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School budgets

6 of the 16 school districts based in Franklin 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, 6 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

Franklin County · the 16 school districts based here, added together

Cash, June 30, 2026
$1.2B

4.7 months of that year’s spending for them together; the typical one held 5.1 months

Runs short
6 of 16

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 Franklin 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
Canal Winchester Local Property, from FY2030 $40.3K $29.9M 6.0 $16.6M $16.6M

Swipe sideways for more columns.

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 Franklin County

District Cash, June 30 FY2026 Months of spending FY2030 before new levies 12.010 Below zero from New levy
Bexley City $22.5M 5.2 $22.0M — —
Canal Winchester Local $29.9M 6.0 $16.6M — Property
Columbus City Schools District $310.4M 3.9 −$78.3M FY2030 —
Dublin City $109.7M 4.3 −$22.0M FY2030 —
Gahanna-Jefferson City $28.8M 2.8 −$33.8M FY2029 —
Grandview Heights Schools $10.6M 4.9 −$4.1M FY2030 —
Groveport Madison Local $59.1M 6.9 $18.1M — —
Hamilton Local $26.2M 7.3 $31.4M — —
Hilliard City $115.0M 5.4 $77.3M — —
New Albany-Plain Local $39.3M 5.8 $6.4M — —
Reynoldsburg City $30.5M 3.5 $4.1M — —
South-Western City $127.3M 4.4 −$77.6M FY2029 —
Upper Arlington City $44.6M 4.3 $1.4M — —
Westerville City $114.9M 6.1 $89.4M — —
Whitehall City $16.5M 3.4 −$13.9M FY2030 —
Worthington City $98.4M 6.9 $39.5M — —
Eastland-Fairfield Career & Technical Schoolscareer center, in no total $12.2M 3.5 $12.5M — —

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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.

Franklin 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. 1,183,916,837 1,105,776,531 162,273,092
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 65,207,420 − 70,207,940 − 70,496,146
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 21,273,470 − 19,102,546 − 18,884,426
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 1,097,435,947 1,016,466,044 72,892,520
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 3,883,713
12.010 With renewalsThe balance if every renewal passes and nothing new does. 1,097,435,947 1,016,466,044 76,776,233
13.030 New leviesLevies the district has written into its forecast. Not yet voted on. + 0 + 0 + 40,274
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 1,097,435,947 1,016,466,044 76,816,507

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.

Franklin County’s forecast: its 16 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.

 1,690,114,039 1,781,931,724 1,832,611,957 1,818,708,555 1,856,238,320 1,882,522,333 1,904,672,452
01.020 Tangible Personal Property Tax

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

 74,359,592 80,419,196 85,480,223 138,625,503 140,304,848 142,559,992 144,343,729
01.030 Income Tax

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

 23,077,848 24,633,523 28,628,760 43,920,828 54,446,764 57,130,961 55,397,377
01.035 Unrestricted Grants-in-Aid

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

 604,362,147 593,453,509 605,634,305 628,955,016 614,718,024 611,757,865 613,449,014
01.040 Restricted Grants-in-Aid

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

 118,947,403 121,201,799 110,959,887 103,839,116 102,786,229 102,030,142 101,266,213
01.045 Restrict Federal Grants-in-Aid

Federal money in the general fund that must be spent on set purposes.

 495,019 738,374 247,350 0 0 0 0
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.

 134,734,290 138,349,178 142,232,665 148,409,191 151,103,050 153,229,372 156,224,417
01.060 All Other Operating Revenue

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

 216,757,347 236,666,952 231,314,733 224,030,538 217,475,820 211,448,329 189,419,494
01.070 Total Revenue

All of the revenue above, added together.

 2,862,847,685 2,977,394,253 3,037,109,880 3,106,488,745 3,137,073,055 3,160,678,995 3,164,772,696
02.040 Operating Transfers-In

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

 6,922,028 32,481,446 3,591,506 15,095,000 11,195,000 195,000 195,000
02.050 Advances-In

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

 110,455,017 35,537,529 13,667,280 11,541,870 11,790,000 11,715,000 11,715,000
02.060 All Other Financing Sources

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

 3,235,918 5,343,932 2,657,881 3,674,218 3,224,918 3,224,918 3,213,929
02.070 Total Other Financing Sources

