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Expenditure Student Headcount Millions 5.5 Operating cost efficiencies 5.5.1 Recent trends in operating expenditure Between SY2009/10 to SY2013/14, as headcount has declined approximately 1.8% per year, VBE’s total operating expenditure has steadily declined at a rate of approximately 1.2% per year. In this period, while services and supplies declined 4.5% per year, salaries and benefits declined 0.9% per year. The following chart shows the decrease in total operating expenditure and decline in student enrolment. 600 60,000 500 50,000 400 40,000 Services and Supplies 300 200 100 30,000 20,000 10,000 Salaries and Benefits Headcount - SY2009/10 SY2010/11 SY2011/12 SY2012/13 SY2013/14 - In the analysis presented in this section, salaries and benefits and services and supplies expenditure are considered in turn. An alternative way of segmenting the cost base is to: consider administrative costs, which include both salaries and benefits for all employee groups (inclusive of Teachers, Principals, Vice Principals, Educational Assistants, Support Staff, Other Professionals and Substitutes as segmented in the audited financial statements); and services and supplies associated with administration. Administration expenditure has continued to rise during the period of SY2009/10 to SY2013/14, increasing from 10.7% of total operating expenditure to 12.4%. This trend is illustrated in the chart below. 78 Confidential | All Rights Reserved | EY
600 14.0% Operating expenditure Millions Absolute spend Millions As a % of total operating expenses as a % of total operating expenses 500 12.0% 400 300 200 100 10.0% 8.0% 6.0% 4.0% 2.0% Other Expenditure Administration expenditure Administration expenditure - SY2009/10 SY2010/11 SY2011/12 SY2012/13 SY2013/14 0.0% Administration costs include School Administration, Educational Administration, School District Governance, Business Administration, Operations and Maintenance Administration, Transportation and Housing Administration. The increase in overall administration expenditure has been driven principally by an increase in School Administration costs. The following chart presents the trend of administration expenditure between SY2009/2010 and SY2013/2014 both in absolute terms and as a percentage of total operating expenses. 70 60 9.0% 8.0% Transportation and Housing Administration School District Governance 7.0% Education Administration 50 40 6.0% 5.0% Business Administration Operations and Maintenance Administration School Administration 30 4.0% School Administration 20 3.0% Operations and Maintenance Administration Business Administration 2.0% Education Administration 10 - SY2009/10 SY2010/11 SY2011/12 SY2012/13 SY2013/14 1.0% 0.0% School District Governance Transportation and Housing Administration Source: Audited Financial Statements SY2009/10 – SY2013/14 Confidential | All Rights Reserved | EY 79
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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
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 and 70: 5. Administrative, support and over
Page 71 and 72: In the pages that follow, key findi
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: 5.4.13 Summary of revenue opportuni
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
Page 121 and 122: 6. Capital asset management 6.1 Int
Page 123 and 124: 6.2 Scope and approach 6.2.1 Work s
Page 125 and 126: Top recommen dations: VBE develop t
Page 127 and 128: Table 6.2: Summary of District’s
Page 129 and 130: 6.4.3 Roles and responsibilities Th
Page 131 and 132: Current state Section Excess Surplu
Page 133 and 134: 6.5.2 Capital project planning proc
Page 135 and 136: ► 2013/14 Capital Plan covering t
Page 137 and 138: ► ► The lengthy consultation pr
Page 139 and 140: 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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