2013-14 Adopted Budget (PDF)

Letter to the Wake County CommissionersTemplate Wake County Public School System - FY 2013-14 Adopted Budget Letter to the Wake County Commissioners Table of TemplateContents 2013-14 Adopted Budget Introduction Financial 1 A Message from the Superintendent 55 Budget Resolution Dr. Gainey, Interim Superintendent, provides a message about the 2013-14 59 Revenues proposed budget. 76 Budget by Object Code - Operating Budget 88 Staff Allotment 3 Budget at a Glance 90 Staff Budget Where do funds come from and where are funds spent in the Wake County 93 Changes in Staff Public School System? 99 Salary and Benefi t Adjustments 115 School-Based Expenditure Adjustments 5 Budget Development 188 Transportation Expenditure Adjustments How is the budget developed for the upcoming school year? Summary of the 202 Non School-Based Expenditure Adjustments impact of the economic downturn to date. 237 Rate Increases 238 Capital Building Program 10 Budget Drivers 239 Grant Award and Carryforward to Existing Grants What drives funding? 285 Grants and Donations Ending 313 Tuition and Fee Programs 13 New Schools New schools opening in the 2013-14 school year. Index 14 Membership Trends Information on student membership with historical data. 323 Index 16 Per Pupil Comparison How does Wake County Public School System rank within the state and nationally? 17 Budget Highlights Detailed information about how the budget is distributed within each fund. Organization 33 Board of Education 36 Organization Charts 43 Budget Policies 48 Budget Process 49 Budget Administration and Management Process 51 Fund Balance Wake County Public School System - FY 2013-14 Adopted Budget Table of Contents I Message from the Superintendent Wake County Public School System - FY 2013-14 Adopted Budget Message from the Superintendent 1 Message from the Superintendent 2 www.wcpss.net Budget at a Glance TOTAL BUDGET OPERATING BUDGET Capital Outlay Enterprise Other Local 1% Building Federal 3% 3% Program 9% 5% County Appropriation 25% State 60% Daily Operations 94% $ 1,378,298,829 $ 1,307,298,829 What does the Total Budget consist of? What does the Operating Budget consist of? DAILY OPERATIONS $ 1,293,324,307 Operating Student Per Pupil + Capital Outlay (mobile units, furniture, and vehicles) $ 13,974,522 Budget Membership Budget State $ 785,941,138 152,684 $ 5,147 EQUALS OPERATING BUDGET $ 1,307,298,829 County Appropriation $ 326,639,200 159,514* $ 2,048 + Building Program (provided by taxpayer bonds) $ 71,000,000 County Funds for Crossroads EQUALS TOTAL BUDGET $ 1,378,298,829 Lease $ 856,820 159,514* $ 5 Federal $ 113,457,117 152,684 $ 743 SUBTOTAL of Tax $ $ 1,226,894,275 $ 7,943 Enterprise $ 40,026,313 152,684 $ 262 Fund Balance Appropriation $ 28,673,248 152,684 $ 188 Other Local $ 6,829,350 152,684 $ 45 Local - Current Expense Nonrestricted $ 4,875,643 159,514* $ 31 TOTAL $ 1,307,298,829 $ 8,469 * Local current expense non-restricted revenues for charter schools fl ow through local school districts; therefore, this student count includes charter school students. State funds fl ow directly to charter schools from North Carolina Depart- ment of Public Instruction. Wake County Public School System - FY 2013-14 Adopted Budget Budget at a Glance 3 Budget at a Glance State Sources 60% $785.9 million The state budget pays for: Where are funds spent? State Public School Fund & Grants 90,187 Teacher months • Position/Months of Employment Allotments $501.0 m 18,009 Teacher Assistant months Operating Budget: $ 1,307,298,829 • Dollar Allotments $257.9 m 12,429 Transportation months Less than • Unbudgeted Categories (State covers $13.2 m 10,710 Instructional Support months actual expenditures but does not allot a 5,756 Custodial months 1% 2% 2% specifi c dollar amount for the following cat- 5,024 Offi ce Support/Technical months egories: longevity, annual leave, disability, 3,880 School-based Administrator months 7% NBPTS Educational Leave) $9.8 m 896 Interpreter/Therapist/Specialist months • LEA Financed Purchase of School Buses $3.9 m 306 Central Services Administrator months • Textbooks $0.1 m $31 million Purchased Services • Child Nutrition Breakfast $13 million Supplies and Materials, Textbooks Local Sources 31% $407.9 million The local budget pays for: Noncategorical (Most fl exible sources) Local salary supplement for all teachers & school- • County Appropriation $326.6 m based administrators • Fund Balance Appropriation $28.7 m 7,744 Child Nutrition months • Indirect Cost (charged to enterprise and grant $3.2 m 6,904 Offi ce Support/Technical months activities for building use, utilities, mainte- 4,436 Teacher months nance, etc.) 3,236 Central Services Administrator months • Fines and Forfeitures $3.1 m 2,808 Operational Support months • E-Rate $2.1 m 2,723 Teacher Assistant months • Tuition and Parking Fees $1.1 m 2,355 Instructional Support months • County Funds for Crossroads Lease $0.9 m 1,701 