EVERGREEN SCHOOL DIVISION

Transcription

1 Schools' Finance Branch Portage Avenue Winnipeg, Manitoba R3G 0T3 EVERGREEN SCHOOL DIVISION P.O. BOX 1200 GIMLI, MANITOBA R0C 1B0 FRAME BUDGET FOR THE FISCAL YEAR ENDING JUNE 30, 2017

2 TABLE OF CONTENTS 2016/17 FRAME BUDGET EXPENDITURE DEFINITIONS PAGE i OPERATING FUND SCHEDULE OF REVENUE AND EXPENSES 1 REVENUE DETAIL: PROVINCE OF MANITOBA 2-3 REVENUE DETAIL: NON-PROVINCIAL GOVERNMENT SOURCES 4 EXPENSES BY FUNCTION AND BY OBJECT 5 EXPENSE DETAIL - Function 100: Regular Instruction 6 - Function 200: Student Support Services 7 - Function 300: Adult Learning Centres 8 - Function 400: Community Education and Services 9 - Function 500: Divisional Administration 10 - Function 600: Instructional and Other Support Services 11 - Function 700: Transportation of Pupils 12 - Function 800: Operations and Maintenance 13 DETAIL OF TRANSFERS TO (FROM) CAPITAL FUND 14 STUDENT ENROLMENTS (FRAME) AND TRANSPORTATION STATISTICS 15 FULL TIME EQUIVALENT PERSONNEL 16 CACULATION OF ADMINISTRATION COSTS 17 CALCULATION OF ALLOWABLE AND UNSUPPORTED EXPENSES 18-20

3 Evergreen School Division OPERATING FUND SCHEDULE OF REVENUE AND EXPENSES Revenue Provincial Government 12,976,735 Federal Government - Municipal Government - Property Tax 7,664,753 - Other - Other School Divisions 45,000 First Nations 110,000 Private Organizations and Individuals 53,500 Other Sources 9,000 20,858,988 Expenses Regular Instruction 10,825,033 Student Support Services 3,436,400 Adult Learning Centres - Community Education and Services 75,000 Divisional Administration 857,500 Instructional and Other Support Services 723,421 Transportation of Pupils 1,546,800 Operations and Maintenance 2,683,900 Fiscal 325,000 20,473,054 Current Year Operating Surplus (Deficit) 385,934 Net Transfers from (to) Capital Fund (385,934) Net Current Year Surplus (Deficit) 0 1

4 Evergreen School Division OPERATING FUND - REVENUE DETAIL PROVINCE OF MANITOBA Funding of Schools Program Base Support Instructional 2,687,972 Additional Instructional Support for Small Schools - Sparsity 242,626 Curricular Materials 83,694 Information Technology 86,484 Library Services 128,331 Student Services 468,073 Counselling and Guidance 115,777 Professional Development 54,401 Physical Education 30,875 Occupancy 855,000 4,753,233 Categorical Support Transportation 896,477 Board and Room - Special Needs: Coordinator/Clinician 147,860 Special Needs: Level 2 332,500 Special Needs: Level 3 401,470 Senior Years Technology Education 77,908 English as an Additional Language 9,150 Aboriginal Academic Achievement (included BSSAP) 128,000 Aboriginal and International Languages - French Language Education 5,200 Small Schools 51,526 Enrolment Change 110,123 Northern Allowance - Early Childhood Development Initiative 14,694 Literacy and Numeracy 111,592 Education for Sustainable Development 5,600 2,292,100 Equalization - Additional Equalization - Formula Guarantee 1,158,670 Other Program Support School Buildings Support: "D" Projects 60,180 Technology Education Equipment Replacement 23,900 Skills Strategy Equipment Enhancement - Other Minor Capital Support - Prior Year Support Curricular Materials - School Buildings Support: "D" Projects - Technology Education Equipment - 84,080 8,288,083 2

