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

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


(A) The expenditure reports generated pursuant to the rules in this chapter shall 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 superintendent of public instruction.

(B) The state superintendent of public instruction may conduct an inspection and analysis of the data submitted by the use of standards developed by the state board of education 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 (

(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 state superintendent of public instruction.

(F) The state superintendent of public instruction shall 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 state superintendent shall be organized in a manner that promotes meaningful comparisons.

(G) At the discretion of the state superintendent of public instruction, reports may be distributed that summarize expenditure data by any other useful categorization to provide meaningful measures of district operational efficiencies.

(H) The superintendent of public instruction shall 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 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, 4/25/2009, 7/24/2010, 3/26/2015