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2007/2008 Budget
Upper Canada District School Board
Presentation to
Upper Canada District School Board
June 20, 2007
Agenda




System Drivers
Where We Were
Where We Are
2007/2008 Budget Issues/Pressures within
a Deficit Recovery Plan
2
System Drivers - Impact of
Elementary Enrolments
Actual
Projected
27,000
25,000
21,000
19,000
17,000
20
15
20
14
20
13
20
12
20
11
20
10
20
09
20
08
20
07
20
06
20
05
20
04
20
03
20
02
20
01
20
00
19
99
19
98
19
97
19
96
15,000
19
95
Enrolment
23,000
7800
pupil
reduction
from
year
1995
Year
3
System Drivers - Impact of
Secondary Enrolments
Actual
Projected
16,000
15,000
Enrolment
14,000
13,000
12,000
11,000
10,000
9,000
8,000
95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15
19 19 19 19 19 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20
Year
4350
pupil
reduction
from year
2005
4
System Drivers - Impact of Projected
Enrolment Decline on UCDSB
School Capacity
Total UCDSB Pupil Places
40000
15 % surplus capacity
30000
37% surplus
capacity
20000
03
20
04
20
05
20
06
20
07
20
08
20
09
20
10
20
11
20
12
20
13
20
14
20
15
20
16
20
17
20
18
20
19
20
20
20
Year
Total UCDSB Capacity
Total UCDSB Enrolment (FTE)
5
Where We Were
Financial Situation
$'s in Millions
Accumulated UCDSB Surplus / (Deficit):
From 2004/2005 to 2006/2007
$2.0
$1.0
$0.0
($1.0)
($2.0)
($3.0)
($4.0)
($5.0)
($6.0)
($7.0)
2004/2005 Actual
Accumulated Surplus
/ (Deficit)
2005/2006 Actual InYear Surplus / (Deficit)
2005/2006 Actual
Accumulated Surplus
/ (Deficit)
2006/2007 Budgeted InYear Surplus / (Deficit) *
2006/2007 Projected
Accumulated Surplus
/ (Deficit) **
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)
* Based on 06/07 Original Estimates
** As of Nov.13/06
6
Where We Were
Deficit Recovery Plan
UCDSB Deficit Recovery Plan
Timeline
2006/07
2007/08
2008/09
2009/10
2010/11
$0
Dollars
-$2,000,000
-$4,000,000
-$6,000,000
-$8,000,000
-$10,000,000
-$12,000,000
Quest 2020 Deficit Recovery Plan
2006/07 Budget Deficit Recovery Plan
7
Where We Are
EQAO
% Students Achieving Levels 3/4
All Elementary Subject Areas
100
90
76
80
69
61
70
60
50
45
48
48
62
53
40
30
CREW
year 2
CREW
year 1
20
10
CREW
year 3
0
2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
Ye a r
8
Where We Are
EQAO
% Students Achieving Levels 3/4
Grade 9 Academic Math
100
90
80
66
70
60
50
67
65
60
66
70
75
46
CREW
year 1
40
30
CREW
year 2
CREW
year 3
20
10
0
2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
Ye a r
9
Where We Are
EQAO
% Students Achieving Levels 3/4
Grade 9 Applied Math
100
90
80
70
60
50
40
40
29
30
20
14
19
28
20
CREW year 1
10
29
33
CREW year 2
CREW year 3
0
2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
Ye a r
10
Where We Are
EQAO
% Students Achieving Levels 3/4
Grade 10 OSSLT
100
82
90
73
80
70
63
69
CREW
year 2
CREW
year 1
40
86
88
2006-07
2007-08
75
60
50
84
CREW
year 3
30
20
10
0
2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
