Recognizing the importance of discussing school district finances, the Ohio Department of Education (ODE) has developed this guide to assist teachers, administrators, Boards of Education, community members or other individuals in developing a general understanding of a school district’s five-year forecast.
Additionally, this document includes ODE’s perspective of the forecast’s purpose, O.R.C. and O.A.C. requirements for school district forecasts, definitions of key terms, an expectation of key lines, some general beliefs on what a “good” forecast should contain, and a line-by-line explanation of the forecast.
Read the rest of this guide here: HOW-TO-READ-A-FORECAST