Section 3301-19-02 - PurposeThe 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.Ohio Admin. Code 3301-19-02
Effective: 8/26/2021
Five Year Review (FYR) Dates: 6/11/2021 and 08/26/2026
Promulgated Under: 119.03
Statutory Authority: ORC 3301.07, 3301.12
Rule Amplifies: ORC 3301.12
Prior Effective Dates: 04/11/1994, 07/24/2010, 03/26/2015