HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving”
Annual Report 2008 - 2009
Our Mission To educate the whole student by adapting opportunities for personal success.
Central Office Box 100 Lanigan, SK S0K 2M0 Phone: 306-365-4888 Fax: 306-365-2808 1-877-365-4888 Website: www.hzsd.ca HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving”
Table of Contents
I. Table Of Contents
II. Vision, Mission, Principals for Action
III. Board of Education
IV. Messages - Message from the Board Chair - Message from Director of Education
V. Executive Council Reports - Message from the Chief Financial Officer - Financial Summary - Finance - Business - Human Resources - Payroll - Facilities and Transportation - Student Services - Curriculum & Instruction - Superintendent of Schools
V1. Division Information - Division Map - School List - Health Regions - Organization Chart - Central Office Staff
V1I. 2008/2009 Audited Financial Statement
HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving” HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving”
Our Vision “A Community of Learning and Achieving”
Our Mission To educate the whole student by adapting opportunities for personal success
Principles for Action We value success for all students We value a safe and caring environment We value respect for self and others We value honesty, integrity, and trust We value fairness, equity, and accountability We value effective leadership We value lifelong learning We value optimism and the celebration of success We value productive partnerships We value effective communication
“The s e g u i d i n g p r i n c ip l e s , a s a r t i c u lated above, are to be so infused in every facet of our organization, that they will only be conspicuous by their absence.” Eldon Van Den Bossche, Chair, Horizon School Division #205 (November 2008)
HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving” HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving”
Horizon School Division # 205 Board Of Education
Subdivision #4 Subdivision #1 Subdivision #2 Subdivision #3 ~James Kolbeck~ ~Shirley Allan~ ~Denis Bergerman~ ~David Holinaty~ *Muenster School * Bruno School *Annaheim School *Viscount Central School *Lake Lenore School *McClellan School (Young) *St. Peter’s High School *Cudworth School (Muenster) *Wakaw School *St. Brieux School *Watrous Elementary School *Three Lakes School (Middle Lake) *Watrous Winston High School *Watson School *Humboldt Collegiate Institute *Lanigan Elementary School *Humboldt Public School *Lanigan High School
Subdivision #5 Subdivision #6 Subdivision #7 Subdivision #8 ~Murray Proznick~ ~Eldon Van Den Bossche~ ~Wil Lengyel~ ~Shelley Anderson~ *Leroy School *Quill Lake School *Archerwill School *Imperial School *Wynyard Elementary *Lakeside Colony School *Rose Valley School *Schell School (Holdfast) *Wynyard Composite *Wadena Elementary School *Robert Melrose Elementary School *Bulyea Elementary High School *Wadena Composite School (Kelvington) *William Derby School *Kelvington High School (Strasbourg)
Subdivision #9 Subdivision #10 Subdivision #11 Subdivision #12 ~Chris Weiss~ ~Jim Hack~ ~Herman Blind~ ~Ray Horney~ *Drake Elementary School *Ituna School *George Gordon Education Centre Tuition students attend: *Nokomis School *Foam Lake Elementary School Tuition students attend: *Punnichy Elementary School * Punnichy Elementary *Foam Lake Composite High School *Punnichy Elementary School *Punnichy High School * Punnichy High School *Punnichy High School * Raymore School * Sask Central Hutarian School Subdivision #13~ Subdivision #14 ~Albert Pinacie ~Wayne Desjarlais~ Tuition students attend: Tuition students attend: *Punnichy High School *Wadena High School *Wadena Elementary School HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving”
Message from the Board of Education Chair Eldon Van Den Bossche
Horizon School Division #205 continues to experience outstanding growth and success. The Board of Education is extremely grateful for the commitment and contributions of students, staffs, parents and communities. Student success remains the top priority for Horizon and we are seeing the positive results of the tremendous efforts that place Horizon among the highest achieving school divisions in Saskatchewan. Highlights of the year include the continued rollout of a comprehensive technology plan, support and capacity building of School Community Councils, renewal of the Strategic Plan, signing the LINC agreement and moving forward with our partners to construct a new high school in Humboldt. On March 18, 2009, the provincial government announced significant changes to the funding of education in Saskatchewan. At present there exists considerable uncertainty as to how we will manage the transition period and what the future solution may be. I want to assure you that your Board of Education will do it’s utmost to ensure the future sustainability of Horizon School Division. I thank you all for helping Horizon to be “A Community of Learning and Achieving”.
Message from the Director of Education Marc Danylchuk Horizon School Division comes of age! We are pleased with the tremendous progress evident during the 2008-2009 school and fiscal year. The school division remains focused on the Board’s Strategic Goals: · Focus on Learning v Student Success v Effective Instruction and Administration v Supportive Professional Climate · Engaged Parents, Staff and Communities · Fiscal Accountability and Sustainability We continue to consider data on student achievement from a variety of sources with the deliberate intention of using that data to celebrate successes as well as focus efforts at improving student learning outcomes. These efforts are focused through Learning Improvement Plans developed at the school level and supported by each School Community Council. A new LINC (Local Implementation and Negotiating Committee) agreement was achieved after considerable time and effort at the negotiation table. The LINC agreement brings together seven separate agreements and is a major accomplishment for the School Division. The fact that the overwhelming majority of teachers (95% or better) voted in favor of the agreement augers well for a positive climate and an attractive workplace. Once again our fiscal prudence allowed us to enjoy a surplus as indicated in our Annual Financial Statement. We remain extremely proud of our students and staff who make this school division a great place to learn and grow! We look forward to another year of growth and achievement as we implement new curricula, deploy improved technology into our schools and pilot new learning initiatives. HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving”
Chief Financial Officer Vince Gaudet
The Horizon School Division 2008 – 2009 Audited Financial Statement has been completed and was approved by the Board of Education on December 16, 2009. The division experienced a significant consolidated surplus this year of $3,585,651. The Operating Fund, which contains our major revenue and expenditures, had a surplus of $5,212,291 and our Capital Fund operated in a deficit position of ($1,626,734).
2008 – 2009 consolidated revenues were budgeted at $70,608,103 while actual revenues received amounted to $76,996,485. The resulting variance of $6,388,382 is attributed to the following: * Receipt of $3,231,291 in Education Property Tax Rebate. * Unbudgeted School Generated Funds revenue totaling $2,594,664 * $562,427 of additional revenues due to enhanced Federal/Provincial Grants, Sales & Rentals and Miscellaneous Revenues.
Consolidated expenditures for 2008 – 2009 were budgeted at $70,200,446 while actual expenditures totaled $73,410,834. The variance of $3,210,388 is due to the following:
* Over expenditures in the Administration ($263,448), Plant Operation & Maintenance ($3,359,304), School Generated Funds ($2,586,257) and External Services ($35,464) areas due to: o Staff salary/benefit negotiations o Increased costs for annual audit, advertising, computer equipment o Purchase of FAME software o Purchase of risk management reports through SunCorp o Completion of deferred maintenance projects o Implementation of PSAB guidelines (SGF)
* Under expenditures in Governance ($213,640), Instructional ($1,987,911), Student Transportation ($348,490), Tuition and Related Fees ($191,536) and Interest and Bank Charges ($292,508) areas due to: o Unexpended SCC Governance allotments o Unfulfilled Instructional staffing compliments (Ed-Psych, SLP, OT) o Unexpended School Decentralized budgets o New Bus purchases resulting in reduced repairs o Reduced number of student migrating from the division in turn reduced tuition fees o Improved cash flow as a result of timely Provincial Foundation Grant payments lead to reduced bank interest charges
Recognition I take this opportunity to recognize and thank the staff of Horizon School Division for their continued service to the students, parents and electors of the division. Their dedicated efforts in delivering a superlative educational system in the face of escalating fiscal challenges remains very much noticed and appreciated. Vincent Gaudet The Horizon School Division 2008 – 2009 Audited Financial Statement has been completed and was approved by the Board of Education on December 16, 2009. The Division experienced a significant consolidated surplus this year of $3,585,651. The Operating Fund, which contains our major revenue and expenditures, had a surplus of $5,212,291 and our Capital Fund operated in a deficit position of ($1,626,734).
2008 – 2009 consolidated revenues were budgeted at $70,608,103 while actual revenues received amounted to $76,996,485. The resulting variance of $6,388,382 is attributed to the following:
- Receipt of $3,231,291 in Education Property Tax Rebate. - Unbudgeted School Generated Funds revenue totaling $2,594,664 - $562,427 of additional revenues due to enhanced Federal/Provincial Grants, Sales & Rentals and Miscellaneous Revenues.
Consolidated expenditures for 2008 – 2009 were budgeted at $70,200,446 while actual expenditures totaled $73,410,834. The variance of $3,210,388 is due to the following:
- Over expenditures in the Administration ($263,448), Plant Operation & Maintenance ($3,359,304), School Generated Funds ($2,586,257) and External Services ($35,464) areas due to: - Staff salary/benefit negotiations - Increased costs for annual audit, advertising, computer equipment - Purchase of FAME software - Purchase of risk management reports through SunCorp - Completion of deferred maintenance projects - Implementation of PSAB guidelines (SGF)
- Under expenditures in Governance ($213,640), Instructional ($1,987,911), Student Transportation ($348,490), Tuition and Related Fees ($191,536) and Interest and Bank Charges ($292,508) areas due to: - Unexpended SCC Governance allotments - Unfulfilled Instructional staffing compliments (Ed-Psych, SLP, OT) - Unexpended School Decentralized budgets - New Bus purchases resulting in reduced repairs - Reduced number of student migrating from the division in turn reduced tuition fees - Improved cash flow as a result of timely Provincial Foundation Grant payments lead to reduced bank interest charges
Recognition I take this opportunity to recognize and thank the staff of Horizon School Division for their continued service to the students, parents and electors of the division. Their dedicated efforts in delivering a superlative educational system in the face of escalating fiscal challenges remains very much noticed and appreciated. HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving”
2008 - 2009 Financial Report Summary
Division Consolidated Revenue
Consolidated Revenues for the Horizon School Division for the twelve month period September 1, 2008 to August 31, 2009 totaled $76,996,485.00. Revenues were attributed to the following sources (categories as per Ministry of Education).
