EVERGREEN SCHOOL DIVISION

Schools' Finance Branch 511-1181 Portage Avenue Winnipeg, Manitoba R3G 0T3 EVERGREEN SCHOOL DIVISION P.O. BOX 1200 GIMLI, MANITOBA R0C 1B0 FRAME BUDGET FOR THE FISCAL YEAR ENDING JUNE 30, 2017

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

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

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

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

Evergreen School Division OPERATING FUND - REVENUE DETAIL NON-PROVINCIAL GOVERNMENT SOURCES Federal Government Tuition Fees - Transportation of Pupils - French Language Monitor - English as an Additional Language (Adults) - Other: - 0 Municipal Government Special Requirement 11,876,738 Less: Education Property Tax Credit (2,616,668) Less: Tax Incentive Grant (1,595,317) 7,664,753 Other: - 7,664,753 Other School Divisions Tuition Fees - Transfer Fees 25,000 Residual Fees 20,000 Transportation of Pupils - Other: - First Nations Tuition Fees 110,000 Transportation of Pupils - Other: - 45,000 Private Organizations and Individuals (Includes GBE's) Regular Tuition - International Tuition - Continuing Education - Other Tuition: - Food Service - Government Business Enterprises (GBE's) - Other: - Parking Fees Building Rentals Substitute Fees Misc.Transportation, Maintenance OPTC Support Other Sources Interest 9,000 Donations - Other: - 110,000 2,500 7,000 4,000 35,000 5,000 53,500 TOTAL NON-PROVINCIAL GOVERNMENT REVENUE 7,882,253 4 9,000

Evergreen 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 2017 2016 Regular Support Learning and Divisional Support and OBJECT Instruction Services Centres Services Administration Services Transportation Maintenance Fiscal TOTALS TOTALS Salaries 8,792,500 2,906,000-61,500 532,200 532,100 879,800 970,000 14,674,100 14,450,000 Employees Benefits and Allowances 761,300 347,500-9,500 69,300 45,350 151,700 173,050 1,557,700 1,529,950 5 Services 279,850 130,100-1,000 239,000 99,871 70,300 1,210,850 2,030,971 1,990,271 Supplies, Materials and Minor Equipment 934,383 52,800-3,000 16,000 40,600 445,000 330,000 1,821,783 1,829,806 Short Term Loan Interest and Bank Charges 15,000 15,000 12,000 Bad Debt Expense - 0 0 (PAYROLL TAX) Transfers 57,000 0 0 0 1,000 5,500 0 0 310,000 373,500 364,500 TOTALS 10,825,033 3,436,400 0 75,000 857,500 723,421 1,546,800 2,683,900 325,000 20,473,054 20,176,527

6 Evergreen 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 937,000 937,000 330 Instructional - Teaching 0 7,104,500 116,000 7,220,500 350 Instructional - Other 170,000 170,000 360 Technical, Specialized and Service 0 370 Secretarial, Clerical and Other 335,000 335,000 390 Information Technology 130,000 130,000 Total Salaries 1,402,000 7,274,500 0 0 0 116,000 8,792,500 4XX EMPLOYEES BENEFITS AND ALLOWANCES 134,600 617,000 9,700 761,300 5-6XX SERVICES 510 Professional, Technical and Specialized 41,000 41,000 520 Communications 55,900 2,500 58,400 540 Travel and Meetings 15,800 25,800 41,600 560 Tuition 0 570 Printing and Binding 0 580 Insurance and Bond Premiums 0 590 Maintenance and Repair Services 18,000 30,000 48,000 610 Rentals 11,000 11,000 630 Advertising 6,500 6,500 640 Dues and Fees 400 3,500 3,900 650 Professional and Staff Development 6,500 6,500 680 Information Technology Services 2,950 60,000 62,950 Total Services 99,550 180,300 0 0 0 0 279,850 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 21,000 444,724 465,724 740 Curricular and Media Materials 111,600 111,600 760 Minor Equipment 119,087 119,087 780 Information Technology Equipment 237,972 237,972 Total Supplies, Materials & Minor Equipment 21,000 913,383 0 0 0 0 934,383 95X-99 TRANSFERS 960 School Divisions 35,000 22,000 57,000 980 Organizations, Individuals and Other Entities 0 Total Transfers 0 35,000 0 22,000 0 0 57,000 TOTALS 1,657,150 9,020,183 0 22,000 0 125,700 10,825,033 * 90% or more of enrolment is in one of the following instructional programs: English Language, Français, French Immersion. ** includes multi-track schools.

