1.  Cost Accounting Method used to set rates since 2009  21 st Century School Fund and University of California- Berkley’s Center for Cities and Schools  Presentation at OMC conference in July 2012  Met with the Ministry in April 2013 to discuss the model  Reviewed by COSBO at their June 2013 meeting  Presented at OASBO Conference May 2014  Training session for CUS Outreach Coordinators June 2014

2. Goals Uncomplicated to use and explain Customizable - using individual Boards' data and policies/procedures Uses valid, reliable and consistent data found in consolidated financials available to the public To set Evidence Based Rates that are transparent, accountable and equitable

3. Costs Reflects Direct and indirect costs that are associated with activities and extended hours used for community use at schools Adjusts for changes in costs Allows for analysis of costs to aid in decision making

4. Benefits Utilizes publicly funded facilities Supports community organizations Reduces costs to participants Builds partnerships that benefit students, families and communities Increases community access to services Promotes community engagement at schools

5. Analytical Tools – EFIS Data PERMITTED HOURS BY SPACE TYPE Number of permits issued 1,952 Number of participant visits 1,514,385 PERMITTED HOURS BY SPACE TYPE Target Age Group(s) Number of Permitted Hours Children 0 – 6 64,700 Children 7 – 12 88,317 Teens 13 – 18 27,746 Young Adults 19 – 24 12,472 Adults 25 – 64 15,209 Seniors 65+ 7,602 No target age - Total 216,046 PERMITTED HOURS BY ACTIVITY Type of Activity Number of Permitted Hours Educational (e.g. homework help, reading clubs) 12,522 Parenting Support (e.g. new parent classes) 1,002 Sports and Recreational (e.g. basketball, yoga) 16,631 Health and Wellness (e.g. nutrition program, blood donation) 536 Child Care Programs 55,964 Arts and Cultural (e.g. community theatre, concerts) 10,622 Supports for Recent Immigrants 35 Social (e.g. bbq, meet and greet) 202 Community Services (e.g. employment aid) 2,188 Meetings (e.g. neighbourhood action) 3,298 Leadership (e.g. Scouts, Guides) 1,559 Aboriginal-focused Programs - Supports for Low-income Communities 4,300 Other: Event 4,280 Total 113,139

6. By Age

7. By Activity

8. Strategic Questions How to fund your Board's CUS program in times of budget constraints? Are you using funding in a responsible manner? Does the way you charge for facilities support the goals and policies of your Board? Are programs and activities priced fairly and transparently?

9. By Space

10. Projecting by Category

11. By Category

12. EFIS Schedule 10C SCHEDULE 10 C - SCHOOL OPERATIONS AND MAINTENANCE EXPENSES 2013-2014 ElementarySecondaryTotal Custodial Operations Wages2,696,6191,575,6454,272,264 Benefits670,935389,1181,060,053 Supplies764,722443,3701,208,092 Contract Services148,16279,051227,213 Other0 Maintenance Operations Wages442,411256,500698,911 Benefits109,60963,549173,158 Supplies719,944417,4121,137,356 Contact Services7,3204,24511,565 Other0 Utilities Electricity891,352790,5391,681,891 Heating - oil109,8380 Heating - gas473,793181,140654,933 Heating - other000 Water and sewage227,406104,690332,096 School Operations and Maintenance Administration Wages300,559174,257474,816 Benefits66,22838,397104,625 Supplies000 Contract Services000 Other000 Insurance66,95438,818105,772 Leases Operating Component86,876309,875396,751 Total 10C Expenses7,782,7284,866,60612,649,334 Subset of “Pupil Accommodation used in Cost Recovery Pricing Model

13. Costs by Panel (per hour) Space Type BLENDED PANELSELEMENTARYSECONDARY Total Gross Sq. Ft. (incl. Core Space Factor) Calculated Cost per Hour Total Gross Sq. Ft. (incl. Core Space Factor) Calculated Cost per Hour Total Gross Sq. Ft. (incl. Core Space Factor) Calculated Cost per Hour Single Gym 4,215 $ 24.94 3,479 $ 18.71 4,952 $ 29.12 Double Gym 8,410 $ 49.76 6,957 $ 37.42 9,862 $ 58.00 Classroom 1,063 $ 6.29 1,055 $ 5.68 1,071 $ 6.30 Auditorium 1,117 $ 6.61 699 $ 3.76 1,535 $ 9.03 Cafeteria 2,227 $ 13.18 254 $ 1.36 4,201 $ 24.70 Library 937 $ 5.54 354 $ 1.90 1,520 $ 8.94 Kitchen 320 $ 1.89 195 $ 1.05 444 $ 2.61 Other 1,675 $ 9.91 254 $ 1.36 3,096 $ 18.21

14. Surcharges by Hour Space Type SECONDARYUTILITIES CUSTODIAL & MAINTENANCE OPERATIONS Admin Total Gross Sq. Ft. (incl. Core Space Factor) Calculated Cost per Hour Single Gym 4,952 $ 29.12 $ 4.82 $ 14.69 $ 1.49 Double Gym 9,862 $ 58.00 $ 9.61 $ 29.26 $ 2.97 Classroom 1,071 $ 6.30 $ 1.04 $ 3.18 $ 0.32 Auditorium 1,535 $ 9.03 $ 1.50 $ 4.55 $ 0.46 Cafeteria 4,201 $ 24.70 $ 4.09 $ 12.46 $ 1.26 Library 1,520 $ 8.94 $ 1.48 $ 4.51 $ 0.46 Kitchen 444 $ 2.61 $ 0.43 $ 1.32 $ 0.13 Other 3,096 $ 18.21 $ 3.02 $ 9.18 $ 0.93

15. Explaining Components of Price

16. Trends for Pricing Projections 20102011201220132014 AVG CDN Rate of Inflation 1.82.91.50.91.91.8 OM Expenses / Sq Ft 1.28.5-3.62.51.72.3

17. Inputs - Budget Transfer Agreements from the Ministry of Education Fees & Charges Collected Community Use of Schools Transfer Agreement $ 310,551 Total Administration Fees Collected $ - Outreach Coordinator Transfer Agreement $ 85,600 Total Fees Collected from Space Rentals $ 150,966 Other Program Transfer Agreements (Specify) Total Fee Collected for Equipment Rental $ - Priority Schools $ 136,000 Total Charges Collected for Insurance $ 8,988 Focus On Youth $ - Total Charges Collected for Caretaker Overtime ` $ - Other Fees or Charges Collected (Specify) $ - Total Transfer Agreements $ 532,151 Total Fees & Charges Collected $ 159,954

18. Budget Impact

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