2013-2014 Annual Report - Holy Trinity Catholic School Division

Transcription

Holy Trinity Roman Catholic Separate
School Division # 22
Annual Report 2013-14
“Christ Centered Life Long Learning”
TableofContents
LetterofTransmittal.....................................................................................................................................1 Highlights/Accomplishments....................................................................................................................2 Introduction.....................................................................................................................................................3 SchoolDivisionProfile.................................................................................................................................4
ProgramOverview…………………………………………………………………………………………………………..6
SchoolDivisionPlanning...........................................................................................................................11 TheSchoolDivisionintheCommunity.................................................................................................12 Governance.....................................................................................................................................................15 OurStudentsandStaff................................................................................................................................17 Indicators........................................................................................................................................................20 FacilitiesandTransportation..................................................................................................................24 FinancialOverview......................................................................................................................................26 AppendixA:ManagementReportandAuditedFinancialStatements.....................................28 AppendixB:OrganizationalChart,August31,2014......................................................................61 AppendixC:SchoolList.............................................................................................................................62 AppendixD:PayeeList..............................................................................................................................63 AppendixE:InfrastructureProjects.....................................................................................................67 HolyTrinityCatholicSchoolDivision#22
“ChristCenteredLifeLongLearning”
502 6th Avenue NE, Moose Jaw, SK S6H 6B8 Phone:(306) 694‐5333 Fax:(306) 692‐2238 E‐mail: [email protected] Website: www.htcsd.ca Holy Trinity Roman Catholic Separate School Division #22 Board of Education Annual Report – 2013‐14 – Page i Letter of Transmittal
Honourable Don Morgan, Q.C.
Minister of Education
Dear Minister Morgan:
The Board of Education of Holy Trinity Roman Catholic Separate School
Division # 22 is pleased to provide you and the residents of the school
division with the 2013-2014 annual report. This report outlines
activities and accomplishments of the school division and provides
audited financial statements for the fiscal year September 1, 2013 to
August 31, 2014.
Respectfully submitted
Joann Blazieko
Chairperson
Holy Trinity Roman Catholic Separate School Division #22 Board of Education Annual Report – 2013 – 14 – Page 1
Highlights/Accomplishments
Inter-professional Collaboration
Holy Trinity Catholic School Division recognizes the value of inter-professional collaboration (IPC) as
a key component of the service delivery model used for providing supports for student learning and
achievement. The expectation in 2013-14 was to embed IPC in the school support personnel
protocols to positively impact student learning. Holy Trinity Catholic School Division, under the
guidance of an external facilitator, worked on developing an inter-professional collaboration
process. This process included self-assessment, elaboration of roles, sharing of vision, and
development of an integrated framework to response to student and classroom needs. Holy Trinity
Catholic School division personnel look forward to implementing the integrated in 2014-15.
Reading
Research indicates that literacy is connected to future success. If children at the age of nine are able
to read they will be able to use this critical skill for future learning success. Holy Trinity Catholic
School Division had a comprehensive responsive reading intervention process which supported
every reader from prekindergarten to grade eight. The Division’s Reading Response Plan for Grades
1 to 3 included early collection of students’ reading levels, quality core classroom literacy
experiences, Leveled Literacy Intervention for those needing short term extra reading support, and
more intensive reading intervention for those requiring individual and targeted reading support.
The June 2014 reading results surpassed the
goal of
80%
proficiency for grades 1-3 students.
Reading
Data
Wall
Safe, Caring and Respectful Schools
Many initiatives took place in the 2013-2014 school year to enrich our culture of safety and respect.
At the early learning level, Roots of Empathy, an evidence-based program that raises social/
emotional competence, increases empathy and reduces aggression was implemented in a
kindergarten classroom with great success. All teachers and educational assistants received inservice in responsive school practices. Also, more than fifty staff members were trained in nonviolent crisis intervention and all administrators now have violent risk assessment training.
As well, in the area of respectful schools, all staff and parents were provided workshops in antibullying strategies and a high school student team (Students 4 Action) was trained in Respect Ed.
This team worked in all schools to raise awareness and promote acceptance of diversity. Four key
support documents were updated/created: Administrative Procedures to address bullying; a
common Parent-Student Handbook; a current Emergency Response Guide; and a Crisis Response
Guide for schools. All support documents can be found on the division website.
Introduction
This annual report presents an overview of Holy Trinity Catholic School Division’s activities and
results for the fiscal year September 1, 2013 to August 31, 2014
It provides a snapshot of Holy Trinity Catholic School Division’s governance structures, students,
staff, programs and facilities. It also includes results and analysis of a number of indicators that
contribute to student success.
In addition to detailing the School Division’s activities and performance, this report outlines how
Holy Trinity is implementing its strategic plan, provides a financial overview and audited financial
statements, and includes appendices such as an organizational chart, school list, and payee list.
Financial statements included in this report have been audited by an independent auditor following
the Canadian Generally Accepted Auditing Standards.
School Division Profile
About Us
Holy Trinity Catholic School
Division is proud to include ten
schools in the three
southwestern communities of
Moose Jaw, Swift Current and
Shaunavon, with an enrolment
of just under 2200 students
from Prekindergarten through
Grade 12.
Figure 1: Location of Holy Trinity Catholic School Division
Holy Trinity Catholic School
Division is governed by eight
board members: one from
Shaunavon, two from Swift
Current and five from Moose
Jaw.
Holy Trinity Schools provide a
wide variety of educational, cocurricular and extra-curricular
programs within a faith based
Catholic environment.
Partnerships with local communities and parishes strengthen and enhance the learning outcomes
for Holy Trinity students and provide a vehicle for students to participate in service projects and
community volunteerism.
Division Philosophical Foundation
Division Mission Statement
Our Mission is to Create Hope by Fostering Learning and Honouring Diversity in a Catholic
Environment.
Division Vision Statement
Christ Centred Life Long Learning.
Board Guiding Principles
Catholicity
We value our Catholic identity and faith as expressed in word, sacrament, individual behaviour and
interpersonal relationships.
Learning
We value holistic teaching and learning environments that are spiritual, emotionally, academically
and physically safe, secure, and positive - where all students can achieve their full academic
potential.
Stewardship
We value Christian stewardship as a pillar of our Catholic faith which guides us as servant leaders to
be accountable for all persons and things that have been entrusted to us.
Inclusiveness
We value inclusiveness as a Gospel mandate to accept and embrace all people. We value cultural
diversity and the rich array of people in our communities and the contributions they can make.
Empowerment
We value the Christian principle of empowering others to utilize their gifts in creating environments
where all are enabled to contribute and learn to the fullest extent.
Communication
We value open, reasoned and honest communication between the Board and all Stakeholders.
Celebration
We value celebrating our successes as a welcoming, hope-filled Christian community committed to
lifelong learning, evangelization and respect for the dignity of each individual.
Father Richard Celebrating Eucharist with Board Members at All Saints Catholic School
Program Overview
Holy Trinity Catholic School Division included 2023 students from Kindergarten to Grade 12, plus 166
Prekindergarten learners. Students came to our ten schools from a variety of homes and with a
variety of backgrounds. We took their choice to attend our schools seriously and strove to respond
to their academic needs in a proactive and relevant fashion.
All classrooms in Holy Trinity Catholic School Division provided, in a transparent and dynamic way,
the provincially-mandated curricula. Teachers have been encouraged and supported through
ongoing professional development to provide engaging classroom instruction delivered through
effective strategies and differentiation.
In addition, each school in the Division offered specialized programming that responds to the needs
of its students. The following list identifies programs that were in operation at one or more of the
Division’s schools:
 Alternate high school programming for “at risk” students
 Core French instruction
 Embedded technology
 English as an Additional Language programming
 French Immersion programming
 InMotion programming
 Leveled Literacy Intervention programming
 Music/band programming
 Nutrition programs
 Prekindergarten programs
 Technology-enhanced learning
Additional services and support were offered to students and teachers by specialized School Division
staff including:
 Counsellors
 Curriculum assessment technology consultant
 Curriculum, instruction and assessment consultants
 Psychologist
 Registered nurses
 Speech and language pathologists
 Social worker
Programming highlights for 2013-2014 included:
Grade 3 Reading
Holy Trinity Catholic School Division has a Reading Response to Intervention Plan which include
students reading levels being assessed three times a year. Results are then used to determine plans
for reading supports.
The Division Reading Response to Intervention Plan has been evaluated as successful in supporting
emergent readers.
Division reading goals for June 2014 were as follows:
 80% of grade 1 students will be reading at grade level
June 2014 reading scores were:
 85% of grade 1 students scored at or above grade level
June 2014 reading scores provide evidence that early, targeted and responsive reading
interventions, both in the classroom and as augmentation, provide the opportunity for young
readers to be successful.
Board Chair, Joann Blazieko, listens to a
student demonstrate improved reading
skill
Professional Growth Plans
Teachers’ professional development was important to understand curricular outcomes and the
criteria for proficient student work. Teachers who know and apply the effective strategies that
improve student engagement and motivation have fostered improved student achievement. Holy
Trinity Catholic School Division has developed a multi-leveled professional development plan to
support teachers on their continued professional journey which included individual Professional
Growth Plans comprised of:
 a focus on assessment with options for teachers to work individually or with colleagues on
their unit plans.
 two meetings with In-school administrators to review and support Professional Growth
Plans.
Treaty and First Nations and Métis Education
The highlights of Holy Trinity Catholic School Division’s First Nations and Métis Education Plan
appear below.
Goal #1: Equitable Outcomes - The achievement rates of self-identified First Nations, Métis and
Inuit (FNMI) students will improve year over year in reading, writing, oral language, and
numeracy.
Strategies to achieve this goal included instructional programs that focused on targeted academic
skills, individual and group interventions, systematic measurement of students’ progress, and
support for teachers.
Holy Trinity Catholic School Division has a .2 FTE FNMI support teacher who collects FNMI data in
reading, writing, math, attendance and graduation rates.
Goal #2: All learners to have knowledge and appreciation of the unique contributions of First
Nations and Métis peoples - Holy Trinity Catholic School Division has had a FNMI Education Higher
Literacy and Achievement plan for the past five years. Within this plan, a concerted effort has been
made to assist educators in treaty teachings. Strategies to support this goal include incorporation of
First Nations and Métis content, perspectives and ways of knowing in all units and lesson plans, and
increasing the number of library resources with FNMI themes.
Goal #3: Data collection and reporting - The School Division will develop and implementation
plans to disaggregate student achievement data in order to measure the growth of self-identified
FNMI students. Strategies to achieve this goal include collection of data within the Pearson Inform
database. Holy Trinity Catholic School Division believes in the value of early intervention and
implemented Help Me Tell My Story, a culturally based early learning assessment at Sacred Heart
School.
Help Me Tell My Story
Digital Fluency and Improved Student Outcomes
Technology is a motivator for students, increasing their engagement and, subsequently, their
achievement. Holy Trinity Catholic School Division continued to show its progressive mandate to
provide 21st Century learning opportunities for 21st Century students:
 Professional Development was aligned to teacher expertise in both hardware and digital
resources.
 The use of a variety of digital Mathematics supports such as Khan Academy Mathematics
video, Mathletics and Reflex Math was expanded.
 A technology catalyst group prepared a multi-year HTCSD Technology Plan which provided
targets for the use of technology to achieve improved student outcomes.
 8 teachers have been registered as Discovery Education Network Stars. Their roles are ones
of leadership in the incorporation of Discovery Education digital resources to promote
engagement and improve learning outcomes.
Early Learning
Holy Trinity Catholic School Division believes in the
importance of quality early learning experiences and the
positive impact these experiences have on future
opportunities to learn. Holy Trinity Catholic School Division
had a Prekindergarten program in every Moose Jaw and
Swift Current elementary school with a total number of 166
children being provided a developmentally appropriate early
learning experience. Five of Holy Trinity Catholic School
Division’s Prekindergarten programs are funded by the
Ministry while six are funded by the Division. The support for
early learning extended to include:
Engaging Activities in Early Learning





Prekindergarten teachers, instructional assistants and Kindergarten teachers engaged in
collaborative continuous professional development. This included book studies in areas of
social and emotional development.
Administrators provided Play and Exploration professional development.
Every Prekindergarten and Kindergarten classroom took part in the Early Years Evaluation
(EYE) Assessment in April, 2014. The results were shared with parents and then used to
support children’s developmental needs.
