Annual Report 2013-2014 - Northern Lights School Division # 113

Transcription

Northern Lights School Division #113 Providing Quality Education To Our Children
Northern Lights School Division #113 Annual Report 2013-‐14 Table of Contents Letter of Transmittal ................................................................................................................................... 1 Highlights/Accomplishments ................................................................................................................... 3 Introduction .................................................................................................................................................... 4 School Division Profile ................................................................................................................................ 4 School Division Planning ............................................................................................................................ 7 The School Division in the Community .................................................................................................. 8 Governance .................................................................................................................................................. 11 Our Students and Staff .............................................................................................................................. 13 Indicators ...................................................................................................................................................... 17 Facilities and Transportation ................................................................................................................ 12 Financial Overview .................................................................................................................................... 13 Appendix A: Management Report and Audited Financial Statements .................................... 16 Appendix B: Organizational Chart, August 31, 2014 ..................................................................... 18 Appendix C: School List ........................................................................................................................... 19 Appendix D: Payee List ............................................................................................................................ 19 Appendix E: Infrastructure Projects ................................................................................................... 22 Northern Lights School Division #113 Providing Quality Education To Our Children
Bag Service #6500 La Ronge, Saskatchewan S0J1L0 Phone: (306) 425-‐3302 Fax: (306) 425-‐3377 E-‐mail: [email protected] Website: www.nlsd113.com Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 1 Letter of Transmittal Head and shoulders photo of School Board Chair [OPTIONAL] Honourable Don Morgan Q.C. Minister of Education Dear Minister Morgan: The Board of Education of Northern Lights School Division #113 is pleased to provide you and the residents of the School Division with the 2013-‐14 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 Lorna Black Chairperson Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 1 Highlights/Accomplishments Congratulations to our staff and students who helped make 2013-‐2014 a successful year. Below are some of the 2013-‐2014 highlights. Literacy Results for Grades 1-‐9: Northern Lights School Division students have been doing progressively better on our local assessments. In 2013-‐2014, 74.62% of students scored at adequate or better on our local assessments. This is an increase from 2012-‐2013 when 73.07% of students reached that level.
Summer Literacy Camps: In 2013-‐2014 Northern Lights School Division participated in Summer Literacy Camps in an initiative with Frontier College and other school divisions in the province. These camps were held across the division. Students engaged in reading activities during these camps. The goal was to help maintain or improve reading skills as well as to help engender a love of reading.
Driver’s Education: Obtaining a drivers license is one of the key necessities for entering the work force. If a student is able to obtain a drivers license, the transition to work is much easier. In 2013-‐
2014 the percentage of students who completed the driver’s education program in Northern Lights School Division rose to 78.74% from 66.53% in 2012-‐2013 an increase of 12.21%. Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 3 Introduction This annual report presents an overview of Northern Lights School Division’s activities and results for the fiscal year September 1, 2013 to August 31, 2014 This annual report provides a snapshot of Northern Lights School Division, its governance structures, students, staff, programs and facilities. It also offers information on CAIF priorities: higher literacy and achievement, equitable opportunities, smooth transitions, and system accountability and governance. In addition to detailing the School Division’s activities and performance, this report outlines how the Division is implementing its strategic plan, provides a report from management endorsing the 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. Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 4 School Division Profile About Us
Figure 1: Location – Northern Lights School Division #113 Northern Lights School Division is a rural school division with 20 schools located in 17 communities. The Division is located in northern Saskatchewan and roughly covers the top half of Saskatchewan. The map on the right shows the geographic location of Northern Lights School Division.
NORTHERN LIGHTS SCHOOL DIVISION #113
URANIUM CITY
CA
STONY RAPIDS
ATHABAS
LAKE
SUBDIVISION 5
WOLLASTON
LAKE
The Division is divided into nine subdivisions for purposes of board representation. For a more detailed map of Northern Lights School Division showing the nine subdivisions and the major towns and highways, go to our website http://www.nlsd113.com/
SUBDIVISION 1
CREE
LAKE
REINDEER
LAKE
LA LOCHE
BEAR CREEK
BRABANT LAKE
SUBDIVISION 6
BUFFALO
NARROWS
ST.GEORGE'S
HILL
The north is the land of forests, pristine lakes and boreal shield. Mining and mineral exploration continue to drive the economy in the region. Saskatchewan’s largely undeveloped North offers many tourism opportunities, including aboriginal culture experiences and outdoor adventures, such as world class hunting and fishing. PINEHOUSE
SUBDIVISION 2
JANS BAY
COLE BAY
SANDY BAY
SUBDIVISION 8
LARONGE
BEAUVAL
AIR RONGE
SUBDIVISION 3
LAC
LA RONGE
SUBDIVISION 7
SUBDIVISION 4
WAPAWEKKA
LAKE
WEYAKWIN
GREEN LAKE
SUBDIVISION 9
MONTREAL LAKE
TIMBER BAY
WASKESIU
CUMBERLAND HOUSE
LAKE
ER
RIV
PRINCE
LlOYDMINSTER
NIPAWIN
ALBERT
CAR
ROT
NO
RT
H
RIV
ER
MELFORT
SA
S
KAT
SAS
Division Philosophical Foundation EW
AN
CHE
WAN
KA
TC
H
Division Vision Statement Students of Northern Lights School Division #113 will have enhanced life experiences by developing skills, knowledge, and attitudes within the cultural context of engaged northern communities. Division Belief Statement • The responsibility for effective education is a collaborative effort between students and all staff of the division, parents and other community members; • Schools must be positive extensions of the home and larger community; • School community councils have an important role to perform in the operation of the community's school; • A representative workforce will result in positive role models which will encourage and motivate students to achieve; • Effective communications between community and staff will result in ongoing educational improvements.
Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 4 Program Overview Students of Northern Lights School Division are diverse. They vary in age, personal circumstances, learning style, interests and individual strengths and needs. To provide for the best education possible for our students, Northern Lights School Division offers a wide range of programs in our 19 brick and mortar schools and our on-‐line education center. Central to programming in Northern Lights School Division is the provision of the provincially mandated core curricula. In addition to these programs, our schools offer locally developed and approved courses and modified courses. Our schools also provide alternate educational programming and functionally integrated programming for students requiring those programs. The school division also provides for specialized programming that responds to student and community needs. The following list identifies programs in operation at one or more of the Division’s schools. Cree/Dene language instruction, Pre-‐Kindergarten and Headstart programs, Elders programs, Career Transition Programming, French Immersion, nutrition programs, Driver’s education, Saskatchewan Youth Apprenticeship programming, and Restorative Practices. The Division also provides the following to our staff: Applied Suicide and Intervention skills training (ASIST), Critical Incident Assist Management (CISM), Non-‐violent Crisis intervention training (NVCI). Further services and supports offered to students and teachers by specialized school division staff include the following: curriculum consultants in specific areas of study, educational psychologist services, speech and language services, occupational therapy services and physiotherapy services. Building a Community of Learners: Literacy and Numeracy Grades 1-‐9. Northern Lights School Division continued with the Building a Community of Learners initiative. This initiative is aimed at improving literacy and numeracy results for students in grades 1-‐9. The Literacy aspect consists of a balanced literacy approach for implementing the English Language Arts curriculum. Teachers in Northern Lights School Division use Major Integrated Resources recommended by the Saskatchewan Ministry of Education to help them provide balanced instruction. Levelled books are used for guided reading instruction to help students improve reading within their zone of development. Common NLSD assessments are used to assess students reading accuracy and comprehension. The results of these assessments (the data) are collected division-‐
wide 4 times a year and are discussed in Professional Learning Communities in each school. These discussions about the assessment data help guide instruction and are instrumental in determining interventions needed for specific students. A similar approach is utilized with Numeracy; however, there are 6 assessment periods that occur utilizing our locally developed assessment tools that are correlated to school division resources. Again, the results of these assessments are entered onto Pearson Inform and are discussed in Professional Learning Communities. The results guide the intervention processes required for students. Each school has a Literacy Numeracy Catalyst (LNC) teacher who will support students and the classroom teachers with interventions. Students who continue to struggle after intensive interventions are place on an individualized Math program. Students who are on an Individualized Math program have their individual progress tracked (ISNAT) to ensure they are working on Curriculum outcomes. Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 5 First Nation and Métis Education Plan: Each school division in the province is required by the Ministry of Education to create a First Nations and Métis Education (FNME) Plan. The highlights of the Northern Lights School Division’s FNME plan appear below. Goal #1: Equitable Outcomes for First Nations and Métis Learners. The achievement rates of FNM students will improve year over year in literacy and numeracy. Strategies: •
•
•
Continue with Northern Lights School Division’s Building a Community of Learners (BCOL) which includes, Local Math and literacy assessments of students, Response to Intervention (RTI) and Professional Learning Communities (PLCs). Hire the Saskatchewan Education Leadership Unit to conduct a review of our Building a Community of Learners and implement recommendations in the following years. Continue to provide professional development opportunities for our teachers. Goal #2: All learners have knowledge and appreciation of the unique contributions of First Nations and Métis people to Saskatchewan. Strategies: •
•
•
Northern Lifestyles 10, 20, 30 will be implemented in our high schools. On-‐going support in professional development in curriculum actualization and unit/lesson planning to assist teachers in presenting Treaty education as part of the curricula in daily learning. Continue with our Elder’s program in NLSD. Goal #3: Data collection and reporting that demonstrates accountability towards improved educational outcomes. Strategies: •
Utilize PowerSchool data system to generate student achievement data, attendance data and other student data. This data will be utilized to inform timely instructional processes for students and will support our instructional program and BCOLs. Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 6 School Division Planning Northern Lights School Division #113 has a well-‐coordinated planning process which enables alignment of all school division planning activities. Strategic Plan In 2011 the Board of Education of Northern Lights School Division approved a three-‐year (2011-‐12 to 2013-‐14) strategic plan. The 2013-‐14 school year is the last year of this plan. The division’s strategic plan 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 Northern Lights 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 Northern Lights School Division’s strategic directions are: • Direction #1: By 2020 the Saskatchewan graduation rate will be 85%. • Direction #2: By June 2020, collaboration between FNM & non-‐FNM partners will result in a significant improvement in FNM achievement & graduation rates. • Direction #3: By 2017, the increase in operational education spending will not exceed the general wage increases & inflationary costs within the sector while being responsive to the challenges of student need, population growth, & demographic changes. • Direction #4: By June 2020, 90% of students exiting Kindergarten will score within the appropriate range in four of the five domains as measured by Early Years Evaluation (EYE). • Direction #5: By June, 2020, 80% of students participating in the provincial assessments will be at or above grade level in reading, writing & math. • Direction #6: Regulatory Compliance A copy of the 2011-‐12 to 2013-‐14 strategic plan is available at www.nlsd113.com Throughout 2013-‐14, Northern Lights 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. Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 7 The School Division in the Community Northern Lights School Division is an integral part of community life in northern Saskatchewan. The Division as a whole along with individual schools is linked to the broader community in a multitude of ways. The Board of Education places strong emphasis on community and parent involvement, and on community partnerships. Community and Parent Involvement Research has shown that students achieve at higher levels in school when their parents/guardians and other community members are involved in education. The schools of Northern Lights School Division all have programs and initiatives to encourage community and parent involvement. These programs vary from school to school and are unique to each community. For example, a majority of our schools within the division have a community room where the coffee is always on. Students have a valuable learning experience and the resulting information is shared with school staff and the School Community Council.
