Directory UMM :Data Elmu:jurnal:I:International Journal of Educational Management:Vol11.Issue3.1997:
The contracting resource base: a catalyst for
educational administration reform
Richard Bond
Assistant Pro fe sso r o f Educ atio n, Fac ulty o f Educ atio n, Bro c k Unive rsity,
Ontario , Canada
Corrie Giles
Educ atio nal Manage me nt and Administratio n Co nsultant, Wate rdo wn, Ontario ,
Canada
Explains that the Canadian
federal government has
recently cut $800 million in
transfer payments for education to the provinces, with
further cuts planned for the
next two years. Consequently,
there is growing concern
among administrators and
professional educators as to
the likely impact of these
developments in Ontario.
Examines the impact of incremental resource reductions
on an Ontario board of education. Puts forward proposals
aimed at improving the management of educational
resources in Ontario, in
particular means of supporting teachers and service
quality in schools, and yet
retaining equity of educational provision.
Inte rnatio nal Jo urnal o f
Educ atio nal Manage me nt
1 1 ,3 [ 1997] 1 1 1 –1 1 6
© MCB Unive rsity Pre ss
[ ISSN 0951-354X]
Introduction
Th e pa st th r ee yea r s h ave been difficu lt for
edu ca tor s in On ta r io a s a gr ow in g pr ovin cia l
bu dget deficit pr ecipita ted th e la st pr ovin cia l
gover n m en t led by th e N ew Dem ocr a tic P a r ty
(Socia list) to cu t th e level of r esou r ces m a de
ava ila ble to edu ca tion . Ru n n in g in pa r a llel
w ith r edu cin g bu dgets w a s a gr ow in g r elu cta n ce on th e pa r t of loca l ta xpayer s to fu n d
r esou r ce sh or tfa lls w ith ou t visible sign s of
im pr ovem en t to, a n d gr ea ter a ccou n ta bility
on th e pa r t of, th e edu ca tion ser vice for a
m or e effective, efficien t a n d econ om ic edu ca tion system . Th e follow in g ou tlin es th e m ost
im por ta n t fea tu r es a ffectin g th e a dm in istr a tion of edu ca tion in th e pr ovin ce of On ta r io.
The professional response to the
provincial crisis
Alth ou gh pu blic per ception s of a costly a n d
fa ilin g edu ca tion ser vice wer e sim ila r to
th ose wh ich existed in E n gla n d a n d Wa les ten
yea r s a go, th e politica l r espon se to th e pr essu r e for r efor m w a s, a t lea st in itia lly,
m a r k edly differ en t. A Roya l Com m ission w a s
esta blish ed to ca n va ss a w ide body of opin ion
in th e pr ovin ce, a n a ppr oa ch wh ich r espected
th e pr ofession a l view s of edu ca tor s a s well a s
th e ver y im por ta n t view s of pa r en t gr ou ps
a n d oth er sta k eh older s. Th e fin a l r epor t pr odu ced by th e Roya l Com m ission – For th e L ov e
of L ea r n in g (MOE T, 1994) – w a s a ba la n ced
docu m en t wh ich a ch ieved w ide su ppor t fr om
th e pr ovin cia l pa r lia m en t, in ter est gr ou ps
a n d th e m edia . In br oa d ter m s, th e r ecom m en da tion s of th e Roya l Com m ission Repor t
focu s on fou r en gin es of ch a n ge:
1 a n ew k in d of sch ool-com m u n ity a llia n ce
wh ich r ecogn izes th a t tea ch er s a lon e ca n n ot edu ca te a ch ild. Sch ool com m u n ity
cou n cils a r e to be esta blish ed w ith a n
em ph a sis on developin g th e com m u n ity’s
sen se of r espon sibility for th e edu ca tion of
ch ildr en ;
2 ea r ly ch ildh ood edu ca tion be gin n in g a t th e
a ge of th r ee to lay fi r m fou n da tion s for th e
fu tu r e a n d to h elp m itiga te th e a n ticipa ted
la ck of n u r tu r in g pr esu m ed lik ely to occu r
in a r a pidly ch a n gin g society;
3 esta blish in g a colle ge of tea ch er s to r e gu la te pr ofession a l sta n da r ds a n d exten din g
pr e-ser vice edu ca tion to two yea r s wh ile
r evisin g existin g a r r a n gem en ts for con tin u in g pr ofession a l developm en t a n d pr epa r a tion for pr in cipa lsh ip;
4 r ecogn izin g th a t sch ools, sch ool str u ctu r es
a n d sch oolin g n eed to be ver y differ en t to
pr epa r e stu den ts for th e wor ld of wor k a n d
th e leisu r e of th e fu tu r e in a wor ld in cr ea sin gly r elia n t on in for m a tion tech n ology.
In sh a r p con tr a st to th e a ppr oa ch to r efor m
a dopted by th e Br itish Gover n m en t, th e
r epor t por tr ayed a gen u in e w ish to m a in ta in
a n edu ca tion ser vice wh ich is equ ita ble for
a ll, a s well a s a w ish to wor k w ith edu ca tion a l
pr ofession a ls to cr ea te sch ools wh ich a r e:
th e k in ds of or ga n iza tion s m ost lik ely to
pr osper in th e post-in du str ia l, post-m oder n
wor ld … on es ch a r a cter ized by flexibility,
a da pta bility, cr ea tivity, oppor tu n ity, colla bor a tion , con tin u ou s im pr ovem en t, a positive
or ien ta tion tow a r d pr oblem solvin g a n d
com m itm en t to m a xim izin g th eir ca pa city
to lea r n a bou t th eir en vir on m en t a n d th em selves (Ha r gr eaves, 1994, p. 63).
Rapidly changing circumstances
Two k ey ch a n ges occu r r ed ver y soon a fter th e
r elea se of th e r epor t, a n d th ese pr ovide a n
excellen t exa m ple of h ow th e good in ten tion s
of con cer n ed pr ofession a ls ca n be sw iftly
der a iled by ch a n gin g econ om ic a n d politica l
r ea lities. F ir st, in spr in g 1995 th e feder a l
gover n m en t of Ca n a da a n n ou n ced th a t it
cou ld n o lon ger a ffor d to con tin u e distr ibu tin g m a ssive fi n a n cia l su bsidies to pr ovin cia l
edu ca tion pr ogr a m m es. On ta r io’s sh a r e of
r edu ced tr a n sfer paym en ts of a n in itia l $800
m illion is su bsta n tia l a s it is th e m ost popu la ted of th e pr ovin ces. In a ddition , fr om n ow
on a ll tr a n sfer paym en ts w ill be r eceived by
pr ovin cia l tr ea su r ies a s block gr a n ts wh ich
a r e n ot ea r m a r k ed for pa r ticu la r elem en ts of
pr ovin cia l spen din g. Accor din gly, pr ovin ces
w ill decide th e disposition of tr a n sfer fu n ds to
r efl ect th eir pa r ticu la r r esou r ce pr ior ities
m or e closely.
Secon d, th e situ a tion w a s com pou n ded in
J u ly 1995 wh en th e n ew ly-elected Con ser va tive
gover n m en t of On ta r io a n n ou n ced fu r th er
[ 111 ]
Ric hard Bo nd and Co rrie Gile s
The c o ntrac ting re so urc e
base : a c atalyst fo r
e duc atio nal administratio n
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1 1 / 3 [1 9 9 7 ] 1 1 1 –1 1 6
pr ovin cia l bu dget r edu ction s to th e tu n e of
$16 m illion to th e u n iver sities (of wh ich th er e
a r e 15); $6 m illion to th e Colle ges of Applied
Ar ts a n d Tech n ology (of wh ich th er e a r e 24);
a n d $36 m illion to th e sch ool boa r ds (of wh ich
th er e a r e 172). As a r esu lt, a t ever y level of
edu ca tion in On ta r io th er e a r e ser iou s pr oblem s em er gin g a ssocia ted w ith in cr em en ta l
bu dget r edu ction s a n d th e pr essin g n eed to
“m a k e do w ith less” . At th e in dividu a l sch ool
boa r d level th is in clu des pr essu r es on a dm in istr a tion to dea l efficien tly w ith issu es
r ela ted to dem ogr a ph ic ch a n ges, collective
ba r ga in in g, bu ildin g m a in ten a n ce, ch a n gin g
cla ssr oom tech n ology, cla ss size, tr a n spor ta tion , in su r a n ce a n d u ses of a r a n ge of
r esou r ces. Con cu r r en tly, sch ool a dm in istr a tor s a r e expected to pr ovide a n a ccepta ble
qu a lity of edu ca tion to a ll stu den ts, a n d a r e
expected to en cou r a ge, th r ou gh a va r iety of
m ea n s, a h igh level of cla ssr oom per for m a n ce
fr om tea ch er s. Th is expecta tion m u st con sider im por ta n t ph ilosoph ica l u n der pin n in gs
of th e edu ca tion system in Ca n a da , su ch a s
equ ity a n d equ a lity of edu ca tion a l oppor tu n ity, defin ed a n d discu ssed in th e follow in g.
