Budget at a Glance

Transcription

1 Budget at a Glance Budget Fast Facts The Board of Education approved the Budget on June 13, 2018; the Ministry of Education approved the Budget on August 22, The budget plan allocates more than $100M to educate over 8,500 students in 39 schools, aligning resources to achieve the commitments and targets set out in the Strategic Plan. The summary below provides a snapshot of our revenue and how the division allocates its resources to support student learning. Projected enrolments 1.6% 2.8% 5.5% 2.1% 0.6% REVENUE % Operating Grants 90,961, Capital Grants 2,160, ,383 Pre-K to Grade 12 student full time equivalents (FTEs) plus 152 home based Tuition and Related Fees 5,725, students for 8,535 FTEs, a decrease of 16 students over September 30, School Based Funds 2,887, Other Revenue 1,675, Revenues $104.1M Complementary Services 660, $104,069, Expenses Surplus/deficit on a PSAB basis (including amortization): Surplus/deficit on a cash basis: $108.4M $4.3M deficit $25K surplus FTEs 1,139 total School-based instructional: 547 School-based support: 260 Bus drivers: 160 Caretakers: 51 Education Centre and itinerant: % 0.6% 0.6% 2.6% 3.4% 8.6% 0.5% 0.1% 87.4% 70.6 EXPENSES % Instruction 76,529, Plant 14,137, Transportation 9,300, Administration 3,669, School Based Funds 2,782, Complementary Services 678, Other Expenses 620, Governance 496, Tuition 155, $108,371, Net increase in teacher FTE compared to the Budget Net increase in total FTE compared to the Budget 15 FTEs 15 FTEs Capital Expense Capital spending will total $2M in for renewal of furniture, equipment and school busses. In addition, $2.2M is included in facilities operating expense for preventive maintenance and renewal projects. Capital spending is lower than in previous years because of an accounting policy change to capitalization thresholds for furniture and equipment imposed by the Ministry; ABOVE PHOTOS LEFT TO RIGHT: STUDENTS AT EMERALD RIDGE ELEMENTARY SCHOOL TOOK the reduction is offset by higher operating PART IN A WALK FOR WATER TO HELP BRING ATTENTION TO THE STRUGGLE SOME FACE TO expenses of $1.45M. SURVIVE IN THEIR COUNTRIES; VIBANK REGIONAL SCHOOL STAFF PARTICIPATING IN GYM BLAST WITH GRADES 6 TO 12 STUDENTS. 30 PRAIRIE VALLEY SCHOOL DIVISION STRATEGIC PLAN UPDATE AND BUDGET 31

2 Budget Overview and Highlights The April 10, 2018 provincial budget announced a $30M (1.3 per cent) increase in operating grants for school divisions to be directed at front-line educational staff and a $5.9M (15 per cent) increase in Preventive Maintenance and Renewal (PMR) funding for facility projects. After several years of funding constraint, the increase in funding was welcome news. The Budget continues to make progress on the Division s five areas of focus: For Prairie Valley School Division, operating grants will be $91.6M, an increase of $1.6M (1.8 per cent) over In addition: Ministry-targeted funding continues for First Nations and Métis Education Achievement Grants ($185K for literacy support at Balcarres and Fort Qu Appelle Elementary) and summer literacy camps in selected communities ($40K) PMR funding is $2.2M, an increase of $273K (14 per cent) The key strategic consideration for the Division is maintaining a sustainable base budget that avoids fluctuations in staffing and services from year to year. Our planning processes over the past several years positioned us well to maximize this year s funding increase. Continuing to seek efficiencies such as bus fleet renewal, school-based management of substitute staff costs and more efficient organization of professional development yielded sufficient savings to cover routine operating cost increases such as staff movement through salary grids and inflation. As a result, we are able to allocate the full $1.3M funding increase directly into front-line school staff, increasing teaching FTEs by 15.2 and decreasing early-years classroom pupilteacher ratios. After several years of funding constraint, the increase in funding was welcome news. Financial Maintain financial stability and responsible stewardship A balanced budget on a cash basis with an overall deficit of $4.3M due to amortization of capital assets. An assertive efficiency agenda targeted to save $1.0M in and a cumulative $22M since A plan to use accumulated capital tuition reserve funds to fund priority infrastructure projects. Students Students have equitable opportunities for a well-rounded educational experience A sustained focus on student health and wellness. Reduce the PTR in Grades 1 to 3 from 25 to 24 and eliminate the flex factor (previously set at 5), bringing class sizes in Grades 1 to 3 from as high as 30 to 24 students. Add intervention supports in four high schools. When planning for the school year budget, the Board prioritized classroom instruction, said Board Chair Janet Kotylak. We know that effective teachers are the most important factor contributing to student learning and achievement. Programs Programs are current and specific to the needs of the diverse student population A stable range of course offerings based on student interest, both through magnet and site-specific offerings. Add Grade 5 French immersion at Lumsden Elementary School and Grade 9 programming at Greenall High School. Staff High performing, engaged employees deliver quality programming to all Prairie Valley students Add 15.2 teacher positions. Enhance school-based administration staffing allocations. Continued professional development opportunities for all staff. Infrastructure Healthy and functional facilities for students and staff Accelerate facility maintenance and improvement projects such as painting classrooms, refinishing gym floors and modernizing instructional spaces. Move from a 3:1 student to technology hardware ratio to a 2:1 ratio and introduce Chromebooks. Complete the division-wide Voice over Internet Protocol (VoIP) roll out. ABOVE PHOTOS LEFT TO RIGHT: LOLA CORREIA IS THE DIVISION S SUPERINTENDENT OF BUSINESS OPERATIONS; AUTHOR JAMIE MCDONALD VISITS STUDENTS AT PENSE SCHOOL; VIBANK REGIONAL SCHOOL PSYCHOLOGY 20 STUDENTS; SUPERINTENDENT OF HUMAN RESOURCES KASIA MAGNIEN; THE FOYER AT BALCARRES COMMUNITY SCHOOL. 32 PRAIRIE VALLEY SCHOOL DIVISION STRATEGIC PLAN UPDATE AND BUDGET 33

