Jennifer Rowe

Serve as the Senate's Majority Caucus Director of Finance and Tax Policy. Manage and oversees the budget process on behalf of the Caucus for each of the various budgets while working closely with the House Leadership members, the House Finance staff, and senior Majority Caucus staff to accomplish strategic Caucus goals.

Manages and oversees budget and fiscal work of the Majority Caucus staff throughout the General Assembly.

Specific Duties

• Research, analyze, and summarize budget provisions, bills, amendments and other legislative issues for the Caucus

Draft budget amendments at the request of Caucus members, and oversee and implement the submission of Caucus budget amendments •

Tracks pertinent budget issues with a focus on Caucus budget priorities, including revenue and expenditures, as well as other relevant legislative matters •

Prepare final budget synopses and synopses of other legislation, and make presentation on bills in Caucus meetings •

Assist with organizing informational sessions regarding the budget for all Senate members and staff, and provides budget updates to the Caucus

• Liaises with House Majority Policy staff to gather information concerning the budget and other legislative matters, and coordinate with Senate Minority staff as needed

• Organize and prepare budget briefing materials to assist members throughout the committee processes

• Work with Leadership, Policy Director, and other senior staff (as well as pertinent stakeholders as necessary) to develop legislation, amendments, and research

• Work with the Legislative Service Commission to draft legislation and corroborate research

• Represent the Senate Majority Caucus at meetings and other public functions when necessary

• Manage and oversee the capital budget process, track project details, funding requests, amendments, and funds appropriated for projects in Caucus members’ districts

• Knowledge of Kentucky legislative process and terminology

• Knowledge of Kentucky state government

• Ability to communicate effectively orally and in writing

• Ability to maintain confidentiality and handle sensitive work

• Conduct budget analysis, monitor state agency and institution budgets, and prepare related reports
• Provide information and assistance on the status of legislative proposals and measures, budgetary and fiscal practices, and prepares summaries and explanations of budget-related reports and proposed legislation;
• Conduct fiscal and general research for other Legislative Council staff, legislative committees, and for individual legislators,
• Prepare reports and analysis on findings, and present alternative solutions for consideration;
• Confer with legislators, public officials and employees, and private citizens and organizations on legislative fiscal matters;
• Provide all necessary fiscal information, analyses, and advice to enable the Legislature to carry out its responsibilities.

• Directly responsible for the calculations and reporting of the Support Education in Kentucky (SEEK) funding formula to provide funds to local school districts.
• Supervised the certification of tax rates to school districts that they may levy.
• Provide service and assistance to the state’s 171 school districts concerning information related to the day-to-day operations of schools and districts, including facilities, finance, school health, transportation, technology and others
• Prepare a monthly Financial Management Manual as a guide to assist local school finance personnel with statutes, regulations, and policies to ensure compliance.
• Prepare a monthly Finance Newsletter to local school district superintendents and finance officers to provide the latest information on accounting procedures, data integrity, and financial reporting requirements.
• Utilize school districts annual financial reports to publish fund balances, and revenues and expenditures.
• Utilize school district personnel data to calculate and report personnel information such as: Kentucky's minimum salary schedules and average teacher salaries

• Chief Payroll Officer and Accounts Payable Supervisor;
• Prepared W-2's, retirement reports, quarterly and annual reports,
• Approve all purchase orders;
• Prepared draft, tentative and working budget financial reports to the local board and the Kentucky Department of Education;
• Deliver presentations at all monthly board meetings regarding financial matters for the district;
• Carried out internal audits to ensure regulatory compliance and operational efficiency and accuracy.

• Perform standard financial and accounting tasks.
• Perform periodic review and analysis of billing transaction reports and record receivable transactions in the Financial System.
• Reviews past due accounts and take a course of action in the collection of receivables while adhering to school administration guidelines using knowledge of best practices in application of sound internal controls in a large organization and General Accepted Accounting Principles (GAAP) standards.
• Adhere to internal controls to properly record financial transactions.
• Maintain all receivables documentation details records in an electronic filing system.
• Maintains an effective customer relationship with internal and external customers that require Financial Services information.

• Create and report district's draft, tentative, and working budgets;
• Fulfill payroll, accounts payable and receivable responsibilities;
• Carry out general ledger functions, including account analysis, reconciliation and journal entries;
• Prepare W-2's, monthly retirement reports;
• Approve all purchase orders;
• Collect and record school city taxes and school city tuition for district;
• Prepare year-end close financial statements.