Ohio Revised Code Search

...cessary in order to maintain or improve educational opportunities of pupils in the school district, the plan may include a proposal to restructure or refinance outstanding debt obligations incurred by the board under section 3313.483 of the Revised Code contingent upon the approval, during the period of the fiscal emergency, by district voters of a tax levied under section 718.09, 718.10, 5705.194, 5705.21, 5748.02, ...

...sion fails to submit to the director of education and workforce under section 3316.06 of the Revised Code a financial recovery plan that is acceptable to the director of education and workforce, or if the director of education and workforce and the director of budget and management find that a commission is not materially complying with the provisions of its financial recovery plan, the directors may jointly dissolve...

...tures; (c) Require the school district board or superintendent to provide justification documents to substantiate, to the extent and in the manner considered necessary, any item of revenue or appropriation; (d) Not later than sixty days after taking office or after receiving the appropriation measure for the next fiscal year, issue a public report regarding its review pursuant to division (B)(1) of this secti...

...ing and supervision commission, and the board of education of the school district. Upon receiving the auditor of state's certification, the commission shall adopt a resolution requesting that the board of education work with the county auditor or tax commissioner to estimate the amount and rate of a tax levy that is needed under section 5705.194, 5705.199, or 5705.21 or Chapter 5748. of the Revised Code to produce a ...

...(A) The members of a school district financial planning and supervision commission shall serve without compensation, but shall be paid by the commission their necessary and actual expenses incurred while engaged in the business of the commission. (B) Any expense or obligation incurred by a commission under this chapter shall be payable solely from appropriations made by the general assembly.

...supervision commission and the board of education of the school district. (B) Modifying and supplementing the system of financial accounting and reporting to record and report its fiscal activities on an accurate, current, and continuous basis in order to facilitate the effective management of the affairs of the school district, and to assist in refining and improving the restructuring plan and amendments of it, fac...

...A school district board and all its officers and employees having possession of fiscal information or having the responsibility for developing that information, shall at all times cooperate in assisting the functions of the school district financial planning and supervision commission by providing to the commission, on a continuing basis, all fiscal information requested, ordered, or needed by the commission to formu...

...all be amended promptly by the board of education of the school district to be consistent with the plan. Any appropriation measure prior to approval by the board of education of the school district shall be submitted to the commission for review to determine whether the measure is consistent with the financial recovery plan. The school district, through the appropriate representatives of the board of education and th...

...ate, or to the school district board of education or county budget commission and cause the same to be mailed or delivered to appropriate officials as designated by this chapter or, where not so designated, as it considers appropriate. Any such certification, notification, order, or request, including preparation and submission of a financial recovery plan in accordance therewith and with this chapter, shall be effec...

...(A) No debt obligation, including any debt incurred pursuant to section 3313.483 of the Revised Code, may be issued or incurred by the school district, whether purchased by the school district or by others, except with the prior approval of the school district financial planning and supervision commission. (B) The commission shall disapprove the issuance of debt obligations upon a determination that, in its judgment...

...are being met. (4) The school district board has prepared a financial forecast for a five-year period in accordance with the standards issued by the auditor of state and an opinion has been rendered by the auditor of state that the financial forecast is considered to be nonadverse. The forecast shall display the district's projected compliance with section 3315.18 of the Revised Code beginning in the year the ...

...A financial planning and supervision commission may remove the superintendent or the treasurer of a school district for failing to comply with the commission's orders concerning the preparation or implementation of the financial recovery plan.

... of state, upon request of the board of education of the school district, determines in writing that none of the fiscal emergency conditions determined to exist pursuant to division (B) of section 3316.03 of the Revised Code continues to exist. (3) Divisions (B)(1) and (2) of this section apply only to acts of the school district occurring after a court has determined such illegality or invalidity and any act of the...

...period for a school district, no school board member, officer, or employee of the school district shall do any of the following: (1) Knowingly enter into any contract, financial obligation, or other liability of the school district involving an expenditure, or make any expenditure in excess of the amount permitted by the commission pursuant to this chapter; (2) Knowingly enter into any contract, financial obligatio...

...ke recommendations, and the controlling board may grant money from the catastrophic expenditures account to any school district that suffers an unforeseen catastrophic event that severely depletes the district's financial resources. The director of education and workforce shall make recommendations for the grants in accordance with rules adopted by the director of budget and management, after consulting with the dire...

...without the approval of the controlling board. The department shall, in accordance with appropriations made by the general assembly, meet the financial obligations of this chapter. Moneys distributed to school districts pursuant to this chapter shall be calculated based on the annual enrollment calculated from the three reports required under sections 3317.03 and 3317.036 of the Revised Code and paid on a fisca...

...ricts to the state employment relations board for the health insurance survey conducted in accordance with divisions (K)(5) and (6) of section 4117.02 of the Revised Code using fiscal year 2022 data X 12 (11) "Eligible school district" means a city, local, or exempted village school district that satisfies one of the following: (a) The district is a member of an organization that regulates interscholastic athle...

...," "average counselor salary," "average education management information system support employee salary," "average librarian and media staff salary," "average other district administrator salary," "average principal salary," "average superintendent salary," and "average teacher cost" have the same meanings as in section 3317.011 of the Revised Code. (B) When calculating a district's aggregate base cost under this ...

...for the following categories of special education programs, as these programs are defined for purposes of Chapter 3323. of the Revised Code, are as follows: (A) A multiple of 0.2435 for students whose primary or only identified disability is a speech and language disability, as this term is defined pursuant to Chapter 3323. of the Revised Code; (B) A multiple of 0.6179 for students identified as specific learni...

...iculum specific equipment purchases and leases; career-technical student organization fees and expenses; home and agency linkages; work-based learning experiences; professional development; and other costs directly associated with career-technical education programs including development of new programs. (b) Not more than twenty-five per cent of the funds shall be used for personnel expenditures. (G) In any fis...

...ormation certified to the department of education and workforce and the office of budget and management under division (A) of section 3317.021 of the Revised Code, the tax commissioner shall, at the same time, certify the following information to the department and the office of budget and management for each city, exempted village, and local school district to be used for the same purposes as described under that di...

...As used in this section, "English learner" has the same meaning as in section 3301.0731 of the Revised Code. The multiples for English learners shall be as follows: (A) A multiple of 0.2104 for each student who has been identified as an English learner following the state's standardized identification process enrolled in schools in the United States for 180 school days or less. (B) A multiple of 0.1577 for e...

...2024 and 2025. (A) The department of education and workforce shall compute a city, local, or exempted village school district's per-pupil local capacity amount for a fiscal year as follows: (1) Calculate the district's valuation per pupil for that fiscal year as follows: (a) Determine the minimum of the district's three-year average valuation for the fiscal year for which the calculation is made and the dist...

...(A) The statewide average base cost per pupil shall be determined as follows: (1) For fiscal year 2024, the statewide average base cost per pupil shall be equal to the sum of the aggregate base cost calculated for all city, local, and exempted village school districts in the state for that fiscal year under section 3317.011 of the Revised Code divided by the sum of the base cost enrolled ADMs of all of the city, l...

... years 2024 and 2025, the department of education and workforce shall pay temporary transitional aid to each city, local, and exempted village school district according to the following formula: (The district's funding base, as that term is defined in section 3317.02 of the Revised Code) - (the district's payment under section 3317.022 of the Revised Code - the district's payment for supplemental targeted assistan...