2007-08 Adopted Plan - Wake County Public School System

Table of ContentsINTRODUCTIONMessage from the Superintendent........................................................1Strategic Direction...................................................................1The 2007-08 Plan for Student Success...................................2Conclusion..............................................................................3Budget at a Glance...............................................................................4Drivers ................................................................................................. 6Trends/Events/Initiatives ..................................................................... 7Budget Process ................................................................................. 10Budget Highlights ...............................................................................11Total Budget ...........................................................................11Where do Funds Come From ................................................11Where are Funds Spent ....................................................... 12State Public School Fund ..................................................... 12County Appropriation ............................................................ 13Local Current Expense Fund ................................................ 18Federal Grants Fund ............................................................ 20Multiple Enterprise Fund ....................................................... 20Capital Outlay Fund .............................................................. 21Financial Reporting Recognition ........................................... 22Fiscal Accountability ............................................................. 23Board of Education and Administrative Leadership Team ................. 25Government Finance Offi cers Association DistinguishedBudget Presentation Award (GFOA) .............................................. 31ORGANIZATIONWake County Public School System Strategic ImprovementPlan 2006-2009 .............................................................................. 33Wake County Public School System .................................... 34Administrative Services Division ........................................... 36Auxiliary Services Division .................................................... 38Communications Division ..................................................... 40Instructional Services Division .............................................. 42Technology Services Division ............................................... 48Organization Charts .......................................................................... 51Wake County Public School System .................................... 51Chief of Staff ......................................................................... 52Administrative Services ........................................................ 53Facilities and Operations ...................................................... 54Instructional Services ........................................................... 55Technology Services ............................................................. 56Communications ................................................................... 57Assignments for Area Assistant Superintendents .............................. 58Eastern ................................................................................. 59Central .................................................................................. 60Northern ................................................................................ 61South Central ........................................................................ 62Southern ............................................................................... 63Western ................................................................................ 64The Reporting Entity and Its Services ............................................... 65The School System .............................................................. 65Reporting Entity .................................................................... 66Economic Condition and Outlook ......................................... 66Budget and Financial Policies ........................................................... 68Reporting Entity .................................................................... 68Public School Financing ....................................................... 68Budget Basis ........................................................................ 68Budget Policies ..................................................................... 70Cash Management Policies and Practices ........................... 71Fund Balance ....................................................................... 71Interfund Transactions .......................................................... 71Budget Process ................................................................................. 72Operating Budget ................................................................. 72The Budget Cycle ................................................................. 72Goal 2008 ............................................................................. 73Budget Guidelines ................................................................ 74Budget Process .................................................................... 75Capital Budget ...................................................................... 76Impact of Capital Improvement on the Operating Budget .... 77Citizen Involvement ........................................................................... 78What You Can Do ................................................................. 78Budget Activities During FY 2006-07 to Prepare FY 2007-08Budget ............................................................................................ 79Budget Administration and Management Process ............................ 81Organization ......................................................................... 81Expenditure Control and Approvals ...................................... 81Encumbrance Control ........................................................... 81Transfers .............................................................................. 82Amendments ........................................................................ 82Funds Checking .................................................................... 82FY 2007-08 Plan for Student Success