School District No. 73 (Kamloops/Thompson) Draft Operating Budget 2009 - 2010 DRAFT BUDGET FOR 2009...

School District No. 73 (Kamloops/Thompson)

Draft Operating Budget 2009 - 2010

DRAFT

BUDGET

FOR

2009 - 2010



Guiding Principles. . . . • Maintaining our district commitment to class

size limits of 30 students in core subjects

• Maintaining our district special education service levels

• Minimizing the impact on school programs and school level services



Guiding Principles. . . . continued

• Avoiding staff layoffs

• Supporting the implementation of the long term (five year) plan

• Presenting a “draft” balanced Budget



Budget Timeline. . . . .• The district provides projected enrolment by

February 15th each year to the Ministry • Ministry announces estimated funding for the next

school year by March 15th• Staff prepare draft budget based on projections• Staff present draft balanced budget to Finance and

Planning – Committee of the Whole April 8, 2009



Budget Timeline. . . . . continued

• Staff Present to Employee Groups, Media, DPAC, PAC’s – April 16, 2009

• Deadline for written submission to the Committee of the Whole – April 22, 2009

• Budget finalized and presented for adoption at the Public Board meeting – Monday April 27, 2009



Internal Budget Process:• AOC members provide confirmed budget

increases and other priorities for consideration• Revenues are estimated based on projected

enrolment • Staffing budgets are adjusted in relation to the

enrolment change• Budget shortfall is divided amongst the

departments based on their % of the total budget



Internal Budget Process . . . . (continued):• Department managers provide suggested budget

reductions to meet their % of the total budget shortfall

• AOC discuss options presented and determine which reductions have the least negative impact on guiding principles

• Budget details are presented to the Board for review and further input



Budget Challenges:• 2008-2009 Budget Shortfall ($59,276)• 2009-2010 Projected Enrolment Decline –

480 FTE @ $5,851 = $2,808,480• Revenue/Inflation/Entitlement &

Transportation Challenges - $1,433,314

• Total Budget Challenge - $4,301,070



SD73 Full Time Equivalent (FTE) Students

14,224.4

13,737.3

14,501.014,435.3

14,949.715,244.1

15,508.615,783.1

16,402.016,701.6

17,013.1

17,232.717,384.8

17,767.3

12,000.0

13,000.0

14,000.0

15,000.0

16,000.0

17,000.0

18,000.0

19,000.0

1996-1997

1997-1998

1998-1999

1999-2000

2000-2001

2001-2002

2002-2003

2003-2004

2004-2005

2005-2006

2006-2007

2007-2008

2008-2009

2009-2010

Year



School District No73 Funding in Millions

118.4118.4

114.7

119.1

104.4

106.6

106.7

108.1

109.1

106.5106.4

108.0

95.0

100.0

105.0

110.0

115.0

120.0

125.0

2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Years

Funding-Total

Funding-Less LSF



Provincial Funding / FTE Student

5,8515,8515,830

5,753

5,565

5,386

5,343

5,000

5,100

5,200

5,300

5,400

5,500

5,600

5,700

5,800

5,900

2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009

Years Base Funding/FTE



SD73 Special Education Funding/FTE Student

-

5,000

10,000

15,000

20,000

25,000

30,000

35,000

2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Years Level 1Level 2Level 3



SD73 Transportation Revenues in Millions

3.731

3.4893.4893.4893.4893.4893.4893.4893.489

3.350

3.400

3.450

3.500

3.550

3.600

3.650

3.700

3.750

2001-2002 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2008-2010

Year Revenues



SD 73 Interest Revenue

719,116

440,000

350,000

696,343

594,342

291,444

321,125

400,452

297,930

-

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

2001-2002 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Years Revenues



SD 73 Maternity Leave

661,413

1,037,989

712,000

538,248

384,637

519,503

348,796

397,939

311,982

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

2001-2002 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Years Expenses



SD 73 Sick Leave/Relief Costs (,000's)

3,469

3,925

4,150

4,5074,4704,434

3,376

4,203

4,106

3,000

3,200

3,400

3,600

3,800

4,000

4,200

4,400

4,600

2001-2002 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Years Expenses



SD73 Employee Benefits in (,000's)