What all the schools of Northern Lights School Division have in common is the importance of School Community Councils (SCCs) as a mechanism for connecting community and school. SCCs play a role in governance (described more fully in the next section) and most have established formal processes to foster community and parent involvement.
Community Partnerships Community Mobilization Plan-‐ Community Mobilization is multi layer initiative designed to bring resources together to support individuals and families living in crisis situations in a holistic way and to find the best outcomes possible. This is a La Ronge and area initiative and is not division wide. Areva Youth Literacy Initiative-‐ AREVA Resources Canada Inc. and the AREVA Foundation, the Northern Lights School Division, and the Saskatchewan Literacy Network (SLN) joined forces to fund and support the acquisition of resources to enhance youth centered libraries in several northern Saskatchewan schools through the Youth Leaders for Literacy program. Saskatchewan Youth Apprenticeship (SYA)-‐ raises awareness of apprenticeship in Saskatchewan schools by helping young people discover what rewards come with working in the skilled trades. SYA enhances student career development by exploring the world of opportunities skilled trades offer Saskatchewan youth. This program allows students to explore the apprenticeship options available to them. Benefits to students include focused information of career planning, up to 300 hours credit toward apprenticeship, waiver of apprenticeship registration fee (currently $150), and waiver of tuition fee for first level of technical training as an apprentice. Students who complete the program are also eligible for scholarships to help cover the cost of apprenticeship programs. The SYA program is carried out in all our high schools. Aboriginal Headstart Program-‐ Northern Lights School Division in conjunction with the Federal Aboriginal Headstart program operates 7 Aboriginal Headstart Programs. Northern Lights provide teachers and program materials for these programs and works with the local community Headstart director to provide programming. Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 8 Northern Sports, Culture and Recreation-‐ Northern Lights School Division has on going partnership with Northern Sports, Culture and Recreation. We hire recreation directors for many of our schools with funding received through this partnership. The recreation directors are responsible for carrying out many programs that help enhance our “community school” concept. Pahkisimon Nuye-‐Ah Library-‐ Northern Lights School Division partners with Pahkisimon Nuye-‐Ah Library to provide joint venture library partnerships in 5 communities in Northern Lights School Division. These partnerships allow the school libraries to be open to the public after traditional school hours. Tuition Agreements-‐ Northern Lights School Division also has 8 tuition agreements with First Nations. These tuition agreements make provisions for tuition and educational services for each of our students. Trade/Wage Subsidy-‐ A partnership with Can. Sask. Northern region was initially established in the 2013-‐2014 school year to assist students interested in a ‘Trade’ career to get a paid work experience over 200 hours. The partnership has provided funding for 5 wage-‐subsidy opportunities; Northern Lights School Division provides the coordinating needs and financial accountability. Ministry of Learning – Digital Boot Camp-‐ A co-‐funded initiative between NLSD, community of Cumberland House and the Ministry of Learning supported, for the third year, a group of 8 students from Charlebois School attending a 5-‐day program in Kelowna, BC. The program is an intense program delivered by the ‘Centre for Arts and Technology’. The content focuses on careers related to various applications of digital technologies. Science Ambassadors’ Program-‐ We had a very successful 2013-‐2014 year in partnering with the University of Saskatchewan – Division of Science. The program provides 2 grad students to 4 school sites for a 5-‐week period to support Science instruction in the classroom. The schools that took part were situated in Green Lake, Pinehouse, Stony Rapids and Beauval. This is a co-‐funded partnership with NLSD covering housing and a food allowance; the U of S covering wages and hiring. Nothing but positive comments comes from schools and students concerning this program. Food Studies – La Ronge-‐ A unique partnership was carried out with a Food Studies group from Churchill High School. The teacher coordinated with a well-‐known chef in Saskatoon who owns an upper scale restaurant and is a commercial cooking instructor with SIAST-‐Saskatoon. This relationship has been on-‐going for three years. Students went to Saskatoon to work with the chef for 3 days actually cooking a meal, serving and ordering. We are hopeful that this partnership will continue into the 2014-‐2015 school year. Canadian Light Source – University of Saskatchewan-‐ Students in Biology 30 for the 4th year maintained a partnership with scientists at the Canadian Light Source at the University of Saskatchewan. Students gather organic samples from the La Loche area and scientists analyze the samples, identifying various elements. The scientists and students interact through the process. KidsFirst NORTH – KidsFirst NORTH is a voluntary program that helps vulnerable families to become the best parents they can be and to have the healthiest children possible. The program enhances knowledge, provides support and builds on family strengths. Northern Lights School Division #113 is the accountable partner for KidsFirst NORTH. Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 9 Educational Service Agreements -‐ Northern Lights School Division #113 has a number of partnerships with First Nations. These ensure that all students are engaged in a quality-‐learning environment with appropriate supports. Educational Service Agreements are with: Birch Narrows First Nation Black Lake First Nation Buffalo River Dene Nation Cumberland House Cree Nation English River First Nation Hatchet Lake First Nation Lac La Ronge First Nation Peter Ballantyne Cree Nation Northern Teacher Education Program (NORTEP) –NORTEP delivers post-‐secondary academic programs which will lead to employment opportunities for residents of Northern Saskatchewan and enable them to achieve their career aspirations in the teaching profession, while preserving the northern perspective of cultures, languages and traditional values. Northern Lights School Division #113 have four representatives on the Board of Governors with one voting member. Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 10 Governance The Board of Education Northern Lights School Division is governed by a nine-‐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 School Division is organized into nine subdivisions for purpose of elections, but once elected, the members of the Board of Education represent all students in the Division and are committed to providing the very best education possible for each and every student. The current Board of Education was elected on October 24, 2012 and will serve a four-‐year term. Board of Education members at August 31, 2014 are: Subdivision 1 ................................................................. Boucher, Janine
Subdivision 2 ............................................................. Daigneault, Calvin Subdivision 3 .................................................................. Daigneault, Joe Subdivision 4 ................................................. Black, Lorna (Board Chair) Subdivision 5 ................................................................. Larocque, Claire Subdivision 6 .................................................................. McCallum, Joey Subdivision 7 ........................................................... Woytowich, William Subdivision 8 ....................................................................... Ray, Clifford Subdivision 9.................................................................. Morin, Lennard
A list of the remuneration paid to all board members in 2013-‐14 is provided in Appendix D. Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 11 School Community Councils The Board of Education has established a School Community Council (SCC) for each of the 20 schools in Northern Lights School Division. The Education Regulations, 1986 require school divisions to undertake orientation, training, development and networking opportunities for their SCC members. The Regulations also require School Community Councils to work with school staff to develop an annual school Learning Improvement Plan and to recommend that plan to the Board of Education. School Community Councils are also expected to facilitate parent and community participation in planning and to provide advice to the Board of Education, the school’s staff, and other agencies involved in the learning and development of students. •
•
The advice the SCCs give to the Board of Education encompasses policies, programs, and educational service delivery. The advice the SCCs give to the school staff relates to the school’s programs. SCCs enable the community to participate in educational planning and decision making, and promote shared responsibility for learning among community members, students and educators. An annual SCC Conference is held in November to orient new SCC members, review the roles of the SCC, and provide for networking and professional development. Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 12 Our Students and Staff Students In 2013-‐14, 4,129 students were enrolled with Northern Lights School Division. As shown in the table below, student enrolment has stayed consistent over the past few years. Figure 2: Enrolment by Grade -‐ September 30 Grade
Kindergarten
1
2
3
4
5
6
7
8
9
10
11
12
Total
PreK Overall
School Year
2011-‐12
343
339
303
290
286
295
283
328
300
315
546
230
329
4187
2012-‐13
334
376
308
280
279
280
287
308
340
268
486
216
313
4075
2013-‐14
346
350
352
292
288
283
282
283
316
314
496
209
318
4129
342
344
350
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 Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 13 Figure 3: Enrolment by Grade Level Groupings -‐ September 30 Subpopulation
Enrolments
Self-‐Identified
FNMI
French
Immersion
English as an
Additional
Language
Grades
School Year
K to 3
4 to 6
7 to 9
10 to 12
Total
K to 3
4 to 6
7 to 12
2011-‐12
808
689
849
1029
3375
64
43
44
2012-‐13
738
644
820
933
3135
64
41
40
2013-‐14
644
612
763
924
2943
79
34
45
Total
1 to 3
4 to 6
7 to 9
10 to 12
Total
151
−
−
−
−
−
145
204
149
166
228
747
158
243
221
180
200
844
Note: The table above identifies the actual number of students enrolled in grade-‐level groupings as of September 30 of each year. Source: Ministry of Education, 2014 Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 14 Staff Figure 4: School Division Staff – 2013-‐14 Job Category FTEs Classroom Teachers & Consultants 304.06 Principals, Assistant Principals & Vice Principals 34.00 School Based Staff – (Administrative Secretaries, Community School Coordinators, Educational Assistants, Elders, Elder Workers, Library Clerks, Nutrition Workers, Recreation Coordinators, Social Workers & Student Support Workers) Administrative Staff – (Accountant, Administrative Assistants, Clerks, Computer Systems Administrator, Computer Technicians, Finance Manager, Human Resource Admin., Human Resource Officer, Executive Secretaries, Payroll Supervisor, Receptionist & Room/Board Worker) Facilities Staff – (Area Maintenance, Capital Foreperson, Caretakers, Carpenters, Carpenter Apprentices, Warehouse/Storesperson, Groundskeeper/Maintenance, Housing Administrative Assistants, Electricians, Electrician Apprentices, Facilities Clerk, Local Maintenance, Maintenance Coordinators, Maintenance/Transportation & Plumbers) Senior Staff – (Director of Education, Secretary Treasurer, Superintendent of Human Resources, Superintendent of Facilities & Superintendents of Education) Total Full-‐Time Equivalent (FTE) Staff 186.65 28.10 62.45 8.00 623.26 Notes: The numbers shown above represent full-‐time equivalents (FTEs). The number of employees may be 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 as 0.4 as a classroom teacher and 0.6 as a principal. Information for all staff is as of August 31, 2014.
