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FY2012 Approved Operating Budget Board of Education Roberta S. Wise, Chairman Maura H. Cook, Vice Chairman Jennifer S. Abell Michael Lukas Patricia Bowie Donald M. Wade Pamela A. Pedersen Taylor Brooks, Student Member Charles County Public Schools James E. Richmond Superintendent Paul T. Balides Assistant Superintendent for Finance, Business Administration and Technology The Charles County Public Schools Operating Budget was prepared by the Division of Finance and Business Administration. If there are questions regarding this document, please contact Paul T. Balides, Assistant Superintendent for Finance, Business Administration and Technology, P.O. Box 2770, La Plata, MD 20646. 301-934-7350. The Charles County public school system does not discriminate on the basis of race, color, religion, national origin, sex, age or disability in its programs, activities or employment practices. For inquiries, please contact Patricia Vaira, Title IX Coordinator, and Section 504 Coordinator (employees/adults), at Charles County Public Schools, Jessie L. Starkey Administration Building, P.O. Box 2770, La Plata Maryland 20646. (301) 932-6610/870-3814. For special accommodations call (301) 934-7230 or TDD 1-800-735-2258 two weeks prior to the event.
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Page 1: FY2012 Approved Operating Budget...FY2012 Approved Operating Budget 3 PRESENTATION FY2012 Budget Funding Assumptions STATE REVENUES • State Revenue $5,379,400 increase Estimate is

FY2012 Approved

Operating Budget

Board of Education Roberta S. Wise, Chairman

Maura H. Cook, Vice Chairman Jennifer S. Abell Michael Lukas Patricia Bowie

Donald M. Wade Pamela A. Pedersen

Taylor Brooks, Student Member

Charles County Public Schools James E. Richmond

Superintendent Paul T. Balides

Assistant Superintendent for Finance, Business Administration and Technology

The Charles County Public Schools Operating Budget was prepared by the Division of Finance and Business Administration. If there are questions regarding this document, please contact Paul T. Balides, Assistant Superintendent for Finance, Business Administration and Technology, P.O. Box 2770, La Plata, MD 20646. 301-934-7350. The Charles County public school system does not discriminate on the basis of race, color, religion, national origin, sex, age or disability in its programs, activities or employment practices. For inquiries, please contact Patricia Vaira, Title IX Coordinator, and Section 504 Coordinator (employees/adults), at Charles County Public Schools, Jessie L. Starkey Administration Building, P.O. Box 2770, La Plata Maryland 20646. (301) 932-6610/870-3814. For special accommodations call (301) 934-7230 or TDD 1-800-735-2258 two weeks prior to the event.

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FY 2012 Approved Operating Budget__________________________________

i

CHARLES COUNTY PUBLIC SCHOOLS Table of Contents

INTRODUCTION PRESENTATION BUDGET PLANNING MODEL ................................................................................................................... 1 MISSION STATEMENT ............................................................................................................................... 2 INITIATIVES ................................................................................................................................................ 2 GOVERNANCE AND FISCAL POLICY ..................................................................................................... 2 ENROLLMENTS ........................................................................................................................................... 3 REVENUES ................................................................................................................................................... 4 MANDATORY COSTS ................................................................................................................................. 5 EXPLANATION OF REVENUE CATEGORIES ......................................................................................... 7 EXPLANATION OF EXPENDITURE CATEGORIES .............................................................................. 13 REVENUE SUMMARY .............................................................................................................................. 16 EXPENDITURE SUMMARY BY CATEGORY AND OBJECT CODE ................................................... 17 FULL-TIME EQUIVALENT (FTE) SUMMARY ...................................................................................... 18 ADMINISTRATION EXPENDITURE CATEGORY ................................................................................ 19 MID-LEVEL ADMINISTRATION EXPENDITURE CATEGORY .......................................................... 20 INSTRUCTION EXPENDITURE CATEGORY ........................................................................................ 21 SPECIAL EDUCATION EXPENDITURE CATEGORY ........................................................................... 22 STUDENT PERSONNEL SERVICE EXPENDITURE CATEGORY ....................................................... 23 STUDENT HEALTH SERVICE EXPENDITURE CATEGORY .............................................................. 24 STUDENT TRANSPORTATION EXPENDITURE CATEGORY ............................................................ 25 OPERATION OF PLANT EXPENDITURE CATEGORY ......................................................................... 26 MAINTENANCE OF PLANT EXPENDITURE CATEGORY .................................................................. 27 FIXED CHARGES EXPENDITURE CATEGORY .................................................................................... 28 COMMUNITY SERVICE EXPENDITURE CATEGORY ........................................................................ 29 CAPITAL OUTLAY EXPENDITURE CATEGORY ................................................................................. 30 FY2012 SCHOOL BASED ALLOCATIONS ............................................................................................. 31 OPERATING BUDGET BY PROGRAM ................................................................................................... 32 PROGRAM DESCRIPTIONS ..................................................................................................................... 34 RESTRICTED PROGRAMS ....................................................................................................................... 41 

Instructional Initiative Descriptions ..................................................................................................... 42 Special Education Initiative Descriptions ............................................................................................. 44 Other Initiative Descriptions ................................................................................................................ 45 Adult Education Initiative Descriptions ............................................................................................... 46 Health and Safety Initiative Descriptions ............................................................................................. 47 Career Education Initiative Descriptions .............................................................................................. 47 Early Childhood Descriptions .............................................................................................................. 48 

RESTRICTED FUND REVENUES ............................................................................................................ 49 RESTRICTED FUND EXPENDITURES BY CATEGORY AND OBJECT CODE ................................. 50 RESTRICTED FUND FULL-TIME EQUIVALENT PERSONNEL SUMMARY .................................... 51 FOOD SERVICES PROGRAM ................................................................................................................... 52 FOOD SERVICE REVENUE AND EXPENDITURE SUMMARY ........................................................... 53 FOOD SERVICE FULL-TIME EQUIVALENT PERSONNEL SUMMARY ............................................ 54 SELECTED HISTORICAL TRENDS ......................................................................................................... 55 

Administration ...................................................................................................................................... 60 Mid-level Administration ..................................................................................................................... 60 Instruction ............................................................................................................................................. 61 Special Education ................................................................................................................................. 61 Student Personnel Services ................................................................................................................... 62 Student Health Services ........................................................................................................................ 62 Student Transportation ......................................................................................................................... 63 Operation of Plant ................................................................................................................................. 64 Maintenance of Plant ............................................................................................................................ 65 

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FY 2012 Approved Operating Budget__________________________________

ii

Community Services ............................................................................................................................ 66 Capital Outlay ....................................................................................................................................... 66 Fixed Charges ....................................................................................................................................... 66 Food Service ......................................................................................................................................... 67 Restricted Funds ................................................................................................................................... 68 

APPENDICES:

A. The Maryland State Department of Education Certification Statement; FY2012 Operating Budget Submission

B. Maryland State Department of Education Selected Financial Data

Page 4: FY2012 Approved Operating Budget...FY2012 Approved Operating Budget 3 PRESENTATION FY2012 Budget Funding Assumptions STATE REVENUES • State Revenue $5,379,400 increase Estimate is
Page 5: FY2012 Approved Operating Budget...FY2012 Approved Operating Budget 3 PRESENTATION FY2012 Budget Funding Assumptions STATE REVENUES • State Revenue $5,379,400 increase Estimate is
Page 6: FY2012 Approved Operating Budget...FY2012 Approved Operating Budget 3 PRESENTATION FY2012 Budget Funding Assumptions STATE REVENUES • State Revenue $5,379,400 increase Estimate is

BOARD OF EDUCATION OF CHARLES COUNTYFY2012 Approved Operating Budget

PRESENTATION1

Fiscal Year 2012Approved Operating Budget

The Board of Education of Charles County

Agenda• Objectives

• Revenue Assumptions

• Mandatory Costs

• Financial Overview

• Future Financial Considerations

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BOARD OF EDUCATION OF CHARLES COUNTYFY2012 Approved Operating Budget

PRESENTATION2

ObjectivesRecognize national and state economic declines and their impact on education. Maintain realistic expectations for funding.

Prepare and plan for major budget cuts in response to state or county funding reductions.

Keep the focus on student achievement.

Maintain core programs and progress.

FY2012 Budget Funding AssumptionsREVENUES

• State Revenue $5,379,400 Based on Maryland State Department of Education (MSDE) preliminary estimates. Projected additional state revenues are based on changes in enrollment, free and reduced meals program eligibility and county wealth. State revenues exclude federal funds for the American Reinvestment and Recovery Act – Education Jobs Fund Program.

• County Revenues $324,100 The minimum Maintenance of Effort funding level according to state law Maryland Annotated Code Education Article 5-202 states that a county governing body shall appropriate local funds to the school operating budget in an amount no less than the product of the county's full-time equivalent enrollment for the current fiscal year and the local appropriation on a per pupil basis for the prior fiscal year.

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BOARD OF EDUCATION OF CHARLES COUNTYFY2012 Approved Operating Budget

PRESENTATION3

FY2012 Budget Funding AssumptionsSTATE REVENUES

• State Revenue $5,379,400 increase Estimate is not final.

• FY2012 funding excludes ARRA – Ed Jobs ($5.5 million).

-$10.0-$5.0$0.0$5.0

$10.0$15.0$20.0

2004 2006 2008 2010 2012*

Incremental Change($ millions)

*Note: Excludes the American Recovery and Reinvestment Act – Education Jobs Fund Program (ARRA – Ed Jobs) in the amount of $5.5 million.

FY2012 Budget Funding AssumptionsCOUNTY REVENUES

• County Revenues $324,100 Increase

• Funding at the MOE funding level.

-$2.0$0.0$2.0$4.0$6.0$8.0

$10.0$12.0

2004 2006 2008 2010 2012

Incremental Change ($millions)

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BOARD OF EDUCATION OF CHARLES COUNTYFY2012 Approved Operating Budget

PRESENTATION4

FY2012 Budget Funding AssumptionsOTHER REVENUES

• Fund Balance Transfer ($1.3 million reduction) The fund balance transfer is included as a revenue source target generated from salary savings and delaying both technology upgrades and non-emergency maintenance projects. The base budget for this savings target is reduced by half to $1.3 million.

• Food Service Meal Price Increase The Healthy, Hunger-Free Kids Act of 2010 requires school food authorities (SFAs) participating in the National School Lunch Program to bring the price of a paid student meal to equal the amount the SFA receives as reimbursement for free student meals from the federal government . The law also limits the amount of the increase caused by this law to 10 cents in any one year period. This required increase would raise our prices for the 2011 - 2012 School year to $2.15 for elementary students and $2.40 for secondary students.

Mandatory Cost Increases

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BOARD OF EDUCATION OF CHARLES COUNTYFY2012 Approved Operating Budget

PRESENTATION5

Mandatory Costs

Health Insurance - $0

• The average annual increase over the past three years is $1.0 million.

• The expected cost increase is approximately 3.72 percent.

• The expected increase will be offset by several cost savings measures in prescription drugs and changes in “stop loss” for high level claims.

Mandatory Costs(Continued)

American Reinvestment and Recovery Act (ARRA) – ED Jobs Transfer Out - $2,805,043

• The American Reinvestment and Recovery Act –Education Jobs Fund Program (ARRA – ED Jobs) will sunset September 2012.

• Programs funded through this initiative for eligible employees include tuition reimbursement, teacher substitutes, hourly salaries for initiatives funded from the ARRA – SFSF funds and one-time payments for employees unaffected by the STEP.

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BOARD OF EDUCATION OF CHARLES COUNTYFY2012 Approved Operating Budget

PRESENTATION6

Mandatory Costs(Continued)

American Reinvestment and Recovery Act (ARRA) – State Fiscal Stabilization Fund (SFSF) Transfer In - $1,288,300• The American Reinvestment and Recovery Act – State Fiscal

Stabilization Fund (ARRA – SFSF) will sunset September 2011.

• Programs funded through this initiative such as research and assessment, staff development and the Space Foundation will require new funding in the general operating budget with the exception of the Summer Reading Academy.

• In addition, this request supports mandated services due to Individual Education Plan (IEP) requirements, including speech therapist, and one-on-one nurses. These expenditures were funded from ARRA – IDEA Part B.

Mandatory Costs(Continued)

Student Transportation - $2,260,000• The budget request provides base funds to

accommodate fuel price levels averaging $4.25 per gallon.

• Funding also includes 25 replacement buses and four additional buses for new bus routes (3 regular education, 1 special education).

• Funds do not include compensation adjustments for bus drivers or potential contract changes.

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BOARD OF EDUCATION OF CHARLES COUNTYFY2012 Approved Operating Budget

PRESENTATION7

Mandatory Costs(Continued)

Utilities - $437,000• The average annual expenditure increase over the

past four years has been $430,000. • Provides a five percent increase in prices or

consumption based on estimates. • Utilities include electricity, oil, water/sewage and

gas.

Mandatory Costs(Continued)

Technology Upgrades - $500,000• To support on-going computer and equipment

upgrades for dated equipment.

• Funding will be used as debt service on a $3 million loan.

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BOARD OF EDUCATION OF CHARLES COUNTYFY2012 Approved Operating Budget

PRESENTATION8

Mandatory Costs(Continued)

Pension Administration Fee - $464,000• This request reflects an estimated administrative

charge of $163 per participant of the State Retirement System.

• Beginning in FY2012, The State Retirement System’s revenue source will be from local agencies as opposed to the pension trust fund.

• CCPS has approximately 2,846 participants in the State Retirement System.

Mandatory Costs(Continued)

Dept. of Juvenile Services Agency Reimbursement-$225,700

• Beginning in FY2012, a county board shall reimburse the department of juvenile services the amount of the “basic cost” for each child who was domiciled in the county prior to placement under certain conditions:1. The child is placed in a non-public residential facility that

provides an educational program.2. The child does not meet the criteria for State and local share

payment under special education non-public placement and Infants and Toddler.

3. The child was included in the county’s official full-time equivalent student enrollment.

• Funding would provide for an estimated 20 FTE students.

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BOARD OF EDUCATION OF CHARLES COUNTYFY2012 Approved Operating Budget

PRESENTATION9

Mandatory Costs(Continued)

Nurses’ Contract - $167,200• Funding to support contractual obligations with the

Charles County Health Department.

• FY2012 estimate includes health benefit expenditures.

• Estimated expenditures also includes nursing services for the summer reading academy, and funding for a private duty nurse.

Mandatory Costs(Continued)

Reserve for Negotiations - $3,461,343• This request is to set aside funding for contract

negotiations with the Education Association of Charles County (EACC) and the American Federation of State, County and Municipal Employees (AFSCME).

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BOARD OF EDUCATION OF CHARLES COUNTYFY2012 Approved Operating Budget

PRESENTATION10

Mandatory Costs(Continued)

Budget Reductions - $1,595,000

• A reduction of 27.5 vacant positions will provide approximately $1.5 million needed to balance the budget.

FY 2012Financial Overview

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BOARD OF EDUCATION OF CHARLES COUNTYFY2012 Approved Operating Budget

PRESENTATION11

Student EnrollmentFull-time Equivalent FY2005 - 2012

Fiscal Year FTE Change Percent 2005 24,981 555 2.27% 2006 25,339 358 1.43% 2007 25,797 458 1.81% 2008 25,843 46 0.17% 2009 25,861 18 0.07% 2010 25,897 36 0.14% 2011 25,955 58 0.22% 2012* 26,071 116 0.45%

*FY2012 Estimated enrollments are preliminary and subject to change.

Student EnrollmentChange in Full-time Equivalent (FTE)

FY2005 - 2012

555

358

458

46 18 36 58116

-100

0

100

200

300

400

500

600

2005 2006 2007 2008 2009 2010 2011 2012

Fiscal Years*FY2012 Estimated enrollments subject to change.

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BOARD OF EDUCATION OF CHARLES COUNTYFY2012 Approved Operating Budget

PRESENTATION12

FY2012 Revenue Budget

FY2011 Revenue Budget $294,800,000

Incremental Changes:

State Revenues (3.7%) $5,379,400

County Revenues (0.2%) $324,100

Fund Balance Transfer (currently $2.6 million)

($1,300,000)

Total Incremental Changes $4,403,500

FY2012 Revenue Budget $299,203,500

Percent Increase 1.5%

FY2012 Expenditure BudgetFY2011 Expenditure Budget $294,800,000Incremental Changes:Health Insurance/OPEB (funded through cost savings) 0Ed Jobs Transfer Out ($2,805,043)ARRA – SFSF Transfer In 1,288,300Transportation $2,260,000Utilities $437,000Technology Upgrades $500,000Pension Administration Fee $464,000Agency Reimbursement Dept. of Juvenile Service $225,700Nurses’ Contract $167,200Reserve for Negotiations $3,461,343Budget Reductions (27.5 vacant positions) ($1,595,000)

Total Incremental Changes $4,403,500FY2012 Expenditure Budget $299,203,500Percent Increase 1.5%

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BOARD OF EDUCATION OF CHARLES COUNTYFY2012 Approved Operating Budget

PRESENTATION13

FY2012 BudgetOperating Cost Per Pupil = $11,476

An increase of $118 from FY2011

Instruction(Classroom)

CentralAdministration

Maintenance, Operations& Capital

Outlay

$0.12

Student Transportation

$0.08

$0.68

$0.03

Student & Community Services

$0.01 $0.08

School Administration

FY2012 Budget By Object $299 Million

Contracted Services

13%

Supplies/Equip.3%

Other Charges4%

Transfers1%

Salaries63%

Benefits16%

Compensation

79%

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BOARD OF EDUCATION OF CHARLES COUNTYFY2012 Approved Operating Budget

PRESENTATION14

Future Financial and Program Considerations

(continued)

• Loss of ARRA funding ($8.5 Million FY2012)

• Loss of Ed Jobs Funding ($5.5 Million FY2013)

• New St. Charles High School ($12 to $18 million FY2014)

• State Retirement transfer to school systems ($25 million)

• Cost of STEP Increase ($4.2 million)

• Cost of OPEB ($24 million)

• Technology Infrastructure (RTTT) ($2.5 million)

• Reduce reliance on fund balance ($1.3 million)

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FY 2012 Approved Operating Budget__________________________________

1 BUDGET OVERVIEW

BUDGET PLANNING MODEL

DESCRIPTIONFTE COST

BASE REVENUE BUDGET 294,800,000$ REVENUE INCREASES:

COUNTY FUNDING (Maintenance of Effort) 324,100 STATE FUNDING (estimate) 5,379,400 FUND BALANCE ($2.6M requirement) (1,300,000)

TOTAL REVENUE INCREASES: 4,403,500 TOTAL REVENUE BUDGET 299,203,500

BASE EXPENDITURE BUDGET 294,800,000$ MANDATORY COST INCREASES:

HEALTH INSURANCE/OPEB - ED JOBS TRANSFER OUT TO RESTRICTED (2,805,043)

* ARRA - SFSF TRANSFER IN 1,288,300 TRANSPORTATION 2,260,000 UTILITIES 437,000 TECHNOLOGY UPGRADES (Technology loan) 500,000 PENSION ADMINISTRATION FEE 464,000 AGENCY REIMBURSEMENT DEPT OF JUVENILE SERVICE (HB 72 8-507) 225,700 NURSES' CONTRACT 167,200 NEGOTIATIONS (STEP/Level) 3,461,343

TOTAL MANDATORY COST INCREASES: - 5,998,500

NET SURPLUS/(DEFICIT) BEFORE BUDGET REDUCTIONS (1,595,000)

BUDGET REDUCTIONS:VACANT POSITIONS (As of 3/31/2011) (27.5) (1,595,000)

TOTAL BUDGET REDUCTIONS: (27.5) (1,595,000)

TOTAL EXPENDITURE BUDGET (27.5) 299,203,500

NET SURPLUS/(DEFICIT) -

* Note Summer Reading Academy will commence after July 1, 2012.

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FY 2012 Approved Operating Budget__________________________________

2

MISSION STATEMENT The mission of Charles County Public Schools is to provide an opportunity for all school-aged children to receive an academically challenging, quality education that builds character, equips for leadership and prepares for life, in an environment that is safe and conducive to learning. INITIATIVES

• Recognize national and state economic declines and their impact on education. Maintain realistic expectations for funding.

• Prepare and plan for major budget cuts in response to state or county funding reductions. • Keep the focus on student achievement. • Maintain core programs and progress.

GOVERNANCE AND FISCAL POLICY Charles County Public Schools (CCPS) is governed by a local school board, consisting of seven elected members and a non-voting student member. The vast majority of CCPS funding is provided by the Charles County government and the State. In addition, the Maryland State Department of Education (MSDE) exercises considerable oversight through the establishment and monitoring of various financial and academic policies and regulations, in accordance with certain provisions of the Annotated Code of Maryland. MSDE also works with CCPS to comply with the requirements and mandates of the federal No Child Left Behind Act of 2001. Oversight by the Charles County government is limited, although the CCPS annual operational and capital budgets require County approval. Budgets are balanced for all funds. Total anticipated revenues should equal or exceed total estimated expenditures. In the event that a fund’s projected expenditures in the current year will exceed anticipated revenues, such deficit will be eliminated by either additional revenues or reduced expenditures. Should anticipated revenues be insufficient to fund anticipated essential expenditures, then a portion of the unreserved fund balance from previous years will be used to fund the shortfall. In the event there is insufficient unreserved fund balance from previous years to fund anticipated expenditures, then such expenditures will be reduced to equal anticipated revenues.

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FY 2012 Approved Operating Budget__________________________________

3

ENROLLMENTS The change in student enrollment correlates with the need for additional teachers, support staff, transportation, supplies, textbooks and other variable costs. This model assumes the maintenance of existing ratios for class size and teaching responsibilities. Student enrollment projections are based on historical data, birthrate change, and registration trends. Although building permits are not used in the student enrollment projections, building trends are considered in the growth rate adjustments at each school. Information provided by the Maryland Office of Planning and the Charles County Office of Planning and Management is combined with historical student enrollment trends. The county ranks 10th in the state in full-time equivalent (FTE) student enrollment out of 24 counties. FTE student enrollment is expected to increase by 116 students from last year’s 25,955 student enrollment (.45 percent). Over the past ten years, full-time equivalent students have increased at an annual growth rate of 1.6 percent. Full-time equivalent is a term used to reflect a students’ time in school or class (e.g., a student attends half day and would be counted as a .5 full-time equivalent). Full-time equivalent student enrollment is used to determine the number of students eligible for state aid and generally excludes pre-kindergarten, evening high school and part-time students. Change in Head Count and Full-time Equivalent (FTE) Enrollment

0.0

200.0

400.0

600.0

800.0

1,000.0

1,200.0

99 00 01 02 03 04 05 06 07 08 09 10 11 12

Fiscal Years

HeadCountFTEMSDE

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FY 2012 Approved Operating Budget__________________________________

4

REVENUES State Revenues (Foundation Formula) Revenues from the Maryland State Department of Education (MSDE) include block grants for general operations, transportation, special education and compensatory aid. Projected additional state revenues are contingent upon state legislation. Generally, the state funds each county on an inverse relationship to county wealth. Charles County ranks 16th out of 24 counties in the state in wealth per pupil. State funding excludes federal funds from the American Recovery and Reinvestment Act – Education Jobs Fund (ED Jobs). ED Jobs is a Federal grant to be used for creating and savings jobs or compensation and benefits of certain groups of certified and classified employees who provide school-level educational and related services. These funds are designated restricted and will sunset in FY2013. Fiscal 2012 funding from the state is increased by $5,379,400. Charles County Commissioners Funding Formula The county sets funding at 52.4 percent of the total county undedicated revenues. Undedicated revenues include property taxes, tax credits, income taxes, recordation taxes, hotel taxes, deregulation subsidies for public utilities and interest income. For FY2012, funding is based on maintenance of effort level providing $324,100 more than last year. The minimum Maintenance of Effort funding level according to state law Maryland Annotated Code Education Article 5-202 states that a county governing body shall appropriate local funds to the school operating budget in an amount no less than the product of the county's full-time equivalent enrollment for the current fiscal year and the local appropriation on a per pupil basis for the prior fiscal year. Other Miscellaneous Revenues Other revenue adjustments include a decrease in the fund balance transfer. The current expected fund balance transfer from the prior fiscal year is $2.6 million. Revenue adjustments will reduce the expected fund balance by half the original budget level to $1,300,000. The fund balance will be generated from salary savings and delaying both technology upgrades and non-emergency maintenance projects. Change in State Revenues (Amount in Thousands $) – Excluding ARRA Ed Jobs.

-$10,000.0

-$5,000.0

$0.0

$5,000.0

$10,000.0

$15,000.0

$20,000.0

99 00 01 02 03 04 05 06 07 08 09 10 11 12

Fiscal Years

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FY 2012 Approved Operating Budget__________________________________

5

MANDATORY COSTS Charles County Public Schools (CCPS) consider mandatory costs (cost elements that are vital to the operations of the school system) an essential part of the budget development process. Mandatory costs include contractual requirements, utilities, student transportation and health insurance costs. The following graph depicts funding sources above stated mandatory costs. Revenue sources in excess of mandatory costs support instruction enhancements to the school system. Funding Sources for Mandatory Costs (Amounts in Thousands $)

-$10,000.0

-$5,000.0

$0.0

$5,000.0

$10,000.0

$15,000.0

$20,000.0

$25,000.0

$30,000.0

$35,000.0

00 01 02 03 04 05 06 07 08 09 10 11 12

Fiscal Years

COLA ReserveMandatory CostRevenues

Health Insurance During the annual renewal meeting with our health care provider, Carefirst, claims may increase $848,000 or 3.72 percent of current expenditure trends. The expected increase will be offset by several cost savings measures in prescription drugs and changes in “stop loss” for high level claims. American Reinvestment and Recovery Act (ARRA) – ED Jobs Transfer Out The American Reinvestment and Recovery Act – Education Jobs Fund Program (ARRA – ED Jobs) will sunset September 2012. Programs funded through this initiative for eligible employees include tuition reimbursement, teacher substitutes, hourly salaries for initiatives funded from the ARRA – SFSF funds and one-time payments for employees unaffected by the STEP. American Reinvestment and Recovery Act (ARRA) – State Fiscal Stabilization Fund (SFSF) Transfer In The American Reinvestment and Recovery Act – State Fiscal Stabilization Fund (ARRA – SFSF) will sunset September 2011. Programs funded through this initiative such as staff development, research and assessment and the Space Foundation will require new funding in the general operating budget with the exception of the Summer Reading Academy. The Summer Reading Academy will be delayed until after July 1, 2012 and will be incorporated into the FY2013 budget request. In addition, this request supports mandated services due to Individual Education Plan (IEP) requirements, including speech therapist, and one-on-one nurses. These expenditures were funded from ARRA – IDEA Part B. Student Transportation The budget request provides base funds to accommodate fuel price levels averaging $4.25 per gallon. Funding also includes 25 replacement buses and four additional buses for new bus routes (3 regular education, 1 special education). Funds do not include compensation adjustments for bus drivers or potential contract changes.

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Utilities Provides a five percent increase in prices or consumption based on estimates. The average annual expenditure increase over the past four years has been $430,000. Utilities include electricity, oil, water/sewage and gas. Technology Upgrades Funds will help support a five-year replacement goal to stay current with technological advancements and keep pace with school system needs for student enrollment growth. Charles County Public Schools’ five year technology plan and the Maryland State Department of Education Technology Plan requires a five-year replacement cycle and a goal of 3-to-1 student-to-computer ratio at the elementary level and 1-to-1 student-to-computer ratio at the secondary level. Currently, the school system’s student to computer ratio is equivalent to 3-to-1 at both elementary and secondary levels and has a computer replacement cycle of 7 years. The requested funds would support replacing items six years or older; Desk top computers (2550 @ $800 each = $2,040,000), Laptops (700 @ $800 each = $560,000) and design and develop a comprehensive Telepresence class room in four additional high schools (Lackey, La Plata, Stone, and North Point). Westlake and McDonough High Schools Telepresence class rooms were developed in 2010. Funding represents debt service on a $3 million technology loan. Pension Administration Fee This request reflects an estimated administrative charge of $163 per participant of the State Retirement System. Beginning in FY2012, The State Retirement System’s revenue source will be from local agencies as opposed to the pension trust fund. CCPS has approximately 2,846 participants in the State Retirement System. Department of Juvenile Services Agency Reimbursement This request reflects changes made in the Budget Reconciliation and Financing Act (BRFA) of 2011 House Bill 72 (HB 72). Beginning in FY2012, a county board shall reimburse the department of juvenile services the amount of the “basic cost” for each child who was domiciled in the county prior to placement under certain conditions: (1) The child is placed in a non-public residential facility that provides an educational program.; (2) The child does not meet the criteria for State and local share payment under special education non-public placement and Infants and Toddler; and (3)The child was included in the county’s official full-time equivalent student enrollment. Funding would provide for an estimated 20 students on an FTE basis. Nurses’ Contract FY2012 estimate provides funding for health benefit expenditures. Estimated expenditures also includes nursing services for the summer reading academy, funding for a private duty nurse and contractual obligation for nursing services at the schools. Reserve for Negotiations Reserves are set aside for LEVEL/STEP and scale adjustments. The school system would still be one year behind normal LEVEL/STEP and scale adjustments based on longevity. The full cost of a STEP is $4.2 million. This request represents net cost offset by retirement and turnover. Budget Reductions A reduction of 27.5 vacant positions will provide approximately $1.5 million to fund expected mandatory increase.

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EXPLANATION OF REVENUE CATEGORIES

GENERAL FUNDS The following paragraphs describe state, federal and local revenues for the operating budget.

STATE REVENUE Revenues from the Maryland State Department of Education (MSDE) include block grants for general operations (foundation program), transportation, special education, compensatory aid, extended elementary education and limited English proficiency. FOUNDATION PROGRAM The foundation program was formally known as the expense formula. This formula has been a key component of Maryland’s education funding since 1973. The expense formula guaranteed a minimum funding level per pupil and required the county governments to provide a local match. The expense formula was the increased full-time equivalent (FTE) school enrollment as of September 30th of the previous school year. Additionally, it is a “minimum foundation” formula. Under the minimum foundation formula approach, local school systems are guaranteed a minimum funding level per pupil. The formula also recognizes the disparities in local abilities to raise revenues from local sources by providing less wealthy counties relatively more aid; this inverse relationship to county wealth “equalizes” education spending across the state. The Bridge to Excellence Public Schools Act legislation in 2004 changed the expense formula and is now referred to as the foundation program. This formula was modified to provide state and local aid to school systems based on general enrollment and “base cost” per student by taking the prior year fiscal amount multiplied by the implicit price deflator1 resulting in the target per pupil amount. STATE - GCEI The Governor’s discretionary funding formula, the Geographic Cost of Education Index (GCEI) is part of the Foundation Formula and is central 1 Implicit Price Deflator (IPD) measures the difference between the real gross domestic product and the current price.

to the effort to ensure that school systems in Maryland are able to meet the challenge of providing an adequate education for all students in the state. The purpose of GCEI is to identify the factors leading to cost differences associated with providing comparable education services in different Maryland counties and to account for geographic differences in the cost of educational provision. The GCEI is composed of two components: a personnel cost index (PCI) and a nonwage index (NWI). The PCI is designed to take account of factors that influence the level of wages that must be offered to attract comparable personnel to each locality. The NWI is designed to account for differences in the costs of procuring non-personnel supplies, other than capital expenditures, such as paper products and energy. GUARANTEED TAX BASE The Guaranteed Tax Base program encourages low-wealth jurisdictions to maintain and increase local education tax effort. These funds are available to jurisdictions with wealth per pupil below 80 percent of statewide wealth per pupil and began in fiscal year 2005. TRANSPORTATION Each county receives a grant for student transportation based on the previous year. The grant is increased by the change in the Baltimore area consumer price index for private transportation, with a maximum not to exceed eight percent or a minimum less than three percent. Legislation enacted by the 1992 General Assembly, House Bill 244, reduced the transportation grant. Subsequent increases have been from this lower base. As a result of legislation enacted in 1996, beginning with fiscal 1998, counties with enrollment increases receive additional funds. Non-public pupils are provided safe, efficient transportation in specified zones within the county.

