2017/2018 BUDGET (September 1, 2017 to August 31, 2018)

APPROVED June 13, 2017

Elaine McMahon Chairperson

Denise Andre Director of Education

2017/2018 BUDGET Board of Trustees

Chairperson

Vice-Chairperson

Elaine McMahon

Joanne MacEwan

Zone 6

Zone 5

Knoxdale-Merivale/College

Beacon Hill-Cyrville/ Innes

John Curry

Sandra Moore

Brian Coburn

Spencer Warren, PMP

Zone 1

Zone 2

Zone 3

Zone 4

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

Kanata North/ Kanata South

Orléans/ Cumberland

Barrhaven/ GloucesterSouth Nepean

Jeremy Wittet

Mark D. Mullan

Kathy Ablett, RN

Thérèse Maloney Cousineau

Zone 7

Zone 8

Zone 9

Zone 10

Kitchissippi/Bay

Alta Vista/ Gloucester-Southgate

River/ Capital

Rideau-Vanier/ Rideau-Rockcliffe/ Somerset

2017/2018 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 2017-2018 – Table of Contents

SECTION A

OVERVIEW

Ottawa Catholic School Board Office of the Director of Education 570 West Hunt Club Road Nepean, Ontario K2G 3R4 Phone: 613-224-2222 Fax: 613-228-4158

ocsb.ca

MEMORANDUM To:

Chairperson and Members of the Board of Trustees

From:

Denise Andre, Director of Education

Date:

June 14, 2017

Re:

2017-2018 Budget Overview

File No.: 1725-1

A. Introduction The attached budget for the Ottawa Catholic School Board’s 2017-2018 fiscal year was approved and adopted by the Board of Trustees at its meeting of June 13, 2017. 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 2017-2018 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 2017-2018 Budget document and the 2016-2017 year-end audited financial statements, which are to be released in the fall of 2017, 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 2017-2018 school year which have been translated by way of objectives into a financial support plan.

Sec. A – 2017-2018 Budget Overview Memo

Page 1 of 7

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. 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 2017-2018, 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.

Sec. A – 2017-2018 Budget Overview Memo

Page 2 of 7

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 that have compensated for the shifts in available resources. 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 November 2016, with the development of the forecast of student enrolment for the 2017-2018 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 2.05% for the elementary panel and 1.61% for the secondary panel in 2017-2018. (See Figure 1) Figure #1

Sec. A – 2017-2018 Budget Overview Memo

Page 3 of 7

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 2017. The budget projection and review process typically includes the following initiatives: a) 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. b) The holding of advertised Public and Trustees’ Budget Input Sessions to seek stakeholder input. Such sessions are supplemented by Ratepayer and Delegation Sessions at each Board meeting. c) Administration reaches out to seek budget input by attending various stakeholders’ (i.e. parents, students, Special Education Advisory Committee, Unions, Non-Affiliated staff, etc.) meetings, making budget presentations and personal contact. The presentation of this 2017-2018 Budget on June 13, 2017 concluded the Board’s budget approval phase, in accordance with the Board’s process for 2017-2018.

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 2016-2017

Budget 2017-2018

% Change

$493,135

$525,621

6.6%

Capital

29,802

37,967

27.4%

TOTAL

$522,937

$563,588

7.8%

Operating

Sec. A – 2017-2018 Budget Overview Memo

Page 4 of 7

G. Budget Analysis The education of students is a labor-intensive enterprise. For 2017-2018, salaries and benefits will comprise 82% 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 6.9% for 2017-2018. The increase in salaries relates mainly to staffing due to enrolment (1.0%), additional Early Childhood Educator staffing for compliance (0.4%) and, new for 2017-2018, a Ministry of Education system investment in staffing for local priorities (1.2%). Total full time equivalent staffing is up 2.6%. The Ministry of Education announced a 1.5% increase in salary benchmarks for the 20172018 school year and a 0.5% increase for professional development in addition to the usual qualification and experience increments. Employee benefit costs are up mainly due to growth and projected 5% premium rate increases for extended health benefits, dental and long term disability premiums. Employee benefits include for the first time in 2017-2018 $6.9m (1.7%) for the Province of Ontario share of contributions to the provincial Employee Life & Health Trust. Most non-salary, non-classroom budgeted expenditures for 2017-2018 have increased by 6.0%. A summary schedule of operating expenditures by category is presented below. (in 000’s) Category

Budget 2016-2017 $400,657

Budget 2017-2018 $428,325

% Change

Classroom Spending

22,074

22,694

2.8%

Transportation

20,830

21,734

4.3%

School Accommodation

19,608

20,731

5.7%

Amortization of Tangible Capital Assets

17,787

18,847

6.0%

Interest on Long Term Debt

6,038

5,838

(3.3)%

Administration

3,355

4,361

30.0%

Other

2,786

3,091

10.9%

$493,135

$525,621

6.6%

Salaries & Benefits

TOTAL

Sec. A – 2017-2018 Budget Overview Memo

6.9%

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 $ 525,621

Classroom spending will increase $0.6m or 2.8% in keeping with enrolment growth of 2.05% elementary and 1.61% secondary for 2017-2018. Transportation expenditures are projected to increase $0.9m or 4.3% due to an approximate 2% enrolment/ridership growth as well as public transit fare and school bus rate increases for 2017-2018. School Accommodation costs are to increase $1,123,000 or 5.7% due primarily to natural gas ($675,000) and electricity ($300,000) costs. Interest on Long Term Debt has decreased $200,000 or (3.3%) from 2016-2017 due to the reduction in scheduled interest repayments on long-term debt.

Sec. A – 2017-2018 Budget Overview Memo

Page 6 of 7

Administration spending will increase $1,006,000 or 30.0% due primarily to the implementation of a new accounting software system ($275,000), a Ministry funded Human Resources Transitional Supplement ($209,000), new Human Resources employee wellness initiatives ($74,000) and expenditures related to a enhanced program re international students ($231,000). Other (non-classroom) spending increased $305,000 or 10.9% due primarily to the reclassification of Focus on Youth program expenditures ($257,000) from Classroom Spending to Other Expenditures for 2017-2018. Capital expenditures will increase $8.2m from 2016-2017 due to new school construction ($3.7m), increased School Condition Improvement projects ($4.8 m), Community Hub and Child Care projects ($0.8m), increased Facility Renewal Project spending ($0.6m), mitigated by a reduction in spending on school additions ($2.5m). Under the provincial funding model, virtually all revenues (96%) are received directly from the Province of Ontario in the form of government grant allocations. The remaining 4% is attributable to Government of Ontario Special Grant revenue, non-credit English second language program funding, extended day program revenues, continuing education tuition fees and community use of school 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 number of 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 2017-2018 budget year while maintaining high quality educational programs which are being delivered in a cost effective and efficient manner. Respectfully submitted, Denise Andre DA/DL:jf

Sec. A – 2017-2018 Budget Overview Memo

Page 7 of 7

SECTION B

BUDGET SUMMARIES

Ref. No.: B1

('000's)

2017-2018 Operating Budget Revenue

Expenditures F.T.E. Staffing

Salaries & Benefits

Other

Government Grant Allocation

Other Revenue

246,394 7,786 166 17,610 8,504 1,785 6,168 9,070 3,531 1,040 302,054

$

$

23,814 2,372 31,195 1,642 5,230 174 64,427

$

$

Total

Total

Difference Revenue vs. Expenditure

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

Classroom Teachers

2 .

