The annual appropriation resolution shall be developed, approved, and filed according to statute and the requirements of the Auditor of the State of Ohio.

The Board of Education shall adopt as part of its annual appropriation measure a spending plan setting forth a schedule of expenses and expenditures of all appropriated funds by the School District for the year. A copy of the annual appropriation measure and the spending plan shall be submitted to the Superintendent of Public Instruction and shall set forth all revenues available for appropriation by the District during such year and their sources; the nature and amount of expenses to be incurred during the year; the outstanding and unpaid expenses on the date the measure is adopted; the dates by which such expenses must be paid; and any other information the Ohio Superintendent of Public Instruction requires.

R.C. 5705.36, 5705.38(B), 5705.391, 5705.41, 5705.45