USAS Coding and Expenditure Standards Update
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Office of Quality School Choice & Funding Finance Program Services
April 2013
April 2013
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Expenditure standards
Rankings within categories
Alignment with U.S. Department of
Education reporting and federal law
T
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•
The State Board of Education approves
“Expenditure Standards”
Dec 2012
•
Continued work on USAS changes
Jan-April 2013
•
Communication to school districts
April-May 2013
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20 Categories in three groups
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•
Each grouping is the sum of individual
categories.
•
For example, “Classroom Instructional”
includes instruction, pupil support
services, and instructional staff support
services.
•
ODE will publish information both at the
grouping level and the category level
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INFORMATION TECHNOLOGY –
Who uses it?
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Revised 2/25/2025
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2960
ADMINISTRATIVE TECHNOLOGY SERVICES: Those activities concerned with
technology that supports administrative use and with supporting the school district’s
information technology systems, including supporting administrative networks, maintaining
administrative information systems, and processing data for administrative and managerial
purposes. These activities include expenditures for internal technology support, as well as
support provided by external vendors using operating funds. These activities include costs
associated with the administration and supervision of technology personnel, systems
planning and analysis, systems application development, systems operations, network
support services, hardware maintenance and support services, and other technology-
related administrative costs.
2961
Ohio Education Computer Network Related - Special Instruction *
2962
Ohio Education Computer Network Related - Vocational Instruction *
2963
Ohio Education Computer Network Related - Regular/Adult/Other Instruction *
2964
Ohio Education Computer Network Related -Non-Instruction *
2965
Non-Ohio Education Computer Network Related - Special Instruction *
2966
Non-Ohio Education Computer Network Related - Vocational Instruction *
2967
Non-Ohio Education Computer Network Related -Regular/Adult/Other Instruction*
2968
Non-Ohio Education Computer Network Related - Non-Instruction *
2969
Other Data Processing Services*
T
T
H
H
E
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C
C
O
O
D
D
I
I
N
N
G
G
1000
INSTRUCTION: Instruction includes the activities directly dealing with the
teaching of pupils or the interaction between teacher and pupil. Teaching may be
provided for pupils in a school, in a classroom, in another location, such as in a home
or hospital, and through other approved media such as television, radio, telephone
and correspondence.
Included here are the activities of aides or classroom assistants
of any type who assist in the instructional process. Technology used by students in the
classroom or that which has a student-instruction focus should also be coded here.
T
T
H
H
E
E
C
C
O
O
D
D
I
I
N
N
G
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2220
Educational Media Services
2221
Service Area Direction * Requires OPU
2222
School Library Services *
2223
Audio-Visual Services *
2224
Educational Radio/Television Services *
2225
Computer-Assisted Instruction Services*
2229
Other Educational Media Services *
2240
INSTRUCTION-RELATED TECHNOLOGY SERVICES: This function category
encompasses all technology activities and services for the purpose of supporting instruction.
These activities included expenditures for non-teaching staff and internal technology
support as well as support provided by external vendors using operating funds. Specifically,
costs associated with the operation and support of computer learning labs, media center
computer labs, instructional technology centers, instructional networks, and similar
operations should be captured in this code. Technology used by students in the classroom
or that have a student instruction focus should be coded to 1xxx.
SPECIAL EDUCATION –
What for?
Revised 2/25/2025
T
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1230
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1233
Visually Handicapped
1234
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1235
Severe Behavior Handicapped
1236
Developmentally Handicapped
1237
Specific Learning Disabled
1239
Other Handicaps
*
Coding
down to
4-digits is
optional
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1242
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1243
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1244
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1245
Severe Behavior Handicapped
1246
Developmentally Handicapped
1247
Specific Learning Disabled
1249
Other Handicaps
*
Coding
down to
4-digits is
optional
T
T
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N
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G
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2180 Support Services for Students with Disabilities
2181
Adapted Physical Education
Occupational/Physical Therapy K-6
(OT/PT including COTA and PTA): Activities and services which include
providing physical/occupational therapy evaluation (prescribed by a
licensed physician as needed), and providing physical/occupational
therapy services by a physical/occupational therapist or certified
physical/occupational therapy assistant, in accordance with an
individualized education program (IEP).
2182
Reader Services for Visually Impaired
Occupational/Physical Therapy
7-12 (OT/PT including COTA and PTA): Activities and services which
include providing physical/occupational therapy evaluation (prescribed by
a licensed physician as needed), and providing physical/occupational
therapy services by a physical/occupational therapist or certified
physical/occupational therapy assistant, in accordance with an
individualized education program (IEP).