Supply Staff

3 .

Teacher Assistants

4 .

Early Childhood Educators

5 .

Textbooks & Classroom Supplies

6 .

Computers

7 .

Professionals, Para-Professionals & Technicians

8 .

Library & Guidance

9 . 10 .

Staff Development Department Heads - Allowance

11 .

Sub Total - Classroom - Instruction Excl. Special Ed.

2,411.0 2.0 250.6 53.1 105.4 2,822.1

$

223.6 541.0 35.3 799.8

$

48.5 10.0 58.5

$

3,680.4

$

246,062 7,786 166 13,379 4,806 9,069 1,040 282,308

$

$

332 4,231 8,504 1,785 1,362 1 3,531 19,746

$

61 1,642 921 174 2,798

$

$

$

5,055 531 72 150 5,808

$

372,289

$

$

250,822 5,867 2,785 12,708 9,719 568 6,491 9,487 1,375 634 300,456

$

1,237 6,587 580 214 20 755 9,393

$

$

252,059 5,867 2,785 19,295 10,299 568 6,705 9,507 2,130 634 309,849

$

5,665 (1,919) 2,619 1,685 1,795 (1,217) 537 437 (1,401) (406) 7,795

18,998 2,017 27,791 1,044 4,829 153 54,832

$

(4,816) (355) (3,404) (598) (401) (21) (9,595)

$

$

(72) (72)

$

(1,872)

Classroom - Special Education: 12 .

Classroom Teachers

13 .

Supply Staff

14 .

Teacher Assistants

15 .

Textbooks & Classroom Supplies

16 .

Computers

17 .

Professionals & Para-Professionals

18 . 19 .

Library & Guidance Staff Development

20 .

Sub Total - Classroom Special Education

$

23,753 2,372 31,195 4,309 61,629

$

$

$

18,998 2,017 27,791 1,044 4,676 153 54,679

$

$

$

5,055 531 150 5,736

$

360,871

$

153 153

$

$

$

-

$

5,055 531 150 5,736

$

9,546

$

370,417

$

$

$

Classroom - Special Education - Section 23 21 .

Classroom Teachers

22 .

Teacher Assistants

23 . 24 .

Supply Teachers Textbooks & Classroom Supplies

25 .

Sub Total - Classroom - Special Education - Section 23

26 .

Sub Total - Classroom Instruction

$

$

5,055 531 72 5,658

$

150 150

$

349,595

$

22,694

Page 1 of 3

Ref. No.: B1 Revenue

Expenditures F.T.E. Staffing

Salaries & Benefits

Other

Government Grant Allocation

Other Revenue

19,741 13,051 4,043 36,835

$

20,781 11,671 2,391 34,843

$

11 950 961

$

99 844 943

$

$

$

$

264 264

Total

Total

Difference Revenue vs. Expenditure

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

Principals & Vice Principals

28 . 29 .

School Office - Secretarial & Supplies Coordinators & Consultants

30 .

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

145.5 164.8 34.5 344.8

$

19,452 11,693 3,779 34,924

$

289 1,358 264 1,911

$

7.0 7.0

$

859 859

$

11 91 102

$

2.0 2.0 4.0

$

$

$

107 264 371

$

$

-

$

107 264 371

355.8

$

36,154

$

2,013

$

38,167

$

4,036.2

$

385,749

$

24,707

$

410,456

71.2

$

6,095

$

1,078

$

12.0 11.0 88.7 111.7

$

$

$

71 82 4,208 4,361

$

$

149 1,997 7,854 10,000

-

$

-

$

364.7

$

26,481

-

$ $

$

2 311 56 369

$

63 63

$

$

$

-

36,050

$

$

396,921

7,173

$ $

$

220 2,079 12,062 14,361

21,734

$

$

17,689

-

$

428,325

$

$

20,783 11,982 2,447 35,212

$

99 907 1,006

$

$

$

264 264

$

(107) (107)

432

$

36,482

$

(1,685)

$

9,978

$

406,899

$

(3,557)

1,909

$

5,147

$

7,056

$

(117)

$

$

187 2,224 11,958 14,369

$

$

19 299 1,193 1,511

$

$

168 1,925 10,765 12,858

(33) 145 (104) 8

21,734

$

24,252

$

-

$

24,252

$

2,518

$

44,170

$

43,449

$

1,869

$

45,318

$

1,148

5,838

$

5,838

$

5,838

$

-

$

5,838

$

-

75,407

$

503,732

$

485,227

$ 18,505

$

503,732

$

-

$

$

$

$

$

1,042 (1,069) (1,596) (1,623)

Non-Classroom - Special Education: 31 . 32 .

School Office - Secretarial & Supplies Coordinators & Consultants

33 .

Sub Total - Non-Classroom - Special Education

$

$

$

$

$

$

$

88 (43) 45

Non-Classroom - Special Education - Section 23: 34 . 35 .

School Office - Secretarial & Supplies Principals & Vice Principals

36 .

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

37 .

Sub Total - Non-classroom Instruction

Sub Total - Classroom & Non-Classroom Instruction 38 . Non - Classroom Other 39 .

Continuing Education

40 .

Trustees

41 . 42 .

Directors & Supervisory Officers Central Administration

43 .

Sub Total - Board Administration

44 .

Transportation

45 .

School Operations

46 .

Interest on Long Term Debt

47 .

Sub Total - Operating Departments

Board Administration:

4,583.8

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

48 .

Operating portion of Facilities Renewal Program & Relocation of Portables

-

$

-

$

3,042

$

3,042

$

3,042

$

-

$

3,042

$

-

49 .

Amortization of Tangible Capital Assets & Deferred Capital Contributions

-

$

-

$

18,847

$

18,847

$

18,847

$

-

$

18,847

$

-

$

428,325

$

97,296

$

525,621

$

507,116

$ 18,505

$

525,621

$

-

50

.

Operating Surplus (Deficit) for the Year

4,583.8

Consolidation, Internally Appropriated & PSAB Adjustments 51 .

School Generated Funds

-

$

-

$

13,550

$

13,550

$

-

$

13,550

$

13,550

$

-

52 .

Catholic Education Foundation of Ottawa

-

$

-

$

411

$

411

$

-

$

411

$

411

$

-

53 .

Employee Future Benefits

-

$

(975) $

-

$

(975) $

-

$

-

$

-

$

975

54 .

Accrued Interest on Unmatured Debenture Debt

-

$

-

$

(61) $

(61) $

-

$

-

$

-

$

61

55 .

Amortization - Unsupported Capital Spending

-

$

-

$

125

$

125

$

-

$

399

$

399

$

274

56 .

Permanent Financing of Previously Unfinanced Capital Projects

-

$

-

$

662

$

662

$

662

$

-

$

662

$

-

57 .

