WSD Financial Facts-Part 3

August 21, 2023

PART 1: INTRODUCTION
PART 2: REVENUES
PART 3: EXPENDITURES
Total Expenses
Teacher Staffing Details - Elementary and Secondary
Substitute Teacher Costs
School Administration Costs
Transportation
Information Technology
Facility Services
Infrastructure
PART 4: FINANCIAL POSITION (BALANCE SHEET)

Part 3 - Expenditures

Total Expenses

Winnipeg School Division expenses are largely comprised of labour related costs (salary and benefits) for all staff. In any given fiscal year, this typically represents about 85% of total expenditures. The central administration costs are 2.7% of WSD’s total operating expenses.

Total Expenses	2017-18	2018-19	2019-20	2020-21	2021-22	Annualized % Change over 5 Years
EXPENSES BY CATEGORY
INSTRUCTION
Classroom Teachers	184,725,196	186,659,247	195,560,007	204,056,885	201,002,569	-
Substitute Teachers	6,255,399	6,336,308	4,046,087	3,919,127	6,109,968	-
Clinicians	10,144,225	10,047,288	10,496,823	10,734,240	11,497,372	-
Educational Assistants	39,319,414	37,901,514	38,327,094	43,399,454	37,966,089	-
Technical and Specialized	2,991,640	3,073,004	2,911,315	3,068,743	2,432,586	-
Principals and Vice Principals	14,823,306	15,313,160	15,837,422	15,698,564	16,064,477	-
School Office	8,389,617	8,241,130	8,737,583	8,700,487	7,142,062	-
Computer Technicians	2,123,191	2,049,044	2,231,662	2,060,096	1,731,839	-
Benefits on salaries	19,148,345	19,451,256	20,217,044	21,102,033	20,992,790	-
Services	6,094,587	8,763,565	5,588,328	5,355,180	4,768,991	-
Supplies, materials and equipment	10,479,370	10,689,321	11,495,799	18,064,184	15,288,700	-
Transfer fees other School Divisions	2,230,845	2,159,266	2,173,924	2,020,331	1,841,292	-
Instruction Subtotal	306,725,135	310,684,103	317,623,090	338,179,324	326,838,735	1.60%
Instructional and Other Support Services	9,620,674	8,930,713	9,948,932	9,390,877	8,979,397	-1.71%
COMMUNITY EDUCATION AND SERVICES
Adult English as an Additional Language	4,129,618	4,262,815	3,867,716	3,519,392	3,168,102	-
Pre-Kindergarten education	5,557,732	5,088,876	5,354,742	4,905,520	4,086,703	-
Community Services and Recreation	165,728	170,240	154,760	94,718	105,579	-
Adult Learning Centres	798,009	807,930	856,420	813,909	787,024	-
Community Education Subtotal	10,651,087	10,329,861	10,233,639	9,333,539	8,147,408	-6.48%
ADMINISTRATION
Trustees	197,809	211,659	181,929	176,362	168,500	-
Executive, Managerial	2,320,171	2,215,837	2,873,289	2,201,511	2,249,243	-
Technical	2,282,648	2,150,608	2,294,740	2,319,469	2,146,298	-
Clerical	3,032,269	3,096,116	3,289,133	2,909,094	2,381,405	-
Information Technology	207,393	133,976	149,630	137,216	145,681	-
Benefits	1,539,299	1,498,576	1,362,574	1,521,135	1,294,927	-
Services	719,930	986,285	1,024,125	1,849,753	1,563,069	-
Supplies, materials and equipment	829,330	787,545	894,325	652,516	440,074	-
Administration Subtotal	11,128,849	11,080,601	12,069,744	11,432,709	10,389,197	-1.70%
Transportation	7,022,842	7,199,436	6,693,372	6,402,729	7,679,750	2.26%
Total Expenses	2017-18	2018-19	2019-20	2020-21	2021-22	Annualized % Change over 5 Years
Building Operation/Maintenance	46,893,057	48,306,211	51,809,718	51,812,703	54,501,376	3.83%
OTHER
School Generated Funds	3,465,736	3,395,286	2,554,349	1,902,143	2,855,060	-
Fiscal	7,542,885	7,699,815	6,171,796	7,935,492	7,671,993	-
Debenture Debt Interest	5,250,137	5,367,188	5,700,814	6,231,711	6,243,957	-
Amortization	10,774,047	11,258,180	11,720,325	12,499,734	13,376,732	-
Other Capital	478,708	8,099	0	201,246	62,547	-
Other Special Purpose	226,003	193,694	236,612	249,100	171,693	-
Other Subtotal	27,737,516	27,922,262	26,383,896	29,019,426	30,381,982	2.30%
Total Expenses	419,779,160	424,453,187	434,762,394	455,571,302	446,917,845	1.58%
Net Revenue Over Expenses	5,072,931	7,955,412	663,040	-1,066,907	27,240,707

