84th MSBO Annual

Conference & Exhibit Show

Wednesday, April 26, 2023

7:00 – 9:00 am


Ballrooms A‐D, DeVos Place


7:00 am – 5:00 pm


Center Concourse, Amway Grand Plaza


8:00 – 9:00 am

Opening General Session and Welcome

Room: Ballrooms A-D, DeVos Place

President Julie Omer will open the 2023 MSBO Annual Conference and Exhibit Show and welcome participants and set the stage for our time together.

Really Off the Record with Tim Skubick

Tim Skubick, Senior Capital Correspondent and Anchor of Off the Record, will share his wit and wisdom covering everything from upcoming legislation to the governor’s office, the state legislature, and state government. Be ready for a lively, interactive conversation.




9:00 – 9:20 am

Break/Passing Time

A01 – Food Service Program Accountability

Room: Emerald A

Develop a comprehensive internal audit/evaluation system for reviewing all aspects of your food service program. Learn how to perform audits in all areas to ensure compliance of local, state, and federal regulations and guidelines, including policies and agreements that govern food service operations. Required: Child Nutrition Director – Elective: all other tracks.

Presenter(s): Heather Holland, Stacey L. Lamper -McFall, and Emily Ross, MDE


A02 – Human Resources for the Business Manager

Room: Pantlind Ballroom

Understand the basic concepts of hiring, recruiting and interviewing. Learn techniques and best practices that you can apply to employee orientations. Learn about the importance of maintaining personnel records to protect both the employee and employer in the event of personnel file information requests. Employee handbooks and acceptable use policies will be covered, as well as details on the Freedom of Information Act (FOIA), Family Medical Leave Act (FMLA), and Fair Labor Standards Act (FLSA). Required: Chief Financial Officer – Elective: all other tracks.

Presenter(s): Mark Dobias, Dione Peña, Riley Rutherford, and Todd Surline, Hiring Solutions LLC


B03 – Designing for Student Safety and Well-Being

Room: Atrium

The desire to create a “safer” school can feel overwhelming and insurmountable. With the right approach, however, districts can achieve a successful outcome. Discover strategies and programs that support a safer school environment.

Presenter(s): Shane Davis and Matt Slagle, TowerPinkster


B04 – In Too Deep: The Dangers of Water Damage

Room: Emerald B

Water may seem innocuous, but damage done by flooding or standing water accounts for some of the most disruptive and costly claims. Whether burst pipes or extreme weather, water damage can have a big impact on a school district and cost a lot to remedy. Learn steps to prevent water disasters, and if they happen anyway, what steps to take after an incident.

Presenter(s): Skip Barclay and Chad Ziesmer, SET SEG


B05 – How to Prepare for a Headache-Free Audit

Room: Governor’s Room

Pick up a few tips and tricks to help you prepare for a year-end audit. Understand audit terminology and gain an awareness of audit scope and limitations.

Presenter(s): Michael Evrard, Yeo & Yeo CPAs & Advisors


B06 – Health Insurance Program Strategies for Michigan K-12 Schools

Room: Berkey

Learn about the latest trends and insights impacting Michigan K-12 health insurance programs. Understand key cost drivers, effective strategies, cost containment, and approaches for engaging the district workforce. Specific case studies from a fellow business official will be included.

Presenter(s): John D. Fitzgerald, Lake Orion Community Schools and Sara Rajter, Gallagher


B07 – Special Education Finance for ISDs

Room: Grand Gallery Overlook GH, DeVos Place

Advanced special education finance topics for ISDs and experienced business managers. Learn how to maximize state reimbursement, how Individuals with Disabilities Act (IDEA) flowthrough funds are used and whether they flow through to locals. Understand what processes are used for subrecipient monitoring.

Presenter(s): Chris Frank, Macomb ISD and Brian Marcel, Washtenaw ISD


B08 – School Construction Disputes

Room: President Gerald R. Ford Ballroom

Could your disputes with your design professionals, construction managers and/or contractors, etc., have been avoided by better understanding the services purchased and the applicable contracts?

Presenter(s): Dana L. Abrahams and Christopher A. Ferlito, Clark Hill PLC


B09 – MPSERS and Other Retirement Complexities

Room: Ambassador Ballroom East

Understand changes to healthcare coverage, income in retirement, and how changes impact active school district employees. Learn the importance of pre-planning your own financial future, as well as learning how to share this information with staff.

