Technical Paper

Transcription

1 Ministry of Education Technical Paper Education Funding Spring 2013

2 Une publication équivalente est disponible en français sous le titre suivant : Financement de l éducation : Document technique , printemps 2013, sur le site Web du ministère de l Éducation à l adresse suivante : < >. ISBN: (PDF)

3 Table of Contents Introduction Purpose Changes for Labour Framework In-Year Enhancements Unpaid Days Retirement Gratuities th day Provisions Funding to Support Changes to the Sick Leave Plan Credit Threshold Policy and program changes to encourage graduation within four years.. 13 Improving access to part time studies Differentiated funding in a day-school program for credits over a 34-credit threshold Keeping Up With Costs Student Transportation Grant Ontario Municipal Employees Retirement System (OMERS) Contributions Utilities Phase in of the 2006 Census Data Programme d appui aux nouveaux arrivants Allocation Capital Funding School Condition Improvement and Temporary Accommodations Full-day Kindergarten Capital Accountability Investments Outside the GSN Full-day Kindergarten Program School Authorities Further Information Education Funding Grants PUPIL FOUNDATION GRANT SCHOOL FOUNDATION GRANT... 18

4 SPECIAL PURPOSE GRANTS DEBT SERVICE & TOTAL Total: $20.80B Special Purpose Grants Pupil Foundation Grant Retirement Gratuities Unpaid Days Supply Teacher Benchmark OMERS Contribution Rate Pupil Foundation Grant Factors Classroom Teachers Library and Guidance Services Classroom Consultants Supply Teachers Education Assistants Professional and Para-professionals Elementary Supervision Department Heads Textbooks and Learning Materials Classroom Supplies Classroom Computers School Foundation Grant Retirement Gratuities Unpaid Days OMERS Contribution Rate Definition of a school for the purposes of the School Foundation Grant School Foundation Grant ELEMENTARY Calculation of the Elementary School Foundation Allocation School Foundation Grant SECONDARY Calculation of the Secondary School Foundation Allocation Special Purpose Grants Special Education Grant Special Education Per-Pupil Amount (SEPPA) Allocation... 32

5 High Needs Amount (HNA) Allocation HNA Base Amount Measures of Variability (MOV) Amount MOV Special Education Statistical Prediction Model Amount Special Equipment Amount (SEA) Allocation SEA Per-Pupil Amount SEA Claims-Based Amount SEA Allocation and Financial Reporting by Boards Special Incidence Portion (SIP) Allocation Facilities Amount (FA) Allocation Behaviour Expertise Amount (BEA) Allocation Language Grant Second-Language and Second-Dialect Instruction English as a Second Language/English Literacy Development (ESL/ELD) Allocation Recent Immigrant Component Weighting Factors Pupils in Canada Component Total ESL/ELD Allocation 푬푺푳/푬푳푫 푨풍풍풐풄풂풕풊풐풏 = 푇표푡푎푙 푅푒푐푒푛푡 퐼푚푚푖푔푟푎푛푡 푐표푚푝표푛푒푛푡 + 푇표푡푎푙 푃푢푝푖푙푠 푖푛 퐶푎푛푎푑푎 푐표푚푝표푛푒푛푡 푓푟표푚 푔푟푎푛푡 푟푒푔푢푙푎푡푖표푛 French as a Second Language (FSL) Allocation French as a Second Language (FSL) Elementary French as a Second Language (FSL) Secondary French as a First Language (FFL) Allocation Programme d'appui aux nouveaux arrivants (PANA) Allocation Weighting Factors Actualisation linguistique en français (ALF) Allocation Per-Pupil Component Calculation of the Assimilation Factor School Component Board Component Amount Total ALF Allocation... 52

6 First Nations, Métis, and Inuit Education Supplement Native Languages Allocation Native Language (NL) Elementary Native Language (NL) Secondary Native Studies Allocation Per-Pupil Amount Allocation Estimating the Percentage of First Nations, Métis, and Inuit Population in a Board Weighting Factor Geographic Circumstances Grant Remote and Rural Allocation Board Enrolment Distance/Urban Factor/French-Language Equivalence School Dispersion Supported Schools Allocation Elementary Supported Schools Secondary Supported Schools Rural and Small Community Allocation Learning Opportunities Grant Demographic Allocation Allocation Method Literacy and Math Outside the School Day Allocation Summer Literacy and Math Programs Student Success, Grade 7 to 12 Allocation Guiding Principles Grade 7 and 8 Student Success and Literacy and Numeracy Teachers School Effectiveness Framework Ontario Focused Intervention Partnership (OFIP) Tutoring Specialist High Skills Major (SHSM) School Authorities Amalgamation Adjustment Safe Schools Supplement Safe Schools Strategy Allocation Professional Support Staff Allocation... 70

7 Program and Support Allocation Urban and Priority High Schools Allocation Continuing Education and Other Programs Grant Secondary School Crossover or Transfer Courses Summer School and After-School Credit Courses Prior Learning Assessment and Recognition International Languages Programs, Elementary Cost Adjustment and Teacher Qualifications and Experience Grant Cost Adjustment Allocation Teacher Qualifications and Experience Allocation Instructional Salary Matrix New Teacher Induction Program (NTIP) Allocation Student Transportation Grant Enrolment Adjustment Allocation Cost Update Adjustment Allocation Fuel Escalator and De-escalator Allocation Funding for Transportation to Provincial or Demonstration Schools Effectiveness and Efficiency Review Funding Adjustment Full-day Kindergarten (FDK) Transportation Funding Funding for Summer School Transportation Declining Enrolment Adjustment Determining the First Year Component Determining the Second Year Component Determining the Third Year Component School Board Administration and Governance Grant Trustees Allocation Trustee Honoraria Student Trustee Honoraria Directors and Supervisory Officers Allocation Board Administration Allocation Reporting Entity Project Allocation Parent Engagement Funding Allocation Multiple Municipalities Allocation... 91

