Financial FINANCIAL SECTION. Frederick County Public Schools FY 2016 Operating Budget

Transcription

1 FINANCIAL SECTION 49 Frederick County Public Schools Operating

2 Revenue Summary Frederick County Government Unrestricted Fund $221,654,363 $221,884,100 $223,054,977 $228,289,126 $247,066,477 Restricted Fund 15,492,444 19,292,887 18,429,809 21,821,277 11,216,320 School Construction Fund 10,006,688 24,454,730 18,909,004 63,989,395 16,215,681 Debt Services 28,981,406 28,750,808 29,622,299 30,523,166 27,879,264 State of Maryland Unrestricted Fund Total Frederick County Government $276,134,901 $294,382,525 $290,016,089 $344,622,964 $302,377,742 Current Expenses $183,600,054 $186,922,752 $188,347,452 $190,776,087 $187,657,535 Geographic Cost of Education Index 6,379,612 6,450,455 6,498,588 3,309,089 6,583,696 Transportation 10,816,865 10,828,151 10,968,212 11,236,736 11,349,103 Transportation - Special Education 869, , , , ,000 Handicapped Children 10,474,466 10,248,026 10,087,164 10,295,903 10,206,260 Nonpublic Placement 3,550,281 3,910,971 4,349,709 4,120,957 4,303,785 Limited English Proficiency 6,460,598 6,530,079 6,744,127 7,055,301 7,276,013 Net Taxable Income 0 469,554 1,314, ,378 1,921,697 Miscellaneous Revenue 9,516 19,438 8,004 15,000 15,000 Restricted Fund State Retirement Contribution 28,013,075 31,980,586 32,836,193 32,836,193 33,220,992 Intergovernmental Transfer 1,180,000 1,437,694 1,300,000 1,300,000 1,540,000 Restricted Grants 910,864 1,828,417 2,527,446 1,883,414 1,883,414 School Construction Fund 20,411,534 19,591,739 12,857,288 21,450,000 21,745,000 Food and Nutrition Services Fund 217, , , , ,311 Federal Government Total State of Maryland $272,893,455 $281,360,181 $279,013,269 $286,311,061 $288,970,806 Unrestricted Impact Aid $80,377 $985 $24,613 $0 $0 Restricted Grants 15,189,035 16,328,348 16,472,649 19,331,295 19,331,295 Food and Nutrition Services Fund 5,444,010 5,741,727 6,304,428 6,352,045 6,732,114 Total Federal Government $20,713,422 $22,071,060 $22,801,690 $25,683,340 $26,063,409 Other Sources Unrestricted Fund Tuition $153,602 $196,106 $206,774 $210,000 $205,000 Sports Fees 659, , , , ,360 Investment Earnings 31,116 15,885 8, ,000 50,000 Other Revenue 2,379,773 1,843,521 1,429,593 2,171,000 2,026,000 Use of Prior Year Fund Balance 2,868,225 5,829,000 6,478,855 5,621,035 6,632,759 Restricted Fund 956,850 1,197, ,730 1,762,265 1,762,265 School Construction Fund Food and Nutrition Services Fund Sales and Services 5,228,250 4,883,435 4,538,211 4,834,171 4,438,710 Miscellaneous 138, , ,493 74,814 94,444 Use of Prior Year Fund Balance Self-Insurance Fund Interfund Transfer Interest Income 9,750 4,146 1,664 1,000 3,000 Medicare Part D Subsidy/ERRP Rebate 646,604 1,230, , ,000 2,100,000 Use of Prior Year Fund Balance 1,185, ,305,698 0 Contributions 14,909,183 17,412,940 18,463,312 20,135,569 21,331,324 Total Other Sources $29,167,024 $33,403,757 $33,423,387 $38,362,912 $39,286,862 Self-Insurance Fund 57,089,060 62,733,102 65,154,659 70,562,568 73,605,451 Total Interfund Transfer $57,089,060 $62,733,102 $65,154,659 $70,562,568 $73,605,451 Total All Funds $655,997,862 $693,950,625 $690,409,094 $765,542,845 $730,304, Frederick County Public Schools Operating

3 Expenditure Summary Unrestricted Fund Administration $8,364,561 $8,044,207 $8,697,024 $8,983,954 $9,445,758 Mid-Level Management 29,133,745 31,101,749 30,616,422 31,789,076 32,132,836 Instructional Salaries and Wages 185,612, ,696, ,938, ,248, ,527,283 Textbooks and Instructional Supplies 6,419,159 6,834,463 8,552,880 7,681,276 8,065,903 Other Instructional Costs 2,503,290 1,488,419 1,379,094 1,527,914 1,542,520 Special Education 41,508,694 43,448,928 45,637,145 46,958,589 48,274,463 Student Personnel Services 2,537,076 2,665,096 2,595,818 2,471,707 2,962,532 Student Health Services 172, , , , ,688 Student Transportation 20,302,331 19,689,635 18,853,839 20,482,197 20,056,544 Operation of Plant 32,542,460 35,325,861 32,653,759 34,616,490 35,276,708 Maintenance of Plant 10,814,214 11,153,655 10,569,628 11,676,821 12,012,123 Fixed Charges 101,844,221 97,462, ,921, ,642, ,137,835 Food Services Community Services 1,224, , , , ,322 Capital Outlay 1,741,446 2,709,640 1,590,246 1,589,705 2,669,170 Total Unrestricted Fund $444,721,296 $451,434,279 $455,658,639 $465,595,972 $486,871,685 Restricted Fund Restricted Grants $18,236,749 $20,791,930 $21,103,668 $24,276,974 $24,516,974 County Pension Cost Sharing 5,893,461 7,470,128 8,438,605 9,858,314 0 County In-kind Services 9,598,983 11,822,759 9,991,204 11,962,963 11,216,320 MSDE Pension Contribution 28,013,075 31,980,586 32,836,193 32,836,193 33,220,992 Total Restricted Fund $61,742,268 $72,065,403 $72,369,670 $78,934,444 $68,954,286 School Construction Fund Capital $30,418,222 $44,046,469 $31,766,292 $85,439,395 $37,960,681 Total School Construction Fund $30,418,222 $44,046,469 $31,766,292 $85,439,395 $37,960,681 Food and Nutrition Services Fund Operating Expenses $10,595,983 $10,720,173 $10,971,031 $11,541,033 $11,598,579 Total Food and Nutrition Services Fund $10,595,983 $10,720,173 $10,971,031 $11,541,033 $11,598,579 Self-Insurance Fund Operating Expenses $73,839,950 $80,182,857 $85,694,841 $93,508,835 $97,039,775 Total Self-Insurance Fund $73,839,950 $80,182,857 $85,694,841 $93,508,835 $97,039,775 Debt Services Principal $18,403,233 $19,292,215 $21,009,789 $22,687,173 $19,693,002 Interest 10,578,173 9,458,593 8,612,510 7,835,993 8,186,262 Total Debt Services $28,981,406 $28,750,808 $29,622,299 $30,523,166 $27,879,264 Total All Funds $650,299,125 $687,199,989 $686,082,772 $765,542,845 $730,304, Frederick County Public Schools Operating

4 Operating The FCPS operating budget outlines the system s plan to efficiently and effectively provide educational programs and services, administer business functions, and operate school system facilities for the fiscal year extending from July 1, 2016, through June 30, The Frederick County Public School System maintains the highest standards of education and educational support. This budget was created with the intent to align with the Board of Education long-term strategic plan. The Operating is FCPS s primary budget consisting of both the unrestricted fund and the restricted fund. The unrestricted fund (General Fund) along with the restricted grants accounts for the cost of providing and supporting day-to-day activities in the schools instructional materials and supplies, programs and services, salaries, transportation, and technology. The operating budget also addresses several school system priorities: retaining and attracting quality staff, ensuring adequate and current instructional resources, and providing technology upgrade initiatives. Funding, referred to as revenue, originates from county, state, and federal governments and other local sources. The school system s operating budget is $555.9 million - an increase of $11.3 million from. 52 Frederick County Public Schools Operating

5 Operating Highlights The adopted fiscal year 2017 operating budget totals $555,825,971. It reflects an increase of $11,295,555 or 2% over the fiscal year 2016 operating budget. This budget was created with the intent to align with the Board of Education s long-term strategic plan. The county allocation of $258.3 million is $10.5 million above the the level of funding required under state law. Estimated state funds are $266.9 million, an increase of approximately $2.3 million. Projected student enrollment of 40,869 is 50 students lower than fiscal year 2016 projected enrollment. REVENUE: Frederick County Government $237,146,807 $241,176,987 $241,484,786 $250,110,403 $258,282,797 State of Maryland 252,264, ,523, ,891, ,581, ,892,495 Federal Government 15,269,412 16,329,333 16,497,262 19,331,295 19,331,295 Other 4,180,941 3,899,918 3,093,353 4,886,625 4,686,625 Fund Balance - Prior Years 2,868,225 5,829,000 6,478,855 5,621,035 6,632,759 Total Revenue: $511,729,716 $528,758,361 $533,446,062 $544,530,416 $555,825,971 EXPENDITURES: By Restricted and Unrestricted Unrestricted Programs $444,721,296 $451,434,279 $455,658,639 $465,595,972 $486,871,685 Restricted Programs 61,742,268 72,065,403 72,369,670 78,934,444 68,954,286 Total by Restricted/Unrestricted: $506,463,564 $523,499,682 $528,028,309 $544,530,416 $555,825,971 By Category Administration $9,247,118 $9,153,761 $8,953,619 $9,789,948 $10,261,624 Mid-Level Administration 29,549,299 31,505,129 30,992,325 32,275,537 32,616,494 Instructional Salaries and Wages 189,307, ,902, ,954, ,690, ,169,699 Textbooks and Instructional Supplies 7,057,364 8,304,212 10,828,307 9,134,429 9,455,462 Other Instructional Costs 3,029,094 1,934,058 1,773,063 2,023,088 2,537,694 Special Education 51,656,237 54,741,999 56,190,573 57,344,930 58,457,950 Student Personnel Services 2,568,250 2,717,953 2,648,581 2,873,758 3,334,583 Student Health Services 5,786,921 6,076,917 6,410,009 6,966,947 7,072,822 Student Transportation 20,825,700 20,194,230 19,314,264 21,046,241 20,620,065 Operation of Plant 33,827,295 36,760,231 34,071,363 36,266,558 37,032,967 Maintenance of Plant 10,814,214 11,153,655 10,569,628 11,722,814 12,058,116 Fixed Charges 139,491, ,360, ,874, ,506, ,362,416 Food Service 0 9,628 4,959 10,000 60,000 Community Services 1,511, , ,240 1,238,425 1,066,734 Capital Outlay 1,791,791 2,716,281 1,590,246 1,639,880 2,719,345 Total by Category: $506,463,564 $523,499,682 $528,028,309 $544,530,416 $555,825,971 Full-time Equivalent (FTE) Positions ed FTE 5, , , , , Enrollment Grades PreK-12 40,527 40,715 40,757 40,869 40,819 Cost Per Pupil Grades PreK-12 $12,497 $12,858 $12,956 $13,324 $13,617 Schools In Use Elementary Secondary Charter Other Total Schools: Frederick County Public Schools Operating

6 Operating Revenue REVENUE FROM COUNTY SOURCES: County Unrestricted Revenue $221,654,363 $221,884,100 $223,054,977 $228,289,126 $247,066,477 County Restricted Revenue: Support for Pension Cost Sharing $5,893,461 $7,470,128 $8,438,605 $9,858,314 $0 Sale of Surplus Properties 0 1,748, In-Kind - Sale of Surplus Properties ,200,000 0 In-Kind - I.I.T. Computer Services 452, , In-Kind - School Health Program 5,614,177 5,907,051 6,219,896 6,728,236 6,809,134 In-Kind - Frederick County Development Center 1,908,086 2,025,471 2,143,994 2,122,511 2,413,471 In-Kind - School Resource Officers 1,256,504 1,394,645 1,364,521 1,558,471 1,630,518 In-Kind - Insurance Appraisals ,400 3,000 3,000 In-Kind - Internal Audit Services 154,713 18,504 3, , ,267 In-Kind - Crossing Guards 212, , , , ,930 Subtotal County Restricted Revenue $15,492,444 $19,292,887 $18,429,809 $21,821,277 $11,216,320 TOTAL COUNTY FUNDS $237,146,807 $241,176,987 $241,484,786 $250,110,403 $258,282,797 REVENUE FROM STATE SOURCES: State Unrestricted Funds: State Share of Current Expenses $183,600,054 $186,922,752 $188,347,452 $190,776,087 $187,657,535 Geographic Cost of Education Index 6,379,612 6,450,455 6,498,588 3,309,089 6,583,696 Transportation 10,816,865 10,828,151 10,968,212 11,236,736 11,349,103 Transportation - Special Education 869, , , , ,000 Handicapped Children 10,474,466 10,248,026 10,087,164 10,295,903 10,206,260 Nonpublic Placement 3,550,281 3,910,971 4,349,709 4,120,957 4,303,785 Limited English Proficiency 6,460,598 6,530,079 6,744,127 7,055,301 7,276,013 Net Taxable Income 0 469,554 1,314, ,378 1,921,697 Other Miscellaneous State Revenues 9,516 19,438 8,004 15,000 15,000 Subtotal State Unrestricted Revenue $222,160,392 $226,276,426 $229,228,167 $228,561,451 $230,248,089 State Restricted Funds: State Retirement Contribution $28,013,075 $31,980,586 $32,836,193 $1,883,414 $1,883,414 Special Education - Intergovernmental Transfer 1,180,000 1,437,694 1,300,000 1,300,000 1,540,000 Various State Restricted Projects 910,864 1,828,417 2,527,446 32,836,193 33,220,992 Subtotal State Restricted Revenue $30,103,939 $35,246,697 $36,663,639 $36,019,607 $36,644,406 TOTAL STATE FUNDS $252,264,331 $261,523,123 $265,891,806 $264,581,058 $266,892,495 REVENUE FROM FEDERAL SOURCES: Title I-A - Local System Grants $3,693,502 $3,750,096 $4,135,632 $4,131,299 $4,388,472 Title II-A - Teacher Quality 813,119 1,044, , , ,000 Title III-A - Language Acquisition 297, , , , ,000 Title IV-B - 21st Century Learning Centers 385, , , ,000 1,000,000 Homeless Children and Youth 42,499 29,775 5, IDEA - Special Education 7,840,352 7,901,376 7,779,507 7,640,624 7,764,255 Perkins Career and Technology Education 255, , , , ,111 Federal Stimulus/Race to the Top 145, ,561 1,070, Federal Stimulus - Carryover 162, Other (Restricted Grants) 1,553,497 2,284,958 1,680,740 5,300,386 4,770,457 Subtotal Federal Restricted Funds $15,189,035 $16,328,348 $16,472,649 $19,331,295 $19,331,295 Unrestricted Federal Revenues $80,377 $985 $24,613 $0 $0 TOTAL FEDERAL FUNDS $15,269,412 $16,329,333 $16,497,262 $19,331,295 $19,331, Frederick County Public Schools Operating