7 Evergreen 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 162,000 162,000 330 Instructional - Teaching 5,000 600,000 408,000 1,013,000 350 Instructional - Other 38,000 1,220,000 230,000 8,500 1,496,500 360 Technical, Specialized and Service 0 370 Secretarial, Clerical and Other 42,000 42,000 380 Clinician 192,500 192,500 390 Information Technology 0 Total Salaries 204,000 230,500 0 1,225,000 830,000 416,500 2,906,000 4XX EMPLOYEES BENEFITS AND ALLOWANCES 20,800 16,500 180,000 92,000 38,200 347,500 5-6XX SERVICES 510 Professional, Technical and Specialized 55,000 12,000 67,000 520 Communications 6,500 2,400 8,900 540 Travel and Meetings 13,500 11,000 1,200 4,500 500 30,700 560 Tuition 0 570 Printing and Binding 0 580 Insurance and Bond Premiums 0 590 Maintenance and Repair Services 3,000 3,000 610 Rentals 4,000 500 4,500 630 Advertising 1,500 1,500 640 Dues and Fees 2,500 2,000 4,500 650 Professional and Staff Development 6,000 6,000 680 Information Technology Services 4,000 4,000 Total Services 35,500 13,400 0 62,200 6,500 12,500 130,100 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 4,000 5,000 7,000 7,000 23,000 740 Curricular and Media Materials 4,000 5,000 3,000 4,250 7,550 23,800 760 Minor Equipment 6,000 6,000 780 Information Technology Equipment 0 Total Supplies, Materials & Minor Equipment 8,000 10,000 0 16,000 4,250 14,550 52,800 95X-99 TRANSFERS 960 School Divisions 0 980 Organizations, Individuals and Other Entities 0 Total Transfers 0 0 0 0 0 TOTALS 268,300 270,400 0 1,483,200 932,750 481,750 3,436,400

8 Evergreen 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

9 Evergreen 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 0 330 Instructional - Teaching 0 350 Instructional - Other 61,500 61,500 360 Technical, Specialized and Service 0 370 Secretarial, Clerical and Other 0 380 Clinician 0 390 Information Technology 0 Total Salaries 0 0 0 61,500 61,500 4XX EMPLOYEES BENEFITS AND ALLOWANCES 9,500 9,500 5-6XX SERVICES 510 Professional, Technical and Specialized 0 520 Communications 0 540 Travel and Meetings 0 570 Printing and Binding 0 580 Insurance and Bond Premiums 0 590 Maintenance and Repair Services 0 610 Rentals 0 630 Advertising 1,000 1,000 640 Dues and Fees 0 650 Professional and Staff Development 0 680 Information Technology Services 0 Total Services 0 0 0 1,000 1,000 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 3,000 3,000 740 Curricular and Media Materials 0 760 Minor Equipment 0 780 Information Technology Equipment 0 Total Supplies, Materials & Minor Equipment 0 0 0 3,000 3,000 95X-99 TRANSFERS 980 Organizations, Individuals and Other Entities 0 999 Recharge 0 Total Transfers 0 0 0 0 0 TOTALS 0 0 0 75,000 75,000

