2007-08 Adopted Plan - Wake County Public School System

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Savings - One-Time Costs from 2006-07Initiative: Remove one-time costs from 2006-07 for capital outlay itemsThe following are reductions of one-time expenditures for capitaloutlay items that are not included as offsets on other growth orsystemwide cases.Reduction Timeline and Savings:2007-08 Amount CodeFacilities(6,000) 04.9200.801.541.0109.0940Special Education(35,322)Total: ($ 41,322)04.9200.801.541.0136.0820325 FY 2007-08 Plan for Student Success
Savings - One-Time Costs from 2006-07Initiative: Salary AuditThe state allots resources to the school system in terms of months ofemployment for classroom teachers, school-based administrators, instructionalsupport positions, and career and technical education teachers.The state allots dollars to the school system for other categoricalprograms. If either type of allotment is overspent as of June 30 of a fi scalyear, the overage must be repaid in the subsequent year budget.Dollar allotments are not diffi cult to close out. The months of employmentcategories are more complicated. In June, Wake County PublicSchool System (WCPSS) must close our fi scal year in order to complywith reporting requirements for end-of year fi nancial data to North CarolinaDepartment of Public Instruction (NCDPI). The June payroll will typicallypost on a Friday in mid-June. The budget department then has twoto three days to request changes to any transactions in order to makesure we have fully maximized our state programs. We must do theseadjustments using the projection of the impact of the June payroll. Theactual usage does not post to the state website until after the fi scal yearis closed, and it is too late to then correct.Our goal is to zero out state dollars and months of employment. If we err,it is best to “over” use the resources rather than leave a balance. If we“under” use the resources, we leave state dollars unspent, and we uselocal dollars to pay for things that could have been paid from the statebudget. That is a double-cost to the system. If we “over” use the stateallotments, the penalty is that we must pay back NCDPI from our localfunds for the amount of the overage. This is a single-cost to the systemfor something that we would have paid from the local budget.In 2006-07, WCPSS appropriated $537,680 from fund balance as a onetimecost for this type of overage. This was reported in the ComprehensiveAnnual Financial Report. These funds are not included in the2007-08 budget as a fund balance appropriation or as an expenditureline item.was prepared, there was a net cost of $152,591 for mid-year salary auditissues. Funds were transferred from other savings in the over/under tocover the cost. It was reported to the board of education. These dollarswill not carry forward into the base budget for 2007-08 and are shown asa savings.2007-08 Amount CodePrincipalTeacherTeacherTeacherTeacherTeacherTeacherTeacher - Speech/PathologyRetired TeacherOther ProfessionalOther ProfessionalOther ProfessionalTeacher AssistantEmployer’s Social Security CostEmployer’s Social Security CostEmployer’s Social Security CostEmployer’s Retirement CostEmployer’s Retirement CostEmployer’s Retirement CostEmployer’s Hospitalization Insurance CostLess: One-time appropriation from fundbalance in 2006-07Total Equals: Funds transferred fromover/under audit to salary audit for onetimecosts in 2006-07($3,384)($318,991)($13,927)($43,631)($13,916)($128,470)($1,629)($2,263)($3,171)($1,254)($282)($3,003)($748)($40,189)($3,401)($51)($38,725)($3,044)($677)($69,515)$537,680($152,591)02.6410.850.114.0250.000002.5100.850.121.0250.000002.5200.850.121.0250.000002.5200.850.121.0250.082002.5500.850.121.0250.000002.5830.850.121.0250.000002.5880.850.121.0250.000002.5860.850.124.0250.000002.5100.850.128.0250.000002.5850.850.139.0250.000002.5890.850.139.0250.082002.6210.850.139.0250.000002.5200.850.142.0250.000002.5910.850.211.0250.000002.5910.850.211.0250.082002.6910.850.211.0250.000002.5910.850.221.0250.000002.5910.850.221.0250.082002.6910.850.221.0250.000002.5910.850.231.0250.0000There are other salary audit items that are identifi ed and reconciled ona monthly basis. These are over- or under-payments that may occur toemployees due to licensure issues, years of experience placement issues,or start and end date calendar issues. As of the time this document326
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Letter to County Commissioners3600
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Table of ContentsManagement Informa
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Table of ContentsSwimming Pool Rent
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Message from the Superintendentcent
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Budget at a GlanceDaily Operations
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DriversThe changes in funding inclu
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Trends/Events/Initiativesstudents i
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Budget ProcessBudget ProcessBudget
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Budget HighlightsWhere are Funds Sp
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Budget HighlightsGrowth-Related Inc
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Budget HighlightsSystemwide IssuesR
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Budget HighlightsEach year there ar
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Budget HighlightsFederal Grants Fun
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Budget Highlightsmeans that more sc
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Budget HighlightsSeptember2001 toCi
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Board of Education and Administrati
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Notes32
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Wake County Public School System St
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Organization ChartsChief of StaffTe
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Organization ChartsFacilities and O
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Organization ChartsTechnology Servi
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Assignments for Area Superintendent
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The Reporting Entity and Its Servic
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The Reporting Entity and Its Servic
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Budget and Financial Policiesthroug
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Budget and Financial Policies8170.2
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Budget ProcessGoal 2008WCPSS is com
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Budget ProcessBudget ProcessSep Oct
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Budget ProcessApril 2006: Staff pre
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Budget Activities During FY 2006-07
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Budget Administration and Managemen
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District Financial StructureDistric
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District Financial StructureLevel C
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Fund BalanceQuestions and Answers a
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Budget ResolutionWAKE COUNTY PUBLIC
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Budget ResolutionEducational Media
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Budgetary Assumptions for Anticipat
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Anticipated RevenuesSource of Incom
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Budget by Object Code - Operating B
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Staff Allotmentsassistants. These i
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Staff BudgetIncrease/(Decrease)2006
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Analysis of Increase (Decrease) in
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Uniform Format115C-431 shall, insof
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Uniform FormatCountyAppropriationLo
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Uniform FormatRevenues from Local a
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Statement of Revenues, Expenditures
