2013 / 2014 Operating Budget

Transcription

1 2013 / 2014 Operating Budget Holy Spirit Roman Catholic Separate Regional Division No. 4 May 29, 2013 Prepared by: Lisa Palmarin, CGA, CSBO Secretary Treasurer Holy Spirit Catholic Schools Street B N Lethbridge, AB T1H 2L7 Phone: palmarinl@holyspirit.ab.ca Operating Budget 2009/2010 Updated Fall 2009 Page 0

2 Table of Contents Executive Summary... 1 Education Planning... 2 Board Strategic Priorities /2014 Budget Highlights... 5 Budgeted Revenue... 6 Enrolment... 6 Spending by Program Area... 9 Instruction Plant Operations and Maintenance Capital and Debt Services...17 Transportation Board Governance and System Administration...18 Operating Reserves Capital Reserves and Board Funded Capital Expenditures...20 Expenses by Object Staffing Class Size School Site Budgets Detailed Budgets...24 Holy Spirit Consolidated Budget...25 Instruction Summary Religious Education...35 FNMI...36 Niitoohpooksoop...37 Learning Services...38 AISI...40

3 French Language Project Student Services (Divisional Support) Student Services (School Support) ABC Program CARE Program Family School Liaison Counsellors Program Unit Funding Early Learning Program Wellness Fund Curriculum Project Common School Instruction Support Costs Technology Individual School Budgets Our Lady of the Assumption School Ecole St. Mary St. Patrick Fine Arts Elementary School St. Paul School Catholic Central High School St. Francis Junior High School Children of St. Martha School Father Leonard Van Tighem School St. Catherine School (Picture Butte) St. Joseph School (Coaldale) St. Mary School (Taber) St. Michael s School (Pincher Creek) St. Patrick School (Taber) Trinity Learning Centre Plant Operations and Maintenance Capital and Debt Services Transportation Board Governance and System Administration... 95

4 Executive Summary In developing the divisional operating budget, Principals and Senior Administrators were guided by the following core commitments that describe the value of stewardship within our school division: We respect and protect God s Creation. We ensure that our resources and efforts best serve the educational needs of all our. We are accountable to our supporters and will operate in a fiscally responsible manner. We ensure that decisions are both fact and policy driven. We support and provide processes which promote fair and objective decision-making through a Catholic perspective. We are open and transparent. The 2013/2014 operating budget has been developed within the guidelines of the Funding Manual for School Authorities provided by Alberta Education. The funding framework for K to 12 Education in Alberta is based on the three pillars of funding, flexibility and accountability. The funding framework is a method used to distribute approximately 25 different grants to school authorities in a consistent and equitable manner. Unless otherwise specified, school districts have maximum flexibility in determining how these funds are used to best meet the needs of. Only a few grants are targeted, which means they must be used for the purpose in which they were provided. The funding framework also requires that school boards be accountable for how funds are spent and to ensure outcomes are achieved with continuous improvement over time. Accountability also includes the necessity that school boards are transparent in how they use their financial resources. While funding from Alberta Education is provided in large part on a per student basis, such an allocation method to each of our thirteen schools and two outreach schools would most certainly result in significant inequities. For this reason, funding allocations to individual schools are based on the individual needs of each school. This is consistent with the way in which prior years operating budgets have been prepared. Enrolment is expected to increase 0.4% over the actual enrolment. Teacher allocations for 2013/2014 are based in large part on the number of in each grade, using provincial class size recommendations as a guideline. Adjustments for increases or decreases in estimated enrolments will be considered after the start of the school year, which may necessitate adjustments at individual school sites. Teacher allocations to schools have been made with the intent to maintain class sizes at levels. Each school has received an allocation for administration. Each school has received a base allocation as well as a per student allocation for resources. The base allocation will allow smaller schools with low economies of scale to afford resources that were previously not affordable. The per student allocation was decreased by 5%, due to decreases in funding. 1

5 As the school division moves forward with its inclusive education model, allocations for with diverse learning needs are made in collaboration with the Director of Student Services, the school Principals, and the Deputy Superintendent. In addition to making allocations for with severe disabilities, additional allocations have also been made for requiring ELL support, as well as for ECS with mild and moderate delays. The school division s budget is balanced for the 2013/2014 school year. However, operating reserves of $500,000 and capital reserves of $174,556 will be used in order to balance the budget. Certificated staff decrease of This decrease is due primarily as a result of the elimination of AISI funding and another one-time grant. Non-certificated staff decrease of 5, based on September 30, 2012 staffing levels. Education Planning Each year, school divisions and individual schools are required to submit a Three Year Education Plan and corresponding Annual Education Results Report. The Three Year Education Plan is a comprehensive document that utilizes data from Provincial Accountability Pillar Reports, Diploma Exam and Achievement Test results, and local survey feedback to illustrate how the school division will meet the goals of the Province of Alberta. The Annual Education Results Report provides stakeholders with information pertaining to the attainment of the provincial and local goals set out in the Three Year Education Plan. Alberta Education requires that both of these documents be submitted by November 30 th. 2