8 Internal Audit Allocation Internal Audit Components School Facility Operations and Renewal Grant School Operations Allocation Adjustment Factor Calculations Base School Operations Top-up for School Operations Community Use of Schools Allocation Allocation for Licensing and Related Fees for Approved Asset Management Software Capital Lease Amount on School Authority Amalgamation Section 23 Facilities Amount Allocation School Renewal Allocation Adjustment Factor Calculations Base School Renewal Top-up for School Renewal School Renewal Enhancement Capital Funding Capital Funding in Capital Priorities Funding Amount for School Condition Improvement Amount for Temporary Accommodation Full-day Kindergarten (FDK) Capital Accountability Procedures Approval Point 1 Pre-Design Appointment of a Project Manager Approval Point 2 Pre-Tender Approval Point 3 Post-Tender Capital Funding to Replace Child Care Spaces in Replacement Schools Schools-First Child Care Capital Retrofit Funding Debt Service Wrap-up of New Pupil Places Funding Model Good Places to Learn (GPL)

9 Reserves for Pupil Accommodation Debt Repayments Pre-1998 Capital Expenditures Recognition of Long-Term Debt Short-term financing Long-term financing School Authorities Allocation Enrolment Credit Threshold Calculation of Average Daily Enrolment (ADE) Day-school Pupils Continuing Education and Summer School Pupils Fees Reporting and Accountability Balanced Budget, Enveloping, Flexibility, and Other Reporting Requirements 121 Balanced Budgets Class Size Targets Elementary Class Size Secondary Class Size Special Education Grant School Renewal School Condition Improvement Capital Projects School Board Administration and Governance Minor tangible capital assets and interest on capital debt New Teacher Induction Program (NTIP) Provincial Transfers for Provincial Funding and Property Taxes Appendix A Abbreviations Index Addendum Funding Benchmarks affecting the Elementary Teachers Federation of Ontario Pupil Foundation Grant Special Education Grant

10 Special Education Per-Pupil Amount (SEPPA) Language Grant French as a Second Language (FSL) Elementary English as a Second Language First Nations, Métis, and Inuit Education Supplement Native Language (NL) Elementary Geographic Circumstances Grant Remote and Rural Allocation Supported Schools Allocation Learning Opportunities Grant Student Success, Grades 7 to 12 Allocation Grade 7 and 8 Student Success and Literacy and Numeracy Teachers. 144 Cost Adjustment and Teacher Qualifications and Experience Grant Teacher Qualifications and Experience Allocation

11 Introduction Purpose This paper contains an overview and details of the grant formulas and other criteria for education funding through the Grants for Student Needs (GSN) that are used to calculate school boards allocations for budgeting and financial reporting purposes. 1 The grant formulas outlined in this paper are based on the following regulations: Grants for Student Needs Legislative Grants for the School Board Fiscal Year, Calculation of Average Daily Enrolment for the School Board Fiscal Year, and Calculation of Fees for Pupils for the School Board Fiscal Year. 2 Changes for A summary of the changes in the education funding approach is provided below. Further details can be found in the relevant sections of this paper. In , funding to school boards through the GSN is projected to be $20.80 billion. The GSN focuses on: the current Labour framework, the 34-credit threshold policy, keeping up with costs, and capital funding. Labour Framework In , the Ministry will move forward with the implementation of the labour framework. 1 An addendum to this document provides the applicable benchmarks and formulas affecting the Elementary Teachers Federation of Ontario (ETFO). 2 Should there be any discrepancy between details in this paper and the regulations, the regulations prevail. 11

12 In-Year Enhancements Under the current labour framework, the Ministry has agreed to provide boards with additional funding in to address specific pressures identified in the labour framework discussions. Funding for the following will be allocated to boards based on their reported expenditures over the course of the year: One-time payout, at a discounted rate, for non-vested sick days that do not qualify as retirement gratuities; Introduction of an upper limit 10-years for the number of years that must be worked to qualify for the payout of retirement gratuities; and Funding for a one-year rolling sick bank that can be used to top up salary from 90 to 100 percent. Consistent with the current labour framework, in-year funding is being allocated to support changes to the sick leave plan. Unpaid Days In , the teacher, principal and vice-principal salary benchmarks have been reduced by 1.5 percent to recognize the three unpaid Professional Activity (PA) days. This is consistent with the current labour framework. It should be noted that funding related to other staff who bargain collectively will not be adjusted to reflect the one unpaid day that they are required to take under the current labour framework. This is also the case for staff with grid movement who make less than $100,000 a year and who do not bargain collectively. Retirement Gratuities In , the Ministry will continue to implement a reduction in the benefits funding benchmarks as part of the phase out of retirement gratuities. As in , this will be implemented through a reduction to all benefits benchmarks in the GSN. The benefits benchmarks in the Foundation Grants will be reduced by percent, with equivalent adjustments made to the benefits portions of the various special purpose grants. This is the second year of the twelve-year phase out. It should be noted that, for , the benefits benchmark percent will be set slightly higher so that benefits funding, which is a percentage of salary, is not affected by the impact on salaries from the unpaid days. 12