Source: Northern Lights School Division human resource system, 2014 Senior Management Team – Director John Ulsifer reports to the Board of Education. The Director supervises seven full time senior staff. These staff consist of four superintendents of education whose responsibility includes direct supervision in the schools, acting as an educational leader, actualizing the school division’s priorities, curriculum and assessment, developing and maintaining operational plans for their areas of responsibility. Each superintendent is responsible for schools within their portfolio: Jason Young: Cumberland House; Sandy Bay; Uranium City; Stony Rapids Elizabeth Thunderchild: Bear Creek; Green Lake; La Loche; Cole Bay; Jans Bay; Edcentre.ca Laura Vilness: Beauval; Buffalo Narrows; Pinehouse; St. Georges Hill Mark Williment: Air Ronge; La Ronge; Brabant Lake; Timber Bay; Weyakwin Secretary-‐Treasurer, Tom Harrington reports to the Director and is accountable for the overall management and coordination of all division supports and financial programs and processes. The person in this position acts as signing and chief budget officer, maintains all contracts and legal undertakings of the school division and acts as Privacy Officer. Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 15 Superintendent of Facilities, Brian McKeand reports to the Director. The person in this position plans, organizes, directs, coordinates, controls and evaluates the operation and maintenance of the school division’s facilities including teacher housing. Superintendent of Human Resources, Dawn Ewart reports to the Director. The person in this position is the direct supervisor of the Human Resources department and is responsible for the development, implementation and evaluation of human resource and compensation processes. Communications/LEAN Leader, Darcy Ahenakew reports to the Director. The person in this position manages relationships between the school division and the media and develops publications that communicate activities within the school division. This person also supports the implementation of the LEAN Management System (modeled on the Global Production System). Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 16 Indicators Grade 12 Graduation Three-‐Year Graduation Rates – In June 2014, 27.6% of all Northern Lights School Division students graduated within three years of entering Grade 10, as did almost 58.3% of non-‐First Nations, Métis & Inuit/Inuk (FNMI) and 25.5% of self-‐identified FNMI students. See Figure 5.
Northern Lights 3 year graduation rates, as represented by the grey bar, are considerably below the provincial averages. The low graduation rate can be attributed, in part, to lack of attendance at schools. If, on average, we have an 80% attendance rate in the division, it would be difficult to achieve the same graduation rate as a school division that achieves 97% attendance. Thus, in 2014-‐
2015 the school division is embarking on a process of attendance improvement. Figure 5: Grade 12 Graduation – Students Completing Grade 12 Within Three Years: Baseline Year with Two Most Recent Years On-‐time Graduation Rates, Province and Northern Lights
(Students Completing Grade 12 Within 3 Years of 'starting' Grade 10)
100%
90%
83.4%
78.3%
74.7%
74.8%
74.6%
70%
83.3%
80%
83.9%
83.3%
58.3%
60%
50%
31.8%
30%
37.4%
32.6%
31.6%
26.1%
27.4%
40.3%
40%
27.6%
25.5%
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)
NLghts
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. Source: Ministry of Education, 2014 Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 17 Five-‐Year Graduation Rates – Again, although we lag the province in this area, we see that our numbers in all categories in 2013-‐2014 move closer to the provincial numbers than they are in the 3 year graduation category. This speaks, in part, to the persistence of our students and staff in seeing kids through school. 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, 56.5% of all Northern Lights students, 57.1% of non-‐FNMI students and 56.5% of self-‐identified FNMI students who had entered Grade 10 five years previously had graduated. See Figure 6. Figure 6: Grade 12 Graduation – Students Completing Grade 12 Within Five Years: Baseline Year with Two Most Recent Years Extended-‐time Graduation Rates, Province and Northern Lights
(Students Completing Grade 12 Within 5 Years of 'starting' Grade 10)
100%
70.6%
70%
88.1%
81.4%
81.0%
80.1%
86.8%
81.4%
60%
56.5%
57.1%
50.5%
46.3%
47.1%
46.6%
50.0%
50%
40%
56.5%
54.2%
80%
87.0%
90%
42.9%
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)
NLghts
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). 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. Source: Ministry of Education, 2014 Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 18 Average Final Marks When registering for secondary level courses, students have many opportunities for choice. In 2013-‐14, the average final marks for all Northern Lights students were below the provincial average. See Figure 7. The school division’s average final mark in Math Workplace and Apprenticeship 10 is very low (42.9). In a small sample of teachers the most common reason to explain this is that the tests are often word problems and language specific. Students are required to sift through information to answer the questions. This theory is supported when viewing the average final mark for students in ELA A10 & B10. The group of students who performed better in ELA A10 & B10 also performed better in the Workplace and Apprenticeship 10 . In addition, lack of attendance is an issue for Northern Lights School Division and poor attendance has an effect on student achievement. Figure 7: Average Final Marks in Selected Secondary-‐Level Courses Average Final Marks in Selected Secondary-‐Level Courses 2013-‐14
Subject
English L anguage Arts A 10
English L anguage Arts B 10
Science 10
Math: Workplace and Apprenticeship 10
Math: Foundations and Pre-‐calculus 10
English L anguage Arts 20
Math: Workplace and Apprenticeship 20
Math: Foundations 20
All Students
Northern Province
Lights SD
72.0
71.7
70.6
71.1
70.7
73.0
66.9
72.6
49.2
42.8
42.6
42.9
42.5
53.1
47.6
56.3
Non-‐FNMI
Northern Province
Lights SD
74.9
74.6
73.9
74.6
72.9
74.9
69.6
74.2
60.9
51.0
46.6
49.1
48.5
70.4
nr
nr
FNMI
Northern Province
Lights SD
60.2
59.5
57.1
57.8
58.5
63.3
59.5
63.5
48.2
41.8
42.2
42.4
41.8
51.2
46.7
55.3
Note: Results for populations of 10 or fewer have not been reported to avoid identifying individuals or very small groups of students (nr). 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. Source: Ministry of Education, 2014 Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 19 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 8 below shows that while the great majority of Northern Lights students who begin Grade 7 are still in school three years later, the proportion of FNMI students still in school three years later is lower than the proportion of all students. See Figure 8. Figure 8: Student Transitions Between Grades 7 and 10 I Progressing from Grade 7 to 10 On-‐Time Grade 7 Cohort Still In School 2007-‐08 Baseline 2009-‐
10 2010-‐
11 All students 316 296 293 76.9% 84.5% 87.7% 94.9% Non-‐FNMI students na 29 23 na 100.0% 87.0% 91.3% FNMI students 290 267 270 75.9% 82.8% 87.8% 95.2% 2007-‐08 2009-‐10 2010-‐11 2010-‐11 Cohort Cohort Cohort Cohort 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. Results for populations of 10 or fewer have not been reported to avoid identifying individuals or very small groups of students (nr). Categories where results are not available at this time are recorded as (na). 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. Source: Ministry of Education, 2014 Credit Attainment Saskatchewan secondary students must accumulate at least 24 secondary-‐level credits in order to graduate from high school. This means that to graduate within a three-‐year period after beginning Grade 10, students must accumulate at least eight credits per year. In recent years, the provincial results have been relatively stable at just under 70% of all students attaining 8 or more credits per year. In 2013-‐2014, 21.1% of students in NLSD earned 8 or more credits, which is lower than the provincial results of 60.2% students earning 8 or more credits. Credit attainment by Northern Lights students has remained well below the provincial results in recent years, and by almost exactly the same margin. See Figure 8. Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 20 Figure 8: Proportion of Secondary Students Attaining 8 or More Credits per Year: Baseline Year with Two Most Recent Years Proportion of Secondary Students Attaining 8 or More Credits Yearly
100%
60.2%
28.8%
19.1%
21.1%
21.3%
15.7%
19.5%
20%
22.6%
24.5%
29.5%
38.7%
40%
41.4%
48.5%
59.9%
60.4%
60%
70.3%
70.1%
70.4%
80%
0%
All
Non-‐FNMI
FNMI
All
2008-‐09
Non-‐FNMI
FNMI
2012-‐13
Province
All
Non-‐FNMI
FNMI
2013-‐14
Northern Lights SD
Note: Proportions are calculated as the percentage of students enrolled at the secondary level on September 30 attaining eight of more credits yearly. 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. Source: Ministry of Education, 2014. Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 23 Facilities and Transportation Facilities The Facilities Department is responsible for capital construction, operation and maintenance of all board property within the division. This consists of 20 schools, ranging in size from 1,400 to 98,000 square feet, 201 housing units, two office buildings, several bus garages, 22 mini-‐buses, and shops.
The department develops and manages leases, contracts for service, property purchases, property inspections, carries out all maintenance work to board property, develops a five-‐year capital plan, and delivers capital and maintenance work via “in-‐house” delivery systems or through contracts with others for design, material procurement and construction.
In 2013 the Facilities Department was involved in a safety audit of playground equipment. Facilities staff have taken out unsafe playground equipment and have added fall protection (sand) to playground areas. Upgrading of housing, construction of computer room furniture and cupboards, conversion of spaces in various schools to offices to accommodate community schools programming, continued installation of SmartBoards in addition to the normal day to day functions a school division requires.
The following represents a portion of capital work carried out in 2013-‐2014: Cole Bay: Moved in a 2-‐bedroom duplex trailer. Cumberland House: Constructed permanent duplex in conjunction with Skills for Sustainability program.
Purchased 2 houses from Sask Housing.
La Ronge: Churchill Community High School: construction/renovation is ongoing. Gordon Denny Community school continued expansion of overflow parking
Sandy Bay: 2 portables transported into the community. Constructed permanent duplex in conjunction with Skills for Sustainability program.
Purchased 2-‐bedroom duplex trailer. Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 12 Student Transportation All of Northern Lights School Division transportation is contracted out to multiple companies throughout northern Saskatchewan. Currently there are 11 contractors providing service on 33 routes.
