2007-08 Adopted Plan - Wake County Public School System

Budget by Object Code - Operating Budget HistoryObject means the service or commodity obtained as a result of a specifi c expenditure. Seven major object categories are used inour Chart of Accounts: (1) Salaries, (2) Employee Benefi ts, (3) Purchased Services, (4) Supplies and Materials, (5) Capital Outlay,(6) Other Objects, and (7) Transfers. These broad categories are subdivided to obtain more detailed information about objects ofexpenditure. the Uniform Chart of Accounts structure, in accordance with state law, determines which object codes are availablefor use.FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07Object Code Total Total Total TotalSalariesBoard Member Fees $114,618 $116,407 $120,778 $125,608Superintendent $113,988 $117,408 $119,394 $128,214Chief Officer $344,004 $344,004 $271,252 $549,394Director and/or Supervisor $15,170,879 $16,445,154 $16,844,382 $18,711,669Classified Principal $8,915,468 $9,380,715 $9,669,837 $10,830,616Finance Officer $88,050 $88,693 $88,728 $93,612Assistant Principal $11,142,370 $12,055,481 $12,258,230 $13,841,848Asst. and Area Superintendents $1,016,495 $1,019,687 $1,055,037 $1,013,976Other Admin. Assignment $902,687 $586,367 $896,262 $758,504Supplementary Pay $5,829,138 $6,029,784 $7,080,432 $7,135,730Bonus Pay $1,027,087 $439,006 $469,588 $336,492Salary Differential $0 $194,600 $0 $0Administration $44,664,784 $46,817,306 $48,873,920 $53,525,6635% 5% 5% 5%Teacher $281,441,141 $297,885,915 $324,122,649 $365,091,448Teacher - Other $359,364 $341,798 $378,247 $399,403Speech Pathology/Speech andLanguage Services Teacher $4,698,093 $4,974,570 $5,240,503 $5,995,536New Teacher Orientation $143,347 $113,212 $207,720 $188,761Extended Contract Days $0 $652,813 $128,967 $294,761Interim Teacher - Non Certified $185,084 $156,220 $50,294 $210,580Retired Teacher - Not Earnings Cap $1,838,467 $3,987,232 $4,098,461 $4,842,864Other Prof. Educator Assignments $3,849,254 $3,404,057 $2,203,841 $2,049,098Supplementary Pay $44,277,124 $47,166,195 $49,858,564 $58,749,098Substitute Pay $5,573,213 $6,154,716 $6,828,109 $7,841,227Bonus Pay $12,217,636 $9,188,157 $10,183,500 $8,246,240Workshop Participant $624,102 $471,548 $205,005 $225,361Mentor Pay $684,910 $744,621 $862,609 $891,781Other Assignments $4,816,760 $4,075,735 $5,254,506 $7,176,033Professional Educator $360,708,495 $379,316,789 $409,622,975 $462,202,19143% 38% 41% 43%Other Professional Assignments $16,059,937 $15,705,313 $16,488,966 $18,451,841Bonus Pay $105,308 $167,462 $176,460 $75,800Professional - Other $16,165,245 $15,872,775 $16,665,426 $18,527,6412% 2% 2% 2%366