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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


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


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


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


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


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


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


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


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


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%


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


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


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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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.


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



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

14 15 16

Note: School nurses (45 full‐time equivalent) are contracted with the Charles County Department of Health.


23 BUDGET OVERVIEW

ADMINISTRATIONEXPENDITURECATEGORYFISCAL YEAR


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

14 15 16


24 BUDGET OVERVIEW

MID‐LEVELADMINISTRATIONEXPENDITURECATEGORY

FISCAL YEAR


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


25 BUDGET OVERVIEW

INSTRUCTIONEXPENDITURECATEGORY

FISCAL YEAR


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


26 BUDGET OVERVIEW

INSTRUCTIONEXPENDITURECATEGORY(Continued)

FISCAL YEAR


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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27 BUDGET OVERVIEW

SPECIALEDUCATIONEXPENDITURECATEGORY

FISCAL YEAR


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


28 BUDGET OVERVIEW

STUDENTPERSONNELSERVICEEXPENDITURECATEGORY

FISCAL YEAR


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


29 BUDGET OVERVIEW

STUDENTHEALTHSERVICEEXPENDITURECATEGORY

FISCAL YEAR


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


30 BUDGET OVERVIEW

STUDENTTRANSPORTATIONEXPENDITURECATEGORY

FISCAL YEAR


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


31 BUDGET OVERVIEW

OPERATIONOFPLANTEXPENDITURECATEGORYFISCAL YEAR


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


32 BUDGET OVERVIEW

OPERATIONOFPLANTEXPENDITURECATEGORY(Continued)

FISCAL YEAR


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


33 BUDGET OVERVIEW

MAINTENANCEOFPLANTEXPENDITURECATEGORYFISCAL YEAR


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


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


35 BUDGET OVERVIEW

COMMUNITYSERVICEEXPENDITURECATEGORY

FISCAL YEAR


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


36 BUDGET OVERVIEW

CAPITALOUTLAYEXPENDITURECATEGORY

FISCAL YEAR


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


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.


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


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.


41 BUDGET OVERVIEW

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


42 BUDGET OVERVIEW

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


43 BUDGET OVERVIEW

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.


44 BUDGET OVERVIEW

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.


48 BUDGET OVERVIEW

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


51 BUDGET OVERVIEW

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.


52 BUDGET OVERVIEW

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


53 BUDGET OVERVIEW

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.


54 BUDGET OVERVIEW

RESTRICTEDFUNDREVENUES

FISCAL YEAR


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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55 BUDGET OVERVIEW

RESTRICTED REVENUES (continued)

FISCAL YEAR


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.


56 BUDGET OVERVIEW

RESTRICTEDFUNDEXPENDITURESBYCATEGORYANDOBJECTCODE

FISCAL YEAR


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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57 BUDGET OVERVIEW

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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58 BUDGET OVERVIEW

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.


59 BUDGET OVERVIEW

FOODSERVICEREVENUEANDEXPENDITURESUMMARYFISCAL YEAR


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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60 BUDGET OVERVIEW

FOOD SERVICE REVENUE AND EXPENDITURE SUMMARY (Continued)

FISCAL YEAR


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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61 BUDGET OVERVIEW

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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62 BUDGET OVERVIEW

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


63 BUDGET OVERVIEW

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.


64 BUDGET OVERVIEW


-

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


65 BUDGET OVERVIEW


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.


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

st.

20

16

Appro

ved

Fiscal Year

Mid-level Administration Expenditures(Amount in Thousands $)


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

st.

20

16

Appro

ved

Fiscal Year

Instruction Expenditures(Amount in Thousands $)


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

st.

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 $)


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 $)


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


In-county special education operational cost per student

In-county special education operational cost/ Total In-county special education

students transported


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


In-county special education operational cost per bus

In-county special education transportation operational

costs/active in-county special education buses


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


In-county special education operational cost per mile

Total annual in-county special education operational cost/

Total annual in-county special education route miles


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


$17,688,166/ Current Cost4,744,510.7 Current Miles

=$3.73 Per Mile Cost

$3,834,194/ Current Cost1,275,275 Current Miles


$825,112/ Current Cost225,663.5 Current Miles


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


$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


$927375/Current Cost269,189 Current Miles




=221 Buses

593/Special Needs Students22,139 Total Eligible

=2% Of Fleet


=7% Of Fleet



26,582/Daily Miles219 Buses


3/Preventable Accidents6,175,132.6 Current Miles

=.5 Per million miles traveled

412/ Certified Driver



$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



$16,179,924/Current Cost4,582,512 Current Miles


$5,385,878/Current Cost1,326,949 Current Miles


$1,038,217/Current Cost274,837 Current Miles




=224 Buses

638/Special Needs Students22,445 Total Eligible

=2.84% Of Fleet


=7% Of Fleet



25,890/Daily Miles219 Buses


9/Preventable Accidents6,212,809 Current Miles

=1.4 Per million miles traveled

410/ Certified Driver






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


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%


KPI: number of security cameras installed

Physical inventory of all security cameras 630 632 731


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


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

13

20

14

20

15 E

st.

20

16

Appro

ved

Fiscal Year

Maintenance of Plant Expenditures(Amount in Thousands $)


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


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 $)


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


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

st.

20

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


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

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Est.

2016

Bud

get

Fiscal Year

Title I Expenditures (Amount in Thousands $)


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.

.0

1,000.0

2,000.0

3,000.0

4,000.0

5,000.0

6,000.0

7,000.0

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Est.

2016

Bud

get

Fiscal Year

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


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


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


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


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


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


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


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


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

FY2016 rove d Op ng BBudget...2015/08/13 · FY2016 Board of Education Approved Operating Budget...

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