THE BOARD OF EDUCATION OF THE SASKATOON PUBLIC SCHOOL DIVISION #13 OF SASKATCHEWAN
2017-2018 ANNUAL REPORT Table of Contents
School Division Contact Information ...... 1 Letter of Transmittal ...... 2 Introduction ...... 3 Governance ...... 4 School Division Profile...... 6 Strategic Direction and Reporting ...... 18 Demographics ...... 40 Infrastructure and Transportation ...... 43 Financial Overview ...... 46 Appendix A – Payee List ...... 48 Appendix B – Management Report and Audited Financial Statements ...... 74
Saskatoon Public Board of Education Annual Report – 2017-18 School Division Contact Information
The Board of Education of the Saskatoon Public S.D. #13 of Saskatchewan
310 – 21st Street East Saskatoon, SK S7K 1M7
Phone: 306-683-8200 Fax: 306-657-3971 Website: www.spsd.sk.ca Email: [email protected]
Saskatoon Public Board of Education Annual Report – 2017-18 Page 1 Letter of Transmittal
Honourable Gordon Wyant Minister of Education
Dear Gordon S. Wyant Q.C.:
The Board of Education of Saskatoon Public School Division #13 is pleased to provide you and the residents of the school division with the 2017-18 annual report. This report presents an overview of the Saskatoon Public School Division goals, activities and results for the fiscal year September 1, 2017 to August 31, 2018. It provides audited financial statements that have been audited by an independent auditor following the Canadian Generally Accepted Auditing Standards.
Respectfully submitted,
Mr. Ray Morrison, Board Chairperson
Saskatoon Public Board of Education Annual Report – 2017-18 Page 2 Introduction
This annual report presents an overview of the Saskatoon Public School Division #13 goals, activities and results for the fiscal year September 1, 2017 to August 31, 2018.
This report provides a snapshot of the division, its governance structures, students, staff, programs and facilities. In addition to detailing the school division’s goals, activities and performance, this report outlines how the division is deploying the Education Sector Strategic Plan in relation to its school division plan.
The report provides a financial overview and financial statements that have been audited by an independent auditor following the Canadian Generally Accepted Auditing Standards.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 3 Governance
The Board of Education
Saskatoon Public Schools is governed by a ten-person elected Board of Education. The Education Act, 1995 gives the Board of Education the authority to govern the school division.
The school division is organized into ten wards for the purpose of elections, but once elected, the members of the Board of Education represent all students in the division and are committed to providing the very best education possible for each and every student.
The current Board of Education was elected on October 26, 2016 and will serve a four-year term. Board of Education members as of August 31, 2018 are:
Ward 1 ...... Holly Kelleher Ward 2 ...... Vernon Linklater Ward 3 ...... Donna Banks Ward 4 ...... Cameron Scott Ward 5 ...... Colleen MacPherson Ward 6 ...... Kathleen Brannen Ward 7 ...... Ross Tait Ward 8 ...... Suzanne Zwarych Ward 9 ...... Charmaine Bellamy Ward 10 ...... Ray Morrison (Board Chair)
Saskatoon Public Board of Education Annual Report – 2017-18 Page 4 School Community Councils
Fifty-seven of our fifty-nine schools had established School Community Councils (SCCs) in 2017- 18. In addition to our 59 schools, our three associate/alliance schools – Saskatoon Christian School, Saskatoon Misbah School, and Whitecap Elementary School – are not required by legislation to have SCCs (although all three schools have parent/community governance structures such as Boards of Directors or Chief and Council). Royal West Campus and Nutana Collegiate did not establish an SCC, as their student demographic consists of adult learners.
The Education Regulations, 2015 require school divisions to undertake orientation, training, development, and networking opportunities for their SCC members. In 2017-18, Saskatoon Public Schools conducted three city-wide SCC assembly meetings for the purpose of orientation, development, and networking for SCC representatives from all schools.
The Regulations also require SCCs to work with school staff to develop an annual school project plan (A3) that is aligned with the school division’s strategic plan and to recommend that plan to the Board of Education. In 2017-18, all division SCCs participated in the review of these plans.
The Board of Education provided funding of $1,936 to each SCC with an overall allocation of $110,352 for the 2017-18 school year. SCCs used this funding in a variety of ways, including covering meeting expenses, sponsoring surveys of school parents to gain input to school-level actions, and supporting guest speakers at school-level events for parents/caregivers.
SCCs enable the community to participate in educational planning and decision making, and promote shared responsibility for learning among community members, students, and educators.
The SCCs give the Board of Education advice about a wide range of issues including policies, programs, and educational service delivery. At the school level, SCCs provide advice related to the school’s project plan, programs, as well as other related topics to the learning, well-being and needs of students.
Recruitment and retention of SCC members remains a challenge. Sometimes prospective members are approached by the principal or the SCC chair.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 5 School Division Profile
About Us
Saskatoon Public Schools is located in Saskatoon and also includes Whitecap Dakota First Nation. We are the largest school division in the province, educating over 26,000 students in 48 elementary schools, 10 collegiates, 2 associate schools, 1 alliance school, one grades 1-12 school, and in a variety of off-site educational programs.
Saskatoon Public Schools is governed by a ten person elected Board of Education. The school division is organized into ten wards for purpose of elections, but once elected, the members of the Board of Education represent all students in the division.
Each school is also represented by a School Community Council that works closely with the school administrative team to facilitate parent and community participation in planning and provide advice to the Board of Education, the school’s staff, and other agencies involved in the learning and development of students.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 6 Division Philosophical Foundation
Purpose
Saskatoon Public Schools inspire and sustain learning. We are open to all children and youth so they may discover, develop, and act upon their potential, thereby enriching their lives and our community.
Strategic Goals and Values
GOALS
ACADEMIC DEVELOPMENT
• Communication and computation • Critical and creative thinking • Life-long learning
PERSONAL DEVELOPMENT
• Healthy lifestyles • A sense of personal worth and dignity • Moral, ethical and spiritual values
SOCIAL AND CULTURAL DEVELOPMENT
• Growing with change • Democratic and responsible decision-making • Respect for others • World citizenship
VALUES
• Respect • Joy • Responsibility • Excellence
Saskatoon Public Board of Education Annual Report – 2017-18 Page 7 Vision
We envisage a future in which enthusiasm runs like an undercurrent of energy throughout Saskatoon Public Schools. Our schools will be vibrant and proud. Our students and staff will feel that they are part of something fresh and innovative. There will be a sense that exciting things are happening and students and staff will meet each day with optimism.
When you walk down the hallways in Saskatoon's public schools you will be greeted warmly by students and staff. You will hear the sounds of those engaged in learning, including the sound of laughter.
When students finish the day in our schools, they will have a feeling of accomplishment. They will have focused their energy on meeting challenges, asking questions, offering solutions, and opening new doors. Each day they will renew their curiosity, passion, and joy through learning.
In our school division, every individual will be valued. We will recognize that every person has personal, physical, spiritual, emotional, and intellectual needs. We will acknowledge a multitude of learning styles to ensure that all members of our learning community have the opportunity to develop their potential.
We will build our confidence by acknowledging and celebrating success, by accepting mistakes as a natural and necessary part of learning, by nurturing the imagination, and by supporting individual growth.
In the pursuit of our vision, we will be value-driven and people-centered. We will honour our commitments. We will invest in relationships to strengthen our sense of place and purpose in the educational and broader communities.
Saskatoon Public Schools envision a learning community that is caring, committed to celebrating diversity, and respected for its focus on learning. We believe we can create a future in which students eagerly embrace learning. We believe that learning has the power to build confidence and inspire hope.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 8 Principles
We adhere to the following principles:
• Integrity; • Trust; • Honesty; • Mutual respect; • Courage; and • Commitment.
Beliefs
We believe that:
• Students are our top priority; • Public education provides a valuable service to society; • Education is a shared responsibility among school, family, and community; • Our organization is accountable to students, parents, and rate-payers; • Diversity, inclusion, and equity are the keys to building a supportive climate; • Planning, research, innovation, and evaluation improve education; • Life-long learning is critical to the success of our students and staff; and • Creativity, initiative, and teamwork enhance learning.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 9 Division Goals
Student Learning Goals
Academic Development Goals • Communication and Computation - Students will learn to read, write, speak and listen effectively. Students will learn important mathematical skills, concepts and problem solving processes. • Critical and Creative Thinking - Students will learn and apply critical and creative thinking processes. • Lifelong Learning - Students will develop the skills, interests and desire to pursue learning throughout their lives.
Personal Development Goals • Healthy Lifestyles - Students will practice healthy lifestyles that promote physical and emotional well-being. • A Sense of Personal Worth and Dignity - Students will develop a sense of personal worth and dignity.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 10 • Moral, Ethical and Spiritual Values - Students will display ethical conduct harmonious with the ideals of a democratic society and consistent with the values of respect, responsibility, excellence and joy.
Social and Cultural Development Goals • Growing with Change - Students will develop knowledge, attitudes and behaviours to both influence and accept change. • Democratic and Responsible Decision-Making - Students will develop the knowledge and respect for democratic institutions and the process of government, as well as the desire to participate in the democratic decision-making process. • Respect for Others - Students will demonstrate a respect for cultures, values, political and religious beliefs of others. • World Citizenship - Students will participate actively in the local community, realize the rights and responsibilities of citizenship, and demonstrate a commitment to social justice.
Student Values • Respect - cooperation, compassion, acceptance of diversity, respect for others, respect for self, self-control, honesty. • Responsibility - freedom, service, justice, respect for the environment, responsibility. • Excellence - pursuit of truth, excellence. • Joy - self-fulfillment, joy.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 11 Core Strategies
For each of our four goal areas, we have identified a number of core strategies to help us achieve our goals and, ultimately, our vision. Specific action plans for each core strategy are developed and monitored on a regular basis. Strategies and related action plans are subject to modifications based on new information, changes in the environment, and availability of resources.
Our Students’ Learning • Safe caring and accepting schools • Literacy for Life • Collegiate Renewal • First Nation, Inuit, and Métis education • Learning, teaching, and assessment models • Technology for learning • Special education and student services • Innovative programming • English as an additional language • Career and work education
Our People • Recruitment and retention of staff • Staff development • Staff supervision
Our Organization • Strategic planning • Facilities for Learning • Enrolment growth • Fiscal management
Our Community • School Community Councils • First Nation, Inuit, and Métis partnerships • Community partnerships
Saskatoon Public Board of Education Annual Report – 2017-18 Page 12 Strategic Priorities
The Board has identified two priority areas to receive significant focus for the school division. These priorities are Literacy for Life and Collegiate Renewal.
Literacy for Life All kindergarten to grade 8 students will achieve at or above grade level in reading, writing, and mathematics. They will be engaged in their learning and graduate as active participants in lifelong learning and as responsible, caring, culturally responsive citizens in the community, nation, and world. In pursuit of this goal, we will focus intensively on the engagement, achievement and graduation rates of First Nation, Inuit, and Métis students.
The significant characteristics of Literacy for Life include: • A strong focus on student engagement, achievement and early learning; • Intensive professional development for our staff regarding powerful teaching, learning and assessment strategies; • Ongoing measurement of our results; and • A long-term commitment to this change initiative.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 13 Collegiate Renewal All collegiate students will be engaged in their learning so that they graduate as competent, active participants in lifelong learning and as responsible, caring, culturally responsive citizens in the community, nation, and world. In pursuit of this goal, we will focus intensively on the engagement, achievement and graduation rates of First Nation, Inuit and Métis students.
The significant characteristics of Collegiate Renewal include:
• Ongoing assessment of student engagement through the following four dimensions: competency, relevancy, potency, and sense of belonging; • Intensive professional learning opportunities for staff that focus on powerful teaching, learning, and assessment strategies; and • Honouring student, parent/guardian, and community partner voice and perspective in the learning process.
Community Partnerships
Saskatoon Public Schools has established a range of formal and informal community partnerships to promote student learning and ensure that students’ school experiences are positive and successful. Saskatoon Public Schools has a long-standing formal partnership with Whitecap Dakota First Nation to ensure smooth transitions for students as they move from Charles Red Hawk School to schools within our division. This partnership has evolved over time and Charles Red Hawk School is an “alliance school” within the Saskatoon Public Schools’ family. The benefit to students, families, and both organizations is evident in our journey towards student success and reconciliation.
The Saskatoon Tribal Council (STC), the Central Urban Métis Federation Inc., and Saskatoon Public Schools mutually discontinued the Okicīyapi Partnership in favour of individual agreements that better met the needs of each organization in our collective efforts to educate our youth. Examples of these agreements that came to be in 2017-18 are: • A renewed Memorandum of Understanding (MOU) with the Central Urban Métis Federation Inc. (CUMFI). This MOU has seen the creation of a Métis Think Tank session as well as a cost-shared Michif language teacher to support all schools in their journey toward cultural competence. • A partnership with the STC in the implementation of the Pathways to Education program. This partnership supports Indigenous student access to both tutoring and cultural opportunities. The goal of the program is to provide a successful transition into post-secondary education, training and employment through a comprehensive plan to offer academic, social and financial support to youth. Currently, five elementary schools, and three high schools are involved in the implementation of Pathways.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 14 • A second initiative with STC is our co-planned Indigenous Language Celebration that highlights the growth of Indigenous languages in our communities. Students and staff are proud to come together to share their learning and achievement. • Also built in 2017-18 was a strong relationship with the Indigenous Teacher Education Program (ITEP) at the University of Saskatchewan. Working together, we will be providing pre-service teachers the opportunity to learn and work with teachers trained in the provincial Following Their Voices (FTV) professional development model. The reciprocal learning between ITEP student and Saskatoon Public Schools teacher will enhance our cultural competence as an organization. • Partnerships with Meyers Norris Penny - LLP office and the creation of the Indigenous Accounting Mentorship program proved to be fruitful for Indigenous students with an entrepreneurial spirit. Students were introduced to business and post-secondary connections to support their learning journey in business. • HATCH Engineering partnered with Saskatoon Public Schools to encourage Indigenous youth in grades 8-12 to consider a path in engineering. This partnership engaged youth with young engineers in designing and building projects in the classroom and community.
Several schools in the division use an integrated services model in which they partner with social service agencies to ensure that students’ physical, social, and psychological needs are met. This approach recognizes that students who are healthy and happy have greater capacity to learn and to succeed in school and in life. For example, in Princess Alexandra and Pleasant Hill community schools, a partnership between the division and the Saskatoon Health Region has formed a School Wellness Team. This team, comprised of a nurse practitioner, occupational therapists, a mental health counsellor and a speech and language pathologist, comes into the schools to provide families with services on a regular basis.
Several schools in the division have partnered with local businesses. The purpose of these partnerships is to enrich students’ educational experience and to help them connect what they learn at school to the world of work. Typically, the partner business provides job shadowing opportunities for students and sends representatives to the schools to talk about their business or industry. In some cases, the business may also sponsor school events. Students, for their part, may sing at business events, help to hand out business awards, and/or help decorate business facilities at Christmas and other special times.
Program Overview
The students in Saskatoon Public Schools are diverse. They vary in personal circumstances, learning styles, interests, and individual strengths and needs. In order to provide the best education possible for all our students, the division offers a wide range of programs in its 62 schools. Central to the program in every school is the provincially mandated core curricula, broad areas of learning, and cross-curricular competencies. Classroom instruction is designed to
Saskatoon Public Board of Education Annual Report – 2017-18 Page 15 incorporate differentiated instruction; First Nation and Métis content, perspectives, and ways of knowing; and the adaptive dimension.
In addition, schools in the division offer specialized programming that responds to the needs of their students. The following list identifies some of the programs offered at one or more schools.
• Prekindergarten (offered in 15 schools) • Music/Band programming • Alternative programming for vulnerable students • Special Education programming • Online learning centre operating out of City Park School • International Baccalaureate program (in two collegiates) • Advanced Placement courses (in several collegiates) • Saskatoon Public Schools Academically Gifted Education (SAGE) (grades 5 – 8 congregated gifted education program offered in three elementary schools and also in three collegiates) • Community school initiatives and programming • Secondary locally developed courses approved by the Ministry and taken for credit o For example: Religions of the World, Entrepreneurship, Active Living and Fitness, Animation, and Mental Health and Addictions. Language Programs • Core French instruction • French Immersion (offered at seven elementary schools and four collegiates) • Cree language and culture • Michif and Métis culture • English as an Additional Language programming (EAL) • German, Japanese, Mandarin, and Spanish language programming
Saskatoon Public Schools has also developed a number of innovative and unique programming opportunities for students. A few of our innovative programs are highlighted below:
• Media School (grade 11 program) in which students spend a semester obtaining high school credits in an integrated learning environment by studying all aspects of media production. • Grades 1-8 Montessori program at City Park School. • The Intergenerational learning program (iGen) for grade six students is located at the Sherbrooke Centre and allows students an opportunity to learn with the support and guidance of both their classroom teacher and the seniors at the centre. • The Flexible Learning Educational Program (FLEX) is designed for students in grades 7-12 who wish to combine their education with pursuits that are often found outside of school such as fine arts or athletics. • Integrated outdoor education programs for grade 8 students such as EcoQuest, Let’s Lead - Nīkānētān, and Science Trek.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 16 • Collegiate academies such as soccer, dance, science and technology, softball, and hockey. • The Brightwater program, an out of school education project, focuses on environmental awareness and the role that people play in their local, regional, and global environments. • Royal West Campus is a centre of excellence for adult learners. • Nutana Collegiate offers an Integrated School Linked Services program that involves a number of human service agencies working within the school alongside our teaching staff. • The Saskatoon Trades and Skills Centre, housed at Mount Royal Collegiate, is comprised of partners from industry, Saskatoon Public Schools, Gabriel Dumont Technical Institute, the Apprenticeship Board, and the Saskatchewan Ministries of Education and Advanced Education. The initiative was established to address the skilled worker needs of Saskatoon and area employers and to prepare youth and young adults for employment and career opportunities. • Bedford Road offers a pre-engineering program for grades 11 and 12 students in partnership with Cameco.
Additional services and supports are offered to students and teachers by specialized school division staff including:
• Curriculum consultants in specific subject areas, • Educational psychologists, • English as an additional language consultants, • Speech and language pathologists, and • Student counsellors.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 17 Strategic Direction and Reporting
The Education Sector Strategic Plan
Members of the education sector have worked together to develop an Education Sector Strategic Plan (ESSP) for 2014-2020. The ESSP describes the strategic direction of the education sector. The ESSP priorities and outcomes align the work of school divisions and the Ministry of Education. The plan is expected to shape a new direction in education for the benefit of all Saskatchewan students.
2017-18 was the fourth year of deployment of the 2014-2020 ESSP.
Enduring Strategies
The Enduring Strategies in the ESSP are: Culturally relevant and engaging curriculum; Differentiated, high quality instruction; Culturally appropriate and authentic assessment; Targeted and relevant professional learning; Strong family, school and community partnerships; and, Alignment of human, physical and fiscal resources.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 18 Reading, Writing, Math at Grade Level
ESSP Outcome: By June 30, 2020, 80% of students will be at grade level or above in reading, writing and math. ESSP Improvement Targets: • By June 2018, at least 75% of students will be at or above grade level in reading and writing. • By June 2019, at least 75% of students will be at or above grade level in math. ESSP Priority: Contingent on recommendations from the sector, implement and actualize the provincial Unified Student Information System.
• Saskatoon Public Schools teachers will implement research supported expected practices for literacy and math to respond to the needs of students. School-based administrators and teacher leaders will use a coaching model to support teachers to understand and implement expected practices. • Superintendents of Education will work closely with school administrative School division goals teams to ensure the implementation of expected instructional practices in aligned with Reading, reading, writing, and mathematics. This will be done through formal school Writing and Math at visits, professional development at leadership meetings, and through an Grade Level outcome increased emphasis on observation in classrooms and feedback to teachers in all schools. • The division staff development team will work with key teacher leaders in each school to develop resources that support implementation of expected practices. The teacher leaders will also receive professional learning to develop their ability to coach their colleagues and to collaborate on planning effective interventions for students.
• School administrators and teacher leaders engaged in extensive professional learning, facilitated by the central office team, to understand and generate examples of the expected instructional practices for literacy and mathematics. These were shared and promoted with all teachers in School division actions each school. taken during the • School leadership teams met a minimum of five times during the year to 2017-18 school year to review school-based data and to plan strategic supports for the achieve the outcomes implementation of expected practices in response to their students learning and targets of the Reading, Writing and needs. Math at Grade Level • All teachers worked with administrators and colleagues in collaborative outcome teams to determine the most effective ways to bring research supported instructional practices into their classrooms to address the needs of their students. Division-wide opportunities for teacher to teacher professional learning were enthusiastically received e.g. the Leading from the classroom after school workshop series.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 19 • New teachers participated in several professional development sessions on reading, writing, and mathematics instruction. Instructional consultants supported new teachers through this process, and through mentorship. • Community school principals met four times during the year to discuss common issues and to collaborate to improve instruction in reading, writing, and mathematics. • School Administrators began a two-year leadership-learning curriculum focused on three instructional leadership outcomes: development of deep understanding of expected practices, honing skills of in class observation, and coaching teachers with feedback. • Saskatoon Public Schools developed Math screeners (mini-assessments) that were used in all schools to identify students’ specific areas of strength and need. Based on these assessments, teachers tailored interventions to the specific needs of specific students.
Measures for Reading, Writing and Math at Grade Level
Proportion of Grade 3 Students Reading At or Above Grade Level
In June 2017-18 division Fountas and Pinnell (F&P) results showed 68% of grade 1 students, 70% of grade 2 students, and 72% of grade 3 students in our division were reading at or above grade level. Compared to mid-year results there was marked improvement by year end as an additional 10% of grade 1s, 13% of grade 2s, and 16% of grade 3 were reading at or above grade level.
The following bar graph displays the percentage of Grade 3 students (FNMI, non-FNMI, all) by reading level. The charts below the graph indicate the percentage of Grade 3 students in the province reading at or above grade level, as well as the proportion of Grade 3 students with reported reading levels.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 20 Notes: Reading levels are reported based on provincially developed benchmarks. The percentages of students in each of the reading level groupings were found using the number of students with a 'valid' reported reading level as the denominator. (Excluded or non-participant students were not included in these calculations.) Results for populations of fewer than 10 students have not been reported to avoid identifying individuals or very small groups of students. FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non- FNMI students are those who do not identify as FNM or I, however, this category may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2018
Analysis of results
Disaggregated reading results showed the following percentages of Indigenous students reading at or above grade level: 43% in grade 1, 48% in grade 2, and 51% in grade 3 as displayed above. The improvement over the grades is promising however additional interventions will be initiated to support greater growth more rapidly. For comparison, the results for non-Indigenous students reading at or above grade level are: 82% in grade 1, 76% in grade 2, and 77% in grade 3. Division results over time indicate an initial increase in 2015, a static result over subsequent years with a decline in 2018. Our results have been consistently higher than the province until this past year.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 21 Proportion of Students Writing At or Above Grade Level Writing is a key measure identified in the ESSP Reading, Writing and Math at Grade Level Outcome.
The following bar graph displays the percentage of students (FNMI, non-FNMI, all) by writing level in grades 4, 7 and 9. The charts below the graph indicate the percentage of grades 4, 7 and 9 students in the province writing at or above grade level, as well as the proportion of students with reported writing levels.
Notes: Writing levels are reported based on provincially developed rubrics. The percentages of students in each of the writing level groupings were found using the number of students with a 'valid' reported writing level as the denominator. (Excluded or non-participant students were not included in these calculations.) Results for populations of fewer than 10 students have not been reported to avoid identifying individuals or very small groups of students. FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify as FNM or I, however, this category may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2018
Saskatoon Public Board of Education Annual Report – 2017-18 Page 22 Analysis of results For the 2017-2018 years, 28% of students and 42% of FNMI students in grades 4,7, and 9 were assessed at just below grade level using the provincial writing rubric. These students that are just below grade level are of particular interest and a focus for our strategic planning at the school and division levels. With targeted interventions in both tier 1 and 2 instruction, the intention is to move the majority of these students forward to grade level or above.
At each grade the percentage of Indigenous students achieving the two highest levels on the rubric, at or above grade level, is lower than the percentage of non-Indigenous students. In response to these data, we will prioritize instructional approaches that support Indigenous students to achieve at levels 3 and 4. Percentage of students writing at or above grade level within our division are identical to provincial results in grades 4 and 7. Results in grade 9, however, are higher within the division in comparison to the provincial percentage.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 23 Improving First Nations, Métis and Inuit Student Engagement and Graduation Rates
ESSP Outcome: By June 30, 2020, collaboration between First Nations, Métis and Inuit and non-First Nations, Métis and Inuit partners will result in significant improvement in First Nations, Métis and Inuit student engagement and will increase three-year graduation rates from 35% in June 2012 to at least 65% and the five-year graduation rate to at least 75%. ESSP Improvement Targets: • Achieve an annual increase of four percentage points in the First Nations, Métis and Inuit three-year and five-year graduation rates. • By June 2019, schools involved in FTV for at least 2 years will collectively realize an 8% annual increase in First Nations, Métis and Inuit student graduation rates. • By 2018, school divisions will achieve parity between First Nations, Métis and Inuit and non-First Nations, Métis and Inuit students on the OurSCHOOL engagement measures. ESSP Priority: In partnership with First Nations, Métis and Inuit stakeholders, continue to implement the FTV Initiative.
