REGULAR MEETING AGENDA BOARD OF EDUCATION School District No. 8 (Kootenay Lake), Board Office 570 Johnstone Road, Nelson, B.C. TUESDAY, SEPTEMBER 12, 2017 5:00 – 7:00 P.M. 1. CALL TO ORDER
2. ACKNOWLEDGEMENT OF ABORIGINAL TERRITORY
We acknowledge, respect and honour the First Nations in whose traditional territories the Kootenay Lake School District operates and all Aboriginal people residing within the boundaries of School District #8.
3. INSERTIONS/DELETIONS TO PROPOSED AGENDA
4. ADOPTION OF AGENDA
Proposed Resolution:
The Agenda for the September 12, 2017 meeting, BE ADOPTED, as circulated.
5. RECEIVING PRESENTATIONS/DELEGATIONS
A. 2016/2017 Financial Statement Audit – Tyler Neels, Grant Thornton, LLP
6. CONSENT PACKAGE (p. 7) App. A
Proposed Resolution:
The September 12, 2017 consent package BE RECEIVED.
7. OPPORTUNITY FOR COMMENTS BY THE PUBLIC
8. ADOPTION OF MINUTES (p. 83) App. B
Proposed Resolution:
The Regular Minutes from the June 27, 2017 meeting, BE ADOPTED.
9. FUTURE AND ACTION ITEM TRACKING
10. RECEIPT OF RECORD OF CLOSED MEETING (p. 93) App. C
Agenda- Regular Meeting Board of Education – School District No. 8 (Kootenay Lake) September 12, 2017 Page | 2
Proposed Resolution:
The Records of the June 23, 2017 Special Closed meeting, June 27, 2017 Special Closed meeting, and the July 5, 2017 Special Closed meeting BE RECEIVED.
11. SUPERINTENDENT’S VERBAL UPDATE – Superintendent Perkins/Superintendent Jones
Proposed Resolution:
The September 12, 2017 Superintendent’s verbal update, BE RECEIVED.
12. OLD BUSINESS
A. Action
Nil
B. Information/Discussion
Nil
13. EDUCATION
A. Action
a) Provincial Poverty Reduction Plan – Trustee Bendig
Proposed Resolution:
The Board of Education write the Minister of Education and the Minister of Social Development and Poverty Reduction urging the expedient development and adoption of a comprehensive poverty reduction strategy for the province that recognizes the crucial role a strong public education system plays in creating a fair and equitable society.
B. Information/Discussion
a) New Curriculum Update – Director Fehr
Agenda- Regular Meeting Board of Education – School District No. 8 (Kootenay Lake) September 12, 2017 Page | 3
14. FINANCE AND OPERATIONS
A. Action
a) 2016/2017 Audited Financial Statements (p. 96) App. D
Proposed Resolution:
The 2016/2017 Audited Financial Statements BE APPROVED.
b) Capital Plan Bylaw No. 2017/2018-CPSD08-01 (p. 160) App. E
Proposed Resolution:
i) The School District No. 8 (Kootenay Lake) Capital Plan Bylaw No. 2017/2018-CPSD08-01 be given FIRST reading.
ii) The School District No. 8 (Kootenay Lake) Capital Plan Bylaw No. 2017/2018-CPSD08-01 be given SECOND reading.
iii) The School District No. 8 (Kootenay Lake) Capital Plan Bylaw No. 2017/2018-CPSD08-01 go forward to THIRD reading.
iv) The School District No. 8 (Kootenay Lake) Capital Plan Bylaw No. 2017/2018-CPSD08-01 be ADOPTED as read a THIRD time.
c) 2016-2017 Aboriginal Education Carry Forward (p. 163) App. F
Proposed Resolution:
The 2016-2017 Aboriginal Education Carry Forward request to the Minister of Education, BE APPROVED.
d) Family of Schools Facility Plan Follow Up Meeting Dates – Secretary-Treasurer Morris
Proposed Resolution:
Agenda- Regular Meeting Board of Education – School District No. 8 (Kootenay Lake) September 12, 2017 Page | 4
The Board approve re-scheduled Family of Schools Facilities Plan Follow Up meetings, postponed in Spring 2017, as follows: Nelson Family of Schools, Blewett Elementary School, October 16, 2017 Slocan Family of Schools, Winlaw Elementary School, October 30, 2017.
B. Information/Discussion
a) Notification of Likely or Actual Offsite Migration to App. G Neighboring Properties from 80 Baker Street, Nelson, BC (p. 164)
Proposed Resolution:
The June 26, 2017 letter from M. Parker, Program Support, Ministry of Environment carbon copied to School District No. 8 (Kootenay Lake) relative to Notification of Likely or Actual Offsite Migration to Neighboring Property from 80 Baker Street, Nelson, BC BE RECEIVED for information.
b) Student Learning Fund Spending Plan Report (p. 165) App. H
Proposed Resolution:
The 2016/2017 – 2017/2018 Student Learning Fund Spending Plan Report BE RECEIVED for information.
15. POLICY AND GOVERNANCE
A. Action
Nil
B. Information/Discussion
Nil
16. HUMAN RESOURCES
A. Action
Agenda- Regular Meeting Board of Education – School District No. 8 (Kootenay Lake) September 12, 2017 Page | 5
Nil
B. Information/Discussion
a) 2017-2018 Student Enrolment Update – Director Holitzki
b) 2017-2018 Staffing Update – Director Holitzki
c) Student Transfer Update – Director Holitzki
17. MISCELLANEOUS
A. Action
a) Rescinding Ad Hoc Board Evaluation and Review Committee resolution – Chair Trenaman
Proposed Resolution:
The Resolution No. 15/16-125 which reads as follows: Staff be directed to provide the Ad Hoc Board Evaluation and Review Committee with the following: a) a map with the electoral boundaries of the RDCK and School District No. 8 overlaid; and b) all Board reports and/or resolutions relevant to the prospective district boundary re-alignment. BE RESCINDED.
B. Information/Discussion
a) BCSTA Kootenay Boundary Fall Branch Meeting and AGM September 15 – 17, 2017 Ainsworth Hot Springs Ainsworth, BC
b) Third Annual Education Partner Liaison Meeting October 25, 2017 Vancouver Airport Hilton Hotel Richmond, BC
c) BCSTA Board Chairs Meeting October 26, 2017 Hilton Vancouver Airport Hotel Richmond, BC
Agenda- Regular Meeting Board of Education – School District No. 8 (Kootenay Lake) September 12, 2017 Page | 6
d) BCSTA Provincial Council October 27 - 28, 2017 Morris J. Wosk Centre Vancouver, BC
e) BCPSEA Symposium November 2-3, 2017 Coast Coal Harbour Hotel Vancouver, BC
f) BCSTA Trustee Academy 2017 November 23 - 25, 2017 Sheraton Vancouver Airport Hotel Richmond, BC
g) BCPSEA 2018 AGM January 26, 2018 Coast Coal Harbour Hotel Vancouver, BC
h) BCSTA Provincial Council February 16-17, 2018 Morris J. Wosk Centre Vancouver, BC
i) BCSTA AGM 2018 April 26 – 29, 2018 Sheraton Vancouver Airport Richmond, BC
18. TRUSTEE VERBAL REPORTS
19. QUESTION PERIOD An opportunity to ask for clarification.
20. MEETING SCHEDULE (p. 195) App. I
The next Regular Board Meeting is scheduled for October 10, 2017 at Nelson Board Office.
21. ADJOURNMENT
Appendix A
SCHOOL DISTRICT NO. 8 (KOOTENAY LAKE) CONSENT PACKAGE September 12, 2017
ITEM
June 27 – September Board Correspondence Package 8, 2017 The Policy and Governance Committee Minutes of the June 27, 2017 meeting BE RECEIVED. June 27, 2017 Kim Horn, Executive Director, Ministry of Education to All School Districts Secretary Treasurers August 8, 2017 and Superintendents relative to tuition-free Adult Basic Education (ABE) being restored, of August 8, 2017. Student Transportation Fund 2017/2018 September 7, 2017 British Columbia Public School Employers’ Association – News Link Express. Consultation September 5, 2017 Process: Review of Public Sector Employers’ Association Governance.
Regular Board Agenda September 12, 2017 Page 7 SCHOOL DISTRICT NO. 8 (KOOTENAY LAKE) BOARD CORRESPONDENCE PACKAGE June 27 – September 8, 2017
ITEM DATE The following items were received by Trustees and the Senior Leadership Team via email. Hard copies are on file at the Board Office.
Lenora Trenaman, Chair, School District No. 8 (Kootenay Lake), to Garry Jackman, Regional June 30, 2017 District of Central Kootenay Director, Electoral Area A, relative to Use of BC Bid for Creston Education Centre. Molly Pearce, CPA, CA, Office of the Auditor General of British Columbia, to Jim Grant, July 6, 2017 Grant Thorton LLP, relative to Letter of Instruction – Audit of School District No. 8 (Kootenay Lake). Sarah Moreton, to School District No. 8 (Kootenay Lake) Board of Education relative to July 6, 2017 Opposition by School District No. 8 to Creston Highway Realignment Feedback. Jeff Jones, Superintendent of Schools/Chief Executive Officer, School District No. 8 July 12, 2017 (Kootenay Lake) to the Honourable Mike Bernier, Minister of Education, relative to Appointment of Superintendent – School District No. 8 (Kootenay Lake). Jeff Jones, Superintendent of Schools/Chief Executive Officer, School District No. 8 July 13, 2017 (Kootenay Lake) to Stephanie Myers, SEEDS Nelson, relative to Letter of Support for the SEEDS Nelson Community Greenhouse Project. Moyra Baxter, Board Chair, Central Okanagan Public Schools to the Honourable Rob July 18, 2017 Fleming, Minister of Education, relative to appointment as Minister of Education and invitation to tour Central Okanagan school sites. Tina Last, Chair, School District No. 52 (Prince Rupert) to the Honourable Rob Fleming, July 19, 2017 Minister of Education, relative to Classroom Enhancement Fund. Tina Last, Chair, School District No. 52 (Prince Rupert) to the Honourable Rob Fleming, July 19, 2017 Minister of Education, relative to Mental Health Services. Tina Last, Chair, School District No. 52 (Prince Rupert) to the Honourable Rob Fleming, July 19, 2017 Minister of Education, relative to Prince Rupert Middle School Seismic Project. Heather Suttie, Vice Chair, School District No. 8 (Kootenay Lake), to The Honourable Rob July 26, 2017 Fleming, Minister of Education, and The Honourable Carole James, Minister of Finance relative to $10 per Day Child Care Plan. Ginny Manning, President, Thompson Okanagan Branch, British Columbia School Trustees August 8, 2017 Association, to the Honourable Rob Fleming, Minister of Education, relative to request for by-election for School District No. 83 (North Okanagan Shuswap). Gordon Swan, President, British Columbia School Trustee Association, to the Honourable August 14, 2017 Navdeep Bains, Minister of Innovation, Science and Economic Development, Member of Parliament, relative to Canada’s Anti-Spam Legislation and Public Schools. Gordon Swan, President , British Columbia School Trustee Association, to the Honourable August 16, 2017 Rob Fleming, Minister of Education, relative to BCSTA Motions and Initiatives Regarding Aboriginal Education. Gordon Swan, President, British Columbia School Trustee Association, to Scott MacDonald, August 16, 2017 Deputy Minister of Education, relative to BCSTA AGM Motion for Changes in Government Policy.
Regular Board Agenda September 12, 2017 Page 8 ITEM DATE Gordon Swan, President, British Columbia School Trustee Association, to the Honourable August 25, 2017 Carole James, Minister of Finance, relative to Flexibility and Resourcing in Regard to School District Management Personnel. Gordon Swan, President, British Columbia School Trustee Association, to the Right August 30, 2017 Honourable Justin Treudeau, Prime Minister of Canada, relative to A National Statutory Holiday Honouring the First Nations, Inuit and Metis People of Canada. Gordon Swan, President, British Columbia School Trustee Association, to the Honourable August 30, 2017 Carolyn Bennett, Minister of Indigenous and Norther Affairs, relative to the United Nations Declaration on the Rights of Indigenous Peoples as the Framework for Reconciliation. Gordon Swan, President, British Columbia School Trustee Association, to the Honourable August 30, 2017 Ahmed D. Hussen, Minister of Education, Refugees and Citizenship, relative to Federal Funding for Support Services for Immigrant Families. Gordon Swan, President, British Columbia School Trustee Association, to the Honourable August 30, 2017 Carolyn Bennett, Minister of Indigenous and Norther Affairs, relative to The United Nations Declaration on the Rights of Indigenous Peoples as the Framework for Reconciliation. Office of the Auditor General of British Columbia, to Chair Trenaman, School District No. 8 September 1, 2017 (Kootenay Lake), relative to Understanding Our Audit Opinion on BC’s 2016/17 Summary Financial Statements. Gordon Swan, President, British Columbia School Trustee Association, to the Honourable September 1, 2017 Claire Trevena, Minister of Transportation and Infrastructure, relative to Consultation Before BC Ferries Schedule Change. Gordon Swan, President, British Columbia School Trustee Association, to The Honourable September 1, 2017 Melanie Mark, Minister of Advanced Education, Skills and Training, relative to Increased Education Assistant Training Places at Post-Secondary Institutions. Gordon Swan, President, British Columbia School Trustee Association, to Board Chairs, September 6, 2017 relative to Update and Response Regarding PSEC Consultation on BCPSEA Governance. Gordon Swan, President, British Columbia School Trustee Association, to the Honourable September 6, 2017 Carole James, Minister of Finance, relative to BCSTA response to announcement regarding PSEC consultation on BCPSEA. Dr. Christine Perkins, Superintendent, School District No. 8 (Kootenay Lake), to Dan Rude, September 6, 2017 Principal, JVH Elementary/Secondary School, relative to a rafting trip. British Columbia School Trustees Association, to Board Chairs relative to 2017-2018 Key September 6, 2017 Dates from the School Act and Financial Disclosure Act.
Regular Board Agenda September 12, 2017 Page 9 School District No. 8 (Kootenay Lake) Office of the Secretary Treasurer 570 Johnstone, Nelson, B.C. V1L 6J2 Telephone: (250) 505-7039 Fax: (250) 352-6686 Toll Free: 1-877-230-2288 Web: www.sd8.bc.ca
Academic Success ◊ Creativity and Imagination ◊ Citizenship ◊ Resiliency
June 30, 2017
Garry Jackman Director, Electoral Area A Regional District of Central Kootenay 12720 Highway 3A Boswell, BC V0B 1A4
EMAIL: [email protected]
Dear Mr. Jackman,
I am writing today at the request of the SD8 (Kootenay Lake) Board of Education, in response to your letter of June 22, 2017. The resolution of the Board reads as follows:
The June 22, 2017 letter from Garry Jackman, Electoral Area A Director, Regional District of Central Kootenay, to Chair Trenaman, relative to Use of BC Bid for Creston Education Centre BE RECEIVED AND RESOLVED THAT Chair Trenaman will write a letter of response.
In your letter you expressed your views regarding the District’s process relative to the disposal of the Creston Education Centre.
As we indicated in our recent public update, we recognize that some community groups from the Creston Area may still wish to meet with Trustees regarding their proposals to relieve the District of the capital expenditures required to maintain the Creston Education Centre, while allowing the community to retain a hub for important community services. In our statement we indicated that we would be arranging for an opportunity for such a meeting to occur.
With regard to your expressed concerns about our means of accepting proposals from the community, the process we used has proven to be successful for us in the past. A recent example is the site we previously owned in Wynndel. A small community group was able to submit their proposal, and were able to provide the required deposit. It was our expectation that any group seeking to relieve the Board of the capital costs of maintaining the site would be able to provide such a deposit.
Regular Board Agenda September 12, 2017 Page 10
We appreciate that local government may wish to contact the Ministry of Education to affirm the actions of the District.
Thank you for your letter. We will inform you of our planned community meeting once the date has been set.
Sincerely,
Lenora Trenaman Chair, School District No. 8 (Kootenay Lake) cc: J. Keirn H. More S. Miller N. Devuono J. Elkford, Town of Creston R. Toyota, Town of Creston T. Wall, RDCK L. Binks, RDCK S. Horn, RDCK G. Jackman, RDCK L. Eckersley, Creston Valley Advance
Regular Board Agenda September 12, 2017 Page 11
July 6, 2017
VIA E-MAIL
Jim Grant Grant Thornton LLP 1633 Ellis Street, Suite 200 Kelowna, B.C. V1Y 2A8
Dear Mr. Grant:
Re: Letter of Instruction – Audit of School District No. 08 (Kootenay Lake)
As auditor of the Summary Financial Statements of the Province of British Columbia, the Auditor General shall be reporting to the Legislative Assembly on their fair presentation in accordance with generally accepted accounting principles for the fiscal year ended March 31, 2018.
I am writing to advise you that the Auditor General shall be relying on your report on the financial statements of School District No. 08 (Kootenay Lake) for the year ended June 30, 2017, when she is forming her opinion on the Summary Financial Statements of the Province.
In this regard, we request receipt of your response concerning the following matters by November 13, 2017. Please send your response by e-mail to the attention of Molly Pearce, CPA, CA, at: [email protected]. We have enclosed a suggested response letter in the affixed Appendix for your convenience in replying. a) Is your firm and its partners independent with respect to School District No. 08 (Kootenay Lake)? If available, please provide us a copy of your letter to the audit committee or the Board of Education discussing relationships that may bear on your independence. b) Please advise whether there is anything known to you which would prevent the Auditor General from relying on your report for the purpose of forming her opinion on the Summary Financial Statements of the Province of British Columbia.
Regular Board Agenda September 12, 2017 Page 12 c) Please provide us with: (i) a copy of your auditor’s report and the related financial statements of School District No. 08 (Kootenay Lake) for the year ended June 30, 2017; (ii) your assessment of financial statement engagement risk; (iii) copies of planning and audit findings reports issued to the audit committee or the Board of Education; (iv) a copy of your management letter with management’s response; (v) a copy of unadjusted differences (other than misclassifications) of $1 million or greater and unadjusted differences that are misclassifications or for note disclosures of $5 million or greater; and (vi) an assessment of the impact of accounting for non-provincial restricted contributions in accordance with the Restricted Contributions Regulation as compared to Public Sector Accounting Standards for contribution amounts exceeding $1 million.
Additionally please note that the School Act, under section 161 (4), states that “the auditor must forward to the minister a copy of every report made by the auditor to the board or to an official of the board”. The Ministry of Education has advised us that all documents (including management letters) should be sent to Ian Aaron, Director, School District Financial Reporting, Ministry of Education. Please send pdf documents to [email protected].
Thank you for your assistance in dealing with these matters.
Yours truly,
Molly Pearce, CPA, CA Director
MP/jt Enclosure cc: Lenora Trenaman, Chairperson Kim Morris, Secretary-Treasurer
Regular Board Agenda September 12, 2017 Page 13 [Date]
VIA E-MAIL: [email protected]
Molly Pearce, CPA, CA Director Office of the Auditor General 623 Fort Street Victoria, B.C. V8W 1G1
Dear Ms. Pearce:
Re: Audit of School District No. 08 (Kootenay Lake)
We were engaged to examine the financial statements of our client, School District No. 08 (Kootenay Lake) for the year ended June 30, 2017. In response to your request dated July 6, 2017, we confirm that we are aware of the Auditor General’s reliance on us when forming her opinion on the 2017/18 Summary Financial Statements of the Province of British Columbia.
We further advise you that: (a) to the best of our knowledge, there were no relationships or circumstances which would or might be considered to impair our independence with respect to our examination of School District No. 08 (Kootenay Lake); and (b) there is nothing known to us which would prevent the Auditor General from relying on the auditor’s report for the financial statements of School District No. 08 (Kootenay Lake) for the year ended June 30, 2017, for the purpose of forming her opinion on the Summary Financial Statements of the Province.
Enclosed are: (i) a copy of our auditor’s report and the related financial statements of School District No. 08 (Kootenay Lake) for the year ended June 30, 2017; (ii) our assessment of financial statement engagement risk; (iii) copies of planning and audit findings reports issued to the audit committee or Board of Education; (iv) a copy of our management letter with management’s response; (v) a copy of unadjusted differences (other than misclassifications) of $1 million or greater and unadjusted differences that are misclassifications or for note disclosures of $5 million or greater; and (vi) an assessment of the impact of accounting for Non-Provincial restricted contributions in accordance with the Restricted Contributions Regulation as compared to Public Sector Accounting Standards for contribution amounts exceeding $1 million.
Yours truly, [Insert name]
Regular Board Agenda September 12, 2017 Page 14 From: Sarah Moreton
In reading SD8's press release in opposition to the Canyon St and Hwy realignment June 15, 2017, all I could do was shake my head! The concerns stated have all been addressed by Mayor Ron Toyota quite adequately. The only valid point I feel is the loss of less than 1 acre of playing field. With the additional funds from the sale of the land as well as the town's support to construct new tennis courts this will make up for the minuscule possible playing field loss. As far as the safety concern and increased traffic pollution concerns- have you ever got to 711 and DQ over the lunch period??!! There are many many students choosing to be exposed to traffic pollution and safely navigating their way across the road and back to school. If the realignment is a similar plan to the Pine St. Intersection it is now much safer for pedestrians, bikers and motor vehicles with the new intersection. This realignment is an overall improvement for the Town of Creston and has long term benefits.
I am disappointed in the causes SD8 feels to oppose, yet other things that really matter and have long term and far reaching negative effects are support. There was and is no opposition from SD8 to closing the Creston Education Center. This would require a move (with an incomplete plan) of Wildflower, Strong Start, Homelinks, and Integration Support Staff (Speech Language Pathologists, Physiotherapists and Occupational Therapists) Programs. Families, staff, community members and service providers have been very vocal in advocating for this facility to remain open and for the programs to continue to be run in this location. Yet it is still slotted for closure January 2018.
There was no opposition from SD8 as a speech and language position was cut in Creston in September 2016. These cuts affected all children in need of speech services in Creston schools. Speech language difficulties vary among the children who have lost this service, yet there are a number of negative outcomes that can be predicted across the board: 1) low self-confidence; 2) difficulty with reading and writing; and 3) difficulty understanding and interpreting information. This affects our children who will be our future leaders! Please revisit and re-examine where your priorities are and focus on our children's needs! They need a facility to attend Strong Start programs at a young age, they need access to Integration Support Services, they need a facility that accommodates their education and learning needs. A minor potential loss of playing field is not going to affect our future leaders, but having educational opportunities that fit each child run in ideal locations and access to integration support staff truly does!
