Halton District School Board 2016/2017 Draft Budget Index

Transcription

1 Index Executive Summary Section 1: Key Highlights Enrolment Statistics - Average Daily Enrolment (ADE) Chart - Enrolment History Operating Budget Changes - Salary and Non-salary Section 2: Operating Revenue Summary of Revenue Provincial Grants - Grants for Student Needs (GSN) Charts - Total Revenue; Total Provincial Grants (GSN) Glossary of Terms - Total Provincial Grants (GSN) Chart Education Program Other (EPO) - Outside GSN Section 3: Operating Expense Summary of Operating Expense by Ministry Category Charts - Total Operating Expense; Total Instruction Glossary of Terms - Total Instruction Chart Operating Expense by Ministry Category Variance Description Summary of Full Time Equivalent (FTE) by Ministry Category Expense by Funding Source Instruction Expense Detail of Instruction - Textbooks and Supplies Expense Decentralized School Budget Allocation Model Detail of Instruction - Computers Expense Detail of Instruction - Staff Development Expense Administration Expense Transportation Expense Pupil Accommodation Expense Other Expense Section 4: Capital Budget Detail Capital Budget Section 5: Ministry Compliance Detail of Ministry Compliance Detail of Special Education Compliance Transfer to/(from) Accumulated Surplus per Ministry Compliance 1

2 2016/2017 Budget Executive Summary The Halton District School Board has always been financially responsible with a clear focus on providing the system with the resources and supports necessary to ensure we inspire and support learning; create safe, healthy and engaging environments, and provide opportunities for challenge and choice. The budget presented for the 2016/2017 school year continues this approach. In 2016/2017, the Halton District School Board will welcome approximately 63,000 students in 86 elementary and 18 secondary schools. This enrolment projection results in an overall increase of 1.5% as compared to the 2015/2016 school year. Enrolment growth will continue to be experienced in Milton (534 students), Oakville (494 students), and Burlington (46 students) for the 2016/2017 school year. This is as a result of new residential development and a younger demographic in these communities. Halton Hills will experience a decline in growth, with enrolment projected to decrease by 129 students mainly as a result of limited servicing capabilities in this area. As we move forward, overall enrolment in HDSB is projected to increase by 3,000 students by the year 2025/2026. This will be primarily as a result of new residential development in Milton and Oakville. The Ministry of Education allocates funding to School Boards using a model that is based on enrolment and the needs of students in each board. For 2016/2017, the HDSB expects to receive 90.6% (approximately $645 million) of total operating revenue from the Ministry of Education. On March 24, 2016, the Ministry of Education released information with respect to education funding for 2016/2017. The 2016/2017 Grants for Student Needs (GSN) supports the education sector s continued focus on key student achievement goals. The level of funding demonstrates the government s sustained commitment to investing in education, despite declining enrolment (provincially) and a challenging fiscal situation. The key objective of the Budget Development Process is to align the allocation of resources with the Strategic Plan of the Board, the Multi-Year Plan, and the Special Education Plan, identify school based staffing requirements, identify budget challenges and opportunities, and gather input from the various stakeholder groups. Updates on the Budget Development Process were presented to the Trustees in April and May In addition, communication and stakeholder input was requested via HDSB website. All budget development documentation was posted on the HDSB website; invitation for parental and community input was made available using Checkbox Software on HDSB website. This opportunity for input was communicated using news releases to parents/school councils and newspaper advertisements in all local newspapers. The Halton District School Board is committed to every student. The 2016/2017 Budget Development process included challenges resulting from an increase in operational pressures (such as utility costs, fuel, facility maintenance etc.); increased demand in resources to support 2

3 student achievement; Ministry of Education redistribution of the Special Education Grant (Differentiated Special Education Needs Amount); and a per pupil level of funding that is significantly below the provincial average. These challenges necessitated a review of both salary and non-salary expenditures in order to achieve a balanced budget. Despite these challenges, Administrative Council is confident that we will continue to provide excellent educational programs. Ministry of Education Regulations The Education Act requires all school boards in Ontario to approve an annual balanced budget within the definitions set by Ministry of Education regulations. The fiscal year for all school boards in Ontario is in alignment with the school year and runs from September 1 to August 31. According to Ministry of Education reporting and accountability requirements, a school board s budget must be submitted to the Ministry by the end of June preceding the start of the fiscal year in question. Consequently, the 2016/2017 budget will be submitted prior to end of June Beginning in 2010, all school boards were required to convert to a PSAB (Public Sector Accounting Board) basis of accounting. This results in a new definition of balanced budget including the requirement to approve a capital budget in addition to an operating budget. The new PSAB standards follow more closely private sector finance and expenditure principles including, but not limited to, a statement of amortization, deferred capital charges and future liabilities (retirement gratuities). The new balanced budget definition also allows school boards to allocate a portion of the unrestricted accumulated surplus (not to exceed one percent of the Ministry s Grants for Student Needs) funding to balance its budget. Conclusion The 2016/2017 Operating and Capital Budgets of the Halton District School Board have been developed with the mission of inspiring and supporting learning; creating safe, healthy and engaging environments, and providing opportunities for challenge and choice. Lucy Veerman, B. Comm., CPA, CA Superintendent of Business Services and Treasurer 3

4 Section 1 Key Highlights 4

5 Enrolment Statistics Average Daily Enrolment (ADE) Draft Budget Budget Projected % Description 2016/ /2016 Growth Change Elementary Burlington 13, , (57.00) (0.4%) Oakville 15, , % Milton 11, , % Halton Hills 4, , (100.00) (2.1%) Elementary ADE 44, , % Secondary - pupils less than 21 years Burlington 5, , % Oakville 7, , % Milton 2, , % Halton Hills 2, , (28.70) (1.4%) Secondary - pupils less than 21 years ADE 18, , % Total Day School Burlington 18, , % Oakville 23, , % Milton 14, , % Halton Hills 6, , (128.70) (1.9%) Total Day School ADE 62, , % Students 21 years and over - ADE % Notes: ADE calculations are based on 50% of the October 31 Full Time Equivalent and 50% of the March 31 Full Time Equivalent. Secondary includes ADE for those students exceeding 34 credits. 5

