Ohio Department of Education
Community Schools

Guide for Funding and Financial Planning

March 1999 

Table of Contents
 
Section I  Overview
Page
     Introduction
2-3
Section II  Required Financial Plan Items 
     School Budget
3
     Spending Plan
3-5
     Enrollment Projection
5
     Per Pupil Expenditure & Worksheets
6-10
     Accountability
10
Section III  Fact Sheets & Useful Reference Material
     Bus Transportation Fact Sheet
10
     ESEA Title I Grant Fact Sheet
11-12
     ESEA Title VI Fact Sheet
12-13
     School Food Service Fact Sheet
13-15
     Title IV Drug Free School Fact Sheet
15-16
     References for Grants and Contributions
16-17
     Auditor of State Bulletin 98-003
17-18
     Community School Directory
18-20
     USAS Object Codes
20-26
     Charter Friends Guide
27
Section IV Financial Plan Samples 
(These planning and budgeting samples may be obtained by writing the Academy)
      Sample Five Year Budget
A-1
      Sample Spending Plan
A-2
      Financial Schedules
A-3
      Basic Formula/DPIA Worksheet
A-4
      Cost of Doing Business Factors
A-5

*Disclaimer 

The Ohio Department of Education does not endorse the financial material presented in this guide or 
any organizations listed in this booklet. It is provided to assist you in your search for a suitable Financial Plan for your Community School. We are not responsible for the accuracy of any financial material presented in this guide. 

Overview 

A Community School financial plan and its components are detailed here to guide you in developing a sound financing and budgeting plan to make sure public funds are used efficiently and effectively. The State Board of Education encourages you to utilize the services of a financial advisor in planning for the first year of operations, since careful fiscal planning is critical to the success of any new endeavor. Community schools are required to maintain their financial records in accordance with Generally Accepted Accounting Principles (GAAP). The concept of fund accounting under GAAP refers to maintaining accounting records of the school’s activities through the use of specific funds: 

     Governmental Funds, 
     General Funds, 
     Special Revenue Funds, 
     Capital Projects Fund, 
     Debt Service Funds, 
     Proprietary Funds, and 
     Fiduciary Funds. 

A community school with limited purpose may not need to use many of the above mentioned funds other than the General Fund. The basis of accounting for all these funds must be on a modified accrual basis. Under this method, revenues are recognized when they become both measurable and available, and expenditures are recognized at the point at which they are incurred. 

What is a financial Plan? 

A good financial plan should detail the costs involved in establishing a community school and give accurate projections about the school’s future economic condition. Developing a financial plan helps schools to convince prospective donor organizations that the school is financially viable and effectively and efficiently manages public and private funds. 

Basic Requirements 

There are five components in the financial plan that a community school is required to submit the State Board of Education as part of their contractual agreement. These are: 

     A.  School Budget 
     B.  Spending Plan 
     C.  Enrollment Projection 
     D.  Per-pupil Expenditure 
     E.  Financial Accountability and Record Keeping 

Assumptions to the Financial Information 

The governing authority of a community school should describe and disclose basic assumptions that it believes is significant to the budget and the overall financial condition of the school. 

Community Schools should: 

  •   State general assumptions about the operation of their instructional program in accordance

  •   with the adopted school calendar and the anticipation to meet all their financial obligations.
  •   Describe all revenue and other financing sources.
  •   Detail all anticipated expenditures and the basis for estimation and calculation. 
Community School Source of Revenue 

The major sources of revenue received by community schools will come from the following: 

Start-up Funds: 

These are funds that are raised by the governing authority of the community school or the owners from different sources that may include but not limited to a) Personal funds, b) Grants, c) Funds raised from the community, and d) Start-up funds from the State available only to the community school pilot projects in Lucas County. Start-up funds are only useful for the first years of operation that the funds are actually used. 

Local Sources: 

Enhancement Grants: These are local funds that may be provided by a sponsoring school board that wishes to provide financial assistance from local funds to a community school in their district on a contractual or voluntary basis, or may provide the community school specific services at no cost. 

Grants and Contributions: 

Grants and contributions are a common source of funding for community schools. The most common ones are grants and contributions from individuals and organizations that are interested or are advocates of your school’s mission. Please see references and grants information attached. 

State Sources: 

A per-pupil amount of funding based on the number of students in the community school will be provided by the State. The per-pupil revenue to a community school depends on the amount of money the district in which the student resides receives for its own students. 

Federal Sources: 

As a local educational agency, community schools are eligible for Title 1 reimbursement. Title 1 funds are a function of low income students in your school. Community school are also eligible for other federal categorical grants, such as those for special education and bilingual education. Contact the Federal Assistance division of the Ohio Department of Education for more information about eligibility. 

The community school budget statement is designed to keep financial reporting requirements at a minimum, while enabling compliance with monitoring standards and comparability to public school financial data collected through Ohio Department of Education’s Education Management Information System (EMIS). 

Financial Plan Components 

A. School Budget 

The governing authority of the community school as part of the application process is required to develop and present a three year annual school budget detailing all sources of revenues and expenditures based on the Uniform School Accounting System (USAS) methods of coding and chart of account structures. 

The governing authority should describe sources of funding for all start-up costs used in establishing the school and any other fund-raising efforts engaged to generate funding to supplement the anticipated per-pupil allocations. The governing authority should discuss its plan for regular review of school budgets during the fiscal year as circumstances change and actual figures become available. A generic three year school budget model is included in the financial plan section of the application packet. This is just a model budget for reference and each school is expected to develop a budget that meets its needs using the Uniform School Accounting System (USAS) manual as a guide. 

Instructions for preparing the budget 

A three year (life of the contract) budget is required for all prospective community schools. The attached budget document shows a three year projection of revenues and expenditures for all funds and accounts. A majority portion of community schools may find this document usable in its exact format and utilize the category "other" for any specific source of revenue or expenditure not included in the generic budget. All amounts on this form are to be rounded to the nearest dollar, i.e., $15.50 would be rounded to $16 (not 16.00). 

Every blank would contain a figure. If there is a zero amount for a particular blank, a zero (-0-) should be entered. 

Whenever a negative or deficit amount occurs, indicate by enclosing the amounts in brackets, i.e., a negative or deficit of 15,294 would be shown as $(15,294). 

B.  Spending Plan 

The governing authority of the community school should submit a detailed monthly spending plan for the first fiscal year for example (1999) specifying all the planned expenditures. Monthly spending plans for the subsequent fiscal years e.g. (2000-2001) remaining in the life of the contract should be submitted annually as it becomes feasible. A spending plan model is also included in the guideline.

Instructions for preparing a Spending Plan 

The attached monthly spending plan is to be prepared and adopted by the governing authority of the community school. School officials must use the guidelines, coding system, and other information contained in the new " Uniform Accounting User Manual" (Revision 11) prescribed by the Bureau of Inspection and Supervision of Public Offices, of the State Auditor’s office. A copy of USAS manual will be provided for all schools by the State Auditor’s Office. Questions regarding the Accounting System may be referred to office of the Auditor of State by calling (614) 466-4717. Questions regarding the "Spending Plan" may be referred to the Community Schools Section of the Ohio Department of Education by calling 1-888-510-3941. All amounts on this form are to be rounded to the nearest dollar, i.e., $15.50 would be rounded to $16 (not 16.00). 

Every blank would contain a figure. If there is a zero amount for a particular field,   a zero (-0-) should be entered. 

Whenever a negative or deficit amount occurs, indicate by enclosing the amounts in brackets, i.e., a negative or deficit of 15,294 would be shown as $(15,294). 

The annual spending plan is to be adopted by the governing authority as a part of the annual appropriation measure. The horizontal sum of columns (1) through (12) must equal the amounts indicated for lines in the column (A) except for three lines: Beginning Cash Balance; Total Receipts including start-up funds (Line 15); and ending cash balance (line 26). In preparing the annual spending plan, the community school governing authority should present a true reflection of the estimated financial condition of the school for the fiscal year by showing budgeted receipts, expenditures and prior year encumbrances. 

