FINANCIAL SECTION - Amazon Web Services … · FINANCIAL SECTION 49 Frederick County ... FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Approved Budget ... 4% over the fiscal

FINANCIAL SECTION

Frederick County Public Schools FY 2018 Operating Budget49

Financial

FY 2014 Actual FY 2015 Actual FY 2016 ActualFY 2017

Approved BudgetFY 2018

Approved Budget

Frederick County Government

Unrestricted Fund $221,884,100 $223,054,977 $228,289,126 $247,066,477 $260,826,623

Restricted Fund 19,292,887 18,429,809 21,075,286 11,216,320 11,430,113

School Construction Fund 24,454,730 18,909,004 40,704,125 16,215,681 67,276,605

Debt Services 28,750,808 29,622,299 30,523,166 27,879,264 32,301,775

Total Frederick County Government $294,382,525 $290,016,089 $320,591,703 $302,377,742 $371,835,116

State of Maryland

Unrestricted Fund

Current Expenses $186,922,752 $188,347,452 $190,367,343 $187,657,535 $193,018,621

Geographic Cost of Education Index 6,450,455 6,498,588 3,309,089 6,583,696 6,729,963

Transportation 10,828,151 10,968,212 11,208,393 11,349,103 11,636,755

Transportation - Special Education 897,000 910,000 955,000 935,000 980,000

Handicapped Children 10,248,026 10,087,164 10,170,903 10,206,260 10,633,800

Nonpublic Placement 3,910,971 4,349,709 4,226,492 4,303,785 4,315,161

Limited English Proficiency 6,530,079 6,744,127 7,055,301 7,276,013 8,418,970

Net Taxable Income 469,554 1,314,911 797,378 1,921,697 2,020,474

Miscellaneous Revenue 19,438 8,004 2,358 15,000 15,000

Restricted Fund

State Retirement Contribution 31,980,586 32,836,193 32,575,239 33,220,992 31,344,000

Intergovernmental Transfer 1,437,694 1,300,000 1,300,000 1,540,000 1,390,000

Restricted Grants 1,828,417 2,527,446 1,078,526 1,883,414 1,883,414

School Construction Fund 19,591,739 12,857,288 24,045,332 21,745,000 19,984,000

Food and Nutrition Services Fund 245,319 264,175 303,450 333,311 376,283

Total State of Maryland $281,360,181 $279,013,269 $287,394,804 $288,970,806 $292,746,441

Federal Government

Unrestricted Impact Aid $985 $24,613 $27,603 $0 $50,000

Restricted Grants 16,328,348 16,472,649 15,990,044 19,331,295 18,574,254

Food and Nutrition Services Fund 5,741,727 6,304,428 6,829,377 6,732,114 7,184,655

Total Federal Government $22,071,060 $22,801,690 $22,847,024 $26,063,409 $25,808,909

Other Sources

Unrestricted Fund

Tuition $196,106 $206,774 $127,649 $205,000 $205,000

Sports Fees 646,935 643,450 632,515 643,360 643,360

Investment Earnings 15,885 8,806 32,701 50,000 50,000

Other Revenue 1,843,521 1,429,593 1,706,467 2,026,000 2,667,875

Use of Prior Year Fund Balance 5,829,000 6,478,855 5,732,764 6,632,759 9,219,883

Restricted Fund 1,197,471 804,730 1,213,112 1,762,265 2,462,265

School Construction Fund 0 0 0 0 0

Food and Nutrition Services Fund

Sales and Services 4,883,435 4,538,211 4,421,391 4,438,710 4,720,909

Miscellaneous 143,709 120,493 163,219 94,444 96,368

Use of Prior Year Fund Balance 0 0 0 0 0

Self-Insurance Fund

Interest Income 4,146 1,664 4,468 3,000 25,000

Medicare Part D Subsidy/ERRP Rebate 1,230,609 727,499 2,358,435 2,100,000 2,962,000

Use of Prior Year Fund Balance 0 0 0 0 2,232,420

Contributions 17,412,940 18,463,312 19,957,865 21,331,324 22,697,210

Total Other Sources $33,403,757 $33,423,387 $36,350,586 $39,286,862 47,982,290

Interfund Transfer

Self-Insurance Fund 62,733,102 65,154,659 71,087,199 73,605,451 75,088,533

Total Interfund Transfer $62,733,102 $65,154,659 $71,087,199 $73,605,451 $75,088,533

Total All Funds $693,950,625 $690,409,094 $738,271,316 $730,304,270 $813,461,289

Revenue Summary

Frederick County Public Schools FY 2018 Operating Budget 50

Financial

Expenditure SummaryFY 2014 Actual FY 2015 Actual FY 2016 Actual

FY 2017 Approved Budget


Unrestricted Fund

Administration $8,044,207 $8,697,024 $9,129,489 $9,445,758 $10,531,465

Mid-Level Management 31,101,749 30,616,422 31,351,269 32,132,836 34,671,982

Instructional Salaries and Wages 190,696,081 191,938,685 189,234,272 193,527,283 204,498,661

Textbooks and Instructional Supplies 6,834,463 8,552,880 7,629,536 8,065,903 8,588,014

Other Instructional Costs 1,488,419 1,379,094 1,519,299 1,542,520 1,719,895

Special Education 43,448,928 45,637,145 46,614,957 48,274,463 51,941,846

Student Personnel Services 2,665,096 2,595,818 2,580,107 2,962,532 3,098,954

Student Health Services 169,866 190,113 187,287 213,688 360,354

Student Transportation 19,689,635 18,853,839 19,230,793 20,056,544 21,129,628

Operation of Plant 35,325,861 32,653,759 31,962,619 35,276,708 35,793,364

Maintenance of Plant 11,153,655 10,569,628 11,754,970 12,012,123 12,653,691

Fixed Charges 97,462,093 101,921,977 102,635,174 120,137,835 123,883,612

Food Services 0 0 0 0 0

Community Services 644,586 462,009 596,350 554,322 576,057

Capital Outlay 2,709,640 1,590,246 1,796,351 2,669,170 1,983,962

Total Unrestricted Fund $451,434,279 $455,658,639 $456,222,473 $486,871,685 $511,431,485

Restricted Fund

Restricted Grants $20,791,930 $21,103,668 $20,694,899 $24,516,974 $24,309,933

County Pension Cost Sharing 7,470,128 8,438,605 9,858,314 0 0

County In-kind Services 11,822,759 9,991,204 10,126,307 11,216,320 11,430,113

MSDE Pension Contribution 31,980,586 32,836,193 32,575,239 33,220,992 31,344,000

Total Restricted Fund $72,065,403 $72,369,670 $73,254,759 $68,954,286 $67,084,046

School Construction Fund

Capital Budget $44,046,469 $31,766,292 $64,749,457 $37,960,681 $87,260,605

Total School Construction Fund $44,046,469 $31,766,292 $64,749,457 $37,960,681 $87,260,605

Food and Nutrition Services Fund

Operating Expenses $10,720,173 $10,971,031 $11,882,562 $11,598,579 $12,378,215

Total Food and Nutrition Services Fund $10,720,173 $10,971,031 $11,882,562 $11,598,579 $12,378,215

Self-Insurance Fund

Operating Expenses $80,182,857 $85,694,841 $91,761,815 $97,039,775 $103,005,163

Total Self-Insurance Fund $80,182,857 $85,694,841 $91,761,815 $97,039,775 $103,005,163

Debt Services

Principal $19,292,215 $21,009,789 $22,687,173 $19,693,002 $22,240,177

Interest 9,458,593 8,612,510 7,835,993 8,186,262 10,061,598

Total Debt Services $28,750,808 $29,622,299 $30,523,166 $27,879,264 $32,301,775

Total All Funds $687,199,989 $686,082,772 $728,394,232 $730,304,270 $813,461,289


Financial

The FCPS FY 2018 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, 2017 through June 30, 2018. 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 Budget 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 FY 2018 operating budget is $578.5 million - an increase of $22.7 million from FY 2017.

Operating Budget


Financial

The adopted fiscal year 2018 operating budget totals $578,515,531. It reflects an increase of $22,689,560 or 4% over the fiscal year 2017 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 $272.3 million is $10.0 million above the level of funding required under state law. Esti-mated state funds are $272.4 million, an increase of approximately $5.4 million. Projected student enrollment of 41,876 is an increase of 1,057 students from fiscal year 2017 projected enrollment.



Approved Budget

REVENUE:

Frederick County Government $241,176,987 $241,484,786 $249,364,412 $258,282,797 $272,256,736

State of Maryland 261,523,123 265,891,806 263,046,022 266,892,495 272,386,158

Federal Government 16,329,333 16,497,262 16,017,647 19,331,295 18,624,254

Other 3,899,918 3,093,353 3,712,444 4,686,625 6,028,500

Fund Balance - Prior Years 5,829,000 6,478,855 5,732,764 6,632,759 9,219,883

Total Revenue: $528,758,361 $533,446,062 $537,873,289 $555,825,971 $578,515,531

EXPENDITURES:

By Restricted and Unrestricted

Unrestricted Programs $451,434,279 $455,658,639 $456,222,473 $486,871,685 $511,431,485

Restricted Programs 72,065,403 72,369,670 73,254,759 68,954,286 67,084,046

Total by Restricted/Unrestricted: $523,499,682 $528,028,309 $529,477,232 $555,825,971 $578,515,531

By Category

Administration $9,153,761 $8,953,619 $9,936,912 $10,261,624 $12,052,413

Mid-Level Administration 31,505,129 30,992,325 31,811,390 32,616,494 35,081,807






Student Health Services 6,076,917 6,410,009 6,411,420 7,072,822 7,296,270




Fixed Charges 142,360,383 146,874,563 151,300,400 159,362,416 160,602,059

Food Service 9,628 4,959 51,544 60,000 60,000

Community Services 969,208 852,240 1,056,474 1,066,734 1,111,841

Capital Outlay 2,716,281 1,590,246 1,796,351 2,719,345 2,034,137

Total by Category: $523,499,682 $528,028,309 $529,477,232 $555,825,971 $578,515,531

Full-time Equivalent (FTE) Positions

Budgeted FTE 5,565.12 5,671.62 5,625.24 5,629.06 5,712.49

Enrollment

Grades PreK-12 40,715 40,757 40,720 40,819 41,876

Cost Per Pupil

Grades PreK-12 $12,858 $12,956 $13,003 $13,617 $13,815

Schools In Use

Elementary 36 36 36 36 36

Secondary 23 23 23 23 23

Charter 3 3 3 3 3

Other 4 4 4 4 4

Total Schools: 66 66 66 66 66

Operating Budget Highlights


Financial



Approved Budget

REVENUE FROM COUNTY SOURCES:

County Unrestricted Revenue $221,884,100 $223,054,977 $228,289,126 $247,066,477 $260,826,623

County Restricted Revenue:

Support for Pension Cost Sharing $7,470,128 $8,438,605 $9,858,314 $0 $0

Sale of Surplus Properties 1,748,566 0 1,090,665 0 0

In-Kind - Sale of Surplus Properties 0 0 0 0 0

In-Kind - I.I.T. Computer Services 515,212 0 0 0 0

In-Kind - School Health Program 5,907,051 6,219,896 6,224,134 6,809,134 6,885,916

In-Kind - Frederick County Development Center 2,025,471 2,143,994 2,154,589 2,413,471 2,522,154

In-Kind - School Resource Officers 1,394,645 1,364,521 1,445,821 1,630,518 1,657,640

In-Kind - Insurance Appraisals 0 33,400 900 3,000 3,000

In-Kind - Internal Audit Services 18,504 3,182 74,819 133,267 123,395

In-Kind - Crossing Guards 213,310 226,211 226,044 226,930 238,008

Subtotal County Restricted Revenue $19,292,887 $18,429,809 $21,075,286 $11,216,320 $11,430,113

TOTAL COUNTY FUNDS $241,176,987 $241,484,786 $249,364,412 $258,282,797 $272,256,736

REVENUE FROM STATE SOURCES:

State Unrestricted Funds:

State Share of Current Expenses $186,922,752 $188,347,452 $190,367,343 $187,657,535 $193,018,621


Transportation 10,828,151 10,968,212 11,208,393 11,349,103 11,636,755






Other Miscellaneous State Revenues 19,438 8,004 2,358 15,000 15,000

Subtotal State Unrestricted Revenue $226,276,426 $229,228,167 $228,092,257 $230,248,089 $237,768,744

State Restricted Funds:

State Retirement Contribution $31,980,586 $32,836,193 $32,575,239 $1,883,414 $1,883,414

Special Education - Intergovernmental Transfer 1,437,694 1,300,000 1,425,000 1,540,000 1,390,000

Various State Restricted Projects 1,828,417 2,527,446 953,526 33,220,992 31,344,000

Subtotal State Restricted Revenue $35,246,697 $36,663,639 $34,953,765 $36,644,406 $34,617,414

TOTAL STATE FUNDS $261,523,123 $265,891,806 $263,046,022 $266,892,495 $272,386,158

REVENUE FROM FEDERAL SOURCES:

Title I-A - Local System Grants $3,750,096 $4,135,632 $4,131,284 $4,388,472 $4,215,959

Title II-A - Teacher Quality 1,044,018 773,976 863,105 867,000 692,783

Title III-A - Language Acquisition 300,198 277,213 275,687 276,000 324,663

Title IV-B - 21st Century Learning Centers 533,811 468,094 1,033,132 1,000,000 800,000

Homeless Children and Youth 29,775 5,373 0 0 0

IDEA - Special Education 7,901,376 7,779,507 7,475,081 7,764,255 7,343,960

Perkins Career and Technology Education 274,555 281,187 259,736 265,111 259,736

Federal Stimulus/Race to the Top 209,561 1,070,927 0 0 0

Federal Stimulus - Carryover 0 0 0 0 0

Other (Restricted Grants) 2,284,958 1,680,740 1,952,019 4,770,457 4,937,153

Subtotal Federal Restricted Funds $16,328,348 $16,472,649 $15,990,044 $19,331,295 $18,574,254

Unrestricted Federal Revenues $985 $24,613 $27,603 $0 $50,000

TOTAL FEDERAL FUNDS $16,329,333 $16,497,262 $16,017,647 $19,331,295 $18,624,254

Operating Budget Revenue

Updated 9/26/2017Frederick County Public Schools FY 2018 Operating Budget 54

Financial



Approved Budget

REVENUE FROM LOCAL SOURCES:

Tuition from Patrons:

Regular Day Tuition $55,489 $71,749 $70,626 $65,000 $65,000

Nonresident Pupils 67,290 74,784 3,530 90,000 90,000

Summer Programs 73,327 60,241 53,493 50,000 50,000

Subtotal Tuition $196,106 $206,774 $127,649 $205,000 $205,000

Other Revenue:

Sports Fees $646,935 $643,450 $632,515 $643,360 $643,360

Net Gate Receipts 0 0 0 0 $39,000

Professional Development Fees 30,102 22,098 25,287 20,000 55,000


Subtotal Other Revenue $1,161,897 $974,338 $982,774 $1,063,360 $1,137,360

Local Restricted Projects $1,197,471 $803,573 $1,213,112 $1,762,265 $2,462,265

TOTAL LOCAL FUNDS $2,555,474 $1,984,685 $2,323,535 $3,030,625 $3,804,625

OTHER SOURCES:

Facility Rentals $480,049 $503,048 $642,889 $500,000 $500,000

Cell Tower Rentals 106,053 124,021 133,837 125,000 125,000

Pool Rentals 82,069 83,590 84,335 90,000 90,000

Unanticipated Revenue 0 0 0 500,000 500,000

Energy Rebates 172,793 9,669 1,080 120,000 0

Procurement Card Rebates 204,043 188,108 213,402 175,000 175,000

Earnings from Investments 15,885 8,806 32,701 50,000 50,000

Net Gate Receipts 0 0 0 0 637,875

Other Miscellaneous 283,552 191,426 280,665 96,000 146,000

TOTAL OTHER SOURCES $1,344,444 $1,108,668 $1,388,909 $1,656,000 $2,223,875

PRIOR BALANCE AVAILABLE: $5,829,000 $6,478,855 $5,732,764 $6,632,759 $9,219,883

TOTAL $528,758,361 $533,446,062 $537,873,289 $555,825,971 $578,515,531

Operating Budget Revenue (Continued)


Financial

MAINTENANCE OF EFFORT

Five-Year History of County Maintenance of Effort Calculation

Fiscal YearMaintenance of Effort Calcula-tion

Additional RetirementSB 1301

Required Maintenance of

Effort Level

Program Shift*

One-Time Nonrecurring

Appropriation**

Approved County Appropriation***

2018 250,826,623 0 250,826,623 0 600,000 260,826,623

2017 236,566,477 0 236,566,477 0 0 247,056,477

2016 224,089,126 9,858,314 233,947,440 0 0 238,147,440

2015 222,529,620 8,438,605 230,968,225 525,357 0 231,493,582

2014 221,884,100 7,470,128 229,354,228 0 1,748,566 231,102,794

* Technology service contracts were previously provided in-kind by the county. Starting in FY 2015, the county began appropriating funds to FCPS for the expense.

** In FY 2014, funds from the sale of surplus FCPS properties were used for principal payments on the central office lease.In FY 2018, the funds are used for Peoplesoft Financial software upgrade.

*** Excludes county in-kind services.

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 2018 local appropriation is $10.0 million above the required MOE.


Financial

Summary of Operating Budget Expenditures by MSDE Category and Object$578,515,531

The school system’s 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.

Category Object

Salaries and Wages

Contracted Services

Supplies and Materials

Other ChargesLand, Build-

ings and Equipment

Transfers Total

Administration $7,846,733 $3,410,708 $247,430 $467,541 $80,000 $0 $12,052,412

Mid-Level Management 32,264,290 809,273 550,937 1,437,648 0 19,659 35,081,807

Instructional Salaries and Wages

209,900,143 0 0 0 0 0 209,900,143

Textbooks and Instructional Supplies

0 0 9,934,564 0 0 0 9,934,564

Other Instructional Costs 0 1,540,397 0 852,174 146,142 28,482 2,567,195

Special Education 48,153,931 3,910,675 557,072 9,714,460 38,343 0 62,374,481

Student Personnel Services

3,311,637 10,100 19,172 154,377 0 19,679 3,514,965

Student Health Services 124,221 6,908,591 210,458 53,000 0 0 7,296,270

Student Transportation 14,761,880 782,731 3,301,506 84,067 2,779,043 0 21,709,227

Operation of Plant 16,899,098 5,025,338 1,358,786 14,123,523 170,000 0 37,576,745

Maintenance of Plant 8,541,736 1,741,736 1,748,419 224,793 443,000 0 12,699,684

Fixed Charges 0 0 0 159,236,906 0 1,365,153 160,602,059

Food Services 30,000 0 13,500 16,500 0 0 60,000

Community Services 648,748 118,046 251,212 70,464 0 23,372 1,111,842

Capital Outlay 875,422 752,139 9,900 76,585 320,091 0 2,034,137

Total by Category/Object $343,357,839 $25,009,734 $18,202,956 $186,512,038 $3,976,619 $1,456,345 $578,515,531

OPERATING BUDGET


Financial

OPERATING BUDGET

CATEGORY 01 ADMINISTRATIONAdministration 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 affecting the school system as a whole 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 MANAGEMENTMid-level management includes 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 WAGESInstructional salaries and wages include regular and supplemental pay for staff whose responsibilities are 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 Teacher. Special Education salaries and wages are accounted for in Category 06 (Special Education).

CATEGORY 04 TEXTBOOKS AND INSTRUCTIONAL SUPPLIESTextbooks and instructional supplies include 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 COSTSOther instruction costs include 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 EDUCATIONSpecial Education includes 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 SERVICESStudent personnel services include 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 Student health service activities are 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.


Financial

CATEGORY 09 STUDENT TRANSPORTATIONStudent transportation include 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 PLANTThe operation of plant activities are 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 The maintenance of the plant includes 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 are included in maintenance. 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 12 FIXED CHARGESFixed charges include 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.

CATEGORY 13 FOOD SERVICESFood service activities are concerned with providing food to students and staff. Only expenditures that are not reimbursable are reported in the operating budget. The Local Education Agency (LEA) 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 SERVICESCommunity services include 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 OUTLAYCapital outlay activities are 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.

OPERATING BUDGET


Financial

Instructional Salaries & Wages$209,900,143

36.28%

Mid-Level Management$35,081,807

6.06%

Administration$12,052,412

2.08%

Capital Outlay$2,034,137

0.35%

Student Health Services$7,296,270

1.27%

Student Transportation Services

$21,709,2273.75%

Maintenance of Plant$12,699,684

2.20%

Operation of Plant$37,576,745

6.50%

Community Services$1,111,842

0.19%

Student Personnel Services

$3,514,9650.61%

Food Services$60,000

.01%

Textbooks & Instructional Supplies

$9,934,5641.72%

Other Instructional Costs$2,567,195

0.44%

Special Education$62,374,481

10.78%

Fixed Charges$160,602,059

27.76%

FY 2018 Expenditures by Category Restricted and Unrestricted$578,515,531

OPERATING BUDGET


Financial

FY 2018 Expenditures by Object Restricted and Unrestricted

SALARIES AND WAGESSalaries and wages include those 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 SERVICESContracted services include items such as renting land, buildings and equipment, maintenance of specialized equipment and vehicles, software maintenance, printing, medical, fingerprinting services, legal and financial consulting and various other technical and professional services.

