June 20, 2016

Table of Contents

1. Budget Process Timeline pg. 3

2. Budget Assumptions pg. 4

3. Enrolment pg. 5-7

2. Revenues pg. 9-14

4. Expenses pg. 15-21

5. Estimated Consolidated Statement

Of Operations – Compliance Basis pg. 22

6. Staffing pg. 23

7. Capital pg. 24

2

Budget Process Timeline

3

Pre-Budget preparation

• (February)

Consultation/Budget Priorities Survey

• (Feb/March)

Grants for Students Needs Release

• (March)

Preparation

• (March-June)

Presentation

• (June)

Ministry filing

• (June 30th)

- Budget planning process commences shortly after filing of Revised Estimates

in December

- Consultation process focusses on discretionary curriculum budgets in alignment

with Board’s multi-year strategic plan

- Finance staff spend months analyzing and calculating grants and expenses

- Budget Steering committee engaged throughout process

Budget Assumptions

In light of the stated assumptions as presented at the

June 7th Committee of the Whole, the final budget is:

Balanced

Aligned with the Board’s multi-year strategic plan in support of:

Believing: Nurturing Our Catholic Community

Achieving: Student Achievement and Well-being

Serving: Stewardship – Effective Management of Resources

Compliant with Ministry regulations and other legislation

Sustains & enhances local initiatives

4

5

As a result of the projected decline in enrolment, all grants flowing through the allocations experienced a decline of approximately $650,000.

AVERAGE DAILY ENROLMENT

Estimates

2016/17

Rev.Est.

2015/16

Increase/

(Decrease)

%

Change

Actual

2014/15

Actual

2013/14

Elementary

JK 1,639.5 1,691.5 (52.0) -3.07% 1,730.0 1,540.3

K 1,773.0 1,818.5 (45.5) -2.50% 1,844.5 1,640.3

Grades 1 to 3 5,673.5 5,649.0 24.5 0.43% 5,554.5 5,498.0

Grades 4 to 8 9,425.5 9,398.5 27.0 0.29% 9,570.0 9,539.0

Elementary Day School 18,511.5 18,557.5 (46.0) -0.25% 18,699.0 18,217.5

Secondary - Pupils less than 21 years

Grades 9 to 12 9,676.3 9,758.6 (82.3) -0.84% 9,763.2 9,842.4

Total Secondary Day School 9,676.3 9,758.6 (82.3) 9,763.2 9,842.4

TOTAL DAY SCHOOL ADE 28,187.8 28,316.1 (128.3) -0.45% 28,462.2 28,059.9

High Credit: Grades 9 to 12 (under 21 years) 72.4 78.3 (5.9) -7.50% 86.4 108.2

HISTORICAL PROJECTED

6

16,878 16,873 16,846

18,692 18,611

18,511 18,364

18,258 18,235

15,500

16,000

16,500

17,000

17,500

18,000

18,500

19,000

2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20

Elementary enrolment is projected to decline in 2016/17 by 0.54% and is projected to continue to

decline over the next 3 years; however it is then expected to plateau. The decline is mainly in

relation to fertility rates, the average size of the family being smaller and lower immigration from

Catholic countries as well as residential development delays.

HISTORICAL PROJECTED

7

10245

10172

9842 9773 9764

9676 9638

9703

9580

9200

9400

9600

9800

10000

10200

10400

2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20

Secondary enrolment is projected to decline in 2016/17 by 0.9%, it is expected to continue

to decline in 2017/18 with a slight increase in 2018/19 due to a unique grade 8 cohort

class transitioning into the secondary panel; enrolment is then projected to continue to

decline parallel to the elementary panel and in relation to the provincial trend.

Revenue Overview

Breakdown:

◦ Ministry of Education(GSN) $267.8 M

◦ Municipalities $ 56.2 M

◦ Other Revenue Sources $ 8.7 M

◦ TOTAL ALLOCATION $332.7 M

9

Revenues

Education funding formula determines each board’s overall funding

allocation

Property tax revenue provides a part of the allocation and the

Province provides additional funding up to the level set by the

education funding formula

Therefore, Municipal tax revenue neither adds to nor deducts from

a board’s overall allocation as determined by the formula

10

Revenues

Ministry of Education Revenue:

◦ Education funding in 2016–17 consists of:

Pupil Foundation Grant +

School Foundation Grant +

12 Special purpose grants +

Debt Service grant

GRANTS FOR STUDENT NEEDS (GSNs)

*enrolment drives all GSNs

11

Revenues

Other Revenue Sources:

◦ i) in addition to GSN the Ministry provides grants called EPOs –

‘Educational Programs-Other’

These are specific Ministry initiatives whereby an individual contract is

signed for each initiative

◦ ii) Adult Education grants from other Ministries

ESL, LINC, LBS

◦ iii) Other sources of revenues include:

VISA student fees,

cost recoveries from: facility/partnership agreements such as with the City

of Hamilton, Secondments, Professional Development, etc.

bank interest

12

13

The increase in revenues of $3,738,038 over 2015/16 revised estimates is largely due to:

benchmark increases for salaries, wages and benefits, grid movement restoration as

well as benchmark increases in non-salary portions of the transportation and school

operations grants.

