2011-12 Calgary Catholic School District Operating Budget

8/6/2019 2011-12 Calgary Catholic School District Operating Budget

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2011 2012

AdministrationPresentationtotheBoardofTrusteesMay25,2011

District Operating Budget


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District Operating Budget 2011 2012

Page | iv

Appendix A - Projected and Actual Enrolments ....................................................................................................................... 15

Appendix B Stakeholder Priorities .......................................................................................................................................... 19

Appendix C - Highlights of Government Funding Rates .......................................................................................................... 20

Appendix D - District Usage of One-Time Funds ...................................................................................................................... 21

Appendix E - Surplus and Available One-Time Funds ............................................................................................................. 23

Appendix F - Historical Pupil-Teacher Ratio (PTR)................................................................................................................... 24

Appendix G - Budget Detail ........................................................................................................................................................ 26

Appendix H - 2011-2012 Budgeted Revenues ........................................................................................................................... 31

Appendix I - 2011-2012 Budgeted Expenditures ....................................................................................................................... 32

Appendix J 2011-2012 Salaries and Benefits ......................................................................................................................... 35

Appendix K - Glossary of Terms ................................................................................................................................................ 37


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Total Revenues

Total Revenues are increasing by $33.9 million or 7.7% to $477.7 millionin the 2011-2012 Budget (compared to the 2010-2011 Budget of $443.7million)primarily due to inclusion of the Government contribution to theTeachers Retirement Fund ($24.7 million) in all districts financialrecords, a 4.54% increase in the base grant plus enrolment increase;

partially offset by losses in Class Size funding, Relative Cost ofPurchasing Goods and Services funding and AISI grants, elimination ofEnrolment Growth and Decline grants, and no increases in otherdifferential grants.

Page | B

2008-2009

Actual

2009-2010

Actual

2010-2011

Budget

2010-2011

Forecast

2011-2012

Budget

050

100150200250300350400450500

$ Millions

Expenditure Changes

Total Expenditures

Total expenditures are increasing by $38.1 million or 8.4% to$492.7 million in the 2011-2012 Budget (from the 2010-2011Budget of $454.7 million). Increased expenditures are primarily

due to inclusion of the Government contribution to the TeachersRetirement Fund ($24.7 million), salary increases and additionalcurriculum costs; partially offset by position reallocations andreductions. Expenditures were carefully evaluated to minimize theimpact in the classroom.

2008-2009

Actuals

2009-2010

Actuals

2010-2011

Budget

2010-2011

Forecast

2011-2012

Budget

050

100150200250300350400450500

$ Millions

Revenue Changes


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Page | C

BUDGET AT A GLANCE

Revenue 2011-2012 Budget

Provincial

Grants

90.7%

Capital

Allocations

3.5%

School

Generated

Funds

3.3%

Other

2.5%

Budgeted Revenues

2011-2012 Budget

$ %

Provincial Grants1

433,419,354 90.7%

Capital Allocations 16,683,179 3.5%

School Generated Funds2

15,844,422 3.3%

Other3

11,734,945 2.5%

TOTAL REVENUE 477,681,900 100.0%

1. Provincial Grants include local Property Taxes.

2. School Generated Funds (SGF) are raised and expended exclusively at the school level.

3. Other consists of Federal Government Grants, lease and rental revenue, interest income, etc


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Page | D

Budgeted Expenditures

2011-2012 Budget

$ %

Schools & Instruction 1 356,544,365 72.5%

Board and Administration 2 27,796,061 5.6%

Instructional Support 3 13,777,445 2.8%

Plant Operations & Maintenance 46,030,246 9.3%

Transportation 12,822,003 2.6%

Depreciation 19,784,868 4.0%

Debt Interest 137,646 0.0%

School Generated Funds4 15,844,422 3.2%

TOTAL EXPENDITURES 492,737,096 100.0%

Most Expenditures are School-Based. Most expenditures are school-based (72.5%), with 93.4% of budgeted school based expenditures being for

salaries and benefits. The remainder of the districts expenditures are in areas such as: Plant Operations and Maintenance (which includes caretaking,

utilities, etc.); Board, Administration & Instructional Support; School Generated Funds; Depreciation (primarily schools), etc. The districts expenditures on

Administration, as defined by Alberta Education, are capped at 4% of expenditures.

1. Schools and Instruction includes the majority of the Government contribution to the Teachers Retirement Fund, the remainder would be allocated to certificated stafffound in Instructional Support and Board & Administration.

2. Board and Administration includes some Central Office positions who provide support (in whole or in part) to schools (e.g., School Accounting Officers, School

Computer Technicians, etc.) as well as Central Office administration staff and the Board. Also included are items such as sabbatical leaves for teachers (primarily

school-based) as required by the Alberta Teachers Association (ATA) Collective Agreement. This breakdown of expenditures by function is not the same as the

Government definition of administration. Actual administration costs are only calculated at year-end to ensure the allocations necessary to meet the Government

definition are completed.

3. Instructional Support includes Central Office positions assigned to provide instructional support to schools (Instructional Services Department).

4 School Generated Funds (SGF) are raised and expended exclusively at the school level.

2011-2012 Budget Expense by Function

Schools &

Instruction

356,544,365

72.5%

Debt Interest

137,646

0.0%School Generated

Funds

15,844,422

3.2%

Depreciation

19,784,868

4.0%

Transportation

12,822,003

2.6%

Plant Operations &

Mntce

46,030,246

9.3%

Instructional

Support

13,777,445

2.8%

Board and

Administration

27,796,061

5.6%


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NewSchoolsandCurriculum

The district is not opening any new schools in 2011-2012 and is opening one new school in September 2012 (Copperfield). The 2011-2012 budget

includes $0.8 million in start-up costs for this new school, as most of the start-up costs will be incurred in the fiscal year prior to the opening. There are

also additional costs ($0.1 million) budgeted in 2011-2012 that are related to the three new schools opened in 2010-2011. Additional curriculum costs of

$0.8 million are also being implemented in 2011-2012.

PrioritizationofExpenditures

Expenditures for high priority items identified during the budget process are included in the budget for 2011-2012. With fewer funds available, prioritizationof expenditures is necessary to provide the best balance between fiscal responsibility and what is best for childrens education. Some of the items are

currently funded through the use of district AOS and will have to be re-evaluated on an annual basis.

SAVINGS AND DEFICIT ASSUMPTIONS

DeficitNotAllowed

The School Actprohibits an unfunded deficit. By making reductions as necessary and using district Accumulated Operating Surplus (AOS) funds, thedeficit will be funded for the 2011-2012 budget year.

SafetyValveRecommended

Keeping some funds in savings (AOS) as a safety valve is desirable but very difficult in the current budgeting environment. To illustrate the impact of a 1%

budget variation, if the approximately $490 million Budget is 99% accurate on revenues, and 99% accurate on expenditures, then the district could still

incur a $9.8 million deficit ($4.9 million difference in both revenues and expenditures). The Provincial Auditor-General recommends that 2.5% of revenues

be set aside in savings as a safety valve (combined Operating Reserves and Accumulated Surplus).

