BOARD OF EDUCATION REGULAR PUBLIC MEETING AGENDA
School District No. 43 (Coquitlam) District Office, Board Room 550 Poirier Street, Coquitlam, BC
Our mission is to ensure quality learning November 26, 2019 opportunities for all students of all ages 7:00 p.m.
ACKNOWLEDGEMENT OF TERRITORY
A. ACCEPTANCE OF AGENDA
B. INTRODUCTIONS a) Partner Groups: SLC, DPAC, CUPE, CTA, CPVPA b) District Leadership Team
C. DELEGATIONS / PRESENTATIONS
D. EDUCATION
E. APPROVAL OF CONSENT AGENDA (7:05 pm) a) Approval of October 29, 2019 Regular Board Meeting Minutes b) Trustee Calendar Planning Report for Information (Pages 4-6) c) Trustee Reports for Information (Pages 7-10) d) Administrative Procedures Review Update (Page 11)
F. RESPONSE TO PREVIOUS DELEGATIONS
G. DISTRICT STAFF REPORTS (7:10 pm) a) Superintendent Patricia Gartland i) News & Events (15 minutes)
ii) Learning Support for Students Identified as Gifted Paul McNaughton (Pages 12-17) (10 minutes: Presentation/ 5 minutes: Trustee Questions)
b) Secretary-Treasurer Chris Nicolls i) News & Events (10 minutes)
ii) 2020/21 Budget Process Chris Nicolls (Pages 18-19) (10 minutes)
Page 1 of 154 G. DISTRICT STAFF REPORTS CONTINUED (8:00 pm) iii) Budget Consultation Guide Chris Nicolls (Pages 20-42) (10 minutes)
iv) Financial Reserves Utilization Chris Nicolls (Pages 43-44) (5 minutes)
v) Accumulated Reserve Policy Review Chris Nicolls (Pages 45-47) (10 minutes)
H. UNFINISHED BUSINESS
I. QUESTION PERIOD (8:25 pm) (10 minutes) (for questions that relate to agenda items only) a) Trustees b) Gallery
J. NEW BUSINESS (8:35 pm) a) Statement of Financial Information (SOFI) Report Chris Nicolls (Pages 48-138) (15 minutes)
K. NOTICES OF MOTION a) Policy 7: Board Operations Reno Ciolfi (Pages 139-152) (5 minutes)
L. ITEMS OF TRUSTEE BUSINESS (8:50 pm) a) Metropolitan Branch Report Trustee Palmer Isaak b) BCPSEA Report Trustee Thomas c) Provincial Council Report Trustee Cahoon d) DPAC Report (Page 153) Trustee Woods e) SLC Report Trustee Blatherwick f) ELL Consortium Report Trustee Pollock g) Coquitlam Foundation Report Trustee Cahoon h) Child Care Task Force Report Trustee Blatherwick i) C.E.R.A Report (Page 154) Trustee Pollock j) Green School Committee Report Trustee Palmer Isaak
M. QUESTION PERIOD (9:10 pm) (10 minutes) (for questions that relate to agenda items only) a) Trustees b) Gallery
Page 2 of 154
ELECTIONS FOR BOARD OF EDUCATION CHAIR and VICE CHAIR
N. ADJOURNMENT (9:30 pm)
ANNOUNCEMENT
Next Public Board Meeting: January 21, 2019 – 7:00 p.m. Location: District Office (Board Room), 550 Poirier Street, Coquitlam, BC Contacts regarding agenda items: Chair – 604-939-9201 Chris Nicolls, Secretary-Treasurer/CFO – 604-939-9201 Jennifer Toderas, Executive Assistant – 604-939-9201
Page 3 of 154 CONSENT AGENDA
BOARD OF EDUCATION Calendar Planning
November 26, 2019
DATE MEETING LOCATION TIME NOVEMBER 2019 28-30 BCSTA – Trustee Academy 2019 Hyatt Regency Vancouver All day DECEMER 2019 Green School Committee Presentation to Port 3 Port Coquitlam City Hall 2:00 pm Coquitlam City Council 3 SD43 Education Foundation Meeting District Office, Board Room 4:00 pm 23 – Jan 3 Winter Break JANUARY 2020 14 Board Working Session District Office, Board Room 5:00 pm 21 Budget Consultation Meeting – CTA District Office, Board Room 4:00 pm 21 Board Meeting District Office, Board Room 7:00 pm 28 Finance & Audit Committee Meeting District Office, Board Room 4:00 pm 28 Budget Consultation Meeting – CPVPA District Office, Board Room 5:30 pm 28 Budget Consultation Meeting – DPAC District Office, Board Room 7:00 pm FEBRUARY 2020 4 Board Meeting District Office, Board Room 7:00 pm Green School Committee Presentation to Port 18 Port Moody City Hall 7:00 pm Moody City Council 21 - 22 BCSTA - Provincial Council Morris J Wosk Centre All day 25 Board Meeting District Office, Board Room 7:00 pm MARCH 2020 16-27 Spring Break 31 Finance & Audit Committee Meeting District Office, Board Room 4:00 pm APRIL 2019 7 Board Meeting Winslow Centre, Gym 7:00 pm 14 Board Meeting (Special) Winslow Centre, Gym 6:30 pm 16-19 BCSTA – Annual General Meeting Westin Bayshore All day 18 BCSTA - Provincial Council Westin Bayshore All day 21 Board Meeting Winslow Centre, Gym 7:00 pm
Page 4 of 154 DATE MEETING LOCATION TIME MAY 2020 5 Finance & Audit Committee Meeting District Office, Board Room 4:00 pm 12 Board Meeting District Office, Board Room 7:00 pm JUNE 2020 9 Finance & Audit Committee Meeting District Office, Board Room 4:00 pm 16 Board Meeting District Office, Board Room 7:00 pm TBC District Retirement Event TBC 5:30 pm
Page 5 of 154 CONSENT AGENDA
SCHOOL DISTRICT NO. 43 (COQUITLAM) Office of the Secretary-Treasurer MEMORANDUM
TO: Board of Education FROM: Chris Nicolls, Secretary-Treasurer/CFO DATE: November 26, 2019 SUBJECT: Record of In Camera Meetings
As per Section 72(3) of the School Act, the Board of Education reports that the following items were addressed at in camera meetings:
In Camera meeting held on October 29, 2019: 1. Approval of previous minutes 2. Personnel matters 3. Legal matters 4. Financial matters
Special In Camera meeting held on November 5, 2019: 1. Personnel matter
Page 6 of 154 CONSENT AGENDA BOARD OF EDUCATION TRUSTEE REPORT November 26, 2019
Trustee Carol Cahoon participated in the following activities, events and meetings:
• Oct 24 – British Columbia School Trustees Association (BCSTA) Professional Learning Committee (PLC) Meeting, Morris J Wosk Centre for Dialogue, Vancouver • Oct 25 – BCSTA - PLC Meeting cont.’, Morris J Wosk Centre for Dialogue, Vancouver • Oct 25 – BCSTA Provincial Council (PC) Meeting, Morris J Wosk Centre for Dialogue, Vancouver • Oct 26 – BCSTA PC Meeting cont.’, Morris J Wosk Centre for Dialogue, Vancouver • Oct 29 – In-Camera, In Service & Regular Public Board Meeting, School Board Office, Coquitlam • Oct 30 – District Parent Advisory Council (DPAC) meeting, Winslow Centre Gallery Room, Coquitlam • Nov 4 – British Columbia Public School Employers’ Association (BCPSEA) Conference Call, via phone • Nov 4 – Parent Advisory Council (PAC) Meeting, Meadowbrook Elementary, Coquitlam • Nov 5 – Special In-Camera Board Meeting, School Board Office, Coquitlam • Nov 6 – 12th Annual Holocaust Symposium, Coquitlam Alliance Church, Coquitlam • Nov 6 – Middle School Student Leadership Council (SLC) meeting, Moody Middle School, Port Moody • Nov 7 – Secondary School SLC meeting, Gleneagle Secondary, Coquitlam • Nov 8 – School Remembrance Day Ceremony, Riverside Secondary, Port Coquitlam • Nov 9 – Mountain View Elementary PAC Fundraiser, Cat & Fiddle Sports Bar & Grill, Port Coquitlam • Nov 11 – Remembrance Day Ceremony’s, Como Lake Middle School, Blue Mountain Park & the Royal Canadian Legion Branch 263, Coquitlam • Nov 12 – “Gleneagle Green Fair” presented on behalf of the Leadership 12 class, Gleneagle Secondary School, Coquitlam • Nov 12 – Tour of the teaching kitchen, Gleneagle Secondary School, Coquitlam • Nov 12 – PAC meeting, Eagle Mountain Middle School, Port Moody • Nov 14 – 2019 Employee Long Service Recognition Event, Westwood Plateau Golf & Country Club, Coquitlam • Nov 14 – Coquitlam Foundation regular board meeting, City Hall, Coquitlam • Nov 15 – Communities Embracing Restorative Action (CERA) Increasing the Use of Restorative Justice Symposium, Winslow Centre Gallery Room & Vancouver Golf Club, Coquitlam • Nov 20 – BCSTA Special “Metro” branch meeting around Branch Motion Discussions, West Vancouver School District, West Van
Page 7 of 154 Board of Education
School District No. 43 (Coquitlam)
TRUSTEE REPORTS
November 26, 2019
Trustee Lisa Park participated in the following activities, events and meetings:
• October 29 - In Camera, In Service and Regular Public Board Meeting, School Board office, Coquitlam • October 30 – DPAC meeting, Winslow Centre, Coquitlam • November 6 – Reviewing with Mr. Manhas, Director of HR, School Board office, Coquitlam • November 7 – Secondary SLC meeting, Gleneagle Secondary School, Coquitlam • November 8 – Seaview Elementary Remembrance Day Assembly, Seaview Elementary School, Port Moody • November 11 – Port Moody Remembrance Day Ceremony, Kyle Centre, Port Moody • November 13 – The 19th Vancouver National Unification Advisory Council Launch meeting, Sheraton Vancouver Guildford Hotel, Surrey • November 14 – 2019 Employee Long Service Recognition Event, Westwood Plateau Golf Course, Coquitlam • November 18 – College Park Community Association AGM, Westhill Youth Centre, Port Moody
Page 8 of 154 CONSENT AGENDA BOARD OF EDUCATION TRUSTEE REPORT November 26, 2019
Trustee Christine Pollock participated in the following activities, events and meetings:
• Kilmer school liaison visit • Remembrance Day Assembly Ecole Moody Middle • Remembrance Day Assembly Cedar Drive Elementary • Port Coquitlam Remembrance Day Ceremonies • 2019 Employee Long Service Recognition Event • CERA Symposium • Tribute to Mayor Greg Moore
Page 9 of 154 CONSENT AGENDA BOARD OF EDUCATION TRUSTEE REPORT November 26, 2019
Trustee Craig Woods participated in the following activities, events and meetings:
• October 29, 2019 – Board Meetings – public and in-camera • October 30, 2019 – DPAC meeting • November 5, 2019 – Special In-Camera meeting • November 11, 2019 – Coquitlam Remembrance Day ceremony • November 13, 2019 – DPAC Mental Health First Aid Parent Education session • November 14, 2019 – Employee Long Service Recognition Event • November 14, 2019 – Roy Stibbs Elementary 50th Anniversary • November 15, 2019 – CERA Restorative Justice event • November 21, 2019 – Coquitlam Teachers Association Induction ceremony
Page 10 of 154
School District No. 43 (Coquitlam)
M E M O R A N D U M
TO: Patricia Gartland, Superintendent FROM: Ken Hoff, Asst. Director, Communications and Community Relations DATE: November 26, 2019 RE: Update on the Administrative Procedures Review
For the Board’s Information Here is an update on the ongoing Administrative Procedures (AP) review. The APs below, and supporting forms if applicable, have been reviewed and subject to their review status, they remain unchanged, deleted, revised, rewritten or are new.
A total of 197 APs and 66 forms have been reviewed to date.
AP 141 Use of Privately Owned Computers No longer relevant due to changes in technology. Delete
Updated to include most current Ministry of Education AP 315 Anaphylaxis in Schools Revised guidelines; general wording revisions for clarity.
AP 545 School Elevators and Stairlifts No longer needed-covered by legislation. Delete
AP 552 Contractors Working in Schools Minor revision and update. Revised
Minor revisions and addition of invasive plant species AP 557 Herbicide and Pesticide Use Revised information.
Page 11 of 154 SCHOOL DISTRICT NO. 43 (COQUITLAM) Learning Services Department
MEMORANDUM
TO: Patricia Gartland, Superintendent FROM: Paul McNaughton, Director of Instruction DATE: November 26, 2019 SUBJECT: Gifted Education Support COPIED TO: Board of Education District Leadership Team
Recommended Action: The following is provided for information.
Background: Robyn Chambers, Coordinator, Gifted Education and Paul McNaughton, Director of Instruction, will summarize recent changes that have occurred to support gifted learners in the school district
Page 12 of 154 2019‐11‐20
Supporting Gifted Education in Coquitlam Robyn Chambers, Coordinator of Gifted Education [email protected]
1
What is Giftedness vs. Giftedness? High Ability
2
Page 13 of 154 1 2019‐11‐20
Needs of Gifted Students
1 2 3
Be challenged Learn about Meet like-minded Giftedness peers
3
IDENTIFICATION IN SD43
Screen all students with CCAT7, usually in grade three.
Collect other evidence and submit to Coordinator of Gifted Education for approval. This increases standardization throughout the district.
Identified students are placed on ministry funding list in Category “P” (Gifted).
For majority, designation follows students up to the end of grade 12.
4
Page 14 of 154 2 2019‐11‐20
Elementary Options: *Now applies to all Category “P” students
Classroom School District Primary (Revised Level Pull- (Challenge Challenge Curriculum) Out Centre) Centre
5
Middle School Options: Catchment School *Now applies to all Category “P” students
Classroom School District (Revised Level Pull- (Challenge Curriculum) Out Centre)
6
Page 15 of 154 3 2019‐11‐20
Middle School Options: MACC
All gifted Three middle students are Combined for 84 students per schools together for Explorations year Academics
7
High School Option: TALONS
Grades 9 Gleneagle 28 students and 10 (and Secondary per year beyond)
8
Page 16 of 154 4 2019‐11‐20
What we have changed in the last year:
Added 1.0 Challenge Centre with new funding from School Board. This means all Category “P” students up to Grade 8 can attend the Challenge Centre Reduced /streamlined paperwork
Recommended levels of service at all levels
Updated and simplified MACC and TALONS applications
9
Where do we go from here?
Investigate/support delivery structures at secondary schools
Focus on “twice exceptional” and underachieving students’ support needs
10
Page 17 of 154 5 SCHOOL DISTRICT NO. 43 (COQUITLAM)
Office of the Secretary-Treasurer MEMORANDUM
TO: Board of Education
FROM: Chris Nicolls, Secretary-Treasurer/CFO
DATE: November 26, 2019
SUBJECT: Budget Process 2020/21
COPIED TO: District Leadership Team
Recommended Action: That the Board of Education accept the proposed 2020/21 Budget process as recommended by the Finance & Audit Committee.
Background: The proposed budget approach for 2020/21 incorporates a refinement to the budget process used over the preceding four budget cycles by providing the opportunity for stakeholders to make public presentations in February, after the amended budget for the current year but prior to the development of the following years annual budget.
The revised process, that is based on the Board’s strategic vision, is intended to be more consultative, by allowing stakeholders to provide their input into the budget development process. The process will continue to feature user friendly documents and frames financial information in a manner that is more accessible to stakeholders.
As per previous practices, budget priorities and decisions will be based on the goals and objectives outlined in Directions 2020 and the financial governance and accountability best practice requirements of the Ministry.
The revised budget process will include this new stakeholder meeting and meetings with partner groups to review budgetary information and reaffirm budgetary discussions that have been ongoing throughout the year. The formal presentation of the preliminary budget by management takes place in early April. This is followed by stakeholder delegation presentations in response to the preliminary budget in mid-April and the presentation of the final preliminary budget at the end of April.
The proposed schedule of Board budget meetings is as follows:
Page 18 of 154
1. Stakeholder Input into the 2020/2021 Budget Development Process February 11, 2020 Staff will make a brief presentation including; • Stakeholder Budget Input Process, • History of Stakeholder Submissions • Identified Financial Risks The Board will receive stakeholder input and comments
2. Presentation of Preliminary Budget: April 7, 2020 The presentation of the preliminary budget at the Regular Public Board Meeting will allow stakeholders to see the main themes and priorities in the budget, based on the strategic goals, and first ideas on how to achieve a balanced budget. The Board and Public will have the opportunity to ask questions. The Board has the opportunity to deliberate the proposed budget.
3. Board Deliberation and Stakeholder comments on the Proposed Budget: April 14, 2020 Stakeholder will have the opportunity to comment on the proposed 2020/2021 budget, that will take place at this Special Public Board Meeting. The Board has the opportunity to engage staff and deliberate the budget.
4. Final Presentation and Board Approval of Budget: April 21, 2020 At the Regular Public Board Meeting, the budget will be presented for approval. This will incorporate any changes requested by the Board based on their deliberation.
The user friendly documents that will be available online to the public will include the following:
• Stakeholder Consultation Guide • Guidelines for Delegations • Budget Background Slideshow • Budget Process & Assumptions • Budget FAQs • Glossary of Terms • Financial Statements • Financial Statement Discussion & Analysis • Guide to Financial Statements • BC Ministry of Education Funding & Allocation Information
Page 19 of 154 SCHOOL DISTRICT NO. 43 (COQUITLAM)
Office of the Secretary-Treasurer MEMORANDUM
TO: Finance & Audit Committee
FROM: Chris Nicolls, Secretary-Treasurer/CFO
DATE: November 26, 2019
SUBJECT: Budget Consultation Guide 2020/21
COPIED TO: District Leadership Team
Recommended Action: The Budget Consultation Guide is provided to the Board of Education for information.
Background: The attached Budget Consultation Guide has been updated for the 2020-21 budget process.
While the materials have been updated and a new section on class size has been added, the budget consultation process has been changed. The new process seeks to gain input from the public and stakeholder groups in a public forum prior to finalizing the budget. A public forum on February 11, 2020 will provide the opportunity to receive this input.
Page 20 of 154 Budget Process 2020-2021
Stakeholder Consultation Guide Spring 2020
Learn. Engage. Contribute. ______You Talk. We Listen.
School District No. 43 (Coquitlam) 550 Poirier Street Coquitlam, BC V3J 6A7 Phone: 604-939-9201 Page 21 of 154 Serving the communities of Anmore, Belcarra, Coquitlam, Port Coquitlam and Port Moody Message from the Board of Education
Welcome to the stakeholder consultation and engagement process for the 2020-2021 budget for School District No. 43 (Coquitlam).
We are the third largest school district in the Province of British Columbia, and we have a diverse and growing population which includes young families, new Canadians, professionals and others who are choosing to locate here for the quality of life, that includes a thriving and successful public education system. Our student achievement levels continue to be exceptional and are consistently above the provincial average and near the top in all student outcome categories of all 60 school districts in BC.
The Board of Education has again planned a consultative budget process for the 2020-2021 school year. The process has been modified this year to allow for stakeholder input, in February 2020, in advance of Ministry funding announcements, and before staff finalizes the preliminary budget submission to the Board. We appreciate all comments and input while we work closely with our partner groups within the confines of our contracts and available resources. To seek broad and thorough input, the Board has also engaged in a series of meetings with partner groups and made several presentations throughout the year to inform stakeholders about the budget.
The Board is committed to transparency and certainty and is seeking input while maintaining a stable and sustainable proposed budget for 2020-2021. Taxpayer Accountability Principles are an important aspect of practice adopted by the Board and staff in the preparation of the annual budget. The proposed budget will provide certainty to ensure long-term stability and sustainability. Through our Directions 2020 developed goals and objectives we are committed to helping students achieve success, enhancing learning through technology, and fostering a sustainable educational organization - all within a changing landscape of provincial funding.
We invite you to learn about the budget process, engage in the consultation and contribute feedback. Help deepen our collective understanding and identify the challenges and opportunities. Share your ideas on how we can make the best use of the limited funds available for our children, families, employees and communities while advancing the school district and sustaining our mission. Your input will help guide the Board’s decisions and actions.
Sincerely,
Board of Education School District No. 43 (Coquitlam)
Barb Christine Jennifer Carol Kerri Lisa Michael Keith Craig Hobson, Pollock, Vice Blatherwick Cahoon Palmer Isaak Park Thomas Watkins Woods Chair Chair
Page 22 of 154 Budget Process 2020-2021
The Board of Education is utilizing a comprehensive strategy to create the 2020-2021 budget.
Our Goal The Board of Education will embark on the budget process through a transparent, inclusive and accountable process that engages the community for input.
• The first step of the strategy is to identify potential cost pressures as well as areas of possible financial surplus/deficit. For the 2020-2021 year, the Board is committed to continuing to deliver a stable and sustainable budget and is that more difficult this year with funding uncertainty from the Funding Review. • The Board is consulting with stakeholders on how it can use available resources to continue to foster a high achieving and sustainable organization for many years to come. • The preliminary budget process allows stakeholders to comment and provide suggestions so that the Board can consider these prior to finalizing the budget. • The Public then will have the opportunity to reflect on the proposed draft budget during the April budget deliberations.
This budget strategy will consider:
Students First Aligning decisions with a thriving public education system for students is a community value. As stewards of public funds, the School District must demonstrate a financial commitment to improve the learning environment for students.
Fair Access for all Students Delivering fair, effective and positive learning environments for 32,000 students today and an additional 3,000 new students over the next decade is the School District’s commitment. Present financial decisions must consider the current and future needs of students and employees.
Lifelong Learning in our Communities Delivering lifelong learning in our communities is part of the School District’s vision. We envision high quality, diverse, personalized and enriched education opportunities for all students of all ages. Ongoing financial review and community engagement will support this.
Changing Landscape of Provincial Funding Funding from the provincial government has not kept up with rising costs even with lower enrolments and increased per pupil funding. Additional cost pressures such as hydroelectricity, gas and health benefits have all increased, with school boards funding most of these inflationary and new program costs.
Long Term Strategic Vision Aligning the budget process and connecting the allocation of resources with our strategic vision and goals as outlined in Directions 2020, which was established by the Board of Education in the Fall of 2016.
Page 23 of 154 Directions 2020 Summary
At School District No. 43 (Coquitlam), it is our firm belief that the operation of the District is more effective with a clear vision and purpose that is aligned and integrated through all areas of the organization.
The goal of creating a unified vision led us to develop Directions 2020, the fulfilment of the Learning Without Boundaries strategic framework that was created by our School District through consultation with and feedback from several thousand stakeholders.
This vision, known as Directions 2020, will direct and enable the: • fulfillment of our mission and goals and provide direction for future plans; • prioritization and articulation of annual priorities and allocation of resources; and • effective communication of results to allow for reflection, feedback and ongoing enhancement.
Our Mission To ensure quality learning opportunities for all students of all ages.
Strategic Goals The fulfilment of the Learning Without Boundaries strategic framework has resulted in these three strategic high-level goals and several objectives.
Goal #1 Achieve Student Success: Our core work and common goal is educational excellence.
Goal #2 Enhance Learning Through Technology: Cultivate the use of technology to improve learning and working experiences for all.
Goal #3 Foster a Sustainable Educational Organization: Ensure that our human, financial and physical resources are sustainable.
Read the complete Directions 2020 document here.
Page 24 of 154 Aligning Budget Planning and Resource Allocation with Directions 2020
The School District is committed to a model of transparent budget planning and resource allocation that is directly aligned with our strategic vision and goals, Directions 2020, established by the Board.
It is a consultative model that coordinates budget planning and resource allocation activities with inclusive stakeholder consultation and feedback based on the vision, goals and objectives. The model includes:
• articulating Directions 2020; • providing timely and accurate budget information; • receiving budget input and feedback; • prioritizing budget requests for the upcoming budget year; • allocating available resources to best meet requests that align with the vision, goals and objectives; • communicating the outcomes effectively for transparent accountability.
The model will ensure that budget input and resource allocations are connected to and aligned with the Directions 2020 vision, goals and objectives. This model is an integral part of the School District’s operating culture.
SD43 Mission Guided by: Core Principles and Beliefs, Purpose, and Budget Decision-making Goals Values.
Directions 2020 Objectives SD43 Strategic Vision
Budget Stakeholder Consultation - Input and Feedback
Page 25 of 154 Financial Governance and Accountability
The Board has fully adopted and incorporated all of the recommended Ministry of Education requirements pertaining to financial governance and accountability. This includes practices that the Office of the Auditor General would define as best practices.
• The District has a strategic plan and vision (Directions 2020) with clear goals and expectations; • A robust governance framework including standards of conduct and conflict of interest reporting requirements; • Accountability practices including regular financial reporting; • An established Finance and Audit Committee; • Direct engagement with external auditors; and • A balanced budget with policy provisions (accumulated surplus) to address unforeseen and emergent issues
Vision Framework Directions 2020
Two Key Health Governance Framework Measures & Policies Accumulated Surplus Standards of Conduct Administrative Expenses Conflict of Interest Taxpayer Accountability
Financial Reporting Board Audit & Finance Committee Budget Planning Quarterly Reporting Oversight of Financial Surplus Reporting Reporting Financial Risk Assessment Budget Process & Public Consultation
Page 26 of 154 Accumulated Operating Surplus Policy
The School Board has established an Accumulated Operating Surplus Policy as part of its multi-year financial approach for stable and sustainable organization health;
To the extent that there is an excess of revenues to expenditures (operating surplus) in any fiscal year that:
a) Any surplus in excess of 2% of total operating revenues will be set aside into an unallocated fund for subsequent use as determined by the Board;
b) 25% of the balance of the operating surplus funds be directed to one-time opportunities primarily associated with technology, educational initiatives and deferred maintenance of facilities; and
c) 75% of the balance of operating surplus funds be allocated equally over the subsequent three fiscal years, but no more than the aggregate surplus budgeted in the year (excluding one-time funding from the unallocated fund). Any excess of funds will be set aside into the unallocated fund.