Equity and equality of educational
opportunity
Ch a llen ges in h er en t in m eetin g a r edu ction
in r esou r ces in a n y on e of th e k ey a r ea s of
sch ool a dm in istr a tion a r e m a gn ifi ed by
a ttem pts to pr ovide fa ir tr ea tm en t for a ll
stu den ts. It is a lm ost cer ta in th a t wh ile
a dm in istr a tor s m ay str ive to “pr otect th e
cla ssr oom ” in or der to m a in ta in qu a lity of
tea ch in g a n d lea r n in g, th e im pa ct of in cr em en ta l r edu ction s in th e r esou r cin g of th e
edu ca tion a l ser vice seem set to er ode th e tw in
pr in ciples of equ ity a n d equ a lity of edu ca tion a l oppor tu n ity wh ich h ave tr a dition a lly
been th e cor n er ston e of Ca n a dia n
edu ca tion a l policy. Havin g sa id th a t, a
deta iled exa m in a tion of th e con cepts m ay
illu str a te wh y a la issez -fa ire r a th er th a n
pr ovin ce-w ide m a n a ged r edu ction of
r esou r ces w ill w iden th e ga p between th e
idea l a n d th e r ea lity of su sta in in g equ ity a n d
equ a lity in th e cu r r en t clim a te in On ta r io.
Wh ile th er e is seldom a pu blic deba te over
th e qu estion of wh a t m ea n in g of equ ity
sh ou ld sh a pe policies of edu ca tion a l fin a n ce,
policies wh ich a r e im plem en ted n or m a lly
r eflect a n im plied con cept of edu ca tion a l
equ ity; in oth er wor ds, a ll you n g people,
w ith in th e lim its set by com pu lsor y a tten da n ce law s, sh ou ld h ave equ a l edu ca tion a l
oppor tu n ity. Th is of cou r se, is n owh er e n ea r
a s ea sy a s it wou ld seem a s th e con cept
of equ ity in edu ca tion h a s th r ee m a jor
[ 112 ]
dim en sion s. Th e fir st is th a t of equ a l tr ea tm en t of per son s in lik e cir cu m sta n ces, a n d
th e secon d is th e desir a ble r ela tive tr ea tm en t
of per son s in u n lik e cir cu m sta n ces. Th e th ir d
is th a t equ ity issu es sh ou ld per m ea te ever y
a spect of policy in Ca n a dia n edu ca tion in
or der to h elp cr ea te a n d su sta in a n equ a l a n d
ju st society (Bon d, 1996).
However, in r esou r ce m a n a gem en t ter m s
th er e a r e two types of equ ity. On e is h or izon ta l equ ity wh ich m ay be con sider ed a s th e
equ a l tr ea tm en t of equ a ls. With in th is con text, a dm in istr a tor s m ay pr ovide equ a l
a ccess to a pr escr ibed m in im u m offer in g.
Recen t officia l r ecogn ition of socia l a n d
r a cia l in equ a lity h a s led to th e iden tifica tion
of th e secon d type of equ ity, ver tica l equ ity.
With in th is con text com es th e u n der sta n din g
th a t, for equ a lity of edu ca tion a l oppor tu n ity
to be a ch ieved, th er e m u st be u n equ a l tr ea tm en t of u n equ a ls. With ver tica l equ ity it is
n ecessa r y to focu s on th e n eeds of in d ivid u a l
stu den ts, a n d th e types of r esou r ces n ecessa r y to m eet th ese n eeds. It is th is la tter
wh ich r equ ir es a h igh ly cr ea tive a dm in istr a tive a n d sen sitive a ppr oa ch to r esou r ce m a n a gem en t so clea r ly m issin g in th e r esou r ce
m a n a gem en t a ppr oa ch cu r r en tly em er gin g in
th e pr ovin ce. For exa m ple, sch ool boa r d
a dm in istr a tor s a r e fa ced w ith two dilem m a s.
On e, th ey n eed m or e m on ey to m eet a n
in cr ea sin g r a n ge of specia l edu ca tion a l
n eeds, bu t fin a n cia l r esou r ces fr om th e
pr ovin ce a r e bein g r edu ced in stea d of
in cr ea sed. F u r th er, th e pr ovin cia l gover n m en t is con sider in g ca ppin g th e a bility of
loca l gover n m en t, in clu din g sch ool boa r ds, to
r a ise a ddition a l r even u es fr om loca l ta xa tion .
Two, a n ea sy w ay of dea lin g w ith th e pr oblem
wou ld be to focu s on a tta in in g h or izon ta l
equ ity, bu t th is wou ld pla ce a dm in istr a tor s in
th e ser iou s situ a tion of h avin g deliber a tely to
ign or e th e iden tified n eeds of specia l gr ou ps
a n d in dividu a ls.
Rural/ urban contrasts
P r oblem s a ssocia ted w ith th e con cept of ver tica l equ ity a r e m a gn ified wh en dem ogr a ph ic
a n d geogr a ph ic differ en ces a r e fa ctor ed in .
Th is is a pa r ticu la r issu e in la r ge cou n tr ies
su ch a s Ca n a da w ith spa r sely popu la ted
a r ea s, a la r ge n u m ber of h igh ly diver se cu ltu r es a n d a n u n equ a l distr ibu tion of h igh ly
u r ba n ized a n d u n developed settlem en ts. In
th e pr ovin ce of On ta r io, for exa m ple, w ith a n
a r ea of 412,582 squ a r e m iles (th e UK h a s
94,226 squ a r e m iles) a n d ten m illion
u n equ a lly distr ibu ted in h a bita n ts, th er e a r e
ver y la r ge differ en ces between th e r esou r ces
ava ila ble to stu den ts in Tor on to (la titu de 43)
Ric hard Bo nd and Co rrie Gile s
The c o ntrac ting re so urc e
base : a c atalyst fo r
e duc atio nal administratio n
re fo rm
Inte rnatio nal Jo urnal o f
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1 1 / 3 [1 9 9 7 ] 1 1 1 –1 1 6
a n d th ose ava ila ble to stu den ts in For t Sever n
(la titu de 56), ow in g to dista n ce fr om sou r ce,
ava ila bility a n d cost of tr a n spor t. F u r th er, th e
n or th er n On ta r io cu ltu r e is ver y differ en t
fr om th a t in th e sou th . In fa ct, differ en ces in
n eeds a m on g va r iou s se gm en ts of th e popu la tion a r e a cu tely distin gu ish ed fr om on e
a n oth er by geogr a ph y a lon e. With th is r ea liza tion , it m igh t n eed a m ir a cle to a ch ieve
a n yth in g r esem blin g ver tica l equ ity, a n d a n y
h opes of im pr ovin g on it m ay eva por a te
u n der th e com bin ed effects of th e pr esen t a n d
pr oposed con str a in ts on th e pr ovin cia l edu ca tion a l bu dget.
Equality in urban areas
Th is is n ot to say th a t th e em er gin g pictu r e in
u r ba n a r ea s is sign ifica n tly better – ju st ver y
differ en t. Ach ievin g ver tica l equ ity in sm a ller
geogr a ph ic a r ea s su ch a s cities br in gs its ow n
set of ch a llen ges, a n d yet th ese a lso n eed to be
a ccom m oda ted in a n y r esou r ce m a n a gem en t
a ppr oa ch a dopted by th e pr ovin ce.
Th r ee exa m ples fr om on e m a jor city (popu la tion 317,000) w ill su ffice. F ir st, th er e is th e
com plex stru ctu re of loca l edu ca tion a l a dm in istr a tion . Th e edu ca tion a l n eeds of th e city
a r e su per vised by a city-ba sed secu la r boa r d,
a Rom a n Ca th olic sepa r a te boa r d, a n d a
cou n ty boa r d over seein g th e n eeds of a ppr oxim a tely 58,000 sch oolch ildr en in pr im a r y a n d
secon da r y sch ools. Secon d, th e d iv erse stu d en t popu la tion – in som e of th e city sch ools
th er e a r e a s m a n y a s 45 differ en t la n gu a ges
spok en , a n d a s m a n y a s 50 n a tion a l a n d eth n ic gr ou ps. F u r th er, in th e m etr opolita n a r ea
th er e a r e a ppr oxim a tely 2,500 F ir st N a tion s
people con sistin g of (a m on g m a n y oth er s)
Moh aw k , Ojibw ay, Ch ippew a a n d even In u it
fr om th e fa r n or th . Th ir d, im por ta n t cu ltu ra l
con stra in ts – wh ile h igh ly u r ba n ized a r ea s
pr oba bly h ave m or e r esou r ces to pr ovide
equ ity, it m ay well be pr ovided on ly w ith in
th e h or izon ta l con text, a s th e socia l m ilieu is
n ot con du cive to in ten se cu ltu r a l diver sifica tion . F u r th er, a n y a ttem pts a t ver tica l equ ity
for th e cu ltu r a lly diver se popu la tion of th e
city in qu estion m u st pla ce a ser iou s bu r den
on sch ool bu dgets, on e wh ich m igh t be in toler a ble even wh en su ppor ted by th e best of
in ten tion s. For th e fa ll of 1995, th e cou n ty
boa r d bu dgeted for $109.5 m illion – $10.9 m illion less th a n th r ee yea r s a go (see Appen dix).
The management problem at
school board level
As a r esu lt of cu r r en t a n d pr oposed bu dget
cu ts, th e cou n ty boa r d is fa ced w ith m a jor
difficu lties, som e of wh ich a r e ca te gor ized a s
follow s:
• r edu ction in tea ch in g sta ff a n d a fr ee ze on
w a ges a n d h ir in g, sa la r ies a n d w a ges fr om
$77.2 to $74 m illion ;
• r edu ction in r esou r ces for th e Media Cen tr e
fr om $0.63 to $0.58 m illion ;
• r edu ction in pr ogr a m m e ser vices fr om
$0.47 to $0.40 m illion ;
• r edu ction in r e gu la r day sch ool costs (fu r n itu r e, equ ipm en t, com pu ter s, etc.) fr om
$4.7 to $4.0 m illion ;
• r edu ction in con tin u in g a n d com m u n ity
edu ca tion fu n din g fr om $0.2 to $0.08 m illion ;
• su sta in ed debt ch a r ges a n d in ter est of
a r ou n d $2.5 m illion ea ch yea r sin ce 1991;
• in cr ea sed ba n k ch a r ges a n d in ter est fr om
$0.01 to $0.1 m illion ;
• tota l bu dget r edu ced fr om $120.4 m illion in
1992 to $109.5 m illion in 1995.