The provincial Education Sector Strategic Plan prioritizes improvement in achievement and graduation rates for First Nation and Métis students. Embedded in these broad goals are relationships, intellectual engagement, attendance and smooth transitions. Saskatoon Public Schools responds to this provincial outcome in focusing on the Truth and Reconciliation Commissions Calls to Action, and by ensuring that our leaders and classroom teachers are supported in building their cultural competencies, relationships and pedagogy.
Saskatoon Public Schools builds our teachers and leaders cultural competencies School division goals in the following ways: aligned with the • Lead k-12 school transition practices for FNIM students to achieve Improving First subject/grade and level/credit attainment with input from our FNIM Nations, Métis and educational partners. Inuit Student • Lead responsive/formative assessment (cultural & discursive) Engagement and instructional strategies in k-8: Language Arts, Writing & Math, and 9-12: Graduation Rates English, Math and Science. outcome • Develop and implement an attendance strategy with students and school community councils at the collegiate level. • Develop effective responses (that result in credits and engagement) for students whose needs are not met with current instruction. (Indigenous Student Advocate, Tiered Interventions, FTV, Outcome Based Assessment (OBA), Students of Opportunity Equity (SOE) Committee, Indigenous Ensemble) • Build cultural competencies in our leaders through regular Social Justice Disposition Committee meetings as well as a support network for our Indigenous leaders.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 24 • Continue to establish and support partnerships with several First Nation and Métis and non-First Nation and Métis organizations for the purpose of supporting students’ learning.
Saskatoon Public Schools’ First Nation and Métis Education Achievement Fund (FNMEAF) goals included: • The goal was to increase engagement and foster advocacy in three collegiates with First Nations, Inuit and Métis students. Indicators such as advocacy at school, plans to finish high school, positive teacher-student relations, and advocacy outside of school were used to determine which schools would benefit most from this support. • Continue with Literacy Leveled Intervention (LLI) teachers at two elementary schools to provide tier 2 interventions to support students who were reading below grade level according to the reading assessment. • Continue with Speech Language Pathologist (SLP) support at four elementary schools based on Early Years Education (EYE) data gathered in September. The four schools chosen had the highest number of declared students identified in red and yellow according to the assessment. • By June 2018, an increased percentage of First Nation, Inuit and Métis students graduating on time (within three years of entering grade 10) from 36% to 50%.
Invitational Shared Services Initiative (ISSI) goals (in partnership with Whitecap Dakota First Nation) will include: • Using collected baseline data to transition students successfully from Charles Red Hawk School to Saskatoon Public Schools successfully. • To develop a coherent student transition tracking process to ensure consistent support for students. • Ensuring that all students will be at or above grade level expectations in reading and mathematics. • Inclusion of Dakota language and culture at Charles Red Hawk Elementary School.
• School division K-12 Transitions Committee identified needs and created transition actions taken during consistencies premised on: the 2017-18 school o Reasons for student transition. year to achieve the o K-8 results in Language Arts, Writing & Math targeting struggling outcomes and FNIM students. targets of the o Grade 7-10 FNIM students focused on English, Math and Science Improving First to achieve grade level /credit attainment, post-secondary Nations, Métis and opportunities. Inuit Student • Indigenous Student Advocates at Mount Royal and Bedford Road Engagement and collegiates supported First Nations, Inuit and Métis Education students in
Saskatoon Public Board of Education Annual Report – 2017-18 Page 25 Graduation Rates o Monitoring attendance & grades. outcome o Frequent contact with teachers and homes. o Helping students build relationship with peers and adults in the building. • Career Education created mapping visuals for all high school students and families to better understand our provincial credit policies. • Students of the Opportunity and Equity working group created consistencies for high school transitions such as a: goal that grade 10 students will be fully timetabled with supports to achieve a minimum of eight credits, and keeping students in home schools. • By way of the Alliance Agreement, Charles Red Hawk students transitioned smoothly to Chief Whitecap Elementary School. • Professional development opportunities using FTV pedagogy through Collegiate Renewal and Literacy for Life. • A new First Nations, Inuit and Métis Education Portal was built to highlight resources and opportunities for student/staff engagement. • A monthly First Nations, Inuit and Métis Education Unit Newsletter was distributed monthly for all employees • Build on leadership capacity through our: o Social Justice Disposition Committee o Following Their Voices o Citizenship Curriculum Pilot Schools (8)
Partnership with First Nations, Inuit and Métis stakeholders: • Saskatoon Public Schools has continued to increase the efficacy of partnerships with First Nation and Métis organizations. In 2017-18 the MOU with the Central Urban Métis Federation Inc. (CUMFI) was renewed, and a Métis Think Tank session that brought together school administrators and Métis leaders to discuss the growth of Michif and Métis culture in all our schools was held. From this event, it was decided that students would benefit from hiring a Michif language teacher to support all schools in their learning. • Another growing partnership is with the STC and the implementation of the Pathways to Education program. This partnership/ program supports Indigenous student access to both tutoring and cultural opportunities. The goal of the program ties into the FNMEA plan in providing a successful transition into post-secondary education, training and employment through a comprehensive plan to offer academic, social and financial support to youth. In 2017-18 five elementary schools and three high schools were involved in the implementation of Pathways to Education program. • A second initiative with STC is the co-planned Indigenous Language Celebration that highlights the growth of Indigenous languages in
Saskatoon Public Board of Education Annual Report – 2017-18 Page 26 communities. Students and staff are proud to come together to share their learning and achievement. • A third partnership built in 2017-18 is the relationship with ITEP at the University of Saskatchewan. Working together, pre-service teachers have been provided the opportunity to learn and work with teachers trained in the provincial FTV professional development model. The reciprocal learning between ITEP students and Saskatoon Public Schools teachers has enhanced the cultural competence as an organization.
Following Their Voices (FTV): • Two collegiates from Saskatoon Public Schools were direct participants in the provincial FTV initiative.
Measures for Improving First Nations, Métis and Inuit Student Engagement and Graduation
Average Final Marks
Teacher-assigned marks are important indicators of student performance in school. Classroom marks are used for grade promotion and graduation decisions, to meet entrance requirements for postsecondary education, to determine eligibility for scholarships and awards and by some employers when hiring.
The following displays average final marks in selected secondary-level courses for all students, and by non-FNMI and FNMI student subpopulations in the division, along with provincial results for each category.
Average Final Marks in Selected Secondary-Level Courses, 2017-18
All Students Non-FNMI FNMI Subject Saskatoon Saskatoon Saskatoon Province Province Province Public Public Public English Language Arts A 10 (Eng & Fr equiv) 74.2 72.7 77.3 76.0 62.1 55.2
English Language Arts B 10 (Eng & Fr equiv) 73.6 72.4 76.7 76.0 61.0 55.2
Science 10 (Eng & Fr equiv) 72.7 70.8 76.0 75.0 59.9 51.7
Math: Workplace and Apprenticeship 10 (Eng & Fr equiv) 73.5 63.1 77.0 67.8 61.6 54.9
Math: Foundations and Pre-calculus 10 (Eng & Fr equiv) 73.7 73.2 75.8 75.1 61.7 57.2
English Language Arts 20 (Eng & Fr equiv) 74.8 73.8 77.0 76.4 63.9 60.2
Math: Workplace and Apprenticeship 20 (Eng & Fr equiv) 67.8 64.0 70.2 65.2 62.8 62.1 Math: Foundations 20 (Eng & Fr equiv) 74.7 74.3 76.4 75.5 65.3 64.1
Notes: Results for populations of fewer than 10 students have not been reported to avoid identifying individuals or very small groups of students (nr). FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify as FNM or I, however, this category may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2018
Saskatoon Public Board of Education Annual Report – 2017-18 Page 27 Analysis of results
Saskatoon Public Schools non-FNMI students increased overall averages in seven of the eight subjects in 2017-18, and we are approaching the provincial averages in these areas. In comparison, our FNMI students increased averages in three of the eight subject areas. We continue to provide support that address the difference in division and provincial averages in anticipation of increasing FNMI student achievement.
We recognize that continued work to improve outcomes for FNMI students is required in order to meet our provincial goals.
Credit Attainment
Credit attainment provides a strong predictive indicator of a school system’s on-time graduation rate. Students receiving eight or more credits per year are more likely to graduate within three years of beginning Grade 10 than those who do not achieve eight or more credits per year.
The following displays the credit attainment of secondary students attaining eight or more credits per year for all students, and by non-FNMI and FNMI student subpopulations in the division, along with provincial results for each category.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 28 Notes: Credit attainment measures are calculated as the percentage of students enrolled at the secondary level on September 30 attaining eight or more credits yearly. Results for populations of fewer than 10 students have not been reported to avoid identifying individuals or very small groups of students (nr). FNMI students are those who choose to self- identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify as FNM or I, however, this category may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2018
Analysis of results
Saskatoon Public Schools credit attainment measure have remained consistent over recent years, 55% of Grades 10-12 students attained 8 or more credits each year. We have seen significant growth from our 2008-09 baseline measures for FNMI students which was at 16%. We now are at 24% in 2017-18 and will work to see the trend continue. The differences between our FNMI and non-FNMI achievement demonstrates the imperative for our schools and the work ahead.
Graduation Rates ESSP Outcome: By June 30, 2020, Saskatchewan will achieve an 85% three-year graduation rate and a 90% five-year graduation rate. ESSP Improvement Targets: • Achieve an annual increase of three percentage points in the provincial three-year graduation rate. • By June 2018, students will report a 5% increase in intellectual engagement as measured by OurSCHOOL.
By June 2018 • On time graduation rate will be 70%. School Division goals • Extended time graduation rate will be 85%. aligned with the • Graduation Rates 60% of secondary students will have high attendance. outcome The average number of credits earned by FNMI students will increase by 10% over 2017-18.
Developed and implemented an attendance strategy: • Attendance Matters campaign was developed by January 2018. • School attendance policies were updated by September 2017. Updated School division attendance policies were reviewed for alignment with division policies actions taken during and current success by February 2018. the • Schools were supported by placing students in effective alternatives that 2017-18 school year allow them to re-engage after not attending. to achieve the outcomes and targets • Pilot attendance incentives were implemented in two high schools in of the Graduation 2017-18. Rates outcome Developed and implement more effective responses (that resulted in credits and engagement) for students whose needs were not met with current instruction:
Saskatoon Public Board of Education Annual Report – 2017-18 Page 29 • A common transition plan was introduced to guide students to stay in the home school for the 2017-18 school year. Effective school-based supports for students who were not completing credits or who were disengaged. • By November 2017, secondary principal agreed on appropriate transitions (October retreat) and responses were developed. • An increase to administrators’ and learning coordinators’ understanding of cross-culturally competent instruction through the development and sharing of consistent practice was implemented by January 2018. • The quality of current tier 1, 2, and 3 responses were assessed and recommendations to process and procedures were implemented (Students of Opportunity Equity, Transitions team). • Developed administrative procedures for outcomes-based credit recovery by December 2017. • Support school-based data teams to understand their data well enough to plan and implement effective responses, then monitor their effect.
90% of teachers in all high schools used outcomes based assessment in at least one course by end of 2017-18: • Professional learning on outcomes-based assessment was provided during school opening, common department meetings, and school- based/central professional development. • Secondary assessment committee set direction for outcomes-based assessment and monitoring of implementation.
Engaged in effective leadership coaching to create greater quality and consistency in observation and feedback from leaders: • The new leadership curriculum was shared, revised and implemented by September 2017 based on feedback from administrators. Leadership curriculum is a regular focus of learning in Principal/VP meetings (2017- 18). • Classroom observation templates were created and resources developed for administrative teams by November 2017. • A school progress rubric was created and implemented for Superintendents of Education by October 30, 2017. • Professional learning and supports for Superintendents of Education around high school expected practices.
Attendance Strategy Measures: • Student attendance was monitored by teachers on a monthly basis. • Data on self-reported truancy measures was correlated with data on responsive instruction and differentiation. These results informed the work on improved attendance.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 30
Developed and implemented more effective responses (that result in credits and engagement) for students whose needs are not met with current instruction: • Superintendents and administrators analyzed student data (attendance, outcome achievement and engagement) for each class/section at midterm and end of each semester.
Measures for Graduation Rates
Grade 12 Graduation Rate: On-Time (within 3 years)
To graduate within the typical three-year period after beginning grade 10, students must accumulate an average of eight credits per year to achieve the minimum requirement of 24 required secondary level credits at the end of grade 12. On-time graduation rates are one measure of the efficiency of a school system.
The following displays the percentage of students (all students, non-FNMI and FNMI) in the school division who graduated within three years of entering grade 10, along with provincial results in each of these categories.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 31 Notes: On-time graduation rates are calculated as the percentage of students who complete grade 12 within 3 years of ‘starting’ grade 10. Results for populations of fewer than 10 students have not been reported to avoid identifying individuals or very small groups of students (nr). FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify as FNM or I, however, this category may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2018
Analysis of results
While the graduation rate increased slightly from 78% to 82% for our non-FNMI students, the data indicates our FNMI rates remained 38% for the past two years, up from 20% baseline in 2008-09. The graduation rate for Saskatoon Public Schools continues to be lower than the province. While the intellectual engagement measure from our OurSCHOOL data for Saskatoon Public Schools is consistently above the national average for both our non-FNMI and FNMI students, this last year there was a decline. There is much work yet to be done and this continues to be an area of focus for our division as opportunities are provided for our learners to engage in their learning and attain credits.
Grade 12 Graduation Rate: Extended-Time (within 5 years)
Some students need more time to complete all the courses necessary to graduate so they continue in school longer than the typical three years after beginning grade 10. Extended-time graduation rates are one measure of the responsiveness of the school system.
The following displays the percentage of students (all students, non-FNMI and FNMI) in the school division who graduated within five years of entering grade 10, which includes those who graduated on- time, along with provincial results in each of these categories.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 32
Notes: Extended-time graduation rates are calculated as the percentage of students who complete grade 12 within 5 years of ‘starting’ grade 10 (and include those who graduate on-time). Results for populations of fewer than 10 students have not been reported to avoid identifying individuals or very small groups of students (nr). FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify as FNM or I, however, this category may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2018
Analysis of results
The extended-time graduation rate for all dropped by 4% last year, 81% down from 85%. There was a 2% drop with our non-FNMI students, however, that number has remained relatively consistent in comparison to the 2008-09 numbers. There was also a drop of 4% with our FNMI students, 54% down from 58%. While this was also a decline, the number remains a significant improvement from 32% in 2008-09. We continue to focus in the area of graduation and continue to investigate current research, in consultation with students, staff and families as we strive to improve our extended-time graduation rates.
Grade 9 to 10 Transition
The transition from grades 9 to 10 can be difficult for some students for many different reasons, including not having reached all outcomes from each subject area in the elementary grades. This
Saskatoon Public Board of Education Annual Report – 2017-18 Page 33 measure is intended to show how well grade 9 students adjust in the transition to grade 10. Achieving eight or more credits per year is important for steady progress towards graduating on-time. The following displays the percentage of Grade 9 students (all students and the FNMI subpopulation) in the school division who achieved eight or more credits the following school year, along with provincial results for the past eight years and the eight year average.
Percentage of Grade 9 (adjusted) Cohort Achieving 8 or More Credits the Following School Year, Saskatoon SD 13 100%
90%
80% 76.8% 74.1%
70% 76%
60%
50%
40% 35.2%
30% 36% 30.2%
20%
10% SD Overall Avg SD FNMI Avg Prov Overall Avg Prov FNMI Avg SD Overall SD FNMI Prov Overall Prov FNMI 0% 2009/2010 to 2009/2010 2010/2011 2011/2012 2012/2013 2013/2014 2014/2015 2015/2016 2016/2017 2016/2017 76.8% of all Grade 9 students (which is 83.4% of those in the Gr 10 cohort). Grade 9 Cohort Year 35.2% of FNMI Grade 9 students (which is 48.2% of those in the Gr 10 cohort).
Notes: Grade 9 to 10 transition rates are calculated as the number of students attaining eight or more credits in the year immediately following their grade 9 year divided by the number of students in the grade 9 cohort. Results for populations of fewer than five have not been reported to avoid identifying individuals or very small groups of students. FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify as FNM or I, however, this category may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2018
Analysis of results
Saskatoon Public Schools’ percentage of students achieving 8 credits or more in grade 10 is above the provincial average for the last four years. This is also evident in the 8-year averages displayed on the left of the graphic. The percentage of FNMI students achieving 8 credits or more in grade 10 has been consistently below the provincial average, and has declined the last two years. Transitions has been an area of focus for Saskatoon Public Schools however, this focus has not yet directly impacted credit attainment. We will continue to work with students, staff, and families to gain a better understanding of the barriers and develop solutions to improve this transition.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 34 Attendance
Attendance is an important indicator with a strong correlation to measures of student achievement. Students with at least 80% attendance are much more likely to achieve higher educational outcomes as compared to students with lower than 80% attendance.
The following bar graph displays the percentage of students in the school division (all students and the FNMI subpopulation) that attend at least 80% or 90% of the time for all grades prek-12 and grades 10- 12, along with provincial results for each category. The line graph shows the percentage of students in the school division in the past five years who have at least 80% attendance for the specified year.
Percentage of Students With at Least 80% (and 90%) Attendance, Saskatoon SD 13 and Provincial School Divisions, 2017-18 100% 86% 90% 83% 80% 76% 68% 70% 67% 62% 70% 72% 60% 48% 50% 58% 50% 52% 40% 46% 35% 30% 32% 20% 22% 10% 0% All Grades (Div) All Grades (PrvSDs) Grade 10-12 (Div) Grade 10-12 (PrvSDs) All Students (>=80% att) FNMI Students (>=80% att) All Students (>=90% att) FNMI Students (>=90% att)
Student Attendance - Pct of Students with at least 80% Attendance, Saskatoon SD 13, 2013-14 to 2017-18 100%
80% 84% 84% 84% 83% 83% 71% 70% 70% 68% 67% 60% 64% 64% 64% 61% 62%
40% 38% 37% 38% 34% 35% 20%
0% 2013-14 2014-15 2015-16 2016-17 2017-18 2013-14 2014-15 2015-16 2016-17 2017-18 All Grades Grades10-12
Notes: Percentages represent all attendance that occurred in the school division in the years reported. This includes all reported attendance for students attending the division during that year, whether or not they are currently enrolled in that division, but only includes attendance data while students were enrolled in the school division. Each percentage is a weighted average of the monthly percentages of students enrolled in the division with at least 80% attendance. Results for populations of fewer than ten have not been reported to avoid identifying individuals or very small groups of students. FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify as FNM or I, however, this category may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2018
Saskatoon Public Board of Education Annual Report – 2017-18 Page 35 Analysis of results The data indicates that the percentage of students attending at least 80% of the time over all grades has remained relatively stable for all students and FNMI students during the past five years. The percentage of students attending at least 90% in 2017-2018 was relatively consistent with the provincial results (70% compared to 72% provincially). The attendance levels in our high schools has been targeted as an area that needs to be addressed with 67% of students attending at least 80% of the time, compared to 76% provincially. Both overall and for FNMI students, the results are below the provincial results for all grades and for grades 10-12. In an effort to improve the data, several interventions have been identified. For example, an attendance campaign is in development for our schools that stresses the importance of regular, daily attendance and its positive impact on success and credit attainment.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 36 Early Years
ESSP Outcome: By June 30, 2020, children aged 0-6 years will be supported in their development to ensure that 90% of students exiting Kindergarten are ready for learning in the primary grades. ESSP Improvement Targets: • By June 2018, 75% of Prekindergarten educators will have completed Responding to Children's Interests (SPDU) workshop and 75% of Kindergarten educators will have completed Literacy Practices in Kindergarten
In Saskatoon Public Schools, we continue to pursue the implementation of key research supported instructional practices to ensure kindergarten students have the School division language development required to achieve success in grade 1 and beyond. We will goals aligned focus professional learning for kindergarten teachers on the components of emergent with the Early phonemic awareness and phonics, oral language, alphabetic knowledge, print Years outcome literacy ( awareness, comprehension) along with holistic language and developmental milestones strategies, correlated to the Early Years Evaluation (EYE).
• Kindergarten teachers met regularly throughout the year as part of the kindergarten learning community. The community created and shared exemplars of effective practices (such as intentional provocations that teachers implemented in classes throughout the division) and focused on defining and implementing integrated curricular play and exploration. • The kindergarten learning community engaged in professional learning in literacy and numeracy. • Families continued to receive information from schools regarding specific School division developmental and language milestones appropriate for prekindergarten actions taken students. Support for families came through home visits, contact with division and during the 2017- health region speech and language pathologists and conversations with teachers. 18 school year • All prekindergarten teachers and educational assistants attended the Responding to achieve the to Children’s Interest workshop presented by Bojana Dautbegovic-Krienke outcomes and (Saskatoon Public Schools was given special permission to provide the workshop targets of the to our teachers) Early Years • Prekindergarten teachers engaged in using Simon Breakspear’s Agile sprint process outcome to respond to their EYE-DA data. • Division consultants continued to build teachers’ understanding and implementation of the Hanen strategies in prekindergarten by participating in a coaching conversation with all teachers and some EAs. • All kindergarten teachers completed the Literacy Practices in kindergarten on-line workshop. • Prekindergarten teachers, kindergarten teachers and school teams (SLP, administration, resource teacher) met to discuss EYE results and to develop a plan to support some of their struggling students.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 37 Measures for Early Years
Early Years Evaluation
The Early Years Evaluation-Teacher Assessment (EYE-TA) is a readiness screening tool that provides information about each child’s development and learning with a focus on reading readiness skills. Results from the EYE-TA allow educators and school-based interdisciplinary teams to quickly identify children most likely to require extra support during the Kindergarten year, based on their levels of skill development in five key domains at school entry. In addition to results for specific domains, children are also assigned a comprehensive score known as a Responsive Tiered Instruction (RTI) level. RTI is a preventive approach that allows educators, school teams and divisions to allocate resources early and continuously, rather than waiting until after children have experienced failure before responding.
The following displays the percentage of children (all children, non-FNMI and FNMI) in the division assessed as Tier I at kindergarten entry and after the kindergarten year at exit, for the 2014-15 (baseline) year and the three years following, as well as the provincial results for each category
Saskatoon Public Board of Education Annual Report – 2017-18 Page 38 Notes: Research shows early identification followed by a responsive, tiered approach to instruction from Kindergarten to Grade 3 can substantially reduce the prevalence of reading challenges. The primary role of EYE is to help inform educational practice. EYE screening at Kindergarten entry is used by classroom teachers and school divisions to identify children who experience difficulties with important skills when they arrive in Kindergarten, and who may need closer monitoring or further assessment during the year. Children who have difficulty with important skills at Kindergarten entry are also re-assessed before the end of the Kindergarten year, allowing school divisions to measure the impact of their supports and responses. Children assigned Tier I RTIs are able to complete developmental tasks without difficulty. These children have a high probability of reading at grade level by grade 3 - an important predictor of school success, including grade 12 graduation.
The format of EYE-TA results reported previously in school division annual reports varies from the format used here. Prior to 2016-17, displays showed percentage results for all RTI Tiers at Kindergarten entry and exit of the assessment year. The amended displays now show only the percentage of children assessed as Tier I at Kindergarten entry and after the Kindergarten year at exit. In addition, school division EYE-TA displays also now show results for self-declared First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk children (FNMI), and for those who do not identify as FNMI (non-FNMI), provided both comparison groups consist of a minimum of 10 children. It should be noted that the non- FNMI group may include FNMI students who choose not to self-identify.
Source: Ministry of Education, Early Years Branch, 2018
Analysis of results
A child’s first few years are critically important to his or her lifelong learning trajectory. One measure used to monitor students’ readiness to learn in grade 1 is the Early Years Evaluation – Teacher Assessment (EYE-TA). The EYE-TA provides teachers and parents with a wealth of information about children’s readiness to learn in several key domains consistently shown to be indicators of future success. In addition, the results can be used to estimate the likelihood that a student will require special education supports in the future.
In 2017-18 at kindergarten entry, 57% of non-Indigenous children and 25% of Indigenous students in Saskatoon Public Schools were at the appropriate level of development. That is below the four-year average and is under the baseline by 7% for non-indigenous and 9% for Indigenous students. This increases the challenge and urgency of the work in kindergarten for students toward grade 1 readiness. In 2017-18 kindergarten teachers, along with SLPs, resource teachers, and administrators, working in partnership with families, were successful in more than doubling the number of Indigenous students ready for grade 1 by June 2018 (52% up from 25% in fall of 2017). Similarly the number of non-Indigenous students ready for grade 1 by June 2018 rose to 79% (up from 57% in fall 2017). The 2017-18 all tier 1 students dropped slightly from last year (79% to 75%) and remained below the provincial percentage (75% compared to 79%).
Saskatoon Public Board of Education Annual Report – 2017-18 Page 39 Demographics
Students
In 2017-18, 25,354 students were enrolled with Saskatoon Public Schools (including prekindergarten students). This represents an increase of 486 students over 2016-17. Our number of self-identified FNMI students continues to increase with 248 new students as does the French Immersion data with 144 additional students choosing that program. Our EAL learners dropped slightly which is a bit of an anomaly considering the drastic growth in this population over the last several years. We anticipate that our student population will continue to increase annually.
