1. Hudson City School District Expenditure Flow Model Presentation September 12, 2005

2. Purpose & Uses To categorize and report expenses related to the education of students. EFM (Expenditure Flow Model) is the source of the Annual Spending Per Pupil numbers that appear on the Local Report Cards and the Trend Data Reports.

3. What is Included Not all expenditures accounted for by school districts are included in the model. –Only the expenditures from revenue generating activities are included (ie. school lunchroom).

4. EFM functions The EFM recognizes that school districts perform common functions. Functions are the activities or services that are performed to accomplish the objectives of a school district. The EFM data, then, is comprised of the five functions or sub-categories for analysis. –Administration –Operations Support –Staff Support –Pupil Support –Instruction

5. Five Functions Defined 1.Administration – costs that do not deal directly with education of the students & encompass planning, research, information services, staff services, etc. 2.Operations Support (Building)– costs that are comprised of plant maintenance, transportation, food service, etc. 3.Staff Support – costs that include in-service for district staff, instructional improvements, meetings expenses for staff, etc.

6. Five Functions Defined (cont.) 4.Pupil Support – costs that include guidance services, health services, psychological services, speech pathology services, speech & audiology services, attendance & any social work activities, etc. 5.Instruction – costs that are the cornerstone of teaching and learning and include teachers, teacher aides, classroom materials, computers, textbooks, etc.

7. FY2005 Hudson CSD Data

8. 5-Year Comparison Hudson CSD Exp Per Pupil

9. Expenditure Per Pupil – FY2004 (LRC 2005) (Summit County Schools)

10. Exp Per Pupil – FY2004 (LRC 2005) (Cuy. Co. Schools)

11. 10-year History – Selected Cuyahoga County Schools

12. Works Cited http://www.ode.state.oh.us/school_finance/handbooks/ finance_handbooks/EFM_Handbook.pdf http://www.ode.state.oh.us/School_Finance/foundati on/reports/exrevrpt.asp