7 Operating Revenue (Continued) REVENUE FROM LOCAL SOURCES: Tuition from Patrons: Regular Day Tuition $71,329 $55,489 $71,749 $65,000 $65,000 Nonresident Pupils 37,434 67,290 74, ,000 90,000 Summer Programs 44,839 73,327 60,241 30,000 50,000 Subtotal Tuition $153,602 $196,106 $206,774 $210,000 $205,000 Other Revenue: Sports Fees $659,600 $646,935 $643,450 $643,360 $643,360 Professional Development Fees 28,875 30,102 22,098 16,000 20,000 Community Services 1,078, , , , ,000 Subtotal Other Revenue $1,766,575 $1,161,897 $974,338 $1,259,360 $1,063,360 Local Restricted Projects $956,850 $1,197,471 $803,573 $1,762,265 $1,762,265 TOTAL LOCAL FUNDS $2,877,027 $2,555,474 $1,984,685 $3,231,625 $3,030,625 OTHER SOURCES: Facility Rentals $502,895 $480,049 $503,048 $500,000 $500,000 Cell Tower Rentals 90, , , , ,000 Pool Rentals 117,702 82,069 83,590 90,000 90,000 Unanticipated Revenue , ,000 Energy Rebates 109, ,793 9, , ,000 Procurement Card Rebates 175, , , , ,000 Earnings from Investments 31,116 15,885 8, ,000 50,000 Other Miscellaneous 276, , ,426 80,000 96,000 TOTAL OTHER FUNDS $1,303,914 $1,344,444 $1,108,668 $1,655,000 $1,656,000 PRIOR BALANCE AVAILABLE: $2,868,225 $5,829,000 $6,478,855 $5,621,035 $6,632,759 TOTAL $511,729,716 $528,758,361 $533,446,062 $544,530,416 $555,825, Frederick County Public Schools Operating

8 MAINTENANCE OF EFFORT Maryland s Maintenance of Effort (MOE) law requires each county to provide local funds for the next fiscal year at the same per-pupil level as the current fiscal year. If there is no enrollment growth, local funding can remain the same as that of the previous year. The formula is known as the MOE funding level. This level does not address inflation or the added educational cost of students with special needs. In addition to the Maintenance of Effort requirement for fiscal year 2013 through 2016, Senate Bill (SB) 1301 required additional local monies to fund the retirement cost shift to local education agencies. The fiscal year 2017 local appropriation is $10.5 million or 4.4% above the required MOE. Fiscal Year Five-Year History of County Maintenance of Effort Calculation Maintenance of Effort Calculation Additional Retirement SB 1301 Required Maintenance of Effort Level Program Shift* One-Time Nonrecurring Appropriation** County Appropriation*** ,566, ,566, ,056, ,089,126 9,858, ,947, ,147, ,529,620 8,438, ,968, , ,493, ,884,100 7,470, ,354, ,748, ,102, ,654,351 5,893, ,547, ,547,812 * Technology service contracts were previously provided in-kind by the county. Starting in, the county began appropriating funds to FCPS for the expense. ** Funds from the sale of surplus FCPS properties were used for principal payments on the central office lease. *** Excludes county in-kind services. 56 Frederick County Public Schools Operating

9 OPERATING BUDGET The school system s budgets operating budget consists of the unrestricted fund and the restricted fund. MSDE requires school systems to organize its operating budget expenditures into 15 categories. These categories are further refined by object classification. Following are the State mandated categories and objects. Summary of Operating Expenditures by Category/Object $555,825,971 Category Object Salaries and Wages Contracted Services Supplies and Materials Other Charges Land, Buildings and Equipment Transfers Total Administration $ 7,462,245 $ 2,072,354 $ 241,930 $ 402,053 $ 83,042 $ 0 $ 10,261,624 Mid-Level Management 29,832, , ,773 1,497, ,616,494 Instructional Salaries and Wages Textbooks and Instructional Supplies 199,169, ,169, ,449, ,529 9,455,462 Other Instructional Costs 0 1,499, , ,642 25,387 2,537,694 Special Education 44,261,861 3,476, ,301 10,120, ,457,950 Student Personnel Services 3,138,738 7,400 39, , ,334,583 Student Health Services 115,096 6,811,334 94,692 51, ,072,822 Student Transportation 14,111, ,653 2,946,506 83,542 2,707, ,620,065 Operation of Plant 16,085,642 5,143,511 1,518,466 14,115, , ,032,967 Maintenance of Plant 8,120,167 1,561,737 1,708, , , ,058,116 Fixed Charges 0 1,062, ,242, ,056, ,362,416 Food Services 30, ,500 16, ,000 Community Services 627, , ,212 70, ,066,734 Capital Outlay 830, ,139 9,900 76, , ,000 2,719,345 Total by Category/Object $323,784,153 $ 24,012,693 $17,423,725 $184,923,533 $ 3,794,138 $ 1,887,729 $555,825, Frederick County Public Schools Operating

10 OPERATING BUDGET CATEGORY 01 ADMINISTRATION Administration includes activities associated with the general regulation, direction, and control of the school system. Activities include establishing and administering school system operating policy, providing fiscal and internal services, supporting instructional and support service programs, and assisting the instructional staff with the content and process of providing learning experiences for students. Administrative offices affect the school system as a whole and are not confined to a single school are accounted for in this category. They include Board of Education and the Office of the Superintendent. Services included are financial, payroll, procurement legal, personnel, public and media relations, and technology information. CATEGORY 02 MID-LEVEL MANAGEMENT Administration and supervision of district-wide and school-level instructional programs and activities. The following areas are included: Office of the Principal (school administration); central office instructional management and supervision of curriculum; media services supervision; and activities associated with planning, researching, developing, and improving education programs. CATEGORY 03 INSTRUCTIONAL SALARIES AND WAGES Instructional salaries include regular and supplemental pay for staff whose responsibilities include interaction with students in the delivery of instructional programs and related student instructional support services. Included are salaries for the following position types: Athletic Director, Teacher/Teacher Specialist, Instructional Assistant, Community Liaison, Media Specialist, School Counselor, Psychologist, Technology User Support Specialist, and Substitute. Special Education salaries and wages are accounted for in Category 06 (Special Education). CATEGORY 04 TEXTBOOKS AND INSTRUCTIONAL SUPPLIES All supplies and materials used in support of instruction reportable to various program areas. Included are textbooks, materials of instruction (includes in-service materials), library books and materials, audio visual materials, testing supplies, in-house printed materials, technology supplies, classroom equipment costing less than $5,000, instructional software and licenses, and professional library materials. Special Education textbooks and instruction supplies are accounted for in Category 06 (Special Education). CATEGORY 05 OTHER INSTRUCTIONAL COSTS All other expenditures for instruction including officiating fees for athletic events, instructional consulting fees, professional subscriptions and dues, professional meetings and conferences, and instructional equipment costing more than $5,000. Special Education other instructional costs are accounted for in Category 06 (Special Education). CATEGORY 06 SPECIAL EDUCATION Activities designed for students through age 21 who, through appropriate assessment, have been determined to have temporary or long-term special education needs arising from cognitive, emotional and/ or physical factors, as defined in the State Board of Education s Special Education Bylaws. Only direct special education-related expenditures are charged to this category. Category expenditures also include the Rock Creek School and special education day or residential programs provided to students placed in state-approved nonpublic schools. CATEGORY 07 STUDENT PERSONNEL SERVICES Activities designed to improve student attendance at school and prevent or solve student problems in the home, school, and community. Salaries for pupil personnel workers, social workers, and others are included here. CATEGORY 08 STUDENT HEALTH SERVICES Activities associated with physical and mental health that are not instructional providing students with appropriate medical, dental, and nursing services; coordinating school health services; and ensuring that a community health nurse or school aide is available for emergencies and to provide first aid. 58 Frederick County Public Schools Operating

11 OPERATING BUDGET CATEGORY 09 STUDENT TRANSPORTATION Activities directed at providing transportation for students between home, school, and school activities. Included are transportation for students who have physical, mental and/or emotional disabilities; services for field trips, sports, and interscholastic activities; special programs; and summer school programs and day camps. CATEGORY 10 OPERATION OF PLANT Activities directed at keeping the physical plant open, comfortable, and safe for use by students, staff, and the community. Activities include warehousing, distribution services, custodial, utilities, trash removal, upkeep of grounds, snow removal, and communication systems. The cost of facilities rental and property insurance (asset coverage) are posted here. CATEGORY 11 MAINTENANCE OF PLANT Activities concerned with keeping the grounds, buildings, and fixed equipment in their original condition of completeness or efficiency through repair, scheduled and preventive maintenance or replacement of property. Activities concerned with regularly scheduled preventative maintenance, repair, and replacement of fixed equipment and minor modernization and alteration to change the original condition or original function. Included are activities concerned with maintaining general-purpose vehicles such as trucks, tractors, graders, and other school system vehicles. Included are safety inspections, vehicle repair and maintenance, painting, and fueling. CATEGORY 13 FOOD SERVICES Activities concerned with providing food to students and staff. Only expenditures that are not reimbursable are reported in the operating budget. The Location Education Agency may operate food services as a special revenue fund and with the operating budget shown in a separate section of the budget book. CATEGORY 14 COMMUNITY SERVICES Activities provided by FCPS for the community, or some segment of the community, other than for public school activities and adult education programs, including all expenditures other than insurance and contributions to retirement funds for current expense items directly related to community services. Activities include programs for community recreation civic organizations, public libraries, and child care and community welfare provided by FCPS for the community. CATEGORY 15 CAPITAL OUTLAY Activities concerned with the cost of directing and managing the acquisition, construction, and renovations of land, buildings, and fixed equipment. Only expenditures paid for out of current funds are recorded in the General Fund. All other capital outlay expenditures are recorded in the School Construction Fund. CATEGORY 12 FIXED CHARGES Expenditures of a generally recurrent nature that are not readily allocable to other expenditure categories: Social Security (FICA or Payroll Tax), Workers Compensation Insurance, retirement expenses, employee benefits, cost of policies that cover losses from property damage, automobile liability, bus fleet accidents and general liability, personnel tuition reimbursements, Other Post-Employment Benefits (OPEB) Trust, and building lease payment. 59 Frederick County Public Schools Operating

12 OPERATING BUDGET Expenditures by Category Restricted and Unrestricted $555,825,971 Community Services $1,066, % Student Personnel Services $3,334, % Food Services $60,000.01% Administration $10,261, % Mid-Level Management $32,616, % Fixed Charges $159,362, % Instructional Salaries & Wages $199,169, % Maintenance of Plant $12,058, % Operation of Plant $37,032, % Student Transportation Services $20,620, % Student Health Services $7,072, % Capital Outlay $2,719, % Special Education $58,457, % Textbooks & Instructional Supplies $9,455, % Other Instructional Costs $2,537, % 60 Frederick County Public Schools Operating

13 Objects of Expenditure Within the 15 state-mandated categories, the operating budget expenditures are further divided into six objects that define the nature of the expense. The six objects used are: SALARIES AND WAGES Salaries and wages paid to staff in budgeted positions; wages paid to substitutes, assistants, work study students, and temporary staff; and wages paid for additional activities including workshops, school improvement teams, teacher leadership, coaching, and summer programs. CONTRACTED SERVICES Services provided for items such as renting land, buildings, and equipment; maintenance of specialized equipment and vehicles; software maintenance; printing, medical, and fingerprinting services; legal and financial consulting and various other technical and professional services. SUPPLIES AND MATERIAL Items that are consumable, are better to replace than repair or have a per-unit cost of less than $5,000 (e.g., textbooks, instructional supplies, tools, office and technology equipment, and postage). OTHER CHARGES Expenditures for employee benefits, travel, fuel, insurance, utilities, telecommunications, licenses, permits, dues, staff development, and other costs not attributable to another object. LAND, BUILDINGS, AND EQUIPMENT Fixed assets such as land, buildings, machinery, vehicles, and furniture and fixtures. Items considered equipment have a per-unit cost of $5,000 or more, are depreciable and are repaired rather than replaced. TRANSFERS Payments to other LEAs or transfers between major fund types within the LEA. Transfer accounts represent the release of funds from one account to another account where the expenditure will be reported. 61 Frederick County Public Schools Operating

14 Operating Expenditure Summary Frederick County Public Schools operating budget is developed at the departmental level. However, to comply with state reporting requirements, expenditures are also reported for budget and actual by state mandated categories. The categories are further divided by objects of expenditure. Each departmental budget is shown by object of expenditures. The majority of the operating budget goes to pay salaries and benefits to school system employees. Category Administration $9,247,118 $9,153,761 $8,953,619 $9,789,948 $10,261,624 Mid-Level Management 29,549,299 31,505,129 30,992,325 32,275,537 32,616,494 Instructional Salaries and Wages 189,307, ,902, ,954, ,690, ,169,699 Textbooks and Instructional Supplies 7,057,364 8,304,212 10,828,307 9,134,429 9,455,462 Other Instructional Costs 3,029,094 1,934,058 1,773,063 2,023,088 2,537,694 Special Education 51,656,237 54,741,999 56,190,573 57,344,930 58,457,950 Student Personnel Services 2,568,250 2,717,953 2,648,581 2,873,758 3,334,583 Student Health Services 5,786,921 6,076,917 6,410,009 6,966,947 7,072,822 Student Transportation 20,825,700 20,194,230 19,314,264 21,046,241 20,620,065 Operation of Plant 33,827,295 36,760,231 34,071,363 36,266,558 37,032,967 Maintenance of Plant 10,814,214 11,153,655 10,569,628 11,722,814 12,058,116 Fixed Charges 139,491, ,360, ,874, ,506, ,362,416 Food Services 0 9,628 4,959 10,000 60,000 Community Services 1,511, , ,240 1,238,425 1,066,734 Capital Outlay 1,791,791 2,716,281 1,590,246 1,639,880 2,719,345 Total $506,463,564 $523,499,682 $528,028,309 $544,530,416 $555,825,971 Object Salaries and Wages $302,545,756 $312,528,856 $314,900,883 $318,708,665 $323,784,153 Contracted Services 19,294,894 25,342,662 21,947,351 23,423,726 24,012,693 Supplies and Materials 17,677,486 18,355,587 19,378,450 18,683,179 17,423,725 Other Charges 147,591, ,872, ,369, ,125, ,923,533 Equipment 5,020,693 3,346,688 2,369,459 3,125,026 3,794,138 Transfers 14,333,539 3,053,418 3,063,160 1,463,864 1,887,729 Total $506,463,564 $523,499,682 $528,028,309 $544,530,416 $555,825, Frederick County Public Schools Operating