Revenues Recognized for Land

-

$

-

$

-

$

-

$

-

$

1,100

$

1,100

$

1,100

58 .

Total Consolidation & PSAB Adjustments

-

$

(975) $

14,687

$

13,712

$

662

$

15,460

$

16,122

$

2,410

59 .

Consolidated Surplus (Deficit) for the Year

111,983

$

539,333

$

507,778

541,743

$

2,410

4,583.8

$

427,350

$

Page 3 of 3

$ 33,965

Ref. No.: B2

2017-2018 Capital Budget Balance Unfinanced Aug 31/17

Project Description

Funding Sources for Expenditures Education Capital Development Grants Charges

Expenditures

Balance Unfinanced Aug 31/18 (Note 4)

Capital Expenditures: Marchwood Lakeside Elementary School - Land

1,100,000

Marchwood Lakeside Elementary School (Note 1)

1,804,071

St. Benedict Elementary School (Note 2)

8,687,209

50,000

Holy Redeemer Elementary School - Addition (Note 2)

-

-

St. Francis Xavier High School - Addition (Note 2)

-

500,000

1,100,000

6,804,071

-

50,000

-

-

-

3,687,209 500,000

5,328,429

300,000

5,628,429

-

720,803

6,596,566

4,820,803

-

2,496,566

School Condition Improvement

4,519,344

12,671,940

6,419,344

-

10,771,940

Greenhouse Gas Reduction

3,167,990

3,167,990

-

230,000

-

598,096

-

778,944

St. Patrick High School - Addition (Note 2)

-

-

-

Community Hubs

-

828,096

Child Care

-

778,944

Portables

-

1,197,000

1,197,000

-

-

Capital portion of Facilities Renewal Program (Note 3)

-

4,415,711

4,415,711

-

-

Computers, Furniture & Equipment, First-time Equipping

-

1,715,000

1,715,000

-

-

Short-Term Interest (Note 4)

-

277,000

277,000

-

-

Total Capital Expenditures

$

16,690,637

$

Page 1 of 2

37,967,466

-

$

34,725,348

$

1,100,000

$

18,832,755

Ref. No.: B2

2017-2018 Capital Budget Balance Unfinanced Aug 31/17

Project Description

Funding Sources for Expenditures Education Capital Development Grants Charges

Expenditures

Balance Unfinanced Aug 31/18 (Note 4)

Operating Expenditures: Relocation of Portables

-

513,000

513,000

-

2,529,188

2,529,188

-

$

-

-

$

-

Operating portion of Facilities Renewal Program (Note 3)

$

-

Total Operating Expenditures

$

-

Grand Total - Capital Budget

$

16,690,637

$

3,042,188

$

3,042,188

$

$

41,009,654

$

37,767,536

$

1,100,000

-

$

18,832,755

Note 1: Marchwood Lakeside Elementary School will be funded by the Ministry of Education (Capital Priority Funding, Full Day Kindergarten and Child Care). Note 2: These projects will be funded by the Ministry of Education (Capital Priority Funding). Note 3: 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. Note 4: Funding for Capital Priorities, School Condition Improvement, Greenhouse Gas Reduction, Full Day Kindergarten, Community Hubs and Child Care, will be provided bi-annually by Ministry of Education. Short-term Interest will also be funded by the Ministry of Education.

Page 2 of 2

SECTION C

BUDGET GUIDELINES

Ref. No.: C

2017/2018 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 2017/2018, 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. d) Funding received for Learning Opportunities Student Achievement, Elementary Library Staffing, Mental Health Lead, Indigenous Education Per Pupil Amount/dedicated position, and Internal Audit is to be used only for such purposes. Unspent funds are to be placed in a deferred revenue account to be used for future such spending. e) Funding received for New Teacher Induction Programs (NTIP) is to be used for eligible NTIP expenditures and are required to meet NTIP program requirements. f) School boards must not spend more on administration and governance than what the Grants for Student Needs funding model permits.

Budget: Sec. C: Budget Guidelines

Page 1 of 2

Ref. No.: C

g) Board budget to provide staffing and other resources required so that on a Board-wide basis:  Average class size for full day Junior Kindergarten and Kindergarten is 26:1;  At least 90% of full day Junior Kindergarten and Kindergarten have 30 or fewer students;  Up to 10% of full day Junior Kindergarten and Kindergarten classes can reach 32 students if prescribed exceptions are met;  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.

Board Level Guidelines a) Incorporates preliminary projected enrolment increase of 2.05% elementary and enrolment increase of 1.61 % 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 26,243

25,000

28,517

27,944

27,047

22,949

20,000 15,000

12,693

12,810

13,356

12,958

12,769

Elementary (JK-8) Secondary (9-12) Day School Pupils 21 Years and Over

10,000 5,000 869

788

638

643

771

0

Overall Increase (Decrease):

2013

2014

0.10%

7.17%

2015

1.68%

2016

2.08%

2017

1.83%

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 2016/2017 Revised Estimates

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 51

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 Lester B. Pearson Elementary Monsignor Paul Baxter Notre Dame Elementary Our Lady of Fatima Our Lady of Mount Carmel Our Lady of Peace Our Lady of Victory Our Lady of Wisdom Prince of Peace Sacred Heart Elementary St. Andrew St. Anne St. Anthony St. Augustine St. Benedict St. Bernard St. Brigid St. Brother André Catholic St. Catherine St. Cecilia St. Clare St. Daniel St. Dominic St. Elizabeth St. Elizabeth Ann Seton St. Emily St. Francis of Assisi St. Francis Xavier Elementary St. Gabriel St. Gemma St. George St. Gregory St. Isidore St. James

Preliminary Projected Projected Oct-16 Mar-17 Total F.T.E. F.T.E. A.D.E. 454.00 454.00 454.00 147.00 147.00 147.00 190.00 190.00 190.00 270.00 270.00 270.00 285.00 285.00 285.00 174.00 174.00 174.00 127.00 127.00 127.00 376.00 376.00 376.00 409.00 409.00 409.00 246.00 246.00 246.00 652.00 652.00 652.00 176.00 176.00 176.00 243.00 243.00 243.00 422.00 422.00 422.00 298.00 298.00 298.00 483.00 483.00 483.00 379.00 379.00 379.00 246.00 246.00 246.00 458.00 458.00 458.00 236.00 236.00 236.00 298.00 298.00 298.00 231.00 231.00 231.00 294.00 294.00 294.00 190.00 190.00 190.00 255.00 255.00 255.00 255.00 255.00 255.00 616.00 616.00 616.00 510.00 510.00 510.00 682.00 682.00 682.00 149.00 149.00 149.00 179.00 179.00 179.00 269.00 269.00 269.00 489.00 489.00 489.00 252.00 252.00 252.00 219.00 219.00 219.00 150.00 150.00 150.00 665.00 665.00 665.00 343.00 343.00 343.00 181.00 181.00 181.00 363.00 363.00 363.00 320.00 320.00 320.00 450.00 450.00 450.00 583.00 583.00 583.00 364.00 364.00 364.00 590.00 590.00 590.00 696.00 696.00 696.00 265.00 265.00 265.00 392.00 392.00 392.00 265.00 265.00 265.00 389.00 389.00 389.00 350.00 350.00 350.00

