2017-2018 preliminary budget - brandon school division preliminary budget... · the following...
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PRELIMINARY BUDGET DISCUSSION
2017‐2018
FEBRUARY 13, 2017
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The following information is provided as preliminary information regarding the 2017‐2018 Operating
Budget deliberations. It is intended that this information will assist the Board of Trustees in understanding
the budget issues and provide an opportunity to ask for clarification, with detailed deliberations and
decision‐making taking place at the Budget Meeting on February 21, 2017.
This preliminary budget document will address:
ContentsFactors Impacting Budget Considerations .................................................................................................... 3
Budget Development Process ....................................................................................................................... 5
Comparison to Provincial Average ............................................................................................................ 7
Enrollment .............................................................................................................................................. 11
Accumulated Surplus and Reserves ........................................................................................................ 15
Special Levy / Requirement .................................................................................................................... 18
Capital and Maintenance Budget ............................................................................................................... 22
Budget and Sustainability Requests for the 2017‐2018 Operating Budget ............................................... 23
Preliminary 2017‐2018 Operating Budget .................................................................................................. 25
Property Tax Scenarios ............................................................................................................................... 27
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FactorsImpactingBudgetConsiderationsThe 2017‐2018 school year and its corresponding budget will involve considerations that will affect
future years. The factors impacting your budget considerations include:
1. 2016‐2017 Budget impact on the 2017 Special Levy. The approved budget for 2016‐2017 Budget
committed an increase of $1,108,247 or 2.52% on the 2017 Special Levy. The 2.52% mill rate
increase is before factoring changes in property assessment and changes in revenue or
expenditures for 2017‐2018.
2. Enrollment Changes. The impact of the Brandon School Division’s increase in population must be
considered in relation to the corresponding effect on Provincial grants and efficient operations of
our school building capacity. The average enrollment growth for the past five years is 1.9% and
we are anticipating enrollment growth to continue.
3. Programs and infrastructure for increasing diversity of student learning needs. Factors such as
programming for English as an Additional Language, students of Aboriginal Heritage, students
with learning differences, students with high needs (including full day/every day Kindergarten),
programing for 21st Century learning, and a comprehensive program review along with feedback
from consulting with stakeholder groups must be considered.
4. Provincial Legislation. On‐going implementation costs due to changes to legislation including the
Kindergarten to Grade 3 Smaller Classes Initiative (20K3), Community Use of Schools and the
Workplace Health and Safety Act (Safety and Security in Schools) must be considered with respect
to implementation costs for increasing student diversity for which we receive limited to no
funding. Furthermore, the following mandates, Continuous Improvement Framework (CIF),
Provincial Report Card, Appropriate Educational Programming (mandatory attendance to age 18)
under Bill 13, Safe and Inclusive Schools under Bill 18, along with the continued implementation
of the Art and English Language Arts Curriculum, are factors impacting Budget considerations.
5. Infrastructure and Support for Program Delivery. The costs of resources for effective program
delivery must be considered in relation to our increasing enrollment. In addition, this places
greater demand on complex programming and on instructional resources and materials due to
classroom expansions. Furthermore, the Board of Trustees has recognized the importance of
information technology and has made provisions for the infrastructure to support technology in
the classroom.
6. Collective Agreement Costs. Costs related to Teacher and Support Staff salary negotiations,
including benefit costs, have been considered in developing the preliminary budget.
7. Uncertainty of Funding. The level of Provincial funding, assessment growth, and local tax and
budget increases from prior years is to be considered.
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8. Effects of population growth on Facility Sustainability. The effects of population growth in the
Brandon School Division and how it impacts facility development, deferred maintenance, and
transportation needs to be considered. In 2012, the Board approved the purchase of asset
management software, Ameresco, which provides the Division with a comprehensive report
identifying the nature and extent or the capital maintenance requirements of all its sites for
capital budgeting and strategic planning. The Ameresco Report from May 2016 suggests that the
Brandon School Division requires $37.6 million over the next five years to address a number of
infrastructure needs. The Division also needs to consider the internal infrastructure of many of
the Division’s older buildings in order to advance 21st Century learning needs.
9. Contingency Funds and Reserves. In order to maintain a financially responsible operating budget,
the Board of Trustees shall provide for a contingency fund not lower than 2% of the annual
operating budget (Policy 3001). Serious consideration also needs to be given to maintaining
Capital Reserve Funds in order to address deferred maintenance costs and future capital costs.