Sarah Moreton
Regular Board Agenda September 12, 2017 Page 15 School District No. 8 (Kootenay Lake) Office of the Superintendent of Schools/CEO 570 Johnstone, Nelson, B.C. V1L 6J2 Telephone: (250) 505-7037 Fax: (250) 352-6686 Toll Free: 1-877-230-2288 Web: www.sd8.bc.ca
Academic Success ◊ Creativity and Imagination ◊ Citizenship ◊ Resiliency
July 12, 2017
The Honourable Mike Bernier Minister of Education PO Box 9045 Stn Prov Govt Victoria BC V8W 9E2
Dear Mr. Bernier: Re: Appointment of Superintendent – SD8 (Kootenay Lake)
I am writing today to advise you that I have resigned from the SD8 (Kootenay Lake) School District effective October, 2017. Upon receipt of notice of resignation given in January, 2017 the Board of Education commenced a search for a new Superintendent.
In accordance with Section 24 of the School Act please be advised that the Board of Education has appointed Dr. Christine Perkins as Superintendent, effective September 1, 2017.
Sincerely,
Jeff Jones Superintendent of Schools/CEO [email protected]
cc SD8 (Kootenay Lake) Board of Education Dave Byng, Deputy Minister
Our Mission: “We focus on excellence for all learners in a nurturing environment.” Regular Board Agenda September 12, 2017 Page 16 School District No. 8 (Kootenay Lake) Office of the Superintendent of Schools/CEO 570 Johnstone, Nelson, B.C. V1L 6J2 Telephone: (250) 505-7037 Fax: (250) 352-6686 Toll Free: 1-877-230-2288 Web: www.sd8.bc.ca
Academic Success ◊ Creativity and Imagination ◊ Citizenship ◊ Resiliency
SEEDS Attention: Stephanie Myers PO Box 383 Nelson BC V1L 5R2
July 13, 2017
RE: Letter of Support for the SEEDS Nelson Community Greenhouse Project
SD8 (Kootenay Lake) is pleased to support the SEEDS Community Greenhouse Project and the application to the City of Nelson for long-term use of the proposed site at Lakeside / the grant application to the Columbia Basin Trust Small Grants Program.
Our School District is committed to the creation of a more equitable world and the 17 United Nations Global Sustainability Goals. This project relates directly to our interest in these areas as well as our interest in being a partner with the community in initiatives that lead to poverty reduction.
Since 2012, SEEDS has been contributing to local food supply and security by donating fresh produce to a number of community organizations, including the Nelson Food Cupboard. In addition to SEEDS’ contributions of fresh produce, our organization benefits from SEEDS’ donations of plant starts for use in our community garden space, and from longer-term efforts towards improving local food security through educational programs and community events. Such cooperation between small non-profit organizations is vital to the success of these organizations being able to offer continued services to the community.
We look forward seeing the expansion of SEEDS Nelson’s mandates through the Community Greenhouse Project.
Sincerely,
Jeff Jones Superintendent of Schools/CEO [email protected]
CC: School District No. 8 (Kootenay Lake) Board of Education
Regular Board Agenda September 12, 2017 Page 17 1940 Underhill Street Kelowna, BC V1X 5X7 Tel. (250) 860-8888 Fax (250) 860-9799 Website: www.sd23.bc.ca
BOARD OF EDUCATION
July 18, 2017
The Honourable Rob Fleming Minister of Education PO Box 9045 Stn Prov Govt Victoria, BC V8W 9E2
Dear Minister Fleming,
On behalf of the Board of Education of the Central Okanagan Public Schools, I would like to take this opportunity to congratulate you on your appointment as Minister of Education.
The Board of Education would like to extend an invitation to you to meet with the Board to discuss education initiatives and programs in the Central Okanagan, and to tour various school sites. We realize the value of working collaboratively and believe that it is important that trustees liaise with the Minister in order to share ideas and understand each other’s points of view.
Although we are facing some challenges, we are extremely proud of the programs that are available in our district. Several of our programs are quite unique and we would be pleased to share them with you. The Board is prepared to be available whenever you have time in your schedule to visit the Central Okanagan Public Schools.
The Board is looking forward to meeting with you in the near future.
Yours sincerely,
Moyra Baxter Board Chair cc: Central Okanagan Board of Education Trustees All Boards of Education c/o BCSTA
Board of Education - Trustees Moyra Baxter Deb Butler Rolli Cacchioni Julia Fraser Christopher L. Gorman Lee Mossman Lee-Ann Tiede
Regular Board Agenda September 12, 2017 Page 18 Regular Board Agenda September 12, 2017 Page 19 Regular Board Agenda September 12, 2017 Page 20 Regular Board Agenda September 12, 2017 Page 21 School District No. 8 (Kootenay Lake) Office of the Secretary Treasurer 570 Johnstone, Nelson, B.C. V1L 6J2 Telephone: (250) 505-7039 Fax: (250) 352-6686 Toll Free: 1-877-230-2288 Web: www.sd8.bc.ca Academic Success ◊ Creativity and Imagination ◊ Citizenship ◊ Resiliency
July 26, 2017
The Honourable Rob Fleming Minister of Education PO Box 9045, Stn Prov Govt Victoria BC V8W 9E2
The Honourable Carole James Minister of Finance PO Box 9048, Stn Prov Govt Victoria, BC V8W 9E2
Dear Minister Fleming and Minister James,
Re: $10 per Day Child Care Plan
The School District No. 8 (Kootenay Lake) Board of Education has asked that I write to you regarding the importance of initiating a $10 per Day Child Care Plan as a priority for the Government. Affordable childcare was highlighted as a priority in the NDP election platform and as a Board we are looking forward to seeing your plan move forward in a timely and efficient manner.
Access to quality, affordable childcare is essential and we are heartened by the position of this government that this is an important aspect of preparing our children so they can reach their full potential. It is the position of the School District No. 8 (Kootenay Lake) Board of Education that a $10 per Day Child Care Plan will provide important opportunities for children throughout the Province. Additionally, we believe that the economic benefit will support provincial and local efforts toward a poverty reduction plan. Presently, access to qualified childcare is one of the most significant costs young families incur on a daily basis. Families are forced to make difficult choices that are unreasonable for them to have to make. The $10 per Day Child Care Plan would provide quality childcare for every family who wants or needs it.
Our Board joins many throughout the Province who believe that affordable childcare is a priority. Thank you for hearing our voices. We look forward to your prompt action in this regard.
Sincerely,
‘Heather Suttie’
Heather Suttie Vice-Chair
Cc: Board of Education All Boards of Education c/o BCSTA
Regular Board Agenda September 12, 2017 Page 22 Regular Board Agenda September 12, 2017 Page 23
August 14, 2017
By Email
The Honourable Navdeep Bains Minister of Innovation, Science and Economic Development [email protected] House of Commons Ottawa, Ontario K1A 0A6, Canada
Dear Minister Bains,
Re: Canada’s Anti-Spam Legislation and Public Schools
The British Columbia School Trustees Association (BCSTA) serves and supports BC’s public boards of education in their key work of improving student achievement.
We appreciate your government’s recent decision to delay the implementation of the private right of action under Canada’s Anti-Spam Legislation (CASL). We look forward to participating in the CASL review process once it is underway. In the meantime, we would like to share some information with you about the manner in which CASL in its current form negatively impacts the ability of public schools to meaningfully engage with current and prospective students, parents and guardians about activities, resources, services and events related to education.
Public boards of education have had significant challenges complying with Canada's Anti-Spam Legislation (CASL). The difficulty in separating non-commercial messages from messages that may refer, or link to, a fee-based program or cost-recovering educational activity is particularly problematic. Board of Education email content is designed to ensure that current and prospective parents and guardians of students, as well as third parties connected to the school district, are well-informed of initiatives and opportunities that may be available and of interest to them. Some, but not all such emails, will have a commercial component to their content (i.e., a cost-recovery fee for a field trip or program), and, as such, are considered to be “Commercial Electronic Messages” (CEMs) under CASL. Even with a significant investment in technology, staff time and training, (thereby reducing funding available for teaching and learning) the broad scope of CASL's directives make it incredibly difficult for Boards to fully and consistently comply with the legislation as it stands while maintaining a vital communications channel to parents.
Although CASL includes some exemptions, including exemptions for federal and provincial governments and registered charities, there is no clear exemption that would apply to public boards of education.
Regular Board Agenda September 12, 2017 Page 24 In 2014, BCSTA’s members passed the following resolution about CASL at our annual general meeting:
BE IT RESOLVED: That BCSTA request that the federal government exempt public Boards of Education from Canada's Anti-Spam Legislation (CASL) to allow Boards to continue to share the diverse information parents and guardians need to fully support their child's school and learning experience, and that BCSTA take the motion to the Canadian School Boards Association to seek national endorsement.
We conveyed the above motion to the previous government but to date, we have not received information from the federal government that is responsive to our concerns.
We value the careful consideration that you and your staff will give to our resolution. We look forward to your response and to working closely with you on this important issue over the coming year.
Please note that it is BCSTA’s practice to share your formal response with our members.
Sincerely,
Gordon Swan President BC School Trustees Association
cc: BCSTA Member Boards of Education BCSTA Board of Directors
Regular Board Agenda September 12, 2017 Page 25 Regular Board Agenda September 12, 2017 Page 26 Regular Board Agenda September 12, 2017 Page 27 Regular Board Agenda September 12, 2017 Page 28 Regular Board Agenda September 12, 2017 Page 29 Regular Board Agenda September 12, 2017 Page 30 Regular Board Agenda September 12, 2017 Page 31 Regular Board Agenda September 12, 2017 Page 32 Regular Board Agenda September 12, 2017 Page 33 Regular Board Agenda September 12, 2017 Page 34 Regular Board Agenda September 12, 2017 Page 35 Regular Board Agenda September 12, 2017 Page 36 Regular Board Agenda September 12, 2017 Page 37 Regular Board Agenda September 12, 2017 Page 38 Regular Board Agenda September 12, 2017 Page 39 Regular Board Agenda September 12, 2017 Page 40 Regular Board Agenda September 12, 2017 Page 41 Regular Board Agenda September 12, 2017 Page 42 Regular Board Agenda September 12, 2017 Page 43 Regular Board Agenda September 12, 2017 Page 44 Regular Board Agenda September 12, 2017 Page 45 Regular Board Agenda September 12, 2017 Page 46 Regular Board Agenda September 12, 2017 Page 47 Regular Board Agenda September 12, 2017 Page 48 Regular Board Agenda September 12, 2017 Page 49
We’ve released a new report: Understanding Our Audit Opinion on B.C.’s 2016/17 Summary Financial Statements.
This short report explains our audit opinion on government’s 2016/17 Summary Financial Statements (SFS), which government released last week in its Public Accounts. In our opinion, the SFS present government’s financial performance fairly, except for three qualifications, or concerns, about errors or inaccuracies in the statements. Two of these qualifications are new this year and relate to the Transportation Investment Corporation (TIC) and rate-regulated accounting. The third, and recurring qualification, is around the way government records revenue, mainly from the federal government.
Government considers the TIC, which is responsible for the Port Mann Bridge and the George Massey Tunnel Replacement Project, a self-supporting Crown corporation. In our opinion, however, it doesn’t meet the criteria. The difference doesn’t affect government’s bottom line, but does have an impact. For instance, it means that the TIC’s $3.4 billion in debt should be considered taxpayer-supported debt, and not self- supported debt. This represents a $722 increase per British Columbian.
For the first time, we’ve also issued a qualification about rate-regulated accounting. Rate-regulated accounting meets accounting standards and, in part, requires that an independent regulator establish rates. However, government has issued a regulation setting its own accounting policies for rate-regulated accounting, and has issued directions to the regulator that affect the rate-setting process and government’s own bottom line.
We also continue to differ with government on how it records revenue that it receives from other levels of government. Government’s accounting policies – which are determined by government regulation and not generally accepted accounting principles (GAAP) – mean these revenues are typically under-reported, clouding the province’s financial position.
GAAP exists for Canadian governments. We urge government to rescind its regulations and apply GAAP without modification.
Regular Board Agenda September 12, 2017 Page 50 Regular Board Agenda September 12, 2017 Page 51 Regular Board Agenda September 12, 2017 Page 52 Regular Board Agenda September 12, 2017 Page 53 Regular Board Agenda September 12, 2017 Page 54 Regular Board Agenda September 12, 2017 Page 55 Regular Board Agenda September 12, 2017 Page 56 Regular Board Agenda September 12, 2017 Page 57 Regular Board Agenda September 12, 2017 Page 58 Regular Board Agenda September 12, 2017 Page 59 Regular Board Agenda September 12, 2017 Page 60 Regular Board Agenda September 12, 2017 Page 61 Regular Board Agenda September 12, 2017 Page 62 Regular Board Agenda September 12, 2017 Page 63 Regular Board Agenda September 12, 2017 Page 64 Regular Board Agenda September 12, 2017 Page 65 Regular Board Agenda September 12, 2017 Page 66 Regular Board Agenda September 12, 2017 Page 67 Regular Board Agenda September 12, 2017 Page 68 Regular Board Agenda September 12, 2017 Page 69 School District No. 8 (Kootenay Lake) Office of the Superintendent of Schools/CEO 570 Johnstone, Nelson, B.C. V1L 6J2 Telephone: (250) 505-7037 Fax: (250) 352-6686 Toll Free: 1-877-230-2288 Web: www.sd8.bc.ca
Academic Success ◊ Creativity and Imagination ◊ Citizenship ◊ Resiliency
September 6, 2017
Dan Rude Principal, JVH Elementary/Secondary School
Dear Dan:
I have reviewed the email from Meleana Terlingen dated of September 5, 2017 outlining a planned rafting trip for which she is seeking my approval.
The information she has provided me satisfies my requirement that she has planned very well for the safety of students involved in the activity, and that she has ensured appropriate, detailed information has been provided for parents.
Thank you both for your diligence and careful attention to details that are required for this kind of student activity. I am happy to provide you with my approval for the excursion as outlined.
Sincerely,
Dr. Christine Perkins Superintendent/Chief Executive Officer Board of Education, School District No. 8 (Kootenay Lake) 570 Johnstone Road, Nelson, B.C. V1L 6J2 Office: 250-505-7037 Cell: 250-505-9625 Email: [email protected] Web: www.sd8.bc.ca
Regular Board Agenda September 12, 2017 Page 70 2017-2018 Key Dates from the School Act and Financial Disclosure Act
Below please find some key dates in the School Act and Financial Disclosure Act which are pertinent to public boards of education. These dates will be included in the 2017-2018 edition of BCSTA’s Trustee Datebook which will be distributed to trustees in September of 2017.
September – December 2017
September 15: Last day to prepare the financial statements of the school district respecting the preceding fiscal year (School Act, s. 157(2))
September 30: Last day for the secretary treasurer to forward to the Minister a copy of the financial statements together with the auditor’s report (School Act, s. 157(5))
December 30: Deadline for the financial statements to be signed by the chair of the board and the secretary treasurer and to be published for distribution to the public together with the auditor’s report submitted to the board under s. 161(d) of the School Act (School Act s. 157(4))
January –October 2018
January 1-15: Trustees and designated school district officials must make and file written statements of disclosure each year (Financial Disclosure Act s. 2(3))
February 15: Deadline for board to submit to the Minister an estimate of the number of students who may be enrolled in educational programs provided by the board in the next school year (School Act s. 106.3(2))
March 15: Last day for board to submit to the Minister: (a) the board’s estimate of the debt service surplus/deficit it will experience in that fiscal year; and (b) any other information that the Minister requests respecting revenue or other financial matters (School Act s. 110(1))
March 15: Last day for the Minister to establish and announce the amount of provincial funding to be paid to boards in the next fiscal year for the delivery and support of educational programs. (School Act s. 106.2)
March 30: Last day for the Minister to prepare, approve and provide each board with estimate of the board’s debt service expenses for next fiscal year (School Act s. 110(2))
Regular Board Agenda September 12, 2017 Page 71 2017-2018 Key Dates from the School Act and Financial Disclosure Act
January –October 2018 (continued)
April 21: School referendum day (unless a different date is prescribed by the Lieutenant Governor in Council) (School Act s. 112(3))
April 27: Deadline for board to adopt a referendum bylaw if the board held a referendum approving the raising of money under section 112 of the School Act (School Act s. 112.1)
May 15: Deadline for board to remit to the government the fee in respect of each certificate holder employed by the board on April 30, and to provide the Minister with the name of each certificate holder for whom the board has remitted the fee to the government (School Act s. 168.2(3))
June 30: Deadline for board to adopt annual budget for next fiscal year (School Act s. 113)
June 30: Deadline for board to publish schedule of fees to be charged and deposits required and make the schedule available to students and to children registered under section 13 and to the parents of those students and children (School Act s. 82(6))
July 1: Deadline for board to establish and make available to the public a schedule of specialty academy fees and a schedule of International Baccalaureate program fees (School Act s. 82.1(5) and s. 82.31(4))
September 15: Last day to prepare the financial statements of the school district respecting the preceding fiscal year (School Act s. 157(2))
September 30: Last day for the secretary treasurer to forward to the Minister a copy of the financial statements together with the auditor’s report (School Act s. 157(5))
October 20: General School Election (School Act s. 35)
***
Please refer to BCSTA’s on-line calendar for information about BCSTA events and deadlines (e.g. annual general meeting dates, motion submission deadlines): http://www.bcsta.org/events
Please refer to the Shared K-12 Education Partners Calendar hosted on BCSTA’s website for key dates and events of various education partners in the province: https://etrak.bcsta.org/EduCal/
Regular Board Agenda September 12, 2017 Page 72 A School District No. 8 (Kootenay Lake) Policy and Governance Committee of the Whole meeting was held at J.V. Humphries Elementary Secondary School, 500 – 6th Street, Kaslo, BC on Tuesday, June 27, 2017.
TRUSTEES PRESENT: H. Suttie, C. Bendig, R. Huscroft, D. Lang, S. Nazaroff, B. Wright, B. Maslechko
REGRETS: K. Morris, Secretary-Treasurer D. Holitzki, Director of Human Resources L. Brown, Director of Operations L. Fehr, Director of Innovative Learning Services R. Reimer, CUPE S. Walsh, DPAC D. Kunzelman, KLTF
ALSO PRESENT: J. Jones, Superintendent of Schools B. Eaton, Director of Independent Learning Services M. Bennett, CUPE R. Gow, DPAC B. Cross, KLPVPA D. Sabourin, KLTF
VIA TELEPHONE: L. Trenaman
VIA VIDEO CONFERENCE C. Beebe IN CRESTON:
CALL TO ORDER Chair Suttie called the meeting to order at 2:31 p.m.
ACKNOWLEDGEMENT OF ABORIGINAL TERRITORY We acknowledge, respect and honour the First Nations in whose traditional territories the Kootenay Lake School District operates and all Aboriginal people residing within the boundaries of School District #8.
INSERTIONS/DELETIONS TO PROPOSED AGENDA Nil
ADOPTION OF AGENDA Moved by R.DRAFT Huscroft, seconded by B. Cross AND RESOLVED THAT: The Policy and Governance Committee of the Whole Agenda for the June 27, 2017 meeting, BE ADOPTED, as circulated.
Regular Board Agenda September 12, 2017 Page 73 OPPORTUNITY FOR COMMENTS BY THE PUBLIC Nil
ADOPTION OF POLICY AND GOVERNANCE COMMITTEE OF THE WHOLE MINUTES Moved by Trustee Lang, seconded by R. Gow, DPAC AND RESOLVED THAT:
The Policy and Governance Committee of the Whole Minutes from the May 16, 2017 meeting, BE ADOPTED.
OLD BUSINESS A. Action
a) Ad Hoc Code of Conduct Committee Terms of Reference From May 16, 2017 Policy and Governance Committee of the Whole meeting:
Discussion took place regarding Human Rights Code and School Codes of Conduct pro’s and con’s of developing a district template or an all- encompassing District Code of Conduct. By consensus an Ad Hoc Code of Conduct Committee will be formed; and the Superintendent will provide a committee Terms of Reference at the June 27, 2017 Policy and Governance meeting.
Moved by Trustee Huscroft, seconded by Trustee Maslechko AND RESOLVED THAT:
THAT the 2017 Ad Hoc Code of Conduct Committee Terms of Reference BE APPROVED as amended.
By consensus the Ad Hoc Code of Conduct Committee membership will be:
B. Cross, KLPVPA M. Bennett, CUPE D. Sabourin, KLTF Trustee Bendig Either Director Eaton or Director Holitzki
DRAFT
Regular Board Agenda September 12, 2017 Page 74 b) Policy 220 – District Computer Network/Internet User Agreement From May 16, 2017 Policy and Governance Committee of the Whole meeting:
By consensus Policy 220 – District Computer Network/Internet User Agreement will be brought back to the June 27, 2017 Policy and Governance committee for fine tuning.
Since the last meeting, the committee has attempted to meet but haven’t. They will meet in September. The Ad Hoc committee welcomes other members. Nobody volunteered; Heather left it open to the committee for people to approach S. Nazaroff if they want. M. Bennett said that Rob Reimer will join the committee.
c) Anti-Idling of School District Vehicles From May 16, 2017 Policy and Governance Committee of the Whole meeting:
Discussion took place regarding a new policy called Anti-Idling of School District Vehicles. Vice-Chair Suttie will provide DRAFT policy at the June 27, 2017 Policy and Governance meeting.
Discussion took place regarding the Anti-idling of School District Vehicles policy. The Draft does not include anti-idling of vehicles off of school property. It was agreed not to include specific reference to students and drivers so that other groups do not need to be named. Discussion took place around enforcement of anti-idling. It was suggested the focus the policy on restrictions for School District No. 8 vehicles and also include a sentence regarding signage that discourages idling for all vehicles.
Superintendent Jones will draft Anti-Idling regulations over the summer which will be brought forward at the September 26, 2017 Policy and Governance Committee meeting.
d) Policy 302: Student Services From May 16, 2017 Policy and Governance Committee of the Whole DRAFTmeeting:
Director Eaton to provide guidelines for Policy 302: Student Services at the June 27, 2017 Policy and Governance committee meeting.
Regular Board Agenda September 12, 2017 Page 75 Discussion took place regarding Policy 302: Student Services. The Draft Policy is coming as a result of new Provincial Guidelines. Historically any language around restraint has been included in the Student Services Manual; it is recommended that it be pulled out of the Manual and included in Policy. It was discussed that the intent of the policy is to meet the provincial expectations as they relate to restraint and seclusion.
