2017/2018 Budget Development May 10, 2017 · Presentation of Preliminary Draft Budget May/June Board Meeting Budget Approval June 30, 2017 Budget filed with Ministry May 10, 2017

2017/2018 Budget Development

May 10, 2017 (Updated May 11, 2017)

1 May 10, 2017

Agenda

Budget Objectives

Status of Budget Development Process/Schedule

Review of Key Budget Components

Enrolment, Revenues, and Expenditures

Status of Operating Budget as at May 10, 2017

Resources to Support Multi-Year Plan

Capital Budget

2016/2017 Projection

Communication/Stakeholder Input


2 May 10, 2017

Key Objectives of Budget

Development Process


3 May 10, 2017

Key Objectives:

Alignment of financial resources

Multi-Year plan

Annual Operational Plan

Special Education Plan

System and Corporate Responsibility

Identify key assumptions used to prepare the budget

Identify timelines for budget discussions

Develop key messages to be included in the communication

plan


4 May 10, 2017


5

Budget Development

Schedule

May 10, 2017


Schedule

6

Committee of the Whole – April/May 2017

Discussion re: Alignment of Financial Resources

Multi-Year Plan

Annual Operational Plan

Special Education Plan

System and Corporate Responsibility

Review of Budget Parameters

Preliminary Enrolment 2017/2018

Revenue Assumptions

Expenditure Assumptions

Staffing Assumptions

Review of Accountability and Reporting Requirements

Review Trustee Issues/Input

Review/Implement Process for Stakeholder Input

May 10, 2017


Schedule

7

Committee of the Whole – April/May 2017

Review details of 2017/2018 GSN

Overview of Grant Revenue Calculation (based on GSN

release)

Update on Administrative Council Discussions

Update on Trustee Input

Update on Stakeholder Input

Review Communication Plan

May 10, 2017


Schedule

8

Committee of the Whole – May 2017

Review Draft Budget

• Update on Enrolment/Revenue/Expenditure Assumptions

• Update on Staffing

Update on Administrative Council Discussions

Update on Trustee Input

Update on Other Stakeholder Input

Review Initiatives/Financial Constraints

Update on Communication Plan

May 10, 2017


Schedule

9

May/June Board Meeting

Presentation of Preliminary Draft Budget

May/June Board Meeting

Budget Approval

June 30, 2017

Budget filed with Ministry

May 10, 2017


Reporting Timelines

10

Estimates – June 30, 2017

Approved Budget

Projected Oct 31/17 and Projected Mar 31/18 Enrolment

Revised Estimates – December 15, 2017

Revised Budget

Actual Oct 31/17 Enrolment and Revised Mar 31/18 Projected

Enrolment

Financial Statements – November 15, 2018

Actual Expenditures and Revenues

Actual Oct 31/17 Enrolment and Actual Mar 31/18 Enrolment

Audited by External Audit Firm

May 10, 2017


Review of Key Budget Components

11

Enrolment

Expenditures Revenues

May 10, 2017

Enrolment


12 May 10, 2017

Review of Budget Components – Enrolment Projections:

Enrolment projections form the basis for GSN calculations

and staffing

Enrolment is defined in terms of full-time equivalency

(FTE) and average daily enrolment (ADE)

FTE: # of minutes of instruction per day / 300

ADE calculations are based on 50% of the FTE as of October

31 and March 31

Enrolment Projections based on:

Birth rates, migrations rates, impact of new housing starts and pupil

yield rates

Catchment population, participation rates

District program offerings, retention rates


13


Key Assumptions - HDSB Enrolment Summary

14 May 10, 2017

2016/17 Enrolment %

2017/18 Revised Increase Increase

Projection Estimates* (Decrease) (Decrease)

Elementary 45,546.00 45,109.00 437.00 0.97%

Secondary 18,692.00 18,273.82 418.18 2.29%

64,238.00 63,382.82 855.18 1.35%

2016/17 Enrolment %

2017/18 Original Increase Increase

Projection Budget** (Decrease) (Decrease)

Elementary 45,546.00 44,575.00 971.00 2.18%

Secondary 18,692.00 18,353.04 338.96 1.85%

64,238.00 62,928.04 1,309.96 2.08%

* Enrolment based on Actual October 31/16 and Projected March 31/17

** Enrolment based on Projected October 31/16 and Projected March 31/17



15 May 10, 2017



16 May 10, 2017

Elementary

2016/17 Enrolment %


Projection Estimates (Decrease) (Decrease)

Burlington 12,914.00 13,089.00 (175.00) (1.34%)

Oakville 15,586.00 15,428.00 158.00 1.02%

Milton 12,443.00 11,954.00 489.00 4.09%

Halton Hills 4,603.00 4,638.00 (35.00) (0.75%)

45,546.00 45,109.00 437.00 0.97%

Secondary

2016/17 Enrolment %


Projection Estimates (Decrease) (Decrease)

Burlington 5,844.28 5,800.64 43.64 0.75%

Oakville 8,303.27 8,004.08 299.19 3.74%

Milton 2,639.64 2,483.02 156.62 6.31%

Halton Hills 1,904.81 1,986.08 (81.27) (4.09%)

18,692.00 18,273.82 418.18 2.29%


17

Revenues

May 10, 2017

Review of Key Budget Components - Revenues:

Revenues

Ministry Funding

Grants for Student Needs (GSN)

Education Program Other (EPO)

