YORK CATHOLIC DISTRICT SCHOOL BOARD

1
YORK CATHOLIC DISTRICT SCHOOL BOARD
2007-08 OPERATING BUDGET Status update as of May
22, 2007
Presented by John Sabo, Associate Director
Corporate Services Treasurer
2
REMINDER/REFRESHERRE BUDGET DEVELOPMENT
PROCESS2007-08

• Three Key Steps
• Calculate
• Revenues, less.
• Expenditures, results in.
• Excess/(Shortfall)
• Similar to Approach used in Past Years.
• Exception Prior to 4-year Provincial Framework
  labour settlement previous years included a
  labour relations link which required a
  provision for labour settlements/agreements prior
  to any budget commitments being made.

3
YORK CATHOLIC DISTRICT SCHOOL BOARD
BUDGET DEVELOPMENT PROCESS2007-08

• Calculate Estimated Revenue Entitlements
• Estimate student numbers and calculate
  estimated full time equivalents and average daily
  enrolments
• Calculate estimated grant entitlements
• Calculate Estimated Expenditure Requirements
• Estimate staffing requirements, salaries,
  benefits
• Estimate balance of expenditures school
  budgets, plant, school operations
• Ensure that Step 1. is greater or equal to Step
  2.
• If necessary examine reserve
  transfer option or expenditure
  reduction/deferral.

4
YORK CATHOLIC DISTRICT SCHOOL BOARD
2007-08 OPERATING BUDGET

• OBJECTIVES OF May 22, 2007 PRESENTATION
• Provide an update on the status of the 2007-08
  budget development
• Provide a review budget presentations made to
  date
• Present other Expenditure modules (other than
  Salary and Benefits presented May 8, 2007)
• Summary of budget materials presented
• Overview of each expenditure module
• Power point presentations by some areas
• Discussion/Input (and response to May 8th
  Trustee questions)
• Review next steps in Budget Development process

5
YORK CATHOLIC DISTRICT SCHOOL BOARD

• STATUS OF THE 2007-08 BUDGET DEVELOPMENT
• REVIEW OF PRESENTATIONS TO DATE
• March 27, 2007
• Budget Development Process was introduced and an
  overview of the process was presented
• April 10, 2007
• Budget timelines and budget responsibilities
  were presented and reviewed
• May 8, 2007
• Salary and Benefits Module Presentation
• 380.4 million
• 5,050 F.T.E. Staff

6
YORK CATHOLIC DISTRICT SCHOOL BOARD

• PRESENTATION OF
• OTHER EXPENDITURE MODULES May 22, 2007
• Special Education L. Wilson
• Plant/Accommodation B. Eldridge/D. McCowell
• Transportation D. McCowell
• Information Systems/Infrastructure Support E.
  Burns
• General School Budgets P. Preston J. Porter
• Instructional Services P. Preston D. Cormier
• (Curriculum Support, Student Success, ESL,
  Continuing Education)
• Miscellaneous Susan LaRosa/John Sabo
• (Trustees Office, Directors Office, Treasurers
  Office)

7
YORK CATHOLIC DISTRICT SCHOOL BOARD

• SPECIAL EDUCATION
• Key contact L. Wilson
• Expenditure Module 16 pages Pink
• S.E.A.C. (Special Education Advisory Committee)
• Budget Sub-committee April 30, 2007
• Special Education ENVELOPE considerations
• Total (envelope and other) Expenditures
  approx. 61.5 million (including sal. ben.)

8
YORK CATHOLIC DISTRICT SCHOOL BOARD

• PLANT/ACCOMMODATION
• Key contact B. Eldridge
• Expenditure Module 17 pages Blue
• Power point Presentation 12 pages Blue
• Total Budget 44.9 million (incl. Sal Ben.)
• Operating 43.2 million
• Non-operating 1.7 million
• FRP/GPL/NPP reported and tracked separately

9
YORK CATHOLIC DISTRICT SCHOOL BOARD

• TRANSPORTATION
• Key contact D. McCowell
• Expenditure Module 4 pages Mauve
• Power point Presentation 10 pages Mauve
• Total Net (includes recovery from YRDSB)
  Expenditures 16.25 million (including sal.
  ben.)

10
YORK CATHOLIC DISTRICT SCHOOL BOARD

• INFORMATION SYSTEMS
• INFRASTRUCTURE SUPPORT
• Key contact E. Burns
• Expenditure Module 12 pages Buff
• Power point Presentation 6 pages Buff
• Total Expenditures 4.1 million (excluding sal.
  ben.)

11
YORK CATHOLIC DISTRICT SCHOOL BOARD

• GENERAL SCHOOL BUDGETS
• Key contact P. Preston/J. Porter
• Expenditure Module 6 pages Yellow
• Total budget 9.5 million

12
YORK CATHOLIC DISTRICT SCHOOL BOARD

• INSTRUCTIONAL SERVICES
• Key contact Pat Preston D. Cormier
• Draft Expenditure Module 32 pages PINK
• Includes Curriculum Support, Student Success,
  ESL, Continuing Education
• Further review and reconciliation required for
  this module (reporting impacted by special grants
  and revenue recoveries)

13
YORK CATHOLIC DISTRICT SCHOOL BOARD

• OTHER MISCELLANEOUS
• Key contact S. La Rosa J. Sabo
• Expenditure Module under final development
• All other expenditure areas including Trustee
  Services, Directors Office, Treasurers Office,
  etc.

14
YORK CATHOLIC DISTRICT SCHOOL BOARD

• NEXT STEPS
• June 12, 2007 (rescheduled from June 5th)
• Consolidation of Operating Expenditures
• Finalize Revenue projections
• Identify amount of financial gap
• June 19, 2007
• Present Budget Balancing Worksheet
• Develop a York Catholic Solution
• Present enabling motions to approve the 2007-08
  Operating Budget
• IF REQUIRED Placeholder meeting is scheduled for
  July 3, 2007
• Submit Estimates to the Ministry of Education

15
YORK CATHOLIC DISTRICT SCHOOL BOARD

• NEXT STEPS
• June 19, 2007
• Budget Balancing Worksheet
• The Budget Balancing Worksheet will summarize
  total projected revenues, projected expenditures
  and the resulting financial gap.
• Any adjustments/changes requested to the
  expenditure modules previously presented will be
  identified and included on the Budget Balancing
  Worksheet (e.g. requested new staff vs. May 8th
  module)
• Recommended adjustments for budget balancing
  discussion purposes will be drafted and included
  on the Budget Balancing Worksheet

16
THE CHALLENGE CONTINUES
KEEPING THE BALANCE
FISCAL
STUDENT RESPONSIBILITY vs.
OUTCOMES

• ..we are re-allocating and accessing resources to
  achieve our student outcomes Leveraged use of
  Resources

17
YORK CATHOLIC DISTRICT SCHOOL BOARD
2007-08 OPERATING BUDGET

• QUESTIONS/ DISCUSSION
• May 8th, 2007 Requests for Information
• History re grid placements
• History re salary and benefits as percentage of
  total budget
• F.T.E. Library Tech staffing
• Other Trustee requests for information??