Saskatoon SD 13 Subpopulation Grade 2014-15 2015-16 2016-17 2017-18 Grades 2014-15 2015-16 2016-17 2017-18 Enrolments Kindergarten 1,767 1,789 1,770 1,898 K to 3 1,054 1,057 1,102 1,183 1 1,732 1,801 1,906 1,855 4 to 6 807 851 898 896 Self-Identified 2 1,731 1,744 1,837 1,901 7 to 9 887 892 958 1,023 FNMI 3 1,626 1,723 1,788 1,849 10 to 12 1,254 1,311 1,477 1,581 4 1,484 1,657 1,759 1,803 Total 4,002 4,111 4,435 4,683 5 1,597 1,543 1,690 1,805 K to 3 1,019 1,110 1,138 1,163 6 1,572 1,646 1,614 1,703 4 to 6 440 466 553 654 French 7 1,497 1,602 1,691 1,634 7 to 9 381 399 401 393 Immersion 8 1,568 1,562 1,644 1,713 10 to 12 257 283 290 316 9 1,687 1,757 1,750 1,781 Total 2,097 2,258 2,382 2,526 10 1,853 1,813 1,916 1,873 1 to 3 631 645 764 746 11 1,829 1,901 1,906 1,904 English as an 4 to 6 569 588 730 762 12 2,876 2,832 2,979 3,085 Additional 7 to 9 484 476 570 549 Total 22,819 23,370 24,250 24,804 Language 10 to 12 515 572 650 626 Total 2,199 2,281 2,714 2,683 PreK 609 591 618 550
NOTES: 1. Enrolment numbers are based on headcounts from the Student Data System (SDS) as of September 30 for each school year. 2. Enrolments includes all residency types, all ages, home based and home bound students, with the exception of EAL enrolments which exclude non-Saskatchewan residents, students 22 years and older, and home based students. 3. PreK enrolments are the 3- and 4-year-old enrolments on the SDS which includes those children who occupy the Ministry designated PreK spaces and those in other school division operated PreK or preschool programs. 4. A student's FNMI identity is established through self-identification. Source: Ministry of Education, 2017
Saskatoon Public Board of Education Annual Report – 2017-18 Page 40 Staff
Job Category FTEs Classroom teachers 1454.8 Principals, vice-principals 124.0 Other educational staff (positions that support educational programming) – e.g., educational psychologists, educational assistants, school community 575.3 coordinators, speech language pathologists Administrative and financial staff – e.g., Chief Financial Officers, accountants, Information Technology people, supervisors, managers, administrative 156.0 assistants, clerks Plant operations and maintenance – e.g., caretakers, handypersons, 192.5 carpenters, plumbers, electricians, gardeners, supervisors, managers Transportation – e.g., bus drivers, mechanics, parts persons, bus cleaners, 0.0 supervisors, managers League of Educational Administrators, Directors and Superintents (LEADS) – 11.0 e.g., director of education, superintendents
Total Full-Time Equivalent (FTE) Staff 2513.6
Notes: • The numbers shown above represent full-time equivalents (FTEs). The number of employees may be greater because some people work part-time or seasonally. Source: Saskatoon Public Schools, Human Resources Department, 2018
Senior Management Team
Barry MacDougall is the director of education and reports directly to the Board of Education. Shane Skjerven is the deputy director of education that oversees Education Council and reports to the director of education. The Chief Financial Officer, Garry Benning, reports to the director and oversees Business Council. Seven superintendents of education are responsible for teaching, learning, and curriculum. Each superintendent of education is responsible for seven or eight assigned schools from the various neighbourhoods in Saskatoon Public Schools:
Education Council – Superintendents of Education
• Dave Derksen ● Dean Newton • Lisa Fleming ● Ken Okanee (May 2018 – current) • Brent Hills ● Charlene Scrimshaw • Withman Jaigobin (Aug. 2013 – Feb. 2018) ● Donnalee Weinmaster
Saskatoon Public Board of Education Annual Report – 2017-18 Page 41 Business Council
• Garry Benning – Chief Financial Officer • Jason Dunk – Chief Technology Officer • Stan Laba – Superintendent of Facilities • Jaime Valentine – Human Resources Superintendent
ADMINISTRATIVE COUNCIL
B. MacDougall S. Skjerven G. Benning J. Dunk Director Deputy Director Chief Financial Officer Chief Technology
S. Laba J. Valentine D. Derksen L. Fleming Superintendent of Facilities H.R. Superintendent Superintendent of Education Superintendent of Education
K. Okanee (May 2018 – current) B. Hills W. Jaigobin (Aug. 2013 – Feb. 2018) D. Newton Superintendent of Education Superintendent of Education Superintendent of Education Superintendent of Education
C. Scrimshaw D. Weinmaster Superintendent of Education Superintendent of Education
Saskatoon Public Board of Education Annual Report – 2017-18 Page 42 Infrastructure and Transportation
School Grades Location Aden Bowman Collegiate 9-12 Queen Elizabeth Alvin Buckwold Elementary k-8 Eastview Bedford Road Collegiate 9-12 Caswell Hill Brevoort Park Elementary k-8 Brevoort Park Brownell Elementary k-8 Silverwood Heights Brunskill Elementary k-8 Varsity View Buena Vista Elementary k-8 Buena Vista Caroline Robins Elementary Prek-8 Westview Heights Caswell Elementary Prek-8 Caswell Hill Centennial Collegiate 9-12 University Heights Suburban Centre Charles Red Hawk Elementary Prek-4 Whitecap Dakota First Nation Chief Whitecap Elementary k-8 Stonebridge City Park School 1-12 City Park Colette Bourgonje Elementary k-8 Rosewood College Park Elementary k-8 Lakewood Confederation Park Elementary Prek-8 Confederation Park Dr. John G. Egnatoff Elementary k-8 Erindale Dundonald Elementary k-8 Dundonald Ernest Lindner Elementary k-8 Hampton Village Evan Hardy Collegiate 9-12 College Park Fairhaven Elementary Prek-8 Fairhaven Forest Grove Elementary k-8 Forest Grove Greystone Heights Elementary k-8 Greystone Heights Henry Kelsey Elementary k-8 Hudson Bay Park Holliston Elementary k-8 Holliston Howard Coad Elementary Prek-8 Mount Royal Hugh Cairns V.C. k-8 Adelaide/Churchill James L. Alexander Elementary k-8 Parkridge John Dolan k-12 Eastview John Lake Elementary k-8 Avalon King George Elementary Prek-8 King George Lakeridge Elementary k-8 Lakeridge Lakeview Elementary k-8 Lakeview Lawson Heights Elementary k-8 Lawson Heights Lester B. Pearson Elementary Prek-8 Pacific Heights Marion M. Graham Collegiate k-12 Silverwood Heights Mayfair Elementary Prek-8 Mayfair Montgomery Elementary k-8 Montgomery Mount Royal Collegiate 9-12 Mount Royal
Saskatoon Public Board of Education Annual Report – 2017-18 Page 43 North Park Wilson Elementary k-8 North Park Nutana Collegiate 9-12 Nutana Pleasant Hill Elementary Prek-8 Pleasant Hill Prince Philip Elementary k-8 Nutana Park Princess Alexandra Elementary Prek-8 Riversdale Queen Elizabeth Elementary k-8 Queen Elizabeth River Heights Elementary k-8 River Heights Roland Michener Elementary k-8 College Park Royal West Campus 9-12 Mount Royal Saskatoon Christian School k-12 Corman Park Saskatoon Misbah School k-8 Grosvenor Park Silverspring Elementary k-8 Silverspring Silverwood Heights Elementary k-8 Silverwood Heights Sutherland Elementary Prek-8 Sutherland Sylvia Fedoruk Elementary k-8 Evergreen Tommy Douglas Collegiate 9-12 Blairmore Victoria Elementary k-8 Nutana Vincent Massey Elementary Prek-8 Massey Place Walter Murray Collegiate 9-12 Nutana Suburban Centre Westmount Elementary Prek-8 Westmount Wildwood Elementary k-8 Wildwood Willowgrove Elementary k-8 Willowgrove W.P. Bate Elementary Prek-8 Meadowgreen
Infrastructure Projects
Infrastructure Projects – 2017/18 School Project Details Cost Confederation Park Roofing Replacing sections of roof 227,407 Dr. J. G. Egnatoff Roofing Replacing sections of roof 232,486 Evan Hardy Collegiate Roofing Replacing sections of roof 219,481 Marion M. Graham Roofing Replacing sections of roof 720,847 Walter Murray Roofing Replacing sections of roof 291,736 Portables Portables Construction of portable classrooms 742,160 City Park Repurposing Various Renovations 942,441 Land Improvements Playgrounds Brunskill and John Dolan 887,042 New School Bundle P3 Schools Furniture and Equipment 1,300,876 Furniture & Equipment Furn. and Equip. Refresh k-2 and Special Ed 1,399,598 Total $6,964,074
Saskatoon Public Board of Education Annual Report – 2017-18 Page 44 Transportation
Saskatoon Public Schools contracts student transportation with a taxi service, a wheelchair shuttle service and two bus companies. In addition, students are encouraged to ride Saskatoon Transit to and from school, particularly in grades nine to twelve.
Saskatoon Public Schools has four new joint use schools which opened for the 2017-18 school year. The opportunity for families to have their children attend a neighbourhood school resulted in a decrease in the number of students transported out of area.
Transportation of students who have intensive needs is an increasing challenge as student needs become increasingly complex.
As part of fiscal responsibility for the 2017-18 school year, the walk distance was increased and reductions in transportation services were implemented.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 45 Financial Overview
Summary of Revenue and Expenses
Saskatoon Public Board of Education Annual Report – 2017-18 Page 46 Budget to Actual Revenue, Expenses and Variances
Budget to Budget to 2018 2018 2017 Actual Actual % Variance Budget Actual Actual Over / (Under) Variance Note REVENUES Property Taxation 40,184,425 39,808,099 118,680,271 (376,326) -1% Grants 190,096,420 189,577,656 173,588,991 (518,764) 0% Tuition and Related Fees 2,017,000 2,212,840 2,683,893 195,840 10% 1 School Generated Funds 4,955,000 4,507,723 5,062,826 (447,277) -9% 2 Complementary Services 3,259,432 3,179,083 3,162,242 (80,349) -2% External Services 6,565,675 8,235,333 8,774,226 1,669,658 25% 3 Other 1,427,000 1,416,375 1,332,919 (10,625) -1% Total Revenues 248,504,952 248,937,109 313,285,368 432,157 0%
EXPENSES Governance 635,460 594,595 1,418,469 (40,865) -6% 4 Administration 6,518,908 6,804,498 6,673,476 285,590 4% Instruction 192,130,741 194,100,802 191,792,495 1,970,061 1% Plant 38,054,816 38,563,062 32,428,131 508,246 1% Transportation 6,440,051 6,093,803 7,547,026 (346,248) -5% 5 Tuition and Related Fees 312,000 309,200 288,541 (2,800) -1% School Generated Funds 4,955,000 4,385,802 4,831,427 (569,198) -11% 6 Complementary Services 3,299,853 2,911,701 3,172,204 (388,152) -12% 7 External Services 6,765,165 7,564,992 8,191,200 799,827 12% 8 Other Expenses 318,080 423,282 396,675 105,202 33% 9 Total Expenses 259,430,074 261,751,737 256,739,644 2,321,663 1% Surplus (Deficit) for the Year (10,925,122) (12,814,628) 56,545,724
Explanation for Variances (All variances that are greater than positive or negative 5% must be explained) Note Explanation 1 Tuition and Related Fees were higher than budgeted due to Federal tuition for First Nations students being higher than expected. 2 School Generated Fund revenues were lower than budgeted partially due to the reclassification of a program to External Services but the lower revenues correspond with lower School Generated Fund expenses.
3 External Services revenues were higher than budgeted due to slightly higher federal funding for Whitecap, playground funding and the reclassification of a program from School Generated Funds.
4 Governance expenses were lower than budgeted due to expenses for memberships and dues being lower than expected. 5 Transportation was lower than budgeted due to transportation efficiencies. 6 School Generated Fund expenses were lower than budgeted partially due to the reclassification of a program to External Services, but the lower expenses align with lower School Generated Fund revenues. 7 Complementary Services expenses were lower than budgeted as the timing of some alternate program expenditures have been extended into future periods.
8 External Services expenses were higher than budgeted as revenues were higher than expected and there was a reclassification of a program from School Generated Funds.
9 Other Expenses were higher than budgeted due to interest charges on the operating line of credit.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 47 Appendix A – Payee List
Board Remuneration
Professional Travel Remuneration Development Name Other Total Base Salary Out of Out of In Prov. In Prov. Prov. Prov. Banks, Donna 26,129 2,578 - - - 246 28,953 Bellamy, Charmaine 25,270 2,578 - 1,832 - 593 30,273 Brannen, Kathleen 25,270 2,578 - - 1,259 2,221 31,328 Kelleher, Holly 26,053 2,578 - - 1,259 2,426 32,316 Linklater, Vernon 24,107 2,578 - - - 144 26,829 MacPherson, Colleen 25,661 2,578 - - - 510 28,749 Morrison, Ray * 32,314 2,578 - 447 - 1,750 37,089 Scott, Cameron 24,107 2,578 - 1,832 - 257 28,774 Tait, Ross 25,270 2,578 - 170 - 304 28,322 Zwarych, Suzanne 25,272 2,578 - 290 - 360 28,500 *Board Chair
Personal Services
Name Amount Name Amount Aaro, Scott $98,170 Alexander, Alison $85,725 Abbott, Travis $60,091 Alexander, Heath $95,434 Abdulnour, John $61,371 Alexandrovich, Bradley $73,089 Abercrombie, Lana $85,896 Allen, Alyssa $69,496 Adair, Aaron $90,076 Allenspach, Tracy $90,771 Adair, Susan $95,181 Allington, Estelle $80,815 Adair, Tammy $89,706 Almightyvoice, Adams, Marcia $64,489 Gilbertina $86,432 Adolph, Beverly $89,955 Alsop, Cara $90,076 Adzeme Mpogue, Altman, Marie $87,194 Ghislain $58,999 Ambros, Carla $74,545 Ahiahonu, Elizabeth $86,859 Amiotte, Laurel $85,940 Ahmed, Candace $112,882 Amundson, Debra $85,621 Akl, Najla $85,632 Anderson, Amy $78,720 Alba, Alejandro $63,721 Anderson, Angela $90,281 Albert, Keri $92,452 Anderson, Cheryl $90,418 Alcorn, Kerry $95,209 Anderson, Heather $84,933 Aldorfer, Pamela $51,731 Anderson, Kerri $96,556 Aldred, Carmeletta $76,926 Anderson, Kerry $72,486
Saskatoon Public Board of Education Annual Report – 2017-18 Page 48 Name Amount Name Amount Anderson, Laurie $107,683 Bansley Berezitzky, Anderson, Lynn $86,815 Kimberley $90,764 Andrews, Jolie $90,002 Banting, Nathaniel $85,511 Andrews, Mark $87,264 Baptist, Megan $69,645 Antonopoulos, Lorielle $64,922 Baraniuk, Robin $90,172 Apesland, Corey $101,936 Bargen, Wayne $86,441 Apesland, Marcia $89,706 Barker, Barry $89,213 Appleton, Cody $79,703 Barkway, Christopher $72,058 Appleton, Eastlyn $75,092 Barnes, Kristopher $90,671 Arcand, Carolynn $68,094 Barr, Nancy $94,823 Armstrong, Ivy $71,721 Barrett, Kevin $85,896 Armstrong, Kaitlin $70,751 Barrett, Scott $50,002 Armstrong, Shane A. $126,198 Barrett, Shelley $86,138 Armstrong, Shane W. $84,222 Barry, Patrick $90,076 Arnot, Linda $104,338 Barss, Derek $116,321 Arsenault, Donna $117,404 Basaraba, Amy $101,228 Arthurs, Brian $85,857 Basaraba, Shauna $84,712 Ashburner, Brittany $75,161 Basky, Leslie $85,989 Ashworth, Kellen $65,504 Batcho, Lisa $74,726 Aubichon, Deirdre $60,902 Bates, Allison $79,696 Aune, Elisabeth $90,076 Bates, Trevor $85,775 Avery, Duncan $85,896 Baudais, Tracy $76,996 Awad, Iman $63,226 Baumgarten, Michelle $86,446 Awasis, Wallace $86,083 Bayda, Pearl $72,025 Babey, Dana $89,843 Bazin Webster, Charles $102,119 Bachiu, Megan $94,817 Bear, Tennille $57,566 Bachman, Rhonda $56,965 Bear-Linklater, Teresa $86,743 Baetz, Andrew $89,674 Beattie, Tannis $90,265 Bahr, Heather $86,507 Beattie, Tanya $85,946 Bailey, Madison $58,244 Beaudin, Grayson $59,079 Baker, Veronica $104,196 Beaudry, Pamela $103,423 Bakes, Traci $72,360 Beaudry, Susan $89,706 Balaberda, Heather $55,404 Beaulieu, Ryan $99,516 Balicki, Chantelle $105,139 Beckman, Elizabeth $75,623 Balkwill, Mark $58,868 Bekkatla, Carmen $89,432 Ballantyne, Jennifer $67,428 Bekolay, Maria $84,684 Balon, Brett $89,450 Bekolay, Tami $89,706 Bandula, Marta $87,501 Bell, Alison $86,556 Bannister, Paige $70,385 Bell, Ashley $54,685 Bell, Ashley $66,265
Saskatoon Public Board of Education Annual Report – 2017-18 Page 49 Name Amount Name Amount Bell, Juliane $59,761 Blacklock, Jessica $67,984 Bell, Kathleen $58,077 Blackstar, Charlene $54,617 Bell, Kellie $72,208 Blackstone, Sunny $69,284 Belyea, Ian $86,506 Blair, Diane $95,208 Bembridge, Holly $59,747 Blair, Jasmine $78,714 Bembridge, Janet $86,214 Blais, Lise $83,990 Ben, Audrey $64,080 Blatchford, Carey $105,702 Benard, Richard $54,632 Blatz, Courtney $55,053 Bender, Randi $56,077 Bloski, Courtney $64,431 Benincasa, Aquilina $63,506 Blunt, Donna $70,526 Benning, Garry $182,493 Bodnarchuk, Matthew $97,778 Benson, Wendy $124,854 Boechler, Georgia $89,542 Bentham, Lorraine $94,133 Bohle, Tammi $90,216 Beres, Brittney $60,295 Boldt, Stacey $71,912 Bereza, Gregory $86,523 Bonli, Maia $72,515 Berezowski, Kenna $86,132 Bonli, Sonika $68,923 Berg, Andrea $85,995 Bonnor, Susan $84,948 Berg, David $84,979 Booth Peterson, Berg, Erin $86,105 Tammy $90,181 Berg, Everett $79,517 Booth, Sharilee $86,913 Berg, William $116,508 Booth, Vance $92,177 Bergen, Tyler $105,411 Boots, Ruth $61,856 Berscheid, Gertrude $90,260 Boran, Jesica $58,371 Bertoia, Maureen $51,911 Bornyk, Brenda $85,632 Bessette, Jill $75,206 Borsa, Ian $59,832 Beswick, Morgan $66,097 Bortis, Kendra $65,549 Beswick, Susan $85,769 Bosch, Brett $95,751 Beutler, Lloyd $56,336 Boszak, Tyler $63,801 Bevan, Melanie $86,618 Bouchard, Donna $95,208 Bevan, Scott $84,398 Boudreau, Jennifer $77,250 Bilanski, Ryan $64,929 Boulding, Jay $50,002 Bilinski, Kaleah $63,231 Bourgeois, Benjamin $65,720 Binner, Courtney $56,685 Bouthillette, Tara $67,152 Bintner, Jasper $84,618 Bowes, Richard $91,913 Bird, Brianna $66,700 Bowkowy, Lindsey $88,145 Bird, Carol $76,610 Boychuk, Tammy $90,236 Bishop, Mary $98,423 Braaten, Heather $90,076 Bishop-Yong, Nicola $121,221 Braaten, Karen $85,706 Biss, Sharon $86,138 Braden, Jennifer $98,714 Black, Marilyn $104,192 Bradford, Marni $85,731
Saskatoon Public Board of Education Annual Report – 2017-18 Page 50 Name Amount Name Amount Bradford, Michael $126,017 Buglass, Kim $95,984 Bradley, Shane $120,378 Bulin, Merril $101,201 Branstetter, Shelley $90,078 Bulmer, Katie $86,434 Brassard, Carrie $85,813 Burgess, Matthew $67,930 Brattan, Carlee $78,911 Burgess, Steffan $62,718 Braun, Sharon $86,169 Burke, Meghan $92,852 Braybrook, Robert $129,675 Burr, Evan $86,251 Brecht, Naomi $86,578 Busby, Jennifer $66,268 Brennan, Anne $56,540 Bussiere, Lexi $77,564 Brennan-Bailey, Tracey $90,263 Butler, Jenna $59,296 Brent, Caitlin $69,950 Butler, Lindsay $73,797 Bridgeman, Claudette $67,152 Byers, Alana $90,082 Brimacombe, Erin $67,656 Cabalt, Stephanie $90,198 Brimacombe, Ryan $117,623 Cadrain, Tina $86,938 Brinkman, Tara $90,095 Calow, Andrea $86,446 Briskar, Stanley $59,832 Calyniuk, Marissa $61,861 Brissaw, Jodi $86,308 Cameron, Allison $82,229 Britton, Neal $68,332 Cameron, Dee $63,223 Broberg, Rachelle $85,582 Cameron, Nicole $51,680 Broda, Jenna $90,666 Cameron, Raelene $69,574 Brokofsky, Jennifer $112,364 Cameron, Steven $64,092 Brooman, Dean $70,526 Campbell, Christine $80,617 Brossart, Theresa $79,211 Campbell, Jeanet $85,995 Broughton, Erin $88,293 Campbell, Kendra $83,229 Brown, Bradley $68,519 Campbell, Susan $93,353 Brown, Christopher $53,949 Canales Portillo, Karen $64,067 Brown, Jamie $58,574 Cantin, Neal $90,142 Brown, Jessica $66,289 Cantin, Wendy $95,412 Brown, Melinda $70,526 Capes, Georgina $83,293 Brown, Sarah $85,455 Cardwell, Dean $90,076 Brule-Lundgren, Carey, Thomas $106,070 Danielle $86,380 Carlson, Jordan $90,006 Brunett, Jason $96,209 Carlson, Marnie $81,938 Brychun, Shannon $90,692 Caron, Angela $116,582 Buchan, Brandon $73,371 Caron, Douglas $86,335 Buckle, Julienne $102,729 Carrier, Doreen $91,154 Buday, Daniel $85,896 Carrier, Lucas $62,684 Bueckert, Mecaela $66,098 Carrier, Nicol $70,615 Buehler, David $70,867 Carruthers, Heather $85,885 Buettner, Jennifer $80,179 Carter, Lori $90,373
Saskatoon Public Board of Education Annual Report – 2017-18 Page 51 Name Amount Name Amount Case, Stephen $76,921 Classen, Lori $101,296 Casey, Sarah $66,466 Clausen, Brenda $90,137 Catton, Christopher $85,356 Clauson, Bradly $86,204 Cavanaugh, Kirsten $87,814 Claxton, Colin $72,385 Cawood, Michael $97,002 Clements, Donald $89,891 Chamagne, Kim $91,182 Clements, Jeanine $90,041 Chambers, Rochelle $78,567 Cline Flath, Lori $87,241 Chambul, Cecilia $70,526 Cline, Phoebe $85,940 Champ, Sharon $124,127 Cloutier, Daniel $97,162 Chan, Don $77,393 Coates, Jodine $96,003 Chan, Laurie $90,562 Coben, Jacee $64,263 Chan, Susana $91,679 Cochran, Myrna $86,566 Chartier, Michael $88,783 Cole, Evan $74,643 Chatman, Nikita $80,009 Cole-Hynes, Cynthia $90,874 Chatterson, Connie $90,058 Coles, Lee $90,659 Chatterson, Jeffrey $85,896 Colquhoun, Jeffrey $85,896 Chaykowski, Delaney $76,300 Colquhoun, Michael $90,157 Cherry, Tracy $102,403 Conley, Mathew $85,852 Cherwoniak, Jaelynne $86,144 Constantinoff, Deanna $86,127 Chhim, Sina $51,180 Cooper, Brittany $58,751 Chicilo, Chad $95,279 Cooper, Ian $87,543 Chief, Darwin $120,490 Cooper, Mandy $67,281 Chief, Tamara $114,875 Corrins, Murray $73,826 Chioros, Angela $58,220 Cossette, Richard $86,958 Chipak, Christopher $59,891 Cote, Nicholas $61,961 Cholod, Tammera $87,420 Cotelesage, Melanie $73,704 Christ, Janet $99,822 Cousins, Todd $85,335 Christensen, Megan $66,349 Cowan, Kimberly $95,362 Christenson, Connie $86,259 Cowan, Robert $94,817 Christopherson, Marie $53,669 Craig, Bryan $99,199 Chupa, Twyla $89,985 Craig, Jaime $70,557 Claffey, Kenneth $84,948 Craig, Lisa $51,432 Clark, Dagan $91,154 Craig, Scott $89,706 Clark, Laurel $86,710 Crawford, Paula $85,896 Clark, Sarah $81,088 Crittenden, Jillian $86,303 Clark, Teresa $99,083 Crockett, Tee $58,496 Clarke, Daniel $97,491 Crone, Michelle $69,967 Clarke, Leanne $85,951 Crowe, Michael $67,550 Clarke, Myra $91,302 Crowell, David $116,065 Clarke, William $66,933 Cui, Bing $96,237