6 Board Strategic Priorities Each year the Board of Trustees develops strategic priorities that set the direction for the following school year. Upon acceptance and approval, a budget is developed that reflects these strategic priorities. It is assumed and further regulated by the School Act, that the Board operates in a fiscally responsible manner and therefore, an accumulated operating deficit is prohibited. The following priorities have been established through the collaborative efforts of senior administration and school administration and through consultation with our stakeholders. Furthermore, these priorities align with the Alberta Education Business Plan that states the following goals: 1. An excellent start to learning 2. Success for every student 3. Quality teacher and school leadership 4. Engaged and effective governance 1. Catholic Identity - Maintain a strong Catholic Christian faith culture within our Division Enhance faith formation and permeation of faith for staff and through: o Eucharistic and Liturgical Celebrations o Retreats and conferences o Spiritual Development Day o Three Year Faith Plan Build stronger relationships with the Catholic community through: o Joint meetings and projects o Collaborative opportunities Enhance Catholic leadership through: o Faith development and mentorship opportunities for leaders o Student leadership opportunities o Modeling, living and practicing our faith 2. Success for every student - Provide a range of instructional programs and support services to ensure all succeed and develop their gifts Provide an early start to learning through: o Early Learning programing o Early intervention programs Enhance quality instructional practice through: o Collaborative teacher opportunities and structures o Building teacher capacity o Professional learning opportunities Focus on the engaged thinker, ethical citizen with an entrepreneurial spirit through: o Continued emphasis on literacy and numeracy o Develop further intellectual learner engagement o Invest in programming that develops 21st century competencies in Provide support for with diverse learning needs o Further develop an inclusive education system built on the needs of o Ensure diverse programming 3

7 Support for FNMI o Continue to build positive and trusting relationships with our FNMI community o Enhance the integration of FNMI culture and tradition into classroom teaching and school/division life 3. Generative Governance - Operate the Division in an open and transparent manner Collaboration and engagement with the community o Organize meaningful consultation evenings and online engagement events o Host information evenings o Continue to build positive culture and relationships throughout the division Communication o Provide timely updates to stakeholders o Utilize multiple means of communication protocols 4

8 2013 / 2014 Operating Budget Highlights Alberta Education Funding Allocation Changes and Estimates For 2013/2014, Class size and Inclusive Education funding rates will increase by 2%. All other funding rates, including Base instruction will remain the same. However, the allocation for Board Governance and System Administration will be reduced by approximately $264,000. It is expected that this reduction will come in the form of a decrease in funding. The following grants have been eliminated: AISI Funding Fuel Price Contingency grant On February 22, 2013 Alberta Education published its estimates for funding to Holy Spirit Catholic Schools based on provincial enrolment projections. Alberta Education predicts a 2.05% increase in funded enrolment for Early Childhood Services and a 1.48% increase in funded enrolment for grades Based on the government s projections, the school division s provincial funding would decrease by $207,000 or.05%. Based on our enrolment projections, along with decreases and elimination of certain grants, we expect to see a decrease in provincial funding of just over $1 million. Sources of Revenue Holy Spirit Catholic Schools is economically dependent upon the provincial government for its revenues. This is illustrated in the chart to the right. 95% of revenue comes from the provincial government. Federal Government funding, at 2% of total revenue, includes tuition fees charged for federally funded First Nations who live on reserves and attend school in either Pincher Creek or Lethbridge. Local fees, which make up just under 3% of total revenue, consist of Early Learning Program fees, transportation fees, school based course materials fees, interest revenue, and other school generated funds. 5

9 Budgeted Revenue Funding Category 2013 / / 2013 Change % change Base Funding $ 29,610,563 $ 29,657,535 $ (46,972) -0.16% Differential Funding 6,377,396 6,444,762 (67,366) -1.05% Provincial Priority Targeted Funding 1,952,400 2,587,385 (634,985) % Other Provincial Funding 2,629,286 2,629, % Federal Funding 1,210,104 1,211,364 (1,260) -0.10% Transportation Funding 1,809,000 1,909,865 (100,865) -5.28% Plant Operations and Maintenance Funding 3,870,000 4,090,205 (220,205) -5.38% Capital Block 3,165,000 3,220,233 (55,233) -1.72% Local Fees and Revenues 1,396,218 1,424,077 (27,859) -1.96% Operating Reserves from previous years' surpluses 500, ,647 (199,647) % Capital Reserves 174, ,556 TOTAL REVENUES $ 52,694,523 53,874,359 $ (1,179,836) -2.19% Enrolment Student enrolment is the primary driver of funding to the school division. Almost three-quarters of the school division s funding is based on enrolment as at September 30 each year. Including our funded Early Learning Program children, the September 30, 2013 student head count is expected to be 4,553 ( 4,277.50) in ECS to Grade 12. This is an expected increase of 17 from September 30, 2012 when total enrolment was 4,522 ( 4,260.50). While overall enrolment numbers are expected to increase 0.40% for the coming year, the following are the anticipated headcount changes at each division level: ECS Increase of 18 Gr. 1 3 Increase of 50 Gr. 4 6 Decrease of 12 Gr. 7 9 Increase of 8 Gr Decrease of 33 ECS numbers are difficult to predict this early in the year, particularly for funded Early Learning Program children. With respect to the high school enrolments, these numbers are expected to continue to decrease for at least the next few years. The largest growth areas in enrolment for next year are between grades 1 to 3. 6

10 Projected enrolments over the next three years indicate an overall increase in enrolment of approximately 6.5%. Rural enrolments will remain steady, or increase minimally. The majority of the increase in enrolment will be seen in the City of Lethbridge, which has experienced positive birth rates and new growth. It is estimated that by 2016, an additional 294 will be attending Holy Spirit Catholic Schools. This will have a major impact on elementary schools in particular, as most elementary schools are at or near capacity. 7