MaintainingOperationswithSavings

Funds in savings accounts (Accumulated Operating Surplus AOS) are available to be used to enhance operations. The Government has recommended

that school districts utilize excess AOS during this period of economic challenge. When building the 2011-2012 Budget, $13.2 million of AOS, which

represents all of the remaining district savings, is budgeted to be spent to reduce the deficit. (See Appendix D District Usage of One-Time Funds for

further detail.)


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PRIORITIZATION OF EXPENDITURESIdentifying budget priorities is a necessary part of developing a dynamic, collaborative, responsive budget. When available funds are scarce, as is the

case for 2011-2012, budget decisions are even more difficult and the prioritization process becomes critical. For 2011-2012, this meant staffing cuts (92.0

FTE positions see below), retention of initiatives identified as being of high priority, and required new curriculum.

Staff reductions are due to revenue shortfalls as explained previously. To summarize, reduction of targeted AISI grants resulted in the loss of 30 FTE

positions, targeted Class Size grant reductions resulted in the loss of 30 FTE positions and a change in the Staffing Allocation formula accounted for the

final 32 FTE positions. Although there were cuts to ESL funding, there was no reduction of spending in support of ESL programs. All staff reductions will

be addressed through normally occurring attrition. As a result of the targeted reductions, the district Pupil-Teacher Ratio (see Appendix F Historical

Pupil-Teacher Ratio [PTR]) increased from 1:16.73 to 1:17.23 but is still the sixth lowest PTR over the past several decades.

Items identified as being of high priority and therefore retained from the 2010-2011 budget include continued support for Special Education ($2.0 million),

Career Practitioners, Contingency teaching positions, Full Day Kindergarten, Program Support Teachers, and maintenance of investment in technology

infrastructure. The re-tasking of 40 Diverse Learner teachers to schools is intended to support the Governments Action on Inclusioninitiative (previously

called Setting the Direction).


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One-Time Savings

HISTORY OFUSE OFONE-TIMESAVINGSSince 1997-1998, the district has been able to benefit from having savings available to subsidize or enhance instruction. The district has had one-time

funds, savings, or AOS due to under-expenditures in previous years budgets or due to timing differences resulting from revenues being received in one

year and expenditures being made the following. (See Appendix D District Usage of One-Time Funds for additional information.)

2010-2011BUDGET AND2010-2011PROJECTIONSIn the 2010-2011 Budget developed last year, use of $8.9 million from district savings was envisioned to balance the budget. At the time of the 2011-2012

budget preparation, a net deficit of $6.7 million is forecasted for year end (August 31, 2011).

ONE-TIMESAVINGSREMAINING ATAUGUST31,2011Based on the forecasted net deficit of $6.7 million for 2010-2011, described in the preceding, it is projected that the district will have $13.2 million

remaining in total AOS as at August 31, 2011. This $13.2 million is budgeted to be made up entirely of unrestricted operating surplus (a decrease of $6.0

million from August 31, 2010). Total one-time savings projected to be remaining at August 31, 2011, excluding Capital Reserves, represents 2.8% of

forecasted district revenues in 2011-2012 or 6.9 days of operation. (See Appendix D District Usage of One-Time Funds and Appendix E Surplus and

Available One-Time Funds.)

ONE-TIMESAVINGSREMAINING ATAUGUST31,2012The 2011-2012 Budget incorporates spending $13.2 million of AOS. At August 31, 2012, remaining savings will have been reduced to zero. The

Provincial Auditor-General recommends that 2.5% of revenue be kept in AOS. The budgeted amounts in one-time savings means the district will not meet

the recommended target in 2011-2012. (See Appendix D District Usage of One-Time Funds and Appendix E Surplus and Available One-Time)


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PLANTOPERATIONS ANDMAINTENANCE(POM)POM revenues are increasing by $0.7 million (1.91%) to $36.2 million. This increase is largely due to the enrolment component of the formula.

Infrastructure Maintenance Renewal (IMR) funding increased marginally ($0.1 million) to $7.3 million. Funding was not provided to address the districts

significant deferred maintenance backlog of approximately $34 million. As the district grows (more schools) and existing schools age, it becomes more

difficult to maintain and refurbish school buildings. Administrative buildings are not supported by POM funding.


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2011-2012 Budgeted Expenditures

TOTAL BUDGETEDEXPENDITURESTotal budgeted expenditures for 2011-2012 are $492.7 million. This is an increase of $38.1 million or 8.4% over 2010-2011 budgeted expenditures of

$454.7 million. (See Appendix I 2011-2012 Budgeted Expenditures and Appendix G Budget Detail.)

INCREASEDEXPENDITURES

District expenditures budgeted for 2011-2012 are increasing by $38.1 million (8.4%) over 2010-2011 budgeted expenditures, primarily due to:

$43.1 million increase in salaries and benefits primarily due to ATA, CEP and CUPE salary settlements; movement in the salary grid (e.g., based

on education and experience), and inclusion of the $24.7 million Government contribution to the Teachers Retirement Fund (See Appendix J

2011-2012 Salaries and Benefits); and,

partially offset by $4.5 million decrease in Transportation expenditures due to change in process for bus pass purchases (see 2011-2012

Budgeted Revenues Transportation for further explanation).

SCHOOLS ANDINSTRUCTIONSchools and instruction expenditures are budgeted to be $41.7 million higher (13.2%) than 2010-2011, which is primarily comprised of:

$23.8 million inclusion of expenditure for the Government contribution to the Teachers Retirement Fund;

$12.5 million increase for certificated salaries due to grid increase partially offset by reduced number of teachers budget over budget;

$1.2 million increase in uncertificated salaries due to grid increase;

$3.1 million increase in benefits due to rate increases, an end to a premium holiday for group life insurance, and enhanced benefits to CEP

employees; and,

$1.1 million increase in supplies and materials budget over budget primarily related to new school start-up expenditures, and higher instructional

resource fee expenditures being budgeted in 2011-2012.


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BOARD,ADMINISTRATION Board and Administration expenditures are budgeted to be $0.3 million less in 2011-2012 than what they were in 2010-2011. Inclusion of the

Government contribution to the Teachers Retirement Fund added $0.2 million to expenditures but even with this, overall Board and Administration

costs were decreased by $0.3 million.

Alberta Education defines Administration differently for the purposes of the 4.0% cap. The above itemization is based instead on the districts organization

structure. Some expenditures that are considered to be Instructional are part of the Central Office departments budgets described in the preceding (e.g.

sabbaticals for school-based teachers; School Accounting Officers; school photocopiers, etc.).

INSTRUCTIONAL SUPPORT Instructional Support expenditures are budgeted to increase by $1.1 million primarily due to inclusion of $0.7 million for the Government

contribution to the Teachers Retirement Fund and the 4.54% salary increases.