6 Enrolment History - 10,000 20,000 30,000 40,000 50,000 60,000 70, / / / / / / / / /16 Revised 2016/17 Projected Elementary Secondary Combined - 5,000 10,000 15,000 20,000 25,000 30,000 35,000 40,000 45,000 50, / / / / / / / / /16 Revised 2016/17 Projected Elementary Elementary - 1,500 3,000 4,500 6,000 7,500 9,000 10,500 12,000 13,500 15,000 16,500 18,000 19, / / / / / / / / /16 Revised 2016/17 Projected Secondary Secondary Combined 6

7 Budget Changes Under Consideration by Administrative Council* Instruction and School Support Staff/ Non-Salary FTE Estimated (Savings) Cost Learning Centre Teachers Staff (8.0) (680,000) Learning Centre Transportation Non-Salary - (95,000) Special Education Learning Resource Teachers Staff (5.0) (425,000) Special Education Itinerant Teachers Staff (4.5) (382,500) Child & Youth Counsellor (Behaviour class) Staff ,650 Applied Behaviour Analysis (ABA) Trainer Staff ,700 IPRC Area Secretarial Staff Staff ,700 Special Education Contingency Staff/ Non-Salary - 500,000 Professional Development (Increase Teacher Capacity) Non-Salary - 300,000 Itinerant Teacher/IPL - International Students Staff ,000 Increase International Student Secretary Staff ,000 Social Worker - International Students & Refugees Staff ,000 Decentralized School Budgets Non-Salary - 178,000 School Connects/EDSBY Support Contractual Staff - 73,000 International Language Supervisors Staff - 25,575 Research Instructional Program Leader Staff (1.0) (96,000) Administrative Computer Replacement Non-Salary - 135,500 System and Corporate Responsibility - Growth and Compliance Labour Relations Officer Position Staff ,000 Purchasing Agent and Buyer Staff ,000 Caretaking Supplies/Equipment Non-Salary - 100,000 Subtotal (10.5) 220,625 Transfer From Accumulated Surplus - 3,543,796 Total Change (10.5) 3,323,171 *Changes have been incorporated into attached schedules, however, all changes are subject to Trustee approval. 7

8 Section 2 Operating Revenue 8

9 Revenue Halton District School Board Summary of Revenue Draft Budget Budget Increase/ 2016/ /2016 (Decrease) Provincial Grants - Grants for Student Needs 645,324, ,921,004 22,403,500 Provincial Grants - Other 1,837,374 3,220,665 (1,383,291) Federal Grants & Fees 263, ,992 - School Generated Funds 19,000,000 19,000,000 - Investment Income 1,250,000 1,225,000 25,000 Other Fees & Revenues Tuition Fees 6,086,720 3,100,000 2,986,720 Rental Income 1,439,545 1,424,493 15,052 Cafeteria Income 60,000 30,000 30,000 Miscellaneous Income 95,442 34,000 61,442 Education Development Charge (EDC) 9,600,000 9,000, ,000 * Other Fees & Revenues Subtotal 17,281,707 13,588,493 3,693,214 Amortization of Deferred Capital Contributions 27,089,003 25,493,805 1,595,198 Total Revenue 712,046, ,712,959 26,333,621 Transfer to/(from) Accumulated Surplus 7,224,267 10,869,950 (3,645,683) ** Total Revenue Net of Transfer to Accumulated Surplus 704,822, ,843,009 29,979,304 Total Expense 704,822, ,843,009 29,979,304 * Revenue adjustments per PSAB requirement ** Additional information included on Transfer to/from Accumulated Surplus per Ministry Compliance Definition 9

10 Provincial Grants - Grants for Student Needs (GSN) Provincial Grants - Grants for Student Needs General Operating Allocation Draft Budget Budget Increase/ 2016/ /2016 (Decrease) Pupil Foundation 334,487, ,804,666 7,683,303 School Foundation 40,766,548 39,687,915 1,078,633 Special Education 83,752,730 84,333,727 (580,997) Language 17,804,051 16,531,627 1,272,424 Learning Opportunity 7,075,651 6,195, ,085 Adult and Continuing Education and Summer School 3,113,001 2,861, ,464 Qualification and Experience 40,688,038 30,398,958 10,289,080 Early Childhood Educator Qualification and Experience 4,042,190 3,725, ,849 New Teacher Induction Program (NTIP) 657, ,197 (212,438) Transportation 15,489,595 14,885, ,396 Administration and Governance 15,934,338 15,466, ,945 School Operations 58,911,857 57,392,081 1,519,776 Community Use of Schools 799, ,997 21,366 First Nation, Métis and Inuit Education 935, , ,922 Safe Schools 992, ,797 27,330 Temporary Accommodation 3,376,475 4,137,372 (760,897) School Renewal 8,651,685 8,593,063 58,622 Capital Interest (Debt and Short Term) Short Term Interest on Capital 102, ,525 (201,775) Capital Debt Support Payments - Interest Portion 12,901,693 13,394,659 (492,966) Capital Grant Land 100, ,000 Other Permanent Financing of NPF 543, ,389 - Restraint Savings (266,661) (266,661) - Transferred to Deferred Capital Contribution School Renewal (5,535,231) (5,476,609) (58,622) * Total Provincial Grants - Grants for Student Needs 645,324, ,921,004 22,403,500 * Grant adjustment per PSAB requirement 10

11 Investment Income 0.2% School Generated Funds 2.7% Total Revenue $712M (Accumulated Surplus - $7M) Other Fees & Revenues 2.4% Amortization of Deferred Capital Contributions 3.8% Provincial Grants - Other 0.3% Provincial Grants - Grants for Student Needs 90.6% Total Provincial Grants - GSN $645M School Operations 9.7% Administration and Governance 2.4% School Renewal 1.3% Other Grants 2.0% Capital Interest 2.0% Transportation 2.4% Qualifications & Experience 6.9% Language 2.7% Pupil Foundation 51.4% Special Education 12.9% School Foundation 6.3% 11

