2017/2018 budget development april 12, 2017 of the... · announcement for 2017/2018 gsn ministry...

2017/2018 Budget Development

April 12, 2017

1April 12, 2017

Agenda

Budget Objectives

Status of Budget Development Process/Schedule

Review of Key Budget Components

Enrolment, Revenues

Trustee Input

Communication/Stakeholder Input


2April 12, 2017

Key Objectives of Budget

Development Process


3April 12, 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


4April 12, 2017


5

Budget Development

Schedule

April 12, 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

Update on Status of Special Education Plan

April 12, 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

Update on Special Education Plan

Review Communication Plan

April 12, 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 Special Education Plan

Update on Other Stakeholder Input

Review Initiatives/Financial Constraints

Update on Communication Plan

April 12, 2017


Schedule

9

May 31, 2017 Board Meeting

Presentation of Preliminary Draft Budget

June Board Meeting

Budget Approval

June 30, 2017

Budget filed with Ministry

April 12, 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

April 12, 2017


Review of Key Budget Components

11

Enrolment

ExpendituresRevenues

April 12, 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


12April 12, 2017


Key Assumptions - HDSB Enrolment Summary

13April 12, 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


HDSB Enrolment Summary

14April 12, 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%



15April 12, 2017

Secondary

2016/17 Enrolment %



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%



16April 12, 2017

Combined Elementary & Secondary

2016/17 Enrolment %



Burlington 18,758.28 18,889.64 (131.36) (0.70%)

Oakville 23,889.27 23,432.08 457.19 1.95%

Milton 15,082.64 14,437.02 645.62 4.47%

Halton Hills 6,507.81 6,624.08 (116.27) (1.76%)

64,238.00 63,382.82 855.18 1.35%


Key Assumptions - HDSB Enrolment

Summary

17April 12, 2017



18April 12, 2017

Inc (Dec) %

Elementary Secondary Combined Prior Year Change

2017/18 Projected 45,546 18,692 64,238 856 1.35%

2016/17 Revised 45,109 18,273 63,382 1,370 2.21%

2015/16 Actuals 44,232 17,781 62,012 939 1.54%

2014/15 Actuals 43,616 17,457 61,073 1,812 3.06%

2013/14 Actuals 41,627 17,634 59,261 2,229 3.91%

2012/13 Actuals 39,298 17,734 57,032 2,687 4.94%

2011/12 Actuals 36,691 17,654 54,345 1,542 2.92%

2010/11 Actuals 35,264 17,539 52,803 2,009 3.96%

2009/10 Actuals 33,598 17,196 50,794 1,512 3.07%

2008/09 Actuals 32,403 16,879 49,282 1,236 2.57%

2007/08 Actuals 31,533 16,512 48,045 1,201 2.56%

2006/07 Actuals 30,755 16,089 46,844 1,049 2.29%

2005/06 Actuals 30,084 15,712 45,795 1,112 2.49%


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Revenues

April 13, 2016

April 12, 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

Drawdown From Accumulated Surplus

School Generated Funds (school level)


20April 12, 2017

2017/2018 Budget DevelopmentKey Budget Components – Revenues (2016/17 HDSB Budget)

21

Provincial Grants -Grants for Student

Needs90.6%

Provincial Grants -Other0.3%

School Generated Funds2.7%

Investment Income0.2%

Other Fees & Revenues2.0%

Amortization of Deferred Capital

Contributions3.8%

Total Revenue $712M(Accumulated Surplus - $7M)

April 12, 2017

2017/2018 Budget Development2016/2017 Special Purpose Grants - HDSB

22

Pupil Foundation51.4%

School Foundation6.3%

Special Education12.9%

Language2.7%

Qualifications & Experience6.9%

Transportation2.4%

Administration and Governance

2.4%

School Operations9.7%

School Renewal1.3%

Other Grants2.1%

Capital Interest2.0%

Total Provincial Grants - GSN $645M

April 12, 2017

2017/2018 Budget DevelopmentRevenues - Grants for Student Needs (GSN)

Ministry Funding – Grants for Student Needs (GSN)

Grants for Student Needs (GSN) – April 12, 2017 Ministry

Announcement for 2017/2018 GSN

Ministry Memorandum 2017: B04

Reporting

June 30, 2017, due date for board estimates to Ministry

Working Together

Regional information sessions for school board officials

and to provide feedback

Grant Forms (EFIS) will be available April 21, 2017

Forms provide the detailed information required for school

boards to calculate the actual grant allocation

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April 12, 2017

2017/2018 Budget DevelopmentRevenues - Grants for Student Needs (GSN)

Additional Information Released on April 12, 2017

Technical Paper 2017-18

School Board Funding Projections for the 2017-18 School Year

2017-18 Education Funding: Discussion Summary

Memorandum 2017 SB08: Renewal & Greenhouse Gas Reduction

Funding for the 2017/18 School Year

2017/18 Education Funding: A Guide to the Grants for Student Needs

April 12, 2017: Grants for Student Needs: Technical Briefing Video

April 12, 2017: Grants for Student Needs: Technical Briefing

Presentation Slides

All information available on Ministry of Education website:

www.edu.gov.on.ca/eng/policyfunding/funding.html

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April 12, 2017

2017/2018 Budget DevelopmentRevenues - Grants for Student Needs (GSN) Highlights

GSN Announcement - Key Areas:Enhancements to Implement the Recently Negotiated

Agreements

Capital

Indigenous Education

School Foundation Grant

Keeping Up with Costs

Ongoing Implementation and Other Changes

Next Steps in Transformation

Reporting

25

April 12, 2017


Enhancements to Implement the Recently Negotiated Agreements:

Nine agreements will be effective from September 1, 2017 to August

31, 2019.