Teacher Staffing Details - Elementary and Secondary

The first table below outlines WSD’s allocation of teachers to support students in our schools.

The second table provides analysis of the years of experience of our teaching staff.

Elementary & Secondary Teachers	2017-18	2018-19	2019-20	2020-21	2021-22	Annualized % Change over 5 Years
Regular Classroom	1,880.14	1,924.73	1,923.43	1,927.96	1,946.24	0.9%
Provincial Class Size Initiative	51.00	12.00	12.00	0	0	-100.0%
Support	118.60	115.91	120.21	136.88	123.07	0.9%
Support - Division Wide	13.00	13.00	13.00	5.00	5.00	-21.2%
Librarians	5.75	5.30	4.83	5.31	2.50	-18.8%
Counsellors	54.42	51.47	57.73	57.30	56.14	0.8%
Nursery	48.50	49.50	48.75	47.50	42.00	-3.5%
ALC Teachers	-	-	7.08	7.08	7.08	100%
Total Teachers	2,171.41	2,171.91	2,187.03	2,187.03	2,182.03	0.1%
Enrolment (Total)	33,231.0	33,093.0	32,743.0	29,595.0	29,511.0	-2.9%
Enrolment (FTE)	30,245.5	30,161.5	29,915.0	27,527.5	27,324.5	-2.5%

Teachers/Years of Teaching Experience	2017-18	2018-19	2019-20	2020-21	2021-22
Less than 1 Year	1.88%	1.21%	2.96%	2.80%	1.98%
1	2.02%	2.25%	3.39%	2.49%	1.86%
2	3.00%	2.66%	4.55%	3.46%	2.31%
3	3.16%	3.20%	3.73%	4.66%	3.26%
4	4.10%	3.50%	3.73%	4.02%	4.42%
5	4.26%	4.24%	3.76%	3.93%	3.47%
6	3.37%	4.41%	4.08%	3.98%	3.76%
7	3.88%	3.87%	4.49%	4.16%	4.21%
8	4.02%	4.16%	3.49%	4.42%	4.29%
9	70.31%	70.50%	65.82%	66.08%	70.44%
Total	100.00%	100.00%	100.00%	100.00%	100.00%

Substitute Teacher Costs

Total substitute teacher costs (excluding costs associated with professional development and the federally funded Adult EAL program) have decreased by 1.0% since 2017/18. NOTE: The equivalent of 10.0 FTE teaching positions was reduced from the 2021/22 budget with the formation of a pool of permanent sub teachers approved by the WSD Board of Trustees to provide substitute services to French immersion schools.

