RIVER EAST TRANSCONA SCHOOL DIVISION

Transcription

1 Schools' Finance Branch Portage Avenue Winnipeg, Manitoba R3G 0T3 RIVER EAST TRANSCONA SCHOOL DIVISION 589 ROCH STREET WINNIPEG, MANITOBA R2K 2P7 FRAME BUDGET FOR THE FISCAL YEAR ENDING JUNE 30, 2019

2 TABLE OF CONTENTS 2018/19 FRAME BUDGET OPERATING FUND PAGE SCHEDULE OF REVENUE AND EXPENSES 1 REVENUE DETAIL: PROVINCE OF MANITOBA 2-3 REVENUE DETAIL: NON-PROVINCIAL GOVERNMENT SOURCES 4 EXPENSES BY FUNCTION AND BY OBJECT 5 EXPENSE DETAIL - Function 100: Regular Instruction 6 - Function 200: Student Support Services 7 - Function 300: Adult Learning Centres 8 - Function 400: Community Education and Services 9 - Function 500: Divisional Administration 10 - Function 600: Instructional and Other Support Services 11 - Function 700: Transportation of Pupils 12 - Function 800: Operations and Maintenance 13 DETAIL OF TRANSFERS TO (FROM) CAPITAL FUND 14 STUDENT ENROLMENTS (FRAME) AND TRANSPORTATION STATISTICS 15 FULL TIME EQUIVALENT PERSONNEL 16 CACULATION OF ADMINISTRATION COSTS 17

3 River East Transcona School Division OPERATING FUND SCHEDULE OF REVENUE AND EXPENSES Revenue Provincial Government 125,568,622 Federal Government - Municipal Government - Property Tax 66,879,058 - Other - Other School Divisions 200,000 First Nations - Private Organizations and Individuals 880,000 Other Sources 39, ,567,026 Expenses Regular Instruction 110,431,908 Student Support Services 36,136,686 Adult Learning Centres - Community Education and Services 597,790 Divisional Administration 5,134,185 Instructional and Other Support Services 8,131,743 Transportation of Pupils 4,893,006 Operations and Maintenance 22,231,981 Fiscal 3,409, ,966,299 Current Year Operating Surplus (Deficit) 2,600,727 Net Transfers from (to) Capital Fund (2,600,727) Net Current Year Surplus (Deficit) 0 1

4 River East Transcona School Division OPERATING FUND - REVENUE DETAIL PROVINCE OF MANITOBA Funding of Schools Program Base Support Instructional 30,279,915 Additional Instructional Support for Small Schools - Sparsity - Curricular Materials 942,810 Information Technology 974,237 Library Services 1,445,642 Student Services 5,289,718 Counselling and Guidance 1,304,221 Professional Development 612,827 Physical Education 344,525 Occupancy 6,907,545 48,101,440 Categorical Support Transportation 1,844,470 Board and Room - Special Needs: Coordinator/Clinician 1,178,513 Special Needs: Level 2 4,062,200 Special Needs: Level 3 4,240,791 Senior Years Technology Education 908,435 English as an Additional Language 786,050 Indigenous Academic Achievement (included BSSIP) 864,000 Indigenous and International Languages 56,431 French Language Education 737,000 Small Schools - Enrolment Change 434,728 Northern Allowance - Early Childhood Development Initiative 236,241 Literacy and Numeracy 1,380,080 Education for Sustainable Development 29,400 16,758,339 Equalization 26,498,365 Additional Equalization 3,036,165 Formula Guarantee - Other Program Support School Buildings Support: "D" Projects 464,940 Technology Education Equipment Replacement 233,700 Skills Strategy Equipment Enhancement - Other Minor Capital Support - Prior Year Support Curricular Materials - School Buildings Support: "D" Projects - Technology Education Equipment - 698,640 95,092,949 2

