Understanding the FY2024 Budget: A Comprehensive Overview for Baltimore County Schools

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By: Maggie Litz Domanowski (Opinions reflect those of the author and are not a reflection of the Baltimore County Board of Education.)

For the past several budget cycles, I have started with the Superintendent's proposed budget and worked my way backward. In preparation for the FY2027 budget cycle, I'm trying something different. Hopefully, this time I can avoid censure.

Instead of trying to match the current proposed budget to the past, I matched our most recent adopted budget to its 'Actual' budget. While all budgets—be it proposed, adopted, adjusted, or actual—are essential, it's the 'Actual' budget that 'actually' matters.

Budget Sources and Methodology

For the purpose of this post, all data referred to as "FY24 Adopted Budget" is coming from the FY24 Adopted Operating Budget Book; and all data referred to as "FY24 Actual Budget" is coming from the FY26 Adopted Operating Budget Book. The links provided will direct you to BCPS's website; however, these books can also be found on the 'File Share' page of this website (maggie4students.org).

The actual operating budget for fiscal year 2024 came in at nearly $65 million under what was initially adopted by the board on July 11, 2023. Fiscal Year 'Actual' budget books are not provided to the public or board members. Additionally, an Excel sheet format of any BCPS budget is unavailable. To properly compare an actual budget to its adopted one, you have to extract data from at least two different fiscal years and create your own spreadsheet.

Since this process involves a human, without direct access to the deep-level intricacies of an extensive public school system's budget process, human mistakes are likely to occur. In full disclosure, you should know that my actual 2024 budget totaled $2,513,070,047. This amount is $2.5 million less than the reported BCPS actual 2024 budget of $2,515,581,441, but it falls within the 'margin of error' at less than 0.1%.

The Division of Schools: A Complex Landscape

I'm going to start with the most important, if not the most complicated part of any public school system's operating budget: the schools. Unlike other divisions in BCPS, the division of schools is not broken down into numbered departments that are easy to track. To figure out which 'departments' belong under the division of schools, you have to rule out all the ones that can't be first. This process can be tedious because, while departments are numbered under their division by general fund, they are not numbered under expenditures by summary fund.

Once this task is complete, the real fun can begin. Figuring out which departments should or could be under the division of schools is not the only consideration. Other pieces to the puzzle include school allocations, capital projects, and enterprise funds.

From what I can tell, the good news is that more money was funneled into our schools than initially planned. If my calculations are correct, BCPS sent an additional $250 million to our school houses in the 2023-2024 school year. However, none of those 'extra' dollars went to salaries and wages. School-based salaries and wages were $46 million below the adopted budget, with no changes in total professional or support staff positions. The most significant increase in expenditures for the actual FY24 schools-based budget was in a category called 'Other Charges.'

In the FY24 adopted budget book (page 148), schools were expected to have $195,380 in other charges. On page 122 of the adopted FY26 budget book, the actual FY24 total for other charges ballooned to $293 million. The information section of the FY26 book provides the following definitions:

Since employee benefits fall under the division of human resources and contracted services have their own $3.3 million budget line, are we meant to assume that multiple purchases of instructional equipment under $5,000 amounted to $293 million?

Without a more detailed budget book, what other explanation could there be? If only there were a budget committee to help the public understand these numbers.

Budget Breakdown: Schools

FY24 Adopted Budget

• Professional Staff Positions: 9,058.8

• Support Staff Positions: 1,436.4

• Total Staff Positions: 10,495.2

• Salaries & Wages: $888,528,043

• Contracted Services: $1,615,397

• Supplies & Materials: $13,119,921

• Other Charges: $766,579

• Equipment: $48,912

• School Allocations: $17,547,672

• General Fund Expenditures: $921,626,524

• Special Revenue Expenditures: $10,797,084

• Enterprise Fund Expenditures: $58,479,779

• Capital Fund Expenditures: $283,389,402

• Total Expenditures: $1,274,292,789

  
  

FY24 Actual Budget

• Professional Staff Positions: 9,058.8

• Support Staff Positions: 1,436.4

• Total Staff Positions: 10,495.2

• Salaries & Wages: $842,412,542

• Contracted Services: $3,305,492

• Supplies & Materials: $14,186,196

• Other Charges: $293,482,265

• Equipment: $59,672

• Contingency: $552,903

• School Allocations: $20,298,675

• Proprietary Fund Expenditures: $65,662,878

• Capital Fund Expenditures: $286,418,000

• Total Expenditures: $1,526,377,623 ($252 Million Over)

  
  

Additional Divisions: A Closer Look

Division of Board of Education

• Professional Staff Positions: 18.0

• Support Staff Positions: 4.0

• Total Staff Positions: 22.0

• Salaries & Wages: $3,287,389

• Contracted Services: $545,635

• Supplies & Materials: $20,454

• Other Charges: $241,405

• Total General Fund Expenditures: $4,094,883

• Total Expenditures: $4,094,883

  
  

Division of Chief of Staff

• Professional Staff Positions: 23.0

• Support Staff Positions: 17.0

• Total Staff Positions: 40.0

• Salaries & Wages: $4,337,933

• Contracted Services: $832,973

• Supplies & Materials: $403,511

• Other Charges: $29,136

• Total General Fund Expenditures: $5,653,553

• Total Expenditures: $5,653,533

  
  

Division of the Deputy Superintendent

• Professional Staff Positions: 198.0

• Support Staff Positions: 2,618.9

• Total Staff Positions: 2,816.9

• Salaries & Wages: $160,287,674

• Contracted Services: $54,436,146

• Supplies & Materials: $18,957,176

• Other Charges: $35,449,499

• Total General Fund Expenditures: $288,404,398

• Total Expenditures: $293,652,918

  
  

Conclusion: A Call for Transparency

The budget for the Baltimore County schools is a complex document. It requires careful analysis and understanding. The discrepancies between the adopted and actual budgets raise questions about transparency and accountability. As I continue to advocate for fiscal responsibility and improved student outcomes, I encourage everyone to engage in this critical conversation.

For more details on the budget and its implications, please visit my website: Maggie 4 Students.

Let’s work together to ensure that our students receive the education they deserve.