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Cost Recovery Pricing Model Cost Accounting Method used to set rates since 2009 21st Century School Fund and University of California-
Berkley’s Center for Cities and Schools Presentation at OMC conference in July 2012 Met with the Ministry in April 2013 to discuss the model Reviewed by COSBO at their June 2013 meeting Presented at OASBO Conference May 2014 Training session for CUS Outreach Coordinators June
2014
GoalsUncomplicated to use and explainCustomizable - using individual Boards' data and
policies/proceduresUses valid, reliable and consistent data found in
consolidated financials available to the publicTo set Evidence Based Rates that are transparent,
accountable and equitable
CostsReflects Direct and indirect costs that are
associated with activities and extended hours used for community use at schools
Adjusts for changes in costsAllows for analysis of costs to aid in decision
making
BenefitsUtilizes publicly funded facilitiesSupports community organizationsReduces costs to participantsBuilds partnerships that benefit students, families
and communitiesIncreases community access to servicesPromotes community engagement at schools
Analytical Tools – EFIS DataPERMITTED HOURS BY SPACE TYPE
Number of permits issued 1,952
Number of participant visits 1,514,385
PERMITTED HOURS BY SPACE TYPE
Target Age Group(s) Number of Permitted Hours
Children 0 – 6 64,700
Children 7 – 12 88,317
Teens 13 – 18 27,746
Young Adults 19 – 24 12,472
Adults 25 – 64 15,209
Seniors 65+ 7,602
No target age -
Total 216,046
PERMITTED HOURS BY ACTIVITY
Type of Activity Number of Permitted Hours
Educational (e.g. homework help, reading clubs) 12,522
Parenting Support (e.g. new parent classes) 1,002
Sports and Recreational (e.g. basketball, yoga) 16,631
Health and Wellness (e.g. nutrition program, blood donation) 536
Child Care Programs 55,964
Arts and Cultural (e.g. community theatre, concerts) 10,622
Supports for Recent Immigrants 35
Social (e.g. bbq, meet and greet) 202
Community Services (e.g. employment aid) 2,188
Meetings (e.g. neighbourhood action) 3,298
Leadership (e.g. Scouts, Guides) 1,559
Aboriginal-focused Programs -
Supports for Low-income Communities 4,300
Other: Event 4,280
Total 113,139
By Age
0-6 Years (EL/
Kinder-garten)
30%
7-12 Years (Elementary)41%
13-18 Years (Secondary)
13% Other16%
Permitted Hours by Age Groups
Permitted Hours by Age Groups Permitted Hours by Activity
AgeProv. Avg. in
2010-11Board Data
Form E
0-6 Years (EL/Kindergarten) 21.0% 29.9%
7-12 Years (Elementary) 32.0% 40.9%
13-18 Years (Secondary) 19.0% 12.8%
Other 28.0% 16.3%
100.0% 100.0%
School-age Children 72.0% 83.7%
By Activity
Permitted Hours by Activity
Permitted Hours by Activity
AcitivityProv. Avg. in
2010-11Board Data
Form E
Educational 14.0% 13.3%
Sports & Recreation 33.0% 11.7%
Child Care 29.0% 63.6%
Other 24.0% 11.3%
100.0% 100.0%
Healthy Lifestyles & Children 76.0% 88.7%Educa-tional13%Sports &
Recreation12%
Child Care64%
Other11%
Permitted Hours by Activity
Strategic QuestionsHow to fund your Board's CUS program in times of budget
constraints?Are you using funding in a responsible manner?Does the way you charge for facilities support the goals and
policies of your Board?Are programs and activities priced fairly and transparently?