Th er e is n o “fa t” left to tr im , bea r in g in m in d
th a t th e r edu ced bu dget h a s to pay for
in cr ea sin gly expen sive ser vices. Despite th is,
a fu r th er $36 m illion cu t is to be sh a r ed
between th e 172 On ta r io boa r ds. Th e im pa ct
w ill be felt in ser vices, pa r ticu la r ly pr ofession a l su ppor t ser vices, r equ ir ed to m a in ta in
ver tica l equ ity. P r oposed cu ts to a dm in istr a tion a r e r ela tively m in or a n d a r e a s follow s:
• bu sin ess a dm in istr a tion $0.82 to $0.76 m illion ;
• gen er a l a dm in istr a tion $0.49 to $0.4 m illion ;
• su per in ten den ts of edu ca tion (r esou r ce
m a n a gem en t, n ot sa la r ies) u n ch a n ged
sin ce 1991 a t $0.1 m illion .
Wh ile it m ay be n o on e’s in ten t th a t th e bu r den of th e im pa ct of r edu ced fin a n ces fa lls on
pr ofession a l su ppor t ser vices, it is th e a r ea
u n der th e cu r r en t system of in cr em en ta l
r esou r ce m a n a gem en t m ost lik ely to be
a ffected a s it is th e on e m ost ea sily m a n ipu la ted. Th is m ay be du e to its com position of
m a n y pa r ts, a n d pa st pr a ctice of r edu cin g
fu n din g in sm a ll por tion s fr om m a n y a r ea s
h a s cr ea ted little a gita tion a n d m et a n et goa l.
Th er e a r e two possible ou tcom es in dea lin g
w ith th e cu r r en t situ a tion .
Outcomes – without action
Th er e is a n im m edia te im pa ct on equ ity
issu es. Wh ile th e boa r d m ay be a ble to pr ovide h or izon ta l equ ity, th e qu a lity of edu ca tion in th is con text ava ila ble to stu den ts in
ter m s of va r iety a n d r a n ge of u sefu ln ess for
th eir fu tu r es w ill of n ecessity decr ea se, sim ply beca u se th er e is in su fficien t fu n din g to
pr ovide m or e th a n a ba sic r a n ge. Th er e is a
pr ofou n d im pa ct on ver tica l equ ity – th e
u n equ a l tr ea tm en t of u n equ a ls – a s specia l
ca te gor ies (cu ltu r a l a n d la n gu a ge-r ela ted for
[ 113 ]
Ric hard Bo nd and Co rrie Gile s
The c o ntrac ting re so urc e
base : a c atalyst fo r
e duc atio nal administratio n
re fo rm
Inte rnatio nal Jo urnal o f
Educ atio nal Manage me nt
1 1 / 3 [1 9 9 7 ] 1 1 1 –1 1 6
exa m ple) ca n n o lon ger be con sider ed a s pa r t
of th e sch ool cu r r icu lu m . Th is r esu lts in a
sin k -or -sw im situ a tion for im m igr a n ts a n d
ser iou sly er odes m u lticu ltu r a lism w ith in th e
con text of th e Ca n a dia n cu ltu r a l m osa ic.
r esou r ces h a s been th e sch ool boa r d, r a th er
th a n th e pr ovin cia l edu ca tion system – a
h olistic view h a s n ot been a fea tu r e of
r esou r ce m a n a gem en t in th e pr ovin ce.
Outcomes – amelioration
Th e $10.9 m illion bu dget r edu ction is a str on g
in dica tor th a t th e cou n ty boa r d h a s ver y
ser iou sly a ttem pted to tr im its bu dget. In fa ct,
it is on e of th e lea n est bu dgets a r ou n d. How ever, even if n o fu r th er fu n din g r edu ction s
a r e m a de th er e m u st still be a r edu ction in
ser vices ow in g to in cr ea ses in tea ch er
sa la r ies (if a n y), costs of ser vices a n d equ ipm en t, a n d th e boa r d’s in cr ea sin g n eed to
m a in ta in cu r r en cy in com m u n ica tion s system s. P r essu r es fr om pa r en t a n d oth er in ter est gr ou ps to in cr ea se, or sim ply m a in ta in ,
qu a lity in edu ca tion a r e lik ely to be fu tile in
th eir a ttem pts to br in g a bou t r esu lts. In th e
lon g h a u l, sch ools w ill be besie ged by in cr ea sin gly fr u str a ted a n d cr itica l gr ou ps a n d w ill
on ly be a ble to pr odu ce lower qu a lity pr ogr a m m es.
Th er e is n o r a tion a l cu r e for th is situ a tion
a s su ccessive r edu ction s of r esou r ces r edu ce
a dm in istr a tor s to a pr ocess of r esou r ce a lloca tion r a th er th a n on e of r esou r ce m a n a gem en t (Giles, 1995). P a r a m ou n t in im por ta n ce
in a m elior a tin g wh a t is fa st becom in g a cr itica l situ a tion is a n eed for pr ovin cia l r efor m of
bu dgetin g pr econ dition s a n d pr a ctice.
Revisions to the management of
resources in Ontario
The need for provincial reform
As th e ca se stu dy of th e cou n ty boa r d h a s
sh ow n , “dea th by a th ou sa n d cu ts” is n o w ay
to r u n a n edu ca tion ser vice. Clea r ly, it is n o
lon ger possible for even m ediu m -size sch ool
boa r ds (by On ta r io sta n da r ds) to w ith sta n d
su ccessive bu dget r edu ction s, a d e fa cto ca p
on th eir a bility to r a ise ta xes, a n d th e n eed to
m eet th e dem a n ds of cen tr a lly m a n da ted
r efor m s wh ich a r e n ot su ppor ted by a ddition a l r esou r ces. Sim u lta n eou s m a n a gem en t
of con tr a ction a n d r efor m m ay be possible
bu t n ot set a ga in st a n a n a ch r on istic fu n din g
a n d a dm in istr a tive a ppa r a tu s wh ich is “ou t
of its tim e” in th e edu ca tion a l clim a te cu r r en tly em er gin g in On ta r io.
Th er e seem to be th r ee r oot ca u ses to th e
pr oblem of r esou r ce m a n a gem en t in th e
pr ovin ce. F ir st, th e r edu ction in r esou r ces
h a s been u n pla n n ed a n d in cr em en ta l. Secon d, th e levels of r edu ction in r esou r ces do
n ot ta k e in to a ccou n t th e lik ely im pa ct on
existin g ser vice sta n da r ds, or th e pr a ctica lity
of a ch ievin g m a n da ted (bu t n ot fu lly costed
a n d r esou r ced) r efor m s a lr ea dy in th e
pipelin e. Th ir d, th e focu s of th e r edu ction in
[ 114 ]
Befor e in tr odu cin g popu la r ist “solu tion s”,
su ch a s r estr u ctu r in g th e cu r r icu lu m , a n d
in tr odu cin g pr ovin ce-w ide a r r a n gem en ts for
th e testin g of stu den ts, politicia n s a n d Min istr y of E du ca tion a n d Tr a in in g (MOE T)
officia ls n eed to decide h ow best to r evise th e
a dm in istr a tive m osa ic befor e m or e r efor m is
m a n da ted a t sch ool level. Wh a t follow s, th en ,
a r e a n u m ber of (by n o m ea n s exh a u stive)
su ggestion s wh ich a im to a lign th e n eed for
r efor m m or e closely w ith a n a dm in istr a tive
a ppa r a tu s m or e in tu n e w ith pr ovidin g th e
r esou r ces for h a r d-pr essed tea ch er s to be
effective, efficien t, econ om ic, bu t, per h a ps
m ost im por ta n tly, equ ita ble in th eir wor k :
1 E sta blish a n ew m ea n s of fu n din g edu ca tion in th e pr ovin ce wh ich , w ith th e exception of ta x-r ich la r ge cities, is la r gely pr ovided th r ou gh loca l ta xa tion (55.5 per cen t
in 1990).
2 Th e pr ovin ce sh ou ld m ove tow a r ds a cor e
pu pil fu n din g for m u la for a ll stu den ts
wh ich sh ou ld r ea listica lly r epr esen t th e
aver a ge cost of edu ca tin g a stu den t a n d th e
fu lly-costed expecta tion s of th e MOE T. Th e
for m u la m ay be a ge-weigh ted in favou r of
you n ger stu den ts, w ith ta r get fu n din g
pr ojects a ch a r a cter istic of th e m or e sen ior
gr a des.
3 In a ddition to cor e fu n din g, a n eeds-r ela ted
elem en t sh ou ld be in clu ded to r eflect loca l
con dition s m or e closely. Th is a ddition a l
fu n din g sh ou ld con sist of two pa r ts. F ir st,
a n a dm in istr a tive a ddition to r eflect a ddition a l costs su ch a s h ea tin g, loca l bu ildin g
r equ ir em en ts, h om e-sch ool tr a n spor t, fr ee
sch ool m ea ls, etc.; a n d, secon d, a n a ddition
wh ich wou ld r ela te to stu den t n eeds. Cor e
a n d a ddition a l fu n din g sh ou ld r eflect n eed
a n d gu a r a n teed pr ovin ce-w ide ser vice
levels wh ich a r e n ot su bject to a r bitr a r y
politica l in ter fer en ce (for exa m ple, m a xim u m cla ss sizes).
