Central Michigan School Business Officials Practices To .
Using BestBusinessPractices toPromoteDistrictFinancialSustainabilityCentral Michigan SchoolBusiness OfficialsFebruary 21, 2020Donald Sovey, CPA, CFOSchool and MunicipalAdvisory Services, PC(517) 231-0563donsovey@gmail.com School and Municipal AdvisoryServices, PC - Unauthorizedduplication is a violation ofapplicable laws.
Michigan Certified Public AccountantMichigan School Business OfficialChief Financial Officer Certification MSBOMSBO Distinguished Service Award 2009MSBO President’s Award 2009Member MASA, MSBO, MASB, MICPA, Rotary ClubGFOA Adjudicator for Best Practices in School Budgeting AwardProfessional Musician / KayakerSchool and Municipal Advisory Services, Ownerdonsovey@gmail.com(517) 231-0563Resume - Donald Sovey, CPA, CFO3
School and Municipal Advisory Services, PCPresentation DatesMarch 19; MASA Region 7Superintendents:Resurgence of Zero-BasedBudgeting; KRESA,Kalamazoo4
Agenda Collaboratively Building Budgets (ZBB)with Principals and Supervisors GFOA Smarter School Spending GFOA Building Financially ResilientGovernment Through LongTerm Financial Planning
Agenda GFOA Financial SustainabilityResource ) Sustainability Toolbox Preparing for Negotiations Forecasting Recommended Fund Balance
CollaborativelyBuilding Budgets
CollaborativelyBuilding BudgetsRoles of: Principal / Supervisor Academic Leaders Business Official Superintendent School Board
Effective Collaborative Budget Timeline September – Seek competitive benefitproposals from carriers through SET November – Board / administrativeworkshop on budget process and facts Jan – Master schedule prepared Jan / Feb – Departments / buildings preparebudget recommendations March (beginning) – Formal budgetpresentations are made to central officeadministrators
Effective Collaborative Budget Timeline March – All administrators narrowbudget imbalance to develop balancedbudget recommendation April – FIRST DRAFT of budget reviewedin board / administrative workshop May – June – Board presentations andadoption
Eight Lessons1. Make change feel normal2. Build a vision before building abudget3. Engage and enlist principals4. Take steps to minimize the pain5. Win over supporters through jointfact finding6. Make bold and comprehensiveplans7. Craft messages that resonate withstakeholders8. Get the message out to allsupporters and potentialsupporters
ENGAGE AND ENLISTPRINCIPALS why do so few speak on behalf of the kids inneed? A good part of the reason is that schoolleaders --- including principals ----aren’t includedin the budgeting process in a meaningful way. Principals have significant sway and clout withparents and teachers. School leaders are more likely to support a planthat has broad support from building leaders.12
ENGAGE AND ENLISTPRINCIPALS Principals, of course, already have a role inbudgeting, but in many districts it’s passive andoften at odds with creating effective, studentoriented budgets. Principals talk. They talk to teachers, parents, andschool board members. What they say matters agreat deal to a great many.13
ENGAGE AND ENLISTPRINCIPALS To pass smart budgets----spending plans that raiseachievement and support students’ other needs--active, sincere, impassioned support fromprincipals is a must. ALLOW PRINCIPALS TO WRESTLE WITH THETRADE-OFFS: A simple Excel spreadsheet or paperworksheet can go a long way in helping principalsgrasp the size of shifts needed and build supportfor the student-centric changes.14
ENGAGE AND ENLISTPRINCIPALS When additions are combined with the subtractions,it’s easier for principals to engage in a passionatemanner. RECRUIT AND HIRE PRINCIPALS WHO WILL MAKETOUGH RESOURCE DECISIONS: The connectionbetween human capital decisions and practices andspending money smartly is real, and perhaps too oftenoverlooked .Using personality and value assessmentsin the hiring process might seem very unorthodox, butit is a well-established practice outside K-12.15
BUILD A VISION BEFOREBUILDING A BUDGETTo be sure, public engagementand strategic planning areimportant, but in a world ofdeclining resources, theprocess must lead toprioritization, not proliferation,of needed changes driven byconcise, unambiguous theoryof action.
