The first portion of this report deals with the sources and amounts of operating income for the Ohio schools during the past five years. The second part examines the past three Ohio General Assemblies' (109th through 111th) educational mandates by basic areas. The legislation cited has varying levels of cost impact from the very major to the insignificant. In all instances an attempt was made to deal with actual additional expenditures rather than with opportunity costs or administrative inconvenience. The calculations are conservative. The report does not attempt to praise or criticize the legislature for its actions on the cited pieces of legislation. The report is solely an attempt to compile a roster of legislation having some financial impact on local districts and to estimate the magnitude of that impact. Selected federal legislation is briefly considered. (Author/IRT)