fy2016 rove d op ng bbudget...2015/08/13 · fy2016 board of education approved operating budget...
TRANSCRIPT
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ols
FY2016 Board of Education Approved Operating Budget
PRESENTATION 1
Board of Education of Charles County Fiscal Year 2016 Approved
Operating Budget
1
Agenda• Objectives
• Revenue Increases
• Cost Increases
• Budget Reductions
• Financial Overview
• Future Financial Considerations
2
FY2016 Board of Education Approved Operating Budget
PRESENTATION 2
Objectives• Submit a budget that reflects the basic needs of the system and
avoids program or personnel reductions.
• Keep the focus on student achievement and maintain funding for the classroom. Address State mandated testing requirements.
• Maintain core programs and progress.
• Provide Phase II base funding for St. Charles High School.
• Request base funding for salary increases so employees are placed on proper longevity STEPS/LEVELS.
• Utilize fund balance to address deferred maintenance.
• Maintain employment and avoid furloughs or layoffs.3
REVENUE INCREASES
4
FY2016 Board of Education Approved Operating Budget
PRESENTATION 3
State Funding $640,512 Increase
($5.0)
$.0
$5.0
$10.0
$15.0
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
Req
uest
State Incremental Funding$ in Millions
Note: FY 2012 reflects federal ARRA and Ed jobs funding.
Total increase in State revenue is based on theMaryland State Department of Education $640,512,or 0.4 percent.
State revenues are based on changes in enrollment,county wealth, and free‐and‐reduced‐meals programeligibility relative to all other counties.
• Full‐time equivalent enrollments decreased from the previous fiscal year by 110.75 students, or 0.4 percent.
• State Compensatory Aid is based on eligible Free and Reduced‐Price Meal Students (FARMS). Enrollments increased 281 students or 3.1 percent from last fiscal year. The total FARMS rate is 35.0 percent.
• Geographic Cost of Education Index (GCEI) funding base is $1.7 million.
5
County Funding $4.2 Million Increase
($1.0)
$4.0
$9.0
$14.0
$19.0
$24.0
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
Bud
get
County Incremental Funding$ in Millions
Note: 2013 includes state retirement2014 include $2.0M one‐time funding.
Total County funding increased $4.2 million or 2.6 percent.
State Law (Article 5‐202) requires the minimum Maintenance of Effort (MOE) funding level to be no less than the prior year’s per pupil funding amount, adjusted by the change in enrollments. The County MOE funding requirement is $678,111 less than FY2015.
County funding also includes required allocations to support the teachers’ pension in accordance with the Budget Reconciliation and Financing Act of 2012 (Senate Bill 1301/House Bill 1801).
6
FY2016 Board of Education Approved Operating Budget
PRESENTATION 4
Other Revenues• Fund Balance Transfer – $2.0 Million
– Total use of fund balance is $5.2 million; $3.2 million for general fund operations and $2.0 million for deferred maintenance projects.
– The fund balance obligation will be reduced, to the extent possible, from savings related to employee turnover and retirements.
7
Other Revenues• Food Service Meal Price Increase
– The Healthy, Hunger‐Free Kids Act of 2010 requires the school system to set meal prices equal to (or above) the Federal reimbursement rate for Free and Reduced Meals.
– The law limits the amount of the increase to $0.10 in any one‐year period.
– This required increase would raise lunch prices for the 2015 – 2016 school year to $2.55 for elementary students and $2.80 for secondary students.
8
FY2016 Board of Education Approved Operating Budget
PRESENTATION 5
COST INCREASES
9
Health Care Costs Insurance $3.0 Million
$.0
$5.0
$10.0
$15.0
$20.0
$25.0
$30.0
$35.0
$40.0
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
…General Fund Actual
Expenditures($ in Millions)The budget includes a cost increase of $3.0
million, or 10.5 percent over the FY2015 budget.
Funding based on anticipated industry trend cost increases for FY 2016.
An ongoing insurance committee is reviewing health care costs. The potential impact of the Affordable Care Act is under review.
Changes in benefits are subject to union negotiations and directly impact overall compensation.
10
FY2016 Board of Education Approved Operating Budget
PRESENTATION 6
St. Charles High School Recurring Cost: Phase Two ‐ $1.5 MillionRecurring operating funds are requested for the new high school based on additional enrollments and maintaining class size:
• Expected FY2016 enrollment of 1,370 students
• 24 new staff positions related to 392 additional students
Total amount requested is $1.5 million
11
Description FTE Amount $*
Teachers 16 1,064,901
Instructional Assistants
3 84,142
Building Service Personnel, Pool Manager
3 121,032
Vice Principal and Guidance Counselor
2 193,202
Total Compensation
24 1,463,277
Supplies and Materials
30,723
Total Request 24 $1,494,000*Note: Includes employee benefits
Teachers’ Pension $955,800The budget increase required by the Budget Reconciliation and Financing Act of 2012 (BRFA [Senate Bill 1301/House Bill 1801]) to support the teachers’ pension is $955,800 more than last fiscal year.
The following chart shows the funding streams from county government for fiscal years 2013 through 2016.
The funding streams are in addition to the required MOE amount calculated under the Education Article 5‐202.
In FY2016, this cost will be offset by acounty revenue increase of $948,300.The net impact on the operating budget is$7,500.
$.0
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
$7.0
$8.0
2013 2014 2015 2016
Pension Funding Requirements
$ in Millions
12
FY2016 Board of Education Approved Operating Budget
PRESENTATION 7
Bus Contracts ‐ $480,000
$.0
$5.0
$10.0
$15.0
$20.0
$25.0
$30.0
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
Bud
get
Student Transportation Actual Contractual Expenditures
The school system’s operational bus fleet is 340 (331 contractual and 9 owned by CCPS).
Funding will replace 17 buses beyond the 15‐year limitation, and four additional special education contracts to accommodate 100 new special education students.
State transportation funding represents 41 percent of transportation expenditures.
In FY 2013, Charles County ranked 4th in the state out of 24 counties in cost per pupil attending ($1,018).
13
Project Lead The Way –Technology Education ‐$242,800 Description Amount $
Materials of Instruction (consumable materials for all programs)
173,800
Student and Teacher Laptops (55 total laptops)
59,600
Core Teacher Training (37 teachers)
9,400
Total $242,800
Funds would support STEM programs including Gateway to Technology, Pathway to Engineering and Biomedical Sciences.
Cost includes:• the cost of required
teacher training (registration fees, stipends, travel and lodging),
• materials of instruction (instructional supplies and equipment)
• Technology.
14
FY2016 Board of Education Approved Operating Budget
PRESENTATION 8
Other Mandatory Costs• Maryland Association of Board of Education Insurance
Premium ‐ $276,412– This budget request reflects an insurance premium increase for workers’ compensation (10.0 percent) and an increase for property / liability insurance (5.0 percent).
• Nurses’ Contract ‐ $61,000– Contract increases for benefits and wages.
15
One Level/STEP Increase and Scale Adjustments ‐ $5.5 million
• Funds would support a negotiated one Level/Step increase for employees in the Education Association of Charles County (EACC) and the Association of Federal, State, County and Municipal Employees (AFSCME).
• Funds would also support end‐of‐scale adjustments as stated in the negotiated agreement.
• No change to extra‐duty or part‐time wages.
16
FY2016 Board of Education Approved Operating Budget
PRESENTATION 9
Other Cost Increases• Athletic Trainers ‐ $205,000
– Funds restored from FY 2015 budget reductions to provide a certified athletic trainer in each high school.
• Maintenance Projects ‐ $2,000,000–Provide funds for asphalt, infrastructure and roof repairs.
17
Budget Reductions
18
DESCRIPTION Reduction $Budget Lapse Salary Target 3,000,000.00
Budget Lapse FICA Target or OPEB 1,405,000.00
Health Insurance Copay Increases & Changes 500,000.00
Classified Pension Plan Funding 600,000.00
RESERVES:
Program Stipends Savings 125,000.00
Supplies, Materials and Equipment Reserve 665,000.00
Technology Replacement Reserve 100,000.00
Utility Budget Savings 500,000.00
Capital Outlay Reserve 500,000.00
GRAND TOTAL $ 7,395,000.00
FY2016 Board of Education Approved Operating Budget
PRESENTATION 10
FINANCIAL OVERVIEW
19
Trends in Full‐time Equivalent (FTE) Student Enrollments
(300.0)
(200.0)
(100.0)
‐
100.0
200.0
300.0
400.0
500.0
600.0
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
Bud
get
Student EnrollmentChange in Full‐Time Equivalent (FTE)
For FY2016, preliminary estimates for student enrollment are expected to reach 25,501, an increase of 0.3 percent (88 students more than the previous year).
20
Fiscal Year FTE Change Percent2004 24,451 992 4.2%2005 25,012 562 2.3%2006 25,479 467 1.9%2007 25,797 318 1.2%2008 25,843 46 0.2%2009 25,861 17 0.1%2010 25,897 36 0.1%2011 25,955 58 0.2%2012 25,870 (85) ‐0.3%2013 25,717 (153) ‐0.6%2014 25,524 (193) ‐0.8%2015 25,413 (111) ‐0.4%
2016 Est. 25,501 88 0.3%
FY2016 Board of Education Approved Operating Budget
PRESENTATION 11
FY2016 BudgetOperating Cost Per Pupil = $13,104
(An increase of $330.00 from the previous fiscal year)
Instruction(Classroom)
CentralAdministration
Maintenance, Operations& Capital Outlay
$0.13
Student Transportation
$0.08
$0.66
$0.03
Student & Community Services
$0.01 $0.09
School Administration
21
FY2016 Budget By Object $334 Million
Supplies & Materials, Equipment
3%
Contracted Services12%
Other (Utilities, Transfers etc.)
5%
Salaries & Wages60%
Employee Benefits20%
Compensation80%
22
FY2016 Board of Education Approved Operating Budget
PRESENTATION 12
Revenue ScheduleDescription Amount $
FY2015 Revenue Budget 327,336,800
Incremental Changes:
Local Revenues
Teachers’ Pension (SB1301) 948,348
Maintenance of Effort (MOE, 110.8 student decline) (678,111)
Additional Base Funding Request 3,929,263
Total Local Revenues (2.6 percent increase) 4,199,500
State Revenues (0.4 percent increase) 640,512
Fund Balance Transfer (Total of $5.2 million) 2,000,000
Total Incremental Changes 6,840,012
FY2016 Revenue Budget 334,176,812
Percent Increase 2.1 percent
23
Expenditure ScheduleDescription Amount $
FY2015 Expenditure Budget 327,336,800
Requested Cost Changes:
Health Insurance 3,000,000
St. Charles High School Recurring Cost (Phase two of two) 1,494,000
Teachers’ Pension (SB1301) 955,800
Bus Contracts (replace 17 buses, add 4 special education routes) 480,000
Project Lead The Way – Technology Education 242,800
MABE Insurance Premium 276,412
Nurses’ and Athletic Trainers’ Contract 266,000
Reserve Negotiations (One STEP/LEVEL Cost with Scale Adjustments) 5,520,000
Maintenance Projects 2,000,000
Budget Reductions ($7,395,000)
Total Requested Cost Changes 6,840,012
FY2016 Expenditure Budget 334,176,812
Percent Increase 2.1 percent
24
FY2016 Board of Education Approved Operating Budget
PRESENTATION 13
Future Financial and Program Considerations
• Funding OPEB (Other Post‐Employment Benefits) Requirement ($35.3 million ARC)
• Funding Partnership for Assessment of Readiness for College and Careers (PARCC) testing requirements
• Financial Impact of the Affordable Care Act Requirements and managing health care costs.
• Unmet Requirements (Supplemental Budget Request, deferred maintenance projects, GWWO study, technology)
• Funding STEP/LEVEL increases and cost‐of‐living adjustments. Address starting teacher salaries.
25
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ROLLMENchange in stuortation, supp
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the past ten ynt. Full-time eds half day anment is used trgarten, evenin
ge in Head Cou
(200.0)
(100.0)
-
100.0
200.0
300.0
400.0
500.0
600.0
2005
C
pproved Opera
TSudent enrollmeplies, textbookclass size and hrate change, aprojections, bun provided bygement is combe equivalent (Fby 88.0 studen
years, full-timeequivalent is and would be to determine thng high school
unt and Full-tim
2006
2007
Change in
ating Budget__
ent correlates s and other vteaching respoand registrationuilding trends
y the Marylandbined with histFTE) student ents from last ye
e equivalent sta term used to
counted as a he number of and part-time s
me Equivalent
Avg 2005 Avg 2010 Avg 2015
2008
2009
n Head C(FTE) S
_____________
3
with the nevariable costs.onsibilities. Sn trends. Alth are considered Office of Ptorical student enrollment out ear’s 25,413 stu
tudents have ireflect a stude.5 full-time
students eligibstudents.
(FTE) Enrollm
Head- 2009 - 2014 - 2016
2010
2011
Fiscal
ount andStudent E
____________
eed for additi This model
Student enrollmhough buildined in the grow
Planning and tenrollment trenof 24 countie
tudent enrollme
increased at anents’ time in sequivalent).
ble for state ai
ment
dcount FT223.4 (54.4) (54.5)
2012
2013
Year
Full-timeEnrollmen
HEAD
FULL
__________
onal teachers,assumes the
ment projectiong permits are wth rate adjusthe Charles Conds. The coun
es. FTE studeent (.35 percen
n annual growschool or class
Full-time equd and generall
TE282.0 (67.4) (11.4)
2014
2015
e Equivalnt
DCOUNT
L-TIME EQUIV
, support stafmaintenance ons are based onot used in th
stments at eacounty Office onty ranks 10th nt enrollment
nt).
wth rate of 0.0s (e.g., a studeuivalent studely excludes pr
2016
Bud
get
2017
Bud
get
lent
VALENT
ff, of on he ch of in is
01 nt nt
re-
2018
Bud
get
REV CounCounMarydecre Fund$3,92
StateState Educfor stperce
FundThe uschoo
FoodThe HpriceIn ordincregenerfor el
FY 2016 Ap
VENUES
ntyFundinnty funding ryland Annotaeased by 110
ding includes29,263 for ge
eFundingrevenues aration (MSD
tudent enrollent reduction
dBalanceuse of fund bols, such as a
dServiceMHealthy, Huns equal to thder to complase is also nral fund subslementary stu
pproved Opera
ngrequirementsated Code Ed0.8 students f
s $948,348 meneral opera
gre based on fE) dated Junlment and con in the Geog
Transferbalance relieasphalt repai
MealPricenger-Free K
he Federal rely with the laecessary to csidies. This udents and $
ating Budget__
s are subjectducation Artfrom 25,523
mandated by ations.
final calculatne 12, 2015. ounty wealthgraphic Cost
es on one-timir, carpet rep
eIncreaseids Act of 20imbursemenaw, we are rcover typicarequired inc
$2.80 for sec
_____________
4
to Maintenaticle 5-202. .75 the prev
the State of
tions from th Charles Co
h. A state revt of Educatio
me funds for placement an
010 requiresnt rate for Frraising lunchal compensatcrease wouldcondary stud
____________
ance of EffoFull-time eq
vious fiscal y
f Maryland f
he Marylandounty ranks 1venue projecon Index (GC
designated mnd school pla
s that the schree and Reduh prices by $tion and foodd raise FY20dents.
__________
ort (MOE) sequivalent en
year, or 0.4 p
for Teachers
d State Depar10th out of 2ction assumeCEI).
maintenanceaygrounds.
hool system uced Meals (0.10 cents. d increases a
016 lunch pri
et forth in thenrollments percent.
’ pension an
rtment of 24 counties es a 50
e projects at
set meal (FARMS). This price
and avoid ices to $2.55
e
nd
5
Change
-30
-10
10
30
50
70
90
110
Change
(7
(2
3
8
13
18
FY 2016 Ap
e in County Rev
000000
000000
000000
000000
000000
000000
000000
00000020
05
Green = Ne
e in State Reven
7,000.0)
2,000.0)
3,000.0
8,000.0
3,000.0
8,000.0
pproved Opera
venues
Avg 2005 Avg 2010 Avg 2015
2005
2006
C
ew School Op
nues (Amount in
Avg 2Avg 2Avg 2
2005
2006
St
ating Budget__
Incr- 2009- 2014- 2016
2007
2008
County F
penings
Thousands $)
2005 - 20092010 - 20142015 - 2016
2007
2008
tate Fu(Amou
_____________
5
reases $10,138.62,738.93,555.4
2009
2010
Fisca
Funding
Increas9 13,4 1,6 1,
2009
2010
Fisca
undingunts in Tho
____________
2011
2012
al Year
g Increa
ses $,004.3,355.2,533.0
2011
2012
al Years
g Increousands $)
__________
2012
2013
ases
2012
2013
eases)
2014
2015
2014
2015
Budg
et
2016
Bud
get
2016
Budg
et
MANCharlvital proceinsur Fundin
COS
OneFundEducCounadjuswouldepenreceivchang
HealCCPSclaim
FY 2016 Ap
NDATORYles County Pto the opera
ess. Mandatance costs.
ng Sources for
‐5,000
0
5,000
10,000
15,000
20,000
25,000
30,000
35,000
$ Thou
sand
s
STINCREA
Level/Steds would sup
ation Associnty and Munstments as std receive a tnding on theve a one perge to extra-d
lthCareCoS became se
ms and additi
pproved Opera
YCOSTSPublic Schooations of thetory costs in
r Mandatory Co
0
0,
0
0
0
0
0
0
0
2005
2006
ASES
epSalaryIport a negotiation of Chaicipal Emploated in the ntwo percent ce assigned sarcent cost-of-duty or part-t
ostslf-insured in
ional enrollm
ating Budget__
ols (CCPS) cschool syst
nclude state m
osts (Amounts in
2006
2007
2008
ncreasewtiated one Learles Countyoyees (AFSCnegotiated agcost-of-livin
alary scale. Ef-living adjustime wages.
n FY2008. Aments. There
_____________
6
considers matem) an essemandates, co
Thousands $)
2008
2009
2010
Fi
withSalaryevel/Step incy (EACC) anCME). Fundgreement. Eng adjustmenEmployees ustment for em
Annual healte are additio
____________
andatory cosential part ofontractual re
2010
2011
iscal Year
Contra
Mand
REVEN
yScaleAdjcrease for emnd the Assocds would als
Employees unnt for employunder the AFmployees in
th care cost inal costs ass
__________
sts (cost elemf the budget equirements,
2012
2013
act Assumptio
atory Costs
NUES
justmentsmployees in tciation of Feso support ennder the EACyees in levelFSCME uniostep 17 and
increases aresociated with
ments that ardevelopmen
, utilities, an
2014
2015
ons
sthe
ederal, State,nd-of-scale CC union ls 20 or 10, on would above. No
e due to h the
re nt nd
2016
,
Afformeets
FundFundroof r
St.CThis enrolbenefstude St Ch
71 ‐ SVICBUPOGUTEA
INS71 ‐ S73 ‐ SDIPLIBLIBMAOFTEX
73 ‐ SGran
FY 2016 Ap
rdable Care As on a regula
dBalanceds would suprepairs.
harlesHigrequest prov
llment of 392fits. Staffingents per class
harles High S
SALARIES &CE‐PRINCIPAILDING SERV
OOL MANAGUIDANCE COACHERS
STRUCTIONASALARIES &SUPPLIES & PLOMASBRARY BOOKBRARY SUPPATERIALS OFFICE SUPPLIXTBOOKSSUPPLIES & nd Total
pproved Opera
Act that havar basis to re
Maintenaport various
ghSchoolvides funds f2 students. Sg is based ons. The follow
School Oper
& WAGESALVICE PERSOERUNSELOR
Art TeacheBusiness TeEnglish teaMath TeachPE TeacherScience TeaSocial StudSpecial EduTechnologyWorld LangAL ASSISTAN
& WAGES TotMATERIALS
KSLIESF INSTRUCTIIES
MATERIALS
ating Budget__
ve not been feview and di
anceProjes maintenanc
Recurringfor the seconSalaries are bn an eight-pewing funds a
rating Budge
ONNEL
reacherachershersrsachers ies Teacherucation Teacy Educationguage TeachNTS (InclusitalS
ION (MOI)
S Total
_____________
7
fully determiscuss health
ctsce projects su
gCost(Phand-year operbased on Leeriod school are requested
et Request D
rschers Teacherherion, Life Ski
____________
ined. The inh care costs.
uch as aspha
aseTwo)ations with a
evel/Step 2 aday and an
d.
Detail
lls, TAMS)
__________
nsurance com
alt, infrastruc
a projected aand include eaverage clas
FuEqu
mmittee
cture and
additional employee ss size of 25
ull‐time uivalent A
1.02.01.01.0
1.01.02.02.02.02.02.02.01.01.03.024.0
24.0
FY201
BUDGET AMOUNT
120,08362,09858,93473,119
73,15571,940129,210122,306135,828142,761132,687118,50678,55559,95384,142
1,463,277
4,0003,231323
17,054738
5,37730,723
1,494,000
16
TeacFund1301/calcu
BusUndenot b The sThis limitaspeci
MaryIncrFounprofitMemthe G Fundcomp
ProjPLTWmiddat all ScienPointcompto PLsuppo Fundtravetechn
AthlThe ahigh treatm
FY 2016 Ap
chers'Pends would sup/House Bill
ulated under
Contractser Maryland e operated fo
school systemrequest will ation, and 4 ial education
ylandAssoease
nded in 1957t organizatio
mbers benefitGroup Insuran
ds reflect an apensation and
ectLeadtW is a nationdle and high
Charles Counces (BMS) t. The PTE pleter prograLTW curricuort.
ds will cover l and lodgin
nology (comp
leticTrainathletic trainschool to pre
ment and mo
pproved Opera
nsion(SB1port the Bud1801). The the Educatio
sAnnotated C
for longer tha
m’s operatioprovide funadditional sp
n students.
ociationo
, the Marylaon dedicated in numerounce Pool, an
additional 10d a 5 percen
theWay(Pnal non-profschools. Thunty middle curricula is iand BMS cu
ams and fulfiulum, techno
the annual cg), materialsputers).
nersner program separe athlete
onitor rehab
ating Budget__
1301)dget Reconcifunding stre
on Article 5-
Code § 7-804an 15 years.
onal bus fleetnds to replacepecial educa
ofBoardof
and Associatto serving a
us ways fromnd the Worke
0 percent insnt increase in
PLTW)–Tfit company the Gateway t
schools. Paimplementedurricula are Cill a graduatilogy educati
cost of requis of instructi
started in 20es for practicprograms. C
_____________
8
iliation and Feams are in a-202.
4. (2) (i) a sc
t is 340 (331e 17 buses thation bus con
fEducatio
ion of Boardand supportin
m participatiners' Compen
surance premn property/lia
echnologythat provideto Technologathway to End at all high Career and Tion requiremion is a grad
red teacher tion (instructi
009 to providce, evaluate Coaches rece
____________
Financing Aaddition to th
chool vehicl
1 contractualhat have reacntracts to acc
n(MABE)
ds of Educatng boards ofng in the MAnsation Fund
mium increasability insura
yEducatios STEM curgy (GTT) cungineering (Pschools with
Technology ment for manduation requi
training (regional supplie
de a certifiedinjuries, deseive training
__________
Act of 2012 (he required M
le in Charles
l and 9 owneched the 15-commodate
Insurance
tion is a privf education iABE Insurand.
se for workeance.
onrricula for elurriculum is PTE) and Bih the exceptEducation (C
ny students. irement and
gistration feees and equip
d athletic traisign and impg to deal with
(Senate Bill MOE amoun
s County may
ed by CCPS)-year 100 new
ePremium
vate, non-in Marylandnce Trusts,
ers’
ementary, implementediomedical ion of NorthCTE) In addition requires
es, stipends, pment) and
iner in each plement h
nt
y
).
m
.
d
h
concuFY 2
NursFund
BUDThe f DESC B B H C R GRA
BudFund
BudThe e$118MediFor Memplbe ge
HealBy inemer
FY 2016 Ap
ussions and 015.
ses’Contrading includes
DGETREDfollowing bu
CRIPTION Budget LapsBudget LapsHealth InsurClassified Pe
RESERVES Program St Supplies, M Technology Utility Bud Capital Out
AND TOTAL
getLapsedds would be g
getLapseemployer's p,500 of an emicare tax is 1Medicare taxoyees excee
enerated from
lthInsurancreasing all gency visits
pproved Opera
first aid. Fu
acts contract inc
DUCTIONSudget line ite
se Salary Tarse FICA Targrance Copay ension Plan F
: tipends Savin
Materials andy Replacemedget Savings tlay ReserveL
dSalarySagenerated fro
FICATargportion of themployee's an.45 percent
x, there is no d the Social
m OPEB con
nceCopayhealth insurby $75.00 (
ating Budget__
unds would r
creases for b
Sems will be r
rget get or OPEBIncreases &Funding
ngs d Equipmentent Reserve
e
avingsom turnover
getorOPEe Social Secunnual wagesof every dolcap (ceilingSecurity cei
ntributions.
yIncreaserance co-payunless admit
_____________
9
restore base b
benefits and w
reduced from
B & Changes
t Reserve
r.
EBurity (FICA)
s and salary allar of each eg or limit). Ciling cap. Th
s&Changys by $5.00 (tted), it is an
____________
budgets that
wages.
m the operati
) tax is 6.2 pand the empemployee's aCurrently, 1.he remainin
ges(prescriptionnticipated to
__________
t were elimin
ing budget
Reducti 3,000 1,405 500 600 125 665 100 500 500 $ 7,395
percent of thloyer's porti
annual wage3 percent ofg target amo
ns and officegenerate bu
nated in
ion 0,000.00
,000.00 0,000.00 0,000.00
,000.00 ,000.00
0,000.00 0,000.00 0,000.00
,000.00
e first ion of the es and salaryf all ounts would
e visits) and udget savings
y.
s.
A numimple
ClasDue tactuaannuamilliofundi
ReseReserelimiin oth
RESIn FYrelateincreEducservicto theFree The rTechn Pleasbetweallocarequi
FY 2016 Ap
mber of addementation i
sifiedPento improved arial requiredal pension coon. Dependiing ratio targ
ervesrves were esnated. Unanher line item
TRICTEDY2016 restriced to special ase is primaration Act (IDces. The fune Federal Titand Reducedremaining annology Educ
se note, budgeen fiscal yeations are usire Board of
pproved Opera
ditional costsn January 20
nsionPlanperformanc
d annual conost and preping on markget, budget ta
stablished fonticipated ex
ms or fund ba
DFUNDScted budget education p
rily attributaDEA) funds nds related totle I programd Meals (FAnticipated fucation and th
geted amounears are due tsually officiaEducation o
ating Budget__
s saving reco016.
Fundingce and a fundntribution hasaid pension
ket conditionarget amoun
r unanticipatxpenditures walance
increased byprograms is aable to Medito reflect in
o instructionm. The increARMS) studeunding increahe Energy In
nts are based to final allocal in Septemor County go
_____________
10
ommendation
ded ratio of as decreased bobligation fos, and witho
nts may be ac
ted expenditwill be accom
y $1,187,821anticipated tocal Assistan
ncreases in elnal programsease in Title ents (an impoases were attncentive gran
on original cations from
mber. In addiovernment ap
____________
ns are under
approximatebelow budge
for FY2016 iout jeopardizchieved.
tures. The remmodated e
1 over FY20o increase by
nce and Indivligible studes increased $I funds refleortant factortributable to nts.
proposals. Im authorizing
ition, this infpproval.
__________
r review for
ely 80 percenet levels. This approximazing the scho
eserves will either via bud
015. Restricty $717,500. vidual with Dents and incr$320,000, prect increasesr in Title I althe Career &
In most caseg agencies. Fformation do
nt, the he Board’s ately $3.2 ool system’s
be dget savings
ted funds This
Disabilities eased
rimarily due in eligible llocations). &
es, changes Final grant oes not
s
The fo
Revenof Edugeneratranspaid, exEnglis NON-For sppublicare recost ototal amounlocal percenplacedby the FOUNThe fothe exkey cosince minimthe coThe exequivaSeptemAdditiformuformuguaranThe flocal sourcerelativcountyacross The Blegislaand is This f
FY 2016 Ap
ollowing parag
STATnues from the ucation (MSDal operationsortation, specixtended elemesh proficiency.
-PUBLIC SPEpecial educati
c day and residsponsible for f educating a cbasic cost. A
nt are shared school boards
nt local basis.d in non-publice state on a prop
NDATION PRoundation progxpense formulaomponent of M1973. The ex
mum funding lunty governmexpense formulaalent (FTE) mber 30th of ionally, it is
ula. Under ula approach, nteed a minimformula also r
abilities to es by providvely more aid;y wealth “equs the state.
Bridge to Excation in 2004 cnow referred t
formula was m
pproved Opera
EXPLANA
raphs describe
TE REVENUEMaryland Sta
DE) include bls (foundatioial education, entary educatio
ECIAL EDUCon students pential programthe local shar
child, plus 200Any costs ab
between the s on a 70 pe. Expendituresc institutions aportional basis
ROGRAM gram was forma. This formu
Maryland’s eduxpense formulalevel per pupilents to providea was the increschool enrolthe previousa “minimumthe minimumlocal school
mum funding lerecognizes theraise revenue
ding less wea this inverse r
ualizes” educa
cellence Publicchanged the exto as the found
modified to pro
ating Budget__
ATIONOF
GENE
e state, federal a
E ate Departmentock grants for
on program),compensatory
on and limited
CATION placed in non-ms, the countiesre of the basic0 percent of thebove the base
state and theercent state/30s for studentsare reimburseds.
mally known asula has been aucation fundinga guaranteed al and required
e a local matcheased full-timellment as of school year
m foundation”m foundation systems areevel per pupil disparities in
es from localalthy countiesrelationship toation spending
c Schools Actxpense formuladation programovide state and
_____________
11
FREVENU
ERAL FUND
and local reven
t r , y d
-s c e e e 0 s d
s a g a d . e f . ” n e .
n l s o g
t a . d
localenrolthe pimplipupil SPECStateadditprogrspecipubliprogrstudeoffer Specare bstudewealtby ston th TRAEachtransgrantarea transeightperce LegisAssetransbeen legisl1998additsafe, withi
1 Impdifferprodu
____________
UECATEGO
S
nues for the op
l aid to schoollment and “baprior year fiscicit price deflal amount.
CIAL EDUCAe aid for spectional costs rams for studial education sic schools; hram is not avents may be ring more speci
cial education pbased on the ents in each juth. This portiotatute. The Go
his basis in the
ANSPORTATIh county recsportation baset is increased b
consumer sportation, witht percent or ent.
slation enactembly, Housesportation gran
from this llation enacted
8, counties withtional funds. N
efficient tranin the county.
plicit Price Defrence betweenuct and the cur
__________
ORIES
perating budget
ol systems baase cost” per stcal amount muator1 resulting
ATION FORMcial education
associated wdents with distudents receivehowever, if
vailable in the placed in a
ialized service
programs in thnumber of sp
urisdiction adjuon of the grant overnor has prstate budget si
ION ceives a graned on the prevby the change i
price indexh a maximuma minimum
ed by the e Bill 244, nt. Subsequentlower base. Ain 1996, begin
h enrollment inNon-public pupnsportation in
flator (IPD) me
n the real gross rrent price.
t.
ased on genertudent by takinultiplied by thin the target p
MULA recognizes th
with providinsabilities. Moe services in than appropriapublic schoolprivate scho
s.
e public schoopecial educatiousted by counis not mandaterovided fundinince fiscal 198
nt for studevious year. Thin the Baltimo
x for privam not to excee
less than thre
1992 Generreduced th
t increases havAs a result onning with fiscncreases receivpils are providespecified zone
easures the domestic
ral ng he er
he ng ost he ate ls, ol
ols on
nty ed ng 8.
nt he re
ate ed ee
ral he ve of
cal ve ed es
The fstudencosts. speciatransp COMThe Stestabli“new“Civilefundinfor stresultidisadvto Excwas bfederaaccordArticlestudenbe use STATState "non-dattendare ndomicin outby staor St. Charlein whoschool MEDILocal MarylreimbuDeparHygiematchthe pe LIMIUndersupporproficiconsis For puEnglisidentif
FY 2016 Ap
formula grantsnts recognize
Each school al education stuorted in fiscal
PENSATORYtate Compensaished in fiscal“ compensatorytti Task Force
ng to local schtudents with ing from eduvantaged envirocellence in Pubased on eligib
al aid programding to Sectioe, the formulnts eligible for ed.