Consolidated Revenue 2007 - 2008
School External Other Consolidated Revenue Services Generated $561,790 Funds $87,491 0.82% $0 0.13% 0.00% Property Tuition and Taxation REVENUES 2007 - 2008 2008 - 2009 Related Fees $29,811,066 $6,646,215 43.43% Property Taxation $29,811,066 $23,859,399 9.68% Grants $31,529,601 $43,982,193
Tuition and Related Fees $6,646,215 $5,647,257 Grants $31,529,601 Consolidated Revenue 2008 - 2009 School Generated Funds $0 $2,594,664 45.94% School External External Services $87,491 $93,014 Generated Services Other Funds $93,014 $819,958 Property $2,594,664 0.12% 1.06% Taxation Other $561,790 $819,958 3.37% Tuition and $23,859,399 Related Fees 30.99% Total Revenues $68,636,163 $76,996,485 $5,647,257 7.33%
Property Taxation Grants Tuition and Related Fees Grants School Generated Funds $43,982,193 External Services 57.12% Other
Division Consolidated Expenditures
Operating expenditures of the Horizon School Division for the twelve month period September 1, 2008 to August 31, 2009 totaled $73,410,834.00. Expenses were attributed to the following:
Consolidated Expenditures Consolidated Expenditures 2007 - 2008 External School Interest and Tuition and Services Generated Bank Charges Related Fees Governance $88,612 Funds $405,215 $476,395 $624,965 0.14% $0 0.62% 0.96% 0.73% 0.00% Transportation Administration EXPENDITURES 2007 - 2008 2008 - 2009 $6,758,071 $1,859,017 10.38% 2.86% Governance $624,965 $571,160 Plant Administration $1,859,017 $2,146,125 $6,978,348 10.72% Instructio n $ 4 7 ,8 8 6 ,1 2 8 $51,434,751 Instruction $47,886,128 Plant $6,978,348 $9,415,226 73.58% CoConsonsolidlidatedated E Exxpeenndditituureress 2 020080 -82 0200909 Tuition and School School External IntIneterrestes andt a nBadn k Transportation $6,758,071 $6,653,399 RelatedTui Feestion andGen erated ExterSernviacle s BanCkha Chrgaersges Generated Goververnanancncee $328,330Related FeesFunds Ser$vi9ces3,094 $182,492$182,492 Funds $571,160$571,160 0.45%$328,330$2,586,257 $93,0940.13% 0.25% Tuition and Related Fees $476,395 $328,330 $2,586,257 0.25% 00.78%.78% 0.45% 3.52%3.52% 0.13% Transponsportratatitionon AdAdmmiininstisrtraatiotinon School Generated Funds $0 $2,586,257 $6,653,399$6,653,399 $2,146,125$2,146,125 99.06%.06% 22.92%.92% External Services $88,612 $93,094 GovGoveerrnancenance AdministrAdministraationtion InstrInstructionuction Interest and Bank Charges $405,215 $182,492 PlantPlant Plant Plant TTrransporansportationtation $9,415,226$9,415,226 Total Expenditures $65,076,751 $73,410,834 TTuitionuition andand Reelalatetedd F Feeess 12.83%12.83% School Generated Funds InInststrrucuctitioonn School Generated Funds $51,434,751$51,434,751 ExteExterrnalnal Seerrvicviceess 70.06%70.06% InteInterreestst aandnd BBaanknk Cha Charrgeges s
Excess (Deficiency) of Revenue Over Expenditure - $3,585,651.00 HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving” HORIZON SCHOOL DIVISION # 205 “A CommunityCommunity of ofLearning Learning and Achieving”and Achieving”
Superintendent of Finance Mark Fedak
1. Invoices/Payments The finance department processes approximately 1,900 invoices every month. We ensure that every invoice has proper authorization for approval (e.g. purchase order, Principal and/or Superintendent authorization) before the invoice is processed for payment.
Horizon School Division processes payments from approximately 3,000 vendors.
During 2008-09, the finance department generated approximately12,000 cheques and electronic funds transfers (EFT) for payment.
2. Municipal Taxing Authorities Horizon School Division receives taxation from 124 municipalities. We review the monthly, interim and annual statement of account of school taxes statements that we receive from every municipality for completeness and accuracy.
3. Staff Education/Training The finance department consist of 5.5 FTE. A tremendous amount of time has been focused on professional training and the development of controls and procedures to assist central office and school based staff. We have also incorporated management strategies to increase efficiencies and reduce financial risk to the school division.
4. Public Sector Accounting Board (PSAB) The Public Sector Accounting Board (PSAB) implementation has been endorsed by the Ministry effective September 1, 2008. Horizon School Division has included financial information on school generated funds and employee future benefits in our audited financial statement and the division is compliant with the Public Sector Accounting Board (PSAB).
We have hosted professional development seminars with school based employees to assist in the reporting of school generated funds. We have also provided on site support to school secretaries. School based accounting software (Quick Books Pro 2008) has been installed at every school to provide consisted reporting throughout the division.
In addition to the audited financial statement requirement, Horizon School Division in one of thirteen school division in the province selected to provide Summary Financial Statements to the Provincial Auditor. These statements shall be audited prior to forwarding to the Provincial Auditor with the tangible capital asset schedule as part of the summary financial statement package. The division has contracted SUNCORP to provide PSAB valuations to be used to populate the tangible capital asset schedules.
5. Web Portal The use of the web portal has been well received by the schools within our division. The web portal is a paperless reporting tool that provides decentralized reports to the School Principal. The web portal also provides School Community Council reports pertaining to governance and maintenance expenses. The financial reports provide current information from central office. These reports can be accessed by the Principal from any location that provides internet access. HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving”
Superintendent of Business Janet Mueller
Technology
The Horizon School Division employs several staff that are dedicated to technology: a Technology Coordinator, a Network Analyst and seven Computer Technicians.
In addition, there are two Learning Technologists who work directly with students and assist teachers in bringing technology into the classrooms.
Currently we have approximately 420 laptops, 2725 desktops and 60 servers.
Technology decisions are made through a Technology Committee comprised of representation from Executive Council, the Technology Coordinator, the Network Analyst, a Computer Technician, Learning Technologists and school representatives from the elementary, middle years, secondary and principal levels.
Some of the achievements in technology throughout the 2008-2009 year were:
* Computer lab replacements in eight schools (Annaheim, Lake Lenore, Three Lakes – Middle Lake, Watson, Watrous Elementary, Watrous Winston High, William Derby – Strasbourg, Punnichy Community High). * New network wiring installed at William Derby -Strasbourg and Punnichy Community High. There remains 28 facilities that require network wiring. * Ongoing meetings towards the development of a Horizon School Division Learning Technology Plan and a Hardware Division Wide Replacement Plan. * New laptops for 12 principals. * Delivery of several courses through distance education. * Training for computer technicians to become Apple certified. * Purchase of Maplewood, a common student information system with implementation effective fall 2009. * Purchase of L4U library automation system including a new computer and printer for each library (this software was a newly released version which has created several issues that we continue to work with the vendor to resolve). * Membership in Experts Exchange; an on-line source for trouble shooting for technicians. * The Communications Manager developed a new website which has become a valuable source of information for staff, parents and the general public on Horizon School Division. * Planning towards purchasing of equipment to provide a wireless solution in all facilities.
With the development of a Hardware Replacement Plan, the Technology Department put forth a 4 year plan with implementation to commence in the 2009-10 year.
HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving” HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving”
Superintendents of Human Resources
Patricia Scott Marrion Wolff
Human Resources Reports
Initiatives: The Teacher Orientation Program that was implemented in the 2006 - 2007 school year was continued during the 2008 - 2009 school year. This program is one that was established in collaboration with the Horizon Teachers' Association and it has provided networking opportunities for teachers new to Horizon School Division. An orientation program for Principals and Vice-Principals remains a work in progress.
A CUPE Agreement for the period January 2006 – August 2008 was ratified in February 2008. This Agreement brought a total of seven previous Agreements together and has provided for more equitable working conditions and benefits among all CUPE employees. Further negotiations with CUPE representatives will commence in the near future. Agreements have also been negotiated with Bus Drivers and Contractors.
LINC negotiations resulted in a two year Agreement, effective August 15, 2009.
Staffing Data for the 2008-2009 School Year As the numbers in the following table illustrate, staffing our schools with the professional and support staff who are essential in meeting the needs of our students, consumes a considerable portion of time from both the Superintendents of Human Resources and from the Area Superintendents. When one keeps in mind that each new contract involves interview processes of one half day or more, the accumulative time that staffing requires becomes clear. A Community of Learning and Achieving” Professional and Support Staff Statistics for 2008-2009
PROFESSIONAL STAFF New Amended Retirement Resignation Contracts Contracts
Total 87 47 26 20
SUPPORT STAFF New Amended Retirement Resignation Lay-Off
Contracts Contracts Total 80 73 5 27 33 HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving”
Supervisor of Payroll Corinne Thoms
The payroll department pays approximately 975 regular employees on the 25th of the month and 350 substitute teachers and casuals on the 10th of the month. Throughout the year the payroll department does many changes to employees' monthly payroll. Changes include adding new employees, terminating employees, changing employee benefits, and changing employee's rate of pay.
