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APPENDIX B: Interviews completed Interviewee Title Vancouver School District resources Chris Allen Helena Drury Chona Caparas Ishver Khunguray Rick Krowchuk Lisa Landry Jim Meschino Scott Robinson Janet Stewart Risk Manager Supervisor of Financial Reporting and Compliance Trustee Support Supervisor of Budget and Forecasting Secretary-Treasurer Director of Finance Director of Facilities Superintendent Assistant Superintendent of Human Resources Board of Trustees Allan Wong Christopher Richardson Janet Fraser Patti Bacchus Mike Lombardi Trustee, Member of Committee V Chair of the Board, Member of Committee V Trustee, Chair of Committee V Trustee, Past Chair of the Board Trustee, Member of Committee V Ministry of Education Ian Aaron Lesley Ballman Shanna Mason Director, School District Financial Reporting Branch Regional Director, Capital Planning and Major Projects Assistant Deputy Minister, Planning and Major Projects 212 Confidential | All Rights Reserved | EY
APPENDIX C: Budget documents prepared by VBE for SY2015/16 Below is a summary of the SY2015/16 budget documents 22 prepared by VBE, with comments: Document 1. An inter-office memorandum dated January 9, 2015 to the Finance and Legal Committee: “2015/2016 Shortfall Update” Content The document provides an overview of the initial projected shortfall (the Base Budget) and Budget Updates to revise the shortfall from $27.64M to $15.05M. The revisions include: ► SY2013/14 unrestricted surplus - $5.83M ► ► ► Employee benefits over contributions - $1.94M Sale and leaseback and reduction of furniture – $3.30M SY2014/15 holdback allocation - $1.53M 2. An inter-office memorandum dated February 20, 2015 to the Finance and Legal Committee: “2015/2016 Shortfall Update” The document refers to the initiatives adopted by the Committee to adjust the shortfall to $18.34 and additional initiatives to reduce the shortfall to $8.57M, including: ► ► Sale and leaseback and reduction of furniture - $3.30M SY2014/15 budget surplus - $5.41M ► SY2014/15 ongoing impact - $0.84M ► SY2015/16 enrolment update – ($0.40) ► School calendar - $0.63M 22 Per VSB’s website Confidential | All Rights Reserved | EY 213
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DISCUSSION DRAFT - FOR ADVICE OF MI
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Contents 1. Executive summary .....
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Terms of reference ► ► ► ►
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FCI FTE IPP Internally Appropriated
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1. Executive summary Confidential |
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► ► ► Maintain significant ex
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Finding: The Initial Preliminary Pr
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Administrative, support and overhea
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Prior to implementing capacity rati
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contribute to sound fiscal manageme
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2. Background and context 2.1 Provi
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2.5 Project objectives and scope In
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3. Budget development and forecasti
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3.2.2 Out of scope The areas below
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Objective: Top recommendations: Rev
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$ million Chart 3.1 - Operating Sur
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services ► Tangible capital asset
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In this report where we refer to th
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3.4.2 Budget timeline 1) The Initia
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3.5 Multi-year forecasts 3.5.1 Fore
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3.5.2 Review of SY2014/15 and SY201
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Included in the revenue adjustments
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SY2016/17 and SY2017/18 forecast We
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4. Accumulated surpluses and defici
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4.2.2 Out of scope The areas below
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$ million 4.4 Review of historical
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History of forecasted deficits vs a
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Internally Appropriated Expenses Th
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EY was advised by VBE that operatin
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$ million $ million $ million To co
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Maintaining a net accumulated surpl
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School year SY2014/15 Accumulated S
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5. Administrative, support and over
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In the pages that follow, key findi
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Objective: Identify opportunities t
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5.4.2 Non - Provincial grant (MEd)
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Finding 5.2 VBE received a $0.06M g
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Finding 5.4 VBE is among the top di
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5.4.7 Tuition - offshore tuition fe
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Most school districts, including Va
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Finding 5.9 In absolute terms, VBE
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VBE’s Facilities team performed a
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5.4.13 Summary of revenue opportuni
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600 14.0% Operating expenditure Mil
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If VBE were to achieve the same lev
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Based on our analysis of the previo
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Table 5.5: VBE and Subset Districts
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Table 5.6 : VBE and Surrey average
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5.5.6 Services and supplies - servi
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5.5.8 Services and supplies - profe
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5.5.10 Services and supplies - dues
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5.5.12 Services and supplies - inte
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5.5.14 Services and supplies - util
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5.5.16 Cost efficiency initiatives
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Table 5.10: Management proposals 20
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Table 5.12: New initiatives Initiat
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Table 5.13: Implementation of Deloi
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Table 5.14: Summary of revenue and
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6. Capital asset management 6.1 Int
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6.2 Scope and approach 6.2.1 Work s
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Top recommen dations: VBE develop t
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Table 6.2: Summary of District’s
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6.4.3 Roles and responsibilities Th
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Current state Section Excess Surplu
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6.5.2 Capital project planning proc
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► 2013/14 Capital Plan covering t
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► ► The lengthy consultation pr
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Recommendation 6.8 The Ministry rev
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Finding 6.5: Reduction in excess su
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Number of Surplus seats In contrast
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Utilization Historical and Projecte
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Low utilization in the east (74%) a
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The assumptions that predicate the
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6.6.5 Net annual cost savings throu
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This has a direct impact on the num
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Table 6.6: Summary of potential ann
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If the 2009 BC Assessment property
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► A school with low enrolment may
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6) Board decision Any decision to c
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uildings). 6.7 Seismic mitigation p
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Table 6.9: Summary of District’s
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Recommendation 6.26 Where VBE is ab
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aggressive capacity rationalization
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Age (Years) 6.8.2 Age of District
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Page 177 and 178: Recommendation 6.33 Other school di
Page 179 and 180: access the upside of land re-develo
Page 181 and 182: Table 6.14: Summary of potential fi
Page 183 and 184: 7. Board governance 7.1 Introductio
Page 185 and 186: ► Accomplish goals designed to br
Page 187 and 188: 7.2.3 Methodology and approach Plan
Page 189 and 190: ► Leading practice and peer analy
Page 191 and 192: 7.4 Key findings and recommendation
Page 193 and 194: Board Priorities The Comptroller Ge
Page 195 and 196: These Standing Committees are addit
Page 197 and 198: to a hybrid of VBE’s People and S
Page 199 and 200: Board of Trustees’ performance se
Page 201 and 202: Recommendation 7.4.A Board of Trust
Page 203 and 204: Recommendation 7.5.B During the cou
Page 205 and 206: 8. Other matters All other matters
Page 207 and 208: 9. Summary of recommendations Ref R
Page 209 and 210: Ref Recommendation Ministry of Educ
Page 217 and 218: Appendices 9. Other matters Confide
Page 219 and 220: Document Overview of Class Size and
Page 221 and 222: Document Class size and student ach
Page 223: Document Vancouver Board of Educati
Page 227 and 228: Document 5 A Restoration Budget pre
Page 229 and 230: Vancouver Surrey Central Okanagan V
Page 231 and 232: APPENDIX F: Progress review of prev
Page 233 and 234: Previous recommendations ► ► po
Page 235 and 236: Previous recommendations ► ►
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