Trustee Trenaman left the meeting at 3:07 p.m.
Then intent of the policy is to protect students and to protect staff. This has been worked on this since the implementation of the non-violent crises intervention training. The provincial guidelines must be included in the School District No. 8 policy. The current policy refers us to the handbook; the handbook is obsolete. The current policy is about inclusion. Restraint is only used if the child is in immediate danger of hurting themselves or others. Trained individuals in the school would make the decision. A team approach is used as to making the determination. While School District No. 8 emphasizes that individuals don’t work alone, staff members are trained to respond. Behavior plan is for the child, and safety plan is for the staff.
Director Eaton will bring a new version back to the September 26 Policy and Governance Meeting. This should be a new policy, and not to change the existing policy.
e) Cold or Extreme Weather From May 16, 2017 Policy and Governance Committee of the Whole meeting:
Discussion took place regarding a Cold or Extreme Weather policy. It was noted that a policy may help when complaints are received. A policy may provide support when it comes to system shut downs. It was also noted to keep in mind ATLAS and Valhalla when setting a temperature or including exceptions. Vice-Chair Suttie will draft a policy statement for the June 27, 2017 meeting. DRAFT Discussion took place regarding the draft Cold or Extreme Weather policy. Two policies may be needed as this draft may not meet the needs of School District No. 8 with respect to hot and cold weather. The original concern came from children at a
Regular Board Agenda September 12, 2017 Page 76 school. Poverty is a challenge, and some children aren’t dressed appropriately for cold weather. Some parents wished for a warm place for students to go if they aren’t properly dressed for the weather. (Library, etc.)
Moved by M. Bennett, CUPE, seconded by Trustee Huscroft AND RESOLVED THAT:
The June 27, 2017 Policy and Governance Committee of the Whole meeting be extended for 10 minutes.
Discussion around children having an option to stay inside during cold or extreme weather. The importance of encouraging students to be outside was noted. Discussion around not noting a specific temperature due to the fact that some programs thrive on going out in cold weather.
Trustee Suttie will work on the Cold or Extreme Weather policy and it will be brought forward at the September 26, 2017 Policy and Governance Committee meeting.
f) Policy 213 – Maintenance of Order Policy sent for Field Testing on April 20, 2017, summary and Policy attached.
Moved by Superintendent Jones, seconded by Trustee Huscroft AND RESOLVED THAT:
It be recommended to the Board that Policy 213 – Maintenance of Order, BE APPROVED.
B. Information/Discussion Nil
BC HUMAN RIGHTS CODE AMENDMENT Moved by Trustee Lang, seconded by D. Sabourin, KLTF AND RESOLVED THAT:
The June 15, 2017 British Columbia Public School Employers Association Legislative Update relative to BC Human Rights Code Amendment BE RECEIVED for information.DRAFT
QUESTION PERIOD An opportunity to ask for clarification.
Regular Board Agenda September 12, 2017 Page 77 MEETING SCHEDULE The next Policy and Governance Committee of the Whole Meeting is scheduled for September 26, 2017 at Nelson Board Office.
ADJOURNMENT The meeting adjourned at 3:43 p.m.
Committee Chair Secretary-Treasurer
DRAFT
Regular Board Agenda September 12, 2017 Page 78
August 22, 2017
Ref: 195108 To: All Superintendents and Secretary Treasurers All School Districts
RE: Student Transportation Fund 2017/18
Dear Colleagues:
As you know, the Student Transportation Fund is continuing for the 2017/18 school year. For the 2017/18 school year, the funding can be used for the following purposes: • Reducing or eliminating rider fees • Enhancing safety and services to all students, including service improvements that will benefit First Nations students • Reducing ride times • Supporting affordability for families • Increasing the efficiency of your transportation service
You should have already have included this funding in your 2017/18 school district budget. The Ministry is currently reviewing the reporting requirements for the Student Transportation Fund. Should reporting be required for the 2017/18 school year, instructions will be included in the amended budget instructions, normally sent out in December.
If you have any questions about the Student Transportation Fund, please contact Director of Funding and Allocation, Jonathan Foweraker at [email protected].
Sincerely,
Kim Horn Executive Director
Attachment: Transportation Allocation Aug 2016
cc: Ian Aaron, Director School District Financial Reporting
Ted Cadwallader, Director Aboriginal Education
Ministry of Sector Resourcing and Service Mailing Address: Location: th Education Delivery Branch PO Box 9151 Stn Prov Govt 5 Floor, 620 Superior St Victoria BC V8W 9H1 Victoria BC V8V 1V2 Regular Board Agenda September 12, 2017 Page 79 Supplemental Transportation Allocation to School Districts Updated September 7, 2016
School District District Allocation
05 Southeast Kootenay 361,459 06 Rocky Mountain 369,399 08 Kootenay Lake 419,602 10 Arrow Lakes 42,675 19 Revelstoke 49,847 20 Kootenay‐Columbia 242,977 22 Vernon 361,094 23 Central Okanagan 600,000 27 Cariboo‐Chilcotin 739,024 28 Quesnel 274,209 33 Chilliwack 329,456 34 Abbotsford 313,969 35 Langley 260,000 36 Surrey 72,999 37 Delta 41,933 38 Richmond 21,608 39 Vancouver 53,423 40 New Westminster 6,073 41 Burnaby 24,841 42 Maple Ridge‐Pitt Meadows 185,990 43 Coquitlam 81,641 44 North Vancouver 40,566 45 West Vancouver 84,722 46 Sunshine Coast 380,465 47 Powell River 91,754 48 Sea to Sky 265,534 49 Central Coast 80,277 50 Haida Gwaii 149,851 51 Boundary 153,588 52 Prince Rupert 117,597 53 Okanagan Similkameen 209,099 54 Bulkley Valley 163,737 57 Prince George 687,663 58 Nicola‐Similkameen 170,292 59 Peace River South 441,458 60 Peace River North 425,785 61 Greater Victoria 20,027 62 Sooke 358,365 63 Saanich 280,000 64 Gulf Islands 328,264 67 Okanagan Skaha 167,035 68 Nanaimo‐Ladysmith 244,630 69 Qualicum 426,341 70 Alberni 71,717 71 Comox Valley 421,375 72 Campbell River 316,860 73 Kamloops/Thompson 666,817 74 Gold Trail 366,932 75 Mission 188,900 78 Fraser‐Cascade 184,576 79 Cowichan Valley 283,524 81 Fort Nelson 32,744 82 Coast Mountains 557,786 83 North Okanagan‐Shuswap 561,925 84 Vancouver Island West 57,593 85 Vancouver Island North 118,179 87 Stikine 51,181 91 Nechako Lakes 503,247 92 Nisga'a 130,091 93 Conseil scolaire francophone 150,415 Provincial Totals 14,803,131
Regular Board Agenda September 12, 2017 Page 80
August 8, 2017 VIA EMAIL 195310 To: Secretary Treasurers, Superintendents ALL School Districts
Dear Colleagues:
Further to the news release issued earlier this morning, the purpose of this letter is to confirm that tuition-free Adult Basic Education (ABE) is being restored within the K-12 sector, and will be fully-funded.
With respect to this morning’s announcement, I am pleased confirm the following details for your information: The previous policy changes that occurred in May 2015 are being reversed—restoring the ability of graduated adult learners to access tuition-free academic upgrading courses in addition to foundations courses (already tuition free). This policy change will take effect September 1, 2017. ABE funding will flow to school districts by way of Special Grant under Section 115.1(a) of the School Act – 50 percent of the funding will be provided when an adult enrols in an approved ABE course and the remaining 50 percent will be provided when that adult subsequently completes the course. It is acknowledged that school districts are already working hard to organize their classrooms and course offerings for the 2017/18 school year. In this context, the Ministry expects that implementation of this policy change will be gradual over the coming school year, as the system adjusts to this change. Over the coming school year, the list of approved academic upgrading courses may be updated to ensure that it aligns with the objectives outlined as part of the Learning Modernization Project.
If you require further clarification or have questions, please feel free to contact either myself or Jonathan Foweraker ([email protected]).
Sincerely,
Kim Horn Executive Director
Ministry of Sector Resourcing and Service Mailing Address: Location: th Education Delivery Branch PO Box 9151 Stn Prov Govt 5 Floor, 620 Superior St Victoria BC V8W 9H1 Victoria BC V8V 1V2 Regular Board Agenda September 12, 2017 Page 81
2017-08 September 5, 2017 By E-mail: One Page
Consultation Process: Review of Public Sector Employers’ Association Governance
The Public Sector Employers’ Council Secretariat (PSEC Secretariat) has today advised BCPSEA that the Minister of Finance, as the Minister responsible for the Public Sector Employers Act, is commencing a process to wind down the responsibilities of the Public Administrator and “…transition to a structure that continues to deliver good governance consistent with BCPSEA’s statutory mandate while restoring a more direct role for elected school trustees.”
The PSEC Secretariat has further advised that this process will include a focused consultation with all four of the major public sector employers’ associations:
. BCPSEA . the Health Employers’ Association of BC . the Post-Secondary Employers’ Association, and . the Community Social Services Employers’ Association
with a view to identifying potential enhancements to each of the’ employers’ association governance structures, constitutions and bylaws. The process does NOT include review of the statutory mandate of the employers’ associations, the conduct of public sector bargaining, or membership criteria for employers’ associations.
The PSEC Secretariat will engage in targeted consultations with relevant stakeholder groups in each sector to review potential governance structure changes. The consultation with respect to BCPSEA will be facilitated through the BC School Trustees Association (BCSTA). BCSTA has advised us they will be providing an information update to their members which will provide further detail, and will begin discussions with both the PSEC Secretariat and BCPSEA regarding the consultation process.
We are advised that the review and potential changes are intended to be completed prior to the next BCPSEA Annual General Meeting scheduled for late January 2018.
Questions If you have any questions, please contact Renzo Del Negro, BCPSEA CEO (604 730 4515; [email protected]) or any BCPSEA Government and School District Advisory Committee member.
400 – 1333 West Broadway, Vancouver BC V6H 4C1 Tel: 604.730.0739 Fax: 604.730.0787 www.bcpsea.bc.ca Regular Board Agenda September 12, 2017 Page 82 Appendix B
A Regular Open Meeting of the Board of Education of School District No. 8 (Kootenay Lake) was held at J.V. Humphries Elementary Secondary School, 500 – 6th Street, Kaslo, B.C. on Tuesday, June 27, 2017.
TRUSTEES PRESENT: H. Suttie, C. Bendig, R. Huscroft, D. Lang, B. Maslechko, S. Nazaroff, B. Wright
REGRETS: C. Beebe, Trustee K. Morris, Secretary-Treasurer
ALSO PRESENT: J. Jones, Superintendent of Schools L. Brown, Director of Operations B. Eaton, Director of Independent Learning Services D. Holitzki, Director of Human Resources L. Fehr, Director of Innovative Learning Services
MEDIA AND PUBLIC: D. Sabourin, KLTF D. Kunzelman, KLTF M. Bennett, CUPE B. Reimer, CUPE
VIA TELEPHONE: L. Trenaman, Chair
CALL TO ORDER Vice-Chair Suttie called the meeting to order at 5:00 p.m.
ACKNOWLEDGEMENT OF ABORIGINAL TERRITORY We acknowledge, respect and honour the First Nations in whose traditional territories the Kootenay Lake School District operates and all Aboriginal people residing within the boundaries of School District #8.
APPOINTMENT OF SECRETARY-TREASURER 16/17-337 Moved by Trustee WrightDraft, seconded by Trustee Nazaroff AND RESOLVED THAT: Superintendent Jones acting in place of the Secretary-Treasurer for the purpose of this Regular Board meeting.
INSERTIONS/DELETIONS TO PROPOSED AGENDA Add: 12. Correspondence: June 22, 2017 letter from Garry Jackman, Electoral Area A Director, Regional District of Central Kootanay, to Chair Trenaman, relative to Use of BC Bid for Creston Education Centre.
Regular Board Agenda September 12, 2017 Page 83 ADOPTION OF AGENDA 16/17-338 Moved by Trustee Lang, seconded by Trustee Huscroft AND RESOLVED THAT:
The Agenda for the June 27, 2017 meeting, BE ADOPTED, as amended.
RECEIVING PRESENTATIONS/DELEGATIONS Nil
OPPORTUNITY FOR COMMENTS BY THE PUBLIC Nil
ADOPTION OF MINUTES 16/17-339 Moved by Trustee Lang, seconded by Trustee Wright AND RESOLVED THAT:
The Regular Minutes from the June 13, 2017 meeting, BE ADOPTED.
FUTURE AND ACTION ITEM TRACKING
Trustee Nazaroff requested an update on Resolution 16/17-144 The Board direct staff to respond to S. Fidler, Chair, West Kootenay Permaculture Co –op, relative to Kootenay Food Centre Proposal letter of November 25, 2016, with potential meeting dates and questions; AND FURTHER that staff be directed to complete a doodle poll with potential meeting dates and an opportunity to formulate questions for the meeting.
Superintendent Jones reported that a response from the organization has never come regarding possible meeting dates.
Trustee Bendig requested information regarding Resolution 16/17-130 which appeared to be missing Future and Action Item Tracking.
Superintendent Jones reported that the resolution will be located and Future and Action Tracking will be updated.
RECEIPT OF RECORD OF CLOSED MEETING 16/17-340 Moved by Trustee Wright, seconded by Trustee Huscroft AND RESOLVED THAT:
The Record of the June 13, 2017 Closed Meeting, BE RECEIVED.
Regular Board Agenda September 12, 2017 Page 84 SUPERINTENDENT’S VERBAL UPDATE 16/17-341 Moved by Trustee Maslechko, seconded by Trustee Wright AND RESOLVED THAT:
The June 27, 2017 Superintendent’s verbal update, BE RECEIVED. - I appreciated the invitation and opportunity to attend Jewett School’s celebration of Canada’s Sesquicentennial birthday. The school brainstormed 150 “participaction” activities and have a booklet or checklist to keep track of how many they are able to do. The celebration I attended included a number of those activities, as well as a bbq, complete with red and white cupcakes and local entertainment. - I attended the Creston Teachers retirement celebration. This celebration has a long history and is attended not only by retirees and their supporters, but also by those who have retired in the past and who use this opportunity to reminisce about their careers and what they have been doing since. So, although only one of this year’s retirees chose to attend (Patti Hurford), the room was filled with many supporters and there was great energy. - Of course, throughout the District there have been a number of graduation ceremonies. Since our last Board Meeting I attended the L.V. Rogers, Mount Sentinel and J.V Humphries grads. During this time we also celebrated at PCSS, attended by Director Holitzki, Crawford Bay and Creston Homelinks, attended by Director Eaton. - Last Tuesday I was pleased to represent our District to meet with the West Kootenay Teacher Preparation program consortium and also to participate in a panel discussion with other superintendents from the region. - In closing I would like to thank the Board for your leadership and governance over this year. It is a privilege to work with you; I admire your commitment and passion and your consistent desire to focus on meeting the needs of our students. I wish you all a happy and safe summer and look forward to starting the 2017-2018 school year with you in the Fall.
CORRESPONDENCE Moved by Trustee Bendig, seconded by Trustee Maslechko AND RESOLVED THAT:
The June 22, 2017 letter from Garry Jackman, Electoral Area A Director, Regional District of Central Kootanay, to Chair Trenaman, relative to Use of BC Bid for Creston Education Centre BE RECEIVED AND RESOLVED THAT a letter of response will be written from the Board emphasizing points made in recent public statement.
Regular Board Agenda September 12, 2017 Page 85
OLD BUSINESS A. Action Nil
B. Information/Discussion Nil
EDUCATION A. Action a) French Advisory Committee Minutes
16/17-342 Moved by Trustee Nazaroff, seconded by Trustee Huscroft AND RESOLVED THAT:
The DRAFT May 23, 2017 French Advisory Committee Minutes, BE RECEIVED.
b) Education Committee of the Whole Minutes 16/17-343 Moved by Trustee Bendig, seconded by Trustee Nazaroff AND RESOLVED THAT:
The DRAFT May 30, 2017 Education Committee of the Whole Minutes, BE RECEIVED.
Trustee Bendig: There are some attachments to the minutes – I want to pass on my apologies; I had intended to have a more thorough report – which will be advanced in September.
c) Aboriginal Education Advisory Committee Minutes 16/17-344 Moved by Trustee Huscroft, seconded by Trustee Nazaroff AND RESOLVED THAT:
The DRAFT May 31, 2017 Aboriginal Education Advisory Committee Minutes, BE RECEIVED.
Trustee Nazaroff: The committee is very supportive of the input and leadership of Superintendent Jones.
Trustee Bendig: What will the work of the Aboriginal Education Principal be?
Regular Board Agenda September 12, 2017 Page 86 Superintendent Jones; The Aboriginal Education Principal will pick up the work currently being done by Kathy Speirs.
Trustee Bendig: Will Aboriginal Education stay in the office of the Superintendent?
B. Information/Discussion a) New Curriculum Update Superintendent Jones provided the June 27, 2017 New Curriculum Update.
FINANCE AND OPERATIONS A. Action a) Budget Stakeholder Engagement Committee Minutes 16/17-345 Moved by Trustee Lang, seconded by Trustee Maslechko AND RESOLVED THAT:
The DRAFT June 13, 2017 Budget Stakeholder Engagement Committee Minutes, BE RECEIVED.
b) Finance and Operations Committee of the Whole Minutes 16/17-346 Moved by Trustee Huscroft, seconded by Trustee Wright AND RESOLVED THAT:
The DRAFT June 13, 2017 Finance and Operations Committee of the Whole Minutes, BE RECEIVED.
c) Joint Safety Advisory Council 16/17-347 Moved by Trustee Maslechko, seconded by Trustee Wright AND RESOLVED THAT:
The DRAFT May 25, 2017 Joint Safety Advisory Council Minutes, BE RECEIVED.
d) 2018-2019 Capital Plan Submission 16/17-348 Moved by Trustee Wright, seconded by Trustee Lang AND RESOLVED THAT:
The Board of Education of School District No. 8 (Kootenay Lake) approve the Capital Plan, as outlined on the attached summary.
Regular Board Agenda September 12, 2017 Page 87 e) Salmo Elementary School Closure Deferral Date 16/17-349 Moved by Trustee Trenaman, seconded by Trustee Wright AND RESOLVED THAT:
WHEREAS, the Board of Education of School District No. 8 (Kootenay Lake) adopted School Closure Bylaw No. 2 -2016 “Salmo Elementary School” to permanently close Salmo Elementary School effective June 30, 2017, unless deferred by the Board to a date no later than June 30, 2019,
And Whereas the Board wishes to defer closure of Salmo Elementary School,
Be it resolved that the closure of Salmo Elementary School, Facility No. 807011, located at 650 Glendale Avenue, Salmo BC be deferred to June 30, 2018 unless further deferred by the Board to a date not later than June 30, 2019, or unless School Closure Bylaw No. 2 - 2016 “Salmo Elementary School” is repealed or amended.
f) Trafalgar Middle School Closure Deferral Date 16/17-350 Moved by Trustee Wright, seconded by Trustee Lang AND RESOLVED THAT:
WHEREAS, the Board of Education of School District No. 8 (Kootenay Lake) adopted School Closure Bylaw No. 3-2016 “Trafalgar Middle School” to permanently close Trafalgar Middle School effective June 30, 2017, unless deferred by the Board to a date no later than June 30, 2019,
And Whereas the Board wishes to defer closure of Trafalgar Middle School,
Be it resolved that the closure of Trafalgar Middle School, Facility No. 807005, located at 1201 Josephine Street, Nelson, BC be deferred to June 30, 2018 unless further deferred by the Board to a date not later than June 30, 2019, or unless School Closure Bylaw No. 3-2016 “Trafalgar Middle School” is repealed or amended.
Regular Board Agenda September 12, 2017 Page 88 B. Information/Discussion a) May 2017 Adjusted Funding Allocations 16/17-351 Moved by Trustee Wright, seconded by Trustee Huscroft AND RESOLVED THAT:
The June 16, 2017 letter from Jonathan Foweraker, Director Funding and Allocation Unit, Ministry of Education, to School District No. 8 relative to May 2017 Adjusted Funding Allocations BE RECEIVED for information.
b) Classroom Enhancement Fund – Staffing and Overhead Submission 16/17-352 Moved by Trustee Wright, seconded by Trustee Lang AND RESOLVED THAT:
The June 21, 2017 letter from Kim Horn, Executive Director, Ministry of Education to School District No. 8 Superintendent and Secretary-Treasurer relative to Classroom Enhancement Fund – Staffing and Overhead Submission BE RECEIVED for information.
POLICY AND GOVERNANCE A. Action a) Policy 213 – Maintenance of Order 16/17-353 Moved by Trustee Huscroft, seconded by Trustee Wright AND RESOLVED THAT:
Policy 213 – Maintenance of Order, BE APPROVED.
B. Information/Discussion Nil
HUMAN RESOURCES A. Action Nil
B. Information/Discussion Nil
MISCELLANEOUS A. Action Nil
Regular Board Agenda September 12, 2017 Page 89 B. Information/Discussion a) BCSTA Kootenay Boundary Branch AGM September 15-17, 2017 Ainsworth Hot Springs Ainsworth, BC
b) BCSTA Provincial Council Motion Submission Deadline September 22, 2017
c) Ministry of Education – BCSTA 2017 Partner Liaison Meeting October 25, 2017 Hilton Vancouver Airport Hotel Richmond, BC
d) BCSTA Provincial Council October 27/28, 2017 Morris J. Wosk Centre for Dialogue Vancouver, BC
e) BCSPEA Symposium November 2/3, 2017 Coast Coal Harbour Hotel Vancouver, BC
f) BCSTA Trustee Academy November 23/24/25, 2017 Sheraton Vancouver Airport Hotel Richmond, BC
TRUSTEE VERBAL REPORTS
Trustee Nazaroff: Attended Mt. Sentinel Graduation; it was wonderful to see grandparents there to see grandchildren graduate; and those same grandparents also attended Mt. Sentinel. Thinking back to last year and everything the students went through – last year’s grad class had a rep come forward; they had been working together with this year’s grad class to raise $8,000 for the Legacy Fund with a specific goal that it go to Mental Wellness. The representative from the Legacy Fund said this initiative is unprecedented.
