Introduction. fulfill its Budget. individual efforts In addition, of the budget targets specific educational initiatives to improve education for

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1 Introduction The Baltimore County Public Schools (BCPS) FY03 Budget includes revenue estimates the allocation of limited resources to meet the major goals of the organization FY03 fulfill its Budget mission. supports quality education at 163 schools necessary resources for the The educational, administrative, fiscal divisions of the organization to support the each school. individual efforts In addition, of the budget targets specific educational initiatives to improve education for the quality all students of in Baltimore County. Much effort was placed on reviewing selecting the highest priority requests. growth is BCPS minimal. enrollment However, BCPS must address enrollment changes that result shifts within from population among our five geographic areas. In addition, we strive to a address new more challenges diversified from multicultural student body. This section of the book defines BCPS' mission, outlines the budget presentation, provides a summary of information related to the County including the population that BCPS serves North Charles Street Prepared by The Office Budget Reporting, Michael J. Goodhues, Director Towson, Maryl 21204

2 Board of Education Members Donald L. Arnold President James R. Sasiadek Vice President Joe A. Hairston Secretary-Treasurer Phyllis E. Ettinger Thomas G. Grzymski John A. Hayden 111 Warren C. Hayman Jean M. H. Jung Michael P. Kennedy Janese Murray Sanford V. Teplitzky James E. Walker Maria R. Cirincione Student Member

3 Mission Statement Vision Mission We will have graduates who have the knowledge skills to participate meaningfully in a multicultural, technological, change-oriented society. The mission of the Baltimore County Public Schools is to provide a quality education for all students-one that develops the content knowledge, skills, attitudes that will enable them to reach their maximum potential as responsible, productive citizens life-long learners. Goals " To improve achievement for all students. " To maintain a safe orderly learning environment in every school. " To use resources effectively efficiently. Belief Statements " We believe all students will learn achieve. " We believe a quality education requires : " An effective teacher in every classroom " An effective principal in every school " A stardized, challenging curriculum " A results-oriented, data-driven focus which is based on continuous growth " Shared accountability among teachers, principals, central office personnel. " We believe that improved student achievement requires families communities to be partners in the education process. " We believe every employee has the responsibility to model ethical behavior, to exhibit a strong work ethic, to achieve high performance. 0 We believe in respecting the dignity worth of every individual.

4 Key Strategies Set high consistent expectations institutionalize continuous feedback processes support systems to ensure that quality daily instruction continually increasing student achievement occur in all schools Focus on the consistent systematic implementation of the Essential Curriculum in all content areas, as revised aligned with the Maryl Content Stards, Learning Outcomes, Core Learning Goals Identify consistently implement a common core of research-based instructional practices that will result in more engaging work for students by incorporating state-of-the-art knowledge of lesson unit planning, student learning styles, direct instruction, diverse ongoing assessment, critical thinking, brain research, multiple intelligences Promote a multicultural perspective in curriculum instructional strategies Develop implement countywide formative milestone assessments, aligned with curriculum instruction, that will enable staff to make more informed instructional decisions based on student achievement data Establish a flexible responsive direction for the use of technology to prepare students to meet the requirements of a technologically oriented society to meet the data access needs of staff members implement systemwide processes to strengthen communication among schools, homes, the community among components of the school system in order to foster greater understing, increased involvement, greater accountability to ensure a quality organization Intensify efforts to ensure that all students underst practice behavior expectations identified in the Student Behavior Hbook school codes of conduct Implement programs that will develop in students a strong values system promote positive behavior ethical decision making Provide the necessary student support services that will enable all students to maximize their educational opportunities Recruit maintain a quality work force provide for the needs of employees Provide differentiated professional development for all personnel that is aligned with system goals, focused on research-based practices, designed to increase the quality of programs services Assess the organizational performance of the Baltimore County Public Schools against world-class stards ; identify strengths opportunities for improvement; put needed processes in place to address organizational, management, communication, other identified gaps Provide safe well-maintained facilities that will enhance the implementation of instructional programs Provide quality fiscal, transportation, food, information management, other support services which will contribute to the effectiveness efficiency of the organization improve the quality of services to students schools Maintain community legislative support for the school system obtain the funding levels necessary to provide quality educational opportunities in all schools

