FREDERICK COUNTY BOARD OF EDUCATION OPERATING BUDGET - SOURCES OF FUNDS BOE ACTUAL BOE APPROVED BOE APPROVED DESCRIPTION FY 2017 FY 2018 FY 2019 REVENUE FROM LOCAL SOURCES: Frederick County Unrestricted Appropriation $ 247,066,477 $ 260,826,623 $ 272,386,838 Frederick County Restricted Revenue: County - In-kind - School Health Program $ 6,067,422 $ 6,885,916 $ 7,182,610 County - In-kind - Frederick Co. Devel. Cntr 2,389,908 2,522,154 2,454,024 County - In-kind - School Resource Officers 1,596,917 1,657,640 1,773,381 County - In-kind - Appraisals 1,100 3,000 3,000 County - In-kind - Internal Audit Services 67,410 123,395 100,525 County - In-kind - Crossing Guards 233,493 238,008 234,171 County - In-kind - OPEB Investment 10,000-11,000 Subtotal Frederick County Restricted ** $ 10,366,250 $ 11,430,113 $ 11,758,711 TOTAL COUNTY FUNDS $ 257,432,727 $ 272,256,736 $ 284,145,549 REVENUE FROM STATE SOURCES: State Unrestricted Funds: State Share of Current Expenses $ 187,657,535 $ 193,018,621 $ 197,207,861 Geographic Cost of Education Index 6,583,696 6,729,963 6,909,909 Transportation 11,349,103 11,636,755 11,988,551 Transportation - Special Education 935,000 980,000 1,026,000 Handicapped Children 10,206,260 10,633,800 11,080,038 Non-Public Placement 4,641,952 4,315,161 4,515,161 Limited English Proficiency 7,276,013 8,418,970 9,914,361 Net Taxable Income 1,921,697 2,020,474 2,957,873 Out of County Living 1,703 15,000 15,000 Subtotal State Unrestricted Revenue $ 230,572,959 $ 237,768,744 $ 245,614,754 State Restricted Funds: Various State Restricted Grants $ 528,284 $ 1,883,414 $ 990,414 Special Education - Intergovernmental Transfer 1,540,000 1,390,000 1,700,000 State Retirement Contribution 33,138,541 $31,344,000 $30,547,000 Subtotal State Restricted Revenue ** $ 35,206,825 $ 34,617,414 $ 33,237,414 TOTAL STATE FUNDS $ 265,779,784 $ 272,386,158 $ 278,852,168 REVENUE FROM FEDERAL SOURCES: Federal Unrestricted Funds $ 9,584 $ 50,000 $ 150,000 Various Federal Restricted Grants ** 16,576,541 18,574,254 21,633,002 TOTAL FEDERAL FUNDS $ 16,586,125 $ 18,624,254 $ 21,783,002 REVENUE FROM OTHER SOURCES: Regular Day Tuition $ 65,766 $ 65,000 $ 65,000 Nonresident Pupils 22,589 90,000 20,000 Professional Development Fees 27,969 55,000 90,000 Summer Programs 65,557 50,000 50,000 Sports Fees 613,870 643,360 626,360 Net Gate Receipts - 39,000 - Earnings from Investments 122,276 50,000 350,000 Facility Rentals 1,013,575 500,000 823,500 Pool Rentals 72,230 90,000 50,000 Cell Tower Rentals 141,991 125,000 150,000 Energy Rebates 13,996 - - P-card Rebates 211,525 175,000 200,000 Community Services 82,806 400,000 - Other Miscellaneous 259,505 146,000 86,000 Transfer from Self-Insurance Fund - 637,875 617,250 Unanticipated Revenue 395,269 500,000 500,000 Subtotal Other Unrestricted Revenue $ 3,108,924 $ 3,566,235 $ 3,628,110 Restricted Projects - Other ** $ 1,174,263 $ 2,462,265 $ 1,762,265 TOTAL OTHER REVENUE $ 4,283,187 $ 6,028,500 $ 5,390,375 USE OF FUND BALANCE: Audited Surplus Available $ 132,759 $ 2,065,030 $ 2,787,824 Estimated Charter School Use of Fund Balance 341,989 500,000 750,000 Estimated Unaudited Surplus Available 6,000,000 6,654,853 8,588,535 TOTAL USE OF FUND BALANCE $ 6,474,748 $ 9,219,883 $ 12,126,359 TOTAL UNRESTRICTED REVENUES $ 487,232,692 $ 511,431,485 $ 533,906,061 TOTAL RESTRICTED REVENUES ** $ 63,323,879 $ 67,084,046 $ 68,391,392 TOTAL ALL SOURCES $ 550,556,571 $ 578,515,531 $ 602,297,453 Attachment 1