Figure 9: Student Transportation Transportation Statistics Number of students transported daily In-‐town students transported Number of transportation routes Number of buses Kilometers travelled daily Average age of bus Capacity utilized on buses Average one way ride time Longest on way ride time Cost per student per year Cost per Km travelled 1394 1315 37 37 2739 7.38 70% 31 60 1606 4.42 * Statistics are for daily transportation of students to and from school. Extracurricular trips are not included.
Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 13 Financial Overview In 2013-‐14, as in previous years, Northern Lights School Division’s single largest expense was instruction. Instruction includes salaries and benefits for teachers and other staff who work with students, resource materials and classroom supplies. The second largest expense was physical plant – schools and their upkeep. The largest single source of revenue was provincial grant, followed by property taxes and tuition revenue. Revenue and Expenses Figure 11 below summarizes Northern Lights School Division’s main categories of revenues and expenditures in 2012-‐13. Figure 11: Summary of Revenue and Expenses – 2013-‐14 Revenue 2013-‐14 Other 18% Property Taxajon 11% Property Taxaton Grants Other Grants 71% Expense 2013-‐14 Plant 15% Instructon Other 15% Transportaton 5% Gov & Adm 5% Gov & Adm Instructon 60% Transportaton Other Plant Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 13 Budget to Actual Revenue, Expenditures and Variances Figure 12 below summarizes Northern Lights School Division’s main categories of revenues and expenditures in 2013-‐14. Figure 12: Summary of Revenue and Expenditures with Budget to Actual Comparison for the Fiscal Year September 1, 2013 to August 31, 2014 2014 2014 2013 Budget to Actual Variance Over / (Under) Budget to Actual % Budget Actual Actual Variance Note REVENUES Property Taxation 7,120,325 7,091,944 6,626,544 (28,381) 0% Grants 53,733,151 48,730,528 55,044,898 (5,002,623) -‐9% 1 Tuition and Related Fees 6,453,378 6,269,325 5,910,380 (184,053) -‐3% School Generated Funds 850,000 1,016,932 1,116,643 166,932 20% 2 Complementary Services 3,066,439 3,698,340 3,764,779 631,901 21% 3 External Services 1,171,000 1,265,999 1,361,570 94,999 8% 4 Other Total Revenues EXPENSES Governance Administration Instruction Plant Transportation Tuition and Related Fees School Generated Funds Complementary Services External Services Other Expenses Total Expenses Surplus (Deficit) for the Year 50,000 72,444,293 826,725 3,121,981 41,476,209 10,747,554 2,872,432 276,518 220,840 226,518 453% 68,349,586 74,045,654 (4,094,707) -‐6% 790,003 894,065 2,984,123 3,185,914 41,873,217 42,349,310 10,310,252 10,138,104 3,106,499 2,677,310 (36,722) -‐4% (137,858) 397,008 (437,302) 234,067 -‐4% 1% -‐4% 8% 6 2,942,082 2,908,342 3,240,802 (33,740) -‐1% 850,000 1,047,901 911,551 197,901 23% 7 3,612,952 2,094,790 3,763,094 2,281,541 4,084,308 2,318,668 150,142 186,751 4% 9% 8 10,000 426,332 14,693 416,332 4163% 9 69,491,304 69,814,725 936,579 1% 68,554,725 3,889,568 (1,141,718) 4,230,929 for Variances (All variances or negative 5% must be explained) Explanation
that are g reater than positive Note 1 2 3 5 Explanation A significant amount of capital grants budgeted for 2013-‐14 were already recognized in 2012-‐13 due to the adoption of PS3410 Government Transfers accounting standard. This resulted in higher than anticipated grant revenue in 2012-‐13 and lower grant revenue in 2013-‐14 More activity than anticipated due to international trip and playground fundraising Varian due to a grant not being budget for as it was knot known if it would be received at budget time Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 15 4 5 6 7 8 9 Higher than anitcipated rental revenue A few staff were seconded during the year resulting in higher revenue than budgeted Major bussing contract was renewed after budget finalization, increase was higher than anticipated at budget time See note 2 Variance to budget a result of more work and travel time spent on teacherages during the year Variance due to bad debt expense for tax collections, amount not budget for Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 16 Appendix A: Management Report and Audited Financial Statements Northern Lights School Division #113 Report of Management The school division’s management is responsible for the preparation of the financial statements
in accordance with Canadian public sector accounting standards and the format specified in the
Financial Reporting Manual issued by the Ministry of Education. The preparation of financial
statements necessarily involves the use of estimates based on management’s judgment,
particularly when transactions affecting the current accounting period cannot be finalized with
certainty until future periods.
The school division’s management maintains a system of accounting and administrative
controls to ensure that accurate and reliable financial statements are prepared and to provide
reasonable assurance that transactions are authorized, assets are safeguarded, and financial
records are properly maintained to provide reliable information for the preparation of financial
statements.
The Board of Education is composed of elected officials who are not employees of the school
division. The Board is responsible for ensuring that management fulfills its responsibilities for
financial reporting and internal control, and for approving the financial statements. The Board
is also responsible for the appointment of the school division's external auditors.
The external auditors, MNP LLP, conduct an independent examination in accordance with
Canadian auditing standards and express their opinion on the financial statements. The
accompanying Auditors’ Report outlines their responsibilities, the scope of their examination
and their opinion on the school division’s financial statements. The external auditors have full
and free access to, and meet periodically and separately with, both the Board and management
to discuss their audit findings.
On behalf of the Northern Lights School Division No. 113:
___________________________
Board Chair
___________________________
CEO/Director of Education
___________________________
Chief Financial Officer
November 25, 2014 Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 17 Northern Lights School Division #113
Report of Management
The school division’s management is responsible for the preparation of the financial
statements in accordance with Canadian public sector accounting standards and the format
specified in the Financial Reporting Manual issued by the Ministry of Education. The
preparation of financial statements necessarily involves the use of estimates based on
management’s judgment, particularly when transactions affecting the current accounting
period cannot be finalized with certainty until future periods.
The school division’s management maintains a system of accounting and administrative
controls to ensure that accurate and reliable financial statements are prepared and to
provide reasonable assurance that transactions are authorized, assets are safeguarded, and
financial records are properly maintained to provide reliable information for the
preparation of financial statements.
The Board of Education is composed of elected officials who are not employees of the
school division. The Board is responsible for ensuring that management fulfills its
responsibilities for financial reporting and internal control, and for approving the
financial statements. The Board is also responsible for the appointment of the school
division's external auditors.
The external auditors, MNP LLP, conduct an independent examination in accordance
with Canadian auditing standards and express their opinion on the financial statements.
The accompanying Auditors’ Report outlines their responsibilities, the scope of their
examination and their opinion on the school division’s financial statements. The external
auditors have full and free access to, and meet periodically and separately with, both the
Board and management to discuss their audit findings.
On behalf of the Northern Lights School Division No. 113:
___________________________
Board Chair
___________________________
CEO/Director of Education
___________________________
Chief Financial Officer
November 25, 2014
Independent Auditors’ Report
To the Board of Education of Northern Lights School Division #113:
We have audited the accompanying financial statements of Northern Lights School Division #113, which
comprise the statement of financial position as at August 31, 2014, and the statements of operations and
accumulated surplus from operations, changes in net financial assets, cash flows and supporting schedules for
the year then ended, 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 from 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 auditors’ 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 entity’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 entity’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, the financial statements present fairly, in all material respects, the financial position of Northern
Lights School Division #113 as at August 31, 2014, and the results of its operations, changes in net financial
assets, and its cash flows for the year then ended in accordance with Canadian public sector accounting
standards.