Substitute Teacher Costs	2017-18	2018-19	2019-20	2020-21	2021-22	Annualized % Change over 5 Years
110 Administration	137,767	142,620	70,482	73,059	106,875	-6.2%
120 English Language-Single Track	4,360,682	4,359,682	2,721,959	2,511,271	4,045,844	-1.9%
170 French Immersion-Single Track	145,079	147,000	96,511	131,713	183,863	6.1%
180 Dual Track Schools	823,350	959,297	677,753	772,599	1,142,623	8.5%
190 Senior Years Technology	196,569	123,761	73,279	62,798	95,670	-16.5%
240 Special Placement	335,811	300,941	247,671	214,324	300,939	-2.7%
250 Stud W/Spec Needs in Rg Class	76,460	87,518	50,470	37,794	78,226	0.6%
260 Resource Services	160,279	180,984	90,691	92,711	131,462	-4.8%
270 Counselling and Guidance	19,403	34,503	17,271	22,855	24,466	6.0%
320 Instruction	14,905	3,298	7,859	2,086	9,734	-10.1%
440 Pre-Kindergarten Education	117,933	120,408	83,089	86,166	100,864	-3.8%
610 Curriculum Consult & Develop	54,964	52,977	12,901	-	3,400	-50.1%
620 Library/Media Centre	24,432	9,907	5,064	1,452	2,525	-43.4%
680 Other	27,176	27,839	7,505	3,770	9,659	-22.8%
Total Costs	6,494,810	6,550,735	4,162,505	4,012,603	6,236,150	-1.0%
Provincial Funding	0	0	0	0	0	-
Gap +/(-)	6,494,810	6,550,734	4,162,505	4,012,603	6,236,150	-1.0%
% Gap	100.0%	100.0%	100.0%	100.0%	100.0%	-
Total Elementary & Secondary Teachers	2,171.41	2,171.91	2,187.03	2,187.03	2,182.03	0.1%
Substitute Costs per Teacher	2,991.00	3,016.12	1,903.27	1,834.73	2,857.96	-1.1%

School Administration Costs

All principal-ships shall be full-time supervising Principals except when the population of the school is 110 (+/-10) at which point the Principal shall have a minimum of half-time for school administration with the remaining time to be assigned by WSD.

The number of Vice Principals at each school is dependent upon the population of the school. A teaching Vice Principal (with 50% classroom duties) is appointed when the student enrolment reaches 350 and increases up to a maximum of 2.5 FTE Vice Principals for schools with enrolment exceeding 1,475. There are no grants received from the Public School Finance Branch to offset School Administration Costs.

School Office Staff	2017-18	2018-19	2019-20	2020-21	2021-22	Annualized % Change over 5 Years
Principal and Vice Principal
Full Time Equivalent Staff	118.5	118.5	119.5	119.5	119.5	0.20%
Salary	14,205,558	14,754,312	15,294,075	15,165,834	15,287,334
Benefits (estimated)	568,222	590,172	611,763	608,901	611,493
Total Cost Salary & Benefits	14,773,780	15,344,484	15,905,838	15,774,735	15,898,827	1.9%
School Office Support Staff
Full Time Equivalent	171.84	172.19	169.72	170.41	149.38	-3.40%
Salary	7,513,653	7,284,585	7,774,265	7,761,167	6,644,456
Benefits (estimated)	1,405,053	1,362,217	1,453,788	1,451,338	1,242,513
Total Cost Salary & Benefits	8,918,706	8,863,845	9,228,053	9,212,505	7,886,969	-3.0%

Administration, Operational and Governance

The costs represent WSD administrative and operational functions. This includes costs associated with areas like Finance, Human Resources, Information Technology, Board Services and Instructional Management Services.

