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West Clermont School District

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Fiscal Reports and Documents

Fiscal Reports and Documents

FINANCIAL REPORTS

Annual Financial Reports

A Comprehensive Annual Financial Report (CAFR) is a set of financial statements for a state, municipality or other governmental entity that comply with the accounting requirements established by the Governmental Accounting Standards Board (GASB). Recent annual financial reports include:

Modified Tax Budgets

Five-Year Forecast Reports

The five-year forecast serves as a tool to communicate and assess the financial health of a school district. School districts are required to submit five-year forecasts twice annually to the Ohio Department of Education (see Ohio Revised Code 5705.391 and Ohio Administrative Code 3301-92-04) and may elect to submit additional updates at any time.

Each five-year forecast contains two components: 1) historical and projected financial data and 2) notes to explain any significant changes or “assumptions” the District used to develop the reported financial projections. For more detailed information about five-year forecast content, please view the Ohio Department of Education’s guide, “How to Read a Five-Year Forecast.”

Recent West Clermont Five-Year Forecast Presentations and Reports

To search/view a specific five-year forecast for any district in Ohio from Fiscal Year 2013 to the present, visit the Ohio Department of Education.