13 97th day Provisions The Qualifications and Experience Amount in the GSN will continue to recognize grid movement based on the 97th day provisions. As with the current year, boards will be asked to provide projections of their grids both with and without movement as of October 31, Funding will be based on the weighted average of the grants that the two grids generate. Funding to Support Changes to the Sick Leave Plan Consistent with the current labour framework, supply teacher benchmarks for have been increased to support changes to the sick leave plan. The Ministry provided information about this increas in sick days in the memorandum of January 21, 2013: B3 Implications of the MOU with CUPE and Further Technical Clarifications. 34-Credit Threshold A four-year secondary school strategy, including administrative and funding changes related to the 34-credit threshold, is being implemented starting in the school year. The strategy has three key components. Policy and program changes to encourage graduation within four years A new policy for Kindergarten through Grade 12 to support students' education and career/life planning through elementary and secondary school Improving access to part time studies Regulatory changes that now require principals to inform students who need only one or two credits to graduate secondary school, or, who have already graduated, of alternative ways to earn a credit that would not require full-time day-school attendance. Differentiated funding in a day-school program for credits over a 34-credit threshold The portion of a pupil's enrolment over the 34-credit threshold will be included in a new high-credit day-school ADE category, which will be funded at the Continuing Education rate. Pupils who are enrolled over the 34-credit threshold and who are eligible for ESL/ELD Recent Immigrant, FSL, PANA, and Native Languages/Native Studies will continue to be funded as long as they generate regular day-school ADE. However, fully high-credit 13

14 pupils (those who generate no regular day-school ADE) are excluded from these allocations as they are funded at the continuing education rate. It is important that boards be prepared to implement these changes to ensure that the entitlement to provincial funding is accurately calculated. 3 The four-year secondary school strategy has been communicated to boards through: the Minister's letter of December 10, 2012, the Deputy Minister's memorandum of December 10, 2012, Secondary school completion in four years Changes to funding after 34-Credit Threshold, and the memorandum of January 30, 2013: SB01 34-Credit Threshold Implementation Details. The Ministry has also provided an updated "FAQs for Students" as well as a new "Fact Sheet for Parents" on the public website. Keeping Up With Costs Student Transportation Grant The Student Transportation Grant will be increased by 2 percent in to recognize higher operating costs. As in previous years, this cost update will be netted against a school board s transportation surplus. In addition, funding adjustments due to fuel price changes will continue to be triggered by the fuel escalation and de-escalation mechanism throughout the school year. Ontario Municipal Employees Retirement System (OMERS) Contributions In July 2010, the Ontario Municipal Employees Retirement System (OMERS), which is the pension plan for most non-teaching staff, announced that contribution rates would be going up by 2.9 percent over 3 years beginning in To assist school boards with the increased costs of the employers share of contributions to OMERS in , an additional $9 million in funding will be allocated through enhancements to both the Foundation Grants and the special purpose grants. 3 The data does not fully reflect the impact of the 34-Credit Threshold, since enrolment impact of the 34- Credit Threshold is not yet available from boards. Actual funding based on reported enrolment will reflect the impacts of this initiative. 14

15 Utilities The Ministry will provide a 2 percent cost benchmark update to the non-staff portion of the School Operations Allocation benchmark in to assist boards in managing the increases in commodity prices (natural gas, electricity, facility insurance, and other costs). There will also be additional funding to further assist boards with electricity costs. In total, the electricity component of the School Operations Allocation benchmark will increase by 7.9 percent. These enhancements total $27.9 million. Phase in of the 2006 Census Data In , the Ministry updated the Demographic Allocation of the Learning Opportunities Grant and the English as a Second Language/English Literacy Development Allocation of the Language Grant using the most recent available data from the 2006 Census. As these changes resulted in some redistribution of funding among school boards, both increases and decreases in school boards' individual allocations from these two allocations are being phased in over four years is the fourth year and final year of the phase in. Programme d appui aux nouveaux arrivants Allocation In , the Ministry introduced new eligibility criteria for the Programme d appui aux nouveaux arrivants (PANA) Allocation of the Language Grant, which is available to French-language boards only is the fourth and final year of the phase in of changes to these eligibility criteria. Capital Funding School Condition Improvement and Temporary Accommodations As part of a multi-year capital approval starting in , the Ministry has allocated approximately $1.9 billion for boards' capital priorities, School Condition Improvement, and temporary accommodations. In January 2013, the Ministry announced over $620 million in Capital Priorities funding approvals for major capital construction projects required over the next three years. As announced two years ago, school boards will also receive: $150 million for School Condition Improvement to address school renewal needs. These funds must be used for expenditures that meet the requirement to be capitalized. 15

