(A) The department of education shall compute and distribute state core foundation funding to each joint vocational school district for the fiscal year as prescribed in the following divisions:

1. (1) An opportunity grant calculated according to the following formula: (The formula amount X formula ADM) - (0.0005 X the district's three-year average valuation) However, no district shall receive an opportunity grant that is less than 0.05 times the formula amount times formula ADM.

2. (2) Additional state aid for special education and related services provided under Chapter 3323. of the Revised Code calculated as the sum of the following:

   1. (a) The district's category one special education ADM X the amount specified in division (A) of section 3317.013 of the Revised Code X the district's state share percentage;
   2. (b) The district's category two special education ADM X the amount specified in division (B) of section 3317.013 of the Revised Code X the district's state share percentage;
   3. (c) The district's category three special education ADM X the amount specified in division (C) of section 3317.013 of the Revised Code X the district's state share percentage;
   4. (d) The district's category four special education ADM X the amount specified in division (D) of section 3317.013 of the Revised Code X the district's state share percentage;
   5. (e) The district's category five special education ADM X the amount specified in division (E) of section 3317.013 of the Revised Code X the district's state share percentage;
   6. (f) The district's category six special education ADM X the amount specified in division (F) of section 3317.013 of the Revised Code X the district's state share percentage.
3. (3) Economically disadvantaged funds calculated according to the following formula: $272 X the district's economically disadvantaged index X the number of students who are economically disadvantaged as certified under division (D)(2)(p) of section 3317.03 of the Revised Code

4. (4) English learner funds calculated as the sum of the following:

   1. (a) The district's category one English learner ADM X the amount specified in division (A) of section 3317.016 of the Revised Code X the district's state share percentage;
   2. (b) The district's category two English learner ADM X the amount specified in division (B) of section 3317.016 of the Revised Code X the district's state share percentage;
   3. (c) The district's category three English learner ADM X the amount specified in division (C) of section 3317.016 of the Revised Code X the district's state share percentage;

5. (5) Career-technical education funds calculated as the sum of the following:

   1. (a) The district's category one career-technical education ADM X the amount specified in division (A) of section 3317.014 of the Revised Code X the district's state share percentage;
   2. (b) The district's category two career-technical education ADM X the amount specified in division (B) of section 3317.014 of the Revised Code X the district's state share percentage;
   3. (c) The district's category three career-technical education ADM X the amount specified in division (C) of section 3317.014 of the Revised Code X the district's state share percentage;
   4. (d) The district's category four career-technical education ADM X the amount specified in division (D) of section 3317.014 of the Revised Code X the district's state share percentage;
   5. (e) The district's category five career-technical education ADM X the amount specified in division (E) of section 3317.014 of the Revised Code X the district's state share percentage. Payment of funds under division (A)(5) of this section is subject to approval under section 3317.161 of the Revised Code.
6. (6) Career-technical education associated services funds calculated under the following formula: The district's state share percentage X the amount for career-technical education associated services specified in section 3317.014 of the Revised Code X the sum of categories one through five career-technical education ADM
7. (7) A graduation bonus calculated according to the following formula: The district's graduation rate as reported on its most recent report card issued by the department under section 3302.033 of the Revised Code X 0.075 X the formula amount X the number of the district's students who received high school or honors high school diplomas as reported by the district to the department, in accordance with the guidelines adopted under section 3301.0714 of the Revised Code, for the same school year for which the most recent report card was issued X the district's state share percentage

(B)

1. (1) If a joint vocational school district's costs for a fiscal year for a student in its categories two through six special education ADM exceed the threshold catastrophic cost for serving the student, as specified in division (B) of section 3317.0214 of the Revised Code, the district may submit to the superintendent of public instruction documentation, as prescribed by the superintendent, of all of its costs for that student. Upon submission of documentation for a student of the type and in the manner prescribed, the department shall pay to the district an amount equal to the sum of the following:

   1. (a) One-half of the district's costs for the student in excess of the threshold catastrophic cost;
   2. (b) The product of one-half of the district's costs for the student in excess of the threshold catastrophic cost multiplied by the district's state share percentage.
2. (2) The district shall report under division (B)(1) of this section, and the department shall pay for, only the costs of educational expenses and the related services provided to the student in accordance with the student's individualized education program. Any legal fees, court costs, or other costs associated with any cause of action relating to the student may not be included in the amount.

(C)

1. (1) For each student with a disability receiving special education and related services under an individualized education program, as defined in section 3323.01 of the Revised Code, at a joint vocational school district, the resident district or, if the student is enrolled in a community school, the community school shall be responsible for the amount of any costs of providing those special education and related services to that student that exceed the sum of the amount calculated for those services attributable to that student under division (A) of this section. Those excess costs shall be calculated using a formula approved by the department.
2. (2) The board of education of the joint vocational school district may report the excess costs calculated under division (C)(1) of this section to the department of education.

3. (3) If the board of education of the joint vocational school district reports excess costs under division (C)(2) of this section, the department shall pay the amount of excess cost calculated under division (C)(2) of this section to the joint vocational school district and shall deduct that amount as provided in division (C)(3)(a) or (b) of this section, as applicable:

   1. (a) If the student is not enrolled in a community school, the department shall deduct the amount from the account of the student's resident district pursuant to division (J) of section 3317.023 of the Revised Code.
   2. (b) If the student is enrolled in a community school, the department shall deduct the amount from the account of the community school pursuant to section 3314.083 of the Revised Code.

(D)

1. (1) In any fiscal year, a school district receiving funds under division (A)(5) of this section shall spend those funds only for the purposes that the department designates as approved for career-technical education expenses. Career-technical education expenses approved by the department shall include only expenses connected to the delivery of career-technical programming to career-technical students. The department shall require the school district to report data annually so that the department may monitor the district's compliance with the requirements regarding the manner in which funding received under division (A)(5) of this section may be spent.

2. (2) All funds received under division (A)(5) of this section shall be spent in the following manner:

   1. (a) At least seventy-five per cent of the funds shall be spent on curriculum development, purchase, and implementation; instructional resources and supplies; industry-based program certification; student assessment, credentialing, and placement; curriculum specific equipment purchases and leases; career-technical student organization fees and expenses; home and agency linkages; work-based learning experiences; professional development; and other costs directly associated with career-technical education programs including development of new programs.
   2. (b) Not more than twenty-five per cent of the funds shall be used for personnel expenditures.

(G) As used in this section:

1. (1) "Community school" means a community school established under Chapter 3314. of the Revised Code.
2. (2) "Resident district" means the city, local, or exempted village school district in which a student is entitled to attend school under section 3313.64 or 3313.65 of the Revised Code.
3. (3) "State share percentage" is equal to the following: The amount computed under division (A)(1) of this section / (the formula amount X formula ADM)