11 Comparison of Estimated Enrolments to September 30, 2012 Estimated Actual 2013 / / 2013 Change % change CARE Campus % Catholic Central High School (21.00) -2.93% Children of St. Martha School % Ecole St. Mary % Father Leonard Van Tighem School (4.00) -0.88% Our Lady of the Assumption School % St. Catherine School % St. Francis Junior High School (4.00) -0.82% St. Joseph School % St. Mary School - Taber % St. Michael's School % St. Patrick Fine Arts % St. Patrick School - Taber (11.00) -5.73% St. Paul School (16.00) -4.62% Trinity Learning Centre (3.00) % 4, , % Included in the enrolment is an estimated 87.5 of funded Early Learning children, which is the same as 8

12 Spending by Program Area The 2013/2014 Operating Budget of $52,694,523 is comprised of expenditures in the following functional areas: Variance % change Revenues $52,019, % $53,174, % -$1,154, % Transfer from Operating Reserves $500, % $699, % -$199, % Transfer from Capital Reserves 174, % % $174,556 Total $52,694, % $53,874, % -$1,179, % Expenses Budget 2013 / 2014 Fall 2012 / 2013 Instruction $41,517, % $42,105, % -$588, % Operations and Maintenance 3,858, % 4,062, % -$204, % Capital and Debt Services 3,415, % 3,595, % -$180, % Transportation 1,853, % 1,874, % -$20, % Board and System Administration 2,049, % 2,236, % -$186, % Total $52,694, % $53,874, % -$1,179, % 9

13 Instruction Each school receives funding allocations based on the individual needs of the school and its. In keeping with the Board s priority of success for all, every effort is made to provide funds to schools that will allow staff to meet the diverse learning needs of each student. Teaching staff allocations are made in collaboration with the Deputy Superintendent. The following are specific allocations that are made to each school: Allocation School Administration Teacher Substitute Teachers Resources School Generated Funds Intent Funds administrators allowances and office support staff, including administrative assistants, clerk typists, and library clerks. Full time equivalents allocated based on number of, programs, class sizes, etc. This funds the cost of substitutes for teachers who are away ill or away at professional development activities. This funds the cost of contracted and general services, and instructional materials. This funds co-curricular activities in schools, as well as fundraising. All funds that are raised at the school are returned to the school. Funding is received for specialized programs such as French Immersion, Outreach, and Summer School. Allocations are made to the individual schools that operate these programs. 10

14 Many instructional budgets are centrally managed. Services in these budgets are directly related to the activities in schools. These budgets include: Budget Religious Education Description Religious education and faith formation of staff and is an essential and integral part of the life and culture of our school division and is the number one priority of the Board. An important aspect of fostering a strong Catholic culture in our schools is the ongoing development of the relationship with our parish communities and broader Catholic community. The Director of Religious Education s participation in Pastoral Zone meetings, Diocesan committees and the Religious Education Network (REN) are supported in this budget. As well, the support of student and staff faith formation and the ongoing development of Catholic leadership capacity within our District are guided through the Division Religious Education Committee (DREC). Associate Principals develop as faith leaders through this committee and take on key roles as nurturers of Catholic culture in each of their schools. The budget provides support for new administrators and teachers to access faith formation opportunities (SPICE and BLUEPRINTS) and the new teacher faith mentorship program. In addition, division opening Mass, the annual Spiritual Development Day for all staff, times of reflection and prayer for Learning Leadership Team and staff/student retreats in individual schools are funded through this budget. Under the direction and implementation of the Director of Religious Education, these activities are integral to the growth of our Catholic learning communities. 11

15 Budget First Nations Metis Inuit Education Learning Services French Language Project Description 13.4% of Holy Spirit student population self declares as First Nations Metis Inuit. Of these, 135 live on reserve and 470 off reserve. Current division and provincial data indicates that, in general, the FNMI student population is not currently experiencing the same levels of student success as the general student population. This budget serves to address our goal of ensuring FNMI student success within a learning environment that respects and values the history, culture and contributions of our indigenous peoples. Through the leadership of the Director of Religious Education, this budget provides direct support to the schools and families via the work of the division FNMI Lead Teacher and 7 FNMI support workers. 92% of the FNMI budget is dedicated to staffing of this team. Their work continues to enhance teacher capacity as they include FNMI content and perspective across the curriculum for the benefit of all. Annual school Heritage Days and division FNMI awards have become events that are embedded in the culture of Holy Spirit Schools. The FNMI advisory council provides perspective and insight to senior administration and board as we move forward in supporting student success for all. The Learning Services Department provides divisional support to schools in the area of curriculum and instruction. This budget supports professional development for staff through a divisional professional development day, grade level and subject area sessions for teachers as well as lead teacher sessions for technology, the collaborative peer mentor program and curriculum development. Implementation of the Inspiring Education vision is supported within the learning services budget through support for the new Career and Technology Foundations Program for junior high, the expansion of the High School Flexibility Project to all of our high schools and the hiring of a RAP (Registered Apprenticeship Program) coordinator. The French Language Project is a federally funded project that was implemented in September The school division currently receives $74,000 per year to operate the project. The budget allows for the school division to employ a.5 certificated teacher to coordinate programming and professional development with schools. 12

16 Budget Description Student Services Providing divisional support for schools, Student Services encompasses many different facets including that of psychological services. Our psychologist assesses obstacles which affect learning, in general, as well as psychological needs of individual. Further, the psychologist consults with school-based administration, Inclusive Education Liaisons, Family School Liaison Counsellors, teachers and parents. Supports to schools include provisions for with challenging learning needs. English as a Second Language instruction (ESL / ELL) along with Speech and Language and Educational Assistants assigned to school programs are provided in order to deliver essential programming for with diverse learning requirements. Using funding received for English Language Learners, an ELL teacher will be hired to support the unique needs of these. In we began the school year with Educational Assistants and ended the year with 91.90, as a result of ongoing, diverse and growing needs of current and incoming in our division. Due to budget constraints, the 2013/2014 budget will support the equivalent of Education Assistants. Adaptive Behaviour Classroom (ABC Program) The goal of the ABC (Adaptive Behaviour Classroom) Program is to provide opportunities for growth in positive behaviour choices, to allow for optimum learning in a small group setting, and to facilitate movement back to the student s regular classroom setting as soon as, and as successfully as, possible. This goal is achieved through the teaching and practice of character building, behavioral, and social skills, which permeates the academic subject areas. Further opportunities for positive growth are provided through integration into the regular classroom setting. The staffing component of the ABC Program will be as follows: 1.0 Certificated Classroom Teacher 1.0 Family Intervention Worker 1.25 Education Assistant 13