GFOA SmarterSchool Spending
Smarter School SpendingBest Practices in School District g/best-practices-school-districtbudgeting
Preparing forNegotiations
Bargaining“YOUR SUCCESS WILL BEDIRECTLYPROPORTIONAL TO YOURLEVEL OFPREPARATION”20
Bargaining Preparations Language legal review by counsel Insurance Compliance with law / avoidpenalties Insurance committee Salary schedules Current Actual Modeling with Excel21
Bargaining Preparations Language legal review Compliance with law? Prohibited subjects? Best practices – leave language Seek feedback from administratorsand supervisors on commonproblem areas Narrow your language “wish list” In closed session review majorissues of language and cost withyour board well in advance22
Bargaining Preparations Team Consider your use of legalcounsel At the table Behind the scenes Board members at the table?Why? Executive versus legislativeroles Team at table23
Ongoing District InsuranceCommittee Address the health care affordabilitycrisis Include members of all groups – it is intheir best interest Include experts Examine alternatives Study fully insured versus self-funding Transparency Wellness Provide best health care for the dollar
BARGAINING PREPARATIONS Compute cost of 1 percent increase ordecrease Include roll-up costs of steps, FICA,retirement Annually bid insurance for best buy for thedollar Prepare live excel negotiations spreadsheet Work with board on agreed parameters inclosed session Provide transparent cost information forunderstanding by all parties
CostingYourProposal 26
Is YourBoardApprovedParameterAffordable?27
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Other Bargaining ToolsStanfred Enrollment ProjectionEidexinsights.comMunetrix.comCEPI Websites: cepi.state.mi.us/FidFormb/Index.aspxRecommended Fund Balance: MSBO – 15 to 20% GFOA – Two to three months ofoperating expenditures orrevenues Board of education policy Your auditor’s writtenrecommendation32
DistrictSustainability
New Cost Challenges SinceProposal A PassedTechnology spending demandsHealth insurance rate increases andemployee cost sharingPension rate increases and employeecost sharing
The New Financial SustainabilityFramework: A How-To-Guide forChanging Governance to SustainYour Community WithoutBreaking Your Piggy Bank(June 2017) – inancialsustainability-executive-summary Building Financially ResilientGovernment Through Long-TermFinancial Planning – -0
GFOA Financial SustainabilityResource y)
Pensions andhealth careInfrastructuremaintenanceand renewalAgingpopulationThe impact oftechnologyState andfederal financialuncertaintyNew Financial SustainabilityFramework – Financial Headwinds
Framework based on reciprocity andcooperation, rather than competitionThis framework brings a number ofadvantages to solving the financialchallenges that bedevil local governments,because it: Makes financial sustainability everyone’sbusiness Based on new, more accurate models ofhuman behavior Evidence-based and practical Addresses complexity and transformsdecisions.
Long Term VisionFive Supportson Path toFinancialSustainability– ElinorOstrom;GFOATrust and Open CommunicationCollective Decision-MakingSet RulesTreat People Fairlyhttp://www.gfoa.org/financial-sustainability
Long Term Sustainability Diversity: Avoid a singlepoint of failure or relianceon a single solution. Redundancy: Have morethan one path of escape.40
Long Term Sustainability Decentralization: Centralizedsystems look strong, but whenthey fail, the failure iscatastrophic. Transparency: Don’t hide yoursystems. Transparency makes iteasier to figure out where aproblem may lie. Share yourplans and preparations, and listenwhen people point out flaws.41
Long Term Sustainability Collaboration: Worktogether to becomestronger. Fail Gracefully: Failurehappens. Make sure afailure state won’t makethings worse.42
Long Term Sustainability Flexibility: Be ready to changewhen plans aren’t working.Don’t count on stability. Foresight: You can’t predict thefuture, but you can hear itsfootsteps approaching. Thinkand prepare.Source: Building a Financially Resilient Governmentthrough Long-Term Financial Planning; TheGovernment Finance Officers Association; ShayneKavanaugh; Jamais Cascio, a fellow at the Institutefor Ethics and Emerging Technologies43
Sustainability
45Essential Tenetsfor Sustainability1. Create or refresh the DistrictStrategic Plan Including FiscalSustainability Goals2. Adopt a SuccessfulGovernance Model3. Develop a Proactive FinancialLeadership Team4. Properly Staff and TrainBusiness Services Employees5. Define Your FinancialChallenges6. Consider Succession Planning7. Install Best Business Practicesfor Finance and Operations
District status of financial health What is your trajectory? Why have a fundbalance? What is appropriate? Early Warning Law makessense (Google MCL 380.1219)
Reasons for FundBalance Provides stability and sustainability ina highly volatile school funding climate Helps cover unexpected expenses suchas higher utility bills, unanticipatedbuilding maintenance, and one-timecosts Serves as a hedge to temporarilyoffset unplanned student enrollmentloss Allows districts to pay bills , includingpayroll, until the first state aidpayment is received in late October
Reasons for FundBalance Helps to offset ordinary budgetvariances that occur in thenormal course of business Provides cash to pay for up frontstate and federal grantexpenditures, primarily payroll,that are reimbursed after thefact General fund reserves help boostbond ratings and lower relatedborrowing costs
What is appropriate? Michigan School Business Officialsrecommends carrying a 15 to 20 percentfund balance. GFOA recommends no less than 2 monthsof operating expense in reserve, or theequivalent of a 16 percent reserve. GFOArecommends a formal board policy on fundbalance be adopted.