4 Review th e r ole a n d fu n ction of th e 172
sch ool boa r ds wh ich exist in On ta r io.
Defin e m or e clea r ly th eir pr ofession a l
su ppor t r ole in th e edu ca tion a l ser vice, in
pa r ticu la r th eir r espon sibility for :
• qu a lity con tr ol a n d a ssu r a n ce;
• sta ff developm en t a n d per son n el issu es
(h u m a n r esou r ce m a n a gem en t);
• a dvice, su ppor t a n d gu ida n ce;
Ric hard Bo nd and Co rrie Gile s
The c o ntrac ting re so urc e
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e duc atio nal administratio n
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Inte rnatio nal Jo urnal o f
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1 1 / 3 [1 9 9 7 ] 1 1 1 –1 1 6
• cu stom er ser vice (com pla in ts, su ppor t
a n d a dvice) a n d m a r k etin g.
5 Redu ce to a m in im u m th e a dm in istr a tive
fu n ction of th e sch ool boa r ds. Ma n y of
th ese fu n ction s m ay be cen tr a lized a t th e
MOE T or a t a ver y lim ited n u m ber of loca l
“lea n ” MOE T distr ict offices. Alter n a tively, pr ovin cia l a dm in istr a tion of edu ca tion cou ld be pu t ou t to ten der a n d
pr iva tized w ith in clea r ly iden tifi ed
MOE T ser vice sta n da r d gu idelin es. Th ese
cou ld in clu de gr ou n ds m a in ten a n ce,
sch ool m ea ls, sch ool m a in ten a n ce, sch ool
clea n in g a n d su pply tea ch in g, etc.
6 E sta blish a n in depen den t pr ovin cia l E fficien cy Savin gs Gr ou p (E SG) r espon sible
for iden tifyin g a n d r em ovin g w a ste in th e
system . Th e E SG wou ld ser ve two br oa d
fu n ction s: fir st, to in vestiga te, r epor t a n d
r ecom m en d efficien cy savin gs a cr oss th e
pr ovin ce in a sim ila r w ay to th e Au dit
Com m ission in Br ita in . Secon d, to be
r espon sible for m a n a gin g specifi c
pr ovin ce-w ide efficien cy pr ojects, in su ch
a w ay a s to m in im ize disr u ption to
sch ools, bu t m a xim ize savin gs wh ich ca n
pa r tly be offset a ga in st bu dget defi cits a n d
pa r tly plou gh ed ba ck in to cla ssr oom s to
im pr ove ser vice deliver y. Specifi c pr ojects
wh ich cou ld be m a n a ged a t th e pr esen t
tim e by su ch a body wou ld in clu de:
• th e ph a sed m er ger of th e 172 sch ool
boa r ds in th e pr ovin ce to cr ea te la r ger,
m or e cost-efficien t u n its;
• br in gin g togeth er in u n ified boa r ds th e
E n glish pu blic sch ools, F r en ch pu blic
sch ools, E n glish sepa r a te sch ools a n d
F r en ch sepa r a te sch ools, to en su r e m a xim u m efficien cy savin gs in ter m s of pla n n in g a n d su ppor t ser vices to sch ools;
• esta blish m en t of a pr ovin cia l sch ool
su pplies pu r ch a sin g or ga n iza tion ;
• esta blish m en t of a pr ovin cia l sch ool
tr a n spor t com m ission ;
• sta n da r dizin g of for m s, pr ocedu r es a n d
sta tistica l da ta collection . E n su r e
system -w ide in te gr a tion of da ta collection th r ou gh th e developm en t of a n
On ta r io com pu ter -ba sed m a n a gem en t
in for m a tion system .
Conclusion
Th is pa per r ecom m en ds th a t On ta r io m a n a ges in to pla ce a ca r efu lly-th ou gh t-th r ou gh
r estr u ctu r in g of th e w ay th a t th e r esou r ce
in ter fa ce is m a n a ged a t pr ovin cia l, sch ool
boa r d a n d sch ool levels. Ca lls for econ om ies
a t sch ool boa r d level, a s th is exa m ple of th e
cou n ty boa r d h a s sh ow n , w ill sim ply n ot
deliver efficien cy, effectiven ess, econ om y a n d
equ ity. If existin g a dm in istr a tive str u ctu r es
a r e su sta in ed we w ill in evita bly see a n u n r avellin g of edu ca tion a l pr ovision in On ta r io,
en or m ou s dispa r ities in both th e level a n d
qu a lity of ser vices on offer to stu den ts, a n d
a n in a bility to a ddr ess a gr ow in g r a n ge of
pr ofession a l issu es r ela tin g to equ ity
wh ich , h ith er to, h a s been a cor n er ston e of
in te gr a tion a n d socia l coh esion in th is
pr ovin ce.
References
Bon d, R. (E d.) (1996), T h e A th er ton Pa pers: A
Histor ica l R eview of Ed u ca tion a l Fisca l Policy
A n a lysis in Ca n a d a , Br ock Un iver sity P u blish in g, St. Ca th a r in e’s.
Giles, C. (1995), “Site-ba sed pla n n in g a n d r esou r ce
m a n a gem en t: th e r ole of th e sch ool developm en t pla n ”, Ed u ca tion a l Ch a n ge a n d Dev elopm en t, Vol. 15 N o. 2, pp. 45-50.
Ha r gr eaves, D. (1994), “Ch a n gin g tea ch er s, ch a n gin g tim es: tea ch er s’ wor k a n d cu ltu r e in th e
postm oder n a ge”, OISE P r ess, Tor on to.
On ta r io Min istr y of E du ca tion a n d Tr a in in g
(1994), R oya l Com m ission R epor t: For th e L ov e
of L ea r n in g, Qu een ’s P r in ter for On ta r io,
Tor on to.
Appendix: the county board of education
budget for 1995 (fall)
Th e follow in g over a ll fi gu r es a r e com pa r ed
w ith th e h igh est over a ll fi gu r es over th e pa st
fou r yea r s, a n d a r e in m illion s of dolla r s.
Salarie s and wage s
1992 – 77.2, 1995 – 74.0.
Emplo ye e be ne fits
1995 – 10.6. Th ese h ave in cr ea sed ea ch yea r.
Trave l
1991 – 0.18, 1995 – 0.14
Busine ss administratio n
1991 – 0.82, 1995 – 0.76.
Equipme nt
1991 – 0.15, 1995 – 0.13. Th is in clu des in su r a n ce wh ich h a s in cr ea sed by 61.97 per cen t
over fi ve yea r s.
Ge ne ral administratio n
1994 – 0.49, 1995 – 0.4.
Co mpute r se rvic e s
1991 – 0.34, 1995 – 0.22.
Supe rinte nde nts o f e duc atio n
Th ese figu r es in clu de r esou r ce m a n a gem en t,
per son n el tr a in in g, sta ff developm en t, pu blic
h ea lth ser vices a n d sch ool sa fety pa tr ols, bu t
n ot sa la r ies. 1991 – 0.1, 1995 – 0.1.
Me dia c e ntre
1991 – 0.63, 1995 – 0.58.
[ 115 ]
Ric hard Bo nd and Co rrie Gile s
The c o ntrac ting re so urc e
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e duc atio nal administratio n
re fo rm
Inte rnatio nal Jo urnal o f
Educ atio nal Manage me nt
1 1 / 3 [1 9 9 7 ] 1 1 1 –1 1 6
Pro gramme se rvic e s
Transpo rtatio n
1991 – 0.47, 1995 – 0.40.
1991 – 7.74, 1995 – 6.46. Th is in clu des specia l
tr a n spor t for exception a l stu den ts a n d h om esch ool tr a n spor t.
Co mmunic atio ns
1994 – 0.25, 1995 – 0.25.
Re gular day sc ho o l c o sts
Th ese in clu de fu r n itu r e a n d equ ipm en t, text
a n d libr a r y book s, cla ssr oom su pplies, sta tion er y costs, com pu ter softw a r e, voca tion a l
edu ca tion a n d cor e F r en ch pr ogr a m m e
n eeds.
1991 – 4.7, 1995 – 4.0.
Co ntinuing and c o mmunity e duc atio n
1991 – 0.2, 1995 – 0.08.
Co -o pe rative e duc atio n – pe rso nne l training
1991 – 0.028, 1995 – 0.018.
Plant o pe ratio n
1995 – 2.96. Th is h a s been in cr ea sin g ever y
yea r. It in clu des a 15.5 per cen t in cr ea se in
pr oper ty in su r a n ce.
Plant mainte nanc e
1994 – 1.33, 1995 – 1.33. Th is h a s been in cr ea sin g ever y yea r a n d in clu des a 72.48 in cr ea se
in veh icle in su r a n ce.
[ 116 ]
Tuitio n fe e s
1991 – 0.57, 1995 – 0.48. Th is is com posed of
fees pa id to oth er boa r ds for specia l edu ca tion
ser vices.
Capital no n-allo c able
1991 – 8.89, 1994 – 4.43, 1995 – a 100 per cen t
decr ea se fr om 1994. Th is in clu des ca pita l
pr ojects a n d ca pita l im pr ovem en t
pr ogr a m m es.
