ED 137 912 TITLE INSTITUTION PUB DATE NOTE AVAILABLE FROM DOCUMENT RESUME EA 009 382 Elementary-SeconJary EducationFinancial Statistics. 1973-74. Catalogue 81-250 Annual Statistics Canada, Ottawa (Ontario). Educationr Science, and Culture Div. Feb 77 124p.; For a related document, see ED 114 913 Statistics Canada, Education, Science and Culture Division, Finance Unit, R. H. Coats, 16-G, Ottawa, Ontario K2A 0T6 ($2.10) EDRS PRICE MF-$0.83 HC-$6.01 Plus Postage. DESCRIPTORS -*Educational Finance; *Eleentary Secondary Education; *Expenditures; *Graphs, National Surveys; Private. Schools; Public Schools; *SChoo3 Statistics; *Tables (Data) IDENTIFIERS 1 *Canada ABSTRACT This report consists mainly of data tables and graphs that present a variety of financial statistics on Canadian elementary-secondary education, up through and including 1975. The report is divided into five sections. The first three sections deal separately with consolidated elementary-secondary education expenditures, school board financial statistics, and privatc elepentary-secondary financial data; each section contains graphs, commentary, and statistical tables. The final two sections outline the methodology and definitions on whicL the report is based. (Author/JG) *********************************************************************** * Documents acquired by ERIC include many informal unpublished *.materials not available from other sources. ERIC makes every effort * * to obtain the best copy available. Nevertheless, items of marginal * * reproducibility are often encountered and this affects the quality * * of the microfiche and hardcopy reproductions ERIC makes available * * via the ERIC Document Reproduction Service (EDRS). EDRS is not vresponsible for the quality of the original document. Reproductions * *Isupplied by EDRS are the best that can be made from the original. * ***********************************************************************
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
ED 137 912
TITLE
INSTITUTION
PUB DATENOTEAVAILABLE FROM
DOCUMENT RESUME
EA 009 382
Elementary-SeconJary EducationFinancial Statistics.1973-74. Catalogue 81-250 AnnualStatistics Canada, Ottawa (Ontario). EducationrScience, and Culture Div.Feb 77124p.; For a related document, see ED 114 913Statistics Canada, Education, Science and CultureDivision, Finance Unit, R. H. Coats, 16-G, Ottawa,Ontario K2A 0T6 ($2.10)
EDRS PRICE MF-$0.83 HC-$6.01 Plus Postage.DESCRIPTORS -*Educational Finance; *Eleentary Secondary
Education; *Expenditures; *Graphs, National Surveys;Private. Schools; Public Schools; *SChoo3 Statistics;*Tables (Data)
IDENTIFIERS 1 *Canada
ABSTRACTThis report consists mainly of data tables and graphs
that present a variety of financial statistics on Canadianelementary-secondary education, up through and including 1975. Thereport is divided into five sections. The first three sections dealseparately with consolidated elementary-secondary educationexpenditures, school board financial statistics, and privatcelepentary-secondary financial data; each section contains graphs,commentary, and statistical tables. The final two sections outlinethe methodology and definitions on whicL the report is based.(Author/JG)
************************************************************************ Documents acquired by ERIC include many informal unpublished*.materials not available from other sources. ERIC makes every effort *
* to obtain the best copy available. Nevertheless, items of marginal *
* reproducibility are often encountered and this affects the quality *
* of the microfiche and hardcopy reproductions ERIC makes available *
* via the ERIC Document Reproduction Service (EDRS). EDRS is notvresponsible for the quality of the original document. Reproductions **Isupplied by EDRS are the best that can be made from the original. *
tary- Enseignerary élémentaion- et second;ii statisfique
financière1973-74
U S DEPARTMENT Of HEALTH._EDUCATION& WELFARENATIONAL INSTITUTE Of
EDUCATION
THIS DOCUMENT HAS BEEN REPRO.OUCED EXACTLY AS RECEIVED FROMTHE PERSON OR ORGANIZATION ORIGIN.ATING IT POINTS OF VIEW OR OPINIONSSTATED 00 NOT NECESSARILY REPRIE7SENT OFFICIAL NATIONAL INSTITUTE OFEDUCATION POSITION OR POLICY
Canada Statistique Canada
EL
nent'Teaire-)s
STATISTICS CANADA STATISTIQUE CANADA
Education, Science and Cu Pure Division Division de l'education, des sciences et de la culture
Elementary -Secondary Education Section Section de l'enseignement elementeire et secondaire
ELEMENTARY-SECONDARY EDUCATION
FINANCIAL STATISTICS
ENSEIGNEMENT gaMENTAIRE ET SECONDAIRESTATISTIQUES FINANCIERES
1973-74
Published by Authority of
The Minister- of Industry, Trade and Commerce
Publication autorisee par
le n .nistre de l'Industrie et du Commerce
February - 1977 - Fevrier4-2211-504 $2.10
Statistics Canada should be credited when repu hashing all or any part of this document
Reproduction auturiske vous reserve d'Indication de la source: Statistioue Canada
Ottawa
3
PREFACE
Elementary-Secondary Education FinencialStatistics 1973 74 is the fourth issue of a separatepublication on the financing of elementary-secondaryeducation. Prior to 1970, data were published as a partof Survey of Education Finance (Catalogue 81-208)and A Decade of Education Finance 1960 - 1969(Catalogue 81-560).
This report was prepared in the Finance Unit ofthe Elementary-Secondary Education Section underthe direction of Yves Dupuis, Head of the Unit, withprofessional assistance by C. Dulac, technical assistanceby M. Ward and clerical assistance by M.R. Grat ton. Tothese people, and to the officials of provincial Depart-nents of Education who co-op?rated in making thedata available, we ate indebted.
Questions concerning this publication should bedirected to C.T. Curteis, Chief of the ElementarySecondary Education Section or to Y. Fortin, Directorof the Education. Science and Culture Division.
PETER G. KIRKHAM,
Chief Statistician of Canada.
4
PREFACE
Enseignement élémenare et secondaire Stqfs-tiques financieres 1973 - 74 est la quat(Ième edition d'unepublication distincte sur Le financemenCde l'enseignementélémentaire et secondaire. Avant 1970, ces donneestiguraient dans Les finances de renseignement (no 81-208au catalogue).et décennie des finances de réducation1960 - 1969 (no 81-560 au catalogue).
Ce rapport a été préparé sous la direction d'YvesDupuis, chef de la Sous-section des finances, Section del'enseignement élémentaire et secondaire, avec l'aideprofessionnelle de C. Dulac, l'aide technique de M. Wurdet le soutien adininistratif de M.R. Gratton. Nous re-mercions ces personnes, ainsi que les fonctionnaires Cestninisteres provinciaux de l'Education qui ont aide arendre les données disponibles.
Les questions concernant cette publication devrontêtre adressées 5 M. C.T. Curteis, chef de la Section del'enseigmment elementaire et secondaire, ou a M. YFortin, directeur de la Division de l'éducation, dessciences et de la cultare.
I.e statiscien en chef du Canada,
PETER G. KIRKHAM.
SYM BOLS S IGN ES CONV ENTIONN ELS
Ihe following standard symbols are used in Les signes conventionnels suivants sont employes
Statistics Canada publications: uniformément dans les publications de Statistique Canada:
.. figures not available. nombres indisponibles.
... figures not appropriate or not applicable. n'ayant pas lieu de figurer.
nil or zero. néant ou zero.
- amount too small to be expressed. - - nombres infirnes.
P preliminary figures. P nombres provisoires.
r revised figures. r nornbres rectifies.
confidential to meet secrecy requirements of the x confidentiel en vertu des dispositions de Li Loi sur la
Statistics Act. statistique relatives au secret.
5
TABLE OF CONTENTS TABLE DES MATIERESPage
Introdudtion 9
A. CONSOUDATED FINANCIAL STATISTICSELEMENTARY-SECONDARY EDUCATION
Chart
A.1. Revenues and Expenditures, Elementary-SecondaryEducation, 1973 .
A.2. Pe...centaf4 Distribution of Revenues by Province andTerritory, Elementary-Secondary Education, 1973
A.3. Percentage _Distribution-OrExpenditures by Type ofSchool-and by Province and Territory, Elementary-Secondary Education. 1973
A.4. Percentage Distribution of Expenditures and Enrol-ment by Province and Territory, Elementary-Secondary Education, 1973
A.5. Percentage Distribution of Revenues, Elementary-Secondary Education, 1960 - 1973
A.6. Percentage Distribution of Expenditures by Type ofSchool. Elementary-Secondary Education, 1960 -
, 1973
A.7. Expenditures on Ekmentary-Secondary EducationRelative to Other Levels of Educatic-, 1960 - 1975
E.7. Employed Population 120 E.7. Personnes occupées 129
INTRODUCTION
-Structural Changes
The 1973 - 74 version of Denientary-SecondaryEducation Financial Statistics has been reorganized
-to facilitate it's utilization and make it more compre-hensive. The report is divided into five sections. Thefirst three sections deal separately with consolidatedelementary-secondary education expenditures, schoolboard financial statistics and private. elementary-secondary financial data; each section containingraphs, commentary and statistical tables. The twoother sections outline the methodology and defini-tions.
The information contained in this report waslargely derived frcm the following sources: federal andprovincial public accounts, school board compilationsof provincial DepartMents of Education and surveys ofprivate education and schools for the blind and deaf.
Conceptual Changes
(i) School board financial statistics:
As will be observed from Section B of thisreport, the school board financial statistics differsubstantially from those of past years. The finedetail is generated by the application of a newschool board financial information system whichwas developed during the past two years. The:..11ability of this information on a national basiswill allow more complex financial analysis ofeducation costs at the elementary-secondary levelin Canada, as well as furnish some interesting com-parisons ;between provinces. It should be men-tioued, Ilowever, that the reconciliation of theabove-referenced new financial data with the oldclassification caused some difficulties with respectto historical continuity between 1972 and 1973who& board revenues and expenditures due todifferences in definitions.
(ii) Expenditures per student:
The concept of school board expendituresper student utilized in this report has been re-adjusted to eliminate the anomalies in the oldmeasure of cost per student. It has been decidedthat the direct expenditures made by the provin-cial departments of education on behalf of theschool boards, such as supervision, audio-visual,curriculum, etc., should be added to school boardexpenditures when computing expenditures perstudent so as to make inter-provincial comparisonsmore adequate. Alio, in contrast with previousyears, the expenditures related to adult education
Modifications structurelles
Nous avons remggié la version de 1973 - 74 deEnseignement élémentaire et secondaire Statistiquesfinancieres afin de faciliter son utilisation et de la rendreplus complete. La publication se divise en cinq sections.Les trois premieres traitent de façon distincte des dé-penses consolidées de l'enseignement élémentaire etsecondaire, des statistiques finrcieres des commissionsscolaires et des données financieres des écolcs élémentaireset secondaires privées; chaque section comprend desgraphiques, des commentaires et des tableaux statistiques.Les deux autres sections présentent la méthodologie et desdefinitions.
L'in formation contenue dans ce rapport provient engrande partie des sources suivantes: comptes publics fédé-raux et provinciaux, rassemblements de données sur lescommissions scolaires par les ministeres provinciaux deltduca.ion et enquetes sur l'enseignement privé et lesécoles pour aveugles et sourds.
Modifications conceptuedes
(i) Statistiques financieres des cornmissions gcolaire:
Comme on pourra le constater a la section B decette publication, les statistiques financieres des com-missions scolaires different considerablement de cellesdes années passées. La finesse du detail provient del'application d'un nouveau système d'informationfinanciere sur les commissions scolaires qui a #6élaboré au cours des deux dernieres années. La dispo-nibilité de cette information a l'échelle nationalepermettra une analyse financiere plus detaillée descoats de l'enseignement au niveau elémentaire etsecondaire au Canada, tout en fournissant des com-paraisons intéressantes entre les provinces. II fautmentionner, toutefois, que le rapprochement desnouvelles données financieres s4nentionnées .avecl'ancienne classification a cause certaines difficultéspour ce qui est de la continuité chronologique desrecettes et des *eases des commissions scolairesentre 1972 et 1973 en raison des differences (-sans lesdefinitions.
(ii) Dépenses par eleve:
Le concept des dépenses de la commissionscolaire par élève utilise dans cette publication a étérectifié afin d'éliminer les anomalies inhérentesl'ancienne mesure du coat par éleve. ll a été decide queles dépenses directes faites par les ministeres provin-ciaux de l'Education au nom des commissions scolairespour les activités comme la surveillance, les servicesaudio-visuels, les programmes d'enseignement, etc.,devraient etre ajoutées aux dépenses des commissionsscolaires lors du calculi des dépenses par éléve afin queles cornparaisons interprovinciales loient plus exactes.En outre, contrairement aux années préeidentes, les
have been deducted from the total school boardexpenditures when computing expenditures perstudent.
This method of calculation of expendituresper student has some measure of acceptability in
that it has been used, since 1970 with the approvalof provincial departments of education, in thedetermination of federal transfer payments to theprovinces under the bilingualism in educationprogra mme
(iii) Financial statistics of private kindergartens and
nursery schools:
The survey relative fo financial statistics ofprivate kindergartens and nursery schools endedwith the compilation of the school year 1972 73;theiefore, information related to that subject isexcluded from the present report. However, theeffect of the exclusion of that survey on the con-solidated expenditures is very marginal consideringthat the private kindergarten and nursery schoolexpenditures accounted for approxi 'lately 0.1% ofthe total expenditures on the elementary-secondary level of education.
10
dépenses liées a l'éducation permanente -ont étedéduites des dépenses totales des commissions scolaireslors du calcul des dépenses par élève.
Cette méthode de calcul des dépenses par élèveprésente une certaine mesure d'acceptabilite du faitqu'elle a ét e. employee depuis 1970, avec l'approbationdes ministéres provinciaux de l'Education, pour 0-terminer les paiements de transfer; de l'administratiOnfedérale aux provinces au titre du bilinguisme dans leprogramme d'éducation.
(iii) Statistiques financiéres des maternelles et pre-
maternelles privées:
L'enquete relative aux statistiques financiêresdes maternelles et pre-rnaternelles privees a pris finavec l'annee scolaire 1972 - 73; par consequent, lesrenseignements se rapportant a ce sujet sont exclus dela publication actuelle. Toutefois, l'exclusion de cetteenquete a un effet tres limité sur les depenses con-solidees, etant donné que les depenses des maternelleset pre-maternelles Fivees figuraient pour environ0.1 i des depenses totales de l'enseignement elemen-taire et secondaire.
1 0
SECTION A
CONSOLIDATED FINANCIAL STATISTICS
ELEMENTARY-SECONDARY EDUCATION
STATISTIQUES FINANCIERES CONSOLIDEES
ENSEIGNEMENT ELFMENTAIRE ET SECONDAIRE
1 2
Chart A:1
Revenues and Expenditures, Elementary-Secondary Education, 1973Revenus et dépenses, eviseignement élémentaire et secondeire, 1973
!It Excludes federal transfer payments tor the minority language programme Saul lestransferts feaorapx au tare du programme cfpide a la langue de la minonte
12) Includes handicapped schools outside the pi.%1,c schools, government correspondence schoolsand reform schools Y compris les ecoles pour handicapes hors du sectenr public.les ecoles Officellrc. de coors par correspondance et les ecoles, de rehabilitation
Private achoolsEccles prIvées
178,4822.8% .'
-Total expenditures on elementary secondary education increased by 11.9%in 1973, public funding providing 94.4% of the revenue.Les dépenses totales aux fins de renseignement élementalre et secondaire sesont accrues de 11.9% in 1973: 94.4% des revenus provenant des fonds publics.
12
13
Chart A. 2 Graphique A. 2
Percentage Distribution of Rrvenues by Province and Territory,Elementary-Secondary Education, 1973
Repartition en pourcentage des revenut selon la province et le territoire,enseignement élémentaire et secondaire, 1973
1 The large Psoportion of revenues coming 1 rom "other" sources in Newfoundland is due to differences in definitions. - La grande proportion des revenus provenant desources diverses a TeireNeuve est attribuable a des dif ferences de definitions.
1--s...i - 7
: With the exception of Nova Scotia, there is a basic difference in source ot funds between the Atlantic provinces and the i
rest of Canada. Local' funding is virtually non.existant in Newfoundland, New Brunswick and Prince Edward Island,reflecting a pronounced trend toward the centralization of the finaneing of elementary-secondary education by the provin- .
cial governments in these provinces.
Sauf en NouvelleEcosse, les provinces de l'Atlantique se distinguent categoriqueTent des autres provinces canadiennes depar son mode de financement. Les sommes versées par les collectivités locales sant pratiquement inexiAantes a Ille-du-PrinceEdouard, au Nouveau-Brunswick et a Terre-Neuve, traduisant ainfi une idndance plus prononcée vers la prise encharge de l'enseignernent élémentaire et secondaire par les gouvernements provinciaux.
Chart A. 3 Graphique A. 3
Percentage Distribution of Expenditures by Type of School and by Provinceand Territory, Elementary-Secondary Education, 1973
Repartition en pourcentage des &menses selon le type d'école et la provinceet le territoire, enseigneMent élémentaire et secondaire, 1973
While public school education accounts for the greatest proportion of expenditures In all provinces, federal school expend!tures in Manitoba and Saskatchewan and priYate school expendituies in Quebec are higher than in other provinces: InManitoba and Saskatchewan, approximately 3% of their students attend federal schools compared with the Canadianaverage of 05 L In .the case of Quebec, many private schools deemed to be "in the public interest" or "recognized forgrant purposes" receive a significant amount of financial assistance' from the province (see methodology D. 4). Thus,lee schedules can be lower and a larger proportion of the population can take advantage of this type of education.
Alms que le secteur poblic de l'enseignement est responsable de la plus grande proportion des depenses dans toutes lesplovinces, les depenses des ócoles federales au Manitoba et en Saskatchewan 0 celles des ecoles Privées au Quebec y sontplus élevées que dans les autres provinces. Au Manitoba et en Saskatchewan, environ 3 % Oe lours étudiants frequententles ecoles fédérales comparativement a la moyenne canadienne de 0.5%. Dans le cas du Quebec, plusieurs écoles priveessuit soient reconnues d'intérets publics ou pour fins de subventions et recoivent une aide substantielle du gouvernementprovincial (voir methodologie D. 4). Alnsi, les frais de scolarité peuvent etre Irk bas et une plus grande proportion de lapopulation peut profiter de ce genre d'enseignement.
Chad A.4
Percentage Distribution of Expenditures and Enrolment by Provinceand Territory, Elementary-Secondary Education, 1973
14 -
RepartItion en pourcentage-des dépenses et de l'effectif scolaire selon laprovince et le territoire, enseignement élémentaire et secondaire, 1973
Expenditures Depenses56,312,881.000(1)
P E I
0 5al,
Atlantic regionFligriEr--n de
l'Atlantique
7.6%
Overseas andundistributed
0 2%Outre mer et
non distribuees
Territories0 5%
Territoires
15.6%Prairieregion
Region desPrairies
I Cunti.Ildator1
Source Adv,inc,..Statst),:s of Educdt,orl. 197.4 :1
Enrolment Effectil scolaire5,667,320
Ont.38.1%
N.S.
N7E. .
3.7%
.e.
3.0%
Atcanticregion.
R ifigZ7 de.rAtiantique
15.7%Prairieregion
Fleircri desPrairies
Man.4.4%
(4,n1e,unernorlf-entioulticms 1974-75 fatee;e
Graphique A.4 \
PEII -P -E
0.5%
, D.C.
C.-8.9.6%
Overseas0 1%
Outre mer
. TerritoriesTerritolres
0.3%
bue.Que.27.6%
SO. .erl°
While there Is a strong relationship .botioven the disttibution of enroteinent ind aitpliialtura Kill provinces, ItleAtlantic region (with the exceptioa at Prince EttWard .1alarterarid- Sat katchevren share apreater. Orbportion ofenrolment than expenditures while Ouébec exhibits the roversi situation, :
Alors qu!existe une relation treceuoilFerWiiEvtion. da l'etteallutieeleire et Os *Wiles eane:toutex los, provinces, la legion de l'Atlantlque (sauf rherdu-Prince,edousrd) etie Saskatchiwah:partagertt uni:plus 9rande
PrOortion de,retfectit scolaire mie des deponses pendant que Ebnconstiti la Situation inverse 1111Outbec.
1 4
15 -
Chart A. 5 Graphique A. 5
Percentage Distribution of Revenues, Elementary-Secondary Education, 1960-1973
Repartition en pourcentage chs revenus, enseignement sildmentaire et secondaire, 1960-1973
Facing growing costs, the provincial governments have been called upon to play an increasingly important partin the financing of elementary-secondary education.
