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School budgets

None of the 4 school districts based in Pickaway 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

Pickaway County · the 4 school districts based here, added together

Cash, June 30, 2025
$53.8M

4.7 months of that year’s spending for them together; the typical one held 4.5 months

Runs short
0 of 4

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 Pickaway County

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

Districts based in Pickaway County

District Cash, June 30 FY2025 Months of spending FY2029 before new levies 12.010 Below zero from New levy
Circleville City $9.6M 3.7 $5.4M — —
Logan Elm Local $7.6M 3.6 $4.2M — —
Teays Valley Local $27.3M 5.6 $34.2M — —
Westfall Local $9.3M 5.4 $9.0M — —

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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.

Pickaway 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. 53,844,518 59,455,970 55,761,503
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 1,524,311 − 2,735,503 − 2,740,000
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 170,623 − 170,623 − 170,623
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 52,149,584 56,549,844 52,850,880
12.010 With renewalsThe balance if every renewal passes and nothing new does. 52,149,584 56,549,844 52,850,880
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 52,149,584 56,549,844 52,850,880

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.

Pickaway County’s forecast: its 4 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.

 31,329,073 36,396,295 40,079,289 40,185,202 38,352,305 37,237,287 37,814,629
01.020 Tangible Personal Property Tax

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

 9,594,631 9,797,435 14,511,864 11,595,858 11,443,622 11,363,742 11,417,169
01.030 Income Tax

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

 16,854,005 17,345,518 19,298,986 20,305,368 21,441,451 22,620,950 23,910,579
01.035 Unrestricted Grants-in-Aid

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

 48,735,245 53,256,534 54,184,146 55,718,198 57,635,959 57,176,981 56,619,736
01.040 Restricted Grants-in-Aid

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

 4,087,424 5,104,066 8,098,720 6,567,952 6,194,755 6,068,833 5,942,372
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.

 4,090,098 4,582,233 5,082,163 5,140,455 5,694,294 6,223,719 6,299,029
01.060 All Other Operating Revenue

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

 7,682,378 11,696,813 13,242,554 12,800,476 11,895,720 11,589,519 11,453,611
01.070 Total Revenue

All of the revenue above, added together.

 122,372,853 138,178,893 154,497,723 152,313,510 152,658,105 152,281,032 153,457,126
02.050 Advances-In

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

 1,593,649 199,061 257,297 39,611 15,019 0 0
02.060 All Other Financing Sources

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

 121,710 187,206 72,814 71,016 67,320 54,644 55,487
02.070 Total Other Financing Sources

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

 1,715,359 386,267 330,111 110,627 82,339 54,644 55,487
02.080 Total Revenue and Other Financing Sources

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

 124,088,213 138,565,161 154,827,833 152,424,137 152,740,444 152,335,675 153,512,612
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 65,170,151 70,315,699 78,073,307 82,322,175 86,374,754 90,198,744 94,041,310
03.020 Employees' Retirement and Insurance Benefits

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

 25,347,296 27,264,543 29,728,214 31,075,957 32,054,709 32,915,241 33,942,994
03.030 Purchased Services

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

 15,090,425 15,252,421 17,954,403 18,237,764 18,813,000 19,409,084 20,026,791
03.040 Supplies and Materials

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

 4,488,570 4,887,925 5,443,105 5,339,846 5,463,881 5,591,063 5,721,480
03.050 Capital Outlay

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

 926,913 3,375,522 591,300 849,977 549,444 566,510 582,579
04.010 All Principal (Historical)

Borrowed money repaid in past years.

 416,254 416,254 416,254 0 0 0 0
04.050 Principal-HB 264 Loans

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

 30,000 0 0 0 0 0 0
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 910,313 697,663 490,000 0 0 0 0
04.300 Other Objects

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

 2,811,846 3,435,313 3,549,462 3,294,827 3,373,625 3,454,724 3,538,199
04.500 Total Expenditures

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

 115,191,770 125,645,340 136,246,045 141,120,546 146,629,415 152,135,367 157,853,352
05.010 Operational Transfers-Out

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

 4,275,119 7,073,952 51,769,156 5,692,140 3,243,578 1,150,000 1,271,484
05.020 Advances-Out

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

 36,532 199,000 24,592 0 0 0 0
05.040 Total Other Financing Uses

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

 4,311,651 7,272,952 51,793,748 5,692,140 3,243,578 1,150,000 1,271,484
05.050 Total Expenditures and Other Financing Uses

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

 119,503,421 132,918,292 188,039,793 146,812,686 149,872,993 153,285,367 159,124,836
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.

 4,584,792 5,646,869 (33,211,959) 5,611,450 2,867,449 (949,693) (5,612,225)
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.

 76,824,818 81,409,609 87,056,478 53,844,518 59,455,970 62,323,418 61,373,727
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.

 81,409,609 87,056,478 53,844,518 59,455,970 62,323,418 61,373,727 55,761,503
08.010 Estimated Encumbrances June 30

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

 1,226,764 1,505,535 1,524,311 2,735,503 2,740,000 2,740,000 2,740,000
09.030 Budget Reserve

A rainy-day reserve.

 170,623 170,623 170,623 170,623 170,623 170,623 170,623
09.045 Fiscal Stabilization

Money set aside to steady the budget over future years.

 0 0 0 3 6 9 12
09.080 Subtotal

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

 170,623 170,623 170,623 170,623 170,623 170,623 170,623
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.

 80,012,222 85,380,320 52,149,584 56,549,844 59,412,795 58,463,104 52,850,880
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.

 80,012,222 85,380,320 52,149,584 56,549,844 59,412,795 58,463,104 52,850,880
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.

 80,012,222 85,380,320 52,149,584 56,549,844 59,412,795 58,463,104 52,850,880
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 539 605 593 719 739 760 749
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 8,576 8,493 8,487 8,361 8,264 8,330 8,445

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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.

Pickaway 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.