2007/2008 budget upper canada district school board

2007/2008 Budget 2007/2008 Budget Upper Canada District School Upper Canada District School BoardBoard

Presentation to Presentation to Upper Canada District School BoardUpper Canada District School BoardJune 20, 2007June 20, 2007

22

AgendaAgenda System DriversSystem Drivers Where We WereWhere We Were Where We AreWhere We Are 2007/2008 Budget Issues/Pressures within 2007/2008 Budget Issues/Pressures within

a Deficit Recovery Plana Deficit Recovery Plan

33

System Drivers - Impact of System Drivers - Impact of Elementary EnrolmentsElementary Enrolments

7800 7800 pupil pupil reductioreduction from n from year year 19951995

15,000

17,000

19,000

21,000

23,000

25,000

27,000

Year

Enro

lmen

t

ProjectedActual

44

System Drivers - Impact of System Drivers - Impact of Secondary EnrolmentsSecondary Enrolments

8,000

9,000

10,000

11,000

12,000

13,000

14,000

15,000

16,000

Year

Enro

lmen

t

Projected

Actual

4350 4350 pupil pupil reductioreduction from n from year year 20052005

55

System Drivers - Impact of System Drivers - Impact of Projected Enrolment Decline Projected Enrolment Decline on UCDSB School Capacity on UCDSB School Capacity

37% surplus capacity

20000

30000

40000

Year

Tota

l UC

DSB

Pup

il Pl

aces

Total UCDSB Capacity Total UCDSB Enrolment (FTE)

15 % surplus capacity

66

Where We Were Where We Were Financial SituationFinancial Situation

Accumulated UCDSB Surplus / (Deficit):From 2004/2005 to 2006/2007

($7.0)($6.0)($5.0)($4.0)($3.0)($2.0)($1.0)$0.0$1.0$2.0

$'s

in M

illio

ns

Regular Program (5.5) 0.9 (4.6) 2.0 (2.6)Special Education (0.6) (4.8) (5.4) (1.3) (6.7)Total UCDSB (6.1) (3.9) (9.9) 0.7 (9.2)

2004/2005 Actual Accumulated Surplus

/ (Deficit)2005/2006 Actual In-Year Surplus / (Deficit)

2005/2006 Actual Accumulated Surplus

/ (Deficit)2006/2007 Budgeted In-Year Surplus / (Deficit) *

2006/2007 Projected Accumulated Surplus

/ (Deficit) **

* Based on 06/07 Original Estimates ** As of Nov.13/06

77

Where We WereWhere We WereDeficit Recovery PlanDeficit Recovery Plan

UCDSB Deficit Recovery Plan

-$12,000,000

-$10,000,000

-$8,000,000

-$6,000,000

-$4,000,000

-$2,000,000

$02006/07 2007/08 2008/09 2009/10 2010/11

Timeline

Dol

lars

Quest 2020 Deficit Recovery Plan 2006/07 Budget Deficit Recovery Plan

88

Where We Are Where We Are EQAOEQAO

All Elementary Subject Areas

0102030405060708090

100

2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Y e a r

% S

tude

nts

Ach

ievi

ng L

evel

s 3/

4

CREW year 1

CREW year 2

CREW year 3

99


Grade 9 Academic Math

0102030405060708090

100

2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Y e a r

% S

tude

nts

Ach

ievi

ng L

evel

s 3/

4

CREW year 1 CREW

year 2CREW year 3

1010


Grade 9 Applied Math

0102030405060708090

100

2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Y e a r

% S

tude

nts

Ach

ievi

ng L

evel

s 3/

4

CREW year 1

CREW year 2

CREW year 3

1111


Grade 10 OSSLT

0102030405060708090

100

2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Y e a r

% S

tude

nts

Achi

evin

g Le

vels

3/4

CREW year 1

CREW year 2

CREWyear 3

1212

Where We Are Where We Are Financial SituationFinancial Situation

Accumulated UCDSB Surplus / (Deficit):From 2004/2005 to 2006/2007

($8.0)($7.0)($6.0)($5.0)($4.0)($3.0)($2.0)($1.0)$0.0$1.0$2.0$3.0$4.0

$'s

in M

illio

ns

Regular Program ($5.5) $0.9 ($4.6) $3.5 ($1.1)Special Education ($0.6) ($4.8) ($5.4) ($1.7) ($7.1)Total UCDSB ($6.1) ($3.9) ($9.9) $1.7 ($8.2)