Administration By Expense	2017-18	2018-19	2019-20	2020-21	2021-22	Annualized % Change over 5 Years
SALARIES AND BENEFITS
Trustees	197,809	211,659	181,929	176,362	168,500	-
Executive, Managerial	2,320,171	2,215,837	2,873,289	2,201,511	2,249,243	-
Technical, Clerical	5,314,916	5,246,724	5,583,873	5,454,427	4,527,703	-
Information Technology	207,393	133,976	149,630	137,216	145,681	-
Total Salaries	8,040,289	7,808,196	8,788,720	7,969,516	7,091,127	-3.09%
Benefits	1,539,299	1,498,576	1,362,574	1,560,268	1,294,927	-4.23%
OPERATIONAL EXPENSES
Trustee Offices	167,332	534,959	369,583	112,121	127,298	-
Instructional Management	264,328	221,094	261,201	117,180	158,768	-
Business Services	447,790	565,710	797,804	1,154,324	1,211,883	-
Management Information Services	669,812	452,065	473,300	519,298	505,194	-
Total Operational Expenses	1,549,262	1,773,828	1,901,888	1,902,923	2,003,143	6.63%
Total Expenditures	11,128,850	11,080,601	12,053,182	11,432,707	10,389,197	-1.70%
Total Divisional Expenditures (TDE)	419,779,160	424,453,187	434,762,394	455,571,302	446,917,845	-
% of TDE	2.65%	2.57%	2.77%	2.51%	2.32%	-
*Rank in Manitoba (1=lowest)**	2	T2	T3			-
Total Enrolment	33,231	33,093	32,743	29,595	29,511	-2.92%
Administrative Cost per Pupil	$335	$ 335	$ 368	$ 386	$ 352	1.25%

* out of all Manitoba School Divisions excluding DSFM and Frontier per FRAME Report
(CALCULATION OF EXPENDITURE BASE AND ADMINISTRATIVE EXPENDITURE)
** out of all Manitoba School Divisions excluding Whiteshell and MITT per FRAME Report
(CALCULATION OF EXPENDITURE BASE AND ADMINISTRATIVE EXPENDITURE ÷ TOTAL K-12 FTE ENROLMENT)

Administration By Function	2017-18	2018-19	2019-20	2020-21	2021-22
BY FUNCTION
Trustees	744,935	1,151,864	943,572	665,056	656,970
Superintendent’s Office	3,335,544	3,352,906	3,969,528	2,791,723	2,787,626
IM&A Cost per Pupil s	$100	$101	$121	$94	$94
Finance (Secretary-Treasurer)	3,463,670	3,526,559	4,070,157	4,358,695	3,843,666
% TDE t	0.83%	0.83%	0.94%	0.96%	0.86%
Human Resources (HR) r	1,867,308	1,761,084	1,776,612	2,188,072	1,883,990
# of HR Personnel	22	22	22	22	22
Ratio of 1.0 HR Personnel Per Employee	209	209	208	210	208
Information Systems i	1,371,929	1,024,054	1,021,377	1,106,352	895,081
% TDE	0.33%	0.24%	0.23%	0.24%	0.20%
Research	345,464	264,135	288,499	322,809	321,864
Total Expenditures	11,128,850	11,080,602	12,069,744	11,432,707	10,389,197
Total Number of Divisional Employees	4,587.00	4,570.79	4,614.64	4,622.86	4,576.26
Total Divisional Expenditures (TDE)	419,779,160	424,453,187	434,762,394	455,571,302	446,917,845

s – Instructional Management and Administration (Function 520 FRAME)

t – According to Robert Half’s “Benchmarking the Finance Function 2015” – pg. 11, the median size of the Finance function in an organization with revenues $100m-$400m (US) is 1.00% (bottom quartile 0.55%, top quartile 2.10%); at 0.96%, WSD Finance is below the median.

r – The consensus benchmark (per HumanCapitalAdvisor.com) for HR departments is the ratio of HR personnel to total organizational personnel and ranges from 1.0 HR FTE per 100 – 200 employees, with 150 being optimal and 200 being typical for organizations of 2,500-7,500 employees; currently HR has 1.0 FTE for every 210 employees.

i – According to the “IT Spending and Staffing Benchmarks 2016” by Computer Economics, typical IT spending for all industries for the
last 5 years ranges from 2.2% to 2.5% of revenue; WSD at 0.24% is well below this.

School Budget Expenditures (Services, Supplies & Equipment)

WSD provides a budget allocation to schools on a per pupil allocation for student services, supplies, materials and equipment. Additional budgets are provided for vocational programs, special education programs and staff professional development.

School-based decision making allows Principals to distribute these funds to continue improving student success and aligning resources with student needs. Input from school staff, parents and WSD Directors is welcomed.