FREDERICK COUNTY BOARD OF EDUCATION FY 2019 APPROVED OPERATING BUDGET UNRESTRICTED RESTRICTED TOTAL OPERATING OPERATING OPERATING APPROPRIATIONS BUDGET BUDGET BUDGET 01 Administration $ 10,342,380 $ 1,089,211 $ 11,431,591 02 Mid-Level Management 35,307,150 1,254,177 36,561,327 03 Instructional Salaries 213,796,263 5,063,475 218,859,738 04 Instructional Supplies 9,342,081 2,246,077 11,588,158 05 Instruction - Other 1,986,190 676,701 2,662,891 06 Special Education 57,185,019 11,097,548 68,282,567 07 Pupil Personnel 1,840,458 82,342 1,922,800 08 Health Services 366,237 7,182,910 7,549,147 09 Transportation 22,436,390 614,810 23,051,200 10 Operations 37,276,526 1,796,112 39,072,638 11 Maintenance 13,152,250 27,143 13,179,393 12 Fixed Charges 128,440,522 36,475,652 164,916,174 13 Food Service 35,000 55,515 90,515 14 Community Service 510,799 379,719 890,518 15 Capital Outlay 1,888,796 350,000 2,238,796 Total Appropriations $533,906,061 $68,391,392 $602,297,453 Attachment 2
FREDERICK COUNTY BOARD OF EDUCATION FY19 Summary of Working Budget Adjustments BOARD APPROVED BUDGET Description One-time/ Recurring FTE Positions 1 FY 2018 Operating Budget Expenditures $ 578,515,531 2 Expenditures 3 Reversals & Adjustments 4 PeopleSoft Financial Upgrade One-time $ (1,300,000) 5 Reversal of One-Time Costs Associated with new FY2018 positions One-time (279,300) 6 Decentralization of English Learner, Phase I One-time (52,841) 7 Subtotal Reversals & Adjustments $ (1,632,141) 8 Enrollment 9 Enrollment Growth Projection 10 Enrollment Growth (Elementary Teachers) Recurring 2.00 127,644 11 Enrollment Growth (Middle Teachers) Recurring 32.20 2,055,068 12 Enrollment Growth (High Teachers) Recurring 13.30 848,833 13 Enrollment Growth (School Administration & Support) Recurring 15.80 873,443 14 Enrollment Growth (Special Education Teachers) Recurring 24.00 1,531,728 15 Enrollment Growth (Special Education - Pre-Kindergarten) Recurring 3.50 151,340 16 Enrollment Growth (Special Education - Learning for Life) Recurring 6.00 267,672 17 Enrollment Growth (English Learner Program) Recurring 5.00 319,110 18 Enrollment Growth (School-Based Foundation) Recurring 111,085 19 Transportation Manager - Special Needs Recurring 1.00 105,000 20 Custodial Staff Increase Recurring 3.00 133,547 21 New Custodial Staff - Butterfly Ridge Elementary Recurring 5.50 247,935 22 Charter School Allocation - Increase in Enrollment Recurring 219,671 23 Subtotal Enrollment 111.30 $ 6,992,076 24 Continuation of Programs & Services, including Mandated Items 25 Salary Savings Recurring $ (5,000,000) 26 State "On-Behalf" Teacher Pension Payments Recurring (797,000) 27 Local Teacher Pension Contribution Recurring (141,772) 28 Health & Dental Insurance (New Retirees) Recurring 617,250 29 Curriculum Resources (Textbooks) Recurring 250,000 30 Tuition Reimbursement Recurring 269,382 31 Charter School Adjustment to Per Pupil Allocation Recurring 400,000 32 Butterfly Ridge ES - New School Materials of Instruction Allocation One-time 250,000 33 Transitioning Non-Benefitted Employees to Benefitted Recurring 20.00 209,919 34 Maintenance & Operations - Contracted Services & Supplies Recurring 200,000 35 Leave Buy-Back Recurring 200,000 36 Behavior and Security Support Staff Recurring 2.00 200,000 37 Ombudsman - Hire in January 2019 Recurring 1.00 57,500 38 Cyber Security Analyst - Hire in November 2018 Recurring 1.00 79,234 39 Training & Materials for Dyslexia/Dysgraphia (Two Specialist & Dyscalculia) 500,000 One-Time/ Recurring 40 Construction Management & Planning - Contracted Services Recurring 100,000 41 Security Equipment, Supplies & Contracted Services Recurring 87,000 Attachment 3