The Help Me Tell My Story assessment was added to Prekindergarten and Kindergarten
classrooms at Sacred Heart Community School.
The Roots of Empathy program to raise social/emotional competence, increases empathy
and reduce aggression was implemented in a kindergarten classroom with great success.
Programming for Medically Fragile Students
The Raphael Centre, a program for medically fragile students, is situated within the St. Michael
Elementary School facility. Its purpose is to promote independence in children with significant
physical and/or cognitive disabilities. The centre is equipped to address the complex needs of
children with disabilities in a caring competent setting. Holy Trinity has a contractual arrangement
with Prairie South School Division (PSS210) whereby PSS210 students who are medically fragile are
able to attend the Raphael Centre.
The Raphael Centre wing includes a multi-purpose gathering room and an eat-in kitchen for meals
and domestic arts. A large physiotherapy room is equipped with two plinths, a Hoyer lift and
student-specific therapy equipment including bikes and standing frames. Adjacent rooms include
two sensory spaces and a small classroom with touch-screen computers. The bathrooms are
outfitted with regular toilets, wheelchair accessible toilets, training toilets, change tables and a
wheelchair accessible bathing facility. Students are able to play safely and independently in a fullyenclosed, partially sheltered courtyard in an alcove of St. Michael’s School. In the 2013-2014 school
year eighteen students (12 from Holy Trinity and 6 from PSS210) are registered in the program.
In the 2013-2014 school year, the Raphael Centre went through a process to identify critical steps to
provide quality programming for students with intensive developmental needs. Assessment,
resources and learning templates were identified as essential to ensure students receive high quality
service.
By June 2014, the Assessment of Basic Language and Learning Skills (ABLLS-R) was successfully
implemented with 13 students at the Raphael Center and 5 students currently in regular classroom
settings. ABLLS-R is a resource that provides assessment, curriculum guide, and a skills tracking
system for children with delays. It gives both parents and professionals information regarding a
child’s current skills in academic, self-help and motor skills. Teaching resources and lesson outlines
were aligned to meet the Raphael team’s goal for providing high quality programming to students
with developmental disabilities.
Inter-professional Collaboration
Curriculum and Student Services Consultants and Specialists spent the year engaging in an Interprofessional Collaboration initiative with the goal of improving integration of services to schools and
students.
The targeted outcomes for the year long process included:
a) Coordination of support to positively impact student learning and achievement
b) Development of a Student Support School Team Process
c) Embedding of IPC teamwork in the development of school support personnel protocols
There were two midyear monitoring reports that provided essential feedback that helped to frame
the ongoing work of the Inter-professional Collaboration group.
A final integrated framework to respond more effectively to student and classroom needs is now
complete and ready for implementation.
High School Special Programs/Achievements
Vanier Collegiate provides a quality Catholic high school program for grades 9 to 12 students in
Moose Jaw. There are many highlights but two will be noted here: the Pre-Health Professions Club
and the Vanier Collegiate Chamber Choir achievement.
Vanier is the only high school in Moose Jaw to offer the Pre-Health Professions Club which provides
students unique opportunities to network, mentor and explore health care professions in medicine,
nursing, pharmacy and nutrition. The club is a partnership between Saskatchewan school divisions,
post-secondary institutions and regional health authorities. Since 2008, students at Vanier
Collegiate have greatly benefited from this unique, exciting and informative program.
Also the Vanier Collegiate Chamber Choir and conductor Valerie McWilliams have been invited to
perform at the Heritage Carnegie Hall Festival in New York City next spring. The group earned a Gold
rating for its performance at the Heritage New York Festival in April 2014, and that Gold rating
resulted in an invitation for the Chamber Choir to perform at Carnegie Hall as part of a National
Youth Choir.
Vanier Chamber Choir
School Division Planning
Holy Trinity Catholic School Division has a well-established planning, implementation and
monitoring process. School Division priorities align with Provincial targets.
Strategic Plan
In 2013 the Board of Education of Holy Trinity Catholic School Division developed a strategic plan
which provides overall direction for everything the division does and serves as an anchor to ensure
that all division planning processes are in alignment with each other.
The strategic plan defines Holy Trinity Catholic School Division’s mission, vision, and guiding
principles – provided earlier in this annual report. In addition to these foundational elements, the
strategic plan includes strategic directions, board priorities, and key strategies to achieve board
priorities.
The Holy Trinity Catholic School Division’s strategic directions include:
 Direction #1: Faith Development
 Direction #2: Early Learning
 Direction #3: Reading
 Direction #4: Infrastructure
A copy of the 2013-14 strategic plan is available at
http://www.htcsd.ca/public/pdf/board/BoardPriorities2014.pdf
Throughout 2013-14, Holy Trinity Catholic School Division collaborated with all other school
divisions and the Ministry of Education to develop, for the first time, an Education Sector Strategic
Plan (ESSP) for 2014-2020. This plan will align the work of all school divisions and the Ministry in
working toward improving education outcomes of Saskatchewan students. The ESSP includes
strategies, outcomes and measures to ensure that the targets identified in the Saskatchewan Plan
for Growth are achieved. This plan will be deployed in 2014-15.
Division Office ESSP Data Wall
The School Division in the Community
Community and Parent Involvement
All schools in Holy Trinity School Division recognize the significant impact parent engagement has on
increased student learning. There are many ways that Holy Trinity schools involved their
communities in the life of learning. Schools regularly communicated with parents through
newsletters, email, twitter, HTCSD App and PowerSchool. At the beginning of the school year, each
school held an open house for parents and the community that was coupled with a snack, breakfast
or BBQ supper. Events regularly occurred at the school to draw the community into the building.
Many schools celebrated Shrove Tuesday with a breakfast and all elementary schools have literacy,
science and/or math evenings. All schools held a Mission Fair to raise money for charities—a
tradition which parents, grandparents and extended family regularly attend. In 2013-1014, studentled conferences were implemented, with great success, in all schools and parents had the
opportunity to listen as students demonstrated their achievement. Local media highlighted many of
the special events that happened in Holy Trinity Schools. Of note was the Moose Jaw elementary
schools promotion and celebration of reading that occurred during Reading Town Week 2014.
Community Partnerships
Holy Trinity Catholic School Division has established a wide range of formal and informal community
partnerships in order to provide a variety of student learning opportunities that will be positive and
successful for students.
Integrated Services Model:
Holy Trinity Catholic School Division is dedicated to responsive education. To this end, all schools in
the Division have adopted an integrated services model in which they partner with agencies and
local community-based organizations in order to address the needs of students. The School Division
psychologist partners with the Autism Spectrum Disorder (ASD) Program psychologist and together
they assess, create common reports and programs for students who are designated with ASD. The
School Support Consultant worked with numerous agencies, such as mental health, Family
Outreach, Cognitive Disability, YMCA and Community Living and other social services agencies in
order to ensure that students’ physical, social, and psychological needs are met.
Family Outreach, Mentors, and Adolescent School-based Team:
The School Division has partnered with the Ministry of Social Services in funding a Family Outreach
Program to support families who require assistance to access services in areas such as mental health
care, parenting, recreation, or grief counselling.
Holy Trinity has also partnered with Five Hills Health Region (FHHR), Mental Health and Addiction
Services, Ministry of Social Services, and Prairie South School Division to form the Adolescent
School-based Team which provides individual and group intervention services in the high schools for
children and high risk youth.
Regional Intersectoral Committees:
Holy Trinity is an active supporting member of the Moose Jaw South Central and the South West
Regional Intersectoral Committees whose purpose is to promote collaboration, integration and
partnerships among government, non-government and community agencies. We worked together
to improve the well-being of children, youth, families and communities. Through shared processes
and resources we better supported and facilitated the combined work of our departments, agencies
and communities to provide a seamless service support to children and families.
A community Mobilization HUB model has been running successfully in Moose Jaw since January,
2013. As of January, 2014, The HUB model is now established in Swift Current and Shaunavon. The
HUB was established to bring government, human service agencies, police and community
organizations together to focus on community safety and wellness and on long-term community
goals. Holy Trinity has referred a number of situations involving its students to the HUB for
intervention, and most of these students are now back in school.
Newcomers’ Protocol:
In recent years, the schools in Swift Current and Moose Jaw have welcomed many students who are
newcomers to Canada. Holy Trinity School Division works closely with the Multicultural Office in
Moose Jaw and the Welcome Centre in Swift Current to connect with and get to know these
families. All of our newcomer students were assessed with the Common Framework of Reference
(CFR) and received appropriate programming within two weeks of arrival. In 2013-2014, fifteen
teachers and consultants received two days of specialized training in order to become more
knowledgeable in planning and delivering lessons to help develop English language proficiency. In
the 2013-2014, Holy Trinity welcomed 15 newcomer families to our school communities.
YMCA Mentorship Program:
The Shared Services Mentor Program is a Mentorship Program derived from a partnership between
Holy Trinity Catholic School Division, FHHR Mental Health and Addiction Services, Prairie South
School Division, and the Ministry of Social Services. Mentors are trained adults who are partnered
with youths (mentees) in need of extra support from an adult and/or opportunities for more
participation in the community and in activities. A mentor spends at least 10 hours per month with
a school-aged youth doing one-on-one or small group activities. Activities are designed to meet the
needs and interests of the mentee, and to help develop self-confidence, community connectedness,
and life skills in the mentee. In 2013-2014 ten Holy Trinity elementary students received mentorship
support through this program.
Parishes:
Holy Trinity schools partner with four parishes: Christ the King in
Shaunavon, Christ the Redeemer in Swift Current, and Church of
Our Lady and St. Joseph in Moose Jaw. All parishes generously
supported literacy and nutrition programs in our schools. The
Moose Jaw parishes have also financially supported some of the
material needs of our most vulnerable students. All parishes
have participated in our programs to provide a safe and caring
environment for our students.
Archbishop Bohan with
students from Vanier Collegiate
Hunger in Moose Jaw:
The Hunger in Moose Jaw program provides free lunches for students in our schools in Moose Jaw
who live in poverty. In addition, Parish organizations and committees and several businesses in
Moose Jaw, Swift Current and Shaunavon offer financial support to our breakfast programs for
students.
High School Partners:
Phoenix Academy has had an effective partnership with the YMCA. The students have use of the
YMCA facilities four days a week for eight months. The YMCA also provides an alternative to
suspension program for students who do not choose to comply with expectations. Parishes as well
as businesses donate money for gifts and acknowledgement of students who do well in completing
their courses or giving back to the community in some way. Students are also connected thorough
volunteer work at Riverside Mission.
A group of businesses and the YMCA have informally partnered with Vanier Collegiate in Moose Jaw
to renovate and provide equipment for the school’s fitness room. Strictly Fences, a local business,
has supported physical fitness by donating time, resources, expertise to the Vanier gym and weight
equipment room. Businesses in Moose Jaw have been very generous in supporting both Vanier
Collegiate and Phoenix Academy students in Career Work Experience opportunities. As well, the
Ministry of Health (Mental Health and Addictions) provides on-site counselling for students at both
Vanier Collegiate and Phoenix Academy.
June 2014 Phoenix Academy Graduates
Governance
The Board of Education
Holy Trinity Catholic School Division # 22 is governed by an eight-person elected Board of Education.
The Education Act, 1995 gives the Board of Education the authority to “administer and manage the
educational affairs of the school division” and to “exercise general supervision and control over the
schools in the school division”.
The current Board was elected on October 24, 2012 to serve a four-year term. Board of Education
members at August 31, 2014 are:
Moose Jaw ...................................... Joann Blazieko (Board Chair)
Moose Jaw .......................................................... Hélène Chenard
Moose Jaw ........................................................ Patricia Gottselig
Moose Jaw ............................................................ Gisele Perrault
Moose Jaw ................................................... Joan Schwinghamer
Shaunavon ............................................................ Debbie Olesen
Swift Current ................................ Mary Jane Benesh (Vice Chair)
Swift Current ................................................................. Lucy Gehl
A List of remuneration paid to all board members in 2013-2014 is provided in Appendix D.
Joann Blazieko
Mary Jane Benesh
Patricia Gottselig
Debbie Olesen
Hélène Chenard
Gisele Perrault
Lucy Gehl
Joan Schwinghamer
School Community Councils
The Board of Education has established School Community Councils (SCC) to support our schools. All
nine School Community Councils in Holy Trinity School Division are made up of the required number
of elected and appointed members, as outlined in The Education Regulations, 1986. One School
Community Council served both St. Patrick Elementary and St. Joseph Middle School in Swift
Current. The actual number of School Community Council members varies from school to school.