17 Budget Centre for Adolescent Responsibility Education (CARE Program) Description The C.A.R.E. (Centre of Adolescent Responsibility Education) Program is a self-contained, outreach program for junior high school, which normally accommodates up to 12 full time. The program is located at the Fr. Howard Keon Wing, adjacent Catholic Central High (East) and St. Francis Junior High schools. The C.A.R.E. Program consists of three components behaviour, academic and family partnership services. Behavioural training is presented to the with specific skills in areas of pro-social skills, anger management, problem solving, friendship, character building and positive classroom skills. Academics in the C.A.R.E. Program follow the Alberta Education Program of Studies. The student s program is planned and implemented to meet each student s needs. Both academic and behavioural goals are established with the student. These goals are modified and adapted as necessary. Staff facilitate open and on-going communication between school and home. The projected staffing component (3.0 ) will include the following: 1.0 Certificated Classroom Teacher 1.0 Child and Youth Care Worker 1.0 Education Assistant Family School Liaison Counsellor (Divisional Support) 14

18 Budget Family School Liaison Counsellor Support Description All Family School Liaison Counsellors employed in the division fall under a Central Office Budget. In doing so, the Director of Student Services has the flexibility to deploy counsellors as needed within the division. The Family School Liaison Counselling Program creates a valuable link between home, school and other agencies as required. The program provides services directly to the student and family at their home, the school or a mutually agreed upon community site. These services are free and available to any family with attending Holy Spirit Catholic Schools. Program services are be divided into four categories: 1. Counselling 2. Prevention/Educational Programming 3. Community Liaison 4. Crisis Intervention The total contingent of FSLC Staff for the 2013/2014 year is 5.6. Program Unit Funding Alberta Education provides funding to school boards, so that they can deliver programs and services for children identified with severe program needs. Program Unit Funding (PUF) is provided to approved early childhood services (ECS) operators for children with severe disabilities who require support beyond that offered in regular ECS programs. In Holy Spirit Catholic Schools, we focus on high quality, inclusive programming, directed support and family programming for children who qualify for PUF. 15

19 Early Learning Budget Common School Instruction Supports (School Pooled Costs) Description Early Learning Programs designed to meet the development needs of three and four year old children are offered in urban and rural elementary schools in the division. Play-based experiences designed to enrich the natural curiosity of young children are intended to provide children with a seamless entry to Kindergarten. Children requiring targeted support due to mild to moderate delays receive programs within the Early Learning Program setting. Targeted programming is provided under the supervision of the professional team by a Speech Language Assistant. Children not receiving Alberta Education Funding pay a tuition fee. As enrolment expands, so does the need for additional staff. This program is supported financially solely through tuition fees and grant revenue related to ECS. The Common School Instructional Support budget is comprised of costs that are common to all schools. These costs are pooled and paid centrally. The costs in this budget include extended sick and maternity leaves for certificated and non-certificated staff, support staff professional development, as well as the estimated current year cost of the Teachers Professional Development Fund. Unspent teacher professional development is placed into a professional development reserve at the end of each fiscal year. The budget for dues and fees includes annual software and membership subscriptions such as: digital content providers, video and music rights, student information software, student reporting software, library software, Exambank, Career Transitions, Alberta Distance Learning Centre and Alberta Assessment consortium. 16

20 Technology Budget Description The budget allocations for the Technology Department come from instruction grants. Technology evergreening to the schools is administered centrally. A 5-year evergreening cycle was completed in and has resulted in a current student to computer/device ratio of 2:1 overall for the Division. With rapidly changing and portable technologies becoming more abundant, a new 3 year cycle has been developed. $230,998 has been set aside to evergreen 5 schools during the 2013/2014 school year, thereby ensuring the equitable distribution of computer equipment to. Over the next three years, approximately $1.4 million will be needed to maintain the technology needs of the division. Infrastructure costs can be paid for using capital reserves, while operating funds will be needed for ongoing device purchases and replacements. Costs may decrease if bring their own devices to school. Plant Operations and Maintenance Funding for plant operations and maintenance for 2013/2014 is based on the frozen funded student head count of the prior school year (September 30, 2012). It is expected that funding will decrease by $220,000, or almost 5.5% in the coming year. Operating reserves from prior year surpluses in operations and maintenance as well as from administration will be used to support the budget. Furthermore, a reduction in 1.0 caretaking staff will be necessary in order to balance the budget. Capital and Debt Services The Capital and Debt Services budget is comprised of allocations associated with supported capital assets such as buildings, as well as principal and interest payments of unsupported capital debt. The school division currently has no unsupported debt. Also included in this category is the allocation for Infrastructure, Maintenance and Renewal (IMR). This budget for IMR is equal to the estimated annual revenue from the government and does not take into account any carryover from prior years. The Capital and Debt Services budget also includes an allocation for the transfer of funds to capital reserves that will allow the school division to save for future capital expenditures such as busses, maintenance vehicles, other maintenance equipment, and photocopiers. As assets are depreciated, funds need to be set aside for the replacement of those assets at the end of their useful lives. 17

