Decoding Educational Salaries: Unraveling the Mysteries Behind FTEs and Budget Expenditures

Understanding how salaries and wages are distributed across educational departments can feel like solving a complex puzzle. When looking at the operating budget, especially in terms of Full-Time Equivalent positions (FTEs) and their corresponding salaries, the numbers don’t always align in an obvious way. This disconnect can make it difficult to grasp how funds are allocated and what drives the average salaries in different categories.

Take the Office of Educational Opportunities as an example. According to the FY27 proposed budget (pages 202-203), this office shows salary and wage expenditures totaling $3.4 million but lists only two full-time positions. It’s unlikely that two employees each earn over $1.2 million. So, how do we break down these figures to understand which categories these FTEs belong to, what their actual salaries are, and where the remaining general fund dollars are spent?

This post will explore how to interpret these numbers, why the relationship between FTEs and salary expenditures isn’t always straightforward, and why understanding this is crucial for anyone interested in educational budgeting.

What Are FTEs and Why They Matter

FTE stands for Full-Time Equivalent. It’s a way to measure the workload of employees in a standardized format. One FTE equals one full-time worker, but part-time employees count as fractions of an FTE depending on their hours.

In education budgets, FTEs help quantify staffing levels across departments. However, the number of FTEs alone doesn’t tell the whole story about salary expenditures. Some departments may have few FTEs but high salary costs due to contract terms, overtime, or other factors. Others may have many FTEs with lower average salaries.

Understanding the relationship between FTEs and salaries helps stakeholders evaluate staffing efficiency, budget allocation, and salary fairness.

Breaking Down the Office of Educational Opportunities Salaries & Wages

The Office of Educational Opportunities provides a clear example of why FTEs and salary expenditures don’t always match up neatly. Here are the key figures from the FY27 proposed budget:

• Total FTEs: 2

• Total General Fund Salaries & Wages: $3,395,724

• Mid-Level Administration Salaries & Wages: $645,729

• Instructional Salaries & Wages: $2,039,188

• Special Education Salaries & Wages: $547,041

• Student Personnel Services Salaries & Wages: $69,867

• Health Services Salaries & Wages: $93,899

  
  

At first glance, the $3.4 million salary expenditure divided by two FTEs suggests an average salary of over $1.6 million per employee, which is unrealistic. The explanation lies in how salaries are categorized and allocated.

How Salaries Are Categorized

Salaries and wages are broken down into categories that reflect job functions rather than just headcount. For example:

• Mid-Level Administration includes salaries for managers and supervisors who may oversee multiple programs.

• Instructional covers teachers and educators directly involved in classroom teaching.

• Special Education focuses on staff working with students who have special needs.

• Student Personnel Services includes counselors, social workers, and other support staff.

• Health Services covers nurses and health aides.

  
  

Some salary expenditures in these categories may be funded through grants, transfers, or shared positions, which means the FTE count in one department doesn’t capture all the employees receiving salaries in that category.

Why Salary and FTE Numbers Don’t Always Align

Several factors cause discrepancies between FTE counts and salary expenditures:

• Shared Positions: Some employees work across multiple departments or programs, so their salary is split across categories even if their FTE is counted in one place.

• Grant Funding Transfers: Funds from grants like Title I may be transferred to the general fund, affecting salary totals without increasing FTEs.

• Contractual Differences: Salaries can vary widely based on experience, certifications, and negotiated contracts.

• Part-Time and Temporary Staff: These employees may not be fully reflected in FTE counts but still receive wages.

• Overtime and Bonuses: Additional pay can inflate salary totals without changing FTE numbers.

  
  

These factors mean that average salaries calculated simply by dividing total salary expenditures by FTEs can be misleading.

Detailed budget spreadsheet showing average salary and wage categories.

How Salary Categories Affect Average Salary Calculations

Baltimore County Public Schools (BCPS) general fund salaries and wages have been divided into 10 categories over the last three years, except for 2024 when an 11th category, Community Services, was added. These categories are:

• Administration

• Mid-Level Administration

• Instructional

• Special Education

• Student Personnel Services

• Health Services

• Student Transportation Services

• Operation of Plant

• Maintenance of Plant

• Capital Outlay

• Community Services (added in 2024)

  
  

Each category has different staffing needs and salary scales. For example, Health Services often shows a larger increase in average salaries due to specialized qualifications required for nurses and health professionals.

When salary dollars are allocated across these categories but FTEs are not equally distributed, the average salary per FTE in each category can be skewed. This is why understanding the breakdown is essential.