Face a des coüts croissants, les gouvernements provinciaux ont 6t6 appelés a jouer un role de plus en plusimportant dans le financement de l'enseignement élémentaire et secondaire.
Chart A. 6 Graphique A. 6
Percentage Distribution of Expenditures by Type of School, Elementary-Secondary Education, 1960-1973
Repartition en pourcentage des dispenses salon le type d'école, enseignement élómentaire at secondalre, 1960- 1973
While public schools continue to account for the greatest proportion of elementary-secondary expenditures,1 their relative share of total expenditures has decreased since 1970 due mainly to a relative increase in private
;
school expenditures in Quebec arid Ontario from 1970 to 1972.
Alors quo les ecoles public:4'es s'accaparent la plus grande proportion des dépenses a l'élementaire et au secon-daire, leur part relative du total des dépenses a décrue depuis 1970. Ceci est attribuable principalement a une
; augmentation relative der, dépenses des écoles privées au Quebec et en Ontario.de 1970 A 1972,
1 5
- 16
Chart A.7
Expenditures on Elementary-Secondary Education Relative to OtherLevels of Education, 1960-1975Importance relative des dépenses aux fins de l'enseignement élémentaire etsecondaire comparee aux autrep niveaux d'enseignement, 1960-1975
5'000.00014,000
13,000
)2,000
_11,000
10,000
9,000 _
.8,000
7,000
6,000
5,000
4,000
3,000
2, 000
1,000
ocation al and ocOupational trainingFormation professionnelle et enseignement des metiers
Htigher_educationEnseignernent superieur
Postsecondary non-universityPostsecondaire non universitaire
Elementary and secondaryElementaire et secondaire
II1960 '61 '62 '63 '64 '65
° Estimates Estimations
1
Graphique A.7
$ C00,000
14,000
13,000
12,000
11,000
10,000
9,000
8,000
7,000
6,000
5,000
4,000
3,000
2,000
1,000
'67 '68 '69 70 71 '72, '73 '7 4" '75*
17
Chart A.8
Expenditures (Current and Constant Dollars) and Enrolment, Elementary-Secondary Education, 1960-1975Dépenses (dollars courants el constants) et eifectif scolaire, enseignementêlémentaire et secondaire, 1960-1975
$'000.000
10,0
9,000 Ratio scale Echelle sernelogarithrnique
8,000
7,000
6,000
5,000
4,000
3,000
2,000
1,000
Base yearAnnee de base1971 10O
Graphique A.8
own*
/ ./Expenditures in constant dollarsit)Depenses en dollars constants( 11
Expenditures in current dollarsDepenses en dollars courants
li_Ill I I IL_F I IF I 11.__...1960 '61 '62 '63 '64 '65 '66 '67 '68 '69 '70 '71 '72 '73 '74"75*
t) Expenditures in constant dollars deflated by Consumer Price IndexDepenses en dollars constants degontlees selon l'indice des prix a la consommation
Estimates Estimations
ta; !pits oi a coinsistont &aroma In anttlatent _WM 11171;:lipakantieemanatoly OM lams as that which:MOW pilallealY tinfhti :.tinvasvor..inconstant Mao; Ms Ma grovEitt at Momentums 'Mow* s&flbl117t .
toonstarni Ent rOffeadiau' wan"
19743110**, Actri Attu ,ati 110400AOYANNWEr.. en
, MOO Constants; co tam cracmoissoment Mos dimitsignnicatMOMont. ..
17
(ir
18
Chart .- A.9
Expenditures as a Percentage of Gross National Product, and Enrolment,Elementary-Secondary Education, 1960-1975'
Depenses prises comme pourcentage du prodult national brut, et effectif scolaire,enselgnement élémentaire et secondaire, 1960-1975
10,000
Graphique A.9
Expend,tures.as a S ot G N PDeponses pnses en S du P N B
It is interesting to note the degree of similarity between the rate of-variation ill enrolment and expenditUres as apercentige of the G.N.P. The peaks recorded in 1971 reflect both the highest enrolment in Canadian history togetherwith the largest ekpenditUres as a percentage of the G.N.P. In 1974. based oifestimates, me trend seems to havereversed. the expenthturel on eleMentarpsecondary education increased taster then the G.N.P,,wbile enrolment
. . .
droPPed slightly; ,
II est intéressent de noter le degrade similitude entre le taux de variation de reffectif acalaire et des &loonies commepourcentage du .P.N.B.- Les sommete enraptstris en 1971 relletent Ia dualité de rellectif le plus &rid de rhistoire
t aux dopenses-les plus eleyeles on pourcentagelt u P.N.S. En 1974. en se beiont sur des prolection.s. lancesernble s'être renversée, les dépenses aux line de renseignement elimentaire et iecondairosesont accrues
plus rapielement cue le P.N.B. penciert quo reffectita.diminue legerement.
. 1 8
4
3
2
19
Chart A.1J
Expenditures on Elementary-Secondary Education per Capita of Populationand Employed Population,r1960-1975
Dépenses aux fins de l'enseignement élémentaire et secondaire par habitantet par personne de la population occupée, 1960-1975
1,000
900
800 _
700 _
606
500
400 _
300
200
100
Graphique A.10
Per capita of employed populationPar personne de la population occupée
See definitions E 7 and E 8 your definitions 8 7 et 8 8
In 1975, the difference between expenditures.bn elementary-secondary education per capita of population andemployed population was $500 coMpared with a difference of 8150 in 1960En 1975. la difference entre les depenses aux fins de l'enseignement élementaire et seconclaire par habitant de laPopulation et de la population occupee etait de $500 comparativement a une difference de $150 en 1960
19
20
TABLE A.1. Consolidated Expenditures by Type of School, by Source of Funds and by Province and Territory,Elementary-Secondary Education, 1973 74
TABLEAU A.1. Depenses consolidées selon le type d'école, la provenance des fonds et la province et le terkitoire,enseignement élémentaire et secandaire, 1973 - 74
Canada
Type of school
Type W.:cote
Public schook - ficoles
Source of funds Localtaxation
Proverance de fondsTaxeslocales
Provincialand terri-torial gov-ernments
Gouverne-ments pro-vinciauxet terri- I
tgnaux :
Federalgovern-ment Fees
Gouver- I DroitsnenientfCderal
.
Other Total exsorces pemEtures
.Autres Dep.msesprove- totalesnances
thousands of dollars milkers de dollars.
School b6ards Commissions scolaires 1 930,986 3,350,350 11,994 16,040
Departmental services, administration, and otherServiceS, administration et autres depenses desminist6res et minist&re de l'i.:ducation 408,391 148
Department of National Defence (Canada) Minis-tere de la Da'ense nationale (Canada) 18,864
Sub-total Total partiel 1,930,986 3,758,741 :71./158 16.188
Federal schools tcoles federales:
Department of National Defence (overseas) Nlinis-tere de la D.:tense nationale (outre-mer) 6.567
Indian and I skimo education 1.nseincincnt auxIndiens et aux Isquimaux 130,588
Penitetittarics Centr e. de tIC:tentijn 1.873
Other l'ederal sycncies (oversea..) Alit re% ar.encesi6Lkrales (outre-iner 10.213
Sub-total Total partiel 149,241
...
Ilandicapped outside the public schools II.indicapshors des ecoles puhh.loc. 242 35.) 46
C.overnment co rrespimdence schools i voles ofh-cielles de cows par correspondance 5,390
Reform schook icoles de r6hahilita tion 2.738
['mate schook L01...s 39.273
Totl 1,931,228 3,84?.688
2 0
189,782 5,499,152.
1 13,742 422.281
1/1,864
263.524 5.940,297
253 95
541 76
1
90,515 48,674
180,099 107,497 252,369 1
6.567
13(1.588
1.873
10.213
149,241
35.636
6,507
2.738
178,462
6,312,881
- 21 -
TABLE A.1. Consolidated Expend;tures by Type of School, by Source of Funds and by Province and Territory,Elementary-Secondary Education, 1973 - 74 - ContinuedTABLEAU A.1. Depenses consolidées selon le type d'ecole, la provenance des fonds et la province et le territoire,enseignement élémentaire et secondaire, 1973 - 74 suite
Canada---,.
t
I Provirc414; zind terrO$ Federal
-.,Source of funds Local
taxation' torial gov-
ern,nentsgovern-mentProvenance des fonds - -Type of school
Taxes Gouverne- Gouver-locales merits pro- nement
Type d'i:cole; vinciaux f6dt:ral
et terri-toriaux
1
Other Total ex-Fees sources penditures_ - -Droits Autres Dépenses1
prove- totates1 nances
_11
Public schools icoles publiques:per cent - pourcentage
School hoards Commissions scolaires ..... . 36,6 ; 53.0 0.2 0.3 3.0 87.1.Departmental services, administration, and otherServices, administration ct, autres dt:pepses dcsndnisthes et ministere de Prducrrtion
6.50.2 6.7
Department of National Defence (Canada) Minustere de la D3fense nationale (Canada)0.3
0.3Sub-total Total partici
30.( 59.5 0.5 0,3 3.2 94 1
Federal schools Lcoles 6:(6i;rak;-::
Dcparrment of National Dctence (overseas) Niunis-tt:re de la 1),.:fense nationalc (outre-mer)0.1
0.1Indian and 1- skim() education Fuse igne ow nt auxWiens et aux Fsquimaux
2.12,1
Pcnitentiaric.. Centres de dilention
Other federal agencies (overseas) utrcs agencesfak:rales (outre-mer)0.2
0.2Sub-total Total partie)
2.4
Handicapped outside the public schools Ilandicapshors des ecules publiques0.6
0 6
Cruernment correspondence schools Fcoles offi-cielles de CoOrs par correspondancy0.1
0.1
ReIrm schools - dt: n:habo,;;;;;;,..,;-,
Privacy schools I. eoles privjo,,0.6 1.4 0.! 2.8
Total30.t: 60.8 2.9 1.7 4.0 100.0
_
21
12
TABLE A.I. Consolidated Expenditures by Type ofSchool, by Source of Funds and by Province and Territory,
TABLE A. I. Consolidated Expenditures by Type of School, by Source of Funds and by Provinceand Territory,Elementary-Secondary Education, 1973 - 74 Continued
TABLEAU A. I. Dépenses consolidees selon le type d'école, la provenance des fonds et la province et le territoire,enseipement élementaire et secondaire, 1973 - 74 suite
Prince Edward Island Be-du-Prince-Edouard
Soilree tit flind.
ol school
Type d't'..cole
Public iIfll,I iiI nublitmc.:\
School boards Commisqon..colaires
tieN 11,1nd,,
Departmental service,. adminktration, and other.ServITN, AnlinktratIon. et mitres d6pen.e.milustj:res et num.tere de 11-ducation
Department of National Defence (Canada Mini,tt de la Ih:.fene nationale iCana(Ia)
Sub-total Toial partici
Federal 'h,'I I colc.
Dcpintment of National Dctincelover.caotere dc Ii Dt...ten.e nationale (mitre-116:M
Indian and I sknno education 1.n.e6meincni \Indiens et au \ 1 squimau \
Penitentiaries Centres de dL;tention
Other !'ederal al.:encie. tovet.easioutrc-incr)
Suh-total Foial particl
Ilandicappi;41 outNidc thc public .chool. Ila I
hors dos k:c'Olt., LIIII
(lovernment corropotiLlencc Nt. IiiI .011-Cidle, ;our. par ,oric.pondanic
Retorin M.111)01, ! 'lc, tic r,11,111110,111,,n
Private ,t.hool.
Total
-Provincialand terri-torial gov-ernment,:
Gonverne-mem. pro-vinciau \et terri-toriaux
FederalgoVern-ment
GOUVCr-16:111ellt
Droit
Other otal c \NOWA', pcndlIU rt
Aut re.prove- totalecnancet,
thousa Ids of dollar millier, dc dollars
26,202
1.224
27.426
27,495
23
1.461
372
1,833
40
1,873 2
134
53
187
187
27,799
1.277
372
29.448
40
40
56
29,557
24
TABLE A.I. Consolidated Expenditures by Type of School. by Source of Funds and by Province and Territory,
Elementary-Secondaq Education, 1973 -74 Continued
TABLEAU A.1. Dép.mses consolidies scion le type d'écale, la provenance des fonds et la province et ie territoire,
enseignement élémentaire et secondaire, 1973 - 74 suite
Nova Scotia Nouvelle-Ecosse
Source of funds
Type of school Provenance des fonds
Type d'ec(ile
Localtaxation
Taxeslocales
Provincialand terri-torial gov-ernments
Gouverne-ments pro-vinciauxet terri-toriaux
Federalgovern-
merit
Gouver-nemcntfederal
Fees
Droits
Othersources
Autresprove-nances .
Total ex-penditures
Depensestotales
Public schods 1:.coles publiques:
thousands of dollars milliers dc dollars
School boards Commissions scolaires 63,928 92,725 731 54 1,869 159,307
Depaitmental services. administration. and otherServices, adminiqration et autres di:penses desminist&r6 et ministere de l'Education 14,043 408 14,491
Department of National Defence (Canada) Mims-ten: de la Di1fense nationale (Canada) 1,200 1,200
Sub-total total pattiel 63,928 106,768 1,931 54 2,317 174,998
Federal schools lcoles IC:derales:
Department of National Defence toversejo - Slinis-tete de la DCtense nationale (outre-mer)
Indian and Lskimo education 1:nseignement auxlndiens et aux 1:squimaux 2,187 2,187
Penitentiaries Centres de &tcr,:i:n: 131 131
Other federal agencies (overseas) Autres agencesfat1rales (outre-mer)
Sub-total rotal partiel 2,318 2,318
Handicapped 0:.,Iside the public scimolshors des (1Loles pubhques 242 1.292 1.534
Government curr.....nmden...e Loh., ,,ffi(sidles dc cours par correspondance
Reform schools 1 Loles de rabilitation 132 132
Vs,
Private schools I coks povi..es844 384 1,228
Total 64,170 108,192 4,249 898 2,701 180,210
24
- 25
TABLE A.1. Consolidated Expenditures by Type of Schooi, by Source of Funds and by Province and Territory,Elementary-Secondary Education, 1973 - 74 Continued
TABLEAU A.1. Dépenses consolidées selon le type d'école, la provenance des fonds et la province et le territoire,enseignement élementaire et secondaire, 1973 - 74 suite
New Brunswick Nouveau-Bruinswick
Type of school
Type d'6cole
Source of funds
Provenance des fonds
Localtaxation
Taxeslocales
Provincialand terri Federaltorial goy- govern .ernments ment
Gouverne- Gouver-ments pre- nement
vinciaux federalet terri-toriaux
Fees
Droits
Othersources
Autresprove-nances
Total ex-penditures
Depensestotales
Public schools Ecoles publiques:
School boards Commissions scolaires
Departmental services. A!, :inistration, and otherServices, administrai; et, autres di:ipenses des
. minkteres et ministee de l'Education
Department of National Delence (Canada)tere de la Defense nationalc (Canada)
Stib-total lIotal partici
Federal schoo Ecoles federales:
Department of National Defenee (overseas) Minis-tere de la Defense nationale (outre-mer)
Indian and Eskimo education - 1 nseignen t
Indiens et aux Esquimau x
Penitentiaries Centres dc detention
Other federal agencies (overseas) Autres agencesfederates (outre-mer)
Sub-total Total pa rtid
Handicapped outside the public schools -'Handicapeshors des ecoles publiques
Government correspondence schools I coles offi-cielles de cours par correspondance
Reform schools E:coles de rehabilitation
Private schools Ecoles privet:,
Total
thousands of dollars - milliers de dollars
114,230
16,673
130,903
2,250
(3)
65
133,215
852
^
843
1,95
2,245
107
/2,352
4,047
3
423
426
1,648
1,648
223
1,871
115,082
18,321
843
134,246
7,245
07
2,352
2,250
65
1)4 6
139,559
25
26
TABLE A.1. Consolidated Expenditures by Type of School, by Source of Funds and by Province and Territory,Elementary-Secondary Education, 1973-74 Continued
TABLEAU A.1. Dépenses cotnsolidees selon le type d'école, la provenance des fonds et la province et le territoire,enseignement élémentaire et secopdaire, 1973-74 suite
Departmental services, administration. and otherServices. administration et auttes apenses desininist,...res et ministi.2re de IT dvcation 168,299 1,320 169,619
Department of National Defence (Canada) Minh-dc I Di:fense nationale (Canada I 3.699 3,699
Sub-total I otal parnel 553.403 1.124.64 4,759 5.893 105,761 1,794,580
1.ederal schook I col:,
Department of National D.,..Icnce (oversca0 \huh-ILTU dc la 1)....teit,e nauonale loutre-nierl
Indian and kkillio education I ii,eigneinent \Indiem et aux I ,quiindux 16,765 16,765
Penitentiaries (entre, de dC:tcry,on 533 533
Other fedend art:Ilk:Ws ol,erscas) aeences1,:amales (outrc-mer)
Sub-total Total partici 17,298 17.298
Handicapped outside the public hook Ilandicap."2,hors de, L:coles publique, 9,558 9,558
Government correspondence ....hook Lob.,dello. de cours par correspondance 266 240 506
Reform NC11001s odes de Rchablhial,n
Private school. I Loh:. priCc, 38,466 36,914 17,930 93.312
Total 553.403 1,173,056 22,057 43.047 123.691 1.915.254
2 6
27
TABLE A.1. Consolidated Expenditures by Type of School, by Source of Funds and by Province and Territory,Elementary-Secondary Education, 1973-74 Continued
TABLEAU A.1. Depenses consolidees selon le type d'école, la provenance des fonds et la province et k territoire,enseignement élémentaire et secondaire, 1973-74 suite
Ontario
Source of funds
Provenance des fonds
Ty pt of syhool
Type d'ecole
Localtaxation
Taxes..locales
Provincialand terri- Federaltorial goy- ,govern-ernments ment
..Gouverne- Gouver-ments pro- nement
vinciaux federal-et terri-toriaux
l'ees
Droits
Other Total ex-sources penditures
Autres Depensesprove- totalesnances
Public sk. book cole. publiques:
School boards Commissions scolaires
Departmental services. adininistration. and otherServices. administration et autres tkpcnscs des
ininkt&res et - Tnhiu1re dc ducation
Department of National Defence (Canada) Minis-terc de la Di:fcnse nationak (Canada)
Sub-total otal partiel
Federal sch)ol: Feoles 6:(krales:
Depar t men t of National Defence (overseas) MMis-tere de la Di:lense nationale (outre-mer)
Indian and Fskimo educationIndicns et aux Fsquimaux
Enseignement aux
Penitentiaries Centres de atention
Other federal agencies (overseas) Autres agencesIi7djrales (outre-mer)
Sub-total Total partici
Handicapped outside the public school: tIandieapehors des icolcs publiques
Government correspondence schools Fcoles offi-cielles de cours par correspondance
Reform schoOls icoles de raiabilitation
Private schools Fcoles privees
Total
779,878
779,878
779.878
thousands of dollars milliers de dollars
1.253.696
139.756
1.393.452
13.844
2.632
1,936
1,411.864
1,130
4,497
5,627
24,517
443
24.960
30,587
4.461
4,461
252
36.442
41,155
35,767
119
35,886
17,991
53,877
2,074.932
139,875
4,497
2,219,304
24,517
. 443
24.960
14.096
2,632
1.936
54,433
2,317,361
27
28
TABLE A.1. Consolidated Expenditures by Type of School, by Source of Funds and by Province and Territory,Elementary-Secondary Education, 1973- 74 Continued
TABLEAU A.1. Depenses consolidées selon le type d'école, la provenance des fonds et la province et le territoire,enseignement élémentaire et secondaire, 1973 -74 suite
Manitoba
Source of funds
Provenance des fonds
Type of school
Type cl'ecole
Localtaxation-
Taxeslocales
Provincialand terri-torial gov-ernments
Gouverne-ments pro-vinciauxet terri-toriaux
Federalgovern-ment
Gouver-nemcntfederal
Fees
Droits
Othersources
Autresprove-nances
Total ex-penditures
Depensestotales
Public schools - Ecoles publiques:
thousands of dollars milliers de dollars
School boards Commissions scolaires 100,007 124,385 486 725 969 226,572
Departmental services, administration, and otherServices, administration et , autres depenscs desministeres et ministere de ITducation 14,970 239 15,209
Department of National Defence (Canada)tere de la Defense nationale (Canada) 1,637 1,637
Sub-total Total partici 100,007 139,355 2,123 725 1,208 243,418
Federal schools Ecoles federalcs:
Department of National Defence (overscas1 Minis-tere de la Defense nationale (outre-mer)
Indian and Eskimo education - Enseignement auxIndiens et aux Esquimaux 22,187 22,187
Penitentiaries Centres de detention ,101 101
Other federal agencies (overseas) Autres agent:esfi:derales (outremcr)
Sub-total - Total partici 27,288 22,288
Handicapp.:d outside the public schools ilandicapeshors des Lows publiques 1,454 1,454
Government correspondelh ,ehools Ecolcs olli-cielles de cours par eorrespondance
Reform schools Ecoles de raabilitation 106 106
Private schools Loles privecs 2,517 3,133 5,650
Total 100,007 140,915 24,411 3,242 4,34 i 272,916
TABLE A.I.
