2014/2015 BUDGET (September 1, 2014 to August 31, 2015)

APPROVED June 10, 2014

Ted J. Hurley Chairperson

Julian Hanlon Director of Education

2014/2015 BUDGET Board of Trustees

Chairperson

Vice-Chairperson

Ted J. Hurley

Alison Baizana

Zone 2

Zone 4

Kanata NorthKanata South

Barrhaven/GloucesterSouth Nepean

John Curry

Brian Coburn

Joanne MacEwan

Gordon Butler

Zone 1

Zone 3

Zone 5

Zone 6

West Carleton-March/ Stittsville-Kanata West/ Rideau-Goulbourn/Osgoode

Orléans/ Cumberland

Beacon Hill-Cyrville/ Innes

Knoxdale-Merivale/College

Betty-Ann Kealey

Mark D. Mullan

Kathy Ablett, R.N.

Thérèse Maloney Cousineau

Zone 7

Zone 8

Zone 9

Zone 10

Kitchissippi/Bay

Alta Vista/ Gloucester-Southgate

River/Capital

Rideau-Vanier/ Rideau-Rockcliffe/ Somerset

2014/2015 Budget Table of Contents Section

Reference Numbers

A

Overview ............................................................................................. A

B

Budget Summaries  Operating Budget, Consolidation & PSAB Adjustments… B1  Capital Budget ..................................................................... B2

C

Budget Guidelines............................................................................... C

D

Enrolment Statistics  Five-Year Enrolment Summary ..........................................  Enrolment Statistics by School – Elementary .....................  Enrolment Statistics by School – Secondary.......................  Enrolment Statistics by School – Pupils 21 and over..........

D D1 D2 D3

E

Full-Time Equivalent Staffing  Budgeted Staffing Levels as at October 31 ......................... E1  Full-Time Equivalent Staffing Budget – Detailed .............. E2

F

Expenditures – Salaries and Benefits  Operating Budget – By Category of Expenditure ............... F1  Salaries and Benefits – By Envelope Allocation ................ F2  Operating Budget – Benefits ............................................... F3

G

Expenditures – Other  Summary by Functional Area ............................................. G  Departmental Initiatives or Activities ................................. G1-G80

H

Revenues  Summary of Government Grant Allocations ...................... H1  Government Grant Allocations – Chart .............................. H2  Other Revenue ..................................................................... H3

I

Debenture Debt Information  Debenture Debt Outstanding ............................................... I1  Debenture Repayments Next 5 Years ................................. I2  Debenture Repayments by By-Law .................................... I3

J

Accumulated Surplus (Deficit) and Deferred Revenue ...................... J

Budget 2014-2015 – Table of Contents

SECTION A

OVERVIEW

Ottawa Catholic School Board Finance and Administration 570 West Hunt Club Road Nepean, Ontario K2G 3R4 Phone: 613-224-2222 Ext. 2281 Fax: 613-224-0132

ocsb.ca

MEMORANDUM To:

Chairperson and Members of the Board of Trustees

From:

Julian Hanlon, Director of Education

Date:

June 11, 2014

Re:

2014-2015 Budget Overview

File No.: 1725-1

A. Introduction The attached budget for the Ottawa Catholic School Board’s 2014-2015 fiscal year was approved and adopted by the Board of Trustees at its meeting of June 10, 2014. Such budget presents herein the Board’s financial and operations plan, and all necessary disclosures. B. Budget Presentation The development, review, and consideration of both the 2014-2015 Operating and Capital Budget process and budget documentation by Administration was completed within the context of the Board’s mission statement, guiding principles, system goals, budget and operating policies. Information on each of the budgets is provided in the attached budget document. I am pleased to provide this budget information to the Board as well as to our broader community. I welcome the opportunity to present and discuss operational plans and their related financial impact with all interested parties. The 2014-2015 Budget document and the 2013-2014 year-end audited financial statements, which are to be released in the fall of 2014, are the primary means of presenting the Board’s financial plans and results of operations. The information included in the Board’s budget document is structured to provide information necessary for the Board’s annual budget submission to the Ontario Ministry of Education. It is my express desire that the sharing of this budget data will continue to inform our broader community about Board educational programs and services for the 2014-2015 school year which have been translated by way of objectives into a financial support plan. C. Catholic Education Distinctiveness As the Ottawa Catholic School Board strives to remain faithful to its mission statement, guiding principles and system goals, all Board expenditures serve and support the core Gospel values of faith, community, partnership, persons, excellence, justice and stewardship.

Sec. A – 2014-2015 Budget Overview Memo

Page 1 of 7

Several departments have highlighted in their budget submissions approaches to their services, which are quite distinctive in their Catholic vision. The very nature of the work of some departments, the business departments for example, makes it somewhat artificial to make such distinctions. Not every department, therefore, has indicated “Catholic Education Distinctiveness”, although their work is consistent with the mission and principles of Catholic education. Although public school boards share many values, they are not motivated by Catholic faith tradition. This Budget document for 2014-2015, therefore, also identifies certain expenditures that are unique and distinctive to the mission and mandate of Catholic education. Certain staff, for example, are quite integral to our vision of Catholic education: Chaplaincy Leaders, Religious Education and Family Life Educational Programs staff, and Board Chaplain. Other expenditures related to Catholic education distinctiveness are identified within the body of the budget document. Some costs related to Catholic educational distinctiveness have not been identified within the budget at this time. The cost of building and maintaining chapels in our high schools; costs related to student retreats and social action initiatives; Christian artwork, symbols, banners and crucifixes as well as adult faith initiatives are not currently being tracked as separate items. There are many expenditures directly and indirectly related to Catholic distinctiveness, all emerging from the foundational faith principle expressed in the Board’s guiding principles and system goals. Our Catholic schools have a fundamental right to support and enhance the Catholic faith through the entire school community by proclaiming the Gospel of Jesus Christ. D. Educational Goals Based upon the Board’s guiding principles, system goals and mission statement, with particular emphasis upon Success for Students, Success for Staff and Stewardship of Resources, various Board departments are in the ongoing process of updating their respective curriculum and instructional goals to enhance learning and development based on the teachings of the Catholic Church and the mandate of the Ontario Ministry of Education. Furthermore, departments have translated such goals into specific initiatives or activities for on-going funding consideration. Human and financial resources are allocated in the budget to achieve the Board’s priorities and multi-year strategic plan. The budget presented reflects such allocation of revenues and expenditures to support quality educational programs and services, and is in accordance with various Board financial and operational policies. In addition to the requirement for delivery of quality educational services to the students of the Board, are the often competing requirements to both maintain an appropriate organizational structure to deliver the above services, and to establish a level of service which balances the needs of students, fairness to its employees, and their affordability by supporters. Over the past number of years changes to provincial funding parameters have made it difficult to reconcile the aforementioned requirements. As a result, the excellence of the system has largely been sustained by the commitment and dedication of staff who have compensated for the shifts in available resources.

Sec. A – 2014-2015 Budget Overview Memo

Page 2 of 7

E. Budget Process The budget process is comprised of five phases - planning, projection, review, recommendation, and adoption. Budget planning is an ongoing process which results in the continuous updating and refinement of the Board’s budget guidelines. A copy of such current guidelines is presented in Section C of this year’s budget document. The budget projection phase commenced in December 2013, with the development of the forecast of student enrolment for the 2014-2015 school year. Such forecast of student enrolment provides the basis upon which allocations for school, building and transportation budgets are formulated and staff resources are determined. Enrolment growth is forecast to be a positive 13.78% for the elementary panel and a negative 1.27% for the secondary panel in 2014-2015. (See Figure 1) Figure #1

The budget review phase, involving various levels of management staff including that of the Director of Education, was effected during the period April to May 2014. The budget projection and review process typically includes the following two initiatives. Firstly, schools are required to consult with their respective Catholic School Councils regarding school budget priorities thereby maintaining a commitment to school community involvement in the budget process, financial reporting to schools, and school accountability.

Sec. A – 2014-2015 Budget Overview Memo

Page 3 of 7

Secondly, the concept of a Budget Council. It is composed of 15 people representing a broad cross section of the Board’s greater community including parents, staff, students, union representatives, school council representatives, etc. The purpose of this initiative is to:

a) involve students, parents and staff in the budget process; b) include and/or increase the involvement of the Board’s broader community in such process; c) increase the Board’s awareness of community needs in order to better define and prioritize objectives; d) increase community awareness of those resources available to the Board and the costs associated with services provided; e) enhance mutual understanding, and promote accountability.

The Budget Council has met actively for the last 15 years since amalgamation and provides comments and/or recommendations to the Board annually. The Budget Council has however, pursuant to a self assessment conducted in April 2012, recommended that in future it meet only every second year or as required. As such, it did not meet during the 2013-2014 school year regarding the formulation of the 2014-2015 Budget. The presentation of this 2014-2015 Budget on June 10, 2014 concluded the Board’s budget approval phase, in accordance with the Board’s process for 2014-2015. F.

