Budget Branch
This Branch is responsible for developing and recommending policies and procedures for the formulation and execution of MSDE budgets. This includes presentation and analysis of budget estimates for use of the Assistant State Superintendent, Division of Business Services, and other officials of MSDE, as required. In addition, this branch:

 • Advises and assists Divisions and Offices in preparing budget documents.
 • Prepares or coordinates preparation of special analyses of fiscal data for programs and activities which are applicable to more than one Division or Office.
 • Maintains controls on positions authorized through the budget process or by the Board of Public Works.
 • Implements internal management budgetary decisions.
 • Supervises the calculation and payment of major State Aid formula programs.
 • Performs fiscal analyses of MSDE operations and programs.
 • Prepares and implements the Department's annual Indirect Cost Proposals.

The Accounting Branch
The Accounting Branch is responsible for developing and recommending policies and procedures for financial and cost accounting and reporting for all funds administered by MSDE. This includes the day-to-day management responsibilities necessary for early detection of financial problems and the recommended courses of action for alleviating them. In addition, this branch:

 • Establishes and maintains a chart of financial accounting that supports the approved budget.
 • Advises and assists divisions and offices in the interpretation and utilization of accounting reports.
 • Prepares special financial analyses of programs and activities.
 • Certifies availability of funds for all transactions and disburses all funds for the department.
 • Provides financial information for interested organizations and individuals.
 • Develops necessary procedures for the allocation of indirect costs and administrative expenses among all appropriate fund sources.

 
NUTRITION AND TRANSPORTATION SERVICES BRANCH
The Nutrition and Transportation Services Branch began in 1981 when programs for food service and pupil transportation were merged. Besides working with Maryland's 24 public school systems, the branch helps nearly 700 public and nonprofit private agencies feed children and adults in approximately 7,000 schools, family day-care homes, child- and adult-care centers, and other sites throughout the state. The branch also offers nutrition education and training. In addition, the branch administers seven federal food and nutrition programs: Child and Adult Care Food Program; Food Distribution Program; National School Lunch Program; School Breakfast Program; Special Milk Program; and Summer and Food Service Program.

The branch supervises transportation of pupils to and from public schools. Data on the number of pupils transported and on school bus accidents are compiled by the branch. Moreover, the branch helps school systems test school bus drivers for drug or alcohol use.

Administrative Services Branch
This Branch is responsible for providing facility management, fleet management, planning, and administrative support services for MSDE staff. In addition, this Branch also develops and implements MSDE policies and procedures on procurement, grants, and contracts.

School Facilities Branch
This Branch is responsible for providing leadership and technical assistance to Maryland's 24 public school systems with regard to long?range facility planning, capital improvement program development, educational specifications, and the design, construction, and maintenance of school facilities. This branch administers the approval of locally funded school construction projects greater than $350,000 and is responsible for developing guidelines and standards for the planning, construction, and maintenance of school facilities. The School Facilities Branch serves as part of a three?agency committee, the Interagency Committee for Public School Construction (IAC), which includes the State Superintendent of Schools who serves as chair, the Secretary of the Maryland Department of General Services, and the Secretary of the Maryland Department of Planning. As part of the IAC, this Office reviews public school systems' annual capital improvement submissions, educational specifications, and schematic drawings; maintains information on the location, availability, and IAC decisions related to State-owned relocatable classroom buildings; assists local public school systems in the development of a comprehensive maintenance plan; assists in the maintenance survey and reporting of 100 schools/year; and reviews and administers projects under the Technology in Maryland Schools Program.

FINANCE, REPORTING, AND COORDINATION BRANCH
This Finance, Reporting, and Coordination Branch provides financial direction in support of educational programs, coordinates financial reporting from MSDE's subrecipients, and provides fiscal information to various stakeholders.

This branch:
 • provides integrated fiscal support services to the Office of the Superintendent and divisions of Instruction, Professional and Strategic Development, Student and School Services, Special Education and Early Intervention Services, Career Technology and Adult Learning, Correctional Education, and Certification and Accreditation.
 • Provides technical expertise for developing, planning, collecting, reporting, reviewing, editing, and publishing local school system financial data.
 • administers the design, implementation, analysis, and maintenance of data systems relating to local school system financial reporting, including maintenance of the Financial Reporting Manual, Maryland Public Schools.
 • coordinates the collection of data for the publication of The Fact Book.