Education Funding for Alberta School Authorities. March 18, Role of School Finance Branch

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1 Education Funding for Alberta School Authorities March 18, 2016 Role of School Finance Branch Determine, process, and reconcile funding allocations Manage payment and data systems Produce the Funding Manual for School Authorities Oversee internal controls and risk management process 1

2 Key Documents School Act Legislation governing education of students Right of access, responsibility to students, residency Guide to Education Governs program delivery for students Funding Manual for School Authorities Sets out conditions and details under which funding is allocated to school authorities Alberta s Funding Framework 2

3 Education A Government Priority Operational Expenses By Ministry - Budget 2015 Other Ministries 8% Agriculture & Forestry 2% Transportation 3% Treasury Board and Finance 3% Municipal Affairs 3% Justice & Solicitor General 3% Health 41% Human Services 9% Advanced Education 12% Education 16% Where Does Education Funding Come From? 3

4 Education Funding Sources The education property tax is pooled into the Alberta School Foundation Fund, and then distributed among Alberta's public and separate school boards on an equal per-student basis The total amount of education property tax is based on 32 percent of Education s operating cost Using two revenue streams provides stability for education funding and ensures equitable access of quality education for all students across Alberta 4

5 Funding Framework Three Pillars Funding Method of allocating funds equitably Approximately 25 different grants Addresses common costs as well as unique characteristics and circumstances of school authorities Flexibility Majority of funding is flexible Only a few targeted grants must be used for the purpose provided Supports local decision making Accountability Measuring achievement and improvement Using results to improve programs for students Transparency for how school boards use their financial resources Types of Grants Base Instruction Largest component of funding Provided for every eligible full-time equivalent student ECS to Grade 9 per student basis Grades 10 to 12 based on credit enrolment units (CEUs) Differential Funding Based on the unique characteristics of each authority Demographic the types of students served Geographic area of the province in which students live Economic economic conditions under which students are served Examples: Inclusive Education, Equity of Opportunity, Transportation, Plant, Operations and Maintenance, English as a Second Language, First Nations, Métis and Inuit (FNMI), Socio-Economic Status 100% Flexible Targeted Funding Provided for specific provincial initiatives Must be used for the initiative for which it was provided Examples: Regional Collaborative Service Delivery, SuperNet 5

6 Funding Eligibility Most grants are per pupil driven September 30 enrolment Funding claims must be accurate and meet eligibility requirements Citizenship Residency Access to instruction Coding ESL, Refugee, FNMI Funding eligibility monitored by Department System controls, random sampling, desk audits and on-site audits Funding and Data Systems 6

7 Funding and Data Systems Provincial Approach to Student Information (PASI) Where all student data is entered (enrolments and course marks) Funding Event System (FES) Applies the Funding Manual rules to PASI data Determines funding eligibility School Authority Funding and Revenue System (SAFRS) Applies grant rates and payment schedules to FES data Determines funding allocations Program Unit Funding System (PUFS) Used to apply for Program Unit funding for ECS children with severe disabilities Funding and Data Systems 7

8 Provincial Approach to Student Information (PASI) Jurisdictions submit student data through PASI Accurate and timely submission is critical for funding Funding Event System (FES) Applies the Funding Manual rules to PASI data to determine funding eligibility Age, September 30th enrolment, grant codes 8

9 Funding Event System (FES) Provides enrolment details Funding Event System (FES) Provides payment details 9

10 Funding Event System (FES) Provides enrolment details for each payment English as a Second Language Funded Years Report 10

11 Equity of Opportunity Funding Report Program Unit Funding System (PUFS) Funding application for ECS children with severe special needs Application Due November 30 Budget Due March 5 Actual Expenditures Due October 31 11

12 Outside the Funding System Education Service Agreements Required to receive funding for resident students attending other institutions or schools outside their jurisdiction (i.e., out of province) An example would be on-reserve First Nations students attending provincial schools Institutional Programs Requires application, budget and final costs Regional Consortium Funding Funding provided at specified rate per funding manual Regional Collaborative Service Delivery Funding Banker boards must provide budget or strategic plan and final costs Secure SharePoint Site Purpose of the SharePoint Site is to provide a secure and safe mechanism to send and receive files that may have confidential information to Alberta Education Strategic Financial Services (SFS) Examples include BOSS enrolment audits, CEU monitoring, Transportation audits/applications, School Finance enrolment audits, Priority School conflicts and Course conflicts In the future, we would like to expand the use of the site to include all types of documentation that is regularly sent between School jurisdictions and SFS Need to address OAG concern about data integrity and security 12