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Blueprint for Excellence 2006 Capit
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Growth RequestsInitiative: Classroo
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Growth Requests2009-10 MOE Amount C
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Growth Requests2008-09AdditionalAP
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Growth Requests2008-09 MOE Cost Cod
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Growth RequestsInitiative: Principa
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Growth RequestsInitiative: Sick Lea
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Growth RequestsInitiative: Contract
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Growth RequestsInitiative: Travel f
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Growth RequestsInitiative: Early hi
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Growth Requests2009-10 MOE Amount C
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Growth RequestsIncrease Requested 2
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Growth RequestsInitiative: Graduati
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Growth RequestsKeep same monitors o
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Growth RequestsInitiative: K-5 Curr
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Growth RequestsInitiative: Media Sp
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Growth RequestsInitiative: Advancem
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Growth RequestsInitiative: In-Schoo
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Growth RequestsInitiative: Swimming
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Growth RequestsInitiative: NovaNet
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Growth RequestsInitiative: Special
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Growth RequestsInitiative: Special
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Growth RequestsInitiative: School c
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Growth RequestsInitiative: Speech T
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Growth RequestsInitiative: Social w
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Growth RequestsInitiative: Occupati
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Growth RequestsInitiative: Physical
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Growth RequestsInitiative: Audiolog
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Growth RequestsInitiative: Increase
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Growth RequestsInitiative: Human Re
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Growth RequestsInitiative: Criminal
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Growth RequestsInitiative: Occupati
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Growth RequestsInitiative: Benefi t
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Growth RequestsInitiative: Director
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Growth RequestsInitiative: Child Nu
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Growth RequestsInitiative: Utility
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Growth RequestsInitiative: Custodia
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Growth RequestsInitiative: Maintena
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Growth RequestsInitiative: Integrat
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Growth RequestsThe effects created
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Growth RequestsImplementation Timel
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Growth RequestsInitiative: Bus Driv
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Growth Requests2009-1011,13910,9147
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Growth RequestsInitiative: Bus Safe
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Growth RequestsInitiative: Salary d
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Growth RequestsInitiative: Fuel Tru
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Growth RequestsInitiative: Service
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Growth RequestsInitiative: Exceptio
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Growth RequestsInitiative: Parent C
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Growth RequestsInitiative: Charter
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Growth RequestsCHARTER SCHOOL VERIF
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Growth RequestsInitiative: School R
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Growth RequestsInitiative: Substitu
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Growth RequestsInitiative: School T
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Systemwide - Fiscal AccountabilityI
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Systemwide - Rate IncreaseInitiativ
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Systemwide - Rate Increase2009-10Pr
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Systemwide - Facility LeasesInitiat
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Systemwide - Safety and SecurityIni
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Systemwide - Safety and SecurityIni
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Systemwide - Fixed Asset Replacemen
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Page 282 and 283: Commitments by the Board of Educati
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Page 320 and 321: SavingsThe Savings Section is a com
Page 322 and 323: Savings - Budget ReductionsInitiati
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Page 344 and 345: Membership TrendsThe Wake County Pu
Page 346 and 347: Budgetary AssumptionsState SourcesI
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Page 360 and 361: Budgetary AssumptionsPRC FEDERAL GR
Page 362 and 363: Budgetary AssumptionsFEDERAL ALLOTM
Page 364 and 365: Budgetary AssumptionsALLOTMENT CATE
Page 366 and 367: Student AchievementFigure 3:Mathema
Page 368 and 369: Changes in Standards/ExpectationsST
Page 370 and 371: Historical Comparison of Revenues a
Page 372 and 373: Revenue by Source History - Operati
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Page 378 and 379: Staff HistoryThe Staff History show
Page 380 and 381: Staff History2003-04 2004-2005 2005
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Historical Comparison of Expenditur
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Tax DataAs reported in The North Ca
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Tax DataWAKE COUNTYHistorical Compa
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Wake County DemographicsWake County
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Wake County DemographicsIncrease in
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Notes385 FY 2007-08 Plan for Studen
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GlossaryAccrual BasisA basis of acc
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Glossarymaturity date). Bonds are p
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GlossaryCharter SchoolsA public sch
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GlossaryEHASEnvironmental Health an
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Glossaryequities which are segregat
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Glossaryneeds who have been properl
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Glossaryoperating expenses of the p
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Glossarygroups, or targets, that ar
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Glossarycalendar months. The fi rst
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Glossaryeffectiveness and effi cien
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GlossarySelf-Contained Classroom -
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GlossaryTitle VIThe purpose of Titl
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GlossaryVariable CostA cost that in
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IndexAcademically Gifted Teacher Po
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IndexEducational Technology Grant,
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2007-08 Adopted Plan - Wake County Public School System

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