The following items 1 through 26 are all recorded in Column (A) 

Line 1:  Enter the estimated amount of "start-up funds" available for the school. 
Line 2: Enter the estimated amount of "Enhancement Grants " received from your local school district
     board of education. 
Line 3: Enter the amount of revenues received through borrowing. 
Line 4: Enter the amount of revenues received from earnings on your investment. 
Line 5: Enter all other local sources of revenue. 

Information on items 6 through 11 can be obtained from the Ohio Department of Education, 
Line 8:  Enter your Disadvantaged Pupil Impact Aid "DPIA" amount. 
Line 9: Enter your special education excess cost for the fiscal year. 
Line 10: Enter all other state revenues. 
Line 11:  Include Enhancement Grant in this block 
Line 12:  Other Federal grant money is hard to estimate at this point and we advise leaving 
     it out of your budget at this time. 
Line 13& 14:  Transfers and other miscellaneous sources of revenue 
Line 15: Enter the total of beginning cash balance plus items 1 through 14. 
Line 16:  Enter the "Salaries" of the administrative staff not including teachers (Objects 100 
     through 199. Include Encumbrances from last year. 

(Encumbrance Method of Accounting: Under this system purchase orders, contracts, and 
other commitments for the expenditure of funds are recorded in order to reserve a portion of 
the applicable appropriation). 

Line 17: Enter the "Fringe Benefits" of the administrative staff not including teachers (Objects 
     200 through 299. Include Encumbrances from last year. 
Line 18: Enter the "Salaries" of the teaching staff only (Objects 100 through 199. Include 
     Encumbrances from last year. 
Line 19: Enter the "Fringe Benefits" of the teaching staff only (Objects 200 through 299. Include
     Encumbrances from last year. 
Line 20: Enter the estimated amount for "purchased Services" for the fiscal year. (Object codes 
     400-499). Include Encumbrances from last year. 
Line 21: Enter the estimated amount for "Materials, Supplies, and Textbooks" for the fiscal year. (Object 
     Codes 500-599). Include Encumbrances from last year.. 
Line 22: Enter the estimated amount for " Capital Outlay" (including replacements) for the fiscal year. 
     (Object Codes 600-799). Include Encumbrances from last year. 
Line 23: Enter the estimated cost for "Repayment of Borrowing (Principal + Interest)" for the fiscal year. 
     Include Principal + Interest. (Object Codes 812 and/or 813 for principal, and 822 and/or 813 for
     interest.) 
Line 24: Enter the estimated amount for "Transfers and advances out" for the fiscal year. (Object Codes
     910 and/or 920). 
Line 25: Enter the estimated amount for All "Other" general fund expenditures for the fiscal year. (Object
     Codes 800 through 899, except codes indicated for use on Line 19). (Object Code 930 should also 
     be included). 
Line 26: Enter the sum of lines 16 through 25, "Total Expenditures" for the fiscal year. 
Line 27: Enter Ending Cash Balance - Subtract Line 26 from Line 15 and enter difference. 
Line 28: Enter Encumbrances for the fiscal year. 
Line 29: Enter the unencumbered cash balance for the current fiscal year 

* Reference USAS Object Codes in Section III 

C.  Enrollment Projection 

The governing authority of a community school should develop a student enrollment projection estimates for three years explaining the basis and rationale for the estimates. In addition, the governing authority of the community school should have a comprehensive recruiting and marketing plan to attract a sufficient pool of applicants to generate satisfactory funding levels. The rationale behind this is to be able to accurately estimate enrollments that can justify the establishment of the school and its viability to maintain administrative and instructional expenses. These data should be based on demographic information of the community from public agencies and local government offices so as to accurately predict enrollment figures. Many variables such as economic conditions affect population growth, migration and other indicators that are basis for the enrollment estimation. Information on these variables and indicators may be readily available at the local census bureau, chamber of commerce, department 
of health and other public agencies. 

* See enrollment projection worksheet on next page 

Enrollment Projection Worksheet 

                                                                  FY:   2000     2001     2002     2003     2004 
A)  Estimated  student enrollment                         ____     ____     ____      ____    ____

B)  Explain your recruiting and marketing plan to attract students _______________________________ 
_____________________________________________________________________________________ 
_____________________________________________________________________________________
_____________________________________________________________________________________ 
_____________________________________________________________________________________ 
_____________________________________________________________________________________ 
_____________________________________________________________________________________ 
_____________________________________________________________________________________ 

C)  Provide and explain justifications for your enrollment projections _____________________________ 
_____________________________________________________________________________________ 
_____________________________________________________________________________________ 
_____________________________________________________________________________________ 
_____________________________________________________________________________________ 
_____________________________________________________________________________________ 
_____________________________________________________________________________________ 
_____________________________________________________________________________________ 
_____________________________________________________________________________________ 

D) Other relevant information _____________________________________________________________ 
_____________________________________________________________________________________ 
_____________________________________________________________________________________ 
_____________________________________________________________________________________ 
_____________________________________________________________________________________ 
_____________________________________________________________________________________ 
_____________________________________________________________________________________ 
_____________________________________________________________________________________ 

 * This worksheet may be as many pages as necessary to describe your plan. 
** Be sure to include with your Financial Plan Package. 

D.  Per-Pupil Expenditure 

The governing authority of the community school should calculate on the attached worksheet an annual per-pupil expenditure using enrollment figures and basic formula amounts. The school may choose one of the options between total per-pupil expenditure amount on line C of the worksheet and the basic formula amount line G of the worksheet. A per-pupil expenditure worksheet shall be included in the financial plan. Attached page shows a calculation worksheet that allows schools to come up with a choice of two options: 

     i) Per-pupil expenditure, 
     ii) Base Formula amount. 

The two amounts may not always be similar and schools must choose the lower figure not exceeding the amount shown on G. 

Distribution of  Funds: 

Community Schools will receive their per-pupil or base formula amount payments directly from the State Treasurer through the Division of School Finance of the Ohio Department of Education. Payments are made monthly in roughly twelve equal installments. The enrollment reports in the beginning and the end of the school year may cause adjustments to be made that may either increase or decrease payments depending on the changes in the estimate and actual enrollment figures used in the calculation. 

Calculations for DPIA disbursements can be made when the following information is provided to the Ohio Department of Education: 

      1.  For the all day kindergarten amount, community schools should provide an estimate of the number of students enrolled in all day kindergarten.  This number would then be adjusted when the schools’ October count becomes available. 
      2. For the safety and security amount, community schools should provide the number of students eligible for family assistance.  The community school needs to send a list of their enrollees to Department of Human Services, who will verify the number of students who are eligible for family assistance. 
      3.  For the classroom size reduction amount, community schools should  provide the number of students in grades K through 3 who are not handicapped and who are eligible for family assistance. 

Per-Pupil Expenditure Calculation Worksheet 

A)  Total estimated expenditure for FY_______ (from Line 26 of the budget) $______________ 

B)  Total estimated student enrollment (from Student Enrollment Projection Sheet) _________ 

C)  Total Per-Pupil Expenditure  (A/B)    ________________ 

Basic Formula Amount 

D)  Maximum Foundation Amount for FY_2000___         $___4038______ 

E)  Cost of Doing Business Factor* in ___________ district _______________ 

F)  Basic Formula Amount ( D x E)  _______________ 
 

Estimate % Eligible for DPIA for FY_______                                    _______________ 
Less: DPIA Reduction Factor ___%         (______0_______) 

G)   Adjusted Base Formula _______________ 

Community School Selection (amount not greater than G ) $_______________ 

  • A list of  Ohio community cost of doing business factor is provided on the next page. 
Base County Cost of Doing Business Factors (These numbers and others in this guide are based on allowances for fiscal 1999-2000. They have been superceded by numbers for fiscal 2000-2001)
 
