Qualicum School District 2025-26 Budget Information and Planning
Explore the budget process and planning considerations for Qualicum School District in the 2025-26 academic year. Learn about the annual budget cycle, budget planning steps, alignment with strategic goals, transparency measures, and financial risks assessment. Discover how the district responded to budget challenges in the 2024-25 fiscal year. Engage with stakeholders and prioritize financial sustainability through comprehensive budget accounting and performance evaluation.
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Presentation Transcript
Qualicum School District 2025-26 Budget Information Public Budget Session February 12, 2025 2024-25 Amended Budget and September revisions Background information: Financial/Enrolment/Staffing data 2025-26 Budget Planning Considerations Next Steps
Annual Budget Cycle January - March Information gathering/Survey Enrolment/staffing projections Inclusion of Multi year planning Partner/public info sessions October - December - Staffing adjustments - Grant Recalculations Amended Annual Budget adoption (by Feb 28) Budget - Grant announcement (mid March) July September - New School Year - School start up - Section/Classroom adjustments April June - Follow up with Partners/Public - Board/Management Discussions Annual Budget adoption (by June 30)
Budget Planning What makes a better budget How we get there Alignment with strategic plan and priorities Provide Multi Year Financial Plan Transparency, openness and accessibility Hold Public meetings, publish documents and presentations Participative, inclusive and realistic debate Engage with all Partners Comprehensive budget accounting Alignment with Financial statement formats Performance evaluation and value for money Ongoing review of programs and priorities Financial risks and sustainability Understand what we know and what we don t know (Enterprise Risk Management) Quality, integrity and independent audit Hire independent auditors for financial statements Capital budgeting framework Capital planning to understand needs, costs and funding mechanisms
2024-25 Amended Budget September budget response due to enrolment and grant reduction As the school year had begun and with limited options, our position was to minimize the disruption to classrooms and current programs. Response was to impact Supply budgets first and Staffing second With that in mind
2024-25 Amended Budget September budget response: Hard responses Soft responses (identified savings, to be implemented immediately) (unknown savings, to be managed throughout the year) Internal capital funds were eliminated Teacher/Support staff leaves would be monitored for replacement, i.e. medical Supply funds were scaled back Short term sick leave replacement would be rationalized EA hours were held back Bus Routes reviewed Teachers were reassigned/reduced Custodial workload reviewed SBO staffing adjustments Monitoring of Utilities-HV controls
2024-25 Amended Budget Final Tallies for Amended budget balancing act: Revenue side: Expense side: Operating grant reduction ($485,000) Exempt medical leaves ($140,000) ISP revenues reduction ($250,000) Additional benefits burden not addressed with labour settlement funds ($45,000) Investment revenues reduced ($50,000) Services for property disposition/labour relations ($75,000) Only 1 layoff was required to address the revenue and expense pressures, ..bulk of response came from District supported efforts
2025/26 Annual Budget Planning Considerations:
2025-26 Budget Planning On our radar Multi Year Financial Planning continued priority of Ministry Continue to align financial resources with our strategic plan, with links back to educational outcomes, i.e. supporting of educational programs through the goals of, to Learn, to Give, to Grow, to Belong Communicate longer term allocations of our financial resources, to support future risks and future capital needs, i.e. recent facility decisions and focusing capital project requests to supported schools Childcare and Food initiatives continue to be a priority Provincial Budget and Economic trends Bargaining begins and Funding priorities continue
25/26 Budget Planning Ministry Themes Childcare Programs Currently 21 spaces operating in our Schools, including 5 Programs being run or supported by the School District Errington Seamless Day Childcare and After School Program Oceanside After School Program Bowser After School Program Arrowview (run by OBLT) - Pre School and After School Revenues generated from Parent fees, MECC grants and Sources funds Seamless Daycare grant supported in past New Spaces Funding 2 Projects supported by not yet approve
Grants and Enrolment: - Modest growth since 2014 with first downturn in 24/25 - Ministry Grants have reflected this growth plus any bargained increases
Where the revenues come from: 92% of Operating and Special Purpose Grants come from Ministry of Education and Childcare sources From 2023/24 Audited Financial Statements