3 The Budget Development Process Intervention supports, which provide all other schools offering elementary grades with additional teaching time for targeted reading and math. Non-salary funding is provided to schools and managed by principals. Decentralized budgets consist of up to three separate allocations: Senior staff prepared the Budget guided by a series of budget assumptions established by the Board early in the process. Options, analysis and draft budget material were reviewed by the Director of Education/CEO and the Board of Education. Preliminary school-based staffing and budgets were presented to principals, vice-principals and consultants for feedback in the spring. Enrolments by Grade Level The expense budget is built based on the assumptions listed in Appendix A. Once total spending is determined, funding is allocated among the 39 schools. ENROLMENTS BY YEAR SEPT 2017 ACTUALS Staffing guidelines take into account projected student numbers, distribution by grades, school size, numbers of intensive needs students and other factors. SEPT 2018 PROJECTIONS Classroom based teaching staff FTE in elementary grades are allocated based on pupil teacher ratios (PTRs) and related parameters (e.g., number of split grades, minimum student numbers per split grouping). For , the PTR in Grades 1 to 3 is reduced from 25 to 24 and the flex factor is eliminated (previously set at five), bringing budgeted class sizes in Grades 1 to 3 from as high as 30 to 24 students. Principals retain flexibility to organize classes differently than the budget allocations to meet student needs. Additional staff were allocated for the expansion of French immersion at Lumsden Elementary School and Greenall High School. VARIANCE Home Based Pre-Kindergarten Kindergarten (57) Grades 1 to 5 3,352 3,357 5 Grades 6 to 9 2,475 2, Grades 10 to 12 1,790 1,776 (14) TOTAL 8,551 8,535 (16) We brought various perspectives strategic, educational, organizational and financial to the budget development process. The number and distribution of students in the 39 schools across the Division is a key cost driver. Enrolment projections indicate a marginal enrolment decrease for and subsequent years. 10,000 9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 The number of course sections approved for , guided by student survey results in each high school, determines high school staffing. Administrative time (principal and vice-principal) allocations are based on a new formula that takes into account total numbers of staff supervised in each school, to align with the administrative allowance formula in the Saskatchewan Teachers Federation collective agreement. Other school-based staffing allocations remain unchanged from last year and include: 0 8,551 SEPT 2017 ACTUAL 8,535 SEPT 2018 PROJECTIONS Instructional support teacher allocations, which provide additional, targeted teaching staff to eight schools with lower than system average academic results. Learning supports teacher allocations based on student numbers. 13 per cent preparation time, with three per cent organized into four protected preparation days and 10 per cent scheduled during instructional hours. Educational assistant allocations using a base amount with additional staffing for student and classroom-specific needs. Administrative assistant and library assistant allocations based on student numbers. Community support staff in schools that serve higher needs communities based on socio-economic data. Specific deployment of school-based staff is the responsibility of the principal under the supervision of superintendents of education, taking into account required instructional minutes, program requirements, student needs, contractual agreements and Division policies and procedures Budget Priorities A balanced budget on a cash basis, working within the funding allocated by the Ministry of Education for Priorize classroom instruction in order to maintain focus on system priorities: reading, math, writing, science, graduation rates. School operations funding is the most significant component and covers operating costs such as library resources, classroom supplies, travel and other costs for extra-curricular activities. Professional development for teachers is maintained at $400 per FTE. Community supports funding for schools that serve higher needs communities covers nutritional services and additional programming. In addition to funding allocated by the Division, schools may collect and spend student fees and undertake fundraising activities, working within the parameters set by Board policy. To promote equitable opportunities for all students, schools may not charge fees for compulsory courses and must adhere to maximum fee levels for elective courses and extra-curricular activities. See Appendix B for budget estimates by school. Deliver high quality, equitable, sustainable programs and services. Continue professional development and training for all staff. Strong system governance and management. 34 PRAIRIE VALLEY SCHOOL DIVISION STRATEGIC PLAN UPDATE AND BUDGET 35