County 
Factor Amount 
County 
Factor Amount
Adams 
1.0100 
Allen
1.0272
Ashland 
 1.0362 
Ashtabula
1.0540
Athens 
1.0040
Auglaize
1.0300
Belmont 
1.0101
Butler 
1.0662
Brown 
1.0218
Carroll 
1.0180
Champaign 
1.0432
Clark 
1.0489
Clermont 
1.0498
Clinton 
1.0287
Columbiana 
1.0320
Crawford 
1.0174
Coshocton 
 1.0224 
Darke 
 1.0360
Cuyahoga 
 1.0725 
Delaware 
 1.0512 
Defiance 
 1.0214 
Fairfield 
 1.0383 
Erie 
 1.0414 
Franklin 
 1.0548 
Fayette 
 1.0281 
Gallia 
 1.0000 
Fulton 
 1.0382 
Greene 
 1.0418 
Geauga 
 1.0608 
Hamilton 
 1.0750 
Guernsey 
 1.0091 
Hardin 
 1.0384 
Hancock 
1.0270
Henry 
1.0389
Harrison 
 1.0111 
Hocking 
1.0164
Highland 
 1.0177 
Huron 
 1.0348 
Holmes 
 1.0275 
Jefferson 
 1.0090 
Jackson 
 1.0176 
Lake 
1.0627
Knox 
 1.0276 
Licking 
 1.0418 
Lawrence 
 1.0154 
Lorain 
 1.0573 
Logan 
 1.0376 
Madison 
 1.0475 
Lucas 
 1.0449 
Marion 
 1.0289 
Mahoning 
 1.0465 
Meigs 
 1.0016 
Medina 
1.0656
Miami 
 1.0456 
Mercer 
1.0209
Montgomery 
1.0484
Monroe 
 1.0152 
Morrow 
 1.0293 
Morgan 
 1.0168 
Noble
 1.0150 
Muskingum 
 1.0194 
Paulding 
 1.0216 
Ottawa 
 1.0529 
Pickaway 
 1.0350
Perry 
 1.0185 
Portage 
 1.0595 
Pike 
 1.0146 
Putnam 
 1.0308 
Preble 
 1.0523 
Ross 
 1.0111 
Richland 
 1.0232 
Scioto 
 1.0082 
Sandusky 
 1.0361 
Shelby 
 1.0274 
Seneca 
 1.0265 
Summit 
 1.0642 
Stark 
 1.0330 
Tuscarawas 
 1.0109 
Trumbull 
 1.0465 
Van Wert
 1.0181 
Union 
1.0488
Warren 
 1.0678 
Vinton 
 1.0065 
Wayne 
1.0446
Washington 
 1.0124 
Wood 
1.0431
Williams 
1.0316
Wyandot 
1.0227

Year    Computation Multiplier 

2000    12.4/7.5 
2001    13.8/7.5 
2002    15.2/7.5 
2003    16.6/7.5 
2004 and thereafter  18.0/7.5 

Calculation: 

[ Cost of doing business factor - 1] x [Multiplier for the fiscal year of the calculation] + 1. 

Example: 

Community School A is located in Cuyahoga County and wants to calculate its Cost of doing 
business factor for fiscal year 2001. 

Calculation: 

 CODBF for Cuyahoga County Base Year = 1.0725 
 Multiplier for FY 2001  =  13.8/7.5 
 Formula:  [CODBF-1]*[Fiscal Year Multiplier] + 1 
     [1.0725-1]*[13.8/7.5] + 1 
     CODBF for FY 01 = 1.1334(Round to four decimal places) 

STATE FUNDING FOR COMMUNITY SCHOOLS FOR FY 2000 

The following calculations in each category assume the student is enrolled as a full-time student.  If a student is enrolled for only part of a day, the calculation will be prorated appropriately. 

Maximum Foundation Amounts 

Base Formula Amount:   FY 2000 = $4038 

    FY 2001 = $4226 
    FY 2002 = $4414* 
    FY 2003 = $4538* 
    FY 2004 = $4665* 

*Projected amounts, subject to change. 

      1. FORMULA AMOUNT PER PUPIL FY 2000: 

          a.  KINDERGARTEN STUDENTS: 

 $4,038 x .50 x Cost-of-Doing Business Factor of Student’s Residence 

Calculation: 
________________   _______________________     ____________________ 
  Per pupil amount  x  Number of kindergartners    =  Total Formula Amount 

Per Pupil Amount for FY 2000 

Kindergartners 
 

Cleveland $4,038 X .50 X 1.1199 =
$2,261
Cincinnati $4,038 X .50 X 1.1240 = 
$2,269
Columbus $4,038 X .50 X 1.0906 =
$2,202
Toledo $4,038 X .50 X 1.0742 =
$2169
Akron $4,038 X .50 X 1.1061 =
$2,233
Youngstown $4,038 X .50 X 1.0769 =
$2,174
Dayton $4,038 X .50 X 1.0800 =
$2,181
Canton $4,038 X .50 X 1.0546 =
$2,129

Note:  These per pupil amounts apply to both half-day and full day kindergarten programs. 

           b.  STUDENTS IN GRADES 1-12: 

$4,038 x Cost-of-Doing Business Factor of Student’s District of Residence. 

Calculation: 

 _____________  x ____________________________  =  __________________ 
Per pupil amount x Number of students in grades 1-12 =  Total Formula Amount 

Per Pupil Amount for FY 2000 

Students in Grades 1-12 
 

Cleveland  $4,038 x 1.1199   = 
$4,522
Cincinnati $4,038 x 1.1240   = 
$4,539
Columbus $4,038 x 1.0906   = 
$4,404
Toledo $4,038 x 1.0742   = 
$4,338
Akron $4,038 x 1.1061   = 
$4,466
Youngstown $4,038 x 1.0769   = 
$4,349
Dayton $4,038 x 1.0800   = 
$4,361
Canton $4,038 x 1.0546   = 
$4,258

     2. DPIA AMOUNT PER PUPIL: 

Note: The community school is eligible for DPIA if the student’s district of residence receives DPIA funding from the state. 

        a.  KINDERGARTEN STUDENTS ONLY: 

ALL DAY KINDERGARTEN AMOUNT 

Per Pupil Amount for All Day Kindergarten = $4038 x .50 = $2,019 

Calculation: 

 ____________     ______    _________________________________ 
  Total Amount  =  $2,019  x     Number of All Day Kindergarteners 

NOTE:  This amount is available only for students from school districts with a 
DPIA index equal or greater than 1.0 and is not available for half-day kindergarten students. 

       b. STUDENTS IN GRADES K-12:  SAFETY/SECURITY AMOUNT 

           (1) If the DPIA index of student’s district of residence is 1.0 or greater: 

Calculation: 
 ____     __________     _________________________  =  __________________ 
$230   x  DPIA Index  x    Number of Students Eligible   =   Total Safety/Security 
                                                                                     for Family Assistance 
Est. DPIA Index : 
 

Cleveland
4.16
Cincinnati
2.85
Columbus
2.42
Toledo
2.74
Akron
2.30
Youngstown
3.88
Dayton
2.98
Canton
2.10

           (2) If DPIA index of student’s district of residence is less than 1.0 but  equal or 
                greater than .35: 

 Calculation: 

      $230   x   ___________________________   =   _____________________ 
      $230   x       Number of Students Eligible      =       Total Safety/Security 
                                                                               for Family Assistance 

c.  STUDENTS IN GRADES K-3 ONLY: 

CLASSROOM SIZE REDUCTION AMOUNT 

Calculation: 

Per Pupil Amount x K-Grade 3 Nonhandicapped = Total Classroom Size 

STUDENTS ELIGIBLE FAMILYASSISTANCE REDUCTION AMOUNT

Note: Kindergarten students are counted as .5 if they are enrolled in a half-day program and as 1.0 if enrolled in an all day program. 

                                   Est. Amount/# Students   Per Pupil Amount 
 

Akron          ($     805,088/10,111.80) = 
$821
Canton          ($   3,144,786/ 4,386.38) =
$717
Cincinnati          ($16,095,390/17,755.65) =
$906
Columbus          ($20,276,367/23,363.21) =
$867
Cleveland          ($24,303,961/26,810.94) =
$906
Dayton          ($  8,233,057/ 9,082.31) =
$906
Toledo          ($12,247,313/13,510.64) =
$906
Youngstown          ($  3,480,242/ 3,839.23) =
$906

3. SPECIAL EDUCATION EXCESS COSTS AMOUNTS 

These amounts will vary according to the county of residence of the student. Once a student is identified as a special education student and the Department of Education is notified, then the excess cost payment can begin. 

 E.  Financial Records and Accountability 

The governing authority of a community school should develop a comprehensive accounting system for record keeping and maintaining a system of internal financial controls. The community school should have a detailed plan for disposition of equipment, materials, supplies, and facilities. This plan must include an inventory system that maintains a list of all the fixed assets in the school. 