Where the funds are spent: 89% is spent on staffing costs (wages and benefits) with remaining 11% spent on supplies and services 82% is spent on instructional programs such as regular instruction, counselling, library services, inclusive education, indigenous education, special purpose etc. From 2023/24 Audited Financial Statements
Staffing has generally followed the student enrolments trend with some exceptions due to priorities and new funding Staffing by Employee Group: Year 11/12 12/13 13/14 14/15 15/16 Teacher Support Admin 184 181 174 173 166 FTE 4,303 4,199 4,177 4,039 4,099 233 229 233 232 244 44 44 41 40 41 16/17 17/18 18/19 19/20 20/21 21/22 22/23 243 257 272 277 274 279 266 170 178 181 193 189 194 192 45 45 47 48 47 48 48 4,183 4,211 4,270 4,310 4,416 4,388 4,369 23/24 24/25 10 yr chg 269 265 15% 195 191 20% 48 49 4,403 4,396 7% 9%
Staffing has generally followed the student enrolments trend with some exceptions due to priorities and new funding Staffing by Employee Group: Cler/Lib O&M Transp Total 45.3 43.2 38.8 43.2 37.5 43.2 35.9 41.0 34.4 37.2 Support 11/12 12/13 13/14 14/15 15/16 EA 76.1 78.0 73.2 78.8 76.4 19.7 20.6 20.4 17.4 17.5 184.2 180.5 174.2 173.1 165.5 16/17 17/18 18/19 19/20 20/21 21/22 22/23 79.3 82.7 84.5 93.0 86.0 91.7 88.6 35.5 36.5 37.3 37.0 38.6 37.7 38.2 37.0 40.6 42.7 45.5 46.0 44.1 45.5 17.8 17.8 16.8 17.6 18.7 20.2 19.4 169.6 177.6 181.3 193.1 189.3 193.8 191.7 23/24 24/25 92.0 86.2 13% 37.8 37.9 10% 45.2 47.1 27% 20.0 19.9 14% 195.0 191.0 15% 10 yr chg
2025/26 Annual Budget Planning Considerations:
Replacement costs continue to increase since the Pandemic; Cold, Flu, RSV & COVID continue to impact staff wellness 25/26 Planning Cost pressures Year 12/13 13/14 14/15 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 Combined 1,183,229 1,338,922 1,438,779 1,136,628 1,340,733 1,638,697 1,812,701 1,440,896 1,730,410 2,088,793 2,137,249 2,296,853
25/26 Planning Cost pressures Sick bank usage continues to increase but at slower rate
25/26 Planning Cost pressures Benefits costs are now pressuring budgets - Some cost drivers are within our influence (WCB) but most are not (bargained increases in coverage) Year 12/13 13/14 14/15 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 Benefits 7,871,839 7,733,721 8,276,853 8,444,526 8,180,366 7,981,177 8,529,196 8,979,755 8,777,459 9,156,176 9,637,421 10,665,333
25/26 Planning Understanding Projections Projected student enrolment is based on: 1. the difference between the graduating 12 s and incoming K (12-K) and 2. any students moving into or out of the district (net of migration) Net of chg fr K 1 2 3 4 5 6 7 8 9 10 11 12 Total 12-K Migration prev year (42) 126 (51) 112 (74) 46 (115) 50 22/23 23/24 24/25 25/26B 238 255 300 302 305 347 328 331 319 341 375 338 302 314 4157 263 275 321 318 306 357 344 352 303 335 384 337 323 4218 249 277 271 324 326 314 353 347 346 299 342 389 353 4190 84 61 (28) (65)
25/26 Planning Enrolment Full Year FTE 4,207.1 4,180.1 4,040.3 4,101.9 4,186.6 4,212.7 4,270.8 4,311.3 4,412.1 4,387.3 4,375.4 4,398.7 4,394.1 4,334.8 12/13 13/14 14/15 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25 25/26B Full Year included September, February and May student counts Projected enrolment is still to be determined but is anticipated to be down for next school year conservative estimate (60.0 FTE)
25/26 Budget Planning - Recap Enrolment projections and staffing needs will be based on a decline in enrolment Other needs to consider Cost pressures - replacement and benefit costs, supply budgets Re-establish Local Capital initiatives - IT infrastructure and White fleet Closing of buildings - LT savings, but has ST revenue loss Budget survey for Public feedback will go live next week
Next steps February - Conversations with Board/Partner/Public March 14 - Ministry Funding Announcement April/May - Budget meetings with Partner Representatives May 20 - Special Public Board meeting on Budget May 27 - Regular Board meeting motion to approve 25/26 Annual Budget By June 30 - Annual Budget must be approved and submitted to Ministry
25/26 Survey Questions: 5 areas of inquiry Student Learning Learning Resources Facilities and Transportation Parent and Community Partnerships Truth and Reconciliation What do you feel is going well related to What concerns to consider related to Is there anything else you would like the Board to consider related to the budget?
2025-26 Budget Planning On our radar from ministry communications: Mandate letter for Hon. Lisa Beare, Minister, MECC Review all existing MECC programs and initiatives to ensure programs remain relevant are efficient and improve the experience of those who access child care and education services in BC Expansion of EAs and Counseling resources Accelerate delivery of new and expanded schools, improve access to affordable child care Work to increase Indigenous Grad rates Messaging from Kaye Krishna DM, MECC, In sharing her thoughts on a possible challenging year ahead, asking Districts to operate with good judgement and be thoughtful and prudent in your Budget discussions and decisions