TE - OUT OF reimbursemen
domiciled studding Charles Cot domiciled
ciled students dt-of-county liviate law and tho
Mary’s Counes County bouole or in part bl system, as pro
ICAID REVEEducation Agand Medicaidursement shrtment of Mne as inter-go is 46.7 percenrformed proced
TED ENGLISr this program,rt programs foient students
stent with feder
urposes of thissh proficient fied as such
pproved Opera
s for transpoe additional
system receivudent in excessyear 1981.
Y AID atory Educationl 1980 and rey program in 1recommendatiool boards to special educ
ucationally or onments. Prioblic Schools Able students un
m. Beginning ion 5-207 of la requires thfree and reduc
COUNTY nt for tuition dents," defineCounty Public
in Charles Cdo not include ing arrangeme
ose Calvert, Prnty residents lundary whose by their homeovided by state
ENUES gencies (LEA),d, will receivhare paid
Mental Health overnmental trnt of the fee adure.
SH , the state provor non- and lusing a defi
ral guidelines.
s program, nonstudent meaunder the M
ating Budget__
rting disabledtransportation
ves $1,000 pers of the number
n Program waseplaced with a1985 as part ofions to providefund programs
cational needseconomically
r to the Bridgect, the funding
nder the Title Iin fiscal 2004,the Education
he number ofced price meals
applied to alled as students
Schools whoCounty. Non-students living
ents as definedrince George’s,iving near thetuition is paidcounty public
e law.
, enrolled withve the federal
through theand Mental
ransfers. Thisassociated with
vides grants toimited-Englishinition that is
n- and limited-ans a studentMaryland State
_____________
12
d n r r
s a f e s s y e g I ,
n f s
l s o -g d , e d c
h l e l s h
o h s
-t e
DepaPerfoeligibhave instruprofirepornon-progr In acPublithe pstudeimpliwealt GUAThe low-wlocalavailbelowand b STAEDUThe the Gis pato thMaryproviin thethe fawith differgeogprovicompnonwtake wagepersoto aprocucapitenerg HIGFor Highprogr
____________
artment of Eormance repoble for the gran
approved uction and sicient students.rt the actual e
and limited rams.
ccordance withic Schools Actprevious yearent enrollmenticit price deth.
ARANTEED TGuaranteed Twealth jurisdicl education talable to jurisdiw 80 percent began in fiscal
ATE – GEUCATION IND
Governor’s dGeographic Coart of the Founhe effort to enyland are abliding an adeque state. The p
factors leading providing comrent Maryland
graphic differenision. The ponents: a perswage index (Naccount of fac
es that must beonnel to each laccount for during non-pertal expendituregy.
GH ROAD special educat
h Road non-rams, are rei
__________
BUDGE
Education's Morting requirents, county sch
programs services to l. School board
expenditures ofEnglish pro
h the Bridge tt, funds are all’s limited Ent count by theeflator adjuste
TAX BASE Tax Base progctions to maintax effort. Tictions with wof statewide wyear 2005.
EOGRAPHICDEX (GCEI) iscretionary fu
ost of Educationdation Formulnsure that sche to meet thuate educationpurpose of GC
to cost differemparable educad counties andnces in the cosGCEI is comsonnel cost ind
NWI). The PCIctors that influee offered to attlocality. The Ndifferences inrsonnel supplies, such as pap
tion students -public day mbursed by
ET OVERVIEW
aryland Schoements. To bhool boards mu
for providinlimited Englisds must annualf state funds o
oficiency (LEP
to Excellence located based onglish proficiene current yeared for coun
ram encouragetain and increashese funds a
wealth per pupwealth per pup
C COST o
unding formulon Index (GCEla and is centrhool systems he challenge on for all studen
EI is to identifences associateation services d to account fost of educationmposed of twdex (PCI) and I is designed ence the level otract comparabNWI is designen the costs oies, other tha
per products an
placed in THand residentithe state on
W
ol be ust ng sh ly on P)
in on nt
r’s nty
es se
are pil pil
of
la, EI) ral in of
nts fy ed in
for nal wo
a to of
ble ed of an nd
HE ial
a
proporin this NET TSenateformucalculabased for eaSeptemNovemreceivresultsState beginn
IMPAThe IEleme1965 (districon Indproperlesser have emplonot liv Most Ipaymeconstraid to may uchooserequir ROTCCharleDeparof the the coinstrucThese Defen SPECPaymeadditioeducateligiblDisabi
FY 2016 Ap
rtional basis. s program.
TAXABLE INe Bill 277 requ
ulas that are depated twice, usupon a net ta
ach county usimber 1 and mber 1. Eace the greater ts from the twoAid is phasedning in FY2014
FEDERA
ACT AID Impact Aid laentary and Se(ESEA)) providcts with concendian lands, milirties, or other
extent, concparents in t
oyed on eligiblve on federal pr
Impact Aid funents for childruction paymethe recipient suse the fundse in accordancements.
C es County rertment of Defen
Air Force, Armst for Charles Cctors who havfunds are issu
nse on a monthl
CIAL EDUCAents for Childronal assistancte federally cle for servicesilities Act (ID
pproved Opera
CCPS no long
NCOME uires that Statependent upon lsing wealth fiaxable income ing tax return again using h local schoototal State aid
o calculations. d in over a fiv4.
AL REVENU
aw (now Titleecondary Educdes assistance ntrations of chitary bases, lowfederal prope
entrations of the uniformedle federal proproperty.
nds, except fordren with dints, are consichool districts;
s in whateverce with their l
eceives revennse for the milmy and Navy, County Public
ve retired fromued from the Dly basis.
TION - IMPAren with Disabce to school connected chils under the InEA). These pa
ating Budget__
ger participates
e education aidlocal wealth beigures that are(NTI) amountdata filed by
data filed byol system willamount of theThe increased
ve-year period,
UES
e VIII of thecation Act ofto local school
hildren residingw-rent housingrties and, to achildren who
d services orperties who do
r the additionalisabilities andidered general; these districtsr manner theylocal and state
nue from thelitary branchesto supplementSchool ROTC
m the militaryDepartment of
ACT AID bilities provide
districts thatdren who are
ndividuals withayments are in
_____________
13
s
d e e t y y l e d ,
e f l g g a o r o
l d l s y e
e s t
C . f
e t e h n
additfundsschoothemfeder
PRIOTRAReprprevi TUITThe Lackactivbaskearts a TUITStudetakinmaxiin thresidextenare $Publi TUITThe annulivingthe schildSectiAnno TUITAny CharattenwritteServiarranfamil INTEInterfund Gove“Sweautom
____________
tion to Basic s provided onol district that
m for the inrally connected
LOCA
OR-YEAR FUANSFER resents accumious years.
TION-SUMMSummer Yout
key High Schvities such aetball, floor hand crafts, whi
TION-SUMMents who fail
ng classes in thimum of two mhe summer.
dents are $200nded classes o$300 and areic Schools stud
TION-OUT OBoard of Ed
ually sets the tg arrangementschool systemd care agencyion 4-122 ootated Code of
TION-PARENparent/guard
rles County thnd school in Cen request tices. If the r
ngements will ly will have th
EREST INCOrest income re
investmentsernment Investeep Account.” mated overnig
__________
BUDGE
Support Paymn behalf of th
receives thesencreased costsd children with
AL REVENU
UND BALANC
mulated reserv
MER YOUTH th Camp is he
hool. It provas soccer, thockey, swimiffle ball and ot
MER SCHOOLcore subjects
he summer schmake-up credit Fees for C
0 per course. or original crede offered to Cdents only.
OF STATE ducation of Ctuition rates fot students who
m by a state ay, or court, aof the Educf Maryland.
NT PAYMENdian, who livhat wants theharles County
to the Directrequest is appbe made, if de right of due p
OME evenue is gen in the Mtment Pool (M The sweep ac
ght investment ET OVERVIEW
ments and IDEhese children. e funds must us of educatinh disabilities.
ES
CE
ve equity fro
CAMP eld at Henry E
vides supervisetouch footba
mming, kickbather games.
L should considool program. ts may be takeCharles Coun
For make-udit classes, feeCharles Coun
Charles Counor out-of-couno are placed
agency, licenseas provided bcation Articl
NT ves outside oeir child(ren) y, must submit tor of Stude
proved, paymedisapproved, thprocess.
nerated througMaryland LocMLGIP) and thccount is a fulaccount, whic
W
EA A se ng
m
E. ed ll, ll,
der A en
nty up es
nty
nty nty in ed by le,
of to a
nt nt he
gh cal he ly ch
providpotentneeds.corporamoundisburby the RENTCommmay bworthwinterferental/fee fooccursoperat The Bschoolactivitobject
•
•
•
•
•
•
PAYRRevensalarieproducand cr SALEEquipmadvertsold afrom i
FY 2016 Ap
des flexibilitytial while main. The accounrate checking nt of residual rsed by the state county on a m
T - SCHOOL munity groups be permitted while purposeere with any /utilities fee wior building ses or requires ting hours of th
Board of Educal facilities anties and eventtives:
to develop utilizing putogether; to provide County citivarious leiactivities; to provide athe mental persons invto compprograms dhours; to minimizebetween thOffice of other agencto provideresources w
ROLL TRANSnue from schooes paid to emplctions, substiturowd control fo
E OF PROPERment determintised for sale inat auction or qinterested parti
pproved Opera
y to maximizntaining controlnt is linked daccount and hfunds. The apte on a bi-mon
monthly basis.
FACILITIESand non-profitto use school
es when such program of thill be charged iervices costs i
time beyondhe facility.
ation allows thend grounds fots to support
a sense of cublic schools to
opportunitiesizens to pursuisure and self
activities whicand physical d
volved; lement exisduring and b
e the duplicatiohe Board of E
Community cies; and e more effic
within the comm
SFERS ol offices to offloyees for dramutes, game relator buses.
RTY ned to be sun local newspapquotations maes. All money
ating Budget__
ze investmentl over liquiditydirectly to thehas a targetedppropriation isnthly basis and
t organizationsl facilities foruse does not
he school. Ain addition to aif the activityd the normal
e use of publicor communitythe following
community byo bring people
s for Charlesue interests inf-improvement
h will enhancedevelopment of
sting schoolbeyond school
on of activitiesEducation, theServices, and
cient use ofmunity.
fset payroll ma ted services
urplus may bepers. It may be
ay be solicitedy received shall
_____________
14
t y e d s d
s r t
A a y l
c y g
y e
s n t
e f
l l
s e d
f
e e d l
be deFinanTechCounincom TUITThe BannuPubliall "nattenare ndomiin ouby stor StCharin whschoo The Sapprostudereducstudethe waiv The uCharsuppoAnno109, MISCThe revencateg RESReveand/o VENEffecSchoAtlanthis cpay Camou
2 SecEduc
____________
eposited by thnce, Busine
hnology to the Bnty general fume to the appro
TION-OTHERBoard of Educ
ually set the tuiic Schools. Thnon-domiciled
nding Charles not domicilediciled students ut-of-county litate law and tht. Mary’s Courles County bohole or in partol system, as p
Superintendentoving enrollents. The Suce the tuition ents" if the Suindividual cir
ver or reduction
use of public srles County fororted in accordotated Code o110, 111).
CELLANEOUmiscellaneous nue that has nogories above.
STITUTION enues collecteor legal court c
NDING COMMctive July 20ools entered ntic Coca-Colacontract, the sCharles Countyunt to be dis
ctions 4-121, 4-cation Article, A
__________
BUDGE
he Assistant Suess AdminBoard of Educ
und and shall opriate departm
R MD COUNcation of Charlition rates for
hese tuition ratstudents," defCounty Publi
d in Charles do not include
iving arrangemhose Calvert, Punty residents oundary whoset by their hom
provided by sta
t shall establishlments for
uperintendent for individual uperintendent rcumstances wn2.
school facilitiesr community pdance with Edof Maryland
US REVENUE revenue is co
ot been describ
ed as a resultcases.
MISSIONS 000, Charles into a contra Bottling Cosponsor, Coca-y Public Schoo
sbursed in equ
-122, and 7-10Annotated Cod
ET OVERVIEW
uperintendent oistration an
cation of Charlebe recorded a
ment.
NTIES les County shaCharles Coun
tes will apply fined as studenic Schools wh
County. None students livin
ments as definePrince George’
living near the tuition is pa
me county publate law.
h procedures fonon-domicile
may waive o"non-domiciledetermines th
warrant such
s and grounds purposes shall bducation Articl(Section 7-10
E omprised of anbed in any of th
t of arbitratio
County Publact with Mid
ompany, Inc. I-Cola, agrees ols an aggregaual installmen
01 of the de of Maryland
W
of nd es as
all nty to
nts ho n-ng ed ’s, he
aid lic
for ed or ed
hat a
in be le,
08,
ny he
on
lic d-In to
ate nts
d
every in excexclusrights TUITNOVEeducatearn athrougis an the racceptwho afollow
•
•
•
•
LO COUNSuppleconsidlaw un COUNThe oBase determEffortfundinyear’s
FederaorganiLocal programade are us
FY 2016 Ap
September 1 fchange for exsive beverage described in th
ION-NOVELEL was estational option academic credgh the Charlesextension of tegular high ts ninth-throuare referred bywing reasons:
students whwhile attenschool; stufailing gradcourse andsemester; students whfor part, schedule; students whand take thNOVEL; anstudents whSuperintend
OCAL COUNT
NTY SUPPLEemental fundindered recurringnder Education
NTY APPROPoperational bud
funds that armines the fundi”. By state
ng levels may funding level
RESTR
al and state izations and a
Education Aams and projecavailable to thually targeted
pproved Opera
for the term of xclusive promavailability rig
he contract.
L ablished in for high scho
dit. The progrCounty Publi
the services oschool progr
ugh twelfth-gy the school pr
ho need to maknding full-timeudents who hade in the first d request mak
ho are transferror all, of
ho request eahe required Engnd ho are assignedent's hearing p
TY APPROPR
EMENT ng by the coun
g under the guidn Article 5-202
PRIATIONS dget funded bre recurring iing level for “Mlaw, maintena not be less on a per pupil
RICTED FUND
governmentsagencies, proviAgency (LEActs. The fund
he LEA in granfor specific us
ating Budget__
the agreement,motional rights,
ghts and other
1994 as anool students toram is offeredic Schools andffered throughram. NOVEL
grade studentsrincipal for the
ke-up a coursee at the homeave received a
semester of ake-up of that
red to NOVELtheir original
arly graduationglish course at
ed through theprocess.
RIATIONS
nty that is notdelines of state(d).
by the countyin nature andMaintenance ofance of effortthan the priorbasis.
DS
s, and otheride funds to a
A) for specialds are typicallynts. The grantsses. The LEA
_____________
15
, , r
n o d d h L s e
e e a a t
L l
n t
e
t e
. d f t r
r a l y s
A
uses localcreattermsstrictthrouhave approand they from
The throuEducStatefor pProgrUnitedonaEducprovichildfor afor pr The ServinonpdonaStateassistfromcarteprovifacilisubsi
STAStateprogrbreakAchiprogr
USDRestrlunch
____________
the funds theyl expenditures te new progras of the indivtly prohibited fugh these gran
historically bopriations. Thdistinct accoureceive and c
m these sources
FOO
food service ugh an agreemcation of Chare Department oparticipation inram, the Schooed States D
ated commoditycation acceptiding free or r
dren in the schadhering to allrogram admini
Charles Couice Program i
profit basis thrated commodityes Departmentance from the
m school lunche sales. Furtides the fooities for the opidized overhea
STAT
ATE FOOD SEe Food Servicerams. Revenukfast served unievement (MMram for author
FEDER
DA COMMODricted funds fh allowance m
__________
BUDGE
y receive to eiton existing
ams, in accorvidual grants. from using thents to pay ex
been paid usinhe LEA must munting records annot comminwith general fu
OD SERVICE
program is ment betweenrles County anof Education, n the Nationalol Breakfast P
Department ofy food programts the respeduced price m
hools under its l federal and sistration.
unty Public is designed to
rough financialy food provide
nt of Agricue State of Mah, school breathermore, the od preparationeration of the p
ad costs.
TE REVENUE
ERVICE e grant suppor
ues are based onder the Mary
MFA) in classrized schools.
RAL REVENU
DITIES from USDA b
multiplied by thET OVERVIEW
ther supplemenprograms or
rdance with th The LEA
e funds obtainexpenditures thng local or stamaintain separa
for each grangle the revenufund revenues.
ES
made possibn the Board ond the Marylan
which providel School Lunc
Program, and thf Agriculture
m. The Board oponsibility fomeals to eligibjurisdiction an
state regulation
Schools’ Fooo operate on l assistance aned by the Uniteulture, financiaryland, receipakfast and a
school systen and servinprogram and
ES
rts School Men the number o
yland Meals Fosroom breakfa
UES
based on a phe total numb
W
nt to he is
ed hat ate ate ant ue
ble of nd es ch he e’s of
for ble nd ns
od a
nd ed ial pts la m ng
eal of or
ast
er er
of lunschoolUSDA FEDEFederabased (Breakpaid ipurchameal percenschool FEDEFederabased during
MISCRevenvariouIncludand bo
FY 2016 Ap
nches served tol year. Funds
A commodity it
ERAL FOOD al fund admin
on the salkfast, Lunch, As based on a tasing (Free, Rpurchased (Br
ntage of FARMl were the mea
ERAL FOOD al fund admin
on the servg summer feedi
LOCA
CELLANEOUnue earned by pus non-studding staff meeoard meetings.
pproved Opera
o students fromare to be use
tems.
SERVICE nistered by the of reimbuAfter School Sthe eligibility Reduced or Freakfast or LuMS students e
al is served.
SERVICE OTnistered by thing of reimbing programs.
L REVENUE
US REFUNDS providing catedent meetings
etings, luncheo
ating Budget__
m the previoused to purchase
he state. Paidursable meals,Snack) amountof the student
Full Paid), theunch) and theenrolled at the
THER he state. Paidursable meals
ES
ering service tos and eventsons, breakfasts
_____________
16
s e
d , t t e e e
d s
o . s
CHILCashfor saCashcafet OTHPaymitemsHeadRecre REBRebamanuprom VENMonifromthroupaid
____________
LDREN’S PAh payments to ales of comple
h payment for terias.
HER FOOD SEments for conts. Sales to Alpd Start, Cheation.
BATES ates to fooufacturers for
motional period
NDING COMMies paid as a pe
m vending maughout the systby Coke Cola
__________
BUDGE
AYMENTS the food serv
ete breakfast aala carte item
ERVICE tract sales of mpha Best (afte
harles County
od service r using produds and special p
MISSIONS ercentage of th
achines withintem. Current cInc., and Roya
ET OVERVIEW
vice fund earneand lunch meals sold in scho
meal and snacercare programy Parks an
from variouucts within thpurchases.
he gross revenun the cafeteriacommissions aale dinning.
W
ed ls. ol
ck m), nd
us he
ue as
are
The fo ADMIAdminwith contro(CCPSsuch apolicynecessother prograwith learninAdminwholebuildin MID-LMid-lerelatedsystemprogracategoassociparticuin thperforteachinassignadminand oindivid This admindirect instrucare sexpen(systemand pr INSTRThis edirectlin nonbe prodeliveassiste
FY 2016 Ap
EX
ollowing parag
INISTRATIOnistration incluthe general
ol of CharlesS). Included inas establishing y; providing fsary for operat
instructional ams; and assithe content
ng experinistrative expe and are not ng.
LEVEL ADMevel administrd to the adminmwide and ams and actiory includes ated with maular school or his expenditurmed by the prng school-bas
ned full-time tonistrative manaothers in thdual school adm
category isolnistration of in
instructional ection categorychool commuses, staff mwide), careerofessional med
RUCTION expenditure catly or adjunctlyn-special educaovided in a sry, instructio
ed instruction,
pproved Opera
XPLANATI
raphs describe
ON udes the activiregulations, ds County Pun administratio
and administefiscal and inttions; supportin
and supporsting the instand process ences forenditures affecconfined to a
MINISTRATIOration includesnistration and
school-level ivities. In expenditures
anaging the oschools. Activ
ure category rincipal, vice psed departmeno individual sagers, school
he general suministrative se
lates expenditnstructional pexpenditures c. Included inunication cost
developmener and technoldia support.
tegory includesy deal with teaation settings. school classroonal televisio
online servic
ating Budget__
IONOFEX
e each expendit
ities associateddirection, andublic Schools
on are activitiesering operatingternal servicesng each of therting servicestructional staff
of providingr studentsct CCPS as a
single school
ON s expendituressupervision of
instructionaladdition, thisfor activities
operation of avities included
are: dutiesprincipal, non-
nt chairpersonschools, schoolclerical staff,
upervision ofervices.
tures for theprograms fromcaptured in then this categoryts, graduation
nt programslogy programs
s activities thataching students
Teaching mayom via direct
on, computer-es, or through
_____________
17
XPENDITU
ture category fo
d d s s g s e s f g . a l
s f l s s a d s -s l
f, f
e m e y n s s
t s y t -h
correhomestudeexpercurricInstruoccurthe bschoopsychinstruschoo SuppsysteadmiHowexpen Instruwagefor interainstruinstruInclutypesinclufundiconsiIntern
•
•
•
•
•
• TextbAll sinstruareas
____________
URECATE
for the operatin
espondence; ine or hospital;ents are instruriences, or pcular activituction also ir on a regular
benefit of the iol media hological seuctional staff ol department
port personnelemwide initiatiinistration and
wever, schoolnditures remai
ructional Salares for instructi
staff whosaction with uctional proguctional suppouded are salaris employed buding those ing if they aidered as em
rnal Revenue S
• Teachers aides and
• Tutors, rlibrarians/
• School dalso teach
• Guidance school psy
• Coaches, staff, subs
• Library aid
books & Classsupplies and muction as descs to include
__________
BUDGE
EGORIES
ng budget.
n another loca; or in other ucted, presenteparticipate in ties and adincludes most basis at the schinstructional p
services, gervices for development, chairpersons w
l and relatedives are categd/or mid-level l level staffin in this catego
ries & Wageson as defined
se responsibstudents the
grams and rort services asies for the folby the Boardstaff support
are receiving mployees acc
Service.
and instructinterns reading spec/media speciali
department cha
counselors ychologists
classroom tecstitutes des
sroom Instrucmaterials usedcribed above f
regular pro
ET OVERVIEW
ation such as settings whe
ed with learninextra- or co
dult programt activities thhool level or forogram, such aguidance an
all studentand salaries o
who also teach.
d expenses fogorized in eith
administratioff developmeory.
s: Salaries anabove are thoilities include delivery orelated stude defined abovllowing positio
d of Educatioted by federwages and a
cording to th
tors, assistant
cialists, schoists airpersons wh
and assistant
chnical suppo
ctional Supplied in support ofor the prograograms, speci
W
a re ng o-
ms. hat for as nd ts, of .
for her on. nt
nd se de of nt
ve. on n,
ral are he
ts,
ol
ho
ts,
ort
es: of
am ial
prograschoolstaff psycho Other expendthat arare deinstruc SPECSpeciastudenhave bterm cognitdefineEducain thiprograincludstudenspeciainstitu STUDThis improvor soland tpersonand sservicanalyzimprovthe codiagnohome,group interprstaff mcircumthat arand mhome data; a HEALThe Bcontracountycategothat a
FY 2016 Ap
ams, career l and library m
developmenological servic
Instructionaditures for insre reportable escribed undectional supplie
CIAL EDUCAal education innts who, throubeen determine
special eductive, emotionaled in the Mation’s Special s category ar
ams for studeded are day annts with disaal education seution.
DENT PERSOcategory incluve student atteve student prothe communinnel services isupervising ates; identifyinzing causes ofved attitude tompulsory attenosing student school, or work service
reting the promembers; pro
mstances surroure related to h
maintaining reclocation, fami
and preparing p
LTH SERVICBoard of Eduacts health servy's Departmentory are physicaare not instruc
pproved Opera
and technolomedia programnt, guidances and adult ed
al Costs: struction as deto those progr
er textbooks as.
TION cludes activitieugh appropriated to have tempcation needs l, and/or physi
Maryland StaEducation By
re public schoents with disand residential
abilities who ervices in a st
ONNEL SERVudes activitiesndance at scho
oblems in the ity. Examplesinclude directittendance andg non-attendaf non-attendanoward attendanndance law; invproblems arisicommunity;
es for the chilblems of studmoting modifunding the indi
his or her probcords of scholy characteristpertinent statist
CES ucation of Chvices in partnet of Health. In
al and mental hctional and pro
ating Budget__
gy programs,s, instructionalce services,ducation.
All otherescribed aboveram areas thatand classroom
es designed forte assessment,porary or long-
arising fromical factors, as
ate Board ofylaw. Includedool instructionabilities. Alsoprograms forreceive their
tate or private
VICES s designed toool and preventhome, school,s of studentng; managing,
d social workance patterns;
nce; promotingnce; enforcingvestigating anding out of thecasework andld and parent;
dents for otherfication of theividual studentlem; acquiring
ool attendance,tics and censustical reports.
harles Countyership with thencluded in thishealth activitiesovide students
_____________
18
, l ,
r e t
m
r , -
m s f d n o r r e
o t , t ,
k ; g g d e d ; r e t g , s
y e s s s
with Examhealtphysihealtillnesstudeinjuri STUThe used schoovehicvehicother OPETypickeepiand swareexterand Inclutechninstruand tequip MAIMainactivbuildand pprope COMThis CharCounsegmschoosuch CAPThe with acquibuildacquiarchieduca
____________
appropriate mmples would inth services, ical and mentth examinatioss care, otherents, nursing ries, and referra
UDENT TRANexpenditures for transport
ol, and schoocle operation scle servicing, r pupil transpor
ERATION OFcal expendituing the physisafe for use. S
ehouse operatiorior care of th
the overall uded in this expnicians assignuctional and the cost of all pment.
INTENANCEntenance of vities related todings and othepreventive maierty.
MMUNITY SEcategory inc
rles County Punty Communit
ments of the comol activities aas parochial sc
PITAL OUTLAexpenditures ithe cost of
isition, construdings, and equisitions anditecture andational specifi
__________
BUDGE
medical and nnclude directin
activities cotal health screons, emergencr health-relateservices, treatals for other he
NSPORTATIOincluded in thting students ol activities. services, moni
maintenancertation services
F PLANT ures in this caical plant opeSome of the aons and servic
he facility, maisecurity of
penditure catened to repair
non-instructioservice contra
E OF PLANT plant expendo grounds kee
er fixed equipmintenance, and
ERVICES cludes activitieublic Schools ty Services prommunity other
and adult educchool transport
AY in this categorydirecting and
uction and renouipment. Ind improvemd engineeriication develo
ET OVERVIEW
nursing serviceng and managinoncerned wieening, periodcy injury aned services fotment of minoealth services.
ON his category abetween hom Included a
itoring servicee services, ans.
ategory includen, comfortablactivities includces, interior anilroom service
the facilitiegory are servic
r and maintaonal equipmenacts on movab
ditures includeeping, repair oment, scheduled replacement o
es provided bfor the Charle
ograms or somr than for publcation programtation.
y are associated managing thovations of lanncluded are siment serviceing service
opment service
W
es. ng th
dic nd for or
re me, are es, nd
de le, de nd es, es. ce
ain nt
ble
es of ed of
by es
me lic ms
ed he
nd, ite es; es; es,
and bimprov FIXEDIncludcontrib
FY 2016 Ap
building acquvement service
D CHARGESded in this catebutions to emp
pproved Opera
uisition, conses.
S egory are locaployee retireme
ating Budget__
struction, and
al school boardent, employer’s
_____________
19
d
d s
portioemplaccidliabilinsur
____________
on of Socialoyee insurancdent, disabilitylity insurance rance.
__________
BUDGE
al Security ce and benefi
y, tuition reimband workers
ET OVERVIEW
and Medicarits (health, lifbursement, etcs' compensatio
W
re, fe, .), on
FY 2016 Approved Operating Budget__________________________________
20 BUDGET OVERVIEW
REVENUESUMMARY
FISCAL YEAR
DESCRIPTIONACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
GENERAL FUND50 ‐ STATE REVENUES5030 ‐ STATE‐NONPUBLIC SPEC ED 1,033,531 1,188,000 1,188,000 (0)5031 ‐ STATE‐FOUNDATION PROGRAM 105,628,127 104,971,728 105,447,642 475,9145032 ‐ STATE‐SPECIAL ED FORMULA 6,196,749 6,396,799 7,010,857 614,0585033 ‐ STATE‐TRANSPORTATION 10,130,310 10,260,683 10,548,410 287,7275036 ‐ STATE‐COMPENSATORY AID 27,535,278 28,928,798 30,264,547 1,335,7495041 ‐ STATE‐OUT OF COUNTY 33,115 0 0 (0)5044 ‐ STATE‐MEDICAID REVENUES 910,000 909,000 909,000 (0)5045 ‐ STATE‐LIMITED ENGLISH 928,904 1,126,076 1,311,728 185,6525046 ‐ STATE‐GUARANTEED TAX BASE 306,032 0 0 (0)5048 ‐ STATE‐GCEI 3,512,428 3,501,859 1,767,220 (1,734,639)5049 ‐ STATE ‐ HIGH ROAD 13,096 0 0 (0)5050 ‐ STATE‐NET TAXABLE INCOME 863,706 2,342,091 1,818,142 (523,949)
50 ‐ STATE REVENUES Total 157,065,084 159,625,034 160,265,546 640,51251 ‐ FEDERAL REVENUES5153 ‐ FEDERAL‐IMPACT AID 338,447 388,000 388,000 (0)5155 ‐ FEDERAL‐R.O.T.C. 544,342 430,000 430,000 (0)5161 ‐ FEDERAL‐SP ED IMPACT AID 65,923 52,000 52,000 (0)
51 ‐ FEDERAL REVENUES Total 948,713 870,000 870,000 (0)52 ‐ LOCAL REVENUES5204 ‐ PRIOR YEAR FUND BALANCE TRANSFER 0 3,201,086 5,201,086 2,000,0005206 ‐ TUITION‐SUMMER YOUTH CAMP 25,393 26,000 26,000 (0)5207 ‐ TUITION‐SUMMER SCHOOL 127,560 127,000 127,000 (0)5208 ‐ TUITION‐OUT OF STATE 740,490 649,400 649,400 (0)5209 ‐ TUITION‐PARENT PAYMENTS 58,646 74,100 74,100 (0)5210 ‐ INTEREST INCOME 33,577 74,880 74,880 (0)5211 ‐ RENT‐SCHOOL FACILITIES 201,192 210,100 210,100 (0)5212 ‐ PAYROLL TRANSFERS 87,291 100,000 100,000 (0)5215 ‐ SALE OF PROPERTY 7,042 10,000 10,000 (0)5216 ‐ TUITION‐OTHER MD COUNTIES 200,371 313,600 313,600 (0)5221 ‐ MISCELLANEOUS REVENUE 29,939 35,000 35,000 (0)5222 ‐ RESTITUTION 66,256 0 0 (0)5226 ‐ VENDING COMMISSIONS 68,140 69,000 69,000 (0)5227 ‐ TUITION‐NOVEL 17,702 30,000 30,000 (0)
52 ‐ LOCAL REVENUES Total 1,663,599 4,920,166 6,920,166 2,000,00053 ‐ LOCAL COUNTY APPROPRIATIONS5300 ‐ COUNTY‐SUPPLEMENT 1,813,068 0 0 (0)5301 ‐ COUNTY‐APPROPRIATIONS 155,048,932 161,921,600 166,121,100 4,199,500
53 ‐ LOCAL COUNTY APPROPRIATIONS Total 156,862,000 161,921,600 166,121,100 4,199,500GENERAL FUND Total 316,539,396 327,336,800 334,176,812 6,840,012FOOD SERVICE* 11,791,009 12,785,000 13,032,641 247,641RESTRICTED 15,289,863 15,983,806 17,171,627 1,187,821
Grand Total 343,620,268 356,105,606 364,381,080 8,275,474
CHARLES COUNTY PUBLIC SCHOOLS REVENUE SUMMARY
14 15 16
*Note: Includes a $0.10 price increase.
