Cost Accounting Method used to set rates since 2009 21 st Century School Fund and University of California- Berkley’s Center for Cities and Schools.

Cost Recovery Pricing Model Cost Accounting Method used to set rates since 2009 21st Century School Fund and University of California-

Berkley’s Center for Cities and Schools Presentation at OMC conference in July 2012 Met with the Ministry in April 2013 to discuss the model Reviewed by COSBO at their June 2013 meeting Presented at OASBO Conference May 2014 Training session for CUS Outreach Coordinators June

2014

GoalsUncomplicated to use and explainCustomizable - using individual Boards' data and

policies/proceduresUses valid, reliable and consistent data found in

consolidated financials available to the publicTo set Evidence Based Rates that are transparent,

accountable and equitable

CostsReflects Direct and indirect costs that are

associated with activities and extended hours used for community use at schools

Adjusts for changes in costsAllows for analysis of costs to aid in decision

making

BenefitsUtilizes publicly funded facilitiesSupports community organizationsReduces costs to participantsBuilds partnerships that benefit students, families

and communitiesIncreases community access to servicesPromotes community engagement at schools

Analytical Tools – EFIS DataPERMITTED HOURS BY SPACE TYPE  

Number of permits issued   1,952

Number of participant visits   1,514,385

PERMITTED HOURS BY SPACE TYPE

Target Age Group(s)   Number of Permitted Hours

Children 0 – 6   64,700

Children 7 – 12   88,317

Teens 13 – 18   27,746

Young Adults 19 – 24   12,472

Adults 25 – 64   15,209

Seniors 65+   7,602

No target age   -

Total   216,046

PERMITTED HOURS BY ACTIVITY

Type of Activity   Number of Permitted Hours

Educational (e.g. homework help, reading clubs)   12,522

Parenting Support (e.g. new parent classes)   1,002

Sports and Recreational (e.g. basketball, yoga)   16,631

Health and Wellness (e.g. nutrition program, blood donation)   536

Child Care Programs   55,964

Arts and Cultural (e.g. community theatre, concerts)   10,622

Supports for Recent Immigrants   35

Social (e.g. bbq, meet and greet)   202

Community Services (e.g. employment aid)   2,188

Meetings (e.g. neighbourhood action)   3,298

Leadership (e.g. Scouts, Guides)   1,559

Aboriginal-focused Programs   -

Supports for Low-income Communities   4,300

Other: Event   4,280

Total   113,139

By Age

0-6 Years (EL/

Kinder-garten)

30%

7-12 Years (Elementary)41%

13-18 Years (Secondary)

13% Other16%

Permitted Hours by Age Groups

Permitted Hours by Age Groups Permitted Hours by Activity

AgeProv. Avg. in

2010-11Board Data

Form E

0-6 Years (EL/Kindergarten) 21.0% 29.9%

7-12 Years (Elementary) 32.0% 40.9%

13-18 Years (Secondary) 19.0% 12.8%

Other 28.0% 16.3%

100.0% 100.0%

School-age Children 72.0% 83.7%

By Activity

Permitted Hours by Activity

Permitted Hours by Activity

AcitivityProv. Avg. in

2010-11Board Data

Form E

Educational 14.0% 13.3%

Sports & Recreation 33.0% 11.7%

Child Care 29.0% 63.6%

Other 24.0% 11.3%

100.0% 100.0%

Healthy Lifestyles & Children 76.0% 88.7%Educa-tional13%Sports &

Recreation12%

Child Care64%

Other11%

Permitted Hours by Activity

Strategic QuestionsHow to fund your Board's CUS program in times of budget

constraints?Are you using funding in a responsible manner?Does the way you charge for facilities support the goals and

policies of your Board?Are programs and activities priced fairly and transparently?

