Budget Estimates Update

Transcription

1 Budget Estimates Update Special Education Advisory Committee May 25, 2015

2 Presentation Overview Overall Budget Process Special Education Budget Revenues Expenditures Revenues Compared to Expenditures 2

3 Budget Estimates Revenues = Expenditures Classroom Resources, Transportation, School Operations and Other (13%) Grant for Student Needs (GSN) (89%) Salaries and Benefits (87%) Other Revenue (11%) 3

4 Budget Estimates Process Ministry released the Grant for Student Needs (GSN) on March 26, 2015 o Board by Board projection The Education Finance Information System (EFIS 2.0) forms were released on April 16, 2015 o Used to calculate grant revenue Salaries and benefits budget was calculated by projecting staff requirements for , factoring in enrolment projections Departments were required to submit their other operating expenditure budget by March 6,

5 Budget Estimates Process (Continued) A Trustee / Senior Staff Working Session was conducted on April 21, 2015 The budget presentation from April 21, 2015 meeting was posted on the public website and input was requested Draft Budget Estimates reports were presented at the May 5, 2015 and May 19, 2015 Regular Board Meetings Numbers in this presentation are based on data compiled for the May 19 th draft, and may still be subject to change as enrolment projections get finalized An additional draft Budget Estimates report will be presented at the June 2, 2015 Regular Board Meeting The Final Budget Estimates are expected to be approved at the June 16, 2015 Regular Board Meeting 5

6 Budget Estimates Revenues Revenues have been estimated at $362.0 million Grant revenue amounts to $328.8 million vs. $321.6 million at Revised Estimates. The significant increase is mainly due to: $4.1 million due to projected enrolment increase at both elementary and secondary panels (788 additional students expected in ) A $1.9 million corresponding increase to the Qualification & Experience grant for teachers and Early Childhood Educators (ECEs) $925,000 increase in the Special Education Allocation as a result of the reallocation of High Needs Amount (HNA) funding (second year of implementation) Increases to the School Operations Allocation and Transportation to cover increasing commodity prices 6

7 Budget Estimates Revenues Revenues (Continued) Other provincial grants (also referred to as Education Program Other or EPOs) announced to date are $3.1 million vs. $3.4 at Revised Estimates Other revenues and transfer from (to) internally restricted reserve amount to $3.5 million vs. $2.5 million at Revised Estimates An additional $12.5 million has been estimated for school generated funds vs. $12.2 million at Revised Estimates, and An additional $14.1 million for amortization of deferred capital contributions (DCC) vs. $13.8 million at Revised Estimates Revenues include: $161,000 in program and services enhancement / expansion $3.0 million in additional staffing costs (21 elementary teachers, 22 secondary teachers and 2 school support staff) $739,550 in new initiatives, mostly for Special Education 7

8 Budget Estimates Revenues Description Requested By Salary & Benefits Non-Salary Total Total FTE ESL Teachers (Secondary) (@$85K per teacher plus benefits) J. Nigro 96,000 96,000 96, FTE - Administrative Assistant for School Services (@$25,250 plus benefits) School Services 31,250 31, ,250 Purchasing a data analytics tool to provide the ability for the Board to analyze KPIs system wide, including student and programing data, financial data, staffing, 3 facilities, etc. P. McMahon 23,000 23, ,250 Offsetting IT Services budget reduction to accommodate the purchase of the data 3a analytics tool. P. McMahon (23,000) (23,000) 127,250 Special Education Initiatives 0.5 FTE - School Support Transitions Specialist - System Growth and Needs 4 (Autism and Developmental Behavioural Expert) ($72K plus benefits) B. Browne 46,000 46,000 46,000 1 FTE - Social Worker - CHANGE Program and System Growth ($67K plus 5 benefits) B. Browne 85,000 85, ,000 2 FTE - Special Education Resource Teachers - Milton Growth (@$83K plus 6 benefits) B. Browne 186, , , KTE-3 Academic Assessments - 1 per school. The WJ11 Assessment has expired and a revised assessment for early intervention is required to maintain validity and accurate assessment of students' academic functioning. This investment is imperative to the reliable continuity of Special Education and Curriculum programing for students. (Estimated cost including tax is $63,108 less hst rebate of 7 $6054 for a net cost of $57,100) B. Browne 57,100 57, , FTE - Child &Youth Counsellors - Milton Growth (@$46K each plus benefits) B. Browne 58,000 58, ,100 2 FTE - Educational Assistants - System (Milton and North Oakville Growth) ($33K 9 each plus benefits) B. Browne 87,200 87, , FTE - Special Education Resource Teachers - Gifted Program B. Browne 93,000 93, ,300 Total New Initiatives included in the Budget 739,550 8

