Chapter 117-6 | Schools

Rule 117-6-01 | Chart of accounts - school districts and community schools.

• Effective: June 1, 2026
• Promulgated Under: 117.20

(A) Funds: To demonstrate legal compliance and to facilitate sound management, school districts, including STEM schools, STEAM schools, alternative schools as defined in section 3313.533 of the Revised Code, and community schools shall maintain financial records on a fund basis. Funds are to be established by each school district or community school based on statutory requirements and accounting needs. When not authorized or required by statute, the establishment of a new fund requires prior auditor of state approval under section 5705.12 of the Revised Code. A school district or community school should submit its request to auditor of state's chief of local government services division.

Funds are to be classified using the current guidelines and definitions established by the "Governmental Accounting Standards Board."

(B) Financial records: All school districts and joint vocational school districts and, including STEM schools, STEAM schools, alternative schools as defined in section 3313.533 of the Revised Code, community schools established under Chapter 3314. of the Revised Code, shall maintain the financial records in accordance with the uniform school accounting system (USAS) as prescribed by the USAS manual and subsequent update bulletins issued by the auditor of state.

Last updated June 1, 2026 at 8:08 AM

Supplemental Information

Authorized By: 117.43
Amplifies: 117.43
Five Year Review Date: 6/1/2031
Prior Effective Dates: 1/31/1984, 4/30/1984, 3/14/1986, 1/1/1987, 4/1/2011, 11/16/2015, 7/16/2021

Rule 117-6-02 | Appropriation measures.

• Effective: July 16, 2021
• Promulgated Under: 117.20

At a minimum, appropriation measures shall be classified to set forth separately the amounts appropriated by fund. The appropriation measure as passed by the school board shall be the legal level of control. This is the level at which compliance with statutory budgetary requirements will be determined. A board of education may, but is not required to, pass appropriations at a more detailed level. The degree of detail is a discretionary decision to be exercised by the board of education based on the degree of control the board of education wishes to maintain over the financial activity of the school district.

Last updated June 1, 2026 at 9:38 AM

Supplemental Information

Authorized By: 117.43
Amplifies: 117.43
Five Year Review Date: 6/1/2031
Prior Effective Dates: 7/1/2000