St. Michael School has representation from parents who have children with disabilities; Vanier
Collegiate and Phoenix Academy have student representatives on their Councils.
School Community Councils (SCCs) continue to play a key role in all schools. All School Community
Councils were a part of creating and supporting the goals of their schools. School Community
Councils were involved in the math, science and literacy nights. They supported the schools with
such things as book exchanges, bike rodeos, InMotion activity days, dances and play days. They also
supported financially to supply the schools with items such as playground equipment, sports
uniforms, SMART boards and Chromebooks. They have been strong advocates with all parents and
with the community.
Holy Trinity Board of Education met with all School Community Councils at least once each year in
each of our three communities. This meeting was used as an opportunity for the community to
participate in shared planning, provide advice to the Board and share highlights of the past year.
Some highlights included the promotion of citizenship and community building through such events
as caroling, community clean-up, volunteering at Riverside Mission, adopting third world children
and families, donating to Habitat for Humanity and connecting with families who are part of this
program and donating to the food bank. Other highlights included the supporting of literacy, science
and math through activity evenings, book exchanges, contests, dress up days and the purchase of
technological devices and programs such as Chromebooks and Mathletics. Physical activity has also
been strongly supported by our SCCs through the InMotion events and activities, playground
improvements, purchasing of sports and fitness equipment, score clocks and school sports uniforms.
Phoenix students and a member of their SCC learning about the life of settlers and First Nation
people during a school camping trip.
Our Students and Staff
Students
In 2013-2014, 2023 Kindergarten to Grade 12 students were enrolled with Holy Trinity Catholic
School Division, reflecting a relatively stable trend. In addition to the Kindergarten to Grade 12
programming, Holy Trinity operates 11 Prekindergarten programs throughout the Division, 5 funded
by the Ministry and 6 funded by the Board.
The total number of Prekindergarten students was 166 (91 Division funded and 75 Ministry funded)
in 2013-2014; 185 (108 Division funded and 77 Ministry funded) in 2012-2013; and 188 (101 Division
funded and 87 Ministry funded) in 2011-2012.
Total head count of all Prekindergarten to Grade 12 students was: 2,189 in 2013-2014, 2,252 in
2012-2013, and 2,305 in 2011-2012.
Figure 2: Enrolment by Grade – September 30th
Kindergarten - Grade 12
School Year
Grade
Kindergarten
1
2
3
4
5
6
7
8
9
10
11
12
Total
2011-12
2012-13
2013-14
165
178
186
182
157
173
177
180
168
172
172
169
190
175
174
189
190
168
161
171
188
189
153
173
153
174
142
120
108
84
100
128
118
134
107
137
185
174
143
2117
2067
2023
188
185
166
PreK
Note: The table above identifies the actual number
of students enrolled in each grade as of
September 30 of each year.
Source: Ministry of Education, 2014
The subpopulation enrolments in Holy Trinity Catholic School Division over the past three years
show some interesting trends. There has been an increase in the number of self-declared FNMI
students since 2011-2012 and relatively similar results between 2012-2013 and 2013-2014 selfidentified numbers. French Immersion numbers remain relatively stable. English as an Additional
Language (EAL) students make up 8% of Holy Trinity’s grade 1-9 student population.
Subpopulation
Enrolments
School Year
Grades
2011-12
2012-13
2013-14
K to 6
24
51
50
7 to 9
14
29
22
10 to 12
27
43
45
Total
65
123
117
K to 3
120
120
126
4 to 6
70
74
72
French
7 to 9
61
50
40
Immersion
10 to 12
25
28
31
Total
276
272
269
1 to 3
−
30
44
English as an
4 to 6
−
29
45
Additional
7 to 9
−
23
19
Language
10 to 12
−
0
3
Total
−
82
111
Note: The table above identifies the actual number of
students enrolled in grade-level groupings as of
September 30 of each year.
Self-Identified
FNMI
Students at École St. Margaret show their support for World Suicide Prevention Day
Staff
Holy Trinity Catholic School Division covers a very large geographical area and makes significant
contributions to the regional economy. The Division employed the full-time equivalent of 264.95
people in the 2013-2014 school year. Approximately 60.28% of these employees were teachers; the
other 39.72% represented a wide range of occupations. The School Division employs educational
assistants, clerical staff, information technology (IT) people, caretakers, bus drivers, accountants and
other staff in order to provide a quality education for students of the Division.
Psychologist Debbie MacDonald Presents to Teachers
Figure 3: School Division Staff – 2013-2014
Job Category
Classroom teachers
Principals, vice-principals
Other educational staff – e.g., psychologists, educational assistants, school
community coordinators, speech language pathologists, counsellors
Administrative and financial staff – e.g., clerks, accountants, IT staff, administrative
assistants
Plant operations and maintenance – e.g., caretakers, handypersons, carpenters,
plumbers, electricians, gardeners, supervisors
Transportation – e.g., bus drivers, van drivers, mechanics, parts persons,
supervisors
Senior management team – e.g., chief financial officer, director of education,
superintendents
Total Full-Time Equivalents (FTE) Staff
FTEs
137.69
12.1
63.92
19.79
18.45
9.0
4.0
264.95
Notes:
The number of employees listed above represents full-time equivalents (FTEs). The actual number of employees is greater
because some people work part-time or seasonally.
Some individuals are counted in more than one category. For example a teaching principal might be counted 0.4 as a
classroom teacher and 0.6 as a principal.
Information for all staff is at August 31, 2014.
Source: Superintendent of Human Resources and Operations, Holy Trinity Catholic School Division
Senior Management Team – The Acting Director of Education, Geri Hall, reports directly to the
Board of Education. Two Superintendents are responsible for supporting all schools within the
division:
 Dave DePape - Human Resources and Operations
 Ward Strueby - Learning
Each team member below works with the school-based administrators as well as coordinators and
consultants.
 Gerry Gieni - Chief Financial Officer
 Doug Sears - Supervisor of Facilities and Transportation
 Ryan Stinn - Supervisor of Technology
Indicators
Holy Trinity Catholic School Division’s objective is to support priorities that align with those of the
province in areas designated as having significant impact on academic achievement and future
success. The following four indicators are relevant to this objective.
Grade 12 Graduation
Three-Year Graduation Rates – In June 2014, 89.3% of all Holy Trinity Catholic School Division
students graduated within three years of entering Grade 10, an 8% increase from 2013. Data for
self-identified FNMI students has been suppressed as there were fewer than 10 students in these
cohorts. Holy Trinity Catholic School Division’s overall graduation rate is higher than provincial
results for the past two years.
Figure 4: Grade 12 Graduation – Students Completing Grade 12 Within Three Years: Baseline Year
with Two Most Recent Years
Holy Trinity RCSSD
On-time Graduation Rates, Province and Holy Trinity
(Students Completing Grade 12 Within 3 Years of 'starting' Grade 10)
100%
82.7%
83.4%
76.1%
74.7%
74.6%
74.8%
73.6%
83.9%
80%
83.3%
81.4%
70%
91.4%
89.3%
90%
60%
50%
37.4%
31.8%
30%
40.3%
40%
20%
10%
0%
All
Non-FNMI
Graduating by ...
FNMI
2008-2009
(2006-2007 cohort)
Province
All
Non-FNMI
Graduating by ...
FNMI
2012-2013
(2010-2011 cohort)
All
Graduating by ...
Non-FNMI
FNMI
2013-2014
(2011-2012 cohort)
HTrnty
Note:
On-time graduation rates are calculated as the percentage of students who complete Grade 12 within 3 years of ‘starting’
Grade 10.
Results for populations of 10 or fewer have not been reported to avoid identifying individuals or very small groups of
students.
FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian),
Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify themselves to be FNMI, and may include FNMI
students who choose not to self-identify.
Five-Year Graduation Rates – Some students need more time to complete all the courses necessary
to graduate, and so they continue in school longer than three years after beginning Grade 10. The
graduation rate increases when these extra years of schooling are considered. By June 2014, 91.5%
of all Holy Trinity Catholic School Division students who had entered grade 10 five years previously
had graduated. Holy Trinity Catholic School Division’s five-year graduation rate for all students
shows a 10% improvement from June 2012 and a similar percentage when compared to 2013.
These results indicate perseverance and commitment to achieve graduation even with
impediments.
Figure 5: Grade 12 Graduation – Students Completing Grade 12 Within Five Years: Baseline Year
Holy Trinity RCSSD
Extended-time Graduation Rates, Province and Holy Trinity
(Students Completing Grade 12 Within 5 Years of 'starting' Grade 10)
100%
92.5%
91.9%
91.9%
91.5%
88.1%
81.4%
87.0%
82.0%
80.1%
80%
81.4%
82.8%
86.8%
90%
70%
54.2%
60%
47.1%
50.0%
50%
40%
30%
20%
10%
0%
All
Non-FNMI
Graduating by ...
FNMI
2008-2009
(2004-2005 cohort)
Province
All
Non-FNMI
Graduating by ...
FNMI
2012-2013
(2008-2009 cohort)
All
Graduating by ...
Non-FNMI
FNMI
2013-2014
(2009-2010 cohort)
HTrnty
Note:
Extended-time graduation rates are calculated as the percentage of students who complete Grade 12 within 5 years of
‘starting’ Grade 10 (and include those who graduate on-time).
students.
Average Final Marks
Holy Trinity RCSSD students’ average final marks in grade 10 and 11 2013-14 courses are higher than
the provincial average in all courses selected for comparison with the exception of Math
Foundations 20. Division First Nations and Métis and Inuit self-declared students are fewer than 10
and therefore not reported.
Figure 6: Average Final Marks – Holy Trinity RCSSD
Average Final Marks in Selected Secondary-Level Courses 2013-14
All Students
Holy Trinity
Province
RCSSD
Subject
72.0
71.7
70.6
71.1
70.7
73.0
66.9
72.6
English Language Arts A 10
English Language Arts B 10
Science 10
Math: Workplace and Apprenticeship 10
Math: Foundations and Pre-calculus 10
English Language Arts 20
Math: Workplace and Apprenticeship 20
Math: Foundations 20
76.3
74.5
71.2
71.5
74.3
75.7
70.6
69.8
Non-FNMI
Holy Trinity
Province
RCSSD
74.9
74.6
73.9
74.6
72.9
74.9
69.6
74.2
76.8
75.8
72.2
nr
76.1
76.1
nr
69.8
FNMI
Holy Trinity
Province
RCSSD
60.2
59.5
57.1
57.8
58.5
63.3
59.5
63.5
nr
nr
nr
nr
nr
nr
nr
nr
Note:
students (nr).
Grade 7 to 10 Transitions
There are several critical transition points as students move through the Prekindergarten to Grade
12 education system. The transition from middle to secondary grades is particularly important.
Figure 6 below shows that while the great majority of Holy Trinity Catholic School Division students
who begin Grade 7 are still in Grade 10 three years later, all FNMI students are either in Grade 10 or
are still in school continuing previous grades.
Figure 7: Grade 7 to 10 Transitions – Holy Trinity RCSSD
Progressing from Grade 7 to 10
On-Time
Grade 7 Cohort
Still In
School
2007-08
Baseline
200910
201011
2007-08
Cohort
2009-10
Cohort
2010-11
Cohort
2010-11
Cohort
All students
167
165
153
98.2%
97.6%
96.7%
97.4%
Non-FNMI students
na
152
144
na
97.4%
96.5%
97.2%
FNMI students
nr
13
9
nr
100.0%
100.0%
100.0%
Note:
Students who have not progressed to Grade 10 “on-time” may have remained in a previous grade or were not re-enrolled
in subsequent years. “Still in School” is the proportion of students either in Grade 10 or continuing a previous grade.
students (nr). Categories where results are not available at this time are recorded as (na).
Credit Attainment
Credit attainment in high school is one way to determine students’ progress in meeting graduation
requirements of 24 credits. In Holy Trinity Catholic School Division, there are a number of students
who take more than eight credits in their grade 10 and 11 school years so that they do not need to
take eight credits in grade 12. Secondly, the graph below includes data from the alternate high
school program which includes a number of students who wish to continue their education while
working full time or providing child care. Their other commitments do not allow them time to take
eight credits per year. Holy Trinity Catholic School Division intends to analyze this data in greater
detail so as to respond when needed.
