Clearview Public Schools (Clearview School Division No. 71)

Transcription

1 Clearview Public Schools (Clearview School Division No. 71) BOARD MEMORANDUM Date: November 27, 2014 To: From: Resource Person(s): Re: Board of Trustees Peter Barron, Superintendent of Schools Peter Neale, Associate Superintendent Susan Hernando, Director of Finance Fall Budget Approval Purpose To provide all budget information to the Board in preparation of the final budget approval November 27, Trustees are encouraged to review the information and ask questions needed prior to the final budget being presented for adoption. Table of Contents Page Highlights... 3 Final (Fall) Budget DRAFT (for approval)... 8 Appendices A All Budgets Summary A Clearview Budget Projection A Reserves Projection A4 Budget Directions (March 19, 2014) A School Budget Information 5.1 Synopsis School Allocations Staffing Summary and Changes Class Size Allocation Small School by Necessity (Clearview Allocations) Small School by Necessity (Alberta Education Grant) Equity of Opportunity Enrolments by School P age Page 1 of 88

2 A Budget Details by Department 6.1 Support Services Administration Support Plant, Operations and Maintenance Transportation Services Trustee Services Safety Services Instruction Supports Contingency Allowance Curriculum Services Family School Liaison Inclusive Education Program Unit Funding (PUF) Services School Principal Shared Services Shared Instructional Technology Strategic Initiatives Schools Big Valley School (K-9) Botha School (K-5) Brownfield School (K-9) Byemoor School (K-9) Colony Schools (K-9) Coronation School (K-12) Donalda School (K-9) Erskine (K-9) Gus Wetter School (K-12) Stettler Elementary School (K-5) Stettler Middle School (6-9) Stettler Outreach School (8-12) Wm. E. Hay High School (1 12) Wm. E. Hay Cafeteria School Generated Funds P age Page 2 of 88

3 Highlights The following information outlines key information and highlights to the Board in the proposed budget. While the provided information is not exhaustive, all budget details are provided in the appendix to the memo for review. Trustees are encouraged to review the Budget Conversations Toolkit provided at the beginning of the process and the What We Heard Report provided on March 19, 2014 during the budget planning cycle. Further, all budget information is also provided on the website at Deficit Projection and Breakdown The projected in-year deficit for all budgets is $1,206,866 (Spring Budget: $661,016). Fall Budget Spring Budget Fall Budget $1,206,866 $661,016 $963,455 Total Deficit $605,959 $100,581 $182,445 School-Based and Instruction Supports $242,192 $280,416 $242,193 Non-Departmentalized Instruction ($195,000 Funding Clawback, $47,192 Amortization of Unsupported Assets) $188,985 $176,091 $366,959 Plant, Operations and Maintenance $118,453 $100,000 $141,244 Transportation $51,277 $3,928 (1,370) Administration Included in the above deficit information for is $95,207 for Strategic Initiatives and $100,000 for contingency, both of which are assumed to be fully spent by the year end. Where actual costs are less, the smaller expenditures will provide for a positive variance at year end. In general, the increase in school-based budgets for Final (Fall) Budget expenditures is from the Stettler Schools Reserve and schools reserves being spent down. Staffing has been increased for teaching staff and support staff which are reflected in the increased deficit for Budget Process Schools have revised and provided their budgets based on student enrolments and updated information. Schools prepared their budgets based on available allocations and reserves. Schools were asked to ensure their other revenues (e.g. rental fees, textbooks fees, etc.) estimates were reasonable as compared to prior years, and to ensure non-sick leave absences (personal leaves for teachers) were increased with the new personal leave days effective September Support Services budgets (Maintenance, Administration, Transportation, and Trustee Services) were reviewed in detail by the Associate Superintendent and management, and updated based on revised funding and cost estimates. The Instruction Support budgets were also reviewed. No changes were made to the allocation system following the Board s direction on March 19, To better reflect costs, next year s salary increase (1.34%) and pension costs for teachers are now reflected as both an allocation and cost item in site budgets (budget neutral to schools, as these amounts are supported by the Alberta Government). Grants for high school programming (CEU funding) has been estimated based on a two-year average. Actual funding is dependent on actual CEUs, which is usually confirmed at or after the year end. 3 P age Page 3 of 88

4 The Mental Health Initiative has been amalgamated to the Family School Liaison Worker program. Funding has been approved for $246,506 for (same funding as ). School generated funds are now fully amalgamated in the final budget numbers. Revenues are assumed to be equal to expenditures. Coronation School has qualified for the Small School by Necessity grant, and therefore the revenue estimates and allocation projections for schools has considered this and allocated dollars based on the existing allocation formula. School-Based Budgets Enrolments Enrolment information is prepared based on the September 30, 2014 count date, with adjustments after this date to be addressed during the year end process. From the Spring enrolment estimates, student enrolment has increased about 1% (without colony schools) or 21 students in total, primarily from our kindergarten and pre-kindergarten enrolments. Reserves Under Board Policy 217: In general, school operating reserves will be maintained towards a goal of 5% of their annual operating allocations. Schools that are in excess of 10% of their operating allocations or less than 3% of their annual operating allocations shall provide a plan and obtain approval from the Superintendent, or designate. The Superintendent shall inform the Board of any schools outside these guidelines, during both the budget process and throughout the year as needed. School budget reserves are expected to decrease by a net of $42,135 or 4.5% to a total reserve balance of 4.4% (without the Stettler Schools Reserve). Schools with significantly low reserves include Coronation School (2.4%), Donalda School (2.9%), Colony Schools (2.8%), Stettler Middle School (0%), and Stettler Outreach School (0%). Three schools are projected to be above the 10% range: Byemoor School (at 12.1% or $8,404 above 10%), Big Valley School (at 11.7% or $12,820 above 10%), and Brownfield School (at 10.3% or $1,558 above 10%). The Stettler Schools Reserve, established in from dollars available at the finalization of the Wm. E. Hay Modernization project, has been drawn down to address staffing needs and the Stettler Outreach School deficit: $273,711 has been committed to date (for ) at 1.0 for the Stettler Middle School (SMS $98,151), $15,000 for Professional Development (SMS), 0.5 for Wm. E. Hay High School ($49,076), and to address the deficit for the Stettler Outreach School ($111,484). There are some further Fieldhouse costs that will also be netted to this reserve, once this project is finalized. A tow truck reserve was established at year end for $175,000, $139,500 from operating and $35,500 from capital reserves. Further, the Strategic Initiatives Fund was established for $95,207 as was a $30,000 reserve for Safety Services, both of which were funded from surpluses in Clearview Public Schools has been drawing down on reserves in a planned manner to meet operational needs. Since August 2011, total net assets are projected to decrease by 26% or $2,691,563 (from $10,406,850 to $7,715,287). As projected, at the end of 2014/15 the ability to continue with the current operating model may be challenged due to lack of resources. Noncontrollable expenditures have continued and are providing financial stress to the system, compounded by lower funding increases from the Alberta Government. 4 P age Page 4 of 88

