With a NET FY Operating Budget ‘Surplus’ of $318 Million between 2022-2024, You’d think BCPS would be in a fiscally Healthy Position.
- Maggie Domanowski
- Dec 7, 2025
- 6 min read
Comprehending the Fiscal Year Operating Budget Books of Baltimore County Public Schools. -by Maggie Litz Domanowski (The views expressed are those of Maggie Litz Domanowski and do not represent the Baltimore County Board of Education)
Every year, usually in January, BCPS board members receive a Superintendent's Proposed Fiscal Year Operating Book to review, discuss, question, and eventually “adopt” as our own Baltimore County Board of Education operating budget. These budgets, and budget books, will undergo several adjustments and changes before board members and the public can understand what the ‘actual’ operating budget is for a given year, and even then it’s still confusing.
When board members are presented with a proposed budget, it is just that—a proposal. It's essentially a superintendent's "wish list," outlining everything they desire and require to manage the school system in the way they believe is optimal for everyone, contingent upon the county executive and county council agreeing to provide the full amount requested. This agreement can sometimes be a significant uncertainty.
Proposed Budget:
2022 - $2,379,928,848
2023 - $2,427,294,429
2024 - $2,595,566,491
2025 - $2,513,618,169
2026 - $2,975,750,234
Adopted Budget:
2022 - $2,312,341,261
2023 - $2,332,162,521
2024 - $2,580,423,539
2025 - $2,445,350,853
2026 - $2,786,744,515
Adjusted Budget:
2022 - $2,312,341,261
2023 - $2,366,342,588 ($34 Million Over)
2024 - $2,585,108,516 ($5 Million Over)
2025 - $2,480,394,512 ($35 Million Over)
2026 - UNKNOWN
Actual Budget:
2022 - $2,026,643,510 ($286 Million Under)
2023 - $2,364,756,976 ($33 Million Over)
2024 - $2,515,581,441 ($65 Million Under)
2025 - UNKNOWN
2026 - UNKNOWN
The budget for 2025, as adjusted, is recorded as $2,480,394,512 on page 66 of the FY2026 adopted operating book. This amount is $35 million more than what the board of education approved in July 2024. Nonetheless, we should be well-positioned since BCPS had a net surplus exceeding $300 million from 2022 to 2024.
Feeling confused? I get it.
Understanding BCPS's budget is more complex than it appears. This is particularly concerning when you consider that at least 51% of the budget comes from the tax dollars of Baltimore County residents, regardless of whether they have children, or children attending public schools.
Before July 2024, the board had a budget committee dedicated to ensuring the budget process was as transparent as possible. However, following a 7-5 board vote in favor of a motion proposed by an appointed board member, who resigned before completing her term, the budget committee was effectively disbanded.
In the absence of a budget committee to manage our budget processes, board members can only discuss budget topics during open board meetings if a budget item is placed on the agenda by board leadership and the superintendent. Even then, when a budget item is included, board members are restricted to just two minutes each for discussion. This limitation does not apply during committee meetings.
Although our school system receives over two billion dollars annually, approaching nearly three billion, understanding the exact allocation of each dollar remains somewhat opaque. After 2022, tracking BCPS funds became even more difficult due to the decision to move all Special Revenue funds into the General Fund Balance.
On July 11, 2023, we obtained the final approved version of the FY2024 operating budget from Superintendent Myriam (Rogers) Yarbrough. The total expenditure of about $2.6 billion ($2,580,423,539) was projected to finance BCPS for the 2023-2024 school year. The 'actual' total funds for that year will not be known until July 31, 2025.
When the finalized version of the FY2026, prepared by Superintendent Myriam Rogers (formerly Yarbrough), was released, it revealed that BCPS's actual expenditure for fiscal year 2024 was approximately $2.5 billion ($2,515,581,441). This remains a substantial sum, but it is nearly $65 million less than initially budgeted.
You might first wonder, “Where is that money coming from?” or “How is all that money being spent?” or “What happens to the $65 surplus?” These are all excellent questions that I will attempt to address. However, providing definitive answers may not be possible, and I will explain why.
The complete 406-page FY2024 adopted operating budget is available on BCPS’s website or in the file share section of this site (maggie4students.org). The key sections are the Financial (pages 75-114) and Supporting Documentation (pages 387-406). Additionally, the Appendix sections, which detail expenditures for school-based and central office divisions, are also important.
