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School budgets

Piqua City forecasts no shortfall through FY2030

Piqua City – 044644 (Miami) · Fiscal Year 2027 First Required Forecast (Fall)

Submission date: 08/28/2026

Piqua City’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, Piqua City stays above zero through FY2030 if its current levies are renewed and no new one passes.

FY2027 fallfiled July–August 2026 FY2026 spring updatefiled February 2026
Cash, June 30, 2026
$20.5M

5.3 months of that year’s spending

Runs short
Not by FY2030

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

Piqua City Schools on the November 3, 2026 ballot

Piqua City Schools 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 Piqua City Schools tax issue — 1 passed and 0 failed. Of the other 1 (a replacement), 1 passed.

Every tax issue on the ballot in Miami County →

Piqua City: 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 ActualFY2026 BudgetFY2027 ForecastFY2030
07.020 Cash balance at June 30Everything in the general fund's account at the end of the year. 20,532,745 20,962,966 14,355,459
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 153,888 − 300,000 − 300,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 20,378,857 20,662,966 14,055,459
12.010 With renewalsThe balance if every renewal passes and nothing new does. 20,378,857 20,662,966 14,055,459
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 20,378,857 20,662,966 14,055,459

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.

Piqua City’s forecast, line by line

Each line as Piqua City 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 ActualFY2024 ActualFY2025 ActualFY2026 Current year budgetFY2027 Forecast year 1FY2028 Forecast year 2FY2029 Forecast year 3FY2030
01.010 General Property Tax (Real Estate)

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

 10,905,813 12,040,515 11,887,449 13,494,005 13,719,775 13,182,886 13,793,513
01.020 Tangible Personal Property Tax

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

 437,437 489,963 531,730 585,676 615,559 634,293 650,942
01.030 Income Tax

The school district income tax its residents pay on their earnings, where voters have approved one.

 8,284,893 8,601,479 9,009,109 9,464,373 9,748,305 10,040,754 10,341,977
01.035 Unrestricted Grants-in-Aid

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

 18,115,029 20,136,755 20,502,060 21,363,287 21,264,129 21,268,527 21,273,028
01.040 Restricted Grants-in-Aid

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

 1,397,345 1,833,908 3,249,884 2,947,680 3,661,831 3,661,831 3,661,831
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.

 1,303,676 1,530,347 1,495,692 1,656,042 1,863,442 1,723,723 1,824,171
01.060 All Other Operating Revenue

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

 1,502,573 2,354,597 3,364,084 2,811,944 2,611,944 2,411,944 2,211,944
01.070 Total Revenue

All of the revenue above, added together.

 41,946,766 46,987,564 50,040,008 52,323,007 53,484,985 52,923,958 53,757,406
02.040 Operating Transfers-In

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

 39,396 64,250 42,860 55,000 55,000 55,000 55,000
02.050 Advances-In

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

 500,000 0 0 0 0 0 0
02.060 All Other Financing Sources

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

 456,215 494,161 480,472 480,472 480,472 480,472 480,472
02.070 Total Other Financing Sources

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

 995,611 558,411 523,332 535,472 535,472 535,472 535,472
02.080 Total Revenue and Other Financing Sources

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

 42,942,377 47,545,975 50,563,340 52,858,479 54,020,457 53,459,430 54,292,878
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 19,984,950 21,245,316 24,739,244 26,098,677 27,512,488 28,939,501 30,374,041
03.020 Employees' Retirement and Insurance Benefits

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

 8,052,869 8,511,499 9,612,394 10,309,814 11,032,369 11,806,291 12,634,363
03.030 Purchased Services

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

 8,415,008 9,967,767 10,585,643 11,164,959 11,755,862 12,379,450 12,952,483
03.040 Supplies and Materials

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

 1,609,392 1,764,414 1,009,482 1,059,482 1,109,482 1,184,482 1,959,482
03.050 Capital Outlay

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

 295,670 109,437 77,868 127,868 145,868 195,868 245,868
04.300 Other Objects

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

 387,693 465,869 392,458 417,458 442,458 467,458 492,458
04.500 Total Expenditures

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

 38,745,582 42,064,302 46,417,089 49,178,258 51,998,527 54,973,050 58,658,695
05.010 Operational Transfers-Out

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

 3,539,396 5,464,250 3,942,860 3,250,000 2,750,000 0 0
05.020 Advances-Out

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

 500,000 0 0 0 0 0 0
05.040 Total Other Financing Uses

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

 4,039,396 5,464,250 3,942,860 3,250,000 2,750,000 0 0
05.050 Total Expenditures and Other Financing Uses

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

 42,784,978 47,528,552 50,359,949 52,428,258 54,748,527 54,973,050 58,658,695
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.

 157,399 17,423 203,391 430,221 (728,070) (1,513,620) (4,365,817)
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.

 20,154,532 20,311,931 20,329,354 20,532,745 20,962,966 20,234,896 18,721,276
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.

 20,311,931 20,329,354 20,532,745 20,962,966 20,234,896 18,721,276 14,355,459
08.010 Estimated Encumbrances June 30

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

 138,543 344,172 153,888 300,000 300,000 300,000 300,000
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.

 20,173,388 19,985,182 20,378,857 20,662,966 19,934,896 18,421,276 14,055,459
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.

 20,173,388 19,985,182 20,378,857 20,662,966 19,934,896 18,421,276 14,055,459
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.

 20,173,388 19,985,182 20,378,857 20,662,966 19,934,896 18,421,276 14,055,459
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 260 260 260 260 260 260 260
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 2,940 2,940 2,940 2,940 2,940 2,940 2,940

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.

Piqua City’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.