Schools' Finance Branch 511-1181 Portage Avenue Winnipeg, Manitoba R3G 0T3 PEMBINA TRAILS SCHOOL DIVISION 181 HENLOW BAY WINNIPEG, MANITOBA R3Y 1M7 FRAME BUDGET FOR THE FISCAL YEAR ENDING JUNE 30, 2018
TABLE OF CONTENTS 2017/18 FRAME BUDGET EXPENDITURE DEFINITIONS PAGE i OPERATING FUND SCHEDULE OF REVENUE AND EXPENSES 1 REVENUE DETAIL: PROVINCE OF MANITOBA 2-3 REVENUE DETAIL: NON-PROVINCIAL GOVERNMENT SOURCES 4 EXPENSES BY FUNCTION AND BY OBJECT 5 EXPENSE DETAIL - Function 100: Regular Instruction 6 - Function 200: Student Support Services 7 - Function 300: Adult Learning Centres 8 - Function 400: Community Education and Services 9 - Function 500: Divisional Administration 10 - Function 600: Instructional and Other Support Services 11 - Function 700: Transportation of Pupils 12 - Function 800: Operations and Maintenance 13 DETAIL OF TRANSFERS TO (FROM) CAPITAL FUND 14 STUDENT ENROLMENTS (FRAME) AND TRANSPORTATION STATISTICS 15 FULL TIME EQUIVALENT PERSONNEL 16 CACULATION OF ADMINISTRATION COSTS 17 CALCULATION OF ALLOWABLE AND UNSUPPORTED EXPENSES 18-20
EXPENSE DEFINITIONS Operating Fund - consists of the nine functions defined below: Function 100 - Regular Instruction - Consists of costs related directly to the K - 12 classroom, e.g. teachers, educational assistants, textbooks (incl. e-books), related supplies, services, and equipment such as desks, chairs, tables, audio visual equipment and computers. Includes costs related to Gifted students, International Baccalaureate, Advanced Placement, university offered and correspondence courses, and enrichment activities that are generalized in nature. Also includes school based administration costs including principals, viceprincipals, and support staff. Summer school costs are recorded here. Function 200 - Student Support Services - Consists of costs specifically related to students who have exceptional learning needs, as well as counselling and guidance and resource costs for all students. Students with exceptional learning needs are students who have physical, cognitive, sensory or emotional/behavioural disabilities. Costs include special education and resource teachers, special needs educational assistants, counsellors, clinicians, and related and appropriate services (e.g. occupational therapists), supplies, textbooks, materials, equipment and software. Special education co-ordinators or student services administrators and clerical staff are also included. Function 300 - Adult Learning Centres - Consists of costs related to Adult Learning Centres (ALC) owned and operated by school divisions. ALC's offer adult centred programs in which adult education principles and practices are applied to curriculum and program delivery. Does not include costs associated with adults in the regular classroom. Also, does not include costs associated with ALC's that are governed by their own board of directors. Function 400 - Community Education and Services - Consists of costs related to providing services (such as community use of facilities and gym rentals) and non-credit courses to community groups and individuals. Includes pre-kindergarten education. Function 500 - Divisional Administration - Consists of costs related to the administration of the school division including the board of trustees and the superintendent's and secretary-treasurer's departments. Function 600 - Instructional and Other Support Services - Consists of costs related to support services for students, teaching staff, and the educational process, such as libraries/media centres, professional development,and curriculum consulting and development. Function 700 - Transportation of Pupils - Consists of all costs, including supervisory and clerical personnel, related to the transportation of pupils. Does not include the purchase of school buses over $20,000 per unit as they are recorded in the capital fund. Function 800 - Operations and Maintenance - Consists of all costs, including supervisory and clerical personnel, related to the upkeep, maintenance and minor repair of all school division buildings and grounds. Includes utilities, taxes, insurance and supplies. Does not include capital costs. Function 900 - Fiscal - Consists of short-term loan interest, bank charges and the Health and Education Levy. Note: Capital costs are not included in Operating Fund functions. i
