effort to do so. We have the power to craft our own positive mindset. We have the choice to bring our best selves to work each and every day in order to perform and function at a high level. You'll leave this session with several simple changes you can make to your work day to create more happiness and engagement for yourself and for the people you work with.

  • Presenters: Tish Kalla and Lori Dierks – SWWC
  • Moderator: Stacy Mead, Region I

A4 - The Continuing Development of Transgender as a Protected Class
Download handout (PDF)

This presentation addresses the continuing development of transgender as a protected class under state and federal law. Topics of discussion include applicable statutes, a case law update, and a discussion regarding commonly requested accommodations and a school district's obligations regarding the same.

  • Presenter: Timothy Sullivan, Shareholder – Ratwik, Roszak & Maloney, P.A.
  • Moderator: Christine Palmer – Region III (cmERDC)

A5 - TRA
Download handout (PDF)

This session will provide an update on TRA financial issues and potential legislation requests. Also included will be information pertaining to GASB 68.

  • Presenter: John Wicklund – TRA
  • Moderator: Joe Crawford – Region III (cmERDC)

A6 - SERVS 101
Download handout (PDF)

Learn how to manage your title applications, how to request draws and finally how SERVS should balance to UFARS for the year-end audit.

  • Presenter: John Moorse – MDE
  • Moderator: Judy Clare – Region III (cmERDC)

A7 - Lessons from the Front Lines of GASB 75 OPEB Reporting
Download handout (PDF)

This session provides a behind-the-scenes look at the technical challenges districts will encounter as they implement GASB 75 OPEB accounting rules during FY2018. We’ll illustrate best practices and common pitfalls using actual client experiences so far. Attendees will leave with a better understanding of how they can prepare for a successful GASB 75 implementation.

  • Presenters: Mark Schulte and Laura Pistotnik – Van Iwaarden Associates
  • Moderator: Jeff Yeager – Region II (ARCC)

A8 - New ADM Estimates Web Application
Download handout (PDF)

This session will provide an overview of the new web-based application that districts and charter schools will use to submit their ADM estimates.

  • Presenter: Jeanne Krile – MDE
  • Moderator: Cindy Seifert – Region V

Gold Mine Session Descriptions, Round Two (2:45-4:25pm)

B1 - UFARS Hot Topics
Download handout 1 (PDF)
Download handout 2 (PDF)

Review changes in UFARS for Fiscal Year 2018, what's coming in Fiscal Year 2019, and other hot topics.

  • Presenter: Deb Meier – MDE
  • Moderator: Dianna Groskreutz – Region V

B2 - Fundraisers
Download handout (PDF)

How should districts handle Go Fund Me and similar sites? Should they be driven by the district, students, staff or community members? Learn how to properly manage situations where fundraising sites are used.

  • Presenter: Caroline Stutsman – BerganKDV
  • Moderator: Sue Anderson – Region III (cmERDC)

B3 - FLSA & Minimum Wage
Download handout (PDF)

This is a refresher session on the rules and regulations surronding FLSA and Minimum Wage.

  • Presenter: Nathan Shepherd – Ratwik, Roszak & Maloney, P.A.
  • Moderator: Dion Caron – Region IV (SWWC)

B4 - PERA

This session will include updates, changes and discussion about the basics of PERA enrollment with the focus on Provisional Enrollment. This would also cover the required forms and how PERA is notified of the Provisional Enrollment and the process they use to confirm eligibility with these types of enrollments.

  • Presenter: Luis Argueta – PERA
  • Moderator: Nikki Logan – Region II (ARCC)

B5 - Progressive Discipline
Download handout (PDF)

This session will discuss how to correctly discipline employees to support a solid corrective action plan with measurable goals. How progress should be tracked and documentation needed for a potential termination.

  • Presenter: John P. Edison – Rupp, Anderson, Squires & Waldspurger, P.A.
  • Moderator: Eve Maly – ARCC

B6 - Health and Safety Portal & LTFM Tools
Download handout (PDF)

What am I supposed to report? Will this be used into the future? How should it tie to UFARS files? What tools are available to assist in your LTFM application? Learn the answers and more!

