Author: FFP Ai Bot

Illustration: The Fostoria Free Press.

FOSTORIA- Every year Fostoria City Council votes on how the city will spend its money, and every resident who pays city income tax or property tax has a stake in that decision. The documents are public. Here is where to find them and how to read them.

Start with the city’s Finance page

The city’s Finance page explains that the Auditor’s office oversees “budgeting, accounting, payroll, income tax administration, financial reporting, and other fiscal services.” The Auditor’s Office, Income Tax Office and Finance Department are on the second floor of the Municipal Building.

The same page notes that Fostoria partners with the Regional Income Tax Agency (RITA) to administer and collect municipal income taxes, so residents file city returns and make payments through RITA.

Read the financial recovery plan

The most useful single document is the City of Fostoria Financial Recovery Plan, posted under “Related Documents” on the Finance page. Fostoria has operated under a state-supervised fiscal emergency, and Ohio law in Ohio Revised Code Chapter 118 requires a city in that situation to adopt a financial plan and file it with a Financial Planning and Supervision Commission.

According to the plan, the original version was approved by council on Dec. 6, 2016, and it has been updated every year since. The plan says its main objective “is to eliminate all fiscal emergency conditions” determined by the Auditor of State, and that it serves as “a master plan by which all future appropriation measures must comply.”

Inside you will find the assumptions behind the numbers: property tax millage, income tax projections, health care cost estimates, capital outlay needs and debt service. For example, the plan lists the city’s voter-approved operating levies and income tax renewals and how long each runs. Reading it shows you which revenue the city depends on, and which levies may come back before voters.

Know the two key budget documents

Ohio’s tax levy law sets the basic calendar. Under Ohio Revised Code 5705.28, most local governments adopt a tax budget for the next fiscal year by July 15, unless the county budget commission waives that requirement. Under Ohio Revised Code 5705.38, “on or about the first day of each fiscal year,” each taxing authority must pass an appropriation measure, and it may pass supplemental appropriations during the year.

The appropriation ordinance is the one that actually authorizes spending, broken out by fund and department. Amendments to it show up on council agendas throughout the year as ordinances “amending” or “supplementing” appropriations.

Watch council agendas

Budget legislation goes through Fostoria City Council like any other ordinance. The city’s online Agenda Center posts council agendas, and many meetings have a recording. Look for items in the Finance Committee report and for appropriation ordinances on first, second or third reading. Those readings are your window to ask questions before a final vote.

Check the audits

The Finance page notes that “Ohio law requires audits of each public office,” and points residents to the Ohio Auditor of State to “review the health of the city.” The Auditor of State’s website has an audit search where you can look up the City of Fostoria and read completed audit reports, including findings, if any.

Ask for what is not posted

If you want a document that is not online, such as a monthly revenue report or a department’s spending detail, you can request it. The city’s public records portal says Fostoria provides access to public records under Ohio Revised Code 149.43. Under that law, public records must be made available for inspection promptly and copies provided at cost within a reasonable time. The Ohio Attorney General’s Sunshine Laws Manual explains your rights in plain language.

Tips for reading a city budget

• Find the general fund. It pays for most day-to-day services, such as police and fire, and is where shortfalls usually show up.
• Separate restricted funds. Water, sewer and street money generally must be spent for those purposes.
• Compare years. The recovery plan forecasts several years ahead, so you can see the trend, not just one year.
• Bring questions to council. Elected officials and the Auditor’s office can explain line items.

For current figures, tax rates and meeting dates, always check the city’s website, because numbers change with each annual update.

Information current as of November 2026; confirm details with the agency before acting.

Sources

City of Fostoria: Finance (fostoriaohio.gov)
City of Fostoria: Financial Recovery Plan 2026-2030, Dec. 2, 2025 (fostoriaohio.gov Document Center)
City of Fostoria: Agenda Center (fostoriaohio.gov)
City of Fostoria: Public records portal (cityoffostoriaoh.nextrequest.com)
Ohio Revised Code Chapter 118, Fiscal emergencies (codes.ohio.gov)
Ohio Revised Code 5705.28, Tax budget (codes.ohio.gov)
Ohio Revised Code 5705.38, Annual appropriation measures (codes.ohio.gov)
Ohio Revised Code 149.43, Public Records Act (codes.ohio.gov)
Ohio Attorney General: The Sunshine Laws Manual (ohioattorneygeneral.gov)