Saskatoon Public Board of Education Annual Report – 2017-18 Page 52 Name Amount Name Amount Cuming, Coralee $85,896 Derksen, Vicki $72,963 Cuming, Jacqueline $58,500 Desjardine, Ken $90,692 Curry, Susan $67,152 Devine, Mary-Jo $111,509 Cuthbert, Jacqueline $96,306 Devlin, Evelyn $90,746 Dahl, Neil $59,832 Dewar, Daniel $90,076 Dahlen, Jody $90,685 Dick, Alexander $95,428 Dakiniewich, Cheryl $59,890 Diederichs, Brittany $77,686 Dalen, Murray $98,484 Dietrich, Joel $81,517 Danaher, Lisa $95,013 Dignean, Ryan $89,350 Daniels, Belinda $90,457 Dill, Cody $95,709 Daniels, Kimberly $63,449 Dimnik, Mirissa $68,367 Danielson, Danielle $86,491 Dittmer, Tabitha $69,927 Danielson, Kendra $54,250 Dmytryshyn, Duane $77,339 Dautbegovic-Krienke, Doell, Lori $78,877 Bojana $95,569 Doepker, Erika $71,113 Dauvin, Colleen $51,180 Dogniez, Angela $85,720 David, Allen $90,133 Dogniez, Jamie $79,546 Davis, Brianna $64,266 Doherty, Deanna $74,774 Davis, Chelsea $63,225 Dolan, Pearl $86,237 Davis, Christine $104,338 Dolgopol, Theresa $81,092 Davis, Kailey $86,096 Donkin, Gordon $85,654 Davis, Patrick $101,067 Doran, Andrea $79,651 Davis, Stephen $61,641 Douglas, Nilima $118,211 Dawe, Kory $90,444 Dozlaw, Darryl $54,103 Dayday, Leah $86,160 Drabble, Rodney $63,108 De Coninck Smith, Erik $71,562 Drake, Denise $55,172 De Jong, Kalee $79,270 Draude, Trevor $52,764 Dean, David $90,076 Drisner, Jonathan $71,985 Dean, Tara $81,517 Dubray, Jason $90,076 Deans-Jarvis, Kristy $85,951 Ducasse, Leyta $95,820 Decorby, Jana $84,875 Dueck, Colleen $61,260 Delainey, Colette $112,597 Dukart, Danielle $80,025 Demmans, Eman $68,303 Duke, Marie $87,969 Demmans, Tricia $90,296 Dunbar, Amy $52,662 Denomy, Yvonne $114,678 Dunbar, Brennan $93,367 Denton, Stefanie $74,616 Dunbar, Rebecca $75,116 Derkachenko, Carey $77,027 Dunk, Andrea $95,208 Derkachenko, Lori $70,696 Dunk, Jason $175,221 Derksen, David $169,848 Dupuis, Jocelyn $82,111 Derksen, Dustin $73,376 Durette, Jennifer $64,288
Saskatoon Public Board of Education Annual Report – 2017-18 Page 53 Name Amount Name Amount Dutertre, Levana $90,120 Esler, Angeline $65,184 Dutka, Coreen $91,511 Espenant, Amber $77,245 Dybvig, Marie $72,718 Ethier, Trevor $85,896 Dyck, Karen $90,306 Evans, Deidra $56,200 Dyck, Lyndi $73,044 Evoy, Kristine $75,888 Dyck, Perry $53,856 Ewart, Adam $90,819 Dyck, Terrance $59,832 Ewart, Kathy $85,826 Dzik, Brooklynn $64,624 Eyre, Jaycee $59,661 Earl, David $99,581 Facci, Manuela $109,246 Elia, Roseanne $86,495 Fahie, Eric $66,416 Elliott, Barbara $98,937 Fahlman, Gisele $86,589 Elliott, Colin $63,970 Fairbrother, Allison $89,407 Elliott, Jeffrey $89,157 Falconer, Corey $89,960 Elliott, Kristie $89,761 Fanner, Nicholas $95,209 Elliott, Ruth $90,076 Farmer, Layra $90,124 Elliott-Jensen, Candace $104,631 Farmer, Thomas $134,263 Ellis, Nathan $70,592 Farquhar, Sheryl $86,259 Ellis, Rhonda $85,940 Farquharson, Brendan $70,613 Ellson, Shelley $80,128 Farthing, Cory $86,037 Elson, Rebecca $68,579 Fauvelle, Kristen $66,297 Emond, Rosalea $69,760 Favel, Alisa $94,486 Eng, Benjamin $89,318 Fedorchuk, Arlene $95,209 Engen, Paul $90,122 Fedrau, Shelly $70,526 Englesman, Ivan $103,392 Fee, Raelyn $56,255 Ens Funk, James $79,267 Fehr, Kelvin $73,115 Ens, Jesse $72,716 Felstrom, Kari $85,983 Ens, Kenneth $86,028 Fenske, Robert $90,076 Ens, Natasha $90,576 Ferguson, Sarah $71,675 Ens, Sherry $68,011 Ferguson, Scott $122,592 Epp, Desiree $75,606 Ferguson, Stephanie $90,795 Epp, Kevin $117,566 Fern, Simona $64,142 Epp, Sandra $86,325 Fernandez, Stephanie $58,612 Epp, Valerie $90,050 Fiedelleck, Mathew $79,484 Erickson, Darla $97,515 Finch, Darryl $91,250 Erickson, Edward $86,028 Fineday, Kelley $77,649 Erickson, Noelle $80,901 Fineday, Sheri $62,419 Erker, Linda $99,084 Firus, Mackenzie $64,728 Ermine, Cheryl $95,527 Fischer, Katarina $67,281 Ernst, Tracy $86,077 Fischl, Bailey $55,692 Eruero, Angela $95,644 Fisher, Corey $82,916
Saskatoon Public Board of Education Annual Report – 2017-18 Page 54 Name Amount Name Amount Fisher, David $106,195 Fuchs, Krista $70,273 Fiss, Andrea $89,014 Fulton, Brooklyn $61,738 Fitzpatrick, Jody $85,857 Fulton, Samantha $50,374 Fitzpatrick, Mark $87,082 Funk, Rachel $89,252 Flaman, Lori $56,856 Gabruch, Nancy $85,797 Flaman, Rebecca $82,487 Gall, Lana $84,719 Flasch, Jamie $51,450 Gall, Roderick $77,029 Flath, Jillian $64,974 Galvin, Michelle $92,452 Fleming, Lisa $188,053 Garbe, Valerie $91,640 Fleming, Rebecca $75,063 Garg, Aditi $71,692 Flowers, Shelly $79,852 Gariepy, Tammy $90,087 Fluter, Diane $85,786 Garland, Brittany $70,858 Flynn, Deborah $86,402 Garner, Kimberly $89,002 Fofonoff-Edwards, Lisa $95,539 Gaudet, Catherine $87,100 Foley, Christine $78,921 Gedir Lundsten, Folk, Kelly $66,666 Wenona $71,782 Folstad, Tanis $90,469 Gelowitz, Joe $53,985 Fontaine, Raymond $62,811 Gencturk, Cassey $78,664 Forcier, Kayla $61,295 George, Tanya $84,052 Ford, Jill $90,350 Gerard, Alexandra $51,053 Ford, Krista $124,450 Gerein, Darcie $83,892 Ford, Peter $90,175 Geres, Koreen $71,138 Fouhse, Janice $89,707 Gerich, Chandra $120,840 Fournier, Gwyn $111,241 Gering, Wayne $92,902 Fournier, Trina $50,458 Gerow, Pauline $84,497 Frain, Catherine $91,380 Gerroir, Jacqueline $100,980 Fraser Sherwood, Gervais Levesque, Breanne $90,123 Cathy $66,435 Fraser, Gladys $90,208 Gervais, Erica $60,256 Fraser, Kayla $73,336 Gervais, Kylie $73,828 Fraser, Robert $89,891 Gerwing, Whitney $77,053 Frerichs, Cindy $90,230 Gibault, Bradley $89,965 Friesen, Abram $85,967 Gibbons, Jana $86,094 Friesen, Evan $61,955 Gibson, Kelly $90,203 Friesen, Julianne $72,004 Gieni, Kathryn $87,667 Friesen, Katelyn $50,324 Giesbrecht, Carla $89,891 Friesen, Patrick $90,076 Giesbrecht, Justin $120,187 Friesen, Rodney $90,758 Gillis, Angela $72,024 Friesen, Tyler $69,032 Gilmour, Douglas $119,337 Friesen, Tyler $74,182 Gimas, Camille $77,862
Saskatoon Public Board of Education Annual Report – 2017-18 Page 55 Name Amount Name Amount Girling, Angie $51,426 Green, Patrick $95,013 Girolami, Tammy $114,813 Greenshields, Kathryn $70,513 Glasman, Jessica $53,238 Greenstien, Teri $66,973 Glass, Laura $95,013 Greflund, Victoria $98,080 Gleim, Kim $94,861 Gregoire, Jacqueline $90,076 Glines, Jody $85,533 Greig, Candace $72,515 Glova, Tricia $85,632 Grier, Angela $79,091 Godson, Sarah $84,949 Grismer, Lara $97,790 Gogal, Corinne $90,076 Grosjean, Leo $90,960 Goguen-Bourgeois, Gryba, Bradley $66,225 Melanie $69,615 Gudmundson, Adam $74,292 Gokavi, Esther $83,308 Guest, John $95,208 Gonari, Nicole $88,474 Guigon, Neil $63,288 Gonza Mamani, Guillet, Kimberley $90,076 Carmen $70,050 Gulka, Michelle $60,350 Goodman, Agnes $86,154 Gulutzan, Timothy $95,288 Goodwin, Alyssa $71,805 Gunderson, Lindsay $53,917 Goodwin, Tara $104,729 Gunn, Samantha $83,976 Gordon, Brent $104,510 Gurney, Brian $90,516 Gordon, Kirk $59,387 Guskjolen, Steven $70,868 Gordon, Marla $90,384 Gust, Michael $61,034 Gordon, Morgan $55,326 Guttormson, Daelene $51,180 Gordon-Dirks, Tammy $85,544 Guttormson, Karon $94,986 Gorgchuck, Tabitha $61,696 Haanen, Jennifer $61,179 Gorniak, Gaylene $56,856 Habermehl, Sherri $51,657 Goshawk, Patricia $86,028 Haight, Erin $64,422 Gossen, Michelle $83,882 Haight, James $86,458 Goulden, Sherry $85,720 Haines, Jessica $62,333 Gower, Heather $71,413 Hainworth, Ryan $50,824 Graham, Carrie $52,929 Hajinoor, Mohamed $111,940 Graham, Geraldine $59,832 Hale, Tera $91,749 Graham, Katelyn $65,792 Hale-Nerbas, Amber $61,182 Graham, Kyle $75,761 Halfinger, Parker $82,854 Graham, Matthew $66,232 Halliday, Kelli $86,259 Graham, Terry $57,244 Halseth, Marci $53,370 Granberg, Kayla $65,072 Hamilton, Hugh $117,348 Grant, Heather $86,545 Hamilton, Jordan $90,428 Grapes, Alison $85,140 Hamilton, Shea $89,706 Gray, Kent $86,290 Hamilton, Sheryl $70,868 Gray, Kimberley $60,935 Hamilton, Timothy $82,128
Saskatoon Public Board of Education Annual Report – 2017-18 Page 56 Name Amount Name Amount Hamoline, Hailey $75,940 Heilman, Judson $86,095 Hamon-Adair, Jennifer $80,996 Hein, Laurie $85,907 Hanke, April $85,845 Heinrichs, Kandice $85,808 Hanke, Cody $129,194 Heinrichs, Kathryn $85,543 Hanke, Kaitlyn $64,981 Helman, Jacqueline $85,637 Hannah, Kristina $85,753 Helms, Kara $104,534 Hansen, Aaron $96,199 Helms, Tara $74,413 Hanson, Sharah $85,500 Hemeon, Laddy $53,356 Hanson, Stacy $89,891 Henderson, Duane $81,517 Hapke, Jacqueline $84,297 Herbers, Janice $84,971 Harbidge, Jillian $72,998 Hernberg, Megan $68,870 Harder, David $90,652 Hernberg, Michael $72,184 Harding, Katherine $67,054 Heroux, Maureen $90,076 Harkness, Dawn $123,690 Herrod, Jennifer $60,831 Harper, Kari $85,874 Herron, Gladys $95,110 Harper, Sandra $86,548 Herron, Shalene $125,919 Harris, William $71,748 Heskin, Darryl $96,133 Harris, Zoe $73,536 Hettinga, Kerstin $74,582 Harrison, Mark $66,735 Hidlebaugh, Wilford $72,161 Hartsook, Kim $63,188 Hiebert, Jordan $73,435 Harvey, Dale $90,076 Hiebert, Todd $91,532 Harvey, Jarod $90,933 Hildebrand, Javis $63,592 Harvey, Jay $99,376 Hildebrand, Michael $50,428 Harvey, Sharon $84,323 Hill, Wendy $86,919 Hasell, David $104,196 Hiller, Lauren $80,551 Hassett, Donnalee $82,695 Hillis, Julene $66,180 Hattum, Marnie $90,091 Hills, Brent $161,763 Haugen, Jeffrey $76,252 Hills, Christopher $77,651 Hawkins, Meghan $58,989 Hills, Karen $89,773 Hawley, Scott $90,164 Hilsen, Shauna $117,313 Hay, Warren $95,283 Hind, Lorene $86,655 Hay-Carlson $72,035 Hingley, Ian $90,159 Hayden, Cindilee $101,807 Hingley, Jennifer $114,862 Hayes, Sean $72,044 Hinther, Brenda $90,076 Hayne, Tara $90,348 Hnatiuk, Laurie $95,626 Haywood, Jennifer $118,823 Hobbs, Calvin $90,036 Heavin, Amy $62,492 Hobday, Brenna $70,795 Heck, Dawn $86,066 Hobday, Jody $95,354 Hegg, Rick $55,318 Hoehn, Martin $90,746 Heggie, Breeann $65,836 Hoehn, Shantell $63,960
Saskatoon Public Board of Education Annual Report – 2017-18 Page 57 Name Amount Name Amount Hoffart, Jessie $53,581 Ireland, Ronda $90,650 Hoffer, Andrea $57,020 Iron, Ardis $67,080 Hofmann, Jamie $86,133 Irvine, Brenda $86,094 Hogg, Jennifer $88,385 Isabelle, Jared $90,340 Holcomb, Jeremy $61,387 Isbister, Darryl $118,728 Holfeld, Brenda $87,670 Isbister, Roberta $90,285 Holfeld, Randy $132,224 Ito, Jori $64,383 Holinaty, Jodie $81,573 Iverson, Richard $131,982 Holinaty, Zenon $71,391 Iverson, Shona $87,856 Holowaty, Chad $74,733 Iwanicha, Lindsay $70,426 Holtsman, Jennifer $65,888 Jackson, Terri $89,558 Homenuk, Travis $69,879 Jacobson, Lee $70,641 Hong, Faye $90,072 Jaigobin, Withman $95,300 Hoover, Jodi $86,149 James, Leora $118,534 Hopkins, Lindsay $66,937 Jantzen, Kyle $60,965 Horsley-Dewar, Terry $77,633 Janzen, Bonita $93,939 Hortness, Desiree $54,977 Janzen, Kristine $67,700 Hosaluk, Shelley $95,101 Janzen, Paul $128,111 Hoskins, Stacy $94,486 Janzen, Robin $85,544 Houle, Daniel $75,414 Janzen, Tracy $86,325 Howard, Michelle $100,160 Jaunzems-Fernuk, Judy $87,397 Howey-Bowes, Robyn $84,881 Jay, Jasmine $64,734 Howie, Curtis $71,767 Jayson, Belinda $85,367 Howlett, Kenneth $95,249 Jenkins, Marcy $66,752 Hrycay, Michael $53,175 Jenkins, Rebecca $66,220 Hrycuik, James $90,109 Jensen, Rachel $81,042 Hughes, Allison $97,726 Jerome, Michael $79,012 Humbert, Paul $132,331 Jerred, Wendy $95,516 Hume, Jean $83,022 Jewell, Chelsea $75,181 Hunchak, Judith $85,896 Jockims, Gregory $83,938 Huniak, Mark $51,168 Johanson, Laurie $86,214 Hupe, Dana $86,270 Johnson, Chantel $73,044 Hupe, Edmond $90,933 Johnson, Colleen $89,942 Hushagen, Sheena $109,734 Johnson, Darryl $86,259 Hutcheson, Andrea $83,433 Johnson, Jason $95,951 Hutchison, Heather $51,133 Johnson, Ross $85,896 Hutson, Jason $74,004 Johnson, Shannon $65,352 Huynh, My $90,516 Johnson, Sheri $89,891 Hymers, Dallas $72,666 Johnson, Theresa $78,916 Hynes, Lisa $115,065 Johnston, Catherine $95,619
Saskatoon Public Board of Education Annual Report – 2017-18 Page 58 Name Amount Name Amount Johnston, Trenton $96,203 Kenny, Charlene $99,436 Jones, Brett $90,149 Kerr, Jennifer $83,209 Jones, Cory $79,545 Kershaw, Allison $85,896 Jones, Joanna $86,243 Kimball, Jennifer $59,467 Jones, Kirk $95,384 Kimberley, Jason $90,544 Jones, Maria $86,022 Kincade, Cameron $54,076 Joorisity, Amy $86,336 Kindrachuk, Marianna $69,636 Jorgenson, Bradley $91,490 King, Stephanie $90,442 Jorgenson, Laura $64,237 Kirkham, Rebecca $84,474 Joseph, Lucie $78,538 Kirkpatrick, Dwight $119,653 Jundt, Akeela $64,675 Kitchen, Andrew $72,857 Just, Garret $58,558 Klassen, Cory $104,514 Jutras, Daniel $95,457 Klassen, Sharon $85,896 Jutras, Michael $90,280 Klassen, Shauna $75,548 Kaal, Jilleen $65,904 Klassen, Shawna $86,056 Kachur, Carla $92,577 Klaue, Christian $120,683 Kachur, Debra $89,245 Klaue, Joy $81,997 Kachur, Mitchell $134,054 Klein, Doug $61,788 Kachur, Shelly $86,253 Klein, Stacy $65,493 Kaczmer, Stacey $68,189 Klein, Theresa $94,867 Kadyschuk, Leanne $74,717 Klenz, James $112,625 Kalapaca, Susan $90,076 Knaus, Tamra $71,748 Kalesnikoff, Lisa $92,881 Knight, Allison $71,123 Kalinocha, Laura $86,160 Knipfel, Linda $81,931 Kalinowski, Kirstie $74,010 Knoblauch, Kelsey $70,334 Kalyniuk, Cara $90,076 Knudsen, Aron $86,470 Karimkhani, Kayvon $64,494 Kobialka, Burnetta $85,753 Karwandy, Ian $72,540 Kobylak, Kirsten $90,373 Kaushik, Deepak $78,564 Koch, Jonathan $95,599 Kaye, Kori $60,887 Koehn, Andrea $89,942 Keeler, Brent $92,231 Kolpak, Stephen $53,856 Keeler, Jacky $90,552 Komada, Cheryl $86,127 Kekula, Shannon $90,047 Kon, Lana $62,835 Kelleher, Lindsay $95,079 Konechny, Jacqueline $54,573 Keller, Lois $95,252 Konkin, Blaire $67,997 Kells, Jennifer $65,028 Konkin, Jill $92,572 Kelly, Patrick $95,533 Koop, Janelle $79,050 Kemp, Stephanie $58,083 Kopperud, Rachel $69,806 Kenney, Jeffrey $90,125 Kornuta, Denys $90,076 Kennon, Shauna $66,305 Korsrud, Maggie $73,226
Saskatoon Public Board of Education Annual Report – 2017-18 Page 59 Name Amount Name Amount Koshinsky, Kelly $51,751 Langlois, Leslie $90,252 Kosokowsky, Chad $88,648 Laplante, Dwayne $91,633 Kosowan-Kirk, Cheryl $90,097 Laplante, Renee $113,931 Kostiuk, Danielle $59,259 Laroque, Lee $85,896 Krahn, Charity $86,132 Larson, Kathryn $67,578 Krahn, Stacey $85,984 Larson-Wilkie, Megan $89,891 Krause, Elaine $90,384 Latremouille, Julie $60,667 Krauss, Brenda $89,536 Laturnus, Dayna $107,489 Kritzer, Shannon $53,081 Lau, Annique $90,165 Kroeker, Alexandra $63,456 Laurendeau, Jenna $64,871 Kroeker, Thomas $85,896 Laverty, Sarah $72,923 Krogstad, Gerald $102,638 Laverty, Tracy $97,657 Kruger, Jodi $82,558 Lavigne, Tammy $62,804 Kruger, Katherine $100,563 Lavoie, Elise $69,327 Kruger, Mark $69,098 Leake, Jenny $74,212 Krysak, Joel $85,626 Leatherdale, Brandon $95,296 Kucey, Glenn $102,641 Leblanc, Leah $85,962 Kuckartz, Luc $84,948 Lee, Derrick $78,468 Kuffner, Todd $89,706 Lee, Laurena $85,973 Kumar, Deepak $51,471 Lee, Megan $95,209 Kuny, Lynn $90,076 Lee-Walde, Darla $85,371 Kunz, Robert $54,633 Lehr, Lana $81,948 Kuprowski, Kate $65,506 Leidl, Derek $86,182 Kurpjuweit, Michael $90,362 Lemstra, Nicole $71,728 Kushniruk, Russell $88,188 Lendsay, Rachelle $56,755 Kuzub, Laura $85,199 Lerat, Jody $58,729 Kvasnak, Michael $61,686 Lesyshyn, Daryl $86,149 Kwasnicia, Devon $60,453 Letkeman, Wesley $83,642 La, Justin $63,167 Leuschen, Erin $85,808 Laba, Stanislaus $170,344 Lewchuk, Sheldon $84,718 Labas, Brittany $64,772 Liebrecht, Juanita $64,895 Labe, Valerie $90,232 Liebrecht, Linda $91,138 Lacey, Kelly $90,456 Liggett, Robert $95,924 Lafreniere, Kristen $92,938 Lindgren, Laurel $100,430 Laird, Kristy $64,547 Lindsay, Travis $73,008 Laliberte, Faye $81,877 Lindsay, Zakary $65,875 Laliberte, Lloyd $89,946 Lishchynsky, Debra $53,666 Lalonde, Jeremy $63,476 Lloyd, Ayla $65,419 Landry-Benoit, Josianne $65,162 Lockwood, Dana $82,281 Langan, Lisa $60,736 Loewen, Christine $86,380
Saskatoon Public Board of Education Annual Report – 2017-18 Page 60 Name Amount Name Amount Loewen, Vanessa $60,285 Mackintosh, Patrick $89,964 Lofstrom, Paige $82,184 Maclean, Betty $61,788 Loitz, Sarah $62,192 Maclellan, Rachael $70,473 Long, Kimberly $85,084 Macleod, Kimberley $95,091 Long, Murray $98,298 Macleod, Marc $88,191 Longstaff, Brenton $85,632 Macleod, Wendy $56,751 Loose, Jaret $90,002 Macmillan, Lora $85,361 Loraas, Lara $71,828 Macsorley, Cindy $85,720 Loshack, Candace $86,138 Madarash-Clarke, Loshack, Justin $91,810 Joanne $86,110 Loshack, Randi $95,986 Maffenbeier, Ken $51,291 Losier, Jean $66,198 Magnuson, Justin $78,055 Love, Matthew $76,187 Mainil, Ambria $60,382 Loverin, Kenzie $70,323 Malatestinic, Rhea $62,192 Loverin, Leah $86,199 Mamer, Vincent $95,241 Loverin, Mitch $75,192 Manafo, Sarah $90,395 Low, Miranda $115,500 Mancusi, Sandra $89,957 Lowe, Mitchell $78,886 Mann, Nicole $79,526 Luciuk, Alan $94,590 Manning, Jemahl $67,590 Luciuk, Katherine $85,720 Mantyka, Bill $96,664 Lucky, Bob $72,540 Marcotte, Linda $51,567 Luma, Aletta $76,781 Markham, Shane $62,410 Lundsten, Bryan $86,478 Markosky-Hodgson, Lutkin, Susan $72,157 Lisa $64,450 Lynchuk, Melanie $75,644 Marshall, Chandrelle $78,099 Lynchuk, Ryan $75,776 Marshall, Jeffrey $95,307 Lyons, Eric $85,654 Martel, Mario $86,204 Lyons, Taylor $52,271 Martens, Karen $86,038 Lysak, Mitchell $78,021 Martens, Murray $90,571 Macaulay, Rachel $74,665 Martin, Eric $70,720 Macbride, Christa $60,086 Martin, Janelle $95,120 Macdonald, Mindy $85,568 Martin, Jeff $91,101 Macdonald, Tessa $72,281 Martin, Katherine $73,318 Macdonald-Smith, Mason, Tabetha $84,650 Karen $106,642 Massier-Anderson, Macdougall, Barry $220,601 Kelly $90,571 Machnee, Jean $85,896 Matheson, Justin $58,464 Macintosh, Bradley $90,927 Matiko, Laura $85,103 Mackenzie, Anna $87,202 Matiko, Shauna $90,014 Mackinnon, Jason $68,544 May, Katrina $67,170 May, Martin $85,896
Saskatoon Public Board of Education Annual Report – 2017-18 Page 61 Name Amount Name Amount May, Sheila $93,919 Mcnarland, Coralee $90,181 Mayes, Holly $51,180 Mcnarland, Kevin $113,157 Mcallister, Jennifer $100,447 Mcpherson, Iona $66,997 Mcbean, Donald $119,086 Mcqueen, Gordon $123,658 Mccallum, Sarah $65,495 Mcrae, Robert $73,329 Mccannell, Tiffany $90,066 Mcrorie, Tamara $85,632 Mccarthy, Lindsay $72,358 Mcvittie, Christina $86,501 Mccaw, Katie $70,572 Mcwillie, Laurel $70,857 Mcconnell, Sherry $121,610 Meena, Brittany $69,424 Mcconnell-Harder, Meier, Curtis $85,103 Shelley $62,781 Melchionna, Michele $89,937 Mccoshen, Kimberly $65,638 Meldrum, Gregory $89,089 Mccrae, Carmen $53,006 Melnychuk, Nicole $50,865 Mccrea, Kari $56,637 Melnyk, Sandra $90,444 Mcculloch, Cailey $72,741 Mennie, Shannon $90,100 Mcdonald, Alissa $64,096 Menz, Erin $81,268 Mcdonald, Heather $83,722 Merasty, Jarrett $75,027 Mcdougall, David $89,761 Merced, Manolito $50,960 Mcdougall, Jill $86,391 Meredith, Kelsea $73,545 Mceachern, Rachelle $67,137 Miakhil, Silsila $59,206 Mceachern, Shaun $121,158 Michaud, Marie $79,105 Mcewen, Ellen $117,136 Michayluk, Kortney $54,262 Mcewen, Jenna $61,876 Michayluk, Teresa $61,919 Mciver, Emily $70,257 Middleton, Alison $85,940 Mcivor, Jill $71,407 Middleton, Jalynn $69,352 Mckay, Cheryl $55,477 Miket, Deborah $95,252 Mckay, Emily $80,225 Miko, Shannon $85,400 Mckay, Kyla $62,755 Milani, Kane $73,209 Mckee, Jonathan $55,703 Milen, Michael $80,540 Mckenzie, Elin $88,964 Milen, Therese $86,721 Mckenzie, Karen $89,902 Millar, Dustin $91,060 Mckinnell, Michelle $81,371 Miller, Harriet $51,818 Mckinnon, Danielle $63,050 Miller, Leann $90,362 Mclean, Sheelah $61,847 Miller, Lesley $90,131 Mcleod, Courtney $63,331 Mills, Ashton $55,418 Mcleod, Dana $85,720 Mills, Elsie $85,896 Mcleod, Donald $95,208 Milne, Brittany $66,225 Mcmanus, Tracey $51,180 Milner, Cameron $95,208 Mcmaster, Geoffrey $91,732 Mintzler, Larry $51,242 Mcmurtry, Jordan $70,397 Mirtle, Trevor $79,785