  • Presenter: Christine Schmitt – SWWC
  • Moderator: Jill Guhlke – Region V

B7 - Unpaid Student Meal Debt
Download handout (PDF)

Delinquent debt, bad debt, donations, the food service fund and the general fund. What does it all mean? Learn about the regulations, listen to best practices and develop new strategies.

  • Presenter: Deb Lukkonen – MDE
  • Moderator: Barb Marron – Region IV (SWWC)

B8 - Revenue Simulation
Download handout (PDF)

Listen to an expert talk about and show tips and tricks for using this incredibly helpful tool.

  • Presenters: Wayne Miller and Cathy Erickson – Region I & ARCC
  • Moderators: Wayne Miller and Cathy Erickson – Region I & ARCC

Thursday

Keynote

Be Your Own "Real Life" Superhero
Sam Glenn

Sam Glenn Let’s be real, we have all had dreams or aspirations of being the superhero in the movies or books, but what about in real life? Is it possible? ABSOLUTELY!

Sam’s message, “Become Your Own Superhero”, will focus on living the best version of yourself and using your strengths to make positive contributions.

Sam will help to empower you to choose an attitude that works for you and your organizational success, your personal and professional development; inspiring you to serve others with excellence, build a culture where people thrive, improve your communications, and become the kind of person that people are excited to be around.

Bio: With Sam Glenn, “It’s all about attitude and it all starts with attitude!” Sam went from working nights as a janitor – negative, depressed and sleeping on the floor – to discovering renewed purpose, happiness and humor. Sam Glenn has been named Speaker of the Year on several occasions by meeting and event organizations and won two national awards for his training videos.

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Breakout Sessions (Thursday, 10:10-11:00am)

101 - Attitude Changes Everything
Sam Glenn

Every day we pick the attitude we will go at life with. Sam often refers to this as picking the driver of your bus, with the bus being our skills, knowledge experience and objectives. Which attitude do you want driving your bus for your life and your organization? If the wrong attitude is driving our bus, we will not achieve our full potential or give our best. This is why it is vital to have attitude awareness – to understand that the attitude we choose everyday is either leading us closer to our desired success or further away from it.

More than just having a positive attitude, Sam discusses ways to put the right attitude into action and how doing so will achieve the best results. While we cannot control what goes on around us, we can control our perceptions, responses and actions, which ultimately form our attitude. In this side-splitting humorous program Sam shares his seven attitude lessons to help you live the best version of yourself and use your strengths to make positive contributions.

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102 - Special Education Revenue Simulation
Paul Ferrin, Special Education Funding and Data Supervisor, Division of School Finance – MN Department of Education

This presentation will give an overview of the State Special Education Funding formula and Tuition Billing system. We will then go over the numbers to use in Special Education Interactive Model. The presentation will focus on reports posted on the Minnesota Department of Education (MDE) website under the Minnesota Funding Reports (MFR). The main reports we will be going over are the following: Comprehensive aid reports, Tuition Bill Rate Calculation reports, Tuition Bill District Calculation report, Historical Adj. ADM Capped at 1.0 (this is under Student on the MFR), District/School ADM report.

Bio: Paul Ferrin is currently the supervisor of the special education funding and data workgroup at the Minnesota Department of Education. He has worked at the department for almost 3 years in various roles including monitoring special education expenditures and providing data analytics to the special education funding workgroup.

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103 - UFARS 101
Deb Meier, School Finance – MN Department of Education

This session will provide an overview of UFARS, and discuss the UFARS manual chapters and how to code revenues and expenditures. It will also show how to locate the most recent UFARS manual and where to find helpful reports on the MDE website.

Bio: Deb graduated magna cum laude from Augsburg College with a B.A. in Business Administration with a concentration in accounting and finance. Deb was an auditor for 4 1/2 years for the Minnesota Department of Transportation. Deb has 16 years of experience as a Supervisor of Accounting for two different school districts. Deb has worked at MDE since December 2014 in the Division of School Finance.