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The formula grants for transporting disabled students recognize additional transportation costs. Each school system receives $500 per special education student in excess of the number transported in fiscal year 1981. SPECIAL EDUCATION State aid for special education recognizes the additional costs associated with providing programs for students with disabilities. Most special education students receive services in the public schools; however, if an appropriate program is not available in the public schools, students may be placed in a private school offering more specialized services. Special education programs in the public schools are based on the number of special education students in each jurisdiction adjusted by county wealth. This portion of the grant is not mandated by statute. The Governor has provided funding on this basis in the state budget since fiscal 1988. STATE - TUITION-OUT OF CO LIVING State reimbursement for tuition applied to all "non-domiciled students," defined as students attending Charles County Public Schools who are not domiciled in Charles County. Non-domiciled students do not include students living in out-of-county living arrangements as defined by state law and those Calvert, Prince George’s, or St. Mary’s County residents living near the Charles County boundary whose tuition is paid in whole or in part by their home county public school system, as provided by state law. SPECIAL EDCUATION NON-PUBLIC For special education students placed in non-public day and residential programs, the counties are responsible for the local share of the basic cost of educating a child, plus 200 percent of the total basic cost. Any costs above the base amount are shared between the state and the local school boards on an 80 percent state / 20 percent local basis. Expenditures for students placed in non-public institutions are reimbursed by the state on a proportional basis. COMPENSATORY AID The State Compensatory Education Program was established in fiscal 1980 and replaced with a “new“ compensatory program in 1985 as part of Civiletti Task Force recommendations to provide

funding to local school boards to fund programs for students with special educational needs resulting from educationally or economically disadvantaged environments. Prior to the Bridge to Excellence in Public Schools Act, the funding was based on eligible students under the Title I federal aid program. Beginning in fiscal 2004, according to Section 5-207 of the Education Article, the formula requires the number of students eligible for free and reduced price meals be used. MEDICAID REVENUES Local Education Agencies (LEA), enrolled with Maryland Medicaid, will receive the federal reimbursement share paid through the Department of Mental Health and Mental Hygiene as inter-governmental transfers. This match is 50 percent of the fee associated with the performed procedure, except for recipients eligible under the Children’s Health Program where the federal reimbursement is 65 percent. LIMITED ENGLISH Under this program, the state provides grants to support programs for non- and limited-English proficient students using a definition that is consistent with federal guidelines. For purposes of this program, non- and limited-English proficient student means a student identified as such under the Maryland State Department of Education's Maryland School Performance reporting requirements. To be eligible for the grants, county school boards must have approved programs for providing instruction and services to limited English proficient students. School boards must annually report the actual expenditures of state funds on non- and limited English proficiency (LEP) programs. In accordance with the Bridge to Excellence in Public Schools Act, funds are allocated based on the previous year’s limited English proficient student enrollment count by the current year’s implicit price deflator adjusted for county wealth.

FEDERAL REVENUES IMPACT AID The Impact Aid law (now Title VIII of the Elementary and Secondary Education Act of

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1965 (ESEA)) provides assistance to local school districts with concentrations of children residing on Indian lands, military bases, low-rent housing properties, or other federal properties and, to a lesser extent, concentrations of children who have parents in the uniformed services or employed on eligible federal properties who do not live on federal property. Most Impact Aid funds, except for the additional payments for children with disabilities and construction payments, are considered general aid to the recipient school districts; these districts may use the funds in whatever manner they choose in accordance with their local and state requirements. IMPACT AID - SPECIAL EDUCATION Payments for Children with Disabilities provide additional assistance to school districts that educate federally connected children who are eligible for services under the Individuals with Disabilities Act (IDEA). These payments are in addition to Basic Support Payments and IDEA funds provided on behalf of these children. A school district that receives these funds must use them for the increased costs of educating federally connected children with disabilities. ROTC Charles County receives revenue from the Department of Defense for the military branches of the Air Force, Army and Navy, to supplement the cost for Charles County public school ROTC instructors who have retired from the military. These funds are issued from the Department of Defense on a monthly basis.

LOCAL COUNTY APPROPRIATIONS OPERATIONAL BUDGET The county estimates are based on projected unrestricted county revenues. Unrestricted county revenues include the following taxes: property, income, recordation and other local taxes, state deregulation and interest income from investments.

LOCAL REVENUES TUITION-SUMMER SCHOOL Students who fail core subjects should consider taking classes in the summer school program. A

maximum of two make-up credits may be taken in the summer. Fees for Charles County residents are $200 per course. For make-up extended classes (English I, Algebra I Part 2, Algebra I, or LSN) fees are $300 and are offered to Charles County Public Schools students only. For those students that are non-residents taking make-up courses, the fee is $450 per course. TUITION-OUT OF STATE The Board of Education of Charles County annually sets the tuition rates for out-of-county living arrangement students who are placed in the school system by a state agency, licensed child care agency, or court, as provided by Section 4-122 of the Education Article, Annotated Code of Maryland. TUITION-PARENT PAYMENT Any parent/guardian, who lives outside of Charles County that wants their child(ren) to attend school in Charles County, must submit a written request to the Director of Student Services. If the request is approved, payment arrangements will be made, if disapproved, the family will have the right of due process. TUITION-NOVEL NOVEL was established in 1994 as an educational option for high school students to earn academic credit. The program is offered through the Charles County Public Schools and is an extension of the services offered through the regular high school program. NOVEL accepts ninth-through twelfth-grade students who are referred by the school principal for the following reasons:

• students who need to make-up a course while attending full-time at the home school; students who have received a failing grade in the first semester of a course and request make-up of that semester;

• students who are transferred to NOVEL for part, or all, of their original schedule;

• students who request early graduation and take the required English course at NOVEL; and

• students who are assigned through the Superintendent's hearing process.

TUITION-OTHER MD COUNTIES

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The Board of Education of Charles County shall annually set the tuition rates for Charles County Public Schools. These tuition rates will apply to all "non-domiciled students," defined as students attending Charles County Public Schools who are not domiciled in Charles County. Non-domiciled students do not include students living in out-of-county living arrangements as defined by state law and those Calvert, Prince George’s, or St. Mary’s County residents living near the Charles County boundary whose tuition is paid in whole or in part by their home county public school system, as provided by state law. The Superintendent shall establish procedures for approving enrollments for non-domiciled students. The Superintendent may waive or reduce the tuition for individual "non-domiciled students" if the Superintendent determines that the individual circumstances warrant such a waiver or reduction2. RENT FROM SCHOOL FACILITIES Community groups and non-profit organizations may be permitted to use school facilities for worthwhile purposes when such use does not interfere with any program of the school. A rental/utilities fee will be charged in addition to a fee for building services costs if the activity occurs or requires time beyond the normal operating hours of the facility. The Board of Education allows the use of public school facilities and grounds for community activities and events to support the following objectives:

• to develop a sense of community by utilizing public schools to bring people together;

• to provide opportunities for Charles County citizens to pursue interests in various leisure and self-improvement activities;

• to provide activities which will enhance the mental and physical development of persons involved;

• to complement existing school programs during and beyond school hours;

2 Sections 4-121, 4-122, and 7-101 of the Education Article, Annotated Code of Maryland

• to minimize the duplication of activities between the Board of Education, the Office of Community Services, and other agencies; and

• to provide more efficient use of resources within the community.

The use of public school facilities and grounds in Charles County for community purposes shall be supported in accordance with Education Article, Annotated Code of Maryland (Section 7-108, 109, 110, 111). INTEREST INCOME Interest income revenue is generated through fund investments in the Maryland Local Government Investment Pool (MLGIP) and the “Sweep Account.” The sweep account is a fully automated overnight investment account, which provides flexibility to maximize investment potential while maintaining control over liquidity needs. The account is linked directly to the corporate checking account and has a targeted amount of residual funds. The appropriation is disbursed by the state on a bi-monthly basis and by the county on a monthly basis. VENDING COMMISSIONS Effective July 2000, Charles County Public Schools entered into a contract with Mid-Atlantic Coca-Cola Bottling Company, Inc., for a period of 10 years. In this contract, the sponsor, Coca-Cola, agrees to pay Charles County Public Schools an aggregate amount to be disbursed in equal installments every September 1 for the term of the agreement, in exchange for exclusive promotional rights, exclusive beverage availability rights and other rights described in the contract. SALE OF PROPERTY Equipment determined to be surplus may be advertised for sale in local newspapers. It may be sold at auction or quotations may be solicited from interested parties. All money received shall be deposited by the Assistant Superintendent of Finance, Business Administration and Technology to the Board of Education of Charles County general fund and shall be recorded as income to the appropriate department. PRINT SHOP REVENUES The print shop, located in the Jesse L. Starkey Administrative building, provides internal as

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well as external services. Those external services are available to the public, in addition to some special projects (i.e. United Way directory or the Charles County Government budget book) for which the print shop submits a bid. SUMMER YOUTH CAMP The Summer Youth Camp is held at Henry E. Lackey High School. It provides supervised activities such as soccer, touch football, basketball, floor hockey, swimming, kickball, arts and crafts, whiffle ball and other games. RESTITUTION Revenues collected as a result of arbitration and/or legal court cases. PRIOR-YEAR FUND BALANCE TRANS Represents accumulated reserve equity from previous years. MISCELLANEOUS REFUNDS The miscellaneous revenue is comprised of any revenue that has not been described in any of the categories above.

RESTRICTED FUNDS Federal and state governments, and other organizations and agencies, provide funds to a Local Education Agency (LEA) for special programs and projects. The funds are typically made available to the LEA in grants. The grants are usually targeted for specific uses. The LEA uses the funds they receive to either supplement local expenditures on existing programs or to create new programs, in accordance with the terms of the individual grants. The LEA is strictly prohibited from using the funds obtained through these grants to pay expenditures that have historically been paid using local or state appropriations. The LEA must maintain separate and distinct accounting records for each grant they receive and cannot commingle the revenue from these sources with general fund revenues. FOOD SERVICES The food service program is made possible through an agreement between the Board of Education of Charles County and the Maryland State Department of Education, which provides for participation in the National School Lunch Program, the School Breakfast Program, and the

United States Department of Agriculture’s donated commodity food program. The Board of Education accepts the responsibility for providing free or reduced price meals to eligible children in the schools under its jurisdiction and for adhering to all federal and state regulations for program administration. The Charles County Public Schools’ Food Service Program is designed to operate on a nonprofit basis through financial assistance and donated commodity food provided by the United States Department of Agriculture, financial assistance from the State of Maryland, receipts from school lunch, school breakfast and a la carte sales. Furthermore, the school system provides the food preparation and serving facilities for the operation of the program and subsidized overhead costs.

STATE REVENUES STATE FOOD SERVICE State Food Service grant supports School Meal programs. Revenues are based on the number of breakfast served under the Maryland Meals For Achievement (MMFA) in classroom breakfast program for authorized schools.

FEDERAL REVENUES USDA COMMODITIES Restricted funds from USDA based on a per lunch allowance multiplied by the total number of lunches served to students from the previous school year. Funds are to be used to purchase USDA commodity items. FEDERAL FOOD SERVICE Federal fund administered by the state. Paid based on the sale of reimbursable meals, (Breakfast, Lunch, After School Snack) Amount paid is based on a the eligibility of the student purchasing (Free, Reduced or Full Paid),the meal purchased (Breakfast or Lunch) and the percentage of FARMS students enrolled at the school were the meal is served. FEDERAL FOOD SERVICE OTHER Federal fund administered by the state. Paid based on the serving of reimbursable meals during summer feeding programs.

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LOCAL REVENUES ON-LINE PARENT FEES Fees paid by parents for depositing money in their students account over the internet. Discontinued in FY12 MISCELLANEOUS REFUNDS Revenue earned by providing catering service to various non-student meetings and events. Including staff meetings, luncheons, breakfasts and board meetings. CHILDREN’S PAYMENTS Cash payments to the food service fund earned for sales of complete breakfast and lunch meals. Cash payment for Ala carte items sold in school cafeterias.

OTHER FOOD SERVICE. Payments for contract sales of meal and snack items. Sales to Alpha Best (aftercare program), Head Start, Charles County Parks and Recreation. REBATES Rebates to food service from various manufacturers for using products within the promotional periods and special purchases. VENDING COMMISSIONS Monies paid as a percentage of the gross revenue from vending machines within the cafeterias throughout the system. Current commissions are paid by Coke Cola Inc., and Royale dinning.

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EXPLANATION OF EXPENDITURE CATEGORIES

The following paragraphs describe each expenditure category for the operating budget. ADMINISTRATION Administration includes the activities associated with the general regulations, direction, and control of Charles County Public Schools (CCPS). Included in administration are activities such as establishing and administering operating policy; providing fiscal and internal services necessary for operations; supporting each of the other instructional and supporting services programs; and assisting the instructional staff with the content and process of providing learning experiences for students. Administrative expenditures affect CCPS as a whole and are not confined to a single school building. MID-LEVEL ADMINISTRATION Mid-level administration includes expenditures related to the administration and supervision of systemwide and school-level instructional programs and activities. In addition, this category includes expenditures for activities associated with managing the operation of a particular school or schools. Activities included in this expenditure category are: duties performed by the principal, vice principal, non-teaching school-based department chairpersons assigned full-time to individual schools, school administrative managers, school clerical staff, and others in the general supervision of individual school administrative services. This category isolates expenditures for the administration of instructional programs from direct instructional expenditures captured in the instruction category. Included in this category are school communication costs, graduation expenses, staff development programs (systemwide), career and technology programs and professional media support. INSTRUCTION This expenditure category includes activities that directly or adjunctly deal with teaching students in non-special education settings. Teaching may be provided in a school classroom via direct delivery, instructional television, computer-assisted instruction, online services, or through correspondence; in another location such as a

home or hospital; or in other settings where students are instructed, presented with learning experiences, or participate in extra- or co-curricular activities and adult programs. Instruction also includes most activities that occur on a regular basis at the school level or for the benefit of the instructional program, such as school media services, guidance and psychological services for all students, instructional staff development, and salaries of school department chairpersons who also teach. Support personnel and related expenses for systemwide initiatives are categorized in either administration and/or mid-level administration. However, school level staff development expenditures remain in this category. Instructional Salaries & Wages: Salaries and wages for instruction as defined above are those for staff whose responsibilities include interaction with students the delivery of instructional programs and related student instructional support services as defined above. Included are salaries for the following position types employed by the Board of Education, including those staff supported by federal funding if they are receiving wages and are considered as employees according to the Internal Revenue Service.

• Teachers and instructors, assistants, aides and interns

• Tutors, reading specialists, school librarians/media specialists

• School department chairpersons who also teach

• Guidance counselors and assistants, school psychologists

• Coaches, classroom technical support staff, substitutes

• Library aides Textbooks & Classroom Instructional Supplies: All supplies and materials used in support of instruction as described above for the program areas to include regular programs, special programs, career and technology programs, school and library media programs, instructional

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staff development, guidance services, psychological services and adult education. Other Instructional Costs: All other expenditures for instruction as described above that are reportable to those program areas that are described under textbooks and classroom instructional supplies. SPECIAL EDUCATION Special education includes activities designed for students 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 Maryland State Board of Education’s Special Education Bylaw. Included in this category are public school instruction programs for students with disabilities. Also included are day and residential programs for students with disabilities who receive their special education services in a state or private institution. STUDENT PERSONNEL SERVICES This category includes activities designed to improve student attendance at school and prevent or solve student problems in the home, school, and the community. Examples of student personnel services include directing; managing, and supervising attendance and social work services; identifying non-attendance patterns; analyzing causes of non-attendance; promoting improved attitude toward attendance; enforcing the compulsory attendance law; investigating and diagnosing student problems arising out of the home, school, or community; casework and group work services for the child and parent; interpreting the problems of students for other staff members; promoting modification of the circumstances surrounding the individual student that are related to his or her problem; acquiring and maintaining records of school attendance, home location, family characteristics and census data; and preparing pertinent statistical reports. HEALTH SERVICES The Board of Education of Charles County contracts health services in partnership with the county's Department of Health. Included in this category are physical and mental health activities that are not instructional and provide students with appropriate medical and nursing services. Examples would include directing and managing

health services, activities concerned with physical and mental health screening, periodic health examinations, emergency injury and illness care, other health-related services for students, nursing services, treatment of minor injuries, and referrals for other health services. STUDENT TRANSPORTATION The expenditures included in this category are used for transporting students between home, school, and school activities. Included are vehicle operation services, monitoring services, vehicle servicing, maintenance services, and other pupil transportation services. OPERATION OF PLANT Typical expenditures in this category include keeping the physical plant open, comfortable, and safe for use. Some of the activities include warehouse operations and services, interior and exterior care of the facility, mailroom services, and the overall security of the facilities. Included in this expenditure category are service technicians assigned to repair and maintain instructional and non-instructional equipment and the cost of all service contracts on movable equipment. MAINTENANCE OF PLANT Maintenance of plant expenditures includes activities related to grounds keeping, repair of buildings and other fixed equipment, scheduled and preventive maintenance, and replacement of property. COMMUNITY SERVICES This category includes activities provided by Charles County Public Schools for the Charles County Community Services programs or some segments of the community other than for public school activities and adult education programs such as parochial school transportation. CAPITAL OUTLAY The expenditures in this category are associated with the cost of directing and managing the acquisition, construction and renovations of land, buildings, and equipment. Included are site acquisitions and improvement services; architecture and engineering services; educational specification development services, and building acquisition, construction, and improvement services.

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FIXED CHARGES Included in this category are local school board contributions to employee retirement, employer’s portion of Social Security and Medicare, employee insurance and benefits (health, life,

accident, disability, tuition reimbursement, etc.), liability insurance and workers' compensation insurance.

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REVENUE SUMMARY

FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $ % GENERALGENERAL50 ‐ STATE REVENUES5030 ‐ STATE‐NONPUBLIC SPEC. ED. 1,261,649 1,188,000 1,188,000 (0) 0.00%5031 ‐ STATE‐FOUNDATION PROGRAM 103,231,685 104,217,779 103,444,429 (773,350) ‐0.74%5032 ‐ STATE‐SPECIAL ED FORMULA 5,859,099 5,861,087 6,138,203 277,116 4.73%5033 ‐ STATE‐TRANSPORTATION 9,044,232 9,037,406 9,963,881 926,475 10.25%5036 ‐ STATE‐COMPENSATORY AID 20,536,263 21,393,410 25,069,116 3,675,706 17.18%5041 ‐ STATE‐OUT OF CO LIVING 57,099 0 (0) 0.00%5044 ‐ STATE‐MEDICAID REVENUES 507,500 620,000 620,000 (0) 0.00%5045 ‐ STATE‐LIMITED ENGLISH 792,638 731,474 870,466 138,992 19.00%5046 ‐ STATE‐GUARANTEED TAX BASE 2,212,883 227,891 1,362,352 1,134,461 497.81%5048 ‐ STATE ‐ GCEI 1,038,023 1,037,273 1,037,273 (0) 0.00%

50 ‐ STATE REVENUES Total 144,541,072 144,314,320 149,693,720 5,379,400 3.73%

51 ‐ FEDERAL REVENUES5153 ‐ FEDERAL IMPACT AID 368,992 300,000 300,000 (0) 0.00%5155 ‐ ROTC 477,612 430,000 430,000 (0) 0.00%5161 ‐ FEDERAL‐IMPACT AID SP ED 50,460 40,000 40,000 (0) 0.00%

51 ‐ FEDERAL REVENUES Total 897,064 770,000 770,000 (0) 0.00%

52 ‐ LOCAL REVENUES5204 ‐ PRIOR YEAR FUND BAL TRANS 0 2,600,000 1,300,000 (1,300,000) ‐50.00%5206 ‐ TUITION‐SUMMER YOUTH CAMP 25,262 30,000 30,000 (0) 0.00%5207 ‐ TUITION‐SUMMER SCHOOL 131,675 133,000 133,000 (0) 0.00%5208 ‐ TUITION‐OUT OF STATE 310,835 200,000 492,400 292,400 146.20%5209 ‐ TUITION‐PARENT PAYMENTS 102,686 174,100 104,100 (70,000) ‐40.21%5210 ‐ INTEREST INCOME 64,828 224,880 74,880 (150,000) ‐66.70%5211 ‐ RENT‐SCHOOL FACILITIES 389,837 410,100 410,100 (0) 0.00%5212 ‐ PAYROLL TRANSFERS 107,204 100,000 100,000 (0) 0.00%5215 ‐ SALE OF PROPERTY 3,777 0 4,000 4,000 0.00%5216 ‐ TUITION‐OTHER MD COUNTIES 483,668 340,000 290,000 (50,000) ‐14.71%5219 ‐ PRINT SHOP REVENUES 565 0 600 600 0.00%5221 ‐ MISCELLANEOUS REFUNDS 19,646 7,000 8,000 1,000 14.29%5222 ‐ RESTITUTION 59,972 60,000 60,000 (0) 0.00%5226 ‐ VENDING COMMISSIONS 159,000 80,000 82,000 2,000 2.50%5227 ‐ TUITION‐NOVEL 30,160 60,000 30,000 (30,000) ‐50.00%

52 ‐ LOCAL REVENUES Total 1,889,114 4,419,080 3,119,080 (1,300,000) ‐29.42%

53 ‐ LOCAL COUNTY APPROPRIATIONS5300 ‐ COUNTY‐SUPPLEMENT 0 (0)5301 ‐ COUNTY‐APPROPRIATIONS 145,093,200 145,296,600 145,620,700 324,100 0.22%

53 ‐ LOCAL COUNTY APPROPRIATIONS Total 145,093,200 145,296,600 145,620,700 324,100 0.22%

GENERAL Total 292,420,450 294,800,000 299,203,500 4,403,500 1.49%GENERAL Total 292,420,450 294,800,000 299,203,500 4,403,500 1.49%FOOD SERVICE 10,108,826 10,355,804 10,260,724 (95,080) ‐0.92%RESTRICTED 20,992,637 23,621,800 23,186,501 (435,299) ‐1.84%

Grand Total 323,521,913 328,777,605 332,650,725 3,873,120 1.18%Note: Food Service includes a $0.10 price increase.

*** APPROVED ***

10 11 12

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EXPENDITURE SUMMARY BY CATEGORY AND OBJECT CODE CATEGORY

FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $ % 001 ‐ GENERAL01 ‐ ADMINISTRATION 7,984,161 8,321,601 8,547,828 226,227 2.72%02 ‐ MID‐LEVEL ADMINISTRATION 20,123,318 20,429,504 20,682,352 252,848 1.24%03 ‐ INSTRUCTION71 ‐ SALARIES & WAGES 121,432,565 121,898,801 120,854,152 (1,044,649) ‐0.86%73 ‐ SUPPLIES & MATERIALS 4,695,945 4,755,083 4,902,284 147,201 3.10%OTHER INSTRUCTION COST 1,693,023 2,163,468 2,543,675 380,207 17.57%

03 ‐ INSTRUCTION Total 127,821,533 128,817,352 128,300,110 (517,241) ‐0.40%04 ‐ SPECIAL EDUCATION 27,829,594 28,127,797 28,590,831 463,034 1.65%05 ‐ STUDENT PERSONNEL SERVICE 3,030,625 3,087,642 3,240,120 152,478 4.94%06 ‐ STUDENT HEALTH SERVICES 2,606,686 2,628,700 2,795,900 167,200 6.36%07 ‐ STUDENT TRANSPORTATION 21,045,286 22,963,851 25,254,863 2,291,012 9.98%08 ‐ OPERATION OF PLANT 25,770,288 24,751,512 25,107,321 355,809 1.44%09 ‐ MAINTENANCE OF PLANT 5,286,649 6,174,065 6,220,375 46,310 0.75%10 ‐ FIXED CHARGES 47,138,885 47,755,787 48,168,588 412,801 0.86%12 ‐ COMMUNITY SERVICE 1,454,779 707,696 771,169 63,473 8.97%13 ‐ CAPITAL OUTLAY 1,067,713 1,034,493 1,524,042 489,549 47.32%

001 ‐ GENERAL Total 291,159,518 294,800,000 299,203,500 4,403,500 1.49%005 ‐ FOOD SERVICE 10,066,377 10,355,804 10,260,724 (95,080) ‐0.92%RESTRICTED 20,992,637 23,621,800 23,186,501 (435,299) ‐1.84%

Grand Total 322,218,532 328,777,605 332,650,725 3,873,120 1.18%

OBJECT CODE

FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $ % 001 ‐ GENERAL71 ‐ SALARIES & WAGES 188,795,268 191,184,944 189,387,876 (1,797,068) ‐0.94%72 ‐ CONTRACTED SERVICES 31,655,160 33,565,544 38,477,217 4,911,673 14.63%73 ‐ SUPPLIES & MATERIALS 9,158,981 7,805,546 8,083,531 277,985 3.56%74 ‐ OTHER CHARGES 9,692,362 10,682,210 11,370,512 688,302 6.44%75 ‐ EQUIPMENT 1,423,291 505,675 415,482 (90,193) ‐17.84%78 ‐ FIXED CHARGES 47,138,885 47,755,787 48,168,588 412,801 0.86%79 ‐ TRANSFERS 3,295,571 3,300,294 3,300,294 0 0.00%

001 ‐ GENERAL Total 291,159,518 294,800,000 299,203,500 4,403,500 1.49%005 ‐ FOOD SERVICE71 ‐ SALARIES & WAGES 3,687,355 3,691,318 3,670,708 (20,610) ‐0.56%72 ‐ CONTRACTED SERVICES 101,236 87,700 111,700 24,000 27.37%73 ‐ SUPPLIES & MATERIALS 4,624,208 4,661,496 4,850,917 189,422 4.06%74 ‐ OTHER CHARGES 80,771 71,519 55,899 (15,620) ‐21.84%75 ‐ EQUIPMENT 18,546 50,000 60,000 10,000 20.00%78 ‐ FIXED CHARGES 1,554,262 1,793,772 1,511,500 (282,272) ‐15.74%

005 ‐ FOOD SERVICE Total 10,066,377 10,355,804 10,260,724 (95,080) ‐0.92%RESTRICTED 20,992,637 23,621,800 23,186,501 (435,299) ‐1.84%

Grand Total 322,218,532 328,777,605 332,650,725 3,873,120 1.18%

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18 BUDGET OVERVIEW

FULL-TIME EQUIVALENT (FTE) SUMMARY

FISCAL YEARS

DESCRIPTIONACTUAL

BUDGET POSITIONS

BUDGET POSITIONS

FTE CHANGE

001 ‐ GENERAL01 ‐ ADMINISTRATION 79.0 81.0 80.0 (1.0)02 ‐ MID‐LEVEL ADMINISTRATION 265.6 267.0 263.5 (3.5)03 ‐ INSTRUCTION 1,983.7 1,970.3 1,955.8 (14.5)04 ‐ SPECIAL EDUCATION 457.0 475.1 462.0 (13.1)05 ‐ STUDENT PERSONNEL SERVICE 43.0 43.0 43.0 (0.0)06 ‐ STUDENT HEALTH SERVICES 0.0 0.007 ‐ STUDENT TRANSPORTATION 9.5 10.4 10.4 0.008 ‐ OPERATION OF PLANT 228.3 243.3 238.3 (5.0)09 ‐ MAINTENANCE OF PLANT 55.0 56.6 57.6 1.012 ‐ COMMUNITY SERVICE 0.5 0.6 0.6 0.013 ‐ CAPITAL OUTLAY 4.0 4.0 4.0 0.0

001 ‐ GENERAL Total 3,125.6 3,151.3 3,115.2 (36.1)12 ‐ COMMUNITY SERVICE 0.0 0.0

005 ‐ FOOD SERVICE Total 115.7 133.5 111.2 (22.3)RESTRICTED 143.4 136.3 126.2 (10.1)

Grand Total 3,384.7 3,421.1 3,352.6 (68.6)Note: Student Health Services includes 40 nurses contracted with Charles County Department of Health.

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19 BUDGET OVERVIEW

ADMINISTRATION EXPENDITURE CATEGORY

FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $71 ‐ SALARIES & WAGES 6,511,475 6,839,232 6,904,187 64,955

72 ‐ CONTRACTED SERVICES7202 ‐ AUDITING 86,500 85,400 85,400 07205 ‐ LAUNDRY & DRY CLEANING 174 0 07206 ‐ CONSULTANTS 83,511 26,500 26,500 07212 ‐ EMPLOYEE ASSISTANCE SVCS. 32,813 37,410 37,410 07215 ‐ MEDICAL SERVICE 0 07216 ‐ INSPECTION FEES 14 0 07217 ‐ LEGAL FEES 24,487 105,000 105,000 07221 ‐ MAINT.‐CONTRACTS‐INST.EQ. 0 1,000 1,000 07222 ‐ REPR.& PRTG‐COM.OTH GT AG 21,513 26,000 26,000 07224 ‐ PHYSICAL EXAMINATIONS 0 0 07226 ‐ REFUSE DISPOSAL 0 07227 ‐ REPAIR & MAINT.‐VEHICLES 5,230 450 450 07228 ‐ FOOD SVC SUPPORT REIMB 17,381 9,000 9,000 07230 ‐ REPAIRS‐EQUIPMENT 1,510 2,000 2,000 07234 ‐ TEST SCOR.SVC‐ACCT.PROG. 0 07240 ‐ ADVERTISING & PUBL. 9,940 53,390 53,390 07241 ‐ MAINT CNTRS (NON‐INSTR) 14,998 0 07243 ‐ FACILITY RENTAL 0 07244 ‐ EMPLOYEE BACKGROUND CK. 31,951 40,000 40,000 07245 ‐ HARDWARE MAINTENANCE 17,152 30,000 30,000 07246 ‐ SOFTWARE MAINTENANCE 435,416 409,000 419,000 10,0007260 ‐ COLLATERAL HOLDING COSTS 0 07261 ‐ BANK SERVICE FEES 34,638 20,000 20,000 07299 ‐ OTHER CONTRACTED SERVICE 39,597 4,000 86,000 82,000

72 ‐ CONTRACTED SERVICES Total 856,825 849,150 941,150 92,000

73 ‐ SUPPLIES & MATERIALS7300 ‐ SUPPLIES AND MATERIALS 0 07304 ‐ COMPUTERS 154,201 0 0 07308 ‐ DUPLICATING SUPPLIES 98,030 150,000 150,000 07311 ‐ FORMS 17,646 40,000 93,250 53,2507320 ‐ REPAIR MATERIALS‐EQPT 2,475 50 50 07325 ‐ MATERIALS‐IN‐SVC PROGS 0 1,500 1,500 07328 ‐ OFFICE SUPPLIES 51,463 128,482 132,482 4,0007329 ‐ ORIENTATION SUPPLIES 0 5,500 5,500 07332 ‐ POSTAGE 3,687 250 250 07333 ‐ TELEPHONE (NEW & PARTS) 0 0 07334 ‐ TECHNOLOGY SUPPLIES 879 0 07339 ‐ TESTING‐ACCOUNTABILITY 905 1,650 1,6507340 ‐ TESTING‐OTHER 8,365 8,800 8,800 07342 ‐ VEHICLE FUEL 3,366 380 380 07343 ‐ VEHICLE REP PARTS & SUP 0 310 310 07350 ‐ FURNITURE (UNDER $5 1,506 0 0 07365 ‐ FOOD PURCHASES 7,283 0 07380 ‐ UNIFORMS 0 07399 ‐ OTHER SUPPLIES & MATERIAL 117,909 30,000 32,000 2,000

73 ‐ SUPPLIES & MATERIALS Total 467,716 365,272 426,172 60,900

74 ‐ OTHER CHARGES7400 ‐ OTHER CHARGES 0 07401 ‐ BOARD MEMBERS ALLOWANCE 4,740 5,000 5,000 07404 ‐ DUES & SUBSCRIPTIONS 73,526 62,140 65,512 3,3727405 ‐ EMPLOYEE RECOGNITION 18,197 14,500 14,500 07424 ‐ RECRUITMENT 26,672 100,000 100,000 07426 ‐ MOVING REIMBURSMENT 1,000 0 07437 ‐ EMPLOYEE TRANSPORTATION 6,259 16,400 18,200 1,8007438 ‐ PROFESSIONAL DEVELOPMENT 36,580 73,190 76,390 3,2007499 ‐ OTHER 2,303 0 0

74 ‐ OTHER CHARGES Total 169,276 271,230 279,602 8,372

75 ‐ EQUIPMENT7500 ‐ EQUIPMENT/FIXED ASSETS 0 07501 ‐ ADD EQPT EXC VEH & INS EQ 61,304 46,423 46,423 07502 ‐ REP EQPT EXC VEH & INS EQ 0 0

75 ‐ EQUIPMENT Total 61,304 46,423 46,423 0

79 ‐ TRANSFERS7902 ‐ INTERFUND TRANSFERS (FS) 14,805 30,000 30,000 07903 ‐ INDIRECT COST TRANSFERS 97,241 79,706 79,706 0

79 ‐ TRANSFERS Total 82,436 49,706 49,706 0

Grand Total 7,984,161 8,321,601 8,547,828 226,227

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20 BUDGET OVERVIEW

MID-LEVEL ADMINISTRATION EXPENDITURE CATEGORY FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $71 ‐ SALARIES & WAGES 19,374,001 19,622,132 19,527,116 (95,016)

72 ‐ CONTRACTED SERVICES7200 ‐ CONTRACTED SERVICES 0 07206 ‐ CONSULTANTS 500 0 43,250 43,2507207 ‐ CONTRACTED INSTRUCTION 0 07209 ‐ DATA PROC.‐MIS 0 07214 ‐ GAME OFFICIALS & CRWD CON 0 12,050 12,050 07218 ‐ MCH RENTAL‐PO BOX OR MCH 1,525 0 07222 ‐ REPR.& PRTG‐COM.OTH GT AG 1,645 2,700 2,700 07225 ‐ REPRO & PRTG ‐ INTERNAL 4,993 0 07227 ‐ REPAIR & MAINT.‐VEHICLES 0 07228 ‐ FOOD SVC SUPPORT REIMB 4,345 6,000 34,000 28,0007229 ‐ REPAIRS‐BLDG & GROUNDS 0 07230 ‐ REPAIRS‐EQUIPMENT 0 07237 ‐ TUITION FOR STUDENTS 4,000 0 07240 ‐ ADVERTISING & PUBL. 0 80 80 07243 ‐ FACILITY RENTAL 18,961 19,100 32,100 13,0007244 ‐ EMPLOYEE BACKGROUND CK. 0 07245 ‐ HARDWARE MAINTENANCE 0 07246 ‐ SOFTWARE MAINTENANCE 101,244 135,000 135,000 07255 ‐ CONVOCATION EXPENSE 0 0 07261 ‐ BANK SERVICE FEES 0 07285 ‐ SECURITY OFFICERS 0 07299 ‐ OTHER CONTRACTED SERVICE 40,785 55,050 100,550 45,500