SUPPLIES AND MATERIALSupplies and materials are consumable items that 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 CHARGESOther charges include 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 EQUIPMENTFixed assets such as land, buildings, machinery, vehicles, and furniture and fixtures are included in this object. Items considered equipment have a per-unit cost of $5,000 or more, are depreciable and are repaired rather than replaced.

TRANSFERSTransfers include 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.

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:

Objects of Expenditure

Salaries and Wages$343,357,839

59.35%

Transfers$1,456,345

0.25%

Contracted Services$25,009,734

4.32%

Supplies and Materials$18,202,956

3.15%

Land, Buildings and Equipment$3,976,619

0.69%

Other Charges$186,512,038

32.24%


Financial

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.

Operating Budget Expenditure Summary

FY 2014 Actual FY 2015 Actual FY 2016 ActualFY 2017 Approved Budget


Category

Administration $9,153,761 $8,953,619 $9,936,910 $10,261,624 $12,052,412

Mid-Level Management 31,505,129 30,992,325 31,811,392 32,616,494 35,081,807






Student Health Services 6,076,917 6,410,009 6,411,420 7,072,822 7,296,270




Fixed Charges 142,360,383 146,874,563 151,300,400 159,362,416 160,602,059

Food Services 9,628 4,959 51,544 60,000 60,000

Community Services 969,208 852,240 1,056,474 1,066,734 1,111,842

Capital Outlay 2,716,281 1,590,246 1,796,351 2,719,345 2,034,137

Total $523,499,682 $528,028,309 $529,477,232 $555,825,971 $578,515,531

Object

Salaries and Wages $312,528,856 $314,900,883 $318,708,665 $323,784,153 $343,357,839

Contracted Services 25,342,662 21,947,351 23,423,726 24,012,693 25,009,734

Supplies and Materials 18,355,587 19,378,450 18,683,179 17,423,725 18,202,956

Other Charges 160,872,471 166,369,006 179,125,956 184,923,533 186,512,038

Equipment 3,346,688 2,369,459 3,125,026 3,794,138 3,976,619

Transfers 3,053,418 3,063,160 1,463,864 1,887,729 1,456,345

Total $523,499,682 $528,028,309 $544,530,416 $555,825,971 $578,515,531


Financial


Financial


Financial

Unrestricted Budget Revenue

FY 2014 Actual FY 2015 Actual FY 2016 ActualFY 2017 Approved

BudgetFY 2018 Approved

Budget

Revenues from County $221,884,100 $223,054,977 $228,289,126 $247,066,477 $260,826,623

Revenue From State Sources:

State Share of Current Expenses $186,922,752 $188,347,452 $190,367,343 $187,657,535 $193,018,621


Transportation 10,828,151 10,968,212 11,208,393 11,349,103 11,636,755






Other Miscellaneous State Revenues 19,438 8,004 2,358 15,000 15,000

Total State Funds $226,276,426 $229,228,167 $228,092,257 $230,248,089 $237,768,744

Revenues From Federal Sources $985 $24,613 $27,603 $0 $50,000

Revenue From Local Sources:

Tuition from Patrons:

Regular Day Tuition $55,489 $71,749 $70,626 $65,000 $65,000

Nonresident Pupils 67,290 74,784 3,530 90,000 90,000

Summer Programs 73,327 60,241 53,493 50,000 50,000

Subtotal Tuition $196,106 $206,774 $127,649 $205,000 $205,000

Other Revenue:

Sports Fees $646,935 $643,450 $632,515 $643,360 $643,360

Net Gate Fees 0 0 0 0 39,000

Professional Development Fees 30,102 22,098 25,287 20,000 55,000


Subtotal Other Revenue $1,161,897 $974,338 $982,774 $1,063,360 $1,137,360

Total Local Funds $1,358,003 $1,181,112 $1,110,423 $1,268,360 $1,342,360 Other Sources:

Facility Rentals $480,049 $503,048 $642,889 $500,000 $500,000

Cell Tower Rentals 106,053 124,021 133,837 125,000 125,000

Pool Rentals 82,069 83,590 84,335 90,000 90,000

Unanticipated Revenue 0 0 0 500,000 500,000

Energy Rebates 172,793 9,669 1,080 120,000 0

Procurement Card Rebates 204,043 188,108 213,402 175,000 175,000

Earnings from Investments 15,885 8,806 32,701 50,000 50,000

Other Miscellaneous 283,552 191,426 280,665 96,000 146,000

Transfer from Self-Insurance Fund 0 0 0 0 637,875

Total Other Funds $1,344,444 $1,108,668 $1,388,909 $1,656,000 $2,223,875

Prior Balance Available: $5,829,000 $6,478,855 $5,732,764 $6,632,759 $9,219,883

Total $456,692,958 $461,076,392 $464,641,082 $486,871,685 $511,431,485

The unrestricted operating budget revenues for FY 2018 are estimated at $511.4 million or 5.0% more thanFY 2017. The school system’s 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 (MOE). The county funding is $10.0 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 $9.2 million from prior year fund balance and $3.6 million from various fees, tuition and interest.


Financial

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Board of Education $197,780 $381,168 $290,351 $290,274 $307,403

Superintendent $318,595 $283,605 $293,978 $291,744 $312,668

Subtotal $516,375 $664,773 $584,329 $582,018 $620,071

Administration, Curriculum, Communications, Technology & Support of Schools

Office of the Deputy Superintendent $25,073 $303,695 $318,269 $319,233 $342,145

Communication Services $196,261 $1,133,134 $1,079,082 $1,136,781 $1,113,685

Accelerating Achievement & Equity 0 0 $271,953 $253,450 $3,586,818

Special Education & Psychological Services 10,203,630 46,758,426 48,051,496 49,259,019 55,426,365

System Accountability & School Improvement $102,982 $2,463,758 $2,585,730 $2,641,366 $2,777,051

Technology Infrastructure $4,917,735 $5,918,936 $5,776,915 $6,327,119 $6,312,938

School Administration & Leadership

Office of the Executive Director & Instructional Directors $325,738 $3,522,714 $3,787,012 $3,954,971 $4,001,933

Elementary Schools 2,895,521 90,586,114 89,229,399 91,023,976 97,665,645

Secondary Schools 3,945,005 0 0 0 0

Middle Schools 0 46,892,242 46,308,197 46,686,670 48,956,679

High Schools 0 62,755,210 62,904,835 63,348,176 67,148,330

Charter Schools 5,700,441 6,633,414 7,138,948 8,069,360 8,984,250

Other Schools & Programs 1,225,687 0 - 0 0

Student Services 833,515 2,561,106 2,414,138 3,041,179 3,305,591

Interscholastic Athletics & Extracurricular Activities 2,586,914 0 0 0 0

$17,512,821 $212,950,800 $211,782,529 $216,124,332 $230,062,428

Curriculum, Instruction & Innovation

Office of the Executive Director $1,386,501 $2,574,939 $1,527,079 $1,911,024 $1,851,901

Curriculum Supervision 2,318,602 9,785,693 9,763,526 9,335,234 7,585,192

Professional Learning 664,495 760,411 728,609 847,894 966,021

$4,369,598 $13,121,043 $12,019,214 $12,094,152 $10,403,114

Subtotal $37,328,100 $282,649,792 $281,885,188 $288,155,452 $310,024,554

Unrestricted Budget by Departments


Financial

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Legal Services Division

Office of the Chief of Staff & Legal Counsel $57,630 $305,055 $304,122 $317,336 $342,019

Human Resources

Administration, Talent Acquisition & Training $249,011 $2,141,078 $2,080,836 $2,234,814 $2,404,754

Tuition Reimbursement/Workshops/Stipends 1,648,845 1,700,221 2,054,414 2,246,292 2,444,838

$1,897,856 $3,841,299 $4,135,250 $4,481,106 $4,849,592

Subtotal $1,955,486 $4,146,354 $4,439,372 $4,798,442 $5,191,611

Operations Division

Office of the Chief Operating Officer $18,734 $447,305 $374,071 $325,888 $344,309

Facilities Services

Facilities Operations & Maintenance $11,889,854 $13,157,519 $12,780,735 $13,671,776

Facilities Construction Management & Planning $1,072,040 $1,364,244 1,860,741 $1,688,349 $1,766,295

Custodial Services 2,677,884 13,945,024 13,829,152 14,217,343 14,869,611

Environmental Health & Safety 330,891 0 0 0 0

Maintenance of Plant 4,842,234 0 0 0 0

Energy Management & Recycling 12,125,374 11,517,494 10,871,453 13,839,798 13,665,834

$21,048,423 $38,716,616 $39,718,865 $42,526,225 $43,973,516

Security & Emergency Management $297,956 $540,670 $424,301 $587,747 $602,990

Transportation $7,727,251 $18,909,351 $19,530,505 $20,274,432 $21,562,522

Subtotal $29,092,364 $58,613,942 $60,047,742 $63,714,292 $66,483,337

Fiscal Services Division

Office of the Chief Financial Officer $18,493 $347,895 $238,897 $240,781 $257,699

Fiscal Services

Fiscal Services 0 2,618,572 3,299,071 3,343,857 3,638,639

Accounting, Budget & Finance, Purchasing 156,671 0 0 0 0

Warehouse -147,948 0 0 0 0

$8,723 $2,618,572 $3,299,071 $3,343,857 $3,638,639

Community Services $635,884 0 0 0 0

Regular Salaries - Fixed Charges - Other

Non-Departmental $0 $106,617,311 $105,726,873 $126,036,843 $125,215,576

Regular Salaries 281,187,465 0 0 0 0

Substitute Salaries 3,018,562 0 0 0 0

Fixed Charges, Insurance & Other 91,328,553 0 0 0 0

General Fund Support to Other Funds 6,344,269 0 0 0 0

$381,878,849 $106,617,311 $105,726,873 $126,036,843 $125,215,576

Subtotal $382,541,949 $109,583,778 $109,264,841 $129,621,481 $129,111,914

Total $451,434,274 $455,658,639 $456,222,473 $486,871,685 $511,431,485

Unrestricted Budget by Departments


Financial


Financial

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

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 2.00 2.00 1.00 1.00 1.00

Budget by Object Classes

Salaries & Wages $75,170 $235,611 $154,075 $154,774 $161,203

Contracted Services 55,690 73,151 67,539 64,900 75,600

Supplies & Materials 7,752 4,118 5,421 5,600 5,600

Other Charges 59,168 68,288 63,316 65,000 65,000

Equipment 0 0 0 0 0

Total $197,780 $381,168 $290,351 $290,274 $307,403

Salary and wage expenditures for itemized positions for fiscal year 2014 are reported under the Fiscal Services Division. Beginning with FY 2015, those costs are reflected at the departmental level.