TABLEAU A
29
Consolidated Expenditures by Type of School, Ir. T. :-.:uce of Funds and byElementary-Secondary Education, :973 - 74 Continued
.1. Depenses corsolid4es selon le type d'école, la provenance des fonds et la:4v ,:nen t eleMentaire et secondaire, 1973 - 74 suite
Saskatchewan
Source of funds
Provenance des fonds
Type of school
Type dcole
Public schools i:coks publiques:
School boards Comrnissions scolaires
Departmental services. administration, and otherServices, administration gm autres dt:penses desministisrscs et ministCre de FEducation
Department of National Defence (Canada) Minis-tCre de ai Dt:fense nationale (Canada)
Suirtotal Total partiel
Federal schools Ecoles fearales:
Department of National Defence (overseas) Minis-tiirc dc la Dt:fense nationale (outreiner)
..idian and Eskimo education Enseignement auxIndiens ct aux Fsquirnaux
Penitentiaries Centres dc dt:tention
Other. federal agencies (overseasi Autres ktencesfait:ales (o.itre-mer)
3ub-Zotal Total partiel
Handicapped outside the public schools -- Handicape!,hors.des ecoles publiques
Governmont correspondence schools hcoles offi-cielles cou:s par correspondance
Reform schools 1:.coles de raabilitation
Private schoots - Ecoles privi:es
Total
Province and Texitory,
province et territoire,
Provincialand terri- Federal
Local torial gov- govern- Other Total ex-taxation ernments ment Fees sources penditures
-Taxes Governe- Gohicr- Dr. .ts Autrcs Di:penses
loeales ments pro-vinciauxet terri-toriaux
nernentfCdtiral
prove-minces
totaics
thousands of dollar-. milliers de dollars
86,800 104,951 240 257 3,164 195,412
8.700 6 1,819 10.525
799 799
86,860 113,651 1,039 263 4,983 206,736
20,762 20,762
87 87
20.849 20,849
874 25 899
670 76 746
221 221
78 916 775 I ,76'.)
86,800 115,494 21,888 1,179 5,859 231,220
2 3
30
TABLE A.1. Consolidated Expenditures by Type of School, by Source of Funds and by Province and Territory,Elementary -Secondary Education, 1973-74 Continued
TABLEAU A.1. Dépenses consolidees selon le type d'écok, la provenance des,fonds et la province et le territoire,enseignement élementaire et secondaire, 1973-74 suite
Alberta
Source of funds
Provenance des fonds
Type of schooi
Type d'cole
Localtaxation
Taxeslocales
Provincialand terri-torial gov-crnnwnts
Governe-ments pro-vineiauxet terri-toriaux
Federalgovern-inent
Gouver-nementfedCral
Fees
Droits
OtherSources
Aut resprove-nances
Total ex-penditures
,Depenses
tot ales
PuHie schools I coles publiques:
School boards Commissions scoluires
Departmenta/ si.rvicos. administration, and otherServices. administration et autres &pokes 'desministres et ministi.:re .le l'Education . . .
Department of National Defence (Canada) Minis-tt.!re de la lk.feme nationale (Canada)
Sub-total Total partici
Eederal schook Loles
Department of National Defence (overseas) Minis-rc dc la DC.fenw nationak. (outre-mcr)
Indian and Eskimo education Enseignement auxIndiens et aux Esquimaux
Penitentiaries Centres de ddention
Other federal agencies (overseas) Autres agencesf6d6ia1es (outre-mer)
Sub-total Total partici
Handicapped outside the public schools Ilandicap6shors des Loles publiques
Government correspondence schools E.coles offi-cielles de cours par correspondance
Reform schools FIcoles de raabilitation
Private schools Ecok privees
Total
thousands of dollars millicrs de dollars
165,389 250,946 275 3,889 4./42 424,741
16,565 86 3,036 19,687
4,442 4,442
165,389 267.511 4,717 3,975 7,278 448,870
18,597 18,597
155 155
18,/52 18,752
2,100 70 2,170
1.584 298 1,882
118 118
7 /7 2.996 1.569 5.191
165,389 272,040 23,469 7,269 8.917 477.084
3 0
TABLE A L
TABLEAU A
31
Consolidated Expenditures by Type of SchOol, by.Source of Funds and byElementary-Secondary Education, 1973 - 74 Continued
.L Depenses consolidées selon le type d'ecole, la provenance des fonds et laenseignement elémentaire et secondaire, 1973 - 74 suite
British Columbia Colombie-Britannique
Province and Territory,
province et le territoire,
Source of funds
Provenance des fonds
Type of school
Type d'ecole
Localtaxation
--Taxeslocales
Provincialand terri-torial gov-ernments
Govcrne-ments pro-vinciau xet terri-toriaux
Federalgovern-
men t
Gouver-nenientfederal
lees_
Droits
Othersources
Autresprove-
nances
Total ex-penditures
DepensestOtales
Public schook Icoles publiques:
thousands of dollars - milliers de dollars
School boards Commissions scolaires 177,365 303,7161 274 17,050 498.405
Departmental services, administration, and otherServices, administration et autres depenws desminist&res et ministere de l'Educeion 18,800 1,581 20,381
Department of 'National Defence (Canada) Minis-tere de Ia Defense nationale (Canada) 1,348 1,348
Sub-total Total partici 177,365 322,516 1,622 18,631 520,134
Federal schools Lcolcs féderale3:
Department of National Defence (overseas) - Minis-tem de la Defense nationale (outre-mer)
an,I Eskimo education Enseignement auxIndiens et aux Esquimaux 21,903 21,903
Penitentiaries -.Centres de detention 316 ,316
Other federal agencies (overseas) - Autres agencesféderalcs (outre-mer)
Sub-total Total partici 22,219 22,219
Handicapped outside thc public schools Handicapeshors des ecoles publiqucs 1,459 1,459
Government corresponde.,oi. schools Ecoles offi-cielles de cours par corresponda.ice 728 728
Reform schools dc raahilitation 100 100
. SC11001S pikees 9,45 5 5,300 14,755
Total 177,365 324,803 23,841 9,455 23,931 559,395
31
r7.
7 32
TABLE A.1. Consolidated Expenditures by Type of School, by Source of Funds and by Province and Territory,Elementary-Secondary Education, 1973 - 74 Continued
TABLEAU A.1. Dépenses consolidées selon le type d'ecole, la provenance des fonds et la province et le territoire,enseignement élémentaire et secondaire, 1973 - 74 suite
Yukon
Type of school
Type-d'ecoIe
Source of funds-
Provenance des fonds
Provincialand terri- Federul
Local torial gov- govern- Other Total ex-taxation rn ments ment Fees sources penditures
-Taxes Governe- Gouver- Droits Autres Depenseslocales ments pro-
vinciauxet terri-toriaux
nemeatfederal
prove-nances
totales
Public schook Ecoles publ.ques:
School boards - Commissions scolaires
Departmental st vices, administration, and other -Services, administration et , autres depenses desministeres et ministere de l'Edueation
Department of National Defence (Canada) Minis-tere de la Defense nationale (Canada)
Sub-total Total panic!
Federal schools 1.coles federates:
Department of National Defence (overseas) Minis-tele de la Defense nationale (outre mer)
Indian and Eskimo education - Enseignement auxIndiens et aux Esquirn,-
Penitentiaries Centres de detention
Other federal agencies (overseas) Autres agencesfederates (outre-mer)
Sub-total Total partici
Handicapped outside the public schools Handicauéshors dcs ecoles publiques
Government coitesporidence schools Eeoles oft:cielles de cours par correspondance
RefOrm schools Ecoles de rehabilitation
Private schools Ecoles privees
Total
thousands of dollars milliers de dollars
7,518
328
7,846
11
7,857
1,38.5
1,385
1,385
76
22
98
98
7,594
350
7,944
1,385
1.385
11
9,340
3 2
- 33 -
TABLE A.1. Consolidated Expenditures by Type of School, by Source of Funds and by Province and Territory,Elementary-Secondary Education, 1973- 74 Continued
TABLEAU A.1. Dépenses consolidees selon le type d'ecole, la provenance des fonds et la province et le territoire,enseignement élémentaire et secondaire, 1973 - 74 suite
Northwest Territories Territoires du Nord-Ouest
Source of funds
Provenance des fonds
Type of school
Type d'ecolc
Provincialand terri- Federal
Lou,taxation
torial gov-ernments
govern-ment Fees
Othersources
Total ex-penditures-
Taxes Gouverne- Gouver- Droits Autres Depenseslocales ments pro-
vinciauxet terri-toriaux
nementféderal
prove-nances
totales
Public schools Ecolcs publiques:
School boards Commissions scolaires
Departmental services, administration, and other -Services, administration et autres depenses desminist&res et ininistere de l'Education
Department of National' Defence (Canada) - Minis-tem de la Defense nationale (Canada)
Sub-total Total partici
Federal schools - Lcolcs federales:
1?epartment of National Defence (overseas) - Minis-tere de la Defense nationale (outre-mer)
Indian and Eskimo education - Enseignement auxIndiens et aux Esquimaux
Penitentiaries Centres de detention
Other federal agencies (overseas) Autres agencesfederales (outre-mer)
Sth-iatal - Total partici
Ilandicappcd outside the public schools Handicapeshots des ecolcs publiques
Government correspondence schools Ecoles offi-cielles (le cours par correspondance
Reform schools Ecoles de rehabilitation-
Private schools Ecoles ptivecs
Total
686
686
686
thotrands of dollars milliers de dollars
21,895
2,600
24,495
9
24,504
7
7
7
140 22,728
144 2,744
284
284
25,472
9
25,481
3 3
- 34 -
TABLE A.1. Consolidated Expenditures by Type of School, by Source of Funds and by Province and Territory,Elementary-SecondarrEducation, 1973 - 74 Continued
TABLEAU A.1. Dépenses consolidées selon le type d'ecole, la provenance des fonds.et la province et le territoire,enseignement elémentaire et secondaire, 1973 - 74 suite
Overseas Outre-mer
.------77ourceof funds
Provenance des fonds
Type of school
Type crecole
Provincialand terri- Federal
Local torial gov- govern. Other Total ex-taxation ernments ment Fees sou rces penditures
- - - -Taxeslocales
Governe-ments-pro-vinciauxet terri-toriaux
Gouver-nementfederal
Droits Autresprove-
nances
Depensestot ales
Public schools - Ecoles publiques:
School boards - Commissions scolaires
Departmental services, administration, and otherServices, administiation et autres depenses desministitres et minil,tere de FEducation
Department of National Defence (Canada) Minis-tère de la Defense nationale (Canada)
Sub- total Total partici
Federal schools Lcoles f6dérales:
Department of Nationa, Defence (overseas) Minis-.tiire de la Defense nationale (outre-mer)
Indian and Eskimo education - Enseignernent auxIndiens et aux Esquimaux
Penitentiaries Centres de detention
Other federal agencies (overseas) Autres agencesfederates (outre.mer)
Sub-total - Total partici
Handicapped outside the public schools - Handicapeshors des ecoles publiques
Government correspondence schools - Ecoles offi-cielles de cours oar correspondanee
Reform schools - Ecoles de rehabilitation
Private schools - Ecoles privees
Total
thousands of dollars - milliers de-dollars
6,567
10,213
16,780
1.6,780
6,567
10,213
16,780
16,786
3 4
TABLE A.1. Consolidated
TABLEAU A.1. Depenses
35
Expenditures by Type of School, by Source of Funds and by Province and Territory,
consolidées selon le type d'ecoit, la provenance des fonds et la province et le territoire,enseignement elémentaire et secondaire, 1973 -74 fin
Undistributed N3n réparties
Source of funds
Provenance des fonds
Type of school
Type d'e'cole
.Lo cal
taxation
Taxeslocales
Provhcialand terri-
torial gov-ernments
Governe-ments pro-vinciauxet tent-toriauxi
Federalgovern-
ment
Gouver-nementfederal
Fees_
Droits
Othersources
Autresprove-nances
Total ex-penditures
Dépensestotales
Public schools Ecoles publiques:
School boards Commissions scolaires
Departmental services, administration, and otherServices, administration et . autres depenses desministeres et ministere de rEducation
Department of National Defence (Canada) Minis-tere de la Defense nationale (Canada)
Sub-total Total partici
Federal schook teoles feaerales:
Department of National Defence (overseas) Minis-tere de la Defense nationalc (outre-mer)
Indian and Eskimo education Enseignement auxbdiens et aux Esquimaux
Penitentiaries Centres de detention
Other federal agencies (overseas) Autres agencesfiderales (outre-mer)
Sub-total 7 Total partici
Handicapped outside the public schools Handicapeshors des ecoles publiques
Government correspondenec schools Ecoles offi-cielles de cours par correspondance
Reform schools Ecoles de rehabilitation
Private schools Ecoles privées
Total
thousands of dollar milliers de dollars
596
596
596
596
596
596
36 -
TABLE A.2. Federal Government Expenditures by Province and Territory, Elementary-Secondary Education,Fiscal Year Ended March 31, 1974
Province and territory
Type of expenditure
No.
New-found-
land
Terre-Neuve
PrinceEdwardisland
Ile:du-Prince-Edouard
NovaScotia
Nouvelle-Ecosse
NewBrunswick
Nouveau-Brunswick
Quebec Ontario Manitoba Saskat-chewan
1
2
3
4
5
Armed Forces dependants' education:
Department of National Defence schools:
Teachers' salaries
Other current operations
Capital expenditures
Less transfers
Net federal expenditures
6 Payments to other authorities
7 Sub-total Armed Forces dependants
8 Films, filmstrips and school broadcasts
9
10
11
12
13
14
16
17
18
19
20
Other costs of dementary arrd secondaryeducation.
Academic education in penitentiaries .
Education of Indians and Eskimos:
Federal schools:
Teachers' salaries
Administration and other currern opera-tions.
Capital expenditures
Transportation
Less reCoveries
Net federal expenditures
Payment to other authorities:
Public
Private
Sub-total Indians and Eskimos
Total federal expenditure
27
27
134
4,748
4,909
221
62
2
281
91
372
1,461
6
26
4
36
4
40
1,873
thousands of dollars - milliers de dollars
503 459
252 341
4
81
678 800
522 43
1,200 843
404 26
327 826
131 107
327 328
774 930
186 244
214 214
1,501 1,716
599
87 83
2,187 2,245
4,249 4,047
446
2,145 6,376 939 249
501 1,881 218 144
513 9 -- 284 6,437 16 25
2,875 1,829 1,141 368
824 2,668 496 431
'-3,699 4,497 1,637 799
70 900 282 19
990 230 204 221
533 443 101 87
2,462
6,840
2,029
625
49
11,907
3,743
1,115
16,765
22,057
3,570
10,029
1,299
1,369
111
16,156
3,499
8,808
4,404
.1,356
236
17,831
2,657
8,631
3,720
1,770
328
16,450
7,298 3,374 3,523
1,063 982 789
24,517 22,187 20,762
30,587 24,411 21,888
36
- 37 -
TABLEAU A.2. Depenses du gouvernement federal selon la province et le territoire, enseignement élémentaireet secondaire, armee financiere se terminant le 31 mars 1974
Alberta
BritishColuMbia
-Colombie-
Britan-nique
Yukon
thousands
NorthwestTerritories
:
Terri toiresdu Nord-
Ouest
of dollars
Ovetseas
Outre-nier
mailers di.
Undis-tributed
Nonreparties
-dollars
Total Province et territoire
Type de depense
Enseioement aux personnes a charge des tnem-bres des Forces armees:
18,597 21,903 1,385 130,588 Total partiel Indiens et Esquimaux 19
23.469 23,841 1,385 16,780 596 180,099 Total des depenses du gouvernement . . . 20
3 7
- 38
TABLE A.3. Provincial and Territorial Government Expenditures, Elementary-Secondary Education,Fiscal Year Ended March 31,1974
Type of expenditure
No.
1
2
3
4
5
6
7
9
10
11
13
14
15
16
I 7
18
19
20
21
22
23
24
Public school systems:
Grants to school boards
Province and territory
Services and supervision of Liementary andsecondary education:
Supervision and inspection
Audio-visual
Guidance
Curriculum
Examinations
Textbooks and school supplies
Regstra:
Other
Contributions to teachers' pensions
Administration and undistributable
Sub-total
Other expenditure related to elementary andsecondary education:
Handicapped
C.orrespondence schools
Reform schools
Grants to private schools
Gross provincial and territorial expenditure .
Less federal contributions
Net provincial and territorial expenditure . .
Sources of provincial and territorial funds:
Consolidated revenue fund
Federal contributions
Tui6on and other fees
Other sources
Total, sources of funds
Newfound-
land
Terre-neuve
96,981
PrinceEdward Nova
Island Scotia.Ile-du- Nouvelle-Prince- EcosseEdouard
NewBrunswick
Nouveau :Brunswick
Quebec
thousands of dollars - milliers de doll rs
26,202
1,4 72 464
376 19
1
4 16 27
168 9
3,612 391
2,037
1,721
106,783
2
780
27,479
2,149 56
13
51
108,983 27,54 8
3,360
105,623 27,54 8
102,253 27,495
3,360
57
3,313 53
108,983 27,548
3 8
92,725
568
574
297
111'
3,322
100
161
7,367
1,991
107,216
1.292
132
108,640
108,640
108,192
448
108,640
114,882
1,007
614
450
1,648
11;311
1,6 71
2,1 86
133,769
2,250
65
136,084
566
135,518
133,215
566
3
2,300
136,084
991,187
4,044
8,326
4,726
111,802
40,721
1,160,806
9,558
506
38,468
1,209,338
34,722
1,174,616
1,173,056
34,722
240
1,320
1,209,338
Ontario
1,253,849
548
13,598
4,238
9,502
99,810
12,179
1,393,724
14,161
2,632
1,936
1,412,453
132
1,412,321
1,411,864
132
252
205
1,412,453
Manitoba
127,970
825
367
735
2,851
1,857
6,390
2,184
143,179
1,454
106
144,739
3,585
141,154
140,915
3,585
239
144,739
TABLEAU A.3. Dépenses des gouvernements provnciaux et territoriaux, enseignement élëmentaire et secondaire,année financiire se terniinant le 31 mars 1974
I The provincial government assumed the financial revonsibility for scilool boards.2 Included in territorial grants.3 Includes only the dircct contributions of the federal government.4 Estimate.
Source: Statistics Canada, ducation, Science and Culture Division, Decade of Education Finance, 1960 - 1969, Catalogu,.
81-560,.Table 5, Financial Statistics of Education, 1969 and 1970, Catalogue 81-208, Table 13.
4 4
- 45 -
TABLEAU A.4. Revenus consolidés selon la province et le turitoire,enseignement élémentaire et secondaire 1960 a 1973 - fin
I L gouvernement provincial a pru la responsabilite financire des commissions scolaires.2 Compris dans les subventions territoriales.3 Nc comprend quc les contributions directes du gouvernement faecal.4 Estimation.
Source: Statistique Canada, Division de rédueation, science et culture. Unc decennie des finances de l'éducation, 1960 - 1969, no8 I560 au catalogue, tableau 5. Statistiques financieres de l'edueation, 1969 a 1970, ri0 81-208 au catalogue, tableau 13.
4 5
No.
- 46 -
TABLE A.S. Consolidated Expenditures by Type of School and by Province and Territory,Elementary-Secondary Education, 1960 to 1973 .
Province andterritory
Type of sol
1
2
3
4
5
6
7
8
9
10
11
12
13
Public schools:
1960
1961
1962
1963
1964 4.