5 River East Transcona School Division OPERATING FUND - REVENUE DETAIL PROVINCE OF MANITOBA (CONT'D) Other Department of Education and Training Non-Resident - Shared Services 170,000 Special Needs - Institutional Programs - Nursing Supports (URIS) - Substitute Fees - General Support Grant 3,110,982 Education Property Tax Credit 23,781,911 Tax Incentive Grant 1,218,937 Early Years Enhancement Grant 1,373,843 Community Schools - Healthy Schools Initiative - Learning to Age 18 Coordinator 80,000 Adult Learning Centres - Other: School Funding Agreement 475,000 School Initiated Projects 135,000 Career Development 130,000 30,475,673 Other Provincial Government Departments (Not including GBE's) Employment Programs - Other: - 0 Funding of Schools Program (previous page) 95,092,949 TOTAL PROVINCIAL GOVERNMENT REVENUE 125,568,622 3

6 River East Transcona School Division OPERATING FUND - REVENUE DETAIL NON-PROVINCIAL GOVERNMENT SOURCES Federal Government Tuition Fees - Transportation of Pupils - French Language Monitor - English as an Additional Language (Adults) - Other: - 0 Municipal Government Special Requirement 91,879,906 Less: Education Property Tax Credit (23,781,911) Less: Tax Incentive Grant (1,218,937) 66,879,058 Other: - 66,879,058 Other School Divisions Tuition Fees 200,000 Transfer Fees - Residual Fees - Transportation of Pupils - Other: - First Nations Tuition Fees - Transportation of Pupils - Other: - 200,000 Private Organizations and Individuals (Includes GBE's) Regular Tuition - International Tuition - Continuing Education 330,000 Other Tuition: - Food Service 125,000 Government Business Enterprises (GBE's) - Other: - Vocational Shops Building Rentals Transportation User Fees 25, , ,000 Other Sources Interest - Donations - Other: School Initiated Projects 39, ,000 39,346 TOTAL NON-PROVINCIAL GOVERNMENT REVENUE 67,998,404 4

7 River East Transcona School Division OPERATING FUND - EXPENSE BY FUNCTION AND BY OBJECT FUNCTION Community Instructional Student Adult Education and Pupil Operations Regular Support Learning and Divisional Support and OBJECT Instruction Services Centres Services Administration Services Transportation Maintenance Fiscal TOTALS TOTALS Salaries 98,226,515 32,387, ,507 3,260,035 6,265,204 3,264,206 10,057, ,910, ,155,796 Employees Benefits and Allowances 5,382,864 2,912,000-23, , , ,000 1,545,000 11,308,864 11,065,000 5 Services 1,967, ,835-96,650 1,314,750 1,012, ,300 9,334,375 14,468,717 14,024,025 Supplies, Materials and Minor Equipment 4,843, ,418-28, , , ,500 1,295,400 7,810,812 7,808,238 Short Term Loan Interest and Bank Charges 59,000 59,000 39,500 Bad Debt Expense (PAYROLL TAX) Transfers 11, ,300 44, ,350,000 3,408,800 3,173,800 TOTALS 110,431,908 36,136, ,790 5,134,185 8,131,743 4,893,006 22,231,981 3,409, ,966, ,266,359