72 ‐ CONTRACTED SERVICES Total 177,998 229,980 359,730 129,750

73 ‐ SUPPLIES & MATERIALS7300 ‐ SUPPLIES AND MATERIALS 0 07304 ‐ COMPUTERS 0 07309 ‐ HEALTH SUPPLIES 0 0 07311 ‐ FORMS 1,025 1,304 1,304 07313 ‐ DIPLOMAS 23,800 25,884 25,884 07315 ‐ LIBRARY BOOKS 0 07316 ‐ LIBRARY SUPPLIES 0 07323 ‐ MATERIALS OF INSTRUCTION 33,873 32,000 63,434 31,4347324 ‐ MATERIALS‐CURR.DEVEL 0 2,500 2,500 07325 ‐ MATERIALS‐IN‐SVC PROGS 41 200 7,200 7,0007328 ‐ OFFICE SUPPLIES 182,621 291,164 298,464 7,3007329 ‐ ORIENTATION SUPPLIES 0 07332 ‐ POSTAGE 13,814 4,300 4,450 1507333 ‐ TELEPHONE (NEW & PARTS) 0 07334 ‐ TECHNOLOGY SUPPLIES 0 0 07339 ‐ TESTING‐ACCOUNTABILITY 0 07340 ‐ TESTING‐OTHER 399 07341 ‐ TEXTBOOKS 7,079 4,000 4,000 07342 ‐ VEHICLE FUEL 91 0 07343 ‐ VEHICLE REP PARTS & SUP 0 07344 ‐ VISUAL AIDS 0 07350 ‐ FURNITURE (UNDER $5 43,162 7,600 7,600 07365 ‐ FOOD PURCHASES 11,440 3,000 13,000 10,0007371 ‐ SCH EMER/SECURITY SUP. 9,691 0 07380 ‐ UNIFORMS 0 07399 ‐ OTHER SUPPLIES & MATERIAL 102,945 39,000 53,000 14,000

73 ‐ SUPPLIES & MATERIALS Total 429,981 410,952 480,836 69,884

74 ‐ OTHER CHARGES7404 ‐ DUES & SUBSCRIPTIONS 2,165 2,500 3,100 6007405 ‐ EMPLOYEE RECOGNITION 0 5,000 5,0007420 ‐ STUDENT COMPETITIONS 775 0 07422 ‐ STUDENT DEVELOPMENT 0 1,800 1,8007424 ‐ RECRUITMENT 0 07428 ‐ MID‐STATES EVALUATION 7,093 28,160 28,160 07430 ‐ COMMUNICATIONS 0 54,700 54,700 07437 ‐ EMPLOYEE TRANSPORTATION 71,080 53,380 56,150 2,7707438 ‐ PROFESSIONAL DEVELOPMENT 58,030 22,600 153,160 130,5607499 ‐ OTHER 2,061 1,000 8,500 7,500

74 ‐ OTHER CHARGES Total 141,204 162,340 310,570 148,230

75 ‐ EQUIPMENT7501 ‐ ADD EQPT EXC VEH & INS EQ 134 4,100 4,100 07502 ‐ REP EQPT EXC VEH & INS EQ 0 0

75 ‐ EQUIPMENT Total 134 4,100 4,100 0

Grand Total 20,123,318 20,429,504 20,682,352 252,848

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21 BUDGET OVERVIEW

INSTRUCTION EXPENDITURE CATEGORY FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $71 ‐ SALARIES & WAGES 121,432,565 121,898,801 120,854,152 (1,044,649)

72 ‐ CONTRACTED SERVICES7204 ‐ BUS OPERATIONS‐TO & FROM 0 07206 ‐ CONSULTANTS 30,812 58,884 58,884 07207 ‐ CONTRACTED INSTRUCTION 566,853 669,000 894,700 225,7007211 ‐ EVALUATION 1,000 15,000 15,000 07213 ‐ FIELD TRIPS 0 0 07214 ‐ GAME OFFICIALS & CRWD CON 204,215 215,032 215,032 07215 ‐ MEDICAL SERVICE 6,334 7,000 7,000 07218 ‐ MCH RENTAL‐PO BOX OR MCH 0 0 07221 ‐ MAINT.‐CONTRACTS‐INST.EQ. 1,150 0 07222 ‐ REPR.& PRTG‐COM.OTH GT AG 1,068 22,300 22,300 07224 ‐ PHYSICAL EXAMINATIONS 0 0 07225 ‐ REPRO & PRTG ‐ INTERNAL 1,014 0 07228 ‐ FOOD SVC SUPPORT REIMB 27,562 26,550 26,550 07229 ‐ REPAIRS‐BLDG & GROUNDS 0 0 07230 ‐ REPAIRS‐EQUIPMENT 29,229 30,050 30,050 07231 ‐ SEPTIC SERVICE 0 07234 ‐ TEST SCOR.SVC‐ACCT.PROG. 28,339 32,000 32,000 07237 ‐ TUITION FOR STUDENTS 2,674 2,000 2,000 07240 ‐ ADVERTISING & PUBL. 0 0 07241 ‐ MAINT CNTRS (NON‐INSTR) 0 0 07243 ‐ FACILITY RENTAL 12,956 16,300 16,300 07244 ‐ EMPLOYEE BACKGROUND CK. 0 0 07245 ‐ HARDWARE MAINTENANCE 0 0 07246 ‐ SOFTWARE MAINTENANCE 0 0 07247 ‐ NURSING SERVICES 0 07252 ‐ BUS OPERATIONS‐OTHER 0 07285 ‐ SECURITY OFFICERS 0 0 07299 ‐ OTHER CONTRACTED SERVICE 376,473 479,100 719,100 240,000

72 ‐ CONTRACTED SERVICES Total 1,289,679 1,573,216 2,038,916 465,700

73 ‐ SUPPLIES & MATERIALS7304 ‐ COMPUTERS 558,214 0 0 07305 ‐ CUSTODIAL SUPPLIES 0 0 07306 ‐ BAND UNIFORMS 0 0 07309 ‐ HEALTH SUPPLIES 0 0 07311 ‐ FORMS 0 0 07315 ‐ LIBRARY BOOKS 209,052 461,674 461,674 (0)7316 ‐ LIBRARY SUPPLIES 27,632 63,283 63,283 (0)7318 ‐ LIGHT BULBS 0 07320 ‐ REPAIR MATERIALS‐EQPT 0 0 07321 ‐ REPAIR MATERIALS‐BLDGS 0 07323 ‐ MATERIALS OF INSTRUCTION 1,843,226 1,908,866 2,026,847 117,9817324 ‐ MATERIALS‐CURR.DEVEL 0 0 07325 ‐ MATERIALS‐IN‐SVC PROGS 151 10,200 10,200 07328 ‐ OFFICE SUPPLIES 18,046 9,525 9,525 07329 ‐ ORIENTATION SUPPLIES 333 0 07332 ‐ POSTAGE 3,627 3,500 3,500 07334 ‐ TECHNOLOGY SUPPLIES 122,655 7,000 7,000 07340 ‐ TESTING‐OTHER 193,036 32,000 49,000 17,0007341 ‐ TEXTBOOKS 533,479 1,145,779 1,150,779 5,0007342 ‐ VEHICLE FUEL 0 0 07344 ‐ VISUAL AIDS 956 6,606 6,606 07350 ‐ FURNITURE (UNDER $5 40,386 54,000 54,000 07365 ‐ FOOD PURCHASES 25,752 11,500 12,200 7007366 ‐ FOOD RELATED SUPPLIES 0 0 07380 ‐ UNIFORMS 0 0 07399 ‐ OTHER SUPPLIES & MATERIAL 1,119,401 1,041,150 1,047,670 6,520

73 ‐ SUPPLIES & MATERIALS Total 4,695,945 4,755,083 4,902,284 147,201

74 ‐ OTHER CHARGES7404 ‐ DUES & SUBSCRIPTIONS 29,375 12,930 12,930 07405 ‐ EMPLOYEE RECOGNITION 0 0 07420 ‐ STUDENT COMPETITIONS 69,076 60,000 60,000 07421 ‐ MUS ACTIV CO & INTERSCH 8,089 6,990 6,990 07422 ‐ STUDENT DEVELOPMENT 2,936 0 07424 ‐ RECRUITMENT 0 07425 ‐ SAFETY TRAINING 288 0 07426 ‐ MOVING REIMBURSMENT 5,663 0 07430 ‐ COMMUNICATIONS 0 0 07434 ‐ UTILITIES‐GAS 0 07437 ‐ EMPLOYEE TRANSPORTATION 45,159 25,070 25,070 07438 ‐ PROFESSIONAL DEVELOPMENT 69,698 113,210 117,910 4,7007499 ‐ OTHER 556 3,200 3,200 0

74 ‐ OTHER CHARGES Total 230,839 221,400 226,100 4,700

75 ‐ EQUIPMENT7501 ‐ ADD EQPT EXC VEH & INS EQ 102,996 152,551 122,781 (29,770)7502 ‐ REP EQPT EXC VEH & INS EQ 0 116,301 55,878 (60,423)7504 ‐ SITE IMPROVEMENTS 0 0 07505 ‐ PLAYGROUND EQUIPMENT 0 0 07507 ‐ INSTALLED EQUIPMENT 0 0 07531 ‐ TECH.‐CABLING 0 0 0

75 ‐ EQUIPMENT Total 102,996 268,852 178,659 (90,193)

79 ‐ TRANSFERS7901 ‐ OUTGOING TO OTH MD LEA'S 69,508 100,000 100,000 07903 ‐ INDIRECT COST TRANSFERS 0 0

79 ‐ TRANSFERS Total 69,508 100,000 100,000 0

Grand Total 127,821,533 128,817,352 128,300,110 (517,241)

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22 BUDGET OVERVIEW

SPECIAL EDUCATION EXPENDITURE CATEGORY

FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $71 ‐ SALARIES & WAGES 23,656,440 24,478,869 23,732,180 (746,689)

72 ‐ CONTRACTED SERVICES7200 ‐ CONTRACTED SERVICES 0 07201 ‐ ADMINISTRATIVE FEES 15,000 0 07206 ‐ CONSULTANTS 700 15,500 15,500 07207 ‐ CONTRACTED INSTRUCTION 2,692 9,000 9,000 07209 ‐ DATA PROC.‐MIS 0 07217 ‐ LEGAL FEES 29,243 100,000 100,000 07222 ‐ REPR.& PRTG‐COM.OTH GT AG 0 0 07224 ‐ PHYSICAL EXAMINATIONS 0 0 07225 ‐ REPRO & PRTG ‐ INTERNAL 250 0 07228 ‐ FOOD SVC SUPPORT REIMB 0 50 50 07230 ‐ REPAIRS‐EQUIPMENT 0 0 07244 ‐ EMPLOYEE BACKGROUND CK. 0 0 07299 ‐ OTHER CONTRACTED SERVICE 667,591 149,838 1,359,561 1,209,723

72 ‐ CONTRACTED SERVICES Total 715,476 274,388 1,484,111 1,209,723

73 ‐ SUPPLIES & MATERIALS7308 ‐ DUPLICATING SUPPLIES 0 1,150 1,150 07311 ‐ FORMS 114 0 07323 ‐ MATERIALS OF INSTRUCTION 72,252 53,210 53,210 07324 ‐ MATERIALS‐CURR.DEVEL 0 0 07328 ‐ OFFICE SUPPLIES 2,040 2,920 2,920 07329 ‐ ORIENTATION SUPPLIES 0 07332 ‐ POSTAGE 0 0 07334 ‐ TECHNOLOGY SUPPLIES 0 0 07339 ‐ TESTING‐ACCOUNTABILITY 0 0 07340 ‐ TESTING‐OTHER 2,726 3,530 3,530 07341 ‐ TEXTBOOKS 1,828 400 400 07342 ‐ VEHICLE FUEL 0 0 07344 ‐ VISUAL AIDS 1,494 0 07350 ‐ FURNITURE (UNDER $5 0 0 07365 ‐ FOOD PURCHASES 0 0 07368 ‐ COM. FOOD PROC EXP. 0 07399 ‐ OTHER SUPPLIES & MATERIAL 6,572 5,000 5,000 0

73 ‐ SUPPLIES & MATERIALS Total 87,026 66,210 66,210 0

74 ‐ OTHER CHARGES7404 ‐ DUES & SUBSCRIPTIONS 268 1,320 1,320 07430 ‐ COMMUNICATIONS 0 07437 ‐ EMPLOYEE TRANSPORTATION 61,560 56,490 56,490 07438 ‐ PROFESSIONAL DEVELOPMENT 325 520 520 0

74 ‐ OTHER CHARGES Total 62,153 58,330 58,330 0

75 ‐ EQUIPMENT7501 ‐ ADD EQPT EXC VEH & INS EQ 0 0 0

75 ‐ EQUIPMENT Total 0 0 0

79 ‐ TRANSFERS7903 ‐ INDIRECT COST TRANSFERS 0 0 07904 ‐ SPECIAL ED.‐STATE INSTIT. 0 0 07905 ‐ SPECIAL ED.‐NON‐PUB SCHLS 3,308,499 3,250,000 3,250,000 0

79 ‐ TRANSFERS Total 3,308,499 3,250,000 3,250,000 0

Grand Total 27,829,594 28,127,797 28,590,831 463,034

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23 BUDGET OVERVIEW

STUDENT PERSONNEL SERVICE EXPENDITURE CATEGORY

FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $71 ‐ SALARIES & WAGES 3,010,674 3,060,092 3,212,570 152,478

72 ‐ CONTRACTED SERVICES7206 ‐ CONSULTANTS 0 0 07217 ‐ LEGAL FEES 0 0 07222 ‐ REPR.& PRTG‐COM.OTH GT AG 2,444 2,600 2,600 07225 ‐ REPRO & PRTG ‐ INTERNAL 0 0 07227 ‐ REPAIR & MAINT.‐VEHICLES 113 500 500 07228 ‐ FOOD SVC SUPPORT REIMB 895 500 500 07230 ‐ REPAIRS‐EQUIPMENT 0 0 07239 ‐ MICROFILMING/IMAGING 0 0 07241 ‐ MAINT CNTRS (NON‐INSTR) 1,165 1,200 1,200 07299 ‐ OTHER CONTRACTED SERVICE 195 0 0

72 ‐ CONTRACTED SERVICES Total 4,812 4,800 4,800 0

73 ‐ SUPPLIES & MATERIALS7311 ‐ FORMS 106 0 07328 ‐ OFFICE SUPPLIES 6,806 12,250 12,250 07332 ‐ POSTAGE 0 0 07333 ‐ TELEPHONE (NEW & PARTS) 0 0 07342 ‐ VEHICLE FUEL 243 0 07343 ‐ VEHICLE REP PARTS & SUP 0 0 07350 ‐ FURNITURE (UNDER $5 0 0 07365 ‐ FOOD PURCHASES 373 400 400 07399 ‐ OTHER SUPPLIES & MATERIAL 1,248 0 0

73 ‐ SUPPLIES & MATERIALS Total 8,776 12,650 12,650 0

74 ‐ OTHER CHARGES7404 ‐ DUES & SUBSCRIPTIONS 2,226 2,250 2,250 07430 ‐ COMMUNICATIONS 0 0 07437 ‐ EMPLOYEE TRANSPORTATION 3,787 3,850 3,850 07438 ‐ PROFESSIONAL DEVELOPMENT 351 0 07499 ‐ OTHER 0 0 0

74 ‐ OTHER CHARGES Total 6,364 6,100 6,100 0

75 ‐ EQUIPMENT7501 ‐ ADD EQPT EXC VEH & INS EQ 0 0 07502 ‐ REP EQPT EXC VEH & INS EQ 0 0 07505 ‐ PLAYGROUND EQUIPMENT 0 07507 ‐ INSTALLED EQUIPMENT 0 4,000 4,000 0

75 ‐ EQUIPMENT Total 0 4,000 4,000 0

Grand Total 3,030,625 3,087,642 3,240,120 152,478

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24 BUDGET OVERVIEW

STUDENT HEALTH SERVICE EXPENDITURE CATEGORY

FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $71 ‐ SALARIES & WAGES 0 0 0

72 ‐ CONTRACTED SERVICES7215 ‐ MEDICAL SERVICE 0 0 07228 ‐ FOOD SVC SUPPORT REIMB 0 0 07247 ‐ NURSING SERVICES 2,592,908 2,616,000 2,783,200 167,2007299 ‐ OTHER CONTRACTED SERVICE 1,000 0 0

72 ‐ CONTRACTED SERVICES Total 2,593,908 2,616,000 2,783,200 167,200

73 ‐ SUPPLIES & MATERIALS7309 ‐ HEALTH SUPPLIES 12,779 12,000 12,000 07325 ‐ MATERIALS‐IN‐SVC PROGS 0 200 200 07328 ‐ OFFICE SUPPLIES 0 500 500 07329 ‐ ORIENTATION SUPPLIES 0 07350 ‐ FURNITURE (UNDER $5 0 0 07365 ‐ FOOD PURCHASES 0 0 07399 ‐ OTHER SUPPLIES & MATERIAL 0 0 0

73 ‐ SUPPLIES & MATERIALS Total 12,779 12,700 12,700 0

75 ‐ EQUIPMENT7501 ‐ ADD EQPT EXC VEH & INS EQ 0 0 0

75 ‐ EQUIPMENT Total 0 0 0

Grand Total 2,606,686 2,628,700 2,795,900 167,200

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25 BUDGET OVERVIEW

STUDENT TRANSPORTATION EXPENDITURE CATEGORY

FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $71 ‐ SALARIES & WAGES 643,715 665,815 672,527 6,712

72 ‐ CONTRACTED SERVICES7200 ‐ CONTRACTED SERVICES 0 07203 ‐ BUS INSPECTIONS 14,342 23,750 23,750 07204 ‐ BUS OPERATIONS‐TO & FROM 18,734,766 20,525,340 22,572,340 2,047,0007206 ‐ CONSULTANTS 0 0 07209 ‐ DATA PROC.‐MIS 0 22,723 22,723 07213 ‐ FIELD TRIPS 865,857 944,443 1,131,743 187,3007222 ‐ REPR.& PRTG‐COM.OTH GT AG 1,723 0 07224 ‐ PHYSICAL EXAMINATIONS 36,358 54,430 54,430 07227 ‐ REPAIR & MAINT.‐VEHICLES 308 6,530 6,530 07228 ‐ FOOD SVC SUPPORT REIMB 758 0 07230 ‐ REPAIRS‐EQUIPMENT 25,788 25,000 25,000 07236 ‐ BUS OPERATIONS‐ATHLETICS 476,354 468,170 518,170 50,0007240 ‐ ADVERTISING & PUBL. 0 160 160 07244 ‐ EMPLOYEE BACKGROUND CK. 820 0 07245 ‐ HARDWARE MAINTENANCE 0 21,320 21,320 07246 ‐ SOFTWARE MAINTENANCE 32,896 0 07252 ‐ BUS OPERATIONS‐OTHER 111,981 111,000 111,000 07253 ‐ BUS OPERATIONS ‐ READ AC 0 07299 ‐ OTHER CONTRACTED SERVICE 2,982 33,500 33,500 0

72 ‐ CONTRACTED SERVICES Total 20,304,932 22,236,366 24,520,666 2,284,300

73 ‐ SUPPLIES & MATERIALS7304 ‐ COMPUTERS 0 0 07307 ‐ DRIVER TRAINING 2,002 1,000 1,000 07321 ‐ REPAIR MATERIALS‐BLDGS 0 0 07328 ‐ OFFICE SUPPLIES 3,031 6,480 6,480 07332 ‐ POSTAGE 0 190 190 07342 ‐ VEHICLE FUEL 812 6,810 6,810 07343 ‐ VEHICLE REP PARTS & SUP 0 0 07365 ‐ FOOD PURCHASES 232 0 07399 ‐ OTHER SUPPLIES & MATERIAL 64 0 0

73 ‐ SUPPLIES & MATERIALS Total 4,517 14,480 14,480 0

74 ‐ OTHER CHARGES7404 ‐ DUES & SUBSCRIPTIONS 709 260 260 07430 ‐ COMMUNICATIONS 0 0 07437 ‐ EMPLOYEE TRANSPORTATION 6 750 750 07438 ‐ PROFESSIONAL DEVELOPMENT 2,063 3,300 3,300 07499 ‐ OTHER 0 880 880 0

74 ‐ OTHER CHARGES Total 2,778 5,190 5,190 0

75 ‐ EQUIPMENT7500 ‐ EQUIPMENT/FIXED ASSETS 0 07501 ‐ ADD EQPT EXC VEH & INS EQ 0 0 07509 ‐ ADDITIONAL VEHICLES 14,941 0 07510 ‐ REPLACEMENT VEHICLES 74,403 42,000 42,000 0

75 ‐ EQUIPMENT Total 89,344 42,000 42,000 0

Grand Total 21,045,286 22,963,851 25,254,863 2,291,012

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26 BUDGET OVERVIEW

OPERATION OF PLANT EXPENDITURE CATEGORY FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $71 ‐ SALARIES & WAGES 10,475,705 10,673,958 10,502,767 (171,191)

72 ‐ CONTRACTED SERVICES7200 ‐ CONTRACTED SERVICES 0 07206 ‐ CONSULTANTS 0 0 07216 ‐ INSPECTION FEES 0 12,000 12,000 07218 ‐ MCH RENTAL‐PO BOX OR MCH 1,268 3,500 3,500 07219 ‐ COPIER LEASE/MAIN. CONTR 826,490 947,236 947,236 07220 ‐ COPIER POOL‐OVERAGE CHARG 12,721 53,200 53,200 07221 ‐ MAINT.‐CONTRACTS‐INST.EQ. 1,076 192,920 192,920 07222 ‐ REPR.& PRTG‐COM.OTH GT AG 0 0 07223 ‐ PEST CONTROL 1,194 4,000 4,000 07226 ‐ REFUSE DISPOSAL 404,102 400,000 400,000 07227 ‐ REPAIR & MAINT.‐VEHICLES 0 0 07228 ‐ FOOD SVC SUPPORT REIMB 338 0 07229 ‐ REPAIRS‐BLDG & GROUNDS 404,285 25,000 25,000 07230 ‐ REPAIRS‐EQUIPMENT 24,495 29,819 29,819 07231 ‐ SEPTIC SERVICE 11,942 24,800 24,800 07232 ‐ SNOW REMOVAL 182,646 200,000 200,000 07233 ‐ WATER TESTING/TREATMENT 49,366 52,500 52,500 07241 ‐ MAINT CNTRS (NON‐INSTR) 1,748 106,720 106,720 07245 ‐ HARDWARE MAINTENANCE 136,173 192,400 192,400 07246 ‐ SOFTWARE MAINTENANCE 234,901 131,000 131,000 07266 ‐ HONEYWELL MAINT. CONTRACT 281,748 184,000 184,000 07267 ‐ ENVIRONMENTAL SERVICES 26,416 20,000 20,000 07268 ‐ COUNTY CONTRACTS 0 0 07272 ‐ CONSTRUCTION‐CONTRACTORS 0 0 07280 ‐ RISO LEASE/RENTAL/MAINTEN 0 0 07281 ‐ RISO REPAIRS ‐ TIME & MAT 0 0 07285 ‐ SECURITY OFFICERS 20,700 0 07299 ‐ OTHER CONTRACTED SERVICE 89,263 31,500 31,500 0

72 ‐ CONTRACTED SERVICES Total 2,710,871 2,610,595 2,610,595 0

73 ‐ SUPPLIES & MATERIALS7300 ‐ SUPPLIES AND MATERIALS 0 07304 ‐ COMPUTERS 2,542 0 07305 ‐ CUSTODIAL SUPPLIES 522,998 582,389 582,389 07310 ‐ SAFETY SUPPLIES 11,043 8,000 8,000 07312 ‐ POOL SUPPLIES 18,417 10,000 10,000 07314 ‐ CABLING (UNDER $50 318,051 95,000 95,000 07318 ‐ LIGHT BULBS 35,433 50,000 50,000 07319 ‐ REPAIR MATERIALS‐GROUNDS 3,346 5,400 5,400 07320 ‐ REPAIR MATERIALS‐EQPT 655,047 67,800 67,800 07321 ‐ REPAIR MATERIALS‐BLDGS 198 0 07328 ‐ OFFICE SUPPLIES 1,378 17,100 17,100 07329 ‐ ORIENTATION SUPPLIES 0 0 07330 ‐ PEST CONTROL SUPPLIES 0 7,500 7,500 07332 ‐ POSTAGE 100,076 131,000 131,000 07333 ‐ TELEPHONE (NEW & PARTS) 27,010 0 07334 ‐ TECHNOLOGY SUPPLIES 0 3,000 3,000 07339 ‐ TESTING‐ACCOUNTABILITY 0 07340 ‐ TESTING‐OTHER 0 0 07342 ‐ VEHICLE FUEL 152,817 260,000 260,000 07343 ‐ VEHICLE REP PARTS & SUP 163 2,700 2,700 07350 ‐ FURNITURE (UNDER $5 0 0 07365 ‐ FOOD PURCHASES 701 16,600 16,600 07380 ‐ UNIFORMS 48,888 30,620 30,620 07390 ‐ WAREHOUSE EXPENSE 46,930 53,000 53,000 07399 ‐ OTHER SUPPLIES & MATERIAL 598,486 139,800 139,800 0

73 ‐ SUPPLIES & MATERIALS Total 2,449,665 1,373,909 1,373,909 0

74 ‐ OTHER CHARGES7400 ‐ OTHER CHARGES 0 07404 ‐ DUES & SUBSCRIPTIONS 150 0 07425 ‐ SAFETY TRAINING 0 1,000 1,000 07430 ‐ COMMUNICATIONS 426,675 417,700 417,700 07431 ‐ UTILITIES‐ELECTRICITY 6,104,306 6,600,000 6,930,000 330,0007432 ‐ UTILITIES‐OIL 1,311,861 1,800,000 1,890,000 90,0007433 ‐ UTILITIES‐WATER & SEWAGE 383,124 300,000 315,000 15,0007434 ‐ UTILITIES‐GAS 106,972 29,000 31,000 2,0007437 ‐ EMPLOYEE TRANSPORTATION 1,774 8,650 8,650 07438 ‐ PROFESSIONAL DEVELOPMENT 2,583 400 400 07450 ‐ INS.‐REAL & PERSON. 18,625 258,000 286,000 28,0007451 ‐ INS.‐VEHICLE & CASUALTY 712,470 503,000 565,000 62,0007452 ‐ SELF INSURANCE‐PROPERTY 8,365 35,000 35,000 07499 ‐ OTHER 0 0 0

74 ‐ OTHER CHARGES Total 9,076,902 9,952,750 10,479,750 527,000

75 ‐ EQUIPMENT7500 ‐ EQUIPMENT/FIXED ASSETS 0 07501 ‐ ADD EQPT EXC VEH & INS EQ 1,002,151 140,300 140,300 07502 ‐ REP EQPT EXC VEH & INS EQ 0 0 07504 ‐ SITE IMPROVEMENTS 0 0 07505 ‐ PLAYGROUND EQUIPMENT 0 0 07507 ‐ INSTALLED EQUIPMENT 0 0 07509 ‐ ADDITIONAL VEHICLES 0 0 07510 ‐ REPLACEMENT VEHICLES 54,993 0 07531 ‐ TECH.‐CABLING 0 0 0

75 ‐ EQUIPMENT Total 1,057,144 140,300 140,300 0

Grand Total 25,770,288 24,751,512 25,107,321 355,809

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27 BUDGET OVERVIEW

MAINTENANCE OF PLANT EXPENDITURE CATEGORY

FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $71 ‐ SALARIES & WAGES 3,284,896 3,513,326 3,559,636 46,310

72 ‐ CONTRACTED SERVICES7206 ‐ CONSULTANTS 0 0 07219 ‐ COPIER LEASE/MAIN. CONTR 7,665 0 07224 ‐ PHYSICAL EXAMINATIONS 0 0 07226 ‐ REFUSE DISPOSAL 4,478 0 07227 ‐ REPAIR & MAINT.‐VEHICLES 2,498 3,500 3,500 07228 ‐ FOOD SVC SUPPORT REIMB 943 0 07229 ‐ REPAIRS‐BLDG & GROUNDS 804,658 1,698,039 1,698,039 07230 ‐ REPAIRS‐EQUIPMENT 0 0 0 07240 ‐ ADVERTISING & PUBL. 1,416 0 07241 ‐ MAINT CNTRS (NON‐INSTR) 117,925 120,000 120,000 07246 ‐ SOFTWARE MAINTENANCE 15,126 0 07267 ‐ ENVIRONMENTAL SERVICES 0 0 07271 ‐ CONSTRUCTION‐PROF SERVICE 0 07272 ‐ CONSTRUCTION‐CONTRACTORS 2,280 0 07273 ‐ CONSTRUCTION‐MISC. 0 07299 ‐ OTHER CONTRACTED SERVICE 9,961 55,300 55,300 0

72 ‐ CONTRACTED SERVICES Total 966,950 1,876,839 1,876,839 0

73 ‐ SUPPLIES & MATERIALS7300 ‐ SUPPLIES AND MATERIALS 0 07305 ‐ CUSTODIAL SUPPLIES 82 0 07309 ‐ HEALTH SUPPLIES 232 200 200 07312 ‐ POOL SUPPLIES 0 0 07318 ‐ LIGHT BULBS 0 0 07319 ‐ REPAIR MATERIALS‐GROUNDS 114,846 86,000 86,000 07320 ‐ REPAIR MATERIALS‐EQPT 79,915 119,000 119,000 07321 ‐ REPAIR MATERIALS‐BLDGS 695,297 442,880 442,880 07323 ‐ MATERIALS OF INSTRUCTION 79 07328 ‐ OFFICE SUPPLIES 4,398 9,500 9,500 07330 ‐ PEST CONTROL SUPPLIES 0 0 07342 ‐ VEHICLE FUEL 0 20,000 20,000 07343 ‐ VEHICLE REP PARTS & SUP 80,599 34,600 34,600 07350 ‐ FURNITURE (UNDER $5 0 0 07351 ‐ PARTITIONS (PANELS) 0 0 07365 ‐ FOOD PURCHASES 294 0 07380 ‐ UNIFORMS 16,706 13,000 13,000 07399 ‐ OTHER SUPPLIES & MATERIAL 4,316 57,000 57,000 0

73 ‐ SUPPLIES & MATERIALS Total 996,763 782,180 782,180 0

74 ‐ OTHER CHARGES7404 ‐ DUES & SUBSCRIPTIONS 165 100 100 07430 ‐ COMMUNICATIONS 0 0 07437 ‐ EMPLOYEE TRANSPORTATION 665 1,500 1,500 07438 ‐ PROFESSIONAL DEVELOPMENT 1,240 120 120 07499 ‐ OTHER 35 0 0

74 ‐ OTHER CHARGES Total 2,105 1,720 1,720 0

75 ‐ EQUIPMENT7501 ‐ ADD EQPT EXC VEH & INS EQ 0 0 07502 ‐ REP EQPT EXC VEH & INS EQ 36,970 0 07504 ‐ SITE IMPROVEMENTS 1,008 0 07505 ‐ PLAYGROUND EQUIPMENT 0 0 07507 ‐ INSTALLED EQUIPMENT 0 0 07509 ‐ ADDITIONAL VEHICLES 0 0 07510 ‐ REPLACEMENT VEHICLES 27 0 07531 ‐ TECH.‐CABLING 0 0 07599 ‐ OTHER EQUIPMENT 0 0 0

75 ‐ EQUIPMENT Total 35,935 0 0

Grand Total 5,286,649 6,174,065 6,220,375 46,310

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28 BUDGET OVERVIEW

FIXED CHARGES EXPENDITURE CATEGORY

FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $78 ‐ FIXED CHARGES7806 ‐ EMPLOYEE RETIREMENT 5,434,622 4,165,690 4,165,690 07812 ‐ INS‐FIDELITY LIABLITY 0 07813 ‐ INSURANCE‐LIFE 665,513 712,000 712,000 07814 ‐ INSURANCE‐HOSPITALIZATION 22,138,620 24,782,400 22,782,400 (2,000,000)7818 ‐ SELF INSURANCE 0 0 07819 ‐ UNEMPLOYMENT COMPENSATION 229,139 177,000 177,000 07826 ‐ SOCIAL SECURITY 13,770,112 15,032,397 15,027,498 (4,899)7827 ‐ TEACHERS RETIREMENT 336 7,000 471,000 464,0007828 ‐ TUITION REIMBURSEMENT 179,422 0 0 07836 ‐ WORKER'S COMPENSATION 640,939 814,300 768,000 (46,300)7840 ‐ JUDGEMENTS 0 0 07842 ‐ OPEB RESERVE 4,000,000 2,000,000 4,000,000 2,000,0007899 ‐ OTHER FEES 80,855 65,000 65,000 0

78 ‐ FIXED CHARGES Total 47,138,885 47,755,787 48,168,588 412,801

Grand Total 47,138,885 47,755,787 48,168,588 412,801

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29 BUDGET OVERVIEW

COMMUNITY SERVICE EXPENDITURE CATEGORY

FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $71 ‐ SALARIES & WAGES 57,603 60,006 60,479 473