WhyForecast?Long-term financialplanning combinesforecasting withstrategizing. It is ahighly collaborativeprocess thatconsiders futurescenarios and helpsgovernmentsnavigatechallenges. Longterm financialplanning worksbest as a part of anoverall strategicplan.
Budget Forecasting
Forecasting established a truesense of pattern of financeIn the words of asuperintendentOpened up avenues ofdialogue with administrationand the unionGave confidence to our Boardof EducationCreated a tool that is morereliable when building budgetsand making assumptions
Sources of Reference and Research MSBO website: http://www.msbo.org/ MDE State Aid and School Finance: http://www.michigan.gov/mde/0,1607,7140-6530 6605---,00.html CEPI Enrollment: https://cepi.state.mi.us/msds/AuditForm.aspx MDE / Administrators / Money 35 6093---,00.html Eidex: http://www.eidexinsights.com/ Munetrix: www.munetrix.com Government Finance Officers Association: www.gfoa.org Hiring Solutions, LLC; www.hiringsolutionsllc.com Excel Consultant Group – Consulting on Food Service, Custodial, Facilities,Transportation – Email: excelconsult.group@gmail.com; (517) 627.572853
Sources of Reference and Research School and Municipal Advisory Services, PC; Donald Sovey, CPA, CFO –donsovey@gmail.com;(517) 231-0563; Bond/millage communications;Budget process training; Business office staffing review and mentoring; CFOsearch service; Distressed/deficit district technical assistance; Fact findingresearch and testimony; Financial mentoring for newer; superintendents andschool boards; Interim business official service; Long-range financialprojection training A Better Way to Budget – Building Support for Bold, Student-CenteredChange in Public Schools; Nathan Levenson; Harvard Education Press;Copyright 2015; Available on Amazon.com Government Finance Officers Association, Best Practices in SchoolBudgeting; Copyright 2017; Available on GFOA.org What Does the Most Good .and for Whom?: A Guide to Academic Return onInvestment Analysis; The District Management Council, Copyright 201454
Donald Sovey, CPAQuestions?(517) 231-0563donsovey@gmail.com55
The Resurgenceof Zero-BasedBudgetingCMSBONovember 8, 2019Donald Sovey CPA, CFOSchool and Municipal Advisory Services, PCStephen C. Bigelow, Ph.DSuperintendent, Bay City Public SchoolsJolene Compton, CPA, CFODirector of Finance and Accounting, Bay City Public SchoolsJennifer GriggDirector of Human Resources, Bay City Public Schools1
Michigan Certified Public AccountantMichigan School Business OfficialChief Financial Officer Certification MSBOResumeMSBO Distinguished Service Award 2009MSBO President’s Award 2009DonaldSovey,CPA, CFOMember MASA, MSBO, MASB, MICPA, Rotary ClubGFOA Adjudicator for Best Practices in BudgetingProfessional Musician / KayakerSchool and Municipal Advisory Services, OwnerLicensed Michigan CPA Firmdonsovey@gmail.com(517) 231-05632
Agenda Rollover / TraditionalBudgeting Zero-Based Budgeting Top 10 Budget Tools District Application Current NationalBudget Research Academic Return onInvestment (A-ROI) Strategic Abandonment3
Budget Process OptionsUsed in Michigan1. Rollover Budget2. Modified Zero-BasedBudgeting3. Full Zero-Based Budgeting4. GFOA Smarter SchoolSpending4
Minimaldepartment orbuilding inputLargely based onbusiness officeperceptionsBuildings anddepartments notheld accountableContinues priorspending patternsthat do not reflecttrue needsCan result inmassive budgetvariances atyearendBudget not tiedto strategicplanning oracademic needsRollover Budgeting DISADVANTAGES5
Zero BasedBudgetingDefinition –WSJ - CFOJournalDecember 21, 2018The belt-tighteningapproach requiresmanagers to startfrom a budget of zero,justify every expense,assess the benefits ofspending patternsand rethink how todeploy resources tomore swiftly achieveorganizationalpriorities.6
RolloverBudgetingDefinition –WSJ - CFOJournalDecember 21, 2018The practice stands incontrast to traditionalbudgeting techniquesthat rely on historicalspending patterns todetermine futureallocations, a tacticthat can mask thetrue needs andspending of businesssegments, if notmanaged properly.7
ZBB EngagesEntire OrganizationSuperintendent and Board ofEducation Support Required!8
Levels ofCollaborationTeachers and Building SupportBudgetDevelopmentProcessPrincipals and SupervisorsSuperintendent andCentral OfficeBoard of Education andCommunityMichigan Departments ofEducation / TreasuryEmergency Manager9
