A Citizen s Guide to Understanding the Budget

Transcription

1 A Citizen s Guide to Understanding the Budget

2 Message from the Superintendent Dear Fairfax Families, Employees, and Citizens, I am humbled and honored to serve as your superintendent in this great community, and I look forward to another outstanding school year. We have updated A Citizen s Guide to Understanding the Budget, a document that explains in simple terms the complexities of our school system s budget. Understanding our budget is important because it reflects the priorities of our school system and the larger Fairfax community. Budget Basics There are two primary budgets for Fairfax County Public Schools. One is the Operating Budget, which provides for the day-to-day operations and maintenance of our schools, personnel, and programs. The second is the Capital Improvement Program (CIP) budget, which addresses facility needs. A fiscal year for FCPS runs from July 1 to June 30. For example, the Fiscal Year (FY) 2015 budget provides resources for the school year beginning July 1, 2014, and ending June 30, It is essential that we work together in finding long-term solutions to our financial challenges. To that end, a new Joint Budget Development Committee was formed by the Fairfax County Board of Supervisors and the School Board to plan for the needs of the county and the schools. I commend this collaboration because only together can we find solutions to our budget challenges. One of our budget realities is that many of the school system s costs are unavoidable including student growth and retirement. Another significant cost driver is employee compensation. We must not let the challenges of today impede our excellence as a school system in the future. On the next page, I invite you to read about the FCPS Portrait of a Graduate, which outlines what our community believes is important for all our graduates to know and be able to do once they leave our school system. Our School Board recently adopted this framework, which will be the center of the long-range strategic plan now under development. This year, I will again be holding Listening Tours in each of our school system s five regions and can address some of your budget questions face to face. In the meantime, please send your questions and comments on our budget by writing to thebottomline@fcps.edu. If you would like to receive The Bottom Line newsletter and information on other current issues by , please sign up by visiting click on Keep in Touch, then follow the directions to subscribe to Current Issues under Keep in Touch Plus. We are committed to success for every child in Fairfax County Public Schools. Thank you so much for your continued support as we together provide for the future of our community s children. Sincerely, FCPS does not have taxing authority, and therefore must rely heavily on the Fairfax County Board of Supervisors and the state for nearly all of the school system s funding. Karen K. Garza, Ph.D. Superintendent of Schools

3 ETHICAL AND GLOBAL CITIZEN Portrait of a Graduate GOAL-DIRECTED AND RESILIENT INDIVIDUAL COLLABORATOR COMMUNICATOR CREATIVE AND CRITICAL THINKER The FCPS graduate will engage in the lifelong pursuit of academic knowledge and interdisciplinary learning by being a: COMMUNICATOR Applies eff ective reading skills to acquire knowledge and broaden perspectives Employs active listening strategies to advance understanding Speaks in a purposeful manner to inform, influence, motivate, or entertain listeners Incorporates effective writing skills for various purposes and audiences to convey understanding and concepts Uses technological skills and contemporary digital tools to explore and exchange ideas COLLABORATOR Respects divergent thinking to engage others in thoughtful discussion Demonstrates the ability to work interdependently within a group to promote learning, increase productivity, and achieve common goals Analyzes and constructs arguments and positions to ensure examination of a full range of viewpoints Seeks and uses feedback from others to adapt ideas and persist in accomplishing difficult tasks STUDENT ACHIEVEMENT GOALS: Pursue Academic Excellence Develop Essential Life Skills Demonstrate Responsibility to the Community and the World What are the skills necessary for success for all children in this rapidly changing, increasingly diverse, and interconnected world? This important question provides the impetus to creating more engaging, rigorous, and authentic learning for all children. As a result, the School Board adopted the FCPS Portrait of a Graduate in the fall of 2014, which outlines what our community believes is important for our graduates to know and be able to do when they leave FCPS. While still focusing on the academic content areas, the Portrait of a Graduate also allows us to move beyond the high stakes testing environment and develop the skills in our students that employers are seeking for their work force. The Portrait of a Graduate will be the center of the FCPS long-range strategic plan, which will be developed during the school year. The four strategic goal areas are: Student success Caring culture Premier workforce Resource stewardship Specific objectives and action steps will complete the strategic plan and will assist in aligning our work so that we are continuously improving in the years to come. ETHICAL AND GLOBAL CITIZEN Acknowledges and understands diverse perspectives and cultures when considering local, national, and world issues Contributes to solutions that benefit the broader community Communicates effectively in multiple languages to make meaningful connections Promotes environmental stewardship Understands the foundations of our country and values our rights, privileges and responsibilities Demonstrates empathy, compassion, and respect for others Acts responsibly and ethically to build trust and lead CREATIVE AND CRITICAL THINKER Engages in problem solving, inquiry, and design of innovative solutions to overcome obstacles to improve outcomes Uses information in novel and creative ways to strengthen comprehension and deepen awareness Demonstrates divergent and ingenious thought to enhance the design/build process Expresses thought, ideas, and emotions meaningfully through the arts Evaluates ideas and information sources for validity, relevance, and impact Reasons through and weighs evidence to reach conclusions GOAL-DIRECTED AND RESILIENT INDIVIDUAL Engages in healthy and positive practices and relationships to promote overall physical and mental well-being Persists to accomplish difficult tasks and to overcome academic and personal barriers to meet goals Uses time and financial resources wisely to set goals, complete tasks, and manage projects Shows strong understanding and belief of self to engage in reflection for individual improvement and advocacy 1