5 Indicators of Student Achievement The Baltimore County Public Schools continue to strive to increase offered to the students. quality of the Systemic educational reform efforts are opportunities focused on raising continuing stards, to improving increase student achievement instruction, challenging by low support expectations,. These efforts enhancing stem parental from our commitment community to excellence to receive a quality equity - education the belief. that all State or county students stards deserve have been All indicators require established for continuous each improvement Indicator of Progress. over time by all ethnic, reduce gender, eliminate achievement socio-economic gaps. groups to By 2005, Baltimore County Public Schools will meet or exceed performance these levels state or suggest county that some stards. Current indicators will be met well met. before School-based 2005 ; others needs will take assessments until 2005 may lead to be to the identification of additional indicators at specific schools. " All schools will have annual student attendance rates of at least 94% (state stard) " All students will score at or above grade level in reading mathematics, based on the Comprehensive Tests of Basic Skills/5 (county stard) " All schools will score at least 100 on the school performance index, which incorporates all subjects measured on the Maryl School Performance Assessment Program - MSPAP (state stard) " Seventy percent of participating special education students will meet or exceed state stards for the Independence Mastery Assessment Program - IMAP (state stard) " All students will meet system-defined grade level expectations prior to promotion (county stard) " All students will pass the three Maryl Functional Tests by the end of grade 8 (county stard) " All high schools will have annual dropout rates of less than 3% (state stard) " All students will pass the Algebra I Maryl High School Assessment (HSA) by the end of grade 9 (county stard) " All students enrolled in Biology, English 9, Government Geometry will pass the Maryl High School Assessment for the course on the first attempt (state/county stard) " All high schools will have participation rates of at least 7% mean passing rates for Advanced Placement examinations that exceed the national mean passing rate (county stard) " All high schools will have participation rates mean verbal mathematics scores for the SAT that exceed the national participation rate mean verbal mathematics scores (county stard) " All graduates will meet either the University System of Maryl entrance requirements or the Maryl career technology education career completer requirements or both (county stard) " In all schools, PTA membership will reach 100% (county stard) " In all schools, the number of parents community members engaged in improving student achievement as volunteers, tutors, mentors, partners in education will increase at least 10% annually (county stard) " In all schools, the number of hours donated by parents, business persons, community members to improve student achievement will increase at least 10% annually (county stard) 0 All parents will express satisfaction with the quality of their children's school (county stards)

6 Executive Cabinet Joe A. Hairston Superintendent Robert Haines Deputy Superintendent - Division of Business Services Christine M. Johns Deputy Superintendent - Division of Curriculum Instruction Merle Audette Barbara Dezmon George Poff JoAnne Koehler Bill Lawrence Chief of Staff Assistant to the Superintendent for Equity Assurance Assistant to the Superintendent for Governmental Relations of Schools - Central of Schools - Northeast Scott Gehring of Schools - Northwest Ann Glazer Richard Milboume Donna Flynn Rita Fromm Kathy McMahon of Schools - Southeast of Schools - Southwest Assessment Student Data Auxiliary Services Elementary Programs Donald F. Krempel Facilities Ron Boone Federal & State Programs Barbara S. Burnopp Fiscal Services Ry Grimsley Greg Barlow Estelle Collins Human Resources Information Technology Secondary Programs Phyllis A. Bailey Special Programs PreK-12 Vacant Don Mohler Strategic Budget Planning, Accountability, Grants Student Support Services