The plan should also describe accounting procedures used by the community school such as use of Generally Accepted Accounting Procedures (GAAP). If accounting services are contracted, a detailed outline must be included in the application that describes the techniques and procedures used by the service provider. 

Bus Transportation – OAC Section 3314.09 

The Board of Education of the city, local, or exempted village school district in which a community school is located shall provide transportation to students enrolled in the community school, except that board shall be required to pick up and drop off a non-handicapped student only at a regular school bus stop designated in accordance with the boards transportation policy. 

For more information on transportation contact Ohio Department of Education, Community Schools office at 1-888-510-3941. 

Letter to public school district superintendents requesting school transportation service for the new community school in the district. 

Dear  Superintendent, 

As you are aware, the ___________ community school intends to commence operations in your district this next September.  The school intends to enroll ______ students in grades _____ through _____, and grow to grades _____ to _____ over the next _____ years. 

This letter is to remind you of the ______ City School Districts obligation to provide transportation for these students per Ohio Revised Code 3314.09 which is quoted below. 

The Board of Education of the city, local, or exempted village school district in which a community school is located shall provide transportation to students enrolled in the community school, except that the board shall be required to pick up and drop off a non-handicapped student only at regular school bus stops designated in accordance with the boards transportation policy. It is our sincere hope that the ________ City School District and the ________ Community School can develop a transportation plan that meets the students needs.  We have asked that _______ point of contact name ________ of the _______ Community School contact your transportation coordinator and provide the names and 
addresses of all enrolled students. 

If you have questions, please contact Ohio Department of Education, Attention Steven J. Ramsey 
via telephone at 888.501.3941 or via e-mail at [ae_community@ode.ohio.gov]. 

Federal Programs 

ESEA TITLE I 
BASIC AND CONCENTRATION GRANTS

PROGRAM DESCRIPTION/INTENT 

Title I is authorized by the Elementary and Secondary Education Act, and funds are allocated to the states on a formula basis and are non-competitive. Title I provides a federally funded compensatory program to improve the educational performance of low-achieving children in high-poverty schools. The legislation directs that priority education needs of these children be identified and programs be designed to provide appropriate supplemental instruction. Funds are allocated to provide supplemental instruction in basic and advanced skills such as reading, writing, and mathematics in qualifying public and nonpublic schools. Programs may take place before, during, or after school, on Saturdays and in the summer. Instruction must be coordinated among title I and classroom teachers, and parents must be involved in the planning and implementation of Title I programs, Professional development is also a 
part of the program. 

The intent of the program is to enable schools to provide opportunities for children served to acquire the knowledge and skills contained in the challenging state content standards and to meet the challenging state performance standards developed for all children. The evaluation of the progress in achievement of students served by Title I uses the same student performance standards used to evaluate the progress of all students using statewide assessments including proficiency and competency-based (CBE) tests. 

ELIGIBILITY CRITERIA 

A Local Educational Agency (LEA) is eligible to receive Title I funds if there are a least ten (10) children from low-income families and the number of these children make up more than two (2) percent of the LEA’s population. An LEA should contact the Division of Child Nutrition Services 614.466.2945 to secure information related to free and reduced-price meal benefits and income eligibility guidelines. If free and reduced-price meals are not available in an LEA, a family low-income survey may be used. Income eligibility guidelines on such surveys will follow the free and reduced price meal guidelines. 

APPLICATION & ALLOCATION PROCEDURES/DEADLINES/STAFF CONTACT 

The Division of Federal Assistance, after receiving verification of an LEA’s eligibility to receive funds, will provide an allocation and application to the LEA.  In order to provide an allocation, Federal Assistance will need to know the following: 

1) LEA total enrollment; 
2) number of low-income students; and 
3) LEA and school building last attended for each low-income child. (Example: Dayton City -- McGuffey 
    Elementary -- 14 children. Although 30 children may have enrolled in the community school, only 14 
    have been identified as low-income.) 

Student names are not submitted with the above information. The information is necessary in order to reduce the allocation of the LEA whose children have enrolled in the community school. Documentation of an LEA’s eligibility and the information requested above are kept on file in the LEA for review purposes. 

Community schools will receive access to the Consolidated Local Plan through which they will be able to apply for funds from Titles I, II, IV, and VI. Applications are due July 1 of each  year. Due to this being the first year for the operation of community schools, a flexible schedule will be in place. 

Once a community school is eligible to receive funds, a consultant for the Division of Federal Assistance will be assigned to work with the school concerning Title I and Title VI applications, budget revisions, and other program activities. Until that time, Joe Armentrout, Consultant, Division of Federal Assistance should be contacted at 614.466.4161 for information 

POLICY ISSUES 

Community schools must be approved to operate by September 1, 1998 and must be operational by January 1, 1999 to receive Title I funds. This provides a window of opportunity for such schools to secure federal funds and put programs in place for a majority of the school year. Public LEAs, that may have their allocations reduced to provide funds for community schools, must be given the courtesy of a deadline beyond which they will be able to manage their funds with fear of further reductions. 

ESEA TITLE VI 
INNOVATIVE ASSISTANCE PROGRAM GRANTS

PROGRAM DESCRIPTION/INTENT

Title VI is authorized by the elementary and Secondary Education Act, and funds are allocated to these states on a formula basis and are non-competitive. Title VI provides funds to local school district (LEAs) in the state to plan, design, and implement creative programs within the eight Innovative Assistance Programs designated in the legislation. The programs include technology; the acquisition and use of instruction and education materials, including library services; education reform projects; the improvement of higher order thinking skills of disadvantaged elementary and secondary school students and to prevent students from dropping out of school; the prevention of illiteracy in the student and adult population, including parent illiteracy; meeting the educational needs of gifted and talented children; school reform activities consistent with the Goals 2000:Educate America Act; and Title I programs and activities. 

The intent of the program is to utilize Title VI funds in conjunction with state and federal funds to enhance local reform efforts. The evaluation of programs provided through Title VI is established by the local school or school district to measure the unique nature of each innovative project approved in the LEA’s application. 

ELIGIBILITY CRITERIA 

Public and nonpublic LEAs, joint vocational schools, county boards of mental retardation/
developmental disabilities, state institutions, and special purpose schools are eligible to receive Title VI funds. 

APPLICATIONS & ALLOCATION PROCEDURES/DEADLINES/STAFF CONTACT 

The Division of Federal Assistance, after receiving verification of an LEAs eligibility to receive funds, (charter approved for operation) will provide an allocation and application to the LEA. In order to provide an allocation, Federal Assistance will need to know the following: 

1) applicant’s total enrollment; 
2) number of low-income students; and 
3) LEA and school building last attended for each low income child. (Example Dayton City -- McGuffey 
    Elementary -- 14 children. Although 30 children may have enrolled in the community school, only 14 
    have been identified as low income.) 

Student names are not submitted with the above information. The information is necessary in order to reduce the allocation of LEA whose children have enrolled in the community school. Documentation of an LEA’s eligibility and the information requested above are kept on file in the LEA for review purposes. 

Community schools will receive access to the Consolidated Local Plan through which they will be able to apply for funds from Titles I, II, IV, and VI. Applications are due July 1 of each year. Due to this being the first year for the operation of community schools, a flexible schedule will be in place. 

Once a community school is eligible to receive funds, a consultant for the Division of Federal Assistance will be assigned to work with the school concerning Title I and Title VI applications, budget revisions, and other program activities. Until that time, Joe Armentrout, Consultant, Division of Federal Assistance should be contacted at 614.466.4161 for information. 

POLICY ISSUES 

Community schools must be approved to operate by September 1, 1998 and must be operational by January 1, 1999 to receive Title VI funds. This provides a window of opportunity for such schools to secure federal funds and put programs in place for a majority of the school year. Public LEAs, that may have their allocations reduced to provide funds for community schools, must be given the courtesy of a deadline beyond which they will be able to manage their funds without fear of further reductions. 

THE OHIO DEPARTMENT OF EDUCATION SCHOOL FOOD SERVICE 

FACT SHEET 

Welcome to Ohio’s Child Nutrition Programs. The Ohio Department of Education, Division of School Food Service, in partnership with the United States Department of Agriculture, administers the National School Lunch, School Breakfast, Special Milk and Government Donated Food Programs. 

