publisher’s message BUILDING COMMUNITY


In 1910, seven school accounting offi- cers met in Washington, D.C., to dis- cuss school accounting and reporting procedures. As a result, they formed the National Association of School Accounting Officers, the foundation of what is now ASBO International. This month’s theme, Building Community


Relations, is what ASBO is all about. Community is what associations are all about. In this month’s issue, you have the opportunity to learn from your peers how to establish and build a relation- ship with your communities. One of those communities is ASBO International, and we offer myriad opportunities to help you succeed in your district. For example, our new membership model allows everyone in your school district to join the ASBO Inter- national community—a great way to grow your network and expand your reach. In addition, the updated Profes- sional Standards and Code of Ethics highlight the funda- mental requirements of the profession and help ensure those in the school business profession are exemplary in knowledge and skills.


The role of the school business official can occasionally be a lonely one—not to mention often misunderstood. The school business professional can feel like the only person on the island, often tasked with pushing back— saying no to new lockers, cautioning against ill-advised investments, and supporting hiring freezes. In 2020 that changed, as our local communities and those across the country and around the world real- ized this group of professionals was helping to lead us through a pandemic, making sure our kids are fed, pro- curing much-needed PPE, and fighting for adequate WiFi to enable distance learning. School business officials earned much-deserved recognition for going above and beyond to ensure students were still learning amid the extraordinary disruption.


SBOs’ place within the education community grew as


well. National education officials, superintendents, and school boards saw the importance of including finance officials, transportation managers, nutrition directors, technology managers, and human resources personnel at the decision-making table. As the spotlight was put on you, the school business professional, your professional community rallied around you, ensuring you had—and continue to have—the support you need. ASBO International is your community, and we are proud of all of your efforts during the past 18 months. Your strength is our strength. Thank you!


— Siobhán McMahon, CAE


Colophon: During the production of this issue, the theme was celebrations! Siobhán celebrated her mum’s 80th birthday via Zoom and her daughter’s prom in person, Laura co-hosted a party for her dad’s 85th birthday, and Pat and her mom raised a glass as her mom turned 90 years young.


6 JULY/AUGUST 2021 | SCHOOL BUSINESS AFFAIRS


School Business Aff airs


July/August 2021 | Volume 87, Number 7 SCHOOL BUSINESS AFFAIRS


(ISSN 0036-651X) is the professional journal of the Association of School Business Officials International and is published monthly by the association. Periodical postage paid at Herndon, Virginia, and additional mailing offi c es.


Postmaster: Send address corrections to School Business Affairs, 44790 Maynard Square, Suite 200, Ashburn, VA 20147; 703.478.0405


2021 BOARD OF DIRECTORS PRESIDENT — Ed Chabal


VICE PRESIDENT — Bill Sutter, SFO IMMEDIATE PAST PRESIDENT — Claire Hertz, CSBA, SFO


DIRECTORS Susan Harkin, SFO


John Hutchison, CPA, MBA, SFO David Ginsberg


Ryan Stechschulte Wanda Erb


Aubrey Kirkpatrick


EXECUTIVE DIRECTOR — David J. Lewis PUBLICATIONS POLICY


The materials published in each issue represent the ideas, beliefs, or opinions of those who write them and are not necessarily the views or policies of the Association of School Business Officials


International. Material that appears in School Business Affairs may not be reproduced in any manner without written permission.


EDITORIAL ADVISORY COMMITTEE CHAIR — Paul Bobek, CPA


VICE CHAIR — Cindy Reilmann, CPA, SFO Louis J. Pepe, MBA, RSBA, SFO Leslie Peterson, MBA, SFO


Brenda Burkett, CPA, CSBA, SFO Tamara Mitchell Robert Saul Howie Barber


Victor Hayek, SFO Maria Anne Parry, SFO


BOARD LIAISON — Bill Sutter EDITORIAL STAFF


PUBLICATIONS DIRECTOR — Siobhán McMahon, CAE EDITOR — Patricia George DESIGN — Laura Carter Carter Publishing Studio


www.carterpublishingstudio.com EDITORIAL OFFICES


44790 Maynard Square, Suite 200, Ashburn, VA 20147 Phone: 703.478.0405 Fax: 703.478.0205


Home Page: www.asbointl.org Email: pgeorge@asbointl.org


ADVERTISING INFORMATION The YGS Group


3650 W. Market St., York, PA 17404 Phone: 717.430.2351 • Fax: 717.825.2171 Laura Gaenzle


laura.gaenzle@theygsgroup.com SUBSCRIPTION RATE


S eventy dollars of ASBO members’ annual dues are designated for School Business Affairs subscription.


© 2021, ASBO International asbointl.org


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