Presenter(s): Aliceson Milanowski, Williams & Company Financial Services


B10 – CTE Reporting and Spending

Room: Vandenberg B

Learn how to budget for Career and Technical Education (CTE) in relationship to the Section 61a.1 vocational education funding. Learn the allowable expenses and how to reconcile your CTE expenses.

Presenter(s): Douglas Bush, Gratiot-Isabella RESD; Jenny Geno, Saginaw ISD; and Jill Kroll, MDE


B11 – Positive Arbitrage is Back! Arbitrage Rebate Compliance and Strategies for Bonds in the Current Interest Rate

Room: Pearl

Interest rates are at levels we have not seen in more than 15 years. The upward trend in interest rates that began in mid-2022 makes earning positive arbitrage more likely for bonds issued today and even for bonds issued in the low-rate environment from 2018 to 2021. Get an overview of arbitrage rebate requirements with a focus on when rebate calculations should be prepared and exceptions to the rebate requirement including the small issuer and spending exceptions. Understand yield restriction analysis for unspent proceeds for new money issues at the end of the 3-year temporary period and what is a bona fide debt service fund. Learn about the fair market value of investments and yield burning, as well as when rebate payments must be paid to the IRS and the costs and consequences of a late rebate payment.

Presenter(s): Christopher J. Iamarino, Thrun Law Firm, P.C. and Michael Steinbrook, MILAF+/PFM Asset Management, LLC


B12 – Budgeting in Today’s Landscape of State and Federal Funding 

Room: Ambasssador Ballroom West

Understand budgeting considerations in a landscape where the funding gap of foundation allowance has been eliminated, key legislative moves impacting funding, and how to effectively budget for the funding sunset (cliff) of emergency relief grants.

Presenter(s): Jennifer Kolbow and Corey VanDyke, Plante Moran


B13 – You’re NOT Alone! Where and How to Find the Resources You Need

Room: Grand View A

The answers are out there, but we don’t know what we don’t know! Learn paths to success for new business managers. From accessing all the different websites to solving tricky and technical problems, learn where and how to find the resources you need!

Presenter(s): Amber Hinterman, Gratiot-Isabella RESD and Michelle Sine, Charlotte Public Schools


B14 – Cash Flow and Short-Term Borrowing Options

Room: Thornapple

Gain a better understanding of school districts’ options for borrowing to finance cash flow deficits and other short-term needs. Learn the process and timelines involved with each as well as tips on how to structure each type of note to best fit your school district.

Presenter(s): Michael D. Gresens, Thrun Law Firm, P.C.


B15 – Processes and Places for New and Renovated Cafeteria Spaces

Room: Winchester

Develop a better understanding of the design and construction process for a kitchen renovation or new-build project. Through education and understanding, food service directors can be better equipped to navigate the process, to be confidently involved, and to provide an appropriate food service venue.

Presenter(s): Scott T. Reitano, Reitano Design Group


B16 – MDE Potpourri

Room: Grand Gallery Overlook AB, DeVos Place

Learn about the latest issues facing school business officials from the department’s perspective. Learn about new governmental accounting standards, Financial Information Database (FID) changes, and the latest on state aid.

Presenter(s): Philip Boone and Christopher May, MDE


B17 – Plan, Prepare and Take Action: How to Respond to a Crisis on Campus

Room: Kendall

While extreme violent acts may be a relatively uncommon occurrence in Michigan, schools should identify security concerns. Learn how to implement protections and develop safety priorities to identify possible dangers and threats. Districts must create a security plan to provide protection, address anxieties and communicate with the community so if the unthinkable happens you have a clear, controlled and decisive plan.

Presenter(s): Tanya Charlow, SET SEG and Jason Russell, Secure Education Consultant


B18 – Title IX in K-12: Where Are We and Where Are We Going?

Room: Imperial Ballroom

Title IX’s landscape, and a school’s responsibilities under the law, are ever changing. Understand Title IX, the current state of regulations that apply to K-12 schools, potential changes to the regulations that are expected, and a school’s obligations under the law. Learn best practices concerning Title IX investigations and policies.

