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 (education.ohio.gov).

(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