Bellbrook-Sugarcreek Local School District


What led to this audit?

Bellbrook-Sugarcreek Local School District submitted a five-year forecast in May 2019 to the Ohio Department of Education showing a projected deficit of nearly $11 million in FYE 2023. Based on this forecast, the AOS chose to conduct a performance audit to identify potential cost savings measures which would address the projected deficit balances, under its authority in Ohio Revised Code § 3316.042.

What did we find?

While the District took proactive measures to address its forecasted deficit, the November 2019 five-year forecast shows a forecasted deficit starting in FYE 2022 growing to approximately $11.6 million in FYE 2024. The audit identified 11 recommendations related to operations that could lead to cost savings or improved management practices based on industry standards and peer school district averages. However, these recommendations would not fully resolve the projected deficit. Additional measures would need to be implemented in order to address the remaining deficit. These measures, outlined in Recommendation 12, could drastically change service levels within the District and would need to be reviewed by District leadership.

The District has a levy on the March 2020 ballot. The audit does not assume passage of the levy and the recommendations represent options for the District to consider to address its projected deficit.