The pupil instruction expenditure reporting duties of all internet- or computer-based community schools are as follows:
(A) Beginning in fiscal year 2007 and annually thereafter, each internet- or computer-based community school shall report data to the department of education in a manner, form and time period specified in written guidance issued by the department, concerning its expenditures for pupil instruction for non-special needs students.
(B) Each internet- or computer-based community school shall spend no less than the amount established for pupil instruction for non-special needs students on an annual basis, as set forth in division (B)(1) of section 3317.012 of the Revised Code.
(C) Each internet- or computer-based community school shall report qualifying expenditures for teachers, curriculum and academic materials used for pupil instruction in the following manner:
(1) Teacher expenditures including salary, health and non-health benefits;
(2) Curriculum expenditures including (but not limited to) instructional software, computer courseware, interactive video, CD-ROMs, magnetic media, electronic medium or other electronic means purchased leased or developed to deliver curriculum content; and
(3) Academic materials including (but not limited to) textbooks or school-supplied reading or reference materials that are part of the instructional program; software including operating systems, applications, subscriptions or licenses needed to advance the instructional environment; and educational manipulatives, musical instruments, workbooks, art supplies, lab equipment, CD-ROMs or any instructional consumables used in providing pupil instruction;
(D) The department shall annually issue guidance regarding the form, manner and time period for reporting the information at least thirty days prior to the beginning of each fiscal year.
(E) The department within thirty days of the close of the reporting period, shall notify the school as to the department’s determination of the school’s compliance with divisions (A) and (B) of section 3314.085 of the Revised Code. A school found by the department to appear to be out of compliance with either division (A) or (B) of section 3314.085 of the Revised Code shall be offered an opportunity for a hearing in accordance with Chapter 119. of the Revised Code. After the hearing should the department determine that the school has failed to comply with divisions (A) or (B) of section 3314.085 of the Revised Code, the department shall assess a civil forfeiture or penalty against the school equivalent to the greater of the following: five per cent of the total state payments to the school under Chapter 3314. of the Revised Code for the fiscal year in which the failure occurred or the difference between the amount the department determines the school was required to have spent for pupil instruction for non-special needs students and the amount the department determines the school actually spent for pupil instruction for non-special needs students;
(F) If a civil forfeiture or penalty is imposed, the department’s method of collecting the fine may include withholding state payments under Chapter 3314. of the Revised Code in the current or subsequent fiscal year;
(G) The department may cancel a civil forfeiture or penalty it has imposed under section 3314.085 of the Revised Code if the school submits a plan and timeline approved by the department for coming into compliance with the requirements of section 3314.085 of the Revised Code and the school demonstrates to the department’s satisfaction that is implementing the plan.
Effective: 05/19/2006
R.C. 119.032 review dates: 05/19/2011
Promulgated Under: 119.03
Statutory Authority: 3301.07, 3314.085
Rule Amplifies: 3314.085