November 25, 2014
Prince Albert, Saskatchewan
Chartered Accountants
… page 1
Northern Lights School Division No. 113
Statement of Financial Position
as at August 31, 2014
2014
2013
877,163
9,847,617
3,777
8,746
1,982,774
14,753,405
10,171
4,067
10,737,303
16,750,417
Liabilities
Accounts Payable and Accrued Liabilities (Note 9)
Liability for Employee Future Benefits (Note 6)
Deferred Revenue (Note 10)
4,460,861
1,029,200
513,407
7,008,464
927,200
400,305
Total Liabilities
6,003,468
8,335,969
Net Financial Assets
4,733,835
8,414,448
Non-Financial Assets
Tangible Capital Assets (Schedule C)
Inventory of Supplies for Consumption
Prepaid Expenses
92,327,016
784,255
268,231
89,837,657
732,359
270,591
Total Non-Financial Assets
93,379,502
90,840,607
Accumulated Surplus (Note 13)
98,113,337
99,255,055
Financial Assets
Cash and Cash Equivalents
Accounts Receivable (Note 8)
Inventories for Sale
Portfolio Investments (Note 4)
Total Financial Assets
Contractual Obligations and Commitments (Note 16)
The accompanying notes and schedules are an integral part of these statements
Approved by the Board:
Chairperson
Secretary Treasurer
… page 2
Statement of Operations and Accumulated Surplus from Operations
for the year ended August 31, 2014
REVENUES
Property Taxation
Grants
Tuition and Related Fees
School Generated Funds
Complementary Services (Note 11)
External Services (Note 12)
Other
2014
Budget
(Note 14)
2014
Actual
2013
Actual
7,120,325
53,733,151
6,453,378
850,000
3,066,439
1,171,000
50,000
7,091,944
48,730,528
6,269,325
1,016,932
3,698,340
1,265,999
276,518
6,626,544
55,044,898
5,910,380
1,116,643
3,764,779
1,361,570
220,840
Total Revenues (Schedule A)
72,444,293
68,349,586
74,045,654
EXPENSES
Governance
Administration
Instruction
Plant
Transportation
Complementary Services (Note 11)
External Services (Note 12)
Other Expenses
826,725
3,121,981
41,476,209
10,747,554
2,872,432
2,942,082
850,000
3,612,952
2,094,790
10,000
790,003
2,984,123
41,873,217
10,310,252
3,106,499
2,908,342
1,047,901
3,763,094
2,281,541
426,332
894,065
3,185,914
42,349,310
10,138,104
2,677,310
3,240,802
911,551
4,084,308
2,318,668
14,693
Total Expenses (Schedule B)
68,554,725
69,491,304
69,814,725
3,889,568
(1,141,718)
4,230,929
99,255,055
99,255,055
95,024,126
103,144,623
98,113,337
99,255,055
Operating Surplus (Deficit) for the Year
Accumulated Surplus from Operations, Beginning of Year
Accumulated Surplus from Operations, End of Year
… page 3
Statement of Changes in Net Financial Assets
2014
Budget
(Note 14)
Net Financial Assets, Beginning of Year
Changes During the Year:
Operating Surplus (Deficit) for the Year
Acquisition of Tangible Capital Assets (Schedule C)
Proceeds on Disposal of Tangible Capital Assets (Schedule C)
Net (Gain) on Disposal of Capital Assets (Schedule C)
Write-Down of Tangible Capital Assets (Schedule C)
Amortization of Tangible Capital Assets (Schedule C)
Net Acquisition of Inventory of Supplies
Net Change in Other Non-Financial Assets
Change in Net Financial Assets
Net Financial Assets, End of Year
2014
Actual
2013
Actual
8,414,448
8,414,448
11,475,603
3,889,568
(11,589,715)
3,866,789
-
(1,141,718)
(6,612,782)
91,201
(91,201)
17,642
4,105,781
(51,896)
2,360
4,230,929
(11,271,522)
3,532
(2,124)
3,967,466
(1,194)
11,758
(3,833,358)
(3,680,613)
(3,061,155)
4,581,090
4,733,835
8,414,448
… page 4
Statement of Cash Flows
OPERATING ACTIVITIES
Operating (Deficit) Surpluse 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
Proceeds on Disposal of Tangible Capital Assets
Cash (Used) by Capital Activities
INVESTING ACTIVITIES
Cash (Used) to Acquire Portfolio Investments
Proceeds on Disposal of Portfolio Investments
Cash (Used) Provided by Investing Activities
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR
CASH AND CASH EQUIVALENTS, END OF YEAR
2014
2013
(1,141,718)
4,032,222
2,530,145
4,230,929
3,965,342
(604,828)
5,420,649
7,591,443
(6,612,782)
91,201
(11,271,522)
3,532
(6,521,581)
(11,267,990)
(4,679)
-
4,997,183
(4,679)
4,997,183
(1,105,611)
1,320,636
1,982,774
662,138
877,163
1,982,774
A-1
Schedule A: Supplementary Details of Revenue
2014
Budget
2014
Actual
2013
Actual
6,782,557
6,782,557
6,651,697
6,651,697
6,284,150
6,284,150
36,637
185,596
222,233
61,050
162,465
223,515
46,255
198,044
5,362
249,661
13,313
8,026
21,339
5,703
5,703
301,997
27,969
329,966
318,175
2,315
320,490
333,940
(329)
333,611
(210,841)
(24,929)
(235,770)
(74,684)
(34,777)
(109,461)
(212,282)
(28,596)
(240,878)
Property Taxation Revenue
Tax Levy Revenue:
Property Tax Levy Revenue
Total Property Tax Revenue
Grants in Lieu of Taxes:
Federal Government
Provincial Government
Other
Total Grants in Lieu of Taxes
Other Tax Revenues:
Treaty Land Entitlement - Urban
House Trailer Fees
Total Other Tax Revenues
Additions to Levy:
Penalties
Other
Total Additions to Levy
Deletions from Levy:
Cancellations
Other Deletions
Total Deletions from Levy
Total Property Taxation Revenue
-
7,120,325
7,091,944
6,626,544
44,696,185
44,696,185
400,000
215,500
45,311,685
45,904,222
598,898
46,503,120
93,000
13,000
202,842
46,811,962
43,625,131
1,284,041
44,909,172
83,150
141,766
45,134,088
8,421,466
8,421,466
1,918,566
1,918,566
9,832,453
78,357
9,910,810
53,733,151
48,730,528
55,044,898
Grants:
Operating Grants
Ministry of Education Grants:
Operating Grant
Other Ministry Grants
Total Ministry Grants
Other Provincial Grants
Federal Grants
Grants from Others
Total Operating Grants
Capital Grants
Ministry of Education Capital Grants
Other Capital Grants
Total Capital Grants
Total Grants
A-2
2014
Budget
2014
Actual
2013
Actual
Operating Fees:
Tuition Fees:
School Boards
Federal Government and First Nations
Total Tuition Fees
6,453,378
6,453,378
11,075
6,203,722
6,214,797
19,000
5,829,794
5,848,794
Total Operating Tuition and Related Fees
6,453,378
6,214,797
5,848,794
54,528
54,528
61,586
61,586
6,453,378
6,269,325
5,910,380
Non-Curricular Fees:
Commercial Sales - Non-GST
Fundraising
Grants and Partnerships
Students Fees
Other
Total Non-Curricular Fees
85,000
627,800
132,000
5,200
850,000
84,593
805,963
120,032
4,195
2,149
1,016,932
127,816
745,253
241,884
1,690
1,116,643
Total School Generated Funds Revenue
850,000
1,016,932
1,116,643
2,401,269
215,170
2,616,439
2,510,070
648,225
520,820
3,679,115
2,441,065
751,884
3,837
82,827
3,279,613
450,000
450,000
19,225
19,225
485,166
485,166
3,066,439
3,698,340
3,764,779
Tuition and Related Fees Revenue
Capital Fees:
Federal/First Nations Capital Fees
Total Capital Tuition and Fees
Total Tuition and Related Fees Revenue
-
School Generated Funds Revenue
Complementary Services
Operating Grants:
Ministry of Education Grants:
Operating Grant
Other Ministry Grants
Other Provincial Grants
Other Grants
Fees and Other Revenue
Other Revenue
Total Fees and Other Revenue
Total Complementary Services Revenue
A-3
2014
Budget
2014
Actual
2013
Actual
External Services
Operating Grants:
Other Grants
Other Revenue
Total Fees and Other Revenue
Total External Services Revenue
-
4,311
4,311
10,065
10,065
1,171,000
1,171,000
1,261,688
1,261,688
1,351,505
1,351,505
1,171,000
1,265,999
1,361,570
30,000
20,000
-
140,146
14,900
30,271
91,201
130,822
10,895
76,998
2,125
50,000
276,518
220,840
72,444,293
68,349,586
74,045,654
Other Revenue
Miscellaneous Revenue
Sales & Rentals
Investments
Gain on Disposal of Capital Assets
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
Professional Development - Advisory Committees
Elections
Other Governance Expenses
Total Governance Expense
431,385
135,840
47,000
65,000
2,500
145,000
450,776
99,248
37,067
48,277
154,635
465,136
124,141
50,574
59,409
62,409
132,396
826,725
790,003
894,065
2,225,957
297,245
107,780
20,000
121,000
54,000
157,000
41,000
97,999
2,017,617
243,021
179,405
10,967
128,331
45,609
160,878
49,960
148,335
2,124,875
256,696
241,732
16,137
135,967
56,039
177,308
53,559
123,601
3,121,981
2,984,123
3,185,914
26,099,846
1,365,284
7,025,666
1,507,788
674,003
999,761
175,002
172,998
638,586
924,744
1,162,531
730,000
27,039,216
1,389,107
6,891,121
1,407,412
926,273
964,656
188,892
177,077
546,072
595,501
761,930
985,960
27,064,131
1,356,330
6,419,994
1,331,485
905,042
1,951,587
194,213
180,538
671,503
896,044
491,783
886,660
41,476,209
41,873,217
42,349,310
Administration Expense
Salaries
Benefits
Supplies & Services
Non-Capital Furniture & Equipment
Building Operating Expenses
Communications
Travel
Professional Development
Amortization of Tangible Capital Assets
Total Administration Expense
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
Communications
Travel
Student Related Expense
Total Instruction Expense
B-2
2014
Budget
2014
Actual
2013
Actual
Salaries
Benefits
Supplies & Services
Communications
Travel
3,496,322
681,231
43,500
11,500
3,553,001
27,000
285,000
50,000
2,600,000
3,054,685
582,639
78,897
9,806
3,893,530
28,727
220,314
23,562
2,418,092
3,334,718
615,112
37,411
14,387
3,427,052
26,952
257,188
14,935
2,410,349
Total Plant Operation & Maintenance Expense
10,747,554
10,310,252
10,138,104
64,539
450
134,000
40,000
10,000
2,473,443
150,000
56,125
6,618
155,390
92,261
6,946
199
8,390
1,930
2,608,097
170,543
7,076
335
108,455
48,272
507
5,060
2,337,062
170,543
2,872,432
3,106,499
2,677,310
2,942,082
-
2,906,232
2,110
3,209,136
29,748
1,918
2,942,082
2,908,342
3,240,802
10,000
90,000
750,000
88,297
959,604
100,919
810,632
850,000
1,047,901
911,551
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
Other 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
725,840
1,723,083
385,029
1,000
500
90,000
42,500
615,000
30,000
959,347
1,635,106
2,167
547,842
150,629
2,126
1,226
54,802
70,044
332,432
7,373
832,323
1,860,077
653,366
132,233
6,130
62,858
68,648
450,281
18,392
3,612,952
3,763,094
4,084,308
163,390
521,000
461,000
9,000
533,000
55,000
2,400
350,000
160,286
565,528
16,153
537,615
6,657
514,823
81,942
3,099
12,589
382,849
168,816
661,590
15,679
546,889
5,879
447,566
87,691
3,834
4,410
376,314
2,094,790
2,281,541
2,318,668
Complementary Services Expense
Instructional (Teacher Contract) Salaries & Benefits
Program Support (Non-Teacher Contract) Salaries & Benefits
Plant Operation & Maintenance Salaries & Benefits
Instructional Aids
Supplies & Services
Communications
Travel
Professional Development (Non-Salary Costs)
Student Related Expenses
Contracted Transportation & Allowances
Total Complementary Services Expense
External Service Expense
Administration Salaries & Benefits
Instructional (Teacher Contract) Salaries & Benefits
Program Support (Non-Teacher Contract) Salaries & Benefits
Plant Operation & Maintenance Salaries & Benefits
Supplies & Services
Travel
Total External Services Expense
B-4
2014
Budget
2014
Actual
2013
Actual
Other Expense
Interest and Bank Charges:
Current Interest and Bank Charges
Total Interest and Bank Charges
Provision for Uncollectable Taxes
Total Other Expense
TOTAL EXPENSES FOR THE YEAR
10,000
10,000
-
21,217
21,217
405,115
14,693
14,693
-
10,000
426,332