	2017-18	2018-19	2019-20	2020-21	2021-22	Annualized % Change over 5 Years
Elementary Schools	6,154,542	5,702,413	5,003,565	4,948,373	4,740,967	-
Secondary Schools	5,805,291	5,711,773	5,104,644	5,464,661	5,385,709	-
Total School Budget Expenditures	11,959,833	11,414,186	10,108,209	10,413,034	10,126,676	-4.07%
Average Per Pupil Allocation	360	345	308	352	343	-
Provincial Funding - Curricular Grant	1,786,439	1,745,827	1,648,668	1,756,326	1,738,422	-
Average Per Pupil Allocation	53	54	50	59	59	-
Gap +/(-)	-10,173,394	-9,668,359	-8,459,541	-8,656,708	-8,388,254	-
% Gap	-85%	-85%	-84%	-83%	-83%	-

Many of the Provincial grants provided to WSD are used to offset salary and benefit costs. The Curricular Grant shown above is the only Public Schools Finance grant provided solely for school supplies and materials.

	2017-18	2018-19	2019-20	2020-21	2021-22	Annualized % Change over 5 Years
Elementary (N-8)	22,367	22,319	22,138	19,703	19,844	-
Secondary (9-12)	10,864	10,774	10,605	9,892	9,667	-
Total Average Daily Enrolment	33,291	33,093	32,743	29,595	29,511	-2.97%

Transportation

WSD Transportation services where necessary and subject to division regulations, The Public Schools Act and Regulations, and The Highway Traffic Act. More than 2,500 students are transported to and from school within Winnipeg School Division on a daily basis during the school year. Students eligible for busing in WSD include those who have physical, mental, and/or emotional disabilities or those who are in a language or alternative program from Kindergarten to Grade 6, and Nursery students attending one of WSD’s four French immersion milieu schools. (subject to distance requirements).

Transportation	2017-18	2018-19	2019-20	2020-21	2021-22	Annualized % Change over 5 Years
Number of students Transported	1,984	1,938	2,045	1,608	1,654	-
WSD N-12 Students	33,231	33,093	32,743	29,595	29,511	-
Percentage of Students Transported	6.0%	5.9%	6.2%	5.4%	5.6%	-
EXPENSES
Contract Services Cost	842,977	1,046,738	883,977	1,879,788	965,518	-
Board Fleet Cost	5,307,637	5,314,383	5,042,079	3,703,666	5,977,669	-
Public Transit Cost	277,223	268,669	186,499	139,430	172,528	-
Administrative Cost	595,005	569,646	580,816	679,847	564,037	-
Total Transportation Expenses	7,022,842	7,199,436	6,693,372	6,402,731	7,679,752	2.26%
Transportation Grant - Categorical Grant	1,335,688	1,388,893	1,415,674	1,413,870	1,412,030	1.40%

Information Technology

WSD Research, Planning and Technology Services department provides information technology support and services to all students and staff in the division related to the development of new and monitoring of existing policies, research, planning, evaluations, library media, administrative procedures and the application of technology in the division to support the administrative function.

Information Technology	2017-18	2018-19	2019-20	2020-21	2021-22	Annualized % Change over 5 Years
Total Salary costs	2,664,015	2,485,921	2,621,978	2,590,427	2,070,777	-
Managerial	277,220	256,972	236,638	530,331	339,719	-
Technical - Schools	1,800,857	1,729,742	1,851,803	1,656,153	1,372,239	-
Technical - Administrative	585,938	499,207	533,537	403,943	358,819	-
SUPPLY AND SERVICE COSTS
Information Technology Services	1,825,960	4,113,656	1,219,848	1,770,524	1,637,714	-
Information Technology Equipment	3,406,119	3,959,027	4,286,179	4,580,496	3,957,771	-
Total Supply and Services Costs	5,232,079	8,072,683	5,506,027	6,351,020	5,595,484	-
Total Expenditures*	7,896,094	10,558,604	8,128,005	8,941,447	7,666,262	-0.74%
COVID-19 Information Technology Equipment	-	-	-	4,715,323	-	-
Information technology grant	62	62	62	62	62	-
Senior Years technology grant
Category I	165	165	165	165	165	-
Category II	55	55	55	55	55	-
Approved Programs	5,500	5,500	5,500	5,500	5,500	-
Total Funding	3,463,155	3,385,434	3,375,149	3,393,101	3,385,704	-0.56%