Other Revenues

Other Government Funding

Tuition Fees

Cafeteria/Rental Income

Investment Income

Other

Transfer to (from) Accumulated Surplus

School Generated Funds (school level)


18 May 10, 2017

2017/2018 Budget Development Key Budget Components – Revenues ( HDSB Budget)

19 May 10, 2017

Provincial Grants - Grants for Student

Needs 90.6%

Provincial Grants - Other 0.3%

School Generated Funds 2.7%

Investment Income 0.2%

Other Fees & Revenues

2.4%

Amortization of Deferred Capital

Contributions 3.8%


Grants for Student Needs (GSN) - HDSB

20

Pupil Foundation

School Foundation

Special Education

Language

Qualifications & Experience

Transportation

Administration and Governance

School Operations

School Renewal

Other Grants

Capital Interest

Total Provincial Grants - GSN $677M

May 10, 2017


Projected Revenues

21

May 10, 2017

2017/2018 $

Draft 2016/2017 Increase

Budget Budget (Decrease)

Total Revenue

Grants for Student Needs $ 677,451,604 645,324,505 32,127,099

Provincial Grants - Other 2,122,327 1,837,374 284,953

Federal Grants 283,393 263,992 19,401

School Generated Funds 19,000,000 19,000,000 -

Investment Income 1,250,000 1,250,000 -

Other Fees & Revenues 20,597,061 17,281,707 3,315,354

Amortization of Deferred Capital Contributions 28,211,674 27,089,003 1,122,671

Total Revenue 748,916,059 712,046,581 36,869,478

Less Transfer To (From) Accumulated Surplus - Per Ministry Compliance 6,301,946 7,224,267 (922,321)

Revenue Net of Transfer To (From) Accumulated Surplus $ 742,614,113 704,822,314 37,791,799


Projected Revenues – Grants for Student Needs

22

May 10, 2017

2017/2018 2016/2017 Increase/

Draft Budget Budget (Decrease)

General Operating Allocation

Pupil Foundation 346,969,307 334,487,970 12,481,337

School Foundation 41,850,587 40,766,548 1,084,039

Special Education 84,068,552 83,752,730 315,822

Language 19,222,751 17,804,051 1,418,700

Learning Opportunity 13,372,880 7,075,651 6,297,229

Adult and Continuing Education and Summer School 3,200,805 3,113,001 87,804

Qualification and Experience 49,317,395 40,688,038 8,629,357

Early Childhood Educator Qualification and Experience 4,245,570 4,042,190 203,380

New Teacher Induction Program (NTIP) 561,983 657,759 (95,776)

Transportation 15,958,383 15,489,595 468,788

Administration and Governance 16,914,166 15,934,338 979,828

School Operations 60,607,003 58,911,857 1,695,146

Community Use of Schools 845,732 799,363 46,369

First Nation, Métis and Inuit Education 881,290 935,187 (53,897)

Safe Schools 1,027,558 992,127 35,431

Temporary Accommodation * 2,384,534 3,376,475 (991,941)

School Renewal 9,861,952 8,651,685 1,210,267

Capital Interest (Debt and Short Term) 12,629,926 13,004,443 (374,517)

Capital Grant Land - 100,000 (100,000)

Other 276,728 276,728 -

Transferred to Deferred Capital Contribution (6,745,498) (5,535,231) (1,210,267)

Total Draft Grants for Student Needs (GSN) 677,451,604 645,324,505 32,127,099

* Pending Ministry confirmation



23

May 10, 2017



24

May 10, 2017

Per Pupil Per Pupil

Provincial HDSB

Average* Average* Difference

2017/18 Projections $ 12,100 $ 10,809 $ (1,291)

2016/17 Actuals 11,530 10,441 (1,089)

2015/16 Actuals 11,553 10,340 (1,213)

2014/15 Actuals 11,361 10,152 (1,209)

2013/14 Actuals 11,255 9,950 (1,305)

2012/13 Actuals 11,244 9,930 (1,313)

2011/12 Actuals 11,165 9,861 (1,303)

2010/11 Actuals 10,716 9,488 (1,227)

2009/10 Actuals 10,265 9,108 (1,157)

2008/09 Actuals 9,866 8,767 (1,098)

2007/08 Actuals 9,343 8,388 (955)

2006/07 Actuals 8,809 7,998 (811)

2005/06 Actuals 8,475 7,684 (791)

2004/05 Actuals 8,088 7,292 (796)

* Source: Ministry of Education School Board Funding

Projections for the 2017-18 School Year (Spring 2017)



Special Education Grant

25

May 10, 2017

Increase

(Decrease)

2017/2018

2017/2018 2016/2017 From

Budget Budget 2016/2017

Special Education Per Pupil Amount (SEPPA) $ 47,813,202 45,755,106 2,058,096

Special Education Equipment Amount (SEA) 2,832,843 2,774,307 58,536

Differentiated Special Education Needs Per Pupil Amount* 28,995,658 31,134,055 (2,138,397)

Special Incidence Portion (SIP) 1,079,998 850,500 229,498

Facilities Amount) Care, Treatment, Custody and Corrections 3,075,759 2,975,532 100,227

Behaviour Expertise Amount 271,092 263,230 7,862

$ 84,068,552 83,752,730 315,822

Enrolment**

Elementary 45,503 44,538 965

Secondary 18,185 17,989 196

63,688 62,527 1,161

* formerly High Needs Allocation

**Per Ministry Average Daily Enrolment and excluding Non Resident Students



Special Education Grant

HDSB Projection of Impact of Four Year Implementation of Revised Special

Education Funding Model

26

May 10, 2017

Revised

(Current)