4 Where Does FCPS Money Come From? LOCAL FUNDS % County Transfer - $1,768.5 Million Real estate and personal property taxes are the main source of county revenue STATE FUNDS % State Aid - $405.9 Million Primarily SOQ (Standards of Quality) funding Sales Tax - $173.8 Million One and 1/8 cent of the state sales tax is returned to local school divisions for education FEDERAL FUNDS - 1.7% Federal Aid - $42.0 Million Includes Impact Aid, IDEA, and E-rate funding OTHER FUNDS - 4.5% Other - $113.6 Million Includes City of Fairfax tuition, beginning balance, fees, out-of-county tuition, cable communications, and building rental fees Bulk of Revenue Comes from County (and Comparisons to Other VA School Divisions) FCPS Local Funds Other VA School Divisions FCPS State Funding Other VA School Divisions FCPS Federal Aid 1.7% FCPS Other 4.5% 23.2% Other VA Federal Aid 8.5% 46.5% 45% 70.6% Since FY 2008, the county transfer has increased by 11 percent while FCPS enrollment has grown by 13 percent. COUNTY GENERAL FUND TRANSFER ($ in millions) County Funding is Increasing but Per-Pupil Amount is Less Than FY 2009 $2,000 $1,900 $1,800 $1,700 $1,600 $1,500 $1,400 $1,300 $1,200 $1,100 $9,625 $1,586.6 $9,660 $1,626.6 $1,626.6 $9,371 $1,610.3 $1,611.4 $9,186 $9,072 $1,683.3 $9,273 $1,717.0 $9,300 $1,768.5 $9,468 $9,800 $9,700 $9,600 $9,500 $9,400 $9,300 $9,200 $9,100 $9,000 $8,900 $8,800 COUNTY TRANSFER PER PUPIL $1, $8,700 ONGOING School Board monitors system performance 2 The Budget Process is Year-round JULY - AUGUST Superintendent begins soliciting input on budget priorities SEPTEMBER - OCTOBER Baseline Budget recommendations to the Superintendent NOVEMBER School Board and Board of Supervisors meet to discuss Fiscal Forecast

5 How is FCPS Money Spent? Bulk of Expenses Focus on Instruction (Approved School Operating Fund $ in millions) port n Instructional Support $123.8 Special Education $ % 5.0% 5.7% Transportation $143.3 Facilities $ % General Support $ % The importance FCPS places on instructional programs is illustrated by the fact that 85.6 percent of the budget is allocated to instructional programs. Adult and Community Education $0.5 High $ % $2.5 Billion 9.2% Middle $ % Largest Expenditure is Employee Compensation* (Approved School Operating Fund $ in millions) Elementary $814.1 * Does not add due to rounding Program Funding ($ in millions) FY 2015 Program Approved Elementary School Education $814.1 Middle School Education High School Education Special Education Adult and Community Education 0.5 Instructional Support Instructional Programs $2,138.4 Logistics/Operating Expenses $ % Transfers to Other Funds $ % The majority of the budget 88.8 percent Benefits $ % $2.5 Billion 61.6% Salaries $1,539.3 is for employee compensation, reflecting the fact that education is a laborintensive enterprise. * Does not add due to rounding DECEMBER The Proposed Budget is developed JANUARY Superintendent releases Proposed Budget FEBRUARY - APRIL BOS receives Advertised Budget and sets transfer to FCPS MAY School Board adopts Approved Budget 3

