Professional Report

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districts.
A county school financing district does not employ personnel but
functions more like a “funds distributor” of tax money collected for the
approved purposes.
Districts jointing such a financing district must ultimately submit the
question of joining to its voters if taxes are to be collected to support
financing district.
FISCAL CAUTION,
FISCAL WATCH AND
FISCAL EMERGENCY
The goal stated in law for all of the procedures, powers, and restrictions
dealing with fiscal crises is “to assure the fiscal integrity of school
districts.”
A summary of the requirements to earn these designations can be
found in Appendix EE for fiscal caution, for fiscal
watch, and for fiscal emergency).
Chapter 3316
FIVE YEAR
FORECAST
A Board of education must adopt a five-year projection of “operational
revenues and expenditures” each year. The state board of education
may “limit, suspend, or revoke” the license of a school employee willfully
contributing “erroneous, inaccurate, or incomplete” information needed
for the five-year forecast.
The auditor of state or the department can examine the five-year
projections to determine whether any further fiscal analysis is needed to
ascertain whether a district has the potential to incur a deficit during the
first three years of the five-year period.
5705.391
FLAG, DISPLAYING School districts shall display a United States flag not less than five feet
in length over, near, or within school buildings each day school is in
session.
3313.80
FLEXIBLE CREDIT
PROGRAM
Each school district and community school (but apparently not
chartered nonpublic schools) must comply with a plan developed by the
state board of education for students to earn units of high school credit
based on a demonstration of subject area competency, instead of or in
combination with completing hours of classroom instruction.
The plan must also include a standard method for recording
demonstrated proficiency on high school transcripts.
Please see or information relating to the flexible credit
program.
3313.603(j)
FOOD ALLERGIES Each board of education must establish a written policy protecting
students with peanut or other food allergies. This policy must be
developed in consultation with parents, licensed school health
professionals, other school employees, volunteers, students, and
community members.
3313.719
FOOD SERVICES A board may operate nonprofit lunchrooms and furnish free lunches to
children, and may provide meals at cost to residents who are 60 years
or older. However, under certain circumstances, school districts have
more of an obligation. Breakfast and lunch programs must be
established by each school district in every school where at least 20%
of the students are eligible for free meals. If a district offers a summer
intervention program, it must offer some type of summer food program
(probably dependent upon the time schedule of the intervention
program). A district may “opt out” of the above obligations for financial
3313.81
3313.813