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Popular Annual
Financial Report
COMPONENT UNIT FOR THE FISCAL YEAR OF THE COUNTY OF
FAIRFAX, VIRGINIA ENDED JUNE 30, 2021
MESSAGE FROM THE SUPERINTENDENT
December 13, 2021
Most of this year has been spent navigating the global pandemic. In fiscal
year 2021, Fairfax County Public Schools (FCPS) received funding from
the federal Coronavirus Aid, Relief, and Economic Security (CARES) Act
under the Elementary and Secondary School Emergency Relief (ESSER)
fund and Coronavirus Relief Fund (CRF) to address the impact of the
pandemic on schools. FCPS will benefit from additional funding from the
American Rescue Plan (ARP) Act. FCPS continues to focus on providing
support to our students as we recover from the pandemic.
I am pleased to present FCPS’ Popular Annual Financial Report (PAFR)
for the fiscal year ended June 30, 2021, to the citizens of Fairfax County,
Virginia. This report provides an overview of the school system’s financial
operations and highlights key accomplishments of interest to parents,
teachers, and community members.
FCPS’ PAFR earned the prestigious Award of Outstanding Achievement
in Popular Financial Reporting from the Government Finance Officers
Association of the United States and Canada (GFOA) for the fiscal years
ended June 30, 2020, and June 30, 2019. The information in this report
is derived from the financial information contained in our Annual
Comprehensive Financial Report (ACFR) for the fiscal year ended June
30, 2021. The ACFR is a more detailed report prepared in accordance with
generally accepted accounting principles (GAAP) and is available on the
FCPS website at https://www.fcps.edu/about-fcps/budget/financial-reports.
FCPS’ financial statements received an unmodified audit opinion, the
highest audit rating, by our independent auditors, Cherry Bekaert LLP.
While the PAFR is prepared consistent with GAAP, it is unaudited and
simplifies reporting by summarizing FCPS’ financial activities in an easy-
to-understand format. The PAFR will help stakeholders understand how
their tax dollars are being utilized to educate our students. Our goal is
to provide financial transparency in an understandable manner.
Sincerely,
Scott S. Brabrand, Ed.D.
Superintendent of Schools
FAIRFAX COUNTY PUBLIC SCHOOLS | 2021 POPULAR ANNUAL FINANCIAL REPORT | ii
TABLE OF CONTENTS
About Fairfax County Public Schools
School Board Members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Accomplishments
Division Recognition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Highlights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Student and Teacher Achievements . . . . . . . . . . . . . . . . . . . . . . . . . .5
Financial Highlights
Financial Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Revenues by Source . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Expenses by Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Initiatives
Technology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8
Planned Capital Projects With Estimated Cost . . . . . . . . . . . . . . . . . . . .9
Trends
Average Teacher Salary Trends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Student Enrollment Growth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Cost Per Pupil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Food and Nutrition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Instructional Staffing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
FAIRFAX COUNTY PUBLIC SCHOOLS | 2021 POPULAR ANNUAL FINANCIAL REPORT | 1
ABOUT FAIRFAX COUNTY PUBLIC SCHOOLS
SCHOOL BOARD MEMBERS
Stella Pekarsky
Chair
Sully District
Rachna Sizemore
Heizer
Vice-Chair
Member-at-Large
Karen Keys-Gamarra
Member-at-Large
Abrar Omeish
Member-at-Large
Megan McLaughlin
Braddock District
Elaine Tholen
Dranesville District
Melanie K. Meren
Hunter Mill District
Tamara Derenak
Kaufax
Lee District
Ricardy Anderson
Mason District
Karen Corbett
Sanders
Mt. Vernon District
Karl Frisch
Providence District
Laura Jane Cohen
Springfeld District
Pranav Choudhary
Student Representative
FAIRFAX COUNTY PUBLIC SCHOOLS | 2021 POPULAR ANNUAL FINANCIAL REPORT | 2
ACCOMPLISHMENTS
DIVISION RECOGNITION
Award for Outstanding
Achievement in Popular
Annual Financial Reporting
The Government Finance Officers
Association (GFOA) of the United
States and Canada awarded an Award
for Outstanding Achievement in
Popular Annual Financial Reporting to
FCPS for its PAFR for the fiscal year
ended June 30, 2020. The award
recognizes conformance with the
highest standards for preparation of
state and local government popular
reports. To receive the award, a
governmental unit must publish a PAFR
whose contents conform to program
standards of creativity, presentation,
understandability, and reader appeal.