Financial

Superintendent’s Cabinet

Division of Academics, Communications, Technology

& Student Achievement(ACTS)

Division of Fiscal Services

Division of Legal Services

Division of Operations

Human Resources Department

(HR)

Curriculum Instruction

& Innovation Department (CII)

School Administration & Leadership

Department (SAL)

Accelerating Achievement &

Equity Department (AAE)

Paula LawtonExecutive Director

Dr. Kevin CuppettExecutive Director

Tracey LucasExecutive Director

Dr. Keith HarrisExecutive Director

Dr. Theresa AlbanSuperintendent

Dr. Mike MarkoeDeputy Superintendent

Leslie Pellegrino, CPAChief Financial Officer

Paul LeboChief Operating Officer

Jamie Cannon, Esq.Chief of Staff & Legal Counsel


Financial

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 day-to-day operations and management of the public schools to ensure the aspirational goals for students, staff and the community are met.

OFFICE OF THE SUPERINTENDENT

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.

The following executive positions report directly to the Superintendent:

• Deputy Superintendent• Chief Operating Officer• Chief Financial Officer• Chief of Staff and Legal Counsel

Office of the Superintendent

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 2.00 2.00 2.00 2.00 2.00


Salaries & Wages $0 $264,004 $277,586 $272,694 $293,618

Contracted Services 300,000 0 0 0 0

Supplies & Materials 1,041 293 516 650 650

Other Charges 16,169 19,308 15,876 18,400 18,400

Equipment 1,385 0 0 0 0

Total $318,595 $283,605 $293,978 $291,744 $312,668



Financial

Division of Academics, Communications, Technology & Student Achievement (ACTS)

(CII)Curriculum Instruction &

Innovation, PreK-12

(SAL)School Administration &

Leadership Department, PreK-12

(AAE)Accelerating Achievement

& Equity Department

Communication Services

Department

Technology Infrastructure Department

System Accountability &

School Improvement Department

Michael DoerrerDirector

Edward GardnerDirector

Jamie AlivetoDirector

Dr. Mike MarkoeDeputy Superintendent

Dr. Kevin CuppettExecutive Director

Tracey LucasExecutive Director

Dr. Keith HarrisExecutive Director


Financial

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

Office of the Deputy Superintendent

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 3.00 3.00 3.00 3.00 3.00


Salaries & Wages $8,706 $291,162 $295,247 $298,583 $324,995

Contracted Services 637 1,853 8,507 2,800 2,000


Other Charges 3,533 3,376 5,935 4,600 3,600

Equipment 0 0 0 0 0

Total $25,073 $303,695 $318,269 $319,233 $342,145



Financial


Financial

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

Communications Services

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 15.40 15.00 14.00 14.00 13.00


Salaries & Wages $1,724 $942,736 $889,191 $939,506 $916,410



Other Charges 12,978 13,720 19,390 17,420 17,420

Equipment 0 12,114 12,868 0 0

Total $196,261 $1,133,134 $1,079,082 $1,136,781 $1,113,685



Financial

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

Accelerating Achievement & Equity

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 0 0 0 0 46.15


Salaries & Wages $0 $0 $0 $148,105 $3,148,479

Contracted Services 0 0 0 25,260 248,695

Supplies & Materials 0 0 0 49,285 135,804

Other Charges 0 0 0 30,800 53,840

Equipment 0 0 0 0 0

Total $0 $0 $0 $253,450 3,586,818

During FY 2017 positions were transferred to this department.


Financial

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

Special Education and Psychological Services

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 805.66 794.04 858.10 856.92 895.50


Salaries & Wages $1,115,082 $36,694,797 $37,666,736 $38,571,679 $44,374,725

Contracted Services 158,860 609,279 1,194,818 1,002,302 1,334,307


Other Charges 8,129,129 8,925,144 8,784,025 9,176,470 9,169,809

Equipment 5,694 13,878 0 0 38,343

Total $10,203,630 $46,758,426 $48,051,496 $49,259,019 $55,426,365



Financial

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

System Accountability and School Improvement

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 19.60 19.00 19.00 19.00 19.00


Salaries & Wages $19,739 $1,510,592 $1,410,835 $1,630,410 $1,747,512



Other Charges 11,046 11,230 14,167 15,799 15,800

Equipment 0 0 0 0 0

Total $102,982 $2,463,758 $2,586,730 $2,641,366 $2,777,051



Financial

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

Technology Infrastructure

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 35.00 32.00 32.00 32.00 31.00


Salaries & Wages $23,092 $2,012,744 $1,876,628 $2,070,044 $2,083,863


Supplies & Materials 653,425 1,136,037 947,648 1,222,975 1,219,925

Other Charges 2,847,023 1,699,382 1,653,204 1,649,067 1,620,013

Equipment 81,918 -1,300 116,318 183,042 180,000

Total $4,917,735 $5,918,936 $5,776,915 $6,327,119 $6,312,938



Financial

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

School Administration and Leadership

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 29.60 30.00 32.00 32.00 32.00


Salaries & Wages $86,926 $2,892,500 $3,160,082 $3,045,459 $3,245,041



Other Charges 31,523 37,380 58,920 91,075 105,966

Equipment 0 0 0 0 0

Total $325,738 $3,522,714 $3,787,012 $3,954,971 $4,001,933



Financial

This contains all the staffing and expenditures related to the operation of primary and 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. In a few areas, elementary schools accommodate grades 3-5, while nearby primary schools serve prekindergarten for 4 year olds through grade 2.

ELEMENTARY SCHOOLS

Elementary Schools

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 1,467.10 1,478.71 1,470.01 1,463.31 1,517.10


Salaries & Wages $1,139,896 $88,831,328 $87,349,550 $89,337,143 $95,814,747


Supplies & Materials 1,648,395 1,662,488 1,768,658 1,584,036 1,765,968

Other Charges 35,366 35,605 32,274 26,975 27,853

Equipment 2,702 0 0 0 0

Total $2,895,521 $90,586,114 $89,229,399 $91,023,976 $97,665,645



Financial

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 FY 2015 actual expenditures, the Secondary Schools costs are shown under Middle Schools or High Schools.

SECONDARY SCHOOLS

Secondary Schools

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 1,565.91 0 0 0 0


Salaries & Wages $1,254,606 $0 $0 $0 $0


Supplies & Materials 2,569,859 0 0 0 0

Other Charges 72,457 0 0 0 0

Equipment 0 0 0 0 0

Total $3,945,005 $0 $0 $0 $0


Financial

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 FY 2015 expenditures, Middle Schools costs were reported under Secondary Schools along with the High Schools.

MIDDLE SCHOOLS

Middle Schools

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 0 749.10 727.00 727.20 682.40


Salaries & Wages $0 $45,833,101 $45,299,772 $45,683,850 $47,770,198


Supplies & Materials 0 1,010,736 951,728 924,430 1,125,139

Other Charges 0 23,116 23,030 36,760 23,700

Equipment 0 0 0 0 0

Total $0 $46,892,242 $46,308,197 $46,686,670 $48,956,679


Financial

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 FY 2015 expenditures, High Schools costs were reported under Secondary Schools along with the Middle Schools.

HIGH SCHOOLS

High Schools

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 0 912.60 908.23 902.73 925.05


Salaries & Wages $0 $60,777,401 $60,995,455 $61,509,727 $65,160,153


Supplies & Materials 0 1,859,522 1,790,330 1,741,716 1,881,160

Other Charges 0 73,341 70,984 44,188 59,659

Equipment 0 0 1,234 0 0

Total $0 $62,755,210 $62,904,835 $63,348,176 $67,148,330


Financial

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 FY 2013, and FCPCS in FY 2014. 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.

CHARTER SCHOOLS

Carroll Creek Montessori Public Charter School - Opened FY 2013

Frederick Classical Public Charter School - Opened FY 2014

Monocacy Valley Montessori Public Charter School - Opened FY 2003

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 69.15 76.40 81.70 81.70 89.04


Salaries & Wages $3,522,310 $3,630,694 $4,097,511 $4,105,607 $4,532,897



Other Charges 997,267 1,286,371 1,590,670 2,144,648 2,494,482

Equipment 5,680 0 6,476 250,411 320,091

Total $5,700,441 $6,633,414 $7,138,948 $8,069,360 $8,984,250


Financial

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 10-12 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 http://education.fcps.org/ctc 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.

OTHER SCHOOLS AND PROGRAMS

Career and Technology Center, Frederick County Virtual School, and Heather Ridge School

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 68.80 0 0 0 0


Salaries & Wages $859,122 $0 $0 $0 $0




Equipment 0 0 0 0 0

Total $1,225,687 $0 $0 $0 $0


For FY 2015 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.


Financial

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

Student Services

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 32.00 24.36 24.36 28.36 27.36


Salaries & Wages $258,953 $2,315,326 $2,194,961 $2,714,343 $2,869,070



Other Charges 474,617 148,370 122,610 179,500 166,555

Equipment 0 0 0 0 0

Total $833,515 $2,561,106 $2,414,138 $3,041,179 $3,305,591



Financial

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 FY 2015, expenditures for Interscholastic Athletics and Extracurricular Activities costs are reported under School Administration and Leadership.

INTERSCHOLASTIC ATHLETICS AND EXTRACURRICULAR ACTIVITIES

Interscholastic Athletics and Extracurricular Activities

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual





Salaries & Wages $1,952,466 $0 $0 $0 $0




Equipment 0 0 0 0 0

Total $2,586,914 $0 $0 $0 $0

Salary and wage expenditures for itemized positions for fiscal year 2014 are reported under the Fiscal Services Division.


Financial

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.

