Upon receipt of the report and recommendations of the spending practice review and the comments, if submitted, of the school district, the superintendent of public instruction may issue, for any one or more of the funding sources specified in divisions (A) through (J) of rule 3301-12-04, any one or more of the following:
(A) An order to report either or both the budget plan for the use of such funds or the actual manner in which such funds have been used with such periodicity as the superintendent of public instruction shall specify. If the superintendent of public instruction orders the reporting of budget plans, such reports may be required to be submitted through information systems operated by the department of education for the purpose of facilitating the application for and receipt of state and federal grants;
(B) An order to establish separate accounts for such funds; and
(C) An order that directs the expenditure of such funds. An order that directs the expenditure of funds may specify the expenses that may be paid from such funds, the specific goods and services the cost of which may be paid from such funds, the school buildings for which such funds shall be expended, and any other specifications as are necessary to ensure that expenditures are made in the manner the superintendent of public instruction desires.
The superintendent of public instruction may also issue orders pursuant to this rule without receiving the report and recommendations of a spending practice review if, in the opinion of the superintendent of public instruction, available information exists that provides sufficient reason to issue such orders. Copies of any orders issued pursuant to this rule shall be provided to the district superintendent, the district treasurer, members of the district board of education, the president of the organization representing classroom teachers, and the auditor of state.