72 ‐ CONTRACTED SERVICES7203 ‐ BUS INSPECTIONS 0 310 310 07204 ‐ BUS OPERATIONS‐TO & FROM 1,392,522 636,000 699,000 63,0007224 ‐ PHYSICAL EXAMINATIONS 684 1,230 1,230 07227 ‐ REPAIR & MAINT.‐VEHICLES 0 630 630 07228 ‐ FOOD SVC SUPPORT REIMB 0 0 07240 ‐ ADVERTISING & PUBL. 0 0 07244 ‐ EMPLOYEE BACKGROUND CK. 0 200 200 07272 ‐ CONSTRUCTION‐CONTRACTORS 0 0 07299 ‐ OTHER CONTRACTED SERVICE 225 40 40 0

72 ‐ CONTRACTED SERVICES Total 1,393,431 638,410 701,410 63,000

73 ‐ SUPPLIES & MATERIALS7307 ‐ DRIVER TRAINING 0 80 80 07312 ‐ POOL SUPPLIES 0 0 07323 ‐ MATERIALS OF INSTRUCTION 792 1,000 1,000 07328 ‐ OFFICE SUPPLIES 15 240 240 07332 ‐ POSTAGE 0 10 10 07342 ‐ VEHICLE FUEL 0 1,810 1,810 07343 ‐ VEHICLE REP PARTS & SUP 0 0 07380 ‐ UNIFORMS 1,982 1,000 1,000 07399 ‐ OTHER SUPPLIES & MATERIAL 957 4,540 4,540 0

73 ‐ SUPPLIES & MATERIALS Total 3,745 8,680 8,680 0

74 ‐ OTHER CHARGES7404 ‐ DUES & SUBSCRIPTIONS 0 20 20 07437 ‐ EMPLOYEE TRANSPORTATION 0 60 60 07438 ‐ PROFESSIONAL DEVELOPMENT 0 320 320 07499 ‐ OTHER 0 200 200 0

74 ‐ OTHER CHARGES Total 0 600 600 0

Grand Total 1,454,779 707,696 771,169 63,473

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30 BUDGET OVERVIEW

CAPITAL OUTLAY EXPENDITURE CATEGORY

FISCAL YEARS

DESCRIPTIONFINAL $ BUDGET BUDGET VARIANCE $

71 ‐ SALARIES & WAGES 348,193 372,713 362,262 (10,451)

72 ‐ CONTRACTED SERVICES7200 ‐ CONTRACTED SERVICES 0 07206 ‐ CONSULTANTS 5,338 0 07228 ‐ FOOD SVC SUPPORT REIMB 321 0 07229 ‐ REPAIRS‐BLDG & GROUNDS 458,072 650,000 1,150,000 500,0007230 ‐ REPAIRS‐EQUIPMENT 0 07240 ‐ ADVERTISING & PUBL. 2,270 5,800 5,800 07241 ‐ MAINT CNTRS (NON‐INSTR) 0 07245 ‐ HARDWARE MAINTENANCE 0 07271 ‐ CONSTRUCTION‐PROF SERVICE 128,567 0 07272 ‐ CONSTRUCTION‐CONTRACTORS 56,386 0 0 07273 ‐ CONSTRUCTION‐MISC. 0 07274 ‐ CONST.‐INSPECTIONS 0 07299 ‐ OTHER CONTRACTED SERVICE 0 0

72 ‐ CONTRACTED SERVICES Total 640,279 655,800 1,155,800 500,000

73 ‐ SUPPLIES & MATERIALS7321 ‐ REPAIR MATERIALS‐BLDGS 0 07328 ‐ OFFICE SUPPLIES 2,067 3,430 3,430 07332 ‐ POSTAGE 0 0 07350 ‐ FURNITURE (UNDER $5 0 0 07365 ‐ FOOD PURCHASES 0 07399 ‐ OTHER SUPPLIES & MATERIAL 0 0 0

73 ‐ SUPPLIES & MATERIALS Total 2,067 3,430 3,430 0

74 ‐ OTHER CHARGES7404 ‐ DUES & SUBSCRIPTIONS 165 450 450 07437 ‐ EMPLOYEE TRANSPORTATION 16 100 100 07438 ‐ PROFESSIONAL DEVELOPMENT 559 2,000 2,000 0

74 ‐ OTHER CHARGES Total 740 2,550 2,550 0

75 ‐ EQUIPMENT7501 ‐ ADD EQPT EXC VEH & INS EQ 0 07502 ‐ REP EQPT EXC VEH & INS EQ 0 0 07504 ‐ SITE IMPROVEMENTS 0 07505 ‐ PLAYGROUND EQUIPMENT 76,434 0 07507 ‐ INSTALLED EQUIPMENT 0 07531 ‐ TECH.‐CABLING 0 07532 ‐ LEASE PAYMENT 0 0 0

75 ‐ EQUIPMENT Total 76,434 0 0

79 ‐ TRANSFERS7901 ‐ OUTGOING TO OTH MD LEA'S 0 07903 ‐ INDIRECT COST TRANSFERS 0 0

79 ‐ TRANSFERS Total 0 0

Grand Total 1,067,713 1,034,493 1,524,042 489,549

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31 BUDGET OVERVIEW

FY2012 SCHOOL BASED ALLOCATIONS

APPROVED BUDGET FISCAL YEARS

DESCRIPTION

Allocation Based on Enrollments

Operating Expenses

ELEMENTARY01 ‐ DR. BROWN ELEMENTARY 23,734 3,020 26,75402 ‐ DR. CRAIK ELEMENTARY 30,410 3,010 33,42003 ‐ GALE‐BAILEY ELEMENTARY 23,840 2,990 26,83006 ‐ INDIAN HEAD ELEMENTARY 22,707 3,250 25,95707 ‐ MALCOLM ELEMENTARY 27,433 2,980 30,41308 ‐ T.C.MARTIN ELEMENTARY 30,421 3,000 33,42109 ‐ MIDDLETON ELEMENTARY 24,878 3,000 27,87810 ‐ MITCHELL ELEMENTARY 35,878 3,300 39,17811 ‐ MT. HOPE/NANJEMOY ELEM. 17,472 2,990 20,46212 ‐ DR. MUDD ELEMENTARY 21,414 3,220 24,63413 ‐ J.C. PARKS ELEMENTARY 36,927 3,070 39,99714 ‐ J.P. RYON ELEMENTARY 26,787 3,180 29,96715 ‐ TURNER ELEMENTARY 19,264 3,040 22,30416 ‐ DR. HIGDON ELEMENTARY 21,838 2,820 24,65818 ‐ JENIFER ELEMENTARY 32,085 3,310 35,39519 ‐ WADE ELEMENTARY 42,373 3,040 45,41320 ‐ MARY H. MATULA ELEMENTARY 27,548 3,320 30,86821 ‐ C. PAUL BARNHART ELEMEN 32,381 3,350 35,73122 ‐ BERRY ELEMENTARY 42,045 3,350 45,39523 ‐ WILLIAM DIGGS EL SCHOOL 56,179 3,350 59,52924 ‐ MARY B. NEAL ELEMENTARY 44,778 3,350 48,128

ELEMENTARY Total 640,392 65,940 706,332MIDDLE33 ‐ HANSON M.S. 58,156 6,767 64,92334 ‐ HENSON  M.S. 38,920 6,157 45,07735 ‐ PICCOWAXEN M.S. 32,027 7,014 39,04136 ‐ SMALLWOOD M.S. 37,411 6,367 43,77837 ‐ SOMERS M.S. 61,021 6,527 67,54838 ‐ STODDERT M.S. 52,888 6,497 59,38539 ‐ MATTAWOMAN MIDDLE SCHOOL 68,942 6,885 75,82740 ‐ THEODORE G DAVIS M S 84,602 8,417 93,019

MIDDLE Total 433,967 54,631 488,598HIGH53 ‐ LACKEY H.S. 75,282 113,746 189,02854 ‐ LA PLATA H.S. 84,513 132,184 216,69755 ‐ MC DONOUGH H.S. 70,736 120,700 191,43656 ‐ STONE H.S. 88,924 135,174 224,09858 ‐ WESTLAKE H.S. 90,235 127,189 217,42459 ‐ NORTH POINT HIGH SCHOOL 201,992 160,389 362,381

HIGH Total 611,682 789,382 1,401,064CENTER05 ‐ F. B. GWYNN ‐ ELEM. 8,787 1,650 10,43757 ‐ ROBERT D STETHEM ACADEMY 74,959 49,480 124,439

CENTER Total 83,746 51,130 134,876Grand Total 1,769,787 961,083 2,730,870

12

FY2012 Total

CHARLES COUNTY PUBLIC SCHOOLSFY2012 SCHOOL BASED ALLOCATIONS

Allocation Based on Enrollment: Includes  materials of instruction (MOI related to special education is allocated based on the number of teachers), library books  & supplies, textbooks, and office supplies.

Operating Expenses: Includes game officials, student   & employee transportation, middle states  evaluation  , music  instrument repairs and professional development.

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32 BUDGET OVERVIEW

OPERATING BUDGET BY PROGRAM

FISCAL YEARS

DESCRIPTIONBUDGET 

POSITIONSBUDGET BUDGET BUDGET BUDGET

CHARLES COUNTY PUBLIC SCHOOLSOPERATING BUDGET BY PROGRAM

78 ‐ FIXED CHARGES Total 

BUDGET

71 ‐ SALARIES & WAGES73 ‐ 

SUPPLIES & MATERIALS

OTHER INSTRUCTION COST

01 ‐ ADMINISTRATION001 ‐ BOARD OF EDUCATION 1.0 85,195 10,460 232,400 0 328,055010 ‐ OFFICE OF THE SUP'T 3.0 943,324 35,540 25,530 0 1,004,394025 ‐ SUPPORTING SERVICES 3.0 323,981 2,510 2,460 0 328,951026 ‐ BUDGET AND FINANCE 17.0 1,469,280 15,022 2,886 0 1,481,416027 ‐ PURCHASING 4.0 297,950 1,500 13,320 0 312,770028 ‐ PRINT SHOP 2.0 119,630 150,200 26,208 0 296,038035 ‐ DATA PROCESSING SERVICES 6.0 435,718 44,800 162,115 0 642,633037 ‐ HUMAN RESOURCES 20.0 1,574,108 32,980 241,560 0 1,848,648038 ‐ INFORMATION & COMMUNICAT. 7.0 396,047 43,360 51,590 0 490,997040 ‐ RESEARCH & ASSESSMENT 6.0 450,369 60,900 100,372 0 611,641042 ‐ COMPUTER & NETWORK ADMIN. 11.0 808,585 28,900 364,800 0 1,202,285

01 ‐ ADMINISTRATION Total 80.0 6,904,187 426,172 1,217,469 0 8,547,828000 ‐ GENERAL LEDGER 0.0 0 0 0 0 0050 ‐ DEPUTY SUPERINTENDENT OFF 7.0 778,815 2,496 2,010 0 783,321054 ‐ ASSIST. SUP OF INSTRUCT. 8.0 786,441 20,254 16,600 0 823,295055 ‐ INST. SUPER. & CUR. DEV. 21.4 1,689,597 29,900 51,900 0 1,771,397060 ‐ STAFF DEV.‐CENTRAL OFFICE 2.0 174,381 25,800 208,450 0 408,631061 ‐ ST. DEV.‐CH. CO. ED CNTR. 1.0 34,252 1,650 1,890 0 37,792062 ‐ MD ST ASSESSMENT IN.(MSA) 0.0 0 24,234 18,000 0 42,234063 ‐ MINORITY ACHIEVEMENT 1.0 83,451 18,200 49,640 0 151,291070 ‐ CAREER & TECH‐ADMIN. 3.0 272,890 7,300 5,200 0 285,390085 ‐ INS. TECH/MEDIA SUPPORT 1.0 121,850 18,000 137,000 0 276,850090 ‐ OFFICE OF THE PRINCIPAL 218.1 15,542,420 315,002 138,110 0 15,995,532095 ‐ GRADUATION EXPENSES 0.0 0 18,000 45,600 0 63,600100 ‐ OFF. OF PRIN.‐CAREER TECH 1.0 43,019 0 0 0 43,019

02 ‐ MID‐LEVEL ADMINISTRATION Total 263.5 19,527,116 480,836 674,400 0 20,682,352000 ‐ GENERAL LEDGER 0.0 0 0 0 0 0K ‐ 12 EDUCATION 1,800.9 109,523,907 4,471,202 1,286,155 0 115,281,263131 ‐ ENVIRONMENTAL EDUCATION 4.0 239,347 8,194 257,350 0 504,891160 ‐ READING 85.0 5,152,935 251,500 31,000 0 5,435,435220 ‐ NOVEL HIGH SCHOOL 1.0 154,294 4,100 0 0 158,394221 ‐ HOME & HOSPITAL 1.0 235,642 6,400 35,300 0 277,342222 ‐ EXPLORERS PROG‐ STEDHAM 13.0 995,630 48,579 814,700 0 1,858,909223 ‐ EVENING HIGH SCHOOL 0.0 17,169 0 0 0 17,169230 ‐ SUMMER SCHOOL 0.0 308,746 5,500 0 0 314,246260 ‐ GIFTED & TALENTED 26.0 2,055,528 67,159 91,000 0 2,213,687281 ‐ TEEN PARENTING 0.0 22,470 5,400 100 0 27,970430 ‐ PSYCHOLOGICAL SERVICES 23.9 2,036,016 32,750 26,420 0 2,095,186440 ‐ ADULT ED‐GENERAL 1.0 112,468 1,000 550 0 114,018441 ‐ ADULT ED‐BASIC 0.0 0 0 600 0 600442 ‐ EXTERNAL DIPLOMA 0.0 0 500 500 0 1,000

03 ‐ INSTRUCTION Total 1,955.8 120,854,152 4,902,284 2,543,675 0 128,300,11004 ‐ SPECIAL EDUCATION450 ‐ SPECIAL ED‐PUBLIC SC PROG 412.5 19,551,037 48,780 1,391,781 0 20,991,598451 ‐ SPEECH THERAPIST 20.4 1,721,676 7,430 4,000 0 1,733,106452 ‐ HOME & HOSPITAL ‐ SPEC ED 0.0 49,583 400 13,440 0 63,423470 ‐ NON‐PUBLIC SCHOOL PROG 0.0 0 0 3,250,000 0 3,250,000480 ‐ STAFF DEV‐SPECIAL ED. 0.0 14,861 0 0 0 14,861490 ‐ OFFICE OF PRINCIPAL‐SP ED 1.0 82,301 2,510 0 0 84,811500 ‐ INST. ADMIN. & SUP.‐SP ED 28.1 2,312,722 7,090 133,220 0 2,453,032

04 ‐ SPECIAL EDUCATION Total 462.0 23,732,180 66,210 4,792,441 0 28,590,831

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33 BUDGET OVERVIEW

FISCAL YEARS

DESCRIPTIONBUDGET 

POSITIONSBUDGET BUDGET BUDGET BUDGET

CHARLES COUNTY PUBLIC SCHOOLSOPERATING BUDGET BY PROGRAM

78 ‐ FIXED CHARGES Total 

BUDGET

71 ‐ SALARIES & WAGES73 ‐ 

SUPPLIES & MATERIALS

OTHER INSTRUCTION COST

05 ‐ STUDENT PERSONNEL SERVICE510 ‐ STUDENT SERVICES 27.0 2,604,205 5,800 13,200 0 2,623,205511 ‐ STUDENT DATA COLLECTION 16.0 608,365 6,850 1,700 0 616,915

05 ‐ STUDENT PERSONNEL SERVICE Total 43.0 3,212,570 12,650 14,900 0 3,240,12006 ‐ STUDENT HEALTH SERVICES530 ‐ STUDENT HEALTH SERVICES 0.0 0 12,700 2,783,200 0 2,795,900

06 ‐ STUDENT HEALTH SERVICES Total 0.0 0 12,700 2,783,200 0 2,795,90007 ‐ STUDENT TRANSPORTATION551 ‐ REG. PROG.‐TRANSPORTATION 9.2 575,492 12,630 18,856,043 0 19,444,165552 ‐ TRANSPORTATION‐SP ED PUB 1.3 97,035 1,850 4,902,530 0 5,001,415560 ‐ TRANSPORT.‐ FIELD TRIPS 0.0 0 0 203,813 0 203,813561 ‐ EXTRACURRICULAR‐ATHLETICS 0.0 0 0 518,170 0 518,170562 ‐ EXTENDED DAY TRANSPORT. 0.0 0 0 87,300 0 87,300

07 ‐ STUDENT TRANSPORTATION Total 10.4 672,527 14,480 24,567,856 0 25,254,86308 ‐ OPERATION OF PLANT610 ‐ REG. PROGRAMS‐OPERATIONS 209.3 9,135,038 1,026,109 9,835,700 0 19,996,847619 ‐ COMMUNICATIONS & COMPUTER 0.0 0 61,300 841,400 0 902,700620 ‐ SERVICE CONT. & EQ. REP. 0.0 0 40,000 547,459 0 587,459622 ‐ COPIER LEASE & SER. CONTR 0.0 0 0 1,000,436 0 1,000,436623 ‐ COMPUTER MAINT & REPAIR 19.0 896,196 136,500 10,850 0 1,043,546625 ‐ PROPERTY & VEHICLE INS. 0.0 0 0 886,000 0 886,000630 ‐ ENVIRON. HEALTH/SAFETY 1.0 95,005 15,000 74,000 0 184,005635 ‐ WAREHOUSE MANAGEMENT 7.0 286,632 36,000 31,000 0 281,632636 ‐ MAIL ROOM 2.0 89,896 131,000 3,800 0 224,696

08 ‐ OPERATION OF PLANT Total 238.3 10,502,767 1,373,909 13,230,645 0 25,107,321000 ‐ GENERAL LEDGER 0.0 0 0 0 0 0650 ‐ REG. PROGRAMS‐MAINTENANCE 57.6 3,559,636 747,700 660,520 0 4,967,856651 ‐ CAPITAL IMPROVEMENTS 0.0 0 34,480 1,218,039 0 1,252,519

09 ‐ MAINTENANCE OF PLANT Total 57.6 3,559,636 782,180 1,878,559 0 6,220,37512 ‐ COMMUNITY SERVICE730 ‐ COMMUNITY SERVICES‐GEN. 0.0 0 3,500 50 0 3,550736 ‐ SUMMER YOUTH CAMP 0.0 20,500 3,040 200 0 23,740740 ‐ NON‐PUB. NON‐HAND. TRANS. 0.6 39,979 2,140 701,760 0 743,879

12 ‐ COMMUNITY SERVICE Total 0.6 60,479 8,680 702,010 0 771,169000 ‐ GENERAL LEDGER 0.0 0 0 0 0 0783 ‐ ELEM SCHOOL RELOCATABLES 0.0 0 0 0 0 0796 ‐ FY'11 VARIOUS MAINT. PRJ. 0.0 0 0 650,000 0 650,000830 ‐ CISCO PROJECT 0.0 0 0 500,000 0 500,000

13 ‐ CAPITAL OUTLAY Total 4.0 362,262 3,430 1,158,350 0 1,524,04210 ‐ FIXED CHARGES000 ‐ GENERAL LEDGER 0.0 0 0 0 48,168,588 48,168,588

10 ‐ FIXED CHARGES Total 0.0 0 0 0 48,168,588 48,168,588Grand Total 3,115.2 189,387,876 8,083,531 53,563,505 48,168,588 299,203,500 *Note: Salaries & Wages includes non-fulltime salaries. Other Instruction cost includes contractual services, equipment, transfers and other charges.

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34 BUDGET OVERVIEW

PROGRAM DESCRIPTIONS

001 - Board of Education This program consists of the activities of the seven-member Board of Education as it carries out its mandate to establish policy and provide guidance for operation of the public school system. It includes legislated compensation for Board members and an expense allowance for them to attend formal Board meetings in the county, to visit schools, to participate in statewide educational conferences and seminars, to attend regional and national conventions, to hold public hearings and to participate in a variety of local functions that bear directly and/or indirectly on their policy and planning functions. Administrative, office and secretarial support are provided by positions identified in the Superintendent's office. 010 - Office of the Superintendent This program includes those activities of the Superintendent of Schools (and related support) as he exercises executive authority over the school system. It includes his actions to implement state law, State Board bylaws and local Board policies; it includes the direction and coordination of the school system's personnel, funds and other resources to conduct a quality education program; it includes his activities to inform the public on school system operations, and to earn their support; and his activities to maintain an awareness of matters affecting education by professional groups and government officials at the national, state and local levels; and it includes a formal effort to be the school system's liaison with other agencies. 025 - Supporting Services This program provides funding for the office of the Assistant Superintendent for Supporting Services. The assistant superintendent provides overall management for major support functions to the educational program. These areas include maintenance, operations, planning and construction, transportation, redistricting, and risk management, safety and environmental concerns. The division is responsible for all maintenance, operations, new construction, renovations, temporary capacity issues, approval for facilities' use by outside organizations, and security of all Charles County Public Schools facilities. 026 – Finance and Business Administration It is the primary function of the Division of Finance, Business Administration and Technology to provide complete, timely and accurate financial information regarding the operations of the school system. This department serves the school system by providing for the operations of budget, payroll, accounts payable, cash receipts, general accounting, financial reporting, school auditing, and investments. This department also provides management for purchasing, food services and technology programs.

027 – Purchasing The purchasing department is organized to procure all furniture, fixtures, supplies and equipment for the school system. The department works with the central office and school-based personnel to purchase all needed items in a site-based management system. This department is also responsible for warehouse management. 028 - Print Shop This program is responsible for the printing services for the school system, which includes central office, schools, and centers. Bindery and packaging services are also offered in the print shop. This program is an integral part of the systems’ information network to provide accurate, timely and quality communication to parents, staff, and the community at-large. As the demand and expectations for information from schools, central office and the community has increased, so has the demand for the quantity and quality of printing services. 035 - Data Processing Services The function of the program for Data Processing Management Information Services (MIS) is to provide centralized data processing to all components of the school system. Responsibilities include finance, human resources and student data management systems. Responsibilities include hardware and software acquisitions and maintenance contracts. 037 - Human Resources The Division of Human Resources provides services to employees and conducts human resource planning for the school system. It is responsible for coordinating the process of recruiting, selecting, orienting new employees, and providing support in relation to teacher retention. The human resources office prepares recommendations for personnel actions requiring the approval of the Board or Superintendent. It provides for the maintenance of personnel records, job descriptions, performance evaluations, and other personnel related documents. This office is responsible for the administration of salaries and wages, certification, retirement, extended leave requests, tuition reimbursement, extra pay contracts, legal efforts, benefits administration, insurance, and other specified fringe benefit programs. The human resources office also provides career information and facilitates other employee service programs. The mission of the division of human resources is to improve the overall quality of personnel employed by the Charles County Public Schools. This is accomplished through recruitment, appointments, retention and professional development of our employees. Personnel are provided with direction, guidance, and support in regards to federal, state, and local initiatives and legal issues.

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35 BUDGET OVERVIEW

038 – Public and Media Relations The Board of Education and the Superintendent have established specific goals and objectives for communication within the school system. This division's focus is centered on building effective communication both internally and externally. Public information and communication includes the switchboard information center operation for the central office; mail service to the schools and to the public; design, graphics, and publications expertise; production and dissemination of public information; and contact with the new media. It also includes the design and upkeep of the systems’ web site and television station. Public information and communication offers support to school programs within the school system. It provides a vital link between the school system and the community, and between the school system and parents. 040 - Research and Assessment The Department of Research & Assessment (R&A) is responsible for the organization, management and validity of the school system's testing and evaluation. This includes the administration and interpretation of Norm-Referenced Testing and the Maryland State mandated assessments. Additionally, R & A provides reliable, valid and timely reports concerning student performance and program effectiveness and produces quarterly school profiles. This department also produces the state mandated annual Maryland School Performance Report for the county and each individual school. 042 - Computer and Network Administration Technology programs are designed to connect students, staff and parents with information and instructional resources delivered by voice, data, video and print. The various programs interact to connect the school community with the region, the state, the nation and the world. Various types of media and equipment such as computers, projection devices, software and digital content are made available for administrative staff and teachers. 050 - Office of the Deputy Superintendent The Deputy Superintendent acts as the chief operating officer of the school system responsible for the day-to-day operations of the schools to ensure the equitable and impartial distribution of staff and resources in meeting the needs of all students. Principals report directly to the Deputy Superintendent and submit annual goals, a school improvement plan, and budget requests that support the instructional program and initiatives outlined in the Comprehensive Master Plan. Principals also submit monthly reports with copies of teacher observations and copies of teacher evaluations at the appropriate time for identified staff. All documents are regularly reviewed and monitored to ensure full compliance with all local, state, or federal guidelines and procedures. Monthly principal meetings, workshops for new school administrators and vice-principal meetings focus on

"accountable leadership" in the schools. A leadership development program is offered for vice-principals and teachers aspiring to become principals. The office includes the student services department, the Charles County Association of Student Councils, alternative programs and the school system’s print shop. The office facilitates the resolution of parent concerns, reviews and approves all out-of-county or country field trips, plans quarterly student recognition ceremonies, the Parent Advisory Council and other issues that arise. The department of student services includes pupil personnel workers, guidance counselors, nurses, psychologists, and student accounting specialists. 054 – Assistant Superintendent of Instruction This division manages the instructional and curricular programs; planning and implementation of staff development for the school system; and supports all system efforts. The department of curriculum and instruction organizes what the schools teach, and trains teachers to utilize the most effective strategies when teaching students. Educational options are organized for all students in order to support career readiness and learning. This division also manages the department of minority achievement and multicultural education. 055 - Instruction and Curriculum Development This department directs the review, development, implementation and evaluation of curricula and supporting materials, in line with national standards, state curricular guidelines, the state assessment program and the evolving and expanding knowledge base of the various disciplines. The goal of this department is to develop curricula that are articulated pre-kindergarten through adult and cross-referenced to be relevant to student needs and readily accessible to teachers, parents and community members. 060 - Staff Development – System-wide The Office of Staff Development has the responsibility to provide professional growth and development opportunities for all divisions, groups and individuals in the Charles County Public Schools community through a centrally coordinated and collaborative effort. The office is also responsible for the continuing development and implementation of the five-year comprehensive plan for staff development, using information gathered from all constituents, identifying needs, suggesting resources, and providing appropriate professional growth activities for personnel. 061 - Charles County Education Center The Charles County Education Center coordinates field-based pre-service teacher training in selected elementary schools known as Professional Development Schools (PDS). In partnership with the College of Southern Maryland, Towson

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36 BUDGET OVERVIEW

State University and other universities, Charles County established Professional Development Schools. A PDS is a collaboratively planned and implemented partnership for the academic and clinical preparation of interns and the continuous professional development of both school system and institution of higher education (IHE) faculty. The focus of the PDS partnership is improved student performance through research-based teaching and learning. A PDS may involve a single or multiple schools, school systems and IHEs and may take many forms to reflect specific partnership activities and approaches to improving both teacher education and PreK-12 schools. 062 – Maryland State Assessment (MSA) Initiatives In order to improve the delivery of curriculum and instruction, funds are allocated to address the requirements of the Maryland School Assessment Program (MSA) and Charles County Essential Curricula. This requires curriculum revision, materials of instruction, development of classroom and system-wide assessments, teacher stipends, and workshop support. Funding focuses on initiatives that address data driven instructional needs as determined by MSA and preparation for the High School Improvement Program as it is implemented. 063 - Minority Achievement and Multicultural Education Multicultural Education and Minority Achievement includes efforts that encompass all ethnic minorities and gender, but are not exclusive to those populations. This program provides assistance to all students who are not achieving to their potential. The program coordinator provides staff resources and updates on initiatives from state and national levels, which address the elimination of the achievement gap. The achievement plan addresses the goals and objectives in the Ten Requirements to Increase Minority Achievement and State Standards. The program coordinator makes recommendations on instructional, curricula and budget issues to administrative leaders and instructional leadership teams. 070 - Central Office Career and Technology Administration The Career and Technology programs are developed and implemented to increase the academic, career and technical skills of students in order to prepare them for careers and post-secondary education. 080 - Technology Support The Technology Support program enables the integration of computer instruction with curricular areas. Computer labs, local area networks and the wide area network are used as tools for instruction, remediation, and critical thinking. Computer programs are in place for computers to supplement instruction in all curricular areas including reading, language

arts, mathematics, business, writing, social studies, science and computer science. 085 – Library Media Support The central office budget for school library media program provides support to the schools in implementing state library media standards. Budget support includes the purchase of online resources, maintenance agreements and staff development opportunities, including workshops, conferences and materials, targeted to school library media staff. The mission of the library program for Charles County Public Schools is to empower staff and students to be effective users of ideas and information. 090 - Office of the Principal – Regular The office of the Deputy Superintendent of Schools supports the principal's administrative function and management of the school implementing all three areas of the system's Comprehensive Master Plan: academic achievement, career readiness and personal responsibility. Funding in this category includes: high school graduations, middle states accreditation, employee mileage reimbursement (for itinerant instructional staff, office support staff, and professional activities-- i.e., attendance at conferences, workshops, etc.), system-wide forms, report card envelopes for elementary, year-end report card mailing at the secondary level, and other support as needed to implement or maintain high quality instructional programs and other initiatives in the schools. Additional funding requests can include supplemental instructional resources, textbooks, professional development for school administrators and staff, equipment, furniture, and supplemental support for extra-curricular activities (i.e., local, state, and national competitions). 095 – Office of the Principal – Graduation Ceremony designed to recognize graduating seniors who have satisfactorily met diploma or certificate requirements established by the state and local boards of education. Members of the local board, the superintendent and staff, and other state and local dignitaries join the school principal and staff in conferring the Maryland State Diploma or Certificate at ceremonies held at the end of the school year. 100 – Administration Career and Technology This office is responsible for the overall direction of the instructional program. This includes the administration of policies and procedures and the implementation, administration and monitoring of instructional programs, the allocation and management of resources and the supervision and evaluation of staff. 131 - Environmental Education The Environmental Education program provides comprehensive, sequential and interdisciplinary opportunities

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37 BUDGET OVERVIEW

for Charles County Public Schools students as they learn abut their local, regional and global environment. Coordinated through the office of the content specialist in science and environmental education, the program seeks to promote development of a strong environmental ethic in students as prescribed by MSDE’s Environmental By-law and to provide meaningful outdoor experiences to increase knowledge, awareness and stewardship of the environment. The focus of this program is to use the environment in an integrating and interdisciplinary context, supporting CCPS Content Learning Goals. 160 – Reading The reading program, pre-kindergarten through grade 12, provides the foundation and direct instruction necessary for students to apply reading and writing skills across all content areas. Instruction must enable students to be successful in the work place and to choose reading as a lifelong goal. The reading program includes phonemic awareness, phonics, fluency, vocabulary development, comprehension skills and strategies to address the needs of all students: special education, gifted, remedial and competent readers. 210 - K-12 Funds provide support for all major programs in all school levels and education centers such as staff, materials of instructions (MOI) and equipment. 220 - NOVEL Program The NOVEL Academic Program is an individualized and competency-based high school program available to individuals who wish to complete their high school diploma requirements. This option is available to:

• students who need to make up a course while attending full-time at the home school;

• students who have received a failing grade in the first semester of a course and request make-up of that semester;

• students who are transferred to NOVEL for part or their entire original schedule;

• students who request early graduation and take the required English course; and

• students who are assigned through the Superintendent's hearing process.

221 - Home and Hospital Services The Charles County Public Schools' home and hospital services program (H&H) was created to offer a home teaching program that establishes a cooperative relationship with parents and home schools to provide regular education students a quality, appropriate instructional program. H&H offers short/long term instructional services for students unable to attend their home school. The program serves

elementary, middle and high school students as well as school age county residents that do not attend a public school. 222 – Robert D. Stethem Educational Center The purpose of the Robert D. Stethem Educational Center is to provide an educational setting for students not able to function satisfactorily in a traditional school environment. The goal is to motivate students to remain in school and successfully complete their diploma requirements. The program serves middle and high school students and focuses on essential curriculum and behavior modification on an individual basis. 230 - Summer School The Charles County Public Schools' summer program offers courses for students in grades six through twelve to make up credit for classes failed during the regular school year. All students are also offered the opportunity to enroll in classes for enrichment and eligibility. Original credit English is offered to juniors and seniors. 260 - Gifted Education Program Gifted education services are in place to provide leadership and assistance in developing and implementing appropriate instructional experiences for students who demonstrate high academic ability. The gifted education resource teachers collaborate with the instructional personnel at each school to provide instruction and resources for those students who learn quickly, understand complicated ideas, develop creative and original solutions to problems, apply in-depth information on subjects, concentrate for long periods of time on areas of interest and construct advanced products. Students who have shown mastery of the essential curriculum are provided with a challenging instructional program. 281 - Teenage Parenting The Teenage Parenting program is an individualized program, which provides academic education, parenting related instruction, and one-to-one counseling and group guidance. It provides a follow-up with the teen-aged parent by staff and nurses. 430 - Psychological Services The school psychologist consults with school personnel such as administrators, counselors, special education teachers, regular classroom teachers, and speech pathologists concerning assessment of disabled students, placement of disabled students, educational programming for students, classroom management, communication skills, and behavior management programs. The school psychologist also consults with community agencies regarding mental health concerns of students and acts as a liaison between school and agency. The department also provides: crisis intervention for all students;

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individual assessments of a student; and cognitive, perceptual, emotional and behavioral. 440 - 446 – Adult Education - General/External Diploma Program The Adult General Education program provides instruction and services for adult secondary education and advanced English proficiency. Adult Basic Education includes instruction for learners at the National Adult Literacy Survey (NALS) 1 and NALS 2 levels, or for those at the 0 - 8.9 reading or math level. The Maryland External Diploma program is an alternative program designed to award a Maryland high school diploma based on a candidate's academic, vocational and life skills. These skills are directly related to the knowledge a competent adult would acquire by living in a community, working, and raising a family. The External Program (EDP) offers adults another avenue by which they can pursue a high school diploma directly related to their life experience. Adult Secondary Education includes instruction for learners at the NALS 3 level and above. NALS 3 are those learners at 9.0 - 12.9 reading and math level. Direct adult learner instruction may also be allowed utilizing Literacy Works funds. English as a Second Language includes instruction for learners at the NALS, 1, 2 and 3 levels, or those functioning at 0 - 12.9 reading and math levels. 450 - Special Education – General Special education may be considered appropriate for the child who has been identified through multi-disciplinary assessment as having an educational disability in one or more of the following areas: cognitive, emotional, physical, or all of these, and who may be appropriately served by receiving special education and related services in the regular education and/or special education environment. Services provided include direct instruction, instructional consultation services to the general education teacher and/or the provision of special materials and equipment. 451 - Special Education – Speech Therapist Speech therapy services are an important part of the total instructional program in each school. The major duties of the speech therapist include three areas. 1) Identify students with speech and language disabilities through screening and evaluation. All kindergarten students are screened, and other students may be referred by teachers or parents for screening. Following the Individual Education Program (IEP) process, further evaluation is completed as needed. 2) Develop and provide therapeutic intervention for those students identified with a speech or language disability. Following the IEP process, goals and objectives are developed for the IEP. Remediation is provided based on the student's IEP.