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104 - Long-Term Facilities Maintenance Review
Sarah Miller, Education Finance Specialist – MN Department of Education

Do you have questions about the Long-Term Facilities Maintenance (LTFM) application process? Attend an overview of current LTFM Guidance. What are examples of allowable LTFM expenditures? What UFARS code dimensions should I use (Fund, Program, Finance Code and Balance Sheet Account review). Health and Safety (H&S) topics – Do the schools still need to record H&S data for approval in the H&S website and other related questions? Now that lead in water testing is mandatory for school districts and charter schools (beginning July 1, 2018), what guidance has been developed by MDH and MDE?

Bio: Sarah Miller has had more than 30 years of experience in business management and financial accounting in the court system, public accounting, hotel industry, and for the past 19 years in the Minnesota school system. Sarah was employed as Director of Business Affairs in three Minnesota school districts consulted with two Minnesota charter schools. Sarah has been employed at the Minnesota Department of Education (MDE) Division of School Finance for 7.5 years as an Education Finance Specialist on the Financial Management Team and currently on the Budget and Facilities team. She has extensive experience in the areas of Uniform Financial Accounting and Reporting Standards (UFARS); Statutory Operating Debt (SOD); Credit Enhancement Program approval (policy/procedural development with Minnesota Management and Budget (MMB)); School Business Bulletin; School Finance Award; Audit, Charter School Lease Aid; lead trainer for the Financial Management team and currently in the capacity of Long-Term Facility Maintenance. Sarah has a Bachelor of Science Degree in Business Administration – Accounting from the University of Northern Colorado, Greeley, Colorado. She has been an 18-year member of MASBO and has ongoing community involvement in music (accompanist/director) with students and adults, local Art’s Council and volunteer programs.

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105 - Preparing for a Bond Referendum?
Chris Kubesh, Facility Specialist, School Finance – MN Department of Education

The presentation will examine recent legislative changes to the review and comment process; common omissions from review and comment submissions; new project trends and provide an overview of updates to MDE's "Guide for Planning School Construction Projects."

Bio: Chris Kubesh has over 20 years experience in school finance at the Minnesota Department of Education. He holds a BA in economics from the University of St. Thomas and a MA in economics from San Diego State University.

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106 - Equitable and Competitive Pay
Mike Verdoorn, Principal Consultant – Gallagher Benefit Services, Inc.

Compensation is about half of an institution's budget, but are you confident that the pay structure is competitive and equitable? We will walk through the process of a salary survey study, and then how to use the data to establish a valid and defensible salary structure.

Bio: Mike has worked with over 50 school districts across the country reviewing the structures and compensation issues confronting public sector and school district organizations, such as the competitive nature with private sector, the job design that includes multiple functions, the variety of operations and site differences that impact scope and level of positions, and the funding capability of different sites or functions of the organization.

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107 - How to prepare and submit a comprehensive annual financial report (CAFR) for ASBO's Certificate of Excellence (COE) award (CPE)
Kelly Benusa, Director of Business Services – Osseo Area Schools
Ed Chabal, Chief Financial Officer – Mt. Pleasant Community School District
Jim Eichten, Managing Partner – Malloy, Montague, Karnowski, Radosevich, & Co. P.A.
Mike Hueller, CPA, Coordinator of Accounting and Payroll – Osseo Area Schools

Learn about the requirements for developing an effective CAFR. Review guidelines and processes to receive the COE award.

Learning objectives:

  1. Detail the requirements of a CAFR, providing examples and resources.
  2. Explain the COE program process and requirements.
  3. Describe the benefits of participating in the COE program.

Bio: Kelly Benusa is the Director of Business Services for Osseo Area Schools, a district of approximately 21,000 students. Kelly received ASBO's Pinnacle of Achievement in 2015 and MASBO's School Business Official of the Year award in 2014. Kelly currently serves on ASBO's Certificate of Excellence committee.

