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School budgets

1 of the 2 school districts based in Adams County forecast running short by FY2029

Fiscal Year 2026 Required Update to Forecast

Filed February 2026

Every Ohio school district files a budget forecast with the state: three years of actual figures, this year’s budget and the years ahead. On their own forecasts, 1 go below zero by FY2029 if their current levies are renewed and no new one passes, and 0 have already written in a new levy voters have not approved.

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FY2027 fallfiled July–August 2026 FY2026 spring updatefiled February 2026

Adams County · the 2 school districts based here, added together

Cash, June 30, 2025
$34.6M

6.9 months of that year’s spending for them together; the typical one held 9.7 months

Runs short
1 of 2

districts by FY2029, if their levies are renewed and no new one passes

New levy in the forecast
0

districts count one voters have not approved

Forecasts that count a new levy in Adams County

No forecast from a district based in Adams County counts money from a new levy in this filing.

Districts based in Adams County

District Cash, June 30 FY2025 Months of spending FY2029 before new levies 12.010 Below zero from New levy
Adams County Ohio Valley Local $20.2M 5.0 −$3.6M FY2029 —
Manchester Local $14.4M 14.5 $15.4M — —

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“Below zero” is the balance with renewals counted and new levies not (line 12.010) — the year a district’s own forecast says it runs short unless something new is approved or spending changes.

Adams County’s total: cash, unencumbered, unreserved — four different balances

The forecast has four balance lines, and each is the one before it with something taken away or added. They are easy to mix up, and they are not the same number.

Line ActualFY2025 BudgetFY2026 ForecastFY2029
07.020 Cash balance at June 30Everything in the general fund's account at the end of the year. 34,630,817 34,404,657 12,896,337
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 1,061,390 − 1,286,390 − 1,061,390
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 33,569,427 33,118,267 11,834,947
12.010 With renewalsThe balance if every renewal passes and nothing new does. 33,569,427 33,118,267 11,834,947
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 33,569,427 33,118,267 11,834,947

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For past years the state asks for no renewal or new-levy money, so the unencumbered and unreserved balances are the same; cash is larger by what is already committed and set aside. In a forecast year the unreserved balance counts any new levy as if it had passed.

Adams County’s forecast: its 2 districts added together, line by line

Each line added up across the districts, as they filed them with the state. Tap or hover over a line to see what it means.

Forecast line and description ActualFY2023 ActualFY2024 ActualFY2025 Current year budgetFY2026 Forecast year 1FY2027 Forecast year 2FY2028 Forecast year 3FY2029
01.010 General Property Tax (Real Estate)

Property tax on land and buildings — homes, farms and businesses — from levies voters have already approved.

 8,701,222 9,325,768 9,290,349 11,238,919 9,394,451 10,365,936 10,749,904
01.020 Tangible Personal Property Tax

Property tax on the equipment of utilities, such as power lines, pipelines and power plants.

 2,709,087 2,953,453 2,996,996 3,470,441 3,771,858 3,829,682 3,874,355
01.035 Unrestricted Grants-in-Aid

State aid the district may spend on anything — mostly Ohio's school funding formula.

 36,516,246 38,998,260 37,241,693 35,603,935 37,233,138 36,709,935 36,617,229
01.040 Restricted Grants-in-Aid

State aid that must be spent on set purposes, such as help for pupils from low-income families.

 4,122,617 4,470,244 6,457,077 6,481,010 6,440,855 6,426,361 6,415,077
01.050 State Reimbursement for Property Tax Credits

The part of homeowners' property tax the state pays for them: the 10% and 2.5% rollbacks and the homestead exemption.

 2,128,151 1,977,973 1,817,225 1,775,665 1,806,149 1,658,333 1,704,522
01.060 All Other Operating Revenue

Everything else that comes in: fees, tuition from other districts, interest, rentals and gifts.

 2,697,832 3,063,588 4,091,051 3,637,190 3,418,184 3,306,177 3,216,170
01.070 Total Revenue

All of the revenue above, added together.

 56,875,156 60,789,286 61,894,391 62,207,160 62,064,635 62,296,424 62,577,257
02.010 Proceeds From Sale of Notes

Short-term borrowing (notes) brought into the general fund.

 0 488 383 459 459 459 459
02.040 Operating Transfers-In

Money moved into the general fund from the district's other funds.

 3,650,877 1,503,523 1,149,461 324,199 324,200 324,193 324,183
02.050 Advances-In

Money the general fund lent to the district's other funds, coming back.

 813,643 3,575,283 1,543,352 1,447,897 550,000 550,000 550,000
02.060 All Other Financing Sources

One-off money, such as refunds of past spending or the sale of property.

 22,196 9,916 124,301 40,298 48,937 56,031 67,348
02.070 Total Other Financing Sources

All of the other money coming in, lines 2.010 to 2.060, added together.

 4,486,716 5,089,210 2,817,497 1,812,853 923,596 930,683 941,990
02.080 Total Revenue and Other Financing Sources

Everything coming in for the year: revenue plus other money coming in.

 61,361,871 65,878,496 64,711,887 64,020,014 62,988,232 63,227,108 63,519,248
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 29,961,739 32,247,439 32,758,673 33,758,835 35,761,913 37,522,909 39,077,833
03.020 Employees' Retirement and Insurance Benefits

The district's share of staff pensions (STRS and SERS), health insurance, Medicare and workers' compensation.