FY 2016 Approved Operating Budget__________________________________
21 BUDGET OVERVIEW
EXPENDITURESUMMARYBYCATEGORYANDOBJECTCODE
FISCAL YEAR
CATEGORYACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
GENERAL FUND01 ‐ ADMINISTRATION 8,780,940 8,924,443 9,375,305 450,86202 ‐ MID‐LEVEL ADMINISTRATION 20,591,084 21,321,466 22,356,320 1,034,85403 ‐ INSTRUCTION71 ‐ SALARIES & WAGES 123,307,731 127,767,960 127,233,203 (534,757)73 ‐ SUPPLIES & MATERIALS 9,854,636 5,161,347 4,287,882 (873,465)OTHER INSTRUCTION COST 2,137,532 2,387,230 2,562,406 175,176
03 ‐ INSTRUCTION Total 135,299,900 135,316,536 134,083,491 (1,233,046)04 ‐ SPECIAL EDUCATION 28,775,751 29,836,656 30,938,372 1,101,71605 ‐ STUDENT PERSONNEL SERVICE 3,464,141 3,664,689 3,654,649 (10,040)06 ‐ STUDENT HEALTH SERVICES 2,814,306 3,144,300 3,205,300 61,00007 ‐ STUDENT TRANSPORTATION 25,005,090 24,231,116 24,729,013 497,89708 ‐ OPERATION OF PLANT 25,890,234 25,586,511 25,233,565 (352,946)09 ‐ MAINTENANCE OF PLANT 6,408,879 7,480,173 8,044,775 564,60210 ‐ FIXED CHARGES 55,984,706 64,344,571 67,828,895 3,484,32412 ‐ COMMUNITY SERVICE 681,402 734,757 749,157 14,40013 ‐ CAPITAL OUTLAY 2,631,334 2,751,582 3,977,971 1,226,389
GENERAL FUND Total 316,327,767 327,336,800 334,176,812 6,840,012FOOD SERVICE* 11,223,521 12,785,000 13,032,641 247,641RESTRICTED 15,289,863 15,983,806 17,171,627 1,187,821
Grand Total 342,841,151 356,105,606 364,381,080 8,275,474
14 15 16
FISCAL YEAR
OBJECT CODEACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
GENERAL FUND71 ‐ SALARIES & WAGES 191,683,699 198,556,328 200,341,810 1,785,48372 ‐ CONTRACTED SERVICES 37,301,749 38,371,749 40,929,649 2,557,90073 ‐ SUPPLIES & MATERIALS 14,864,086 8,875,955 8,406,811 (469,144)74 ‐ OTHER CHARGES 10,638,528 11,886,854 11,349,146 (537,708)75 ‐ EQUIPMENT 3,254,880 2,091,050 2,110,208 19,15878 ‐ FIXED CHARGES 55,984,706 64,344,571 67,828,895 3,484,32479 ‐ TRANSFERS 2,600,119 3,210,294 3,210,294 0
GENERAL FUND Total 316,327,767 327,336,800 334,176,812 6,840,012FOOD SERVICE* 11,223,521 12,785,000 13,032,641 247,641RESTRICTED 15,289,863 15,983,806 17,171,627 1,187,821
Grand Total 342,841,151 356,105,606 364,381,080 8,275,474
14 15 16
*Note: Includes a $0.10 price increase.
FY 2016 Approved Operating Budget__________________________________
22 BUDGET OVERVIEW
FULL‐TIMEEQUIVALENT(FTE)SUMMARY
FISCAL YEAR
CATEGORY ACTUAL FTE APPROVED FTE APPROVED FTE FTE CHANGEGENERAL FUND01 ‐ ADMINISTRATION 81.5 80.5 81.5 1.002 ‐ MID‐LEVEL ADMINISTRATION 263.5 278.5 282.5 4.003 ‐ INSTRUCTION 1,958.1 1,938.9 1,941.9 3.004 ‐ SPECIAL EDUCATION 452.0 486.1 499.1 13.005 ‐ STUDENT PERSONNEL SERVICE 41.0 47.0 47.0 0.007 ‐ STUDENT TRANSPORTATION 10.0 18.0 18.0 0.008 ‐ OPERATION OF PLANT 221.8 249.3 251.3 2.009 ‐ MAINTENANCE OF PLANT 56.0 58.0 59.0 1.012 ‐ COMMUNITY SERVICE 0.0 0.0 0.0 0.013 ‐ CAPITAL OUTLAY 2.0 4.0 4.0 0.0
GENERAL FUND Total 3,085.9 3,160.3 3,184.3 24.0FOOD SERVICE 95.1 117.6 117.6 0.0RESTRICTED 107.1 111.8 104.9 ‐6.9
Grand Total 3,288.1 3,389.7 3,406.8 17.1
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Note: School nurses (45 full‐time equivalent) are contracted with the Charles County Department of Health.
FY 2016 Approved Operating Budget__________________________________
23 BUDGET OVERVIEW
ADMINISTRATIONEXPENDITURECATEGORYFISCAL YEAR
CATEGORYACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
71 ‐ SALARIES & WAGES 6,428,629 6,958,851 7,156,213 197,36272 ‐ CONTRACTED SERVICES7202 ‐ AUDITING 203,888 197,400 197,400 07205 ‐ LAUNDRY & DRY CLEANING 157 0 0 07206 ‐ CONSULTANTS 95,405 124,500 74,500 (50,000)7212 ‐ EMPLOYEE ASSIST SERVICES 26,225 37,410 37,410 07217 ‐ LEGAL FEES 45,747 105,000 105,000 07221 ‐ MAINTENANCE CONTRACT‐INST 0 1,000 1,000 07222 ‐ PRINTING EXTERNAL 18,433 27,000 27,000 07227 ‐ VEHICLE REPAIR/MAINT 34 475 475 07228 ‐ FOOD SERVICE REIMB 14,511 14,000 13,000 (1,000)7230 ‐ REPAIRS‐EQUIPMENT 2,333 2,000 2,000 07234 ‐ TEST SCORING SERVICE 2,155 0 2,200 2,2007244 ‐ EMPLOYEE BACKGROUND CHECK 30,926 40,000 51,700 11,7007245 ‐ HARDWARE MAINTENANCE 36,456 30,000 30,000 07246 ‐ SOFTWARE MAINTENANCE 801,867 489,000 807,000 318,0007261 ‐ BANK SERVICE FEES 30,253 20,000 20,000 07299 ‐ OTHER CONTRACTED SERVICE 177,107 138,856 138,856 07240 ‐ ADVERTISING/PUBLICATIONS 10,694 45,365 45,365 07238 ‐ EQUIPMENT RENTAL 57 0 0 0
72 ‐ CONTRACTED SERVICES Total 1,496,247 1,272,006 1,552,906 280,90073 ‐ SUPPLIES & MATERIALS7304 ‐ COMPUTERS 223,768 0 0 07308 ‐ DUPLICATING SUPPLIES 198,905 195,803 195,803 07311 ‐ FORMS 73,720 93,250 90,250 (3,000)7320 ‐ REPAIR MATERIALS‐EQUIP 7,606 5,050 5,050 07325 ‐ MATERIALS‐IN‐SERVICE 0 1,500 1,500 07328 ‐ OFFICE SUPPLIES 61,979 121,482 115,482 (6,000)7329 ‐ ORIENTATION SUPPLIES 0 5,500 5,500 07332 ‐ POSTAGE 26 250 250 07333 ‐ TELEPHONE (NEW & PARTS) 101 0 0 07334 ‐ TECHNOLOGY SUPPLIES 38,629 2,000 4,200 2,2007335 ‐ TECHNOLOGY MATERIALS 2,422 0 0 07339 ‐ TESTING‐ACCOUNTABILITY 0 1,650 0 (1,650)7340 ‐ TESTING‐OTHER 4,115 8,800 8,800 07341 ‐ TEXTBOOKS 0 0 100 1007342 ‐ VEHICLE FUEL 235 380 380 07343 ‐ VEHICLE REPAIR SUPPLIES 0 310 310 07350 ‐ FURNITURE (UNDER $5 27,522 0 700 7007360 ‐ SENSITIVE ITEM PURCHASES 71,289 10,000 10,000 07365 ‐ FOOD PURCHASES 10,165 1,000 3,150 2,1507380 ‐ UNIFORMS 0 0 300 3007399 ‐ OTHER SUPPLIES & MATERIAL 34,019 27,000 25,000 (2,000)
73 ‐ SUPPLIES & MATERIALS Total 754,501 473,975 466,775 (7,200)74 ‐ OTHER CHARGES7401 ‐ BOARD MEMBERS ALLOWANCE 5,530 6,000 6,000 07404 ‐ DUES & SUBSCRIPTIONS 79,921 90,312 64,084 (26,228)7405 ‐ EMPLOYEE RECOGNITION 23,237 14,500 14,500 07424 ‐ RECRUITMENT 84,452 100,000 100,000 07437 ‐ EMPLOYEE TRANSPORTATION 8,763 18,200 18,200 07438 ‐ PROFESSIONAL DEVELOPMENT 45,769 84,090 90,118 6,028
74 ‐ OTHER CHARGES Total 247,672 313,102 292,902 (20,200)75 ‐ EQUIPMENT7501 ‐ ADDITIONAL EQUIPMENT 41,137 46,215 46,215 0
75 ‐ EQUIPMENT Total 41,137 46,215 46,215 079 ‐ TRANSFERS7903 ‐ INDIRECT COST TRANSFERS 187,246 169,706 169,706 07902 ‐ INTERFUND TRANSFERS‐FS 0 30,000 30,000 0
79 ‐ TRANSFERS Total 187,246 139,706 139,706 0Grand Total 8,780,940 8,924,443 9,375,305 450,862
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FY 2016 Approved Operating Budget__________________________________
24 BUDGET OVERVIEW
MID‐LEVELADMINISTRATIONEXPENDITURECATEGORY
FISCAL YEAR
CATEGORYACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
71 ‐ SALARIES & WAGES 19,304,235 20,276,928 20,944,350 667,42272 ‐ CONTRACTED SERVICES7206 ‐ CONSULTANTS 12,600 51,250 48,850 (2,400)7214 ‐ GAME OFFICIALS 0 50 0 (50)7216 ‐ INSPECTION FEES 59 100 100 07222 ‐ PRINTING EXTERNAL 5,053 2,000 2,000 07225 ‐ PRINTING INTERNAL 3,357 0 0 07227 ‐ VEHICLE REPAIR/MAINT 9 0 0 07228 ‐ FOOD SERVICE REIMB 13,956 6,000 3,000 (3,000)7230 ‐ REPAIRS‐EQUIPMENT 42,625 0 0 07237 ‐ TUITION FOR STUDENTS 1,000 0 0 07243 ‐ FACILITY RENTAL 23,525 23,500 2,000 (21,500)7246 ‐ SOFTWARE MAINTENANCE 157,014 155,000 155,000 07299 ‐ OTHER CONTRACTED SERVICE 220,065 106,550 94,500 (12,050)7240 ‐ ADVERTISING/PUBLICATIONS 0 80 80 07218 ‐ POSTAGE RENTAL/PO BOX 173 0 0 0
72 ‐ CONTRACTED SERVICES Total 477,435 344,530 305,530 (39,000)73 ‐ SUPPLIES & MATERIALS7304 ‐ COMPUTERS 0 800 95,200 94,4007311 ‐ FORMS 538 660 0 (660)7313 ‐ DIPLOMAS 19,998 25,884 29,884 4,0007323 ‐ MATERIALS OF INSTRUCTION 63,751 42,453 323,577 281,1247324 ‐ MATERIALS‐CURRICULUM DEV 0 1,336 1,336 07325 ‐ MATERIALS‐IN‐SERVICE 1,253 7,200 7,200 07328 ‐ OFFICE SUPPLIES 107,334 197,963 191,701 (6,262)7332 ‐ POSTAGE 16,294 153 3 (150)7334 ‐ TECHNOLOGY SUPPLIES 9,366 300 300 07335 ‐ TECHNOLOGY MATERIALS 740 1,798 1,798 07339 ‐ TESTING‐ACCOUNTABILITY 275 0 0 07340 ‐ TESTING‐OTHER 100 0 0 07341 ‐ TEXTBOOKS 13,019 29,778 29,778 07342 ‐ VEHICLE FUEL 36 0 0 07350 ‐ FURNITURE (UNDER $5 49,545 5,865 5,865 07360 ‐ SENSITIVE ITEM PURCHASES 788 0 0 07365 ‐ FOOD PURCHASES 27,165 22,683 22,683 07366 ‐ FOOD RELATED SUPPLIES 60 0 0 07371 ‐ EMERGENCY SECURITY SUPPLY 9,491 15,000 15,000 07399 ‐ OTHER SUPPLIES & MATERIAL 84,258 63,953 98,453 34,500
73 ‐ SUPPLIES & MATERIALS Total 404,010 415,826 822,778 406,95274 ‐ OTHER CHARGES7404 ‐ DUES & SUBSCRIPTIONS 4,104 4,514 4,214 (300)7420 ‐ STUDENT COMPETITIONS 500 1,250 1,250 07422 ‐ STUDENT DEVELOPMENT 0 1,800 1,800 07437 ‐ EMPLOYEE TRANSPORTATION 77,951 95,402 95,792 3907438 ‐ PROFESSIONAL DEVELOPMENT 116,430 179,977 179,367 (610)7499 ‐ OTHER 266 1,239 1,239 0
74 ‐ OTHER CHARGES Total 199,250 284,182 283,662 (520)75 ‐ EQUIPMENT7501 ‐ ADDITIONAL EQUIPMENT 206,154 0 0 0
75 ‐ EQUIPMENT Total 206,154 0 0 0Grand Total 20,591,084 21,321,466 22,356,320 1,034,854
14 15 16
FY 2016 Approved Operating Budget__________________________________
25 BUDGET OVERVIEW
INSTRUCTIONEXPENDITURECATEGORY
FISCAL YEAR
CATEGORYACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
71 ‐ SALARIES & WAGES 123,307,731 127,767,960 127,233,203 (534,757)73 ‐ SUPPLIES & MATERIALS73 ‐ SUPPLIES & MATERIALS7304 ‐ COMPUTERS 3,052,920 375 375 07306 ‐ BAND UNIFORMS 27,853 0 0 07309 ‐ HEALTH SUPPLIES 182 0 0 07311 ‐ FORMS 902 0 0 07315 ‐ LIBRARY BOOKS 484,552 378,850 382,081 3,2317316 ‐ LIBRARY SUPPLIES 62,484 69,360 102,457 33,0977320 ‐ REPAIR MATERIALS‐EQUIP 1,857 0 0 07323 ‐ MATERIALS OF INSTRUCTION 2,996,223 2,325,987 2,227,660 (98,327)7325 ‐ MATERIALS‐IN‐SERVICE 135 10,200 10,200 07328 ‐ OFFICE SUPPLIES 3,782 3,450 2,950 (500)7332 ‐ POSTAGE 15,209 3,500 1,000 (2,500)7334 ‐ TECHNOLOGY SUPPLIES 303,518 7,019 60,219 53,2007335 ‐ TECHNOLOGY MATERIALS 403,321 0 0 07339 ‐ TESTING‐ACCOUNTABILITY 25 0 0 07340 ‐ TESTING‐OTHER 259,601 231,230 139,500 (91,730)7341 ‐ TEXTBOOKS 795,229 1,126,439 546,661 (579,778)7343 ‐ VEHICLE REPAIR SUPPLIES 108 0 0 07344 ‐ VISUAL AIDS 3,729 6,606 6,606 07350 ‐ FURNITURE (UNDER $5 524,118 92,270 82,270 (10,000)7360 ‐ SENSITIVE ITEM PURCHASES 114,143 0 0 07365 ‐ FOOD PURCHASES 24,438 12,200 28,200 16,0007366 ‐ FOOD RELATED SUPPLIES 119 0 0 07380 ‐ UNIFORMS 115,676 0 0 07399 ‐ OTHER SUPPLIES & MATERIAL 650,464 893,861 697,703 (196,158)7303 ‐ ATHLETIC SUPPLIES 14,050 0 0 0
73 ‐ SUPPLIES & MATERIALS Total 9,854,636 5,161,347 4,287,882 (873,465)
14 15 16
FY 2016 Approved Operating Budget__________________________________
26 BUDGET OVERVIEW
INSTRUCTIONEXPENDITURECATEGORY(Continued)
FISCAL YEAR
CATEGORYACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
OTHER INSTRUCTION COST72 ‐ CONTRACTED SERVICES7206 ‐ CONSULTANTS 26,578 60,884 55,884 (5,000)7207 ‐ CONTRACTED INSTRUCTION 497,399 640,700 586,700 (54,000)7211 ‐ EVALUATION 620 16,970 10,970 (6,000)7214 ‐ GAME OFFICIALS 149,078 289,622 289,622 07215 ‐ MEDICAL SERVICE 12,278 11,830 11,830 07222 ‐ PRINTING EXTERNAL 334 2,300 2,300 07225 ‐ PRINTING INTERNAL 1,073 0 0 07228 ‐ FOOD SERVICE REIMB 21,225 22,400 8,390 (14,010)7230 ‐ REPAIRS‐EQUIPMENT 27,912 31,550 32,726 1,1767234 ‐ TEST SCORING SERVICE 33,850 32,000 32,000 07237 ‐ TUITION FOR STUDENTS 4,997 2,000 2,000 07241 ‐ MAINTENANCE CONTRACT 500 0 0 07243 ‐ FACILITY RENTAL 10,710 11,990 12,000 107246 ‐ SOFTWARE MAINTENANCE 158,483 80,000 80,000 07299 ‐ OTHER CONTRACTED SERVICE 503,962 413,495 656,495 243,0007240 ‐ ADVERTISING/PUBLICATIONS 2,061 0 0 07218 ‐ POSTAGE RENTAL/PO BOX 946 0 0 07238 ‐ EQUIPMENT RENTAL 1,985 0 0 0
72 ‐ CONTRACTED SERVICES Total 1,453,989 1,615,741 1,780,917 165,17674 ‐ OTHER CHARGES7404 ‐ DUES & SUBSCRIPTIONS 12,132 14,230 14,230 07420 ‐ STUDENT COMPETITIONS 114,880 177,200 177,200 07421 ‐ MUSICAL ACTIVITY 4,118 6,990 6,990 07422 ‐ STUDENT DEVELOPMENT 3,035 0 0 07426 ‐ MOVING REIMBURSMENT 3,000 0 0 07434 ‐ UTILITIES‐GAS 60 0 0 07437 ‐ EMPLOYEE TRANSPORTATION 50,200 51,600 61,600 10,0007438 ‐ PROFESSIONAL DEVELOPMENT 74,494 193,410 108,180 (85,230)7499 ‐ OTHER 892 53,400 138,630 85,230
74 ‐ OTHER CHARGES Total 262,811 496,830 506,830 10,00075 ‐ EQUIPMENT7501 ‐ ADDITIONAL EQUIPMENT 344,278 118,781 174,659 55,8787502 ‐ EQUIPMENT REPLACEMENT 0 55,878 0 (55,878)7507 ‐ BLDG IMPROVE/INSTALLED EQ 35,977 0 0 0
75 ‐ EQUIPMENT Total 380,255 174,659 174,659 079 ‐ TRANSFERS7901 ‐ OUTGOING OTHER MD LEA'S 40,477 100,000 100,000 0
79 ‐ TRANSFERS Total 40,477 100,000 100,000 0Grand Total 135,299,900 135,316,536 134,083,491 (1,233,046)
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FY 2016 Approved Operating Budget__________________________________
27 BUDGET OVERVIEW
SPECIALEDUCATIONEXPENDITURECATEGORY
FISCAL YEAR
CATEGORYACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
71 ‐ SALARIES & WAGES 23,918,608 24,659,913 25,747,060 1,087,14772 ‐ CONTRACTED SERVICES7201 ‐ ADMINISTRATIVE FEES 15,000 15,000 15,000 07206 ‐ CONSULTANTS 575 500 500 07207 ‐ CONTRACTED INSTRUCTION 9,930 9,000 9,000 07217 ‐ LEGAL FEES 21,824 100,000 100,000 07225 ‐ PRINTING INTERNAL 90 0 0 07228 ‐ FOOD SERVICE REIMB 0 50 50 07299 ‐ OTHER CONTRACTED SERVICE 1,911,966 1,662,422 1,662,422 0
72 ‐ CONTRACTED SERVICES Total 1,959,385 1,786,972 1,786,972 073 ‐ SUPPLIES & MATERIALS7320 ‐ REPAIR MATERIALS‐EQUIP 90 0 0 07323 ‐ MATERIALS OF INSTRUCTION 48,849 68,441 73,010 4,5697328 ‐ OFFICE SUPPLIES 2,133 4,070 4,070 07334 ‐ TECHNOLOGY SUPPLIES 366 0 0 07335 ‐ TECHNOLOGY MATERIALS 1,319 0 0 07340 ‐ TESTING‐OTHER 3,388 3,530 3,530 07341 ‐ TEXTBOOKS 453 400 400 07350 ‐ FURNITURE (UNDER $5 2,870 0 0 07360 ‐ SENSITIVE ITEM PURCHASES 278 0 0 07365 ‐ FOOD PURCHASES 1,672 0 0 07399 ‐ OTHER SUPPLIES & MATERIAL 5,229 5,000 5,000 0
73 ‐ SUPPLIES & MATERIALS Total 66,648 81,441 86,010 4,56974 ‐ OTHER CHARGES7404 ‐ DUES & SUBSCRIPTIONS 592 1,320 1,320 07437 ‐ EMPLOYEE TRANSPORTATION 83,630 56,490 66,490 10,0007438 ‐ PROFESSIONAL DEVELOPMENT 0 520 520 0
74 ‐ OTHER CHARGES Total 84,223 58,330 68,330 10,00079 ‐ TRANSFERS7904 ‐ SPECIAL ED‐STATE INSTIT 2,000 0 0 07905 ‐ SPECIAL ED‐NONPUB SCH 2,748,888 3,250,000 3,250,000 0
79 ‐ TRANSFERS Total 2,746,888 3,250,000 3,250,000 0Grand Total 28,775,751 29,836,656 30,938,372 1,101,716
14 15 16
FY 2016 Approved Operating Budget__________________________________
28 BUDGET OVERVIEW
STUDENTPERSONNELSERVICEEXPENDITURECATEGORY
FISCAL YEAR
CATEGORYACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
71 ‐ SALARIES & WAGES 3,336,653 3,408,639 3,398,599 (10,040)72 ‐ CONTRACTED SERVICES7207 ‐ CONTRACTED INSTRUCTION 118,057 225,000 225,000 07222 ‐ PRINTING EXTERNAL 983 2,600 2,600 07227 ‐ VEHICLE REPAIR/MAINT 168 500 500 07228 ‐ FOOD SERVICE REIMB 0 1,743 1,743 07241 ‐ MAINTENANCE CONTRACT 1,205 1,200 1,200 07299 ‐ OTHER CONTRACTED SERVICE 10,241 1,000 1,000 0
72 ‐ CONTRACTED SERVICES Total 110,172 232,043 232,043 073 ‐ SUPPLIES & MATERIALS7328 ‐ OFFICE SUPPLIES 6,592 12,250 12,250 07334 ‐ TECHNOLOGY SUPPLIES 938 0 0 07350 ‐ FURNITURE (UNDER $5 560 0 0 07360 ‐ SENSITIVE ITEM PURCHASES 379 0 0 07365 ‐ FOOD PURCHASES 465 890 890 07399 ‐ OTHER SUPPLIES & MATERIAL 1,258 1,268 1,268 0
73 ‐ SUPPLIES & MATERIALS Total 10,192 14,408 14,408 074 ‐ OTHER CHARGES7404 ‐ DUES & SUBSCRIPTIONS 459 2,250 2,250 07437 ‐ EMPLOYEE TRANSPORTATION 4,645 3,850 3,850 07438 ‐ PROFESSIONAL DEVELOPMENT 1,761 3,500 3,500 07499 ‐ OTHER 260 0 0 0
74 ‐ OTHER CHARGES Total 7,124 9,600 9,600 0Grand Total 3,464,141 3,664,689 3,654,649 (10,040)
14 15 16
FY 2016 Approved Operating Budget__________________________________
29 BUDGET OVERVIEW
STUDENTHEALTHSERVICEEXPENDITURECATEGORY
FISCAL YEAR
CATEGORYACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
72 ‐ CONTRACTED SERVICES7217 ‐ LEGAL FEES 3,784 0 0 07247 ‐ NURSING SERVICES 2,700,770 3,061,600 3,122,600 61,0007299 ‐ OTHER CONTRACTED SERVICE 44,773 55,000 55,000 0
72 ‐ CONTRACTED SERVICES Total 2,749,327 3,116,600 3,177,600 61,00073 ‐ SUPPLIES & MATERIALS7309 ‐ HEALTH SUPPLIES 23,991 27,000 27,000 07325 ‐ MATERIALS‐IN‐SERVICE 36 200 200 07328 ‐ OFFICE SUPPLIES 1,321 500 500 07350 ‐ FURNITURE (UNDER $5 7,240 0 0 07360 ‐ SENSITIVE ITEM PURCHASES 31,648 0 0 07399 ‐ OTHER SUPPLIES & MATERIAL 743 0 0 0
73 ‐ SUPPLIES & MATERIALS Total 64,979 27,700 27,700 0Grand Total 2,814,306 3,144,300 3,205,300 61,000
14 15 16
FY 2016 Approved Operating Budget__________________________________
30 BUDGET OVERVIEW
STUDENTTRANSPORTATIONEXPENDITURECATEGORY
FISCAL YEAR
CATEGORYACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
71 ‐ SALARIES & WAGES 722,301 976,395 1,000,692 24,29772 ‐ CONTRACTED SERVICES7201 ‐ ADMINISTRATIVE FEES 275,228 275,274 275,274 07203 ‐ BUS INSPECTIONS 197 1,800 500 (1,300)7204 ‐ BUS OPERATIONS‐TO & FROM 21,176,713 21,343,180 21,449,516 106,3367213 ‐ FIELD TRIPS 1,640,801 713,323 959,493 246,1707222 ‐ PRINTING EXTERNAL 856 500 0 (500)7224 ‐ PHYSICAL EXAMINATIONS 1,284 2,730 2,230 (500)7227 ‐ VEHICLE REPAIR/MAINT 1,929 1,200 1,200 07228 ‐ FOOD SERVICE REIMB 0 500 500 07230 ‐ REPAIRS‐EQUIPMENT 11,911 35,000 15,000 (20,000)7236 ‐ BUS OPERATIONS‐ATHLETICS 564,735 624,100 624,100 07244 ‐ EMPLOYEE BACKGROUND CHECK 2,387 1,766 2,000 2347245 ‐ HARDWARE MAINTENANCE 14,285 30,310 50,000 19,6907246 ‐ SOFTWARE MAINTENANCE 40,904 48,223 48,223 07252 ‐ BUS OPERATIONS‐OTHER 65,320 60,000 60,000 07299 ‐ OTHER CONTRACTED SERVICE 700 10,540 134,170 123,6307240 ‐ ADVERTISING/PUBLICATIONS 0 160 0 (160)7253 ‐ TRANSPORTAION‐READ ACAD 58,079 0 0 0
72 ‐ CONTRACTED SERVICES Total 23,855,328 23,148,606 23,622,206 473,60073 ‐ SUPPLIES & MATERIALS7304 ‐ COMPUTERS 5,725 0 0 07307 ‐ DRIVER TRAINING 342 1,080 1,080 07314 ‐ CABLING (UNDER $50 2,105 0 0 07328 ‐ OFFICE SUPPLIES 2,996 4,720 4,720 07332 ‐ POSTAGE 0 200 200 07334 ‐ TECHNOLOGY SUPPLIES 112 1,000 1,000 07335 ‐ TECHNOLOGY MATERIALS 7,090 0 0 07342 ‐ VEHICLE FUEL 1,854 1,200 1,200 07343 ‐ VEHICLE REPAIR SUPPLIES 150 6,000 6,000 07350 ‐ FURNITURE (UNDER $5 7,558 1,000 1,000 07360 ‐ SENSITIVE ITEM PURCHASES 1,144 0 0 07365 ‐ FOOD PURCHASES 662 1,000 1,000 07380 ‐ UNIFORMS 0 2,105 2,105 07399 ‐ OTHER SUPPLIES & MATERIAL 491 6,570 6,570 0
73 ‐ SUPPLIES & MATERIALS Total 30,229 24,875 24,875 074 ‐ OTHER CHARGES7404 ‐ DUES & SUBSCRIPTIONS 213 780 780 07437 ‐ EMPLOYEE TRANSPORTATION 169 760 760 07438 ‐ PROFESSIONAL DEVELOPMENT 3,909 3,620 3,620 07499 ‐ OTHER 1,027 1,080 1,080 0
74 ‐ OTHER CHARGES Total 5,318 6,240 6,240 075 ‐ EQUIPMENT7510 ‐ REPLACEMENT VEHICLES 66,342 75,000 75,000 07509 ‐ ADDITIONAL VEHICLES 325,572 0 0 0
75 ‐ EQUIPMENT Total 391,914 75,000 75,000 0Grand Total 25,005,090 24,231,116 24,729,013 497,897
14 15 16
FY 2016 Approved Operating Budget__________________________________
31 BUDGET OVERVIEW
OPERATIONOFPLANTEXPENDITURECATEGORYFISCAL YEAR
CATEGORYACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
71 ‐ SALARIES & WAGES 10,728,515 10,528,070 10,710,288 182,21872 ‐ CONTRACTED SERVICES7216 ‐ INSPECTION FEES 6,950 12,000 12,000 07220 ‐ COPIER POOL‐OVERAGE 16,200 0 0 07221 ‐ MAINTENANCE CONTRACT‐INST 4,348 192,920 192,920 07222 ‐ PRINTING EXTERNAL 75 0 0 07223 ‐ PEST CONTROL 1,294 4,000 4,000 07226 ‐ REFUSE DISPOSAL 381,454 329,000 329,000 07227 ‐ VEHICLE REPAIR/MAINT 57 0 0 07228 ‐ FOOD SERVICE REIMB 61 0 0 07229 ‐ REPAIRS‐BUILDING/GROUNDS 3,053 25,000 25,000 07230 ‐ REPAIRS‐EQUIPMENT 18,212 30,519 29,343 (1,176)7231 ‐ SEPTIC SERVICE 250 24,800 24,800 07232 ‐ SNOW REMOVAL 230,382 200,000 200,000 07233 ‐ WATER TESTING/TREATMENT 52,850 52,500 52,500 07241 ‐ MAINTENANCE CONTRACT 3,466 96,720 96,720 07245 ‐ HARDWARE MAINTENANCE 323,641 307,400 307,400 07246 ‐ SOFTWARE MAINTENANCE 36,139 45,000 45,000 07266 ‐ SURVAILLANCE SERVICE 386,400 412,087 412,087 07267 ‐ ENVIRONMENTAL SERVICES 35,059 20,000 20,000 07271 ‐ CONSTRUCTION PROFESSIONAL 12,430 0 0 07272 ‐ CONSTRUCTION‐CONTRACTORS 263,412 0 0 07285 ‐ SECURITY OFFICERS 62,193 12,000 15,000 3,0007299 ‐ OTHER CONTRACTED SERVICE 78,744 21,500 21,500 07218 ‐ POSTAGE RENTAL/PO BOX 520 3,500 3,500 07219 ‐ COPIER LEASE/CONTRACT 823,012 949,436 949,436 07238 ‐ EQUIPMENT RENTAL 3,496 0 0 0
72 ‐ CONTRACTED SERVICES Total 2,743,699 2,738,382 2,740,206 1,82473 ‐ SUPPLIES & MATERIALS7305 ‐ CUSTODIAL SUPPLIES 805,554 684,389 684,389 07309 ‐ HEALTH SUPPLIES 30 0 0 07310 ‐ SAFETY SUPPLIES 6,662 8,000 8,000 07312 ‐ POOL SUPPLIES 22,462 22,600 22,600 07314 ‐ CABLING (UNDER $50 399,848 50,000 50,000 07318 ‐ LIGHT BULBS 23,726 50,000 50,000 07319 ‐ REPAIR MATERIALS‐GROUNDS 3,259 5,400 5,400 07320 ‐ REPAIR MATERIALS‐EQUIP 134,858 67,800 67,800 07321 ‐ REPAIR MATERIALS‐BUILDING 2,262 0 0 07328 ‐ OFFICE SUPPLIES 7,982 62,100 62,100 07330 ‐ PEST CONTROL SUPPLIES 158 7,500 7,500 07332 ‐ POSTAGE 78,443 105,500 105,500 07333 ‐ TELEPHONE (NEW & PARTS) 4,340 0 0 07334 ‐ TECHNOLOGY SUPPLIES 102,241 25,000 25,000 07335 ‐ TECHNOLOGY MATERIALS 330,684 7,300 7,300 07339 ‐ TESTING‐ACCOUNTABILITY 59 0 0 07342 ‐ VEHICLE FUEL 355,856 260,000 260,000 07343 ‐ VEHICLE REPAIR SUPPLIES 1,487 2,700 2,700 07360 ‐ SENSITIVE ITEM PURCHASES 21,283 0 0 07365 ‐ FOOD PURCHASES 242 16,600 16,600 07380 ‐ UNIFORMS 53,517 30,620 30,620 07390 ‐ WAREHOUSE EXPENSE 16,110 53,000 53,000 07399 ‐ OTHER SUPPLIES & MATERIAL 182,998 113,000 113,000 07398 ‐ COMMUNITY SERVICES OFFSET 335 0 0 0
73 ‐ SUPPLIES & MATERIALS Total 2,522,180 1,465,509 1,465,509 0
14 15 16
FY 2016 Approved Operating Budget__________________________________