Bio: Ed Chabal is the Chief Financial Officer for the Mt. Pleasant Community School District in Mt. Pleasant, Iowa, a District of approximately 2100 students in southeast Iowa. Serving as Iowa ASBO President in 2007-2008 was the highlight of his seven years on the Board. Ed is also very active in the ASBO International organization and currently serves as a 3rd year member of the Board of Directors.

Bio: Jim Eichten is the Managing Partner of Malloy, Montague, Karnowski, Radosevich, & Co., P.A. He has worked with school districts and other local governments for 28 years. His areas of expertise include governmental auditing, accounting, federal financial assistance programs, Certificate of Achievement for Excellence in Financial Reporting programs, management consulting services, internal control studies, operational reviews and cash flow projections.

Bio: Mike Hueller, CPA, is Coordinator of Accounting and Payroll for Osseo Area Schools. Mike assists with the preparation of Osseo's CAFR and has also reviewed and assisted in the preparation of other district's CAFR's in his previous role with MMKR.

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Breakout Sessions (Thursday, 11:10am-12:00pm)

201 - Special Education Revenue Simulation (Repeat Session)
Paul Ferrin, Special Education Funding and Data Supervisor, Division of School Finance – MN Department of Education

This presentation will give an overview of the State Special Education Funding formula and Tuition Billing system. We will then go over the numbers to use in Special Education Interactive Model. The presentation will focus on reports posted on the Minnesota Department of Education (MDE) website under the Minnesota Funding Reports (MFR). The main reports we will be going over are the following: Comprehensive aid reports, Tuition Bill Rate Calculation reports, Tuition Bill District Calculation report, Historical Adj. ADM Capped at 1.0 (this is under Student on the MFR), District/School ADM report.

Bio: Paul Ferrin is currently the supervisor of the special education funding and data workgroup at the Minnesota Department of Education. He has worked at the department for almost 3 years in various roles including monitoring special education expenditures and providing data analytics to the special education funding workgroup.

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202 - Long-Term Facilities Maintenance Review (Repeat Session)
Sarah Miller, Education Finance Specialist – MN Department of Education

Do you have questions about the Long-Term Facilities Maintenance (LTFM) application process? Attend an overview of current LTFM Guidance. What are examples of allowable LTFM expenditures? What UFARS code dimensions should I use (Fund, Program, Finance Code and Balance Sheet Account review). Health and Safety (H&S) topics – Do the schools still need to record H&S data for approval in the H&S website and other related questions? Now that lead in water testing is mandatory for school districts and charter schools (beginning July 1, 2018), what guidance has been developed by MDH and MDE?

Bio:Sarah Miller has had more than 30 years of experience in business management and financial accounting in the court system, public accounting, hotel industry, and for the past 19 years in the Minnesota school system. Sarah was employed as Director of Business Affairs in three Minnesota school districts consulted with two Minnesota charter schools. Sarah has been employed at the Minnesota Department of Education (MDE) Division of School Finance for 7.5 years as an Education Finance Specialist on the Financial Management Team and currently on the Budget and Facilities team. She has extensive experience in the areas of Uniform Financial Accounting and Reporting Standards (UFARS); Statutory Operating Debt (SOD); Credit Enhancement Program approval (policy/procedural development with Minnesota Management and Budget (MMB)); School Business Bulletin; School Finance Award; Audit, Charter School Lease Aid; lead trainer for the Financial Management team and currently in the capacity of Long-Term Facility Maintenance. Sarah has a Bachelor of Science Degree in Business Administration – Accounting from the University of Northern Colorado, Greeley, Colorado. She has been an 18-year member of MASBO and has ongoing community involvement in music (accompanist/director) with students and adults, local Art’s Council and volunteer programs.

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203 - ADM Impact of PSEO, Concurrent PSEO and OLL
Sharon Peck, Data Management/School Finance Supervisor – MN Department of Education
Jeanne Krile – MN Department of Education
Kelly Wosika – MN Department of Education

This session will discuss the relationship between ADM and funding for PSEO, Concurrent PSEO, and OLL programs in your district.

Bio: Sharon has worked with student data at MDE for the past 37 years. She currently supervisors the student accounting, MARSS, PSEO and OLL student areas.