2016/17

Estimates

2015/16 Revised

Estimates 2014/15 Actual

Total Revenue $332,714,990 $328,976,952 $329,447,339

$327,000,000

$328,000,000

$329,000,000

$330,000,000

$331,000,000

$332,000,000

$333,000,000

2016/17 Estimates 2015/16 Revised Estimates 2014/15 Actual

Total Revenue

Learning Services

77.69%

14

Revenues by Planning Area 2016/17

Estimates

2015/16

Revised Estimates

2014/15

Actual

Instruction $201,394,212 $199,274,681 $200,447,137

Local Taxation $56,207,673 $54,952,445 $54,923,354

Administration $8,297,802 $7,945,962 $8,750,661

Transportation $7,217,860 $7,094,595 $6,979,980

School Oper. & Maint. $29,178,747 $29,151,492 $29,078,958

Capital $15,086,817 $15,714,174 $14,824,566

Other $1,051,243 $1,051,243 $1,051,243

Amortization of DCC $14,280,636 $13,792,360 $13,391,440

$332,714,990 $328,976,952 $329,447,339

Instruction 61% Local Taxation

17%

Administration 2%

Transportation 2%

School Oper. & Maint. 9%

Capital 5%

Other 0%

Amortization of DCC 4%

Learning Services

77.97%

Special Education

18.95%

Con.Ed. 3.08%

http://www.hwcdsb.ca/

Expense Overview

Budgetary guiding principles include: promoting the mission of Catholic Education

promoting equity in educational opportunity

promoting effective stewardship of Board resources

promoting accountability

The majority of expenses are tied to the Board Mission,

legislative and contractual requirements, & multi-year

strategic plan – furthermore, the Budget Priorities

Survey helped the Budget Steering Committee allocate

discretionary funds where available

16

17

The increase in expenses of $1,077,551 over 2015/16 revised estimates is largely due to:

salary, wages & benefit increase, increase in occasional teaching budgets, new

replacement VOIP system, increase in utility expense and increase in amortization due

to capital projects moving from construction in progress to assets in use

2016/17 Estimates

2015/16 Revised

Estimates 2014/15 Actual

Total Expenses $332,697,805 $331,620,254 $327,077,649

$324,000,000

$325,000,000

$326,000,000

$327,000,000

$328,000,000

$329,000,000

$330,000,000

$331,000,000

$332,000,000

$333,000,000

2016/17 Estimates 2015/16 Revised Estimates 2014/15 Actual

Expense Overview

Enhancements & Support Maintained:

Additional support for textbooks – Core French, Math grades 1-6

Robotics – increase operating budget

Support enhanced retreats, Stewardship of Creation and Parish/Faith in action

initiatives

Support for English department resources, text books and technology, including

ESL

Training for reading recovery teachers

Maintain support for outdoor education despite grant reduction

Maintain support for learning practices enabled by technology and the acquisition

of relevant digital technology

Maintain Elementary & Secondary school budget increases of $10 & $20 per

pupil

Maintain support for Equal Opportunities Project (e.g., Rising Stars, Attendance

Officers, Before & After School programming, Closing the Gap tutors etc.)

18

Expense Overview

19

Reductions made:

Plant Operations operating budgets

Board Administration casual and operating budgets

Classroom Teacher reductions as they relate to declining

enrolment/class size regulation

St. Charles budget as they relate to declining enrolment

Appropriated Surplus draws:

Retirement gratuity payments

Snow removal

Curriculum Budgets

Enhanced support for equal opportunities project

Portion of artificial surface playing field at Bishop Tonnos

20

Learning Services

81.4%

Special Education

16%

Continuing Ed. 2.6%

Expenses by Planning Area 2016/17 2015/16 2014/15

Estimates Revised Estimates Actual

Instruction $261,889,757 $261,885,698 $256,004,377

Administration $9,310,467 $8,841,541 $9,163,551

Transportation $7,761,348 $7,564,385 $7,284,103

Plant Op's & Maintenance $52,684,990 $52,277,387 $53,574,375

Other $1,051,243 $1,051,243 $1,051,243

$332,697,805 $331,620,254 $327,077,649

Instruction 78.7%

Administration 2.8 %

Transportation 2.3%

Plant Operations & Maint. 15.8 %

Other 0.3%

21

Expenses by Category

2016/17 2015/16 2014/15

Estimates Revised

Estimates Actual

Salaries & wages $237,137,117 $234,876,165 $231,362,648

Employee benefits $34,330,000 $34,490,835 $33,577,777

Staff development $1,125,705 $979,959 $1,086,122

Supplies & services $32,493,128 $33,160,057 $32,567,295

Interest Charges on Capital $6,198,694 $6,636,748 $6,623,838

Rental expense $232,800 $266,260 $346,153

Fees & Contractual Services $4,699,983 $5,146,269 $5,478,139

Other $1,403,643 $1,484,843 $1,857,480

Amortization $15,076,735 $14,579,118 $14,178,197

$332,697,805 $331,620,254 $327,077,649

Salaries & wages 71.3%

Employee benefits 10.3%

Staff development 0.3%

Supplies & services 9.8%

Interest Charges on Capital 1.9%

Rental expense 0.1%

Fees & Contractual Services

1.4%

Other 0.4%

Amortization 4.5%

Hamilton-Wentworth Catholic District School Board

ESTIMATED Consolidated Statement of Operations

For the year ended August 31, 2017

COMPLIANCE BASIS

22

2016/2017 2015/2016 2014/2015

Estimates Rev.Est. $ Change % Change Actual

REVENUES

Provincial grants - Grants for

Student Needs

$ 253,481,317 $ 251,972,893 $1,508,424 0.60% $ 251,027,239

Provincial grants - Other $ 5,362,574 $ 5,420,119 -$ 57,545 -1.07% $ 6,225,368

Local taxation $ 56,207,673 $ 54,952,445 $1,255,228 2.23% $ 54,923,354

Federal grants & fees $ 1,092,189 $ 925,000 $ 167,189 15.31% $ 1,059,866

Investment income $ 275,000 $ 275,000 $ - 0.00% $ 475,070

Other fees & revenues $ 2,015,601 $ 1,639,135 $ 376,466 18.68% $ 2,440,862

Amortization of Deferred Capital

Contributions

$ 14,280,636 $ 13,792,360 $ 488,276 3.42% $ 13,295,580

TOTAL REVENUE $ 332,714,990 $ 328,976,952 $3,738,038 1.12% 329,447,339$

EXPENSES

Instruction $ 261,889,757 $ 261,885,698 $ 4,059 0.00% $ 256,004,377

Administration $ 9,310,467 $ 8,841,541 $ 468,926 5.04% $ 9,163,551

Transportation $ 7,761,348 $ 7,564,385 $ 196,963 2.54% $ 7,284,103

Plant Operations & Maintenance $ 52,684,990 $ 52,277,387 $ 407,603 0.77% $ 53,574,375

Other $ 1,051,243 $ 1,051,243 $ - 0.00% $ 1,051,243

TOTAL EXPENSES $ 332,697,805 $ 331,620,254 $1,077,551 0.32% 327,077,649$

Annual Operating

Surplus/(Deficit), Compliance

Basis

17,185 (2,643,302) $2,660,487 $ 2,369,690

23

Instruction

2016/17

Estimates

2015/16

Rev Est Change

Teachers 1,734.0 1,742.3 -8.3

Educational Assistants 560.1 560.1 0.0

Early Childhood Educators 126.0 127.0 -1.0

Professional & Para-Professionals 76.7 78.5 -1.8

Principals & Vice Principals 82.5 83.0 -0.5

Clerical/Secretarial Support 128.7 129.1 -0.4

Coordinators & Consultants 21.0 19.0 2.0

Continuing Education 15.3 18.3 -3.0

Total Instruction 2,744.27 2,757.29 -13.0

Board Administration & Governance 77.87 74.37 +3.5

Transportation 2.6 2.6 0.0

Pupil Accommodation

Operations & Maintenance 253.64 253.88 -0.2

School Renewal 16 16 0.0

Capital Projects 0 0 0.0

Total Pupil Accommodation 269.64 269.9 -0.2

Total Staff 3,094.4 3,104.1 -9.76

Source: Capital

24

Capital construction in 2016/17 is largely attributed to the successful award of Capital Priorities

projects in the fall of 2015. Construction in Progress relates to: Our Lady of Assumption CES

new replacement school, St. Jean de Brebeuf CSS 5-classroom addition and renovation and

St. Gabriel CES 4-room child care addition. Assets in Service primarily relate to School

condition and school renewal expenditures of $3,905,130 and $1,962,150 respectively. In

addition, a new artificial surface playing field at Bishop Tonnos is planned for 2016/17.

Capital Additions 2016-17 Estimates 2015-16 Rev. Est. 2014-15 Actual

Assets in Service 7,359,179$ 7,009,553$ 14,438,032$

Construction in Progress 12,895,959$ -$ 11,153,609$

20,255,138$ 7,009,553$ 25,591,641$

Assets in Service

Land & Land Improvements 1,250,000$ 1,502,996$ 5,112,605$

Building 5,367,279$ 4,936,657$ 7,587,931$

Moveable Type Assets 741,900$ 569,900$ 1,737,496$

7,359,179$ 7,009,553$ 14,438,032$