The Board reviews this policy annually and provides further details in the audited financial statements as to how restricted surplus funds are planned to be utilized in subsequent years.
Page 27 of 154 Taxpayer Accountability Principles
The Board has incorporated the six Taxpayer Accountability Principles which are embedded within Directions 2020 strategic goals. These are designed to strengthen accountability, promote cost control and ensure that the public sector operates in the best interest of taxpayers.
Cost Consciousness (Efficiency)
Integrity Accountability
TAP
Appropriate Respect Compensation
Service
1. Cost Consciousness (Efficiency) – Strengthen cost management capabilities by providing educational services as efficiently and effectively as possible.
2. Accountability – Transparently manage responsibilities and enhance organizational efficiency and effectiveness in planning, reporting, and decision making.
3. Appropriate Compensation – Comply with a standardized approach to performance management and employee compensation
4. Service – Maintain clear focus on positive outcomes for student success.
5. Respect – Engage in equitable, compassionate, respectful, and effective communications.
6. Integrity – Make decisions and take actions that are transparent, ethical and free from conflict of interest.
Page 28 of 154 Budget Goals
The District has as its budget objective the aim of providing long-term stability and sustainability through multi-year financial planning.
Carefully planned and responsible multi-year changes in measured amounts allow for long-term budget stability and sustainability.
• Allows for long-term sustainable planned budget additions • Smooths large fluctuations in budget changes • Helps manage unforeseen funding risks
More funding for schools to support and enhance teaching and learning.
School District budgeting is extremely complex due to the lack of multi-year funding certainty, limited Ministry funding for inflation and the frequent adoption of new and unfunded initiatives.
Multi-year financial planning is a strategic budget management method of making carefully planned and responsible changes in measured amounts over several years to smooth out large fluctuations in year-to- year resource and staff additions or reductions due to unforeseen costs and other circumstances.
Multi-year financial planning as a budgeting framework will build the School District’ long-term stable financial position, help manage future risks from unforeseen situations, and most importantly allow for the planning of ongoing responsible and sustainable positive changes to the education system.
Multi-year Budgeting Maximization Budgeting
As shown in red in the graph above, maximizing an annual budget surplus each year can lead to a pattern of adding and reducing resources which creates an unstable and uncertain education system for students, parents and employees. As shown in green, a multi-year distribution of annual budget surplus over the medium term helps to smooth funding changes and avoid sudden and frequent program changes.
Page 29 of 154 Budget and Financial Planning Cycle Financial Plan updated for actual enrolment and other requirements September/October Board required by the School Act to Adopt a Balanced Board Approves Budget Budget Consultation Process June 30 November
Budget is Presented to Board incorporating Budget Priorities and Stakeholder Budget Stakeholder Input Consultation Process April January/February
Ministry Provides Preliminary Grant Estimate for Following Next Year Enrolment Year Estimates to Ministry March February 15
Development of Staffing Adoption of Amended Budget and Departmental Budgets for Current Fiscal Year February/March February 28
September/October: Financial plans updated to February/March: Finance Department leads capture September actual enrolment outcomes. development of staffing, school and departmental budget estimates for next school year incorporating November: Board approves the Budget Board priorities. Consultation Process and timeline. • Salary and benefit budgets (90% of
expenditures) are determined by establishing January/February: an average teacher salary for the upcoming year A Consultation Guide to frame the financial which includes the costs of all contractual salary environment and budget process is released. increments and benefit costs.
Board Budget Consultation Process – March 15th: Ministry releases preliminary Stakeholders, the public and District Partner Operating Grant Revenue estimates for upcoming Groups – CTA, CUPE, CPVPA, and DPAC are school year. invited to present their Budget priorities for the next school year April: Draft Preliminary Budget and documented
assumptions are presented to the Board and Public February 15th: District submits an estimate of for comment. next school year FTE student enrolment to the Ministry of Education. May: New Budget uploaded into Finance system and
budget decisions implementation planning initiated. February 28th: Board must adopt an Amended
Annual Budget for the current school year. June: The School Acts requires that the Board must pass a balanced budget before June 30 each year.
Page 30 of 154 The Difference between Capital Budgets, Operating Budgets and Special Purpose Funds
As one of the major employers in the Lower Mainland, the Board has a large and complex budget.
There are three separate sections of the budget. The following illustration shows what is funded from each section.
Operating Budget Capital Budget Special Purpose Funds
• Learning • Buildings • Specific time frame (12 months, 24 months) • Teaching • Fields • Specific function • Programs • Infrastructure • Examples: • Administration o Learning Improvement Fund
o Annual Facilities Grant o Community Link Image source: http://wpmedia.business.financialpost.com/2014/01/money.jpg?w=620
The budget process primarily focuses on areas where the Board is able to make changes – within the operational budget.
Any funds within the capital budget may not be used for operational budget items.
Special purpose funds are for designated purposes which can supplement operational activities. That said, similar to capital funds, they may not be used for operational budget items.
Page 31 of 154 Make up of a School District Operational Budget
The operating budget in 2019-20 is $322.3 million. As the chart below shows, the majority of this funding, 89.1%, comes from the Ministry of Education.
SD43 Sources of Revenue 2019-20
Ministry of Education $287.0 M, 89.0.%
International Education $31.1 M, 9.6%
Other Fees and Revenue
5.4 M , 1.3%
Page 32 of 154 Funding
The basic student operating grant allocation for 2019-2020 is $7,468 per FTE student. SD43, like other school districts, also receives additional fund for unique student and school district factors.
Provincial funding however has not kept up with inflation. Based on estimated Operating Grants there are 20 out of 60 school districts that are reporting declining enrolment and/or qualify for funding protection. These school districts receive an additional $7.2 million in support (down from $10.5 million in the prior year. SD43 is funded $400,000 less due to funding protection provided to these school districts. Labour wage settlements and the Employer Health Tax (EHT) grant funding is $1.3 million less than that required to fully fund these commitments.
SD43 continues to rank 57th in funding levels out of 60 school districts for 2019/20 – the fourth lowest in the Province.
In terms of funding for 2019/20, SD43 currently receives $7,546 per student (excluding special student needs and salary differential factors) while the provincial average is $8,013 per student. This difference of $467 per student is significant considering that there are approximately 31,000 students in the District.
This trend is not new, and the chart below shows how funding per student has not kept up with costs in recent years. If total grants had kept up with inflation since 2009-2010, SD43 would have received $8,107 per student. The difference of $561 per student (compared to the actual funding of $7,546) equates to approximately a $17.2 million funding shortfall.
$8,200
$8,000
$7,800 Province
$7,600 Metro
$7,400 Coquitlam
$7,200
Coquitlam $7,000 (indexed to inflation)
$6,800 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18 18/19 19/20
Page 33 of 154
Placing Instruction First
The Board has always placed students at the forefront of decision making when it comes to budgets. The Board has made decisions to maximize the funds available for instruction in the classroom. In fact, the Board spends more of its budget on instruction than the provincial average.
SD43 (Preliminary) Operating Expenditures 2019-20
Coquitlam 10.71%
4.85% Instruction 84.44%
Administration 4.85%
84.44%
Operations, Maintenance & Transportation 10.71%
Provincial Average 13.35%
3.90% Instruction 82.75%
Administration 3.90% 82.75%
Operations, Maintenance & Transportation 13.35%
Page 34 of 154 A History of Student Success
Through the budget process, the Board will seek to maintain a high achieving and sustainable organization for the long-term which is built on our past successes. We will seek new and innovative ways to deliver our services which will ensure that we maximize our budgets and ensure quality learning for all students.
SD43 has a history of student success. The 2018 Achievement Levels released by the Ministry of Education show that our student achievement results exceed provincial norms on every measure.
The Board’s goals are, and will continue to be, focused on helping students acquire a series of attributes to help them become Learners, Thinkers, Innovators, Collaborators, and Contributors. Our budget process will provide the answers needed for the difficult task of meeting our financial pressures while ensuring the continued success of our students.
The graph below reflects our student performance and ranking in all provincially measured areas against school districts where graduates exceed 500 students.
SD43 2018 Achievement Levels
* Based on Six-Year Completion and Grade 12 Graduation rates from the Ministry of Education’s Report on Student Achievement
(The 2019 achievement report is not available at the time of this publication.)
Page 35 of 154 Class Size Reporting
The chart below reflects improvements that the School District has made to class size over the past four years. While SD43 class sizes are still larger that the Provincial average (due primarily to physical facility limitations), the rate in which class sizes have been reduced is more pronounced. The significant change in 2017/18 is directly related to the restored teacher collective agreement language pertaining to class size and composition.
2014/15 2015/16 2016/17 2017/18 2018/19 4 Yr Improvement SD43 Province SD43 Province SD43 Province SD43 Province SD43 Province SD43 Province # of Classes 2,843 2,968 2,893 3,309 3,251 14.4%
K 20.6 19.5 20.3 19.7 20.2 19.1 18.3 17.8 18.4 18.0 12.0% 8.3% 1-3 22.7 21.5 22.4 21.8 22.2 20.4 20.7 19.4 20.3 19.9 11.8% 8.0%
4-7 28.7 25.6 28.6 26.0 28.3 24.5 24.8 23.3 24.7 23.9 16.2% 7.1%
8-12 26.8 23.2 26.2 23.4 26.0 22.9 24.4 22.0 24.2 22.1 10.7% 5.0%
# Classes w/ EA's 617 635 713 858 850 37.8% % of Clases w/ EA's 21.7% 21.4% 24.6% 25.9% 26.1% Of further note is the increase in classes with an education assistant in attendance. This has grown by nearly 38% over the past four years.
Page 36 of 154 Board of Education Values
The following values will guide the Board of Education in budget decision making:
1. Inclusiveness: We invite all stakeholders to participate in discussion and provide feedback.
2. Integrity: We respond to stakeholder input in an honest and forthright way, balancing the multiple needs of the various stakeholder groups while meeting the legal requirement of maintaining a balanced budget under the School Act.
3. Commitment: We commit to first defining issues, followed by reviewing engagement with stakeholders, then summarizing information and research, and finally reporting on decisions.
4. Accountability: We demonstrate that the results and outcomes of the process are consistent with the commitment made to stakeholders at the beginning of the process.
5. Transparency: As decision makers, we ensure stakeholders have opportunities to understand the scope, constraints and process for a pending decision.
Stakeholder Engagement Commitment
What is Stakeholder Engagement? Stakeholder engagement is a two-way dialogue to allow the Board and our many stakeholders to define opportunities and challenges and work together on solutions. It allows for valuable input to the School District’s direction and decision making.
Your Role as Stakeholders To make stakeholder engagement a success, your role is to learn, engage and contribute. Start by visiting the SD43 Budget website at www.sd43.bc.ca/budget to: • Learn about government funding and allocation; • Learn about the SD43 budget process; • Learn about Directions 2020, the School District’s vision; • Engage in the consultation by asking questions about the budget; • Expect responses to your concerns and input; and • Contribute ideas that align with the goals and objectives from Directions 2020 on how to address the opportunities and challenges.
Our Role as Trustees As the elected decision-making body, we are accountable to the interests of public education and our role is to: • Listen to you; • Respond to your questions and concerns; • Consider your ideas and input; and • Propose action and report back to you.
Page 37 of 154 Stakeholder Engagement Process
Ongoing through February 11, April 7, 2020 April 14, 2020 April 21, 2020 April 14, 2020 2020
All Stakeholders All Stakeholders Preliminary Stakeholder Final Budget Budget Feedback Presentation Meetings with Staff will make a Presentation departments and brief presentation The public is The Board is partner groups, public on some of the The Board is invited to presented with a Board meeting financial issues presented with comment on the final budget for discussions and being addressed. a preliminary proposed consideration presentations, a budget for preliminary and decision at special public Board Stakeholders are deliberation at budget at this this public Board meeting with public invited to present this public Board special public meeting presentation their budget meeting. Board meeting. opportunities and recommendations presentations of prior to finalizing budget the preliminary recommendations. budget.
Board Decision There will be three public events leading up to the Board communicating its decisions on next steps for the budget. All stakeholders are invited to attend.
Who we Consult Everyone is invited to comment on the School District’s activities and initiatives. Here is a sample of stakeholders we hope to hear from:
• Parents and students • Educators and administrators • Community partners • Community members and neighbours • Business groups • Local health authority • Local and provincial governments • Non-profit groups • First Nations • Recreation commissions and sports groups • Diversity groups
Page 38 of 154 Learn. Engage. Contribute.
We are using a variety of methods to help you learn, keep you informed so you can engage in this process, and provide several opportunities for you to contribute.
Your Local Newspaper In print or online, look for public notices about public events, times and location in the Tri-City News. We will also keep local reporters informed and request that they share stories and provide their independent insights and perspectives.
School District Website All information on this process is available at www.sd43.bc.ca/budget. Check out the “FAQs” section, which will be continually updated with your questions and answers.
Board Meetings We have a series of Board meetings where budget information will be shared and discussed by the Board of Education.
Twitter and Facebook Budget information and event reminders will also be communicated through the School District’s Twitter and Facebook channels: www.twitter.com/sd43bc and www.facebook.com/sd43bc
Providing your Feedback
Wish to Provide Feedback to the Board? The Board welcomes stakeholder feedback.
Email: [email protected]
Mail: Attn: Board of Education School District No. 43 (Coquitlam) 550 Poirier Avenue, Coquitlam, BC V3J 6A7
In Person: by attending one of the meetings detailed below.
Page 39 of 154 Stakeholder Events Schedule
Stakeholder information and consultation events take place in April as outlined below.
• Special Public Board Meeting - Stakeholder Budget Input *NEW* Tuesday, February 11, 2019, 6:30 pm Winslow Centre Gymnasium, 1100 Winslow Avenue, Coquitlam, BC This will be an opportunity for stakeholders to present input into the formulation of the 2020-2021 budget to the Board. If you or your group would like to present feedback, please review the Guidelines for Stakeholder Feedback and submit the required information by 9:00 am on Wednesday, February 5, 2020 at the link provided on the Budget Process website (under “Contribute”).
• Public Board Meeting - Presentation of 2020-2021 Preliminary Budget Tuesday, April 7, 2019, 7:00 pm Winslow Centre Gymnasium, 1100 Winslow Avenue, Coquitlam, BC The Preliminary Budget will be presented at this Regular Public Board Meeting
• Special Public Board Meeting - Stakeholder Feedback Tuesday, April 14, 2019, 6:30 pm Winslow Centre Gymnasium, 1100 Winslow Avenue, Coquitlam, BC This will be an opportunity for stakeholders to present feedback to the Board on specific aspects of the budget. If you or your group would like to present feedback, please review the Guidelines for Stakeholder Feedback and submit the required information by 9:00 am on Thursday, April 9, 2019 at the link provided on the Budget Process website (under “Contribute”).
• Public Board Meeting - Final Budget Presentation and Board Approval Tuesday, April 21, 2019, 7:00 pm Winslow Centre Gymnasium, 1100 Winslow Avenue, Coquitlam, BC The annual budget will be presented to the Board for approval at this Regular Public Board Meeting. This final budget would incorporate changes requested by the Board based on stakeholder feedback.
There will be an opportunity for questions at each of the meetings outlined.
Page 40 of 154 Decision Making Process
The Board values all feedback and considers it carefully in making budget decisions. The input shapes outcomes and influences the options considered during the 2018-2019 budget process. As the elected body representing the people, the Board will make the final decision.
3-Phase Budget Planning Process 1. Research (ongoing through April 14, 2019): This phase includes background research, meetings with departments and partner groups, stakeholder feedback, questions and answers and public board meetings.
2. Reporting (April 7 and 14, 2019): This phase includes the presentation of the preliminary budget, stakeholder feedback, report on findings and results, as well as early recommendations on the vision, planning ideas and overall direction.
3. Next Steps (April 21, 2019): This phase presents the final budget to the Board for approval.
Evaluation The Board will make decisions based on its strategic goals and objectives outlined in Directions 2020.
Contacting Management
This consultation guide is designed to provide the School District’s stakeholders with a general background of the framework in which the budget process leading to a Preliminary Budget occurs, to demonstrate increased transparent accountability to the public and the criteria under which the budget is developed.
If you have questions about this guide, please contact the Office of the Secretary–Treasurer/Chief Financial Officer at 604-939-9201.
You are encouraged to also review the Board’s strategic vision and plan Directions 2020.
Providing Feedback and Input The Board welcomes your feedback. Please email the Board at: [email protected]
Page 41 of 154
“To ensure quality learning opportunities for all students of all ages”
Achieve Student Success Enhance Learning Through Technology Foster a Sustainable Educational Organization
School District No. 43 (Coquitlam) 550 Poirier Street Coquitlam, British Columbia V3J 6A7
Page 42 of 154
SCHOOL DISTRICT NO. 43 (COQUITLAM) Office of the Secretary-Treasurer
MEMORANDUM
TO: Board of Education FROM: Chris Nicolls, Secretary-Treasurer/CFO DATE: November 26, 2019 SUBJECT: Financial Reserves Utilization
COPIED TO: District Leadership Team
Recommendation: This report is provided for information.
Financial Reserves Continuity Summary The table below captures the accumulated surplus amount as at June 30, 2019 and the intended future use of the prescribed balances as determined by the Board. The rows indicate the intended use of the surplus funds. These funds overwhelmingly flow from International Education net revenues accumulated in the previous three years.
2018/19 June 30, 2019 Description/ Surplus Year Reserves Added Total Reserves 2019/20 - Staffing Stabilization Provision 4,141,905 2020/21 - Staffing Stabilization Provision 1,466,311 3,121,293 2021/22 - Staffing Stabilization Provision 1,206,615 1,206,615 2022/23 - Staffing Stabilization Provision - 0 School Carry forward Funds 1,602,358 Facility & Maintenance Initiatives 603,307 1,013,554 Technology Initiatives 603,307 1,405,050 Business Systems Initiative 600,000 600,000 Balance 4,479,540 13,090,775
Page 43 of 154 • The staffing stabilization provision was and is primarily utilized to fund incremental teaching positions (approximately 28 FTE) and EA/LISW positions (approximately 15 FTE) for the years noted. This provision supports Goal #1 of the Strategic Plan.
• School Carry Forward funds related to school provided funds that are held to support school- based student needs or longer-term initiatives in which funding is accumulated over several years.
• Facility and Maintenance initiatives are funds utilized toward addressing deferred maintenance for which there is no other Ministry provided funding provision. This includes painting, building maintenance and other initiatives such as the installation of water fountains in schools. This provision meets Goal #3 of the Strategic Plan.
• Technology initiatives supplement operational budget funding for which there is no other Ministry provided funding provision. This supports Goal #2 of the Strategic Plan and is oriented toward technology hardware purchases.
• The Business System initiative is focused on one of the identified high enterprise risk items on the School District’s risk register. This project will see the re-installation of business systems (HR, Payroll, & Finance) over the next two years.
Pension Reserves In addition to the above, the Board is retaining, in a separate fund labeled Pension Stabilization Account, $13,265,348. As stated in Note 23(b) to the audited financial statements, non-teaching pension plan funding is required to be captured and reported on a going concern basis. However, Pension Regulations (PBSR) require funding of the Plan to be captured on a solvency basis. These funds are held to meet these future solvency funding requirements.
Page 44 of 154 SCHOOL DISTRICT NO. 43 (COQUITLAM) Office of the Secretary-Treasurer
MEMORANDUM
TO: Board of Education FROM: Chris Nicolls, Secretary-Treasurer/CFO DATE: November 26, 2019 SUBJECT: Accumulated Reserve Policy & Sustainable Multi-Year Educational & Financial Planning COPIED TO: District Leadership Team
Recommendation: the Board of Education maintain and renew the existing Accumulated Reserve Policy and sustainable multi-year educational and financial planning as follows:
To the extent that there is an excess of revenues to expenditures (operating surplus) in any fiscal year that: a) Any surplus in excess of 2% of total operating revenues will be set aside into an unallocated fund for subsequent use as determined by the Board; b) 25% of the balance of the operating surplus funds be directed to one-time opportunities primarily associated with technology, educational initiatives and deferred maintenance of facilities; and c) 75% of the balance of operating surplus funds be allocated equally over the subsequent three fiscal years, but no more than the aggregate surplus budgeted in the year (excluding one- time funding from the unallocated fund). Any excess of funds will be set aside into the unallocated fund. d) This Policy will be reviewed annually by the Board.
Background In the 2014/15 fiscal year, the Board adopted the concept of allocating operating surplus over the subsequent three-year period. In 2015/16 the Board modified the concept by allocating operating surplus over the following four year period and included the consideration of one-time emergent requirements. This multi-year approach avoided the potential pitfall of significant year over year fluctuations in funding, and the resulting disruption in educational support, by smoothing the inflow of funding in a more stable, sustainable and predictable manner.
Page 45 of 154 Directions 2020 and the goals as captured below provide the orientation of our current accumulated Surplus Policy, which was intended to provide financial support into each of the three objective areas.
Goal 1 – Achieve Student Success: With the multi-year approach implemented over the past three years, surplus funds are initially utilized to address September school start up staffing pressures directly related to students. This continues to promote staffing resource stabilization while supplementing resource requirements as funds allow.
Goal 2 – Enhanced Learning Through Technology: Through proportional allocation of surplus funds, incremental educational technology initiatives in support of student learning can be furthered. This would enable supplemental directed educational initiatives to be enhanced (professional development, coding programs, workshops, safe and responsible digital use etc.). Surplus funds have been oriented toward replacing 20% of school computers each year. By committing funding towards sustainable student computer replacement plans, the district will be directly supporting student learning, encouraging classroom technology use and promoting operational sustainability.
Goal 3 – Foster a Sustainable Educational Organization: This goal is addressed in two ways – the adoption of a multi-year approach to the utilization of surplus operating funds supports a practice of forward looking financial stability and secondly by supporting facilities that support world class learning. Coquitlam spends the least amount on a per student basis amongst its peers for operational and normal maintenance costs. The use of additional funds will be directed toward deferred maintenance such as painting, roof replacement, HVAC systems, plumbing, electrical, etc.
In November 2016, the Board established an Accumulated Operating Surplus Policy as part of its multi-year financial approach for stable and sustainable organizational health. The policy is to be reviewed on an annual basis and the motion reads:
To the extent that there is an excess of revenues to expenditures (operating surplus) in any fiscal year that: • 40% of the operating surplus be directed to one-time opportunities primarily associated with technology, educational initiatives and deferred maintenance of facilities; and • the balance of funds be allocated equally over the subsequent three fiscal years.
Current Reserve Funding Model The November 2016 surplus policy approach was refined in April 2018 primarily to provide incremental smoothing of reserve utilization and provide an upper range limit of the reserves to be use in any one year.
Page 46 of 154 The current sustainability approach continues to incorporate a key assumption – which cannot be understated – a dependence on International Education providing $5 million in reserve funds each year - beyond the in-year use of International Education provided funding. A negative deviation to this expectation does provide the ability to respond to financial planning reductions in future years – on a gradual basis – rather than an immediate reactionary response.
An unallocated reserve provides a funding source for one time initiatives or to further buffer and smooth those years in which surplus is significantly less than required for this model.
Surplus Continuity Summary The table below captures the accumulated reserve amount as at June 30, 2019, the intended future use of the prescribed balances as determined by the Board, and the year from which reserve flows.
Description/ Surplus Prior 2018/19 2018/19 2015/16 2016/17 2017/18 Total Year Period Utilized Reserved
2018/19 - Staffing 1,392,750 1,949,155 800,000 (4,141,905) 0 Stabilization Provision 2019/20 - Staffing 1,392,750 1,949,155 800,000 4,141,905 Stabilization Provision 2020/21 - Staffing 1,425,886 229,096 1,466,311 3,121,293 Stabilization Provision 2021/22 - Staffing 1,206,615 1,206,615 Stabilization Provision 2022/23 - Staffing - 0 Stabilization Provision School Carry forward 1,226,131 509,417 (133,190) 1,602,358 Funds Facility & Maintenance 1,949,155 712,943 (2,251,851) 603,307 1,013,554 Initiatives Technology Initiatives 949,155 712,943 (860,355) 603,307 1,405,050
Recycling Initiative 513,258 (513,258) 0 Business Systems 600,000 600,000 Initiative Contingency Reserve 229,096 (229,096) 0 0
Balance 1,226,131 2,785,500 6,796,620 5,703,543 (7,900,559) 4,479,540 13,090,775
Page 47 of 154 SCHOOL DISTRICT NO. 43 (COQUITLAM) Office of the Secretary-Treasurer
MEMORANDUM
TO: Board of Education FROM: Chris Nicolls, Secretary-Treasurer/CFO Nita Mikl, Assistant Secretary-Treasurer Kimberley Wakil, Manager, Financial Services
DATE: November 26, 2019 SUBJECT: Statement of Financial Information (SOFI) Report COPIED TO: District Leadership Team
Recommended Action: That the Board of Education approve the Statement of Financial Information for the period July 1, 2018 to June 30, 2019.
Background: The Statements and Schedules of Financial Information (SOFI) is an annual report that must be submitted to the Ministry of Education with six months of the fiscal year end.
The SOFI Report consists of the following: • Audited Financial Statement for the year ending June 30, 2019 as previously approved by the Board • List of payments to all vendors exceeding $25,000 • Schedule of renumeration and expenses for elected officials • List of all employees earning more than $75,000 and their expenses • Reconciliation to the Audited Financial Statements • Other schedules: o Schedule of severance agreements – none reported o Schedule of guarantees and indemnities – none provided o Schedule of debt – none issued
Once the SOFI Report has been approved by the Board and submitted to the Ministry of Education, it will be made available on the District’s website to the public.