Model

(A)

Annual

Change

From

Prior

Year

Projected

Allocation

Based on

Previous

Model

(B)

Variance due to

Revised Model

(A)-(B) Year Enrolment Total Total Total

2017-2018* 64,238 28,995,658 (2,138,397) 38,224,149 (9,228,491)

2016-2017* 63,383 31,134,055 (2,136,510) 37,735,895 (6,601,840)

2015-2016** 62,012 33,270,565 (1,843,555) 36,952,976 (3,682,411)

2014-2015** 61,173 35,114,120 (204,489) 36,473,858 (1,359,738)

2013-2014** 59,150 35,318,609 35,318,609 -

(20,872,480)

* Budget

**Actual

2017/2018 Budget Development Revenues

EPO (Education Program Other) and Federal

27

May 10, 2017

2017/2018

Draft

Provincial - Education Program Other (EPO) Budget

Autism Supports and Training $ 95,433

Autism: Supporting Transition to the New Ontario Autism Program 202,413

Early Years Lead 180,720

Outreach Coordinators 108,000

Professional Development - DECE's 220,299

Renewed Math Strategy 772,099

Safe Accepting and Healthy Schools and Mental Health 158,509

Specialist High Skills Major 216,210

Ontario Youth Apprenticeship Program 168,644

2,122,327

Federal

Citizenship and Immigration Canada $ 283,393


Revenues – Other Fees and Revenues

28

May 10, 2017

2017/2018 $



Operating Revenue

Tuition Fees $ 6,583,000 6,086,720 496,280

Rental Income 1,522,725 1,439,545 83,180

Cafeteria Income 90,000 60,000 30,000

Miscellaneous Income 401,336 95,442 305,894

Education Development Charges (EDC) 12,000,000 9,600,000 2,400,000

Total Other Fees & Revenues $ 20,597,061 17,281,707 3,315,354


Revenues – International Students

29

May 10, 2017

2017/18

Draft 2016/17 2015/2016 2014/2015 2013/2014

Budget Budget Actual Actual Actual

Enrolment

Elementary 43.00 37.00 32.00 29.00 29.50

Secondary 421.00 413.00 256.50 157.50 165.63

Total 464.00 450.00 288.50 186.50 195.13

Tuition Fees

Elementary 13,000$ 12,500$ 12,500$ 12,500$ 12,500$

Secondary 14,000$ 13,500$ 13,500$ 13,500$ 13,500$

* 2016/2017 Actual Enrolment 464.00

2017/2018 Budget Development Revenues – Transfer To (From) Accumulated Surplus - Draft Budget

Per Ministry Compliance

30

May 10, 2017

2017/2018 $



Available for Compliance - Unappropriated (2,946,331) (3,543,796) 597,465

Available for Compliance - Internally Appropriated

Operating: Retirement Gratuities (1,133,000) (1,133,000) -

Full Day Kindergarten - (325,000) 325,000

Records Management (200,000) (200,000) -

Student Achievement (97,000) - (97,000)

Technology - (200,000) 200,000

Closing The Gap (2,818,238) - (2,818,238)

Temporary Accommodation (1,615,466) - (1,615,466)

Other Accommodation - (193,799) 193,799

Capital: Committed Capital Projects - Non-Ministry Funded (335,942) (155,518) (180,424)

Committed Sinking fund interest earned (222,591) (222,591) -

Total Internally Appropriated (6,422,237) (2,429,908) (3,992,329)

Unavailable for Compliance - Externally Appropriated

Employee Future Benefits - Retirement Gratuities 4,331,510 4,546,157 (214,647)

Retirement Health, Dental 56,102 56,102 -

Employee Future Benefits - Other - - -

Interest to be Accrued 144,702 134,494 10,208

Revenues recognized for land - EDC 11,138,200 8,361,218 2,776,982

Revenues recognized for land - site prep - non EDC - 100,000 (100,000)

Total Unavailable for Compliance - Externally Appropriated 15,670,514 13,197,971 2,472,543

Total Transfer To (From) Accumulated Surplus - Per Ministry Compliance 6,301,946 7,224,267 (922,321)


31

Expenditures

May 10, 2017

2017/2018 Budget Development Salary, Benefits and Non-Salary Expenditures

32 May 10, 2017

Salaries 68%

Benefits 11%

Non-salary 21%

2017/2018 Budget Development Expenditure Budget by Ministry Expenditure Category

33 May 10, 2017

Instruction 78.1%

Administration 2.1%

Transportation 2.2%

Pupil Accommodation 14.6%

Other 3.0%

2017/2018 Budget Development Expenditure Budget by Ministry Expenditure Category

34

Classroom Teachers & Consultants

Occasional Teachers

Educational Assistants

Professional & Paraprofessionals

Class Texts, Instructional Supplies

Instructional Computers

Staff Development

School Administration

Board Administration & Governance

School Operations

Continuing Education

Transportation

School Renewal Debentures &

Other Capital

Contingency

May 10, 2017


35 May 10, 2017

2017/2018 Budget Development Staffing Full-Time Equivalents

36

Teachers, Library, Guidance

Co-ordinators & Consultants

Principals Vice-Principals


Early Childhood Educators

Professionals, Para-professionals,

Technical

Pupil Accommodation

School Office

Staff Development

Director & Supervisory Officers

Board Administration

Continuing Education

Trustees

May 10, 2017


Key Assumptions - Expenditures

37

Overall:

Impact of Enrolment Growth

Alignment of Financial Resources to Multi-Year Plan and Special

Education Plan

Programs and Supports Continuing into 2017/2018

One-time 2016/2017 Initiatives/Expenditures not automatically

carried forward

Ministry Compliance

Balanced Budget (per Ministry definition)

Ministry Average Class Size Compliance

Ministry Enveloping

Special Education

School Renewal

Board Administration and Governance

May 10, 2017


Key Assumptions - Expenditures

38

The Following Assumptions are Used to Determine the 2017/2018 Draft Budget:

Staffing, Salaries and Benefits

Board Approved Parameters and/or Central Labour Agreements

Increase in Enrolment – Teacher & Support Staff

Formula Based Adjustments Due to Enrolment and/or New Schools

Statutory Benefit Rates to Reflect Projected Rates

Implementation and Transition to Employee Life Health Trusts (ELHT)

Non-Salary Operational Changes

Increase/Decrease in Existing Contracts and Fees

Maintenance

Cleaning

Insurance

Contractual Services

Transportation

Increase/Decrease in Utilities

Hydro, Natural Gas, Water

Increase in School Budgets to Reflect Enrolment Growth and New Class Start-up

Determine Need to Budget For Contingency

May 10, 2017


Expenditures – Ministry Expenditure Categories

Expenditures are reported based on the categories

consistent with Ministry financial reporting parameters:

Instruction

Administration

Transportation

Pupil Accommodation

School Generated Funds

Other

39

May 10, 2017



Instruction:

Classroom teachers

Library & Guidance teachers

Occasional teachers


Early Childhood Educators

Professionals & Para-professionals

staff that provide support services to students &

teachers, such as social workers, child/youth workers,

computer technicians, psychologists, psychometrists,

speech pathologists, attendance counselors

continued

40

May 10, 2017



Instruction (continued):

• Staff Development

• Textbooks & Instructional Supplies

• Instructional Computers

• School Principals & Vice-principals

• School Office (secretarial & Business Managers at

secondary schools)

• Co-ordinators & Consultants, System Principals and

support staff

• Department Heads

• Continuing Education

41

May 10, 2017



Board Administration & Governance:

Trustees

Director and Supervisory Officers

Board Administration

Staff to support corporate responsibilities including

Business Services, Planning, Human Resources,

Executive Assistants, Communications, JWS

Caretakers, Information Technology Management

Costs of operating and maintaining board offices

Costs of corporate functions such as external audit,

legal fees, interest expense, etc.

42

May 10, 2017



Transportation:

Transporting students to and from home and school,

including students with special needs

Pupil Accommodation: School Operations

Heating, Lighting, Maintaining, Cleaning

Other Pupil Accommodation

Principal and Interest payments on capital debt

School Renewal

Major repairs and renovations

Amortization

Asset write-off over estimated useful life

43

May 10, 2017


Draft Operating Expenditures

44

May 10, 2017

2017/2018 $



Salary $ 502,749,052 477,981,368 24,767,684

Benefits 84,241,780 77,070,223 7,171,557

Sub-Total 586,990,832 555,051,591 31,939,241

Non-salary 155,623,281 149,770,723 5,852,558

Total Expenditures $ 742,614,113 704,822,314 37,791,799



Increase (Decrease) in Salaries & Benefits

45

May 10, 2017

Step increments $ 7,967,954

Across the Board 1.5% increase (1) 7,238,719

Lump sum payment 0.5% of 2016/2017 salary (1) 2,216,241

Increase in Staff (137.8 FTE) - Including Benefits 10,726,620

Increase in Statutory Benefit Rates (CPP,EI)

and Transition to Employee Life, Health Trusts 4,694,877

Increase in other benefits (Retirement Gratuity and WSIB) 533,926

Increase in Supply Teachers 1,047,860

Teacher Retirements (1,957,011)

Staff turnover, leaves etc. (529,945)

$ 31,939,241

(1) Per Contract Extension Agreements


Draft Expenditures – Staffing Positions in Draft Budget

46

May 10, 2017

A B=C+D C D A-B

2017/2018 2016/2017 2016/2017 2016/2017

Budget Revised Inc (Dec) Budget Variance

INSTRUCTION

Teachers 3,984.3 3,880.5 17.2 3,863.3 103.8 (E)(G)

Early Childhood Educators 288.0 279.0 1.0 278.0 9.0 (F)

Educational Assistants 831.5 831.5 17.0 814.5 -

Professionals, Paraprofessionals and Technical 297.9 295.9 - 295.9 2.0 (F)(G)

Library and Guidance 151.2 151.3 - 151.3 (0.1) (F)

Principals and Vice-Principals 208.5 208.0 2.0 206.0 0.5 (F)

School Office 283.1 275.0 1.8 273.2 8.1 (E)(G)

Coordinators and Consultants 69.4 66.4 (1.0) 67.4 3.0 (G)

Continuing Education 4.0 4.0 - 4.0 -

INSTRUCTION TOTAL 6,117.9 5,991.6 38.0 5,953.6 126.3

ADMINISTRATION

Trustees (including Student Trustees) 13.0 13.0 2.0 11.0 - (H)