Figure 8: Proportion of Secondary Students Attaining 8 or More Credits per Year: Baseline Year
Credit Attainment – Holy Trinity RCSSD
Proportion of Secondary Students Attaining 8 or More Credits Yearly
100%
23.9%
28.8%
20%
29.5%
29.5%
24.5%
40%
54.0%
70.3%
50.5%
60.2%
66.7%
70.4%
62.7%
60.4%
45.0%
59.9%
60%
64.6%
63.5%
70.1%
80%
0%
All
Non-FNMI
FNMI
All
2008-09
Non-FNMI
FNMI
2012-13
Province
All
Non-FNMI
FNMI
2013-14
Holy Trinity RCSSD
Note:
Proportions are calculated as the percentage of students enrolled at the secondary level on September 30 attaining eight
of more credits yearly.
students.
Facilities and Transportation
Facilities
Holy Trinity Catholic School Division’s facilities include:
 ten schools located in 3 communities. See Appendix C for a list of schools. The average age of
these schools is 48 years. The oldest school is 58 years old; the newest school All Saints Catholic
School opened in September 2014 which replaced two schools in Swift Current;
 the school division head office located in Moose Jaw. The central core of this building is 56 years
old. The head office building is adequate in size for present needs;
 one satellite office is located in Swift Current; and,
 one fenced bus compound with workshop and storage is located in Moose Jaw.
All Saints Catholic School, Swift Current: under construction
All Saints Catholic School, Swift Current: completed
Figure 9: Utilization Rate
School
All Saints Catholic
Christ the King
Phoenix Academy
Sacred Heart
St. Agnes
St. Margaret
St. Mary
St. Michael
Vanier Collegiate
Totals
Sept. 30, 2013
Enrolment Prek-12
435
47
95
Gross Utilization
Rate
100%
57%
100%
Sept. 29, 2014
Enrolment Prek-12
438
58
98
2019 Projected
Enrolment*
431
100
71
224
254
260
154
333
387
2,189
148%
138%
98%
172%
121%
82%
113%
238
254
260
153
333
367
2199
274
321
254
169
377
416
2413
Source: Supervisor of Facilities and Transportation, Holy Trinity Catholic School Division, 2014 and Baragar
Student Transportation
In 2013-14 Holy Trinity Catholic School Division used two primary methods of student
transportation. Contracted services were used in the communities of Swift Current and Shaunavon,
and a fleet of Division-owned and operated buses and 15-passenger vans provided service in Moose
Jaw. The fleet of seven route buses and two spare buses were housed at a fenced compound in
Moose Jaw. The School Division does not have garage facilities or mechanics. All service and
maintenance were contracted to a third party.
In addition to the seven route buses there were three 15-passenger vans that were utilized solely for
transporting prekindergarten children in full child restraint seats within the city of Moose Jaw. An
additional 15-passenger van was used to transport children residing on streets that cannot
accommodate a traditional bus as well as providing service in special situations as approved.
In Swift Current and Moose Jaw transportation for students with special circumstances are provided
in a variety of ways. Figure 10 below refers only to transportation services provided by Holy Trinity
buses or 15-passenger vans to and from school:
Figure 10: Student Transportation, 2013-2014
Transportation Statistics
Number of Students transported daily by Holy Trinity Buses
Number of Students transported daily by Contracted Services
Number of Transportation routes
Number of double runs (included in above)
Number of buses
Number of 15-passenger vans
Kilometres travelled daily on Holy Trinity Buses
Average age of bus
Average one-way ride time
Longest one-way ride time
Cost per student per year for both Contracted and Holy Trinity
Buses (187 student days)
Cost per kilometre per year both Contracted and Holy Trinity
Buses (187 student days)
590
345
21
7
7
4
771 km
10 years
30 minutes
45 minutes
$539.16
$2.42
Source: Supervisor of Facilities and Transportation, Holy Trinity Catholic School Division, 2014
The First Bus at All Saints Catholic School, Swift Current
Financial Overview
In the 2013-2014 fiscal year we completed the construction of a new school in Swift Current. As a result
of this project our revenues in the last two years have been inflated by approximately $7 million each
year. The grants for this capital construction are included in the 84% in the graph below.
As demonstrated in the graph below our biggest source of revenue comes from Provincial Grants. If the
amount of $7 million for capital construction is removed in order to focus on Operations, then the
percent changes slightly to about 81% from Ministry and 15% from Property Tax.
Expenditures in the various categories continue to be consistent with previous years. Our biggest
component lies in the Instructional area. Almost 75% of our spending is going directly to support
students in the classroom. As you see from the graph below, maintaining our school facilities is the next
biggest category coming in at just over 10% of our expenditures.
Figure 11: Summary of Revenue and Expenses - 2013-2014
Other
4%
Revenue 2013-14
Property
Taxation
12%
Grants
84%
Other
7%
Transportati
on
3%
Gov & Adm
9%
Expense 2013-14
Plant
10%
Instruction
71%
REVENUES
Property Taxation
Grants
Tuition and Related Fees
School Generated Funds
Complementary Services
External Services
Other
Total Revenues
2014
2014
2013
Budget
Actual
Actual
Budget to
Actual
Variance
Over / (Under)
Budget to
Actual %
Variance
Note
3,862,724
18,413,574
800,000
350,000
121,657
23,547,955
3,782,629
26,924,274
107,869
506,706
342,594
177,080
31,841,152
3,926,531
26,929,033
69,814
716,630
342,173
156,777
32,140,958
(80,095)
8,510,700
107,869
(293,294)
(7,406)
55,423
8,293,197
-2%
46%
100%
-37%
-2%
46%
35%
4
232,464
1,595,991
17,273,104
2,201,060
816,847
24,000
800,000
644,855
352,409
23,940,730
282,244
1,823,310
17,273,983
2,529,647
796,457
6,750
422,147
825,943
365,724
24,326,205
228,286
1,369,047
17,424,922
2,500,653
741,068
3,000
525,387
659,642
99,254
23,551,259
49,780
227,319
879
328,587
(20,390)
(17,250)
(377,853)
181,088
13,315
385,475
21%
14%
0%
15%
-2%
-72%
-47%
28%
5
6
7,514,947
8,589,699
1
2
3
EXPENSES
Governance
Administration
Instruction
Plant
Transportation
External Services
Other Expenses
Total Expenses
Surplus (Deficit) for the Year
(392,775)
7
8
9
10
4%
2%
Explanation for Variances (All variances that are greater than positive or negative 5% must be explained)
Note
Explanation
1
The major difference between budget and actual grants from the Ministry is comprised of $7,193,720 in revenues from the Ministry for construction of a new school in Swift
Current which was not included in the budgeted revenues. When adding grant and complementary services revenue received from the Ministry and removing the capital grants for
the new school, the difference between budget and actual ministry revenue is $121,847 or just over .5 percent in varience.
2
Holy Trinity school division has only one source of tuition revenue which comes to us from Prairie South school division for students enrolled at Raphael Centre (St. Michael
School). The Raphael Centre addresses the complex needss of students with significant cognitive and/or physical disabilities. At the time the budget was approved tuition revenue
was not included.
3
School generated revenues are those funds collected at school level. All revenues are maintained and accounted for by the division office, with no bank accounts held at the school
level. All school generated funds must be spent for the purpose which ther were collected. Any unspent revenue are placed into a reserve account and made available in the next
school year. The budget established for this line item may vary depending on how active fund raising initiative at the school level are in any given year.
4
The difference between budget and actual in the 'other revenue' category was an under-estimate of interest revenue partly due to the fact that funds were advanced for capital
projects and not expended immediately - resulting in additional interest revenue.
5 Our school division amalgamated in 2003 and at that time established brand new Board Policies & Procedures. The Board did a review and update of those policies and procedures
this fiscal year which resulted in more expenditures than were budgeted for in the area of 'Governance'.
6 The varience in the area of 'Administration' relates to unexpected expenditures for the division office building HVAC system as well as some salary expenditures which were not
budgeted for.
7
In the area of 'Plant' this fiscal period there were a number of emergent issues which arose that were unbudgeted for. Our school facilities are very aged and at a point where
issues come up which must be addressed. An example of this would be structural issues at St. Margaret School that required attention for safety reasons. This alone cost $30,000.
8 In the category of 'Tuition and Related Fees' the under spending relates to a budget for monies paid directly to parents in lieu of providing transportation. Our expenditures in this
area came in less that expected when the budget was established.
9 The over expenditure in the 'Complementary Services' are related to staff salaries which were under budgeted.
10
School Generated Expenditures likewise are recorded and accouncted for throught the division office. Because expenditures must not exceed total revenue plus any carry over
from the previous year, the budget in this category is always set at the same amount as is budgeted for in the revenue category. The net effect of 'School Generated Funds' on the
financial bottom line for the entire division is always zero because these funds cannot be used for school division operations since the funds belong to individual schools.
Appendix A: Management Report and Audited Financial
Statements
Audited Financial Statements
Of the
Holy Trinity Roman Catholic Separate School Division No. 22
School Division No.
For the Period Ending:
2226000
August 31, 2014
Gerry Gieni
Chief Financial Officer
Virtus Group Chartered Accountants & Business Advisors LLP
Auditor
Note - Copy to be sent to Ministry of Education, Regina
VIRTUS
GROUP
INDEPENDENT AUDITORS’REPORT
To the Board of Directors,
We have audited the accompanying financia~ statements of Holy Tdnity Roman Catholic Separate School Division No.22
which comprise the statement of financial position as at August 31, 2014 and the statements of operations and
accumulated surplus (deficit) from operations, statements of changes in net financial assets (net debt) and cash flows for
the year then ended, with related schedules and a summary of significant accounting policies and other explanatory
information.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with
Canadian public sector accounting standards and for such internal control as management determines is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in
accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical
requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are
free of material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material
misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor
considers internal control relevant to the school division’s preparation and fair presentation of the financial statements in
order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the school division’s internal control. An audit also includes evaluating the appropriateness
of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating
the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, these financial statements present fairly, in all material respects, the financial position of the school division
as at August 31, 2014 and the results of its operations, changes in its net financial assets, and its cash flows for the year
then ended in accordance with Canadian public sector accounting standards.
Other Matter
The financial statements of Holy Trinity Roman Catholic Separate School Division No. 22 for the year ended
August 31, 2013 were audited by another auditor who expressed an unmodified opinion on those statements on
November 25, 2013.
