Research Paper

Accountability and Funding for Ohio’s Public Districts and Nonpublic Scholarship Schools

Compares Ohio requirements for traditional public districts and nonpublic schools receiving state scholarships, together with the scale and funding of scholarship programs.

Publication Date

August 10, 2026

Author / Organization

Ohio Common Ground

Topic Area

Ohio Property Taxes

PAPER NUMBER

White Paper No. 014

RESEARCH CENTER NO.

RL-2026-022

VERSION NO.

1

VERIFICATION STATUS

Verified — Published Research

VERIFICATION DATE

August 10, 2026

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Format: PDF

Type: White Paper

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RESEARCH Overview

Executive Summary

This report compares what Ohio requires of traditional public-school districts and nonpublic schools enrolling students with state scholarships.

It documents the scale and geography of the nonpublic sector, growth in scholarship payments, and differences in accountability and transparency obligations. The record supports neither a “zero accountability” nor an “equivalent accountability” characterization.

Insights

Key Findings

  • Scale: nonpublic schools enroll about 9.7% of Ohio's combined public-and-nonpublic students.
  • Geography: nonpublic schools operate in 79 of 88 counties.
  • Scholarship spending: payments rose from $554.5 million in FY2022 to about $1.09 billion in FY2025.
  • Since FY2022, scholarships are funded directly by state appropriation.
  • Accountability regimes differ.

Framework

Methodology & Scope

The report uses Ohio statutes and rules, ODEW data and program rules, LSC fiscal analyses, OBM records, and Auditor of State authorities. Advocacy summaries are treated only as leads; adopted figures are verified against primary sources.

context & qualifications

Limitations & Notes

Descriptive, not evaluative. It documents legal obligations rather than compliance in practice. Community and STEM schools are outside scope, requirements can change, and student outcomes are not compared across sectors.

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