5 Evergreen School Division OPERATING FUND - REVENUE DETAIL PROVINCE OF MANITOBA (CONT'D) Other Department of Education and Advanced Learning Non-Resident - Shared Services 12,000 Special Needs - Institutional Programs - Nursing Supports (URIS) - Substitute Fees 5,000 General Support Grant 300,000 Education Property Tax Credit 2,616,668 Tax Incentive Grant 1,595,317 Smaller Classes Initiative (K-3) 90,000 Community Schools - Healthy Schools Initiative 8,000 Learning to Age 18 Coordinator 20,000 Other: - Career Development Support 41,667 4,688,652 Other Provincial Government Departments (Not including GBE's) Employment Programs - Adult Learning Centres - Other: - 0 Funding of Schools Program (previous page) 8,288,083 TOTAL PROVINCIAL GOVERNMENT REVENUE 12,976,735 3

6 Evergreen School Division OPERATING FUND - REVENUE DETAIL NON-PROVINCIAL GOVERNMENT SOURCES Federal Government Tuition Fees - Transportation of Pupils - French Language Monitor - English as an Additional Language (Adults) - Other: - 0 Municipal Government Special Requirement 11,876,738 Less: Education Property Tax Credit (2,616,668) Less: Tax Incentive Grant (1,595,317) 7,664,753 Other: - 7,664,753 Other School Divisions Tuition Fees - Transfer Fees 25,000 Residual Fees 20,000 Transportation of Pupils - Other: - First Nations Tuition Fees 110,000 Transportation of Pupils - Other: - 45,000 Private Organizations and Individuals (Includes GBE's) Regular Tuition - International Tuition - Continuing Education - Other Tuition: - Food Service - Government Business Enterprises (GBE's) - Other: - Parking Fees Building Rentals Substitute Fees Misc.Transportation, Maintenance OPTC Support Other Sources Interest 9,000 Donations - Other: - 110,000 2,500 7,000 4,000 35,000 5,000 53,500 TOTAL NON-PROVINCIAL GOVERNMENT REVENUE 7,882, ,000

7 Evergreen School Division OPERATING FUND - EXPENSE BY FUNCTION AND BY OBJECT FUNCTION Community Instructional Student Adult Education and Pupil Operations Regular Support Learning and Divisional Support and OBJECT Instruction Services Centres Services Administration Services Transportation Maintenance Fiscal TOTALS TOTALS Salaries 8,792,500 2,906,000-61, , , , ,000 14,674,100 14,450,000 Employees Benefits and Allowances 761, ,500-9,500 69,300 45, , ,050 1,557,700 1,529,950 5 Services 279, ,100-1, ,000 99,871 70,300 1,210,850 2,030,971 1,990,271 Supplies, Materials and Minor Equipment 934,383 52,800-3,000 16,000 40, , ,000 1,821,783 1,829,806 Short Term Loan Interest and Bank Charges 15,000 15,000 12,000 Bad Debt Expense (PAYROLL TAX) Transfers 57, ,000 5, , , ,500 TOTALS 10,825,033 3,436, , , ,421 1,546,800 2,683, ,000 20,473,054 20,176,527

8 6 Evergreen School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION SINGLE TRACK SCHOOLS * REGULAR INSTRUCTION SENIOR YEARS ENGLISH FRENCH DUAL TRACK TECHNOLOGY CODE OBJECT \ PROGRAM ADMINISTRATION LANGUAGE FRANÇAIS IMMERSION SCHOOLS ** EDUCATION TOTALS 3XX SALARIES 320 Executive, Managerial and Supervisory 937, , Instructional - Teaching 0 7,104, ,000 7,220, Instructional - Other 170, , Technical, Specialized and Service Secretarial, Clerical and Other 335, , Information Technology 130, ,000 Total Salaries 1,402,000 7,274, ,000 8,792,500 4XX EMPLOYEES BENEFITS AND ALLOWANCES 134, ,000 9, , XX SERVICES 510 Professional, Technical and Specialized 41,000 41, Communications 55,900 2,500 58, Travel and Meetings 15,800 25,800 41, Tuition Printing and Binding Insurance and Bond Premiums Maintenance and Repair Services 18,000 30,000 48, Rentals 11,000 11, Advertising 6,500 6, Dues and Fees 400 3,500 3, Professional and Staff Development 6,500 6, Information Technology Services 2,950 60,000 62,950 Total Services 99, , ,850 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 21, , , Curricular and Media Materials 111, , Minor Equipment 119, , Information Technology Equipment 237, ,972 Total Supplies, Materials & Minor Equipment 21, , ,383 95X-99 TRANSFERS 960 School Divisions 35,000 22,000 57, Organizations, Individuals and Other Entities 0 Total Transfers 0 35, , ,000 TOTALS 1,657,150 9,020, , ,700 10,825,033 * 90% or more of enrolment is in one of the following instructional programs: English Language, Français, French Immersion. ** includes multi-track schools.

