School Treasurer License

The Ohio Standards for School Treasurers and School Business Managers, 2010 details the standards for school treasurers and how they can be used.

Candidates must complete either an approved university program for the school treasurer license OR  the following educational and field experience components:

Educational Requirements

  • A baccalaureate degree in business, plus a three-semester hour course in school law and a three-semester hour course in school finance, OR
  • A baccalaureate degree in a non-business area, plus
    • Three semester hours in accounting, and
    • Six additional semester hours in accounting, business or finance-related coursework (such as economics, statistics, information systems and operations management), and
    • A three-semester hour course in school law and a three-semester hour course in school finance.

Field Experience Requirements

Option 1

Candidates may meet the field experience component through completion of a 300-hour internship in a school treasurer’s office, under the direct supervision of a licensed school treasurer.

The 300-hour internship should be an individualized, mutually developed series of experiences reflective of the results of an assessment of the educational needs of the intern as related to the role, functions and responsibilities of the treasurer.

The 300 hours of field experience should be well distributed over the following:

  1. Overview of Treasurer and Business Office Responsibilities (10 hours)
    • Review of statutory duties
    • Relationship with board of education
    • Role and relationship with superintendent and other administrators
    • Relationship with other offices and officials
  2. ​Financial Management (20 hours)
    • ​Basic banking depository requirements
    • Investments
    • Bonds and notes
  3. ​Fund Accounting (50 hours)
    • ​Processing accounts payable and receivable
    • Receipts
    • Billing and invoices
    • Purchase orders and encumbrances
    • Petty cash and change funds
    • Student activity funds/management
    • Internal accounting controls
  4. ​Financial Reporting (50 hours)
    • ​Budget and appropriations
    • Financial forecasting and fiscal analysis
    • General purpose financial statements, cash reporting
    • GAAP
  5. ​Purchasing and business functions (80 hours)
    • ​Bidding and purchasing procedures
    • Employee contracts
    • Payroll processing/distribution/reports
    • Employee benefits (type, enrollment & claims)
    • Salary schedules
  6. ​Legal/Legislation (50 hours)
    • ​Ohio compliance functions
    • Fiscal certificates
    • Legal notices
    • Short and long-term borrowing
    • FMLA, ADA, FLSA, Workers’ Compensation
  7. ​Administrative and other duties (20 hours)
    • ​Board secretary-minutes and role at board meetings
    • Member of administrative team/role with policy team
    • Record retention/destruction
    • Collective bargaining (public sector)
  8. ​Other areas, if appropriate, to the particular district and its needs (20 hours)

​Candidates must use the School Treasurer Internship verification form for field experience verification. 

Option 2

Candidates may use two years of significant, full-time global fiscal officer responsibility in an organizational setting in place of a supervised 300-hour school treasurer internship.

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

  • Accounting and financial reporting
  • Forecasting and planning
  • Budgeting and appropriations
  • Cash and asset management
  • Finance and investments
  • Supervision of payroll procedures
  • Compliance functions including tax payments and filings
  • Office management

​Candidates must submit one of the following with the licensure application:

  • A letter from their employer (human resources director, treasurer, CEO, or the like) verifying their work experience. Letters must be on company letterhead, signed and dated by the employer, and include the candidate’s job description and duties and dates of employment; OR
  • The Work Experience Verification form completed by the employer and submitted directly to the Department along with a job description document. Employers may either email the completed form and job description to educator.licensure@education.ohio.gov or mail both documents to:
    Ohio Department of Education
    Office of Educator Licensure
    25 S. Front Street
    Mail Stop 504
    Columbus, OH 43215

Option 3

School Treasurer Licensure

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

Requirements for Renewal

CURRENTLY EMPLOYED

The professional license is valid for five years and may be renewed by individuals currently employed in a school or school district upon verification that the following requirements have been completed since the last issue date of the license to be renewed:

  1. RENEWAL COURSEWORK - Six (6) semester hours of coursework related to the area of licensure through an accredited college or university, OR

  2. LOCAL PROFESSIONAL DEVELOPMENT COMMITTEES (LPDC) APPROVED PROFESSIONAL DEVELOPMENT - Eighteen continuing education units (180 contact hours) or other equivalent activity related to the area of licensure as approved by the local professional development committee of the employing school or school district.

Each licensed individual is responsible for the design of an individual professional development plan, subject to approval of the LPDC. The plan shall be based on the needs of the individual, the students, the school, and the school district.

Coursework or continuing education units or other equivalent activities may be combined.

NOT CURRENTLY EMPLOYED

School treasurer license holders may renew their currently expiring professional license with one of the following:

  1. RENEWAL COURSEWORK - Six (6) semester hours of coursework related to the area of licensure through an accredited college or university, OR

  2. OHIO ASSOCIATION OF SCHOOL BUSINESS OFFICIALS (OASBO) LPDC APPROVED PROFESSIONAL DEVELOPMENT – see the OASBO LPDC webpage for information and requirements.

Expired Licenses

Professional license holders with expired licenses must complete nine semester hours of coursework related to the area of licensure through an accredited college or university. Coursework must be completed after the last issue date of the license.

Instructions for Submitting Official Transcripts

Applicants must submit their official transcripts from an accredited college or university. Applicants should review the Instructions for Submitting Transcripts before uploading their transcripts. Applicants may also view a short video tutorial on how to scan and upload transcripts.
  • Applicants who prefer to mail their original, official transcripts must use the following address: 

    Ohio Department of Education
    Office of Educator Licensure
    25 S. Front Street
    Mail Stop 504
    Columbus, OH 43215

  • Coursework completed outside the United States. Applicants who completed college coursework outside the United States must provide a course-by-course analysis from a Department approved international credential evaluation service. 

Background Checks

All applicants must have current background checks on file with the Department.

Application Instructions

  • Access your OH|ID account.
  • Click Educator Licensure and Records (CORE).
  • Complete the online application form from your CORE Dashboard.
  • See the CORE User Manual for complete instructions. 

Related Links

Last Modified: 8/22/2023 9:15:47 AM