4 Budget Summary by Category REVENUE BUDGET BUDGET VARIANCE % VARIANCE If the budget were stated in a cash format, the result would be a surplus in of $25K, as illustrated below: Property Taxation $- $15,378,631 $(15,378,631) (100.0%) Operating Grants 90,961,054 73,966,743 16,994, % Capital Grants 2,160,730 1,887, , % Tuition and Related Fees 5,725,000 6,059,375 (334,375) (5.5%) School Based Funds 2,887,399 2,887, Other Revenue 1,675, , , % Complementary Services 660, , Total Revenue 104,069, ,535,005 2,534, % EXPENDITURES Governance 496, , , % Administration 3,669,858 4,201,432 (531,574) (12.6%) Instruction 76,529,518 71,748,377 4,781, % Facilities 14,137,833 12,563,165 1,574, % Transportation 9,300,330 9,115, , % Tuition and Related Fees 155,624 62,000 93, % School based Funds 2,782,987 2,782, Other Expenses 620, ,875 (39,750) (6.0%) Complementary Services 678,521 2,768,661 (2,090,140) (75.5%) Total Operating Expenditures 108,371, ,275,005 4,096, % SURPLUS/(DEFICIT) ON A CASH BASIS BUDGET BUDGET Revenues $104,069,183 $101,535,005 Expenditures 108,371, ,275,005 Excess (Deficit) for the year (4,301,844) (2,740,000) CASH REQUIREMENTS: Tangible Capital Assets: (-) Purchases (2,001,800) (3,451,863) Long Term Debt, including capital leases: (-) Repayments of the year (925,442) (1,101,312) NON-CASH GAIN/EXPENSES: (+) Amortization expense 7,254,086 7,156,375 (+) Employee Future Benefits expenses - 209,900 OTHER CASH REQUIREMENTS: (-) Expected Employee Future Benefits payments - (48,100) NET CASH SURPLUS (DEFICIT) $25,000 $25,000 DEFICIT $(4,301,844) $(2,740,000) $(1,561,844) 57.0% See Appendix C for operating budget details. The budget figures above are presented in Public Sector Accounting Board (PSAB) compliant format. The deficit includes $7.3M for amortization of capital assets. Did You Know? In , Prairie Valley will spend an estimated $1.2M on instructional materials, including $535K for textbooks and resource materials and another $4.4M on academic supplies and services. MORE THAN 50 BALGONIE ELEMENTARY SCHOOL STUDENTS IN GRADES 5 TO 8 WERE INVOLVED IN THE MUSICAL PRODUCTION OF DISNEY S ALADDIN JR. 36 PRAIRIE VALLEY SCHOOL DIVISION STRATEGIC PLAN UPDATE AND BUDGET 37

5 Understanding Revenues Understanding Expenses Historically, funding K to 12 education was a shared responsibility between the Ministry of Education, which provided operating and capital grants from general revenues, and boards of education, which set education property tax mill rates on property within their boundaries. Boards of education had the ability to generate revenues over and above provincially determined funding levels to fund base costs, as well as local priorities such as capital improvements, local contracts with staff and programming. In January 2018, the Province assumed full administrative responsibility for collecting education property taxes. In March 2009, the provincial government announced that education property tax rates would be set by the province rather than by individual school divisions. While school divisions retained administrative responsibility to collect education property taxes, the province sets the education property tax rate. Effective January 2018, the province assumed all responsibility for the collection and administration of education property taxes. Ministry of Education funding accounts for 90 per cent of total school division revenues. A summary of revenues by major source follows: Ministry of Education operating funding is $91M, an increase of $1.6M or 1.8 per cent over This includes continued grant funding of $185K for First Nations and Métis Education Achievement (Balcarres and Fort Qu Appelle Elementary) and $60K for Following Their Voices at Balcarres Community School. About 480 students who reside on First Nations land are charged a tuition fee of approximately $11,780, generating revenue of $5.7M, a decrease of $335K due to fewer onreserve resident students projected to attend Prairie Valley schools. Tuition fees are clawed back dollar for dollar from provincial funding. Capital revenue of $2.2M, an increase of $273K over last year, comes from the Ministry of Education for facilities preventive maintenance and renewal. In addition, $730K is brought into revenue from the Capital Tuition revenue deferral to fund projects in schools with significant First Nations populations. Revenues are collected over time and are placed in a reserve fund pending Ministry approval for use. Recent changes to the Ministry s policy now allow school divisions to access these funds. This is a welcome change and will allow Prairie Valley to accelerate facility work. Other revenue includes miscellaneous fees, charges and grants, estimated at $945K. Complementary services revenue of $660K comes from the Ministry of Education to fund 10 Pre-K programs (in addition, a Pre-K combination program at Broadview is funded by Prairie Valley School Division). In total, revenue from all sources is estimated at $104M, an increase of $2.5M (2.5 per cent) over the The operating grant included changes in Ministry of Education funding conditions: The cap on Governance funding