Director and Supervisory Officers 12.0 12.0 - 12.0 -

Board Administration 96.5 96.5 1.0 95.5 -

ADMINISTRATION TOTAL 121.5 121.5 3.0 118.5 -

PUPIL ACCOMMODATION

School Operations and Maintenance 375.5 364.0 - 364.0 11.5 (E)(F)

GRAND TOTAL 6,614.9 6,477.1 41.0 6,436.1 137.8

(E) Average class size and/or contractual compliance

(F) Formula based adjustments due to enrolment and/or new schools

(G) Resources to support Multi-Year Plan

(H) Student Trustees were not previously included in the staffing report although they have been part of the Board for

several years



Increase/(Decrease) in Non-Salary Expenditures

47

May 10, 2017

One-time 2016/2017 Expenditures Removed:

School Connects / EDSBY Support $ (73,000)

Professional Development (300,000)

Special Education Contingency (500,000)

Financial Information Software (200,000)

Full Day Kindergarten Transition (325,000) (1,398,000)

Operational Increases 2017/2018:

Decentralized School Budgets 127,886

Contractual Fees & Maintenance 251,553

Professional Development 314,280

Transportation 1,232,496

Contract Cleaning 112,335

Utilities 799,129

Amortization of Capital and Capital Interest 347,481

Other 327,771 3,512,931

Increase in EPO Projects announced to date: 1,068,977

Multi-Year Plan Resources (details on subsequent slides) 2,668,650

Total Increase (Decrease) in Non-Salary Expenditures $ 5,852,558



Ministry Expenditure Category

48

May 10, 2017

2017/2018 $



Instruction $ 582,831,594 550,318,426 32,513,168

Administration 15,575,466 14,850,404 725,062

Transportation 16,889,885 15,657,389 1,232,496

Pupil Accommodation 105,372,989 102,620,893 2,752,096


Other 2,944,179 2,375,202 568,977

Total Expenditures $ 742,614,113 704,822,314 37,791,799



Instruction

49

May 10, 2017

2017/2018 $



Instruction

Classroom Teachers $ 382,605,591 363,410,104 19,195,487

Supply Teachers 18,125,698 14,456,564 3,669,134

Educational Assistants 43,851,263 41,273,523 2,577,740

Early Childhood Educators 14,998,827 14,095,366 903,461

Textbooks and Supplies 20,436,447 20,280,923 155,524

Computers 5,710,279 3,701,518 2,008,761

Professionals, Para-professionals & Technical 22,675,157 22,081,656 593,501

Library and Guidance 13,794,594 13,479,128 315,466

Staff Development 4,201,840 3,697,530 504,310

Department Heads 823,271 797,720 25,551

Principals and Vice-Principals 27,877,801 26,800,826 1,076,975

School Office 17,639,166 16,704,132 935,034

Coordinators and Consultants 7,761,286 7,257,473 503,813

Continuing Education 2,330,374 2,281,963 48,411

Instruction Total $ 582,831,594 550,318,426 32,513,168



Board Administration & Governance

50

May 10, 2017

2017/2018 $



Administration & Governance

Trustees $ 324,651 324,263 388

Director and Supervisory Officers 2,777,608 2,618,484 159,124

Board Administration 12,347,519 11,782,076 565,443

Amortization - Administration 125,688 125,581 107

Total $ 15,575,466 14,850,404 725,062

Increase reflects impact of compensation agreements; removal of transfer from

Accumulated Surplus for Financial Information software (2016/2017); increase in

service fees and contractual expenditures.



Transportation

51

May 10, 2017

2017/2018 $



Transportation

Pupil Transportation $ 16,669,735 15,454,025 1,215,710

Transportation - Provincial Schools 220,150 203,364 16,786

Transportation Total $ 16,889,885 15,657,389 1,232,496

Increase reflects an increase in operator costs per contractual agreements and

projected service delivery for 2017/2018.



Pupil Accommodation

52

May 10, 2017

2017/2018 $



Pupil Accommodation

School Operations and Maintenance $ 60,264,992 57,860,377 2,404,615

School Renewal 3,116,454 3,116,454 -

Amortization - Pupil Accommodation 28,644,519 27,535,330 1,109,189

Other Pupil Accommodation (Interest) 13,347,024 14,108,732 (761,708)

Pupil Accommodation Total $ 105,372,989 102,620,893 2,752,096

Increase reflects the addition of 11.5 FTE Caretakers ; impact of contract extension

agreements; projected increase in utilities; amortization; and contract cleaning. This

increase is partially offset by the reduction in capital interest.



School Generated Funds and Other Expense

53

May 10, 2017

2017/2018 $



School Generated Funds $ 19,000,000 19,000,000 -

Other Expense

Education Program Other Projects (EPO)* 1,900,790 831,813 1,068,977

Financing Cost (Not Permanently Financed Capital Projects) 543,389 543,389 -

Provision for Contingencies 500,000 1,000,000 (500,000)

Other Expense Total $ 2,944,179 2,375,202 568,977

54

May 10, 2017


55 May 10, 2017



(Included in Draft Budget)

56

May 10, 2017

2017/2018 Budget Development Resources to Support Multi-Year Plan (Recommended by Administrative Council)

(Additional Details Provided on Subsequent Slides)

57

May 10, 2017

Multi-Year Plan Staff/ Non-Salary FTE

Estimated

(Savings)

Cost $

Engagement & Achievement Elementary Instructional Program Leader - School Programs Staff 1.0 100,000