10 Evergreen 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 105,000 105,000 320 Executive, Managerial and Supervisory 158,000 129,200 287,200 360 Technical, Specialized and Service 0 370 Secretarial, Clerical and Other 140,000 140,000 390 Information Technology 0 Total Salaries 105,000 158,000 269,200 0 532,200 4XX EMPLOYEES BENEFITS AND ALLOWANCES 1,500 13,400 54,400 69,300 5-6XX SERVICES 510 Professional, Technical and Specialized 23,500 23,500 520 Communications 1,000 2,000 6,000 9,000 540 Travel and Meetings 28,000 11,000 4,500 43,500 570 Printing and Binding 0 580 Insurance and Bond Premiums 26,000 26,000 590 Maintenance and Repair Services 3,000 44,500 47,500 610 Rentals 2,000 2,000 630 Advertising 2,500 2,500 640 Dues and Fees 36,000 1,500 2,000 39,500 650 Professional and Staff Development 33,000 7,000 5,500 45,500 680 Information Technology Services 0 Total Services 98,000 21,500 75,000 44,500 239,000 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 5,000 1,000 6,500 12,500 740 Curricular and Media Materials 2,000 2,000 760 Minor Equipment 0 780 Information Technology Equipment 1,500 1,500 Total Supplies, Materials & Minor Equipment 5,000 1,000 10,000 0 16,000 95X-99 TRANSFERS 960 School Divisions 0 980 Organizations, Individuals and Other Entities 1,000 1,000 999 Recharge 0 Total Transfers 1,000 0 0 1,000 TOTALS 210,500 193,900 408,600 44,500 857,500

11 Evergreen 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 62,000 62,000 330 Instructional - Teaching 81,900 233,200 315,100 350 Instructional - Other 155,000 155,000 360 Technical, Specialized and Service 0 370 Secretarial, Clerical and Other 0 390 Information Technology 0 Total Salaries 62,000 81,900 155,000 233,200 0 532,100 4XX EMPLOYEES BENEFITS AND ALLOWANCES 3,200 5,600 25,000 11,550 45,350 5-6XX SERVICES 510 Professional, Technical and Specialized 0 520 Communications 2,000 2,000 540 Travel and Meetings 3,500 3,500 560 Tuition 0 570 Printing and Binding 0 580 Insurance and Bond Premiums 1,200 1,200 590 Maintenance and Repair Services 0 610 Rentals 0 630 Advertising 500 500 640 Dues and Fees 500 500 650 Professional and Staff Development 87,671 87,671 680 Information Technology Services 4,500 4,500 Total Services 0 5,500 5,000 87,671 1,700 99,871 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 4,000 3,600 4,000 11,600 740 Curricular and Media Materials 29,000 29,000 760 Minor Equipment 0 780 Information Technology Equipment 0 Total Supplies, Materials & Minor Equipment 0 4,000 32,600 0 4,000 40,600 95X-99 TRANSFERS 960 School Divisions 0 980 Organizations, Individuals and Other Entities 5,500 5,500 Total Transfers 5,500 5,500 TOTALS 65,200 97,000 217,600 332,421 11,200 723,421

12 Evergreen 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 42,000 42,000 350 Instructional - Other 0 360 Technical, Specialized and Service 819,800 819,800 370 Secretarial, Clerical and Other 18,000 18,000 390 Information Technology 0 Total Salaries 60,000 819,800 0 0 879,800 4XX EMPLOYEES BENEFITS AND ALLOWANCES 15,700 136,000 151,700 5-6XX SERVICES 510 Professional, Technical and Specialized 3,000 3,000 520 Communications 2,250 4,000 6,250 540 Travel and Meetings 250 6,500 9,000 15,750 570 Printing and Binding 0 550 Transportation of Pupils 3,000 3,000 580 Insurance and Bond Premiums 900 21,500 22,400 590 Maintenance and Repair Services 2,000 10,000 12,000 610 Rentals 500 500 630 Advertising 2,000 2,000 640 Dues and Fees 400 400 650 Professional and Staff Development 1,500 3,500 5,000 680 Information Technology Services 0 Total Services 7,800 50,500 3,000 0 9,000 70,300 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 5,000 430,000 435,000 740 Curricular and Media Materials 0 760 Minor Equipment 10,000 10,000 780 Information Technology Equipment 0 Total Supplies, Materials & Minor Equipment 5,000 440,000 0 0 445,000 95X-99 TRANSFERS 960 School Divisions 0 980 Organizations, Individuals and Other Entities 0 999 Recharge (15,000) 15,000 0 Total Transfers 0 (15,000) 0 0 15,000 0 TOTALS 88,500 1,431,300 3,000 0 24,000 1,546,800