T
T
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C
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N
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G
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2180 Support Services for Students with Disabilities
2183
Guide Services for the Visually Impaired
Other S.S. for
Students with Disabilities K-6: Other activities and services not
listed above concerned with providing services required to assist a
student with disabilities to benefit from special education in
accordance with an individualized education program (IEP)
including reader, guide and interpreter services, adaptive P.E.,
OMI, and VOSE.
2187
OMI
Other S.S. for Students with Disabilities 7-12: Other activities
and services not listed above concerned with providing services
required to assist a student with disabilities to benefit from special
education in accordance with an individualized education program
(IEP) including reader, guide and interpreter services, adaptive
P.E., OMI, and VOSE.
T
T
H
H
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E
C
C
O
O
D
D
I
I
N
N
G
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2180
Support Services for Students with Disabilities
2184 Interpreter Services
2185
Occupational Therapy including COTA*
2186
Physical Therapy including PTA*
2188
VOSE/Work Study Coordinator*
2189
Other Support Services for Students with
Disabilities*
EDUCATION AIDES -
What do they do?
*
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T
T
H
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C
C
O
O
D
D
I
I
N
N
G
G
1000
INSTRUCTION: Instruction includes the activities directly
dealing with the teaching of pupils or the interaction between teacher
and pupil. Teaching may be provided for pupils in a school, in a
classroom, in another location, such as in a home or hospital, and
through other approved media such as television, radio, telephone
and correspondence.
Included here are the activities of aides or
classroom assistants of any type who assist in the instructional
process. Technology used by students in the classroom or that which
has a student-instruction focus should also be coded here.
T
T
H
H
E
E
C
C
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D
D
I
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N
N
G
G
2200
SUPPORT SERVICES - INSTRUCTIONAL STAFF
2210
Improvement of Instruction Services
2211
Service Area Direction *
2212
Instruction and Curriculum Development Services *
2213
Instructional Staff Training Services *
2
2
1
4
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2216
Special Education Attendant Services*
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2218
Lead Teachers *
2219
Other Improvements of Instruction Services *
T
T
H
H
E
E
C
C
O
O
D
D
I
I
N
N
G
G
1900
OTHER INSTRUCTION
1910
Summer Remediation
1920
Student Intervention Services: Supplemental services that address non-
academic barriers to learning which promote success in school by
encouraging and supporting physical,
social, emotional, and cognitive
development and are systematically offered to all students who have
failed or are at risk of failing
Ohio’s achievement tests or the Ohio
graduation test
any state mandated testing
.
1930
Supplemental Instruction: Services that are based on reliable educational
research and systematically offered to all students who are struggling
with grade-level academic content and have failed or are at risk of failing
Ohio’s Achievement Tests or the Ohio Graduation Test
any state
mandated testing
. Supplemental instruction includes, but is not limited to,
services such as tutoring, extended day instruction, additional classroom
teachers/aides, summer school, etc.
1990
Other Instruction
SHARED SERVICES –
Are the services purchased or provided?
I
N
C
L
U
D
E
D
Revised 2/25/2025
T
T
H
H
E
E
C
C
O
O
D
D
I
I
N
N
G
G
3400
SHARED SERVICES: Shared Services Payments made by the school district related
to providing services to another school district. The School District purchasing the
service will not charge their expenditures to this category. ESC’s should not use this
category, as their purpose is to provide services to the locals.
3410
Instruction
3411
Regular
3412
Special
3413
Vocational
3414
Adult/Continuing
3419
Other
3420
Support Services
3421
Pupils
3422
Instructional Staff
3423
Board of Education
3424
Administration
3425
Fiscal
3426
Business
3427
Operation and Maintenance of Plant
3428
Pupil Transportation
3429
Central
3430
Operation of Non-instructional Services
3431
Food Service Operations
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@OHEducation
ohio-department-of-education
Ohio Families and Education
Ohio Teachers’ Homeroom
OhioEdDept
storify.com/ohioEdDept
This content provides an overview of USAS coding and expenditure standards update as of April 2013, including the history, categories, coding details, and next steps. It covers the alignment with U.S. Department of Education reporting and federal law, as well as the State Board of Education's approval of expenditure standards.