PLANTOPERATIONS ANDMAINTENANCEPlant Operations and Maintenance (POM) expenditures are budgeted to be $0.2 million higher (0.33%) than 2010-2011, primarily as a result of:

$0.8 million attributable to increase in salaries and benefits due to grid increases, and;

$0.7 million decrease in utility costs.

TRANSPORTATIONTransportation expenditures are budgeted to be $4.5 million lower (26.1%) than 2010-2011, primarily as a result of:

A change in the process for the sale of bus passes. Previously, the district purchased the passes and sold them to students at a reduced cost.Commencing February 2011, students purchase the passes directly from third party providers and apply to the district for a bus pass subsidy.

This results in a significant decrease in district expenditures as bus passes are no longer purchased from Calgary Transit.

OTHER EXPENDITURESOther expenditures are budgeted to be $0.1 million lower (0.32%) than 2010-2011, which is due to small budgeted changes in depreciation, debt interest

and school generated funds.


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Appendix A - Projected and Actual EnrolmentsFrom 1995-1996 to 2003-2004, the district had significant growth in enrolment (18.8%) from 35,830 full-time equivalent (FTE) students to 42,578 FTEs.

Growing enrolments meant both growing revenues and expenditures. More students equated into more teachers and school staff during this period.

Around 2003-2004, the districts September 30th enrolments more or less stabilized at the 42,500 FTE mark; however, in 2008-2009 enrolments began to

increase. Actual enrolment totals improved to 43,406 FTE students for September 30, 2009 and 44,053 FTE students for September 30, 2010. The

projection used for budget purposes for September 30, 2011 is 44,617 FTE. The budget was built on March 2011 projections as this is the normal process

utilized to retain a level of consistency year to year. The budget projection continues to reflect increasing student enrolments despite the City of Calgary

2010 Census (most recent information available at the time of this report) indicating that overall population growth for Calgary was the lowest since 1984.

Enrolment numbers are estimates until the September 30th count is finalized and are dependent upon available information. Variances in revenue due to

enrolment are reported to the Board of Trustees in Quarterly Monitoring Reports.

For the five year forecast period September 30, 2011 through September 30, 2015, further increases are projected. Commencing in September 2011,

enrolment is anticipated to be 44,617 FTE, moving to 46,845 FTE by 2015. Going forward, the impetus for the increase is an increasing Alberta live birth

rate, immigration and a corresponding forecast growth at the Kindergarten and Division I entry level.

Enrolment projections are a key element in building the district budget as a large percentage of grant revenue is related to enrolment. The history ofdistrict student enrolment and projections is found on the following pages in this Appendix.


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2 0 0 4 2 0 0 5 2 0 0 6 2 0 0 7 2 0 0 8 2 0 0 9 2 0 1 0

K i n d e rg a r te n 2 ,9 2 2 2 , 8 0 9 2 , 8 4 9 2 , 9 6 4 3 ,1 0 5 3 ,2 7 8 3 ,3 6 0

K i n d e r g a r te n F u ll- T i m e

E q u iva le n t (F T E ) 1 ,4 6 1 1 , 4 0 5 1 , 4 2 5 1 , 4 8 2 1 ,5 5 3 1 ,6 3 9 1 ,6 8 0

G ra d e 1 3 ,1 9 1 3 , 2 3 7 3 , 0 5 8 3 , 0 7 2 3 ,2 4 1 3 ,2 1 5 3 ,3 1 7

G ra d e 2 3 ,1 7 2 3 , 2 6 6 3 , 2 9 6 3 , 1 0 9 3 ,1 7 7 3 ,2 5 6 3 ,3 4 2G ra d e 3 3 ,3 2 4 3 , 2 2 4 3 , 3 4 5 3 , 3 4 1 3 ,2 2 6 3 ,2 3 8 3 ,4 0 5

G ra d e 4 3 ,4 8 9 3 , 3 2 7 3 , 2 6 2 3 , 3 6 9 3 ,4 0 2 3 ,3 1 1 3 ,3 1 2

G ra d e 5 3 ,4 7 6 3 , 5 1 7 3 , 3 5 0 3 , 2 8 5 3 ,4 6 6 3 ,3 8 5 3 ,3 6 5

G ra d e 6 3 ,3 0 1 3 , 5 2 9 3 , 5 0 0 3 , 3 8 8 3 ,3 6 6 3 ,4 9 9 3 ,4 7 3

T o ta l G r a d e s 1 -6 1 9 ,9 5 3 2 0 , 1 0 0 1 9 , 8 1 1 1 9 , 5 6 4 1 9 , 8 7 8 1 9 , 9 0 4 2 0 , 2 1 4

G ra d e 7 3 ,2 2 0 3 , 1 0 4 3 , 3 0 7 3 , 2 9 3 3 ,3 0 1 3 ,2 8 0 3 ,4 6 0

G ra d e 8 3 ,3 7 6 3 , 2 3 4 3 , 1 4 2 3 , 3 5 4 3 ,3 4 0 3 ,3 9 1 3 ,3 2 3

G ra d e 9 3 ,4 4 9 3 , 3 6 2 3 , 2 4 5 3 , 1 6 3 3 ,3 9 7 3 ,4 0 8 3 ,3 9 1

T o ta l G r a d e s 7 -9 1 0 ,0 4 5 9 , 7 0 0 9 , 6 9 4 9 , 8 1 0 1 0 , 0 3 8 1 0 , 0 7 9 1 0 , 1 7 4

G ra d e 1 0 3 ,3 2 6 3 , 5 1 1 3 , 4 7 1 3 , 3 6 8 3 ,3 7 9 3 ,5 6 6 3 ,6 5 6

G ra d e 1 1 3 ,2 7 7 3 , 3 7 0 3 , 4 6 7 3 , 5 0 2 3 ,4 1 1 3 ,3 8 2 3 ,6 2 3

G ra d e 1 2 3 ,6 5 9 3 , 8 3 5 3 , 8 8 2 3 , 9 0 2 3 ,9 7 5 4 ,0 9 8 4 ,0 3 5

T o ta l G r a d e s 1 0 -1 2 1 0 ,2 6 2 1 0 , 7 1 6 1 0 , 8 2 0 1 0 , 7 7 2 1 0 , 7 6 5 1 1 , 0 4 6 1 1 , 3 1 4

T o ta l S p e c i a l E d u c a t i o n 7 3 0 7 6 0 7 2 2 6 8 1 6 8 3 7 3 8 6 7 1

T o ta l H e a d C o u n t (H C ) 4 3 ,9 1 2 4 4 , 0 8 5 4 3 , 8 9 6 4 3 , 7 9 1 4 4 , 4 6 9 4 5 , 0 4 5 4 5 , 7 3 3

T o ta l F T E 's 4 2 ,4 5 1 4 2 , 6 8 1 4 2 , 4 7 2 4 2 , 3 0 9 4 2 , 9 1 7 4 3 , 4 0 6 4 4 , 0 5 3

