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WSD Financial Facts-Part 2

March 4, 2022

WSD Financial Facts.pdf

PART 1: INTRODUCTION
PART 2: REVENUES
    WSD Revenue
    Funding Gaps
    Provincial Department of Education and Training
    Other Funding for Student Needs – Non-provincial support
PART 3: EXPENDITURES
PART 4: FINANCIAL POSITION (BALANCE SHEET)

Part 2 - Revenues

WSD Revenue

Province’s Funding of Schools Program

Provincial grants to Manitoba’s public school divisions are provided through the Funding of Schools Program (FSP). The FSP includes both operating and capital support for school divisions and is administered by the Public Schools Finance Board. 

This funding, disbursed to school divisions, is intended to support the success of students in Grades K to 12. The FSP funding consists of the following components:

Base Support – includes per pupil funding for the delivery of K to 12 educational programs and services. Funding is provided for instructional support, curricular materials, information technology, library services, counselling/guidance, professional development, physical education, building occupancy and other student services.

Categorical Support – funding is available for students with supplementary needs including Transportation; English as an additional language, Indigenous and French supports; Special needs, Literacy and Numeracy; and Early Childhood Development. A complete listing of categorical funds received by WSD is included in the table below.

Equalization Support – provided to recognize the varying abilities of school divisions to meet the cost of unsupported program requirements through the property tax base of the school division. There is an additional calculation called Additional Equalization, which is provided to assist school divisions that have both higher than average tax effort and lower than average assessment per pupil.

Other Program Support – includes grants for School Buildings Support (“D” Projects), Technology Education Equipment Replacement, Skills Strategy Equipment Enhancement and other minor capital support.

Other Department of Education

Manitoba Education also provides additional revenue to offset the operating costs of WSD. Some examples include funding for: Early Years Education Initiative, Interdivision Student Services, Nursing Supports (URIS), New Schools, Healthy Schools, General Support Grant, Learning to Age 18 Coordinator, Career Development Initiative Grant and the Tax Incentive Grant.

Other Provincial Government Departments

Consists of revenue received from the Manitoba Government Reporting Entity (GRE), other than the Department of Education. Includes funding for the Adult Learning Centres.

Formula Guarantee

Support that is calculated by way of a formula.

Non-Provincial Revenue Sources

Includes Federal government, Municipal government, other school divisions, First Nations authorities, private organizations, individuals and other sources.

Property Taxation

Includes the Special Levy property tax (on a school year basis)

Funding Gaps

To the extent that provincial funding through the FSP is insufficient to cover the costs of providing programs and services, the gap created is covered through other means, primarily by a Special Levy administered by the City of Winnipeg. The gaps are described below using budgeted data.

Description of Program/Service

Provincial Revenue

Presumed Expenditure*

Budgeted Expenditure

Funding Gap

Direct

Equalization

Total 

French Language

$1,095,924

$5,967,944

$7,063,868

$11,941,690

$46,342,894

$34,401,204

Inclusion Support Services
 (excl Transp.)

20,491,401

9,496,646

29,988,047

50,695,733

73,744,333

23,048,600

Occupancy / Building

15,126,795

6,983,458

22,110,253

37,378,075

54,228,671

16,850,596

Nursery**

0

0

0

0

4,703,281

4,703,281

International Language
 (Bilingual Programs)

56,581

750,406

806,987

1,364,237

5,827,127

4,462,890

Transportation 

1,411,950

942,059

2,354,009

3,979,526

7,315,376

3,335,850

Senior Years Technology Education

1,589,335

890,784

2,480,119

4,192,719

6,917,206

2,724,487

Nutrition

0

139,920

139,920

236,539

1,086,523

849,984

Counselling and Guidance

2,404,776

765,132

3,169,908

5,358,829

5,941,482

582,653

Therapy Services

0

85,946

85,946

145,294

667,400

522,106

Information Technology

1,796,338

580,448

2,376,786

4,018,031

4,507,353

489,322

Library & Support Services Department (LSS)