Nationally, over 25 million children in over 90 thousand schools participate in these child nutrition programs, making them one of the country’s largest food service operations. Ohio’s food service programs serve over 1 million meals daily at over 4,000 sites. 

THE GOALS OF THE CHILD NUTRITION PROGRAMS ARE TO: 

  •   Safeguard the health and well-being of this nation’s children
  •   Encourage domestic consumption of nutritious agricultural foods
  •   Give children an understanding of the relationship between proper eating habits and good health.
WHO CAN APPLY TO PARTICIPATE IN THE NATIONAL SCHOOL LUNCH PROGRAM, 
SCHOOL BREAKFAST PROGRAM, AND THE SPECIAL MILK PROGRAM? 
  •   Any school of high school grade or under recognized by the State of Ohio as operating under 

  •   public or nonprofit private ownership
  •   Any public or nonprofit classes of preprimary grades when conducted in the aforementioned 

  •   schools
  •   Any public or nonprofit private licensed Residential Child Care Institution (RCCI)
WHAT QUALIFIES A CHILD TO PARTICIPATE? 

Any child under age 21 who is enrolled in a school or RCCI that participates in the National School Lunch Program, the School Breakfast Program, or the Special Milk Program can participate. 

Additional benefits may be available to a child when his or her guardian submits an income eligibility application to the school.  Based on the household’s size and income, the child may be eligible for meals free or at a reduced price. 

WHAT ARE THE MEAL SERVICE REQUIREMENTS? 

To be eligible for cash reimbursement and government donated food, participating schools must prepare and serve meals that are planned to meet the meal pattern requirements. The reimbursable meal must be priced as a unit and be made available to all children regardless of their ability to pay. Following are the required meal patterns: 

LUNCH: Meal service must be between 10 AM - 2 PM 
   2 oz meat or meat alternate 
   ¾ cup of 2 offerings of fruit and/or vegetable 
   1 serving of bread (1 oz) at least 8 servings per week 
   8 oz of fluid milk: lowfat plain and whole milk must be offered 

BREAKFAST: 8 oz fluid milk
   4 oz (1/2 cup) fruit or vegetable or full-strength fruit or vegetable juice 
           AND 
   2 bread servings 1 oz each or 
   2 meat or meat alternate servings 1 oz each or 
   1 bread serving and 1 meat or meat alternate serving 

There are guidelines to adjust serving sizes to meet the needs of different age groups. 

WHAT REIMBURSEMENT WILL THE SCHOOL RECEIVE? 

Each complete meal (i.e., breakfast or lunch) served to an eligible child is reimbursed based on that child’s income eligibility. The three levels of cash reimbursement are for paid full-price, reduced-price and free.  In addition, a government donated food entitlement is earned for each lunch served. The government donated food is allocated monthly based on the preceding year’s entitlement. 

WHAT RECORDS MUST BE KEPT? 

Following are required records, these must be kept for the past three years in addition to the current school year: 

  •   Menus and production of records 
  •   Daily meal count and receipt worksheets 
  •   Income eligibility applications for free and reduced meals 
  •   Monthly inventories of purchased foods, donated foods and supplies 
  •   Monthly participation and cost reports 
  •   Verification records 
  •   Record of Accuclaim on-site reviews 
To obtain additional information, please contact the: 

Ohio Department of Education 
Standards & Evaluations - Community Schools 
65 South Front Street, Room 408 
Columbus, OH  43215-4183 
1.888.510.3941 

PROCEDURE FOR SCHOOLS TO PARTICIPATE IN NATIONAL SCHOOL LUNCH
PROGRAM AND/OR SCHOOL BREAKFAST PROGRAM 

Outlined below is the process to follow for participation in the national School Lunch Program, the School Breakfast Program, and Government Donated Food Program. By federal and state standards, the school year begins on July 1 and ends on June 30; however, participation can begin or end at any time during the school year. 

STEP 1:  ANNUALLY 

Read the Permanent Agreement and retain it in your file 

  •   To understand the responsibilities of the School Food Authority (SFA) 
  •   To understand the responsibilities of the State Agency 
  •   To understand the partnership between the School Food Authority and the State Agency 
STEP 2:  ANNUALLY 

Read the instructions to complete the "CN-A Application" and "CN-A Supplement." Send the completed application to the Ohio Department of Education, Division of School Food Service, for approval. 

STEP 3:  NEW PROGRAM SCHOOLS 

Contact the Ohio Department of Education, Division of School Food Service, to arrange for a meeting with a regional consultant. The consultant will: 

  •   Give an overview of program benefits and responsibilities 
  •   Offer assistance, answer questions, and make recommendations as needed 
  •   Provide detailed information and comprehensive guidance materials 
  •   Help evaluate the food service area 
  •   Assure that there are proper licenses and that storage and equipment are adequate for 

  •   preparation and serving 
STEP 4:  ANNUALLY 

Read the instructions to complete the "Policy Statement Attachments." The "Policy Statement Attachments" will: 

  •   Identify general policies that must be followed to provide free and reduced-price benefits to 

  •   eligible children 
  •   Require each SFA to identify the approving, verification, hearing, and reimbursement claims

  •   officials. 
  •   Require each SFA to submit sample form letters for approval. 
  •   Please send them to the Ohio department of education, division of school food service, for

  •   approval before printing or distributing any material. 
STEP 5:  ANNUALLY 

Read the instructions to complete "Form CN-3-Beginning and Change Report" for each feeding and/or reporting site. Complete it and return to the Ohio Department of Education, Division of School Food Service. 

  •   Use the same form throughout the year to report changes
STEP 6:  DAILY 

LUNCH 

  •   Count all lunches at the point of meal service by category: paid full price, reduced-price, or free.
  •   Record daily lunch counts and receipts on "Form CN-7" - "School Lunch and Milk Program

  •   Daily Worksheet."
  •   Deposit receipts daily.
  •   Record receipts the day they are collected. Record lunches the day they are served.
BREAKFAST 
  •   Follow the process listed above to complete "Form CN-6" - School Breakfast Program Daily

  •   Worksheet"
STEP 7:  MONTHLY 

Monthly Reporting 

Take a physical inventory of all purchased foods, government donated food, and nonfood supplies on the last day of the month. 

  •   Complete "Form CN-1" for each feeding and or reporting site
  •   Complete "Form CN-2" and "CN-8" for each onsite and base site.
  •   Complete "Form CN-4" for each breakfast site.
STEP 8:  THREE YEARS AND CURRENT YEAR 

Retain in the School Food Authority’s files the following records for the past three years in addition to 
the current school year: 

  •   "CN_A Application" and "CN-A Supplement"
  •   Permanent Agreement
  •   "Policy Statement Attachments"
  •   Menus and production records
  •   Daily meal count and receipt worksheets
  •   Income eligibility applications for free and reduced meals
  •   Monthly inventories of purchased foods, donated foods, and supplies
  •   Monthly participation and cost reports
  •   Verification records
  •   Record of Accuclaim on-site reviews


ESEA TITLE IV 
SAFE AND DRUG-FREE SCHOOLS AND COMMUNITIES

PROGRAM DESCRIPTION/INTENT 

Title IV is authorized by the Improving America’s Schools Act of 1994 which is a reauthorization of the Elementary and Secondary Education Act. Funds are allocated to the states on a formula basis and are non-competitive. 

It is the purpose of the Safe and Drug-Free Schools and Communities Act (SDFSCA) to support programs to meet the seventh national Education Goal by preventing violence in and around schools and by strengthening programs that prevent the illegal use of alcohol, tobacco, and other drugs, involve parents, and are coordinated with related Federal, State, and community efforts and resources. 

ELIGIBILITY CRITERIA 

Each Local Educational Agency (LEA) may apply for funds through the Safe and Drug-Free Schools and Communities Act. 

APPLICATION & ALLOCATION PROCEDURES/DEADLINES 

Seventy percent of the total allocation awarded to LEAs is based on average daily membership (ADM), public plus nonpublic. Thirty percent of the funds distributed to LEAs are allocated to 10% of the districts determined to have the greatest need for additional funds to carry out violence, alcohol, and other drug prevention programs. 

