Professional Report

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. 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. 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. 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. 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. The governing board of an educational service center may create a county school financing district for one or more of the following purposes: See also Financial Literacy Resolution below.

FEES FOR JOINT OR COOPERATIVE EDUCATIONAL PROGRAM

3313.842

FINANCIAL DISCLOSURE STATEMENTS

102.02 102.022

FINANCIAL LITERACY AND ENTREPRENEURSHIP

3313.603

FINANCIAL LITERACY RESOLUTION

3313.6015

FINANCING DISTRICT, COUNTY SCHOOL

3311.50

 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