Calgary Bard f Educatin Blck cding prcess and guidelines Updated July, 2017 PURPOSE Alberta Educatin requires that the CBE cdes revenues and expenses t indicate the prgram r blck. The fllwing dcument describes the CBE s interpretatin f the cding guidelines and the methdlgy emplyed t ensure that ur financial items are cded prperly and in accrdance with the guidelines. Alberta Educatin s cding guidelines are as fllws, per the 2017 AFS Guidelines and CBE applicatin f the guidelines is in blue fnt. PROCESS ANNUAL On an annual basis during budget preparatin, the CBE s accunts will be reviewed fr crrect applicatin f the guidelines by Crprate Planning and Reprting staff. The fllwing prcess will be fllwed: 1. Review Alberta Educatin Guidelines and identify any changes that wuld impact the established prcess. Make necessary adjustments. Similarly, review the CBE rganizatinal structure and Service Unit functin and adjust the prcess fr significant changes. 2. Review verall cding f Service Units/departments that generally fall int ne blck. This invlves scanning the Budget System reprts and identifying any expenses that are being cded utside f the expected blck and reviewing thse unusual items. Chief Superintendent s Office (admin) Legal Affairs (admin) Learning (inst) Area Offices (inst) Schls (inst) FES (except leasing and transprtatin) (PO&M) Human Resurces (multiple blcks depending n activity) Finance / IT (multiple blcks depending n activity) Cmmunicatins (multiple blcks depending n activity) Transprtatin (transprtatin) Chink Learning (external) Nn supervisin (external)
3. Review the staffing lists f the Service Units that d nt generally fall cmpletely under ne blck. Review these lists with the Finance Reps and Superintendents t ensure that staff psitins are cded prperly fr their functin in accrdance with the CBE Blck Cding Criteria. Finance & Supply Chain Services Infrmatin Technlgy Human Resurces Cmmunicatins Glbal Learning 4. Scan all budget accunts and identify nn-salary and Benefits accunts that are in excess f $500,000. Review these budgets t ensure cded cnsistently in accrdance with the CBE Blck Cding Criteria. ONGOING On an nging basis the fllwing steps shuld be fllwed. 1. When psitins are filled, Finance Reps shuld cnfirm with the Manager/Directr that the purpse f the psitin has nt changed and that the cding previusly set up cntinues t be crrect and in accrdance with the CBE Blck Cding Criteria 2. When new initiatives r rerganizatins are planned, Finance Representatives shuld cnsult the CBE Blck Cding Criteria and ensure that the apprpriate blck cde is used.
CBE INTERPRETATION AND APPLICATION OF THE CRITERIA BUDGETED STATEMENT OF OPERATIONS EXPENSES (BY PROGRAM) 1. Instructin: Early Childhd Services and Grades 1 12 instructin is the prvisin f activities dealing directly with r aiding in the teaching f students r imprving the quality f teaching. The csts f persnnel, services, supplies, and furnishings and equipment are allcated t the prgram, alng with capital equipment amrtizatin n the basis f the direct benefit r service cntributed. All academic, vcatinal and technical curses, alng with rganized instructinal activities which may be remedial and/r develpmental in nature are included in this definitin. Supprt t instructin is classified in tw grups: Schl Administratin and Instructin Supprt Schl administratin and instructin supprt includes the prvisin f activities at schl level that d nt prvide direct instructin t the student in the classrm. Csts fr these activities include: Release time and allwances fr principals, vice-principals, assistant principals, department heads and crdinatrs; Clerical and supprt staff (staff nt wrking directly in classrms in supprt f students, but in an administrative supprt rle) remuneratin; Library, cunseling and testing services prvided by schl-based staff; Supprt services prvided frm utside the schl (such as cntracted services fr assessments, therapy fr students, etc.) at the schl's discretin and supprted by the schl's budget; Cmmunicatins and dcument reprductin equipment fr instructinal supprt staff; Administrative services, cntracts and supplies. System Instructinal Supprt (SIS) SIS cnsists f activities f certificated and nn-certified staff acrss the schl jurisdictin fr system-based instructin services t: Supprt the implementatin f instructin and curriculum; Cver ther bards' csts, paid t a hsting bard in a cnsrtia fr services such as film libraries, reginal assessment services and prfessinal develpment cnsrtiums; Audit Schl Generated Funds; Crdinate in-service instructin t schl staff; Assist teachers with prgram delivery; Implement system-wide change initiatives (e.g., curriculum, library, cunselling and testing services); and Liability insurance related t instructinal persnnel.