Presenter(s): Ashley N. Higginson, Miller Canfield


B19 – Collective Bargaining Basics

Room: Vandenberg A

Understand the basic steps and practical tips related to navigating through the collective bargaining process. Learn the process of effective collective bargaining starting with an overview of the process, laws impacting collective bargaining and practical tips for navigating the process. Understand the cost analysis of collective bargaining, how to access state aid information, transferring health insurance increases, and the impact of step increases and other wages and benefits on the school district’s budget.

Presenter(s): MaryJo D. Banasik, Thrun Law Firm, P.C.


B20 – Understanding MPSERS Audits

Room: Grand Gallery Overlook CD, DeVos Place

Submitting wages and hours to the retirement system requires an understanding of reporting. Audits are driven by what is reported to ORS. Learn what audits ORS performs and how to prepare for them.

Presenter(s): Steve Cary, Bobby Hoppes, Josefina E. McCloud, Angela Sanborn, and Jennifer Smith, ORS


B21 – Overview of Pupil Accounting

Room: Nelson

Are you a new auditor and have no idea where to begin? Learn how to gain access to the Michigan School Data System (MSDS) and where to begin the process for desk and field audits.

Presenter(s): Barbette Lane, Wexford-Missaukee ISD


B22 – Fundamentals of Purchasing Policies and Procedures

Room: Grand  Gallery Overlook EF, DeVos Place

Understand various purchasing laws and regulations that affect school procurements, particularly the interplay between state and federal laws and regulations in light of ESSER funds. Get the nitty-gritty information you need to make sure your district is protected and operating according to best practices. Having the proper framework for purchasing can save your district money and save embarrassment if there is a problem!

Presenter(s): Jeremy S. Motz, Clark Hill PLC


B23 – Sustaining Your 1:1 Computing Roundtable

Room: Heritage Hill

Are you a new 1:1 computing district? Or are you a district with a 1:1 computing program looking for some fresh ideas? Join this roundtable discussion to hear what other districts are doing and share your own experiences with a sustainable 1:1 computing program.

Presenter(s): Benjamin Rimes, Coloma Community Schools


B24 – The Business of Breaches: How Cybercrime Hacks Away at Your Bottom Line

Room: Ottawa

Michigan schools have experienced huge losses in money, data, and time lost to hackers. Schools with weak infrastructure and untrained staff are prime targets for cybercrime. If you lose private information to bad actors, your dollars and community confidence will soon follow. Learn about emerging threats in cybercrime and signs of malicious content and discuss ways to train your staff and protect your data.

Presenter(s): Paul Grienke and Steven Privasky, SET SEG


B25 – The Future of Pupil Transportation    

Room: Haldane

The pandemic has changed many aspects of public education. This is also true for pupil transportation operations. Will fewer students ride buses? Will buses fit as many students as possible? Will it be more of an on-demand service? Learn what might change and what might stay the same and how will it all affect the structure of a pupil transportation operation.

Presenter(s): Tim Ammon, Center for Effective School Operations


10:20 – 10:40 am

  • Break/Passing Time

C03 – Bring Custodial Services Back In-House?    

Room: Grand Gallery Overlook CD, DeVos Place

Many districts privatized their custodial services in the last decade. Some districts have recently begun to bring these services back in-house, however. Learn how some school districts have approached this transition and how it’s working out.

Presenter(s): Jon Barth, Farmington Public Schools; Carrie Sekelsky, Clio Area Schools; and Kelly Shrauger, Shrauger Group


C04 – Electric Vehicle Charging Stations in the District   

Room: Atrium

As electric vehicles (EV) become more common, districts will need to learn how to address EV charging for the public, faculty, or fleet use. Gain a better understanding of EV trends and terminology, along with the benefits and drawbacks. Learn how this may affect other systems, as well, such as electric utilities.

Presenter(s): William Chatfield, Walled Lake Consolidated Schools and Brandon Reynolds, Peter Basso Associates, Inc.


C05 – GASB Update: Statement 96 and Beyond

Room: Ambassador Ballroom East

GASB has been busy putting out new Standards – let’s go over what you need to know.

