Bettsville Local School District Placed in Fiscal Emergency

Thursday, February 6, 2014

Columbus – An operating deficit of $775,000 prompted Auditor of State Dave Yost today to place the Bettsville Local School District (Seneca County) in a state of fiscal emergency.

“With an operating deficit this high, school officials knew they had a real problem,” Auditor Yost said.  “The commission is facing some tough choices in the coming weeks and months, and my office stands ready to assist where we can.”

The Bettsville Local School District Board of Education passed a resolution on November 19, 2013 to request an analysis of the district’s general fund by the Auditor of State’s office.  After conducting the analysis, the Auditor of State’s office determined and certified an operating deficit of $775,000 for the fiscal year ending June 30, 2014.  The operating deficit represents 36 percent of the district’s general fund revenues for the 2013 fiscal year.

A Financial Planning and Supervision Commission will now be created to assume all or part of the powers of the board of education.  Three members of this commission must be appointed within 15 days of this declaration of fiscal emergency.  A financial plan must be developed by the commission within 120 days of its first meeting to address the district’s financial crisis.

The Auditor of State serves as an advisor to commissions for all school districts in fiscal emergency. In this role, the office provides accounting training and assistance, as well as monthly monitoring of the district's financial activity to ensure compliance with the recovery plan and various accounting rules and reports.

A full copy of this fiscal emergency declaration may be accessed online.



The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,800 state and local government agencies.  Under the direction of Auditor Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.

Carrie Bartunek
Press Secretary