1965
1966
1967
1968
1969
1970
1971
1971
14 1973
15 1960 - 1973
16 1965 - 1973
17 1970 - 1973
18
19
22
23
24
25
26
27
28
29
30
31
Federal schools:
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
32 1960 - 1973
33 1965 1973
34 1 1970 - 1973
New- Princefound- Edward Nova Ncwland Island Scotia Brunswick- Québec Ontario Manitoba
percentage variatk n variation en pourcentage(10.4)
(45.2)
109.1
4 8
(21.7) 143.4 21.9 295.6
13.1 , 226.5 4.6 22.3
65.1 75.2 (2.8) 42.9
2,109
2,394
2,621
2,853
3,085
3,558
4,547
4,835
4.776
4,506
5,032
4,798
5,599
5,650
167.9
58.8
12.3
658
680
712
1,256
1,322
2,131
4,478
6,113
5,059P
2,439
1,010
1,143
1,324
1,560
13'.1
(26.8)
54.5
- 49
\ TABLEAU A.S. Dépenses consolidees selon le type d'école et selon la province et le terrttoire,enseignement élémentaire et secondaire 1960 a 1973 - suite
Saskat-chewan
BritishColumbia
Alberta -I Colombie-
Britan-nique
Yukon
NortlivestTerritories
Territoiresdu Nord-
Ouest
OverFeasland undis-i tributed
Outre-meret non
reparties
TotalProvince ei territoire
Type d'6cole
No
thousands of dollars milliers de dollars
Ecoles privCes:
1,824 2,233 4,278 54,230 1960 1
2.123 2,960 4,875 60,086 1961 2
2,004 3,202 5,400 67,996 1962 3
2,152 3,368 6,893 74,376 1963 4
2,560 3,575 8.181 80,456 1964 5
1,907 4,961 8,939 85,472 1965 6
2,627 4,009 9,303 91,631 1966 7
2,548 4.517 10,350 89,779 1967 8
2.573 4,899 11,165 91.974P 1968 9
2,362 5.111 12,505 124,314P 1969 10
1,622 4.857 11,481 121,324 1970 11
1,930 6,160 13,701 144,562 1971 12
1.230 6,513 15,718 156,184 1972 13
1,769 5.292 14.755 178,462 1973' 14
percentage varia ion variation en pour entage(3.0) 137.0 1 244.9 229.1 1960 - 1973 15
(7.2) 6.7 65.1 108.8 1965 - 1973 16
(9.1) I 9.0 1 28.5 47.1 1970 - 1973 17
thousands of dollars mifliers de dollarsAaffes ty.pes d'écoles:
923 1.389 1,281 52 1 20,750 1960 18
902 1,638 1,276 42 4 19,024 1961 19
976 1,654 1,273 52 3 21,479 1962 20
1,210 1,739 1,927 66 4 22,165 1963 21
1,128 ! 1,961 2,329 87 30 25,601 1964 22
1,212 2,222 1,902 116 45 36,424 1965 I 23
1,305 2,533 1.655 177 I 24 44,322 1966 1 24
1,583 2,758 1.663 210 22 57,711 1967 25
1,470P 3,078P 1,794 215P 35 65.114 1968 26
1,658 3,346 2.606 232 973 24 69,734 1969 ' 27
2,007 2.534 1.701 28 I 21 33,932 1970 28
2,118 2,830 1.845 30 14 39.145 1971 29
2,053 3.292 2.026 27 14 42,665 1972 I 30
1.866 I 4.170 2.287 11 I 9 44,881 1973; 31
percentie variation variatior en pour 'entage102.2 200.2 78.5 I (78.8) I 800.0 116.3 1960 - 1973 31
54.0 87.7 I 20.2 I (90-5) (80.0) 23.2 1965 - 1973 ' 33
(7.0) 64.6 34.5 I (60.7) I (57.1) 32.3 1970 - 1973 ! 14
I Estimation.
4 9-
- 50 -
TABLE A.S. Consolidated Expendltu es by Type of School and by Province and Tenliory,
Elementary-Secondary ucation, 1960 to 1973 - Concluded
No.
New- PrincProvince and ten itory found- Edwar Nova
land Island Scotia
Type of school NTerre-Neuve
ile-clu-,Prince-
ouvelle-..cosse
Edouard
'N
Total:
1 1960 19,881
1961 20,557
3 1961 21,844
4 1963 24,453
5 1964 28,077
1965 29,887
7 1966 36,888
1967 46,574
9 1968 57,328P
10 1969 62,649
11 1970 77,134
1: 1971 92,216
13 1972 102,775
14 1973 138.123
15 1960 1973 594.8
16 1965 - 1973 362.2
17 1970 1973 79.1
1
NewBrunswick
Nouveau-Brunswick
Quebec Ontario Manitoba
thousands o dollars - milliers de dollars
4,214 44,048 31,894 329,438 481,844
4,779 46,964 34,567 396,500 541,696
5,482 53,376 36,915 430,627 751,644
6.692 57,656 40,660 485,409 729,598
7,016 61,141 43,459 578,789 775,632
.7,817 64,125 47,498 698,423 837,923
9,500 71,990 67.961 755,451 1,084,696
11,414 87,675 69,983 854,779 1,282,513
12,936P '105,424P 95,382P 1,020,02 /P. 1,451,101P
15,476 113,264 111,613 .1,159,231 1,712,653
17,392 132,622 118,674 1,355,331 1,872,852
20,190 144,777 1121,439 1,620,083 2,065,362
24.162 161,164 128,906 1,594,644 1'2,190,863
29,557 180,210 139,559 1,915.254 ;2,317,361
1
percenta.,:e variation variation en poureentage
601.4
2-'8 1
69.9
309.1
i81.0
337.6 481.4 380.9
193.8 174.2 161.0
17.6 41.3 23,7
63,859
71,176
75,135
80,925
86,971
109,496
117 800
143,583
162,895
P3,370
204,965
229,799
240,674
272.916
327.4
149.2
33.2
Source: Statistics Canada, Education. Science and Culture Division, Decade ol Education Finance, 1960 - 1969, Catalogue 81-560,
Table 4, Financial Statistics of Education 1969 and 19 70. Catalogue 81-208, Table 12.
51
TABLEAU A.S. Depenses consolidees sclera le type d'é'cole et iielon la province et le territoire,enseignement élémentaire et .4v.;ondairc, 1960 a 1973 fin
Sas.kat-chewan
79,670
86.592
87.336
93,399
105,555
116.277
135,212
154,107
166,420P
179,373
188,049
194,504
211,427
231,220
190.2
98.9
23.0
Alberta
BritishColumbia
Colombie-13ritan-nique
Yukon
OverseasNorthwest and undis-Territories tribute('
Territoires Outre-merdu Nord- et non
Ouest reparties
thousands of dollars n illicrs de dollars
122.830 134.765 2.653 7,864
135,778 14 3,894 2,466 8,051
172,363 154.667 4.47 8 8,309
171.694 171.541 3,419 9.543
168.567 192.286 3,029 10,135
194,791 230.745 3,849 14.856
234.532 253,401 3,353 13,016
264,319 284,938 4.879 15,274
297,442 365.954 4,966P 18,272P
330,179 373.151 7.070 22,347
371.765 415.251 5,800 17,734
405,664 449,689 6.51 23,865
439,628 493.805 10.55\1 25,993
477,084 55 9.395 9,340 25,481
Province et territoire
Total
Total:
5,334 1.328,294 1960
6,439 1.499,459 1961
6,606 1.808,782 1962
4.088 1,879,077 1963
5.499 2,066.156 1964
5.106 2,410,798 1965
7,142 2,790.942 1966
10,000 3.230,038 1967
16.971 3,775,118P 1968
21.045 4.281,42 I P 1969
22,897 4.800,466 1 V70
19,664 5,393,823 1971
17,967 5.642,565 1972
17,376 6,312,881 1973
percentage yam non van. ti?n en pm reentage288.4 315.1 252.1 , 224.0 225.8
144.9
28.3
14 2.4
34.7
375.3
142.7 71.5 240.3 161.9
61.0 43.7 (24.1)
Type d'ecole
No
1960 - 1973
1965 - 1973
31.5 1970 1973
1
3
4
5
6
7
8
9
10
11
17
13
14
15
16
17
Source: Statistique Canada. Division de l'jdueation. science: et culture. Une decennk des finances de reducation, 1960 - I 969,no81-560 au catalogin. tableau 4, Satistiques financieres tie leducation. 1;q59 el 1970. no 81-208 au cAalogue, tableau 12.
5 1
52
TABLE A.6. Gross Federal Government Expenditures by Province and Territory, Elementary-Secondary Education,
1970 - 71 to 1973 -
TABLEAU A.6. Depenses brutes du gouvernement fédéral selon la province et le territoire, enseignement élémentaireet secondaire, 1970 - 71 a 1973 - 74
Fiscal years
Annees tinancieres
Provinces or territories-
Provinces ou territoires
1970 - 71 1971 - 72 1972-73 1973 - 74
housands of dollars de dollars
Newfoundland - Terre-Neuve 2,921 3,822 4,909
Prince Edward Island ile-du-Prince-douard 2,429 1,554 2,411 1,875
Nova Scotia Nouvelle-cosse 11,557 5,849 5,128 4,330
New Brunswick Nouveau-Brunswick 12,018 5,975 2,591 4.047
Québec 94.877 .43,561 17,618 22.390
Ontario 53.860 33.558 32,965 37.13S
Manitoba 28,472 25.896 19,863 24,663
Saskatchewan 22,807 18.149 13,455 22.241
Alberta 19,561 18,889 19.236 24,633
British Columbia Colombie-dritannique 23,259 20,763 21,781 24.008
S.Ilfee Statistique Canada, Comptes nationaux des rerenus et des depenses. Systeme des :omptes natio,aux, trUnostriel, n° 13-001 au catalogue, tableau 11.2 Sourve Stanstique Canada, ilnd, tableau 4.
S.,11riC Statistique Canada, Prix et indices der prix. no 62-002 all catalogue.1 9- uis c Statistique Canada. Population estimative du Canada par province, no 92-201 au eatalopo,
Statistique Cahada, La population active. n° 71.001 au catvlogue. tableau 32." 1 .titnation.
TABLEAU A.9. Variation en pourcentage des devres totales affectees aux fins de l'enseignenient eletnentaire et secondaire par rapport a
STATISTIQUES FINANCIERES DES COMMISSIONS SCOLAIRES
'5 6
58
Chart 8.1
School Board Revenues and Expenditures, 1973
Revenus et dépenses des commissions scolaires, 1973
Id, 1nr
!ic "COI racililies
Revenues -- Revenus$5,332,286
;le autres
,edeiril quireinireny
,orviCei.5 ducatifs
3 4%
Lc,rl ilovernmentl,.,cal
Expenditures Dépenses$5,361,100
By functionsPar rubrique
d7c4.i:Tit
Provincial governmentGouvernement
By economic classificationPar classification économique
.rir
Graphique 8.1
Capital expenditures\ ImmoOdisations
Debt chargr sSurvic.S.: de la dr,trr,
Ott-len:AAtitresi2i
2 VI
civilni irlp0rc1i!Lir.,S&T (17,.,,,.-{rre
2
qi cririr,'
; .?I trIon,,,c( cOrnhn'IS 10'; trans de voydric
ItE
5 7
Siippin,s and servicesFatirnitines rd services
(iii fitolsorrilrl
I
Salaries and wagesTranemerns et salaires
Fringe benefitsBenefices inaFgalaulx
Fees and contractual !its vicesHenoratres et ServiCe, crwrractitols
59 - ,
Chart B. 2 Graphique B. 2
Percentage Distnbution of School Board Revenues for Selected Years
Repartition en pourcentage das revenus des commissions sco:aires, pour certairos armee!
Years
Anr-irees
Sources
1960
1965
1970
19751
Localgovernment-
Gouvernementlocal
Provincialgovernment
Gouver-nementprovincial
Federalovernment
I Gouve-r-nementfedora!
Fees-DrOitS
Other
Autres
57.8 39.6 0.6 2.0
51.8 46.0 ,! 0.4 0.4 1.4
42.3 55.6 0.7 0.5 0.9
36.4 59.9 0.8 0.4 2.5
Estimate. Estimation.
During the past 15 years the proportion of funds pro,ided locally and provincially has reversed. This trendhas been accentuated somewhat by Newfoundland, Prince Edward Island and New Brunswick where the localcontribution has become virtually non-existent.
Pendant les 15 derniéres années, la proportion des fonds de provenance locale et provinciale s'est inversee.Cette tendance s'est accentuee quelque peu a Terre-Neuve, a rile-du-Prince-Edouard et au Nouveau-BrunswickoU la participation financiere locale est dei/enue virtuellement inexistante.
Chart B. 3 Graphique B. 3
Percentage Distribution of School Board Expenditures for Selected Years
Repartition en pourcentage des dépenses des commissions scolaires pour certaines années
The distribution of expenditures has remained relatively constant over the past 15 years. There are, however,significant differences provincially as shown in Table B. 9.
La distribution des depenses est demeurée relativement constante au cours des 15 dernières années. II y a cepen .dant, des dif ferences interprovinciales significatives telles qu'illustrées au tableau B. 9.
5 8
Chart
Expenditures(1) per Studen'
Dépenses(1) par étudiant, d
Dollars1,400 Base year
Armee de ease1971 100
1,200 -- 1111 Curren! dollars
Deflated by the IDegontle selon
1,000
1970
° Estimates -- Estimations
(1) Includet; 50th departmental servserirceS rhrnisterrrds et Ms dept.',
From 1970 to 197by the CPI the iiDe 1970 a 1975,degonfIees a l'ai
B.4
ollars1400
1 ,200
1 , 000
600
- 400
- 200
Chart B.5
- 61 -
Expenditures1.2 per Student by Province, 1970 - 1975
Damns& par étudiant selon I. province, 1970 - 1975
Percentage increase -. 1970. 1975 - Pourcentor d'augrnenta-t ion 94.2 81.7 73 A 103,1 57.5
1 Includes both departmental services and school board expenditures reduced by adult education expenditures. - Comprend le cogt des services ministerial, etles depenses des commissions scolaires desquels les dépenseide reducation permanente ont ate enlevees.
2 See methodology D. 6. - Voir methodologie D. 6.3 Estimate. - Estimation.4 See methodology D. 7. - Voir methodologie D. 7.
Between 1970 and 1975 the average expenditures per pupil increaser' by 57.5% for all provinces combined,varying from 41.9% in Ontario to 141.6% in Prince Edward Island. Seven provinces were well above the averagewhile New Brunswick, Quebec and Ontario were slightly below.
De 1970 et 1975 les dépenses par étudiant se sont accrues de 57,5 % pour l'ensemble des province's, variantde 41.9 % en Ontario a 141.6 % a l'ile-du.Prince.Edouard. Sept provinces ataient bien au-dessus de la moyennealuis que le Nouveau-Brunswick, le Québec et l'Ontario étaient lègerement au-dessous.
6 0
62 -
Chart - B.6
Interprovincial Variation of Expenditures 0) per Pupil, 1970-1975
variation interprovinciale des dépenses par étudiant, 1970-1975
No disparity Absence de disparite
Graphique - B.6
5
10
25
130
1970
1 1
1971 1972
(1) Includes bo;t1 departmental services and school board expenditures Comprendle coat des sen,ices ministeriels et /es depenses des commissions scolaires.
G v Coefficient of variation - Coefficient da variation
EstimateS - Estimations
See methcdology D 7. - \km* merhodologie D 7
1973 1974*
Between 1970 and 1974, the provincial disparity in expenditures per student constantly decreased; however,according to estimates, the trend appears to have been arrested ar d perhaps reversed after 1974.
Les disparites provinciales des depenses par etudiant se soot constamment amenuisees a partir de 1970; cependant,
mon des estimations, il semble que cette tendance s'est renversee a partir de 1974.
6 1
1975'30
- 64
TABLE B.I. School Board Revenues by Province and Territory, 1973
Province andterritory
INew- Prince Edward I 1 NeW1 foundland Island Nova Scoria ' Brunsw:ck
1 The provincial goveinment assumed the financial responsibility for school boards.2 Included in territorial grants.
Includes provincial government grants to reduce local taxation in the amount of $80.007.000.4 Includes only the direct contributions of the federal government.5 The large proportion of revenues coming from "other" sources in Newfoundland is due to differences in definitions.
TABLE B.2. School 11,3ard Expenditures by Function and by Province and Territory, 1973
FunctionNo.i
1-
I 1 Administration
2 Instruction and educational services .....3 Adult education
4 Attendance, health and food services and otheroperating expenses.
5 School facilities services
Province andterritory
Ntw-fouridland
Terre-Neuve
Prince EdwardIskInd Nova Scotie
NouTielle-Edouard Fcosse
r-7 !ew
-Nou,eam:
Brunswick
QuCbccP
6
7
3,330
62,244
1.130
9,862
Transporcation (,559
Capital expenditures (non-allocable) 17.395
Debt charges 4,350
9 Total 104,870_L
I Adult education is provided outside thc school board system.2 These expenditures ars: made r.t the Department of Education level.
housands of dollars - milliers de dollars
Ontario Manitoba
712 1,616 3,319 64.265 49.879
14.143 111,714 80,562 968,591 1,379.151
_ 1 788 467 40.881 8,956
18 1,327 458 37,464 21.195
1.624 14,825 13,147 152.955 257.304
2,058 9,466 7.904 90,775 /7.241
268 3.075 _ 2 57.335
2,247 10,452 _ 2 185,944 1Q9.228
21,070 155,265 105.857 1,540,875 2,050,289
6 3
8,16-
150.636
512
616
22.096
11,586
7.708
18.981
220.302
65
TABLEAU B.1. Revenus des commissions scolaires scion la province et le territoire. 1973
Saskat-chewan Alberta
1 BritishJ Columbia
Colorabie-Britannique
Ylikon
NorthwestTerritories Province ct
Canada territoireTerr:toircs duNordOuest Revenus
thousands of dollars nuPiers de dollars86.800 165.389 I 177.365 ..2 1 686 1.930,986 Tnip3rs lor:oix
I I.e couiernement provincial a pris la responsabilite linancire des commissions scolaires.2 Commis dans les subventions territoriales.3 Ccci eommend les subventions du gouvernement provincial de 580,007.000 destinLs S rkiluire les taxes locales.4 MI coniprend que les contributions directes du irauvernement5 L'importante proportion des revenus provenant dc sources divems S Terre-Neuve est c3us,;i: par des ditiv'rences de iktinitions.
TABLEAU B.2. Depenses des commissions scolaires par rubrique et selon la providee et le territoire. 1973
Saskat-chewan Alberta
j Britishj Columbia
Colombic-Britannique
thousands of dollars
NorthwestTerritories
YukonTerritoire duNordOuest
... .: .
milliers de dollars
Province etCanada territoire
Rubrique
6.05!, 15.747 I 11.423 i 474 I 1,479 167,397 , Administration
193,192 434730 501.887 8,244 24.519 5,361,100 Total ,
I
L'aucation permaneme ne rclese pas dela oinktence des comniissmris wolaircs dans vette province.2 Ces diMenses stint elrectuCes par Ic ininisti:re de 1.1 diication.
No
1
6
9
10
11
12
13
14
15
16
17
18
No
2
3
4
6
9
_
66
TABLE B.3. School Board Expenditures by Function and by Province and Territory, 1973
capital expenditures and siebt charges arc borne bv the Departiuen. of Education, the percentages shown below are
artificiall) high compared %+ itlt other provinces. For eNample. had these expenditures twen made b!..! the school boards. the percentagedevoted to "Instruction and 1..lucational Ser ices- ould have been 67.3'1:.
TABLE B.4. Schoo: Board Expenditures by Economic Classification and
I Included with "ffinge benefits".2 Expenditures are assumed by the Department ot 1 dueation.
3 See methodology D.9. 65
117,514 87,606 999;899 1.412,3041153,745
1.902 2,347 41,447 61.845! 3.620
139 312 7.892 6.665: 666
306 .530 9.485 3.4271
10.571 12,269 106.690 190,177 22,940
4,510 1.914 149,199 87,365 4.982
7(.659 879 40.309 13.447 6.543
14.663 2 185.954 275,059 27,806
153.265 1105,857 '1,540.875 12.050.289:220,302
- 67 -
TABLEAU B.3. Dépenses des commissions scolaires par rubrique et selon la province et le territoire, 1973
Saskat-chewan
Alberta
BritishColumbia
Colombie-Britanniquc
NorthwestTerritories
Yukon CanadaTerritoiro duNord-Ouest
Province etterritoirc
per cent pooreentage
N°
3.6 1 3.6 !
!
1.3 5.8 6.1 3.1 Administration
69.5 66.3 67.0 50.8 52.0 i 66.1 Enseignement et services edocatif 2
0.3 0.6 ' 0.6 0.5 3.3 1.1 Education permanente 3
0.1: 2.0 0.9 12.8 : 1,4 Frequentation scolaire, service da sante, services ali-mentaircs et a Litres depenses d'e \ ploitation.
