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School budgets

None of the 9 school districts based in Putnam County forecasts 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, 0 go below zero by FY2030 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

Putnam County · the 9 school districts based here, added together

Cash, June 30, 2026
$55.0M

7.6 months of that year’s spending for them together; the typical one held 7.6 months

Runs short
0 of 9

districts by FY2030, 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 Putnam County

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

Districts based in Putnam County

District Cash, June 30 FY2026 Months of spending FY2030 before new levies 12.010 Below zero from New levy
Columbus Grove Local $6.2M 6.6 $6.8M — —
Continental Local $3.6M 5.3 $1.3M — —
Jennings Local $3.2M 7.5 $3.1M — —
Kalida Local $8.5M 12.8 $8.3M — —
Leipsic Local $7.9M 10.1 $11.9M — —
Miller City-New Cleveland Local $7.2M 10.1 $7.4M — —
Ottawa-Glandorf Local $8.1M 4.8 $7.6M — —
Ottoville Local $4.3M 7.6 $6.7M — —
Pandora-Gilboa Local $5.9M 7.6 $5.5M — —

Swipe sideways for more columns.

“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.

Putnam 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. 54,958,231 60,222,189 60,868,303
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 1,949,423 − 1,076,022 − 1,013,068
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 1,728,523 − 1,292,753 − 1,235,294
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 51,280,285 57,853,414 58,619,941
12.010 With renewalsThe balance if every renewal passes and nothing new does. 51,280,285 57,853,414 58,619,941
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 51,280,285 57,853,414 58,619,941

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.

Putnam County’s forecast: its 9 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.

 21,616,705 24,079,943 23,889,710 22,311,188 23,088,118 23,285,890 23,940,301
01.020 Tangible Personal Property Tax

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

 2,517,687 2,604,387 2,789,590 2,728,579 2,773,789 2,817,164 2,855,160
01.030 Income Tax

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

 14,785,236 16,832,218 17,156,796 17,675,456 18,102,213 18,543,176 18,996,754
01.035 Unrestricted Grants-in-Aid

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

 41,541,722 42,865,735 42,879,139 43,344,403 43,225,969 43,449,502 43,797,489
01.040 Restricted Grants-in-Aid

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

 3,480,198 3,671,388 3,375,024 3,217,849 3,193,061 3,171,180 3,162,458
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.

 2,843,144 3,162,303 3,177,647 5,487,715 4,015,780 3,462,787 3,640,305
01.060 All Other Operating Revenue

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

 5,024,523 6,153,541 6,411,994 6,530,903 6,585,491 6,632,975 6,830,948
01.070 Total Revenue

All of the revenue above, added together.

 91,809,214 99,369,514 99,679,901 101,296,091 100,984,421 101,362,673 103,223,415
02.040 Operating Transfers-In

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

 1,244,572 1,389,989 827,410 635,000 893,500 661,225 923,182
02.050 Advances-In

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

 904,203 272,334 234,760 144,109 50,000 50,000 50,000
02.060 All Other Financing Sources

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

 86,138 100,607 77,534 96,628 103,076 118,076 128,076
02.070 Total Other Financing Sources

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

 2,234,913 1,762,930 1,139,704 875,737 1,046,576 829,301 1,101,258
02.080 Total Revenue and Other Financing Sources

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

 94,044,128 101,132,444 100,819,605 102,171,828 102,030,997 102,191,974 104,324,673
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 41,957,038 44,949,864 46,071,760 49,107,898 51,136,120 53,022,819 55,135,764
03.020 Employees' Retirement and Insurance Benefits

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

 18,661,542 18,861,268 19,439,021 20,189,695 21,048,040 22,026,452 22,932,700
03.030 Purchased Services

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

 10,115,433 11,975,392 13,242,209 14,203,174 14,651,887 15,116,658 15,597,945
03.040 Supplies and Materials

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

 2,753,972 3,809,627 3,248,904 3,810,584 3,894,621 3,985,756 4,079,137
03.050 Capital Outlay

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

 2,041,058 5,473,398 2,073,319 2,569,429 2,919,313 2,382,900 2,551,879
04.055 Principal - Other

Repaying other borrowing from the general fund.

 22,000 23,000 24,000 25,000 27,000 28,000 30,000
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 12,493 11,292 10,033 8,719 7,322 5,840 4,276
04.300 Other Objects

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

 2,416,237 2,604,720 2,831,180 3,060,871 3,090,121 3,123,376 3,211,700
04.500 Total Expenditures

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

 77,979,773 87,708,561 86,940,426 92,975,370 96,774,425 99,691,802 103,543,398
05.010 Operational Transfers-Out

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

 5,997,329 33,988,883 6,246,986 3,762,500 2,971,000 2,298,725 2,560,682
05.020 Advances-Out

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

 615,071 338,788 124,279 170,000 20,500 20,500 20,500
05.030 All Other Financing Uses

Other one-off money going out.

 0 19 0 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.

 6,612,400 34,327,690 6,371,265 3,932,500 2,991,500 2,319,225 2,581,182
05.050 Total Expenditures and Other Financing Uses

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

 84,592,173 122,036,251 93,311,691 96,907,870 99,765,925 102,011,027 106,124,580
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.

 9,451,955 (20,903,807) 7,507,914 5,263,958 2,265,071 180,947 (1,799,907)
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.

 58,902,171 68,354,125 47,450,318 54,958,231 60,222,189 62,487,262 62,668,209
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.

 68,354,125 47,450,318 54,958,231 60,222,189 62,487,262 62,668,209 60,868,303
08.010 Estimated Encumbrances June 30

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

 2,599,215 2,973,979 1,949,423 1,076,022 1,003,068 1,008,068 1,013,068
09.010 Textbook and Instructional Materials

Money set aside for textbooks and classroom materials.

 404,107 344,509 427,891 135,000 245,000 135,000 245,000
09.020 Capital Improvements

Money set aside for buildings and other capital projects.

 238,245 364,144 282,809 140,000 150,000 140,000 150,000
09.030 Budget Reserve

A rainy-day reserve.

 580,632 657,366 657,366 657,366 657,366 657,366 657,366
09.040 DPIA

Money set aside from Disadvantaged Pupil Impact Aid, a past state program for poorer districts.

 7,159 7,256 66,173 30,000 0 0 0
09.050 Debt Service

Money set aside to repay borrowing.

 281,715 247,193 212,955 179,058 144,587 110,627 76,264
09.070 Bus Purchases

Money set aside to buy school buses.

 120,933 21,443 81,329 151,329 92,387 167,387 106,664
09.080 Subtotal

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

 1,632,791 1,641,911 1,728,523 1,292,753 1,289,340 1,210,380 1,235,294
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.

 64,122,119 42,834,428 51,280,285 57,853,414 60,194,854 60,449,761 58,619,941
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.

 64,122,119 42,834,428 51,280,285 57,853,414 60,194,854 60,449,761 58,619,941
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.

 64,122,119 42,834,428 51,280,285 57,853,414 60,194,854 60,449,761 58,619,941
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 298 287 236 268 284 271 268
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 3,246 3,264 3,162 3,529 3,376 3,329 3,282

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.

Putnam 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.