Bio: Jeanne has worked in School Finance with the PSEO program for the past four years. She is also responsible for the ADM projections system.

Bio: Kelly has been responsible for the student accounting system in School Finance for the past three years. This includes OLL, shared time, residency, and care and treatment.

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204 - #MeToo: Investigating and Responding to Allegations of Workplace Sexual Harassment
Timothy Sullivan, Shareholder – Ratwik, Roszak & Maloney, P.A.

This presentation addresses one of the most important and high profile legal issues in the modern workplace: sexual harassment. Discussion topics include applicable state and federal statutes, a case law update, and guidance for conducting effective investigations of allegations of workplace sexual harassment.

Bio:Tim Sullivan is a shareholder with Ratwik, Roszak & Maloney. He advises both school district and municipal clients in all areas of employment and labor law and litigation. He has substantial experience negotiating and drafting labor agreements and other contracts. He also has successfully represented clients in both interest and grievance arbitration, as well as before the state and federal courts.

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205 - ESSA and REAP (SRSA and RLIS) Update
John Moorse, Director - Division of Student Support – MN Department of Education

This presentation will provide an ESSA update and address changes in the REAP grant process, completing applications and discuss grant timelines.

Bio: As Director of the Division of Student Support, John helps ensure that districts have the knowledge, skills and tools to successfully implement federal Title Programs and state education programs assigned to the Division. John worked in a district as an elementary teacher, curriculum and staff development coordinator, assistant principal and elementary principal prior to coming to MDE.

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206 - Minnesota Sales and Use Tax for School Districts (CPE)
Karin Harris, Revenue Tax Specialist, Principal – MN Department of Revenue
Dan Heitzman, Revenue Tax Specialist, Principal – MN Department of Revenue

This presentation explains how sales tax applies to sales and purchases made by school districts, public schools (pre-K through grade 12, charter schools, community education classes, early childhood development classes and alternative schooling). By the end of the presentation you will know how sales and use tax applies to purchases made by public schools and school districts, which sales made to students are taxable, when ticket sales and admissions to school games, events and activities are taxable, when fundraising sales are taxable and when they are not, and what resources are available to help answer future questions and keep you informed.

Bio: Karin works for the Minnesota department of Revenue as a Revenue Tax Specialist, Principal. She has a Bachelor of Science in Business Administration with a concentration in Accounting from the University of Houston. Karin has more than 24 years of experience educating Minnesota taxpayers through audits, classes and presentations. She teaches the following classes: Basic Sales and Use Tax, Minnesota/Wisconsin Border Issues and Salesa nd Use Tax for Manufacturers Webinar.

Bio: Dan works for the Minnesota Department of Revenue as a Revenue Tax Specialist, Principal. He has a Bachelor of Science degree in Accounting and Finance from the University of Wisconsin - Superior. Dan has been with the department for more than 14 years. He teaches the following classes: Basic Sales and Use Tax and Sales and Use Tax for Manufacturers Webinars.

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207 - Stick to the Weather: Politics, Religion, and School Employee Free Speech
Nathan Shepherd, Attorney – Ratwik, Roszak & Maloney, PA

Politics and religion are generally off-limits in polite company, but these topics often come up in school settings. Do school employees have a right to talk about politics in class or refuse to teach certain topics because of religious beliefs? This presentation will discuss permissible limitations on school employee speech about these and other difficult subjects.

Bio: Nathan Shepherd is an associate with Ratwik, Roszak & Maloney, where he advises school and municipal clients in all areas of municipal law, school law, labor and employment law, and litigation.

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Breakout Sessions (Friday, 9:00-9:50am)

301 - Special Education Update/Third Party Billing
MN Department of Education

This presentation will provide an update of what’s new in the world of Special Education Funding. Topics will include federal allocations, state aid calculation timelines, third party billing (how rates are set and what you can do with your MA funds), the special appropriations (special pupils, out of state and court placements) along with other various funding updates.

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302 - New EDRS Web App
Beth Tomlinson, State Program Adminsitrator Principle – MN Department of Education
Jill Bemis, Education Finance Specialist – MN Department of Education

This session will provide an overview of the new EDRS Web based application.