Pembina Trails School Division OPERATING FUND SCHEDULE OF REVENUE AND EXPENSES Revenue Provincial Government 83,481,436 Federal Government - Municipal Government - Property Tax 81,157,025 - Other - Other School Divisions 592,000 First Nations - Private Organizations and Individuals 3,190,000 Other Sources 132,000 168,552,461 Expenses Regular Instruction 97,340,515 Student Support Services 30,131,674 Adult Learning Centres - Community Education and Services 587,886 Divisional Administration 5,930,913 Instructional and Other Support Services 6,780,901 Transportation of Pupils 3,452,700 Operations and Maintenance 19,338,372 Fiscal 2,858,000 166,420,961 Current Year Operating Surplus (Deficit) 2,131,500 Net Transfers from (to) Capital Fund (2,131,500) Net Current Year Surplus (Deficit) 0 1
Pembina Trails School Division OPERATING FUND - REVENUE DETAIL PROVINCE OF MANITOBA Funding of Schools Program Base Support Instructional 24,848,665 Additional Instructional Support for Small Schools 56,206 Sparsity - Curricular Materials 773,700 Information Technology 799,490 Library Services 1,186,340 Student Services 4,160,108 Counselling and Guidance 1,070,285 Professional Development 502,905 Physical Education 297,313 Occupancy 4,920,525 38,615,537 Categorical Support Transportation 1,061,367 Board and Room - Special Needs: Coordinator/Clinician 967,125 Special Needs: Level 2 2,584,000 Special Needs: Level 3 3,053,285 Senior Years Technology Education 208,725 English as an Additional Language 1,579,050 Aboriginal Academic Achievement (included BSSAP) 333,000 Aboriginal and International Languages 3,164 French Language Education 686,500 Small Schools - Enrolment Change 676,767 Northern Allowance - Early Childhood Development Initiative 164,543 Literacy and Numeracy 1,031,600 Education for Sustainable Development 23,800 12,372,926 Equalization 1,540,181 Additional Equalization - Formula Guarantee 211,923 Other Program Support School Buildings Support: "D" Projects 330,060 Technology Education Equipment Replacement 83,900 Skills Strategy Equipment Enhancement - Other Minor Capital Support - Prior Year Support Curricular Materials - School Buildings Support: "D" Projects - Technology Education Equipment - 413,960 53,154,527 2
Pembina Trails School Division OPERATING FUND - REVENUE DETAIL PROVINCE OF MANITOBA (CONT'D) Other Department of Education and Training Non-Resident - Shared Services - Special Needs - Institutional Programs - Nursing Supports (URIS) 45,000 Substitute Fees 25,000 General Support Grant 2,617,000 Education Property Tax Credit 21,216,523 Tax Incentive Grant 4,798,982 Smaller Classes Initiative (K-3) 1,210,619 Community Schools - Healthy Schools Initiative 77,000 Learning to Age 18 Coordinator 66,162 Other: Career Development Initiative 106,539 Ignite 3 Summer Enrichment Program 80,000 30,242,825 Other Provincial Government Departments (Not including GBE's) Employment Programs - Adult Learning Centres - Other: Children & Youth - School Resource Officers 84,084 84,084 Funding of Schools Program (previous page) 53,154,527 TOTAL PROVINCIAL GOVERNMENT REVENUE 83,481,436 3
Pembina Trails 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: - Municipal Government Special Requirement 107,172,530 Less: Education Property Tax Credit (21,216,523) Less: Tax Incentive Grant (4,798,982) 81,157,025 Other: - 81,157,025 Other School Divisions Tuition Fees - Transfer Fees 592,000 Residual Fees - Transportation of Pupils - Other: - First Nations Tuition Fees - Transportation of Pupils - Other: - 0 592,000 0 Private Organizations and Individuals (Includes GBE's) Regular Tuition - International Tuition 2,410,000 Continuing Education - Other Tuition: - Food Service - Government Business Enterprises (GBE's) - Other: - Parking Fees Student Transportation Fees Building Rentals Field Trips 215,000 100,000 350,000 115,000 Other Sources Interest 80,000 Donations - Other: Optical Fibre Leases Other Sources 32,500 19,500 3,190,000 132,000 TOTAL NON-PROVINCIAL GOVERNMENT REVENUE 85,071,025 4