3) Provide consultative services for students, teachers, parents and other professional personnel. The speech therapist participates in team conferences, such as, IEP committee and Pupil Service Team. 452 – Special Education - Home and Hospital Home and Hospital instruction is designed to provide short-term itinerant instructional services to special education students with physical disabilities or in emotional crisis. Services provided include: instructional service to the student who is being maintained at home or in a hospital for purposes of convalescence or treatment and is restricted by a physician for reasons of physical health from attending a school-based program; and instructional service on an emergency basis to a student in emotional crisis who is being maintained at home or in a hospital. 460 - Educational Programs In State Institution More intensive programming may be considered appropriate for those students who have been identified through the medical/education assessment as having a low incidence disability in one or more of the following areas: deaf and/or hard of hearing, blind, cognitive, emotional, physical or all of the above. These students may require a more comprehensive special education program as part of a continuum of services. Residential placements are designed to provide 24 hours of special education and related services for either long-term or short-term placements. The maximum class size for residential services is determined by the individual placements approved by MDSE. 470 – Special Education -Non-public Placements Out-of-county residential placement may be considered appropriate for the student who has been identified through the educational assessment as having a disability in one or more of the following areas: cognitive, emotional, or physical, or all of these, and who requires 24 hours special education programming and personal care. Residential placements are designed to provide instruction or treatment, or both, on a short- or long-term basis in a residential setting, and include a comprehensive special education program, special equipment, related services and 24-hour supervision. The maximum class size for residential services is determined by the individual placements approved by MSDE. 480 – Special Education Staff Development This program is associated with expense activity related to staff development programs for special education. 490 – F. B. Gwynn Educational Center Administration The office of school administration manages the special education programs at the F.B. Gwynn Center. The Infant-Toddler and Early Identification programs and all the related itinerant services from birth to age 21 for the Charles County Public Schools are based at the Gwynn Center.

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500 – Special Education - Instructional Administration and Supervision The central office special education support personnel supports the operation of special education to provide free and appropriate educational programs and related services for all children who are found to be in need of special educational services from birth to age 21. 510 - Student Services Pupil Personnel Services is an integral part of the educational system as it extends into the home and community. Working with the community, parents, students and school personnel, pupil personnel workers are able to assist in alleviating students' academic, personal, and/or social adjustment problems. The pupil personnel worker is a problem solver who advocates for the students' best interest within the structure of the Board of Education policies and procedures. 511 - Student Data Collection The student data office in the Department of Student Services is responsible for all data related to student records, the production of state reports for attendance, enrollment and suspensions, and the provision of transcripts as required by law. They are also responsible for the storage, maintenance and security of all student records, both active and historical. 530 - Student Health Services The school health program provides quality health care services for students. This program enables students to be as healthy as possible so they can take advantage of the educational opportunities being offered. School health services is directed and supervised by Charles County Health Department. A minimum of one staff person (registered nurse or licensed practical nurse) is available for each school. Inherent in this model is that health care consultation services are provided by the Charles County Health Department Medical Officer. 551/552 – Transportation Program (Regular/Special Education) The transportation department is responsible for safe, efficient, adequate, and economical pupil transportation. This department also arranges and supervises school bus routes and schedules for the various instructional programs offered. The department recommends to the Superintendent prospective school bus contractors and trains all school bus drivers and attendants transporting school children in the county. 560 - Field Trips - Extra/Co-Curricular To support the extension of the classroom with educational experiences outside the school setting, transportation for band, chorus, environmental education and other field trips as approved and funded by school administration.

561 - Field Trips - Athletics The primary purpose of the interscholastic athletic program is to provide activities for students, which will enhance their overall education. Transportation of Charles County public school students for away from home games is provided by Charles County Public Schools. Regulations governing the procedures for transporting students can be found in the Athletic Handbook for Charles County Public Schools. 562 - Academic Intervention/Extended Day - Bridge To Excellence The transportation department assists with the implementation of after-school and extended-day programs. 610 - Operation of Plant - General This program consists of activities associated with keeping the physical plant open and ready for use. Operation of plant includes funds to provide salaries for all personnel assigned to the operations section. This includes supervisors, secretaries, building service managers, assistant building service managers, building service workers, security alarm monitors, technicians and truck drivers. This program also provides for the supplies, materials, utilities and equipment to provide a safe, clean and healthful environment for the students and staff assigned to each building or work location. Various services such as trash removal, pest control, septic cleaning and maintenance service contracts are provided in this program. 619 – Telecommunications The telecommunication program provides telephone services and telecommunications backbone services for the school system. 620 – Service Contracts and Equipment Repairs Funding provides for services assigned to repair and maintain equipment and the cost of all service contracts on movable equipment including routine maintenance. 622 - Copier Lease and Service Contracts This program functions under the auspices of school administration with the print shop manager having responsibility for the acquisition, placement and management of all reproduction equipment within the school system. The print shop manager works with the purchasing department, school-based staff and the vendors to ensure that all equipment is functioning to meet the needs of the school and enforce copier contract terms and conditions for the maintenance of the equipment. The print shop manager also manages the monthly pooled allowances of all Xerox-leased equipment and monthly allowance reports from the schools. The print shop

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manager is responsible for the management of the copier budget and the payment of all related invoices. 623 - Computer Maintenance and Equipment Repair The computer maintenance and repair program has a primary function to maintain all network and computer equipment in the school system. In order for instruction to be possible, equipment needs to function correctly at all times. The function of this program is to repair equipment and wiring in a timely and efficient manner for the school system. 625 – Vehicle and Property Insurance The funds allocated for this program pay the premiums for transportation and property insurance. In addition to annual and quarterly premiums, funds are available to cover deductibles in the event of a covered loss. 630 - Environmental Health/Safety and Risk Management The purpose of this program is to ensure compliance with all recognized local, state, and federal safety, health, and environmental laws and regulations, as well as to minimize risks to the students, employees, visitors, and all others having business with Charles County Public Schools. Providing a safe and healthy school environment conducive to learning is this program's concern. 635 – Warehouse The central office warehouse stocks items that the school system uses. These items include from paper, pens and other stationary supplies, art and classroom supplies, custodial supplies and some furniture. The warehouse purchases in bulk and distributes the items to schools. The pony and truck drivers provide daily pony (mail) service to the schools, deliver food supplies and move furniture and equipment between schools for various activities. 636 - Mail Room This program provides mailing services for the school system. Inter-office mail is distributed through the mailroom at the Jesse L. Starkey Administration Building and via delivery truck to each school. 650 – Maintenance of Plant Maintenance of plant consists of activities that are associated with keeping the grounds, buildings, and equipment at an acceptable level of efficiency through repair or preventative maintenance.

651 - Capital Maintenance This program protects our capital investment, ensures the health/safety of our children, and supports educational effectiveness while maintaining a clean and inviting environment at the highest level for both students and staff. This program was established in 1997 to provide state funding to local school systems for improvements, repairs, and deferred maintenance of public school buildings that are more than 15 years old. 730 – Community Services – General The Division of School Administration initiates and facilitates community involvement in matters related to the mission of Charles County Public Schools. 736 – Community Services – Summer Youth Camp The Summer Youth Camp for boys and girls provides supervised activities in the following areas: soccer, touch football, basketball, floor hockey, swimming, kickball, arts and crafts, whiffle ball and other games. 740 - Non-public/Non-disabled Student Transportation The transportation department is responsible for safe, efficient, adequate, and economical pupil transportation. The department recommends to the superintendent prospective school bus contractors and trains all school bus drivers transporting non-public school children in specified zones within the county. 760 - 830 - Planning and Construction The planning and construction program provides technical support in the capital outlay category for the preparation of long-range planning documents such as State and Local Capital Improvements Programs and the Educational Facility Master Plan. In addition to preparing the actual documents, supporting materials such as slide presentations, charts, and graphs are also developed. This program also provides technical support for construction projects initiated by other departments. 000 – Employee Benefits/Fixed Charges Included in this category are local school board contributions to employee retirement, employer’s portion of Social Security and Medicare, employee insurance benefits (health, life, accident, disability, tuition reimbursement, etc.), liability insurance and workers' compensation insurance.

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RESTRICTED PROGRAMS Federal and state governments, agencies, and other organizations provide funds to Local Education Agencies (LEA) for special programs and projects. The funds are typically made available to the LEA in grants. The grants are usually targeted for specific uses. The LEA uses the funds they receive to either supplement local expenditures on existing programs or to create new programs, in accordance with the terms of the individual grants. The LEA are strictly prohibited from using the funds obtained through these grants to pay expenditures that have historically been paid using local or state appropriations. The LEA must maintain separate and distinct accounting records for each grant they receive and cannot co-mingle the revenue from these sources with general fund revenues. The level of funding of each of the grants listed in this section is only an estimate provided at the time of printing this document. Programs may be discontinued or reduced in scope depending upon funds allocated by the agency responsible.

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Instructional Initiative Descriptions ARRA Education Jobs Funding The Education Jobs Fund Program (Ed Jobs) was authorized in Public Law No. 111-226 (Act). Ed Jobs provided assistance to states to save or create education jobs for the 2010-2011 school year. Funds are allocated to each state and then disbursed to Local Education Agencies (LEA). Funds were available for obligations that occurred as of August 10, 2010 (the date of enactment of the Act). An LEA that has funds remaining after the 2010-2011 school year may use the remaining funds through September 30, 2012. Issued under the American Recovery and Reinvestment Act, this grant was enacted to save and create school-level jobs. General administrative expenses and other LEA-level support services expenditures may not be funded through this grant. ARRA Educating the Homeless Issued under the American Recovery and Reinvestment Act and the McKinney – Vento Homeless Act. This grant focuses on providing enriched supplemental instruction, transportation, professional development, supplies, and other services designed to help homeless students attend and successfully complete school. ARRA State Fiscal Stabilization Fund Issued under the American Recovery and Reinvestment Act. This grant will help stabilize State and local government budgets to minimize and avoid reductions in education and other essential public services and help ensure local educational agencies (LEAs) and public institutions of higher education have the resources to avert cuts and retain teachers and professors. LEAs are encouraged to use available Education Stabilization resources in ways most likely to assist the State in making progress in areas related to the four education reform assurances in the State’s Stabilization application and to lead to improved results for students, long-term gains in school system capacity and increased efficiency and effectiveness. The grant will provide funding for extended learning opportunities for students and

teachers, professional development, and research and assessment. ARRA Title I Issued under the American Recovery and Reinvestment Act. The grant provides additional assistance to local school systems and schools that have high concentrations of students from families who live in poverty, in order to help improve teaching and learning for students most at risk of failing to meet State standards and to close the achievement gap. This grant focuses on short-term investments with the potential for long-term benefits rather than make ongoing commitments. Educating the Homeless The Educating the Homeless grant focuses on providing enriched supplemental instruction, transportation, professional development, supplies, and other services designed to help homeless students attend and successfully complete school. Fine Arts Initiative The fine arts grants have focused on providing all students with the opportunity of learning through the arts by experiencing a full program of art, music, and theatre. Opportunities for students to experience creative dramatics (K-8), playwriting (9-12), and dance have been established. Through a variety of workshops and school residencies teachers and students receive training from artists and consultants in creative dramatics, playwriting, and reader’s theatre. Students K-12 have opportunities to attend dance, theatre, and string orchestra performances. Curriculum for arts courses are designed to meet the Maryland Essential Outcomes in the Arts. Gifted and Talented The Gifted and Talented grants are used to provide additional professional development, develop curriculum, purchase supplies and materials, and provide enrichment activities during the school year and summer for gifted students. Indian Education The Indian Education Grant is designed to develop resource units and lesson plans concerning the history, traditions, customs and

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crafts of the Piscataway and other Native American tribes. Judith Hoyer Early Child Care and Education Centers The Judith P. Hoyer grant is used to establish school-based centers that provide comprehensive early childhood education and family services for children ages birth thru five and their families who live in the Dr. Samuel A. Mudd, Eva Turner, and C. Paul Barnhart school zones. The school system serves approximately 450 children at the schools who are enrolled in the Three Year Old Program, Head Start, Pre-K, Kindergarten and 0-3 daytime playgroups. The goal of the Judy Centers is school readiness. Thru a community partnership, services are provided to all children in the school zones ages birth thru five. Children who qualify for Free and Reduced Meals (FARM) are targeted. Services include physical, mental, and dental care. Parenting skills are increased thru parent workshops and family events. The parent’s level of education is increased thru our partnership with Adult Education. There is a close collaboration with community partners that also service young children such as Infants & Toddlers, Healthy Start, Healthy Families, and Head Start. The school system has over 30 community agencies and organizations helping achieve our goal of school readiness. Miscellaneous Career & Technology Education Initiatives This initiative includes a program designed to provide students with on-the-job training. Miscellaneous Instructional Program Initiatives This initiative includes several small programs that are funded by student fees or local awards. Some examples of these programs are: MDK12 Digital Library Project, the Tutoring program, the SummerQuest program, and Chess Tournament. Miscellaneous Other Initiatives This initiative includes funding received for additional athletic equipment. NASA Grant The NASA grant is targeted towards providing funding to support the digital components of the

overall laser projector for the domed classroom. This initiative is supporting the “new state of the art” high school scheduled to open in fall of 2014. STEM Grant In an effort to attract and prepare students at all educational levels to pursue STEM coursework, the grant provides funding to establish Extended-Day Learning Opportunities that allow students to pursue interests beyond the classroom. Students have the opportunity to try engineering projects through team challenges such as LEGO Robotics in the elementary and middle school, VEX Robotics in high school, Rocketry challenges at all levels, Eggbert Safe Racer for third graders, and SMART Teams (Students Modeling a Research Topic). Title I The Title I grant provides funds to help low-achieving students in high-poverty schools to meet the same challenging state content and performance standards that apply to all students. Title I schools must be above the district-wide average of the percentage of children receiving free and reduced priced meals, with the highest percentages of poverty schools receiving Title I support first. School-wide programs may use Title I funds to upgrade the school’s entire educational program, rather than target services to identified children. Targeted Assistance schools identify and provide Title I services only to students whose performance is below age and grade expectations. Instructional assistants and/or Title I teachers meet regularly with classroom teachers to assess educational needs of individual students. The assistants and/or Title I teachers reinforce the objectives taught by the classroom teachers. If there is a surplus in the Title I program in a given year, this amount can be carried forward into the subsequent year. These funds may only be carried over one year and must be spent on Title I objectives in the subsequent year.

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Title II – Teacher Quality The Title II Teacher Quality grant is a component of the No Child Left Behind Act. The primary objective of this funding is to assist schools in recruiting and retaining highly qualified teachers and principals. The funds can also be used for reduction of class size, and for incentives for recruitment efforts. Professional development activities are outlined in this initiative including: professional development to integrate technology into curricula and instruction, professional development that provides instruction in teaching children with special learning needs and professional development that provides instruction in methods of improving student behavior. This program replaces the following federal funds: Eisenhower Professional Development and Class-Size Reduction. Title II- Technology Grant The Title II Ed Tech Grant program is used to provide staff development and materials to teachers and technology support personnel. The goal is to integrate technology into the computer lab and classroom setting, and increase student technology literacy. Title III- Language Acquisition The Title III English Language Acquisition grant’s overall goal is to improve the English proficiency of English Language Learners (ELLs-students who do not speak English as a native language) by enhancing ESOL instruction, encouraging professional development participation and informing ELL families about student and adult English literacy opportunities. Title V – Innovative Education Title V funds are targeted for the improvement of instruction through innovative projects, school-wide improvement plans, training/professional development, and supplementary assistance for library/media services. Twenty First Century Learning Center The Twenty-First Century Learning Center funds an after school program for students, grades 3 – 12, living in the Malcolm community. Goals include: increased academic achievement, bus

transportation, parental involvement, and family literacy rates. Race to the Top The Race to the Top grants provide funding to support MSDE’s four reforms areas. 1.) Adopting standards and assessments that prepare students to succeed in college and the workplace, and to compete in the global economy. 2.) Building data systems that measure student growth and success, and inform teachers and principals about how they can improve instruction. 3.) Recruiting, developing, rewarding, and retaining effective teachers and principals, especially where they are needed most. 4.) Turning around our lowest-achieving schools. These reform areas are being addressed through professional development activities, technology, and compensation. Special Education Initiative Descriptions ARRA IDEA Part B Issued under the American Recovery and Reinvestment Act. These funds must be used consistently with the current IDEA Part B statutory and regulatory requirements. Funds also support special instruction and related services to children with disabilities, ages 6 to 21, to meet their learning needs and provide a foundation for school readiness. These funds are used to improve student achievement and help close the achievement gap. ARRA IDEA Preschool Issued under the American Recovery and Reinvestment Act. These funds must be used consistently with the current IDEA Part B statutory and regulatory requirements. Funds also support special instruction and related services to children with disabilities, ages 3 to 5, to meet their learning needs and provide a foundation for school readiness. These funds are used to improve student achievement and help close the achievement gap. ARRA Infant & Toddler/Ext. Issued under the American Recovery and Reinvestment Act. The Infant and Toddler program provides support and training to eligible

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infants and toddlers, from birth through age 2, and their families. The program provides both assessment and direct services. IDEA Part B Special Education The special education program is designed to ensure the school system is meeting the mandated objectives of the federal IDEA program. Funds are used to provide supplemental instructional support for children with special needs, ages 3 to 21. Following are some examples of the types of goods and services provided by this program: pre-service and in-service training for

special education teachers screening, evaluation, and provision of

related services for eligible children psychological and behavioral support for

Serious Emotional Disturbed (SED) students and students in Intensity V settings

teacher and instructional assistant support in special education classrooms

parent training and support to parents of children with disabilities

If there is a surplus in the Passthrough portion of the Special Education program in a given year, this amount can be carried forward into the subsequent year. These funds may only be carried over one year and must be spent on special education objectives in the subsequent year. Infant and Toddler Program The Infant and Toddler program provides support and training to eligible infants and toddlers, from birth through age 2, and their families. The program provides both assessment and direct services. The Charles County Public School system, the county health department and the Department of Social Services all participate in this program and work together to coordinate the program. Medical Assistance This program enables the school system to receive reimbursements from the Maryland Medicaid office for providing related, billable, Individual Education Program (IEP) designated services to students. The funds are used to meet the individual and programmatic needs of special education students in all schools. More

specifically, these funds are used to pay for items/services such as assistive technology, student evaluations, extended school year services, nursing services, testing materials and adaptive equipment. Youth Employment Program The Youth Employment Program for Charles County provides services to special needs students by providing employment opportunities at various public facilities in the county. Funds are provided by the Department of Social Services and various public organizations.

Other Initiative Descriptions Aging School Program The Aging School Program (ASP) provides state funds which will be distributed to all school systems in the State of Maryland to address the needs of their aging buildings. These funds may be utilized for capital improvements, repairs, and deferred maintenance work at existing public school buildings serving students. ARRA School Lunch Issued under the American Recovery and Reinvestment Act. This grant will focus on improving the lunch program infrastructure. The four priority areas of the grant involve purchasing equipment that: improves food safety, enhances meal quality relating to the dietary guidelines, increases overall energy efficiency, and boosts participation in the school meals programs. Cell Tower Program Cellular network providers install cell tower antennas on Charles County Public Schools' property and pay a rental fee to the school system. Revenue is used for improving athletic facility capital projects at our schools. Destination Imagination This program is to support students interested in extracurricular activities involving higher thinking skills. These students typically attend and compete in competitions to demonstrate their knowledge of various subjects. Student fees and local sources fund the program.

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E-Rate Program The E-Rate program was established as part of the Telecommunications Act of 1996 with the purpose of providing affordable access to telecommunications services for all eligible schools and libraries. The Schools and Libraries Division of the Universal Services Administrative Company administers the program. Eligible schools and libraries receive discounts from this program based on economic need and location (rural or urban). Discounts are applied to telecommunications services, Internet access and internal connections. The reimbursements from this program are used to fund additional technology. Education Association of Charles County Each year an employee of the Charles County Public School system is elected to serve as the Education Association of Charles County (EACC) representative and works exclusively for the EACC for the year. The EACC reimburses the school system for the employee’s salary and related fixed charges. Miscellaneous Other Initiatives This initiative includes the Oasis Cafe Catering Program and Senior Feeding Program. The Oasis Café Catering fund was developed to provide catered goods and services to support the staff of Charles County Public Schools. This service is offered to all Charles County Public Schools administration and staff separate from the services to students. This program does not utilize funds from the National School Lunch Program or breakfast program and is designed to operate as an enterprise fund. The Charles County Public Schools Oasis Café Catering Program is designed to operate on a nonprofit basis through contributions for each meal served, paid by participants and through coded transfer of funds used for in house catered functions. Furthermore, the Charles County Public School system provides the food preparation and serving facilities for the operation of the program and subsidizes overhead costs. The Senior Feeding Program is made possible through an agreement between the school system and Charles County Government which provides for services to the Department of Aging. The

Board of Education accepts the responsibility for providing meals under its jurisdiction and for adhering to all federal and state regulations for program administration. Miscellaneous Other Initiatives This initiative includes several small programs that are funded by student fees or local awards. Some examples of these programs are: student council, student tutoring program, Fellowes program, Chesapeake Camp, Leadership Development Award, and the reading program. MSDE Contracted Personnel This program consists of contracts with the Maryland State Department of Education (MSDE) in which employees of CCPS are temporarily on work assignment with MSDE. MSDE reimburses CCPS for the salary, fixed costs, and fringe benefits associated with those employees. National Certification Stipend The National Certification Stipend grant is issued by MSDE under the Quality Teacher Incentive Act. It is to issue signing bonuses to teachers, and to issue stipends to those teachers who have obtained their advanced professional certificate or the national board certificate. Qualified Zone Academy Bond These funds are issued through the Public School Construction Program and are designed to complete approved renovation projects. CCPS has been issued these funds to renovate school playgrounds to ensure they are ADA compliant.

Adult Education Initiative Descriptions Adult Basic Education The Adult Basic Education program is designed primarily for those adults who lack the basic educational skills needed to cope with the problems of daily living. It is a program, which provides the student with the prime tools of computation and communication in life centered situations. The program is organized in a Learning Center environment. Special

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components of the program include: helping persons of foreign extraction improve in speech and writing and teaching sign language to parents and teachers of deaf children. Adult General Education The Adult General program provides salary for instructors to teach various educational courses to adults. Department of Social Services Contract The Department of Social Services (DSS) Contract is an agreement to provide educational services to DSS clients. The program provides salaries and materials to teach various educational courses and job skills to these adults. Literacy Works The Literacy Works program is designed to support the Literacy Works Action Plan for Maryland. Through coordination with Adult Basic Education Program providers, the Literacy Works program provides a coordinated literacy delivery system throughout the state. The program also maintains an accountability system for all literacy programs and results, and ensures the timely and accurate submission of data. Maryland External Diploma The Maryland External Diploma program is an alternative credentialing program, designed to award a Maryland high school diploma, based on a candidate's academic, vocational and life skills. These skills and competencies are directly related to knowledge an adult would acquire by living in a community, working, and raising a family. Adults who do not possess a high school diploma and have not been exposed to academic programs for a number of years often find they do not perform well in a classroom or test-taking situation. The External Diploma Program (EDP) offers these adults another avenue by which they can pursue a high school diploma, an avenue directly related to their life experience.

Health and Safety Initiative Descriptions After School Program The After School Program is awarded through the Charles County Human Service Partnership to be used for middle school extended-day programs which focus on academic enrichment and second step programs. Miscellaneous Health and Safety Initiatives This initiative includes various programs designed to educate students about drug abuse and violence, and to educate students against starting smoking. Safe and Drug Free Schools The Safe and Drug-Free Schools grant (Title IV) is used to provide support and materials to adopt and carry out a comprehensive drug and violence prevention program for all students and employees. This program includes activities to promote the involvement of parents and coordination with community groups and agencies. School Mental Health The School Mental Health fund is provided through the American Psychiatric Foundation and is for implementing the school program “Typical or Troubled?”

Career Education Initiative Descriptions Carl Perkins MSDE approved Career Technology Education (CTE) programs are competency-based applied learning programs that contribute to academic knowledge, higher-order reasoning and problem-solving skills, work attitudes, general employability skills, technical and occupational-specific skills, and knowledge of all aspects of an industry, including entrepreneurship. Emphasis is placed on the improvement of student performance using Perkins funds for the development, implementation and improvement of programs. Perkins funds can be used to develop services and activities that integrate rigorous and challenging academic, career and

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technical instruction and to link secondary and postsecondary educational opportunities. Perkins funds can be used to support special populations to meet or exceed State levels of performance and to be prepared for further learning in high skill, high wage or high demand jobs. CTE completer program improvement is supported by local industry-specific advisory groups. Most programs offer student program articulation with postsecondary institutions, industry certifications or licensure.

Program improvement decisions are driven by program data from the previous school year. Based on local data submissions, MSDE provides each county with a Program Quality Index (PQI) and a Local Program Accountability Report (LPAR). Targets for program improvement are developed through a review of LPAR, sub-population data, POI Cluster data, gap analysis within clusters and collaboration with postsecondary partners. SY 09 will include CTE student accountability for HSA data and Maryland Career Development Framework.

Miscellaneous Career and Technology Education Initiatives This initiative consists of various programs funded by local sources to assist high school students by encouraging academic achievement, job readiness, and life skills training. This category contains CTE Reserve funds which are used to supplement the resources of local school systems and community colleges in rural areas; areas with high percentages of career and technology education completers; or areas with high numbers of career and technology education students. Project Lead the Way These grants are provided under Technology Preparation funding from MSDE and are used to implement and improve Project Lead the Way courses in our high schools. Technical Preparation Tech Prep is a challenging course of study that prepares students for advanced education and

technical career opportunities. Students follow an organized sequence of academic and technical courses throughout high school that prepare them for today’s changing job market. Tech Prep students may earn college credit for above average course work completed during high school. Tech Prep programs also provide integrated instruction, applied academics, work-based learning experiences, professional development and extensive interaction with business and industry. Youth Employment Program The Youth Employment Program for Charles County provides services to students by providing employment opportunities for economically disadvantaged students at various public facilities in the county. Funds are provided by the Department of Social Services and various public organizations. Early Childhood Descriptions Maryland Model for School Readiness The Maryland Model for School Readiness program is an intensive professional development program for prekindergarten, kindergarten, and preschool special education teachers. The focus is to provide a framework for aligning assessment, curriculum, and instruction with the Maryland Learning Outcomes. Restricted - Early Childhood Training Program The Early Childhood Training Program is a dual-purpose program located at North Point High School. The program provides full-day childcare services for children ages 2-6, before-and-after school care for prekindergarten and kindergarten children attending William A. Diggs Elementary School, and is also an instructional program designed to train high school students to work in the childcare field. The program is open to school system employees and the public if there is space available. Parent fees fund the program.

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49 BUDGET OVERVIEW

RESTRICTED FUND REVENUES

FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $ % RESTRICTED01‐INSTRUCTIONAL PROGRAMSARRA EDUCATING THE HOMELESS (Federal) 5,263 55,103 (55,103) ‐100.00%ARRA Education Jobs Funding 0 5,555,572 5,555,572ARRA STATE FISCAL STABILIZATION FUND (Federal) 3,257,990 4,661,524 2,072,973 (2,588,551) ‐55.53%ARRA TITLE I (Federal) 963,039 780,398 (780,398) ‐100.00%Educating the Homeless  (Federal) 33,025 30,503 45,065 14,562 47.74%Fine Arts Initiative (State) 47,961 80,978 56,218 (24,760) ‐30.58%Gifted and Talented  (Local) 26,679 0 (0) 0.00%Indian Education  (Federal) 8,563 9,928 7,581 (2,347) ‐23.64%Judith Hoyer Early Child Care and Education Center (State) 639,273 645,333 645,333 (0) 0.00%Miscellaneous Career & Tech. Educ. Initiatives  (Local) 14,311 15,036 0 (15,036) ‐100.00%Miscellaneous Instructional Program Initiatives (Local) 59,301 14,706 45,108 30,402 206.74%Miscellaneous Other Initiatives  (Local) 20,253 0 (0) 0.00%NASA Grant (Federal) 0 500,000 500,000 (0) 0.00%Race to the Top 0 0 363,672 363,672 0.00%STEM Grant (State) 137,431 100,000 237,019 137,019 137.02%Title I  (Federal) 2,639,142 3,273,781 3,003,742 (270,039) ‐8.25%Title II ‐ Teacher Quality (Federal)  1,504,935 880,939 1,216,332 335,393 38.07%Title II ‐ Technology Grant (Federal) 21,146 0 22,235 22,235 0.00%Title III ‐ Language Acquisition ‐ (Federal) 34,860 66,766 75,257 8,491 12.72%Twenty First Century Learning Center (Federal) 162,551 163,124 0 (163,124) ‐100.00%

01‐INSTRUCTIONAL PROGRAMS Total 9,575,724 11,278,119 13,846,107 2,567,988 22.77%02‐SPECIAL EDUCATIONARRA IDEA Part B (Federal) 1,934,507 2,767,590 393,000 (2,374,590) ‐85.80%ARRA IDEA PRESCHOOL (Federal) 39,391 58,559 71,600 13,041 22.27%ARRA INFANT & TODDLER (Federal) 121,803 77,769 0 (77,769) ‐100.00%ARRA INFANT & TODDLER EXT. (Federal) 24,410 73,500 73,500 (0) 0.00%IDEA Part B ‐ Special Educ.   (Federal) 5,641,576 5,945,367 5,841,190 (104,177) ‐1.75%Infant  & Toddler  (Federal) 71,592 70,710 60,939 (9,771) ‐13.82%Infant  & Toddler  (State) 159,176 145,428 173,699 28,271 19.44%Medical Assistance  (Federal) 939,690 653,700 750,000 96,300 14.73%Youth Employment Program (Local) 0 0 31,750 31,750 0.00%

02‐SPECIAL EDUCATION Total 8,932,145 9,792,623 7,395,678 (2,396,945) ‐24.48%03‐OTHER PROGRAMSAging School Program  (State) 43,470 0 (0) 0.00%ARRA SCHOOL LUNCH (Federal) 37,092 0 (0) 0.00%Cell Tower Projects  (Local) 143,106 0 (0) 0.00%Destination Imagination  (Local) 16,040 0 (0) 0.00%E‐Rate Program (Local) 25,692 500,000 0 (500,000) ‐100.00%Local ‐ Education Association of Charles County  119,672 119,800 120,814 1,014 0.85%Miscellaneous Other Initiatives  (Local) 500,601 424,400 503,139 78,739 18.55%MSDE Contracted Personnel (State) 202,397 213,989 235,222 21,233 9.92%National Certification Stipend (State) 15,000 0 (0) 0.00%Qualified Zone Academy Bond (State) 30,000 0 (0) 0.00%

03‐OTHER PROGRAMS Total 1,133,071 1,258,189 859,175 (399,014) ‐31.71%04‐ADULT EDUCATIONAdult Basic Education  (Federal & State) 223,664 207,853 173,241 (34,612) ‐16.65%Adult General   (State) 24,292 24,098 53,548 29,450 122.21%Department of Social Services Contract  (State) 24,998 25,703 26,000 297 1.15%Literacy Works  (State) 281,833 283,971 268,971 (15,000) ‐5.28%Maryland External Diploma  (Federal & State) 98,997 80,805 69,336 (11,469) ‐14.19%

04‐ADULT EDUCATION Total 653,784 622,430 591,096 (31,334) ‐5.03%05‐HEALTH & SAFETYAfter School Program (Local) 70,999 70,694 48,672 (22,022) ‐31.15%Miscellaneous Health and Safety Initiatives (Local) 17,786 4,816 33,217 28,401 589.78%Miscellaneous Other Initiatives  (Local) 5,517 0 (0) 0.00%Safe and Drug Free Schools  (Local) 802 0 (0) 0.00%Safe and Drug Free Schools (Federal) 68,398 76,929 0 (76,929) ‐100.00%School Mental Health 1,426 1,500 0 (1,500) ‐100.00%

05‐HEALTH & SAFETY Total 164,927 153,939 81,889 (72,050) ‐46.80%06‐CAREER EDUCATIONCarl Perkins  (Federal) 212,207 211,942 238,746 26,804 12.65%Miscellaneous Career & Tech. Educ. Initiatives  (Local) 41,410 31,406 0 (31,406) ‐100.00%Technical Preparation  (State) 85,851 91,516 21,471 (70,045) ‐76.54%Youth Employment Program (Local) 15,203 11,500 (11,500) ‐100.00%

06‐CAREER EDUCATION Total 354,671 346,363 260,217 (86,146) ‐24.87%07‐EARLY CHILDHOODMaryland Model for School Readiness (State) 42,837 45,337 22,088 (23,249) ‐51.28%Restricted‐Early Childhood Training Program 135,478 124,800 130,251 5,451 4.37%

07‐EARLY CHILDHOOD Total 178,315 170,137 152,339 (17,798) ‐10.46%RESTRICTED Total 20,992,637 23,621,800 23,186,501 (435,299) ‐1.84%Grand Total 20,992,637 23,621,800 23,186,501 (435,299) ‐1.84%

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*Note: All budgeted amounts are based on original proposals. In most cases, changes between fiscal years are due to final allocations from authorizing agencies. Final grant allocations are usually official in September.

