20 2019-20 20 Sp Spec ecia ial l Ed Educ ucat atio ion n - PowerPoint PPT Presentation

20 2019-20 20 Sp Spec ecia ial l Ed Educ ucat atio ion n Bu Budg dget Pr t Pres esen entat atio ion Sp Speci ecial al Ed Educ ucat ation ion Adv dvisor sory y Co Committee mmittee Tuesday, May 7, 2019

Pre Prese sent ntat atio ion Ov n Over erview view 1. School Board Financial Reporting Cycles 2. Budget Development Process 3. Grants for Student Needs (GSN) 4. Key Budget Components 5. 2018-19 Special Education Grant and Revenues 6. 2018-19 Special Education Expenses 7. 2019-20 Budget Considerations 2

Sc School hool Boar Board Finan d Financial cial Repor eporting ting Cycles Cycles

Thre Th ree Fi e Fina nanci ncial al Rep epor ortin ting Cycle g Cycles s to to th the e Min Minis istr try y of of E Edu ducat catio ion Origi Or gina nal Bu Budge get Es Estimat ates es • Approved by the Board of Trustees and submitted to the Ministry of Education in June, before the year begins in September • Based on projected enrolment for October 31 and March 31 count dates Revi vised ed Bu Budge get Es Estimat ates es • Approved by the Board of Trustees and submitted to the Ministry of Education in December, after the first quarter • Based on actual October 31 enrolment and projected March 31 enrolment • Dollar llar amo moun unts ts outlined tlined in this is pr presen entatio ation n are e from om the e 20 2018-19 9 Revi vised d Bu Budg dget t Estim timat ates es Aud udited ed Fina nanc ncial al St Stat atem emen ents • Approved by the Board of Trustees and submitted to the Ministry of Education in November, after year-end • Based on actual enrolment for October 31 and March 31 count dates 4

Bu Budge dget Deve t Development lopment Pr Process ocess

Bu Budg dget t De Deve velopm lopmen ent t Pr Proce ocess ss • Starts with Ministry’s invitation to consultation in the fall  2019/2020 Education Funding Consultation released on November 16, 2018  Further consultation release with respect to Class Size and Hiring Practices on January 23, 2019 • Enrolment projections sent to the Ministry in the fall, form the basis for the Grants for Student Needs (GSN)  2019/2020 enrolment projections submitted on November 23, 2018 Aligns financial resources to strategic priorities • • Seeks stakeholder input into the parameters of the budget • Aligns with Ministry’s requirements for a balanced budget, with various enveloping, flexibility and other reporting requirements 6

Budg Bu dget t De Deve velopm lopmen ent t Pr Proce ocess ss – Tim imeli elines nes • January – February 2019  Establishment of budget objectives, timelines and consultation process  Identifying key assumptions to use to prepare the budget February – March 2019 •  Development of base budgets, budget holder input into base budgets  Principal, Vice-Principal and Management Consultation (February 7, 2019)  Release of the Budget Survey (March 6-19, 2019) • April – May 2019 Budget development updates, challenges and system implications to the Board of Trustees  Review of stakeholder input  Release of the GSN – released April 26, 2019  Budget workshops on April 10, 2019 and May 29, 2019 at the Committee of the Whole  • June 2019  Draft budget presented on June 5, 2019  Final budget report for trustee approval on June 19, 2019 7

Gr Grants f ants for S or Stu tudent dent Needs eeds (GS (GSN) N)

Grant Gr ants f s for or Stude Student N nt Nee eeds (G ds (GSN SN) Pupil Pu il Fo Foun undat atio ion G n Gran ant • Classroom Teachers, including Specialist and Student Success Teachers • Department Heads • Supply Teachers • Early Childhood Educators • Educational Assistants (other than for Special Education) • Elementary Supervision • Textbook and Learning Materials • Classroom Supplies • Classroom Computers • Library and Guidance Services • Professional and Para-Professional Supports (including a portion for PSS SSP*) • Classroom Consultants *PSS SSP = Professional Student Services Personnel, which includes Speech and Language Pathologists, Child & Youth Counsellors, Social Workers, ABA Facilitators and Psychoeducational Consultants 9