Bio: Beth is currently a member of the Minnesota Department of Education Special Education Funding Team. She has been with MDE for 1-1/2 years as the EDRS contact person. Prior to MDE she worked for a public school district for 14 years, working both in the special education department and in the finance department.

Bio: Jill Bemis is an Education Finance Specialist in the Special Education Funding and Data Team, which is part of the School Finance Division at the Minnesota Department of Education.

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303 - Options for Financing Projects (CPE)
Jeff Seeley, Senior Municipal Advisor / Vice President – Ehlers & Associates
Andrea Uhl, Municipal Advisor – Ehlers & Associates

This session will give a high level overview of the various financing options available to schools. The session will discuss statutory requirements, example situations for the use of various financing options and pros and cons of each option.

Bio: Jeff joined the Ehlers’ Roseville office as a Municipal Advisor in 2009 to help Minnesota and Wisconsin school districts design and implement financial solutions. Prior to joining Ehlers he was Director of Fiscal Affairs at the Winona School District for 8 years and held positions in three WI districts as head finance officer. One of Jeff’s greatest contributions to Ehlers and our clients is his hands on experience as a school district official finding financial solutions and his understanding of the many challenges school districts face today.

Bio: Andrea joined Ehlers in 2014, and as a Municipal Advisor, she helps Minnesota school districts design and implement financial solutions. Prior to joining Ehlers, Andrea completed her Master of Urban and Regional Planning and Bachelor of Business Administration (Economics) degrees from The University of Iowa.

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304 - Common Audit Findings Related to Purchasing — and How to Avoid Them
Jennifer Smith, CPA, Senior Manager – Wipfli LLP

A review of state and federal regulations addressing purchasing, including MN Legal Compliance requirements related to contracting and bidding and Uniform Guidance procurement requirements.

Bio: Jennifer Smith, CPA is a Senior Audit Manager with Wipfli CPAs and Consultants. Jennifer has over 18 years of experience auditing school districts, cities, nonprofit organizations and others.

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305 - Key Performance Indicators to Drive Success in Child Nutrition Programs
Jean Ronnei – Pro-Team Foodservice Advisors

Learn how the Council of Great City Schools uses KPIs to benchmark and compare the performance of their member districts; review research by the Institute of Child Nutrition; and take away the top KPIs to measure to make data driven decisions.

Bio: Jean has been a leader in School Food for many years. In addition to serving as President of the School Nutrition Association (SNA), she led the efforts in Saint Paul Public Schools (SPPS), MN to transform their program to one that received national recognition for: building effective financial systems; designing innovative marketing strategies; and creating healthy menus that honored the diverse student body and drove high participation. In addition to serving as Nutrition Services Director for SPPS, Jean served as Chief Operations Officer. In that role, had responsibility for Technology Services, Facilities, Safety & Security, Custodial, Transportation and Nutrition Services. This role provided her with valuable insights into K-12 and have her uniquely qualified to support school districts in her role as Senior Consultant for ProTeam Foodservice Advisors.

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306 - Teacher Licensure Update
Download handout (PDF)
Professional Educator Licensing and Standards Board – PSLB MN State Agency

On January 1, 2018 a new state agency called the Professional Educator Licensing and Standards Board (PELSB) was created. Discussion will include transition highlights, timelines and changes for customers. The new tiered licensing system will also be reviewed.

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307 - The Evolving Health Reimbursement Arrangement
Paige McNeal, Vice President – Educators Benefit Consultants, LLC

Integrated HRAs, Retiree-Only HRAs, and Limited-Use HRAs have a number of rules that must be followed so that the plans don't run afoul of the IRS rules. We will also discuss when HRA accounts may or shall be forfeited and when access to the HRA account should be suspended. We will also review the single coverage HRA reimbursment rules.

Bio: Paige McNeal is the Vice President of Educators Benefit Consultants. Paige has a bachelors in Liberal Arts from Hamline University and majored in law in society. She has been researching and administering health reimbursement arrangements since 2001.