4
9.5 11.6 14.3 17.2 11.5 Services de requipement scolaire 5
9.1 5.1 2.0 1.7 4.8 Transport
1.3 2.0 1.0 24.8 24.1 2.0 Dépenses en immobilisations (non-réparties)
6.1 10.8 10.8 10.0 Service de la dette
100.0 100.0 100.0 1 100.0 100.0 100.0 Total i 9
I .. .. L
Lo depen:es en immobilisations et le service de la dette etant sous la responsahilite do minktére de PEducation. les poureentagesci-haut illustres sont artificiellement eleves comparativement aus autres provinces. Par exemple, lc pourcentage des dépensesaffectt:es1-enseignement et services eMicatils- n'auraient ete que de 61.3 ': si les depenses en immobilisations et le service de la dette uvaient t:tt:dirt:clement défrayt:es gar 10 CO111111k,a(WIS scolairec,
TABLEAU B.4. Depenses des commissions scolaires selon la classification economique etselon la province et le territoire, 1973
Sask.,t-chess an
.AlbertaColumbia
Yukon
NorthwestTerritories
CanadaTerritoires du !
Nord-Ouest
Province etterritoire
, -----Classil leation economique
'i
N°! ---r __
137.521
2.5S1
574
167
73,485
11,193
5.082
14.468
195.192
thousand: of dolf;rs306.196 361,368 1
8.247 10.729
1.229. 2,375
1.648 1
36,665 49,019
11,529 7,259
. 3,610 12,565
55,606 59.072
434,730 501,887
unlliers de dollars3.531 11,114
290 913
422 1,688
43 125
426 1.509
369 1.200
t .115 2,058
2,048 5,912
8,244 24,519
3,670.452
135,462
22.249
15.953
461,709
297,435
92,469
. 665.371
5,361.100
I Compris dans les -avantages sociall2 Les diperlse iont prie en charge par le min ish.:re de IT dueation.3 Vim. imethildolcip.. 1).9.
6 6
t
: Traitements et salaircsi 1
Avantages sociaus 1
Frais de voyage : 3
Formation du personnel
! Fourniture: et services
llonoraires et services contractuels 6
Autres depenses d'eNploitation 7
Immobilisation \ : 8
Total3
- 68 -
TABLE B.S. School Board Expendii_ues by Economic Classification and by Provinceand Territory, 1973
8 Capi tal expenditures 20.7 14.4 9.6 12.1 13.4' 12.6
9 Tot al 100.0 100.0 100.0 100.0 100.0 100.0 100.0
I Because capital expenditures and deh charges are borne by the Department of Education, the percentage shown below areartificially high compared with other provinces. For example, had these expenditures been made by the school- boards, the percentagedevoted to "salaries and wages" would have been 73.2%.
2 Included in "fringe benefits".
TABLE B.6. School Board Expenditures by Function ar! by Economic Classification, 1973
FunctionNo.
Economic ciassificatioh Salaries and Fringe Travel Personnel Supplies andwages benefits expenses training services
- -Traitemer.ts Avantages Frais de Formation Fourniturecet salaires sociaux voyage du personnel et services
1
2
4
5
6
7
8
Administration
Instruction and educational services
Adult education
Attendance, health and food services and operatingexpenses.
TABLEAU B.5. Dépenses des commissions scolaires selon la classification économique et selon la provinceet le territoire, 1973
Sa3kat-chewan Alberti
BritishColuin'oia
Colombie-Britannique
Yukon
NorthwestTerritories
.
Territoires duNord-Ouest
Canada
70.5 70.4
1.1 1.9
0.3 0.3
0.2 0.4
12.0 8.4
5.7 5,0
2.6 0.8
7.4 12.8
100.0 100.0
per cent - pourcentage
72.0 42.8
2_0
0.5
_ 2
9.8
1.4
2.5
11.8
100.0
3.5
5.1
0.5
5.2
4.5
13.5
24.9
100.0
45.3 681
3.7 2.5
6.9 0.4
0.5 0.3
6.2 8.6
4.9 5.6
8.4 1.7
24.1 12.4
100.0 100.0
Province and territory
Classification economiqueNo
Traitements et salaires
Avantages sociaux
Frais de voyage
Formation du personnel
Fournitures c rvices
Honoraires et services contrat .215
Autres aepenses
Immohilisations
Total
1
2
3
4
5
6
7
8
9
I Les depenses en immobilisations et le serv.ce de la dette etan sous la responsabilite du ministere de l'Education, leS pourcen agesci-haut illustres sont artificiellement Cleves comparativement aux autres provinces. Par exemple, le pourcentage des depenses affectees aux"traitements et salaires" n'auraient etc que de 73.2 `,7e si les depenses en immobilisations et le service.de la dette auraient ete directementdefrayees par les commissions scOlaires.
2 Compris dans Ics "avantages socianx".
TABLEAU B.,6. Depenses des commissions scolaires par rubrique et classification 6conomique, 1973
N._locerand--contractsservices
_Honoraires etservices con-
tractuels
Other operatingexpenditure
Au tres dé- pensesd'exploitation
Capitalexpenditures
linmo- bi-lisations
TotalClassification jconomique
RubriqueNo
dollars
Canada
19,320,366 13.177,611 873,322 167.397,345
8,853,608 17.652.044 12,846,897 3,544.029.068
3.095.464 2.204.127 36,627 58.585,621
5.131.936 39,988,043 101,386 76,940,032
73,839.912 12,072,165 3,522,676 614,364,693
! h .194,035 7.374.938 3,901,413 255,695.009
109.769.153 109,769.153
N. 534,318,954 534.318,954
297,435,321 92.468.928 665.370,428 5,361,099,875
Administration
Enseignement et services educatifs
l'oducation permanente
1
2
3
Frequentation scolaire, services de sante, :ervices alimen- 4taires et autres depenses d'exploitation.
Services de l'e!quipement scolaire
Transport
Dépenses en in -obilisations (non-reparties)
Service de la dette
Total
6 8
5
6
7
8
9
70 -
TA.BLE B.6. School Board Upenditures by Function and by Economic Classification 1973 Continued
Economic. classification
1
Salaries and ! : Travel j Peisonnel Supi,lies and
1 wages Fringe hvnefits expe;o:: i training services
i -Trai tenter t: Avantage: Frais de ; I Formation Fournitures
1 unction, et salaires sot:13u \ voyage 1 du personnel et WrvIces
No.". ..1
1 Administration2 Instruction and educational services3 .Adult education I4 ttendance health and food services and operating
expenses.
5 S;hool facilities services6 Transportation7 Capital expenditures (non-allocable)14 Deb) charp:.
9 Total
10 Administration1 1. Instruction and educational services12 Adult education I13 . Attendance, hcalth and food services and operating
- expenses,1
14 i School facilities services15 1 ransportat ion16 Capital e \ penditures (non-allocable117 11)eht charges
percent un vanal! )11 variation crl pourccill;o:-2'-'4.- 483.4 543.8 532.6 I 3.0I19.8 456.314;',.1 1 303 4 304.6 266.5 7.8 213.8
52.1 ! Ii 2,1 108.5 79.8 I 4.152.2 54.9I 1._
Province et territoire
Autres:1960196119671963
11996654
19661967
1 8
1968 91969. 1019701971 12
1972(-
1973 14
19743 15
19753 16
Reven us
No
3
4
5
3 6
7
1960 - 19751965 - 19751970 - 1975
Total des rovenus:1960196119621963
1964196519661967
196819691970197:
197219731974319753
1960 - 19751965 - 19751070 - 1975
17
18
19
2111
23
24
2627
/93.0
31
3'333435
16
3718
L.e gouvcinemcnt provincial a pfl, la tcyon,al',ilil ri;lanCiL : dcs commissions scolaires.2 comprk oans le, subventions territonales.3 I stimatlon.4 No compronil Th. le, contribution, directo, du i7otivernement
8 2
84
TABLE 8.9. School Board Expenditures by Province and Territory, 1960 to 1975
I 1111:11.1(1C t rittge Iteitetit2 i'.stirnate.3 Direct expenditure ot itrovincial governinc,o.
Source: Stan\ tit-. Canada. I'ducation, Science and Culture Decade ol Education Finance, /96(1- /917', Catalogue
81-5(0. Table 4. ii)Finahcial Statistics of Educ(1 tion, I WO) and I 9'0, Catalogue 81-208. Tabrle 12.
9 3
TABLEAU B.9. Depenses des commissiihl, scolaires selon la province et le territoire, 1960 1975 tin
SaskA6ill \ thccia 1 Aim
Nor111.,Nestrritorics
I criltoircs du\-rd-()iicst
1
thousands (lc doll:irs
70,0511 112.107
75,766 122.910
7.4.81 1 145.596 .
81.752 150.111
150.906
99,771 164.597
100,841 1911.824,
12 2.611 224.427
136.312 261.0".'0
1.50.256 299.449
164.636 360.218
179.150 400.559
195.192 434.730
211,586 484,653
740,430 507.720
,5 1. s ! 425.7
1
1-r.0 1 259.4 i
I I 7.534 1.395 339
1-26.654 1.601 500
135.430 2.755 466
149.649 2, (11; 43(1
104.715 1.815 391
185.334 2.405 4 78
213.765 2.752 570
24 7.429 608
285.106 3.523 814
;22..., 5.421 867
360.769 4.908 ,
400,302 ,5.158 18.944
438.157 8,(1 7,1 23,023
501,857 8.244 24,519
:0)4.1912 5.115 34.4 76
752.3772 5.525 41.416
N,111:111711 7 drlaillm 1771 pourcent;qii...
540.1
306.0.;
[
1
1
6,4 105.5 i... I
1 _L
1 ('oni)'rimo
53 '.6
7:4).
79.8 I_
12.117.1
5,:64.4
4,362.9
17'7 liciictii..C. i7l.11401.ius.2 f silm,011,11.- tntrmsc dircL1s. du i.'.061CIl1eIl1C111 provini.1:11.
tcrritoirc
,c,,l17'11119ti17
Di:pciiws; 101:117.7.
1.132.362 1960
1.265.443 1961
1,410.504 1962
1.566.827 1063
1.772.452 1964
2.010.433 1965
2.274,491 1966
21672,h49 1967
3.169.617 1968
3.639.434 1969
4,0771627 1970
4.447.103 1971
4.823.697 1.)72
5,361.100 1973
5.634,216 Ll742
6,211.962 19752
448.6 l',00 19'5
209.i; 1965 197cill
52.3 1970 - 19115 a
N"
4
6
13
14
15
16
18
19
S0urc1: Stati,thpi... C,Inada. Division de 1'C:dui:own, science 0 ,21.11turc: 11 Line divennie des pnancev de li,ducatirm, 1960 - / 069,::" 81-560 Au c,o,llol...... Libl,....01 4. io Staricriques finagcii.;re:: de ll'cluca t ion, / 969 ct /970, no 81-208 au cat:do:nit:, tableau 12.
9
TAR F B.10. Total Expendituresl in Relation to Selected Socio-economic Indicators by Province, 1970 to 1975
1 ., .I1 Includes both Eh:Num.:11A servi,,, and !tool board expenditure,.2 See definitions3 Reported ;() equivalent.4 Set: met hodol or s 1).6.5 Source: Statistics Cicada, .%altorral I9c,r(It..;nd .,11111, SI 1! Quarterl ,6 Source: Statistics Canada, FclIlIklled Thpulation (II Canada 01 Pn(rmec. 91.201. Annuat.7 Sec definffions8 See definitions 1,.7.9 I. stimate.
10 Adult education is provided !side the ,, 10..1 1.0,ird
9 7
13.001. hide 4.
- 99 --
TABLEAU B.10. Depenses totales I par rapport A certains indices socio-economiques, ielon la provirde, 1970 A 1975 lin
1 (C H) J X. g' - .1 / L M (C -: L) N , 0 (D4.- N1 P (I' 1) 1.-)11" i .11 R (1' ÷ L1
43.3 19.6 28.2 18.1 29.6 13.7) 0.4 79.3 60.5 62.5 Po ur een t age d'augmentation 421970 - 1975
1.Comprend le cout des services e les d..,pences d commissions wolaires.2 Voir danitions E.5.3 Inscri! en i'quivalent plcin-tcmps.4 Voir methodologie 0 .6.5 Source: Statistmuc Canada. Comptes natumaux dei revenus et des frpenses. Systi-mt des- Onnpres nal.9naux, rirneii rid. n" 13-001 au catalogue. tableau 4'..6 SOUrCe: Statistique Canada. Population estimative du Canada par province, no 91-201 au catalogue. Jon Pel.7 Voir dainitions E6.8 Voir dainitions L.7.9 Estimation.
L'education permanente ry: releve pas de la cum p.:te ric: des commissions scolanes dans eettc
9 8
SECTION C
PRIVATE SCHOOL FINANCIAL STATISTICS
STATISTIQUES FINANCIERES DES ECOLES PRIVEES
9 9
102-
Chart C.I
Graphique C.I
Percentage Distribution of Revenues and Expenditures, Private
Elementary-SecondarySchools(1), 1973-74
Repartition en pourcentage des revenus et dépenses, écoles élémentaires
et secondaires privées(1), 1973-74
InstructiLaEnse,gnement
OtherAutres
Stioc,..m.ed tram a publicor separate schuol board
Pecii done corninissienbi.blique du senaree
Governmnnt 12)GouyeiMer-nnt (2)
ByfunctionPar rubrIgue
Itivenues Revenus
$195,927,000
Fees Frais
Expenditures Dépenses
$199,201,000
Educational servicesServices eduCatifs
I 5%
Capital expencliturest31Depenses d'iMm6bi mations
2 0%
D. chargesService de la done
Other -- Aut'es
By type al exp,,ndqure
Par postes de depenses
Salaries and wagesSalaires et rtmuner Mori
Land Terrains
General administration
0 I°.
Supplies and servicesMateriel et servicesA,...iiinistratiori generale
Physical plantTerrains et batiments
OtherArafes
BuildingsEdifices
3%
Furniture and egt rprrientArneublernem et ectuipement
0 5%
Debt retirementRemboursement de la dein,
I 8°.
1See! tables C t and C 2 Voir tableaux C I et C 2
12( The high level of governmentalcontribution is due to the larg,:i fir.ancial assistance of the
provincial government in Quebec Le pourcentageeleve de la coMribution
gousetnementale pstattribilahle a l'aide substantielle fournie par le gouvernement
provincial au Quebec
(31 Includes only capitalexpenditures out ot current funds --- Comprend seulement leo iepenses
en irrimob,iisirtinieeflectilees a nattir des reverius d'exploilation.
Debt servicingService cte lit (tette
2 3.4
Ex pandit:rev on privateelementary-secondary schcols
increased by almost 25%in 1973-74 although the enrolment
rose by only 4%.
0.
Les dépenses relatives aux Emotesélémantalres et secondaires privees ont augment!'
d'enylkin 25% en 1973-74 alors
qua reflect/ scolaires'est accrd de smiiement 4%. .
100
103
T 4,13LE C.1, Revenues by Province, Private Elementary-Secondary Schools, 1973 - 74
TABLEAU C.1. Revenus selon la province, écoles élémentaires et secondaires prNées, 1973 - 74
Sources cf revenues
Provenance des revenus
Province
Newfoundland Tcrre-Neuve
Nova Scotia Nouvelle-f.cosse
New Brunswick Nouveau-Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia C'olombie-Britanni,:ue
Total
Newfoundland Tcrre-Neuve
Nova Scotit: Nouvelle-I
Nes, Brunswick Nouvcau-Rnmswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia Colombie.itri tan ihque
Total
Received froma public or
separate schoolFees board Governments Other
- TotalFrais Recus d'une
commission sco-laire publi9ue
ou separee
Gouvernements Autres
thousands of dollars niiIIie s de dollars
8 96 55 1,314 1,473
844 I I 58 189 1,102
423 23 217 663
36,914 38,598 29,454 104,966
36,442 6,709 14,837 58,994
2,517 617 5 2,664 5,803
916 253 494 1,663
2,996 953 864 1,243 6,056
9,455 577 799 4,376 15,207
90,515 8,986 41,638 54,788 195,927
per cent - pourcentage
0.6 6.5 3.7 89.2 100.0
76,6 1.0 5.3 17.1 100,0
63.8 3,5 32.7 100.0
35.2 36.8 28.0 100.0
61.8 11.4 1.7 25.1 100.0
43.4 10.6 0.1 45.9 100.0
55.1 15.1 29.7 100.0
49.5 15.7 14.3 1,15 100.0
62.2 3.8 5.2 28.8 00.0
46.2 4,6 21,2 28,0 100.0
I!)
101
- 104 -
TABLE C.2. Expenditures by Function and by Province, Private Elementary-Secondary, Schools, 1973 - 741
Function
No.
Province
1 General administration2 Instruction3 Educational services4 Physical plant5 Other6 Debt charces7 Capital expenditures
8
9
10
11
12
13
14
15
16
Total
General administrationInstructionEducational servicesPhysical plantOtherDebt chargesCapital expenditures
Total
New- Nova Newfoundland Scotia Brunswick
-Terre-Neuve Nouvelle- Nouveau-
Ecosse Brunswick
Quebec Ontario
thousands of dollars - indliers de.dollars
187 121 49 12,364 8,594966 753 247 49,022 30,675
63 14 2,023170 208 58 14,753 6,786
1 54 39 26,408 7,265
75 7 5,559 1,44922 14 190 2,457
1.410 1,239 591 108,106 59,249
per c nt pourcentage13.2 9.8 8.3 11.4 14.5
68.4 60.8 41.8 45.4 51.84.5 1.1 0.2 3.4
12.1 16.8 9.8 13.7 11.5
0.1 4.4 6.6 24.4 12.3
0.1 6.0 1.2 5.1 2.4
1.6 1.1 32.1 4.1
100.0 100.0 100.0 100.0 100.0
No expenditure has been reported for 1973-74 for Prince Edward Island.
TABLE C.3.,Expenditures by Type and by Province, Private Elementary-Secondary Schools, 1973 - 741
2.8 1.6 3.5 3.7 1.5 Services éducatifs I I12.1 14.6 10.5 10.1 12.6 Terrains et Nitiments 1212.3 15.9 10.1 11.5 18.6 Autres 136.6 1.1 0.8 4.1 4.1 Service cle la dette 141.1 0.6 7.3 5.: 2.0 Wpenses d'immobilisation 15
100.0 100.0 100.0 100.0 100.0 Total 16
1 Aucune diipense rt'a dt2clarc:.e par rile-du-Prince-Edouard en 1973-74.
TABLEAU C.3. Depenses par catégorie selon la rovince, écoles élémentaires et secondaires privées, 1973 - 741
Manitoba Saskat-chewan Alberta
BritishColumbia
Cobombie-Britannique
Total
thousands of dollars mil iers de dollars
4:396 1.164 1 4,1451.033 396 1.295
233 178 2951 P. 30276 20 23
29 1898 6
36 3 262
6,135 1.769 6,245
71.716.8
3.81.1
4.50,5
0.6
100.0
per cent polINLntala!
65.8 66.4
22.4 20.7
10.1 4.7
0.0 0.5
1.1 0.4
3.0
0.4 0.1
0.2 4.2
100.0 100.0
9,1963.099
827212385534
66138
14,457
63 621.45.71.5
3.70.50.9
100.0
131.15542.62413,299
4.5152.6 /6
2101,068
199.201
65.921.4
6.71.82.31.3
0.1
0.5
100.0
Province
Catt:gorie de di:penses
Salaires ct remunerationsMateriel et :;ervicesAutres-Remboursoment de la detteService de la dette13,itimentTerrainsAmeublement et t:quipcment
Total
Salaires et remunerationsMateriel et servicesAutresRemboursement de la detteService de la dettcB5timentsTerrainsAnvublement et t:quipement
Total
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
1 Aueurie dépense n'a Lte deelaree par Pile-du-Prince-Ldimard en 1973 - 74.
103
106
TABLE C.4. Expenditures by Function and by Type, Private Elementary-SecondarySchools, 1973 - 74
FunctionNo.
Type of expenditure
I eneral administration
2 Instruction
3 Educational services
4 . hysical plant
5 ther
6 D:bt charges7. apital expenditures
8 Total
10
11
17
13
14
15
I 6
,eneral administraUon
Instructionducational services
Physkal plant
Other
Debt charges
apital expenditures
Total
Salaries and%%ages
.Salaires etrcinurn:rations
Supplies andservices
Mati:riel etservices
Other
Autres
Debtretirement
Remboursement de la dette
Debtservicing
--Service
de la dette
14.919
90,259
1.321
10,400
14.256
131,155
7.5
45.3
0.7
5.2
7.2
thousands ot dollars milliers de dollars
7,518
5,047
1,416
13,452
15.191
42,624
per cent
3.8
2.5
0.7
6.8
7.6
65.9 21.4
3,456
648
309
1.241
7,645
13,299
pourcentagc
1.7
0.4
0.2
0 6
6.7
3,654
3,654
1.8
1.8
4,515
4,515
2.3
2.3
TABLE C.5 Expenlitures per Student by Function and by Province,Private Elementgy-Secondary Schools, 1973 - 741
Function
No.
