OEI published framework handbook; CQ2 expanded criteria at pp. 87-90 of the printed section

RULES SOURCE — version 2025-26 of the OEI rules library. CQ2 specification verified: Enrollment Variance = [(Fall ADM / budget) + (Spring ADM / Fall ADM)] / 2 (DNMS ≤ 89%, AS 90-94%, MS ≥ 95%); Current Ratio = Current Assets / Current Liabilities (DNMS < 1.0, AS 1.0-1.09, MS ≥ 1.1); Days Cash on Hand = Unrestricted Cash / ((Total Expenses - Depreciation) / 365) (DNMS < 30, AS 30-44, MS ≥ 45); Debt Default from notes to the audited statements. Data-collection requirements: quarterly unaudited financials, annual budgets with budget-vs-actual, SBOA audit, Oct/Feb ADM counts.