16 $40 million for temporary accommodations to be used for portable moves, leases, and purchases, as well as lease costs for permanent instruction space. Full-day Kindergarten Capital First-time Equipping and Minor Renovations Funding will be provided to school boards in to support Year 5 of FDK implementation. Unlike previous years, however, the allocation for this funding will be based on a board's actual kindergarten enrolment rather than an FDK enrolment target. This reflects that there are no fixed enrolment targets for the last year of FDK implementation. For Year 5, the enrolment portion of the allocation calculation is based on taking the difference between the total number of students of a board enrolled in kindergarten as of October 31, 2013, based on headcount, from the total number of FDK students that have been used to calculate a board's First- time Equipping and Minor Renovations for Year 1 to Year 4. It is estimated that Year 5 First-time Equipping and Minor Renovations Funding will total $31 million. This is in addition to the $70.8 million that has been provided through this allocation to date. Accountability The Government intends to consult with school boards, before the start of the school year on ways to improve accountability for the use of GSN funding. In particular, options to ensure accountability for the use of key special purpose funding targeted to advance student achievement will be the focus of discussions. School boards are urged to take the intent of this funding into consideration when developing their budgets for the school year. Investments Outside the GSN In , the Government continues to support boards in advancing student achievement through other education initiatives with investments outside the GSN. Further information about funding outside the GSN is provided to school boards through Ministry memoranda pertaining to Education Programs, Other (EPO) and Full- day Kindergarten (FDK) transfer payments. 16

17 Full-day Kindergarten Program In , all Junior Kindergarten/Kindergarten students will continue to be funded through the GSN for a half-day. Operating funding for the additional half-day of Full-day Kindergarten (FDK) will continue to be provided through Education Programs Other transfer payment. School Authorities As in previous years, funding for school authorities will be adjusted in , as appropriate, to reflect changes in funding to district school boards. The Ministry will provide further information concerning funding for school authorities in in the near future. Further Information If you have any questions about the material in this paper, please contact your Ministry of Education regional office finance officer or the following branches of the Ministry: Branch Contact Number Capital Policy Branch (416) Capital Programs Branch (416) Education Finance Branch (416) Financial Analysis and Accountability Branch (416) French-language Education Policy and Programs Branch (416) School Business Support Branch (416) Special Education Policy and Programs Branch (416) Student Success/Learning to 18 Strategic Policy Branch (416)

18 Education Funding Grants Education funding in consists of a Pupil Foundation Grant, a School Foundation Grant, twelve special purpose grants, and Debt Service, as summarized below. PUPIL FOUNDATION GRANT Categories Projected funding in ($ Million) Classroom teachers Education assistants Textbooks and learning materials Classroom supplies Classroom computers Library and guidance services Specialist teachers (including preparation time) Student Success teachers (including preparation time) Professional and para-professional supports Classroom consultants $9,563.1 SCHOOL FOUNDATION GRANT Categories Projected funding in ($ Million) Principals Vice-principals School secretaries School office supplies $1,382.3 SPECIAL PURPOSE GRANTS S. No. Categories Projected funding in ($ Million) 1 Special Education Grant $2, Language Grant $ First Nations, Métis, and Inuit Education Supplement $

19 S. No. Categories Projected funding in ($ Million) 4 Geographic Circumstances Grant $ Learning Opportunities Grant $ Safe Schools Supplement $ Continuing Education and Other Programs Grant $149 8 Cost Adjustment and Teacher Qualifications and Experience Grant $1, Student Transportation Grant $ Declining Enrolment Adjustment $ School Board Administration and Governance Grant $ School Facility Operations and Renewal Grant $2,310.3 DEBT SERVICE & TOTAL Categories Projected funding in ($ Million) Non-Permanently Financed Capital Debt, and Interest Expense $540.1 TOTAL 4 $20, Includes $33.0 million for school authorities. 19

20 Grant Allocations (Projections) Total: $20.80B 5 Special Purpose Grants 5 School Authorities funding ($33M) is included in the total, but is not in the pie chart. 20

21 Pupil Foundation Grant The Pupil Foundation Grant 6 is a per-pupil allocation that supports the elements of a classroom education that are required by, and generally common to, all students. A description of the Pupil Foundation Grant s components can be found beginning on page 12. The Pupil Foundation Grant has three allocations: Primary (JK to Grade 3) Pupil Foundation Allocation, Junior and Intermediate (Grade 4 to 8) Pupil Foundation Allocation, and Secondary (Grade 9 to 12) Pupil Foundation Allocation. For , funding through the Pupil Foundation Grant is projected to be $9.56 billion. Retirement Gratuities In , the Ministry will continue to implement a reduction in the benefits funding benchmarks as part of the phase out of retirement gratuities. As in , this will be implemented through a reduction to all benefits benchmarks in the GSN; the benefits benchmarks in the Foundation Grants will be reduced by percent, with equivalent adjustments made to the benefits portions of the various special purpose grants. Unpaid Days In , the Ministry will move forward with the implementation of the labour framework by reducing the teacher salary benchmarks by 1.5 percent to recognize the three unpaid PA days. Supply Teacher Benchmark Consistent with the current labour framework, supply teacher benchmarks for have been increased to support changes to the sick leave plan. 6 For benchmark details affecting ETFO, please refer to the Addendum, beginning on p