ProvinceNew-
foundland
Terre-Neuve
NovaScotia
Npuvelle-Ecosse
NewBrunswick
Nouveau-Brunswick
QuCbec Ontario
I Enrolment
2 General administration
3 Instruction
4 Educational services
5 Physical plant
6 Other
7 Debt charges
8 Capital expenditures
9 Total
872 1.286 467dollars
215 94 105
1.108 586 529
77 I I 2
195 162 124
1 47 83
1 58 15
25 11 406
1,617 964 1,264
72,785
170
674 '
203
363
76
47,500
181
646
.42
143
153
30
52
1,247
I No expenditure has been reported for 1973 - 74 for Prince Edward Island.2 See methgology D.9.
104
107 -
TABLEAU C.4. Depenses par rubrique et par categorie. écoles élémentaires etsecondaires privées. 1973 - 74
Buildings
Bitiments
Land
Terrains
Furniture andequipment
Ameublement et6quipenter,r
ToialCat4torie de depenses
RubriqueNo
2.676
2.676
thousands of dollars milliers cli3 dollars .
210
210
per. cent )ourcentage
1.3 0.1
1.3 0.1
1.068
1.068
0.5
0.5
25.893
95.954
3.046
25.093
37.0928.169
3 054
199.201
13.0
48.2
1.6
12.6
18.6
4.1
1.9
100.0
Administration gCn6raleEnscignernent
Services a ucatifs
Terrains et b5timentsAutrcs
Service de la dette
Wpenses Xiturnobilisation
Total
Administration généralcEnseignement
Services éducatifs
Terrains et b5tim.e-rts
:Aut res.
Service de la dette
Wpenses d'immobilisation
Total
2
3
4
6
7
8
13
14
15
16
TABLEAU C.5. Dépenses par étudiant selon la rubrique et la province,écoles élémentaires et secondaires privées, 1973 - 741
Manitoba Saskat-chewan Alberta
BritishColumbia
Colombie-Britannique
TotalProvince
RubticteNo
6.912 12,6
I I I 110
467
107
109
59
10
888
685
197
215
15
8
1.351
5,367dollars
191
598
40
123
I 1 7
10
1.164
21,421
117
325
25
68
77
28
35
675
157.919
164
608
19
159
235
52
15
1.2612
Effeetif scolaire
Administration On6ra1e
Friscignement
Services ducatifs
Terrains et b5timents
Autres
Service de Ia dette
Wpenses d'immobilisation
Total
1
3
4
6
7
8
9
I Aucune dfipense n'a ete declar6e par rile-du-Prince-I douard.2 Voir methodologic 1).9.
105
108
TABLE C.6. Total Expenditures, Private Elementary-secondary Schools, 1970 - 71 to 1973 - 74
TABLEAU C.6. Dépenses totales', ecoles elementaires et secondaires privees, 1970 - 71 a 1973 - 74
Atlantic Provinces Provinces de lAtlantique I
Quebec
Ontario
Manitoha
Saskatchen
Alberta
British Coluinhia Colowhic-Britannique
Total
nrolnient L.ffectif scolaire
penditnrelier sit/dent D6penses par i..tiuliant . .
1970 - 71 1971: 72 1972-73 1973-74
thousands of dollars inilliers de dollars
3.826 3.210 3.303 3.240
6412.810 68.969 85,401 :08.106
41.688 44,341 45,454 59.249
4,988 4,841 5,534 6.135
1.7ib 2,081 1,230 1.769
3,743 4.736 4,960 6.245
10.400 12.526 14,229 14,457
131,231 140.704
number
160,111
nonthre
199,201
142,601 1 139.929 I 151.595 1 157.919
thousands of doPars inilliers de dollars
920 1.006 1,056 1.261
FNistence of only one school in Prince Fdssard Island in 1970 -.71 necessitates grouping ot provinces ifl the Atlantic Region for
pm,00scs of confidentiality. La presence d'une settle institution a 1'11e-du-Prince-Edouard en 1970 - 71 exige un regroupeinent dcsprovinces atlantiques en vue de prt:server la eonfidentialitt: do renseignernents.
106
SECTION D
METHODOLOGY
METHODOLOGIE
107
METHODOLOGY
D.1. Federal Expenditures
The federal government expenditures are arrivedat through the exainination of the federal publicaccounts.
In Canada, the Department of-National Defence,in most cases, makes use of the existing public schoolsystem and reimburses the school boards on a cost perstudent basis and/or contributes to the cost of con-struction' of a school; in other cases, when sucharrangements are impossible, it erects and administersits own schools following the program of studies of thatprcivince.
. 'The situation overseas is similar' because theDepartment operates the schools constructed onmilitary bases and -reimburses .the school board inCan4a for the salaries of teachers who have beenassigned by those boards to teach overseas.
The centributions by the federal governmentwith respect to the Bilingualism in Education Pro.gramme do not appcar in the statistical 4ables. Thesepayments, which are made as transfer payments to theprovinces, afe indicated in the following table.
MEfHODOLOCIE
D.1, Depemes féderales
Les dépenses fdderales proviennent de l'exanwn descomptes publiques fédéraux.
Au pays, le minIstere de la Defense riationale utilised'une part Id système d'dcoles publiques existant et, surune base de coin par étudiant, défraie les commissionsscolaires concernées ou/et contribue aux frais de construc-tion d'une école; d'aUtre part, lorsque de tels arrange-ments sont impossibles, il érige et administre ses propresecoles, respectant toutefois Ie programme d'etudes de laprovince.
La situation est presque identique a, l'étrangerpuisque le ministere dirige les ecoles construites sur lesbases militaires et rembourse aux commissions scolairescanadiennes le salaire des eviseignants qui wit te ddleguéspar ces dernieres pour enseigner outre-mer.
Lal contribution du gouvernement féddral au pro-gramme Viisant t proinouvoir le bilinguisme n'aPparait pas
'dans les tableaux statistiques; ces paiements, qui sonteffectués :,ous forme de paiements de transferts aux dif-ferentes provinces, sont indiqués dans le tableau suivant.
Payments to the Provinces for Bilingualism in EdOcation at theElementary-Secondary Level, Fiscal Year 1973 - 74
Paiements aux provinces pour les programmes visant a promouvoir le bilinguisme aux niveaux del'enseignement elémentaire et secondaire, exercice financier 1973 - 74
1 Assistance for second language instruction.- Aide a l'enseinnement de la !angne seconde.2 Assistance for minority language education. Aide 5, l'enscienement dans la langue de la minoritt, de langue oftieielle.3 Assistance for administrative costs relating,to the provision of Minority language education programs. Aide, au titre des depenscsadministratives.
The provincial expenditures are obtained from Les ddpenses faites par les provinces sont extraitesthe Provincial Public Accounts through a detailed des comptes publiques provinciaux a la suite d'une analyseanalysis. detaillde de ces derniers.
108
The difference between provincial grants to theschoOl boards in Table A.3 and the amounts receivedby these school boards in Tab lc 8.1 is due partly to the
use of different fmanCial years and partly to the inclu-sion in Table A.3 of direct capital expenditures by theprovincial governments on behalf of the boards.
D.3:Sehool Board Financial Statistics
Following two years of negotiations with repre-sentatives of provincial departments of education, theschool board financial statistics survey has been com-pletly reorganized. This new approach has led to thepresentation of detailed financial data (see Section B of
the present report).
Instead of using the annual report o.f the DePart-
ments of Education as the source of information as inprevious years, it has been agreed that each departmentwould supply the Finance Unit of the Elementary-Secondary Education Section with the same data thatthey collect from the school boards.
A "Standard Classification ,Manual" that em-braces the different definitions used in each provincewds developed and revised. This manual forms thebasis for the production of uniform statistics. Later
cross-reference tables were established relating the
provincial coding structures with our standard classi-
fication.
Finally, the data were converted to a calendar
year basis as follows:
112
La difference entre les subventions provinciales auxcommissions scolaires déclarées dans le tableau A.3 et lesmontants recus par ces memes commissions scolaires autableau B.1 provient d'une part, de l'inclusion, au tableau
A.3 des depenses directes d'immobilisations des gouvArne-
ments provinciaux au nom des commissions scolaires, etd'autre part, de l'utilisation d'années financieres dif-
Suite a des négociations soutenues entreprises aucours des deux dernières années avec les différentsministeres d'éducation, l'enquete relative aux statistiquesfinancieres des commissions scolaires a été completemen.treorganise. Cette nouvelle approche a permis la présenta-titan de statistiques financieres de taillées (voir section B du
present rapport).
Au lieu d'utiliser les rapports annuels des différents
ministeres d'Education comme source d'information,coinme ce fut le cas au cours des années précédentes, il a
été convenu que chaque ministere fournirait a l'Unité definancement de la Section de l'enseignement élémentaire
et secondaire les résultats de leur propre enquete aupresdes commissions scolaires.
Un Manuel de classification normalise lequel englobe
les diverseS definitions utilisées dans chaque province aalors eterdéveloppe; constituant ainsi le fondement neces-
saire a la production de statistiques financiares uniformes.
Par la suite des tableaux d'equivalence furent etablis afinde cpnvertir les etats financiers des commissions scolairesde chaque province a une classification nOrmalisie.
Finallement, les donnies financieres ont eté conver-ties sur une base de l'année civile de la facon suivante:
Type of Financial Year Reported by Province and Territory
Categorie d'exercices financiers tels qu'utilises par les provinces et territoires
Province andterritory
Province e tterri tUtte
Financial year
Exercice financier
Newfoundland Terre-NeuvePrince Edward Island lie-du-Prince-EdouardNova Scotia Nouvellc-EcosseNew Brunswick Nouveau-hi uliswiaQuebecOntarioManitobaSaskatchewanAlbertaBritish Columbia Colornbie-BritanniqueYukonNorthwest Territories Territoires di, Nord-Ouest
Calendaryear
Anniecivile
Schoolyear
Annieceolaire
year
Annie
109
113
However, the resulting financial statistics compli-.cated the historical continuity of comparable financialdata for previous years, this being partially due todifferenees in definitions.
The item "teachers salaries" shows a figure thathas been reduced in proportion .to the amonnt paid tothe school boards by the Department of NationalDefence-for teachers on lban to schools overseas.
Generally, school boards which provide eveningcourses do not distinguish the cost of those coursesfrom the cost of day courses; consequently, the finan-ial data-cover day and evening courses.
Although there were no school boards in theYukon, and Northwest Territories, (except school dis-tricts. Yellowknife number one and two), the publicschools were considered as such for the sake ofcomparison.
_-
Since 1967, the New Brunswick ProvincialGovernment has assumed full responsibility for thefinancing of public elementary and secondary schools.In addition, unlike other provinces, New Brunswickcovers all school board capital expenditures directly.
D.4. Private School FinancialStatistics
The Finance Unit collects the finance data bymeans of, questionnaires completed by 537 privateschools in eight provinces excluding Quebec andSaskatchewan. In the case of Quebec, the informationhas been. estimated while in Saskatchewan the Depart-ment of Education has provided data directly to us.
Generally, the private schools do not receive anygrants froM.the provincial governments with the excep-tion of Quebec- which contributes to the financing ofprivate schools either recognized for purposes of publicinterest or for grant purposes. The zunounts of moneytransfefred are based .on the average cost per studentthat prevailed in the previons year in public schools ofthe same category: with private schools declared' forpurposes of public interest receiving 80'; of the averagecost compared to 60' for those recognized for grantpurposes.
When eertain, in. .. ; ,, Nor piodriLe afinancial report. methods of estimation weie based onthe following:
(i) the analysis o; previous repot Is. adjusted accordingto enrolment, when the institutions had previouslysubmitted a report,
110
Par ailleurs la.. reconciliation des statistiques finan-cier-es ainsi produites avec celles des années precedentes aposees certaines difficultées et certains karts soot attri-buables aux changements de definitions.
L'item "traitements des enseignants" est une sommequi a ete reduite proportionneflement au montant versepar le ministere de la Defense nationale aux commissionsscolaires en compensation des -enseignants pretes aux&Dies out re-mer.
Les conseils scolaires qui dirigent des cours du soil'ne distinguent generalement pas les depenses relatives aces cours de celles effectudes pour les cours du jonr;consequemment les renseignements financiers compren-nent les cours du jour et do soir.
Bien qu'il n'y ait pas de commissions scolaires auYukon et dans les Territoires du, Nord-Ouest,.(sau f les dis-tricts scolaires. Yellowknife nurnero on et deux), nous con-siddrons les dcoles publiques au meme titre port- fin decomparaison.
Enfin, nous ne retrouvons pas de revenus sous formede taxes locales au Nouveau-Brunswick, le gouvernementprovincial ayant pris en charge le financement complet desdcoles elementaires et secondaires publiques depuis 1967.De plus, a la difference des autres provinces, le Nouveau-Brunswick paie directement toutes les depenses d'im-mobilisation des commissions scolaires.
D.4. Statistiques financieres desécolcs privées
J.:unite du financement fait la cueillette de sesdonnees financieres a l'aide d'un questionnaire completepar 537 .écoles de huit provinces sauf au Québec et enSaskatchewan. Dans le cas du Quebec, les donnees ont eteestimees alors quc celles de la Saskatchewan proviennentdu ministere de FEducation.
En general les ecoles privdes ne recoivent pas desubventions de !cur gouvernement sauf au Québec oilcelui-ci participc au financement des ecoles priveesdeclarees d'interet public ou reconnues pour fins desubventions. Dans les deux cas, ces montants sont calculesscion le coin moyen par Cleve qui prévalait au cours del'annee scolairc precedente dans les ecoles publiques dememes categories; Ia seule difference etant que les dcolesdeclarees d'interet public recoivent 80 du coUt inoyencomparativement a 60 '.; pour celles reconnues pour tinsde subventions.
Lorsque certaines 'Institutions n'ont pas produit dcrapports financiers, les methodes d'estinfation utiliseessont basees soil;
(if iur Fanalysc des rapports antecedents corriges en fonc-tion du nombre d'etudiants inscrits, lorsque Finstitu-tion a dela produit un rapport.
(ii) the analysis of the reports of similar instinitiomsituated in the same province when no previous
report was available.
0.5. Consolidation of Financial Data
It should he noted that the consolidation of thefinancial data in. Table A.l presents a few problems:
that is. the variation between revenue and expenditurefor certain institutions. the difference in financial yearendings and in classification of expenditures. and some
reports being incomplete. These problems make recon-
ciliation difficult. Table A.I is intended to einpliasile
50010: of funds. v.hereas the other connibuting tablesemphasi/e how the funds weft: spent. Whenall revenue
was not spent during the current year, only the amount
actually spent was included. On the other hand, when
expenditures exceeded revenue..it was assumed that
-other solliCes- of revenue Covered the deficit.
0.6. Expenditures per Student
In ordet to inipiove ihe comparability of theexpendituies per student bet.veec provinces, a newmethod. des eloped [Foolu that toihied in the calculationof transfei pa% Menus lindel die Bilingualism 11 III Educa.
holt hog! ammo. has been applied in Section 13 of tins-,
tepoi
13s ctwildst %%MI plevions yeals. expendion es pet
student include the cost kih departmental services made
on behalf tit school boards. These services are thefolhm mg: supeis Paoli. and Inspection. audio-visual.guidance. curl within]. examinations. textbooks and
school supplies. contolnitions to teachers' pension
funds and ot. I ict Mrectly telated tii sdloolhoard activities.
The hove-telerenced change eliminates the dif-
ferences in expenditures per student !nought aboutwhen such seivices are provided dtrectly by the sc.hool
hoards in cerimn provinces, whde in odic; provinces.
they re provided hy the Delta; tinents.of Educatton. In
addition, all the expenditures related to adult educa-
tion have been deducted when computing.expenditin es
ivr student.
Also. for the calculation of expenditutes petpupil. total enrolment has been adjusted to reflect thebalf-lime status of kindergarten and nursery school
students wherevei applicable. While this technique is
not perfect lit does 1101 take into account. for example.
the part-time mauls of sonic secondary school
114
( ii) sur l'analyse des rapports d'institutions similaires
situées dans la meme province lorsqu'aucun rapport n'a
precedeniment éte fourni.
1 1 1
115. Consolidation des donnees financi&res
La consolidation des donnees financieres presentee
au tableau A.I comporte quelques problemes: parm.:ceux-ci il faut inentionner recart entre les recettes et les
depenses pour certaines institutions, les variantes des
annees financiercs et du classement des depenses, et!Imprecision de certains rapports sont,autant d'obstacles
tine concordance parfaite des donne'es. Le tableau A.1indique I:: provenance premiere des fonds, tandis que les
tableaux de base indiquent comment les fonds ont etedepenses. quelle qu'en soit la provenance. Lorsque toutes
les recettes n'tint pas ete depensties durant Eannee
courante. seul le montant reellement depense a ete
indique. Dans le eas contraire c'est-a-dire kirsque lesdepenses ont surpasse les recettes. on a presume que le
"autres sources- avaient eomble le deficit, de sorte'que cc
poste petit comprendre des sommes einpruntees.et sertprineipalement de chiffre compensateur.
D.6. Depense.s par elèves
Dans le but d*ameliorer la comparahilite inter-
provinciale do concept "depenses .par etudiant-nouvelle me thodologie, inspiree de celle utilisee dans le
calcul des paietnents de t ransterts sous le programme visant
promouvoir he Inlinguisme. a ete applique dans la section
13 du present rapport.
Au lieu d'effectuer le calcul des depenses paretudiant uniquement i partir de l'ensemble des depenses
des commissions seolaires comme par les annees passees, le
cunt des.. services ministeriels suivants: surveillance et
examens. manuels et fournitures scolaires et autres
services directement lies aux commissions scolaires. a ete
ajoute aux depenses de ces dernieres.
Cette modification a pour effet d'annihiler les dif-fCrences dans les depenses par et udiant lorsque de tels
services etaient. dans certaines provinces. founds par les
connnissions scolaires. alors que dans certaines autres. cesservices etaient dispenses par le ministCre d'Edueat ion. De
plus. tomes.. les depenses se rapportant a Eeducationperinanentc ont eh: dedultes lorsque les depenses par
et mhant ont ete etablies.
Aussi. pour calculer le momant des depenses par
andiant. ha clientele scoktire totale a ete ajustee de facon
a prendre en consideration le statut des eleves qui Ire-
quentent a demi-temps les matcrnelles el les pre-
maternelles. Cette technique, il est vrai. West pas parfaite
(elle tic tient pas compte des eleves a temps partiel de
students). it does have some measure of respectabilityin that it has heen accepted hy the provinces incalculation of Federal transfei pa ments under the13ilingualism in Education Progiamme.
The ei-rolment equividence used is hased onschool enrolment lot the month of Septemher of thepros ions year. For e\amPle- 111 caloilating per-imptl-expenditures for the calendai y2ar 1073. theSeptenthei 1072 enrolment data werc:unli/ed. Here.also, this method has been accepted hy ProvincialDepartments since SI\ tenths of the school year is partof file calendai yeat fin which the financial stahsticsLave been compiled.
Measure of Dkpersion
Flic LoelfiLient sariation has hecn tifili>ed iiiAllarts 11.5 and lIft lIlt' htlItt55 mg formula has hcen
used:
V: cm:ilk:lent ol...szni;t11,1n.standai .1 des iation.
X. atitlunctic mean.
D.S. Current Dollars
h sill huh disl) Iii. lilt Cii 111:11. unless otherwiseindicated. all financial data in this puhlication arerepoilcd m cin tent dollars.
1).9. Rounding
. is it indtsidual items uiuu Out ihssa s
eqUal the t ,.th hciatise tifiotinding.
1),I0. Correlation
The coefficient of col !elation ss.is. used in (Wait13.7. The following formula %s.is ufili/ed .
r v1\2
- 115
112
eel ;antes ecoles secolidaires) cependant elle est acceptablepuisqu'ellc a servi dans les ealculs des paiements federauxde transfert:: dans le 'cadre du programme visant pro-mouvoir le hilinguisme.
1:equivalence dc la clientele seolaire utihsee pour lecalcul des depenses pia eleve est hasee sur la clientdescohire do nois de septemhre de Pannee precedcnte. Parexemple, la clientele scolaire de septembre 1972 a eteotilisee pour calculer les depenses par eleve pour Panneomile 1973. Cette derniere methode a egalement e'eacceptee par les ministeres provinciaux de ITLIticati, inpuisque les six dixiemes de Pannee scolaire consideree seretrouveront dans l'annee civile pour laquelle les stans-iques financieres ont ete compilees.