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50 BUDGET OVERVIEW

RESTRICTED FUND EXPENDITURES BY CATEGORY AND OBJECT CODE

CATEGORY

FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $ % CHANGERESTRICTED01 ‐ ADMINISTRATION 1,294,308 1,037,983 1,373,630 335,647 32.34%02 ‐ MID‐LEVEL ADMINISTRATION 878,581 1,136,719 1,998,387 861,668 75.80%03 ‐ INSTRUCTION71 ‐ SALARIES & WAGES 5,380,868 5,629,928 7,452,760 1,822,832 32.38%73 ‐ SUPPLIES & MATERIALS 1,463,834 1,632,103 659,340 (972,763) ‐59.60%OTHER INSTRUCTION COST 996,054 1,478,139 1,049,229 (428,910) ‐29.02%78 ‐ FIXED CHARGES 1,020,871 958,224 1,000,373 42,149 4.40%

03 ‐ INSTRUCTION Total 8,861,628 9,698,394 10,161,701 463,307 4.78%04 ‐ SPECIAL EDUCATION 7,802,518 9,029,333 7,411,993 (1,617,341) ‐17.91%05 ‐ STUDENT PERSONNEL SERVICE 824 1,821 22,000 20,179 1108.19%06 ‐ STUDENT HEALTH SERVICES 31,651 1,500 0 (1,500) ‐100.00%07 ‐ STUDENT TRANSPORTATION 459,997 457,957 326,955 (131,002) ‐28.61%08 ‐ OPERATION OF PLANT 8,880 2,259 31,179 28,920 1280.21%09 ‐ MAINTENANCE OF PLANT 43,470 0 0 0.00%11 ‐ FOOD SERVICES 174,354 198,200 226,650 28,450 14.35%12 ‐ COMMUNITY SERVICE 1,140,339 1,087,612 1,105,005 17,393 1.60%13 ‐ CAPITAL OUTLAY 296,086 970,021 529,000 (441,021) ‐45.47%

RESTRICTED Total 20,992,637 23,621,800 23,186,501 (435,299) ‐1.84%Grand Total 20,992,637 23,621,800 23,186,501 (435,299) ‐1.84%

FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $ % CHANGERESTRICTED71 ‐ SALARIES & WAGES 11,256,701 12,858,370 13,913,473 1,055,103 8.21%72 ‐ CONTRACTED SERVICES 3,091,293 2,458,545 2,143,654 (314,891) ‐12.81%73 ‐ SUPPLIES & MATERIALS 2,606,296 3,698,074 1,700,923 (1,997,151) ‐54.01%74 ‐ OTHER CHARGES 418,263 498,834 409,497 (89,336) ‐17.91%75 ‐ EQUIPMENT 261,999 720,549 582,314 (138,235) ‐19.18%78 ‐ FIXED CHARGES 3,219,207 3,091,918 4,197,351 1,105,433 35.75%79 ‐ TRANSFERS 138,876 295,511 239,289 (56,222) ‐19.03%

RESTRICTED Total 20,992,637 23,621,800 23,186,501 (435,299) ‐1.84%Grand Total 20,992,637 23,621,800 23,186,501 (435,299) ‐1.84%

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CHARLES COUNTY PUBLIC SCHOOLSRestricted Budget by Category and By Object Code Report

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51 BUDGET OVERVIEW

RESTRICTED FUND FULL-TIME EQUIVALENT PERSONNEL SUMMARY

FISCAL YEARS

DESCRIPTIONACTUAL

BUDGET POSITIONS

BUDGET POSITIONS

FTE CHANGE

RESTRICTED01‐INSTRUCTIONAL PROGRAMSARRA Education Jobs Funding 0.0 0.0Judith Hoyer Early Child Care and Education Center (State) 6.7 6.7 6.7 0.0Matula Challenge  (State) 0.0 0.0 0.0Miscellaneous Other Initiatives  (Local) 0.0 0.0 0.0Title I  (Federal) 34.0 34.7 35.3 0.7Title II ‐ Teacher Quality (Federal)  12.5 7.0 5.0 (2.0)Title II ‐ Technology Grant (Federal) 0.0 0.0 0.0Twenty First Century Learning Center (Federal) 1.0 1.0 0.0 (1.0)

01‐INSTRUCTIONAL PROGRAMS Total 54.2 49.3 47.0 (2.3)02‐SPECIAL EDUCATIONARRA IDEA Part B (Federal) 9.1 6.1 0.0 (6.1)Infant  & Toddler  (Federal) 0.6 0.6 0.5 (0.1)Infant  & Toddler  (State) 1.5 1.4 1.5 0.1Youth Employment Program (Local) 0.0 0.0 0.0

02‐SPECIAL EDUCATION Total 78.6 76.0 68.5 (7.5)03‐OTHER PROGRAMSLocal ‐ Education Association of Charles County  1.0 1.0 1.0 0.0Miscellaneous Other Initiatives  (Local) 5.4 5.4 5.4 0.0MSDE Contracted Personnel (State) 2.0 2.0 2.0 0.0National Certification Stipend (State) 0.0 0.0 0.0

03‐OTHER PROGRAMS Total 8.4 8.4 8.4 0.004‐ADULT EDUCATIONAdult Basic Education  (Federal & State) 0.3 0.3 0.0 (0.3)Literacy Works  (State) 0.8 0.8 1.1 0.3

04‐ADULT EDUCATION Total 1.1 1.1 1.1 0.005‐HEALTH & SAFETY 0.0 0.0 0.006‐CAREER EDUCATIONCarl Perkins  (Federal) 0.0 0.0 0.0Youth Employment Program (Local) 0.0 0.3 (0.3)

06‐CAREER EDUCATION Total 0.0 0.3 (0.3)07‐EARLY CHILDHOODRestricted‐Early Childhood Training Program 1.2 1.2 1.2 0.0

07‐EARLY CHILDHOOD Total 1.2 1.2 1.2 0.0RESTRICTED Total 143.4 136.3 126.2 (10.1)Grand Total 143.4 136.3 126.2 (10.1)

CHARLES COUNTY PUBLIC SCHOOLSRestricted Full‐time Equivalent Staff Report

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52 BUDGET OVERVIEW

FOOD SERVICES PROGRAM

The potential of school meals to have a positive impact on the health and education of Charles County Public Schools students is well recognized by experts. Poorly nourished students have poor attendance, have short attention spans, lack energy and have difficulty learning. The Food Service Program is made possible through an agreement between the Board of Education of Charles County and the Maryland State Department of Education which provides for participation in the National School Lunch Program, the School Breakfast Program, and the United States Department of Agriculture’s donated commodity food program. The Board of Education accepts the responsibility for providing free or reduced price meals to eligible children in the schools under its jurisdiction and for adhering to all federal and state regulations for program administration. The Charles County Public Schools’ Food Service Program is designed to operate on a nonprofit basis through financial assistance and donated commodity food provided by the United States Department of Agriculture, financial assistance from the State of Maryland, receipts from school lunch, school breakfast and a la carte sales. Furthermore, Charles County Public Schools system provides the food preparation and serving facilities for the operation of the program and subsidizes overhead costs.

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FOOD SERVICE REVENUE AND EXPENDITURE SUMMARY Revenues

FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $50 ‐ STATE REVENUES5040 ‐ STATE‐FOOD SERVICE 176,616 194,750 194,750 0

50 ‐ STATE REVENUES Total 176,616 194,750 194,750 0

51 ‐ FEDERAL REVENUES5157 ‐ FEDERAL‐FOOD SERVICE 3,677,426 3,068,104 3,788,334 (720,230)5156 ‐ USDA COMMODITIES‐FOOD SER 524,055 532,753 529,208 3,545

51 ‐ FEDERAL REVENUES Total 4,201,482 3,600,857 4,317,542 (716,685)

52 ‐ LOCAL REVENUES5223 ‐ CHILDREN'S PAYMENT‐FS 5,229,908 5,856,690 5,364,925 491,7655224 ‐ OTHER FOOD SERVICES 238,228 392,882 192,882 200,0005225 ‐ REBATES‐FOOD SERVICES 121,918 10,000 20,000 (10,000)5226 ‐ VENDING COMMISSIONS 85,785 110,625 110,625 05213 ‐ ONLINE PARENT FEES (FS) 34,270 0 05221 ‐ MISCELLANEOUS REFUNDS 15,347 150,000 50,000 100,0005210 ‐ INTEREST INCOME 4,877 40,000 10,000 30,0005212 ‐ PAYROLL TRANSFERS 395 0 0

52 ‐ LOCAL REVENUES Total 5,730,728 6,560,197 5,748,432 811,765

Grand Total 10,108,826 10,355,804 10,260,724 95,080*Note: Includes a $0.10 cent increase

ExpendituresFISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $71 ‐ SALARIES & WAGES 3,687,355 3,691,318 3,670,708 (20,610)

72 ‐ CONTRACTED SERVICES7246 ‐ SOFTWARE MAINTENANCE 30,291 7,000 0 (7,000)7261 ‐ BANK SERVICE FEES 32,710 0 07241 ‐ MAINT CNTRS (NON‐INSTR) 19,415 20,000 51,000 31,0007216 ‐ INSPECTION FEES 11,100 11,700 11,700 07299 ‐ OTHER CONTRACTED SERVICE 5,725 0 07245 ‐ HARDWARE MAINTENANCE 1,995 0 07251 ‐ COMMODITY PROCESSING FEE 0 20,000 20,000 07230 ‐ REPAIRS‐EQUIPMENT 0 24,000 24,000 0

72 ‐ CONTRACTED SERVICES Total 101,236 87,700 111,700 24,000

73 ‐ SUPPLIES & MATERIALS7365 ‐ FOOD PURCHASES 3,347,751 3,710,026 4,016,157 306,1317367 ‐ USDA COMMODITY EXPENSE 524,055 377,084 377,084 07368 ‐ COM. FOOD PROC EXP. 346,443 200,000 75,000 (125,000)7366 ‐ FOOD RELATED SUPPLIES 235,608 261,280 271,731 10,4517399 ‐ OTHER SUPPLIES & MATERIAL 121,600 64,000 61,840 (2,160)7380 ‐ UNIFORMS 28,470 27,311 27,310 (1)7328 ‐ OFFICE SUPPLIES 15,381 7,000 7,000 07320 ‐ REPAIR MATERIALS‐EQPT 2,940 10,750 10,750 07332 ‐ POSTAGE 44 3,000 3,000 07343 ‐ VEHICLE REP PARTS & SUP 0 1,045 1,045 07342 ‐ VEHICLE FUEL 99 0 0

73 ‐ SUPPLIES & MATERIALS Total 4,624,208 4,661,496 4,850,917 189,422

74 ‐ OTHER CHARGES7408 ‐ HDLING & STOR OF FOOD 59,748 40,620 25,000 (15,620)7437 ‐ EMPLOYEE TRANSPORTATION 11,496 22,850 22,850 07438 ‐ PROFESSIONAL DEVELOPMENT 4,769 6,250 6,250 07405 ‐ EMPLOYEE RECOGNITION 3,893 0 07404 ‐ DUES & SUBSCRIPTIONS 865 0 07451 ‐ INS.‐VEHICLE & CASUALTY 0 1,799 1,799 0

74 ‐ OTHER CHARGES Total 80,771 71,519 55,899 (15,620)

75 ‐ EQUIPMENT7510 ‐ REPLACEMENT VEHICLES 18,546 0 07502 ‐ REP EQPT EXC VEH & INS EQ 0 30,000 40,000 10,0007501 ‐ ADD EQPT EXC VEH & INS EQ 0 20,000 20,000 0

75 ‐ EQUIPMENT Total 18,546 50,000 60,000 10,000

78 ‐ FIXED CHARGES7814 ‐ INSURANCE‐HOSPITALIZATION 761,886 929,387 655,000 (274,387)7806 ‐ EMPLOYEE RETIREMENT 524,735 570,000 572,800 2,8007826 ‐ SOCIAL SECURITY 260,327 282,385 274,500 (7,885)7813 ‐ INSURANCE‐LIFE 7,313 10,000 7,200 (2,800)7828 ‐ TUITION REIMBURSEMENT 0 2,000 2,000 0

78 ‐ FIXED CHARGES Total 1,554,262 1,793,772 1,511,500 (282,272)

Grand Total 10,066,377 10,355,804 10,260,724 (95,080)

Net Surplus/(Deficit) 42,449$                       (0)$                                  ‐$                                0$                                 

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54 BUDGET OVERVIEW

FOOD SERVICE FULL-TIME EQUIVALENT PERSONNEL SUMMARY

FISCAL YEARS

DESCRIPTIONACTUAL

BUDGET POSITIONS

BUDGET POSITIONS

FTE CHANGE

005 ‐ FOOD SERVICEDIRECTORS, COORD., SUPERV., SPECIALIST 0.0 0.0 0.0FOOD SERVICE ASSISTANT MANAGER 7.0 8.8 9.3 0.5FOOD SERVICE MANAGER 31.7 31.0 31.5 0.5FOOD SERVICE WORKERS 71.0 87.8 64.5 (23.3)OTHER STAFF 3.0 3.0 3.0 0.0SECRETARIES AND CLERKS 3.0 3.0 3.0 0.0

005 ‐ FOOD SERVICE Total 115.7 133.5 111.2 (22.3)Grand Total 115.7 133.5 111.2 (22.3)

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55 BUDGET OVERVIEW

SELECTED HISTORICAL TRENDS

HISTORY/TRENDS

-

2,000.0

4,000.0

6,000.0

8,000.0

10,000.0

12,000.0

14,000.0

Appropriation per FTE PupilConstant Dollars (2002 = 100)

Constant $

Real $

Appropriations per full-time equivalent pupil

This graph expresses revenues on a per pupil basis. Amounts are expressed in constant dollars (2002 dollars are the same as 2012 dollars) for comparative reasons and do not consider inflationary factors as demonstrated in real dollars.

Full-time equivalent pupil is an expression based on the number of classroom hours.

Source: CPI Index Bureau of Labor Statistics.

Average salary increase compared to Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W)

This graph compares the average increase of Charles County Public Schools employees' salaries to the average salary increase of all urban and clerical wage earners in the US.

CCPS average increase includes step, scale and COLA adjustments.

Note: In FY2010, step only.

Source: Bureau of Labor Statistics Consumer Price Index

-

5,000.0

10,000.0

15,000.0

20,000.0

25,000.0

30,000.0

Full-time Equivalent Student EnrollmentFull-time equivalent student enrollment

This graph compares the growth in the number of full-time equivalent (FTE) students in the school system.

Full-time equivalent is an expression of equating the number of students in a full-day schedule.

-2.0%

-1.0%

0.0%

1.0%

2.0%

3.0%

4.0%

5.0%

6.0%

Average Salary Increase Compared to CPI-W Index

Average IncreaseCPI-W

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56 BUDGET OVERVIEW

SELECTED HISTORICAL TRENDS (CONTINUED) HISTORY/TRENDS

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

Materials of Instruction Expenditures (MOI) Materials of instruction expenditures

Materials of Instruction expenditures include supplies and materials, and equipment in instruction and special education expenditure categories.

$- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000

General Fund Maintenance & Capital Outlay Expenditures

General fund maintenance & capital outlay expenditures

Maintenance and Capital Outlay expenditures exclude salaries and wages, and fixed charges (employee benefits).

$(200,000)

$800,000

$1,800,000

$2,800,000

$3,800,000

$4,800,000

$5,800,000

Current Undesignated Fund Balance Undesignated Fund Balance The fund balance is the amount of funds available at the end of a fiscal year due to savings in various categories. The county has allowed the school system to carry these amounts forward to the next fiscal year. This amount is expressed on an cumulative basis.

*Note: FY2010 and FY2011 amounts are estimates.

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FY 2012 Approved Operating Budget__________________________________

57 BUDGET OVERVIEW

SELECTED HISTORICAL TRENDS (CONTINUED) HISTORY/TRENDS

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

Health Insurance Expenditures Health insurance expenditures

The growth over the past five years is a combination of additional positions and rate increases.

Salaries & Benefits

80%

Contract Services

11%

Supplies & Equipment

4%Other5%

FY2002 ActualExpenditures By Object Class

Salaries & Benefits

79%

Contract Services

13%Supplies & Equipment

3%Other5%

FY2012 BudgetExpenditures By Object Class

Federal0%

State43%

County56%

Local1%

FY2002 ActualRevenues By Source of Funds

Federal0%

State50%

County49%

Local1%

FY2012 BudgetRevenues By Source of Funds

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FY 2012 Approved Operating Budget__________________________________

58 BUDGET OVERVIEW

SELECTED HISTORICAL TRENDS (CONTINUED) HISTORY/TRENDS

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

Health Insurance ExpendituresFY1999-2009

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

Health Insurance ExpendituresFY1999-2009

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

Funding Sources of BOE Operating Budget Funding Sources of Operating BudgetProportion of state funding has increased from 42.9 percent in 1997 to 49.0 percent in 2011.

The proportion of local funding has decreased from 55.9 percent in 1997 to 49.3 percent in 2011.

Other sources have slightly increased from 1.2 percent in 1997 to 1.7 percent in 2011, due to fund balance transfers ($2.6 million).

40.0%

45.0%

50.0%

55.0%

60.0%

Funding Proportion of Operating Budget

BOE/Total BOE/Undedicated

Board of Education Funding Proportion of Operating Budget

BOE Funding as a percent of county budget fell from 51.8% to 48.8%.

BOE funding as a percent of total county undedicated revenue budget fell from 55.9% to 52.4%.

51.5%

51.5%

52.6%

46.8%

44.5%

50.1%

54.2%

55.8%

52.8%

52.4%52.5%

40.0%

42.0%

44.0%

46.0%

48.0%

50.0%

52.0%

54.0%

56.0%

58.0%

60.0%

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Bud.2012

Actual

Budget Target

Funding Sources of Operating Budget

County funding as a percent of undedicated revenue budget is targeted at 52.4%.

County Funding as a percent of undedicated actual revenue.

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FY 2012 Approved Operating Budget__________________________________

59 BUDGET OVERVIEW

SELECTED HISTORICAL TRENDS (CONTINUED)

Description ($ per pupil)FY2009 Ranking

FY2008 Ranking

FY 2007 Ranking

Enrollment (Headcount) 10th 10th 10thWealth 16th 15th 16thTotal Cost - $11,764 14th 14th 14thState Aid 9th 10th 9thTextbooks/MOI 9th 5th 3rdOperations/Maintenance 18th 8th 12thAdministration/Mid-Level 14th 12th 14thStudent Transportation 5th 5th 4thInstructional Salaries* 15th 14th 18thFixed Charges 24th 24th 24th

Spending ($ per pupil) FY 2009 FY 2008 FY 2007Arlington, VA 18,557 18,449 18,278 Alexandria, VA 17,696 17,888 18,438 Montgomery County 14,745 14,387 13,495 Howard County 13,925 12,965 11,898 Prince George’s County 13,406 13,292 11,437 Loudon, VA 12,648 12,851 11,950 Fairfax, VA 12,641 12,605 11,835 Baltimore County 12,246 11,670 11,147 Anne Arundel County 12,134 11,549 10,990 Charles County 11,764 11,393 10,359 Frederick County 11,716 11,381 10,123 Calvert County 11,602 11,036 9,945 Prince William, VA 10,121 10,233 9,823

HISTORY/TRENDS

Comparative Statistics to 24 Other Maryland Counties*Note: Changes indicate the impact of new school staffing and salary scale compression.

Source Data: Selected Financial Data (MSDE), MSDE The Fact Book, 2006-2007 & 2007-2008.

Comparative Statistics to Similar Economic DevelopmentSpending per pupil compared to other similar economic development areas within the Washington DC Metropolitan area.

Source Data: Selected Financial Data (MSDE), and Virginia Superintendent's Annual Report.

1214

1918

21 21 2123

22

16 1614 14

0

5

10

15

20

25

Sta

te R

anki

ng

Cost Per Pupil

State Ranking Cost per Pupil Belonging 1997-2008

In FY1997, CCPS was 12th in the state.

In FY2008 (last date available), CCPS is 14th.

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FY 2012 Approved Operating Budget__________________________________

60 BUDGET OVERVIEW

Administration Percent Distribution of Current Expenses by CategoryMaryland Public Scchools 2008-2009

Local AverageEducation Adminis- DailyAgency tration Rank Attendance RankTotal State 2.7% 784,804.8 Calvert 2.8 6 16,231.0 12Carroll 1.7 22 26,460.0 9Charles 2.5 9 24,972.0 10Harford 2.5 10 36,385.0 8Washington 2.9 5 20,550.0 11Source Data: MSDE Selected Financial Data Part 3.

.01,000.02,000.03,000.04,000.05,000.06,000.07,000.08,000.09,000.0

1999 2001 2003 2005 2007 2009 2011

Fiscal Year

Administration Expenditures(Amount in Thousands $)

Mid-level Administration Comparison of Non-instructional Staff to Student RatiosMaryland Public Schools 2009-2010

School System

Number of Schools

Student Headcount Enrollment

Number of

Principals, Vice

Principals

Student to Staff Ratio

Total State 1,450 848,412.0 3,773.0 224.9 Calvert 26 17,006.0 75.0 226.7 Carroll 48 27,721.0 100.0 277.2 Charles 37 26,779.0 111.0 241.3 Harford 53 38,636.0 147.0 262.8 Washington 46 21,902.0 93.0 235.5 Source Data: MSDE Staff Employed at School and Central Office Levels.

.0

5,000.0

10,000.0

15,000.0

20,000.0

25,000.0

1999 2001 2003 2005 2007 2009 2011

Fiscal Year

Mid-level Administration Expenditures(Amount in Thousands $)

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FY 2012 Approved Operating Budget__________________________________

61 BUDGET OVERVIEW

Instruction Student to Teacher Ratios

School System

Number of Schools

Student Headcount Enrollment

Number of

Teachers Student to Teacher

Ratio Total State 1,450 848,412.0 58,462.9 14.5 Calvert 26 17,006.0 1,092.0 15.6 Carroll 48 27,721.0 1,909.6 14.5 Charles 37 26,779.0 1,735.1 15.4 Harford 53 38,636.0 2,724.1 14.2 Washington 46 21,902.0 1,530.1 14.3 Source Data: MSDE Staff Employed at School and Central Off ice Levels.

Maryland Public Schools: 2009-2010

.0

20,000.0

40,000.0

60,000.0

80,000.0

100,000.0

120,000.0

140,000.0

1999 2001 2003 2005 2007 2009 2011

Fiscal Year

Instruction Expenditures(Amount in Thousands $)

0.00%0.50%1.00%1.50%2.00%2.50%3.00%3.50%4.00%4.50%

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009Fiscal Year

Proportion of Materials of Instruction (MOI) Expenditures

Total State MOI

Charles MOI

0.00%0.20%0.40%0.60%0.80%1.00%1.20%1.40%

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

Fiscal Year

Proportion of Textbook Expenditures

Total State Textbooks

Charles Textbooks

Special Education

Expenditures for Special Education Nonpublic Placements*

Local Unit 2008-09 Rank

Number of Special

Education Students Rank

Percent of Non-Public Placements

Total State 268,543,914$ 102,593 6.3%Calvert 2,422,773 14 1,870 14 5.6%Carroll 8,804,353 7 3,284 9 4.0%Charles 2,956,789 12 2,314 11 2.7%Harford 10,572,669 6 5,353 6 6.2%Washington 4,560,297 10 2,599 10 3.7%* Included Transfers to institutions and other out-of-state placementsSource Data:MSDE Selected Financial Data Part 4MSDE Special Education Census Data.

.0

5,000.0

10,000.0

15,000.0

20,000.0

25,000.0

30,000.0

35,000.0

1999 2001 2003 2005 2007 2009 2011

Fiscal Year

Special Education Expenditures(Amount in Thousands $)

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FY 2012 Approved Operating Budget__________________________________

62 BUDGET OVERVIEW

Student Personnel Services Maryland Public Schools: 2008-2009

Local Unit

Average Habitual Truant

Caseload* Total State 2,699.00

Allegany 759.33 Anne Arundel 1,110.07 Baltimore 8,417.81 Baltimore City 676.18 Calvert 579.68

Caroline 4,322.36 Carroll 502.74 Cecil 3,268.95 Charles 4,199.90 Dorchester 979.92

Frederick 692.88 Garrett 133.50 Harford 2,910.80 Howard 615.38 Kent n/a

Montgomery 1,485.82 Prince George's 7,778.17 Queen Anne's 669.20 Somerset 217.67

St. Mary's 2,468.10 Talbot 70.79 Washington 1,438.50 Wicomico 1,597.37 Worcester 560.08 *Determined by: (average daily attendance x % of Habitual Truants)/ # of PPWs and SWs.

.0

500.0

1,000.0

1,500.0

2,000.0

2,500.0

3,000.0

3,500.0

1999 2001 2003 2005 2007 2009 2011

Fiscal Year

Student Personnel Service Expenditures(Amount in Thousands $)

Student Health Services The Board of Education of Charles County contracts health services in partnership with the county’s Department of Health.

.0

500.0

1,000.0

1,500.0

2,000.0

2,500.0

3,000.0

1999 2001 2003 2005 2007 2009 2011

Fiscal Year

Student Health Service Expenditures(Amount in Thousands $)

Page 82: FY2012 Approved Operating Budget...FY2012 Approved Operating Budget 3 PRESENTATION FY2012 Budget Funding Assumptions STATE REVENUES • State Revenue $5,379,400 increase Estimate is

FY 2012 Approved Operating Budget__________________________________

63 BUDGET OVERVIEW

Student Transportation

LocalEducationAgency Number of Riders Miles Driven Costs $ Rider MileTotal State 618,742 123,274,416 499,247,569 $806.88 $4.05Calvert 14,041 3,175,111 12,302,193 876.16 3.87 Carroll 27,736 5,350,797 19,024,144 685.90 3.56 Charles 25,262 6,183,967 21,268,431 841.91 3.44 Harford 33,802 7,535,602 27,341,075 808.86 3.63 Washington 19,080 3,073,547 8,983,618 470.84 2.92 Source Data: MSDE Factbook, MSDE Selected Financial Data Part 3.

Comparison of Transportation Costs per Rider and per Mile: Fiscal Year 2009

Cost Per

.0

5,000.0

10,000.0

15,000.0

20,000.0

25,000.0

30,000.0

1999 2001 2003 2005 2007 2009 2011

Fiscal Year

Student Transportation Expenditures(Amount in Thousands $)

OBJECTIVE WHAT IS BEING MEASURED CALCULATION FY 2010 RESULT FY 2011 RESULT

Objective is to move the maximum number of

students with the fewest resources possible.

Regular education operational cost per eligible

student

Regular education operational cost/ Total eligible regular

education students transported

Objective is to move the maximum number of

students with the fewest resources possible.

In-county special education operational cost per student

In-county special education operational cost/ Total In-county

special education students transported

Objective is to move the maximum number of

students with the fewest resources possible.

Out-of-county special education operational cost per student

Out-of-county special education operational cost / Out-of-county

special education students transported

Measures the average cost of a CCPS bus contract.

In-county special education operational cost per bus

In-county special education transportation operational

costs/active in-county special education buses

Measures the average cost of a CCPS bus contract.

Out-of-county special education operational cost per bus

Out-of-county special education transportation operational costs/active out-of-county special education buses

Another basis for comparison, but very

elastic. Fixed costs will be diluted. Fewer miles will reduce variable costs.

Regular education operational cost per mile

Total regular education annual operational cost/ Total annual regular education route miles

Another basis for comparison, but very

elastic. Fixed costs will be diluted. Fewer miles will reduce variable costs.

In-county special education operational cost per mile

Total annual in-county special education operational cost/ Total

annual in-county special education route miles

Another basis for comparison, but very

elastic. Fixed costs will be diluted. Fewer miles will reduce variable costs.

Out-of-county special education operational cost per mile

Total annual out-of-county special education operational

cost/ Total annual out-of-county special education route miles

Fewer buses used to transport any group of

students will reduce costs. This shows (a) how well

buses are being filled, and (b) How well multiple trips

are being assigned to buses.

Regular education average number of buses per

100 students enrolled

Total regular education buses/ (total enrollment/100)

Special Education students cost 4 to 10 times more to

transport. A higher percentage of special education students will automatically increase transportation costs.

Special education percentage of students

transported on special needs buses compared to total # of

students transported

Transported special education students/Total transported

students

Provides an indication of maintenance quality and

efficiency. Spare bus ratio Paid Spare buses/ Total buses

Measures the average time for a regular education bus to complete the am and pm

runs.

Regular education average daily hours per bus

Total # of daily hours/Total # of buses

Measures the average mileage for a regular

education bus to complete the am and pm runs.

Regular education average daily mileage per bus

Total # of daily miles/Total # of buses

Safety is the first requirement in pupil transportation. Poor

numbers here indicate a need for increased training.

Preventable accidents with personal injury or appreciable

damage per million miles traveled

# preventable accidents with personal injury or appreciable

damage / total miles traveled/one million

COMAR requires that each driver be observed every two years. This number

should always be greater than 50% of CCPS certified

drivers.

Percentage of certified drivers being observed

annually

# of drivers observed /total # of certified drivers

COST

EFF

ECTI

VENES

S

$13,270,439 /24,175

$2,970,694 /461

$771,900 /18=

$2,970,694 /48=

Current CostStudents

Current CostStudents

Current CostStudents

Current CostStudents

Per Bus Cost$771,900 /

6=

$ 128,650

Current CostStudents

Per Bus Cost

$13,270,439 /3,698.64

=$ 3.59

Current CostCurrent Miles

Per Mile Cost

$2,970,694 /994,167

=$ 2.99

Current CostCurrent Miles

Per Mile Cost

$771,900 /213,000

=$ 3.62

Current CostCurrent Miles

Per Mile Cost

24,175 /100=

241

Enrollment

Buses

220 total Regular Ed Buses

480 /24,175

=2%

Special Needs StudentsTotal Eligible

18 /274

Paid SparesRoute Busesof fleet

1,871/220=

112

Daily HoursBuses

Daily Miles per Bus

24,657 /220=

112

Daily MilesBuses

Daily Miles per Bus

8 /4,692,781

=1.7

PreventableCurrent Miles

Per million miles traveled

435 /218

Certified DriversObserved Evaluations

$13,270,439 /24,175

$2,970,694 /461

$771,900 /18=

$2,970,694 /48=

Current CostStudents

Current CostStudents

Current CostStudents

Current CostStudents

Per Bus Cost$771,900 /

6=

$ 128,650

Current CostStudents

Per Bus Cost

$13,270,439 /3,698.64

=$ 3.59

Current CostCurrent Miles

Per Mile Cost

$2,970,694 /994,167

=$ 2.99

Current CostCurrent Miles

Per Mile Cost

$771,900 /213,000

=$ 3.62

Current CostCurrent Miles

Per Mile Cost

24,175 /100=

241

Enrollment

Buses

220 total Regular Ed Buses

480 /24,175

=2%

Special Needs StudentsTotal Eligible

18 /274

Paid SparesRoute Busesof fleet

1,871/220=

112

Daily HoursBuses

Daily Miles per Bus

24,657 /220=

112

Daily MilesBuses

Daily Miles per Bus

8 /4,692,781

=1.7

PreventableCurrent Miles

Per million miles traveled

435 /218

Certified DriversObserved Evaluations

$17,034,318/  Current Cost22,532               Students

=$756.00             Per Pupil Cost$3,704,152/      Current Cost

521 Students=

$7,110                 Per Pupil Cost$780,951/ Current Cost

29                 Students=

$26,929              Per Pupil Cost

$,3,704,152/       Curernt Cost48                 Students=

$77,170                Per Bus Cost

$780,951/           Current Cost6                   Students=

$130,159             Per Bus Cost

$17,034,318/      Current Cost4,723,141           Current Miles

=$3.61                     Per Mile Cost

$3,704,152/         Current Cost1,297,682           Current Miles

=$2.85                     Per Mile Cost

$780,951/            Current Cost226,750                Current Miles

=$3.44                     Per Mile Cost

220 total Regular Ed Buses

22,532/                    Enrollment100=225                            Buses

521/            Special Needs Students22,532       Total Eligible

=2%          Of Fleet

18/               Paid Spare274               Route Buses=

1,515/       Daily Hours220             Buses=6.8              Daily Hours per 

26,240/         Daily Miles220                 Buses=

119                 Daily Miles Per Bus

10/                 Preventable6,247,573      Current Miles

=1.6              Per million miles traveled

411/            Certified Drivers

183               Observed Evaluations

Page 83: FY2012 Approved Operating Budget...FY2012 Approved Operating Budget 3 PRESENTATION FY2012 Budget Funding Assumptions STATE REVENUES • State Revenue $5,379,400 increase Estimate is

FY 2012 Approved Operating Budget__________________________________

64 BUDGET OVERVIEW

Operation of Plant Charles County Public Schools Utility Cost Per Square FootFY2010

FY2010 Cost PerDescription Actual $ Square FootElectric 6,104,306 1.51 Oil 1,311,861 0.33 Propane/Natural Gas 383,124 0.09 Water & Sewage 106,972 0.03

Total Square Footage* 4,033,498 *Includes Mobile Classroom Units

.0

5,000.0

10,000.0

15,000.0

20,000.0

25,000.0

30,000.0

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000

Amou

nt $

Squa

re F

oota

ge

Square Footage

GENERAL FUNDEXPENDITURES

OBJECTIVE WHAT IS BEING MEASURED CALCULATION FY 2010 RESULT FY 2011 RESULT

Provide a safe, clean and healthy environment for students, staff and visitors

Key Performance Indicators (KPI): sanitation; grounds

keeping; building interior/exterior; furniture condition; health/safety

Internal inspection team evaluations using 1-100 point

system98.2% 97%

Provide a safe, clean and healthy environment for students, staff and visitors

KPI: number of security cameras installed

Physical inventory of all security cameras 426 614

Provide a safe, clean and healthy environment for students, staff and visitors

KPI: phasing-in green product cleaning supplies

per Maryland House Bill 1363 (Green Product Cleaning Act)

Number of products on CCPS Approved Green Cleaning

Products List divided by total number of products used

6% 33%

Using EPA's Energy Star®  to track and measure energy consumption, performance and cost information for all CCPS schools.

