FREDERICK COUNTY BOARD OF EDUCATION OPERATING BUDGET - SOURCES OF FUNDS BOE ACTUAL BOE APPROVED BOE APPROVED DESCRIPTION FY 2016 FY 2017 FY 2018 REVENUE FROM LOCAL SOURCES: Frederick County Unrestricted Appropriation $ 228,289,126 $ 247,066,477 $ 260,826,623 Frederick County Restricted Revenue: County Support for Pension Cost Sharing $ 9,858,314 $ - $ - County Sale of Surplus Properties 1,090,665 - - County - In-kind - School Health Program 6,224,134 6,809,134 6,885,916 County - In-kind - Frederick Co. Devel. Cntr 2,154,589 2,413,471 2,522,154 County - In-kind - School Resource Officers 1,445,821 1,630,518 1,657,640 County - In-kind - Appraisals 900 3,000 3,000 County - In-kind - Internal Audit Services 74,819 133,267 123,395 County - In-kind - Crossing Guards 226,044 226,930 238,008 Subtotal Frederick County Restricted ** $ 21,075,286 $ 11,216,320 $ 11,430,113 TOTAL COUNTY FUNDS $ 249,364,412 $ 258,282,797 $ 272,256,736 REVENUE FROM STATE SOURCES: State Unrestricted Funds: State Share of Current Expenses $190,367,343 $187,657,535 $193,018,621 Geographic Cost of Education Index 3,309,089 6,583,696 $6,729,963 Transportation 11,208,393 11,349,103 $11,636,755 Transportation - Special Education 955,000 935,000 $980,000 Handicapped Children 10,170,903 10,206,260 $10,633,800 Non-Public Placement 4,226,492 4,303,785 $4,315,161 Limited English Proficiency 7,055,301 7,276,013 $8,418,970 Net Taxable Income 797,378 1,921,697 $2,020,474 Out of County Living 2,358 15,000 $15,000 Subtotal State Unrestricted Revenue $ 228,092,257 $ 230,248,089 $ 237,768,744 State Restricted Funds: Various State Restricted Grants $1,078,526 $1,883,414 $1,883,414 Special Education - Intergovernmental Transfe 1,300,000 1,540,000 1,390,000 State Retirement Contribution 32,575,239 33,220,992 $31,344,000 Subtotal State Restricted Revenue ** $ 34,953,765 $ 36,644,406 $ 34,617,414 TOTAL STATE FUNDS $ 263,046,022 $ 266,892,495 $ 272,386,158 REVENUE FROM FEDERAL SOURCES: Federal Unrestricted Funds $ 27,603 $ - $ 50,000 Various Federal Restricted Grants ** 15,990,044 19,331,295 18,574,254 TOTAL FEDERAL FUNDS $ 16,017,647 $ 19,331,295 $ 18,624,254 REVENUE FROM OTHER SOURCES: Regular Day Tuition $ 70,626 $ 65,000 $ 65,000 Nonresident Pupils 3,530 90,000 90,000 Professional Development Fees 25,287 20,000 55,000 Summer Programs 53,493 50,000 50,000 Sports Fees 632,515 643,360 643,360 Net Gate Receipts - - 39,000 Earnings from Investments 32,701 50,000 50,000 Facility Rentals 642,889 500,000 500,000 Pool Rentals 84,335 90,000 90,000 Cell Tower Rentals 133,837 125,000 125,000 Energy Rebates 1,080 120,000 - P-card Rebates 213,402 175,000 175,000 Community Services 324,972 400,000 400,000 Other Miscellaneous 280,665 96,000 146,000 Transfer from Self-Insurance Fund 0 0 637,875 Unanticipated Revenue - 500,000 500,000 Subtotal Other Unrestricted Revenue $ 2,499,332 $ 2,924,360 $ 3,566,235 Restricted Projects - Other ** $ 1,213,112 $ 1,762,265 $ 2,462,265 TOTAL OTHER REVENUE $ 3,712,444 $ 4,686,625 $ 6,028,500 USE OF FUND BALANCE: Audited Surplus Available $ 121,035 $ 132,759 $ 2,065,030 Estimated Charter School Use of Fund Balance 174,642 500,000 500,000 Estimated Unaudited Surplus Available 5,437,087 6,000,000 6,654,853 TOTAL USE OF FUND BALANCE $ 5,732,764 $ 6,632,759 $ 9,219,883 TOTAL UNRESTRICTED REVENUES $ 464,641,082 $ 486,871,685 $ 511,431,485 TOTAL RESTRICTED REVENUES ** $ 73,232,207 $ 68,954,286 $ 67,084,046 TOTAL ALL SOURCES $ 537,873,289 $ 555,825,971 $ 578,515,531 Attachment 1
