SBO Job Roles

This section describes the key duties and job roles within Ohio’s school business and finance departments.


There are various roles and responsibilities in the finance office requiring knowledge and skills in accounting, budgeting, business and financial management, forecasting, payroll and/or human resources/benefits. Ohio Revised Code requires that each public school district employ a treasurer/CFO, licensed by the Ohio Department of Education. That treasurer/CFO is the financial leader of the school district, and that individual runs the finance office.

Success in a finance position in a school district requires more than sound financial knowledge and skills. Candidates should be excellent communicators and leaders within their department, and among the district’s administration and staff members. Further, they should have a solid understanding of the district’s educational goals, and work to support those goals with the necessary resources. 

Major roles include:
•    Accountant
•    Accounts Payable
•    Accounts Receivable
•    Assistant Treasurer
•    Budget Analyst/Director
•    Fiscal Analyst/Coordinator
•    Human Resources (may have own dept, depending on district size)
•    Payroll & Benefits
•    Treasurer/CFO


Business/Facility Operations

Business and facility operations roles and responsibilities, depending on school district size, can be managed by a district business office and led by a Director of Business Operations, or by a Business Manager (licensed by the Ohio Department of Education), or those duties can be spread among various departments; including finance, human resources, information technology, or the superintendent. 

Wherever and however managed, business functions among a school district are vast and encompass many areas such as:
  • Plant Management & Operations including:
  • Buildings & Grounds
  • Campus Safety & Security 
  • Capital Planning
  • Construction 
  •  Maintenance & Custodial
  • Food Service
  • Information Technology
  • Insurance & Risk Management including: Property, Liability, Casualty, Automobile, Crime, Bonds, Cyber and Violence
  • Pupil Transportation
  • Workers Compensation Management

Regardless the area, those running the business operations side of a school district should possess sound business acumen including:
  • Long-range facility planning
  • Working knowledge of school construction
  • Legal and administrative responsibilities managing construction contracts
  • Ability to communicate financial implications of unanticipated construction issues
  • Understanding of Risk Management
  • Crisis planning
  • Interpersonal communication
  • Ability to keep schools safe, clean and secure through custodial services and preventive maintenance
  • Ability to allocate resources of maintenance and operations personnel
  • Strong leadership promoting a positive working relation with staff, contractors and suppliers
  • Ability to form partnerships with private sector to enhance resources 
  • Ability to utilize technology to improve facilities through data management
  • Understand the school transportation program
  • Understand operation of food service system