Professional Report

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. 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 (Appendix EE-1 for fiscal caution, EE-2 for fiscal watch, and EE-3 for fiscal emergency). 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. 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. 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. 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. 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 The plan must also include a standard method for recording demonstrated proficiency on high school transcripts. Please see Appendix O for information relating to the flexible credit program.

FISCAL CAUTION, FISCAL WATCH AND FISCAL EMERGENCY

Chapter 3316

FIVE YEAR FORECAST

5705.391

FLAG, DISPLAYING

3313.80

FLEXIBLE CREDIT PROGRAM

3313.603(j)

FOOD ALLERGIES

3313.719

FOOD SERVICES

3313.81 3313.813