5 With the decline in students, increases in costs, and funding concerns, services to students are impacted and will continue to be impacted in the current and future years. Reductions in services to students may include staffing, centralized support services such as inclusive education, and the ability to maintain transportation routes and school facilities. Allocations While there are differences on a per school basis, the overall average decrease in allocations to schools during the Spring budget process was estimated go down $80 per student, or 1%. Based on the revised projections, allocations per student for schools will be on average $7,896, or a 1.5% increase to Spring projections (this is calculated without the teacher salary increases or pension contributions, as these are budget neutral for ). The 1.5% increase to the Spring projections is largely driven by increases in the Small School by Necessity funding (due to Coronation School qualifying as a SSBN) and the increase in parents self-identifying First Nations, Metis and Inuit students. Further, allocations to support Inclusive Education were increased to schools based on the available dollars carried forward from The net allocations per student for schools range from $7,027 (Stettler Middle School) to $12,066 (Byemoor School). With higher Equity of Opportunity and Small School by Necessity allocations available to smaller, rural schools, these schools have a larger per student allocation but do not have the economies of scale, such as the ability to have full classes and cover overhead costs; for larger schools, the per student allocations are smaller whereas with larger enrolments, larger schools have the advantage of economies of scale not available to smaller schools. Staffing Costs Staffing levels and costs for all budgets have been calculated based on actual staffing. Salary information was prepared based on actual staffing, and adjusted for grid movements. Staffing compensation and benefit considerations approved by the Board for were incorporated, including a 1.34% increase for staff and the addition of a $50 increase to the Health Spending Account for non-qualifying ASEBP staff. Further, schools have considered the additional substitute costs for the additional personal leave day provided to teachers starting September 1, Benefit and statutory deduction costs were also calculated based on actual information. Starting this year, education assistants (EAs) and librarians are also charged to schools based on an average costing. Secretaries continue to be charged at actual, and teachers have and continue to be charged based on average. Changes from the Spring budget projections for total salary and benefits costings are as follows: Fall Spring Teacher (w/o ATRF, annual) $98,151 $98,639 EA/Librarian (per hour) $30.52 $29.43 Average costings for teachers include a 0.05% (one-half of one percent) contingency to address unforeseen cost escalations which may occur during the year. Staffing Levels Staffing estimates have been revised to reflect available resources and actual enrolments. Total staffing is estimated to increase from the Spring budget by to , with increases reflected primarily at the school-level. Teacher staffing will increase by 2.90, of which 1.75 is funded through the Stettler Schools Reserve (one-time). Support staff will also increase at the school-level by Early learning staffing will see the largest increase due to the continued success of this program in identifying students, which at this time is projected to increase a minimum of P age Page 5 of 88

6 s to Teachers and s to All Staff ratios also decreased, representing a schoolbased ratio of 16.1 students for each teacher (Spring: 16.4) and 11.5 students for each staff member (Spring: 11.7). These ratios help to show that, in general, staffing has increased slightly more than the enrolment increases since the Spring projection. Credit Enrolment Units In developing the projections, the past two years of actual activity was used to project to the next year. The estimates now consider the new funding rules that provide 40% of previous funding for distance learning credits, and the lower-funded work experience (Tier 4). These projections, including CEUs that qualify for class size, are detailed in the schools and Clearview s budgets. Average CEUs WEH Coronation Gus Wetter Tier Tier Tier Tier First Nation, Metis, and Inuit Self-Identified s One of the budget strategies discussed during the Spring budget process was the opportunity to communicate the First Nation, Metis and Inuit (FNMI) Self-Declaration. For each self-identified FNMI student, schools would receive $1,178 to support the education of students. A communication was sent to parents from schools in September 2014, and Clearview s selfidentified students increased from 16 students ( ) to 112 students. The increase in selfidentified students provided Clearview and schools with an additional $114,275 in funding. As this is the first year, the amount is expected to increase in the future as parents are presented with more opportunities to self-declare in the future. Support Services Early learning student enrolments have increased from as has staffing: Clearview had 36 early learning students (PUF) last year and 41 so far this year. Based on average revenues per student, the increased revenues in PUF is consistent with increased students. Staffing for PUF operations is also reflecting the increased students, with an additional 4.09 budgeted for the Fall over the Spring budget (part of the increase occurred during as more students are coded throughout the year). For Inclusive Education, all reserves are budgeted to be expended. Of the $107,987 in reserves being used, $98,000 is being budgeted to address testing needed for students and a contingency to address unforeseen needs. Transportation Services Based on current year projections, the overall budget for Transportation Services is projected with a $109,453 deficit, an increase of $9,453 from the Spring projections. The budget projection has been adjusted to reflect increased costs for insurance and fuel. Further, due to the capital reinvestment of buses in , amortization expense has increased $40,000 from prior year. Costs, including salaries, have been adjusted to reflect two less operating days in Further, two routes were reduced due to low utilization (ridership less than 10 students). Salaries have been decreased by $30,000 from the Spring projection, while operating costs have increased by approximately $40,000. The increase in operating costs is attributable to some observed cost escalations from the actual expenditures, as well as $5,000 more in fuel and 6 P age Page 6 of 88