Pembina Trails School Division OPERATING FUND - EXPENSE BY FUNCTION AND BY OBJECT FUNCTION 100 200 300 400 500 600 700 800 900 Community Instructional Student Adult Education and Pupil Operations 2018 2017 Regular Support Learning and Divisional Support and OBJECT Instruction Services Centres Services Administration Services Transportation Maintenance Fiscal TOTALS TOTALS Salaries 82,893,833 26,276,011-417,744 3,770,048 5,335,939 995,228 7,658,249 127,347,052 122,314,613 Employees Benefits and Allowances 4,228,282 2,645,263-39,942 429,315 394,762 145,722 1,122,573 9,005,859 9,112,934 5 Services 1,440,400 959,400-66,000 1,507,000 953,700 1,887,250 8,868,150 15,681,900 15,484,300 Supplies, Materials and Minor Equipment 6,735,500 251,000-64,200 223,550 96,500 424,500 1,689,400 9,484,650 8,664,750 Short Term Loan Interest and Bank Charges 120,000 120,000 120,000 Bad Debt Expense - 0 0 (PAYROLL TAX) Transfers 2,042,500 0 0 0 1,000 0 0 0 2,738,000 4,781,500 4,671,000 TOTALS 97,340,515 30,131,674 0 587,886 5,930,913 6,780,901 3,452,700 19,338,372 2,858,000 166,420,961 160,367,597
Pembina Trails School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION 100 10 SINGLE TRACK SCHOOLS * 80 90 REGULAR INSTRUCTION 20 50 70 SENIOR YEARS ENGLISH FRENCH DUAL TRACK TECHNOLOGY CODE OBJECT \ PROGRAM ADMINISTRATION LANGUAGE FRANÇAIS IMMERSION SCHOOLS ** EDUCATION TOTALS 3XX SALARIES 320 Executive, Managerial and Supervisory 6,664,798 6,664,798 330 Instructional - Teaching 0 43,887,474 6,285,949 20,641,978 70,815,401 350 Instructional - Other 730,817 267,036 997,853 360 Technical, Specialized and Service 98,218 172,095 24,585 49,170 344,068 370 Secretarial, Clerical and Other 3,108,442 3,108,442 390 Information Technology 963,271 963,271 Total Salaries 10,834,729 44,790,386 0 6,310,534 20,958,184 0 82,893,833 4XX EMPLOYEES BENEFITS AND ALLOWANCES 834,611 2,126,429 288,468 978,774 4,228,282 5-6XX SERVICES 510 Professional, Technical and Specialized 1,000 31,000 5,000 15,500 52,500 520 Communications 150,500 46,000 7,000 24,000 227,500 540 Travel and Meetings 12,000 94,500 13,000 46,000 165,500 560 Tuition 0 570 Printing and Binding 2,000 1,500 3,500 580 Insurance and Bond Premiums 3,500 3,500 590 Maintenance and Repair Services 2,000 55,000 8,000 29,500 94,500 610 Rentals 8,000 68,000 2,000 78,000 630 Advertising 10,000 10,000 640 Dues and Fees 91,000 13,000 48,100 152,100 650 Professional and Staff Development 8,000 8,000 680 Information Technology Services 211,300 260,000 38,000 136,000 645,300 Total Services 406,300 647,500 0 84,000 302,600 0 1,440,400 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 36,800 1,938,500 277,000 989,600 3,241,900 740 Curricular and Media Materials 4,400 427,000 63,000 223,000 717,400 760 Minor Equipment 615,000 88,000 317,000 1,020,000 780 Information Technology Equipment 159,200 960,000 139,000 498,000 1,756,200 Total Supplies, Materials & Minor Equipment 200,400 3,940,500 0 567,000 2,027,600 0 6,735,500 95X-99 TRANSFERS 960 School Divisions 526,000 77,000 274,500 1,082,000 1,959,500 980 Organizations, Individuals and Other Entities 68,000 3,000 12,000 83,000 Total Transfers 0 594,000 0 80,000 286,500 1,082,000 2,042,500 TOTALS 12,276,040 52,098,815 0 7,330,002 24,553,658 1,082,000 97,340,515 * 90% or more of enrolment is in one of the following instructional programs: English Language, Français, French Immersion. ** includes multi-track schools. 6