32 BUDGET OVERVIEW
OPERATIONOFPLANTEXPENDITURECATEGORY(Continued)
FISCAL YEAR
CATEGORYACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
74 ‐ OTHER CHARGES7404 ‐ DUES & SUBSCRIPTIONS 300 0 0 07425 ‐ SAFETY TRAINING 0 1,000 1,000 07430 ‐ COMMUNICATIONS 347,124 434,200 434,200 07431 ‐ UTILITIES‐ELECTRICITY 5,838,586 6,800,000 6,070,000 (730,000)7432 ‐ UTILITIES‐OIL 2,098,254 2,003,000 2,003,000 07433 ‐ UTILITIES‐WATER & SEWAGE 485,833 448,000 448,000 07434 ‐ UTILITIES‐GAS 38,782 58,000 58,000 07437 ‐ EMPLOYEE TRANSPORTATION 4,354 8,650 8,650 07438 ‐ PROFESSIONAL DEVELOPMENT 5,564 400 400 07450 ‐ REAL & PERSONAL PROPERTY 38,056 361,000 621,600 260,6007451 ‐ VEHICLE & CASUALTY 979,195 565,000 497,412 (67,588)7499 ‐ OTHER 40 0 0 07452 ‐ SELF/INSURANCE‐PROPERTY 0 35,000 35,000 0
74 ‐ OTHER CHARGES Total 9,824,880 10,714,250 10,177,262 (536,988)75 ‐ EQUIPMENT7501 ‐ ADDITIONAL EQUIPMENT 62,620 140,300 140,300 07507 ‐ BLDG IMPROVE/INSTALLED EQ 8,340 0 0 0
75 ‐ EQUIPMENT Total 70,960 140,300 140,300 0Grand Total 25,890,234 25,586,511 25,233,565 (352,946)
14 15 16
FY 2016 Approved Operating Budget__________________________________
33 BUDGET OVERVIEW
MAINTENANCEOFPLANTEXPENDITURECATEGORYFISCAL YEAR
CATEGORYACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
71 ‐ SALARIES & WAGES 3,557,662 3,594,791 3,640,235 45,44472 ‐ CONTRACTED SERVICES7216 ‐ INSPECTION FEES 84 0 0 07221 ‐ MAINTENANCE CONTRACT‐INST 0 62,043 0 (62,043)7222 ‐ PRINTING EXTERNAL 273 0 0 07224 ‐ PHYSICAL EXAMINATIONS 120 0 0 07226 ‐ REFUSE DISPOSAL 5,860 0 0 07227 ‐ VEHICLE REPAIR/MAINT 1,888 3,500 3,500 07228 ‐ FOOD SERVICE REIMB 1,648 0 0 07229 ‐ REPAIRS‐BUILDING/GROUNDS 441,711 2,406,039 2,968,082 562,0437230 ‐ REPAIRS‐EQUIPMENT 4,067 0 0 07231 ‐ SEPTIC SERVICE 250 0 0 07232 ‐ SNOW REMOVAL 39,575 0 0 07241 ‐ MAINTENANCE CONTRACT 33,418 120,000 120,000 07246 ‐ SOFTWARE MAINTENANCE 16,926 16,300 16,300 07271 ‐ CONSTRUCTION PROFESSIONAL 72,420 0 0 07272 ‐ CONSTRUCTION‐CONTRACTORS 237,542 0 0 07299 ‐ OTHER CONTRACTED SERVICE 33,706 39,000 39,000 07219 ‐ COPIER LEASE/CONTRACT 792 0 0 07238 ‐ EQUIPMENT RENTAL 40,220 0 0 0
72 ‐ CONTRACTED SERVICES Total 930,499 2,646,882 3,146,882 500,00073 ‐ SUPPLIES & MATERIALS7305 ‐ CUSTODIAL SUPPLIES 2 0 0 07309 ‐ HEALTH SUPPLIES 0 200 200 07319 ‐ REPAIR MATERIALS‐GROUNDS 12,355 129,000 129,000 07320 ‐ REPAIR MATERIALS‐EQUIP 14,921 103,124 103,124 07321 ‐ REPAIR MATERIALS‐BUILDING 957,812 854,480 854,480 07328 ‐ OFFICE SUPPLIES 4,523 9,500 9,500 07329 ‐ ORIENTATION SUPPLIES 895 0 0 07333 ‐ TELEPHONE (NEW & PARTS) 260 0 0 07334 ‐ TECHNOLOGY SUPPLIES 2,044 0 0 07342 ‐ VEHICLE FUEL 128 0 0 07343 ‐ VEHICLE REPAIR SUPPLIES 87,577 34,600 34,600 07350 ‐ FURNITURE (UNDER $5 400 0 0 07360 ‐ SENSITIVE ITEM PURCHASES 57,077 0 0 07371 ‐ EMERGENCY SECURITY SUPPLY 31 0 0 07380 ‐ UNIFORMS 14,383 13,000 13,000 07399 ‐ OTHER SUPPLIES & MATERIAL 49 57,000 57,000 0
73 ‐ SUPPLIES & MATERIALS Total 1,152,457 1,200,904 1,200,904 074 ‐ OTHER CHARGES7404 ‐ DUES & SUBSCRIPTIONS 120 100 100 07437 ‐ EMPLOYEE TRANSPORTATION 0 1,500 1,500 07438 ‐ PROFESSIONAL DEVELOPMENT 5,507 120 120 07499 ‐ OTHER 0 0 0 0
74 ‐ OTHER CHARGES Total 5,627 1,720 1,720 075 ‐ EQUIPMENT7501 ‐ ADDITIONAL EQUIPMENT 4,950 15,876 15,876 07502 ‐ EQUIPMENT REPLACEMENT 67,347 0 0 07505 ‐ PLAYGROUND EQUIPMENT 1,696 0 0 07510 ‐ REPLACEMENT VEHICLES 46,880 20,000 20,000 07504 ‐ LAND IMPROVEMENTS 425,420 0 0 07507 ‐ BLDG IMPROVE/INSTALLED EQ 216,339 0 19,158 19,158
75 ‐ EQUIPMENT Total 762,633 35,876 55,034 19,158Grand Total 6,408,879 7,480,173 8,044,775 564,602
14 15 16
FY 2016 Approved Operating Budget__________________________________
34 BUDGET OVERVIEW
FIXEDCHARGESEXPENDITURECATEGORY
FISCAL YEAR
OBJECT CODEACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
78 ‐ FIXED CHARGES7806 ‐ EMPLOYEE RETIREMENT 4,735,508 4,201,690 3,601,690 (600,000)7813 ‐ INSURANCE‐LIFE 690,492 712,900 715,000 2,1007814 ‐ INSURANCE‐HOSPITALIZATION 25,258,073 28,660,703 32,335,126 3,674,4237819 ‐ UNEMPLOYMENT COMPENSATION 149,499 177,000 200,000 23,0007826 ‐ SOCIAL SECURITY 13,942,900 17,486,579 16,081,579 (1,405,000)7827 ‐ TEACHERS RETIREMENT 5,405,454 6,854,700 7,810,500 955,8007828 ‐ TUITION REIMBURSEMENT 723,251 700,000 832,000 132,0007836 ‐ WORKER'S COMPENSATION 999,184 1,133,000 1,500,000 367,0007842 ‐ OPEB RESERVE 4,000,000 4,000,000 4,000,000 07899 ‐ OTHER FEES 75,344 100,000 100,000 17840 ‐ COURT JUDGMENTS 5,000 0 5,000 5,0007843 ‐ ACA PAYMENTS 0 318,000 648,000 330,000
78 ‐ FIXED CHARGES Total 55,984,706 64,344,571 67,828,895 3,484,324Grand Total 55,984,706 64,344,571 67,828,895 3,484,324
14 15 16
FY 2016 Approved Operating Budget__________________________________
35 BUDGET OVERVIEW
COMMUNITYSERVICEEXPENDITURECATEGORY
FISCAL YEAR
CATEGORYACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
71 ‐ SALARIES & WAGES 13,894 20,500 20,500 072 ‐ CONTRACTED SERVICES7201 ‐ ADMINISTRATIVE FEES 8,512 10,057 10,057 07204 ‐ BUS OPERATIONS‐TO & FROM 652,229 697,410 711,810 14,4007207 ‐ CONTRACTED INSTRUCTION 250 0 0 07244 ‐ EMPLOYEE BACKGROUND CHECK 0 200 200 07299 ‐ OTHER CONTRACTED SERVICE 1,050 0 0 0
72 ‐ CONTRACTED SERVICES Total 662,041 707,667 722,067 14,40073 ‐ SUPPLIES & MATERIALS7323 ‐ MATERIALS OF INSTRUCTION 2,899 1,000 1,000 07365 ‐ FOOD PURCHASES 857 0 0 07380 ‐ UNIFORMS 0 1,000 1,000 07399 ‐ OTHER SUPPLIES & MATERIAL 1,711 4,540 4,540 0
73 ‐ SUPPLIES & MATERIALS Total 5,468 6,540 6,540 074 ‐ OTHER CHARGES7437 ‐ EMPLOYEE TRANSPORTATION 0 50 50 0
74 ‐ OTHER CHARGES Total 0 50 50 0Grand Total 681,402 734,757 749,157 14,400
14 15 16
FY 2016 Approved Operating Budget__________________________________
36 BUDGET OVERVIEW
CAPITALOUTLAYEXPENDITURECATEGORY
FISCAL YEAR
CATEGORYACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
71 ‐ SALARIES & WAGES 365,470 364,282 490,671 126,38972 ‐ CONTRACTED SERVICES7216 ‐ INSPECTION FEES 14 0 0 07229 ‐ REPAIRS‐BUILDING/GROUNDS 60 743,500 1,743,500 1,000,0007271 ‐ CONSTRUCTION PROFESSIONAL 17,172 0 0 07272 ‐ CONSTRUCTION‐CONTRACTORS 844,320 13,192 13,192 07299 ‐ OTHER CONTRACTED SERVICE 0 0 100,000 100,0007240 ‐ ADVERTISING/PUBLICATIONS 2,180 5,628 5,628 0
72 ‐ CONTRACTED SERVICES Total 863,626 762,320 1,862,320 1,100,00073 ‐ SUPPLIES & MATERIALS7328 ‐ OFFICE SUPPLIES 1,903 3,430 3,430 07332 ‐ POSTAGE 57 0 0 07334 ‐ TECHNOLOGY SUPPLIES 317 0 0 07335 ‐ TECHNOLOGY MATERIALS 250 0 0 07342 ‐ VEHICLE FUEL 68 0 0 0
73 ‐ SUPPLIES & MATERIALS Total 1,212 3,430 3,430 074 ‐ OTHER CHARGES7404 ‐ DUES & SUBSCRIPTIONS 92 450 450 07437 ‐ EMPLOYEE TRANSPORTATION 1,530 100 100 07438 ‐ PROFESSIONAL DEVELOPMENT 0 2,000 2,000 0
74 ‐ OTHER CHARGES Total 1,622 2,550 2,550 075 ‐ EQUIPMENT7501 ‐ ADDITIONAL EQUIPMENT 1,042,946 1,619,000 1,619,000 07504 ‐ LAND IMPROVEMENTS 6,303 0 0 07507 ‐ BLDG IMPROVE/INSTALLED EQ 352,579 0 0 0
75 ‐ EQUIPMENT Total 1,401,827 1,619,000 1,619,000 0Grand Total 2,631,334 2,751,582 3,977,971 1,226,389
14 15 16
FY 2016 Approved Operating Budget__________________________________
37 BUDGET OVERVIEW
FY2016SCHOOLBASEDALLOCATIONSAPPROVED BUDGET SCHOOL BASED ALLOCATIONS
CATEGORYALLOCATIONS BASED ON
ENROLLMENTSOPERATING EXPENSES
Grand Total
ELEMENTARY01 ‐ DR BROWN ELEMENTARY 23,366 3,020 26,38602 ‐ DR CRAIK ELEMENTARY 26,963 3,010 29,97303 ‐ GALE‐BAILEY ELEMENTARY 21,623 2,990 24,61306 ‐ INDIAN HEAD ELEMENTARY 27,612 3,250 30,86207 ‐ MALCOLM ELEMENTARY 21,890 2,980 24,87008 ‐ T.C.MARTIN ELEMENTARY 30,348 3,000 33,34809 ‐ MIDDLETON ELEMENTARY 26,391 3,000 29,39110 ‐ MITCHELL ELEMENTARY 36,468 3,300 39,76811 ‐ MT HOPE/NANJEMOY ELEM 19,678 2,990 22,66812 ‐ DR MUDD ELEMENTARY 22,694 3,220 25,91413 ‐ JC PARKS ELEMENTARY 37,396 3,070 40,46614 ‐ JP RYON ELEMENTARY 35,342 3,180 38,52215 ‐ TURNER ELEMENTARY 23,811 3,040 26,85116 ‐ DR HIGDON ELEMENTARY 24,227 2,820 27,04718 ‐ JENIFER ELEMENTARY 33,339 3,310 36,64919 ‐ WADE ELEMENTARY 38,491 3,040 41,53120 ‐ MARY H MATULA ELEMENTARY 34,870 3,320 38,19021 ‐ C PAUL BARNHART ELEMEN 33,108 3,350 36,45822 ‐ BERRY ELEMENTARY 46,121 3,350 49,47123 ‐ WILLIAM DIGGS ELEMENTARY 40,758 3,350 44,10824 ‐ MARY B NEAL ELEMENTARY 41,719 3,350 45,069
ELEMENTARY Total 646,215 65,940 712,155MIDDLE33 ‐ JOHN HANSON MIDDLE SCHOOL 55,601 6,767 62,36834 ‐ MATTHEW HENSON MIDDLE SCH 51,458 6,877 58,33535 ‐ PICCOWAXEN MIDDLE SCHOOL 34,039 7,014 41,05336 ‐ GENERAL SMALLWOOD MIDDLE 44,218 6,367 50,58537 ‐ MILTON SOMERS MIDDLE SCH 70,549 6,527 77,07638 ‐ BENJAMIN STODDERT MIDDLE 53,127 6,497 59,62439 ‐ MATTAWOMAN MIDDLE SCHOOL 64,951 6,885 71,83640 ‐ THEODORE G DAVIS MIDDLE 59,593 6,877 66,470
MIDDLE Total 433,536 53,811 487,347HIGH53 ‐ HENRY E LACKEY HIGH SCH 62,974 136,890 199,86454 ‐ LA PLATA HIGH SCHOOL 74,095 154,848 228,94355 ‐ MAURICE J MCDONOUGH HIGH 56,643 146,075 202,71856 ‐ THOMAS STONE HIGH SCHOOL 77,118 148,759 225,87758 ‐ WESTLAKE HIGH SCHOOL 68,771 120,226 188,99759 ‐ NORTH POINT HIGH SCHOOL 185,695 130,754 316,44960 ‐ ST. CHARLES HIGH SCHOOL 110,237 151,187 261,424
HIGH Total 635,533 988,739 1,624,272CENTER05 ‐ F B GWYNN ‐ ELEMENTARY 9,757 500 10,257
CENTER Total 9,757 500 10,257Grand Total 1,725,041 1,108,990 2,834,031
Allocation Based on Enrollments: Includes materials of instruction (MOI related to special education is allocated based on the number of teachers), library books and supplies, textbooks, and office supplies.
Operating Expenses: Includes game officials, student transportation, music instrument repairs and professional development.
FY 2016 Approved Operating Budget__________________________________
38 BUDGET OVERVIEW
OPERATINGBUDGETBYPROGRAMOBJECT CODES
CATEGORYBUDGET POSITIONS APPROVED BUDGET APPROVED BUDGET APPROVED BUDGET APPROVED BUDGET
01 ‐ ADMINISTRATION001 ‐ BOARD OF EDUCATION 1.0 110,345 10,460 391,900 0 512,705010 ‐ OFFICE OF SUPERINTENDENT 3.0 873,424 35,540 25,530 0 934,494025 ‐ SUPPORTING SERVICES 2.0 286,909 2,510 2,460 0 291,879026 ‐ OFFICE OF FINANCE BUS ADM 19.0 1,636,067 15,022 44,886 0 1,606,203027 ‐ PURCHASING 4.0 351,262 1,500 13,320 0 366,082028 ‐ PRINT SHOP 2.0 135,923 196,003 26,000 0 357,926035 ‐ DATA PROCESSING SERVICES 6.0 473,678 30,800 139,915 0 644,393037 ‐ HUMAN RESOURCES 19.5 1,461,934 32,980 271,260 0 1,766,174038 ‐ INFORMATION COMMUNICATION 8.0 505,634 49,360 44,590 0 599,584040 ‐ RESEARCH & ASSESSMENT 7.0 515,418 68,700 142,428 0 726,546042 ‐ COMPUTER/NETWORK ADMIN 10.0 805,619 23,900 739,800 0 1,569,319
01 ‐ ADMINISTRATION Total 81.5 7,156,213 466,775 1,752,317 0 9,375,30502 ‐ MID‐LEVEL ADMINISTRATION050 ‐ OFFICE OF SCHOOL ADMIN 9.0 774,216 2,496 9,500 0 786,212054 ‐ OFFICE OF INSTRUCTION 6.0 638,695 11,127 7,413 0 657,235055 ‐ SUPERVISOR/CURRICULUM DEV 24.4 2,151,416 39,336 55,889 0 2,246,641060 ‐ STAFF DEV‐CENTRAL OFFICE 1.0 83,667 25,800 108,030 0 217,497061 ‐ STAFF DEV‐CH CNTY ED CTR 1.0 38,403 0 0 0 38,403062 ‐ MD STATE ASSESSMENT(MSA) 2.0 248,057 2,234 27,000 0 277,291063 ‐ MINORITY ACHIEVEMENT 1.0 78,738 18,200 32,140 0 129,078070 ‐ CAREER & TECH‐ADMIN. 2.0 247,197 398,824 28,070 0 674,091085 ‐ INSTRUCTION TECH SUPPORT 1.0 102,920 18,000 171,000 0 291,920090 ‐ OFFICE OF PRINCIPAL 232.1 16,415,407 252,761 90,150 0 16,758,318095 ‐ GRADUATION EXPENSES 0.0 38,500 54,000 60,000 0 152,500100 ‐ OFFICE OF PRINCIPAL‐C&T 3.0 127,134 0 0 0 127,134
02 ‐ MID‐LEVEL ADMINISTRATION Total 282.5 20,944,350 822,778 589,192 0 22,356,32003 ‐ INSTRUCTIONK ‐ 12 EDUCATION 1,834.3 119,963,196 3,662,509 1,732,591 0 125,358,296131 ‐ ENVIRONMENTAL EDUCATION 4.0 242,506 12,654 121,890 0 377,050160 ‐ READING 92.6 5,269,788 458,508 85,635 0 5,813,931220 ‐ NOVEL HIGH SCHOOL 1.0 133,274 4,100 6,000 0 143,374221 ‐ HOME & HOSPITAL 0.0 197,146 56,400 55,300 0 308,846222 ‐ EXPLORERS PROGRAM‐STETHEM 9.0 645,864 81,579 553,340 0 1,280,783223 ‐ EVENING HIGH SCHOOL 0.0 17,169 0 3,000 0 20,169230 ‐ SUMMER SCHOOL 0.0 273,746 2,000 3,000 0 278,746232 ‐ EXTENDED DAY PROGRAMS 0.0 374,411 8,632 0 0 383,043440 ‐ ADULT ED‐GENERAL 1.0 116,103 1,000 550 0 117,653441 ‐ ADULT ED‐BASIC 0.0 0 0 600 0 600442 ‐ EXTERNAL DIPLOMA 0.0 0 500 500 0 1,000
03 ‐ INSTRUCTION Total 1,941.9 127,233,203 4,287,882 2,562,406 0 134,083,49104 ‐ SPECIAL EDUCATION450 ‐ SPECIAL ED PUBLIC SCHOOLS 451.2 21,679,476 71,100 1,127,081 0 22,877,657451 ‐ SPEECH THERAPIST 15.5 1,263,083 4,910 571,561 0 1,839,554452 ‐ HOME & HOSPITAL ‐ SPEC ED 0.0 89,583 400 23,440 0 113,423470 ‐ NONPUBLIC SCHOOLS 0.0 0 0 3,250,000 0 3,250,000480 ‐ STAFF DEV‐SPECIAL ED 0.0 14,861 0 0 0 14,861490 ‐ OFFICE OF PRINCIPAL‐SP ED 1.0 97,160 2,510 0 0 99,670500 ‐ SPECIAL ED ADMINISTRATION 31.4 2,602,897 7,090 133,220 0 2,743,207
04 ‐ SPECIAL EDUCATION Total 499.1 25,747,060 86,010 5,105,302 0 30,938,372
71 ‐ SALARIES & WAGES73 ‐ SUPPLIES & MATERIALS
OTHER INSTRUCTION COST
78 ‐ FIXED CHARGESTotal APPROVED
BUDGET
FY 2016 Approved Operating Budget__________________________________
39 BUDGET OVERVIEW
OPERATING BUDGET BY PROGRAM (continued)
OBJECT CODES
CATEGORYBUDGET POSITIONS APPROVED BUDGET APPROVED BUDGET APPROVED BUDGET APPROVED BUDGET
05 ‐ STUDENT PERSONNEL SERVICE510 ‐ STUDENT SERVICES 30.0 2,675,691 7,558 239,943 0 2,923,191511 ‐ STUDENT DATA COLLECTION 17.0 722,908 6,850 1,700 0 731,458
05 ‐ STUDENT PERSONNEL SERVICE Total 47.0 3,398,599 14,408 241,643 0 3,654,64906 ‐ STUDENT HEALTH SERVICES530 ‐ STUDENT HEALTH SERVICES 0.0 0 27,700 3,177,600 0 3,205,300
06 ‐ STUDENT HEALTH SERVICES Total 0.0 0 27,700 3,177,600 0 3,205,30007 ‐ STUDENT TRANSPORTATION551 ‐ TRANSPORTATION‐K‐12 8.0 614,777 20,920 18,637,576 0 19,273,273552 ‐ TRANSPORTATION‐SPECIAL ED 10.0 385,915 3,955 4,132,277 0 4,522,147560 ‐ TRANSPORTATION‐FIELD TRIP 0.0 0 0 232,193 0 232,193561 ‐ EXTRA CURRICULAR‐ATHLETIC 0.0 0 0 624,100 0 624,100562 ‐ TRANSPORTATION‐EXTEND DAY 0.0 0 0 77,300 0 77,300
07 ‐ STUDENT TRANSPORTATION Total 18.0 1,000,692 24,875 23,703,446 0 24,729,01308 ‐ OPERATION OF PLANT610 ‐ OPERATION OF PLANT 222.3 9,058,328 1,183,709 9,177,700 0 19,419,737619 ‐ COMMUNICATIONS/COMPUTER 0.0 0 61,300 857,900 0 919,200620 ‐ SVC CONTRACT/EQ REPAIRS 0.0 0 40,000 775,070 0 815,070622 ‐ COPIER LEASE/CONTRACT 0.0 0 0 949,436 0 949,436623 ‐ COMPUTER MAINTENANCE 21.0 1,235,171 91,500 10,850 0 1,337,521625 ‐ PROPERTY/VEHICLE INSURANC 0.0 0 0 1,154,012 0 1,154,012630 ‐ ENVIRONMENTAL HEALTH/SFTY 1.0 97,800 15,000 74,000 0 186,800633 ‐ SECURITY SERVICES 0.0 0 0 15,000 0 15,000635 ‐ WAREHOUSE MANAGEMENT 6.0 272,741 36,000 31,000 0 267,741636 ‐ MAIL ROOM 1.0 46,248 110,000 12,800 0 169,048
08 ‐ OPERATION OF PLANT Total 251.3 10,710,288 1,465,509 13,057,768 0 25,233,56509 ‐ MAINTENANCE OF PLANT650 ‐ MAINTENANCE OF PLANT 59.0 3,640,235 1,166,424 981,997 0 5,788,656651 ‐ CAPITAL IMPROVEMENTS 0.0 0 34,480 2,221,639 0 2,256,119
09 ‐ MAINTENANCE OF PLANT Total 59.0 3,640,235 1,200,904 3,203,636 0 8,044,77510 ‐ FIXED CHARGES 0.0 0 0 0 67,828,895 67,828,89512 ‐ COMMUNITY SERVICE730 ‐ COMMUNITY SERVICES 0.0 0 3,500 50 0 3,550736 ‐ SUMMER YOUTH CAMP 0.0 20,500 3,040 200 0 23,740740 ‐ PAROCHIAL TRANSPORTATION 0.0 0 0 721,867 0 721,867
12 ‐ COMMUNITY SERVICE Total 0.0 20,500 6,540 722,117 0 749,15713 ‐ CAPITAL OUTLAY760 ‐ PLANNING & CONSTRUCTION 4.0 490,671 3,430 114,698 0 608,799783 ‐ ELEM SCHOOL RELOCATABLES 0.0 0 0 6,672 0 6,672796 ‐ VARIOUS MAINTENANCE FY11 0.0 0 0 1,743,500 0 1,743,500830 ‐ TECHNOLOGY LOAN 0.0 0 0 1,619,000 0 1,619,000
13 ‐ CAPITAL OUTLAY Total 4.0 490,671 3,430 3,483,870 0 3,977,971Grand Total 3,184.3 200,341,810 8,406,811 57,599,296 67,828,895 334,176,812
71 ‐ SALARIES & WAGES73 ‐ SUPPLIES & MATERIALS
OTHER INSTRUCTION COST
78 ‐ FIXED CHARGESTotal APPROVED
BUDGET
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PROGRAMDESCRIPTIONS 001 - Board of Education This program consists of the activities of the seven-member Board of Education as it carries out its mandate to establish policy and provide guidance for operation of the public school system. It includes legislated compensation for Board members and an expense allowance for them to attend formal Board meetings in the county, to visit schools, to participate in statewide educational conferences and seminars, to attend regional and national conventions, to hold public hearings and to participate in a variety of local functions that bear directly and/or indirectly on their policy and planning functions. Administrative, office and secretarial support are provided by positions identified in the Superintendent's office. 010 - Office of the Superintendent This program includes those activities of the Superintendent of Schools (and related support) as she exercises executive authority over the school system. It includes her actions to implement state law, State Board bylaws and local Board policies; it includes the direction and coordination of the school system's personnel, funds and other resources to conduct a quality education program; it includes her activities to inform the public on school system operations, and to earn their support; and her activities to maintain an awareness of matters affecting education by professional groups and government officials at the national, state and local levels; and it includes a formal effort to be the school system's liaison with other agencies. 025 – Office of Supporting Services This program provides funding for the Office of Supporting Services. The Assistant Superintendent provides overall management for major support functions to the educational program. These areas include maintenance, operations, planning and construction, transportation, redistricting, and risk management, safety and environmental concerns. The office is responsible for all maintenance, operations, new construction, renovations, temporary capacity issues, approval for facilities' use by outside organizations, and security of all Charles County Public Schools facilities. 026 – Office of Finance and Business Administration It is the primary function of the Office of Finance, Business Administration and Technology to provide complete, timely and accurate financial information regarding the operations of the school system. This office serves the school system by providing for the operations of budget, payroll, accounts payable, cash receipts, general accounting, financial reporting, school auditing, and investments. This office also provides management for purchasing, food services and technology programs.
027 – Purchasing The Purchasing Department is organized to procure all furniture, fixtures, supplies and equipment for the school system. The department works with the central office and school-based personnel to purchase all needed items in a site-based management system. This department is also responsible for warehouse management. 028 - Print Shop This program is responsible for the printing services for the school system, which includes central office, schools, and centers. Bindery and packaging services are also offered in the print shop. This program is an integral part of the systems’ information network to provide accurate, timely and quality communication to parents, staff, and the community at-large. As the demand and expectations for information from schools, central office and the community has increased, so has the demand for the quantity and quality of printing services. 035 - Data Processing Services The function of the program for Data Processing Management Information Services (MIS) is to provide centralized data processing to all components of the school system. Responsibilities include finance, human resources and student data management systems. Responsibilities include hardware and software acquisitions and maintenance contracts. 037 - Human Resources The Department of Human Resources provides services to employees and conducts human resource planning for the school system. It is responsible for coordinating the process of recruiting, selecting, orienting new employees, and providing support in relation to teacher retention. The Human Resources Department prepares recommendations for personnel actions requiring the approval of the Board or Superintendent. It provides for the maintenance of personnel records, job descriptions, performance evaluations, and other personnel related documents. This department is responsible for the administration of salaries and wages, certification, retirement, extended leave requests, tuition reimbursement, extra pay contracts, legal efforts, benefits administration, insurance, and other specified fringe benefit programs. The Human Resources Department also provides career information and facilitates other employee service programs. The mission of the Department of Human Resources is to improve the overall quality of personnel employed by the Charles County Public Schools. This is accomplished through recruitment, appointments, retention and professional development of our employees. Personnel are provided with direction, guidance, and support in regards to federal, state, and local initiatives and legal issues.