Page 48 of 154
Statements and Schedules
Of
Financial Information
July 1, 2018 to June 30, 2019
School District No. 43 (Coquitam)
550 Poirier Street, Coquiltam, British Columbia, V3J 6A7 Phone (604) 939-9201 Fax (604) 936-5135
Serving the communities of Anmore, Belcarra, Coquiltam, Port Coquitlam and Port Moody
Page 49 of 154 School District #43 (Coquitlam) Statement of Financial Information
Fiscal Year Ended June 30, 2019
TABLE OF CONTENTS
1. Approval of Statement of Financial Information
2. Management Report
3. Audited Financial Statements
4. Schedule of Guarantee and Indemnity Agreements
5. Schedule of Remuneration and Expenses including:
Statement of Severance Agreements
6. Schedule of Payments to Vendors including:
Reconciliation to Audited Financial Statements
Page 50 of 154 SCHOOL DISTRICT STATEMENT OF FINANCIAL INFORMATION (SOFI)
6049
SCHOOL DISTRICT NUMBER NAME OF SCHOOL DISTRICT YEAR
OFFICE LOCATION(S) TELEPHONE NUMBER
MAILING ADDRESS
CITY PROVINCE POSTAL CODE
NAME OF SUPERINTENDENT TELEPHONE NUMBER
NAME OF SECRETARY TREASURER TELEPHONE NUMBER
DECLARATION AND SIGNATURES
We, the undersigned, certify that the attached is a correct and true copy of the Statement of Financial Information for the year ended for School District No. as required under Section 2 of the Financial Information Act.
SIGNATURE OF CHAIRPERSON OF THE BOARD OF EDUCATION DATE SIGNED
SIGNATURE OF SUPERINTENDENT DATE SIGNED
SIGNATURE OF SECRETARY TREASURER DATE SIGNED
EDUC. 6049 (REV. 2008/09)
Page 51 of 154
SECTION 2
Management Report
Page 52 of 154 School District Statement of Financial Information (SOFI)
School District 43 (Coquitlam)
Fiscal Year Ended June 30, 2019 MANAGEMENT REPORT
The Financial Statements contained in this Statement of Financial Information under the Financial Information Act have been prepared by management in accordance with Canadian generally accepted accounting principles and the integrity and objectivity of these statements are management's responsibility. Management is also responsible for all of the statements and schedules, and for ensuring this information is consistent, where appropriate, with the information contained in the financial statements.
Management is also responsible for implementing and maintaining a system of internal controls to provide reasonable assurance that reliable financial information is produced.
The Board of Trustees is responsible for ensuring that management fulfils its responsibilities for financial reporting and internal control. The Board of Trustees meets with management and the external auditors two times per year.
The external auditors, KPMG, conducted an independent examination, in accordance with generally accepted auditing standards, and express their opinion on the financial statements. Their examination does not relate to the other schedules and statements required by the Act. Their examination includes a review and evaluation of the board's system of internal control and appropriate tests and procedures to provide reasonable assurance that the financial statements are presented fairly.
On behalf of School District 43 (Coquitlam)
______Patricia Garland, Superintendent November 26, 2019
______Chris Nicolls, Secretary Treasurer November 26, 2019
Page 53 of 154
SECTION 3
Audited Financial Statements
Page 54 of 154 Audited Financial Statements of School District No. 43 (Coquitlam)
June 30, 2019
September 25, 2019 11:03 Page 55 of 154 School District No. 43 (Coquitlam) June 30, 2019
Table of Contents
Management Report ...... 1
Independent Auditors' Report ...... 2-4
Statement of Financial Position - Statement 1 ...... 5
Statement of Operations - Statement 2 ...... 6
Statement of Changes in Net Financial Assets (Debt) - Statement 4 ...... 7
Statement of Cash Flows - Statement 5 ...... 8
Notes to the Financial Statements ...... 9-30
Schedule of Changes in Accumulated Surplus (Deficit) by Fund - Schedule 1 (Unaudited) ...... 31
Schedule of Operating Operations - Schedule 2 (Unaudited) ...... 32
Schedule 2A - Schedule of Operating Revenue by Source (Unaudited) ...... 33
Schedule 2B - Schedule of Operating Expense by Object (Unaudited) ...... 34
Schedule 2C - Operating Expense by Function, Program and Object (Unaudited) ...... 35
Schedule of Special Purpose Operations - Schedule 3 (Unaudited) ...... 37
Schedule 3A - Changes in Special Purpose Funds and Expense by Object (Unaudited) ...... 38
Schedule of Capital Operations - Schedule 4 (Unaudited) ...... 41
Schedule 4A - Tangible Capital Assets (Unaudited) ...... 42
Schedule 4B - Tangible Capital Assets - Work in Progress (Unaudited) ...... 43
Schedule 4C - Deferred Capital Revenue (Unaudited) ...... 44
Schedule 4D - Changes in Unspent Deferred Capital Revenue (Unaudited) ...... 45
September 25, 2019 11:03 Page 56 of 154 Page 57 of 154 KPMG LLP PO Box 10426 777 Dunsmuir Street Vancouver BC V7Y 1K3 Canada Telephone (604) 691-3000 Fax (604) 691-3031
INDEPENDENT AUDITORS’ REPORT
To the Board of Education of the School District No. 43 (Coquitlam) To the Minister of Education, Province of British Columbia
Opinion We have audited the financial statements of School District No. 43 (Coquitlam) (the Entity), which comprise:
The statement of financial position as at June 30, 2019 the statement of operations for the year then ended the statement of changes in net financial assets (debt) for the year then ended
the statement of cash flows for the year then ended and notes to the financial statements, including a summary of significant accounting policies
(Hereinafter referred to as the “financial statements”). In our opinion, the accompanying financial statements are prepared, in all material respects, in accordance with the financial reporting provisions of Section 23.1 of the Budget Transparency and Accountability Act of the Province of British Columbia.
Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the “Auditors’ Responsibilities for the Audit of the Financial Statements” section of our auditors’ report. We are independent of the Entity in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Emphasis of Matter – Financial Reporting Framework We draw attention to note 2 to the financial statements which describes the applicable financial reporting framework and the significant differences between the financial reporting framework and Canadian public sector accounting standards. Our opinion is not modified in respect of this matter.
2 KPMG LLP is a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. KPMG Canada provides services to KPMG LLP. Page 58 of 154 School District No. 43 (Coquitlam) Page 3
Other Information Management is responsible for the other information. Other information comprises:
Unaudited Schedules 1 - 4 attached to the audited financial statements; and Information, other than the financial statements and the auditors’ report thereon, included in the Financial Statement Discussion and Analysis document. Our opinion on the financial statements does not cover the other information and we do not and will not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information identified above and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. We obtained the Information, other than the financial statements and the auditors’ report thereon, included in the Financial Statement Discussion and Analysis document as at the date of this auditors’ report. If, based on the work we have performed on this other information, we conclude that there is a material misstatement of this other information, we are required to report that fact in the auditors’ report.
We have nothing to report in this regard.
Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation of the financial statements in accordance with the financial reporting provisions of Section 23.1 of the Budget and Transparency and Accountability Act of the Province of British Columbia and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Entity’s ability to continue as a going concern, disclosing as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Entity or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Entity’s financial reporting process.
Auditors’ Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists.
Page 59 of 154 School District No. 43 (Coquitlam) Page 4
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit 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.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors’ report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors’ report. However, future events or conditions may cause the Entity to cease to continue as a going concern.
Communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Chartered Professional Accountants
Vancouver, Canada September 24, 2019
Page 60 of 154 Page 61 of 154 School District No. 43 (Coquitlam) Statement 2 Statement of Operations Year Ended June 30, 2019
2019 2019 2018 Budget Actual Actual (Note 20) $ $ $ Revenues Provincial Grants Ministry of Education 310,809,093 310,881,807 299,703,664 Other 52,072 51,072 52,901 Federal Grants 2,905,080 2,957,582 2,699,451 Tuition 33,826,490 36,585,021 37,880,755 Other Revenue 13,902,202 14,531,084 14,148,995 Rentals and Leases 2,220,375 2,475,124 2,196,232 Investment Income 2,765,000 3,914,963 3,088,382 Amortization of Deferred Capital Revenue 12,500,000 11,927,080 11,419,270 Total Revenue 378,980,312 383,323,733 371,189,650
Expenses Instruction 309,692,755 306,869,455 294,836,224 District Administration 18,049,592 17,818,524 23,148,350 Operations and Maintenance 50,160,037 49,880,621 46,068,520 Transportation and Housing 478,873 437,092 476,567 Total Expense 378,381,257 375,005,692 364,529,661
Surplus (Deficit) for the year 599,055 8,318,041 6,659,989
Accumulated Surplus (Deficit) from Operations, beginning of year 194,770,770 188,110,781
Accumulated Surplus (Deficit) from Operations, end of year 203,088,811 194,770,770
Version: 9233-8487-6505 Page 62 of 154 September 25, 2019 11:03 The accompanying notes are an integral part of these financial statements. Page 6 School District No. 43 (Coquitlam) Statement 4 Statement of Changes in Net Financial Assets (Debt) Year Ended June 30, 2019
2019 2019 2018 Budget Actual Actual (Note 20) $ $ $
Surplus (Deficit) for the year 599,055 8,318,041 6,659,989
Effect of change in Tangible Capital Assets Acquisition of Tangible Capital Assets (28,950,000) (36,142,878) (44,217,744) Amortization of Tangible Capital Assets 14,800,000 15,367,462 14,381,901 Total Effect of change in Tangible Capital Assets (14,150,000) (20,775,416) (29,835,843)
Acquisition of Prepaid Expenses (624,216) (153,375) Use of Prepaid Expenses 153,375 211,730 Total Effect of change in Other Non-Financial Assets - (470,841) 58,355
(Increase) Decrease in Net Financial Assets (Debt), before Net Remeasurement Gains (Losses) (13,550,945) (12,928,216) (23,117,499)
Net Remeasurement Gains (Losses)
(Increase) Decrease in Net Financial Assets (Debt) (12,928,216) (23,117,499)
Net Financial Assets (Debt), beginning of year (326,973,057) (303,855,558)
Net Financial Assets (Debt), end of year (339,901,273) (326,973,057)
Version: 9233-8487-6505 Page 63 of 154 September 25, 2019 11:03 The accompanying notes are an integral part of these financial statements. Page 7 School District No. 43 (Coquitlam) Statement 5 Statement of Cash Flows Year Ended June 30, 2019 2019 2018 Actual Actual
$ $ Operating Transactions Surplus (Deficit) for the year 8,318,041 6,659,989 Changes in Non-Cash Working Capital Decrease (Increase) Accounts Receivable 4,015,692 (1,365,924) Prepaid Expenses (470,841) 58,355 Increase (Decrease) Accounts Payable and Accrued Liabilities (18,647,639) 19,254,414 Unearned Revenue 301,006 1,054,491 Deferred Revenue 779,719 453,344 Employee Future Benefits 2,691,833 (5,480,954) Other Liabilities 1,096,084 574,597 Amortization of Tangible Capital Assets 15,367,462 14,381,901 Amortization of Deferred Capital Revenue (11,927,080) (11,419,270) Total Operating Transactions 1,524,277 24,170,943
Capital Transactions Tangible Capital Assets Purchased (8,494,525) (7,279,146) Tangible Capital Assets -WIP Purchased (27,648,353) (36,938,598) Total Capital Transactions (36,142,878) (44,217,744)
Financing Transactions Capital Revenue Received 30,516,687 39,651,766 Capital Lease Repayment (5,957) (5,246) Total Financing Transactions 30,510,730 39,646,520
Investing Transactions Proceeds on Disposal of Portfolio Investments 2,995,000 - Total Investing Transactions 2,995,000 -
Net Increase (Decrease) in Cash and Cash Equivalents (1,112,871) 19,599,719
Cash and Cash Equivalents, beginning of year 173,678,123 154,078,404
Cash and Cash Equivalents, end of year 172,565,252 173,678,123
Cash and Cash Equivalents, end of year, is made up of: Cash 172,565,252 173,678,123 172,565,252 173,678,123
Version: 9233-8487-6505 Page 64 of 154 September 25, 2019 11:03 The accompanying notes are an integral part of these financial statements. Page 8 NOTE 1 AUTHORITY AND PURPOSE
The School District, established on July 1, 1946 operates under the authority of the School Act of British Columbia as a corporation under the name of “The Board of Education of School District No. 43 (Coquitlam)”, and operates as “School District No. 43 (Coquitlam)”. A board of education (“Board”) which is elected for a four year term governs the School District. The School District provides educational programs to students enrolled in schools in the district and is principally funded by the Province of British Columbia through the Ministry of Education. School District No. 43 (Coquitlam) is exempt from federal and provincial corporate income taxes.
NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a) Basis of Accounting
These financial statements have been prepared in accordance with Section 23.1 of the Budget Transparency and Accountability Act of the Province of British Columbia supplemented by Regulations 257/2010 and 198/2011 issued by the Province of British Columbia Treasury Board. The Budget Transparency and Accountability Act requires that the financial statements be prepared in accordance with the set of standards and guidelines that comprise generally accepted accounting principles for senior governments in Canada, or if the Treasury Board makes a regulation, the set of standards and guidelines that comprise generally accepted accounting principles for senior governments in Canada as modified by the alternate standard or guideline or part thereof adopted in the regulation. Regulation 257/2010 requires all tax-payer supported organizations in the Schools, Universities, Colleges and Hospitals sectors to adopt Canadian public sector accounting standards without any PS4200 elections effective their first fiscal year commencing after January 1, 2012. Regulation 198/2011 requires that restricted contributions received or receivable for acquiring or developing a depreciable tangible capital asset or contributions in the form of a depreciable tangible capital asset are to be deferred and recognized in revenue at the same rate that amortization of the related tangible capital asset is recorded.
For British Columbia tax-payer supported organizations, these contributions include government transfers and externally restricted contributions. The accounting policy requirements under Regulation 198/2011 are significantly different from the requirements of Canadian public sector accounting standards which requires that; • government transfers, which do not contain a stipulation that creates a liability, be recognized as revenue by the recipient when approved by the transferor and the eligibility criteria have been met in accordance with public sector accounting standard PS3410; and • externally restricted contributions be recognized as revenue in the period in which the resources are used for the purpose or purposes specified in accordance with public sector accounting standard PS3100. As a result, revenue recognized in the statement of operations and certain related deferred capital revenue would be recorded differently under Canadian Public Sector Accounting Standards.
Page 65 of 154 NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) b) Basis of Consolidation These financial statements reflect the assets, liabilities, revenues, and expenses of the reporting entity, which is comprised of all controlled entities. Inter-departmental balances and organizational transactions have been eliminated. The School District does not control any significant external entities and accordingly no entities have been consolidated with the financial statements.
The School District does not administer any trust activities on behalf of external parties. c) Cash and Cash Equivalents
Cash and cash equivalents include cash and highly liquid securities that are readily convertible to known amounts of cash and that are subject to an insignificant risk of change in value. These cash equivalents generally have a maturity of three months or less at acquisition and are held for the purpose of meeting short- term cash commitments rather than for investing. d) Accounts Receivable Accounts receivable are measured at amortized cost and shown net of allowance for doubtful accounts. e) Portfolio Investments The School District has investments in GIC’s and bonds that have a maturity of greater than 3 months at the time of acquisition. GIC’s and bonds not quoted in an active market are reported at amortized cost less of impairment, if applicable. Impairment is defined as a loss in value of a portfolio investment that is other than a temporary decline and is included in the Statement of Operations. f) Unearned Revenue Unearned revenue includes tuition fees received for courses to be delivered in future periods and receipt of proceeds for services or products to be delivered in a future period. Revenue will be recognized in that future period when the services or products are provided.
Page 66 of 154 NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) g) Deferred Revenue and Deferred Capital Revenue Deferred revenue includes contributions received with stipulations that meet the description of restricted contributions in the Restricted Contributions Regulation 198/2011 issued by Treasury Board. When restrictions are met, deferred revenue is recognized as revenue in the fiscal year in a manner consistent with the circumstances and evidence used to support the initial recognition of the contributions received as a liability as detailed in Note 2(o).
Funding received for the acquisition of depreciable tangible capital assets is recorded as deferred capital revenue and amortized over the life of the asset acquired as revenue in the statement of operations. This accounting treatment is not consistent with the requirements of Canadian public sector accounting standards which require that government transfers be recognized as revenue when approved by the transferor and eligibility criteria have been met unless the transfer contains a stipulation that creates a liability in which case the transfer is recognized as revenue over the period that the liability is extinguished.
h) Employee Future Benefits i. Post-employment benefits
The School District provides certain post-employment benefits including accumulated sick leave, accumulated vacation pay, overtime, death benefits, early retirement, and severance/retirement allowances for certain employees pursuant to certain contracts and union agreements.
The School District accrues its obligations and related costs including both vested and non-vested benefits under employee future benefit plans. The future benefits cost is actuarially determined using the projected unit credit method pro-rated on service and using management’s best estimate of expected salary escalation, termination and retirement rates and mortality. The discount rate used to measure obligations is based on the cost of borrowing except as per the election described in Note 9 Employee Future Benefits.
The cumulative unrecognized actuarial gains and losses are amortized over the expected average remaining service lifetime (EARSL) of active employees covered under the plan. The most recent actuarial valuation of the obligation was performed at March 31, 2019 and projected to March 31, 2022. The next valuation will be performed at March 31, 2022 for use at June 30, 2022. For the purposes of determining the financial position of the plans and the employee future benefit costs, a measurement date of March 31 was adopted for all periods subsequent to July 1, 2004.
The School District provides for non-teaching employees a defined benefit plan, including health and dental premiums during retirement. The plan was closed to new enrollees effective December 31, 2017. An actuarial valuation is conducted every three years. The most recent valuation of the obligation was performed at December 31, 2016 and projected for use at June 30, 2019.
Page 67 of 154 NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) h) Employee Future Benefits (continued)
ii. Pension Plans The School District and its non-teaching employees make contributions to the Non-Teaching Pension Plan of School District 43, (Coquitlam). Effective January 1, 2018 this plan was closed to new enrollees. An actuarial valuation is conducted every three years. The most recent valuation of the obligation was performed at December 31, 2018 and projected for use at June 30, 2019. See Note 9 for additional details of this transaction. Assets and obligations are separated and costs are accrued. The School District and its teaching employees make contributions to the Teachers’ Pension Plan and Municipal Pension Plan. The plans are multi-employer plan where assets and obligations are not separated. The costs are expensed as incurred.
i) Environmental Remediation Costs
Liabilities are recognized for statutory, contractual or legal obligations associated with the retirement of tangible capital assets when those obligations result from the acquisition, construction, development or normal operation of the assets. The obligations are measured initially at fair value, determined using present value methodology, and the resulting costs capitalized into the carrying amounts of the related tangible capital asset. In subsequent periods, the liability is adjusted for accretion and any changes in the amount or timing of the underlying future cash flows. The capitalized asset retirement cost is amortized on the same basis as the related asset and accretion expense is included in the Statement of Operations. j) Liability for Contaminated Sites
Contaminated sites are a result of contamination being introduced into air, soil, water or sediment of a chemical, organic or radioactive material or live organism that exceeds an environmental standard. The liability is recorded net of any expected recoveries. A liability for remediation of contaminated sites is recognized when a site is not in productive use and all the following criteria are met: • an environmental standard exists; • contamination exceeds the environmental standard; • the School District: o is directly responsible; or o accepts responsibility; • it is expected that future economic benefits will be given up; and • a reasonable estimate of the amount can be made. The liability is recognized as management’s estimate of the cost of post-remediation including operation, maintenance and monitoring that are an integral part of the remediation strategy for a contaminated site.
Page 68 of 154 NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) k) Tangible Capital Assets The following criteria apply: • Tangible capital assets acquired or constructed are recorded at cost which includes amounts that are directly related to the acquisition, design, construction, development, improvement or betterment of the assets. Cost also includes overhead directly attributable to construction as well as interest costs that are directly attributable to the acquisition or construction of the asset. • Donated tangible capital assets are recorded at their fair market value on the date of donation, except in circumstances where fair value cannot be reasonably determined, which are then recognized at nominal value. Transfers of capital assets from related parties are recorded at carrying value. • Work-in-progress is recorded as an acquisition to the applicable asset class at substantial completion. • Tangible capital assets are written down to residual value when conditions indicate they no longer contribute to the ability of the School District to provide services or when the value of future economic benefits associated with the sites and buildings are less than their net book value. The write-downs are accounted for as expenses in the Statement of Operations. • Buildings that are demolished or destroyed are written-off. • Works of art, historic assets and other intangible assets are not recorded as assets in these financial statements. • The cost, less residual value, of tangible capital assets (excluding sites), is amortized on a straight-line basis over the estimated useful life of the asset. It is management’s responsibility to determine the appropriate useful lives for tangible capital assets. These useful lives are reviewed on a regular basis or if significant events initiate the need to revise. Estimated useful life is as follows:
Buildings 40 years Furniture & Equipment 10 years Vehicles 10 years Computer Hardware 5 years l) Capital Leases Leases that, from the point of view of the lessee, transfer substantially all the benefits and risks incident to ownership of the property to the School District are considered capital leases. These are accounted for as an asset and an obligation. Capital lease obligations are recorded at the present value of the minimum lease payments excluding executor costs, e.g., insurance, maintenance costs, etc. The discount rate used to determine the present value of the lease payments is the lower of the School District’s rate for incremental borrowing or the interest rate implicit in the lease. All other leases are accounted for as operating leases and the related payments are charged to expenses as incurred. m) Prepaid Expenses
Materials, supplies and services held for use by the School District in the following fiscal year are included as a prepaid expense and stated at acquisition cost. Such items are charged to expense over the periods expected to benefit from it.
Page 69 of 154 NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) n) Funds and Reserves Certain amounts, as approved by the Board are set aside in accumulated surplus for future operating and capital purposes. Transfers to and from funds and reserves are an adjustment to the respective fund when approved. (See Note 14 – Interfund Transfers and Note 23 – Internally Restricted Surplus). o) Revenue Recognition Revenues are recognized on an accrual basis in the period in which the transactions or events occurred that gave rise to the revenues, the amounts are considered to be collectible and can be reasonably estimated. Contributions received or where eligibility criteria have been met are recognized as revenue except where the contribution meets the criteria for deferral as described below. Eligibility criteria are the criteria that the School District has to meet in order to receive the contributions including authorization by the transferring government. For contributions subject to a legislative or contractual stipulation or restriction as to their use, revenue is recognized as follows: • Non-capital contributions for specific purposes are recorded as deferred revenue and recognized as revenue in the year related expenses are incurred, • Contributions restricted for site acquisitions are recorded as revenue when the sites are purchased, and • Contributions restricted for tangible capital assets acquisitions other than sites are recorded as deferred capital revenue and amortized over the useful life of the related assets.
Donated tangible capital assets other than sites are recorded at fair market value and amortized over the useful life of the assets. Donated sites are recorded as revenue at fair market value when received or receivable.
The accounting treatment for restricted contributions is not consistent with the requirements of Canadian public sector accounting standards which require that government transfers be recognized as revenue when approved by the transferor and eligibility criteria have been met unless the transfer contains a stipulation that meets the criteria for liability recognition in which case the transfer is recognized as revenue over the period that the liability is extinguished. Revenue related to fees or services received in advance of the fee being earned or the service is performed is deferred and recognized when the fee is earned or service performed. Investment income is reported in the period earned. When required by the funding party or related Act, investment income earned on deferred revenue is added to the deferred revenue balance.
Page 70 of 154 NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) p) Expenditures Expenses are reported on an accrual basis. The cost of all goods consumed and services received during the year is expensed.
Categories of Salaries • Principals, Vice-Principals, and Directors of Instruction employed under an administrative officer contract are categorized as Principals and Vice-Principals. • Superintendents, Assistant Superintendents, Secretary-Treasurers, Trustees and other employees excluded from union contracts are categorized as Other Professionals.
Allocation of Costs • Operating expenses are reported by function, program, and object. Whenever possible, expenditures are determined by actual identification. Additional costs pertaining to specific instructional programs, such as special and aboriginal education, are allocated to these programs. All other costs are allocated to related programs. • Actual salaries of personnel assigned to two or more functions or programs are allocated based on the time spent in each function and program. School-based clerical salaries are allocated to school administration and partially to other programs to which they may be assigned. Principals and Vice- Principals salaries are allocated to school administration and may be partially allocated to other programs to recognize their other responsibilities. • Employee benefits and allowances are allocated to the same programs, and in the same proportions, as the individual’s salary. • Supplies and services are allocated based on actual program identification. q) Endowment Contributions
Endowment contributions are reported as revenue on the Statement of Operations when received. Investment income earned on endowment principal is recorded as deferred revenue if it meets the definition of a liability and is recognized as revenue in the year related expenses (disbursements) are incurred. If the investment income earned does not meet the definition of a liability, it is recognized as revenue in the year it is earned. Endowment assets are reported as restricted non-financial assets on the Statement of Financial Position. r) Financial Instruments
A contract establishing a financial instrument creates, at its inception, rights and obligations to receive or deliver economic benefits. The financial assets and financial liabilities portray these rights and obligations in the financial statements. The School District recognizes a financial instrument when it becomes a party to a financial instrument contract.
Financial instruments consist of cash and cash equivalents, accounts receivable, portfolio investments, accounts payable and accrued liabilities, and capital lease obligations.