By SpaceTotal Hours and Value of Community Use Hours

Type of SpaceTotal Number of

Hours% of Use

Total Value of Permitted Hours at Cost Recovery

Rate

% of Cost

Gymnasiums 40,539 36.0% 911,281$ 52.3%

Fields 4,308 3.8% 133,985$ 7.7%

Classrooms 50,809 45.1% 338,666$ 19.4%

Other Spaces 16,977 15.1% 360,070$ 20.6%

Total 112,633 100.0% 1,744,001$ 100.0%

Gymna-siums52%

Fields8%

Classrooms19%

Other Spaces

21%

Distribution of Value of CUS HoursBy Space Type

Projecting by CategoryIF Category B applied subsidy is 100% then revenue would be -$ IF Category C applied subsidy is 59% then revenue would be 67,063.26$ IF Category D applied subsidy is 0% then revenue would be 82,488.38$ IF Category E applied subsidy is -100% then revenue would be 2,801.21$

TOTAL 152,352.85$

Estimated cost of weekend Category A OT Wages using X 1.5 rate $43 95,911.50$

Space Type HOURS A A Weekend B C D EGeneral Purpose Room 1278 393 11536 167 366Single Gym 3715 193 37598 4430 1333Field 497 39 5612 53Auditorium 199 14 5 15 5Parking Lot 10 16 5Classroom 12357 1421 53886 3041 784 195Cafeteria 508 61 76 637 41Double Gym 1077 111 4452 617 62

Space Type $$$ A A Wknd B C D EGeneral Purpose Room -$ 16,877.50$ -$ 1,472.57$ 15,723.35$ Single Gym -$ 8,299.00$ -$ 39,067.29$ 57,322.46$ Field -$ 1,677.00$ -$ 734.95$ -$ Auditorium -$ 602.00$ -$ 255.75$ 193.58$ Parking Lot -$ -$ 83.20$ 63.42$ Classroom -$ 61,081.50$ -$ 8,953.86$ 5,631.15$ 2,801.21$ Cafeteria -$ 2,601.50$ -$ 5,613.19$ 887.26$ Double Gym -$ 4,773.00$ -$ 10,882.45$ 2,667.16$

95,911.50$ -$ 67,063.26$ 82,488.38$ 2,801.21$

EFIS DATA - Hours by Space Type - IF Scenarios

PROJECTIONS USING IF SCENARIOS

A-100% B-100% C-65% D-0% E-+100% Joint Use-100% Music Lessons-65%

$-

$200,000.00

$400,000.00

$600,000.00

$800,000.00

$1,000,000.00

$1,200,000.00

Custodian Costs Recovered Rental Costs Recovered

Cost Recovery Value of Space Used

By Category

EFIS Schedule 10CSCHEDULE 10 C - SCHOOL OPERATIONS AND MAINTENANCE EXPENSES

2013-2014Elementary Secondary Total

Custodial OperationsWages 2,696,619 1,575,645 4,272,264Benefits 670,935 389,118 1,060,053Supplies 764,722 443,370 1,208,092Contract Services 148,162 79,051 227,213Other 0

Maintenance OperationsWages 442,411 256,500 698,911Benefits 109,609 63,549 173,158Supplies 719,944 417,412 1,137,356Contact Services 7,320 4,245 11,565Other 0

UtilitiesElectricity 891,352 790,539 1,681,891Heating - oil 109,838 0 109,838Heating - gas 473,793 181,140 654,933Heating - other 0 0 0Water and sewage 227,406 104,690 332,096

School Operations and Maintenance AdministrationWages 300,559 174,257 474,816Benefits 66,228 38,397 104,625Supplies 0 0 0Contract Services 0 0 0Other 0 0 0Insurance 66,954 38,818 105,772

Leases Operating Component 86,876 309,875 396,751

Total 10C Expenses 7,782,728 4,866,606 12,649,334

Subset of “Pupil Accommodation used in Cost Recovery Pricing Model

Costs by Panel (per hour)

Space Type BLENDED PANELS ELEMENTARY SECONDARY

Total Gross Sq. Ft. (incl. Core Space Factor)

Calculated Cost per Hour

Total Gross Sq. Ft. (incl. Core Space Factor)

Calculated Cost per Hour

Total Gross Sq. Ft. (incl. Core Space Factor)