D.7. Nlesure de dispersion
1.c coefficient de variation a ete utihis commemesure de dispersion aux graphiques 13.5 et 13.0.. Laformule suivante a ete employee:
v
V: coefficient Lie Elation,s: ecart P P.
movenne arithmetique.
1).8. Dollars courants
II ,est a noter tgalement que tomes les donneesfinancieres do :nesent rapport sont exprimees. Saul indica-tion cont mire, en dollars courants..
D.9. Arrondissement
Vu quC CS chifft.es unt ttt.; ;months. il se pent queles totaux He correspondent pas au resultat de l'additiondes elements.
D.I 0. Coridatijm
I.e coefficient de correlation a Ltt utilise au gra-plikwe 13.7. La formule suivame ajete employee:
xv11; 2 r-SjT721
SECTION E
DEFINITIONS
DESINITIONS
113
DEFINITIONS DEFINITIONS
E.I. Ekmentary and Secondary Levels E.1. Niveaux élémentaire et secondaire
Although no distinction is made in the statisticaltables as to differences between provincial schoolsystems, it will be of interest to observe the diagrambelow outlining the variations in the educational struc-tures of the provinces and territories. Thus cautionshould be exercised in making comparisons withouttaking into account these variations. _
Chart,- A
N1 Id - -
Malgre l'absence. de distinction entre les niveauxélémentaire et secondaire clans les tableaux statistiques.ndus croyons valable la presentation du diagrammecidessous montrant la diversite dans ks systemes Lien-seignement elémentaire et secondaire des provinces etterritoires, conséqueinment, une certaine circonspectionest requise lorsque sont faites des comparaisons inter-provinciales.
111111111111111111- VII VIII
NS.PE1,NB. _Alta NW T
B C Yukon - - - -
Sask
Onf. Man-- -- - - -
ElemenbryElémentaire
Graphique - AT -N
-Oue (1)
Division 1
Lev.I Lev.11 Lev.IIINiv.I Niv.II Niv.111
Division - 2
Lev.I Levi! Lev.111
Niv.I Niv.II Niv.II1
Division 3
Lev.1 Lev.II Lev.111
Niv.I Niv.I1 Niv.III
Dwision 4
Lev.I Lev.II Lev.111
Niv.I Niv.I1 Niv.111
Ontario only Ontario sculernenl
SecondarySecondaire
Source: Henwritari ut ondary htnIl ((jIJ-!optic 81-210. 1973, 74).
Junior HigriSecondaim le cycle 17:71.0,
N -E . I P -E N -B .Alb . T N -0
C -B Yukon
Sask
Ont . Man
Senior HighSecondaire 2e cycb
Source: Htecrits des (:coh's (:h:menraires secom/aires (nuH1-210 au cataloeue. 1973 74).
1144.\
In Quebec, the elementary level is normallycomprised of six years and the secondary of five years.It is possible, however, to have an additional year ofstudy between the two, levels, as a transition year.Pupils who have spent dx years in elementary schoolbut do not have the necessary preparation for advance-ment to the secondary level are placed in this transitionyear.
E.2. Types of Schools
Four types of elementary and secondary schoolsare considered in this publication. public, private,federal and other
Public Schools
Included under public school expenditures are:
(I) Expenditures of schools which are financed bylocal taxation and prOviiicial grants, thai is, theschools controlled by school boards.
(ii) Indirect expenditures of .,the provincial Depart-ments of Education on supervision, examinations,etc.
, (iii) Expenditures, of the Department of NationalDefence schools in Canada. The finance of thesefederal schools is included under "public schools"because they operate within the framework of thepublic schools of the province in which they aresituated.
Private Schools
Included under private school expenditures areexpenditures of elementary and secondary schoolsoperated by an individual or society.
Federal SchoolsIncluded under -federal school expenditures are:
(4 The expenditures of schools administered by theDepartment of Indian & Northern Affairs De-velopment. The Department does not administerany schools in the Yukon or Northwest Territoriebut does contribute to the cost of operation andconstruction of residences in the Yukon. Theadministrative change in the Northwest Territoriesoccurred in 1969 when a Department of Educationwas created there.
(ii) The expenditures of the Dcpa rtmcnt of NationalDefence schools overseas, which are responsible forthe instruction of the children of military per-sonnet abroad.
(iii) The expenditures incurred in providing educationalservices for the penitentiaries.
120
115
Au Quebec, lc niveau elémentaire con.porte normale-ment six ans et le sLcondaire cinq- ans. Une annéepeut etre inséree entre les deux comme classe de transi-tion. Les éleves qui ont termind la sixienie et dont lapreparation n'est pas jugée suffisante pour s'acheminer ausecondaire, sont inscrits a cette année de transition.
E.2. Types cricoles
. Te! qu'établi dans cette pubfication nous dis-tinguons qutre types d'écoles, élémentaires et secoh-daires: les écoles publiqncs, les écoles privées, les écolesfederates et les autrcs écoles.
Ecoles pubhques ,
Sont cornptees parmi les dépenses des écolespubliques:
(i) Les dépenses des koles financées ar les impots locauxauxquels s'ajoutent des subventions provinciales, c'est-a-dire les écoles régies par des commissions scolaires.
(ii) Les dépenses indirectes des ministeres provinciaux dePEducation telles que les apenses-relatives a la super-vision, au contrôle des' examens, etc.
(iii) Les dépenses des écoles sous la responsabilife duministere de la Defense nationale au Canada. Lesopératiwis linancieres de ces écoles federates sontpiésentées avec celles des écoles publiques parce queces dernieres fonctionnent dans le cadre de.s &tilespubliques de la province oü elles sont situées.
Ecoles privées
SOnt comptécs parmi les dépenses des écoles privees,les dépenses des écoles élémentaires et secondaires dirigéespar un particulier ou une sociéte indépendante.
Ecoles federates
Sont corn ptées parmi les-dépenses des ecoles fed&rales:
(i) Les dépenses des écoles administrées par le ministeredes affaires indiennes et du nord. Par ailleurs lcministere n'administre aucune école au Yukon et dansles Territoires du Nord-Quest mais participe aux cotitsd'exploitation et d'érection de residence. au Yukon.Le changement d'administration s'est effectué récem-ment dans les Territoires du Nord-Ouest puisque leurministère de l'Education 'date de 1969.
(ii) Les dep\enses des écoles du ministére de la Defensenationale outremer lesquelles sont responsables del'instruction des enfants du personnel militairel'étranger.
(iii) Les dépenses relatives l'enseignement donne dans lescentres de detention.
Other "Schools
Among the other schools included in this reportare those which fall under the jurisdiction of: theprovincial gOvernment; i.e., schools for the handi-capped which are not integrated into the public schoolsystem, correspondence schools and reform schools.
E.3. Categories of Revenues and Expendituresfor School Boards
E.3.1. School Board Revenue
Local taxation Includes taxes levied by schoolboards, taxes kvied by municipal authorities on behalfof the school boards, requisitions on other municipali-ties and grants in lieu 'of t;:xes.
Provincial government Comprises an revenueaccruing .to the school board from the provincialgovernment. It includes the salary grant's" or suppl,...ments paid' by the province directly to the teachers,grants for debt charges and capital expenditures fromcurrent funds, transportation cost recoveries and otherrevenues such as use of school bpard facilities forpractice teaching. etc.
Federal government Includes tuition fees forIndian and Inuit pupils and for other students residenton Federal crown lands, reimbursement by the Go-ern-ment of Canada for sa!aries and other expenses .ofteachers on loan to the Department of NationalDefence and transportation cost recoveries for thosestudents who are the resiwkibility of the federalgovernment.
Tuition fees from individuals Includes feesfrom students, patents or guardians. and otheragencies, as well as fees for aduR education.
Other school boards Includes ti:ition fees fromother boards, either regional or local, within the prov-ince and from boards outside the province, revenuesreceived from other school boards as reimbursementfor providing transportation to pupils who are residentsof the paying board's arca of jurisdiction, and reimbursement from other boards such as payments forrental of facilities, etc.
116
121
Autres écoles.
Parmi ks autres écoles identifides dans c? rapport,nous retrouvons cenes qui sont sous la responsabilité dugouvernement provincial, c'est-a-dire les écoles .pourhandicapes qui n'ont pas eté integrées aux &tiles publiques,les écoles de cours par correspondance et les écoles derehabilit ation.
E.3. Categories de revenus et de dépensesdes commissions scolaires
E.3.1. Revenus des commissions scolaires
Impôt locaux - Comprend les irnpôts pergus par lacommission scolaire, les impôts pergus par les munici-palites au nom des commissions scolaires; les requisitionsirnposees aux autres municipalités et les souscriptions encompensation d'impOts.
Gouvernement provindal Comprend toutes lessommes versées a la commission scolaire par le gouverne-,ment provincial au cours de l'exercice financier, y comprisks a titre de traitement ou les avantagess3ciaux versZs directement par le provincial au personnelenseignant, les sibventions au titre du service de la detteet les depenses en imrnobilisations provenant des revenuscourants, lc recouvremcnt 'des frais de transport de menuque ks revenus provenant de l'utilisation des locaux, del'equipement scolaire, etc.
Gouvernement federal - Comprend les .frais descolarité des A merindiens et des Inuits ainsi gm des autres
.eleves qui habitent les terres du gouvernernent fédénl, lcremboursement des traitements et autres frais relaas aupersonnel enseignant affecté temporairement au ministérede la Defense nationale et k recouvrement des frais detransport des éleves pour lesquek le gouvernement duCanada est responsabk en rnatière d'enseignement.
Frais de scolarité verses par des particuliers - Com-prend ks frais rdatifs a l'enseignement verses par les éleveset leurs parents ou tuteurs, y compris les organismes debienfaisance ou autres organismes ayant qualite detuteurs, et les frais de scolarité relatifs a l'éducationpermanente.
Autres commissions scolaires Comprend les fraisde scolarite verses par des commissions scolaires soientregionales ou locales de la province ou de d'autres pro-vinces, les sommes versées par d'autres commissionsscolaires a titre de remboursement du coat du transportd'eleves qui habitent le territoire desservi par la commis-sion scolaire qui verse le montant ainsi que les sommesversees par d'autres commissions scolaires a titre de rem-boursement pour la location de locaux ou de materielscolaire. etc.
Sale of property and insurance proceeds In-
cludes the sale of school sites, buildings, equipmentand insurance proceeds.
Gross revenue from ancillary servkes Com-prises gross revenue from those activities of the boardwhich, althoqh not directly related to the teachingprocess, provide services intended to improve the con-ditions under which instruction is carried on. Itincludes teacherages, caferejas, bookstores, text-bookrental sehernes, etc.
Other sources Includes interest on bank de-posits or short term investments, rental of school.facilities other -than those mentioned in previous cate-gories, net revenues from ancillary enterprises whenthese :atter are not operated by the board, transfer§from other funds, and any revenues for which noprovision is made under any other heading.
E.3.2. School Board Expenditures by Function
Administration
This function is divided into two sub-functions:general administration and computer services:
General administration 'Consists of those activi-ties which have as their purpose the general regulatimdirection and control of tlmse aspects of the board'soperations not directly concerned with instruction.
Computer services Involves the Board's dataProcessing Centre that pwvides computing and thuaprocessing services for all of the other functions. Notincluded are expenditures for electronic data process-ing equipment located in classrooms for instruction incomputer science only. Such expenditures are includedunder "Instruction".
Instruction and Educational Services
'This function is divided into Iwo suh-functions:instruction and educational services.
Instruction Includes those activities which deidwith the teaching process. These activities are: instruc-tional administration. day school regular, day schoolspecial and special courses.
Educational services Includes services providedby the board that enable students to derive greaterbenefits from the educational program offered: audio-visual, guidance'and counselling. library, psychologicaland other similar services.
Vente de biens-fonds et revenus provenant d'as.su-rances - Comprend Ia vente de terrains de§tines a la
construction d'une école, Ia vente d'immeubles scolaires,la vente de materM et les reveilus provenant d'assurances.
Revenus bruts provenant de services auxiliairesCornprend les revenus bruts genéres par les activites de lacommission scolaire cpui, hien que n'étant- pas reliesdirecternent au processus d'enseignement. assurent lesservices ayant pour but d'en ameliorer les conditionsmatérielles. On y retrouve, entre autres, les residencespour le personnel enseignant. les cafeterias, les I ibrairies etla location de manuels.
Autres sources de revenus Comprend les interétssur des depOts bancaires ou deSplacements 5 court terme,la loCation de locau ou d'équipements scolaires autresque ceux dont il est fait mention plus I.. tt,"les revenusnets d'entreprises auxiliaires lorsque ce!los-ci ne sont pasexploitees par la commission .scolaire, les virementsd'autres fonds et toutes les autres recettes qu'il n'est paspossible d'inscrire sous une autre rubrique quelconque.
E.3.2. Depenses des commissions scolaires par rubrique
Administration
Cette rubrique se subdivise en deux sous-fon.nions:administration generale et services d'informatique:
Administration generale Cette rubrique comprendles operations qui orit pour objet l'administiationgenerale, la direction et le contrôle des activités de lacommission qui ne sont pas directement relies a l'enseigne-wen t.
Services d'informatique Cette sous-rubrique con-cerne le centre de traitement des données de la commis-sion qui fournit les services de calcul et de traitement desdonnees pour tomes les autres rubriques. Cependant, lesdepenses relatives au materiel électronique de traitenientdes donnees. place dans les salles de classe et servantuniquement a l'enseignement de l'informatique, ne sontpas incluses dans cette sous-rubrique: elles sont inscritessous la rubrique "Enseignement".
Enseignement et services educatifs
Cette rubrique se subdivise en deux sous-rubriques:enseignement et services educatifs.
L'enseignement Comprend administration neda-gogique, cours reguliers du jour, cours spéciaux du jotir etcours speciaux.
Les services éducats Comprennent les activitésqui permettent aux audiants de retirer les meilleurs avan-tages du programme d'enseignernent offert: audiovisuel,orientation et conseils techniques, bibliothéque, servicespsyclmlogique et divers services stimblables.
1 1 7
123
Aduft Education
This function includes courses at the e!,nnentaryor secondary level which arc offered to post school-agestudents.
Attendance, Health, Food Services and OtherOperating Expenses
-
In addition to Attendance, Health and FoodServices, this function consists of other operatingexpenses such as social services, student's residences,spurts centers, socio-cultural centers, pastoral centers,etc.
School Facilities Services
This function consists of those activities con-cerned with the maintenance of schools, grounds, andequipment, thus ensuring that the physical p;ant isopen and tit for use.
Transportation
Consists of conveying pupils to and from schoolactivities, either befween home and school, or on tripsfor curricular or extra-curricular activities.
Capital Expenditures (Non-allocable)
This function pertains to eypendittres whichresult in ihe acquisition of an asset of .a fixed orpermanent nature or to improve or extend the Originaluseful lifc of asset. Non-allocable capital expendi-tures such ? buildings and land are those whichprovide benefits '..or several functions.
Debt Charges
Cons.sts of expenditures for the retirement ofdebt and for interest on debt.
E.3.3. School Board Expenditures by Economic Cln..-fication
Salaries and Wages
General administration Includes trustees' hon-oraria, senior management personnel, supervisory andadministrative personnel, technical and specializedpersonnel, clerical and secretarial personnel and tempo-rary assistance.
Computer Includes supervisory and specializedpersonnel such as keypunch operators, computer''operators, programmers and systems analysts, clericaland secretarial personnel and temporary assistance.This does not include any certificated personnel whoare teaching computer science they arc included in"Instruction".
118
Education permanente
Cette rubrique comprend les cours de niveauxélementaire et se6ondaire qui sont offerts aux étudiantsd'age postscolaire.
Frequentation scolaire, services de sante et aiimen-taires et autres dépenses d'exploitation
En plus des services de frequentation scolaire, desante et d'alimentation, cette fonctioa comprend lesautre3 depenses d'exploitation telles que les services so-ciaux, les residences d'étudiants, le socio-culturel et lesservices de pastorale, etc.
Service d'entretien de l'école
Cette rubrique comprend les operations qui visentassurer la sauvegardc et le maintien en état de fonctionne-.ment des terrains et de l'équipement de l'4cole et l'entre-tien des bfitiments:-
TranXport
Consiste a assurer le transport des élevcs de lamaison A l'ecole et inversément ou lors d'un voyage dansle cadre d'activités scolaires Ou para-scolaires.
Depenses en immobilisations (non-réparties)
Cette rubrique comprend les dépenses relatives Al'acquisition d'un hien irnmobilier ou d'usage permanent,A l'amélioration ou A la prolongation de in durée utile d'unbien. Les dépenses errimmcbilisations non-réparties telles,que les edifices et les terrains sont celles qui serventl'acquisition de biens a fins multiples.
ServiCes de la dette
Contient les frais d'amortissement de la dette et lesintérets verses.
E.3.3 Dépenses de commissions scolaires selon la classifi-cation economique
Salaires et traitements
Administration generale comprend les honorairesdes administrateurs, des cadres supérieurs, des surveillantset du personnel administratif, des techniciens et dcs spécia-listes,du personnel de bureau et des secrétaires et du person-nel auxiliaire occasionnel.
Service d'informatique Comprend les salaires dessurveillants et- du personnel administratif, technique etspecialise comme les perforeuses, les opérateurs sur ordi-nateurs, les programmeurs et les analystes, le personnel debureau et les secrétaires, le personnel auxiliaire occasion-nel. Ceci ne comprend pas les salaires des employes quidétiennent un certificat d'enseignement et qui enseignentl'informatique. Ils sont inscrits sous la rub rique"Enseignement".
Instructional administration - Includes seniorinstructional administration officials such as directorsof education, assistant directors, superintendents andassiaant superintendents of schools, non-teachingsupervisory and administrative . personnel relateddirectly to .the instructional program such as inspec-tors, directors or superintendents of subject fields,co-ordinators,. consultants, etc., clerical and secretarialpersonnel including staff located in the school officesexcept non-certificated secretarial and clerical staffwho are assigned to guidance, library and audio-visualselvices who are included under "Educationalservices". Also excluded are the clerical and secretarialstaff employed for evening courses assistance.
Day school regular - Includes personnel directlyrelated to the provision of day school regular coursesfor school age children. They are located in the schoolsand they include principals; vice-principals, regular,teachers, part-time teachers, supply teachers and otherinstruotional personnel such as guidance and librarypersonnel possessing teaching certificates, lay as-
sistants, etc.
Day school special Includes personnel directlyrelated to the provision of day school special educationcourses such as those instituted to deal with speech,hez ring and vision defects, etc. The personnel may beeither certificated or non-certificated. Included areprincipals, vice-principals, regular, teachers, part-timeteachers, supply teachers, lay zssistants and othercertificated personnel.
SPecial courses - Includes personnel directlyre/ated to the provision of special courses offered toschool-age children outside the regular program; thesecourses include summer school courses, music, art, etc.Included arc principals, vice-principals, regular
assistants and other certificated personnel in the
school.
Adult education - Includes personnel directlyrelated to adult education such as evening courses,daytime classes, provincial manpower retraining pro-grams and others. Included are supervisory andadministrative personnel, principals, vice-principals,regular teachers, part4ime teachers, supply teachers,iay. assistants, other certificated personnel in theschool, as well as clerical and secretarial staff.
Educational services Includes salaries paid tosupervisory and administrative personnel, technical and.specialized staff as well as clerical and secretarial staff
- 124 -
Administration de l'enseignement Comprend lescadres superieurs de l'administration de l'enseignement,(le directeur de l'enseignement, le dhecteur adjoint, lessurintendants et les surintendants adjoints des'écoles). Lessurveillants et les employes administratifs non enseignantsqui ont affaire directement au programme d'enseignement(comme les inspecteurs, les directeurs non affect& a uneécole déterminée, les directeurs ou surintendants de cer-taines matières, 1.!Is coordonnateurs, les conseillers, etc.)Les secretaires et les employes de bureau y compris lepersonnel travsillant dans les bureauk des ecoles Said lessecritaires et les employes de bureau non diplômés quitravaillent dans la bibliotheque, au service d'orienIatiohpédagogique ou au service de l'audio-visuel, sont inscritssous la rubrique "Services éducatifs". Sont égalementexclus de cette rubrique les Wakes des emplojtes debureau et des secretaires attaches aux cours du soir.
Cours riguliers de jour -,, Comp ren ne nt le personneldirectement responsable des cows reguliers de jour auxéleves d'age scolaire. Les employes peuvent,etre diplomesou non. Ils travaillent dans les écoles; ce sont les direc-teurs, les Sous-directelirs, les professeurs a temps partiel,les professeurs suppléants, les autres membres du corpsenseignant tels les orienteurs professionnels, le: employesde la bibliotheque qui ponedent des pennis d'enseigne-ment, etc.