FAIRFAX COUNTY PUBLIC SCHOOLS | 2021 POPULAR ANNUAL FINANCIAL REPORT | 3
ACCOMPLISHMENTS
HIGHLIGHTS
OUR SCHOOLS DEMOGRAPHICS OUR STUDENTS
11th largest school division in the U.S.
Largest school division in Virginia
199 Schools and Centers
142 Elementary Schools
3 Middle Schools (6-8)
20 Middle Schools (7-8)
3 Secondary Schools (7-12)
22 High Schools (9-12)
2 Alternative Schools
7 Special Education Centers
THE FCPS STRATEGIC PLAN
Provides a framework for decision
making that builds upon a common
mission vision, and guiding principles
held by the community. The Portrait
of a Graduate is the center of the
Strategic Plan.
STUDENT SUCCESS
SECOND
179,748
STUDENTS
They come from 204 countries with
over 200 different languages spoken
at home.
31% Economically Disadvantaged1
19% English for Speakers of Other
Languages (ESOL)
15% Special Education
Two or more races African American
6.3% 10.0%
Asian American
19.8%
White
36.8% Hispanic
27.1%
94.6%
4-YEAR ON-TIME
GRADUATION RATE
STUDENT SUCCESS
84% Of graduates attending post secondary programs
72% Passed an AP/IB or Dual Enrollment course
212 National Merit Semifinalists Class of 2021
1201 FCPS Class of 2021
SAT Score
VA: 1151
US: 1060
LARGEST EMPLOYER FCPS NAMED A 2022IN FAIRFAX COUNTY INVESTING IN EXCELLENCE BEST SCHOOL DISTRICT 25,389 Full-Time Employees $3.4 Billion Operating Budget FY 2022 Given an overall grade of A 92.9% School-Based Employees 86.1% of our budget is spent on instruction by Niche.
7.1% Nonschool-Based Employees DATA SOURCE: 1 FY2022 Budget Projected Enrollment (excludes students outside of FCPS)
FAIRFAX COUNTY PUBLIC SCHOOLS | 2021 POPULAR ANNUAL FINANCIAL REPORT | 4
ACCOMPLISHMENTS
STUDENT AND TEACHER ACHIEVEMENTS
Individual students and groups annually earn
honors and awards in all academic, extra-
curricular, and athletic areas in regional, state,
and national competitions.
For SY 2020-21, FCPS’ average overall composite
SAT score was 1201, compared to the State
average of 1151 and the national average of 1060.
The highest possible combination score one can
receive on the SAT is 1600.
Nine FCPS high schools made the U.S. News
& World Report 2021 list of top ten Best High
Schools in Virginia. Thomas Jefferson High
School for Science and Technology (TJHSST)
was ranked number one best high school in
Virginia, and number one best high school in
the national rankings.
Sangster Elementary School has been named
2021 National Blue Ribbon Schools by the U.S.
Department of Education. This FCPS school is
among seven schools in Virginia receiving the
honor this year.
Thirteen FCPS students were named winners of
2021 National Merit corporate sponsored
scholarship awards.
A teacher at South County High School was
chosen as the 2021 George Washington’s Mount
Vernon History Teacher of the Year. The award is
given each year to one teacher in the Washington
D.C. Metropolitan area who brings creativity and
passion to their teaching, generates a love of
learning, and deepens their students’
understanding and appreciation of history.
SY 2020-21 Average SAT Scores
Fairfax County Public Schools 1201 1600
State 1151 1600
National 1060 1600
FAIRFAX COUNTY PUBLIC SCHOOLS | 2021 POPULAR ANNUAL FINANCIAL REPORT | 5
FINANCIAL HIGHLIGHTS
FINANCIAL OVERVIEW REVENUES BY SOURCE
Financial information in the report is derived
from the ACFR. The ACFR is prepared in
conformity with GAAP, as applicable to
governmental units and includes detailed
information of significant financial and
nonfinancial events. This report is prepared
consistent with GAAP, but does not include the
level of detail presented in the ACFR. It presents
an overview of FCPS’ governmental funds and
highlights key revenue and expenditure
information that occurred during the fiscal year.
Total revenues for FCPS’ governmental activities
were $3,402.1 million in FY 2021, representing an
increase of $114.9 million, or 3.5 percent, over fiscal
year (FY) 2020. The primary source of revenue for
FCPS comes from Fairfax County, which in turn
derives the majority of its revenue from real and
personal property taxes. The increase is primarily
due to $49.3 million received from the CARES Act
and ESSER, $29.3 million increase of Basic Aid, and
$21.7 million increase of state sales tax revenues.