8 6 River East Transcona School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION SINGLE TRACK SCHOOLS * REGULAR INSTRUCTION SENIOR YEARS ENGLISH FRENCH DUAL TRACK TECHNOLOGY CODE OBJECT \ PROGRAM ADMINISTRATION LANGUAGE FRANÇAIS IMMERSION SCHOOLS ** EDUCATION TOTALS 3XX SALARIES 320 Executive, Managerial and Supervisory 8,089,000 8,089, Instructional - Teaching ,060,665 6,450,359 25,445,871 2,912,831 84,902, Instructional - Other 295,000 85, , Technical, Specialized and Service 118, , , , Secretarial, Clerical and Other 3,649,533 3,649, Information Technology 760, ,000 Total Salaries 12,649,128 50,490, ,450,359 25,530,871 3,105,492 98,226,515 4XX EMPLOYEES BENEFITS AND ALLOWANCES 881,000 2,839, ,000 1,211, ,000 5,382, XX SERVICES 510 Professional, Technical and Specialized 280,017 10,400 29,883 10, , Communications 265,000 15, , Travel and Meetings 27,900 81,850 5,400 15, , Tuition Printing and Binding 10,720 10,000 20, Insurance and Bond Premiums Maintenance and Repair Services 380,275 45, , , Rentals 4,800 4, Advertising Dues and Fees 41, ,500 52, Professional and Staff Development Information Technology Services 130, , ,000 Total Services 422,900 1,256, , ,883 10,000 1,967,645 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 10, ,150 58, , ,000 1,745, Curricular and Media Materials 709,309 88, ,729 15,000 1,135, Minor Equipment 542,506 93, , , , Information Technology Equipment 882,650 20,000 91, ,650 Total Supplies, Materials & Minor Equipment 10,000 2,993, ,540 1,105, ,000 4,843,884 95X-99 TRANSFERS 960 School Divisions Organizations, Individuals and Other Entities 1,000 10,000 11,000 Total Transfers 0 1, , ,000 TOTALS 13,963,028 57,582, ,055,799 28,074,483 3,756, ,431,908 * 90% or more of enrolment is in one of the following instructional programs: English Language, Français, French Immersion. ** includes multi-track schools.

9 7 River East Transcona School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION STUDENT SUPPORT SERVICES CLINICAL AND ADMINISTRATION RELATED SPECIAL REGULAR RESOURCE COUNSELLING CODE OBJECT \ PROGRAM /CO-ORDINATION SERVICES PLACEMENT PLACEMENT SERVICES AND GUIDANCE TOTALS 3XX SALARIES 320 Executive, Managerial and Supervisory 332, , , Instructional - Teaching 322,000 53, ,640 1,696,200 7,461,729 2,944,399 12,851, Instructional - Other 5,000 2,099,400 12,350,000 1,670,482 16,124, Technical, Specialized and Service Secretarial, Clerical and Other 275, , Clinician 2,638,970 2,638, Information Technology 44,000 44,000 Total Salaries 973,613 2,816,970 2,474,040 14,046,200 9,132,211 2,944,399 32,387,433 4XX EMPLOYEES BENEFITS AND ALLOWANCES 64, , ,000 1,680, , ,000 2,912, XX SERVICES 510 Professional, Technical and Specialized , , , Communications 700 5,750 1,000 7, Travel and Meetings , ,600 24,500 59, Tuition Printing and Binding 3,300 1,700 5, Insurance and Bond Premiums Maintenance and Repair Services 100 8,250 12,000 20, Rentals 650 3, , Advertising Dues and Fees 4,350 2,350 6, Professional and Staff Development Information Technology Services 2,500 2,500 Total Services 9, ,050 15,800 3,200 63, ,835 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 7,400 45,700 19,000 55,833 23, , Curricular and Media Materials 1,800 15,100 68,300 10,000 95, Minor Equipment 1, ,700 11,500 16, Information Technology Equipment 2, , ,835 Total Supplies, Materials & Minor Equipment 9,200 64,050 20, ,668 45, ,418 95X-99 TRANSFERS 960 School Divisions Organizations, Individuals and Other Entities 0 Total Transfers TOTALS 1,056,213 3,356,070 2,840,840 15,985,068 9,819,096 3,079,399 36,136,686