6 How Many Students Does FCPS Have? FCPS is the Largest School Division in Virginia and the 10th Largest in the U.S. In FY 2015, an additional $19.5 million is required to meet the cost of enrollment growth and demographic changes. TOTAL STUDENT ENROLLMENT 200, , , , , , , , , , , , , , , , , , , ,980 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Actual Enrollment Projected Enrollment The FY 2015 Fairfax County Public Schools projected enrollment is 186,785 students across 196 schools and centers. This represents an increase of 2,160 students from the FY 2014 Approved Budget. Forty-eight schools have 50 percent or more of their students eligible for free or reducedprice meals. Of these schools, 12 have 70 percent or more of students eligible for free or reduced-price meals. Our students come from all over the world and speak more than 200 languages. English for Speakers of Other Languages (ESOL) and students eligible for free and reduced-price meals have increased at a faster pace than the special education and general education populations over the last five years. FCPS is Becoming More Diverse Percentage of Total Enrollment FY 2010 FY 2015 FY 2010 FY 2015 FY 2010 FY % Students Receiving Special Education Services 17.2% Students Receiving English for Speakers of Other Languages Services 28.2% 0 10,000 20,000 30,000 40,000 50,000 60,000 Number of Students Students Eligible for Free or Reduced-Price Meals 4

7 Who Works in FCPS? Majority of Employees are School-Based School Office Personnel, Tech Specialists, and Technicians 1,479.8 Instructional and Specialized Assistants, Safety and Security Specialists and Assistants, and Career Center Specialists 3,151.5 Psychologists, Social Workers, Instructional and Business Specialists, Functional Supervisors, and Certified Athletic Trainers School Custodians and Trades Personnel 1, % 6.3% 1.7% 2.7% 5.7% 6.8% All Nonschool-Based 1, ,447* Positions 63.2% Teacher Scale Positions 14,832.6 A total of 23,447 full-time equivalent positions are funded in the FY 2015 Approved Budget for the School Operating Fund. Of these positions, more than 93 percent are in classrooms and school buildings directly serving the needs of students. School Administration * Does not add due to rounding Nonschool-Based Positions Have Decreased Position Growth FY 2010 to FY % 20% 15% 10% 5% 8.3% 2.9% 9.1% 10.0% 2.1% Past budget reductions have focused on protecting the classroom and student programs as much as possible. Despite continued enrollment growth, in FY 2015, there is a net decrease of school-based positions from the FY 2014 Approved Budget due to increased class size and other reductions required to balance the budget. 0% -5% -10% Teacher Scale Positions School Administration Psychologists, Social Workers, Instructional and Business Specialists, Functional Supervisors, and Certified Athletic Trainers Instructional and Specialized Assistants, Safety and Security Specialists and Assistants, and Career Center Specialists School Office Personnel, Tech Specialists, and Technicians -1.7% School Custodians and Trades Personnel -6.7% All Nonschool- Based Fairfax County Public Schools A Citizen s Guide to Understanding the Budget 5

8 How Efficient is FCPS? Cost Per Pupil Ranks in the Middle (FY 2014 WABE* Comparison to Other VA School Divisions) Ninety-two percent of FCPS students from the class of 2014 graduated $20000 $18,678 on time, a rate that exceeds the state average of 89.9 percent. $18000 $16000 $14000 $16,991 $16,880 $15,326 $13,472 FCPS class of 2014 outperformed their peers in Virginia and $12000 $10000 $11,984 $11,638 $11,563 $10,173 $10,158 the nation on the SAT tests with an overall composite score of $8000 $6000 $4000 $2000 $0 ARLINGTON FALLS CHURCH ALEXANDRIA MONTGOMERY FAIRFAX MANASSAS CITY LOUDOUN PRINCE GEORGE'S MANASSAS PARK PRINCE WILLIAM *Source: 2014 Washington Area Boards of Education (WABE) Guide. Cost Per Pupil has Remained Stable FCPS cost per pupil has only increased $112 in the last seven years, while educating a more diverse student population. $16000 $13,407 $14000 $12000 $13,340 $12,898 $12,597 $12,820 $13,564 $13,472 $13,519 $10000 $8000 $6000 $4000 $2000 $0 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY $ = $13,519 Average Cost Per Pupil

