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School budgets

2 of the 8 school districts based in Fairfield County forecast 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, 2 go below zero by FY2029 if their current levies are renewed and no new one passes, and 1 have already written in a new levy voters have not approved.

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FY2027 fallfiled July–August 2026 FY2026 spring updatefiled February 2026

Fairfield County · the 8 school districts based here, added together

Cash, June 30, 2025
$117.0M

3.7 months of that year’s spending for them together; the typical one held 4.8 months

Runs short
2 of 8

districts by FY2029, if their levies are renewed and no new one passes

New levy in the forecast
1

district counts one voters have not approved

Forecasts that count a new levy in Fairfield County

1 school district have written money from a new levy into this forecast, on the state’s lines for a new income tax (13.010) or property tax (13.020). Voters have not approved it. The unreserved balance counts it as if they had; the balance before it does not.

District New levy New-levy money in FY2029 Cash, June 30 FY2025 Months of spending FY2029 without it 12.010 FY2029 with it 15.010
Pickerington Local Income, from FY2027 $35.4M $22.9M 1.7 −$14.3M $46.4M

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Most cash first until a heading is sorted, measured in months of FY2025’s spending (line 4.500), so a large district and a small one can be compared. A forecast only shows a levy its district chose to write in; a levy on a ballot can be missing from it, and one written in may never reach a ballot. What is on the November 3 ballot →

Districts based in Fairfield County

District Cash, June 30 FY2025 Months of spending FY2029 before new levies 12.010 Below zero from New levy
Amanda-Clearcreek Local $10.9M 5.4 $10.6M — —
Berne Union Local $5.8M 4.3 $4.9M — —
Bloom-Carroll Local $13.8M 6.0 $13.2M — —
Fairfield Union Local $7.6M 3.4 $11.8M — —
Lancaster City $45.0M 5.9 −$18.0M FY2029 —
Liberty Union-Thurston Local $4.8M 2.4 $287.3K — —
Pickerington Local $22.9M 1.7 −$14.3M FY2029 Income
Walnut Township Local $6.0M 6.8 $4.7M — —

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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.

Fairfield 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. 116,951,721 109,854,418 17,668,373
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 4,915,351 − 4,520,206 − 4,532,542
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 112,036,370 105,334,212 13,135,831
12.010 With renewalsThe balance if every renewal passes and nothing new does. 112,036,370 105,334,212 13,135,831
13.030 New leviesLevies the district has written into its forecast. Not yet voted on. + 0 + 0 + 60,732,150
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 112,036,370 105,334,212 73,867,981

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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.

Fairfield County’s forecast: its 8 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.

 91,476,624 98,308,863 100,558,086 113,443,638 111,946,817 117,487,752 123,669,198
01.020 Tangible Personal Property Tax

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

 20,847,935 21,647,367 25,446,542 24,809,957 25,051,914 25,586,868 26,272,222
01.030 Income Tax

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

 71,493,566 71,318,331 76,788,542 81,008,505 84,351,233 87,849,456 91,510,823
01.035 Unrestricted Grants-in-Aid

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

 121,254,568 135,690,202 137,992,326 147,150,153 147,463,806 141,048,824 136,163,801
01.040 Restricted Grants-in-Aid

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

 9,657,173 11,741,576 24,571,797 21,292,405 20,146,589 19,147,514 18,201,077
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.

 11,667,904 12,503,612 12,908,527 14,694,000 16,467,786 16,661,520 17,716,547
01.060 All Other Operating Revenue

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

 12,975,185 16,022,215 18,194,186 16,294,221 15,492,524 15,353,072 15,154,426
01.070 Total Revenue

All of the revenue above, added together.