By SpaceTotal Hours and Value of Community Use Hours
Type of SpaceTotal Number of
Hours% of Use
Total Value of Permitted Hours at Cost Recovery
Rate
% of Cost
Gymnasiums 40,539 36.0% 911,281$ 52.3%
Fields 4,308 3.8% 133,985$ 7.7%
Classrooms 50,809 45.1% 338,666$ 19.4%
Other Spaces 16,977 15.1% 360,070$ 20.6%
Total 112,633 100.0% 1,744,001$ 100.0%
Gymna-siums52%
Fields8%
Classrooms19%
Other Spaces
21%
Distribution of Value of CUS HoursBy Space Type
Projecting by CategoryIF Category B applied subsidy is 100% then revenue would be -$ IF Category C applied subsidy is 59% then revenue would be 67,063.26$ IF Category D applied subsidy is 0% then revenue would be 82,488.38$ IF Category E applied subsidy is -100% then revenue would be 2,801.21$
TOTAL 152,352.85$
Estimated cost of weekend Category A OT Wages using X 1.5 rate $43 95,911.50$
Space Type HOURS A A Weekend B C D EGeneral Purpose Room 1278 393 11536 167 366Single Gym 3715 193 37598 4430 1333Field 497 39 5612 53Auditorium 199 14 5 15 5Parking Lot 10 16 5Classroom 12357 1421 53886 3041 784 195Cafeteria 508 61 76 637 41Double Gym 1077 111 4452 617 62
Space Type $$$ A A Wknd B C D EGeneral Purpose Room -$ 16,877.50$ -$ 1,472.57$ 15,723.35$ Single Gym -$ 8,299.00$ -$ 39,067.29$ 57,322.46$ Field -$ 1,677.00$ -$ 734.95$ -$ Auditorium -$ 602.00$ -$ 255.75$ 193.58$ Parking Lot -$ -$ 83.20$ 63.42$ Classroom -$ 61,081.50$ -$ 8,953.86$ 5,631.15$ 2,801.21$ Cafeteria -$ 2,601.50$ -$ 5,613.19$ 887.26$ Double Gym -$ 4,773.00$ -$ 10,882.45$ 2,667.16$
95,911.50$ -$ 67,063.26$ 82,488.38$ 2,801.21$
EFIS DATA - Hours by Space Type - IF Scenarios
PROJECTIONS USING IF SCENARIOS
A-100% B-100% C-65% D-0% E-+100% Joint Use-100% Music Lessons-65%
$-
$200,000.00
$400,000.00
$600,000.00
$800,000.00
$1,000,000.00
$1,200,000.00
Custodian Costs Recovered Rental Costs Recovered
Cost Recovery Value of Space Used
By Category
EFIS Schedule 10CSCHEDULE 10 C - SCHOOL OPERATIONS AND MAINTENANCE EXPENSES
2013-2014Elementary Secondary Total
Custodial OperationsWages 2,696,619 1,575,645 4,272,264Benefits 670,935 389,118 1,060,053Supplies 764,722 443,370 1,208,092Contract Services 148,162 79,051 227,213Other 0
Maintenance OperationsWages 442,411 256,500 698,911Benefits 109,609 63,549 173,158Supplies 719,944 417,412 1,137,356Contact Services 7,320 4,245 11,565Other 0
UtilitiesElectricity 891,352 790,539 1,681,891Heating - oil 109,838 0 109,838Heating - gas 473,793 181,140 654,933Heating - other 0 0 0Water and sewage 227,406 104,690 332,096
School Operations and Maintenance AdministrationWages 300,559 174,257 474,816Benefits 66,228 38,397 104,625Supplies 0 0 0Contract Services 0 0 0Other 0 0 0Insurance 66,954 38,818 105,772
Leases Operating Component 86,876 309,875 396,751
Total 10C Expenses 7,782,728 4,866,606 12,649,334
Subset of “Pupil Accommodation used in Cost Recovery Pricing Model
Costs by Panel (per hour)
Space Type BLENDED PANELS ELEMENTARY SECONDARY
Total Gross Sq. Ft. (incl. Core Space Factor)
Calculated Cost per Hour
