Ohio Department of Education Topic News

Expenditure Per Pupil Rankings


Among the many provisions of the 2012-13 Budget Bill, House Bill 153 of the 129th General Assembly, is a new requirement for ODE to rank traditional school districts, joint vocational districts, and community schools based on the percent of their operating expenditures for classroom instructional vs. nonclassroom purposes, as well as their overall operating expenditures per pupil. The data for the rankings will be similar to that used for the iLRC reports showing expenditures per pupil and expenditure type, such as instructional and administrative. ODE is required to divide each type of public school (traditional school district, joint vocational district and community school) into groups based primarily on enrollment. Within each group, districts will be placed in rank order based on the percent of the operating expenditures for classroom instruction. Also, the 20 percent of districts with the lowest expenditure per pupil will be designated as such, and a separate overall ranking of all districts by expenditure per pupil will be created.

The classification of expenditures to be used in the rankings will be based on approved standards. The standards were approved by the full State Board of Education’s Capacity on December 11, 2012. The expenditure standards address exclusions from operating expenditures and classroom instructional vs. nonclassroom expenditures. ODE will apply the standards to create expenditures per pupil values and to rank districts within categories.

Many of the details needed to implement the standards have been developed through a working group chaired by ODE, including representation from the following: traditional school treasurer, community school treasurer, JVSD treasurer, OASBO, Auditor of State, and Governor’s Office. When documents related to these efforts are finalized, they will be posted here.

Prior to the working group, stakeholders contributed ideas and feedback to ODE for the creation of the expenditure standards.

FY12 Draft Data

The following pdf documents contain information on each school district’s total expenditures and expenditures per pupil in the various categories.  For a technical explanation of the data, click here


  • Click here to view the USAS Coding and Expenditure Standards Webinar
  • Click here for the Expenditure Standards and Coding Presentation.
  • Click here for the Expenditure Reporting Classification Chart (Revised).
  • Click here for the Uniform School Accounting System User Manual (Revised 6/2013)
  • Click here for the Expenditure Crosswalk (Revised).
  • Click here for the EPP Language in the Budget Bill.
  • Click here for the Stakeholder Input Presentation.

Historical Resources

  • Click here to download the EFM Handbook.
  • Click here to download the EFM Rules.


Questions, comments, and suggestions regarding the EPP standards and rankings may be sent to