21 Transportation It is assumed that transportation funding will decrease in 2013/2014 due to the elimination of the Fuel Price Contingency Grant. The implementation of a transportation user fee for who do not qualify for transportation funding has assisted in offsetting rising costs. However, it is anticipated that approximately $90,000 of transportation reserves will be used in 2013/2014 to balance the budget. Board Governance and System Administration Alberta Education restricts the amount of money a school board may spend on Board Governance and System Administration. The allocation for administration is determined based on enrolment and total operating expenditures. This maximum ranges between 3.6% and 5.4%. In prior years, this maximum was between 4% and 6%. Holy Spirit will spend 3.88% of its total operating expenditures in 2013/2014 on Board Governance and System Administration. New for 2013/2014 is a deduction from base funding of $263,977. This deduction will be made monthly from September 2013 to March Board Governance relates to the work of the elected body of trustees responsible for all the activities of the jurisdiction. Reasonable cost estimates to include in this area would be all payments anticipated to be made for or on behalf of the board for such things as meetings, honoraria, travel, ASBA and ACSTA membership fees, legal expenses, etc. System Administration encompasses the overall management of administration and educational leadership of the jurisdiction at the system or central office level; primarily the responsibility of the offices of the Superintendent of Schools, the Deputy Superintendent, Secretary Treasurer, and related non-certificated staff. Allocations in this area include all operational costs associated with the running of the jurisdictional office, including those related to the business administration and financial operations, human resources and planning of the school system at the district or system level. 18

22 Operating Reserves Operating reserves for the year ending August 31, 2012 were $2,123,553. Although the Board approved the use of $699,647 in operating reserves for, revenue has been higher than budgeted and wages and benefits are lower than budgeted. Therefore, the operating reserve balance at the end of is projected to decrease only marginally. The 2013/2014 operating budget anticipates the use of $500,000 of operating reserves. The following table illustrates the estimated balance in operating reserves at August 31, August 31 Actual Projected Budgeted Instruction $ 1,309,841 $ 1,309,841 $ 1,019,841 Teacher Professional Development 309, , ,806 Plant Operations and Maintenance 74,752 35,000 - Transportation 252, , ,858 Administration 176, ,296 91,296 Total $ 2,123,553 $ 2,083,801 $ 1,583,801 Alberta Education has established indicators of financial health to assist school divisions in monitoring their operations. The short term indicators include a strong budget process that allows a Board to determine and prioritize its needs, set clear budget assumptions, and ensure the fiscal plan is realistic and balanced. The Board of Trustees of Holy Spirit Catholic Schools firmly believes in spending today s dollars on today s. However, the Board also believes in the importance of establishing operating and capital reserves. Alberta Education considers an accumulated operating surplus to expense ratio of between 1% and 4% to be a long term indicator of good financial health as it provides Boards with the ability to draw on savings during years when funding is not sufficient. While the A.O.S. to expense ratio as at August 31, 2012 was 4.1%, this is expected to decrease to 3.0% by August 31, As illustrated above, this downward trend of the A.O.S. to expense ratio is a clear indication that the school division will not be able to sustain the use of operating reserves in the long term. Prudent financial decisions will continue to be made in order to mitigate the impact on. 19

23 Capital Reserves and Board Funded Capital Expenditures The Capital and Debt Services budget includes an allocation for the transfer of funds to capital reserves that will allow the school division to save for future capital expenditures. Without this allocation, the school division is unable to set aside funds for future capital expenditures such as busses, maintenance vehicles, and other equipment. As assets are depreciated, funds need to be set aside for the replacement of those assets at the end of their useful lives. Capital reserves for the year ended August 31, 2012 were $1,507,528. Within this balance, $355,000 has been set aside to fund a five year Xerox photocopier lease. These funds will be transferred to cover the cost of the annual lease over the period of the lease. The following table illustrates the estimated balance in capital reserves by August 31, Capital reserve is 2013/2014 will be used to fund capital additions for technology evergreening and infrastructure. The table also illustrates the transfer to capital reserves from operations equal to the estimated amortization of unsupported capital assets. August Opening Balance $ 1,507,528 $ 1,719,188 Board funded additions (85,000) (174,556) Transfer for Copier Lease (78,340) (78,340) Transfers to capital reserves 375, ,000 Ending Balance $ 1,719,188 $ 1,716,292 The provincial average of capital reserves per student for similar size school divisions in 2011/2012 was $385 [Holy Spirit - $354]. Holy Spirit s capital reserves per student are expected to reach $401 by the end of the 2013/2014 fiscal year. 20

24 Expenses by Object The school division will spend 78.66% of its operating expenditures on salaries and benefits for both certificated and non-certificated staff. This is consistent with the 2011/2012 actual expenditures. 2013/2014 Budget Variance % change Certificated Staff $28,813, % $29,365, % (551,977) -1.88% Non-certificated Staff 12,633, % 12,573, % 59, % Services, Contracts and 8,607, % 9,160, % (552,708) -6.03% Interest and Amortization 2,640, % 2,775, % (135,000) -4.86% $52,694, % $53,874, % (1,179,836) -2.19% Staffing Decreases in teaching staff are related primarily to the elimination of AISI Funding and other grants. Budget Actual Actual Decrease 2011/2012 Certificated Staff s