The charts below present the revenues by sources
for the last three fiscal years.
2021
$3.40 B FAIRFAX COUNTY $2,143.3 M 63.0%
PROGRAM REVENUES $683.4 M 20.1%
STATE UNRESTRICTED GRANTS AND CONTRIBUTIONS $557.7 M 16.4%
FEDERAL UNRESTRICTED GRANTS AND CONTRIBUTIONS $14.2 M 0.4%
ALL OTHER REVENUES $3.5 M 0.1%
2020
$3.29 B FAIRFAX COUNTY $2,136.0 M 65.0%
PROGRAM REVENUES $636.1 M 19.3%
STATE UNRESTRICTED GRANTS AND CONTRIBUTIONS $506.7 M 15.4%
FEDERAL UNRESTRICTED GRANTS AND CONTRIBUTIONS $5.9 M 0.2%
ALL OTHER REVENUES $2.5 M 0.1%
2019
$3.20 B FAIRFAX COUNTY $2,051.6 M 64.1%
PROGRAM REVENUES $642.0 M 20.0%
STATE UNRESTRICTED GRANTS AND CONTRIBUTIONS $499.7 M 15.6%
FEDERAL UNRESTRICTED GRANTS AND CONTRIBUTIONS $6.0 M 0.2%
B = BILLION
M= MILLION ALL OTHER REVENUES $2.5 M 0.1%
FAIRFAX COUNTY PUBLIC SCHOOLS | 2021 POPULAR ANNUAL FINANCIAL REPORT | 6
FINANCIAL HIGHLIGHTS
EXPENSES BY PROGRAM
The total program expenses of FCPS’
governmental activities for FY 2021 were
$3,320.8 million, representing an increase
of $50.3 million or 1.5 percent over FY 2020.
The increase is primarily due to increases from
pension and Other Postemployment Benefits
(OPEB) expenses as a result of plan changes
and actuarial assumption change. As the chart
indicates, regular education is FCPS’ largest
program. Regular education includes activities
and programs conducted during the regular
instructional day for students in grades K-12.
Special education, FCPS’ second largest
program, includes activities for students with
special needs. Such activities include programs
specifically designed to overcome disabilities,
alternative education, Head Start, and preschool
programs. The charts below present the total
expenses of each of FCPS’ programs for the last
three fiscal years.
2021 REGULAR EDUCATION $1,999.8 M
$3.32 B SPECIAL EDUCATION $598.8 M
ALL OTHER INSTN PRGMS $218.8 M
STUDENT TRANSPORTATION $138.0 M
ADMIN AND GENL SUPPORT $159.8 M
FACILITIES MANAGEMENT $116.3 M
ALL OTHER PROGRAMS $89.3 M
2020 REGULAR EDUCATION $1,973.1 M
$3.27 B SPECIAL EDUCATION $582.2 M
ALL OTHER INSTN PRGMS $213.9 M
STUDENT TRANSPORTATION $155.1 M
ADMIN AND GENL SUPPORT $143.8 M
FACILITIES MANAGEMENT $114.7 M
ALL OTHER PROGRAMS $87.7 M
2019 REGULAR EDUCATION $1,794.7 M
$2.98 B SPECIAL EDUCATION $522.7 M
ALL OTHER INSTN PRGMS $201.3 M
STUDENT TRANSPORTATION $146.6 M
ADMIN AND GENL SUPPORT $123.3 M
FACILITIES MANAGEMENT $103.0 M
ALL OTHER PROGRAMS $86.6 M
B = BILLION
M= MILLION
FAIRFAX COUNTY PUBLIC SCHOOLS | 2021 POPULAR ANNUAL FINANCIAL REPORT | 7
INITIATIVES
TECHNOLOGY
Achieving high academic standards increasingly
involves integrating technology into the
classroom. FCPSOn was established to meet
the FCPS Strategic Plan’s goal to provide one
electronic device per student and to create
systemic strategies and standards for
technology use by teachers and students to
improve student engagement and learning.
FCPSOn provides students with equitable
access to meaningful learning experiences using
a variety of technology tools. Teachers are able
to personalize student learning and ensure that
each student has access to an active and
inspiring learning environment in which they can
develop and apply their Portrait of a Graduate
skills as communicators, collaborators, ethical
and global citizens, creative and critical thinkers,
and goal oriented and resilient individuals.