Ye a r
11
Where We Are
Financial Situation
$'s in Millions
Accumulated UCDSB Surplus / (Deficit):
From 2004/2005 to 2006/2007
$4.0
$3.0
$2.0
$1.0
$0.0
($1.0)
($2.0)
($3.0)
($4.0)
($5.0)
($6.0)
($7.0)
($8.0)
04/05 Accumulated
Deficit
05/06 Deficit (In-Year)
05/06 Accumulated
Deficit
06/07 Projected Deficit
(In-Year)
06/07 Accumulated
Deficit *
($1.1)
Regular Program
($5.5)
$0.9
($4.6)
$3.5
Special Education
($0.6)
($4.8)
($5.4)
($1.7)
($7.1)
Total UCDSB
($6.1)
($3.9)
($9.9)
$1.7
($8.2)
* Based on Financial Projection w ith Feb/07 Expenditures YTD
12
Where We Are
Deficit Recovery Plan
UCDSB Deficit Recovery Plan
Timeline
$'s in Millions
2006/07
2007/08
2008/09
2009/10
2010/11
$0.0
($5.0)
($10.0)
($15.0)
Quest 2020 Deficit Recovery Plan
2006/2007 Budget Deficit Recovery Plan
Revised Deficit Recovery Plan (06/07 Projected)
13
2007/2008 Budget
Issues/Pressures within a
Deficit Recovery Plan
Must Consider:
 Provincial Goals and Realities
 Strategic Plan - CREW
 Ongoing and Emerging Board Issues
 Special Education Funding and Expenditures
 Balancing the major “Opposing Forces”
 Continuing financial challenge in 2008/2009,
2009/2010 and 2010/2011
14
Provincial Goals and Realities
 EQAO
– 75% of students achieving at Levels 3 & 4 by 2007
 Primary Class Size (PCS)
– 90% of all Primary Class Sizes at or below 20 with all primary classes at or
below 23 by 2007/2008
 Graduation Rates
– 80% of all students graduating by 2010
 Capital/Prohibitive to Repair Schools
– Limits on funds
 Election – October 2007
15
Strategic Plan – CREW
Sets Long Term Direction
16
Ongoing and Emerging Board
Issues




1000 x 1000 Conversations – Strategic review
Boundary 2020 – Program Review
Capacity Building – Increasing our Skills
Capital/Prohibitive to Repair Schools – Investing in
infrastructure
 Character Education – It’s all about character
 Dashboard Metrics – Using data to track progress
 Deficit Management – Watching the bottom line
17
Ongoing and Emerging Board
Issues
 Declining Enrolment – Is a driving on-going change
 First Nations – Provincial financial support for our partners from
Akwesasne Mohawk Board of Education
 French Programs - Dual track and Core schools
 Michelangelo Project – Helping Students Succeed
 Operational Reviews of Boards by the Ministry –
Provincial Quality Control
 Wellness – Work Life Balance
 Reading Recovery Program – Critical for Early Success
18
Ongoing and Emerging Board
Issues




Special Education – Helping every Student
School Improvement – Every School’s Goal
Small School Summits – Becoming a Leader in Small Schools
Supervision Time (Elementary) - To assist with our focus on
Learning
 Transportation Consortium – Direction Established by the
Ministry
 Wells – Complying with Government Standards
19
Special Education
Funding vs Expenditures
Special Education Funding versus Expenditures
(Yearly Breakdown: 1998/1999 to 2007/2008)
$15.0
$'s in Millions