Page 71 of 154 NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) r) Financial Instruments (continued) Except for portfolio investments in equity instruments quoted in an active market that are recorded at fair value, all financial assets and liabilities are recorded at cost or amortized cost and the associated transactions costs are added to the carrying value of these investments upon initial recognition. Transactions costs are incremental costs directly attributable to the acquisition or issue of a financial asset or a financial liability. Unrealized gains and losses from changes in the fair value of financial instruments are recorded at fair value and recognized in the statement of remeasurement gains and losses. Upon settlement, the cumulative gain or loss is reclassified from the statement of remeasurement gains and losses and recognized in the statement of operations. Interest and dividends attributable to financial instruments are reported in the statement of operations.
All financial assets except derivatives are tested annually for impairment. When financial assets are impaired, impairment losses are recorded in the statement of operations. A write-down of a portfolio investment to reflect a loss in value is not reversed for a subsequent increase in value. For financial instruments measured using amortized cost, the effective interest rate method is used to determine interest revenue or expense. s) Measurement Uncertainty Preparation of financial statements in accordance with the basis of accounting described in note 2a) requires management to make estimates and assumptions that impact reported amounts of assets and liabilities at the date of the financial statements and revenues and expenses during the reporting periods. Significant areas requiring the use of management estimates relate to the potential impairment of assets, liabilities for contaminated sites, rates for amortization and estimated employee future benefits. Actual results could differ from those estimates.
NOTE 3 ACCOUNTS RECEIVABLE – OTHER RECEIVABLES
2019 2018 Benefit Deposit Allowances $1,326,113 $1,954,703 Federal Grants 914,818 830,246 GST Input Tax Credit 266,087 414,904 Interest Income 170,982 190,802 Capital due from third parties 696,916 273,894 Other receivables 905,678 422,065 Allowance for doubtful accounts (65,000) (65,000) Total Other Receivables $4,215,594 $4,021,614
Page 72 of 154 NOTE 4 PORTFOLIO INVESTMENTS 2019 2018 Guaranteed investment certificates (GIC’s) $9,000,000 $10,000,000 Bonds - 1,995,000 Total Portfolio Investments $9,000,000 $11,995,000
$9,000,000 matures over the next two years with yields between 2.10% and 2.22%.
NOTE 5 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES – OTHER
2019 2018 Trade Payables $13,480,411 $16,641,978 Pension Payable 453,175 17,206,681 Salary & Benefits Payable 22,024,167 20,756,733 Balance - Accounts Payable & Accrued Liabilities $35,957,753 $54,605,392
Environmental Remediation Costs (Note 21) $ 2,974,489 $ 2,672,705 Accrued Vacation Pay 5,508,745 4,455,416 Other 402,979 662,008 Balance - Total Other Liabilities $ 8,886,213 $ 7,790,129 Total Accounts Payable and Accrued Liabilities $44,843,966 $62,395,521
NOTE 6 UNEARNED REVENUE 2019 2018 Balance, beginning of year $29,792,595 $28,738,104 Tuition fees received 36,886,027 38,935,246 Tuition fees recognized (36,585,021) (37,880,755) Balance, end of year $30,093,601 $29,792,595
NOTE 7 DEFERRED REVENUE
Deferred revenue includes unspent grants and contributions received that meet the description of a restricted contribution in the Restricted Contributions Regulation 198/2011 issued by Treasury Board, i.e., the stipulations associated with those grants and contributions have not yet been fulfilled. 2019 2018 Balance, beginning of year $11,784,783 $11,331,439 Increases: Provincial grants 31,513,179 28,785,092 Other 17,147,502 16,489,378 Investment income 96,071 70,096 48,756,752 45,344,566 Decreases: Revenue recognized (47,977,033) (44,891,222)
Balance, end of year $12,564,502 $11,784,783
Page 73 of 154 NOTE 8 DEFERRED CAPITAL REVENUE
Deferred capital revenue includes grants and contributions received that are restricted by the contributor for the acquisition of tangible capital assets that meet the description of a restricted contribution in the Restricted Contributions Regulation 198/2011 issued by Treasury Board. Once spent, the contributions are amortized into revenue over the life of the asset acquired. 2019 2018 Deferred capital revenue subject to amortization Balance, beginning of year $266,522,906 $270,220,212 Increases: Capital additions 4,353,130 4,528,665 Transfer from work in progress 49,337,696 3,193,299 53,690,826 7,721,964 Decreases: Amortization 11,927,080 11,419,270
Net change for the year 41,763,746 (3,697,306)
Balance, end of year $308,286,652 $266,522,906
Deferred capital revenue - Work in Progress Balance, beginning of year $113,944,921 $81,494,084 Increases: Transfers from deferred capital contributions 27,024,740 35,644,136 Decrease: Transfer to deferred capital contribution subject to amortization (49,337,696) (3,193,299) Net change for the year (22,312,956) 32,450,837
Balance, end of year $ 91,631,965 $113,944,921
Unspent deferred capital revenue $ 9,603,125 $ 10,464,308
Total deferred capital revenue balance, end of year $409,521,742 $390,932,135
NOTE 9 EMPLOYEE FUTURE BENEFITS
Employee future benefit plan obligations consist of three plans as summarized. 2019 2018 Employee future benefit plans (a) $33,034,949 $30,773,116 Non-Teaching pension plan (asset) (b) (16,419,000) (16,924,000) Non-Teaching retirement benefit plan (c) 14,379,000 14,454,000
Total Employee Future Benefits $30,994,949 $28,303,116
Page 74 of 154 NOTE 9 EMPLOYEE FUTURE BENEFITS (continued) a) Employee Future Benefit Plans Benefits include vested sick leave, early retirement incentive, retirement/severance, vacation, overtime and death benefits. Funding is provided when the benefits are paid and accordingly, there are no plan assets. Although no plan assets are uniquely identified, the School District has provided for the payment of these benefits.
2019 2018 Reconciliation of accrued benefit obligation: Accrued benefit obligation – April 1 $29,449,718 $28,380,811 Service cost 2,230,138 1,953,480 Interest cost 842,586 807,866 Benefits payments (831,853) (793,827) Actuarial (gain) / loss 772,411 (898,612) Accrued benefit obligation – March 31 $32,463,000 $29,449,718
Reconciliation of funded status at end of fiscal year: Accrued benefit obligation – March 31 $32,463,000 $29,449,718 Funded status – surplus / (deficit) $(32,463,000) $(29,449,718) Employer contributions after measurement date 242,199 147,016 Benefit expense after measurement date (823,175) (768,181) Unamortized net actuarial (gain) / loss 9,026 (702,233) Accrued benefit asset / (liability) – June 30 $(33,034,949) $(30,773,116)
Reconciliation of change in accrued benefit liability: Accrued benefit liability – July 1 $30,773,116 $28,446,510 Net expense for the year 3,188,870 2,981,298 Employer contributions (927,037) (654,692) Accrued benefit liability – June 30 $33,034,949 $30,773,116
Components of net benefit expense: Service Cost $2,286,010 $2,022,644 Interest Cost 841,708 816,546 Amortization of net actuarial loss 61,152 142,108 Net benefit expense $3,188,870 $2,981,298
The significant actuarial assumptions adopted for measuring the School District’s accrued benefit obligations other than in respect of certain post-retirement benefits for non-teaching employees are: 2019 2018 Discount rate – April 1 2.75% 2.75% Discount rate – March 31 2.50% 2.75% Long term salary growth – April 1 2.50% + seniority 2.50% + seniority Long term salary growth – March 31 2.50% + seniority 2.50% + seniority EARSL – March 31 11.3 years 11.1 years
Page 75 of 154 NOTE 9 EMPLOYEE FUTURE BENEFITS (continued)
b) Non-Teaching Pension Plan On December 15, 2017 the School District and CUPE Local 561 entered into an agreement to permit the closing of the Non-Teaching Pension Plan subject to a successful application process to join the Municipal Pension Plan (MPP) and transfer existing active employees and their past service history. On June 21, 2018 the MPP Board accepted the application with an effective date of January 1, 2018. The completion of the transfer of Non-Teaching Pension Plan assets and liabilities occurred in October 2018. Retirees prior to January 1, 2018, deferred members, and plan members on a leave of absence remain in the NTPP plan. When Plan members return from their leave of absence to active school district employment, they will be transferred into the MPP.
An actuarial valuation of the Retirement Plan for Non-Teaching Employees is conducted every 3 years. The actuarial valuation performed as at December 31, 2016 indicated a funding surplus of $7.1 million and a deficit on a solvency basis of $48.7 million. This valuation was filed with the regulator in September 2017. The next actuarial valuation of the Plan will occur at December 31, 2018 and the valuation will be filed with the regulator in September 2019.
The School District has obtained from a Canadian financial institution an unsecured letter of credit (LOC) in the maximum amount of $30 million. This Letter of Credit expires on October 20, 2019 and the School District intends to apply to extend the LOC for a further year. Subsequent interest payments will be made into a Solvency Reserve Account (SRA) of the School District.
On October 24, 2016, the Province issued OIC 751 which provides for an extension of the solvency deficiency payment period from 5 to 10 years to all pension plans. The School District intends to rely on this OIC with respect to the solvency deficiency arising from the December 31, 2016 actuarial valuation that is in excess of the LOC. Annual payments will be made into the SRA.
The School District made payments of $5,732,855 (2018 - $7,532,493) during the year into the SRA on a solvency deficiency basis which results in increased going concern funding surplus. These payments have been restricted and reflected in the financial statements as the Pension Stabilization Account.
Page 76 of 154 NOTE 9 EMPLOYEE FUTURE BENEFITS (continued)
b) Non-Teaching Pension Plan (continued) 2019 2018 Reconciliation of accrued benefit obligation: Accrued benefit obligation – Beginning of Year $97,158,000 $159,826,000 Service cost 1,752,000 5,590,000 Interest cost 5,219,000 8,286,000 Transfers into the plan - 90,000 Benefit payments (9,493,000) (9,659,000) Obligation increase/(decrease) due to MPP settlement - (66,383,000) Past Service cost increase (decrease) 6,131,000 - Actuarial (gains)/losses 4,785,000 (592,000) Accrued benefit obligation – end of year $105,552,000 $97,158,000
Reconciliation of funded status at end of fiscal year: Accrued benefit obligation – March 31st $(105,552,000) $(97,158,000) Market value of plan assets – March 31st 117,662,000 110,368,000 Funded status – surplus / (deficit) $12,110,000 $13,210,000
Funded status – surplus / (deficit) $12,110,000 $13,210,000 Net change in 2nd quarter expenses 988,000 4,863,000 Unamortized net actuarial (gain) / loss 10,046,000 (1,149,000) Valuation Allowance (6,725,000) - Accrued benefit asset / (liability) – June 30th $16,419,000 $16,924,000
Service cost, net of employee’s contributions $(96,000) $3,347,000 Recognition of expected settlement loss 6,664,000 4,065,000 Interest cost 5,219,000 8,286,000 Actual return on plan assets (6,039,000) (8,923,000) Actuarial (gains) / losses 1,121,000 (33,000) Impact of valuation allowance 6,725,000 - Defined benefit costs recognized $13,594,000 $6,742,000
Change in plan assets: Market value – beginning of year $110,368,000 $169,629,000 Actual return on plan assets 4,639,000 11,384,000 Expected asset transfer to MPP (6,664,000) (71,295,000) Employer’s contributions 17,692,000 8,078,000 Employee’s contributions 1,120,000 2,231,000 Benefits paid (9,493,000) (9,659,000) Market value – end of year $117,662,000 $110,368,000
Plan assets at end of year consist of: Equity securities 43% 51% Debt securities 38% 35% Mortgages 6% 4% Real estate 13% 10% 100% 100%
Discount Rate 4.90% 5.25% Expected long-term rate of return on plan assets 4.90% 5.25% Rate of compensation increase 2.50% 2.50% EARSL 25.1 years 25.1 years
Page 77 of 154 NOTE 9 EMPLOYEE FUTURE BENEFITS (continued) c) Post-Retirement Health and Dental Benefits (Non-Pension Benefits)
In addition to the Retirement for Non-Teaching Employees, there is also a non-pension benefit obligation that represents the Board’s share of premiums payable in respect of current and future retirees for Medical, Extended Health Benefits, and Dental Benefits for non-teaching staff only. Effective December 31, 2017, this Plan was closed to new enrollees. As at June 30, 2019 no funds have been internally designated to fund this liability. 2019 2018 Reconciliation of accrued benefit obligation: Accrued benefit obligation – April 1st $11,047,000 $15,398,000 Service Cost - - Interest Cost 296,000 414,000 Benefit payments (564,000) (658,000) Curtailment (decrease in obligations) - (1,694,000) Actuarial (gains)/losses - (2,413,000) Accrued benefit obligation – March 31st $10,779,000 $11,047,000
Reconciliation of funded status at end of fiscal year: Accrued benefit obligation – March 31st $(10,779,000) $(11,047,000) Funded status – surplus / (deficit) $(10,779,000) $(11,047,000)
Funded status – surplus / (deficit) $(10,779,000) $(11,047,000) Net change in 2nd quarter expenses 70.000 54,000 Unamortized net actuarial (gain) / loss (3,670,000) (3,461,000) Accrued benefit asset / (liability) – June 30th $(14,379,000) $(14,454,000)
Current service cost – net of employee’s contributions $(30,000) $(434,000) Interest cost 296,000 414,000 Recognition of curtailment gain - (2,108,000) Amortize actuarial (gains) / losses 209,000 373,000 Defined benefit costs recognized $475,000 $(1,755,000)
______2019 _____ 2018 Discount Rate 2.50% 2.75% Expected long-term rate of return N/A N/A on plan assets MSP 0% per year 0% per year Dental 4.00% per year 4.00% per year Extended Health 7.5% per year for two years 7.5% per year for three then grading down to 4.5% in years then grading down to 0.25% decrements. 4.5% in 0.25% decrements. Estimated annual claim cost MSP Premium costs – couple $900 $900 MSP Premium costs - single $450 $450 Extended Health – couple $1,494 $1,563 Extended Health - single $747 $781 Dental – couple $893 $907 Dental – single $447 $454
EARSL 18.2 years 18.2 years
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NOTE 10 EMPLOYEE PENSION PLANS
The School District and its employees contribute to the Teachers’ Pension Plan and Municipal Pension Plan (jointly trusteed pension plans). The board of trustees for this plan representing plan members and employers are responsible for administering the pension plan including investing assets and administrating benefits. These plans are multi-employer defined benefit pension plans. Basic pension benefits are based on a formula. As December 31, 2018, the Teachers’ Pension Plan has about 48,000 active members and approximately 38,500 retired members. As of December 31, 2018, the Municipal Pension Plan has about 200,000 active members, including approximately 24,000 from School Districts. Every three years, an actuarial valuation is performed to assess the financial position of the plans and the adequacy of plan funding. The actuary determines an appropriate combined employer and member contribution rate to fund the plans. The actuary’s calculated contribution rate is based on the entry-age normal cost method, which produces the long-term rate of member and employer contributions sufficient to provide benefits for average future entrants to the plans. This rate may be adjusted for the amortization of any actuarial funding surplus and will be adjusted for the amortization of any unfunded actuarial liability. The most recent actuarial valuation of the Teachers’ Pension Plan as at December 31, 2017 indicated a $1,656 million surplus for basic pension benefits on a going concern basis. As a result of the 2017 basic account actuarial valuation surplus, plan enhancements and contribution rate adjustments were made; the remaining $644,000 million surplus was transferred to the rate stabilization account.
The most recent actuarial valuation for the Municipal Pension Plan as at December 31, 2015, indicated a $2,224 million funding surplus for basic pension benefits on a going concern basis. As a result of the 2015 basic account actuarial valuation surplus and pursuant to the joint trustee agreement, $1,927 million was transferred to the rate stabilization account and $297 million of the surplus ensured the required contribution rate remained unchanged. The School District paid $24,608,264 for employer contributions to the plans in the year ended June 30, 2019. (2018 - $21,923,475) The next valuation for the Teachers’ Pension Plan will be as at December 31, 2020 with results available in 2021. The next valuation for the Municipal Pension Plan will be as at December 31, 2018 with results available in 2019. Employers participating in the plan record their pension expense as the amount of employer contributions made during the fiscal year (defined contribution pension plan accounting). This is because the plans record accrued liabilities and accrued assets for the plan in aggregate, resulting in no consistent and reliable basis for allocating the obligation, assets and cost to individual employers participating in the plans.
NOTE 11 CAPITAL LEASE OBLIGATIONS
The School District leases several assets under capital leases. The leases expired on various dates through to the end of Fiscal Year 2019. All capital leases provide for a transfer of ownership of the asset to the School District through a bargain purchase option, or after the last lease payment has been made. The School District has certain other leasing agreements with third parties; assets under these other agreements and respective liabilities are not material.
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NOTE 12 TANGIBLE CAPITAL ASSETS
Net Book Value: Net Book Value Net Book Value 2019 2018 Sites $112,508,685 $112,508,685 Buildings 419,819,600 400,942,820 Furniture & Equipment 1,804,344 1,249,245 Vehicles 279,595 373,885 Computer Hardware 7,953,644 6,515,817 $542,365,868 $521,590,452
June 30, 2019 Costs: Balance at June Additions Disposals Transfers Balance at 30, 2018 (WIP) June 30, 2019 Sites $112,508,685 $- $- $- $112,508,685 Buildings 526,450,585 4,246,827 - 50,686,047 581,383,459 Furniture & Equipment 4,539,587 662,269 825,708 399,896 4,776,044 Vehicles 942,903 - 211,243 - 731,660 Computer Hardware 8,945,299 3,585,429 573,997 - 11,956,731 $653,387,059 $8,494,525 $1,610,948 $51,085,943 $711,356,579 Work in progress 115,950,658 27,648,353 - (51,085,943) 92,513,068 $769,337,717 36,142,878 $1,610,948 - $803,869,647
Accumulated Amortization: Balance at June Additions Disposals Balance at 30, 2018 June 30, 2019 Buildings $241,458,423 $ 12,618,504 - $254,076,927 Furniture & Equipment 3,290,342 507,066 825,708 2,971,700 Vehicles 569,018 94,290 211,243 452,065 Computer Hardware 2,429,482 2,147,602 573,997 4,003,087 $247,747,265 $15,367,462 $1,610,948 $261,503,779
June 30, 2018 Costs: Balance at Additions Disposals Transfers Balance at June 30, 2017 (WIP) June 30, 2018 Sites $112,508,685 $- $- $- $112,508,685 Buildings 518,498,197 4,759,086 - 3,193,302 526,450,585 Furniture & Equipment 7,412,246 352,426 3,225,085 - 4,539,587 Vehicles 1,006,808 - 63,905 - 942,903 Computer Hardware 6,191,573 2,167,634 1,793,907 2,379,999 8,945,299 $645,617,509 $7,279,146 $5,082,897 $5,573,301 653,387,059 Work in progress 84,585,361 36,938,598 - (5,573,301) 115,950,658 $730,202,870 $44,217,744 $5,082,897 - $769,337,717
Accumulated Amortization: Balance at June 30, Additions Disposals Balance at 2017 June 30, 2018 Buildings $229,391,127 $12,067,296 - $241,458,423 Furniture & Equipment 5,756,581 758,846 3,225,085 3,290,342 Vehicles 532,242 100,681 63,905 569,018 Computer Hardware 2,768,311 1,455,078 1,793,907 2,429,482 $238,448,261 $14,381,901 $5,082,897 $247,747,265
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NOTE 12 TANGIBLE CAPITAL ASSETS (continued)
Included in Capital Assets is equipment under Capital Lease with a cost of $559,210 (2018 - $559,210) and accumulated amortization of $559,210 (2018 - $449,188).
NOTE 13 DISPOSAL OF SITES AND BUILDINGS
In 2018 the School District entered into a memorandum of understanding with the Municipality of Coquitlam to sell 1.2 acres of land adjacent Glen Elementary School in exchange for cash and services. The land disposal is pending the completion of a formal agreement. The transaction has not been included in the financial records of the School District in the current year.
NOTE 14 INTERFUND TRANSFERS Interfund transfers between the operating and capital funds for the year ended June 30, 2019 were $7,512,152 (2018 - $5,697,897) related to capital leases, information technology funding, and restricted funding for an Educational Learning Centre building.
NOTE 15 RELATED PARTY TRANSACTIONS The School District is related through common ownership to all Province of British Columbia ministries, agencies, school districts, health authorities, colleges, universities, and crown corporations. Transactions with these entities, unless disclosed separately, are considered to be in the normal course of operations and are recorded at the exchange amount.
NOTE 16 UNRECOGNIZED ASSETS The School District owns two land parcels obtained through crown grants that have been registered at the land title office with nil value. These assets have been identified as a) Parcel 029-541-875 (Sheffield/Partington Creek) and b) Parcel 29-267-781 (Marigold Elementary).
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NOTE 17 CONTRACTUAL OBLIGATIONS a) The School District has committed to capital expenditures to construct new facilities and upgrade current facilities. The outstanding capital commitments as at June 30, 2019 are $26,608,650 (2018 - $41,180,131). These contractual obligations will become liabilities in the future when the terms of the contracts are met. Disclosure relates to the unperformed portion of the contracts.
Funding approval for these committed projects has been received from the Ministry of Education. The expenditures will be funded from available Capital Funds, and the proceeds of new capital funding will be provided by the Ministry.
Contractual 2020 2021 2022 2022 Thereafter Total Obligation Banting $ 753,650 - - - - $753,650 Centennial 9,000,000 540,000 - - - 9,540,000 Irvine 200,000 180,000 - - - 380,000 Leigh 300,000 - - - - 300,000 Minnekhada 12,000,000 1,680,000 - - - 13,680,000 Moody Middle 1,600,000 200,000 - - - 1,800,000 Smiling Creek 155,000 - - - - 155,000
Total: $24,008,650 $2,600,000 - - - $26,608,650
b) The School District has no significant operating leases. c) The collective agreement between the School District and the Coquitlam Teachers’ Association allows teachers to elect to be paid over 12 months. As at June 30, 2019 the amount held by the School District and included in cash and accounts payable was $7,671,4350 (2018 - $7,025,468).
NOTE 18 CONTRACTUAL RIGHTS Contractual rights are rights to economic resources arising from contracts or agreements that will result in revenues and assets in the future. The School District’s contractual rights arise because of contracts entered into for the lease of closed schools. The following table summarizes the contractual rights of the School District for future assets: 2020 2021 2022 2023 Total Lincoln $240,918 - - - $240,918 Cedarbrook 110,905 - - - 110,905 Burquitlam 234,835 - - - 234,835 Future Lease Revenue $586,658 - - - $586,658
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NOTE 19 CONTINGENT LIABILITIES In the ordinary course of operations, the School District has legal proceedings brought against it and provisions have been included in liabilities where appropriate. It is the opinion of management that final determination of these claims will not have a material effect on the financial position or operations of the School District.
NOTE 20 BUDGET FIGURES
Budget figures included in the financial statements were approved by the Board through the adoption of an amended annual budget bylaw on February 5, 2018 and reflect more current estimates on student enrolment, revenues and expenditures.
Original Budget Amended Budget Change
Revenue
Provincial Grants Ministry of Education $302,253,971 $ 310,809,093 $8,555,122 Other 92,560 52,072 (40,488) Federal Grants 3,030,000 2,905,080 (124,920) Tuition 31,360,767 33,826,490 2,465,723 Other Revenue 13,928,433 13,902,202 (26,231) Rentals and Leases 1,960,375 2,220,375 260,000 Investment Income 2,365,000 2,765,000 400,000 Amortization of Deferred Capital Revenue 12,500,000 12,500,000 - Total Revenue $367,491,106 $ 378,980,312 $11,489,206
Expenses Instruction 308,944,158 309,692,755 748,597 District Administration 14,043,359 18,049,592 4,006,233 Operations and Maintenance 47,304,566 50,160,037 2,855,471 Transportation and Housing 480,500 478,873 (1,627) Debt Services 101 - (101) Total Expense $370,772,684 $ 378,381,257 $7,608,573
Prior Year Surplus Appropriation $4,141,905 $ 4,636,905 $495,000 Budgeted Surplus (Deficit) for the Year $860,327 $5,235,960 $ 4,375,633 Capital Fund Surplus (Deficit) $860,327 $5,235,960 $ 4,375,633 Budgeted Surplus (Deficit) for the year $860,327 $5,235,960 $ 4,375,633
Changes between the preliminary budget and the amended budget primarily result from: a) student enrolment and composition and the resulting grant revenue and staffing requirements; b) increased international education student enrolment, corresponding tuition revenues, and resulting staffing requirements; and c) transfers to the capital account.
Page 83 of 154 NOTE 21 ENVIRONMENTAL REMEDIATION COSTS
As at June 30, 2019 there is a liability of $2,974,489 (2018 - $2,672,705) related to environmental obligations. The associated environmental costs relate to the betterment of schools and are capitalized as part of the carrying value of the long-lived asset and subsequently amortized over the asset’s useful life. This amount is considered to approximate fair value of the liability as the School District is expected to complete the upgrades to the related schools within the next major maintenance cycle of three to five years. There may be additional environmental costs that cannot be estimated at this point in time.
NOTE 22 EXPENSE BY OBJECT 2019 2018 Salaries and benefits $315,168,872 $303,964,290 Services and supplies 44,469,358 46,183,470 Amortization 15,367,462 14,381,901 Total $375,005,692 $364,529,661
NOTE 23 INTERNALLY RESTRICTED FUNDS a) Operating Fund
The School District attributes a portion of the accumulated surplus to an internal operating fund and internally restricts a portion of the balance. The detail of the restricted operating surplus is as follows:
2019 2018 Indigenous Education $ 46,451 $ 126,265 Schools Carryforward 1,555,907 1,609,283 2018/19 Staffing Stabilization Provision - 4,141,905 2019/20 Staffing Stabilization Provision 4,141,905 4,141,905 2020/21 Staffing Stabilization Provision 3,121,293 1,425,886 2021/22 Staffing Stabilization Provision 1,206,615 - Business Systems Initiatives 600,000 - Recycling Initiative - 513,258 Facilities and Maintenance 1,013,554 2,662,098 Technology Initiatives 1,405,050 1,662,098 Contingency Reserve - 229,096 Total Internally Restricted Items $13,090,775 $16,511,794
b) Solvency Reserve Fund
As funding for the non-teaching pension plan is required to be performed on a going concern basis, the School District restricts a portion of its operating surplus in a pension solvency reserve account to meet future solvency funding requirements for the non-teaching pension plan as required by the Pension Benefits Standards Act. At June 30, 2019 $13,265,348 has been restricted. (2018 - $7,532,493).