These activities are at the discretin f the bard and are budgeted at the system level. Generally, schl generated fund revenues & expenses may be classified t instructin if it relates t bradening the educatinal experience f qualifying students. CBE interpretatin: The CBE emplys a balanced centralized/decentralized mdel. Principals are given the authrity t make staffing and prgramming decisins fr their particular schl, hwever central supprts are prvided in cases where it is mre ecnmical t prvide the instructinal supprts centrally r at an Area-based level. As such, in additin t activity directly in schls, many central activities are als cded t Instructin as they supprt the delivery f instructin and/r remve a clerical burden frm the schls that schl-based staff wuld therwise be respnsible fr. Instructin expenses include All schls expenses csts assciated with the delivery f instructin Office buildings, systems and technlgies Csts assciated with schls and system instructinal supprt staff are allcated prprtinately as a prprtin f FTEs cded t instructin utilizing the system/building. As the CBE runs a decentralized mdel, many centralized staff that directly supprt the delivery f instructin in schls are based at the Educatin Centre. Learning Supprt SU supprt the implementatin f instructin and curriculum Area Offices Assist teachers with prgram delivery supprt the implementatin f instructin and curriculum They are nt cnsidered t be part f the Administrative blck because while they are the link between the central ffice and the schls, they are nt respnsible fr planning at the system level Cmmunicatins Psitins that supprt schls with media and cmmunicatin services Glbal Learning supprt the implementatin f instructin and curriculum The nn-external prtin f Glbal Learning Facilities and Envirnmental Services Special telephne lines f schls t allw fr the delivery f instructin. The prtin f the caretaker s cst fr the building where the staff f system instructinal services resides. Supprt the instructinal prgram and accmmdatin planning fr schl buildings. Supprt the inspectin f the safety cnditins f the equipment at the shps t allw fr safe delivery f instructin. F/TS Liability insurance f schl buildings and instructinal persnnel Cst assciated with schl financial management and fee prcessing Csts assciated with central finance staff that remve an administrative burden frm schls. The CBE strives t make administrative wrk as easy fr schls as pssible and therefre has made sme prcesses
central that wuld therwise fall t schl-based staff (schl financial management, fee prcessing, staffing changes/psitin management, prcessing POs) Technlgy staff and csts directly supprting the delivery f schl instructin Human Resurces Supprt schl staff leadership develpment Emplyee health resurces prgram fr schl staff Cst assciated with direct recruitment and advisry fr schl permanent and temprary staff 2. Operatins & Maintenance f Schls and Maintenance Shps (PO&M): Activities that relate t the jurisdictin's respnsibility fr the cnstructin, peratin, maintenance, safety and security f all buildings, including csts relating t the supervisin f this prgram. Csts assciated with this prgram include: Remuneratin expenses fr the supervisr f peratins and maintenance f schl facilities and all clerical and supprt staff assciated with this prgram; Repair, maintenance and security f schl buildings, equipment and grunds including services, cntracts and supplies; Csts related t cleaning and janitrial activities and supplies in schl facilities; Csts f utilities fr schl and maintenance facilities; Liability insurance related t the prprtin f maintenance persnnel; Prperty insurance n schl building and maintenance facilities; Amrtizatin f schl and shp facilities, and vehicles and equipment that was purchased with PO&M revenues, with a histric cst f $5000 r greater; General peratinal csts assciated with the maintenance prgrams; Csts assciated with maintenance supervisry staff invlved in capital planning; Csts assciated with Occupatinal Health and Safety activities; Emergency Planning; and Facilities Planning and Develpment The entire planning, develpment and cnstructin cycle fr capital building prjects carried ut by central ffice. CBE interpretatin: Office f the Supt and FES Financial Supprt csts f the supervisr f peratins and maintenance f schl facilities and all clerical and supprt staff assciated with the prgram IMR, Crprate Security, Security Repair, maintenance and security f schl buildings, equipment and grunds including services, cntracts and supplies Envirnmental Services assets/amrtizatin Amrtizatin f schl and shp facilities, and vehicles and equipment that was purchased with PO&M revenues, with a histric cst f $5000 r greater;