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

11 9 River East Transcona School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION COMMUNITY EDUCATION AND SERVICES ENGLISH AS AN COMMUNITY CONTINUING ADDITIONAL LANGUAGE SERVICES AND PRE-KINDERGARTEN CODE OBJECT \ PROGRAM EDUCATION FOR ADULTS RECREATION EDUCATION TOTALS 3XX SALARIES 320 Executive, Managerial and Supervisory 85,000 90, , Instructional - Teaching 70,000 3,400 73, Instructional - Other 25,000 25, Technical, Specialized and Service 74,607 74, Secretarial, Clerical and Other 93,000 8, , Clinician Information Technology 0 Total Salaries 248, , ,507 4XX EMPLOYEES BENEFITS AND ALLOWANCES 20,000 3,000 23, XX SERVICES 510 Professional, Technical and Specialized 57,000 57, Communications , Travel and Meetings ,250 10, Printing and Binding 10,000 1,700 11, Insurance and Bond Premiums Maintenance and Repair Services 1, , Rentals Advertising 14, , Dues and Fees Professional and Staff Development Information Technology Services 0 Total Services 83, ,050 96,650 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 7,000 17,291 24, Curricular and Media Materials 3, , Minor Equipment 1,000 1, Information Technology Equipment 0 Total Supplies, Materials & Minor Equipment 10, ,633 28,633 95X-99 TRANSFERS 980 Organizations, Individuals and Other Entities Recharge 0 Total Transfers TOTALS 361, , ,790

12 10 River East Transcona School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION DIVISIONAL ADMINISTRATION INSTRUCTIONAL BUSINESS AND MANAGEMENT BOARD OF MANAGEMENT & ADMINISTRATIVE INFORMATION CODE OBJECT \ PROGRAM TRUSTEES ADMINISTRATION SERVICES SERVICES TOTALS 3XX SALARIES 310 Trustees Remuneration 219, , Executive, Managerial and Supervisory 448, , ,000 1,301, Technical, Specialized and Service 204, , , Secretarial, Clerical and Other 189, ,628 21,201 1,006, Information Technology 402, ,000 Total Salaries 219, ,206 1,648, ,201 3,260,035 4XX EMPLOYEES BENEFITS AND ALLOWANCES 5,000 77, ,000 44, , XX SERVICES 510 Professional, Technical and Specialized 147, , , , Communications 6, ,000 71, Travel and Meetings 42,000 29,700 6,000 10,000 87, Printing and Binding 6,200 5,000 1,000 12, Insurance and Bond Premiums 100, , Maintenance and Repair Services 1,000 36,600 37, Rentals 2,000 2, Advertising 1,000 55,000 56, Dues and Fees 165,000 17,300 4, , Professional and Staff Development 27,000 20,500 25,000 72, Information Technology Services 5,400 2, , ,750 Total Services 246, , , ,850 1,314,750 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 3,000 22,000 49,850 3,500 78, Curricular and Media Materials 13,450 2,000 15, Minor Equipment 2,000 4,000 2,000 8, Information Technology Equipment 1,000 31,300 32,300 Total Supplies, Materials & Minor Equipment 3,000 38,450 55,850 36, ,100 95X-99 TRANSFERS 960 School Divisions Organizations, Individuals and Other Entities 3,300 3, Recharge 0 Total Transfers 0 3, ,300 TOTALS 473,400 1,239,856 2,352,078 1,068,851 5,134,185

13 11 River East Transcona School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION 600 INSTRUCTIONAL AND OTHER SUPPORT SERVICES CURRICULUM CONSULTING & CURRICULUM LIBRARY / PROFESSIONAL DEVELOPMENT CONSULTING & MEDIA AND STAFF CODE OBJECT \ PROGRAM ADMINISTRATION DEVELOPMENT CENTRE DEVELOPMENT OTHER TOTALS 3XX SALARIES 320 Executive, Managerial and Supervisory 260, , Instructional - Teaching 541,050 1,896,932 1,339, ,000 3,884, Instructional - Other 1,380,000 1,380, Technical, Specialized and Service 431, , , Secretarial, Clerical and Other 148,407 1, , Information Technology 0 Total Salaries 408, ,050 3,707,932 1,339, ,000 6,265,204 4XX EMPLOYEES BENEFITS AND ALLOWANCES 25,000 24, ,000 44,000 22, , XX SERVICES 510 Professional, Technical and Specialized 9,850 53, , , Communications Travel and Meetings 23,365 7,000 2,000 32, Tuition Printing and Binding 525 2,200 2, Insurance and Bond Premiums 15,000 15, Maintenance and Repair Services Rentals Advertising Dues and Fees 4,300 1,500 5, Professional and Staff Development 1, , , Information Technology Services 61,312 61,312 Total Services 0 40,398 69, , ,000 1,012,162 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 12,100 80,000 7,000 99, Curricular and Media Materials 7, ,390 13, , Minor Equipment Information Technology Equipment ,082 1,750 35,782 Total Supplies, Materials & Minor Equipment 0 20, ,472 21, ,877 95X-99 TRANSFERS 960 School Divisions Organizations, Individuals and Other Entities 44,500 44,500 Total Transfers 44,500 44,500 TOTALS 433, ,048 4,430,216 2,184, ,500 8,131,743