9 Budget Estimates Expenditures Expenditures have been projected at $362.0 million Salaries and benefits amount to $281.3 million vs. $270.8 million at Revised Budget The increase is mainly as a result of increased enrolment and hence staffing, movement on the grid and increase in benefit costs Special Education salary and benefits costs are projected at $40.4 million or 14% of total salaries and benefits Other operating expenditures amount to $42.9 million vs $45.1 at Revised Estimates Special Education other expenditures amount to $1.4 million or 3% of other operating expenditures Other expenditures including capital, school generated funds, amortization of DCC and employee future benefits adjustments amount to $37.8 million vs. $37.7 million at Revised Estimates 9

10 Special Education Grant The Special Education Grant is projected to remain provincially at $2.72 billion in , which is an increase of $1.09 billion or over 67% since The Special Education Grant is made up of six allocations: - Special Education Per Pupil Amount (SEPPA) Allocation $1.4 billion - High Needs Amount (HNA) Allocation $1.05 billion - Special Equipment Amount (SEA) Allocation $93.7 million - Special Incidence Portion (SIP) Allocation $68.7 million - Facilities Amount (FA) Allocation $96.0 million, and - Behaviour Expertise Amount (BEA) Allocation $11.6 million 10

11 The New HNA Funding Model 11 C&I Amount Collaboration and Integration Amount SESPM Special Education Statistical Prediction Model ADE Average Daily Enrolment MOV Measures of Variability HNAPPA High Needs Amount Per Pupil Allocation 11

12 Special Education Revenue Most of the funding for Special Education comes from the Special Education grant portion of the GSN Component of the Special Purpose Grants A portion of the funding for Special Education also comes from the: Pupil Foundation Grant (APSSP staff, funding for self contained classes) Teachers Qualification & Experience Grant (additional funding for SERTs) 12

13 Special Education Revenue (Continued) Special Education receives additional funding from the Ministry of Education outside the GSN, through EPOs So far, in the Ministry has announced: Autism Supports and Training - $49,333 Learning for All - $24,988 13

14 Special Education Revenue Grant Revenue: SEPPA Enrolment Amt/pupil JK to 3 11, $ 10,381,057 Grades 4 to 8 10, $ 7,849,897 Grades 9 to 12 10, $ 4,841,555 $ 23,072,509 SEA Per Pupil Amount $ 1,178,647 Claims Based Amount $ 300,000 $ 1,478,647 HNA 50% of 32, $ 7,212,071 High Needs Based Amount for Collaboration and Integration $ 450,000 Measures of Variability Amount $ 7,384,478 $ 15,046,549 SIP $ 900,000 BEA $ 175,383 $ 40,673,088 Allocation for Pupils in Self-Contained Classes $ 1,521,945 Other Revenues: Autism Supports and Training $ 49,333 Assessing Achievement/Learning for All $ 24,988 $ 74,321 TOTAL FUNDING $ 42,269,354 Plus: SEA Enveloping - Opening Balance $ 899,398 Less: Funding Transferred to Deferred Revenue for SEA $ (1,307,400) TOTAL REVENUE $ 41,861,352 14

15 Special Education Revenue SEA Funding Explained SEA Enveloping - Opening Balance $ 899,398 Plus Per Pupil Amount $ 1,178,647 Plus Claims Based Amount $ 300,000 Total SEA Revenue Available $ 2,378,045 A SEA Expenditures for claims $ (300,000) All Other SEA Expenditures $ (770,645) Total Budgeted SEA Expenditures $ (1,070,645) B Funding Transferred to Deferred Revenue for SEA $ 1,307,400 =A+B 15

16 Special Education Expenditures Salaries and benefits represent $40.4 million or 96.72% of the total Special Education budget Staffing numbers are expressed as Full-Time Equivalents (FTE) and $ The remaining $1.4 million or 3.28% of the budget covers travel, textbooks, classroom materials, supplies, equipment and workshops 16

17 Special Education Expenditures FTE $ Special Education Resource Teacher Salaries and Benefits ,718,000 (including Secondary Department Heads) Educational Assistant Salaries and Benefits ,256,000 Professionals and Paraprofessionals Salaries and Benefits Central Administration Staff 6.00 Secretarial Staff 3.40 Social Workers Communicative Disorders Assistants 6.36 Child & Youth Counsellors Psychometrists 6.10 Speech & Language Pathologists ,503,000 Consultants Salaries and Benefits Educational Assistant Supervisors 2.00 Special Education Consultants ,000 Total Salaries and Benefits Expenditures ,372,000 Other Expenditures 1,369,000 TOTAL 41,741,000 17

18 Special Education Estimated Surplus / (Shortfall) $ Special Education Revenue 41,861,000 Special Education Expenditures 41,741,000 Total Special Education Surplus 120,000 Based on current enrolment projections, a small surplus of $120,000 is expected (this may change once enrolment projections are finalized) Revised Estimates shortfall is projected at ($569,000) Previous years shortfalls have been as high as ($4.0) million It should be noted that the reallocation of Special Education funding is being phased-in over 4 years (starting in ), thus funding is expected to change over the remaining 2 years It is uncertain if funding will continue to increase over the next 2 years of the new model being implemented 18

19 Questions?