14,693
68,554,725
69,491,304
69,814,725
Schedule C - Supplementary Details of Tangible Capital Assets
Land
Land
Improvements
Buildings
Buildings
School
Other
Furniture
and
Computer
Hardware and
Computer
Assets
Short term
Buses
Vehicles
Equipment
Audio Equipment
Software
Under
Construction
2014
2013
13,074,301
143,946,983
132,678,979
Tangible Capital Assets - at Cost:
Opening Balance as of September 1
585,476
Additions/Purchases
Disposals
Write-Downs
Closing Balance as of August 31
585,476
1,249,127
31,031
-
101,808,777
-
11,751,632
141,958
(7,992)
-
65,114
-
1,780,774
-
8,240,264
4,781,355
610,163
1,030,411
-
618,366
-
27,274
-
4,763,742
(17,642)
1,280,158
101,808,777
11,885,598
65,114
1,780,774
9,270,675
5,399,721
637,437
17,820,401
7,349,664
5,426
465,111
4,742,442
3,056,861
358,102
-
5,426
-
178,077
-
617,551
-
741,676
-
122,033
-
-
6,612,782
(7,992)
(17,642)
11,271,522
(3,518)
-
150,534,131
143,946,983
54,109,326
50,143,970
Tangible Capital Assets - Amortization:
-
705,952
37,425,768
Amortization of the Period
Disposals
-
36,041
-
2,028,838
-
376,139
(7,992)
4,105,781
(7,992)
3,967,466
(2,110)
N/A
741,993
39,454,606
7,717,811
10,852
643,188
5,359,993
3,798,537
480,135
N/A
58,207,115
54,109,326
Net Book Value:
Change in Net Book Value
585,476
585,476
-
543,175
538,165
(5,010)
64,383,009
62,354,171
(2,028,838)
4,401,968
4,167,787
(234,181)
59,688
54,262
(5,426)
1,315,663
1,137,586
(178,077)
3,497,822
3,910,682
412,860
1,724,494
1,601,184
(123,310)
252,061
157,302
(94,759)
13,074,301
17,820,401
4,746,100
89,837,657
92,327,016
2,489,359
82,535,009
89,837,657
7,302,648
7,992
7,992
91,201
91,201
3,518
2,110
1,408
3,532
2,124
Disposals:
Historical Cost
Accumulated Amortization
Net Cost
Price of Sale
Gain on Disposal
-
-
-
7,992
7,992
91,201
91,201
-
-
-
-
-
-
Sch C
Schedule D: Non-Cash Items Included in Surplus / Deficit
Non-Cash Items Included in Surplus / Deficit:
Amortization of Tangible Capital Assets (Schedule C)
Net (Gain) on Disposal of Tangible Capital Assets
Write-Down of Tangible Capital Assets (Schedule C)
Total Non-Cash Items Included in Surplus / Deficit
2014
2013
4,105,781
(91,201)
17,642
3,967,466
(2,124)
-
4,032,222
3,965,342
Schedule E: Net Change in Non-Cash Operating Activities
2014
Net Change in Non-Cash Operating Activities:
Decrease (Increase) in Accounts Receivable
Decrease (Increase) in Inventories for Sale
(Decrease) Increase In Accounts Payable and Accrued Liabilities
Increase in Liability for Employee Future Benefits
Increase (Decrease) in Deferred Revenue
(Increase) in Inventory of Supplies for Consumption
Decrease in Prepaid Expenses
Total Net Change in Non-Cash Operating Activities
4,905,788
6,394
(2,547,603)
102,000
113,102
(51,896)
2,360
2,530,145
2013
(2,228,371)
(1,894)
1,940,089
18,400
(343,616)
(1,194)
11,758
(604,828)
P a g e | 14
NORTHERN LIGHTS SCHOOL DIVISION NO. 113
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 Northern Lights School
Division No.113” and operates as “the Northern Lights School Division No. 113”. 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. 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) Reporting Entity
The financial statements include all of the assets, liabilities, revenues and expenses of the
School Division reporting entity.
b) Basis of Accounting
The financial statements are prepared using the accrual basis of accounting.
P a g e | 15
2.
SIGNIFICANT ACCOUNTING POLICIES (Continued)
c) 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 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 $ 1,029,200 (2013 - $ 927,200)
because actual experience may differ significantly from actuarial estimations.
• property taxation revenue of $ 7,091,944 (2013 - $ 6,626,544) because final tax
assessments may differ from initial estimates.
• Uncollectible taxes of $8,231,241 (2013 - $ 7,826,126) because actual collectability
may differ from initial estimates.
• useful lives of capital assets and related amortization of $4,105,781
(2013 - $3,967,466) for buildings, vehicles and equipment because these assets may
become obsolete prior to the end of their estimated useful lives.
• prior years tangible capital asset historical costs and related amortization for
buildings, vehicles and equipment because these assets may become obsolete prior
to the end of their estimated useful lives.
• The accrual for retroactive teachers’ salaries related to the 2014 year of $410,138
(2013 - $Nil) because the actual amount in the final negotiated contract may differ
from initial 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 change in the amounts recognized or disclosed.
d) 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.
P a g e | 16
2.
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 write-offs are reported in the statement of
operations and accumulated surplus from operations. 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.
e) 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 and bank deposits 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. These allowances are
recorded where collectability is considered doubtful.
Inventories for Sale consist of clothing items which are held for sale in the ordinary
course of operations and are valued at the lower of cost and net realizable value. Cost is
determined by the average cost method. Net realizable value is the estimated selling
price in the ordinary course of business.
P a g e | 17
2.
Portfolio Investments consist of the Innovation Credit Union and equity at the North
of 53 Co-op. The school division values its portfolio investments in accordance with its
policy for financial instruments, as described in Note 2 (d).
f) 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.
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, short term buildings, school buses, other vehicles, furniture
and equipment, computer hardware and software, audio visual equipment 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 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
Computer software
20 years
50 years
20 years
12 years
5 years
10 years
10 years
5 years
5 years
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.
P a g e | 18
2.
Inventory of Supplies for Consumption consists of supplies held for consumption by
the School Division in the course of normal operations and are recorded at the lower of
cost and replacement cost.
Prepaid Expenses are prepaid amounts for goods or services including insurance,
property taxes (Division owned housing), Workers’ Compensation premiums, room and
board expenditures, and SSBA fees which will provide economic benefits in one or
more future periods.
g) 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.
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.
Liability for Employee Future Benefits represent 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.
h) Employee Pension Plans
Employees of the School Division participate in the following pension plans:
P a g e | 19
2.
Multi-Employer Defined Benefit Plans
The School Division’s employees participate in one of the following multi-employer
defined benefit plans:
i) Teachers participate in the Saskatchewan Teachers’ Retirement Plan (STRP) or
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.
i) 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.
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. 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
P a g e | 20
2.
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.
j) Statement of Remeasurment Gains and Losses
The school division has not presented a statement of remeasurement gains and losses
because it does not have financial instruments that give rise to remeasurement gains and
losses.
k) Future Changes in Accounting Policies
A number of new standards and amendments to standards issued by the Public Sector
Accounting Board of the Chartered Professional Accountants of Canada are not yet
effective and have not been applied in preparing these financial statements.
The following standard will become effective September 1, 2014:
P a g e | 21
2.
PS 3260 Liability for Contaminated Sites, a new standard providing guidance on the
recognition, measurement and disclosure of liabilities for the remediation of contaminated
sites.
The School Division has identified a handful of contaminated sites and work is underway
to estimate the amount of the School Division’s liability. The School Division plans to
record the contaminated sites liability retroactively without restatement in 2015.
3.
SHORT TERM BORROWINGS
Bank indebtedness consists of a demand operating line of credit with a maximum
borrowing limit of $5,000,000 that bears interest at bank prime minus 0.75%. This line of
credit is authorized by a borrowing resolution by the board of education and the approval of
the Minister of Education. This line of credit was approved by the Minister of Education
on February 16, 2011. The balance drawn on the line of credit at August 31, 2014 was
$NIL (2013 - $NIL).
4.
PORTFOLIO INVESTMENTS
Portfolio investments are comprised of the following:
2013
2014
Cost
Portfolio investments in the cost and amortized cost category:
Co-op equity account
$
7,746
Cost
$
3,067
Credit Union equity account
1,000
1,000
Total portfolio investments reported at cost and amortized cost
8,746
4,067
Total portfolio investments
$
8,746
$
4,067
P a g e | 22
5.
EXPENSES BY FUNCTION AND ECONOMIC CLASSIFICATION
Function
Governance
Administration
Instruction
Plant
Transportation
Complementary Services
External Services
Other
TOTAL
6.
Salaries &
Goods &
Amortization
2014
of TCA
Budget
Benefits
Services
$
307,381 $
482,622 $
- $
826,725 $
2,260,635
575,153
148,335
3,121,981
36,726,856
4,160,401
985,960
41,476,209
3,637,323
4,254,837
2,418,094
10,747,554
62,744
2,873,212
170,543
2,872,432
2,908,342
2,942,082
1,047,901
850,000
2,596,621
1,166,473
3,612,952
1,279,582
619,110
382,849
2,094,790
426,332
10,000
$ 46,871,142 $ 18,514,383 $ 4,105,781 $ 68,554,725 $
2014
2013
Actual
Actual
790,003 $
894,065
2,984,123
3,185,914
41,873,217
42,349,310
10,310,254
10,138,104
3,106,499
2,677,310
2,908,342
3,240,802
1,047,901
911,551
3,763,094
4,084,308
2,281,541
2,318,668
426,332
14,693
69,491,306 $ 69,814,725
EMPLOYEE FUTURE BENEFITS
The School Division provides certain post-employment, compensated absence and
termination benefits to its employees. These benefits include accumulating non-vested sick
leave and retirement allowance/gratuity. These benefits generally accumulate with
employee service and benefit amounts are determined with reference to employees’ final
earnings at the time they are paid out. Significant assumptions include discount rate,
inflation and salary scale. 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.
Morneau Shepell, a firm of consulting actuaries, performed an actuarial valuation as at
August 31, 2012 and extrapolated it to August 31, 2014.
P a g e | 23
6.