Total Operating and Capital Budget

The following schedule presents a comparison of budgeted Operating and Capital expenditures with that of the previous year. (in 000’s) Budget 2013-2014

Budget 2014-2015

$441,363

$470,932

6.7%

Capital

15,311

31,557

206.1%

TOTAL

$456,674

$502,489

10.0%

Operating

Sec. A – 2014-2015 Budget Overview Memo

% Change

Page 4 of 7

G. Budget Analysis The education of students is a labor-intensive enterprise. For 2014-2015, salaries and benefits will comprise 81% of Operating Budget expenditures. Expenditures for salaries and benefits are determined by staffing policies and practices of the Board based upon projected student enrolment and the provisions of various collective agreements and are to increase 6.8% for 2014-2015. The major increase in salaries relates mainly to the final year of full day kindergarten program implementation which includes teacher and early childhood educator staffing for 20 elementary schools. Other salary increases relate to staffing resulting from enrollment and class size compliance requirements. Total full time equivalent staff are up 6.5%. With the expiration of Collective Agreements August 31, 2014, salaries have remained at current levels with no salary increases and qualifications and experience movements on the 97th day. Employee benefit costs are up mainly due to growth and also due to projected 5% premium rate increase for extended health benefits. Most non-salary, non-classroom budgeted expenditures for 2014-2015 have increased by 6.3%. A summary schedule of operating expenditures by category is presented below.

(in 000’s) Category

Budget 2013-2014

Budget 2014-2015

% Change

$356,289

$380,522

6.8%

Classroom Spending

16,834

20,248

2.0%

Transportation

21,629

21,724

0.4%

School Accommodation

19,036

19,730

3.6%

Amortization of Tangible Capital Assets

16,253

16,603

2.2%

Interest on Long Term Debt

6,125

6,228

1.7%

Administration

2,478

3,071

23.9%

Other

2,719

2,806

3.2%

$441,363

$470,932

6.7%

Salaries & Benefits

TOTAL

Sec. A – 2014-2015 Budget Overview Memo

Page 5 of 7

The following graph presents a comparison of expenditures by category in terms of the percentage of total budget. Figure #2

Total $ 470,932

Classroom spending will increase $3.3m or 2.0% for 2014-2015 primarily due to expansion of the extended day program ($2.3m) and inclusion of eighteen various educational programs - other grants funded by the Ministry of Education ($1.7m). Transportation expenditures are projected to increase $95,000 or (0.4%) due to efficiencies realized by participation in the Ottawa Student Transportation consortium. School Accommodation expenditures will increase $694,000 or 3.6% which is mainly due to an increase in additional extended day program site costs and school renewal maintenance projects. Interest on Long Term Debt has increased $103,000 or (1.7%) from 2013-2014 due to the scheduled repayments on long-term debt. Administration spending will increase $593,000 or 23.9% mainly due to one-time costs for implementation of an information technologies disaster recovery plan ($464,000). Capital expenditures will increase $16.2 million from 2013-2014 due to the planned purchase of land for future schools ($8.0m), increased elementary school construction in Cumberland and South Nepean ($11.2m) net of $5.0m spending reductions on full day kindergarten and other capital expenditures ($2.0m).

Sec. A – 2014-2015 Budget Overview Memo

Page 6 of 7

Under the provincial funding model, virtually all revenues (97%) are received directly from the Province of Ontario in the form of government grant allocations. The remaining 3% is attributable to Government of Ontario Special Grant revenue, non-credit english second language program funding, extended day program revenues, continuing education tuition fees, community use of school revenues and other long-term lease revenues. Because of this heavy dependence upon government grant allocations, the Board’s decisions regarding spending estimates must take into account actual grants calculated in accordance with the Grants for Student Needs Regulations (GSN’s). The Ottawa Catholic School Board has been successful to date in coping with such grant allocations due primarily to: a)

its proactive cost savings initiatives implemented over the last few years;

b)

continued cooperation and sharing initiatives with school boards and other governmental agencies;

c)

pursuit of external funding and grants; and

d)

a creative and innovative approach to the delivery of services.

H. Conclusion The Board has shown fiscal responsibility over the years and again in this 2014-2015 budget year while maintaining high quality educational programs which are being delivered in a cost effective and efficient manner.

Respectfully submitted,

Julian Hanlon JH/DL:jf

Sec. A – 2014-2015 Budget Overview Memo

Page 7 of 7

SECTION B

BUDGET SUMMARIES

Ref. No.: B1

('000's)

2014-2015 Operating Budget Revenue

Expenditures F.T.E. Staffing

Salaries & Benefits

Other

Government Grant Allocation

Other Revenue

216,574 5,279 1,133 15,245 9,141 2,097 5,446 9,548 2,478 1,043 267,984

$

$

23,060 163 27,802 1,597 4,780 87 57,489

$

$

Total

Total

Difference Revenue vs. Expenditure

Classroom Instruction Classroom - Instruction Excl. Special Ed.: 1 .

Classroom Teachers

2 .

Supply Teachers

3 .

Teacher Assistants

4 .

Early Childhood Educators

5 .

Textbooks & Classroom Supplies

6 .

Computers

7 .

Professionals, Para-Professionals & Technicians

8 .

Library & Guidance

9 .

Staff Development

10 .

Department Heads - Allowance

11 .

Sub Total - Classroom - Instruction Excl. Special Ed.

2,236.42 17.00 248.50 52.72 112.03 2,666.67

$

222.57 481.85 35.50 739.92

$

45.00 10.00 55.00

$

3,461.59

$

216,415 5,279 1,056 12,658 4,612 9,543 1,043 250,606

$

$

159 77 2,587 9,141 2,097 834 5 2,478 17,378

$

120 248 1,597 679 87 2,731

$

$

$

4,501 517 65 139 5,222

$

330,695

$

$

222,325 5,294 1,643 9,536 9,059 925 5,696 8,659 1,357 631 265,125

$

559 65 4,720 2,225 213 181 13 7,976

$

$

222,884 5,294 1,708 14,256 11,284 925 5,909 8,840 1,370 631 273,101

$

6,310 15 575 (989) 2,143 (1,172) 463 (708) (1,108) (412) 5,117

17,708 155 23,505 966 4,263 73 46,670

$

(5,352) (8) (4,297) (631) (517) (14) (10,819)

$

$

(65) (65)

$

(5,767)

Classroom - Special Education: 12 .

Classroom Teachers

13 .

Supply Teachers

14 .

Teacher Assistants

15 .

Textbooks & Classroom Supplies

16 .

Computers

17 .

Professionals & Para-Professionals

18 .

Library & Guidance

19 .

Staff Development

20 .

Sub Total - Classroom Special Education

$

22,940 163 27,554 4,101 54,758

$

$

$

17,708 155 23,505 966 4,263 73 46,670

$

$

$

4,501 517 139 5,157

$

316,952

$

-

$

$

$

-

$

4,501 517 139 5,157

$

7,976

$

324,928

$

$

$

Classroom - Special Education - Section 23 21 .

Classroom Teachers

22 .

Teacher Assistants

23 .

Supply Teachers

24 .

Textbooks & Classroom Supplies

25 .

Sub Total - Classroom - Special Education - Section 23

26 .

Sub Total - Classroom Instruction

$

$

4,501 517 65 5,083

$

139 139

$

310,447

$

20,248

Page 1 of 3

Ref. No.: B1 Revenue

Expenditures F.T.E. Staffing

Salaries & Benefits

Other

Government Grant Allocation

Other Revenue

18,113 11,027 3,765 32,905

$

18,587 10,524 2,501 31,612

$

8 826 834

$

89 701 790

$

$

$

$

270 270

Total

Difference Revenue vs. Expenditure

Total

Non - Classroom Instruction Non-Classroom Excl. Special Ed.: 27 .

Principals & Vice Principals

28 .

School Office - Secretarial & Supplies

29 .

Coordinators & Consultants

30 .

Sub Total - Non-Classroom Instruction Excl. Special Ed.

138.50 155.49 34.00 327.99

$

17,835 9,942 3,474 31,251

$

278 1,085 291 1,654

$

7.00 7.00

$

818 818

$

8 8 16

$

2.00 2.00 4.00

$

$

$

102 270 372

$

$

-

$

102 270 372

338.99

$

32,441

$

1,670

$

34,111

$

3,800.58

$

342,888

$

21,918

$

364,806

67.42

$

5,742

$

1,136

$

10.00 11.00 83.32 104.32

$

$

$

60 65 2,946 3,071

$

$

151 2,123 6,726 9,000

-

$

-

$

355.58

$

22,892

$

2 101 111 214

$

-

$

$

$

-

32,672

$

$

349,624

6,878

$ $

$

211 2,188 9,672 12,071

21,724

$

$

17,101

$

18,589 10,625 2,612 31,826

$

89 701 790

$

$

$

270 270

$

(102) (102)

214

$

32,886

$

(1,225)

$

8,190

$

357,814

$

(6,992)

1,929

$

5,060

$

6,989

$

111

$

$

171 1,777 10,269 12,217

$

$

6 179 968 1,153

$

$

165 1,598 9,301 11,064

(40) (411) 597 146

21,724

$

22,991

$

-

$

22,991

$

1,267

$

39,993

$

40,509

$

1,368

$

41,877

$

1,884 -

$

$

$

$

$

476 (402) (1,153) (1,079)

Non-Classroom - Special Education: 31 .