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038 – Information Communication The Board of Education and the Superintendent have established specific goals and objectives for communication within the school system. This department's focus is centered on building effective communication both internally and externally. Public information and communication includes the switchboard information center operation for the central office; mail service to the schools and to the public; design, graphics, and publications expertise; production and dissemination of public information; and contact with the new media. It also includes the design and upkeep of the systems’ web site and television station. Public information and communication offers support to school programs within the school system. It provides a vital link between the school system and the community, and between the school system and parents. 040 - Research and Assessment The Department of Research & Assessment (R&A) is responsible for the organization, management and validity of the school system's testing and evaluation. This includes the administration and interpretation of Norm-Referenced Testing and the Maryland State mandated assessments. Additionally, R & A provides reliable, valid and timely reports concerning student performance and program effectiveness and produces quarterly school profiles. This department also produces the state mandated annual Maryland School Performance Report for the county and each individual school. 042 - Computer and Network Administration Technology programs are designed to connect students, staff and parents with information and instructional resources delivered by voice, data, video and print. The various programs interact to connect the school community with the region, the state, the nation and the world. Various types of media and equipment such as computers, projection devices, software and digital content are made available for administrative staff and teachers. 050 - Office of School Administration The Assistant Superintendent acts as the Chief Operating Officer of the school system responsible for the day-to-day operations of the schools to ensure the equitable and impartial distribution of staff and resources in meeting the needs of all students. Principals report directly to the Assistant Superintendent and submit annual goals, a school improvement plan, and budget requests that support the instructional program and initiatives outlined in the Comprehensive Master Plan. Principals also submit monthly reports with copies of teacher observations and copies of teacher evaluations at the appropriate time for identified staff. All documents are regularly reviewed and monitored to ensure full compliance with all local, state, or federal guidelines and procedures. Monthly principal meetings, workshops for new
school administrators and vice-principal meetings focus on "accountable leadership" in the schools. A leadership development program is offered for vice-principals and teachers aspiring to become principals. The office includes the Student Services Department, the Charles County Association of Student Councils, and Alternative Programs. The office facilitates the resolution of parent concerns, reviews and approves all out-of-county or country field trips, plans quarterly student recognition ceremonies, the Parent Advisory Council and other issues that arise. The Department of Student Services includes Pupil Personnel Workers, Guidance Counselors, Nurses, Psychologists, and Student Accounting Specialists. 054 – Office of Instruction This office manages the instructional and curricular programs; planning and implementation of staff development for the school system; and supports all system efforts. The Department of Curriculum and Instruction organizes what the schools teach, and trains teachers to utilize the most effective strategies when teaching students. Educational options are organized for all students in order to support career readiness and learning. This office also manages the Department of Minority Achievement and Multicultural Education. 055 – Supervisor/ Curriculum Development This department directs the review, development, implementation and evaluation of curricula and supporting materials, in line with national standards, state curricular guidelines, the state assessment program and the evolving and expanding knowledge base of the various disciplines. The goal of this department is to develop curricula that are articulated pre-kindergarten through adult and cross-referenced to be relevant to student needs and readily accessible to teachers, parents and community members. 060 - Staff Development – Central Office This department has the responsibility to provide professional growth and development opportunities for all offices, groups and individuals in the Charles County Public Schools community through a centrally coordinated and collaborative effort. The department is also responsible for the continuing development and implementation of the five-year comprehensive plan for staff development, using information gathered from all constituents, identifying needs, suggesting resources, and providing appropriate professional growth activities for personnel. 061 – Staff Development - Charles County Education Center The Charles County Education Center coordinates field-based pre-service teacher training in selected elementary schools known as Professional Development Schools (PDS). In partnership with the College of Southern Maryland, Towson
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State University and other universities, Charles County established Professional Development Schools. A PDS is a collaboratively planned and implemented partnership for the academic and clinical preparation of interns and the continuous professional development of both school system and Institution of Higher Education (IHE) faculty. The focus of the PDS partnership is improved student performance through research-based teaching and learning. A PDS may involve a single or multiple schools, school systems and IHEs and may take many forms to reflect specific partnership activities and approaches to improving both teacher education and PreK-12 schools. 062 – Maryland State Assessment (MSA) In order to improve the delivery of curriculum and instruction, funds are allocated to address the requirements of the Maryland School Assessment Program (MSA) and Charles County Essential Curricula. This requires curriculum revision, materials of instruction, development of classroom and system-wide assessments, teacher stipends, and workshop support. Funding focuses on initiatives that address data driven instructional needs as determined by MSA and preparation for the High School Improvement Program as it is implemented. 063 - Minority Achievement Multicultural Education and Minority Achievement includes efforts that encompass all ethnic minorities and gender, but are not exclusive to those populations. This program provides assistance to all students who are not achieving to their potential. The program coordinator provides staff resources and updates on initiatives from state and national levels, which address the elimination of the achievement gap. The achievement plan addresses the goals and objectives in the Ten Requirements to Increase Minority Achievement and State Standards. The program coordinator makes recommendations on instructional, curricula and budget issues to administrative leaders and instructional leadership teams. 070 – Career and Technology Administration The Career and Technology programs are developed and implemented to increase the academic, career and technical skills of students in order to prepare them for careers and post-secondary education. 085 – Instruction Technology Support The central office budget for school library media program provides support to the schools in implementing state library media standards. Budget support includes the purchase of online resources, maintenance agreements and staff development opportunities, including workshops, conferences and materials, targeted to school library media staff. The mission of the library program for Charles County Public
Schools is to empower staff and students to be effective users of ideas and information. 090 - Office of the Principal The Office of School Administration supports the principal's administrative function and management of the school implementing all three areas of the system's Comprehensive Master Plan: academic achievement, career readiness and personal responsibility. Funding in this category includes: high school graduations, middle states accreditation, employee mileage reimbursement (for itinerant instructional staff, office support staff, and professional activities-- i.e., attendance at conferences, workshops, etc.), system-wide forms, report card envelopes for elementary, year-end report card mailing at the secondary level, and other support as needed to implement or maintain high quality instructional programs and other initiatives in the schools. Additional funding requests can include supplemental instructional resources, textbooks, professional development for school administrators and staff, equipment, furniture, and supplemental support for extra-curricular activities (i.e., local, state, and national competitions). 095 – Graduation Expenses Ceremony designed to recognize graduating seniors who have satisfactorily met diploma or certificate requirements established by the state and local boards of education. Members of the local board, the Superintendent and staff, and other state and local dignitaries join the school principal and staff in conferring the Maryland State Diploma or Certificate at ceremonies held at the end of the school year. 100 – Office of the Principal - Career and Technology This office is responsible for the overall direction of the instructional program. This includes the administration of policies and procedures and the implementation, administration and monitoring of instructional programs, the allocation and management of resources and the supervision and evaluation of staff. K-12 Education Funds provide support for all major programs in all school levels and education centers such as staff, materials of instructions (MOI) and equipment. 131 - Environmental Education The Environmental Education program provides comprehensive, sequential and interdisciplinary opportunities for Charles County Public Schools students as they learn about their local, regional and global environment. Coordinated through the office of the content specialist in science and environmental education, the program seeks to promote the development of a strong environmental ethic in students as prescribed by MSDE’s Environmental Bylaw and to provide
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meaningful outdoor experiences to increase knowledge, awareness and stewardship of the environment. The focus of this program is to use the environment in an integrating and interdisciplinary context, supporting CCPS Content Learning Goals. 160 – Reading The reading program, pre-kindergarten through grade 12, provides the foundation and direct instruction necessary for students to apply reading and writing skills across all content areas. Instruction must enable students to be successful in the work place and to choose reading as a lifelong goal. The reading program includes phonemic awareness, phonics, fluency, vocabulary development, comprehension skills and strategies to address the needs of all students: special education, gifted, remedial and competent readers. 220 - NOVEL High School The NOVEL Academic Program is an individualized and competency-based high school program available to individuals who wish to complete their high school diploma requirements. This option is available to:
• students who need to make up a course while attending full-time at the home school;
• students who have received a failing grade in the first semester of a course and request make-up of that semester;
• students who are transferred to NOVEL for part or their entire original schedule;
• students who request early graduation and take the required English course; and
• students who are assigned through the Superintendent's hearing process.
221 - Home and Hospital The Charles County Public Schools' Home and Hospital Services Program (H&H) was created to offer a home teaching program that establishes a cooperative relationship with parents and home schools to provide regular education students a quality, appropriate instructional program. H&H offers short/long term instructional services for students unable to attend their home school. The program serves elementary, middle and high school students as well as school age county residents that do not attend a public school. 222 – 223 – Explorer’s Program - Robert D. Stethem Educational Center/Evening High School The purpose of the Robert D. Stethem Educational Center is to provide an educational setting for students not able to function satisfactorily in a traditional school environment. The goal is to motivate students to remain in school and successfully complete their diploma requirements. The program serves middle and high school students and focuses on essential curriculum and behavior modification on an individual basis.
230 - Summer School The Charles County Public Schools' summer program offers courses for students in grades six through twelve to make up credit for classes failed during the regular school year. All students are also offered the opportunity to enroll in classes for enrichment and eligibility. Original credit English is offered to juniors and seniors. 232 – Extended Day Programs Extended Day Programs are provided at all levels of schooling. Selected students usually stay after school twice a week to work on reading, mathematics, science, social studies, SAT/PSAT prep, and/or study skills. The sessions are about two hours long. Teachers are paid to provide the services for students. 440 - 442 – Adult Education – General (Basic) /External Diploma Program The Adult General Education program provides instruction and services for adult secondary education and advanced English proficiency. Adult Basic Education includes instruction for learners at the National Adult Literacy Survey (NALS) 1 and NALS 2 levels, or for those at the 0 - 8.9 reading or math level. The Maryland External Diploma program is an alternative program designed to award a Maryland high school diploma based on a candidate's academic, vocational and life skills. These skills are directly related to the knowledge a competent adult would acquire by living in a community, working, and raising a family. The External Diploma Program (EDP) offers adults another avenue by which they can pursue a high school diploma directly related to their life experience. Adult Secondary Education includes instruction for learners at the NALS 3 level and above. NALS 3 are those learners at 9.0 - 12.9 reading and math level. Direct adult learner instruction may also be allowed utilizing Literacy Works funds. English as a Second Language includes instruction for learners at the NALS, 1, 2 and 3 levels, or those functioning at 0 - 12.9 reading and math levels. 450 - Special Education – Public Schools Special education may be considered appropriate for the child who has been identified through multi-disciplinary assessment as having an educational disability in one or more of the following areas: cognitive, emotional, physical, or all of these, and who may be appropriately served by receiving special education and related services in the regular education and/or special education environment. Services provided include direct instruction, instructional consultation services to the general education teacher and/or the provision of special materials and equipment.
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451 - Speech Therapist Speech therapy services are an important part of the total instructional program in each school. The major duties of the speech therapist include three areas. 1) Identify students with speech and language disabilities through screening and evaluation. All kindergarten students are screened, and other students may be referred by teachers or parents for screening. Following the Individual Education Program (IEP) process, further evaluation is completed as needed. 2) Develop and provide therapeutic intervention for those students identified with a speech or language disability. Following the IEP process, goals and objectives are developed for the IEP. Remediation is provided based on the student's IEP. 3) Provide consultative services for students, teachers, parents and other professional personnel. The speech therapist participates in team conferences, such as, IEP committee and Pupil Service Team. 452 –Home and Hospital - Special Education Home and Hospital instruction is designed to provide short-term itinerant instructional services to special education students with physical disabilities or in emotional crisis. Services provided include: instructional service to the student who is being maintained at home or in a hospital for purposes of convalescence or treatment and is restricted by a physician for reasons of physical health from attending a school-based program; and instructional service on an emergency basis to a student in emotional crisis who is being maintained at home or in a hospital. 470 – Non-public School (Placements) Out-of-county residential placement may be considered appropriate for the student who has been identified through the educational assessment as having a disability in one or more of the following areas: cognitive, emotional, or physical, or all of these, and who requires 24 hours special education programming and personal care. Residential placements are designed to provide instruction or treatment, or both, on a short- or long-term basis in a residential setting, and include a comprehensive special education program, special equipment, related services and 24-hour supervision. The maximum class size for residential services is determined by the individual placements approved by MSDE. 480 – Staff Development Special Education This program is associated with expense activity related to staff development programs for special education. 490 – Office of the Principal Special Education The Office of School Administration manages the special education programs at the F.B. Gwynn Center. The Infant-Toddler and Early Identification programs and all the related
itinerant services from birth to age 21 for the Charles County Public Schools are based at the Gwynn Center. 500 – Special Education - Administration The central office special education support personnel supports the operation of special education to provide free and appropriate educational programs and related services for all children who are found to be in need of special educational services from birth to age 21. 510 - Student Services Pupil Personnel Services is an integral part of the educational system as it extends into the home and community. Working with the community, parents, students and school personnel, pupil personnel workers are able to assist in alleviating students' academic, personal, and/or social adjustment problems. The pupil personnel worker is a problem solver who advocates for the students' best interest within the structure of the Board of Education policies and procedures. 511 - Student Data Collection The student data staff in the Department of Student Services is responsible for all data related to student records, the production of state reports for attendance, enrollment and suspensions, and the provision of transcripts as required by law. They are also responsible for the storage, maintenance and security of all student records, both active and historical. 530 - Student Health Services The school health program provides quality health care services for students. This program enables students to be as healthy as possible so they can take advantage of the educational opportunities being offered. School health services is directed and supervised by Charles County Health Department. A minimum of one staff person (registered nurse or licensed practical nurse) is available for each school. Inherent in this model is that health care consultation services are provided by the Charles County Health Department Medical Officer. 551/552 – Transportation (K-12/ Special Education) The Transportation Department is responsible for safe, efficient, adequate, and economical pupil transportation. This department also arranges and supervises school bus routes and schedules for the various instructional programs offered. The department recommends to the Superintendent prospective school bus contractors and trains all school bus drivers and attendants transporting school children in the county. 560 – Transportation - Field Trips To support the extension of the classroom with educational experiences outside the school setting, transportation for band, chorus, environmental education and other field trips as approved and funded by school administration.
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561 – Extra-curricular - Athletics The primary purpose of the interscholastic athletic program is to provide activities for students, which will enhance their overall education. Transportation of Charles County Public School students for away from home games is provided by Charles County Public Schools. Regulations governing the procedures for transporting students can be found in the Athletic Handbook for Charles County Public Schools. 562 – Transportation – Extended Day The Transportation Department assists with the implementation of after-school and extended-day programs. 610 - Operation of Plant This program consists of activities associated with keeping the physical plant open and ready for use. Operation of plant includes funds to provide salaries for all personnel assigned to the operations section. This includes supervisors, secretaries, building service managers, assistant building service managers, building service workers, security alarm monitors, technicians and truck drivers. This program also provides for the supplies, materials, utilities and equipment to provide a safe, clean and healthful environment for the students and staff assigned to each building or work location. Various services such as trash removal, pest control, septic cleaning and maintenance service contracts are provided in this program. 619 – Communications/Computers The telecommunication program provides telephone services and telecommunications backbone services for the school system. 620 – Service Contracts and Equipment Repairs Funding provides for services assigned to repair and maintain equipment and the cost of all service contracts on movable equipment including routine maintenance. 622 - Copier Lease Contract This program functions under the auspices of school administration with the print shop manager having responsibility for the acquisition, placement and management of all reproduction equipment within the school system. The print shop manager works with the purchasing department, school-based staff and the vendors to ensure that all equipment is functioning to meet the needs of the school and enforce copier contract terms and conditions for the maintenance of the equipment. The print shop manager also manages the monthly pooled allowances of all Xerox-leased equipment and monthly allowance reports from the schools. The print shop manager is responsible for the management of the copier budget and the payment of all related invoices.
623 - Computer Maintenance The computer maintenance program has a primary function to maintain all network and computer equipment in the school system. In order for instruction to be possible, equipment needs to function correctly at all times. The function of this program is to repair equipment and wiring in a timely and efficient manner for the school system. 625 – Property Vehicle Insurance The funds allocated for this program pay the premiums for transportation and property insurance. In addition to annual and quarterly premiums, funds are available to cover deductibles in the event of a covered loss. 630 - Environmental Health/Safety The purpose of this program is to ensure compliance with all recognized local, state, and federal safety, health, and environmental laws and regulations, as well as to minimize risks to the students, employees, visitors, and all others having business with Charles County Public Schools. Providing a safe and healthy school environment conducive to learning is this program's concern. 633 – Security Services The purpose of this program is to provide order and safety in school buildings, on the grounds, and the vicinity of schools. Included are police activities for school functions, traffic control on grounds and in the vicinity of schools, building alarm systems, and hall monitoring services. 635 – Warehouse Management The central office warehouse stocks items that the school system uses. These items include from paper, pens and other stationary supplies, art and classroom supplies, custodial supplies and some furniture. The warehouse purchases in bulk and distributes the items to schools. The pony and truck drivers provide daily pony (mail) service to the schools, deliver food supplies and move furniture and equipment between schools for various activities. 636 - Mail Room This program provides mailing services for the school system. Inter-office mail is distributed through the mailroom at the Jesse L. Starkey Administration Building and via delivery truck to each school. 650 – Maintenance of Plant Maintenance of plant consists of activities that are associated with keeping the grounds, buildings, and equipment at an acceptable level of efficiency through repair or preventative maintenance. 651 - Capital Improvements This program protects our capital investment, ensures the health/safety of our children, and supports educational
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effectiveness while maintaining a clean and inviting environment at the highest level for both students and staff. This program was established in 1997 to provide state funding to local school systems for improvements, repairs, and deferred maintenance of public school buildings that are more than 15 years old. 730 – Community Services The Office of School Administration initiates and facilitates community involvement in matters related to the mission of Charles County Public Schools. 736 – Summer Youth Camp The Summer Youth Camp for boys and girls provides supervised activities in the following areas: soccer, touch football, basketball, floor hockey, swimming, kickball, arts and crafts, whiffle ball and other games. 740 – Parochial Transportation The Transportation Department is responsible for safe, efficient, adequate, and economical pupil transportation. The department recommends to the Superintendent prospective school bus contractors and trains all school bus drivers transporting non-public school children in specified zones within the county.
760 - 829 - Planning and Construction The planning and construction program provides technical support in the capital outlay category for the preparation of long-range planning documents such as State and Local Capital Improvements Programs and the Educational Facility Master Plan. In addition to preparing the actual documents, supporting materials such as slide presentations, charts, and graphs are also developed. This program also provides technical support for construction projects initiated by other departments. 830 – Technology Loan Funds represent debt service for two loans for replacing aged computers and to meet the demands of online testing, including Partnership for Assessment of Readiness for College and Careers (PARCC),. The first loan matures on July, 2017 and the second loan matures August of 2019. 000 – Employee Benefits/Fixed Charges Included in this category are local school board contributions to employee retirement, employer’s portion of Social Security and Medicare, employee insurance benefits (health, life, accident, disability, tuition reimbursement, etc.), liability insurance and workers' compensation insurance.
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RESTRICTEDPROGRAMS Federal and state governments, agencies, and other organizations provide funds to Local Education Agencies (LEA) for special programs and projects. The funds are typically made available to the LEA in grants. The grants are usually targeted for specific uses. The LEA uses the funds they receive to either supplement local expenditures on existing programs or to create new programs, in accordance with the terms of the individual grants. The LEA are strictly prohibited from using the funds obtained through these grants to pay expenditures that have historically been paid using local or state appropriations. The LEA must maintain separate and distinct accounting records for each grant they receive and cannot co-mingle the revenue from these sources with general fund revenues. The level of funding of each of the grants listed in this section is only an estimate provided at the time of printing this document. Programs may be discontinued or reduced in scope depending upon funds allocated by the agency responsible.
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Instructional Initiative Descriptions Educating the Homeless The Educating the Homeless grant focuses on providing enriched supplemental instruction, transportation, professional development, supplies, and other services designed to help homeless students attend and successfully complete school. Fine Arts Initiative The Fine Arts grants have focused on providing all students with the opportunity of learning through the arts by experiencing a full program of art, music, and theatre. Opportunities for students to experience creative dramatics (K-8), playwriting (9-12), and dance have been established. Through a variety of workshops and school residencies teachers and students receive training from artists and consultants in creative dramatics, playwriting, and reader’s theatre. Students K-12 have opportunities to attend dance, theatre, and string orchestra performances. Curriculum for arts courses are designed to meet the Maryland Essential Outcomes in the Arts. Gifted and Talented The Gifted and Talented grants are used to provide additional professional development, develop curriculum, purchase supplies and materials, and provide enrichment activities during the school year and summer for gifted students. Indian Education The Indian Education Grant is designed to develop resource units and lesson plans concerning the history, traditions, customs and crafts of the Piscataway and other Native American tribes. Judith Hoyer Early Child Care and Education Centers The Judith P. Hoyer grant is used to establish school-based centers that provide comprehensive early childhood education and family services for children ages birth through five and their families who live in the Dr. Samuel A. Mudd, Eva Turner, and C. Paul Barnhart school zones.
The school system serves approximately 450 children at the schools who are enrolled in the Three Year Old Program, Head Start, Pre-K, Kindergarten and 0-3 daytime playgroups. The goal of the Judy Centers is school readiness. Through a community partnership, services are provided to all children in the school zones ages birth through five. Children who qualify for Free and Reduced Meals (FARM) are targeted. Services include physical, mental, and dental care. Parenting skills are increased through parent workshops and family events. The parent’s level of education is increased through our partnership with Adult Education. There is a close collaboration with community partners that also service young children such as Infants & Toddlers, Healthy Start, Healthy Families, and Head Start. The school system has over 30 community agencies and organizations helping achieve our goal of school readiness. Miscellaneous Instructional Program Initiatives This initiative includes several small programs that are funded by student fees or local awards. Some examples of these programs are: MDK12 Digital Library Project, the Tutoring program, the Summer-Quest program, and Chess Tournament. Race to the Top The Race to the Top grants provide funding to support MSDE’s four reforms areas. 1.) Adopting standards and assessments that prepare students to succeed in college and the workplace, and to compete in the global economy. 2.) Building data systems that measure student growth and success, and inform teachers and principals about how they can improve instruction. 3.) Recruiting, developing, rewarding, and retaining effective teachers and principals, especially where they are needed most. 4.) Turning around our lowest-achieving schools. These reform areas are being addressed through professional development activities, technology, and compensation. STEM Grant In an effort to attract and prepare students at all educational levels to pursue STEM coursework, the grant provides funding to establish Extended-Day Learning Opportunities that allow students to pursue interests beyond the classroom.
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Students have the opportunity to try engineering projects through team challenges such as LEGO Robotics in the elementary and middle school, VEX Robotics in high school, Rocketry challenges at all levels, Eggbert Safe Racer for third graders, and SMART Teams (Students Modeling a Research Topic). Title I The Title I grant provides funds to help low-achieving students in high-poverty schools to meet the same challenging state content and performance standards that apply to all students. Title I schools must be above the district-wide average of the percentage of children receiving free and reduced priced meals, with the highest percentages of poverty schools receiving Title I support first. School-wide programs may use Title I funds to upgrade the school’s entire educational program, rather than target services to identified children. Targeted Assistance schools identify and provide Title I services only to students whose performance is below age and grade expectations. Instructional assistants and/or Title I teachers meet regularly with classroom teachers to assess educational needs of individual students. The assistants and/or Title I teachers reinforce the objectives taught by the classroom teachers. If there is a surplus in the Title I program in a given year, this amount can be carried forward into the subsequent year. These funds may only be carried over one year and must be spent on Title I objectives in the subsequent year. Title I – School Improvement The Title I School Improvement grant is to provide technical assistance to schools identified as Focus Schools as they develop and implement their school improvement plans. Title I – Focus Schools The Title I Focus School grant is to provide technical assistance to schools identified as Focus Schools as they develop and implement their school improvement plans.
Title II – Teacher Quality The Title II Teacher Quality grant is a component of the No Child Left Behind Act. The primary objective of this funding is to assist schools in recruiting and retaining highly qualified teachers and principals. The funds can also be used for reduction of class size, and for incentives for recruitment efforts. Professional development activities are outlined in this initiative including: professional development to integrate technology into curricula and instruction, professional development that provides instruction in teaching children with special learning needs and professional development that provides instruction in methods of improving student behavior. This program replaces the following federal funds: Eisenhower Professional Development and Class-Size Reduction. Title III- Language Acquisition The Title III English Language Acquisition grant’s overall goal is to improve the English proficiency of English Language Learners (ELLs-students who do not speak English as a native language) by enhancing ESOL instruction, encouraging professional development participation and informing ELL families about student and adult English literacy opportunities. Special Education Initiative Descriptions IDEA Part B Special Education The special education program is designed to ensure the school system is meeting the mandated objectives of the federal IDEA program. Funds are used to provide supplemental instructional support for children with special needs, ages 3 to 21. Following are some examples of the types of goods and services provided by this program: pre-service and in-service training for
special education teachers screening, evaluation, and provision of
related services for eligible children psychological and behavioral support for
Serious Emotional Disturbed (SED) students and students in Intensity V settings
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teacher and instructional assistant support in special education classrooms
parent training and support to parents of children with disabilities
If there is a surplus in the Passthrough portion of the Special Education program in a given year, this amount can be carried forward into the subsequent year. These funds may only be carried over one year and must be spent on special education objectives in the subsequent year. Infant and Toddler Program (Federal/ State) The Infant and Toddler program provides support and training to eligible infants and toddlers, from birth through age 2, and their families. The program provides both assessment and direct services. The Charles County Public School system, the county health department and the Department of Social Services all participate in this program and work together to coordinate the program. Medical Assistance This program enables the school system to receive reimbursements from the Maryland Medicaid office for providing related, billable, Individual Education Program (IEP) designated services to students. The funds are used to meet the individual and programmatic needs of special education students in all schools. More specifically, these funds are used to pay for items/services such as assistive technology, student evaluations, extended school year services, nursing services, testing materials and adaptive equipment. Youth Employment Program The Youth Employment Program for Charles County provides services to special needs students by providing employment opportunities at various public facilities in the county. Funds are provided by the Department of Social Services and various public organizations.
Other Initiative Descriptions Aging School Program The Aging School Program (ASP) provides state funds which will be distributed to all school systems in the State of Maryland to address the needs of their aging buildings. These funds may be utilized for capital improvements, repairs, and deferred maintenance work at existing public school buildings serving students. Cell Tower Program Cellular network providers install cell tower antennas on Charles County Public Schools' property and pay a rental fee to the school system. Revenue is used for improving athletic facility capital projects at our schools. Destination Imagination This program is to support students interested in extracurricular activities involving higher thinking skills. These students typically attend and compete in competitions to demonstrate their knowledge of various subjects. Student fees and local sources fund the program. E-Rate Program The E-Rate program was established as part of the Telecommunications Act of 1996 with the purpose of providing affordable access to telecommunications services for all eligible schools and libraries. The Schools and Libraries Division of the Universal Services Administrative Company administers the program. Eligible schools and libraries receive discounts from this program based on economic need and location (rural or urban). Discounts are applied to telecommunications services, Internet access and internal connections. The reimbursements from this program are used to fund additional technology. Miscellaneous Other Initiatives This initiative includes the Oasis Cafe Catering Program and Senior Feeding Program. The Oasis Café Catering fund was developed to provide catered goods and services to support the staff of Charles County Public Schools. This service is offered to all Charles County Public Schools administration and staff separate from the services to students. This program does not utilize funds from the National School Lunch
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Program or breakfast program and is designed to operate as an enterprise fund. The Charles County Public Schools Oasis Café Catering Program is designed to operate on a nonprofit basis through contributions for each meal served, paid by participants and through coded transfer of funds used for in house catered functions. Furthermore, the Charles County Public School system provides the food preparation and serving facilities for the operation of the program and subsidizes overhead costs. The Senior Feeding Program is made possible through an agreement between the school system and Charles County Government which provides for services to the Department of Aging. The Board of Education accepts the responsibility for providing meals under its jurisdiction and for adhering to all federal and state regulations for program administration. National Certification Stipend The National Certification Stipend grant is issued by MSDE under the Quality Teacher Incentive Act. It is to issue signing bonuses to teachers, and to issue stipends to those teachers who have obtained their advanced professional certificate or the national board certificate. Qualified Zone Academy Bond These funds are issued through the Public School Construction Program and are designed to complete approved renovation projects. CCPS has been issued these funds to renovate school playgrounds to ensure they are ADA compliant. Education Association of Charles County Each year an employee of the Charles County Public School system is elected to serve as the Education Association of Charles County (EACC) representative and works exclusively for the EACC for the year. The EACC reimburses the school system for the employee’s salary and related fixed charges.
Adult Education Initiative Descriptions Adult Basic Education (Federal/ State) The Adult Basic Education program is designed primarily for those adults who lack the basic educational skills needed to cope with the problems of daily living. It is a program, which provides the student with the prime tools of computation and communication in life centered situations. The program is organized in a Learning Center environment. Special components of the program include: helping persons of foreign extraction improve in speech and writing and teaching sign language to parents and teachers of deaf children. Adult General Education The Adult General program provides salary for instructors to teach various educational courses to adults. Department of Social Services Contract The Department of Social Services (DSS) Contract is an agreement to provide educational services to DSS clients. The program provides salaries and materials to teach various educational courses and job skills to these adults. Literacy Works The Literacy Works program is designed to support the Literacy Works Action Plan for Maryland. Through coordination with Adult Basic Education Program providers, the Literacy Works program provides a coordinated literacy delivery system throughout the state. The program also maintains an accountability system for all literacy programs and results, and ensures the timely and accurate submission of data. Maryland External Diploma (Federal/ State) The Maryland External Diploma program is an alternative credentialing program, designed to award a Maryland high school diploma, based on a candidate's academic, vocational and life skills. These skills and competencies are directly related to knowledge an adult would acquire by living in a community, working, and raising a family.
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Adults who do not possess a high school diploma and have not been exposed to academic programs for a number of years often find they do not perform well in a classroom or test-taking situation. The External Diploma Program (EDP) offers these adults another avenue by which they can pursue a high school diploma, an avenue directly related to their life experience.
Health and Safety Initiative Descriptions Middle Grades Tobacco Prevention This local fund is used to provide materials and support for middle school students on tobacco prevention and other tobacco education. Miscellaneous Health and Safety Initiatives This initiative includes various programs designed to educate students about drug abuse and violence, and to educate students against starting smoking. Miscellaneous Other Initiatives This initiative includes local funds designed to assist with the needs of homeless families so that the students have the opportunity to be successful in school. The initiative also educates students on reducing tobacco use through tobacco prevention and reduced usage of tobacco products. School Mental Health The School Mental Health fund is provided through the American Psychiatric Foundation and is for implementing the school program “Typical or Troubled?”
Career Education Initiative Descriptions Carl Perkins MSDE approved Career Technology Education (CTE) programs are competency-based applied learning programs that contribute to academic knowledge, higher-order reasoning and problem-solving skills, work attitudes, general
employability skills, technical and occupational-specific skills, and knowledge of all aspects of an industry, including entrepreneurship. Emphasis is placed on the improvement of student performance using Perkins funds for the development, implementation and improvement of programs. Perkins funds can be used to develop services and activities that integrate rigorous and challenging academic, career and technical instruction and to link secondary and postsecondary educational opportunities. Perkins funds can be used to support special populations to meet or exceed State levels of performance and to be prepared for further learning in high skill, high wage or high demand jobs. CTE completer program improvement is supported by local industry-specific advisory groups. Most programs offer student program articulation with postsecondary institutions, industry certifications or licensure.
Program improvement decisions are driven by program data from the previous school year. Based on local data submissions, MSDE provides each county with a Program Quality Index (PQI) and a Local Program Accountability Report (LPAR). Targets for program improvement are developed through a review of LPAR, sub-population data, POI Cluster data, gap analysis within clusters and collaboration with postsecondary partners. SY 09 will include CTE student accountability for HSA data and Maryland Career Development Framework.
Miscellaneous Career and Technology Education Initiatives This initiative consists of various programs funded by local sources to assist high school students by encouraging academic achievement, job readiness, and life skills training. This category contains CTE Reserve funds which are used to supplement the resources of local school systems and community colleges in rural areas; areas with high percentages of career and technology education completers; or areas with high numbers of career and technology education students. Technical Preparation Tech Prep is a challenging course of study that prepares students for advanced education and technical career opportunities. Students follow an organized sequence of academic and technical
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courses throughout high school that prepare them for today’s changing job market. Tech Prep students may earn college credit for above average course work completed during high school. Tech Prep programs also provide integrated instruction, applied academics, work-based learning experiences, professional development and extensive interaction with business and industry. Early Childhood Descriptions Maryland Model for School Readiness The Maryland Model for School Readiness program is an intensive professional development program for prekindergarten, kindergarten, and preschool special education teachers. The focus is to provide a framework for
aligning assessment, curriculum, and instruction with the Maryland Learning Outcomes. Restricted - Early Childhood Training Program The Early Childhood Training Program is a dual-purpose program located at North Point High School. The program provides full-day childcare services for children ages 2-6, before-and-after school care for prekindergarten and kindergarten children attending William A. Diggs Elementary School, and is also an instructional program designed to train high school students to work in the childcare field. The program is open to school system employees and the public if there is space available. Parent fees fund the program.
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RESTRICTEDFUNDREVENUES
FISCAL YEAR
DESCRIPTIONACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
01‐INSTRUCTIONAL PROGRAMSEducating the Homeless (Federal) 25,692 38,164 61,687 23,524Fine Arts Initiative (State) 20,225 20,225 20,225 (0)Gifted and Talented (Local) 0 0 0 (0)Indian Education (Federal) 6,377 7,050 6,104 (946)Judith Hoyer Early Child Care and Education Center (State) 683,095 810,333 878,505 68,172Miscellaneous Instructional Program Initiatives (Local) 59,613 224,947 24,736 (200,212)Race to the Top 943,799 151,967 0 (151,967)STEM Grant (State) 43,841 19,661 59,133 39,472Title I (Federal) 3,034,702 3,761,127 4,404,793 643,666Title I ‐ School Improvement (Federal) 0 0 0 (0)TITLE I Focus Schools (Federal) 325,172 268,762 262,579 (6,183)Title II ‐ Teacher Quality (Federal) 373,498 935,324 841,253 (94,072)Title III ‐ Language Acquisition ‐ (Federal) 37,538 59,566 57,871 (1,696)
01‐INSTRUCTIONAL PROGRAMS Total 5,553,552 6,297,127 6,616,885 319,75802‐SPECIAL EDUCATIONIDEA Part B ‐ Special Educ. (Federal) 5,302,592 5,688,391 5,727,396 39,005Infant & Toddler (Federal) 185,148 261,190 320,828 59,638Infant & Toddler (State) 67,796 213,814 69,554 (144,260)Medical Assistance (Federal) 985,503 1,017,718 1,763,423 745,704Race to the Top 0 0 17,459 17,459Youth Employment Program (Local) 6,884 0 0 (0)
02‐SPECIAL EDUCATION Total 6,547,922 7,181,114 7,898,660 717,54603‐OTHER PROGRAMSAging School Program (State) 305,879 262,774 262,774 (0)Cell Tower Projects (Local) 296,862 0 0 (0)Destination Imagination (Local) 24,880 0 0 (0)E‐Rate Program (Local) 0 300,000 300,000 (0)Miscellaneous Other Initiatives (Local) 373,447 275,759 410,498 134,739National Certification Stipend (State) 331,000 0 0 (0)Qualified Zone Academy Bond (State) 385,000 385,000 385,000 (0)Education Association of Charles County (Local) 126,242 126,186 123,032 (3,154)
03‐OTHER PROGRAMS Total 1,843,310 1,349,719 1,481,304 131,58504‐ADULT EDUCATIONAdult Basic Education (Federal & State) 207,981 219,716 147,945 (71,771)Adult General (State) 80,132 86,867 86,867 (0)Department of Social Services Contract (State) 26,000 26,000 26,000 (0)Literacy Works (State) 368,231 372,216 335,187 (37,029)Maryland External Diploma (Federal & State) 74,718 70,398 70,978 580
04‐ADULT EDUCATION Total 757,062 775,197 666,977 (108,220)
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RESTRICTED REVENUES (continued)
FISCAL YEAR
DESCRIPTIONACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
05‐HEALTH & SAFETYMiddle Grades Tobacco Prevention (State) 8,746 8,000 592 (7,408)Miscellaneous Health and Safety Initiatives (Local) 49,286 24,995 24,995 (0)Miscellaneous Other Initiatives (Local) 17,402 12,000 9,818 (2,182)School Mental Health 281 0 0 (0)
05‐HEALTH & SAFETY Total 75,714 44,995 35,405 (9,590)06‐CAREER EDUCATIONCarl Perkins (Federal) 207,078 199,325 199,325 (0)Miscellaneous Career & Tech. Educ. Initiatives (Local) 13,270 0 0 (0)Technical Preparation (State) 133,225 0 100,821 100,821
06‐CAREER EDUCATION Total 353,574 199,325 300,146 100,82107‐EARLY CHILDHOODMaryland Model for School Readiness (State) 15,222 15,538 51,459 35,921Restricted‐Early Childhood Training Program 143,507 120,791 120,791 (0)
07‐EARLY CHILDHOOD Total 158,729 136,329 172,250 35,921Grand Total 15,289,863 15,983,806 17,171,627 1,187,821
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*Note: All budgeted amounts are based on original proposals. In most cases, changes between fiscal years are due to final allocations from authorizing agencies. Final grant allocations are usually official in September.