Analyzing Average Salaries and Wages by Category

In the proposed FY27 operating budget, Health Services have experienced the largest increase in average salary and wage per FTE, despite also undergoing the most significant staffing reduction by percentage. In 2024, the average salary for a health services employee was about $73,000. The proposed 2027 budget indicates this average will increase by 50% to $109,000, with 42.2 positions being cut, nearly 20% of their 260.3 FTEs from 2024. However, what is the actual average at the division or department level? (Averages are approximations based on the information available in the FY2027 Proposed Operating Budget Book and FY2026 Adopted Operating Budget Book. Google sheet link: Full FY2027 Budget Analysis.)

FY2027 Health Services Average Salary & Wage: $109,000 (218.1 FTE's)

• School-Based Budget: $105,000 (191.1 FTE's)

• Athletics Office: $96,000 (19 FTE's)

• Health Services: $231,000 (8 FTE's)

• Educational Opportunities: $94,000 (0 FTE's)

• Department of HR Compliance: $1,234 (0 - FTE's)

FY2024 Health Services Average Salary & Wage: $73,000 (271.1 FTE's)

• School-Based Budget: $73,000 (230.1 FTE's)

• Athletic's Office: $66,410 (13 FTE's)

• Health Services: $118,000 (8 FTE's)

• Title I: $56,000 (20 FTE's)

• Educational Opportunities: $39,505 (0 FTE's)

• Department of HR Compliance: $1,812 (0 FTE's)

Which Salary and Wage Category is Experiencing the Fastest Growth?

Look at it from another angle: which category do you think has seen the quickest increase in total salaries and wages? You might first guess it's Instructional based on the figures, but that would be wrong. The category with the most rapid growth in salaries and wages is Operation of Plant, showing a 28% rise in spending, increasing from $59 million in 2024 to an expected nearly $76 million in 2027, with minimal change in total FTE. (Totals are approximations based on the information available in the FY2027 Proposed Operating Budget Book and FY2026 Adopted Operating Budget Book. Google sheet link: Full FY2027 Budget Analysis.)

FY2027 Operation of Plant Total Salaries & Wages: $75,600,000 (1,228.9 FTE's)

• Executive Director of School Safety: $5,200,000 (8.6 FTE's)

• Facilities Operations-Logistics: $2,600,000 (40 FTE's)

• Facilities Support Services-Maintenance: $2,400,000 (0 FTE's)

• Facilities Support Services-Grounds: $7,50,000 (146.6 FTE's)

• Facilities Support Services-Energy & Sustainability: $27,000 (2 FTE's)

• Facilities Operations: $57,000,000 (1,026.7 FTE's)

• Network Support Services: $400,000 (4 FTE's)

• Career & Technical Education: $6,000 (0 FTE's)

• Integrated Arts: $190,000 (0 FTE's)

• Department of HR Compliance: $42,000 (0 FTE's)

FY2024 Operation of Plant Total Salaries & Wages: $59,000,000 (1,242.9)

• Executive Director of School Safety: $1,500,000 (7.6 FTE's)

• Facilities Operations-Logistics: $2,200,000 (42 FTE's)

• Facilities Support Services-Maintenance: $2,100,000 (12.6 FTE's)

• Facilities Support Services-Grounds: $6,000,000 (134 FTE's)

• Facilities Support Services-Energy & Sustainability: $300,000 (3 FTE's)

• Facilities Operations: $46,000,000 (1,040.7 FTE's)

• Network Support Services: $350,000 (3 FTE's)

• Controller: -$70 (0 FTE's)

• Career & Technical Education: $190,000 (0 FTE's)

• Department of HR Compliance: $78,000 (0 FTE's)

Why This Understanding Matters

Grasping how salaries and FTEs relate helps school administrators, policymakers, and the public make informed decisions about resource allocation. It reveals:

• Where funds are concentrated

• How staffing levels align with expenditures

• Potential inefficiencies or areas needing adjustment

• The true cost of specialized services like special education or health services

  
  

This clarity supports transparency and accountability in educational budgeting.

Final Thoughts on Educational Salary Budgets

Educational salary budgets are complex, and the relationship between FTEs and salary expenditures is not always straightforward. By breaking down salary categories, understanding funding sources, and carefully analyzing budget documents, we can better interpret what drives average salaries in education.

This knowledge empowers stakeholders to ask the right questions and advocate for fair, effective use of resources that support both staff and students.

If you want to explore further, take a look at my Full FY2027 Proposed Budget Analysis working Google spreadsheet.

Important Definitions

• Salary & Wages: Expenditures incurred for personal services rendered by personnel on the school system's payroll.

• Full-Time Equivalent (FTE): The amount of employed time required in a part-time position expressed in proportion to that required in a full-time position, with "1.0" representing one full-time position.

• Administration Category: Activities associated with the general regulations, direction, and control of the school system.

• Mid-Level Administration Category: Activities associated with the administration and supervision of district-wide and school-level instructional programs.

