budget overview 2014-2015€¦ · budget overview 2014-2015 page 4 of 75. witness faith innovation...

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

BUDGET OVERVIEW 2014-2015

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WITNESS ● FAITH ● INNOVATION ● ACTION

2

TORONTO CATHOLIC DISTRICT SCHOOL BOARD PROFILE

Over 60 years of excellence

in Catholic Education Catholic School

Supporters 475,000

Over 14,000 Teaching &

Support Staff (FT & PT)

12 Elected Trustees and 2

Student Trustees

170 Elementary, 32 Secondary

5 Adult Education

Centres

$1.1 Billion Annual Budget

Over 91,000 Pupils & 10,000

Adult Continuing Education Learners

TCDSB

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3

MULTI-YEAR STRATEGIC PLAN

Journey of the Cross Continues & Year of Charity & Equity Based Budget Models

More Frequent Financial Reporting,

Greater Use of eForms

More Enhanced Programs,

i.e. I.B., S.D.L.,F.I., Technology Enabled Learning Resources, and Intensive Focus on 21C Learning and

NeXt Lesson

Accelerated Review & Update of Board Policies

Continue to Engage All

Stakeholders to ensure

Public Transparency

Nurture Relationships with System Leaders

and Unions during Provincial Bargaining

timeframe

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4

ENROLMENT

TCDSB

Comparison of Revised Estimates to Estimates 2014-15

Average Daily Enrolment

School Year Elementary Secondary Total

2013-2014 Revised Estimates

60,701* 30,140 90,841

2014-2015 Estimates 60,550 30,089 90,639

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

* Enrolment Revised due to FDK Student.

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

Transfer from Educational Programs Other: GSN Expenditure

1. Full Day Kindergarten

57,441 62,466

2. Mental Health

120

120

Incremental Funding:

1. School Operations & Maintenance

3,575 4,517

2. Changes in Board Administration & Governance.

992

416

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6 PROVINCIAL GRANTS FOR STUDENT NEEDS 2014-15

($’000)

Pupil & School Foundation,

Qualification & Experience,

$609,395, 53%

Special Education, $125,396 , 11%

Learning Opportunity, $46,409 , 4%

Transportation, $23,497 , 2%

Administration and Governance, $22,215, 2%

School Operations, $88,644 , 8%

Other Grants, $105,283 , 9%

Capital Grants, $122,755 , 11%

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7

BUDGET FOR EXPENDITURES ($’000)

Salaries & Benefits, 898,306 , 78%

Operations, Maintenance,

Transportation, 59,065 , 5%

Capital & Renewal, 122,755 , 11%

EPOs & Other Grants, 19,188 ,

2% Other, 44,168 , 4%

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REVENUE VS EXPENDITURES ($’000)

Special Education Transportation School OperationsRevenue $130,813 $23,768 $94,304Expenses $144,997 $29,026 $89,046Shortfall $(14,184) $(5,258) $5,258

$(40,000)

$(20,000)

$-

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

$140,000

$160,000

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9

STAFF COST VS PROVINCIAL FUNDING

ELEMENTARY TEACHER 76 5 4 3 2 1 0

Real Cost

$6,453

Funding

$5,387

SECONDARY TEACHER 76 5 4 3 2 1 0

Real Cost

$6,747

Funding

$6,608

ELEMENTARY PRINCIPAL/VP 76 5 4 3 2 1 0

Real Cost

$641

Funding

$505

SECONDARY PRINCIPAL/VP 76 5 4 3 2 1 0

Real Cost

$636

Funding

$424

$ per student $ per student

$ per student $ per student

Funding Gap ($1,066)

Funding Gap ($136)

Funding Gap ($139)

Funding Gap ($212)

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

$34,670 Average School Budget Includes: School Supplies, Textbooks; Printing and Photocopying; Classroom Supplies; School Office Supplies; CSAC Parent Engagement Funds

