FCPS Budget Basics
Capital Budget: School Construction Fund
The school system’s capital budget funds the construction of new school facilities and provides for renovations, additions, roofing and barrier-free projects, technology equalization and the purchase and/or relocation of portable classrooms for existing facilities. For more information about funding for school construction and the related process, see the capital improvement program section.
Operating Budget: Programs, Services & Salaries
Maryland boards of education have no taxing authority, so our public school systems depend on state and local governments for revenue. In Frederick County, the state typically provides about 44% of the school system’s annual operating budget funds and the County Council about 44%. The remaining 12% comes from the federal government, use of fund balance, and other sources of income such as use of facilities fees, interest income, and out-of-district tuition. For a complete list of income sources, click here for a link to the budget book.
Beginning in FY2023, the Blueprint for Maryland’s Future has updated the state funding formulas. FCPS receives funding based upon enrollment. Our foundation funding is based upon the total enrollment of FCPS, less ineligible students including Pre-K students. We receive other funding based upon the enrollment of certain student groups, including students with disabilities, English learner students, students who attend full-day Pre-K, students who are eligible for free and reduced meals, and students who have met the college and career readiness standard.
Preparing the FCPS operating budget is virtually a year-round process. Each fall, school system staff members begin discussing priorities, and managers begin to compile budget requests for the next fiscal year. The Superintendent, along with her cabinet, reviews and prioritizes the requests. During this same time, the Budget Office is preparing staffing estimates, using enrollment projections prepared by the FCPS Planning Office, as well as preparing estimates for the salary resource pool, inflationary costs, one-time adjustments, and revenue projections. The Superintendent releases her recommended budget (SRB) in the beginning of January.
After the SRB is released, the Board of Education (BOE) begins its work with the budget. The BOE discusses the budget at regular meetings, holds an all-day work session with FCPS staff, and a public hearing before submitting its budget request to the County Executive in February.
The County Executive will hold a public hearing on the county's operating budget in March. The County Council will hold a public hearing on the county's operating budget in April and adopt it by May 31. While the county is establishing its funding and state funding is being finalized, the BOE meets to balance the budget. The BOE adopts a balanced operating budget in June; the budget takes effect July 1.
Get answers to Frequently Asked Questions about the operating budget and view budgets for specific fiscal years from the links on the right.
See the Publications section of this website for the FCPS annual financial reports. For more detailed financial information, contact the FCPS Office of Budget and Finance, 191 South East Street, Frederick, MD 21701, 301-644-5043.