The pandemic brought unprecedented
challenges to FCPS. All instruction was done
virtually for the majority of the 2020-2021
school year. Beginning in Spring 2021, hybrid
learning instruction was introduced to bring
back students gradually and safely into
classroom setting. In support of the FCPS
Distance Learning Plan, laptops were
distributed to all students, and MiFi devices
were distributed to students in need. The
pandemic further demonstrates that technology
connectivity and infrastructure are vital for
distance learning to ensure that instructional
supports for students are not disrupted.
FAIRFAX COUNTY PUBLIC SCHOOLS | 2021 POPULAR ANNUAL FINANCIAL REPORT | 8
-
---
INITIATIVES
PLANNED CAPITAL PROJECTS WITH ESTIMATED COST
FCPS operates and maintains 221 schools and
administrative centers. An annual Capital
Projects budget is prepared, which allocates
funds for new construction, facilities renovations,
expansions, and improvement projects. Funding
for capital improvement projects is currently
limited by a $180 million yearly cap on General
Obligation Bond sales. The School Board and
Fairfax County Board of Supervisors have
formed a committee to study ways to solve the
long renovation cycle of our schools due to
the limited capital funding available.
The FY 2022–26 five-year capital requirement
totals approximately $1.1 billion or roughly $220
million per year. $360 million approved by county
voters in the 2019 School Bond Referendum
allows the construction of one new elementary
school, the relocation of one modular addition,
construction of three high school additions, and
renovations of five elementary schools and two
middle schools. The bond also included funding
for the planning of one new elementary school
and the renovations of five elementary schools.
The unfunded balance of the five-year
requirement will be addressed by the bond
referendum from the fall of 2021.
Capital Projects Summary FY 2022 26
UNDER CONSTRUCTION IN PLANNING
ELEMENTARY SCHOOL 4 Renovations 2 New Constructions 6 Renovations
MIDDLE SCHOOL 3 Renovations ---
HIGH SCHOOL 1 Renovation 3 Additions 1 Renovation
FAIRFAX COUNTY PUBLIC SCHOOLS | 2021 POPULAR ANNUAL FINANCIAL REPORT | 9
TRENDS
AVERAGE TEACHER SALARY TRENDS
FCPS supports the Premier Workforce goal
which includes compensation increases for
teachers, classroom instructional assistants,
school-based administrators, as well as
administrative and support staff. Beginning in
FY 2018, FCPS devoted $29.0 million for salary
scale enhancements for teachers, classroom
instructional support, and schedule H
employees. Additional salary schedule
enhancements were approved in FY 2019, FY
2021
2020, and FY 2021. Due to economic
constraints, FCPS’ ability to enhance salaries
to optimum levels remains a challenge. The FY
2022 Approved Budget includes a 2.0 percent
compensation adjustment for all employees,
the third-year investment of a three-year
implementation plan to bring instructional
assistants to 50 percent of the bachelor’s teacher
salary scale, and pay parity for elementary school
principals and assistant principals.
LOUDOUN COUNTY $66,213
FAIRFAX COUNTY $70,813
ALEXANDRIA CITY $76,096
MONTGOMERY COUNTY $77,887
ARLINGTON COUNTY $79,055
LOUDOUN COUNTY $70,913
FAIRFAX COUNTY $79,236
ALEXANDRIA CITY $80,690
ARLINGTON COUNTY $82,395
MONTGOMERY COUNTY $83,215
LOUDOUN COUNTY $67,241
FAIRFAX COUNTY $72,734
ALEXANDRIA CITY $77,005
ARLINGTON COUNTY $80,082
MONTGOMERY COUNTY $81,791
LOUDOUN COUNTY $68,694
FAIRFAX COUNTY $75,657
ALEXANDRIA CITY $78,461
ARLINGTON COUNTY $81,042
MONTGOMERY COUNTY $82,809
LOUDOUN COUNTY $75,426
FAIRFAX COUNTY $78,298
ALEXANDRIA CITY $79,220
ARLINGTON COUNTY $81,773
MONTGOMERY COUNTY $85,391
2020
2019
2018
2017
FAIRFAX COUNTY PUBLIC SCHOOLS | 2021 POPULAR ANNUAL FINANCIAL REPORT | 10
187,474
TRENDS
STUDENT ENROLLMENT GROWTH
FCPS closely monitors the student enrollment
growth to ensure current and future facility
space is available. The projected student
enrollment for fiscal year 2022 is 188,799
students. Student enrollment projections are
based on the County and school trends
including: net County migration, size difference
of exiting 12th grade and entering kindergarten
populations, County birthrates, new school
programs, housing development patterns, and
economic conditions. FCPS experienced slower
growth in recent years due to smaller entering
kindergarten cohorts which have led to a five-
year forecast that projects contracted
membership growth.