November 20, 2014
Regina, Saskatchewan
The King George, Suite 200, 157 - 2rid Avenue North
Saskatoon, Saskatchewan S7K 2A9
Telephone 306-653-6100 Fax 306-653-4245
Toll Free 1-888-285-7677
Email [email protected]
Firm Website: www, virtusgroup,ca
Chartered Accountants
Central Pork Place, 200-2208 Scarth Street
Regina, Saskatchewan S4P 2J6
Telephone 306-522-6500 Fax 306-522-6222
Toll Free 1-888-258-7677
30
Emoil [email protected]
… page 2
Statement of Operations and Accumulated Surplus from Operations
for the year ended August 31, 2014
2014
Actual
2013
Actual
REVENUES
Property Taxation
Grants
Complementary Services (Note 13)
Other
2014
Budget
(Note 16)
3,862,724
18,413,574
800,000
350,000
121,657
3,782,629
26,924,274
107,869
506,706
342,594
177,080
3,926,531
26,929,033
69,814
716,630
342,173
156,777
Total Revenues (Schedule A)
23,547,955
31,841,152
32,140,958
EXPENSES
Governance
Administration
Instruction
Plant
Transportation
Complementary Services (Note 13)
Other Expenses
232,464
1,595,991
17,273,104
2,201,060
816,847
24,000
800,000
644,855
352,409
282,244
1,823,310
17,273,983
2,529,647
796,457
6,750
422,147
825,943
365,724
228,286
1,369,047
17,424,922
2,500,653
741,068
3,000
525,387
659,642
99,254
Total Expenses (Schedule B)
23,940,730
24,326,205
23,551,259
7,514,947
8,589,699
Operating Surplus (Deficit) for the Year
(392,775)
Accumulated Surplus from Operations, Beginning of Year
25,665,682
25,665,682
17,075,983
Accumulated Surplus from Operations, End of Year
25,272,907
33,180,628
25,665,682
The accompanying notes and schedules are an integral part of these statements
… page 3
Statement of Changes in Net Financial Assets (Net Debt)
Net Financial Assets, Beginning of Year
Changes During the Year:
Operating Surplus (Deficit) for the Year
Acquisition of Tangible Capital Assets (Schedule C)
Amortization of Tangible Capital Assets (Schedule C)
Net Change in Other Non-Financial Assets
Change in Net Financial Assets / Net Debt
Net Financial Assets (Net Debt), End of Year
2014
Budget
(Note 16)
2014
Actual
2013
Actual
2,499,244
2,499,244
4,077,610
(392,775)
(1,127,000)
752,879
-
7,514,947
(14,796,884)
903,240
(107,359)
8,589,699
(10,789,636)
752,878
(131,307)
(766,896)
(6,486,056)
(1,578,366)
(3,986,812)
2,499,244
1,732,348
… page 4
Statement of Cash Flows
2014
OPERATING ACTIVITIES
Operating Surplus for the Year
Add Non-Cash Items Included in Surplus / Deficit (Schedule D)
Net Change in Non-Cash Operating Activities (Schedule E)
Cash Provided by Operating Activities
CAPITAL ACTIVITIES
Cash Used to Acquire Tangible Capital Assets
Cash (Used) by Capital Activities
INVESTING ACTIVITIES
Cash Used to Acquire Portfolio Investments
Proceeds on Disposal of Portfolio Investments
Cash Provided (Used) by Investing Activities
FINANCING ACTIVITIES
Proceeds from Issuance of Long Term Debt
Repayment of Long Term Debt
Cash Provided (Used) by Financing Activities
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
2013
7,514,947
903,240
902,680
8,589,699
752,878
(213,595)
9,320,867
9,128,982
(14,796,884)
(10,789,636)
(14,796,884)
(10,789,636)
5,654,513
(6,133,155)
-
5,654,513
(6,133,155)
334,176
(553,041)
9,663,797
(269,837)
(218,865)
9,393,960
(40,369)
1,600,151
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR
7,639,313
6,039,162
CASH AND CASH EQUIVALENTS, END OF YEAR
7,598,943
7,639,313
A-1
Schedule A: Supplementary Details of Revenue
2014
Budget
2014
Actual
2013
Actual
3,630,687
3,630,687
3,555,776
3,555,776
3,687,320
3,687,320
90,582
50,262
21,944
64,470
227,258
88,770
47,755
17,714
67,339
221,578
111,251
47,315
23,331
67,570
249,467
Other Tax Revenues:
House Trailer Fees
Total Other Tax Revenues
15,343
15,343
14,144
14,144
19,700
19,700
Additions to Levy:
Penalties
Total Additions to Levy
24,810
24,810
25,904
25,904
25,751
25,751
(35,374)
(35,374)
(34,773)
(34,773)
(50,315)
(5,392)
(55,707)
Property Taxation Revenue
Tax Levy Revenue:
Property Tax Levy Revenue
Total Property Tax Revenue
Grants in Lieu of Taxes:
Federal Government
Provincial Government
Railways
Other
Total Grants in Lieu of Taxes
Deletions from Levy:
Cancellations
Other Deletions
Total Deletions from Levy
Total Property Taxation Revenue
3,862,724
3,782,629
3,926,531
17,660,804
17,660,804
50,000
17,710,804
18,527,743
78,770
18,606,513
18,606,513
18,025,538
65,638
18,091,176
29,700
17,660
18,138,536
702,770
702,770
8,317,761
8,317,761
8,790,497
8,790,497
18,413,574
26,924,274
26,929,033
Grants:
Operating Grants
Ministry of Education Grants:
Operating Grant
Other Ministry Grants
Total Ministry Grants
Other Provincial Grants
Grants from Others
Total Operating Grants
Capital Grants
Ministry of Education Capital Grants
Total Capital Grants
Total Grants
A-2
Schedule A: Supplementary Details of Revenue
2014
Budget
2014
Actual
2013
Actual
Tuition and Related Fees Revenue
Operating Fees:
Tuition Fees:
School Boards
Total Tuition Fees
-
107,869
107,869
69,814
69,814
Total Tuition and Related Fees Revenue
-
107,869
69,814
School Generated Funds Revenue
Curricular:
Student Fees
Total Curricular Fees
120,000
120,000
61,995
61,995
83,654
83,654
Non-Curricular Fees:
Commercial Sales - Non-GST
Fundraising
Grants and Partnerships
Students Fees
Other
Total Non-Curricular Fees
248,000
174,000
32,000
104,000
122,000
680,000
141,802
101,079
11,525
104,219
86,086
444,711
215,790
142,925
12,711
129,288
132,262
632,976
800,000
506,706
716,630
350,000
350,000
320,184
22,410
342,594
319,043
22,410
341,453
Total School Generated Funds Revenue
Operating Grants:
Ministry of Education Grants:
Operating Grant
Other Ministry Grants
Total Operating Grants
Fees and Other Revenue
Other Revenue
Total Fees and Other Revenue
Total Complementary Services Revenue
-
-
720
720
350,000
342,594
342,173
71,657
50,000
55,814
2,599
118,667
66,956
4,629
85,192
121,657
177,080
156,777
23,547,955
31,841,152
32,140,958
Other Revenue
Miscellaneous Revenue
Sales & Rentals
Investments
Total Other Revenue
TOTAL REVENUE FOR THE YEAR
B-1
Schedule B: Supplementary Details of Expenses
2014
Budget
2014
Actual
2013
Actual
Governance Expense
Board Members Expense
Professional Development - Board Members
Advisory Committees
Elections
Other Governance Expenses
44,020
69,584
118,860
85,220
66,968
674
129,382
68,913
52,371
2,878
7,874
96,250
232,464
282,244
228,286
1,126,342
117,209
159,603
17,187
43,250
41,500
38,400
52,500
-
1,382,576
118,069
101,799
11,312
102,839
35,174
31,382
32,572
7,587
1,039,884
131,445
98,415
8,574
41,741
17,516
8,148
12,412
10,912
1,595,991
1,823,310
1,369,047
Instruction Expense
Instructional (Teacher Contract) Salaries
Instructional (Teacher Contract) Benefits
Program Support (Non-Teacher Contract) Salaries
Program Support (Non-Teacher Contract) Benefits
Instructional Aids
Supplies & Services
Non-Capital Furniture & Equipment
Communications
Travel
Professional Development
Student Related Expense
Amortization of Tangible Capital Assets
11,827,354
568,899
2,566,811
509,536
770,203
78,110
137,512
33,729
83,232
282,074
124,495
291,149
12,168,066
617,533
2,497,368
454,220
289,461
238,629
231,918
51,917
32,682
138,474
94,423
459,292
12,301,306
635,591
2,644,653
417,361
275,481
250,703
136,611
55,851
62,220
222,116
86,548
336,481
Total Instruction Expense
17,273,104
17,273,983
17,424,922
Total Governance Expense
Administration Expense
Salaries
Benefits
Supplies & Services
Building Operating Expenses
Communications
Travel
Total Administration Expense
B-2
2014
Budget
2014
Actual
2013
Actual
744,461
144,740
15,500
31,500
855,746
3,640
4,500
400,973
799,845
138,764
13,867
19,749
1,142,154
2,364
23,200
3,189
386,515
808,340
146,464
56,092
9,690
1,107,820
2,346
10,224
4,036
355,641
2,201,060
2,529,647
2,500,653
260,190
52,091
61,500
50,000
332,309
60,757
183,629
40,591
70,522
94,104
581
247
356,938
49,845
180,279
33,760
68,068
43,256
635
616
302
118
364,189
49,845
816,847
796,457
741,068
24,000
1,050
5,700
3,000
-
24,000
6,750
3,000
145,500
184,000
23,500
447,000
43,184
105,188
14,517
259,258
49,075
149,831
16,225
310,256
800,000
422,147
525,387
Plant Operation & Maintenance Expense
Salaries
Benefits
Supplies & Services
Communications
Travel
Total Plant Operation & Maintenance Expense
Student Transportation Expense
Salaries
Benefits
Supplies & Services
Communications
Travel
Contracted Transportation
Total Student Transportation Expense
Tuition and Related Fees Expense
Tuition Fees
Transportation Fees
Total Tuition and Related Fees Expense
School Generated Funds Expense
Supplies & Services
Cost of Sales
School Fund Expenses
Total School Generated Funds Expense
B-3
2014
Budget
2014
Actual
2013
Actual
Complementary Services Expense
Instructional (Teacher Contract) Salaries & Benefits
Program Support (Non-Teacher Contract) Salaries & Benefits
Transportation Salaries & Benefits
Instructional Aids
Supplies & Services
Communications
Travel
Professional Development (Non-Salary Costs)
Student Related Expenses
Contracted Transportation & Allowances
Total Complementary Services Expense
369,905
252,726
15,096
7,128
-
411,677
300,064
41,244
14,039
6,490
17,830
1,354
638
5,727
25,871
1,009
224,431
285,875
58,585
9,649
20,294
21,969
3,350
954
6,056
27,088
1,391
644,855
825,943
659,642
1,000
351,409
352,409
1,272
364,452
365,724
2,262
96,992
99,254
352,409
365,724
99,254
23,940,730
24,326,205
23,551,259
Other Expense
Interest and Bank Charges:
Current Interest and Bank Charges
School Facilities
Total Interest and Bank Charges
Total Other Expense
TOTAL EXPENSES FOR THE YEAR
Schedule C - Supplementary Details of Tangible Capital Assets
Land
Land
Improvements
Buildings
Buildings
Short term
School
Buses
Other
Vehicles
Furniture
and
Equipment
Computer
Hardware and
Audio Equipment
Computer
Software
Assets
Under
Construction
587,631
2,343,503
601,625
11,279,787
38,644,805
27,855,168
700,763
-
161,238
-
(11,279,787)
14,796,884
-
10,789,637
-
2014
2013
Tangible Capital Assets - at Cost:
Opening Balance as of September 1
333,043
Additions/Purchases
Transfers to (from)
995,864
200,232
Closing Balance as of August 31
1,529,139
386,351
-
20,060,959
12,939,019
11,079,555
2,348,658
-
598,142
-
105,105
-
-
386,351
44,079,533
2,348,658
598,142
105,105
1,288,394
2,504,741
601,625
-
53,441,689
38,644,805
Tangible Capital Assets - Amortization:
-
58,480
12,475,458
1,156,511
252,833
58,134
156,010
1,226,367
287,828
-
15,671,621
14,918,743
Amortization of the Period
-
19,318
242,526
117,180
49,845
15,079
54,582
296,385
108,325
-
903,240
752,878
77,798
12,717,984
1,273,691
302,678
73,213
210,592
1,522,752
396,153
16,574,861
15,671,621
327,871
308,553
(19,318)
7,585,501
31,361,549
23,776,048
1,192,147
1,074,967
(117,180)
345,309
295,464
(49,845)
46,971
31,892
(15,079)
1,117,136
981,989
(135,147)
313,797
205,472
(108,325)
22,973,184
36,866,828
13,893,644
12,936,425
22,973,184
10,036,759
Net Book Value:
Change in Net Book Value
N/A
333,043
1,529,139
1,196,096
431,621
1,077,802
646,181
N/A
11,279,787
(11,279,787)
Sch C
Schedule D: Non-Cash Items Included in Surplus
2014
2013
Non-Cash Items Included in Surplus:
Amortization of Tangible Capital Assets (Schedule C)
903,240
752,878
Total Non-Cash Items Included in Surplus / Deficit
903,240
752,878
Schedule E: Net Change in Non-Cash Operating Activities
2014
Net Change in Non-Cash Operating Activities:
Decrease (Increase) in Accounts Receivable
Decrease in Provincial Grant Overpayment
Increase In Accounts Payable and Accrued Liabilities
Increase (Decrease) in Liability for Employee Future Benefits
(Decrease) in Deferred Revenue
(Increase) in Prepaid Expenses
Total Net Change in Non-Cash Operating Activities
161,787
848,937
48,900
(49,587)
(107,357)
902,680
2013
(1,281,594)
(186,108)
1,421,998
(2,700)
(33,884)
(131,307)
(213,595)
HOLY TRINITY ROMAN CATHOLIC SEPARATE SCHOOL DIVISION NO. 22
NOTES TO THE FINANCIAL STATEMENTS
As at August 31, 2014
1.
