The Crucial Role of Independent Oversight in Baltimore County Public Schools Budget Transparency

Public education is a cornerstone of any community, and the effective use of taxpayer dollars in schools is vital to student success. Baltimore County Public Schools (BCPS) operates with a budget that has grown significantly in recent years, yet student proficiency in key subjects remains a concern. This gap raises an important question: how can the public be sure that funds are managed responsibly and effectively? The introduction of independent oversight through Maryland’s 2026 House Bill 89 and Senate Bill 15 offers a promising step toward greater transparency and accountability in BCPS.

The Baltimore County Public Schools administration building should symbolize oversight and transparency

Why Independent Oversight Matters

Independent oversight means having an impartial authority review and monitor how public funds are spent. For BCPS, this oversight will come from the Baltimore County Inspector General (IG), who will gain authority over the school system starting in 2027. This change follows the completion of a commission to select the next IG, ensuring the position is filled by a qualified and independent individual.

The importance of this oversight lies in the size and complexity of the BCPS budget. Between 2021 and 2026, the budget increased by 45%, jumping from $1.9 billion to $2.8 billion. This growth demands careful scrutiny to ensure every dollar supports student achievement and operational needs.

The Budget Growth and Student Performance Gap

Despite the budget increase, student proficiency rates tell a mixed story. Between 2022 and 2025:

• English Language proficiency rose by 5.7 percentage points, reaching 45%

• Math proficiency increased by 4.6 percentage points, reaching 20.7%

  
  

While these gains are positive, they highlight a troubling reality: less than half of BCPS students are reading at grade level, and only about one in five are proficient in math. When considering the budget, this means BCPS spent roughly between $158 million and $200 million per percentage point increase in proficiency over four years.

This raises questions about how funds are allocated and whether they are being used efficiently to improve student outcomes.

Current Audit Practices and Their Limitations

Maryland law requires school system audits every six years. BCPS was due for an audit completion in 2026. However, the BCPS superintendent applied for an extension, and as of now, the audit has not started. This delay reduces transparency and limits public insight into how funds are managed.

The superintendent’s recent responses to budget questions included over 100 pages of budget line transfers (BLT) for fiscal activities in 2025. Within these documents, more than $24 million in transfers were labeled as "classified," and over $8 million were marked as "overtime." Requests for clarification on what constitutes a "classified" transfer have not been answered, leaving taxpayers in the dark about significant portions of the budget.

Here’s what I can tell you about those transfers: nearly $20 million in “classified” transfers can be attributed to the Facilities Support Services Maintenance Office. None of the $8.2 million in overtime transfers went to instructional staff, who often work unpaid hours grading assignments and preparing lesson plans. Instead, more than half of the overtime transfers—about $5 million—went to the Maintenance Office, with most of the remaining $3 million going to Building Operations.

How Independent Oversight Can Improve Transparency

The Baltimore County Inspector General will have the authority to review these budget transfers and other financial activities within BCPS. This oversight can:

• Ensure clarity on budget line transfers and classifications

• Identify inefficiencies or mismanagement of funds

• Provide regular reports to the public and county officials

• Recommend improvements to budget processes and spending priorities

  
  

With independent oversight, the community gains a watchdog that can hold the school system accountable and push for better use of resources.

What This Means for Taxpayers and Students

Taxpayers deserve to know their money supports effective education. Independent oversight helps protect public funds from misuse and ensures they contribute to student success. For students, this means more resources directed toward programs and services that improve learning outcomes.

The BCPS budget routinely requests funding above the maintenance of effort (MOE) level to be considered "fully funded." Oversight helps verify that these additional funds are justified and used appropriately.

Moving Forward with Accountability

The implementation of House Bill 89 and Senate Bill 15 marks a critical step toward transparency in Baltimore County’s public schools. As the Inspector General takes office in 2027, the community should expect:

• Increased visibility into budget decisions

• Clearer explanations of financial transfers and spending

• Stronger checks on budget requests and expenditures

• A focus on aligning spending with student achievement goals

  
  

This oversight will not solve all challenges overnight, but it lays the foundation for a more transparent and accountable school system.

Final Thoughts

Baltimore County Public Schools manage billions of taxpayer dollars each year, yet student proficiency rates show there is room for improvement. Independent oversight through the Baltimore County Inspector General will provide the transparency needed to ensure funds are spent wisely and effectively.