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USAS CODING AND EXPENDITURE STANDARDS Overview & Update Office of Quality School Choice & Funding Finance Program Services April 2013
AGENDA I. The History II. The Categories III. The Coding IV. The Crosswalks V. The Next Steps
THE HISTORY Expenditure standards Rankings within categories Alignment with U.S. Department of Education reporting and federal law
THE HISTORY The State Board of Education approves Expenditure Standards Dec 2012 Continued work on USAS changes Jan-April 2013 Communication to school districts April-May 2013
THE CATEGORIES 20 Categories in three groups Included - Classroom instructional Included - Non-classroom Excluded
THE CATEGORIES Each grouping is the sum of individual categories. For example, Classroom Instructional includes instruction, pupil support services, and instructional staff support services. ODE will publish information both at the grouping level and the category level
Revised 2/25/2025 INFORMATION TECHNOLOGY Who uses it? STUDENTS (Instructional Expense) ADMINISTRATORS (Administrative Expense) for for STUDENT SUPPORT? CLASSROOM INSTRUCTION? FUNC 2960 FUNC 1XXX FUNC 2240 OBJ 64X? OBJ 64X? Yes No No No Yes CLASSROOM INSTRUCTIONAL- Support Services- Instructional Staff* CLASSROOM INSTRUCTIONAL- Instruction* NONCLASSROOM- Business/Central Office/Other* EXCLUDED- Capital * If an expense serves multiple functions, the cost may be allocated based on usage. For instance, if a school purchases a software license for use on all school computers, the expense could be divided between function 2968 and 1100 based on the number of computers used for admin and instruction.
THE CODING 2960ADMINISTRATIVE TECHNOLOGY SERVICES: Those activities concerned with technology that supports administrative use and with supporting the school district s information technology systems, including supporting administrative networks, maintaining administrative information systems, and processing data for administrative and managerial purposes. These activities include expenditures for internal technology support, as well as support provided by external vendors using operating funds. These activities include costs associated with the administration and supervision of technology personnel, systems planning and analysis, systems application development, systems operations, network support services, hardware maintenance and support services, and other technology- related administrative costs. 2961 Ohio Education Computer Network Related - Special Instruction * 2962 Ohio Education Computer Network Related - Vocational Instruction * 2963 Ohio Education Computer Network Related - Regular/Adult/Other Instruction * 2964 Ohio Education Computer Network Related -Non-Instruction * 2965 Non-Ohio Education Computer Network Related - Special Instruction * 2966 Non-Ohio Education Computer Network Related - Vocational Instruction * 2967 Non-Ohio Education Computer Network Related -Regular/Adult/Other Instruction* 2968 Non-Ohio Education Computer Network Related - Non-Instruction * 2969 Other Data Processing Services*
THE CODING 1000 INSTRUCTION: Instruction includes the activities directly dealing with the teaching of pupils or the interaction between teacher and pupil. Teaching may be provided for pupils in a school, in a classroom, in another location, such as in a home or hospital, and through other approved media such as television, radio, telephone and correspondence. Included here are the activities of aides or classroom assistants of any type who assist in the instructional process. Technology used by students in the classroom or that which has a student-instruction focus should also be coded here.
THE CODING 2220 EDUCATIONAL MEDIA SERVICES 2221 Service Area Direction * Requires OPU 2222 School Library Services * 2223 Audio-Visual Services * 2224 Educational Radio/Television Services * 2225 Computer-Assisted Instruction Services* 2229 Other Educational Media Services * 2240 INSTRUCTION-RELATED TECHNOLOGY SERVICES: This function category encompasses all technology activities and services for the purpose of supporting instruction. These activities included expenditures for non-teaching staff and internal technology support as well as support provided by external vendors using operating funds. Specifically, costs associated with the operation and support of computer learning labs, media center computer labs, instructional technology centers, instructional networks, and similar operations should be captured in this code. Technology used by students in the classroom or that have a student instruction focus should be coded to 1xxx.