12 Glossary of Terms - Total Provincial Grants (GSN) Chart The revenue categories reflected on the chart are consistent with the Ministry's defined revenues. Pupil Foundation - is a per-pupil allocation that supports the components of a classroom education that are required by, and generally common to, all students. School Foundation - supports the costs of salaries and benefits for Principals, Vice-Principals, and School Secretaries, as well as supplies for school administration purposes. Special Education - provides funding for exceptional pupils and other students who need special education programs and supports. This funding is intended to support the additional programs, services, and equipment required to meet the educational needs of these students. Language - grants for French as a Second Language and English as a Second Language. Qualification & Experience (Q&E) - the Teacher and Early Childhood Educator Q&E allocation provides funding to recognize the placement of teachers and ECE's on the qualifications and experience grid respectively. Transportation - provides funding for home-to-school and school-to-school transportation of students, including transporting students with special needs. Administration and Governance - a capped amount of funding for central administration and governance, including the costs of operating board offices and central facilities. School Operations - provides funding for caretaking, maintenance, and utilities for schools, as well as school renewal. This also includes funding for Community Use of Schools, as well as funding for the relocation and leasing of portables. School Renewal - provides funding for costs of major repairs and renovation of schools. Other Grants - includes grants for Learning Opportunities, Continuing Education, First Nation, NTIP, Safe Schools, MOU Labour Enhancements and Copyright related savings. Capital Interest - provides funding for the interest portion of supported capital debt, as well as bridge financing of not permanently financed capital projects. 12

13 Education Program Other (EPO) - Outside GSN Autism Supports and Training $94,245 Funds to support hands-on practical training modules on Applied Behaviour Analysis (ABA) instructional methods, with increasing skill development to implement ABA instructional methods in the classroom, targeting school based teams, including teachers and other educators working with students with Autism Spectrum Disorder (ASD). Community Use of Schools - Outreach Coordinators $108,000 Funds to enable school boards to hire Outreach Coordinators who help ensure the effectiveness of Community Use of Schools program at the local level through activities such as program coordination, outreach, information sharing, and data collection. The Community Use of Schools program helps all schools offer affordable access to indoor and outdoor school space to not-for profit groups outside of school hours. Early Years Leads Program $180,720 Funds to continue to support a minimum of a.5 FTE Early Leads position to lead system-wide implementation of the vision set out under the Ontario Early Years Policy Framework. Technology and Learning Fund $908,238 Funds to support Ontario's renewed vision to transform and modernize education by investing in deeper learning practices and fostering 21st century global competencies, enabled by technology. Well Being: Safe Accepting and Healthy Schools and Mental Health $158,237 Funds to support the school board's work around the ministry's goal of promoting wellbeing, including continued development and implementation of school board mental health and addictions three year strategies and action plans; further implementation of whole school approach to promoting safe, inclusive and accepting schools; and support for strategies and activities aligning with the Foundations for a Healthy School resource. 13

14 Section 3 Operating Expense 14

15 Summary of Operating Expense by Ministry Category Draft Budget Budget Increase/ EXPENSE 2016/ /2016 (Decrease) Instruction Classroom Teachers 363,410, ,540,148 17,869,955 Supply Staff 14,456,564 13,106,751 1,349,813 Educational Assistants 41,273,523 39,073,904 2,199,619 Early Childhood Educators 14,095,366 13,477, ,462 Textbooks and Supplies 20,280,923 19,267,158 1,013,765 Computers 3,701,518 2,895, ,796 Professionals, Para-professionals & Technical 22,081,656 20,839,338 1,242,318 Library and Guidance 13,479,128 12,473,150 1,005,978 Staff Development 3,697,530 3,437, ,725 Department Heads 797, ,292 15,428 Principals and Vice-Principals 26,800,826 26,157, ,846 School Office 16,704,132 15,721, ,242 Coordinators and Consultants 7,257,473 7,299,044 (41,571) Continuing Education 2,281,963 2,231,295 50,668 Instruction Total 550,318, ,304,381 28,014,044 Administration Trustees 324, ,429 1,834 Director and Supervisory Officers 2,618,484 2,683,504 (65,020) Board Administration 11,782,076 11,300, ,059 Amortization - Administration 125, ,106 1,475 Administration Total 14,850,404 14,430, ,348 Transportation Pupil Transportation 15,454,025 14,770, ,808 Transportation - Provincial Schools 203, ,040 18,324 Transportation Total 15,657,389 14,955, ,132 Pupil Accommodation School Operations and Maintenance 57,860,377 56,398,922 1,461,455 School Renewal 3,116,454 3,116,454 - Amortization - Pupil Accommodation 27,535,330 25,950,497 1,584,833 Other Pupil Accommodation 14,108,732 14,423,544 (314,812) Pupil Accommodation Total 102,620,893 99,889,417 2,731,476 Other Expense Education Program Other Projects (EPO) 831,813 2,853,225 (2,021,412) Provision for Contingencies 1,000, , ,716 Permanent Financing of NPF 543, ,389 - School Generated Funds 19,000,000 19,000,000 - Other Expense Total 21,375,202 23,263,898 (1,888,696) Grand Total 704,822, ,843,009 29,979,304 15

16 Total Operating Expense $705M Pupil Accommodation 14.6% Other 3.0% Transportation 2.2% Administration 2.1% Instruction 78.1% Educational Assistants 2.6% Library and Guidance 2.4% Professionals, Paraprofessionals and Technical 4.0% Computers 0.7% Textbooks and Supplies 3.7% Staff Development 0.7% Department Heads 0.1% Total Instruction $550M Principals and Vice- Principals 4.9% School Office 3.0% Coordinators and Consultants 1.3% Continuing Education 0.4% Early Childhood Educators 7.5% Supply Teachers 2.7% Classroom Teachers 66.0% 16