7 $25,000 budgeted for movement and installation of radio equipment in the east of the Division due to the local gas company needing to relocate a shared tower. The net result of the adjustments will see the budget incur a $109,453 deficit, and ending reserves of $96,269 at the end of Further, finance staff will be adjusting the general ledger and payroll accounts to better track the various activities of bus driver costs and increase the details of salaries in the Transportation Services budget. This will allow for more accurate information and budget planning in the future. Maintenance Maintenance services is budgeted to have a $179,985 deficit at the end of , with an ending reserve balance of $109,828. The ending reserve is increased to the $109,828 level through a payback from the unrestricted reserves for amortization of non-maintenance buildings and equipment. Approximately $30,000 of the ending reserve may be needed due to pavement upgrades by the Town of Stettler in An ending operational reserve of $116,000 is recommended. For , observed cost increases are, in the short-term, not controllable and have been factored in for (such as gas, power, and water), as well as increases in insurance costs. Staffing levels will be maintained at revised levels, with a cost escalation for 1.34% increase in salaries and increases in the health spending account. To reduce maintenance services costs, salaries for maintenance staff are being cross-charged to infrastructure maintenance renewal (IMR). Starting in , 50% of the Director of Operations and 10% of our two other maintenance employees will be absorbed through IMR for a total of $76,344. Further, $30,000 of the Administration Services reserves was established for a Safety Services budget which will absorb 0.25 for Safety Coordinator duties. Infrastructure maintenance renewal (IMR) is projected to increase significantly for from $384,199 in to $994,655 for Combined with the carry forward amounts, the total dollars available to be spent in is $1,228,164. The total amount available is budgeted to be fully spent, with unspent amounts (if any) to be carried forward where actual costs are less. IMR must be spent on capital items, and usage of the dollars is restricted by the Alberta Government. There is a year-end transfer of dollars back to the maintenance reserve at the year end to pay back the amortization charge for non-supported buildings (administration, fieldhouse, and two modernization projects) of an estimated $50,844. Administration Services and Governance Administration Services and Governance has a budgeted deficit of $48,277, up from the Spring projection, due to evergreening of capital assets and salary increases provided to staff, with a small increase in in staffing. The deficit can be fully supported through existing reserves, leaving a projected net reserve at the end of of $59,790. Administration staffing will be maintained largely at the Spring projections, with some corrections done due to not fully staffing for a maternity leave and providing for increased staffing (0.25 ) throughout the year to address increased supports for communications (net increase for of ). On March 2014 and October 2014, the Board direction was to maintain the trustee budget and is reflected in the Fall budget estimates. Costs have been budgeted to address evergreening for capital assets (equipment and furniture) through using part of the reserves left at the end of Without the evergreening costs, nonstaffing expenditures are consistent with the Spring projections. 7 P age Page 7 of 88

8 0052 Clearview School Division No. 71 School Jurisdiction Code and Name 0052MNB1 FALL 2014 UPDATE TO THE 2014/2015 BUDGET Fall 2014 Update to the Budget Spring 2014 Variance % Variance 2014/ /2015 OPERATIONS (SUMMARY) Revenues Alberta Education $31,424,941 $30,271,650 $1,153, % Other - Government of Alberta $515,143 $459,354 $55, % Federal Government and First Nations 0.0% Other Alberta school authorities $6,000 $6, % Out of province authorities 0.0% Alberta Municipalities - special tax levies 0.0% Property taxes 0.0% Fees $595,478 $669,131 ($73,653) -11.0% Other sales and services $328,266 $358,913 ($30,647) -8.5% Investment income $50,000 $50, % Gifts and donation $87,738 $35,597 $52, % Rental of facilities $10,500 $17,500 ($7,000) -40.0% Fundraising $335,032 $367,061 ($32,029) -8.7% Gain on disposal of capital assets 0.0% Other revenue $35,578 $24,075 $11, % Total revenues $33,388,676 $32,253,281 $1,135, % Expenses By Program Instruction (ECS - Grade 12) $24,009,914 $23,173,043 $836, % Plant operations and maintenance $5,505,136 $4,724,619 $780, % Transportation $3,400,453 $3,391,000 $9, % Board & system administration $1,433,533 $1,379,128 $54, % External services $246,506 $246,507 ($1) 0.0% Total expenses $34,595,542 $32,914,297 $1,681, % Operating Surplus (Deficit) ($1,206,866) ($661,016) ($545,850) 82.6% Accumulated Surplus from Operations (Projected) Accumulated Surplus from Operations - Aug.31, 2014 $3,406,731 $2,367,587 $1,039, % Accumulated Surplus from Operations - Aug.31, 2015 $2,345,633 $1,968,041 $377, % Expenses by Object Certificated salaries & wages $13,871,792 $13,616,013 $255, % Certificated benefits $3,243,460 $2,962,188 $281, % Non-certificated salaries & wages $6,347,405 $6,147,892 $199, % Non-certificated benefits $1,372,348 $1,357,844 $14, % Services, contracts and supplies $7,196,591 $6,201,947 $994, % Amortization expense $2,477,272 $2,541,739 ($64,467) -2.5% Interest on capital debt $86,674 $86, % Other interest and finance charges 0.0% Losses on disposal of tangible capital assets 0.0% Other expenses 0.0% Total Expenses $34,595,542 $32,914,297 $1,681, % Certificated Staff 's School based % Non-school based % Total Certificated Staff 's % Non-Certificated Staff 's Instructional % Non-instructional (0.4) -0.4% Total Non-Certificated Staff 's % Eligible Funded s Early childhood services (ECS headcount) % Grades 1 to 9 (headcount) 1, ,589.0 (1.0) -0.1% Grade 10 to 12 () (6.0) -1.0% Total Eligible Funded s 2, , % Attestation of Secretary-Treasurer/Treasurer: This information was formally received by the Board of Trustees at the meeting held on : November 27, 2014 Page 8 of 88