Community Education and Services

WSD Community Education and Services consists of costs related to providing services such as community use of facilities and gym rentals, and non-credit courses through WSD’s Life Long Learning program to community groups and individuals. WSD supports early childhood education and has made Nursery available at all of its early year’s schools. Currently there are about 1,800 nursery students in WSD. WSD operates an Adult English-as-an-additional-language on behalf of the Department of Labour on a full cost-recovery basis ($3.2 million with a $0 net cost to WSD).

Community Education and Services	2017-18	2018-19	2019-20	2020-21	2021-22	Annualized % Change over 5 Years
Salaries and benefits	9,750,887	9,291,872	9,398,763	8,415,363	7,370,786	-
English as an Additional Language	3,376,419	3,405,164	3,177,965	2,719,786	2,459,725	-
Community Services	115,252	138,190	119,664	85,434	104,326	-
Nursery Education	5,510,662	4,985,792	5,284,617	4,836,044	4,061,515	-
Adult Learning Centres	748,554	762,726	816,518	774,099	745,220	-
Operational Expenses	900,200	1,037,988	834,876	918,175	776,622	-
English as an Additional Language	753,199	857,651	689,752	799,606	708,377	-
Community Services	50,476	32,049	35,096	9,283	1,253	-
Nursery Education	47,070	103,084	70,126	69,475	25,188	-
Adult Learning Centres	49,454	45,204	39,902	39,810	41,804	-
Total Expenditures	10,651,087	10,329,861	10,233,639	9,333,539	8,147,408	-6.48%
Adult Learning Centre Revenue	790,786	811,302	802,678	788,163	1,181,739	-
English as an Additional Language	4,253,313	4,393,748	3,709,796	3,575,023	3,176,953	-
Total Revenues	5,044,099	5,205,050	4,512,474	4,363,186	4,358,692	-3.59%

Facility Services

The WSD Building Department mission is to provide safe, secure and comfortable facilities for students and staff in a cost effective manner that respects the principles of sustainability. WSD’s physical plant consists of 87 buildings with approximately 5,130,000 square feet of space of varying vintages and 301 acres of grounds.

Facility Services consists of all operations and maintenance costs, including supervisory and clerical personnel, related to the upkeep, maintenance, and minor repair of all school division buildings and grounds. This includes utilities, taxes, insurance, supplies and capital costs.

In March 2021, WSD approved a 5-Year Capital Plan Submission to the Public Schools Finance Board for the years 2021/22 through 2026/27.

The details of this document can be found on WSD website.

5 Year Capital Plan

	2017-18	2018-19	2019-20	2020-21	2021-22	Annualized % Change over 5 Years
Caretakers	315.0	315.0	315.0	319.0	319.0	0.32%
Tradespersons	100.0	102.0	102.0	102.0	102.0	0.50%
Central Administration / Office	31.0	32.0	32.0	32.0	31.0	0.0%
Storekeepers	2.0	2.0	2.0	2.0	2.0	0.0%
Workplace Safety and Health	3.0	3.0	3.0	3.0	3.0	0.0%
Compensation
Administration / Office	876,666	978,975	1,070,085	1,063,814	1,070,422	-
Operations	30,855,866	30,970,683	32,051,002	32,705,760	33,710,625	-
Total Compensation Costs	31,732,532	31,949,658	33,121,087	33,769,574	34,781,047	2.32%
Operating Costs
Utilities	6,364,766	6,567,899	6,308,957	6,781,011	8,473,585	-
Insurance	738,690	616,192	578,356	1,056,516	1,136,869	-
Property Taxes	752,431	743,490	763,555	728,300	729,092	-
Administration / Office	117,703	99,302	124,731	180,546	103,560	-
Operations	7,186,935	8,329,670	10,913,036	9,296,758	9,277,223	-
Total Operating Costs	15,160,525	16,356,553	18,688,635	18,043,131	19,720,329	6.79%
Subtotal Compensation and Operating Costs	46,893,057	48,306,211	51,809,722	51,812,705	54,501,376	3.83%
Category “D” School Buildings	1,601,412	2,019,228	2,240,907	3,078,678	1,551,215	-0.79%
Total Costs	48,494,469	50,325,439	54,050,629	54,891,383	56,052,591	3.69%
Provincial Funding
Occupancy Grant	14,417,865	14,310,135	14,297,310	14,206,680	14,063,040	-
School Buildings Support: “D” projects	977,040	970,560	967,380	963,720	960,300	-
Total Revenue	15,394,905	15,280,695	15,264,690	15,170,400	15,023,340	-0.61%
Gap +/(-)	-33,099,564	-35,044,744	-38,785,939	-39,720,983	-41,029,251	5.52%