16,802

18,736

18,42518,575

16,44416,317

15,934

15,711

15,622

14,000

14,500

15,000

15,500

16,000

16,500

17,000

17,500

18,000

18,500

19,000

2001-2002 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Years Benefits



SD73 Average Annual Diesel & Gas Prices per Litre

0.40

0.50

0.60

0.70

0.80

0.90

1.00

1.10

2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Years Diesel

Gas



SD73 Transportation Revenues & Expenses in Millions

3.731

3.456

3.965

3.665

3.489

3.489

3.489 3.489 3.489 3.489 3.4893.515

3.598

3.478

3.991

4.048

4.016

3.100

3.200

3.300

3.400

3.500

3.600

3.700

3.800

3.900

4.000

4.100

2001-2002 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Years Revenues

Expenses/Budget



Preliminary funding 2008-2009 Vs. 2009-2010:

• Overall Funding Equal to 2008-2009 – Enrolment Decline up $617,149– Salary Differential down ($127,964) – Labour Settlement Funding up $2,161,748

• (Labour Funding reflects wage & benefit increases)

and . . . . . . . .

• Funding Protection of $348,288



Revenue Budget Breakdown:

• Ministry $118,350,795

• Other Revenue $3,335,256– (Local Education Agreements, International

Student Program, Rentals, Leases, Investment Income and Miscellaneous Grants)

Total Projected Revenue $121,686,051



Expense Budget Breakdown:

• Salaries $89,562,934

• Benefits $18,446,889

• Supplies and Services $13,216,310

• First Nations Targeted $588,320

Total Projected Expenses $121,814,453



What does an enrolment decline of 480.0 FTE students mean to the district? 480 FTE students is:

• Equivalent to 2 or more elementary schools • Equivalent to 2 of our rural secondary schools• Equivalent to approximately 13 fewer students at each of

our 38 elementary schools.• Thirteen fewer students at an Elementary School is a

difficult enrolment decline to manage leaving the district limited opportunities to find the savings.



Wage and Benefit cost drivers that do not vary directly with enrolment:

• Principals, School Clerical & Custodians

• Facilities & Maintenance

• Transportation

• District Administration & Governance



Supply and Service cost drivers that do not vary with enrolment (i.e.):