04/05 Accumulated Deficit 05/06 Deficit (In-Year) 05/06 Accumulated

Deficit06/07 Projected Deficit

(In-Year)06/07 Accumulated

Deficit *

* Based on Financial Projection w ith Feb/07 Expenditures YTD

1313

Where We AreWhere We AreDeficit Recovery PlanDeficit Recovery Plan

UCDSB Deficit Recovery Plan

($15.0)

($10.0)

($5.0)

$0.02006/07 2007/08 2008/09 2009/10 2010/11

Timeline

$'s

in M

illio

ns

Quest 2020 Deficit Recovery Plan2006/2007 Budget Deficit Recovery PlanRevised Deficit Recovery Plan (06/07 Projected)

1414

2007/2008 Budget 2007/2008 Budget Issues/Pressures within Issues/Pressures within a Deficit Recovery Plana Deficit Recovery Plan

Must Consider:Must Consider: Provincial Goals and RealitiesProvincial Goals and Realities Strategic Plan - CREW Strategic Plan - CREW Ongoing and Emerging Board IssuesOngoing and Emerging Board Issues Special Education Funding and ExpendituresSpecial Education Funding and Expenditures Balancing the major Balancing the major “Opposing Forces”“Opposing Forces” Continuing financial challenge in 2008/2009, Continuing financial challenge in 2008/2009,

2009/2010 and 2010/20112009/2010 and 2010/2011

1515

Provincial Goals and Provincial Goals and RealitiesRealities EQAOEQAO

– 75% of students achieving at Levels 3 & 4 by 200775% of students achieving at Levels 3 & 4 by 2007

Primary Class Size (PCS)Primary Class Size (PCS)– 90% of all Primary Class Sizes at or below 20 with all primary classes at or 90% of all Primary Class Sizes at or below 20 with all primary classes at or

below 23 by 2007/2008below 23 by 2007/2008

Graduation RatesGraduation Rates– 80% of all students graduating by 201080% of all students graduating by 2010

Capital/Prohibitive to Repair SchoolsCapital/Prohibitive to Repair Schools– Limits on fundsLimits on funds

Election – October 2007Election – October 2007

1616

Strategic Plan – CREWStrategic Plan – CREWSets Long Term Sets Long Term DirectionDirection

1717

Ongoing and Emerging Ongoing and Emerging Board IssuesBoard Issues 1000 x 1000 Conversations 1000 x 1000 Conversations – Strategic review– Strategic review Boundary 2020 Boundary 2020 – Program Review– Program Review Capacity Building Capacity Building – Increasing our Skills– Increasing our Skills Capital/Prohibitive to Repair Schools Capital/Prohibitive to Repair Schools – Investing in – Investing in

infrastructureinfrastructure Character Education Character Education – It’s all about character– It’s all about character Dashboard Metrics Dashboard Metrics – Using data to track progress– Using data to track progress Deficit ManagementDeficit Management – Watching the bottom line– Watching the bottom line

1818

Ongoing and Emerging Ongoing and Emerging Board IssuesBoard Issues Declining Enrolment Declining Enrolment – Is a driving on-going change– Is a driving on-going change First Nations First Nations – Provincial financial support for our partners from – Provincial financial support for our partners from

Akwesasne Mohawk Board of Education Akwesasne Mohawk Board of Education French Programs French Programs - Dual track and Core schools- Dual track and Core schools Michelangelo Project Michelangelo Project – Helping Students Succeed– Helping Students Succeed Operational Reviews of Boards by the Ministry Operational Reviews of Boards by the Ministry – –