9 How Efficient is Central Office? FCPS Has Lowest Ratio of Management Percent of Leadership Team and Nonschool-Based Management to Total Positions* Alexandria 2.2% Arlington Fairfax Falls Church Loudoun Manassas Manassas Park Montgomery Prince George's Prince William % 1.3% 1.4% 1.7% 1.6% 1.7% *Source: 2014 Washington Area Boards of Education (WABE) Guide. Ratio of Nonschool-Based Positions to Students has Dramatically Declined % 2.7% 3.3% In September 2013, a State School Efficiency Review conducted by an independent firm, reported that FCPS is one of the most efficient school divisions in the Washington Metropolitan region. The year-long study resulted in recommendations for a net savings of $10.8 million over a five-year period, which is a small fraction of FCPS $2.5 billion annual budget. FCPS has already achieved the yearly savings target through recommendations implemented in the FY 2015 budget. NONSCHOOL-BASED POSITIONS PER 1,000 STUDENTS Only school-based positions are tied to enrollment. Significant reductions to nonschool-based support have resulted in the lowest ratio of nonschool-based positions to students in decades Fairfax County Public Schools A Citizen s Guide to Understanding the Budget 7

10 What is the State of FCPS Facilities? School Capacity The ideal way to increase capacity is through additions to existing buildings or the construction of new facilities. Over the next five years, FCPS will grow an estimated 12,200 more students an average addition of 17 students per day and 122 classrooms per year. With increasing enrollment and aging facilities, it has been a challenge to respond to our capital and infrastructure needs. This year, more than 35 percent of our schools will be over capacity. In the next five years we expect that number to grow to more than 45 percent. FCPS annually develops a five-year Capital Improvement Program (CIP) to address facility needs. The CIP is reviewed annually with the School Board and is primarily based on: Current capacity and enrollment Projected enrollment Renovation cycle 25 year cycle preferred; 34 years currently Infrastructure management deferred major maintenance Cash flow and debt service as established by the Board of Supervisors More than 34 Percent of Schools are Over Capacity Nearly half of FCPS high schools are over capacity. 19% 5 35% 49 Elementary Middle Schools 48% 13 High Schools FCPS Industry Standard Number of Schools Current Renovation Cycle Length 219 Excluding trailers used during renovations, FCPS educates more students in trailers approximately 15,200 than Alexandria City Public Schools has in total. Projected Renovation Cycle Length Trailers Elementary Middle Schools High Schools

11 What is the State of FCPS Facilities? The costs included in the chart below represent current projects and those planned through FY The total value is nearly $1.8 billion with more than 6.5 million square feet of construction. Majority of Money is Allocated for Renovations and Capacity Enhancements The average age of an FCPS school is 44 years old. The oldest school in use, Vienna Elementary School, was built in % 19% 5 13% $1.8 Billion 66% New Construction 35% 49 Additions Renovation/ Capacity Enhancements Even after spending 66 percent of the CIP on renovation, FCPS continues to fall further behind. 48% Our construction costs have remained lower than the region s for a number of reasons. FCPS has consistent standards (construction and FCPS Industry Standard education specifications), and a professional design and construction staff who originated within the industry and have created a project development and implementation methodology predicated on lowering costs. Current Renovation Cycle Length Renovation Cycle Lags Behind Industry Standard Projected Renovation Cycle Length To renovate schools at the industry standard, FCPS would need $242 million annually. Industry Standard and FCPS Policy Current Renovation Cycle Length Projected Renovation Cycle Length Number of Years Historically, the Board of Supervisors has provided FCPS with $155 million annually to support the Capital Improvement Program. As a result, we are renovating our schools every 34 years, and as costs continue to rise the renovation cycle for a school is expected to grow to more than 42 years in the near future. Fairfax County Public Schools A Citizen s Guide to Understanding the Budget 9