In c re a s e / (D e c re a s e ) (H C ) (1 3 6 ) 1 7 3 ( 1 8 9 ) ( 1 0 5 ) 6 7 8 5 7 6 6 8 8

% In c re a s e /(D e c re a s e ) [H C ] -0 .3 1 % 0 .3 9 % -0 .4 3 % -0 .2 4 % 1 .5 5 % 1 .3 0 % 1 .5 3 %

In c re a s e /(D e c re a s e ) (F T E ) (1 2 7 ) 2 3 0 ( 2 0 9 ) ( 1 6 3 ) 6 0 8 4 8 9 6 4 7

% In c re a s e /(D e c re a s e ) (F T E ) -0 .3 0 % 0 .5 4 % -0 .4 9 % -0 .3 8 % 1 .4 4 % 1 .1 4 % 1 .4 9 %

C a lg a r y C a t h o l ic S c h o o l D is t ric tA c t u a l E n r o lm e n t s

S e p te m b e r 3 0


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CalgaryCatholicSchoolDistrictSeptember30StudentEnrolment

(May25 ,2011)

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

45,000

50,000

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

FTEStudents

Special Ed **

Grade12

Grade11

Grade10

Grade9

Grade8

Grade7

Grade6

Grade5

Grade4

Grade3

Grade2

Grade1

Kindergarten *

{ Projected }



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Appendix B Stakeholder PrioritiesThe district undertook a process of soliciting stakeholder input to inform the budget process. The district asked parents and School Councils and district

staff to list their top three priorities and their bottom three priorities. Some stakeholders did not participate in the process of identifying priorities as they felt

it was a conflict to rate programs or staff against other programs and staff. The results of the stakeholder input was:

Identify your top three priorities

Staff Parents and School Councils

1. Maintain current class size. 1. Maintain investment in technology.

2. Maintain services for diverse learning needs (FNMI, ESL, Special

Education, etc.).

2. Maintain current class size.

3. Maintain investment in technology. 3. Maintain alternative programs of choice (Fine Arts, Sports, IB,AP).

4. Maintain alternative programs of choice (Fine Arts, Sports, IB, AP). 4. Maintain services for diverse learning needs (FNMI, ESL, Special

Education, etc.).

Identify your bottom three priorities

Staff Parents and School Councils

1. Maintain full-day kindergarten. 1. Maintain full-day kindergarten.

2. Maintain a safety net of savings. 2. Maintain a safety net of savings.

3. Maintain research into new teaching practices. 3. Maintain transportation fees and service levels.

4. Maintain transportation fees and service levels. 4. Maintain research into new teaching practices.


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Appendix C - Highlights of Government Funding Rates2010-2011 (per student) 2011-2012 (per student) % Change

A. Base Instruction (Grades 1-9, Kindergarten base rate is half or

$3,107.28 for 2010-2011 and $3,248.35 for 2011-2012)

$6,214.57 $6,496.71 4.54%

ECS Early Childhood Services or Kindergarten (class size) $679.02 $709.85 4.54

Grades 1-3 (class size) $1,358.05 $1,419.71 4.54%

Grades 4-6 (class size) $285.36 $0 (100%)

Grades 7-9 (class size) $0 $0 0%Grades 10-12 (per CEU)

1$177.56 $185.62 4.54%

B. Students with Severe Disabilities2 Severe mental, multiple,

physical/medical, deaf, blind or emotional/behavioral disability$16,465.00 $16,465.00 0%

C. English-as-a-Second Language (ESL)3

Canadian-born students $1,155.00 $1,155.00 0%

Foreign-born students (Added Grant Discontinued for 2011-2012) $404.00 $0 (100%)

D. Alberta Initiative for School Improvement4(per FTEstudent) $139.40 $69.70 (50%)

E. Relative Cost of Purchasing Goods & Services Adjustment (RCPA) per formula per formula (50%)F. Enrolment Decline

4(Grant Discontinued for 2011-2012)

School Jurisdiction(decline rate>1.5% per FTE funded student) $4,212.00 $0 (100%)

School (decline rate >4% per FTE funded student) $625.00 $0 (100%)

G. Enrolment Growth4(Grant Discontinued for 2011-2012)

School Jurisdiction(growth rate >4% per FTE funded student) $625.00 $0 (100%)

School (growth rate >7% per FTE funded student) $625.00 $0 (100%)

Notes:1 Grades 10-12 students are funded to a maximum of 60 CEUs per school year. CEUs have three tiers beginning in 2010-2011 to address lower class size CTS

programs. Tier one is $185.62, tier two is $197.59 per CEU and tier three is $219.37 per CEU. There is also a small class size component for Tiers 2 and 3.2 Note that this is not targeted funding, rather is a funding factor affecting total funding.3 Alberta Education also has a second count for ESL on March 1

st. The second count increase in ESL students is funded at 0.5 of the rate for students registered on

September 30th. Note that this is not targeted funding, rather is a funding factor affecting total funding.

4 The AISI and RCPA grants were reduced by half and the Enhanced ESL, Enrolment Decline, and Enrolment Growth grants were discontinued for 2011-2012. RCPAwill be eliminated for the 2012-2013 budget year.


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Appendix D - District Usage of One-Time FundsIn essence, savings or one-time funds have come from the districts ability to accumulate surpluses over the years, in part as a result of under-expenditures in previous years. These savings have been held either in Reserves or Accumulated Surplus. Reserves are restricted and are set aside forspecific purposes. Capital reserves in particular can only be utilized for capital expenditures. Accumulated Surplus, on the other hand, is unrestricted andis intended to act as a safety valve.

In the following pages are a graph and table depicting the districts accumulation and disposition of one-time funds. The graph and table show thehistorical use of the districts one-time funds.

TheSchool Act

does not normally allow school jurisdictions to incur unfunded deficits. To prevent an unplanned, unfunded deficit from occurring meansthe district should retain some unrestricted savings as a safety valve. These funds have been greatly depleted over the past several years.

