Citizen’s Guide to theCarroll County Public Schools

Budget Process

Thank you for your interest in Carroll County Public Schools. The purpose of this guide is to help familiarize you with our budget process. In addition, it will help you access information and keep you informed as we progress through the different phases of this process.

In creating a budget, we consider the priorities and needs of our students as identified through our strategic plan, the interests of employees, and a realistic view of potential revenue.

It is important for community members not only to understand our budget, but to become involved and provide input as well. I would encourage you to review the information in this guide and to check the timeline for opportunities to attend one of our com-munity town meetings and/or budget hearings.

Community members can always provide input by going to https://www.carrollk12.org/boe/Pages/Feedback.aspx or writing to Carroll County Public Schools, Office of the Superintendent, 125 North Court Street, Westminster, MD 21157.

Steven Lockard

Superintendent of Schools

Together - It’s Possible!

The Budget Office Web Page has a wealth of information including:• Current information on the budget process, updated as the process moves on,

with presentations, the current version of budget being discussed, meeting dates, and more

• Historical Budget Documents

• Frequently Asked Questions

https://www.carrollk12.org/admin/financeservices/budget

Citizen’s Guide to theCarroll County Public Schools

Budget Process2020-2021 School Year

The Operating Fund, sometimes called the General Fund, includes most of the school system’s basic functions and is subject to various requirements by the Maryland State Department of Education. It is composed of two parts: Non-Restricted and Restricted. While Non-Restricted dollars can be budgeted and used for any operating expenditures, Restricted funds are dedicated dollars that can only be used for a specific purpose. Virtually all of the Restricted dollars in the CCPS operating fund come from federal and state education grants to support specific programs or provide additional services to specific populations of students.

WHERE CCPS GETS ITS FUNDING

BUDGET PROCESS / TIMELINE• September – November 2019

Superintendent meets individually with cabinet members to discuss opportunities for savings and efficiencies, budget challenges, and strategic plan requests

• October 2019 Schools and other cost centers enter their planned budgets based on allocated funds

• *Monday, October 7, 2019, 7 p.m. Community town meeting at Francis Scott Key High School

• November 2019 Superintendent’s cabinet meets to provide feedback and to help prioritize strategic plan initiatives

• *Wednesday, November 6, 2019, 7 p.m. Community town meeting at Westminster High School

• Wednesday, December 4, 2019, 4 p.m. Board of Education Budget Work Session – Superintendent solicits feedback from BOE to help prioritize budget initiatives

• *Monday, December 9, 2019, 7 p.m. Community town meeting at South Carroll High School

• Wednesday, January 8, 2020, 5 p.m. Superintendent’s Proposed FY 2021 Operating Budget released during Board of Education meeting

OPERATING FUND BUDGET

BUDGET PROCESS / TIMELINE• *Wednesday, January 22, 2020, 7 p.m.

Public operating budget hearing to gather community input

• *Wednesday, February 5, 2020, 6 p.m. Public operating budget hearing to gather community input Board of Education Budget Work Session (follows public hearing)

• *Wednesday, February 12, 2020, 5 p.m. Board of Education adopts a budget to submit to the Board of County Commissioners, which includes the formal funding request to the county

• *March – April 2020 (Dates TBA) Board of County Commissioners holds budget hearing where CCPS presents and supports operating and capital budget requests

• Wednesday, May 6, 2020, 4 p.m. Board of Education Budget Work Session to consider adjustments necessary to bring the budget into balance based on State and County revenue and incorporate any other changes

• *Wednesday, May 13, 2020, 5 p.m. Board of Education approves final budget and submits budget category totals to Board of County Commissioners for final approval

*indicates opportunity for public feedback during meeting

OPERATING FUND BUDGETWHERE THE MONEY GOES APPROVED FY2020 BUDGET

79% of the budget goes to instruction, which includes:Instructional Salaries, Textbooks and Instructional Materials, Other Instructional Charges, Special Education, and Mid-Level Administration (school administration and curriculum services)

EDUCATION IS LABOR INTENSIVE APPROVED FY2020 BUDGET

Making budget reductions without impacting people and staffing levels is difficult since 83% of the budget is spent on paying salaries and benefits to employees of the system.