Trustee Trenaman: Took the opportunity to commend the Board for the work that they have done this year. For the time and commitment that you have put in. I would like to thank our Board Office staff, our classrooms, busses, maintenance shops for a good solid year supporting our students. I hope that each of you have
Regular Board Agenda September 12, 2017 Page 90 the best summer you have ever had. I also wanted to mention DPAC and our other stakeholder groups.
Trustee Lang: Attended 150 year celebration at Jewett last week. I attended the volunteer appreciation event here last week. I attended the JVH Grad, Scholarship Tea and Banquet that followed. I will be attending the Awards ceremony tomorrow.
Trustee Bendig: Had the privilege to be part of the LVR Grad; my favorite part of being a trustee is having the opportunity to look at each student in the eye as they cross the stage. I appreciate how the community comes together to celebrate the grads – and during the ceremony there was about $260,00 worth of scholarships. There were some themes that emerged in the speeches; one of those that really hit was the opportunity that our students have come from in terms of having a K- 12 system available for them and having the whole world now available to them. There are many kids around the world that can’t provide the opportunity we can provide for our students. Another thing that came through was the connectedness to the community; it takes everybody to get those kids from K-12. The other piece I want to take the opportunity to bring up is regarding Alvin Dunic – it is becoming more of a mystery every day. It is incumbent on all of us that we keep talking about it, share his poster; it is scary that a respected father, community member, teacher can disappear without a trace.
Trustee Wright: I attended a Salmo Rec Commission meeting. There was a good turnout.
Trustee Suttie: Attended the PCSS grad celebration. It was a very nice event. I enjoyed myself and I am appreciative that Trustee Huscroft had to cancel – it gave me the opportunity to attend and was a good reminder of why we do what we do. The hopes and dreams of the next generation laid out in front of you. Providing the best public education we can is significant.
QUESTION PERIOD An opportunity to ask for clarification.
M. Bennett, CUPE: It has been a really good year.
MEETING SCHEDULE The next Regular Board Meeting is scheduled for September 12, 2017 at Nelson Board Office.
Regular Board Agenda September 12, 2017 Page 91 ADJOURNMENT The meeting adjourned at 5:49 p.m.
Chair Secretary-Treasurer
Regular Board Agenda September 12, 2017 Page 92 Appendix C
SCHOOL DISTRICT NO. 8 (KOOTENAY LAKE) RECORD OF JUNE 23, 2017 SPECIAL CLOSED MEETING
CALL TO ORDER – 12:32 p.m.
APPOINTMENT OF SECRETARY-TREASURER
CLOSED MEETING PROCESS
ADOPTION OF AGENDA
HUMAN RESOURCES Action - Personnel
ADJOURNMENT – 12:56 p.m.
Regular Board Agenda September 12, 2017 Page 93 SCHOOL DISTRICT NO. 8 (KOOTENAY LAKE) RECORD OF JUNE 27, 2017 SPECIAL CLOSED MEETING
CALL TO ORDER – 1:34 p.m.
APPOINTMENT OF SECRETARY-TREASURER
CLOSED MEETING PROCESS
ADOPTION OF AGENDA
CORRESPONDENCE
POLICY AND GOVERNANCE Action – Legal
HUMAN RESOURCES Information - Legal Information - Personnel
ADJOURNMENT – 1:52 p.m.
Regular Board Agenda September 12, 2017 Page 94
SCHOOL DISTRICT NO. 8 (KOOTENAY LAKE) RECORD OF JULY 5, 2017 SPECIAL CLOSED MEETING
CALL TO ORDER – 3:01 p.m.
CLOSED MEETING PROCESS
ADOPTION OF AGENDA
HUMAN RESOURCES Action - Personnel
ADJOURNMENT – 3:13 p.m.
Regular Board Agenda September 12, 2017 Page 95 Appendix D
Report to the Board of Education— Communication of audit strategy and results
School District No. 8 (Kootenay Lake) For the year ended June 30, 2017
Regular Board Agenda September 12, 2017 Page 96 School District No. 8 (Kootenay Lake) 570 Johnstone Road Nelson BC V1L 6J2
September 8, 2017
To the members of the Board of Education of School District No. 8 (Kootenay Lake):
We are pleased to report that we have now substantially completed our audit of the financial statements of School District No. 8 (Kootenay Lake) (the “District”) for the year ended June 30, 2017. We enclose our Report to the Board of Education – Communication of audit strategy and results as a means to engage in effective two-way communication with you regarding our financial statement audit. This communication will assist the Board of Education in understanding our overall audit strategy and results of audit procedures and includes comments on misstatements, significant accounting policies, sensitive estimates and other matters.
This communication has been prepared to comply with the requirements outlined in CAS 260 Communication with those Charged with Governance. The information in this document is intended solely for the information and use of the Board of Education and management. It is not intended to be distributed or used by anyone other than these specified parties.
We express our appreciation for the cooperation and assistance received from the management and staff of the District during the course of our audit.
If you have any particular comments or concerns, please do not hesitate to raise them at our scheduled meeting.
Yours sincerely,
Grant Thornton LLP Tyler Neels, CPA, CA Partner
TJN:jnw:ps Partners Kevin Crookes, CPA, CA, CBV, CFE Paul F.S. Gallo, CPA, CA Enc. Bryn Gilbert, CPA, CA, CBV Tyler Neels, CPA, CA Anne C. Postlewaite, CPA, CA Kevin Santos, CPA, CA Principals Rob Collins, CPA, CA, CPA (North Dakota)Regular, CGMA (USA) Board Agenda September 12, 2017 Page 97 Gary Schlenker, CPA, CGA
Contents
Page Achieving effective governance 2 Quality control and independence 3 Our audit approach 4 Status of the audit 8 Audit results 9 Reportable matters 10 Client service team 12 Technical updates 13
Appendices Appendix A – Draft independent auditors’ report Appendix B – Draft management representation letter
Regular Board Agenda September 12, 2017 Page 98 Achieving effective governance
There are several fundamental components of effective governance. The Board of Education plays a key role in achieving strong governance, particularly with respect to financial reporting.
The Board of Roles in ensuring strong financial reporting Education helps set the tone for the organization by Role of the Help set the tone for the organization by emphasizing honesty, ethical behaviour and fraud emphasizing Board of Education prevention honesty, ethical Oversee management, including ensuring that management establishes and maintains behaviour and fraud internal controls to provide reasonable assurance regarding reliability of financial reporting prevention Recommend the nomination and compensation of external auditors Directly oversee the work of the external auditors including reviewing, discussing and approving audit plan Review and approve annual financial statements
Role of Prepare financial statements in accordance with Section 23.1 of the Budget Transparency Management and Accountability Act of the Province of British Columbia (“Section 23.1”) Design, implement and maintain effective internal controls over financial reporting processes Exercise sound judgment in selecting and applying critical accounting principles Safeguard assets Prevent, detect and correct errors Provide representations to external auditors Assess quantitative and qualitative impact of misstatements discovered during the audit on preparation of the financial statements
Role of Provide an audit opinion that the financial statements are in accordance with Section 23.1 of Grant Thornton LLP the Budget Transparency and Accountability Act of the Province of British Columbia (“Section 23.1”) Conduct our audit in accordance with Canadian Auditing Standards Maintain independence and objectivity Be a resource to the Board of Education and management Establish an effective two-way communication with the Board of Education, to report matters of interest to them and obtain their comments on audit risk matters
Regular Board Agenda September 12, 2017 Page 99 Quality control and independence
Quality control Grant Thornton LLP Grant Thornton LLP has a robust quality control program that forms a core part of our client service. has a robust quality control program We combine internationally developed audit methodology, advanced technology, rigorous review procedures, mandatory professional development requirements, and the use of specialists to deliver high quality audit services to our clients. In addition to our internal processes, we are subject to inspection and oversight by standard setting and regulatory bodies. We are proud of our firm’s approach to quality assurance and would be pleased to discuss any aspect with you at your convenience.
Independence We have a rigorous process where we continually monitor and maintain our independence. We are required by Canadian independence requirements to communicate this annually to the Board of Education of the District. The process of maintaining our independence includes, but is not limited to:
Identification of threats to our independence and putting into place safeguards to mitigate those threats. For example, we evaluate the independence threat of any non-audit services provided to the District. Confirming the independence of our engagement team members.
We have identified no information regarding our independence that in our judgement should be brought to your attention.
Ministry instructions The Ministry of Education annually provides instructions to school districts related to their financial statement and financial reporting package. We are available, if requested, to assist management, where appropriate, in the assessment and evaluation of any related instructions provided by the Ministry of Education, and the impact they may have on the District’s financial reporting.
Regular Board Agenda September 12, 2017 Page 100 Our audit approach
An understanding of the District and your operations drives the Grant Thornton LLP audit approach. The audit methodology is risk based and specifically tailored to the District as depicted below:
Evaluating Testing accounts Concluding Planning Assessing risk internal controls and transactions and reporting
Phase Our approach
1. Planning We update our understanding of your operations, internal controls and information systems. We plan the audit timetable together.
2. Assessing We use our knowledge gained from the Planning phase to assess financial reporting risks. risk We customize our audit approach to focus our efforts on key areas.
3. Evaluating We evaluate the design of controls you have implemented over financial reporting risks. internal We identify areas where our audit could be more effective or efficient by taking an approach that includes testing the controls controls. We provide you with information about the areas where you could potentially improve your controls.
4. Testing We perform test of balances and transactions. accounts and We use technology and tools, including data interrogation tools, to perform this process in a way that enhances transactions effectiveness and efficiency.
5. Concluding We conclude on the sufficiency and appropriateness of our testing. and reporting We finalize our report and provide you with our observations and recommendations.
Our tailored audit approach results in procedures designed to respond to an identified risk. The greater the risk of material misstatement associated with the account, transaction or balance, the greater audit emphasis placed in terms of audit verification and analysis.
Throughout the execution of the audit approach, we will maintain our professional scepticism, recognizing the possibility that a material misstatement due to fraud could exist not withstanding our past experiences with the District or our beliefs about management’s honesty and integrity.
Regular Board Agenda September 12, 2017 Page 101 Internal control Our audit includes gaining an understanding of the District’s internal control over financial reporting. Our understanding focused on processes associated with the identified financial statement risk areas (see below). The audit team used this understanding to determine the nature, extent and timing of our audit procedures.
Note that the auditor’s objectives with regards to internal control are different from those of management and those charged with governance. For example, we primarily target controls that relate to financial reporting and not those that relate to the District’s operations or compliance which may also be relevant to the District's objectives. Therefore, management and those charged with governance cannot solely rely on our findings to discharge their responsibilities in this area.
See the Reportable matters section for our internal control findings.
Significant audit areas During the planning process, we identify significant cycles which contain critical assertions. Significant cycles are those which involve an ongoing process that records a large number of transactions. Each cycle has a number of assertions, such as existence, completeness and valuation. The same degree of risk of material misstatement does not necessarily apply to all assertions within a significant cycle. Therefore, our judgement as to significant cycles was further refined to the assertion level within a critical cycle. The critical assertions within each significant cycle are defined as those likely to have the most risk of a material misstatement. Our greatest audit effort was directed at those significant cycles and critical assertions. Designating a cycle’s assertion as critical does not necessarily mean that problems are anticipated, and areas may be so identified even though no major problems are expected.
Risk assessment Our risk assessment process has identified the following areas where we focused greater audit attention:
Risk Area Planned Audit Procedures
Employee compensation Perform review of controls in order to reduce our year end substantive procedures, perform analytical review procedures of employees and employee compensation by bargaining unit, perform detailed tests of employee compensation source documents including timesheets and employee files to verify pay rates and total compensation.
Grant revenues Obtain grant confirmations, perform reconciliations against amounts received and amounts recognized as revenue.
School generated funds Review a sample of bank reconciliations, review internal audit reports issued during the year, analytical review of transactions by School, tests of source documents for school generated revenues and expenses.
Tuition and fee revenues Perform substantive analytical procedures on tuition revenue recognized during the year, review the deferred revenue schedule to ensure amounts received were appropriately deferred to the period they applied to.
Tangible capital assets Perform detailed testing of continuity schedule, discuss process and capital projects with management, test a sample of capital projects for appropriate approvals, agree the increases in deferred capital revenue to grant revenue received.
Regular Board Agenda September 12, 2017 Page 102 Materiality The purpose of our audit is to provide an opinion as to whether your financial statements are prepared, in all material respects, in accordance with the accounting requirements of Section 23.1 of the Budget and Transparency Act of the Province of British Columbia as of June 30, 2017. Therefore, materiality is a critical auditing concept and as such we apply it in all stages of the engagement.
The concept of materiality recognizes that an auditor cannot verify every balance, transaction or judgment made in the financial reporting process. During audit planning, we made a preliminary assessment of materiality for purposes of developing our audit strategy, including the determination of the extent of our audit procedures. During the completion stage, we consider not only the quantitative assessment of materiality, but also qualitative factors, in assessing the impact on the financial statements, our audit opinion and the matters brought to your attention.
Fraud risk factor considerations Fraud can occur in We are responsible for planning and performing the audit to obtain reasonable assurance as to whether any entity, at any time, and can be the financial statements are free of material misstatement caused by error or by fraud. Our perpetrated by anyone. responsibility includes: The identification and assessment of the risks of material misstatement of the financial statements due to fraud through procedures including discussions amongst the audit team and specific inquires of management; To obtain sufficient appropriate audit evidence to respond to the fraud risks noted; and To respond appropriately to any fraud or suspected fraud identified during the audit.
We would like to With this regard, we are required to communicate with you on fraud-related matters, including: obtain your input on these matters. Obtaining an understanding of how you exercise oversight of management's processes for identifying and responding to the risks of fraud in the District and the internal control that management has established to mitigate these risks. Inquire whether you have knowledge of any actual, suspected or alleged fraud affecting the District.
The following provides a summary of some of the fraud related procedures performed during the audit: Test the appropriateness of journal entries recorded in the general ledger and other adjustments made in the preparation of the financial statements. Review accounting estimates for biases. Evaluate the business rationale (or the lack thereof) for significant transactions that are or appear to be outside the normal course of business.
Regular Board Agenda September 12, 2017 Page 103 Professional scepticism Professional scepticism is a questioning state of mind. We will maintain our professional scepticism throughout the audit, recognizing the possibility that a material misstatement due to fraud could exist not withstanding our past experiences with the District or our beliefs about management’s honesty and integrity.
It is presumed in the evaluation of audit evidence for sufficiency and appropriateness that we will apply professional scepticism. Specific matters that may put into question our audit evidence include the following: Investigation of any inconsistencies and vague or implausible management responses identified in our inquiry procedures; Lack of corroboration available for managements responses; Conflicting or missing audit evidence; and Indications that a document used as audit evidence may not be authentic.
We would like to Laws and regulations obtain your input on these matters. One of the auditor’s objectives in the audit is to perform specified audit procedures to help identify instances of non-compliance with laws and regulations that may have a material effect on the financial statements. We would like to know if you are aware of instances of the District not being in compliance with laws and regulations.
Use of experts During our audit, we placed reliance on independent third party experts for future employee benefits. Based on information provided by management, the actuary calculates the District’s liability related to future employee benefits. We audit the inputs but rely on the expertise of the actuary to ensure that the liability is appropriately valued.
Regular Board Agenda September 12, 2017 Page 104 Status of the audit
We have substantially completed our audit of the financial statements of the District for the year ended June 30, 2017 and the results of that audit are included in this report.
We have attached our draft independent auditors’ report in Appendix A. We will finalize the report once the Board of Education approves the financial statements. The following items were outstanding as at the date of this report: Approval of the financial statements by the Board of Education; Receipt of signed management representation letter (draft has been attached as Appendix B); and Inquiries regarding subsequent events.
Office of the Auditor General of British Columbia The Office of the Auditor General audits the Summary Financial Statements of the Province of British Columbia which include the financial information of the District. As part of their audit of the Province’s Summary Financial Statements, they require us as auditors of the entity to provide copies of certain documents and confirm certain matters to them by November 13, 2017. This includes:
A copy of the School District’s audited financial statements approved by the Board of Education; A copy of our assessment of financial statement engagement risk; A copy of our planning and audit findings reports issued to the Board of Education; A copy of our internal control letter with management’s response; A copy of unadjusted differences (other than misclassifications) of $1 million or greater and unadjusted differences that are misclassification or for note disclosures of $5 million or greater; and Our assessment of the impact of accounting for Non-Provincial restricted contributions in accordance with the Restricted Contributions Regulation as compared to Public Sector Accounting Standards for amounts exceeding $1 million.
Regular Board Agenda September 12, 2017 Page 105 Audit results
Assessment of internal control Our assessment of internal control, the planned extent of audit work related to internal control, the effect of any control reliance on year end procedures, and our risk assessments determined the nature, extent and timing of our procedures. Our interim work included a review of the internal control environment in further detail to support our risk assessments. Based on our assessment and review, we determined that we could place reliance on the District’s overall system of internal controls for the current year.
Computer environment controls As part of our systems testing, we assessed and reviewed the District’s computer environment controls. Computer environmental controls consist of those high level controls over the District’s computerized systems that cover the security, management, operation, program development/maintenance, and continuity of those systems. An assessment of these controls was necessary for us to achieve optimal audit efficiency and to enable us to assess control risk at below maximum. Based on the results of our review, we determined that we were able to rely on the computer control environment as part of our audit.
Summary of misstatements Our audit did not identify any misstatements which were adjusted in the financial statements.
Non-trivial misstatements noted during the course of our audit, but not adjusted in the financial statements, were as follows:
Increase (decrease) of: Fund Unadjusted misstatements Assets Liabilities Earnings Balance
To accrue liability for remaining radon restoration costs. $ - $ 100,000 $ (100,000) $ -
To adjust deferred capital revenue for amortization error. - (87,390) (4,638) 92,028
To adjust deferred revenue recorded in accounts receivable. 39,450 39,450 - -
Total unadjusted misstatements $ 39,450 $ 52,060 $ (104,638) $ 92,028
We have discussed the unadjusted misstatements with management and requested that the identified amounts be adjusted. The amounts have not been adjusted as management believes they are not material to the financial statements of the District.
Summary of disclosure matters Our audit did not identify any disclosure misstatements.
Regular Board Agenda September 12, 2017 Page 106 Reportable matters
Significant findings Considerations and results
Significant transactions There were no significant transactions noted in the year.
Internal control Management is responsible for the design and operation of an effective system of internal control that provides reasonable assurance that the accounting system provides timely, accurate and reliable financial information, and safeguards the assets of the District. Through our role as auditors of your financial statements we possess an understanding of the entity and its environment, including internal control. However, a financial statement audit is not designed to provide assurance on internal control. Professional standards do require us to communicate to the Board significant deficiencies and material weaknesses in internal control that have come to our attention in the course of performing the audit. During the course of performing our audit, we did not identify any material weaknesses in the District’s system of internal control. However, deficiencies in the areas of segregation of duties and operations were noted. Our observations, comments and recommendations on these matters have been provided in a separate internal control letter.
Significant new There were no significant new accounting policies noted in the year. accounting policies
Sensitive accounting During the course of our audit, we noted the following significant sensitive accounting estimates and disclosures estimates and disclosures:
amount of employee future benefits; impairment of assets; and estimation of useful life of tangible capital assets and the related amortization of tangible capital assets and deferred capital revenue. As a result of our audit work related to these estimates, nothing came to our attention that would lead us to believe that the estimates were materially misstated.
Related party transactions During the course of our audit, no transactions were noted that were not in the normal not in the normal course course of operations that involve significant judgments made by management of operations concerning measurement or disclosure.
Regular Board Agenda September 12, 2017 Page 107 Significant findings Considerations and results
Cooperation during the We report that we received cooperation from management and the employees of the audit District. To our knowledge, we were provided access to all necessary records and other documentation and any issues that arose as a result of our audit were discussed with
management and have been resolved to our satisfaction.
Consultations with other To our knowledge, management did not seek the advice or opinion of other external accountants accountants on financial reporting or accounting matters.
Fraud and illegal acts Our audit procedures did not reveal any fraud or illegal acts.
Other matters We are not aware of any other matters that require the attention of the Board of Education before they recommend approval of the financial statements.
Regular Board Agenda September 12, 2017 Page 108 Client service team
We have assembled a team of outstanding professionals to demonstrate our commitment to quality and service to the District.
Engagement member Role Phone Email
Tyler Neels Engagement partner 250-712-6853 [email protected]
Josh Widmann Audit manager 250-712-6834 [email protected]
Riley McLennan Senior accountant 250-712-6884 [email protected]
Alex Little Accountant 250-712-6865 [email protected]
Regular Board Agenda September 12, 2017 Page 109 Technical updates
Accounting standards There are no new accounting standards issued by the Accounting Standards Board which may affect the District in future years which have not already been previously communicated to you.
Auditing standards There are no new auditing standards issued by the Auditing and Assurance Standards Board that may change the nature, timing and extent of our audit procedures on the District and our communication to those charged with governance which have not already been previously communicated to you.
Regular Board Agenda September 12, 2017 Page 110 Appendix A – Draft independent auditors’ report
Regular Board Agenda September 12, 2017 Page 111 Grant Thornton LLP Independent auditors’ report 200 - 1633 Ellis Street Kelowna, BC V1Y 2A8
T (250) 712-6800 (800) 661-4244 (Toll Free) F (250) 712-6850 www.GrantThornton.ca To the Board of Education of School District No. 8 (Kootenay Lake) and the Ministry of Education:
We have audited the accompanying financial statements of School District No. 8 (Kootenay Lake), which comprise the statement of financial position as at June 30, 2017 and the statement of operations, statement of changes in net financial assets (debt) and statement of cash flows 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 of these financial statements in accordance with the accounting requirements of Section 23.1 of the Budget Transparency and Accountability Act of the Province of British Columbia 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 District’s preparation 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 District’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 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 of School District No. 8 (Kootenay Lake) for the year ended June 30, 2017 are prepared, in all material respects, in accordance with the accounting requirements of Section 23.1 of the Budget Transparency and Accountability Act of the Province of British Columbia.
Regular Board Agenda September 12, 2017 Page 112
Emphasis of matter Without modifying our opinion, we draw attention to Note 2 to the financial statements, which describes the basis of accounting and the significant differences between such basis of accounting and Canadian public sector accounting standards.
Other matters Our audit was conducted for the purposes of forming an opinion on the financial statements taken as a whole. The supplementary information included in Schedules 1 through 4 is presented for purposes of additional information and is not a required part of the financial statements. Such information has been subject to the auditing procedures applied, only to the extent necessary to express an opinion in the audit of the financial statements taken as a whole.
