BUDGET OVERVIEW 2014-2015 · 2014-05-16 · BUDGET OVERVIEW 2014-2015 VP & P projection 5 years.xlsx ... Ci fComparison of RidEti t tEti tRevised Estimates to Estimates 2014-15 Average

BUDGET OVERVIEW 2014-2015

VP & P projection 5 years.xlsx

WITNESS ● FAITH ● INNOVATION ● ACTIONWITNESS ● FAITH ● INNOVATION ● ACTION

2

TORONTO CATHOLIC DISTRICT SCHOOL BOARD PROFILESCHOOL BOARD PROFILE

Over 160 years of

excellence in CatholicOver 91 000 Catholic

Education in Ontario

Catholic School Supporters 475,000

Over 91,000 Pupils & 10,000

Adult Continuing Education Learners

Over 14,000 Teaching & Support Staff$1 2 Billion

Learners

Support Staff (Full & Part

Time)

12 Elected 170 Elementary,

32 S d

$1.2 Billion Annual Budget TCDSB

Trustees and 2 Student Trustees

32 Secondary

5 Adult Education Centres

WITNESS ● FAITH ● INNOVATION ● ACTION

3

MULTI-YEAR STRATEGIC PLANJourney of the Cross Continues & Year of Charity

& Equity Based Budget Models

More EnhancedPrograms,

i I t ti lContinue to Engage Alli.e. International

Baccalaureate,Self-Directed Learning, French Immersion,T h l E bl d

Engage AllStakeholders

to ensurePublic

TransparencyTechnology EnabledLearning Resources,

and Intensive Focus on 21C Learning and NeXt

L

Transparency

Nurture

More FrequentFinancial Reporting,

Lesson Relationships withSystem Leaders

and Unions duringProvincial Bargainingp g,

Greater Useof eForms

Accelerated Review & Update of Board Policies

timeframe


Accelerated Review & Update of Board Policies

4

ENROLMENT

C i f R i d E ti t t E ti t 2014 15Comparison of Revised Estimates to Estimates 2014-15

Average Daily Enrolment

S h l Y El t S d T t lSchool Year Elementary Secondary Total

2013-2014 Revised Estimates* 60,701 30,140 90,841

TCDSB2014-2015 Estimates 60,550 30,089 90,639

Increase/(Decrease) (151) (51) (202)

* Enrolment Restated due to Full Day Kindergarten Students.


5MAJOR CHANGES IN GRANTS & EXPENDITURES ($,000)

Transfer from Educational Programs Other:

Grant for Student Needs

Expected ExpenditureTransfer from Educational Programs Other: Needs Expenditure

1. Full Day Kindergarten 57,441 62,466

2. Mental Health 120 120

Incremental Funding:

1. School Operations & Transportation 3,981 3,981

2. Changes in Board Administration & Governance 992 416


Governance. 992 416

6PROVINCIAL GRANTSFOR STUDENT NEEDS 2014-15

($ 000)($,000)

Pupil & School Other Grants, $105 283 9%

Capital Grants, $162,832 , 14%

Foundation, Qualification & Experience,

$609,395, 53%School Operations, $

$105,283 , 9%

, ,

Administration and Governance, $22,215, 2%

$88,644 , 7%

Learning

Transportation, $23,497 , 2%

Special Education, $125,396 , 11%

Learning Opportunity, $46,409 , 4%


7

BUDGET FOR EXPENDITURES($,000)($, )

Capital & Renewal,

$162,832 , 14%

Educational Programs Other (EPO) & Other Other,

$44 168 4%

Operations, Maintenance,

$162,832 , 14% Grants, $19,188 , 1%

$44,168 , 4%

,Transportation, $59,065 , 5%

Salaries & fiBenefits,

$898,306 , 76%


8MAJOR VARIANCES BETWEEN GRANTS & EXPENDITURES

($ 000)($,000)

$160,000

Revenue Expenses Variance

$80,000

$100,000

$120,000

$140,000

$‐

$20,000

$40,000

$60,000

Special EducationEnglish as a

Second LanguageTransportation School Operations

R $130 813 $23 691 $23 768 $94 304

$(40,000)

$(20,000)

Revenue $130,813 $23,691 $23,768 $94,304

Expenses $150,514 $11,079 $29,026 $89,046

Variance $(19,701) $12,612 $(5,258) $5,258


9

STAFF COST VS PROVINCIAL FUNDING

ELEMENTARY TEACHER765

SECONDARY TEACHER765

$ per student $ per student

54321 $6,453 $5,387

54321 $6,747 $6,608

Funding Gap($1,066)

Funding Gap($139)

0Real Cost Funding

0Real Cost Funding

ELEMENTARY PRINCIPAL/VP SECONDARY PRINCIPAL/VP7654

7654

$ per student $ per student

($136) ($212)3210

Real Cost

$641

Funding

$505

3210

Real Cost

$636

Funding

$424Funding Gap

( )Funding Gap

( )


AVERAGE COSTS PER ELEMENTARY SCHOOL

10

Average 356 Students per School (79 –1,031 Range)

$34,670 Average School BudgetIncludes: School Supplies

$3,566,697

Information Technology in

S h l( g )

School Supplies, Textbooks; Printing and Photocopying; Classroom Supplies; School Office Supplies; CSAC Parent Engagement Funds