25 Changes to non-certificated staff include an additional 1.0 Family School Liaison Counsellor, a 1.0 decrease in caretaking staff, and a decrease in 5.0 Education Assistants. Budget Actual Actual Decrease Non-certificated Staff s 2011/2012 Non-instructional Instructional Class Size The provincial Class Size Initiative reflects the recommendations of the Government of Alberta s Commission on Learning. Due to less than expected grant increases and increasing costs, the school division will not be able to meet the province s small class size guidelines at all grade levels. The 2013/2014 budget reflects classroom teachers at the following levels: Alberta Education 2013 / 2014 Estimated 2012 / 2013 Actual K Class sizes in the City of Lethbridge tend to be higher than in our rural communities. Low individual grade enrolments in rural schools reduce the overall class size. The class size estimates above take into account the average across the school division and recognize small classes associated with specialized programs. 22

26 School Site Budgets Salaries and benefits continue to be the single largest expenditure of the school division. At the school level, salaries and benefits amount to 93.17% [ 92.66%] of basic programming expenditures. On an individual school basis, salaries and benefits range from 86% at the high school level to, as high as, 95% at the elementary school level. In order to minimize staff reductions, services, contracts and supplies will be reduced. The school site budgets consist of the following expenditure areas: Budget 2013 / / 2013 Variance % change Certificated Staff $24,429, % $24,776, % (346,720) -1.40% Non-certificated Staff 2,141, % 2,115, % 25, % Services, Contracts and 1,948, % 2,130, % (182,220) -8.55% $28,518, % $29,022, % (503,189) -1.73% Note: With the exception of our two outreach schools, Education Assistants do not form part of individual school budgets. Non-certificated staff is comprised of administrative assistants, clerk typists, and library clerks. 23

27 Detailed Budgets 24

28 Holy Spirit Roman Catholic Division No 4 - Budget Group Report Holy Spirit Consolidated Budget Revenue And Allocations To Budget Center Base Funding Base Instruction ECS ECS Basic Instruction Grant Rates ECS Enrolment ECS First Nation Enrolment (Student lives ON Reserve) $2,134,453 $4, $2,026,880 $3, Base Instruction Grade 1-3 Grade 1-3 Basic Student Grant Rate Grade 1 Enrolment Grade 1 First Nation Enrolment (Student lives ON Reserve) Grade 2 Enrolment Grade 2 First Nation Enrolment (student lives ON Reserve) Grade 3 Enrolment Grade 3 First Nation Enrolment (Student lives ON reserve) $8, $8,906,940 $7, $8,475,325 Base Instruction Grade 4-6 Grade 4-6 Basic Student Grant Rate Grade 4 Enrolment Grade 4 First Nation Enrolment (Student lives ON reserve) Grade 5 Enrolment Grade 5 First Nation Enrolment (Student lives ON reserve) Grade 6 Enrolment Grade 6 First Nation Enrolment (Student lives ON reserve) $6, $6,771,654 $6, $6,850,394 Base Instruction Grade 7-9 Grade 7 Enrolment Grade 7 First Nation Enrolment (student lives ON Reserve) Grade 7-9 Basic Instruction Grant Rate Grade 8 Enrolment Grade 8 First Nation Enrolment (Student lives ON reserve) Grade 9 Enrolment Grade 9 First Nation Enrolment (Student lives ON reserve) $6, $6,102, $6, $6,049,869 Base Instruction Grade First Nation Total Enrolment Enrolment Gr10-12 Grades Basic Instruction Grant Rate $6, $5,742,392 Students Students $6, $6,028,971 Students Students Tier 2 CEU Funding Tier 2 CEU Rate Tier 2 CEUs $ CEUs $5,918 $ CEUs $4,836 Tier 3 CEU Funding Tier 3 CEU Rate Tier 3 CEUs $ , CEUs $97,217 $ , CEUs $95,316 Tier 4 CEU Funding Tier 4 CEU Rate Tier 4 CEUs ($75.00) 1, CEU ($81,225) ADLC Funding ADLC CEU Rate ADLC CEUS ($104.99) CEU ($56,117) Outreach Program Revenue High School Flexibility Project $125,945 $125,000 $125,945 Budget Group Report Tuesday, May 28, :02 AM 25

29 Holy Spirit Roman Catholic Division No 4 - Budget Group Report Base Funding Reduction in Administration Expense Limit Total Differential Funding Equity of Opportunity Funding Inclusive Education Funding ESL Funding First Nations, Metis and Inuits First Nations Metis Inuit Education Rate FNMI Enrolment Grade 1-12 (Student lives OFF the reserve) ($263,977) $29,610,563 56% $534,000 $3,902,000 $372,868 $525,433 $1, Students $29,657,535 55% $703,900 $3,781,200 $397,608 $525,433 $1, Students Small School By Necessity Socio-Economic Status Socio-Economic Factor Socio-Economic Status Rate Total Enrolment $ , $585,000 $423,096 Factor $ , $570,000 $421,621 Factor Total $6,342,396 12% $6,399,762 12% Provincial Priority Targeted Funding AISI FNMI Project Grant High Speed Networking Program Unit Funding PUF/FSCD Pilot Project Revenue Wellness Fund Curriculum Grant Total Other Provincial Support Funding Barons-Eureka Health Unit Revenue Pincher Creek Family Support Revenue C.C.S. Health Partnership (SHIP) Teachers Retirement Fund Revenue Total Federal Funding French Language Instruction French Language Project First Nations Federal Tuition Federal First Nations Tuition Rate Total First Nations Enrolment Total $144,400 $1,664,000 $70,000 $1,878,400 4% $6,300 $21,000 $201,986 $2,400,000 $2,629,286 5% $35,000 $74,000 $1,210,104 $9, $1,319,104 3% $484,661 $32,493 $134,400 $1,700,000 $50,000 $75,000 $2,476,554 5% $6,300 $21,000 $201,986 $2,400,000 $2,629,286 5% $45,000 $110,831 $1,211,364 $9, $1,367,195 3% Transportation Funding Urban Transportation Revenue Rural Transportation Revenue Special Transportation Fuel Price Escalation Revenue $995,000 $592,000 $222,000 $995,000 $592,000 $223,265 $99,600 Budget Group Report Tuesday, May 28, :02 AM 26

