Chapter 3301-19 School District Expenditure Flow Reports

3301-19-01 Definitions.

The following definitions are used in Chapter 3301-19 of the Administrative Code:

(A) "Functions" means expenditure areas within the school district expenditure flow report. The functions are listed as:

(1) "Administration" functions are those expenditures dealing with the administration, management and educational leadership of a school district or building.

(2) "Facilities and operations" functions include expenditures for the provision and maintenance of the district and school housing, transportation and utilities, and other environmental support.

(3) "Staff support" functions include expenditures for staff development and training.

(4) "Pupil support" functions include outside the classroom support such as counseling, field trips, student activities, etc.

(5) "Instructional support" functions include teachers, teacher aides, paraprofessionals, books, materials and supplies and instructional equipment, and tests used in a classroom setting.

(B) "State board" is the state board of education authorized under section 3301.12 of the Revised Code to adopt rules, standards and procedures for producing the financial expenditure report.

(C) "Department" is the state department of education whose responsibility it is to construct rules, standards and procedures as directed by the state board; analyze data from the expenditure report; and publish a comparative report and analysis of the data.

(D) "ADM" means total average daily membership by school building and district as certified by the department from data collected from districts at the end of each school year of the fiscal year for which the expenditure reports are being calculated.

(E) "School building" means any individual building as identified by the information retrieval number (IRN) within the discretion and authority of the board of education of a chartered school district.

(F) "Evidence-based funding model" means the system used to calculate the funds provided under Chapter 3306. of the Revised Code.

(G) "Core academic strategy components" means those components of the evidence-based funding model that are fundamental to successful education practices in the twenty-first century for all students.

(H) "Academic improvement components" means those components of the evidence-based funding model that have been demonstrated to make the greatest improvement in the academic achievement of underperforming students.

(I) "Other components" means those components of the evidence-based funding model that can not be classified as a core academic strategy or academic improvement component.

Effective: 07/24/2010
R.C. 119.032 review dates: 04/25/2014
Promulgated Under: 119.03
Statutory Authority: 3301.07 , 3301.12 , 3306.25
Rule Amplifies: 3301.12 , 3306.25
Prior Effective Dates: 4/11/94, 4/25/2009

3301-19-02 Purpose.

The purpose of the rules in this chapter is to:

(A) Establish the rules, procedures and standards enabling the superintendent of public instruction to annually inspect and analyze the expenditures of each school district and make a determination as to the efficiency of each school's costs, relative to other similar school districts in the state and for the reporting of expenditures of those funds for particular funded components of the evidence-based funding model;

(B) Comply with sections 3301.12 and 3306.25 of the Revised Code authorizing such inspection and analysis;

(C) Analyze financial reports of expenditures in like categories in administration, facilities and operations, teacher support, pupil support, and instruction;

(D) Analyze financial reports of expenditures for core academic strategy components, academic improvement components, and other components of the evidence-based funding model.

(E) Present the analyses ingenerally understandable formats to be reported state-wide annually in an effort to encourage efficient school operation, to provide useful information about school finances to the general population, and to demonstrate how funds provided through the evidence-based funding model are directed toward the purposes for which they were calculated.

Effective: 07/24/2010
R.C. 119.032 review dates: 04/25/2014
Promulgated Under: 119.03
Statutory Authority: 3301.07 , 3301.12 , 3306.25
Rule Amplifies: 3301.12 , 3306.25
Prior Effective Dates: 4/11/94

3301-19-03 Procedures for submitting data and presenting information.

(A) The expenditure flow reports generated pursuant to the rules in this chapter shall be derived from data collected electronically - including financial records that utilize the data coding structure of the uniform school accounting system (USAS) available on the auditor of state's website (auditor.state.oh.us) - through the education management information system (EMIS) or any other reporting system designated for data collection by the superintendent of public instruction

(B) All city, exempted village, local, and joint vocational school districts, educational service centers, and community schools will be required to submit the EMIS data necessary for the expenditure reports per deadlines established by EMIS procedures available on the department's website (education.ohio.gov).

(C) School districts will submit all required electronic data as specified in the EMIS procedures.

(D) Administrative procedures for reporting the information and revising the reports will be determined by the state superintendent of public instruction.

(E) The state superintendent of public instruction shall make available reports that summarize district and statewide expenditures by function area, total expenditure data, per pupil expenditure data, and the functional expenditures as a percentage of all expenditures. Any district information released by the state superintendent shall be organized in a manner that promotes meaningful comparisons.

(F) The state superintendent of public instruction shall make available reports that summarize district and statewide expenditures by core academic strategy components, academic improvement components, and other components of the evidence-based funding model.

(G) At the discretion of the state superintendent of public instruction, reports may be distributed that summarize expenditure data by any other useful categorization to provide meaningful measures of district operational efficiencies.

(H) The superintendent of public instruction shall provide access to an electronic data base that will provide individual school districts and the public with electronic access to the summary data.

Effective: 07/24/2010
R.C. 119.032 review dates: 04/25/2014
Promulgated Under: 119.03
Statutory Authority: 3301.07 , 3301.12 , 3306.25
Rule Amplifies: 3301.12 , 3306.25
Prior Effective Dates: 4/11/94, 4/25/2009