Cours speciaux de jour Comprernent les em-ployes responsables des cours spéciaux de jour dans desclasses réservées a des_ enfants atteints de' certaines infir-mites comme la surdité, la myopie, la prononciation
' défectueuse. Les employes peuvent Etre diplômés ou non.En font partie,.les direeteurs, les sous-directeurs, les pro-fesSeurs titulaires, les professeurs a temps partiel, lessuppléants, les professeurs adjoints non specialises,d'autres employes dipleimes.
Cours speciaux Comprennent le personnel chargédes cours speciaux offerts aux enfants d'ige scolaire endehors du programme regulier (ces cours comprennent lescours d'été, les Icons de musique, les cows d'art, etc.) Enfont partie, les directeurs, les sous-directeurs, les profes-seurs réguliers, les professeurs a temps partici, les profes-seurs suppliants, les assistants et d'autres employesdipliimés de l'école.
tducation permanente - Comprend le personnelchargé de l'éducation permanente (cours du soir, cours dujour, programme provincial de recyclage de la main-d'oeuvre et autres), surveillants et personnel administratif,directeurs, sous-directeurs, professeurs reguliers, profes-seurs a temps partiel, professeurs suppléants, assistants,autre personnel dipliimé de l'école et personnel de bureauet de secretariat chargé d'aider les personnes mentionneesci-dessus.
Seriices iducitifs comprenner traitements etsalaires. verses aim surveillants et personnel administratif,personnel technique et specialise aussi hien que le person-
119,, r
125
required to provide office assistance. The definitionsimilarity applies for the following functions: "Atidio-visual", "Guidance and counselling", "Library" and"Psychological". The sub-function "Other" under"Educational services" includes the same type ofsalaries but for activities such as "Examination","Research and experimentation-, etc.
Attendance Includes supervisory and adinini-strative personnel related directly to the provision ofthe attendance service such as attendance officers,clerical and secretarial staff.
Health Includes supervisory and administrativepersonnel, personnel related directly to the provisionof health services these include doctors, nurses anddentists, clerical and secretarial staff. Certificatedpersonnel who are teaching this subject are includedunder "Instruction".
Food Includes supervisory and administrativepersonnel, personnel related directly to the preparationand service of food they include cooks, v./afters,dishwashers and dieticians, clerical and secretarial staff.
School facilities services Includes supervisoryand administrative personnel such as superintendentsof plant operations and maintenance, supervisors, tech-nical and specialized per,onnel such as caretakers,stationary engineers, 'plumbers. carpenters, electriciansand painters whether on a part-time or full-time basis,clerical and secretarial staff and temporary assistance.
Transportation Includes supervisory andadministrative personnel such as the coordinator, oftransportation, personnel related directly to transporta-tion of 1)1,1*, such as bus drivers and mechanics,clerical and secretarial staff and temporary assistance.
Other operating expenses Includes staff re .quired for the operation of residences for teachingpersonnel, staff required for operating a hookstore forthe sale of school texts and supplies, total salaries forsuch activities as student council projects, school fairs.picnics, etc., total salaries for the operation of safetypatrols responsible for the safe conduct of children toand from school, total salaries associated with sportsand recreation activities, total salaries in support of
120
nel de soutien necessaire a fournir de tels services. Cettedefinition s'applique egalement aux rubriques suivantes:"Audio-visuel", "Orientation", "Bibliotheque" et"Psychologie". La. sous-rubrique "Autres sow-serviceséducatifs" comprend la categorie équivalente de traite-ments mais pour des activites telles que "Examen";"Recherche et experience"; etc.
Frequentation scolaire Comprend les traitementsdu personnel de surveillance et administratif, les traite-ments du personnel non diplömé dont les fonctions sontdirectement reliées a la prestation des services de frequen-tation scolaire tel que les contrôleurs des absences, lessalaires du personnel de bureau et de secretariat.
Services de sante Comprennent les traitements dupersonnel de surveillance et administratif, les traitementsdu personnel dont les fonctions sont directement reliéesla prestation des services de sante. Ce personnel comprendles médeci. les infirmieres et les dentistes, les traite-ments du iine1 de bureau et de secretariat. La retribu-tion du p4sonne1 enseignant diplOme qui enseigne cettematiere est comprise dans la rubrique "Enseiggment".
Services alimentaires Comprennent les traitementsdu personnel de surveillance t administratif, les traite-ments du personnel dont les fonctions sont directementreliées a la preparation et au service des aliments. Cepersonnel comprend les cuisiniers, les garcons de table, lesplongeurs.et les diététistes, les traitements du personnel debureau et de secretariat.
Service de requipement scolaire Comprend lestraitements du personnel de surveillance et administratiftel nue le chef de l'entretien et du fonctionnement deschaudieles, les surveillants, les chefs d'atelier, les inspec-teurs de bfitiments, les traitements du personnel techniqueet specialise tel que les responsables de l'entretien, lesmécaniciens de machines fixes, les plombiers, les menui-siers, les électriciens et les peintres, les traitements dupersonnel de bureau et de secretariat, les traitements dupersonnel entag6 a titre temporaire.
Transport Comprend les traitements du personnelde surveillance et administratif tel que le coordonnateurdes transports, les traitements du personnel dont les fonc-tions sont directement reliees au transport des élèves telque chauffeurs d'autobus et les mécaniciens, les traite-ments du personnel de bureau et de secretariat, les traite-ments du personnel engage a titre temporaire.
Autres dépenses d'exploitation Comprend le totaldes salaires verses pour l'exploitation de residences pour lepersonnel enseignant, le total des salaires verses, pourl'exploitation, d'une librairie oil se vendent des manuels etdes fournitures scolaires, le total des salaires verses pourdes activités telles que les projets du conseil étudiant, lesexpositions etudiantes, les pique-niques, etc., le total dessalaires verses pour assurer un service de passeurs scolaireschargé de la securité des enfants aux alentours de l'école,
126
community activities. e.g., public ,relations, totalsalaries other than those specifically thentionned else-where.
Fringe Benefits
Includes the institution's contributions in respectof all salaries and wages to: Canada Pension Plan,municipal employees retirement system, unemploy-ment insurance, group insurance, medical and healthinsurance plans, workmen's compensation, retirementgratuities. other.
Travel Expenses
Includes convention, conference and otherepenses for such things as: air fare, mileage, hotels,meal, Travel expenses in connection with person-nel -aining courses are included under .,-1Srsonnel
.04,training".
Personnel Training .
,salaries and wages of personnel whohave been given leave of absence, all fees 'and expensessuch as transportation, honoraria, supplies, tuition fees,books, etc., arising from participation in trainingcourses, membership fees of professional organizationpaid by the board to maintain- an einpk)yee proles-.sional status, and all other expenses pertaining topersonnel training. Fees t organizations Mat the boardbelongs to or that the employee belong to because ofhis position in the board are included under "Otheroperating expenditures".
Supplies and Services
Included in this ecotmmic classificatimi are allexpenthhires for supplies and services such as officesupplies, instructional supplies, repair materials.maintenance supplies, food, replac..!inent of existingfurniture and equipment except items defined as
capital. The purchases of periodicals. magazines andnewspapers are normally charged to the hinction"Library", while films and tapes are charged to"Audio-visual". The cpst of renting furniture, equip-ment, motor vehicles and computer service equipmentis reported in the appropriate functions and the cost 'ofrenting space. buildings and land is charged to "Schoolfacilities services". The cost of all repairs to furnitureand equipment is charged to' "School facilities services.'regardless of the use which the furniture and equip-ment serve: this cost is charged to other functionswhen repairs are made by persotmel whose salaries arecharged tc dmse functions. Vehicle maintenancesupplies such as tires, gasoline, licenses and cleaning arenormally reported under "School facilities services"
121
les traitements verses en rapport avec les activifes sportiveset récreatives, les traitements verses en rapport avec desactivités communautaires (par exemple les relationspubliques, les traiternents autres que ceux designesailleurs).
Avantages sociaux
Comprennent la participation financiere del'organisme, par la voie des salaires, aux avantagessuivants: regime de pensions du Canada, certains plans deretraite reconnus pour les employes, assurance-chOmage,assurance collective, regime d'assurance-santé ou d'assu-rance medicate, indemnisation pour les accidents dutravail, prestations de retraite, autres.
Frais de voyage
Comprend les frais relatifs aux congres, aux con,ferences et autres depenses comme les billets d'avion, lesindemnités de parcouts, les hOtels, les repas, divers. Les.frais de voyages relatifs a des cours de formation du
'personnel sont compris sous la rubrique "Formation dupersonnel".
Formation du personnel
Cette rubrique comprend les salaires et traitementsdu personnel qui ont obtenu .un conge sans paye pour despériodes determinées, tous les droits et les frais tels que lesfrais de transport, les honoraires, les fournitures, les fraisd'inscription. les livres etc., &coolant de la participation ades cours de perfectionnement, les droits d'inscription ades organisations professionnelles et que la commissionpaye pour permettre aux ernployés de maintenir Icorstatut professionnel, tous les autres frais (Ins a la forma-tion du personnel. Les frais d'inscription a des organisa-tions auxquelles la commission ou l'employé appartiennentpour des considerations professionnelles doivent etreinscrits sous le titre "Autres depenses d'exploitation".
Fournitures el services
Cette classification economique contient les de-penses relatives aux foumitures de bureau, aux materielspedagogiques, aux accessoires de reparations, aux ma-teriels d'entretien, aux aliments. au remplatement dumobilier et du materiel existants sauf les articles &finiscomme des imimthilisations. L'achat de publicationsperiodiques, de reviles et de journaux est normalle-ment impute a la rubrique "Bibliotheque" alors quel'achat de films et de rubans est impute a la rubrique"Audio-visuel". Les frais ,de location de meubles, demateriel. de vehieules automobiles et d'equipement infor-matique sont imputes aux rubriques appropriees et lesfrais de locations de bureaux, d'édifices et de sites sontimputes au "Service de requipement scolaire". I es fraisde reparation de fournitures et d'équipement figurent siws
rubrique "Service a l'équipement scolaire" quelque sonla rirbrique qui utilise la fourniture et requipement: cesfrais sont imputables 1 notres rubriques si le travail a etefait par du personnel dont les salaires sont charges a cesrubriques. Le materiel necessaire i l'entretien et au fonc-
7 127with the exception of expenses related to administra-tion vehicles and buses used-for the transportation ofpupils which, are charged to "General
administration"and "Transportation" respectively. The telephone andtelegram expenses as well as the cost of postage arecharged to "Generaladministration". Items such assod, trees, flowers, and Charges like hydro, gas, waterand coal which are related to the operation of allbuildings and properties, are reported in "School facili-ties services".
Fees and Contractual ServicesIncludes all
expenditures for services provided byexternal agencies (e.g., food services,security, cleaning,snow removal, etc.), professional ees paid to legalcounsellors, auditors' fees, consultants' fees, etc., andcost of insurance
premiums. Note that the audit and. legal fees are normally charged to "General admini-stration". f
Other OperatingExpenditures
This economicclassification includes associationand membership fees for the Board, cost of contribu-tions for recognized organizations that the board sauthorized to support, advertising expenses, employ-ment agency fees,accommodations and travellingexpenses relatesl to purchase of merchandise by tenderor inctirred,during the hiring process of new personnel,cost of printing,
miscellaneous, student aid and bankcharges which are charged to "Generaladministration".The bank charges do not include interest on fundsborrowed for the purpose of acquiring a capital asset.This is recorded
under "Debt charges".
Capital ExpendituresThis economic
classification includes the cost ofacquisition of an asset of a fixed or permanent nature,or to improve or extend the original useful life of anasset. It does not. includereplacement of equipment,furniture and vehicles. An expenditure for the purchaseof equipment that does not meet these conditions isreported as "Supplies and services".
E.4. Categories of Revenues andExpenditures for Private Schools
E4.1. Private School RevenuesFees Includes tuition fees and fees for boardand lodging from individuals.
122
tionnernent, des véhicules automobiles tel que les pneus,l'essence, les plaquesd'immatriculation, le nettoyage,apparait sous "Service de l'équipement
scolaire" sauf lesfrais se rapportant,aux véhicules utilises par la gestion etaux autobus servant au transport des &oilers, lesquelssont respectivement imputes aux rubriques"Administra-tion générale" et "Transport". Les comptes de téliphoneet télégrammes
comme les frais de postes sont imputes a"Administration générale". Tout le mathiel tel que lesgraines de semence, les arbres, les fleurs et les frais relatifsl'électricité, le gaz, l'eau, le charbon lequel est nécessairel'exploitation des immeubles et des propriétés sontimputes au "Service de l'équipement scolaire".
Honoraires et services contractuesComprend toutes les dépenses faites au titre deservices rendus par des organismes
externes (par exemple,la cafétéria, les services de securité d'entretien et d'enleve-Tient de la neige, etc.), les honoraires professionnels versesa 'des employes engages a titre de conseillers juridiques, devérificateurs,
d'experts-conseils, etc., et les primesd'assurances. Veuillez noter que les frais judiciaires et deverification comptable sont imputes a la rubrique"Administration générale".
Autres frais d'exploitationComprennent les frais et droits
d'inscription de lacommission a des assOciations, les frais de contribution ades organisations reconnues que la commission estautorisée a soutenit, les frais d'annonces
publicitaires, lesdroits des agences de placement et les frais de *lace-ment nécessaires a l'achat des marchandises par soumis-sions ou encourus durant les démarches entreprises pour lerecmtement d'employés 'nouveaux, les frais de travauxd'imprimerie de la Commission scolaire ou par des -impri-meries privées, les frais divers, les recompenses auxetudiants, et lesservices banquaires
lesquels tombent sousla mbrique
"Administration générale". Ce poste ne com-prend pas les intéréts payis sur des sommes empruntéesdans ie but d'acquérir un element de capital; cela est ponesous la rubrique"Service de la dette".
Depenses en immobilisationsCate classification econoinique, comprend l'achatd'un actif fixe ou permanent ou pour amélior r ouallonger la durée initiale d'un actif. Ne comprend pas le=placement du materiel, de meubles et des véhiculesexistants. Toute dépense pour l'achat de materiel qui necorrespond pas aux présentes
conditions est portée sous larubrique "Fournitures et services".
E.4. Catégorieides revenus et depensesdes écoles privies
E.4.1. Revenus des icoles priviesFrais Comprend les frais de scolarith et autresfrais relatifs a la pension et au logement
provenant desdives ou de !curs parents ou tuteurs.
Received from a public orieparate school board
Includes payments, charges or compensation for
teachers' salaries, rental of space, tuition, fees and
other.
GOVernmentIncludes all revenuei accruing
from the various levels of government.
Other Includes subsidies from church or
society, gifts and donations and all the other revenues
that cannot be recorded elsewhere.
E.4.2 PrivateSchool Expenditures by Functions
General administrationConsists of those activi-
ties involved in the general legubtionand direction of
a private.school;
InstructionIncludes the activities
involved in the teaching process.
- 128 -
ReçU d'un cowed d'écoles publiqucl ou
siparies Comprend paiements, remboursementset
autres formes de compensationrelatifs au traitement des
instituteurs.auloyer, au frais de scolarité et autres.
GouvernementComprend tous ies s.revenus
provenant des différents niveaux de gouvernement.
AutresComprend les subsides d'une congregation
ou d'une société religieuse,' les dons et legs et tous les
autres revenusqui ne peuvent etre inscrits sous d'autres"
categories.
E.4.2. Dépenses des écoles privées par rubriques .
Administrationgenérale
Comprend les activites
qui se rattachent aux responsabilitésadministratives nor-
males d'une école privée.
norinallyEnseignement
Comprend les activités relatives a
l'enseignementcomfne tel.
Services iducatifs Comprennent les services tels
l'audio-visuel,l'orientation, la bibliotheque, les services
psychologiques, etc.Educational servicesIncludes services such as
audio-visual,guidance, library,
psychological, etc.
Physical plantIncludes all activities involved in
keeping the buildings and grounds open and suitable
for use.
Other Includes such items as student's resi-
dences, cafeterias,sports centers, health services, etc.
Debt charges Includes principal and interest on
loans.
Capital expendituresIncludes expenditures on
buildings, land, new furniture and equipment when
these are acquired from current funds.
E.4.3. Private School Expenditures by Economic Clas-
sificationSalaries and wages
Consists of the total
amouni paid to an individual, before deductions, for
personal services rendered.
Supplies and services Includes expenditures
such as instructional supplies, office supplies, postage
and telephone, rental, maintenance of furniture, equip-
ment and buildings, replacement of existing furniture
and equipment, etc.
Other Consists of travel expenses, personnel
training, fees and contractual services, insurance, etc.
123
Terrains et bitiments Comprend les activités rela-
tives a l'entretien et au maintien des edifices et terrains.
Autres Comprend lesservices tels que, les iési-
dences d'étudiants, les cantines, les centres sportifs, les
services de sante, etc..
Service de la dette Comprend les dépenses en
immobilisationstelles Fintéret et les remboursements.
Dipenses en immobilisationsComprend toutes les
"dépensesrelatives a l'équipement, aux
terrains ou aux
batiments,effectuées a meme les revenus d'exploitation.
E.4.3. Dipenses des écoles privées par classification
, économiqueSalaires et remunerations
Comprend la somme
totale versée a un particulier, avantdeductions, pour
services rendus.
. Fournitures et servicesComprend les dépenses
suivantes: fournitures scolaires,fournitures de bureau,
frais de poste, de telephone et de location, les coats'.
d'entretien du materiel, de requipement et des edifices, ;
le remplacementdu mobilier et de l'équipement exis-
tant, etc.
Autres Comprend les frais de voyage, le perfec-i;
tionnement du personnel, les honoraires et contiats, les;
frais d'assurance, etc.
Debt retirement Is the repayment of principalon loans.
Debt servicing - Is the interest paid on outstand-ing loans.
Buildings - Includes the purchase of bLildingsmade from current revenues.
Land - Includes the purchase of land made fromcurrent revenues. '
Furniture and equipment - Includes the pur-chase of additional furniture or equipment fromcurrent revenues.
E.S. Departmental Services
Comprises services provided to school boards bytheir Departments of Education-such as supervisionand inspection, audio-visual, guidance, curriculum,examination, textbook and school supplies, contribu-tions to teachers' pension funds and other relatedservices.
E.6. Labour Force
The labour force is composed of that portion ofthe civilian population 14 years of age and over who,'during the reference week, were employed or unem-ployed.
E.7. Employed Population,
The employed population includes all Personswho, during the reference week:(a) Did any work for pay or profit.
(b) Did any work which contributed to the runaing ofa farm or ousiness operated by a related member ofthe household.
(c) Had a job, but were not at work, because of badweather, illness, industrial dispute, vacation, or forother reasons.
Persons who had jobs but did not work duringthe seference week .v.d -V.-,-;:jt"-Wilo Were looking forwork are included in the unemployed as are personswithout woik.
- 129 -
Remboursement de la dette - Comprend les mon-tants verses A partir des fonds de roulement.
Service de la dette Comprend +es monrants enintérets verses pour financer les dipenses en immobilisa-tions.
Brdtiments Comprend l'achat de batiments oud'idifices effectué a méme les revenus d'exploitation.
Terrains - Comprend l'achat de terrains effectué amime les revenus d'exploitation.
Ameublement et équipement Comprend l'achatadditionnel d'ameublement ou d'équipement effectui amime les revenus d'exploitation.
E.S. Services ministériels
Comprend les services fournis aux commissionsscolaires par leur ministêre de l'Education tels que sur-veillance et insPection, audiovisuel, orientation, pro-grammes cadres, examens, manuels et certaines four-nitures scolaires, divers services conners et les con-tributions aux fonds de pension des enseignants.
E.6. Population active
La population active civile est composée de lapopulation civile disponible de 14 atii et plus qui, aucours de la semaine de rifirence, était 'occupée ou enchOmage.
E.7. Personnes occupies
Les personnes occupies compremient toutes lespersonnes qui, au cours de la semaine de refirence:a) Ont fait un travail qu4conque contre rémunération ouen vue d'un bnéfice.
b) Ont contribu( par on travail qttelconque a l'exploita-tion d'une ferme ou d'une entreprise exploit& par unparent inembre du ménage.
c) Avaient un emploi, mais n'étaient pas au travail pourcause de mauvais temps, de maladie, d'un c-)flit detravail, ou de vacancesmu pour une autre.raison.
Les personnes qui avaient un emploi mais qui n'ohtpas travaillé et ceux qui ont cherché du travail au cours dela semaine de référence sont comptées parmi les chômeursa titre de personnes sans travail a la recherche d'un mploi.