Chapter 3301-19 | School District Expenditure Flow Reports

Rule 3301-19-01 | Definitions.

• Effective: June 15, 2026
• Promulgated Under: 119.03

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, as used in the expenditure flow report, 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, as used in the expenditure flow report, include teachers, teacher aides, paraprofessionals, books, materials and supplies and instructional equipment, and tests used in a classroom setting.

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

(C) "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.

Last updated June 17, 2026 at 7:26 PM

Supplemental Information

Authorized By: 3301.07, 3301.12
Amplifies: 3301.12
Five Year Review Date: 6/15/2031
Prior Effective Dates: 8/26/2021

Rule 3301-19-02 | Purpose.

• Effective: June 15, 2026
• Promulgated Under: 119.03

The purpose of the rules in this chapter is to:

(A) Establish the rules, procedures and standards enabling the director of education and workforce 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) Analyze financial reports of expenditures in like categories in administration, facilities and operations, teacher support, pupil support, and instruction.

(C) Analyze financial reports of expenditures pursuant to the expenditure standards approved by the director of education and workforce, which are available on the department's website (education.ohio.gov).

(D) 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.

Last updated June 17, 2026 at 7:26 PM

Supplemental Information

Authorized By: 3301.07, 3301.12
Amplifies: 3301.12
Five Year Review Date: 6/15/2031
Prior Effective Dates: 7/24/2010

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

• Effective: June 15, 2026
• Promulgated Under: 119.03

(A) The expenditure reports generated pursuant to the rules in this chapter will be derived from data collected electronically - including financial records that utilize the data coding structure of the uniform school accounting system in accordance with section 117.101 of the Revised Code available on the auditor of state's website - through the education management information system (EMIS) or any other reporting system designated for data collection by the director of education and workforce.

(B) The director of education and workforce may conduct an inspection and analysis of the data submitted by the use of standards developed by the department of education and workforce pursuant to section 3302.20 of the Revised Code.

(C) 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).

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

(E) Administrative procedures for reporting the information and revising the reports will be determined by the director of education and workforce.

(F) The director of education and workforce will 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 director will be organized in a manner that promotes meaningful comparisons.

(G) At the discretion of the director of education and workforce, reports may be distributed that summarize expenditure data by any other useful categorization to provide meaningful measures of district operational efficiencies.

(H) The director of education and workforce will provide access to an electronic data base that will provide individual school districts and the public with electronic access to the summary data.

Last updated June 17, 2026 at 7:27 PM

Supplemental Information

Authorized By: 3301.07, 3301.12
Amplifies: 3301.12
Five Year Review Date: 6/15/2031
Prior Effective Dates: 4/11/1994, 4/25/2009