Pembina Trails School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION 200 10 30 40 50 60 70 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 289,712 289,712 330 Instructional - Teaching 409,722 6,304,301 3,044,292 9,758,315 350 Instructional - Other 9,958,189 3,429,125 13,387,314 360 Technical, Specialized and Service 0 370 Secretarial, Clerical and Other 245,394 245,394 380 Clinician 2,547,976 2,547,976 390 Information Technology 47,300 47,300 Total Salaries 535,106 2,595,276 0 10,367,911 9,733,426 3,044,292 26,276,011 4XX EMPLOYEES BENEFITS AND ALLOWANCES 48,058 119,207 1,563,043 790,297 124,658 2,645,263 5-6XX SERVICES 510 Professional, Technical and Specialized 72,000 7,000 17,000 150,000 246,000 520 Communications 10,000 11,000 21,000 540 Travel and Meetings 6,000 31,000 77,000 10,000 124,000 560 Tuition 500,000 500,000 570 Printing and Binding 4,000 4,000 580 Insurance and Bond Premiums 0 590 Maintenance and Repair Services 0 610 Rentals 0 630 Advertising 7,500 7,500 640 Dues and Fees 2,400 2,000 21,000 2,500 27,900 650 Professional and Staff Development 7,000 7,000 680 Information Technology Services 22,000 22,000 Total Services 25,400 142,000 521,000 94,000 27,000 150,000 959,400 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 12,000 36,500 3,000 2,000 66,200 119,700 740 Curricular and Media Materials 2,000 2,000 4,000 760 Minor Equipment 5,000 31,000 36,000 780 Information Technology Equipment 5,000 86,300 91,300 Total Supplies, Materials & Minor Equipment 12,000 48,500 3,000 121,300 66,200 0 251,000 95X-99 TRANSFERS 960 School Divisions 0 980 Organizations, Individuals and Other Entities 0 Total Transfers 0 0 0 0 0 TOTALS 620,564 2,904,983 524,000 12,146,254 10,616,923 3,318,950 30,131,674 7
Pembina Trails School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION 300 10 20 ADULT LEARNING CENTRES ADMINISTRATION CODE OBJECT \ PROGRAM AND OTHER INSTRUCTION TOTALS 3XX SALARIES 320 Executive, Managerial and Supervisory 0 330 Instructional - Teaching 0 350 Instructional - Other 0 360 Technical, Specialized and Service 0 370 Secretarial, Clerical and Other 0 390 Information Technology 0 Total Salaries 0 0 0 4XX EMPLOYEES BENEFITS AND ALLOWANCES 0 5-6XX SERVICES 510 Professional, Technical and Specialized 0 520 Communications 0 530 Utility Services 0 540 Travel and Meetings 0 560 Tuition 0 570 Printing and Binding 0 580 Insurance and Bond Premiums 0 590 Maintenance and Repair Services 0 610 Rentals 0 620 Property Taxes 0 630 Advertising 0 640 Dues and Fees 0 650 Professional and Staff Development 0 680 Information Technology Services 0 Total Services 0 0 0 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 0 740 Curricular and Media Materials 0 760 Minor Equipment 0 780 Information Technology Equipment 0 Total Supplies, Materials & Minor Equipment 0 0 0 95X-99 TRANSFERS 960 School Divisions 0 980 Organizations, Individuals and Other Entities 0 999 Recharge 0 Total Transfers 0 0 0 TOTALS 0 0 0 8
Pembina Trails School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION 400 10 20 30 40 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 81,490 81,490 330 Instructional - Teaching 0 350 Instructional - Other 41,282 204,155 245,437 360 Technical, Specialized and Service 90,817 90,817 370 Secretarial, Clerical and Other 0 380 Clinician 0 390 Information Technology 0 Total Salaries 0 0 132,099 285,645 417,744 4XX EMPLOYEES BENEFITS AND ALLOWANCES 10,747 29,195 39,942 5-6XX SERVICES 510 Professional, Technical and Specialized 50,000 50,000 520 Communications 1,300 4,000 5,300 540 Travel and Meetings 600 8,600 9,200 570 Printing and Binding 0 580 Insurance and Bond Premiums 0 590 Maintenance and Repair Services 0 610 Rentals 0 630 Advertising 0 640 Dues and Fees 0 650 Professional and Staff Development 500 1,000 1,500 680 Information Technology Services 0 Total Services 0 0 52,400 13,600 66,000 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 47,200 17,000 64,200 740 Curricular and Media Materials 0 760 Minor Equipment 0 780 Information Technology Equipment 0 Total Supplies, Materials & Minor Equipment 0 0 47,200 17,000 64,200 95X-99 TRANSFERS 980 Organizations, Individuals and Other Entities 0 999 Recharge 0 Total Transfers 0 0 0 0 0 TOTALS 0 0 242,446 345,440 587,886 9