12 What Challenges are Ahead for FY 2016 and Beyond? Developing a budget to meet the needs of our rapidly growing and changing student body has been difficult over the past several years and will continue to be a challenge in the future. Revenues have not kept pace with our growing enrollment and increasing costs, and FCPS significant, unavoidable cost drivers will continue in FY 2016, FY 2017, and beyond. $$250 $200 $150 $100 $50 0 Cost of Enrollment Growth and Student Demographic Changes $20.0 FY 2017 Projected $20.0 FY 2016 Projected $19.5 FY 2015 $21.7 FY 2014 $48.0 $28.4 $14.4 $36.0 $22.4 Cost in Millions FY 2013 FY 2012 FY 2011 FY 2010 FY 2009 We need the support of county and state leadership to develop a long-term strategy so we have a predictable and sustainable level of funding. FY 2017 FY 2016 FY 2015 FY 2014 FY 2013 FY 2012 FY 2011 FY 2010 FY 2009 Enrollment Over the last eight years, FCPS has grown by nearly 22,000 students greater than $500 the size of many school districts around the country, and nearly the same size as Arlington County Public Schools. Student enrollment growth is projected to continue, adding an estimated cost of $400 more than $20 million annually. Retirement Cost $300 Increased contributions to the Virginia Retirement System are projected in FY 2017 and FY During the fiscal $200 crisis, the state deferred retirement obligations. As a result, the contribution rate increased in FY 2015 from 70 percent to 80 percent of the actuarial rate resulting in an increase in costs of approximately $38 million. In FY 2017, the $100 contribution rate will increase from 80 to 90 percent of the actuarial rate, and then to 100 percent in FY While the state has taken steps to reduce long-term retirement expenditures, 0 including changing the benefits provided, the rate increases are mandatory and unavoidable. State Funding The recalculation of the state funding formula, known as the Local Composite Index (LCI), will occur in FY 2017 and FY 2019, resulting in a possible decrease in state funding. Structural Deficit FCPS has been using one-time, year-end balances to pay for recurring expenditures because recurring revenues have been falling short of meeting our needs. While the use of one-time funding helped bridge the gap between the revenue available and expenditures, the amount of one-time funding available is decreasing. FCPS needs recurring revenue to resolve the structural deficit created by the use of one-time funding to pay for ongoing costs. Facing Our Future FCPS has had to make difficult choices in light of limited resources. When we look forward to FY 2016 and future years, in addition to the unavoidable cost increases, providing employees with salary increases continues to be a priority. Both the County and Schools have experienced consecutive years of slow revenue growth and program reductions. Further cutbacks without significant programmatic impact are unlikely. 10

13 How Did FCPS Address Prior Year Fiscal Challenges? FY 2017 FY 2016 FY 2015 FY 2014 FY 2013 FY 2012 FY 2011 FY 2010 Since FY 2008, FCPS budget reductions total nearly $435 million including more than 2,175 positions eliminated. FCPS has had to make difficult choices in light of limited resources. A program review process has been used to target cost savings and avoidances and to determine resource reallocations, and FCPS also participated in the State School Efficiency Review. FCPS Has Taken Significant Reductions Since FY 2008 FCPS Reduction FY FY 2015 = $434.9 million $500 $400 $300 $200 $100 0 $97.8 FY 2015 $60.0 FY 2014 $27.9 FY 2013 $76.7 FY 2012 $40.4 FY 2011 $77.6 FY 2010 $54.5 FY 2009 Reductions in Millions FY 2009 Reductions over these years include both central support and schools, and because the majority of FCPS budget is for positions, FCPS examined each position category to look for efficiencies and adjust employee contract lengths. At the school level, assistant principals, clerical, and custodial staff were reduced, and class size was increased three different times. At the central support level, departments were consolidated, reorganized, and reductions were implemented with an emphasis on minimizing the impact on support provided to schools. To balance the FY 2015 budget, a shared approach of making expenditure reductions totaling $97.8 million and eliminating 724 positions, coupled with a requested increase in funding from Fairfax County was used. The budget reductions taken to balance the budget are focused on protecting the classroom as much as possible and taking the greatest reductions from central support. The budget increase since FY 2008 of $312.8 million is an average annual increase of 1.9 percent. The budget grew primarily to cover enrollment growth, employee pay, and the rising cost of health care and retirement. Reductions of $434.9 million helped offset budget growth. The State s general fund support for K-12 programs has remained below the FY 2009 level despite increases in student enrollment. Major K-12 policy changes adopted since 2008 have reduced statewide funding by $1.7 billion, which makes FCPS more dependent on the county for revenue. After years with no or minimal salary increases, FCPS continues to fall further behind surrounding school systems. FCPS has fallen from having the highest beginning teacher salary in the region to being near the middle. Fairfax County Public Schools A Citizen s Guide to Understanding the Budget 11

