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School budgets

1 of the 7 school districts based in Lawrence 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, 1 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.

Or find your school district ↓
FY2027 fallfiled July–August 2026 FY2026 spring updatefiled February 2026

Lawrence County · the 7 school districts based here, added together

Cash, June 30, 2025
$40.9M

4.1 months of that year’s spending for them together; the typical one held 3.5 months

Runs short
1 of 7

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 Lawrence County

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

Districts based in Lawrence County

District Cash, June 30 FY2025 Months of spending FY2029 before new levies 12.010 Below zero from New levy
Chesapeake Union Exempted Village $4.4M 3.5 $2.4M — —
Dawson-Bryant Local $7.0M 5.3 $3.8M — —
Fairland Local $3.5M 2.8 $1.7M — —
Ironton City School District $6.5M 4.8 $360.2K — —
Rock Hill Local $7.2M 3.2 −$4.9M FY2029 —
South Point Local $4.9M 3.0 $1.5M — —
Symmes Valley Local $7.5M 7.0 $7.3M — —
Lawrence Countycareer center, in no total $8.5M 9.4 $5.8M — —

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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.

Lawrence 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. 40,932,516 35,858,417 12,402,097
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 2,761,377 − 1,035,000 − 285,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 38,171,139 34,823,417 12,117,097
12.010 With renewalsThe balance if every renewal passes and nothing new does. 38,171,139 34,823,417 12,117,097
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 38,171,139 34,823,417 12,117,097

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.

Lawrence County’s forecast: its 7 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.

 20,978,749 21,680,462 21,502,869 23,398,533 24,040,142 24,215,079 24,942,167
01.020 Tangible Personal Property Tax

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

 11,060,121 12,538,104 12,590,087 12,567,155 12,698,637 12,754,639 12,781,841
01.035 Unrestricted Grants-in-Aid

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

 65,515,866 67,739,745 66,669,440 67,220,160 68,327,245 67,790,431 67,406,296
01.040 Restricted Grants-in-Aid

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

 10,464,056 10,721,984 11,337,362 9,210,890 8,350,893 8,402,305 8,478,064
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.

 2,634,559 3,350,582 3,079,350 3,228,197 3,350,766 3,373,347 3,459,213
01.060 All Other Operating Revenue

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

 4,158,854 5,426,290 5,131,124 4,775,068 4,561,327 4,499,535 4,446,588
01.070 Total Revenue

All of the revenue above, added together.

 114,812,205 121,457,165 120,310,232 120,400,003 121,329,010 121,035,336 121,514,169
02.040 Operating Transfers-In

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

 419,062 1,642,124 653,410 656,313 663,000 4,663,000 663,000
02.050 Advances-In

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

 2,144,584 2,235,388 765,820 413,311 232,746 125,000 125,000
02.060 All Other Financing Sources

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

 919,614 146,749 42,305 129,846 53,175 53,175 53,175
02.070 Total Other Financing Sources

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

 3,483,259 4,024,261 1,461,535 1,199,470 948,921 4,841,175 841,175
02.080 Total Revenue and Other Financing Sources

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

 118,295,464 125,481,428 121,771,766 121,599,472 122,277,931 125,876,511 122,355,344
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 60,569,858 63,324,148 69,118,590 71,452,822 73,303,118 75,062,002 76,964,479
03.020 Employees' Retirement and Insurance Benefits

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

 23,592,409 24,077,695 25,575,601 26,932,362 27,363,588 28,012,046 28,866,212
03.030 Purchased Services

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

 11,984,505 11,559,753 12,302,732 12,859,363 13,120,605 13,350,028 13,568,757
03.040 Supplies and Materials

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

 6,461,946 7,158,176 8,363,184 7,545,338 7,473,147 7,633,142 8,605,095
03.050 Capital Outlay

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

 923,519 1,966,293 1,396,823 822,925 563,261 480,908 803,090
04.030 Principal-State Loans

Repaying loans from the state.

 140,625 115,326 95,221 97,373 99,220 101,250 103,697
04.050 Principal-HB 264 Loans

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

 0 0 449,931 348,841 366,327 384,689 403,972
04.055 Principal - Other

Repaying other borrowing from the general fund.

 144,202 215,170 152,028 156,093 160,350 164,694 169,172
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 39,455 33,176 483,693 580,755 558,474 535,175 511,463
04.300 Other Objects

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

 2,253,374 2,725,577 2,963,868 2,948,613 2,976,466 3,012,594 3,050,050
04.500 Total Expenditures

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

 106,109,896 111,175,316 120,901,670 123,744,487 125,984,554 128,736,526 133,045,987
05.010 Operational Transfers-Out

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

 5,221,526 7,778,633 22,174,152 2,731,043 2,054,680 1,904,680 1,864,680
05.020 Advances-Out

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

 2,239,374 817,466 448,311 197,746 125,000 125,000 125,000
05.030 All Other Financing Uses

Other one-off money going out.

 0 303,739 0 295 0 0 0
05.040 Total Other Financing Uses

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

 7,460,900 8,899,837 22,622,463 2,929,084 2,179,680 2,029,680 1,989,680
05.050 Total Expenditures and Other Financing Uses

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

 113,570,796 120,075,151 143,524,135 126,673,570 128,164,233 130,766,206 135,035,667
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.

 4,724,669 5,406,277 (21,752,368) (5,074,098) (5,886,303) (4,889,696) (12,680,323)
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.

 52,553,938 57,278,606 62,684,884 40,932,516 35,858,417 29,972,115 25,082,418
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.

 57,278,606 62,684,884 40,932,516 35,858,417 29,972,115 25,082,418 12,402,097
08.010 Estimated Encumbrances June 30

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

 1,177,015 1,129,218 2,761,377 1,035,000 285,000 285,000 285,000
09.045 Fiscal Stabilization

Money set aside to steady the budget over future years.

 0 0 0 4 8 12 16
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.

 56,101,591 61,555,666 38,171,139 34,823,417 29,687,115 24,797,418 12,117,097
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.

 56,101,591 61,555,666 38,171,139 34,823,417 29,687,115 24,797,418 12,117,097
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.

 56,101,591 61,555,666 38,171,139 34,823,417 29,687,115 24,797,418 12,117,097
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 76 65 85 328 624 544 428
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 5,508 5,460 5,294 5,051 4,512 4,563 4,641

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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.

Lawrence 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.