9 7 Evergreen School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION STUDENT SUPPORT SERVICES CLINICAL AND ADMINISTRATION RELATED SPECIAL REGULAR RESOURCE COUNSELLING CODE OBJECT \ PROGRAM /CO-ORDINATION SERVICES PLACEMENT PLACEMENT SERVICES AND GUIDANCE TOTALS 3XX SALARIES 320 Executive, Managerial and Supervisory 162, , Instructional - Teaching 5, , ,000 1,013, Instructional - Other 38,000 1,220, ,000 8,500 1,496, Technical, Specialized and Service Secretarial, Clerical and Other 42,000 42, Clinician 192, , Information Technology 0 Total Salaries 204, , ,225, , ,500 2,906,000 4XX EMPLOYEES BENEFITS AND ALLOWANCES 20,800 16, ,000 92,000 38, , XX SERVICES 510 Professional, Technical and Specialized 55,000 12,000 67, Communications 6,500 2,400 8, Travel and Meetings 13,500 11,000 1,200 4, , Tuition Printing and Binding Insurance and Bond Premiums Maintenance and Repair Services 3,000 3, Rentals 4, , Advertising 1,500 1, Dues and Fees 2,500 2,000 4, Professional and Staff Development 6,000 6, Information Technology Services 4,000 4,000 Total Services 35,500 13, ,200 6,500 12, ,100 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 4,000 5,000 7,000 7,000 23, Curricular and Media Materials 4,000 5,000 3,000 4,250 7,550 23, Minor Equipment 6,000 6, Information Technology Equipment 0 Total Supplies, Materials & Minor Equipment 8,000 10, ,000 4,250 14,550 52,800 95X-99 TRANSFERS 960 School Divisions Organizations, Individuals and Other Entities 0 Total Transfers TOTALS 268, , ,483, , ,750 3,436,400

10 8 Evergreen School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION ADULT LEARNING CENTRES ADMINISTRATION CODE OBJECT \ PROGRAM AND OTHER INSTRUCTION TOTALS 3XX SALARIES 320 Executive, Managerial and Supervisory Instructional - Teaching Instructional - Other Technical, Specialized and Service Secretarial, Clerical and Other Information Technology 0 Total Salaries XX EMPLOYEES BENEFITS AND ALLOWANCES 0 5-6XX SERVICES 510 Professional, Technical and Specialized Communications Utility Services Travel and Meetings Tuition Printing and Binding Insurance and Bond Premiums Maintenance and Repair Services Rentals Property Taxes Advertising Dues and Fees Professional and Staff Development Information Technology Services 0 Total Services XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies Curricular and Media Materials Minor Equipment Information Technology Equipment 0 Total Supplies, Materials & Minor Equipment X-99 TRANSFERS 960 School Divisions Organizations, Individuals and Other Entities Recharge 0 Total Transfers TOTALS 0 0 0

11 9 Evergreen School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION COMMUNITY EDUCATION AND SERVICES ENGLISH AS AN COMMUNITY CONTINUING ADDITIONAL LANGUAGE SERVICES AND PRE-KINDERGARTEN CODE OBJECT \ PROGRAM EDUCATION FOR ADULTS RECREATION EDUCATION TOTALS 3XX SALARIES 320 Executive, Managerial and Supervisory Instructional - Teaching Instructional - Other 61,500 61, Technical, Specialized and Service Secretarial, Clerical and Other Clinician Information Technology 0 Total Salaries ,500 61,500 4XX EMPLOYEES BENEFITS AND ALLOWANCES 9,500 9, XX SERVICES 510 Professional, Technical and Specialized Communications Travel and Meetings Printing and Binding Insurance and Bond Premiums Maintenance and Repair Services Rentals Advertising 1,000 1, Dues and Fees Professional and Staff Development Information Technology Services 0 Total Services ,000 1,000 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 3,000 3, Curricular and Media Materials Minor Equipment Information Technology Equipment 0 Total Supplies, Materials & Minor Equipment ,000 3,000 95X-99 TRANSFERS 980 Organizations, Individuals and Other Entities Recharge 0 Total Transfers TOTALS ,000 75,000