17 Glossary of Terms - Total Instruction Chart Classroom Teachers Elementary & Secondary Salaries, benefits and mileage related to Teachers. Supply Teachers Charges for Supply Teachers hired as a result of a short or longer-term absence of a Teacher. Also includes Teachers hired in order to provide release time for a Teacher. Educational Assistants Includes salaries of Educational Assistants and Teacher Assistants who support Teachers in the classroom. Early Childhood Educators Includes salaries of Early Childhood Educators who support Teachers in the Full Day Kindergarten program. Textbooks and Supplies Textbooks, workbooks, resource materials, updating library resource materials, instructional software, CD ROMs, DVDs and internet expenses. Computers Classroom computers (hardware only) and the associated network costs. Professionals & Para-professionals and Technical Salaries and benefits for staff who provide support services to students and Teachers, such as Attendance Counsellors, Student Supervisors, Hall Monitors, Social Workers, Child and Youth Counsellors, Community Workers, Computer Technicians, Psychologists, Psychometrists and Speech Pathologists. Library & Guidance Includes expenses relating to library and guidance services within schools, including salaries of Teachers and Library Technicians. Staff Development Includes professional development expenses and professional memberships for teaching, school support staff and Supervisory Officers. Department Heads Includes Department Head allowance only. Principals and Vice-Principals Includes expenses relating to the management and administration of schools, including for example, Principal and Vice-Principal salaries, benefits and related supplies & services. School Office Includes expenses relating to the management of schools, including for example, Secretarial salaries, benefits and related supplies & services. Coordinators and Consultants Includes expenses relating to Coordinators & Consultants, curriculum development or program support. Continuing Education Includes all current salary, benefits, supply and service expenses relating to the delivery of Continuing Education, Summer School and International Languages programs (non-day school program). 17

18 Classroom Teachers Supply Staff Educational Assistants Early Childhood Educators Textbooks and Supplies Computers Professionals, Paraprofessionals & Technical Library and Guidance Staff Development Department Heads Principals and Vice-Principals School Office Coordinators and Consultants Continuing Education Administration Transportation Pupil Accommodation Other Halton District School Board Draft 2016/2017 Operating Expense by Ministry Category Variance Description $K= Thousand The $17,870K increase includes the addition of 17.5 Elementary Teachers and 38.1 Secondary Teachers due to enrolment growth, 1.25% across the board salary increase and removal of the delay in grid movement per the central labour agreement. This is partially offset by the reduction of 17.5 Elementary Special Education Teachers to reflect change in delivery model. The $1,350K increase reflects the impact of projected rising trends in usage and the impact of the central labour agreement. The $2,200K increase includes the addition of 35 Educational Assistants and 1.25% across the board salary increase per the central labour agreement. The $617K increase includes the addition of 1 Early Childhood Educator, 1.25% across the board salary increase and removal of the delay in grid movement per the central labour agreement. The $1,014K increase includes the addition of a new decentralized school budget supplement based on the School Needs index and transfer of Education Program Other (EPO) funding into the GSN including Outdoor Education, partially offset by a reduction in fees paid to other boards for e-learning. The $806K increase reflects the acquisition of school technology funded through the Technology Learning Fund 21st Century Learning EPO. The $1,242K increase includes the addition of.5 Child and Youth Counsellor, 1 IPRC Clerical Support, 1 Applied Behaviour Analysis Trainer and 1 Social Worker for International Students and Refugee Support. This increase is also reflective of central labour agreements. The $1,006K increase includes the addition of 2.5 Elementary and 3 Secondary Library and Guidance Teachers due to enrolment growth, 1.25% across the board salary increase and removal of the delay in grid movement per central labour agreements. The $260K increase includes professional development and training to increase teacher capacity specifically related to special education. The small increase of $15K represents the increase of department head allowances based on shifting enrolment between secondary schools and impact of the central labour agreement. The $643K increase incudes the addition of 1 Elementary Vice-Principal and estimated impact of the central labour agreement once finalized. The $982K increase includes the addition of 5.2 Clerical Support Staff due to enrolment growth, 1.25% across the board salary increase per the central labour agreement and increase in administrative computer replacement. The $42K decrease includes turnover and job classification savings, partially offset by implementation of central labour agreements. The $51K increase includes the impact of central labour agreements as well as addition of International Language Supervisors. The $420K increase includes the impact of central labour agreements and the upgrade of financial system software. Also included is the continued support for Records Management implementation. The $702K increase reflects an increase in operator costs per contractual agreements and projected service delivery. The $2,731 increase reflects the implementation of central labour agreements, projected increases in utilities, amortization and contract cleaning, partially offset by reduction in insurance cost and capital interest. The $1,889 decrease is a result of Ministry initiative to transfer EPO funding into the Grants for Student Needs. 18

19 Summary of Full Time Equivalent (FTE) by Ministry Category Draft Budget Budget Increase/ 2016/ /2016 (Decrease) Instruction Teachers Classroom Teachers Elementary Classroom Teachers 2, , Note 1 English Language Learners Note 1 Transitions Learning Resource (LRT) Math Coaches Care, Treatment, Custody and Corrections Special Education Learning Centre (8.0) Note 2 Special Education Learning Resource (LRT) (5.0) Note 2 Special Education Itinerant (4.5) Note 2 Special Education Self-Contained Special Education SERT Note 1 Classroom Teachers Secondary Classroom Teachers 1, , Note 1 English Language Learners Note 1 HOPES Native Studies (2.5) Note 1 Inclusive Education Care, Treatment, Custody and Corrections Special Education Itinerant Special Education Self-Contained Note 1 Special Education SERT Note 1 Teachers Total 3, , Early Childhood Educators Schools Note 1 Early Childhood Educators Total Educational Assistants English Language Learners Care, Treatment, Custody and Corrections Special Education Note 3 Educational Assistants Total Professionals, Paraprofessionals and Technical Educational Assistants Food Schools Child & Youth Counsellors Special Education Note 2 Note 1) Reflects impact of enrolment fluctuation and compliance Note 2) Reflects changes under consideration by Administrative Council Note 3) Board Report (January 2016) 19