EMPLOYEE FUTURE BENEFITS (Continued)
Details of the employee future benefits are as follows:
Actuarial extrapolation date
Long-term assumptions used:
Discount rate (percentage)
Inflation and productivity
2014
Sunday, August 31, 2014
2013
Saturday, August 31, 2013
2.8% per annum
3.25% per annum
3.5% per annum
3.25% per annum
14
14
Expected average remaining service life (years)
Liability for Employee Future Benefits
2014
2013
Accrued Benefit Obligation - beginning of year
Current service cost
Interest cost
Benefit payments
Actuarial gains / losses
Accrued Benefit Obligation - end of year
Unamortized Net Actuarial Losses
$
952,600 $
98,400
36,200
(35,900)
83,800
1,135,100
(105,900)
1,033,200
108,000
29,100
(128,400)
(89,300)
952,600
(25,400)
Liability for Employee Future Benefits
$ 1,029,200 $
927,200
Employee Future Benefits Expense
2014
2013
Current period benefit cost
Amortization of net actuarial loss
Benefit cost
Interest cost on unfunded employee future benefits obligation
$
98,400 $
3,300
101,700
36,200
108,000
9,700
117,700
29,100
Total Employee Future Benefits Expense
$
137,900 $
146,800
P a g e | 24
7.
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
Superannuation Plan (STSP):
Plan
(STRP)
or
Saskatchewan
Teachers’
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 Government 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 Government of Saskatchewan for the STSP.
Details of the contributions to these plans for the School Division’s employees are as
follows:
Number of active School Division members
Member contribution rate (percentage of
salary)
Member contributions for the year
STRP
326
9.1%
2014
STSP
6
6.05%
TOTAL
332
6.05 – 9.1%
2013
TOTAL
349
6.05-7.8%
$2,967,428
$43,581
$3,011,009
$2,358,821
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.
P a g e | 25
7.
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:
Number of active School Division members
Member contribution rate (percentage of salary)
School Division contribution rate (percentage of salary)
Member contributions for the year
School Division contributions for the year
Total Contributions for the Year
Actuarial valuation date
Plan Assets (in thousands)
Plan Liabilities (in thousands)
Plan Surplus (in thousands)
8.
2014
318
8.15%
8.15%
$1,071,196
$1,071,196
$2,142,392
December 31,
2013
$1,685,167
$1,498,853
$186,314
2013
340
8.15%
8.15%
$1,021,894
$1,021,894
$2,043,788
December 31,
2012 (restated)
$ 1,560,967
$ 1,420,319
$ 140,648
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:
Taxes Receivable
Provincial Grants Receivable
Other Receivables
Total
Receivable
$12,505,547
1,522,036
4,051,275
2014
Valuation
Allowance
$8,231,241
-
Net of
Allowance
$4,274,306
1,522,036
4,051,275
Total
Receivable
$11,979,202
7,241,218
3,359,112
2013
Valuation
Allowance
$7,826,127
-
Net of
Allowance
$4,153,075
7,241,218
3,359,112
Total Accounts Receivable
$18,078,858
$8,231,241
$9,847,617
$22,579,532
$7,826,127
$14,753,405
P a g e | 26
9.
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
Details of account payable and accrued liabilities are as follows:
10.
2014
2013
Accrued Salaries and Benefits
Supplier Payments
Other (Tuition to First Nations)
$
475,329 $
2,784,950
1,200,582
54,367
6,181,211
772,886
Total Accounts Payable and Accrued Liabilities
$
4,460,861 $
7,008,464
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
Capital projects:
Federal capital tuition
$
Total capital projects deferred revenue
286,805 $
113,602 $
-
286,805
113,602
-
$
400,407
400,407
Churchill High School Cameco Grant
13,500
100,000
-
500
-
13,000
100,000
Total other deferred revenue
113,500
-
500
113,000
500 $
513,407
Other deferred revenue:
Third Party Grants
Total Deferred Revenue
$
400,305 $
113,602 $
P a g e | 27
11.
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.
Following is a summary of the revenue and expenses of the Complementary Services
programs operated by the school division in 2014 and 2013:
Summary of Complementary Services Revenues and
Expenses, by Program
Pre-K Programs
Community
Schools
Program
Northern
Recreation
Program
Other Programs
2014
2013
Revenue:
889,032 $
-
1,621,038 $
-
471,220 $
-
697,825 $
19,225
3,679,115 $
19,225
3,279,613
485,166
Total Revenue
Expenses:
889,032
1,621,038
471,220
717,050
3,698,340
3,764,779
Salaries & Benefits
Instructional Aids
Supplies and Services
Non-Capital Equipment
Communications
Travel
959,348
756
2,893
22,676
-
1,012,943
229,199
14,129
2,126
1,226
14,455
12,859
177,715
7,373
499,932
39,365
16,927
5,082
-
124,397
278,522
136,500
37,454
17,582
149,635
-
2,596,620
547,842
150,629
2,126
1,226
54,802
70,044
332,432
7,373
2,692,400
653,366
132,233
6,130
62,858
68,648
450,281
18,392
985,673
1,472,025
561,306
744,090
3,763,094
4,084,308
(90,086) $
(27,040) $
Operating Grants
$
Total Expenses
Excess (Deficiency) of Revenue over Expenses
$
(96,641) $
149,013 $
(64,754) $
(319,529)
P a g e | 28
11.
COMPLEMENTARY SERVICES (continued)
The purpose and nature of each Complementary Services program is as follows:
Pre-K Program
The Pre-Kindergarten program is a developmentally appropriate early childhood education
program for three and four-year-old children. All schools in the Northern Lights School
Division have Pre-K programs. Nine of these sites are Ministry designated and funded while
the rest are supported by the school division. Seven of the designated programs are partnership
agreements with the federally funded Aboriginal Head start.
Community Schools Program
Community Schools Program is designed to engage the community in the education process
for their students. The four pillars of the community schools program, Learning Support,
Community Involvement, Community Partnerships and Integrated Services.
Northern Recreation Program
The purpose of the Northern Recreation Program is to enhance the quality of life for
northerners through the provision of community based sport, culture and recreation
programs after school, in the evenings, on weekends and at community and school special
events.
12.
EXTERNAL SERVICES
External services represent those services and programs that are outside of the school
division’s learning/learning support and complementary programs. These services have no
direct link to the delivery of the school division’s K-12 programs nor do they directly
enhance the school division’s ability to deliver its K-12 programs.
P a g e | 29
12.
EXTERNAL SERVICES (continued)
Following is a summary of the revenue and expenses of the External Services programs
operated by the school division in 2014 and 2013:
Summary of External Services Revenues and
Expenses, by Program
Revenue:
Residences
Other Programs
2014
- $
587,369
4,311 $
674,319
-
Total Revenue
Expenses:
587,369
678,630
1,265,999
1,361,570
Salaries & Benefits
Instructional Aids
Supplies and Services
Travel
537,615
6,657
514,823
81,942
3,099
382,849
-
741,967
12,589
1,279,582
6,657
514,823
81,942
3,099
382,849
12,589
1,392,974
5,879
447,566
87,691
3,834
4,410
376,314
-
1,526,985
754,556
2,281,541
2,318,668
(939,616) $
(75,926) $
(1,015,542) $
(957,098)
Operating Grants
Sales and Rentals
$
Total Expenses
(Deficiency) of Revenue over Expenses
$
4,311 $
674,319
587,369
2013
10,065
772,726
578,779
The purpose and nature of each External Services program is as follows:
Residences
Northern Lights School Division provides teachers with lodging in communities where no
housing market exists. The rental rates charged to teachers are determined by the local
collective bargaining agreement.
Other Programs
The majority of revenue and expenditures reflected in this category are directly related to
salary and benefit costs administered by the school division on behalf of the NORTEP postsecondary program. The remainder of other programs is comprised of third party grants
related to work experience and mentoring programs
13.
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 including school generated funds.
P a g e | 30
13.
ACCUMULATED SURPLUS (continued)
Certain amounts of the accumulated surplus from operations, as approved by the board of
education, have been designated for specific future purposes. These internally restricted
amounts are included in the accumulated surplus from operations presented in the statement
of financial position. The school division does maintain separate bank accounts for the
internally restricted amounts.
Details of accumulated surplus are as follows:
August 31
2013
Additions
during the
year
Reductions
during the
year
August 31
2014
Invested in Tangible Capital Assets:
Net Book Value of Tangible Capital Assets
$
PMR Maintenance Project Allocations (1)
89,837,657 $ 6,612,782 $ (4,123,424) $
89,837,657
6,612,782
(4,123,424)
383,551
489,616
(121,187)
92,327,015
92,327,015
751,980
Internally Restricted Surplus:
Capital projects:
Designated for tangible capital asset expenditures
Other:
Learning opportunities grant
Summer Literacy Camps
Other Government Transfers
3,673,756
87,514
119,014
14,340
3,894,624
Unrestricted Surplus
Total Accumulated Surplus
5,139,223
$
100,000
415,000
515,000
-
(3,673,756)
-
(71,972)
(380,590)
(8,667)
(4,134,985)
115,542
153,424
5,673
274,639
(379,520)
4,759,703
99,255,055 $ 7,617,398 $ (8,759,116) $
98,113,337
P a g e | 31
13.
ACCUMULATED SURPLUS (continued)
(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.
The purpose and nature of each Internally Restricted Surplus amount is as follows:
Learning Opportunities Grant
Restricted grant from Provincial Government to enhance opportunities for students. Unspent
funds are internally restricted to be used for future initiatives that meet the requirements of the
funding. These funds jointly administered with the Ministry of Education.
Summer Literacy Camps
Funding received from the Provincial Government to run summer literacy camps throughout
the School Division. Unspent funds are restricted for use at future camps.
14.
BUDGET FIGURES
Budget figures included in the financial statements were approved by the board of education
on June 25, 2013 and the Minister of Education on August 23, 2013.
15.
RELATED PARTIES
These financial statements include transactions with related parties. The School Division is
related to all Government 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 non-Government organizations by virtue of its economic interest
in these organizations.
P a g e | 32
15.
RELATED PARTIES (continued)
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.
Revenues:
Ministry of Education
Northern Teachers Education Program (NORTEP)
Kids First North
Expenses:
Ministry of Central Services
Sask Power
Sask Tel
Saskatchewan Government Insurance (SGI)
Saskatchewan Workers Compensation Board
Northlands College
Accounts Receivable:
Kids First North
Ministry of Education
Northern Revenue Sharing Trust Account
Accounts Payable and Accrued Liabilities:
Ministry of Central Services
Sask Power
Sask Tel
2014
$
$
$
$
$
$
$
$
2013
51,579,981 $
471,207
183,551
52,234,739 $
57,934,574
565,893
185,306
58,685,773
471,207 $
224,349
866,830
157,683
34,468
128,810
6,460
1,889,807 $
565,893
292,995
847,748
171,338
36,061
122,976
3,024
2,040,035
632,698 $
1,522,036
6,394,995
37,309
8,587,038 $
357,129
7,241,218
615,435
37,344
8,251,126
41,566 $
63,068
1,743
106,377 $
17,218
79,675
96,893
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.