Saskatoon Public Board of Education Annual Report – 2017-18 Page 62 Name Amount Name Amount Mirwald, Christopher $95,085 Myers, Sarah $77,345 Miscavish, Lynda $90,324 Myrol, Travis $103,457 Mitchell, Darren $91,941 Nahachewsky, Sarah $88,591 Mitchell, Mckenzie $52,158 Nairn, Jennifer $89,891 Mitchell, Megan $67,501 Nakoneshny, Kerri $90,131 Mitchell, Nicole $61,862 Negere-Wong, Rachel $98,714 Mitchell-Duchak, Kristy $71,812 Neigum, Lori $89,891 Molder, Finn $90,595 Neijmeijer, Willette $90,335 Mollard, Robert $90,197 Neiman, Gabrielle $73,925 Moloney, Sarah $95,654 Nelson, Ashley $67,724 Monahan, Jill $104,077 Nelson, Kevin $86,690 Monahan, Shawn $54,499 Netmaker, Rachel $65,146 Moneo, Jessica $80,555 Neufeld, Arnold $94,791 Moody, Glenn $90,076 Neufeld, Ashlea $71,563 Mooney, Caitlain $68,054 Neufeld, Michael $55,217 Moore, Braden $68,243 Neufeldt, Kerri $64,862 Moore, Lynnea $56,710 Neufeldt-Rodda, Moore, Scott $85,913 Andrea $68,068 Morgan, Dawn $85,851 Neurauter Sajtos, Gail $117,863 Morgun, Jessica $54,400 Newbigging, Brenda $86,056 Morin, Derrick $90,727 Newstead, Natasha $65,444 Morken, Adam $67,837 Newton, Dean $173,749 Morrison, Katherine $70,839 Newton, Diane $89,917 Morrison, Rhonda $88,566 Newton, Robert $90,076 Morstad, Miranda $67,583 Nicholson, Gwen $51,180 Mortenson-Spokes, Nickolet, Brittni $59,246 Stacey $86,006 Nieman, Nicole $58,323 Morton, Kimberley $89,963 Nienaber, Cynthia $95,208 Motilag, Nikki $57,389 Nienaber, Evan $71,711 Mountney, Tye $86,153 Nienaber, Shellaine $90,373 Mueller, Peter $106,185 Niessen, Anna $90,076 Muir, Roberta $90,265 Nizinkevich, Donna $85,896 Mullen, Kelsey $62,570 Njaa, Douglas $125,683 Munkholm, Diana $79,687 Norris, Colleen $131,798 Munkler, Russell $95,579 Nostbakken, Patricia $95,073 Muri, Miles $95,243 Nostbakken, Soren $81,853 Murray, James $51,422 Novakoski, Colin $81,113 Murray, Janet $85,995 Nunemaker, Cassandra $61,601 Mushtaq, Kashif $50,144 Nunweiler, Susan $75,594 Muzika, Warren $89,660 O'dell, Cynthia $79,574
Saskatoon Public Board of Education Annual Report – 2017-18 Page 63 Name Amount Name Amount O'hagan, Kathryn $57,437 Parker, Leanne $85,826 O'shaughnessy, Karen $86,809 Parker, Tammy $73,360 O'shea, Megan $85,747 Parkinson, Tawni $51,573 Obey, Faith $68,760 Parr-Hillestad, Carolyn $90,089 Ochitwa, Stephanie $95,450 Parson, Allan $85,616 Oddan, Tracy $57,160 Patkau, Glenn $95,494 Ofioguma, Shauna $85,287 Patola, Paula $67,280 Okrainetz, Ryan $93,446 Patterson, Barclay $87,354 Olfert, Alexis $81,064 Paul, Doris $90,076 Olfert, Evan $86,281 Paul, Robert $78,158 Oliver, Reid $67,845 Paulsen, Sandra $95,758 Ollenberger, Marni $89,200 Pavlin, Jillian $70,602 Olson, Arlene $53,054 Payne, Sandra $90,362 Olson, Jennifer $84,694 Pearson, Mark $68,782 Olson, Nahanni $87,503 Pederson, Jeffrey $84,491 Onufreychuk, Jaime $95,595 Pender, Cynthia $85,951 Opheim, Dawn $82,176 Perkins, Jennavieve $78,686 Ormiston, Mary $95,013 Perrin, Lindsay $84,669 Orosz, Tanya $78,742 Peru, Diane $85,610 Orr, Emma $61,980 Pete, Paula $85,439 Orth, Jason $66,903 Peters, Adam $86,947 Osadchuk, Glenda $86,039 Peters, Ali $84,111 Ouellet, Daniel $62,083 Peters, Angela $73,476 Ouellette, Julia $81,374 Peters, Shannon $69,399 Owens, Scott $87,020 Peterson, Bradley $85,896 Oxelgren, Corinne $104,407 Peterson, Karen $112,964 Pacholko, Danielle $65,031 Peterson, Mark $90,093 Painchaud, Nicole $67,152 Petrie, Jessica $86,853 Painchaud, Tracy $83,693 Petro, Karen $85,753 Palmer, Chance $68,310 Petroutsakos, Tara $86,743 Palmer, Kristie $67,997 Petty, Jeffrey $67,847 Panchal, Hitarthkumar $51,009 Pewapisconias, Feather $57,897 Panchuk, Katherine $95,340 Philipenko, Deborah $82,120 Pankewich, Cari $72,083 Phillips, Jill $78,826 Pankratz, Victor $91,567 Phipps, Elizabeth $108,356 Papunen, Chasity $52,629 Pichler, Deborah $85,846 Parada, Lori $72,491 Pidwerbeski, Rhonda $86,177 Parangi, Marley $90,108 Pidwerbetsky, Duane $90,181 Park, Hye $64,160 Pierce, Kendall $118,448 Park, Jessie $92,122 Pierce, Shauna $96,318
Saskatoon Public Board of Education Annual Report – 2017-18 Page 64 Name Amount Name Amount Pilkey, Darren $95,046 Ramsden, Jeremy $72,266 Pilon, Jessie $55,903 Rathour, Seema $96,484 Piro, Janna $112,615 Ratti, Cassidy $58,073 Pittman, Andrea $90,076 Ratzlaff, Kristen $79,193 Pittman, Hixon $85,544 Raven, Katherine $66,872 Placatka, Morgan $74,329 Rayner, Christine $101,400 Pockett, Sheena $75,117 Redl, William $63,573 Poellet, Judy $90,076 Reeve, Patrice $112,364 Poier, Nicole $91,109 Regier, Kristina $54,353 Poitras, Mark $63,413 Reiber-Hay, Renee $58,811 Popescul, Jane $72,500 Reid, Heather $91,507 Popoff, Kristen $61,794 Reid, Kimberly $86,254 Portas, Holly $81,483 Reid-Shea, Theresa $104,338 Possberg, Doug $78,516 Reider, Shane $86,226 Possberg, Lindsay $56,596 Reimer Suggs, Cynthia $85,995 Postey, Daryl $59,832 Reinhardt, Brandan $75,521 Poundmaker, Melissa $97,926 Reinhart, Brenda $85,554 Powell, Catherine $86,804 Reist, Allyson $78,236 Powell, Douglas $50,971 Remillard, Line $67,152 Pratte, David $90,340 Remoundos, Agatha $100,176 Prebble, Michael $69,386 Reyda, Siobhan $90,164 Prefontaine, Cheryl $90,158 Reynaud, Jordan $79,134 Prefontaine, Cynthia $89,750 Richardson, Jane $59,921 Prefontaine, Linda $85,826 Rigby, Jeremy $52,455 Price, April $70,340 Rigby, Wendy $85,940 Pringle-Nelson, Coralee $120,250 Rioux, Tina $91,549 Printz, Scott $67,557 Risling, Brennan $82,918 Pritchard, Graham $89,761 Ritchie, Kent $65,864 Proctor, Lisa $86,309 Rittinger, Tyler $86,116 Proctor, Lynden $60,983 Road, Lisa $64,892 Prokopchuk, Jamie $105,798 Roberts, Alun $94,195 Propp, Coralea $87,750 Roberts, Matthew $67,624 Pulai, Lori $58,986 Roberts, Samantha $59,533 Pulfer, Terri $104,729 Robertson, Harold $125,675 Puls, Heather $86,061 Robertson, Jennifer $85,211 Punter, Sarah $75,590 Robertson, Kristen $85,896 Puobi, Dulcie $102,460 Robertson, Maeghan $67,518 Quayle, Kathleen $65,794 Robertson, Tyson $64,463 Radchenko, Joy $86,226 Robertson-Boersma, Rak, Shannon $68,523 Alexandria $67,257
Saskatoon Public Board of Education Annual Report – 2017-18 Page 65 Name Amount Name Amount Robinson, Ashley $95,439 Sands, Carol $85,905 Robinson, Edith $90,351 Sarauer, Erin $59,910 Robinson, Joseph $92,105 Sargeant, Jack $95,208 Rocheleau, Dawn $74,161 Sargeant, Thomas $140,000 Rodomsky, Carlie $76,221 Saunders, Robert $109,200 Rogers, Alisa $68,991 Saunderson, Theresa $67,152 Rogowski, Janis $85,755 Sawatsky, Daniel $75,062 Rollo, Anne $92,112 Sawatsky, Laureen $70,354 Ross, Marnie $102,339 Scaddan, David $90,076 Roszell, Margaret $86,644 Scappaticci, Lorelei $56,539 Rothery, Valerie $67,152 Schaan, Pamela $85,417 Rovensky, Virgil $94,234 Schaan, Somanta $95,208 Rowan, Kerri $91,187 Schedlosky, Stephanie $51,180 Rowley, Eric $84,836 Scheidt, Dawn $50,524 Rowley, Patricia $90,076 Schellenberg, Daniel $90,494 Roy, Christopher $113,948 Scherr, Carly $63,944 Roy, Cynthia $62,888 Schmidt, Caitlan $64,379 Rozdilsky, George $92,584 Schmidt, Denise $59,832 Rudy, Robert $90,758 Schmidt, Theresa $85,720 Ruehlen, Kiel $61,854 Schmidt-Watt, Ruo, Leslie $95,208 Christopher $67,154 Rusnak, Tamara $72,939 Schmiedge, Kimberley $67,915 Rutherford, Kerrie $107,998 Schmitz, Sheri $52,098 Rutherford-Cey, Jody $59,981 Schneider, Brent $86,034 Ruttle, Launa $85,720 Schneider, Christopher $63,829 Ryde, Clifford $88,182 Schneider, Jason $69,221 Sack Caisse, Patricia $73,044 Schnell-Persson, Tracy $92,947 Sakebow, Coreen $60,288 Schoenfeld, Bradley $96,827 Salamon, Kristin $84,908 Schow, Charlene $73,948 Salen, Sheryl $95,233 Schrader, Leah $86,006 Salikin, Jay $118,728 Schroeder, Jaime $114,524 Salt, Jana $81,845 Schroeder, Rebecca $86,716 Salter, Allyce $63,648 Schule, Matthew $63,529 Salter, Stacey $104,044 Schultz, Melissa $79,760 Sand, Robyn $82,173 Schumacher, Craig $85,676 Sandbeck, Lindsay $51,967 Schwan, Shelley $62,343 Sandbeck, Warren $62,569 Schwanke, Jonathan $86,881 Sanden, Kristena $55,309 Schwanke, Suzy $86,380 Sanders, Wanda $86,160 Scissons, Kimberley $86,232 Sandor, Warren $73,963 Scott Lindsay, Jana $89,866
Saskatoon Public Board of Education Annual Report – 2017-18 Page 66 Name Amount Name Amount Scott, Amanda $67,588 Simpson, Janet $119,081 Scott, Anna $65,352 Simpson, Leanne $65,565 Scott, Deanna $144,832 Simpson, Michelle $91,350 Scott, Stefan $62,318 Singh, Sereena $50,228 Scrimshaw, Charlene $176,325 Sinnett, Darrin $119,340 Scrivens, Erin $67,434 Sium, Danielle $60,562 Seamer, Kari $53,886 Skjerven, Shane $187,824 Searcy, Karen $90,028 Slater, Carol $90,824 Sego, Krista $113,984 Sloboda, David $121,910 Seibel, Linda $90,599 Slominski, Lisa $70,892 Sekulich, Wendy $85,918 Smith, Bradley $115,630 Sellers, Melissa $59,021 Smith, Carey $91,374 Senger, Cindy $85,896 Smith, Carl $85,896 Serack, Gregory $50,073 Smith, Kristen $90,019 Serblowski, Ryan $72,037 Smith, Reagan $86,894 Sestak, Ruth $87,029 Smith, Sean $92,437 Settee Usiskin, Mika $80,403 Smith, Sharon $95,209 Shandler, Rob $91,935 Smith, Tiffany $93,644 Shangraw, Cassandra $85,925 Smith-Windsor, Jodi $90,827 Sharp, Rachel $90,076 Smith-Windsor, Shepherd, Curtis $119,909 Matthew $91,135 Shepherd, Jeffery $113,842 Smysniuk, Kristin $75,296 Shewchuk, Heather $86,537 Smyth, Lanette $68,781 Shewchuk, Nicole $62,707 Sobottka, Sandra $63,882 Shewchuk, Stephanie $72,818 Sokul, Gillian $75,931 Shircliff, Kimberley $95,681 Sollosy, Sharon $88,860 Shirley, Thane $89,919 Somers-Peters, Staci $90,076 Shmon, Amber $61,131 Somerville, Patrick $95,414 Shmyr, Kevin $81,964 Sommerfeld, Amber $62,502 Shultz, Lacy $72,125 Sookerokoff, Lisa $67,152 Shuttleworth, Robyn $90,296 Soper, Kristy $76,534 Shyluk, Deena $108,012 Soroski Olfert, Carrie $73,573 Siba, Kristin $112,264 Soucy, Jeffrey $95,208 Sieffert, Glenn $51,337 Southgate, Carmen $81,713 Siemens, Timothy $95,490 Spafford, Brooke $67,159 Sifford, Amanda $57,447 Spafford, Callie $63,344 Sikorski, David $53,856 Speidel, Donald $84,948 Silbernagel, Sybille $85,896 Speir, Jeffrey $95,200 Simes, Thomas $89,706 Spence, David $73,858 Simpson, James $86,149 Spencer, Bonnie $85,736
Saskatoon Public Board of Education Annual Report – 2017-18 Page 67 Name Amount Name Amount Spicer, Renee $77,306 Symynuk, David $57,974 Spurr, Ronald $64,271 Tait, Megan $68,453 St. Pierre, Scott $104,729 Tam, Ivan $118,728 Stankowski, Lockhart $103,393 Tamblyn, Tobi $96,674 Steckler, Gloria $88,536 Tang, Janelle $94,845 Steele, Jennifer $72,612 Tangjerd, Heather $85,720 Stefanson-Pexa, Tataryn, Valerie $86,666 Stefanie $86,160 Tate, Melissa $81,287 Stegeman, Denae $59,417 Taylor, Deborah $86,259 Stehr, Jeffrey $67,332 Taylor, Jennifer $67,559 Stensrud, Craig $90,604 Taylor, Patricia $85,951 Stensrud, Jennifer $73,080 Taylor, Susan $85,918 Stevens, Debbie $117,184 Tegenkamp, Marla $88,645 Stevenson-Laverty, Kari $86,259 Tessmann, Chantelle $84,607 Stewart, Christopher $88,045 Tetrault, Douglas $103,550 Stewart, Lainie $66,623 Theriault, Lise $95,318 Stewart, Neil $91,792 Thibodeau, Brenda $56,661 Stock, Jennifer $89,706 Thiessen, Alyshia $60,553 Stockham, Michael $85,285 Thiessen, Glenn $90,599 Stolar, Geraldine $90,346 Thiessen, Jocelyn $60,755 Stone, Sara $95,824 Thivierge, Adine $84,231 Stonehouse, Natasha $75,479 Thivierge, Diana $71,342 Stott, Torey $63,187 Thomas, Shayna $58,590 Strange, Gillian $94,455 Thomas, Wendy $99,084 Strange, Kim $85,544 Thompson, Bret $86,530 Street, Kris $91,018 Thompson, Craig $51,205 Streisel, Adam $74,512 Thompson, Jesmond $69,933 Strelioff, Karsten $71,043 Thompson, Lynnette $85,939 Strueby, Shanna $112,109 Thompson, Tracee $61,328 Strunk, Alexandra $66,084 Thon, Krista $71,493 Sukut, Alan $90,098 Thornhill, Courtney $78,612 Sumner, Karin $71,328 Thorpe, Glenn $60,483 Sumners, Kathleen $85,808 Thorstad, Andra $90,561 Sun, Meng $61,715 Thorstad, Brian $104,631 Surdu, Yvonne $90,087 Tilbury, Shauna $118,337 Sutton, Keri $64,539 Tilk, Debra $91,197 Swan, Dean $118,926 Tillman, Cassidy $79,767 Sweet, Tony $79,236 Timm, Michelle $86,033 Sydiaha, Melanie $90,759 Titus, Allison $89,891 Sylvester, Angela $53,692 Tooley, Danielle $106,958
Saskatoon Public Board of Education Annual Report – 2017-18 Page 68 Name Amount Name Amount Topp, Nicola $66,834 Wagar, Melanie $86,713 Torgunrud, Crystal $100,074 Wagner, Celeste $61,268 Toth, Traci $80,268 Wagner, Eric $86,453 Totland, Jenna $73,159 Wagner, Lisa $90,076 Tourangeau, Norine $96,190 Wahba, Salah $51,451 Trapp, Jason $74,217 Waldron, Michael $64,957 Troesch, Leo $107,568 Walker, Shannon $73,875 Tumbach, Matthew $82,999 Wallace, Jennifer $90,076 Tunison, Scott $118,728 Walling, Terriann $73,806 Turner, Arin $81,506 Walter, Carlene $90,076 Tysowski, Kevin $93,306 Walters, Lesley $90,405 Uhrich, Karen $89,799 Ward, Catherine $104,514 Uitti, Alison $89,706 Ward, Sarah $87,859 Ukrainetz, Glen $90,538 Warrington, Christina $84,034 Ulrich, Jonelle $104,634 Warrington, Darcy $85,979 Underwood, Kathleen $111,536 Waslen, Janelle $66,406 Urn, William $52,767 Wasylyniuk, Roxann $85,929 Valentine, Jaime $169,848 Watson, Millicent $88,779 Van Hesteren, Sherry $104,729 Watts, Bradley $90,771 Van Olst, Jamie $75,544 Watts, Steven $86,853 Van Olst, Jeremy $86,274 Wdowiak, Jennifer $64,849 Van't Hof, Dorothy $94,309 Weaver, Janet $85,714 Vandenberg, Erin $98,991 Webb, Sarah $60,779 Vandenheuvel, Steven $72,788 Wegner, Meagan $75,556 Vangool, Helen $65,542 Wehner, Deborah $59,832 Vanthuyne, Nicole $85,544 Weiman, Kristen $79,133 Vasko, Stacey $90,081 Weimer, Heather $89,965 Vavala, David $72,176 Weinmaster, Donnalee $169,848 Vedress, Janel $73,231 Weisbeck, Barbara $51,180 Velonas, Charlene $86,052 Weisberg, Elisabeth $64,107 Verma, Krishan $60,727 Weisman, Gideon $77,448 Veszi, Michael $79,596 Welch, Shannon $100,250 Vetter, Sherry $95,110 Welder, Nicole $88,325 Vickaryous, Kelly $89,318 Welwood, Arielle $67,138 Vincent, Stephen $92,566 West, Crystal $87,431 Vinet, Rosemary $86,369 Westelaken, Kristen $60,721 Vucinic, Bojana $79,575 Westfield, Robbie $53,455 Wachs, Brent $90,746 Whitehead, Tara $83,207 Wacker, Rhonda $86,677 Whitt, Rae $60,050 Wagar, Jason $75,443 Wiebe, Callie $102,457
Saskatoon Public Board of Education Annual Report – 2017-18 Page 69 Name Amount Name Amount Wiebe, Dean $86,114 Wood, Tammy $86,017 Wiebe, Joshua $97,818 Woods-Fehr, Andrea $94,486 Wiegers, Warren $94,329 Wooller, Karen $85,574 Wiens, Michelle $65,735 Worme, Ian $67,552 Wigelsworth, Debra $95,263 Worobec, Hilda $59,832 Wihak, Reginald $95,678 Worth, Samara $61,936 Wilderman, Mark $86,121 Woytiuk, Marci $86,424 Wilkinson, Deborah $89,114 Woytowich, Robert $95,824 Will, Bradley $85,659 Wright, Heather $90,120 Willey, Shaun $90,020 Wright, Jamie $52,795 Williams, Brittany $76,238 Wright, John $95,637 Williams, Janet $104,534 Wright, Natasha $59,705 Williams, Shari $101,287 Wudrich, Sheril $86,017 Williams, Thomas $63,793 Wuttunee, Tammy $113,706 Williams, Trudy $87,601 Wyatt, Debbie $55,462 Willms, Colin $63,608 Yaganiski, Bailee $54,247 Willms, Dana $78,391 Yahyahkeekoot, Leo $85,896 Wilson, Candace $98,899 Yausie, Ryan $76,342 Wilson, Clayton $60,167 Yee, Danny $90,076 Wilson, Robert $119,251 Yee, Deborah $95,208 Wilson, Tammy $86,201 Yee, Nichole $67,766 Winberg, Sara $76,157 Yong, Kai $85,946 Windrim, Kristen $60,772 Young, Cheryl $85,455 Wingert, Shane $90,747 Young, Jordan $65,947 Winkel, Michael $57,952 Young, Sarah $55,488 Wipf, Jacob $73,751 Yun, Christine $75,146 Wist, Kelly $86,237 Zaluski, Kathleen $92,237 Woiden, Kendra $76,292 Zbeetnoff, Stacey $85,923 Wolter, Lindsay $86,111 Zoerb, Scott $53,952 Woo, Kathy $85,577 Zoller, Anna $94,364 Wood, Genevieve $118,811 Zurevinski, Kristin $64,957 Wood, Stephanie $83,034
Transfers
Name Amount Name Amount St. Paul's R.C.S.S.D. #20 $262,321 Whitecap Dakota First Nation $749,418
Saskatoon Public Board of Education Annual Report – 2017-18 Page 70 Supplier Payments
Name Amount Name Amount Acklands-Grainger Inc. $70,442 Co-Operators $2,487,686 Acrodex Inc $72,868 Connex Action Office Interiors $108,892 Telecommunications Inc $100,328 Ainsworth Inc. $80,290 Covertite Eastern Ltd. $159,470 Akin Construction $89,749 CP Distributors Ltd $79,159 Al Anderson's Source Cypress Sales For Sport $277,973 Partnership $192,534 Alliance Energy Ltd $93,099 D2 Construction Ltd $425,398 Allmar Inc. $60,373 Darrel Epp Architect $74,193 Allspace Office Solutions Dell Canada Inc $90,605 Inc $149,394 Deloitte Management Amazon.Ca $416,093 Services $62,057 Apple Canada Inc $79,431 Dieter Martin Aquifer Distribution Ltd $55,968 Greenhouse $52,647 Av Shuttle Cab $232,916 Dollarama $62,410 Bank Of Montreal $60,997 Dynamic Glass & Door Bayshore Healthcare Ltd $83,281 Ltd $62,214 Black & Mcdonald Ltd $83,466 EB's Source For Bonnie Read $142,903 Adventure $50,860 Boreal Laboratories Ltd $59,810 Eecol Electric Corp $56,918 Brault Et Bouthillier $62,118 Emco Corporation $54,102 Business Furnishing Federated Co- (Sask) Ltd $684,513 Operatives Ltd $89,938 C & F Installations Co FirstCanada ULC $3,791,951 (1984) $84,247 Flynn Canada Ltd $1,472,263 Camp Kadesh $79,642 Follett School Solutions, Canadian Test Centre Inc $99,462 Inc (Ctc) $121,551 Great Western Saw Ltd $51,868 Candorbuild HAID General Construction Corp $174,822 Construction Ltd $50,433 Carmont Construction Haid Roofing Ltd $59,357 Ltd $523,244 HBI Office Plus Inc. $387,025 Century Roofing & Sheet Hertz Northern Bus $2,119,641 Metal $951,346 Home Depot $53,775 Cervus Equipment $90,941 IdeaSource Recognition Charter Telecom Inc $119,239 & Rewards $51,051 CHEP Good Food Inc $98,187 Imperial Parking Canada City Of Saskatoon $3,769,719 Corp $216,372 Clark Roofing (1964) Ltd $341,964
Saskatoon Public Board of Education Annual Report – 2017-18 Page 71 Name Amount Name Amount Inland Audio Visual Ltd Penney Murphy & (Wpg) $50,966 Associates $115,944 International Perfection Plumbing $89,629 Baccalaureate Org $100,119 Pinnacle Distribution Inc $379,903 Ion United Inc $69,864 Powerland Computers $285,453 Jerbear Books $57,737 Powerschool Canada Ulc Johnson Controls Ltd $176,032 (Srb) $181,248 Jostens Canada Ltd $50,114 Prairie Paving $59,799 Kemsol Products Ltd $55,828 Precision Asphalt $100,119 Keystone Paving Prince Albert Northern Corporation $57,995 Bus $70,035 Kim Constructors Ltd $2,531,368 Ranch Ehrlo Society $268,080 Kindrachuk Agrey Real Canadian Architects Ltd $576,105 Wholesale Club $146,910 Long & Mcquade Ltd $85,467 Real Cdn Superstore #1 $109,067 Loraas' Disposal Services Rely-Ex Contracting $260,682 Ltd $117,888 Roof Management & M.N.S. Ltd $112,114 Inspection $272,880 M3 Contracting Ltd $623,993 Round Table Maplewood Computing Management Ltd. $256,054 Ltd $62,842 S.S.S.A.D. $77,173 Marsh Canada Limited $662,200 Saskatchewan Power McNally Robinson Corp $1,123,758 Booksellers $88,039 Saskatoon Christian Medichair Saskatoon Lp $73,136 School $192,373 Midpoint Development Saskatoon Downtown Ltd $65,503 Youth Centre $60,107 Musicraft Instrument Saskatoon Fire & Flood $681,011 Repair $50,599 Saskatoon Industry-Ed Nedco-Div Of Rexel Council $54,561 Canada Elec $50,325 Saskatoon Misbah Nelson Education Ltd $65,638 School $428,922 Nickel Plumbing & Saskatoon Prairieland Heating $64,713 Park $68,425 Olympian Sports $54,634 Saskatoon Soccer Pace Chemicals Ltd $59,519 Centre Inc $146,275 Park N Play Design Co Saskatoon Sports Field Ltd $226,236 Solutions $69,821 Pearson Canada Inc Saskenergy $1,347,637 T46254 $125,209 Sasktel $224,760
Saskatoon Public Board of Education Annual Report – 2017-18 Page 72 Name Amount Name Amount Saunders Book TCU Place $174,327 Company $69,202 Theraplay Pediatric Scholantis Learning Occupation $76,396 Systems $62,858 TM Designs $97,433 Scholastic Book Fairs $81,607 Toronto Dominion Bank $216,889 Scholastic Canada Ltd $61,560 Trade West Equipment School Specialty Canada $88,538 Ltd $971,580 Schoolhouse Products Travel Masters Inc $247,899 Inc. $51,515 Troy Life & Fire Safety SEPW Architecture Inc $111,423 Ltd $69,993 Shanahans Limited United Group $549,398 Partnership $58,978 VCM Construction Ltd $63,270 Shaw Business $114,419 Veritiv Canada, Inc $72,663 Spectrum Educational Vipond Fire Protection $96,193 Supplies $110,077 Wal-Mart Supercenter $135,118 SSBA $175,301 Wbm Technologies Inc $184,931 St. John's Music $215,363 Wells Interiors Inc $300,792 Staples Business Supply West Jet $88,980 Inc $71,448 Westcon Equipment & Supreme Office Rentals $65,379 Products Ltd $711,056 Wild Rose Flooring Ltd $160,969 Sysco $146,390 Wolseley Mechanical Table Mountain Group-Midw $126,658 Regional Park $54,019 Xerox Canada Ltd $439,502
Other Expenditures
Name Amount Name Amount Can Union Pub Emp Saskatoon Teachers' Local 8443 $534,304 Association $207,572 Minister Of Finance $57,112 Teachers Minister Of Revenue $75,677 Superannuation Commis $284,796 Receiver General For Teachers Canada $51,967,115 Superannuation Fund $52,110 Saskatchewan Teachers' Workers' Compensation Federation $21,022,847 Board $569,572
Saskatoon Public Board of Education Annual Report – 2017-18 Page 73 Appendix B – Management Report and Audited Financial Statements
Saskatoon Public Board of Education Annual Report – 2017-18 Page 74
Consolidated Financial Statements of
THE BOARD OF EDUCATION OF THE SASKATOON SCHOOL DIVISION NO. 13 OF SASKATCHEWAN
Year ended August 31, 2018
Saskatoon Public Board of Education Annual Report – 2017-18 Page 75 Management’s Responsibility for the Consolidated Financial Statements
The school division’s management is responsible for the preparation of the consolidated financial statements in accordance with Canadian public sector accounting standards and the format specified in the Financial Reporting Manual issued by the Ministry of Education. The preparation of financial statements necessarily involves the use of estimates based on management’s judgment, particularly when transactions affecting the current accounting period cannot be finalized with certainty until future periods.
