Lawriter - OAC - 3301-19-02 Purpose.

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 ;

(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) Analyze financial reports of expenditures pursuant to the expenditure standards approved by the state board of education (December 2012), which are available on the department's website (

(E) Present the analyses in generally 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 .

Effective: 3/26/2015
Five Year Review (FYR) Dates: 01/07/2015 and 03/26/2020
Promulgated Under: 119.03
Statutory Authority: 3301.07, 3301.12
Rule Amplifies: 3301.12
Prior Effective Dates: 4/11/94, 7/24/2010