Revised 2/25/2025 SPECIAL EDUCATION What for? SUPPORT SERVICES- Designed to assess & improvee the well-being of pupils and to supplement the teaching process Note that attendant services to assist with personal health care needs should be considered support services. INSTRUCTION Note that aides and classroom assistants of any type who assist in the instructional process should be considered instruction. Occupational/Physical Therapy? K-6? 7-12? Yes No Does Treasurer Want to Track by Handicap? K-6? K-6? 7-12? 7-12? No Yes No Yes FUNC 1231-9 as appropriate FUNC 1241-9 as appropriate FUNC 1230 FUNC 1240 FUNC 2182 FUNC 2187 FUNC 2181 FUNC 2183 CLASSROOM INSTRUCTIONAL- Instruction CLASSROOM INSTRUCTIONAL- Instruction
THE CODING 1230 Handicapped Special Learning Experiences for K through Grade-6* 1231 Multi-handicapped 1232 Hearing Handicapped 1233 Visually Handicapped 1234 Orthopedically or Other Health Handicapped 1235 Severe Behavior Handicapped 1236 Developmentally Handicapped 1237 Specific Learning Disabled 1239 Other Handicaps * Coding down to 4-digits is optional
THE CODING 1240 Handicapped Special Learning Experiences for Grades 7 through 12* 1241 Multi-handicapped 1242 Hearing Handicapped 1243 Visually Handicapped 1244 Orthopedically or Other Health Handicapped 1245 Severe Behavior Handicapped 1246 Developmentally Handicapped 1247 Specific Learning Disabled 1249 Other Handicaps * Coding down to 4-digits is optional
THE CODING 2180 Support Services for Students with Disabilities 2181 Adapted Physical Education Occupational/Physical Therapy K-6 (OT/PT including COTA and PTA): Activities and services which include providing physical/occupational therapy evaluation (prescribed by a licensed physician as needed), and providing physical/occupational therapy services by a physical/occupational therapist or certified physical/occupational therapy assistant, in accordance with an individualized education program (IEP). 2182 Reader Services for Visually Impaired Occupational/Physical Therapy 7-12 (OT/PT including COTA and PTA): Activities and services which include providing physical/occupational therapy evaluation (prescribed by a licensed physician as needed), and providing physical/occupational therapy services by a physical/occupational therapist or certified physical/occupational therapy assistant, in accordance with an individualized education program (IEP).
THE CODING 2180 Support Services for Students with Disabilities 2183 Guide Services for the Visually Impaired Other S.S. for Students with Disabilities K-6: Other activities and services not listed above concerned with providing services required to assist a student with disabilities to benefit from special education in accordance with an individualized education program (IEP) including reader, guide and interpreter services, adaptive P.E., OMI, and VOSE. 2187 OMI Other S.S. for Students with Disabilities 7-12: Other activities and services not listed above concerned with providing services required to assist a student with disabilities to benefit from special education in accordance with an individualized education program (IEP) including reader, guide and interpreter services, adaptive P.E., OMI, and VOSE.
THE CODING 2180 Support Services for Students with Disabilities 2184 Interpreter Services 2185 Occupational Therapy including COTA* 2186 Physical Therapy including PTA* 2188 VOSE/Work Study Coordinator* 2189 Other Support Services for Students with Disabilities*
Revised 2/25/2025 EDUCATION AIDES - What do they do? ASSIST WITH THE IMPROVEMENT OF INSTRUCTION (incldg. instruction and curriculum development, staff training) ASSIST TEACHERS WITH INSTRUCTION FUNC 1XXX* FUNC 22XX* CLASSROOM INSTRUCTIONAL- Support Services- Instructional Staff* CLASSROOM INSTRUCTIONAL- Instruction* *Personnel who assist teachers with instruction should be coded under Function1XXX-Instruction, not under 22XX-Support Services - Instructional Staff. Federal guidance on 1XXX coding states, "Included here are the activities of aides or classroom assistants of any type who assist in the instructional process." Federal guidance on 22XX coding indicates it includes, "Activities associated with assisting the instructional staff with the content and process of providing learning experiences for students." 22XX activities include improvement of instruction, instruction and curriculum development and staff training.
THE CODING 1000 dealing with the teaching of pupils or the interaction between teacher and pupil. Teaching may be provided for pupils in a school, in a classroom, in another location, such as in a home or hospital, and through other approved media such as television, radio, telephone and correspondence. Included here are the activities of aides or classroom assistants of any type who assist in the instructional process. Technology used by students in the classroom or that which has a student-instruction focus should also be coded here. INSTRUCTION: Instruction includes the activities directly
THE CODING 2200SUPPORT SERVICES - INSTRUCTIONAL STAFF 2210 Improvement of Instruction Services 2211 Service Area Direction * 2212 Instruction and Curriculum Development Services * 2213 Instructional Staff Training Services * 2214 Instructional Staff-Classroom Support * (Use 1xxx as appropriate) 2215 Classroom Support Special Education Aides* (Use 123x or 123x usually) 2216 Special Education Attendant Services* (Use 123x or 123x usually) 2217 Supplemental Instruction Aides* (Use 1930 usually) 2218 Lead Teachers * 2219 Other Improvements of Instruction Services *
THE CODING 1900 OTHER INSTRUCTION 1910 Summer Remediation 1920 Student Intervention Services: Supplemental services that address non- academic barriers to learning which promote success in school by encouraging and supporting physical, social, emotional, and cognitive development and are systematically offered to all students who have failed or are at risk of failing Ohio s achievement tests or the Ohio graduation test any state mandated testing. 1930 Supplemental Instruction: Services that are based on reliable educational research and systematically offered to all students who are struggling with grade-level academic content and have failed or are at risk of failing Ohio s Achievement Tests or the Ohio Graduation Test any state mandated testing. Supplemental instruction includes, but is not limited to, services such as tutoring, extended day instruction, additional classroom teachers/aides, summer school, etc. 1990 Other Instruction
Revised 2/25/2025 SHARED SERVICES Are the services purchased or provided? PURCHASED SERVICES PROVIDED SERVICES Where Appropriate* FUNCTION 34XX INCLUDED EXCLUDED *Coding for shared services or outsourced services that a school district purchases from another entity should be coded with the function of that activity. No special "shared services" designation is required. Care should be taken so that the billing agency breaks down the invoice by the activity. For instance, a school district that receives preschool, special ed, and teacher training services from an ESC should be able to code the correct amount of the payment to the function code of each of those three services.