30 Holy Spirit Roman Catholic Division No 4 - Budget Group Report Transportation Funding Total Operations and Maintenance Funding Operations & Maintenance Funding Total Capital Block Amortiztation of Capital Allocation Supported Capital Interest Infrastructure Maintenance and Renewal Funding Total $1,809,000 3% $3,870,000 $3,870,000 7% $2,390,000 $775,000 $3,165,000 6% $1,909,865 4% $4,090,205 $4,090,205 8% $2,390,000 $10,000 $820,233 $3,220,233 6% Other Revenues School Generated Funds Total $786,000 $786,000 1% $786,000 $786,000 1% Local Revenues & Fees ELP Tuition Textbook Rental Fees Instructional Resource Fees - Elem Instructional Resource Fees - Junior Instructional Resource Fees - Senior School Fee Uncollectible Rate Total Grade Enrolment Total Grade 1-6 Enrolment Total Grade 7-9 Enrolment Transportation fees Other Sales & Service Foreign Student Fees School Based Course Materials Fees Total $210,000 $152,873 $45.00 $55.00 $ % 846 2, $45,000 $109,979 $8,950 $83,416 $610,218 1% $210,000 $165,732 $45.00 $55.00 $ % 888 2, $60,000 $109,979 $8,950 $83,416 $638,077 1% Previous Year Surplus Deficit Carryforward Surplus/Deficit Carryforward $500,000 $500,000 $699,647 $699,647 Capital Reserves Reserves - Capital $174,556 $174,556 Total $674,556 1% $699,647 1% Total Revenue And Allocations To Budget Center $52,694,523 $53,874,359 Expenditures Certificated Staff Total $25,513,842 $25,790,715 Budget Group Report Tuesday, May 28, :02 AM 27

31 Holy Spirit Roman Catholic Division No 4 - Budget Group Report Certificated Staff 48% 48% Non-Certificated Staff Total $12,570,977 24% $12,465,899 23% Personnel Caretaker Overtime Extended leaves Maintenance Staff Overtime Summer School Teachers Summer School Allocation $25,000 $500,000 $10,000 $48,960 $48,960 $48,960 $55,648 $711,986 $25,000 $48,960 Teacher Substitute PD Teacher Substitute Daily Rate Teacher Substitute Day Factor $ Days $15,120 $ Days $15,622 Teacher Substitutes Teacher Sub Days per Certificated Staff Teacher Substitute Daily Rate 7 $ $335,528 Days/ 8 $ $398,144 Days/ Teachers Retirement Fund Expense Teachers Retirement Fund Revenue $2,400,000 $2,400,000 $2,400,000 $2,400,000 Admin Assistant Overtime Hours Admin Assistant - 10 Month Overtime Hourly Rate Admin Assistant Overtime Hours Factor $ Hrs $1,385 $ Hrs $1,200 Library Clerk/Tech Overtime Hour Library Clerk/Tech Overtime Hourly Rate Library Clerk/Tech Overtime Hours $ Hrs $735 $ Hrs $743 Education Assistant Substitute Education Assistant Substitutes Hourly Factor Education Assistant Substitutes Hourly Rate 1,340 $19.09 Hrs $25,581 1,340 $18.91 Hrs $25,339 Total $3,362,309 6% $3,682,641 7% Contracted / General Services Advertising Alberta Assessment Consortium Bank Charges Blueprints / Spice Board Meeting Lunches Board Retreat / Str. Plan Building Costs Car Allowance Community Staff Relations Cultural Activities Curriculum Development Dues and Fees External Committees Insurance Premiums Legal Major Conference $83,701 $1,854 $9,500 $17,602 $5,000 $10,000 $2,500 $70,870 $74,250 $10,000 $73,217 $443,073 $7,000 $175,000 $41,500 $10,000 $86,369 $1,854 $17,402 $5,000 $10,000 $5,435 $65,870 $87,399 $10,000 $6,000 $401,191 $7,000 $150,000 $21,500 $10,000 Budget Group Report Tuesday, May 28, :02 AM 28

32 Holy Spirit Roman Catholic Division No 4 - Budget Group Report Contracted / General Services Postage Printing / Binding Professional and Technical Fees Professional Development Purchased Service Rentals Repairs and Maintenance Safe and Caring Schools SIRS Software Support Supernet Access Telephone Transport Transportation Travel Election Costs IMR expenditures Total $13,260 $151,900 $204,860 $373,902 $272,693 $500 $371,352 $6,500 $800 $144,000 $128,950 $1,681,048 $5,350 $157,421 $50,000 $775,000 $5,372,603 10% $15,410 $142,850 $294,860 $581,421 $199,645 $500 $417,852 $6,500 $800 $134,400 $124,920 $1,701,642 $9,450 $160,300 $820,233 $5,495,803 10% Admin - Classroom resource to Support Curriculum Computer Repair and Consultation Computer Software Instruction - Instructional Resources School Based Course Material Fees Allocation $127,394 $14,201 $12,200 $7,700 $412,445 $83,416 $83,416 $83,416 $161,873 $16,201 $14,700 $8,593 $504,551 $83,416 Media Audio / Visual Material Media Library Books Media Periodical / Print Material Native Ed Program Textbooks AISI and PD Equipment and Furniture School Generated Funds Expense School Generated Funds Allocation $786,000 $500 $18,048 $7,900 $500 $762,204 $47,703 $47,581 $786,000 $786,000 $500 $20,400 $8,600 $600 $914,546 $59,664 $11,996 $149,061 $786,000 Total $2,327,792 4% $2,740,701 5% Utilities Electricity Gas Water and Sewer Total $558,000 $217,000 $132,000 $907,000 2% $559,000 $218,000 $146,600 $923,600 2% Capital and Debt Services Debenture Amortization of Capital Assets Expense Budget Group Report $2,640,000 $10,000 $2,765,000 Tuesday, May 28, :02 AM 29

