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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Rule 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) 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 state board of education, which are available on the department's website (

(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 August 26, 2021 at 8:13 AM

Supplemental Information

Authorized By: ORC 3301.07, 3301.12
Amplifies: ORC 3301.12
Five Year Review Date: 8/26/2026
Prior Effective Dates: 4/11/1994, 7/24/2010, 3/26/2015