District Finances

The Treasurer’s Office works with district staff and the Board of Education to provide sound resource management and financial leadership for Pickerington Schools. The Board and the Treasurer’s Office are responsible for all fiscal operations of the district, including, but not limited to banking, investments, budgeting/appropriations, forecasting, accounts payable/receivable, payroll, tax receipts, bond issues, financial reporting, financial policy development, and Board minutes.
Picture of Treasurer's Office Staff

Meet the Treasurer's Office Team

Treasurer’s Office Staff, Standing Front Row (L to R): Rick Knapp, Benefits Coordinator; Ryan Jenkins, Treasurer/CFO

Treasurer’s Office Staff, Standing Middle Row (L to R): Lora Hunt, Supervisor, Payroll; Keltah Houser-Siders, Assistant Treasurer; Tiffany Roederer, Treasurer’s Administrative Assistant/Supplemental Payroll Specialist; Amanda Forsbach, Classified Payroll Specialist

Treasurer’s Office Staff, Standing Back Row (L to R): Tereasa Thacker-Swanson, Accounts Payable Specialist; Becky Dellinger, Budgetary Specialist; Gloria McDaniel, Accounts Receivable Specialist

Information about the Treasurer’s Office team can be found on the Treasurer’s Office department web page.

Money Matter$ Videos (Featuring Treasurer Ryan Jenkins)

Self-Insurance Saves PLSD Millions of Dollars

Launching the new Money Matter$ series, Pickerington Schools Treasurer Ryan Jenkins explains how switching to self-insurance has saved the district millions of dollars.

Bond Refunding Saves Millions for Pickerington Taxpayers

In the second video in the Money Matter$ series, Pickerington Schools Treasurer Ryan Jenkins explains how the process of bond refunding over the past five years has saved local taxpayers more than 16 million dollars.

Why Reappraisal May Not Increase Taxes

In the third video in the Money Matter$ series, Pickerington Schools Treasurer Ryan Jenkins explains how valuation increases work in Ohio counties and how increased property values do not necessarily mean increased taxes for you.

District financial data

What are Financial Forecasts?

According to the Ohio Department of Education, “A forecast is somewhat like a painting of the future based upon a snapshot of today. That snapshot, however, will be adjusted and the further into the future the forecast extends, the more likely it is that the projections will deviate from actual experience. A variety of events will ultimately impact the latter years of the forecast, such as state budgets (adopted every two years), tax levies (new/renewal/ replacement), salary increases, or businesses moving in or out of the district. The five-year forecast is viewed as a key management tool and must be updated periodically. In Ohio, most school districts understand how they will manage their finances in the current year. The five-year forecast encourages district management teams to examine future years’ projections and identify when challenges will arise. This then helps district management to be proactive in meeting those challenges. School districts are encouraged to update their forecasts with ODE when events take place that will significantly change their forecast or, at a minimum, when required under statute.

“In a financial forecast, the numbers only tell a small part of the story. For the numbers to be meaningful, the reader must review and consider the Assumptions to the Financial Forecast before drawing conclusions or using the data as a basis for other calculations. The assumptions are very important to understanding the rationale of the numbers, particularly when a significant increase or decrease is reflected.”

Interested readers can find more information about five-year forecasts on the Ohio Department of Education’s website.

Purposes and Objectives of 5-Year Forecasts

Purposes and objectives of the five-year forecast

There are three purposes or objectives of the five-year forecast:

  • To engage the local board of education and the community in long-range planning and discussions of financial issues facing the school district
  • To serve as a basis for determining the school district’s ability to sign the certificate required by O.R.C. 5705.412, commonly known as the “412 certificate”
  • To provide a method for the Department of Education and Auditor of State to identify schools districts with potential financial problems

Ohio Revised Code and Ohio Administrative Code requirements

O.R.C. 5705.391 and O.A.C. 3301-92-04 require a Board of Education (BOE) to submit a five-year projection of operational revenues and expenditures along with assumptions to the Department of Education prior to Oct. 31 of each fiscal year and to update this forecast between April 1 and May 31 of each fiscal year. ODE encourages school districts to update their forecast whenever events take place that will significantly change the forecast.