2017/2018 Estimates Projected Oct-17 F.T.E. 467.00 141.00 193.00 265.00 287.00 180.00 130.00 370.00 427.00 261.00 650.00 173.00 366.00 432.00 296.00 501.00 359.00 257.00 430.00 238.00 304.00 241.00 331.00 179.00 253.00 263.00 586.00 501.00 730.00 146.00 192.00 365.00 482.00 257.00 213.00 141.00 690.00 327.00 187.00 392.00 320.00 455.00 617.00 387.00 575.00 692.00 280.00 386.00 283.00 401.00 367.00

Projected Mar-18 F.T.E. 467.00 141.00 193.00 265.00 287.00 180.00 130.00 370.00 427.00 261.00 650.00 173.00 366.00 432.00 296.00 501.00 359.00 257.00 430.00 238.00 304.00 241.00 331.00 179.00 253.00 263.00 586.00 501.00 730.00 146.00 192.00 365.00 482.00 257.00 213.00 141.00 690.00 327.00 187.00 392.00 320.00 455.00 617.00 387.00 575.00 692.00 280.00 386.00 283.00 401.00 367.00

Projected Total A.D.E. 467.00 141.00 193.00 265.00 287.00 180.00 130.00 370.00 427.00 261.00 650.00 173.00 366.00 432.00 296.00 501.00 359.00 257.00 430.00 238.00 304.00 241.00 331.00 179.00 253.00 263.00 586.00 501.00 730.00 146.00 192.00 365.00 482.00 257.00 213.00 141.00 690.00 327.00 187.00 392.00 320.00 455.00 617.00 387.00 575.00 692.00 280.00 386.00 283.00 401.00 367.00

% Increase - decrease 2.86% -4.08% 1.58% -1.85% 0.70% 3.45% 2.36% -1.60% 4.40% 6.10% -0.31% -1.70% 50.62% 2.37% -0.67% 3.73% -5.28% 4.47% -6.11% 0.85% 2.01% 4.33% 12.59% -5.79% -0.78% 3.14% -4.87% -1.76% 7.04% -2.01% 7.26% 35.69% -1.43% 1.98% -2.74% -6.00% 3.76% -4.66% 3.31% 7.99% 0.00% 1.11% 5.83% 6.32% -2.54% -0.57% 5.66% -1.53% 6.79% 3.08% 4.86%

Page 1 of 2

Ref. No.: D1

2016/2017 Revised Estimates

Board # 67180 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 81 82

St. Jerome St. John Paul II Catholic School St. John the Apostle St. John XXIII 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. Mother Teresa Elementary 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-16 Mar-17 Total F.T.E. F.T.E. A.D.E. 580.00 580.00 580.00 196.00 196.00 196.00 288.00 288.00 288.00 256.00 256.00 256.00 520.00 520.00 520.00 278.00 278.00 278.00 522.00 522.00 522.00 428.00 428.00 428.00 172.00 172.00 172.00 350.00 350.00 350.00 359.00 359.00 359.00 409.00 409.00 409.00 360.00 360.00 360.00 290.00 290.00 290.00 320.00 320.00 320.00 143.00 143.00 143.00 176.00 176.00 176.00 212.00 212.00 212.00 476.00 476.00 476.00 272.00 272.00 272.00 355.00 355.00 355.00 236.00 236.00 236.00 528.00 528.00 528.00 403.00 403.00 403.00 390.00 390.00 390.00 193.00 193.00 193.00 523.00 523.00 523.00 368.00 368.00 368.00 564.00 564.00 564.00 153.00 153.00 153.00 116.00 116.00 116.00 27,961.00 27,961.00 27,961.00 17.00 17.00 17.00 27,944.00 27,944.00 27,944.00

2017/2018 Estimates Projected Oct-17 F.T.E. 588.00 206.00 292.00 265.00 547.00 290.00 534.00 439.00 177.00 372.00 327.00 426.00 374.00 267.00 325.00 147.00 187.00 229.00 464.00 283.00 347.00 231.00 552.00 445.00 402.00 207.00 549.00 352.00 572.00 172.00 28,534.00 17.00 28,517.00

Projected Mar-18 F.T.E. 588.00 206.00 292.00 265.00 547.00 290.00 534.00 439.00 177.00 372.00 327.00 426.00 374.00 267.00 325.00 147.00 187.00 229.00 464.00 283.00 347.00 231.00 552.00 445.00 402.00 207.00 549.00 352.00 572.00 172.00 28,534.00 17.00 28,517.00

Projected % Total Increase A.D.E. - decrease 588.00 1.38% 206.00 5.10% 292.00 1.39% 265.00 3.52% 547.00 5.19% 290.00 4.32% 534.00 2.30% 439.00 2.57% 177.00 2.91% 372.00 6.29% 327.00 -8.91% 426.00 4.16% 374.00 3.89% 267.00 -7.93% 325.00 1.56% 147.00 2.80% 187.00 6.25% 229.00 8.02% 464.00 -2.52% 283.00 4.04% 347.00 -2.25% 231.00 -2.12% 552.00 4.55% 445.00 10.42% 402.00 3.08% 207.00 7.25% 549.00 4.97% 352.00 -4.35% 572.00 1.42% 172.00 12.42% 28,534.00 17.00 28,517.00 2.05%

Notes: 1 A.D.E. denotes average daily enrolment. 2 F.T.E. denotes full-time equivalent pupils. 3 October 31, 2016 F.T.E. enrolment for the 2016/2017 revised estimates is based upon information received from the Board's PowerSchool system. 4 The estimated projected October 31, 2017 enrolments by school are the projections provided by the Board's Planning Department, April 12, 2017

Page 2 of 2

Ref. No.: D2

Enrolment Statistics - Secondary - Pupils of the Board

Board # 67180 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

All Saints High Holy Trinity High Immaculata High Lester B. Pearson High Notre Dame High Sacred Heart High St. Francis Xavier High St. Joseph High St. Mark High St. Matthew High St. Mother Teresa 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 Independent Study Total Pupils of the Board

2016/2017 Revised Estimates Preliminary Projected Projected Oct-16 Mar-17 Total F.T.E. F.T.E. A.D.E. 968.40 939.30 953.85 913.10 885.70 899.40 570.10 553.00 561.55 549.40 532.90 541.15 488.10 473.50 480.80 1,115.10 1,081.60 1,098.35 1,199.00 1,163.00 1,181.00 824.40 799.70 812.05 643.80 624.50 634.15 661.50 641.70 651.60 1,076.30 1,044.00 1,060.15 273.00 254.70 263.85 891.50 864.80 878.15 536.10 520.00 528.05 1,159.50 1,124.70 1,142.10 950.00 921.50 935.75 12,819.30 12,424.60 12,621.95 55.00 63.50 59.25 12,764.30 12,361.10 12,562.70 5.00 15.00 10.00 12,769.30 12,376.10 12,572.70