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RESTRICTEDFUNDEXPENDITURESBYCATEGORYANDOBJECTCODE
FISCAL YEAR
CATEGORYACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
01 ‐ ADMINISTRATION 550,010 513,491 518,419 4,92702 ‐ MID‐LEVEL ADMINISTRATION 824,368 1,034,482 618,071 (416,411)03 ‐ INSTRUCTION71 ‐ SALARIES & WAGES 3,679,957 3,740,665 4,009,794 269,13073 ‐ SUPPLIES & MATERIALS 961,945 681,193 1,012,174 330,981OTHER INSTRUCTION COST 585,366 593,121 1,012,175 419,05478 ‐ FIXED CHARGES 719,988 852,702 1,355,097 502,395
03 ‐ INSTRUCTION Total 5,947,256 5,867,681 7,389,240 1,521,56004 ‐ SPECIAL EDUCATION 5,719,429 6,318,049 6,254,233 (63,816)06 ‐ STUDENT HEALTH SERVICES 281 0 0 007 ‐ STUDENT TRANSPORTATION 128,254 120,372 66,626 (53,746)08 ‐ OPERATION OF PLANT 8,032 0 0 009 ‐ MAINTENANCE OF PLANT 382,976 263,852 262,774 (1,078)11 ‐ FOOD SERVICES 35,953 20,000 53,239 33,23913 ‐ CAPITAL OUTLAY 612,797 680,018 785,000 104,982
Grand Total 15,289,863 15,983,806 17,171,627 1,187,821
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RESTRICTEDFUNDFULL‐TIMEEQUIVALENTPERSONNELSUMMARY
FISCAL YEAR
CATEGORY ACTUAL FTE APPROVED FTE APPROVED FTE FTE CHANGE01‐INSTRUCTIONAL PROGRAMSTitle I (Federal) 27.5 27.5 27.5 0.0Judith Hoyer Early Child Care and Education Center (State) 6.7 7.7 7.7 0.0Title II ‐ Teacher Quality (Federal) 2.0 5.0 3.0 ‐2.0
02‐SPECIAL EDUCATIONIDEA Part B ‐ Special Educ. (Federal) 63.3 64.2 59.3 ‐4.9Infant & Toddler (Federal) 1.0 1.0 1.0 0.0Infant & Toddler (State) 0.5 0.5 0.5 0.0Medical Assistance (Federal) 0.0 0.0 0.0 0.0
03‐OTHER PROGRAMSMiscellaneous Other Initiatives (Local) 2.9 2.7 2.7 0.0Education Association of Charles County (Local) 1.0 1.0 1.0 0.0Destination Imagination (Local) 0.0 0.0 0.0 0.0
04‐ADULT EDUCATIONLiteracy Works (State) 0.8 0.8 0.8 0.0Adult Basic Education (Federal & State) 0.2 0.2 0.2 0.0Maryland External Diploma (Federal & State) 0.0 0.0 0.0 0.0
07‐EARLY CHILDHOODRestricted‐Early Childhood Training Program 1.2 1.2 1.2 0.0Maryland Model for School Readiness (State) 0.0 0.0 0.0 0.0
Grand Total 107.1 111.8 104.9 ‐6.9
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FOODSERVICESPROGRAM
The potential of school meals to have a positive impact on the health and education of Charles County Public Schools students is well recognized by experts. Poorly nourished students have poor attendance, have short attention spans, lack energy and have difficulty learning. The Food Service Program is made possible through an agreement between the Board of Education of Charles County and the Maryland State Department of Education which provides for participation in the National School Lunch Program, the School Breakfast Program, and the United States Department of Agriculture’s donated commodity food program. The Board of Education accepts the responsibility for providing free or reduced price meals to eligible children in the schools under its jurisdiction and for adhering to all federal and state regulations for program administration. The Charles County Public Schools’ Food Service Program is designed to operate on a nonprofit basis through financial assistance and donated commodity food provided by the United States Department of Agriculture, financial assistance from the State of Maryland, receipts from school lunch, school breakfast and a la carte sales. Furthermore, Charles County Public Schools system provides the food preparation and serving facilities for the operation of the program and subsidizes overhead costs.
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FOODSERVICEREVENUEANDEXPENDITURESUMMARYFISCAL YEAR
DESCRIPTIONACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
REVENUES50 ‐ STATE REVENUES5040 ‐ STATE‐FOOD SERVICE 369,286 229,637 369,000 139,363
50 ‐ STATE REVENUES Total 369,286 229,637 369,000 139,36351 ‐ FEDERAL REVENUES5156 ‐ FEDERAL‐USDA COMMODITIES 670,173 575,029 564,137 (10,892)5157 ‐ FEDERAL‐FOOD SERVICE 5,477,283 6,149,607 6,149,607 (0)5158 ‐ FEDERAL‐FDSVC OTHER PROGR 41,412 0 0 (0)
51 ‐ FEDERAL REVENUES Total 6,188,868 6,724,636 6,713,744 (10,892)52 ‐ LOCAL REVENUES5210 ‐ INTEREST INCOME 1,005 1,000 1,000 (0)5212 ‐ PAYROLL TRANSFERS 1,694 0 0 (0)5223 ‐ CHILDREN'S PAYMENT 4,829,546 5,469,102 5,643,897 174,7955224 ‐ OTHER FOOD SERVICES 258,083 200,000 225,000 25,0005225 ‐ REBATES‐FOOD SERVICE 77,631 10,000 20,000 10,0005226 ‐ VENDING COMMISSIONS 45,114 110,625 40,000 (70,625)5221 ‐ MISCELLANEOUS REVENUE 19,783 40,000 20,000 (20,000)
52 ‐ LOCAL REVENUES Total 5,232,855 5,830,727 5,949,897 119,170REVENUES Total 11,791,009 12,785,000 13,032,641 247,641Grand Total 567,488 0 0 (0)
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*Note: Includes a $0.10 price increase.
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FOOD SERVICE REVENUE AND EXPENDITURE SUMMARY (Continued)
FISCAL YEAR
DESCRIPTIONACTUALS APPROVED BUDGET APPROVED BUDGET CHANGE
EXPENDITURES71 ‐ SALARIES & WAGES 3,831,601 4,225,924 4,401,058 (175,134)72 ‐ CONTRACTED SERVICES7206 ‐ CONSULTANTS 179 30,000 10,000 20,0007216 ‐ INSPECTION FEES 11,484 12,000 24,000 (12,000)7222 ‐ PRINTING EXTERNAL 4,425 0 0 (0)7225 ‐ PRINTING INTERNAL 0 5,000 5,000 (0)7230 ‐ REPAIRS‐EQUIPMENT 0 20,000 20,000 (0)7241 ‐ MAINTENANCE CONTRACT 0 33,000 60,000 (27,000)7246 ‐ SOFTWARE MAINTENANCE 40,159 0 0 (0)7261 ‐ BANK SERVICE FEES 14,630 0 0 (0)7251 ‐ COMMODITY PROCESSING SVC 0 10,000 30,000 (20,000)
72 ‐ CONTRACTED SERVICES Total 70,877 110,000 149,000 (39,000)73 ‐ SUPPLIES & MATERIALS7304 ‐ COMPUTERS 819 0 0 (0)7320 ‐ REPAIR MATERIALS‐EQUIP 0 21,250 10,750 10,5007328 ‐ OFFICE SUPPLIES 8,132 7,000 8,500 (1,500)7332 ‐ POSTAGE 64 3,000 3,000 (0)7334 ‐ TECHNOLOGY SUPPLIES 771 0 0 (0)7343 ‐ VEHICLE REPAIR SUPPLIES 0 1,045 2,000 (955)7365 ‐ FOOD PURCHASES 4,662,154 5,510,795 5,119,322 391,4737366 ‐ FOOD RELATED SUPPLIES 211,576 310,000 310,000 (0)7367 ‐ USDA COMMODITY EXPENSE 670,173 564,137 564,137 (0)7369 ‐ FOOD SERVICE EQUIP‐MINOR 11,319 0 0 (0)7380 ‐ UNIFORMS 21,834 37,310 40,000 (2,690)7399 ‐ OTHER SUPPLIES & MATERIAL 87,784 51,840 262,117 (210,277)7368 ‐ COMMODITY PROCESSED FOOD 17,168 40,000 40,000 (0)
73 ‐ SUPPLIES & MATERIALS Total 5,691,795 6,546,377 6,359,826 186,55174 ‐ OTHER CHARGES7404 ‐ DUES & SUBSCRIPTIONS 778 2,000 1,500 5007405 ‐ EMPLOYEE RECOGNITION 2,269 2,500 3,500 (1,000)7408 ‐ HANDLING & FOOD STORAGE 0 10,000 15,000 (5,000)7434 ‐ UTILITIES‐GAS 20 0 0 (0)7437 ‐ EMPLOYEE TRANSPORTATION 9,652 20,000 25,000 (5,000)7438 ‐ PROFESSIONAL DEVELOPMENT 8,316 13,000 13,000 (0)7451 ‐ VEHICLE & CASUALTY 0 1,799 1,799 (0)
74 ‐ OTHER CHARGES Total 21,035 49,299 59,799 (10,500)75 ‐ EQUIPMENT7501 ‐ ADDITIONAL EQUIPMENT 21,712 20,000 20,000 (0)7502 ‐ EQUIPMENT REPLACEMENT 0 40,000 75,000 (35,000)
75 ‐ EQUIPMENT Total 21,712 60,000 95,000 (35,000)78 ‐ FIXED CHARGES7806 ‐ EMPLOYEE RETIREMENT 437,991 491,900 475,000 16,9007813 ‐ INSURANCE‐LIFE 7,457 17,600 6,800 10,8007814 ‐ INSURANCE‐HOSPITALIZATION 869,580 960,100 1,138,000 (177,900)7826 ‐ SOCIAL SECURITY 267,579 323,800 348,158 (24,358)
78 ‐ FIXED CHARGES Total 1,582,606 1,793,400 1,967,958 (174,558)79 ‐ TRANSFERS7902 ‐ INTERFUND TRANSFERS‐FS 3,895 0 0 (0)
79 ‐ TRANSFERS Total 3,895 0 0 (0)EXPENDITURES Total 11,223,521 12,785,000 13,032,641 (247,641)Grand Total 567,488 0 0 (0)
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FOODSERVICEFULL‐TIMEEQUIVALENTPERSONNELSUMMARY
FISCAL YEAR
CATEGORY ACTUAL FTE APPROVED FTE APPROVED FTE FTE CHANGEDIRECTORS, COORD., SUPERV., SPECIALIST 0.0 0.0 2.0 2.0FOOD SERVICE ASSISTANT MANAGER 10.8 12.0 12.0 0.0FOOD SERVICE MANAGER 32.8 32.5 32.5 0.0FOOD SERVICE WORKERS 45.6 65.1 65.1 0.0OTHER STAFF 3.0 5.0 3.0 ‐2.0SECRETARIES AND CLERKS 3.0 3.0 3.0 0.0Grand Total 95.1 117.6 117.6 0.0
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SELECTEDHISTORICALTRENDS
-
2,000.0
4,000.0
6,000.0
8,000.0
10,000.0
12,000.0
14,000.0
Appropriation per FTE PupilConstant Dollars (2005 = 100)
Constant $
Real $
Appropriations per full-time equivalent pupil
This graph expresses revenues on a per pupil basis. Amounts are expressed in constant dollars (2005 dollars are the same as 2016 dollars) for comparative reasons and do not consider inflationary factors as demonstrated in real dollars.
Full-time equivalent pupil is an expression based on the number of classroom hours.
Source: CPI Index Bureau of Labor Statistics.
Average salary increase compared to Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W)
This graph compares the average increase of Charles County Public Schools employees' salaries to the average salary increase of all urban and clerical wage earners in the US.
CCPS average increase includes step, scale and COLA adjustments.
Note: In FY2010, step only.
Source: Bureau of Labor Statistics Consumer Price Index
-
5,000.0
10,000.0
15,000.0
20,000.0
25,000.0
30,000.0
Full-time Equivalent Student EnrollmentFull-time equivalent student enrollment
This graph compares the growth in the number of full-time equivalent (FTE) students in the school system.
Full-time equivalent is an expression of equating the number of students in a full-day schedule.
-1.0%
0.0%
1.0%
2.0%
3.0%
4.0%
5.0%
6.0%
Average Salary Increase Compared to CPI-W Index
Average IncreaseCPI-W
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SELECTED HISTORICAL TRENDS (CONTINUED)
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
Materials of Instruction Expenditures (MOI) Materials of instruction expenditures
Materials of Instruction expenditures include supplies and materials, and equipment in instruction and special education expenditure categories.
$- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000
General Fund Maintenance & Capital Outlay Expenditures
General fund maintenance & capital outlay expenditures
Maintenance and Capital Outlay expenditures exclude salaries and wages, and fixed charges (employee benefits).
$(200,000)
$4,800,000
$9,800,000
$14,800,000
$19,800,000
$24,800,000
$29,800,000
Current Undesignated Fund Balance Undesignated Fund Balance The fund balance is the amount of funds available at the end of a fiscal year due to savings in various categories (Non-GAAP). The county has allowed the school system to carry these amounts forward to the next fiscal year. This amount is expressed on a cumulative basis.
*Note: FY2013 and FY2014 are estimates.
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SELECTED HISTORICAL TRENDS (CONTINUED)
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
Health Insurance Expenditures Health insurance expenditures
The growth over the past five years is a combination of additional positions and rate increases.
Salaries & Benefits
79%
Contract Services
12%
Supplies & Equipment
3%Other6%
FY2006 BudgetExpenditures By Object Class
Salaries & Benefits
80%
Contract Services
12%Supplies & Equipment
3%Other
5%
FY2016 BudgetExpenditures By Object Class
Federal0%
State49%
County50%
Local1%
FY2006 BudgetRevenues By Source of Funds
Federal0%
State48%
County50%
Local2%
FY2016 BudgetRevenues By Source of Funds
FY 2016 Approved Operating Budget__________________________________
65 BUDGET OVERVIEW
SELECTED HISTORICAL TRENDS (CONTINUED)
Description ($ per pupil)FY2011 Ranking
FY2012 Ranking
FY2013 Ranking
Enrollment (Headcount) 10th 10th 10thWealth 16th 10th 10thTotal Cost - $12,088 18th 15th 13thState Aid 9th 9th 10thTextbooks/MOI 21st 17th 18thOperations/Maintenance 12th 12th 6thAdministration/Mid-Level 17th 10th 12thStudent Transportation 5th 5th 4thInstructional Salaries* 15th 13th 10thFixed Charges 24th 24th 23rd
Spending ($ per pupil) FY 2011 FY 2012 FY 2013Alexandria, VA 16,983 17,618 17,024 Arlington, VA 17,322 18,047 18,675 Montgomery County 14,543 14,244 14,637 Howard County 14,126 13,994 14,203 Prince George’s County 13,240 13,132 13,805 Baltimore County 12,846 12,551 12,926 Anne Arundel County 12,357 12,274 12,548 Fairfax, VA 12,597 12,820 13,564 Calvert County 12,329 12,609 12,716 Charles County 11,826 12,215 12,578 Frederick County 11,726 12,104 12,250 Loudon, VA 10,833 11,014 11,595 Prince William, VA 9,577 9,852 10,163
Comparative Statistics to 24 Other Maryland Counties*Note: Changes indicate the impact of new school staffing and salary scale compression.
Source Data: Selected Financial Data (MSDE) - Cost Per Pupil Attending, MSDE The Fact Book.
Comparative Statistics to Similar Economic DevelopmentSpending per pupil compared to other similar economic development areas within the Washington DC Metropolitan area.
Source Data: Washington Area Boards of Education (WABE) Guide and the Maryland Selected Financial Data - Cost Per Pupil Attending.
22
16 1614 14 14
1715
13
0
5
10
15
20
25
Stat
e Ran
king
Cost Per Pupil
State Ranking Cost per Pupil Belonging In FY1997, CCPS was 12th in the state.
FY 2016 Approved Operating Budget__________________________________
66 BUDGET OVERVIEW
Administration Percent Distribution of Current Expenses by Category*:Maryland Public Schools: 2012 - 2013
Local AverageEducation Adminis- DailyAgency tration Rank Attendance RankTotal State 0.0% - Calvert 2.3 14.0 15,342.1 13Carroll 1.4 24.0 25,171.0 9Charles 2.5 10.0 24,725.2 10Harford 2.3 15.0 35,456.1 8Washington 2.7 7.0 21,130.3 11Source Data: MSDE Selected Financial Data Part 3 Table 8.
.01,000.02,000.03,000.04,000.05,000.06,000.07,000.08,000.09,000.0
10,000.0
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015 E
st.
2016
Ap
pro
ved
Fiscal Year
Administration Expenditures(Amount in Thousands $)
Mid-level Administration Comparison of Non-instructional Staff to Student RatiosMaryland Public Schools: 2012-2013
School System
Number of Schools
Student Headcount Enrollment
Number of
Principals, Vice
Principals
Student to Staff Ratio
Total State 1,451 859,638.0 3,562.4 241.3 Calvert 26 16,323.0 71.2 229.3 Carroll 49 26,687.0 100.0 266.9 Charles 37 26,644.0 112.0 237.9 Harford 54 37,868.0 144.8 261.5 Washington 46 22,403.0 86.0 260.5 Source Data: MSDE Staff Employed at School and Central Office Levels. .0
5,000.0
10,000.0
15,000.0
20,000.0
25,000.0
20
05
20
06
20
07
20
08
20
09
20
10
20
11
20
12
20
13
20
14
20
15 E
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16
Appro
ved
Fiscal Year
Mid-level Administration Expenditures(Amount in Thousands $)
FY 2016 Approved Operating Budget__________________________________
67 BUDGET OVERVIEW
Instruction Student to Teacher RatiosMaryland Public Schools: 2012-2013
School System
Number of
Schools
Student Headcount Enrollment
Number of Teachers
Student to
Teacher Ratio
Total State 1,451 859,638.0 58,544.0 14.7 Calvert 26 16,323.0 1,052.0 15.5 Carroll 47 26,687.0 1,897.0 14.1 Charles 37 26,644.0 1,708.0 15.6 Harford 54 37,868.0 2,722.0 13.9 Washington 46 22,403.0 1,523.0 14.7 Source Data: MSDE Staff Employed at School and Central Office Levels.Source Data: MSDE Factbook
Kindergarten 25:1
Grades 1 to 2 25:1Grades 3 to 5 27:1
Middle School 25:1
High School 25:1
Charles County Public SchoolsFY2016 Staffing Allocation Ratios
0.00%0.50%1.00%1.50%2.00%2.50%3.00%3.50%4.00%4.50%
20
05
20
06
20
07
20
08
20
09
20
10
20
11
20
12
20
13
Fiscal Year
Proportion of Materials of Instruction (MOI) Expenditures
Total State MOICharles MOI
.0
20,000.0
40,000.0
60,000.0
80,000.0
100,000.0
120,000.0
140,000.0
160,000.0
20
05
20
06
20
07
20
08
20
09
20
10
20
11
20
12
20
13
20
14
20
15 E
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Appro
ved
Fiscal Year
Instruction Expenditures(Amount in Thousands $)
FY 2016 Approved Operating Budget__________________________________
68 BUDGET OVERVIEW
Special Education Expenditures for Special Education Nonpublic Placements*
Local Unit 2012-13 Rank
Number of Special
Education Students Rank
Percent of Non-Public Placements
Total State 248,431,060$ 102,542 3.5%Calvert 2,066,841 14 1,505 15 1.7%Carroll 5,111,824 9 3,162 9 3.0%Charles 3,734,028 10 2,518 10 2.3%Harford 14,116,953 6 5,195 6 3.6%Washington 2,518,564 13 2,199 11 2.0%* Included Transfers to institutions and other out-of-state placementsSource Data:MSDE Selected Financial Data Part 4MSDE Special Education Census Data.
.0
5,000.0
10,000.0
15,000.0
20,000.0
25,000.0
30,000.0
35,000.0
20
05
20
06
20
07
20
08
20
09
20
10
20
11
20
12
20
13
20
14
20
15 E
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20
16
Appro
ved
Fiscal Year
Special Education Expenditures(Amount in Thousands $)
Student Personnel Services Maryland Public Schools: 2012-2013
Local Unit
Average Habitual Truant
Caseload* Total State 23.40
Allegany 15.93 Anne Arundel 16.00 Baltimore 12.26 Baltimore City 39.78 Calvert 10.48
Caroline - Carroll 4.35 Cecil 23.94 Charles 1.13 Dorchester 18.21
Frederick 9.13 Garrett - Harford 26.40 Howard 7.31 Kent 24.82
Montgomery 24.92 Prince George's 65.45 Queen Anne's 6.84 Somerset 25.26
St. Mary's - Talbot 1.96 Washington 8.18 Wicomico 11.38 Worcester 3.82 *Determined by: (average daily attendance x %of Habitual Truants)/ # of PPWs and SWs.
.0
500.0
1,000.0
1,500.0
2,000.0
2,500.0
3,000.0
3,500.0
4,000.0
200
5
200
6
200
7
200
8
200
9
201
0
201
1
201
2
201
3
201
4
201
5 E
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201
6A
ppro
ved
Fiscal Year
Student Personnel Service Expenditures(Amount in Thousands $)
FY 2016 Approved Operating Budget__________________________________
69 BUDGET OVERVIEW
Student Health Services The Board of Education of Charles County contracts health services in partnership with the county’s Department of Health.
.0
500.0
1,000.0
1,500.0
2,000.0
2,500.0
3,000.0
3,500.0
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
Est
.
2016
App
rove
d
Fiscal Year
Student Health Service Expenditures(Amount in Thousands $)
Student Transportation
LocalEducationAgency Number of Riders Miles Driven Costs $ Rider MileTotal State 614,753 122,425,657 570,266,307 $927.63 $4.66Calvert 15,881 3,263,849 13,881,950 874.12 4.25 Carroll 25,846 5,112,477 20,190,980 781.20 3.95 Charles 22,732 6,175,132 25,178,703 1,107.63 4.08 Harford 33,716 8,317,207 31,133,506 923.40 3.74 Washington 19,286 3,611,708 10,131,871 525.35 2.81 Source Data: MSDE Factbook, MSDE Selected Financial Data Part 3.
Comparison of Transportation Costs per Rider and per Mile: Fiscal Year 2013
Cost Per
.0
5,000.0
10,000.0
15,000.0
20,000.0
25,000.0
30,000.0
20
05
20
06
20
07
20
08
20
09
20
10
20
11
20
12
20
13
20
14
20
15 E
st.
20
16
Appro
ved
Fiscal Year
Student Transportation Expenditures(Amount in Thousands $)
FY 2016 Approved Operating Budget__________________________________
70 BUDGET OVERVIEW
Student Transportation (continued)
OBJECTIVE WHAT IS BEING MEASURED CALCULATION FY 2012 RESULT FY 2013 RESULT FY 2014 RESULT
Objective is to move the maximum number of students with the fewest resources possible.
Regular education operational cost per eligible
student
Regular education operational cost/ Total eligible regular
education students transported
Objective is to move the maximum number of students with the fewest resources possible.
In-county special education operational cost per student
In-county special education operational cost/ Total In-county special education
students transported
Objective is to move the maximum number of students with the fewest resources possible.
Out-of-county special education operational cost per student
Out-of-county special education operational cost / Out-of-county
special education students transported
Measures the average cost of a CCPS bus contract.
Regular education operational cost per bus
Regular transportation operational costs/active regular
education buses
$17, 687,085/Current Cost 219 Buses=$80,763
$16, 179,924/Current Cost 219 Buses=$73,881
Measures the average cost of a CCPS bus contract.
In-county special education operational cost per bus
In-county special education transportation operational
costs/active in-county special education buses
Measures the average cost of a CCPS bus contract.
Out-of-county special education operational cost per
bus
Out-of-county special education transportation operational costs/active out-of-county special education buses
Another basis for comparison, but very elastic. Fixed costs will be diluted. Fewer miles will reduce variable costs.
Regular education operational cost per mile
Total regular education annual operational cost/ Total annual regular education route miles
Another basis for comparison, but very elastic. Fixed costs will be diluted. Fewer miles will reduce variable costs.
In-county special education operational cost per mile
Total annual in-county special education operational cost/
Total annual in-county special education route miles
Another basis for comparison, but very elastic. Fixed costs will be diluted. Fewer miles will reduce variable costs.
Out-of-county special education operational cost per mile
Total annual out-of-county special education operational
cost/ Total annual out-of-county special education route miles
Fewer buses used to transport any group of students will reduce costs. This shows (a) how well buses are being filled, and (b) How well multiple trips are being assigned to buses.
Regular education average number of buses per 100 students enrolled
Total regular education buses/ (total enrollment/100)
Special Education students cost 4 to 10 times more to transport. A higher percentage of special education students will automatically increase transportation costs
Special education percentage of students transported on special
needs buses compared to total # of students
transported
Transported special education students/Total transported
students
Provides an indication of maintenance quality and efficiency.
Spare bus ratio Paid Spare buses/ Total buses
Measures the average time for a regular education bus to complete the am and pm runs.
Regular education average daily hours per bus
Total # of daily hours/Total # of buses
Measures the average mileage for a regular education bus to complete the am and pm runs.
Regular education average daily mileage per
bus
Total # of daily miles/Total # of buses
Safety is the first requirement in pupil transportation. Poor numbers here indicate a need for increased training.
Preventable accidents with personal injury or
appreciable damage per million miles traveled
# preventable accidents with personal injury or appreciable
damage / total miles traveled/one million
COMAR requires that each driver be observed every two years. This number should always be greater than 50% of CCPS certified drivers.
Percentage of certified drivers being observed
annually
# of drivers observed /total # of certified drivers
CO
ST E
FFEC
TIVE
NES
S
$17,688,166/ Current Cost22,760 Students
=$777.16 Per Pupil
Cost
$3,834,194/ Current Cost539 Students
=$7,113.53 Per Pupil Cost
$825,112/ Current Cost29 Students
=$28,452.13 Per Pupil Cost
$3,834,194/ Current Cost48 Buses
=$79,879.04 Per Bus Cost
$825,112/ Current Cost6 Buses
=$137,518.66 Per Bus Cost
$17,688,166/ Current Cost4,744,510.7 Current Miles
=$3.73 Per Mile Cost
$3,834,194/ Current Cost1,275,275 Current Miles
=$3.01 Per Mile Cost
$825,112/ Current Cost225,663.5 Current Miles
=$3.66 Per Mile Cost
220 total Regular Ed Buses
22,760/ Enrollment100
=228 Buses
539/ Special Needs Students22,760 Total Eligible
=2% Of Fleet
20/ Paid Spare274 Route Buses
=7% Of Fleet
1,520/ Daily Hours220 Buses
=6.9 Daily Hours Per Bus
26,358/ Daily Miles220 Buses
=120 Daily Miles Per Bus
4/ Preventable Accidents6,245,449.2 Current Miles
=.6 Per million miles
traveled
415/ Certified Drivers
207 Observed Evaluations
=50% Observed Drivers
$17,687,085/Current Cost22,139 Students
=$798.91 Per Pupil
Cost
$3,710,272/Current Cost593 Students
=$6,256.78 Per Pupil
Cost
$927,375/Current Cost28 Students
=$33,121 Per Pupil Cost
$3,710,272/Current Cost49 Buses
=$75,719.83 Per Bus Cost
$17,687,085/Current Cost*4,784,740.8 Current Miles
=$3.70 Per Mile Cost*Includes Activity Buses
$3,710,272/Current Cost1,321,941.6Current Miles
=$2.81 Per Mile Cost
$927375/Current Cost269,189 Current Miles
=$3.45 Per Mile Cost
219 total Regular Ed Buses
22,139/ Enrollment100
=221 Buses
593/Special Needs Students22,139 Total Eligible
=2% Of Fleet
20/ Paid Spare276 Route Buses
=7% Of Fleet
1,467/ Daily Hours219 Buses
=6.7 Daily Hours Per Bus
26,582/Daily Miles219 Buses
=121 Daily Miles Per Bus
3/Preventable Accidents6,175,132.6 Current Miles
=.5 Per million miles traveled
412/ Certified Driver
206 Observed Evaluations
=50% Observed Drivers
$927,375/Current Cost7 Buses
=$132,482 Per Bus Cost
$16,179,924/Current Cost22,445 Students
=$721.00 Per Pupil
Cost
$5,385,878/Current Cost638 Students
=$8,442.00 Per Pupil
Cost
$1,038,217./Current Cost34 Students
=$30,536 Per Pupil Cost
$5,385,878/Current Cost49 Buses
=$109,916 Per Bus Cost
$16,179,924/Current Cost4,582,512 Current Miles
=$3.53 Per Mile Cost
$5,385,878/Current Cost1,326,949 Current Miles
=$4.06 Per Mile Cost
$1,038,217/Current Cost274,837 Current Miles
=$3.78 Per Mile Cost
219 total Regular Ed Buses
22,445/ Enrollment100
=224 Buses
638/Special Needs Students22,445 Total Eligible
=2.84% Of Fleet
20/ Paid Spare276 Route Buses
=7% Of Fleet
1,483/ Daily Hours219 Buses
=6.8 Daily Hours Per Bus
25,890/Daily Miles219 Buses
=118 Daily Miles Per Bus
9/Preventable Accidents6,212,809 Current Miles
=1.4 Per million miles traveled
410/ Certified Driver
205 Observed Evaluations
=50% Observed Drivers
$1,038,217/Current Cost8 Buses
=$129,777 Per Bus Cost
FY 2016 Approved Operating Budget__________________________________
71 BUDGET OVERVIEW
Operation of Plant Charles County Public Schools Utility Cost Per Square FootFY2014
FY2014 Cost PerDescription Actual $ Square FootElectric 5,838,586 1.38 Oil 2,098,254 0.49 Propane/Natural Gas 38,782 0.01 Water & Sewage 485,833 0.11
Total Square Footage* 4,244,932 *Includes Mobile Classroom Units
.0
5,000.0
10,000.0
15,000.0
20,000.0
25,000.0
30,000.0
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
201
5 E
st.