School Office - Secretarial & Supplies

32 .

Coordinators & Consultants

33 .

Sub Total - Non-Classroom - Special Education

$

$

$

$

$

$

$

81 (125) (44)

Non-Classroom - Special Education - Section 23: 34 .

School Office - Secretarial & Supplies

35 .

Principals & Vice Principals

36 .

Sub Total - Non-Classroom - Special Ed. Section 23

37 .

Sub Total - Non-classroom Instruction

Sub Total - Classroom & Non-Classroom Instruction Non - Classroom Other 38 .

39 .

Continuing Education

40 .

Trustees

41 .

Directors & Supervisory Officers

42 .

Central Administration

43 .

Sub Total - Board Administration

44 .

Transportation

45 .

School Operations

46 .

Interest on Long Term Debt

-

$

-

$

6,228

$

6,228

$

6,228

$

-

$

6,228

$

47 .

Amortization - Unsupported Sinking Fund Debt

-

$

-

$

109

$

109

$

-

$

-

$

-

$

(109)

48 .

Sub Total - Operating Departments

$

380,522

$

71,287

$

451,809

$

432,345

$ 15,771

$

448,116

$

(3,693)

Board Administration:

4,327.90

Page 2 of 3

$

Ref. No.: B1 Revenue

Expenditures F.T.E. Staffing

Salaries & Benefits

Other

Total

Government Grant Allocation

Other Revenue

Difference Revenue vs. Expenditure

Total

49 .

Operating portion of Facilities Renewal Program & Relocation of Portables

-

$

-

$

2,629

$

2,629

$

2,629

$

-

$

2,629

$

-

50 .

Amortization of Tangible Capital Assets & Deferred Capital Contributions

-

$

-

$

16,494

$

16,494

$

16,494

$

-

$

16,494

$

-

$

380,522

$

90,410

$

470,932

$

451,468

467,239

$

51

.

Operating Surplus (Deficit) for the Year

4,327.90

$ 15,771

(3,693)

Consolidation & PSAB Adjustments 52 .

School Generated Funds

-

$

-

$

12,280

$

12,280

$

-

$

12,300

$

12,300

$

20

53 .

Catholic Education Foundation of Ottawa

-

$

-

$

445

$

445

$

-

$

426

$

426

$

(19)

54 .

Employee Future Benefits

-

$

(590) $

-

$

(590) $

-

$

-

$

-

$

590

55 .

Accrued Interest on Unmatured Debenture Debt

-

$

-

$

(44) $

(44) $

-

$

-

$

-

$

44

56 .

Permanent Financing of Previously Unfinanced Capital Projects

-

$

-

$

662

$

662

$

662

$

-

$

662

$

-

57 .

Revenues recognized for land

-

$

-

$

-

$

-

$

-

$

3,000

$

3,000

$

3,000

58 .

Total Consolidation & PSAB Adjustments

-

$

(590) $

13,343

$

12,753

$

662

$

15,726

$

16,388

$

3,635

59 .

Consolidated Surplus (Deficit) for the Year

$ 103,753

$

483,685

$

452,130

483,627

$

4,327.90

$

379,932

Page 3 of 3

$ 31,497

(58)

Ref. No.: B2

2014-2015 Capital Budget

Project Description

Balance Unfinanced Aug 31/14

Funding Sources for Expenditures Transfer from Deferred Revenue/Accumulated Surplus Education Debenture Childcare School Development Proceeds Renewal Retrofit Charges

Capital Grants

Expenditures

Balance Unfinanced Aug 31/15

Capital Expenditures: St. Cecilia Elementary School (Note 1)

$

Avalon Elementary School (Note 2)

561,310

$

400,000

-

$

9,508,482

-

$

1,989,622

-

$

-

-

-

$

-

$

-

-

$

561,310

-

7,918,860

Half Moon Bay Elementary School

-

2,900,000

-

-

-

2,500,000

-

400,000

Future Schools - Land (Note 3)

-

8,000,000

-

-

-

500,000

-

7,500,000

Childcare Retrofit

-

627,625

-

-

-

-

-

Full Day Kindergarten -School Retrofits/Additions Full Day Kindergarten - First-time Equipping

627,625

4,538,583

1,000,000

5,538,583

-

-

-

-

-

423,539

300,000

573,539

-

-

-

-

150,000

Computers, Furniture & Equipment, First-time Equipping

-

1,168,000

1,168,000

-

-

-

-

-

Capital portion of Facilities Renewal Program (Note 4)

-

3,803,740

3,803,740

-

-

-

-

-

School Condition Improvement

-

4,249,356

4,249,356

-

-

-

-

-

Total Capital Expenditures

$

5,923,432

$

31,557,203

$

17,322,840

$

-

$

$

420,000

$

420,000

$

-

$

627,625

$

3,000,000

$

-

$

-

$

16,530,170

$

16,530,170

Operating Expenditures: Relocation of Portables Operating portion of Facilities Renewal Program (Note 4)

2,208,683

Total Operating Expenditures Grand Total - Capital Budget

$

5,923,432

2,208,683

-

-

$

-

$

2,628,683

$

2,628,683

$

-

$

$

34,185,886

$

19,951,523

$

-

$

627,625

-

$ $

3,000,000

$

-

$

-

Note 1: St. Cecilia Elementary School will be financed through the Ontario Financing Authority. Principal and interest payments will be reimbursed by the Ministry of Education. Note 2: Avalon Elementary School will be partially financed through the Ontario Financing Authority. The balance will be funded by the Ministry of Education (Capital Priority Funding and Full Day Kindergarten). Note 3: Future Schools Land will be funded by Education Development Charges. Note 4: Facilities Renewal expenditures (in excess of $10,000) that extend the useful life of the asset are considered capital as opposed to minor repairs and maintenance that merely maintain the assets condition.

SECTION C

BUDGET GUIDELINES

Ref. No.: C

2014/2015 BUDGET GUIDELINES The Ottawa Catholic School Board’s budget is developed each year in accordance with specific predetermined budget guidelines. Such budget guidelines describe the assumptions made and process employed in determining the Board’s preliminary budget position. Furthermore, such guidelines include both legislative and regulatory requirements that impact upon the Board’s budget as well as Board level contractual, negotiated and self-determined conditions or restrictions that must be respected. A summary of such guidelines employed and/or requirements that the budget must comply with for 2014/2015, is as follows: Provincial Legislative, Regulatory and/or Funding Model Requirements a) School boards are required by law to adopt a balanced budget; however there are circumstances where an in-year deficit is permissible if the board has an accumulated surplus. The draw on accumulated surplus is limited to the lesser of the accumulated surplus for the preceding year and 1% of the board’s operating revenue for the current year. b) Funding received for special education must be spent on special education. Unspent funds are to be placed in a deferred revenue account to be used for special education in future year(s). c) Funding for school renewal or major repairs to schools received through the School Renewal Allocation or the School Condition Improvement allocation must be used only for these purposes. Unspent funds are to be placed in a deferred revenue account to be used for future such spending. d) Funding received for New Teacher Induction Programs (NTIP) is to be used for eligible NTIP expenditures and are required to meet NTIP program requirements. e) Funding for Mental Health Leaders must be used to ensure that there is at least one Mental Health Leader in the school board. f) School boards must not spend more on administration and governance than what the Grants for Student Needs funding model permits. g) Board budget to provide staffing and other resources required so that on a Board-wide basis:  Average class size for full day Kindergarten is 26:1;  At least 90% of primary classes have 20 or fewer students;  100% of primary classes have 23 or fewer students;  100% of combined grades 3/4 classes have 23 or fewer students;  Average class size in grades 4-8 is 24.5:1; and  Average class size for grades 9-12 is 22:1.

Budget: Sec. C: Budget Guidelines

Page 1 of 2

Ref. No.: C

Board Level Guidelines a) Incorporates preliminary projected enrolment increase of 13.78% elementary and enrolment decrease of 1.27 % secondary. b) Salaries and benefits are to be provided for in accordance with collective agreements. c) Certain fixed costs and contractual obligations (i.e. debenture repayments, transportation costs, and operating costs related to new construction/additions) are to be provided for in accordance with contractual agreements. d) Department budgets are adjusted annually for special grants as appropriate.

Budget: Sec. C: Budget Guidelines

Page 2 of 2

SECTION D

ENROLMENT STATISTICS

Ref. No.: D

Five – Year Enrolment Summary 30,000 26,111

25,000

22,319

22,949

22,182

22,072

20,000 13,680

13,974

14,233

13,356

13,180

15,000

Secondary (9-12) Day School Pupils Over Age 21

10,000 5,000

881

869

946

813

703

0

Overall Increase (Decrease):

Elementary (JK-8)

2010

2011

2012

2013

2014

(1.43%)

(1.06%)

(0.14%)

0.10%

8.03%

NOTE: All enrolments are October 31st. Pupils of the Board expressed in full-time equivalents.

