Rule 3301-19-02 | Purpose.
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
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