12 10 Evergreen School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION DIVISIONAL ADMINISTRATION INSTRUCTIONAL BUSINESS AND MANAGEMENT BOARD OF MANAGEMENT & ADMINISTRATIVE INFORMATION CODE OBJECT \ PROGRAM TRUSTEES ADMINISTRATION SERVICES SERVICES TOTALS 3XX SALARIES 310 Trustees Remuneration 105, , Executive, Managerial and Supervisory 158, , , Technical, Specialized and Service Secretarial, Clerical and Other 140, , Information Technology 0 Total Salaries 105, , , ,200 4XX EMPLOYEES BENEFITS AND ALLOWANCES 1,500 13,400 54,400 69, XX SERVICES 510 Professional, Technical and Specialized 23,500 23, Communications 1,000 2,000 6,000 9, Travel and Meetings 28,000 11,000 4,500 43, Printing and Binding Insurance and Bond Premiums 26,000 26, Maintenance and Repair Services 3,000 44,500 47, Rentals 2,000 2, Advertising 2,500 2, Dues and Fees 36,000 1,500 2,000 39, Professional and Staff Development 33,000 7,000 5,500 45, Information Technology Services 0 Total Services 98,000 21,500 75,000 44, ,000 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 5,000 1,000 6,500 12, Curricular and Media Materials 2,000 2, Minor Equipment Information Technology Equipment 1,500 1,500 Total Supplies, Materials & Minor Equipment 5,000 1,000 10, ,000 95X-99 TRANSFERS 960 School Divisions Organizations, Individuals and Other Entities 1,000 1, Recharge 0 Total Transfers 1, ,000 TOTALS 210, , ,600 44, ,500

13 11 Evergreen School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION 600 INSTRUCTIONAL AND OTHER SUPPORT SERVICES CURRICULUM CONSULTING & CURRICULUM LIBRARY / PROFESSIONAL DEVELOPMENT CONSULTING & MEDIA AND STAFF CODE OBJECT \ PROGRAM ADMINISTRATION DEVELOPMENT CENTRE DEVELOPMENT OTHER TOTALS 3XX SALARIES 320 Executive, Managerial and Supervisory 62,000 62, Instructional - Teaching 81, , , Instructional - Other 155, , Technical, Specialized and Service Secretarial, Clerical and Other Information Technology 0 Total Salaries 62,000 81, , , ,100 4XX EMPLOYEES BENEFITS AND ALLOWANCES 3,200 5,600 25,000 11,550 45, XX SERVICES 510 Professional, Technical and Specialized Communications 2,000 2, Travel and Meetings 3,500 3, Tuition Printing and Binding Insurance and Bond Premiums 1,200 1, Maintenance and Repair Services Rentals Advertising Dues and Fees Professional and Staff Development 87,671 87, Information Technology Services 4,500 4,500 Total Services 0 5,500 5,000 87,671 1,700 99,871 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 4,000 3,600 4,000 11, Curricular and Media Materials 29,000 29, Minor Equipment Information Technology Equipment 0 Total Supplies, Materials & Minor Equipment 0 4,000 32, ,000 40,600 95X-99 TRANSFERS 960 School Divisions Organizations, Individuals and Other Entities 5,500 5,500 Total Transfers 5,500 5,500 TOTALS 65,200 97, , ,421 11, ,421

14 12 Evergreen School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION TRANSPORTATION OF PUPILS ALLOWANCES BOARDING OF FIELD TRIPS IN LIEU OF STUDENTS/ AND CODE OBJECT \ PROGRAM ADMINISTRATION REGULAR TRANSPORTATION DORMITORIES OTHER TOTALS 3XX SALARIES 320 Executive, Managerial and Supervisory 42,000 42, Instructional - Other Technical, Specialized and Service 819, , Secretarial, Clerical and Other 18,000 18, Information Technology 0 Total Salaries 60, , ,800 4XX EMPLOYEES BENEFITS AND ALLOWANCES 15, , , XX SERVICES 510 Professional, Technical and Specialized 3,000 3, Communications 2,250 4,000 6, Travel and Meetings 250 6,500 9,000 15, Printing and Binding Transportation of Pupils 3,000 3, Insurance and Bond Premiums ,500 22, Maintenance and Repair Services 2,000 10,000 12, Rentals Advertising 2,000 2, Dues and Fees Professional and Staff Development 1,500 3,500 5, Information Technology Services 0 Total Services 7,800 50,500 3, ,000 70,300 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 5, , , Curricular and Media Materials Minor Equipment 10,000 10, Information Technology Equipment 0 Total Supplies, Materials & Minor Equipment 5, , ,000 95X-99 TRANSFERS 960 School Divisions Organizations, Individuals and Other Entities Recharge (15,000) 15,000 0 Total Transfers 0 (15,000) ,000 0 TOTALS 88,500 1,431,300 3, ,000 1,546,800