Total Gross Sq. Ft. (incl. Core Space Factor)
Calculated Cost per Hour
Total Gross Sq. Ft. (incl. Core Space Factor)
Calculated Cost per Hour
Single Gym 4,215 $ 24.94 3,479 $ 18.71 4,952 $ 29.12
Double Gym 8,410 $ 49.76 6,957 $ 37.42 9,862 $ 58.00
Classroom 1,063 $ 6.29 1,055 $ 5.68 1,071 $ 6.30
Auditorium 1,117 $ 6.61 699 $ 3.76 1,535 $ 9.03
Cafeteria 2,227 $ 13.18 254 $ 1.36 4,201 $ 24.70
Library 937 $ 5.54 354 $ 1.90 1,520 $ 8.94
Kitchen 320 $ 1.89 195 $ 1.05 444 $ 2.61
Other 1,675 $ 9.91 254 $ 1.36 3,096 $ 18.21
Surcharges by Hour Space Type SECONDARY UTILITIES CUSTODIAL &
MAINTENANCE OPERATIONS Admin
Total Gross Sq. Ft. (incl. Core Space Factor)
Calculated Cost per Hour
Calculated Cost per Hour Calculated Cost per Hour Calculated Cost per
Hour
Single Gym 4,952 $ 29.12 $ 4.82 $ 14.69 $ 1.49
Double Gym 9,862 $ 58.00 $ 9.61 $ 29.26 $ 2.97
Classroom 1,071 $ 6.30 $ 1.04 $ 3.18 $ 0.32
Auditorium 1,535 $ 9.03 $ 1.50 $ 4.55 $ 0.46
Cafeteria 4,201 $ 24.70 $ 4.09 $ 12.46 $ 1.26
Library 1,520 $ 8.94 $ 1.48 $ 4.51 $ 0.46
Kitchen 444 $ 2.61 $ 0.43 $ 1.32 $ 0.13
Other 3,096 $ 18.21 $ 3.02 $ 9.18 $ 0.93
Explaining Components of Price
68.6%
16.5%
3.8%
2.2% 5.6% 7.2%
Custodial & Maintenance Electricity Heating Water & Sewer Admin Other
Trends for Pricing Projections2010 2011 2012 2013 2014 AVG
CDN Rate of Inflation 1.8 2.9 1.5 0.9 1.9 1.8
OM Expenses / Sq Ft 1.2 8.5 -3.6 2.5 1.7 2.3
2010 2011 2012 2013 2014 AVG
-6.0
-4.0
-2.0
0.0
2.0
4.0
6.0
8.0
10.0
Rate of Inflation vs Chng in Exp/Sq Ft
CDN Rate of Inflation OM Expenses / Sq Ft
Inputs - Budget
Transfer Agreements from the Ministry of Education Fees & Charges Collected
Community Use of Schools Transfer Agreement $ 310,551 Total Administration Fees Collected $ -
Outreach Coordinator Transfer Agreement $ 85,600 Total Fees Collected from Space Rentals $ 150,966
Other Program Transfer Agreements (Specify) Total Fee Collected for Equipment Rental $ -
Priority Schools $ 136,000 Total Charges Collected for Insurance $ 8,988
Focus On Youth $ - Total Charges Collected for Caretaker Overtime `
$ - Other Fees or Charges Collected (Specify)
$ - $ -
Total Transfer Agreements $ 532,151 Total Fees & Charges Collected $ 159,954
Budget ImpactBudget impact: COSTS RECOVERED: Total Transfers, Fees and Charges 692,105$
EXPENSES: Total Cost of Permitted Hours 1,744,001$
GAP or SURPLUS: Difference between Revenue and Expenses (1,051,896)$
Some key indicators: Total Number of Permitted Hours 112,777
Average CUS Transfers per Permitted Hour 4.72$
Average Fees & Charges per Permitted Hour 1.42$
Total Average Transfers, Fees $ Charges / Hour 6.14$
Average Cost Per Permitted Hour 15.46$
Cost vs Revenue per Permitted Hour (9.33)$
Thank youPlease feel free to contact us with any questions:
Charlyn Downie
Community Use of Schools Outreach Coordinator
Limestone District School Board
(613) 544- 6935 ext. 379
Brandt Zätterberg
Community Use of Schools Outreach Coordinator
Algonquin and Lakeshore Catholic District School Board
(613) 354- 6527 ext. 504