Page 1 of 1

Ref. No.: D1

Notes:

Enrolment Statistics - Elementary Pupils of the Board

Board # 67180 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50

All Saints Elementary Assumption Chapel Hill Catholic Convent Glen Catholic Corpus Christi Divine Infant Dr. F.J. McDonald Frank Ryan Senior Elementary Georges Vanier Good Shepherd Catholic Guardian Angels Catholic Holy Cross Holy Family Holy Redeemer Holy Spirit Holy Trinity Elementary Immaculata Elementary John Paul II Catholic School Lester B. Pearson Elementary McMaster Catholic Monsignor Paul Baxter Mother Teresa Elementary Notre Dame Elementary Our Lady of Fatima Our Lady of Mount Carmel Our Lady of Peace Our Lady of Victory Our Lady of Wisdom Pope John XXIII Prince of Peace Sacred Heart Elementary St. Andrew St. Anne St. Anthony St. Augustine St. Bernard St. Brigid St. Brother André Catholic St. Catherine St. Cecilia St. Clare St. Daniel St. Elizabeth St. Elizabeth Ann Seton St. Emily St. Francis of Assisi St. Francis Xavier Elementary St. Gabriel St. George St. Gregory

2013/2014 Revised Estimates

2014/2015 Estimates

Preliminary Projected Projected Oct-13 Mar-14 Total F.T.E. F.T.E. A.D.E. 428.00 428.00 428.00 167.00 167.00 167.00 189.50 189.50 189.50 246.50 246.50 246.50 276.50 276.50 276.50 123.00 123.00 123.00 99.50 99.50 99.50 350.00 350.00 350.00 348.00 348.00 348.00 192.00 192.00 192.00 479.50 479.50 479.50 134.00 134.00 134.00 195.00 195.00 195.00 304.50 304.50 304.50 232.50 232.50 232.50 459.00 459.00 459.00 350.00 350.00 350.00 137.00 137.00 137.00 260.00 260.00 260.00 196.00 196.00 196.00 460.00 460.00 460.00 454.00 454.00 454.00 279.00 279.00 279.00 264.50 264.50 264.50 190.00 190.00 190.00 177.50 177.50 177.50 119.00 119.00 119.00 225.00 225.00 225.00 242.50 242.50 242.50 231.00 231.00 231.00 503.00 503.00 503.00 496.00 496.00 496.00 422.50 422.50 422.50 128.00 128.00 128.00 152.50 152.50 152.50 373.50 373.50 373.50 239.00 239.00 239.00 202.00 202.00 202.00 164.50 164.50 164.50 464.00 464.00 464.00 337.50 337.50 337.50 123.50 123.50 123.50 258.50 258.50 258.50 362.50 362.50 362.50 469.00 469.00 469.00 276.50 276.50 276.50 414.00 414.00 414.00 536.50 536.50 536.50 342.00 342.00 342.00 198.50 198.50 198.50

Projected Projected Projected Oct-14 Mar-15 Total F.T.E. F.T.E. A.D.E. 435.00 435.00 435.00 177.00 177.00 177.00 205.00 205.00 205.00 259.00 259.00 259.00 319.00 319.00 319.00 147.00 147.00 147.00 124.00 124.00 124.00 383.00 383.00 383.00 392.00 392.00 392.00 203.00 203.00 203.00 540.00 540.00 540.00 161.00 161.00 161.00 231.00 231.00 231.00 369.00 369.00 369.00 291.00 291.00 291.00 434.00 434.00 434.00 332.00 332.00 332.00 166.00 166.00 166.00 227.00 227.00 227.00 236.00 236.00 236.00 507.00 507.00 507.00 461.00 461.00 461.00 267.00 267.00 267.00 311.00 311.00 311.00 230.00 230.00 230.00 242.00 242.00 242.00 156.00 156.00 156.00 263.00 263.00 263.00 274.00 274.00 274.00 272.00 272.00 272.00 512.00 512.00 512.00 550.00 550.00 550.00 548.00 548.00 548.00 156.00 156.00 156.00 164.00 164.00 164.00 428.00 428.00 428.00 284.00 284.00 284.00 242.00 242.00 242.00 184.00 184.00 184.00 668.00 668.00 668.00 343.00 343.00 343.00 163.00 163.00 163.00 320.00 320.00 320.00 427.00 427.00 427.00 543.00 543.00 543.00 329.00 329.00 329.00 478.00 478.00 478.00 712.00 712.00 712.00 376.00 376.00 376.00 218.00 218.00 218.00

% Increase - decrease 1.64% 5.99% 8.18% 5.07% 15.37% 19.51% 24.62% 9.43% 12.64% 5.73% 12.62% 20.15% 18.46% 21.18% 25.16% -5.45% -5.14% 21.17% -12.69% 20.41% 10.22% 1.54% -4.30% 17.58% 21.05% 36.34% 31.09% 16.89% 12.99% 17.75% 1.79% 10.89% 29.70% 21.88% 7.54% 14.59% 18.83% 19.80% 11.85% 43.97% 1.63% 31.98% 23.79% 17.79% 15.78% 18.99% 15.46% 32.71% 9.94% 9.82%

Page 1 of 2

Ref. No.: D1

2013/2014 Revised Estimates

Board # 67180 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80

St. Isidore St. James St. Jerome St. John the Apostle St. Joseph Elementary St. Kateri Tekakwitha St. Leonard St. Luke (Nepean) St. Luke (Ottawa) St. Marguerite D'Youville St. Mark Elementary St. Martin de Porres St. Mary St. Matthew Elementary St. Michael (Corkery) St. Michael (Fitzroy) St. Michael (Ottawa) St. Monica St. Patrick (Nepean) St. Patrick Intermediate St. Paul Elementary St. Peter Elementary St. Philip St. Rita St. Rose of Lima St. Stephen St. Theresa St. Thomas More T.D. McGee Uplands Subtotal Less: Other Pupils Total Pupils of the Board

Preliminary Projected Projected Oct-13 Mar-14 Total F.T.E. F.T.E. A.D.E. 324.00 324.00 324.00 306.00 306.00 306.00 498.50 498.50 498.50 246.00 246.00 246.00 371.00 371.00 371.00 221.50 221.50 221.50 412.50 412.50 412.50 333.50 333.50 333.50 153.00 153.00 153.00 285.50 285.50 285.50 342.00 342.00 342.00 268.50 268.50 268.50 290.50 290.50 290.50 290.00 290.00 290.00 252.50 252.50 252.50 148.00 148.00 148.00 173.50 173.50 173.50 152.00 152.00 152.00 263.50 263.50 263.50 406.00 406.00 406.00 262.00 262.00 262.00 525.00 525.00 525.00 241.00 241.00 241.00 278.50 278.50 278.50 138.50 138.50 138.50 394.50 394.50 394.50 515.00 515.00 515.00 413.00 413.00 413.00 99.00 99.00 99.00 83.00 83.00 83.00 22,961.00 22,961.00 22,961.00 12.00 12.00 12.00 22,949.00 22,949.00 22,949.00

2014/2015 Estimates Projected Projected Projected % Oct-14 Mar-15 Total Increase F.T.E. F.T.E. A.D.E. - decrease 346.00 346.00 346.00 6.79% 341.00 341.00 341.00 11.44% 604.00 604.00 604.00 21.16% 248.00 248.00 248.00 0.81% 415.00 415.00 415.00 11.86% 284.00 284.00 284.00 28.22% 477.00 477.00 477.00 15.64% 344.00 344.00 344.00 3.15% 185.00 185.00 185.00 20.92% 347.00 347.00 347.00 21.54% 308.00 308.00 308.00 -9.94% 339.00 339.00 339.00 26.26% 346.00 346.00 346.00 19.10% 299.00 299.00 299.00 3.10% 309.00 309.00 309.00 22.38% 166.00 166.00 166.00 12.16% 197.00 197.00 197.00 13.54% 187.00 187.00 187.00 23.03% 323.00 323.00 323.00 22.58% 383.00 383.00 383.00 -5.67% 238.00 238.00 238.00 -9.16% 528.00 528.00 528.00 0.57% 310.00 310.00 310.00 28.63% 325.00 325.00 325.00 16.70% 171.00 171.00 171.00 23.47% 501.00 501.00 501.00 27.00% 628.00 628.00 628.00 21.94% 492.00 492.00 492.00 19.13% 116.00 116.00 116.00 17.17% 104.00 104.00 104.00 25.30% 26,120.00 26,120.00 26,120.00 13.76% 9.00 9.00 9.00 26,111.00 26,111.00 26,111.00 13.78%

Notes: 1 A.D.E. denotes average daily enrolment. In 2014-15, the definition of A.D.E. changed for kindergarten pupils: all kindergarten pupils are to be counted as full-time pupils. In 2013-14 all kindergarten pupils were counted as half time, including pupils enrolled in full-day programs. 2 F.T.E. denotes full-time equivalent pupils. 3 October 31, 2013 F.T.E. enrolment for the 2013/2014 revised estimates is based upon information received from the Board's PowerSchool system. 4 The estimated projected October 31, 2014 enrolments by school are the projections provided by the Board's Planning Department, February 20, 2014.