Utilities (except thse assciated with Admin buildings) Csts f utilities fr schl and maintenance facilities Architectural and Engineering, Integrated Wrkplace Systems, Capital and Urban Planning, Leasing and Prperty Management Facilities Planning and Develpment The entire planning, develpment and cnstructin cycle fr capital building prjects carried ut by central ffice. Facility Operatins Office, Facility Operatins Areas, Facility Maintenance Areas, Remuneratin expenses fr the supervisr f peratins and maintenance f schl facilities and all clerical and supprt staff assciated with this prgram Csts related t cleaning and janitrial activities and supplies in schl facilities Central Facility Services Remuneratin expenses fr the supervisr f peratins and maintenance f schl facilities and all clerical and supprt staff assciated with this prgram Repair, maintenance and security f schl buildings, equipment and grunds including services, cntracts and supplies; General peratinal csts assciated with the maintenance prgrams; Integratin and Envirnmental Services, Accmmdatin Planning, Administratin Facilities, Facilities Planning and Develpment The entire planning, develpment and cnstructin cycle fr capital building prjects carried ut by central ffice. F/TS Facilities Planning and Develpment The entire planning, develpment and cnstructin cycle fr capital building prjects carried ut by central ffice. Liability insurance related t the prprtin f maintenance persnnel; Prperty insurance n schl building and maintenance facilities Prtin f the csts f technlgy sftware, licences and direct supprt related t Facility Envirnmental Services Human Resurces Csts related t facility and maintenance staff such as staff secndment lng term service awards, emplyee health resurces and advisry prgrams Operatinal cst f the safety and security f buildings such as Safety Services 3. Transprtatin: Activities related t the transprtatin f students t, frm and between schls, and barding f eligible students away frm hme. Csts assciated with transprtatin include: Remuneratin expenses fr the supervisin f student transprtatin and all clerical and supprt staff assciated with the prgram, including bus aides; Cnveyance f students t and frm schl whether cntracted r bard perated;
Repair and maintenance f transprtatin vehicles; Amrtizatin f capital csts f transprtatin; Prperty insurance n bus shps, barns and equipment; Liability insurance related t the prprtin f transprtatin persnnel; Vehicle insurance n vehicles used fr student transprtatin; Amunts paid t third-party peratrs fr the transprtatin f students t & frm schl; Utilities fr transprtatin facilities; and General peratinal csts assciated with the transprtatin prgrams. The sale (Fees) and cst (Services, cntracts, and supplies) f public transit passes. Revenues and expenses assciated with the use f transprtatin services fr field trips, c-curricular trips and athletic trips, etc. shuld be recgnized under prgrams ther than transprtatin (Grade 1 12 instructin, fr example). If buses are rented t ther grups fr ancillary revenue (n/a fr the CBE), the assciated revenues & expenses shuld be reprted as Other Revenue under the Transprtatin prgram. Includes: All f Transprtatin department including cntracts with carriers Allcatin f FTEs in accunting and IT supprting Transprtatin Transprtatin fee revenue, and busing aides at schls 4. System Administratin and Bard Gvernance: BSA are system-wide activities fr the purpse f general regulatin and directin f the affairs f the schl jurisdictin. Csts relate directly t the peratin f the bards f trustees, superintendents, secretary-treasurers and their respective staffs, including supplies and amrtizatin f administrative equipment and facilities. Categries include: Bard Gvernance: Bard Gvernance includes activities related t the wrk f the elected bdy respnsible fr all activities within the jurisdictin. All payments t trustees and fr expenses incurred by the bdy fr such things as travel, membership fees and schl bard electins. Office f the Superintendent including Instructinal Services / Educatinal Administratin This categry includes activities related t verall jurisdictin educatinal leadership and administratin. This includes thse perfrmed by the superintendent f schls; deputy, assciate and assistant superintendents. These duties are restricted t functins that may nt be cnsidered System Instructinal Supprt. Nte that fr the purpses f the Unaudited Schedule f Central Administratin Expenses, csts assciated with the Superintendent s ffice (including administratin staff) shuld be segregated frm ther instructinal services. Activities assciated with educatinal administratin include: System level planning;