The payroll department also receives a month end report from 44 schools, 1 division office, 2 service centers, and bus drivers. From this report we pay the substitute teachers and casual staff. From the month end report we also keep track of employee absenteeism. For the 2008-2009 school year we had 21,263 absences to enter.
With the implementation of PSAB, school divisions are required to add future employee benefits to the financial statements. The payroll department completed spreadsheets on all the staff including employee name, job title, date of birth, seniority date, rate of pay, FTE, hours and days worked per year and sick leave balances for December 2006, December 2007, December 2008 and the type of benefits employees have and sent that information to the Actuary to determine the calculation of benefits. . The payroll department calculated retro payments for the following agreements:
* The Last Mountain Bus Drivers settled on an agreement from July 1, 2008 to June 30, 2009 on January 27, 2009. The payroll department calculated retro pay for the 14 employees for 5 months.
* The Ituna Bus Drivers negotiated an agreement from January 1, 2008 to June 30, 2009. The agreement was reached on December 31, 2008. We calculated retro for 5 bus drivers for 9 months.
* The Non-CUPE staff negotiated agreements for January 2009 to August 31, 2010. The agreement was reached in April 2009. The payroll department calculated retro pay for 13 employees for 9 months.
* A Teacher LINC agreement was signed May 6, 2009 effective for the 2009-2010 school year. Upon ratification on May 6, 2009 itinerant teachers were entitled to a new calculation of their special allowance. Payroll recalculated the special allowance for our 28 itinerant staff.
HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving” HORIZON SCHOOL DIVISION # 205 “A CommunityCommunity of ofLearning Learning and Achieving”and Achieving”
Superintendent of Facilities and Transportation Christine Gradin
Facilities The Horizon School Division's Central Office is in Lanigan along with Service Centres in Humboldt and Wadena. There were 44 educational facilities, 1 bus garage in Foam Lake, a Maintenance Shop in Wadena, and a Maintenance Shop in Lanigan (of which 2/3 is leased out to Rilling Bus for their use as a bus garage). The Humboldt Maintenance Shop is located in the Humboldt Service Centre.
This department had support staff as follows: Maintenance Manager (1 FTE), Facilities Secretary (1 FTE), Plumber (1 FTE – currently vacant), Electrician (1 FTE – currently vacant), Maintenance Workers (4.47 FTE), Custodial Staff (51.87 FTE)
Annual Facility Needs Assessments are done on each of our facilities. The School Administrator completes an assessment form, and then a tour is scheduled to do a walk through and review each facilities needs. These needs are then dealt with through Budget approvals, and the work is to be completed by the end of the Budget Year. This did not occur in 08/09. Horizon Capital Projects approved by the Ministry of Education, Facilities Branch as follows: Annaheim School Roof Replacement – Phase I/II/III/IV Ituna School Science Room Renovation Kelvington High School Roof Replacement Lanigan Central High School Roof Replacement – Phase II Muenster Roof Replacement – Phase III Muenster School Gym Cladding Punnichy Elementary School Relocatable Classrooms Punnichy Partnership Project – IA Lab St. Brieux Roof Replacement Three Lakes School Roof Replacement – Phase II and III Wadena Elementary School – Crawlspace and Drainage Wadena Elementary School Accessibility William Derby School – Gym Change Room and Fire Alarm Upgrade Wynyard Elementary School Roof Replacement – Phase II The School Division did not have any new insurance claims filed on the facilities in 08/09.
Transportation The Horizon School Division operated 147 bus routes and transported 3120 student's for a total of 24,997 km traveled daily in 08/09.
There were 45 division operated routes, 24 private contracted routes, and 79 routes contracted by Rilling Bus. Rilling Bus Ltd will hold the contracted routes for the 08/09, 09/10 and 10/11 school years with the option to extend the services for the 11/12 school year.
This department had support staff as follows: Transportation Manager (1 FTE), Transportation Secretary (1 FTE), Bus Fleet Supervisor/Mechanic (1 FTE) Mechanic (2 FTE) (1 FTE is currently vacant)
The School Division has been trying to hire another Mechanic to fill the need since September of 2007, without success. The buses that would normally have been serviced at our bus garage in Foam Lake are being contracted out locally due to this shortage.
The Division Bus Fleet received an update with the purchase of 5 used buses and 5 new buses in the 2008 - 2009 school year. HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving”
Superintendent of Student Services Darrell Paproski
Student Services Annual Report
Horizon Student Services Team members support the educational needs of 221+ provincial students and INAC students with intensive needs in addition to several hundred students with diverse needs.
We have been quite fortunate this year in our ability to recruit several new student service professional team members. Our specialized team members consists of 8.17 Speech-Language Pathologists and assistants, 4.6 Educational Psychologists and Psychometrists, 8 Student Counselors and 3 Coordinators.
At the school level, our teams are comprised of parents/caregivers, administrators, learning resource teachers, classroom teachers and educational assistants.
Highlights from 2009 include a highly successful Ministry audit of Student Services (see results below). We continue to have 100% of our schools utilizing the electronic provincial Personal Program Plan, for intensive needs students.
At this time, we are happy to report that we have 27 trained members on our Tragic Events Response Team (TERT) in addition to 1 trained Applied Suicide Intervention Skills Training (ASIST) person on staff in 41 of our 44 schools. During the past year, we have also been able to provide Non Violent Crisis Intervention workshops to interested school staff. Personal Program Plan Review Intensive Supports Monitoring Checklist Horizon Horizon Horizon Horizon 2007/2008 2008/2009 2007/2008 2008/2009 1. Strength and impact areas 100% 100% Identification of students with 100% 100% (needs) are recorded Intensive Supports documentation 2. Assessed level of educational 100% 96% is completed performance is recorded Areas of impact are priority areas 83% 96% 3. Annual outcomes are 100% 96% with the Personal Program Plan consistent with impact areas and have annual outcomes 4. Short term objectives are 100% 100% Sources of Support align with the 89% 100% developed under each annual areas of impact in the Personal Program Plan outcome Documentation supports the 100% 5. Assessment procedures for 100% 100% identification of student monitoring and evaluating student progress are recorded 6. Sources of support are 100% 89% recorded 7. Efforts toward differentiated 100% 100% instructional strategies 8. Collaborative Team 94% 100% Approach HORIZON SCHOOL 9. Parental signature of 100% 100% DIVISION # 205 documented attempt “A Community of Learning and Achieving” 10. Documentation supports the 100% identification of student
HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving”
Superintendent of Curriculum and Instruction Rhae-Ann Holoien
Superintendent of Curriculum and Instruction Boris Okrainetz (Retired)
Curriculum Renewal
The Ministry of Education is in the process of renewing various curricula. Horizon School Division had curricula committees to pilot new curricula units, provide feedback on outcomes and indicators, review resources, and implement division-wide in-services. We had committees on the following renewed curricula:
Grades 2, 5, 8 Math Committee – We had 11 teachers who were members of the Horizon Math Committee.
Assessments
Horizon School Division assessed students using national and provincial assessment.
Canadian Achievement Tests – CAT 4 (National Assessment) Canadian Achievement (CAT 4) Tests were written by students in Grades 3, 6 and 9 in the fall of 2008. Assessment for Learning – (Provincial Assessment) Assessments for Learning Exams in Math were written by all of our students in Grades 5, 8 and 11. Assessments for Learning Exams in Reading were written by all of our students in Grades 4,7 and 10.
Other Curricula Information
Career Guidance Career Guidance was offered to all high school students through an itinerant teacher. Driver Training Driver Training was offered to all students who turn 15 years of age by April 30th. Home Based Education Horizon had 76 home-based students in grades 1-12, in the 2008-2009 School year. ESL Students (English as a Second Language) In the 2008-2009 school year, Horizon had 67 ESL students. Band Program Horizon had 22 schools that offered a Band program through an itinerant teacher. SCN Horizon offered French 9, French 10, French 20, French 30, Math A30, Math B30 and Math C30 by SCN to the province. Distance Ed Horizon offered Computer Science 20, Psychology 20 and Calculus 30 asynchronously as well as 3 sections of Calculus 30 synchronously. HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving”
Superintendent of Schools Linda Mattock
School Community Councils
School Community Councils are advisory bodies established at each school with a shared responsibility for the learning success and well-being of all children and youth. Members of School Community Councils include parents, community members, students and school staff. School Community Councils encourage, enhance and facilitate parent and community engagement in schools by focusing on improvement and continuous growth.
Annual meetings and elections for School Community Councils were held during January and February across Horizon School Division. Forty-one School Community Councils operated in Horizon School Division during the 2008 – 2009 school year. Each council consisted of between five and nine elected representatives including both parents and community members. Workshops for SCC development were held in Humboldt and Wadena in March. School Community Councils continue to evolve and grow as they fulfill their roles and responsibilities.
Professional Learning Communities
Horizon School Division identified professional learning communities (PLC’s) as a means to improve student learning. On four days in the 2008 – 2009 school year, teachers met as grade alike/subject alike teams within the four quadrants of the school division. Through their PLC’s, teachers identified essential learning outcomes, current levels of student achievement, set achievement goals and researched best practices to improve teaching strategies and student learning.
Learning Improvement Plans
Each school in Horizon School Division is required to develop a learning improvement plan (LIP). The intent of these plans is to strategically plan for improved student learning and well- being in each school. The development of the plan is undertaken by the school staff along with the input and involvement of the School Community Council. Goals are identified and action plans are developed in the areas of reading, mathematics and student well-being. Learning Improvement Plans are reviewed on an ongoing basis.
HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving” HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving”
Superintendent of Schools Larry Bedel
Partnerships During the 2008-09 school year many of the established partnership continued to serve the needs of students in the Horizon School Division. Schools and communities continue to be actively involved in the local Buddies Programs in Kelvington and Wadena, and with provincial programs such as In Motion and Nutrition Positive. Partnerships with various businesses continue to augment the learning that is happening in schools especially in the area of Career and Work Exploration credits for students at the grade 10, 11 and 12 levels.AAAAAAAAAAAAAAAAAAAA
The Career Transition Project in Punnichy Community High School introduced Trades and Skills Training during the months of March to June, 2009. A lease agreement was reached with the Village of Punnichy to rent the Curling rink for this 4 month time period. The mission of the project states that “as partners we work collaboratively to ensure every student has the opportunity to succeed, proudly building on strengths and celebrating diversity, in a mutually respectful atmosphere.” The goals of the program was to help students gain experience and skills that will help students to be successful in the next step of their life and to enable students to earn credits toward post-secondary education. Programs were offered in the Carpentry and Human Services areas. The program was a huge success with students securing high school credits, apprenticeship hours, SIAST modules and various safety tickets, all of which will help to better prepare students for the transition from school to work.AAAAAAAAAAAAAAAAAAAAAAAAAAA
Much of the 2008-09 school year was devoted to the planning of the new HCI School which is jointly administered between Greater Saskatoon School Division (St. Paul's RCSSD) and Horizon School Division. The school divisions and communities held a number of consultative meetings throughout the year as the planning stage unfolded. Many thanks to all of those who attended various meetings and who provided positive feedback to the Joint Operating Committee (JOC).aaaaaaaaaaaaaaaaaaaaaa
Administrator of Student Activities (ASA)aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
The Administrator of Student Activities (ASA) assists our schools' staff and students with extra-curricular planning and execution. The ASA frees coaches and supervisors from many administrative duties associated with coaching, and thus allows coaches and supervisors to focus on teaching and coaching. The contributions of the ASA position helps retain and encourage recruitment of coaches/supervisors for extra-curricular activities.aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
Our schools continued to run strong extra-curricular programs in 2008-2009. Students had a wide variety of activities to choose from, and due to our smaller school sizes, a very high percentage of our students had the opportunity to take part.aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
Our teacher and other staff volunteers continued to selflessly dedicate large amounts of their personal time to ensure our students had such opportunities, and to ensure these opportunities were of high quality.
The Board must be commended for their continued support of extra-curricular activities through funding assistance to the programs, the renewal of the ASA position, and the understanding that such programs are an essential piece of the well-rounded educational needs of our students. HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving”
HORIZON SCHOOL Division Map DIVISION # 205 “A Community of Learning and Achieving”
Wakaw St. Brieux
Cudworth Three Lakes (Middle Lake) Archerwill Lake Lenore
Annaheim Bruno Humboldt Rose Valley Collegiate Humboldt Kelvington High School Public Watson Robert Melrose Muenster School (Kelvington) St. Peter's High School Quill Lake
Leroy Viscount Wadena Elementary Lakeside Colony Wadena Comp Lanigan Elementary Lanigan High Wynyard Elementary
Watrous Elementary Drake McClellan Winston High Wynyard Comp Foam Lake (Young) Comp (Watrous) Sask Central Foam Lake Hutterian School Elementary Nokomis Raymore Punnichy Elementary Punnichy High
Imperial George Gordon
Ituna
William Derby (Strasbourg)
Schell Bulyea (Holdfast) HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving”
HORIZON SCHOOLS 2008-2009 Grade School Configuration Location Annaheim K to Grade 12 Annaheim Archerwill K to Grade 9 Archerwill Bruno K to Grade 12 Bruno Bulyea K to Grade 6 Bulyea Cudworth K to Grade 12 Cudworth Drake K to Grade 8 Drake Foam Lake Composite K to Grade 12 Foam Lake Foam Lake Elementary K to Grade 8 Foam Lake George Gordon K to Grade 6 George Gordan Humboldt Collegiate Grade 9 to 12 Humboldt Humboldt Public K to Grade 8 Humboldt Imperial K to Grade 12 Imperial Ituna K to Grade 12 Ituna Kelvington High Grade 6 to 12 Kelvington Lake Lenore K to Grade 12 Lake Lenore Lakeside Colony K to Grade 9 Lanigan Central High Grade 9 to 12 Lanigan Lanigan Elementary K to Grade 8 Lanigan LeRoy K to Grade 12 LeRoy McClellan K to Grade 12 Young Muenster K to Grade 12 Muenster Nokomis K to Grade 12 Nokomis Punnichy Elementary K to Grade 8 Punnichy Punnichy High Grade 9 to 12 Punnichy Quill Lake K to Grade 12 Quill Lake Raymore K to Grade 12 Raymore Robert Melrose Elementary K to Grade 5 Kelvington Rose Valley K to Grade 12 Rose Valley SaskCent Hutterite K to Grade 9 Schell K to Grade 12 Holdfast St. Brieux K to Grade 12 St. Brieux St. Peter's High Grades 10 to 12 Muenster Three Lakes K to Grade 12 Middle Lake Viscount Central K to Grade 12 Viscout Wadena Composite Grades 7 to 12 Wadena Wadena Elementary K to Grades 6 Wadena Wakaw K to Grade 12 Wakaw Watrous Elementary K to Grades 7 Watrous Watrous Winston Grades 8 to 12 Watrous Watson K to Grade 12 Watson Wm. Derby K to Grade 12 Strasbourg Wishart K to Grade 9 Wishart Wynyard Composite Grades 7 to 12 Wynyard Wynyard Elementary K to Grades 6 Wynyard
HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving”
HORIZON SCHOOL DIVISION # 205 Health Regions “A Community of Learning and Achieving”
PA Parkland Health Region Kelsey Trail Wakaw Health Region St. Brieux Cudworth Middle Lake Archerwill Lake Lenore
Annaheim Bruno Humboldt Rose Valley
Saskatoon Watson Kelvington Muenster Health Region Quill Lake
Viscount Leroy Wadena Lakeside Colony Lanigan Wynyard
Drake Young Watrous Foam Lake
Sask Central Hutterian School Nokomis Raymore Punnichy
Imperial George Gordon
Ituna
Strasbourg Sunrise Health Region Holdfast Five Hills Bulyea Health Region Regina/Qu’Appelle Health Region HORIZON SCHOOL DIVISION # 205 “A Community of Learning and Achieving” g th nager r i a rk le M be l C n Sm Norris
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Auditor's Report and Financial Statement
Of the Horizon School Division School Division No. 2050500
For the Period Ending: August 31, 2009
Vincent Gaudet Chief Financial Officer
Breen & Associates, Chartered Accountants Auditor
Note - Copy to be sent to Ministry of Education, Regina HORIZON SCHOOL DIVISION NO. 205
NOTES TO THE FINANCIAL STATEMENTS
AUGUST 31, 2009
1. AUTHORITY AND PURPOSE:
Pursuant to Ministerial Order in 2005, Horizon School Division No. 205 was created and its Board of Education elected June 15, 2005. The new school division was created to amalgamate certain existing school divisions (or portions thereof) on January 1, 2006. On this date, the Board assumed full legal and operational responsibility related to the former disestablished Humboldt Public School Division No. 104, Humboldt Rural School Division No. 47, Lanigan School Division No. 40, Lakeview School Division No. 142, Sask Central School Division No. 121, and Wakaw School Division No. 48 (except St. Louis Community School).
The Board of Education of the Horizon School Division No. 205 of Saskatchewan delivers education programs under the authority of Section 87 of The Education Act, 1995.
The Board is responsible for administering and managing the educational affairs of the School Division in accordance with the intent of The Education Act, 1995 and Regulations.
2. SIGNIFICANT ACCOUNTING POLICIES:
a. Basis of Accounting and Presentation ( These financial statements have been prepared in accordance with The Education Act, 1995 and are considered appropriate for Saskatchewan School Divisions.
The Ministry of Education implemented Public Sector Accounting Board (PSAB) standards for and has adopted this reporting basis for the September 1, to August 31, 2009 fiscal year. The recording of Physical Assets, annual amortization and accumulated amortization is to be adopted retroactively in accordance with PSAB recommendations effective September 1, 2009 for the fiscal year September 1, 2009 to August 31, 2010.
b. Fund Accounting
A fund is a separate self-balancing group of accounts provided for each accounting entity established within the accounting system to segregate those transactions of a particular activity. The funds established by the school division are:
Operating Fund — The Operating Fund contains the current revenues, expenditures, assets and liabilities pertaining to the general operations of the school division.
Capital Fund — The Capital Fund contains the capital assets, which are property and equipment, other capital related assets and long-term debt, transactions relating to capital fund activities, and the equity in capital fund assets. Page 2 HORIZON SCHOOL DIVISION NO. 205
NOTES TO THE FINANCIAL STATEMENTS
AUGUST 31, 2009
2. SIGNIFICANT ACCOUNTING POLICIES — continued:
b. Fund Accounting - continued
Reserve Fund (Other Funds) — The Reserve Fund contains assets, liabilities, transactions and fund balances of reserves that have been designated for anticipated future costs of planned projects.
Reserves consist of externally restricted funds received by the Board and/or internally restricted reserves are created by authorization of the Board of Education. Contributions to, and expenditures from, reserves are made in accordance with terms and conditions established by the donor (externally restricted) or the Board (internally restricted).
Interfund debt represents funds that have been advanced to and is owing from one fund to another.
c. Cash and Cash Equivalents
Cash and cash equivalents consists of cash on hand, cash in banks, and short-term investments, less bank indebtedness.
d. Physical Assets
Physical assets are recorded at cost in the Capital Fund and are not depreciated. The cost of repairs, maintenance and replacement for existing equipment are recorded as expenditures in the year.