15 63 Frederick County Public Schools Operating

16 64 Frederick County Public Schools Operating

17 Unrestricted Revenue The unrestricted operating budget revenues for are estimated at $486.7 million or 4.6% more than. The school system primary source of revenues are county and state funds. Frederick County Government must provide a minimum funding level to FCPS in order to receive the State formula aid. That minimum requirement level is known as the Maintenance of Effort. The county funding is $10.5 million more than the requirement. The State of Maryland provides unrestricted funds using formulas based on student enrollment, student demographics, and county wealth. Other sources of funding includes $6.6 million from prior year fund balance and $2.9 million from various fees, tuition, and interest. Revenues from County $221,654,363 $221,884,100 $223,054,977 $228,289,126 $247,066,477 Revenue From State Sources: State Share of Current Expenses $183,600,054 $186,922,752 $188,347,452 $190,776,087 $187,657,535 Geographic Cost of Education Index 6,379,612 6,450,455 6,498,588 3,309,089 6,583,696 Transportation 10,816,865 10,828,151 10,968,212 11,236,736 11,349,103 Transportation - Special Education 869, , , , ,000 Handicapped Children 10,474,466 10,248,026 10,087,164 10,295,903 10,206,260 Nonpublic Placement 3,550,281 3,910,971 4,349,709 4,120,957 4,303,785 Limited English Proficiency 6,460,598 6,530,079 6,744,127 7,055,301 7,276,013 Net Taxable Income 0 469,554 1,314, ,378 1,921,697 Other Miscellaneous State Revenues 9,516 19,438 8,004 15,000 15,000 Total State Funds $222,160,392 $226,276,426 $229,228,167 $228,561,451 $230,248,089 Revenues From Federal Sources $80,377 $985 $24,613 $0 $0 Revenue From Local Sources: Tuition from Patrons: Regular Day Tuition $71,329 $55,489 $71,749 $65,000 $65,000 Nonresident Pupils 37,434 67,290 74, ,000 90,000 Summer Programs 44,839 73,327 60,241 30,000 50,000 Subtotal Tuition $153,602 $196,106 $206,774 $210,000 $205,000 Other Revenue: Sports Fees $659,600 $646,935 $643,450 $643,360 $643,360 Professional Development Fees 28,875 30,102 22,098 16,000 20,000 Community Services 1,078, , , , ,000 Subtotal Other Revenue $1,766,575 $1,161,897 $974,338 $1,259,360 $1,063,360 Total Local Funds $1,920,177 $1,358,003 $1,181,112 $1,469,360 $1,268,360 Other Sources: Facility Rentals $502,895 $480,049 $503,048 $500,000 $500,000 Cell Tower Rentals 90, , , , ,000 Pool Rentals 117,702 82,069 83,590 90,000 90,000 Unanticipated Revenue , ,000 Energy Rebates 109, ,793 9, , ,000 Procurement Card Rebates 175, , , , ,000 Earnings from Investments 31,116 15,885 8, ,000 50,000 Other Miscellaneous 276, , ,426 80,000 96,000 Total Other Funds $1,303,914 $1,344,444 $1,108,668 $1,655,000 $1,656,000 Prior Balance Available: $2,868,225 $5,829,000 $6,478,855 $5,621,035 $6,632,759 Total $449,987,448 $456,692,958 $461,076,392 $465,595,972 $486,871, Frederick County Public Schools Operating

18 Unrestricted by Departments Restated Board of Education $195,127 $197,780 $381,168 $289,964 $290,274 Superintendent $15,811 $318,595 $283,605 $287,450 $291,744 Subtotal $210,938 $516,375 $664,773 $577,414 $582,018 Administration, Curriculum, Communications, Technology & Support of Schools Office of the Deputy Superintendent $32,361 $25,073 $303,695 $316,839 $319,233 Communication Services $151,893 $196,261 $1,133,134 $1,128,214 $1,136,781 Accelerated Achievement & Equity $0 $253,450 Special Education & Psychological Services 9,822,106 10,203,630 46,758,426 48,514,885 49,259,019 System Accountability & School Improvement $120,462 $102,982 $2,463,758 $2,635,261 $2,641,366 Technology Infrastructure $4,561,965 $4,917,735 $5,918,936 $6,025,729 $6,327,119 School Administration & Leadership Office of the Executive Director & Instructional Directors $290,269 $325,738 $3,522,714 $3,894,761 $3,954,971 Elementary Schools 2,978,118 2,895,521 90,586,114 91,013,566 91,023,976 Secondary Schools 4,148,709 3,945, Middle Schools ,892,242 46,504,471 46,686,670 High Schools ,755,210 63,817,811 63,348,176 Charter Schools 3,226,096 5,700,441 6,633,414 7,802,207 8,069,360 Other Schools & Programs 1,441,681 1,225, Student Services 786, ,515 2,561,106 2,699,772 3,041,179 Interscholastic Athletics & Extracurricular Activities 2,516,227 2,586, $15,387,220 $17,512,821 $212,950,800 $215,732,588 $216,124,332 Curriculum, Instruction & Innovation Office of the Executive Director $1,194,183 $1,386,501 $2,574,939 $1,784,601 $1,911,024 Curriculum Supervision 1,658,494 2,318,602 9,785,693 9,162,560 9,335,234 Professional Learning 560, , , , ,894 $3,413,196 $4,369,598 $13,121,043 $11,801,827 $12,094,152 Subtotal $33,489,203 $37,328,100 $282,649,792 $286,155,343 $288,155, Frederick County Public Schools Operating

19 Unrestricted by Departments Legal Services Division Office of the Chief of Staff & Legal Counsel $13,191 $57,630 $305,055 $313,320 $317,336 Human Resources Administration, Talent Acquisition & Training $197,335 $249,011 $2,141,078 $2,223,841 $2,234,814 Tuition Reimbursement/Workshops/Stipends 1,772,072 1,648,845 1,700,221 2,241,192 2,246,292 $1,969,407 $1,897,856 $3,841,299 $4,465,033 $4,481,106 Subtotal $1,982,598 $1,955,486 $4,146,354 $4,778,353 $4,798,442 Operations Division Office of the Chief Operating Officer $6,084 $18,734 $447,305 $328,404 $325,888 Facilities Services Facilities Operations & Maintenance $11,889,854 $12,646,264 $12,780,735 Facilities Construction Management & Planning $847,737 $1,072,040 $1,364,244 1,684,704 $1,688,349 Custodial Services 1,859,855 2,677,884 13,945,024 13,831,988 14,217,343 Environmental Health & Safety 224, , Maintenance of Plant 4,403,503 4,842, Energy Management & Recycling 12,929,362 12,125,374 11,517,494 13,844,710 13,839,798 $20,264,841 $21,048,423 $38,716,616 $42,007,666 $42,526,225 Security & Emergency Management $300,268 $297,956 $540,670 $567,880 $587,747 Transportation $8,570,030 $7,727,251 $18,909,351 $20,775,090 $20,274,432 Subtotal $29,141,223 $29,092,364 $58,613,942 $63,679,040 $63,714,292 Fiscal Services Division Office of the Chief Financial Officer $23,938 $18,493 $347,895 $240,204 $240,781 Fiscal Services Fiscal Services 0 0 2,618,572 3,283,584 3,343,857 Accounting, & Finance, Purchasing 165, , Warehouse (39,530) (147,948) $126,143 $8,723 $2,618,572 $3,283,584 $3,343,857 Community Services $1,053,414 $635, Regular Salaries - Fixed Charges - Other Non-Departmental $0 $0 $106,617,311 $106,882,033 $126,036,843 Regular Salaries 274,244, ,187, Substitute Salaries 2,955,347 3,018, Fixed Charges, Insurance & Other 85,443,346 91,328, General Fund Support to Other Funds 16,050,947 6,344, $378,693,839 $381,878,849 $106,617,311 $106,882,033 $126,036,843 Subtotal $379,897,334 $382,541,949 $109,583,778 $110,405,821 $129,621,481 Total $444,721,296 $451,434,274 $455,658,639 $465,595,971 $486,871, Frederick County Public Schools Operating

20 68 Frederick County Public Schools Operating

21 BOARD OF EDUCATION OF FREDERICK COUNTY The Board of Education consists of seven elected voting members and one non-voting student member. It serves as the governing body for Frederick County Public Schools and is responsible for setting policy not otherwise controlled by federal and state laws. The Board reviews and approves FCPS budgets and oversees expenditures from county, state, and federal sources. The Board of Education reviews the work of the Superintendent of Schools, monitors implementation of the school system s strategic plan, and gives final approval to curriculum matters and materials, grant applications, staff appointments, equipment purchases, land acquisitions and school construction, renovations, and repairs. Board of Education Positions (FTE): by Object Classes Salaries & Wages $71,000 $75,170 $235,611 $154,464 $154,774 Contracted Services 58,104 55,690 73,151 66,400 64,900 Supplies & Materials 6,544 7,752 4,118 5,600 5,600 Other Charges 59,479 59,168 68,288 63,500 65,000 Equipment Total $195,127 $197,780 $381,168 $289,964 $290,274 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 69 Frederick County Public Schools Operating

22 Superintendent s Cabinet Dr. Theresa Alban Superintendent Division of Academics, Communications, Technology & Student Achievement (ACTS) Division of Fiscal Services Division of Legal Services Division of Operations Dr. Mike Markoe Deputy Superintendent Leslie Pellegrino, CPA Chief Financial Officer Jamie Cannon, Esq. Chief of Staff & Legal Counsel Ray Barnes Chief Operating Officer Accelerating Achievement & Equity Department (AAE) School Administration & Leadership Department (SAL) Curriculum Instruction & Innovation Department (CII) Human Resources Department (HR) Dr. Keith Harris Executive Director Tracey Lucas Executive Director Dr. Kevin Cuppett Executive Director Paula Lawton Executive Director 70 Frederick County Public Schools Operating

23 OFFICE OF THE SUPERINTENDENT The Superintendent of Schools is the chief executive officer of Frederick County Public Schools and serves as the secretary and treasurer of the Board of Education. In this capacity, the Superintendent provides leadership and direction for all aspects of the school system including implementation of the FCPS Strategic Plan and compliance with Maryland Public Laws relating to the schools, bylaws, and policies of the Maryland State Board of Education and the rules, regulations, and policies of the Board of Education of Frederick County. The Superintendent is responsible for the dayto-day operations and management of the public schools to ensure the aspirational goals for students, staff, and the community are met. The following executive positions report directly to the Superintendent: Deputy Superintendent Chief Operating Officer Chief Financial Officer Chief of Staff and Legal Counsel In addition, the Superintendent serves as a liaison between the community and the school system and works actively and visibly to communicate with the public regarding school system achievements, operations, and activities. Office of the Superintendent Positions (FTE): by Object Classes Salaries & Wages $0 $0 $264,004 $268,400 $272,694 Contracted Services 0 300, Supplies & Materials 1,009 1, , Other Charges 14,802 16,169 19,308 18,000 18,400 Equipment 0 1, Total $15,811 $318,595 $283,605 $287,450 $291,744 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 71 Frederick County Public Schools Operating

24 Division of Academics, Communications, Technology & Student Achievement (ACTS) Dr. Mike Markoe Deputy Superintendent (AAE) Accelerating Achievement & Equity Department Dr. Keith Harris Executive Director (SAL) School Administration & Leadership Department, PreK-12 Tracey Lucas Executive Director (CII) Curriculum Instruction & Innovation, PreK-12 Dr. Kevin Cuppett Executive Director Communication Services Department Michael Doerrer Director Technology Infrastructure Department TBD Director System Accountability & School Improvement Department Jamie Aliveto Director 72 Frederick County Public Schools Operating

25 OFFICE OF THE DEPUTY SUPERINTENDENT The Deputy Superintendent oversees the Academics, Communications, Technology and Student Achievement (ACTS) Division. The ACTS Division consists of Accelerating Achievement and Equity; School Administration and Leadership (SAL); Curriculum Instruction and Innovation (CII); Communication Services; Technology Infrastructure; and System Accountability and School Improvement (SASI) Departments. The Deputy Superintendent plans and oversees the administration and leadership of these departments and advises the Superintendent on all related matters. Office of the Deputy Superintendent Positions (FTE): by Object Classes Salaries & Wages $16,310 $8,706 $291,162 $296,189 $298,583 Contracted Services ,853 2,800 2,800 Supplies & Materials 10,201 12,197 7,304 13,250 13,250 Other Charges 5,261 3,533 3,376 4,600 4,600 Equipment Total $32,361 $25,073 $303,695 $316,839 $319,233 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 73 Frederick County Public Schools Operating

26 74 Frederick County Public Schools Operating

27 COMMUNICATIONS SERVICES The Communications Services Department provides clear, accurate, and timely information to FCPS families, students, staff, and the wider community. The department manages a broad range of FCPS communication tools (including the FCPS website, FCPS TV, social media, print media, and FindOutFirst) to proactively share information. The department also coordinates all FCPS community engagement activities and fosters regular, open two-way communication and collaboration with the public. The staff oversees a broad range of additional communication services to FCPS schools and departments (including crisis communications, the employee newsletter, event management, employee recognition, and business partnerships). The director is the FCPS public and media spokesperson and advises FCPS leaders on community engagement and public relations issues. Communications Services Positions (FTE): by Object Classes Salaries & Wages $1,007 $1,724 $942,736 $930,939 $939,506 Contracted Services 53, , , , ,305 Supplies & Materials 54,174 51,484 52,692 61,550 61,550 Other Charges 14,444 12,978 13,720 17,420 17,420 Equipment 28, , Total $151,893 $196,261 $1,133,134 $1,128,214 $1,136,781 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 75 Frederick County Public Schools Operating

28 ACCELERATING ACHIEVEMENT & EQUITY Cultural proficiency is a key component of the FCPS commitment to educational excellence. A primary goal of the Accelerating Achievement and Equity (AAE) Department is to promote student achievement and equity through culturally responsive classroom practices and resources that best meet the needs of a diverse student population. An accelerated and equitable learning environment enables students to become empowered learners and to understand and appreciate our community s diverse cultures. It prepares students to live, learn, and participate productively in our increasingly diverse society. Being culturally aware is a continuous, integrated, multi-ethnic, multi-disciplinary process necessary for all students to become college and career ready. Cultural factors include, but are not limited to, race; ethnicity; region; religion; gender; language; socioeconomic status; age; and disabilities. Accelerating Achievement & Equity Positions (FTE): by Object Classes Salaries & Wages $0 $0 $0 $0 $148,105 Contracted Services ,260 Supplies & Materials ,285 Other Charges ,800 Equipment Total $0 $0 $0 $0 $253,450 During positions will be transferred to this department. 76 Frederick County Public Schools Operating

