2007-08 Adopted Plan - Wake County Public School System

Glossaryspecifi c purposes. An appropriation is usually limited in amount and asto the time when it may be expended.ASHAAmerican Speech and Hearing AssociationAssessed RatioThe ratio at which the tax rate is applied to the tax base.the fi rst two months total prior year ADM.AVIDAdvancement Via Individual DeterminationAYPAdequate Yearly ProgressAssessed ValuationThe valuation set upon real estate and certain personal property by theassessor as a basis for levying property taxes.AssetResources owned or held by a government, which have monetaryvalue.AttritionA method of achieving a reduction in personnel by not refi lling thepositions vacated through resignation, reassignment, transfer, retirement,or means other than layoffs.Available (Undesignated) Fund BalanceFunds remaining from the prior year which are available for appropriationand expenditure in the current year.Average Daily Attendance (ADA)Attendance is the presence of a student on days when school is insession. A student is counted as present only when he/she is actuallyat school, present at another activity sponsored by the school as partof the school’s program, or personally supervised by a member of staff.The total number of days of attendance for all students divided by thetotal number of school days in a given period gives the average dailyattendance.Average Daily Membership (ADM)The sum of the number of days in membership for all students inindividual school units, divided by the number of school days in the term.Allotments for each LEA will be made on the basis of the higher of thefi rst two months total projected ADM for the current year or the higher ofBASBuilding Automation SystemBase BudgetCost of continuing existing levels of service in the current budget year.Behavioral SupportA service provided to a special group of students with a variety ofproblems and circumstances. To be certifi ed as a Behavioral Supportclass member, each student must fi t all of the following criteria: be under18, have been diagnosed as emotionally, mentally, or neurologicallyhandicapped, have a history of violent or assaultive behavior against selfor others, not already be receiving services appropriate to the child’sneeds, and have been involved with juvenile court, or institutionalized.BELCBusiness Education Leadership CouncilBMPBest Management PracticesBOEBoard of EducationBondA long-term I.O.U. or promise to pay. It is a promise to repay a specifi edamount of money (the face amount of the bond) on a particular date (the388