AUTHORITY AND PURPOSE
The School Division operates under the authority of The Education Act, 1995 of
Saskatchewan as a corporation under the name of “The Board of Education of the Holy
Trinity Roman Catholic Separate School Division No. 22 and operates as “The Holy
Trinity Roman Catholic Separate School Division No. 22”. The School Division
provides education services to residents within its geographic region and is governed
by an elected board of trustees.
The School Division is funded mainly by grants from the Government of
Saskatchewan and a levy on the property assessment included in the School
Division’s boundaries at mill rates determined by the provincial government and
agreed to by the Board of Education, although separate school divisions continue to
have a legislative right to set their own mill rates. The School Division is exempt
from income tax and is a registered charity under the Income Tax Act.
2.
SIGNIFICANT ACCOUNTING POLICIES
These financial statements have been prepared in accordance with Canadian public
sector accounting standards for other government organizations as established by the
Public Sector Accounting Board (PSAB) and as published by the Chartered
Professional Accountants of Canada (CPA Canada).
Significant aspects of the accounting policies adopted by the school division are as
follows:
a) Adoption of New Public Sector Accounting (PSA) Standards
In 2014, the school division adopted the new PSA standard PS3260 Liability for
Contaminated Sites.
Detailed information on the impact of the adoption of this new PSA standard is
provided in Note 18 Accounting Changes.
b) Reporting Entity
The financial statements include all of the assets, liabilities, revenues and
expenses of the School Division.
c) Basis of Accounting
The financial statements are prepared using the accrual basis of accounting.
d) Measurement Uncertainty and the Use of Estimates
Canadian public sector accounting standards requires management to make
estimates and assumptions that affect the reported amount of assets and
liabilities and disclosure of contingent assets and liabilities at the date of the
2.
SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
financial statements, and the reported amounts of revenues and expenses during
the year.
Measurement uncertainty that may be material to these financial statements
exists for:
 the liability for employee future benefits of $524,500 (2013 - $475,600)
because actual experience may differ significantly from actuarial
estimations.
 property taxation revenue of $3,782,629 (2013 - $3,926,531) because final
tax assessments may differ from initial estimates.
 uncollectible taxes of $16,445 (2013 - $12,780) because actual collectability
may differ from initial estimates.
 accumulated amortization of $16,574,861 (2013 - $15,671,621) because the
actual useful lives of tangible capital assets may differ from estimates.
These estimates and assumptions are reviewed periodically and, as adjustments
become necessary, they are reported in earnings in the periods in which they
become known.
While best estimates are used for reporting items subject to measurement
uncertainty, it is reasonably possible that changes in future conditions, occurring
within one fiscal year, could require a material changes in the amounts
recognized or disclosed.
e) Financial Instruments
Financial instruments are any contracts that give rise to financial assets of one
entity and financial liabilities or equity instruments of another entity. A contract
establishing a financial instrument creates, at its inception, rights and obligations
to receive or deliver economic benefits. The school division recognizes a
financial instrument when it becomes a party to a financial instrument. The
financial assets and financial liabilities portray these rights and obligations in
financial statements. Financial instruments of the school division include cash
and cash equivalents, accounts receivable, portfolio investments, accounts
payable and accrued liabilities and long term debt.
All financial assets and financial liabilities are measured at cost or amortized
cost. Transaction costs are a component of cost for financial instruments
measured using cost or amortized cost. For financial instruments measured
using amortized cost, the effective interest rate method is used to determine
interest revenue or expense. Impairment losses such as write-downs or writeoffs are reported in the statement of operations and accumulated surplus from
operations.
2.
Gains and losses on financial instruments measured at cost or amortized cost are
recognized in the statement of operations and accumulated surplus from
operations in the period the gain or loss occurs.
f) Financial Assets
Financial assets are assets that could be used to discharge existing liabilities or
finance future operations and are not for consumption in the normal course of
operations. Valuation allowances are used where considered necessary to reduce
the amounts reported for financial assets to their net realizable value.
Cash and Cash Equivalents consist of cash, bank deposits and highly liquid
investments with initial maturity terms of three months or less and held for the
purpose of meeting short-term operating cash commitments rather than for
investing purposes.
Accounts Receivable includes taxes receivable, provincial grants receivable and
other receivables. Taxes receivable represent education property taxes assessed
or estimated owing to the end of the fiscal period but not yet received. The
allowance for uncollected taxes is a valuation allowance used to reduce the
amount reported for taxes receivable to the estimated net recoverable amount.
The allowance represents management’s estimate of the amount of taxes that
will not be collected taking into consideration prior years’ tax collections and
information provided by municipalities regarding collectability of outstanding
balances. Provincial grants receivable represent operating, capital, and other
grants earned but not received at the end of the fiscal year, provided reasonable
estimates of the amounts can be made. Grants are earned when the events giving
rise to the grant have occurred, the grant is authorized and any eligibility criteria
have been met.
Other receivables are recorded at cost less valuation allowances.
allowances are recorded where collectability is considered doubtful.
These
Portfolio Investments consist of GICs and short term deposits. The school
division values its portfolio investments in accordance with its policy for
financial instruments, as described in Note 2 (e).
g) Non Financial Assets
Non-financial assets are assets held for consumption in the provision of services.
These assets do not normally provide resources to discharge the liabilities of the
School Division unless they are sold.
2.
Tangible Capital Assets have useful lives extending beyond the accounting
period, are used by the School Division to provide services to the public and are
not intended for sale in the ordinary course of operations. Tangible capital assets
include land and land improvements, buildings, buildings short term, school
buses, other vehicles, furniture and equipment, computer hardware and software,
audio visual equipment, capital lease assets, and assets under construction.
Tangible capital assets are recorded at cost (or estimated cost when the actual
cost is unknown) and include all costs directly attributable to the acquisition,
design, construction, development, installation and betterment of the tangible
capital asset. The School Division does not capitalize interest incurred while a
tangible capital asset is under construction.
The cost of depreciable tangible capital assets, net of any residual value, is
amortized on a straight line basis over their estimated useful lives as follows:
Land
Land improvements (pavement, fencing, lighting, etc.)
Buildings
Buildings – short-term (portables, storage sheds, outbuildings, garages)
School buses
Other vehicles – passenger
Other vehicles – heavy (graders, 1 ton truck, etc.)
Furniture and equipment
Computer hardware and audio visual equipment (Lease Term)
Computer software
Capital Lease Assets
Indefinite
20 years
50 years
20 years
12 years
5 years
10 years
10 years
4 years
5 years
Lease Term
Assets under construction are not amortized until completed and placed into service
for use.
Assets that have a historical or cultural significance, such as works of art,
monuments and other cultural artifacts, are not recognized as tangible capital
assets because a reasonable estimate of future benefits associated with these
properties cannot be made.
Prepaid Expenses are prepaid amounts for goods or services which will provide
economic benefits in one or more future periods. Items recorded in this category
include prepaid insurance, prepaid premises rental, Workers’ Compensation
premiums, etc.
h) Liabilities
Liabilities are present obligations arising from transactions and events occurring
prior to year-end, which will be satisfied in the future through the use of assets
or another form of economic settlement.
2.
Short Term Borrowings are comprised of Bank indebtedness with initial
maturities of one year or less and are incurred for the purpose of financing
current expenditures in accordance with the provisions of The Education Act,
1995.
Accounts Payable and Accrued Liabilities include accounts payable and
accrued liabilities owing to third parties and employees for work performed,
goods supplied and services rendered, but not yet paid, at the end of the fiscal
period. Amounts are payable within one year.
Long Term Debt is comprised of capital loans and other long term debt with
initial maturities of more than one year and are incurred for the purpose of
financing capital expenditures in accordance with the provisions of The
Education Act, 1995. Long term debt also includes capital lease obligations
where substantially all of the benefits and risks incident to ownership are
transferred to the School Division without necessarily transferring legal
ownership. The amount of the lease liability recorded at the beginning of the
lease term is the present value of the minimum lease payments, excluding the
portion thereof relating to executory costs.
Liability for Employee Future Benefits represents post-employment and
compensated absence benefits that accrue to the school division's employees.
The cost of these benefits is recorded as the benefits are earned by employees.
The liability relating to these benefits is actuarially determined using the
projected benefit method pro-rated on service. Actuarial valuations are
performed periodically using assumptions including discount rate, inflation,
salary escalation, termination and retirement rates and mortality. An actuary
extrapolates these valuations when a valuation is not done in the current fiscal
year. Actuarial gains and losses are amortized on a straight line basis over the
expected average remaining service life of the related employee groups.
Deferred Revenue from Non-government Sources represents fees or payments
for services received in advance of the fee being earned or the services being
performed, and other contributions for which the contributor has placed
restrictions on the use of the resources. Revenue from tuition and related fees is
recognized as the course is delivered, revenue from contractual services is
recognized as the services are delivered, and revenue from other contributions is
recognized in the fiscal year in which the resources are used for the purpose
specified by the contributor.
2.
i) Employee Pension Plans
Employees of the School Division participate in the following pension plans:
Multi-Employer Defined Benefit Plans
The School Division’s employees participate in one of the following multiemployer defined benefit plans:
i) Teachers participate in the Saskatchewan Teachers’ Retirement Plan (STRP) or
the Saskatchewan Teachers’ Superannuation Plan (STSP). The School
Division’s obligation for these plans is limited to collecting and remitting
contributions of the employees at rates determined by the plans.
ii) Other employees participate in the Municipal Employees’ Pension Plan
(MEPP). In accordance with PSAB, the plan is accounted for as a defined
contribution plan whereby the School Division’s contributions are expensed
when due.
j) Revenue Recognition
Revenues are recorded on the accrual basis. Revenues are recognized in the period
in which the transactions or events occurred that gave rise to the revenues, provided
the amount to be received can be reasonably estimated and collection is reasonably
assured.
The school division’s sources of revenues include the following:
i) Government Transfers (Grants)
Grants from governments are considered to be government transfers. In
accordance with PS3410 standard, government transfers are recognized as
revenues when the transfer is authorized, all eligibility criteria have been met,
the amount can be estimated and collection is reasonably assured except when,
and to the extent, stipulations by the transferor give rise to an obligation that
meets the definition of a liability. For transfers with stipulations, revenue is
recognized in the statement of operations and accumulated surplus from
operations as the stipulation liabilities are settled.
2.
ii) Property taxation
Property tax is levied and collected on a calendar year basis. Uniform
education property tax mill rates are set by the Government of Saskatchewan
and agreed to by the Board of Education, although separate school divisions
continue to have a legislative right to set their own mill rate. Tax revenues are
recognized on the basis of time with 1/12th of estimated total tax revenue
recorded in each month of the school division’s fiscal year. The tax revenue
for the September to December portion of the fiscal year is based on the actual
amounts reported by the municipalities for the calendar taxation year. For the
January to August portion of its fiscal year, the school division estimates tax
revenue based on estimate information provided by municipalities who levy
and collect the property tax on behalf of the school division. The final annual
taxation amounts are reported to the division by each municipality following
the conclusion of each calendar taxation year, and any difference between final
amounts and the school division’s estimates is recorded as an adjustment to
revenue in the next fiscal year.
iii) Fees and Services
Revenues from tuition fees and other fees and services are recognized in the
year they are earned. Amounts that are restricted pursuant to legislation,
regulation or agreements with external parties that may only be used in the
conduct of certain programs or in the delivery of specific services and
transactions are initially recorded as deferred revenue and subsequently
recognized as revenue in the fiscal year the related expenses are incurred or
services are performed.
iv) Interest Income
Interest is recognized on an accrual basis when it is earned.
v) Other (Non-Government Transfer) Contributions
Unrestricted contributions are recognized as revenue in the year received or in
the year the funds are committed to the school division if the amount can be
reasonably estimated and collection is reasonably assured. Externally restricted
contributions are contributions for which the contributor has placed restrictions
on the use of the resources. Externally restricted contributions that are to be
held in perpetuity are recognized as revenue in the year in which they are
received or committed if the amount can be reasonably estimated and
collection is reasonably assured. Externally restricted contributions that are not
held in perpetuity are deferred until the resources are used for the purpose
specified, at which time the contributions are recognized as revenue. In-kind
contributions are recorded at their fair value when they are received.
k) Statement of Re-measurement Gains and Losses
The school division has not presented a Statement of Re-measurement Gains or
Losses because it does not have financial instruments that give rise to remeasurement gains or losses.
