On the afternoon of Monday, April 25, the CBE posted its response to the following question:
On page 14 of the 2010-2011 budget document, it states that administration expenses are 3.6% of the total budget. However, on page 27, it states that Finance and Business Services are 5.3% of the budget, Human Resources are 2.1%, and the Office of the Chief Superintendent is 1.1% which totals 8.5% of the budget. The CBE has also made it clear that the new administration building lease and the Board of Trustees are included in administration expenses.
In the interest of transparency, will you provide a detailed breakdown of everything that is included as Administration expenses and if there are parts of human resources and business and financial services that do not count towards administration, can you please explain which parts are not included and why?
For context, compare the numbers given in the CBE’s response with those presented in the 2010-2011 budget.
Board of Trustees: The office of the board of trustees has a budget of $1.7 million, and all of this is included in administrative expenses.
Office of the Chief Superintendent: According to the budget, this office has a budget of $11.2 million dollars, yet in the response received, only $6.2 million or 55.5% is included as administrative expenses. $5 million is unaccounted for.
Human Resources: $14.7 million (66.3%) is included in administrative expenses, and its budget is $22.2 million. $7.5 million unaccounted for.
Finance and Business Services: $7.9 million (14.25%) of the $55.4 million dollar budget is included as being part of administrative expenses. $47.5 million unaccounted for.
Learning Innovation: $7.3 million, or 28.6% of the $22.2 million dollar budget is considered administrative expenses.
Learning Support: $0.4 million from this service unit is considered administrative costs.
Facilities and Environmental Services: $0.9 million of $164.892 million is allocated to administrative costs.
In the interest of transparency, ARTICS calls upon the Board to provide a detailed breakdown of the numbers requested to better explain the expenditures. Specifically, the Board should provide an allocation of payroll (including number of staff represented) and detailed expenses. When portions of these service units are allocated to system instruction support, operations and maintenance or transportation or other line items, a detailed accounting and explanation is a reasonable expectation of a transparent public institution.
The CBE suggests that the $60 million dollars not allocated to Administration from the Office of the Chief Superintendent, Finance and Business Services and Human Resources “are classified as system instruction support, operations and maintenance or transportation as applicable” and are therefore not considered “Administrative.” The ARTICS review leaves lingering questions as to the allocation of expenses of these service units to system instruction support, operations and maintenance or transportation.
ARTICS seeks open and transparent information so that Calgarians can properly inform themselves and we invite the CBE to work with us to accomplish this goal.