FREDERICK COUNTY BOARD OF EDUCATION FY 2018 APPROVED OPERATING BUDGET UNRESTRICTED RESTRICTED TOTAL OPERATING OPERATING OPERATING APPROPRIATIONS BUDGET BUDGET BUDGET ------------------------------------------------------------------------ ----------------------------------------- ----------------------------------------- ------------------------------------------- 01 Administration $ 10,531,465 $ 1,520,948 $ 12,052,413 02 Mid-Level Management 34,671,982 409,825 35,081,807 03 Instructional Salaries 204,498,661 5,401,482 209,900,143 04 Instructional Supplies 8,588,014 1,346,550 9,934,564 05 Instruction - Other 1,719,895 847,300 2,567,195 06 Special Education 51,941,846 10,432,635 62,374,481 07 Pupil Personnel 3,098,954 416,011 3,514,965 08 Health Services 360,354 6,935,916 7,296,270 09 Transportation 21,129,628 579,599 21,709,227 10 Operations 35,793,364 1,783,381 37,576,745 11 Maintenance 12,653,691 45,993 12,699,684 12 Fixed Charges 123,883,612 36,718,447 160,602,059 13 Food Service 0 60,000 60,000 14 Community Service 576,057 535,784 1,111,841 15 Capital Outlay 1,983,962 50,175 2,034,137 Total Appropriations $511,431,485 $67,084,046 $578,515,531 Attachment 2
Proposed - Board Approved Operating Description One-time/ Recurring FTE Positions FY 2018 Proposed Board Approved 1 FY 2017 Operating Expenditures $ 555,825,971 2 3 Expenditures 4 Reversals & Adjustments FREDERICK COUNTY BOARD OF EDUCATION FY18 Summary of Working Adjustments 5 Reversal of one time costs associated with new FY2017 positions One-time $ (42,000) 6 Wide Area Network (WAN) project (transfer to Capital Projects) One-time (300,000) 7 Additional WAN funding (transfer to Capital Projects) One-time (500,000) 8 Transportation Fuel (used in FY2017 to offset WAN Costs) One-time 350,000 9 IB Program Expansion One-time (40,000) 10 Subtotal Reversals & Adjustments $ (532,000) 11 Enrollment 12 Bus Drivers Recurring 3.00 $ 104,400 13 Charter School Allocation - Increase in Enrollment Recurring 289,994 14 Special Education Intrepreter Positions Recurring 6.50 328,800 15 Psychologists Recurring 2.00 198,800 16 Enrollment Growth Projection 17 Enrollment Growth (Elementary Formula) Recurring 19.40 1,228,450 18 Enrollment Growth (Middle Formula) Recurring 21.00 1,320,900 19 Enrollment Growth (High Formula) Recurring 10.60 672,200 20 Enrollment Growth (School Admin & Support) Recurring 21.60 1,181,300 21 Enrollment Growth (Special Education Formula) Recurring 5.10 320,790 22 Enrollment Growth (English Language Learner Program) Recurring 13.00 817,700 23 Enrollment Growth (School-Based Foundation) Recurring 98,513 24 Subtotal Enrollment 102.20 $ 6,561,847 25 Continuation of Programs & Services, including Mandated Items 26 Salary Savings Recurring $ (3,583,986) 27 State "On-Behalf" Teacher Pension Payments Recurring (1,876,992) 28 Decrease to federal grants Recurring (757,041) 29 Reduction to general fund support to grants Recurring (300,000) 30 Adjustment to fringes Recurring (198,814) 31 Decrease in Intergovernmental Funding Recurring (150,000) 32 Teacher Retirement (normal cost increase) Recurring (142,036) 33 Utility Savings for FHS & Refuse Savings Recurring (140,000) 34 County In-Kind Services Recurring 213,793 35 PeopleSoft Change Management Software (purchased in FY17) Recurring (34,620) 36 PeopleSoft Financial Upgrade One-Time 1,300,000 37 Health & Dental Insurance (new retirees) Recurring 637,875 38 Charter School PPA change in FY2017 over budget Recurring 7.34 398,753 39 Workers Compensation Insurance Recurring 358,149 40 Contracted Services - translation of IEP's Recurring 325,000 41 Increase in Life Insurance Premiums Recurring 302,000 42 Epi-pen Price Increase Recurring 130,909 43 Transitioning staff for Butterfly Ridge Recurring 2.00 140,000 44 Stipend & reclassification Increase Recurring 130,000 Attachment 3