that was introduced in is removed, and The compensation restraint target that was introduced in is removed Budget. The budget development process begins with a status quo budget calculation that estimates next year s cost of delivering programs and services, taking into account projected enrolments, contractual increases in staff salaries including step increments, increases in employee benefit premiums and anticipated inflationary increases in fuel and other supplies. Estimated status quo net expense pressures total $1.2M. Variances above $100K are: $627K for base salaries and benefit expense, including an economic adjustment for support staff, step increments as per salary ranges for all classifications (STF, CUPE, COE, out-of-scope) and estimated increased rates for Canada Pension Plan, Employment Insurance and Workers Compensation. $273K for preventative maintenance and renewal, equal to the provincial funding increase. $248K for enrolment and program growth. $105K increase in utility costs. $216K decrease for the payoff of a capital loan. Spending increases total $1.5M and FTEs and include: Lower PTRs for Grades 1 to 3 to a class size maximum of 24 (10.55 FTEs). Enhance school-based administrator allocations (2.14 FTEs). Add intervention supports for high schools with Grades 7 to 9 (.50 FTEs). Add contingencies for fuel and utilities. New student information system implementation. Offsetting savings and efficiency gains total $886K and 2.4 FTEs: $100K saving in substitute staff management $200K saving in bus fleet renewal. $337K (2.38 FTEs) saving in miscellaneous staffing adjustments. $189K in other savings (parent paid travel, telephone, repairs and maintenance of busses, other). Since , the Division has achieved cumulative savings of $17.75M in internal efficiencies in areas such as technology, program delivery structures, facility consolidations, central purchasing and staff travel. This includes base budget reductions of $3.7M per year as well as one-time savings. We will continue to pursue savings in support services and operations and have targeted $1.0M in CELEBRATING NATIONAL INDIGENOUS PEOPLE S DAY AT THE EDUCATION CENTRE WITH A ROUND DANCE ACCOMPANIED BY ANDY BELLEGARDE, A SINGER AND DRUMMER FROM STARBLANKET JRS. DRUM GROUP OF LITTLE BLACK BEAR FIRST NATION. School-based funds are raised at the school level from student fees for elective courses and extra-curricular activities, and local fundraising. In , school-based funds are estimated to generate $2.9M and are fully offset by expenses at the school level. Did You Know? The most significant expense item is salaries and benefits, which total $82.2M or 76 per cent of total operating costs. 38 PRAIRIE VALLEY SCHOOL DIVISION STRATEGIC PLAN UPDATE AND BUDGET 39

6 SCHOOL-BASED STAFFING Teacher Staffing The Budget funds teacher FTEs, an increase of 15.2 FTEs. The Provincial Collective Bargaining Agreement between Boards of Education, the Government of Saskatchewan and Saskatchewan teachers expired on August 30, 2017 and a new agreement is yet to be reached. Teacher grids remain unchanged but movement through the grids is included in budget calculations. The Budget funds teacher FTEs, an increase of 15.2 FTEs Lowering classroom PTRs was the Board s top budget priority. Based on Ministry of Education data, overall PTRs in Prairie Valley School Division were at about the mid-point of other, comparable school divisions: Did You Know? The overall pupil-teacher ratio (PTR) in is students per teacher. This includes all teacher FTEs (classroom teachers as well as student services, principals and vice principals, teacher librarians, preparation time, career counsellors and instructional supports). Excluding these specialized roles results in approximately 352 classroom teachers, for a typical classroom PTR of one teacher to approximately 23 students. The overall PTR includes all teaching FTE classroom teachers, learning supports, administration, libraries, preparation time, and other specialized allocations. Breaking out these specialized responsibilities provides a clearer picture of classroom PTRs. SCHOOL-BASED TEACHING - PTRS , SELECTED SCHOOL DIVISIONS PRAIRIE SPIRIT SD SASKATCHEWAN RIVERS SD GOOD SPIRIT SD SUN WEST SD SOUTH EAST CORNERSTONE SD PRAIRIE VALLEY SD NORTH EAST SD NORTHWEST SD LIVING SKY SD PRAIRIE SOUTH SD CHINOOK SD HORIZON SD TOTAL TEACHER FTEs 41.4 Classroom Teachers Learning Supports Prep Time Principal/VP Other Supports Instructional Team Coaches Career Counselors 6.30 Excluding these specialized roles results in approximately 353 classroom teachers, for a classroom PTR of one teacher to approximately 23 students. PTRs in Prairie Valley School Division have varied minimally over the past 10 years and show a decrease from PRAIRIE VALLEY PTR TREND, Support Staff The Budget funds 260 school-based support staff, 51 caretakers and 160 bus drivers. As is typical at the end of each school year, some educational assistants were laid off due to changes in student numbers; an equivalent number of opportunities are open at other schools. The CUPE Local 5252 Agreement expired on August 31, 2018 and a new agreement is yet to be reached, therefore salary grids are unchanged in the budget. Staff will continue to move through the salary grids as usual. Conditions of Employment (non-unionized) staff will receive a one per cent economic adjustment for in addition to movement through the salary grids. Did You Know? From September 2017 to June 2018, 441,393 resources were signed out at schools and 3,232 resources were signed out of the professional library. EIGHT SHOP EMPLOYEES MANAGE THE DIVISION S 216 BUSSES AND 43 FLEET VEHICLES. 40 PRAIRIE VALLEY SCHOOL DIVISION STRATEGIC PLAN UPDATE AND BUDGET 41

