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School budgets

None of the 2 school districts based in Harrison County forecasts 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, 0 go below zero by FY2029 if their current levies are renewed and no new one passes, and 0 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

Harrison County · the 2 school districts based here, added together

Cash, June 30, 2025
$35.1M

12.5 months of that year’s spending for them together; the typical one held 10.5 months

Runs short
0 of 2

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

New levy in the forecast
0

districts count one voters have not approved

Forecasts that count a new levy in Harrison County

No forecast from a district based in Harrison County counts money from a new levy in this filing.

Districts based in Harrison County

District Cash, June 30 FY2025 Months of spending FY2029 before new levies 12.010 Below zero from New levy
Conotton Valley Union Local $4.6M 5.8 $4.4M — —
Harrison Hills City $30.4M 15.2 $11.2M — —

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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.

Harrison 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. 35,051,740 32,761,459 18,725,930
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 2,417,709 − 1,925,000 − 1,925,000
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 0 − 1,051,803 − 1,151,803
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 32,634,031 29,784,656 15,649,127
12.010 With renewalsThe balance if every renewal passes and nothing new does. 32,634,031 29,784,656 15,649,127
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 32,634,031 29,784,656 15,649,127

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.

Harrison County’s forecast: its 2 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.

 23,866,757 23,507,586 23,180,992 29,244,899 26,094,154 25,609,160 24,752,860
01.020 Tangible Personal Property Tax

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

 3,047,585 4,782,048 4,750,010 4,666,910 4,686,576 4,753,943 4,821,310
01.035 Unrestricted Grants-in-Aid

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

 11,359,096 11,390,411 11,480,906 11,757,474 11,929,531 11,942,304 11,943,633
01.040 Restricted Grants-in-Aid

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

 785,318 791,384 740,311 579,288 465,554 465,554 465,554
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.

 922,959 1,003,611 1,047,376 1,108,020 1,188,532 1,228,283 1,234,893
01.060 All Other Operating Revenue

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

 2,129,534 2,890,563 3,593,711 3,557,230 3,521,628 3,515,323 3,513,917
01.070 Total Revenue

All of the revenue above, added together.

 42,111,249 44,365,603 44,793,306 50,913,821 47,885,975 47,514,567 46,732,167
02.040 Operating Transfers-In

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

 332,860 2,285,624 316,371 313,144 300,000 300,000 300,000
02.050 Advances-In

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

 647,203 2,836,931 701,582 514,963 500,000 500,000 500,000
02.060 All Other Financing Sources

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

 209,504 829,006 656,638 465,253 456,000 456,000 456,000
02.070 Total Other Financing Sources

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

 1,189,567 5,951,561 1,674,591 1,293,360 1,256,000 1,256,000 1,256,000
02.080 Total Revenue and Other Financing Sources

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

 43,300,816 50,317,164 46,467,897 52,207,181 49,141,975 48,770,567 47,988,167
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 15,482,064 15,494,324 16,515,736 18,011,755 18,604,918 19,245,035 19,809,593
03.020 Employees' Retirement and Insurance Benefits

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

 7,889,019 8,967,549 9,242,474 10,471,972 11,782,102 12,761,599 13,155,980
03.030 Purchased Services

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

 3,886,211 5,015,217 4,491,455 4,743,984 4,699,748 5,002,065 5,324,501
03.040 Supplies and Materials

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

 1,487,543 1,207,227 1,284,835 1,927,755 2,014,000 2,104,344 2,198,985
03.050 Capital Outlay

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

 754,453 775,641 906,715 1,101,885 841,870 958,487 927,184
04.050 Principal-HB 264 Loans

Repaying loans for energy-saving building work (House Bill 264).

 40,000 45,000 45,000 50,000 0 0 0
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 8,688 (879) 3,937 1,358 0 0 0
04.300 Other Objects

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

 993,544 836,227 1,094,818 1,106,653 1,141,199 1,193,796 1,249,141
04.500 Total Expenditures

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

 30,541,522 32,340,306 33,584,970 37,415,362 39,083,836 41,265,326 42,665,385
05.010 Operational Transfers-Out

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

 1,830,081 3,840,608 48,725,166 16,082,101 18,833,879 5,375,830 9,711,981
05.020 Advances-Out

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

 1,729,665 1,621,114 514,963 1,000,000 1,000,000 1,000,000 1,000,000
05.040 Total Other Financing Uses

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

 3,559,746 5,461,722 49,240,129 17,082,101 19,833,879 6,375,830 10,711,981
05.050 Total Expenditures and Other Financing Uses

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

 34,101,268 37,802,028 82,825,099 54,497,463 58,917,715 47,641,156 53,377,366
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.

 9,199,548 12,515,136 (36,357,202) (2,290,281) (9,775,740) 1,129,411 (5,389,199)
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.

 49,694,258 58,893,806 71,408,942 35,051,740 32,761,459 22,985,719 24,115,130
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.

 58,893,806 71,408,942 35,051,740 32,761,459 22,985,719 24,115,130 18,725,930
08.010 Estimated Encumbrances June 30

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

 2,013,266 1,124,808 2,417,709 1,925,000 1,925,000 1,925,000 1,925,000
09.020 Capital Improvements

Money set aside for buildings and other capital projects.

 0 0 0 900,000 950,000 1,000,000 1,000,000
09.030 Budget Reserve

A rainy-day reserve.

 0 0 0 151,803 151,803 151,803 151,803
09.080 Subtotal

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

 0 0 0 1,051,803 1,101,803 1,151,803 1,151,803
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.

 56,880,540 70,284,134 32,634,031 29,784,656 19,958,916 21,038,327 15,649,127
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.

 56,880,540 70,284,134 32,634,031 29,784,656 19,958,916 21,038,327 15,649,127
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.

 56,880,540 70,284,134 32,634,031 29,784,656 19,958,916 21,038,327 15,649,127
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 173 173 173 173 173 173 173
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 1,809 1,809 1,809 1,809 1,809 1,809 1,809

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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.

Harrison 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.