Presenter(s): Kristi Krafft-Bellsky, Yeo & Yeo CPAs & Advisors


C06 – Creating an Ethical Environment

Room: Vandenberg B

Learn about the importance of an ethical environment and learn how to implement ethical practices and training, both in the business office and in the district as a whole. Bring your best practices and ethical dilemmas to discuss!

Presenter(s): Bethany Verble, Maner Costerisan


C07 – Taxable or Non-Taxable?

Room: President Gerald R. Ford Ballroom

Coding district payments for taxable and nontaxable treatment can be confusing. Learn the rules on how to treat certain transactions including board payments, staff reimbursements, and other accounts payable and payroll payments.

Presenter(s): Jennifer Watkins, Yeo & Yeo CPAs & Advisors


C08 – How to Accurately Prepare Your SEFA

Room: Grand Gallery Overlook EF, DeVos Place

Understand the key requirements for preparing a Schedule of Expenditures of Federal Awards (SEFA) and preparing for your audit. Learn the top 10 key elements and how to plan for the “sunset” (or cliff) of your emergency relief grants.

Presenter(s): Kasey Eason and Lisa Vargo, Plante Moran


C09 – Sinking Funds: Initial Planning, the Election Process, and Lawful Expenditures

Room: Pearl

A panel of experts will discuss the process of preparing a successful sinking fund initiative, from the initial facilities assessment and identification of district facility needs, communication strategies with voters that work, development of ballot language and the permissible use of sinking fund dollars when a sinking fund is authorized by the voters.

Presenter(s): Fredric G. Heidemann, Thrun Law Firm, P.C. and Jeffrey Hoag, GMB Architecture + Engineering


C10 – Allowable Expenses  

Room: Ambassador Ballroom West

Review guidelines for allowable expenses for District funds as well as Student Activity Funds. Resources to share with teachers and staff explaining what is classified as an allowable expense and a non-allowable expense.

Presenter(s): Dana L. Abrahams and Jeremy S. Motz, Clark Hill PLC and Jessica Rolfe, Yeo & Yeo CPAs & Advisors


C11 – School Aid Budget Status

Room: Grand Gallery Overlook GH, DeVos Place

Understand the details concerning the School Aid Fund and General Fund budget priorities. Learn about the major differences between the Governor’s budget and those of the House and Senate. Get the information you need to prepare your district for the home stretch on budget preparation for FY 2023-24.

Presenter(s): Philip Boone, MDE


C12 – Risky Business: How Your Business Office Can Manage Workers’ Compensation Claims

Room: Heritage Hill

Learn the basics of workers’ compensation coverage and how to care for injured employees to get them back to work.

Presenter(s): Tanya Charlow and Deana Coolidge, SET SEG


C13 – Insurance Basics for New Business Managers

Room: Grand View A

Learn key things new business managers should know about property and casualty insurance, workers’ compensation, health insurance, and employee benefits.

Presenter(s): Mike Hagerty and Alexis Spoon, Gallagher


C14 – Food Service Basics

Room: Nelson

Learn what a business office needs to know to support a successful food service program in a school district.

Presenter(s): Carolyn Thomas, Macomb ISD


C15 – Food Service Excess Fund Balances

Room: Kendall

Excess Fund Balances are on the rise! Learn the requirements and strategies to manage fund balances, along with the connection to MDE’s Office of Health and Nutrition Services (OHNS) Equipment Process.

Presenter(s): Michelle Needham and Brenda S. Sweatman, MDE


C16 – Address Confidentiality Program

Room: Berkey

A new address confidentiality program will go into effect during the FY2022-23 school year. Here is what you need to know!

Presenter(s): Karen Hall, Office of the Attorney General


C17 – Effectively Handling FOIA Requests 

Room: Ottawa

Get guidance on how to effectively respond to Freedom of Information Act (FOIA) requests and the written procedures and guidelines your district must have in place to be in compliance with the FOIA regulations.

Presenter(s): Joseph B. Urban, Clark Hill PLC


C18 – Employee Rights: Leaves, Accommodations and Curbing Abuse   

Room: Grand Gallery Overlook AB, DeVos Place

Description: Get a refresh on state and federal law including the Family Medical Leave Act (FMLA) and Americans with Disabilities Act (ADA) and the rights of employees under those laws to reasonable accommodations and leaves. Understand emerging caselaw concerning these matters in a post-pandemic world, including remote work accommodations and intermittent leave requests. Learn how to minimize the abuse of such rights.

