BLUEWATER DISTRICT SCHOOL BOARD BUDGET 101

Transcription

1 BLUEWATER DISTRICT SCHOOL BOARD BUDGET 101 Revised: April 2010

2 BUDGET QUICK FACTS The mill rate for education is a standard rate across the province of Ontario. The amount of money Bluewater District School Board receives from the Ministry of Education has nothing to do with the amount of tax dollars collected from local taxpayers. Bluewater s fiscal year ends on August 31 st. There are several significant reporting dates throughout the year. Funding to Bluewater is allocated based on the number of students enrolled in our schools. More students = more money, fewer students = less money. In the budget year, elementary enrolment dropped by 4.5% and secondary dropped by 4.8%. As a result, the dollars the Board receives for education dropped as well. In past years, the province has offered a declining enrolment grant of $2 million dollars to the Board to allow it to explore ways to offer the same level of services with less money. The funding that the Ministry has provided for declining enrolment is coming to an end. For many years, Bluewater has been in a deficit situation created by a large Pay Equity settlement (that school boards that were not required to amalgamate were not subject to). Because of measures put in place by the Bluewater team and the cooperation of staff, for the first time in many years the Board is not carrying that debt going into this budget process. The provincial funding formula drives how the money the Board receives is spent. For example, once the total number of students is divided by provincially mandated class size, it is known exactly how many teachers will work for the Board. When the ministry provides the Board with money, it is earmarked for specific purposes. Funds allocated for building renewal cannot be used to purchase textbooks. Of the $193 million dollars in last year s budget, approximately $191 million were fixed costs: wages, benefits, utilities, etc. The remainder is referred to as discretionary funds that the board of trustees can actually direct towards district priorities. Despite the lack of flexibility in our budgetary process, students remain the centre of it all - providing the supports and services our students need is of primary importance. As a part of this year s budget process, the Board is implementing a Suggestion Box in the Staff Lounge on the Board s electronic messaging system to give board staff a place to suggest efficiencies.

3 Detailed information: Budget Cycle: Fiscal Year- September 1 to August 31 Reporting Dates to Ministry: July 30 Dec 15 Nov 15 Estimates Revised Estimates Submission of previous year financial statements Reporting Dates to Board: (per Board Policy 4201-D) January May September December Financial Actual to November 30, plus projections to year end including revised enrolment estimated and any adjustments as a result of completing the Ministry of Education Revised Estimates and grant calculations. Financial Actual to March 30, including revised enrolment actuals, plus projections to year end. Financial Actual to July 31 with projection to year end August 31. Audited financial statements for previous year ending August 31. Budget Background Tasks: September January Budget subcommittee begins their pre-budget discussions February-April Staff gather expenditure requests from all departments and Managers/ Supervisory Officers Analyze historical expenditures in light of budget requests - review with departments if required Enrolment projections for next school year are collected and reviewed Ministry grants are calculated Initial review by System Administrative Team to review gaps, gather additional information May-June Expenditure and Grant estimates are presented to Budget Sub-committee Direction received from Trustees on options, directions for balanced budget Staff prepare Ministry Grant package June 30 Budget passed July 30 Budget submitted to Ministry

4 Enrolment Ministry grants are based mainly on student enrolment Two key dates - October 31 and March 31 Each date counts as.5 or 50% Example: 1000 students October students March 31 ADE - Average Daily Enrolment is calculated as: 1000 x.5 = x.5 = 750 Total student ADE = 1250 ( ) Students who attend part time receive grants equal to their attendance. Kindergarten and Junior Kindergarten students currently attend half time. Therefore, their grants are half that of Grades 1-8. Full day JK/SK student funding is funded outside the Grant for Student Needs (GSN) for and is included. Ministry Restrictions on Budget Expenditures The different types of spending restrictions for boards are as follows: Achieve balanced budgets Achieve primary class size targets Special Education Grant is limited to special education expenditures School Renewal Allocation is limited to capital renewal expenditures School Board Administration and Governance spending shall not exceed the grant allocation (excluding internal audit) A portion of the GSN funding is first to be used for minor tangible capital assets (furniture and equipment that is capitalized), and New Teacher Induction Program (NTIP) funding is to be used for eligible NTIP expenditures and are required to meet NTIP program requirements. Reporting of classroom spending relative to classroom allocations is required as in previous years. The Ministry also provides funding outside the GSN through Education Programs - Other (EPO) for a variety of projects. Restrictions related to this funding are included in the Transfer Payment contract 1 1 Ministry of Education- Technical Paper Draft- Spring 2010 page 132