Required funds to be included in the forecast are:

  • General funds (001)
  • Any special cost center associated with general fund money
  • Emergency levy funds (016)
  • Any debt service (002) activity that would otherwise have gone to the general fund
  • Education Jobs Fund (504)

For Pickerington Schools, this forecast is required to consider the general fund and the other special cost centers associated with general fund money. Additionally, a small portion of Ed Jobs funding, which was provided by the federal government via stimulus funding, is also included for fiscal year 2013.

The following definitions will assist readers as they read the assumptions to the forecast or take part in discussions about the forecast.


412 Certificates – ORC 5705.412 requires the treasurer, superintendent, and president of the board of education to certify that adequate revenues will be available to maintain all personnel and programs for the current fiscal year and for a number of days in the succeeding fiscal years. 412 Certificates must be attached to:

  • Appropriations for the current fiscal year
  • Qualifying contracts covering the term of contract
  • Wage and salary schedule for the term of contract
  • Negotiated agreement(s) and contracts for benefits

Encumbrances – Money obligated to pay for any purchase. An end of year encumbrance is money obligated in the current fiscal year to be paid in the next fiscal year.

Expenditures – The spending of any public money for a specified purpose as approved by the BOE policy and procedures.

Fiscal Year – In education and state government, the fiscal year runs from July 1 through June 30, and each fiscal year is dated by the ending date. Example: FY12 would start July 1, 2011 and end June 30, 2012.

Revenues – Receipts generated from property taxes, school district income taxes, state foundation formula, and local monies (such as donations, fees, tuition, etc.).

Finally, since the preparation of a meaningful five-year forecast is as much an art as it is a science and entails many intricacies, it is recommended that you email Pickerington Schools Treasurer/Chief Fiscal Officer Ryan Jenkins, or call him at (614) 833-2110 to discuss any questions you may have.

Find a Five Year Forecast for Any Ohio District

Want to compare us?  Click on this link to be redirected to the Ohio Department of Education’s website to access any traditional Ohio school district’s Five Year Forecast.

Tax Budgets

2021 Tax Budget (effective for Fiscal Year 2022, from July 1, 2021-June 30, 2022): To be considered by the Board of Education on Monday, January 4, 2021.

2020 Tax Budget (effective for Fiscal Year 2021, from July 1, 2020-June 30, 2021): To be considered by the Board of Education on Monday, January 13, 2020.

2019 Tax Budget (effective for Fiscal Year 2020, from July 1, 2019-June 30, 2020): To be considered by the Board of Education on Wednesday, January 9, 2019.

2018 Tax Budget (effective July 1, 2018-June 30, 2019): To be considered by the Board of Education on Monday, January 8, 2018.

2017 Tax Budget (effective July 1, 2017-June 30, 2018):

2016 tax budget (effective July 1, 2016-June 30, 2017)

2015 tax budget (effective July 1, 2015-June 30, 2016)

2014 tax budget (effective July 1, 2014-June 30, 2015)

Monthly Treasurer's Reports to the Board
Audit Reports

Search audit reports for the district since FY 1999 on the Auditor of State’s website.

Reporting Suspected Misuse and Misappropriation of Public Money

Tips or complaints of fraud in Ohio’s governments may be made to the Ohio Auditor of State at any time by any public employee or private citizen. Fraud may be reported by using this website, U.S. Mail, the Auditor of State’s Fraud Hotline, and the Ohio Stops Fraud iPhone app.

Understanding School Funding

Understanding the property tax and school funding

Visit the Ohio Department of Taxation website to view the “2010 Property Taxation and School Funding” document.  This document provides an in-depth understanding of the property tax and its role in providing vital resources to school districts.

School district income tax

Visit the Ohio Department of Taxation website to view the “School District Income Tax Question and Answer Guide for School Administrators and General Public.” This guide provides an in-depth understanding of the Ohio School District Income Tax.