C a l g a r y C a th o li c S c h o o l D is t r ic tU S A G E O F O N E -T I M E F U N D S

($ m il l ion )M a y 2 5 , 2 0 1 1

Y e a r2 0 0 1 -2 0 0 2 - 3.9 0 4 .1 0 8 .00 3 .0 % 5 .4 12 0 0 2 -2 0 0 3 0 .6 0 5.4 0 2 .7 0 8 .10 2 .8 % - 0.1 02 0 0 3 -2 0 0 4 0 .0 3 4.4 0 2 .7 3 7 .13 2 .3 % 0 .9 72 0 0 4 -2 0 0 5 0 .0 3 5.3 0 3 .0 0 8 .30 2 .6 % - 1.1 72 0 0 5 -2 0 0 6 0 .0 5 5.3 4 4 .1 1 9 .45 2 .8 % - 1.1 52 0 0 6 -2 0 0 7 0 .0 5 6.0 4 8 .6 0 1 4 .6 4 4 .0 % - 5.1 9

2 0 0 7 -2 0 0 8 0 .0 6 8.0 3 1 5.79 2 3 .8 2 6 .2 % - 9.1 82 0 0 8 -2 0 0 9 0 .5 2 4.1 9 1 7.54 2 1 .7 3 5 .4 % 2 .0 92 0 0 9 -2 0 1 0 0 .8 4 4.7 4 1 4.47 1 9 .2 1 4 .4 % 2 .5 2

2 0 1 0 - 2 0 1 1 (Fo recas t Feb 28 , 2011 ) 1 3 .6 2 0 .0 0 1 3 .2 1 1 3 .2 1 2 .9 % 6 .0 0

2 0 1 1 - 2 0 1 2 (Budge t ) 1 2 .7 1 0 .0 0 0 .0 0 0 .00 0 .0 % 13 .21

Note 1 : S ign i f i can t increa se in Cap i ta l Reserve s f rom sa le p roceed s o f the o ld Educ a t ion Cen t re an t ic ipa ted to c lose Ju ne 2011 .

Cap i tal rese rves a re res t ri c ted and ca n on ly be us ed fo r cap i ta l expend itu res.

* R eserves (ve rsu s Ope ra t ing Re serves , o r Ca p i tal Reserve s) is the te rm us ed on the Sta tem ent o f F inanc ia l Pos i tion in the

Aud ited F inanc ia l S ta tem ents

** A ccum u la ted Op era t ing S urp lus i s the te rm used b y A lbe r ta Educa t ion fo r the to ta l o f opera t ing reserves and u nrest r i c tedopera t ing su rp lus .

U nr es t r i c ted

O p e r a t i n g

S u r p l u s

N e t A O S

U til ized

C api ta l

R e s e r v e s *

( Note 1 )

O p e r a t i n g

R e s e r v e s *

A c c u m u l a t e d

O p e r a t i n g

S u r p l u s

(A OS )* *

A O S a s % o f

R e v e n u e


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Page | 22

CalgaryCatholicSchoolDistrictChronologyofAccumulatedOperatingSurplusatYearEnd(Aug31)

(May25,2011)

3.905.40

4.405.30 5.34 6.04

8.03

4.19 4.74

0.00 0.00

4.102.70

2.73

3.004.11

8.60

15.79

17.54

14.47

13.21

0.00

8.00 8.10

7.13

8.30

9.45

14.64

23.82

21.73

19.21

13.21

0.000.00

2.50

5.00

7.50

10.00

12.50

15.00

17.50

20.00

22.50

25.00

20012002 20022003 20032004 20042005 20052006 20062007 20072008 20082009 20092010 20102011

(Forecast

Feb28,

2011)

20112012

(Budget)

$Million

s

OperatingReserves* UnrestrictedOperatingSurplus

2011 2012


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Page | 23

Appendix E - Surplus and Available One-Time Funds

20 09 -201 0 201 0 -2 011 20 10 -201 1 2 011 -20 12A c tua l B ud ge t F o re c as t * B ud ge t

$ $ $ $

R evenu es 4 36 ,092 ,348 443 ,73 9 ,4 05 45 4 ,2 69 ,638 4 77 ,68 1 ,9 00

E x pe nd itu res 4 40 ,413 ,800 454 ,66 7 ,5 45 46 0 ,5 66 ,150 4 92 ,73 7 ,0 56

O pe ra t ing S u rp lus (D e fic it ) (4 ,3 21 ,452 ) (10 ,92 8 ,14 0 ) (6 ,2 96 ,512 ) (15 ,05 5 ,15 6 )

Tra ns fe r to N e t In ve s tm e n t in C ap ita l A s s e ts 2 ,12 6 ,75 4 2 ,0 44 ,6 98 (425 ,117 ) 9 38 ,4 91

N e t S u rp lus (D e fic it ) (2 ,194 ,698 ) (8 ,88 3 ,44 2 ) (6 ,721 ,629 ) (14 ,11 6 ,66 5 )

Trans fers from ( to ) Res erves

C ap ita l R es e rves (3 17 ,303 ) (1 2 ,7 87 ,537 ) 91 1 ,2 16

O pe ra t ing R es e rves (5 53 ,255 ) 4 ,1 91 ,3 46 4 ,744 ,601

C han ge in Un res tric ted Op e ra t ing S u rp lus (3 ,0 65 ,256 ) (4 ,692 ,09 6 ) (1 ,2 64 ,565 ) (13 ,205 ,44 9 )

A c c u m u la ted O pe ra t in g S u rp lu s 1 9 ,214 ,615 2 ,89 7 ,4 07 1 3 ,2 05 ,449 0

C ap ita l R es e rve s 836 ,925 6 0 ,0 00 1 3 ,6 24 ,462 12 ,71 3 ,2 46

* B a s e d o n Q 2 F o re c a s t

2 0 1 1 - 2 0 1 2 D IS T R IC T O P E R A T IN G B U D G E TS t a te m e n t o f R e v e n u e s a n d E x p e n d itu r e s a n d

C h a n g e i n U n r e s t ric t e d O p e r a tin g S u r p lu s


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Di t i t O ti B d t 2011 2012


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Page | 25

1. School certificated staff includes all Kindergarten to Grade 12 Classroom Teachers, all School Counselors, Assistant Principals, Vice-Principals and

Principals. In addition, the following specialty teachers in schools are also included: Special Education, Knowledge and Employability (K&E), English

as a Second Language (ESL), Special Projects, Contingency, Alternative Funding, AISI, Extended French, Program Support, Career & Technology

Studies (CTS) teachers, Class Size teachers, and Diverse Learning teachers.

School certificated staff does not include guest teachers, temporary contract teachers replacing teachers on sick leave, etc. These teachers are not

counted as staff FTEs, as this would result in an erroneous double-count. Consequently, the number of teachers employed by the district in schools

actually exceeds the FTE numbers above.

Di t i t O ti B d t 2011 2012


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Page | 26

S a l a n d B e n

Non-Sa la r y

E x p e n d i t u r e sN o t e 1 To t a l s

C l a s s ro o m T e a c h e r s a n d S c h o o l -B a s e d A d m i n i st r a to r s1 -1 2 (s o m e c o v er e d by C la s s S iz e F u n d in g ) 1 8 0 ,2 2 2, 93 8 4 ,3 0 8 ,8 05 1 8 4 ,5 3 1, 74 3 N o t e 2

J r H igh G u id a nc e 4 ,4 4 7, 15 3 4 ,4 4 7, 15 3S r H ig h G u ida n c e 3 ,3 8 8, 89 5 3 ,3 8 8, 89 5

C on t in ge n c y 1 ,4 2 8, 70 1 1 ,4 2 8, 70 1

A lte r na te Fu n de d 9 6 8, 45 4 9 6 8, 45 4S c ho o l B a s e d A d m in is tr at o rs 3 2 ,2 7 7, 71 9 3 2 ,2 7 7, 71 9