$10.0
$5.0
$0.0
($5.0)
($10.0)
1998/1999 1999/2000 2000/2001 2001/2002 2002/2003 2003/2004 2004/2005 2005/2006 2006/2007 2007/2008
Actuals
Actuals
Actuals
Actuals
Actuals
Actuals
Actuals
Actuals Projected * Estimates
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)
Fiscal Year
* Tuition Fees related to Special Education excluded
20
Balancing the Major
Opposing Forces
 Revenue Limitations
 Addresses Provincial Goals
 Primary Class Sizes




Supervision Issues (Elementary)
Other Collective Agreement requirements
Reading Recovery Program
Small and Dual Track Schools
21
Revenue
Budget 2007/08 Revenue Summary of Allocation
(Based on 2007/08 Estimates)
Tuition Fees $2,010,066
0.6%
Capital & Debt Repaym ent
$12,374,786 4.0%
Recoveries $921,356 0.3%
Other $2,884,145 0.9%
Pupil Foundation
$133,726,533 43.1%
Special Purpose
$106,869,114 34.5%
School Operations
$29,936,550 9.7%
School Foundation
$21,278,619 6.9%
22
Expenditures
Budget 07/08 Total Operating Budget
(Based on 07/08 Estimates)
Salaries and Wages
$207,074,823 67.1%
Other & Transfers to
Other Boards $409,835
0.1%
Fees and Contract
Services $30,073,470
9.7%
Rental Expenditure
$1,132,308 0.4%
Debt Charges and
Interest $5,744,775
1.9%
Capital Expenditure
$7,660,192 2.5%
Em ployee Benefits
$30,689,531 9.9%
Supplies, Services and
Repair of Furniture &
Equipm ent $24,202,396
8%
Staff Developm ent
$1,522,133 0.5%
23
Financial Target 2007/2008
Projected Revenue
Projected Expenses
Projected In-Year Surplus $
$ 310.0 million
$ 308.5 million
1.5 million
24
Continuing Financial
Challenge
2007/2008
2008/2009
2009/2010
2010/2011
($8.2 million)
($6.7 million)
($4.8 million)
($2.3 million)
$1.5 million
$1.5 million
$1.5 million
$1.5 million
Dual Track Schools
$0
$0
$500,000
$400,000
Transportation
$0
$0
$500,000
$400,000
Special Education
$0
$400,000
$0
$0
($6.7 million)
($4.8 million)
($2.3 million)
$0
Projected Accumulated Deficit
Projected In-Year Surplus
Additional Savings
Accumulated Deficit
25
UCDSB Historical Trends Staffing
School Based Teachers
Enrolm ent
35
35
34
34
33
33
32
32
31
31
30
2002-03
#
2,100
2,050
2,000
1,950
1,900
1,850
1,800
2003-04
2004-05
Enrolment (,000)
2005-06
2006-07
2007-08
School Based Teachers
26
UCDSB Historical Trends Staffing
Enrolm ent
35
35
34
34
33
33
32
32
31
31
30
2002-03
Teacher Assistants
#
700
600
500
400
300
200
100
0
2003-04
2004-05
Enrolment (,000)
2005-06
2006-07
2007-08
Teacher Assistants
27
UCDSB Historical Trends Staffing
School Office Support Staff
35,000
34,500
34,000
33,500
33,000
32,500
32,000
31,500
31,000
30,500
30,000
195
190
185
180
175
170
165
160
2002-03
2003-04
2004-05
Enrolment (,000)
2005-06
2006-07
2007-08
School Office Support Staff
28
UCDSB Historical Trends Staffing
Enrolment
35
35
34
34
33
33
32
32
31
31
30
2002-03
School Clerical
#
195
190
185
180
175
170
165
160
2003-04
2004-05
Enrolment (,000)
2005-06
2006-07
2007-08
School Clerical
29
UCDSB Historical Trends Staffing