20 Summary of Full Time Equivalent (FTE) by Ministry Category Draft Budget Budget Increase/ 2016/ /2016 (Decrease) Professionals, Paraprofessionals and Technical Clerical and Secretarial Media Schools Special Education Note 2 Psychoeducational Consultants Special Education Social Workers Safe Schools Special Education Other Note 2 Speech-Language Pathologists Special Education Management and Support Staff Applied Behavioural Analysis Note 2 Full Day Kindergarten Information Technology Media Program Services Safe Schools Schools Understanding and Managing Aggressive Behaviour Special Education Technical & Specialized Director's Office Information Technology Special Equipment Amount Student Supervisors Schools Continuing Education Assistants Gary Allan HS Professionals, Paraprofessionals and Technical Total Library and Guidance Classroom Teachers Elementary Guidance Note 1 Library Note 1 Classroom Teachers Secondary Guidance Note 1 Library Library Technicians School Administration Library and Guidance Total Note 1) Reflects impact of enrolment fluctuation and compliance Note 2) Reflects changes under consideration by Administrative Council 20

21 Summary of Full Time Equivalent (FTE) by Ministry Category Draft Budget Budget Increase/ 2016/ /2016 (Decrease) 58 Staff Development Management and Support Staff Staff Development Principals System Principal Staff Development Total Principals and Vice-Principals Principals School Administration Care, Treatment, Custody and Corrections Vice-Principals School Administration Note 1 Care, Treatment, Custody and Corrections Principals and Vice-Principals Total School Office Clerical and Secretarial School Administration Note 1 Care, Treatment, Custody and Corrections Management and Support Staff School Administration School Office Total Coordinators and Consultants Clerical and Secretarial System Support Note 2 Director and Supervisory Officers Student Success School Effectiveness Instructional Program Leaders (IPL) e-learning English Language Learners Equity/Inclusive Curriculum Ontario Focused Intervention Partnership Program Services Elementary Program Services Secondary Note 2 Research (1.0) Note 2 Special Education Elementary Note 4 Special Education Secondary (1.0) Note 4 Note 1) Reflects impact of enrolment fluctuation and compliance Note 2) Reflects changes under consideration by Administrative Council Note 4) Change in panel 21

22 Summary of Full Time Equivalent (FTE) by Ministry Category Draft Budget Budget Increase/ 2016/ /2016 (Decrease) Coordinators and Consultants Management and Support Staff System Support Principals System Principals Vice-Principals System Vice-Principals Coordinators and Consultants Total Continuing Education Management and Support Staff School Administration Vice-Principals School Administration Continuing Education Total Instruction Total 5, , Administration 64 Trustees Trustees Trustees Total Director and Supervisory Officers Associate Director Business Services Director Facility Services Human Resources Information Technology (1.0) Note 5 Program Services School Superintendent Note 5 Special Education Director and Supervisory Officers Total Note 5) Reflects impact of realignment 22

23 Summary of Full Time Equivalent (FTE) by Ministry Category Draft Budget Budget Increase/ 2016/ /2016 (Decrease) Board Administration Caretakers J.W.Singleton Cleaners J.W.Singleton Clerical and Secretarial Business Services Note 2 Director's Office Management and Support Staff Business Services Note 2 Director Human Resources Note 2 Information Technology Planning School Operations Special Education Halton Learning Foundation Learning Foundation Board Administration Total Administration Total Pupil Accommodation 70 School Operations and Maintenance Caretakers Facility Services Note 6 Maintenance Note 6 Cleaners Facility Services (2.2) Note 6 Clerical and Secretarial Facility Services Management and Support Staff Facility Services Health & Safety Note 5 WSIB (2.0) Note 5 School Operations and Maintenance Total (0.0) Pupil Accommodation Total (0.0) Grand Total 6, , Note 2) Reflects changes under consideration by Administrative Council Note 5) Reflects impact of realignment Note 6) Reflects change in job classification 23

24 Expense by Funding Source Category FTE Revenue Expense Variance Instruction 5, ,356, ,318,425 (8,961,719) Administration ,803,788 14,850,404 2,953,384 Transportation 15,557,756 15,657,389 (99,633) Pupil Accommodation ,728, ,620,893 7,107,968 Other 20,375,202 21,375,202 (1,000,000) Total 6, ,822, ,822,313-24

25 Instruction Expense Instruction Draft Budget Budget Increase/ 2016/ /2016 (Decrease) Classroom Teachers Salaries and Benefits 363,320, ,450,148 17,869,955 Supplies and Services 90,000 90,000 - Classroom Teachers Total 363,410, ,540,148 17,869,955 Supply Staff Salaries and Benefits 14,456,564 13,106,751 1,349,813 Supply Staff Total 14,456,564 13,106,751 1,349,813 Educational Assistants Salaries and Benefits 41,273,523 39,073,904 2,199,619 Educational Assistants Total 41,273,523 39,073,904 2,199,619 Early Childhood Educators Salaries and Benefits 14,095,366 13,477, ,462 Early Childhood Educators Total 14,095,366 13,477, ,462 Textbooks and Supplies Supplies and Services 17,603,607 17,227, ,791 Fees, Contractual and Rentals 2,572,716 1,934, ,974 Other 104, ,600 - Textbooks and Supplies Total 20,280,923 19,267,158 1,013,765 Computers Supplies and Services 2,355,939 1,535, ,827 Fees, Contractual and Rentals 1,345,579 1,360,610 (15,031) Computers Total 3,701,518 2,895, ,796 Professionals, Para & Technical Salaries and Benefits 20,781,445 20,061, ,266 Supplies and Services 375, ,731 (3,631) Fees, Contractual and Rentals 896, , ,823 Other 28,990 55,130 (26,140) Professionals, Para & Technical Total 22,081,656 20,839,338 1,242,318 25