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BudgetDevelopmentProcessThe preliminary budget development process includes comparing the Brandon School Division to the
Manitoba Provincial average, estimating revenues, expenditures along with enrollment growth and its
effect on staffing budgets, and receiving direction from the Finance Committee for inflationary increases
to school instructional and capital and maintenance budgets.
In addition, the Finance Committee has had consultation meetings with a variety of stakeholders to discuss the 2017‐2018 Operating Budget. The purpose of the meetings was for the Finance Committee to hear and discuss the most important budgetary priorities of Brandon School Division from the stakeholders. These priorities were considered while developing the 2017‐2018 budget. The Finance Committee has met with the following stakeholders:
School Principals
Division Employee Groups o Brandon Teachers’ Association; o CUPE Local 737 Support Staff; and o Out‐of‐Scope Staff.
Parent Councils
Brandon Chamber of Commerce
At the Regular Board meeting on July 11, 2016, the Board of Trustees approved Motions 88/2016 and
99/2016 in regards to the 2017‐2018 Preliminary Budget preparation:
Motion 88/2016 That in preparing the 2017‐2018 budget, the budget process will be amended to require all requests from Trustees for budget additions or reductions be made to the Office of the Secretary‐Treasurer by October 31, 2016, and that individual Trustee requests shall then be integrated with Senior Administrative requests in the final list of preliminary budget and sustainability requests only after being reviewed and endorsed by an appropriate Committee of the Board. In unusual circumstances, Trustees would be permitted to bring budget additions/reductions to the table on budget day. Motion 99/2016 That we hereby request that our Senior Administration examine the current programs/activities of the Division with an ongoing search for possible efficiencies/reductions during the 2017‐2018 Budget process.
Further, on October 11, 2016, the Board of Trustees approved Motion 121/2016 to establish the following
guidelines to be initiated for the 2017‐2018 Preliminary Budget preparation:
Motion 121/2016 That the following guidelines be initiated for the 2017‐2018 Preliminary Budget Preparation:
Inflationary increases be provided as advised by suppliers for non‐controllable expenditures, e.g.: employee benefits, insurance, school bus maintenance, taxes and utilities;
A 1.5% inflationary increase provided for controllable services and supplies;
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A 1.5% inflationary increase on the school instructional supply budget;
A 1.5% inflationary increase be provided for the Capital and Maintenance Budget;
The 2017‐2018 Budget provide for expected enrollment growth.
In preparing the preliminary budget, all accounts are reviewed and adjustments are made to provide levels
of expenditure based on previous years’ experience, board decisions and actual rates anticipated or
known at the time for expenditures.
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ComparisontoProvincialAverageThe following charts show how Brandon School Division (BSD) compares to the Manitoba Provincial
Average using the 2016‐2017 Provincial FRAME Budget Report. Although BSD receives less revenue from
the Province than the provincial average, the Board of Trustees have directed more resources to the
classroom while spending less in divisional administration costs. BSD’s current budgeted operating fund
expenditure per pupil is $11,692 compared to the provincial average of $13,016 per pupil.
2016‐2017 Frame Budget Report FRAME Report
Reference
Provincial Average 2016‐2017
Brandon School Division
2016‐2017
1) Revenue
Provincial Government Page 40 60.8% 61.2%
Municipal Government Page 40 33.4% 37.4%
Other sources Page 40 5.8% 1.4%
2) Expenditures
Instruction Pages 15‐38 77.5% 83.7%
Community Services Pages 15‐38 1.4% 0.4%
Divisional Administration Pages 15‐38 3.5% 3.3%
Transportation Pages 15‐38 4.4% 2.6%
Operations & Maintenance Pages 15‐38 11.5% 8.3%
Fiscal Pages 15‐38 1.7% 1.7%
Salaries & Employee Benefits Page 11 82.8% 85.1%
3) Operating Fund Expenditure/Pupil Page 4 $ 13,016 $ 11,692
** 7th lowest in Province
4) Pupil/Teacher Ratios ‐ Regular Instruction Page 9 16.6 17.2
‐ Educator Page 9 13 12.7
5) Divisional Administration Cost/pupil Pages 25‐26 $ 461 $ 384
6) Special Levy Mill Rate for 2016 Page 47 13.2 14.5
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2016‐2017 Brandon School Division Revenue by Source
Municipal37.4%
Provincial61.2% Federal
0.0%Other Divisions
0.3%
First Nations0.2%
Private0.8%
Other0.1%
Revenue By Source
Provincial Average BSD
Provincial 60.8% 61.2%
Municipal 33.4% 37.4%
Federal 0.2% 0.0%
Other Divisions 0.5% 0.3%
First Nations 4.1% 0.2%
Private 0.8% 0.8%
Other 0.2% 0.1%
For the 2016‐2017 school year, Brandon School Division received 61.2% of its total funding from the
Province and 37.4% from the Municipal Government.