De bt c harge s and c apital inte re st
1991 – 1.62 a n d h a s been a r ou n d 2.5 sin ce. Th is
in clu des deben tu r e r epaym en ts a n d ca pita l
loa n in ter est.
Othe r o pe rating c o sts
1992 – 0.15, 1995 – 0.13.
Bank c harge s and inte re st
1991 – 0.01, 1995 – 0.1.
To tal budge t
1992 – 120.4 ,1995 – 109.5.
educational administration reform
Richard Bond
Assistant Pro fe sso r o f Educ atio n, Fac ulty o f Educ atio n, Bro c k Unive rsity,
Ontario , Canada
Corrie Giles
Educ atio nal Manage me nt and Administratio n Co nsultant, Wate rdo wn, Ontario ,
Canada
Explains that the Canadian
federal government has
recently cut $800 million in
transfer payments for education to the provinces, with
further cuts planned for the
next two years. Consequently,
there is growing concern
among administrators and
professional educators as to
the likely impact of these
developments in Ontario.
Examines the impact of incremental resource reductions
on an Ontario board of education. Puts forward proposals
aimed at improving the management of educational
resources in Ontario, in
particular means of supporting teachers and service
quality in schools, and yet
retaining equity of educational provision.
Inte rnatio nal Jo urnal o f
Educ atio nal Manage me nt
1 1 ,3 [ 1997] 1 1 1 –1 1 6
© MCB Unive rsity Pre ss
[ ISSN 0951-354X]
Introduction
Th e pa st th r ee yea r s h ave been difficu lt for
edu ca tor s in On ta r io a s a gr ow in g pr ovin cia l
bu dget deficit pr ecipita ted th e la st pr ovin cia l
gover n m en t led by th e N ew Dem ocr a tic P a r ty
(Socia list) to cu t th e level of r esou r ces m a de
ava ila ble to edu ca tion . Ru n n in g in pa r a llel
w ith r edu cin g bu dgets w a s a gr ow in g r elu cta n ce on th e pa r t of loca l ta xpayer s to fu n d
r esou r ce sh or tfa lls w ith ou t visible sign s of
im pr ovem en t to, a n d gr ea ter a ccou n ta bility
on th e pa r t of, th e edu ca tion ser vice for a
m or e effective, efficien t a n d econ om ic edu ca tion system . Th e follow in g ou tlin es th e m ost
im por ta n t fea tu r es a ffectin g th e a dm in istr a tion of edu ca tion in th e pr ovin ce of On ta r io.
The professional response to the
provincial crisis
Alth ou gh pu blic per ception s of a costly a n d
fa ilin g edu ca tion ser vice wer e sim ila r to
th ose wh ich existed in E n gla n d a n d Wa les ten
yea r s a go, th e politica l r espon se to th e pr essu r e for r efor m w a s, a t lea st in itia lly,
m a r k edly differ en t. A Roya l Com m ission w a s
esta blish ed to ca n va ss a w ide body of opin ion
in th e pr ovin ce, a n a ppr oa ch wh ich r espected
th e pr ofession a l view s of edu ca tor s a s well a s
th e ver y im por ta n t view s of pa r en t gr ou ps
a n d oth er sta k eh older s. Th e fin a l r epor t pr odu ced by th e Roya l Com m ission – For th e L ov e
of L ea r n in g (MOE T, 1994) – w a s a ba la n ced
docu m en t wh ich a ch ieved w ide su ppor t fr om
th e pr ovin cia l pa r lia m en t, in ter est gr ou ps
a n d th e m edia . In br oa d ter m s, th e r ecom m en da tion s of th e Roya l Com m ission Repor t
focu s on fou r en gin es of ch a n ge:
1 a n ew k in d of sch ool-com m u n ity a llia n ce
wh ich r ecogn izes th a t tea ch er s a lon e ca n n ot edu ca te a ch ild. Sch ool com m u n ity
cou n cils a r e to be esta blish ed w ith a n
em ph a sis on developin g th e com m u n ity’s
sen se of r espon sibility for th e edu ca tion of
ch ildr en ;
2 ea r ly ch ildh ood edu ca tion be gin n in g a t th e
a ge of th r ee to lay fi r m fou n da tion s for th e
fu tu r e a n d to h elp m itiga te th e a n ticipa ted
la ck of n u r tu r in g pr esu m ed lik ely to occu r
in a r a pidly ch a n gin g society;
3 esta blish in g a colle ge of tea ch er s to r e gu la te pr ofession a l sta n da r ds a n d exten din g
pr e-ser vice edu ca tion to two yea r s wh ile
r evisin g existin g a r r a n gem en ts for con tin u in g pr ofession a l developm en t a n d pr epa r a tion for pr in cipa lsh ip;
4 r ecogn izin g th a t sch ools, sch ool str u ctu r es
a n d sch oolin g n eed to be ver y differ en t to
pr epa r e stu den ts for th e wor ld of wor k a n d
th e leisu r e of th e fu tu r e in a wor ld in cr ea sin gly r elia n t on in for m a tion tech n ology.
In sh a r p con tr a st to th e a ppr oa ch to r efor m
a dopted by th e Br itish Gover n m en t, th e
r epor t por tr ayed a gen u in e w ish to m a in ta in
a n edu ca tion ser vice wh ich is equ ita ble for
a ll, a s well a s a w ish to wor k w ith edu ca tion a l
pr ofession a ls to cr ea te sch ools wh ich a r e:
th e k in ds of or ga n iza tion s m ost lik ely to
pr osper in th e post-in du str ia l, post-m oder n
wor ld … on es ch a r a cter ized by flexibility,
a da pta bility, cr ea tivity, oppor tu n ity, colla bor a tion , con tin u ou s im pr ovem en t, a positive
or ien ta tion tow a r d pr oblem solvin g a n d
com m itm en t to m a xim izin g th eir ca pa city
to lea r n a bou t th eir en vir on m en t a n d th em selves (Ha r gr eaves, 1994, p. 63).
Rapidly changing circumstances
Two k ey ch a n ges occu r r ed ver y soon a fter th e
r elea se of th e r epor t, a n d th ese pr ovide a n
excellen t exa m ple of h ow th e good in ten tion s
of con cer n ed pr ofession a ls ca n be sw iftly
der a iled by ch a n gin g econ om ic a n d politica l
r ea lities. F ir st, in spr in g 1995 th e feder a l
gover n m en t of Ca n a da a n n ou n ced th a t it
cou ld n o lon ger a ffor d to con tin u e distr ibu tin g m a ssive fi n a n cia l su bsidies to pr ovin cia l
edu ca tion pr ogr a m m es. On ta r io’s sh a r e of
r edu ced tr a n sfer paym en ts of a n in itia l $800
m illion is su bsta n tia l a s it is th e m ost popu la ted of th e pr ovin ces. In a ddition , fr om n ow
on a ll tr a n sfer paym en ts w ill be r eceived by
pr ovin cia l tr ea su r ies a s block gr a n ts wh ich
a r e n ot ea r m a r k ed for pa r ticu la r elem en ts of
pr ovin cia l spen din g. Accor din gly, pr ovin ces
w ill decide th e disposition of tr a n sfer fu n ds to
r efl ect th eir pa r ticu la r r esou r ce pr ior ities
m or e closely.
Secon d, th e situ a tion w a s com pou n ded in
J u ly 1995 wh en th e n ew ly-elected Con ser va tive
gover n m en t of On ta r io a n n ou n ced fu r th er
[ 111 ]
Ric hard Bo nd and Co rrie Gile s
The c o ntrac ting re so urc e
base : a c atalyst fo r
e duc atio nal administratio n
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Inte rnatio nal Jo urnal o f
Educ atio nal Manage me nt
1 1 / 3 [1 9 9 7 ] 1 1 1 –1 1 6
pr ovin cia l bu dget r edu ction s to th e tu n e of
$16 m illion to th e u n iver sities (of wh ich th er e
a r e 15); $6 m illion to th e Colle ges of Applied
Ar ts a n d Tech n ology (of wh ich th er e a r e 24);
a n d $36 m illion to th e sch ool boa r ds (of wh ich
th er e a r e 172). As a r esu lt, a t ever y level of
edu ca tion in On ta r io th er e a r e ser iou s pr oblem s em er gin g a ssocia ted w ith in cr em en ta l
bu dget r edu ction s a n d th e pr essin g n eed to
“m a k e do w ith less” . At th e in dividu a l sch ool
boa r d level th is in clu des pr essu r es on a dm in istr a tion to dea l efficien tly w ith issu es
r ela ted to dem ogr a ph ic ch a n ges, collective
ba r ga in in g, bu ildin g m a in ten a n ce, ch a n gin g
cla ssr oom tech n ology, cla ss size, tr a n spor ta tion , in su r a n ce a n d u ses of a r a n ge of
r esou r ces. Con cu r r en tly, sch ool a dm in istr a tor s a r e expected to pr ovide a n a ccepta ble
qu a lity of edu ca tion to a ll stu den ts, a n d a r e
expected to en cou r a ge, th r ou gh a va r iety of
m ea n s, a h igh level of cla ssr oom per for m a n ce
fr om tea ch er s. Th is expecta tion m u st con sider im por ta n t ph ilosoph ica l u n der pin n in gs
of th e edu ca tion system in Ca n a da , su ch a s
equ ity a n d equ a lity of edu ca tion a l oppor tu n ity, defin ed a n d discu ssed in th e follow in g.