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Friday

Breakout Sessions (Friday, 10:00-10:50am)

401 - Special Education Update/Third Party Billing (Repeat Session)
MN Department of Education

This presentation will provide an update of what’s new in the world of Special Education Funding. Topics will include federal allocations, state aid calculation timelines, third party billing (how rates are set and what you can do with your MA funds), the special appropriations (special pupils, out of state and court placements) along with other various funding updates.

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402 - Career & Tech Update
Joel Larsen, Program Specialist – MN Department of Education

This session will cover the eligible UFARS codes to be included in the revenue calculation. Also, the deadlines for entry will be discussed along with any related updates to the program, and a demonstration of where to find materials on the website will be provided.

Bio: Joel Larsen is a program specialist in Career and Technical Education at the Minnesota Department of Education. Joel is responsible for the Career and Technical Education Levy program, working with leadership for Minnesota Information Technology (MNIT) and the School Finance division to manage the programs and funding for each local school district. He serves as a program specialist in Agriculture, Food, and Natural Resources Education in Minnesota and Minnesota FFA Association.

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403 - Cyber Events & Compromised Data - Actual District Experiences and Actions
Steve Anderson, Business Manager – ISD 704
Dan Pyan – So Washington County Schools
Tina Palmer, Business Manager – ISD 466
Kerry Leider, Risk Management Consultant – Marsh & McLennan Agency, LLC
John Siffert – Marsh & McLennan Agency, LLC

This breakout session will discuss and consider actual cyber events at three different school districts. What happened and what actions were taken or can be implemented to reduce the risks and cost associated with a cyber event or attack.

Bio: Kerry Leider comes from a background of working for school districts. For 23 years Kerry served as the Property and Risk Manager for Duluth Public School District, before becoming a risk consultant and client account manager with Marsh & McLennan Agency.

Bio: Being a Certified School Risk Manager at Marsh & McLennan Agency (MMA), John has seen success by providing school districts the best value in insurance coverage at the best price. He provides school business managers with the insurance knowledge and services they need allowing them to spend time on other important school matters. John enjoys networking with professionals in the field of school business management and visiting each of his districts throughout the year. He has traveled to over 70 countries with nothing but a small backpack. When he is not seeing the world, John enjoys skiing of any kind and family real estate investing and renovation.

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404 - Ethical Issues in the Workplace (CPE)
Jennifer Earley, Attorney – Ratwik, Roszak & Maloney, P.A.

This presentation will address the types of ethical and fraudulent issues that arise in the public employment setting and the obligations of school employees to address them. Topics will include how to investigate potential offenses, what constitutes a reportable offense and, when and how offenses must be reported, and practical advice to avoid these issues in the first place.

Bio: Jennifer K. Earley is a shareholder at Ratwik, Roszak & Maloney, P.A. she has over two decades of experience representing school districts on day-to-day matters. She is legal counsel to many school districts across the State of Minnesota, handling a wide variety of school law issues ranging from student discipline to employee termination to labor relations. She is a frequent speaker and provides training to district administrators and staff on many issues including data privacy, the Open Meeting Law, bullying, harassment, discrimination, and employee discipline. Ms. Earley graduated from William Mitchell College of Law, where she was a published author in the William Mitchell Law Review. When she is not representing school districts, she is a proud hockey mom of two boys.

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405 - Federal Tax Reform: What it Means for School Districts
Kristin Hanson, Director – PFM Financial Advisors; Michael Belarmino, Senior Policy Advisor – GFOA

In December 2017, Congress passed the Tax Cuts and Jobs Act, the first tax reform bill passed since 1986. How has this affected the cost of borrowing? How has it impacted the supply and demand in the municipal bond market? How are investors responding to the Act? What has this meant for District that have tax credit bonds outstanding? What other provisions are affecting school district? The session will walk through the effects of the Act.