$39,771 International Languages

SchoolsHardware, Licenses, Support $18,021 CSAC Parent Engagement Funds

$756,097 Special

Education

$2,216,106RegularProgram

$ 8,0

$162,885 Bus Transportation

Program

$339 147 School Operations & Maintenance


$339,147 School Operations & Maintenance

AVERAGE COSTS PER SECONDARY SCHOOL

$9,692,646

11

$ , ,

Average 940Students per

S d S h l

$138,104 AverageSchool BudgetIncludes: S h l S li Secondary School

(Range 490-2,000) School Supplies, Textbooks; Printing and Photocopying; Classroom Supplies; School Office Supplies; Parent Engagement Funds $1 730 807 Parent Engagement Funds $1,730,807

Special Education

Information Technology in SchoolsHardware

$6,750,826 Regular Program$30,346 Transportation $500

Hardware, Licenses, Support $47,645

$993,417 School Operations & Maintenance

$30,346 Transportation(only for Special Education)

$500 Student Council


School Operations & Maintenance

12

STUDENT TRANSPORTATION

● Daily bussing of 23,000 students, including 2,000 special needs

students

● Transportation base funding & enrolment formula has not changed since 1998 except for students

● Transportation for Special Education Pupils i C & T

g pfuel escalation costs and an Effectiveness and Efficiency review funding adjustment in 2012/13.

in Care & Treatment centres create an unfunded cost pressure of $440,000.

● Total Transportation Estimated Costs exceeded Provincial Grants by $5.3m in 2014-15

● Ministry does not fund bussing for students to an alternate school location during a

● Member of the Toronto Student Transportationschool location during a

construction period creating an unfunded cost pressure of $531,000 in 2014-15

Student Transportation Group.


13

SCHOOL OPERATIONS & MAINTENANCE

● $11.4M maintenance costs include on-going repairs to: school facilities, building components and preventative

● $57.6M for staff salary and benefits

building components, and preventative measures to ensure safe operation of school facilities (electrical, boilers, heating ventilation and

● $2.25M for property and liability insurance, and

insurance for vehicles air conditioner (HVAC) inspections).

operated by the Board to complete

maintenance and operation activities

● $17.7M Utilities(hydro, gas, water and sewer)

operation activities

● Realignment of funds for t t titransportation shortfall $5.3m


14

PROVINCIAL GRANTS FOR SPECIAL EDUCATION ($ 000)SPECIAL EDUCATION ($,000)

Special Education Per Pupil Amount

(SEPPA) , $63,508 , 49%

High Needs , $52,890 , 40%

Self ContainedSelf Contained Transfer from

Foundation and Qualification &

Experience , $ 41 4%

Section 23 Facilities , $2,716 , 2%

Special Education Equipment Amount (SEA) , $3,686 , 3%

Special Incidence Portion (SIP) ,

$2,595 , 2%


$5,417 , 4%$ , ,

15SPECIAL EDUCATION EXPENDITURES

($,000)Professionals & Supplies & Services

Special Education Equipment , Care & Treatment

i l h

Professionals & Paraprofessionals, $13,868 , 9.2%

Supplies & Services, $4,588 , 3.0%

q p$3,686 , 2.4% Programs,

$2,562 , 1.7%

Occasional Teachers, $3,244 , 2.2%

Classroom Teachers,

Education Assistants,

$47,844 , 31.8%


$74,721 , 49.6%

16

SPECIAL EDUCATION GRANTS vs. COSTS ($,000)($, )

$

$160,000

Provincial Grants Costs Shortfall

$80,000

$100,000

$120,000

$140,000

$‐

$20,000

$40,000

$60,000

2011‐12 Actuals

2012‐13 Actuals

2013‐14 Revised

2014‐15 Estimates

$(40,000)

$(20,000)

Actuals ActualsEstimates

Estimates

Provincial Grants $129,871 $118,289 $117,983 $130,813

Costs $149,799 $136,802 $138,735 $150,514

Sh f ll $( ) $( ) $( ) $( )


Shortfall $(19,928) $(18,513) $(20,753) $(19,701)

17TOTAL ACCUMULATED SURPLUS/(DEFICIT) ($,000)

1 000 000

1,200,000

Provincial Grants & Other Revenues Expenditures

400,000

600,000

800,000

1,000,000

$,000

2011‐12 2012‐132013‐14

i d2014‐15

(200,000)

‐

200,000

2011 12 Actuals

2012 13 Actuals

Revised Estimates

2014 15 Estimates

Provincial Grants & Other Revenues 966,144 972,779 1,029,491 1,048,446

Expenditures 965,144 973,621 1,029,313 1,048,154

In Year Surplus/(Deficit) $1 000 ‐$842 $178 $292In Year Surplus/(Deficit) $1,000 ‐$842 $178 $292

In year Surplus or (Deficit) as % of Revenue 0.10% ‐0.09% 0.02% 0.03%

Accumulated Surplus/(Deficit) $6,104 $5,262 $5,440 $5,732


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2014-2015 BUDGET RISKS

• Enrolment Projections• In year changes to Provincial Grants or

Education Programs Other (EPO) • Inflation Pressures on Utility Costs• Unanticipated events such as New

Provincial Bargaining Agreement, Weather and Government Policy Changes

• Legal Risks – Associated with Collective Agreement


19

BUDGET 2014-2015


Documents

BUDGET OVERVIEW 2014-2015 · 2014-05-16 · BUDGET OVERVIEW 2014-2015 VP & P projection 5 years.xlsx ... Ci fComparison of RidEti t tEti tRevised Estimates to Estimates 2014-15 Average