 339,372,956 367,232,166 396,460,007 418,692,877 420,920,667 423,135,005 428,688,093
02.040 Operating Transfers-In

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

 217,811 17,111 17,410 2,018,000 5,018,000 18,000 18,000
02.050 Advances-In

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

 0 2,900,909 5,792 0 0 0 0
02.060 All Other Financing Sources

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

 407,895 208,552 110,824 106,131 106,131 106,131 106,131
02.070 Total Other Financing Sources

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

 625,706 3,126,572 134,026 2,124,131 5,124,131 124,131 124,131
02.080 Total Revenue and Other Financing Sources

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

 339,998,663 370,358,739 396,594,034 420,817,010 426,044,797 423,259,137 428,812,225
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 180,913,747 191,383,809 210,449,386 224,000,252 234,483,656 244,551,896 253,147,922
03.020 Employees' Retirement and Insurance Benefits

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

 72,386,002 77,221,463 85,650,342 93,680,088 102,285,286 111,086,882 120,682,570
03.030 Purchased Services

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

 41,530,493 50,453,863 54,140,182 59,015,935 60,124,598 62,674,489 65,239,190
03.040 Supplies and Materials

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

 12,151,942 14,325,335 14,766,980 18,942,891 16,981,949 16,950,072 17,429,115
03.050 Capital Outlay

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

 4,526,224 3,946,203 10,625,930 7,409,277 4,434,879 3,651,796 3,582,900
04.010 All Principal (Historical)

Borrowed money repaid in past years.

 1,136,615 364,569 385,565 261,594 272,658 283,758 299,895
04.055 Principal - Other

Repaying other borrowing from the general fund.

 298,600 303,600 718,700 643,900 664,100 684,400 704,700
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 72,320 944,764 1,685,125 1,648,074 1,612,525 1,575,577 1,530,865
04.300 Other Objects

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

 4,710,355 4,981,677 5,307,012 5,610,240 5,741,196 5,868,292 5,999,620
04.500 Total Expenditures

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

 317,726,297 343,925,286 383,729,222 411,212,253 426,600,849 447,327,164 468,616,775
05.010 Operational Transfers-Out

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

 19,301,126 18,668,815 30,784,226 16,601,998 9,740,790 8,992,474 8,723,971
05.020 Advances-Out

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

 2,900,909 5,792 0 0 0 0 0
05.030 All Other Financing Uses

Other one-off money going out.

 100,061 122,893 110,947 100,061 100,061 100,061 100,061
05.040 Total Other Financing Uses

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

 22,302,096 18,797,500 30,895,173 16,702,059 9,840,851 9,092,535 8,824,032
05.050 Total Expenditures and Other Financing Uses

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

 340,028,393 362,722,785 414,624,395 427,914,311 436,441,699 456,419,698 477,440,807
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.

 (29,730) 7,635,955 (18,030,364) (7,097,302) (10,396,899) (33,160,563) (48,628,581)
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.

 127,375,859 127,346,128 134,982,084 116,951,721 109,854,418 99,457,519 66,296,956
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.

 127,346,128 134,982,084 116,951,721 109,854,418 99,457,519 66,296,956 17,668,373
08.010 Estimated Encumbrances June 30

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

 5,401,753 5,596,342 4,915,351 4,520,206 4,524,310 4,528,206 4,532,542
09.045 Fiscal Stabilization

Money set aside to steady the budget over future years.

 0 0 0 8 16 24 32
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.

 121,944,374 129,385,742 112,036,370 105,334,212 94,933,209 61,768,750 13,135,831
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.

 121,944,374 129,385,742 112,036,370 105,334,212 94,933,209 61,768,750 13,135,831
13.010 Income Tax - New

A new income tax the district has written into its forecast. Not yet voted on.

 0 0 0 0 1,962,320 23,414,805 35,355,025
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 1,962,320 25,377,125 60,732,150
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.

 121,944,374 129,385,742 112,036,370 105,334,212 96,895,529 87,145,875 73,867,981
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 1,609 1,568 1,681 1,404 1,847 1,885 1,832
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 23,371 23,469 23,350 23,627 23,199 23,428 23,810

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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.

Fairfield 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.