7 Baltimore County Public Schools Organization Chart as of July 1, 2001 Students, Parents, Community Board of Education Internal Audit Chief Auditor Superintendent Board Attorney Ombudsman Deputy- Superintendent Curriculum Instruction Division Deputy Superintendent Business Services Division Executive Di rector I I I Elem. Program Secondary Program Executive Di rector Special Programs PreK-12 Student Support Federal & State Assessment Student Data Director Professional Development Director The Education Channel i Southwest Area Schools Northwest Area Schools Central Area Schools Northeast Area Schools Executive Di rector Southeast Area Schools Chief of Staff Assistant to the Superintendent Government Relations Assistant to the Superintendent Equity & Assurance Fiscal Services Human Resources Auxiliary Services Facilities Strategic Budget Planning, Accountability Grants Information Technology

8 Understing the BUd et The Baltimore County Public Schools' (BCPS) FY03 Budget Book presents the funding to efficiently effectively implement programs in the school system for FY03. The FY03 budget begins July 1, 2002 ends June 30, It corresponds to the school calendar year. The Budget Book summarizes the funding personnel for schools offices. The book's format is consistent with the organization's structure. BCPS is organized in the following four major functions : " Board of Education " Superintendent Deputy Superintendent of Curriculum Instruction " Deputy Superintendent of Business Services The following description of major sections of the book is included to help locate specific budget requests or items: 1. General Fund requests for offices schools are located under their respective Division. For example, the Department of Transportation's budget appears under the Deputy Superintendent of Business Services. Each Division begins with a Brief Description of the Division, Budget History graphs, a Budget Summary. Budget by Object Categories, Divisions provide a higher-level summary of the budget. Each office included in a Division has a budget that is further divided by budget category. Each category is subdivided into objects of expenditures. The objects are salaries wages, contracted services, supplies materials, other charges, equipment. Office pages include an office Description, Major Goals for , FY03 Budget Highlights, Full Time Equivalent (FTE) position counts by professional support personnel. The Budget Highlights offer a brief explanation of major changes from the FY02 adjusted budget to the FY03 budget. 2. The Schools' section includes a summary of the instructional salaries budget positions, nonsalary budget data based on projected enrollment, the Maryl School Performance Program test scores by school, a brief explanation of the Allocation of Non-Salary Funds to Schools, Staffing Guidelines. The positions in this section are allocated to specific schools at the beginning of the school year based on the staffing guidelines. 3. The Special Revenue Fund section represents the new appropriations for anticipated grants. The Special Revenue Fund aligns grants by subject. Grant descriptions, revenue sources planned spending information is included in this section.

9 4. The Debt Service Fund section offers a brief summary of the payment of interest principal for long-term general obligation debt. 5. The Capital Projects Fund section is a summary of the following two documents: the FY03 BCPS Capital Budget presented to the State fiscal authorities, the FY03 BCPS Capital Budget presented to the County fiscal authorities. 6. The Enterprise Fund section summarizes the FY03 budgeted revenues expenditures for Food Nutrition Services. 7. Several tables that present the budget, according to MSDE categories are included in the Appendices. 8. The Glossary defines acronyms other budget terms used throughout the book. Fund Accounting BCPS follows the State mated requirements for preparing the accounts annual is based budget. upon the The structure Maryl of State Department of for Education's Maryl Schools." "Financial Reporting Manual A school system may only spend funds that are appropriated, the if local, county or government. authorized, if The non-local, Baltimore by County government limit, of approves the the level of spending appropriation, by or legal fund category. The may funds are be one grouped of the for following : manageability " General Fund " Debt Service Fund " Special Revenue Fund " Capital Projects Fund " Enterprise Fund Under Maryl law, the General Fund the Special Revenue Expense Fund comprise Fund, which the reflects Current all financial resources used for system, the basic including operations the of the basic school education programs. The financial revenue resources to BCPS. are Revenue considered is to be received from a variety of sources. received from The largest the Baltimore portion of County revenue government is. The remainder federal is governments received from the other state sources, such as tuition fees, of cash as rentals well as of income school from buildings investment during non-school hours. Basis of Budgeting The budgets for the general, special revenue debt service legally funds prescribed have been budgetary prepared basis of on a accounting that are differs prepared from the using accounting encumbrance basis. The budgets accounting wherein the current encumbrances period are. This treated as accounting expenditures basis, of otherwise known as Principles Generally (GAAP), Accepted treats encumbrances Accounting as a reservation of fund balance at year-end.