45 Charter School PPA reserve account Increase Recurring 116,882 46 Leave Buy-Back Recurring 75,000 47 School Bus Price Increase Recurring 72,000 48 Decentralization of ELL, Phase I One-Time 52,841 49 Interpreting Services Recurring 50,000 50 Athletic Costs - trainer fees and officials - offset by misc revenue Recurring 39,000 51 Increase in costs associated with MSDE Courses Recurring 35,000 52 LYNX & Blended Learning Curriculum Recurring 25,800 53 Lead Testing of Water Fixtures Recurring 20,000 54 OPEB Investment Management Fees & Actuary costs Recurring 19,500 55 MyFile Maintenance Recurring 11,000 56 Auditing Fees Recurring 7,700 57 Legal Fees Recurring 6,000 58 Naloxone Recurring 6,000 59 Subtotal Continuation of Programs & Services 9.34 $ (2,710,287) 60 Salary Resource Pool (subject to negotiation) 61 Transitioning & restructuring of payscales 0.00 $ 19,370,000 62 TOTAL OPERATING EXPENDITURE INCREASE/(DECREASE) 111.54 $ 22,689,560 63 Revenues 64 State Revenue - Estimated Increase in State Aid Recurring $ 7,520,655 65 State Revenue - Decrease in Intergovernmental Transfer Recurring (150,000) 66 State Revenue - Estimated Decrease in On-Behalf Payments Recurring (1,876,992) 67 County Revenue - Required Increase in MOE Recurring 3,760,146 68 County Revenue - Amount above MOE Recurring 10,000,000 69 County Decrease in In-kind Services Recurring 213,793 70 Decrease in Federal Grants Recurring (757,041) 71 Miscellaneous Revenue Adjustment Recurring 4,000 72 Miscellaneous Revenue Adjustment One-time 50,000 73 Increase in Erate Reimbursement (WAN project) One-time 700,000 74 Transfer from self-insurance fund One-time 637,875 75 Reversal of Estimated Surplus (Used in FY 2017) One-time (6,132,759) 76 Audited FY 2016 Additional Surplus/(Deficit) One-time 2,065,030 77 Estimated Surplus from FY17 (to be used in FY 2018) One-time 5,802,081 78 Estimated FY17 Surplus due to pension admin credit (HB 1109) One-time 852,772 79 TOTAL ESTIMATED REVENUE INCREASE/(DECREASE) $ 22,689,560 80 Variance $ 0 81 FY2018 Totals $ 578,515,531 Attachment 3
Frederick County Public Schools School Construction Fund Capital Fiscal Year 2018 Funding County State Total FY 2018 New Construction/Additions Frederick HS Replacement $ (8,014,000) $ 8,014,000 $ - Sugarloaf ES - New 29,433,911 4,000,000 33,433,911 Butterfly Ridge ES - New 33,468,194 5,000,000 38,468,194 Urbana ES: Replacement Design 4,011,000-4,011,000 Rock Creek School: Replacement-Design 3,517,500-3,517,500 Waverley ES: Addition/Renov:Feasibility 200,000-200,000 New Construction/Additions Subtotal $ 62,616,605 $ 17,014,000 $ 79,630,605 Building and Site Improvements Roof Replacements Emmitsburg ES: Roof Replacement, Phase 1 $ 59,000 $ 345,000 $ 404,000 Gov TJHS: Roof Replacement, Phase 1 342,000 559,000 901,000 Hillcrest ES: Roof Replacement, Phase 2 313,000 451,000 764,000 Mechanical Gov TJMS: Boiler Replacement & Fuel Tank Removal 182,000 246,000 428,000 Walkersville MS: Chiller Replacement 144,000 164,000 308,000 Parkway ES: Gym HVAC Replacement 125,000-125,000 Monocacy MS: HVAC Terminal Units 202,000 262,000 464,000 New Midway ES: Boiler Replacement 159,000 197,000 356,000 Linganore HS: Water Storage Tank Replacement 100,000-100,000 Kemptown ES: Water Storage Tank Replacement 770,000-770,000 Other Carroll Manor ES: Window Replacement 224,000 326,000 550,000 Brunswick HS: Pavement Repair/Overlay 900,000-900,000 Brunswick HS: Tennis Courts Reconstruction 440,000-440,000 Middletown HS: Gym Floor Replacement 200,000-200,000 Portable Classrooms 500,000-500,000 Qualified Zone Academy Bond (QZAB) Monocacy ES Terminal Units & Gym A/C - 420,000 420,000 Building and Site Improvements Subtotal $ 4,660,000 $ 2,970,000 $ 7,630,000 Grand Total $ 67,276,605 $ 19,984,000 $ 87,260,605 Attachment 4
Frederick County Public Schools Self-Insurance Fund Fiscal Year 2018 FY 2016 FY 2017 2018 Actual Approved Recommended Operating Revenue General Fund Contribution $ 66,348,893 $ 68,702,651 $ 70,343,950 Other Funds Contribution 4,738,306 4,902,800 4,744,583 Contribution from Employees 13,491,186 14,060,687 14,879,328 Contribution from Retirees 6,466,679 7,270,637 7,817,882 Medicare Part D Subsidy 2,358,435 2,100,000 2,962,000 Subtotal $ 93,403,499 $ 97,036,775 $ 100,747,743 Nonoperating Revenue Interest Income 4,468 3,000 25,000 Use of Fund Balance - - 2,232,420 Subtotal $ 4,468 $ 3,000 $ 2,257,420 Total Revenues $ 93,407,967 $ 97,039,775 $ 103,005,163 Operating Expenses Salary and Wages $ 243,844 $ 248,721 $ 287,196 Medical Claims Paid 85,458,406 90,979,201 94,994,521 Administrative Contracts 4,871,252 4,654,305 4,772,767 Stop Loss Insurance 709,251 850,718 971,000 OPEB Contribution - - 1,000,000 Transfer to GF for new retirees - - 637,875 Wellness 9,639 50,000 214,000 Fixed Charges 93,403 82,585 92,804 Affordable Health Care Act Fees 376,020 174,245 35,000 Total Expenses $ 91,761,815 $ 97,039,775 $ 103,005,163 Excess of Revenues over Expenses $ 1,646,152 Attachment 5
Frederick County Public Schools Food & Nutrition Services Fund Fiscal Year 2018 FY 2016 FY 2017 FY 2018 Approved Recommended Actual Revenues Federal $ 6,829,377 $ 6,732,114 $ 7,184,655 State 303,450 333,311 376,283 Charges for Services 4,421,391 4,438,710 4,720,909 Other 163,219 94,444 96,368 Subtotal $ 11,717,437 $ 11,598,579 $ 12,378,215 Nonoperating Revenue Use of Fund Balance - - - Total Revenues $ 11,717,437 $ 11,598,579 $ 12,378,215 Operating Expenses Salaries Administrative $ 537,910 $ 502,181 $ 805,316 Schools 3,333,896 3,312,504 3,469,868 Subtotal $ 3,871,806 $ 3,814,685 $ 4,275,184 Contracted Services $ 128,321 $ 120,000 $ 100,000 Supplies and Materials Purchased Food $ 3,429,441 $ 3,176,173 $ 3,455,714 USDA Commodities & Processing 1,447,421 1,316,124 1,272,557 Other Supplies 228,046 196,000 264,700 Subtotal $ 5,104,908 $ 4,688,297 $ 4,992,971 Other Employee Insurance and Benefits $ 2,593,728 $ 2,674,972 $ 2,644,400 Other 87,825 200,625 204,560 Subtotal $ 2,681,553 $ 2,875,597 $ 2,848,960 Equipment $ 95,974 $ 100,000 $ 161,100 Total Operating Expenses $ 11,882,562 $ 11,598,579 $ 12,378,215 Excess of Revenues over Expenses $ (165,125) FY 2017 Prices Proposed FY 2018 Prices Elementary Breakfast $ 1.45 $ 1.45 Secondary Breakfast $ 1.70 $ 1.70 Reduced-Price Breakfast $ 0.30 $ 0.30 Elementary Lunch $ 2.25 $ 2.35 Secondary Lunch $ 2.50 $ 2.60 Reduced-Price Lunch $ 0.40 $ 0.40 Attachment 6