Page 2 of 2

Ref. No.: D2

Enrolment Statistics - Secondary - Pupils of the Board

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Board #67180 All Saints High Holy Trinity High Immaculata High Lester B. Pearson High Mother Teresa High Notre Dame High Sacred Heart High St. Francis Xavier High St. Joseph High St. Mark High St. Matthew High St. Nicholas Adult Day St. Patrick High St. Paul High St. Peter High St. Pius X High Sub Total Less: Other Pupils Sub Total High Credit Students Total Pupils of the Board

2013/2014 Revised Estimates Preliminary Projected Projected Oct-13 Mar-14 Total F.T.E. F.T.E. A.D.E. 1,008.50 978.25 993.38 937.75 909.35 923.55 688.80 668.14 678.47 663.80 643.89 653.85 999.30 969.32 984.31 553.30 536.70 545.00 1,176.30 1,141.01 1,158.66 978.10 948.76 963.43 774.30 751.07 762.69 710.30 688.99 699.65 718.80 696.72 707.76 410.25 398.17 404.21 1,025.30 994.54 1,009.92 669.50 649.90 659.70 1,151.60 1,117.05 1,134.33 920.80 893.18 906.99 13,386.70 12,985.04 13,185.90 33.00 33.00 33.00 13,353.70 12,952.04 13,152.90 2.50 2.50 2.50 13,356.20 12,954.54 13,155.40

2014/2015 Estimates Projected Projected Projected % Oct-14 Mar-15 Total Increase F.T.E. F.T.E. A.D.E. - decrease 996.00 966.00 981.00 -1.25% 957.00 928.25 942.63 2.07% 663.00 643.00 653.00 -3.75% 634.00 615.00 624.50 -4.49% 1,001.00 971.00 986.00 0.17% 545.00 528.75 536.88 -1.49% 1,144.00 1,109.75 1,126.88 -2.74% 1,023.00 992.25 1,007.63 4.59% 782.00 758.50 770.25 0.99% 732.00 710.00 721.00 3.05% 651.00 631.50 641.25 -9.40% 407.00 407.00 407.00 0.69% 1,015.00 984.50 999.75 -1.01% 633.00 614.00 623.50 -5.49% 1,137.00 1,103.00 1,120.00 -1.26% 882.00 855.50 868.75 -4.22% 13,202.00 12,818.00 13,010.02 31.00 31.00 31.00 -6.06% 13,171.00 12,787.00 12,979.00 9.00 9.00 9.00 13,180.00 12,796.00 12,988.00 -1.27%

Notes: Notes: 1 A.D.E. denotes average daily enrolment. 2 F.T.E. denotes full-time equivalent pupils. 3 October 31, 2013 F.T.E. enrolment for the 2013/2014 revised estimates is based upon information received from the Board's PowerSchool system. 4 The estimated projected October 31, 2014 enrolments by school are the projections provided by the Board's Planning Department, February 20, 2014.

Page 1 of 1

Ref. No.: D3

Enrolment Statistics - Day School Pupils 21 and Over

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Board #67180 All Saints High Holy Trinity High Immaculata High Lester B. Pearson High Mother Teresa High Notre Dame High Sacred Heart High St. Francis Xavier High St. Joseph High St. Mark High St. Matthew High St. Nicholas Adult Day St. Patrick High St. Paul High St. Peter High St. Pius X High Sub Total Less: Other Pupils Total Pupils of the Board

2013/2014 Revised Estimates Preliminary Projected Projected Oct-13 Mar-14 Total F.T.E. F.T.E. A.D.E.

2014/2015 Estimates Projected Projected Projected Oct-14 Mar-15 Total F.T.E. F.T.E. A.D.E.

% Increase - decrease

869.00

869.00

869.00

881.00

881.00

881.00

1.38%

869.00

869.00

869.00

881.00

881.00

881.00

1.38%

869.00

869.00

869.00

881.00

881.00

881.00

1.38%

Notes: Notes: 1 A.D.E. denotes average daily enrolment. 2 F.T.E. denotes full-time equivalent pupils. 3 October 31, 2013 F.T.E. enrolment for the 2013/2014 revised estimates is based upon information received from the Board's PowerSchool system.

Page 1 of 1

SECTION E

FULL - TIME EQUIVALENT STAFFING

Ref. No.: E1

BUDGETED STAFFING LEVELS AS AT OCTOBER 31st (Full-Time Equivalents) 3,910

3,943

4,063

4,328

4000 Classroom Non-Classroom School Based

3000 Section 23 Programs 3003

3407

3151

3035

School Operations

2000

Continuing Education Administration

1000

333 348

0 2011

59 63 104 0

333 349

2012

59 66 101 0

334 353

2013

59 66 100 0

335 356

2014

Transportation 59 67 104 0

Ref. No.: E2

Full-Time Equivalent Staffing Budget

2013-2014 Budget CLASSROOM INSTRUCTION Classroom Instruction (Excluding Special Education) Line 1 Classroom Teachers Classroom Teachers - elementary - secondary Vice-Principals - Instruction time (elementary)

Revised 2013-2014 Budget

Increase (Decrease)

1,320.31 806.19 6.00 2,132.50

1,361.51 808.59 6.00 2,176.10

15.00 2.00 17.00

15.00 2.00 17.00

-

15.00 2.00 17.00

131.00

162.50

86.00

248.50

17.00 28.15 3.57 1.00 1.00 2.00 52.72

17.00 28.15 3.57 1.00 1.00 2.00 52.72

-

17.00 28.15 3.57 1.00 1.00 2.00 52.72

15.00 43.50 52.00 1.00 111.50

15.00 43.50 53.00 1.00 112.50

(0.97) 0.50 (0.47)

15.00 42.53 53.50 1.00 112.03

117.00 49.00 46.00 4.00 216.00

117.00 49.00 46.00 4.00 216.00

7.62 (0.05) (1.00) 6.57

124.62 48.95 45.00 4.00 222.57

391.25 3.00

391.25 3.00

25.00 -

416.25 3.00

10.00 12.88 19.00 3.00 4.29 12.94 456.36

10.00 14.20 19.00 3.00 4.29 12.11 456.85

25.00

10.00 14.20 19.00 3.00 4.29 12.11 481.85

Line 3 Teacher Assistants Job Coach Teacher Assistants ESL Teacher Assistants Line 4 Early Childhood Educators Early Childhood Educators Line 7 Professionals and Para-Professionals Chaplains Computer Technicians Parenting and Family Literacy Educators Social Worker - Safe Schools Psychologist - Safe Schools Intake and Assessment Officers - Adult High School Line 8 Library and Guidance Library Teachers Guidance Teachers Library Technicians Supervisor (Library Services)

55.33 4.99 60.32

2014-2015 Budget

1,416.84 813.58 6.00 2,236.42

Classroom - Special Education Line 12 Special Education Classroom Teachers Resource Teachers - elementary - secondary System Classes - elementary - secondary Line 14 Teaching Assistants - Special Education Regular Teaching Assistants Interpreter Developmental Education Staff Developmental Specialists Developmental Assistants Special Assignment Assistants Intervenors Housekeepers Bus Attendants

Page 1 of 3

2013-2014 Budget Line 17 Professionals/Paraprofessionals Special Education Speech Language Pathologists Social Workers Psychologists Psycho. Ed. Consultants Behaviour Consultants Clerical & Secretarial

Classroom - Special Education - Section 23 Line 21 Classroom Teachers Classroom Teachers - elementary - secondary Line 22 Teacher Assistants Teacher Assistants - elementary - secondary

Revised 2013-2014 Budget

Increase (Decrease) 1.00 1.00

2014-2015 Budget

5.00 10.00 6.00 4.00 6.50 3.00 34.50

5.00 10.00 6.00 4.00 6.50 3.00 34.50

5.00 10.00 7.00 4.00 6.50 3.00 35.50

22.00 23.00 45.00

22.00 23.00 45.00

-

22.00 23.00 45.00

10.00 10.00

10.00 10.00

-

10.00 10.00

73.50 9.00 22.00 32.00 136.50

73.50 9.00 23.00 32.00 137.50

1.00 1.00

73.50 9.00 24.00 32.00 138.50

96.47 57.94 154.41

97.55 60.94 158.49

(3.00) (3.00)

97.55 57.94 155.49

1.00 1.00 1.00 1.00 3.00 19.67 2.00 8.00 36.67

1.00 1.00 1.00 1.00 4.00 19.67 2.00 7.00 36.67

(1.00) (1.00) (1.00) 1.00 (0.67) 1.00 (1.00) (2.67)

