Expenditure & Revenue Data

*** NOTE: THE FY12 DATA ON ALL OF THE FOLLOWING EXPENDITURE AND REVENUE REPORTS ARE TO BE CONSIDERED PRELIMINARY UNTIL EXPRESSLY STATED AS FINAL.

Expenditure Data

ODE uses the Expenditure Flow Model (EFM) to report per-pupil spending for Ohio’s schools. The EFM is a reporting method based on concepts developed by Dr. Bruce Cooper of Fordham University. The model uses the districts’ end-of-year financial records to organize expenditure data into meaningful and comparable categories at both the district and building level. 

The purpose of the EFM is to categorize and report expenses related to the education of students. Because districts often handle funds unrelated to the instruction of students, not all expenditures accounted for by a school district are included in the model.District-level expenses for each expenditure types is reported on a per-pupil and total basis.

Total Expenditures Total Expenditures is the sum of each individual expenditure type.

Per Pupil

Total

Instructional The cornerstones of education are teaching and learning, which generally occur in the building classroom. This function often includes teachers, teacher aides, or paraprofessionals, as well as materials, computers, books and other consumable materials that are used with students in the classroom setting. Some preparation of materials for students may also occur in the central office.

Per Pupil

Total

Building Support Facilities and operations support includes facilities and operations at the building and central office levels. It is made up of multiple functions, which combine both capital goods (building, buses, heating equipment, etc.) and the resources necessary to operate, clean, repair and improve them. Purchasing for the Enterprise funds, the largest of which is the Lunchroom operation, is also included.

Per Pupil

Total

Administration This category of expense denotes the functions of the building principal's office costs incurred as the principal's office sets the goals and directions and makes key decisions for the building. This office also motivates staff, makes recommendations for hiring of staff members, evaluates personnel, deals with crises, and concerns itself with the surrounding environment. Also included are central office costs incurred for the Board of Education, Superintendent's Office, Fiscal Services, Business Manager, and Support Services. These costs do not deal directly with the education of the students and encompass planning, research, information services, staff services, and data processing expenditures.

Per Pupil

Total

Pupil Support Students need support outside the classroom and beyond their academic instruction. They need guidance counseling, help in the media center or library, college advising, field trips, and psychological testing. Pupil support may be operated out of the district office, though these functions must ultimately serve the child in the building.

Per Pupil

Total

Staff Support The adult employees in the district need support, staff development, training, retraining, additional college courses, and advice. Teacher support may be handled in the Central Office, where planning for staff development activities goes on, or it may occur in the building, where direct support for teachers and other staff is primarily handled.

Per Pupil

Total

 

Revenue Data

The Uniform School Accounting System (USAS) requires school district revenue to be accounted for in separate funds and identified by source. This is accomplished locally when the school district records transactions using a Fund Number and a Receipt Code. Fund numbers and receipt codes are established and maintained by the Auditor of State.

Using the school district’s EMIS data and the USAS coding structure, ODE reports school district revenue per pupil by revenue source. Because not all revenue is expended in the year in which it was received, the district’s Total Revenue Sources Per Pupil and Total Annual Spending Per Pupil will not be identical in any given year. 

Because districts often account for funds that are unrelated to the instruction of school-age students (i.e., special trust funds or adult education), not all money received by a school district is included in the revenue per-pupil calculation.

Total Revenue Total Revenue is the sum of individual revenue sources.

Per Pupil

Total

Local Examples of local revenue sources include local property taxes, local income taxes, tuition payments, fees, sales, earnings on investments, etc. Local money received under Food Services, Extracurricular Activities, and Classroom Materials and Fees is not included in the total revenue from local sources.

Per Pupil

Total

State: Examples of state revenue sources include state foundation payments (which include such subsidies as Basic Aid, Poverty-Based Assistance and Parity Aid), property tax allocations, state grants, etc.

Per Pupil

Total

Federal Federal revenue sources include both restricted and unrestricted federal grants (i.e., Title I,Title VI B, Eisenhower grant, etc.)

Per Pupil

Total

 

Last Modified: 5/17/2013 11:45:36 AM