13 Evergreen 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 42,000 42,000 360 Technical, Specialized and Service 890,000 20,000 910,000 370 Secretarial, Clerical and Other 18,000 18,000 390 Information Technology 0 Total Salaries 60,000 890,000 0 20,000 0 970,000 4XX EMPLOYEES BENEFITS AND ALLOWANCES 15,700 153,900 3,450 173,050 5-6XX SERVICES 510 Professional, Technical and Specialized 31,500 1,000 32,500 520 Communications 2,500 4,500 800 7,800 530 Utility Services 463,000 65,000 528,000 540 Travel and Meetings 500 2,000 2,500 570 Printing and Binding 0 580 Insurance and Bond Premiums 900 130,000 130,900 590 Maintenance and Repair Services 2,000 102,000 200,000 22,250 110,000 436,250 610 Rentals 500 1,000 1,500 620 Property Taxes 36,000 28,500 64,500 630 Advertising 500 2,000 2,500 640 Dues and Fees 400 400 650 Professional and Staff Development 1,500 2,500 4,000 680 Information Technology Services 0 Total Services 8,800 774,500 200,000 117,550 110,000 1,210,850 7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT 710 Supplies 5,000 242,000 48,000 5,000 300,000 740 Curricular and Media Materials 0 760 Minor Equipment 30,000 30,000 780 Information Technology Equipment 0 Total Supplies, Materials & Minor Equipment 5,000 272,000 48,000 5,000 0 330,000 960 School Divisions 999 Recharge 0 TOTALS 89,500 2,090,400 248,000 146,000 110,000 2,683,900

Evergreen School Division OPERATING FUND - DETAIL OF TRANSFERS TO (FROM) CAPITAL FUND Transfers to Capital Fund Category "D" School Buildings - Bus Reserve 198,434 Bus Purchases - Other Vehicles - Furniture/Fixtures & Equipment - Computer Hardware & Software - Assets Under Construction - Other: Capital Loan Payments - 187,500 385,934 Less: Transfers from Capital Fund - 0 Net Transfers to (from) Capital Fund 385,934 CAPITAL EXPENDITURES FOR STATISTICS CANADA (include additions to work in progress) New Assets/ Renovation/Retrofit Purchase of Used Cdn. Assets Total Capital Expenses Land - Building Construction - School Buses, Vehicles & Equipment - Software - Total - - - Note: The amounts entered here should be for the Division's own expenses only, not those funded by PSFB. 14

Evergreen School Division STUDENT ENROLMENTS (FRAME) AND TRANSPORTATION STATISTICS ENROLMENTS BY PROGRAM Estimated F.T.E. Enrolment September 30, 2016 REGULAR INSTRUCTION English Language - Single Track 1,349.5 Francais - Single Track - French Immersion - Single Track - Dual Track - English Language - - Francais - - French Immersion - - Other Bilingual - 0.0 Senior Years Technology Education 20.0 TOTAL NUMBER OF FULL TIME EQUIVALENT K - 12 STUDENTS 1,369.5 TRANSPORTATION OF PUPILS TRANSPORTED STUDENTS (September 30) 960 TOTAL KILOMETERS - LOG BOOK (For the period ended June 30) 800,000 TOTAL KILOMETERS - BUS ROUTES (For the period ended June 30) 769,000 LOADED KILOMETERS (For the period ended June 30) 500,000 15