5 Board Administration and Governance School board administration and governance expenditure is limited to the grant allocation. 2 Special Education The Special Education envelope, which will include the SEPPA component of the early learning funding provided under EPO, establishes the minimum that each board must spend on special education; however, boards are free to spend more on special education programs and support. 3 Primary Class Size As in previous years, schools boards are required to submit class organization plans in all elementary schools by the end of June, showing the projected primary class size and Early Learning Program enrolment for The information is to be updated in September to reflect the actual class size results. 4 Pupil Accommodation The allocation for school renewal establishes the minimum that each board must spend on these components. This restriction is intended to ensure that boards dedicate the resources provided for major repairs for the creation and renewal of safe and functional schools where students can learn. 5 Balanced Budgets School boards are required to have balanced budgets which requires total spending to be equal to or less than total revenue. However, there are circumstances where an in-year deficit is permissible if there were prior surpluses (called Accumulated Surplus). The draw on the accumulated surplus is limited to ensure that this action does not place the board in undue financial risk. The draw on the accumulated surplus is limited to: the board's Accumulated Surplus for the preceding year, and 1 percent of the board's operating revenue Carrying a deficit larger than this amount will require approval of the Minister of Education. 6 New Teacher Induction Program Boards are expected to use NTIP funding for eligible NTIP expenditures and are required to meet NTIP program requirements according to legislation and the New Teachers Induction Programs: Induction Elements Manual, and to participate in any NTIP-related support and evaluation activities. Boards are expected to continue to submit an NTIP plan and a final report. 7 2 Ibid page Ibid page Ibid page Ibid page Ibid page Ibid page 135

6 Reporting and Accountability - Ministry of Education: Financial reporting, monitoring and auditing are important elements of an overall accountability framework associated with funding that is provided. The Ministry monitors to ensure grant claims are in accordance with the grant regulations and that school boards are in compliance with provincial standards and legislation and funding envelopes. In support of these objectives, the Ministry has, over the last few years, undertaken a comprehensive audit plan focussing on enrolment and English as a second language. Some of the measures that the Ministry has taken to ensure compliance include: withholding grants when a board is not in compliance on class size, requiring boards to prepare and submit deficit management plans when necessary, and directing boards to take measures to become compliant. 8 8 Ibid page 130

7 Grant Structure: Education funding is comprised of three main components: the foundation grant, special purpose grants and debt service. The Foundation Grant gives every school board a basic level of funding for each student. Additional funding is provided through the special-purpose grants based on each board s unique circumstances. PUPIL FOUNDATION GRANT This grant includes 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, staff development. SCHOOL FOUNDATION GRANT This grant includes principals, vice-principals, secretaries, school office supplies. SPECIAL PURPOSE GRANTS 1. Special Education Grant 2. Language Grant 3. First Nations, Métis, and Inuit Education Supplement 4. Geographic Circumstances Grant 5. Learning Opportunities Grant 6. Safe Schools Supplement 7. Program Enhancement Grant 8. Continuing Education and Other Programs Grant 9. Cost Adjustment and Teacher Qualifications and Experience 10. Student Transportation Grant 11. Declining Enrolment Adjustment 12. School Board Administration and Governance Grant 13. School Facility Operations and Renewal Grant DEBT SERVICE 1. Non permanently financed debt capital 2. Interest expense