0

73,172

73,172

123,700

568,200

444,500

Intercultural Support Workers 

0

72,850

72,850

123,155

565,700

442,545

Library Technical Assistants

0

72,528

72,528

122,611

563,200

440,589

Full Day Kindergarten

0

67,859

67,859

114,718

526,944

412,226

Adult Crossing Guards

0

61,298

61,298

103,626

476,000

372,374

Off Campus Programs

0

39,380

39,380

66,573

305,800

239,227

Division Computer Technicians

0

37,011

37,011

62,568

287,400

224,832

Professional Development

1,129,955

334,426

1,464,381

2,475,582

2,596,916

121,334

Summer School

64,000

37,680

101,680

171,893

292,600

120,707

Attendance Officers

0

18,196

18,196

30,761

141,300

110,539

Performances and Programs

0

15,408

15,408

26,048

119,650

93,602

Special Events

0

10,302

10,302

17,416

80,000

62,584

Home Learning Assistants/Early School Years

0

5,795

5,795

9,797

45,000

35,203

Curricular Materials

1,738,392

172,246

1,910,638

3,229,993

1,910,638

0

Literacy and Numeracy

2,432,856

62,365

2,495,221

4,218,249

2,495,221

0

Early Childhood Development Initiative

476,307

40,731

517,038

874,069

517,038

0

Aboriginal Academic Achievement

2,392,500

527,612

2,920,112

4,936,541

4,097,068

0

English as an Additional Language

2,183,565

341,056

2,524,621

4,267,951

2,648,400

0

Education for Sustainable Development**

56,700

0

56,700

95,853

56,700

0

Adult E.A.L.**

3,252,623

0

3,252,623

5,498,661

3,252,623

0

Adult Learning Centre **

784,800

0

784,800

1,326,729

784,400

0

SUB-TOTAL

58,484,798

28,592,658

87,077,456

147,207,168

233,612,844

95,091,235

Undistributed (Remaining)

309,459,612

24,502,332

333,961,944

273,832,232

187,426,556

0

TOTAL

$367,944,410

$53,094,990

$421,039,400

$421,039,400

$421,039,400

$95,091,235



Department of Education and Training

Department of Education and Training 

2016-17

2017-18

2018-19

2019-20

2020-21

Annualized
 % Change over
 5 Years 

SCHOOLS FINANCE  PROGRAM

 

 

 

 

 

 

(A) BASE SUPPORT

 

 

 

 

 

 

Instructional Support

      57,012,415 

 57,113,004 

 57,199,271 

 56,853,011 

 56,407,337

Occupancy

      14,374,260 

 14,417,865 

 14,310,135 

 14,297,310 

 14,206,680 

Curricular Materials

 1,749,785 

 1,786,439 

 1,745,826 

 1,648,668 

 1,756,326 

Information Technology

 1,834,338 

 1,837,575 

 1,839,521 

 1,829,236 

 1,814,870 

Library Services

 2,721,921 

 2,726,724 

 2,729,612 

 2,714,350 

 2,693,033 

Student Services

      16,514,172 

 16,489,582 

 16,442,284 

 16,336,921 

 16,110,387 

Counselling & Guidance

 2,455,646 

 2,459,979 

 2,462,585 

 2,448,815 

 2,429,584 

 -

Professional Development

 1,153,858 

 1,155,894 

 1,157,118 

 1,150,648 

 1,141,612 

Physical Education (Grades 11 & 12)

    717,250 

 734,125 

 736,000 

 738,188 

 732,750 

 

      98,533,645 

 98,721,187 

 98,622,352 

 98,017,147 

 97,292,581 

-0.32%

(B) CATEGORICAL

 

 

 

 

 

 

Special Needs:

 

 

 

 

 

 

- Coordinator & Clinicians

 2,218,958 

 2,222,873 

 2,225,228 

 2,212,785 

 2,195,408 

- Level II

 7,412,850 

 7,412,850 

 7,412,850 

 7,412,850 

 7,412,850 

- Level III

 7,019,386 

 7,065,872 

 6,869,363 

 6,943,318 

 6,943,318 

Transportation

 1,407,585 

 1,335,688 

 1,388,893 

 1,415,674 

 1,413,870 

Senior Years Technology Education

 1,742,868 

 1,625,580 

 1,545,913 

 1,589,335 

 1,589,335 

-

English as an Additional Language 

 2,890,870 

 2,990,690 

 2,528,260 

 2,243,190 

 2,183,565 

Indigenous Academic Achievement

 2,374,400 

 2,379,400 

 2,379,400 

 2,379,400

 2,392,500 

Indigenous & International Languages

      49,706 

 71,950 

 55,443 

 56,581 

 56,581 

French Language Education

    944,566 

 932,603 

 1,025,117 

 1,045,011 

 1,095,924 

Enrolment Change Support

    148,225 

 94,990 

 - 

471,488 

657,565 

Early Childhood Development Initiative

    498,196 

 509,576 

 522,392 

 501,043 

 471,370 

Literacy and Numeracy

 2,484,888 

 2,487,064 

 2,490,576 

 2,477,804 

 2,456,768 

Education for Sustainable Development

      55,300 

 56,000 

 56,000 

 56,000 

 56,000 

 -

 

