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5.2.3 Methodology and approach A data-driven approach was followed to identify opportunities, including the use of comparators and/or benchmarks to assess efficiency. Our approach is summarized below: 1) Reviewed opportunities identified in previous reviews with comparable scope: ► Report on the Vancouver School Board (School District 39) – Office of the Comptroller General, Ministry of Finance, June 2010 ► Vancouver School Board Resource Allocation Review, Final Report – PricewaterhouseCoopers LLP (PwC), March 2012 ► Vancouver School Board Resource Allocation Review 2015, Interim Report – PwC, April 2015 2) Collected cost and revenue data for all school districts in British Columbia for SY2013/14 and benchmarked both VBE’s costs per pupil and revenues as a percentage of provincial grants provided by the Ministry of Education to: ► Selected peers i. School District No. 23 (Central Okanagan) ii. School District No. 36 (Surrey) iii. School District No. 38 (Richmond) iv. School District No. 41 (Burnaby) v. School District No. 43 (Coquitlam) vi. School District No. 44 (North Vancouver) vii. School District No. 45 (West Vancouver) ► ► ► Lowest performing 25% of 60 BC school districts Median performance of 60 BC school districts Best performing 25% of 60 BC school districts 3) Identified potential opportunities through review of the top performers in BC, and practices of school districts in other jurisdictions (such as the Toronto District School Board), and opportunities identified in previous reviews of comparable scope 4) Discussed and validated identified opportunities with both VBE management and the Ministry of Education As directed by the Ministry, EY relied upon PwC’s Resource Allocation Review performed for VBE in 2015, to avoid duplicating effort. We have incorporated the initiatives as presented in PwC’s Interim Report from: (1) 2012 Resource Allocation Review Recommendations, (2) Perspectives on 2015-2016 Management Proposal, and (3) Additional Initiatives for Consideration. 58 Confidential | All Rights Reserved | EY
In the pages that follow, key findings and recommendations are presented for: ► ► Revenue opportunities; and Operating cost efficiencies. 5.3 Summary findings and recommendations by ministry objective The following table details the most pertinent findings and recommendations that respond to the Ministerial Objectives: Objective: Current state findings: Provide the comparators and/or benchmarks to assess efficiency used by the district and recommend additional measures as appropriate Benchmarking was performed on 10 revenue sources and 9 expenditure categories against the 60 school districts in BC, with focus on VBE’s peers of the following school districts: Central Okanagan, Surrey, Richmond, Burnaby, Coquitlam, North Vancouver, and West Vancouver From previous reviews, including by the Office of the Comptroller General, PwC and Deloitte, 6 recommendations implemented, 45 unique revenue, cost and strategic recommendations in progress, minimal progress, or not started from previous reports Section 5.2 Top recommen dation: Ministry to work with school districts to improve the consistency of reporting revenues and expenses by program and function and should consider regularly benchmarking internal performance across school districts to support school districts with identification of opportunities to increase revenues and reduce costs Objective: Identify opportunities to achieve administrative and support savings through efficiencies, shared services and overhead reductions while protecting student instruction services Section Confidential | All Rights Reserved | EY 59
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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
Page 19 and 20: Administrative, support and overhea
Page 21 and 22: Prior to implementing capacity rati
Page 23 and 24: contribute to sound fiscal manageme
Page 25 and 26: 2. Background and context 2.1 Provi
Page 27 and 28: 2.5 Project objectives and scope In
Page 29 and 30: 3. Budget development and forecasti
Page 31 and 32: 3.2.2 Out of scope The areas below
Page 33 and 34: Objective: Top recommendations: Rev
Page 35 and 36: $ million Chart 3.1 - Operating Sur
Page 37 and 38: services ► Tangible capital asset
Page 39 and 40: In this report where we refer to th
Page 41 and 42: 3.4.2 Budget timeline 1) The Initia
Page 43 and 44: 3.5 Multi-year forecasts 3.5.1 Fore
Page 45 and 46: 3.5.2 Review of SY2014/15 and SY201
Page 47 and 48: Included in the revenue adjustments
Page 49 and 50: SY2016/17 and SY2017/18 forecast We
Page 51 and 52: 4. Accumulated surpluses and defici
Page 53 and 54: 4.2.2 Out of scope The areas below
Page 55 and 56: $ million 4.4 Review of historical
Page 57 and 58: History of forecasted deficits vs a
Page 59 and 60: Internally Appropriated Expenses Th
Page 61 and 62: EY was advised by VBE that operatin
Page 63 and 64: $ million $ million $ million To co
Page 65 and 66: Maintaining a net accumulated surpl
Page 67 and 68: School year SY2014/15 Accumulated S
Page 69: 5. Administrative, support and over
Page 73 and 74: Objective: Identify opportunities t
Page 75 and 76: 5.4.2 Non - Provincial grant (MEd)
Page 77 and 78: Finding 5.2 VBE received a $0.06M g
Page 79 and 80: Finding 5.4 VBE is among the top di
Page 81 and 82: 5.4.7 Tuition - offshore tuition fe
Page 83 and 84: Most school districts, including Va
Page 85 and 86: Finding 5.9 In absolute terms, VBE
Page 87 and 88: VBE’s Facilities team performed a
Page 89 and 90: 5.4.13 Summary of revenue opportuni
Page 91 and 92: 600 14.0% Operating expenditure Mil
Page 93 and 94: If VBE were to achieve the same lev
Page 95 and 96: Based on our analysis of the previo
Page 97 and 98: Table 5.5: VBE and Subset Districts
Page 99 and 100: Table 5.6 : VBE and Surrey average
Page 101 and 102: 5.5.6 Services and supplies - servi
Page 103 and 104: 5.5.8 Services and supplies - profe
Page 105 and 106: 5.5.10 Services and supplies - dues
Page 107 and 108: 5.5.12 Services and supplies - inte
Page 109 and 110: 5.5.14 Services and supplies - util
Page 111 and 112: 5.5.16 Cost efficiency initiatives
Page 113 and 114: Table 5.10: Management proposals 20
Page 115 and 116: Table 5.12: New initiatives Initiat
Page 117 and 118: Table 5.13: Implementation of Deloi
Page 119 and 120: 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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In addition, VBE purports that thes
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6.8.4 Reducing annual maintenance c
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Recommendation 6.33 Other school di
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access the upside of land re-develo
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Table 6.14: Summary of potential fi
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7. Board governance 7.1 Introductio
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► Accomplish goals designed to br
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7.2.3 Methodology and approach Plan
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► Leading practice and peer analy
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7.4 Key findings and recommendation
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Board Priorities The Comptroller Ge
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These Standing Committees are addit
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to a hybrid of VBE’s People and S
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Board of Trustees’ performance se
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Recommendation 7.4.A Board of Trust
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Recommendation 7.5.B During the cou
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8. Other matters All other matters
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9. Summary of recommendations Ref R
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Ref Recommendation Ministry of Educ
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Appendices 9. Other matters Confide
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Document Overview of Class Size and
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Document Class size and student ach
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Document Vancouver Board of Educati
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APPENDIX C: Budget documents prepar
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Document 5 A Restoration Budget pre
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Vancouver Surrey Central Okanagan V
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APPENDIX F: Progress review of prev
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Previous recommendations ► ► po
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Previous recommendations ► ►
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