Operating costs
11.5 (1) For the purposes of clause 11.2 (2) (a), a board’s projected operating costs for an extended day program unit for the 2011/2012 school year and the 2012/2013 school year is, in the case of each of the school years, the sum of the following: 1. The projected total wages per unit for employees needed by the board to staff extended day programs in the year, based on the assumption that two employees are needed to staff each unit and determined in accordance with subsection (3). For the purposes of this paragraph and subsection (3), employees who staff an extended day program do not include employees about whom the average number is estimated under paragraph 1 of subsection (4) or employees who provide custodial services, administrative services or any other services ancillary to extended day programs. 2. 24.32 per cent of the total determined under paragraph 1, on account of benefits. 3. 13.4 per cent of the sum of the totals determined under paragraphs 1 and 2, on account of vacation and statutory holiday pay. 4. 2 per cent of the sum of the totals determined under paragraphs 1 and 2, on account of professional development. 5. 5 per cent of the sum of the totals determined under paragraphs 1, 2, 3 and 4, on account of use of supply staff. 6. The projected total cost per unit of providing access to pupils with special education needs to the board’s extended day programs in the year, determined in accordance with subsection (4). 7. The projected total cost per unit of utilities and custodial services related to the board’s extended day programs in the year, determined in accordance with subsection (5). 8. The projected total supplies expenditures per unit related to the board’s extended day programs on instructional days in the year, determined in accordance with subsection (6). An expenditure is a supplies expenditure if it is categorized as such in the Ministry’s Uniform Code of Accounts, revised March 2010 and posted on the Ministry’s website. 9. The projected total cost per unit of food related to the board’s extended day programs on instructional days in the year, determined in accordance with subsection (7). 10. The projected total administrative costs per unit related to the board’s extended day programs in the year, determined in accordance with subsection (8), including costs of record keeping and fees collection but not including transaction costs accounted for under paragraph 12. 11. The projected total cost per unit of vacancies, not to exceed 5 per cent of the sum of the amounts determined under paragraphs 1 to 10. 12. The projected total transaction costs per unit, determined in accordance with subsection (9). O. Reg. 509/10, s. 6. (2) The assumption specified in paragraph 1 of subsection (1) that two employees are needed to staff each extended day program unit, (a) has no effect on the actual number of employees that a board may employ to staff an extended day program unit; and (b) does not prevent the board from having different numbers of employees staff extended day program units in different schools. O. Reg. 509/10, s. 6. (3) Projected total wages per unit under paragraph 1 of subsection (1) shall be determined as follows: 1. Determine the average hourly wages the board anticipates paying the employees needed by the board to staff an extended day program unit. 2. Multiply the amount determined under paragraph 1 by 940 (representing 188 days multiplied by 5 hours which is 300 minutes). 3. Multiply the amount determined under paragraph 2 by 2 (representing two employees). O. Reg. 509/10, s. 6. (4) Projected total cost per unit of providing access to pupils with special education needs to the board’s extended day programs in the year under paragraph 6 of subsection (1) shall be determined as follows: 1. Estimate the average number of employees needed by the board to staff an extended day program unit (based on the assumption of 25 pupils per unit) for the purpose of providing access to pupils with special education needs to the program based on the following information, as available to the board: i. The number of employees needed to provide special education services to pupils with special education needs enrolled in junior kindergarten and kindergarten and, if relevant, other classes in the primary or junior divisions in schools of the board, as compared to the total number of pupils enrolled in the classes, in the year preceding the relevant school year. ii. The number of employees needed by the board to staff extended day program units for the purpose of providing access to pupils with special education needs to the program, as compared to the total number of pupils enrolled in the units, in the year preceding the relevant school year. iii. The number of pupils who are expected to be enrolled in a school of the board for the first time and have been identified by the board as having special education needs through the process of developing entry-to-school plans or carrying out its duties under subsection 4 (1) of Regulation 306 (Special Education Programs and Services) made under the Act, or through any other process of the board. iv. The extent to which parents of pupils identified in subparagraphs i to iii have expressed an interest in enrolling the pupils in one or more portions of an extended day program in a school of the board during the next school year. v. The extent to which employees would be needed by the board to staff extended day programs for the purpose of providing access to pupils identified in subparagraphs i and iii to the program. 