29 SPECIAL EDUCATION AND PSYCHOLOGICAL SERVICES The Special Education and Psychological Services Department supports the provision of a free and appropriate public education as it pertains to students with disabilities ages 3 to 21. The department implements a continuum of special education services for students ages 3 to 21, as well as the coordination of the Child Find process, including the location, evaluation, and identification of students who are suspected of having a disability. Special Education collaborates with the Frederick County Developmental Center for the provision of services for students ages birth to 3 and occupational and physical therapy related services. Other related services include, but are not limited to, speech language, counseling, adapted physical education, assistive technology, and hearing and vision. Psychological services are provided for students ages 3 to 21 and include comprehensive assessments to support special education eligibility, individual and group counseling, classroom consultation and behavior supports, and crisis intervention. Interpreting services are coordinated on behalf of students, FCPS staff, and community stakeholders who are deaf or hard of hearing. The department s collaboration with curricular experts in all content areas ensures a comprehensive instructional program is developed and implemented effectively to meet student needs and to provide ongoing professional learning to FCPS staff. The Special Education Department serves as the contact between the Maryland State Department of Education and FCPS; manages federal, state, and local budgets; oversees the dissemination of funds; directs the provision of Section 504 services to students; and collaborates with The Maryland School for the Blind and The Maryland School for the Deaf. Special Education and Psychological Services Positions (FTE): by Object Classes Salaries & Wages $1,070,847 $1,115,082 $36,694,797 $38,191,942 $38,571,679 Contracted Services 385, , ,279 1,015,258 1,002,302 Supplies & Materials 540, , , , ,568 Other Charges 7,804,013 8,129,129 8,925,144 8,805,313 9,176,470 Equipment 21,260 5,694 13,878 10,000 0 Total $9,822,106 $10,203,630 $46,758,426 $48,514,885 $49,259,019 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 77 Frederick County Public Schools Operating

30 SYSTEM ACCOUNTABILITY AND SCHOOL IMPROVEMENT The System Accountability and School Improvement Department provides schools, central office staff, elected officials, and community members with the information required to assess the effectiveness of teachers and principals and the progress of students, schools, and programs. The director, supervisors, coordinators, specialists, and technicians manage and coordinate the work of state assessment and accountability, local assessment and intervention, student information systems and reporting, and school improvement. The office also manages the development and yearly update of the Bridge to Excellence Master Plan and provides direct support to the Board of Education and the strategic planning committee. Systemic planning, training, and implementation monitoring include: state and local testing programs interventions prekindergarten to grade 12 data analysis and school improvement (support for schools, system leaders, and teachers) program evaluation and system surveys Maryland State Department of Education data collections student information systems and data integrations data quality System Accountability and School Improvement Positions (FTE): by Object Classes Salaries & Wages $29,707 $19,739 $1,510,592 $1,571,978 $1,630,410 Contracted Services 21,256 40, , , ,091 Supplies & Materials 66,778 32, , , ,066 Other Charges 2,721 11,046 11,230 22,960 15,799 Equipment Total $120,462 $102,982 $2,463,758 $2,635,261 $2,641,366 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 78 Frederick County Public Schools Operating

31 TECHNOLOGY INFRASTRUCTURE The Technology Infrastructure (TI) Department s mission is to ensure that every department, student, and staff member has access to modern and appropriate technology services in support of their mission and education delivery objectives. The department manages telecommunication systems, user support helpdesk/staff, all computer systems, local/wide area networks, wireless infrastructure, and all centralized applications. Groups within TI provide direction, training, and support to teachers, principals, students, central office staff, and all users of FCPS technology. TI also manages work orders and maintains telephone billing, telephone budgets, and E-rate. Technology Infrastructure Positions (FTE): by Object Classes Salaries & Wages $97,198 $23,092 $2,012,744 $2,087,654 $2,070,044 Contracted Services 1,054,454 1,312,277 1,072,073 1,150,991 1,201,991 Supplies & Materials 856, ,425 1,136, ,975 1,222,975 Other Charges 1,550,890 2,847,023 1,699,382 1,649,067 1,649,067 Equipment 1,003,128 81,918 (1,300) 183, ,042 Total $4,561,965 $4,917,735 $5,918,936 $6,025,729 $6,327,119 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 79 Frederick County Public Schools Operating

32 SCHOOL ADMINISTRATION AND LEADERSHIP The School Administration and Leadership Department works directly with elementary, middle, high, charter, and foundation schools (Career and Technology Center, Frederick County Virtual School, and Heather Ridge School) supporting a prekindergarten to grade 12 philosophy. Direct support to the schools includes professional development for administrators and targeted schools, staff development, extended learning opportunities for targeted schools, as well as athletics, student support, school health, family and community involvement, and grants coordination for Title I and II services. The department also supports summer programming to include 21st Century Grant programs, extended learning opportunities, and traditional summer school. School Administration and Leadership Positions (FTE): by Object Classes Salaries & Wages $150,489 $86,926 $2,892,500 $2,952,443 $3,045,459 Contracted Services 52, , , , ,454 Supplies & Materials 62,795 69, , , ,983 Other Charges 24,837 31,523 37,380 77,585 91,075 Equipment Total $290,269 $325,738 $3,522,714 $3,894,761 $3,954,971 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 80 Frederick County Public Schools Operating

33 ELEMENTARY SCHOOLS This contains all the staffing and expenditures related to the operation of elementary schools within the system. Elementary schools typically encompass grades kindergarten through 5, generally serving students ages 5 to 10. All offer full-day kindergarten. Some elementary schools offer prekindergarten programs for 4-year-olds. In a few areas, elementary schools accommodate grades 3-5, while nearby primary schools serve prekindergarten through grade 2. Elementary Schools Positions (FTE): by Object Classes Salaries & Wages $1,034,598 $1,139,896 $88,831,328 $89,334,097 $89,337,143 Contracted Services 85,400 69,162 56,693 80,553 75,822 Supplies & Materials 1,769,181 1,648,395 1,662,488 1,566,883 1,584,036 Other Charges 50,492 35,366 35,605 32,033 26,975 Equipment 38,447 2, Total $2,978,118 $2,895,521 $90,586,114 $91,013,566 $91,023,976 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 81 Frederick County Public Schools Operating

34 SECONDARY SCHOOLS This contains all the staffing and expenditures related to the operations of middle and high schools within the system. Middle schools includes grades 6, 7, and 8 and are designed to provide a nurturing yet rigorous academic environment for all students between the ages of 10 and 14. Students in grades 9 to 12 attend one of the 10 comprehensive high schools. Beginning with actual expenditures, the Secondary Schools costs are shown under Middle Schools or High Schools. Secondary Schools Positions (FTE): by Object Classes Salaries & Wages $1,280,818 $1,254,606 $0 $0 $0 Contracted Services 81,342 48, Supplies & Materials 2,670,165 2,569, Other Charges 72,676 72, Equipment 43, Total $4,148,709 $3,945,005 $0 $0 $0 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 82 Frederick County Public Schools Operating

35 MIDDLE SCHOOLS This contains all the staffing and expenditures related to the operation of middle schools within the system. Middle schools typically encompass grades 6 through 8, generally serving students ages 10 to 14. In this rapidly changing world, this generation of middle school students will live and work in an increasingly interdependent, global society. To do so successfully, students will need to be culturally competent, be critical, creative thinkers, and skilled problem solvers. With this reality in mind, Frederick County Public Schools developed a Middle School Program of Studies that is designed to promote academic excellence, cultural and developmental responsiveness, college and career readiness, academic supports, extension activities, multiple learning and teaching approaches, and access to guidance and support services. Prior to expenditures, Middle Schools costs were reported under Secondary Schools along with the High Schools. Middle Schools Positions (FTE): by Object Classes Salaries & Wages $0 $0 $45,833,101 $45,520,136 $45,683,850 Contracted Services ,289 48,807 41,630 Supplies & Materials 0 0 1,010, , ,430 Other Charges ,116 25,043 36,760 Equipment Total $0 $0 $46,892,242 $46,504,471 $46,686, Frederick County Public Schools Operating

36 HIGH SCHOOLS The mission of Frederick County s comprehensive public high schools is to challenge and help students in grades 9 through 12 grow intellectually, personally, and socially. Students are required to earn 25 credits to graduate, and upon graduation they should be able and willing to take the appropriate first steps into a chosen field of work or study, act as responsible citizens, and lead productive lives. In addition to a wide range of courses available at their local high school, students may attend classes at the Career and Technology Center, participate in work-study programs and internships, and enjoy a variety of extracurricular activities. Qualified seniors may also enroll at local educational institutions, such as Frederick Community College. Prior to expenditures, High Schools costs were reported under Secondary Schools along with the Middle Schools. High Schools Positions (FTE): by Object Classes Salaries & Wages $0 $0 $60,777,401 $61,899,264 $61,509,727 Contracted Services ,946 81,825 52,545 Supplies & Materials 0 0 1,859,522 1,762,983 1,741,716 Other Charges ,341 73,739 44,188 Equipment Total $0 $0 $62,755,210 $63,817,811 $63,348, Frederick County Public Schools Operating

37 CHARTER SCHOOLS FCPS has three charter schools: Carroll Creek Montessori Public Charter School (CCMPCS), Frederick Classical Public Charter School (FCPCS), and Monocacy Valley Montessori Public Charter School (MVMPCS). MVMPCS began operation in FY 2003, CCMPCS in, and FCPCS in. Charter schools are funded via a per-pupil allocation calculated annually based on the approved operating budget. This allocation covers all expenditure classes noted below. Although charter schools function as semi-independent schools with their own governance and instructional design, educational achievement is measured against the same performance standards used by the local and state boards of education. Staff members are FCPS employees, and the schools administrations report to the Superintendent. Carroll Creek Montessori Public Charter School - Opened Frederick Classical Public Charter School - Opened Monocacy Valley Montessori Public Charter School - Opened FY 2003 Positions (FTE): by Object Classes Salaries & Wages $1,997,666 $3,522,310 $3,630,694 $4,577,895 $4,105,607 Contracted Services 490,855 1,019,040 1,556,416 1,245,635 1,391,632 Supplies & Materials 110, , , , ,062 Other Charges 596, ,267 1,286,371 1,799,352 2,144,648 Equipment 30,491 5, ,411 Total $3,226,096 $5,700,441 $6,633,414 $7,802,207 $8,069, Frederick County Public Schools Operating

38 OTHER SCHOOLS AND PROGRAMS FCPS operates three specialized schools: the Career and Technology Center, the Frederick County Virtual School, and the Heather Ridge School. Beginning with fiscal year 2015 the expenditures and budgets for the Career and Technology Center and the Frederick County Virtual School are reported with the High Schools costs. The expenditures and budgets associated with the Heather Ridge School are reported with the Middle Schools costs. Career and Technology Center This school offers students in grades who have identified specific career interests the opportunity to explore and prepare for their futures academically and through skill development and practical work experiences. A variety of programs are offered, many leading to industry certifications/licenses and/or college credit. Visit the CTC website at for a complete list of programs and opportunities. Frederick County Virtual School (FCVS) FCVS is an alternative educational option offered in a variety of settings, delivered in traditional and online modes, for students who generally range in age from 16 to 21. The school offers a variety of merit, honors, and Advanced Placement options. FCVS programs include Virtual Outside of School (VOS), Flexible Evening High School (FEHS), Virtual After School (VAS), and Virtual During School (VDS). FCVS also coordinates the school system s summer program for middle and high school students. Heather Ridge School This school provides an alternative educational program for middle and high school students in grades 6-12 who require a highly structured setting. Heather Ridge emphasizes family involvement, problem solving, behavior management, social skills development, and counseling to enable students to successfully transition back to their local schools. The setting provides students access to the FCPS curriculum and prepares them for graduation, post-secondary education, and careers. Career and Technology Center, Frederick County Virtual School, and Heather Ridge School Positions (FTE): by Object Classes Salaries & Wages $1,137,918 $859,122 $0 $0 $0 Contracted Services 9,546 9, Supplies & Materials 268, , Other Charges 22,845 28, Equipment 3, Total $1,441,680 $1,225,687 $0 $0 $0 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. For and forward the budgets and expenditures associated with Heather Ridge School will be included in the Middle School data and the budgets and expenditures associated with Frederick County Virtual School and the Career and Technology Center will be include in the High School data. 86 Frederick County Public Schools Operating

39 STUDENT SERVICES Student Services works collaboratively with school staffs, students, parents, and community members to prevent, identify, and address problems that adversely impact a student s educational success. Acting as an advocate for children, staff s goal is to ensure a successful school experience and productive future for all students. These services are provided by Community Agency School Services (CASS) coordinators, a homeless student coordinator, pupil personnel workers, home and hospital teachers, school counselors, and the school health coordinator. Student Services also promotes Positive Behavior Intervention Programs for prekindergarten through grade 12. Student Services Positions (FTE): by Object Classes Salaries & Wages $247,222 $258,953 $2,315,326 $2,444,429 $2,714,343 Contracted Services 14,275 14,291 18,944 17,755 15,196 Supplies & Materials 81,252 85,654 78,466 79, ,140 Other Charges 443, , , , ,500 Equipment Total $786,120 $833,515 $2,561,106 $2,699,772 $3,041,179 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 87 Frederick County Public Schools Operating

40 INTERSCHOLASTIC ATHLETICS AND EXTRACURRICULAR ACTIVITIES Extracurricular activities are school-sponsored activities other than regular classroom activities in which the student represents the school (for example, athletic teams, student clubs or organizations, and class or club officers). Support is provided for coaching and advisement, care and prevention training, athletic trainers, officials, facility rentals, transportation, event management, and corollary athletics. Beginning with expenditures for Interscholastic Athletics and Extracurricular Activities costs are reported under School Administration and Leadership. Interscholastic Athletics and Extracurricular Activities Positions (FTE): by Object Classes Salaries & Wages $2,021,299 $1,952,466 $0 $0 $0 Contracted Services 382, , Supplies & Materials 106, , Other Charges 6,144 5, Equipment Total $2,516,227 $2,586,914 $0 $0 $0 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. 88 Frederick County Public Schools Operating

41 CURRICULUM, INSTRUCTION, AND INNOVATION The Curriculum, Instruction, and Innovation PreK-12 Department (CII) supports the following content areas: Mathematics, English/Language Arts, Social Studies, Science, Health and Physical Education, Visual and Performing Arts, World Languages, Career and Technology Education, and Library Media. In addition, the department includes Advanced Academics; English Language Learners (ELL); Education That is Multicultural (ETM) programs; the Staff Development Center (SDC); the Judy Center; the Earth, Space, and Science Lab (ESSL); and the International Office locations. The department is responsible for all aspects of curriculum including alignment and revision of curriculum standards, compliance with state law and regulation requirements (including providing a number of reports to the Maryland State Department of Education and the Board of Education), development of curricular resources and content, production of local assessment measures, evaluation of curriculum, and professional learning for teachers and leaders. These efforts require significant interdepartmental work across the school system. Curiculum, Instruction, and Innovation Positions (FTE): by Object Classes Salaries & Wages $84,487 $121,429 $287,635 $199,564 $358,946 Contracted Services 43, , , , ,500 Supplies & Materials 1,047,512 1,037,768 2,160,681 1,254,437 1,262,278 Other Charges 18,952 30,204 20,446 60,600 91,300 Equipment Total $1,194,183 $1,386,501 $2,574,939 $1,784,601 $1,911,024 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 89 Frederick County Public Schools Operating

