Chapter 3301-19 School District Expenditure Flow Reports

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) Central unit expenditures

(a) Administration

(b) District facilities and operations

(c) Staff support coordination

(d) Pupil support coordination

(e) Instructional support

(2) School building expenditures

(a) School Administration

(b) School facilities and operations

(c) Staff support

(d) Pupil support

(e) Instruction

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

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

(D) “Staff support” functions include expenditures for staff development and training.

(E) “Pupil support” functions include outside the classroom support such as counseling, field trips, student activities, etc.

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

(G) “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.

(H) “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.

(I) “ADM” means total average daily membership by school building and district as certified by the department from data collected from districts the first full week of October of the fiscal year.

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

R.C. 119.032 review dates: 02/13/2004 and 02/13/2009

Promulgated Under: 119.03

Statutory Authority: 3301.12

Rule Amplifies: 3301.12

Prior Effective Dates: 4/11/94

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;

(B) Comply with section 3301.12 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) Present the analysis in a generally understandable format to be reported state-wide annually in an effort to encourage efficient school operation and provide useful information about school finances to the general population.

R.C. 119.032 review dates: 02/13/2004 and 02/13/2009

Promulgated Under: 119.03

Statutory Authority: 3301.12

Rule Amplifies: 3301.12

Prior Effective Dates: 4/11/94

(A) The expenditure flow reports will be derived from data collected electronically through the education management information system (EMIS) including financial records that utilize the data coding structure of the uniform school accounting system.

(B) All city, exempted village, local, and joint vocational school districts will be required to submit the EMIS data necessary for the expenditure flow report beginning with the 1994-95 fiscal year data.

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

(D) In years prior to fiscal year 1994-95, in order to meet the requirements of the expenditure flow reports:

(1) School districts may submit appropriate data, as determined by the department;

(2) State reports of any fiscal year 1993-94 data that are submitted in this manner will be produced in November, 1994 with data being supplied no later than September 30, 1994, by the participating districts.

(E) All EMIS financial data submitted for reporting purposes must be verified and approved by the school district superintendent and treasurer.

(F) All other EMIS data submitted for reporting purposes must be verified and approved by the school district superintendent.

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

(H) At the discretion of the state superintendent of public instruction, a report may be distributed by the department that will be a state-wide summary of data analyzed in the functional areas including those listed in the statement of purpose indicating expenditures as per pupil expenditures and as a percentage of all expenditures. Any district information released by the state superintendent shall be organized in a manner that promotes meaningful comparisons.

(I) The superintendent of public instruction will create an electronic data base that may provide individual school districts with electronic access to the data.

R.C. 119.032 review dates: 02/13/2004 and 02/13/2009

Promulgated Under: 119.03

Statutory Authority: 3301.12

Rule Amplifies: 3301.0714, 3301.12

Prior Effective Dates: 4/11/94