 13,602,993 15,077,397 14,693,405 15,570,465 16,742,237 18,087,027 19,493,545
03.030 Purchased Services

Services bought from outside: utilities, repairs, contracted services and tuition paid for pupils taught elsewhere.

 5,916,843 7,067,801 8,363,176 8,163,093 8,054,598 8,229,724 8,411,927
03.040 Supplies and Materials

Textbooks, classroom supplies, fuel, food and other things the district buys.

 1,829,021 2,038,062 2,328,600 2,863,419 3,079,788 2,992,345 2,776,807
03.050 Capital Outlay

Equipment, buses and building improvements paid for from the general fund.

 560,436 757,101 718,402 916,243 829,279 689,374 839,206
04.050 Principal-HB 264 Loans

Repaying loans for energy-saving building work (House Bill 264).

 189,431 195,209 201,162 207,294 213,621 220,136 226,850
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 41,225 35,335 29,385 23,310 16,891 10,276 3,459
04.300 Other Objects

Other costs, such as the county's fees for collecting its taxes, audits, elections, insurance and memberships.

 858,053 939,889 1,269,661 1,306,231 1,334,944 1,364,181 1,393,959
04.500 Total Expenditures

Everything the district spends in the year, lines 3.010 to 4.300, added together.

 52,959,741 58,358,232 60,362,463 62,808,891 66,033,272 69,115,972 72,223,586
05.010 Operational Transfers-Out

Money moved out of the general fund to the district's other funds, such as food service or athletics.

 3,810,377 1,871,320 696,961 871,699 871,700 674,193 674,183
05.020 Advances-Out

Money the general fund lends to the district's other funds for a while.

 3,575,283 1,543,352 1,447,897 550,000 550,000 550,000 550,000
05.030 All Other Financing Uses

Other one-off money going out.

 0 0 15,583 15,583 0 0 0
05.040 Total Other Financing Uses

All of the other money going out, lines 5.010 to 5.030, added together.

 7,385,660 3,414,672 2,160,441 1,437,282 1,421,700 1,224,193 1,224,183
05.050 Total Expenditures and Other Financing Uses

Everything going out for the year: spending plus other money going out.

 60,345,401 61,772,904 62,522,904 64,246,174 67,454,972 70,340,165 73,447,769
06.010 Excess Of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses

The year's result: money in minus money out. A number in brackets means the district spent more than it took in.

 1,016,470 4,105,591 2,188,984 (226,160) (4,466,740) (7,113,058) (9,928,522)
07.010 Beginning Cash Balance July 1 - Excluding Proposed Renewal/Replacement and New Levies

Cash in the general fund on July 1, the start of the school year — last year's ending cash.

 27,319,770 28,336,242 32,441,834 34,630,817 34,404,657 29,937,917 22,824,859
07.020 Ending Cash Balance June 30 - Excluding Proposed Renewal/Replacement and New Levies

Cash on June 30, the end of the year: the starting cash plus the year's result, before any renewal or new levy.

 28,336,242 32,441,834 34,630,817 34,404,657 29,937,917 22,824,859 12,896,337
08.010 Estimated Encumbrances June 30

Money already committed: purchase orders and contracts signed but not yet paid.

 1,522,667 1,784,309 1,061,390 1,286,390 1,061,390 1,061,390 1,061,390
09.045 Fiscal Stabilization

Money set aside to steady the budget over future years.

 0 0 0 1 2 3 4
10.010 Fund Balance June 30 For Certification of Appropriations

What is free to spend: the ending cash less money already committed and money set aside — often called the unencumbered balance.

 26,813,575 30,657,525 33,569,427 33,118,267 28,876,527 21,763,469 11,834,947
11.010 Income Tax - Renewal

An existing income tax the district expects voters to renew. Not yet voted on.

 0 0 0 0 0 0 0
11.020 Property Tax - Renewal or Replacement

Existing property tax levies the district expects voters to renew or replace. Not yet voted on.

 0 0 0 0 0 0 0
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 0 0 0 0
12.010 Fund Balance June 30 For Certificates of Contracts Salary Schedules, and Other Obligations

The balance if every renewal passes and nothing new does.

 26,813,575 30,657,525 33,569,427 33,118,267 28,876,527 21,763,469 11,834,947
13.010 Income Tax - New

A new income tax the district has written into its forecast. Not yet voted on.

 0 0 0 0 0 0 0
13.020 Property Tax - New

A new property tax levy the district has written into its forecast. Not yet voted on.

 0 0 0 0 0 0 0
13.030 Cumulative Balance of New Levies

The new levies above, added up year after year.

 0 0 0 0 0 0 0
15.010 Unreserved Fund Balance June 30

The state's bottom line: the balance with renewals and new levies counted as if voters approve them.

 26,813,575 30,657,525 33,569,427 33,118,267 28,876,527 21,763,469 11,834,947
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 22 24 26 40 45 46 47
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 665 663 662 648 595 595 597

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Dollars, except the two enrolment lines (20.010 and 20.015), which are pupils. A line that is zero in every year is left out, as the state’s report leaves it out — except the renewal and new-levy lines (11 and 13), which are always shown, because a zero there is the answer.

Adams County’s schools: what their levies cost a home, test scores and spending →

Another county or district

From the Ohio Department of Education and Workforce’s bulk forecast files — the filings its Forecast Submissions report shows one district at a time, to the dollar. A county’s figures are the traditional districts the state files under it, added together; Ohio’s are all of them. Each district writes its own forecast, and nothing here is estimated. The 49 career centers file their own forecasts and are listed under their home county, but are in no total: each serves several counties.