Worthington board approves subscription to operational fiscal model after questions on peer comparisons

The Worthington Public School District board approved a subscription to an operational fiscal model presented by financial consultant Mike Koehler of Baird, following a presentation and extended questions about peer-group comparisons and data inputs.

Koehler told the board the product, called an Operational Budget Assistance (OBA) model, combines state data and district-level coding to let administrators run “what if” scenarios on staffing, program and categorical spending. “We call it OBA operational budget assistance,” Koehler said in the presentation. He described the tool as a way to compare Worthington’s general fund spending to a selectable peer group and to test how proposed changes would affect district rankings and fund balance over time.

Board members asked how the peer group is determined and whether Worthington’s high English-learner and homelessness rates would make finding close comparators difficult. Tyler (board member) pressed on peer-group methodology; Koehler said the firm starts by using three districts larger and three smaller by enrollment as a baseline and then refines the set with district leadership to identify better demographic or program matches. Koehler and several trustees also noted the model requires careful coding and local follow-up because districts code expenditures differently.

The board approved the fiscal model subscription after discussing cost and access. The consultant stated an initial setup fee of $10,500 and an annual subscription fee (as presented) of $25,100; he said many districts pay an ongoing annual fee to retain access and support. Board discussion centered on how administrators would use the tool (the superintendent and finance team will be primary users), what kinds of peer groups the district could create (enrollment-based, demographic-based, or both), and how the model could help identify categories for potential reductions as the district faces declining reserves.

Why it matters: board members said the model could sharpen decisions as the district contemplates budget reductions and long-term facility choices. Superintendent John (Superintendent) and finance staff said administrators will use the model to inform recommendations to the board rather than to shift governance responsibilities to staff.

Ending: The subscription passed on a voice vote. Board members said they expect administration to return to the board with peer-group options and examples from the model before the district relies on it for final decisions about positions or programs.