Kelowna, Canada September 12, 2017 Chartered Professional Accountants
Regular Board Agenda September 12, 2017 Page 113 Appendix B – Draft management representation letter
Regular Board Agenda September 12, 2017 Page 114 SCHOOL DISTRICT NO. 8 (KOOTENAY LAKE) 570 Johnstone Road Nelson BC V1L 6J2
September 12, 2017
Grant Thornton LLP Chartered Professional Accountants 200 - 1633 Ellis Street Kelowna BC V1Y 2A8
Dear Sir/Madam:
We are providing this letter in connection with your audit of the financial statements of School District No. 8 (Kootenay Lake) (“the District”) for the year ended June 30, 2017 for the purpose of expressing an opinion as to whether the financial statements are prepared and the financial position, results of operations, and cash flows of the District are reported, in all material respects, in accordance with the accounting requirements of Section 23.1 of the Budget Transparency and Accountability Act of the Province of British Columbia (“Section 23.1”).
We acknowledge that we have fulfilled our responsibilities for the preparation of the financial statements in accordance with Section 23.1 and for the design and implementation of internal controls to prevent and detect fraud and error. We have assessed the risk that the financial statements may be materially misstated as a result of fraud, and have determined such risk to be low. Further, we acknowledge that your examination was planned and conducted in accordance with Canadian generally accepted auditing standards (GAAS) so as to enable you to express an opinion on the financial statements. We understand that while your work includes an examination of the accounting system, internal controls and related data to the extent you considered necessary in the circumstances, it is not designed to identify, nor can it necessarily be expected to disclose, fraud, shortages, errors and other irregularities, should any exist.
Certain representations in this letter are described as being limited to matters that are material. An item is considered material, regardless of its monetary value, if it is probable that its omission from or misstatement in the financial statements would influence the decision of a reasonable person relying on the financial statements.
We confirm, to the best of our knowledge and belief, as of September 12, 2017, the following representations made to you during your audit.
Financial statements 1. The financial statements referred to above that present the financial position of the District as at June 30, 2017 and the results of its operations and its cash flows for the year then ended are prepared, in all material aspects, in accordance with Section 23.1, as agreed to in the terms of the audit engagement.
Completeness of information 2. We have made available to you all financial records and related data and all minutes of the meetings of the Board of Education, as agreed in the terms of the audit engagement. Summaries of actions of recent meetings for which minutes have not yet been prepared have been provided to you. All significant board actions are included in the summaries.
Regular Board Agenda September 12, 2017 Page 115 3. We have provided you with unrestricted access to persons within the District from whom you determined it necessary to obtain audit evidence.
4. There are no material transactions that have not been properly recorded in the accounting records underlying the financial statements.
5. There were no restatements made to correct a material misstatement in the prior period financial statements that affect the comparative information.
6. We are unaware of any known or probable instances of non-compliance with the requirements of regulatory or governmental authorities, including their financial reporting requirements.
7. We are unaware of any violations or possible violations of laws or regulations the effects of which should be considered for disclosure in the financial statements or as the basis of recording a contingent loss.
8. We have disclosed to you all known deficiencies in the design or operation of internal control over financial reporting of which we are aware.
9. We have identified to you all known related parties and related party transactions, including sales, purchases, loans, transfers of assets, liabilities and services, leasing arrangements guarantees, non- monetary transactions and transactions for no consideration.
10. You provided a non-audit service by assisting us with drafting the financial statements and related notes. In connection with this non-audit service, we confirm that we have made all management decisions and performed all management functions, have the knowledge to evaluate the accuracy and completeness of the financial statements, and accept responsibility for such financial statements.
Fraud and error 11. We have no knowledge of fraud or suspected fraud affecting the District involving management; employees who have significant roles in internal control; or others, where the fraud could have a non-trivial effect on the financial statements.
12. We have no knowledge of any allegations of fraud or suspected fraud affecting the District’s financial statements communicated by employees, former employees, analysts, regulators or others.
13. We acknowledge our responsibility for the design, implementation and maintenance of internal control to prevent and detect fraud.
14. We believe that the effects of the uncorrected financial statement misstatements summarized in the accompanying schedule are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
Recognition, measurement and disclosure 15. We believe that the significant assumptions used by us in making accounting estimates, including those used in arriving at the fair values of financial instruments as measured and disclosed in the financial statements, are reasonable and appropriate in the circumstances.
Regular Board Agenda September 12, 2017 Page 116 16. We have no plans or intentions that may materially affect the carrying value or classification of assets and liabilities, both financial and non-financial, reflected in the financial statements.
17. All related party transactions have been appropriately measured and disclosed in the financial statements.
18. The nature of all material measurement uncertainties has been appropriately disclosed in the financial statements, including all estimates where it is reasonably possible that the estimate will change in the near term and the effect of the change could be material to the financial statements.
19. All outstanding and possible claims, whether or not they have been discussed with legal counsel, have been disclosed to you and are appropriately reflected in the financial statements.
20. All liabilities and contingencies, including those associated with guarantees, whether written or oral, have been disclosed to you and are appropriately reflected in the financial statements.
21. All “off-balance sheet” financial instruments have been properly recorded or disclosed in the financial statements.
22. With respect to environmental matters: a) at year end, there were no liabilities or contingencies that have not already been disclosed to you; b) liabilities or contingencies have been recognized, measured and disclosed, as appropriate, in the financial statements; and c) commitments have been measured and disclosed, as appropriate, in the financial statements.
23. The District has satisfactory title to (or lease interest in) all assets, and there are no liens or encumbrances on the District’s assets nor has any been pledged as collateral.
24. We have disclosed to you, and the District has complied with, all aspects of contractual agreements that could have a material effect on the financial statements in the event of non-compliance, including all covenants, conditions or other requirements of all outstanding debt.
25. The Goods and Services Tax (GST) transactions recorded by the District are in accordance with the federal and provincial regulations. The GST liability/receivable amounts recorded by the District are considered complete
26. Employee future benefit costs, assets, and obligations have been determined, accounted for and disclosed in accordance with the requirements of Section PS 3255 Post-employment benefits, compensated absences and termination benefits of the CPA Canada Handbook – Public Sector Accounting Standards.
27. There have been no events subsequent to the balance sheet date up to the date hereof that would require recognition or disclosure in the financial statements. Further, there have been no events subsequent to the date of the comparative financial statements that would require adjustment of those financial statements and related notes.
Regular Board Agenda September 12, 2017 Page 117 Other 28. We have considered whether or not events have occurred or conditions exist which may cast significant doubt on the District’s ability to continue as a going concern and have concluded that no such events or conditions are evident.
Yours very truly,
Kim Morris, Secretary-Treasurer
/ps
Regular Board Agenda September 12, 2017 Page 118 School District No. 8 (Kootenay Lake) Summary of Passed Adjusting Journal Entries For the year ended June 30, 2017
Increase/(Decrease) Description Assets Liabilities Surplus Earnings
To adjust deferred capital revenue for amortization error. $ - $ (87,390) $ (4,638) $ 92,028
To accrue liabilty for remaining Radon restoration costs. - 100,000 (100,000) -
To adjust deferred revenue recorded in accounts receivable. 39,450 39,450 - -
Total $ 39,450 $ 52,060 $ (104,638) $ 92,028
Regular Board Agenda September 12, 2017 Page 119 Audited Financial Statements of School District No. 8 (Kootenay Lake)
June 30, 2017
DRAFT
DRAFT - Not Finalized September 07,Regular 2017 11:36 Board Agenda September 12, 2017 Page 120 School District No. 8 (Kootenay Lake) June 30, 2017
Table of Contents
Management Report ...... 1
Independent Auditors' Report ...... 2-3
Statement of Financial Position - Statement 1 ...... 4
Statement of Operations - Statement 2 ...... 5
Statement of Changes in Net Financial Assets (Debt) - Statement 4 ...... 6
Statement of Cash Flows - Statement 5 ...... 7
Notes to the Financial Statements ...... 8-25
Schedule of Changes in Accumulated Surplus (Deficit) by Fund - Schedule 1 ...... 26
Schedule of Operating Operations - Schedule 2 ...... 27
Schedule 2A - Schedule of Operating Revenue by Source ...... 28
Schedule 2B - Schedule of Operating Expense by Object ...... 29
Schedule 2C - Operating Expense by Function, Program and Object ...... 30
Schedule of Special Purpose Operations - Schedule 3 ...... 32
Schedule 3A - Changes in Special Purpose Funds and Expense by Object ...... 33
Schedule of Capital Operations - Schedule 4 ...... 35
Schedule 4A - Tangible Capital Assets ...... 36
Schedule 4C - Deferred Capital Revenue ...... 37 Schedule 4D - ChangesDRAFT in Unspent Deferred Capital Revenue ...... 38
DRAFT - Not Finalized SeptemberRegular 07, 2017 Board 11:36 Agenda September 12, 2017 Page 121 School District No. 8 (Kootenay Lake)
MANAGEMENT REPORT DRAFT
Management's Responsibility for the Financial Statements.
The accompanying financial statements of School District No. 8 (Kootenay Lake) have been prepared by management in accordance with the accounting requirements of Section 23.1 of the Budget Transparency and Accountability Act of British Columbia, supplemented by Regulations 257/2010 and 198/2011 issued by the Province of British Columbia Treasury Board, and the integrity and objectivity of these statements are management's responsibility. Management is also responsible for all of the notes to the financial statements and schedules, and for ensuring that this information is consistent, where appropriate, with the information contained in the financial statements.
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.
Management is also responsible for implementing and maintaining a system of internal controls to provide reasonable assurance that assets are safeguarded, transactions are properly authorized and reliable financial information is produced.
The Board of Education of School District No. 8 (Kootenay Lake) (called the ''Board'') is responsible for ensuring that management fulfills its responsibilities for financial reporting and internal control and exercises these responsibilities through the Board. The Board reviews internal financial statements on a monthly basis and externally audited financial statements yearly.
The external auditors, Grant Thornton LLP, conduct an independent examination, in accordance with Canadian generally accepted auditing standards, and express their opinion on the financial statements. The external auditors have full and free access to financial management of School District No. 8 (Kootenay Lake) and meet when required. The accompanying Independent Auditors' Report outlines their responsibilities, the scope of their examination and their opinion on the School District's financial statements.
On behalf of School District No. 8 (Kootenay Lake)
Signature of the ChairpersonDRAFT of the Board of Education Date Signed Signature of the Superintendent Date Signed
DRAFTSignature of the Secretary Treasurer Date Signed
DRAFT - Not Finalized SeptemberRegular 07, 2017Board 11:36 Agenda September 12, 2017 Page 122 Page 1 Grant Thornton LLP Independent auditors’ report 200 - 1633 Ellis Street Kelowna, BC V1Y 2A8
T (250) 712-6800 (800) 661-4244 (Toll Free) F (250) 712-6850 www.GrantThornton.ca To the Board of Education of School District No. 8 (Kootenay Lake) and the Ministry of Education:
We have audited the accompanying financial statements of School District No. 8 (Kootenay Lake), which comprise the statement of financial position as at June 30, 2017 and the statement of operations, statement of changes in net financial assets (debt) and statement of cash flows 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 of these financial statements in accordance with the accounting requirements of Section 23.1 of the Budget Transparency and Accountability Act of the Province of British Columbia 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 District’s preparation 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 District’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 asDRAFT evaluating the 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 of School District No. 8 (Kootenay Lake) for the year ended June 30, 2017 are prepared, in all material respects, in accordance with the accounting requirements of Section 23.1 of the Budget Transparency and Accountability Act of the Province of British Columbia.
Regular Board Agenda September 12, 2017 Page 123
Emphasis of matter Without modifying our opinion, we draw attention to Note 2 to the financial statements, which describes the basis of accounting and the significant differences between such basis of accounting and Canadian public sector accounting standards.
Other matters Our audit was conducted for the purposes of forming an opinion on the financial statements taken as a whole. The supplementary information included in Schedules 1 through 4 is presented for purposes of additional information and is not a required part of the financial statements. Such information has been subject to the auditing procedures applied, only to the extent necessary to express an opinion in the audit of the financial statements taken as a whole.
Kelowna, Canada September 12, 2017 Chartered Professional Accountants
DRAFT
Regular Board Agenda September 12, 2017 Page 124 School District No. 8 (Kootenay Lake) Statement 1 Statement of Financial Position As at June 30, 2017
2017 2016 Actual Actual $ $ Financial Assets Cash and Cash Equivalents (Note 3) 11,663,177 9,200,061 Accounts Receivable Due from Province - Ministry of Education 80,855 26,863 Other (Note 4) 255,368 535,854 Portfolio Investments 91,092 91,707 Total Financial Assets 12,090,492 9,854,485
Liabilities Accounts Payable and Accrued Liabilities Other (Note 5) 4,015,073 3,618,983 Unearned Revenue (Note 6) 829,772 616,754 Deferred Revenue (Note 7) 2,608,427 2,343,374 Deferred Capital Revenue (Note 8) 49,869,595 49,735,231 Employee Future Benefits (Note 9) 886,820 879,515 Total Liabilities 58,209,687 57,193,857
Net Financial Assets (Debt) (46,119,195) (47,339,372)
Non-Financial Assets Tangible Capital Assets (Note 10) 70,549,552 71,755,177 Prepaid Expenses 59,501 34,928 Total Non-Financial Assets 70,609,053 71,790,105
Accumulated Surplus (Deficit) 24,489,858 24,450,733
Contractual Obligations and Contingencies (Note 14)
Approved by the Board
Signature of the Chairperson of the Board of Education Date Signed
Signature of the Superintendent Date Signed
SignatureDRAFT of the Secretary Treasurer Date Signed DRAFT
DRAFTRegular - NotBoard Finalized Agenda September 12, 2017 Page 125 September 07, 2017 11:36 The accompanying notes are an integral part of these financial statements. Page 4 School District No. 8 (Kootenay Lake) Statement 2 Statement of Operations Year Ended June 30, 2017
2017 2017 2016 Budget Actual Actual $ $ $ Revenues Provincial Grants Ministry of Education 51,441,238 53,368,185 50,472,057 Other 125,830 123,113 124,326 Tuition 1,498,500 1,549,895 1,426,345 Other Revenue 2,780,652 3,054,344 3,268,770 Rentals and Leases 117,742 126,519 127,818 Investment Income 76,758 70,762 72,407 Gain (Loss) on Disposal of Tangible Capital Assets 3,750 Amortization of Deferred Capital Revenue 2,562,188 2,471,062 2,618,604 Total Revenue 58,602,908 60,763,880 58,114,077
Expenses Instruction 44,077,476 45,289,752 43,659,479 District Administration 2,182,813 2,342,180 2,337,447 Operations and Maintenance 10,408,934 10,724,250 10,379,507 Transportation and Housing 2,268,339 2,368,573 2,252,475 Total Expense 58,937,562 60,724,755 58,628,908
Surplus (Deficit) for the year (334,654) 39,125 (514,831)
Accumulated Surplus (Deficit) from Operations, beginning of year 24,450,733 24,965,564
Accumulated Surplus (Deficit) from Operations, end of year 24,489,858 24,450,733
DRAFT
DRAFTRegular - NotBoard Finalized Agenda September 12, 2017 Page 126 September 07, 2017 11:36 The accompanying notes are an integral part of these financial statements. Page 5 School District No. 8 (Kootenay Lake) Statement 4 Statement of Changes in Net Financial Assets (Debt) Year Ended June 30, 2017
2017 2017 2016 Budget Actual Actual $ $ $
Surplus (Deficit) for the year (334,654) 39,125 (514,831)
Effect of change in Tangible Capital Assets Acquisition of Tangible Capital Assets (2,382,450) (2,083,574) (2,275,090) Amortization of Tangible Capital Assets 3,288,729 3,289,199 3,349,784 Net carrying value of Tangible Capital Assets disposed of - 3,000 Total Effect of change in Tangible Capital Assets 906,279 1,205,625 1,077,694
Acquisition of Prepaid Expenses - (48,075) (10,403) Use of Prepaid Expenses - 23,502 102,516 Acquisition of Other Assets - Use of Other Assets - Total Effect of change in Other Non-Financial Assets - (24,573) 92,113
(Increase) Decrease in Net Financial Assets (Debt), before Net Remeasurement Gains (Losses) 571,625 1,220,177 654,976
Net Remeasurement Gains (Losses)
(Increase) Decrease in Net Financial Assets (Debt) 1,220,177 654,976
Net Financial Assets (Debt), beginning of year (47,339,372) (47,994,348)
Net Financial Assets (Debt), end of year (46,119,195) (47,339,372)
DRAFT
DRAFTRegular - NotBoard Finalized Agenda September 12, 2017 Page 127 September 07, 2017 11:36 The accompanying notes are an integral part of these financial statements. Page 6 School District No. 8 (Kootenay Lake) Statement 5 Statement of Cash Flows Year Ended June 30, 2017
2017 2016 Actual Actual $ $ Operating Transactions Surplus (Deficit) for the year 39,125 (514,831) Changes in Non-Cash Working Capital Decrease (Increase) Accounts Receivable 226,494 (46,949) Prepaid Expenses (24,573) 92,113 Increase (Decrease) Accounts Payable and Accrued Liabilities 396,090 172,374 Unearned Revenue 213,018 251,598 Deferred Revenue 265,053 (101,939) Employee Future Benefits 7,305 (21,347) Loss (Gain) on Disposal of Tangible Capital Assets (3,750) Amortization of Tangible Capital Assets 3,289,199 3,349,784 Amortization of Deferred Capital Revenue (2,471,062) (2,618,604) Total Operating Transactions 1,940,649 558,449
Capital Transactions Tangible Capital Assets Purchased (2,083,574) (2,275,090) District Portion of Proceeds on Disposal - 6,750 Total Capital Transactions (2,083,574) (2,268,340)
Financing Transactions Capital Revenue Received 2,605,426 2,089,201 Total Financing Transactions 2,605,426 2,089,201
Investing Transactions Investments in Portfolio Investments 615 3,477 Total Investing Transactions 615 3,477
Net Increase (Decrease) in Cash and Cash Equivalents 2,463,116 382,787
Cash and Cash Equivalents, beginning of year 9,200,061 8,817,274
Cash and Cash Equivalents, end of year 11,663,177 9,200,061
Cash and Cash Equivalents, end of year, is made up of: Cash 11,217,545 8,704,818 Cash Equivalents 445,632 495,243 11,663,177 9,200,061 Supplementary Cash Flow InformationDRAFT
DRAFTRegular - NotBoard Finalized Agenda September 12, 2017 Page 128 September 07, 2017 11:36 The accompanying notes are an integral part of these financial statements. Page 7 NOTE 1 AUTHORITY AND PURPOSE
The School District, established on December 2, 1996, operates under the authority of the School Act of British Columbia as a corporation under the name of “The Board of Education of School District No. 8 (Kootenay Lake)”, and operates as “School District No. 8 (Kootenay Lake)” (the “District”). A Board of Education (the “Board”) elected for a four-year term governs the District. The District provides educational programs to students enrolled in schools in the District, and is principally funded by the Province of British Columbia through the Ministry of Education. School District No. 8 (Kootenay Lake) is exempt from federal and provincial corporate income taxes.
NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a) Basis of Accounting
These financial statements have been prepared in accordance with Section 23.1 of the Budget Transparency and Accountability Act of the Province of British Columbia. This Section requires that the financial statements be prepared in accordance with Canadian public sector accounting standards except in regard to the accounting for government transfers as set out in Notes 2 (f) and 2 (m).
In November 2011, Treasury Board provided a directive through Restricted Contributions Regulation 198/2011 providing direction for the reporting of restricted contributions whether they are received or receivable by the District before or after this regulation was in effect.
As noted in Notes 2 (f) and 2 (m), Section 23.1 of the Budget Transparency and Accountability Act and its related regulations require the District to recognize government transfers for the acquisition of capital assets into revenue on the same basis as the related amortization expense. As these transfers do not contain stipulations that create a liability, Canadian public sector accounting standards would require these grants to be fully recognized into revenue. The impact of this difference on the financial statements of the District is as follows: Year-ended June 30, 2016 – decrease in annual surplus by $664,827 June 30, 2016 – increase in accumulated surplus and decrease in deferred contributions by $49,540,432 Year-ended June 30, 2017 – decrease in annual surplus by $688,850 June 30, 2017 – increase in accumulated surplus and decrease in deferred contributions by $48,851,582DRAFT
Regular Board Agenda September 12, 2017 Page 129 NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) b) Cash and Cash Equivalents Cash and cash equivalents include cash balances and term deposits that are readily convertible to known amounts of cash and that are subject to an insignificant risk of change in value. These cash equivalents generally have a maturity of three months or less at acquisition and are held for the purpose of meeting short-term cash commitments rather than for investing. c) Accounts Receivable Accounts receivable are measured at amortized cost and shown net of allowance for doubtful accounts. d) Portfolio Investments The District has investments in mutual funds which are quoted in an active market and are reported at fair value and the associated transaction costs are expensed upon initial recognition. The change in the fair value is recognized in a Statement of Remeasurement Gains and Losses as a remeasurement gain or loss until the portfolio investments are realized on disposal when applicable. Upon disposal, any accumulated remeasurement gains or losses associated with the portfolio investments are reclassified to the Statement of Operations.
Impairment is defined as a loss in value of a portfolio investment that is other than a temporary decline and is included in the Statement of Operations. In the case of an item in the fair value category, a reversal of any net remeasurement gains recognized in previous reporting periods up to the amount of the write-down is reported in a Statement of Remeasurement Gains and Losses. The loss is not reversed if there is a subsequent increase in value. e) Unearned Revenue Unearned revenue includes revenue for services to be delivered in future periods and receipt of proceeds for services or products to be delivered in a future period. Revenue will be recognized in that future period when the services are provided. f) Deferred Revenue and Deferred Capital Revenue Deferred revenue includes contributions received with stipulations that meet the description of restricted contributions in the Restricted Contributions Regulation 198/2011 issued by Treasury Board. When restriDRAFTctions are met, deferred revenue is recognized as revenue in the fiscal year in a manner consistent with the circumstances and evidence used to support the initial recognition of the contributions received as a liability as detailed in Note 2 (m).