Recommended Budget System Proactive, transparent, andcollaborative budgeting User friendly data Cost centers Focus on monthly financialstatements Budget developmenttimeline10
Recommended Budget System Involve stakeholders Budget amounts must beannually justified Assess costs while weighingbenefits Various levels of service arepresented so final decisionscan be made in reachingbalanced budget11
RolloverBudgeting(Traditional)Starts with existing baseZero BasedBudgetingStarts with “clean slate”Examines cost / benefits for Examines cost / benefits forNEW activitiesALL activitiesDoes not examine new waysof operating as a part of thebudget processResults in a “take it or leaveit” budget approachExplicitly examines newapproachesResults in a choice ofseveral levels of service and12cost
Levels of Service123Must doShould doWishes13
A Change ofCulture Principals and Supervisorsbecome responsible andaccountable for their costcenter budgets Spending is tied to districtgoals Central office is no longerthe “piggy bank” that bailsout mid-year spendingimpulses14
A Change ofCulture Business office andsuperintendent monitorbut do not propose budgetamounts for cost centersmoney Year end spending just tospend budget is minimized Building leaders assist indistrict-wide budgetbalancing goals15
Eliminates “spend it or lose it”thinkingCreates budget ownership bydepartmentZero BasedBudgetingAdvantagesDetailed FTE Compensation(85%) and Grants Input RequiredReduces mid-year budgetrequestsMinimizes budget surprises andyear end variances16
Zero Based BudgetingApplicationsSee Exhibits A and B17
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Preferred Budget Timeline November – Board / administrativeworkshop on budget process and facts Jan / Feb – Departments / buildingsprepare budget requests March (beginning) – Formal budgetpresentations are made to central officeadministrators
Preferred Budget Timeline March – Administrators narrow budgetimbalance to develop balanced budgetrecommendation April – FIRST DRAFT of budget reviewedin board / administrative workshop May – June – Board presentations andadoption
Top 10 Toolsfor MichiganSchoolBudgetDevelopment28
Budget Tool 1District Strategic Planning is the process ofdetermining what an organization wants tobe at some point in the future and how it willget there, according to MASB. I myexperience, I have observed that a minorityof districts have a recent strategic plan. Acollaboratively developed plan is critical formoving the district to the next level ofoperation. Avoid minimalist thinking. Visitwww.MASB.org for more information ondistrict strategic planning.29
Budget Tool 2Budget Development Goals and DecisionMaking Parameters is a document based ondistrict vision and mission that is jointlydeveloped by stakeholders to assist withdecision-making alternatives for thebudgetary areas of personnel, professionaldevelopment, supplies, capital outlay andfinancial integrity with sustainability as anoverriding goal. For more information,contact donsovey@gmail.com30
Budget Tool 3Collaborative Budget Process is the basis fordevelopment of a sound budget documentthat will reflect clear goals for studentachievement in alignment with the districtstrategic plan. I recommend a zero-basedbudget approach for your underlying budgetdevelopment process. For moreinformation, contact donsovey@gmail.com.31
Budget Tool 4Best Practices in School Budgeting is published(Copyright 2017 ) by the Chicago-basedGovernment Finance Officers Association(GFOA). GFOA is a non-profit organizationserving the US and Canada which specializes inresearch for best practices. Copies are availableat http://www.gfoa.org/publications. This is themost authoritative document for developingyour higher-level budget process based onnational research.32
Budget Tool 5A Better Way to Budget – Building Supportfor Bold, Student-Centered Change in PubicSchools by Nathan Levenson; Copyright2015; Harvard Education Press; Available atAmazon.com. This is an easy must-read forall central office personnel and will bringyour district to a new level of budgeting andcommunication.33
Budget Tool 6Enrollment projection by StanfredAssociates; Email f.ignatovich@att.net. Thisservice provides the most research-basedfive-year projection available for budgetdevelopment purposes.34