Engagement & Achievement Elementary System Vice Principal - School Programs Staff 1.0 110,000

Equity & Well-Being System Principal - Welcome Centre and International Students Staff 1.0 130,000

Engagement & Achievement Secondary Teacher - Innovations Staff 1.0 85,000

Engagement & Achievement Elementary Autism Class Pilot Teachers Staff 2.0 170,000

Engagement & Achievement Early Childhood Educator Program Lead Staff 1.0 64,000

Engagement & Achievement Special Education Senior Manager Staff 1.0 135,000

Stewardship & Resources Financial Manager Staff 1.0 118,000

Engagement & Achievement Special Education Review Non-Salary - 20,000

Engagement & Achievement Stakeholder Engagement Non-Salary - 20,000

Engagement & Achievement Primary Literacy Teacher Training Non-Salary - 234,000

Stewardship & Resources Program Viability Committee - Recommendation Implementation Non-Salary - 242,650

Engagement & Achievement "All About Me" K-6 Licensing and Teacher Training Non-Salary - 75,000

Stewardship & Resources School Technology Non-Salary - 818,238

Stewardship & Resources Network Infrastructure - Wireless Access Point Enhancement Non-Salary - 2,000,000

Engagement & Achievement Videographer Co-ordinator Staff 1.0 77,000

Engagement & Achievement Contract Communications Assistant Non-Salary - 57,000

Equity & Well-Being Respectful Workplace Initiative Non-Salary - 20,000

Total 10.0 4,475,888



58

May 10, 2017

Engagement & Achievement FTE

Estimated

(Savings)

or Cost

Elementary Instructional Program Leader - School Programs 1.0 100,000

Elementary System Vice Principal - School Programs 1.0 110,000

To provide support in math and literacy (and other subject areas as

required), all system professional learning (including New Teacher

Induction Program) and special projects (e.g. Innovations, Outdoor

Education, Early Years, Renewed Math Strategy, French Immersion

Program Implementation, Information Communication Technology).

Secondary Teachers - Innovation & Ingenuity 1.0 85,000

To support the existing blog and podcast of The SHIFT: demonstrating a

shared culture of innovative thinking. Two teachers are seconded for 2

sections each to promote the sharing of the learning of HDSB students and

staff as innovative strategies for engagement are realized.



59

May 10, 2017


Estimated

(Savings)

or Cost

Elementary Autism Class Pilot - Teachers 2.0 170,000

In recognition of the growing number and complexity of students with

autism in our system, the Board will initiate an Elementary Autism Self-

Contained Class pilot program. This pilot will involve two classes, located

in the north and south areas, which will also be supported by ABA

Facilitators and Speech Language Pathologists from within our existing

staff complement. This two year pilot will be evaluated to determine the

effectiveness of this program in meeting the needs of a specific profile of

students with autism.

Program Lead - Early Childhood Education 1.0 64,000

This is an existing role that will no longer be funded by the Ministry through

the Early Years funding. This role is crucial for building relationships

between Ontario College of Teachers and Early Childhood Educator

partners and ensuring that both groups are providing leadership and

learning for the system.



60

May 10, 2017


Estimated

(Savings)

or Cost

Senior Manager - Special Education 1.0 135,000

Senior Managers are responsible for the supervision and coordination of

Social Workers, Speech Language Pathologists, Child and Youth

Counsellors, Psycho-educational Consultants, and ABA Facilitators. They

perform case coordination to support school staff in addressing students

with complex socio-emotional, behavioural, and/or mental health needs.

They also liaise with community agencies to coordinate support for

students and families. The Senior Manager complement was last

increased in 2010 and since that time there has been considerable growth

in the number of students, schools and staff in our system.



61

May 10, 2017


Estimated

(Savings)

or Cost

Special Education Review - 20,000

Phase One of the Special Education Review was completed in 2016/2017.

These funds will continue with Phase Two of the review in order to proceed

with the implementation of the recommendations.

Stakeholder Engagement - 20,000

Costs for continued implementation of stakeholder engagement process for

year 2 of the Multi-Year Plan. This includes communication,

implementation and analysis associated with "Have Your Say" engagement

survey.

Primary Literacy Teacher Training - 234,000

Continue with the professional learning that began in 2016/2017 in order to

develop teacher confidence and competence in using data to guide

instructional practices and deepen their learning of effective assessment

and instructional strategies.



62

May 10, 2017


Estimated

(Savings)

or Cost

Communications Assistant - Contract - 57,000

This contract position will be responsible for a variety of administrative

tasks including production of high quality communications materials,

organization of events, contribute to online communications, act as a

media liaison as required, and overall support for the Communications

Department.

Videographer Co-ordinator - 77,000

This position will provide support in the streaming of online meetings and

presentations including Board meetings, Special Education Advisory

Committee, Committee of the Whole, and Student Senate; using video to

promote and foster innovation and partnerships through the promotion of

HDSB; and provide support for professional development opportunities.

"All About Me" (K - 6) Licensing and Teacher Training - 75,000

Continue training K - 6 teachers in the use of "All About Me" as a

mechanism to document student learning, set goals and reflect on their

successes and next steps.