7 EDUCATION CENTRE-BASED STAFFING The Budget funds FTEs based in the Education Centre (a decrease of.5 FTE) to provide central administrative services and itinerant learning supports, curriculum services, facility maintenance and technology services to schools. Conditions of Employment staff based in the Education Centre will receive a 1 per cent economic adjustment for in addition to movement through the salary grids. In , senior staff within the school division accepted voluntary salary reductions ranging from -6.5 to -0.5 per cent. For , all staff will revert to their regular grids and will receive a 1 per cent economic adjustment for in addition to movement through the salary grids. BOARD OF EDUCATION In , monthly base remuneration for the Board will increase marginally. The full-day meeting rate remains at $217 ($225 in ), the half-day rate will increase to $120 ($100 in and $125 in ) and the mileage rate will increase to $25 per hour ($24 per hour in and $25 in ). EXPENSES BY TYPE The Instruction category of spending amounts to $76.5M, an increase of $4.8M due to the addition of 15.2 teacher FTEs, changes in accounting policy regarding the capitalization of furniture and equipment, reclassification of technology salaries previously allocated to Administration and reclassification of salaries, benefits and related expenses previously allocated to Complementary Services. Facilities expense is projected to be $14.1M, $1.6M (13 per cent) higher than in Increases are largely attributable to increases in PMR expenses related to increased funding and additional projects to be funded by deferred revenue from Tuition Capital holdback and increases in utility costs. This category of spending includes caretaking and maintenance staff, minor renovations and repairs, preventive maintenance, amortization of capital and utilities. Transportation operations is projected to spend $9.3M, an increase of $185K (2 per cent) over , largely due to increases in fuel costs. This category includes bus driver salaries and benefits, fleet operating and maintenance costs, parent transportation payments and amortization of capital assets. Administration expense is estimated at $3.7M, $532K (13 per cent) lower than budget largely due to reclassification of technology salaries and benefits to Instruction as per Ministry of Education guidelines. This budget line includes senior administrative staff as well as central functions such as human resources, finance and administrative assistants. The Instruction category of spending amounts to $76.5M. Spending at the school level from school-generated funds (primarily student fees and fundraising) is estimated at $2.8M and is offset by corresponding revenues. Complementary Services, which includes Pre-K programs, is estimated at $680K, a decrease of $2.1M (75 per cent) due to the reclassification of salaries, benefits and related expenses for community support workers (nutritional assistants and community school coordinators), child and family support workers and social workers to Instruction as per Ministry of Education guidelines. Other expenses total $620K, a decrease of $40K (6 per cent) due to the pay down of debt. Governance expense is estimated at $496K, an increase of $123K (33 per cent). Increases are attributable to Board event attendance, professional development, employee service recognition and SSBA fees Total operating expense is estimated at $108.4M, an increase of $4.1M (3.9 per cent) over the budget. Increasing funding for facility maintenance sends a welcome message about the importance of safe and well-maintained schools. AMORTIZATION OF CAPITAL ASSETS Under Public Sector Accounting Board (PSAB) guidelines, school divisions must recognize all tangible capital assets as assets on the statement of financial position. Assets are amortized over their useful lives, with the related amortization recorded as an expense on the statement of operations. Accounting policy changes on capitalization of furniture and equipment thresholds imposed by the Ministry results in additional operating expense of $1.45M, offset by reduced capital spending of the same amount. The Budget includes $7.3M in amortization expense, primarily in the plant, transportation and instruction budgets. PREVENTIVE MAINTENANCE AND RENEWAL A $273K increase in Ministry of Education grants for PMR funding brings annual PMR funding to $2.2M and allows us to continue annual facility maintenance and minor capital upgrades. This is the sixth consecutive increase in PMR funding increasing funding for facility maintenance sends a welcome message about the importance of safe and well-maintained schools. In addition, deferred capital tuition revenues of $730K will offset projects in schools with significant First Nations student populations. The school division prepares an annual three-year rolling PMR plan to proactively address facility needs identified by principals and maintenance staff, facility condition audits, consultant assessments/recommendations and Division-wide facility standards. All potential projects are assessed based on five criteria, then scored and ranked based on condition, risk and urgency: 1. Health and safety 2. Building or system integrity 