10 Other differences include the treatment of the appropriated fund balance, interfund transfers, capital equipment purchases, payments made on BCPS's behalf. Data included in this book for the general, special revenue debt service funds is reported using the budgetary basis. The enterprise fund uses the accrual basis of accounting for both budgetary accounting purposes. Funds for capital projects are appropriated annually, however, unspent capital funds do not lapse at fiscal year end, but remain available until the project is closed. Calendar of Events for the Budget Process The fiscal year for the school system starts on July 1 ends on June 30. Preparation of the operating budget, which includes all funds except for the Capital Projects Fund, starts in the fall. The Superintendent his staff determine the methodology annually. Prior to the Superintendent's submission of the budget to the Board, the public is invited to attend pre-budget meetings held in each of the five geographic areas by the respective advisory councils. The public is encouraged to express the funding needs of the school system. In January, the Superintendent presents the proposed budget request to the Board of Education. The Board of Education holds public hearings work sessions, presents its budget request to the County Executive by March 1. By April 15, the County Executive presents a budget recommendation to the County Council. The County Council must adopt a budget by June 1 or the County Executive recommendations will become law by default. The County Executive the County Council also provide opportunities for public input. The capital budget is prepared on a different schedule than the operating budget. The capital budget involves two separate processes, one for the State request one for the County request. The Superintendent reviews the State request in July presents his proposal to the Board in August. The Board of Education reviews the request, conducts a public hearing approves the request in September. The budget is then submitted to the State Interagency Committee for Public School Construction (IAC) by October 15 for their review. The IAC notifies the Board of Education of recommended deferred projects in November. Deferred projects can be appealed to the IAC in December to the Board of Public Works in January. During April, the State Legislature approves the final state capital budget the IAC issues final allotments to school districts in May. The County portion of the capital budget includes all of the projects listed in the State Capital Budget, also includes funding requests for asbestos abatement, minor additions alterations to buildings, site improvements, access for the disabled. The request is reviewed by the Superintendent his staff is approved by the Board of Education. In January, it is submitted to the Baltimore County Planning Board. From December to March, the County Budget Office, Office of Planning Zoning, the Planning Board review the County Capital Budget. By April 15, the County Executive submits the proposed budget to the County Council. The County Council approves the final County Capital Budget by June 1.

11 Budget Amendments/Supplements The school system is not permitted to spend in excess of the amount category. It appropriated is the by responsibility fund of the school principal or central allocated office manager to funding spend to notify within their the appropriate supervisor of any plan. potential deviance from the budget Occasional budget transfers within a MSDE category are permitted without Baltimore approval County by the government ; however, the Board must submit days a report after the detailing the end of transfer each month 15. Budget transfers between categories must approval. The have County County Council Council must also approve budget transfers Capital between Projects projects Fund. If within the actual revenue is anticipated to be greater than appropriated, the or if original additional amount County funds are needed, the County Council supplemental must appropriation approve a before those additional funds can be spent. Performance Indicators As a school system, our efforts are quantitatively measured by how document well the uses the students Maryl perform. This State Performance Program as the basis performance. for measuring Also student outlined are statistics on attendance, dropout rates academic honor roll. Revenue Baltimore County Public Schools receive funds from several to sources, the cover majority ongoing of which operating are used expenses. Most of the school system's from general State fund County revenues come funding authorities. These fund sources are required both by State law, formula-driven as a result are fairly predictable. In order to County's share be eligible of state for Baltimore aid, the local government must provide a as minimum "Maintenance funding of Effort level known." Maintenance of Effort requires local funding pupil support amount as the to year be the same before. This per funding level will change year-to-year fluctuations in student depending enrollment on. The State of Maryl provides funding for unrestricted revenues using enrollment, formulas county based wealth, the on student number of pre-1960 school buildings, price index in some adjustment. cases, a These consumer major state aid categories are identified Current in the Expense, revenue section Compensatory as Aid, Transportation, Aging Hicapped School Aid, Repair. Out-of-County Estimates Living, of the projected level of state budget funding are is being provided prepared by. MSDE as the The Other Sources of Revenue category consists of tuition paid for non-residents, summer school, evening high school ; driver education ; interest on investments ; rental use of system facilities ; insurance proceeds ; the local portion of Out-of-County Living Arrangements. These revenue sources fluctuate based on program usage enrollment data. All operating revenues are driven in some manner by changes in trends, as a result, enrollment. While revenues, enrollment have been increasing since 1987, the rate of increase has begun

