Budget

Operating Budget

• Classroom Instruction
  • Educational Staff, Textbooks and Classroom Supplies, Computers
• Non-Classroom
  • School Operations, In-School Administration, Transportation, Governance and Administration, Teacher Consultants, Community and International Education

Capital Budget

• New Construction
• Repairs and Renovations
• Major Building Components

 

Budget Development Process and Timeline

• October to November - Enrolment Projection
• November - Ministry of Education funding Consultation with Board
• December to January - Financial Projection
• December to February - Budget Working Group discussions
• February to April - Compensation Budget
• March - Grants for Student Needs announcement
• March to April - Public Consultations
• March to April - Staff Allocations
• March to May - Operating Budget and Business Case
• May to June - Budget Presentation and Approval
• September to October - Financial Statements
• November to December - Revised Estimates

 

Budget Compliance Requirements

• School boards must submit balanced budgets under Education Act 232 by June 30th. When preparing the annual budget, a board shall not adopt estimates that indicate the board would have an in-year deficit for the fiscal year except for special compliances are met otherwise. These compliances change from time to time. 
• Prior to 2018-19, Board is allowed for 1% in-year deficit of the operating grant without seeking approval from Ministry as long as there is prior year accumulative surplus or reserve set aside.
• 2019–20 budget year added requirement: Education Act requires a deficit elimination plan within 2 years if there is a deficit.
• For 2020-21 and 2021-22 Board is allowed total 2% deficit over two school years due to pandemic. Deficit elimination plan is suspended.
• Per 2022-23 GSN announcement, school boards can only have an in-year deficit equal to the lesser of working funds or 1% of operating budget. The In-Year Deficit Elimination Plan (IYDEP) requirement will apply for the 2022-23 school year.

 

School Board Revenue Sources 

• Over 90% of Board revenue is from the Ministry Grants for Student Needs (GSN) which is based on formulas set out in regulations each year and calculated primarily by student enrollment despite cash sources from both provincial and local taxation.
• The Priorities and Partnership Fund (PPF) provides education funding, supplemental to the GSN, for high impact initiatives that directly support students in the classroom. The funding is evidence-based and outcome-focused while providing streamlined, accountable, and time limited funding that will be reviewed and assessed by the Ministry each year.
• Boards may also have a very small portion of miscellaneous revenues which vary from Board to Board. Common miscellaneous revenues includes International Student tuition fees, permit/lease revenue, interest income, program fees such as acting as the agent for Federal government programs (e.g. Link or ESL programs), etc.

 

Enrolment Terminologies

• Head Count is the actual number of students attending a school at any given time for any given program.
• Full Time Equivalent (FTE) is the adjusted Head Count enrolment to account for part-time students.
• Average Daily Enrolment (ADE) is the calculation of the number of students enrolled in a school based on two count dates within the academic year: October 31st and March 31st.  ADE = (FTE at October 31 + FTE at March 31) / 2

 

Grants for Student Needs Component

Grants for Student Needs funding allocation is comprised of the following components:

• Pupil Foundation Grant
• School Foundation Grant
• Supplemental Grants

 

Pupil Foundation

The Pupil Foundation Grant supports the following areas:

• Teachers
• Early Childhood Educators
• Supply teachers
• Educational Assistants
• Library and Guidance
• Professional and Para-Professional
• Classroom Consultants
• Textbooks, learning materials and software licensing
• Classroom Supplies
• Classroom Computers and Student Technological Devices

 

School Foundation Grant 

The School Foundation Grant supports the following areas:

• Principals
• Vice Principals
• School Secretaries
• School Supplies Amount
• Parent Engagement

 

Supplemental Grants

Supplemental Grants includes the following:

• Special Education Grant
• Language Grant
• Indigenous Grant
• Learning Opportunities Grant
• Continuing Education and Other Program Grants
• Student Transportation Grant
• Board Administration and Governance Grant

 

2021-2022 Budget Revenue

2021-2022 Revised Estimates Revenues by Category

Provincial Legislative Grants	50.76%
Local Taxation	40.76%
Fees and Revenues from Other Sources	5.24%
Provincial Grants - Other	2.14%
School Generated Funds	0.60%
Investment Income	0.50%
Federal Grants and Fees	0.01%

 

2021-2022 Expense by Ministry Categories

2021-2022 Revised Estimates Expenses by Category

Salaries and Benefits	82.26%
Supplies and Services	6.02%
Amortization and Write Downs	4.95%
Fees and Contractual Services	3.93%
Interest Charges on Capital	1.97%
Other Expenses	0.49%
Rental Expenses	0.04%
Staff Development	0.34%