In comparison, the 2016‐2017 Provincial average indicates that 60.8% of school division funding is
from the Province and 33.4% is raised through taxation.
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2016‐2017 BSD Expense by Function
2016‐2017 BSD Expense by Object
Regular Instruction
59.3%
Student SupportServices21.2%
CommunityEducation
0.4%
Divisional Administration
3.3%
Instructional &Other Support
Services3.2%
Transportation ofPupils2.6%
Operations &Maintenance
8.3%
Fiscal 1.7%
Salaries &EmployeeBenefits85.1%
Services6.3%
Supplies & Materials6.1%
Fiscal & Transfers2.5%
This chart shows where the Brandon School Division spends its operating budget. It shows that BSD spends
83.7% of the budget directly in the schools (Regular Instruction 59.3%; Student Support Services 21.2%; and
Instructional & Other Support Services 3.2%).
Expense by Function Provincial Average BSD
Regular Instruction 55.8% 59.3%
Student Support Services 18.3% 21.2%
Community Education 1.4% 0.4%
Divisional Administration 3.5% 3.3%
Instructional & Other Support Services 3.4% 3.2%
Transportation of Pupils 4.4% 2.6%
Operations & Maintenance 11.5% 8.3%
Fiscal 1.7% 1.7%
Expense by Object Provincial Average BSD
Salaries & Employee Benefits 82.8% 85.1%
Services 9.1% 6.3%
Supplies & Materials 6.4% 6.1%
Fiscal & Transfers 1.7% 2.5%
This chart shows how the Brandon School Division
spends its budget. BSD spends 85.1% of its
operating budget on salaries and employee benefits
compared to the provincial average of 82.8%
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Budget
Enhancements/(Reductions)2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017
Teaching Staff $ 1,190,700 $ 348,500 $ (880,000) $ 708,100 $ 42,900
Support Staff 692,400 637,100 ‐ 460,000 618,600
Supplies/Services 532,100 823,600 (40,000) 638,500 85,600
Total $ 2,415,200 $ 1,809,200 $ (920,000) $ 1,806,600 $ 747,100
‐1,500,000
‐1,000,000
‐500,000
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017
Teaching Staff
Support Staff
Supplies/Services
Total
This chart below depicts the amount of approved budget enhancements and/or reductions by the
Board for the past five years separated by teaching staff, support staff, and supplies/services. These
amounts are in addition to the staff added in budget due to increased enrollments.
5 Year Analysis of Budget Enhancements/Reductions
(2012‐2017)
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EnrollmentAnother factor in preparing the 2017‐2018 operating budget is enrollment. Enrollment has continued to
increase for the Brandon School Division, which affects staffing levels in schools. For budgeting purposes,
we are projecting that enrollment for September 30, 2017 will increase by 1.8% (157 students) over the
prior year.
School
Sept. 30,
2015
Sept. 30,
2016 +/‐
Alexander 118 124 6
Betty Gibson 320 311 (9)
Crocus Plains 1,103 1,132 29
Earl Oxford 336 348 12
George Fitton 470 515 45
Green Acres 194 214 20
Harrison 360 366 6
J.R. Reid 270 272 2
King George 279 289 10
Kirkcaldy Heights 358 373 15
Linden Lanes 371 377 6
Meadows 446 453 7
Neelin 774 769 (5)
New Era 493 473 (20)
O`Kelly 232 222 (10)
Riverheights 525 518 (7)
Riverview 199 203 4
Spring Valley 32 35 3
St. Augustine 202 199 (3)
Valleyview 158 189 31
Vincent Massey 908 934 26
Waverly Park 414 415 1
Totals 8,562 8,731 169
Enrollment Change by School
7,218 7,333 7,676 7,932 8,203 8,329 8,404 8,562 8,731 8,888
BSD Enrollment History at September 30th
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DevelopmentofStaffingBudgetTeaching Staff: Once we project enrollment for September 2017, we develop our staffing budget using our projected enrollment and the 2016‐2017 pupil/teacher ratio. The preliminary operating budget will provide for an increase of 14.14 positions over last year based on the pupil/teacher ratio.