Infrastructure

WSD recognizes the importance of prioritizing needs and plans for infrastructure renewal, including further development and implementation to the technology infrastructure plan. The challenge facing the division is to continue to prudently manage expenditures while maintaining infrastructure and equipment in our buildings.

The table below shows all capital and equipment renewal expenditures incurred by the Board over the last four years, as reported in WSD’s Financial Statements.

	2017-18	2018-19	2019-20	2020-21	2021-22	Annualized % Change over 5 Years
Operational Equipment
Classroom Furniture and Equipment	1,202,068	992,740	1,527,290	433,739	1,629,731	-
Instructional Computers and Software	4,062,672	3,471,633	3,579,759	2,798,184	3,155,310	-
School Office Furniture and Equipment	47,292	32,172	38,360	29,201	59,022	-
Clinicians/Consultants Furniture and Equipment	14,409	8,639	36,337	6,835	35,614	-
Clinicians/Consultants Computers and Software	74,374	86,794	74,471	46,518	76,273	-
Community Education and Services Equipment	17,377	4,293	2,949	-	4,088	-
Board, Administration and Transportation Equipment	96,206	22,097	53,367	5,613	44,851	-
Operations and Maintenance Equipment	277,382	269,531	205,054	264,028	236,816	-
Total Operational Equipment Renewal	5,791,780	4,887,899	5,517,588	3,514,118	5,241,705	-2.46%
Capital Projects
Bus Reserve	829,274	1,102,300	1,104,145	1,104,000	2,104,000	-
Category “D” School Buildings	1,601,412	2,019,228	2,240,907	3,078,678	1,551,215	-
Computer Hardware & Software	-37,446	166,644	-	-	-	-
Furniture/Fixtures & Equipment	393,006	443,421	876,861	136,635	698,978	-
Other Vehicles	28,823	139,747	82,225	131,703	112,211	-
Balance of Purchase - Waterford Green Land	-	439,660	-	-	-	-
Constructed Assets	-	-	-	-	-
Energy Management Projects	675,859	6,427,230	-	-	-
Land & Land Improvements	57,325	260,761	748,777	185,194	854,451	-
New School Site Reserve	3,450,000	185,882	-	-	-	-
Projects funded from approved Capital Reserve	-	-	-	-	-	-
Board Approved Play Structure	20,000	60,000	195,102	157,798	104,686
School Projects	-	5,885	-	-	-	-
Work in Progress	-	-	-	-	-	-
Capitalized Admin Building Projects	-	-	-	417,551	492,415	-
Non-school Leasehold Improvements	-	-	-	63,042	-	-
Capitalized School Building Projects - Externally Funded	-	-	-	493,042	14,981,000	-
Total Capital Projects	7,018,253	11,250,758	5,248,017	5,767,643	20,898,956	31.36%
Total Capital and Equipment Renewal	12,810,033	16,138,657	10,765,605	9,173,936	26,154,690	19.54%

Excludes transfers back to operating