33 Holy Spirit Roman Catholic Division No 4 - Budget Group Report Capital and Debt Services Total $2,640,000 5% $2,775,000 5% Total Expenditures $52,694,522 $53,874,359 Summary Total Revenues and Allocations To Budget Total Expenditures Variance $52,694,523 $52,694,522 $53,874,359 $53,874,359 Budget Group Report Tuesday, May 28, :02 AM 30

34 Holy Spirit Roman Catholic Division No 4 - Budget Group Report Instruction Summary Revenue And Allocations To Budget Center Site Allocation FNMI Project Allocation FNMI Project Grant $32,493 $32,493 Pre-K Tuition Allocation Administration Factor Pre-K Tuition 0.95 $210,000 $199,500 factor 0.95 $210,000 $199,500 factor Wellness Fund Allocation Wellness Fund Curriculum Grant $75,000 $75,000 ESL Allocation Administration Factor ESL Funding 0.95 $372,868 $354,225 factor 0.95 $397,608 $377,728 factor French Language Project Allocation French Language Project $74,000 $74,000 $110,831 $110,831 Inclusive Education Allocation School Administration Base Allocation Speech Language Allocation C.C.S. Health Partnership (SHIP) SLA Factor $201, $3,721,574 $2,550,465 $51,304 Factor $201, $3,451,852 $2,555,622 $51,304 Factor Student Health Initiative Allocation Barons-Eureka Health Unit Revenue C.C.S. Health Partnership (SHIP) Other School Divisions Rev Pincher Creek Family Support Revenue SHIP Factor $6,300 $201,986 $21, $177,982 Factor $6,300 $201,986 $21, $177,982 Factor Summer School Allocation Supernet Allocation Teacher Allocation Teacher Average Salary & Benefits Teacher Factor $101, $48,960 $144,000 $23,365,646 $102, $48,960 $134,400 $23,657,761 Teachers Retirement Fund Allocation Teachers Retirement Fund Revenue $2,400,000 $2,400,000 $2,400,000 $2,400,000 Outreach Program Allocation Administration Factor Outreach Factor Outreach Program Revenue $125,945 $119,648 factor Factor $119,650 Substitute Teacher Allocation Teacher Factor Teacher Sub Days per Certificated Staff Teacher Substitute Daily Rate $ $336,998 Days/ $ $396,345 Days/ System Instructional Support Allocation Technology Program Allocation FNMI Allocation First Nations, Metis and Inuits FNMI Factor (Off Reserve) $525, $1,857,069 $632,723 $509,670 Factor $525, $1,252,265 $841,725 $509,670 Factor Budget Group Report Tuesday, May 28, :02 AM 31

35 Holy Spirit Roman Catholic Division No 4 - Budget Group Report Site Allocation ECS Regular Allocation ECS Enrolment ECS Regular Allocation Rate $433, $2, $456, $2, ECS Mild & Moderate Allocation ECS Mild & Mod Allocation Rate ECS Mild Moderate Enrolment $2, $387,642 $2, $408,111 ECS PUF Allocation PUF/FSCD Pilot Project Allocation PUF/FSCD Pilot Project Revenue $70,000 $1,664,000 $70,000 $50,000 $1,700,000 $50,000 FRIM Grade K-6 Allocation ECS French Immersion Enrolment FRIM Grade 1-6 Allocation Rate Grade 1 French Immersion Enrolment Grade 2 French Immersion Enrolment Grade 3 French Immersion Enrolment Grade 4 French Immersion Enrolment Grade 5 French Immersion Enrolment Grade 6 French Immersion Enrolment 32 $ $5, $ $4,764 FRIM Grade 7-9 Allocation FRIM Grade 7-9 Allocation Rate Grade 7 French Immersion Enrolment Grade 8 French Immersion Enrolment Grade 9 French Immersion Enrolment $ $1,598 $ $1,618 FRIM Grade Allocation FRIM Grade Allocation Rate Grade 10 French Immersion Enrolment Grade 11 French Immersion Enrolment Grade 12 French Immersion Enrolment $ $951 $ $951 AISI Allocation AISI $484,661 $484,661 Base Resource Allocation Total Enrolment 4, $51,000 4, $51,000 Elementary Resource Allocation Elementary Resource Allocation Rate Enrolment ECS-Gr3 Enrolment Gr 4-6 $190 1, , $454,480 $200 1, , $468,300 Junior High Resource Allocation Grade 7 Enrolment Grade 8 Enrolment Grade 9 Enrolment Junior High Resource Allocation Rate $242 $230, $255 $240,975 High School Resource Allocation Enrolment Gr10-12 High School Resource Allocation Rate $375 $341,303 Students $395 $376,757 Students School Based Course Material Fees Allocation School Generated Funds Allocation Total $83,416 $786,000 $41,053,413 99% $83,416 $786,000 $41,506,079 99% Budget Group Report Tuesday, May 28, :02 AM 32