CCPS BUDGET BY FUNDCarroll County Public Schools, like all governmental entities, uses Fund Accounting, in which accounts are grouped and accounted for in separate funds.

• The Operating Fund is discussed in more depth on the inside pages of this document.

• The Student Activity Fund includes revenues and expenditures of student groups at each individual school. This fund does not have a defined budget.

• The Food Service Fund captures the financial activities of the cafeteria operations. This essentially self-supporting fund has a budget which is approved annually by the Board of Education.

• The Other Post‐Employment Benefits (OPEB) Fund accumulates resources for post-employment health benefits beyond the current year; current year benefits are funded through the operating fund. Neither CCPS nor the County Government has proposed additional funding via a budget allocation in recent years for CCPS’ OPEB obligations.

• The Capital Improvement Programs Fund tracks larger construction projects. Due to the long-term nature of most projects, the budgetary basis of this fund crosses fiscal years and is handled separately.

NOTICE OF NON-DISCRIMINATIONThe Carroll County Public Schools (CCPS) is firmly committed to creating equal employment and educational opportunities for all persons with regard to its employment practices and in the provision of services, programs, and activities. The CCPS does not discriminate on the basis of age, color, genetic information, marital status, mental or physical disability, ancestry or national origin, race, religion, sex , sexual orientation, gender identity, or gender expression. The CCPS provides non-discriminatory access to school facilities in accordance with its policies and regulations regarding the community use of schools (including, but not limited to, the Boy Scouts). The following person has been designated to handle inquiries regarding the non-discrimination policies: Chantress Baptist, Director of Human Resources, 125 North Court Street, Westminster, Maryland 21157, (410) 751-3070.

ADA ACCESSIBILITY STATEMENTPersons needing auxiliary aids and services for communication should contact the Communications Office at 410-751-3020 or publicinfo@carrollk12.org, or write to Carroll County Public Schools, Westminster, Maryland 21157.

BUDGET FACTS Operating Budget (FY2020): $336.0 million (Non-Restricted) $23.6 million (Restricted) $359.6 million (TOTAL)

Local Revenue (FY2020): $197.3 million (47.1% of County Revenue)

CCPS per Pupil Expenditure (FY2019)1: $14,519 (17th) State per Pupil Expenditure (FY2019)1: $15,848

CCPS State Funding per Pupil (FY2019)1: $6,118 (18th)State per Pupil State Funding (FY2019)1: $7,543

CCPS Federal Funding per Pupil (FY2019)1: $444 (23rd)State Federal Funding per Pupil (FY2019)1: $713

CCPS Wealth per Pupil (FY2020)1: $531,086 (10th)State Wealth per Pupil (FY2020)1: $558,979

Return on Investment2: $1.44 per $1 in Operational Expenditures $1.55 per $1 in Capital Spending

1 From “Overview of Maryland Local Governments,” Department of Legislative Services, Office of Policy and Analysis (2019)2Based on “Carroll County Public School System Economic Study,” Business Economic and Community Outreach Network and Salisbury University

Fast Facts

44 Schools22 Elementary Schools

8 Middle Schools

7 High Schools

7 Special Schools & Centers

Enrollment 9/30/2018

Total 25,179

Elementary 11,066

Secondary 14,113

Student Race/Ethnicity 9/30/2018

American Indian/Alaska Native 0.2 %Asian 2.8 %Black/African American 3.9 %White 82.7 %Hispanic 6.8 %Native Hawaiian/Other Pacific Islander

0.2 %

Two or More Races 3.4 %

Students Receiving Services 2018-2019

Free/Reduced Price Lunch 19.2 %Special Education 10.8 %Limited English Proficient ≤ 5 %

Attendance Rate 2018-2019

Elementary 95.3 %Middle 95.1 %High 94.6 %

2018-2019 Graduation Rate ≥ 95 %

2018-2019 Grade 12 Documented Decisions4-Year College 50.4 %2-Year College 28.3 %