FY2025 Expenditure Expanded List

Source. Ohio Department of Education and Workforce, FY2025 Expenditure Expanded List, file FY25 Expanded List.xlsx, published in the Financial Expenditures category of the Ohio School Report Card data downloads. Type. Primary source — machine-readable per-agency expenditure data. Location. reportcardstorage.education.ohio.gov/data-download-2025/, enumerated by the report card’s public download API. Requires the read-only query token recorded in “Report card connector”; without it the host answers 404 rather than 403, so an omitted token looks like a moved file.

What it contains. Four sheets. Overall Expenditure Data carries the dollar totals by function. The two that matter here are Expenditure per Equivalent Pup and Expenditure per Pupil, which are the same file twice: identical layout, identical Operating Expenditures column, and a column 3 that holds Weighted ADM on the first and Unweighted ADM on the second.

This is the most useful single fact in the file. One numerator, two published denominators, per IRN, in one workbook. Every other Ohio spending comparison has to choose a denominator and defend it; this file lets both be computed and the difference measured. It is what converted the corpus’s objection to OCG White Paper 013 from an argument into a test: correlating the Performance Index against the same expenditures divided by the two counts gives −0.015 and −0.337.

Access constraints. Freely available, no registration. XLSX.

Caveats, all observed rather than assumed:

• The two ADM columns are published at different precisions. Unweighted ADM carries four decimals; Weighted ADM is rounded to whole pupils. Recomputing a per-equivalent-pupil figure therefore reproduces the published one only within the rounding, and the residual scales inversely with size — Put-in-Bay Local at 77 weighted pupils lands $86 below its published $46,716, while Akron City at 29,162 lands within a cent. This is not an error in either figure, but it means small-district per-weighted-pupil values carry quantization noise the headcount values do not. verified
• Coverage is wider than the report card’s district files. 607 public districts, 320 community schools, 49 JVSDs, 19 eschools, 8 STEM schools, and a handful of rows with no org type. Filter on Org Type == "Public District" before joining; an unfiltered join drops silently to the intersection and looks like it worked. verified
• The weighting is DEW’s, and its formula is not in this file. Weighted ADM adjusts for economically disadvantaged, English-learner, and disability enrollment. The ratio of the two columns runs from 1.05 to 1.62 with a median of 1.26, correlates with the economically disadvantaged share at +0.800, and with the Performance Index at −0.745. It is very nearly a poverty index. The corpus does not hold the weight schedule that produces it. open
• Operating expenditures, not all funds. The relationship to the report card’s own all-funds spending file has not been established. open

Feeds connector #

dew-report-card, source key expanded-list-fy25. Extracted into crates/dispersion/fixtures/report-card-2425-district-data.csv.