School Finance Payment Report — Line by Line Explanation
dew-sfpr-line-by-line · cited by 8 nodes
Source. Ohio Department of Education (now Department of Education and Workforce), Office
of Budget and School Funding.
Type. Primary source — official methodology documentation, published per fiscal year.
Location. education.ohio.gov, Finance and Funding → School Payment Reports → State
Funding for Schools → Traditional School Districts. One PDF per fiscal year; the FY2022
edition is titled FY 2022 School Finance Payment Report Line by Line Explanation, Based on
Provisions of Am. Sub. H.B. 110 and H.B. 583 of the 134th General Assembly.
What it contains. The complete computational specification of the Fair School Funding Plan, component by component. Each carries its Revised Code section, the exact formula, the statewide factor values in force that year, and worked screenshots from the actual payment reports. This is the document that turns the formula from a description into something reproducible.
The FY2022 edition supplied nearly every verified figure now in this corpus: the statewide average base cost per pupil of $7,349.22, the FY2018 salary inputs the base cost is priced from, the funded-teacher staffing ratios, the 60/20/20 weighting inside the local capacity measure, the 5% minimum state share, and the phase-in percentages actually applied by line — including that Disadvantaged Pupil Impact Aid was phased in at 0% in FY2022 while every other phased component was at 16.67%.
Access constraints. Freely available. Published as PDF; the FY2022 file is ~1.1 MB and
does not extract cleanly through text-only converters — read it as a rendered document. The
publisher name changes across the series at the 2023 transition from ODE to DEW, and the
publisher field must be carried on every record drawn from it.
Caveat. Describes the formula as enacted for that fiscal year. Figures are not comparable across editions without checking whether the cost-input reference year changed — it moved from FY2018 to FY2022 between the FY2023 and FY2024 editions.