15 13 Evergreen School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION SCHOOL OPERATIONS AND MAINTENANCE SCHOOL BUILDINGS BUILDINGS REPAIRS AND OTHER CODE OBJECT \ PROGRAM ADMINISTRATION MAINTENANCE REPLACEMENTS BUILDINGS GROUNDS TOTALS 3XX SALARIES 320 Executive, Managerial and Supervisory 42,000 42, Technical, Specialized and Service 890,000 20, , Secretarial, Clerical and Other 18,000 18, Information Technology 0 Total Salaries 60, , , ,000 4XX EMPLOYEES BENEFITS AND ALLOWANCES 15, ,900 3, , XX SERVICES 510 Professional, Technical and Specialized 31,500 1,000 32, Communications 2,500 4, , Utility Services 463,000 65, , Travel and Meetings 500 2,000 2, Printing and Binding Insurance and Bond Premiums , , Maintenance and Repair Services 2, , ,000 22, , , Rentals 500 1,000 1, Property Taxes 36,000 28,500 64, Advertising 500 2,000 2, Dues and Fees Professional and Staff Development 1,500 2,500 4, Information Technology Services 0 Total Services 8, , , , ,000 1,210,850 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 5, ,000 48,000 5, , Curricular and Media Materials Minor Equipment 30,000 30, Information Technology Equipment 0 Total Supplies, Materials & Minor Equipment 5, ,000 48,000 5, , School Divisions 999 Recharge 0 TOTALS 89,500 2,090, , , ,000 2,683,900

16 Evergreen School Division OPERATING FUND - DETAIL OF TRANSFERS TO (FROM) CAPITAL FUND Transfers to Capital Fund Category "D" School Buildings - Bus Reserve 198,434 Bus Purchases - Other Vehicles - Furniture/Fixtures & Equipment - Computer Hardware & Software - Assets Under Construction - Other: Capital Loan Payments - 187, ,934 Less: Transfers from Capital Fund - 0 Net Transfers to (from) Capital Fund 385,934 CAPITAL EXPENDITURES FOR STATISTICS CANADA (include additions to work in progress) New Assets/ Renovation/Retrofit Purchase of Used Cdn. Assets Total Capital Expenses Land - Building Construction - School Buses, Vehicles & Equipment - Software - Total Note: The amounts entered here should be for the Division's own expenses only, not those funded by PSFB. 14

17 Evergreen School Division STUDENT ENROLMENTS (FRAME) AND TRANSPORTATION STATISTICS ENROLMENTS BY PROGRAM Estimated F.T.E. Enrolment September 30, 2016 REGULAR INSTRUCTION English Language - Single Track 1,349.5 Francais - Single Track - French Immersion - Single Track - Dual Track - English Language - - Francais - - French Immersion - - Other Bilingual Senior Years Technology Education 20.0 TOTAL NUMBER OF FULL TIME EQUIVALENT K - 12 STUDENTS 1,369.5 TRANSPORTATION OF PUPILS TRANSPORTED STUDENTS (September 30) 960 TOTAL KILOMETERS - LOG BOOK (For the period ended June 30) 800,000 TOTAL KILOMETERS - BUS ROUTES (For the period ended June 30) 769,000 LOADED KILOMETERS (For the period ended June 30) 500,000 15

18 Evergreen School Division FULL TIME EQUIVALENT PERSONNEL EMPLOYED For the 2016/17 Fiscal Year 16 FUNCTION FUNCTION FUNCTION FUNCTION FUNCTION FUNCTION FUNCTION FUNCTION CODE OBJECT \ FUNCTION TOTALS 320 Executive, Managerial, and Supervisory Instructional - Teaching Instructional - Other Technical, Specialized and Service Secretarial, Clerical and Other Clinician Information Technology TOTALS (excluding Trustees) Clinicians contracted/outsourced/private or employed by other divisions on a Full Time Equivalent basis TRUSTEES 9.00

