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applies to any charges for materials needed to enable the student to

participate fully in a course of instruction. It does not apply to: materials

needed for extracurricular activities or for enrichment activities; reusable

tools, equipment, and materials used in work force-readiness training

programs in career-technical programs; and assessments for lost

textbooks or damaged school property.

FEES FOR JOINT OR

COOPERATIVE

EDUCATIONAL

PROGRAM

Any district that is a party to the establishment or operation of a joint or

cooperative educational program may charge tuition or fees to

participating students.

3313.842

FINANCIAL

DISCLOSURE

STATEMENTS

The Ohio Legislature has enacted legislation requiring all business

managers, all treasurers, all superintendents and every person who is

elected to or is a candidate for the office of member of a board of

education of a school district that has a total student count (not average

daily membership) of 12,000 or more to file a financial disclosure

statement. The statement must include, among other information,

identification of every source of income over five hundred dollars

received during the preceding calendar year and a brief description of

the nature of the services for which the income was received and the

source of any gift with a minimum fair market value in excess of $75.

Officials and employees of political subdivisions receiving less than

$16,000 per year for serving in their public positions must disclose the

source of a gift valued at over five hundred dollars, according to Ethics

Opinion 02-001.

Generally, if the school official is a candidate for office, a disclosure

statement must be filed 30 days before the primary, special or general

election. If the school official is appointed to a position after April 15, that

official must file within 90 days of the appointment. If the official is

appointed to fill an unexpired term, a disclosure statement must be filed

within 15 days of the appointment. The filing fee is $20 for

superintendents, treasurers, and Board of Education members.

Please see

Appendix A

for an updated copy of Ohio’s Ethics Law

and

Appendix B

for the recently revised Ohio Financial Disclosure

Fact Sheet.

102.02

102.022

FINANCIAL

LITERACY AND

ENTREPRENEURSHIP

Each high school is also required to incorporate the academic content

standards for economics, financial literacy, and entrepreneurship into

one or more social studies credits or into the content of another class.

See also Financial Literacy Resolution below.

3313.603

FINANCIAL

LITERACY

RESOLUTION

Each board of education is required to adopt a resolution describing

how the district will address college and career readiness and financial

literacy for grades seven and eight (and for any other grades that the

board deems appropriate). The board is required to submit a copy of

the resolution to the Ohio department of education.

3313.6015

FINANCING

DISTRICT, COUNTY

SCHOOL

The governing board of an educational service center may create a

county school financing district for one or more of the following

purposes:

to levy taxes for special education purposes

to levy taxes for certain specified educational

programs or services and for permanent

improvements to support those programs or services,

and

to levy taxes for permanent improvements of member

3311.50