The school division’s management maintains a system of accounting and administrative controls to ensure that accurate and reliable financial statements are prepared and to provide reasonable assurance that transactions are authorized, assets are safeguarded, and financial records are properly maintained to provide reliable information for the preparation of financial statements.
The Board of Education is comprised of elected officials who are not employees of the school division. The Board is responsible for ensuring that management fulfills its responsibilities for financial reporting and internal control, and for approving the consolidated financial statements. The Board is also responsible for the appointment of the school division's external auditors.
The external auditors, Deloitte LLP, conduct an independent examination in accordance with Canadian auditing standards and express their opinion on the consolidated financial statements. The accompanying Auditor’s Report outlines their responsibilities, the scope of their examination and their opinion on the school division’s consolidated financial statements. The external auditors have full and free access to, and meet periodically and separately with, both the Board and management to discuss their audit findings.
On behalf of the Board of Education of the Saskatoon School Division No.13 of Saskatchewan:
Board Chair
Director of Education
Chief Financial Officer
November 27, 2018 Date
Saskatoon Public Board of Education Annual Report – 2017-18 Page 76 Deloitte LLP Suite 400 122 – 1st Avenue S Saskatoon, SK S7K 7E5 Canada
Tel: 306-343-4400 Fax: 306-343-4480 www.deloitte.ca INDEPENDENT AUDITOR’S REPORT
To the Trustees of the Board of Education of the Saskatoon School Division No. 13 of Saskatchewan (“the School Division”):
We have audited the accompanying consolidated financial statements of the School Division, which comprise the consolidated statement of financial position as at August 31, 2018, the consolidated statements of operations and accumulated surplus from operations, remeasurement gains and losses, changes in net financial assets and cash flows for the year then ended, and notes, comprising a summary of significant accounting policies and other explanatory information.
Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility Our responsibility is to express an opinion on these consolidated 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 consolidated financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on our judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the entity’s preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the consolidated 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 consolidated financial statements present fairly, in all material respects, the consolidated financial position of the School Division as at August 31, 2018, and its results of operations, remeasurement gains and losses, changes in net financial assets and cash flows for the year then ended in accordance with Canadian public sector accounting standards.
Chartered Professional Accountants Licensed Professional Accountants
Saskatoon, Saskatchewan November 27, 2018 Saskatoon Public Board of Education Annual Report – 2017-18 Page 77 THE BOARD OF EDUCATION OF THE SASKATOON SCHOOL DIVISION NO. 13 OF SASKATCHEWAN
Consolidated Statement of Financial Position as at August 31, 2018 2018 2017 $ $ Financial Assets Cash and Cash Equivalents 21,981,529 15,259,184 Accounts Receivable (Note 8) 2,227,277 9,148,774 Portfolio Investments (Note 4) 15,945,297 26,810,820 Total Financial Assets 40,154,103 51,218,778
Liabilities Accounts Payable and Accrued Liabilities (Note 9) 12,328,472 11,817,967 Long-Term Debt (Note 10) 8,710,287 9,825,072 Liability for Employee Future Benefits (Note 6) 6,020,300 5,757,800 Deferred Revenue (Note 11) 2,030,262 5,319,614 Total Liabilities 29,089,321 32,720,453
Net Financial Assets 11,064,782 18,498,325
Non-Financial Assets Tangible Capital Assets (Schedule C) 301,217,358 306,521,487 Prepaid Expenses 423,475 492,409
Total Non-Financial Assets 301,640,833 307,013,896
Accumulated Surplus (Note 14) 312,705,615 325,512,221
Accumulated Surplus is Comprised of: Accumulated Surplus from Operations 312,699,467 325,514,095 Accumulated Remeasurement Gains and Losses 6,148 (1,874) Total Accumulated Surplus (Note 14) 312,705,615 325,512,221
Unrecognized Assets (Note 17) Contractual Rights (Note 18) Contingent Liabilities (Note 19) Contractual Obligations and Commitments (Note 20)
The accompanying notes and schedules are an integral part of these statements.
Approved by the Board:
Board Chair
Chief Financial Officer
Saskatoon Public Board of Education Annual Report – 2017-18 Page 78 THE BOARD OF EDUCATION OF THE SASKATOON SCHOOL DIVISION NO. 13 OF SASKATCHEWAN
Consolidated Statement of Operations and Accumulated Surplus from Operations for the year ended August 31, 2018
2018 2018 2017 Budget Actual Actual $ $ $ (Note 15) REVENUES Property Taxation 40,184,425 39,808,099 118,680,271 Grants 190,096,420 189,577,656 173,588,991 Tuition and Related Fees 2,017,000 2,212,840 2,683,893 School Generated Funds 4,955,000 4,507,723 5,062,826 Complementary Services (Note 12) 3,259,432 3,179,083 3,162,242 External Services (Note 13) 6,565,675 8,235,333 8,774,226 Other 1,427,000 1,416,375 1,332,919 Total Revenues (Schedule A) 248,504,952 248,937,109 313,285,368
EXPENSES Governance 635,460 594,595 1,418,469 Administration 6,518,908 6,804,498 6,673,476 Instruction 192,130,741 194,100,802 191,792,495 Plant 38,054,816 38,563,062 32,428,131 Transportation 6,440,051 6,093,803 7,547,026 Tuition and Related Fees 312,000 309,200 288,541 School Generated Funds 4,955,000 4,385,802 4,831,427 Complementary Services (Note 12) 3,299,853 2,911,701 3,172,204 External Services (Note 13) 6,765,165 7,564,992 8,191,200 Other Expenses 318,080 423,282 396,675 Total Expenses (Schedule B) 259,430,074 261,751,737 256,739,644
Operating Surplus (Deficit) for the Year (10,925,122) (12,814,628) 56,545,724
Accumulated Surplus from Operations, Beginning of Year 325,514,095 325,514,095 268,968,371
Accumulated Surplus from Operations, End of Year 314,588,973 312,699,467 325,514,095
The accompanying notes and schedules are an integral part of these statements.
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Consolidated Statement of Remeasurement Gains and Losses as at August 31, 2018
2018 2017 $ $
Accumulated Remeasurement Gains (Losses), Beginning of Year (1,874) 9,427 Unrealized gains (losses) attributable to: Portfolio investments 6,148 (1,874) Amounts reclassified to the statement of operations: Portfolio investments 1,874 (9,427) Net remeasurement gains and (losses) for the year 8,022 (11,301)
Accumulated Remeasurement Gains (Losses), End of Year 6,148 (1,874)
The accompanying notes and schedules are an integral part of these statements.
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Consolidated Statement of Changes in Net Financial Assets for the year ended August 31, 2018
201820182017 BudgetActualActual $ $ $ (Note 15)
Net Financial Assets, Beginning of Year 18,498,325 18,498,325 15,406,790
Changes During the Year Operating Surplus (Deficit) for the Year (10,925,122) (12,814,628) 56,545,724 Acquisition of Tangible Capital Assets (Schedule C)(8,170,985) (8,847,961) (63,608,602) Amortization of Tangible Capital Assets (Schedule C)15,530,000 14,152,090 10,135,503 Net Change in Other Non-Financial Assets - 68,934 30,211
(3,566,107) (7,441,565) 3,102,836
Net Remeasurement Gains (Losses) - 8,022 (11,301)
Change in Net Financial Assets (3,566,107) (7,433,543) 3,091,535
Net Financial Assets, End of Year 14,932,218 11,064,782 18,498,325
The accompanying notes and schedules are an integral part of these statements.
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Consolidated Statement of Cash Flows for the year ended August 31, 2018
2018 2017 $ $ OPERATING ACTIVITIES Operating Surplus (Deficit) for the Year (12,814,628) 56,545,724 Add (Deduct) Non-Cash Items Included in Surplus / Deficit (Schedule D)14,152,090 (39,714,699) Net Change in Non-Cash Operating Activities (Schedule E) 4,474,084 (1,972,526)
Cash Provided by Operating Activities 5,811,546 14,858,499 CAPITAL ACTIVITIES Cash Used to Acquire Tangible Capital Assets (8,127,524) (13,758,400)
Cash Used by Capital Activities (8,127,524) (13,758,400)
INVESTING ACTIVITIES Cash Used to Acquire Portfolio Investments (15,939,149) (26,812,694) Proceeds on Disposal of Portfolio Investments 26,812,694 24,510,085
Cash Provided (Used) by Investing Activities 10,873,545 (2,302,609)
FINANCING ACTIVITIES Repayment of Long-Term Debt (1,835,222) (3,009,111)
Cash Used by Financing Activities (1,835,222) (3,009,111)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 6,722,345 (4,211,621)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 15,259,184 19,470,805
CASH AND CASH EQUIVALENTS, END OF YEAR 21,981,529 15,259,184
The accompanying notes and schedules are an integral part of these statements.
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1. AUTHORITY AND PURPOSE
The school division operates under the authority of The Education Act, 1995 of Saskatchewan as a corporation under the name of “The Board of Education of the Saskatoon School Division No. 13 of Saskatchewan” and operates as “Saskatoon Public Schools”. The school division provides education services to residents within its geographic region and is governed by an elected board of trustees. The school division is exempt from income tax and is a qualified donee for charity purposes under the Income Tax Act.
2. SIGNIFICANT ACCOUNTING POLICIES
These consolidated financial statements have been prepared in accordance with Canadian public sector accounting standards for other government organizations as established by the Public Sector Accounting Board (PSAB) and as published by the Chartered Professional Accountants of Canada (CPA Canada). Significant aspects of the accounting policies adopted by the school division are as follows: a) Basis of Accounting The consolidated financial statements are prepared using the accrual basis of accounting. b) Reporting Entity and Consolidation The school division reporting entity is comprised of all the organizations which are controlled by the school division.
Controlled Entities Control is defined as the power to govern the financial and operating policies of another organization with the expected benefits or risk of loss to the school division. Control exists so long as the school division has the power to govern, regardless of whether the school division chooses to exercise this power. All of the assets, liabilities, revenues and expenses of controlled organizations are consolidated line-by-line after adjusting the accounting policies to a basis consistent with the accounting policies of the school division. Inter-organizational transactions and balances have been eliminated.
Saskatoon Public Schools Foundation Corp. (the “Foundation”) is incorporated under the Saskatchewan Non-Profit Corporations Act, 1995 and was established to carry on activities which are for the charitable purpose of the advancement of education and enhancement of the quality of education offered by the school division. The Foundation has registered charity status.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 83 THE BOARD OF EDUCATION OF THE SASKATOON SCHOOL DIVISION NO. 13 OF SASKATCHEWAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As at August 31, 2018 c) Measurement Uncertainty and the Use of Estimates Canadian public sector accounting standards require management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the year. Measurement uncertainty that may be material to these consolidated financial statements exists for: the liability for employee future benefits of $6,020,300 (2017 - $5,757,800) because actual experience may differ significantly from actuarial estimations. property taxation revenue of $39,808,099 (2017 - $118,680,271) because final tax assessments may differ from initial estimates. useful lives of capital assets and related amortization of $14,152,090 (2017 - $10,135,503) because the actual useful lives of the capital assets may differ from their estimated economic lives. the asset for employee pensions of $0 (2017 - $307,000) because actual experience may differ significantly from actuarial estimations.
These estimates and assumptions are reviewed periodically and, as adjustments become necessary, they are reported in earnings in the periods in which they become known.
While best estimates are used for reporting items subject to measurement uncertainty, it is reasonably possible that changes in future conditions, occurring within one fiscal year, could require material changes in the amounts recognized or disclosed. d) Financial Instruments Financial instruments are any contracts that give rise to financial assets of one entity and financial liabilities or equity instruments of another entity. A contract establishing a financial instrument creates, at its inception, rights and obligations to receive or deliver economic benefits. The school division recognizes a financial instrument when it becomes a party to the contractual provisions of a financial instrument. The financial assets and financial liabilities portray these rights and obligations in the consolidated financial statements. Financial instruments of the school division include cash and cash equivalents, accounts receivable, portfolio investments, accounts payable and accrued liabilities, and long-term debt. Financial instruments are assigned to one of the two measurement categories: fair value, or cost or amortized cost. i) Fair Value
Fair value measurement applies to portfolio investments in equity instruments that are quoted in an active market.
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Any associated transaction costs are expensed upon initial recognition. Unrealized changes in fair value are recognized in the consolidated statement of remeasurement gains until they are realized, at which time they are transferred to the consolidated statement of operations and accumulated surplus from operations.
Fair value is determined by quoted prices (unadjusted) in active markets for identical assets or liabilities.
When a decline in fair value is determined to be other than temporary, the amount of the loss is removed from any accumulated remeasurement gains and reported in the consolidated statement of operations and accumulated surplus from operations. Foreign currency transactions are translated at the exchange rate prevailing at the date of the transactions. Financial assets and liabilities denominated in foreign currencies are translated into Canadian dollars at the exchange rate prevailing at the consolidated financial statement date. The school division believes that it is not subject to significant unrealized foreign exchange translation gains and losses arising from its financial instruments. ii) Cost or Amortized Cost
All other financial instruments are measured at cost or amortized cost. Transaction costs are a component of the cost of financial instruments measured using cost or amortized cost. For financial instruments measured using amortized cost, the effective interest rate method is used to determine interest revenues or expenses. Impairment losses such as write-downs or write-offs are reported in the consolidated statement of operations and accumulated surplus from operations.
Gains and losses on financial instruments, measured at cost or amortized cost, are recognized in the consolidated statement of operations and accumulated surplus from operations in the period the gain or loss occurs. e) Financial Assets Financial assets are assets that could be used to discharge existing liabilities or finance future operations and are not for consumption in the normal course of operations. Valuation allowances are used where considered necessary to reduce the amounts reported for financial assets to their net realizable value. Cash and Cash Equivalents consist of cash, bank deposits and highly liquid investments with initial maturity terms of three months or less and held for the purpose of meeting short-term operating cash commitments rather than for investing purposes.
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Accounts Receivable includes provincial grants receivable and other receivables. Provincial grants receivable represent capital grants earned but not received at the end of the fiscal year, provided reasonable estimates of the amounts can be made. Grants are earned when the events giving rise to the grant have occurred, the grant is authorized and any eligibility criteria have been met. Other receivables are recorded at cost less valuation allowances. These allowances are recorded where collectability is considered doubtful. Portfolio Investments consist of GICs, term deposits, and securities made to obtain a return on a temporary basis with maturity terms between three months and one year. The school division values its portfolio investments in accordance with its policy for financial instruments, as described in Note 2 (d). f) Non-Financial Assets
Non-financial assets are assets held for consumption in the provision of services. These assets do not normally provide resources to discharge the liabilities of the school division unless they are sold. Tangible Capital Assets have useful lives extending beyond the accounting period, are used by the school division to provide services to the public and are not intended for sale in the ordinary course of operations. Tangible capital assets of the school division include land, land improvements, buildings, buildings – short-term, other vehicles, furniture and equipment, computer hardware and software, audio visual equipment, assets held under capital lease and assets under construction. Tangible capital assets are recorded at cost (or estimated cost when the actual cost is unknown) and include all costs directly attributable to the acquisition, design, construction, development, installation and betterment of the tangible capital asset. The school division does not capitalize interest incurred while a tangible capital asset is under construction. The cost of depreciable tangible capital assets, net of any residual value, is amortized on a straight line basis over their estimated useful lives as follows:
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Land improvements (pavement, fencing, lighting, etc.) 20 years Buildings 50 years Buildings – short-term (portables, storage sheds, outbuildings, garages) 20 years Other vehicles – passenger 5 years Other vehicles – heavy (graders, 1 ton truck, etc.) 10 years Furniture and equipment 10 years Computer hardware and audio visual equipment 5 years Computer software 5 years Leased capital assets Lease term
Assets under construction are not amortized until completed and placed into service for use. Prepaid Expenses are prepaid amounts for goods or services which will provide economic benefits in one or more future periods. Prepaid expenses include insurance premiums, Saskatchewan School Boards Association membership fees and Workers’ Compensation premiums. g) Liabilities Liabilities are present obligations arising from transactions and events occurring prior to year-end, which will be satisfied in the future through the use of assets or another form of economic settlement. Accounts Payable and Accrued Liabilities include accounts payable and accrued liabilities owing to third parties and employees for work performed, goods supplied and services rendered, but not yet paid, at the end of the fiscal period. Long-Term Debt is comprised of capital loans with initial maturities of more than one year and are incurred for the purpose of financing capital expenses in accordance with the provisions of The Education Act, 1995. Long-term debt also includes capital lease obligations where substantially all of the benefits and risks incident to ownership are transferred to the school division without necessarily transferring legal ownership. The amount of the lease liability recorded at the beginning of the lease term is the present value of the minimum lease payments, excluding the portion thereof relating to executory costs.
Liability for Employee Future Benefits represents post-employment and compensated absence benefits that accrue to the school division's employees. The cost of these benefits is recorded as the benefits are earned by employees. The liability relating to these benefits is actuarially determined using the projected benefit method pro-rated on service.
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Actuarial valuations are performed periodically using assumptions including discount rate, inflation, salary escalation, termination and retirement rates and mortality. An actuary extrapolates these valuations when a valuation is not done in the current fiscal year. Actuarial gains and losses are amortized on a straight line basis over the expected average remaining service life of the related employee groups. Deferred Revenue from Non-government Sources represents fees or payments for services received in advance of the fee being earned or the services being performed, and other contributions for which the contributor has placed restrictions on the use of the resources. Revenue from tuition and related fees is recognized as the course is delivered; revenue from contractual services is recognized as the services are delivered; and revenue from other contributions is recognized in the fiscal year in which the resources are used for the purpose specified by the contributor. h) Employee Pension Plans
Employees of the school division participate in the following pension plans: Multi-Employer Defined Benefit Plans Teachers participate in the Saskatchewan Teachers’ Retirement Plan (STRP) or the Saskatchewan Teachers’ Superannuation Plan (STSP). The school division’s obligation for these plans is limited to collecting and remitting contributions of the employees at rates determined by the plans. Defined Benefit Plan Administered by the School Division The school division administers a defined benefit plan to employees who are not eligible to participate in the teachers’ pension plans described above. The net pension asset is the difference between the value of the accrued benefit obligation and the market value of related pension plan assets, net of unamortized actuarial gains and losses, and is reflected in these consolidated financial statements in Note 8 – Accounts Receivable. The cost of pension benefits earned by employees is actuarially determined using the projected benefit method pro-rated on service and using assumptions including the pension plan's expected investment yields, discount rates, inflation, salary escalations, mortality of members, terminations and the ages at which members will retire. Actuarial gains and losses are changes in the value of the accrued benefit obligation and the pension fund assets resulting from the difference between the actual and expected results or resulting from changes in actuarial assumptions. Actuarial gains and losses are deferred and amortized over the average remaining service life of the related employee groups.
