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Administrative Procedures

Administrative Procedure 500

School Budgets

Background

Preamble:

 

Wild Rose School Division has adopted the principles and practices of Site-Based Decision Making. The following principles and administrative procedures apply.

Procedures

Principles:

 

1.      Parents have a right and a responsibility to make decisions regarding the education of their children.

 

2.      It is the Board's responsibility to establish goals and priorities.

 

3.      The Board is accountable to the public for the results schools achieve.

 

4.      The Board is responsible for setting standards and measuring and monitoring results. (It articulates what results are expected and determines indicators of achievement.)

 

5.      Principals are responsible for implementing programs and methods to achieve the expected results.

 

6.      School Councils shall be advisory to the Principal for determining school goals and objectives. Within the parameters provided by the Board, Principals shall work in partnership with school councils to determine appropriate budget allocations.

 

7.      Authority for expending school allocated funds is delegated to Principals.

 

8.      The Division's budget allocation to schools establishes and maintains principles of equity in material and human resources based on the number of students being served, and their learning characteristics and needs..

 

9.      Principals are accountable for ensuring that the school education plans and budgets are directed toward the learning characteristics and needs of students.

 

10.     All revenues are revenues of the Division. The amount of per pupil allocation is derived as a function of actual revenues available to the Division. Revenues for specific programs are allocated to those programs in addition to the per pupil allocation.

 

Procedures:

 

1.      The Board establishes the allocations for the Division Education Center and the schools based on the amount of projected revenues it generates through each of its different sources.

 

2.      After revenues been established, the non-instructional expenditures and those to be retained by the Division Education Center are deducted. These include maintenance, transportation, Board operations, insurance, etc. This will leave a net sum of operational (instructional) money which will be allocated to schools on a per capita and formula basis.

 

3.      The allocation formulae are based on relative costs, and are reviewed and adjusted as necessary by the Board on an annual basis. The formula system is designed to ensure that an equitable allocation of resources follow each child to the point of service delivery.

 

4.      Equity factors may also be added in to compensate for small school disadvantages, the high cost of certain programs or levels, etc.

 

Each school is provided with  a projected budget allocation.

 

6.      From this allocation the schools develop their detailed operating and capital budgets. This process is carried out in consultation with the school staff and with advice from School Councils. The budget should reflect and support the school's statement of goals, performance targets and Board priorities for the coming school year.

 

7.      Once the budget has been set at the school level it is presented to the Board for formal acceptance and approval. The Board considers the budgets in reference to established Board priorities and to ensure the needs of all students are met.

 

8.      The Superintendent is required to monitor school budgets, and to recommend changes, where necessary, to the School Board in November and March.

 

9.      The principle and practice of carrying over budget surpluses and deficits exists under site-based budgeting, however, the sets parameters if surpluses/deficits become excessive. As a general principle, surpluses shall be  permitted where a clear reason for having one has been presented.

 

Budget Timelines:

 

w Results review for previous year operations

November

w Setting of Board priorities

         Objectives

         Standards

         Measures

December

w Identification of system inequities and requirements

December/January

w Setting of school goals and priorities

January

w Setting of per pupil allocations

         * Following Provincial Grant Announcements

February/March*

w Proposed budget prepared by schools

March/April

w Presentation of budget for Board review

Late April/Early May

w Formal budget approval by Board

May 31st

w Budget adjustment based on actual enrollments

September 30th

 

Budget Presentation:

 

The method of presentation is determined by each Principal, however, it is expected that these areas will be addressed:

w    School goals; and performance targets

w    How the goals relate to the Board priorities;

w    What process was used to build the school budget;

w    Who was involved in the budget process;

w    How the budget reflects school goals and Board priorities; and

w    Long term planning and future needs.

 

The school budget should be broken down at least this far:

w    Staffing costs - certificated and non-certificated by job classification;

w    Instructional budget - supplies, texts, library resources, etc.;

w    Special programs or initiatives;

w    Capital;

w    Any planned surplus/deficits; and

w    Any other areas as required.

 

 

Reviewed:            December, 2011

Next Review by:   December, 2016

References

Legislative References:

 

School Act Section Pre-amble, 20, 22, 60, 61, 147, 148

 

Board Policy:

 

Policy 11 Delegation

 

Cross Reference:

 

AP 110 Site Based Decision Making

AP 115 School Councils

AP 501 Student Fees

School-Based Decision-Making Policy 1.8.2