Annual Financial Reports

Popular Annual Financial Reports (PAFR)

2020 PAFR

2019 PAFR

2018 PAFR

2017 PAFR

2016 PAFR

2015 PAFR

2014 PAFR

Annual Budgetary Reports: Summary (Popular) Version

2020 Budgetary Summary (Popular)

Annual Budgetary Reports: Detailed Version

2021 Budget Document

2020 Budget Document

Comprehensive Annual Financial Reports (CAFRs)

2020 CAFR

2019 CAFR

2018 CAFR

2017 CAFR

2016 CAFR

2015 CAFR

2014 CAFR

2013 CAFR

2012 CAFR

2011 CAFR

2010 CAFR

High School Financial Reports for Current School Year

To access detailed financial reports for our High Schools for the current school year, click on a hyperlink below.  Note that you may be prompted for a username and password to download the reports.  Enter the word reports as both the username and password to access the data.


High School Building Reports
Cash Summary Report Summary Budget Activity Detailed Financial Activity
NA General Fund (001) General Fund (001) Expense Only
007 007 007
008 008 008
009 009 009
018 018 018
019 019 019
Student Activity Student Activity Student Activity
Athletics Athletics Athletics
Parking Lot Fund Parking Lot Fund Parking Lot Fund
Theater Theater Theater
Band Band Band
Cash Summary Report Summary Budget Activity Detailed Financial Activity
NA General Fund (001) General Fund (001) Expense Only
007 007 007
009 009 009
018 018 018
019 019 019
200 200 200
Athletics Athletics Athletics
Parking Lot Fund Parking Lot Fund Parking Lot Fund
Theater Theater Theater
Band Band Band

Financial news and resources

Pickerington Schools Expenditure Standards

The Ohio Department of Education recently released the Pickerington Schools FY20 Financials.  Follow this link to interactively view this data on the Ohio Department of Education web site.

ODE is required to rank districts by the amount, and percentage, of expenditures on classroom instruction.

For the 2019-2020 school year, Pickerington Schools spent 70.6% of operating expenses on classroom instruction ($6,949/pupil classroom, $2,888/pupil non-classroom).  Pickerington Schools’ ranking for the 2019-2020 school year is 7th out of 15 districts in our comparison group. The full statewide list of schools can be found by clicking on this sentence.

A look at our district expenditure report as a whole district for 2019-2020 can be found here.

A look at our district expenditure report by building for 2019-2020 can be found here.

Additionally, ODE ranks districts on spending and performance.  ODE seeks to answer this question: what is the relationship of average spending per student to performance, and how does that compare to similar districts and schools?  When compared to other districts in our comparison grouping, Pickerington Schools ranks 6th out of 15 districts with a Performance Index score of 76.6 (note this data is skewed by the Coronavirus Pandemic and its affects on statewide testing in the spring of 2020).



More information about Expenditure Standards:

The ODE website offers a table that shows what each category of expenditure means.

It is also important to note that the new expenditure standards calculate both the “historical” expenditure per pupil (EPP) and the newer measure called the expenditure per equivalent pupil (EPEP). The rankings on the report cards are based on expenditures per equivalent pupil (EPEP).

EPP is calculated by dividing total expenditures by ADM, where each student counts the same, whereas EPEP is calculated by dividing expenditures by weighted ADM, where harder-to-serve students can be given a higher mathematical weight.

The weights are calculated in the same manner used for the fiscal benchmark report, to count as greater than 1.0 FTE students who are in special education, are economically disadvantaged, or are English language learners.

Economically disadvantaged extra weight: w=(P/A)*0.1*N, where

  • P= percent of district’s ADM reported as eligible for free or reduced price lunch
  • A= average statewide percent of ADM reported as eligible for free or reduced price lunch
  • N= ADM reported as eligible for free or reduced price lunch

English learners extra weight: Reported EL ADM *0.2906

Special education extra weight: Reported ADM in each category * weight for that category

  • Disability Category 1 weight: 0.2906
  • Disability Category 2 weight: 0.7374
  • Disability Category 3 weight: 1.7716
  • Disability Category 4 weight: 2.3646
  • Disability Category 5 weight: 3.2022
  • Disability Category 6 weight: 4.7205

