2000-01 Official Budget

Sections:  Introductory   |  Organizational  |  Financial  |  Informational   |  Glossary


 

Highlights

Download Notes

All Excel files are in Excel 97 format.

All Acrobat files require the free Acrobat Reader 3.0 or higher.

Introductory Section

Superintendent’s Budget Message

Board of Education and Administrative Cabinet

Organizational Section

Wake County Public School System Mission and Board Goal

Overview of WCPSS System Leadership Focus and Strategic Direction

Assignments for Area Assistant Superintendents

The Reporting Entity and Its Services

  • The School System
  • Reporting Entity
  • Economic Condition and Outlook

Budget and Financial Policies

  • Reporting Entity
  • Public School Financing: Public/Private Sector Differences
  • Budgetary Control
  • Board Policies
  • Cash Management Practices and Policies
  • Fund Balance
  • Public School Building Bond of 1996
  • School Facilities Finance Act of 1987
  • Public School Building Capital Fund
  • Interfund Transactions

2000-01 Budget Preparation Timeline

Budget Process

  • Operating Budget
  • Capital Budget

The Budget Process: Who Should be Involved?

Budget Administration and Management Process

  • Organization
  • Expenditure Control and Approvals
  • Encumbrance Control
  • Transfers/Rollup Balances
  • Amendments
  • Management Information and Reporting

Organization Charts

Superintendent

Operational Services

Instructional Services

Technology Services

Administrative Services

Auxiliary Services


Financial Section

District Financial Structure

  • District Legal Authority
  • Finance Structure
  • Basis of Presentation – Fund Accounting
  • Purpose Codes
  • Program Codes
  • Object Codes
  • Level Codes
  • Cost Center Codes

Uniform Budget Format

The Uniform Budget - Adobe Acrobat Format (108 KB) or Excel 97 format (61 KB)

  • Summary of Revenues and Expenditures
  • Revenue by Source
  • Capital Outlay

Budget Resolution - Adobe Acrobat Format (53 KB)

Anticipated Revenue - Adobe Acrobat Format (95 KB) or Excel 97 format (172k)

  • State Public School Fund
  • Local Current Expense Fund
  • Federal Programs Fund
  • Capital Outlay Fund
  • Multiple Enterprise Fund

Budget by Object Code - Adobe Acrobat Format (91 KB) or Excel 97 format (80k)

Budget by Funding Sources – Operating Budget - Adobe Acrobat Format (86 KB) or Excel 97 format (125k)

  • State Appropriations (Personnel and Nonpersonnel Costs)
  • Federal Appropriations (Personnel and Nonpersonnel Costs)
  • Multiple Enterprise Funds (Personnel and Nonpersonnel Costs)
  • Categorical Programs (Personnel and Nonpersonnel Costs)
  • Local Appropriations (Personnel and Nonpersonnel Costs)

Staff - Adobe Acrobat Format (60 KB) or Excel 97 format (67k)

Analysis of Increase (Decrease) in Staff - Adobe Acrobat Format (56 KB) or Excel 97 format (29k)

County Appropriation and Fund Balance History - Adobe Acrobat Format (62 KB) or Excel 97 format (59k)

Fund Balance History

  • History of Appropriated Fund Balance
  • History of Undesignated Fund Balance

Deferred Needs

  • Schools
  • Technology Division
  • Community Services
  • Student Services
  • Curriculum and Instruction 
  • Maintenance and Operations
  • Human Resources 
  • Facilities
  • Administrative Services
  • Evaluation and Research
  • Instructional Services
  • Auxiliary Services
  • Lead and Area Assistant Superintendents

Blueprint for the 21st Century


Informational Section

Students Are Our Assets

  • School Improvement
  • Early Intervention Efforts
  • Elementary (K-5)
  • Middle (6-8)
  • High (9-12)
  • Special Schools
  • Magnet Programs
  • Parent/Community Involvement
  • Student Success Measurements
  • Student Assignment
  • Accountability Report
  • Character Education
  • Technology
  • Grants
  • Child Nutrition
  • Transportation
  • Environmental Management
  • Maintenance and Operations
  • Facilities Planning & Construction
  • School System Audit
  • Educational Benchmarking Network
  • Charter Schools

Budgetary Assumptions - Adobe Acrobat Format (136 KB)

  • Enrollment
  • Salaries
  • Salary Increases
  • State Allotment Formulas
  • Federal Allotment
  • Federal Grant Description
  • Federal Allotment Formulas
  • ABC Financial Flexibility

Membership Trends - Adobe Acrobat Format (160 KB)

  • Historical and Projected Enrollment 1985-2010
  • Elementary Schools
  • Middle Schools
  • High Schools
  • Special/Optional Schools

Historical Comparison of Revenues and Expenditures Adobe Acrobat Format (59 KB)

Historical Comparison of Revenues by Source (excluding capital improvements) Adobe Acrobat Format (52 KB)

Historical Comparison of Budget by Purpose (excluding capital improvements) Adobe Acrobat Format (64 KB)

Historical Comparison of Total Staff  -  Adobe Acrobat Format (100 KB) or Excel 97 format (55k)

Historical Comparison of Expenditures Per Pupil (excluding child nutrition)

Property Tax Rates per $100 Value

  • Counties with the Largest School Districts in North Carolina
  • Counties in North Carolina that surround Wake County
  • Historical Comparison of Assessed Value of Taxable Property
  • Assessed Value of Taxable Property
  • Historical Comparison of Property Tax Collection
  • Wake County Ten Principal Taxpayers

Glossary


Budget Department Staff

Terri Kimzey - Senior Director (tkimzey@wcpss.net)

Becky Hargraves - Senior Administrator (bhargraves@wcpss.net)

Yadira Vasquez - Budget Analyst II (yvasquez@wcpss.net)

Cherie Wiggs - Budget Analyst I    (cwiggs@wcpss.net)