Evergreen School Division FULL TIME EQUIVALENT PERSONNEL EMPLOYED For the 2016/17 Fiscal Year 16 FUNCTION FUNCTION FUNCTION FUNCTION FUNCTION FUNCTION FUNCTION FUNCTION CODE OBJECT \ FUNCTION 100 200 300 400 500 600 700 800 TOTALS 320 Executive, Managerial, and Supervisory 8.75 1.30 2.20 0.50 0.50 0.50 13.75 330 Instructional - Teaching 83.43 12.34 2.42 98.19 350 Instructional - Other 5.20 49.80 1.75 6.10 62.85 360 Technical, Specialized and Service 16.00 20.45 36.45 370 Secretarial, Clerical and Other 8.75 1.00 3.30 0.50 0.50 14.05 380 Clinician 2.00 2.00 390 Information Technology 2.00 2.00 TOTALS (excluding Trustees) 108.13 66.44 0.00 1.75 5.50 9.02 17.00 21.45 229.29 510 Clinicians contracted/outsourced/private or employed by other divisions on a Full Time Equivalent basis 0.00 310 TRUSTEES 9.00

Evergreen School Division : 2016/17 FRAME Budget CALCULATION OF ADMINISTRATION COSTS AS A PERCENTAGE OF TOTAL EXPENSES Administration Costs Divisional Administration, Function 500 857,500 Less: Liability Insurance 26,000 Administration portion of self-funded expenses (see below) 0 * Trustee election costs - Expense Base 831,500 (A) Total Operating Expenses 20,473,054 Plus: Transfers to Capital 385,934 Less: Adult Learning Centres, Function 300 0 20,858,988 (B) Percentage (A) / (B) 3.99% Maximum Allowable Percentage 4.18% Calculation of Maximum Allowable Percentage: If F.T.E. Enrolment is 5,000 or over = 3.50% If F.T.E. Enrolment is 1,000 or less = 4.25% If F.T.E. Enrolment is between 1,000 and 5,000, calculated as: 3.5% + (5,000 division enrolment X 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 - Administration (deducted above) - * Other: - - 0 Associated Revenue (2) - 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

Evergreen School Division : 2016/17 FRAME Budget CALCULATION OF ALLOWABLE AND UNSUPPORTED EXPENSES 8-Mar-16 18 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 2,954,650 0 881,830 0 32,000 0 5,000 2,035,820 270 Counselling and Guidance 481,750 0 0 0 0 0 0 481,750 300 Adult Learning Centres 0 0 0 0 400 Community Education and Services 75,000 14,694 0 0 0 0 620 Library / Media Centre 217,600 0 0 0 0 0 0 217,600 630 Professional and Staff Development 332,421 0 34,456 0 0 0 0 297,965 800 Operations and Maintenance 2,683,900 0 0 60,180 0 0 19,500 2,604,220 ALLOCATED ADJUSTMENTS/REDUCTIONS 0 930,980 60,180 32,000 0 24,500 UNALLOCATED ADJUSTMENTS/REDUCTIONS 0 1,361,120 23,900 444,667 155,000 29,000 (1) TOTALS 6,745,321 0 2,292,100 84,080 476,667 155,000 53,500 5,637,355 OTHER FUNCTION/PROGRAMS EXPENSES TOTAL EXPENSES 20,473,054 13,727,733 OPEN OR CLOSE DETAIL CALCULATION OF UNSUPPORTED EXPENSES OTHER FUNCTION/PROGRAMS EXPENSES 13,727,733 TOTAL ALLOWABLE EXPENSES 5,637,355 TOTAL UNALLOCATED ADJUSTMENTS/REDUCTIONS (1) (2,013,687) OPEN OR CLOSE DETAIL Base Support (from page 2) (4,753,233) Formula Guarantee (from page 2) (1,158,670) SCHOOL BUS AMORTIZATION (from F/S) 200,912 TOTAL UNSUPPORTED EXPENSES 11,640,410

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

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