Finally, the expenditure reports break the data into various expenditure categories as follows:

  • Instruction. Activities dealing with the interaction of teachers and students in the classroom, home, or hospital as well as co-curricular activities. Includes teachers and instructional aides or assistants engaged in regular instruction, special education, and vocational education programs. Excludes adult education programs.
  • Pupil support services. Expenditures for administrative, guidance, health, and logistical support that enhance instruction. Includes attendance, social work, student accounting, counseling, student appraisal, information, record maintenance, and placement services. Also includes medical, dental, nursing, psychological, and speech services.
  • Instructional staff support services. Expenditures for supervision of instruction service improvements, curriculum development, instructional staff training, academic assessment, and media, library, and instruction-related technology services.
  • General administration. Expenditures for board of education and executive administration (office of the superintendent) services.
  • School administration. Expenditure for the office of the principal services.
  • Operation and maintenance of plant. Expenditures for buildings services (heating, electricity, air conditioning, property insurance), care and upkeep of grounds and equipment, nonstudent transportation vehicle operation and maintenance, and security services.
  • Pupil transportation. Expenditure for vehicle operation, monitoring riders, and vehicle servicing and maintenance.
  • Other and non-specified support services.  Business support expenditures for fiscal services (budgeting, receiving and disbursing funds, payroll, internal auditing, and accounting), purchasing, warehousing, supply distribution, printing, publishing, and duplicating services. Also include central support expenditures for planning, research and development, evaluation, information, management services, and expenditures for other support services not included elsewhere.
  • Food services. Gross expenditure for cafeteria operations including the purchase of food.
  • Enterprise operations. Non-instructional expenditures for business-like activities where the costs are recouped largely with user charges.
  • Other elementary-secondary non-instructional. Expenditure for other elementary-secondary non-instructional activities not related to food services or enterprise operations.
  • Community services. Expenditure for providing non-education services such as, operation of a swimming pool, public library, programs for the elderly, and child care centers.
  • Adult education. Expenditures for basic adult education classes, such as GED or high school equivalency.
  • Other non-elementary-secondary programs. All other non-elementary/secondary programs such as any post-secondary programs for adults.
  • Construction. Capital expenditures for construction of fixed assets.
  • Land and existing structures. Capital expenditures for the purchase of land and existing buildings and grounds.
  • Equipment: instructional. Capital expenditures for instructional equipment.
  • Equipment: other. Capital expenditures for non-instructional equipment.
  • Payments to other governments. Category used only at statewide level.
  • Interest on debt.

Calculations of EPP are also available on ODE’s website.  For the pupil amounts, the district’s expenditures are divided by ADM (average daily membership), which is calculated from year-end student-by-student data reported via EMIS in period N. The students are counted by educating district or school, not resident district. FTE equivalents are calculated for students attending multiple schools, or partial year, or part-time status. Pre-school special education students are included, but other pre-school students and all adult education students are excluded. The calculations mirror the procedure for determining expenditure flow model (EFM) ADM calculations from past years.


Click on this link to see the expenditure data for 2018-2019 for all school districts in the state of Ohio.

Collective bargaining agreements

Salary Schedules (Substitute and Temporary)

The following are effective December 21, 2019.


Substitute pay schedule (non-certificated)

  • Duty Aide: $9.15
  • High School Student Workers (includes summer following high school graduation) (minimum wage): $8.70
  • College Student Workers (following freshman year) (minimum wage): $8.70
  • Ticket Taker: $8.70
  • Campus Security: $11.00
  • Office Assistant: $10.00
  • Food Service Worker: $10.00
  • Library Aide: $11.25
  • Secretary (includes District Office): $13.05
  • Paraprofessional: $12.30
  • Health Care Assistant: $12.30
  • Custodian or Maintenance Worker or Food Service Delivery Driver: $12.15
  • Stage Manager: $15.75

Substitute pay schedule (certificated)

Administrator (certified daily rate)

  • District Office: $400.00
  • Principal: $350.00
  • Assistant Principal: $250.00