Regular Board Agenda September 12, 2017 Page 130 NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Funding received for the acquisition of depreciable tangible capital assets is recorded as deferred capital revenue and amortized over the life of the asset acquired as revenue in the statement of operations. This accounting treatment is not consistent with the requirements of Canadian public sector accounting standards which require that government transfers be recognized as revenue when approved by the transferor and eligibility criteria have been met unless the transfer contains a stipulation that creates a liability in which case the transfer is recognized as revenue over the period that the liability is extinguished. See Note 2 (a) for the impact of this policy on these financial statements. g) Employee Future Benefits
The District provides certain post-employment benefits including vested and non-vested benefits for certain employees pursuant to certain contracts and union agreements.
The District accrues its obligations and related costs including both vested and non-vested benefits under employee future benefit plans. Benefits include vested sick leave, accumulating non-vested sick leave, early retirement, retirement/severance, vacation, overtime and death benefits. The benefits cost is actuarially determined using the projected unit credit method pro-rated on service and using management’s best estimate of expected salary escalation, termination rates, retirement rates and mortality. The discount rate used to measure obligations is based on the cost of borrowing.
The cumulative unrecognized actuarial gains and losses are amortized over the expected average remaining service lifetime (EARSL) of active employees covered under the plan.
The most recent valuation of the obligation was performed at March 31, 2016 and projected to March 31, 2019. The next valuation will be performed at March 31, 2019 for use at June 30, 2019. For the purposes of determining the financial position of the plans and the employee future benefit costs, a measurement date of March 31 was adopted for all periods subsequent to July 1, 2004.
The District and its employees make contributions to the Teachers’ Pension Plan and Municipal Pension Plan. The plans are multi-employer plans where assets and obligations are not separated. The costs are expensed as incurred. DRAFT
Regular Board Agenda September 12, 2017 Page 131 NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) h) Asset Retirement Obligations
Liabilities are recognized for statutory, contractual or legal obligations associated with the retirement of tangible capital assets when those obligations result from the acquisition, construction, development or normal operation of the assets. The obligations are measured initially at fair value, determined using present value methodology, and the resulting costs capitalized into the carrying amount of the related tangible capital asset. In subsequent periods, the liability is adjusted for accretion and any changes in the amount or timing of the underlying future cash flows. The capitalized asset retirement cost is amortized on the same basis as the related asset and accretion expense is included in the Statement of Operations. i) Liability for Contaminated Sites
Contaminated sites are a result of contamination being introduced into air, soil, water or sediment of a chemical, organic or radioactive material or live organism that exceeds an environmental standard. The liability is recorded net of any expected recoveries. A liability for remediation of contaminated sites is recognized when a site is not in productive use all the following criteria are met:
an environmental standard exists; contamination exceeds the environmental standard; the District: is directly responsible; or accepts responsibility; it is expected that future economic benefits will be given up; and a reasonable estimate of the amount can be made.
The liability is recognized as management’s estimate of the cost of post-remediation including operation, maintenance and monitoring that are an integral part of the remediation strategy for a contaminated site. j) Tangible Capital Assets
The following criteria apply: Tangible capitalDRAFT assets acquired or constructed are recorded at cost which includes amounts that are directly related to the acquisition, design, construction, development, improvement or betterment of the assets. Cost also includes overhead directly attributable to construction as well as interest costs that are directly attributable to the acquisition or construction of the asset.
Regular Board Agenda September 12, 2017 Page 132 NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) j) Tangible Capital Assets (continued)
Donated tangible capital assets are recorded at their fair market value on the date of donation, except in circumstances where fair value cannot be reasonably determined, which are then recognized at nominal value. Transfers of capital assets from related parties are recorded at carrying value.
Work-in-progress is recorded as an acquisition to the applicable asset class at substantial completion. Tangible capital assets are written down to residual value when conditions indicate they no longer contribute to the ability of the District to provide services or when the value of future economic benefits associated with the tangible capital assets are less than their net book value. The write-downs are accounted for as expenses in the Statement of Operations. Buildings that are demolished or destroyed are written-off. Works of art, historic assets and any other intangible assets are not recorded as assets in these financial statements. The cost, less residual value, of tangible capital assets (excluding sites), is amortized on a straight-line basis over the estimated useful life of the asset. It is management’s responsibility to determine the appropriate useful lives for tangible capital assets. These useful lives are reviewed on a regular basis or if significant events initiate the need to revise. Estimated useful life is as follows:
Buildings 40 years Furniture & Equipment 10 years Vehicles 10 years Computer Software 5 years Computer Hardware 5 years k) Prepaid Expenses
Prepaid licenses, membership, and insurance are included as a prepaid expense and stated at acquisition cost andDRAFT are charged to expense over the periods expected to benefit from it. l) Funds and Reserves
Certain amounts, as approved by the Board are set aside in accumulated surplus for future operating and capital purposes. Transfers to and from funds and reserves are an adjustment to the respective fund when approved (see Note 12 – Interfund Transfers and Note 17 – Internally Restricted Surplus).
Regular Board Agenda September 12, 2017 Page 133 NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) m) Revenue Recognition
Revenues are recorded on an accrual basis in the period in which the transactions or events occurred that gave rise to the revenues. All revenues are recorded on an accrual basis, except when the accruals cannot be determined with a reasonable degree of certainty or when their estimation is impracticable.
Contributions received or where eligibility criteria have been met are recognized as revenue except where the contribution meets the criteria for deferral as described below. Eligibility criteria are the criteria that the District has to meet in order to receive the contributions including authorization by the transferring government.
For contributions subject to a legislative or contractual stipulation or restriction as to their use, revenue is recognized as follows: Non-capital contributions for specific purposes are recorded as deferred revenue and recognized as revenue in the year related expenses are incurred, Contributions restricted for site acquisitions are recorded as revenue when the sites are purchased, and Contributions restricted for tangible capital assets acquisitions other than sites are recorded as deferred capital revenue and amortized over the useful life of the related assets.
Donated tangible capital assets other than sites are recorded at fair market value and amortized over the useful life of the assets. Donated sites are recorded as revenue at fair market value when received or receivable
The accounting treatment for restricted contributions is not consistent with the requirements of Canadian public sector accounting standards which require that government transfers be recognized as revenue when approved by the transferor and eligibility criteria have been met unless the transfer contains a stipulation that meets the criteria for liability recognition in which case the transfer is recognized as revenue over the period that the liability is extinguished. See Note 2 (a) for the impact of this policy on these financial statements.
Revenue related toDRAFT fees or services received in advance of the fee being earned or the service is performed is deferred and recognized when the fee is earned or service performed.
Investment income is reported in the period earned. When required by the funding party or related Act, investment income earned on deferred revenue is added to the deferred revenue balance.
Regular Board Agenda September 12, 2017 Page 134 NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) n) Expenditures
Expenses are reported on an accrual basis. The cost of all goods consumed and services received during the year is expensed.
Categories of Salaries Principals, Vice-Principals, and Directors of Instruction employed under an administrative officer contract are categorized as Principals and Vice-Principals. Superintendents, Assistant Superintendents, Secretary-Treasurers, Trustees and other employees excluded from union contracts are categorized as Other Professionals.
Allocation of Costs Operating expenses are reported by function, program, and object. Whenever possible, expenditures are determined by actual identification. Additional costs pertaining to specific instructional programs, such as special and aboriginal education, are allocated to these programs. All other costs are allocated to related programs. Actual salaries of personnel assigned to two or more functions or programs are allocated based on the time spent in each function and program. School-based clerical salaries are allocated to school administration and partially to other programs to which they may be assigned. Principals and Vice-Principals salaries are allocated to school administration and may be partially allocated to other programs to recognize their other responsibilities. Employee benefits and allowances are allocated to the same programs, and in the same proportions, as the individual’s salary. Supplies and services are allocated based on actual program identification. o) Financial Instruments
A contract establishing a financial instrument creates, at its inception, rights and obligations to receive or deliver economic benefits. The financial assets and financial liabilities portray these rights and obligations in the financial statements. The District recognizes a financial instrument when it becomes a party to a financial instrument contract.
Financial instrumentsDRAFT consist of cash and cash equivalents, accounts receivable, portfolio investments and accounts payable and accrued liabilities. Unless otherwise noted, it is management’s opinion that the District is not exposed to significant credit, liquidity or market risks arising from these financial instruments.
Regular Board Agenda September 12, 2017 Page 135 NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) o) Financial Instruments (continued)
Except for portfolio investments in equity instruments quoted in an active market that are recorded at fair value, all financial assets and liabilities are recorded at cost or amortized cost and the associated transaction costs are added to the carrying value of these investments upon initial recognition. Transaction costs are incremental costs directly attributable to the acquisition or issue of a financial asset or a financial liability.
Unrealized gains and losses from changes in the fair value of financial instruments are recognized in a Statement of Remeasurement Gains and Losses. Upon settlement, the cumulative gain or loss is reclassified from the Statement of Remeasurement Gains and Losses and recognized in the Statement of Operations. Interest and dividends attributable to financial instruments are reported in the Statement of Operations.
All financial assets are tested annually for impairment. When financial assets are impaired, impairment losses are recorded in the Statement of Operations. A write-down of a portfolio investment to reflect a loss in value is not reversed for a subsequent increase in value.
For financial instruments measured using amortized cost, the effective interest rate method is used to determine interest revenue or expense. p) Measurement Uncertainty
Preparation of financial statements in accordance with the basis of accounting described in Note 2 (a) requires management to make estimates and assumptions that impact reported amounts of assets and liabilities at the date of the financial statements and revenues and expenses during the reporting periods. Significant areas requiring the use of management estimates relate to the potential impairment of assets, liabilities for contaminated sites, rates for amortization and estimated employee future benefits. Actual results could differ from those estimates.
NOTE 3 CASH AND CASH EQUIVALENTS
Included in cash and cash equivalents are funds in the amount of $626,225 (2016 – $502,978), restricted and paid out to teachers who contribute to and take part in the District’s self-funded summer saving plan. DRAFT
Regular Board Agenda September 12, 2017 Page 136 NOTE 4 ACCOUNTS RECEIVABLE – OTHER
2017 2016
GST rebate $ 43,697 $ 44,416 Invoices receivable 123,661 289,797 Other receivables 88,010 201,641
$ 255,368 $ 535,854
NOTE 5 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES - OTHER
2017 2016
Trade payables and other $ 407,479 $ 615,798 Salaries and benefits payable 2,551,883 2,065,639 Accrued vacation pay 429,486 434,568 Teacher 12 month pay accrual 626,225 502,978
$ 4,015,073 $ 3,618,983
NOTE 6 UNEARNED REVENUE
2017 2016
Balance, beginning of year $ 616,754 $ 365,156
Changes for the year: Increases: Tuition Fees 827,522 613,438 IHA Health Promoting Schools Grant 2,250 2,567 829,772 616,005
Decreases: Tuition Fees (614,187) (364,407) IHA Health Promoting Schools Grant (2,567) - DRAFT (616,754) (364,407)
Balance, end of year $ 829,772 $ 616,754
Regular Board Agenda September 12, 2017 Page 137 NOTE 7 DEFERRED REVENUE
Deferred revenue includes unspent grants and contributions received that meet the description of a restricted contribution in the Restricted Contributions Regulation 198/2011 issued by Treasury Board, i.e., the stipulations associated with those grants and contributions have not yet been fulfilled. Detailed information about the changes in deferred revenue is included in Schedule 3A.
2017 2016
Balance, beginning of year $ 2,343,374 $ 2,445,313
Add: Restricted grants 5,463,315 4,649,570
Less: Allocated to revenue (5,198,262) (4,751,509)
Balance, end of year $ 2,608,427 $ 2,343,374
NOTE 8 DEFERRED CAPITAL REVENUE
Deferred capital revenue includes grants and contributions received that are restricted by the contributor for the acquisition of tangible capital assets that meet the description of a restricted contribution in the Restricted Contributions Regulation 198/2011 issued by Treasury Board. Once spent, the contributions are amortized into revenue over the life of the asset acquired. Detailed information about the changes in deferred capital revenue is included in Schedule 4C and 4D.
2017 2016
Balance, beginning of year $ 49,735,231 $ 50,264,634 Add: Contributions received in the year 2,605,426 2,068,951 Add: Proceeds of Disposal: Wynndel Elementary - 20,250 Less: Amortization of deferred capital revenue (2,471,062) (2,618,604)
Balance, end of year $ 49,869,595 $ 49,735,231
DRAFT
Regular Board Agenda September 12, 2017 Page 138 NOTE 9 EMPLOYEE FUTURE BENEFITS
Benefits include vested sick leave, accumulating non-vested sick leave, early retirement, retirement/severance, vacation, overtime and death benefits. Funding is provided when the benefits are paid and accordingly, there are no plan assets. Although no plan assets are uniquely identified, the District has provided for the payment of these benefits.
2017 2016
Reconciliation of Accrued Benefit Obligation Accrued Benefit Obligation – April 1 $ 1,052,981 $ 894,950 Service Cost 70,174 62,417 Interest Cost 26,300 20,555 Benefit Payments (102,939) (105,024) Actuarial (Gain)/Loss (54,606) 180,083 Accrued Benefit Obligation – March 31 $ 991,910 $ 1,052,981
Reconciliation of Funded Status at End of Fiscal Year Accrued Benefit Obligation - March 31 $ 991,910 $ 1,052,981 Market Value of Plan Assets - March 31 - - Funded Status - Surplus (Deficit) (991,910) (1,052,981) Employer Contributions After Measurement Date 14,802 8,674 Benefits Expense After Measurement Date (24,446) (24,118) Unamortized Net Actuarial (Gain) Loss 114,734 188,910 Accrued Benefit Liability - June 30 $ (886,820) $ (879,515)
Reconciliation of Change in Accrued Benefit Liability Accrued Benefit Liability - July 1 $ 879,515 $ 900,862 Net Expense for Fiscal Year 116,371 83,685 Employer Contributions (109,066) (105,032) Accrued Benefit LiabilityDRAFT - June 30 $ 886,820 $ 879,515
Regular Board Agenda September 12, 2017 Page 139 NOTE 9 EMPLOYEE FUTURE BENEFITS (Continued)
Components of Net Benefit Expense Service Cost $ 70,197 $ 64,356 Interest Cost 26,604 21,991 Amortization of Net Actuarial (Gain) Loss 19,570 (2,662) Net Benefit Expense $ 116,371 $ 83,685
The significant actuarial assumptions adopted for measuring the District’s accrued benefit obligations are: 2017 2016
Discount Rate – April 1 2.50% 2.25% Discount Rate – March 31 2.75% 2.50% Long Term Salary Growth – April 1 2.50% + seniority 2.50% + seniority Long Term Salary Growth – March 31 2.50% + seniority 2.50% + seniority EARSL – March 31 8.1 8.1
NOTE 10 TANGIBLE CAPITAL ASSETS
2017 2016 Net Book Value Sites $ 9,054,596 $ 9,054,596 Buildings 58,187,781 59,340,736 Vehicles 2,709,136 2,606,461 Furniture and equipment 397,736 533,812 Computer hardware 174,807 167,813 Computer software 25,496 51,759
Total $ 70,549,552 $ 71,755,177
DRAFT
Regular Board Agenda September 12, 2017 Page 140 NOTE 10 TANGIBLE CAPITAL ASSETS (Continued)
Balance at Balance at July 1, 2016 Additions Disposals June 30, 2017 Cost Sites $ 9,054,596 $ - $ - $ 9,054,596 Buildings 125,076,263 1,445,947 - 126,522,210 Vehicles 4,695,137 572,189 (266,822) 5,000,504 Furniture and equipment 1,420,964 6,021 (233,828) 1,193,157 Computer hardware 262,121 59,417 (34,501) 287,037 Computer software 131,320 - (48,459) 82,861
Total $ 140,640,401 $ 2,083,574 $ (583,610) $ 142,140,365
Accumulated Balance at Balance at Amortization July 1, 2016 Additions Disposals June 30, 2017
Sites $ - $ - $ - $ - Buildings 65,735,527 2,598,902 - 68,334,429 Vehicles 2,088,676 469,514 (266,822) 2,291,368 Furniture and equipment 887,152 142,097 (233,828) 795,421 Computer hardware 94,308 52,423 (34,501) 112,230 Computer software 79,561 26,263 (48,459) 57,365
Total $ 68,885,224 $ 3,289,199 $ (583,610) $ 71,590,813
Balance at Balance at July 1, 2015 Additions Disposals June 30, 2016 Cost Sites $ 9,057,596 $ - $ (3,000) $ 9,054,596 Buildings 123,316,577 1,921,510 (161,824) 125,076,263 Vehicles 5,260,420 274,276 (839,559) 4,695,137 Furniture and equipment 1,374,481 59,618 (13,135) 1,420,964 Computer hardware 443,540 19,686 (201,105) 262,121 Computer software 172,651 - (41,331) 131,320
Total $ 139,625,265 $ 2,275,090 $ (1,259,954) $ 140,640,401
Accumulated Balance at Balance at Amortization July 1, 2015 Additions Disposals June 30, 2016
Sites DRAFT $ - $ - $ - $ - Buildings 63,334,294 2,563,057 (161,824) 65,735,527 Vehicles 2,402,193 526,042 (839,559) 2,088,676 Furniture and equipment 762,839 137,448 (13,135) 887,152 Computer hardware 206,706 88,707 (201,105) 94,308 Computer software 86,362 34,530 (41,331) 79,561
Total $ 66,792,394 $ 3,349,784 $ (1,256,954) $ 68,885,224
Regular Board Agenda September 12, 2017 Page 141 NOTE 11 EMPLOYEE PENSION PLANS
The District and its employees contribute to the Teachers’ Pension Plan and Municipal Pension Plan, jointly trusteed pension Plans. The board of trustees for these plans represents plan members and employers and is responsible for the management of the pension plan including investment of the assets and administration of benefits. The pension plans are multi-employer defined benefit pension plans.
Basic pension benefits provided are based on a formula. As at December 31, 2015, the Teachers’ Pension Plan has about 45,000 active members from school districts, and approximately 36,000 retired members from school districts. As at December 31, 2015, the Municipal Pension Plan has about 189,000 active members, of which approximately 24,000 are from school districts.
Every three years, an actuarial valuation is performed to assess the financial position of the plans and the adequacy of plan funding. The actuary determines an appropriate combined employer and member contribution rate to fund the plans. The actuary’s calculated contribution rate is based on the entry-age normal cost method, which produces the long-term rate of member and employer contributions sufficient to provide benefits for average future entrants to the plans. This rate is then adjusted to the extent there is amortization of any funding deficit.
The most recent actuarial valuation of the Teachers’ Pension Plan as at December 31, 2014 indicated a $449 million funding surplus for basic pension benefits on a going concern basis. The next valuation will be as at December 31, 2017 with results available in 2018.
The most recent actuarial valuation for the Municipal Pension Plan as at December 31, 2015 indicated a $2,224 million funding surplus for basic pension benefits on a going concern basis. The next valuation will be as at December 31, 2018 with results available in 2019.
Employers participating in the plan record their pension expense as the amount of employer contributions made during the fiscal year (defined contribution pension plan accounting). This is because the plan records accrued liabilities and accrued assets for the plan in aggregate, resulting in no consistent and reliable basis for allocating the obligation, assets and cost to individual entities participating in the plan.
The District paid $4,519,630 (2016 - $4,836,283) for employer contributions to these plans in the year ended June 30, 2017.
DRAFT
Regular Board Agenda September 12, 2017 Page 142 NOTE 12 INTERFUND TRANSFERS
Interfund transfers between the operating, special purpose and capital funds for the year ended June 30, 2017, were as follows: Operating funds transferred to local capital - $711,000 (2016 - $nil) Tangible capital assets purchased from special purpose funds - $197,788 (2016 - $105,679) Tangible capital assets purchased from operating funds - $103,574 (2016 - $215,634)
NOTE 13 RELATED PARTY TRANSACTIONS
The District is related through common ownership to all Province of British Columbia ministries, agencies, school districts, health authorities, colleges, universities, and crown corporations. Transactions with these entities, unless disclosed separately, are considered to be in the normal course of operations and are recorded at the exchange amount.
NOTE 14 CONTRACTUAL OBLIGATIONS AND CONTINGENCIES
The District has entered into a number of multiple-year contracts for office equipment, computer software and a vehicle. These contractual obligations will become liabilities in the future when the terms of the contracts are met. Disclosure relates to the unperformed portion of the contracts.
2018 2019 2020 2021 2022 Future operating lease payments $ 109,788 $ 109,788 $ 26,505 $13,211 $ 6,605
The District is involved in certain legal actions. Some of these legal actions are managed and covered by the District, School’s Protection Program. The outcome of these matters cannot be determined at this time. In the event that any claims are successful, it is management’s opinion that the settlements of such claims would not have a material effect on the financial position of the District. The resulting loss on the District, if any, will be recorded in the period in which it is determinable.
Legal liabilities may exist for the removal or disposal of asbestos in schools that will undergo major renovations or demolition. The fair value of the liability for asbestos removal or disposal will be recognized in the period in which it is incurred if a reasonable estimate of fair value can be made. As at June 30, 2017 theDRAFT liability is not reasonably determinable.
Regular Board Agenda September 12, 2017 Page 143 NOTE 15 BUDGET FIGURES
Budget figures included in the financial statements are the original planned budget approved by the Board through the adoption of an annual budget on April 19, 2016. While PSAS require the presentation of the originally planned budget, an amended budget based on more accurate enrollment numbers was approved by the Board and filed with the Ministry of Education on February 21, 2017. Significant changes between the original and amended budget are as follows:
Original Budget Amended Budget Change Revenue Provincial Grants MOE $ 51,441,238 $ 53,135,848 $ 1,694,610 Amortization of deferred capital 2,562,188 2,539,758 (22,430) revenue Other 4,599,482 5,235,910 636,428
$ 58,602,908 $ 60,911,516 $ 2,308,608
Expenses Instruction $ 44,077,476 $ 46,507,314 $ 2,429,838 District Administration 2,182,813 2,355,575 172,762 Operations and Maintenance 7,120,205 7,391,019 270,814 Transportation and Housing 2,268,339 2,507,185 238,846 Amortization of tangible capital 3,288,729 3,283,302 (5,427) assets
$ 58,937,562 $ 62,044,395 $ 3,106,833
NOTE 16 EXPENSE BY OBJECT
2017 2016
Salaries and benefits $ 46,106,052 $ 44,562,182 Services and supplies 11,329,504 10,563,557 Amortization of tangible capital assets 3,289,199 3,349,784
DRAFT $ 60,724,755 $ 58,475,523
Regular Board Agenda September 12, 2017 Page 144 NOTE 17 INTERNALLY RESTRICTED SURPLUS – OPERATING FUND
2017 2016 Internally restricted (appropriated) by Board for: Schools and other programs $ 14,562 $ 56,822 Aboriginal Education 97,733 200,170 International program 76,000 76,000 Contractual Pro-D 66,240 93,620 Transformative Learning Environments Grants 23,966 78,000 Facilities Plan 608,657 1,189,579 Student Learning Fund Unspent 155,615 - Technology Projects 110,000 - Curriculum Support & Implementation 111,391 - Operations & Grounds Equipment 185,000 - Staffing 50,000 - Community Grants Unspent 18,116 - Student Assessment Resources 11,577 -
Subtotal internally restricted 1,528,857 1,694,191 District reserve 500,000 500,000
Total available for future operations $ 2,028,857 $ 2,194,191
NOTE 18 ECONOMIC DEPENDENCE
The operations of the District are dependent on continued funding from the Ministry of Education and various governmental agencies to carry out its programs. These financial statements have been prepared on a going concern basis.