1.00 5.00 19.00 1.00 2.00 6.00 34.00

2.00 5.00 7.00

2.00 5.00 7.00

(2.00) 1.00 1.00 -

1.00 1.00 5.00 7.00

2.00

2.00

-

2.00

1.00 1.00 2.00

1.00 1.00 2.00

-

1.00 1.00 2.00

NON - CLASSROOM INSTRUCTION Non - Classroom Excluding Special Education Line 27 Principals and Vice-Principals Principals - elementary - secondary Vice-Principals - elementary - secondary Line 28 School Office Secretarial Staff

- elementary - secondary

Line 29 Coordinators & Consultants Principal of Leadership Development Principal of Elementary Programs Principal of Pathways Principal of Safe Schools Coordinators Consultants Leadership & Learning Officer Research Officers Clerical & Secretarial Non - Classroom - Special Education Line 32 Coordinators & Consultants Principals of Special Education & Student Services Principal of Section 23 Program Coordinator Consultants

Non - Classroom - Special Education - Section 23 Line 34 School Office Secretaries Line 35 Principals & Vice Principals Principal Vice Principal

Page 2 of 3

2013-2014 Budget

Revised 2013-2014 Budget

Increase (Decrease)

2014-2015 Budget

NON - CLASSROOM - OTHER Line 39 Continuing Education Principal / Vice Principal Administrators Instructors Clerical & Secretarial

0.50 5.00 51.71 8.50 65.71

0.50 4.50 51.71 8.50 65.21

10.00

10.00

1.00 1.00 8.00 10.00

1.00 1.00 8.00 10.00

1.00 1.00

1.00 1.00 9.00 11.00

23.85 50.80 5.00 79.65

25.85 52.47 4.00 82.32

1.00 1.00

25.85 53.47 4.00 83.32

99.65

102.32

2.00

104.32

21.50 5.00 326.15 352.65

21.50 5.00 326.15 352.65

2.93 2.93

21.50 5.00 329.08 355.58

4,063.17

4,147.01

180.89

4,327.90

Board Administration Line 40 Trustees Trustees Line 41 Director and Supervisory Officers Director Deputy Director Superintendents Line 42 Central Administration Managerial/Professional Staff Clerical and Secretarial Staff Custodial and Maintenance Staff

Total Board Administration School Operations Line 45 School Operations Managerial/Professional Staff Clerical and Secretarial Staff Custodial and Maintenance Staff

Grand Total Full-Time Equivalent Staffing

0.50 1.71 2.21

-

0.50 5.00 53.42 8.50 67.42

10.00

Notes: 1.

Only permanent staff are included in full-time equivalent staffing for purposes of this report. In the case of Continuing Education, the staffing represents full-time central office staff as well as full-time and part-time ESL day school instructors. Not included are general interest course & summer camp instructors, summer school staff, night credit teachers, nor International Language instructors, all of whom are considered casual staff, as are supply teachers in the Board's elementary and secondary schools.

Page 3 of 3

SECTION F

EXPENDITURES SALARIES AND BENEFITS

Ref. No.: F1

2014/2015 OPERATING BUDGET BY CATEGORY OF EXPENDITURE

Amortization of Tangible Capital Assets 16,603 3% School Accommodation 19,730 4%

Interest on Long Term Debt 6,228 1%

Administration 3,071 1%

Other 2,806 1%

Salaries & Benefits Classroom Spending

Transportation 21,724 5% Classroom Spending 20,248 4%

Transportation School Accommodation Amortization of Tangible Capital Assets Interest on Long Term Debt

Administration Other Total $ 470,932

Salaries & Benefits 380,522 81%

2014/2015 OPERATING BUDGET SALARIES AND BENEFITS BY ENVELOPE ALLOCATION

School Operations 6%

Ref. No.: F2

Admin & Governance 2%

Continuing Education 2%

(in '000's) Out of Classroom 8%

Classroom Out of Classroom (School Based) Subtotal Non-Classroom Continuing Education School Operations Admin. & Governance Total

Classroom 82%

Page 1 of 1

$ 310,447 32,441 342,888

5,742 22,892 9,000 $ 380,522

Ref. No.: F3

2014/2015 OPERATING BUDGET - BENEFITS

42%

58%

Statutory Voluntary

($ '000's)

%

Statutory Canada Pension Plan Employment Insurance Employer Health Tax Workers' Compensation OMERS Pension Subtotal

$11,059 5,496 6,312 814 6,255 $29,936

21 11 12 2 12 58%

Voluntary Extended Health Group Life Insurance Dental Long Term Disability Retirement Gratuity Maternity Benefits Employee Assistance Program Subtotal

$10,324 1,349 4,800 1,807 853 2,325 120 $21,578

20 3 9 3 2 5 -_ 42%

TOTAL

$51,514

100%

Page 1 of 1

SECTION G

EXPENDITURES OTHER

PLEASE NOTE: The following pages in Section G are an extract only. To read Section G in its entirety, please refer to the supplementary document titled, “Budget Supplemental 2014-2015”.

Ref. No.: G

2014/2015 Budget Other Expenditures - By Functional Area 2014/15 Revised 2013/14 Budget

Preliminary Budget Request

Increase (Decrease)

Ref. No.

Increase (Decrease) G(a)

Approved Budget

Instruction & Learning Technology Special Education & Student Services 201 Substance Abuse Counseling for Youth 202 Student Services Central 203 Itinerant Teachers for the Blind & Low Vision DE Sites (206, 212, 215-220, 223, 224) 209 Summer - DE Program 210 Summer Learning Program - OCDSB Subtotal - Special Education & Student Services School Operations 300 Equalization 303 Safe Schools 306 Centrally Borne Expenditure 307 Start Up Costs - New Schools 310 Fixed Cost Subtotal - School Operations Children's Support Fund 341 Children's Support Committee Fund Subtotal - Children's Support Fund Student Success 311 Early Learning Kindergarten 312 Religious Education 314 Special Projects/Activities 315 Elementary Interscholastic Athletics 317 Early Learning Services - Supported School Readiness 318 Elementary Arts 319 Digital Transformation 320 French as a Second Language 321 English as a Second Language 322 Intermediate/Secondary - Central 323 Elementary Central 324 Leadership Development 326 Secondary Education 328 Pathways for Success 332 Kindergarten Tutoring Program 334 School Effectiveness Framework 335 Specialist High Skills Major 337 Early Learning Services - Admin. Costs 338 Conference Funding 339 Learning Commons 340 First Nation, Métis and Inuit Education 348 Education Week 349 Family Welcome Centre Subtotal - Student Success

$

212,000 329,940 320,000 62,095 410,000 121,500 1,455,535

$

$

$

117,750 131,000 1,261,800 132,800 1,643,350

$ $

44,730 44,730

$ $

$

83,840 245,300 27,000 289,151 75,000

$

$

$

$

180,000 386,000 80,000 33,400 136,535 698,842 62,500 404,149 1,029,910 186,000 171,840 89,630 6,960 167,900 71,000 145,940 25,990 34,200 4,631,087

$

$

$

Page 1 of 3

120,000 $ 16,000 (31,500) 104,500 $

332,000 329,940 320,000 62,095 426,000 90,000 1,560,035

G1 G2 G3 G4 G5 G6

127,200 150,000 277,200

G7 G8 G9 G10 G11

$

117,750 131,000 1,389,000 150,000 132,800 1,920,550

-

$ $

44,730 44,730

G12

$ $

-

$ $

44,730 44,730

-

$

83,840 245,300 27,000 289,151 75,000

G13 G14 G15 G16 G17

$

-

$

83,840 245,300 27,000 289,151 75,000

8,500 (156,307) (186,000) 24,500 (309,307) $

180,000 386,000 80,000 33,400 136,535 707,342 62,500 404,149 873,603 171,840 89,630 6,960 192,400 71,000 145,940 25,990 34,200 4,321,780

G18 G19 G20 G21 G22 G23 G24 G25 G26

(50,000) (50,000) $ (100,000) $

180,000 386,000 80,000 33,400 136,535 657,342 62,500 354,149 873,603 171,840 89,630 6,960 192,400 71,000 145,940 25,990 34,200 4,221,780

$

$

$

$

$

G27 G28 G29 G30 G31 G32 G33 G34

-

$

$

332,000 329,940 320,000 62,095 426,000 90,000 1,560,035

$ (10,000) (75,000) (85,000) $

117,750 121,000 1,314,000 150,000 132,800 1,835,550

Ref. No.: G 2014/15 Revised 2013/14 Budget Learning Technologies 355 Learning Technologies - Academic 181 Learning Technologies - Infrastructure & Enterprise Solutions Subtotal - Learning Technologies School Budgets 999 School Budgets 295 Adult High School Subtotal - School Budgets

Subtotal Instruction & Learning Technologies Business Administration 161 Finance 162 Accounting 163 Payroll 164 Purchasing 166 Human Resources 167 Administrative Services 170 Internal Audit Subtotal - Business Administration General Administration 171 Trustees/Board Services 172 Admissions 174 General Administration - Other 176 Communications 177 Directorate 178 Records Management Subtotal - General Administration Transportation 195 Ottawa Student Transportation Authority Subtotal - Transportation Planning & Facilities 388 Planning 389 Health and Safety 390 Plant Operation 391 Plant Maintenance Subtotal - Planning & Facilities Other 115 Amortization - Unsupported Debt 392 Short Term Operating Interest 396 Interest on Debt Subtotal - Other

Preliminary Budget Request

Increase (Decrease)

Ref. No.