      29,247,798 

a 29,185,136 

 28,499,435 

 28,804,479 

 28,925,054 

-0.28%

(C) EQUALIZATION SUPPORT

 

 

 

 

 

 

Equalization

      50,144,646 

 51,626,583 

 51,785,048 

 53,015,289 

 58,217,529 

Additional Equalization

 4,863,665 

 4,863,665 

 4,863,665 

 4,863,665 

 - 

 

      55,008,311 

 56,490,248 

 56,648,713 

 57,878,954 

 58,217,529 

1.40%


(D) OTHER SFP SUPPORT

 

 

 

 

 

 

School Building Support “D” Projects

    974,460 

 977,040 

 970,560 

 967,380 

 963,720 

Technology Education Equip. Replacement

    385,500 

 385,500 

 385,500 

 385,500 

 385,500 

Skills Strategy Equip. Enhancement

 142,592 

 390,227 

 429,109 

 307,103

Finalization of Prior Year Support

780 

 6,339 

-36,135 

26,467 

55,538 

 

TOTAL SCHOOLS
 FINANCE PROGRAM

    184,150,494 

 185,908,042 

 185,480,652 

 186,509,036 

 186,147,024 

 0.30%

 

 

 

 

 

 

 

(E) OTHER PROVINCIAL SUPPORT

 

 

 

 

 

 

Education Property Tax Credit

      30,681,986 

 30,930,809 

 30,863,745 

 30,363,089 

 25,037,992 

Special needs/Autism

    644,051 

 605,261 

 591,576 

 315,993 

 281,052 

General Support Grant

 6,700,710 

 6,775,693 

 6,568,692 

 6,227,989 

 6,260,633 

Institutional Programs

 3,408,207 

 3,405,148 

 3,443,025 

 3,388,065 

 3,600,867 

Special Grant

 3,500,000 

 3,500,000 

 3,500,000 

 3,500,000 

 3,500,000 

Sub Fees

     45,066 

 25,601 

 48,248 

 21,141 

 0 

Nursing Support (URIS)

   163,663 

 162,392 

 177,372 

 259,409 

 175,858 

Property Tax Rebates

-

-

-

-

9,117

-

Community Schools Partnership

925,000 

 925,000 

 925,000 

 1,060,000 

 1,060,000 

Tax Incentive Grant

9,486,374 

 8,529,940 

 6,946,148 

 5,364,621 

 4,731,529 

Healthy Schools Initiative

     73,062 

 73,483 

 73,456 

 73,172 

 72,451 

Learning to Age 18 Coordinator

   154,626 

 153,071 

 158,430 

 156,180 

 154,110 

Early Years Enhancement Grant

3,197,395 

 3,197,395 

 3,197,395 

 3,197,395 

 3,197,395 

Career Development Initiative

   252,569 

 251,430 

 250,920 

 248,064 

 247,401 

New School Grant (Dept Ed.)

-

-

-

-

465,000

-

Syrian Refugee

   625,660 

Shared Services Grant

-

-

 599,582 

 610,465 

 601,596 

-

Inner City Science

-

-

 57,318 

-

Directed Grants

-

-

 1,535,469 

 1,672,542 

 1,939,169 

-

French Language Revitalization Grant

-

-

-

10,520

11,017

-

Miscellaneous

TOTAL OTHER PROVINCIAL SUPPORT

    59,232,709 

       58,535,223  

 58,936,376 

 56,468,644 

 64,859,234 

2.29%

 

 

 

 

 

 

 

(F) DEPARTMENT OF EDUCATION

 

 

 

 

 

 

Adult Learning Centres (ALC)

   793,433 

 790,786 

   811,302  

   802,678  

   788,163  

-

School Resource Officer

381,617

 - 

-

-

-

-

TOTAL DEPARTMENT OF EDUCATION SUPPORT

1,175,050 

 790,786 

 811,302 

 802,678 

 788,163 

-9.50% 

 

 

 

 

 

 

 

(G) DEBT SERVICING

12,934,891

 13,177,132 

 13,848,207 

 14,980,234 

 16,658,204 

6.53%

 

 

 

 

 

 

 

(H) DEBENTURE FINALIZATIONS

-

-

 37,358 

 61,134

 401,929

-

 