• Utilities and Telephone $3,066,074

• Facility Repair & Maintenance $2,870,295

• Transportation (Busing) $1,445,047

• Administration & Governance $733,584



SD73 Full Time Equivalent (FTE) Students

14,217.1

13,737.3

14,501.014,435.3

14,949.715,244.1

15,508.615,783.1

16,402.016,701.6

17,013.1

17,232.717,384.8

17,767.3

12,000.0

13,000.0

14,000.0

15,000.0

16,000.0

17,000.0

18,000.0

19,000.0

1996-1997

1997-1998

1998-1999

1999-2000

2000-2001

2001-2002

2002-2003

2003-2004

2004-2005

2005-2006

2006-2007

2007-2008

2008-2009

2009-2010

Year



SD73 Full Time Equivalent (FTE) Employees

1461.1

1353.6

1387.31394.4

1406.21404.7

1375.3

1387.2

1545.1

1561.91565.2

1544.9

1555.71563.6

1200.0

1250.0

1300.0

1350.0

1400.0

1450.0

1500.0

1550.0

1600.0

1996-1997

1997-1998

1998-1999

1999-2000

2000-2001

2001-2002

2002-2003

2003-2004

2004-2005

2005-2006

2006-2007

2007-2008

2008-2009

2009-2010



SD73 FTE Teachers

766.77

798.17

807.48

814.04814.02

796.57

801.76

853.47

909.60919.55919.89

903.81

912.71918.74

650.00

700.00

750.00

800.00

850.00

900.00

950.00

1996-1997

1997-1998

1998-1999

1999-2000

2000-2001

2001-2002

2002-2003

2003-2004

2004-2005

2005-2006

2006-2007

2007-2008

2008-2009

2009-2010



SD73 Student/Teacher Ratio

19.34 19.34

19.14

18.37

17.8817.73 17.78

17.96

18.49

18.03

18.16

18.49

19.07

19.05

16.5

17

17.5

18

18.5

19

19.5

1996-1997

1997-1998

1998-1999

1999-2000

2000-2001

2001-2002

2002-2003

2003-2004

2004-2005

2005-2006

2006-2007

2007-2008

2008-2009

2009-2010



SD73 FTE Principals & Vice Principals

79.00

69.00

63.86

65.76

67.50

67.00

67.00

66.0066.00

71.00

73.00

74.00

76.0077.00

60.00

62.00

64.00

66.00

68.00

70.00

72.00

74.00

76.00

78.00

80.00

1996-1997

1997-1998

1998-1999

1999-2000

2000-2001

2001-2002

2002-2003

2003-2004

2004-2005

2005-2006

2006-2007

2007-2008

2008-2009

2009-2010



SD FTE Support Staff

545.34

514.66

499.40

539.52

547.31

542.09542.95

501.00

501.33

497.43

503.20

502.63

491.74

540.88

460.00

470.00

480.00

490.00

500.00

510.00

520.00

530.00

540.00

550.00

560.00

1996-1997

1997-1998

1998-1999

1999-2000

2000-2001

2001-2002

2002-2003

2003-2004

2004-2005

2005-2006

2006-2007

2007-2008

2008-2009

2009-2010



SD 73 FTE Exempt Staff

24.00

20.00

22.00

22.00

22.00

22.00

21.00

21.00

25.00

24.0024.00

23.0023.00

25.00

18.50

19.50

20.50

21.50

22.50

23.50

24.50

25.50

26.50

1996-1997

1997-1998

1998-1999

1999-2000

2000-2001

2001-2002

2002-2003

2003-2004

2004-2005

2005-2006

2006-2007

2007-2008

2008-2009

2009-2010



Employee Groups 1996-1997 2009-2010 # Change % Change

Student FTE 17,767.31 13,737.31 (4,030.00) -22.68%Total FTE Staff 1,563.62 1,353.63 (209.99) -13.43%Teaching Staff 918.74 766.77 (151.97) -16.54%Principals & VP's 79.00 63.86 (15.14) -19.16%Support Staff 540.88 501.00 (39.88) -7.37%Exempt Staff 25.00 22.00 (3.00) -12.00%

SD73 FTE Comparative Information - 1996-1997 Vs 2009-2010



Employee Groups 2008-2009 2009-2010 # Change % Change

Student FTE 14,217.13 13,737.31 (479.82) -3.37%Total FTE Staff 1,387.26 1,353.63 (33.63) -2.42%Teaching Staff 798.17 766.77 (31.40) -3.93%Principals & VP's 65.76 63.86 (1.90) -2.89%Support Staff 501.33 501.00 (0.33) -0.07%Exempt Staff 22.00 22.00 - 0.00%

SD73 FTE Comparative Information - 2008-2009 Vs 2009-2010



How have we achieved a balanced budget?

• Increased @KOOL revenues $ 288,825

• Decreased Salaries 2,495,407

• Decreased Benefits 491,372

• Decreased Supplies and Services 1,025,466

• Total Budget Challenge $ 4,301,070



How have we achieved a balanced budget?

• Reduced classroom teachers in relation to decline

• Tightened student/teacher ratio at secondary

• Reduced non-enrolling teachers

• Reorganized Distance Learning model

• Transferred replacement “Operating” budgets to Local Capital



How have we achieved a balanced budget? . . . . . continued

• Reduced supply budgets at elementary• Eliminated two bus routes• 3% Administrative Reduction – all

administrative departments including School Based Administration– (2 Principal/Vice Principal positions)


Draft Operating Budget 2009 - 20103% Administrative Savings: SD68 SD42 SD57 SD73 2.6465%

(Nanaimo/ (Maple Ridge/ Prince (Kamloops/ AdministrativeLadysmith) Pitt Meadows) George Thompson) Savings by13,923.625 14,094.625 14,313.063 14,331.500 Department

District Administration Accounts04-11 Education 1,007,648 1,592,169 754,867 940,938 27,960 04-40 Trustees 437,930 273,153 236,074 249,085 7,402 04-41 Finance 935,893 27,810 04-42 Human Resources 1,040,580 30,921 Total 41/42 Finance, H/R & Purchasing 2,466,792 3,313,229 2,344,941 1,976,473 05-41 Maintenance 1,298,993 1,063,964 801,554 656,003 19,493 07-41 Transportation 144,472 77,018 151,416 a 314,908 b 9,358 Total District Administration Costs 5,355,835 6,319,533 4,288,852 4,137,407