26 Instruction Expense Instruction Library and Guidance Draft Budget Budget Increase/ 2016/ /2016 (Decrease) Salaries and Benefits 13,462,128 12,456,150 1,005,978 Supplies and Services 17,000 17,000 - Library and Guidance Total 13,479,128 12,473,150 1,005,978 Staff Development Staff Development 3,697,530 3,437, ,725 Staff Development Total 3,697,530 3,437, ,725 Department Heads Salaries and Benefits 797, ,292 15,428 Department Heads Total 797, ,292 15,428 Principals and Vice-Principals Salaries and Benefits 26,398,251 25,747, ,525 Staff Development 296, ,278 2,547 Supplies and Services 58,000 69,838 (11,838) Other 47,750 46,138 1,612 Principals and Vice-Principals Total 26,800,826 26,157, ,846 School Office Salaries and Benefits 15,980,886 15,141, ,233 Staff Development 20,000 17,000 3,000 Supplies and Services 244, , ,275 Fees, Contractual and Rentals 458, ,677 4,734 School Office Total 16,704,132 15,721, ,242 Coordinators and Consultants Salaries and Benefits 7,016,376 7,045,638 (29,262) Supplies and Services 193, ,306 (14,239) Fees, Contractual and Rentals 44,930 43,000 1,930 Other 3,100 3,100 - Coordinators and Consultants Total 7,257,473 7,299,044 (41,571) Continuing Education Salaries and Benefits 1,918,378 1,873,596 44,782 Supplies and Services 79,445 73,559 5,886 Fees, Contractual and Rentals 284, ,140 - Continuing Education Total 2,281,963 2,231,295 50,668 Grand Total 550,318, ,304,381 28,014,044 26

27 Detail of Instruction - Textbooks and Supplies Expense Instruction Draft Budget Budget Increase/ 2016/ /2016 (Decrease) Textbooks and Supplies Supplies and Services Care, Treatment, Custody and Corrections 92, ,305 (15,112) Decentralized School Budgets 12,488,084 12,317, ,474 Equity Inclusion 21,320 21,320 - Family of Schools 199, ,000 - Full Day Kindergarten 11,815 12,500 (685) Health Supplies 70,000 70,000 - Integration New Schools/Boundary Reviews 60,000 60,000 - Math Software 10, ,000 (110,000) Media & Library 134, ,376 (1,500) Program Services Subject Specific 810, ,930 (15,516) Safe Schools 41,591 50,700 (9,109) School Effectiveness Framework 35,586 35,586 - School Innovations 25,000 25,000 - Special Education Resources and Support 62, ,504 (60,191) Special Equipment Amount 2,772,160 2,709,839 62,321 Specialist High Skills Major 12,000 12,000 - Student Success 5,280 5,280 - Tell Them From Me Survey 85,586 85,586 - Outdoor Education 375, ,109 Other Resources and Support 291, ,280 (20,000) Supplies and Services Total 17,603,607 17,227, ,791 Fees, Contractual And Rentals Copyright 6,606 6,606 - e-learning Tuition Other Boards 31, ,000 (218,825) Internet Connectivity 168, ,596 (1,031) Internet Redundancy 73,000 72, Media & Library 66,000 66,000 - Parent Engagement 67,297 65,373 1,924 Science & Tech Ed Safety 117, ,000 - Software Fees 515, , ,513 Special Education Resources and Support 160,000 6, ,000 Specialist High Skills Major 745, ,316 11,798 Other Resources and Support 622, , ,879 Fees, Contractual and Rentals Total 2,572,716 1,934, ,974 27

28 Decentralized School Budget Allocation Model ELEMENTARY BUDGET MODEL SECONDARY BUDGET MODEL Base Allocation per school $5, Base Allocation per school $5, General per pupil $38.00 General per pupil $58.00 Student Fee Offset per pupil $20.00 Student Fee Offset Per Pupil $35.00 School Council Allocation per school $ School Council Allocation per school $ School Council Meeting Expense Supplement $ School Council Meeting Expense Supplement $ School PD - per FTE $4.50 School PD - per ADE $4.50 Textbooks per pupil Grades 1-3 $20.00 Textbook Allocation per ADE $60.00 Textbooks per pupil Grades 4 & 5 $30.00 Library Allocation per pupil $25.00 Textbooks per pupil Grades 6, 7 & 8 $38.00 School Office Allocation per pupil $20.00 Textbooks per pupil Self Contained (incl. Gifted) $38.00 Native Studies Start-up Yr. 1 per course $2, Library Allocation per pupil $20.00 Native Studies Yr. 2 and beyond per course $1, School Office Allocation per pupil $20.00 Immersion Library per school $1, New Classes FDK $6, Core Library per school $1, New Classes Gr. 1-8 $3, ESL Supplement (per identified student) $25.00 French Immersion Library Primary (1-3) $10.50 Tech - Level 1 per credit $15.00 French Immersion Library Junior (4,5) $12.00 Tech - Level 2 per credit $30.00 French Immersion Library Int. (6,7,8) $14.00 Tech - Level 3 per credit $45.00 ESL Supplement (per identified student) $25.00 Students with IEPs - Regular Class $15.00 Grade 7-8 (tech / music) Allocation $20.00 Self Contained - Secondary per student: Elementary SPED JK - 3 FTE $2.00 Positive Return of Pupils to School (PROPS) $20.00 Students with IEPs - Regular Class $10.00 Life Skills $ Self Contained per pupil (except Life Skills) $20.00 Centres $ Self Contained per pupil - Life Skills $ Special Supplements: Special Supplements: New School Opening Celebration $1, New School Opening Celebration $1, th Anniversary Celebration $1, th Anniversary Celebration $1, Athletic Supplement Variable International Baccalaureate $12, School Needs Index $178, Athletic Supplement Variable 28

