While local school districts try to finish up the year and prepare for virtual or socially distant graduation ceremonies, they are also looking ahead to fall.

Ohio Gov. Mike DeWine is asking districts to prepare for the possibility students will not return to full-time in-person classes.

“That makes it really difficult to make decisions in light of the fact that things may change 10 times in the next three months,” Fairfield City School District superintendent Billy Smith said Wednesday.

School districts across southwest Ohio face a unique challenge in trying to plan for August, when — in a normal year — students would be heading back to class.

“We don’t have a lot of answers,” Smith said. “We do anticipate that the start of the next school year will not be a traditional one.”

School districts hope for a traditional start to next school year, but they are also preparing for the possibility that remote learning will still play a role by the time classes resume.

“We know that along with businesses and our entire economy that we’ve been hit very, very hard,” Princeton City Schools superintendent Tom Burton said. “So being flexible in our approach is absolutely critical and that’s what we need to do.”

DeWine suggested a two-day blended learning plan in which students are split up into two groups. Each group would have two days of in-person classes each week, but on separate days from each other with remote learning the other three days a week.

“So, the moving parts would include, 'What about transportation?'” Burton said. “'What about scheduling? How many kids would be in a classroom? How many kids would be online while others in person?'”

Burton and Smith both acknowledged a blended learning plan could be difficult for working parents to handle. In the end, however, both superintendents said student safety is the top priority and they will follow the state’s guidance and recommendations.

“It’s difficult to get too deep into the planning process when you don’t have any parameters,” Smith said.

Lakota School District released this statement regarding its plans for the fall:

"While we traditionally begin planning for the new school year in January, our plans now include re-imagining what school might look as a result of COVID-19. Several weeks ago, district leaders began talking about several different scenarios for the fall so that we are prepared for the directives we will eventually receive from the State. While we certainly hope that August will bring a traditional start to the new year, we know that it is a very real possibility that remote learning will be a part of it in some capacity."

CINCINNATI — The city budget is finally balanced, but it took $67 million of American Rescue Plan funding to make it happen. On Thursday, at the first public hearing for Cincinnati’s 2022 budget, groups made their case to receive a portion of what’s left.

But members of council are still uncertain about the city’s financial future. Decisions made in Columbus could radically change Cincinnati’s plans.

The issue: "There is significant uncertainty in the short term regarding the extent of income taxes,” said assistant city manager Chris Bingham.

Earnings tax, which funds a majority of Cincinnati’s city budget, can usually only be collected from people working within city limits.

During the pandemic, Gov. Mike DeWine signed an order allowing Ohio cities to collect the tax from people working remotely for local companies while living elsewhere.

RELATED: Remote workers want to stop paying city income taxes

That measure isn’t permanent, however. And if people don’t return to working in-person, inside city limits, the tax revenue they generated for local government will be lost.

Worst of all, from a local government’s point of view: The Ohio House and Senate are considering bills that would require cities to refund the remote workers who paid earnings tax during the pandemic.

“It would be absolutely devastating for a city like Cincinnati that is so dependent on the earnings tax,” said Councilmember David Mann, who chairs City Council’s budget and finance committee.

But Cincinnati would also have time to plan. Mann said he and his colleagues are ready to use American Rescue Plan money to fill the tax gap this year and next if necessary.

“It’s not like the money disappears the next day” if a new bill is passed, Mann said. “One of the things we did when we made estimates about how to use the stimulus money was to increase our contingency because of those issues.”

The city budget must be finalized and approved by the end of June.