Ohio Department of Education 
Community Schools 
 
Guide for Funding and Financial Planning 
 
March 1999 
 
Table of Contents
Section I  Overview
     Introduction
2-4
Section II  Required Financial Plan Items 
     School Budget
5
     Spending Plan
6-9
     Enrollment Projection
10
     Per Pupil Expenditure & Worksheets
11-19
     Accountability
20
Section III  Fact Sheets & Useful Reference Material
     Bus Transportation Fact Sheet
21
     ESEA Title I Grant Fact Sheet
22-23
     ESEA Title VI Fact Sheet
24-25
     School Food Service Fact Sheet
26-30
     Title IV Drug Free School Fact Sheet
31-32
     References for Grants and Contributions
33-34
     Auditor of State Bulletin 98-003
35-36
     Community School Directory
37-38
     USAS Object Codes
39-48
     Charter Friends Guide
49-50
Section IV Financial Plan Samples
      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 
to 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, 
Division of School Finance by calling 1-888-510-3941. 

Line 6: Enter the basic formula amount for the fiscal year. 
Line 7:  Enter unit funding amount for the fiscal year. 
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 
 
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              $4038 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 Family Assistance  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         ($ 8,305,088/10,111.80)  =     $821 
                 Canton         ($ 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 John Rothwell 
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 Titl4es 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 Contributions 

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 St., Toledo, OH  43624 
(419)241-8433 Gwen Wilson,   Principal 

Options for Youth 
M.O.D.E.L. 930 South Detroit    Avenue, 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 CentralToledo, OH 43606 
(419)473-1353 Vicky Primer, Principal 

Ghana’s Academic and Cultural Arts School 7959 Hill AvenueHolland, OH  43528 
(419)865-6306 Mildred Clark, Principal 

Vail Meadows CHOICE 6118 Cedar Point Rd., Oregon, OH 43618 
(419)698-3200 John Tharp, Principal 

Citizens’ Academy 34 East 207 StreetEuclid, OH 44123 
(216)4816625 Laura A. Purnell 

Summit Academy Community School 653 Ecton Rd, Akron, OH  44303 
(330)869-8885 Peter DiMezza 

Old Brooklyn Montessori School 4216 Pearl Rd Cleveland, OH  44109 
(216)661-5384 Richard A. Lukich 

Oak Tree Montessori School 300 LytleCincinnati, OH 45202 
(513) 956-9777 Pauline Ach 

Hope Academy King-Kennedy Campus 3398 E. 55th St., Cleveland, OH  44127 
(330)996-0202 John Morris 

Hope Academy-Brown Street Campus 1044 Brown StreetAkron, OH 44301 
(330)996-0202 John Morris 

Hope Academy Chapelside 3345 E. 131st StCleveland, OH 44105 
(330)996-0202 John Morris 

SCHOOL NAME ADRESS PHONE CONTACT     PERSON 

Hope Academy Cathedral Campus 10615 Lamontier Avenue,Cleveland, OH  44104 
(330)996-0202 John Morris 

WOW Accelerated Learning  1595 Kettering Tower, Dayton, OH 45423 
(937)2222934 Sue Elling 

Youngstown Community School 44 Essex StreetYoungstown, 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 StreetYoungstown, OH  44507 
(330)742-9090 Ronald E. King 

Horizon Science Academy 3821 Kirkwood RdCleveland Heights, OH 44121 
(216)368-5038 Ehat Ercanli 

Hope Academy University Campus 220 S. BroadwayAkron, OH 44308 
(330)996-0202 John Morris 

Hope Academy Center for Excellence 1055 Laidlaw Avenue,Cincinnati, OH 45237 
(513)242-5200 Michael Dantley 

City Day Community School 5555 Shank Rd.Dayton, OH 45418 
(937)268-0344 Jane Dixon 

Harmony Community School 1730 Section Rd.,PO Box 37763Cincinnati, OH 45222 
(513)761-9700 David Nordyke 

Hope Academy Temple Campus 159 S. Main StreetAkron, OH 44308 
(330)996-0225 Joseph Weber 

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 

* denotes a required level of coding 

                                                        OBJECT CODES 

CODE DESCRPTOR 

100 PERSONAL SERVICES - EMPLOYEES SALARIES AND WAGES (Continued) 

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

*denotes a required level of coding 

OBJECT CODES 

CODE  DESCRIPTOR 

200  EMPLOYEES’ RETIREMENT AND INSURANCE BENEFITS (Continued) 

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 
  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 

*denotes a required level of coding 

                                                          OBJECT CODES 

CODE  DESCRIPTOR 

200  EMPLOYEES’ RETIREMENT AND INSURANCE BENEFITS (Continued) 

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 

*denotes a required level of coding 

 OBJECT CODES 

CODE  DESCRIPTOR 

400  PURCHASED SERVICES (Continued) 

440  COMMUNICATIONS (Continued) 
  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 * 
  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 

 * denotes a required level of coding 

 OBJECT CODES 

CODE  DESCRIPTOR 

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

*denotes a required level of coding 

                                                      OBJECT CODES 

CODE  DESCRIPTOR 

500  SUPPLIES AND MATERIALS (Continued) 

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 * 

 * denotes a required level of coding 

OBJECT 

CODE  DESCRIPTOR 

600  CAPITAL OUTLAY (Continued) 

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 * 

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 * 

 * denotes a required level of coding 

                                           OBJECT CODE  DESCRIPTOR 

800  OTHER OBJECTS (Continued) 

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 

*denotes a required level of coding 

                                          OBJECT CODE  DESCRIPTOR 

800  OTHER OBJECTS (Continued) 

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

900  OTHER USES OF FUNDS 

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 Business Plan 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 business 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 email 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?