Beginning with the Financial section (pages 75-113), BCPS obtains all its funding from six revenue sources.
General Fund: The chief operating fund used to to account for all financial resources related to the basic education programs and operations of the school system.
Special Revenue Fund: The funds awarded by federal, state, and other agencies that are “restricted to” a specific purpose. The grants are awarded based on specific proposals, and “restricted budgets” are established for each grant awarded.
Capital Fund: The funds used to report “long-term” projects for the purchase, construction, renovation, and maintenance of the “school buildings.”
Debt Service Fund: A requirement for state reporting purposes to account for the payment of interest and principal for long-term capital projects. The debt results from the sale of bonds by the federal, state, or county government and “are not considered a liability” to BCPS.
Enterprise Fund: A requirement for state reporting purposes to account for the operation of the Office of Food and Nutrition Services, including all activities involved in “providing nutritious” food for the students of BCPS.
Internal Service Fund: The funds used to pay employee workers’ compensation claims. This fund accumulates and allocates costs internally and is therefore classified as a “proprietary-type” fund.
When considering the composition of the operating budget, only the general and special revenue funds should be taken into account. However, all special revenue funds are transferred to general funds before the school expenses them. This process began only after the availability of COVID Elementary and Secondary School Emergency Education (ESSER) and Blueprint Grant funding. Nearly $100 million ($93,154,208), which comprises most of the remaining ESSER grant funds, was included and expected to be transferred to the general fund for the FY24 operating budget. This is where tracking the money becomes difficult, if not impossible, for the public observer.
As an example, here is an analysis of the "Deputy Superintendent" section, located on pages 189-226 of the FY24 adopted budget book. This is particularly interesting because it was entirely renamed and restructured when the newly appointed superintendent, Myriam Rogers, assumed her role after the previous superintendent, Darryl Williams, chose not to renew his contract. This change also occurred following the approval of the proposed FY24 budget by the BOE.
FY24 Adopted Budget
Division of the Deputy Superintendent Overview
198.0 Professional staff positions
2,618.9 Support staff positions
2,816.9 Total staff positions
$160,287,674 in Salaries & Wages
$54,436,146 in Contracted Services
$18,957,176 in Supplies & Materials
$35,449,499 in Other Charges
$19,273,903 in Equipment
$288,404,398 in Total General Fund Expenditures
$5,248,520 in Special Revenue Fund Expenditures
$293,652,918 in Total Expenditures
Special Revenue Fund Expenditures are found by department on pages 387-389 of the Supporting Documentation section.
With the elimination of the Deputy Superintendent Division and the Deputy Superintendent role by our current superintendent, tracking the actual FY24 totals necessitates dissecting each department within the division and locating them in their 'new' division as outlined in the FY2026 adopted budget.
FY24 Actual Budget
Division of the Deputy Superintendent Overview
186.0 Professional staff positions
2,633.9 Support staff positions
2,819.9 Total staff positions
$136,949,834 in Salaries & Wages
$72,547,661 in Contracted Services
$18,009,270 in Supplies & Materials
$33,145,275 in Other Charges
$18,576,327 in Equipment
$279,148,731 in Total Total Expenditures ($9.2 Million Under)
The Division of Curriculum & Instruction experienced significant changes under the new superintendent in 2024, making it another intriguing department to track.
FY24 Adopted Budget
Division of Curriculum & Instruction Overview
817.2 Professional staff positions
183.9 Support staff positions
1,001.1 Total stuff positions
$110,584,413 in Salaries & Wages
$26,913,349 in Contracted Services
$25,251,312 in Supplies & Materials
$63,874,673 in Other Charges
$1,713,000 in Equipment
$228,336,747 in Total General Fund Expenditures
$223,549,692 in Total Special Revenue Fund Expenditures
$451,886,439 in Total Expenditures
FY24 Actual Budget
Division of Curriculum & Instruction Overview
817.2 Professional staff positions
183.9 Support staff positions
1,001.1 Total stuff positions
$104,045,070 in Salaries & Wages
$35,290,990 in Contracted Services
$21,595,279 in Supplies & Materials
$84,494,980 in Other Charges
$20, 701 in Equipment
$5,419,902,216 in Transfers
$250,902,216 in Total Expenditures ($201 Million Under)
For a full division breakdown by department, please use blog links provided:
More budget breakdowns by Division and Department to come.
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