Calculated Cost per Hour

Single Gym 4,215 $ 24.94 3,479 $ 18.71 4,952 $ 29.12

Double Gym 8,410 $ 49.76 6,957 $ 37.42 9,862 $ 58.00

Classroom 1,063 $ 6.29 1,055 $ 5.68 1,071 $ 6.30

Auditorium 1,117 $ 6.61 699 $ 3.76 1,535 $ 9.03

Cafeteria 2,227 $ 13.18 254 $ 1.36 4,201 $ 24.70

Library 937 $ 5.54 354 $ 1.90 1,520 $ 8.94

Kitchen 320 $ 1.89 195 $ 1.05 444 $ 2.61

Other 1,675 $ 9.91 254 $ 1.36 3,096 $ 18.21

Surcharges by Hour Space Type SECONDARY UTILITIES CUSTODIAL &

MAINTENANCE OPERATIONS Admin

Total Gross Sq. Ft. (incl. Core Space Factor)

Calculated Cost per Hour

Calculated Cost per Hour Calculated Cost per Hour Calculated Cost per

Hour

Single Gym 4,952 $ 29.12 $ 4.82 $ 14.69 $ 1.49

Double Gym 9,862 $ 58.00 $ 9.61 $ 29.26 $ 2.97

Classroom 1,071 $ 6.30 $ 1.04 $ 3.18 $ 0.32

Auditorium 1,535 $ 9.03 $ 1.50 $ 4.55 $ 0.46

Cafeteria 4,201 $ 24.70 $ 4.09 $ 12.46 $ 1.26

Library 1,520 $ 8.94 $ 1.48 $ 4.51 $ 0.46

Kitchen 444 $ 2.61 $ 0.43 $ 1.32 $ 0.13

Other 3,096 $ 18.21 $ 3.02 $ 9.18 $ 0.93

Explaining Components of Price

68.6%

16.5%

3.8%

2.2% 5.6% 7.2%

Custodial & Maintenance Electricity Heating Water & Sewer Admin Other

Trends for Pricing Projections2010 2011 2012 2013 2014 AVG

CDN Rate of Inflation 1.8 2.9 1.5 0.9 1.9 1.8

OM Expenses / Sq Ft 1.2 8.5 -3.6 2.5 1.7 2.3

2010 2011 2012 2013 2014 AVG

-6.0

-4.0

-2.0

0.0

2.0

4.0

6.0

8.0

10.0

Rate of Inflation vs Chng in Exp/Sq Ft

CDN Rate of Inflation OM Expenses / Sq Ft

Inputs - Budget

Transfer Agreements from the Ministry of Education Fees & Charges Collected

Community Use of Schools Transfer Agreement $ 310,551 Total Administration Fees Collected $ -

Outreach Coordinator Transfer Agreement $ 85,600 Total Fees Collected from Space Rentals $ 150,966

Other Program Transfer Agreements (Specify) Total Fee Collected for Equipment Rental $ -

Priority Schools $ 136,000 Total Charges Collected for Insurance $ 8,988

Focus On Youth $ - Total Charges Collected for Caretaker Overtime `

  $ - Other Fees or Charges Collected (Specify)

  $ -   $ -

Total Transfer Agreements $ 532,151 Total Fees & Charges Collected $ 159,954

Budget ImpactBudget impact: COSTS RECOVERED: Total Transfers, Fees and Charges 692,105$

EXPENSES: Total Cost of Permitted Hours 1,744,001$

GAP or SURPLUS: Difference between Revenue and Expenses (1,051,896)$

Some key indicators: Total Number of Permitted Hours 112,777

Average CUS Transfers per Permitted Hour 4.72$

Average Fees & Charges per Permitted Hour 1.42$

Total Average Transfers, Fees $ Charges / Hour 6.14$

Average Cost Per Permitted Hour 15.46$

Cost vs Revenue per Permitted Hour (9.33)$

Thank youPlease feel free to contact us with any questions:

Charlyn Downie

Community Use of Schools Outreach Coordinator

Limestone District School Board

(613) 544- 6935 ext. 379

[email protected]

Brandt Zätterberg

Community Use of Schools Outreach Coordinator

Algonquin and Lakeshore Catholic District School Board

(613) 354- 6527 ext. 504

[email protected]