201
6 A
ppro
ved
Am
ou
nt
$
Sq
uar
e F
oo
tag
e
Square Footage
GENERAL FUNDEXPENDITURES
OBJECTIVE WHAT IS BEING MEASURED CALCULATION FY 2012 RESULT FY 2013 RESULT FY 2014 RESULT
Provide a safe, clean and healthy environment for students, staff and visitors
Key Performance Indicators (KPI): sanitation; grounds
keeping; building interior/exterior; furniture condition; health/safety
Internal inspection team evaluations using 1-100 point
system96.80% 97.10% 95.20%
Provide a safe, clean and healthy environment for students, staff and visitors
KPI: number of security cameras installed
Physical inventory of all security cameras 630 632 731
Provide a safe, clean and healthy environment for students, staff and visitors
KPI: phasing-in green product cleaning supplies
per Maryland House Bill 1363 (Green Product Cleaning Act)
Percentage of CCPS campuses using only Approved Green
Cleaning Products15% 47% 47%
Using EPA's Energy Star® to track and measure energy consumption, performance and cost information for all CCPS schools.
Energy usage per building comparing the impact of
weather variations and key physical and operating characteristics of each
building relative to similar buildings nationwide
The combined average of all buildings' EPA's energy performance ratings on a 1 to 100 scale
53 67 61.3
Using EPA's Energy Star® to track and measure energy consumption, performance and cost information for all CCPS schools.
Energy usage per building comparing the impact of
weather variations and key physical and operating characteristics of each
building relative to similar buildings nationwide
Number of campuses eligible for ENERGY STAR Leaders® (rating of 75 or higher)
9 11 8
EFF
ICIE
NC
Y
FY 2016 Approved Operating Budget__________________________________
72 BUDGET OVERVIEW
Maintenance of Plant Plant Cost Comparison per Student and Per Square FootFY2013
Local Cost Per TotalEducation Total Cost Per Square SquareAgency Expenditures Student* Foot Footage**
Calvert 18,314,381 1,134.99 7.86 2,330,410 Carroll 33,185,216 1,255.73 7.37 4,501,722 Charles 31,959,111 1,223.16 8.46 3,775,832 Harford 40,846,468 1,095.66 6.62 6,171,804 Washington 29,500,271 1,327.01 12.66 2,330,410 Average of Comparable Counties 30,761,089 1,207.31 8.59 3,822,036 Total Expenditures is Operation of Plant and Maintenance of Plant.*Average Daily Membership.** Square Footage excludes mobile classrooms.Source Data: MSDE Selected Financial Data.
.0
1,000.0
2,000.0
3,000.0
4,000.0
5,000.0
6,000.0
7,000.0
8,000.0
9,000.0
20
05
20
06
20
07
20
08
20
09
20
10
20
11
20
12
20
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20
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Appro
ved
Fiscal Year
Maintenance of Plant Expenditures(Amount in Thousands $)
OBJECTIVE WHAT IS BEING MEASURED CALCULATION FY 2012 RESULT FY 2013 RESULT FY 2014 RESULT
Effectively process work orders annual number of work orders Total annual work orders
entered through iServiceDesk® 15,505 16,174 15,491
Effectively process work orders
materials/labor cost per work order request
total labor/parts/rental/other costs divided by total number of
work orders completed$354.40 $210.83 $287.81
Effectively process work orders
average operational time to complete a work order
total man-hours logged by technicians divided by total
number of work orders completed
3.03 hours 4.79 hours $3.11
Provide customer service
Key Performance Indicators: response,
communications/conduct, planning/scheduling process, schedule/performance, overall
results
electronic customer survey, ratings on a scale of 1 to 5
(highest), from each completed work order
4 4 4
Provide customer serviceresponse time from work
request submittal (via iServiceDesk®) to completion
average lapse in time between work order submission and
completion27 days 26 days 30 days
EFF
ICIE
NC
Y
FY 2016 Approved Operating Budget__________________________________
73 BUDGET OVERVIEW
Community Services Expenditures include activities provided by Charles County Public Schools for the Charles County Community Service programs or some segments of the community other than for public school activities and adult education programs such as parochial school transportation.
.0
200.0
400.0
600.0
800.0
1,000.0
1,200.0
1,400.0
1,600.020
05
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
Est
.
2016
App
rove
d
Fiscal Year
Community Services Expenditures(Amount in Thousands $)
Capital Outlay Expenditures include the cost of directing and managing the acquisition, construction and renovations of land, buildings and equipment.
.0
500.0
1,000.0
1,500.0
2,000.0
2,500.0
3,000.0
3,500.0
4,000.0
4,500.0
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
Est
.
2016
App
rove
d
Fiscal Year
Capital Outlay Expenditures(Amount in Thousands $)
FY 2016 Approved Operating Budget__________________________________
74 BUDGET OVERVIEW
Fixed Charges Expenditures include contributions to employee retirement and administration fees, employer’s portion of Social Security and Medicare, employee insurance and benefits (health, life, tuition reimbursement, etc.), and workers’ compensation.
.0
10,000.0
20,000.0
30,000.0
40,000.0
50,000.0
60,000.0
70,000.0
80,000.020
05
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
Est
.
2016
App
rove
d
Fiscal Year
Fixed Charges Expenditures(Amount in Thousands $)
$784,723
$1,569,870$1,724,148
$2,098,625
$2,964,454
$3,222,000
$3,953,528
$4,177,712
$6,032,806
$5,523,768
$5,249,987
$4,395,188
12.45%6.95% 5.64%
8.36% 7.99%
‐10.40%
14.81%12.00%
82.00%
8.17% 8.48%
93%89%
75%72%
68% 69%71% 71%
75%
82%
83%
86%
‐20.00%
0.00%
20.00%
40.00%
60.00%
80.00%
100.00%
120.00%
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Charles County Board of Education Classified Pension Plan Employer Contribution History, Funded Status and Investment Return
Employer Contribution Investment Returns Funded Ratio
FY 2016 Approved Operating Budget__________________________________
75 BUDGET OVERVIEW
Food Service
School System
Total Expenditures Breakfast Lunch
A La Carte/Snacks Total
Cost per
Meal Charles 11,305,069$ 866,156 2,482,905 468,329 3,817,390 $2.96Carroll 6,845,071$ 252,846 1,462,012 268,307 1,983,165 $3.45Washington 10,787,672$ 893,250 2,161,699 376,717 3,431,665 $3.14Calvert 5,333,311$ 126,061 796,071 792,453 1,714,585 $3.11St. Marys 6,284,740$ 455,627 1,420,583 388,595 2,264,805 $2.77Harford 15,413,941$ 860,478 3,504,788 1,037,160 5,402,427 $2.85Average of Comparable Schools $8,932,947 517,653 1,869,031 572,646 2,959,330 $3.02Note: Breakfast and ala carte sales represents meal equivalents based on actual meals and sales according to the National Food Service M anagement institute guidelines.Source data: M SDE Selected Financial Data; Table1 part 2 and M SDE Fact Book 2012-2013
Fiscal Year 2013 Comparison of Cost Per MealMeals Served
.0
2,000.0
4,000.0
6,000.0
8,000.0
10,000.0
12,000.0
14,000.0
20
05
20
06
20
07
20
08
20
09
20
10
20
11
20
12
20
13
20
14
20
15 E
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16
Appro
ved
Fiscal Year
Food Service(Amount in Thousands $)
RevenuesExpenditures
Object ive What is being measured C alculat io n F Y12 R esults F Y13 R esults F Y14 R esults
To efficiently serve students nutritious meals within labor hours standards established by the National Food Service M anagement Institute.
Number of meal and meal equivalents served per labor hour vs. industry standard of 22 meals per labor hour
M eal / M eal equivalents divided by to tal labor hours
Average M eals per day 20,180 Average Labor hours per day 1,032 Average meals per labor hour 19.6
Average M eals per day 21162 Average Labor hours per day 1,005 Average meals per labor hour 21
Average M eals per day 21356 Average Labor hours per day 986 Average meals per labor hour 22
To feed the maximum number of students authorized to eat breakfast on a daily basis.
Percentage of students who purchase school breakfast daily as it compares to the state.
Enro lled students divided by the number of breakfasts served
Enro lled Students 26,977 Average Breakfast served 5,326 CCPS Participation 19.7%
The state average is 17.5%. CCPS is above the state average by 2.73%
Enro lled Students 26,977 Average Breakfast served 7,373 CCPS Participation 27.5%
The state average is 19.5%. CCPS is above the state average by 8%
Enrolled Students 26,288 Average Breakfast served 8,130 CCPS Participation 31.5%
The state average is 21.9.%. CCPS is above the state average by 9.6%
To feed the maximum number of students authorized to eat lunch on a daily basis
Percentage of students who purchased school lunch daily and compares to the state.
Enro lled students divided by the number of Lunches served
Enro lled Students 26,997 Average Lunches served 13,875 CCPS Participation 51.4%
The state average is 44.5%. CCPS exceeds the state average by 6.9%
Enro lled Students 26,997 Average Lunches served 13,794 CCPS Participation 51.5%
The state average is 44.6%. CCPS exceeds the state average by 6.9%
Enrolled Students 26,288 Average Lunches served 13,462 CCPS Participation 51.3%
The state average is 44.3%. CCPS exceeds the state average by 7%
BENC
HMAR
KS
FY 2016 Approved Operating Budget__________________________________
76 BUDGET OVERVIEW
Restricted Funds
TITLE I The Title I grant provides funds to help low-achieving students in high-poverty schools to meet the same challenging state content and performance standards that apply to all students. Title I schools must be above the district-wide average of the percentage of children receiving free and reduced priced meals, with the highest percentages of poverty schools receiving Title I support first. Please note these charts exclude funds from the American Reinvestment and Recovery Act.
This chart compares CCPS to other school systems similar in student enrollment size. *Number of Participants represents enrollment counts from FY12 Participation Report of Title I eligible students at public and private schools. Title I Allocations Maryland Public Schools: 2012 - 2013
Percentage ofLocal LEA's Federal Title I *Number Title IEducation Title I Formula Funding of ParticipantsAgency Allocations Funds Ranking Participants RankingTotal State 179,923,504 43.0% 170,961.0 Calvert 1,330,148 26.2% 20 226 25Carroll 2,017,779 24.0% 15 1,168 20Charles 2,541,694 29.3% 13 2,839 12Harford 4,034,426 28.3% 7 2,826 13Washington 4,398,644 42.0% 6 3,051 9
Source Data: MSDE Fact Book 2012-2013, Major Federal Aid Formula Programs Summary FY 2013 Allocations
Please note this chart excludes funds from the American Reinvestment and Recovery Act.
.0
500.0
1,000.0
1,500.0
2,000.0
2,500.0
3,000.0
3,500.0
4,000.0
4,500.0
5,000.0
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2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
Est.
2016
Bud
get
Fiscal Year
Title I Expenditures (Amount in Thousands $)
FY 2016 Approved Operating Budget__________________________________
77 BUDGET OVERVIEW
IDEA PART B The special education program is designed to ensure the school system is meeting the mandated objectives of the federal IDEA program. Funds are used to provide supplemental instructional support for children with special needs, ages 3 to 21. Please note these charts exclude funds from the American Reinvestment and Recovery Act.
This chart compares CCPS to other school systems similar in student enrollment size. Data excludes discretionary grant awards IDEA Part B Allocations
Maryland Public Schools: 2012 - 2013 Special Ed
Percentage of Special Ed Percentage of
Local IDEA Part B LEA's Federal IDEA Part B Population Special Ed LEA's
Education Allocations Formula Funding Served Population Total
Agency FY 2012 Funds Ranking FY2012 Ranking Enrollment
Total State 186,697,360 44.6% 88,741.0 10.3%Calvert 3,225,209 63.5% 14 1,244.0 15 7.6%Carroll 5,569,685 66.1% 9 2,781.0 9 10.4%Charles 4,976,322 57.4% 10 2,185.0 10 8.2%Harford 8,297,753 58.2% 7 4,481.0 6 11.8%Washington 4,774,169 45.6% 11 1,961.0 11 8.8%
Source Data: Major State Aid Programs Summary FY2013 Allocations, Major Federal Aid Formula Programs Summary FY 2013 Allocations
Please note this chart excludes funds from the American Reinvestment and Recovery Act.
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Est.
2016
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IDEA Part B Expenditures (Amount in Thousands $)
APPENDIX A
Appendix A - 1
APPENDIX A
Appendix A - 2
APPENDIX A
Appendix A - 3
APPENDIX A
Appendix A - 4
APPENDIX A
Appendix A - 5
APPENDIX A
Appendix A - 6
APPENDIX A
Appendix A - 7
APPENDIX A
Appendix A - 8
APPENDIX A
Appendix A - 9
Selected Financial Data Maryland Public Schools
2012 – 2013
Part 3 – Analysis of Costs Maryland State Department of Education Local Financial Reporting Office 200 West Baltimore Street Baltimore MD 21201-2595 410-767-0271 MSDE-LFRO 12 / 2014
APPENDIX B
Appendix B - 1
Selected Financial Data Maryland Public Schools
2012-2013
Part 3 - Analysis of Costs
Table of Contents
Page
Introduction
…………………………………………………………………………………………………………………………………………….. i
Tables
1 Cost per Public Elementary and Secondary Pupil Belonging for Current Expenses, Capital Outlay, and Debt Service….... 1 2 Cost per Pupil Belonging for Current Expenses ……………………………………………………...……………………………. 2 3 Cost per Pupil Belonging by Category………..………………………………………………………………………………………. 3 4 Cost per Pupil Attending by Category………………………………………………………………………………………………… 4 5 Cost per Pupil Belonging from Federal Funds..…………………………………….………………………………………………... 5 6 Cost per Pupil Belonging Excluding Federal Funds……………………….………………………………………………………… 6 7 Cost per Pupil Belonging for Materials of Instruction….…………………………………………………………………………….. 7 8 Percent of Distribution of Current Expenses by Category..………………………………………………………………….……… 8 9 Percent of Day School Current Expenses...………………………………………………………………………………………….. 9
10 Expenditures by Category………….…………………………………………………………………………………………………… 10 11 Full-time Equivalent Average Number Belonging and Average Daily Attendance……………………………………………….. 11
APPENDIX B
Appendix B - 2
i
Selected Financial Data Maryland Public Schools
2012-2013 Part 3 - Analysis of Costs
INTRODUCTION
Selected Financial Data is published annually in four parts by the Maryland State Department of Education. Part 1 provides information about resources, Part 2 provides expenditure information, Part 3 describes the expenditures in terms of an average cost per pupil, and Part 4 is a time series of selected facts from Parts 1-3. Information for these reports is derived from the Annual Financial Reports submitted by the 24 local education agencies (LEAs). Equating expenditures to a per pupil basis provides a useful starting point for examining the relative cost of providing education services across districts. However, districts are not equal in size or population mix, and this measure alone cannot be used to draw conclusions about the local effort and support for education or operating efficiencies and deficiencies. Additionally, costs of goods and services vary throughout the state, and some LEAs receive the benefit of services paid for by other county agencies. In computing per pupil costs, it is necessary to determine which costs will be included in the calculation and which student measure will be used. Since there are many variations of includable costs and pupil measures, figures published in this report may differ from those published by another state, the federal government, or even the local education agencies in Maryland. It has been the practice of this Department to include all operating expenditures except food services, community services, adult education, equipment and current capital outlay, and payments to other public school districts and nonpublic schools. The student measure has been the equated average daily
membership (ADM), also called the average number belonging (ANB). This figure represents the average number of students enrolled in the district over the school year. This report also includes a table showing the per pupil costs expressed in terms of the average daily attendance (ADA), or the average number of students who are in attendance each day, as this measure is most frequently used by the federal government in comparing costs between districts.
Highlights
• The Current Expense Fund expenditures per pupil belonging at the state level increased 1.51% from $13,374 in 2011-2012 to $13,572 in 2012-2013.
• The Average Daily Membership (ADM) at the state level has increased by .63% from 842,546.3 to 847,835.4.
• The Current Expense Fund expenditures per pupil belonging vary between Maryland LEAs from a high of $16,219 in Worcester County to a low of $11,593 in Queen Anne’s County.
Beginning in FY 1998, Maryland public schools were required to budget and report expenditures differently than in the past. Administration was redefined to exclude expenditures for Instructional Supervision, Facilities Acquisition, and Construction. Instruction expanded to three categories, one for Instructional Salaries and Wages, one for Textbooks and Instructional Supplies, and one for Other Instructional Costs. In addition, the three instructional categories were modified to exclude expenditures for School Administration and to include expenditures for Staff/Curriculum Development. Mid-Level
APPENDIX B
Appendix B - 3
ii
Administration, a new expenditure category, was added to report the expenditures for Instructional Supervision and School Administration. The Capital Outlay category was modified to include the costs of Facilities Acquisition and Construction. Because of these changes, longitudinal comparisons of expenditures in these expenditure categories are not available. DEFINITIONS Administration - expenditures for the general regulation, direction, and control of the LEA and the LEA instructional programs. Activities in this category generally involve the formulation and execution of educational or financial policy for the LEA as a whole, rather than the administration of a single building or narrow phase of school activity. The Administration category includes board of education services, office of the superintendent, community relations, business services, human resources, data processing, printing and duplicating, purchasing, legal services, planning, research and evaluation services, centralized support services, and general support services. Average Number Belonging - the aggregate number of student days in membership divided by the number of days schools were open, adjusted for half-day prekindergarten and kindergarten programs. Average Daily Attendance - the aggregate number of student days attended divided by the number of days schools were open, adjusted for half-day prekindergarten and prekindergarten programs. Capital Outlay - expenditures of current funds for directing and managing the acquisition of, or addition to, fixed assets, including money spent for land or existing buildings, improvements to grounds, construction, remodeling, or renovations.
Community Services - expenditures for activities that are provided by the LEA for the community or some segment of the community other than for public school activities and adult education. Included in this category are expenditures for community recreation programs, before and after school programs, and community transportation programs. Current Expense Fund - the fund used to account for the basic operations of the LEA, comprised of the general fund and those special revenue funds available for general fund purposes. Expenditures in this fund are reported by expenditure category and object. Debt Service Fund - the fund used to account for the payments of interest and principal on long-term general obligation debt and state loans, excluding obligations incurred by the State of Maryland for construction of public school facilities. The issuance and repayment of debt is the responsibility of the parent government, except Baltimore City. Baltimore City Public Schools had been authorized to issue bonds for cost of projects under the section 4-306.2 of the Education Article of the Annotated Code of Maryland. All Maryland LEAs are required to annually report their portion of long-term debt issued for local education purposes. Fixed Charges - expenditures of a generally recurrent nature are not readily chargeable to other expenditure categories, such as employee benefits, rent, insurance, judgments, and other items similar in nature to this grouping. Food Service Fund - expenditures for activities involving the preparation and serving of meals to students and adults. Health Services - expenditures for physical and mental health activities which provide students with appropriate medical, dental, and nurse services. Instructional Expenditure Categories - expenditures for activities that deal with teaching regular students and/or
APPENDIX B
Appendix B - 4
iii
enhancing the educational experience for students. Instructional expenditures occur at the school level for classroom instruction, media services, guidance services, psychological services, co-curricular activities. Also included are expenditures for instructional staff development and curriculum development provided by instructional staff. Local Education Agency (LEA) - the entity created to provide educational services for constituents Maintenance of Plant - expenditures incurred to keep the grounds, buildings, and equipment in their original condition of efficiency or completeness. Mid-Level Administration - expenditures for district-wide administration and supervision of instructional programs and for school administration. Operation of Plant - expenditures for keeping the physical plant open and ready for use. They include cleaning services, utilities, rental of facilities, grounds maintenance, warehousing and storing services, security services, and other routine activities. Special Education - expenditures for students who, through appropriate assessment, have been determined to have temporary or long-term special education needs arising from cognitive, emotional, and/or physical factors. Student Activities Fund - a fund used to account for the operations of student activities that are owned, operated, and managed by the student body under the guidance and/or direction of staff members or other adults. Student Personnel Services - expenditures for attendance services, social work services, student accounting services, etc. Transfers - payments by one agency to another for services
rendered. Transfers are differentiated from contracted services to prevent double accounting of expenditures between education service providers. Teachers’ Retirement - the annual contribution to the teachers’ retirement system to support benefits of future retirees.
APPENDIX B
Appendix B - 5
MSDE - LFRO 12 / 2014- 1 - Selected Financial Data - Part 3
CapitalLocal OutlayEducation Grand Regular and DebtAgency Total Total Programs Transportation Service**Total State $14,516.72 $13,572.47 $12,012.25 $672.61 887.60$ $944.25
Allegany 14,894.20 13,750.67 12,097.26 718.85 934.55 1,143.53 Anne Arundel 13,498.01 12,687.12 11,225.70 634.25 827.17 810.89 Baltimore City 14,805.46 14,631.29 13,287.05 536.89 807.35 174.17 Baltimore 13,355.15 13,011.74 11,667.25 511.72 832.77 343.41 Calvert 13,516.22 13,074.07 11,229.37 860.30 984.39 442.15
Caroline 12,160.14 11,791.90 10,277.11 705.64 809.16 368.24 Carroll 13,285.52 12,763.20 11,150.36 764.03 848.81 522.33 Cecil 12,855.92 12,327.39 10,814.77 620.53 892.10 528.52 Charles 13,352.38 12,741.76 10,938.59 963.66 839.51 610.62 Dorchester 13,690.05 13,105.07 11,571.87 754.48 778.72 584.98
Frederick 13,807.08 12,267.92 11,011.26 444.57 812.08 1,539.16 Garrett 15,089.23 14,251.40 12,133.04 1,128.08 990.28 837.83 Harford 13,364.12 12,534.19 10,883.68 835.12 815.39 829.92 Howard 15,476.40 14,694.01 12,913.84 708.07 1,072.11 782.38 Kent 14,273.57 14,270.66 12,333.12 1,005.53 932.00 2.91
Montgomery 16,975.70 14,891.25 13,272.33 592.59 1,026.33 2,084.45 Prince George's 14,981.05 13,784.45 12,006.97 904.26 873.22 1,196.61 Queen Anne's 12,652.09 11,593.07 9,962.98 829.15 800.94 1,059.02 St. Mary's 12,711.72 12,312.50 10,615.39 886.05 811.06 399.22 Somerset 14,090.71 13,637.09 11,752.52 1,006.07 878.51 453.61
Talbot 12,119.72 11,854.76 10,561.35 525.81 767.61 264.95 Washington 12,357.42 12,157.34 10,935.41 455.76 766.17 200.09 Wicomico 13,254.32 12,609.80 11,202.48 571.97 835.36 644.52 Worcester 17,362.75 16,219.83 14,177.43 946.39 1,096.00 1,142.93 *Half-time prekindergarten pupils are expressed in full-time equivalents in arriving at per pupil costs** Current Capital Outlay means expenditures of current funds which result in the acquisition of new fixed assets or additions to existingfixed assets; Debt Service expenditures include both principal and interest payments.
State Share of Teachers' Retirement
Table 1
Cost per Public Elementary and Secondary Pupil Belonging for Current Expenses, Capital Outlay, and Debt ServiceMaryland Public Schools: 2012 - 2013
Current Expense Fund
APPENDIX B
Appendix B - 6
MSDE-LFRO 12 / 2014 - 2 - Selected Financial Data - Part 3
LocalEducationAgency Cost Rank Cost Rank Cost Rank Cost RankTotal State $13,572.47 $12,684.87 $12,899.86 $12,012.25
Allegany 13,750.67 8 12,816.12 8 13,031.81 7 12,097.26 7Anne Arundel 12,687.12 15 11,859.95 15 12,052.87 13 11,225.70 13Baltimore City 14,631.29 4 13,823.94 3 14,094.40 3 13,287.05 2Baltimore 13,011.74 12 12,178.97 11 12,500.02 10 11,667.25 10Calvert 13,074.07 11 12,089.67 12 12,213.77 12 11,229.37 12
Caroline 11,791.90 23 10,982.75 23 11,086.27 23 10,277.11 23Carroll 12,763.20 13 11,914.39 13 11,999.17 15 11,150.36 15Cecil 12,327.39 18 11,435.30 20 11,706.87 18 10,814.77 20Charles 12,741.76 14 11,902.25 14 11,778.10 17 10,938.59 17Dorchester 13,105.07 10 12,326.36 10 12,350.59 11 11,571.87 11
Frederick 12,267.92 20 11,455.84 19 11,823.35 16 11,011.26 16Garrett 14,251.40 6 13,261.12 6 13,123.31 6 12,133.04 6Harford 12,534.19 17 11,718.81 17 11,699.07 20 10,883.68 19Howard 14,694.01 3 13,621.90 4 13,985.94 4 12,913.84 4Kent 14,270.66 5 13,338.66 5 13,265.13 5 12,333.12 5
Montgomery 14,891.25 2 13,864.92 2 14,298.66 2 13,272.33 3Prince George's 13,784.45 7 12,911.23 7 12,880.18 8 12,006.97 8Queen Anne's 11,593.07 24 10,792.12 24 10,763.92 24 9,962.98 24St. Mary's 12,312.50 19 11,501.44 18 11,426.45 21 10,615.39 21Somerset 13,637.09 9 12,758.59 9 12,631.02 9 11,752.52 9
Talbot 11,854.76 22 11,087.15 22 11,328.96 22 10,561.35 22Washington 12,157.34 21 11,391.17 21 11,701.58 19 10,935.41 18Wicomico 12,609.80 16 11,774.45 16 12,037.83 14 11,202.48 14Worcester 16,219.83 1 15,123.82 1 15,273.44 1 14,177.43 1*Half-time prekindergarten pupils are expressed in full-time equivalents in arriving at per pupil costsNOTE: Includes expenditures for administration, instructional salaries and wages, textbooks and other instructional materials, other instructional costs, special education, student personnel services, health services, operation of plant, maintenance of plant, and fixed charges; student transportation and state share of teachers' retirement are included in some columns
RetirementShare of Teachers'
RetirementShare of Teachers' Share of Teachers'
RetirementShare of Teachers'
Retirement
Table 2
Cost per Pupil Belonging* for Current ExpensesMaryland Public Schools: 2012 - 2013