Grant Gr ants f s for or Stude Student N nt Nee eeds ds (co (cont. nt.) School Fou ool Foundatio ndation n Grants ants • Principals • Vice-Principals • School Office Support Staff • School Office Supplies Special cial Purpose pose Grants ants • Sp Spec ecial al Ed Educ ucat ation on Gr Gran ant • Language Grant (FSL / ESL) • First Nations, Metis and Inuit Education Supplement • Learning Opportunities Grant • Safe and Accepting Schools Supplement • Continuing Education and Other Programs Grants 10

Grant Gr ants f s for or Stude Student N nt Nee eeds ds (co (cont. nt.) Spe peci cial al Pu Purpo pose se Gr Gran ants ts • Cost Adjustment and Teacher Qualifications and Experience Grant (ap applies es to a o all tea eachi hing ng staf aff, f, in incl clud udin ing g Sp Spec ecia ial l Ed Educ ucat atio ion n Res esou ource ce Tea eache hers) • Student Transportation Grant o No specific funding for Special Education programs o There is funding for transportation to provincial schools • School Board Administration and Governance Grant • School Facility Operations and Renewal Grant • Debt Services Support (includes interest expense and non-permanently financed capital debt) 11

Key Bu ey Budge dget Components t Components

Review view of of Key Key Bu Budg dget C t Com ompo pone nent nts Enr nrolment olment Revenu venues es Ex Expenses penses 13

Review view of of Key Key Bu Budg dget t Co Comp mpon onen ents (co ts (cont nt.) .) Enr Enrolment olment 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 are based on:  Birth rates, migrations rates, impact of new housing starts and pupil yield rates  Catchment population, participation rates  District program offerings, retention rates 14

Review of Key Budget Components Review view of of Key Key Bu Budg dget t Co Comp mpon onen ents (co ts (cont nt.) .) Enrolment Enr olment 2018/19 Enrolment % 2019/20 Revised Increase Increase Projection** Estimates* (Decrease) (Decrease) Elementary 46,094.00 45,798.00 296.00 0.65% Secondary 19,359.45 18,808.55 550.90 2.93% 65,453.45 64,606.55 846.90 1.31% 2018/19 Enrolment % 2019/20 Original Increase Increase Projection Budget** (Decrease) (Decrease) Elementary 46,094.00 45,680.00 414.00 0.91% Secondary 19,359.45 18,961.48 397.97 2.10% 65,453.45 64,641.48 811.97 1.26% * Enrolment based on Actual October 31/18 and Projected March 31/19 ** Enrolment based on Projected October 31/19 and Projected March 31/20 15

Review view of of K Key ey Bu Budg dget t Co Comp mpon onen ents (co ts (cont nt.) .) Enrolment Enr olment 70,000 60,000 50,000 40,000 Elementary Secondary 30,000 Combined 20,000 10,000 - 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Revised Projected 16

Review of Key Budget Components Review view of of Key Key Bu Budg dget t Co Comp mpon onen ents (co ts (cont nt.) .) Revenu venues es Investment Income Other Fees & Revenues 0.1% 3.3% Amortization of Deferred Capital Contributions 3.7% School Generated Funds 2.4% Provincial Grants - Other 0.4% Provincial Grants - Grants for Student Needs 90.1% 17

Review of Key Budget Components Review view of of Key Key Bu Budg dget t Co Comp mpon onen ents (co ts (cont nt.) .) Revenu venues es  Ministry Funding  Grants for Student Needs (GSN) 90.1% • HDSB share of municipal education levies with the balance from the Province • Mainly based on enrolment, but also based on socio-demographic factors, number of schools and on the ground capacity  Provincial Grants – Priorities and Partnerships Fund (PPF) 0.4% • Historically these were known as Education Program Other (EPO) grants • Offered on a pilot basis, reviewed annually  Other Revenues 7.1%  Amortization of Deferred Capital Contributions  Other Government Funding (Other Ministries and Federal Grants)  Tuition Fees for International Students  Facilities Rental Income  Investment Income  Other  Transfer to (from) Accumulated Surplus  School Generated Funds (school level) 2.4% 18

Review of Key Budget Components Review view of of Key Key Bu Budg dget t Co Comp mpon onen ents (co ts (cont nt.) .) Expenses Ex penses Pupil Accommodation Other 14.0% 3.1% Transportation 2.3% Instruction 78.4% Administration 2.2% 19