63

May 10, 2017

Stewardship & Resources FTE

Estimated

(Savings)

or Cost

Financial Manager (Business Services) 1.0 118,000

Implementation of a dual reporting model for the Managers of School

Administrative Operations (MOSAO) that have responsibility for school

generated funds at the secondary schools. This dual model would

establish direct (solid-line) reporting, authority and supervision over the

MOSAO position by the newly created Financial Manager (Business

Services) and an indirect (dotted-line) reporting relationship with the

Principal, who would provide additional guidance to the MOSAO and

have a level of influence and authority to direct their work. By

establishing this dual reporting structure, the principal would continue to

have control over budget allocation and spending decisions, but the

MOSAO would have the responsibility and authority to ensure that

spending is done in accordance to Board policies and procedures under

the supervision of the Financial Manager (Business Services).

Program Viability Committee - Implementation of Recommendations - 242,650

Professional training for teachers (previously French Immersion teachers)

new to teaching math and literacy in English and providing instructional and

assessment strategies; continue strategy for recruitment and staffing of

French teachers.



64

May 10, 2017

Stewardship & Resources FTE

Estimated

(Savings)

or Cost

School Technology - 818,238

Funding to support the on-going rollout of technology to schools.

Network Infrastructure - Wireless Access Point Enhancement - 2,000,000

Increase in school wireless access points (access points allow our

devices to connect to the internet and our network wirelessly) due to the

increase in the number of personal devices that staff/students are

bringing to schools; and replacement of access points that are at end of

life.


Resource to Support Multi-Year Plan

65

May 10, 2017

Equity & Well-Being FTE

Estimated

(Savings)

or Cost

System Principal - Welcome Centre and International Students 1.0 110,000

To provide leadership within the HDSB community to translate the initial

vision into action plans; develop clear organizational structure and role

mandates; create a shared culture and co-ordination of services and

supervision of staff across multiple areas (Welcome Centre, Interantional

Students, Settlement Services, etc.); build networks and connections

within and across schools/boards; provide training opportunities and

development of learning networks in order to build capacity across the

system; develop a stratgic plan to provide an inclusionary atmosphere

for newcomers and international students.

Respectful Workplace Initiative - 20,000

Continue with this initiative which began in 2016/2017 and allocate these

funds for costs associated with the pre and post survey, communication,

marketing and branding material, and training as required.


Status of Draft Operating Budget as at May 10, 2017

66

May 10, 2017

2017/2018

Draft

Draft Operating Budget Budget

Total Revenue Net of Transfer To (From) Accumulated Surplus $ 742,614,113

Transfer from Accumulated Surplus* (5,764,569)

736,849,544

Total Expenditures 742,614,113

Operating Budget Surplus (Deficit) (5,764,569)

Transfer from Accumulated Surplus*

Transfer From Closing The Gap**- School Technology 818,238

Transfer From Closing The Gap** - Wireless Access Point Enhancement 2,000,000

Operating Accumulated Surplus (Unappropriated and Available For Compliance) 2,946,331

5,764,569

Operating Budget Surplus (Deficit) as of May 10, 2017 $ -

*Transfers requiring Board approval (not previously approved by the Board).

** Expenditures to meet program delivery needs. Balance available from Closing the Gap - Accumulated

Surplus is $4.3 million.


67

2016/2017 Year-End Projection

May 10, 2017


2016/2017 Year End Projection – Enrolment

68

May 10, 2017

Projection Estimates %

Description 2016/2017 2016/2017 Growth Change

Elementary

Burlington 13,092.00 13,083.00 9.00 0.1%

Oakville 15,445.00 15,118.00 327.00 2.2%

Milton 11,911.50 11,756.00 155.50 1.3%

Halton Hills 4,624.00 4,618.00 6.00 0.1%

Elementary ADE 45,072.50 44,575.00 497.50 1.1%

Secondary - pupils less than 21 years

Burlington 5,759.99 5,862.53 (102.54) (1.8%)

Oakville 8,006.25 7,886.19 120.06 1.5%

Milton 2,485.00 2,579.69 (94.69) (3.7%)

Halton Hills 1,976.38 2,024.63 (48.25) (2.4%)

Secondary - pupils less than 21 years ADE 18,227.62 18,353.04 (125.42) (0.7%)

Total Day School

Burlington 18,851.99 18,945.53 (93.54) (0.5%)

Oakville 23,451.25 23,004.19 447.06 1.9%

Milton 14,396.50 14,335.69 60.81 0.4%

Halton Hills 6,600.38 6,642.63 (42.25) (0.6%)

Total Day School ADE 63,300.12 62,928.04 372.08 0.6%

Students 21 years and over - ADE 219.00 219.00 - -

Notes:

ADE calculations are based on 50% of the October 31 Full Time Equivalent and 50% of the

March 31 Full Time Equivalent

Full Day Kindergarten (FDK) students are counted as 1.0 FTE.

Secondary includes ADE for those students exceeding 34 credits


2016/2017 Year End Projection – Revenue

69

May 10, 2017

2016/2017 2016/2017 Less Offseting Increase

Projection Budget Expense/Equity (Decrease)

Total Revenue

Grants for Student Needs $ 654,982,614 645,324,505 (3,450,497) 6,207,612

Provincial Grants - Other 3,627,400 1,837,374 (1,790,026) -

Federal Grants 361,007 263,992 (97,015) -


Investment Income 1,250,000 1,250,000 -

Other Fees & Revenues 23,301,931 17,281,707 (5,961,702) 58,522

Amortization of Deferred Capital Contributions 27,102,315 27,089,003 (13,312) -

Total Revenue 729,625,267 712,046,581 (11,312,552) 6,266,134

Less Transfer To (From) Accumulated Surplus - Per Ministry Compliance 12,480,908 7,224,267 2,310,310 2,946,331