29 Detail of Instruction - Computers Expense Instruction Draft Budget Budget Increase/ 2016/ /2016 (Decrease) Computers Supplies and Services Classroom Computer Support 2,071,074 1,240, ,827 Computers & Audio Visual 149, ,638 - Network Security-Firewall 11,000 11,000 - Repairs-Furniture & Equipment 102, ,727 (10,000) Storage Area Network 16,500 16,500 - Vandalism 5,000 5,000 - Fees, Contractual and Rentals CHATT - 88,488 (88,488) Classroom Computer Support 47,148 59,910 (12,762) Maintenance Fees 206, , ,398 Network Security-Firewall 237, ,333 8,857 Wide Area Network 854, ,870 (26,036) Computers Total 3,701,518 2,895, ,796 29

30 Detail of Instruction - Staff Development Expense Instruction Draft Budget Budget Increase/ 2016/ /2016 (Decrease) Staff Development Contractual PD 42,550 40,050 2,500 e-learning 18,000 18,000 - Full Day Kindergarten 25,800 25,800 - Health & Safety 193, ,200 (16,000) Leadership 6,500 24,047 (17,547) New Teacher Induction Program 607, ,314 (171,555) Program Services Subject Specific 1,049, ,746 70,466 Research 3,000 3,000 - Safe Schools 91,704 83,704 8,000 Safety & Well Being 37,900 37,900 - Special Education 717, , ,850 Student Success 834, ,990 40,686 Technology 69,779 64,454 5,325 Staff Development Total 3,697,530 3,437, ,725 30

31 Administration Expense Draft Budget Budget Increase/ 2016/ /2016 (Decrease) Administration Trustees Salaries and Benefits Trustees 204, ,831 1,834 Student Trustees 5,098 5,098 - Supplies and Services Computer Lease 3,000 3,000 - Mileage 11,000 11,000 - Student Trustees 17,500 17,500 - Telephone/Cell/Fax 28,000 28,000 - Trustee Supplies 55,000 55,000 - Trustees Total 324, ,429 1,834 Director and Supervisory Officers Salaries and Benefits 2,471,144 2,526,704 (55,560) Staff Development 73,000 77,000 (4,000) Supplies and Services Other 74,340 79,800 (5,460) Director and Supervisory Officers Total 2,618,484 2,683,504 (65,020) Board Administration Salaries and Benefits 8,741,478 8,208, ,764 Staff Development 132, ,930 17,500 Supplies and Services Admin Building Maintenance 65,000 65,000 - Furniture & Equipment 45,000 45,000 - Labour Relations 43,892 43,892 - Meeting Expenses 19,862 17,862 2,000 Mileage 29,500 29, Office Supplies & Services 280, ,945 (52,672) Recruitment of Staff 85,000 85,000 - Telephone/Cell/Fax 199,782 78, ,273 Utilities - Hydro 133, ,412 - Utilities - Natural Gas 19,035 19,035 - Fees, Contractual and Rentals Attendance Management 7,500 7,500 - Audit & Professional Fees 140, ,500 (2,500) Board Website Upgrade - 100,000 (100,000) Communications 13,000 7,000 6,000 Communications Audit 10,000-10,000 Human Resources Contractual Support 84,000 84,000 - Legal Fees 315, ,000 (35,000) Other Resources and Support 95,035 73,950 21,085 Payroll Fees 241, ,000 10,000 Professional Fees 21,940 21,940 - Records Management Project 200, ,000 Software Maintenance Fees 684, ,004 (265,000) Other 175, ,824 16,109 Board Administration Total 11,782,076 11,300, ,059 Amortization - Administration Amortization and Write Downs 125, ,106 1,475 Amortization - Administration Total 125, ,106 1,475 Administration Total 14,850,404 14,430, ,348 31

32 Transportation Expense Transportation Draft Budget Budget Increase/ 2016/ /2016 (Decrease) Pupil Transportation Administration 982,431 1,002,473 (20,042) Regular Bronte Creek Transportation 115, ,613 1,387 Bus Passes 75,000 75,000 - English Language Learners (ELL) Transportation 115,000 56,029 58,971 Essential Level Transportation 275, ,812 10,188 Gary Allan High School Transportation 19,500 38,200 (18,700) Home to School (Includes French Immersion) 7,747,762 7,555, ,998 HOPES Transportation 72,000 61,800 10,200 Late Buses Transportation 16,500 15, Safety Programs 82,567 85,443 (2,876) School Bus Orientation Day 3,275 3, Specialist High Skills Major Transportation 145,000 43, ,109 Other Transportation 109, ,600 (25,610) Special Education Care, Treatment, Custody and Corrections Transportation 293, ,362 (54,862) Early Language Development Transportation 245, ,491 30,509 Gifted Transportation 1,235,000 1,115, ,100 Home to School Special Needs Transportation 2,452,500 2,163, ,448 Mobility Accessible Transportation 692, ,530 89,470 Special Education Wheel Chair Transportation 315, ,831 (42,831) Special Education Transportation 462, ,509 29,491 The Learning Centre Transportation - 84,087 (84,087) Pupil Transportation Total 15,454,025 14,770, ,808 Transportation - Prov Schools Provincial Schools 203, ,040 18,324 Transportation Total 15,657,389 14,955, ,132 32

33 Pupil Accommodation Expense Pupil Accommodation Draft Budget Budget Increase/ 2016/ /2016 (Decrease) School Operations and Maintenance Salaries and Benefits 24,228,466 23,685, ,384 Staff Development Staff Development 42,657 36,657 6,000 Supplies and Services Cafeteria 145,000 45, ,000 Caretaking 1,108,000 1,108,000 - Day to Day Maintenance 5,195,679 5,127,544 68,135 Office Supplies & Services 83, ,575 (36,934) Utilities - Fuel Oil 88,000 88,000 - Utilities - Hydro 8,605,428 7,880, ,950 Utilities - Natural Gas 2,520,340 2,275, ,537 Utilities - Water/Sewage 1,495,000 1,435,801 59,199 Vandalism 600, ,000 - Other Resources and Support 210, ,000 - Fees, Contractual and Rentals Contract Cleaning 3,892,505 3,747, ,762 Garbage Collection 310, ,000 10,000 Insurance 816,253 1,159,497 (343,244) Lockdown/Lockout 10,000 10,000 - Maintenance Contracts 1,179,000 1,179,000 - Snow Removal 1,500,000 1,500,000 - Software Maintenance Fees 19,479 18,205 1,274 Special Education 175, ,000 - Surveillance 405, ,000 - Temporary Accommodation 4,993,175 5,054,072 (60,897) Other Resources and Support 234, , Other 2,755 2,755 - School Operations and Maintenance Total 57,860,377 56,398,922 1,461,455 School Renewal Supplies and Services Renewal Projects 3,116,454 3,116,454 - School Renewal Total 3,116,454 3,116,454 - Amortization - Pupil Accommodation Amortization and Write Downs 27,535,330 25,950,497 1,584,833 Amortization - Pupil Accommodation Total 27,535,330 25,950,497 1,584,833 Other Pupil Accommodation Interest Charges on Capital 14,108,732 14,423,544 (314,812) Other Pupil Accommodation Total 14,108,732 14,423,544 (314,812) Pupil Accommodation Total 102,620,893 99,889,417 2,731,476 33

