[Mail_treas] ORC 3315.062 - Extracurricular Spending Limitation

[Gina Deppert]

Thank you for this information.  May I receive the attachments?  For some reason, they did not send through with  your first  message.  I appreciate your time sending.  How large is your district?

Thanks,
Gina

From: Helmick, Gina [mailto:gina.helmick at huberheightscityschools.org]
Sent: Wednesday, August 31, 2016 10:03 AM
To: oecn_treas at oecn.k12.oh.us
Subject: ORC 3315.062 - Extracurricular Spending Limitation

Good morning all,

I am following up on responses I received regarding the question(s) I posed below.

Of the responses I received regarding whether or not the Athletic Director’s salary and benefits should be included in the calculation majority says NO.  This would also align with the legal opinion I received from our outside counsel, and OAG opinion 80-060.  The attorney general read this statute, 3315.062 and ORC 3313.53 together and determined that expenses outlined in 3313.53 could be excluded from the spending limitation imposed by 3315.062.  I am attaching OAG opinion 80-060 here.

Several have indicated that the spending limitation has come up during audit and the exclusion of the Athletic Director’s salary/benefits were allowed.  I have also contacted the AOS and their stance is that the OCS does not include this as a normal audit procedure during the  audit process so they would not be testing for it and they are not aware of it coming up in recent history.

I hope this answers all questions and I have provided responses to everyone that asked for them.

Sincerely,


Gina Helmick, CPA
Treasurer/CFO
Huber Heights City School District
5954 Longford Road
Huber Heights, OH  45424
Ph:  937.237.4126
Fax:  937.237.2178


From: Helmick, Gina [mailto:gina.helmick at huberheightscityschools.org]
Sent: Tuesday, August 30, 2016 9:46 AM
To: oecn_treas at oecn.k12.oh.us<mailto:oecn_treas at oecn.k12.oh.us>
Subject: ORC 3315.062 - Extracurricular Spending Limitation

Good morning all,

I am wondering if when you are setting pay to participate fees for extracurricular activities whether or not you take into consideration the limitation of ORC 3315.062 which stipulates that you can only use ½ of 1% of general fund operating budget to fund extracurricular activities.  If you do take this into consideration, can you tell me what costs you include in this calculation, i.e., athletic director salary/benefits.

Also, have you ever had this come up during an audit?

We have somewhat high participation fees and have complied with this section of code in the past and are interested in how other Districts handle this.

Thank you for your help.

Sincerely,

Gina Helmick, CPA
Treasurer/CFO
Huber Heights City School District
5954 Longford Road
Huber Heights, OH  45424
Ph:  937.237.4126
Fax:  937.237.2178


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