Student Enrollment
NU
M
B
E
R
OF
ST
UD
E
N
T
S
192,000
190,000
186,000
184,000
182,000
180,000
178,000
176,000
174,000
172,000
170,000
183,895
185,914 185,979
188,403 188,355 179,748 188,799
2014 2015 2016 2017 2018
SCHOOL YEAR
2019 2020 2021 2022 Projected
Actual Student Enrollment
Student Enrollment Trend
188,000 187,484
FAIRFAX COUNTY PUBLIC SCHOOLS | 2021 POPULAR ANNUAL FINANCIAL REPORT | 11
TRENDS
COST PER PUPIL
Cost-per-pupil calculations provide an overall
view of the cost of all programs that can be
used to compare how school systems spend
their funds. It includes both the direct as well
as the indirect costs of programs. A systemwide
FCPS Cost Per Pupil
cost per pupil, which includes general and
special education but excludes Audit and
Community Education, is computed using the
methodology agreed on by the Washington
Area Boards of Education (WABE).
FY 2021 $16,505
FY 2020 $16,043
FY 2019 $15,293
FY 2018 $14,767
FY 2017 $14,432
The table below compares the FY 2021 cost per pupil for local jurisdictions. FCPS maintained its ranking
in the middle of other school districts in the metropolitan area with a cost per pupil of $16,505.
FCPS Cost Per Pupil by School Division
LOUDOUN COUNTY $15,214
FAIRFAX COUNTY $16,505
MONTGOMERY COUNTY $16,759
ALEXANDRIA CITY $18,147
ARLINGTON COUNTY $19,581
FAIRFAX COUNTY PUBLIC SCHOOLS | 2021 POPULAR ANNUAL FINANCIAL REPORT | 12
TRENDS
FOOD AND NUTRITION
FCPS Food and Nutrition Services (FNS)
operates a year-round nationally recognized
community nutrition program that is financially
self-supporting. The primary goal of FNS is
to support students’ health, wellness, and
readiness to learn while embracing the school
system and its stakeholders. FNS offers a
variety of healthy food choices, strives to
exceed established government regulations,
and proudly serves more than 140,000
customers daily during a normal school year.
During school closures, FNS
provided free meals to all students
and families through emergency meal
distribution at meal kit sites and offered Grab
and Go meals. As FCPS returned to in-person
learning, FNS continued to provide free meals
to all students regardless of federal free and
reduced-price meals (FRM) eligibility under
the US Department of Agriculture’s (USDA)
Summer Food Service Program and
Community Eligibility Provision.
Percentage of Free and Reduced-Price Lunches
Compared to Total Student Lunches Served Daily*
FY 2020
51.2%
FY 2019
49.8%
FY 2018
51.2%
FY 2017
49.8%
81,137
41,566
80,473
40,051
80,374
41,184
80,660
40,163
Total Lunches Served
Free and Reduced-Price Lunches Served
*Due to the COVID-19 pandemic in fiscal year 2021, meals were distributed to the community for school age children at no cost.
FAIRFAX COUNTY PUBLIC SCHOOLS | 2021 POPULAR ANNUAL FINANCIAL REPORT | 13
TRENDS
INSTRUCTIONAL STAFFING
Over the years, there have been significant student enrollment, eligibility for FRM, the
adjustments in school-based staffing. number and level of students receiving English
Positions assigned to a school are determined for Speakers of Other Languages (ESOL)
by formulas approved by the School Board. services, and the number and level of special
School-based staffing will vary depending on education services provided.
FCPS Average Class Size
2021
2020
2019
2018
2017 22.4
24.6
25.8
21.2
24.9
25.8
22.9
25.1
26.0
22.6
25.1
25.9
21.7
24.9
25.9
Elementary Middle Secondary/High
FAIRFAX COUNTY PUBLIC SCHOOLS | 2021 POPULAR ANNUAL FINANCIAL REPORT | 14
FAIRFAX COUNTY PUBLIC SCHOOLS | 2021 POPULAR ANNUAL FINANCIAL REPORT | 15
Popular Annual Financial Report
Fairfax County Public Schools
8115 Gatehouse Road
Falls Church, VA 22042