Revenue Net of Transfer To (From) Accumulated Surplus $ 717,144,359 704,822,314 (9,002,242) 3,319,803


2016/2017 Year End Projection – Expenditures

70

May 10, 2017

2017/2018 $

Draft 2016/2017 Less Offseting Increase

Budget Budget Revenue/Equity (Decrease)

Instruction $ 559,613,927 550,318,425 6,458,311 2,837,191

Administration 15,015,580 14,850,404 149,506 15,670

Transportation 15,821,008 15,657,389 13,000 150,619

Pupil Accommodation 103,923,514 102,620,894 (13,703) 1,316,323

School Generated Funds 19,000,000 19,000,000 - -

Other 3,770,330 2,375,202 2,395,128 (1,000,000)

Total Expenditures $ 717,144,359 704,822,314 9,002,242 3,319,803


2016/2017 Year End Projection – Accumulated Surplus

71

May 10, 2017

ANNUAL SURPLUS/(DEFICIT)

2016/2017

Projection

2016/2017

Revised

Estimates

Less:

Offsetting

Expense/

Equity

2016/2017

Net

Variance

Available For Compliance -

Unappropriated $ (597,465) (3,543,796) - 2,946,331

Internally Appropriated: -

Operating (5,544,279) (2,051,799) (3,492,480) -

Capital (558,596) (378,109) (180,487) -

Unavailable For Compliance -

Externally Appropriated 19,181,248 13,197,971 5,983,277 -

TOTAL ANNUAL SURPLUS/(DEFICIT) $ 12,480,908 7,224,267 2,310,310 2,946,331


72

Capital Budget

May 10, 2017


Capital Budget

73

May 10, 2017

Board Allocated

Capital Funding

Ministry

Funded

Education

Development

Charges

Proceeds

of

Disposition

Total Financing

per EFIS

Accumulated

Surplus

New Schools - Land 1,085,000 - 1,085,000 - 1,085,000 - 1,085,000 Existing Schools

(Additions)

Building,

Equipment and 28,016,382 27,516,382 - 500,000 28,016,382 - 28,016,382

Child Care/Child

and Family Centre ** 3,529,190 3,529,190 - - 3,529,190 - 3,529,190

School Renewal 6,717,757 6,717,757 - - 6,717,757 - 6,717,757

School Condition

Improvement 12,175,500 12,175,500 - - 12,175,500 - 12,175,500

51,523,829 49,938,829 1,085,000 500,000 51,523,829 - 51,523,829

* Includes expenditures for Ministry approved projects - New Martin Street P.S., Craig Kielburger S.S. addition, Milton #10

Elementary and Milton SW #1 Secondary.

** This represents the Ministry funding provided for both a Child Care Program and Child and Family Program at Milton #10

Elementary

Capital

Expense

Ministry Approved Capital Financing

Total

Financing

Trustee Input:

Incorporate elements of technology (shop) & family studies (home

economics) in elementary schools

Review elementary wide testing (shift from grade 4 gifted to a test that

examines all needs of students)

Vehicle to share best practices at and between schools

Review grade level at which students make choices for their pathways

(grade 10 instead of grade 8)

Improve/expand current primary gifted screening; counsel families with

gifted children on the merits of remaining in their community school

Review model for self-contained classes

Raise profile/marketing of our schools and program offerings; initiatives to

promote innovations and positive image

Dedicate specific resources to consultation

Explore additional partnerships regarding public transit


74 May 10, 2017

Trustee Input:

Roll out of safe use of technology throughout the system; review digital

citizenship

Continue to review opportunities for partnerships

Review opportunities to incorporate initiatives regarding FNMI/Truth and

Reconciliation into the Canada 150 grant related initiative

Training for staff and students on social media


75 May 10, 2017

Communication/Stakeholder Input: Budget discussions with Trustees (April/May/June)

Meetings with Principals/Managers, Special Education Advisory Committee

Post following on Board website:

2017/2018 Budget Development Information

Update website as additional information becomes available

Ministry Updates/Release of 2017/2018 Funding (Grants for Student Needs)

available on Ministry website

Information/consultation via HDSB website

Invite all stakeholders to provide input concerning 2017/2018 Budget

Send out news release to school community to direct them to website to

provide input

Send out news release to direct parents to website to provide input

Place newspaper advertisements in all local papers directing

parents/community to the website to provide input


76 May 10, 2017

What suggestions do you have for aligning and/or realigning

the HDSB financial resources to the board’s priorities to

continue promoting excellence in our programs for students?


Stakeholder Input

77 May 10, 2017

2017/2018 Budget Development Stakeholder Input – Website Survey Results

Theme of Responses*

78

Special Education staffing, resources and program delivery

Resources to support mental, physical and emotional health

Resources to enrich learning in the arts, music, physical

education/sport programs, and outdoor education

Resources for robotics, technology and library

Resources to support smaller class sizes and/or small group learning

opportunities

Resources to address school facilities, accommodation and additional

green space

Resources to address technology infrastructure, communication and

professional development

* Identifies responses (themes) identified more than 3 times in the survey. Total of 39 responses received.

May 10, 2017

Questions ?


79 May 10, 2017

Documents

2017/2018 Budget Development May 10, 2017 · Presentation of Preliminary Draft Budget May/June Board Meeting Budget Approval June 30, 2017 Budget filed with Ministry May 10, 2017