T ot a l C la s s ro o m T e a c h er a n d S c h o ol-B as e d A dm in is t ra to rs 2 2 2 ,7 3 3, 86 1 4 ,3 0 8 ,8 05 2 2 7 ,0 4 2, 66 6

K i n d e r g a r t e n T e a c h e r s

K in d er ga rt e n 8 ,6 8 5, 67 9 8 ,6 8 5, 67 9F u ll -D a y K ind e rg a rte n ( c ov e re d b y C la s s S iz e F u nd in g ) 1 ,5 6 9, 70 1 1 ,5 6 9, 70 1

T ot a l K in d er g ar te n T ea c h e rs 1 0 ,2 5 5, 38 0 0 1 0 ,2 5 5, 38 0

S p e c i a l F u n d in g T e a c h e r sS pe c ial E du c a tion 1 8 ,9 1 0, 06 3 6 ,5 6 7 ,1 85 2 5 ,4 7 7, 24 8E S L 9 ,9 7 1, 49 2 1 ,2 3 9 ,3 98 1 1 ,2 1 0, 89 0

A IS I 2 ,4 3 9, 63 1 2 ,4 3 9, 63 1

C la s s S iz e 1 5 ,3 9 9, 06 0 1 5 ,3 9 9, 06 0S pe c ial P ro je c ts (c o v er ed b y C la s s S ize Fu n din g) 7 7 8, 85 3 7 7 8, 85 3

A bo r ig in a l E d uc a tio n T ea c h e rs 5 2 9, 78 0 5 2 9, 78 0U L e ar n 4 8 6, 78 3 1 0 0 ,0 00 5 8 6, 78 3

O ff C a m pu s 1 ,5 1 4, 43 7 5 2 ,0 00 1 ,5 6 6, 43 7T ot a l S p ec ia l F u nd ing T e a c h er s 5 0 ,0 3 0, 10 0 7 ,9 5 8 ,5 83 5 7 ,9 8 8, 68 3

O t h e r S c h o o l -B a s e d T e a c h e r s

K no w le dg e a n d E m plo ya b ili ty 1 ,3 5 2, 17 6 4 3 ,1 90 1 ,3 9 5, 36 6T ot a l O th e r S c ho o l- B a s e d T ea c h e rs 1 ,3 5 2, 17 6 4 3 ,1 90 1 ,3 9 5, 36 6

C o s t o f S i c k L e a v e 5 ,6 0 3, 75 4 0 5 ,6 0 3, 75 4

G u e s t T e a c h e r sA bs e n c e s 7 ,1 4 8, 69 9 0 7 ,1 4 8, 69 9

T ot a l G ue s t T e ac h e rs 7 ,1 4 8, 69 9 0 7 ,1 4 8, 69 9

T ot al S ch o ol -B as e d T e ac h er S a la ri es an d B e n e fit s 2 9 7 ,1 2 3,97 0 1 2 ,3 1 0 ,5 78 3 0 9 ,4 3 4,54 8

Appendix G - Budget DetailSchools



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Page | 27

Cla ssroo m A ssista nts

S c hool A s s is tants 1,393,307 1,393,307S c ienc e A s s is tants 355,762 355,762

Indus trial A rts A s s is tants 432,008 432,008

B eauty Culture Tec hnic ians 285,381 285,381

S c hool Librarians 3,298,831 3,298,831

Total Clas s room A s s is tants 5,765,288 0 5,765,288

Unce rti ficated Schoo l-Ba sed Su pport (non-classroom )

S ec retaries & Clerk Ty pis ts 8,976,682 8,976,682

B us ines s M anagers 969,138 969,138

A c c ounts Clerks 515,291 515,291

Career P rac tioners 346,271 346,271

S IRS Data Clerk s 719,967 719,967

Duplic at ing Clerk 34,417 34,417

Chaplains 611,949 611,949

Other 353,000 353,000

A pproved Caretaker overt im e - s c hool events 40,000 40,000

Total Unc ert ific ated S c hool-B ased S upports (non-c las s room ) 12,566,715 0 12,566,715

Spe cia l Funding School -Based

S pec ial E duc ation A s s is tants 14,061,656 14,061,656

S pec ialty High Needs A s s is tants (eg B raille, Hearing etc ) 1,061,502 1,061,502

E S L A s s is tants 392,603 392,603

E S L Rec eption Centre A dm inis trat ive S ec retaries 121,116 121,116

E S L Fam ily Liaison W ork ers 484,925 484,925

P s y chologis ts - E S L 289,572 289,572

A boriginal P ride Coordinators 174,487 174,487

E arly Learning & Childc are W orker 328,570 328,570

Com m erc ial K itc hen Coordinator 63,538 63,538

International S tudent S upport S taff 137,489 300,000 437,489

Frenc h Language M onitors 18,000 18,000

Total S pec ial Funding S chool-B ased A s s is tants 17,133,457 300,000 17,433,457

Tota l S chool-Ba se d Unce rti fica te d S ala rie s a nd Be ne fits 35,465,460 300,000 35,765,460



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Page | 28

Other Non-Salary Expenditures - not allocated aboveStudent Health Partnership 1,210,891 1,210,891

Program Access 441,100 441,100

Hockey Program 323,400 323,400International Baccalaureate Supports 71,200 71,200

New School Start up 920,000 920,000New Curriculum 63,000 63,000Faith Day and Opening Mass 104,200 104,200

CanCopy License 120,000 120,000

John Paul II Polish School 30,000 30,000Calgary Jewish Academy 1,522,397 1,522,397

Instructional Resource Fees 1,600,000 1,600,000Athletic Associations 120,230 120,230

School Supports 1,866,997 1,866,997Total Other Non-Salary Expenditures - not allocated above 0 8,393,415 8,393,415

School-Generated Funds 15,844,422 15,844,422

TOTAL 332,589,430 36,848,415 369,437,845

Note 1 - Non-Salary expenditures are allocated where they are targeted funds except for scale of issue formula.

Note 2 - Non-Salary Expenditures allocated against Grades 1 - 12 teachers represents the scale of issue formula allocated to schools

based on enrolments.