Pembina Trails School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION 500 10 20 30 50 DIVISIONAL ADMINISTRATION INSTRUCTIONAL BUSINESS AND MANAGEMENT BOARD OF MANAGEMENT & ADMINISTRATIVE INFORMATION CODE OBJECT \ PROGRAM TRUSTEES ADMINISTRATION SERVICES SERVICES TOTALS 3XX SALARIES 310 Trustees Remuneration 206,299 206,299 320 Executive, Managerial and Supervisory 735,623 469,192 311,064 1,515,879 360 Technical, Specialized and Service 238,969 238,969 370 Secretarial, Clerical and Other 412,705 793,835 90,359 1,296,899 390 Information Technology 512,002 512,002 Total Salaries 206,299 1,387,297 1,263,027 913,425 3,770,048 4XX EMPLOYEES BENEFITS AND ALLOWANCES 10,212 132,919 180,400 105,784 429,315 5-6XX SERVICES 510 Professional, Technical and Specialized 269,500 87,000 356,500 520 Communications 8,000 52,500 59,500 3,000 123,000 540 Travel and Meetings 32,000 173,250 3,500 30,000 238,750 570 Printing and Binding 3,000 16,000 19,000 580 Insurance and Bond Premiums 130,000 130,000 590 Maintenance and Repair Services 0 610 Rentals 5,000 5,000 630 Advertising 45,000 1,500 46,500 640 Dues and Fees 135,000 44,500 20,000 2,350 201,850 650 Professional and Staff Development 23,000 42,500 9,800 27,000 102,300 680 Information Technology Services 284,100 284,100 Total Services 201,000 643,250 316,300 346,450 1,507,000 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 6,600 84,250 16,000 6,500 113,350 740 Curricular and Media Materials 7,500 500 6,500 14,500 760 Minor Equipment 4,000 2,000 6,000 780 Information Technology Equipment 89,700 89,700 Total Supplies, Materials & Minor Equipment 6,600 95,750 18,500 102,700 223,550 95X-99 TRANSFERS 960 School Divisions 1,000 1,000 980 Organizations, Individuals and Other Entities 0 999 Recharge 0 Total Transfers 1,000 0 0 1,000 TOTALS 425,111 2,259,216 1,778,227 1,468,359 5,930,913 10
Pembina Trails School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION 600 INSTRUCTIONAL AND OTHER SUPPORT SERVICES 05 10 20 30 80 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 160,627 160,627 330 Instructional - Teaching 440,451 2,125,650 985,551 51,216 3,602,868 350 Instructional - Other 1,049,230 1,049,230 360 Technical, Specialized and Service 48,153 282,560 330,713 370 Secretarial, Clerical and Other 153,143 153,143 390 Information Technology 39,358 39,358 Total Salaries 313,770 440,451 3,262,391 985,551 333,776 5,335,939 4XX EMPLOYEES BENEFITS AND ALLOWANCES 28,746 16,702 262,877 61,748 24,689 394,762 5-6XX SERVICES 510 Professional, Technical and Specialized 51,000 170,000 221,000 520 Communications 1,000 15,000 16,000 540 Travel and Meetings 3,500 9,000 12,500 560 Tuition 0 570 Printing and Binding 0 580 Insurance and Bond Premiums 0 590 Maintenance and Repair Services 0 610 Rentals 0 630 Advertising 0 640 Dues and Fees 1,200 2,000 3,200 650 Professional and Staff Development 5,000 621,000 626,000 680 Information Technology Services 75,000 75,000 Total Services 10,700 77,000 75,000 621,000 170,000 953,700 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 6,000 27,000 1,000 34,500 68,500 740 Curricular and Media Materials 2,000 26,000 28,000 760 Minor Equipment 0 780 Information Technology Equipment 0 Total Supplies, Materials & Minor Equipment 6,000 29,000 26,000 1,000 34,500 96,500 95X-99 TRANSFERS 960 School Divisions 0 980 Organizations, Individuals and Other Entities 0 Total Transfers 0 0 TOTALS 359,216 563,153 3,626,268 1,669,299 562,965 6,780,901 11