 

2021-2022 Budget Expenditure by Department

Instructional	78.3%
Planning, Plant Operations and Maintenance	8.3%
Pupil Accommodation	5.5%
Transportation	3.2%
Information Technology	1.3%
School Renewal	1.1%
Business Administration	0.6%
Director's Office	0.4%
Human Resources Services	0.6%
Inclusive School & Community Services	0.3%
Non-Operating Expenditures	0.2%
Leadership Development	0.1%
PPF - Other	0.1%

 

2022-2023 Ministry Funding Announcement

Support for Students Fund (SSF)

• The GSN portion of the SSF is continued into 2022-23 to stabilize support for students due to learning disruption. YRDSB’s SSF is estimated at $11.9M.
• The SSF funding from PPF is discontinued in 2022-23 school year which is equivalent to $2.4M.

COVID-19 Learning Recovery Fund

• Temporary additional staff support to continue to hire teachers, DECE and other education staff to address learning recovery. The Board is required to provide the option for remote learning in 2022-23 school year through this grant.
• YRDSB’s portion of the grant is estimated at $16.8M.

Recent Immigrant Supplement

• This time-limited funding is intended to address the out-year financial implications of the extraordinary and temporary decline in recent immigrant enrolment as a result of the COVID-19 pandemic.
• This funding will bring the language grant for the Board to the 2019-20 enrolment level. 

Tutoring Supports Program

• To address the impacts of the COVID-19 pandemic, the Ministry is investing over the current and next school year for a new Tutoring Supports Program to be administered by school boards.
• Boards will receive 50% of the allocation to be spent by August 31, 2022. The remaining 50% will be included in 2022-23 school board PPF TPAs at the start of the school year.
• YRDSB’s funding amount is $10.8M over two years.

Professional Assessments and Reading Intervention Programs

• This funding will support school boards to provide reading intervention programs and conduct professional assessments to support struggling readers and address learning recovery following COVID-19-related disruption.
• To support immediate student needs, these funds will be made available for the remainder of the 2021-22 school year and continue into 2022-23.
• YRDSB’s funding amount is to be determined.

 

2022-2023 Enrolment Projection

YRDSB ADE (Pupil of the Board)

	Actual 19-20	Actual 20-21	Projected 21-22	Projected 22-23
JK/SK	14,416.0	13,622.5	13,487.0	13,243.0
Grades 1 to 3	24,061.40	25,806.2	24,840.5	24,640.0
Grades 4 to 8	46,944.9	46,599.7	46,515.5	45,941.0
Total Elementary	84,422.4	86,028.4	84,873.0	83,824.0
Total Secondary	38,946.3	38,894.3	39,769.0	39,539.2
Total Day School	126,368.6	124,922.7	124,642.0	126,363.2

 

Year over Year net change

	20-21 vs 19-20	21-22 vs 20-21	22-23 vs 21-22	22-23 vs 19-20
JK/SK	(793.50)	(135.5)	(244.4)	(1,173.0)
Grades 1 to 3	(255.25)	(935.7)	(230.5)	(1,421.4)
Grades 4 to 8	(345.27)	(84.2)	(574.5)	(1,003.9)
Total Elementary	(1,394.5)	(1,155.5)	(1,049.0)	(3,598.4)
Total Secondary	(51.9)	874.6	(229.8)	592.9
Total Day School	(1,446.0)	(280.7)	(1,278.8)	(3,005.5)

 

2022-23 Budget Pressures

• The York Region District School Board approved a deficit budget in 2021-22 and carried a structural deficit into future years. With further enrolment reduction in 2022-23 school year, continuous approval of a non-balanced budget is not sustainable in the long run.
• The Board is looking for reductions to balance the 2022-23 budget.
• Several working groups made up of staff and trustees were established in November 2021 to discuss and build consensus on potential new models of system support.
  • Staff model
  • Administrative Assistant allocation
  • Reading Intervention, Coordinators, Consultants, Special Education
  • School Operations: Caretaking allocation, cleaning expectations, portable usage, cleaning savings

 

2022-23 Upcoming Budget Timeline

April 6 to April 25

Budget Public Survey

April 6 and April 11

Public Budget Consultations

April 26

Finance and Property Standing Committee

• Advisory Committee presentations
• 2021-22 Q2 results

May 31

Finance and Property Standing Committee

• Public Survey results
• 2022-23 Draft Budget presentation

June 7

Board meeting

• Budget Approval

 

---

Questions regarding the budget process may be directed to budget2223@yrdsb.ca.