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School budgets

None of the 5 school districts based in Brown County forecasts 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, 0 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.

Or find your school district ↓
FY2027 fallfiled July–August 2026 FY2026 spring updatefiled February 2026

Brown County · the 5 school districts based here, added together

Cash, June 30, 2025
$42.3M

5.8 months of that year’s spending for them together; the typical one held 5.4 months

Runs short
0 of 5

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 Brown County

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

Districts based in Brown County

District Cash, June 30 FY2025 Months of spending FY2029 before new levies 12.010 Below zero from New levy
Eastern Local School District $6.8M 5.4 $6.9M — —
Fayetteville-Perry Local $3.1M 3.7 $485.9K — —
Georgetown Exempted Village $6.0M 5.7 $7.9M — —
Ripley-Union-Lewis-Huntington Local $4.5M 4.6 $2.5M — —
Western Brown Local $21.9M 6.9 $13.1M — —
Southern Hillscareer center, in no total $11.9M 17.5 $12.5M — —

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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.

Brown 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. 42,250,192 46,046,260 31,813,247
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 1,006,644 − 963,650 − 972,390
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 41,243,548 45,082,610 30,840,857
12.010 With renewalsThe balance if every renewal passes and nothing new does. 41,243,548 45,082,610 30,840,857
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 41,243,548 45,082,610 30,840,857

Swipe sideways for more columns.

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.

Brown County’s forecast: its 5 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.

 17,580,077 17,262,041 21,985,293 23,820,634 19,788,400 23,547,216 22,854,004
01.020 Tangible Personal Property Tax

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

 1,494,509 1,679,539 1,085,712 2,443,637 2,167,404 2,200,676 2,234,884
01.035 Unrestricted Grants-in-Aid

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

 50,626,902 52,301,132 53,056,565 53,033,323 53,412,131 53,019,399 52,937,963
01.040 Restricted Grants-in-Aid

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

 3,668,107 4,237,597 4,939,336 4,756,562 4,615,370 4,672,354 4,665,730
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.

 2,386,269 2,376,318 2,359,398 3,141,310 3,763,872 3,824,151 3,379,172
01.060 All Other Operating Revenue

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

 5,472,720 6,390,180 6,411,266 6,698,054 6,439,383 6,336,864 6,293,479
01.070 Total Revenue

All of the revenue above, added together.

 81,228,583 84,246,808 89,837,570 93,893,520 90,186,560 93,600,660 92,365,232
02.040 Operating Transfers-In

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

 18,717 74,233 18,643 18,643 18,643 18,643 18,643
02.050 Advances-In

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

 394,283 2,118,197 821,429 144,503 425,000 425,000 425,000
02.060 All Other Financing Sources

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

 167,457 139,130 624,922 86,155 86,155 86,155 85,530
02.070 Total Other Financing Sources

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

 580,457 2,331,560 1,464,994 249,301 529,798 529,798 529,173
02.080 Total Revenue and Other Financing Sources

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

 81,809,040 86,578,368 91,302,563 94,142,821 90,716,358 94,130,458 92,894,405
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 39,743,279 40,593,702 43,465,094 44,669,211 46,725,027 48,698,527 50,681,649
03.020 Employees' Retirement and Insurance Benefits

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

 16,989,912 17,754,954 19,204,885 20,015,952 21,168,289 22,530,374 23,986,994
03.030 Purchased Services

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

 15,770,188 16,307,635 16,769,053 17,199,946 17,272,091 17,716,656 18,175,945
03.040 Supplies and Materials

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

 4,000,025 3,673,358 3,672,012 3,528,530 3,576,874 3,626,149 3,676,378
03.050 Capital Outlay

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

 1,419,479 2,648,837 1,517,511 935,664 762,917 765,238 855,585
04.020 Principal-Notes

Repaying short-term notes.

 43,026 0 0 0 0 0 0
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 3,474 0 0 0 0 0 0
04.300 Other Objects

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

 2,352,240 2,288,643 3,114,317 3,082,569 3,125,230 3,168,692 3,212,974
04.500 Total Expenditures

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

 80,321,623 83,267,129 87,742,872 89,431,872 92,630,428 96,505,636 100,589,526
05.010 Operational Transfers-Out

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

 617,282 556,736 4,101,305 489,881 489,881 241,881 241,881
05.020 Advances-Out

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

 2,155,871 1,504,651 149,003 425,000 425,000 425,000 425,000
05.040 Total Other Financing Uses

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

 2,773,153 2,061,387 4,250,308 914,881 914,881 666,881 666,881
05.050 Total Expenditures and Other Financing Uses

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

 83,094,776 85,328,516 91,993,180 90,346,753 93,545,309 97,172,517 101,256,407
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.

 (1,285,735) 1,249,852 (690,616) 3,796,068 (2,828,952) (3,042,059) (8,362,002)
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.

 41,567,740 40,282,004 42,940,809 42,250,192 46,046,260 43,217,308 40,175,249
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.

 40,282,004 42,940,809 42,250,192 46,046,260 43,217,308 40,175,249 31,813,247
08.010 Estimated Encumbrances June 30

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

 2,257,125 1,118,117 1,006,644 963,650 950,694 968,570 972,390
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.

 38,024,879 41,822,692 41,243,548 45,082,610 42,266,614 39,206,679 30,840,857
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.

 38,024,879 41,822,692 41,243,548 45,082,610 42,266,614 39,206,679 30,840,857
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.

 38,024,879 41,822,692 41,243,548 45,082,610 42,266,614 39,206,679 30,840,857
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 85 77 68 69 65 87 68
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 863 853 850 849 850 823 846

Swipe sideways for more columns.

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.

Brown 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.