3. Accessibility 4. Programming 5. Aesthetics The approved project list for is below. The plan, including specific projects, ranking and schedule, is subject to change based on unforeseen priorities or changes in funding. SCHOOL Various Schools Various Schools DESCRIPTION Flooring and painting Boilers and HVAC systems Division-wide Facilities Master Plan - Phase 3 Lipton South Shore École White City Greenall High École Lumsden Elementary Bert Fox Whitewood Sidewalks Site drainage Assess portable classroom foundations Assess east area roof structure Student and staff washrooms Site grading Site grading Whitewood Elementary renovation Phase 1 Did You Know? The net book value of the bus fleet at August 31, 2017 was $7.1M. In , we will purchase 15 new busses. BALCARRES COMMUNITY SCHOOL S LEARNING FROM THE LAND (LFTL) STUDENTS AT THE GLEN ANAQUOD MEMORIAL TIPI RAISING COMPETITION AT THE UNIVERSITY OF REGINA 42 PRAIRIE VALLEY SCHOOL DIVISION STRATEGIC PLAN UPDATE AND BUDGET 43

8 Capital Budget The capital budget totals $2M BUDGET BUDGET VARIANCE % VARIANCE Furniture - $125,000 $(125,000) (100%) Equipment 345, ,000 15, % Information Technology - 1,140,063 (1,140,063) (100%) Transportation 1,656,800 1,856,800 (200,000) (10.8%) Total Capital Spending $2,001,800 $3,451,863 $(1,450,063) (42.0%) Total capital spending is down almost $1.5M due to the change in Ministry accounting policies explained on page 31. Spending and replacement of furniture and technology will continue, but expenses will be reflected in the statement of operations instead of being capitalized and reflected as additions to tangible capital assets. School divisions apply annually to the Ministry of Education for major capital project funding. Prairie Valley s top three major capital priorities remain: A new high school to serve the White City/ Emerald Park area south of Highway 1 Modernizing Greenall High School to serve Balgonie, Pilot Butte, McLean, Edenwold and areas north of Highway 1 Consolidating the elementary and high schools in Grenfell into a single, modernized school Debt Until March 2015, the Ministry of Education s policy on funding major capital projects provided capital grants equal to 65 per cent of the cost of Ministry-approved capital projects and required school divisions to borrow the remaining 35 per cent of the total from a private lending institution. The Ministry covered the principle and interest costs through its annual operating grant. As a result, Prairie Valley was required to incur new long-term debt of $14M related to the Balcarres Community School consolidation and modernization project, the École Lumsden Elementary School expansion, construction of Emerald Ridge Elementary School and other miscellaneous Ministry approved and funded projects. As of August 31, 2017, Prairie Valley has external debt owing of $15,071,045 for: Energy performance contract debenture (2006) - $7.3M borrowed at 5.15 per cent for 20 years. The annual principle and interest repayment is $595,688. Loan for Ministry funded minor capital projects (2013) $1.36M borrowed at 2.38 per cent for five years. The annual principle and interest repayment is $289,525. Loan for Ministry funded major capital projects in Balcarres, Lumsden and Emerald Ridge Schools (2013) - $12,638,714 borrowed at 3.8 per cent for 20 years. The annual principle and interest repayment is $903,153. ARTWORK DRAWN BY A GRADE 10 LUMSDEN HIGH SCHOOL STUDENT. Did You Know? Annual bus fleet operating costs (fuel, oil, parts) total $2M. 44 PRAIRIE VALLEY SCHOOL DIVISION STRATEGIC PLAN UPDATE AND BUDGET 45

9 Appendix A Budget Planning Assumptions and Risks Salaries and Benefits: school calendar as approved by the Board Slight enrolment decrease of 27 students from budget and a decrease of 16 students from September 2017 actual enrolments Add Grade 9 French immersion at Greenall School and Grade 5 at École Lumsden Elementary School (0.5 teacher FTE each) 1 per cent economic adjustment for COE and out-of-scope employees Step increments as per salary ranges for STF, CUPE, COE and out-of-scope staff. Two per cent increase assumed in Canada Pension Plan, Employment Insurance and Workers Compensation. Non-Salary Expenses: School Community Council annual grants of $1,885 per council. 16 per cent increase to fuel based on actual costs (budget is based on approximately $1.20 per litre). Other non-salary expenses (e.g., telephone, postage, office supplies, parent transportation and tuition expense) are based on prior year actuals and year-to-date actual information. Factors Impacting Revenue and Expense Estimates As is the case with any plan, some of the underlying assumptions used in developing the Budget might not occur as predicted once the school year is underway. Some risk factors that can affect revenues and expenses include: Fall 2018 student enrolments might differ from the projected levels at individual schools and overall, resulting in reallocations or changes in staffing and related operating costs. The Division is in discussions with a First Nations band regarding Education Services Agreements, which could impact the services to, and tuition revenues received from, our First Nations partners. The Division submits applications for various grant funding support throughout the year that might not be known at the time the budget is prepared. Fuel is a significant cost item at $1.45M estimated in Prices are outside of the control of the Division and are difficult to predict. Utilities (heat, power and water) are budgeted at $1.9M for Environmental factors can have a significant impact on consumption and related expenses. Significant variances in actual revenues and expenses as compared to the Budget will be explained in the Community Report and audited financial statements per cent increase to utilities based on prior year consumption and rate increases. No change to mileage reimbursement rate or meal rates. 46 PRAIRIE VALLEY SCHOOL DIVISION OPPOSITE PAGE: DR. ISMAN ELEMENTARY SCHOOL STUDENTS VISIT A LOCAL BEEKEEPER.

