Leonard Dietzen Shares Financial Strategies for Bargaining Impasse at FSFOA Summer Conference
Leonard Dietzen Shares Financial Strategies for Bargaining Impasse at FSFOA Summer Conference
When collective bargaining disputes reach impasse, the strength of a district’s financial preparation can influence everything from negotiations to public perception.
At the Florida School Finance Officers Association (FSFOA) 2026 Summer Conference, RumbergerKirk partner Leonard Dietzen presented, “From Budget to Bargaining Table: Financial Strategies That ‘Win’ at Impasse,” a session focused on how school districts can use financial data strategically before, during and after bargaining disputes.
Designed for school finance officers, bargaining teams, and district leaders, the presentation provided an overview of Florida’s statutory impasse process and the critical role financial evidence plays when salary, benefits, and other employment costs become disputed. He outlined key stages of the impasse framework, including mediation, special magistrate proceedings, public hearings, and board resolution of unresolved issues.
Drawing on examples from Florida school districts, Leonard emphasized the importance of preparing a financial record before bargaining begins. He discussed the value of developing a clear financial-condition narrative, analyzing multi-year financial trends, evaluating the budget impact of recurring raises versus bonuses, and benchmarking compensation against neighboring districts and statewide salary data.
The session also examined the growing financial pressures districts face beyond employee compensation, including rising health insurance costs and the expansion of school choice and voucher programs. Leonard explained how these factors can affect affordability analyses and should be incorporated into bargaining strategies and impasse presentations.
A key message of the presentation was that districts should not treat impasse as a procedural formality. Leonard noted that special magistrate recommendations can carry significant influence and that well-supported financial evidence helps decision-makers, board members, and the public better understand the long-term budget implications of disputed proposals. He also highlighted the important role chief financial officers may play as witnesses during public hearings, helping explain financial trends, affordability concerns and the impact of proposals on future budgets.
The FSFOA 2026 Summer Conference brings together school finance professionals from across Florida to discuss emerging issues, share best practices, and explore strategies that support effective school district operations.