LSC appropriation spreadsheet

Publisher. Ohio Legislative Service Commission, Legislative Budget Office.

What it is. The line-item detail behind each main operating budget: every appropriation line item in state government, by fund group and fund, with an amount per fiscal year. Published alongside the budget act and indexed at /budget/{ga}/main-operating-budget. Called budget in detail through the 132nd General Assembly and appropriation spreadsheet from the 133rd; the two names are the same artifact.

Coverage held here. The 129th General Assembly through the 136th — FY2012-13 through FY2026-27 — filtered to the Department of Education’s line items, which are the ones numbered 200xxx. Earlier bienniums back to the 124th exist as greenbook PDFs and are not extracted; see “The Greenbook series”.

What it can be trusted for # ↑ Contents

The enacted appropriation, the actual expenditure, and the adjusted appropriation for a named line item in a named fiscal year — provided the right variant is read, which is the whole difficulty with this source.

LSC publishes each biennium twice:

Variant	What it states	What it does not
as enacted / as enrolled	The bill’s whole path: introduced, each chamber’s substitute and report, conference, and as enacted	Nothing about what was later spent
with actual expenditures and adjusted appropriations	Actual spending for closed years, and the adjusted appropriation for the year still open	The enacted figure, for any year that has closed — the column is overwritten

The second point is the trap. The revised workbook looks like a superset and is not: for the 132nd, it reports FY2018 as an actual and FY2019 as an adjusted appropriation, and states what was enacted for that biennium nowhere at all. Both variants are held here for that reason.

Caveats # ↑ Contents

• A fiscal year does not identify a column. These workbooks carry $ Change and % Change columns headed with a year, and the as enacted variant carries an amount for every stage the bill passed through. Only the enacted, actual and adjusted columns are extracted; the legislative stages are real figures that never became law and are left in the source.
• An unlabeled column means different things in the two variants. In the revised workbook a bare FY 2014 is spending; in the enacted one it is a prior year. Nothing in the cell says so.
• The 129th serves the same file under both names. Its as-enrolled and with-actual-expenditures URLs return byte-identical content, so FY2012-13 has actuals and no enacted figure anywhere in this series.
• Delivered as OLE2 under an .xlsx name for the 129th. The format is settled by the file’s leading bytes rather than its extension.
• These are appropriations, not payments. What a district received is dew-foundation; what the General Assembly appropriated to a line is this. They answer different questions and a difference between them is not an error in either.

Verification # ↑ Contents

Against each other. Sixteen documents across eight bienniums overlap heavily: a fiscal year is reported by up to four of them, as an enacted amount in the act that made it and as a prior-year actual in later ones. Over 900 claims are corroborated by at least a second document and none of them disagree. That is asserted where the fixture is built, which then writes one row per claim with a documents count — because the raw extract, summed the obvious way, counts every appropriation twice.

Against the publisher’s own total. The FY2026-27 greenbook prints a fund-group table: $14,881,272,733 for FY2026 and $15,300,066,884 for FY2027. Summing the enacted lines here, less the property tax reimbursement items — which the greenbook itself says sit in the State Revenue Distributions section rather than the department’s budget — lands $12.15 million short in FY2026 and $31.15 million short in FY2027, 0.08% and 0.20%. That residual is unexplained and is left stated rather than tuned away. Some combination of line items would close it exactly; choosing one to make the numbers meet would be fitting the answer, and the residual would stop being visible the moment it changed.

Retrieval # ↑ Contents

edfund-connect fetch <bill>-enacted and <bill>-actuals, for each of hb153, hb59, hb64, hb49, hb166, hb110, hb33, hb96. Digest-pinned in source-digests.txt.