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School budgets

Columbus City Schools District forecasts running short in FY2029

Columbus City Schools District – 043802 (Franklin) · Fiscal Year 2026 Required Update to Forecast

Submission date: 02/06/2026

Columbus City Schools District’s own notes and assumptions for this forecast (PDF) →

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 its own forecast, Columbus City Schools District goes below zero in FY2029 if its current levies are renewed and no new one passes.

FY2027 fallfiled July–August 2026 FY2026 spring updatefiled February 2026
Cash, June 30, 2025
$372.2M

4.7 months of that year’s spending

Runs short
FY2029

on its own forecast, if its levies are renewed and no new one passes

New levy in the forecast
None

it counts no levy voters have not approved

Columbus City Schools District on the November 3, 2026 ballot

Columbus City Schools District has no tax issue on this ballot, on the Ohio Secretary of State’s list of local questions and issues as of September 18, 2026.

How its earlier votes went: since March 17, 2020, voters have decided 1 Columbus City Schools District tax issue — 1 passed and 0 failed. Of the issues asking for new money, 1 of 1 passed.

Every tax issue on the ballot in Franklin County →

Columbus City Schools District: 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. 372,240,465 271,340,465 26,640,465
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 41,106,151 − 42,100,000 − 42,100,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 331,134,314 229,240,465 (15,459,535)
12.010 With renewalsThe balance if every renewal passes and nothing new does. 331,134,314 229,240,465 (15,459,535)
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 331,134,314 229,240,465 (15,459,535)

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.

Columbus City Schools District’s forecast, line by line

Each line as Columbus City Schools District filed it with the state, in the state’s own format. 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.

 565,238,853 615,734,228 646,084,887 653,400,000 675,400,000 696,600,000 711,700,000
01.035 Unrestricted Grants-in-Aid

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

 126,073,892 132,507,127 122,112,368 105,700,000 104,600,000 103,100,000 103,100,000
01.040 Restricted Grants-in-Aid

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

 51,933,126 55,757,023 52,369,875 48,100,000 45,400,000 45,000,000 45,000,000
01.045 Restrict Federal Grants-in-Aid

Federal money in the general fund that must be spent on set purposes.

 980,413 495,019 738,374 200,000 0 0 0
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.

 33,869,536 34,457,905 35,496,553 36,300,000 37,800,000 39,000,000 39,900,000
01.060 All Other Operating Revenue

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

 68,110,887 58,341,414 62,035,170 46,400,000 44,900,000 27,300,000 24,300,000
01.070 Total Revenue

All of the revenue above, added together.

 846,206,708 897,292,716 918,837,226 890,100,000 908,100,000 911,000,000 924,000,000
02.040 Operating Transfers-In

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

 2,914,100 2,912,100 0 0 0 0 0
02.050 Advances-In

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

 87,409,076 98,757,556 29,925,636 8,900,000 13,000,000 13,000,000 13,000,000
02.060 All Other Financing Sources

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

 (60,306) 1,307,411 241,322 100,000 100,000 100,000 100,000
02.070 Total Other Financing Sources

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

 90,262,870 102,977,066 30,166,958 9,000,000 13,100,000 13,100,000 13,100,000
02.080 Total Revenue and Other Financing Sources

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

 936,469,577 1,000,269,782 949,004,184 899,100,000 921,200,000 924,100,000 937,100,000
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 468,036,897 488,524,875 559,084,660 577,200,000 572,300,000 590,400,000 609,100,000
03.020 Employees' Retirement and Insurance Benefits

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

 192,168,391 196,521,597 225,891,049 230,300,000 234,600,000 247,800,000 261,800,000
03.030 Purchased Services

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

 68,740,026 73,580,706 95,313,533 97,200,000 93,400,000 94,300,000 95,200,000
03.040 Supplies and Materials

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

 33,649,062 27,447,573 33,371,790 40,400,000 34,400,000 34,800,000 35,100,000
03.050 Capital Outlay

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

 10,893,625 16,563,626 17,992,337 13,000,000 4,300,000 4,400,000 4,400,000
04.020 Principal-Notes

Repaying short-term notes.

 2,745,000 2,855,000 0 0 0 0 0
04.055 Principal - Other

Repaying other borrowing from the general fund.

 657,665 657,665 657,665 0 0 0 0
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 717,594 331,347 822,741 300,000 0 0 0
04.300 Other Objects

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

 9,926,964 10,127,585 11,834,336 12,800,000 13,300,000 13,500,000 13,600,000
04.500 Total Expenditures

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

 787,535,224 816,609,973 944,968,110 971,200,000 952,300,000 985,200,000 1,019,200,000
05.010 Operational Transfers-Out

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

 40,924,160 3,998,935 17,556,841 15,800,000 15,800,000 7,800,000 7,800,000
05.020 Advances-Out

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

 99,063,689 29,817,312 8,902,106 13,000,000 13,000,000 13,000,000 13,000,000
05.040 Total Other Financing Uses

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

 139,987,849 33,816,247 26,458,946 28,800,000 28,800,000 20,800,000 20,800,000
05.050 Total Expenditures and Other Financing Uses

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

 927,523,072 850,426,220 971,427,056 1,000,000,000 981,100,000 1,006,000,000 1,040,000,000
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.

 8,946,505 149,843,562 (22,422,872) (100,900,000) (59,900,000) (81,900,000) (102,900,000)
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.

 235,873,271 244,819,776 394,663,338 372,240,465 271,340,465 211,440,465 129,540,465
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.

 244,819,776 394,663,338 372,240,465 271,340,465 211,440,465 129,540,465 26,640,465
08.010 Estimated Encumbrances June 30

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

 36,178,292 49,107,039 41,106,151 42,100,000 42,100,000 42,100,000 42,100,000
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.

 208,641,484 345,556,299 331,134,314 229,240,465 169,340,465 87,440,465 (15,459,535)
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.

 208,641,484 345,556,299 331,134,314 229,240,465 169,340,465 87,440,465 (15,459,535)
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.

 208,641,484 345,556,299 331,134,314 229,240,465 169,340,465 87,440,465 (15,459,535)

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.

Columbus City Schools District’s levies, spending and test scores →

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.