9 0052 Clearview School Division No. 71 School Jurisdiction Code and Name FALL 2014 UPDATE TO THE 2014/2015 BUDGET Comments/Explanations of changes from original Spring 2014/2015 : Explain any changes in revenue items >5%: "Other - Government of Alberta": Received $50,000 Funding from University of Alberta for Health & Wellness which was not confirmed yet during the Projected (Spring) Budget. "Other Alberta School Authorities": Reclassification from fees. "Fees": Revised Final (Fall) Budget is based on actual School Generated Funds Fees for which went down by approximately $70,000 due to a school band trip, which does not happen yearly. "Other Sales and Services", "Gifts and Donations", "Rental of Facilities", and "Fundraising": Fall budget reflects actual revenues received in "Other revenue": Recognizing increased revenues relating to supported playground equipment donated by School Councils. Explain any changes in program expenses >5%: "Plant and Operations Maintenance": Budgeted expenditures increased by $728,705 to reflect the carry forward amounts for infrastructure maintenance renewal (IMR) and an increase in IMR funding which was not known during the Projected (Spring) budget. IMR expenditures are increased to equal revenues, and are assumed fully spent at year end. Explain any changes in expenses by object >5%: "Certificated Benefits": The budget estimates for the Alberta Teachers Retirement Fund (ATRF) went up based on actual activity. Increase is budget neutral (expenses equal grants from the Alberta Government). "Services, Contracts and Supplies": Due primarily from an increase in IMR funding ($728,705 to the Projected (Spring) Budget); IMR expenditures are increased to equal revenues, and are assumed fully spent at year end. Other budgeted line items went up to reflect actual costs of utilities and instructional budgets have increased to spend down reserves following a positive variance in Explain change in total non-certificated staff >3%: "Non-Certificated Staff s - Instructional": Education Assistant staffing increased due to success of the early learning program (PUF). Increase was observed in and PUF student enrolment has increased as at November 30, 2014 from 36 students in to 41 students in Explain change in enrolment >3% (if cell S66 highlighted): "Eligiblle Funded s- Early childhood services": Increased in kindergarten and PUF program students as a result of actual experience from preliminary registrations in the Spring Increased opportunities for testing pre-kindergarten students for qualification in the PUF program has increased students at November 30, 2014 from 36 students in to 41 students in Enrolments are expected to continue to grow during Attestation of Secretary-Treasurer/Treasurer: This information was formally received by the Board of Trustees at the meeting held on : November 27, 2014 Page 9 of 88

10 Budget Center Balances Clearview School Division 71 Budget Center Name Clearview School Division 71 Dept: Administration Services Dept: Contingency Allowance Dept: Curriculum Services Dept: Family School Liaison Dept: Inclusive Education Dept: Mental Health Dept: Operations & Maintenance Dept: PUF Dept: Safety Services Dept: School Generated Funds Dept: School Principal Shared Services Dept: Shared Instructional Dept: Strategic Initiatives Dept: Technology Dept: Transportation Dept: Trustees School: Big Valley School School: Botha School School: Brownfield School School: Byemoor School School: Colony Schools School: Coronation School School: Donalda School School: Erskine School School: Gus Wetter School School: Stettler Elementary School School: Stettler Middle School School: Stettler Outreach School School: Wm E Hay High School School: Wm E Hay Cafeteria Tier Revenues $34,595,552 $1,218,533 $100,166 $138,872 $674,400 $244,640 $5,475,136 $678,275 $30,000 $665,782 $45,085 $545,110 $95,208 $867,046 $3,400,453 $215,000 $712,593 $516,190 $480,672 $379,010 $1,422,835 $2,518,486 $653,981 $1,152,676 $2,043,144 $3,608,471 $2,250,447 $400,896 $3,942,437 $120,000 Expenditures $34,595,542 $1,218,533 $100,166 $138,872 $674,400 $244,640 $5,475,136 $678,275 $30,000 $665,782 $45,085 $545,110 $95,208 $867,046 $3,400,453 $215,000 $712,593 $516,190 $480,672 $379,010 $1,422,835 $2,518,486 $653,981 $1,152,676 $2,043,144 $3,608,471 $2,250,447 $400,896 $3,942,437 $120,000 Variance $10 $1 $1 $1 Budget Center Balances 1 Friday, November 21, :25 PM Page 10 of 88

11 Clearview School Division 71 Clearview School Division 71 Revenue And Allocations To Budget Center AB Ed Base Funding Base Instruction ECS Revenue AB Ed Base Instruction Funding ECS Enrolment Total ECS $613,517 $3, $547,900 $3, Basic Instruction ECS Colony Revenue AB Ed Base Instruction Funding ECS Enrolment Total ECS Colony $3, $9,843 $3, $9,843 Base Instruction Grade 1-3 Revenue AB Ed Base Instruction Funding Grade 1-3 Enrolment Total Grade 1-3 $6, $2,992,126 $6, $3,057,743 Base Instruction Grade 1-3 Colony Revenue AB Ed Base Instruction Funding Grade 1-3 Enrolment Total Grade 1-3 Colony $6, $446,194 $6, $446,194 Base Instruction Grade 4-6 Revenue AB Ed Base Instruction Funding Grade 4-6 Enrolment Total Grade 4-6 $6, $3,090,551 $6, $3,044,620 Basic Instruction Grade 4-6 Colony Revenue AB Ed Base Instruction Funding Grade 4-6 Enrolment Total Grade 4-6 Colony $6, $393,701 $6, $393,701 Base Instruction Grade 7-9 Revenue AB Ed Base Instruction Funding Grade 7-9 Enrolment Total Grade 7-9 $6, $3,261,155 $6, $3,248,032 Base Instruction Grade 7-9 Colony Revenue AB Ed Base Instruction Funding Grade 7-9 Enrolment Total Grade 7-9 Colony $6, $236,220 $6, $236,220 Base Instruction Grade Revenue Basic Gr10-12 Allocation $4,316,029 $4,316,029 $4,344,796 $4,344,796 Base Instruction Grade SOS Revenue AB Ed Base Instruction Funding Grade CEU Grade SOS Allocation Enrolment Total Gr10_12 Outreach $179,038 $179,038 $6, $196,850 Outreach Program Revenue AB Ed Outreach Program Number of Outreach Schools $62, Units $188,919 $62, Units $188,919 Class Size Initiative ECS Revenue (CSI) AB Ed Class Size Initiative ECS (CSI) Enrolment Total ECS $ $139,487 $ $124,569 Class Size Initiative Grade 1-3 Revenue (CSI) AB Ed Class Size Initiative Grade 1-3 (CSI) Enrolment Total Grade 1-3 $1, $680,279 $1, $695,197 Friday, November 21, :27 PM Page 11 of 88

