Mansfield City School District released from fiscal emergency

Tuesday, December 20, 2016

Columbus – Auditor of State Dave Yost today released the Mansfield City School District (Richland County) from fiscal emergency, a status it held for three years. 

The district was placed in fiscal emergency on Dec. 17, 2013 as a result of its failure to adopt and submit a recovery plan that would eliminate a projected fiscal year 2014 deficit.

“It takes strong leadership to erase a substantial deficit,” Auditor Yost said. “The district’s leaders had to make some tough choices, but they can take satisfaction in knowing their finances are finally sound.”

To eliminate a $3.7 million deficit, the district reduced staffing by 148 employees for annual savings of approximately $4.7 million. The district, which educates 3,360 students, achieved additional savings by closing Newman Elementary and ending its sponsorship of three conversion community schools. In fiscal year 2015, the district realized additional revenue from a five-year $4 million annual emergency levy, which passed on Nov. 5, 2013.

Additionally, the district had to satisfy the following requirements to be terminated from fiscal emergency:

  1. Effectively implement a financial accounting and reporting system in accordance with Section 118.10(A) of the Ohio Revised Code; 
  2. Correct or eliminate all fiscal emergency conditions and prevent new ones from occurring;
  3. Meet the objectives of the financial plan; and
  4. Prepare a five-year forecast in accordance with standards issued by the Auditor of State; the opinion expressed by the Auditor’s office is “nonadverse."

A full copy of this fiscal emergency termination is available online.


The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,900 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.

Dominic Binkley
Public Information Officer