6661 - TEXTBOOK AND INSTRUCTIONAL MATERIALS FUND

Upper Arlington City School District

Bylaws & Policies

6661 - TEXTBOOK AND INSTRUCTIONAL MATERIALS FUND

The Board maintains a Textbook and Instructional Materials Fund. The fund is accounted for within the District’s General Fund using a reasonable accounting method implemented under the Auditor of State’s Guidelines as currently enacted. The requirement is three percent (3%) (or such other percentage as the Auditor of State may designate) of the formula’s base cash per student for the preceding fiscal year multiplied by the District’s student population for the preceding fiscal year. Excess expenditures in the fund can be deducted from the required amounts in future years.

This fund is used for textbooks, instructional software, materials, supplies and equipment. Any money in the fund not used in a fiscal year is brought forward to the next fiscal year. The amount brought forward is not intended to meet the set aside requirement for the current fiscal year.

The percentage of revenues on deposit, as well as the definition of what constitutes textbooks and instructional materials, is subject to applicable State rules.

The fund may be used for other purposes if both of the following steps occur during a fiscal year.

All of the following individuals must certify, in writing, that the District has sufficient textbooks, instructional software, materials, supplies and equipment to ensure a thorough and efficient education within the District:

		1.	The Superintendent
		2.	the UAEA President (or designee)

The entire Board must unanimously adopt a resolution stating that the District has sufficient textbooks and instructional software, materials, supplies and equipment to ensure a thorough and efficient education within the District.

R.C. 3315.17