Forms and Program Information for Traditional Public Schools

This page contains miscellaneous guidelines, forms, training courses and data tools to assist traditional public school administrators (predominately treasurers) with the performance of their daily duties and with finance-related reporting.


Catastrophic Costs

Economically Disadvantaged

The Economically Disadvantaged Entity: Self-Report Survey can be found in the Compliance System.  

As required by Ohio law, ORC 3317.25, at the end of each fiscal year, each city, local, exempted village, or joint vocational school district, community school and STEM school shall submit a report to the Department of Education describing the initiative or initiatives on which the district's or school's economically disadvantaged funds were spent during that fiscal year. 

Excess Costs

Pursuant to Revised Code 3323.14, when a school district educates a special needs student who is not a resident of the district, that district may charge the district of residence “excess costs”.  Excess costs are defined as the cost to educate the student minus the amount of State and local funds received for educating the student.  Districts incurring excess costs may seek reimbursement after the end of the fiscal year by filing an excess costs application and providing supporting documentation.  The Ohio Department of Education will certify the amount of state and local funds received, calculate the excess cost amount, then transfer that amount from the district of residence to the educating district.

FY2022 Excess Cost Dates*

System Action System Date
Excess Cost Reporting Opens December 1, 2021
Applications in Submitted Status (at least once)
No new applications will be accepted
All applications must be uploaded and in submitted status.  Any applications in started status can/will be withdrawn or place in ODE on Hold for an additional explanation.
January 28, 2022
Flagging Closes
Any disputed applications must be in correction needed or ODE on Hold status.
February 28, 2022
Area Coordinator Dispute Resolution
Area Coordinators assist in all outstanding issues and finalize applications for payment. 
March 1 – 7, 2022
Payment/Deductions begin
Applications must be in approved status to be paid.  Payment will be made in each #2 payment of each month until all applications are paid.
February #2 Payment

*All dates are subject to change. 

Quick Start Guides


Sample contracts

Alternative Per Capita Transportation Calculation for Excess Cost and Catastrophic Cost Reimbursement

Due to the Covid-19 pandemic, during the 2020 – 2021 school year many districts did not have the entire population of ridership available during count week due to limited transportation, remote educational options or excess absences. In addition, many districts saw a significant increase in ridership after the deadline for data reporting. As a result, the average cost to transport from T-1 and T-2 reporting for some districts does not accurately reflect the per capita rate for transportation and utilization of that data will result in the unequal treatment of school districts. Department staff in collaboration with school district treasurers worked to create a formula for easily identifiable transportation costs for the 2020 – 2021 school year.

ORC 3323.14 grants the authority to the Ohio Department of Education to determine the formula used to calculate excess costs. Likewise, ORC 3317.0214 grants ODE the authority to compute catastrophic costs and the superintendent of public instruction the authority to prescribe the documentation for the calculation. ODE has developed the following formula for the calculation of average cost to transport pupils for FY 21:

Using the average cost to transport pupils from the district’s T-2 reports for FY 18, FY19, and FY 20 and adding in 5.3% to account for the rise in the Consumer Price Index from August 2020 to August 2021:
((FY 18 + FY 19 + FY 20) / 3) + 5.3% = FY 21 Average Cost to Transport

School district treasurers were surveyed and provided positive feedback for the use of this formula for FY 21. Districts may use the alternative per capita rate as calculated or the student specific cost for transportation.

Open Enrollment

Open Enrollment allows a student to attend school tuition free in a district other than the district where his or her parents reside. State dollars follow the student as directed by the EMIS data submitted during the first week of October.


Tuition is an amount of money paid to a school district to offset the district’s cost of educating a student who is a legal resident of another school district. Tuition substitutes for the local tax dollars received by a school district to educate students who reside in that district.  The tuition amount for each school district is set annually by the Ohio Department of Education and is paid by the parents or the school district where the parents reside.


FY2023 Tuition Dates*
  Period 1 Period 2
Enrollment Dates 7/1/22 – 12/31/22 1/1/23 – 6/30/23
Deadline to create new tuition applications
and 30-day timer begins
1/15/23 7/15/23
Deadline to update existing tuition application 7/12/23 7/12/23
Deadline to update parental and court order information on tuition applications 8/11/23 8/11/23
Deadline to place flag or escalation on tuition applications 9/1/23 9/1/23

*All dates are subject to change. For the latest information, see the EMIS Data Collection Calendar and EMIS Data Appeals Calendar.


Revised Code 3313.64 permits school districts to receive payment on a per diem basis for the cost of educating students, both with and without disabilities, who reside in a home that is not a foster home, not a home maintained by the Ohio Department of Youth Services and not a detention facility where the student receives educational services at the home. The Per Diem program is a tool used by the educating public school district providing the education to bill for a nonresidential pupil housed in the residential facility.

  Period 1 Period 2
Enrollment Dates 7/1/21 – 12/31/21 1/1/22 – 6/30/22
Application opens 1/15/22 7/15/22
Deadline to submit per diem tuition applications 3/1/22 8/1/22
Deadline to place flag or escalation on per diem tuition applications 4/1/22 9/1/22

*All dates are subject to change.

district of residence change (DRC)

Mobile Units Funds

Funds are available for the repair and/or relocation or replacement of Auxiliary Service mobile units upon demonstration of need and approval from the Department of Education.

Last Modified: 9/14/2022 4:06:32 PM