• Instructional Salaries & Wages Category: Activities associated with the salaries for dealing directly with the teaching of students.

• Special Education Category: 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 Bylaws.

• Student Personnel Services Category: Although a definition for this category is absent from the budget book, it encompasses salaries and wages for offices and departments such as the Executive Director of School Safety, Pupil Personnel Services, School Social Work Services, Title I (2024), Educational Opportunities, and Online Learning.

• Health Services Category: Physical and mental health activities that are not instructional and which provide students with appropriate medical, dental, and nursing services.

• Student Transportation Services Category: Activities concerned with the conveyance of students between home, school, and school activities.

• Operation of Plant Category: Activities concerned with keeping the physical plant open, comfortable, and safe for use.

• Maintenance of Plant Category: Activities concerned with keeping the grounds, buildings, and fixed asset equipment in their original condition.

• Capital Outlay Category: Activities concerned with the acquisition of fixed assets or additions to fixed assets through the purchase, construction, renovation, and maintenance of the school land and its buildings.

• Schools-Based Budget: Includes the budget for salaries for school-based positions and non-salary funds allocated to schools. School-based positions are budgeted in a Baltimore County Public Schools’ central account. Nonsalary funds allocated to schools are under school-based management.

Department Mission Statements

• Board of Education: Guides the Baltimore County Public School system to ensure that students have access to a world class education and that they graduate ready to become globally competitive in an increasingly diverse and multifaceted world.

• Internal Audit: Enhances and protects organizational value by providing independent, risk-based, and objective assurance, advice, and insight through the completion of audits, reviews, and investigations of fraud, waste and abuse.

• Superintendent's Office: In collaboration with the Board of Education, creates, promotes, and maintains a shared commitment to high expectations, academic achievement, and continuous improvement. The Superintendent oversees all school system functions and implements all necessary actions to reach shared goals.

• Law Office: Supports engagement, empowerment and excellence in preparing students for future success by providing high quality legal counsel, advice and representation to the Board of Education, the Superintendent of Schools, schools and offices.

• Chief of Staff: Serves as a liaison between the Superintendent of Schools and BCPS’ various divisions and constituencies. The COS provides leadership, guidance, and coordination for system-wide initiatives and facilitates effective communication and operations.

• Communications & Community Outreach: Provides timely and effective communication services (e.g., writing, photography/videography, social media, campaigns, and special events) as needed by the superintendent, principals, and BCPS offices to educate key stakeholders about initiatives and achievements and to promote internal and external understanding of and advocacy for these initiatives and achievements.

• BCPS-TV: Directs systemwide communication and community outreach efforts to promote the school system’s vision and purpose. The mission is to develop greater stakeholder involvement, cultivate support of advancing student achievement, and prepare globally competitive graduates.

• Copy & Print Services: Provides efficient and effective service to all BCPS internal stakeholders to enhance the overall instruction received by the students of BCPS.

• Staff Relations: Maintains collaborative partnerships with the five (5) collective bargaining units (AFSCME, BCPSOPE, CASE, ESPBC, and TABCO) to ensure that all employees are valued, treated equitably, and evaluated fairly to make Baltimore County Public Schools among the highest performing school systems in the nation.

• Government Relations & Constituency Services: Responsible for evaluating and managing potential partnerships and outreach programs that would benefit and support student learning within Baltimore County Public Schools.

• Equity & Cultural Proficiency: Staff from the Office of Equity and Cultural Proficiency have been moved to the Department of Employee and Training Development to ensure high expectations and academic achievement for all students and to provide a variety of pathways leading to college and career readiness.

• Family & Community Engagement: develops and disseminates resources and materials to support family and community involvement in BCPS.

• Chief of Schools: Provides the vision, expertise, and leadership necessary to support systemic outcomes that reflect the norms, goals and values as set forth by the Baltimore County Board of Education.

• Executive Director of School Safety: Committed to fostering a secure environment for everyone within the Baltimore County Public Schools community by emphasizing safe practices/procedures and playing a crucial role in ensuring that students, staff, and stakeholders feel protected while also supported each day.

• Director of Student Support Services: Committed to strengthening school communities through compassionate and equitable student-centered practices to support the whole child on their journey to college, career, and life readiness.

• School Counseling: To design and deliver an American School Counselors Association (ASCA) aligned comprehensive program that encompasses counseling, curriculum, individualized student planning, responsive services, and system support.

• Psychological Services: Utilizes student-centered, ethical, and data-driven practices to meet the needs of all students through prevention, intervention, consultation, and assessment services.

• Pupil Personnel Services: Serves as the liaison between the home, school, and community to coordinate services for all students to promote academic success.