CURRICULUM, INSTRUCTION, AND INNOVATION

Curiculum, Instruction, and Innovation

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 2.00 2.00 2.00 2.00 2.00


Salaries & Wages $121,429 $287,635 $238,361 $358,946 $453,701



Other Charges 30,204 20,446 43,706 91,300 83,600

Equipment 0 0 0 0 5,500

Total $1,386,501 $2,574,939 $1,527,079 $1,911,024 $1,851,901



Financial

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

Curriculum Supervision

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 98.17 107.10 94.96 104.96 72.55


Salaries & Wages $532,718 $8,556,483 $8,435,199 $8,140,872 $6,548,654


Supplies & Materials 1,253,787 668,833 807,006 868,941 832,701

Other Charges 136,072 149,335 113,172 70,992 70,232

Equipment 0 0 0 0 0

Total $2,318,602 $9,785,693 $9,763,526 $9,335,234 $7,585,192



Financial

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

Professional Learning

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 6.00 7.00 7.00 7.00 7.00


Salaries & Wages $636,579 $745,707 $691,064 $815,499 $895,915

Contracted Services 830 393 16,903 20,075 11,575


Other Charges 7,853 6,946 6,390 150 0

Equipment 0 0 0 0 0

Total $664,495 $760,411 $728,609 $847,894 $966,027



Financial

Division of Legal Services

Human ResourcesDepartment

Employee Benefits/ Wellness

Employee Relations/ Contract

Management

Talent Acquisition/ Management Certificated

Talent Acquisition/ Management

Support

Talent Competency/ Leadership

Development

Penny OpalkaSenior Manager

Nancy DietzSenior Manager

Gina KeeferSenior Manager

Robert WedgeSenior Manager

Mary TrapaneSenior Manager

Jamie Cannon, Esq.Chief of Staff & Legal Counsel

Paula LawtonExecutive Director


Financial

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

Office of the Chief of Staff and Legal Counsel

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 3.00 3.00 3.00 3.00 3.00


Salaries & Wages $0 $274,565 $278,784 $282,573 $304,256



Other Charges 10,992 21,933 9,607 8,000 8,000

Equipment 0 0 0 0 0

Total $57,630 $305,055 $304,122 $317,336 $342,019



Financial

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.

HUMAN RESOURCES

Administration, Talent Acquisition, and Training

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 31.00 27.00 29.00 29.00 28.00


Salaries & Wages $8,826 $1,983,469 $1,932,638 $2,057,581 $2,177,523



Other Charges 39,931 52,053 41,122 50,950 50,950

Equipment 0 0 0 0 0

Total $249,011 $2,141,078 $2,080,836 $2,234,814 $2,404,756



Financial

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

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 0 0 0 0 3.75


Salaries & Wages $503,163 $421,716 $595,618 $581,192 $779,738


Supplies & Materials 0 0 1925 0 0

Other Charges 1,145,682 1,205,581 1,378,836 1,561,000 1,561,000

Equipment 0 0 0 0 0

Total $1,648,845 $1,700,221 $2,054,414 $2,246,292 $2,444,838


Financial

Division of Operations

Paul LeboChief Operating Officer

Central Office Building

Management

ConstructionManagement

Facilities Planning Maintenance & Operations

Security and Emergency

Management

Transportation Services

Vickie BrashearsBuilding Manager

Roger FritzDirector

Beth PasierbSupervisor

Bob WilkinsonDirector

Scott BlundellSupervisor

Fred PunturieroDirector


Financial

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

Office of the Chief Operating Officer

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 2.00 4.00 4.00 4.00 3.00


Salaries & Wages $592 $439,281 $357,645 $304,338 $322,759

Contracted Services 10,556 456 11,666 13,200 13,200


Other Charges 3,102 6,444 2,794 4,250 4,250

Equipment 0 0 0 0 0

Total $18,734 $447,305 $374,071 $325,888 $344,309



Financial

In alignment with the new budgeting tool “MyBudgetFile”, the expenditures for fiscal year 2014 are reflected under Maintenance of Plant and Environmental Health and Safety.

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.

FACILITIES OPERATIONS AND MAINTENANCE

Facilities Operations and Maintenance

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 0 153.00 148.00 148.00 147.00


Salaries & Wages $0 $7,731,820 $8,496,775 $8,571,958 $9,243,001

Contracted Services 0 1,905,183 2,366,587 1,806,063 2,006,061

Supplies & Materials 0 1,987,690 1,893,257 1,916,530 1,936,530

Other Charges 0 181,545 148,225 193,184 193,184

Equipment 0 83,616 252,675 293,000 293,000

Total $0 $11,889,854 $13,157,519 $12,780,735 $13,671,776


Financial

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

Facilities Construction Management and Planning

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 14.00 11.00 11.00 11.00 13.00


Salaries & Wages $14,250 $859,859 $858,242 $899,900 $977,846



Other Charges 30,609 32,412 26,124 26,410 26,410

Equipment 687,093 227,277 0 0 0

Total $1,072,040 $1,364,244 $1,860,741 $1,688,349 $1,766,295



Financial

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

Custodial Services

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 357.69 356.00 356.00 359.00 359.00


Salaries & Wages $317,531 $11,771,220 $12,049,101 $12,443,179 $13,225,447

Contracted Services 1,431,551 1,115,022 882,874 780,056 620,056


Other Charges 6,880 17,735 16,441 12,300 12,300

Equipment 80,717 121,291 29,205 70,000 70,000

Total $2,677,884 $13,945,024 $13,829,152 $14,217,343 $14,869,611



Financial

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.

ENVIRONMENTAL HEALTH AND SAFETY

Environmental Health and Safety

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual





Salaries & Wages $43,364 $0 $0 $0 $0




Equipment 0 0 0 0 0

Total $330,891 $0 $0 $0 $0

In alignment with the new budgeting tool “MyBudgetFile”, the expenditures for fiscal years 2015, 2016, 2017 and 2018 are reflected under Facilities Operations and Maintenance.



Financial

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.

MAINTENANCE OF PLANT

Maintenance of Plant

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 143.00 0 0 0 0


Salaries & Wages $38,712 $0 $0 $0 $0

Contracted Services 2,129,802 0 0 0 0

Supplies & Materials 2,376,003 0 0 0 0


Equipment 188,025 0 0 0 0

Total $4,842,234 $0 $0 $0 $0

In alignment with the new budgeting tool “MyBudgetFile”, the expenditures for fiscal years 2015, 2016, 2017 and 2018 are reflected under Facilities Operations and Maintenance.



Financial

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

Energy Management and Recycling

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 2.00 1.00 1.00 1.00 1.00


Salaries & Wages $1,733 $85,540 $123,345 $88,670 $94,706



Other Charges 11,349,553 10,637,777 9,931,563 12,779,824 12,652,656

Equipment 0 0 0 0 0

Total $12,125,374 $11,517,494 $10,871,453 $13,839,798 $13,665,834



Financial

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

Security and Emergency Management

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 3.00 4.00 4.00 4.00 4.00


Salaries & Wages $156,644 $379,032 $268,487 $438,647 $453,890



Other Charges 1,352 7,328 692 7,600 7,600

Equipment 0 13,950 0 0 0

Total $297,956 $540,670 $424,301 $587,747 $602,990



Financial

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

Transportation

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 371.57 424.00 413.93 414.93 417.94


Salaries & Wages $1,156,660 $13,000,383 $13,145,909 $13,800,175 $14,665,740



Other Charges 82,786 47,258 41,154 35,125 35,650

Equipment 2,031,643 1,763,223 2,955,537 2,957,043 3,029,043

Total $7,727,251 $18,909,351 $19,530,505 $20,274,432 $21,562,522



Financial

Division of Fiscal Services

Leslie Pellegrino, CPAChief Financial Officer

Accounting Department

Budget Purchasing Department

FinancialReporting

BusinessServices

Technology

Food & Nutrition Services Department

Warehouse

Amanda Baugher Manager

Heather Clabaugh Officer

Steve Starmer Manager

Melissa Rollison Manager

Mark Payne Lead Technology

Systems Administrator

Bob KellySenior Manager

Roy McHaffa Manager


Financial

The Fiscal Services Division includes the Chief Financial Officer and professional staff who provide oversight and support to the departments of Accounting, Budget and Finance, Food and Nutrition Services, Purchasing, 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

Office of the Chief Financial Officer

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 4.00 3.00 2.00 2.00 2.00


Salaries & Wages $0 $330,032 $222,313 $220,971 $237,889

Contracted Services 737 8,155 904 7,500 7,500


Other Charges 9,007 7,708 5,803 6,710 6,710

Equipment 0 0 0 0 0

Total $18,493 $347,895 $238,897 $240,781 $257,699



Financial

This cost center provides the key service of Accounting, Budget, Financial Reporting, Purchasing, Warehouse and Business Services Technology. In alignment with the new budget tool “MyBudgetFile”, the expenditures for fiscal years 2015, 2016, 2017 and 2018 have been consolidated into the Fiscal Services Department. In January 2017, the Budget and Finance department was reorganized into two separate departments: Budget and Financial Reporting. The FY 2018 budget reflects the reorganization.

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. Budget supports the development of the operating budget and the capital budget, prepares the Adopted Operating Budget Book and monitors and analyzes revenues and expenditures throughout the year. Financial Reporting prepares financial reports including the Comprehensive Annual Financial report, facilitates audits from federal, state and local agencies and monitors and analyzes revenues and expenditures throughout the year.

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 2012.

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.This schedule provides a summary of the programs included in the Fiscal Services department.

FISCAL SERVICES

Fiscal Services

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 0 50.00 53.85 53.85 54.85


Salaries & Wages $0 $2,755,077 $3,288,233 $3,294,992 $3,613,394


Supplies & Materials 0 50,755 38,450 53,602 53,602

Other Charges 0 -164,699 -175,395 -167,260 -168,260

Equipment 0 7,500 0 0 0

Transfers 0 -104,733 0 0 0

Total $0 $2,618,572 $3,299,071 $3,343,857 $3,638,639

FY 2014 Actual

FY 2015 Actual

FY 2016Actual



Accounting, Budget and Finance, Purchasing $0 $2,257,038 $2,534,270 $2,472,852 $2,702,591

Business Services Technology 0 0 400,851 499,873 525471

Warehouse 0 361,534 363,950 371,132 410,577

Total $0 $2,618,572 $3,299,071 $3,343,857 $3,638,639

This schedule provides a summary of the programs included in the Fiscal Services department.


Financial

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.

Budget 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 Budget Book. Budget and Finance also facilitates audits from federal, state, and local agencies. (For FY 2018, the budget and finance department has been separated into two departments - Budget and Financial Reporting)

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.

ACCOUNTING, BUDGET AND FINANCE, PURCHASING

Accounting, Budget and Finance, Purchasing

FY 2014 Actual

FY 2015 Actual

FY 2016 Ap-proved Budget





Salaries & Wages $27,602 $0 $0 $0 $0




Equipment 0 0 0 0 0

Total $156,671 $0 $0 $0 $0

In alignment with the new budgeting tool “MyBudgetFile”, the expenditures for fiscal years 2015, 2016, 2017, and 2018 are reflected under Fiscal Services.