12 to decline. In fact, systemwide enrollments are expected to be virtually flat through 2003, unless there are significant changes in funding formulas or state law, revenues are likely to follow this trend. BCPS receives special revenues, or restricted funds, in the form of grants. These grants come from local, state, federal, private or other sources must be used for specific programs, such as Title I for disadvantaged children, vocational education, special education, various pilot programs. The federal government provides funding through Public Law Special Education Act. Other federal funds are appropriated in the Special Revenue Fund as restricted grants. MSDE administers these funds provides information of expected funding levels as that information becomes available. Enrollment Enrollment is projected using the cohort survival method in accordance with State regulations. This method is the most widely used approach in school districts throughout the country. The cohort survival method "ages" the student population ahead through the grade levels to the projected years. It is based on the assumption that past ratios of grade-to-grade movement will have predictive value for the future. The prediction of school enrollments involves consideration of a wide range of factors, such as : The historical proportion of students who have "survived" from the prior grade to that particular grade (in-grade ratio) Birth statistics New housing construction In-migration (housing turnover) Feeder patterns, magnet schools Program changes (e.g. ESOL, Special Education, Pre-Kindergarten). These school geographic factors are also influenced by larger economic political factors. Once an overall countywide enrollment projection is developed, individual school enrollment projections are developed for each attendance area. Debt Obligation The Board of Education of Baltimore County has no taxing powers may not issue long-term debt instruments. Consequently, the Board is fiscally dependent upon county, state, federal governments to finance the operation of BCPS on a long-term basis. The Board has no contingent liability for the repayment of long-term debts incurred by the state county to finance the construction of public schools. Therefore, the Board has no legal debt margin. The reporting of annual county debt service related revenues pertaining to the Board in the Debt Service Fund is required by state law. Within the General Fund, the purchase of major equipment may be financed with the County's approval. The purchase of school buses, maintenance trucks, automobiles, computer

13 equipment is often financed over multi-year terms. The total year principal is kept below financed in any one $10,000,000 calendar in order to ensure favorable interest regulatory rates limits to comply. with Fund Balance Fund balances are created when the expenditures during a received fiscal year during are less that than the year. Fund revenue balances may accumulate over available a period as a of years source may of revenue be in a subsequent year, if appropriated by county fiscal authorities.

14 M Information About Baltimore County BCPS ranks as the twenty-third largest school system in the United States. The school system covers 640 square miles in the north central part of the state combines urban, suburban, rural regions with vast farml waterfront areas. The BCPS student population of 107,440 reflects this diversity. BCPS receives approximately 70% of its General Fund revenues from Baltimore County Government for financial reporting purposes has been defined as a component unit of the County government. The condition outlook of the County directly affect the economic condition of BCPS. Overall, Baltimore County enjoys a favorable economic outlook. The County has a diverse economic base, with service retail industries being the County's largest employers, accounting for more than 33% of total employment. From 1994 to 2000, the average annual employment for all Baltimore County establishments increased by over 34,718 net new jobs, making the County one of the top employment growth areas in the State of Maryl. Additionally, the unemployment rate for 2000 was 4.3%, which was lower than the national average.

15 BALTIMORE COUNTY PUBLIC SCHOOLS ADMINISTRATIVE AREAS ~ ~, rfi CENTRIL Piney Run

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