22 OMERS Contribution Rate OMERS is the pension plan of most non-teaching staff. OMERS contribution rates are increasing by 2.9 percent over three years, (increases of 1.0 percent January 2011, 1.0 percent January 2012, and 0.9 percent January 2013). In , the third and final year of increases, an additional $9 million will be provided for non-teaching staff benefits through increases to the benchmarks in the Pupil Foundation Grant, the School Foundation Grant, and the special purpose grants. Pupil Foundation Grant Factors Classroom Teachers Salaries and benefits for classroom teachers to support funded average class sizes, and preparation time for classroom teachers as well as: Elementary Specialist teachers for Primary (JK to Grade 3) and Junior and Intermediate (Grade 4 to 8) students, and Student Success and secondary programming teachers for Secondary (Grade 9 to 12) students. Library and Guidance Services Salaries and benefits for teacher librarians and guidance teachers Guidance teachers at the elementary level are those providing guidance primarily to Grade 7 and 8 pupils. Classroom Consultants Salaries and benefits for teacher consultants and co-ordinators, such as reading specialists and program specialists, who assist teachers in developing curriculum or who work with individual students. Supply Teachers Salaries and benefits for supply and occasional teachers Education Assistants Salaries and benefits for education assistants who support teachers in the classroom 22

23 Professional and Para-professionals Salaries and benefits for staff who provide support services to students and teachers, such as attendance counsellors, lunchroom supervisors, hall monitors, social workers, child/youth workers, community workers, and computer technicians. Professionals and para-professionals who provide support for special education, such as psychologists, psychometrists, and speech pathologists, are funded through a combination of the Pupil Foundation Grant, the Special Education Grant, and other special purpose grants. Elementary Supervision Funding for student supervision in elementary schools Department Heads Funding for department head allowances in secondary schools Textbooks and Learning Materials Textbooks are used for the formal study of a subject. Learning materials are items that are required to meet the learning expectations of the curriculum and may include workbooks, resource materials, science supplies, lab material kits, library materials, instructional software, CD ROMs, DVDs, internet expenses, and technology supporting distance education. Learning materials are used by a student and cannot be used again by another student in the next semester, for example, a chemical used in a chemistry experiment. Classroom Supplies Classroom supplies are materials used to facilitate effective learning in the classroom and include classroom equipment. Classroom supplies are not l required to meet the learning expectations of the curriculum; Classroom Computers Classroom computers (hardware only) and the associated network costs 23

24 PRIMARY (JK to 3) Pupil Foundation Allocation Sub Categories # staff per 1,000 ADE benchmark salary + benefits (% of salary) $ allocation per ADE Classroom Teacher Class size 19.8:1 Library and Guidance Services Classroom Teacher $71, % $4, Specialist Teacher/ Preparation Time $ Teacher Librarian No Data $ Guidance Teacher No Data $16.00 Classroom Consultants No Data 0.41 $100, % $45.68 Supply Teacher 8 No Data No Data Education Assistants No Data No Data No Data $ No Data $17.62 Professional/Para- Professional Supports No Data 1.73 $57, % $ Elementary Supervision No Data No Data No Data $20.06 Textbooks and Learning Materials No Data No Data No Data $69.00 Classroom Supplies No Data No Data Classroom Computers No Data No Data No Data $82.82 No Data $34.52 TOTAL Primary Per- Pupil Amount No Data No Data No Data $5, NOTE: Pension plan contributions for teachers and eligible members of Ontario Teachers Pension Plan (OTPP) are matched by the Government and are not included in the benchmark salaries and benefits. See the Addendum, p. 127 for amounts affecting ETFO. Primary Pupil Foundation Allocation = JK-Grade 3 ADE $5, Additional funding is recognized through the Teacher Qualification and Experience Allocation of the Cost Adjustment and Teacher Qualifications and Experience Grant. 8 Benchmarks for supply teachers are not being reduced with respect to the new sick leave plan. 24

25 JUNIOR and INTERMEDIATE (Grades 4 to 8) Pupil Foundation Allocation Sub Categories # staff per 1,000 ADE benchmark salary + benefits (% of salary) $ allocation per ADE Classroom Teacher Class size 24.5:1 Library and Guidance Services Classroom Teacher $72, % $3, Specialist Teacher/Preparation Time No Data $ Teacher Librarian No Data $ Guidance Teacher No Data $16.00 Classroom Consultants No Data 0.41 $100, % $45.68 Supply Teacher 10 No Data No Data Education Assistants No Data No Data No Data $ No Data $17.62 Professional/Para- Professional Supports No Data 1.73 $57, % $ Elementary Supervision No Data No Data No Data $20.06 Textbooks and Learning Materials No Data No Data No Data $69.00 Classroom Supplies No Data No Data Classroom Computers No Data No Data No Data $82.82 No Data $34.52 TOTAL Junior and Intermediate Per-Pupil Amount No Data No Data No Data $4, NOTE: Pension plan contributions for teachers and eligible members of Ontario Teachers Pension Plan (OTPP) are matched by the Government and are not included in the benchmark salaries and benefits. See the Addendum, p. 127, for amount affecting ETFO. Junior and Intermediate Pupil Foundation Allocation = Grade 4-8 ADE $4, Additional funding is recognized through the Teacher Qualification and Experience Allocation of the Cost Adjustment and Teacher Qualifications and Experience Grant. 10 Benchmarks for supply teachers are not being reduced with respect to the new sick leave plan. 25