Equity and equality of educational
opportunity
Ch a llen ges in h er en t in m eetin g a r edu ction
in r esou r ces in a n y on e of th e k ey a r ea s of
sch ool a dm in istr a tion a r e m a gn ifi ed by
a ttem pts to pr ovide fa ir tr ea tm en t for a ll
stu den ts. It is a lm ost cer ta in th a t wh ile
a dm in istr a tor s m ay str ive to “pr otect th e
cla ssr oom ” in or der to m a in ta in qu a lity of
tea ch in g a n d lea r n in g, th e im pa ct of in cr em en ta l r edu ction s in th e r esou r cin g of th e
edu ca tion a l ser vice seem set to er ode th e tw in
pr in ciples of equ ity a n d equ a lity of edu ca tion a l oppor tu n ity wh ich h ave tr a dition a lly
been th e cor n er ston e of Ca n a dia n
edu ca tion a l policy. Havin g sa id th a t, a
deta iled exa m in a tion of th e con cepts m ay
illu str a te wh y a la issez -fa ire r a th er th a n
pr ovin ce-w ide m a n a ged r edu ction of
r esou r ces w ill w iden th e ga p between th e
idea l a n d th e r ea lity of su sta in in g equ ity a n d
equ a lity in th e cu r r en t clim a te in On ta r io.
Wh ile th er e is seldom a pu blic deba te over
th e qu estion of wh a t m ea n in g of equ ity
sh ou ld sh a pe policies of edu ca tion a l fin a n ce,
policies wh ich a r e im plem en ted n or m a lly
r eflect a n im plied con cept of edu ca tion a l
equ ity; in oth er wor ds, a ll you n g people,
w ith in th e lim its set by com pu lsor y a tten da n ce law s, sh ou ld h ave equ a l edu ca tion a l
oppor tu n ity. Th is of cou r se, is n owh er e n ea r
a s ea sy a s it wou ld seem a s th e con cept
of equ ity in edu ca tion h a s th r ee m a jor
[ 112 ]
dim en sion s. Th e fir st is th a t of equ a l tr ea tm en t of per son s in lik e cir cu m sta n ces, a n d
th e secon d is th e desir a ble r ela tive tr ea tm en t
of per son s in u n lik e cir cu m sta n ces. Th e th ir d
is th a t equ ity issu es sh ou ld per m ea te ever y
a spect of policy in Ca n a dia n edu ca tion in
or der to h elp cr ea te a n d su sta in a n equ a l a n d
ju st society (Bon d, 1996).
However, in r esou r ce m a n a gem en t ter m s
th er e a r e two types of equ ity. On e is h or izon ta l equ ity wh ich m ay be con sider ed a s th e
equ a l tr ea tm en t of equ a ls. With in th is con text, a dm in istr a tor s m ay pr ovide equ a l
a ccess to a pr escr ibed m in im u m offer in g.
Recen t officia l r ecogn ition of socia l a n d
r a cia l in equ a lity h a s led to th e iden tifica tion
of th e secon d type of equ ity, ver tica l equ ity.
With in th is con text com es th e u n der sta n din g
th a t, for equ a lity of edu ca tion a l oppor tu n ity
to be a ch ieved, th er e m u st be u n equ a l tr ea tm en t of u n equ a ls. With ver tica l equ ity it is
n ecessa r y to focu s on th e n eeds of in d ivid u a l
stu den ts, a n d th e types of r esou r ces n ecessa r y to m eet th ese n eeds. It is th is la tter
wh ich r equ ir es a h igh ly cr ea tive a dm in istr a tive a n d sen sitive a ppr oa ch to r esou r ce m a n a gem en t so clea r ly m issin g in th e r esou r ce
m a n a gem en t a ppr oa ch cu r r en tly em er gin g in
th e pr ovin ce. For exa m ple, sch ool boa r d
a dm in istr a tor s a r e fa ced w ith two dilem m a s.
On e, th ey n eed m or e m on ey to m eet a n
in cr ea sin g r a n ge of specia l edu ca tion a l
n eeds, bu t fin a n cia l r esou r ces fr om th e
pr ovin ce a r e bein g r edu ced in stea d of
in cr ea sed. F u r th er, th e pr ovin cia l gover n m en t is con sider in g ca ppin g th e a bility of
loca l gover n m en t, in clu din g sch ool boa r ds, to
r a ise a ddition a l r even u es fr om loca l ta xa tion .
Two, a n ea sy w ay of dea lin g w ith th e pr oblem
wou ld be to focu s on a tta in in g h or izon ta l
equ ity, bu t th is wou ld pla ce a dm in istr a tor s in
th e ser iou s situ a tion of h avin g deliber a tely to
ign or e th e iden tified n eeds of specia l gr ou ps
a n d in dividu a ls.
Rural/ urban contrasts
P r oblem s a ssocia ted w ith th e con cept of ver tica l equ ity a r e m a gn ified wh en dem ogr a ph ic
a n d geogr a ph ic differ en ces a r e fa ctor ed in .
Th is is a pa r ticu la r issu e in la r ge cou n tr ies
su ch a s Ca n a da w ith spa r sely popu la ted
a r ea s, a la r ge n u m ber of h igh ly diver se cu ltu r es a n d a n u n equ a l distr ibu tion of h igh ly
u r ba n ized a n d u n developed settlem en ts. In
th e pr ovin ce of On ta r io, for exa m ple, w ith a n
a r ea of 412,582 squ a r e m iles (th e UK h a s
94,226 squ a r e m iles) a n d ten m illion
u n equ a lly distr ibu ted in h a bita n ts, th er e a r e
ver y la r ge differ en ces between th e r esou r ces
ava ila ble to stu den ts in Tor on to (la titu de 43)
Ric hard Bo nd and Co rrie Gile s
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a n d th ose ava ila ble to stu den ts in For t Sever n
(la titu de 56), ow in g to dista n ce fr om sou r ce,
ava ila bility a n d cost of tr a n spor t. F u r th er, th e
n or th er n On ta r io cu ltu r e is ver y differ en t
fr om th a t in th e sou th . In fa ct, differ en ces in
n eeds a m on g va r iou s se gm en ts of th e popu la tion a r e a cu tely distin gu ish ed fr om on e
a n oth er by geogr a ph y a lon e. With th is r ea liza tion , it m igh t n eed a m ir a cle to a ch ieve
a n yth in g r esem blin g ver tica l equ ity, a n d a n y
h opes of im pr ovin g on it m ay eva por a te
u n der th e com bin ed effects of th e pr esen t a n d
pr oposed con str a in ts on th e pr ovin cia l edu ca tion a l bu dget.
Equality in urban areas
Th is is n ot to say th a t th e em er gin g pictu r e in
u r ba n a r ea s is sign ifica n tly better – ju st ver y
differ en t. Ach ievin g ver tica l equ ity in sm a ller
geogr a ph ic a r ea s su ch a s cities br in gs its ow n
set of ch a llen ges, a n d yet th ese a lso n eed to be
a ccom m oda ted in a n y r esou r ce m a n a gem en t
a ppr oa ch a dopted by th e pr ovin ce.
Th r ee exa m ples fr om on e m a jor city (popu la tion 317,000) w ill su ffice. F ir st, th er e is th e
com plex stru ctu re of loca l edu ca tion a l a dm in istr a tion . Th e edu ca tion a l n eeds of th e city
a r e su per vised by a city-ba sed secu la r boa r d,
a Rom a n Ca th olic sepa r a te boa r d, a n d a
cou n ty boa r d over seein g th e n eeds of a ppr oxim a tely 58,000 sch oolch ildr en in pr im a r y a n d
secon da r y sch ools. Secon d, th e d iv erse stu d en t popu la tion – in som e of th e city sch ools
th er e a r e a s m a n y a s 45 differ en t la n gu a ges
spok en , a n d a s m a n y a s 50 n a tion a l a n d eth n ic gr ou ps. F u r th er, in th e m etr opolita n a r ea
th er e a r e a ppr oxim a tely 2,500 F ir st N a tion s
people con sistin g of (a m on g m a n y oth er s)
Moh aw k , Ojibw ay, Ch ippew a a n d even In u it
fr om th e fa r n or th . Th ir d, im por ta n t cu ltu ra l
con stra in ts – wh ile h igh ly u r ba n ized a r ea s
pr oba bly h ave m or e r esou r ces to pr ovide
equ ity, it m ay well be pr ovided on ly w ith in
th e h or izon ta l con text, a s th e socia l m ilieu is
n ot con du cive to in ten se cu ltu r a l diver sifica tion . F u r th er, a n y a ttem pts a t ver tica l equ ity
for th e cu ltu r a lly diver se popu la tion of th e
city in qu estion m u st pla ce a ser iou s bu r den
on sch ool bu dgets, on e wh ich m igh t be in toler a ble even wh en su ppor ted by th e best of
in ten tion s. For th e fa ll of 1995, th e cou n ty
boa r d bu dgeted for $109.5 m illion – $10.9 m illion less th a n th r ee yea r s a go (see Appen dix).
The management problem at
school board level
As a r esu lt of cu r r en t a n d pr oposed bu dget
cu ts, th e cou n ty boa r d is fa ced w ith m a jor
difficu lties, som e of wh ich a r e ca te gor ized a s
follow s:
• r edu ction in tea ch in g sta ff a n d a fr ee ze on
w a ges a n d h ir in g, sa la r ies a n d w a ges fr om
$77.2 to $74 m illion ;
• r edu ction in r esou r ces for th e Media Cen tr e
fr om $0.63 to $0.58 m illion ;
• r edu ction in pr ogr a m m e ser vices fr om
$0.47 to $0.40 m illion ;
• r edu ction in r e gu la r day sch ool costs (fu r n itu r e, equ ipm en t, com pu ter s, etc.) fr om
$4.7 to $4.0 m illion ;
• r edu ction in con tin u in g a n d com m u n ity
edu ca tion fu n din g fr om $0.2 to $0.08 m illion ;
• su sta in ed debt ch a r ges a n d in ter est of
a r ou n d $2.5 m illion ea ch yea r sin ce 1991;
• in cr ea sed ba n k ch a r ges a n d in ter est fr om
$0.01 to $0.1 m illion ;
• tota l bu dget r edu ced fr om $120.4 m illion in
1992 to $109.5 m illion in 1995.