Presenter(s): Ahmad Chehab and Ashley N. Higginson, Miller Canfield


C19 – Your Contributions Matter: The Advantages of Tax-Advantaged Plans

Room: Winchester

Are you using your tax-advantaged plans to your full advantage? By funding your employees’ FSAs, HSAs, HRAs, or 403(b) accounts with your own dollars, you may find big wins in employee happiness, retention, and engagement. Make a difference in your employees’ lives today by setting them up for financial success.

Presenter(s): Megan Garton, American Fidelity


C20 – Payroll Processing and Legal Compliance

Room: Governor’s Room

Get a deeper dive on how your procedures for payroll processing intersect with legal compliance. Understand reporting, recordkeeping, tracking, timing, leave, and overtime rules, and the determination of employee vs. independent contractor.

Presenter(s): Representative(s), ORS and Cathleen M. Dooley, Thrun Law Firm, P.C.


C21 – Pupil Accounting Fundamentals

Room: Emerald B

The pupil accounting rules and regulations can be a complex maze for both new and seasoned business officials. Learn the basic rules and regulations surrounding pupil accounting along with strategies for the upcoming school year.

Presenter(s): Robert A. Dietzel and Piotr M. Matusiak, Thrun Law Firm, P.C.


C22 – Implementing and Growing a Purchasing Card Program     

Room: Thornapple

Learn how your district will benefit from the MSBO-endorsed purchasing card program. Effective implementation and use can save your district resources in staff time and cash flow

Presenter(s): Beth Smith, PFM Financial Services LLC and Practitioner


C23 – Is Your Data Safe?    

Room: Haldane

Understand the process for managing the availability, usability, integrity, and security of the data in systems. Learn a practical approach to data governance in schools.

Presenter (s): Kurt Rheaume, Wayne RESA


C24 – Budgets for IT: A New Perspective   

Room: Vandenberg A

Using cost per pupil as a metric for IT funding is a new way of looking at budgeting. Learn the challenges and opportunities of developing a technology budget using total cost of ownership and lifecycle management. Understand ways to be proactive in collaborating with your business manager in prioritizing your technology expenditures.

Presenter(s): Susan Case, Forest Hills Public Schools and Matthew Lindner, Plante Moran


C25 – Building Organizational Resiliency in Transportation

Room: Imperial Ballroom

A resilient organization is not an organization with resilient people in it. There needs to be a deliberate process designed by an organization’s leaders to ensure that an organization can respond and rebound effectively from difficult circumstances. While many people feel like they have developed resiliency in the last three years, the objective is to assess whether we have learned the right or the wrong lessons from the challenges. Learn to focus on the people, processes, and technologies that will allow transportation operations to respond effectively to the next crisis. Discover how to thrive in the face of the risks and uncertainties that will be inevitable as education systems emerge from the pandemic.

Presenter(s): Tim Ammon, Center for Effective School Operations


11:40 am – 12:00 pm

Break/Passing Time

Ballrooms A‐D, DeVos Place

MSBO President Julie Omer will lead us through the business meeting, present awards to MSBO members and educational leaders, and thank our sponsors and associate members.

Making a Difference – For Yourself and For Others

Tim Gard is a Hall of Fame speaker who transforms his audiences through humor for happier workplaces and renewed motivation. Tim is one of the funniest speakers on the planet, but he is not a comedian. He doesn’t make light of serious situations, instead, he shines a light on unseen possibilities.

If we look, we can find humor everywhere, especially when things get tough. Tim shows us how we can shift our perspective and change how we respond to these stressful circumstances.

2:15 – 5:00 pm

Exhibit Show

Exhibit Halls B‐C, DeVos Place


Wednesday Evening


4:30 – 5:00 pm

2023-24 Committee Chair and Regional President Orientation (Invitation Only)

Room: Emerald B


5:00 – 6:00 pm

Wayne County SBO Meeting

Room: Atrium


5:15 – 6:00 pm

Northern Michigan SBO Meeting

Room: Emerald A


5:15 – 7:00 pm

MSBO Welcome Reception & Retirement Celebration

Ambassador Ballroom

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