(A) For any of the districts subject to the provisions of this chapter, the superintendent of public instruction may authorize a review of the district's spending practices. If such a review is authorized, notification shall be made to the school district superintendent, treasurer, members of the district board of education, and the president of the organization representing classroom teachers. Each school district that will be subject to a review shall cooperate with the review.
(B) A spending practice review shall be of such scope as shall be defined by the superintendent of public instruction and may include any or all of the district spending practices in the following areas for which state funds are provided to the district:
(1) Compensation of base classroom teachers;
(2) Intervention services;
(3) Professional development;
(4) Data-based decision making;
(5) All-day kindergarten;
(6) Class-size reduction;
(7) Services for limited english proficient students;
(8) Dropout prevention;
(9) Community outreach;
The scope of the review may also include the district's practices with regard to the allocation of financial resources among and between buildings within the district, and any other spending practice that the superintendent of public instruction determines to be important to making a determination as to whether orders should be issued pursuant to this rule.
(C) Commensurate with the scope of the review, the superintendent of public instruction may appoint one or more individuals to conduct the review. Those appointed to conduct the reviews may be employees of the department of education, current or former school district superintendents, treasurers, and business managers or other individuals that, in the opinion of the superintendent of public instruction, possess the ability to review district spending practices. Reviewers shall collect information relevant to evaluating a district's spending practices consistent with the scope of the review as defined by the superintendent of public instruction. Reviewers may conduct such financial or other analyses as they deem appropriate to making recommendations, including comparative analyses with other school districts.
(D) The person or persons designated to conduct the review shall make a report and recommendation to the superintendent of public instruction. The report shall include but not be limited to the following:
(1) Information regarding the district's academic performance and whether the district is improving and whether buildings in the district are improving.
(2) Information regarding the content and quality of the district's improvement plan. Such information shall include, but not be limited to, the following:
(a) The quality of the needs assessment conducted by the district;
(b) The degree to which goals are clearly stated and focused; and
(c) The degree to which the district has aligned its financial resources around the strategies of the plan.
(3) Information regarding the quality of professional development services funded by the district, and the extent to which such professional development is aligned with the standards adopted by the state board of education pursuant to section 3319.61 of the Revised Code is aligned with student academic needs based on student performance on state assessments and is impacting achievement test results and student learning;
(4) Information regarding the quality of intervention services funded by the district, the extent to which such intervention services are aligned with research-based intervention services, and the impact such intervention is having on achievement test results and student learning;
(5) Information regarding the type of data analysis used in the district and the extent to which such data analysis drives decision making regarding academic improvement;
(6) Information regarding the budgeting and financial management practices of the district, including information regarding building level resource allocation decisions, and the manner in which allocated funds are ultimately used at the district and building level; and
(7) Any other information that the reviewers may determine are significant to their report and recommendations.
Upon the issuance of report and recommendations of a review conducted pursuant to this rule, a copy shall be provided to the school district superintendent, treasurer, president of the school district board of education, and president of the organization representing classroom teachers, each of whom shall be given an opportunity to comment. Such comments shall be submitted within the number of days specified by the superintendent of public instruction