14 12 River East Transcona School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION TRANSPORTATION OF PUPILS ALLOWANCES BOARDING OF FIELD TRIPS IN LIEU OF STUDENTS/ AND CODE OBJECT \ PROGRAM ADMINISTRATION REGULAR TRANSPORTATION DORMITORIES OTHER TOTALS 3XX SALARIES 320 Executive, Managerial and Supervisory 221, , Instructional - Other Technical, Specialized and Service 2,816, ,000 2,916, Secretarial, Clerical and Other 84,804 42, , Information Technology 0 Total Salaries 305,804 2,816, ,402 3,264,206 4XX EMPLOYEES BENEFITS AND ALLOWANCES 60, ,000 7, , XX SERVICES 510 Professional, Technical and Specialized 5,000 5,500 10, Communications 3,000 9,500 12, Travel and Meetings 11,100 11, Printing and Binding Transportation of Pupils 38,000 40,700 28, , Insurance and Bond Premiums 62,000 62, Maintenance and Repair Services 1,500 80,000 81, Rentals Advertising 1,500 1, Dues and Fees 1,000 1, Professional and Staff Development 6,000 5,000 11, Information Technology Services 2,000 2,000 Total Services 31, ,000 40, , ,300 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 5, , , Curricular and Media Materials Minor Equipment 1,500 15,000 16, Information Technology Equipment 2,500 2,500 Total Supplies, Materials & Minor Equipment 7, , ,500 95X-99 TRANSFERS 960 School Divisions Organizations, Individuals and Other Entities Recharge 0 Total Transfers TOTALS 404,404 4,270,500 40, ,402 4,893,006

15 13 River East Transcona School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION SCHOOL OPERATIONS AND MAINTENANCE SCHOOL BUILDINGS BUILDINGS REPAIRS AND OTHER CODE OBJECT \ PROGRAM ADMINISTRATION MAINTENANCE REPLACEMENTS BUILDINGS GROUNDS TOTALS 3XX SALARIES 320 Executive, Managerial and Supervisory 587, , Technical, Specialized and Service 9,253,000 90,000 9,343, Secretarial, Clerical and Other 127, , Information Technology 0 Total Salaries 714,206 9,253, , ,057,206 4XX EMPLOYEES BENEFITS AND ALLOWANCES 112,000 1,419,000 14,000 1,545, XX SERVICES 510 Professional, Technical and Specialized ,000 12, , Communications , , Utility Services 3,914, ,000 4,020, Travel and Meetings 30,000 2,500 32, Printing and Binding 3,600 3, Insurance and Bond Premiums 492, , Maintenance and Repair Services 2,500 2,722, ,500 55, ,800 4,120, Rentals 5,000 5, Property Taxes 160, , , Advertising 3,000 3, Dues and Fees 3,000 3, Professional and Staff Development 4,500 3,000 7, Information Technology Services 0 Total Services 44,950 7,636, , , ,800 9,334,375 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 9,000 1,152,000 1,161, Curricular and Media Materials 3,400 3, Minor Equipment , , Information Technology Equipment 30,500 30,500 Total Supplies, Materials & Minor Equipment 12,900 1,282, ,295, School Divisions 999 Recharge 0 TOTALS 884,056 19,590, , , ,800 22,231,981

