The Ohio School Facilities Commission was the body created to oversee the state's multi-billion-dollar school construction program. Funding levels vary from school district to school district. In Akron, the OSFC is paying 59 percent of the construction cost. The remaining 41 percent is paid at the local level.

In May 2003, the residents of Akron overwhelmingly approved Issue 10 – a one-quarter-of-one-percent income tax increase to fulfill Akron's 41 percent share of the funding. School and city officials knew it was imperative to find an innovative way to raise the matching funds without burdening Akron residents with increased property taxes. Both groups knew they had to act boldly and decisively, or the city and the schools would bear the tragic consequences of losing $409 million in state dollars and the opportunity to completely rebuild and remodel Akron's schools. The tax will be collected for 30 years – the time required to issue and retire the bonds used to fund the construction project.

Oversight
There are numerous checks and balances to collect and spend the revenue generated by Issue 10 and the state. The OSFC already has stringent guidelines in place to govern how their funds can be used. At the local level, Akron Public Schools, in collaboration with the mayor and the city council, will control Issue 10 funds.

Along with this governmental scrutiny, city and school officials have appointed a Citizens Monitoring Committee to monitor and report on how the funds from Issue 10 and the OSFC have been spent. The Citizens Monitoring Committee is comprised of members of the community and experts from business, labor and finance. In addition, the ordinance passed by Akron City Council to place Issue 10 on the ballot clearly states the revenue generated may only be used for the establishment of community learning centers in coordination with Akron Public Schools. By law, Issue 10 funds may not be used for any other purpose.