10 Appendix B Budget Estimates By School SCHOOL SCHOOL TYPE ENROLMENT TEACHERS INSTRUCTIONAL PROJECTIONS TEAM COACHES SCHOOL BASED STAFFING ALLOCATIONS AND ESTIMATED SALARY COSTS CENTRAL OPERATING BUDGETS DECENTRALIZED BUDGETS TOTAL BAND ADMINISTRATIVE EDUCATIONAL LIBRARY TOTAL SCHOOL EMPLOYEE AND COMMUNICATION AND TEACHERS ASSISTANTS ASSISTANTS ASSISTANTS BASED STAFF STUDENT TRAVEL PHOTOCOPYING CAREER COUNSELORS COMMUNITY SUPPORTS STAFF ESTIMATED SALARY COSTS CENTRALIZED INSTRUCTIONAL BUDGETS BUILDING OPERATING AND MAINTENANCE SCHOOL GENERATED FUNDS SCHOOL OPERATING BUDGET ALLOCATIONS OPERATING BUDGETS AVERAGE COST PER STUDENT ELEMENTARY SCHOOLS Edenwold School K , ,943 29,469 3,604 73, ,837 12,364 Kennedy Langbank School K , ,747 77,232 12,585 44, ,659 11,412 Clive Draycott School K , ,361 50,991 19,516 17, ,595 10,028 North Valley Elementary School K ,764 1,516 4,745 73,323 10,362 19, ,520 8,754 James Hamblin School K ,493 2,732 5,979 86,811 12,713 69, ,163 10,605 Stewart Nicks School K ,267 2,855 4,569 53,833 20,625 22, ,112 8,281 McLean School K ,457 4,759 83,417 3,927 28, ,670 8,949 Dr. Isman Elementary K ,850 2,738 3,075 66,814 25,883 28, ,528 8,234 Sedley School K , ,842 56,725 3,062 29, ,651 8,023 Pense School K ,672 7,693 4,188 72,040 14,342 29, ,655 7,527 South Shore School K , ,778 93,288 36,874 33,144 1,036,947 7,569 Grenfell Elementary School Pre K , ,664 70,193 66, ,253 1,211,642 7,919 Indian Head Elementary School Pre K ,468, , ,591 27,080 47,595 1,652,582 6,664 Fort Qu Appelle Elementary School Pre K ,471,523 5,541 10, ,873 73,659 64,865 2,764,935 7,513 Balgonie Elementary School K ,300,077 1,790 7, , ,565 57,133 2,672,713 7,146 Pilot Butte School Pre K ,561,390 8,090 7, ,123 43,330 64,045 2,856,706 6,818 Emerald Ridge K ,572,310 7,656 5, ,522 95,329 8,215 2,926,513 6,591 École White City School K ,998,415 4,547 9, ,135 74,212 80,185 3,341,040 6,513 École Lumsden Elementary School Pre K ,045,287 5,618 9, , ,691 41,999 3,442,167 6,270 HIGH SCHOOLS North Valley High School ,644 12,371 5,063 5,007 86,352 54,824 30, ,262 10,798 Wolseley High School ,909 8,247 3,262 5,649 62,285 22,212 31, ,099 9,614 Grenfell High School ,006,596 22,233 5,590 10,504 76,420 86,898 42,168 1,250,409 9,545 Bert Fox High School ,183,338 30,344 3,438 12, , ,532 83,055 2,625,993 10,504 Indian Head High School ,537,435 28,626 11,662 5, ,353 96,571 46,917 1,898,781 7,476 Lumsden High ,973,385 43,698 12,576 9, , ,946 76,855 2,509,972 8,807 Greenall High ,035, ,061 18,424 10, , ,741 75,196 4,924,954 7,417 PREK/K TO GRADE 12 SCHOOLS Lajord Colony School K ,000 2,084 78, ,331 15,682 Arm River Colony School K ,050 1, , ,055 11,730 Lipton School Pre K ,150,649 10,179 3,476 4,484 80,227 20,305 6,648 1,275,967 11,095 Broadview School Pre K ,162,785 8,247 3,188 7, ,456 52,273 42,894 1,429,664 12,219 Kelliher School Pre K ,233,205 9,897 5,627 4, ,490 97,404 20,265 1,495,556 11,416 Cupar School K ,154,263 10,290 4,652 7, ,080 53,712 47,475 1,419,884 7,888 Montmartre School K ,592,036 12,096 6,026 5, ,763 43,622 56,953 1,879,263 8,390 Vibank School K ,477,086 17,113 10,262 4, ,003 66,274 56,088 1,780,807 7,915 Milestone School K ,566,897 13,329 14,668 10, ,764 76,150 57,910 1,906,264 7,976 Whitewood School K ,875,260 9,755 10,770 5, , ,743 75,625 2,261,032 8,902 Robert Southey School K ,787,633 18,397 5,491 5, ,181 55,978 68,553 2,096,933 7,084 Balcarres School K ,983,624 19,446 3,706 10, , ,882 93,987 3,457,978 9,246 Kipling School K ,370,248 28,531 11,298 8, , ,322 17,663 2,752,725 7,076 GRAND TOTAL 8, ,482, , , ,932 4,858,557 2,564,618 1,929,304 66,691,566 7,956 1 Staffing Allocations reflect approved, school-based positions. Figures do not include itinerant teachers such as teachers on special assignment and curriculum consultants, or specialized learning support positions such as psychologists, child and family services workers, social workers, occupational therapists, and speech language pathologists. These staff are based in the Education Centre and work in schools on an itinerant basis. 2 Estimated Salary Costs are based on approved staffing allocations and average salary amounts by position. 3 Other Instructional amounts include driver education. 4 Travel includes curricular and extra-curricular travel. Bussing costs for travel to and from school are not included. 5 Communication and Photocopying includes telephone and photocopier usage costs. 6 Building Operating and Maintenance costs include utilities and caretaking, but do not include repairs to school buildings, central maintenance staff, contracted maintenance work, minor capital upgrades or major capital projects. 7 School Generated Funds is the estimated spending resulting from fees and fundraising at the school level. Items purchased typically include equipment, technology and playground projects. The total $66.7M reflects about 63 per cent of total school division spending and is intended to show estimated direct, school based operating costs for The figures do not include Education Centre-based itinerant teachers and specialized staff as listed in note 1 above, and also exclude other central staff positions such as information technology support, maintenance workers and tradespeople, central administrative functions such as payroll and finance, as well as contracted maintenance services, bussing to and from school, central equipment purchases and information technology hardware. These expense items, while directly supporting the operations of schools, are budgeted on a division-wide basis. 48 PRAIRIE VALLEY SCHOOL DIVISION STRATEGIC PLAN UPDATE AND BUDGET 49