$162,885 Bus Transportation

AVERAGE COSTS PER ELEMENTARY SCHOOL

$3,566,697

$339,147 School Operations & Maintenance

$756,097 Special

Education

$39,771 International Languages

$2,216,106 Regular Program

10

IT in Schools Hardware, Licenses, Support $18,021

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AVERAGE COSTS PER SECONDARY SCHOOL

$9,692,646

Average 940 Students per

Secondary School (Range 490-2,000)

$138,104 Average School Budget Includes: School Supplies, Textbooks; Printing and Photocopying; Classroom Supplies; School Office Supplies; Parent Engagement Funds

$993,417 School Operations & Maintenance

$1,730,807 Special

Education

$6,750,826 Regular Program $30,346 Transportation (only for Special Education)

11

$500 Student Council

IT in Schools Hardware, Licenses, Support $47,645

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STUDENT TRANSPORTATION

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

● Transportation for Special Education Pupils in Care & Treatment centres create an unfunded cost pressure of $440,000.

● Transportation base funding & enrolment formula has not changed since 1998 except for fuel escalation costs and an Effectiveness and Efficiency review funding adjustment in 2012/13.

● Ministry does not fund bussing for students to an alternate school location during a construction period creating an unfunded cost pressure of $531,000 in 2014-15

● Member of the Toronto Student Transportation Group.

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

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SCHOOL OPERATIONS & MAINTENANCE

● $11.4M maintenance costs include on-going repairs to: school facilities, building components, and preventative measures to ensure safe operation of school facilities (electrical, boilers, heating ventilation and air conditioner (HVAC) inspections).

● $17.7M Utilities

(hydro, gas, water and sewer)

● $57.6M for staff salary and benefits

● $2.25M for property and liability insurance, and insurance for vehicles operated by the Board to complete maintenance and operation activities

● Realignment of funds for transportation shortfall $5.3m

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14 PROVINCIAL GRANTS FOR SPECIAL EDUCATION

Special Education Per Pupil Amount

(SEPPA) , $63,508,274 , 49%

High Needs , $52,890,135 , 40%

Self Contained Transfer from

Foundation and Q&E,

$5,416,932, 4%

Section 23 Facilities ,

$2,715,925 , 2%

Special Education Equipment

Amount (SEA) , $3,686,255 , 3%

Special Incidence Portion (SIP) ,

$2,595,481 , 2%

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15 SPECIAL EDUCATION EXPENDITURES

Classroom Teachers, $71,626,911 , 49.4%

Education Assistants,

$46,680,754 , 32.2%

Occasional Teachers, $3,244,448 , 2.2%

Professionals & Paraprofessionals, $13,538,712 , 9.3%

Supplies & Services, $4,587,734 , 3.2%

Special Education Equipment (SEA), $3,162,811 , 2.2%

Section 23 Programs,

$2,155,151 , 1.5%

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16 SPECIAL EDUCATION GRANTS vs. COSTS

2011-12 Actuals 2012-13 Actuals 2013-14 Rev. Est. 2014-15 EstimatesProvincial Grants $129,871,055 $118,289,455 $117,982,913 $130,813,002Costs $149,798,736 $136,802,078 $138,735,441 $144,996,521Shortfall $(19,927,681) $(18,512,623) $(20,752,528) $(14,183,519)

$(40,000,000)

$(20,000,000)

$-

$20,000,000

$40,000,000

$60,000,000

$80,000,000

$100,000,000

$120,000,000

$140,000,000

$160,000,000

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17 TOTAL ACCUMULATED SURPLUS/(DEFICIT)

2011-12Actuals

2012-13Actuals

2013-14Rev Est

2014-15Est

Provincial Grants & Other Revenues 966,144 972,779 1,029,491 1,048,446Costs 965,421 973,621 1,029,313 1,048,154In Year Surplus/(Deficit) $723 ($842) $178 $292 In year Surplus or (Deficit) as % of Revenue 0.07% -0.09% 0.02% 0.03%Accumulated Surplus/(Deficit) $6,104 $5,262 $5,440 $5,732

(200,000)

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

$'000

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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

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BUDGET 2014-2015

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budget overview 2014-2015€¦ · budget overview 2014-2015 page 4 of 75. witness faith innovation...

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