3.
PORTFOLIO INVESTMENTS
Portfolio investments comprised of the following:
2014
4.
2013
Portfolio investments in the cost and amortized cost category:
GICs
Term deposits
$
42,887 $
447,292
44,054
6,100,638
Total portfolio investments reported at cost and amortized cost
$
490,179 $
6,144,692
ACCOUNTS RECEIVABLE
All accounts receivable presented on the statement of financial position are net of
any valuation allowances for doubtful accounts. Details of account receivable
balances and allowances are as follows:
Total
Receivable
Taxes Receivable
Provincial Grant Receivable
Other Receivables
Total Accounts Receivable
5.
2014
Valuation
Allowance
$
822,267 $
226,849
582,806
$ 1,631,922 $
Net of
Allowance
Total
Receivable
16,445 $ 805,822
226,849
582,806
16,445 $ 1,615,477
$
638,977 $
764,272
386,795
$ 1,790,044 $
2013
Valuation
Allowance
Net of
Allowance
12,780 $ 626,197
764,272
386,795
12,780 $ 1,777,264
SHORT TERM BORROWINGS
Bank indebtedness consists of a demand operating line of credit with a maximum
borrowing limit of $1,500,000 that bears interest at prime rate plus 1% per annum.
This line of credit is authorized by a borrowing resolution by the Board of Education
and is secured by taxes receivable. The line of credit was approved by the Ministry
of Education on March 01, 2013. The balance drawn on the line of credit at August
31, 2014 was nil (August 31, 2013 - nil).
6.
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
Details of account payable and accrued liabilities are as follows:
2014
2013
Accrued Salaries and Benefits
Supplier Payments
Payroll Deductions
$
306,485 $
3,315,674
(12,714)
340,520
2,408,718
11,270
Total Accounts Payable and Accrued Liabilities
$
3,609,445 $
2,760,508
7.
LONG-TERM DEBT
Details of long-term debt are as follows:
2014
2013
214,891 $
8,448,134
26,823
287,477
8,977,325
273,499
8,732,291
53,646
9,059,436
Capital Loans:
$
RBC, monthly payments of $4,884, Interest @ 2.94% per annum, Matures Apr 2018, Secured by asset
TD Bank, monthly payments of $51,445, Interest @ 3.58% per annum, Matures May 2033, Secured by asset
RBC, annual payment of $26,823, Interest @ 3.69% per annum, Matures Dec 2014, Secured by asset
TD Bank, monthly payments of $5,986.73, Interest @ 2.88% per annum, Matures Nov 2018, Secured by asset
Total Capital Loans
Capital Lease:
324,921
324,921
Royal Bank for computer equipment; requires monthly payments of $13,058
Total Capital Leases
Total Long Term Debt
$
9,302,246 $
461,674
461,674
9,521,110
Principal repayments over the next 5 years are estimated as follows:
Capital Loans
2015
2016
2017
2018
2019
Thereafter
Total
Capital Leases
Total
$
470,888 $
456,823
471,644
466,643
388,674
6,722,653
141,474 $
145,762
37,685
-
612,362
602,585
509,329
466,643
388,674
6,722,653
$
8,977,325 $
324,921 $
9,302,246
Principal and interest payments on the long-term debt are as follows
Capital Loans
Capital
Leases
2014
2013
Principal
Interest
$
416,287 $
349,574
136,754 $
14,878
553,041 $
364,452
269,837
96,992
Total
$
765,861 $
151,632 $
917,493 $
366,829
8.
EMPLOYEE FUTURE BENEFITS
The School Division provides certain post-employment, compensated absence and
termination benefits to its employees. These benefits include accumulating nonvested sick leave and severance. The liability associated with these benefits is
calculated as the present value of expected future payments pro-rated for service and
is recorded as Liability for Employee Future Benefits in the Statement of Financial
Position.
Details of the employee future benefits are as follows:
Actuarial valuation date
Long-term assumptions used:
Salary escalation rate (percentage) - Teachers
Salary escalation rate (percentage) - Non-Teaching Staff
Discount rate (percentage)
Inflation rate (percentage)
Expected average remaining service life (years)
2014
Aug. 31/14
2013
Aug. 31/13
3.25
3.25
2.80
2.25
3.25
3.25
3.50
2.25
15
Liability for Employee Future Benefits
15
2014
2013
Accrued Benefit Obligation - beginning of year
Current period benefit cost
Interest cost
Benefit payments
Actuarial gains / losses
Accrued Benefit Obligation - end of year
Unamortized Net Actuarial Gains
$
410,400 $
48,200
15,900
(11,300)
32,400
495,600
28,900
446,400
51,900
12,600
(65,600)
(34,900)
410,400
65,200
Liability for Employee Future Benefits
$
524,500 $
475,600
Employee Future Benefits Expense
2014
2013
Current period benefit cost
Amortization of net actuarial (gain)
Benefit cost
Interest cost on unfunded employee future benefits obligation
$
48,200 $
(3,900)
44,300
15,900
51,900
(1,600)
50,300
12,600
Total Employee Future Benefits Expense
$
60,200 $
62,900
9.
PENSION PLANS
Multi-Employer Defined Benefit Plans
Information on the multi-employer pension plans to which the School Division
contributes is as follows:
i) Saskatchewan Teachers’ Retirement Plan (STRP) or Saskatchewan Teachers’
Superannuation Plan (STSP):
The STRP and STSP provide retirement benefits based on length of service and
pensionable earnings.
The STRP and STSP are funded by contributions by the participating employee
members and the Province of Saskatchewan. The School Division’s obligation to
the STRP and STSP is limited to collecting and remitting contributions of the
employees at rates determined by the plans. Accordingly, these financial
statements do not include any expense for employer contributions to these plans.
Net pension assets or liabilities for these plans are not reflected in these financial
statements as ultimate responsibility for retirement benefits rests with the
Saskatchewan Teachers’ Federation for the STRP and with the Province of
Saskatchewan for the STSP.
Details of the contributions to these plans for the School Division’s employees
are as follows:
STRP
Number of active School Division members
Member contribution rate (percentage of salary)
Member contributions for the year
164
7.80%
$ 1,018,971 $
2014
STSP
2013
TOTAL
TOTAL
6
170
6.05% 6.05%-7.8%
37,479 $ 1,056,450
176
6.05%-7.8%
$ 1,068,080
ii) Municipal Employees’ Pension Plan (MEPP)
The MEPP provides retirement benefits based on length of service and
pensionable earnings.
The MEPP is funded by employer and employee contributions at rates set by the
Municipal Employees’ Pension Commission.
Every three years, an actuarial valuation is performed to assess the financial
position of the plan and the adequacy of plan funding. Any actuarially
determined deficiency is the responsibility of the participating employers and
employees which could affect future contribution rates and / or benefits.
9.
PENSION PLANS (CONTINUED)
The contributions to the MEPP by the participating employers are not segregated
in separate accounts or restricted to provide benefits to the employees of a
particular employer. As a result, individual employers are not able to identify
their share of the underlying assets and liabilities, and the net pension assets or
liabilities for this plan are not recognized in these financial statements. In
accordance with PSAB requirements, the plan is accounted for as a defined
contribution plan whereby the School Division’s contributions are expensed
when due.
Details of the MEPP are as follows:
2013
123
131
Number of active School Division members
Member contribution rate (percentage of salary)
School Division contribution rate (percentage of salary)
Member contributions for the year
$
618,877
$
603,415
School Division contributions for the year
$
618,877
$
603,415
Dec-31-2012
(Restated)
8.15%
8.15%
7.40%
7.40%
Dec-31-2013
Actuarial valuation date
10.
2014
Plan Assets (in thousands)
$
1,685,167
$
1,560,967
Plan Liabilities (in thousands)
$
1,498,853
$
1,420,319
Plan Surplus (Deficit)
$
186,314
$
140,648
DEFERRED REVENUE
Details of deferred revenues are as follows:
Balance
as at
Aug. 31, 2013
Additions
during the
Year
Revenue
recognized
in the Year
Balance
as at
Aug. 31, 2014
Other deferred revenue:
Deferred Tax Levy
$
Total other deferred revenue
Total Deferred Revenue
$
304,807 $
-
304,807
-
304,807 $
-
$
$
49,587 $
255,220
49,587
255,220
49,587 $
255,220
11.
EXPENSES BY FUNCTION AND ECONOMIC CLASSIFICATION
Salaries &
Benefits
Function
12.
Goods &
Services
Debt Service
Amortization
of TCA
2014
Budget
2014
Actual
2013
Actual
Governance
Administration
Instruction
Plant
Transportation
Other
$
152,188 $ 130,056 $
1,500,645
315,078
15,737,188
1,077,504
938,609
1,204,523
224,220
522,392
6,750
422,147
752,985
72,958
-
- $
365,724
- $
232,464 $
282,244 $
228,286
7,587
1,595,991
1,823,310
1,369,047
459,292
17,273,104
17,273,983
17,424,922
386,515
2,201,060
2,529,647
2,500,653
49,845
816,847
796,457
741,068
24,000
6,750
3,000
800,000
422,147
525,387
644,855
825,943
659,642
352,409
365,724
99,254
TOTAL
$ 19,305,835 $ 3,751,408 $
365,724 $
903,239 $ 23,940,730 $ 24,326,205 $ 23,551,259
ACCUMULATED SURPLUS
Accumulated Surplus represents the financial assets and non-financial assets of the
School Division less liabilities. This represents the accumulated balance of net
surplus arising from the operations of the School Division and school generated
funds.
Certain amounts of the Accumulated Surplus, as approved by the Board of
Education, have been designated for specific future purposes such as capital asset
and program expenditures, scholarship funds, etc. These internally restricted
amounts are included in the Accumulated Surplus presented in the Statement of
Financial Position. The School Division does not maintain separate bank accounts
for the internally restricted amounts.
12.
ACCUMULATED SURPLUS (CONTINUED)
Details of accumulated surplus are as follows:
August 31
2013
Invested in Tangible Capital Assets:
Net Book Value of Tangible Capital Assets
Less: Debt owing on Tangible Capital Assets
PMR maintenance project allocations (1)
Internally Restricted Surplus:
Capital projects:
Designated for tangible capital asset expenditures
Designated by Board for discretionary use
Other:
School generated funds
Scholarship funds
Unused government grants
Unused agency grants
School budget carryovers
Professional development commitment
Additions
during the
year
Reductions
during the
year
$ 22,973,183 $ 14,432,631 $
9,521,110
260,654
August 31
2014
(903,240) $ 36,502,574
(479,518)
9,302,246
$ 13,452,073 $ 14,171,977 $
(423,722) $ 27,200,328
$
(156,452) $
184,932
(34) $
802,257
$
149,958 $
191,426 $
12,767 $
789,524 $
1,162,792
-
(607,024)
555,768
$
1,175,559 $
789,524 $
(607,058) $
1,358,025
$
272,407 $
506,425 $
(442,320) $
336,512
36,574
16,495
(9,075)
43,994
-
97,553
(50,162)
47,391
-
28,624
(9,103)
19,521
36,614
446,394
(433,168)
49,840
104,358
(96,116)
53,302
$
398,897 $
1,199,849 $ (1,039,944) $
61,544
558,802
Unrestricted Surplus
$ 10,489,194 $
Total Accumulated Surplus from Operations
$ 25,665,682 $ 16,352,776 $ (8,837,830) $ 33,180,628
-
$ (6,610,654) $
3,878,540
(1) PMR Maintenance Project Allocations represent transfers received from the Ministry of
Education as funding support for maintenance projects on the school division’s approved 3
year capital maintenance plans. Unspent funds at the end of a fiscal year are designated for
future approved capital plan maintenance project expenditures.
13.
COMPLEMENTARY SERVICES
Complementary services represent those services and programs where the primary
purpose is other than K-12 learning/learning support, but which have the specific
objective of enhancing the school division’s ability to successfully deliver its K-12
curriculum/learning programs.
13.
COMPLEMENTARY SERVICES (CONTINUED)
Pre-K programs are directed at children 3 and 4 years of age not yet in the K-12
system. Nutrition programs are the provision of food and snacks for children arriving at
school hungry.