Provincial Quality ControlProvincial Quality Control Wellness Wellness – Work Life Balance– Work Life Balance Reading Recovery ProgramReading Recovery Program – Critical for Early Success– Critical for Early Success

1919

Ongoing and Emerging Ongoing and Emerging Board IssuesBoard Issues Special Education Special Education – Helping every Student– Helping every Student School Improvement School Improvement – Every School’s Goal– Every School’s Goal Small School Summits Small School Summits – Becoming a Leader in Small Schools– Becoming a Leader in Small Schools Supervision Time Supervision Time (Elementary) - To assist with our focus on (Elementary) - To assist with our focus on

LearningLearning Transportation Consortium Transportation Consortium – Direction Established by the – Direction Established by the

MinistryMinistry Wells Wells – Complying with Government Standards– Complying with Government Standards

2020

Special EducationSpecial EducationFunding vs Funding vs ExpendituresExpenditures

Special Education Funding versus Expenditures (Yearly Breakdown: 1998/1999 to 2007/2008)

($10.0)

($5.0)

$0.0

$5.0

$10.0

$15.0

Fiscal Year

$'s

in M

illio

ns

Over / (Under) Spending per year $0.4 $2.4 $2.2 $0.7 ($5.9) ($4.0) $10.6 $4.8 $1.7 $0.7

Accumulated Funding Surplus/ (Deficit) ($0.4) ($2.8) ($5.0) ($5.8) $0.1 $4.1 ($6.5) ($11.3) ($13.0) ($13.7)

1998/1999 Actuals

1999/2000 Actuals

2000/2001 Actuals

2001/2002 Actuals

2002/2003 Actuals

2003/2004 Actuals

2004/2005 Actuals

2005/2006 Actuals

2006/2007 Projected *

2007/2008 Estimates

* Tuition Fees related to Special Education excluded

2121

Balancing the Major Balancing the Major Opposing ForcesOpposing Forces Revenue LimitationsRevenue Limitations

Addresses Provincial Goals Addresses Provincial Goals Primary Class SizesPrimary Class Sizes

Supervision Issues (Elementary)Supervision Issues (Elementary) Other Collective Agreement requirementsOther Collective Agreement requirements Reading Recovery ProgramReading Recovery Program Small and Dual Track SchoolsSmall and Dual Track Schools

2222

RevenueRevenueBudget 2007/08 Revenue Summary of Allocation

(Based on 2007/08 Estimates)

School Operations $29,936,550 9.7%

School Foundation $21,278,619 6.9%

Special Purpose $106,869,114 34.5%

Capital & Debt Repayment $12,374,786 4.0%

Tuition Fees $2,010,066 0.6% Recoveries $921,356 0.3%

Pupil Foundation $133,726,533 43.1%

Other $2,884,145 0.9%

2323

ExpendituresExpenditures

Budget 07/08 Total Operating Budget(Based on 07/08 Estimates)

Rental Expenditure $1,132,308 0.4%

Debt Charges and Interest $5,744,775

1.9%

Fees and Contract Services $30,073,470

9.7%

Other & Transfers to Other Boards $409,835

0.1%

Capital Expenditure $7,660,192 2.5%

Supplies, Services and Repair of Furniture &

Equipment $24,202,396 8%

Staff Development $1,522,133 0.5%

Employee Benefits $30,689,531 9.9%

Salaries and Wages $207,074,823 67.1%

2424

Financial Target Financial Target 2007/20082007/2008

Projected RevenueProjected Revenue $ 310.0 million$ 310.0 millionProjected ExpensesProjected Expenses $ 308.5 million$ 308.5 millionProjected In-Year Surplus Projected In-Year Surplus $ 1.5 million$ 1.5 million

2525

Continuing Financial Continuing Financial ChallengeChallenge

2007/2008 2008/2009 2009/2010 2010/2011

Projected Accumulated Deficit ($8.2 million) ($6.7 million) ($4.8 million) ($2.3 million)