One-time/ Recurring FTE Positions Description 42 Use of Facilities Position (Offset by Misc. Revenue) Recurring 1.00 83,500 43 Decentralization of English Learner, Phase II One-Time 78,223 44 Intervention Specialist for Dyslexia Recurring 1.00 70,211 45 School Bus Price Inflationary Increase Recurring 70,000 46 Lead Testing of Water Fixtures Recurring 50,000 47 Learning for Life Program & Pre-Kindergarten Start-Up Costs (3 Schools) One-time 45,000 48 MMFA (Breakfast in the Classroom) at Butterfly Ridge ES One-time 35,000 49 Transportation - Contracted Services Recurring 28,500 50 Legal Fees Recurring 18,000 51 Fiscal Services - Contracted Services Recurring 15,000 52 Athletic Costs - Trainer Fees and Officials (Offset by Misc. Revenue) Recurring 14,000 53 Communications - Contracted Services & Supplies Recurring 11,000 54 Human Resources - Contracted Services Recurring 10,559 55 Human Resources - National Board Certification Program Recurring 8,145 56 COO and Construction - Mileage & Subscriptions Recurring 5,500 57 Printing Costs for Impact Aid Forms Recurring 2,000 58 FASSE Staff Development Recurring 1,000 59 Increase in costs associated with MSDE Courses Recurring 35,000 60 Increase in Special Education - Non-Publics Recurring 200,000 61 Sick & Safe Leave Recurring 75,000 62 Increase in Intergovernmental Transfer (Restricted Fund) Recurring 8.00 310,000 63 Reduction of general fund support to restricted fund Recurring (310,000) 64 Increase of In-Kind Services Recurring 328,598 65 Increase in Special Education (Sign Language Interpreters & Contracted Services) Recurring 7.90 581,000 66 Reduction in Lease Payment Recurring (30,000) 67 Increase in Charter School Fund Balance Recurring 250,000 68 Reduction in Start-Up Costs for New Positions Recurring (120,000) 69 Reduction of fringes Recurring (750,000) 70 Reduction of Teaching Positions Recurring (6.00) (382,932) 71 Restricted Fund - Federal Funded Projects Recurring 3,058,748 72 Restricted Fund - State Funded Projects Recurring (893,000) 73 Charter School Transportation Funding Recurring 588,535 74 Reallocation of Project Manager Position Recurring 1.00 53,887 75 Central Office Management Positions (Includes Project Manager Position) Recurring (3.00) (300,000) 76 Subtotal Continuation of Programs & Services 33.90 $ 721,987 77 Salary Resource Pool (subject to negotiation) 78 Salary/Staffing Resource Pool (subject to negotiation) Recurring 17,700,000 79 Transitioning & Restructuring of Pay Scales 0.00 $ 17,700,000 80 TOTAL OPERATING EXPENDITURE INCREASE/(DECREASE) 145.20 $ 23,781,922 81 Revenues 82 State Revenue - Estimated Increase in State Aid Recurring $ 7,956,010 83 State Revenue - Estimated Decrease in On-Behalf Teacher Pension Recurring (797,000) 84 County Revenue - Required Increase in Maintenance of Effort Recurring 4,960,215 85 County Revenue - Amount above MOE Recurring 7,200,000 86 County Increase in In-kind Services Recurring 328,598 Attachment 3
One-time/ Recurring FTE Positions Description 87 County Revenue - Reversal of FY2018 Non-Recurring Revenue One-time (600,000) 88 Impact Aid Recurring 100,000 89 Increase in Use of Facilities Revenues Recurring 83,500 90 Increase in Gate Receipt Revenues Recurring 14,000 91 Increase in State Reimbursement for Non-Publics Recurring 200,000 92 Increase in Charter School Fund Balance Recurring 250,000 93 Miscellaneous Revenue Adjustment One-time (50,000) 94 Miscellaneous Revenue Adjustment Recurring 35,000 95 Reversal of Erate Reimbursement (WAN project) One-time (700,000) 96 Transfer from Self-Insurance Fund One-time (20,625) 97 Reversal of Estimated Surplus (Used in FY 2018) One-time (8,719,883) 98 Audited FY 2017 Additional Surplus/(Deficit) One-time 2,787,824 99 Estimated Surplus from FY18 (to be used in FY 2019) One-time 8,588,535 100 Restricted Fund - Federal Funded Projects Recurring 3,058,748 101 Restricted Fund - State Funded Projects Recurring (893,000) 102 TOTAL ESTIMATED REVENUE INCREASE/(DECREASE) $ 23,781,922 103 Budget Variance $ - 104 FY2019 Totals $ 602,297,453 Attachment 3