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Revenues are recorded on the accrual basis. Revenues are recognized in the period in which the transactions or events occurred that gave rise to the revenues, provided the amount to be received can be reasonably estimated and collection is reasonably assured.
The school division’s sources of revenues include the following: i) Government Transfers (Grants)
Grants from governments are considered to be government transfers. Government transfers are recognized as revenues when the transfer is authorized, all eligibility criteria have been met, the amount can be estimated and collection is reasonably assured except when, and to the extent, stipulations by the transferor give rise to an obligation that meets the definition of a liability. For transfers with stipulations, revenue is recognized in the consolidated statement of operations and accumulated surplus from operations as the stipulation liabilities are settled. ii) Property Taxation
Property tax is levied and collected on a calendar year basis. Uniform education property tax mill rates are set by the Government of Saskatchewan. Tax revenues are recognized on the basis of time with 1/12th of estimated total tax revenue recorded in each month of the school division’s fiscal year. The tax revenue for the September to December portion of the fiscal year is based on the actual amounts reported by the City of Saskatoon for the calendar taxation year. For the January to August portion of its fiscal year, the school division estimates tax revenue based on estimate information provided by the City of Saskatoon who levies and collects the property tax on behalf of the school division. The final annual taxation amounts are reported to the school division by the City of Saskatoon following the conclusion of each calendar taxation year, and any difference between final amounts and the school division’s estimates is recorded as an adjustment to revenue in the next fiscal year.
On January 1, 2018, pursuant to The Education Property Tax Act, the Government of Saskatchewan became the taxing authority for education property tax. As of that date, the school division no longer earns taxation revenue.
iii) Fees and Services
Revenues from tuition fees and other fees and services are recognized in the year they are earned. Amounts that are restricted pursuant to legislation, regulation or agreements with external parties that may only be used in the conduct of certain programs or in the delivery of specific services and transactions are initially recorded as deferred revenue and subsequently recognized as revenue in the fiscal year the related expenses are incurred or services are performed.
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iv) Interest Income
Interest is recognized as revenue when it is earned. v) Other (Non-Government Transfer) Contributions
Unrestricted contributions are recognized as revenue in the year received or in the year the funds are committed to the school division if the amount can be reasonably estimated and collection is reasonably assured. Externally restricted contributions are contributions for which the contributor has placed restrictions on the use of the resources. Externally restricted contributions are deferred until the resources are used for the purpose specified, at which time the contributions are recognized as revenue. In-kind contributions are recorded at their fair value when they are received.
3. SHORT-TERM BORROWINGS
Bank indebtedness consists of a demand operating line of credit with a maximum borrowing limit of $30,000,000 that bears interest at a rate of prime minus 1% per annum with ScotiaBank. This line of credit is authorized by a borrowing resolution by the board of education and is secured by operating revenue of the school division. This line of credit was approved by the Minister of Education on January 21, 2013. There was no balance drawn on the line of credit at August 31, 2018 or August 31, 2017.
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4. PORTFOLIO INVESTMENTS
Portfolio investments are comprised of the following:
2018 2017
Portfolio investments in the cost and amortized cost category: Cost Cost Canadian Western, Notice Deposit, Interest of Prime minus 1.50%, due Dec. 21, 2018 $ 8,000,000 $ - Canaccord Genuity, Term Deposit, Interest of 2.37%, due Feb. 5, 2019 3,000,000 - Bank of Montreal, Term Deposit, Interest of 2.40%, due Mar. 5, 2019 4,000,000 - Scotiabank, GIC, Interest of 1.57%, due Dec. 20, 2017 - 7,000,000 Scotiabank, GIC, Interest of 1.73%, due Apr. 27, 2018 - 5,000,000 Scotiabank, GIC, Interest of 1.77%, due May 30, 2018 - 6,000,000 Scotiabank, GIC, Interest of 1.80%, due June 28, 2018 - 4,000,000 Raymond James, Term Deposit, Interest of 1.85%, due June 28, 2018 - 4,000,000 Total portfolio investments reported at cost and amortized cost 15,000,000 26,000,000
Portfolio investments in the fair value category: Cost Fair Value Cost Fair Value Equity investments in active market 939,149 945,297 812,694 810,820 Total portfolio investments reported at fair value 939,149 945,297 812,694 810,820 Total portfolio investments $ 15,945,297 $ 26,810,820
5. EXPENSES BY FUNCTION AND ECONOMIC CLASSIFICATION
Salaries & Goods & Amortization 2018 2017 Debt Service Function Benefits Services of TCA Actual Actual Governance $ 285,232 $ 309,363 $ - $ - $ 594,595 $ 1,418,469 Administration 5,899,921 719,510 - 185,067 6,804,498 6,673,476 Instruction 179,573,740 11,965,494 - 2,561,568 194,100,802 191,792,495 Plant 13,070,512 14,087,095 - 11,405,455 38,563,062 32,428,131 Transportation - 6,093,803 - - 6,093,803 7,547,026 Tuition and Related Fees - 309,200 - - 309,200 288,541 School Generated Funds - 4,385,802 - - 4,385,802 4,831,427 Complementary Services 2,615,697 296,004 - - 2,911,701 3,172,204 External Services 4,301,315 3,263,677 - - 7,564,992 8,191,200 Other - 134,230 289,052 - 423,282 396,675 TOTAL $ 205,746,417 $ 41,564,178 $ 289,052 $ 14,152,090 $ 261,751,737 $ 256,739,644
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6. EMPLOYEE FUTURE BENEFITS
The school division provides certain post-employment, compensated absence and termination benefits to its employees. These benefits include accumulating non-vested sick leave, severance benefits, retirement gratuity, and vacation banks. The liability associated with these benefits is calculated as the present value of expected future payments pro-rated for service and is recorded as Liability for Employee Future Benefits in the consolidated statement of financial position. Morneau Shepell Ltd, a firm of consulting actuaries, performed an actuarial valuation as at March 31, 2018 and extrapolated the results to estimate the Liability for Employee Future Benefits as at August 31, 2018. Details of the employee future benefits are as follows:
2018 2017 Long-term assumptions used: Discount rate at end of period 3.00% 2.69% Inflation and productivity rate (excluding merit and promotion) - Teachers 2.50% 2.50% Inflation and productivity rate (excluding merit and promotion) - Non-Teachers 3.00% 3.00% Expected average remaining service life (years) 15 15
Liability for Employee Future Benefits 2018 2017 Accrued Benefit Obligation - beginning of year $ 6,312,000 $ 6,737,100 Current period service cost 508,500 575,600 Interest cost 177,300 148,900 Benefit payments (460,700) (443,500) Actuarial gains (811,800) (706,100) Accrued Benefit Obligation - end of year 5,725,300 6,312,000 Unamortized Net Actuarial Gains (Losses) 295,000 (554,200) Liability for Employee Future Benefits $ 6,020,300 $ 5,757,800
Employee Future Benefits Expense 2018 2017 Current period service cost $ 508,500 $ 575,600 Amortization of net actuarial loss 37,400 84,500 Benefit cost 545,900 660,100 Interest cost 177,300 148,900 Total Employee Future Benefits Expense $ 723,200 $ 809,000
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7. PENSION PLANS
Multi-Employer Defined Benefit Plans Information on the multi-employer pension plans to which the school division contributes is as follows: Saskatchewan Teachers’ Retirement Plan (STRP) and Saskatchewan Teachers’ Superannuation Plan (STSP) The STRP and STSP provide retirement benefits based on length of service and pensionable earnings. The STRP and STSP are funded by contributions by the participating employee members and the Government of Saskatchewan. The school division’s obligation to the STRP and STSP is limited to collecting and remitting contributions of the employees at rates determined by the plans. Accordingly, these consolidated financial statements do not include any expense for employer contributions to these plans. Net pension assets or liabilities for these plans are not reflected in these consolidated financial statements as ultimate responsibility for retirement benefits rests with the Saskatchewan Teachers’ Federation for the STRP and with the Government of Saskatchewan for the STSP. Details of the contributions to these plans for the school division’s employees are as follows:
2018 2017 STRP STSP TOTAL TOTAL Number of active School Division members 2,372 20 2,392 2,375 Member contribution rate (percentage of salary) 9.50%-13.50% 6.05%-7.85% 6.05%-13.50% 6.05%-13.50% Member contributions for the year $ 17,320,226 54,008$ $ 17,374,234 $ 17,176,006
Defined Benefit Plan Administered by the School Division The school division administers a defined benefit plan to employees who are not eligible to participate in the teachers’ pension plans which provides benefits based on length of service and pensionable earnings. The net pension asset represents accrued pension benefits less the fair value of related pension assets and the balance of unamortized experience gains and losses and is reflected in these consolidated financial statements as accounts receivable as the school division is ultimately responsible for the funding of these pension obligations. Actuarial valuations for accounting purposes are performed at least triennially using the projected accrued benefit actuarial cost method. The most recent valuation was prepared by AON Consulting, an actuarial services firm, as at December 31, 2017. The accrued benefit obligation reported in the tables below is based on the extrapolation of the 2017 valuation.
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The market value of pension plan assets reported in the tables is done in accordance with the methodology used for the December 31, 2017 actuarial valuation report for the plan, which is market value. The previous extrapolation for accounting purposes utilized a smoothed value of assets. Details of the plan are as follows:
2018 2017 Number of active School Division members 968 958 Number of former members, superannuates and surviving spouses 516 483 Member contribution rate (percentage of salary) 8.10% 8.10% School Division contribution rate (percentage of salary) 9.10% 9.10% Member contributions $ 3,058,000 $ 3,115,000 School Division contributions $ 3,425,000 $ 3,489,000 Benefits paid $ (6,593,000) $ (5,984,000) Actuarial extrapolation date Aug 31/2018 Aug 31/2017 Long-term assumptions used: Salary escalation rate - Beginning of year 3.25% 3.50% Salary escalation rate - End of year 3.25% 3.25% Expected rate of return on plan assets - Begininng of year 6.15% 6.85% Expected rate of return on plan assets - End of year 6.15% 6.15% Discount rate - Beginning of year 6.15% 6.85% Discount rate - End of year 6.15% 6.15% Inflation rate - Beginning of year 2.25% 2.50% Inflation rate - End of year 2.25% 2.25% Expected average remaining service life (years) 12 12
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Net Pension Asset 2018 2017 Accrued Benefit Obligation - beginning of year $ 124,333,000 $ 114,683,000 Current period benefit cost 5,059,000 4,807,000 Interest cost 7,599,000 7,816,000 Benefit payments (6,593,000) (5,984,000) Actuarial gains / losses (1,139,000) 3,011,000 Accrued Benefit Obligation - end of year 129,259,000 124,333,000 Pension Plan Assets at market value - beginning of year 125,358,000 115,910,000 Employer contributions 3,425,000 3,489,000 Employee contributions 3,058,000 3,115,000 Return on plan assets 7,706,000 7,961,000 Actuarial gains 3,511,000 867,000 Benefit payments (6,593,000) (5,984,000) Pension Plan Assets at market value - end of year (1) 136,465,000 125,358,000 Funded Status - Pension Plan Surplus 7,206,000 1,025,000 Unamortized Net Actuarial Losses (Gains) (4,733,000) 307,000 Valuation allowance adjustment (2,473,000) (1,025,000) Net Pension Asset $ - $ 307,000
(1) Pension plan assets consist of: 2018 2017 Fixed income securities 19.9% 21.8% Equity investments 56.2% 55.2% Mortgage 9.1% 8.2% Real estate 14.8% 14.8% 100.0% 100.0%
Pension Expense 20182017 Current period benefit cost 5,059,000$ $ 4,807,000 Amortization of net actuarial loss 390,000 211,000 Employee contributions (3,058,000) (3,115,000) Pension Cost 2,391,000 1,903,000 Interest cost on the average accrued benefit obligation 7,599,000 7,816,000 Expected return on average pension plan assets (7,706,000) (7,961,000) Net Interest Cost (107,000) (145,000) Valuation allowance adjustment 1,448,000 1,025,000 Total Pension Expense 3,732,000$ $ 2,783,000
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8. ACCOUNTS RECEIVABLE
All accounts receivable presented on the consolidated statement of financial position are net of any valuation allowances for doubtful accounts. Details of accounts receivable balances are as follows:
2018 2017 Provincial Grants Receivable - Capital $ 720,000 $ 7,405,124 Accrued Pension Asset (Note 7) - 307,000 Other Receivables 1,507,277 1,436,650 Total Accounts Receivable $ 2,227,277 $ 9,148,774
9. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
Details of accounts payable and accrued liabilities are as follows:
2018 2017 Accrued Salaries and Benefits $ 4,313,940 $ 3,429,296 Accounts Payable - Operating 6,918,617 5,692,500 Accounts Payable - Capital 1,095,915 2,696,171 Total Accounts Payable and Accrued Liabilities12,328,472$ $ 11,817,967
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10. LONG-TERM DEBT
Details of long-term debt are as follows:
2018 2017 Capital Loans: (a) Monthly payments of principal and interest combined of $51,691, interest rate of 5.09%; due on the last day of each month through to Nov. 30, 2017 (BMO-Energy Efficiency #1) $ - $ 155,362 (b) Monthly payments of principal and interest combined of $53,322, interest rate of 4.64%; due on the last day of each month through to June 30, 2018 (CIBC-Energy Efficiency #2) - 522,056 (c) Monthly payments of principal and interest combined of $42,044, interest rate of 3.68%; due on the last day of each month through to May 30, 2033 (TD-Willowgrove Construction Loan); 5,737,103 6,024,743 (d) Monthly payments of principal and interest combined of $24,354, interest rate of 2.47%; due on the last day of each month through to Apr. 30, 2025 (CPCI Repurpose Loan - BMO) 1,794,783 2,039,428 (e) Monthly payments of principal and interest combined of $45,254, interest rate of 1.79%; due on the last day of each month through to Mar. 31, 2019 (Technology Loan - BMO) 314,901 847,151 (f) Monthly payments of principal and interest combined of $8,057, interest rate of 1.77%; due on the last day of each month through to Feb. 29, 2020 (Portables Loan - BMO) 143,063 236,332 7,989,850 9,825,072 Capital Lease: (a) Photocopier Lease - Monthly payments of principal and interest combined of $18,851, interest rate of 2.7%; due at the end of the month from September 30, 2018 to August 31, 2022 (Xerox) 720,437 - 72 0,437 720,437 - Total Long-Term Debt $ 8,710,287 $ 9,825,072
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Future principal repayments over the next 5 years are estimated as follows: Capital Loans Capital Leases Total 2019 $ 958,996 $ 172,890 $ 1,131,886 2020 614,179 177,616 791,795 2021 584,581 182,471 767,052 2022 603,182 187,460 790,642 2023 622,397 - 622,397 Thereafter 4,606,515 - 4,606,515 Total $ 7,989,850 $ 720,437 $ 8,710,287
Principal and interest payments on the long-term debt are as follows: Capital Loans Capital Leases 2018 2017 Principal $ 1,835,222 -$ $ 1,835,222 $ 3,009,111 Interest 289,052 - 289,052 375,459 Total $ 2,124,274 -$ $ 2,124,274 $ 3,384,570
11. DEFERRED REVENUE
Details of deferred revenues are as follows:
Balance Additions Revenue Balance as at during the recognized as at Aug. 31, 2017 Year in the Year Aug. 31, 2018 Capital projects: Federal capital tuition $ 116,635 $ 3,540 $ 120,175 $ - Total capital projects deferred revenue 116,635 3,540 120,175 - Other deferred revenue: Multi-space agreement 1,027,955 - 45,351 982,604 Other programs - 380,006 - 380,006 Property taxes 2,985,647 - 2,985,647 - Foreign student tuition 785,913 389,040 785,913 389,040 Foundation deferred donations 403,464 606,816 731,668 278,612 Total other deferred revenue 5,202,979 1,375,862 4,548,579 2,030,262 Total Deferred Revenue $ 5,319,614 $ 1,379,402 $ 4,668,754 $ 2,030,262
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12. COMPLEMENTARY SERVICES
Complementary services represent those services and programs where the primary purpose is other than K-12 learning/learning support, but which have the specific objective of enhancing the school division’s ability to successfully deliver its K-12 curriculum/learning programs.
Following is a summary of the revenues and expenses of the Complementary Services programs
operated by the school division:
Summary of Complementary Early Services Revenues and Learning Intensive Youth in Other Expenses, by Program Pre-K AYEP Support Pilot Custody Programs 2018 2017 Revenues: Operating Grants $ 2,573,400 $ 62,260 $ 204,000 $ 122,354 $ 96,743 $ 3,058,757 $ 2,879,835 Fees and Other Revenues - - - - 120,326 120,326 282,407 Total Revenues 2,573,400 62,260 204,000 122,354 217,069 3,179,083 3,162,242 Expenses: Other Related Fees - - - 85,913 - 85,913 121,745 Salaries & Benefits 2,442,037 55,008 7,713 - 110,939 2,615,697 2,590,830 Instructional Aids 37,661 15,376 - - 94,256 147,293 374,690 Supplies and Services - - - - 22,016 22,016 21,437 Professional Development 21,196 - - - - 21,196 23,739 Student Related Expenses - - - - 19,586 19,586 39,763 Total Expenses 2,500,894 70,384 7,713 85,913 246,797 2,911,701 3,172,204 Excess (Deficiency) of $ 72,506 $ (8,124) $ 196,287 $ 36,441 $ (29,728) $ 267,382 $ (9,962) Revenues over Expenses
The purpose and nature of each Complementary Services program is as follows: The Pre-K program provides educational services to students aged 3 and 4. Aboriginal Youth Entrepreneurship Program (AYEP) teaches Aboriginal Youth about business and entrepreneurship by engaging them into business activity with competence and confidence. Early Learning Intensive Support Pilot allows additional children to attend selected existing school division pre-kindergarten programs. These spaces provide children with intensive needs access to the program. The Youth in Custody program provides educational services to young offenders. Other Programs consist of numerous programs that enhance the school division’s learning objectives.
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13. EXTERNAL SERVICES
External services represent those services and programs that are outside of the school division’s learning/learning support and complementary programs. These services have no direct link to the delivery of the school division’s K-12 programs nor do they directly enhance the school division’s ability to deliver its K-12 programs.
Following is a summary of the revenues and expenses of the External Services programs operated by the school division:
Summary of External Services Charity/ Revenues and Expenses, Associate Qualified Other by Program Schools* Cafeteria Donee Whitecap Programs 2018 2017 Revenues: Operating Grants $ 4,326,839 $ - $ - $ 1,457,863 $ - $ 5,784,702 $ 7,058,422 Fees and Other Revenues - 209,344 953,992 - 1,287,295 2,450,631 1,715,804 Total Revenues 4,326,839 209,344 953,992 1,457,863 1,287,295 8,235,333 8,774,226 Expenses: Grant tranfers ------33,750 Other Related Fees 1,000,454 - - 701,935 204,654 1,907,043 2,110,774 Salaries & Benefits 3,326,385 170,565 - 754,028 50,337 4,301,315 4,614,258 Instructional Aids - - 96,447 18,365 755,204 870,016 694,352 Supplies and Services - 212,995 - 2,357 184,277 399,629 424,947 Non-Capital Equipment - - 102,842 439 (85,428) 17,853 231,713 Building Operating Expenses - - - - 26,162 26,162 26,867 Communications ------191 Travel ------3,923 Professional Development ------29,225 Student Related Expenses - - 9,160 37,479 (3,665) 42,974 21,200 Total Expenses 4,326,839 383,560 208,449 1,514,603 1,131,541 7,564,992 8,191,200 Excess (Deficiency) of $ - $ (174,216) $ 745,543 $ (56,740) $ 155,754 $ 670,341 $ 583,026 Revenues over Expenses *Associate Schools - see table below for details of revenues and expenses by school
The purpose and nature of each External Services program is as follows: The school division supports the operations of the Saskatoon Christian School and the Saskatoon Misbah School as associate schools. Associate schools require a religious affiliation and approvals from both the school division and the Ministry of Education to operate as associate schools. Cafeteria operations provide nutritious meals for students and staff. The school division has qualified donee status. This enables the school division to issue tax deductible receipts for donations used to support educational initiatives. Through federal funding, the school division supports the operations of the alliance school located on the Whitecap Dakota First Nation. In addition, the school division receives grants from the Ministry of Education directed towards literacy initiatives for Whitecap Dakota First Nation students and a pre-kindergarten program.
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Other Programs consists of numerous programs that are outside of the learning objectives of the school division.
Saskatoon Saskatoon Summary of Associate School Revenues and Expenses, Christian Misbah Details by School School School 2018 2017 Revenues: Operating Grants $ 2,753,057 $ 1,573,782 $ 4,326,839 $ 5,019,144 Total Revenues 2,753,057 1,573,782 4,326,839 5,019,144 Expenses: Other Related Fees 429,434 571,020 1,000,454 1,442,838 Salaries & Benefits 2,314,660 997,588 3,312,248 3,576,303 Program Support Salaries & Benefits 8,963 5,174 14,137 - Total Expenses 2,753,057 1,573,782 4,326,839 5,019,141 Excess of Revenues over Expenses $- $- $- $3
14. ACCUMULATED SURPLUS
Accumulated surplus represents the financial assets and non-financial assets of the school division less liabilities. Accumulated surplus is comprised of the following two amounts: i) Accumulated surplus from operations which represents the accumulated balance of net surplus arising from the operations of the school division and school generated funds as detailed in the table below; and ii) Accumulated remeasurement gains and losses which represent the unrealized gains and losses associated with changes in the value of financial instruments recorded at fair value as detailed in the consolidated statement of remeasurement gains and losses. Certain amounts of the accumulated surplus from operations, as approved by the board of education, have been designated for specific future purposes. These internally restricted amounts are included in the accumulated surplus from operations presented in the consolidated statement of financial position. The school division does not maintain separate bank accounts for the internally restricted amounts.
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Details of accumulated surplus are as follows:
Additions Reductions August 31 during the during the August 31 2017 year year 2018 Invested in Tangible Capital Assets: Net Book Value of Tangible Capital Assets $ 306,521,487 $ 8,847,961 $ 14,152,090 301,217,358 Less: Debt owing on Tangible Capital Assets (9,825,072) (720,437) (1,835,222) (8,710,287) 296,696,415 8,127,524 12,316,868 292,507,071
PMR maintenance project allocations (1) 3,029,204 5,662,114 4,628,500 4,062,818 Internally Restricted Surplus: Capital projects: Designated for tangible capital asset expenditures 7,532,270 3,681,582 8,147,683 3,066,169 7,532,270 3,681,582 8,147,683 3,066,169 Other: School generated funds 2,531,606 76,554 - 2,608,160 School budget carryovers 1,164,758 44,275 - 1,209,033 Specialized school equipment 1,000,000 - 1,000,000 - Curriculum renewal 1,460,000 - 1,000,000 460,000 Staff professional development 800,000 - - 800,000 Governance 43,000 - - 43,000 Technology replacement 1,850,000 600,000 - 2,450,000 System application 1,125,000 - - 1,125,000 Facility repairs related to rentals 261,953 15,000 - 276,953 Facility operating 332,201 - 80,000 252,201 Security camera 50,000 - - 50,000 Mount Royal facility partnership 169,486 - - 169,486 Alternate funds 126,853 181,682 - 308,535 Whitecap Pre-K 20,458 - 255 20,203 Whitecap Literacy 10,764 - 2,051 8,713 Whitecap K-4 school 46,948 - 54,437 (7,489) 10,993,027 917,511 2,136,743 9,773,795 Public Charities: Foundation 1,102,283 38,920 - 1,141,203 Qualified Donee 608,384 745,543 857,134 496,793 1,710,667 784,463 857,134 1,637,996 Unrestricted Surplus 5,552,512 2,689,743 6,590,637 1,651,618 Total Accumulated Surplus from Operations 325,514,095 21,862,937 34,677,565 312,699,467 Accumulated Remeasurement Gain (Loss) (1,874) 8,022 - 6,148 Total Accumulated Surplus $ 325,512,221 $ 21,870,959 $ 34,677,565 $ 312,705,615
(1) PMR Maintenance Project Allocations represent transfers received from the Ministry of Education as funding support for maintenance projects on the school division’s approved 3 year capital maintenance plans. Unspent funds at the end of a fiscal year are designated for future approved capital plan maintenance project expenditures.
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The purpose and nature of each Internally Restricted Surplus amount is as follows:
Capital projects represent funds allocated by the Board for capital construction.
School generated funds primarily represents fees collected from students participating in a variety of co-curricular activities including school clubs, music groups and sports teams. Each of these initiatives is treated as a unique program and the identity of program balances are maintained year over year.
School budget carryovers represent the unspent portion of budgets allocated to individual schools.
