Ohio Revised Code Search

...(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...

...r STEM school) (D) The department of education shall compute a community or STEM school's teacher base cost for a fiscal year as follows: (1) Calculate the school's classroom teacher cost for that fiscal year as follows: (a) Determine the full-time equivalency of students enrolled in the school for that fiscal year that are enrolled in kindergarten and divide that number by 20; (b) Determine the full-time...

... (E)(1) "Category one career-technical education ADM" means the enrollment of students during the school year on a full-time equivalency basis in career-technical education programs described in division (A)(1) of section 3317.014 of the Revised Code and, in the case of a funding unit that is a city, local, exempted village, or joint vocational school district, certified under division (B)(11) or (D)(2)(h) of sectio...

...oner shall certify to the department of education and workforce and the office of budget and management the information described in divisions (A)(1) to (5) of this section for each city, exempted village, and local school district, and the information required by divisions (A)(1) and (2) of this section for each joint vocational school district, and it shall be used, along with the information certified under divisi...

...The department of education and workforce shall compute and distribute state core foundation funding to each eligible funding unit that is a city, local, or exempted village school district, the community and STEM school unit, the educational choice scholarship unit, the pilot project scholarship unit, the autism scholarship unit, and the Jon Peterson special needs scholarship unit for the fiscal year, using the info...

...ge school district to which a governing board of an educational service center provides services pursuant to an agreement entered into under section 3313.843 of the Revised Code, deduct the amount of the payment required for the reimbursement of the governing board under that section. (C)(1) If the district is required to pay to or entitled to receive tuition from another school district under division (C)(2) or (...

... year. (F) An amount for each county board of developmental disabilities for the approved cost of transportation required for children attending special education programs operated by the county board under section 3323.09 of the Revised Code. For fiscal years 2024 and 2025, this amount shall be equal to the actual costs incurred in the prior fiscal year by the county board when transporting those students multipl...

...lowing information to the department of education and workforce and the office of budget and management, for each school district in which the value of the property described under division (A) of this section exceeds one per cent of the taxable value of all real and tangible personal property in the district or in which is located tangible personal property designed for use or used in strip mining operations, whose ...

...For each fiscal year, the department of education and workforce shall calculate an amount for the community and STEM school unit as follows: (1) For each community school and STEM school, determine the sum of the following: (a) The aggregate base cost calculated for the school for that fiscal year under section 3317.0110 of the Revised Code; (b) The sum of the following: (i) The school's category one spec...

...l of the following to the department of education and workforce and the office of budget and management: (1) The district's total taxable value for the preceding tax year; (2) The change in taxes charged and payable on the district's total taxable value for the preceding tax year and the second preceding tax year; (3) The taxable value of the utility tangible personal property decrease, which shall be consid...