2017/2018 Estimates Projected Projected Projected % Oct-17 Mar-18 Total Increase F.T.E. F.T.E. A.D.E. - decrease 967.49 938.50 953.00 -0.09% 938.45 910.30 924.38 2.78% 592.60 574.80 583.70 3.94% 546.40 530.00 538.20 -0.55% 469.79 455.70 462.75 -3.75% 1,171.60 1,136.50 1,154.05 5.07% 1,277.26 1,238.90 1,258.08 6.53% 869.10 843.00 856.05 5.42% 702.17 681.10 691.64 9.07% 640.35 621.10 630.73 -3.20% 1,110.11 1,076.80 1,093.46 3.14% 230.50 220.50 225.50 -14.53% 850.80 825.30 838.05 -4.57% 515.60 500.10 507.85 -3.83% 1,188.11 1,152.50 1,170.31 2.47% 957.20 928.50 942.85 0.76% 13,027.53 12,633.60 12,830.60 75.00 75.00 75.00 12,952.53 12,558.60 12,755.60 5.00 15.00 10.00 10.00 12,957.53 12,573.60 12,775.60 1.61%

1 A.D.E. denotes average daily enrolment. 2 F.T.E. denotes full-time equivalent pupils. 3 October 31, 2016 F.T.E. enrolment for the 2016/2017 revised estimates is based upon information received from the Board's PowerSchool system. 4 The estimated projected October 31, 2017 enrolments by school are the projections provided by the Board's Planning Department, April 12, 2017

Page 1 of 1

Ref. No.: D3

Enrolment Statistics - Day School Pupils 21 and Over 2016/2017 Revised Estimates

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 Notre Dame High Sacred Heart High St. Francis Xavier High St. Joseph High St. Mark High St. Matthew High St. Mother Teresa 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

Preliminary Oct-16 F.T.E.

Projected Mar-17 F.T.E.

Projected Total A.D.E.

2017/2018 Estimates Projected Oct-17 F.T.E.

Projected Mar-18 F.T.E.

Projected Total A.D.E.

% Increase - decrease

643.00

643.00

643.00

638.00

638.00

638.00

-0.78%

643.00

643.00

643.00

638.00

638.00

638.00

-0.78%

643.00

643.00

643.00

638.00

638.00

638.00

-0.78%

Notes: Notes: 1 A.D.E. denotes average daily enrolment. 2 F.T.E. denotes full-time equivalent pupils. 3 October 31, 2016 F.T.E. enrolment for the 2016/2017 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) 4,328

4,337

4,465

4,584

4000 Classroom Non-Classroom School Based

3000

Section 23 Programs

3622

3520

3397

3407

School Operations

2000

Continuing Education

1000

Administration 335 356

0 2014

343 59 67 104

357

2015

64 70 106

345 361

2016

351

63

365

68 108

2017

Page 1 of 1

63 71 112

Ref. No.: E2

Full-Time Equivalent Staffing Budget

2016-2017 Budget CLASSROOM INSTRUCTION Classroom Instruction (Excluding Special Education) Line 1 Classroom Teachers Classroom Teachers - elementary - secondary Vice-Principals - Instruction time (elementary)

Revised 2016-2017 Budget

Increase (Decrease)

1,552.3 793.3 3.2 2,348.8

1,554.9 790.8 3.2 2,348.9

2.0 2.0

2.0 2.0

226.6

233.6

17.0 27.8 3.6 1.0 1.0 1.0 2.0 53.3

17.0 27.5 3.6 1.0 1.0 1.0 2.0 53.1

10.0 40.3 54.0 104.3

10.0 40.3 54.5 104.8

0.1 0.9 (0.5) 0.5

10.1 41.2 54.0 105.3

130.3 48.0 37.0 5.0 2.0 222.3

130.3 48.0 37.0 5.0 2.0 222.3

2.1 1.2 (2.0) 1.3

132.4 49.2 37.0 5.0 223.6

461.5 2.0

461.5 3.0

17.3 -

478.8 3.0

10.0 13.2 18.0 1.0 4.3 12.1 522.1

10.0 14.8 17.0 1.0 4.3 12.1 523.7

17.3

10.0 14.8 17.0 1.0 4.3 12.1 541.0

Line 3 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 Social Worker - Urban Priority Psychologist - Safe Schools Intake and Assessment Officers - Adult High School Line 8 Library and Guidance Library Teachers Guidance Teachers Library Technicians

31.1 27.3 3.8 62.2

2017-2018 Budget

17.0

-

1,586.0 818.1 7.0 2,411.1 2.0 2.0 250.6

17.0 27.5 3.6 1.0 1.0 1.0 2.0 53.1

Classroom - Special Education Line 12 Special Education Classroom Teachers Resource Teachers - elementary - secondary System Classes - elementary - secondary Vice-Principals - Instruction time (elementary) 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

2016-2017 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 2016-2017 Budget

Increase (Decrease)

2017-2018 Budget

5.0 10.0 7.8 4.0 6.5 3.0 36.3

5.0 10.0 7.8 4.0 5.5 3.0 35.3

-

5.0 10.0 7.8 4.0 5.5 3.0 35.3

22.0 25.5 47.5

22.0 26.5 48.5

-

22.0 26.5 48.5

10.0 10.0

10.0 10.0

-

10.0 10.0

75.5 9.0 27.5 32.0 144.0

75.5 9.0 27.5 32.0 144.0

(1.0) 2.5 1.5

74.5 9.0 30.0 32.0 145.5

98.3 60.8 159.1

98.0 60.8 158.8

5.0 1.0 6.0

103.0 61.8 164.8

1.0 7.0 18.0 1.0 2.0 5.5 34.5

1.0 7.0 18.0 1.0 2.0 5.5 34.5

1.0 (1.0) -

1.0 8.0 17.0 1.0 2.0 5.5 34.5

1.0 1.0 5.0 7.0

1.0 1.0 5.0 7.0

-

1.0 1.0 5.0 7.0

2.0

2.0

-

2.0

1.0 2.0 3.0

1.0 1.0 2.0

-

1.0 1.0 2.0

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 Safe Schools Coordinators Consultants Leadership & Learning Officer Research Officers Clerical & Secretarial Non - Classroom - Special Education Line 32 Coordinators & Consultants 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

2016-2017 Budget

Revised 2016-2017 Budget

Increase (Decrease)

2017-2018 Budget

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

0.5 6.7 52.7 8.0 67.9

0.5 6.7 52.7 8.0 67.9

3.3 3.3

0.5 6.7 56.0 8.0 71.2

10.0

12.0

-

12.0

1.0 1.0 9.0 11.0

1.0 1.0 9.0 11.0

-

1.0 1.0 9.0 11.0

26.5 56.9 4.0 87.4

27.8 56.9 4.0 88.7

-

27.8 56.9 4.0 88.7

108.4

111.7

-

111.7

23.0 5.0 333.5 361.5

23.0 5.0 329.7 357.7

7.0 7.0

23.0 5.0 336.7 364.7

4,460.6

4,467.8

116.0

4,583.8

Board Administration Line 40 Trustees Trustees Line 41 Director and Supervisory Officers Director Associate 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