2. Determine the average hourly wages the board anticipates paying employees about whom the average number is estimated under paragraph 1. 3. Multiply the amount determined under paragraph 1 by the amount determined under paragraph 2. 4. Multiply the amount determined under paragraph 3 by 940 (representing 188 days multiplied by 5 hours which is 300 minutes). 5. Multiply the amount determined under paragraph 4 by 24.32 per cent, on account of benefits. 6. Multiply the totals determined under paragraphs 4 and 5 by 13.4 per cent, on account of vacation and statutory holiday pay. 7. Multiply the totals determined under paragraphs 4, 5 and 6 by 5 per cent, on account of use of supply staff. 8. Estimate the total costs per unit of the board in respect of advisory or training services for the employees about whom the average number is estimated under paragraph 1, and other individuals involved in the provision of extended day programs to pupils with special education needs. 9. Estimate the total of any other costs per unit that the board has identified as necessary to provide access to pupils with special education needs to the board’s extended day programs in the year, based on relevant experiences of the board or any other board. In estimating these costs, the board shall determine the types of costs that are necessary and the amount of each type of costs that is necessary. 10. Total the amounts determined under paragraphs 4, 5, 6, 7, 8 and 9. O. Reg. 509/10, s. 6. (5) Projected total cost per unit of utilities and custodial services under paragraph 7 of subsection (1) shall be determined as follows: 1. Determine an amount, not to exceed $0.40, that represents the per pupil per hour cost of utilities and custodial services related to the board’s extended day programs. 2. Multiply the amount determined under paragraph 1 by 940 (representing 188 days multiplied by 5 hours which is 300 minutes). 3. Multiply the amount determined under paragraph 2 by 25 (representing 25 pupils). O. Reg. 509/10, s. 6. (6) Projected total supplies expenditures per unit under paragraph 8 of subsection (1) shall be determined as follows: 1. Project the cost per pupil per instructional day for supplies expenditures. 2. Multiply the number projected under paragraph 1 by 4700 (representing 25 pupils multiplied by 188 days). O. Reg. 509/10, s. 6. (7) Projected total cost per unit of food under paragraph 9 of subsection (1) shall be determined as follows: 1. Project the cost per pupil per instructional day for food. 2. Multiply the number projected under paragraph 1 by 4700 (representing 25 pupils multiplied by 188 days). O. Reg. 509/10, s. 6. (8) Projected total administrative costs per unit under paragraph 10 of subsection (1) shall be determined as follows: 1. Determine the costs per unit related to contracts entered into by the board with third parties before the first school day in May of the preceding school year, if any, under which third parties will provide administrative services related to the board’s extended day programs by, i. estimating the average number of extended day program units for which a single third party contractor provides administrative services, ii. determining the average cost of the board’s contracts with the third parties, and iii. dividing the amount determined under subparagraph i by the amount determined under subparagraph ii. 2. Determine the costs per unit related to employees of the board who spend 75 per cent or more of their time providing administrative services related to the board’s extended day programs by, i. estimating the number of program units managed by one full-time equivalent person employed of the board who spends 75 per cent or more of his or her time providing the administrative services, ii. estimating the average salary of the employees described in subparagraph i, iii. dividing the amount determined under subparagraph ii by the amount determined under subparagraph i. 3. Total the amounts determined under paragraphs 1 and 2. 4. Determine the amount, if any, of the registration fee that the board will require under subsection 11.12 (1) in the next school year. 5. Multiply the amount determined under paragraph 4 by 25 (representing 25 pupils). 6. Subtract the amount determined under paragraph 5 from the amount determined under paragraph 3. O. Reg. 509/10, s. 6. (9) Projected total transaction costs per unit under paragraph 12 of subsection (1) shall be determined as follows: 1. Estimate the percentage that the amount payable by the board under contracts or service agreements relating to transaction costs for extended day programs, such as credit card and debit card transactions, bears to the amount of fees collected by the board. 2. Multiply the percentage estimated under paragraph 1 by the sum of the amounts determined under paragraphs 1 to 11 of subsection (1). O. Reg. 509/10, s. 6.