Instructional Staffing 2011 Actual
2012 Actual
2013 Actual
2014 Actual
2015 Actual
2016 Budget
2017 Projections
Total September 30 Enrolment
7,932.0
8,203.0
8,329.0
8,404.0
8,562.0
8,697.0 8,888.0
Less: 1/2 Kindergarten
315.0
334.0
314.5
349.0
312.0
350.0 358.0
7,617.0
7,869.0
8,014.5
8,055.0
8,250.0
8,347.0 8,530.0
Enrollment Increase (Decrease) 216.5 239.0 145.5 40.5 195.0 292.0 183.0
Authorized Ratio Positions 567.72 595.84 627.08 626.33 637.72 647.10 661.24
Increase (Decrease) in Positions 40.72 28.12 31.24 (0.75) 11.39 3.62 14.14
For the preliminary budget, a total of 698.25 teaching positions (FTE) are budgeted. This includes an increase of 14.14 positions for enrollment growth of 1.8% over September 30, 2016 as well as an increase of 0.92 positions for Board approved non‐ratio teaching staff positions for a total increase of 15.06 teaching positions.
Instructional Staffing Projections
Instructional Staffing 2016‐2017 Budget
2017‐2018 Projections
Total September 30th Enrollment 8,697.0 8,888.0
Less: 1/2 Kindergarten 350.0 358.0
8,347.0 8,530.0
Pupil Teacher Ratio 12.90 12.90
Authorized Ratio Positions 647.10 661.24
Non‐Ratio Positions 36.09 37.01
Division Budget Increase/(Decrease) ‐ ‐
Total Teaching FTE 683.19 698.25
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Non‐Ratio Positions (Based on Grants/Funding)
Clinical & Intervention Services
Aboriginal Counsellor 1.00
RHA ‐ Speech Language Pathologists 1.50
ECDI ‐ Speech Language Pathologists 0.25 2.75 Curriculum & Instructional Services
Aboriginal Education Specialist 0.84
EAL Specialist 1.00 1.84 Divisional ‐ Flexible Response
Teachers for K‐3 Smaller Classes Initiative 14.00
14.00
Divisional ‐ Grant
Community Schools Partnership Initiative 0.50
French 1.00
Sparsity Assistance 1.43 2.93 Divisional ‐ Programs
Learning to 18 0.45
Students‐At‐Risk 3.50
Senior Years ‐ Career Development 0.85 4.80 School ‐ Literacy
English as an Additional Language 5.36
Intensive Newcomer Support 0.50
Reading Recovery 4.84
10.70
37.01
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Support Staff: The preliminary operating budget will provide for an increase of 12.08 positions based
on the following staffing guidelines for support staff.
1. Administration, Supervisory, and Administration Office Staff
Needs identified individually and approved by the Board of Trustees
2. School Administrative Assistants
Early and Middle Years ‐ 6 ½ hours per day for 10 months per school year
‐ New Era ‐ 2 x 6 ½ hours/day for 10 months
Secondary ‐ Crocus Plains ‐ 2 x 7 hours/day for 10 months
‐ 2 x 7 hours/day for 12 months ‐ Neelin/Off‐Campus ‐ 2 x 7 hours/day for 10 months ‐ 1 x 3 hours/day for 12 months
‐ 1 x 7 hours/day for 12 months ‐ Vincent Massey ‐ 2 x 7 hours/day for 10 months ‐ 1 x 4 hours/day for 12 months
‐ 1 x 7 hours/day for 12 months
3. Educational Assistants
Appropriate Educational Programing (AEP) ‐ 1 educational assistant for each 5 students determined as 5.43% of the Division's total full time equivalent enrollment
Level II ‐ 1 educational assistant for each 2 eligible Level II students
Level III ‐ 1 educational assistant for each eligible Level III student
4. Custodial/Custodial Assistants
Each school entitled to a minimum 8 hour/day custodian or a maximum of 8 hours/day of Custodial/Custodial Assistant staffing for every 20,000 sq. ft. of building
Coquitlam Formula is used to determine the custodial assistant staffing required in our schools. The formula is based on: number of Teachers, number of students, number of teaching areas, square footage of building area, number of washroom fixtures, heating system maintenance and yard maintenance requirements
5. Lunchroom Assistants (noon hour supervision)
One hour for each 75 students or portion thereof, minimum of 2 hours.
One lunchroom assistant where there are a total of 75‐150 students who are transported by school bus or attend a special program at a school but who live outside the normal catchment area for the school; 1½ hours/day
Two lunchroom assistants where there are 151 ‐ 225 students identified above; 1½ hours/day
Three lunchroom assistants where the total number of students is 226 ‐ 300
Four lunchroom assistants where the total number of students is 301 or more
Schools having at least two Learning Assistance Classes and a total of 20 or more students one (1) Lunchroom Assistant or, alternatively, the hours of an Educational Assistant position at the school may be extended.