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

2017/2018 OPERATING BUDGET BY CATEGORY OF EXPENDITURE

Amortization of Tangible Capital Assets 18,847 3% School Accommodation 20,731 4%

Interest on Long Term Debt 5,838 1%

Administration 4,361 1%

Other 3,091 1%

Salaries & Benefits Classroom Spending

Transportation 21,734 4%

Transportation

Classroom Spending 22,694 4%

School Accommodation

Amortization of Tangible Capital Assets Interest on Long Term Debt Administration Other Total $ 525,621

Salaries & Benefits 428,325 82%

Page 1 of 1

2017/2018 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

$ 349,595

36,154 385,749

6,095 26,481 10,000 $ 428,325

Ref. No.: F3

2017/2018 OPERATING BUDGET - BENEFITS Statutory Canada Pension Plan Employment Insurance Employer Health Tax Workers' Compensation OMERS Pension

43%

Voluntary *ELHT-Board Share Extended Health Group Life Insurance Dental Long Term Disability Retirement Gratuity Maternity Benefits Employee Assistance Program

57%

Statutory Voluntary

($ '000's)

%

$11,953 5,110 7,018 1,145 6,625 $31,851

22 9 13 2 11 57%

$11,000 4,516 430 2,045 2,219 994 2,238 162 $23,604

20 8 1 4 4 2 4 -_ 43%

$55,455

100%

Subtotal *ELHT-Province of Ontario Share TOTAL *ELHT - Employee Life Health Trust

Page 1 of 1

6,910 $62,365

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 2017-2018”.

Ref. No.: G

2017/2018 Budget Other Expenditures - By Functional Area 2017/18 Revised 2016/17 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) 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 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 325 Leading & Learning 326 Secondary Education 337 Early Learning Services - Admin. Costs 338 Conference Funding 339 Learning Commons 340 Indigenous Education 348 Education Week 349 Family Welcome Centre Subtotal - Student Success Learning Opportunities Grant 328 Pathways for Success 332 Kindergarten Tutoring Program 334 School Effectiveness Framework 335 Specialist High Skills Major 342 Outdoor Education Subtotal - Learning Opportunities Grant

$

401,000 376,740 445,000 59,095 1,281,835

$

$

$

111,650 106,000 1,277,700 80,000 128,100 1,703,450

$ $

$

$

$

$

$

$

$

$ (108,400) 5 (108,395) $

401,000 268,340 445,000 59,100 1,173,440

G1 G2 G3 G4

G5 G6 G7 G8 G9

$

$

$

$

20,000 20,000

$

111,650 106,000 1,277,700 100,000 128,100 1,723,450

44,730 44,730

$ $

-

$ $

44,730 44,730

G10 $ $

83,540 418,000 302,550 50,000

$

-

$

83,540 418,000 302,550 50,000

G11 $ G12 G13 G14

173,500 366,000 78,400 43,100 135,940 714,340 95,200 49,800 344,650 6,660 198,300 160,900 131,440 35,000 33,600 3,420,920

764,593 84,500 171,840 173,600 257,000 1,451,533

$

$

$

Page 1 of 3

281,000 281,000

$

$

G15 G16 G17 G18 G19 G20 G21 G22 G23 G24 G25 G26 G27 G28 G29

$

173,500 366,000 78,400 324,100 135,940 714,340 95,200 49,800 344,650 6,660 198,300 160,900 131,440 35,000 33,600 3,701,920

15,000 $ (9,700) 5,300 $

779,593 74,800 171,840 173,600 257,000 1,456,833

G30 $ G31 G32 G33 G34 $

$

5,000 71,000 22,250 98,250

$

140,000 7,000 147,000

$

$

406,000 339,340 467,250 59,100 1,271,690

$

251,650 106,000 1,277,700 100,000 135,100 1,870,450

-

$ $

44,730 44,730

95,000 -

$

83,540 513,000 302,550 50,000

70,000 500 3,000 20,100 100 700 25,000 400 15,000 229,800

$

-

$

-

$

243,500 366,000 78,400 324,600 135,940 717,340 115,300 49,900 345,350 6,660 223,300 160,900 131,840 50,000 33,600 3,931,720

779,593 74,800 171,840 173,600 257,000 1,456,833

Ref. No.: G 2017/18 Revised 2016/17 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 392 Short Term Operating Interest 396 Interest on Debt Subtotal - Other Other Programs Supported by Specific Funding 200 Section 23 - M.F. McHugh Education Centre 204 Specialized Equipment Amount 309 Parent Engagement 333 New Teacher Induction Program 336 Extended Day Program 350 Urban & Priority High School Funding 356 Managing Information for Student Achievement (MISA) 361 Indigenous Board Action Plan Various Educational Programs - Other Other Programs Supported by Specific Funding Subtotal - Other Programs Supported by Specific Funding

Preliminary Budget Request

Increase (Decrease)

Ref. No.

Increase (Decrease) G(a)

Approved Budget

$

2,173,450 2,545,850

$

$ (48,000)

2,173,450 2,497,850

G35 $ G36

52,800 680,500

$

2,226,250 3,178,350

$

4,719,300

$

(48,000) $

4,671,300

$

733,300

$

5,404,600

$

$

$

$

4,452,884 286,000 4,738,884

$

4,520,087 286,000 4,806,087

$

$

$

$

67,203 67,203

$

4,520,087 286,000 4,806,087

17,360,652

$

217,108

$

17,577,760

50,760 11,500 11,900 97,750 136,300 139,600 161,600 609,410

$

(3,800) $ 3,800 13,400 13,400 $

46,960 15,300 11,900 97,750 136,300 139,600 175,000 622,810

$

$

261,417 29,800 792,500 334,900 74,500 62,550 1,555,667

$

5,350 $ (36,500) (31,150) $

$ $

20,795,234 20,795,234

$ $

904,766 904,766

$

40,040 643,360 11,868,450 3,978,351 16,530,201

$

882,000 201,419 1,083,419

22,000 6,037,895 6,059,895

$

141,783 1,700,000 59,400 321,417 5,052,379 350,640 49,096

$

$

$

$

$ $

$

$

$

$

105,120 2,302,033 33,000 $

10,114,868

$

Page 2 of 3

G37 G38 $

-

$

1,208,350

$

18,786,110

$

$

40 200 100 50 74,200 74,590

47,000 15,500 12,000 97,800 210,500 139,600 175,000 697,400

266,767 29,800 756,000 334,900 74,500 62,550 1,524,517

G46 $ G47 G48 G49 G50 G51 $

14,583 800 31,300 46,683

$

$

281,350 29,800 756,000 335,700 105,800 62,550 1,571,200

$ $

21,700,000 21,700,000

G52 $ $

-

$ $

21,700,000 21,700,000

$

G53 $ G54 G55 G56 $

400 8,150 1,430 9,980

$

$

40,040 643,360 12,750,450 4,179,770 17,613,620

40,440 643,360 12,758,600 4,181,200 17,623,600

8,000 $ (200,101) (192,101) $

30,000 5,837,794 5,867,794

G57 G58

-

$

7,998 $ 108,400 600 (21,417) (81,888) (46,600) 4

149,781 1,808,400 60,000 300,000 4,970,491 304,040 49,100

G59 $ G60 G61 G62 G63 G64

18,400 -

$

G65 G66 G67 G68

10,147

(488,783) 176,311

105,120 1,813,250 209,311

(345,375) $

9,769,493

G39 G40 G41 G42 G43 G44 G45

$

$

28,547

$

$

$

30,000 5,837,794 5,867,794

149,781 1,826,800 60,000 300,000 4,970,491 304,040 49,100 105,120 1,813,250 219,458

