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The Treasurer’s Office oversees the district’s financial operations, including a semi-monthly payroll for over 400 employees. The district has an annual budget of over $71 million. The department employs a Treasurer/CFO, Assistant Treasurer, Accounts Payable and Accounts Receivable managers, EMIS Coordinator, Internal Auditor, and Payroll/Benefits manager.


The department is responsible for all accounting, payroll, and financial reporting requirements of the District. The Treasurer of an Ohio school district serves as the Chief Financial Officer and reports directly to the Board of Education. Many of the duties and responsibilities of the Treasurer/CFO are outlined in various sections of the Revised Code.

The Treasurer/CFO is responsible for the preparation of the annual budget and the publication of an annual report. By law, the Board of Education must adopt a budget by September 30 of each year. Copies of the District’s budget are available to the general public.

By January 1st of each year, the District must issue an audited annual financial report. For the past ten years, the District has published financial statements in accordance with Generally Accepted Accounting Principles (GAAP). These statements include financial statements, budget statements, and statistical information about the District and the services and programs it provides. Copies of the District’s financial statements are available to the public.

The Treasurer/CFO also serves as the Secretary to the Board of Education. In this role, all contracts, documents, and the official minutes (including audio tapes) of all Board meetings are kept for safekeeping. Board meeting tapes are public records and can be reviewed by any citizen during business hours. Currently, the District has minutes of Board meetings on file that date back to 1882. Board minutes are also public records and can be reviewed by any citizen during business hours.

As the District continues to develop and expand its web pages, the Department of Finance will make many documents, including the budget and the annual report, available for review.

Public School Funding Information

This article briefly walks through funding provided to schools over the years and how some funding sources have changed.
Big Walnut Local Schools has a traditional income tax which is paid to the State of Ohio and paid to the district quarterly


Scott Gooding
Interim Treasurer

Lynn Starner
Assistant Treasurer
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