6. School Bus Drivers, Maintenance Workers, Attendance Officer, Administrative Assistant, etc.
Needs identified individually and approved by the Board of Trustees.
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Summary of Staff FTE for 2016‐2017 and 2017‐2018:
Teaching Support Staff Total
Function 2016‐2017 2017‐2018 2016‐2017 2017‐2018
2016‐2017 2017‐2018
Regular Instruction 519.19
533.70
97.08
98.25
616.27
631.95
Student Support Services 144.75
144.30
236.19
242.61
380.94
386.91
Community Education and Services
0.25
0.75
3.00
3.00
3.25
3.75
Administration 2.00
2.00
25.04
25.04
27.04
27.04
Instructional & Other Services 17.00
17.50
7.79
7.64
24.79
25.14
Transportation ‐ ‐
41.45
41.45
41.45
41.45
Operations and Maintenance ‐ ‐
79.57
84.21
79.57
84.21
683.19
698.25
490.12
502.20
1,173.31
1,200.45
FTE = Full Time Equivalent
AccumulatedSurplusandReservesIn previous financial reports to the Board of Trustees, we have reported the auditor’s opinion that the Division should carry an unallocated surplus of at least 5% of the annual budgeted expenditures, or approximately $4,934,830. The Minister of Education and Training has advised the Board of Trustees that Accumulated Surplus should not exceed 4% of operating expenditures as per Government policy limit. Further, in order to maintain a financially responsible operating budget, the Board of Trustees shall provide for a contingency fund not lower than 2% of the annual operating budget (Policy 3001). The following schedule outlines the Accumulated Surplus as of January 31, 2017. It breaks down the
balance to what has been designated and committed as well as what has been designated but not
committed. The balance as of January 31, 2017 is $2,549,370 or 2.58% of the 2016‐2017 Operating
Budget, as this amount meets the 2% requirement Policy 3001, no planned contingency will be raised in
the 2017 Special Levy.
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Board
Motion No.
ACCUMULATED SURPLUS GROSS OF NON‐VESTED SICK LEAVE AS AT JULY 1, 2016 3,613,483$
LESS: Non‐vested Accumulated Sick Leave Liability 539,213
ACCUMULATED SURPLUS NET OF NON‐VESTED SICK LEAVE AS AT JULY 1, 2016 3,074,270$
Current Year Surplus (Deficit) before Non‐Vested Sick Leave $ 588,900
Less: Non‐vested Sick Leave Expense (Recovery) ‐
Current Year Surplus (Deficit) after Non‐Vested Sick Leave $ 588,900
Net Transfers from (to) Capital Fund (588,900)
Net Current Year Surplus (Deficit) ‐$
Accumulated Surplus Net of Non‐vested sick leave ‐ January 31, 2017 3,074,270$
LESS: Designated & Committed
a) School Carry Forwards Policy 3002 479,900$
LESS: Designated but not Committed
a) Insurance Aggregate Retention (Self‐Insurance) 155/2006 45,000
Total Designated Surplus 524,900
UNDESIGNATED SURPLUS NET OF NON‐VESTED SICK LEAVE‐ JANUARY 31, 2017 2,549,370$
2016/2017 Operating Budget (including transfers to Capital) 98,696,600$
Percentage of Undesignated Surplus on 2016/2017 Operating Budget 2.58%
PSFB Calculations for Accumulated Surplus
Accumulated Surplus ‐ Operating Fund 3,074,270$
Add: Non‐vested sick leave to date 539,213
Operating Fund Accumulated Surplus Gross of Non‐vested sick leave (A) 3,613,483$
Divided by: Operating Fund Total Expenses 98,107,700
% of Accumulated Surplus of over Total Expenses (A) 3.68%
4% Cap per Ministerial policy (B) 3,924,308$
Over / (Under) the 4% Cap (A ‐ B) (310,825)$
ACCUMULATED SURPLUS ANALYSIS ‐ OPERATING FUND
As of January 31, 2017
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Reserve Accounts
The Brandon School Division Capital Reserve Accounts consist of the following accounts and includes the
projected balance as of June 30, 2017:
Capital Reserve
June 30, 2016
Balance
Transfers
from
Operating Purchases
June 30, 2017
Balance
School Bus 1,104,801$ 226,400$ (426,079)$ 905,122$
Building ‐ Administration 175,526 ‐ ‐ 175,526
Building ‐ Schools 411,557 ‐ ‐ 411,557