NOTE 19 RISK MANAGEMENT
The District has exposure to the following risks from its use of financial instruments: credit risk, market risk and liquidity risk.
The Board ensures that the District has identified its risks and ensures that management monitors and controls them. DRAFT a) Credit risk: Credit risk is the risk of financial loss to an institution if a customer or counterparty to a financial instrument fails to meet its contractual obligations. Such risks arise principally from certain financial assets held consisting of cash and cash equivalents, accounts receivable and portfolio investments.
The District is exposed to credit risk in the event of non-performance by a borrower. This risk is mitigated through application of stringent credit policies.
Regular Board Agenda September 12, 2017 Page 145 NOTE 19 RISK MANAGEMENT (continued) b) Credit risk (continued):
It is management’s opinion that the District is not exposed to significant credit risk associated with its cash deposits and investments as they are placed in recognized British Columbia institutions and the District invests solely in term deposits and mutual funds. c) Market risk: Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk is comprised of currency risk and interest rate risk.
Currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in the foreign exchange rates. It is management’s opinion that the District is not exposed to significant currency risk, as amounts held and purchases made in foreign currency are insignificant.
Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in the market interest rates. The District is exposed to interest rate risk through its investments. It is management’s opinion that the District is not exposed to significant interest rate risk as they invest solely in term deposits that have a maturity date of no more than 3 years, and mutual funds. d) Liquidity risk Liquidity risk is the risk that the District will not be able to meet its financial obligations as they become due.
The District manages liquidity risk by continually monitoring actual and forecasted cash flows from operations and anticipated investing activities to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the District’s reputation.
Risk Management and insurance services for all Districts in British Columbia are provided by the Risk Management Branch of the Ministry of Finance. DRAFT
Regular Board Agenda September 12, 2017 Page 146 School District No. 8 (Kootenay Lake) Schedule 1 Schedule of Changes in Accumulated Surplus (Deficit) by Fund Year Ended June 30, 2017
Operating Special Purpose Capital 2017 2016 Fund Fund Fund Actual Actual $ $ $ $ $
Accumulated Surplus (Deficit), beginning of year 2,194,191 22,256,542 24,450,733 24,965,564
Changes for the year Surplus (Deficit) for the year 649,240 197,788 (807,903) 39,125 (514,831) Interfund Transfers Tangible Capital Assets Purchased (103,574) (197,788) 301,362 - Local Capital (711,000) 711,000 - Net Changes for the year (165,334) - 204,459 39,125 (514,831)
Accumulated Surplus (Deficit), end of year - Statement 2 2,028,857 - 22,461,001 24,489,858 24,450,733
DRAFT
DRAFTRegular - Not Board Finalized Agenda September 12, 2017 Page 147 September 07, 2017 11:36 Page 26 School District No. 8 (Kootenay Lake) Schedule 2 Schedule of Operating Operations Year Ended June 30, 2017
2017 2017 2016 Budget Actual Actual $ $ $ Revenues Provincial Grants Ministry of Education 49,161,639 50,879,689 48,446,671 Other 125,830 123,113 124,326 Tuition 1,498,500 1,549,895 1,426,345 Other Revenue 453,652 344,578 369,042 Rentals and Leases 117,742 126,519 127,818 Investment Income 76,258 60,528 72,407 Total Revenue 51,433,621 53,084,322 50,566,609
Expenses Instruction 39,869,264 40,453,578 39,037,958 District Administration 2,087,813 2,291,705 2,191,212 Operations and Maintenance 6,940,205 7,321,226 6,978,044 Transportation and Housing 2,268,339 2,368,573 2,252,475 Total Expense 51,165,621 52,435,082 50,459,689
Operating Surplus (Deficit) for the year 268,000 649,240 106,920
Budgeted Appropriation (Retirement) of Surplus (Deficit) 32,000
Net Transfers (to) from other funds Tangible Capital Assets Purchased (300,000) (103,574) (215,634) Local Capital - (711,000) - Total Net Transfers (300,000) (814,574) (215,634)
Total Operating Surplus (Deficit), for the year - (165,334) (108,714)
Operating Surplus (Deficit), beginning of year 2,194,191 2,302,905
Operating Surplus (Deficit), end of year 2,028,857 2,194,191
Operating Surplus (Deficit), end of year Internally Restricted 2,028,857 2,194,191 Total Operating Surplus (Deficit), end of year 2,028,857 2,194,191 DRAFT
DRAFTRegular - NotBoard Finalized Agenda September 12, 2017 Page 148 September 07, 2017 11:36 Page 27 School District No. 8 (Kootenay Lake) Schedule 2A Schedule of Operating Revenue by Source Year Ended June 30, 2017
2017 2017 2016 Budget Actual Actual $ $ $ Provincial Grants - Ministry of Education Operating Grant, Ministry of Education 48,868,533 49,647,972 48,108,077 INAC/LEA Recovery (193,769) (138,850) (150,557) Other Ministry of Education Grants Pay Equity 300,996 300,996 300,996 Funding for Graduated Adults 76,000 3,709 11,126 Transportation Supplement 76,000 419,602 Economic Stability Dividend 25,183 25,851 34,358 Return of Administrative Savings - 252,383 Carbon Tax Grant - 78,260 123,000 Student Learning Grant - 241,338 FSA and Exam Marking 8,696 8,187 8,696 Shoulder Tapper Grant - 17,500 - NGN Self Provision Transfer Under Agreement - 13,191 - Skills Training Access Support - 5,000 - Miscellaneous - 4,550 10,975 Total Provincial Grants - Ministry of Education 49,161,639 50,879,689 48,446,671
Provincial Grants - Other 125,830 123,113 124,326
Tuition International and Out of Province Students 1,468,500 1,497,404 1,364,545 Distance Learning/Correspondence Course Fees 30,000 52,491 61,800 Total Tuition 1,498,500 1,549,895 1,426,345
Other Revenues LEA/Direct Funding from First Nations 193,769 138,850 150,557 Miscellaneous Cultural Grant 3,800 10,800 11,100 Private School Bussing Fees 47,000 61,825 57,458 DASH BC After School Sports Grant 50,000 50,000 50,000 Industry Training Authority (ITA) 70,000 59,600 68,700 Columbia Basin Trust - Spawning Channel Grant - 12,150 - Columbia Basin Trust - Youth PowWow - 3,500 - Miscellaneous 89,083 7,853 31,227 Total Other Revenue 453,652 344,578 369,042
Rentals and Leases 117,742 126,519 127,818
Investment Income 76,258 60,528 72,407 Total Operating Revenue DRAFT 51,433,621 53,084,322 50,566,609
DRAFTRegular - NotBoard Finalized Agenda September 12, 2017 Page 149 September 07, 2017 11:36 Page 28 School District No. 8 (Kootenay Lake) Schedule 2B Schedule of Operating Expense by Object Year Ended June 30, 2017
2017 2017 2016 Budget Actual Actual $ $ $ Salaries Teachers 20,074,967 20,239,764 19,390,988 Principals and Vice Principals 3,189,260 3,115,775 3,216,874 Educational Assistants 3,051,908 3,079,883 2,904,140 Support Staff 6,118,222 6,107,803 6,012,234 Other Professionals 1,251,468 1,260,406 1,157,977 Substitutes 1,512,118 1,765,453 1,701,373 Total Salaries 35,197,943 35,569,084 34,383,586
Employee Benefits 9,161,117 8,943,955 9,066,723
Total Salaries and Benefits 44,359,060 44,513,039 43,450,309
Services and Supplies Services 804,811 1,113,302 1,036,359 Student Transportation 30,000 26,183 28,524 Professional Development and Travel 476,511 1,175,602 912,366 Rentals and Leases 156,307 122,365 117,118 Dues and Fees 53,176 281,117 238,810 Insurance 161,350 185,290 150,674 Interest 100 1,506 2,867 Supplies 3,636,887 3,662,651 3,279,846 Utilities 1,487,419 1,354,027 1,242,816 Total Services and Supplies 6,806,561 7,922,043 7,009,380
Total Operating Expense 51,165,621 52,435,082 50,459,689
DRAFT
DRAFTRegular - NotBoard Finalized Agenda September 12, 2017 Page 150 September 07, 2017 11:36 Page 29 School District No. 8 (Kootenay Lake) Schedule 2C Operating Expense by Function, Program and Object Year Ended June 30, 2017 Principals and Educational Support Other Teachers Vice Principals Assistants Staff Professionals Substitutes Total Salaries Salaries Salaries Salaries Salaries Salaries Salaries $ $ $ $ $ $ $ 1 Instruction 1.02 Regular Instruction 16,933,766 440,150 81,296 209,593 - 1,087,070 18,751,875 1.03 Career Programs 43,513 16,426 - - - 3,049 62,988 1.07 Library Services 178,324 39,919 - 127,911 - 2,679 348,833 1.08 Counselling 407,407 88,476 - - - - 495,883 1.10 Special Education 2,103,898 159,553 2,686,444 74,165 139,109 162,767 5,325,936 1.30 English Language Learning 32,503 830 3,891 - - - 37,224 1.31 Aboriginal Education 123,568 85,305 272,454 - 12,254 12,272 505,853 1.41 School Administration - 2,186,012 - 968,014 - 48,871 3,202,897 1.62 International and Out of Province Students 270,989 97,952 35,798 53,768 - 4,737 463,244 1.64 Other - Total Function 1 20,093,968 3,114,623 3,079,883 1,433,451 151,363 1,321,445 29,194,733
4 District Administration 4.11 Educational Administration 145,796 - - - 330,353 78 476,227 4.40 School District Governance - - - - 104,149 - 104,149 4.41 Business Administration - 1,152 - 324,083 458,462 37,184 820,881 Total Function 4 145,796 1,152 - 324,083 892,964 37,262 1,401,257
5 Operations and Maintenance 5.41 Operations and Maintenance Administration - - - 73,492 201,849 2,188 277,529 5.50 Maintenance Operations - - - 3,008,514 - 226,683 3,235,197 5.52 Maintenance of Grounds - - - 152,737 - 2,877 155,614 5.56 Utilities - Total Function 5 - - - 3,234,743 201,849 231,748 3,668,340
7 Transportation and Housing 7.41 Transportation and Housing Administration - - - 23,327 14,230 - 37,557 7.70 Student Transportation - - - 1,092,199 - 174,998 1,267,197 Total Function 7 - - - 1,115,526 14,230 174,998 1,304,754
9 Debt Services Total Function 9 ------Total Functions 1 - 9 DRAFT 20,239,764 3,115,775 3,079,883 6,107,803 1,260,406 1,765,453 35,569,084
DRAFTRegular - Not Board Finalized Agenda September 12, 2017 Page 151 September 07, 2017 11:36 Page 30 School District No. 8 (Kootenay Lake) Schedule 2C Operating Expense by Function, Program and Object Year Ended June 30, 2017
Total Employee Total Salaries Services and 2017 2017 2016 Salaries Benefits and Benefits Supplies Actual Budget Actual $ $ $ $ $ $ $ 1 Instruction 1.02 Regular Instruction 18,751,875 4,488,569 23,240,444 1,944,942 25,185,386 25,196,131 24,860,931 1.03 Career Programs 62,988 13,344 76,332 12,593 88,925 72,765 116,146 1.07 Library Services 348,833 90,087 438,920 42,435 481,355 509,220 468,387 1.08 Counselling 495,883 113,681 609,564 947 610,511 667,307 628,085 1.10 Special Education 5,325,936 1,485,256 6,811,192 301,399 7,112,591 6,729,133 6,579,087 1.30 English Language Learning 37,224 9,250 46,474 7,133 53,607 49,680 54,338 1.31 Aboriginal Education 505,853 139,405 645,258 494,091 1,139,349 957,195 929,954 1.41 School Administration 3,202,897 800,247 4,003,144 130,850 4,133,994 4,169,333 4,080,162 1.62 International and Out of Province Students 463,244 110,288 573,532 1,030,095 1,603,627 1,468,500 1,249,166 1.64 Other - - 44,233 44,233 50,000 71,702 Total Function 1 29,194,733 7,250,127 36,444,860 4,008,718 40,453,578 39,869,264 39,037,958
4 District Administration 4.11 Educational Administration 476,227 99,196 575,423 100,280 675,703 549,344 602,683 4.40 School District Governance 104,149 1,681 105,830 102,611 208,441 205,648 217,076 4.41 Business Administration 820,881 184,218 1,005,099 402,462 1,407,561 1,332,821 1,371,453 Total Function 4 1,401,257 285,095 1,686,352 605,353 2,291,705 2,087,813 2,191,212
5 Operations and Maintenance 5.41 Operations and Maintenance Administration 277,529 54,767 332,296 298,604 630,900 567,662 596,945 5.50 Maintenance Operations 3,235,197 877,295 4,112,492 932,480 5,044,972 4,622,565 4,890,703 5.52 Maintenance of Grounds 155,614 42,744 198,358 92,968 291,326 262,559 247,580 5.56 Utilities - - 1,354,028 1,354,028 1,487,419 1,242,816 Total Function 5 3,668,340 974,806 4,643,146 2,678,080 7,321,226 6,940,205 6,978,044
7 Transportation and Housing 7.41 Transportation and Housing Administration 37,557 9,774 47,331 32,189 79,520 32,353 60,131 7.70 Student Transportation 1,267,197 424,153 1,691,350 597,703 2,289,053 2,235,986 2,192,344 Total Function 7 1,304,754 433,927 1,738,681 629,892 2,368,573 2,268,339 2,252,475
9 Debt Services Total Function 9 ------Total Functions 1 - 9 DRAFT 35,569,084 8,943,955 44,513,039 7,922,043 52,435,082 51,165,621 50,459,689
DRAFTRegular - Not Board Finalized Agenda September 12, 2017 Page 152 September 07, 2017 11:36 Page 31 School District No. 8 (Kootenay Lake) Schedule 3 Schedule of Special Purpose Operations Year Ended June 30, 2017
2017 2017 2016 Budget Actual Actual $ $ $ Revenues Provincial Grants Ministry of Education 2,279,599 2,488,496 2,025,386 Other Revenue 2,327,000 2,709,766 2,899,728 Investment Income - Total Revenue 4,606,599 5,198,262 4,925,114
Expenses Instruction 4,208,212 4,836,174 4,621,521 District Administration 95,000 50,475 146,235 Operations and Maintenance 180,000 113,825 51,679 Total Expense 4,483,212 5,000,474 4,819,435
Special Purpose Surplus (Deficit) for the year 123,387 197,788 105,679
Net Transfers (to) from other funds Tangible Capital Assets Purchased (123,387) (197,788) (105,679) Total Net Transfers (123,387) (197,788) (105,679)
Total Special Purpose Surplus (Deficit) for the year - - -
Special Purpose Surplus (Deficit), beginning of year
Special Purpose Surplus (Deficit), end of year - -
DRAFT
DRAFTRegular - NotBoard Finalized Agenda September 12, 2017 Page 153 September 07, 2017 11:36 Page 32 School District No. 8 (Kootenay Lake) Schedule 3A Changes in Special Purpose Funds and Expense by Object Year Ended June 30, 2017
Annual Learning Scholarships School Ready, Coding and Facility Improvement and Generated Strong Set, Curriculum Grant Fund Bursaries Funds Start Learn OLEP CommunityLINK Implementation $ $ $ $ $ $ $ $ $ Deferred Revenue, beginning of year 592 172,482 628,789 1,313,429 19,041 46,974 14,606 126,272 -
Add: Restricted Grants Provincial Grants - Ministry of Education 303,387 1,009,181 - - 161,227 51,450 89,542 586,641 60,067 Other - - 13,957 2,656,102 - - - - - Investment Income - - 8,441 ------303,387 1,009,181 22,398 2,656,102 161,227 51,450 89,542 586,641 60,067 Less: Allocated to Revenue 303,387 776,171 25,018 2,665,665 145,570 39,116 96,194 621,873 2,820 Deferred Revenue, end of year 592 405,492 626,169 1,303,866 34,698 59,308 7,954 91,040 57,247
Revenues Provincial Grants - Ministry of Education 303,387 776,171 - - 145,570 39,116 96,194 621,873 2,820 Other Revenue - - 25,018 2,665,665 - - - - - 303,387 776,171 25,018 2,665,665 145,570 39,116 96,194 621,873 2,820 Expenses Salaries Teachers - 440,378 - - - 7,606 - 6,925 - Principals and Vice Principals ------1,275 - - Educational Assistants - 166,491 - - - - 18,825 168,470 - Support Staff - - - - 6,297 622 - 13,871 - Substitutes - 7,967 - - - - 164 22,751 - - 614,836 - - 6,297 8,228 20,264 212,017 - Employee Benefits - 161,335 - - 1,929 1,923 10,510 52,309 - Services and Supplies 105,599 - 25,018 2,665,665 137,344 28,965 65,420 357,547 2,820 105,599 776,171 25,018 2,665,665 145,570 39,116 96,194 621,873 2,820
Net Revenue (Expense) before Interfund Transfers 197,788 ------
Interfund Transfers Tangible Capital Assets Purchased (197,788) ------(197,788) ------
Net Revenue (Expense) ------DRAFT
DRAFT - NotRegular Finalized Board Agenda September 12, 2017 Page 154 September 07, 2017 11:36 Page 33 School District No. 8 (Kootenay Lake) Schedule 3A Changes in Special Purpose Funds and Expense by Object Year Ended June 30, 2017 Year Ended June 30, 2017
Priority Festival Measures Nelson Donations TOTAL $ $ $ $ Deferred Revenue, beginning of year - 8,336 12,853 2,343,374
Add: Restricted Grants Provincial Grants - Ministry of Education 503,635 - - 2,765,130 Other - - 19,685 2,689,744 Investment Income - - - 8,441 503,635 - 19,685 5,463,315 Less: Allocated to Revenue 503,365 - 19,083 5,198,262 Deferred Revenue, end of year 270 8,336 13,455 2,608,427
Revenues Provincial Grants - Ministry of Education 503,365 - - 2,488,496 Other Revenue - - 19,083 2,709,766 503,365 - 19,083 5,198,262 Expenses Salaries Teachers 413,811 - - 868,720 Principals and Vice Principals - - - 1,275 Educational Assistants - - - 353,786 Support Staff - - - 20,790 Substitutes - - - 30,882 413,811 - - 1,275,453 Employee Benefits 89,554 - - 317,560 Services and Supplies - - 19,083 3,407,461 503,365 - 19,083 5,000,474
Net Revenue (Expense) before Interfund Transfers - - - 197,788
Interfund Transfers Tangible Capital Assets Purchased - - - (197,788) - - - (197,788)
Net Revenue (Expense) - - - - DRAFT
DRAFT - NotRegular Finalized Board Agenda September 12, 2017 Page 155 September 07, 2017 11:36 Page 34 School District No. 8 (Kootenay Lake) Schedule 4 Schedule of Capital Operations Year Ended June 30, 2017 2017 Actual 2017 Invested in Tangible Local Fund 2016 Budget Capital Assets Capital Balance Actual $ $ $ $ $ Revenues Investment Income 500 10,234 10,234 Gain (Loss) on Disposal of Tangible Capital Assets - - - 3,750 Amortization of Deferred Capital Revenue 2,562,188 2,471,062 2,471,062 2,618,604 Total Revenue 2,562,688 2,471,062 10,234 2,481,296 2,622,354
Expenses Amortization of Tangible Capital Assets Operations and Maintenance 3,288,729 3,289,199 3,289,199 3,349,784 Total Expense 3,288,729 3,289,199 - 3,289,199 3,349,784
Capital Surplus (Deficit) for the year (726,041) (818,137) 10,234 (807,903) (727,430)
Net Transfers (to) from other funds Tangible Capital Assets Purchased 423,387 301,362 301,362 321,313 Local Capital 711,000 711,000 Total Net Transfers 423,387 301,362 711,000 1,012,362 321,313
Total Capital Surplus (Deficit) for the year (302,654) (516,775) 721,234 204,459 (406,117)
Capital Surplus (Deficit), beginning of year 22,214,744 41,798 22,256,542 22,662,659
Capital Surplus (Deficit), end of year 21,697,969 763,032 22,461,001 22,256,542
DRAFT
DRAFTRegular - NotBoard Finalized Agenda September 12, 2017 Page 156 September 07, 2017 11:36 Page 35 School District No. 8 (Kootenay Lake) Schedule 4A Tangible Capital Assets Year Ended June 30, 2017
Furniture and Computer Computer Sites Buildings Equipment Vehicles Software Hardware Total $ $ $ $ $ $ $ Cost, beginning of year 9,054,596 125,076,263 1,420,964 4,695,137 131,320 262,121 140,640,401
Changes for the Year Increase: Purchases from: Deferred Capital Revenue - Bylaw - 1,248,159 - 528,032 - - 1,776,191 Deferred Capital Revenue - Other - - 6,021 - - - 6,021 Operating Fund - - - 44,157 - 59,417 103,574 Special Purpose Funds - 197,788 - - - - 197,788 - 1,445,947 6,021 572,189 - 59,417 2,083,574 Decrease: Deemed Disposals 233,828 234,792 48,459 34,501 551,580 Written-off/down During Year - - - 32,030 - - 32,030 - - 233,828 266,822 48,459 34,501 583,610 Cost, end of year 9,054,596 126,522,210 1,193,157 5,000,504 82,861 287,037 142,140,365 Work in Progress, end of year - Cost and Work in Progress, end of year 9,054,596 126,522,210 1,193,157 5,000,504 82,861 287,037 142,140,365
Accumulated Amortization, beginning of year 65,735,527 887,152 2,088,676 79,561 94,308 68,885,224 Changes for the Year Increase: Amortization for the Year 2,598,902 142,097 469,514 26,263 52,423 3,289,199 Decrease: Deemed Disposals 233,828 234,792 48,459 34,501 551,580 Written-off During Year - - 32,030 - - 32,030 - 233,828 266,822 48,459 34,501 583,610 Accumulated Amortization, end of year 68,334,429 795,421 2,291,368 57,365 112,230 71,590,813
Tangible Capital Assets - Net 9,054,596 58,187,781 397,736 2,709,136 25,496 174,807 70,549,552 DRAFT
DRAFTRegular - Not Board Finalized Agenda September 12, 2017 Page 157 September 07, 2017 11:36 Page 36 School District No. 8 (Kootenay Lake) Schedule 4C Deferred Capital Revenue Year Ended June 30, 2017
Bylaw Other Other Total Capital Provincial Capital Capital $ $ $ $ Deferred Capital Revenue, beginning of year 48,770,494 461,596 308,342 49,540,432
Changes for the Year Increase: Transferred from Deferred Revenue - Capital Additions 1,776,191 6,021 - 1,782,212 1,776,191 6,021 - 1,782,212
Decrease: Amortization of Deferred Capital Revenue 2,461,718 - 9,344 2,471,062 2,461,718 - 9,344 2,471,062
Net Changes for the Year (685,527) 6,021 (9,344) (688,850)
Deferred Capital Revenue, end of year 48,084,967 467,617 298,998 48,851,582
Work in Progress, beginning of year -
Changes for the Year Net Changes for the Year - - - -
Work in Progress, end of year - - - -
Total Deferred Capital Revenue, end of year 48,084,967 467,617 298,998 48,851,582
DRAFT
DRAFTRegular - NotBoard Finalized Agenda September 12, 2017 Page 158 September 07, 2017 11:36 Page 37 School District No. 8 (Kootenay Lake) Schedule 4D Changes in Unspent Deferred Capital Revenue Year Ended June 30, 2017
MEd Other Bylaw Restricted Provincial Land Other Capital Capital Capital Capital Capital Total $ $ $ $ $ $ Balance, beginning of year 174,549 20,250 - 194,799
Changes for the Year Increase: Provincial Grants - Ministry of Education 2,288,483 2,288,483 Provincial Grants - Other - 316,943 316,943 2,288,483 - 316,943 - - 2,605,426 Decrease: Transferred to DCR - Capital Additions 1,776,191 - 6,021 1,782,212 1,776,191 - 6,021 - - 1,782,212
Net Changes for the Year 512,292 - 310,922 - - 823,214
Balance, end of year 686,841 20,250 310,922 - - 1,018,013
DRAFT
DRAFTRegular - NotBoard Finalized Agenda September 12, 2017 Page 159 September 07, 2017 11:36 Page 38 Appendix E
Regular Board Agenda September 12, 2017 Page 160 Regular Board Agenda September 12, 2017 Page 161 CAPITAL BYLAW NO. 2017/2018-CPSD08-01 CAPITAL PLAN 2017/18
A BYLAW by the Board of Education of School District No. 8 (Kootenay Lake) (hereinafter called the "Board") to adopt a Capital Plan of the Board pursuant to Sections 143 (2) and 144 (1) of the School Act, R.S.B.C. 1996, c. 412 as amended from time to time (called the “Act”).