2017-18 GSN reflects investments for the first year of the agreements

to support the following:

Modest wage increases and investments in benefit

transformation;

Local priorities funding

Class size reduction investments for full-day kindergarten (FDK)

and grades 4-8;

Community use of schools and other priorities.

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April 12, 2017


Enhancements to Implement the Recently Negotiated Agreements:

Modest wage increases and investments in benefit transformation:

• 1.5 per cent salary benchmark increase for staff in 2017-18

• Ministry has committed to provide funding to support a one-time

payment in 2017-18 for professional development, equivalent to the

amount that would have been generated if the salary benchmarks for

these staff had been increased by 0.5%

• Inflation protection increases for provincial benefits

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April 12, 2017


Local Priorities Funding:

Local Priorities Fund to address a range of local education issues

Actual staffing depends on specific agreements, local discussions and

staffing decisions

Can address a range of priorities including special education, “at risk”

students and adult education

Community and Other Priorities:

3% increase to Community Use of Schools funding

New funding to help boards manage the impact of the contract

extensions

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April 12, 2017


Class Size Investments:

Ministry commitment to invest in reducing class sizes for FDK and

Grades 4 to 8

Additional investments in FDK to lower the funded average class size

to 25.75

Funding to lower average class size for grades 4 to 8 to 22.85 over

five years (in 2017/18, the funded average class size will be reduced

to 24.17)

Boards whose regulated class size average maximum is at or below

24.5 will not be required to lower their maximum class sizes

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April 12, 2017


Capital

School Condition Improvement (SCI):

Additional investments in SCI to support the Ministry’s vision to

provide safe and healthy learning environments to support

achievement

HDSB 2017/18 Allocation $12,175,500

Greenhouse Gas (GHG) Reduction Funding:

Funding to support Government of Ontario’s Climate Change

Action Plan emissions reduction target by 2020

Eligible expenditures will support replacement, renewal and

installation of new energy efficient building components

Initiative will run from April 2017 to March 2018

HDSB Allocation $3,043,870

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April 12, 2017


Indigenous Education Grant:

Starting in 2017/18, grant will be fully enveloped

All boards must identify a Indigenous Education Lead position

Each board will also be required to identify a supervisory officer who

is accountable for the implementation of the Ontario First Nation,

Métis and Inuit Education Framework

31

April 12, 2017


School Foundation Grant (SFG) Investments: Funding to support school administration

Multi-building Adjustment:

Funding for additional principal for elementary or secondary

schools that consists of multiple buildings on the same

campus with large enrolment

Funding phased-in over four years

32

April 12, 2017


Keeping Up With Costs:

Student Transportation

Increase in funding by 2 percent

Utilities

Non-staff portion will be increased by 2 percent

EPO (Education Program Other) Investments:

Ministry will continue to support other education initiatives

Ministry will release a memo to provide boards with funding

allocations for 2017/18

Continued support for the Renewed Math Strategy

33

April 12, 2017


Ongoing Implementation and Other Changes

Changes stemming from past labour agreements

Benefits investments (Employee Life and Health Trusts)

School Board Administration and Governance Grant (final year of

four-year phased in reduction)

School Board Efficiencies and Modernization (final year of the three-

year phase in)

Differentiated Special Education Needs Amount (final year of the

four-year phase in)

Continued phase in of the 2011 Census and National Household

Survey Updates

34

April 12, 2017


Next Steps in Transformation

Rural Education

Engagement on education in rural and remote communities

Transportation

Multi-stakeholder consultation to solicit input and feedback to

renew the vision of student transportation in Ontario

Consultation will focus on transportation funding principles, the

roles of government and school boards, and interactions with

other services outside of education

Feedback gathered from the engagement will be used to inform

the delivery of student transportation funding to school boards

and future policy development

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April 12, 2017


Reporting:

Dates for Submission of Financial Reports:

June 30, 2017, Board Estimates for 2017/2018

November 15, 2017, Board Financial Statements for 2016/2017

December 15, 2017, Board Revised Estimates for 2017/2018

36

April 12, 2017

Trustee Input:

Identify Initiatives/Resources for consideration

Identify areas of issues/review and/or concerns

Provide input on format/implementation of Budget

Development process


37April 12, 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


38April 12, 2017

Communication/Stakeholder Input;

Information/consultation via HDSB website

Invitation to all stakeholders to provide input concerning

2017/2018 Budget

Sent out news release to school community to direct

them to website to provide input

Sent out news release to direct parents to website to

provide input

Placed newspaper advertisements in all local papers

directing parents/community to the website to

provide input


39April 12, 2017

Questions ?


40April 12, 2017

2017/2018 budget development april 12, 2017 of the... · announcement for 2017/2018 gsn ministry...

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