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Rankings are determined by two factors: fiscal status first, then projected deficit size within each status tier. Districts in fiscal emergency are ranked above districts on fiscal watch, which are ranked above districts in caution, which are ranked above stable districts. Within each tier, districts are ranked by the size of their projected FY2029 annual deficit — largest deficit first. This means the ranking reflects both the severity of a district’s legal situation under Ohio law and the scale of its financial shortfall.

Fiscal status categories are based on Ohio Revised Code Chapter 3316 — the state’s own legal thresholds for fiscal distress:

Fiscal Emergency — Annual deficit exceeds 15% of revenue in any forecast year, OR the district’s cash balance goes negative (insolvency). Under ORC 3316.03(B), the Auditor of State declares fiscal emergency and the state appoints a Financial Planning & Supervision Commission that takes control of the district.

Fiscal Watch — Annual deficit exceeds 8% of revenue in any forecast year. Under ORC 3316.03(A), fiscal watch is declared. The board has 60 days to submit a recovery plan. Control stays local, but the state is monitoring.

Fiscal Caution — District is deficit-spending (expenditures exceed revenue) in two or more forecast years, or projects a deficit by FY2029, but has not crossed the 8% threshold.

No Deficit — District does not project a deficit by FY2029. These districts are still shown for transparency and because they still operate within the same broken funding system.

Data sources: All fiscal projections come from the ODEW FY26 Required Spring Update Financial Forecasts filed by each district in Spring 2026. Property tax data (voted rates, effective rates, assessed valuations) come from the Ohio Department of Taxation DTE-515 and SD-1, Tax Year 2024. Sales tax revenue calculated from Ohio FY2024 state sales tax collections ($13.7B at 5.75% = $238.3B taxable base). Each district's share of the 1% sales tax pool ($2.38B) is distributed proportional to its projected FY2029 deficit. We show every district — including those with no projected deficit — because transparency and credibility require it.