12 Clearview School Division 71 - AB Ed Base Funding CTS Tier 2 and 3 Credit Revenue Class Size Initiative-CEU CTS Tier 2-3 Allocation Total AB Ed Base Funding AB Ed Additional Funding English as a Second Language Revenue (ESL) AB Ed English as a Second Language (ESL) English as a Second Language (ESL) $123,830 $123,830 $16,670,889 48% $8,247 $1, $122,748 $122,748 $16,657,332 51% $8,247 $1, English as a Second Language Colony Revenue (ESL) AB Ed English as a Second Language (ESL) English as a Second Language Colony (ESL) $1, $114,276 $1, $113,098 First Nations/Metis/Inuit Funding Revenue (FNMI) AB Ed First Nations Metis Inuit Funding (FNMI) FNMI (First Nations, Metis & Inuit) $1, $131,947 $1, $18,850 Equity Opportunity-Per student AB Ed Equity of Opportunity-Per Equity of Opportunity per Stdnt Alloc-Colony Equity of Opportunity per Allocation $16,716 $214,272 $230,987 $230, $230,684 Equity of Opportunity-Distance Funding AB Ed Equity of Opportunity-Distance Equity of Opportunity-Distance $217,954 $217,954 $218, $218,667 Equity of Opportunity-low Density AB Ed Equity of Opportunity-low student density Equity of Opportunity-Density $511,358 $511,358 $506, $506,933 Hutterite Colony Schools Funding Revenue AB Ed Hutterite Colony Schools Number of Colony Schools $11, Units $92,330 $11, Units $92,330 Small School by Necessity Revenue (SSBN) Small School by Necessity Allocation $955,280 $955,280 $861,229 $861,229 Socio-Economic Status Regular Revenue AB Ed Socio-Economic Incidence Rate AB Ed Socio-Economic Status $ ,121.5 Unit $177, $ ,118.5 Unit $177,701 Socio-Economic Status Colonies Revenue AB Ed Socio-Economic Incidence Rate AB Ed Socio-Economic Status ECS-Grade 9 Colony $ Unit $13, $ Unit $13,882 Total AB Ed Additional Funding AB Ed Targeted Funding Teacher Salary Increase Revenue 1.34% Teachers Salary Increase Allocation $2,454,214 7% $165,638 $165,638 $2,241,621 7% $172,240 $172,240 SHIP Revenue AB Ed SHIP $101, $101,178 $119, $119,960 Friday, November 21, :27 PM Page 12 of 88

13 Clearview School Division 71 - AB Ed Targeted Funding ECS Program Unit Funding Revenue (PUF) AB Ed Program Unit Funding ECS (PUF) $678, $678,275 $580,107 $580, SuperNet Services Revenue AB Ed SuperNet Services $124, $124,800 $124, $124,800 AB Teachers Retirement Fund ATRF Average Benefit Costs Dept Allocation Superintendent ATRF Factor $1,694,649 $19,513 $1,714,162 $1,488,948 $1,488,948 Total AB Ed Targeted Funding $2,784,054 8% $2,486,055 8% AB Ed Limited Time Funding Funding Clawback Total AB Ed Limited Time Funding AB Ed Support Pool Funding Inclusive Education Funding Revenue AB Ed Inclusive Education ($195,000) ($195,000) -1% $1,278,229 $1,278, ($195,000) ($195,000) -1% $1,324,674 $1,324, Small Board Administration Revenue AB Ed Small Board Administration $335, $335,700 $337, $337,000 Transportation Funding Revenue AB Ed Transportation $2,800, $2,800,000 $2,800, $2,800,000 Plant Operations & Maintenance Funding Revenue (PO&M) AB Ed Plant Operations & Maintenance (PO&M) $2,308, $2,308,867 $2,301, $2,301,476 Infrastructure Improvement and Repair Revenue (IMR) AB Ed Infrastructure Improvement and Repair (IMR) $1,228, $1,228,164 $499, $499,459 Total AB Ed Support Pool Funding $7,950,960 23% $7,262,609 22% Other Government Funding Debentures Revenue Federal Government Funding Revenue CFSA/Family School Wellness Funding Revenue Mental Health Revenue Mental Health Allocation Health & Wellness Grant Total Other Government Funding Other Revenue Total Other Revenue Transfer from Reserve Total Transfer from Reserve $86,674 $131,963 $246,506 $50,000 $515,643 1% $3,207,926 9% $1,206,866 $86,674 $125,673 $246,507 $246,507 $459,354 1% $3,341,310 10% $661,016 Friday, November 21, :27 PM Page 13 of 88

14 Clearview School Division 71 - Transfer from Reserve 3% 2% Total Revenue And Allocations To Budget Center $34,595,552 $32,914,296 Expenditures Certificated Total Certificated Support Staff Total Support Staff Contracted Services and Supplies PROFESSIONAL SERVICE AUDIT FEES COMPUTER SERVICES AWARDS CULTURE EXPENSE SUPERVISION TRANSPORTATION ALLOW TUITION EXPENSE POSTAGE TELEPHONE FAX COSTS POWER GAS WATER INSPECTION SERVICES TRAVEL/SUBSISTENCE BUILDING REPAIRS BUS CONTRACT MAINT@REPAI GROUNDS MAINTENANCE EQUIPMENT MAINTENANC VEHICLE MAINTENANCE RENTALS GENERAL OFFICE RENTAL PHOTOCOPIER RENTAL DUES & FEES LICENCES - VEHICLES LICENSES - RADIO LICENSES/SUBSCRIPTIO PRINTING & BINDING INSURANCE: BOND INSURANCE: LIABILITY INSURANCE: BUILDING INSURANCE: BUS INSURANCE: VEHICLE $17,115,253 49% $7,719,753 22% $503,977 $27,500 $91,621 $9,890 $12,400 $8,000 $8,000 $18,700 $13,750 $261,660 $13,142 $480,000 $258,500 $72,000 $1,500 $239,862 $2,000 $171,500 $26,500 $10,350 $12,500 $138,250 $70,592 $66,300 $287,696 $1,500 $6,250 $57,500 $1,672 $38,133 $101,243 $107,562 $6,416 $16,578,201 50% $7,505,764 23% $441,279 $25,000 $91,900 $9,290 $9,400 $8,000 $9,600 $16,000 $16,300 $245,310 $10,892 $471,000 $231,200 $72,000 $1,500 $194,557 $2,000 $168,000 $26,500 $12,850 $12,250 $115,950 $69,792 $65,050 $253,479 $1,500 $6,250 $40,000 $1,950 $32,068 $93,179 $107,562 $8,218 Friday, November 21, :27 PM Page 14 of 88

