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School budgets

3 of the 8 school districts based in Fairfield County forecast running short by FY2030

Fiscal Year 2027 First Required Forecast (Fall)

Filed July–August 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, 3 go below zero by FY2030 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, 2026
$121.2M

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

Runs short
3 of 8

districts by FY2030, 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 FY2030 Cash, June 30 FY2026 Months of spending FY2030 without it 12.010 FY2030 with it 15.010
Pickerington Local Income, from FY2027 $25.0M $22.9M 1.6 −$21.9M $43.3M

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Most cash first until a heading is sorted, measured in months of FY2026’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 FY2026 Months of spending FY2030 before new levies 12.010 Below zero from New levy
Amanda-Clearcreek Local $12.1M 5.9 $8.8M — —
Berne Union Local $5.6M 3.7 $6.2M — —
Bloom-Carroll Local $14.7M 5.6 $10.2M — —
Fairfield Union Local $11.0M 4.7 $6.3M — —
Lancaster City $40.5M 5.0 −$44.0M FY2029 —
Liberty Union-Thurston Local $6.7M 3.7 −$494.6K FY2030 —
Pickerington Local $22.9M 1.6 −$21.9M FY2030 Income
Walnut Township Local $7.8M 8.5 $5.2M — —

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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 ActualFY2026 BudgetFY2027 ForecastFY2030
07.020 Cash balance at June 30Everything in the general fund's account at the end of the year. 121,178,298 114,386,316 (24,743,890)
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 6,719,429 − 5,374,310 − 5,018,963
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 114,458,869 109,012,006 (29,762,853)
12.010 With renewalsThe balance if every renewal passes and nothing new does. 114,458,869 109,012,006 (29,762,853)
13.030 New leviesLevies the district has written into its forecast. Not yet voted on. + 0 + 1,300,879 + 65,220,357
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 114,458,869 110,312,885 35,457,504

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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 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.

 98,308,863 100,558,086 112,575,312 112,881,824 118,290,151 125,090,493 130,587,089
01.020 Tangible Personal Property Tax

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

 21,647,367 25,446,542 24,455,736 25,462,223 25,623,188 25,984,865 26,357,403
01.030 Income Tax

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

 71,318,331 76,788,542 82,068,041 85,163,027 89,119,454 93,290,074 97,793,931
01.035 Unrestricted Grants-in-Aid

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

 135,690,202 137,992,326 146,734,318 145,996,062 136,506,919 129,142,243 126,640,905
01.040 Restricted Grants-in-Aid

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

 11,741,576 24,571,797 21,262,493 20,304,606 19,415,067 18,570,996 18,115,686
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.

 12,503,612 12,908,527 14,538,521 16,281,509 16,541,546 17,770,819 19,097,398
01.060 All Other Operating Revenue

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

 16,022,215 18,194,186 17,703,349 16,226,597 16,040,447 16,060,121 16,402,802
01.070 Total Revenue

All of the revenue above, added together.

 367,232,167 396,460,007 419,337,772 422,315,848 421,536,772 425,909,611 434,995,214
02.040 Operating Transfers-In

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

 17,111 17,410 4,516,543 2,518,000 18,000 18,000 18,000
02.050 Advances-In

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

 2,900,909 5,792 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.

 208,552 110,824 324,916 152,268 165,602 183,639 168,837
02.070 Total Other Financing Sources

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

 3,126,572 134,026 4,841,458 2,670,268 183,602 201,639 186,837
02.080 Total Revenue and Other Financing Sources

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

 370,358,740 396,594,034 424,179,229 424,986,116 421,720,374 426,111,251 435,182,051
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 191,383,809 210,449,386 221,607,515 233,160,141 242,848,345 253,164,090 264,074,151
03.020 Employees' Retirement and Insurance Benefits

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

 77,221,463 85,650,342 93,011,756 100,199,844 109,345,146 119,073,770 129,767,979
03.030 Purchased Services

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

 50,453,863 54,140,182 59,863,737 60,100,893 62,459,615 64,986,311 67,695,188
03.040 Supplies and Materials

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

 14,325,335 14,766,980 17,227,337 15,312,353 15,365,045 15,815,922 16,079,296
03.050 Capital Outlay

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

 3,946,203 10,625,930 5,577,175 4,333,283 3,421,157 3,604,541 3,504,911
04.010 All Principal (Historical)

Borrowed money repaid in past years.

 364,569 385,565 591,594 376,608 394,642 413,660 432,680
04.055 Principal - Other

Repaying other borrowing from the general fund.

 303,600 718,700 313,900 664,100 684,400 709,800 735,300
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 944,764 1,685,125 1,664,468 1,643,248 1,602,687 1,560,300 1,515,830
04.300 Other Objects

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

 4,981,677 5,307,012 5,497,219 5,562,871 5,655,426 5,859,354 5,896,676
04.500 Total Expenditures

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

 343,925,283 383,729,222 405,354,701 421,353,341 441,776,463 465,187,748 489,702,011
05.010 Operational Transfers-Out

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

 18,668,815 30,784,226 14,415,743 10,324,695 8,591,574 8,348,343 8,237,557
05.020 Advances-Out

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

 5,792 0 75,031 0 0 0 0
05.030 All Other Financing Uses

Other one-off money going out.

 122,893 110,947 107,101 100,061 100,061 100,061 100,061
05.040 Total Other Financing Uses

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

 18,797,500 30,895,173 14,597,875 10,424,756 8,691,635 8,448,404 8,337,618
05.050 Total Expenditures and Other Financing Uses

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

 362,722,783 414,624,395 419,952,576 431,778,097 450,468,098 473,636,152 498,039,629
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.

 7,635,957 (18,030,361) 4,226,653 (6,791,981) (28,747,724) (47,524,901) (62,857,578)
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.

 127,346,050 134,982,006 116,951,643 121,178,298 114,386,316 85,638,593 38,113,688
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.

 134,982,006 116,951,643 121,178,298 114,386,316 85,638,593 38,113,688 (24,743,890)
08.010 Estimated Encumbrances June 30

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

 7,349,100 4,499,185 6,719,429 5,374,310 4,978,206 4,982,542 5,018,963
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.

 127,632,906 112,452,458 114,458,869 109,012,006 80,660,387 33,131,146 (29,762,853)
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.

 127,632,906 112,452,458 114,458,869 109,012,006 80,660,387 33,131,146 (29,762,853)
13.010 Income Tax - New

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

 0 0 0 1,300,879 15,522,357 23,437,877 24,959,244
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 1,300,879 16,823,236 40,261,113 65,220,357
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.

 127,632,906 112,452,458 114,458,869 110,312,885 97,483,623 73,392,259 35,457,504
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 1,615 1,547 1,553 1,714 1,793 1,727 1,698
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 21,969 22,060 21,939 21,946 22,056 22,311 22,529

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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.