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Page | 29

Sal and Ben

Non-Salary

Expenditures Total

Board of Trustees 284,615 807,202 1,091,817

Chief Superintendent

School Photocopiers 567,000 567,000Re-imagining 50,000 50,000

Other Chief Superintendent 1,716,251 788,159 2,504,410

Total Chief Superintendent 1,716,251 1,405,159 3,121,410

Finance & Business

School Accounting Officers 559,856 559,856

Caretaker Overtime covered by rentals 325,000 325,000

Other Finance & Business 3,807,893 269,184 4,077,077

Property Taxes 83,888 83,888Insurance 1,120,143 1,120,143

Total Finance & Business Services 4,692,749 1,473,215 6,165,964

Educational S ervices

School Computer Technicians and Manager 1,830,646 38,000 1,868,646

Technical Support AISI projects 256,763 256,763

High Speed Networking 901,000 901,000

School Computers & Technology 1,243,867 1,243,867

BER, Equity and Contingency for schools 449,519 449,519Leadership Academy 50,000 50,000

Other Educational Services 4,817,674 2,884,521 7,702,195

Total Educational Services 6,905,083 5,566,907 12,471,990

CentralOffice



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Page | 30

Instructional ServicesAISI funded 772,624 13,054 785,678SHP funded 194,256 194,256

Special Education funded 6,556,587 91,928 6,648,515FNMI funded 486,387 24,410 510,797

ESL funded 408,343 7,470 415,813Secondary Band Program 287,274 287,274

Other Instructional Services 4,848,942 373,444 5,222,386

Total Instructional Services 13,267,139 797,580 14,064,719

Human Resource Services

Professional Development Guest Teachers 256,704 256,704Professional Development Sabbaticals 928,187 928,187ATA Professional Development Growth Subsidy 250,000 250,000

Other Professional Development 319,690 319,690Other Human Resource Services 3,633,633 345,362 3,978,995

Total Human Resources 4,818,524 915,052 5,733,576

Support Services 819,536 300,404 1,119,940

Construction & MaintenanceCustodial & Maintenance CUPE 17,991,814 17,991,814

Other Construction and Maintenance 2,717,997 9,351,272 12,069,269

IMR and Portable Relocation contractual services 8,246,000 8,246,000Utilities 7,639,275 7,639,275

Total Construction & Maintenance 20,709,811 25,236,547 45,946,358

Transportation 454,010 12,367,993 12,822,003

OtherDebt 286,566 286,566

Depreciation 19,784,868 19,784,868Contingency 690,000 690,000

Total Other 0 20,761,434 20,761,434

TOTAL 53,667,718 69,631,493 123,299,211



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District Operating Budget

Page | 31

$ % $ % $ % $ %

P rovinc ial G rants 394,538,842 90.5% 397,519,379 89.6% 408,259,025 89.9% 433,419,354 90.7%

Capital A llocations 13,342,610 3.1% 16,957,702 3.8% 16,809,345 3.7% 16,683,179 3.5%

S chool Generated Funds 15,844,422 3.6% 15,713,000 3.5% 15,844,422 3.5% 15,844,422 3.3%

Other 12,366,474 2.8% 13,549,324 3.1% 13,356,846 2.9% 11,734,945 2.5%

436,092,348 100.0% 443,739,405 100.0% 454,269,638 100.0% 477,681,900 100.0%

* As of Q2 2011

2009-2010 A c tuals 2010-2011 B udget 2010-2011 Forec as t* 2011-2012 B udget

Provincial Grants include property tax revenueswhich are received directly by the district. TheGovernment reduces grant revenue by an amountequivalent to the property taxes received to maintain

equity between school districts. Also included for2011-2012 are Government contributions to theTeachers Retirement Fund.

Appendix H - 2011-2012 Budgeted Revenuesa) Total District Budgeted Revenues:

Revenue 2011-2012 Budget

Provincial

Grants

90.7%

Capital

Allocations

3.5%

School

Generated

Funds

3.3%

Other

2.5%



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p g g

Page | 32

Appendix I - 2011-2012 Budgeted ExpendituresTotal District Budgeted Expenditures by Function:

$ % $ % $ % $ %

Schools & Instruction 312,100,883 70.9% 314,861,706 69.3% 324,380,357 70.5% 356,544,365 72.5%

Board and Administration 23,100,831 5.3% 28,061,564 6.2% 26,650,113 5.8% 27,796,061 5.6%

Instructional Support 11,911,719 2.7% 12,637,921 2.8% 12,519,799 2.7% 13,777,445 2.8%

Plant Operations & Mntce 43,884,022 10.0% 45,878,366 10.1% 47,212,784 10.3% 46,030,246 9.3%Transportation 16,927,689 3.8% 17,347,441 3.8% 14,009,725 3.0% 12,822,003 2.6%

Depreciation 16,432,144 3.7% 20,002,400 4.4% 19,783,803 4.3% 19,784,868 4.0%

Debt Interest 212,090 0.0% 165,147 0.0% 165,147 0.0% 137,646 0.0%

School Generated Funds 15,844,422 3.6% 15,713,000 3.4% 15,844,422 3.4% 15,844,422 3.2%

440,413,800 100.0% 454,667,545 100.0% 460,566,150 100.0% 492,737,056 100.0%

2009-2010 Actuals 2010-2011 Budget 2010-2011 Forecast 2011-2012 Budget

2011-2012 Budget Expense by Function

Schools &

Instruction

356,544,365

72.5%

Debt Interest

137,646

0.0%School Generated

Funds

15,844,422

3.2%

Depreciation

19,784,868

4.0%

Transportation

12,822,003

2.6%

Plant Operations &

Mntce

46,030,246

9.3%

Instructional

Support

13,777,445

2.8%

Board and

Administration

27,796,061

5.6%A larger percentage of the budget is being spent in Schools andInstruction (72.5% in 2011-12 versus 69.3% in 2010-11). All otherexpenditure categories decreased as a percentage of overallbudget - most notably Transportation (from 3.8% of budget to2.6%) due to the change in process for bus pass sales. Most ofthe change in percentage of overall budget by category is due to

the addition to the budget of the Government contribution to theTeachers Retirement Fund and the 4.54% salary increases.



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p g g

Page | 33

b) Total District Budgeted Expenditures by Object:

$ % $ % $ % $ %

Salaries & Benefits 335,537,184 76.2% 343,115,740 75.5% 346,612,248 75.3% 386,257,148 78.4%

Supplies & Materials 46,664,619 10.6% 49,445,993 10.9% 55,408,511 12.0% 49,585,561 10.1%

Transportation 16,519,270 3.8% 16,912,873 3.7% 13,622,598 3.0% 12,367,993 2.5%

School Generated Funds 15,844,422 3.6% 15,713,000 3.4% 15,844,422 3.4% 15,844,422 3.2%

Utilities 8,116,613 1.8% 8,289,720 1.8% 8,030,000 1.7% 7,639,275 1.5%

Debt Interest & Insurance 1,299,548 0.3% 1,187,819 0.3% 1,264,568 0.3% 1,257,789 0.3%

Depreciation 16,432,144 3.7% 20,002,400 4.4% 19,783,803 4.3% 19,784,868 4.0%

440,413,800 100.0% 454,667,545 100.0% 460,566,150 100.0% 492,737,056 100.0%


Expense by Object 2011-2012 Budget

Salaries &

Benefits

78.4%

Supplies &

Materials

10.1%

Transportation

2.5%School

Generated

Funds

3.2%Utilities

1.5%

Debt Interest &

Insurance

0.3%

Depreciation

4.0%

In 2011-12, 78.4% of district expenditures are for salariesand benefits. This is higher than the 2010-11 Budget of75.5%, primarily due to the salary increase to staff andthe Government TRF contribution. Transportation,

Utilities and Supplies & Materials are lower than the prioryear as a percentage of overall budget.