Enrolm ent
35
35
34
34
33
33
32
32
31
31
30
2002-03
School Operations
#
325
320
315
310
305
300
295
290
285
280
275
2003-04
2004-05
Enrolment (,000)
2005-06
2006-07
2007-08
School Operations
30
UCDSB Historical Trends Spending
Classroom Teachers
Enro lment
$M
35
35
34
34
33
33
32
32
31
31
30
$160
$155
$150
$145
$140
$135
$130
$125
$120
2002-03
2003-04
2004-05
Enrolment (,000)
2005-06
Spending ($M)
2006-07
2007-08
Allocation ($M)
31
UCDSB Historical Trends Spending
Supply Teachers
Enrolm ent
$M
$5.5
35
35
$5.0
34
34
$4.5
33
$4.0
33
32
$3.5
32
$3.0
31
$2.5
31
30
$2.0
2002-03
2003-04
2004-05
Enrolment (,000)
2005-06
Spending ($M)
2006-07
2007-08
Allocation ($M)
32
UCDSB Historical Trends Spending
Enrolm ent
35
Principals and Vice-Principals
$M
$16.0
35
$15.0
34
34
$14.0
33
33
$13.0
32
$12.0
32
31
$11.0
31
30
$10.0
2002-03
2003-04
2004-05
Enrolment (,000)
2005-06
Spending ($M)
2006-07
2007-08
Allocation ($M)
33
UCDSB Historical Trends Spending
Teacher Assistants
Enrolm ent
35
35
34
34
33
33
32
32
31
31
30
2002-03
$M
$22.5
$20.0
$17.5
$15.0
$12.5
$10.0
$7.5
$5.0
2003-04
Enrolment (,000)
2004-05
2005-06
Spending ($M)
2006-07
2007-08
Allocation ($M)
34
UCDSB Historical Trends Spending
School Office Support Staff
Enrolm ent
35
35
34
34
33
33
32
32
31
31
30
2002-03
$M
$10.0
$9.0
$8.0
$7.0
$6.0
$5.0
$4.0
2003-04
Enrolment (,000)
2004-05
2005-06
Spending ($M)
2006-07
2007-08
Allocation ($M)
35
UCDSB Historical Trends Spending
Board Administration
36
35
35
34
34
33
33
32
32
31
31
30
30
29
29
$12.0
$10.0
$8.0
$6.0
$4.0
$2.0
$0.0
2002-03
2003-04
Enrolment (,000)
2004-05
2005-06
Spending ($M)
2006-07
2007-08
Allocation ($M)
36
UCDSB Historical Trends Spending
School Operations
$M
Enrolm ent
35
$31.5
35
34
$30.5
34
33
$28.5
$29.5
33
32
$27.5
$26.5
32
31
$25.5
$24.5
31
30
$23.5
2002-03
2003-04
2004-05
Enrolment (,000)
2005-06
Spending ($M)
2006-07
2007-08
Allocation ($M)
37
UCDSB Historical Trends Spending
Transportation
$M
$27.0
$26.5
$26.0
$25.5
$25.0
$24.5
$24.0
$23.5
$23.0
$22.5
$22.0
$21.5
$21.0
$20.5
$20.0
2003/2004
2004/2005
2005/2006
Total Expense ($M)
Forecast 06/07
Budget 07/08
Total Funding ($M)
38
UCDSB Historical Trends Spending
Total Operating
Enrolm ent
35
$M
$310.0
35
34
$300.0
34
$290.0
33
$280.0
33
$270.0
32
$260.0
32
$250.0
31
31
$240.0
30
$230.0
2002-03
2003-04
2004-05
Enrolment (,000)
2005-06
Spending ($M)
2006-07
2007-08
Allocation ($M)
39
Average Salary & Benefit Cost
per Teacher
Enrolm ent
35
35
34
34
33
33
32
32
31
31
30
2002-03
Average Cost per Teacher
$(,000)
$85.0
$82.5
$80.0
$77.5
$75.0
$72.5
$70.0
$67.5
$65.0
2003-04
2004-05
Enrolment (,000)
2005-06
Elementary
2006-07
2007-08
Secondary
40
Average Number of Students per
Teacher (based on ADE)
Average Number of Students per Teacher
Enrolm ent
#
22
(based on ADE)
35
35
34
34
33
33
32
32
31
31
30
21
20
19
18
17
16
15
14
2002-03
2003-04
2004-05
Enrolment (,000)
2005-06
Elementary
2006-07
2007-08
Secondary
41
Discussion
42