Categories of authorized activities for the use of SDFSCA funds are the following: 

  •   curriculum development and acquisition
  •   teacher and staff training
  •   student instruction
  •   drug-free activities for students
  •   student assistance programs (including prevention and intervention counseling, identification 

  •   and referral, alternative educational services and support groups)
  •   before-and-after school programs
  •   special events (Red Ribbon week, special assemblies, etc.)
  •   parent and community education and involvement
  •   security
  •   evaluation
LEAs submit an application that includes measurable goals and objectives based on a thorough assessment of objective data about the drug and violence problems in the schools and communities served. Activities are to be designed and implemented based on research or evaluation that the strategies used prevent or reduce drug use, violence, or disruptive behavior among youth. 

Community Schools will receive access to the Consolidated Local Plan through which they will be able to apply for funds from Titles I, II, IV, and VI. Applications are due July 1 of each year. Due to this being the first year for the operation of community schools, a flexible schedule will be in place. For further information call 614.466.2471. 

REFERENCES FOR GRANTS AND CONTRACTS

Listed are a number of publications that you might find useful in your search for grants from national organizations.

  •   The Board Member’s Guide to Fund Raising: What Every Trustee Needs to Know About

  •   Raising Money, by Fisher Howe (Jossey-Bass, 1991): Highlights the role of trustees in
      successful fund raising programs.
  •   The Foundation Directory of Corporate Giving (The Foundation Center, 1997): Offers information

  •   on corporate philanthropic programs.
  •   Grant Guide for Elementary and Secondary Education (The Foundation Center, 1997): Lists 

  •   grants to elementary and secondary schools for academic programs, scholarships, counseling,
      educational testing, drop-out prevention, teacher training and education, salary support, student
      activities, and school libraries.
  •   National Guide to Funding for Children, Youth, and Families (the Foundation Center, 1997): 

  •   Offer information on foundations and corporate programs that have awarded grant dollars to
      projects and institutions related to children, youths, and families.
  •   National Guide to Funding for Elementary and Secondary Education (The Foundation Center,

  •   1997): Offers information on foundations and corporate programs that have awarded grant 
      dollars to projects related to elementary and secondary education.
Federal Grants Through the Ohio Department of Education: 
  •   Adult Basic Literacy Education
  •   Title I (Chapter 1
  •    Migrant Education
  •   Education of all Handicapped
  •   Special Education Personnel Development
  •   National Diffusion Network
  •   Project Life
  •   Handicapped Preschool
  •   Drug Free Schools
  •   Christa McAuliffe 
  •   Homeless Children and Youth
  •   Javits Gifted and Talented Schools
  •   Even Start
  •   Comprehensive Arts Education
  •   Capital Expenses
  •   Program Improvement
  •   Foreign Language
  •   State Literacy Resource Centers
  •   Goals 2000
  •   Goals Technology
  •   Eisenhower, IASA Title II
  •   Innovative Programs, IASA Title VI
  •   Dependent Care
  •   Intergenerational Initiative
  •   Learn and Serve America
  •   Licensing of Childcare
For more information on the availability of funds, application forms, requirements, eligibility and timeline, please contact the: 

Ohio Department of Education 
Office of Grants Management 
933 High Street, Suite 250 
Worthington, Ohio 43085-4017 
Telephone 614.752.1483 

Auditor of State Bulletin 
Bulletin 98-003, August 13, 1998 

Subject:  Accounting and Reporting for Community Schools 

Authority for the establishment of Community Schools was provided for under Chapter 3314., ORC, HB 215, effective until 7-1-98 and SB 55, effective 7-1-98. This bulletin provides guidance for the financial accounting and reporting for such community schools . 

With certain exceptions which are discussed in this bulletin, a community school with an approved contract is to account for and report its financial transactions in the same manner as all Ohio school districts. Community schools should notify the Auditor of State’s office of their existence at the beginning of the first fiscal year in which they commence operations. Notification should be sent to: 

State Auditor’s Office 
Clerk of the Bureau 
88 E. Broad Street 
PO Box 1140 
Columbus, OH 43216-1140 

The governing authority, fiscal agent or sponsor should obtain an "information retrieval number" (IRN) for the community school district established by an approved plan. IRN’s should be obtained from the Ohio Department of Education by writing, or e-mail at Ohio Department of Education Information Management Service, 1320 Arthur E. Adams Drive, Columbus, OH 43221-3595. E-Mail: IMS_Stein@ode.ohio.gov 

The Community School district should use the Uniform School Accounting System (USAS) and the Education Management Information System (EMIS) chart of accounts. The treasurer of the community school district or the fiscal agent should use, at a minimum, the required USAS/EMIS dimensions and codes to record the financial transactions of the community school district. 

The fiscal year of each community school district should begin July 1 and end June 30. The financial activity of each community school district should be reported in accordance with Generally Accepted Accounting Principles (GAAP) and within 150 days from the close of the fiscal year submitted to the State Auditor’s Office, Local Government Services Division. 

Community school districts are not mandated to budget, appropriate, encumber, use purchase orders or obtain the fiscal officer’s certification for expenditures. It is strongly recommended, however, that community school districts implement all of these procedures and establish appropriate internal controls. Community school districts should have budgets, (both revenues and expenditures) approved by their governing authority as well as financial plans submitted to and approved by the sponsor. 

In order for each community school to be accounted for as a separate school district, the community school must have a complete set of distinguishable financial records including but not limited to: 

  •   Its own checking and other bank accounts (possibly separate banks)
  •   Its own federal and state tax identification numbers
  •   Its own checks and other financial documents such as purchase orders
  •   Separate data processing runs will be or may be necessary to keep track of each community

  •   school separately. (For example, the fiscal agent may run payroll checks for his/her school
      district; then stop and switch checks, this time loading those belonging to community school 
      A; then run payroll for community school A; then switch from community school A to 
      community school B; then run and so forth.)
  •   Its own reconciliation’s and controls totals
  •   General Ledger
  •   Cash receipts records
  •   Cash disbursements records
  •   Fixed asset records
  •   Other records necessary to enable the school to prepare an annual report that conforms to 

  •   GAAP
All community schools are subject to the auditing requirements established in Chapter 117 of the Ohio Revised Code. The Auditor of State’s office will perform an audit in accordance with generally accepted government auditing standards for the first year of operations of all community schools. 

If you have any questions, please contact (800) 345-2519 for the Local Government Services Division or 800.282.0370 for the Audit Division of the Auditor of State. 

Community Schools in Ohio with or Seeking Contracts from the 
State Board of Education


SCHOOL NAME 
ADDRESS
PHONE
CONTACT PERSON
Village Shule  331 14th Street Toledo, OH  43624  419.241.8433  Gwen Wilson, Principal
Options for Youth 
M.O.D.E.L. 
930 South Detroit Ave.
Toledo, OH 43614 
419.536.9145
Mary Walters, Principal 
Northwest Ohio Building Trades Academy  803 Lime City Road 
Rossford, OH 43460
419.666.8088 

 

Dave Wellington, Principal 
Aurora Academy Anne Haynes J.A.D.E.S.  2740 West Central 
Toledo, OH 43606
419.473.1353
Vicky Primer, Principal
Ghana’s Academic and Cultural Arts School  7959 Hill Avenue 
Holland, OH  43528 
419.865.6306
Mildred Clark, Principal 
Vail Meadows CHOICE  6118 Cedar Point Road
Oregon, OH  43618 
419.698.3200
John Tharp, Principal
Citizens’ Academy 34 East 207 Street, 
Euclid, OH  44123 
216.481.6625
Laura A. Purnell 
Summit Academy Community School  653 Ecton Road 
Akron, OH  44303
330.869.8885
Peter DiMezza
Ida B. Wells Community Academy School: Salvation Army Post, 1104 Johnston Street, PO Box 8197
Akron, OH  44305


Office: 395 East Tallmadge Avenue
Akron, OH  44310

School: 330.376.5169
or
Office: 330.376.4915
FAX: 330.376.4917


330.673.9271
330.724.6035

 
Tracy R. Thornton, Principal
 
 