16 River East Transcona School Division OPERATING FUND - DETAIL OF TRANSFERS TO (FROM) CAPITAL FUND Transfers to Capital Fund Category "D" School Buildings 400,000 Bus Reserve - Bus Purchases 650,000 Other Vehicles 50,000 Furniture/Fixtures & Equipment 25,000 Computer Hardware & Software - Assets Under Construction - Other: Capital Lease Payments Capital Projects 1,295, ,000 2,600,727 Less: Transfers from Capital Fund - 0 Net Transfers to (from) Capital Fund 2,600,727 CAPITAL EXPENDITURES FOR STATISTICS CANADA (include additions to work in progress) New Assets/ Renovation/Retrofit Purchase of Used Cdn. Assets Total Capital Expenses Land - Building Construction 580, ,000 School Buses, Vehicles & Equipment 2,020,727 2,020,727 Software - Total 2,600,727-2,600,727 Note: The amounts entered here should be for the Division's own expenses only, not those funded by PSFB. 14

17 River East Transcona School Division STUDENT ENROLMENTS (FRAME) AND TRANSPORTATION STATISTICS ENROLMENTS BY PROGRAM Estimated F.T.E. Enrolment September 30, 2018 REGULAR INSTRUCTION English Language - Single Track 9,305.0 Francais - Single Track - French Immersion - Single Track 1,296.0 Dual Track - English Language 2, Francais - - French Immersion 1, Other Bilingual ,843.0 Senior Years Technology Education TOTAL NUMBER OF FULL TIME EQUIVALENT K - 12 STUDENTS 16,144.0 TRANSPORTATION OF PUPILS TRANSPORTED STUDENTS (September 30) 3,875 TOTAL KILOMETERS - LOG BOOK (For the period ended June 30) 1,350,000 TOTAL KILOMETERS - BUS ROUTES (For the period ended June 30) 1,050,000 LOADED KILOMETERS (For the period ended June 30) 510,000 15

18 River East Transcona School Division FULL TIME EQUIVALENT PERSONNEL EMPLOYED For the 2018/19 Fiscal Year 16 FUNCTION FUNCTION FUNCTION FUNCTION FUNCTION FUNCTION FUNCTION FUNCTION CODE OBJECT \ FUNCTION TOTALS 320 Executive, Managerial, and Supervisory Instructional - Teaching , Instructional - Other Technical, Specialized and Service Secretarial, Clerical and Other Clinician Information Technology TOTALS (excluding Trustees) 1, , Clinicians contracted/outsourced/private or employed by other divisions on a Full Time Equivalent basis TRUSTEES 9.00

19 River East Transcona School Division : 2018/19 FRAME Budget CALCULATION OF ADMINISTRATION COSTS AS A PERCENTAGE OF TOTAL EXPENSES Administration Costs Divisional Administration, Function 500 5,134,185 Less: Liability Insurance 125,000 Administration portion of self-funded expenses (see below) 0 * Trustee election costs - Expense Base 5,009,185 (A) Total Operating Expenses 190,966,299 Plus: Transfers to Capital 2,600,727 Less: Adult Learning Centres, Function ,567,026 (B) Percentage (A) / (B) 2.59% Maximum Allowable Percentage 3.00% Calculation of Maximum Allowable Percentage: If F.T.E. Enrolment is 5,000 or over = 3.00% If F.T.E. Enrolment is 1,000 or less = 3.60% If F.T.E. Enrolment is between 1,000 and 5,000, calculated as: (3.00% + (5,000 division enrolment) X %)) to a maximum of 3.60% 4.25% limit for Northern divisions Self-Funded Expenses (fully offset by incremental revenues): Foreign Student Programs Expenses (1) Instructional - Administration (deducted above) - * Other: Associated Revenue (2) - Self-Administered Pension Plans Expenses (1) Administration (deducted above) - * Other: Associated Revenue (2) - (1) Incremental costs of the program. (2) Tuition fees from foreign students or the pension plan administration fee. 17