Financial

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 “MyBudgetFile,” expenditures for fiscal years 2015, 2016, 2017 and 2018 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-of-facility 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 FY 2017 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

Non-Departmental

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE): 0 0 0 0 0


Salaries & Wages $0 $3,999,195 $3,971,013 $6,375,532 $2,016,752

Contracted Services 0 1,008,851 1,097,119 1,060,634 1,110,634

Supplies & Materials 0 68,847 63,962 293,000 373,000

Other Charges 0 97,396,341 98,930,560 114,834,209 118,722,222

Equipment 0 0 0 0 0

Transfers 0 4,144,077 1,664,219 3,473,468 2,992,968

Total $0 $106,617,311 $105,726,873 $126,036,843 $125,215,576

FY 2014 Actual FY 2015 ActualFY 2016 Ap-

proved Budget


Community Services $0 $413,396 $549,174 $476,520 $499,035

Finance and Transfers 0 8,627,427 2,992,000 5,364,964 5,139,677

Fixed Charges 0 92,576,806 97,138,079 112,137,020 116,407,633

Property and Liability Insurance 0 1,350,300 1,442,270 1,368,994 1,418,994

Substitutes and Salary Control 0 3,649,382 3,605,350 6,689,345 1,750,237

Total $0 $106,617,311 $105,726,873 $126,036,843 $125,215,576

This schedule provides a summary of the programs included in the Fiscal Services department.



Financial

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, 2012. Cost recovery from the county offsets a portion of the expenses of the combined school system/county warehouse and courier services.

WAREHOUSE SERVICES

Warehouse

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual





Salaries & Wages $17,834 $0 $0 $0 $0



Other Charges -196,098 0 0 0 0

Equipment 0 0 0 0 0

Total ($147,948) $0 $0 $0 $0

In alignment with the new budgeting tool “MyBudgetFile”, the expenditures for fiscal years 2015, 2016, 2017 and 2018 are reflected under Fiscal Services.


Financial

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.

COMMUNITY SERVICES

Community Services

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual





Salaries & Wages $290,854 $0 $0 $0 $0




Equipment 22,251 0 0 0 0

Total $635,884 $0 $0 $0 $0

In alignment with the new budgeting tool “MyBudgetFile”, the expenditures for fiscal years 2015, 2016, 2017, and 2018 are reflected under Fiscal Services Division - Non-Departmental.


Financial

Prior to FY 2015, 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 FY 2015, in alignment with the new budgeting tool “MyBudgetFile,” 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

Regular Salaries - Unallocated

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual




Salaries and Wages $281,187,465 $0 $0 $0 $0

Total $281,187,465 $0 $0 $0 $0

Budget by Category

Administration $6,579,736 $0 $0 $0 $0

Mid-Level Management 27,822,561 0 0 0 0

Instructional Salaries and Wages 178,194,227 0 0 0 0

Turnover Expectancy 0 0 0 0 0

Special Education 32,232,362 0 0 0 0

Student Personnel Services 2,325,292 0 0 0 0

Student Health Services 109,893 0 0 0 0

Student Transportation 11,077,265 0 0 0 0

Operation of Plant 15,030,940 0 0 0 0

Maintenance of Plant 6,934,234 0 0 0 0

Capital Outlay 880,955 0 0 0 0

Total $281,187,465 $0 $0 $0 $0



Financial

Funding for substitute teachers is not allocated, but it is centrally managed in the Fiscal Services Division.

In alignment with the new budgeting tool “MyBudgetFile”, the expenditures for fiscal years 2015, 2016, 2017, and 2018 are reflected in the Fiscal Services Division – Non-Departmental.

SUBSTITUTE SALARIES

Substitute Salaries - Unallocated

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual




Salaries and Wages $3,018,562 $0 $0 $0 $0

Total $3,018,562 $0 $0 $0 $0

Budget by Category

Instructional Salaries $2,692,202 $0 $0 $0 $0

Special Education 321,095 0 0 0 0

Student Health Services 5,265 0 0 0 0

Total $3,018,562 $0 $0 $0 $0


Financial

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.

FIXED CHARGES, INSURANCE, AND OTHER

Fixed Charges, Insurance and Other

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual





Salaries & Wages $76,772 $0 $0 $0 $0

Contracted Services 1,210,696 0 0 0 0


Other Charges 89,981,413 0 0 0 0

Equipment 0 0 0 0 0

Total $91,328,553 $0 $0 $0 $0



Financial

Funds allocated in the Unrestricted Fund Operating Budget to supplement programs in the Restricted Fund, Self-Insurance Fund and Other Post Employment Benefits (OPEB) Trust Fund.

GENERAL FUND SUPPORT TO OTHER FUNDS

General Fund Support to Other Funds

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual




General Fund Support to Other Funds $6,344,269 $0 $0 $0 $0

Total $6,344,269 $0 $0 $0 $0

Budget by Category

Administration ($112,169) $0 $0 $0 $0

Mid-Level Management 0 0 0 0 0

Instructional Salaries and Wages 328,836 0 0 0 0

Special Education 837,804 0 0 0 0

Student Personnel Services 263,018 0 0 0 0

Operation of Plant 0 0 0 0 0

Fixed Charges 5,026,780 0 0 0 0

Community Services 0 0 0 0 0

Total $6,344,269 $0 $0 $0 $0




Financial


Financial

FY 2018 Restricted Projects Funding Sources$67,084,045

Federal$18,574,254

27.69%

Other$2,462,264

3.67%

State - Pension$31,344,000

46.72%

State$3,273,414

4.88%

County$11,430,113

17.04%

RESTRICTED FUNDThe 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.


Financial

Transfers$(1,694,377)

-2.51%

Land, Building, and Equipment$40,6420.06%

Supplies and Materials$13,762,421

20.51%

Other Charges$38,340,804

57.15%

State$1,573,766

2.34% Salaries and Wages$15,060,789

22.45%

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.

RESTRICTED FUND

FY 2018 Expenditures by Objects $67,084,045


Financial

Overview

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Positions (FTE) 356.12 381.31 317.95 322.10 310.80

Revenue by Source

Federal $16,328,348 $16,472,649 $15,458,090 $19,331,295 $18,574,254

State 35,246,697 36,663,639 34,953,765 36,644,406 34,617,414

County 19,292,887 18,429,809 21,075,285 11,216,320 11,430,113

Other 1,197,471 803,573 1,767,617 1,762,265 2,462,264

Total $72,065,403 $72,369,670 $73,254,759 $68,954,286 $67,084,045

Expenditures

Salaries and Wages $14,059,750 $15,047,873 $12,169,337 $14,627,204 $15,060,789


Supplies and Materials 1,864,503 2,503,212 1,083,802 1,614,714 1,573,766

Other Charges 45,316,971 47,440,045 47,944,064 41,908,087 38,340,804

Land, Buildings, and Equipment 239,581 127,910 71,260 40,642 40,642

Transfers -3,290,851 -4,017,996 -575,076 -1,585,739 -1,694,377

Total $72,065,403 $72,369,670 $73,254,759 $68,954,286 $67,084,045

RESTRICTED FUND


Financial

FEDERAL PROJECTS

Project Title FY 2014 Actual FY 2015 Actual FY 2016 ActualFY 2017


Approved Budget

Undesignated Federal Project ($24,667) $2,920,326 $3,092,694

21st Century Learning Centers 534,778 468,094 958,682 1,000,000 800,000

Title III - English Language Acquisition 298,853 271,966 257,020 276,000 324,663

Title III - Elementary & Secondary Education Act (ESEA) Immi-grant Funds

1,345 5,248 48,441 0 0

Title I - Part A 3,750,096 4,135,632 4,178,002 4,388,472 4,215,959

Elementary & Secondary Education Act (ESEA) Special Support 13,621 60,000 0 0 0

Preschool Pass-through Parentally Placed Private School Students (PPPSS)

278 279 243 1,348 0

Partners for Success 19,287 17,283 12,755 16,000 0

Special Education Advisory Committee 2,649 2,784 2,959 2,500 0

College & Career Readiness 6,509 14,836 7,501 22,000 0

Building Bridges Grant 107,026 0 0 0 0

Title I - Part A School Improvement Grant 125,579 125,255 3,066 0 0

Title l - Special Approaching Target Grant 0 15,994 34,009 0 0

Special Education Part B 611 (one-time) 245,330 0 0 0 0

Special Education Part B 619 (one-time) 2,844 0 0 0 0

FY 2014 One-time Discretionary Part B 60,712 21,871 26,523 0 0

FY 2016 One-time Discretionary Part B 0 0 85,313 0 0

Building Bridges 38,032 0 0 600 0

Assisting Homeless Children 29,775 5,373 0 0 0

Medical Assistance Reimbursement 2,063,012 1,452,347 1,206,188 1,509,621 1,712,767

Communiative Competence Conference 0 0 790 0 0

Healthy Hunger Free Kids Act 0 0 9,715 0 0

Team Nutrition Wellness 0 0 6,376 0 0

FNS Child Nutrition Discretionary 0 0 31,528 0 0

Local Priority Flexibility Grant 151,014 115,106 0 102,990 0

Part B Pass-through 1,893 0 0 0 0

Educating Students with Disabilities 16 0 0 0 0

IDEA Part B Pass-through Parentally Placed Private School 45,925 71,901 71,242 82,382 0

IDEA Part B Pass-through Education of the Handicapped 6,857,411 7,187,789 7,139,195 7,358,905 7,343,960

IDEA Part B Preschool Pass-through 154,464 132,761 203,767 133,040 131,692

Expansion Grant Judy Center Satellite 0 0 0 165,000 0

Sexual Harassment Prevention 0 10,265 6,380 0 0

SIOP Supplemental Title II A 0 0 68,200 0 0

Title II - Improving Teacher Quality 1,044,018 773,976 912,218 867,000 692,783

Race for Kindergarten - Part B 611 Discretionary 0 1,427 10,786 0 0

Measurement & Engineering Research & Standards 0 4,000 4,000 0 0

Middle Grades Tobacco Prevention 4,993 0 0 0 0

MD Model of School Readiness (MMSR) Staff Development 11,574 5,340 0 0 0

Security Beacon Grant 0 11,799 0 0 0

Maryland Infants & Toddlers Program 196,409 208,129 0 220,000 0

Safe Routes to School 71,833 0 0 0 0

Safe Driving 0 0 0 0 0

Urbana High School International Baccalaureate (IB) Test Fees 470 1,080 0 0 0

Project Lead the Way - Biomedical Science Grant 19,705 0 0 0 0

Project Lead the Way - Engineering Grant 4,961 7,798 0 0 0

Computer Science Course Pilot 4,517 6,230 0 0 0

Perkins Support Services Team 274,555 267,159 173,191 265,111 259,736

American Recovery & Reinvestment Act (ARRA) 209,531 1,070,927 0 0 0

Total Federal $16,328,348 $16,472,649 $15,458,090 $19,331,295 $18,574,254


Financial

STATE PROJECTS

Project Title FY 2014 Actual FY 2015 Actual FY 2016 ActualFY 2017


Approved Budget

Undesignated State Projects $24,230 ($68) $13,488 $650,177 $438,675

Inter-Governmental Transfer (IGT) 1,437,694 1,300,000 1,425,000 1,540,000 1,390,000