Page 84 of 154 NOTE 23 INTERNALLY RESTRICTED FUNDS (continued) c) Capital Fund
The School District internally restricts a portion of its capital surplus in the local capital reserve account for future capital requirements including facility additions, capital improvements, and other capital infrastructure requirements. At June 30, 2019 $32,691,250 has been restricted. (2018 - $28,015,638).
NOTE 24 ECONOMIC DEPENDENCE
The operations of the School District are dependent on continued funding from the Ministry of Education and various governmental agencies to carry out its programs. These financial statements have been prepared on a going concern basis.
NOTE 25 RISK MANAGEMENT
The School District has exposure to the following risks from its use of financial instruments: credit risk, market risk and liquidity risk.
The Board ensures that the School District has identified its risks and ensures that management monitors and controls them.
(a) Credit risk: Credit risk is the risk of financial loss to an institution if a customer or counterparty to a financial instrument fails to meet its contractual obligations. Such risks arise principally from certain financial assets held consisting of cash, amounts receivable and investments.
The School District is exposed to credit risk in the event of non-performance by a borrower. This risk is mitigated as most amounts receivable are due from the Province and therefore, are collectible.
It is management’s opinion that the School District is not exposed to significant credit risk associated with its cash deposits and portfolio investments as they are placed in recognized British Columbia institutions and the School District invests solely in guaranteed investment certificates, term deposits, and bonds. Cash and cash equivalents consist of term deposits held with a chartered bank and the Provincial Central Deposit Program.
Page 85 of 154 NOTE 25 RISK MANAGEMENT (continued)
(b) Market risk: Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk is comprised of currency risk and interest rate risk.
Currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in the foreign exchange rates. It is management’s opinion that the School District is not exposed to significant currency risk, as amounts held and purchases made in foreign currency are insignificant.
Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in the market interest rates. The School District is exposed to interest rate risk through its investments. It is management’s opinion that the School District is not exposed to significant interest rate risk as they invest solely in guaranteed investment certificates, term deposits, and bonds that have a maturity date of no more than 5 years.
(c) Liquidity risk
Liquidity risk is the risk that the School District will not be able to meet its financial obligations as they become due.
The School District manages liquidity risk by continually monitoring actual and forecasted cash flows from operations and anticipated investing activities to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the School District’s reputation.
Risk Management and insurance services for all School Districts in British Columbia are provided by the Risk Management Branch of the Ministry of Finance.
NOTE 26 COMPARATIVE INFORMATION
Certain comparative information has been reclassified to conform with the financial statement presentation adopted for the current year.
Page 86 of 154 School District No. 43 (Coquitlam) Schedule 1 (Unaudited) Schedule of Changes in Accumulated Surplus (Deficit) by Fund Year Ended June 30, 2019 2019 2018 Operating Special Purpose Capital Actual Actual Fund Fund Fund $ $ $ $ $
Accumulated Surplus (Deficit), beginning of year 24,044,277 170,726,493 194,770,770 188,110,781
Changes for the year Surplus (Deficit) for the year 9,829,955 (1,511,914) 8,318,041 6,659,989 Interfund Transfers Tangible Capital Assets Purchased (4,141,395) 4,141,395 - Local Capital (3,370,757) 3,370,757 - Other (5,957) 5,957 - Net Changes for the year 2,311,846 - 6,006,195 8,318,041 6,659,989
Accumulated Surplus (Deficit), end of year - Statement 2 26,356,123 - 176,732,688 203,088,811 194,770,770
Version: 9233-8487-6505 Page 87 of 154 September 25, 2019 11:03 Page 31 School District No. 43 (Coquitlam) Schedule 2 (Unaudited) Schedule of Operating Operations Year Ended June 30, 2019 2019 2019 2018 Budget Actual Actual (Note 20) $ $ $ Revenues Provincial Grants Ministry of Education 278,607,110 279,375,296 270,380,642 Other 51,072 51,072 51,072 Tuition 33,826,490 36,585,021 37,880,755 Other Revenue 645,833 821,586 965,734 Rentals and Leases 1,540,375 1,825,738 1,644,713 Investment Income 1,965,000 2,791,208 2,735,417 Total Revenue 316,635,880 321,449,921 313,658,333
Expenses Instruction 262,617,946 260,032,045 251,084,625 District Administration 18,049,592 17,818,524 23,148,350 Operations and Maintenance 34,120,414 33,332,305 30,507,740 Transportation and Housing 478,873 437,092 476,567 Total Expense 315,266,825 311,619,966 305,217,282
Operating Surplus (Deficit) for the year 1,369,055 9,829,955 8,441,051
Budgeted Appropriation (Retirement) of Surplus (Deficit) 4,636,905
Net Transfers (to) from other funds Tangible Capital Assets Purchased (1,000,000) (4,141,395) (2,394,403) Local Capital (5,000,000) (3,370,757) (3,298,248) Other (5,960) (5,957) (5,246) Total Net Transfers (6,005,960) (7,518,109) (5,697,897)
Total Operating Surplus (Deficit), for the year - 2,311,846 2,743,154
Operating Surplus (Deficit), beginning of year 24,044,277 21,301,123
Operating Surplus (Deficit), end of year 26,356,123 24,044,277
Operating Surplus (Deficit), end of year Internally Restricted (Note 23 (a)) 13,090,775 16,511,784 Pension Stabilization Account (Note 23 (b)) 13,265,348 7,532,493 Total Operating Surplus (Deficit), end of year 26,356,123 24,044,277
Version: 9233-8487-6505 Page 88 of 154 September 25, 2019 11:03 Page 32 School District No. 43 (Coquitlam) Schedule 2A (Unaudited) Schedule of Operating Revenue by Source Year Ended June 30, 2019 2019 2019 2018 Budget Actual Actual (Note 20) $ $ $ Provincial Grants - Ministry of Education Operating Grant, Ministry of Education 276,108,687 275,865,582 266,299,477 Other Ministry of Education Grants Pay Equity 706,353 706,353 706,353 Funding for Graduated Adults 1,302,367 1,344,966 1,347,158 Transportation Supplement 81,641 81,641 81,641 Economic Stability Dividend - 351,379 189,234 Return of Administrative Savings 1,338,556 Carbon Tax Grant 200,000 208,474 229,482 Employer Health Tax Grant - 738,395 - BCTEA - LEA Capacity Building Grant - 6,850 - Premier's Award for Excellence in Education 4,000 4,000 - Skills Assessment 37,656 37,656 28,656 Mental Health Grant 30,000 30,000 - NGN Self-Provisioned Site Grant 136,406 - 136,406 PLNet, Social Media Grant, Shoulder Tappers 23,679 Total Provincial Grants - Ministry of Education 278,607,110 279,375,296 270,380,642
Provincial Grants - Other 51,072 51,072 51,072
Tuition Continuing Education 899,616 891,892 921,220 International and Out of Province Students 32,926,874 35,693,129 36,959,535 Total Tuition 33,826,490 36,585,021 37,880,755
Other Revenues Miscellaneous Miscellaneous 645,833 821,586 965,734 Total Other Revenue 645,833 821,586 965,734
Rentals and Leases 1,540,375 1,825,738 1,644,713
Investment Income 1,965,000 2,791,208 2,735,417
Total Operating Revenue 316,635,880 321,449,921 313,658,333
Version: 9233-8487-6505 Page 89 of 154 September 25, 2019 11:03 Page 33 School District No. 43 (Coquitlam) Schedule 2B (Unaudited) Schedule of Operating Expense by Object Year Ended June 30, 2019 2019 2019 2018 Budget Actual Actual (Note 20) $ $ $ Salaries Teachers 145,059,643 145,543,249 140,701,267 Principals and Vice Principals 15,170,742 14,925,889 13,883,084 Educational Assistants 18,233,940 17,462,002 15,349,006 Support Staff 25,205,261 24,512,347 23,124,051 Other Professionals 6,633,466 6,211,201 5,551,532 Substitutes 9,265,276 9,338,869 8,135,055 Total Salaries 219,568,328 217,993,557 206,743,995
Employee Benefits 61,844,715 65,067,621 68,069,855
Total Salaries and Benefits 281,413,043 283,061,178 274,813,850
Services and Supplies Services 9,163,488 8,653,205 8,433,803 Student Transportation 431,138 388,134 428,130 Professional Development and Travel 2,580,148 1,952,017 1,986,387 Rentals and Leases 388,256 308,939 259,364 Dues and Fees 2,216,311 2,242,954 3,175,542 Insurance 1,070,720 781,376 914,039 Supplies 12,749,723 9,130,343 10,231,700 Utilities 5,253,998 5,101,820 4,974,467 Total Services and Supplies 33,853,782 28,558,788 30,403,432
Total Operating Expense 315,266,825 311,619,966 305,217,282
Version: 9233-8487-6505 Page 90 of 154 September 25, 2019 11:03 Page 34 School District No. 43 (Coquitlam) Schedule 2C (Unaudited) Operating Expense by Function, Program and Object Year Ended June 30, 2019 Principals and Educational Support Other Teachers Vice Principals Assistants Staff Professionals Substitutes Total Salaries Salaries Salaries Salaries Salaries Salaries Salaries $ $ $ $ $ $ $ 1 Instruction 1.02 Regular Instruction 107,226,763 2,280,012 461,372 4,033,847 73,467 5,127,100 119,202,561 1.03 Career Programs - - 43,485 - - 3,234 46,719 1.07 Library Services - - 375,851 - - 15,476 391,327 1.08 Counselling 4,168,190 - - - - 186,858 4,355,048 1.10 Special Education 14,398,047 146,995 15,388,059 158,631 69,638 1,386,478 31,547,848 1.30 English Language Learning 5,144,310 - - - - 230,617 5,374,927 1.31 Aboriginal Education 252,017 136,357 769,570 51,268 - 3,507 1,212,719 1.41 School Administration - 11,619,442 - 2,119,342 - 364,683 14,103,467 1.60 Summer School 1,068,877 - - 76,335 - 60,609 1,205,821 1.61 Continuing Education 1,611,671 372,593 65,270 585,310 70,155 142,846 2,847,845 1.62 International and Out of Province Students 11,530,077 250,881 212,704 362,289 277,409 527,041 13,160,401 1.64 Other 143,297 119,609 145,691 - - - 408,597 Total Function 1 145,543,249 14,925,889 17,462,002 7,387,022 490,669 8,048,449 193,857,280
4 District Administration 4.11 Educational Administration - - - 94,546 1,025,227 3,293 1,123,066 4.40 School District Governance - - - - 444,020 - 444,020 4.41 Business Administration - - - 1,615,775 2,890,040 85,829 4,591,644 Total Function 4 - - - 1,710,321 4,359,287 89,122 6,158,730
5 Operations and Maintenance 5.41 Operations and Maintenance Administration - - - 245,362 1,083,945 55,241 1,384,548 5.50 Maintenance Operations - - - 14,167,908 182,114 1,032,182 15,382,204 5.52 Maintenance of Grounds - - - 989,893 - 113,471 1,103,364 5.56 Utilities - - - - 69,437 - 69,437 Total Function 5 - - - 15,403,163 1,335,496 1,200,894 17,939,553
7 Transportation and Housing 7.41 Transportation and Housing Administration - - - 11,841 25,749 404 37,994 7.70 Student Transportation ------Total Function 7 - - - 11,841 25,749 404 37,994
9 Debt Services Total Function 9 ------
Total Functions 1 - 9 145,543,249 14,925,889 17,462,002 24,512,347 6,211,201 9,338,869 217,993,557
Version: 9233-8487-6505 Page 91 of 154 September 25, 2019 11:03 Page 35 School District No. 43 (Coquitlam) Schedule 2C (Unaudited) Operating Expense by Function, Program and Object Year Ended June 30, 2019 2019 2019 2018 Total Employee Total Salaries Services and Actual Budget Actual Salaries Benefits and Benefits Supplies (Note 20) $ $ $ $ $ $ $ 1 Instruction 1.02 Regular Instruction 119,202,561 30,393,181 149,595,742 3,698,861 153,294,603 151,107,465 144,000,388 1.03 Career Programs 46,719 24,930 71,649 118,657 190,306 333,737 304,193 1.07 Library Services 391,327 119,301 510,628 574,658 1,085,286 907,636 750,638 1.08 Counselling 4,355,048 1,163,096 5,518,144 4,333 5,522,477 5,527,960 5,589,929 1.10 Special Education 31,547,848 9,957,056 41,504,904 586,626 42,091,530 44,606,688 44,543,173 1.30 English Language Learning 5,374,927 1,435,474 6,810,401 73,284 6,883,685 6,907,347 5,731,180 1.31 Aboriginal Education 1,212,719 287,096 1,499,815 103,865 1,603,680 1,715,425 1,493,119 1.41 School Administration 14,103,467 3,907,107 18,010,574 2,433,686 20,444,260 21,921,992 19,396,115 1.60 Summer School 1,205,821 199,556 1,405,377 86,929 1,492,306 1,504,261 1,455,319 1.61 Continuing Education 2,847,845 643,279 3,491,124 852,611 4,343,735 4,384,695 4,095,812 1.62 International and Out of Province Students 13,160,401 3,983,747 17,144,148 5,082,214 22,226,362 22,714,944 23,199,919 1.64 Other 408,597 98,734 507,331 346,484 853,815 985,796 524,840 Total Function 1 193,857,280 52,212,557 246,069,837 13,962,208 260,032,045 262,617,946 251,084,625
4 District Administration 4.11 Educational Administration 1,123,066 7,153,550 8,276,616 376,208 8,652,824 7,676,820 14,353,292 4.40 School District Governance 444,020 7,848 451,868 164,683 616,551 578,737 551,844 4.41 Business Administration 4,591,644 1,533,022 6,124,666 2,424,483 8,549,149 9,794,035 8,243,214 Total Function 4 6,158,730 8,694,420 14,853,150 2,965,374 17,818,524 18,049,592 23,148,350
5 Operations and Maintenance 5.41 Operations and Maintenance Administration 1,384,548 354,231 1,738,779 592,484 2,331,263 2,394,687 2,244,144 5.50 Maintenance Operations 15,382,204 3,520,760 18,902,964 4,186,562 23,089,526 23,810,437 20,737,059 5.52 Maintenance of Grounds 1,103,364 211,902 1,315,266 847,898 2,163,164 1,953,629 2,284,515 5.56 Utilities 69,437 62,787 132,224 5,616,128 5,748,352 5,961,661 5,242,022 Total Function 5 17,939,553 4,149,680 22,089,233 11,243,072 33,332,305 34,120,414 30,507,740
7 Transportation and Housing 7.41 Transportation and Housing Administration 37,994 10,964 48,958 - 48,958 47,735 48,437 7.70 Student Transportation - - - 388,134 388,134 431,138 428,130 Total Function 7 37,994 10,964 48,958 388,134 437,092 478,873 476,567
9 Debt Services Total Function 9 ------
Total Functions 1 - 9 217,993,557 65,067,621 283,061,178 28,558,788 311,619,966 315,266,825 305,217,282
Version: 9233-8487-6505 Page 92 of 154 September 25, 2019 11:03 Page 36 School District No. 43 (Coquitlam) Schedule 3 (Unaudited) Schedule of Special Purpose Operations Year Ended June 30, 2019 2019 2019 2018 Budget Actual Actual (Note 20) $ $ $ Revenues Provincial Grants Ministry of Education 32,201,983 31,506,511 29,323,022 Other 1,000 1,829 Federal Grants 2,905,080 2,957,582 2,699,451 Other Revenue 13,106,369 13,512,940 12,866,920 Total Revenue 48,214,432 47,977,033 44,891,222
Expenses Instruction 47,074,809 46,837,410 43,751,599 Operations and Maintenance 1,139,623 1,139,623 1,139,623 Total Expense 48,214,432 47,977,033 44,891,222
Special Purpose Surplus (Deficit) for the year - - -
Total Special Purpose Surplus (Deficit) for the year - - -
Special Purpose Surplus (Deficit), beginning of year
Special Purpose Surplus (Deficit), end of year - -
Version: 9233-8487-6505 Page 93 of 154 September 25, 2019 11:03 Page 37 School District No. 43 (Coquitlam) Schedule 3A (Unaudited) Changes in Special Purpose Funds and Expense by Object Year Ended June 30, 2019
Annual Learning Scholarships School Ready, Classroom Facility Improvement and Generated Strong Set, Enhancement Grant Fund Bursaries Funds Start Learn OLEP CommunityLINK Fund - Overhead $ $ $ $ $ $ $ $ $ Deferred Revenue, beginning of year - - 566,579 7,339,055 - 35,580 - - -
Add: Restricted Grants Provincial Grants - Ministry of Education 1,139,623 1,054,313 - - 416,000 112,700 354,954 1,460,778 2,471,366 Federal Grants ------Other - - 171,350 13,041,547 - - - - - Investment Income - - 17,283 ------1,139,623 1,054,313 188,633 13,041,547 416,000 112,700 354,954 1,460,778 2,471,366 Less: Allocated to Revenue 1,139,623 1,054,313 87,556 12,655,548 411,265 144,807 354,954 1,460,778 2,471,366 Deferred Revenue, end of year - - 667,656 7,725,054 4,735 3,473 - - -
Revenues Provincial Grants - Ministry of Education 1,139,623 1,054,313 - - 411,265 144,807 354,954 1,460,778 2,471,366 Federal Grants ------Other Revenue - - 87,556 12,655,548 - - - - - 1,139,623 1,054,313 87,556 12,655,548 411,265 144,807 354,954 1,460,778 2,471,366 Expenses Salaries Teachers - - - - - 38,110 40,923 - - Principals and Vice Principals ------524,005 Educational Assistants - 845,481 - - - - - 711,986 1,141,950 Support Staff - - - - 283,987 - - 301,520 - Substitutes ------238,170 - 845,481 - - 283,987 38,110 40,923 1,013,506 1,904,125 Employee Benefits - 208,832 - - 76,816 11,775 11,488 288,616 542,938 Services and Supplies 1,139,623 - 87,556 12,655,548 50,462 94,922 302,543 158,656 24,303 1,139,623 1,054,313 87,556 12,655,548 411,265 144,807 354,954 1,460,778 2,471,366
Net Revenue (Expense) before Interfund Transfers ------
Interfund Transfers ------
Net Revenue (Expense) ------
Version: 9233-8487-6505 Page 94 of 154 September 25, 2019 11:03 Page 38 School District No. 43 (Coquitlam) Schedule 3A (Unaudited) Changes in Special Purpose Funds and Expense by Object Year Ended June 30, 2019 Year Ended June 30, 2019
Classroom Classroom Enhancement Enhancement Day Sundry Staff Sick Leave Contractual Apprenticeship Settlement Fund - Staffing Fund - Remedies Treatment Programs Development Trust Reserves Program Workers (Prov) $ $ $ $ $ $ $ $ $ Deferred Revenue, beginning of year - - - 63,219 159,922 397,866 2,750,158 214,510 245,068
Add: Restricted Grants Provincial Grants - Ministry of Education 22,362,849 2,007,666 132,930 ------Federal Grants ------Other - - - 88,123 56,189 307,384 224,624 243,161 200 Investment Income - - - - - 13,876 64,912 - - 22,362,849 2,007,666 132,930 88,123 56,189 321,260 289,536 243,161 200 Less: Allocated to Revenue 22,362,849 1,973,626 132,930 57,495 101,377 124,522 375,952 60,018 464 Deferred Revenue, end of year - 34,040 - 93,847 114,734 594,604 2,663,742 397,653 244,804
Revenues Provincial Grants - Ministry of Education 22,362,849 1,973,626 132,930 ------Federal Grants ------Other Revenue - - - 57,495 101,377 124,522 375,952 60,018 464 22,362,849 1,973,626 132,930 57,495 101,377 124,522 375,952 60,018 464 Expenses Salaries Teachers 15,882,644 1,770,154 81,365 ------Principals and Vice Principals ------Educational Assistants ------Support Staff - - - - - 44,941 - - - Substitutes 747,974 ------16,630,618 1,770,154 81,365 - - 44,941 - - - Employee Benefits 5,732,231 203,472 24,425 - - 78,830 - - - Services and Supplies - - 27,140 57,495 101,377 751 375,952 60,018 464 22,362,849 1,973,626 132,930 57,495 101,377 124,522 375,952 60,018 464
Net Revenue (Expense) before Interfund Transfers ------
Interfund Transfers ------
Net Revenue (Expense) ------
Version: 9233-8487-6505 Page 95 of 154 September 25, 2019 11:03 Page 39 School District No. 43 (Coquitlam) Schedule 3A (Unaudited) Changes in Special Purpose Funds and Expense by Object Year Ended June 30, 2019 Year Ended June 30, 2019
ELSA/LINK Settlement IRCC Comm Link Workers (Fed) Lunch Program TOTAL $ $ $ $ $ Deferred Revenue, beginning of year - - - 12,826 11,784,783
Add: Restricted Grants Provincial Grants - Ministry of Education - - - - 31,513,179 Federal Grants 1,995,428 758,639 203,515 - 2,957,582 Other - - - 57,342 14,189,920 Investment Income - - - - 96,071 1,995,428 758,639 203,515 57,342 48,756,752 Less: Allocated to Revenue 1,995,428 758,639 203,515 50,008 47,977,033 Deferred Revenue, end of year - - - 20,160 12,564,502
Revenues Provincial Grants - Ministry of Education - - - - 31,506,511 Federal Grants 1,995,428 758,639 203,515 - 2,957,582 Other Revenue - - - 50,008 13,512,940 1,995,428 758,639 203,515 50,008 47,977,033 Expenses Salaries Teachers 850,465 - 18,524 - 18,682,185 Principals and Vice Principals 72,731 33,255 7,012 - 637,003 Educational Assistants - - - - 2,699,417 Support Staff 165,906 547,605 85,613 - 1,429,572 Substitutes 22,322 - - - 1,008,466 1,111,424 580,860 111,149 - 24,456,643 Employee Benefits 288,778 155,313 27,537 - 7,651,051 Services and Supplies 595,226 22,466 64,829 50,008 15,869,339 1,995,428 758,639 203,515 50,008 47,977,033
Net Revenue (Expense) before Interfund Transfers - - - - -
Interfund Transfers - - - - -
Net Revenue (Expense) - - - - -
Version: 9233-8487-6505 Page 96 of 154 September 25, 2019 11:03 Page 40 School District No. 43 (Coquitlam) Schedule 4 (Unaudited) Schedule of Capital Operations Year Ended June 30, 2019 2019 2019 Actual 2018 Budget Invested in Tangible Local Fund Actual (Note 20) Capital Assets Capital Balance $ $ $ $ $ Revenues Other Revenue 150,000 - 196,558 196,558 316,341 Rentals and Leases 680,000 649,386 649,386 551,519 Investment Income 800,000 1,123,755 1,123,755 352,965 Amortization of Deferred Capital Revenue 12,500,000 11,927,080 11,927,080 11,419,270 Total Revenue 14,130,000 11,927,080 1,969,699 13,896,779 12,640,095
Expenses Operations and Maintenance 100,000 - 41,231 41,231 39,256 Amortization of Tangible Capital Assets Operations and Maintenance 14,800,000 15,367,462 15,367,462 14,381,901 Total Expense 14,900,000 15,367,462 41,231 15,408,693 14,421,157
Capital Surplus (Deficit) for the year (770,000) (3,440,382) 1,928,468 (1,511,914) (1,781,062)
Net Transfers (to) from other funds Tangible Capital Assets Purchased 1,000,000 4,141,395 4,141,395 2,394,403 Local Capital 5,000,000 3,370,757 3,370,757 3,298,248 Capital Lease Payment 5,960 5,957 5,957 5,246 Total Net Transfers 6,005,960 4,141,395 3,376,714 7,518,109 5,697,897
Other Adjustments to Fund Balances Tangible Capital Assets WIP Purchased from Local Capital 623,613 (623,613) - Principal Payment Capital Lease 5,957 (5,957) - Total Other Adjustments to Fund Balances 629,570 (629,570) -
Total Capital Surplus (Deficit) for the year 5,235,960 1,330,583 4,675,612 6,006,195 3,916,835
Capital Surplus (Deficit), beginning of year 142,710,855 28,015,638 170,726,493 166,809,658
Capital Surplus (Deficit), end of year 144,041,438 32,691,250 176,732,688 170,726,493
Version: 9233-8487-6505 Page 97 of 154 September 25, 2019 11:03 Page 41 School District No. 43 (Coquitlam) Schedule 4A (Unaudited) Tangible Capital Assets Year Ended June 30, 2019
Furniture and Computer Computer Sites Buildings Equipment Vehicles Software Hardware Total $ $ $ $ $ $ $ Cost, beginning of year 112,508,685 526,450,585 4,539,587 942,903 - 8,945,299 653,387,059
Changes for the Year Increase: Purchases from: Deferred Capital Revenue - Bylaw - 4,246,827 - - - - 4,246,827 Deferred Capital Revenue - Other - - 106,303 - - - 106,303 Operating Fund - - 555,966 - - 3,585,429 4,141,395 Transferred from Work in Progress 50,686,047 399,896 51,085,943 - 54,932,874 1,062,165 - - 3,585,429 59,580,468 Decrease: Deemed Disposals 825,708 211,243 - 573,997 1,610,948 - - 825,708 211,243 - 573,997 1,610,948 Cost, end of year 112,508,685 581,383,459 4,776,044 731,660 - 11,956,731 711,356,579 Work in Progress, end of year 92,513,068 92,513,068 Cost and Work in Progress, end of year 112,508,685 673,896,527 4,776,044 731,660 - 11,956,731 803,869,647
Accumulated Amortization, beginning of year 241,458,423 3,290,342 569,018 - 2,429,482 247,747,265 Changes for the Year Increase: Amortization for the Year 12,618,504 507,066 94,290 - 2,147,602 15,367,462 Decrease: Deemed Disposals 825,708 211,243 - 573,997 1,610,948 - 825,708 211,243 - 573,997 1,610,948 Accumulated Amortization, end of year 254,076,927 2,971,700 452,065 - 4,003,087 261,503,779
Tangible Capital Assets - Net 112,508,685 419,819,600 1,804,344 279,595 - 7,953,644 542,365,868
Version: 9233-8487-6505 Page 98 of 154 September 25, 2019 11:03 Page 42 School District No. 43 (Coquitlam) Schedule 4B (Unaudited) Tangible Capital Assets - Work in Progress Year Ended June 30, 2019
Furniture and Computer Computer Buildings Equipment Software Hardware Total $ $ $ $ $ Work in Progress, beginning of year 115,950,658 - - - 115,950,658
Changes for the Year Increase: Deferred Capital Revenue - Bylaw 24,193,983 369,399 - - 24,563,382 Deferred Capital Revenue - Other 2,461,358 - - - 2,461,358 Local Capital 593,116 30,497 - - 623,613 27,248,457 399,896 - - 27,648,353
Decrease: Transferred to Tangible Capital Assets 50,686,047 399,896 - - 51,085,943 50,686,047 399,896 - - 51,085,943
Net Changes for the Year (23,437,590) - - - (23,437,590)
Work in Progress, end of year 92,513,068 - - - 92,513,068
Version: 9233-8487-6505 Page 99 of 154 September 25, 2019 11:03 Page 43 School District No. 43 (Coquitlam) Schedule 4C (Unaudited) Deferred Capital Revenue Year Ended June 30, 2019
Bylaw Other Other Total Capital Provincial Capital Capital $ $ $ $ Deferred Capital Revenue, beginning of year 265,014,560 1,330,402 177,944 266,522,906
Changes for the Year Increase: Transferred from Deferred Revenue - Capital Additions 4,246,827 106,303 - 4,353,130 Transferred from Work in Progress 48,337,696 1,000,000 49,337,696 52,584,523 1,106,303 - 53,690,826
Decrease: Amortization of Deferred Capital Revenue 11,840,277 53,303 33,500 11,927,080 11,840,277 53,303 33,500 11,927,080
Net Changes for the Year 40,744,246 1,053,000 (33,500) 41,763,746
Deferred Capital Revenue, end of year 305,758,806 2,383,402 144,444 308,286,652
Work in Progress, beginning of year 108,339,763 5,605,158 - 113,944,921
Changes for the Year Increase Transferred from Deferred Revenue - Work in Progress 24,563,382 2,461,358 - 27,024,740 24,563,382 2,461,358 - 27,024,740
Decrease Transferred to Deferred Capital Revenue 48,337,696 1,000,000 - 49,337,696 48,337,696 1,000,000 - 49,337,696
Net Changes for the Year (23,774,314) 1,461,358 - (22,312,956)
Work in Progress, end of year 84,565,449 7,066,516 - 91,631,965
Total Deferred Capital Revenue, end of year 390,324,255 9,449,918 144,444 399,918,617
Version: 9233-8487-6505 Page 100 of 154 September 25, 2019 11:03 Page 44 School District No. 43 (Coquitlam) Schedule 4D (Unaudited) Changes in Unspent Deferred Capital Revenue Year Ended June 30, 2019
MEd Other Bylaw Restricted Provincial Land Other Capital Capital Capital Capital Capital Total $ $ $ $ $ $ Balance, beginning of year - 4,129,830 64,705 6,269,773 - 10,464,308
Changes for the Year Increase: Provincial Grants - Ministry of Education 28,810,209 28,810,209 Provincial Grants - Other - 116,685 - - 116,685 Other - 1,296,973 - 1,296,973 Investment Income 86,572 - 206,248 - 292,820 28,810,209 86,572 116,685 1,503,221 - 30,516,687 Decrease: Transferred to DCR - Capital Additions 4,246,827 - 106,303 - 4,353,130 Transferred to DCR - Work in Progress 24,563,382 2,461,358 - - 27,024,740 28,810,209 2,461,358 106,303 - - 31,377,870
Net Changes for the Year - (2,374,786) 10,382 1,503,221 - (861,183)
Balance, end of year - 1,755,044 75,087 7,772,994 - 9,603,125
Version: 9233-8487-6505 Page 101 of 154 September 25, 2019 11:03 Page 45
SECTION 4
Schedule of Guarantee
And
Indemnity Agreements
Schedule of Debt
Page 102 of 154 School District No. 43 (Coquitlam) Schedule Guarantees and Indemnities
For the Year Ended June 30, 2019
School District No. 43 (Coquitlam) has not given any guarantee or indemnity under the Guarantees and Indemnities Regulation.