Energy usage per building comparing the impact of

weather variations and key physical and operating characteristics of each

building relative to similar buildings nationwide

The combined average of all buildings' EPA's energy performance ratings on a 1 to 100 scale (NOTE: those buildings that demonstrate continuous improvement or top performance system-wide will apply for recognition as ENERGY STAR Leaders.)

(program to begin July 1,

2010)57

Use EPA's Energy Star Portfolio Manger to determine if facility is eligible to apply for ENERGY STAR.

The facility's energy performance rating.

Those buildings that demonstrate continuous improvement or a performance rating of 75 or better are eligible for recognition as ENERGY STAR Leaders.

(program to begin July 1,

2010)4

EFF

ICIE

NC

Y

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FY 2012 Approved Operating Budget__________________________________

65 BUDGET OVERVIEW

Maintenance of Plant Plant Cost Comparison per Student and Per Square FootFY2009

Local Cost Per TotalEducation Total Cost Per Square SquareAgency Expenditures Student* Foot Footage**

Calvert 19,318,194 1,118.57 9.21 2,097,361 Carroll 31,752,892 1,132.36 7.35 4,322,367 Charles 30,458,329 1,158.08 8.08 3,768,914 Harford 39,733,189 1,020.33 6.75 5,889,474 Washington 31,901,284 1,490.82 10.33 3,088,000 Average of Comparable Counties 33,461,423 1,200.40 8.13 4,267,189 Total Expenditures is Operation of Plant and Maintenance of Plant.*Average Daily Membership.** Square Footage excludes mobile classrooms.Source Data: MSDE Selected Financial Data.

.0

1,000.0

2,000.0

3,000.0

4,000.0

5,000.0

6,000.0

7,000.0

8,000.0

9,000.0

1999 2001 2003 2005 2007 2009 2011

Fiscal Year

Maintenance of Plant Expenditures(Amount in Thousands $)

OBJECTIVE WHAT IS BEING MEASURED CALCULATION FY 2010 RESULT FY 2011 RESULT FY 2012 RESULT

Effectively process work orders

annual number of work orders

Total annual work orders entered through iServiceDesk® 12,927 12,941

Effectively process work orders

materials/labor cost per work order request

total labor/parts/rental/other costs divided by total number of

work orders completed$247.83 $260.13

Effectively process work orders

average operational time to complete a work order

total man-hours logged by technicians divided by total

number of work orders completed

3.58 hours 3.72 hours

Provide customer service

Key Performance Indicators: (response,

communications/conduct, planning/scheduling

process, schedule/performance,

overall results

electronic customer survey, ratings on a scale of 1 to 10

(highest), from each completed work order

(no current data; electronic surveys begin in July 2010)

$4.00

Provide customer serviceresponse time from work

request submittal (via iServiceDesk®) to response

average lapse in time between work order submission and the

assignment to a technician 12 days 11 days

EFF

ICIE

NC

Y

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FY 2012 Approved Operating Budget__________________________________

66 BUDGET OVERVIEW

Community Services Expenditures include activities provided by Charles County Public Schools for the Charles County Community Service programs or some segments of the community other than for public school activities and adult education programs such as parochial school transportation.

.0

200.0

400.0

600.0

800.0

1,000.0

1,200.0

1,400.0

1,600.0

1999 2001 2003 2005 2007 2009 2011

Fiscal Year

Community Services Expenditures(Amount in Thousands $)

Capital Outlay Expenditures include the cost of directing and managing the acquisition, construction and renovations of land, buildings and equipment.

.0

500.0

1,000.0

1,500.0

2,000.0

2,500.0

3,000.0

3,500.0

4,000.0

4,500.0

1999 2001 2003 2005 2007 2009 2011

Fiscal Year

Capital Outlay Expenditures(Amount in Thousands $)

Fixed Charges Expenditures include contributions to employee retirement and administration fees, employer’s portion of Social Security and Medicare, employee insurance and benefits (health, life, tuition reimbursement, etc.), and workers’ compensation.

.0

10,000.0

20,000.0

30,000.0

40,000.0

50,000.0

60,000.0

1999 2001 2003 2005 2007 2009 2011

Fiscal Year

Fixed Charges Expenditures(Amount in Thousands $)

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FY 2012 Approved Operating Budget__________________________________

67 BUDGET OVERVIEW

Food Service

School System

Total Expenditures Breakfast Lunch

A La Carte/Snacks Total

Cost per

Meal Charles $10,226,253 527,159 2,533,661 664,196 3,551,029 $2.81Carroll $6,545,583 205,632 1,828,059 216,048 2,181,880 $3.00Washington $9,779,925 1,254,544 2,238,831 562,753 3,642,128 $2.69Calvert $5,549,490 151,519 908,405 966,621 1,976,544 $2.68Harford $14,461,087 907,347 3,533,566 1,321,599 5,463,048 $2.65Average of Comparable Schools $9,084,021 $629,761 $2,127,215 $766,755 $3,315,900 2.76Note: breakfast and ala carte sales represents meal equivalents based on actual meals and sales according to the National Food Service M anagement institute guidelines.

Source data: M SDE Selected Financial Data; Table1 part 2 and M SDE Fact Book 2009-2010

Fiscal Year 2009 Comparison of Cost Per MealMeals Served

.0

2,000.0

4,000.0

6,000.0

8,000.0

10,000.0

12,000.0

1999 2001 2003 2005 2007 2009 2011

Fiscal Year

FOOD SERVICE REVENUES AND EXPENDITURES($ in thousands)

Revenues

Expenditures

Object ive What is being measured C alculat io n F Y 10 R esults F Y 11 R esults

To efficiently serve students nutritious meals within labor hours standards established by the National Food Service M anagement Institute.

Number o f meal and meal equivalents served per labor hour vs. industry standard of 22 meals per labor hour

M eal / M eal equivalents divided by to tal labor hours

Average M eals per day 19,421 Average Labor hours per day 892 Average meals per labor hour 21.7

Average M eals per day 19,350 Average Labor hours per day 982 Average meals per labor hour 19.7

To feed the maximum number of students authorized to eat breakfast on a daily basis.

Percentage of students who purchase school breakfast daily as it compares to the state.

Enro lled students divided by the number of breakfasts served

Enro lled Students 26,624 Average Breakfast served 3,093 CCPS Participation 11.7%

The state average is 16%. CCPS is below the state average by 4.3%

Enrolled Students 26,745 Average Breakfast served 4,175 CCPS Participation 15.6%

The state average is 17%. CCPS is below the state average by 1.4%

To feed the maximum number of students authorized to eat lunch on a daily basis

Percentage of students who purchased school lunch daily and compares to the state.

Enro lled students divided by the number of Lunches served

Enro lled Students 26,624 Average Lunches served 14,300 CCPS Participation 53.71%

The state average is 47%. CCPS exceeds the state average by 6.7%

Enrolled Students 26,745 Average Lunches served 13,776 CCPS Participation 51%

The state average is 44.5%. CCPS exceeds the state average by 6.5%

BENC

HMAR

KS

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FY 2012 Approved Operating Budget__________________________________

68 BUDGET OVERVIEW

Restricted Funds

TITLE I The Title I grant provides funds to help low-achieving students in high-poverty schools to meet the same challenging state content and performance standards that apply to all students. Title I schools must be above the district-wide average of the percentage of children receiving free and reduced priced meals, with the highest percentages of poverty schools receiving Title I support first. Please note these charts exclude funds from the American Reinvestment and Recovery Act.

Maryland Public Schools: 2009 - 2010

Percentage ofLocal LEA's Federal Title I *Number Title IEducation Title I Formula Funding of ParticipantsAgency Allocations Funds Ranking Participants RankingTotal State 181,041,183 27.1% 143,517.0 Calvert 1,191,446 15.5% 19 355.0 23Carroll 1,147,724 10.3% 20 277.0 24Charles 2,486,070 18.7% 11 2,491.0 12Harford 3,855,408 18.0% 8 3,203.0 9Washington 4,085,154 25.6% 7 2,778.0 10

Source Data: MSDE Fact Book 2009-2010, Major Federal Aid Formula Programs Summary FY 2010 Allocations

This chart compares CCPS to other school systems similar in student enrollment size. *Number of Participants represents enrollment counts from FY10 Participation Report of Title I eligible students at public and private schools.

.0

500.0

1,000.0

1,500.0

2,000.0

2,500.0

3,000.0

3,500.0

1999 2001 2003 2005 2007 2009 2011

Fiscal Year

Title I Expenditures (Amount in Thousands $)

Please note this chart excludes funds from the American Reinvestment and Recovery Act.

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FY 2012 Approved Operating Budget__________________________________

69 BUDGET OVERVIEW

IDEA PART B The special education program is designed to ensure the school system is meeting the mandated objectives of the federal IDEA program. Funds are used to provide supplemental instructional support for children with special needs, ages 3 to 21. Please note these charts exclude funds from the American Reinvestment and Recovery Act.

Maryland Public Schools: 2009 - 2010 Special Ed

Percentage of Special Ed Percentage ofLocal IDEA Part B LEA's Federal IDEA Part B Population Special Ed LEA's Education Allocations Formula Funding Served Population TotalAgency FY 2010 Funds Ranking FY2010 Ranking Enrollment

Total State 176,509,904 26.4% 102,159.0 12.0%Calvert 3,124,540 40.6% 14 1,808.0 14 10.6%Carroll 5,418,288 48.4% 9 3,312.0 9 11.9%Charles 4,897,770 36.9% 10 2,365.0 11 8.8%Harford 7,884,158 36.9% 7 5,277.0 6 13.7%Washington 4,667,480 29.3% 11 2,459.0 10 11.2%

Source Data: Major State Aid Programs Summary FY2011 Allocations, Major Federal Aid Formula Programs Summary FY 2010 Allocations

This chart compares CCPS to other school systems similar in student enrollment size. Data excludes discretionary grant awards

.0

1,000.0

2,000.0

3,000.0

4,000.0

5,000.0

6,000.0

1999 2001 2003 2005 2007 2009 2011

Fiscal  Year

IDEA Part B Expenditures (Amount in Thousands $)

Please note this chart excludes funds from the American Reinvestment and Recovery Act.

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Appendix A - 1

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Appendix A - 2

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Appendix A - 3

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Appendix A - 5

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Appendix A - 6

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Appendix A - 7

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Appendix A - 8

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Appendix A - 9

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Selected Financial Data Maryland Public Schools

2008 – 2009

Part 3 – Analysis of Costs Maryland State Department of Education Division of Business Services 200 West Baltimore Street Baltimore, MD 21201-2595 (410) 767-0271 MSDE-LFRO 09/2010

Appendix B - 1

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MARYLAND STATE BOARD OF EDUCATION

James H. Degraffenreidt, Jr. President

Charlene M. Dukes

Vice President

Mary Kay Finan S. James Gates, Jr. Luisa Montero-Diaz

Sayed M. Naved Madhu Sidhu

Guffrie M. Smith, Jr. Donna Hill Staton, Esq.

Ivan C.A. Walks Kate Walsh

Gayon M. Sampson (Student Member)

Nancy S. Grasmick Secretary-Treasurer of the Board State Superintendent of Schools

John E. Smeallie

Deputy State Superintendent for Administration

Stephen A. Brooks

Deputy State Superintendent for Finance

The Maryland State Department of Education does not discriminate on the basis of race, color, sex, age, national origin, religion, or disability in matters affecting employment or in providing access to programs. For inquires related to departmental policy, please contact the Equity Assurance and Compliance Branch, Maryland State Department of Education, 200 West Baltimore Street, Baltimore MD 21201-2595, 410-767-0433 – Voice, 410-333-3045 – TTY/TDD, or 410-767-0431 – Fax. For information or questions about the content of this publication, call 410-767-0271.

Appendix B - 2

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Selected Financial Data Maryland Public Schools

2008-2009

Part 3 - Analysis of Costs

Table of Contents

Page

Introduction

…………………………………………………………………………………………………………………………………………….. i

Tables

1 Cost per Public Elementary and Secondary Pupil Belonging for Current Expenses, Capital Outlay, and Debt Service….... 1 2 Cost per Pupil Belonging for Current Expenses ……………………………………………………...……………………………. 2 3 Cost per Pupil Belonging by Category………..………………………………………………………………………………………. 3 4 Cost per Pupil Attending by Category………………………………………………………………………………………………… 4 5 Cost per Pupil Belonging from Federal Funds..…………………………………….………………………………………………... 5 6 Cost per Pupil Belonging Excluding Federal Funds……………………….………………………………………………………… 6 7 Cost per Pupil Belonging for Materials of Instruction….…………………………………………………………………………….. 7 8 Percent of Distribution of Current Expenses by Category..………………………………………………………………….……… 8 9 Percent of Day School Current Expenses...………………………………………………………………………………………….. 9

10 Expenditures by Category………….…………………………………………………………………………………………………… 10 11 Full-time Equivalent Average Number Belonging and Average Daily Attendance……………………………………………….. 11

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i

Selected Financial Data Maryland Public Schools

2008-2009 Part 3 - Analysis of Costs

INTRODUCTION

Selected Financial Data is published annually in four parts by the Maryland State Department of Education. Part 1 provides information about resources, Part 2 provides expenditure information, Part 3 describes the expenditures in terms of an average cost per pupil, and Part 4 is a time series of selected facts from Parts 1-3. Information for these reports is derived from the Annual Financial Reports submitted by the 24 local education agencies (LEAs). Equating expenditures to a per pupil basis provides a useful starting point for examining the relative cost of providing education services across districts. However, districts are not equal in size or population mix, and this measure alone cannot be used to draw conclusions about the local effort and support for education or operating efficiencies and deficiencies. Additionally, costs of goods and services vary throughout the state, and some LEAs receive the benefit of services paid for by other county agencies. In computing per pupil costs, it is necessary to determine which costs will be included in the calculation and which student measure will be used. Since there are many variations of includable costs and pupil measures, figures published in this report may differ from those published by another state, the federal government, or even the local education agencies in Maryland. It has been the practice of this Department to include all operating expenditures except food services, community services, adult education, equipment and current capital outlay, and payments to other public school districts and nonpublic schools. The student measure has been the equated average daily

membership (ADM), also called the average number belonging (ANB). This figure represents the average number of students enrolled in the district over the school year. This report also includes a table showing the per pupil costs expressed in terms of the average daily attendance (ADA), or the average number of students who are in attendance each day, as this measure is most frequently used by the federal government in comparing costs between districts.

Highlights The Current Expense Fund per pupil expenditures at the state level increased 3.8% from $12,531 in 2007-2008 to $13,013 in 2008-2009. The ADM decreased by .29% from 836,380.3 to 833,956.9. The Current Expense Fund per pupil expenditures between Maryland LEAs vary from a high of $15,497 in Worcester County to a low of $11,154 in Caroline County. Beginning in FY 1998, Maryland public schools were required to budget and report expenditures differently than in the past. Administration was redefined to exclude expenditures for Instructional Supervision, Facilities Acquisition, and Construction. Instruction expanded to three categories, one for Instructional Salaries and Wages, one for Textbooks and Instructional Supplies, and one for Other Instructional Costs. In addition, the three instructional categories were modified to exclude expenditures for School Administration and to include expenditures for Staff/Curriculum Development. Mid-Level Administration, a new expenditure category, was added to report the expenditures for Instructional Supervision and School Administration. The Capital Outlay category was modified to include the costs of Facilities Acquisition and

Appendix B - 4

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ii

Construction. Because of these changes, longitudinal comparisons of expenditures in these expenditure categories are not available. DEFINITIONS Administration - expenditures for the general regulation, direction, and control of the LEA and the LEA instructional programs. Activities in this category generally involve the formulation and execution of educational or financial policy for the LEA as a whole, rather than the administration of a single building or narrow phase of school activity. The Administration category includes board of education services, office of the superintendent, community relations, business services, human resources, data processing, printing and duplicating, purchasing, legal services, planning, research and evaluation services, centralized support services, and general support services. Average Number Belonging - the aggregate number of student days in membership divided by the number of days schools were open, adjusted for half-day prekindergarten and kindergarten programs. Average Daily Attendance - the aggregate number of student days attended divided by the number of days schools were open, adjusted for half-day prekindergarten and prekindergarten programs. Capital Outlay - expenditures of current funds for directing and managing the acquisition of, or addition to, fixed assets, including money spent for land or existing buildings, improvements to grounds, construction, remodeling, or renovations. Community Services - expenditures for activities that are provided by the LEA for the community or some segment of the community other than for public school activities and adult education. Included in this category are expenditures for

community recreation programs, before and after school programs, and community transportation programs. Current Expense Fund - the fund used to account for the basic operations of the LEA, comprised of the general fund and those special revenue funds available for general fund purposes. Expenditures in this fund are reported by expenditure category and object. Debt Service Fund - the fund used to account for the payments of interest and principal on long-term general obligation debt and state loans, excluding obligations incurred by the State of Maryland for construction of public school facilities. The issuance and repayment of debt is the responsibility of the parent government, except Baltimore City. Baltimore City Public Schools had been authorized to issue bonds for cost of projects under the section 4-306.2 of the Education Article of the Annotated Code of Maryland. All Maryland LEAs are required to annually report their portion of long-term debt issued for local education purposes. Fixed Charges - expenditures of a generally recurrent nature are not readily chargeable to other expenditure categories, such as employee benefits, rent, insurance, judgments, and other items similar in nature to this grouping. Food Service Fund - expenditures for activities involving the preparation and serving of meals to students and adults. Health Services - expenditures for physical and mental health activities which provide students with appropriate medical, dental, and nurse services. Instructional Expenditure Categories - expenditures for activities that deal with teaching regular students and/or enhancing the educational experience for students. Instructional expenditures occur at the school level for classroom instruction, media services, guidance services, psychological services, co-curricular activities. Also included

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iii

are expenditures for instructional staff development and curriculum development provided by instructional staff. Local Education Agency (LEA) - the entity created to provide educational services for constituents Maintenance of Plant - expenditures incurred to keep the grounds, buildings, and equipment in their original condition of efficiency or completeness. Mid-Level Administration - expenditures for district-wide administration and supervision of instructional programs and for school administration. Operation of Plant - expenditures for keeping the physical plant open and ready for use. They include cleaning services, utilities, rental of facilities, grounds maintenance, warehousing and storing services, security services, and other routine activities. Special Education - expenditures for students who, through appropriate assessment, have been determined to have temporary or long-term special education needs arising from cognitive, emotional, and/or physical factors. Student Activities Fund - a fund used to account for the operations of student activities that are owned, operated, and managed by the student body under the guidance and/or direction of staff members or other adults. Student Personnel Services - expenditures for attendance services, social work services, student accounting services, etc. Transfers - payments by one agency to another for services rendered. Transfers are differentiated from contracted services to prevent double accounting of expenditures between education service providers.

Teachers’ Retirement - the annual contribution to the teachers’ retirement system to support benefits of future retirees.

Appendix B - 6

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MSDE-LFRO 09 / 2010 - 1 - Selected Financial Data - Part 3

CapitalLocal OutlayEducation Grand Regular and DebtAgency Total Total Programs Transportation Service**Total State $13,495.44 $13,013.07 $11,668.86 $598.65 745.57$ 482.37$

Allegany 13,511.30 13,250.51 11,856.30 640.98 753.24 260.78 Anne Arundel 12,665.06 12,178.40 10,957.09 526.86 694.44 486.66 Baltimore City 14,454.28 14,332.03 13,134.17 434.44 763.43 122.25 Baltimore 12,584.66 12,235.86 11,046.68 468.61 720.57 348.80 Calvert 12,192.29 11,789.35 10,339.12 722.66 727.57 402.94

Caroline 11,455.22 11,154.11 9,792.72 670.91 690.48 301.12 Carroll 12,082.17 11,670.76 10,308.00 685.07 677.68 411.42 Cecil 11,976.09 11,431.30 10,171.81 560.98 698.51 544.78 Charles 12,013.06 11,785.75 10,332.22 806.39 647.14 227.32 Dorchester 12,858.34 12,563.71 11,194.50 658.90 710.31 294.63

Frederick 12,390.12 11,719.20 10,646.33 415.73 657.14 670.92 Garrett 12,161.45 12,092.77 10,433.12 919.68 739.97 68.68 Harford 11,906.40 11,541.57 10,146.79 709.35 685.44 364.83 Howard 14,896.63 14,166.28 12,696.76 631.92 837.60 730.35 Kent 14,534.98 14,489.92 12,707.98 944.06 837.88 45.05

Montgomery 15,722.63 14,968.88 13,469.43 597.27 902.18 753.75 Prince George's 13,586.90 13,183.17 11,734.58 741.85 706.75 403.73 Queen Anne's 12,066.95 11,272.52 9,901.27 753.10 618.15 794.43 St. Mary's 11,783.84 11,386.41 9,938.48 799.90 648.04 397.43 Somerset 16,784.20 14,239.57 12,492.56 962.83 784.18 2,544.63

Talbot 12,035.49 11,159.50 9,975.58 517.21 666.72 875.99 Washington 11,565.98 11,276.21 10,235.76 416.82 623.63 289.78 Wicomico 12,860.28 12,053.76 10,777.90 553.30 722.57 806.51 Worcester 16,872.98 15,497.59 13,758.73 847.02 891.83 1,375.39 *Half-time prekindergarten pupils are expressed in full-time equivalents in arriving at per pupil costs** Current Capital Outlay means expenditures of current funds which result in the acquisition of new fixed assets or additions to existingfixed assets; Debt Service expenditures include both principal and interest payments.

State Share of Teachers' Retirement

Table 1

Cost per Public Elementary and Secondary Pupil Belonging for Current Expenses, Capital Outlay, and Debt ServiceMaryland Public Schools: 2008 - 2009

Current Expense Fund

Appendix B - 7

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MSDE-LFRO 09/ 2010 - 2 - Selected Financial Data - Part 3

LocalEducationAgency Cost Rank Cost Rank Cost Rank Cost RankTotal State $13,013.07 $12,267.51 $12,414.42 $11,668.86

Allegany 13,250.51 7 12,497.27 7 12,609.54 7 11,856.30 7Anne Arundel 12,178.40 11 11,483.96 11 11,651.53 11 10,957.09 11Baltimore City 14,332.03 4 13,568.61 4 13,897.59 3 13,134.17 3Baltimore 12,235.86 10 11,515.29 10 11,767.25 10 11,046.68 10Calvert 11,789.35 14 11,061.78 16 11,066.69 15 10,339.12 15

Caroline 11,154.11 24 10,463.63 24 10,483.19 24 9,792.72 24Carroll 11,670.76 17 10,993.07 17 10,985.69 16 10,308.00 17Cecil 11,431.30 19 10,732.79 20 10,870.32 18 10,171.81 19Charles 11,785.75 15 11,138.61 14 10,979.36 17 10,332.22 16Dorchester 12,563.71 9 11,853.40 9 11,904.81 9 11,194.50 9

Frederick 11,719.20 16 11,062.06 15 11,303.47 13 10,646.33 13Garrett 12,092.77 12 11,352.80 12 11,173.09 14 10,433.12 14Harford 11,541.57 18 10,856.13 18 10,832.23 20 10,146.79 20Howard 14,166.28 6 13,328.68 6 13,534.36 5 12,696.76 5Kent 14,489.92 3 13,652.04 3 13,545.86 4 12,707.98 4

Montgomery 14,968.88 2 14,066.70 2 14,371.61 2 13,469.43 2Prince George's 13,183.17 8 12,476.43 8 12,441.33 8 11,734.58 8Queen Anne's 11,272.52 22 10,654.37 21 10,519.42 23 9,901.27 23St. Mary's 11,386.41 20 10,738.38 19 10,586.52 22 9,938.48 22Somerset 14,239.57 5 13,455.39 5 13,276.74 6 12,492.56 6

Talbot 11,159.50 23 10,492.78 23 10,642.30 21 9,975.58 21Washington 11,276.21 21 10,652.58 22 10,859.39 19 10,235.76 18Wicomico 12,053.76 13 11,331.20 13 11,500.47 12 10,777.90 12Worcester 15,497.59 1 14,605.76 1 14,650.56 1 13,758.73 1*Half-time prekindergarten pupils are expressed in full-time equivalents in arriving at per pupil costsNOTE: Includes expenditures for administration, instructional salaries and wages, textbooks and other instructional materials, other instructinal costs, special education, student personnel services, health services, operation of plant, maintenance of plant, and fixed charges; student transportation and state share of teachers' retirement are included in some columns

Table 2

Cost per Pupil Belonging* for Current ExpensesMaryland Public Schools: 2008 - 2009

Excluding StateIncluding Student Transportation Excluding Student Transportation

Including StateIncluding State Excluding State

RetirementShare of Teachers'

RetirementShare of Teachers' Share of Teachers'

RetirementShare of Teachers'

Retirement

Appendix B - 8

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MSDE-LFRO 09 / 2010 - 3 - Selected Financial Data - Part 3

LocalEducationAgency Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank

Total State 12,267.51$ 358.38$ 890.23$ 4,947.49$ 232.67$ 205.11$ 1,382.94$ 103.03$ 70.12$ 598.65$ 870.58$ 258.97$ 2,349.33$

Allegany 12,497.27 7 278.05 15 804.00 17 4,979.58 7 435.82 1 136.04 9 1,399.84 6 69.79 16 64.68 18 640.98 14 903.27 5 187.02 18 2,598.19 2Anne Arundel 11,483.96 11 343.12 5 838.48 12 4,874.34 9 178.52 21 160.95 8 1,245.58 11 76.46 12 0.00 23 526.86 19 859.82 10 167.08 22 2,212.73 6Baltimore City 13,568.61 4 733.82 1 1,028.27 5 4,718.56 13 257.98 13 798.13 1 1,906.93 1 175.01 3 0.00 22 434.44 22 905.94 4 244.20 11 2,365.32 5Baltimore 11,515.29 10 390.66 4 788.88 18 4,346.95 21 255.24 14 107.71 15 1,293.97 10 82.51 11 131.39 2 468.61 21 850.60 12 265.46 8 2,533.32 3Calvert 11,061.78 16 284.27 14 675.04 21 4,832.24 11 151.65 24 47.88 23 1,308.96 9 68.59 17 70.84 17 722.66 9 903.10 6 181.84 19 1,814.72 22

Caroline 10,463.63 24 275.07 16 787.36 19 4,568.21 17 186.84 20 165.43 7 975.21 21 111.85 7 101.52 10 670.91 12 675.46 24 121.85 24 1,823.91 21Carroll 10,993.07 17 200.71 24 882.26 10 4,580.97 16 305.07 7 71.25 21 1,024.72 20 46.21 23 111.48 7 685.07 11 870.02 9 225.61 14 1,989.71 18Cecil 10,732.79 20 300.62 8 846.24 11 4,251.47 23 210.49 18 102.10 16 1,361.23 8 74.25 13 97.51 11 560.98 17 720.38 23 224.64 15 1,982.86 20Charles 11,138.61 14 298.54 9 830.76 13 4,707.76 15 289.03 8 73.40 20 1,098.02 15 113.43 6 94.92 14 806.39 5 817.90 17 309.11 4 1,699.35 24Dorchester 11,853.40 9 293.17 12 1,032.59 3 4,953.25 8 267.68 12 169.97 6 1,142.15 14 91.96 9 95.41 13 658.90 13 800.63 19 172.82 21 2,174.87 10

Frederick 11,062.06 15 218.49 23 807.37 16 4,789.67 12 250.43 15 34.46 24 1,030.43 18 74.24 14 135.37 1 415.73 24 853.16 11 273.13 6 2,179.56 9Garrett 11,352.80 12 248.44 18 621.39 24 5,026.86 6 167.91 22 117.22 14 907.05 23 153.80 4 105.14 9 919.68 3 875.28 7 174.98 20 2,035.04 17Harford 10,856.13 18 291.33 13 668.20 22 4,492.70 19 228.98 17 74.08 19 1,038.39 17 41.76 24 87.07 15 709.35 10 743.29 21 272.02 7 2,208.97 7Howard 13,328.68 6 229.26 21 1,094.63 2 5,669.77 3 269.08 11 62.54 22 1,751.52 2 63.17 18 117.97 5 631.92 15 871.22 8 418.49 2 2,149.10 14Kent 13,652.04 3 633.47 2 1,194.55 1 5,383.14 5 309.29 6 194.43 5 1,379.02 7 96.11 8 1.42 20 944.06 2 1,073.64 1 280.46 5 2,162.45 12

Montgomery 14,066.70 2 295.57 11 964.86 6 6,038.42 2 206.70 19 90.50 17 1,601.10 3 83.39 10 0.23 21 597.27 16 844.13 14 235.80 12 3,108.73 1Prince George's 12,476.43 8 413.69 3 951.14 7 4,716.05 14 159.05 23 353.36 2 1,415.10 5 179.85 2 117.63 6 741.85 8 1,003.76 3 260.81 9 2,164.17 11Queen Anne's 10,654.37 21 227.86 22 643.04 23 4,467.30 20 249.39 16 124.62 13 1,026.02 19 60.60 19 78.85 16 753.10 7 834.76 15 199.49 17 1,989.34 19St. Mary's 10,738.38 19 246.65 19 752.31 20 4,176.18 24 279.68 10 78.06 18 1,048.19 16 74.16 15 106.26 8 799.90 6 792.86 20 233.18 13 2,150.95 13Somerset 13,455.39 5 300.93 7 915.23 8 5,512.36 4 380.57 4 238.05 4 1,168.98 12 459.66 1 119.49 4 962.83 1 845.45 13 343.66 3 2,208.18 8

Talbot 10,492.78 23 256.15 17 912.06 9 4,336.20 22 321.45 5 130.66 11 843.60 24 60.49 20 0.00 23 517.21 20 832.68 16 244.50 10 2,037.80 16Washington 10,652.58 22 296.09 10 807.57 15 4,497.56 18 389.60 2 131.76 10 922.40 22 54.83 21 11.21 19 416.82 23 805.21 18 587.54 1 1,732.00 23Wicomico 11,331.20 13 303.93 6 819.18 14 4,851.97 10 288.22 9 129.40 12 1,160.52 13 139.85 5 95.45 12 553.30 18 737.21 22 199.76 16 2,052.39 15Worcester 14,605.76 1 239.80 20 1,031.99 4 6,437.63 1 385.11 3 248.71 3 1,504.18 4 47.13 22 129.32 3 847.02 4 1,057.97 2 143.90 23 2,532.99 4*Half-time prekindergarten pupils are expressed in full-time equivalents in arriving at per pupil costsNOTE: Excludes expenditures for adult education, equipment, state share of teachers' retirement, interfund transfers, and outgoing transfers

tation

StudentTranspor- Fixed

Chargesof PlantOperation Maintenance

of PlantHealth

ServicesSalaries

and WagesSpecial

EducationPersonnelServices

InstructionalSupplies

InstructionalCosts

Adminis-Mid-level

tration

Table 3

Textbooks and Student

Cost per Pupil Belonging* by Category: Maryland Public Schools: 2008 - 2009(Excludes State Share of Teachers' Retirement)