Dr. Edward W. Crosby & Emma Jean Calhoun,
Co-Chairfounders

The Edge Academy 292 E. Market Street
Akron, OH  44308
 330.659.2583
 FAX: 330.659.6783
Susan & David Dudas, Co-Founders
e-Mail. dsdudas@gwis.com
Old Brooklyn Montessori School  4216 Pearl Road 
Cleveland, OH  44109 
216.661.5384
Richard A. Lukich
Oak Tree Montessori School  300 Lytle, 
Cincinnati, OH 45202
513.956.9777
Pauline Ach
Hope Academy King-Kennedy Campus  3398 E. 55th Street 
Cleveland, OH  44127
330.996.0202
John Morris
Hope Academy-Brown Street Campus  1044 Brown Street 
Akron, OH 44301
330.996.0202
John Morris 
Hope Academy Chapelside  3345 E. 131st Street 
Cleveland, OH 44105
330.996.0202
John Morris 
Hope Academy Cathedral Campus  10615 Lamontier Ave. 
Cleveland, OH  44104
330.996.0202
John Morris 
Hope Academy University Campus  220 S. Broadway, 
Akron, OH 44308
330.996.0202
John Morris 
Hope Academy Center for Excellence  1055 Laidlaw Avenue, 
Cincinnati, OH 45237 
513.242.5200
Michael Dantley
Hope Academy Temple Campus  159 S. Main Street
Akron, OH 44308 
330.996.0225
Joseph Weber
WOW Accelerated Learning  1595 Kettering Tower, 
Dayton, OH 45423 
937.222.2934
Sue Elling
Youngstown Community School 44 Essex Street
Youngstown, OH 44502 
330.746.7111 
Sister Mary Dunn
Dayton Academy School  175 Bluegate Circle, 
Kettering, OH 45429
937.293.2781
Stephen Scovic
Eagle Heights Academy  1833 Market Street, 
Youngstown, OH  44507 
330.742.9090

 

Ronald E. King 

 

Horizon Science Academy  3821 Kirkwood Rd, 
Cleveland Heights, OH 44121 
216.368.5038

 

Ehat Ercanli

 

City Day Community School  5555 Shank Rd.
Dayton, OH 45418
937.268.0344
Jane Dixon
Harmony Community School 1730 Section Road
PO Box 37763
Cincinnati, OH 45222
513.761.9700

 

David Nordyke

UNIFORM SCHOOL ACCOUNTING SYSTEM OBJECT CODES 

REVISION # 13, NOVEMBER, 1996

Codes          DESCRIPTOR 

100 PERSONAL SERVICES -- EMPLOYEES SALARIES AND WAGES 

  110 CERTIFICATED EMPLOYEES SALARIES AND WAGES 
    111 Regular * 
    112 Temporary * 
    113 Supplemental * 
    114 Overtime * 
    115 Regular Non-Contributing 
    116 Temporary Non-Contributing 
    117 Supplemental Non-Contributing 
    118 Overtime Non-Contributing 
    119  Other Certificated Salaries 

  120 CERTIFICATED LEAVE BENEFITS * 
    121 Sick Leave 
    122 Personal Leave 
    123 Vacation Leave 
    124 Holidays 
    125 Professional Leave 
    126 Military Leave 
    127 Jury Duty 
    129 Other Certificated Leave Benefits 

  130 CERTIFICATED OTHER COMPENSATION * 
    131 Calamity Payments 
    132 Termination Benefits 
    139 Other Certificated Compensation 

  140 NON-CERTIFICATED SALARIES AND WAGES 
    141 Regular * 
    142 Temporary * 
    143 Supplemental * 
    144 Overtime * 
    145 Regular Non-Contributing 
    146 Temporary Non-Contributing 
    147 Supplemental Non-Contributing 
    148  Overtime Non-Contributing 
    149 Other Non-Certificated Salaries 

  150 NON-CERTIFICATED LEAVE BENEFITS * 
    151 Sick Leave 
    152 Personal Leave 
    153 Vacation 
    154 Holidays 

* denotes a required level of coding 

    155 Professional Leave 
    156 Military Leave 
    157 Jury Duty 
    159 Other Non-Certificated Leave 

  160 NON-CERTIFICATED OTHER COMPENSATION 
    161 Calamity Payments 
    162 Termination Benefits 
    169 Other Non-Certificated Compensation 

  170 OTHER WAGES AND SALARIES * 
    171 Compensation of Board Members 
    172 Student Workers 
    179 Other Employees 

  190 OTHER PERSONAL SERVICES * 

200 EMPLOYEES’ RETIREMENT AND INSURANCE BENEFITS 

  210 RETIREMENT -- CERTIFICATED * 
    211  STRS-Employer’s Share 
    212 STRS-Employer’s "Pickup" of Employees’ Share 
    213 Social Security System 
    214 Early Retirement Benefits 
    219 Other Certificated  Retirement 

  220 RETIREMENT -- NON-CERTIFICATED * 
    221 SERS-Employer’s Share 
    222 SERS-Employer’s "Pickup" of Employees’ Share 
    223 Social Security 
    224 Early Retirement Benefits 
    229 Other Non-Certificated Retirement 

  230  EMPLOYEE REIMBURSEMENTS AND OTHER FRINGE BENEFITS * 
    231 Tuition Reimbursements 
    232 Uniform/Tools & Equipment Reimbursement 
    233 Meeting Expense (coffee, donuts, etc.) 
    234 Awards 
    239 Other Reimbursements and Fringe Benefits 

  240  INSURANCE BENEFITS -- CERTIFCATED EMPLOYEES * 
    241 Medical/Hospitalization 
    242 Life Insurance 
    243 Dental Insurance
    244 Vision Insurance 
    249 Other Certificated Insurance Benefits 

  250  INSURANCE BENEFITS -- NON-CERTIFICATED EMPLOYEES * 
    251 Medical/Hospitalization 
    252 Life Insurance 
    253 Dental Insurance 
    254 Vision Insurance 
    259 Other Non-Certificated Insurance Benefits 

  260  INSURANCE -- WORKER’S COMPENSATION AND DISABLED WORKER’S RELIEF * 
    261 Certificated Employees 
    262 Non-Certificated Employees 

  270  DEFERRED COMPENSATION * 
    271 Deferred Compensation -- Certificated Employees 

* denotes a required level of coding 

    272 Deferred Compensation -- Non-Certificated Employees 
    273 Annuities - Certificated Employees 
    274 Annuities - Non-Certificated Employees 
    279 Other Deferred Compensation 

  280  INSURANCE -- UNEMPLOYMENT COMPENSATION * 
    281 Certificated Employees 
    282 Non-Certificated Employees 

  290  OTHER RETIREMENT AND INSURANCE BENEFITS * 
    291 Certificated Employees 
    292 Non-Certificated Employees 

  300 NOT USED AT THIS TIME 

400  PURCHASED SERVICES 

  410  PROFESSIONAL AND TECHNICAL SERVICES * 
    411 Instruction Services 
    412 Instructional Improvement Services 
    413 Health Services 
    414 Staff Services 
    415 Management Services 
    416 Data Processing Services 
    417 Statistical Services 
    418 Professional/Legal Services
    419 Other Professional and Technical Services 

  420  PROPERTY SERVICES (OTHER THAN UTILITIES) * 
    421 Not used at this time 
    422 Garbage Removal and Cleaning Services 
    423 Repairs and Maintenance Services 
    424 Property Insurance 
    425 Rentals 
    426 Lease Purchase Agreement 
    429 Other Property Service 

  430  TRAVEL MILEAGE/MEETING EXPENSE * 
    431 Certificated Travel Reimbursement 
    432 Certificated Meeting Expense 
    433 Non-Certificated Travel Reimbursement 
    434 Non-Certificated Meeting Expense 
    439 Other Travel/Meeting Expense 

  440  COMMUNICATIONS * 
    441 Telephone Service 
    442 Telegraph Service 
    443 Postage 
    444 Postage Machine Rental 
    445 Mail/Messenger Service 
    446 Advertising 
    449 Other Communications Service 

  450  UTILITIES SERVICES 
    451 Electricity * 
    452 Water and Sewage * 
    453 Gas * 
    454 Coal * 
    455 Oil * 

* denotes a required level of coding 

    459 Other Utilities Services * 

  460  CONTRACTED CRAFT OR TRADE SERVICES * 
    461 Printing and Binding 
    462 Contracted Food Services 
    463 Work-Study Program 
    469 Other Craft and Trade Services 

