2007-08 Adopted Plan - Wake County Public School System

Anticipated RevenuesThe Anticipated Revenue schedules are a comparison of three years of budget by funding source, plus two years of forecasted revenues. Governmentalfi nancial reporting focuses on grouping of various funds rather than as a whole. Fund accounting is developed from legal compliance andresource limitation issues. Data is presented for each fund to show all sources of revenue. In public sector accounting, budgeted revenues representan authorization to spend funds.Source of Income Budget 2005-06 Budget 2006-07 Budget 2007-08Increase/DecreaseState Public School Fund%ChangeForecasted 2008-09%ChangeForecasted 2009-10%ChangeClassroom Teachers $ 265,893,826 $ 297,781,999 $ 332,519,416 $ 34,737,417 12% $ 364,997,282 10% $ 397,188,004 9%Foreign Exchange 2,200,180 1,683,314 2,161,733 478,419 28% 2,252,716 4% 2,339,976 4%Conversions (32,826) (32,907) 0 32,907 100% 0 0% 0 0%268,061,180 299,432,406 334,681,149 35,248,743 12% 367,249,998 10% 399,527,980 9%Children with Special Needs 47,370,601 53,729,766 59,397,385 5,667,619 11% 65,533,356 10% 71,793,146 10%Teacher Assistants 37,234,044 42,223,696 48,045,653 5,821,957 14% 52,363,697 9% 56,044,821 7%Conversions (6,875,683) (8,027,141) (4,817,824) 3,209,317 40% (4,669,405) (3%) (4,902,834) 5%30,358,361 34,196,555 43,227,829 9,031,274 26% 47,694,292 10% 51,141,987 7%Transportation 36,086,286 38,803,697 40,708,373 1,904,676 5% 43,229,132 6% 46,195,600 7%Instructional Support 32,122,255 36,181,845 40,587,490 4,405,645 12% 44,044,303 9% 47,491,955 8%Conversions (64,621) (57,044) (57,044) 0 0% 0 0% 0 0%32,057,634 36,124,801 40,530,446 4,405,645 12% 44,044,303 9% 47,491,955 8%Noninstructional SupportPersonnel 28,503,535 32,069,027 35,205,384 3,136,357 10% 38,068,330 8% 40,948,017 8%Substitute Pay andHolocaust WorkshopReimbursement 293,440 317,351 0 (317,351) (100%) 0 0% 0 0%Textbook Comm. Cler. Asst. 6,000 9,000 0 (9,000) (100%) 12,000 0% 12,000 0%Conversions (26,080) 14,860 0 (14,860) (100%) 0 0% 0 0%28,776,895 32,410,238 35,205,384 2,795,146 9% 38,080,330 8% 40,960,017 8%Career and TechnicalEducation Months of Empl. 24,385,294 27,547,151 30,447,820 2,900,669 11% 33,530,568 10% 36,674,963 9%Conversions (883,272) (468,786) 0 468,786 100% 0 0% 0 0%23,502,022 27,078,365 30,447,820 3,369,455 12% 33,530,568 10% 36,674,963 9%School Building Admin. 20,629,248 22,905,826 24,834,537 1,928,711 8% 27,265,211 10% 29,935,834 10%Conversions 0 (6,995) 0 6,995 100% 0 0% 0 0%20,629,248 22,898,831 24,834,537 1,935,706 8% 27,265,211 10% 29,935,834 10%At-Risk Student Services/Alternative Schools 12,144,305 14,036,168 15,702,990 1,666,822 12% 16,353,558 4% 17,073,301 4%Carryforward 380,660 770,058 0 (770,058) (100%) 0 0% 0 0%Discretionary Reduction (1,230,932) 0 0 0 0 0% 0 0%11,294,033 14,806,226 15,702,990 896,764 6% 16,353,558 4% 17,073,301 4%94