Bio: Kristin Hanson is a Director at PFM Financial Advisors LLC. She focuses on local governments and school districts in the Midwest advising on various types of financings and ancillary services. Ms. Hanson has been involved in public finance for over 24 years as both an issuer and a financial advisor, recently spending five years as an Assistant Commissioner at Minnesota Management and Budget where she oversaw the Debt Management Division and was responsible for managing the state’s debt. While at the state, she oversaw the issuance of over $6.6 billion of bonds including tobacco settlement revenue bonds and state appropriation bonds to finance the public share of the Vikings stadium. She has been active in various professional associations and currently serves on the boards of Women in Public Finance and the Minnesota Chapter of Women in Public Finance and is a member of the Debt Committee for the Government Finance Officers Association and the Debt Management Advisory Council for the University of Minnesota.

Bio: As Senior Policy Advisor of GFOA’s Federal Liaison Center, Michael leads coalition and grassroots advocacy efforts in the areas of public pensions, internet sales tax, federal preemption legislation and healthcare reform. Additionally, Michael supports the FLC’s Director on legislative and regulatory advocacy related to tax reform, infrastructure investment and federal appropriations and budget legislation. Michael also serves as staff on GFOA’s CORBA Committee. Prior to joining GFOA, Michael was an Associate Legislative Director for Finance, Pensions and Intergovernmental Affairs at the National Association of Counties (NACo). At NACo, he was responsible for all policy development and lobbying for the association in the areas of municipal finance and tax, elections, pensions and county and tribal government relationships. He also served as Associate General Counsel for NACo.

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406 - DOL Compliance: Is Your School at Risk?
Curt Coffey, Marketing Assistant – TimeClock Plus

Increased federal and state labor regulations, coupled with restrictive budgets has made employee management and compliance particularly challenging for K12 organizations. Come learn how the coming changes could affect your organization, and gain valuable insight on how the right labor management tools can ensure compliance with FLSA, FMLA, and ACA while simplifying and improving your workforce management process.

Bio: Curt has been with TimeClock Plus for 3 years, and has over 2 decades of experience with public sector K-12, HR/labor management, and compliance issues. His work experience and knowledge of these industries allow him to bring a deeper level of understanding to assist his customers. When unique challenges arise from dealing with time and attendance, union agreements, complex working environments, intricate scheduling, and budget constraints, Curt’s strengths are highlighted when creating solutions and providing valuable insight for his customers.

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407 - LTFM in Action (CPE)
Jodie Zesbaugh, Senior Municipal Advisor – Ehlers and Associates
Greg Crowe, Municipal Advisor – Ehlers and Associates

The Long Term Facilities Maintenance program is a valuable tool in and of itself, but when combined with other funding sources, it can maximize project opportunities. This presentation covers options and financing mechanisms to fund capital projects, types of projects that can be funded, and creative ways districts are using this program alongside other funding sources.

Bio: Jodie joined Ehlers’ Roseville office as a Municipal Advisor in 2009 to help Minnesota school districts design and implement financial solutions. Prior to joining Ehlers she was an Education Industry Specialist for Sunergi, Inc. and previous to that was Director of Financial Operations at South Washington County School District for 15 years.

Bio: Greg joined Ehlers as a Municipal Advisor in 2012. Prior to joining Ehlers, Greg worked for 19 years as a Fiscal Analyst at the Minnesota House of Representatives, also serving two of those years as co-controller of House operations.

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Legislative Update
Tom Melcher, Director of Program Finance, Minnesota Department of Education

With the currect legislative session hearing comipletion, Tom will provide a review of the latest updates. Be sure to stay and hear a recap of the session, and learn what this may mean for your district.

Bio: Tom Melcher is the Director of the School Finance Division at the Minnesota Department of Education. The Division provides support to state policy-makers; determines state aid entitlements and property tax levy limitations for local education agencies; maintains the state’s Uniform Financial Accounting and Reporting Standards and the Minnesota Automated Reporting for Students System; administers state responsibilities relating to school facilities, pupil transportation, and school district organization; and provides financial management assistance to local education agencies. Tom has 37 years of experience at the Department. Before joining the Department, he was an assistant business manager with the Collier County, Florida Public Schools. Tom holds a Ph.D. in Educational Administration from the University of Florida.

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