13 Access to SharePoint Site SharePoint Registration Form 13

14 SharePoint Registration Form SharePoint Site 14

15 Future Systems Development Strategic Financial Services Sector is currently assessing it s existing applications to determine if a better system can feasibly be implemented to improve current operations Existing applications are aging and it is a challenge keeping up with the expanding business needs of the Ministry and School Jurisdictions Goal is to have a system in place which is integrated and utilizes the use of Enterprise Architecture Other Financial Supports 15

16 School Jurisdiction Budget Profiles Budget profiles for all School Jurisdictions are posted on the Alberta Education website Profiles are normally updated once a year after the Provincial Budget has been announced Keep in mind they are estimates only prepared with the best available information at the time As of May, 2015 * Funding for the 2015/2016 school year is a projection only and may not reflect the amount paid to the school authority. Payments will be based on the authority s student enrolment and courses taken by high school students in the 2015/2016 school year. Enrolment Estimated Projection School Year 2014/2015 * Enrolment % 2015/2016 * Enrolment Projections Enrolment for Early Childhood Services 1, % 1,753 Enrolment for Grades , % 19,310 Funding Profiles On the Alberta Education website Funding Framework Estimates Estimate Grant Rate % Estimated Projection Base Funding 2014/2015 * Change Enrolment % 2015/2016 Early Childhood Services Base Funding $5,771, % -0.3% $5,858,000 Base Funding (Grades 1-9) $95,019, % 4.0% $100,571,000 Base Funding (Grades 10-12) $28,145, % 2.2% $29,279,000 Home Education $30, % 3.6% $32,000 Class Size - Early Childhood Services to Grade 3 $9,292, % 4.0% $9,854,000 Class Size - Career Technology Studies $452, % 2.2% $471,000 Sub -Total $138,709,000 $146,065,000 Base Funding - Non-Teacher Compensation - B $0 0.0% 3.40% $0 Early Childhood Services Base Funding - B $0 0.0% -0.30% $0 Base Funding (Grades 1-9) - B $0 0.0% 3.97% $0 Base Funding (Grades 10-12) -B $0 0.0% 2.19% $0 Home Education - B $0 0.0% 3.57% $0 Lump Sum Payment to Teachers - One time $1,142,000 Additional Funding - For Differential Factors Budget Mitigation Funding $0 $0 ECS Program Unit $3,197, % 0.0% $3,197,000 ECS Mild/Moderate Disabilities/Delay $0 0.0% $0 ECS Gifted and Talented $0 0.0% $0 English as a Second Language $1,033, % 4.0% $1,074,000 Equity of Opportunity $2,097, % 3.4% $2,164,000 -Low Density Funding $96, % $96,000 -Distance Funding $34, % $34,000 -Per Student Funding $1,967, % 3.40% $2,034,000 First Nations, Metis and Inuit Education $698, % 4.0% $726,000 Francisation $0 0.0% 4.0% $0 Francophone Equivalency Access $0 0.0% 3.4% $0 Hutterite Colony Schools $35, % $35,000 Inclusive Education $10,605, % 3.4% $10,965,000 -Support & Service Funding $9,070, % 3.40% $9,378,000 -Differential Factor Funding $422, % 3.40% $436,000 -Program Equity $0 0.0% $0 -Additional Per Student Funding $1,113, % 3.40% $1,151,000 Northern Allowance $0 0.0% $0 Outreach Programs $189, % $189,000 Plant Operations & Maintenance $14,390, % $15,345,000 Severe Disabilities $0 0.0% $0 Small Board Administration $0 0.0% $0 Small Schools By Necessity $272, % $272,000 Socio-Economic Status $1,334, % 3.4% $1,379,000 Transportation $11,529, % 3.4% $11,921,000 Narrowing Teachers' Salary Gap $423,000 $423,000 Other Funding Fort McMurray Allowance $0 0.0% 3.4% $0 Institutional Programs $0 0.0% $0 SuperNet $394, % $394,000 Reduction in School Boards Administration Spending -$797,000 -$854,000 TOTAL FUNDING $184,108,000 $194,437,000 Increase (Decrease) in Total Funding $10,329,000 Percentage Increase (Decrease) in Total Funding 5.6% 16