Emergency Equipment/Systems Replacement 100,000 ‐ ‐ 100,000
Administration Office ‐ Roof 220,000 ‐ (204,000) 16,000
Computer ‐ Disaster Recovery System 200,517 ‐ (200,517) ‐
Computer ‐ ERP System 800,000 ‐ (146,084) 653,916
Maintenance Garage Addition (Bus Bays) 450,000 ‐ (450,000) ‐
New School 2,000,000 ‐ ‐ 2,000,000
Ameresco (Window/door replacement) 150,000 ‐ (150,000) ‐
Video Surveillance Hardware for Bus Fleet 188,700 ‐ (164,000) 24,700
Vehicle for Electrician 48,200 ‐ (46,903) 1,297
Replacement of DDC Controls at Vincent Massey 120,000 ‐ (120,000) ‐
Security Cameras, mirrors and card access/lock
down for schools 500,000 ‐ (500,000) ‐
Green Acres Gym Addition 51,000 ‐ ‐ 51,000
Total 6,520,302$ 226,400$ (2,407,583)$ 4,339,120$
Capital Reserves
Projected Balances as of June 30, 2017
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SpecialLevy/RequirementThe Board of Trustees has the responsibility to set the Budget for the July 1, 2017 to June 30, 2018 fiscal period and determine the Special Levy required to be raised from the local taxpayer by the municipalities for the 2017 calendar year.
Special Requirement is the amount required to be raised from Municipalities during the Division's fiscal year. It represents the final source of revenue for the Board to fund budgeted expenditures. Special Levy is the amount that the Municipalities will be asked to raise by property taxes during the calendar year.
It is important to note, that tax and budget increases from prior years will have an effect on the 2017‐2018 operating budget and that budget decisions made this year will impact decisions made in 2018‐2019. For example, the decisions made for the 2016‐2017 Budget committed an increase of $1,108,247 or 2.52% on the 2017 Special Levy. Budget decisions made this year will impact the 2018 Special Levy.
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The schedule below shows a ten‐year comparison of the Special Levy for the years 2007 to 2016.
Property
Portioned Assessment Percentages
Residential 45%
Farm 26%
Institutional 65%
Pipeline 50%
Railway 25%
Designated Recreational Property 10%
Other 65%
Designated Higher Education 0%
Education
Total Special Support
Portioned Special Levy Levy Total
Assessment Levy Mills Mills Mills # %
2007 Residential 1,312,562.73 23,926,069 18.23 ‐ 18.23 0.54 3.1
Other 18.23 16.08 34.31 0.54 1.6
2008 Residential 1,333,111.92 25,995,453 19.50 ‐ 19.50 1.27 7.0
Other 19.50 16.08 35.58 1.27 3.7
2009 Residential 1,369,665.06 28,727,643 20.97 ‐ 20.97 1.47 7.5
Other 20.97 16.08 37.05 1.47 4.1
2010 Residential 1,907,303.82 29,449,154 15.44 ‐ 15.44 (5.53) (26.4)
Other 15.44 12.33 27.77 (9.28) (25.0)
2011 Residential 1,970,606.91 32,068,494 16.27 ‐ 16.27 0.83 5.4
Other 16.27 12.33 28.60 0.83 3.0
2012 2,249,231.62 34,590,520 15.38 ‐ 15.38 (0.89) (5.5)
Other 15.38 11.36 26.74 (1.86) (6.5)
2013 2,294,032.75 38,029,913 16.58 ‐ 16.58 1.20 7.8
Other 16.58 11.83 28.41 1.67 6.2
2014 2,622,933.06 40,665,635 15.50 ‐ 15.50 (1.07) (6.5)
Other 15.50 11.39 26.89 (1.51) (5.3)
2015 2,679,282.99 41,542,953 15.51 ‐ 15.51 0.00 0.0
Other 15.51 11.61 27.12 0.22 0.8
2016 3,034,308.45 43,987,372 14.50 ‐ 14.50 (1.01) (6.5)
Other 14.50 10.50 25.00 (2.12) (7.8)
Residential
Residential
Residential
Residential
COMPARATIVE SCHEDULE OF SPECIAL LEVY FOR THE YEARS 2007 ‐ 2016
THE BRANDON SCHOOL DIVISION
Mill Increase
or (Decrease)
Residential
Below are the portioned assessment percentages for various property types. These percentages have
remained unchanged since 2007
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Below is a ten‐year comparison of school property taxes for a residential property assessed at $255,100
in 2016. It includes the total Education Levy changes less the Provincial Property Tax Credit changes and
shows the Net School increase or decrease compared to the prior year.