$

2,294,450 2,469,450

$

(6,000) $ -

2,288,450 2,469,450

$

4,763,900

$

(6,000) $

4,757,900

$

$ $

89,403 89,403

$

$

4,164,453 298,010 4,462,463

$

4,253,856 298,010 4,551,866

$

17,001,065

$

155,796

$

17,156,861

$

53,060 12,000 12,300 85,550 142,400 178,600 140,289 624,199

$

53,000 $ 9,500 (9,500) 53,000 $

106,060 12,000 12,300 95,050 142,400 169,100 140,289 677,199

G39 G40 G41 G42 G43 G44 G45

$

$

(47) $ (50,300) 5,490 (30) (44,887) $

218,400 30,000 772,700 349,898 78,200 65,950 1,515,148

G46 G47 G48 G49 G50 G51

$

218,447 30,000 823,000 344,408 78,230 65,950 1,560,035

$ $

21,450,000 21,450,000

$ $

150,000 150,000

$ $

21,600,000 21,600,000

$

41,340 246,550 11,942,250 4,272,067 16,502,207

$

$ 180,900 (50,000) 50,000 180,900 $

109,173 160,000 6,125,443 6,394,616

$

$ (130,000) 102,729 (27,271) $

$

$

$

$

$

$

$

$

Page 2 of 3

G35 G36

Increase (Decrease) G(a)

Approved Budget

$

-

$

2,288,450 2,469,450

$

-

$

4,757,900

$

$

-

4,253,856 298,010 4,551,866

G37 G38

$

$ (185,000) $ 16,971,861

$ (15,000) (15,000) $

106,060 12,000 12,300 95,050 142,400 154,100 140,289 662,199

$

$ (20,000) (20,000) $

218,400 30,000 752,700 349,898 78,200 65,950 1,495,148

G52

$ $

(50,000) $ 21,550,000 (50,000) $ 21,550,000

41,340 427,450 11,892,250 4,322,067 16,683,107

G53 G54 G55 G56

$

109,173 30,000 6,228,172 6,367,345

G57 G58 G59

$

$

$

$

-

41,340 427,450 11,892,250 4,322,067 $ 16,683,107

$

$

-

$

109,173 30,000 6,228,172 6,367,345

Ref. No.: G 2014/15 Revised 2013/14 Budget Other Programs Supported by Specific Funding 200 Section 23 - M.F. McHugh Education Centre 204 Specialized Equipment Amount 309 Parent Engagement 330 Before and After School Clubs 331 Ontario Works Childcare 333 New Teacher Induction Program 336 Extended Day Program 344 Additional Qualification Courses 350 Urban & Priority High School Funding Various Educational Programs - Other Subtotal - Other Programs Supported by Specific Funding Continuing & Community Education 274 Secondary International Languages 275 Elementary International Languages 277 Summer Camps 278 Secondary Summer School 280 Summer School International Languages 283 Language Instruction for Newcomers to Canada (LINC) 286 English as a Second Language - St. Patrick 289 Prior Learning Assessment Review (PLAR) 291 Adult Literacy and Basic Skills (LBS) 292 Continuing & Community Education - Central 293 General Interest 294 English as a Second Language - Outreach 297 After School Literacy Program Subtotal - Continuing & Community Education

Preliminary Budget Request

Increase (Decrease)

139,360 1,631,000 58,700 174,855 51,950 180,645 2,452,142 55,500 350,640 -

$

$

5,094,792

$

731,093

$

5,825,885

$

4,700 36,250 371,500 145,500 3,100

$

(800) $ (1,000) 89,500 (86,250) (1,750)

3,900 35,250 461,000 59,250 1,350

40,223 3,750 (2,000) 15,117 (9,110) (94,700) 16,000 (10,000) (41,020) $

56,233 35,950 52,807 56,400 251,900 102,000 20,000 1,136,040

$

$

16,010 32,200 2,000 37,690 65,510 346,600 86,000 30,000 1,177,060

$

Subtotal - Other Expenditures

$

69,803,974

$

Remove Capital Expenditures

$

(1,341,000)

Total Other Expenditures - Operating

$

68,462,974

$

Page 3 of 3

30 $ (174,855) (3,500) 24,789 884,629 -

139,390 1,631,000 58,700 48,450 205,434 3,336,771 55,500 350,640 -

Ref. No.

G60 G61 G62

Increase (Decrease) G(a)

$

1,763,000

$

139,390 1,631,000 58,700 48,450 205,434 3,336,771 55,500 350,640 1,763,000

$ 1,763,000

$

7,588,885

$

$

3,900 35,250 461,000 59,250 1,350 56,233

G63 G64 G65 G66 G67

G68 G69 G70 G71 G72 G73

Approved Budget

G74 G75 G76 G77 G78 G79 G80 $

-

$

35,950 52,807 56,400 251,900 102,000 20,000 1,136,040

1,157,611

$

70,961,585

$1,493,000

$ 72,454,585

173,000

$

(1,168,000)

$

$ (1,168,000)

1,330,611

$

69,793,585

$1,493,000

-

$ 71,286,585

Ref. No.: G(a)

2014/2015 Budget Other Expenditures Increase/(Decrease)

The "Summary of Initiatives or Activities" that are included on pages G1 to G80 represent the preliminary budget request. The net expenditure increase in the amount of $1,493,000 outlined below, was approved by the Board at its meeting of May 27th, 2014. Department Name

1

Various

Dept. Number

Various

Description of Item Expenditures for various Educational Program Other grants as announced by the Ministry of Education in Memorandum 2014:B5, fully funded Total Increases

2 3 4 5 6 7 8 9

Central

306

Transportation Elementary Central Secondary Education Administrative Services Safe Schools General Admin General Admin

195

Decrease additional school allocations to $15,000 (vs. $20,000) for five engagement schools, and $10,000 (vs. $15,000) to all other high schools (total $175,000 vs. $250,000) Ottawa Student Transportation Authority savings

323

Amount

$

1,763,000

$

1,763,000

$ $

(75,000) (50,000)

Student Success - Elementary department budget reductions

$

(50,000)

326

Student Success - Secondary department budget reductions

$

(50,000)

167

Reduction in postage costs/usage

303 174 174

Reduction to other supplies and services for Safe Schools Reduce provision for legal fees - general Reduce consulting fees provision for special project work

$ $ $ $

(15,000) (10,000) (10,000) (10,000)

Total (Decreases)

$

(270,000)

Net increase (decrease) expenditures

$

Page 1 of 1

1,493,000

SECTION H

REVENUES

Ref. No. H1

Summary of Government Grant Allocations 2013-2014 Revised Estimates Pupil Foundation

$

186,661,925

Increase / (Decrease)* $

21,200,123

2014-2015 Estimates $

207,862,048

School Foundation

27,579,458

1,163,345

28,742,803

Special Education Special Education Per Pupil Amount Special Education Equipment Amount High Needs Amount Approved Special Incidence Portion Section 23 Facilities Amount Behavioural Expertise

24,538,995 1,631,000 14,423,815 1,080,000 5,384,464 186,138

3,058,016 72,000 2,153,402 188,000 42,545 8,309

27,597,011 1,703,000 16,577,217 1,268,000 5,427,009 194,447

7,491,396 3,697,746

399,300 495,544

7,890,696 4,193,290

22,440

9,050

31,490

Learning Opportunity

9,025,505

160,042

9,185,547

Adult Day School Continuing Education Summer School

2,872,914 991,059 673,664

100,576 72,439 (11,311)

2,973,490 1,063,498 662,353

Language Allocations French as a Second Language English as a Second Language Outlying Supported Schools

Teacher Qualifications and Experience & NTIP

32,940,786

2,197,336

35,138,122

Transportation

22,557,736

340,985

22,898,721

164,416 9,250,303 642,166

277 779,175 63,979

164,693 10,029,478 706,145

38,314,445

1,846,731

40,161,176

Administration & Governance Trustees Board Administration Internal Audit & PIC School Operations Declining Enrolment Adjustment

135,311

(126,431)

First Nation, Métis and Inuit Education

569,032

266,348

835,380

Safe Schools

990,678

43,943

1,034,621

(232,578)

-

Restraint Savings Interest on Long Tem Debt TOTAL - OPERATING ALLOCATION

6,125,444 $

397,718,258

Capital School Renewal School Condition Improvement Capital Priorities Full Day Kindergarten Childcare Retrofit Computers, Furniture & Equipment, 1st Time Equipping Temporary Accommodation/Moving of Portables TOTAL - CAPITAL ALLOCATION TOTAL MINISTRY OF EDUCATION ALLOCATION