Page 103 of 154 School District No. 43 (Coquitlam) Schedule of Debt
For the Year Ended June 30, 2019
Information on all long term debt is included in the Notes of the School District’s Audited Financial Statements.
Page 104 of 154
SECTION 5
SCHEDULE OF REMUNERATION AND EXPENSES (Elected Officials, Employees)
Including Statement of Severance Agreements
According to FIA guidance, reportable expenses include “travel expenses, memberships, tuition, relocation, vehicle leases, extraordinary hiring expenses, registration fees and similar amounts paid directly to an employee, or to a third party on behalf of the employee, and which has not been included in ‘remuneration’.” Expenses are not limited to expenses that are generally perceived as perquisites, or bestowing personal benefit, and may include expenditures required for employees to perform their job functions.
Page 105 of 154 School District No. 43 (Coquitlam) Statement of Severance Agreements
For the Year Ended June 30, 2019
There were 0 severance agreements for a total of 0 months made between School District 43 (Coquitlam) and its non-unionized employees during fiscal year 2019.
Page 106 of 154 School District No. 43 (Coquitlam) Statement of Financial Information For the Period July 1, 2018 to June 30, 2019
Statement of Elected Officials Earnings and Expenses
Position Remuneration Expenses
BLATHERWICK, JENNIFER TRUSTEE $31,210.75 $1,272.52 CAHOON, CAROL A TRUSTEE $47,404.22 $1,945.88 HOBSON, BARBARA J. CHAIR $50,639.52 $11,326.82 PALMER ISAAK, KERRI A TRUSTEE $48,908.86 $3,538.59 PARK, KA YOUNG TRUSTEE $47,404.22 $756.45 POLLOCK, CHRISTINE S. VICE CHAIR $32,828.75 $1,022.80 THOMAS, MICHAEL A TRUSTEE $48,156.50 $2,566.94 WATKINS, KEITH TRUSTEE $47,404.22 $432.80 WOODS, CRAIG TRUSTEE $31,210.75 $2,043.71
DENISON, CHARLES R.E. TRUSTEE $16,193.47 $50.00 SHIRRA, JUDY TRUSTEE $16,193.47 $0.00 SOWDEN, DIANE R TRUSTEE $16,193.47 $0.00
TOTAL FOR ELECTED OFFICIALS $433,748.20 $24,956.51
Page 107 of 154 School District No. 43 (Coquitlam) Statement of Financial Information For the Period July 1, 2018 to June 30, 2019
Schedule of Employee Remuneration and Expenses
Employee Position Remuneration Expenses
ABBINANTE, FRANK TEACHER $87,147.43 $0.00 ABDULLA, FARHAD TEACHER $93,746.10 $0.00 ABEL, KARIN TEACHER $81,545.60 $0.00 ABELLO, ALEXANDER TEACHER $96,681.07 $0.00 ABEYEWARDENE, KRISTEN TEACHER $84,322.71 $1,421.30 ABRAM, MARISSA TEACHER $79,284.42 $0.00 ADAIR, WILLIAM TEACHER $94,164.01 $0.00 ADAMS, CHRISTOPHER TEACHER $92,618.26 $0.00 ADRAIN, STEVEN TEACHER $92,350.73 $0.00 AITKEN, PAUL TEACHER $93,948.03 $0.00 AKINS, KEVIN PRINCIPAL $129,679.31 $1,605.43 ALBRIGHT, CYNTHIA TEACHER $87,790.81 $0.00 ALCAZAR, OLIVA TEACHER $85,648.40 $0.00 ALIBHAI, SHAIROZ TEACHER $81,806.38 $50.00 ALLAN, KARLA TEACHER $91,627.01 $0.00 ALLEN-CIOLFITTO, MICHELLE PROGRAM CO-ORDINATOR $116,033.34 $1,209.71 ALLISON, KARIN LYNNE TEACHER $82,886.26 $0.00 ALLNER, BRANDY TEACHER $81,149.91 $0.00 ALTY, JANET JI SUN TEACHER $75,516.36 $0.00 AMIN, HEENA TEACHER $91,396.55 $0.00 ANDERSON, HEATHER TEACHER $91,506.85 $0.00 ANDERSON, PATRICIA TEACHER $89,836.88 $0.00 ANDREWS, JOHN TEACHER $92,413.21 $0.00 ANGL, ARUN TEACHER $91,051.19 $0.00 ANGST, CHERYL TEACHER $92,964.34 $0.00 AOYAMA, CATHERINE TEACHER $89,819.49 $0.00 APPLEBY, LINDA TEACHER $86,093.52 $0.00 APPLEWHITE, BETH VICE-PRINCIPAL $117,650.63 $340.10 ARESHENKO, CHRISTINE PROGRAM CO-ORDINATOR $110,665.89 $1,180.47 ARESHENKO, JERRY TEACHER $84,856.55 $0.00 ARGOTOW, TERRY TEACHER $93,972.53 $0.00 ARMSTRONG, MAUREEN TEACHER $91,184.19 $0.00 ARTEFICIO, FRANCESCA TEACHER $89,121.12 $75.00 ARVISAIS, ALEXANDRIA TEACHER $89,189.79 $0.00 ASANO, KENNETH TEACHER $91,059.12 $0.00 ASCOLI, TERESA TEACHER $93,330.16 $0.00 ASHER, DANA TEACHER $92,169.42 $0.00 ASHER, MARGARITA TEACHER $81,969.79 $0.00 ASKEW, JAMES MANAGER-INTERNATIONAL EDUCATON $123,204.86 $28,385.60 ASKEW, MISTI TEACHER $97,711.10 $2,761.39 ASPINALL, LAUREEN TEACHER $82,028.58 $0.00 ATKINSON, WAYNE MANAGER - INFORMATION TECHNOLOGY $90,295.64 $62.65 AUDETTE, CELESTE TEACHER $89,350.76 $0.00 AURA DE CUELLAR, KIMIKO VICE-PRINCIPAL $119,750.02 $232.69 AYER-MACMILLAN, JENNIFER TEACHER $88,735.29 $0.00 BABOI, ELENA TEACHER $93,430.38 $0.00 BABSON, CARA TEACHER $84,946.82 $565.10 BAERG, JEREMY TEACHER $92,956.52 $37.00 BAILEY, KRISTA TEACHER $81,755.85 $0.00 BAIN, SHANNON VICE-PRINCIPAL $108,001.26 $0.00 BAKER, A. CHARLES TEACHER $85,822.04 $0.00 BAKER, CAROLE TEACHER $88,797.41 $0.00 BAKER, THERESE TEACHER $82,966.64 $0.00 BALDONADO, FRANCIS TEACHER $77,612.47 $35.00
Page 108 of 154 Schedule of Employee Remuneration and Expenses
Employee Position Remuneration Expenses
BALDUS, MICHAEL TEACHER $87,994.22 $348.79 BALSER, MICHAEL TEACHER $93,412.26 $0.00 BANKS, TAMARA PRINCIPAL $129,179.30 $0.00 BARAN, ARTHUR TEACHER $89,836.89 $0.00 BARAZZUOL, BRIAN TEACHER $79,058.91 $0.00 BARDSLEY, ALISON SPEECH/LANGUAGE PATHOLOGIST $87,635.68 $567.42 BARKAUSKAITE, RUTA TEACHER $80,320.61 $0.00 BARNES, SUSAN TEACHER $91,063.58 $1,883.63 BARNETT, BRUCE TEACHER $84,992.79 $0.00 BARNETT, LINDSEY TEACHER $84,305.73 $0.00 BARRETT-LENNARD, JAMES TEACHER $90,952.55 $0.00 BARRINGTON, PHILIP TEACHER $86,232.54 $0.00 BAUDER GUDLAUGSON, ELAAN TEACHER $91,792.84 $668.14 BAXTER, KELLY TEACHER $87,963.62 $0.00 BEAUCAGE, ROXANNE TEACHER $87,773.82 $0.00 BECKER, PAMELA PRINCIPAL $123,621.70 $538.81 BEDARD, GAYLE DISTRICT PRINCIPAL-ABORIGINAL EDUCATION $136,173.14 $1,830.47 BELL, ANITA TEACHER $81,953.94 $0.00 BELL, ELIZABETH TEACHER $99,467.08 $0.00 BELL, JESSICA TEACHER $95,990.42 $0.00 BELLET, SANDY TEACHER $87,773.82 $0.00 BELSHEIM, THOMAS MANAGER-LABOUR RELATIONS $86,143.31 $1,010.75 BENNETT, LESLIE SPEECH/LANGUAGE PATHOLOGIST $90,119.52 $1,393.74 BERECZKI, HENG-ZI TEACHER $87,063.19 $40.72 BERGERON, SOPHIE PROGRAM CO-ORDINATOR $106,963.19 $3,272.73 BERMEL, CASSIE TEACHER $80,726.89 $0.00 BERNER, NOREEN TEACHER $84,339.54 $0.00 BERTRAND, CHRISTIANE TEACHER $81,969.76 $0.00 BESWICK WRIGHT, COLLEEN TEACHER $83,301.42 $1,294.76 BETTS, MICHAEL TEACHER $89,303.21 $0.00 BEVERIDGE, SCOTT TEACHER $94,793.59 $0.00 BHATTAL, JASPREET TEACHER $88,151.60 $0.00 BIEDKA, TRACEY TEACHER $88,595.93 $35.00 BIFOLCHI, DAVE TEACHER $87,773.83 $0.00 BINGLEY, JASON TEACHER $87,518.19 $1,000.00 BIRCH, DARREN TEACHER $87,890.40 $0.00 BIRD, MICHAEL VICE-PRINCIPAL $108,001.26 $0.00 BIRNIE, HEATHER PRINCIPAL $129,179.31 $0.00 BIRNIE, LAURIE PRINCIPAL $129,179.30 $0.00 BIRSAN, DANUT TEACHER $87,773.82 $259.31 BISCHOFF, JACQUIE TEACHER $88,321.23 $294.74 BLACKBURN, LORNA TEACHER $91,366.55 $35.00 BLAKE, DONALD TEACHER $93,484.02 $0.00 BLAXLAND, JONI TEACHER $91,742.00 $0.00 BLEASDALE, ALISON TEACHER $86,915.98 $0.00 BLIZZARD, CHRISTOPHER TEACHER $91,384.22 $1,335.00 BODDEZ, LISA TEACHER $90,382.61 $0.00 BOGDANOVICH, SUZANA TEACHER $92,566.45 $0.00 BOGEN, KRISTA TEACHER $92,187.66 $0.00 BOHLEN, COLEEN SPEECH/LANGUAGE PATHOLOGIST $89,966.80 $1,197.90 BOHLEN, GRANT ROBERT TEACHER $94,056.60 $0.00 BOLLI, JENNIFER TEACHER $91,978.26 $0.45 BOLOGNESE, DINO TEACHER $91,534.23 $0.00 BOLZAN, BREANNE TEACHER $79,472.08 $0.00 BONNET, SUZANNE TEACHER $89,883.98 $0.00 BORDIGNON, MADDALENA TEACHER $81,124.10 $0.00 BORGES, KAREN TEACHER $88,550.43 $0.00 BORLE, THOMAS TEACHER $91,633.55 $0.00
Page 109 of 154 Schedule of Employee Remuneration and Expenses
Employee Position Remuneration Expenses
BORTHWICK, ALLISON TEACHER $87,773.79 $0.00 BOTERO, RICARDO (RICK) TEACHER $92,871.30 $22.00 BOULANGER, HELEN TEACHER $89,819.50 $0.00 BOUVIER, LUCILLE TEACHER $81,953.91 $0.00 BOVAY, LISA TEACHER $81,767.34 $0.00 BOWER, GABRIELLE TEACHER $80,489.47 $0.00 BOZIC, MARTIN VICE-PRINCIPAL $114,212.81 $0.00 BRACKEN, ALISON TEACHER $89,819.50 $0.00 BRAIDWOOD, BARBARA TEACHER $81,969.80 $0.00 BRANT, BELANINA TEACHER $87,198.15 $0.00 BRASSARD, ALEXANDRA TEACHER $95,759.40 $0.00 BRECH, DEBORAH TEACHER $92,693.16 $0.00 BREDEN, MORGAN VICE-PRINCIPAL $111,309.06 $0.00 BRKIC, MICHAEL TEACHER $90,019.46 $74.83 BROOKBANK, LAURIE TEACHER $89,873.16 $0.00 BROVOLD, FRANKIE TEACHER $86,741.12 $0.00 BROWN, JEREMY TEACHER $107,031.77 $0.00 BROWN, JULIE TEACHER $93,019.06 $0.00 BROWN, LARA TEACHER $81,953.95 $0.00 BROWN, MICHELE TEACHER $82,247.88 $0.00 BROWNE, NANCY TEACHER $90,346.42 $0.00 BRUDER, ERIN TEACHER $75,786.67 $0.00 BRUNEAU, JON PRINCIPAL $136,701.05 $283.80 BRUXELLE, THIERRY TEACHER $89,819.48 $0.00 BRYANT, DENISE TEACHER $82,454.77 $53.14 BRYCE, DARRELL TEACHER $81,953.96 $0.00 BRYSON, LAUREL TEACHER $87,790.75 $0.00 BUCHANAN, NICOLE TEACHER $89,819.55 $0.00 BUCKLE, BETHONY TEACHER $89,371.99 $0.00 BUCKLES, NANCY TEACHER $78,621.23 $0.00 BUCZEWSKI, BARBARA TEACHER $91,366.54 $0.00 BUDAI, TIBOR TEACHER $90,955.03 $0.00 BUGLIONI, JOHN TEACHER $87,630.15 $0.00 BURDETT, LINDSAY TEACHER $90,813.86 $0.00 BURLING, SARA TEACHER $86,054.84 $0.00 BURNETT, STEVEN TEACHER $98,077.18 $0.00 BURNHAM, SHANNON TEACHER $75,305.81 $0.00 BURTON, MICHELLE TEACHER $82,891.31 $0.00 BUTEAU, CAROL VICE-PRINCIPAL $119,450.10 $0.00 BUTTERFIELD, VICTORIA TEACHER $91,648.94 $0.00 BYRNE, KIMBERLY TEACHER $85,824.58 $0.00 CAHILL, CARMEN TEACHER $85,873.57 $0.00 CAIRNS, BONNIE TEACHER $87,790.79 $0.00 CAIRNS, M. LINDA TEACHER $81,953.97 $0.00 CALDWELL, ERIN TEACHER $84,710.60 $294.74 CALDWELL, SUSAN TEACHER $76,614.58 $0.00 CALLIHOO, SHAWNE TEACHER $89,207.15 $47.00 CAMERON, CAILEAN (COLIN) TEACHER $109,178.81 $0.00 CAMPBELL, ADRIENNE TEACHER $91,299.26 $0.00 CAMPBELL, CINDY TEACHER $93,412.25 $0.00 CAMPBELL, KATHIE TEACHER $96,008.86 $0.00 CARLSON, JAMES TEACHER $90,047.15 $0.00 CARLSON, LISA TEACHER $90,579.34 $0.00 CARMICHAEL, CHRISTOPHER TEACHER $81,969.16 $0.00 CARMICHAEL, MARCIA IRENE TEACHER $81,540.43 $0.00 CARRAGHER, KAREN TSONG TEACHER $94,559.88 $0.00 CASE, BRADLEY TEACHER $91,361.95 $0.00 CASEY, VERONIKA TEACHER $88,661.85 $172.26
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CASPAR, ANNETTE TEACHER $87,868.28 $1,009.16 CASSIDY, CHARLOTTE TEACHER $87,790.30 $0.00 CASTONGUAY, COLLEEN VICE-PRINCIPAL $110,945.42 $198.67 CASTONGUAY, LANCE TEACHER $91,036.13 $251.12 CASTORO, CHRISTINA TEACHER $85,632.80 $0.00 CASTRO, KARLA TEACHER $87,377.87 $0.00 CATHCART, CHRISTOPHER TEACHER $75,845.56 $1,178.96 CATTERMOLE, DARLENE MANAGER-HUMAN RESOURCES $83,578.65 $371.24 CAWSEY, GWEN TEACHER $81,969.71 $0.00 CECCHINI, IVANO EXECUTIVE DIRECTOR-FACILITIES $151,257.02 $4,802.17 CECCHINI, LYNN TEACHER $83,828.96 $640.72 CHABOT, JANE TEACHER $91,615.87 $0.00 CHADWICK, STELLA TEACHER $89,819.50 $0.00 CHAFFEE, PAUL TEACHER $96,513.62 $20.00 CHAMBERS, ALAN TEACHER $89,741.64 $0.00 CHAMBERS, LINDSAY TEACHER $85,563.24 $0.00 CHAMBERS, RICHARD TEACHER $85,093.07 $0.00 CHAMBERS, ROBYN PROGRAM CO-ORDINATOR $102,310.33 $1,155.15 CHAN, ANGELA TEACHER $87,798.85 $0.00 CHAN, ANGUS TEACHER $104,021.66 $0.00 CHAN, BRIAN TEACHER $82,714.63 $623.48 CHAN, CAROLYNN TEACHER $98,858.80 $0.00 CHAN, JESSE TEACHER $89,671.93 $367.18 CHAN, LEAH TEACHER $89,819.76 $0.00 CHAN, MICHAEL VICE-PRINCIPAL $116,585.05 $604.72 CHAN, RAFAEL MANAGER-CUSTODIAL SERVICES $75,340.94 $5,328.68 CHAN, YVONNE SIN YAN TEACHER $89,552.68 $0.00 CHAND, KIREN TEACHER $84,317.01 $0.00 CHANDRA, SHERINA TEACHER $79,393.44 $0.00 CHANG, HARRIETTE TEACHER $89,640.47 $0.00 CHANG, PAUL TEACHER $81,969.81 $0.00 CHANG, WARREN TEACHER $95,869.10 $0.00 CHARBONEAU, ROBIN TEACHER $93,412.24 $0.00 CHARPENTIER, GINETTE TEACHER $87,773.94 $335.00 CHARTRAND, VALERIE TEACHER $87,283.03 $2,345.85 CHASE, ROB TEACHER $89,111.92 $0.00 CHEE, CLARENCE TEACHER $90,905.54 $0.00 CHEN, WENDY WAN-YI TEACHER $87,773.82 $855.00 CHEW, ANGELINE TEACHER $89,484.52 $0.00 CHIANG, JOHNSON YU-HSIEN TEACHER $77,801.84 $364.73 CHIEW, JULIANNA TEACHER $94,528.57 $0.00 CHIN, RAQUEL TEACHER $90,374.31 $0.00 CHIN, VERONICA WAI KENG TEACHER $88,168.59 $0.00 CHISHOLM, ANGELA TEACHER $87,773.77 $0.00 CHO, RYAN TEACHER $84,908.38 $0.00 CHOI, JUDY YOUNG-RAN TEACHER $87,248.98 $0.00 CHOI, WOOJE TEACHER $86,455.74 $0.00 CHOLEWKA, SHEENA TEACHER $87,899.22 $712.13 CHRISTENSEN, JEFF TEACHER $88,046.52 $0.00 CHRISTENSEN, KEN TEACHER $102,112.54 $0.00 CHRISTIANSON, BRADLEY TEACHER $89,819.82 $717.20 CHU, WENDY TEACHER $81,545.66 $0.00 CHUNG, COLLIN TEACHER $86,306.12 $0.00 CHUNG, KATHERINE TEACHER $81,969.81 $0.00 CHUNG, LESLEY QUE MY TEACHER $91,054.61 $0.00 CHUPIK, CARMEN TEACHER $81,953.98 $0.00 CHUTE, CAREY ASSISTANT SUPERINTENDENT $182,290.24 $5,463.04 CIARDULLO, ROSE ANNA TEACHER $85,546.72 $0.00
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CIOLFI, RENO ASSISTANT SUPERINTENDENT $182,290.24 $10,134.25 CIOLFITTO, ANTHONY PRINCIPAL $136,501.03 $833.72 CIOLFITTO, KAREN TEACHER $94,330.30 $0.00 CIRILLO, LORENZO TEACHER $87,442.53 $0.00 CLARK, ANDREW TEACHER $93,430.28 $0.00 CLARK, MARNI TEACHER $89,587.50 $0.00 CLARKE, DARRIN TEACHER $89,819.55 $0.00 CLARKE, JEREMY PRINCIPAL $137,501.03 $1,043.43 CLAY, LISA TEACHER $86,899.14 $0.00 CLAY, MARK PRINCIPAL $132,676.40 $0.00 CLAYTON, JAMIE TEACHER $94,706.19 $0.00 CLERC, CYNTHIA TEACHER $90,069.46 $0.00 CLERKSON, LORI TEACHER $89,574.92 $0.00 CLERKSON, TODD PRINCIPAL $136,501.05 $1,561.86 CLETO, CORY LYNN TEACHER $75,245.29 $0.00 CLOSE, JANINE PRINCIPAL $126,664.47 $0.00 COBER, KENNETH PRINCIPAL $136,501.11 $317.73 COGHILL, BENJI TEACHER $87,511.42 $0.00 COLBOURNE, JODY TEACHER $92,074.87 $0.00 COLBOURNE, JOHN MARTIN TEACHER $96,131.58 $0.00 COLLINGWOOD, DEBORAH TEACHER $91,550.56 $0.00 COLLINS, JACQUELYN TEACHER $95,217.90 $1.00 COLLINS, REMI PRINCIPAL $129,179.31 $887.31 COLOMBO, ROBERT TEACHER $117,138.14 $401.76 COLVIN, DARRYL TEACHER $90,298.78 $0.00 COMARTIN, SYLVIE SUZANNE TEACHER $87,336.44 $0.00 COMEAU, CAM TEACHER $93,865.12 $0.00 COMEAU, KEVIN TEACHER $85,475.92 $0.00 CONLEY, GLEN CHRISTOPHE PRINCIPAL $136,501.09 $486.46 COOK, DANIEL MANAGER-INFORMATION TECHNOLOGY $106,406.52 $2,122.85 COOK, SEAN TEACHER $92,199.67 $0.00 COOMER, MEREDYTH TEACHER $81,968.78 $0.00 COONEY, JENNIFER TEACHER $91,633.44 $0.00 COOPER, KELLY TEACHER $93,659.28 $0.00 COOPER, MARIANNE TEACHER $83,129.82 $0.00 COOPER, RICHARD TEACHER $75,154.02 $1,291.94 COOPS, JOSEPH HAROLD TEACHER $108,340.79 $0.00 CORBETT, DOUGLAS TEACHER $108,965.75 $0.00 CORBOULD, ANDREW BERNARD PRINCIPAL $129,479.31 $344.39 COREA, FRANCA TEACHER $91,552.08 $0.00 CORNISH, KAREN TEACHER $90,292.61 $0.00 CORRADO, CHRISTOPHER TEACHER $83,056.19 $0.00 COSMA, MIHAELA RALUCA TEACHER $77,513.44 $0.00 COUTTS, MONIKA TEACHER $89,570.25 $50.00 COWAN, SANDRA TEACHER $89,836.85 $0.00 COWIE, ROBERT ANDREW TEACHER $93,254.25 $1,698.19 COWIESON, CHRISTOPHER MAINTENANCE $80,078.10 $115.49 COYLE, COLLEEN ELIZABETH TEACHER $93,145.58 $0.00 CRAIG, SHARON LEE TEACHER $89,570.19 $0.00 CRAWFORD, MEGGAN TEACHER $77,736.84 $78.63 CREMA, ROBERT TEACHER $91,152.01 $0.00 CROWE, DANA TEACHER $84,842.61 $0.00 CROWLEY, WARREN TEACHER $82,253.98 $1,617.71 CRUZ, NICOLE TEACHER $76,625.06 $3,600.30 CSUKA, ED TEACHER $90,070.73 $0.00 CUCCIONE, CINDY TEACHER $97,907.00 $0.00 CUI, WEN (IRENE) TEACHER $80,788.47 $0.00 CUNNINGHAM, TROY CO-ORDINATOR-INTERNATIONAL EDUCATION $124,304.82 $54,050.41