THE CODING 3400 SHARED SERVICES: Shared Services Payments made by the school district related to providing services to another school district. The School District purchasing the service will not charge their expenditures to this category. ESC s should not use this category, as their purpose is to provide services to the locals. 3410 Instruction 3411 Regular 3412 Special 3413 Vocational 3414 Adult/Continuing 3419 Other 3420 Support Services 3421 Pupils 3422 Instructional Staff 3423 Board of Education 3424 Administration 3425 Fiscal 3426 Business 3427 Operation and Maintenance of Plant 3428 Pupil Transportation 3429 Central 3430 Operation of Non-instructional Services 3431 Food Service Operations
THE CODING Shared Service Scenario #1: Your school district sponsors a community school. Due to negotiated agreements and/or ease of having one payroll system set up for state and federal taxes, you choose to pay all payroll for the community school through your books and bill back the community school for those services. On the budget side, your salary and benefits in the 1000 instructional function codes and maybe 2000 support service function codes have been inflated for expenses that do not belong to your district.
THE CODING Shared Service Scenario #2: Your district is growing and has added two buses to your fleet of 20. The bus mechanic needs additional help and wants to hire the neighboring district s part time driver/bus mechanic. Your districts form a shared service agreement whereby your district services all the buses of both districts, you hire the neighboring district s employee, and you bill the neighboring district for the repair services at cost. Because your district was hiring additional help anyway, the cost is still expensed to the 2800 function. The supplies will be a minimal cost, so it is not cost effective to move all the expenses to the 3400 function.
Revised 2/25/2025 EXTRACURRICULARS Expended from which fund? FUND 200 OTHER FUNDS (such as 001, 018, 300, etc.) STUDENT MANAGED ACTIVITIES (fiduciary fund type, agency fund) FUNC 4XXX* FUNC 45XX* FUNC 4XXX* EXCLUDED CLASSROOM- Instructional EXCLUDED *The USAS requires that FUNCTION 4000 (EXTRACURRICULAR ACTIVITIES) expenses be coded to 2 digits except FUNCTION 4500 (SPORTS) which must be coded to 3 digits.
THE CODING OTHER USAS CHANGES Support Services Direction requires OPU (for school vs. general admin) Func 2953 Statistical Record Services added Small terminology updates Equipment capital vs. operating
THE CROSSWALKS USAS to Federal Crosswalk Expenditure Reporting Classification Chart
THE NEXT STEPS: USAS Coding On the Expenditure Reporting Classification Chart, review the codes you use in the far left column against the crosswalk and far right column to see where those expenses will be counted.
THE NEXT STEPS: USAS Coding Once SSDT updates the accounting codes, you should check your codes to see which codes you want to change.
THE NEXT STEPS: USAS Coding Don t forget to use ACTCHG to ensure that the history of the account moves with the account code changed.
THE NEXT STEPS: ODE Products For each school district, % classroom instructional, per pupil expenditures Group and rank within each group for % CRI Master list of per pupil expenditures
THE NEXT STEPS: ODE Products Averages within each group, and statewide Operating expenditures as % of total Include data on on-line local report card Post expenditure data on ODE website Produce report for each school
THE NEXT STEPS: Expenditure Rankings ODE to make available draft FY12 district results for classroom/non-classroom and federal categories: Review and analyze Webinars: May 6 & 15 (traditional districts) and May 13 (Community Schools)
THE NEXT STEPS: Expenditure Rankings Complete FY13 and submit by the end of Period N ODE will complete its products after EMIS Periods H and N close (Target publishing date: Nov 1)
For More Information Eric.Bode@education.ohio.gov Londa.Schwierking@education.ohio.gov Sonja.Hunter@education.ohio.gov
Social Media Ohio Families and Education Ohio Teachers Homeroom ohio-department-of-education storify.com/ohioEdDept @OHEducation OhioEdDept