$

9,798,040

Ref. No.: G 2017/18 Revised 2016/17 Budget Continuing & Community Education 274 Secondary International Languages 275 Elementary International Languages 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 Tuition-Based Programs 294 English as a Second Language - Outreach 297 After School Literacy Program Subtotal - Continuing & Community Education

$

2,500 29,500 22,000 2,300

Preliminary Budget Request

Increase (Decrease)

$

$

20,550 28,470 53,700 36,250 786,200 56,500 5,500 1,043,470

$

Subtotal - Other Expenditures

$

74,069,397

$

Remove Capital Expenditures

$

(1,917,000)

Total Other Expenditures - Operating

$

72,152,397

$

Page 3 of 3

(1,300) $ 300 6,500 2,400

1,200 29,800 28,500 4,700

(2,490) (1,000) (16,253) (470) 65,000 (13,500) (5,000) 34,187 $

18,060 27,470 37,447 35,780 851,200 43,000 500 1,077,657

Ref. No.

Increase (Decrease) G(a)

G69 $ G70 G71 G72 G73

-

G74 G75 G76 G77 G78 G79 G80

-

$

1,684,254

$

75,753,651

$

202,000

$

(1,715,000)

$

1,886,254

$

74,038,651

$

1,368,150 1,368,150

Approved Budget

$

1,200 29,800 28,500 4,700 18,060

$

27,470 37,447 35,780 851,200 43,000 500 1,077,657

$

77,121,801

$

(1,715,000)

$

75,406,801

Ref. No.: G(a)

2017/2018 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 ($1,368,150) outlined below, was approved by the Board at its meeting of May 23rd, 2017.

1

2 3 4 5 6

Department Name

Dept. Number

Learning Technologies Infrastructure

181

Learning Technologies Infrastructure

181

Accounting Software System - replacement costs

300

Learning Materials, Equipment, Services and Instructional Supplies to Support Identified Elementary Schools

181

Learning Technologies WiFi Infrastructure

Equalization Learning Technologies Infrastructure Special Education Specialized Equipment Amount Itinerant Teachers for the Blind & Low Vision

Description of Item

Records Management System - replacement costs $

202

Special Education Release Time for Professional Development

204

Specialized Equipment - Deductible Portion of Claims

177

Ottawa Network for Education (ONFE) Program Fees

171

Trustees and Board Services

318

Music Incentive Funding

355

Innovation Fund - training and equipment for technology, 3D printers, robotics, etc.

12

Education Week

348

13

Various Human Resources Human Resources Conference Funding Conference Funding Conference Funding Leadership Development

Various

10 11

14 15 16 17 18 19

50,000

18,400

Directorate Trustees / Board Services Elementary Arts Learning Technologies Academic

9

140,000

175,000

Additional Hours of Support for Itinerant Teachers for the Blind & Low Vision Program

8

230,000

275,000

203

7

Amount

Student Senate - School Needs Automobile Travel Costs - Kilometerage Rate increase

166

Employee Wellness Program - Childcare Assistance

166

Employee Wellness Initiatives

338

Board / OECTA Professional Development Fund increase

338

Director's Conference for Leaders increase

338

Director's Conference for Vice Principals increase

324

Summer Institutes - Professional Development for all Staff

Page 1 of 2

22,250 31,000 14,500 70,000

50,000 15,000 58,500 24,000 50,000 10,000 10,000 5,000 20,000

Department Name

20 21 22 23 24

Religious Education Religious Education Religious Education Religious Education Substance Abuse Counselling

Dept. Number

Description of Item

312

Additional Religious Education Resources - Grades 1 to 4

312

Promoting our Catholic Elementary School Identity

312

Funding Support for Additional Qualification in Religious Education

312

Additional Religious Experiential Learning Opportunities - Secondary

201

Additional Substance Abuse Training and Support

Amount

30,000 19,500 20,000 25,000

Total Increases

$

5,000 1,368,150

Total (Decreases)

$

-

Net Increase (Decrease) Expenditures

$

1,368,150

Page 2 of 2

SECTION H

REVENUES

Ref. No. H1

Summary of Government Grant Allocations 2016-2017 Revised Estimates Pupil Foundation

$

216,296,138

Increase / (Decrease) $

8,646,032

2017-2018 Estimates $

224,942,170

School Foundation

30,114,457

867,980

30,982,437

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

29,473,897 1,772,900 19,316,463 1,238,300 5,969,839 200,483

1,373,354 1,100 1,129,884 9,000 29,459 5,633

30,847,251 1,774,000 20,446,347 1,247,300 5,999,298 206,116

8,185,496 6,048,066

371,955 45,504

8,557,451 6,093,570

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

12,305

Learning Opportunity

9,906,688

Adult Day School Continuing Education & Summer School

2,165,624 1,680,341

(12,305)

-

4,650,993

14,557,681

15,060 (23,118)

2,180,684 1,657,223

Teacher & ECE Qualifications and Experience & NTIP

42,081,865

7,141,428

49,223,293

Transportation

23,729,592

450,862

24,180,454

210,485 10,624,785 755,285

1,008 383,207 25,822

211,493 11,007,992 781,107

308,594

218,536

527,130

41,273,631

899,404

42,173,035

940,350

48,647

988,997

Administration & Governance Trustees Board Administration Internal Audit & PIC Capital Planning Capacity/MISA/Tech. Enabled Learn./Transition supplement School Operations Indigenous Education Safe & Accepting Schools

1,059,343

Restraint Savings

(232,578)

Interest on Long Tem Debt TOTAL - OPERATING ALLOCATION

(22,898) -

6,037,896 $

459,170,245

Capital School Renewal School Condition Improvement Capital Priorities Full Day Kindergarten Greenhouse Gas reduction Community Hubs Computers, Furniture & Equipment, 1st Time Equipping Short Term Interest on Capital Temporary Accommodation/Relocation of Portables TOTAL - CAPITAL ALLOCATION TOTAL MINISTRY OF EDUCATION ALLOCATION

1,036,445 (232,578)

(200,101)

5,837,795

$

26,056,446

$

485,226,691

$

6,864,842 7,604,232 11,794,661 169,427 1,917,000 179,000 1,551,000 30,080,162

$

80,057 (1,184,888) 5,508,642 (169,427) 3,167,990 230,000 (202,000) 98,000 159,000 7,687,374 $

6,944,899 6,419,344 17,303,303 3,167,990 230,000 1,715,000 277,000 1,710,000 37,767,536