Pembina Trails School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION 700 10 20 70 80 90 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 74,131 74,131 350 Instructional - Other 0 360 Technical, Specialized and Service 850,861 850,861 370 Secretarial, Clerical and Other 70,236 70,236 390 Information Technology 0 Total Salaries 144,367 850,861 0 0 995,228 4XX EMPLOYEES BENEFITS AND ALLOWANCES 21,926 123,796 145,722 5-6XX SERVICES 510 Professional, Technical and Specialized 0 520 Communications 2,000 2,000 540 Travel and Meetings 1,000 1,000 570 Printing and Binding 0 550 Transportation of Pupils 1,393,300 80,000 140,000 1,613,300 580 Insurance and Bond Premiums 65,000 65,000 590 Maintenance and Repair Services 194,000 194,000 610 Rentals 0 630 Advertising 0 640 Dues and Fees 750 6,500 7,250 650 Professional and Staff Development 2,700 2,000 4,700 680 Information Technology Services 0 Total Services 6,450 1,660,800 80,000 0 140,000 1,887,250 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 5,000 396,000 401,000 740 Curricular and Media Materials 0 760 Minor Equipment 23,500 23,500 780 Information Technology Equipment 0 Total Supplies, Materials & Minor Equipment 5,000 419,500 0 0 424,500 95X-99 TRANSFERS 960 School Divisions 0 980 Organizations, Individuals and Other Entities 0 999 Recharge 0 Total Transfers 0 0 0 0 0 0 TOTALS 177,743 3,054,957 80,000 0 140,000 3,452,700 12
Pembina Trails School Division OPERATING FUND - EXPENSE DETAIL: FUNCTION 800 10 20 50 70 80 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 713,198 713,198 360 Technical, Specialized and Service 6,658,013 116,627 71,910 6,846,550 370 Secretarial, Clerical and Other 98,501 98,501 390 Information Technology 0 Total Salaries 811,699 6,658,013 0 116,627 71,910 7,658,249 4XX EMPLOYEES BENEFITS AND ALLOWANCES 119,694 979,051 18,125 5,703 1,122,573 5-6XX SERVICES 510 Professional, Technical and Specialized 60,000 249,000 461,000 770,000 520 Communications 8,000 35,000 6,000 49,000 530 Utility Services 2,820,000 111,000 2,931,000 540 Travel and Meetings 19,000 54,000 73,000 570 Printing and Binding 0 580 Insurance and Bond Premiums 285,000 15,000 3,200 303,200 590 Maintenance and Repair Services 1,468,000 2,545,350 20,000 290,500 4,323,850 610 Rentals 10,000 7,000 17,000 620 Property Taxes 140,000 204,000 36,000 380,000 630 Advertising 3,000 3,000 640 Dues and Fees 1,000 2,000 3,000 650 Professional and Staff Development 9,100 6,000 15,100 680 Information Technology Services 0 Total Services 97,100 5,072,000 2,545,350 356,000 797,700 8,868,150 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 8,000 1,057,400 1,065,400 740 Curricular and Media Materials 1,000 1,000 760 Minor Equipment 613,000 10,000 623,000 780 Information Technology Equipment 0 Total Supplies, Materials & Minor Equipment 9,000 1,670,400 0 0 10,000 1,689,400 960 School Divisions 999 Recharge 0 TOTALS 1,037,493 14,379,464 2,545,350 490,752 885,313 19,338,372 13
Pembina Trails School Division OPERATING FUND - DETAIL OF TRANSFERS TO (FROM) CAPITAL FUND Transfers to Capital Fund Category "D" School Buildings - Bus Reserve 500,000 Bus Purchases - Other Vehicles 119,500 Furniture/Fixtures & Equipment - Computer Hardware & Software - Assets Under Construction - Other: School Building Reserve Photo Copier Lease Building Renovations 1,157,000 295,000 60,000 2,131,500 Less: Transfers from Capital Fund - 0 Net Transfers to (from) Capital Fund 2,131,500 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 60,000 60,000 School Buses, Vehicles & Equipment 119,500 119,500 Software - Total 179,500-179,500 Note: The amounts entered here should be for the Division's own expenses only, not those funded by PSFB. 14
Pembina Trails School Division STUDENT ENROLMENTS (FRAME) AND TRANSPORTATION STATISTICS ENROLMENTS BY PROGRAM Estimated F.T.E. Enrolment September 30, 2017 REGULAR INSTRUCTION English Language - Single Track 7,823.5 Francais - Single Track - French Immersion - Single Track 1,144.0 Dual Track - English Language 2,463.4 - Francais - - French Immersion 1,633.0 - Other Bilingual - 4,096.4 Senior Years Technology Education - TOTAL NUMBER OF FULL TIME EQUIVALENT K - 12 STUDENTS 13,063.9 TRANSPORTATION OF PUPILS TRANSPORTED STUDENTS (September 30) 2,625 TOTAL KILOMETERS - LOG BOOK (For the period ended June 30) 847,000 TOTAL KILOMETERS - BUS ROUTES (For the period ended June 30) 651,000 LOADED KILOMETERS (For the period ended June 30) 374,000 15