Athletic Reimbursement MD Public Secondary Schools Athletic Association (MPSSAA)

30,530 27,620 38,780 27,000 27,000

Career & Technology Center Nursery Center 0 13,752 0 0 0

Advanced Teacher Certification Stipend 305,100 1,180,500 207,600 700,000 700,000

Quality Teacher Incentive 47,000 63,000 41,000 63,000 63,000

Conflict Resolution 0 0 0 0

Science, Technology, Engineering & Mathematics (STEM) Initiative

59,339 59,131 31,214 69,000 69,000

Disciplinary Literacy through Allegany County Public Schools 14,728 0 0 0 0

Maryland Distinguished Principal Fellow (Dunford) 174,724 176,797 165,866 0 0

Maryland State Department of Education Educator on Loan (Fitzgerald)

148,101 87,419 0 0 0

Fine Arts Initiatives 15,621 22,422 19,482 24,657 0

Judy Center - Waverley Elementary Early Childhood Education (ECE)/Day Care

309,324 342,047 323,198 323,333 323,000

Ready for Kindergarten Professional Development 0 743 14,181 26,247 26,140

NCSA-Curriculum Writing 0 8,199 0 0 0

Blue Ribbon Award 0 0 2,000 0 0

Maryland Model School Readiness 28,124 0 0 0 0

LYNX 0 0 0 0 236,599

PBIS State Pass-through by County 0 6,254 0 0 0

MD Environmental Literacy Partnership 4,375 9,589 6,463 0 0

PLTW Biomedical Sciences 0 24,142 73,790 0 0

Digital Learning Innovation Fund 667,221 505,899 16,465 0 0

On-Behalf Payment/State Retirement 31,980,586 32,836,193 32,575,239 33,220,992 31,344,000

Total State $35,246,697 $36,663,639 $34,953,765 $36,644,406 $34,617,414


Financial

COUNTY & OTHER SOURCES PROJECTS

Project Title FY 2014 Actual FY 2015 Actual FY 2016 ActualFY 2017 Approved Budget


Undesignated Other Projects $467 0 113 $735,265 $759,265

Community Agency School Services (CASS) Third Party Donations 10,470 8,880 1,840 8,000 0

Bridge for Success - Students in Need 555 576 48 0 0

Earth & Space Science Lab (ESSL) Summer Camp 16,940 21,453 28,059 21,000 21,000

MABE Grant 49,143 49,843 49,812 50,000 50,000

Field Trips (Reimbursable) 207,588 191,362 189,968 200,000 200,000

American Red Cross 51,667 43,203 45,875 40,000 40,000

Student Government Donations 1,041 0 0 0 0

E-Rate 528,216 139,013 631,540 520,000 1,220,000

Chesapeake Bay Trust 0 0 0 0 0

Homeless Donation 3,355 6,527 2,311 0 0

Chesapeake Bay Trust - Linganore High 3,132 0 0 0 0

Chesapeake Bay Trust - Catoctin High 2,187 0 0 0 0

Dominion Power Grant 4,187 0 0 0 0

Frederick Rotary - Parkway Elementary Afterschool Program 7,087 7,207 7,544 0 0

Ballenger Creek Elementary Community Foundation PreK Family Literacy 359 218 0 0 0

Knights of Columbus Donation 0 1,555 0 0 0

Emerging Community Needs United Way 0 1,500 0 0 0

American Association of Education 0 499 0 0 0

Future Farmers of America (FFA) Foundation Grant 252 0 0 0 0

Judy Center at Lincoln Elementary 20,000 0 0 0 0

Special Olympic MD Coach Stipends 0 19,000 0 0 0

At-Risk Students (Community Agency School Services - CASS) 728 3,447 2,400 0 0

Johns Hopkins University Engineering Innovation 19,400 0 0 0 0

Earth & Space Science Lab (ESSL) Program 15,505 34,295 25,336 22,000 22,000

Judy Center Donations 2,341 4,859 446 0 0

Code.org Stipends Payments 0 15,957 17,778 0 0

Bechtel Science, Technology, Engineering & Mathematics (STEM) Program 5,612 6,865 764 0 0

Gifts for Education - Unrestricted Endowment 8,313 8,943 8,801 0 0

Walters Art Museum Trips 488 0 0 0 0

Battelle National Biodefense Institute (BNBI) Planning Grant 53,808 54,184 24,881 0 0

Catoctin High Youth Fund - Community Fund 1,004 1,082 1,173 0 0

H. Droneburg Memorial 0 1,037 0 0 0

Community Foundation of Frederick County 0 2,320 1,361 0 0

Career Development Fund 437 151 0 0 0

Learning for Life Business Plan 7,326 16,803 17,172 16,000 0

Career & Technology Center Nursery Project 4,525 0 1,600 0 0

Frederick County Teachers Association 146,457 145,643 115,480 145,000 145,000

World Language Programs 0 721 2,793 0 0

Music Program - Secondary 6,205 2,452 4,363 0 0

Academic Tournament 228 679 211 0 0

Music Program - Elementary 6,207 8,366 7,711 0 0

Clinical Research Management STEM 340 5,065 0 5,000 5,000

STEM Summer Camp 11,901 -132 0 0 0

In-Kind Services - County 10,074,193 9,991,204 10,126,306 11,216,320 11,430,113

Retirement - County 7,470,128 8,438,605 9,858,314 0 0

Other Projects - County 1,748,566 0 1,668,902 0 0

Total County & Other Sources $20,490,358 $19,233,382 $22,842,902 $12,978,585 $13,892,378


Financial

School Construction Fund

Fund OverviewThe FCPS Capital Improvement Program (CIP) funds major and systemic construction projects. In FY 2018, the CIP includes the construction of two new elementary schools - Butterfly Ridge, located in Frederick City, and Sugarloaf, located in Urbana. It also includes funding to design two replacement schools – Urbana Elementary and Rock Creek School. Our systemic improvements include roof replacements, mechanical replacements (boiler, HVAC, chillers), gym floor replacement, water storage tank replacements, window replacement, pavement repair, and tennis court reconstruction. 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 FY 2018, Frederick County was awarded $19,984,000 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 FY 2018 capital budget totals $67,276,605.

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 2016. 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 FY 2018 capital budget includes no developer-funded projects.

Impact on Operating BudgetNew 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.


Financial

CIP Highlights• The budget includes $33,433,911 in state and local funding to complete the construction

of the Sugarloaf Elementary School project, scheduled to open for the 2018-2019 school year.

• The budget includes $38,468,194 in state and local funding to complete the construction of the Butterfly Ridge Elementary School project, scheduled to open for the 2018-2019 school year.

• FCPS received local funding to begin the replacement design of Urbana Elementary and Rock Creek Schools.

• FCPS received local funding for the Waverley Elementary School feasibility study.

Frederick County Historical Funding Summary

Approved Budget Frederick County State of Maryland

FY 2014 $23,772,074 $20,768,141

FY 2015 $5,060,812 $16,400,726

FY 2016 $63,989,395 $21,450,000

FY 2017 $16,215,681 $21,745,000

FY 2018 $67,276,605 $19,984,000


Financial

School/Project Title FY 2014 Approved Budget





Butterfly Ridge Elementary - new 2,587,538 2,529,000 33,468,194 Carroll Manor Elementary - addition/renovationFrederick High 7,138,000 5,000,000 62,174,014 5,944,681 (8,014,000)Lincoln Elementary - addition/renovation (6,497,000)Linganore High - replacement (3,023,000) (6,229,726)North Frederick Elementary - addition/modernization 20,426,230 (6,601,000)Rock Creek School - replacement 3,517,500 Sugarloaf Elementary - new 2,653,844 2,329,000 29,433,911 Urbana Elementary - replacement 200,000 4,011,000 Walkersville Elementary - addition/renovation (2,251,000)Waverley Elementary - feasibility study 200,000 Urbana Middle - renovation (includes developer funds) 2,890,000 Roof Replacements Brunswick Middle 317,000 Career & Technology Center 386,000 Emmitsburg Elementary 156,000 59,000 Governor Thomas Johnson High 342,000 Hillcrest Elementary 207,000 313,000 Liberty Elementary 201,000 Middletown Middle Myersville Elementary 102,000 145,000 New Market Elementary 299,000 Valley Elementary 451,000 7446 Hayward Road 300,000 Mechanical Ballenger Creek Middle - roof top unit Phase lll 185,000 Brunswick High - HVAC 160,000 289,000 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 Governor Thomas Johnson Middle - boiler replacement/fuel tank removal 182,000 Green Valley Elementary - chiller replacement 375,000 Kemptown Elementary - water storage tank replacement 770,000 Liberty Elementary - chiller 172,000 (169,493) Linganore High - water storage tank replacement 100,000 Middletown Middle - cooling tower replacement 176,000 Monocary Middle - HVAC terminal units 202,000 Myersville Elementary - HVAC Phase l 318,000 Myersville Elementary - HVAC Phase II 380,000 New Market Middle - boiler replacement/oil tank removal 309,000 New Midway Elementary - boiler replacement 159,000 Parkway Elementary - gym HVAC replacement 125,000 Rock Creek School - HVAC 400,000 Twin Ridge Elementary - chiller replacement 123,000 Valley Elementary - boiler 207,000 Walkersville "B" - boiler 170,000 Walkersville Middle - chiller replacement 144,000 Yellow Springs Elementary - boiler 187,000 Other 7446 Hayward Road - SWM upgrade 370,000 Ballenger Creek Elementary - playground equipment 140,000 Brunswick High - pavement repair/overlay 900,000 Brunswick High - stadium lights replacement 350,000 Brunswick High - tennis courts reconstruction 440,000 Carroll Manor Elementary - window replacement 224,000 Catoctin High - geothermal conversion 150,000 (149,619) Design Fees - Future Projects 169,493 Digital Bus Radios 1,300,000 1,000,000 Hillcrest Elementary - 12-room portable 1,500,000 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 - gym floor replacement 200,000 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 Playground Replacements - Thurmont & Myersville Elementary 178,000 Portable classrooms 350,000 670,000 300,000 500,000 500,000 Rock Creek School - generator 175,000 Sabillasville Elementary - water tank 193,000 Security Initiatives projects 700,000 Technology Improvements/Upgrades 768,000 500,000 Urbana High - auditorium repairs 311,000 Walkersville High - gym bleachers replacement 346,000 Windsor Knolls Middle Bldg Envelope Repairs 150,000