$

489,250,407

$

33,743,820

Page 1 of 1

$

522,994,227

Ref. No: H2

Government Grant Allocations 2017/2018 Safe Schools 0.2%

Indigenous Education 0.2% Continuing Education 0.7%

School Foundation 5.9%

Transportation 4.6%

School Accommodation 16.4%

Board Administration 2.4%

Special Education 11.6%

Pupil Foundation 43.0%

Learning Opportunity 2.8% English as a Second Language 1.2% Qualification & Experience 9.4%

French as a Second Language 1.6%

Ref. No.: H3

2017/2018 Operating Budget Other Revenue GOVERNMENT OF ONTARIO Non-Credit English as a Second Language Programs Autism Supports and Training Autism Supporting Transition to New Ontario Autism Program Community Use of Schools - Outreach Funding Focus on Youth Library Staffing in Ontario Early Years Leads Program MISA Local Capacity and MISA Network Centres Adult Basic Literacy and Numeracy Ontario Youth Apprenticeship Program Parenting and Family Literacy Centres Priority Schools - Community Use of Schools Initiative Funding Safe and Accepting Schools and Mental Health Specialist High Skills Major Renewed Mathematics Strategy

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

$

3,168,486 62,550 153,521 100,800 450,000 20,065 84,400 200,000 350,322 55,775 344,659 340,000 118,871 83,948 843,308

$

6,376,705

$

332,421

$

332,421

$

7,612,679 450,000 1,119,600 260,000 13,000 1,080,000

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

RENTAL REVENUE Childcare Other Property

$

$ 10,535,279

340,000 228,000

$

568,000

48,000 57,190 215,000 200,000 172,600

$

692,790

OTHER Catholic Education Foundation Recovery Employee Assistance Program Recovery Interest Revenue Solar Panel Revenues Staff Service Revenue - Childcare

TOTAL OTHER REVENUE

$

$ 18,505,195

Page 1 of 1

SECTION I

DEBENTURE DEBT INFORMATION

Ref. No.: I1

2017/2018 Budget Debenture Debt Outstanding ($ '000’s)

$150,000 $110,746

$125,000

$108,614

$101,192

$93,570 $85,739

$100,000 $75,000

$50,000 $25,000 $0 Aug 31/15

Aug 31/16

Aug 31/17

As at August 31st

Page 1 of 1

Aug 31/18

Aug 31/19

Ref. No.: I2

Debenture Repayments September 1, 2017 to August 31, 2022 ($ ’000’s) $15,000

$13,460

$13,460

$12,401

$11,343

$11,343

Interest

$10,000

Principal

$5,000

$-

17/18

18/19

19/20

20/21

Page 1 of 1

21/22

Ref. No.: I3

2017/2018 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

01-2015

01-2016

$

15,905 16,384 16,878 17,387 17,911 84,465

$

137,231 141,715 146,347 151,130 156,069 732,492

$

15,187 14,708 14,214 13,705 13,181 70,995

$

155,695 151,211 146,579 141,796 136,857 732,138

$

31,092 31,092 31,092 31,092 31,092 155,460

Total

Principal Repayments 17/18 18/19 19/20 20/21 21/22

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

378,100 395,538 413,780 432,864 452,827 $ 2,073,109

363,744 381,786 400,723 420,599 441,460 $ 2,008,312

327,317 344,096 361,734 380,277 399,770 $ 1,813,194

1,953,817 2,024,668 1,039,703 $ 5,018,188

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

340,711 323,273 305,031 285,947 265,984 $ 1,520,946

408,225 390,183 371,246 351,370 330,509 $ 1,851,533

422,141 405,362 387,724 369,181 349,688 $ 1,934,096

$

162,955 92,104 18,683 273,742

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

718,811 718,811 718,811 718,811 718,811 $ 3,594,055

771,969 771,969 771,969 771,969 771,969 $ 3,859,845

749,458 749,458 749,458 749,458 749,458 $ 3,747,290

2,116,772 2,116,772 1,058,386 $ 5,291,930

$

34,570 36,336 38,193 40,146 42,198 191,443

1,049,517 1,105,146 1,163,724 1,225,406 1,290,358 $ 5,834,151

$

86,440 90,668 95,103 99,755 104,634 476,600

275,305 285,204 295,460 306,084 317,090 $ 1,479,143

$

47,102 45,336 43,479 41,526 39,474 216,917

1,562,825 1,507,196 1,448,618 1,386,936 1,321,984 $ 7,227,559

$

123,374 119,146 114,711 110,059 105,180 572,470

274,137 264,238 253,982 243,358 232,352 $ 1,268,067

$

81,672 81,672 81,672 81,672 81,672 408,360

2,612,342 2,612,342 2,612,342 2,612,342 2,612,342 $ 13,061,710

209,814 209,814 209,814 209,814 209,814 $ 1,049,070

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

$

23,140 24,027 24,948 25,905 26,899 124,919

209,764 218,245 227,069 236,250 245,801 $ 1,137,129

$

27,078 26,191 25,270 24,313 23,319 126,171

283,364 274,883 266,059 256,878 247,327 $ 1,328,511

$

50,218 50,218 50,218 50,218 50,218 251,090

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

$

7,621,872 7,830,835 6,990,684 6,102,825 6,262,039 34,808,255

$

5,837,794 5,628,831 5,410,596 5,240,069 5,080,855 27,198,145

$

13,459,666 13,459,666 12,401,280 11,342,894 11,342,894 62,006,400

Interest Repayments 17/18 18/19 19/20 20/21 21/22

Total 17/18 18/19 19/20 20/21 21/22

Budget 2017-2018 Debenture Repayments by By-Law

292,926 292,926 292,926 292,926 292,926 $ 1,464,630

Page 1 of 1

SECTION J ACCUMULATED SURPLUS (DEFICIT) AND DEFERRED REVENUE

Ref. No.: J

Accumulated Surplus (Deficit) and Deferred Revenue 2017-2018 Budget ('000's) Balance at September 1, 2017

In-Year Increase/ (Decrease)

Balance at August 31, 2018

$

$

$

Operating Available for Compliance: -Unappropriated -Internally Appropriated

Special Education Equipment Amount Internal Audit Subtotal - Operating

8,512 2,280 10,792

274 274

8,512 2,554 11,066

3,930

327

4,257

451

(138)

313

$

15,173 $

463 $

15,636

$

-

1,600 $

1,600

10,164

-

10,164

268

-

268

$

10,432 $

1,600 $

$

310

-

Capital Education Development Charges School Renewal Proceeds of Dispostion-School Buildings Subtotal - Capital

$

12,032

PSAB Adjustments Catholic Education Foundation of Ottawa

$

$

310

Employee Future Benefits

(9,341)

975

(8,366)

Accrued Interest on Unmatured Debenture Debt

(2,024)

61

(1,963)

School Generated Funds

3,048

-

3,048

Revenues recognized for land Subtotal - PSAB Adjustments Total Accumulated Surplus and Deferred Revenue

71,896

1,100

72,996

$

63,889 $

2,136 $

66,025

$

89,494 $

4,199 $

93,693