19 Evergreen School Division : 2016/17 FRAME Budget CALCULATION OF ADMINISTRATION COSTS AS A PERCENTAGE OF TOTAL EXPENSES Administration Costs Divisional Administration, Function ,500 Less: Liability Insurance 26,000 Administration portion of self-funded expenses (see below) 0 * Trustee election costs - Expense Base 831,500 (A) Total Operating Expenses 20,473,054 Plus: Transfers to Capital 385,934 Less: Adult Learning Centres, Function ,858,988 (B) Percentage (A) / (B) 3.99% Maximum Allowable Percentage 4.18% Calculation of Maximum Allowable Percentage: If F.T.E. Enrolment is 5,000 or over = 3.50% If F.T.E. Enrolment is 1,000 or less = 4.25% If F.T.E. Enrolment is between 1,000 and 5,000, calculated as: 3.5% + (5,000 division enrolment X %) to a maximum of 4.25% 5.0% limit for Northern divisions Self-Funded Expenses (fully offset by incremental revenues): Foreign Student Programs Expenses (1) Instructional - Administration (deducted above) - * Other: Associated Revenue (2) - Self-Administered Pension Plans Expenses (1) Administration (deducted above) - * Other: Associated Revenue (2) - (1) Incremental costs of the program. (2) Tuition fees from foreign students or the pension plan administration fee. 17

20 Evergreen School Division : 2016/17 FRAME Budget CALCULATION OF ALLOWABLE AND UNSUPPORTED EXPENSES 8-Mar CALCULATION OF ALLOWABLE EXPENSES R E D U C T I O N S T O E X P E N S E S OTHER NON-PROVINCIAL SOURCES ADJUSTMENTS OTHER PROVINCIAL TUITION, TO CATEGORICAL PROGRAM GOVERNMENT TRANSFER AND FUNCTION / PROGRAM TOTAL EXPENSES SUPPORT SUPPORT REVENUE RESIDUAL FEES OTHER ALLOWABLE EXPENSES < < < < < (from Appendix A) > > > > > < < < < < (from Appendix B) > > > > > EXPENSES Student Support Services 2,954, , , ,000 2,035, Counselling and Guidance 481, , Adult Learning Centres Community Education and Services 75,000 14, Library / Media Centre 217, , Professional and Staff Development 332, , , Operations and Maintenance 2,683, , ,500 2,604,220 ALLOCATED ADJUSTMENTS/REDUCTIONS 0 930,980 60,180 32, ,500 UNALLOCATED ADJUSTMENTS/REDUCTIONS 0 1,361,120 23, , ,000 29,000 (1) TOTALS 6,745, ,292,100 84, , ,000 53,500 5,637,355 OTHER FUNCTION/PROGRAMS EXPENSES TOTAL EXPENSES 20,473,054 13,727,733 OPEN OR CLOSE DETAIL CALCULATION OF UNSUPPORTED EXPENSES OTHER FUNCTION/PROGRAMS EXPENSES 13,727,733 TOTAL ALLOWABLE EXPENSES 5,637,355 TOTAL UNALLOCATED ADJUSTMENTS/REDUCTIONS (1) (2,013,687) OPEN OR CLOSE DETAIL Base Support (from page 2) (4,753,233) Formula Guarantee (from page 2) (1,158,670) SCHOOL BUS AMORTIZATION (from F/S) 200,912 TOTAL UNSUPPORTED EXPENSES 11,640,410

