R277-483-3. Reporting of School Level Expenditures

  (1) In accordance with ESSA, the Superintendent shall make public required expenditure reporting elements, including school level expenditures.

  (a) The Superintendent shall calculate school level expenditures for all schools, by LEA.

  (b) The Superintendent shall calculate expenditures for the prior fiscal year.

  (2) The Superintendent's school level report for each school shall include:

  (a) average daily membership for the fiscal year covered by the report;

  (b) an indicator if the school is:

  (i) a Title I School; or

  (ii) a Necessarily Existent Small School;

  (c) grade levels served by each school;

  (d) student demographics;

  (e) expenditures recorded at the school level and central expenditures allocated to each school by:

  (i) federal program expenditures; and

  (ii) state and local combined expenditures;

  (f) calculated per pupil expenditures; and

  (g) average teacher salary.

  (3) The Superintendent shall exclude the following expenditures from per pupil school expenditure calculations and present them in total for each LEA:

  (a) capital acquisitions;

  (b) debt service; and

  (c) internal service funds.

  (4) The Superintendent may not report expenditure data for a school with an n-size of less than 10.