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p g g

Page | 34

c)Total District Budgeted Schools & Instruction Expenditures

The percentage of funds being expended on salaries andbenefits in schools in 2011-12 increased (93.4% versus92.8%) from 2010-11 primarily due to 4.54% salary increasesand inclusion of Government TRF contributions. Supplies andMaterials expenditure decreased accordingly on a percentagebasis.

School districts are very labour intensive entities. Certificatedsalaries mean teacher salaries, while non-certificated salariesrepresent support staff such as classroom assistants andschool secretaries. Benefit totals include all school-basedstaff.

$ % $ % $ % $ %

Certificated Salaries 235,492,274 75.5% 235,881,952 74.9% 240,435,218 74.1% 248,393,461 69.7%

Non-certificated Salaries 24,565,822 7.9% 26,901,854 8.5% 26,452,768 8.2% 28,096,263 7.9%

Employee Benefits 27,938,510 9.0% 29,483,128 9.4% 30,388,754 9.4% 56,379,988 15.8%Supplies, Materials, 24,104,277 7.6% 22,594,772 7.2% 27,103,617 8.3% 23,674,653 6.6%

Services

312,100,883 100.0% 314,861,706 100.0% 324,380,357 100.0% 356,544,365 100.0%


Schools and Instruction Expenditures

2011-2012 Budget

Certificated

Salaries

69.7%

Non-

certificated

Salaries

7.9%

Employee

Benefits

15.8%

Supplies,

Materials,

6.6%



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Page | 35

Description Salary/Benefits Other Total Salary/Benefits Other Total $ %

Instruction (Schools) $292,266,934 $21,904,772 314,171,706 $332,869,712 $22,984,653 355,854,365 $40,602,778 13.9%

Board and Adminis trat ion* 18,365,583 9,695,981 28,061,564 18,956,476 8,839,585 27,796,061 590,893 3.2%

Instructional Support 12,095,169 542,752 12,637,921 13,267,139 510,306 13,777,445 1,171,970 9.7%

Construction & Maintenance 19,953,486 25,924,880 45,878,366 20,709,811 25,320,435 46,030,246 756,325 3.8%

Transportation 434,568 16,912,873 17,347,441 454,010 12,367,993 12,822,003 19,442 4.5%

Other 20,167,547 20,167,547 19,922,514 19,922,514 0 n/a

Contingency 690,000 690,000 690,000 690,000 0 n/a

School Generated Funds 15,713,000 15,713,000 15,844,422 15,844,422 0 n/a

Total $343,115,740 $111,551,805 $454,667,545 $386,257,148 $106,479,908 $492,737,056 $43,141,408 12.6%

* Includes Central Office pos itions ass igned to provide sc hool-based s ervices ( e.g., School Computer Technicians, School Acc ounting Off icers, etc.) as w ell as Sabbaticals f or District-w ide teachers

2010-2011 Budget 2011-2012 Budget Salary/Benefits Change

Appendix J 2011-2012 Salaries and Benefitsa) 2011-2012 Salary/Benefits by Category



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b) 2011-2012 Salary/Benefits by Employee Type

Page | 36

2010-2011 Budget 2011-2012 Budget 2010-2011 Budget 2011-2012 Budget

Salar

y/Benefits Salary/Benefits Percentage of Percentage ofSalaries/Benefits By Employee Type Total Total

$ % % %

Salary - Administration (Certificated) 1 $1,986,216 $2,089,054 $102,838 5.2% 0.6% 0.5%

Salary - Supervisors, Consultants & District 6,594,017 6,799,536 205,519 3.1% 1.9% 1.8%

level Coordinating Teachers

Salary - Teachers (Certificated) 1 229,236,427 241,510,572 12,274,145 5.4% 66.8% 62.6%

Salary - Guest Teachers 6,867,013 7,121,463 254,450 3.7% 2.0% 1.8%

Honoraria 18,130 18,130 0 0.0% 0.0% 0.0%

Salary - Clerical/Secretarial/Aides 28,900,273 30,111,526 1,211,253 4.2% 8.5% 7.8%

Salary - Administration Uncertificated 2 15,749,184 16,726,782 977,598 6.2% 4.6% 4.3%

Trustees Honoraria (Taxable) 161,535 165,145 3,610 2.2% 0.0% 0.0%

Wages - Caretaking & Maintenance 14,328,467 14,826,411 497,944 3.5% 4.2% 3.8%

Employee Benefits 37,796,963 66,059,205 28,262,242 74.8% 11.0% 17.2%

Sabbatical Leaves 3 1,477,515 829,324 -648,191 (43.9%) 0.4% 0.2%

TOTAL $343,115,740 $386,257,148 $43,141,408 12.6% 100.0% 100.0%

1

2

Certificated means the employees have a valid Alberta Teacher Certificate and are required to have one to perform their job function.

Includes positions in Central Office departments assigned to provide instructional support to schools (Instructional Services Department) and to provide other school-based services (e.g., School

Change

2010-2011 to 2011-2012

3

Computer Technicians, School Accounting Officers, School Psychologists, etc.).

Sabbatical Leaves are for District-wide teachers (including school-based) as required by the ATA Collective Agreement.


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Transfer to Net Investment in Capital Assets: the Transfer to Net Investment in Capital Assets is an accounting requirement related to the purchase of

assets using operating (rather than capital) funds and the depreciation related to assets previously purchased using operating funds. The transfer is

difficult to estimate.

If the expenditures on capital assets in a given year are less than the depreciation expense related to district assets, then there will be a decrease to the

Net Deficit (or an increase to the Net Surplus). To illustrate this situation, in the 2010-2011 Budget, it is anticipated that the depreciation expense will be

$3.0 million, compared to $1.0 million of assets purchased from operations, resulting in a $2.0 million decrease to the Net Deficit.

If the expenditures on capital assets in a given year are greater than the depreciation expense related to district assets, then there could be an increase to

the Net Deficit (or a decrease to a Net Surplus).

Transfer from (to) Reserves: Operating and Capital Reserves are funds set-aside or appropriated in previous years that came from the districts ability to

accumulate surpluses, in part, as a result of under-expenditures (actual revenues exceeded actual expenditures). Operating and Capital Reserves are

surpluses that have been set-aside for a specific or restricted purpose (e.g., Instruction, POM, Administration). As a result, they are considered to be

restricted funds.

Note that Capital Reserves can only be spent on capital purchases. They were created from the proceeds from the sale of capital assets previously

purchased from operations.

Unfunded Deficit: A net deficit which is larger than the Accumulated Operating Surplus of the district. An Unfunded Deficit is only allowed by permission

of the Minister of Education and requires a three year deficit reduction plan to be submitted to the Minister.

Unrestricted Operating Surplus: This is another term for Accumulated Surplus.

Documents

2011-12 Calgary Catholic School District Operating Budget