Ohio Administrative Code
Title 3301 - Department of Education - Administration and Director
Chapter 3301-19 - School District Expenditure Flow Reports
Section 3301-19-02 - Purpose
Current through all regulations passed and filed through September 16, 2024
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 (education.ohio.gov).
(D) Present the analyses in generally understandable formats to be reported statewide annually in an effort to encourage efficient school operation, to provide useful information about school finances to the general population.