42 CURRICULUM SUPERVISION This department encompasses many systemic functions, such as curriculum management, resource development and purchasing, assessment implementation, technology integration, new course development, and ongoing curriculum revision. In addition to the Mathematics, English/Language Arts, Social Studies, Science, Health and Physical Education, Visual and Performing Arts, World Languages, Career and Technology Education, and Library Media content areas, the department includes the following programs: English Language Learners (ELL), Early Childhood Education (ECE), Advanced Academics, and Education That is Multicultural (ETM). The Curriculum, Instruction, and Innovation Department works closely with the other departments in the ACTS division, as well as departments from the Business Services Group, to further system goals and advance student achievement. The department is responsible for providing content and program-specific professional learning to school leaders and teachers. The department also conducts a variety of activities to meet local, state, and federal accountability requirements, as well as statutory and regulatory mandates. Curriculum Supervision Positions (FTE): by Object Classes Salaries & Wages $545,398 $532,718 $8,556,483 $7,907,598 $8,140,872 Contracted Services 382, , , , ,429 Supplies & Materials 616,373 1,253, , , ,941 Other Charges 112, , , ,854 70,992 Equipment 1, Total $1,658,494 $2,318,602 $9,785,693 $9,162,560 $9,335,234 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 90 Frederick County Public Schools Operating

43 PROFESSIONAL LEARNING Professional Learning supports the advancement of student achievement by offering instructional leaders high quality professional learning experiences, assisting in the planning and implementation of systemic and curricular initiatives such as the FCPS Educator Effectiveness Academy, and supporting new hires through a comprehensive induction program. In addition, Professional Learning coordinates the FCPS October Educational Symposium Professional Learning Conference and Maryland State Department of Education courses to support systemic initiatives and teacher recertification, supports the Teacher/Principal Evaluation System, serves as the liaison in supporting university partnerships and Professional Development Schools (PDS). Professional Learning Positions (FTE): by Object Classes Salaries & Wages $441,327 $636,579 $745,707 $820,366 $815,499 Contracted Services ,000 20,075 Supplies & Materials 112,182 19,233 7,365 14,300 12,170 Other Charges 6,574 7,853 6, Equipment Total $560,519 $664,495 $760,411 $854,666 $847,894 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 91 Frederick County Public Schools Operating

44 Division of Legal Services Jamie Cannon, Esq. Chief of Staff & Legal Counsel Human Resources Department Paula Lawton Executive Director Employee Benefits/ Wellness Penny Opalka Senior Manager Employee Relations/ Contract Management Nancy Dietz Senior Manager Talent Acquisition/ Management Certificated Gina Keefer Senior Manager Talent Acquisition/ Management Support Robert Wedge Senior Manager Talent Competency/ Leadership Development Mary Trapane Senior Manager 92 Frederick County Public Schools Operating

45 OFFICE OF THE CHIEF OF STAFF AND LEGAL COUNSEL The Chief of Staff and Legal Counsel Office provides legal advice and counsel to school system staff to ensure compliance with relevant Maryland and federal laws, contract negotiations oversight, and policy and regulation development/updates. The Chief of Staff and Legal Counsel is the school system s chief legal advisor, supervises the Human Resources Division, serves on the Superintendent s Cabinet, acts as liaison to outside attorneys, and also represents the Superintendent in legal proceedings before the Board of Education. Office of the Chief of Staff and Legal Counsel Positions (FTE): by Object Classes Salaries & Wages $0 $0 $274,565 $278,557 $282,573 Contracted Services 1,686 44,201 5,093 21,700 21,700 Supplies & Materials 5,071 2,437 3,464 5,063 5,063 Other Charges 6,434 10,992 21,933 8,000 8,000 Equipment Total $13,191 $57,630 $305,055 $313,320 $317,336 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 93 Frederick County Public Schools Operating

46 HUMAN RESOURCES The Human Resources Division s objectives are to recruit and hire highly qualified employees, offer excellent opportunities for professional growth, and retain a first-class workforce that is committed to excellence. A department goal is to support employees throughout the continuum of their careers and to serve as a resource in matters related to staffing, compensation, organizational development, employee relations, and contract management. Administration, Talent Acquisition, and Training Positions (FTE): by Object Classes Salaries & Wages $11,164 $8,826 $1,983,469 $2,043,608 $2,057,581 Contracted Services 118, ,388 83,245 90,683 90,683 Supplies & Materials 30,144 37,866 22,311 38,600 35,600 Other Charges 37,610 39,931 52,053 50,950 50,950 Equipment Total $197,335 $249,011 $2,141,078 $2,223,841 $2,234,814 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 94 Frederick County Public Schools Operating

47 HUMAN RESOURCES The Tuition Reimbursement/Workshops/Stipends program supports pre-service training for newly hired teachers contingent on funding. The per diem pay for this activity is a productive recruitment tool and, more importantly, provides targeted professional development for teachers new to FCPS. Current teachers invited to participate are compensated at workshop rate of pay. In addition, these funds account for tuition reimbursement to teachers, administrators, supervisors, and support staff. Courses and programs must be approved by Human Resources prior to enrollment for employees to receive reimbursement. With the exception of extenuating circumstances, those who receive tuition reimbursement and leave employment within two years of receiving reimbursement are required to repay the monies received. Tuition Reimbursement/Workshops/Stipends Positions (FTE): by Object Classes Salaries & Wages $544,458 $503,163 $421,716 $581,192 $581,192 Contracted Services ,924 99, ,100 Supplies & Materials Other Charges 1,227,614 1,145,682 1,205,581 1,561,000 1,561,000 Equipment Total $1,772,072 $1,648,845 $1,700,221 $2,241,192 $2,246, Frederick County Public Schools Operating

48 Division of Operations Ray Barnes Chief Operating Officer Central Office Building Management Construction Management Facilities Planning Maintenance & Operations Charlie Bowers Building Manager Roger Fritz Director Beth Pasierb Supervisor Bob Wilkinson Director Security and Emergency Management Transportation Services Scott Blundell Supervisor Fred Punturiero Director 96 Frederick County Public Schools Operating

49 OFFICE OF THE CHIEF OPERATING OFFICER The Chief Operating Officer, reporting directly to the Superintendent, is responsible for several departments encompassed within the FCPS Division of Operations. Specifically, the Chief Operating Officer oversees the areas of central office management, construction management, facilities planning, maintenance and operations, security and emergency management, and transportation. The Chief Operating Officer plans and oversees the leadership of each department; evaluates the procedures, resources, and operational efficiencies of each; and advises the Superintendent on service delivery models that support the organizational vision and FCPS schools. Additionally, the Chief Operating Officer bridges leadership with the Chief Financial Officer, the Chief of Staff, the Deputy Superintendent, and executive leaders in the Academics, Communications, Technology and Student Achievement division to ensure a collaborative work environment among all FCPS divisions. Office of the Chief Operating Officer Positions (FTE): by Object Classes Salaries & Wages $0 $592 $439,281 $306,854 $304,338 Contracted Services , ,200 13,200 Supplies & Materials 2,538 4,484 1,124 4,100 4,100 Other Charges 3,219 3,102 6,444 4,250 4,250 Equipment Total $6,084 $18,734 $447,305 $328,404 $325,888 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 97 Frederick County Public Schools Operating

50 FACILITIES OPERATIONS AND MAINTENANCE Facilities Operations and Maintenance is responsible for executing the preventive maintenance program for all FCPS facilities; responding to work order service requests issued by building administrators, teachers, and food service staff in order to provide a safe and comfortable environment conducive to instruction; performing regular inspections of equipment and building systems, such as roof, boilers, chillers, sprinkler systems, fire alarms, elevators, fire extinguishers, etc.; providing service repair for roofing and food service equipment; coordinating in-house or contracted efforts necessary to maintain regulatory compliance for selected building systems; administering the computerized maintenance management system software; administering contracts, some of which include septic and grease trap systems, sprinkler system inspection, roof repair, fuel tank testing, elevator inspection, and mechanical water treatment. Specialized trade shops in this department include grounds and athletic field maintenance, locksmith, carpentry, painting, plumbing, and electrical shops. These trade shops are responsible for design and construction services for minor building modifications and the administration of unit price contracts, some of which include door hardware, painting supplies, flooring, concrete and paving; grounds and athletic field maintenance; the noxious weed control program; the storm water management program; the Urban Tree Canopy (Greening Initiative) program; the playground safety inspection program; and the portable maintenance program. Under Facilities Operations and Maintenance, the Environmental Health and Safety program is responsible for directing environmental health and safety related activities, including occupational safety and environmental regulatory compliance; managing all aspects of swimming pool operations; providing technical support and consultation services for building administrators, curriculum specialists, and departments on environmental, health, and safety concerns; assisting FCPS in developing preemptive measures and implementing responses to medical or environmental hazards; managing environmental programs and federal, state, or local compliance related to indoor air quality, water quality, asbestos, and lead abatement, integrated pest management, and fire code; ensuring FCPS compliance with the Occupational Safety and Health Administration, the Environmental Protection Agency, the Maryland Department of the Environment; administering contracts associated with industrial hygiene services and asbestos abatement; assisting other FCPS divisions or departments in the investigation of student and staff accidents; and assisting FCPS Fiscal Services Division in coordinating responses regarding building damage and injury liability insurance claims. In alignment with the new budgeting tool MyFile the expenditures for fiscal years 2013 and 2014 are reflected under Maintenance of Plant and Environmental Health and Safety. Facilities Operations and Maintenance Positions (FTE): by Object Classes Salaries & Wages $0 $0 $7,731,820 $8,444,487 $8,571,958 Contracted Services 0 0 1,905,183 1,677,663 1,806,063 Supplies & Materials 0 0 1,987,690 2,064,930 1,916,530 Other Charges , , ,184 Equipment , , ,000 Total $0 $0 $11,889,854 $12,646,264 $12,780, Frederick County Public Schools Operating

51 FACILITIES CONSTRUCTION MANAGEMENT AND PLANNING Under the Division of Operations, the Facilities Planning Department prepares long-range enrollment projections for FCPS and individual schools, as well as annually updating the 10-year Educational Facilities Master Plan (EFMP). The EFMP includes the recommendations for new schools, school additions, and capital renovation projects. Facilities Planning is also responsible for preparing the 6-year Capital Improvement Program (CIP); conducting feasibility studies for major building renovation projects; conducting school redistricting studies; coordinating land acquisition for future school sites including state processing and local reviews/approvals; preparing educational specifications for new school projects; coordinating the Geographic Information Systems (GIS) program; reviewing residential development plans as required by county and municipal jurisdictions including adequate public facilities ordinance school reviews for Frederick County and municipalities when required; maintaining state and local inventory of facilities and reviewing state and local proposals for changes in laws or regulations related to public school design and construction. The Construction Management Department (also under the Division of Operations) is responsible for managing the architectural and engineering design of new schools, major building additions, and systemic renovation projects; managing construction and project inspection services associated with capital projects; assisting in preparation of the capital budget; coordinating preparation of building specifications for major capital projects; estimating costs and prioritizing future major renovation needs; managing projects contained in the Capital Outlay (Category 15) chapter of the FCPS operating budget; managing the annual portable classroom relocation project; maintaining the Project Management Procedures Manual, and coordinating special engineering studies as needed (i.e., HVAC, parking, and roof assessments). In support of these efforts, ongoing coordination is required with state and local officials, as well as with FCPS central office and school-based staffs. Facilities Construction Management and Planning Positions (FTE): by Object Classes Salaries & Wages $19,764 $14,250 $859,859 $896,255 $899,900 Contracted Services 266, , , , ,139 Supplies & Materials 7,328 8,813 13,590 9,900 9,900 Other Charges 24,108 30,609 32,412 26,410 26,410 Equipment 529, , , Total $847,737 $1,072,040 $1,364,244 $1,684,704 $1,688,349 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 99 Frederick County Public Schools Operating

52 CUSTODIAL SERVICES Under the Division of Operations, the Custodial Services program is responsible for providing technical support and training to school-based custodians regarding cleaning and building care related tasks, including the safe use of all chemicals and custodial equipment; providing support for school administrators in the management of custodial staff; performing annual inspections of custodial services at individual schools; providing coordination and resources in response to weather-related events, medical issues, and emergency events that threaten the safe operations of schools; providing State of Maryland certified staff to deal with integrated pest management issues systemwide; assisting in the set-up and opening of new schools and school additions; administering the substitute custodian program; administering contracts for custodial equipment repair, snow removal, mowing, and other building operation functions; and managing contracts for the procurement of supplies and equipment for school custodians. Custodial Services Positions (FTE): by Object Classes Salaries & Wages $248,629 $317,531 $11,771,220 $12,232,824 $12,443,179 Contracted Services 601,447 1,431,551 1,115, , ,056 Supplies & Materials 894, , , , ,808 Other Charges 10,770 6,880 17,735 12,300 12,300 Equipment 104,303 80, ,291 93,000 70,000 Total $1,859,855 $2,677,884 $13,945,024 $13,831,988 $14,217,343 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 100 Frederick County Public Schools Operating

53 ENVIRONMENTAL HEALTH AND SAFETY Environmental Health and Safety program is responsible for directing environmental health and safety related activities, including occupational safety and environmental regulatory compliance; managing all aspects of swimming pool operations; providing technical support and consultation services for building administrators, curriculum specialists, and departments on environmental, health, and safety concerns; assisting FCPS in developing preemptive measures and implementing responses to medical or environmental hazards; managing environmental programs and federal, state, or local compliance related to indoor air quality, water quality, asbestos and lead abatement, integrated pest management and fire code; ensuring FCPS compliance with the Occupational Safety and Health Administration, the Environmental Protection Agency, the Maryland Department of the Environment; administering contracts associated with industrial hygiene services and asbestos abatement; assisting other FCPS divisions or departments in the investigation of student and staff accidents; and assisting FCPS Fiscal Services Division in coordinating responses regarding building damage and injury liability insurance claims. In alignment with the new budgeting tool MyFile the expenditures for fiscal years 2015, 2016, and 2017 are reflected under Facilities Operations and Maintenance. Environmental Health and Safety Positions (FTE): by Object Classes Salaries & Wages $41,218 $43,364 $0 $0 $0 Contracted Services 158, , Supplies & Materials 14,893 57, Other Charges 10,259 12, Equipment Total $224,384 $330,891 $0 $0 $0 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 101 Frederick County Public Schools Operating

54 MAINTENANCE OF PLANT Under the Division of Operations, the Maintenance of Plant program is responsible for executing the preventive maintenance program for all FCPS facilities; responding to work order service requests issued by building administrators, teachers, and food service staff in order to provide a safe and comfortable environment conducive to instruction; performing regular inspections of equipment and building systems, such as roof, boilers, chillers, sprinkler systems, fire alarms, elevators, fire extinguishers, etc.; providing service repair for roofing and food service equipment; coordinating in-house or contracted efforts necessary to maintain regulatory compliance for selected building systems; administering the computerized maintenance management system software; administering contracts, some of which include septic and grease trap systems, sprinkler system inspection, roof repair, fuel tank testing, elevator inspection, and mechanical water treatment. Specialized trade shops in this department include grounds and athletic field maintenance, locksmith, carpentry, painting, plumbing, and electrical shops. These trade shops are responsible for design and construction services for minor building modifications and the administration of unit price contracts, some of which include door hardware, painting supplies, flooring, concrete and paving; grounds and athletic field maintenance; the noxious weed control program; the storm water management program; the Urban Tree Canopy (Greening Initiative) program; the playground safety inspection program, and the portable maintenance program. In alignment with the new budgeting tool MyFile the expenditures for fiscal years 2015, 2016, and 2017 are reflected under Facilities Operations and Maintenance. Maintenance of Plant Positions (FTE): by Object Classes Salaries & Wages $41,977 $38,712 $0 $0 $0 Contracted Services 1,741,041 2,129, Supplies & Materials 2,436,196 2,376, Other Charges 126, , Equipment 57, , Total $4,403,503 $4,842,234 $0 $0 $0 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 102 Frederick County Public Schools Operating