WHEREAS in accordance with provisions of the School Act the Minister of Education (hereinafter called the "Minister") has approved the Board’s Capital Plan.
NOW THEREFORE the Board agrees to the following:
(a) authorizes the Secretary-Treasurer to execute project agreements related to the expenditures contemplated by the Capital Plan;
(b) upon approval to proceed, commence the Project and proceed diligently and use its best efforts to complete each Project substantially as directed by the Minister;
(c) observe and comply with any rule, policy or regulation of the Minister as may be applicable to the Board or the Project(s); and,
(d) maintain proper books of account, and other information and documents with respect to the affairs of the Project(s), as may be prescribed by the Minister.
NOW THEREFORE the Board enacts as follows:
1. The Capital Bylaw of the Board approved by the Minister that specifies the supported projects in the Ministry’s letter of March 17, 2017 from the 2017/18 Capital Plan is hereby adopted.
2. This Bylaw may be cited as School District No.8 (Kootenay Lake) Capital Bylaw No. 2017/2018-CPSD08-01.
READ A FIRST TIME THE 12th DAY OF September, 2017; READ A SECOND TIME THE 12th DAY OF September, 2017; READ A THIRD TIME, PASSED AND ADOPTED THE 12th DAY OF September, 2017.
______Board Chair CORPORATE SEAL
______Secretary-Treasurer
I HEREBY CERTIFY this to be a true and original School District No. 8 (Kootenay Lake) Capital Bylaw No. 2017/2018- CPSD08-01 adopted by the Board the 12th day of September, 2017.
______Secretary-Treasurer
Regular Board Agenda September 12, 2017 Page 162 Appendix F
School District No. 8 (Kootenay Lake) Office of the Secretary Treasurer 570 Johnstone, Nelson, B.C. V1L 6J2 Telephone: (250) 505-7039 Fax: (250) 352-6686 Toll Free: 1-877-230-2288 Web: www.sd8.bc.ca Academic Success ◊ Creativity and Imagination ◊ Citizenship ◊ Resiliency
September 13, 2017
School District Financial Reporting Branch BY COURIER Resource Management Division Ministry of Education Fifth Floor - 620 Superior Street Victoria BC V8V 1V2
ATTENTION: Ian Aaron, Director
Dear Sirs:
RE: 2016-2017 Aboriginal Education Carry Forward Request
School District No. 8 (Kootenay Lake) is requesting approval to underspend our targeted Aboriginal Education amount for the 2016-2017 school year in an amount up to $98,122.
Approval is requested for a variation of direction under section 106.4 (2) of the School Act. Our district understands that any underspent funds from 2016-2017 will be added to the 2017-2018 school year Aboriginal education targeted amounts to be expended on Aboriginal education programs.
Please direct any questions to the writer.
Yours truly,
SCHOOL DISTRICT NO. 8 (KOOTENAY LAKE)
Kim Morris Secretary-Treasurer
/km
Encl.
Cc: Jeff Jones, Superintendent of Schools Gail Higginbottom, District Principal, Aboriginal Education Board of Education
Regular Board Agenda September 12, 2017 Page 163 Appendix G
Regular Board Agenda September 12, 2017 Page 164 Appendix H
Student Learning Grant amount for District: 8 $241,388
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 72721 Athletic equipment 9969 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 14000 Other school district entered items 1473 Other 0
Total amount spent by June 30, 2017 98163
Amount unspent as at June 30, 2017 $143,225
Above amounts represent this monetary amount of costs avoided by parents 8289
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 111783.5 Athletic equipment 12680.5 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 2500 Other school district entered items 16261 Other 0
Total amount spent in school year 2017/18 143225
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents 26397
Spending report to be provided to District Parent Advisory Council by July 31, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 165 Student Learning Grant amount for ARES $16,050
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 0 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 0
Amount unspent as at June 30, 2017 $16,050
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 16050 agendas, headphones for each student and classroom supplies like class sets of crayons, sissors etc to reduce the items on the supply list that students are required to have Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent in school year 2017/18 16050
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: May 2, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 166 Student Learning Grant amount for Blewett $7,900
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) $4,182 defer cost of 1718 school supplies Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 4182
Amount unspent as at June 30, 2017 $3,718
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 3718 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent in school year 2017/18 3718
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: May 2, 2017
Spending report to be provided to Kim Morris by May 22, 2017 Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 167 Student Learning Grant amount for Brent Kennedy $11,700
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 6270 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 6270
Amount unspent as at June 30, 2017 $5,430
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year: Our School has come up with three themes: 1) Classroom Instruction Supplies: Set of Thesarus', Dictionaries, and levelled readers 630 2) Technology Support: Mounting projectors, Netbooks, iPads, Sound Systems 900 3) Classroom Learning Spaces: seating options, lighting, workstations. 3,900 0 0
Total amount spent in school year 2017/18 5,430
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: May, 18, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 168 Student Learning Grant amount for Canyon Lister $6,550
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 0 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Leveled Guided Reading books 0 Other 0
Total amount spent by June 30, 2017 0
Amount unspent as at June 30, 2017 $6,550
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 3645 1718 per PAC Plan + 1617 Leveled Reading Guide $905 Athletic equipment 0 Learning resources to assist non-enrolling teachers (high-interest, low-level readers) 500 Leveled Guided Reading books 905 Flexible seating (wobbly chairs, standing desks, floor peddlars, etc.) 1500 Other 0
Total amount spent in school year 2017/18 6550
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: May 9, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 169 Student Learning Grant amount for Crawford Bay $4,194
The school district has spent the Student Learning Grant on the following items:
Dreambox online Math program for Gr 2-7-$671 0 1. Subsidized school supplies K-3 (parents pay $15 instead of $25) 2. Subsidized school fees Gr 4-6 (parents pay $35 instead of $50 for stationery, agenda, art supplies) 3. Subsidized school fees Gr 7-9 (parents pay $45 instead of $80 for agenda, materials for electives- woodwork, metalwork, art, materials for new ADST 7-9 course) 4. Subsidized school fees Gr 10-12 (parents pay $45 instead of $80 for agenda, electives materials, science lab materials) 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Resources needed to start new ADST 7-9/ Metalwork 7-12 courses 0
Total amount spent by June 30, 2017 0
Amount unspent as at June 30, 2017 $4,194
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 0 Dreambox online Math program for Gr 2-7-$671 671 1. Subsidized school supplies K-3 (parents pay $15 instead of $25) 2. Subsidized school fees Gr 4-6 (parents pay $35 instead of $50 for stationery, agenda, art supplies) 3. Subsidized school fees Gr 7-9 (parents pay $45 instead of $80 for agenda, materials for electives- woodwork, metalwork, art, materials for new ADST 7-9 course) 4. Subsidized school fees Gr 10-12 (parents pay $45 instead of $80 for agenda, electives materials, science lab materials) 1565 Resources needed to start new ADST 7-9/ Metalwork 7-12 courses 1958 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent in school year 2017/18 4194
Amount unspent as at June 30, 2018 (MUST BE ZERO) -$1
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: May 8, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 170 Student Learning Grant amount for Erickson $11,150
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) Intermediate Applied Skills Resources (3D printer, Lrego Robotics, Raspberry Pi Kits) 294 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Band Instrument Repair Fees 0 Agendas 0 Primary leveled readers for home reading/Primary math tools 0
Total amount spent by June 30, 2017 294
Amount unspent as at June 30, 2017 $10,856
Above amounts represent this monetary amount of costs avoided by parents 0
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 7856 Band instrument repair, agendas, primary leveled readers/primary math tools Athletic equipment 3000 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent in school year 2017/18 10856
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents 1772
FINALIZED WITH PAC ON: May 2,2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 171 Student Learning Grant amount for Hume $9,450
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 0 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 0
Amount unspent as at June 30, 2017 $9,450
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 2850 Athletic equipment instructional and for outdoor play) 2500 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items (access to localmuseums, parks,-those with costs) 600 Other - fine arts , supplies, lessons (dance, pottery for example) 3500
Total amount spent in school year 2017/18 9450
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: May 2, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 172 Student Learning Grant amount for JVH $10,963
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 1474 Athletic equipment 1474 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) Other school district entered items 1473 Other 0
Total amount spent by June 30, 2017 4421
Amount unspent as at June 30, 2017 $6,542
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 2181 Athletic equipment 2180.5 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other - Student Involvement in Drama, Music, Sports Teams 2180
Total amount spent in school year 2017/18 6541.5
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: May 18, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 173 Student Learning Grant amount for Jewett $450
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 440 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 440
Amount unspent as at June 30, 2017 $10
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 10 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent in school year 2017/18 10
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: April 10, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 174 Student Learning Grant amount for LVR $33,244
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 17326 Athletic equipment 2000 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 12000 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 31326
Amount unspent as at June 30, 2017 $1,918
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 1918 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent in school year 2017/18 1918
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: Tuesday, April 11, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 175 Student Learning Grant amount for MSSS $14,606
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 1,120 Athletic equipment 3,500 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 1,000 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 5620
Amount unspent as at June 30, 2017 $8,986
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 7880 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 1,106
Total amount spent in school year 2017/18 8986
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents 4,106
FINALIZED WITH PAC ON: May 1,2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 176 Student Learning Grant amount for PCSS $24,256
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) $0 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 0
Amount unspent as at June 30, 2017 $24,256
Above amounts represent this monetary amount of costs avoided by parents $0
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 8,681 Athletic equipment $500 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Deferring Fees increase for courses/ Art, Foods and Shops 8-12 15,275
Total amount spent in school year 2017/18 $24,256
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents 15275
FINALIZED WITH PAC ON: May 10, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 177 Student Learning Grant amount for REACH $1,100
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 213 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 213
Amount unspent as at June 30, 2017 $887
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 887 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent in school year 2017/18 887
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: Tuesday, April 11, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 178 Student Learning Grant amount for Redfish $4,350
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) $4,350 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 $1,228.00
Amount unspent as at June 30, 2017 $3,122
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) $3,122 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent in school year 2017/18 $3,122
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: May 18, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 179 Student Learning Grant amount for Rosemont $6,450
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 0 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 0
Amount unspent as at June 30, 2017 $6,450
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 3225 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other (reducing swim and/or winter activities fees for parents) 3225
Total amount spent in school year 2017/18 6450
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: May 9, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 180 Student Learning Grant amount for Salmo Elementary $9,600
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 1258 Athletic equipment 2000 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 1000 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 4258
Amount unspent as at June 30, 2017 $5,342
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 5342 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent in school year 2017/18 5342
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: April 27, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 181 ` Student Learning Grant amount for Salmo Secondary $6,994
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 6994 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 6994
Amount unspent as at June 30, 2017 $0
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year: 0 Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 0 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent in school year 2017/18 0
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: May 10
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 182 Student Learning Grant amount for Sequoia $700
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 700 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 700
Amount unspent as at June 30, 2017 $0
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 0 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent in school year 2017/18 0
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: May 1, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 183 Student Learning Grant amount for South Nelson $9,200
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 3475 Athletic equipment 200 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 3675
Amount unspent as at June 30, 2017 $5,525
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 1,025 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Support for Winter Activities 4,500
Total amount spent in school year 2017/18 5,525
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON:
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 184 Student Learning Grant amount for Trafalgar $18,450
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 0 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 0
Amount unspent as at June 30, 2017 $18,450
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 8300 Athletic equipment 4500 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 2150 Other 3500
Total amount spent in school year 2017/18 18450
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: May 8, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 185 Student Learning Grant amount for WE Graham $3,550
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 465 Athletic equipment 300 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 765
Amount unspent as at June 30, 2017 $2,785
Above amounts represent this monetary amount of costs avoided by parents 0
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 2,785 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent in school year 2017/18 2,785
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents 500
FINALIZED WITH PAC ON: April 11, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 186 Student Learning Grant amount for Winlaw $4,750
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 0 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 0
Amount unspent as at June 30, 2017 $4,750
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 2750 Athletic equipment 0 Learning resources to assist non-enrolling teachers (library resources) 2000 Other school district entered items 0 Other school district entered items 0
Total amount spent in school year 2017/18 4750
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: May 3rd,2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 187 Student Learning Grant amount for DESK $7,294 -
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 3647 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 3647
Amount unspent as at June 30, 2017 $3,647
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 3647 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent in school year 2017/18 3647
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: May 18, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 188 Student Learning Grant amount for Wildflower $8,200
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) $3,356 Athletic equipment $495 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 3851
Amount unspent as at June 30, 2017 $4,349
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 4349 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent in school year 2017/18 4349
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: May 1, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 189 Student Learning Grant amount for Homelinks Creston $7,100
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 1107 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 other- ipads, ipad cases, blue tooth keyboards 3,000
Total amount spent by June 30, 2017 4107
Amount unspent as at June 30, 2017 $2,993
Above amounts represent this monetary amount of costs avoided by parents 4107
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 2993 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent in school year 2017/18 2993
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents 1519
FINALIZED WITH PAC ON: May 8 ,2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 190 Student Learning Grant amount for Homelinks Nelson $2,100
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 0 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Storage cabinet to hold tools for the wood working program 0
Total amount spent by June 30, 2017 0
Amount unspent as at June 30, 2017 $2,100
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 0 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 2100
Total amount spent in school year 2017/18 2100
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON:
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 191 Student Learning Grant amount for Homelinks Kaslo $600
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 0 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 0
Amount unspent as at June 30, 2017 $600
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 600 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent in school year 2017/18 600
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: May 17, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 192 Student Learning Grant amount for Homelinks Slocan $300
The school district has spent the Student Learning Grant on the following items:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 0 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent by June 30, 2017 0
Amount unspent as at June 30, 2017 $300
Above amounts represent this monetary amount of costs avoided by parents
Planned uses for unspent Student Learning Grant funding for the 2017/18 School Year:
Instructional Supplies (e.g. electronic learning resources, textbooks, other classroom supplies serving an educational purpose) 300 Athletic equipment 0 Learning resources to assist non-enrolling teachers (e.g. career preparation materials) 0 Other school district entered items 0 Other 0
Total amount spent in school year 2017/18 300
Amount unspent as at June 30, 2018 (MUST BE ZERO) $0
Above amounts represent this monetary amount of costs avoided by parents
FINALIZED WITH PAC ON: May 18th, 2017
Spending report to be provided to Kim Morris by May 22, 2017
Copy of spending report to EDUC School District Financial Reporting Branch [email protected]
Regular Board Agenda September 12, 2017 Page 193 Student Learning Fund 2017-2018 School Allocations
2016-2017 Enrolment 1701 Enrolment 1701 School Code September February Unit Allocation Total Allocation ARES 102-58003-22 321.000 $50 $16,050 Blewett 102-58003-24 158.000 $50 $7,900 Brent Kennedy 102-58003-26 234.000 $50 $11,700 Canyon Lister 102-58003-28 131.000 $50 $6,550 Crawford Bay 102-58003-32 83.870 $50 $4,194 Erickson 102-58003-34 223.000 $50 $11,150 Hume 102-58003-38 189.000 $50 $9,450 JVH 102-58003-40 219.250 $50 $10,963 Jewett 102-58003-42 9.000 $50 $450 LVR 102-58003-44 664.875 $50 $33,244 MSSS 102-58003-46 292.125 $50 $14,606 PCSS 102-58003-48 485.125 $50 $24,256 REACH 102-58003-94 22.000 $50 $1,100 Redfish 102-58003-50 87.000 $50 $4,350 Rosemont 102-58003-52 129.000 $50 $6,450 Salmo Elem 102-58003-54 192.000 $50 $9,600 Salmo Sec 102-58003-56 139.875 $50 $6,994 SEquoia 102-58003-46 14.000 $50 $700 South Nelson 102-58003-60 184.000 $50 $9,200 Trafalgar 102-58003-62 369.000 $50 $18,450 WEG 102-58003-64 71.000 $50 $3,550 WInlaw 102-58003-66 95.000 $50 $4,750 DESK 102-58003-79 103.875 42.000 $50 $7,294 Wildflower 102-58003-85 164.000 $50 $8,200 Homelinks-Creston 102-58003-90 130.875 11.125 $50 $7,100 HOmelinks-Nelson 102-58003-92 42.000 $50 $2,100 Homelinks-Kaslo 102-58003-95 11.000 1.000 $50 $600 Homelinks-Slocan 102-58003-93 6.000 $50 $300 Total: $241,250 District Allocation from MOE: $241,388 Difference: -$138
Regular Board Agenda September 12, 2017 Page 194 Appendix I
2017-2018 Board Calendar
DATE TIME BOARD MEETING COMMITTEE of the WHOLE OTHER MEETING September 12 1:00-2:30 Flex Meeting (Optional Use) 3:00-4:00 Closed Board Meeting 5:00-7:00 Regular Open Board Meeting September 26 12:30-2:00 Policy and Governance 2:30-4:00 Education 4:30-6:00 Finance and Operations
October 10 1:00-2:30 Flex Meeting (Optional Use) 3:00-4:00 Closed Board Meeting 5:00-7:00 Regular Open Board Meeting October 24 12:30-2:00 Policy and Governance 2:30-4:00 Education 4:30-6:00 Finance and Operations
November 14 1:00-2:30 Flex Meeting (Optional Use) 3:00-4:00 Closed Board Meeting 5:00-7:00 Regular Open Board Meeting November 28 12:30-2:00 Policy and Governance 2:30-4:00 Education 4:30-6:00 Finance and Operations
December 12 3:00-4:00 Closed Board Meeting 5:00-7:00 Regular Open Board Meeting
January 9 Flex Meeting (Optional Use) 3:00-4:00 Closed Board Meeting 5:00-7:00 Regular Open Board Meeting January 23 12:30-2:00 Policy and Governance 2:30-4:00 Education 4:30-6:00 Finance and Operations
Regular Board Agenda September 12, 2017 Page 195
DATE TIME BOARD MEETING COMMITTEE of the Whole Other Meeting February 13 1:00-2:30 Flex Meeting (Optional Use) 3:00-4:00 Closed Board Meeting 5:00-7:00 Regular Open Board Meeting February 27 12:30-2:00 Policy and Governance 2:30-4:00 Education 4:30-6:00 Finance and Operations
March 13 3:00-4:00 Closed Board Meeting 5:00-7:00 Regular Open Board Meeting
April 10 1:00-2:30 Flex Meeting (Optional Use) 3:00-4:00 Closed Board Meeting 5:00-7:00 Regular Open Board Meeting April 24 12:30-2:00 Policy and Governance 2:30-4:00 Education 4:30-6:00 Finance and Operations
May 8 1:00-2:30 Flex Meeting (Optional Use) 3:00-4:00 Closed Board Meeting 5:00-7:00 Regular Open Board Meeting May 22 12:30-2:00 Policy and Governance 2:30-4:00 Education 4:30-6:00 Finance and Operations
June 12 1:00-2:30 Flex Meeting (Optional Use) 3:00-4:00 Closed Board Meeting 5:00-7:00 Regular Open Board Meeting June 26 12:30-2:00 Policy and Governance 2:30-4:00 Education 4:30-6:00 Finance and Operations
Regular Board Agenda September 12, 2017 Page 196