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School budgets

3 of the 10 school districts based in Wayne 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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Wayne County · the 10 school districts based here, added together

Cash, June 30, 2025
$66.8M

3.9 months of that year’s spending for them together; the typical one held 4.2 months

Runs short
3 of 10

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 Wayne County

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

Districts based in Wayne County

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.

Wayne 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. 66,834,786 67,607,625 13,808,306
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 2,594,118 − 2,073,156 − 2,073,156
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 1,250,000 − 1,250,000 − 1,250,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 62,990,668 64,284,469 10,485,150
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 5,018,628
12.010 With renewalsThe balance if every renewal passes and nothing new does. 62,990,668 64,284,469 15,503,778
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 62,990,668 64,284,469 15,503,778

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.

Wayne County’s forecast: its 10 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.

83,176,434 90,166,618 97,774,117 98,457,746 94,707,324 95,298,653 95,703,472
01.020 Tangible Personal Property Tax

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

10,023,425 9,025,689 13,719,849 11,186,079 11,031,924 11,161,102 11,280,590
01.030 Income Tax

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

10,171,514 9,816,593 10,450,662 11,125,717 11,292,897 11,552,090 11,052,586
01.035 Unrestricted Grants-in-Aid

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

65,798,456 69,190,126 67,693,845 67,690,051 67,465,870 67,983,268 67,984,501
01.040 Restricted Grants-in-Aid

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

4,677,587 5,871,579 5,942,331 5,440,068 4,626,007 4,428,588 4,264,158
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.

10,408,462 10,782,508 11,120,848 10,681,520 13,159,457 11,962,884 10,589,361
01.060 All Other Operating Revenue

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

8,729,116 12,031,182 11,478,162 10,333,816 9,687,199 9,421,732 9,206,453
01.070 Total Revenue

All of the revenue above, added together.

192,984,995 206,884,295 218,179,815 214,914,996 211,970,678 211,808,318 210,081,119
02.010 Proceeds From Sale of Notes

Short-term borrowing (notes) brought into the general fund.

0 0 2,000,000 2,000,000 0 0 0
02.040 Operating Transfers-In

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

1,324 2,277,770 714,365 6,095,943 500,000 750,000 1,250,000
02.050 Advances-In

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

2,264,600 2,431,887 377,747 293,009 250,000 250,000 250,000
02.060 All Other Financing Sources

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

159,630 213,369 102,931 136,218 136,218 136,218 136,218
02.070 Total Other Financing Sources

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

2,425,554 4,923,026 3,195,043 8,525,170 886,218 1,136,218 1,636,218
02.080 Total Revenue and Other Financing Sources

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

195,410,549 211,807,321 221,374,859 223,440,168 212,856,896 212,944,536 211,717,338
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

97,626,014 102,837,745 109,271,223 112,529,260 115,180,584 119,078,178 123,224,114
03.020 Employees' Retirement and Insurance Benefits

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

43,785,390 47,608,046 50,568,711 54,754,246 56,110,386 58,908,229 62,096,333
03.030 Purchased Services

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

23,284,455 26,645,640 28,172,264 29,490,921 30,090,424 30,767,856 31,465,282
03.040 Supplies and Materials

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

6,396,134 7,118,036 8,106,180 7,486,478 7,471,957 7,600,836 7,677,569
03.050 Capital Outlay

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

1,572,765 2,285,406 2,647,184 1,719,490 1,370,942 1,308,499 1,317,186
04.010 All Principal (Historical)

Borrowed money repaid in past years.

0 0 660,000 190,000 0 0 0
04.020 Principal-Notes

Repaying short-term notes.

0 0 2,000,000 0 0 0 0
04.055 Principal - Other

Repaying other borrowing from the general fund.

0 0 0 2,000,000 0 0 0
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

0 0 339,738 563,538 0 0 0
04.300 Other Objects

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

2,483,110 2,582,263 2,868,876 2,878,158 2,887,289 2,965,768 3,006,082
04.500 Total Expenditures

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

175,147,869 189,077,134 204,634,176 211,612,089 213,111,582 220,629,362 228,786,562
05.010 Operational Transfers-Out

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

13,683,862 12,217,491 74,185,493 10,802,992 9,248,667 9,290,461 9,494,709
05.020 Advances-Out

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

2,322,840 377,747 295,257 252,248 252,248 252,248 252,248
05.030 All Other Financing Uses

Other one-off money going out.

41,984 252,978 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.

16,048,686 12,848,216 74,480,750 11,055,240 9,500,915 9,542,709 9,746,957
05.050 Total Expenditures and Other Financing Uses

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

191,196,556 201,925,351 279,114,926 222,667,329 222,612,497 230,172,071 238,533,519
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.

4,213,993 9,881,969 (57,740,068) 772,839 (9,755,601) (17,227,536) (26,816,181)
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.

110,478,887 114,692,880 124,574,850 66,834,786 67,607,625 57,852,023 40,624,488
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.

114,692,880 124,574,850 66,834,786 67,607,625 57,852,023 40,624,488 13,808,306
08.010 Estimated Encumbrances June 30

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

1,919,967 1,949,756 2,594,118 2,073,156 2,073,156 2,073,156 2,073,156
09.030 Budget Reserve

A rainy-day reserve.

500,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000
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.

500,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000
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.

112,272,913 121,375,095 62,990,668 64,284,469 54,528,867 37,301,332 10,485,150
11.010 Income Tax - Renewal

An existing income tax the district expects voters to renew. Not yet voted on.

0 0 0 0 0 0 756,412
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 0 901,052 1,680,592 1,680,572
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

0 0 0 0 901,052 2,581,644 5,018,628
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.

112,272,913 121,375,095 62,990,668 64,284,469 55,429,919 39,882,976 15,503,778
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.

112,272,913 121,375,095 62,990,668 64,284,469 55,429,919 39,882,976 15,503,778
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

537 474 516 404 439 431 403
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

5,359 5,310 5,175 5,287 5,211 5,144 5,146

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.

Wayne 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.