55 ENERGY MANAGEMENT AND RECYCLING Under the Division of Operations, the Energy and Recycling program manages the procurement of energy requirements of the school system. Key elements include collecting and analyzing utility-billing data (including electric, natural gas, heating oil, propane, water/sewer, solid waste, and recycling); coordinating the procurement of energy and solid waste services; managing contracts associated with energy and solid waste services; monitoring the energy market to direct procurement decisions; coordinating with state and local officials on issues associated with energy, water/sewer utilities, and solid waste management; developing and overseeing energy reduction programs for FCPS; managing source reduction and recycling programs for FCPS; directing capital improvement projects related to lighting retrofits and solar power; and providing an energy audit of schools during the year and recommending corrective measures. Energy Management and Recycling Positions (FTE): by Object Classes Salaries & Wages $9,272 $1,733 $85,540 $87,482 $88,670 Contracted Services 747, , , , ,804 Supplies & Materials 5,212 9,614 2,786 3,500 3,500 Other Charges 12,167,465 11,349,553 10,637,777 12,779,824 12,779,824 Equipment Total $12,929,362 $12,125,374 $11,517,494 $13,844,710 $13,839,798 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 103 Frederick County Public Schools Operating

56 SECURITY AND EMERGENCY MANAGEMENT Under the Division of Operations, the Security and Emergency Management Department works to provide a safe and secure environment for our school communities through evaluation, education, and training. Department staff is responsible for developing and updating system-wide Emergency Plans and Continuity of Operation Plans (COOP), as well as related protocols and procedures. The department monitors the FCPS emergency radio network, the emergency contact line, the Frederick County Disaster LAN system and local weather radar during the school day, and maintains a 24-hour phone line to ensure timely notification during emergencies. The department staff also supervises the coordination, implementation, and management of security technologies to include video surveillance, facility emergency notification, and building access systems. The supervisor of Security and Emergency Management represents FCPS on a number of Frederick County Government preparedness committees and works with county, state, and federal agencies to ensure compliance with all security-related requirements and regulations. The Security and Emergency Management Department staff works collaboratively with school-based and central office leadership to design, evaluate, and monitor security protocols for FCPS personnel and property. The supervisor is also the lead advisor for site and systemic emergency management. In addition to providing training to be compliant with state and local regulations, the supervisor provides consulting and investigative support to other FCPS supervisors. Security and Emergency Management Positions (FTE): by Object Classes Salaries & Wages $140,225 $156,644 $379,032 $418,780 $438,647 Contracted Services 31,774 29,437 54,964 49,500 49,500 Supplies & Materials 116, ,523 85,396 92,000 92,000 Other Charges 400 1,352 7,328 7,600 7,600 Equipment 11, , Total $300,268 $297,956 $540,670 $567,880 $587,747 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 104 Frederick County Public Schools Operating

57 TRANSPORTATION Under the Division of Operations, the Transportation Department s primary role in the school district is to deliver safe, efficient, and reliable student transportation to and from school and to and from FCPS extracurricular events every day. This includes the bus routing programming, which is responsible for creating, updating, and maintaining more than 340 bus routes covering in excess of 7.1 million miles each year. Student transportation services staff includes more than 500 drivers and bus assistants who provide bus services for approximately 30,000 students per year. The department is also responsible for all transportation services dedicated to special education students. In addition to bus service, the department provides mechanical repair and maintenance services for over 400 school buses and over 200 non-school bus vehicles. The Transportation Department maintains a rigorous and continuous bus driver training program providing classroom and behind-the-wheel training exceeding requirements mandated by Maryland law. Transportation Positions (FTE): by Object Classes Salaries & Wages $1,125,587 $1,156,660 $13,000,383 $13,600,832 $13,800,175 Contracted Services 463, , , , ,481 Supplies & Materials 4,112,390 3,835,905 3,571,591 4,124,221 2,922,608 Other Charges 16,895 82,786 47,258 35,125 35,125 Equipment 2,852,133 2,031,643 1,763,223 2,455,431 2,957,043 Total $8,570,030 $7,727,251 $18,909,351 $20,775,090 $20,274,432 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 105 Frederick County Public Schools Operating

58 Division of Fiscal Services Leslie Pellegrino, CPA Chief Financial Officer Accounting Department Amanda Baugher Manager & Finance Department Rob Reilly, CPA Director Purchasing Department Steve Starmer Manager Food & Nutrition Services Department Bob Kelly Senior Manager Warehouse Roy McHaffa Manager 106 Frederick County Public Schools Operating

59 OFFICE OF THE CHIEF FINANCIAL OFFICER The Fiscal Services Division includes the Chief Financial Officer and professional staff who provide oversight and support to the departments of Accounting, and Finance, Food and Nutrition Services, Purchasing, and Warehouse Operations. The Fiscal Services Division is also responsible for the management and administration of FCPS s property and liability insurance policies and the technical support for the Business Services Group. Office of the Chief Financial Officer Positions (FTE): by Object Classes Salaries & Wages $643 $0 $330,032 $218,294 $220,971 Contracted Services 12, ,155 4,448 7,500 Supplies & Materials 3,103 8,749 2,000 11,613 5,600 Other Charges 3,555 9,007 7,708 5,849 6,710 Equipment 3, Total $23,938 $18,493 $347,895 $240,204 $240,781 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 107 Frederick County Public Schools Operating

60 FISCAL SERVICES This cost center provides the key service of Accounting, and Finance, Purchasing, Warehouse, and Business Services Technology. In alignment with the new budget tool MyFile the expenditures for fiscal years 2015, 2016, and 2017 have been consolidated into the Fiscal Services Department. Accounting prepares, processes, and posts all financial transactions related to payroll and withholding, invoices for services, processes cash receipts, and pays vendors for goods and services. Accounting also maintains the school system s centralized property records of capital and sensitive assets. and Finance prepares financial reports, supports the development of the operating budget and the capital budget, and prepares the Comprehensive Annual Financial report and the Adopted Operating Book. Throughout the year, and Finance monitors and analyzes revenues and expenditures and facilitates audits from federal, state, and local agencies. Purchasing prepares, administers, and evaluates all procurements and contracts for the acquisition of items used by FCPS. In addition, Purchasing administers the procurement card program. Warehouse provides daily distribution and courier service between schools and offices. Frederick County Government consolidated its warehouse and courier activities with FCPS in July Business Services Technology (BST) coordinates, facilitates, and oversees the technology goals of Fiscal Services, Human Resources, Transportation, and various other business services end users. BST coordinates all the business services multi-departmental projects and upgrades. Fiscal Services Positions (FTE): by Object Classes Salaries & Wages $0 $0 $2,755,077 $3,279,197 $3,294,992 Contracted Services , , ,523 Supplies & Materials ,755 55,424 53,602 Other Charges 0 0 (164,699) (169,371) (167,260) Equipment 0 0 7, Transfers 0 0 (104,733) 0 0 Total $0 $0 $2,618,572 $3,283,584 $3,343,857 This schedule provides a summary of the programs included in the Fiscal Services department. Accounting, and Finance, Purchasing $0 $0 $2,257,038 $2,475,042 $2,472,852 Business Services Technology , ,873 Warehouse , , ,132 Total $0 $0 $2,618,572 $3,283,584 $3,343, Frederick County Public Schools Operating

61 ACCOUNTING, BUDGET AND FINANCE, PURCHASING Accounting Department: Prepares, processes, and posts all financial transactions related to payroll and withholdings, invoices for services, processes cash receipts, pays vendors for goods and services, and records the cost of goods and services to the appropriate MSDE category, account, department, program, and project. The department also maintains the school system s centralized property records of capital (more than $5,000 purchase cost) and sensitive assets. and Finance Department: Prepares and presents accurate, timely, and relevant financial reports for FCPS s capital, proprietary, and fiduciary funds as required by senior management and external regulatory agencies. The department supports the Board and Superintendent s Cabinet in developing the operating budgets, monitoring and analyzing revenue and expenditures throughout the fiscal year, and prepares the Comprehensive Annual Financial Report and the Adopted Operating Book. and Finance also facilitates audits from federal, state, and local agencies. Purchasing Department: Prepares, administers, and evaluates all procurements and contracts for the acquisition of items used by FCPS, as well as contracted services needed to supplement and support the instructional and operational needs of the system. In addition, the Purchasing Department administers the system s procurement card program. In alignment with the new budgeting tool MyFile the expenditures for fiscal years 2015, 2016, and 2017 are reflected under Fiscal Services. Accounting, and Finance, Purchasing Positions (FTE): by Object Classes Salaries & Wages $30,763 $27,602 $0 $0 $0 Contracted Services 77,275 61, Supplies & Materials 37,753 47, Other Charges 19,882 19, Equipment Total $165,673 $156,671 $0 $0 $0 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 109 Frederick County Public Schools Operating

62 NON-DEPARTMENTAL This budget accounts for services that are generally recurring including employee benefits, property and liability insurance, and community use of facilities. Employee health and dental insurance costs are paid to the Self- Insurance Fund. Activities in this budget affect the system as a whole rather than a single building or department. In alignment with the new budgeting tool MyFile, expenditures for fiscal years 2015, 2016, and 2017 are consolidated into the Non-Departmental budget. The Community Services category includes services provided by the school district for the community, or a segment of the community, other than the public school system and its programs. School facilities are made available to the community in an effort to maximize use of buildings and play areas in an economic and efficient manner. Use-offacility fees are charged to offset the costs for maintenance, utilities, and other allotted costs. Finance and Transfer reflects general fund supplements to several restricted grant programs. Also included are the contributions to the Other Post Employment Benefits (OPEB) Trust Fund and for a one-time transfer to the School Construction Fund. Fixed Charges are employer expenses for payroll taxes, workers compensation, retirement, and medical benefits. Also included are funds for the lease payment of the central office building. Retirement costs on-behalf payments are reflected in the Restricted Fund budget. The school system liability, property, and vehicle insurance costs are included in the Non-Departmental budget. Funding for substitute teachers is not allocated, but it is centrally managed by Fiscal Services. Non-Departmental Positions (FTE): by Object Classes Salaries & Wages $0 $0 $3,999,195 $3,430,106 $6,375,532 Contracted Services 0 0 1,008,851 1,105,634 1,060,634 Supplies & Materials , , ,000 Other Charges ,396, ,608, ,834,209 Equipment ,000 0 Transfers 0 0 4,144,077 1,153,769 3,473,468 Total $0 $0 $106,617,311 $106,882,033 $126,036,843 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. This schedule provides a summary of the programs included in the Fiscal Services department. Community Services $0 $0 $413,396 $676,520 $476,520 Finance and Transfers 0 0 8,627,427 4,028,706 5,364,964 Fixed Charges ,576,806 97,490, ,137,020 Property and Liability Insurance 0 0 1,350,300 1,499,855 1,368,994 Substitutes and Salary Control 0 0 3,649,382 3,186,106 6,689,345 Total $0 $0 $106,617,311 $106,882,033 $126,036, Frederick County Public Schools Operating

63 WAREHOUSE The Warehouse provides daily distribution and courier service between offices and schools. This service routinely involves the handling of mail, parcels, packages, equipment, and live animal specimens. The Warehouse centrally receives, stores, maintains, and accounts for instructional materials, equipment, custodial supplies, and food service items. Staff handles equipment relocation/redistribution and disposal of surplus, obsolete, or junk equipment for schools and departments. Frederick County Government consolidated its warehouse and courier activities with FCPS beginning July 1, Cost recovery from the county offsets a portion of the expenses of the combined school system/county warehouse and courier services. In alignment with the new budgeting tool MyFile the expenditures for fiscal years 2015, 2016, and 2017 are reflected under Fiscal Services. Warehouse Positions (FTE): by Object Classes Salaries & Wages $42,670 $17,834 $0 $0 $0 Contracted Services 23,486 9, Supplies & Materials 52,286 21, Other Charges (170,408) (196,098) Equipment 12, Total $(39,530) $(147,948) $0 $0 $0 111 Frederick County Public Schools Operating

64 COMMUNITY SERVICES The Community Services category includes services provided by the school district for the community, or a segment of the community, other than the public school system and its programs. School facilities are made available to the community in an effort to maximize use of buildings and play areas in an economic and efficient manner. These facilities are made available in the evenings and on weekends to various groups, such as churches, colleges, civic groups, and other organizations. Use-of-facility fees are charged to offset the costs for maintenance, utilities, and other allotted costs. When buildings are used for purposes other than regular educational programs, custodians are paid for their services by the groups using the facilities. If equipment and supplies are purchased in this context by community groups, they become the property of the Board of Education (BOE), and the purchases must be approved by the BOE. In alignment with the new budgeting tool MyFile the expenditures for fiscal years 2015, 2016, and 2017 are reflected under Fiscal Services Division - Non-Departmental. Community Services Positions (FTE): by Object Classes Salaries & Wages $309,232 $290,854 $0 $0 $0 Contracted Services 15,441 29, Supplies & Materials 572, , Other Charges 66,693 49, Equipment 89,382 22, Total $1,053,414 $635,884 $0 $0 $0 112 Frederick County Public Schools Operating

65 REGULAR SALARIES Prior to, salary expense for budgeted positions was shown in the budget document in the Maryland State Department of Education (MSDE) category format, not at the departmental level. Beginning with, in alignment with the new budgeting tool MyFile, those salary costs are shown in separate FCPS departmental budgets. Managing the salary costs of the unrestricted budgeted positions is primarily the responsibilty of Fiscal Services. Regular Salaries - Unallocated by Object Classes Salaries and Wages $274,244,199 $281,187,465 $0 $0 $0 Total $274,244,199 $281,187,465 $0 $0 $0 by Category Administration $7,092,019 $6,579,736 $0 $0 $0 Mid-Level Management 26,021,247 27,822, Instructional Salaries and Wages 174,385, ,194, Turnover Expectancy Special Education 31,333,206 32,232, Student Personnel Services 2,208,362 2,325, Student Health Services 115, , Student Transportation 10,854,381 11,077, Operation of Plant 14,445,383 15,030, Maintenance of Plant 6,895,252 6,934, Capital Outlay 893, , Total $274,244,199 $281,187,465 $0 $0 $0 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 113 Frederick County Public Schools Operating