The original asset cost is written off against the equity of the Capital Fund when the assets are disposed of or its useful economic life has expired.
That portion of asset acquisitions financed from current operations is included in interfund transfers for capital expenditures of the operating fund. That portion of asset acquisitions financed from reserves is included in interfund transfers for capital expenditures of the other funds.
Proceeds for the disposal of capital assets, grants and other revenues received for the purchase of capital assets are recorded as revenue of the Capital Fund. Funding for capital acquisitions provided by the Operating Fund and/or the Reserve Fund is included in interfund transfers.
e. Long-Term Investments
Long-term investments are stated at cost unless there has been a permanent impairment in their value, in which case the investment is stated at market value. Page 3 HORIZON SCHOOL DIVISION NO. 205
NOTES TO THE FINANCIAL STATEMENTS
AUGUST 31, 2009
2. SIGNIFICANT ACCOUNTING POLICIES — continued:
f. Net-Financial Assets
Net-financial assets at the end of an accounting period are the net amount of financial assets less liabilities outstanding. Financial assets represent items such as cash and those other assets on hand which could provide resources to discharge existing liabilities or finance future operations. These include realizable assets which are convertible to cash and not intended for consumption in the normal course of operations.
g. Employee Future Benefits
Post-employment and compensated absence benefits 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 prorated on service (which incorporates management's best estimate of future salary levels, other cost escalation, employee turnover, retirement ages and other actuarial factors.)
Actuarial gains and losses are amortized on a straight line basis over the expected average remaining service life of the employees of 14 years.
Recognition of employee future benefits obligations commenced on September 1, 2008. The Division recorded the full value of the obligation related to those benefits for employees' past service at this time.
h. Revenue Recognition
The school division's major sources of revenues are property taxation and provincial operating grants.
Property tax is levied and collected on a calendar year basis. The division estimates the tax revenue for the January to August portion of its fiscal year based on estimate information provided by municipalities who levy levy and collect the property tax and records that amount in property taxation revenue. The final annual taxation amounts are reported to the division by each municipality following the conclusion of each taxation/calendar year.
Provincial operating grants are recognized on a 12 month basis. Capital grants are recognized when the division has earned the entitlement and the amount is measurable. Unrestricted grants are recognized as revenue of the appropriate fund when received or receivable. Restricted grants are recognized as revenue of the appropriate fund in the year in which the related expenditures are incurred.
The provincial operating grant revenue for the year is subject to adjustments by Saskatchewan Education for a number of factors, including enrolment numbers and taxable assessment. The School Division has adjusted its revenue for these factors based on the information available; however, this is subject to further review and decisions by Saskatchewan Education which could result in further adjustments relating to this reporting period.
Tuition fee revenue and other services revenue are recognized when the service is provided. Page 4 HORIZON SCHOOL DIVISION NO. 205
NOTES TO THE FINANCIAL STATEMENTS
AUGUST 31. 2009
2. SIGNIFICANT ACCOUNTING POLICIES — continued:
I. Revenue Contributions to Capital
Certain capital expenditures not financed through capital building grants or debentures proceeds are funded through interfund transfers from the operating fund and are expensed in the capital fund.
These capital additions are also reflected as additions to property and equipment with a corresponding increase to investment in physical assets.
j. School Generated Funds
School Generated Funds are comprised of revenues and expenditures collected/paid at the school level for certain school based activities.
lc. Use of Estimates
The preparation of financial statements in accordance with Canadian generally accepted accounting principles, require management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Assumptions underlying deferred cost valuations are limited by the availability of reliable comparable data and the uncertainty concerning future events.
By nature, asset valuations are subjective and do not necessarily result in precise determinations. Should underlying assumptions change, the estimated net recoverable amount could change by a material amount.
The primary estimates made by the School Division related to tax revenue, allowance for uncollectible taxes, Provincial Operating Grant, grants receivable and revenue, and asset and accrued liability valuations.
I. Financial Instruments
There are no significant terms or conditions related to financial instruments classified as current assets or current liabilities that may affect the amount, timing or certainty of future cash flows. The carrying amount of cash resources, receivable, payables and other accrued assets and liabilities approximates their fair value due to their immediate short-term nature.
m. Future Changes in Basis of Accounting
The Ministry of Education has advised school divisions of its intention to adopt full implementation of Public Sector Accounting Board (PSAB) recommendations of the Canadian Institute of Chartered Accountants for financial reporting for the period ending August 31, 2010.
For the period of September 1, 2009 to August 31, 2010, tangible capital assets will be capitalized and classified as a non-financial asset in the statement of financial position. The amortization of the costs of tangible capital assets will be accounted for as expenses in the statement of operations. Page 5 HORIZON SCHOOL DIVISION NO. 205
NOTES TO THE FINANCIAL STATEMENTS
AUGUST 31, 2009
3. TAXES RECEIVABLE:
Taxes receivable are comprised of the following: 2009 2008
Taxes receivable $ 12,710,340 $ 18,221,263 Cash in transit 7,326,851 9,983,865 $ 20,037,191 $ 28,205,128
4. LONG-TERM INVESTMENTS:
Long-term investments consist of Guaranteed Investment Certificates held with financial institutions which have a maturity period of greater than one year. The investments are redeemable at par upon maturity and are not traded in the open market.
5. BANK INDEBTEDNESS:
The School Division maintains an approved line of credit arrangement with its financial institution. The authorized line of credit is $20,000,000, secured by grants receivable. The School Division liability extends only to the amount of the line of credit used. As at August 31, 2009, the School Division's line of credit balance was $3,928,794.
6. EMPLOYEE FUTURE BENEFITS:
The School Division provides certain post-employment and compensated absence benefits to its employees. These benefits include accumulating non-vested sick leave. The liability associated with these benefits is calculated based on the present value of expected future payments pro-rated for service and is included in accounts payable and accrued liabilities.
Reconciliation of Accrued Benefits Obligation
Accrued Benefit Obligation — September 1, 2008 $ 480,300
Service Cost 40,800 Interest Cost 22,400 Expected Benefit Payments (21,800) Actuarial (Gain) Loss 16,900
Accrued Benefit Obligation August 31, 2009 $ 538,600
Interest Rate at Beginning of year 4.40% Interest Rate at End of Period 4.10% Page 6 HORIZON SCHOOL DIVISION NO. 205
NOTES TO THE FINANCIAL STATEMENTS
AUGUST 31. 2009
7. CAPITAL DEBENTURES AND LOANS:
Capital debentures and loans are comprised of: 2009 2008 Debentures
4.85% debenture repayable in equal annual payments of $59,554, including interest, to November 15, 2026 $ 704,391 $ 728,607
Loans
Royal Bank loan repayable in equal annual instalments $95,645, plus interest at prime plus 1% maturing December, 2011 286,934 382,579
4.33% Credit Union loan repayable in full 2009, plus interest, to finance addition to Punnichy Elementary School 120,036
5.5% Foam Lake Savings and Credit Union loan repayable in equal instalments of $132,641 plus interest to finance renovations at Wynyard Comprehensive School 669,634 802,275
4.78% Bank of Montreal loan repayable in equal annual payments of $65,604 including interest to finance renovations of Wynyard Comprehensive School 334,521 381,781
4.78% Bank of Montreal loan repayable in equal annual instalments of $186,771 including interest to finance for renovations to Rose Valley School 952,361 1,086,902
5% Credit Union loan repayable in full 2009, plus interest, to finance roof replacement of Lake Lenore School 47,066
5.49% Credit Union loan repayable in equal annual instalments of $50,612 including interest to finance renovations at Watson High School 47,487 92,980 2,290,937 2,913,619 Page 7 HORIZON SCHOOL DIVISION NO 205
NOTES TO THE FINANCIAL STATEMENTS
AUGUST 31, 2009
7. CAPITAL DEBENTURES AND LOANS — continued: 2009 2008
Balance forward 2,290,937 2,913,619
Royal bank loan with interest at prime plus 1% payable monthly with equal annual principal payments of $45,400 to finance accessibility projects at various schools. 181,602 2,472,539 2,913,619 Total capital debentures and loans $ 3,176,930 $ 3,642,226
All capital loans are secured by an assignment of taxes and grants receivable.
Principal payments estimated over the next five years ending August 31, are estimated as follows:
Debentures Loans Total 2009/2010 $ 25,391 $ 512,036 $ 537,427 2010/2011 26,622 473,672 500,294 2011/2012 27,913 483,229 511,142 2012/2013 29,268 397,602 426,870 2013/2014 26,622 362,697 389,319 $ 135,816 $ 2,229,236 $ 2,365,052
8. TAX LOSS COMPENSATION:
The Treaty Land Entitlement Agreement provides a mechanism for compensation to affected school divisions for loss of property tax revenue due to land purchases and transfers by Saskatchewan Indian Bands, converting taxable land to Reserve Status. The Fund is administered by the Ministry of Education under the Third Party Funding and Legislative Unit.
Revenue recognition of the fund is taking place over a ten-year period. Unearned compensation at August 31, 2009, of $164,375 (2008 - $118,543) is included in other liabilities in the Operating Fund.
9. COMPLEMENTARY AND EXTERNAL SERVICES:
Complementary services consist of programs and/or services where the primary purpose is other than learning/learning support but which have a specific objective of enhancing the school division's ability to successfully deliver its curriculum/learning programs.