Excluding StateIncluding Student Transportation Excluding Student Transportation
Including StateIncluding State Excluding State
APPENDIX B
Appendix B - 7
MSDE-LFRO 12 / 2014 - 3 - Selected Financial Data - Part 3
LocalEducationAgency Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank
Total State 12,684.87$ 369.95$ 864.86$ 4,775.80$ 237.52$ 239.87$ 1,455.96$ 90.51$ 75.03$ 672.61$ 828.86$ 271.34$ 2,802.56$
Allegany 12,816.12 8 221.02 21 821.37 14 5,044.14 5 332.51 2 203.61 5 1,599.76 4 84.46 11 93.40 17 718.85 13 949.65 6 184.89 20 2,562.45 10Anne Arundel 11,859.95 15 357.97 7 774.59 19 4,597.44 13 410.75 1 204.61 4 1,222.38 11 81.45 12 0.00 22 634.25 16 787.54 15 181.06 21 2,607.92 9Baltimore City 13,823.94 3 807.97 1 1,042.23 5 4,397.23 21 270.02 7 834.83 1 1,970.32 1 190.61 2 0.00 22 536.89 20 824.75 12 176.37 22 2,772.72 7Baltimore 12,178.97 11 404.63 5 830.12 12 4,384.88 22 255.72 8 132.80 13 1,398.84 9 90.17 10 138.36 5 511.72 22 834.66 10 312.94 6 2,884.14 4Calvert 12,089.67 12 306.44 13 719.15 21 4,989.89 6 143.71 24 90.90 16 1,444.99 7 80.70 13 87.77 19 860.30 8 926.87 7 200.67 17 2,238.27 21
Caroline 10,982.75 23 321.21 10 788.76 18 4,535.27 17 166.62 23 149.07 9 1,000.29 22 115.08 6 112.93 10 705.64 15 690.22 24 140.86 24 2,256.80 20Carroll 11,914.39 13 182.66 24 870.61 11 4,583.01 14 315.68 4 67.25 21 1,204.39 14 49.93 21 124.32 7 764.03 11 955.75 4 252.77 10 2,543.98 11Cecil 11,435.30 20 275.08 15 885.06 10 4,460.60 20 238.15 10 140.27 11 1,429.37 8 65.05 16 99.65 15 620.53 17 735.03 22 277.25 8 2,209.26 22Charles 11,902.25 14 327.84 8 811.76 16 4,786.21 10 207.36 15 83.66 18 1,152.39 16 135.00 5 106.51 14 963.66 4 950.38 5 238.94 11 2,138.56 23Dorchester 12,326.36 10 308.15 12 1,073.82 1 4,790.95 9 283.26 6 293.22 3 1,204.56 13 100.61 8 119.26 8 754.48 12 801.70 13 231.02 13 2,365.33 19
Frederick 11,455.84 19 228.02 20 730.06 20 4,682.50 12 174.49 19 45.65 24 1,087.75 20 63.53 18 143.14 4 444.57 24 832.42 11 266.32 9 2,757.39 8Garrett 13,261.12 6 373.63 6 638.37 23 5,213.92 4 234.02 12 87.03 17 1,078.19 21 173.08 3 151.94 3 1,128.08 1 1,082.26 2 196.88 19 2,903.70 3Harford 11,718.81 17 292.90 14 679.40 22 4,462.32 19 207.80 14 82.10 19 1,148.30 17 43.45 24 87.64 20 835.12 9 749.62 20 332.97 4 2,797.17 5Howard 13,621.90 4 215.85 22 1,047.30 3 5,814.33 2 236.07 11 59.49 23 1,740.91 2 55.38 20 118.00 9 708.07 14 727.04 23 389.57 2 2,509.89 13Kent 13,338.66 5 528.21 2 1,043.25 4 4,959.97 8 183.81 18 170.13 7 1,379.22 10 109.72 7 161.10 1 1,005.53 3 990.85 3 280.45 7 2,526.43 12
Montgomery 13,864.92 2 255.71 16 921.59 7 5,625.41 3 173.44 20 76.37 20 1,635.80 3 71.71 15 0.13 21 592.59 18 786.55 16 221.65 14 3,503.98 1Prince George's 12,911.23 7 457.56 4 827.26 13 4,213.43 24 184.65 16 509.18 2 1,537.91 6 90.50 9 109.65 13 904.26 6 905.56 8 381.81 3 2,789.46 6Queen Anne's 10,792.12 24 239.84 18 638.00 24 4,468.68 18 184.45 17 101.72 15 1,089.88 19 61.19 19 88.24 18 829.15 10 772.70 18 197.66 18 2,120.61 24St. Mary's 11,501.44 18 208.62 23 907.47 8 4,320.82 23 251.44 9 126.93 14 1,113.36 18 77.60 14 111.18 11 886.05 7 797.20 14 212.38 16 2,488.37 15Somerset 12,758.59 9 458.32 3 1,012.03 6 4,987.10 7 171.95 21 66.11 22 1,171.12 15 243.71 1 110.64 12 1,006.07 2 736.21 21 323.81 5 2,471.51 17
Talbot 11,087.15 22 243.35 17 892.43 9 4,580.31 15 171.91 22 151.13 8 975.48 23 45.60 23 0.00 22 525.81 21 773.66 17 236.75 12 2,490.73 14Washington 11,391.17 21 321.23 9 790.62 17 4,540.32 16 304.36 5 140.81 10 972.65 24 64.35 17 159.26 2 455.76 23 835.99 9 432.46 1 2,373.36 18Wicomico 11,774.45 16 316.61 11 816.30 15 4,777.39 11 229.37 13 139.11 12 1,211.39 12 147.75 4 97.59 16 571.97 19 765.93 19 216.63 15 2,484.41 16Worcester 15,123.82 1 231.37 19 1,056.69 2 6,401.74 1 329.51 3 189.20 6 1,574.84 5 48.11 22 135.12 6 946.39 5 1,135.57 1 154.94 23 2,920.35 2*Half-time prekindergarten pupils are expressed in full-time equivalents in arriving at per pupil costsNOTE: Excludes expenditures for adult education, equipment, state share of teachers' retirement, interfund transfers, and outgoing transfers
Adminis-Mid-level
tration
Table 3
Textbooks and Student
Cost per Pupil Belonging* by Category: Maryland Public Schools: 2012 - 2013(Excludes State Share of Teachers' Retirement)
Instructional OtherTotal Costper Pupil
Adminis-tration
HealthServices
Salariesand Wages
SpecialEducation
PersonnelServices
InstructionalSupplies
InstructionalCosts tation
StudentTranspor- Fixed
Chargesof PlantOperation Maintenance
of Plant
APPENDIX B
Appendix B - 8
MSDE-LFRO 12/ 2014 - 4 - Selected Financial Data - Part 3
LocalEducationAgency Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost RankTotal State 13,490.39$ 393.45$ 919.78$ 5,079.07$ 252.60$ 255.11$ 1,548.42$ 96.25$ 79.79$ 715.33$ 881.50$ 288.57$ 2,980.53$
Allegany 13,631.96 8 235.09 21 873.65 14 5,365.24 4 353.68 2 216.57 4 1,701.60 4 89.84 11 99.34 17 764.61 13 1,010.10 4 196.66 19 2,725.57 10Anne Arundel 12,547.94 14 378.73 6 819.52 19 4,864.13 14 434.58 1 216.48 5 1,293.29 11 86.17 12 0.00 22 671.04 16 833.23 15 191.56 21 2,759.20 9Baltimore City 15,334.04 2 896.23 1 1,156.08 1 4,877.57 13 299.52 7 926.03 1 2,185.55 1 211.44 2 0.00 22 595.54 20 914.85 9 195.63 20 3,075.61 3Baltimore 12,926.33 10 429.46 5 881.06 13 4,653.95 22 271.41 8 140.95 13 1,484.67 9 95.71 10 146.85 4 543.12 22 885.88 11 332.14 6 3,061.12 4Calvert 12,715.43 12 322.30 13 756.37 21 5,248.17 7 151.15 24 95.61 16 1,519.78 8 84.88 13 92.32 19 904.83 8 974.85 7 211.06 17 2,354.12 22
Caroline 11,693.35 23 341.99 9 839.79 17 4,828.71 16 177.40 23 158.72 9 1,065.01 21 122.53 6 120.24 10 751.29 14 734.88 24 149.98 24 2,402.82 20Carroll 12,508.94 16 191.78 24 914.05 11 4,811.72 17 331.44 4 70.61 22 1,264.49 14 52.42 21 130.53 7 802.15 12 1,003.44 6 265.39 10 2,670.93 12Cecil 12,275.10 18 295.28 15 950.06 9 4,788.18 18 255.64 10 150.57 10 1,534.35 7 69.83 16 106.97 15 666.10 17 789.01 21 297.61 8 2,371.51 21Charles 12,577.68 13 346.45 8 857.82 16 5,057.81 10 219.12 14 88.41 17 1,217.78 16 142.66 5 112.56 14 1,018.34 4 1,004.31 5 252.50 11 2,259.92 23Dorchester 13,226.83 9 330.66 12 1,152.26 2 5,140.94 8 303.95 6 314.64 3 1,292.56 12 107.95 8 127.97 8 809.60 11 860.27 13 247.90 13 2,538.13 18
Frederick 12,249.71 19 243.82 20 780.65 20 5,006.99 12 186.58 19 48.81 24 1,163.13 19 67.93 17 153.06 3 475.38 24 890.10 10 284.78 9 2,948.48 6Garrett 12,790.15 11 360.36 7 615.70 24 5,028.75 11 225.70 13 83.94 19 1,039.90 22 166.93 3 146.55 5 1,088.02 1 1,043.83 3 189.89 22 2,800.58 8Harford 12,321.70 17 307.97 14 714.35 22 4,691.89 21 218.49 15 86.32 18 1,207.38 17 45.69 24 92.15 20 878.09 9 788.19 22 350.10 4 2,941.07 7Howard 14,202.82 5 225.06 22 1,091.96 5 6,062.28 2 246.14 11 62.03 23 1,815.15 2 57.74 20 123.03 9 738.27 15 758.05 23 406.19 3 2,616.93 17Kent 14,284.51 4 565.67 2 1,117.23 4 5,311.68 6 196.84 17 182.19 7 1,477.02 10 117.50 7 172.52 1 1,076.83 3 1,061.11 2 300.34 7 2,705.58 11
Montgomery 14,637.13 3 269.95 16 972.92 7 5,938.72 3 183.10 21 80.62 20 1,726.91 3 75.70 15 0.14 21 625.59 18 830.35 16 233.99 14 3,699.13 1Prince George's 13,805.18 6 489.24 4 884.53 12 4,505.16 24 197.43 16 544.44 2 1,644.39 6 96.77 9 117.24 13 966.87 6 968.26 8 408.25 2 2,982.60 5Queen Anne's 11,408.66 24 253.54 18 674.44 23 4,723.97 20 194.99 18 107.53 15 1,152.15 20 64.69 19 93.28 18 876.52 10 816.85 18 208.95 18 2,241.75 24St. Mary's 12,206.64 20 221.41 23 963.11 8 4,585.75 23 266.86 9 134.72 14 1,181.62 18 82.36 14 118.00 12 940.38 7 846.08 14 225.40 16 2,640.94 15Somerset 13,675.76 7 491.27 3 1,084.78 6 5,345.60 5 184.31 20 70.86 21 1,255.31 15 261.23 1 118.60 11 1,078.39 2 789.13 20 347.09 5 2,649.18 13
Talbot 11,746.00 22 257.81 17 945.46 10 4,852.49 15 182.12 22 160.11 8 1,033.44 23 48.31 23 0.00 22 557.05 21 819.64 17 250.82 12 2,638.74 16Washington 11,984.33 21 337.96 10 831.79 18 4,776.75 19 320.20 5 148.14 11 1,023.30 24 67.70 18 167.56 2 479.49 23 879.52 12 454.98 1 2,496.95 19Wicomico 12,522.31 15 336.72 11 868.15 15 5,080.83 9 243.94 12 147.94 12 1,288.33 13 157.13 4 103.79 16 608.30 19 814.58 19 230.39 15 2,642.21 14Worcester 16,096.59 1 246.25 19 1,124.65 3 6,813.50 1 350.70 3 201.37 6 1,676.14 5 51.20 22 143.81 6 1,007.26 5 1,208.61 1 164.91 23 3,108.18 2*Half-time prekindergarten pupils are expressed in full-time equivalents in arriving at per pupil costsNOTE: Excludes expenditures for adult education, equipment, state share of teachers' retirement, interfund transfers, and outgoing transfers
FixedInstructional Textbooks and
Supplies CostsPersonnel Operation Maintenance
Other Student Student
ChargesServices tation of Plant of Plant
Table 4
Cost per Pupil Attending* by Category: Maryland Public Schools: 2012 - 2013(Excludes State Share of Teachers' Retirement)
Mid-level
per Pupil tration tration and WagesTotal Cost Adminis- Adminis- Salaries Instructional
Education ServicesHealth Transpor-Instructional Special
APPENDIX B
Appendix B - 9
MSDE-LFRO 12 / 2014 - 5 - Selected Financial Data - Part 3
LocalEducation TotalAgency FederalTotal State $660.27 22.51 33.38 173.10 36.14 55.96 196.55 3.76 1.63 5.01 1.97 0.94 129.32
Allegany 999.01 1.81 34.46 287.47 17.48 64.26 370.20 - 19.31 8.37 - - 195.66 Anne Arundel 538.84 16.55 3.72 121.29 25.90 16.89 178.90 2.48 - 1.78 0.14 - 171.17 Baltimore City 1,444.47 59.80 195.48 404.27 112.12 171.27 239.06 10.06 - 14.22 1.67 - 236.52 Baltimore 630.93 53.15 2.22 146.89 60.70 39.87 210.02 7.03 5.06 5.86 0.97 - 99.16 Calvert 400.13 6.91 5.84 89.72 11.14 31.05 168.51 - 7.10 3.53 - - 76.35
Caroline 757.41 23.42 17.73 217.23 20.27 57.33 265.65 28.14 - 11.86 0.25 - 115.54 Carroll 452.46 9.19 5.36 86.47 18.01 5.86 239.24 - 0.22 0.96 2.29 - 84.87 Cecil 626.68 17.02 6.28 168.19 33.72 22.88 274.34 - 0.51 5.35 0.03 - 98.37 Charles 457.53 12.57 28.71 97.32 18.09 17.60 172.72 - - 4.43 10.12 14.20 81.78 Dorchester 885.76 18.55 58.90 283.08 88.10 85.39 190.50 - - 12.91 1.78 - 146.55
Frederick 400.53 2.13 6.61 82.55 10.15 8.39 201.32 0.31 - 2.81 0.05 - 86.21 Garrett 905.54 35.28 15.74 327.07 23.91 17.94 230.82 - 38.65 - - 0.99 215.13 Harford 511.33 11.03 17.57 85.38 20.58 29.95 237.65 - - 0.53 - - 108.64 Howard 326.77 6.06 23.32 68.71 6.75 10.35 145.42 - - 0.36 - 3.87 61.93 Kent 999.64 1.86 33.23 359.52 50.14 63.60 315.84 - - 36.94 - - 138.50
Montgomery 487.03 0.87 15.86 142.44 9.64 9.48 176.35 2.83 - 1.09 1.13 - 127.32 Prince George's 737.92 24.18 26.91 210.16 31.76 148.24 166.29 6.21 2.68 6.05 0.03 - 115.41 Queen Anne's 594.55 22.96 8.35 173.01 33.18 29.08 211.56 - 0.74 12.63 1.35 - 101.69 St. Mary's 573.26 43.30 10.23 101.03 98.36 42.01 178.29 3.29 0.07 2.93 - - 93.75 Somerset 1,354.56 15.09 42.38 587.92 42.11 24.26 321.14 7.26 3.98 15.79 2.16 0.03 292.45
Talbot 602.12 5.45 41.20 116.62 13.87 65.63 236.49 - - 3.56 0.02 - 119.28 Washington 625.95 25.95 43.46 198.66 19.55 23.71 186.49 - 0.07 2.78 0.03 - 125.26 Wicomico 1,040.71 29.06 7.04 286.42 38.09 71.02 221.55 - 0.62 14.47 60.56 15.81 296.07 Worcester 814.08 5.90 22.29 299.26 69.70 58.17 200.72 - 9.37 34.87 0.78 - 113.03 *Half-time prekindergarten pupils are expressed in full-time equivalents in arriving at per pupil costsNOTE: Excludes expenditures for adult education, equipment, state share of teachers' retirement, interfund transfers, and outgoing transfers
of Plantnance
Mainte-
ChargesFixed
tationTranspor-Student
of PlantOperation
ServicesHealth
CostsInstructional
Other
EducationSpecial
tration
Instructional Expenditures
Table 5
Cost per Pupil Belonging* from Federal Funds: Maryland Public Schools: 2012 - 2013
Adminis-Textbooks and
Salaries Instructionaltration
Adminis-Mid-level
ServicesPersonnelStudent
and Wages Supplies
APPENDIX B
Appendix B - 10
MSDE-LFRO 12 / 2014 - 6 - Selected Financial Data - Part 3
Local Mid-level Student Student Mainte-Education Total Adminis- Adminis- Salaries Special Personnel Health Transpor- Operation nance FixedAgency Non-Federal tration tration and Wages Education Services Services tation of Plant of Plant ChargesTotal State $12,024.60 $347.45 $831.48 $4,602.70 $201.37 $183.91 $1,259.42 $86.74 $73.39 $667.60 $826.90 $270.40 $2,673.24
Allegany 11,817.11 219.22 786.91 4,756.68 315.03 139.35 1,229.56 84.46 74.08 710.49 949.65 184.89 2,366.79 Anne Arundel 11,321.11 341.42 770.87 4,476.14 384.84 187.72 1,043.48 78.96 - 632.47 787.40 181.06 2,436.74 Baltimore City 12,379.47 748.17 846.75 3,992.95 157.90 663.56 1,731.26 180.55 - 522.67 823.08 176.37 2,536.20 Baltimore 11,548.04 351.48 827.90 4,237.98 195.02 92.93 1,188.81 83.15 133.30 505.86 833.69 312.94 2,784.98 Calvert 11,689.54 299.54 713.31 4,900.17 132.57 59.86 1,276.48 80.70 80.68 856.77 926.87 200.67 2,161.92
Caroline 10,225.33 297.79 771.03 4,318.04 146.35 91.74 734.64 86.94 112.93 693.77 689.97 140.86 2,141.26 Carroll 11,461.92 173.47 865.25 4,496.54 297.67 61.39 965.16 49.93 124.11 763.07 953.46 252.77 2,459.11 Cecil 10,808.62 258.05 878.79 4,292.41 204.44 117.39 1,155.03 65.05 99.14 615.17 735.00 277.25 2,110.89 Charles 11,444.72 315.28 783.05 4,688.89 189.27 66.06 979.66 135.00 106.51 959.22 940.26 224.74 2,056.78 Dorchester 11,440.59 289.59 1,014.91 4,507.87 195.16 207.83 1,014.07 100.61 119.26 741.57 799.92 231.02 2,218.78
Frederick 11,055.30 225.88 723.45 4,599.95 164.34 37.26 886.42 63.21 143.14 441.76 832.37 266.32 2,671.18 Garrett 12,355.58 338.35 622.64 4,886.85 210.10 69.09 847.37 173.08 113.30 1,128.08 1,082.26 195.89 2,688.58 Harford 11,207.47 281.88 661.83 4,376.94 187.22 52.15 910.65 43.45 87.64 834.59 749.62 332.97 2,688.53 Howard 13,295.14 209.79 1,023.98 5,745.62 229.33 49.14 1,595.49 55.38 118.00 707.71 727.04 385.70 2,447.96 Kent 12,339.02 526.35 1,010.02 4,600.45 133.67 106.52 1,063.38 109.72 161.10 968.59 990.85 280.45 2,387.92
Montgomery 13,377.89 254.84 905.73 5,482.96 163.80 66.89 1,459.45 68.88 0.13 591.49 785.42 221.65 3,376.65 Prince George's 12,173.31 433.38 800.34 4,003.27 152.88 360.95 1,371.62 84.29 106.96 898.22 905.53 381.81 2,674.05 Queen Anne's 10,197.57 216.87 629.65 4,295.68 151.27 72.65 878.32 61.19 87.49 816.51 771.36 197.66 2,018.91 St. Mary's 10,928.18 165.33 897.24 4,219.79 153.09 84.93 935.06 74.31 111.12 883.12 797.20 212.38 2,394.62 Somerset 11,404.02 443.23 969.65 4,399.18 129.84 41.85 849.98 236.45 106.67 990.28 734.05 323.78 2,179.06
Talbot 10,485.03 237.90 851.22 4,463.69 158.04 85.51 738.99 45.60 - 522.25 773.64 236.75 2,371.44 Washington 10,765.22 295.28 747.17 4,341.66 284.81 117.10 786.16 64.35 159.20 452.98 835.96 432.46 2,248.10 Wicomico 10,733.73 287.55 809.27 4,490.96 191.28 68.08 989.84 147.75 96.97 557.50 705.37 200.83 2,188.34 Worcester 14,309.74 225.47 1,034.40 6,102.48 259.81 131.03 1,374.12 48.11 125.75 911.52 1,134.79 154.94 2,807.32 *Half-time prekindergarten pupils are expressed in full-time equivalents in arriving at per pupil costs
InstructionalSupplies Costs
Instructional
Table 6
Cost per Pupil Belonging* Excluding Federal Funds: Maryland Public Schools: 2012- 2013
Instructional ExpendituresTextbooks and Other
APPENDIX B
Appendix B - 11
MSDE-LFRO 12 / 2014- 7 - Selected Financial Data - Part 3
LocalEducationAgency 2010-2011 2011-2012 2012-2013 2010-2011 2011-2012 2012-2013 2010-2011 2011-2012 2012-2013Total State $273.18 $251.12 $259.20 $45.82 $41.91 $47.13 $12.45 $12.98 $12.29
Allegany 328.72 267.90 344.29 41.02 5.40 58.89 12.53 12.72 12.74Anne Arundel 384.57 396.20 433.19 118.70 145.85 175.51 11.05 18.56 13.02Baltimore City 347.69 323.17 336.46 47.71 28.65 29.59 3.05 1.06 0.26Baltimore 316.42 256.03 273.02 55.12 36.64 26.43 18.42 17.20 17.61Calvert 165.59 176.59 166.03 16.93 17.23 14.26 0.26 13.09 14.67
Caroline 211.31 171.54 202.19 7.13 5.01 8.00 7.22 8.01 7.73Carroll 317.53 357.47 340.56 40.95 76.68 85.11 0.18 19.16 19.47Cecil 174.85 197.71 261.07 17.08 11.68 12.11 10.91 10.97 9.62Charles 173.66 199.57 212.89 6.17 10.15 8.34 8.32 8.53 8.60Dorchester 304.21 301.47 327.44 69.06 64.84 75.34 1.77 0.00 0.00
Frederick 343.12 229.28 193.33 97.06 26.46 28.30 22.65 20.19 23.23Garrett 179.49 174.75 245.91 25.11 23.41 95.82 9.45 5.76 5.72Harford 243.59 239.08 221.80 41.51 36.48 25.85 36.44 36.61 19.61Howard 391.64 292.79 247.93 59.58 60.03 45.80 15.38 12.72 20.00Kent 251.46 231.34 206.02 85.64 33.35 37.31 16.80 11.82 0.00
Mongtomery 190.40 195.59 188.61 27.54 27.66 34.91 18.13 17.54 16.42Prince George's 176.12 153.56 198.04 19.85 18.96 44.69 3.38 1.93 4.78Queen Anne's 191.75 195.80 217.12 11.10 3.90 5.72 11.27 11.77 0.00St. Mary's 225.80 208.42 263.19 10.65 13.16 11.50 14.39 13.98 12.81Somerset 249.88 235.16 185.77 45.02 21.53 28.21 17.37 16.93 4.25
Talbot 332.20 194.21 187.99 44.11 1.44 8.20 31.40 9.50 9.18Washington 351.49 377.49 326.81 50.50 60.76 33.53 0.25 0.23 0.40Wicomico 282.93 226.37 239.45 34.94 44.27 42.48 16.57 15.89 14.72Worcester 532.26 496.53 360.23 34.75 102.94 30.79 10.82 11.41 8.31*Half-time prekindergarten pupils are expressed in full-time equivalents in arriving at per pupil costs** Include textbooks, library materials and other instructional and special education supplies and materials. Exclude Adult Education expenditures.
Total Supplies and Materials Textbooks Library Materials
Table 7
Cost per Pupil Belonging* for Materials of Instruction **: Maryland Public Schools: 2012 - 2013
APPENDIX B
Appendix B - 12
MSDE-LFRO 12 / 2014- 8 -
Selected Financial Data - Part 3
LocalEducation CapitalAgency Instruction** OutlayTotal State 2.70% 6.17% 37.77% 12.46% 0.65% 0.62% 4.98% 5.95% 1.99% 26.27% 0.14% 0.29%
Allegany 1.54 5.69 39.79 13.84 0.58 0.65 5.13 6.65 1.34 24.21 0.21 0.35 Anne Arundel 2.75 5.94 40.07 11.45 0.62 - 4.86 6.13 1.43 26.32 0.03 0.39 Baltimore City 5.53 6.73 35.87 16.49 1.23 0.76 3.46 5.32 1.14 23.05 0.00 0.44 Baltimore 3.06 6.17 35.49 12.91 0.67 1.03 4.22 6.19 2.42 27.57 0.02 0.27 Calvert 2.31 5.36 39.71 11.75 0.60 0.66 6.43 6.95 1.50 24.02 0.47 0.25
Caroline 2.57 6.32 40.70 10.38 0.92 0.92 5.82 5.53 1.17 24.54 0.35 0.78 Carroll 1.40 6.68 38.09 10.70 0.38 0.95 5.88 7.41 2.21 25.97 0.07 0.25 Cecil 2.43 6.98 38.58 12.94 0.51 0.79 4.94 5.81 2.30 24.42 0.20 0.11 Charles 2.52 6.16 38.77 9.83 1.02 0.81 7.34 7.35 1.93 22.62 0.44 1.20 Dorchester 2.33 8.13 41.17 9.13 0.76 0.90 5.72 6.12 1.79 23.86 - 0.08
Frederick 1.81 5.78 39.00 10.10 0.50 1.13 4.07 6.62 2.12 28.23 0.30 0.35 Garrett 2.70 4.09 36.82 8.20 1.11 0.97 7.22 6.98 1.27 24.94 0.34 5.37 Harford 2.27 5.24 36.77 11.75 0.33 0.68 6.42 5.84 2.58 27.75 0.09 0.29 Howard 1.44 6.98 40.69 12.82 0.37 0.78 4.71 4.84 2.67 23.83 0.77 0.10 Kent 3.69 7.05 36.46 10.86 0.74 1.09 6.82 6.69 2.03 23.36 0.26 0.95
Montgomery 1.71 6.04 38.64 12.36 0.47 0.00 4.31 5.17 1.51 29.70 0.09 - Prince George's 3.21 5.76 35.18 13.46 0.66 0.76 6.36 6.34 2.72 25.44 0.11 - Queen Anne's 2.10 5.45 41.01 9.77 0.52 0.75 7.13 6.60 1.71 24.95 0.00 - St. Mary's 1.72 7.27 37.78 9.62 0.62 0.89 7.09 6.45 1.70 26.42 0.08 0.36 Somerset 3.25 7.54 37.60 10.04 1.72 0.79 7.17 5.28 2.32 23.72 0.01 0.56
Talbot 2.07 7.35 41.33 8.04 0.38 - 4.96 6.44 2.09 26.83 0.50 - Washington 2.73 6.33 40.18 8.71 0.52 1.28 4.21 7.11 3.51 25.14 0.01 0.28 Wicomico 2.46 6.21 39.71 9.46 1.13 0.75 4.60 5.88 1.69 25.23 0.13 2.74 Worcester 1.44 6.46 42.86 9.70 0.29 0.82 5.75 6.99 0.94 24.40 0.02 0.32 *Expenditures include equipment and outgoing transfers reported in each category. Percentages may not equal 100% due to rounding.** Includes Instructional Salaries and Wages, Textbooks and Instructional Supplies, and Other Instructional Costs
of PlantMaintenance
Mid-level
EducationSpecial
tationTranspor-
Pupil
ServicesHealth
ChargesFixed
Table 8
Percent Distribution of Current Expenses by Category*: Maryland Public Schools: 2012 - 2013
trationAdminis-
trationAdminis-
ServicesPersonnelStudent
of PlantOperation
ServicesCommunity
APPENDIX B
Appendix B - 13
MSDE-LFRO 12 / 2014 - 9 - Selected Financial Data - Part 3
LocalEducation FixedAgency ChargesTotal State 2.73% 6.37% 35.19% 1.75% 1.77% 10.73% 0.67% 0.55% 4.96% 6.11% 2.00% 27.19%
Allegany 1.61 5.97 36.68 2.42 1.48 11.63 0.61 0.68 5.23 6.91 1.34 25.43 Anne Arundel 2.82 6.11 36.24 3.24 1.61 9.63 0.64 - 5.00 6.21 1.43 27.08 Baltimore City 5.52 7.12 30.05 1.85 5.71 13.47 1.30 - 3.67 5.64 1.21 24.47 Baltimore 3.11 6.38 33.70 1.97 1.02 10.75 0.69 1.06 3.93 6.41 2.41 28.57 Calvert 2.34 5.50 38.17 1.10 0.70 11.05 0.62 0.67 6.58 7.09 1.53 24.65
Caroline 2.72 6.69 38.46 1.41 1.26 8.48 0.98 0.96 5.98 5.85 1.19 26.00 Carroll 1.43 6.82 35.91 2.47 0.53 9.44 0.39 0.97 5.99 7.49 1.98 26.58 Cecil 2.23 7.18 36.18 1.93 1.14 11.60 0.53 0.81 5.03 5.96 2.25 25.16 Charles 2.57 6.37 37.56 1.63 0.66 9.04 1.06 0.84 7.56 7.46 1.88 23.37 Dorchester 2.35 8.19 36.56 2.16 2.24 9.19 0.77 0.91 5.76 6.12 1.76 23.99
Frederick 1.86 5.95 38.17 1.42 0.37 8.87 0.52 1.17 3.62 6.79 2.17 29.10 Garrett 2.62 4.48 36.59 1.64 0.61 7.57 1.21 1.07 7.92 7.59 1.38 27.32 Harford 2.34 5.42 35.60 1.66 0.65 9.16 0.35 0.70 6.66 5.98 2.66 28.82 Howard 1.47 7.13 39.57 1.61 0.40 11.85 0.38 0.80 4.82 4.95 2.65 24.38 Kent 3.70 7.31 34.76 1.29 1.19 9.66 0.77 1.13 7.05 6.94 1.97 24.23
Montgomery 1.72 6.19 37.78 1.16 0.51 10.98 0.48 0.00 3.98 5.28 1.49 30.42 Prince George's 3.32 6.00 30.57 1.34 3.69 11.16 0.66 0.80 6.56 6.57 2.77 26.57 Queen Anne's 2.07 5.50 38.55 1.59 0.88 9.40 0.53 0.76 7.15 6.67 1.70 25.20 St. Mary's 1.69 7.37 35.09 2.04 1.03 9.04 0.63 0.90 7.20 6.47 1.72 26.80 Somerset 3.36 7.42 36.57 1.26 0.48 8.59 1.79 0.81 7.38 5.40 2.37 24.57
Talbot 2.05 7.53 38.64 1.45 1.27 8.23 0.38 - 4.44 6.53 2.00 27.49 Washington 2.64 6.50 37.35 2.50 1.16 8.00 0.53 1.31 3.75 6.88 3.56 25.82 Wicomico 2.51 6.47 37.89 1.82 1.10 9.61 1.17 0.77 4.54 6.07 1.72 26.33 Worcester 1.43 6.51 39.47 2.03 1.17 9.71 0.30 0.83 5.83 7.00 0.96 24.76
Mid-level
and WagesSalaries
CostsInstructional
OtherTextbooks and
Table 9
Percent Distribution of Day School Current Expenses: Maryland Public Schools: 2012 - 2013
trationAdminis-
trationAdminis-
Instructional
SuppliesInstructional
Student
of PlantOperation
ServicesPersonnel
Pupil
EducationSpecial
ServicesHealth Maintenance
of PlanttationTranspor-
APPENDIX B
Appendix B - 14
MSDE-LFRO 12 / 2014 - 10 - Selected Financial Data - Part 3
Local Total Mid-level Instructional Textbooks and Other Pupil Student Mainte-Education Current Adminis- Adminis- Salaries Instructional Instructional Special Personnel Health Transpor- Operation nance ** FixedAgency Expenditures** tration tration and Wages Supplies Costs Education Services Services tation of Plant of Plant ChargesTotal State $10,754,680,422 $313,659,193 $733,255,059 $4,049,090,058 $201,373,993 $203,372,463 $1,234,417,029 $76,734,890 $63,609,107 $570,266,307 $702,739,763 $230,050,247 $3,128,652,555
Allegany 110,413,415 1,904,170 7,076,251 43,456,281 2,864,659 1,754,103 13,782,263 727,643 804,639 6,193,075 8,181,440 1,592,836 30,127,394 Anne Arundel 914,200,229 27,593,126 59,707,618 354,384,264 31,661,762 15,771,830 94,224,923 6,278,166 - 48,889,743 60,706,196 13,956,673 264,787,046 Baltimore City 1,161,175,120 67,867,562 87,544,395 369,355,616 22,681,104 70,123,549 165,501,629 16,011,036 - 45,097,446 69,276,937 14,814,404 300,716,623 Baltimore 1,281,578,062 42,578,409 87,352,726 461,415,292 26,908,765 13,974,376 147,197,730 9,488,679 14,559,546 53,847,183 87,830,764 32,930,141 391,126,179 Calvert 195,081,370 4,944,812 11,604,287 80,517,930 2,319,007 1,466,843 23,316,574 1,302,246 1,416,338 13,881,950 14,956,192 3,238,050 52,001,517
Caroline 58,880,693 1,722,079 4,228,697 24,314,482 893,271 799,203 5,362,753 616,965 605,432 3,783,056 3,700,411 755,198 16,437,198 Carroll 314,862,654 4,827,247 23,007,672 121,115,728 8,342,595 1,777,314 31,828,568 1,319,403 3,285,448 20,190,980 25,257,630 6,680,026 89,661,682 Cecil 174,934,905 4,208,044 13,539,532 68,237,316 3,643,215 2,145,808 21,866,259 995,116 1,524,399 9,492,678 11,244,330 4,241,332 47,443,994 Charles 310,985,574 8,566,020 21,209,796 125,055,436 5,417,863 2,185,911 30,109,915 3,527,390 2,782,950 25,178,703 24,831,709 6,242,992 77,811,834 Dorchester 56,019,589 1,400,429 4,880,176 21,773,426 1,287,329 1,332,602 5,474,383 457,221 541,998 3,428,894 3,643,482 1,049,924 14,288,758
Frederick 463,145,673 9,218,524 29,515,544 189,307,903 7,054,393 1,845,513 43,976,353 2,568,250 5,786,921 17,973,567 33,653,600 10,766,990 144,309,672 Garrett 48,401,758 1,363,707 2,330,001 19,030,289 854,132 317,669 3,935,299 631,708 554,580 4,117,387 3,950,158 718,596 14,212,644 Harford 436,879,415 10,919,541 25,328,184 166,356,292 7,746,778 3,060,561 42,808,998 1,619,900 3,267,348 31,133,506 27,945,992 12,413,315 134,676,874 Howard 703,748,434 11,151,473 54,106,618 300,385,585 12,196,165 3,073,614 89,940,496 2,860,878 6,096,274 36,580,975 37,561,210 20,126,537 185,057,006 Kent 28,363,319 1,123,185 2,218,372 10,546,872 390,844 361,756 2,932,775 233,302 342,560 2,138,162 2,106,944 596,349 7,354,004
Montgomery 2,043,379,852 37,685,576 135,821,733 829,059,479 25,561,873 11,254,695 241,080,919 10,568,475 18,994 87,334,539 115,919,603 32,665,998 667,665,770 Prince George's 1,572,687,105 55,734,077 100,766,183 513,228,235 22,491,312 62,022,242 187,329,295 11,023,876 13,355,683 110,146,143 110,304,280 46,507,915 446,142,388 Queen Anne's 82,177,709 1,826,252 4,858,093 34,027,248 1,404,538 774,583 8,299,032 465,971 671,878 6,313,626 5,883,819 1,505,095 22,246,446 St. Mary's 195,779,843 3,551,218 15,447,158 73,549,878 4,280,145 2,160,700 18,951,803 1,320,939 1,892,612 15,082,582 13,570,085 3,615,137 56,163,622 Somerset 35,822,279 1,286,833 2,841,474 14,002,275 482,794 185,612 3,288,151 684,272 310,657 2,824,741 2,067,048 909,159 9,405,852
Talbot 49,000,772 1,075,500 3,944,166 20,243,143 759,759 667,938 4,311,222 201,546 - 2,323,849 3,419,272 1,046,358 14,400,553 Washington 253,232,517 7,141,114 17,575,996 100,934,056 6,766,028 3,130,214 21,622,597 1,430,556 3,540,501 10,131,871 18,584,566 9,613,793 69,793,626 Wicomico 166,730,853 4,483,314 11,559,170 67,649,688 3,247,968 1,969,841 17,153,742 2,092,162 1,381,924 8,099,325 10,845,916 3,067,615 47,009,191 Worcester 97,199,284 1,486,983 6,791,218 41,143,342 2,117,696 1,215,988 10,121,350 309,190 868,424 6,082,328 7,298,180 995,814 25,812,683 * Excludes Food Service, Community Services, Capital Outlay, Adult Education, equipment, and transfers.
** Excludes Adult Education, but includes State-paid for Teachers' Pension/Retirement.
Table 10
Expenditures by Category* for Maryland Public Schools: 2012 - 2013
APPENDIX B
Appendix B - 15
MSDE-LFRO 12 / 2014 - 11 - Selected Financial Data - Part 3
Local Average AverageEducation Daily DailyAgency Membership AttendanceTotal State 847,835.4 797,210.2
Allegany 8,615.2 8,099.6Anne Arundel 77,083.0 72,856.6Baltimore City 83,997.4 75,725.3Baltimore 105,228.8 99,144.8Calvert 16,136.2 15,342.1
Caroline 5,361.2 5,035.4Carroll 26,427.1 25,171.0Cecil 15,297.8 14,251.2Charles 26,128.3 24,725.2Dorchester 4,544.7 4,235.3
Frederick 40,428.8 37,808.7Garrett 3,649.9 3,784.3Harford 37,280.2 35,456.1Howard 51,663.0 49,549.9Kent 2,126.4 1,985.6
Montgomery 147,377.7 139,602.5Prince George's 121,807.7 113,920.1Queen Anne's 7,614.6 7,203.1St. Mary's 17,022.2 16,038.8Somerset 2,807.7 2,619.4
Talbot 4,419.6 4,171.7Washington 22,230.6 21,130.3Wicomico 14,160.4 13,314.7Worcester 6,426.9 6,038.5*Half-day prekindergarten pupils have been equated to full-time.
Table 11
Full-time Equivalent Average Number Belonging and Average Daily Atttendance*Maryland Public Schools: 2012 - 2013
APPENDIX B
Appendix B - 16