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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:black">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?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:black">Thanks,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:black">Gina<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b>From:</b> Helmick, Gina [mailto:gina.helmick@huberheightscityschools.org]
<br>
<b>Sent:</b> Wednesday, August 31, 2016 10:03 AM<br>
<b>To:</b> oecn_treas@oecn.k12.oh.us<br>
<b>Subject:</b> ORC 3315.062 - Extracurricular Spending Limitation<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">Good morning all,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">I am following up on responses I received regarding the question(s) I posed below.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Of the responses I received regarding whether or not the Athletic Director’s salary and benefits should be included in the calculation majority says
<b>NO</b>. 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.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">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.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">I hope this answers all questions and I have provided responses to everyone that asked for them.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Gina Helmick, CPA<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Treasurer/CFO<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Huber Heights City School District<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">5954 Longford Road<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Huber Heights, OH 45424<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Ph: 937.237.4126<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Fax: 937.237.2178<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> Helmick, Gina [<a href="mailto:gina.helmick@huberheightscityschools.org">mailto:gina.helmick@huberheightscityschools.org</a>]
<br>
<b>Sent:</b> Tuesday, August 30, 2016 9:46 AM<br>
<b>To:</b> <a href="mailto:oecn_treas@oecn.k12.oh.us">oecn_treas@oecn.k12.oh.us</a><br>
<b>Subject:</b> ORC 3315.062 - Extracurricular Spending Limitation<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Good morning all,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">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.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Also, have you ever had this come up during an audit?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">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.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thank you for your help.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Sincerely,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Gina Helmick, CPA<o:p></o:p></p>
<p class="MsoNormal">Treasurer/CFO<o:p></o:p></p>
<p class="MsoNormal">Huber Heights City School District<o:p></o:p></p>
<p class="MsoNormal">5954 Longford Road<o:p></o:p></p>
<p class="MsoNormal">Huber Heights, OH 45424<o:p></o:p></p>
<p class="MsoNormal">Ph: 937.237.4126<o:p></o:p></p>
<p class="MsoNormal">Fax: 937.237.2178<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="40d433ba-5ed2-47fd-86f9-7fb34f23e31e"><span style="font-size:7.0pt;font-family:"Arial","sans-serif";color:#A0A0A0">Confidentiality Notice</span><o:p></o:p></p>
<p class="40d433ba-5ed2-47fd-86f9-7fb34f23e31e"> <o:p></o:p></p>
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