New Construction/Additions Frederick County Public Schools School Construction Fund Capital Budget Fiscal Year 2019 Funding FY 2019 Approved County State Budget Sugarloaf ES - New $ (8,137,000) $ 8,137,000 $ - Butterfly Ridge ES - New (4,600,000) 4,600,000 - Urbana ES: Replacement 7,598,000 2,902,000 10,500,000 Waverley ES: Replacement - Design 4,638,500-4,638,500 Liberty ES: Modernization/Addition - Feasibility Study 200,000-200,000 Hayward Road Bus Facility 823,895-823,895 New Construction/Additions Subtotal $ 523,395 $ 15,639,000 $ 16,162,395 Building and Site Improvements Roof Replacements 33 Thomas Johnson Drive Warehouse Roof $ (823,895) $ - $ (823,895) Valley ES: Roof Replacement 154,000 242,000 396,000 Thurmont MS: Roof Replacement 229,000 380,000 609,000 Mechanical Catoctin HS: HVAC Replacement (Phase 1) 1,756,000 2,123,328 3,879,328 Woodsboro ES: Boiler Replacement 160,000 217,000 377,000 Middletown ES: HVAC Replacement/Gymnasium A/C 147,000 230,000 377,000 Other Carroll Manor ES: Sewage Pump Station 224,000 347,000 571,000 Walkersville HS: Pavement Reconstruction/Lighting 1,400,000-1,400,000 Monocacy ES & Valley ES: Playground Equipment 230,000-230,000 Portable Classrooms 500,000-500,000 IT Equipment Replacement 600,000-600,000 Building and Site Improvements Subtotal $ 4,576,105 $ 3,539,328 $ 8,115,433 Grand Total $ 5,099,500 $ 19,178,328 $ 24,277,828 Attachment 4
Frederick County Public Schools Self-Insurance Fund Fiscal Year 2019 Budget FY 2017 FY 2018 FY 2019 Actual Approved Budget Approved Budget Operating Revenue General Fund Contribution $ 67,294,316 $ 70,343,950 $ 71,779,529 Other Funds Contribution 5,727,986 4,744,583 5,165,894 Contribution from Employees 14,398,650 14,879,328 14,985,614 Contribution from Retirees 7,034,326 7,817,882 8,118,661 Medicare Part D Subsidy 3,792,887 2,962,000 2,565,789 Subtotal $ 98,248,165 $ 100,747,743 $ 102,615,487 Nonoperating Revenue Interest Income 32,507 25,000 50,000 Use of Fund Balance - 2,232,420 1,617,250 Subtotal $ 32,507 $ 2,257,420 $ 1,667,250 Total Revenues $ 98,280,672 $ 103,005,163 $ 104,282,737 Operating Expenses Salary and Wages $ 241,580 $ 287,196 $ 307,257 Medical Claims Paid 83,771,083 94,994,521 96,195,259 Administrative Contracts 4,809,755 4,772,767 4,949,204 Stop Loss Insurance 837,208 971,000 1,012,891 OPEB Contribution - 1,000,000 1,000,000 Transfer to GF for new retirees - 637,875 617,250 Wellness 34,763 214,000 60,000 Other Charges 54,351 92,804 105,876 Affordable Health Care Act Fees 158,441 35,000 35,000 Total Expenses $ 89,907,181 $ 103,005,163 $ 104,282,737 Excess of Revenues over Expenses $ 8,373,491 Attachment 5
Frederick County Public Schools Food & Nutrition Services Fund Fiscal Year 2019 Budget FY 2017 FY 2018 FY 2019 Approved Approved Actual Budget Budget Revenues Federal $ 6,863,313 $ 7,184,655 $ 7,194,233 State 287,015 376,283 219,144 Charges for Services 4,485,877 4,720,909 5,389,155 Other 213,610 96,368 106,538 Subtotal $ 11,849,815 $ 12,378,215 $ 12,909,070 Nonoperating Revenue Transfer from General Fund - - 35,000 Total Revenues $ 11,849,815 $ 12,378,215 $ 12,944,070 Operating Expenses Salaries Administrative $ 734,026 $ 805,316 $ 825,232 Schools 3,224,132 3,469,868 3,556,404 Subtotal $ 3,958,158 $ 4,275,184 $ 4,381,636 Contracted Services $ 132,731 $ 100,000 $ 145,000 Supplies and Materials Purchased Food $ 3,819,899 $ 3,455,714 $ 3,924,335 USDA Commodities & Processing 1,300,292 1,272,557 1,199,187 Other Supplies 262,595 264,700 258,700 Subtotal $ 5,382,786 $ 4,992,971 $ 5,382,222 Other Employee Insurance and Benefits $ 2,550,720 $ 2,644,400 $ 2,658,629 Other 159,062 204,560 220,899 Subtotal $ 2,709,782 $ 2,848,960 $ 2,879,528 Equipment $ 80,077 $ 161,100 $ 155,684 Total Operating Expenses $ 12,263,534 $ 12,378,215 $ 12,944,070 Excess of Revenues over Expenses $ (413,719) FY 2018 Prices Proposed FY 2019 Prices Elementary Breakfast $ 1.45 $ 1.60 Secondary Breakfast $ 1.70 $ 1.85 Reduced-Price Breakfast $ 0.30 $ 0.30 Elementary Lunch $ 2.35 $ 2.65 Secondary Lunch $ 2.60 $ 2.90 Reduced-Price Lunch $ 0.40 $ 0.40 Attachment 6