15 Clearview School Division 71 - Contracted Services and Supplies INSURANCE: MACHINE INSURANCE: STUDENT ACCIDENT ECS-Grade 9 Colony Accident Insurance Rate per ADVERTISING FEE REIMBURSEMENT Fees Related Exp Fundraising Costs Donation Related Exp Other Expenses BEREAVMENT/ILLNESS SUPPLIES SHOP TOOLS FUEL FOR VEHICLES OIL FOR VEHICLES PARTS VEHICLE REPAIR TEXTBOOKS REFERENCE MATERIALS LIBRARY BOOKS PERIODICALS TEACHER REFERENCE BO AUDIO VISUAL MATERIA COMPUTER SOFTWARE PARKLAND LIBRARY EQUIPMENT AMORTIZATION EXPENSE EQUIPMENT&FURNITURE DEBENTURE INTEREST BANK INTEREST@CHARGE IMR Total Contracted Services and Supplies $2,400 $2, , $34,600 $1,500 $183,881 $186,799 $50,889 $244,213 $550 $869,578 $5,250 $605,500 $16,250 $175,000 $37,949 $4,950 $12,650 $4,600 $3,500 $2,100 $52,834 $8,100 $348,874 $2,477,272 $63,318 $86,674 $250 $1,151,820 $9,760,537 28% $2,725 $2, ,118.5 $ $28,250 $1,500 $241,400 $215,736 $29,700 $267,000 $550 $807,880 $5,250 $602,750 $16,075 $177,500 $48,200 $5,200 $11,350 $4,250 $3,500 $2,100 $60,100 $6,100 $310,093 $2,541,739 $10,500 $86,674 $250 $470,834 $8,830,331 27% Total Expenditures $34,595,542 $32,914,296 Summary Total Revenues and Allocations To Budget Total Expenditures Variance $34,595,552 $34,595,542 $10 $32,914,296 $32,914,296 $1 Notes Friday, November 21, :27 PM Page 15 of 88

16 Clearview Public Schools Fall Projection Projected Accumulated Reserves Estimated to Aug 2015 FALL FALL FALL Projected Balance Aug 2013 Surplus (Deficit) Adjustments Balance Aug 2014 Surplus (Deficit) Additions Transfers Balance Aug % Reserve Value Operating Reserves Schools Big Valley 37,127 21,184 58,311 $28,632 86,943 37,061 Botha 18,051 45,767 63,818 ($15,000) 48,818 25,060 Brownfield 50,556 19,587 70,143 ($22,797) 47,346 22,894 Byemoor 17,749 13,246 30,995 $17,010 48,005 19,801 Coronation (96,217) 135,650 39,433 $20,822 60, ,965 Donalda 7,832 10,833 18,665 $301 18,966 32,714 Erskine 93,579 (44,168) 49,411 $1,796 51,207 57,724 Gus Wetter 35,375 75, ,638 $44, , ,368 Stettler Complex Stettler Elementary 189,817 22, ,254 ($77,779) 134, ,535 Stettler Middle (32,864) (22,254) 55,118 ($113,048) 113, ,870 Wm. E. Hay 184,958 7, ,618 ($47,801) 49, , ,732 Stettler Complex 341,911 (14,594) 55, ,435 (238,628) 162, , ,137 Stettler Outreach 53,420 ($39,953) ($13,467) ($111,484) 111,484 14,471 Colony Schools 54,597 $25,245 79,842 ($40,608) 39,234 69,111 Schools subtotal 613, ,497 41, ,128 ($315,743) 273, ,993 $994,306 Non Dept Instructional Reserve for equip. amortization 479,440 (351,429) 128,011 (35,665) 92,346 Running track 31,980 31,980 31,980 School Generated Funds 320,120 41, , ,458 Shared Instruction Services 132,919 (148,529) 15,610 (242,192) 242,192 Total Non Dept Instructional 964,459 (107,191) (335,819) 521,449 (242,192) 206, ,784 Support Services (3,587) 111, ,988 (107,988) Technology and Evergreening 123,345 8, ,150 (86,048) 46,102 Learning Services 8,042 (8,042) Contingency Reserve 113,785 (18,578) (95,207) Stettler Schools Reserve 289, ,523 (273,608) 15,915 Strategic Initiatives Fund 95,207 95,207 (95,207) Instruction 1,811, ,108 (4,645) 2,072,445 (839,136) 198,485 1,431, ,306 Operations and Maintenance 470,752 (333,362) 101, ,969 (179,985) 50, , ,000 Safety Services 30,000 30,000 (30,000) Transportation 216,283 (1,383) 214,900 (109,453) 105, ,000 Transportation Tow Truck 139, ,500 (139,500) Administration 55,983 74,042 (30,000) 100,025 (48,277) 8,042 59,790 Total Operating Reserves 2,555,000 4, ,434 2,795,839 (1,206,851) 117,871 1,706,859 1,280,306 Board Reserve Account 209,015 4, , , ,371 (690,135) 537, ,000 Total Unrestricted Net Assets 209,015 4, , , ,371 (690,135) 537, ,000 Total Accumulated Operating 2,764,015 9, ,878 3,341,154 (1,206,851) 682,371 (572,264) 2,244,410 1,780,306 $ Capital Reserves Capital Reserve 35,501 (35,501) Transportation Capital 333,565 (267,987) 65, ,764 (498,342) Total Capital Reserves 369,066 (303,488) 65, ,764 (498,342) Total Capital Assets 5,784,200 (268,794) 5,515, ,842 (682,371) 5,470,877 Total Net Assets 8,917,281 9,261 (4,404) 8,922,138 (1,206,851) 1,752,977 (1,752,977) 7,715,287 C:\Users\Peter.Neale\Desktop\Budget Fall\Calculator\ Budget Calculations FALL Reserves DONE Page 16 of 88 Page 1 of 1 11/20/ :03 PM