34 Other Expense Other Expense Draft Budget Budget Increase/ 2016/ /2016 (Decrease) Provision For Contingencies 1,000, , ,716 Education Program Other Projects (EPO) 831,813 2,853,225 (2,021,412) Permanent Financing of NPF 543, ,389 - School Generated Funds 19,000,000 19,000,000 - Other Expense Total 21,375,202 23,263,898 (1,888,696) 34

35 Section 4 Capital Budget Detail 35

36 Capital Budget Capital Expense Ministry Funded Ministry Approved Capital Financing Education Development Charges Proceeds of Disposition Total Financing per EFIS Board Allocated Capital Funding ** Accumulated Surplus Total Financing New Schools - Land 16,900,000 16,900,000 16,900,000 16,900,000 Existing Schools (Additions) Building, Equipment and Land Prep* 15,245,402 12,940,103 2,111,500 15,051, ,799 15,245,402 Closing the Gap 2,822,000 2,822,000 2,822,000 2,822,000 School Renewal 5,535,231 5,535,231 5,535,231 5,535,231 School Condition Improvement 8,435,810 8,435,810 8,435,810 8,435,810 48,938,443 26,911,144 16,900,000 4,933,500 48,744, ,799 48,938,443 * Includes balance of expenditures for Ministry approved projects - New Martin Street P.S., Alton Village P.S. addition and Craig Kielburger S.S. addition. ** This represents the balance of funding for the Craig Kielburger S.S. Greenhouse that is to be constructed along with the 10 classroom addition. 36

37 Section 5 Ministry Compliance 37

38 Class Size Class Size parameters have been included in the budget according to Ministry regulation as follows: Primary Class Size (JK to Grade 3): > At least 90 percent of primary classes have 20 or fewer students > 100 percent of primary classes have 23 or fewer students, and > 100 percent of combined Grade 3-4 classes have 23 or fewer students Junior and Intermediate (Grade 4 to 8): > Board-wide average 25.1 students, a reduction of.5 students from Secondary (Grade 9 to 12): > Board-wide average 22 students Administration and Governance Expense: Halton District School Board Detail of Ministry Compliance Trustees 324,263 Directors / Supervisory Officers 2,618,484 Board Administration 11,782,076 Total Expense 14,724,823 Revenue: Administration and Governance Allocation 16,112,950 Less: Amount of Compensation Restraints savings (163,713) Administration and Governance Allocation adjusted 15,949,237 Other Revenue Sources 1,728,970 Total Revenue 17,678,207 Revenue over Expense 2,953,384 Amount by which board is non-compliant with enveloping provision for Admin & Governance - Temporary Accommodation Expense: Expense for Portable moves, leases and purchases 4,076,475 Revenue: Current year Temporary Accommodation Allocation 3,376,475 Amount of revenue to be received for Temporary Accommodation 3,376,475 School Renewal Expense: School Renewal - Enveloping Maximum Operating Expenses Permitted 3,116,454 Revenue: Current year School Renewal allocation 8,651,685 Less: School Renewal - Enveloping Capital Expenditure (5,535,231) Amount of deferred revenues available of non-capitalized school renewal expense 3,116,454 Amount of deferred revenue to be transferred out to revenues 3,116,454 School Condition Improvement Expense: Capital expense for School Condition Improvement 8,435,810 Revenue: Total School Condition Improvement deferred revenues available for the school year 8,435,810 Amount of deferred revenues to be transferred to Deferred Capital Contribution (DCC) 8,435,810 38

39 Detail of Ministry Compliance Mental Health Leader Expense: Mental Health Leader - Salaries and Benefits 155,068 Revenue: Current year Mental Health Leader allocation 121,161 Amount by which board is non-compliant with enveloping provision for Mental Health Leader - New Teacher Induction Program (NTIP) Expense: NTIP Expenses 657,759 Revenue: NTIP Teacher Amount 607,759 NTIP Board Amount 50,000 Total Revenue 657,759 Amount of revenue to be received for NTIP 657,759 Learning Opportunity Grant (LOG) Student Achievement Expense: Student Achievement Category Total 4,125,977 Revenue: Literacy and Math Outside the School Day 406,981 Student Success, Grades 7 to 12 1,251,213 Grade 7 and 8 Literacy and Numeracy and Student Achievement 696,166 School Effectiveness Framework 345,758 OFIP Tutoring 261,990 Specialist High Skills Major (SHSM) 626,760 Outdoor Education 537,109 Total Revenue 4,125,977 Amount by which board is non-compliant with enveloping provision for Student Achievement Category - Library Staff Expense: Library Staff 189,860 Revenue: Library Staff 189,860 Amount of revenue to be received for Library Staff 189,860 First Nation, Metis, and Inuit (FNMI) Per-pupil Amount Expense: FNMI - dedicated position to Support FNMI policy framework 93,049 FNMI - expenses to support Board Action Plans on FNMI Education (BAP) 72,471 Total Expense 165,520 Revenue: FNMI Enveloping - Minimum Allocation 165,520 Amount of revenue to be received for FNMI 165,520 39