External services consist of programs and/or services that are outside of the school division's learning/learning support and complementary programs. Page 8 HORIZON SCHOOL DIVISION NO. 205
NOTES TO THE FINANCIAL STATEMENTS
AUGUST 31, 2009
10. PHYSICAL ASSETS:
Work-in Physical Assets - at Cost: Land Buildings Equipment Progress Current Yr Total Prior Yr Total Opening Cost 101,277 93,208,092 10,044,443 199,717 103,553,529 102,788,374 Additions - 2,122,397 503,267 510,738 3,136,402 1,189,930 Write-downs - - - - Disposals (100) (333,000) - (333,100) (424,775) Transfers to (from) - 198,938 - (198,938) - - Closing Cost of Physical Assets 101,177 95,529,427 10,214,710 511,517 106,356,831 103,553,529
Equity in Physical Assets: Opening balance 101,277 89,021,759 10,802,939 199,717 100,125,692 98,878,759 Physical asset additions 2,321,335 503,267 311,800 3,136,402 1,189,931 Physical asset write-downs - , - Physical asset disposals (100) (333,000) - (333,100) (424,775) Debentures & LT Debt issued (181,602) - (181,602) (382,579) Debentures & LT Debt principal repaid 646,898 - - 646,898 864,356 Transfers to (from) - (214,388) - - (214,388) Closing Equity in Physical Assets 101,177 91,594,002 10,973,206 511,517 103,179,902 100,125,692
11, RESERVES:
The composition of reserves which are included in the reserve fund are as follows:
Balance Net Balance Aug. 31, 2008 Changes Aug. 31, 2009 Federal Capital Tuition Reserve (Provincial Share) $ 374,765 $ (100,928) $ 273,837 Federal Capital Tuition Reserve (Division Share) 407,557 (66,268) 341,289 Federal Capital Tuition Reserve (Provincial/Division) 605,816 (214,388) 391,428 Capital Building Projects 3,231,291 3,231,291 $ 1,388,138 $ 2,849,707 $ 4,237,845
Federal Capital Tuition Reserves (Provincial Share) are externally restricted. Other reserves are approved internally by the Board. Page 9 HORIZON SCHOOL DIVISION NO. 205
NOTES TO THE FINANCIAL STATEMENTS
AUGUST 31. 2009
12. PENSIONS:
Employees of the School Division participate in one of the following pension plans. Teachers participate in one of the multi-employer defined benefit plans of the Saskatchewan Teachers Federation, the Saskatchewan Teachers Retirement Plan (STRP) or the Saskatchewan Teacher's Superannuation Commission (STSC), whom are responsible for the plans. Other employees participate in the Municipal Employees Pension Plan (MEPP), which is a defined benefit plan.
The Board's obligation to the STF, STRP, and STSC plans is limited to collecting and remitting contributions of the employees. The school division's obligation to the MEPP is limited to making required payments to match amounts contributed by employees for current services.
13. TAX COLLECTION RISK:
In accordance with Provincial legislation, collection of taxes levied by the School Division is delegated to municipal government authorities within the Division's designated boundaries. Accordingly, the collection of taxes receivable and related collection policies are subject to the discretion of those municipalities.
The Division does not have a significant exposure to any single ratepayer.
14. FINANCIAL INSTRUMENTS:
The School Division as part of its operations carries a number of financial instruments. The carrying amounts of cash resources, receivables, payables and other accrued assets and liabilities approximates -their fair value due to their immediate or short-term nature. It is management's opinion that the School Division is not exposed to significant interest, currency or credit risks arising from these financial instruments except as otherwise disclosed.
Credit Concentration- Financial instruments that potentially subject the School Division to concentrations of credit risk consist primarily of taxes and other receivables. Credit exposure is limited due to School Division's large tax base.
Interest Rate Risk- Interest rate risk is the risk that the value of a financial instrument might be adversely affected by a change in the interest rates. In seeking to minimize the risks from interest rate fluctuations, the School Division manages exposure through its normal operating and financing activities. The School Division is exposed to interest rate risk on its long-term debt. Page 10 HORIZON SCHOOL DIVISION NO. 205
NOTES TO THE FINANCIAL STATEMENTS
AUGUST 31, 2009
15. TRUST FUNDS UNDER ADMINSTRATION:
The school division periodically receives funds in trust primarily for scholarship programs, and agrees to administer these funds pursuant to conditions and restrictions specified by the donors. As these trust funds are not the property of the school division, and it has only entered into a fiduciary relationship with the donor and beneficiary, the assets and activities of these funds are excluded from the accompanying financial statements.
As at August 31, 2009, the school division held and administered $603,638 (August 31, 2008 - $602,404) in trust for the above purposes.
16. BUDGET FIGURES:
In common with practices followed by Saskatchewan school divisions, the current year budget figures, provided for the purpose of comparison, are unaudited and are derived from the Division's August 31, 2009 budget prepared by the Division's management.
17. CURRENT YEAR REPORTING CHANGES AND COMPARATIVE FIGURES:
a. Compliance with PSAB standards:
Effective September 1, 2008, the School Division implemented certain reporting standards as recommended by the Public Sector Accounting Board of the Canadian Institute of Chartered Accountants. As a result, the following changes in accounting policies have been reflected prospectively as of September 1, 2008 in the accompanying financial statements, and prior year's comparative figures have not been restated.
i. School Generated Funds:
Revenues and expenditures related to these funds were excluded from prior year's statements. These amounts, along with related assets and liabilities balances are recorded in the current year's figures.
ii. Employee Future Benefits:
Compensations related to employee future benefits were previously recorded as expenditures in the year payments were made related to these benefits rather than recorded when earned by employees. The liability for accrued employee future benefits was recorded September 1, 2008 and the amount accrued during the current year reflected in the accompanying financial statements. The prior year's figures have not been restated to reflect those accrued benefits. Page 11 HORIZON SCHOOL DIVISION NO. 205
NOTES TO THE FINANCIAL STATEMENTS
AUGUST 31, 2009
17. CURRENT YEAR REPORTING CHANGES AND COMPARATIVE FIGURES - continued:
b. Tuition and Provincial Operating Grant Revenues:
The Province of Saskatchewan instituted significant changes in the year regarding the sources of funding related to School Divisions. This new funding model effectively transferred the responsibility for the setting of mill rates and accordingly transaction revenue for School Divisions to the Province complimented by Provincial Operating Grant Funding. Accordingly, for the 2009 calendar year, mill rates were set by the Province and reflect significantly reduced funding from taxation revenues, with an increase in Provincial Operating Grant Funding.
... page 1 Horizon School Division Statement of Financial Position as at August 31, 2009
Operating Capital Other Current Yr Prior Yr Fund Fund Funds Total Total Financial Assets Cash 6,748,356 6,748,356 23,000 Short Term Investments 485,207 485,207 186,447 Taxes Receivable 20,037,191 Less Allowance (1,098,903) 18,938,288 18,938,288 27,106,225 Provincial Grants Receivable 1,260,851 1,260,851 6,708,350 Other Receivables 3,888,387 3,888,387 3,156,310 Inventories for sale . - - Long Term Investments 217,957 217,957 92,232 Other Assets 40,661 40,661 48,655 Interfund Debt Receivable 118,569 4,237,847 Total Financial Assets 31,579,707 118,569 4,237,847 31,579,707 36,321,219
Liabilites Bank Indebtedness 3,928,794 Provincial Grant Overpayment 843,583 Other Payables 1,631,434 118,569 Short Term Loans Debentures Capital Loans Other Long Term Debt Accrued Employee Future Benefits 538,600 Other Liabilities 7,146,124 15,032,409 Interfund Debt Payable 4,356,416 Total Liabilites 18,444,951 3,295,499 17,384,034 26,018,951
Net Financial Assets (Debt) 13,134,756 (3,176,930) 4,237,847 14,195,673 10,302,268
Non Financial Assets Physical assets 106,356,832 106,356,832 103,553,529 Inventory of supplies Prepaid Items 202,556 202,556 192,086 Total Non Financial Assets 202,556 106,356,832 106,559,388 103,745,615
Net Assets 13,337,312 103,179,902 4,237,847 120,755,061 114,047,883
Equity in Physical Assets 11. 103,179,902 103,179,902 100,125,692 Fund Balances 13,337,312 4,237,847 17,575,159 13,922,191
School Position 13,337,312 103,179,902 4,237,847 120,755,061 114,047,883
The accompanying notes are an integral part of these statements Approved by the Board: Chairperson
Chief Financial Officer
... page 2 Horizon School Division Statement of Financial Activities and Fund Balances for the period ending August 31, 2009
