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School budgets

3 of the 7 school districts based in Ross 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, 3 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

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

Cash, June 30, 2025
$51.3M

4.4 months of that year’s spending for them together; the typical one held 3.3 months

Runs short
3 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 Ross County

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

Districts based in Ross County

District Cash, June 30 FY2025 Months of spending FY2029 before new levies 12.010 Below zero from New levy
Adena Local $8.3M 7.0 $3.8M — —
Chillicothe City $4.6M 1.6 −$3.4M FY2029 —
Huntington Local $11.2M 7.4 −$1.5M FY2029 —
Paint Valley Local $3.2M 3.3 $1.0M — —
Southeastern Local $13.2M 10.6 $6.8M — —
Union-Scioto Local $6.6M 3.0 $667.2K — —
Zane Trace Local $4.1M 2.8 −$691.8K FY2029 —
Pickaway-Ross County Jvsdcareer center, in no total $14.2M 9.3 $17.3M — —

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.

Ross 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. 51,287,879 45,203,714 7,523,337
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 2,411,027 − 1,962,377 − 1,283,087
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 48,876,852 43,241,337 6,240,251
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 401,050
12.010 With renewalsThe balance if every renewal passes and nothing new does. 48,876,852 43,241,337 6,641,301
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 48,876,852 43,241,337 6,641,301

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.

Ross 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.

 27,236,713 29,009,749 28,679,113 32,488,320 31,237,522 32,546,839 33,651,196
01.020 Tangible Personal Property Tax

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

 6,046,547 6,214,491 6,689,118 6,918,687 7,027,467 7,083,911 7,116,337
01.030 Income Tax

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

 3,967,326 3,709,728 4,051,336 4,018,695 4,136,773 4,258,669 4,384,180
01.035 Unrestricted Grants-in-Aid

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

 67,009,711 70,263,806 70,810,477 72,360,033 72,714,445 70,254,024 68,593,218
01.040 Restricted Grants-in-Aid

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

 8,593,799 9,483,749 10,527,850 9,726,317 9,295,195 9,250,965 9,169,453
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.

 4,254,142 4,170,101 3,791,920 4,567,454 5,110,785 5,248,328 5,257,336
01.060 All Other Operating Revenue

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

 8,104,625 7,743,384 7,600,550 7,508,969 7,414,448 7,407,529 7,366,355
01.070 Total Revenue

All of the revenue above, added together.

 125,212,863 130,595,005 132,150,367 137,588,477 136,936,636 136,050,266 135,538,075
02.040 Operating Transfers-In

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

 780,163 498,006 606,495 287,162 287,162 287,162 287,162
02.050 Advances-In

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

 1,537,168 1,103,655 4,012,403 1,228,308 562,239 562,239 562,239
02.060 All Other Financing Sources

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

 185,966 406,287 619,644 167,536 164,518 164,518 164,518
02.070 Total Other Financing Sources

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

 2,503,296 2,007,949 5,238,542 1,683,006 1,013,919 1,013,919 1,013,919
02.080 Total Revenue and Other Financing Sources

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

 127,716,160 132,602,954 137,388,910 139,271,484 137,950,555 137,064,185 136,551,996
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 65,045,021 68,863,364 76,199,041 77,429,209 77,623,591 80,225,837 83,136,033
03.020 Employees' Retirement and Insurance Benefits

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

 28,155,726 28,825,938 30,442,404 31,934,409 32,496,899 34,679,503 36,741,248
03.030 Purchased Services

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

 19,175,895 18,678,301 20,948,809 21,310,616 21,802,156 22,425,533 23,071,623
03.040 Supplies and Materials

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

 5,139,456 4,785,495 5,581,657 4,580,564 4,611,314 4,816,769 4,858,394
03.050 Capital Outlay

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

 1,554,954 2,731,740 1,407,934 1,412,740 1,327,730 1,383,356 1,270,105
04.010 All Principal (Historical)

Borrowed money repaid in past years.

 268,905 454,000 726,000 502,000 521,000 311,000 327,000
04.050 Principal-HB 264 Loans

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

 63,770 0 0 0 0 0 0
04.055 Principal - Other

Repaying other borrowing from the general fund.

 779,000 356,704 250,000 412,033 457,060 462,073 472,088
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 231,365 195,641 302,743 270,906 240,023 209,767 181,032
04.300 Other Objects

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

 2,372,750 2,703,489 3,004,173 2,982,614 3,018,626 3,058,920 3,100,536
04.500 Total Expenditures

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

 122,786,841 127,594,673 138,862,761 140,835,091 142,098,400 147,572,760 153,158,060
05.010 Operational Transfers-Out

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

 2,519,318 3,159,343 2,555,709 4,020,557 1,633,583 1,643,583 1,640,728
05.020 Advances-Out

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

 1,216,315 6,436,497 1,248,308 500,000 500,000 500,000 500,000
05.030 All Other Financing Uses

Other one-off money going out.

 0 3,045 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.

 3,735,633 9,598,883 3,804,017 4,520,557 2,133,583 2,143,583 2,140,728
05.050 Total Expenditures and Other Financing Uses

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

 126,522,473 137,193,555 142,666,776 145,355,648 144,231,983 149,716,342 155,298,787
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.

 1,193,685 (4,590,603) (5,277,868) (6,084,166) (6,281,428) (12,652,156) (18,746,793)
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.

 59,962,662 61,156,347 56,565,747 51,287,879 45,203,714 38,922,285 26,270,130
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.

 61,156,347 56,565,747 51,287,879 45,203,714 38,922,285 26,270,130 7,523,337
08.010 Estimated Encumbrances June 30

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

 2,105,903 2,110,520 2,411,027 1,962,377 1,283,087 1,283,087 1,283,087
09.045 Fiscal Stabilization

Money set aside to steady the budget over future years.

 0 0 0 6 12 18 24
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.

 59,050,444 54,455,227 48,876,852 43,241,337 37,639,199 24,987,043 6,240,251
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 0 133,680 267,370
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 0 0 133,680 401,050
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.

 59,050,444 54,455,227 48,876,852 43,241,337 37,639,199 25,120,723 6,641,301
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.

 59,050,444 54,455,227 48,876,852 43,241,337 37,639,199 25,120,723 6,641,301
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 756 771 745 699 725 661 641
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 8,867 8,591 8,401 8,447 8,399 8,361 8,277

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.

Ross 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.