(A) In accordance with standards prescribed by the state board of education for categorization of school district expenditures adopted under division (A) of section 3302.20 of the Revised Code, the department of education annually shall determine all of the following for the previous fiscal year:

1. (1) For each school district, the ratio of the district's operating expenditures for classroom instructional purposes compared to its operating expenditures for nonclassroom purposes;
2. (2) For each school district, the per pupil amount of the district's expenditures for classroom instructional purposes;
3. (3) For each school district, the per pupil amount of the district's operating expenditures for nonclassroom purposes;
4. (4) For each school district, the percentage of the district's operating expenditures attributable to school district funds;
5. (5) The statewide average among all school districts for each of the items described in divisions (A)(1) to (4) of this section.