This regulation limits how much school divisions may spend on administrative costs, with different caps based on enrolment and special requirement increases.
Administrative Cost Control (2015) Regulation, M.R. 63/2015 The Public Schools Act , C.C.S.M. c. P250 Regulation 63/2015 Registered May 15, 2015 bilingual version (HTML) Table of Contents Section 1 Definitions 1.1 Interpretation re "annual" 2 Limit on administrative costs if special requirement increase is 2% or less 2.1 Limit on administrative costs if special requirement increase exceeds 2% 2.2 Exceptions for Flin Flon and Kelsey School Divisions 2.3 Mystery Lake School District 3 Calculating administrative costs 4 Application 5 Repeal 6 Coming into force Definitions 1 The following definitions apply in this regulation. "FRAME" means the standardized accounting system prescribed by the minister known as Financial Reporting and Accounting in Manitoba Education . (« FRAME ») "FTE enrolment" means, for a school division or school district, the total number of kindergarten to Grade 12 pupils enrolled on a full-time equivalent basis in the school division or school district on September 30 of the applicable school year, regardless of whether an enrolled pupil is counted for provincial grant purposes. (« inscription ÉTP ») "special requirement" means the amount of the annual budget of a school division or school district that is to be raised by special levy. (« besoins spéciaux ») M.R. 120/2019 Interpretation re "annual" 1.1 In this regulation, a reference to "annual" is to be determined with reference to the school year, being the 12-month period commencing on July 1 and ending on June 30 of the following year. M.R. 84/2018 Limit on administrative costs if special requirement increase is 2% or less 2(1) This section applies to a school division if its special requirement in a year is not more than 2% greater than its special requirement in the immediately preceding year. 2(2) The annual administrative costs for the school division must not exceed the following percentage of its annual total expenses: (a) if applicable, for Brandon School Division and Hanover School Division, 2.94%; (b) for any other school division with an FTE enrolment of (i) more than 5,000, 2.7%, (ii) more than 1,000 and up to 5,000, the amount determined in accordance with the following formula, expressed as a percentage: 2.94 + 0.0001475 × (5,000 – FTE enrolment) (iii) 1,000 or less, 3.53%. M.R. 84/2018 ; 120/2019 Limit on administrative costs if special requirement increase exceeds 2% 2.1(1) This section applies to a school division if its special requirement in a year is more than 2% greater than its special requirement amount in the immediately preceding year. 2.1(2) The annual administrative costs for the school division must not exceed the following percentage of its annual total expenses: (a) if applicable, for Brandon School Division and Hanover School Division, 2.85%; (b) for any other school division with an FTE enrolment of (i) more than 5,000, 2.4%, (ii) more than 1,000 and up to 5,000, the amount determined in accordance with the following formula, expressed as a percentage: 2.85 + 0.0001425 × (5,000 – FTE enrolment) (iii) 1,000 or less, 3.42%. M.R. 120/2019 Exceptions for Flin Flon and Kelsey School Divisions 2.2 Despite sections 2 and 2.1, the annual administration costs of The Flin Flon School Division and The Kelsey School Division must not exceed 4.25% of their respective annual total expenses. M.R. 120/2019 Mystery Lake School District 2.3 The annual administration costs of The Mystery Lake School District must not exceed 4.25% of its annual total expenses. M.R. 120/2019 Calculating administrative costs 3 For the purpose of calculating administrative costs as a percentage of total expenses, (a) annual administrative costs are to be determined in accordance with the following formula: A – B In this formula, A is the total costs of Divisional Administration – Function 500 for the school year, as set out in FRAME; B is the sum of the following, as set out in FRAME: (i) the costs incurred by a school division or school district in obtaining and maintaining liability insurance, (ii) the incremental administrative costs related to self-funded expenses — being expenses fully offset by, but not exceeding, incremental revenues, (iii) the costs incurred by a school division or school district in support of trustee elections or a trustee by-election; (b) annual total expenses are to be determined in accordance with the following formula: (C + D) − E In this formula, C is, as set out in FRAME, total operating expenses, being the total of Function 100 to Function 900, inclusive; D is transfers to capital, as set out in the Operating Fund – Detail of Transfers to (from) Capital Fund in the budget and financial statements of the school division or school district; E is, as set out in FRAME, expenditures made in respect of Adult Learning Centres – Function 300. Application 4 The Frontier School Division, la Division scolaire franco-manitobaine and The Whiteshell School District are not subject to this regulation. Repeal 5 The Administrative Cost Control Regulation , Manitoba Regulation 33/2014, is repealed. Coming into force 6 This regulation comes into force on July 1, 2015.