Instructional OtherTotal Costper Pupil

Adminis-tration

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MSDE-LFRO 09 / 2010 - 4 - Selected Financial Data - Part 3

LocalEducationAgency Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost Rank Cost RankTotal State 13,035.82$ 380.83$ 945.99$ 5,257.35$ 247.24$ 217.96$ 1,469.55$ 109.49$ 74.51$ 636.14$ 925.11$ 275.19$ 2,496.46$

Allegany 13,285.34 8 295.59 15 854.70 16 5,293.59 8 463.31 1 144.62 9 1,488.12 6 74.19 16 68.76 18 681.40 14 960.23 5 198.82 18 2,762.03 2Anne Arundel 12,133.95 11 362.54 5 885.94 12 5,150.23 11 188.63 21 170.05 8 1,316.08 11 80.79 12 0.00 23 556.68 19 908.49 10 176.54 22 2,337.97 9Baltimore City 14,933.38 2 807.63 1 1,131.70 3 5,193.17 9 283.92 12 878.41 1 2,098.74 1 192.61 3 0.00 22 478.14 22 997.06 4 268.76 10 2,603.23 5Baltimore 12,246.07 10 415.45 4 838.95 18 4,622.81 21 271.44 14 114.55 15 1,376.08 9 87.74 10 139.72 2 498.35 21 904.58 11 282.31 8 2,694.09 3Calvert 11,602.02 16 298.16 14 708.00 21 5,068.24 13 159.06 24 50.22 23 1,372.89 10 71.93 17 74.30 17 757.95 9 947.20 6 190.72 19 1,903.35 22

Caroline 11,145.77 23 293.00 16 838.68 19 4,866.02 16 199.02 20 176.22 7 1,038.79 21 119.14 7 108.14 10 714.65 13 719.49 24 129.80 24 1,942.82 21Carroll 11,537.23 18 210.65 24 925.93 10 4,807.72 17 320.17 7 74.78 21 1,075.44 20 48.50 23 116.99 7 718.98 11 913.09 8 236.78 15 2,088.20 20Cecil 11,558.63 17 323.75 6 911.36 11 4,578.60 23 226.68 18 109.96 16 1,465.97 8 79.97 13 105.01 11 604.15 17 775.81 23 241.93 14 2,135.43 18Charles 11,764.23 14 315.31 10 877.42 13 4,972.18 15 305.26 9 77.52 20 1,159.69 15 119.80 6 100.26 14 851.68 5 863.84 18 326.47 4 1,794.80 24Dorchester 12,860.04 9 318.07 9 1,120.28 4 5,373.89 6 290.42 11 184.41 6 1,239.14 13 99.77 9 103.51 12 714.86 12 868.63 17 187.50 20 2,359.56 6

Frederick 11,716.28 15 231.41 23 855.12 15 5,072.93 12 265.24 16 36.50 24 1,091.37 19 78.63 14 143.38 1 440.32 23 903.62 12 289.29 6 2,308.46 12Garrett 11,990.69 13 262.40 18 656.30 24 5,309.31 7 177.34 22 123.81 14 958.02 23 162.44 4 111.05 9 971.35 3 924.46 7 184.82 21 2,149.39 17Harford 11,500.28 19 308.61 13 707.84 22 4,759.27 18 242.57 17 78.47 19 1,100.00 17 44.24 24 92.24 15 751.43 10 787.39 21 288.16 7 2,340.04 8Howard 13,925.16 6 239.52 22 1,143.61 2 5,923.50 3 281.12 13 65.34 22 1,829.91 2 66.00 18 123.25 6 660.20 15 910.21 9 437.22 2 2,245.28 14Kent 14,644.20 4 679.51 2 1,281.36 1 5,774.36 5 331.77 6 208.56 5 1,479.24 7 103.10 8 1.52 20 1,012.67 2 1,151.67 1 300.84 5 2,319.61 11

Montgomery 14,744.83 3 309.82 12 1,011.37 7 6,329.52 2 216.67 19 94.87 17 1,678.29 3 87.41 11 0.24 21 626.07 16 884.82 15 247.17 12 3,258.60 1Prince George's 13,405.54 7 444.50 3 1,021.97 6 5,067.25 14 170.89 23 379.67 2 1,520.48 5 193.24 2 126.39 5 797.09 8 1,078.51 3 280.23 9 2,325.33 10Queen Anne's 11,337.01 21 242.46 21 684.24 23 4,753.52 19 265.37 15 132.61 13 1,091.76 18 64.48 19 83.90 16 801.35 7 888.24 14 212.27 16 2,116.80 19St. Mary's 11,354.18 20 260.79 19 795.45 20 4,415.67 24 295.72 10 82.53 18 1,108.30 16 78.41 15 112.35 8 845.77 6 838.33 20 246.55 13 2,274.30 13Somerset 14,354.11 5 321.03 8 976.36 8 5,880.55 4 405.99 4 253.95 4 1,247.06 12 490.36 1 127.48 4 1,027.14 1 901.92 13 366.61 3 2,355.66 7

Talbot 11,081.50 24 270.52 17 963.23 9 4,579.48 22 339.49 5 137.99 11 890.93 24 63.88 20 0.00 23 546.22 20 879.40 16 258.22 11 2,152.13 16Washington 11,172.72 22 310.55 11 847.00 17 4,717.17 20 408.62 2 138.20 10 967.43 22 57.51 21 11.75 19 437.17 24 844.52 19 616.22 1 1,816.57 23Wicomico 12,037.14 12 322.87 7 870.22 14 5,154.25 10 306.18 8 137.46 12 1,232.82 14 148.57 5 101.40 13 587.77 18 783.14 22 212.21 17 2,180.25 15Worcester 15,485.53 1 254.24 20 1,094.15 5 6,825.40 1 408.31 3 263.69 3 1,594.79 4 49.97 22 137.11 3 898.04 4 1,121.69 2 152.57 23 2,685.56 4*Half-time prekindergarten pupils are expressed in full-time equivalents in arriving at per pupil costsNOTE: Excludes expenditures for adult education, equipment, state share of teachers' retirement, interfund transfers, and outgoing transfers

per Pupil tration tration and WagesTotal Cost Adminis- Adminis- Salaries Instructional

Education ServicesHealth Transpor-Instructional Special

Table 4

Cost per Pupil Attending* by Category: Maryland Public Schools: 2008 - 2009(Excludes State Share of Teachers' Retirement)

Mid-levelFixed

Instructional Textbooks and

Supplies CostsPersonnel Operation Maintenance

Other Student Student

ChargesServices tation of Plant of Plant

Appendix B - 10

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MSDE-LFRO 09 / 2010 - 5 - Selected Financial Data - Part 3

LocalEducation TotalAgency FederalTotal State $600.50 18.52 18.80 184.19 25.88 44.65 180.10 5.17 1.95 5.89 0.62 1.53 113.21

Allegany 956.19 2.49 22.70 320.94 30.91 38.51 333.00 - 0.15 7.99 - - 199.51 Anne Arundel 469.23 13.09 6.75 130.43 20.63 15.89 166.42 3.44 - 1.82 0.12 - 110.63 Baltimore City 1,353.63 73.79 63.03 431.85 72.68 202.51 257.89 12.34 0.00 14.99 0.99 - 223.57 Baltimore 520.32 37.28 4.16 154.50 18.52 17.77 165.45 5.57 5.19 2.91 0.78 - 108.18 Calvert 338.02 5.17 4.19 84.48 7.09 6.21 150.87 - 9.36 0.59 0.02 - 70.04

Caroline 706.25 17.03 22.84 188.96 26.55 90.17 225.66 14.10 - 20.30 - - 100.64 Carroll 387.33 8.63 16.55 75.51 6.57 6.03 196.14 - 0.77 3.16 0.03 - 73.93 Cecil 508.98 12.54 7.04 115.06 21.73 9.93 230.12 - 2.61 3.64 - - 106.31 Charles 422.55 4.92 16.95 100.95 21.74 9.75 193.77 - - 5.23 0.01 - 69.23 Dorchester 1,011.58 22.34 9.05 371.84 60.70 32.86 335.85 - - 1.84 1.60 - 175.49

Frederick 351.71 2.29 11.13 72.63 16.68 5.31 166.21 3.44 - 0.42 0.03 - 73.58 Garrett 851.14 15.43 19.40 364.59 28.58 23.69 201.26 - 20.80 1.47 - - 175.92 Harford 386.82 8.16 8.06 96.06 10.17 16.70 157.63 - - 0.67 - - 89.39 Howard 310.43 5.50 14.17 66.39 5.33 14.72 149.78 1.47 - 0.36 - - 52.70 Kent 1,065.78 14.34 54.59 359.68 46.43 86.60 321.34 - - 65.02 - - 117.77

Montgomery 511.14 1.32 17.77 188.88 11.32 18.35 152.80 5.23 - 1.51 - - 113.96 Prince George's 645.23 15.95 22.90 209.21 36.09 70.22 168.57 5.15 4.25 13.13 - - 99.76 Queen Anne's 593.82 10.03 21.33 185.56 27.87 27.08 197.02 - 0.92 7.86 0.94 - 115.20 St. Mary's 462.00 6.14 11.37 121.94 23.37 40.67 153.72 0.04 10.48 9.88 1.47 - 82.90 Somerset 1,743.69 11.41 44.32 546.04 168.26 96.09 253.46 303.91 2.92 22.38 2.56 - 292.34

Talbot 499.58 12.52 14.79 116.98 22.09 50.46 182.75 - - 2.50 - - 97.49 Washington 644.91 16.34 26.34 180.48 27.02 27.98 188.52 - 0.27 3.11 10.36 59.34 105.15 Wicomico 743.51 22.09 0.16 260.77 34.92 53.97 200.16 - 0.09 16.31 0.19 - 154.87 Worcester 957.66 6.69 21.15 353.46 82.48 56.92 222.89 - 7.19 18.83 0.81 - 187.26 *Half-time prekindergarten pupils are expressed in full-time equivalents in arriving at per pupil costsNOTE: Excludes expenditures for adult education, equipment, state share of teachers' retirement, interfund transfers, and outgoing transfers

tration

Instructional Expenditures

Table 5

Cost per Pupil Belonging* from Federal Funds: Maryland Public Schools: 2008 - 2009

Adminis-Textbooks and

Salaries Instructionaltration

Adminis-Mid-level

ServicesPersonnelStudent

and Wages Supplies ServicesHealth

CostsInstructional

Other

EducationSpecial

tationTranspor-Student

of PlantOperation

of Plantnance

Mainte-

ChargesFixed

Appendix B - 11

Page 109: FY2012 Approved Operating Budget...FY2012 Approved Operating Budget 3 PRESENTATION FY2012 Budget Funding Assumptions STATE REVENUES • State Revenue $5,379,400 increase Estimate is

MSDE-LFRO 09 / 2010 - 6 - Selected Financial Data - Part 3

Local Mid-level Student Student Mainte-Education Total Adminis- Adminis- Salaries Special Personnel Health Transpor- Operation nance FixedAgency Non-Federal tration tration and Wages Education Services Services tation of Plant of Plant ChargesTotal State $11,667.01 $339.86 $871.43 $4,763.30 $206.79 $160.46 $1,202.84 $97.87 $68.17 $592.76 $869.96 $257.44 $2,236.12

Allegany 11,541.08 275.56 781.29 4,658.64 404.92 97.53 1,066.84 69.79 64.54 632.98 903.27 187.02 2,398.68 Anne Arundel 11,014.73 330.03 831.73 4,743.91 157.89 145.06 1,079.16 73.02 - 525.04 859.70 167.08 2,102.11 Baltimore City 12,214.97 660.04 965.24 4,286.72 185.29 595.62 1,649.04 162.68 - 419.45 904.94 244.20 2,141.75 Baltimore 10,994.97 353.37 784.73 4,192.45 236.72 89.94 1,128.52 76.93 126.19 465.69 849.82 265.46 2,425.14 Calvert 10,723.75 279.11 670.84 4,747.76 144.56 41.68 1,158.09 68.59 61.47 722.07 903.08 181.84 1,744.68

Caroline 9,757.38 258.04 764.52 4,379.26 160.29 75.26 749.55 97.75 101.52 650.61 675.46 121.85 1,723.27 Carroll 10,605.74 192.08 865.70 4,505.46 298.50 65.21 828.57 46.21 110.70 681.91 869.99 225.61 1,915.78 Cecil 10,223.80 288.08 839.20 4,136.41 188.76 92.17 1,131.11 74.25 94.90 557.34 720.38 224.64 1,876.55 Charles 10,716.06 293.62 813.81 4,606.81 267.29 63.65 904.24 113.43 94.92 801.16 817.90 309.11 1,630.12 Dorchester 10,841.83 270.83 1,023.54 4,581.40 206.99 137.11 806.29 91.96 95.41 657.06 799.03 172.82 1,999.37

Frederick 10,710.35 216.20 796.24 4,717.04 233.75 29.15 864.22 70.80 135.37 415.31 853.13 273.13 2,105.98 Garrett 10,501.67 233.01 601.99 4,662.27 139.33 93.53 705.80 153.80 84.33 918.20 875.28 174.98 1,859.12 Harford 10,469.31 283.17 660.14 4,396.64 218.81 57.38 880.76 41.76 87.07 708.67 743.29 272.02 2,119.59 Howard 13,018.25 223.75 1,080.45 5,603.39 263.75 47.81 1,601.74 61.70 117.97 631.56 871.22 418.49 2,096.40 Kent 12,586.27 619.13 1,139.95 5,023.46 262.87 107.83 1,057.68 96.11 1.42 879.04 1,073.64 280.46 2,044.68

Montgomery 13,555.56 294.25 947.08 5,849.55 195.38 72.15 1,448.30 78.16 0.23 595.76 844.13 235.80 2,994.77 Prince George's 11,831.20 397.74 928.24 4,506.83 122.96 283.13 1,246.53 174.70 113.38 728.72 1,003.76 260.81 2,064.41 Queen Anne's 10,060.56 217.83 621.71 4,281.74 221.52 97.55 829.00 60.60 77.93 745.24 833.81 199.49 1,874.14 St. Mary's 10,276.38 240.51 740.93 4,054.24 256.31 37.38 894.46 74.12 95.78 790.01 791.40 233.18 2,068.05 Somerset 11,711.70 289.52 870.90 4,966.33 212.31 141.96 915.52 155.75 116.58 940.46 842.89 343.66 1,915.83

Talbot 9,993.20 243.63 897.27 4,219.22 299.36 80.20 660.85 60.49 - 514.71 832.68 244.50 1,940.30 Washington 10,007.67 279.75 781.23 4,317.08 362.58 103.79 733.88 54.83 10.94 413.70 794.85 528.19 1,626.85 Wicomico 10,587.68 281.84 819.02 4,591.20 253.31 75.43 960.37 139.85 95.36 536.99 737.03 199.76 1,897.52 Worcester 13,648.10 233.11 1,010.84 6,084.18 302.63 191.79 1,281.29 47.13 122.14 828.19 1,057.16 143.90 2,345.73 *Half-time prekindergarten pupils are expressed in full-time equivalents in arriving at per pupil costs

InstructionalSupplies Costs

Instructional

Table 6

Cost per Pupil Belonging* Excluding Federal Funds: Maryland Public Schools: 2008 - 2009

Instructional ExpendituresTextbooks and Other

Appendix B - 12

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MSDE-LFRO 09 / 2010 - 7 - Selected Financial Data - Part 3

LocalEducationAgency 2006-2007 2007-2008 2008-2009 2006-2007 2007-2008 2008-2009 2006-2007 2007-2008 2008-2009Total State $281.54 $287.14 $247.16 $67.19 $61.43 $53.32 $23.78 $23.65 $15.76

Allegany 281.38 343.58 452.86 10.89 36.54 67.17 9.31 33.66 95.37Anne Arundel 230.01 213.30 193.58 29.08 20.34 19.14 21.73 18.67 10.74Baltimore City 343.45 361.93 263.65 150.10 164.63 69.45 0.22 3.43 0.80Baltimore 269.90 263.09 270.44 91.72 52.21 79.75 15.03 20.23 18.52Calvert 206.59 209.39 175.11 75.15 69.60 30.31 11.62 11.65 13.89

Caroline 252.82 335.52 236.10 72.73 115.65 41.57 16.76 18.41 25.83Carroll 288.44 254.13 323.26 64.34 52.33 61.15 15.42 18.03 43.96Cecil 203.81 214.15 225.46 43.81 38.53 86.66 12.67 13.25 11.42Charles 418.26 370.06 303.14 74.65 54.61 18.67 21.61 18.82 8.33Dorchester 364.35 368.87 290.25 100.33 84.74 100.19 3.85 4.24 2.85

Frederick 273.74 291.82 264.87 64.00 88.42 96.42 18.17 19.52 23.65Garrett 254.65 326.84 195.27 118.97 149.60 45.09 13.87 12.47 13.05Harford 291.10 276.93 239.22 75.41 64.82 65.11 41.87 33.79 26.33Howard 210.44 292.16 282.58 71.09 73.40 61.18 20.37 21.59 13.67Kent 315.55 252.18 335.78 98.09 150.56 224.63 2.50 19.30 16.66

Mongtomery 295.28 231.08 222.10 68.37 41.91 53.55 37.03 28.41 20.16Prince George's 254.35 323.55 170.27 11.33 28.94 11.81 41.62 48.01 9.06Queen Anne's 264.41 272.12 274.90 57.31 76.13 58.15 12.68 18.70 18.22St. Mary's 226.35 286.79 298.50 43.46 43.80 48.66 17.78 18.55 17.84Somerset 472.76 452.27 392.44 89.19 85.22 66.33 0.00 0.00 0.00

Talbot 279.17 288.85 342.12 85.13 88.50 65.98 23.33 24.77 25.08Washington 399.84 441.92 416.33 80.67 83.48 91.44 19.70 0.04 0.41Wicomico 303.88 320.35 299.00 88.56 75.94 69.92 16.64 18.31 17.78Worcester 460.16 403.14 420.41 63.73 56.92 63.97 28.34 13.64 11.03*Half-time prekindergarten pupils are expressed in full-time equivalents in arriving at per pupil costs** Include textbooks, library materials and other instructional and special education supplies and materials. Exclude Adult Education expenditures.

Table 7

Cost per Pupil Belonging* for Materials of Instruction **: Maryland Public Schools: 2008 - 2009

Total Supplies and Materials Textbooks Library Materials

Appendix B - 13

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MSDE-LFRO 09 / 2010 - 8 - Selected Financial Data - Part 3

LocalEducation CapitalAgency Instruction** OutlayTotal State 2.74% 6.61% 40.32% 12.62% 0.76% 0.58% 4.58% 6.51% 1.99% 22.87% 0.16% 0.26%

Allegany 2.04 5.76 41.55 12.22 0.50 0.47 4.89 7.03 1.42 23.95 - 0.17 Anne Arundel 2.76 6.67 41.89 12.24 0.61 - 4.23 6.87 1.33 23.10 0.01 0.27 Baltimore City 4.97 6.69 38.56 17.33 1.13 0.58 2.81 5.90 1.58 20.23 0.01 0.21 Baltimore 3.21 6.19 37.69 12.76 0.64 1.02 3.98 6.72 2.18 25.35 0.01 0.24 Calvert 2.78 5.59 41.76 11.95 0.56 0.58 5.94 7.78 1.50 20.79 0.49 0.28

Caroline 2.39 6.84 44.21 9.30 0.97 0.89 6.14 5.89 1.13 21.73 - 0.51 Carroll 1.65 7.38 41.31 11.04 0.38 0.92 5.67 7.31 2.09 21.91 0.08 0.25 Cecil 2.57 7.18 39.40 13.41 0.63 0.83 4.83 6.11 2.06 22.68 0.16 0.14 Charles 2.48 6.80 41.89 9.87 0.93 0.77 6.58 6.79 2.63 19.16 0.88 1.24 Dorchester 2.32 8.13 42.91 9.03 0.72 0.75 5.20 6.39 1.48 22.76 - 0.30

Frederick 1.82 6.79 42.34 9.79 0.66 1.12 3.98 7.10 2.29 23.49 0.20 0.41 Garrett 2.10 5.01 43.15 8.39 1.24 0.86 7.40 7.44 1.47 22.31 0.44 0.19 Harford 2.46 5.64 40.66 11.04 0.35 0.73 5.95 6.32 2.32 24.27 0.09 0.16 Howard 1.59 7.53 41.37 13.24 0.43 0.81 4.37 6.03 3.08 20.56 0.87 0.12 Kent 4.29 8.08 41.09 9.40 0.65 0.01 6.38 7.26 1.90 20.30 0.34 0.30

Montgomery 2.00 6.27 41.31 12.32 0.54 0.00 4.27 5.49 1.65 26.05 0.09 - Prince George's 3.04 6.99 38.34 13.62 1.31 0.86 5.42 7.34 1.92 20.96 0.16 0.04 Queen Anne's 2.02 5.61 42.87 9.70 0.53 0.69 6.75 7.28 1.79 22.74 0.01 - St. Mary's 2.14 6.48 39.23 9.94 0.64 0.91 6.99 6.95 2.01 24.12 0.02 0.58 Somerset 2.03 6.18 44.09 7.87 3.09 0.80 6.50 5.91 2.34 20.18 - 1.01

Talbot 2.39 7.90 42.44 7.58 0.53 - 5.33 7.22 2.71 23.39 0.52 - Washington 2.91 6.88 43.15 9.68 0.47 0.10 3.60 7.52 5.08 20.06 0.10 0.46 Wicomico 2.46 6.50 42.25 9.31 1.12 0.76 4.42 5.88 1.61 22.06 0.11 3.52 Worcester 1.60 6.58 45.49 9.61 0.30 0.83 5.40 6.75 0.93 21.85 0.01 0.66 *Expenditures include equipment and outgoing transfers reported in each category. Percentages may not equal 100% due to rounding.** Includes Instructional Salaries and Wages, Textbooks and Instructional Supplies, and Other Instructional Costs

ChargesFixed

Table 8

Percent Distribution of Current Expenses by Category*: Maryland Public Schools: 2008 - 2009

trationAdminis-

trationAdminis-

ServicesPersonnelStudent

of PlantOperation

ServicesCommunity

of PlantMaintenance

Mid-level

EducationSpecial

tationTranspor-

Pupil

ServicesHealth

Appendix B - 14

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MSDE-LFRO 09/2010 - 9 - Selected Financial Data - Part 3

LocalEducation FixedAgency ChargesTotal State 2.75% 6.84% 38.02% 1.79% 1.58% 10.63% 0.79% 0.54% 4.60% 6.69% 1.99% 23.78%

Allegany 2.10 6.07 37.58 3.29 1.03 10.56 0.53 0.49 4.84 6.82 1.41 25.29 Anne Arundel 2.82 6.88 40.02 1.47 1.32 10.23 0.63 - 4.33 7.06 1.37 23.87 Baltimore City 5.12 7.17 32.92 1.80 5.57 13.31 1.22 0.00 3.03 6.32 1.70 21.83 Baltimore 3.19 6.45 35.53 2.09 0.88 10.58 0.67 1.07 3.83 6.95 2.17 26.59 Calvert 2.41 5.73 40.99 1.29 0.41 11.10 0.58 0.60 6.13 7.66 1.54 21.56

Caroline 2.47 7.06 40.96 1.68 1.48 8.74 1.00 0.91 6.01 6.06 1.09 22.54 Carroll 1.72 7.56 39.25 2.61 0.61 8.78 0.40 0.96 5.87 7.45 1.93 22.86 Cecil 2.63 7.40 37.19 1.84 0.89 11.91 0.65 0.85 4.91 6.30 1.97 23.46 Charles 2.53 7.05 39.94 2.45 0.62 9.32 0.96 0.81 6.84 6.94 2.62 19.91 Dorchester 2.33 8.22 39.43 2.13 1.35 9.09 0.73 0.76 5.24 6.37 1.38 22.96

Frederick 1.86 6.89 40.87 2.14 0.29 8.79 0.63 1.16 3.55 7.28 2.33 24.21 Garrett 2.05 5.14 41.57 1.39 0.97 7.50 1.27 0.87 7.61 7.24 1.45 22.95 Harford 2.52 5.79 38.93 1.98 0.64 9.00 0.36 0.75 6.15 6.44 2.36 25.08 Howard 1.62 7.73 40.02 1.90 0.44 12.36 0.45 0.83 4.46 6.15 2.95 21.08 Kent 4.37 8.24 37.15 2.13 1.34 9.52 0.66 0.01 6.52 7.41 1.94 20.71

Montgomery 1.97 6.45 40.34 1.38 0.60 10.70 0.56 0.00 3.99 5.64 1.58 26.79 Prince George's 3.14 7.21 35.77 1.21 2.68 10.73 1.36 0.89 5.63 7.61 1.98 21.78 Queen Anne's 2.02 5.70 39.63 2.21 1.11 9.10 0.54 0.70 6.68 7.41 1.77 23.13 St. Mary's 2.17 6.61 36.68 2.46 0.69 9.21 0.65 0.93 7.03 6.96 2.05 24.58 Somerset 2.11 6.43 38.71 2.67 1.67 8.21 3.23 0.84 6.76 5.94 2.41 21.01

Talbot 2.30 8.17 38.86 2.88 1.17 7.56 0.54 - 4.63 7.46 2.19 24.24 Washington 2.63 7.16 39.89 3.46 1.17 8.18 0.49 0.10 3.70 7.14 5.21 20.89 Wicomico 2.52 6.80 40.25 2.39 1.07 9.63 1.16 0.79 4.59 6.12 1.66 23.02 Worcester 1.55 6.66 41.54 2.48 1.60 9.71 0.30 0.83 5.47 6.83 0.93 22.10

EducationSpecial

ServicesHealth Maintenance

of PlanttationTranspor-

Table 9

Percent Distribution of Day School Current Expenses: Maryland Public Schools: 2008 - 2009

trationAdminis-

trationAdminis-

Instructional

SuppliesInstructional

Student

of PlantOperation

ServicesPersonnel

PupilMid-level

and WagesSalaries

CostsInstructional

OtherTextbooks and

Appendix B - 15

Page 113: FY2012 Approved Operating Budget...FY2012 Approved Operating Budget 3 PRESENTATION FY2012 Budget Funding Assumptions STATE REVENUES • State Revenue $5,379,400 increase Estimate is

MSDE-LFRO 09 / 2010 - 10 - Selected Financial Data - Part 3

Local Total Mid-level Instructional Textbooks and Other Pupil Student Mainte-Education Current Adminis- Adminis- Salaries Instructional Instructional Special Personnel Health Transpor- Operation nance ** FixedAgency Expenditures* tration tration and Wages Supplies Costs Education Services Services tation of Plant of Plant ChargesTotal State $10,230,570,792 $298,874,661 $742,414,051 $4,125,991,221 $194,034,029 $171,056,349 $1,153,310,770 $85,925,573 $58,479,209 $499,247,569 $726,027,713 $215,973,244 $2,581,005,823

Allegany 112,091,772 2,493,956 7,211,277 44,663,363 3,909,032 1,220,190 12,555,611 625,977 580,175 5,749,103 8,101,676 1,677,472 30,060,002 Anne Arundel 836,096,488 24,981,074 61,045,986 354,879,418 12,997,569 11,717,720 90,685,234 5,566,895 - 38,358,586 62,599,937 12,164,706 211,658,625 Baltimore City 1,080,714,332 58,447,606 81,899,740 375,824,830 20,547,264 63,569,858 151,883,589 13,939,311 175 34,602,301 72,156,183 19,450,256 249,198,707 Baltimore 1,166,295,933 39,566,739 79,899,826 440,269,234 25,851,748 10,909,131 131,055,970 8,356,366 13,307,179 47,461,728 86,150,628 26,886,859 329,561,467 Calvert 188,311,252 4,839,339 11,491,533 82,262,064 2,581,712 815,166 22,283,171 1,167,568 1,205,887 12,302,193 15,373,959 3,095,556 43,279,026

Caroline 56,018,102 1,472,627 4,215,185 24,456,386 1,000,272 885,662 5,220,896 598,779 543,495 3,591,809 3,616,140 652,350 13,461,034 Carroll 305,272,722 5,573,672 24,499,872 127,211,405 8,471,676 1,978,562 28,455,910 1,283,349 3,095,649 19,024,144 24,160,169 6,265,038 74,072,256 Cecil 170,198,277 4,767,206 13,419,527 67,418,884 3,337,873 1,619,159 21,586,123 1,177,482 1,546,292 8,895,924 11,423,635 3,562,356 42,520,710 Charles 293,780,087 7,874,010 21,911,214 124,166,923 7,623,123 1,935,879 28,960,092 2,991,642 2,503,614 21,268,431 21,572,118 8,152,735 61,888,484 Dorchester 52,501,094 1,298,521 4,573,535 21,938,924 1,185,623 752,846 5,058,791 407,321 422,572 2,918,422 3,546,170 765,457 12,779,011

Frederick 443,054,477 8,750,948 32,336,550 191,834,471 10,030,134 1,380,329 41,270,668 2,973,413 5,421,984 16,650,698 34,170,542 10,939,465 113,614,856 Garrett 50,021,577 1,094,659 2,737,907 22,148,843 739,819 516,488 3,996,568 677,671 463,254 4,052,188 3,856,580 770,997 12,226,970 Harford 418,439,921 11,229,012 25,754,982 173,167,027 8,825,846 2,855,265 40,023,699 1,609,726 3,356,081 27,341,075 28,649,472 10,484,891 111,562,462 Howard 659,175,881 11,338,006 54,135,203 280,401,239 13,307,572 3,092,813 86,622,423 3,124,061 5,834,107 31,252,057 43,086,636 20,696,846 147,708,887 Kent 29,138,576 1,352,063 2,549,610 11,489,637 660,150 414,987 2,943,343 205,137 3,027 2,014,980 2,291,554 598,600 6,403,834

Montgomery 1,947,388,287 40,918,617 133,574,366 835,956,505 28,615,786 12,529,398 221,655,706 11,544,627 31,181 82,686,435 116,860,479 32,644,117 555,268,456 Prince George's 1,591,320,929 52,764,581 121,313,965 601,513,866 20,285,643 45,069,172 180,490,279 22,939,276 15,002,860 94,619,689 128,025,714 33,264,796 366,174,118 Queen Anne's 81,288,609 1,738,462 4,906,151 34,083,682 1,902,756 950,837 7,828,140 462,351 601,588 5,745,851 6,368,858 1,522,051 19,894,099 St. Mary's 179,560,677 4,124,285 12,579,640 69,831,595 4,676,681 1,305,199 17,527,138 1,240,074 1,776,837 13,375,401 13,257,797 3,899,112 46,803,016 Somerset 37,307,760 834,384 2,537,655 15,284,127 1,055,198 660,040 3,241,239 1,274,497 331,323 2,669,642 2,344,189 952,860 8,296,908

Talbot 45,436,901 1,109,220 3,949,491 18,777,031 1,391,979 565,779 3,653,037 261,921 - 2,239,658 3,605,757 1,058,760 11,711,356 Washington 229,595,081 6,381,663 17,405,533 96,936,013 8,397,066 2,839,888 19,880,393 1,181,720 241,555 8,983,618 17,354,612 12,663,176 50,770,890 Wicomico 162,941,591 4,370,520 11,779,765 69,770,849 4,144,629 1,860,792 16,688,209 2,011,099 1,372,583 7,956,359 10,601,074 2,872,532 39,903,634 Worcester 94,620,466 1,553,492 6,685,539 41,704,906 2,494,876 1,611,188 9,744,541 305,311 837,793 5,487,279 6,853,836 932,255 22,187,014 * Excludes Food Service, Community Services, Capital Outlay, Adult Education, equipment, and transfers

** Excludes Adult Education, but includes State-paid retirement

Table 10

Expenditures by Category* for Maryland Public Schools: 2008- 2009

Appendix B - 16

Page 114: FY2012 Approved Operating Budget...FY2012 Approved Operating Budget 3 PRESENTATION FY2012 Budget Funding Assumptions STATE REVENUES • State Revenue $5,379,400 increase Estimate is

MSDE-LFRO 09/2010 - 11 - Selected Financial Data - Part 3

Local Average AverageEducation Daily DailyAgency Membership AttendanceTotal State 833,956.9 784,804.8

Allegany 8,969.3 8,437 Anne Arundel 72,805.6 68,906 Baltimore City 79,648.2 72,369 Baltimore 101,282.4 95,238 Calvert 17,023.6 16,231

Caroline 5,353.6 5,026 Carroll 27,769.6 26,460 Cecil 15,857.8 14,725 Charles 26,374.9 24,972 Dorchester 4,429.2 4,083

Frederick 40,051.7 37,815 Garrett 4,406.1 4,172 Harford 38,544.1 36,385 Howard 49,455.5 47,337 Kent 2,134.4 1,990

Montgomery 138,439.6 132,073 Prince George's 127,546.2 118,706 Queen Anne's 7,629.6 7,170 St. Mary's 16,721.4 15,815 Somerset 2,772.7 2,599

Talbot 4,330.3 4,100 Washington 21,553.0 20,550 Wicomico 14,379.9 13,537 Worcester 6,478.3 6,110 *Half-day kindergarten and prekindergarten pupils have been equated to full-time.

Table 11

Full-time Equivalent Average Number Belonging and Average Daily Atttendance*Maryland Public Schools: 2008 - 2009

Appendix B - 17


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