Pembina Trails School Division FULL TIME EQUIVALENT PERSONNEL EMPLOYED For the 2017/18 Fiscal Year FUNCTION FUNCTION FUNCTION FUNCTION FUNCTION FUNCTION FUNCTION FUNCTION CODE OBJECT \ FUNCTION 100 200 300 400 500 600 700 800 TOTALS 320 Executive, Managerial, and Supervisory 54.00 2.00 1.50 11.55 1.00 1.00 8.00 79.05 330 Instructional - Teaching 770.51 99.74 29.83 900.08 350 Instructional - Other 32.64 424.44 11.50 25.22 493.80 360 Technical, Specialized and Service 16.49 4.66 4.00 16.56 15.66 130.73 188.10 370 Secretarial, Clerical and Other 77.00 5.00 24.25 3.00 1.38 2.00 112.63 380 Clinician 28.35 28.35 390 Information Technology 12.66 1.00 8.50 0.50 22.66 16 TOTALS (excluding Trustees) 963.30 560.53 0.00 17.66 48.30 76.11 18.04 140.73 1,824.67 510 Clinicians contracted/outsourced/private or employed by other divisions on a Full Time Equivalent basis 310 TRUSTEES 9.00
Pembina Trails School Division : 2017/18 FRAME Budget CALCULATION OF ADMINISTRATION COSTS AS A PERCENTAGE OF TOTAL EXPENSES Administration Costs Divisional Administration, Function 500 5,930,913 Less: Liability Insurance 120,000 Administration portion of self-funded expenses (see below) 927,439 * Trustee election costs - Expense Base 4,883,474 (A) Total Operating Expenses 166,420,961 Plus: Transfers to Capital 2,131,500 Less: Adult Learning Centres, Function 300 0 168,552,461 (B) Percentage (A) / (B) 2.90% Maximum Allowable Percentage 3.50% Calculation of Maximum Allowable Percentage: If F.T.E. Enrolment is 5,000 or over = 3.50% If F.T.E. Enrolment is 1,000 or less = 4.25% If F.T.E. Enrolment is between 1,000 and 5,000, calculated as: 3.5% + (5,000 division enrolment X 0.0001875%) to a maximum of 4.25% 5.0% limit for Northern divisions Self-Funded Expenses (fully offset by incremental revenues): Foreign Student Programs Expenses (1) Instructional 790,744 Administration (deducted above) 927,439 * Other: - - 1,718,183 Associated Revenue (2) 2,410,000 Self-Administered Pension Plans Expenses (1) Administration (deducted above) - * Other: - - 0 Associated Revenue (2) - (1) Incremental costs of the program. (2) Tuition fees from foreign students or the pension plan administration fee. 17
Pembina Trails School Division : 2017/18 FRAME Budget CALCULATION OF ALLOWABLE AND UNSUPPORTED EXPENSES CALCULATION OF ALLOWABLE EXPENSES R E D U C T I O N S T O E X P E N S E S OTHER NON-PROVINCIAL SOURCES ADJUSTMENTS OTHER PROVINCIAL TUITION, TO CATEGORICAL PROGRAM GOVERNMENT TRANSFER AND FUNCTION / PROGRAM TOTAL EXPENSES SUPPORT SUPPORT REVENUE RESIDUAL FEES OTHER ALLOWABLE EXPENSES < < < < < (from Appendix A) > > > > > < < < < < (from Appendix B) > > > > > EXPENSES 210-260 Student Support Services 26,812,724 0 6,604,410 0 45,000 0 0 20,163,314 270 Counselling and Guidance 3,318,950 0 0 0 0 0 0 3,318,950 300 Adult Learning Centres 0 0 0 0 400 Community Education and Services 587,886 164,543 0 0 0 0 620 Library / Media Centre 3,626,268 0 0 0 0 0 0 3,626,268 630 Professional and Staff Development 1,669,299 0 0 0 0 0 0 1,669,299 800 Operations and Maintenance 19,338,372 0 0 330,060 0 0 565,000 18,443,312 ALLOCATED ADJUSTMENTS/REDUCTIONS 0 6,768,953 330,060 45,000 0 565,000 UNALLOCATED ADJUSTMENTS/REDUCTIONS 414,500 5,603,973 83,900 4,266,404 3,002,000 267,000 (1) TOTALS 55,353,499 414,500 12,372,926 413,960 4,311,404 3,002,000 832,000 47,221,143 18 OTHER FUNCTION/PROGRAMS EXPENSES 111,067,462 TOTAL EXPENSES 166,420,961 CALCULATION OF UNSUPPORTED EXPENSES OTHER FUNCTION/PROGRAMS EXPENSES 111,067,462 TOTAL ALLOWABLE EXPENSES 47,221,143 TOTAL UNALLOCATED ADJUSTMENTS/REDUCTIONS (1) (12,808,777) Base Support (from page 2) (38,615,537) Formula Guarantee (from page 2) (211,923) SCHOOL BUS AMORTIZATION (from F/S) 368,356 TOTAL UNSUPPORTED EXPENSES 107,020,724