Budget Tool 7Long-Range Financial Projection is a highlyrecommended tool that should be developedannually at the time of the original budgetdevelopment and each time the budget isamended. There are various productsavailable to assist with the development of aprojection. For more information on acustomized projection contactdonsovey@gmail.com35
Budget Tool 8State Aid Payment Calculation is an Excelspreadsheet that will replicate your currentstate aid payment and can be used for stateaid payment calculation for future years inconjunction with your Long-Range FinancialProjection. --,00.html.36
Budget Tool 9Strategic Abandonment Tool from GFOAprovides a good discussion document forevaluation of program effectiveness andpotential program sunsetting; abandonment-tool37
Budget Tool 10Academic Return on Investment (A-ROI) is atool used to emphasize cost effectiveness inbudget decisions and help decision makersmake more informed choices betweendifferent potential uses of resources;Visit http://www.gfoa.org/pk-12-budgetingacademic-roi.38
CRAFT MESSAGES THAT RESONATE WITH STAKEHOLDERS - APPLICATION39
Data Analyticseidexinsights.comMunetrix.com40
The 2018Bay City PublicSchools Experiencewith Zero-BasedBudgetingStephen C. Bigelow, Ph.DSuperintendent, Bay City Public SchoolsJolene Compton, CFODirector of Finance and Accounting,Bay City Public SchoolsJennifer GriggsDirector of Human Resources,Bay City Public Schools41
Current National Research onSchool Budgeting Best Practices Process should engage and communicate withstakeholders, along with prioritizing goals,allocating resources, and tracking progress The process is a plan, a tool for transparency, anda structure for ensuring accountability A partnership between business and academics Develop principles and policies collaboratively bythe board and staff members who develop andrecommend the budget Create the most student learning from the moneyavailable42
Current National Research onSchool Budgeting Best Practices Select programs and service providers based onstudent outcomes Adhere to evidence based-decision making Prioritize strategies and programs with provencost-effectiveness Make student-centered decisions Critically re-examine patterns of spending –develop and implement program review andsunset process Equal chance to succeed: Ensure Equality ofOpportunity for students43
Current National Research onSchool Budgeting Best Practices Take a long-term perspective Be transparent Make performance data readily available Consider all costs in evaluating the cost of educatingstudents Use a consolidated budget Be clear on what actions are being funded and theirintended outcomes Analyze current levels of student learning Performance data – summative assessments, which review what astudent has learned over the course of a year, are the most importantfor budgeting and planning Measuring student performance – the most critical aspects ofstudent performance with achievement testing are math and EnglishLanguage Arts (ELA) assessment data conducted over multiple gradelevels44
Current National Research onSchool Budgeting Best Practices Identify root cause of gap between goal andcurrent state Apply cost analysis to the budget process Budget presentation should communicate: GoalsStrategies and programs being pursuedThe financial planRisks to long-range financial sustainabilitySource: GFOA Best Practices in School Budgeting; Copyright 201745
Current National Research onSchool Budgeting Best Practices Include a communications strategy to informparticipants, stakeholders, and the general publicabout how the process works and why eachdecision is made Transparency is a key tenet of any budget process GFOA recommendation: Assess district strategic environment Set SMARTER goals for multi-year district-wideimprovement Understand baseline performance at the school level Set school site goals46
Smarter School SpendingBest Practices in School District Budgeting
Reasons for FundBalance Provides stability and sustainability ina highly volatile school funding climate Helps cover unexpected expenses suchas higher utility bills, unanticipatedbuilding maintenance, and one-timecosts Serves as a hedge to temporarilyoffset unplanned student enrollmentloss Allows districts to pay bills , includingpayroll, until the first state aidpayment is received in late October48
Reasons for FundBalance Helps to offset ordinary budgetvariances that occur in thenormal course of business Provides cash to pay for up frontstate and federal grantexpenditures, primarily payroll,that are reimbursed after thefact General fund reserves help boostbond ratings and lower relatedborrowing costs49
