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School budgets

South Central Local forecasts no shortfall through FY2030

South Central Local – 047738 (Huron) · Fiscal Year 2027 First Required Forecast (Fall)

Submission date: 08/12/2026

South Central Local’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, South Central Local 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
$5.8M

6.0 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

South Central Local Schools on the November 3, 2026 ballot

  1. Property tax, 1 mill

    Renewal School buildings

    General permanent improvements · 5 years · from 2027

    Continues a levy already on the bill. If it passes, the levy keeps going as it is today; if it fails, it ends when its current term runs out. When homes are revalued, the state cuts its rate so it collects the same total — so a home whose value rose more than most pays a little more of it.

    Building money: kept outside the general fund, so a budget forecast never shows it.

How its earlier votes went: since March 17, 2020, voters have decided 3 South Central Local Schools tax issues — 1 passed and 2 failed. Renewals passed 1 of 1; of the issues asking for new money, 0 of 2 passed.

Every tax issue on the ballot in Huron County →

South Central Local: 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. 5,839,392 6,473,969 5,828,605
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 4,816 − 35,000 − 35,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 5,834,576 6,438,969 5,793,605
12.010 With renewalsThe balance if every renewal passes and nothing new does. 5,834,576 6,438,969 5,793,605
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 5,834,576 6,438,969 5,793,605

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.

South Central Local’s forecast, line by line

Each line as South Central Local 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.

 1,782,474 2,149,434 2,463,833 1,731,649 1,903,131 1,972,019 1,968,807
01.020 Tangible Personal Property Tax

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

 138,162 217,168 195,885 198,609 202,059 205,509 208,959
01.030 Income Tax

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

 1,523,206 1,523,304 1,673,561 1,740,503 1,810,124 1,882,529 1,957,830
01.035 Unrestricted Grants-in-Aid

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

 6,988,348 7,267,037 7,326,936 7,634,433 7,636,159 7,637,920 7,639,716
01.040 Restricted Grants-in-Aid

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

 615,828 660,661 557,960 537,504 537,504 537,504 537,504
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.

 261,304 308,445 355,601 897,632 716,625 715,693 740,963
01.060 All Other Operating Revenue

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

 705,642 654,895 530,252 537,615 545,103 552,718 560,463
01.070 Total Revenue

All of the revenue above, added together.

 12,014,964 12,780,944 13,104,028 13,277,945 13,350,705 13,503,892 13,614,242
02.040 Operating Transfers-In

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

 45,000 70,500 26,430 5,000 5,000 5,000 5,000
02.050 Advances-In

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

 0 26,300 21,244 1,000 1,000 1,000 1,000
02.060 All Other Financing Sources

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

 1,419 0 0 0 0 0 0
02.070 Total Other Financing Sources

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

 46,419 96,800 47,674 6,000 6,000 6,000 6,000
02.080 Total Revenue and Other Financing Sources

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

 12,061,383 12,877,744 13,151,702 13,283,945 13,356,705 13,509,892 13,620,242
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 5,968,803 6,401,612 6,386,802 6,707,354 6,957,020 7,195,160 7,438,539
03.020 Employees' Retirement and Insurance Benefits

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

 2,706,852 2,880,565 2,975,320 3,253,003 3,465,222 3,688,930 3,927,919
03.030 Purchased Services

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

 1,190,392 1,512,793 1,470,061 1,502,868 1,550,048 1,599,479 1,651,271
03.040 Supplies and Materials

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

 435,469 505,414 488,942 503,610 518,719 534,281 550,310
03.050 Capital Outlay

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

 15,449 1,261,142 304,760 500,000 500,000 500,000 500,000
04.300 Other Objects

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

 105,507 111,436 126,271 127,533 128,809 130,097 131,398
04.500 Total Expenditures

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

 10,422,472 12,672,962 11,752,156 12,594,368 13,119,818 13,647,947 14,199,437
05.010 Operational Transfers-Out

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

 45,000 507,984 4,563,276 45,000 45,000 45,000 45,000
05.020 Advances-Out

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

 17,197 21,244 9,104 10,000 10,000 10,000 10,000
05.040 Total Other Financing Uses

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

 62,197 529,228 4,572,380 55,000 55,000 55,000 55,000
05.050 Total Expenditures and Other Financing Uses

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

 10,484,669 13,202,190 16,324,536 12,649,368 13,174,818 13,702,947 14,254,437
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.

 1,576,714 (324,446) (3,172,834) 634,577 181,887 (193,056) (634,196)
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.

 7,759,958 9,336,672 9,012,226 5,839,392 6,473,969 6,655,856 6,462,801
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.

 9,336,672 9,012,226 5,839,392 6,473,969 6,655,856 6,462,801 5,828,605
08.010 Estimated Encumbrances June 30

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

 21,187 13,701 4,816 35,000 35,000 35,000 35,000
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.

 9,315,485 8,998,525 5,834,576 6,438,969 6,620,856 6,427,801 5,793,605
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.

 9,315,485 8,998,525 5,834,576 6,438,969 6,620,856 6,427,801 5,793,605
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.

 9,315,485 8,998,525 5,834,576 6,438,969 6,620,856 6,427,801 5,793,605

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.

South Central Local’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.