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School budgets

Portsmouth City forecasts no shortfall through FY2029

Portsmouth City – 044669 (Scioto) · Fiscal Year 2026 Required Update to Forecast

Submission date: 02/24/2026

Portsmouth 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, Portsmouth City stays above zero through 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
$2.1M

1.1 months of that year’s spending

Runs short
Not by 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

Portsmouth City Schools on the November 3, 2026 ballot

Portsmouth 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.

The City of Portsmouth has its own tax issue on this ballot (property tax, 1.5 mills): see it on Scioto County’s ballot.

Every tax issue on the ballot in Scioto County →

Portsmouth 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 ActualFY2025 BudgetFY2026 ForecastFY2029
07.020 Cash balance at June 30Everything in the general fund's account at the end of the year. 2,132,285 2,560,297 1,042,007
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 2,132,285 2,560,297 1,042,007
12.010 With renewalsThe balance if every renewal passes and nothing new does. 2,132,285 2,560,297 1,042,007
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 2,132,285 2,560,297 1,042,007

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.

Portsmouth City’s forecast, line by line

Each line as Portsmouth 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 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.

 4,734,490 4,796,309 5,068,876 4,732,962 5,049,255 5,065,515 5,298,198
01.020 Tangible Personal Property Tax

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

 1,007,749 1,087,902 1,144,735 1,239,387 1,223,589 1,247,094 1,313,697
01.035 Unrestricted Grants-in-Aid

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

 12,367,533 12,532,606 12,763,641 12,900,049 13,013,445 13,010,874 13,021,040
01.040 Restricted Grants-in-Aid

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

 2,270,572 2,133,037 2,202,550 2,170,253 1,915,803 1,919,727 1,909,742
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.

 622,698 619,127 627,263 650,573 669,403 669,472 691,292
01.060 All Other Operating Revenue

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

 447,198 778,565 580,890 724,495 728,817 733,227 737,727
01.070 Total Revenue

All of the revenue above, added together.

 21,450,240 21,947,546 22,387,954 22,417,719 22,600,312 22,645,909 22,971,696
02.040 Operating Transfers-In

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

 0 399,583 257,673 261,769 216,769 216,769 216,769
02.050 Advances-In

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

 0 0 3,102,554 2,060,260 2,060,260 2,060,260 2,060,260
02.060 All Other Financing Sources

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

 32,998 39,716 8,247 46,552 46,552 46,552 46,552
02.070 Total Other Financing Sources

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

 32,998 439,298 3,368,474 2,368,581 2,323,581 2,323,581 2,323,581
02.080 Total Revenue and Other Financing Sources

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

 21,483,239 22,386,844 25,756,428 24,786,301 24,923,893 24,969,490 25,295,278
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 11,780,143 7,451,816 11,698,459 10,350,447 10,476,837 10,909,180 11,275,854
03.020 Employees' Retirement and Insurance Benefits

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

 5,821,068 6,515,586 6,751,023 4,592,277 4,735,415 4,890,885 5,099,672
03.030 Purchased Services

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

 3,176,292 3,793,134 3,656,955 5,891,796 6,189,536 6,363,414 6,542,701
03.040 Supplies and Materials

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

 516,554 525,612 392,298 530,745 545,905 561,601 577,856
03.050 Capital Outlay

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

 26,266 444,176 10,449 0 0 0 0
04.055 Principal - Other

Repaying other borrowing from the general fund.

 0 0 9,913 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.

 392,217 395,991 176,309 190,950 192,860 194,788 196,736
04.500 Total Expenditures

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

 21,712,539 19,126,315 22,695,405 21,556,215 22,140,553 22,919,870 23,692,819
05.010 Operational Transfers-Out

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

 298,982 1,096,417 676,651 941,784 894,695 849,960 807,462
05.020 Advances-Out

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

 0 1,375,644 2,040,642 1,860,290 1,860,290 1,860,290 1,681,013
05.040 Total Other Financing Uses

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

 298,982 2,472,061 2,717,292 2,802,074 2,754,985 2,710,250 2,488,475
05.050 Total Expenditures and Other Financing Uses

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

 22,011,521 21,598,376 25,412,697 24,358,289 24,895,538 25,630,119 26,181,294
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.

 (528,282) 788,468 343,731 428,012 28,355 (660,629) (886,016)
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.

 1,528,368 1,000,086 1,788,554 2,132,285 2,560,297 2,588,652 1,928,023
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.

 1,000,086 1,788,554 2,132,285 2,560,297 2,588,652 1,928,023 1,042,007
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.

 1,000,086 1,788,554 2,132,285 2,560,297 2,588,652 1,928,023 1,042,007
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.

 1,000,086 1,788,554 2,132,285 2,560,297 2,588,652 1,928,023 1,042,007
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.

 1,000,086 1,788,554 2,132,285 2,560,297 2,588,652 1,928,023 1,042,007
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 243 233 229 119 120 113 128
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 1,289 1,261 1,273 1,383 1,311 1,319 1,304

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.

Portsmouth 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.