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The chart below shows a ten‐year comparison of school property taxes for a commercial property. It
includes the total Provincial Education Support Levy changes as well as the BSD Education changes
compared to the prior year.
City of Brandon ‐ Commercial Provincial BSD Total Increase
Assessed Value ‐ $389,400 Education Education Education (Decrease)
2007 2,016 2,286 4,302 68
2008 2,016 2,445 4,461 159
2009 2,016 2,629 4,645 184
2010 1,915 2,398 4,313 (332)
2011 1,915 2,527 4,442 129
2012 2,123 2,874 4,997 555
2013 2,211 3,098 5,309 312
2014 2,411 3,282 5,694 385
2015 2,458 3,283 5,741 47
2016 2,658 3,669 6,327 586
2007 ‐ 2016 Increase (Decrease) $2,093
SCHOOL PROPERTY TAX COMPARISON
COMMERCIAL
2007 ‐ 2016
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CapitalandMaintenanceBudgetIncluded in the 2017‐2018 Preliminary Operating budget is the Capital and Maintenance Budget. On
October 11, 2016, the Board of Trustees established the following guidelines for the preparation of the
2017‐2018 Capital and Maintenance Budget through Motion 121/2016:
A 1.5% inflationary increase for the Capital and Maintenance Budget;
The 2017‐2018 Budget provide for expected enrollment growth
The following is a summary of the Capital and Maintenance Budget for 2017‐2018.
For further information on the 2017‐2018 Capital and Maintenance Budget, please refer to the Capital &
Maintenance Budget document.
2017‐2018
2016‐2017 2017‐2018 Admin
Budget Request Review
School Buildings:
School Requests ‐ Page 2 144,900$ 150,100$ 150,100$
Division Maintenance ‐ Page 26 & 27 68,000 70,800 70,800
Division General ‐ Page 28 & 29 576,200 575,300 575,300
789,100$ 796,200$ 796,200$
Ameresco ‐ Page 40 100,000 150,000 150,000
Contingency Requests ‐ Page 41 137,200 124,900 124,900
1,026,300$ 1,071,100$ 1,071,100$
Administration Buildings/Vehicles:
Summary ‐ Page 42
Administration Building/Equipment ‐ Page 43 & 44 37,500 43,600 38,600
Vehicle/Equipment ‐ Page 46 35,200 37,500 37,500
72,700$ 81,100$ 76,100$
Division Wide ‐ Central Office Administered
Summary ‐ Page 49 41,800 44,400 44,400
School Facilities Special:
Summary ‐ Page 53 83,600 126,600 56,000
Preliminary Budget Totals 1,224,400$ 1,323,200$ 1,247,600$
CAPITAL AND MAINTENANCE BUDGET
SUMMARY
JULY 2017 ‐ JUNE 2018
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BudgetandSustainabilityRequestsforthe2017‐2018OperatingBudgetA summary of the Budget and Sustainability Requests compiled from Trustees and Board Committees and from Senior Administration, which includes requests brought forward from constituent consultation meetings, are as follows.
Budget and Sustainability Requests Staff Positions Amount
Trustee / Board Committee Requests
Human Resources 3.00 $ 77,100
3.00 $ 77,100
Senior Administration Sustainability Requests
Supplies $ 300,000
$ 300,000
Total Budget and Sustainability Requests 3.00 $ 377,100
Supplies79.6%
Salaries20.4%
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Trustee/BoardCommitteeBudgetRequestsHuman Resources Total Request
$77,100
Educational Assistant positions for supervision during student transportation (3.0 FTE) ‐ Trustee Bambridge
Three (3) full‐time Educational Assistant positions for supervision during student transportation. To be used at the discretion of the Superintendent’s department.
$77,100
Total Trustee/Board Committee Budget Requests $77,100
SeniorAdministrationSustainabilityRequestsSupplies Total Request
$300,000
Continuous Improvement Framework (CIF)
In May 2016, Manitoba Education and Training introduced a K‐12 Framework for Continuous Improvement. The purpose of the framework is to:
increase the overall capacity and capability of the K‐12 education system;
close the achievement gap and ensure high levels of achievement in numeracy and literacy for all students;
ensure the collection and analysis of student achievement data to inform instructional practice and school/school division planning and reporting;
promote reflection and collaborative inquiry;
increase transparency and ensure accountability for continuous improvement; and
enhance instructional leadership capacity.