8 Grant Allocations* (Projections) 9 9 Ibid page 11

9 Details of Foundation Grant Components: Classroom Teachers Education Assistants Textbooks and Learning Materials Classroom Supplies Classroom Computers Library and Guidance Services Professional and Paraprofessional Services Classroom Consultants Salaries and benefits for classroom teachers, supply and occasional teachers to cover absences and PD Salaries and benefits Texts, workbooks, resource material, library materials, instructional software, CD s, DVD s, internet expense and technology supporting distance education Supplies such as paper, pens, pencils and other material and classroom equipment Hardware and associated network costs Salaries and benefits for teacher-librarians and guidance teachers Salaries and benefits for staff who provide support services to students and teachers, such as attendance counsellors, social workers, child/youth workers, computer technicians Professional/paraprofessionals who provide support for special education such as psychologists, psychometrists and speech pathologists Salaries and benefits for consultants and co-ordinators Special Purpose Grants: Special Education Amount: This grant provides funding for students who need special education programs, services, and equipment. It is made up of six components: The special education per pupil amount -- allocated to boards on the basis of total enrolment The high needs amount -- provides for the cost of intensive staff support required by a small number of students with high needs The special equipment amount -- a SEA Per-Pupil Amount, and a SEA Claims- Based Amount. The SEA Per-Pupil Amount will be allocated for the purchase of all computers, software, computing-related devices and required supporting furniture, as identified for use by students with special education needs in accordance with the SEA funding guidelines. Purchases of other non-computer based equipment to be utilized by students with special education needs, including sensory equipment, hearing support equipment, vision support equipment, personal care support equipment and physical assists support equipment, will continue to be claims-based with an $800 deductible 10 The special incidence portion -- supports pupils who require more than two fulltime staff to address health and safety needs. 10 Ibid page 45

10 The facilities amount -- supports education programs in approved care/treatment, custody and correctional facilities. Behaviour Expertise Amount - the services provided by ABA expertise professionals are applicable to all students and have been found to be specifically effective in working with students with Autism Spectrum Disorder (ASD) where appropriate. 11 Language Grant: The language grant includes French as a Second Language and English as a Second Language. The French as a Second language provides core, extended and immersion programs for English language boards. English as a Second Language is based on the recent immigration component and pupils in Canada component. (whose language spoken at home is neither English or French.) First Nations, Métis and Inuit Education Supplement: Supports education programs targeted to Aboriginal students, including native languages and native studies programs. The First Nations, Métis, and Inuit Education Supplement has three components: Native Languages Native Studies Per-Pupil Amount Geographic Circumstances Grant: This grant recognizes the additional cost of operating small schools in isolated areas and costs associated with the geography of boards, including board size and school dispersion. 12 Learning Opportunities Grant: This grant consists of: Demographic component - funds based on social and economic indicators that have been associated with a higher risk of academic difficulties for students Literacy and math outside school day component - for students not meeting new standards and the requirements of the Grade 10 literacy test Student Success - to assist students in Grades 7 to 12 who may not achieve their educational goals In , programs previously funded outside the GSN School Effectiveness Leads, the Ontario Focused Intervention Partnership (OFIP), and Specialist High Skills Majors (SHSM) have been transferred into this grant. 13 Safe Schools: The Safe Schools Supplement supports amendments to the safe schools provisions of the Education Act, which came into effect February 1, The purpose of these amendments was to more effectively combine prevention support, early intervention, and discipline with opportunities for students to continue their education Ibid page Ibid page Ibid page Ibid page 75

11 Program Enhancement Grant: This grant will support programs and activities such as art, music, physical education and outdoor education. Continuing Education and Other Program Grants: The Continuing Education and Other Programs Grant supports adult day school programs and continuing education programs, adult Native language, adult credit for diploma, correspondence/self-study programs, secondary crossover or transfer courses, summer school courses, elementary and secondary reach-ahead courses, elementary international language courses, and Prior Learning Assessment and Recognition (PLAR) for mature students. 15 Cost Adjustment and Teacher Qualification and Experience Grant: This grant provides funding to boards for teachers who, because of their qualification and experience, have salaries above the benchmark level. Also includes NTIP, the new teacher induction program. Student Transportation: This grant provides funding to school boards to transport students from home to school, including students with special needs. Declining Enrolment Adjustment: As boards experience declining enrolment, the grant decreases as students decrease. Costs do not decline proportional to declining enrolment, so this grant recognizes that it takes time to adjust costs for the decline in enrolment. The grant is given over a threeyear period, declining to 50% in year 2, and 5% in year 3. School Board Administration and Governance Grant: Funding is provide for three components: Trustees Director and Supervisory Officers Board Administration School Facility Operations and Renewal Grant: The School Facility Operations and Renewal Grant has two major allocations: School Operations Allocation and School Renewal Allocation. The School Operations Allocation addresses the costs of operating school facilities (heating, lighting, maintaining, and cleaning). The School Renewal Allocation addresses the costs of repairing and renovating schools. 16 Debt Service: This allocation does not adjust with enrolment. It will recognize the cost of all approved debt, including good places to learn, prohibitive to repair projects. 15 Ibid page Ibid page 109, 116