Instructinal staffing allcatins (human resurce planning, and implementatin); New prgramming implementatin and review; Mnitring and evaluatin f prgrams, schls, & the system; and Hiring, supervisin and evaluatin f principals and staff. Business Administratin (Office f the Secretary-Treasurer) Business administratin includes activities related t the business and financial peratins f the schl system at the jurisdictinal level, perfrmed by the Secretary- Treasurer and related business/finance supprt staff including: Crprate budgeting; Financial accunting including accunts payable and receivable, and internal and external audits (excluding Schl Generated Fund audits which falls under SIS); Legal services; Liability insurance related t the prprtin f central ffice administrative persnnel; Prperty insurance fr the administratin facility; Activities related t the Crprate Secretary and Crprate Treasurers ffice; Crprate recrds management; and May include the payrll functin. This prgram des nt include supprt service activities based at the schl level. General Services Management General services management are activities related t central supprt services such as: Human Resurces Persnnel planning, emplyment and develpment n behalf f the schl system as a whle; Central Purchasing Purchasing f services, cntracts and supplies n behalf f the schl system and with the apprval f department managers; Cmmunicatins, Public Relatins and Marketing Csts assciated with system-wide cmmunicatins and marketing activities; Infrmatin Technlgy; and May include the payrll functin. Administratin Buildings These activities relate t the administratin building f the divisin including: Operating csts; Operating lease payment; Interest expense n capital lan assciated with the administratin buildings; Amrtizatin expense f administratin buildings. CBE rule f thumb fr BSA expenses is that if the activity is cnducted n behalf f the entire system, it is cded as Admin. If a centralized activity can be attributed t ne f the ther blcks, it is cded there (e.g. financial supprt specific t the Facilities Service Unit is cded t POM, technlgy staff dedicated t supprt schl-based sftware r systems is cded t Instructin). System Administratin and Bard Gvernance includes fr the CBE:
Bard f Trustees Bard Gvernance Chief Superintendent Office Operatinal csts f the ffice f superintendent f schls General Cunsel and Crp Secretary These are general perating csts related t the business administratin at the system level Cmmunicatins General perating csts f the cmmunicatin and media service functins at the system level Crprate Respnsibilities f Finance and Supply Chain Services, Prject r peratinal csts related t the business administratin & financial peratins fr the system such as the leasing and perating csts f the Educatin Centre and Safran building (prprtinate share f BSA staff hused in the Educatin Centre). Office f the Supt, F/TS General peratinal csts f the business administratin & financial peratins such as administratin, management, crprate budgeting and reprting, treasury and revenues, perfrmance management and crprate initiatives, strategic resurcing, service delivery Prtin f the csts f technlgy sftware, licences and direct supprt related t the system administratin prgram General peratinal csts f risk management related t all business administratin prgram at the system level. Crprate Respnsibilities f Human Resurces Csts r human resurces related prjects that are assciated with staff f the business administratin prgram fr the whle system such as lng term service awards Office f the Supt, Peple Develpment Centre, Talent Management, Centres f Excellence, Operatins & Integrated Slutins General peratinal csts f human resurces at the system level, including administratin, management, leadership develpment, change management, recruitment, ttal cmpensatins, emplyee health and assistance prgrams, labr relatins, administratin f the HRMS and cntracts Facility and Envirnmental Services Prtin f utilities, facility and maintenance csts related t ffice buildings used by the staff f the administratin prgram Prtin f the building management f the ffice buildings used by the staff f the administratin prgram Learning Services Staff csts f the superintendent as the educatinal leadership at the system r central ffice level 5. External Services: Prgrams assciated with prjects and activities that d nt fall within regular prgram areas under the ECS t Grade 12 Educatin mandated areas, including: Cmmunity services, and cmmunity use f schls (at cst recvery);
Jint use agreements with municipalities (may als be classified as PO&M); Sales and services prvided t external rganizatins and individuals; Administratin csts assciated with Reginal Cllabrative Service Delivery (RCSD) and the Reginal Learning Cnsrtia (fr banker bards nly); Cafeteria prgrams f a nn-instructinal nature; Nn-hur and lunch rm supervisin in schls (may als appear under instructin prgrams); Daycare & pre-kindergarten services; Any ther activity that des nt fall int regular prgrams; and Cntinuing educatin prgrams (see belw); Includes: Chink Adult prgram revenues and expenses Internatinal student services Glbal Learning Nn supervisin fees and expenses Lease revenues Investment revenues Crrespnding lease expenses t lease revenues Cafeteria revenues and related expenses