• Social Work Services: Along with Mental Health, provides a unique service that supports intervention to identify and eliminate barriers to student's academic achievement and their healthy social-emotional development across BCPS. School social workers provide both direct and indirect services to help students achieve maximum benefit from their educational experiences.

• Athletic's Office: To promote and encourage the highest ideals, through leadership and direction, for the interscholastic athletic program by supporting administrators, athletic directors, athletic advisors, and coaches in their efforts to provide a quality athletic program for the student athletes attending Baltimore County Public Schools.

• Health Services: Provides program and professional development, technical assistance and problem solving, resources, and evaluation of health and wellness programs to staff systemwide to support optimal health that results in globally competitive graduates.

• Chief Operating Officer: Responsible for coordinating and implementing strategies to achieve the school system’s goals as outlined by the Superintendent. The COO aims to provide innovative and professional quality services in a cost-effective and equitable manner to facilitate safe and student-centered learning environments that promote the highest achievement for 21st century students.

• Transportation Office: Provides safe and efficient school transportation services in an environment that fosters positive interaction and allows students to be successful learners.

• Department of Facilities Management: Operates, maintains, designs, and constructs BCPS' facilities to provide a 21st century instructional capability that addresses student enrollment trends, incorporates future flexibility and student-centered learning, fully supports the highest performance of students and staff, and provides for the safety, comfort, and well-being of every student.

• Facilities Operations-Logistics: Provides support services to students, employees, schools, and staff of BCPS. Logistics provides for the purchase, delivery, transfer, and disposition of supplies, instructional materials, furniture, equipment, records, and metered and interoffice mail.

• Facilities Support Services-Maintenance: Innovative and professional facility maintenance services in a cost-effective and equitable manner.

• Facilities Support Services-Grounds: provides innovative and professional grounds maintenance services in a cost-effective and equitable manner.

• Facilities Support Services: Energy & Sustainability: Promotes the efficient consumption of utilities and environmental awareness through the development of an environmentally responsible and sustainable school system.

• Facilities Construction & Improvement: Develop and implement the capital program in an equitable manner, and review, investigate, and approve or deny special project requests, so that individual school administrations, residents, and students of BCPS have clean, modern, comfortable, safe, and highly functional educational spaces that provide the best possible instructional opportunities to all BCPS students.

• Facilities Operations: Responsible for the daily operation of the physical plants for all schools and offices.

• Strategic Planning: Provides information, analysis, and services to support internal and external decision makers to address changes in enrollment and instructional program needs.

• Network Security Support Services: To deliver information technology services to support the advancement of students and provide staff with the necessary IT resources.

• Network Support Services: To develop and maintain the network of BCPS. The mission of this office is to provide BCPS users with reliable wired and wireless access to online resources.

• Information Technology Operations: Provides students and staff members with the hardware, peripherals and support necessary to be globally competitive students, teachers, and supporting staff members.

• ERP Implementation: To successfully implement Oracle as the new BCPS ERP system.

• Applications Solutions: Supports the needs of Baltimore County Public Schools by developing, implementing, integrating, and support innovative, secure, and accessible technology software solutions.

• Enterprise Resource Planning: Services the Human Resources and Finance system that manages all HR and Finance functions within BCPS.

• Employee Training & Development: Supports all divisions, departments, and offices by designing, delivering, and evaluating high-quality professional development and training for all staff in support of systemwide goals and priorities.

• Executive Director of Research, Accountability & Assessment: Facilitates the delivery of information for decision-making and program evaluation and monitoring for the Baltimore County Public Schools’ students, schools, school system, and community.

• Executive Director Fiscal Services: Coordinates the operations of the Offices of Budget and Reporting, Controller, Payroll, and Purchasing.

• Office of Budget & Reporting: Accurately and efficiently prepares, manages, and monitors the operating and capital budgets for BCPS.

• Purchasing: Educates, guides, and supports our customers by providing timely and efficient delivery of procurement services.

• Payroll: Responsible for processing the payroll for full-time and part-time employees and issues W-2 forms at year end.

• Controller: Provides for the efficient use of resources and the delivery of high-quality business services by providing for systemwide functions including: general accounting, accounts payable, billing and accounts receivable, administration of the financial systems, banking and investments, capital project accounting, financial reporting, grant accounting and compliance, support for School Activity Funds accounting, Medicaid billing, and procurement card administration, training, and oversight.

• Office of Risk Management: Implements strategies to protect BCPS students, personnel, property, and fiscal resources, through the administration of the workers’ compensation, and the management of liability, casualty, and unemployment insurance programs.

• Third-Party Billing: Provides for the timely billing and collection of third-party funds, including from other Local Education Agencies (LEAs) for Out-of-County Living Arrangements (OCLA).