Following is a summary of the revenue and expenses of the Complementary Services
programs operated by the school division in 2014:
Summary of Complementary Services Revenues and
Expenses, by Program
Revenue:
Pre-K
Programs
Ministry of Education-Foundation Operating Grants
Tuition and Other Fees
$
320,184 $
-
22,410 $ 342,594 $
- $
319,043
23,130
Total Revenue
Expenses:
$
320,184 $
22,410 $
342,594 $
342,173
Salaries & Benefits
Instructional Aides
Supplies & Services
Communications
Travel
Professional Development (Non-Salary costs)
Student Related Expense
Contract Transportation
$
663,144 $
14,039
6,490
17,830
1,354
83
5,727
2,072
1,009
89,841 $
555
23,800
752,985 $
14,039
6,490
17,830
1,354
638
5,727
25,871
1,009
568,892
9,649
20,294
21,969
3,350
954
6,056
27,088
1,391
$
711,749 $ 114,196 $
825,943 $
659,642
Total Expenses
(Deficiency) of Revenue over Expenses
Nutrition
Programs
$ (391,565) $
2014
(91,786) $ (483,349) $
2013
(317,469)
14.
CONTRACTUAL OBLIGATIONS AND COMMITMENTS
Significant contractual obligations and commitments of the school division are as
follows:

Operating and capital lease obligations of the school division are as follows:
Operating Leases
Office
Rental
Future minimum
lease payments:
2015
$ 50,408 $
2016
50,408
2017
50,408
2018
50,408
2019
50,408
Total Lease
Obligations
$ 252,039 $
15.
Copier
Leases
Capital Leases
Total
Operating
Computers
Total
Capital
24,613 $
24,613
-
75,021 $
75,021
50,408
50,408
50,408
141,474 $
145,762
37,685
-
141,474
145,762
37,685
-
49,226 $
301,265 $
324,921 $
324,921
RELATED PARTIES
These financial statements include transactions with related parties. The school
division is related to all Province of Saskatchewan ministries, agencies, boards,
school divisions, health authorities, colleges, and crown corporations under the
common control of the Government of Saskatchewan. The school division is also
related to non-Crown enterprises that the Government jointly controls or
significantly influences. In addition, the school division is related to other nonGovernment organizations by virtue of its economic interest in these organizations.
Related Party Transactions:
Transactions with these related parties are in the normal course of operations.
Amounts due to or from and the recorded amounts of transactions resulting from
these transactions are included in the financial statements and the table below. They
are recorded at exchange amounts which approximate prevailing market rates
charged by those organizations and are settled on normal trade terms.
15.
RELATED PARTIES (CONTINUED)
Revenues:
Ministry of Education
Prairie South School Division
$
27,266,868 $
107,869
27,223,126
75,000
$
27,374,737 $
27,298,126
$
128,056 $
31,765
13,440 $
144,886
276,564
60,701
55,165
40,286
63,959
16,409
154,739
249,594
61,458
56,240
$
710,577 $
642,685
$
226,849 $
764,272
Expenses:
Chinook School Division #211
Five Hills Health Region
Prairie South School Division
SaskEnergy Incorporated
Saskatchewan Power Corporation
SaskTel
Saskatchewan Workers' Compensation Board
Provincial Grant Receivable:
Ministry of Education
In addition, the school division pays Provincial Sales Tax to the Saskatchewan
Ministry of Finance on all its taxable purchases and customer sales on items that are
deemed taxable. Taxes paid are recorded as part of the cost of those purchases.
Other transactions with related parties and amounts due to/from them are described
separately in the financial statements or notes thereto.
A portion of the revenue from the Ministry of Education includes funding allocated
to principal and interest repayments on some school board loans.
16.
BUDGET FIGURES
Budget figures included in the financial statements were approved by the board of
education on June 03, 2013 and the Minister of Education on August 23, 2013.
17.
COMPARATIVE INFORMATION
Certain comparative figures have been reclassified to conform to the current year's
presentation.
18.
ACCOUNTING CHANGES
PS 3260 Liability for Contaminated Sites
On September 1, 2013, the school division adopted the new PS3260 Liability for
Contaminated Sites standard. This section establishes standards on how to account
for and report a liability associated with the remediation of contaminated sites.
Contaminated sites are a result of contamination being introduced into air, soil,
water or sediment of a chemical, organic or radioactive material or live organism
that exceeds the maximum acceptable concentrations under an environmental
standard. A liability for remediation of contaminated sites is recognized when all of
the following criteria are met:





an environmental standard exists;
contamination exceeds the environmental standard;
the school division:
o directly responsible; or
o accepts responsibility
the school division expects that future economic benefits will be given up;
and
a reasonable estimate of the amount can be made.
The adoption of the new PS3260 standard has not resulted in any changes to the
measurement and recognition of liabilities in the school division’s 2014 financial
statements.
19.
RISK MANAGEMENT
The school division is exposed to financial risks from its financial assets and
liabilities. These risks include credit risk, liquidity risk, market risk and interest rate
risk.
a) Credit Risk
Credit risk is the risk to the school division from potential non-payment of
accounts receivable. The credit risk related to the school division's receivables
from the provincial government, federal government and their agencies are
considered to be minimal. The school division does not have a significant
exposure to any individual customer. Management reviews accounts receivable
on a case by case basis to determine if a valuation allowance is necessary to
reflect impairment in collectability.
19.
RISK MANAGEMENT (CONTINUED)
The aging of accounts receivable at August 31, 2014 and August 31, 2013 was:
Current
Total
Accounts Receivable
August 31, 2014 August 31, 2013
$
1,615,477 $
1,777,264
$
1,615,477 $
1,777,264
b) Liquidity Risk
Liquidity risk is the risk that the school division will not be able to meet its
financial obligations as they come due. The school division manages liquidity
risk by maintaining adequate cash balances and budget practices. The following
table sets out the contractual maturities of the school division’s financial
liabilities:
Within
6 months
August 31, 2014
6 months
to 1 year
1 to 5 years
> 5 years
Accounts payable and accrued liabilities
Long term debt
$
3,360,924 $
306,181
56,886 $
306,181
191,635
1,967,231
6,722,653
Total
$
3,667,105 $
363,067 $
2,158,866 $
6,722,653
c) Market Risk
The school division is exposed to market risks with respect to interest rates as
follows:
Interest Rate Risk:
Interest rate risk is the risk that the fair value or future cash flows of a financial
instrument will fluctuate because of changes in market interest rates. The school
division’s interest rate exposure relates to cash and cash equivalents and
portfolio investments. The school division also has an authorized bank line of
credit of $1,500,000 with interest payable monthly at a rate of prime plus 1% per
annum. Changes in the bank's prime rate can cause fluctuation in interest
payments and cash flows. There was no balance outstanding on this credit
facility as of August 31, 2014.
The school division minimizes these risks by:
 holding cash in an account at a Canadian bank, denominated in Canadian
currency
 investing in GICs and term deposits for short terms at fixed interest rates
 managing cash flows to minimize utilization of its bank line of credit
 managing its interest rate risk on long-term debt through the exclusive
use of fixed rate terms for its long-term debt
Appendix B: Organizational Chart, August 31, 2014
Holy Trinity Catholic School Division #22
Board of Education 8 Trustees
Director of Education
Geri Hall
Superintendent of
Human Resources
and Operations
Dave DePape
Personnel
School Based
Administrators
Superintendent of
Learning
Supervisor of
Technology
Chief Financial
Officer
Ward Strueby
Ryan Stinn
Gerry Gieni
Coordinators, Consultants
and Specialists
Network Administrator and
Computer Technician
Accounting
and Payroll
Supervisor of
Facilities &
Transportation
Doug Sears
Caretakers, Cleaners
and Bus Drivers
Appendix C: School List
There were 10 schools in operation in Holy Trinity Catholic School Division located in three
communities for the 2013-14 school year:
Holy Trinity Catholic School Division School List
Schools
Grades
Christ the King School
K -7
École St. Margaret (French
PreK-8
Immersion)
Phoenix Academy (Alternate
10-12
High School Program)
Sacred Heart Community
PreK-8
School
St. Agnes School
PreK-8
St. Joseph Middle School
6-8
St. Mary School
PreK-8
St. Michael School
PreK-8
St. Patrick Elementary School
PreK-5
Vanier Collegiate Institute
9-12
(Dual Track)
Location
Shaunavon
Moose Jaw
Moose Jaw
Moose Jaw
Moose Jaw
Swift Current
Moose Jaw
Moose Jaw
Swift Current
Moose Jaw
Appendix D: Payee List
School Division Name Payee Disclosure List
for the Fiscal Year September 1, 2013 to August 31, 2014
Board of Education Remuneration
REMUNERATION
BENESH, MARY JANE
BLAZIEKO, JOANN
CHENARD, HELENE
GEHL, LUCY
GOTTSELIG, PATRICIA
OLESEN, DEBBIE
PERRAULT, GISELE
SCHWINGHAMER, JOAN
TOTAL
14,653
15,523
8,157
10,985
6,705
16,285
10,346
9,422
92,074
EXPENSES AND
TRAVEL
7,201
2,134
2,135
2,386
1,606
6,667
2,352
2,381
26,862
PROFESSIONAL
DEVELOPMENT
1,232
2,501
2,226
2,411
1,975
3,895
1,124
1,763
17,125
TOTAL
23,086
20,157
12,519
15,782
10,286
26,846
13,822
13,565
136,063
Personal Service over $50,000
Information for individuals who received
payments for salaries, wages, honorariums,
etc. which total $50,000 or more is available
upon request.
Supplier Payments over $50,000
BUSINESS FURNISHINGS
C & S BUILDERS LTD.
CDW CANADA INC.
CHINOOK SCHOOL DIVISION
CITY OF SWIFT CURRENT (MISC)
CONBRIO CONSULTING SERVICES
DUNCAN ROOFING
EVOLUTION PRESENTATION
TECH.LT
FIRST CANADA ULC
HBI OFFICE PLUS INC.
JOHNSON CONTROLS
KEMSOL LTD.
MARSH CANADA LIMITED
MID WEST EFFICIENCY HEATING
MOOSE JAW CO-OP
PRAIRIE JANITORIAL
PRO-TEC ELECTRIC LTD.
ROYAL BANK OF CANADA LEASING
SASK POWER
SASK. SCHOOL BOARDS ASSOC.
SASKENERGY
SASKTEL
SRB EDUCATION SOLUTIONS INC.
ST. JOHN'S MUSIC LTD.
STANTEC ARCHITECTURE LTD.
SUPREME BASICS
TD COMMERCIAL FINANCE
TRADE WEST EQUIPMENT
WARNER DIESEL TRUCKS & EQUIP L
WESTRIDGE CONSTRUCTION LTD.
$
$
$
$
$
$
$
354,058
221,341
96,277
128,056
1,106,642
100,543
109,594
$
$
$
$
$
$
$
$
$
$
110,328
343,142
51,199
64,073
54,091
56,864
80,374
86,958
85,769
101,054
$
$
$
$
$
$
$
$
$
$
$
$
$
156,706
276,564
237,238
144,886
61,207
56,235
64,155
245,660
60,612
619,774
80,557
62,311
12,293,924
Other Expenditures over $50,000
CUPE NATIONAL
MUNICIPAL EMPLOYEE'S SUPERANNU
RECEIVER GENERAL
SASK. TEACHERS' FEDERATION
SASKATCHEWAN WCB
$
$
$
$
$
52,337
619,309
5,076,401
1,376,387
55,208
Source: Chief Financial Officer, Holy Trinity Catholic School Division
Appendix E: Infrastructure Projects
School
Project
Details
2013-14 Cost
All Saints
Catholic
New School
Completed construction of a new joint-use
school in partnership with Chinook School
Division.
$ 16,949,685
Sacred Heart
Portables
St. Agnes
HVAC
Vanier
Sports
Program
All Schools
Furniture and
Equipment
Completed the installation of two
relocatable classrooms
$ 104,922
Completed upgrades to mechanical,
heating, ventilation and building
automation systems
$ 33,569
Purchase and installation of new score
board
$ 21,508
Medichair
Desks
SMART Technology
$ 21,169
$ 33, 665
All Schools
Technology
Chromebooks and Upgrades
Division Office
HVAC and
Reno
Completed HVAC installation
Total
$ 24, 687
$ 17,189,205

2013-2014 Annual Report - Holy Trinity Catholic School Division

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