Th er e is n o “fa t” left to tr im , bea r in g in m in d
th a t th e r edu ced bu dget h a s to pay for
in cr ea sin gly expen sive ser vices. Despite th is,
a fu r th er $36 m illion cu t is to be sh a r ed
between th e 172 On ta r io boa r ds. Th e im pa ct
w ill be felt in ser vices, pa r ticu la r ly pr ofession a l su ppor t ser vices, r equ ir ed to m a in ta in
ver tica l equ ity. P r oposed cu ts to a dm in istr a tion a r e r ela tively m in or a n d a r e a s follow s:
• bu sin ess a dm in istr a tion $0.82 to $0.76 m illion ;
• gen er a l a dm in istr a tion $0.49 to $0.4 m illion ;
• su per in ten den ts of edu ca tion (r esou r ce
m a n a gem en t, n ot sa la r ies) u n ch a n ged
sin ce 1991 a t $0.1 m illion .
Wh ile it m ay be n o on e’s in ten t th a t th e bu r den of th e im pa ct of r edu ced fin a n ces fa lls on
pr ofession a l su ppor t ser vices, it is th e a r ea
u n der th e cu r r en t system of in cr em en ta l
r esou r ce m a n a gem en t m ost lik ely to be
a ffected a s it is th e on e m ost ea sily m a n ipu la ted. Th is m ay be du e to its com position of
m a n y pa r ts, a n d pa st pr a ctice of r edu cin g
fu n din g in sm a ll por tion s fr om m a n y a r ea s
h a s cr ea ted little a gita tion a n d m et a n et goa l.
Th er e a r e two possible ou tcom es in dea lin g
w ith th e cu r r en t situ a tion .
Outcomes – without action
Th er e is a n im m edia te im pa ct on equ ity
issu es. Wh ile th e boa r d m ay be a ble to pr ovide h or izon ta l equ ity, th e qu a lity of edu ca tion in th is con text ava ila ble to stu den ts in
ter m s of va r iety a n d r a n ge of u sefu ln ess for
th eir fu tu r es w ill of n ecessity decr ea se, sim ply beca u se th er e is in su fficien t fu n din g to
pr ovide m or e th a n a ba sic r a n ge. Th er e is a
pr ofou n d im pa ct on ver tica l equ ity – th e
u n equ a l tr ea tm en t of u n equ a ls – a s specia l
ca te gor ies (cu ltu r a l a n d la n gu a ge-r ela ted for
[ 113 ]
Ric hard Bo nd and Co rrie Gile s
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exa m ple) ca n n o lon ger be con sider ed a s pa r t
of th e sch ool cu r r icu lu m . Th is r esu lts in a
sin k -or -sw im situ a tion for im m igr a n ts a n d
ser iou sly er odes m u lticu ltu r a lism w ith in th e
con text of th e Ca n a dia n cu ltu r a l m osa ic.
r esou r ces h a s been th e sch ool boa r d, r a th er
th a n th e pr ovin cia l edu ca tion system – a
h olistic view h a s n ot been a fea tu r e of
r esou r ce m a n a gem en t in th e pr ovin ce.
Outcomes – amelioration
Th e $10.9 m illion bu dget r edu ction is a str on g
in dica tor th a t th e cou n ty boa r d h a s ver y
ser iou sly a ttem pted to tr im its bu dget. In fa ct,
it is on e of th e lea n est bu dgets a r ou n d. How ever, even if n o fu r th er fu n din g r edu ction s
a r e m a de th er e m u st still be a r edu ction in
ser vices ow in g to in cr ea ses in tea ch er
sa la r ies (if a n y), costs of ser vices a n d equ ipm en t, a n d th e boa r d’s in cr ea sin g n eed to
m a in ta in cu r r en cy in com m u n ica tion s system s. P r essu r es fr om pa r en t a n d oth er in ter est gr ou ps to in cr ea se, or sim ply m a in ta in ,
qu a lity in edu ca tion a r e lik ely to be fu tile in
th eir a ttem pts to br in g a bou t r esu lts. In th e
lon g h a u l, sch ools w ill be besie ged by in cr ea sin gly fr u str a ted a n d cr itica l gr ou ps a n d w ill
on ly be a ble to pr odu ce lower qu a lity pr ogr a m m es.
Th er e is n o r a tion a l cu r e for th is situ a tion
a s su ccessive r edu ction s of r esou r ces r edu ce
a dm in istr a tor s to a pr ocess of r esou r ce a lloca tion r a th er th a n on e of r esou r ce m a n a gem en t (Giles, 1995). P a r a m ou n t in im por ta n ce
in a m elior a tin g wh a t is fa st becom in g a cr itica l situ a tion is a n eed for pr ovin cia l r efor m of
bu dgetin g pr econ dition s a n d pr a ctice.
Revisions to the management of
resources in Ontario
The need for provincial reform
As th e ca se stu dy of th e cou n ty boa r d h a s
sh ow n , “dea th by a th ou sa n d cu ts” is n o w ay
to r u n a n edu ca tion ser vice. Clea r ly, it is n o
lon ger possible for even m ediu m -size sch ool
boa r ds (by On ta r io sta n da r ds) to w ith sta n d
su ccessive bu dget r edu ction s, a d e fa cto ca p
on th eir a bility to r a ise ta xes, a n d th e n eed to
m eet th e dem a n ds of cen tr a lly m a n da ted
r efor m s wh ich a r e n ot su ppor ted by a ddition a l r esou r ces. Sim u lta n eou s m a n a gem en t
of con tr a ction a n d r efor m m ay be possible
bu t n ot set a ga in st a n a n a ch r on istic fu n din g
a n d a dm in istr a tive a ppa r a tu s wh ich is “ou t
of its tim e” in th e edu ca tion a l clim a te cu r r en tly em er gin g in On ta r io.
Th er e seem to be th r ee r oot ca u ses to th e
pr oblem of r esou r ce m a n a gem en t in th e
pr ovin ce. F ir st, th e r edu ction in r esou r ces
h a s been u n pla n n ed a n d in cr em en ta l. Secon d, th e levels of r edu ction in r esou r ces do
n ot ta k e in to a ccou n t th e lik ely im pa ct on
existin g ser vice sta n da r ds, or th e pr a ctica lity
of a ch ievin g m a n da ted (bu t n ot fu lly costed
a n d r esou r ced) r efor m s a lr ea dy in th e
pipelin e. Th ir d, th e focu s of th e r edu ction in
[ 114 ]
Befor e in tr odu cin g popu la r ist “solu tion s”,
su ch a s r estr u ctu r in g th e cu r r icu lu m , a n d
in tr odu cin g pr ovin ce-w ide a r r a n gem en ts for
th e testin g of stu den ts, politicia n s a n d Min istr y of E du ca tion a n d Tr a in in g (MOE T)
officia ls n eed to decide h ow best to r evise th e
a dm in istr a tive m osa ic befor e m or e r efor m is
m a n da ted a t sch ool level. Wh a t follow s, th en ,
a r e a n u m ber of (by n o m ea n s exh a u stive)
su ggestion s wh ich a im to a lign th e n eed for
r efor m m or e closely w ith a n a dm in istr a tive
a ppa r a tu s m or e in tu n e w ith pr ovidin g th e
r esou r ces for h a r d-pr essed tea ch er s to be
effective, efficien t, econ om ic, bu t, per h a ps
m ost im por ta n tly, equ ita ble in th eir wor k :
1 E sta blish a n ew m ea n s of fu n din g edu ca tion in th e pr ovin ce wh ich , w ith th e exception of ta x-r ich la r ge cities, is la r gely pr ovided th r ou gh loca l ta xa tion (55.5 per cen t
in 1990).
2 Th e pr ovin ce sh ou ld m ove tow a r ds a cor e
pu pil fu n din g for m u la for a ll stu den ts
wh ich sh ou ld r ea listica lly r epr esen t th e
aver a ge cost of edu ca tin g a stu den t a n d th e
fu lly-costed expecta tion s of th e MOE T. Th e
for m u la m ay be a ge-weigh ted in favou r of
you n ger stu den ts, w ith ta r get fu n din g
pr ojects a ch a r a cter istic of th e m or e sen ior
gr a des.
3 In a ddition to cor e fu n din g, a n eeds-r ela ted
elem en t sh ou ld be in clu ded to r eflect loca l
con dition s m or e closely. Th is a ddition a l
fu n din g sh ou ld con sist of two pa r ts. F ir st,
a n a dm in istr a tive a ddition to r eflect a ddition a l costs su ch a s h ea tin g, loca l bu ildin g
r equ ir em en ts, h om e-sch ool tr a n spor t, fr ee
sch ool m ea ls, etc.; a n d, secon d, a n a ddition
wh ich wou ld r ela te to stu den t n eeds. Cor e
a n d a ddition a l fu n din g sh ou ld r eflect n eed
a n d gu a r a n teed pr ovin ce-w ide ser vice
levels wh ich a r e n ot su bject to a r bitr a r y
politica l in ter fer en ce (for exa m ple, m a xim u m cla ss sizes).