Early Warning Law Signed by governor July 1, 2015 Provides option for ISD oversight of localdistrict or PSA finances Budgetary assumptions must be reported byJuly 7 for any district without a positive fundbalance of at least 5% for the two mostrecent school fiscal years Allows for withholding of certain payments Emergency manager appointment option byTreasury instead of State Superintendent50
Early Warning Legislation MCL 380.1219Assessing Financial Health1. Financial Practices (Uniform Budgetingand Actg Act, Bud Variance, Amendments)2. Comparative staffing, wages, andbenefit costs with other districts3. School building student capacityutilization4. Comparative non-instructional costs5. Enrollment projection methods51
Early Warning Legislation MCL 380.1219Assessing Financial Health6. Deferred maintenance and capitalinvestment needs7. Substitute costs, workers comp,unemployment, insurance8. Pupil transportation costs / routing9. Bargaining agreement costs currentand future52
BudgetingTools53
What are the Best Strategiesto Reach our Goals?Academic Return on Investment(A-ROI)
What is A-ROI?The practice of scientifically evaluating thecost-effectiveness of academic programs /strategies and then deciding on where toallocate resources accordinglyS55
What is A-ROI?S56
Foundations of A-ROIS57
Evidence-Based Decision-Making Cost-Benefit Analysis Program “A” 1.25 year’s reading improvement Program “B” 1.4 year’s reading improvement12%Better!With just that information the choice is obviousS58
A-ROI Conceptual Foundations1.Reconsider yourknowledge of what reallyworks2.Define the problem beforeseeking its solution3.Follow the scientificmethod59
A-ROI Conceptual Foundations4.Seek out the greatest netbenefit5.Ignore sunk costs6.Pay attention toopportunity costs60
A-ROI“smartpractices”themes Establish your ownprinciples of A-ROI Recognize that not allforms of evidence areequal Be meticulous aboutthe research questionand outcomes61
A-ROI“smartpractices”themes Make sure theprogram isimplemented well Make the resultsresonate Specify the outcomeyou are measuring andhow it will bemeasured Avoid commondecision-makingpitfalls62
StrategicAbandonmentApplication63
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Sources of Reference and Research MSBO website: http://www.msbo.org/ MDE State Aid and School Finance: http://www.michigan.gov/mde/0,1607,7140-6530 6605---,00.html CEPI Enrollment: https://cepi.state.mi.us/msds/AuditForm.aspx MDE / Administrators / Money 35 6093---,00.html Eidex: http://www.eidexinsights.com/ Munetrix: www.munetrix.com Government Finance Officers Association: www.gfoa.org Hiring Solutions, LLC; www.hiringsolutionsllc.com Excel Consultant Group – Consulting on Food Service, Custodial, Facilities,Transportation – Email: excelconsult.group@gmail.com; (517) 627.572866
Sources of Reference and Research School and Municipal Advisory Services, PC; Donald Sovey, CPA, CFO –donsovey@gmail.com;(517) 231-0563; Bond/millage communications;Budget process training; Business office staffing review and mentoring; CFOsearch service; Distressed/deficit district technical assistance; Fact findingresearch and testimony; Financial mentoring for newer; superintendents andschool boards; Interim business official service; Long-range financialprojection training A Better Way to Budget – Building Support for Bold, Student-CenteredChange in Public Schools; Nathan Levenson; Harvard Education Press;Copyright 2015; Available on Amazon.com Government Finance Officers Association, Best Practices in SchoolBudgeting; Copyright 2017; Available on GFOA.org Informed Decision-Making through Forecasting: A Practitioner's Guide toGovernmental Revenue Analysis; Shayne Kavanagh and Daniel W. Williams;Government Finance Officers Association; Copyright 2016 What Does the Most Good .and for Whom?: A Guide to Academic Return onInvestment Analysis; The District Management Council, Copyright 201467
Donald Sovey, CPAQuestions?(517) 231-0563donsovey@gmail.com68
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Resume - Donald Sovey, CPA, CFO Michigan Certified Public Accountant Michigan School Business Official Chief Financial Officer Certification MSBO MSBO Distinguished Service Award 2009 MSBO President’s Award 2009 Member MASA, MSBO, MASB, MICPA, Rotary Club GFOA Adjudicator for Best Prac
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