17 Clearview Public Schools Budget Recommendations Preliminary Budget as at March 19, 2014 Area Considerations $ Need Resources Recommendation Maintenance Maintenance Current year deficit of $350,000. Projected ending operating reserves is $150,000. Need for resources is estimated at $200,000 (with no reserves at end of ). Cross charges for the Director of Operations' costs to Infrastructure Maintenance Renewal (currently, Director of Operations is charged 25% to IMR). $200,000 Operating Recommendation would be to budget based on deficit, and address shortfalls in the Fall Reserves budget through operating and unrestricted reserve transfers, if needed. Grants to Unrestricted costs breakdown to be developed per school site and presented to Board before end of Reserves June Increase cross charges for the Director of Operation to IMR for project management. Determination to be made during the Fall budget process. Risk is if this would qualify under the Alberta Infrastructure guidelines. Maintenance Custodial Staff Services Maintain reductions as done for , and shift hours as needed for where staff attrition occurs (staff member leaves, and school division can determine if we hire new or provide more hours to existing). Transportation Should we continue to provide Transportation a portion of the Equity of Opportunity grant of $300,000. This was done in to address the reduction in funding from the Fuel Price Contingency grant. $300,000 Equity of Continue the $300,000 Equity of Opportunity transfer, and to review a possible one or two Opportunity route reduction. Continue to explore cooperative bussing with the separate school system, and standardize yard services and driver pay for non riders. Continue double runs in existing areas. System Instruction Supports System Instruction Supports System Instruction Supports System Instruction Supports System Instruction Supports System Instruction Supports System Instruction Supports System Instruction Supports System Instruction Supports System Instruction Supports System Instruction Supports Many items are identified under "Flex" that should be recognized as on going budget items. Replace existing $250,000 budget ($136,200 from school allocations and $113,800 from reserves) with a new structure and allocation. Establish a System Instruction Supports budget. $250,000 Schools $136,200 allocation $113,800 reserves Create three budgets to budget and track system needs: Principal Supports, System Instruction Supports, and Contingency (Flex). Current in year allocation for all three budget is $136,200, with difference from reserves. Based on below ($236,000=$76, ,000+45,000+15,000), increase to in year allocation projected is projected for $99,800. $76,000 Schools System instruction supports to include costs applicable to all/most schools and should be reviewed annually: items identified so far includes software ($25,000), bursaries ($5,000), Donation to Regional Science Fair (), Professional Development ($40,000), Alberta Assessment Consortium ($5,500). Career Cruising software to become site based. Software budget to consider OHS software (PublicSchoolWorks) Contingency (Flex) $100,000 Schools A contingency (flex) budget will continue with a budget of $100,000, budgeted with in year allocated dollars. Will include crisis response and OHS considerations. Principal Supports $45,000 Schools A budget for school principal meetings and professional development will continue at $45,000. L4U (Library Software) $15,000 Schools A budget of $15,000 will be established as part of System Instruction Supports. If this is not supported as a system cost, schools will be billed individually as a site based expense. Excluded sites include Brownfield, Colony Schools, and Stettler Outreach. Inclusive Education Contingency ($65,000) is currently part of the existing $250,000 budget. Career Practitioner ($18,000) is currently part of the existing $250,000 budget. Teacher Sick Leave (> 3 days) budget to increase to $175,000 per year. School Resource Officer Funding Clawback Diploma Prep ($4,000) is currently part of the existing $250,000 budget. $65,000 Inclusive Ed $65,000 move to Inclusive Education Budget. If no change, System Instruction Support budget will increase by $65,000 or $29 per student. $18,000 Schools $18,000 move to site based decisions (Stettler Schools). If no change, System Instruction Support budget will increase by $8 per student. $40,000 Schools Increase allocation by $40,000 to $175,000 to address teacher sick leave usage. $200,000 Unrestricted Reserves Costs for SRO will be for only schools in the County of Stettler and Town of Stettler. Colony Schools will be pro rated for half of all colony schools. The Funding Clawback of $200,000 is expected to continue. As in , the recommendation would be to budget for this deficit as a drawdown on unrestricted reserves. This will create a structural deficit to the Spring Budget. $4,000 Schools $4,000 move to site based decisions (High Schools). Page 17 of 88

18 Area Considerations $ Need Resources Recommendation Schools First Nation, Metis and Inuit Grants Strategies to increase communications relating to the FNMI grant to parents. Dollars for FNMI to be provided to respective schools. Central Office to develop communication strategies and amend the registration form to incorporate this focus. Schools Support Staff Costings Unrestricted Reserves Schools Small School by Necessity Board was seeking input on possible changes. Schools Stettler Outreach School Unrestricted Reserves Schools Teacher Salaries: determining the estimates for average costings Support staff costs for teaching assistants and library assistants will be averaged for schools, consistent with teacher average costing. Other support staff will continue to be costed at actual costs to schools. There is a risk that average costings are not possible for PUF, and so may represent a drawdown on unrestricted reserves by $50,000. No changes for Review next year with a subcommittee to review formulas in detail. In developing the projected budget for the Stettler Outreach School, CEUs have been projected to the same as As many students were block funded during , should enrolment in not have as many block funded students, a drawdown on unrestricted reserves may be needed. With the 1.34% increase, teacher costs (salaries and benefits) are estimated to increase to $96,368 ($2,371 increase) per teacher. With the 1.34% increase supported by the Alberta Government, the net impact to schools is $1, per teacher (the result of existing teachers moving up on the grid). To be conservative, the recommendation is to use these estimates, with a correction in the Fall Budget based on actual staffing. Inclusive Education Inclusive Education Allocations to schools based on schedule provided by Director of Supports Technology Technology $51,712 Schools Reduce budget for one staffing position (no change to current existing staffing). Otherwise maintain per student allocation, and use operating reserves for any deficit. Safety Clearview needs to develop OHS strategies in the division Develop an OHS Division Committee for with meetings and sub costs, if any, out of contingency budget. Software costs budgeted through System Instruction Supports. Administration Trustee Services Maintain current budgets for Trustees to consider future membership in PSBAA and ASBA during Administration Administration Schools Maintain per student allocation for Next year seek a formula to link administration allocation to a formula based on revenues and/or expenditures. Use operating reserves for any deficit. See below for other considerations. Administration Administration Salary Cost Sharing Adjust cross charge of Administration Services salaries currently charged to Maintenance Services. Salary Cost Sharing Curriculum Services $138,266 Schools Reduce Administration salary cross charges to Maintenance Service by $172,832 (approximate). Increase allocations from schools by same amount. $135,000 Schools Reduce Administration costs by approximately $135,000 and establish a Curriculum Services budget. The adjustment on a per student basis would see the Administration Services allocation reduce and the Curriculum Services allocation increase per student by the same amount (no change to schools). Page 18 of 88