66 SUBSTITUTE SALARIES Funding for substitute teachers is not allocated, but it is centrally managed in the Fiscal Services Division. In alignment with the new budgeting tool MyFile the expenditures for fiscal years 2015, 2016, and 2017 are reflected in the Fiscal Services Division Non-Departmental. Substitute Salaries - Unallocated by Object Classes Salaries and Wages $2,955,347 $3,018,562 $0 $0 $0 Total $2,955,347 $3,018,562 $0 $0 $0 by Category Instructional Salaries $2,675,785 $2,692,202 $0 $0 $0 Special Education 279, , Student Health Services 0 5, Total $2,955,347 $3,018,562 $0 $0 $0 114 Frederick County Public Schools Operating

67 FIXED CHARGES, INSURANCE, AND OTHER This budget accounts for employer expenses for payroll taxes, workers compensation, employer share of retirement, and medical benefits. Also included are funds for lease payment of the central office building. Retirement costs on behalf payments, as well as the new pension shift cost, are reflected in the Restricted Fund section of this document. In alignment with the new budgeting tool MyFile the expenditures for fiscal years 2015, 2016, and 2017 are reflected under Fiscal Services Division - Non-Departmental. Fixed Charges, Insurance and Other Positions (FTE): by Object Classes Salaries & Wages $93,289 $76,772 $0 $0 $0 Contracted Services 1,007,427 1,210, Supplies & Materials 24,511 59, Other Charges 84,318,119 89,981, Equipment Total $85,443,346 $91,328,553 $0 $0 $0 115 Frederick County Public Schools Operating

68 GENERAL FUND SUPPORT TO OTHER FUNDS Funds allocated in the Unrestricted Fund Operating to supplement programs in the Restricted Fund, Self- Insurance Fund, and Other Post Employment Benefits (OPEB) Trust Fund. In alignment with the new budgeting tool MyFile the expenditures for fiscal years 2015, 2016, and 2017 are reflected under Fiscal Services Division - Non-Departmental. General Fund Support to Other Funds by Object Classes General Fund Support to Other Funds $16,050,947 $6,344,269 $0 $0 $0 Total $16,050,947 $6,344,269 $0 $0 $0 by Category Administration $(77,255) $(112,169) $0 $0 $0 Mid-Level Management Instructional Salaries and Wages 280, , Special Education 165, , Student Personnel Services 261, , Operation of Plant 14, Fixed Charges 15,407,257 5,026, Community Services Total $16,050,947 $6,344,269 $0 $0 $0 Salary and wage expenditures for itemized positions for fiscal years 2013 and 2014 are reported under the Fiscal Services Division. Beginning with those costs are reflected at the departmental level. 116 Frederick County Public Schools Operating

69 117 Frederick County Public Schools Operating

70 RESTRICTED FUND The FCPS Restricted Fund accounts for the numerous instructional and systemic projects funded by federal, state, and county governments and by local and national companies and organizations. There are approximately 20 federally funded instructional projects. In addition, there are state-funded projects, along with several projects funded by the county and other sources. In most cases, these projects are designed to serve specific populations or educational initiatives. Instructional restricted projects are administered through project coordinators, often the curriculum supervisors who are responsible for the curricular area targeted by the grant or the person who submitted the proposal. The school system employs a grants coordinator to assist in the identification and development of grants, and all staff are encouraged to apply for grants on behalf of the students and the community. Included in the FCPS Restricted Fund are projects designated as county in-kind services and state-funded pension contributions. Included in the county in-kind services are the school health, crossing guard, and school resource officer programs. Restricted Projects Funding Sources $68,954, Frederick County Public Schools Operating

71 RESTRICTED FUND Within the 15 state-mandated categories, the operating budget expenditures are further divided into six objects, which define the nature of the expense. The MSDE Financial Reporting Manual for Maryland Schools is used to assign the appropriate object code to expenditures. The six objects used are: Salaries and Wages are paid to staff in budgeted positions; wages paid to substitutes, assistants, work study students, and temporary staff; and wages paid for additional activities including workshops, school improvement teams, teacher leadership, coaching, and summer programs. Contracted Services are provided for items such as renting land, buildings, and equipment; maintenance of specialized equipment and vehicles; software maintenance; printing, medical, and fingerprinting services; legal and financial consulting; and various other technical and professional services. Supplies and Materials are items that are consumable, are better to replace than repair or have a per-unit cost of less than $5,000 (e.g., textbooks, instructional supplies, tools, office and technology equipment, and postage). Other Charges are expenditures for employee benefits, travel, fuel, insurance, utilities, telecommunications, licenses, permits, dues, staff development, and other costs not attributable to another object. Equipment is fixed assets such as land, buildings, machinery, vehicles, and furniture and fixtures. Items considered equipment have a per-unit cost of $5,000 or more, are depreciable, and are repaired rather than replaced. Transfers are payments to other LEAs or transfers between major fund types within the LEA. Transfer accounts represent the release of funds from one account to another account where the expenditure will be reported. Expenditures by Objects $68,954, Frederick County Public Schools Operating

72 RESTRICTED FUND Overview Positions (FTE) Revenue by Source Federal $15,189,035 $16,328,348 $16,472,649 $19,331,295 $19,331,295 State 30,103,939 35,246,697 36,663,639 36,019,607 36,644,406 County 15,492,443 19,292,887 18,429,809 21,821,277 11,216,320 Other 956,851 1,197, ,573 1,762,265 1,762,265 Total $61,742,268 $72,065,403 $72,369,670 $78,934,444 $68,954,286 Expenditures Salaries and Wages $12,460,024 $14,059,750 $15,047,873 $13,732,838 $14,627,204 Contracted Services 10,912,836 13,875,449 11,268,626 12,027,675 12,349,378 Supplies and Materials 982,749 1,864,503 2,503,212 1,767,946 1,614,714 Other Charges 38,914,595 45,316,971 47,440,045 52,087,150 41,908,087 Land, Buildings, and Equipment 189, , ,910 50,553 40,642 Transfers (1,717,408) (3,290,851) (4,017,996) (731,718) (1,585,739) Total $61,742,268 $72,065,403 $72,369,670 $78,934,444 $68,954, Millions Expenditures 120 Frederick County Public Schools Operating

73 FEDERAL PROJECTS Project Title Undesignated Federal Project $0 $(24,667) $3,359,020 $2,920,326 21st Century Learning Centers 385, , , ,030 1,000,000 Title III - English Language Acquisition 288, , , , ,000 Title III - Elementary & Secondary Education Act (ESEA) Immigrant Funds 9,146 1,345 5,248 4,953 0 Title I - Part A 3,650,138 3,750,096 4,135,632 4,131,299 4,388,472 Elementary & Secondary Education Act (ESEA) Special Support 13,659 13,621 60, Federal Jobs Bill Grant (American Recovery & Reinvestment Act) 39, Assistive Technology Team 2, Preschool Pass-through Parentally Placed Private School Students (PPPSS) ,348 Partners for Success 9,495 19,287 17,283 16,000 16,000 Special Education Advisory Committee 2,326 2,649 2,784 2,500 2,500 College & Career Readiness 10,842 6,509 14,836 22,000 22,000 Building Bridges Grant 77, , Title I - Part A School Improvement Grant 29, , , Title l - Special Approaching Target Grant , Special Education Part B 611 (one-time) 0 245, Special Education Part B 619 (one-time) 0 2, One-time Discretionary Part B 0 60,712 21, One-time Supplement Ages ,696 0 One-time Supplement Age 3-Grade K ,383 0 Building Bridges 0 38, Assisting Homeless Children 42,499 29,775 5, Title I - School Improvement Personnel Development Plan 1, Medical Assistance Reimbursement 1,046,728 2,063,012 1,452,347 1,539,420 1,509,621 Education of Children with Disabilities - Alternate MD School Assessment (ALT-MSA) 4, Local Priority Flexibility Grant 117, , , , ,990 Part B Pass-through 0 1, Educating Students with Disabilities IDEA Part B Pass-through Parentally Placed Private School 62,429 45,925 71,901 66,613 82,382 IDEA Part B Pass-through Education of the Handicapped 7,483,660 6,857,411 7,187,789 7,139,195 7,358,905 IDEA Part B Preschool Pass-through 151, , , , ,040 Expansion Grant Judy Center Satellite , ,000 Chinese Center 70, Sexual Harassment Prevention , Title II - Improving Teacher Quality 813,119 1,044, , , ,000 Race for Kindergarten - Part B 611 Discretionary 0 0 1, Measurement & Engineering Research & Standards 0 0 4, Ready for Kindergarten ,247 0 Middle Grades Tobacco Prevention 0 4, MD Model of School Readiness (MMSR) Staff Development 14,513 11,574 5, Security Beacon Grant 28, , Maryland Infants & Toddlers Program 187, , , , ,000 Safe Routes to School 77,242 71, Safe Driving 6, Urbana High School International Baccalaureate (IB) Test Fees , Project Lead the Way - Biomedical Science Grant 33,086 19, Project Lead the Way - Engineering Grant 0 4,961 7,798 2,000 0 Computer Science Course Pilot 0 4,517 6, Perkins Support Services Team 255, , , , ,111 Measuring Student Technology Literacy 2, American Recovery & Reinvestment Act (ARRA) 270, ,531 1,070, Total Federal $15,189,035 $16,328,348 $16,472,649 $19,331,295 $19,331, Frederick County Public Schools Operating

74 STATE PROJECTS Project Title Undesignated State Projects $(49,193) $24,230 $(68) $387,177 $650,177 Inter-Governmental Transfer (IGT) 1,180,000 1,437,694 1,300,000 1,300,000 1,540,000 Athletic Reimbursement MD Public Secondary Schools Athletic Association (MPSSAA) 53,364 30,530 27,620 27,000 27,000 Career & Technology Center Nursery Center , Advanced Teacher Certification Stipend 85, ,100 1,180, , ,000 Quality Teacher Incentive 46,000 47,000 63,000 63,000 63,000 Conflict Resolution 4, Science, Technology, Engineering & Mathematics (STEM) Initiative 95,304 59,339 59,131 55,000 69,000 Disciplinary Literacy through Allegany County Public Schools 0 14, Maryland Distinguished Principal Fellow (Dunford) 165, , , ,000 0 Maryland State Department of Education Educator on Loan (Fitzgerald) 141, ,101 87, Fine Arts Initiatives 25,684 15,621 22,422 24,657 24,657 Judy Center - Waverley Elementary Early Childhood Education (ECE)/Day Care 315, , , , ,333 Ready for Kindergarten Professional Development ,247 26,247 NCSA-Curriculum Writing 0 0 8, Maryland Model School Readiness 25,937 28, PBIS State Pass-through by County 0 0 6, MD Environmental Literacy Partnership 0 4,375 9, PLTW Biomedical Sciences , Digital Learning Innovation Fund 0 667, , On-Behalf Payment/State Retirement 28,013,075 31,980,586 32,836,193 32,836,193 33,220,992 Total State $30,103,939 $35,246,697 $36,663,639 $36,019,607 $36,644, Frederick County Public Schools Operating

75 COUNTY & OTHER SOURCES PROJECTS Project Title Undesignated Other Projects $59,851 $467 0 $508,265 $735,265 Community Agency School Services (CASS) Third Party Donations 16,891 10,470 8,880 10,000 8,000 Bridge for Success - Students in Need Earth & Space Science Lab (ESSL) Summer Camp 13,371 16,940 21,453 15,000 21,000 MABE Grant 0 49,143 49, ,000 Field Trips (Reimbursable) 219, , , , ,000 American Red Cross 15,971 51,667 43,203 40,000 40,000 Student Government Donations 0 1, E-Rate 230, , , , ,000 Chesapeake Bay Trust 1, Homeless Donation 0 3,355 6, Chesapeake Bay Trust - Linganore High 0 3, Chesapeake Bay Trust - Catoctin High 0 2, Middletown Middle Track Repaving 50, Dominion Power Grant 0 4, Frederick Rotary - Parkway Elementary Afterschool Program 0 7,087 7, Ballenger Creek Elementary Community Foundation PreK Family Literacy Knights of Columbus Donation 0 0 1, Emerging Community Needs United Way 0 0 1, Toshiba Foundation Grant 10, American Association of Education Future Farmers of America (FFA) Foundation Grant 1, Judy Center at Lincoln Elementary 0 20, Special Olympic MD Coach Stipends , At-Risk Students (Community Agency School Services - CASS) , Johns Hopkins University Engineering Innovation 33,250 19, Earth & Space Science Lab (ESSL) Program 35,727 15,505 34,295 20,000 22,000 Judy Center Donations 1,618 2,341 4, Code.org Stipends Payments , Bechtel Science, Technology, Engineering & Mathematics (STEM) Program 0 5,612 6, Gifts for Education - Unrestricted Endowment 7,107 8,313 8,943 8,000 0 Walters Art Museum Trips 2, Battelle National Biodefense Institute (BNBI) Planning Grant 72,539 53,808 54,184 36,000 0 Catoctin High Youth Fund - Community Fund 0 1,004 1, H. Droneburg Memorial 0 0 1, Community Foundation of Frederick County 0 0 2, Career Development Fund Learning for Life Business Plan 8,302 7,326 16, ,000 Career & Technology Center Nursery Project 0 4, Frederick County Teachers Association 141, , , , ,000 World Language Programs Music Program - Secondary 5,742 6,205 2, Academic Tournament Music Program - Elementary 8,005 6,207 8, Clinical Research Management STEM , ,000 STEM Summer Camp 16,431 11,901 (132) 0 0 Tobacco Education 4, In-Kind Services - County 9,598,982 10,074,193 9,991,204 11,962,963 11,216,320 Retirement - County 5,893,461 7,470,128 8,438,605 9,858,314 0 Other Projects - County 0 1,748, Total County & Other Sources $16,449,294 $20,490,358 $19,233,382 $23,583,542 $12,978, Frederick County Public Schools Operating

76 School Construction Fund Fund Overview The FCPS Capital Improvement Program (CIP) funds major and systemic construction projects. In, the CIP includes three major construction projects the Frederick High School replacement project and two new elementary schools (Butterfly Ridge, located in Frederick City, and Sugarloaf, located in Urbana). Our systemic improvements include roof replacements, mechanical replacements (boiler, HVAC, chillers), flooring replacements, site work, generators, playground replacements, and technological upgrades. These projects are completed throughout the system based upon facility needs. The CIP receives funding from several sources including the State of Maryland, Frederick County Government, and developer funds. State of Maryland: CIP funding is provided by the General Assembly and administered by the Public School Construction Program (PSCP) on an annual basis. The largest capital funding program that the PSCP administers is the Capital Improvement Program. State funding matches up to 64% of eligible construction expenses for qualified school construction and systemic projects for Frederick County Public Schools. All 23 counties, Baltimore City, and the Maryland School for the Blind compete annually for CIP funds. In, Frederick County was awarded $21,745,000 in capital improvement funds, including funds for the Qualified Zone Academy Bond program. Frederick County Government: Frederick County Government provides funding for major new school construction, renovation, replacement, and systemic projects. The County Executive released a proposed capital budget that includes the recommendation for the public school capital budget. The County Executive s budget is reviewed and approved by the County Council. The net capital budget allocated for public school construction projects in Frederick County s capital budget totals $16,215,681. Developer Funds: To meet the requirements of Frederick County s Adequate Public Facilities Ordinance (APFO), a developer had the option to fund the necessary additional school capacity needed by a proposed development to meet the county s APFO standards or to pay a school construction fee. However, the provision allowing the developer to exercise the option to pay a school construction fee was allowed to sunset in July Developments approved with the condition that a school construction fee be paid when homes are built must still meet that condition. New developments not meeting the Frederick County APFO school adequacy standards no longer have the option to pay a school construction fee. The capital budget includes no developer-funded projects. Impact on Operating New construction, modernizations, and systemic renovations help to reduce maintenance and utility costs by reducing operating funds required. FCPS reviews mechanical systems and seeks to replace outdated systems with new high efficiency multiple staged systems. For new construction, FCPS incorporates energy efficient systems and materials to ensure they attain LEED (Leadership in Energy and Environmental Design) certification. 124 Frederick County Public Schools Operating