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

 120,612,962 73,362,907 19,916,665 30,311,088 26,209,918 15,134,918 15,123,929
02.080 Total Revenue and Other Financing Sources

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

 2,983,460,645 3,050,757,161 3,057,026,545 3,136,799,835 3,163,282,975 3,175,813,914 3,179,896,626
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 1,592,333,732 1,755,558,058 1,789,989,308 1,865,730,080 1,942,017,547 2,015,645,185 2,090,817,732
03.020 Employees' Retirement and Insurance Benefits

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

 608,011,847 671,231,824 699,218,244 739,218,305 789,889,051 840,596,735 895,111,584
03.030 Purchased Services

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

 307,248,448 351,859,321 371,134,822 384,554,765 394,122,828 404,591,093 415,450,429
03.040 Supplies and Materials

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

 86,094,029 106,814,762 103,758,609 110,734,462 111,849,982 115,489,193 119,193,261
03.050 Capital Outlay

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

 33,784,634 42,558,230 21,250,953 16,645,178 17,924,966 18,391,993 18,698,342
04.020 Principal-Notes

Repaying short-term notes.

 2,855,000 0 0 0 0 0 0
04.055 Principal - Other

Repaying other borrowing from the general fund.

 1,527,665 1,547,665 905,000 930,000 950,000 970,000 995,000
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 815,622 1,287,216 413,637 146,138 124,987 103,387 81,281
04.300 Other Objects

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

 45,345,485 50,588,110 52,045,507 55,863,650 57,333,343 58,659,820 59,867,039
04.500 Total Expenditures

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

 2,678,016,460 2,981,445,183 3,038,716,082 3,173,822,578 3,314,212,703 3,454,447,405 3,600,214,668
05.010 Operational Transfers-Out

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

 67,618,395 396,918,809 57,561,170 27,686,540 18,982,699 18,228,444 16,242,956
05.020 Advances-Out

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

 34,989,940 13,306,998 11,555,510 11,790,000 11,715,000 11,715,000 11,715,000
05.030 All Other Financing Uses

Other one-off money going out.

 735,741 820,841 862,026 1,641,024 1,641,024 1,641,024 1,741,024
05.040 Total Other Financing Uses

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

 103,344,077 411,046,647 69,978,706 41,117,564 32,338,723 31,584,468 29,698,980
05.050 Total Expenditures and Other Financing Uses

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

 2,781,360,536 3,392,491,830 3,108,694,788 3,214,940,141 3,346,551,427 3,486,031,873 3,629,913,648
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.

 202,100,109 (341,734,669) (51,668,243) (78,140,305) (183,268,452) (310,217,960) (450,017,023)
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.

 1,350,057,548 1,577,319,751 1,235,585,081 1,183,916,837 1,105,776,531 922,508,077 612,290,116
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.

 1,577,319,751 1,235,585,081 1,183,916,837 1,105,776,531 922,508,077 612,290,116 162,273,092
08.010 Estimated Encumbrances June 30

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

 96,852,179 76,401,409 65,207,420 70,207,940 70,442,505 70,469,003 70,496,146
09.030 Budget Reserve

A rainy-day reserve.

 20,121,181 20,085,727 21,273,470 17,010,384 17,129,747 17,060,240 17,134,105
09.050 Debt Service

Money set aside to repay borrowing.

 0 0 0 2,092,162 1,997,666 1,841,300 1,750,321
09.080 Subtotal

All of the money set aside, lines 9.010 to 9.070, added together.

 20,121,181 20,085,727 21,273,470 19,102,546 19,127,413 18,901,540 18,884,426
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.

 1,460,346,391 1,139,097,945 1,097,435,947 1,016,466,044 832,938,159 522,919,573 72,892,520
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 3,883,713
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 0 0 0 3,883,713
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.

 1,460,346,391 1,139,097,945 1,097,435,947 1,016,466,044 832,938,159 522,919,573 76,776,233
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 40,274
13.030 Cumulative Balance of New Levies

The new levies above, added up year after year.

 0 0 0 0 0 0 40,274
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.

 1,460,346,391 1,139,097,945 1,097,435,947 1,016,466,044 832,938,159 522,919,573 76,816,507
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 8,002 8,010 7,900 8,292 8,219 8,152 8,248
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 108,342 109,276 108,934 109,402 109,987 110,605 111,225

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.

Franklin 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.