Transportation months • Investment Fund Interest $0.6 m 1,385 School-based Administrator months • Disposition of Fixed Assets $0.2 m 321 Interpreter/Therapist/Specialist months • Cellular Lease $0.2 m 7 Custodial months Unused funds roll to fund balance. County $53 million Purchased Services appropriation is received 1/12 each month. $38 million Supplies and Materials Enterprise Funds (supported by outside $30 million Utilities fees) $13 million Transfer to Charter Schools • Child Nutrition $21.6 m $4 million Capital Outlay (Mobile Units, Vehicles, 89% • Tuition Programs (Before/After School; and Equipment) Summer Camp; Preschool) $9.7 m • Community Schools $8.6 m Local Grants/Local Contracts/Donations $1.3 m Schools (people, supplies, training) $1,157,530,364 - 89% Federal Sources 9% $113.5 million The federal budget pays for: Auxiliary Services $89,504,701 - 7% Federal Grants 7,032 Teacher months • Routed through NCDPI Recurring $81.5 m 3,256 Teacher Assistant months Administrative Services $26,379,734 - 2% • Commodities (turkey, beef, cheese) $28.3 m 965 Instructional Support months • Medicaid $2.6 m 136 Central Services Administrator months School Performance $21,984,646 - 2% • Direct $0.7 m 106 Interpreter/Therapist/Specialist months 1 • ROTC $0.4 m 105 Offi ce Support/Technical months Other Divisions $11,899,384 - Less than 1% $24 million Supplies and Materials $20 million Purchased Services Federal grants support programs for students with 1 Figure includes Chief of Staff and Transformation $5,861,318 special needs, remediation programs, Limited Eng- Family and Community Engagement $4,211,486, Board of lish Profi ciency, etc. Education $1,142,338, and Offi ce of Superintendent $684,242. 4 www.wcpss.net Budget Development Budget development is a year-round process beginning in the fall and culmi- Much of the district’s state funding comes in terms of Months of Employment nating with the adoption of the budget resolution in June by the Wake County (MOE). As a result, the school system assigns the most expensive staff to Board of Education. Participation in the process of budget development these months. State funds must revert if they are not spent by the end of includes input from schools, central services departments, the public, and the fi scal year. The school system has fl exibility to assign and change fund- other stakeholders. ing sources when paying for costs. Budget managers use reverting funding sources fi rst to maximize budget management. Any remaining funds roll to The Superintendent’s Strategy Team develops the Proposed Budget and Unassigned Fund Balance for future year budget or emergencies. delivers it to the Board of Education. Following review, a public hearing, and any changes, the board takes action to approve the Board of Education’s The total Operating Budget is $1.3 billion. It is a large budget, but when put Proposed Budget and delivers it to the Wake County Board of Commissioners into context that the system has over 9,000 teachers, teaching over 150,000 by May 15. The board adopts a budget resolution for a beginning budget students in 170 different schools, it is not. following action by the Board of Commissioners. State resources currently pay for 59 percent of the total operating budget of The budget is complex as a result of the intricacies of public education, WCPSS. In 2013-14, state sources increase to 60 percent of the operating the various funding sources available, and applying the funding sources to budget. The Adopted Budget assumes WCPSS will receive additional state accomplish the strategic plan of the school system while maximizing use of resources due to growth in student membership and number of schools for taxpayer dollars. 2013-14. Wake County Public School System (WCPSS) staff have been working over The General Assembly will release a budget in the summer. There will be the last fi ve months preparing business cases for next year’s budget. The many proposals and revisions as the General Assembly balances the bud- system is opening one new school next year. Additionally, between WCPSS get for 2013-14 and ultimately determines the fi nal amount of state funding projected student growth of 2,954 students and projected charter school stu- for WCPSS. dent growth of 498 students, there will be an additional 3,452 students that will increase the district’s local costs. Local sources support 31 percent of WCPSS’s overall operating budget. The primary local source of funds is the county appropriation. Prior to the The primary sources of funding for the Operating Budget are state, federal, economic downturn, our county appropriation was $316.2 million at the county appropriation, and other local. Other local includes fi nes and forfei- beginning of 2008-09 and our funding per student was just over $2,200 per tures, indirect cost, E-rate, parking fees, and interest income. year.

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