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CUPIT, EVAN TEACHER $87,597.78 $0.00 CURRAN, J. MAUREEN TEACHER $93,992.22 $0.00 CUSANELLI, CARLO TEACHER $81,953.95 $0.00 CYR, DAVID PRINCIPAL $129,179.31 $0.00 CYR, MIRIAM TEACHER $93,502.27 $329.04 D'ALFONSO, FRANCA TEACHER $108,852.79 $522.37 D'AMELIO, TINA TEACHER $81,051.44 $0.00 DA COSTA, LENA TEACHER $79,011.32 $437.68 DAHL, M.A. DANIELLE TEACHER $89,587.50 $0.00 DALMANN, ROBERT TEACHER $89,673.03 $0.00 DALRYMPLE, JENIFER TEACHER $91,592.75 $0.00 DALY, HEATHER TEACHER $93,301.28 $0.00 DANEAULT, NICOLE PRINCIPAL $129,479.31 $0.00 DANESIN, ELENA TEACHER $81,954.01 $0.00 DANIELLE, RITA TEACHER $75,420.49 $0.00 DARYCHUK, TRACY TEACHER $81,134.96 $0.00 DAVID, SANDRA TEACHER $91,383.76 $0.00 DAVIDSON, LYNN TEACHER $95,619.08 $0.00 DAVIDSON, ROBYN TEACHER $88,838.97 $0.00 DAVIES, CHRISTOPHER TEACHER $88,779.55 $0.00 DAVIS, HEATHER TEACHER $84,060.41 $0.00 DAVY, KRISTA TEACHER $81,969.81 $0.00 DAYCOCK, MICHELLE ASSISTANT DIRECTOR-LABOUR RELATIONS $108,741.97 $5,279.74 DE LUCCA, ROSA (NINA) TEACHER $78,844.81 $0.00 DE REPENTIGNY, LISE TEACHER $81,953.96 $0.00 DE VERA-PILLING, CARMELITA TEACHER $79,862.68 $0.00 DEACON, SHELLEY TEACHER $85,499.28 $35.00 DEAN, JUSTIN TEACHER $84,256.72 $0.00 DEBOER, SARA TEACHER $89,709.71 $0.00 DECK, JOCELYN TEACHER $79,081.55 $0.00 DECK, MARGARET-MARY PRINCIPAL $119,116.62 $0.00 DEDES, DIMITRIOS TEACHER $87,790.77 $0.00 DELISSER, DEBBIE TEACHER $86,650.39 $0.00 DELLA VEDOVA, JILL PROGRAM CO-ORDINATOR $89,679.78 $907.38 DELLA VEDOVA, SEAN PRINCIPAL $132,303.56 $338.49 DELLA, TEENA TEACHER $94,706.23 $0.00 DEMETLIKA, DARIO TEACHER $90,661.29 $301.64 DEMONTE, BILJANA TEACHER $91,714.88 $0.00 DENHOLME, KELLY TEACHER $90,815.09 $0.00 DENMAN, JILL TEACHER $77,041.25 $0.00 DENTON, CARI-LEE TEACHER $88,941.66 $75.00 DERKSEN, JODIE TEACHER $87,790.68 $0.00 DEUTSCHMANN, KIRK TEACHER $99,402.53 $0.00 DEVANEY, DAVID TEACHER $93,873.48 $0.00 DEVRIES, SILVIA TEACHER $91,633.16 $1,000.00 DHALIWAL, INDIRA TEACHER $89,819.49 $0.00 DHALIWAL, RICK VICE-PRINCIAL $111,059.06 $0.00 DHAMI, REM TEACHER $83,289.39 $0.00 DHILLON, AZMEET TEACHER $87,979.68 $0.00 DHILLON, MEENA TEACHER $104,316.77 $0.00 DI FONZO, ANGELINA TEACHER $81,790.62 $513.94 DI MARCO, LISA TEACHER $93,430.31 $20.00 DIACHUK, ANDREA TEACHER $89,819.59 $0.00 DISNEY, THERESA TEACHER $81,798.21 $0.00 DISSEGNA, TANYA TEACHER $90,724.47 $0.00 DO, ANITA L TEACHER $93,412.25 $0.00 DOS SANTOS, CHRISTINE TEACHER $85,582.33 $0.00 DOUGLAS, PAOLA TEACHER $81,969.67 $0.00
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DOUVILLE, LORRAINE MANAGER-HUMAN RESOURCES $88,299.31 $4,503.82 DOWNEY, BRADFORD TEACHER $89,263.59 $0.00 DOYLE, MICHELLE TEACHER $92,514.10 $0.00 DRAKE, JOL TEACHER $90,012.82 $0.00 DRIEDGER, WARREN TEACHER $77,912.26 $0.00 DRYSDALE, SHEILA TEACHER $82,328.53 $0.00 DUARTE, M.GINA TEACHER $97,589.61 $0.00 DUBE, LISA PRINCIPAL $125,554.77 $0.00 DUBY, MARTINE PROGRAM CO-ORDINATOR $101,101.10 $1,297.68 DUDLEY, JAKE TEACHER $82,363.87 $0.00 DUDLEY, KATHY TEACHER $89,450.05 $0.00 DUGAS, AARON TEACHER $88,403.53 $0.00 DUNCAN, VICTORIA TEACHER $90,018.21 $0.00 DUNN, LISA TEACHER $78,783.95 $0.00 DUNNIGAN, MARK TEACHER $94,559.66 $0.00 DUPREY, KIM TEACHER $81,145.25 $0.00 DUPUIS, SUE-ANN TEACHER $86,932.05 $22.00 DURAND, BRYAN TEACHER $88,394.09 $0.00 DURAND, CLAUDIA TEACHER $88,545.49 $0.00 DUREAU, BRENT TEACHER $80,718.90 $0.00 DUSHENKO, MARGARET TEACHER $87,790.85 $0.00 DYBOWSKI, TINA TEACHER $79,098.88 $0.00 DYCK, BRIAN TEACHER $96,474.19 $0.00 DYER-DIETZ, ANDREW TEACHER $77,786.38 $57.00 EASTMAN, JULIE TEACHER $92,498.79 $0.00 EASTON, GORDON VICE-PRINCIPAL $119,450.05 $0.00 EBENAL, LAURIE PRINCIPAL $132,976.40 $190.30 ECCLES, TIMOTHY TEACHER $81,953.96 $0.00 EDWARDS, DEBORAH TEACHER $81,970.39 $0.00 EGELSTAD, MILES TEACHER $87,790.79 $0.00 EGELSTAD, SHELLEY TEACHER $88,290.36 $0.00 EICHENDORF, COLLEEN TEACHER $91,440.34 $0.00 ELGAARD, SHANE TEACHER $82,721.59 $0.00 ELIE, TARA TEACHER $81,918.72 $0.00 ELLIOTT, JANETTE TEACHER $95,841.03 $239.57 ELLIOTT, NICOLE TEACHER $82,931.89 $0.00 ELLIS, MELODIE TEACHER $94,805.42 $0.00 ELSON, JAIME TEACHER $94,905.02 $0.00 ENGA, MEGHAN TEACHER $97,588.26 $0.00 EPP, LAURA TEACHER $88,139.65 $0.00 ERICKSON, DAVID TEACHER $89,872.64 $0.00 ERICKSON, KIRSTEN TEACHER $91,175.60 $0.00 ESCUETA, EMMANUEL TEACHER $89,836.85 $35.00 ESPLIN, TRACY TEACHER $95,772.83 $0.00 ESTAWRO, RIMON MANAGER-FACILITIES $96,133.57 $1,163.12 EVANS, KAREN TEACHER $89,141.21 $47.00 EXLEY, ROBIN TEACHER $88,417.74 $0.00 FACCONE, ROSALITA TEACHER $82,658.98 $267.46 FARBRIDGE, BRENT MANAGER-MAINTENANCE $101,452.26 $4,704.90 FARNELL, VERONIKA VICE-PRINCIPAL $119,450.05 $0.00 FAULKS, DARREN TEACHER $89,505.83 $0.00 FAULKS, JENNIFER TEACHER $88,945.22 $0.00 FEDORAK, VERN TEACHER $137,826.58 $46.80 FELIX, VALERIE ANN TEACHER $89,242.74 $0.00 FENG, GUOQING TEACHER $90,764.65 $0.00 FERGUSON, JANE TEACHER $86,899.14 $200.00 FERGUSON, M. CARMEN MANAGER-HUMAN RESOURCES $92,113.65 $0.00 FERNANDEZ, JULIANA TEACHER $81,969.79 $0.00
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FERNANDEZ, RAPHAEL TEACHER $89,819.52 $0.00 FERRER, MELODY TEACHER $93,430.36 $653.65 FESTER, KATHERINE COLLEEN TEACHER $89,418.27 $0.00 FINDLEY, RONALD TEACHER $79,097.15 $0.00 FINLAY, SPENCER TEACHER $81,803.62 $0.00 FISHER, LORRAINE TEACHER $91,383.11 $0.00 FISHER, TARA PRINCIPAL $121,576.27 $1,048.69 FLOOD, KATHLEEN TEACHER $88,916.58 $0.00 FLOOD, PAULETTE TEACHER $79,690.01 $0.00 FONG, JAROD TEACHER $93,430.15 $0.00 FORD, CATHERINE TEACHER $81,953.96 $0.00 FORD, RYAN TEACHER $95,171.54 $0.00 FORD, SHANE TEACHER $92,203.79 $0.00 FORNARIS WHITTAKER, SARA TEACHER $82,329.11 $0.00 FORRER, ISABELLE TEACHER $89,302.44 $0.00 FORSTER, ERIKA TEACHER $90,119.53 $0.00 FORT, JENNIFER TEACHER $88,545.19 $0.00 FOSTER, PAULA TEACHER $85,546.71 $28.08 FOUQUETTE, RENE TEACHER $93,430.27 $0.00 FRANCIS, MARK TEACHER $89,836.85 $0.00 FRANKE, ALEXANDRE TEACHER $75,780.02 $0.00 FRANZ, LINDA TEACHER $87,336.48 $0.00 FRASER, CAMERON TEACHER $94,857.39 $0.00 FREEMAN, JENNIFER TEACHER $80,714.64 $0.00 FREEMAN, LORNA TEACHER $85,517.12 $0.00 FRENCH, JULIE TEACHER $90,535.24 $20.00 FRENCH, RACHEL PROGRAM CO-ORDINATOR $102,695.78 $844.38 FRIDGE, DAREN PRINCIPAL $126,664.47 $139.39 FRIDGE, KELLY TEACHER $96,603.78 $0.00 FRIEND, DOUGLAS TEACHER $91,815.61 $0.00 FRIEND, FRANCES TEACHER $80,571.02 $0.00 FRISK, KRISTI TEACHER $91,402.60 $0.00 FRITH, MICHELLE TEACHER $83,325.72 $0.00 FRITZSCHE, JENNIFER TEACHER $75,117.98 $0.00 FUKUI, STEVEN TEACHER $88,941.74 $0.00 FULLER, TRISTA TEACHER $76,166.16 $0.00 FUREY, PATRICK TEACHER $82,308.50 $1,261.97 GACHALLAN, FIONA TEACHER $82,311.62 $0.00 GALLELLO, CARLAN TEACHER $88,627.15 $0.00 GALLIGOS, TERRI TEACHER $90,036.85 $624.06 GANGNES, PAUL TEACHER $90,941.88 $570.00 GARDNNER, JUDI TEACHER $81,558.14 $0.00 GARG, ANJU TEACHER $82,239.28 $0.00 GARTLAND, PATRICIA SUPERINTENDENT $249,949.87 $73,172.27 GAVRILESCU, DANA TEACHER $90,136.86 $795.31 GAY, K. INGRID TEACHER $101,486.29 $0.00 GEDDES, CRAIG TEACHER $92,543.24 $1,000.00 GEE, BRYAN TEACHER $104,056.10 $0.00 GIBNEY, JOHN TEACHER $89,819.48 $0.00 GIBSON, GLEN MANAGER-INFORMATION TECHNOLOGY $100,708.70 $659.84 GILES, JASON VICE-PRINCIPAL $119,950.03 $677.03 GILL, GURJIT TEACHER $87,790.79 $0.00 GILL, JAMES TEACHER $87,790.67 $0.00 GILL, MANDEEP (MANDY) TEACHER $83,974.32 $0.00 GILLIGAN, ANDREW J TEACHER $89,819.46 $0.00 GILLIGAN, LEAH R TEACHER $80,724.67 $0.00 GLECKMAN, BRIAN TEACHER $93,412.20 $0.00 GLEN, IRENE E TEACHER $75,682.80 $0.00
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GODDARD, JAMES TEACHER $88,029.37 $0.00 GOHEEN, JOHN PRINCIPAL $129,479.31 $0.00 GOODHEART, CALEIGH TEACHER $84,710.58 $0.00 GOODRIDGE, LINDSAY VICE-PRINCIPAL $102,247.30 $107.19 GORDON, DON TEACHER $95,149.14 $0.00 GORDON, ELAINE F TEACHER $91,348.44 $0.00 GORDON, MARNIE TEACHER $96,010.22 $0.00 GORING, RALPH TEACHER $83,760.61 $0.00 GORJAO, LAURA TEACHER $81,953.94 $0.00 GOULD, JORDAN TEACHER $80,196.77 $0.00 GOUNTAS, SPYRITHOULA- ALIDA TEACHER $81,159.68 $0.00 GOW, KATIE TEACHER $81,953.98 $0.00 GRAF, LASTA TEACHER $90,019.52 $395.16 GRAHAM, ANDREW PRINCIPAL $132,976.40 $481.10 GRAY, HEATHER TEACHER $81,726.45 $0.00 GREENWOOD, HESTER TEACHER $82,635.01 $0.00 GREGA, MARIA TEACHER $76,016.05 $4,297.50 GREISSEL, MELODIE TEACHER $87,353.54 $0.00 GRIER, MALCOLM TEACHER $93,430.28 $0.00 GROENEWALD, CARRIE TEACHER $81,969.23 $0.00 GROSSI, PIETRO TEACHER $87,973.83 $766.59 GROSSMAN, JONATHAN TEACHER $76,704.64 $0.00 GUO, WEI MIN TEACHER $90,164.46 $0.00 GUTENBERG, ROSEMARIE TEACHER $84,305.72 $0.00 HAERDI, PETER TEACHER $88,021.26 $586.15 HAFFNER, MICHAEL A TEACHER $80,804.48 $0.00 HALL, TRACY TEACHER $90,716.32 $1,000.00 HAMILTON, JULIA TEACHER $87,328.80 $0.00 HAMILTON, LINDA TEACHER $93,885.79 $0.00 HAMILTON, SANDRA TEACHER $87,726.09 $0.00 HAMM, MARION TEACHER $87,773.78 $0.00 HAMNETT, JACKIE TEACHER $87,905.25 $0.00 HANCOCK, M.LESLEY TEACHER $92,178.74 $0.00 HANNA, GAVIN TEACHER $89,654.70 $0.00 HANSEN, KEITH TEACHER $85,109.73 $0.00 HARDER, NATALIE TEACHER $75,700.21 $0.00 HARDING, MICHELE TEACHER $89,488.77 $0.00 HARDLESS, NATHAN TEACHER $76,174.63 $0.00 HART, JEFFREY TEACHER $100,994.72 $0.00 HARTIGAN, COLLEEN TEACHER $93,457.12 $0.00 HARTMANN, BRANDI MANAGER-PAYROLL $81,613.93 $66.20 HASEBE, CHARLOTTE TEACHER $84,537.05 $0.00 HAYES, ADAM TEACHER $88,877.85 $0.00 HEINRICHS, ROBERT TEACHER $93,429.88 $40.18 HENDERSON, SHARON TEACHER $87,950.52 $1,360.68 HENDERSON, SUSAN TEACHER $91,135.77 $0.00 HENRY, KEVIN TEACHER $95,233.52 $0.00 HENSCHELL, SHERILYN TEACHER $86,580.85 $0.00 HERBST, LORRAINE TEACHER $75,100.68 $0.00 HERDMAN, AMANDA TEACHER $82,409.57 $0.00 HERNANDEZ, GARY TEACHER $86,724.46 $0.00 HESS, KATHLENE TEACHER $88,481.23 $769.60 HETHERINGTON, LORI TEACHER $89,123.91 $0.00 HEWITT, CINDY TEACHER $87,773.78 $0.00 HEWLETT, JASON PRINCIPAL $129,179.31 $799.06 HIDE, CHARITY TEACHER $85,955.99 $0.00 HIGHTOWER, JUDITH TEACHER $96,631.60 $0.00 HILL, DAVID TEACHER $91,039.17 $0.00
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HILLENBRINK, JODY TEACHER $99,870.49 $0.00 HILLIARD, CHRISTINE TEACHER $98,090.78 $1,207.68 HINDS, MARK TEACHER $80,384.04 $0.00 HIRVONEN, LEILA TEACHER $87,806.88 $0.00 HODGES, CATHERINE TEACHER $81,137.28 $0.00 HOGARTH, PATRICIA TEACHER $81,953.96 $0.00 HOLBROOK, LAWRENCE TEACHER $94,346.65 $0.00 HORTON, GARY TEACHER $89,836.87 $0.00 HORVATH, JOANNA TEACHER $81,854.53 $2,279.24 HOUSE, SHAWN TEACHER $89,644.23 $0.00 HOWARD, KAYCEE TEACHER $78,373.81 $0.00 HOWARD, SYLVIA TEACHER $82,111.77 $0.00 HOWELL, DINA TEACHER $92,576.51 $0.00 HOWELLS, BERNADETTE TEACHER $87,773.81 $40.00 HOWEY, JOANNE TEACHER $81,969.17 $0.00 HUBBARD, TRISHA TEACHER $89,364.12 $0.00 HUBER, BRANDON TEACHER $95,151.76 $0.00 HUGGINS, LEONA TEACHER $77,000.00 $0.00 HUGHES, BRENT TEACHER $99,102.00 $0.00 HUGHES, C. DEANNE TEACHER $91,177.12 $0.00 HUGHES, PHILIP TEACHER $92,031.34 $0.00 HUGHES, SHERRI-LYNN TEACHER $89,583.11 $0.00 HULIGANGA, LEANNE TEACHER $87,677.81 $0.00 HUML, APRIL TEACHER $87,773.82 $0.00 HUMPHRIES, MARK TEACHER $89,819.47 $0.00 HUNG, FIRMIN TEACHER $89,836.85 $0.00 HUNTER, ANDREA PRINCIPAL $123,115.02 $0.00 HUNTER, BRIAN TEACHER $88,056.60 $0.00 HUNTER, CHRIS PRINCIPAL $123,416.91 $0.00 HUSBAND, SARAH PRINCIPAL $132,976.40 $655.75 HUSTON, MARK RICHARD TEACHER $86,263.89 $0.00 HUTCHINSON, DONALD PRINCIPAL $129,496.12 $747.13 HUTNIAK, SANDRA TEACHER $89,427.91 $0.00 HYDE, WILLIAM H VICE-PRINCIPAL $119,450.03 $206.35 HYNES, SHAINA TEACHER $93,440.00 $0.00 IACOBUCCI, MARIO TEACHER $89,478.10 $0.00 IKEDA, LESLIE TEACHER $89,819.48 $0.00 INGELMAN, PATRIK TEACHER $89,819.52 $0.00 INKSTER, BARBARA TEACHER $87,773.75 $0.00 INKSTER, BILL TEACHER $95,622.04 $0.00 IP, CHUNG YAN TEACHER $93,412.22 $0.00 IPE, KENNETH TEACHER $115,260.23 $0.00 IRELAND, ERIKA TEACHER $87,790.76 $0.00 IRELAND, LUKE TEACHER $89,836.75 $0.00 JACK, KRISTINA TEACHER $87,524.46 $0.00 JACK, STEPHEN TEACHER $89,060.66 $0.00 JACKMAN, JOYCE TEACHER $93,447.49 $0.00 JACKSON, BRYAN TEACHER $86,022.14 $0.00 JACKSON, SUSAN TEACHER $93,336.27 $0.00 JACOBSEN, ROSS PRINCIPAL $129,179.31 $508.42 JACOBSEN, TANIA TEACHER $87,773.80 $0.00 JAEGGLE, PHILIP TEACHER $92,831.19 $740.16 JAFARZADEH, BEETA TEACHER $89,819.51 $0.00 JALTEMA, MICHAEL TEACHER $86,432.04 $0.00 JAMES, DEIDRE PRINCIPAL $127,064.47 $0.00 JAMES, VALERIE TEACHER $80,364.48 $0.00 JAMIESON, JOSEPH VICE-PRINCIPAL $105,962.42 $58.47 JAMIESON, KENNETH TEACHER $82,820.09 $0.00
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JANG, SHIRLEY TEACHER $75,554.93 $0.00 JANKOWIAK, MARCO PRINCIPAL $129,679.31 $199.29 JASINSKI, KAY TEACHER $78,171.91 $0.00 JASWAL, ANITA SPEECH/LANGUAGE PATHOLOGIST $89,940.50 $753.92 JENSEN-SWAISLAND, GRACE TEACHER $89,539.66 $0.00 JETTE, DAWN VICE-PRINCIPAL $89,595.46 $0.00 JIANFAR, SANAZ TEACHER $81,486.97 $0.00 JIEW, MARK TEACHER $86,069.54 $0.00 JIMENEZ, ANGELES TEACHER $91,633.56 $0.00 JOBA, SHANNON TEACHER $90,720.14 $0.00 JOEL, DENNIS TEACHER $84,413.20 $0.00 JOGHA, KAREN TEACHER $82,308.50 $0.00 JOHAL, BHUPINDER TEACHER $81,912.45 $0.00 JOHAL, JASVINDER (ROJ) TEACHER $90,694.81 $0.00 JOHANNSON, DONALD TEACHER $89,819.49 $0.00 JOHANSSON, VICTORIA TEACHER $82,219.68 $0.00 JOHN, RACHEL TEACHER $95,373.04 $0.00 JOHNS, KAREN TEACHER $93,598.02 $0.00 JOHNSTON, GEOFFREY PRINCIPAL-INTERNATIONAL EDUCATION $133,657.44 $72,975.84 JONAS, ADAM TEACHER $87,026.36 $0.00 JONES, CRISTA TEACHER $80,854.86 $0.00 JONES, DAVID VICE-PRINCIPAL $114,127.98 $1,385.26 JONES, MICHAEL TEACHER $104,152.31 $0.00 JOON, SONI TEACHER $91,140.04 $0.00 JOVANOVIC, KARL TEACHER $83,477.69 $0.00 JOY, SINEAD TEACHER $79,123.30 $300.00 JUDD, ANNE TEACHER $91,414.38 $0.00 JUNG, ELISA TEACHER $81,953.97 $0.00 KACHOR, CRAIG TEACHER $83,350.31 $0.00 KADHIM, NADIA TEACHER $83,208.13 $129.95 KAISER, MICHAEL TEACHER $87,826.30 $0.00 KANTOLA, KARL TEACHER $81,953.93 $0.00 KAPLAN, JANICE TEACHER $89,819.48 $0.00 KARIM, SAFANA TEACHER $83,750.37 $0.00 KAROD, AMANDA TEACHER $77,284.85 $0.00 KASELJ, ALAN TEACHER $92,885.99 $0.00 KASK, JENNIFER TEACHER $88,499.64 $0.00 KEATING, TARA TEACHER $102,603.73 $0.00 KEELER, KEVIN TEACHER $85,125.13 $0.00 KELLER, KELSEY TEACHER $77,278.89 $0.00 KEMP, LEANNE VICE-PRINCIPAL $105,962.42 $0.00 KENDAL, MICHELLE TEACHER $93,967.11 $0.00 KENDALL, KARIN TEACHER $89,527.69 $0.00 KENNEDY, COLLEEN TEACHER $81,969.80 $0.00 KENNEDY, ROSS TEACHER $90,719.25 $0.00 KENNEDY, SHANE TEACHER $91,131.23 $0.00 KERR, PAUL TEACHER $93,412.21 $0.00 KHOKHAR, NASREEN TEACHER $85,616.33 $0.00 KHONG, EMILY TEACHER $75,516.36 $0.00 KIDDIE, SUSAN TEACHER $89,819.47 $0.00 KILLAWEE, ROBERT PRINCIPAL $120,797.44 $0.00 KIM, ELIZABETH TEACHER $87,790.74 $0.00 KINDER, MELINDA TEACHER $91,366.55 $0.00 KING, BENJAMIN VICE-PRINCIPAL $119,450.04 $0.00 KING, CHARLES MANAGER-LABOUT RELATIONS $92,245.15 $410.75 KING, DAVID TEACHER $87,790.80 $0.00 KIRBY, J. BRENT TEACHER $93,603.35 $0.00 KIRSH, SUSAN TEACHER $81,953.92 $0.00