26 SECONDARY (Grades 9 to 12) Pupil Foundation Allocation Sub Categories # staff per 1,000 ADE benchmark salary + benefits (% of salary) $ allocation per ADE Classroom Teacher Class size 22:1 Credit load per pupil 7.5 Classroom Teacher $71, $3, Student Success Teacher/Preparation Time No Data $1, Secondary Programming No Data $81.58 Library and Guidance Services Teacher Librarian No Data $87.98 Guidance Teacher No Data $ Classroom Consultants No Data 0.46 $100, % $51.25 Supply Teacher 12 No Data No Data No Data $ Professional/Para- Professional Supports Department Head allowances No Data 2.21 $57, % $ No Data 9.00 $4, % $46.80 Textbooks and Learning Materials No Data No Data No Data $92.29 Classroom Supplies No Data No Data Classroom Computers No Data No Data No Data $ No Data $45.03 TOTAL Secondary Per- Pupil Amount No Data No Data No Data $5, NOTE: Pension plan contributions for teachers and eligible members of Ontario Teachers Pension Plan (OTPP) are matched by the Government and are not included in the benchmark salaries and benefits. Secondary Pupil Foundation Allocation = Grade 9-12 ADE $5, Pupil Foundation Grant = Primary Foundation Grant + Junior and Intermediate Pupil Foundation Grant + Secondary Pupil Foundation Grant 11 Additional funding is recognized through the Teacher Qualifications and Experience Allocation of the Cost Adjustment and Teacher Qualifications and Experience Grant. 12 Benchmarks for supply teachers are not being reduced with respect to the new sick leave plan. 26

27 School Foundation Grant The School Foundation Grant supports the costs of in-school administration and leadership (salaries and benefits for principals, vice-principals, and office support staff), as well as supplies for school administration purposes. School boards continue to be responsible for decisions regarding the allocation of inschool administration staff to schools. The School Foundation Grant has two allocations: Elementary School Foundation Allocation, and Secondary School Foundation Allocation. The total School Foundation Grant is projected to be $1.38 billion in Retirement Gratuities In , the Ministry will continue to implement a reduction in the benefits funding benchmarks as part of the phase out of retirement gratuities. As in , this will be implemented through a reduction to all benefits benchmarks in the GSN; the benefits benchmarks in the Foundation Grants will be reduced by percent, with equivalent adjustments made to the benefits portions of the various special purpose grants. Unpaid Days In , the Ministry will move forward with the implementation of the labour framework by reducing the principal and vice-principal salary benchmarks by 1.5 percent to recognize the three unpaid PA days. OMERS Contribution Rate OMERS is the pension plan of most non-teaching staff. OMERS contribution rates are increasing by 2.9 percent over three years (increases of 1.0 percent January 2011, 1.0 percent January 2012, and 0.9 percent January 2013). In , the third and final year of increases, an additional $9 million will be provided for non-teaching staff benefits through increases to the benchmarks in the Pupil Foundation Grant, the School Foundation Grant, and the special purpose grants. 27

28 Definition of a school for the purposes of the School Foundation Grant For the school year, facilities and schools eligible for School Foundation Grant funding are listed in a table as set out in the Grants for Student Needs Legislative Grants for the School Board Fiscal Year regulation. This table reflects how schools were funded in the school year and has been updated to include schools that have been identified as new openings or closures for the school year. Any changes to this list during the school year will need to be considered as an amendment to the funding regulation. Grouped facilities and/or programs where multiple facilities and/or programs are grouped to form a school for the purposes of the School Foundation Grant ` the school is identified as: an elementary school, if all the facilities and/or programs offer elementary-level instruction; a secondary school, if all the facilities and/or programs offer secondary-level instruction; a combined school, if the facilities and/or programs in the group offer a combination of elementary and secondary instruction (for example, Grades 7 and 8 with Grades 9 to 12). A combined school is treated as a secondary school for the purpose of funding. In addition, any combined school with more than 300 elementary students and more than 500 secondary students receives funding for one additional full-time equivalent (FTE) principal. 28

29 School Foundation Grant ELEMENTARY In-School Administration and Leadership Categories Principal School Office Support Staff (Secretaries) Vice-Principal Salary + benefits (%) $112, % $41, % $106, % Base Staff and Supplies Categories Principal School Office Support Staff (Secretaries) School enrolment 1 to 49 ADE School enrolment 50 or more ADE Vice-Principal School Office Supplies Per School No Data $2, No Data No Data No Data Additional Staff and Supplies Based on School Size Categories School enrolment ADE 100 and ADE <250 School enrolment ADE 250 and ADE <300 School enrolment ADE 300 and ADE <500 School enrolment ADE 500 and ADE <1,000 School enrolment 1,000 or more ADE School Office Support Staff (Secretaries) Vice-Principal School Office Supplies Per School x (ADE 100) No Data $6.06/ADE x (ADE 250) x (ADE 300) x (ADE 500) x (ADE 1,000) x (ADE 250) No Data x (ADE 300) No Data x (ADE 500) No Data 2 No Data NOTE: Pension plan contributions for teachers and eligible members of OTPP are matched by the Government and are not included in the benchmark salaries and benefits. Calculation of the Elementary School Foundation Allocation Total Elementary School Foundation Allocation = Principal + School Office Support Staff + Vice Principals + School Office Supplies 29