4 Review th e r ole a n d fu n ction of th e 172
sch ool boa r ds wh ich exist in On ta r io.
Defin e m or e clea r ly th eir pr ofession a l
su ppor t r ole in th e edu ca tion a l ser vice, in
pa r ticu la r th eir r espon sibility for :
• qu a lity con tr ol a n d a ssu r a n ce;
• sta ff developm en t a n d per son n el issu es
(h u m a n r esou r ce m a n a gem en t);
• a dvice, su ppor t a n d gu ida n ce;
Ric hard Bo nd and Co rrie Gile s
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• cu stom er ser vice (com pla in ts, su ppor t
a n d a dvice) a n d m a r k etin g.
5 Redu ce to a m in im u m th e a dm in istr a tive
fu n ction of th e sch ool boa r ds. Ma n y of
th ese fu n ction s m ay be cen tr a lized a t th e
MOE T or a t a ver y lim ited n u m ber of loca l
“lea n ” MOE T distr ict offices. Alter n a tively, pr ovin cia l a dm in istr a tion of edu ca tion cou ld be pu t ou t to ten der a n d
pr iva tized w ith in clea r ly iden tifi ed
MOE T ser vice sta n da r d gu idelin es. Th ese
cou ld in clu de gr ou n ds m a in ten a n ce,
sch ool m ea ls, sch ool m a in ten a n ce, sch ool
clea n in g a n d su pply tea ch in g, etc.
6 E sta blish a n in depen den t pr ovin cia l E fficien cy Savin gs Gr ou p (E SG) r espon sible
for iden tifyin g a n d r em ovin g w a ste in th e
system . Th e E SG wou ld ser ve two br oa d
fu n ction s: fir st, to in vestiga te, r epor t a n d
r ecom m en d efficien cy savin gs a cr oss th e
pr ovin ce in a sim ila r w ay to th e Au dit
Com m ission in Br ita in . Secon d, to be
r espon sible for m a n a gin g specifi c
pr ovin ce-w ide efficien cy pr ojects, in su ch
a w ay a s to m in im ize disr u ption to
sch ools, bu t m a xim ize savin gs wh ich ca n
pa r tly be offset a ga in st bu dget defi cits a n d
pa r tly plou gh ed ba ck in to cla ssr oom s to
im pr ove ser vice deliver y. Specifi c pr ojects
wh ich cou ld be m a n a ged a t th e pr esen t
tim e by su ch a body wou ld in clu de:
• th e ph a sed m er ger of th e 172 sch ool
boa r ds in th e pr ovin ce to cr ea te la r ger,
m or e cost-efficien t u n its;
• br in gin g togeth er in u n ified boa r ds th e
E n glish pu blic sch ools, F r en ch pu blic
sch ools, E n glish sepa r a te sch ools a n d
F r en ch sepa r a te sch ools, to en su r e m a xim u m efficien cy savin gs in ter m s of pla n n in g a n d su ppor t ser vices to sch ools;
• esta blish m en t of a pr ovin cia l sch ool
su pplies pu r ch a sin g or ga n iza tion ;
• esta blish m en t of a pr ovin cia l sch ool
tr a n spor t com m ission ;
• sta n da r dizin g of for m s, pr ocedu r es a n d
sta tistica l da ta collection . E n su r e
system -w ide in te gr a tion of da ta collection th r ou gh th e developm en t of a n
On ta r io com pu ter -ba sed m a n a gem en t
in for m a tion system .
Conclusion
Th is pa per r ecom m en ds th a t On ta r io m a n a ges in to pla ce a ca r efu lly-th ou gh t-th r ou gh
r estr u ctu r in g of th e w ay th a t th e r esou r ce
in ter fa ce is m a n a ged a t pr ovin cia l, sch ool
boa r d a n d sch ool levels. Ca lls for econ om ies
a t sch ool boa r d level, a s th is exa m ple of th e
cou n ty boa r d h a s sh ow n , w ill sim ply n ot
deliver efficien cy, effectiven ess, econ om y a n d
equ ity. If existin g a dm in istr a tive str u ctu r es
a r e su sta in ed we w ill in evita bly see a n u n r avellin g of edu ca tion a l pr ovision in On ta r io,
en or m ou s dispa r ities in both th e level a n d
qu a lity of ser vices on offer to stu den ts, a n d
a n in a bility to a ddr ess a gr ow in g r a n ge of
pr ofession a l issu es r ela tin g to equ ity
wh ich , h ith er to, h a s been a cor n er ston e of
in te gr a tion a n d socia l coh esion in th is
pr ovin ce.
References
Bon d, R. (E d.) (1996), T h e A th er ton Pa pers: A
Histor ica l R eview of Ed u ca tion a l Fisca l Policy
A n a lysis in Ca n a d a , Br ock Un iver sity P u blish in g, St. Ca th a r in e’s.
Giles, C. (1995), “Site-ba sed pla n n in g a n d r esou r ce
m a n a gem en t: th e r ole of th e sch ool developm en t pla n ”, Ed u ca tion a l Ch a n ge a n d Dev elopm en t, Vol. 15 N o. 2, pp. 45-50.
Ha r gr eaves, D. (1994), “Ch a n gin g tea ch er s, ch a n gin g tim es: tea ch er s’ wor k a n d cu ltu r e in th e
postm oder n a ge”, OISE P r ess, Tor on to.
On ta r io Min istr y of E du ca tion a n d Tr a in in g
(1994), R oya l Com m ission R epor t: For th e L ov e
of L ea r n in g, Qu een ’s P r in ter for On ta r io,
Tor on to.
Appendix: the county board of education
budget for 1995 (fall)
Th e follow in g over a ll fi gu r es a r e com pa r ed
w ith th e h igh est over a ll fi gu r es over th e pa st
fou r yea r s, a n d a r e in m illion s of dolla r s.
Salarie s and wage s
1992 – 77.2, 1995 – 74.0.
Emplo ye e be ne fits
1995 – 10.6. Th ese h ave in cr ea sed ea ch yea r.
Trave l
1991 – 0.18, 1995 – 0.14
Busine ss administratio n
1991 – 0.82, 1995 – 0.76.
Equipme nt
1991 – 0.15, 1995 – 0.13. Th is in clu des in su r a n ce wh ich h a s in cr ea sed by 61.97 per cen t
over fi ve yea r s.
Ge ne ral administratio n
1994 – 0.49, 1995 – 0.4.
Co mpute r se rvic e s
1991 – 0.34, 1995 – 0.22.
Supe rinte nde nts o f e duc atio n
Th ese figu r es in clu de r esou r ce m a n a gem en t,
per son n el tr a in in g, sta ff developm en t, pu blic
h ea lth ser vices a n d sch ool sa fety pa tr ols, bu t
n ot sa la r ies. 1991 – 0.1, 1995 – 0.1.
Me dia c e ntre
1991 – 0.63, 1995 – 0.58.
[ 115 ]
Ric hard Bo nd and Co rrie Gile s
The c o ntrac ting re so urc e
base : a c atalyst fo r
e duc atio nal administratio n
re fo rm
Inte rnatio nal Jo urnal o f
Educ atio nal Manage me nt
1 1 / 3 [1 9 9 7 ] 1 1 1 –1 1 6
Pro gramme se rvic e s
Transpo rtatio n
1991 – 0.47, 1995 – 0.40.
1991 – 7.74, 1995 – 6.46. Th is in clu des specia l
tr a n spor t for exception a l stu den ts a n d h om esch ool tr a n spor t.
Co mmunic atio ns
1994 – 0.25, 1995 – 0.25.
Re gular day sc ho o l c o sts
Th ese in clu de fu r n itu r e a n d equ ipm en t, text
a n d libr a r y book s, cla ssr oom su pplies, sta tion er y costs, com pu ter softw a r e, voca tion a l
edu ca tion a n d cor e F r en ch pr ogr a m m e
n eeds.
1991 – 4.7, 1995 – 4.0.
Co ntinuing and c o mmunity e duc atio n
1991 – 0.2, 1995 – 0.08.
Co -o pe rative e duc atio n – pe rso nne l training
1991 – 0.028, 1995 – 0.018.
Plant o pe ratio n
1995 – 2.96. Th is h a s been in cr ea sin g ever y
yea r. It in clu des a 15.5 per cen t in cr ea se in
pr oper ty in su r a n ce.
Plant mainte nanc e
1994 – 1.33, 1995 – 1.33. Th is h a s been in cr ea sin g ever y yea r a n d in clu des a 72.48 in cr ea se
in veh icle in su r a n ce.
[ 116 ]
Tuitio n fe e s
1991 – 0.57, 1995 – 0.48. Th is is com posed of
fees pa id to oth er boa r ds for specia l edu ca tion
ser vices.
Capital no n-allo c able
1991 – 8.89, 1994 – 4.43, 1995 – a 100 per cen t
decr ea se fr om 1994. Th is in clu des ca pita l
pr ojects a n d ca pita l im pr ovem en t
pr ogr a m m es.
De bt c harge s and c apital inte re st
1991 – 1.62 a n d h a s been a r ou n d 2.5 sin ce. Th is
in clu des deben tu r e r epaym en ts a n d ca pita l
loa n in ter est.
Othe r o pe rating c o sts
1992 – 0.15, 1995 – 0.13.
Bank c harge s and inte re st
1991 – 0.01, 1995 – 0.1.
To tal budge t
1992 – 120.4 ,1995 – 109.5.