 

 

 

 

 

 

SUB-TOTAL

257,493,144

 258,411,183 

 259,113,895 

 258,821,726 

 255,340,506 

-0.21%

 

 

 

 

 

 

 

(I) SAFE SCHOOLS FUND

-

-

-

-

13,514,047

-

 

 

 

 

 

 

 

TOTAL PROVINCIAL GOVERNMENT

257,493,144

 258,411,183 

 259,113,895 

 258,821,726 

 268,854,553 

-


 

Non-provincial support

FEDERAL GOVERNMENT

 

 

 

 

 

 

EAL Adults

4,515,770

 4,253,313  

 4,393,748 

 3,709,796 

 3,575,023

Climate Action Incentive

-

-

-

-

834,070

-

Directed Grants

-

-

 206,850

 185,939

-

-

Jordan’s Principle

-

-

-

-

 101,470

 

TOTAL FEDERAL SUPPORT

4,515,770 

 4,253,313 

 4,600,598  

 3,895,735  

 4,510,563  

-0.03%

 

 

 

 

 

 

 

MUNICIPAL

 

 

 

 

 

 

City Special Levy

  142,865,805 

 150,753,851 

 156,208,907 

 162,171,466 

 172,087,576 

Other

     76,495 

 88,762 

 101,488 

 66,970 

 - 

TOTAL MUNICIPAL SUPPORT

  142,942,300 

 150,842,613 

 156,310,395 

 162,238,436 

 172,087,576 

4.75%

 

 

 

 

 

 

 

OTHER  SCHOOL     DIVISIONS

 

 

 

 

 

 

Residual Fees

   265,485 

 275,628 

 191,875 

 114,526 

 62,615 

School of Choice

2,158,000 

 2,312,700 

 2,184,000 

 2,165,800 

 2,141,750 

TOTAL OTHER SCHOOL DIVISION SUPPORT

2,423,485 

 2,588,328 

 2,375,875 

 2,280,326 

 2,204,365 

-2.34%

 

 

 

 

 

 

 

INDIGENOUS EDUCATION AUTHORITIES 

Tuition

2,144,140 

 2,048,814 

 2,022,050 

 1,741,360 

 1,599,667 

TOTAL Indigenous EDUCATION SUPPORT

2,144,140 

 2,048,814 

 2,022,050 

 1,741,360 

 1,599,667 

-7.06%

 

 

 

 

 

 

 

OTHER  SOURCES

 

 

 

 

 

 

Tuition

   167,443 

 176,935 

 233,986 

 155,325 

 112,283 

Non-Resident Tuition

   240,734 

 428,665 

 1,176,380 

 1,585,825 

 614,838 

Transportation

     73,777 

 1,188 

 8,383 

 4,754 

 290 

Food Services

   123,642 

 116,334 

 139,308 

 127,032 

 71,307 

Grants

1,122,803

 1,190,200 

 1,126,213 

 106,298 

 418,937 

-

Investment Income

-

-

-

-

16,273

-

Interest Income

   166,782 

 211,083 

 459,959 

 566,873 

 215,437 

Other Special Purpose Funds

151,313

 248,495 

 222,455 

 200,317 

 1,069,346 

-

School Generated Funds

875,815

 3,420,788 

 3,261,067 

 2,566,403 

 1,686,552 

-

School Rentals

   386,996 

 361,671 

 382,398 

 405,461 

 412,673 

School Use Permits

   233,090 

 158,220 

 171,175 

 192,105 

 -61,049 

Shop Material Sales

138,266 

 125,424 

 195,910 

 70,736 

 71,692 

Sub Wages

     66,990 

 61,491 

 69,849 

 49,582 

 23,238 

Misc. Income (Recoveries)

    198,895 

 188,152 

 169,306 

 100,810 

 267,207 

Directed Grants

-

-

 352,897 

 186,210 

 291,733 

 

Gain (loss) on disposal
 of Capital Assets

1,320,510

 19,194 

 16,500 

 -8,567 

 4,000 

-

Food Program Initiative

-

-

-

138,681

5,915

 

TOTAL OTHER SOURCES

5,267,056 

 6,707,840 

 7,985,786 

 6,447,845 

 5,247,672 

-0.09%

 

 

 

 

 

 

 

GRAND TOTAL

  414,785,895 

      424,852,091  

      432,408,599  

      435,425,434  

      454,504,395  

2.31%


Part2ChartActualSourcesofFunding.png


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