School districts in Ohio utilize a Five-Year Forecast document to budget our use of taxpayers' support to provide students with learning opportunities, highly qualified staff, strong learning environments, extra-curricular opportunities, and specialized programs. We believe strongly in our students’ ability to achieve and make an incredible impact in our community. We know the incredible in school learning and out of school learning opportunities we provide prepare our students for the dynamic world they will change as our students enter the workforce, post high school learning, and the armed forces.
The Five-Year Forecast is a document driven by numbers and calculations, based on costs and driven by assumptions. The Forecast was completed both in November, 2022 and May, 2023. The Forecast is used as a tool and completed twice a year. It is continually monitored to ensure the district is being good stewards of taxpayers money and utilizing the funds to support the growth and achievement of our students. Upon completion of the Forecast it is submitted to the Board of Education and the Ohio Department of Education (ODE) for review and approval.
Revenue Overview:
The District's largest revenue sources are real estate and state funding. These revenues account for nearly 90% of our total revenues. The District will have an emergency renewal levy on the ballot this November. This levy is not a new tax and will continue to support the infrastructure of our district, including our buildings, buses, technology, and learning materials for our students. The last renewal levy was passed in 2019 and generated roughly 1.5 million dollars. Beginning in 2022 Ohio adopted the Fair School Funding Plan (FSFP). Funding is calculated on a base cost methodology that utilizes four components determined necessary to the education process. The district continually advocates for our district through many avenues including the Department of Education, the Governor's Office, and the State Legislature. Our efforts this school year have enabled us to positively impact our pathway forward but with rising costs, we will need to consider future levy options within the next year.
Expenditure Overview:
As the effects of the pandemic have lessened, the impacts continue to still be present today. The financial environment for all individuals is difficult today. Costs continue to rise, supply chains have decreased, and high inflation has continued to impact each and every one of us in Sandusky. This environment has also impacted the district significantly. Our costs have increased during this time as well and continue moving upward each day. Salaries and benefits account for approximately 80% of our total expenditures. We are a people business. We invest in individuals who invest their time, experience, and talents with our students, so that all of our students have the opportunity to grow, achieve, and reach their full potential.
Capital improvements are made possible due to the Emergency Levy passing in 2019. These funds enable the Sandusky City School district to purchase many things such as new textbooks, buses and transportation equipment, 21st century upgrades for technology and technology equipment. It also allows for the district to update and maintain all school buildings/facilities, parking lots, roof repairs, Strobel Field, and many other capital improvement projects in order to best provide our students with the state of the art environments to learn, practice, and perform.
The district’s May Five-Year Forecast holds a positive balance through the year Fiscal Year, 2025, Beginning the 2024-2025 school year deficit spending will begin. Deficit spending is the amount by which spending exceeds revenue. This will erode the district’s financial stability over the next few years, which is why we are continually reviewing our expenditures, and options to limit expenses and reduce costs while still maintaining strong and diverse offerings for all students. This pathway of increasing expenses, will cause us to consider future levy options with the community in a very short time period. We appreciate your continued support of our district, students, staff, and each other. We are fortunate to have you on our team making us better together each day.
Sandusky City Schools Five-Year Forecast: May 2023

Forecast Summary: District expenses will continue to increase through fiscal year 2027, while district revenues will decrease through fiscal year 2027. The district is anticipating a decrease to our reserves resulting in a decrease to the cash balance beginning in fiscal year 2024. The anticipated cash balance is negative $1.1 million in fiscal year 2026. These figures are based on the emergency renewal levy passing. If the emergency renewal levy does not pass, the cash balance in fiscal year 2026 is anticipated to be a negative $3.2 million.
The full forecast report can be found at https://www.scs-k12.net/Downloads/Sandusky%20CSD52023.pdf
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