19 Clearview Public Schools Fall Projection School Synopsis FALL FALL Enrolment Staffing Ratios Location Number Certified Support Total : : Revenue Net per Net w/o Teach Expenditures Surplus Reserves School based Teacher All Staff Provincial Net Transfer Local/Other Total student Incr and ATRF Total (Deficit) Aug 2014 Transfers Aug 2015 Big Valley ,417 (94,029) 13, ,225 9,883 9, ,593 28,632 58,311 28,632 86,943 Botha ,608 (46,918) 8, ,190 10,441 9, ,190 (15,000) 63,818 (15,000) 48,818 Brownfield ,878 (54,743) 5, ,875 12,049 10, ,672 (22,797) 70,143 (22,797) 47,346 Byemoor ,834 (41,264) 6, ,020 13,201 12, ,010 17,010 30,996 17,010 48,006 Coronation ,745,981 (231,673) 25,000 2,539,308 8,726 7,907 2,518,486 20,822 39,433 20,822 60,255 Donalda ,607 (87,525) 7, ,282 10,469 9, , , ,966 Erskine ,203,793 (60,942) 11,621 1,154,472 9,310 8,482 1,152,676 1,796 49,411 1,796 51,207 Gus Wetter ,227,496 (178,639) 38,500 2,087,357 9,216 8,449 2,043,144 44, ,638 44, ,851 Stettler Elem ,757,084 (260,641) 34,249 3,530,692 8,145 7,347 3,608,471 (77,779) 212,254 (77,779) 134,475 Stettler Middle ,094,163 (28,014) 71,250 2,137,399 7,801 7,027 2,250,447 (113,048) 0 (77,779) 0 Wm. E. Hay ,176,680 (384,644) 222,600 4,014,636 8,193 7,449 4,062,437 (47,801) 192,618 1, ,893 Complex 1, , ,027,927 (673,299) 328,099 9,682,727 8,086 7,315 9,921,355 (238,628) 404,872 (76,504) 328,368 Stettler Outreach ,691 (1,029) 17, ,412 9,980 9, ,896 (111,484) Colonies ,442,624 (84,921) 24,525 1,382,228 8,352 7,630 1,422,836 (40,608) 79,842 (40,608) 39,234 School total 2, , ,953,856 (1,554,983) 487,222 19,886,095 8,695 7,896 20,201,839 (315,744) 926,129 (119,914) 883,994 PROPOSED SPRING PROPOSED SPRING Enrolment Staffing Ratios Location Number Certified Support Total Revenue Net per Net w/o Teach Expenditures Surplus Reserves School based Teacher All Staff Provincial Net Transfer Local/Other Total student Incr and ATRF Total (Deficit) Aug 2013 Transfers Aug 2014 Big Valley ,755 (83,414) 9, ,146 9,765 8, ,391 (16,245) 37,127 (16,245) 20,882 Botha ,840 (44,897) 10, ,739 10,166 9, ,194 (6,455) 75,228 (6,455) 68,773 Brownfield ,255 (56,178) 5, ,817 11,354 10, ,685 (15,868) 55,757 (15,868) 39,889 Byemoor ,042 (39,249) 6, ,243 12,851 11, ,063 1,180 22,539 1,180 23,719 Coronation ,734,284 (274,978) 25,000 2,484,306 8,281 7,587 2,343, ,085 38, , ,723 Donalda ,214 (83,272) 8, ,832 10,268 9, ,547 1,285 7,832 1,285 9,117 Erskine ,148,429 (56,000) 11,621 1,104,050 9,162 8,427 1,103, , ,446 Gus Wetter ,164,863 (177,451) 38,500 2,025,912 9,004 8,334 2,012,075 13,837 63,506 13,837 77,343 Stettler Elem ,725,638 (263,933) 34,249 3,495,954 7,991 7,274 3,514,420 (18,466) 94,327 (18,466) 75,861 Stettler Middle ,081,773 (59,941) 61,100 2,082,932 7,493 6,830 2,082, Wm. E. Hay ,120,912 (376,779) 231,100 3,975,233 8,213 7,507 4,020,292 (45,059) 115,731 (45,059) 70,672 Complex 1, , ,928,323 (700,653) 326,449 9,554,119 7,965 7,265 9,617,644 (63,525) 210,058 (63,525) 146,533 Stettler Outreach ,583 11,048 22, ,721 10,325 9, ,967 (32,246) Colonies ,424,925 (114,619) 24,525 1,334,831 8,065 7,443 1,409,734 (74,903) 74,903 (74,903) 0 School total 2, , ,520,513 (1,619,663) 489,866 19,390,716 8,490 7,780 19,441,768 (51,052) 602,231 (18,806) 583,425 C:\Users\Peter.Neale\Desktop\Budget Fall\Calculator\ Budget Calculations FALL Synopsis Schools DONE Page 19 of 88 Page 1 of 1 11/11/2014 8:25 PM