30 School Foundation Grant SECONDARY In-School Administration and Leadership Categories Principal School Office Support Staff (Secretaries) Vice-Principal Salary + % benefits $122, % $44, % $112, % Base Staff and Supplies Categories Principal School Office Support Staff (Secretaries) School enrolment ADE >0 and ADE <50 School enrolment 50 or more ADE Vice-Principal School Office Supplies Per School No Data $3, No Data No Data No Data Additional Staff and Supplies Based on School Size Categories School enrolment ADE 100 and ADE <500 School enrolment ADE 500 and ADE <1,000 School enrolment ADE 1,000 and ADE <1,500 School enrolment 1,500 or more ADE School Office Support Staff (Secretaries) x (ADE 100) x (ADE 500) x (ADE 1,000) x (ADE 1,500) Vice-Principal School Office Supplies Per School x (ADE 100) $7.07/ADE x (ADE 500) No Data x (ADE 1,000) No Data x (ADE 1,500) No Data NOTE: Pension plan contributions for teachers and eligible members of OTPP are matched by the Government and are not included in the benchmark salaries and benefits. Calculation of the Secondary School Foundation Allocation Total Secondary School Foundation Allocation = Principal + School Office Support Staff + Vice Principals + School Office Supplies 30

31 Special Purpose Grants A significant amount of board funding is built on the special purpose grants, which respond to the varying circumstances of boards and students. Special purpose grants recognize the different levels of support required by boards and students related to location, student and school needs, and a board s demographic profile. The twelve special purpose grants in are as follows: S. No Grant Projected Funding in ($ Million) 1 Special Education Grant $2, Language Grant $ First Nations, Métis, and Inuit Education Supplement $ Geographic Circumstances Grant $ Learning Opportunities Grant $ Safe Schools Supplement $ Continuing Education and Other Programs Grant $149 8 Cost Adjustment and Teacher Qualifications and Experience Grant $1, Student Transportation Grant $ Declining Enrolment Adjustment $ School Board Administration and Governance Grant $ School Facility Operations and Renewal Grant $2,

32 Special Education Grant The Special Education Grant provides additional funding for students who need special education programs, services, and/or equipment. The Special Education Grant is made up of six allocations: Special Education Per Pupil Amount (SEPPA) Allocation $1,265.9 million, High Needs Amount (HNA) Allocation $991.5 million, Special Equipment Amount (SEA) Allocation $84.1 million, Special Incidence Portion (SIP) Allocation $53.2 million, Facilities Amount (FA) Allocation $96.0 million, and Behaviour Expertise Amount (BEA) Allocation $11.3 million. The Special Education Grant may only be used for special education. Any unspent funding must be treated as deferred revenue for special education. The Ministry continues to review and refine the various components of the grant. The Special Education Grant is projected to remain stable at approximately $2.50 billion in , which is an increase of $877 million or 54 percent since Funding levels have been adjusted in keeping with the provisions of the labour framework. Special Education Per-Pupil Amount (SEPPA) Allocation The Special Education Per-Pupil Amount (SEPPA) Allocation recognizes the cost of providing additional assistance to the majority of students with special education needs. SEPPA is allocated to boards on the basis of total enrolment. The SEPPA 13 amounts for are: $ per JK to Grade 3 student, $ per Grade 4 to 8 student, and 13 For benchmark details affecting ETFO, please refer to the Addendum, beginning on p

33 $ per Grade 9 to 12 student. The SEPPA Allocation is projected to be approximately $1.27 billion in High Needs Amount (HNA) Allocation The High Needs Amount (HNA) Allocation addresses the cost of providing intensive staff support required by a small number of students with high needs. In the HNA Allocation is made up of: the HNA base amount, including transitional HNA stabilization $931.6 million, the Measures of Variability (MOV) amount $49.9 million, and the MOV Special Education Statistical Prediction Model $10 million. The HNA Allocation will continue to provide school boards with funding stability and will continue to revise school boards' high needs profiles to better reflect the variability of high needs students and factors that impact a board s ability to respond to these needs. Similar to last year, in , school boards facing declining enrolment will be provided with 50 percent of the transitional HNA stabilization approach. The HNA Allocation is projected to be $991.5 million for HNA Base Amount The HNA base amount will be determined by first calculating the greater of: A. multiplying the board-specific high needs per-pupil amount by the board's total ADE, a. OR B. the amount determined for the board for Where (B) is greater, half the difference between (A) and (B) is added to (A). This amount will then be multiplied by percent to arrive at the HNA base amount. Measures of Variability (MOV) Amount The MOV Amount will be 5.11 percent of the HNA, or approximately $49.9 million. 33

34 The provincial MOV Amount will be distributed among all school boards based on four categories of data where each category has an assigned percentage of the total MOV amount. Each category has one or more factors and each factor has an assigned percentage of the category total. Finally, each factor is weighted within a specified range related to the provincial average of the prevalence of the factor. Twenty-three factors (see table below) will be used in the calculation of the HNA MOV Amount for each board as follows: The percent of MOV funding available for the category/subcategory (from the table below) multiplied by the percent of funding available for the factor (from the factor tables below) multiplied by the provincial MOV amount determines the provincial funding for that factor. The board's prevalence for each factor determines the weight based on the ranges provided below. The board's weight for the factor multiplied by the board's ADE determines the board's factor number. The board's factor number is divided by the total of all 72 boards' factor numbers combined for that factor and multiplied by the result of step above for that factor to determine the funding for the board for that factor. A board's total MOV amount is the sum of funding generated through the calculations for all 23 factors S. No. Category Factor(s) % of MOV Funding for Category 1 Students reported as receiving special education programs and services 2 Participation and achievement in EQAO assessments by students with special education needs data as reported by boards (one factor) 36% data for: 36% Sub-Category 2A: Grade 3 students(including gifted) with special education needs who were exempt, below, or reached Level 1 (six factors) Sub-Category 2B: Grade 6 students(including gifted) with special education needs who were exempt, below, or reached Level 1 (six factors) Sub-Category 2C: Grade 3 and Grade 6 students with special education needs(including gifted) with three or more Accommodations (two factors) % of MOV Funding for Sub- Category 12% 12% 12% 34

