2007-08 Adopted Plan - Wake County Public School System

GlossaryDedicated TaxA tax levied to support a specifi c government program or purpose.DeficitThe excess of an entity’s liabilities over its assets or the excess ofexpenditures or expenses over revenues during a single accountingperiod.DepartmentThe basis organizational unit of government which is functionally uniquein its delivery of services.Development-related FeesThose fees and charges generated by building, development and growthin a community. Included are building and street permits, developmentreview fees, and zoning, platting and subdivision fees.DisbursementThe expenditures of monies from an account.Discretionary GrantsGrants awarding funds following a competitive review process on anational level. Proposals are reviewed and scored by knowledgeableindividuals outside the federal government. Awards are then made tothe highest-scoring proposals. There are eligibility requirements fordiscretionary grant competitions which limit who may compete for agrant.Dollar per ADMLEA’s Initial Allotment divided by the allotted ADM for that LEA. CharterSchools receive an amount equal to the state funded dollars per ADM forthe LEA in which the school is located or (for new charters) in which thestudent was previously enrolled.Dollars per HeadcountFunds generated for school-aged children with special needs divided bythe LEA’s April 1 total headcount (not capped). Charter Schools receivean amount equal to the LEA’s state funded dollars per headcount for theLEA in which the child was identifi ed.DPIDepartment of Public InstructionDropoutA student who leaves school before graduation or completion of aprogram of study for any reason except death or transfer to anotherschool. Students drop out of school for many reasons - academic failure,discipline problems, employment, illness, marriage, family instability,and/or dislike of school.DRDisaster RecoveryDRSDisaster Recovery ServicesDistinguished Budget Presentation Awards ProgramA voluntary awards program administered by the Government FinanceOffi cers Association to encourage governments to prepare effectivebudget documents.Dollar AllotmentsLocal school systems can hire employees or purchase goods for a specifi cpurpose, but the local school system must operate within the allotteddollar amount. Examples: Textbooks, Central Offi ce Administration,Teacher Assistants.ECExceptional ChildrenEHAEducation of the Handicapped Act392