11 Appendix C Operating Budget Detail REVENUE BUDGET BUDGET $ VARIANCE % VARIANCE PROPERTY TAXATION Tax Levy - 15,378,631 (15,378,631) (100.00%) Total Property Taxation - 15,378,631 (15,378,631) (100.00%) GRANTS Ministry of Education Operating Grants 90,458,334 73,386,193 17,072, % Ministry of Education Capital Grants 2,160,730 1,887, , % Total Ministry of Education Grants 92,619,064 75,274,050 17,345, % Other Provincial Grants 502, ,550 (77,830) (13.41%) Total Grant Revenue 93,121,784 75,854,600 17,267, % TUITION FEES First Nations Bands 5,725,000 6,059,375 (334,375) (5.52%) Total Tuition and Related Fees Revenue 5,725,000 6,059,375 (334,375) (5.52%) SCHOOL GENERATED FUNDS Student Fees - Curricular 207, , Commercial Sales 904, , Fundraising 844, , Grants and Partnerships 172, , Student Fees - Non Curricular 227, , Other - Non-Curricular 529, , Total School Generated Funds 2,887,399 2,887, OTHER REVENUE Capital Tuition and Sale of School Buildings 730, ,000 Reimbursements 475, ,000 75, % Miscellaneous 250, , , % Sale of Materials and Assets 20,000 5,000 15, % Rental Fees 100,000 90,000 10, % Interest and Dividends 100,000 50,000 50, % Total Other Revenue 1,675, , , % COMPLEMENTARY SERVICES Ministry of Education Operating Grants 660, , Total Complementary Services Revenue 660, , TOTAL REVENUES 104,069, ,535,006 2,534, % EXPENSES BUDGET BUDGET $ VARIANCE % VARIANCE GOVERNANCE Board Members Expense 229, ,380 (11,032) (4.59%) Professional Development - Board Members 41,467 8,250 33, % Local Boards/Advisory Committees Grants 67,860 69,696 (1,836) Other Governance Expenses 157,556 54, , % Total Governance 496, , , % ADMINISTRATION Salaries 2,744,581 3,174,231 (429,650) (13.54%) Benefits 374, ,488 (89,155) (19.24%) Supplies and Services 206, ,790 (5,399) (2.55%) Non-Capital Furniture and Equipment 24,600 24, Building Operating Expenses 61,600 61, Communications 51,848 56,848 (5,000) (8.80%) Administrative Travel 13,553 13, Professional Development 60,500 60, Capital Asset Amortization 132, ,822 (2,370) (1.76%) Total Administration 3,669,858 4,201,432 (531,574) (12.65%) INSTRUCTION Instructional Salaries 50,293,103 49,314, , % Instructional Benefits 2,539,095 2,610,481 (71,386) (2.73%) Program Support Salary 12,933,672 10,814,823 2,118, % Program Support Benefits 2,747,395 2,342, , % Instructional Materials 1,255,437 1,248,883 6, % Supplies and Services 1,347,256 1,251,622 95, % Non-Capital Furniture and Equipment 1,594, ,982 1,233, % Communications 177, ,599 (27,411) (13.40%) Travel 332, ,741 31, % Professional Development 380, ,980 17, % Student Related Expenses 734, , , % Capital Asset Amortization 2,194,455 2,322,427 (127,972) (5.51%) Total Instruction 76,529,518 71,748,377 4,781, % FACILITY OPERATION AND MAINTENANCE Salaries 3,716,912 3,463, , % Benefits 778, ,893 64, % Supplies and Services 15,500 15, Non-Capital Furniture and Equipment 18,000 18, Building Operating Expenses 6,035,760 4,829,025 1,206, % Communications 5,653 5, Travel 102, , Professional Development 10,500 10, Capital Asset Amortization 3,454,939 3,405,240 49, % Total Facility Operation and Maintenance 14,137,833 12,563,165 1,574, % 50 PRAIRIE VALLEY SCHOOL DIVISION STRATEGIC PLAN UPDATE AND BUDGET 51

12 TRANSPORTATION BUDGET BUDGET $ VARIANCE % VARIANCE Salaries 4,281,335 4,263,051 18, % Benefits 873, ,806 (72,122) (7.63%) Supplies and Services 1,677,920 1,471, , % Non-Capital Furniture and Equipment 605, ,881 (20,000) (3.20%) Building Operating Expenses 17,401 17, Communications 68,000 68, Travel 28,270 28, Professional Development 13,681 13, Contracted Student Transportation 261, ,200 (126,282) (32.53%) Capital Asset Amortization 1,472,240 1,293, , % Total Transportation 9,300,330 9,115, , % TUITION AND RELATED FEES Tuition Fees 155,624 62,000 93, % Total Tuition and Related Fees 155,624 62,000 93, % SCHOOL GENERATED FUNDS Academic Supplies 243, , Cost of Sales 778, , Academic Equipment 37,416 37, School Funded Expenses 1,723,150 1,723, Total School Generated Funds 2,782,987 2,782, OTHER EXPENSES Service Charges 2,500 2, Current Interest 42,700 42, Interest on Long Term Debt 574, ,675 (39,750) (6.47%) Total Other Expenses 620, ,875 (39,750) (6.02%) COMPLEMENTARY SERVICES Tuition Fees - 11,000 (11,000) (100.00%) Instructional Salaries and Benefits 428, ,637 (8,838) (2.02%) Program Support Salaries and Benefits 211,922 2,130,434 (1,918,512) (90.05%) Instructional Materials 28,520 46,180 (17,660) (38.24%) Supplies and Services ,980 (41,480) (98.81%) Travel ,500 (37,150) (99.07%) Student Related Expenses 8,430 63,930 (55,500) (86.81%) Total Complementary Services 678,521 2,768,661 (2,090,140) (75.49%) TOTAL EXPENSES 108,371, ,275,005 4,096, % 52 PRAIRIE VALLEY SCHOOL DIVISION

13 PUBLISHED BY PRAIRIE VALLEY SCHOOL DIVISION SEPTEMBER 2018 For copies, or permission to reprint in whole or in part contact: Or call