3301-92-01 Textbooks and instructional materials.

(A) As used in this rule, "textbooks and instructional materials" means textbooks, instructional materials, instructional supplies, instructional software, and equipment as those terms are defined in this rule.

(1) "Textbooks" means educational material the publisher of which is registered with the state department of education. "Textbooks" includes textbooks purchased under section 3329.08 of the Revised Code but excludes supplemental reading materials, library books, and reference materials.

(2) "Instructional materials" means supplemental reading materials, library books and reference materials if made available to students as part of the instructional program or as a supplement to the instructional program.

(3) "Instructional supplies" means items of an educational and expendable nature that are consumed, deteriorated through use, or lose their identity through fabrication or incorporation into different or more complex units and substances.

(4) "Instructional software" means computer software, interactive videodisc, magnetic media, CD-ROM, computer courseware, on-line service, electronic medium, or other electronic means of contributing to the learning process. "Instructional software" includes computer operating systems, network operating systems, applications and licenses used to advance the instructional environment but excludes expenditures for renovations to install computers.

(5) "Equipment" means tangible items of an educational nature that are not meant for consumption and have an expected life of at least one year. "Equipment" includes, but is not limited to, computer hardware, computer maintenance, audiovisual equipment, laboratory equipment, blackboards, desks and other comparable instructional aids used as part of an instructional program. "Equipment" does not include buildings, machinery and vehicles except when the machinery and vehicles are used as part of an instructional program.

(B) In each fiscal year, except as provided in division (B) of section 3315.17 of the Revised Code, the school district shall set aside for textbooks and instructional materials, the amount required by division (A) of section 3315.17 of the Revised Code according to the schedule set forth in rule 117-6-03 of the Administrative Code unless the board of education elects, by board resolution, to set aside funds for textbooks and instructional materials in accordance with section 3315.19 of the Revised Code.

(C) If the board of education elects to set aside funds in accordance with section 3315.19 of the Revised Code, the amount of the set aside shall equal three per cent of all revenues received by the district for operating expenses for the prior fiscal year.

For a city, local or exempted village school district, "all revenues received by the district for operating expenses" means the school district's general fund revenue in the prior fiscal year from property taxes as provided for in Chapter 5705. of the Revised Code plus income taxes as provided in Chapter 5748. of the Revised Code plus the adequacy amount of funds provided for the district pursuant to section 3306.03 of the Revised Code after adjusting for payments for students participating in an open enrollment agreement pursuant to section 3313.98 of the Revised Code, students attending a community school pursuant to Chapter 3314. of the Revised Code, or students receiving an educational choice scholarship pursuant to Chapter 3310. of the Revised Code plus any amount of this revenue that would have been allocated to the general fund but was allocated to the debt service fund for payment of tax or revenue anticipation notes.

For a joint vocational school district, "all revenues received by the district for operating expenses" means the school district's general fund revenue in the prior fiscal year from property taxes as provided for in Chapter 5705. of the Revised Code plus income taxes as provided for in Chapter 5748. of the Revised Code plus funds provided to the district pursuant to division (B) of section 3317.16 of the Revised Code plus any amount of this revenue that would have been allocated to the general fund but was allocated to the debt service fund or payment of tax or revenue anticipation notes.

(D) The amount set aside for textbook and instructional materials shall be accounted for within the school district's general fund using a reasonable accounting method. The school district shall appropriate from the amount set aside for textbook and instructional materials and maintain appropriate accounting records for amounts expended. Any unexpended balance shall carry forward to the subsequent fiscal year. Any unexpended balance carried forward to the subsequent fiscal year does not reduce the amount of the set aside required by paragraph (B) of this rule. This requirement to set aside an amount for textbooks and instructional materials applies only to those school districts as defined in division (A) of section 3315.17 of the Revised Code.

(E) As part of each school district's annual financial report, the school district shall prepare a supplemental schedule pursuant to reporting procedures prescribed by the auditor of state to demonstrate compliance with this rule. The supplemental schedule shall include the following:

(1) The balance of the set aside carried forward from the previous fiscal year;

(2) The current year set aside amount;

(3) Qualifying expenditures;

(4) The balance of the set aside carried forward to the subsequent fiscal year.

(F) Restricted receipts including, but not limited to, funding received from e-tech Ohio and specific state and federal grants may not be used to meet the amount required to be set aside for textbooks and instructional materials.

(G) The monies set aside as required by division (A) of section 3315.17 of the Revised Code shall be used solely for textbooks, instructional materials, instructional supplies, instructional software, and equipment directly associated with the instruction of students. Uses not directly associated with the instruction of students include, but are not limited to, labor costs of employees, purchased services (other than computer maintenance), costs associated with maintenance of the facilities or items used for administrative purposes. The school district must have a procedure for allocating any cost associated with an item partially used in the direct instructional program but also used for other purposes. If a procedure is not in place, items purchased for multiple purposes are not allowable uses.

Effective: 04/23/2011
R.C. 119.032 review dates: 02/02/2011 and 02/02/2016
Promulgated Under: 119.03
Statutory Authority: 3301.07 , 3315.17
Rule Amplifies: 3315.171 , 3315.171
Prior Effective Dates: 6/22/98, 12/24/05