17 Grant Calculation Sheets Calculation sheets posted on the Extranet under School Finance Inclusive Education Infrastructure Maintenance and Renewal Plant Operations and Maintenance Small Schools By Necessity High School Flex Calculation sheets are updated if grant allocation is revised 2014/2015 Inclusive Education Funding Rocky View School Division No. 41 Inclusive Education Early Childhood Services Mild/Moderate Early Childhood Services Gifted and Talented Severe Disabilities Profile 2011/2012 Funding Funding Provided in 2011/2012 (Old Model) $ $ $ Actual 2011/ ,308-2,881,375 $ 3,773,683 A On the Extranet under School Finance /login/default.asp Funding Calculation (Based on 2014/2015 Funded Headcounts*) -If the 2011/2012 actual funding (A) is greater than the new model (B), the jurisdiction will receive Program Equity Funding from 2012/2013 -If the 2011/2012 actual funding (A) is less than the new model (B), the jurisdiction will be funded under the model. 2014/2015 Funded Enrolment FTE 19,423 Per Student Supports and Services Rate $ Total Supports and Services Funding $ 9,060,340 Average Income % Who Own Dwelling Mothers' Average Years of Education % Lone Parent Families % Parents No Degree/Certificate First Nations, Metis and Inuit Children In Care Distance Low Weight for Gestational Age Differential Factors $ $ $ $ $ $ $ $ $ , ,101 Refugee $ - Total Differential Factors $ 422,614 Total - New Inclusive Education Model * Based on Frozen Funded Headcount (Excludes PUF & Home Education Students) as of June, 2015 $ 9,482,954 B* **If B<A, Program Equity Funding (formerly Transition Funding) from 2012/2013 will be provided $ - C** Additional Per Student Funding (@ $57.22) Inclusive Education Funding 2014/15 School Year As of June, 2015 $ 1,111,394 D $ 10,594,348 (B+C+D) 17

18 Infrastructure Maintenance & Renewal On the Extranet under School Finance /login/default.asp Plant Operations & Maintenance On the Extranet under School Finance /login/default.asp 18