77 CIP Highlights The budget includes $19,815,681 in state and local funding to complete the construction of the Frederick High School replacement project scheduled to open for the school year. FCPS received state and local funding to begin the construction of Butterfly Ridge and Sugarloaf Elementary Schools. The schools, slated to open for the school year, are scheduled to be bid during the winter Frederick County Historical Funding Summary Frederick County State of Maryland $(8,821,041) $20,986,547 $23,772,074 $20,768,141 $5,060,812 $16,400,726 $63,989,395 $21,450,000 $16,215,681 $21,745, Frederick County Public Schools Operating

78 School/Project Title Capital Projects Fund - Frederick County Portion Butterfly Ridge Elementary - new 2,587,538 $2,529,000 Carroll Manor Elementary - addition/renovation $(2,515,936) Frederick High $7,138,000 $5,000,000 $62,174,014 5,944, Lincoln Elementary - addition/renovation (2,813,605) (6,497,000) Linganore High - replacement (6,003,000) (3,023,000) (6,229,726) North Frederick Elementary - addition/modernization 3,383,500 20,426,230 (6,601,000) Oakdale Elementary - addition (526,000) Sugarloaf Elementary - new 2,653,844 2,329,000 Urbana Elementary - renovation feasibility study 200,000 Walkersville Elementary - addition/renovation (4,505,000) (2,251,000) Urbana Middle - renovation (includes developer funds) 2,890,000 Roof Replacements Brunswick Middle 317,000 Career & Technology Center 386,000 Emmitsburg Elementary 156,000 Hillcrest Elementary 207,000 Liberty Elementary 201,000 Middletown Middle 381,000 Myersville Elementary 102, ,000 New Market Elementary 299,000 New Midway Elementary 142,000 Valley Elementary 451, Hayward Road 300,000 Mechanical Ballenger Creek Middle - roof top unit Phase lll 185,000 Brunswick High - HVAC 160, ,000 Catoctin High - HVAC replacement design 200,000 Career & Technology Center - boiler 206,000 Carroll Manor Elementary - chiller 175,000 Emmitsburg Elementary - HVAC Phase II 369,000 Glade Elementary - chiller 331,000 Green Valley Elementary - chiller replacement 375,000 Liberty Elementary - chiller 172,000 (169,493) Middletown Elementary - boiler and cooling tower 241,000 Middletown Middle - cooling tower replacement 176,000 Middletown High - boiler 300,000 Myersville Elementary - HVAC Phase l 318,000 Myersville Elementary - HVAC Phase II 380,000 New Market Middle - boiler replacement/oil tank removal 309,000 Rock Creek School - HVAC 400,000 Twin Ridge Elementary - chiller replacement 123,000 Valley Elementary - boiler 207,000 Walkersville "B" - boiler 170,000 Yellow Springs Elementary - boiler 187,000 Other 7446 Hayward Road - SWM upgrade 370,000 Ballenger Creek Elementary - playground equipment 140,000 Brunswick High - stadium lights replacement 350,000 Catoctin High - stadium lighting 300,000 Catoctin High - geothermal conversion 150,000 (149,619) Design Fees - Future Projects 169,493 Hillcrest Elementary - windows and doors 220,000 Liberty Elementary - windows and doors 205,000 (205,000) Lincoln Elementary (A) - code compliance 500,000 (500,000) 407,000 Middletown Campus Roadway Improvement - Design 250,000 Middletown High - tennis courts 384,000 Middletown Middle - piping 212,000 Monocacy Middle - flooring replacement 527,000 New Market Middle - remove underground utility vault 225,000 New Market Middle - windows and doors 245,000 New Midway Elementary - water tank 200,000 Rock Creek School - generator 175,000 Sabillasville Elementary - water tank 193,000 Thurmont Middle - oil tank replacement 170,000 Urbana High - auditorium repairs 311,000 Walkersville High - gym bleachers replacement 346,000 Yellow Springs Elementary - parking/roadway (Phase I) 450,000 Playground Replacements - Thurmont & Myersville Elementary 178,000 Portable classrooms 615, , , , ,000 Hillcrest Elementary - 12-room portable 1,500,000 Technology Improvements/Upgrades 1,560, , ,000 Digital Bus Radios 1,300,000 1,000,000 Security Initiatives projects 700,000 Windsor Knolls Middle Bldg Envelope Repairs 150,000 Total $(8,821,041) $23,772,074 $5,060,812 $63,989,395 $16,215, Frederick County Public Schools Operating

79 Capital Projects Fund - State of Maryland Portion School/Project Title Aging School Program $930,006 $225,141 Ballenger Creek Elementary - floor replacement 300,000 Butterfly Ridge Elementary - new $2,671,000 Carroll Manor Elementary - addition/renovation 2,515,936 Emmitsburg Elementary - fire alarm replacement 80,000 Frederick High $19,413,000 13,871,000 Lincoln Elementary - addition/renovation 4,643,605 6,497,000 Linganore High - modernization/replacement 6,003,000 3,023,000 $6,229,726 North Frederick Elementary - addition/modernization 5,329,000 6,601,000 Oakdale Elementary - addition 526,000 Sugarloaf Elementary - new 2,671,000 Walkersville Elementary - addition/renovation 4,505,000 2,251,000 Qualified Zone Academy Bond (QZAB) 965, , , ,000 Roof Replacements Brunswick Middle 391,000 Career & Technology Center 400,000 Hillcrest Elementary 305,000 Liberty Elementary 195,000 Myersville Elementary 107, ,000 New Market Elementary 290,000 New Midway Elementary 173,000 Valley Elementary 544,000 Mechanical Ballenger Creek Middle-Roof Top Unit Phase lll 240,000 Brunswick High - HVAC 165, ,000 Career & Technology Center - boiler 213,000 Carroll Manor Elementary - chiller replacement 212,000 Emmitsburg Elementary - HVAC Phase II 543,000 Glade Elementary - chiller 342,000 Middletown Elementary - boiler and cooling tower 323,000 Middletown High - boiler 402,000 Myersville Elementary - HVAC Phase l 308,000 Myersville Elementary - HVAC Phase li 505,000 New Market Middle - boiler replacement/oil tank removal 374,000 Rock Creek - HVAC/piping 324,000 Twin Ridge Elementary - chiller replacement 164,000 Valley Elementary 188,000 Walkersville "B" - boiler replacement 168,000 Yellow Springs Elementary - boiler 180,000 Other Hillcrest Elementary - windows and doors 233,000 Liberty Elementary - windows and doors 179,000 Middletown Middle - piping 219,000 New Market Middle - windows and doors 253, ,000 Sabillasville Elementary - water tank 201,000 Security Initiatives projects 1,163,000 Urbana High - auditorium repairs 421,000 Total $20,986,547 $20,768,141 $16,400,726 $21,450,000 $21,745, Frederick County Public Schools Operating

80 Capital Improvement Program FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 New Construction Butterfly Ridge Elementary - new $5,200,000 $38,468,194 East County Area Elementary - new $3,347,799 Frederick High - replacement 19,815,681 Libertytown Elementary - modernization $200,000 4,534,000 Middletown Middle - renovation 200,000 $5,262,500 North East Frederick City Area Elementary - new Rock Creek School - renovation 3,507,000 Sugarloaf Elementary - new 5,000,000 32,790,911 Urbana Elementary - replacement 4,114,500 7,520,000 $31,755,886 Waverly Elementary - addition 2,375,500 23,751,901 Subtotal $30,015,681 $75,573,605 $10,095,500 $31,755,886 $30,606,700 $9,796,500 Additional Projects Portable Classrooms 500, , , , , ,000 Systemic - Generic 6,050,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 Technology Improvements 500,000 Subtotal $7,050,000 $4,500,000 $4,500,000 $4,500,000 $4,500,000 $4,500,000 Total $37,065,681 $80,073,605 $14,595,500 $36,255,886 $35,106,700 $14,296,500 Projects with State Funds $21,745,000 $15,500,000 $13,400,000 $10,299,000 $6,000,000 $6,500,000 Total Local Funds $15,320,681 $64,573,605 $1,195,500 $25,956,886 $29,106,700 $7,796, Frederick County Public Schools Operating

81 Food & Nutrition Services - Special Revenue Fund The FCPS Food and Nutrition Services Department serves approximately 3 million meals annually to approximately 40,000 students. All schools participate in the National School Lunch Program and the School Breakfast Program. The National School Lunch Program is a federally assisted meal program operating in public schools. The program was established under the National School Lunch Act signed by President Harry Truman in Food and Nutrition Services administers the program at the federal level. At the state level, the National School Lunch Program is administered by the state education agency (i.e., Maryland State Department of Education). The School Breakfast Program is a federally assisted meal program operating in public schools. The program was established under the Child Nutrition Act of 1966 and made permanent in It was established to ensure that all children have access to a healthy breakfast at school to promote learning readiness and healthy eating behaviors. These school nutrition programs provide equal access to nutrition services to all students enrolled in school. Operating Revenues Federal $5,444,010 $5,741,727 $6,304,428 $6,352,045 $6,732,114 State 217, , , , ,311 Charges for Services 5,228,250 4,883,435 4,538,211 4,834,171 4,438,710 Other 138, , ,493 74,814 94,444 Subtotal $11,028,568 $11,014,190 $11,227,307 $11,541,033 $11,598,579 Nonoperating Revenue Use of Fund Balance $0 $0 $0 $0 $0 Total Operating Revenues $11,028,568 $11,014,190 $11,227,307 $11,541,033 $11,598,579 Operating Expenses Salaries Administrative $402,318 $447,350 $469,143 $547,869 $502,181 Schools 3,249,273 3,162,503 3,240,033 3,350,616 3,312,504 Subtotal $3,651,591 $3,609,853 $3,709,176 $3,898,485 $3,814,685 Contracted Services $103,171 $110,368 $96,850 $120,000 $120,000 Supplies and Materials Purchased Food $2,794,060 $2,796,886 $2,912,615 $3,024,526 $3,176,173 U.S. Department of Agriculture Commodities 493, , , , ,557 Other Supplies 223, , , , ,000 Subtotal $3,511,867 $3,543,606 $3,852,855 $3,951,438 $4,094,730 Other Employee Insurance and Benefits $2,413,590 $2,480,746 $2,435,895 $2,630,628 $2,674,972 Other 646, , , , ,192 Subtotal $3,060,350 $3,365,748 $3,299,589 $3,421,110 $3,469,164 Equipment $269,004 $90,598 $12,561 $150,000 $100,000 Total Operating Expenses $10,595,983 $10,720,173 $10,971,031 $11,541,033 $11,598,579 Excess of Revenues over Expenses $432,585 $294,017 $256,276 $0 $0 129 Frederick County Public Schools Operating

82 Food & Nutrition Services - Special Revenue Fund Food and Nutrition Services provides well-balanced, healthy meals to all FCPS students, meeting the U.S. Department of Agriculture nutritional regulations. Food and Nutrition Services participates in the National School Lunch and School Breakfast programs. FCPS provides breakfast, lunch, and à la carte meals every school day to 66 schools. Approximately 3.2 million meals are served annually, to include 1 million breakfast and 2.2 million lunch meals. Eleven schools provide Breakfast in the Classroom for students, which is free to all students regardless of family income. Two participate in the Fresh Fruit and Vegetable Program (FFVP). This program offers the opportunity for elementary children to sample a variety of fresh produce at no cost to them. For fiscal year 2017, two schools will provide free breakfast and lunch to all students through the Community Eligibility Program. Food and Nutrition Services also provides after-school supper and snacks in accordance with the Child and Adult Care Food Program (CACFP). This program is based on area eligibility of the school population. Five schools provide supper meals and three schools provide snacks. Food and Nutrition Services also process free and reduced meal benefit applications. This allows children of lowincome families the availability to receive a lunch at a reduced rate or at no cost. FCPS s free and reduced rate is approximately 27% of the student population. Dollars in Millions Total Meals Served FY 2012 Total Breakfast Served Total Lunch Served 130 Frederick County Public Schools Operating

83 Food & Nutrition Services - Special Revenue Fund Food and Nutrition Services also processes free and reduced price meal benefit applications. This program allows children of low-income families the availability to receive a lunch at a reduced price or at no cost. FCPS s free and reduced price meal rate is approximately 27% of the student population. Food and Nutrition Services is financially self-supporting, with revenue generated from sales of meals to students and adults, state revenue, and federal revenue, which is the U.S. Department of Agriculture reimbursement for student meals. 30 Free & Reduced Percentages Percentage FY Frederick County Public Schools Operating

84 Self-Insurance - Internal Service Fund Fund Overview This program supports Priority 10 of FCPS Aspirational Goals and Priorities by fostering personal well-being and health among staff. Specifically, the Self-Insurance Fund supports the following key activities: Provides high-level health insurance coverage and voluntary benefits while monitoring and controlling overall costs to the school system, its employees, and retirees. Offers wellness-related educational opportunities for employees on a variety of health and financial fitness topics. Sponsors Health and Wellness Expos providing employees, retirees, and their families with health screenings, educational workshops, and fitness sessions. The Self-Insurance Fund accounts for all school system employees health and dental expenses and related administrative costs. Government Accounting Standards allow for the use of internal service funds for these activities. The Internal Service Fund is a proprietary fund, which utilizes the accrual method of accounting. The use of a separate fund for self-insured benefit activities can help smooth the impact of claim fluctuations that could adversely impact the Operating. The fund s revenues come from payments by the General Fund, Food and Nutrition Services Fund, Restricted Fund, and retiree contributions. The Self-Insurance Fund maintains reserves to cover potential medical claim liabilities. Program Highlights Provides high-level health insurance coverage and benefits while monitoring and controlling overall costs to FCPS and its employees. Maintains the fund at an actuarially sound funding level. Continues to improve the effects of medical and pharmaceutical cost inflation by adjusting the plan design, promoting preventative care over remedial care, and promoting the use of generic drugs in lieu of brand-name prescriptions. Provides Health Care Flexible Spending account and Dependent Care Flexible Spending account. Supports employee wellness and engagement. Wellness initiatives include flu clinics, golf leagues, financial wellness seminars, fitness classes, stress management, and other wellness walks and health fairs. 132 Frederick County Public Schools Operating