The five-year forecast is the primary document used to assess the financial health of a public school in Ohio. The Ohio Department of Education requires the district to file this report at least twice annually. At the time of completion, it is an educated prediction of how the district will financially perform for the current year, as well as four additional years into the future. This management tool engages district leadership in long-range planning of the financial issues facing the district. It is important to realize that this document is a tool and is subject to change as time progresses. Adjustments and changes will inevitably happen between the first and even the second year, let alone the fifth. One of the most important pieces to the forecast are the assumptions or notes. These assumptions provide support and explanation for the numbers.