Pembina Trails School Division : 2017/18 FRAME Budget CALCULATION OF ALLOWABLE EXPENSES (refer to "Allow Guide") APPENDIX A ADJUSTMENTS TO EXPENSES: Function/ Amount CATEGORICAL SUPPORT TO BE ALLOCATED (enter deductions as negative amounts) Program Special Needs: Coordinator/Clinician Capitalized Energy Mgmt. Systems Costs (add) (1), (2) 800 (A) Maximum Support 967,125 Capitalized Section "D" School Bldgs. Costs (add) (1) 800 (B) Eligible Expenses 2,831,895 Transfers from Capital Fund (deduct) 800 0 (C) Less related revenues Leased Non-School Space (deduct) 800 (D) Allowable Expenses (B) - (C) 2,831,895 # Other Capitalized Equipment and Vehicles (2) # (please specify item and Function/Program) Eligible Support (lesser of A or D) 967,125 Photocopier Lease Unallocated 295,000 Special Needs: Level 2 and 3 5,637,285 Maintenance Vehicles Unallocated 119,500 Aboriginal Academic Achievement 333,000 # Literacy & Numeracy 1,031,600 # # Small Schools # (A) Maximum Support # (B) Program Expenses # Eligible Support (lesser of A or B) 0 # # Board and Room # (A) Maximum Support # (B) Program Expenses Eligible Support (lesser of A or B) 0 Total Adjustments to Expenses (carried to page 18) 414,500 Early Childhood Development 164,543 (1) Net of all related revenues. (2) For capitalized energy management systems costs and other capitalized items, lease and loan Total allocable Categorical Support (carried to Allow Input) 8,133,553 payments for eligible equipment may be included. Non-allocable Categorical Support 4,239,373 Total Categorical Support (carried to page 18) 12,372,926 19 OTHER PROGRAM SUPPORT: School Buildings Support: "D" Projects 330,060 CALCULATION OF ALLOWABLE SCHOOL BUILDINGS SUPPORT "D" EXPENSES: Technology Education Equipment & Skills Strategy Equipment Enhancement 83,900 Other Minor Capital Support 0 Program 850 School Building Repairs & Replacements 2,545,350 Curricular Materials Prior Year Support 0 PLUS: Capitalized Section "D" Expenses (net) 0 Grounds 0 Amount carried forward to 413,960 LESS: Related revenue other than "D" Support Allowable Section "D" Expenses (C) 2,545,350 < OR > Expenses to be used for calculating "D" Grant. Enter an amount to overwrite if different from above. (D) 2,545,350 (cannot be more than amount on line "C") Refer to page 2 of the Allowable Expenses Guide when completing this section.
Pembina Trails School Division : 2017/18 FRAME Budget CALCULATION OF ALLOWABLE AND UNSUPPORTED EXPENSES APPENDIX B OTHER PROVINCIAL GOVERNMENT REVENUE: Allocable Non-allocable Total Other Dept. of Education General Support Grant 2,617,000 2,617,000 Education Property Tax Credit 21,216,523 21,216,523 Tax Incentive Grant 4,798,982 4,798,982 All other 1,610,320 1,610,320 Other Provincial Government Departments 84,084 84,084 Total Revenue 1,694,404 28,632,505 30,326,909 ALL REVENUES REPORTED ON THIS PAGE, EXCEPT THOSE SHADED, MUST BE DEDUCTED FROM TOTAL EXPENSES ON PAGE 18 UNLESS THERE ARE SPECIAL CIRCUMSTANCES WHICH WOULD MAKE AN ALLOCATION IMPRACTICAL OR INAPPROPRIATE. IN THOSE LIMITED CASES, REASONS FOR NOT ALLOCATING MUST BE PROVIDED BELOW. NON-PROVINCIAL SOURCES: Allocable Non-allocable Total Federal Government Tuition Fees 0 0 All other 0 0 Municipal Government Special Requirement less Property Tax Credit 81,157,025 81,157,025 Other 0 0 OTHER PROVINCIAL GOVERNMENT REVENUE: Other School Divisions Total Revenue 30,326,909 Tuition Fees 0 0 Education Property Tax Credit (21,216,523) Transfer Fees 592,000 592,000 Tax Incentive Grant (4,798,982) Residual Fees 0 0 PROVINCIAL REVENUE FOR EQUALIZATION 4,311,404 All other 0 0 (to agree with Other Provincial Gov't Revenue on page 18) First Nations Tuition Fees 0 0 NON-PROVINCIAL SOURCES: All other 0 0 TOTAL ALLOCABLE FEES 3,002,000 Private Organizations and Individuals (Tuition, Transfer and Residual Fees) Tuition Fees 2,410,000 2,410,000 Ancillary Services 780,000 780,000 Other Sources TOTAL ALLOCABLE OTHER REVENUE 832,000 Interest 80,000 80,000 Donations 0 0 Other 52,000 52,000 TOTAL ALLOCABLE NON-PROV. SOURCES 3,834,000 Total Revenue 3,834,000 81,237,025 85,071,025 20