35 S. No. Category Factor(s) % of MOV Funding for Category 3 Credit Accumulations and participation in Locally Developed andalternative credit courses (K- Courses) by students with special education needs. 4 Board size and rural/urban designation and data for: 18% Sub-Category 3A ( ): Students with special education needs earned 5 or less credits in Grade 9 or earned 13 or less credits in Grade 10 (two factors) Sub-Category 3B ( ) Grade 9 and Grade 10 Students with Special Education Needs enrolled in Locally Developed Courses(two factors) Sub-Category 3C ( ) Grade 9 and Grade 10 Students with Special Education Needs enrolled in K-Courses (two factors) projected ADE (two factors) board size and rural board size and rural/urban 10% % of MOV Funding for Sub- Category 15% 1.2% 1.8% CATEGORY 1: Prevalence of students reported as receiving special education programs and services as reported by boards. Prevalence for this category is the total number of students reported as receiving special education programs and services divided by total enrolment. (one factor) Prevalence of students reported as receiving special education programs and services: 36% of MOV Weight Range 0.8 <10.89% % to <14% 1 14% to <17.11% % to <20.22% % 35

36 CATEGORY 2: Participation and achievement in EQAO assessments by students with special education needs divided by the total number of students with special education needs who were eligible to take that EQAO assessment (Elementary enrolment counts only). Sub-Category 2A: Prevalence of participation and achievement in Grade 3 EQAO assessments by students with special education needs, including gifted, who were exempt, below, or reached Level 1 or less (six factors). 2A EQAO Achievement Grade 3; 12% of MOV Weight Males Reading (20% of 2A) Females Reading (15% of 2A) Males Writing (20% of 2A) Females Writing (15% of 2A) Males Math (15% of 2A) Females Math (15% of 2A) 0.8 <21.61% <22.11% <8.08% <6.69% <15.51% <18.01% % to <27.78% % to <33.96% % to <40.13% 22.11% to <28.43% 28.43% to <34.75% 34.75% to <41.07% 8.08% to <10.39% 10.39% to <12.7% 12.7% to <15.01% 6.69% to <8.6% 8.6% to <10.52% 10.52% to <12.43% 15.51% to <19.94% 19.94% to <24.37% 24.37% to <28.81% 18.01% to <23.16% 23.16% to <28.31% 28.31% to <33.46% % 41.07% 15.01% 12.43% 28.81% 33.46% Sub-Category 2B: Prevalence of participation and achievement in Grade 6 EQAO assessments by students with special education needs, including gifted, who were exempt, below, or reached Level 1 or less (six factors). 2B EQAO Achievement Grade 6; 12% of MOV Weight Males Reading (20% of 2B) Females Reading (15% of 2B) Males Writing (20% of 2B) Females Writing (15% of 2B) Males Math (15% of 2B) Females Math (15% of 2B) 0.8 <12.43% <11.15% <6.29% <4.88% <23.79% <26.18% % to <15.98% % to <19.53% % to <23.08% 11.15% to <14.34% 14.34% to <17.53% 17.53% to <20.72% 6.29% to <8.08% 8.08% to <9.88% 9.88% to <11.67% 4.88% to <6.27% 6.27% to <7.66% 7.66% to <9.06% 23.79% to <30.59% 30.59% to <37.38% 37.38% to <44.18% 26.18% to <33.66% 33.66% to <41.14% 41.14% to <48.62% 36

37 Weight Males Reading (20% of 2B) Females Reading (15% of 2B) Males Writing (20% of 2B) Females Writing (15% of 2B) Males Math (15% of 2B) Females Math (15% of 2B) % 20.72% 11.67% 9.06% 44.18% 48.62% Sub-Category 2C: Prevalence of students with special education needs (including gifted) who required 3 or more accommodations (e.g., extra time, coloured paper, SEA equipment use, etc.) for EQAO Grade 3 and Grade 6 assessments (two factors). 2C EQAO accommodations; 12% of MOV Weight Grade 3 (50% of 2C) Grade 6 (50% of 2C) 0.8 <43.26% <33.93% % to <55.63% 33.93% to <43.63% % to <67.99% 43.63% to <53.32% % to <80.35% 53.32% to <63.01% % 63.01% CATEGORY 3: Credit accumulation and participation in locally developed and alternative non-credit courses (K-Courses) by students with special education needs (Secondary enrolment counts only). Sub-Category 3A: Prevalence of Grade 9 and 10 credit accumulation for students with special education needs. Prevalence for Grade 9 is that of those who earned 5 or less credits; and prevalence for Grade 10 is that of those who earned 13 or less credits (two factors). 3A Credit accumulation; 15% of MOV Weight Earned 5 or less credits in Grade 9 (40% of 3A) Earned 13 or less credits in Grade 10 (60% of 3A) 0.8 <11.83% <19.41% % to <15.21% 19.41% to <24.95% % to <18.59% 24.95% to <30.5% % to <21.97% 30.5% to <36.04% % 36.04% 37