  470  TUITION * 
    471 Tuition Paid to Other Districts Within the State 
    472 Tuition Paid to Other Districts Outside the State 
    473 Tuition Paid to Private Schools 
    474 Excess Costs 
    479 Other Tuition Payments 

  480  PUPIL TRANSPORTATION * 
    481  Student Transportation Purchased from Another District Within the State 
    482 Student Transportation Purchased from a District Outside the State 
    483 Student Transportation Purchased from Other Sources 
    484 Boarding and Lodging in Lieu of Transportation 
    489 Other Pupil Transportation Services 

  490  OTHER PURCHASED SERVICES * 
    491 Third Party Administrator 
    492 Stop Loss Insurance or Reinsurance 
    499 Other Purchased Services 

500  SUPPLIES AND MATERIALS 

  510  GENERAL SUPPLIES * 
    511 Instructional Supplies 
    512 Office Supplies 
    513 Teaching Aids 
    514 Health & Hygiene Supplies 
    515 Farm Supplies 
    516 Software Materials 
    519 Other General Supplies

  520  TEXTBOOKS * 
    521 New Textbooks 
    522 Replacement Textbooks 
    523 Rebinding Textbooks 
    524 Supplemental Textbooks 
    529 Other Textbooks 

  530  LIBRARY BOOKS * 
    531 New Library Books 
    532 Replacement Library Books 
    533 Rebinding Library Books 
    539 Other Library Books 

  540  NEWSPAPERS, PERIODCALS, FILMS AND FILMSTRIPS * 
    541 Newspapers 
    542 Periodicals 
    543 Films & Filmstrips 
    544 Photography and Newspaper Supplies
    545 Cassettes (video, audio)
    549 Other

  550  SUPPLIES AND MATERIALS FOR RESALE * 
    551 Supplies for Resale

* denotes a required level of coding 

    552 Workbooks for Resale 
    553 Textbooks for Resale 
    559 Other Items for Resale 

  560  FOOD AND RELATED SUPPLIES AND MATERIALS * 
    561  Milk 
    562 Dairy Products (other than milk) 
    563 Meat 
    564 Vegetables 
    565 Fruit 
    566 Staples and Condiments 
    567 Bakery Products 
    568 Candies and Snacks 
    569 Other 

  570  SUPPLIES AND MATERIALS FOR OPERATION, MAINTENANCE AND REPAIR * 
    571 Land 
    572 Buildings 
    573 Equipment and Furniture 

  580  SUPPLIES AND MATERIALS FOR OPERATION AND REPAIR OF MOTOR VEHICLES* 
    581 Supplies & Parts for Maintenance & Repair of Motor Vehicles 
    582 Fuel 
    583 Tires and Tubes 
    589 Other 

  590  OTHER SUPPLIES AND MATERIALS * 

600  CAPITAL OUTLAY 

  610  LAND * 

  620  BUILDINGS * 

  630  IMPROVEMENTS OTHER THAN BUILDINGS * 

  640  EQUIPMENT * 

  650  VEHICLES * 

  660  SCHOOL BUSES * 

  670  LIBRARY BOOKS *

  680  LIVESTOCK * 

  690  OTHER CAPITAL OUTLAY * 

700  CAPITAL OUTLAY -- REPLACEMENT 

  710  REPLACEMENT LAND * 

  720  REPLACEMENT BUILDINGS * 

  730  REPLACEMENT IMPROVEMENTS OTHER THAN BUILDINGS * 

  740  REPLACEMENT EQUIPMENT * 
  750  REPLACEMENT VEHICLES * 

* denotes a required level of coding 

  760  REPLACEMENT SCHOOL BUSES * 

  790  OTHER CAPITAL OUTLAY -- REPLACEMENT * 

800  OTHER OBJECTS 

  810  REDEMPTION OF PRINCIPAL 
    811 Serial Bonds * 
    812 Short Term Notes * 
    813 Other Tax Anticipation Notes * 

  820  INTEREST 
    821 Serial Bonds 
    822 Short Term Notes * 
    823 Other Tax Anticipation Notes * 

  830  OTHER DEBT SERVICE PAYMENTS * 

  840  DUES AND FEES * 
    841 Memberships in a Professional Organization 
    842 Shipping and Freight Charges 
    843 Charges for Audit Examinations 
    844 County Board of Education Contributions 
    845 County Auditor and Treasurer Fees 
    846 Election Expenses 
    847 Delinquent Land Taxes 
    848 Bank Charges 
    849 Other Dues and Fees 

  850  INSURANCE * 
    851 Liability Insurance 
    852 Accident Insurance -- Student Activity Participants 
    853 Fidelity Bond Premiums 
    854 Self-Insurance 
    855 Fire and Extended Coverage Insurance 
    856 Benefits and Claims 
    859 Other Insurance 

  860  JUDGMENTS * 
    861 Back Pay
    862 Benefits 
    863 Liability Judgments 
    864 Out of Court Settlements 
    869 Other Judgments 

  870  TAXES AND ASSESSMENTS * 
    871 Sales Tax 

  880  AWARDS AND PRIZES *
    881 Scholarships 
    882 Awards/Prizes for Competition 
    883 Memorials 
    889 Other Awards and Prizes 

  890  OTHER MISCELLANEOUS EXPENDITURES * 
    891 Student Activity Payments
    899 Other Miscellaneous 

900  OTHER USES OF FUNDS 

* denotes a required level of coding 

  910  TRANSFERS * 

  920  ADVANCES * 
    921 Initial Advance Out 
    922 Return of Advance 

  930  REFUND OF PRIOR YEAR RECEIPT * 

  940  GRANT PAYMENTS TO OTHER DISTRICTS/ORGANIZATIONS/INDIVIDUALS 
    941 Grant Payments to Other School Districts * 
    942 Grant Payments to Community Based Organizations/Individuals * 

*denotes a required level of coding 

CHARTER FRIENDS NATIONAL NETWORK 
A GUIDE FOR DEVELOPING A BUSINESS PLAN FOR CHARTER SCHOOLS

Charter Friends Network works with charter (Community Schools in Ohio) school developers nationwide. 

To review their Financial Planning Guide, go to  http://www.csus.edu/ier/charter/bizpl.html. This guide may be sued by charter operators in develping a business plan to be used as a management toool in the operaion of indivudal schools as well as preparing applications for charters, seeking renewals, and applying for grants and loans. 

The guide was develped in consulatiaon with both lenders and funders and draws heavily on the experience and previously published resource guides developed by two of the nation’s leading experts on charter school financing and operations: 

      Eric Prmack, director fo the California Charter School Develpement Center and 
      Linda Brown, Director fo the Massachusetts Charter School Resource Center 

Individual copies of the Financial Planning Guide are available to current and prospective school operator at no charge and may be ordered by calling the Friends Network office at 612.644.5270 or via e-mail at info@charterfriends.org 

In Ohio you may call Clint F. Sataw, The Ohio Community School Resource Center at 1.877.school-8 or 614.224.2647 

You may also review the guide via the internet at the above web address. 

Common Questions 

     1.  Have you worked in  a school and /or educational setting similar to the one you want to start? 

     2.  Have you had any business and/or education training in school? 

     3.  Do you know how much money you will need to get the school started? 

     4.  Have you decided on  a marketing plan? 

     5.  Have you talked with other school developers/operators about what they think of the school? 

     6.  Can you determine the amount of money you should receive in terms of revenues per student? 

     7.  Have you tried to find out how well schools similar to the one you want to open are doing in your community and in the rest of the country. 

     8.  If you need to hire someone to help you, do you know where to look? 

     9.  Do you know what benefits to provide? 

   10.  Do you have a training plan for your employees? 

   11.  Have you talked with the parents and schools in the area? 

   12.  Have you talked to an insurance agent about what kind of insurance you need? 

   13.  Do you know what equipment and supplies you will need and how much they will cost? 

   14.  Can you save money by buying second hand equipment? 

   15.  Have you compared the prices and credit terms of different suppliers? 

   16.  Are you ready for the challenge? 
 


On These Principles We Stand

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