21 Evergreen School Division : 2016/17 FRAME Budget CALCULATION OF ALLOWABLE EXPENSES (refer to "Allow Guide") 8-Mar-16 APPENDIX A 19 ADJUSTMENTS TO EXPENSES: Function/ Amount CATEGORICAL SUPPORT TO BE ALLOCATED (enter deductions as negative amounts) Program Special Needs: Coordinator/Clinician Capitalized Energy Mgmt. Systems Costs (add) (1), (2) 800 (A) Maximum Support 147,860 Capitalized Section "D" School Bldgs. Costs (add) (1) 800 (B) Eligible Expenses 538,700 Transfers from Capital Fund (deduct) (C) Less related revenues 12,000 Leased Non-School Space (deduct) 800 (D) Allowable Expenses (B) - (C) 526,700 # Other Capitalized Equipment and Vehicles (2) # (please specify item and Function/Program) Eligible Support (lesser of A or D) 147,860 # Special Needs: Level 2 and 3 733,970 Aboriginal Academic Achievement 128,000 # Literacy & Numeracy 111,592 # # Small Schools # (A) Maximum Support 51,526 # (B) Program Expenses 60,000 # Eligible Support (lesser of A or B) 51,526 # # Board and Room # (A) Maximum Support # (B) Program Expenses Eligible Support (lesser of A or B) 0 Total Adjustments to Expenses (carried to page 18) 0 Early Childhood Development 14,694 (1) Net of all related revenues. (2) For capitalized energy management systems costs and other capitalized items, lease and loan Total allocable Categorical Support (carried to Allow Input) 1,187,642 payments for eligible equipment may be included. Non-allocable Categorical Support 1,104,458 Total Categorical Support (carried to page 18) 2,292,100 OTHER PROGRAM SUPPORT: School Buildings Support: "D" Projects 60,180 CALCULATION OF ALLOWABLE SCHOOL BUILDINGS SUPPORT "D" EXPENSES: Technology Education Equipment & Skills Strategy Equipment Enhancement 23,900 Other Minor Capital Support 0 Program 850 School Building Repairs & Replacements 248,000 Curricular Materials Prior Year Support 0 PLUS: Capitalized Section "D" Expenses (net) 0 Grounds 0 Amount carried forward to 84,080 LESS: Related revenue other than "D" Support Allowable Section "D" Expenses (C) 248,000 < OR > Expenses to be used for calculating "D" Grant. Enter an amount to overwrite if different from above. (D) 248,000 (cannot be more than amount on line "C") Refer to page 2 of the Allowable Expenses Guide when completing this section.

22 Evergreen School Division : 2016/17 FRAME Budget CALCULATION OF ALLOWABLE AND UNSUPPORTED EXPENSES 8-Mar-16 APPENDIX B OTHER PROVINCIAL GOVERNMENT REVENUE: Allocable Non-allocable Total Other Dept. of Education General Support Grant 300, ,000 Education Property Tax Credit 2,616,668 2,616,668 Tax Incentive Grant 1,595,317 1,595,317 All other 176, ,667 Other Provincial Government Departments 0 0 Total Revenue 176,667 4,511,985 4,688,652 ALL REVENUES REPORTED ON THIS PAGE, EXCEPT THOSE SHADED, MUST BE DEDUCTED FROM TOTAL EXPENSES ON PAGE 18 UNLESS THERE ARE SPECIAL CIRCUMSTANCES WHICH WOULD MAKE AN ALLOCATION IMPRACTICAL OR INAPPROPRIATE. IN THOSE LIMITED CASES, REASONS FOR NOT ALLOCATING MUST BE PROVIDED BELOW. NON-PROVINCIAL SOURCES: 20 Allocable Non-allocable Total Federal Government Tuition Fees 0 0 All other 0 0 Municipal Government Special Requirement less Property Tax Credit 7,664,753 7,664,753 Other 0 0 OTHER PROVINCIAL GOVERNMENT REVENUE: Other School Divisions Total Revenue 4,688,652 Transfer Fees 25,000 25,000 Education Property Tax Credit (2,616,668) Residual Fees 20,000 20,000 Tax Incentive Grant (1,595,317) All other 0 0 PROVINCIAL REVENUE FOR EQUALIZATION 476,667 First Nations (to agree with Other Provincial Gov't Revenue on page 18) Tuition Fees 110, ,000 All other 0 0 NON-PROVINCIAL SOURCES: Private Organizations and Individuals TOTAL ALLOCABLE FEES 155,000 Tuition Fees 0 0 (Tuition, Transfer and Residual Fees) Ancillary Services 53,500 53,500 Other Sources Interest 9,000 9,000 TOTAL ALLOCABLE OTHER REVENUE 53,500 Donations 0 0 Other 0 0 Total Revenue 208,500 7,673,753 7,882,253 TOTAL ALLOCABLE NON-PROV. SOURCES 208,500