19 Small Schools By Necessity (SSBN) On the Extranet under School Finance Grande Prairie RCSSD No Allocation Additional Calculations Enrolment by Grade Total Small # Grades in # Grades with Enrolment Juris. School Total Grade Base Variable School Peak Enrolment Grade Smoothing Unadjusted Jurisdiction Name School Name Excluded School SS SSBN SSBN Reason Grade FTE Funded Grade Code Code ECS Enrolment Configuration Allocation Allocation Rate Enrolment Limit Factor Factor Rate Allocation Configuration Enrolment Structure 4130 Grande Prairie RCSSD No Ecole St. Gerard Catholic Sch K-9 $0 $0 $0 $1, $0 K Grande Prairie RCSSD No Holy Cross Catholic School K-9 $0 $0 $0 $1, $0 K Grande Prairie RCSSD No Kateri Mission Catholic School K-9 $0 $0 $0 $1, $0 K Grande Prairie RCSSD No Mother Teresa School K-9 $0 $0 $0 $1, $0 K Grande Prairie RCSSD No St. Clement Catholic School K-9 $39,494 $64,763 $104,257 YES YES Schools within 6km do not have available capacity $1, $377 K Grande Prairie RCSSD No St. John Bosco Catholic School Outreach 0 Not Applicable $0 $0 $0 $ $ Grande Prairie RCSSD No St. Joseph Catholic High Sch K-12 $0 $0 $0 $2, $ Grande Prairie RCSSD No St. Mary Catholic School K-9 $81,311 $134,425 $215,736 YES YES No schools within 6km $1, $862 K Grande Prairie RCSSD No St. Mary's Catholic School K-12 $0 $126,647 $126,647 YES YES No schools within 6km $2, $498 K Grande Prairie RCSSD No St. Patrick Catholic School K-9 $0 $0 $0 $1, $0 K Grande Prairie RCSSD No St. Thomas More Catholic Sch K-12 $0 $102,834 $102,834 YES YES No schools within 6km $2, $392 K Grande Prairie RCSSD No Ste. Marie Catholic School K-9 $88,281 $145,738 $234,019 YES YES No schools within 6km $1, $1,501 K-8 $783,493 Total 5 Number of Small Schools 5 Number of Small Schools by Necessity 100.0% Percentage $783,493 Small School by Necessity Allocation High School Flex On the Extranet under School Finance Buffalo Trail Public Schools Regional Division No. 28 Base Funding Class Size Funding Average Per Student Enrolment Tier 1 Tier 2 Tier 3 Tier 4 Tier 1 ADLC Tier 2 ADLCTier 3 ADLCTier 4 ADLC Tier 2 Tier 3Tier 2 ADLCTier 3 ADLC Tier 1 Total Class Total High Total Base Authority School (Includin Tier 1 Tier 2 Tier 3 Tier 4 Size School Flex Funding Code Authority Code School g Block) Tier 2 Tier 3 Tier 4 ADLC ADLC ADLC ADLC Grade 10 Grade 11 Grade 12 Total Enrolment $ $ $ $ $82.49 $82.49 $82.49 $49.49 $12.58 $35.47 $5.54 $15.61 Funding Funding 1155 Buffalo Trail Public Schools 3909Wainwright Regional Division High No. 28 School $1,250, $12, $218, $93, $0.00 $0.00 $0.00 $0.00 $1,575, $ $41, $0.00 $0.00 $42, $1,617,534 Totals $1,250, $12, $218, $93, $0.00 $0.00 $0.00 $0.00 $1,575, $ $41, $0.00 $0.00 $42, $1,617, * Frozen Funded High School Flex Enrolments 19

20 Funding Payments and Deadlines Key Dates and Deadlines September 30 October 5 Count date registered and in attendance 2015/2016 enrolments in PASI October 15 Submit2014/2015 course marks for Terms 2, 3, 4 October 31 PUF actual costs for 2014/2015 November 30 PUF application for 2015/2016 March 5 PUF budget submission for 2015/2016 Feb. 16 Feb. 29 Changes to enrolment data in PASI Resolve priority school conflicts May 15 Submit 2015/2016 course marks for Term 1 20

21 Funding Payments First 2 months (until about November), payments based on prior year enrolment and CEU data Payments adjusted when current year data is available When funding or enrolment/ceu data is adjusted during the year, funding system recalculates the total school year allocation, the amount paid to date and the balance owing to determine future payments Funding Schedule 8.33% of school year allocation each month with exception of: January, August 8.35% March payment has two installments Early March 5% March 31 - remainder Things to Remember Always check PASI data to FES data to see if funding rules were applied the way you expected Check the enrolment count page to see why students are in the unfunded category Reconcile your enrolments regularly to those in FES Reconcile your payments regularly Call your Funding Administrator if you have questions 21

22 Questions and Contacts - Funding Funding questions should be directed to your assigned Funding Administrator: Christine Roy Marilyn Hanson Jacquie Hryniw Front Desk Questions and Contacts Information Systems Questions about our Funding Information Systems: Carmen Boyer (FES) Atif Alam/Nadine Schrader (PUFS) / Carmen Boyer (SharePoint) Questions about grant calculations (SSBN, POM, IMR): Rena Sharma Atif Alam

23 Upcoming Training Sessions ECS Orientation Includes PUFS, Financial Statements and Transportation Calgary October 2016 TBA Edmonton October 2016 TBA Funding Event System (FES) Edmonton October 2016 TBA Calgary October 2016 TBA Other Resources Alberta Education Website: Funding Manual for School Authorities: School Jurisdiction Funding Profiles: School Jurisdiction Audited Financial Statements: Online Tools and Resources: 23

24 New Alberta Education Website Questions? 24