P a g e | 33
16.
CONTRACTUAL OBLIGATIONS AND COMMITMENTS
Significant contractual obligations and commitments of the school division are as follows:
Construction and renovation of the Churchill Community High School began in the 20102011 fiscal year, with the construction phase of the project expected to be completed in the
2014-2015 fiscal year. Costs for the completed project are estimated to total $34,191,180
with Ministry funding anticipated at $26,637,234 and the remaining $7,553,946 to be
covered by the School Division. Contractual obligation outstanding at August 31, 2014 is
$2,108,778.
Operating lease obligations, as follows:
Operating Leases:
Copier
Leases
Future minimum lease payments:
2015
$
195,000 $
195,000
Total
$
195,000 $
195,000
Contractual Obligations:
Future minimum contract payments:
2015
2016
2017
2018
2019
Total
17.
Total
Operating
Conveyance
Total
Contracts
Contracts
$ 2,216,064 $ 2,216,064
2,055,431
2,055,431
1,818,975
1,818,975
1,542,226
1,542,226
46,002
46,002
$ 7,678,698 $ 7,678,698
COMPARATIVE INFORMATION
Certain comparative figures have been reclassified to conform to the current year's
presentation.
18.
RISK MANAGEMENT
The school division is exposed to financial risks from its financial assets and liabilities.
These risks include credit risk, liquidity risk and market risk consisting of interest rate risk.
P a g e | 34
18.
RISK MANAGEMENT (Continued)
i) 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. For other receivables, the school division has adopted credit policies which
include the close monitoring of overdue accounts. The school division has significant
exposure to one large customer, past events show these amounts to be collectible.
Management reviews accounts receivable on a case by case basis to determine if a
valuation allowance is necessary to reflect an impairment in collectability.
The aging of other accounts receivable at August 31, 2014 and August 31, 2013 was:
August 31, 2013
Allowance of
Accounts
Doubtful
Receivable
Accounts
August 31, 2014
Allowance of
Accounts
Doubtful
Receivable
Accounts
Current
$
1,189,362
$
-
$
1,099,051
$
-
30-60 days
-
-
1,484
-
60-90 days
-
-
1,017,210
-
-
1,241,367
-
2,861,913
Over 90 days
Total
$
4,051,275
Net
$
$
-
$
3,359,112
$
$
4,051,275
3,359,112
ii) 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 monitoring the collection of accounts receivable. The
following table sets out the contractual maturities of the school division’s financial
liabilities:
August 31, 2014
6 months
to 1 year
1 to 5 years
Within
6 months
Accounts payable and accrued liabilities
Total
4,460,861
$
4,460,861
$
-
> 5 years
$
-
$
-
P a g e | 35
18.
RISK MANAGEMENT (Continued)
iii) 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
$5,000,000 with interest payable monthly at a rate of prime minus 0.75 %. Changes in
the bank's prime rate can cause fluctuation in interest payments and cash flows. There
was no outstanding balance on this credit facility as of August 31, 2014 (2013 - $NIL).
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
Appendix B: Organizational Chart, August 31, 2014 School Division name School Division Board of Education
(9 Trustees)
Denise Elliot
Assistant to the
Director
Darcy Ahenakew
Communications/
LEAN Leader
John Ulsifer
Director of Education
Brenda Bates
Student
Information
Systems
Supt.
of Education
Elizabeth
Thunderchild
Supt.
of Education
Laura
Vilness
Supt.
of Education
Mark
Williment
Supt.
of Education
Jason
Young
School
Admin
School
Admin
School
Admin
School
Admin
Consultants
Consultants
Consultants
Consultants
Supt.
of Human
Resources
Dawn Ewart
Human
Resource
Officers
Secretary
Treasurer
Tom
Harrington
Finance
Manager
Computer
Systems
Administrator
Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 18 Supt.
of Facilities
Brian
McKeand
Maint.
Coordinators
Appendix C: School List There are 20 Schools in Northern Lights School Division #113 located in 17 communities: Schools Grades Location Gordon Denny Community School PK-‐6 Air Ronge Sasdaze School K-‐6 Bear Creek Valley View Community School K-‐12 Beauval Ospwakun Sepe School K-‐9 Brabant Lake Twin Lakes Community School K-‐12 Buffalo Narrows Lakeview School K-‐8 Cole Bay Charlebois Community School K-‐12 Cumberland House St. Pascal Community School K-‐9 Green Lake Jans Bay School K-‐9 Jans Bay La Loche Community School-‐
Ducharme Building PK-‐6 La Loche La Loche Community School-‐
Dene Building 7-‐12 La Loche Pre Cam Community School K-‐6 La Ronge Churchill Community High School 7-‐12 La Ronge Minahik Waskahigan Community School K-‐12 Pinehouse Lake Hector Thiboutot Community School K-‐12 Sandy Bay St. George’s Hill School K-‐9 St. George’s Hill Stony Rapids School K-‐9 Stony Rapids Timber Bay School K-‐9 Timber Bay Ben McIntyre School K-‐9 Uranium City Kiskahikan School K-‐9 Weyakwin Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 19 Appendix D: Payee List School Division Name Payee Disclosure List for the Fiscal Year September 1, 2013 to August 31, 2014 As part of government’s commitment to accountability and transparency, the Ministry of Education and Saskatchewan school divisions disclose payments that total $50,000 or greater made to individuals, business and other organizations during the fiscal year. These payments include salaries, contracts, transfers, purchases of goods and services, and other expenditures. Board of Education Remuneration Board Remuneration Name Black, Lorna * Boucher, Janine Daigneault, Calvin Daigneault, Joe Larocque , Claire McCallum, Joey Morin, Lennard Ray, Clifford Woytowich, William Total Remuneration $45,410 $32,131 $32,245 $32,567 $35,983 $32,151 $34,532 $34,071 $28,517 Expenses $2,400 $1,200 $1,800 $1,200 $2,037 $1,707 $1,200 $1,800 $1,200 Travel $24,640 $8,517 $8,319 $11,053 $58,534 $7,664 $11,547 $12,116 $2,363 Professional Development** $8,288 $ 6,878 $8,575 $4,692 $17,208 $3,299 $4,698 $7,913 $3,747 Total $80,738 $48,726 $50,939 $49,512 $113,762 $44,821 $51,977 $55,900 $35,827 $307,607 $14,544 $144,753 $65,298 $532,202 * Board Chair ** Professional development includes education, training and conferences. Personal Services A list will be made available upon request: Listed are individuals who received payments for salaries, wages, honorariums, etc. which total $50,000 or more. Transfers BIRCH NARROWS DENE NATION 261,224 BIRCH RIDGE EDUCATION AUTH. 311,633 BUFFALO RIVER DENE NATION 63,855 ENGLISH RIVER FIRST NATION 345,632 HATCHET LAKE DENESULINE KIDS FIRST NORTH LAC LA RONGE INDIAN BAND PETER BALLANTYNE CREE NATION 369,173 3,053,558 893,911 342,036 Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 20 Supplier Payments AIR RIDE BUILDING MOVERS BLUEWAVE ENERGY CXTEC DELL CANADA-‐ONTARIO EECOL ELECTRIC (SASK) LTD FEDERATED CO-‐OPERATIVES LTD HBI OFFICE PLUS INC. HENRY DOWNING HOWLETT HOME BUILDING CENTRE HOME STORE JANVIER, CELESTINE JANVIER, PAUL JUST CALL THE PLUMBER LTD. LEMAIGRE, JUSTIN LONG VIEW MARSH CANADA LIMITED MINISTER OF FINANCE MNP NELSON EDUCATION LTD. NORTH OF 53 CO-‐OP NORTHERN AREA TEACHERS ASSOCIATION NORTHERN VILLAGE OF LA LOCHE NORTHERN VILLAGE OF SANDY BAY NORTHWINDS BUS LINES LTD. P.R. SERVICE PARKER-‐LOEWEN, DEBORAH PEARSON EDUCATION INC. T46254 POLAR OILS LTD PRONTO AIRWAYS RUSSELL FOOD EQUIPMENT SASK MUNICIPAL EMPLOYEES PENSION PLAN SASK POWER SASKATCHEWAN SCHOOL BOARDS ASSOCIATION 65,772 335,997 70,304 336,271 66,095 185,079 67,061 191,660 210,595 58,539 85,093 190,286 64,805 63,212 127,382 421,768 182,783 104,745 143,746 164,542 185,253 85,906 55,313 1,286,759 418,177 66,230 150,701 565,395 50,775 70,632 2,142,393 865,530 812,722 SASKATCHEWAN TEACHERS FEDERATION SASKATCHEWAN TEACHERS SUPERANNUATION SASK TEL CMR SASKATCHEWAN WORKERS COMPENSATION SASKATCHEWAN TEACHER'S FEDERATION SCHOLASTIC CANADA LTD SCHOOL SPECIALTY CANADA SELU, COLLEGE OF EDUCATION SHARP'S AUDIO-‐VISUAL SHKOPICH CANADIAN BUS LINES INC. SINCLAIR, GLORIA SRB EDUCATION SOLUTIONS SUPREME BASICS TINYEYE THERAPY SERVICES TOSHIBA FINANCE TOWN OF LA RONGE TRADE WEST EQUIPMENT TRANSWEST AIR TRAVELODGE (P.A.) UNISOURCE CANADA INC. WRIGHT CONSTRUCTION WESTERN YOUNG'S NORTHWEST BUS LINE ZEP FACTORY OUTLET 2,967,428 54,678 157,683 129,405 61,068 137,579 63,147 82,562 77,507 58,269 117,041 60,860 100,132 128,729 194,823 52,441 601,045 186,204 105,496 104,789 4,748,056 257,913 80,966 Other Expenditures RECEIVER GENERAL FOR CANADA Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 21 12,586,859 Appendix E: Infrastructure Projects School Project Churchill Community High School* School Total Details • Addition and renovation of school 2012-‐13 Cost $ 4,390,434 $ 4,390,434 * Project scheduled to be completed in the 2014-‐15 fiscal year Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 22

Annual Report 2013-2014 - Northern Lights School Division # 113

Transcription

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