Brandon School Division is using the Continuous Improvement Framework model as a strategic and operational planning tool for creating a new Continuous Improvement Plan. The framework requires an annual planning, monitoring and reporting cycle focused on realistic and measurable targets in literacy, numeracy and decreasing the learning gaps for Aboriginal and English as an Additional Language (EAL) students. The new strategic priorities in the Brandon School Division Continuous Improvement Plan will be in the areas of:
best practices;
responding to student diversity;
students’ sense of belonging;
early learning; and
school ‐ family relationships.
$300,000
Total Senior Administration Sustainability Requests $300,000
Total Budget and Sustainability Requests for 2017‐2018 $377,100
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Preliminary2017‐2018OperatingBudgetThe following schedule is the Preliminary 2017‐2018 Operating Budget. It does not include any Budget and Sustainability Requests indicated in the previous section. This preliminary budget has been prepared in accordance with Board Motions 88/2016, 99/2016 and 121/2016 along with the funding received from the Provincial Government as communicated by the Minister of Education and Training on February 1, 2017.
The preliminary budget includes previous funding of $851,223 for Kindergarten to Grade 3 Provincial Smaller Classes Initiative received from the Provincial Government for 2016‐2017. It is expected that funding for this initiative will continue although the Provincial Government has not made an announcement at this time.
BUDGET2016-2017 2017-2018 INCREASEBUDGET BUDGET (DECREASE)
REVENUESProvincial Government 60,354,100 61,584,200 1,230,100 2.0%Federal Government 18,500 18,500 - 0.0%Municipal Government 36,956,100 36,901,000 (55,100) -0.1%Other School Divisions 328,700 447,500 118,800 36.1%First Nations 193,100 178,200 (14,900) -7.7%Private Organizations and Individuals 754,700 796,900 42,200 5.6%Other Sources 91,400 87,900 (3,500) -3.8%
98,696,600 100,014,200 1,317,600 1.3%
EXPENDITURESRegular Instruction 58,198,700 60,818,700 2,620,000 4.5%Student Support Services 20,789,300 21,631,600 842,300 4.1%Community Education and Services 377,200 360,600 (16,600) -4.4%Divisional Administration 3,202,400 3,372,200 169,800 5.3%Instructional & Other Support Services 3,132,300 3,279,900 147,600 4.7%Transportation 2,538,900 2,509,500 (29,400) -1.2%Operations and Maintenance 8,156,400 8,499,500 343,100 4.2%Fiscal 1,712,500 1,779,600 67,100 3.9%
- 98,107,700 102,251,600 4,143,900 4.2%
Transfers To Capital 588,900 739,300 150,400 25.5%
98,696,600 102,990,900 4,294,300 4.4%
NET SURPLUS (DEFICIT) - (2,976,700) (2,976,700)
BRANDON SCHOOL DIVISIONSCHEDULE OF REVENUE AND EXPENDITURES
2017-2018 BUDGET
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PropertyTaxScenariosThe following scenarios are presented on school taxes for the 2017‐2018 operating budget: Scenario 1: Preliminary Budget ‐ Shortfall of ($2,976,700) (3.81% increase in school taxes) Scenario 2: Preliminary Budget + $377,100 in budget requests (4.18% increase in school taxes) Scenario 3: 3.00% increase in school taxes ($820,000 in reductions required) Scenario 4: 1.50% increase in school taxes ($2,340,000 in reductions required)
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The following analysis and schedules have been prepared showing the School Tax implications on residential properties under the four scenarios presented. These are presented for information and comparative purposes only. The final Special Requirement and resulting mill rates will be determined after the Board has completed its Budget deliberations.
Education Property Tax on a Home Assessed at $251,325
Scenario 1: Scenario 2: Scenario 3: Scenario 4:
PreliminaryBudget
Preliminary Budget & $377,100 of budget requests
3% tax increase Budget
reduction of ($820,000)
1.5% tax increase Budget
reduction of ($2,340,000)
Brandon School Division Tax Average Brandon Residence $251,325 $251,325 $251,325 $251,325
Mill Rate (2016 – 14.50) 15.05 15.10 14.93 14.71
Mill Rate Increase/(Decrease) 3.81% 4.18% 3.00% 1.50%
Total School Taxes $1,702.01 $1,708.10 $1,688.75 $1,664.18
(2016 Taxes ‐ $1,639.52) Tax Change % 3.81% 4.18% 3.00% 1.50%
Tax Change $: Annual $62.49 $68.58 $49.23 $24.66
Monthly $5.21 $5.72 $4.10 $2.05