Operating Capital Other Current Yr Current Yr Prior Yr Fund Fund Funds Consolidated Budget Consolidated REVENUES Property Taxation 23,859,399 23,859,399 33,261,213 29,811,066 Grants 42,480,138 1,502,055 43,982,193 30,949,336 31,529,601 Tuition and Related Fees 5,503,403 143,854 5,647,257 5,746,564 6,646,215 School Generated Funds 2,594,664 2,594,664 Complementary Services External Services93,014 F: 93,014 70,000 87,491 Other 796,299 23,659 819,958 580,990 561,790 Total Revenues 75,326,917 1,669,568 76,996,485 70,608,103 68,636,163 EXPENDITURES Governance 571,160 571,160 784,800 624,965 Administration 2,146,125 2,146,125 1,882,677 1,859,017 Instruction 51,365,892 68,859 51,434,751 53,422,662 47,886,128 Plant 6,709,185 2,706,041 9,415,226 6,055,922 6,978,348 Transportation 6,291,897 361,502 6,653,399 7,001,889 6,758,071 Tuition and Related Fees 328,330 328,330 519,866 476,395 School Generated Funds 2,586,257 2,586,257 Complementary Services Xy External Services 93,094 93,094 57,630 88,612 Interest and Bank Charges 22,592 159,900 182,492 475,000 405,215 70,114,532Total Expenditures 3,296,302 73,410,834 70,200,446 65,076,751
Excess (Deficiency) of Revenue over Expenditure - 5,212,385 (1,626,734) 3,585,651 407,657 3,559,412
Interfund Transfers to (from) for Capital Expenditures (903,648) 1,429,086 (525,438) for Debt Repayment (806,798) 806,798 for Reserves (3,231,291) (143,854) 3,375,145 Excess (Deficiency) after Interfund Transfers 270,648 465,296 2,849,707 3,585,651 407,657 3,559,412
Long Term Capital Debt Issued 181,602 P:4%;4011 1: 181,602 788,907 382,579 Long Term Capital Debt Repaid (646,898) (646,898) (1,019,160) (864,356) Surplus (Deficit) for the Year 270,648 2,849,707 3,120,355 177,404 3,077,635
Opening Fund Balances, as Previously Reported 12,534,051 1,388,140 13,922,191 13,922,191 10,844,556 Opening Fund Balances, School Generated Funds (Note 17) 1,012,913 1,012,913 1,012,913 - Change in Accrued Employee Future Benefits (Note 17) (480,300) (480,300) (480,300) Opening Fund Balances, as Restated 13,066,664 1,388,140 14,454,804 14,454,804 10,844,556 Closing Fund Balances 13,337,312 4,237,847 17,575,159 14,632,208 13,922,191
The accompanying notes are an integral part of these statements ... page 3 Horizon School Division Statement of Changes in Financial Position for the period ending August 31, 2009
Current Year Prior Year Operations Net Revenue. (Expenditure) before Financing 3,585,651 3,559,412 Decrease (Increase) in Taxes Receivable 8,167,937 375,878 Decrease (Increase) in Grants Receivable 4,233,831. (796,292) Decrease (Increase) in Other Receivables (732,077) 489,338 Decrease (Increase) in Prepaid Items (10,470) (6,321) Decrease (Increase) in Other Assets 7,994. (1,825) Increase (Decrease) in Provincial Grant Overpayment 783,048 (23,465) Increase (Decrease) In Other Payables 484,281 (1,338,530) Increase (Decrease) in Short Term Loans - (Decrease) in Accrued Employee Future Benefits 58,300 Increase (Decrease) in Other Liabilities (7,886,285) 1,579,199 Net Increase (Decrease) in Cash from Operations 8,692,210 3,837,394
Investing Decrease (Increase) in Inventories Decrease (Increase) in Long Term Investments (125,725) 32,728 Net Increase (Decrease) in Cash from Investing (125,725) 32,728
Financing Debentures Issued Debentures Repaid (24,216) (23,096) Other Capital Loans and Long Term Debt Issued 181,602 382,579 Other Capital Loans and Long Term Debt Repaid (622,682) (841,260) Net Increase (Decrease) in Cash from Financing (465,296) (481,777)
Net Change In Cash and Cash Equivalents 8,101,189 3,388,345
Opening Cash and Equivalents (5,808,613) (9,196,958) Change in Accounting Policies (Note 17) School Generated Funds 1,012,193 As Restated (4,796,420) (9,196,958) Closing Cash and Cash Equivalents 3,304,769 (5,808,613)
The accompanying notes are an integral part of these statements ... page 4 Horizon School Division Details of Revenue for the period ending August 31, 2009 Current Yr Current Yr Prior Yr Consolidated Budget Consolidated Property Taxation Revenue Operating Fund Tax Revenue: Property Tax Revenue (net Education Tax Credit) 24,970,370 34,301,097 31,011,445 Revenue from Supplemental Levies - - - Total Property Tax Revenue 24,970,370 34,301,097 31,011,445 Grants in Lieu of Taxes: Federal Government 96,094 285,505 251,929 Provincial Government 152,325 233,595 153,072 Railways - Other 95,339 123,993 Total Grants in Lieu of Taxes 343,758 519,100 528,994 Treaty Land Entitlement - Urban - Treaty Land Entitlement - Rural 44,122 39,516 43,865 House Trailer Fees 11,063 14,000 2,236 Additions to Levy: Penalties 323,060 420,000 373,763 Other - Total Additions to Levy 323,060 420,000 373,763 Deletions from Levy: Discounts (1,216,524) (1,647,500) (1,492,664) Cancellations (268,669) (170,000) (334,485) Other Deletions (347,781) (215,000) (322,088) Provision for Uncollectable Taxes - Total Deletions from Levy (1,832,974) (2,032,500) (2,149,237) Total Operating Property Tax Revenue to Summary 23,859,399 33,261,213 29,811,066 Other Funds Tax. Levy: Special Tax Levy Total Other Funds Property Tax Revenue to Summary - Total Property Taxation Revenue to Summary 23,859,399 33,261,213 29,811,066 Grants: Operating Fund Ministry of Education Grants: K-12 Operating Grant 34,526,539 21,034,336 18,856,128 Education Property Tax Credit 7,669,285 9,600,000 11,845,037 Other Ministry Grants 126,346 300,000 345,896 Total Ministry Grants 42,322,170 30,934,336 31,047,061 Other Provincial Grants 131,462 54,500 Federal Grants - Grants from Others 26,506 15,000 Total Operating Fund Grants To Summary 42,480,138 30,949,336 31,101,561 Capital Fund Capital Grants 1,502,055 428,040 Total Capital Fund Grants to Summary 1,502,055 428,040 Total Grants to Summary 43,982,193 30,949,336 31,529,601 The accompanying notes are an integral part of these statements ... page 5 Horizon School Division Details of Revenue for the year ending August 31, 2009 Current Yr Current Yr Prior Yr Consolidated Budget Consolidated Tuition and Related Fees Revenue Operating Fund Tuition Fees: School Boards 405,844 350,000 1,512,473 Federal Government and First Nations 4,856,222 4,812,651 4,770,620 Individuals and Other 25,487 30,000 - Total Tuition Fees 5,287,553 5,192,651 6,283,093 Transportation Fees 30,000 127 Other Related Fees 215,850 393,965 228,975 Total Operating Fund Tuition and Fees to Summary 5,503,403 5,616,616 6,512,195 Capital Fund Federal/First Nations Capital Fees 143,854 129,948 134,020 Total Capital Fund Tuition and Fees to Summary 143,854 129,948 134,020 Total Tuition and Related Fees Revenue to Summary 5,647,257 5,746,564 6,646,215
School Generated Funds Revenue Operating Fund Curricular Fees: Student Fees 183,738 Other Total Curricular Fees 183,738 Non-Curricular Fees: Commercial Sales - GST Commercial Sales - Non-GST 377,815 Fundraising 537,123 Grants and Partnerships 79,237 Students Fees 1,209,496 Other 207,255 Total Non-Curricular Fees 2,410,926 Total School Generated Funds Revenue to Summary 2,594,664
Complementary Services Operating Fund Ministry of Education Grants: Ministry of Education-Foundation Operating Grant Ministry of Education Grants-Property Tax Credit Ministry of Education Grants-Other Other Provincial Grants Federal Grants - Other Grants Tuition Fees: Tuition Fees-School Divisions Tuition Fees-Federal Government Tuition Fees-First Nations Tuition Fees-Individuals and Other Parties Transporation Fees: Transp Fees-School Divisions Transp Fees-Federal Government Transp Fees-First Nations Transp Fees-Individuals and Other Parties The accompanying notes are an integral part of these statements ... page 6 Horizon School Division Details of Revenue for the year ending August 31, 2009
Current Yr Current Yr Prior Yr Consolidated Budget Consolidated Other Related Fees: Other Related Fees-School Divisions Other Related Fees-Federal Government Other Related Fees-First Nations Other Related Fees-Individuals and Other Parties Misc Revenue: Misc Revenue-User Fees Misc Revenue-Reimbursements Misc Revenue-Other Miscellaneous Revenue Food Sales Sale of Materials Rentals Sale of Non-Capital Assets Other Sales and Rentals Revenue Total Operating Fund Complementary Services Revenue to Summary
Capital Fund Ministry of Education Capital Grants Other Provincial Capital Grants Federal Capital Grants Capital Grants-other Other Miscellaneous Revenue Sale of Capital Assets Interest and Dividends Total Capital Fund Complementary Services Revenue to Summary Total Complementary Services Revenue to Summary
External Services Operating Fund K-12 Operating Grant Other Ministry of Education Grants Other Provincial Grants 3,099 34,206 Federal Grants 83,190 70,000 52,600 Other Grants 6,725 685 Tuition Fees: Tuition Fees-School Divisions Tuition Fees-Federal Government Tuition Fees-First Nations Tuition Fees-Individuals and Other Parties Transporation Fees: Transp Fees-School Divisions Transp Fees-Federal Government Transp Fees-First Nations Transp Fees-Individuals and Other Parties Other Related Fees: Other Related Fees-School Divisions Other Related Fees-Federal Government Other Related Fees-First Nations Other Related Fees-Individuals and Other Parties The accompanying notes are an integral part of these statements Page 7 Horizon School Division Details of Revenue for the year ending August 31, 2009 Current Yr Current Yr Prior Yr Consolidated Budget Consolidated Misc Revenue:
Misc Revenue-User Fees OM Misc Revenue-Reimbursements Misc Revenue-Other Miscellaneous Revenue Food Sales Sale of Materials - Rentals - - Sale of Non-Capital Assets - Other Sales and Rentals Revenue Total Operating Fund External Services Revenue to Summary 93,014 70,000 87,491
Capital Fund Ministry of Education Capital Grants Other Provincial Capital Grants Federal Capital Grants Capital Grants Other Miscellaneous Revenue Sale of Capital Assets Interest and Dividends Total Capital Fund External Services Revenue to Summary Total External Services Revenue to Summary 93,014 70,000 87,491