Specialized school equipment represents funds to be used for practical and applied arts programs.
Curriculum renewal represents funds to be used to purchase student resources for curricular programming and implementation.
Staff professional development represents funds to be used for staff professional development initiatives based on the school division’s strategic direction.
Governance represents funds to be used to support members of the Board of Trustees’ governance activities.
Technology replacement represents funds to be used for purchases of computers, digital overhead projectors, smart boards and other related technology hardware.
System application represents funds to be used to assist in addressing the major system software needs of the school division.
Facility repairs related to rentals represents funds to be used to cover repairs to school property resulting from public rental of facilities.
Facility operating represents funds available to the facilities department to assist with operational activities.
Security camera represents funds to be directed toward the replacement or addition of security cameras in school division facilities.
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Mount Royal facility partnership reserve represents the component part of the tenant agreements with Saskatoon Trades and Skills Centre and Saskatchewan Polytechnic designated for major maintenance and capital items at the expanded Mount Royal Collegiate.
Alternate funds represent funds received from external parties for specific projects.
Whitecap Pre-K represents funding for a Whitecap pre-kindergarten program.
Whitecap Literacy represents funds to be directed towards literacy initiatives at Whitecap School.
Whitecap K-4 is an alliance school providing kindergarten to grade 4 school programming on the Whitecap Dakota First Nation. The program funding is received from the federal government.
Public Charities The Foundation carries on activities which are for the charitable purpose of the advancement of education and enhancement of the quality of education offered by the school division.
The division’s Qualified Donee tax status enables it to receive donations which are used to support educational initiatives.
15. BUDGET FIGURES
Budget figures included in the consolidated financial statements were approved by the board of education on June 20, 2017 and the Minister of Education on August 28, 2017.
16. RELATED PARTIES
These consolidated financial statements include transactions with related parties. The school division is related to all Government of Saskatchewan ministries, agencies, boards, school divisions, Saskatchewan Health Authority, colleges, and crown corporations under the common control of the Government of Saskatchewan. Related parties of the school division also include its key management personnel, close family members of its key management personnel, and entities controlled by, or under shared control of any of these individuals.
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Related Party Transactions Transactions with these related parties have occurred and been settled on normal trade terms.
20182017 Revenues: Ministry of Education - operating $ 188,923,679 $ 116,876,176 Ministry of Education - capital 5,782,115 63,234,187 Ministry of Education - other 1,352,941 497,051 Saskatchewan Government Insurance 913,798 892,220 Saskatchewan Polytechnic 219,280 220,712 Living Sky School Division - 97,169 Saskatchewan Rivers School Division 131,016 - $197,322,829 $181,817,515 Expenses: SaskPower $ 1,127,129 $ 889,874 SaskTel 224,520 358,585 SaskEnergy 1,341,110 1,140,627 Saskatchewan Workers' Compensation Board 569,572 542,994 Good Spirit School Division - 422,786 St. Paul's Roman Catholic Separate School Division355,926 - $ 3,618,257 $ 3,354,866 Accounts Receivable: Ministry of Education $ 769,302 $ 7,407,429 Ministry of Social Services 410 360 Saskatchewan Polytechnic 36,547 39,385 SaskTel - 750 Saskatchewan Workers' Compensation Board 410 - Other School Divisions 172,899 34,902 $ 979,568 $ 7,482,826 Accounts Payable and Accrued Liabilities: SaskEnergy $ 15,514 $ 22,042 SaskPower 106,150 102,778 SaskTel 6,819 7,059 Saskatchewan Government Insurance - 140,087 Other School Divisions 93,605 - $ 222,088 $ 271,966 Deferred Revenues: Ministry of Education 78,035 - Saskatchewan Rivers School Division 138,000 - Saskatchewan Government Insurance 163,971 - $ 380,006 -$
A portion of the operating grant revenue from the Ministry of Education includes funding allocated to principal and interest repayments on some school board loans.
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17. UNRECOGNIZED ASSETS
The school division has works of art that are not recognized because a reasonable estimate cannot be made because the costs, benefits and economic value of such items cannot be reasonably and verifiably quantified using existing methods.
18. CONTRACTUAL RIGHTS
Significant contractual rights of the school division are as follows:
Mount Royal shared cost agreement of $219,280 annually with no expiration, unless by notice of termination. Treaty Land Entitlement agreement of $1,606,761 over eight years expiring on October 24, 2025.
Mount Royal Shared Treaty Land Cost Agreement Entitlement 2019 $ 219,280 $ 200,845 2020 219,280 200,845 2021 219,280 200,845 2022 219,280 200,845 2023 219,280 200,845 Thereafter Indefinite 602,536 Total Contractual Rights $ 1,096,400 $ 1,606,761
19. CONTINGENT LIABILITIES
The school division has been named as a defendant in certain legal actions in which damages have been sought. The outcome of these actions is not determinable as at the date of reporting and accordingly, no provision has been made in these consolidated financial statements for any liability that may result. The school division's share of settlement, if any, will be charged to expenses in the year in which the amount is determinable.
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20. CONTRACTUAL OBLIGATIONS AND COMMITMENTS
Significant contractual obligations and commitments of the school division are as follows:
Estimated completion dateAmount Roofing - Greystone Heights 2019 $ 198,351 Roofing - Evan Hardy 2019 170,405 Technology 2019 224,202 $ 592,958
The school division has ongoing service commitments for transportation, energy, facility services, property leases, and copies. Other contracts and commitments are as follows:
Buses Taxis Energy Facility Services Total 2019 $ 5,182,900 $ 731,508 $ 622,483 $ 105,648 $ 6,642,539 2020 5,163,464 743,271 - 107,761 6,014,496 2021 5,267,057 241,398 - 109,917 5,618,372 2022 5,373,758 - - 112,115 5,485,873 2023 3,773,303 - - - 3,773,303 Thereafter 12,012,792 - - - 12,012,792 $ 36,773,274 $ 1,716,177 $ 622,483 $ 435,441 $ 39,547,375
Operating and capital lease obligations of the school division are as follows:
Operating Leases Capital Leases
Property Total Total Lease Operating Copiers Capital Future minimum lease payments: 2019 $ 122,325 $ 122,325 $ 190,213 $ 190,213 2020 - - 190,213 190,213 2021 - - 190,213 190,213 2022 - - 190,213 190,213 122,325 122,325 760,850 760,850 Interest and executory costs - - (40,413) (40,413)
Total Lease Obligations $ 122,325 $ 122,325 $ 720,437 $ 720,437
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21. ACCOUNTING CHANGES
During the year, the school division changed its accounting policy with respect to the methodology used to calculate the market value of pension plan assets. The school division now accounts for these assets on a market value basis. Prior to this change in policy, the school division accounted for these assets utilizing a smoothed value of assets methodology. The school division believes the new policy is preferable as it provides a fairer presentation of the results and the financial position of the school division. This change was not applied retroactively as the impact was not material for the prior or current period.
22. JOINT-USE SCHOOLS PROJECT AGREEMENT
In August 2015, the Government of Saskatchewan entered into a 32 year public-private partnership with Joint-Use Mutual Partnership to design, finance, build and maintain schools in the communities of Evergreen, Hampton, Rosewood and Stonebridge in Saskatoon on behalf of the school division. The Government of Saskatchewan will be responsible for all capital, maintenance and operating payments over the term of the public-private partnership agreement with ownership of the schools vesting with the school division. Under the accountability agreement between the Government of Saskatchewan and school division, the school division receives the benefit of payments made by the Government of Saskatchewan.
23. RISK MANAGEMENT
The school division is exposed to financial risks from its financial assets and liabilities. These risks include credit risk, liquidity risk and market risk (consisting of interest rate risk and foreign exchange risk). i) Credit Risk
Credit risk is the risk to the school division from potential non-payment of accounts receivable. The credit risk related to the school division's receivables from the provincial government, federal government and their agencies are considered to be minimal. For other receivables, the school division has adopted credit policies which include implementation of credit limits and close monitoring of overdue accounts. The school division does not have a significant exposure to any individual customer. Management reviews accounts receivable on a case by case basis to determine if a valuation allowance is necessary to reflect impairment in collectability. The aging of grants and other accounts receivable as at August 31, 2018 was:
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August 31, 2018 Total 0-30 days30-60 days60-90 daysOver 90 days
Other Receivable $ 1,351,016 1,028,180$ 174,170$ 6,189$ 142,477$ Capital Grants Receivable 720,000 - - 120,000 600,000 Total Receivables $ 2,071,016 1,028,180$ 174,170$ 126,189$ 742,477$
Receivable amounts related to GST are not applicable to credit risk, as these do not meet the definition of a financial instrument. ii) Liquidity Risk
Liquidity risk is the risk that the school division will not be able to meet its financial obligations as they come due. The school division manages liquidity risk by maintaining adequate cash balances, budget practices and monitoring and cash flow forecasts. The following table sets out the contractual maturities of the school division’s financial liabilities:
August 31, 2018
Within 6 months Total 6 months to 1 year 1 to 5 years > 5 years Accounts payable and accrued liabilities12,328,472$ $ 12,185,693 79,642$ 63,137$ -$ Long-term debt 8,710,287 565,943 565,9432,971,886 4,606,515 Total $ 21,038,759 $ 12,751,636 645,585$ 3,035,023$ 4,606,515$ iii) Market Risk
The school division is exposed to market risks with respect to interest rates and foreign currency exchange rates, as follows: Interest Rate Risk
Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The school division’s interest rate exposure relates to cash and cash equivalents and portfolio investments. The school division also has an authorized bank line of credit of $30,000,000 with interest payable monthly at a rate of prime minus 1% per annum. Changes in the bank's prime rate can cause fluctuation in interest payments and cash flows. There was no balance outstanding on this credit facility as of August 31, 2018.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 109 THE BOARD OF EDUCATION OF THE SASKATOON SCHOOL DIVISION NO. 13 OF SASKATCHEWAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As at August 31, 2018
The school division minimizes these risks by:
holding cash in an account at a Canadian bank, denominated in Canadian currency investing in GICs and term deposits for short terms at fixed interest rates managing cash flows to minimize utilization of its bank line of credit managing its interest rate risk on long-term debt through the exclusive use of fixed rate terms for its long-term debt Foreign Currency Risk
Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The school division is exposed to currency risk on purchases denominated in U.S. dollars for which the related accounts payable balances are subject to exchange rate fluctuations; however, the school division believes that it is not subject to significant foreign exchange risk from its financial instruments.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 110 A-1 THE BOARD OF EDUCATION OF THE SASKATOON SCHOOL DIVISION NO. 13 OF SASKATCHEWAN
Schedule A: Consolidated Supplementary Details of Revenues for the year ended August 31, 2018
2018 2018 2017 Budget Actual Actual $ $ $ Property Taxation Revenue Tax Levy Revenue Property Tax Levy Revenue 40,184,425 39,015,585 115,230,148 Revenue from Supplemental Levies - 500,306 1,075,441 Total Property Tax Revenue 40,184,425 39,515,891 116,305,589 Grants in Lieu of Taxes Federal Government - 309,857 3,181,556 Provincial Government - 728,058 295,711 Total Grants in Lieu of Taxes - 1,037,915 3,477,267 Other Tax Revenues House Trailer Fees - 11,011 52,517 Total Other Tax Revenues - 11,011 52,517 Deletions from Levy Other Deletions - (756,718) (1,155,102) Total Deletions from Levy - (756,718) (1,155,102)
Total Property Taxation Revenue 40,184,425 39,808,099 118,680,271
Grants Operating Grants Ministry of Education Grants Operating Grant 183,183,132 181,837,946 109,122,852 Other Ministry Grants 1,001,376 912,781 242,562 Total Ministry Grants 184,184,508 182,750,727 109,365,414 Other Provincial Grants - 131,016 97,170 Grants from Others 990,927 913,798 892,220 Total Operating Grants 185,175,435 183,795,541 110,354,804 Capital Grants Ministry of Education Capital Grants 4,920,985 5,782,115 63,234,187 Total Capital Grants 4,920,985 5,782,115 63,234,187
Total Grants 190,096,420 189,577,656 173,588,991
Saskatoon Public Board of Education Annual Report – 2017-18 Page 111 A-2 THE BOARD OF EDUCATION OF THE SASKATOON SCHOOL DIVISION NO. 13 OF SASKATCHEWAN
Schedule A: Consolidated Supplementary Details of Revenues for the year ended August 31, 2018
2018 2018 2017 Budget Actual Actual $ $ $ Tuition and Related Fees Revenue Operating Fees Tuition Fees Federal Government and First Nations 925,000 1,215,543 1,024,148 Individuals and Other 1,092,000 875,996 1,602,276 Total Tuition Fees 2,017,000 2,091,539 2,626,424 Other Related Fees - 1,126 57,469 Total Operating Tuition and Related Fees 2,017,000 2,092,665 2,683,893 Capital Fees Federal/First Nations Capital Fees - 120,175 - Total Capital Tuition and Fees - 120,175 -
Total Tuition and Related Fees Revenue 2,017,000 2,212,840 2,683,893
School Generated Funds Revenue Curricular Student Fees - 1,212,430 1,269,460 Total Curricular Fees - 1,212,430 1,269,460 Non-Curricular Fees Grants and Partnerships - 114,212 152,462 Students Fees - 457,636 528,659 Other 4,955,000 2,723,445 3,112,245 Total Non-Curricular Fees 4,955,000 3,295,293 3,793,366
Total School Generated Funds Revenue 4,955,000 4,507,723 5,062,826
Complementary Services Operating Grants Ministry of Education Grants Operating Grant 2,509,432 2,695,754 2,670,760 Other Ministry Grants - 290,160 70,739 Other Grants 750,000 72,843 138,336 Total Operating Grants 3,259,432 3,058,757 2,879,835 Fees and Other Revenue Tuition and Related Fees - 30,995 - Other Revenue - 89,331 282,407 Total Fees and Other Revenue - 120,326 282,407
Total Complementary Services Revenue 3,259,432 3,179,083 3,162,242
Saskatoon Public Board of Education Annual Report – 2017-18 Page 112 A-3 THE BOARD OF EDUCATION OF THE SASKATOON SCHOOL DIVISION NO. 13 OF SASKATCHEWAN
Schedule A: Consolidated Supplementary Details of Revenues for the year ended August 31, 2018
2018 2018 2017 Budget Actual Actual
$ $ $ External Services Operating Grants Ministry of Education Grants Operating Grant 4,610,316 4,389,979 5,082,564 Other Ministry Grants - 150,000 183,750 Federal Grants 1,040,359 1,244,723 1,286,288 Other Grants 500,000 - 105,819 Total Operating Grants 6,150,675 5,784,702 6,658,421 Capital Grants Other Capital Grants - - 400,000 Total Capital Grants - - 400,000 Fees and Other Revenue Tuition and Related Fees 165,000 473,573 224,197 Other Revenue 250,000 1,977,058 1,491,608 Total Fees and Other Revenue 415,000 2,450,631 1,715,805
Total External Services Revenue 6,565,675 8,235,333 8,774,226
Other Revenue Miscellaneous Revenue 145,000 77,377 130,371 Sales & Rentals 1,052,000 994,213 934,461 Investments 230,000 344,785 268,087 Total Other Revenue 1,427,000 1,416,375 1,332,919
TOTAL REVENUE FOR THE YEAR 248,504,952 248,937,109 313,285,368
Saskatoon Public Board of Education Annual Report – 2017-18 Page 113 B-1 THE BOARD OF EDUCATION OF THE SASKATOON SCHOOL DIVISION NO. 13 OF SASKATCHEWAN
Schedule B: Consolidated Supplementary Details of Expenses for the year ended August 31, 2018
2018 2018 2017 Budget Actual Actual $ $ $ Governance Expense Board Members Expense 305,801 294,044 322,898 Professional Development - Board Members 7,500 7,088 24,961 Advisory Committees 110,352 110,352 109,073 Elections - - 172,115 Other Governance Expenses 211,807 183,111 789,422 Total Governance Expense 635,460 594,595 1,418,469
Administration Expense Salaries 4,726,000 4,858,278 5,121,106 Benefits 732,626 1,041,643 707,156 Supplies & Services 343,914 236,367 233,781 Non-Capital Furniture & Equipment 29,545 33,153 15,726 Building Operating Expenses 229,407 203,076 257,223 Communications 167,890 189,354 73,131 Travel 4,000 2,441 23 Professional Development 105,526 55,119 80,262 Amortization of Tangible Capital Assets 180,000 185,067 185,068 Total Administration Expense 6,518,908 6,804,498 6,673,476
Instruction Expense Instructional (Teacher Contract) Salaries 136,700,327 139,530,291 137,234,860 Instructional (Teacher Contract) Benefits 7,157,470 7,302,358 7,290,939 Program Support (Non-Teacher Contract) Salaries 27,692,402 27,973,344 27,943,112 Program Support (Non-Teacher Contract) Benefits 4,580,721 4,767,747 4,262,544 Instructional Aids 5,049,170 4,649,246 5,579,136 Supplies & Services 4,241,275 3,954,000 4,088,454 Non-Capital Furniture & Equipment 1,168,055 929,837 1,189,007 Communications 414,340 542,480 489,579 Travel 326,173 217,847 256,102 Professional Development 745,972 651,675 618,843 Student Related Expense 1,204,836 1,020,409 1,085,455 Amortization of Tangible Capital Assets 2,850,000 2,561,568 1,754,464 Total Instruction Expense 192,130,741 194,100,802 191,792,495
Saskatoon Public Board of Education Annual Report – 2017-18 Page 114 B-2 THE BOARD OF EDUCATION OF THE SASKATOON SCHOOL DIVISION NO. 13 OF SASKATCHEWAN
Schedule B: Consolidated Supplementary Details of Expenses for the year ended August 31, 2018
2018 2018 2017 Budget Actual Actual $ $ $ Plant Operation & Maintenance Expense Salaries 10,360,000 10,447,003 10,153,594 Benefits 2,422,672 2,623,509 2,090,484 Supplies & Services - 25,281 92,841 Non-Capital Furniture & Equipment 205,236 446,172 76,781 Building Operating Expenses 12,303,683 13,388,698 11,586,731 Communications 22,440 18,937 16,104 Travel 164,223 182,799 190,548 Professional Development 76,562 25,208 25,077 Amortization of Tangible Capital Assets 12,500,000 11,405,455 8,195,971 Total Plant Operation & Maintenance Expense 38,054,816 38,563,062 32,428,131
Student Transportation Expense Contracted Transportation 6,440,051 6,093,803 7,547,026 Total Student Transportation Expense 6,440,051 6,093,803 7,547,026
Tuition and Related Fees Expense
Tuition Fees 33,000 - 11,069 Other Fees 279,000 309,200 277,472 Total Tuition and Related Fees Expense 312,000 309,200 288,541
School Generated Funds Expense Academic Supplies & Services -1,153,443 1,243,935 School Fund Expenses 4,955,000 3,232,359 3,587,492 Total School Generated Funds Expense 4,955,000 4,385,802 4,831,427
Saskatoon Public Board of Education Annual Report – 2017-18 Page 115 B-3 THE BOARD OF EDUCATION OF THE SASKATOON SCHOOL DIVISION NO. 13 OF SASKATCHEWAN
Schedule B: Consolidated Supplementary Details of Expenses for the year ended August 31, 2018
2018 2018 2017 Budget Actual Actual $ $ $ Complementary Services Expense Other Fees - 85,913 121,745 Instructional (Teacher Contract) Salaries & Benefits 1,633,000 1,602,372 1,629,105 Program Support (Non-Teacher Contract) Salaries & Benefits 858,000 1,013,325 961,726 Instructional Aids 43,853 147,293 374,690 Supplies & Services 750,000 22,016 21,436 Professional Development (Non-Salary Costs) 15,000 21,196 23,739 Student Related Expenses - 19,586 39,763 Total Complementary Services Expense 3,299,853 2,911,701 3,172,204
External Service Expense Grant Transfers - - 33,750 Other Fees 1,197,961 1,907,043 2,110,774 Administration Salaries & Benefits 156,000 49,692 164,853 Instructional (Teacher Contract) Salaries & Benefits 4,427,844 4,010,251 4,205,057 Program Support (Non-Teacher Contract) Salaries & Benefits 173,393 241,372 244,348 Instructional Aids 528,230 870,016 694,352 Supplies & Services 255,259 399,629 424,947 Non-Capital Furniture & Equipment - 17,853 231,713 Building Operating Expenses 21,478 26,162 26,867 Communications 5,000 - 191 Travel - - 3,923 Professional Development (Non-Salary Costs) - - 29,225 Student Related Expenses - 42,974 21,200 Total External Services Expense 6,765,165 7,564,992 8,191,200
Other Expense
Interest and Bank Charges Current Interest and Bank Charges 27,500 134,230 21,216 Interest on Debentures 290,580 - - Interest on Capital Loans - 289,052 375,459 Total Interest and Bank Charges 318,080 423,282 396,675
Total Other Expense 318,080 423,282 396,675
TOTAL EXPENSES FOR THE YEAR 259,430,074 261,751,737 256,739,644
Saskatoon Public Board of Education Annual Report – 2017-18 Page 116 Schedule C THE BOARD OF EDUCATION OF THE SASKATOON SCHOOL DIVISION NO. 13 OF SASKATCHEWAN
Schedule C: Consolidated Supplementary Details of Capital Assets for the year ended August 31, 2018
Land Buildings Other and Hardware and Computer Assets
Audio Visual Under Land Improvements Buildings Short-Term Vehicles Equipment Equipment Software Construction 2018 2017 $ $ $ $ $ $ $ $ $ $ $ Tangible Capital Assets - at Cost
Opening Balance as of September 1 12,521,311 827,462 417,898,253 17,823,389 490,809 8,466,763 7,501,389 561,354 3,066,985 469,157,715 408,198,086
Additions/Purchases - 887,873 401,162 742,160 - 2,700,474 1,202,038 27,761 2,886,494 8,847,961 63,608,602 Disposals - - - (80,193) (166,657) (386,106) (743,564) (263,474) - (1,639,994) (2,648,973) Transfers to (from) - - 4,680,849 1,014,244 - - - - (5,695,093) - - Closing Balance as of August 31 12,521,311 1,715,335 422,980,264 19,499,600 324,152 10,781,131 7,959,863 325,641 258,386 476,365,682 469,157,715
Tangible Capital Assets - Amortization
Opening Balance as of September 1 - 114,724 152,200,835 3,292,566 283,172 1,868,237 4,454,201 422,493 - 162,636,228 155,149,698
Amortization of the Period - 85,767 10,435,386 974,980 64,830 1,078,113 1,447,886 65,128 - 14,152,090 10,135,503 Disposals - - - (80,193) (166,657) (386,106) (743,564) (263,474) - (1,639,994) (2,648,973) Closing Balance as of August 31 N/A 200,491 162,636,221 4,187,353 181,345 2,560,244 5,158,523 224,147 N/A 175,148,324 162,636,228
Net Book Value Opening Balance as of September 1 12,521,311 712,738 265,697,418 14,530,823 207,637 6,598,526 3,047,188 138,861 3,066,985 306,521,487 253,048,388 Closing Balance as of August 31 12,521,311 1,514,844 260,344,043 15,312,247 142,807 8,220,887 2,801,340 101,494 258,386 301,217,358 306,521,487 Change in Net Book Value - 802,106 (5,353,375) 781,424 (64,830) 1,622,361 (245,848) (37,368) (2,808,599) (5,304,129) 53,473,099
Disposals Historical Cost - - - 80,193 166,657 386,106 743,564 263,474 - 1,639,994 2,648,973 Accumulated Amortization - - - 80,193 166,657 386,106 743,564 263,474 - 1,639,994 2,648,973 Net Cost ------Price of Sale ------Gain (Loss) on Disposal ------Sch C Closing net book value of tangible capital assets includes total leased tangible capital assets of $720,437 (2017 - $0) representing $720,437 (2017 - $0) in Computer Hardware and Audio Visual Equipment. Amortization of $0 (2017 - $0) has been recorded on these assets.
Saskatoon Public Board of Education Annual Report – 2017-18 Page 117 THE BOARD OF EDUCATION OF THE SASKATOON SCHOOL DIVISION NO. 13 OF SASKATCHEWAN
Schedule D: Consolidated Non-Cash Items Included in Surplus / Deficit for the year ended August 31, 2018 2018 2017 $ $
Non-Cash Items Included in Surplus / Deficit Amortization of Tangible Capital Assets (Schedule C) 14,152,090 10,135,503 In-Kind Ministry of Education Capital Grants for Joint-Use Schools Project included in Surplus (Note 22) -(49,850,202)
Total Non-Cash Items Included in Surplus / Deficit 14,152,090 (39,714,699)
Schedule E: Consolidated Net Change in Non-Cash Operating Activities for the year ended August 31, 2018 2018 2017 $ $
Net Change in Non-Cash Operating Activities Decrease (Increase) in Accounts Receivable 6,921,497 (6,405,137) Increase in Accounts Payable and Accrued Liabilities 510,505 5,925,158 Increase in Liability for Employee Future Benefits 262,500 365,500 Decrease in Deferred Revenue (3,289,352) (1,888,258) Decrease in Prepaid Expenses 68,934 30,211
Total Net Change in Non-Cash Operating Activities 4,474,084 (1,972,526)
Saskatoon Public Board of Education Annual Report – 2017-18 Page 118