14 Question and Answers Q: Does FCPS end each year with money that is unspent? Additional Resources The FCPS website provides detailed information about our schools, students, programs, and operations at: A: Yes. Each year state and local governments typically end the year with an available ending balance to ensure that they meet revenue projections and do not exceed expenditure appropriations. FCPS, like Fairfax County Government, historically has ended every fiscal year with an available ending balance. This is a responsible budgeting practice since FCPS is required by law to have a balanced budget. Available ending balances fluctuate year to year due to changing conditions and typically represent a tiny fraction, 1.5 percent of the overall FY 2014 budget. For example, when we have a mild winter, we have one-time savings in utilities accounts that are included in the available ending balance. Since these conditions fluctuate, it is most prudent to use those monies for one-time expenditures, rather than permanent increases. Because of our serious economic circumstances in recent years, FCPS has acted prudently and has used the available ending balance to meet upcoming fiscal years expenses. Each year FCPS revises budget assumptions based on the prior year s actual expenditure trends. Over the last five years, FCPS available ending balance has averaged less than 2 percent. $2.5 Billion $38 Million Indicates website link TOTAL BUDGET 100% ENDING BALANCE 1.5% 12 FY 2014

15 Question and Answers Q: What is salary lapse? A: Salary lapse, including benefits, is savings resulting from position turnover and from positions being held vacant for a period of time during the fiscal year. FCPS budgets for lapse, and any savings above the budgeted amounts are included in FCPS available ending balance. FCPS reviews and takes steps to adjust lapse regularly, for example adjusting the salary level used to budget vacant positions. As nearly 89 percent of the budget is compensation, the majority of the available ending balance is derived from the compensation accounts. Regardless of the salary lapse percentage budgeted, all savings at year end are reflected in the available ending balance. Q: What is a structurally balanced budget? A: A structurally balanced budget occurs when recurring revenues are equal to recurring expenditures in the adopted budget. Since FCPS has needed to use onetime savings from the prior fiscal year to meet recurring expenditures, FCPS has a structural deficit. Q: What reserves does FCPS have in its operating fund? A: FCPS has two reserves in the school operating fund: a textbook replacement reserve and a School Board flexibility reserve. Currently in the textbook reserve, a total of $6.1 million in per-pupil allocations for textbooks has been held back from schools and set aside in the textbook replacement reserve account. Since FY 2012, newly adopted textbooks are purchased centrally with the provision that the schools will pay for these textbooks over a six-year period. At the end of the six-year period, the reserve will be used to fund the next required textbook adoption cycle. The School Board flexibility reserve is committed to meet unforeseen circumstances. Any unused portion is carried forward to the next fiscal year with the School Board approval. The flexibility reserve is only reflected in the current year s revised budget and is not included in the proposed, advertised, or approved budget totals. As part of the FY 2014 Final Budget Review, $8.0 million was carried over in the School Board Flexibility Reserve for FY The community s investment in education continues to show high dividends as it strengthens the fabric of the community. FCPS is efficient and effective with its resources, but faces numerous challenges to meet and exceed the expectations of all stakeholders. We encourage you to get involved in the budget development process. Citizen Resources and Participation Monitor budget developments by watching School Board meetings on Red Apple 21 Q: I ve heard about school districts in other parts of the country that creatively generate revenue to increase their budgets. Has FCPS considered this as a way to get more money into our budget? A: Fairfax County Public Schools does not have the authority to impose taxes. FCPS does evaluate opportunities to generate revenue by charging fees, but may only do so where the Commonwealth of Virginia has granted the specific authority. The majority of our revenue (70.6 percent) comes from Fairfax County, which is derived from real estate and personal property taxes. The Commonwealth provides another 23 percent to FCPS through state aid and sales tax revenues. The remaining revenues come from a variety of sources, including federal aid and tuition. Fairfax County Public Schools A Citizen s Guide to Understanding the Budget 13

16 Published by Fairfax County Public Schools October 2014