Other Revenue Operating Fund Miscellaneous Revenue 650,508 450,300 334,811 Sales & Rentals 83,456 43,000 126,516 Investments 62,335 84,690 66,325 Total. Operating Fund Other Revenue to Summary 796,299 577,990 527,652 Capital Fund Miscellaneous Revenue Sales & Rentals 23,659 3,000 34,138 Investments - - - Total Capital Fund Other Revenue to Summary 23,659 3,000 34,138 Other Funds Miscellaneous Revenue Investments Total Other Funds Other Revenue to Summary Total Other Revenue to Summary 819,958 580,990 561,790
The accompanying notes are an integral part of these statements ...page 8 Horizon School Division Details of Expenses for the period ending August 31, 2009
Current Yr Current Yr Prior Yr Consolidated Budget Consolidated
Governance Expenses Operating Fund Board Members Expense 156,819 162,800 197,094 Conventions - Board Members 121,523 70,000 88,583 Local Boards/Advisory Committees 94,632 310,000 65,448 Conventions - Local Boards/Advisory Committees 3,433 10,000 948 Elections - 1,000 Other Governance Expenses 194,753 231,000 272,892 Total Operating Fund Governance Expenses to Summary 571,160 784,800 624,965 Capital Fund Capital Equipment Total Capital Fund Governance Expenses to Summary -
Total Governance Expenses to Summary 571,160 784,800 624,965
Administration Expenses Operating Fund Salaries 1,373,728 1,223,906 1,174,670 Benefits 195,071 159,643 161,196 Supplies/Services 226,591 175,900 236,836 Non-Capital Equipment 87,880 60,000 66,871 Building Operating Expenses 77,198 106,728 84,358 Communications 125,977 98,000 90,669 Travel 29,000 33,500 29,387 Professional Development 30,680 25,000 15,030 Total Operating Fund Administration to Summary 2,146,125 1,882,677 1,859,017 Capital Fund Capital Equipment Total Capital Fund Administration to Summary
Total Administration Expenses to Summary 2,146,125 1,882,677 1,859,017
The accompanying notes are an integral part of these statements page 9 Horizon School Division Details of Expenses (continued) for the period ending August 31, 2009 Current Yr Current Yr Prior Yr Consolidated Budget Consolidated Instruction Expenses Operating Fund Instructional Salaries: Instructional Salaries 36,476,929 36,841,713 35,079,037 Total Instructional Salaries 36,476,929 36,841,713 35,079,037 Instructional Benefits 1,964,158 1,797,570 1,771,386 Non-Teacher Support Salaries 6,410,355 5,796,387 5,663,307 Non-Instructional Support Benefits 987,837 866,070 934,914 Instructional Aids 1,791,508 1,902,319 1,672,057 Supplies and Services 832,189 673,927 561,465 Non-Capital Equipment 1,349,030 1,725,842 647,205 Communications 188,882 237,012 189,663 Travel 410,485 589,111 350,238 Professional Development 448,372 1,014,500 333,406 Student Related Expense 506,147 1,898,211 652,330 Total Operating Fund Instruction to Summary 51,365,892 53,342,662 47,855,008 Capital Fund Capital Equipment 68,859 80,000 31,120 Total Capital Fund Instruction to Summary 68,859 80,000 31,120 Total Instruction Expenses to Summary 51,434,751 53,422,662 47,886,128
Plant Operation & Maintenance Expenses Operating Fund Salaries 1,984,842 1,868,964 1,834,676 Benefits 286,247 263,034 300,209 Supplies/Services 47,552 - 88 Non-Capital Equipment 98,807 56,500 35,657 Building Operating Expenses 4,238,673 3,626,292 3,954,316 Communications 9,037 8,225 7,421 Travel _ 42,672 41,500 34,865 Professional Development 1,355 2,500 865 Total Operating Fund Plant & Maintenance to Summary 6,709,185 5,867,015 6,168,097 Capital Fund Capital Equipment and Building Costs 2,706,041 188,907 810,251 Total Capital Fund Plant & Maintenance to Summary 2,706,041 188,907 810,251
Total Plant Operation & Maintenance Expenses to Summary 9,415,226 6,055,922 6,978,348 The accompanying notes are an integral part of these statements ... page 10 Horizon School Division Details of Expenses (continued) for the period ending August 31, 2009 Current Yr Current Yr Prior Yr Consolidated Budget Consolidated Student Transportation Expenses Operating Fund Salaries 943,090 854,589 788,000 Benefits 131,230 72,880 89,269 Supplies/Services 383,800 404,500 482,286 Non-Capital Equipment 168,307 192,500 169,377 Building Operating Expenses 11,260 11,800 13,551 Communications 5,657 2,700 11,535 Travel 4,025 4,200 6,546 Professional Development 3,084 1,500 439 Contracted Transportation 4,641,444 4,957,220 4,849,288 Total Operating Fund Student Transportation to Summary 6,291,897 6,501,889 6,410,291 Capital Fund Capital Equipment 361,502 500,000 347,780 Total Capital Fund Student Transportation to Summary 361,502 500,000 347,780 Total Student Transportation Expenses to Summary 6,653,399 7,001,889 6,758,071 Tuition and Related Fees Expenses Operating Fund Tuition Fees 328,330 519,866 476,395 Transportation Fees - Other Fees Total Operating Fund Tuition and Related Fees to Summary 328,330 519,866 476,395 Capital Fund Capital Equipment Total Capital Fund Tuition and Related Fees to Summary Total Tuition and Related Fees Expenses to Summary . 328,330 519,866 476,395 School Generated Funds Expenses Operating Fund Supplies & Services 163,728 Cost of Sales 416,783 Non-Capital Furniture & Equipment 30,915 Special Programs School Fund Expenses 1,974,831 Total School Generated Funds Expenses to Summary 2,586,257
The accompanying notes are an integral part of these statements page 11 Horizon School Division Details of Expenses (continued) for the period ending August 31, 2009
Current Yr Current Yr Prior Yr Consolidated Budget Consolidated Complementary Services Expenses Operating Fund Tuition Fees Transportation Fees Other Fees Administration Salaries & Benefits Instructional Salaries & Benefits Program Support (Non-Teacher Contract) PI6nt Operation & Maint Salaries & Benefits Transportation Salaries & Benefits Instructional Aids Supplies & Services Non-Capital Furniture & Equipment Building Operating Expenses Communications Travel Professional Development (Non-Salary Costs) Student Related Expenses Contracted Transportation & Allowances Total Operating Fund Complementary Services to Summary Capital Fund Capital Expenditures Total Capital Fund Compleinentary Services to Summary
Total Complementary Services Expenses to Summary External Services Operating Fund Tuition Fees Transportation Fees Other Related Fees Administration Salaries & Benefits Instructional Salaries & Benefits Program Support (Non-Teacher Contract) Salaries & Benefits 68,762 41,941 Plant Operation & Maintenance Salaries & Benefits 1.1 Transportation Salaries & Benefits Instructional Aids 439 129 Supplies & Services Non-Capital Furniture & Equipment 100 Building Operating Expenses Communications 3,223 1,955 Travel 846 4,091 Professional Development (Non-Salary Costs) 240 - Student Related Expenses 19,484 57,630 39,717 Contracted Transportation & Allowances - - Total Operating Fund External Services to Summary 93,094 57,630 87,833 Capital Fund Capital Expenditures 779 Total Capital Fund External Services to Summary 779 Total Complementary Services Expenses to Summary 93,094 57,630 88,612 The accompanying notes are an integral part of these statements ... page 12 Horizon School Division Details of Expenses (continued) for the period ending August 31, 2009
Current Yr Current Yr Prior Yr Consolidated Budget Consolidated Interest and Bank Charges Expense Operating Fund Current Interest and Bank Charges 22,592 275,000 215,790 Total Operating Fund Interest and Bank Charges to Summary 22,592 275,000 215,790 Capital Fund Interest on Debentures Other Interest - School Facilities - Other 33,962 35,400 34,893
Interest on Other Capital Loans and Long Term Debt Other Interest - School Facilities 125,938 164,600 154,532 - Other - - Total Capital Fund Interest to Summary 159,900 200,000 189,425 Other Funds Current Interest and Bank Charges Total Other Funds Interest and Bank Charges to Summary
Total Interest and Bank Charges Expense to Summary 182,492 475,000 405,215
Capital Fund Debt Principal Repayment Debenture Principal Other Debt - School Facilities - Other 24,216 24,220 23,096 Other Capital Loan and Long Term Debt Principal Other Debt - School Facilities 622,682 994,940 841,260 - Other Total Capital Fund Debt Principal Repayment to Summary 646,898 1,019,160 864,356
The accompanying notes are an integral part of these statements ... page 13 Horizon School Division Schedule of Physical Assets for the period ending August 31, 2009
Work-in- Current Yr Prior Yr Land Buildings Equipment Progress Total Total
Physical Assets - at Cost: Opening cost 101,277 93,208,092 10,044,443 199,717 103,553,529 102,788,374 Additions 2,122,397 503,267 510,738 3,136,402 1,189,930 Write-downs - Disposals (100) (333,000) (333,100) (424,775) Transfers to (from) 198,938 (198,938)
Closing Cost of Physical Assets 101,177 95,529,427 10,214,710 511,517 106,356,831 103,553,529
Equity in Physical Assets: Opening balance 101,277 89,021,759 10,802,939 199,717 100,125,692 98,878,759 Physical asset additions 2,321,335 503,267 311,800 3,136,402 1,189,931 Physical asset write-downs - Physical asset disposals (100) (333,000) (333,100) (424,775) Debentures & LT Debt issued (181,602) (181,602) (382,579) Debentures & LT Debt principal repaid 646,898 646,898 864,356 Transfers to (from) (214,388) (214,388)
Closing Equity in Physical Assets 101,177 91,594,002 10,973,206 511,517 103,179,902 100,125,692