8,880

(232,578)

102,729

6,228,173

$

34,626,452

$

432,344,710

$

5,827,032 2,513,959 9,007,730 720,200 1,341,000 360,000 19,769,921

$

185,391 1,735,397 1,989,622 (2,895,608) (720,200) (173,000) 60,000 181,602 $

6,012,423 4,249,356 1,989,622 6,112,122 1,168,000 420,000 19,951,523

$

417,488,179

$

34,808,054

$

452,296,233

* In 2014-15 funding for full day kindergarten is included in the grants for student needs. In 2013-14 the funding was an EPO grant and was not reflected in the 2013-14 figures. Page 1 of 1

Ref. No: H2

Government Grant Allocations 2014/2015 Safe Schools 0.2%

First Nation, Metis & Inuit 0.2% Continuing Education 1.0%

School Foundation 6.4%

Transportation 5.1%

School Accommodation 14.6%

Board Administration 2.4%

Special Education 11.7%

Pupil Foundation 46.0%

Learning Opportunity 2.0%

English as a Second Language 0.9% Qualification & Experience 7.8%

French as a Second Language 1.7%

Ref. No.: H3

2014/2015 Operating Budget Other Revenue GOVERNMENT OF ONTARIO Adult Basic Literacy and Numeracy Autism Supports and Training Collaborative Inquiry for Learning - Mathematics Community Use of Schools - Outreach Funding E-Learning Contract Project Early Years Leads Program Focus on Youth Implementation of Board Mental Health Strategies Learning for All K-12 Regional Projects Library Staffing in Ontario MISA Local Capacity and MISA Network Centres Non-Credit English as a Second Language Programs Ontario Youth Apprenticeship Program Parenting and Family Literacy Centres Priority Schools - Community Use of Schools Initiative Funding Safe and Accepting Schools Specialist High Skills Major Student Success - Five Educational Programs Student Success School and Cross Panel Teams Student Work Study System Implementation and Monitoring (SIM)

GOVERNMENT OF CANADA Language Instruction for Newcomers to Canada (LINC) Grant

$

350,332 59,184 90,000 100,800 105,000 90,390 450,000 23,402 25,594 180,720 277,935 3,140,540 54,795 259,096 340,000 86,291 61,209 212,762 46,343 130,000 286,500

$

6,370,893

$

340,000

$

340,000

$

16,000 260,000 5,663,635 471,000 210,000 508,000 9,000 573,000

$

7,710,635

287,829 216,414

$

504,243

55,500 25,000 42,870 180,000 172,536 54,750 100,000 164,800 50,000

$

845,456

INDIVIDUALS Consumable Fees - Summer School Community Use of Schools Extended Day Program Tuition Fees - Day School Tuition Fees - English as a Second Language Tuition Fees - General Interest Courses Tuition Fees - International Languages Elementary Tuition Fees - Summer Camps

RENTAL REVENUE Childcare Other Property

$

OTHER Additional Qualification (AQ) Courses Catholic Education Foundation Recovery Employee Assistance Program Recovery Interest Revenue Interest Revenue on Sinking Fund Assets Ontario Works Childcare Solar Panel Revenues Staff Service Revenue - Childcare Synrevoice Technology Royalty

TOTAL OTHER REVENUE

$

$ 15,771,227

Page 1 of 1

SECTION I

DEBENTURE DEBT INFORMATION

Ref. No.: I1

2014/2015 Budget Debenture Debt Outstanding ($ '000’s)

$150,000

$123,534 $116,456

$117,111

$125,000

$110,204

$103,118

$100,000 $75,000

$50,000 $25,000 $0 Aug 31/12

Aug 31/13

Aug 31/14

Aug 31/15

Aug 31/16

As at August 31st

Page 1 of 1

Ref. No.: I2

Debenture Repayments September 1, 2014 to August 31, 2019 ($ ’000’s) $15,000

$13,136

$13,136

$13,136

$13,136

$13,136

Interest

$10,000

Principal

$5,000

$-

14/15

15/16

16/17

17/18

18/19

Page 1 of 1

Ref. No.: I3

2014/2015 Budget Debenture Repayments by By-Law

01-2002

02-2006

01-2008

01-2009

04-2009

05-2009

01-2010

01-2011

01-2012

01-2013

01-2014

Total

Principal Repayments 14/15 15/16 16/17 17/18 18/19

$ 2,767,022 2,767,022 2,767,022 2,767,022 2,767,022 $ 13,835,110

$ 330,265 345,496 361,431 378,100 395,538 $ 1,810,830

$ 314,576 330,178 346,555 363,744 381,786 $ 1,736,839

$

281,733 296,175 311,357 327,317 344,096 $ 1,560,678

$ 1,755,796 1,819,466 1,885,445 1,953,817 2,024,668 $ 9,439,192

$

$ 2,015,000 2,015,000 2,015,000 2,015,000 2,015,000 $ 10,075,000

$ 388,546 373,314 357,380 340,711 323,273 $ 1,783,224

$ 457,394 441,791 425,414 408,225 390,183 $ 2,123,007

$

467,724 453,283 438,101 422,141 405,362 $ 2,186,611

$

360,976 297,306 231,327 162,955 92,104 $ 1,144,668

$

$ 4,782,022 4,782,022 4,782,022 4,782,022 4,782,022 $ 23,910,110

$ 718,811 718,810 718,811 718,811 718,811 $ 3,594,054

$ 771,970 771,969 771,969 771,969 771,969 $ 3,859,846

$

$ 2,116,772 2,116,772 2,116,772 2,116,772 2,116,772 $ 10,583,860

$

$

29,768 31,290 32,889 34,570 36,336 164,853

$

898,875 946,519 996,688 1,049,517 1,105,146 $ 4,996,745

$

74,903 78,566 82,409 86,440 90,668 412,986

$

247,622 256,525 265,749 275,305 285,204 $ 1,330,405

$

51,903 50,382 48,782 47,102 45,336 243,505

$ 1,713,468 1,665,824 1,615,654 1,562,825 1,507,196 $ 8,064,967

$

134,912 131,248 127,405 123,374 119,146 636,085

$

301,820 292,917 283,693 274,137 264,238 $ 1,416,805

$

81,671 81,672 81,671 81,672 81,672 408,358

$ 2,612,343 2,612,343 2,612,342 2,612,342 2,612,342 $ 13,061,712

$

209,815 209,814 209,814 209,814 209,814 $ 1,049,071

$

$

$

$

20,669 21,462 22,285 23,140 24,027 111,583

$

186,248 193,778 201,613 209,764 218,245 $ 1,009,648

$

29,548 28,756 27,933 27,078 26,191 139,506

$

306,880 299,350 291,515 283,364 274,883 $ 1,455,992

$

50,217 50,218 50,218 50,218 50,218 251,089

$

$

$

6,907,477 7,086,477 7,273,443 7,468,736 7,672,736 36,408,869

Interest Repayments 14/15 15/16 16/17 17/18 18/19

$

$

$

$

6,228,171 6,049,171 5,862,204 5,666,912 5,462,912 29,269,370

Total 14/15 15/16 16/17 17/18 18/19

Budget 2014-2015 Debenture Repayments by By-Law

749,457 749,458 749,458 749,458 749,458 $ 3,747,289

$

549,442 549,442 549,442 549,442 549,442 $ 2,747,210

$

493,128 493,128 493,128 493,128 493,128 $ 2,465,640

$

13,135,648 13,135,648 13,135,647 13,135,648 13,135,648 65,678,239

Page 1 of 1

SECTION J

ACCUMULATED SURPLUS (DEFICIT) AND DEFERRED REVENUE

Ref. No.: J

Accumulated Surplus (Deficit) and Deferred Revenue 2014-2015 Budget ('000's) Balance at September 1, 2014

In-Year Increase/ (Decrease)

$

$

Balance at August 31, 2015

Operating Available for Compliance: -Unappropriated -Internally Appropriated

Special Education Equipment Amount

11,479 1,709 13,188 3,009

Internal Audit

7,723 1,772 9,495

318

3,327

579

(66)

513

82

(19)

63

Library Staffing Subtotal - Operating

(3,756) 63 (3,693)

$

16,858

$

$

-

$

(3,460) $

13,398

Capital Education Development Charges (Note 1) School Renewal School Condition Improvement Proceeds of Disposition - Administration Buildings Subtotal - Capital

-

$

-

11,031

-

11,031

660

-

660

50

-

50

$

11,741

$

-

$

11,741

$

224

$

(19) $

205

PSAB Adjustments Catholic Education Foundation of Ottawa Employee Future Benefits Accrued Interest on Unmatured Debenture Debt School Generated Funds Revenues recognized for land Subtotal - PSAB Adjustments Total Accumulated Surplus and Deferred Revenue

(12,425)

590

(11,835)

(2,122)

44

(2,078)

2,771

20

2,791

63,013

3,000

66,013

$

51,461

$

3,635

$

55,096

$

80,060

$

175

$

80,235

Note 1: All Education Development Charges have been expended on land for future schools