Projected In-Year Surplus $1.5 million $1.5 million $1.5 million $1.5 million

Additional Savings

Dual Track Schools $0 $0 $500,000 $400,000

Transportation $0 $0 $500,000 $400,000

Special Education $0 $400,000 $0 $0

Accumulated Deficit ($6.7 million) ($4.8 million) ($2.3 million) $0

2626

School Based Teachers

3031313232333334343535

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Enrolment

1,800

1,850

1,900

1,950

2,000

2,050

2,100#

Enrolment (,000) School Based Teachers

UCDSB Historical UCDSB Historical Trends - StaffingTrends - Staffing

2727


Teacher Assistants

3031313232333334343535

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Enrolment

0

100

200

300

400

500

600

700#

Enrolment (,000) Teacher Assistants

2828


School Office Support Staff

30,00030,50031,00031,50032,00032,50033,00033,50034,00034,50035,000

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08160165170175180185190195

Enrolment (,000) School Office Support Staff

2929


School Clerical

3031313232333334343535

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Enrolment

160

165

170

175

180

185

190

195#

Enrolment (,000) School Clerical

3030


School Operations

3031313232333334343535

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Enrolment

275280285290295300305310315320325#

Enrolment (,000) School Operations

3131

UCDSB Historical UCDSB Historical Trends - SpendingTrends - Spending

Classroom Teachers

3031313232333334343535

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Enrolment $M

$120$125$130$135$140$145$150$155$160

Enrolment (,000) Spending ($M) Allocation ($M)

3232


Supply Teachers

3031313232333334343535

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Enrolment $M

$2.0

$2.5

$3.0

$3.5

$4.0

$4.5

$5.0

$5.5


3333


Principals and Vice-Principals

3031313232333334343535

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Enrolment

$10.0

$11.0

$12.0

$13.0

$14.0

$15.0

$16.0$M


3434


Teacher Assistants

3031313232333334343535

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Enrolment

$5.0

$7.5

$10.0

$12.5

$15.0

$17.5

$20.0

$22.5$M


3535


School Office Support Staff

3031313232333334343535

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Enrolment

$4.0

$5.0

$6.0

$7.0

$8.0

$9.0

$10.0$M


3636


Board Administration

292930303131323233333434353536

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08$0.0

$2.0

$4.0

$6.0

$8.0

$10.0

$12.0


3737


School Operations

3031313232333334343535

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Enrolment

$23.5

$24.5

$25.5

$26.5

$27.5

$28.5

$29.5

$30.5

$31.5

$M


3838


Transportation

$20.0$20.5$21.0$21.5$22.0$22.5$23.0$23.5$24.0$24.5$25.0$25.5$26.0$26.5$27.0

2003/2004 2004/2005 2005/2006 Forecast 06/07 Budget 07/08

$M

Total Expense ($M) Total Funding ($M)

3939


Total Operating

30

31

31

32

32

33

33

34

34

35

35

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Enrolment

$230.0

$240.0

$250.0

$260.0

$270.0

$280.0

$290.0

$300.0

$310.0

$M


4040

Average Salary & Average Salary & Benefit Cost per Benefit Cost per TeacherTeacher

Average Cost per Teacher

3031313232333334343535

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Enrolment

$65.0

$67.5

$70.0

$72.5

$75.0

$77.5

$80.0

$82.5

$85.0$(,000)

Enrolment (,000) Elementary Secondary

4141

Average Number of Average Number of Students per Teacher Students per Teacher (based on ADE)(based on ADE)

Average Number of Students per Teacher(based on ADE)

3031313232333334343535

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Enrolment

14

1516

17

18

1920

21

22#

Enrolment (,000) Elementary Secondary

4242

DiscussionDiscussion

2007/2008 budget upper canada district school board

Documents

year 2004elemplus5

surplus capacitygraph2

projected enrolment

agendasystem driverswhere