Total 23,772,074 5,060,812 63,989,395 16,215,681 67,276,605

Capital Projects Fund - Frederick County Portion


Financial

School/Project Title FY 2014 Approved Budget





Aging School Program $225,141 Ballenger Creek Elementary - floor replacement 300,000Butterfly Ridge Elementary - new $2,671,000 5,000,000 Emmitsburg Elementary - fire alarm replacement 80,000Frederick High $19,413,000 13,871,000 8,014,000 Lincoln Elementary - addition/renovation 6,497,000Linganore High - modernization/replacement 3,023,000 $6,229,726 North Frederick Elementary - addition/modernization 5,329,000 6,601,000Sugarloaf Elementary - new 2,671,000 4,000,000 Walkersville Elementary - addition/renovation 2,251,000Qualified Zone Academy Bond (QZAB) 500,000 450,000 450,000 420,000 Roof Replacements Brunswick Middle 391,000 Career & Technology Center 400,000 Emmitsburg Elementary 345,000 Governor Thomas Johnson High 559,000 Hillcrest Elementary 305,000 451,000 Liberty Elementary 195,000 Myersville Elementary 107,000 200,000 New Market Elementary 290,000 Valley Elementary 544,000Mechanical Ballenger Creek Middle-Roof Top Unit Phase lll 240,000 Brunswick High - HVAC 165,000 581,000 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

Governor Thomas Johnson Middle - boiler replacement/fuel tank removal

246,000

Monocacy Middle - HVAC terminal units 262,000 Myersville Elementary - HVAC Phase l 308,000 Myersville Elementary - HVAC Phase lI 505,000 New Market Middle - boiler replacement/oil tank removal 374,000 New Midway Elementary - boiler replacement 197,000 Rock Creek - HVAC/piping 324,000 Twin Ridge Elementary - chiller replacement 164,000 Valley Elementary 188,000 Walkersville "B" - boiler replacement 168,000 Walkersville Middle - chiller replacement 164,000 Yellow Springs Elementary - boiler 180,000Other Carroll Manor Elementary - window replacement 326,000 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 253,000 194,000 Sabillasville Elementary - water tank 201,000 Security Initiatives projects 1,163,000 Urbana High - auditorium repairs 421,000

Total $20,768,141 $16,400,726 $21,450,000 $21,745,000 $19,984,000

Capital Projects Fund - State of Maryland Portion


Financial

FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023

New ConstructionButterfly Ridge Elementary - new $38,468,194 Catoctin High - HVAC replacement $10,000,000East County Area Elementary - new $2,701,000 $5,184,000 $28,497,000Frederick High - replacementLibertytown Elementary - modernization 200,000 3,715,000 $31,279,000Middletown High - modernization 200,000 9,024,000 Middletown Middle - renovation 200,000 4,994,000 40,894,000 North Frederick City Area Elementary - new 3,156,000 Rock Creek School - replacement 3,517,500 5,086,000 31,283,000 Sugarloaf Elementary - new 33,433,911 Urbana Elementary - replacement 4,011,000 7,498,000 30,788,000 Walkersville MS - modernization 200,000 5,075,000 Waverly Elementary - addition 200,000 2,831,000 3,215,000 25,584,000

Subtotal $79,630,605 $20,729,000 $38,775,000 $48,591,000 $63,105,000 $80,404,000

Additional ProjectsPortable Classrooms 500,000 1,200,000 600,000 1,200,000 750,000 600,000

Systemic - Generic 6,710,000 10,029,000 9,257,000 7,939,000 8,457,000 10,140,000Technology Improvements

Subtotal $7,210,000 $11,229,000 $9,857,000 $9,139,000 $9,207,000 $10,740,000

Total $86,840,605 $31,958,000 $48,632,000 $57,730,000 $72,312,000 $91,144,000

Projects with State Funds $19,564,000 $11,026,000 $18,001,000 $14,969,000 $23,910,000 $20,078,000

Total Local Funds $67,276,605 $20,932,000 $30,631,000 $42,761,000 $48,402,000 $71,066,000

FY 2017 - 2022 Capital Improvement Program

The FY2018 - 2023 Capital Improvement Program includes the FY2018 approved budget and the budgets for fiscal years 2019 - 2023 reflect the Board Approved Educational Facilities Master Plan that was approved in September 2016.


Financial

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual



Operating RevenuesFederal $5,741,727 $6,304,428 $6,829,377 $6,732,114 $7,184,655 State 245,319 264,175 303,450 333,311 376,283Charges for Services 4,883,435 4,538,211 4,421,391 4,438,710 4,720,909Other 143,709 120,493 163,219 94,444 96,368Subtotal $11,014,190 $11,227,307 $11,717,437 $11,598,579 $12,378,215

Nonoperating RevenueUse of Fund Balance $0 $0 $0 $0 $0 Total Operating Revenues $11,014,190 $11,227,307 $11,717,437 $11,598,579 $12,378,215

Operating ExpensesSalariesAdministrative $447,350 $469,143 $537,910 $502,181 $805,316 Schools 3,162,503 3,240,033 3,333,896 3,312,504 3,469,868Subtotal $3,609,853 $3,709,176 $3,871,806 $3,814,685 $4,275,184

Contracted Services $110,368 $96,850 $128,321 $120,000 $100,000

Supplies and MaterialsPurchased Food $2,796,886 $2,912,615 $3,429,441 $3,176,173 $3,455,714 U.S. Department of Agriculture Commodities 563,124 749,986 1,447,421 722,557 1,272,557Other Supplies 183,596 190,254 228,046 196,000 264,700Subtotal $3,543,606 $3,852,855 $5,104,908 $4,094,730 $4,992,971

OtherEmployee Insurance and Benefits $2,480,746 $2,435,895 $2,593,728 $2,674,972 $2,644,400 Other 885,002 863,694 87,825 794,192 204,560Subtotal $3,365,748 $3,299,589 $2,681,553 $3,469,164 $2,848,960

Equipment $90,598 $12,561 $95,974 $100,000 $161,100 __________ __________ __________ __________ __________

Total Operating Expenses $10,720,173 $10,971,031 $11,882,562 $11,598,579 $12,378,215

Excess of Revenuesover Expenses $294,017 $256,276 ($165,125) $0 $0

Food & Nutrition Services - Special Revenue Fund

The FCPS Food and Nutrition Services Department serves approximately 3.2 million meals annually to approximately 41,000 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 1946.

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 1976. 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.


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Total Breakfast Served Total Lunch Served

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 low-income 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.


Total Meals Served


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FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

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.


Free & Reduced Percentages


Financial

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 Budget.

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.


Financial



Approved Budget

Operating RevenueGeneral Fund Contribution $57,087,123 $60,581,953 $66,348,893 $68,702,651 $70,343,950 Other Funds Contribution 5,645,979 4,572,706 4,738,306 4,902,800 4,744,583Contribution from Employees 12,241,622 12,778,246 13,491,186 14,060,687 14,879,328Contribution from Retirees 5,171,318 5,685,066 6,466,679 7,270,637 7,817,882Medicare Part D Subsidy 1,230,609 727,499 2,358,435 2,100,000 2,962,000Early Retiree Reinsurance Program Rebate 0 0 0 0 0 Subtotal $81,376,651 $84,345,470 $93,403,499 $97,036,775 $100,747,743

Nonoperating Revenue Transfer from General Fund $0 $0 $0 $0 $0 Interest Income 4,146 1,664 4,468 3,000 25,000Use of Fund Balance 0 0 0 0 2,232,420 Subtotal $4,146 $1,664 $4,468 $3,000 $2,257,420

Total Revenues $81,380,797 $84,347,134 $93,407,967 $97,039,775 $103,005,163

Operating ExpensesSalary and Wages $252,824 $247,907 $243,844 $248,721 $287,196 Medical Claims Paid 74,670,996 79,809,972 85,458,406 90,979,201 94,994,521Administrative Contracts 4,212,254 4,486,623 4,871,252 4,704,305 4,772,767Stop-Loss Insurance 538,265 587,895 709,251 850,718 971,000OPEB Contribution 0 0 0 0 1,000,000Transfer to GF for new retirees 0 0 0 0 637,875Wellness 0 0 9,639 50,000 214,000Fixed Charges 111,006 90,918 93,403 82,585 92,804Affordable Health Care Act Fees 397,512 471,526 376,020 174,245 35,000 Subtotal $80,182,857 $85,694,841 $91,761,815 $97,039,775 $103,005,163

Total Expenditures $80,182,857 $85,694,841 $91,761,815 $97,039,775 $103,005,163

Excess of Revenues Over Expenses $1,197,940 ($1,347,707) $0 $0 $0

Self-Insurance - Internal Service Fund

FCPS operates the Self-Insurance Fund to provide health, dental, vision, and pharmacy services for employees. Claims processing and some administrative services are handled by third party administrators. FCPS purchases stop-loss coverage as a way to reduce risk of very high insurance claims. A reserve fund is also maintained to offset periods when claims are higher than anticipated.


Financial






Revenue

Local Sources $28,750,808 $29,622,299 $30,523,166 $27,879,264 $32,301,775

Total Revenue $28,750,808 $29,622,299 $30,523,166 $27,879,264 $32,301,775

Expenditures

Principal $19,292,215 $21,009,789 $22,687,173 $19,693,002 $22,240,177

Interest $9,458,593 $8,612,510 $7,835,993 $8,186,262 $10,061,598

Total Expenditures $28,750,808 $29,622,299 $30,523,166 $27,879,264 $32,301,775

Debt Services

Debt Services History

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The Board of Education has no taxing authority and may not issue long-term debt instruments. Consequently, the BOE is fiscally dependent upon federal, state, and county governments to finance the operations of Frederick County Public Schools. The BOE has no contingent liability for the repayment of long-term debts incurred by the state and county to finance the construction of public schools in the county. Therefore, the BOE has no legal debt margin. The reporting of annual county debt services and related revenues pertaining to the BOE is required by state law.

Debt services is required for state reporting purposes to account for the payment of interest and principal on long-term general obligation debt. Debt results from the sale of bonds used for construction and renovation through the Capital Budget. FCPS has long-term leases that have appropriation clauses.

InterestPrincipal

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Financial

Documents

FINANCIAL SECTION - Amazon Web Services … · FINANCIAL SECTION 49 Frederick County ... FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Approved Budget ... 4% over the fiscal