  • Home Instruction or Extended School Year (approved 09/09/19): $30.00 / hour
  • Substitute Teacher: $105/day 0-20 days and $115/day 21+ days
  • Retired Substitute Teacher/ Substitute in a High-Needs Area: $115/day 0-20 days and $125/day 21+ days
  • Part-Time PLSD Teacher Substitute: $125/day

Notice of Availability of Unneeded Instructional Materials


Notice of Availability of Unneeded Instructional Materials, Valued at Less than $2,500, for Donation to Eligible 501(c)(3) Organizations Domiciled in the State of Ohio

  1. The Pickerington Local School District Board of Education, through its designees, namely the Superintendent, Treasurer or Business Manager, hereby establishes the following list of items as having total fair market value of less than $2,500, and that such items are available for donation beginning on February 1, 2016: Textbooks, workbooks, notebooks, CDs, and worksheets in the core subjects of English, Math, Science and Social Studies. For more information, please contact Amanda Forsbach at (614) 920-6115.
  2. Any nonprofit organization desiring to obtain donated property under this notice shall submit a written notice to the Board or its representatives at the following address: PLSD Non-Profit Donation Program, Attention: Treasurer Ryan Jenkins. 90 N. East Street, Pickerington, OH 43147. The written notice shall include evidence that the organization is a nonprofit organization that is located in this state and is exempt from federal income taxation pursuant to 26 U.S.C. 501(a) and (c)(3) ; a description of the organization’s primary purpose; a description of the type or types of property the organization needs; and the name, address, and telephone number of a person designated by the organization’s governing Board to receive donated property and to serve as its agent.
  3. The Board shall maintain a list of all nonprofit organizations that notify the Board or its representative of their desire to obtain donated property under this division and that the Board or its representative determines to be eligible.
  4. The Board shall maintain and post a list of all school district property the Board finds to be unneeded, obsolete, or unfit for use and to be available for donation. This list shall be posted in a conspicuous location in the Board’s office, and continually on the Board’s web site.
  5. An item of property on the list shall be donated to the eligible nonprofit organization that first declares to the Board or its representative its desire to obtain the item.

2020 Levy Information

What Is the Plan?

November 3, 2020 Bond Issue: A Plan for the Whole District

The following tables provide insight into the scope of the proposed bond issue for the Pickerington Schools on November 3, 2020.  The bond issue would provide the necessary funds to accomplish the following purposes at the noted buildings, including the construction of a New Junior High.


New Building or Significant Additions
New Junior High
Re-Configure RJH to K-6 Building
Pickerington Central HS
Pickerington North HS
Heritage Pre-K Learning Center and Welcome Center


School Safe Space (Storm Shelter)
New Junior High
Pickerington Central HS
Pickerington North HS


Furnishings, Appurtenances
New Junior High
Heritage Pre-K Learning Center and Welcome Center
Pickerington Central HS
Pickerington North HS
Re-Configure RJH to K-6 Building
Lakeview JH
Diley MS
Harmon MS
Toll Gate MS
Fairfield ES
Pickerington ES
Sycamore Creek ES
Toll Gate ES
Tussing ES
Violet ES


Space Reallocation, Add’l Classrooms, Other Renovations
New Junior High
Heritage Pre-K Learning Center
Pickerington Central HS
Pickerington North HS
Re-Configure RJH to K-6
Lakeview JH
Diley MS
Harmon MS
Toll Gate MS
Fairfield ES
Pickerington ES
Sycamore Creek ES
Toll Gate ES
Tussing ES
Violet ES


Co-Curricular &/or Extra-Curricular Facilities
New Junior High
Pickerington Central HS
Pickerington North HS
Lakeview JH


Total Costs with 3% Contingency
New Building or Significant Additions $77,933,153
School Safe Space (Storm Shelter) $2,315,250
Furnishings, Appurtenances $1,890,000
Space Reallocation, Add’l Classrooms, Other Renovations $1,761,375
Co-Curricular &/or Extra-Curricular Facilities $7,638,750
Grand Totals $91,538,528


Click here to view a copy of the current facility plan, including new buildings, additions and other renovations.