School Based Administration:06-02 Principals / VP Salaries 6,785,205 5,780,848 7,123,924 6,550,080 194,636

317,580$

District Totals: 12,141,040 12,100,381 11,412,776 10,687,487 Savings Vs. Cost per FTE Student: 872 859 797 746 Average CostSD73 Cost based on Average 11,728,850 (1,041,363)

a SD57 (Prince George) contract out their transportation system.b SD73's transportation system is 2.4 to 3.5 times the size of both SD68 (Nanaimo) and SD42 (Maple Ridge)



Staff Comparison - School District Finance, Purchasing and Human Resources Departments

2008/2009 Budgeted FTE's per MoE Average

14,085 15,265 14,003 15,758 13,911 12,397 14,205 14,232(Largest to Smallest) 4 2 5 1 6 7 3

Computer System (SDS) (TSC) (TSC) (?) (TSC) (SDS) (MAI)

SD 57 SD 44 SD 68 SD 37 SD 42 SD 33 SD 73 7 SD'sPosition Name P George N Vanc Nanaimo Delta M Ridge Chilliwack Kamloops Average

(A) Exempt

Sub Total 12.80 14.00 9.00 10.00 14.00 11.00 9.00 11.40

(B) Union

Sub Total 18.50 16.00 19.21 17.96 12.00 13.50 12.00 15.60

TOTALS 31.30 30.00 28.21 27.96 26.00 24.50 21.00 27.00

(Largest to Smallest) 1 2 3 4 5 6 7



SD57 SD42 SD68 SD73Prince (Maple Ridge/ (Nanaimo/ (Kamloops/ AverageGeorge Pitt Meadows) Ladysmith) Thompson) FTE

13,868.500 13,926.063 13,987.592 14,217.125 13,999.820

Kindergarten Class Size 17.2 17.7 17.8 16.0 17.2Grade 1-3 19.6 20.8 20.7 20.9 20.5Grade 4-7 25.3 25.9 26.3 25.4 25.7Grade 8-12 23.2 25.7 26.5 22.5 24.5

Number of Reported Classes with Assigned Education Assistants 477.0 554.0 422.0 444.0 474.3Number of Reported Schools in SD 47 28 38 46 39.8Number of Reported Classes in SD 1434 1213 1261 1693 1400.3Number of Reported Classes in SD > 30 18 127 119 7 67.8

Schedule of 2008-2009 Comparable Class Size and Class Composition



In Summary – this proposed budget has been developed to deliver on the following guiding principles:

• Maintain our district commitment to class size limits of 30 students in core subjects

• Minimize the impact on existing school programs

• Maintain district special education service levels



In Summary. . . . . continued

• Minimize staff layoffs (Staff reductions through attrition or retirement)

• The Budget supports the implementation of the districts long term (five year) plan

• The draft 2009-2010 Budget is balanced as presented



The Budget is balanced as presented. Administration was asked to provide supplementary information relating to transportation and facility utilization:

1. Information on courtesy riders2. Information on charging all students who ride

our buses including eliminating the reimbursement of city transit passes for in-town students

3. Comprehensive (Long Term Plan) report on district facilities



Courtesy Riders – Issues:

• This change would impact approximately 25 non-school district riders and an estimated 850-1,000 district riders

• Significant logistical challenges to implement

• Potential revenue $156,000 – $249,600 ?



All Bus Riders and Transit Pass Users – Issues:

• This change would impact approximately 25 non-school district riders and an estimated 4,000 district riders

• Significant logistical challenges to implement

• Potential revenue $500,000 +?



Facilities Report - Issues:

• Declining enrolment is creating very inefficient schools

• Declining enrolment is creating challenges for the delivery of educational services

• Excess capacity is inefficient and takes resources away from the classroom

• The formal facilities report is due June 2009



The End

School District No. 73 (Kamloops/Thompson) Draft Operating Budget 2009 - 2010 DRAFT BUDGET FOR 2009...

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