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KISH, CHAN TEACHER $88,114.91 $0.00 KLEPSCH, DARREN TEACHER $80,490.92 $0.00 KNITTEL, DOMINIQUE TEACHER $80,181.65 $0.00 KNIZEK, JIRI TEACHER $109,734.31 $0.00 KNOWLES, ALLISON TEACHER $93,582.71 $0.00 KOCS, DEBORAH TEACHER $89,121.11 $0.00 KOE, JENNIFER MOI TEACHER $89,160.58 $0.00 KOEBEL, JAMIE TEACHER $80,576.38 $0.00 KOETSIER, MARGARET A TEACHER $87,705.38 $0.00 KOKKAS, ASHLEY TEACHER $82,000.19 $0.00 KOMORI, MIWA TEACHER $81,854.33 $2,102.77 KONG, DOUGLAS TEACHER $89,819.46 $0.00 KOONER, SATINDER TEACHER $96,856.01 $0.00 KOPER, CYNTHIA TEACHER $80,968.05 $0.00 KOPF, JOHANNA TEACHER $84,500.52 $0.00 KORBY, PAULA TEACHER $81,953.96 $0.00 KORE, JOHN TEACHER $93,497.06 $0.00 KRAHN, JACOB TEACHER $83,306.22 $0.00 KRALJ, JASON MAINTENANCE $75,129.19 $115.49 KREITNER, HANS MAINTENANCE $75,573.09 $99.00 KRIPPS, ALANA TEACHER $81,953.95 $0.00 KROEKER, CYNTHIA TEACHER $81,969.64 $1,072.50 KUKULOWICZ, GLENDA TEACHER $87,202.00 $0.00 KWOK, SIMON TEACHER $82,989.66 $1,609.22 KWONG, DANIEL TEACHER $81,969.81 $0.00 KYLLONEN, KERRIN TEACHER $89,819.51 $0.00 LADHA, ZABEEN TEACHER $81,134.78 $935.67 LAFLEUR, SUZANNE TEACHER $91,601.04 $0.00 LAGESTON, STEFAN TEACHER $95,687.24 $0.00 LAJOIE, ROBERT MANAGER-INTERNATIONAL EDUCATION $115,802.77 $53,376.60 LALANDE, DOMINIQUE TEACHER $81,850.61 $0.00 LALANI, TARYN TEACHER $82,008.33 $0.00 LAMBERT, COLLEEN TEACHER $86,211.72 $0.00 LAMBERT, LORNE TEACHER $81,066.78 $0.00 LANDSKY, CATRIONA TEACHER $81,031.37 $0.00 LANGE, BRUNO TEACHER $91,381.28 $0.00 LANGE, CORIANNE TEACHER $94,385.67 $0.00 LANGE, MICHELLE TEACHER $87,773.82 $0.00 LAST, MATTHEW TEACHER $85,974.34 $0.00 LAU, KERRY TEACHER $87,790.79 $0.00 LAU, SERENE TEACHER $88,908.75 $0.00 LAU, STANLEY TEACHER $114,955.72 $0.00 LAUZON, SANDI VICE-PRINCIPAL $116,382.83 $0.00 LAWRENCE, TRACIE TEACHER $84,340.64 $884.22 LAWSON, DONA TEACHER $81,574.72 $0.00 LAYNE, CHERIE TEACHER $85,710.10 $0.00 LEDERER, DENEAN TEACHER $89,727.22 $0.00 LEE, CECILIA TEACHER $87,423.62 $0.00 LEE, COLLEEN TEACHER $93,412.26 $0.00 LEE, FAYE TEACHER $85,546.71 $0.00 LEE, HYUN (LINDA) CHUNG TEACHER $83,029.41 $0.00 LEE, J. RON TEACHER $90,928.50 $0.00 LEE, JO-ANNE TEACHER $91,469.36 $45.00 LEE, LAURENCE TEACHER $89,819.48 $0.00 LEE, MAPLE TEACHER $89,819.44 $0.00 LEE, MEI YING ANGELINE TEACHER $83,746.68 $0.00 LEE, SELENA TEACHER $89,381.47 $0.00 LEE, SHARON TEACHER $77,641.83 $0.00
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LEE, SIMON TEACHER $91,075.74 $20.00 LEHMANN, BRIAN MANAGER-INFORMATION TECHNOLOGY $119,530.07 $167.59 LEITCH, JEFF TEACHER $113,704.39 $0.00 LEMMO, ANNA PROGRAM CO-ORDINATOR $101,882.92 $2,539.49 LENARCZYK, ANNA TEACHER $90,119.50 $1,344.11 LENIHAN, SEAN TEACHER $95,799.61 $0.00 LENNY, JESSICA TEACHER $79,284.41 $0.00 LEONARD, BRIAN PRINCIPAL $129,979.31 $173.36 LEONG, HAYMEN TEACHER $91,691.15 $0.00 LEPORE, BEN TEACHER $91,249.71 $0.00 LESLIE, MEGAN TEACHER $82,208.75 $0.00 LETKEMAN, ANGELA TEACHER $87,328.80 $0.00 LEUNG, AMY ASSISTANT DIRECTOR-HUMAN RESOURCES $108,538.21 $6,508.94 LEUNG, PAMELA TEACHER $79,912.54 $22.00 LEUVEKAMP, GARY TEACHER $89,570.19 $0.00 LEWIS, LYNDA TEACHER $92,498.54 $0.00 LIAO, MARK TEACHER $94,346.65 $0.00 LIBERMAN, HEATHER TEACHER $87,581.83 $1,313.85 LIDDER, RAJMEEN (ROSIE) TEACHER $77,252.26 $0.00 LIM, ANNE KWAI-SIM TEACHER $78,623.14 $317.73 LIN, GEORGE TEACHER $93,487.44 $0.00 LINA, DORIS SPEECH/LANGUAGE PATHOLOGIST $82,253.84 $859.17 LINBURG, TERRY TEACHER $90,512.25 $0.00 LISKI, CARLEEN TEACHER $87,336.45 $0.00 LIVINGSTONE, CHRISTI TEACHER $79,712.74 $0.00 LLOYD, CATHERINE TEACHER $87,773.81 $0.00 LLOYD, CHERYL VICE-PRINCIPAL $114,162.81 $124.13 LLOYD, D. ANDREW VICE-PRINCIPAL $119,750.04 $229.19 LOCKHART, KIM SECONDED $89,819.46 $0.00 LOCKWOOD, KERRY L TEACHER $102,472.96 $0.00 LOCKWOOD, PAUL TEACHER $121,871.42 $0.00 LOEWY, DAN TEACHER $75,457.00 $0.00 LONG, AMANDA TEACHER $81,584.40 $0.00 LOO, SANDRA TEACHER $89,819.53 $0.00 LORE, FRANK TEACHER $93,430.28 $0.00 LOSS, DONNA TEACHER $89,570.19 $0.00 LOTTER, SHARON TEACHER $90,168.52 $0.00 LOUIE, SUSAN TEACHER $99,975.51 $0.00 LOW, KRISTY TEACHER $81,836.74 $0.00 LUCA, DOMINIQUE TEACHER $79,299.14 $0.00 LUCKING, LISA TEACHER $125,230.23 $182.63 LUCUS, KARA TEACHER $90,571.31 $0.00 LUDDU, INDERJEET TEACHER $83,304.37 $0.00 LUDDU, PARMEEL TEACHER $91,399.95 $0.00 LUECK, MICHELLE TEACHER $78,415.27 $769.60 LUM, DANA TEACHER $87,584.34 $0.00 LUNDIN, ANGELA TEACHER $78,023.78 $0.00 LUNIW, MIKE TEACHER $81,953.95 $0.00 LUONGO, MARIO TEACHER $95,146.54 $0.00 LUPIEN, CRISTINA TEACHER $81,580.71 $0.00 LYNCH, ERIN TEACHER $76,262.70 $0.00 LYNN, ALBERT YONG CHING TEACHER $81,969.79 $0.00 M'LOT, JANICE TEACHER $87,785.09 $0.00 MA, MARIAH TEACHER $80,892.52 $37.00 MACDICKEN, CHRIS TEACHER $94,424.69 $0.00 MACDONALD, DAVID TEACHER $89,214.31 $0.00 MACDONALD, MEGAN MANAGER-MAINTENANCE $88,027.89 $2,935.10 MACDONALD, TANYA PROGRAM CO-ORDINATOR $103,677.70 $1,554.73
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MACKAY, CALLUM TEACHER $93,504.71 $0.00 MACKAY, SARAH TEACHER $86,681.03 $0.00 MACKENZIE, JANINE TEACHER $75,450.78 $0.00 MACKENZIE-PEARCE, DEBRA TEACHER $87,806.58 $0.00 MACKINNON, FRANCES TEACHER $90,136.86 $2,451.82 MACLEAN, DOUG TEACHER $107,486.62 $2,706.70 MACLELLAN, HEATHER TEACHER $89,835.65 $0.00 MACMILLAN, DARREN PRINCIPAL $132,976.41 $88.16 MACMILLAN, MARNA PROGRAM CO-ORDINATOR $103,684.58 $442.31 MACPHERSON, ANNA-MARIE TEACHER $80,728.95 $0.00 MADDRELL, PETER TEACHER $106,783.76 $0.00 MAGHERA, NURDEEP TEACHER $86,496.39 $35.00 MAGISTRALE, NICK (NICOLA) TEACHER $87,528.39 $0.00 MAGNUSSON, CHRISTINA TEACHER $90,371.63 $0.00 MAGUIRE, S. DENISE TEACHER $89,389.33 $0.00 MAH, CRAIG PRINCIPAL $129,479.31 $579.28 MAH, VICTOR TEACHER $86,657.45 $0.00 MAHER, TRACI-ANNE TEACHER $87,773.80 $0.00 MAIERLE, LINDA TEACHER $89,819.54 $0.00 MAK, IRENE TEACHER $93,768.26 $20.00 MAK, LAWRENCE TEACHER $94,307.79 $0.00 MALAKOFF, DIETHER TEACHER $93,114.93 $0.00 MALAKOFF, NATALIE TEACHER $91,615.84 $35.00 MALLER, TIBOR (JUSTIN) TEACHER $89,819.55 $0.00 MANCELL, DOUGLAS TEACHER $82,120.57 $0.00 MANHAS, RANDHIR SINGH EXECUTIVE DIRECTOR-HUMAN RESOURCES $157,294.20 $9,679.22 MANHAS, TEJINDAR TEACHER $89,873.21 $0.00 MANN, JESSE TEACHER $75,033.03 $0.00 MANNAVARAYAN, SORAYA TEACHER $82,267.53 $0.00 MANNERS, RENN TEACHER $90,911.27 $0.00 MANOLIS, SOPHIA TEACHER $97,138.15 $100.80 MANSON, GEOFFREY P. TEACHER $82,460.20 $0.00 MANSON, JOHNNA TEACHER $91,697.55 $0.00 MANTON, LOUISE TEACHER $91,534.28 $0.00 MARINKOVIC, TARA L TEACHER $96,414.70 $794.94 MARINO, SUSAN TEACHER $82,120.33 $0.00 MARIOTTI, DAN TEACHER $89,587.49 $0.00 MARKLING, DORI WALDENE TEACHER $83,906.08 $0.00 MARKOVIC, URSULA MANAGER-LABOUR RELATIONS $96,928.44 $519.75 MARSDEN, DENNIS JAMES MAINTENANCE $91,493.80 $0.00 MARSH, CAROLYN TEACHER $90,222.89 $0.00 MARTIN, CHRISTOPHER K TEACHER $90,168.54 $20.00 MARTIN, LINDSAY TEACHER $88,005.90 $0.00 MARTIN, NAOKO TEACHER $87,790.79 $0.00 MARTIN, SHAUNNA TEACHER $94,349.23 $0.00 MARTINO, VANESSA TEACHER $89,819.58 $0.00 MASON, SANDRA TEACHER $77,871.02 $0.00 MATTSON, MELANIE TEACHER $90,690.56 $2,266.60 MATTSON, RINA TEACHER $75,306.53 $697.00 MATTU, INDERJEET KAUR TEACHER $85,546.73 $0.00 MAWANI, FAHRAH TEACHER $80,853.22 $21.60 MAZZEI, ASHLEY TEACHER $77,411.05 $0.00 MAZZUCCO, RENEE TEACHER $93,682.70 $0.00 MCARTHUR, ERICA A. TEACHER $90,062.39 $1,000.00 MCCALL, VANESSA E. TEACHER $89,199.41 $0.00 MCCAUSLAND, LISA ANNE TEACHER $75,073.19 $0.00 MCCLENAHAN, SHELLEY TEACHER $75,742.56 $0.00 MCCOMB, ANDREA J PRINCIPAL $129,179.31 $4,352.91
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MCCONVILLE, JAMES PETER TEACHER $89,819.53 $0.00 MCCRISTALL, DAVID TEACHER $88,262.16 $0.00 MCCUTCHEON, JEFF TEACHER $81,969.21 $0.00 MCCUTCHEON, SHANNON TEACHER $91,640.72 $309.96 MCCUTCHEON, TRISTAN BLAKE PRINCIPAL $132,887.39 $0.00 MCDONALD, EVAN TEACHER $86,899.15 $0.00 MCDONNELL, NAOMI JEAN TEACHER $96,269.05 $0.00 MCDONNELL, THOMAS (MARTIN) TEACHER $92,681.69 $0.00 MCFADDEN, BRIAN WALTER TEACHER $90,539.04 $0.00 MCFAUL, ROBERT SAMUEL PRINCIPAL $132,976.40 $0.00 MCGLENEN, MICHAEL ALAN DISTRICT PRINCIPAL-CONTINUING EDUCATION $136,501.03 $516.95 MCGOVERN, MADDALENA MARIA TEACHER $87,539.53 $0.00 MCGOVERN, WILLIAM M PRINCIPAL $129,979.27 $0.00 MCINTOSH, ANNE TEACHER $75,642.93 $0.00 MCINTYRE, ROXANNE MARIE TEACHER $91,167.21 $0.00 MCINTYRE, SONYA R. TEACHER $81,969.79 $0.00 MCKAY, MARTIN TEACHER $80,988.73 $0.00 MCKAY, SHARON VICE-PRINCIPAL $119,750.03 $441.51 MCKEAN, PETRA VERA TEACHER $87,790.77 $0.00 MCKENZIE, KERI L. TEACHER $89,371.92 $25.00 MCKENZIE, NICOLE H. TEACHER $75,413.47 $1,000.00 MCLAUGHLIN, ALEXANDRIA DAWN TEACHER $84,615.48 $0.00 MCLEAN, ASHLEY A TEACHER $78,041.47 $0.00 MCLEAN, DEANA ERIN VICE-PRINCIPAL $78,853.71 $22.22 MCMAHON, GENEVIEVE S. VICE-PRINCIPAL $111,059.02 $91.70 MCMAHON, RYAN A. TEACHER $89,836.88 $619.18 MCMILLAN, TAIMI TEACHER $80,964.07 $0.00 MCMINN, LINDA J. TEACHER $87,644.05 $0.00 MCMITCHELL, RILEY A TEACHER $76,460.51 $3,990.70 MCNALLY, GRANT TEACHER $99,065.15 $0.00 MCNAUGHTON, PAUL DIRECTOR OF INSTRUCTION-LEARNING SERVICES $153,203.52 $2,263.12 MCQUARRIE, MAUREEN TEACHER $89,679.79 $2,655.61 MEDAN, ZELJKA TEACHER $83,766.87 $0.00 MEHRA, SHALINI TEACHER $86,883.82 $0.00 MELNIK, EVGUENI TEACHER $83,654.09 $0.00 MENARD, LAURA TEACHER $90,576.83 $0.00 MEREDITH, DEBBIE TEACHER $89,819.49 $0.00 MERONIUK, CHRISTINE TEACHER $86,605.73 $0.00 METCALFE, SHELLEY TEACHER $88,290.08 $39.00 MEYER, ANN TEACHER $79,444.84 $0.00 MIETZKER, OLIVER TEACHER $85,771.69 $0.00 MIKL, NITA ASSISTANT SECRETARY TREASURER $149,225.26 $3,071.63 MILKOVICH VAZ, NANCY TEACHER $84,350.01 $0.00 MILLER, ADAM TEACHER $79,595.79 $0.00 MILLER, DARREN TEACHER $89,388.98 $0.00 MILLER, JANICE TEACHER $91,384.18 $0.00 MILLER, MELISSA TEACHER $87,773.82 $0.00 MILONAS, LEILA TEACHER $82,836.33 $0.00 MIYANAGA, BRENDA TEACHER $87,615.84 $0.00 MIYANAGA, GREGORY TEACHER $87,615.83 $0.00 MODDER, LUKE TEACHER $93,032.05 $0.00 MOLLS, ZAKARY TEACHER $91,096.98 $0.00 MOLOO, FAWZIA TEACHER $81,969.24 $0.00 MOODY, JENNIFER TEACHER $93,412.27 $0.00 MOORE, DIANA TEACHER $83,213.10 $0.00 MORETTI, NEAL TEACHER $89,873.19 $0.00 MORGAN, JENNIFER TEACHER $98,443.83 $0.00 MORO, LARRY TEACHER $94,160.15 $0.00
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MORPHETT, WILLIAM TEACHER $107,080.01 $0.00 MORRIS, ROBERT TEACHER $76,301.80 $0.00 MORRISON, NEIL TEACHER $92,483.16 $0.00 MORRISON, SHANNON TEACHER $89,570.17 $32.00 MORWICK, RONALD TEACHER $95,602.42 $0.00 MOSS, JODY PRINCIPAL $123,530.52 $1,303.79 MOULAND, ANGELIA TEACHER $87,612.79 $0.00 MULDER TEN KATE, QUIRIEN TEACHER $89,819.45 $0.00 MULZET, LISA TEACHER $91,725.31 $0.00 MUNDAY, TRINA TEACHER $93,468.59 $0.00 MUNK, MICHAEL MAINTENANCE $80,278.73 $0.00 MUNRO, KATHERINE J SPEECH/LANGUAGE PATHOLOGIST $90,119.46 $579.69 MUNRO, LANCE TEACHER $83,379.39 $0.00 MURO, CARLO TEACHER $93,584.05 $0.00 MURPHY, HEATHER PRINCIPAL $136,201.06 $1,065.06 MURPHY, JOHN TEACHER $95,045.59 $0.00 MURPHY, KYLA TEACHER $90,539.63 $0.00 MURPHY, NICOLE TEACHER $96,242.22 $0.00 MURPHY, STEPHANIE PROGRAM CO-ORDINATOR $92,831.42 $2,750.77 MURRAY, STEPHEN TEACHER $90,545.80 $0.00 MUSHENS, DAVID VICE-PRINCIPAL $119,354.86 $563.61 MUXWORTHY, CAROLYN TEACHER $83,962.90 $0.00 MUXWORTHY, PERRY PRINCIPAL $129,479.31 $0.00 MYLES, HANNAH-LEIGH TEACHER $91,237.17 $0.00 NAGRA, CHERIE TEACHER $79,868.68 $0.00 NAIDOO, PATHMAKANTHIE TEACHER $89,843.02 $0.00 NAPOLETANO, ALFONSO TEACHER $90,220.40 $0.00 NAY, JEFFREY TEACHER $75,847.08 $1,000.00 NEDO, CINDY TEACHER $87,797.93 $0.00 NELSON, JENNIFER TEACHER $97,568.61 $0.00 NELSON, JOEL VICE-PRINCIPAL $90,505.09 $60.32 NELSON, KEVIN TEACHER $79,649.31 $0.00 NEMBHARD, DENISE TEACHER $94,836.47 $56.16 NEUFELD, JEREMY TEACHER $104,794.67 $0.00 NEULS, BARBARA TEACHER $92,811.42 $0.00 NEW, JANICE MANAGER-FACILITIES RENTALS $78,398.95 $207.07 NEWBERY, IAN TEACHER $87,049.46 $0.00 NICHOLAS, MICHELLE TEACHER $81,969.80 $0.00 NICHOLS, JENNIFER TEACHER $93,537.36 $0.00 NICKASON, SUSAN TEACHER $87,790.81 $0.00 NICOLLS, CHRISTOPHER SECRETARY TREASURER AND CFO $200,543.20 $16,872.46 NISHIHAMA, SHARON TEACHER $83,750.32 $0.00 NISHIMURA, RANDY TEACHER $85,566.94 $0.00 NISHIMURA, SUSAN TEACHER $90,627.30 $0.00 NISKA, MELISSA TEACHER $85,563.25 $0.00 NONIS, DARREN TEACHER $93,554.00 $0.00 NORDBY, ANDERS TEACHER $93,997.59 $0.00 NORLIN, NINA TEACHER $93,867.47 $0.00 NORMAN, LARRY MAINTENANCE $75,090.68 $0.00 NOVOTNY, MARTIN TEACHER $91,054.76 $225.22 NUNN, MARILYN TEACHER $86,313.99 $105.25 O'BRIEN, KRISTIN TEACHER $87,806.82 $420.71 O'BRIEN, SHAWN TEACHER $90,119.47 $2,679.42 O'NEILL, H. ANDREW TEACHER $89,696.32 $0.00 OBST, KIMBERLEY TEACHER $82,901.88 $0.00 ODBERG, LORI-JEAN TEACHER $95,593.25 $769.60 OGILVIE, SHANNON TEACHER $89,570.18 $0.00 OLCHOWY, TARA E TEACHER $90,883.10 $0.00
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OLDEJANS, JACQUELINE TEACHER $87,239.10 $0.00 OLIVER, LAUREN TEACHER $87,773.78 $0.00 OLSEN, STEPHANIE TEACHER $91,384.20 $0.00 OLSON, PAIGE TEACHER $88,552.03 $0.00 OLSTEAD, ROB TEACHER $87,790.78 $0.00 OLYNYK, KARYN TEACHER $87,773.68 $0.00 ORLANDI, PETER TEACHER $79,956.50 $0.00 OSBORNE, CHRISTIE TEACHER $81,147.66 $0.00 OTEY, MARY TEACHER $77,504.40 $0.00 OTTENS, GLENDA TEACHER $90,787.37 $0.00 OUELLETTE, MICHELLE TEACHER $92,347.01 $0.00 OUGH, TAMMY TEACHER $91,363.53 $0.00 OUN, CHARLA TEACHER $92,601.51 $0.00 OUN, ERIK TEACHER $88,030.88 $0.00 PAIN, CHRISTINE TEACHER $79,876.49 $0.00 PAISLEY, MARGARET TEACHER $91,534.24 $0.00 PALINES, ERLINDA TEACHER $82,361.70 $0.00 PANDOLFO, FRANCA TEACHER $84,874.01 $366.12 PAPANTONIOU, DEMOS TEACHER $89,568.29 $0.00 PAPILLO, TONY TEACHER $93,412.22 $0.00 PAQUETTE, CAROLE TEACHER $93,289.60 $0.00 PARKINS, MICHAEL PRINCIPAL $123,416.90 $968.91 PARMAR, STACEY JASBIR PRINCIPAL $129,179.31 $0.00 PARNELL, JOHN N TEACHER $82,246.21 $0.00 PASICHNYK, BRENDA TEACHER $87,773.77 $0.00 PASS, TRACY TEACHER $80,500.23 $0.00 PASSAGLIA, DEREK PRINCIPAL $129,179.31 $0.00 PASSAGLIA, JODI TEACHER $77,022.73 $0.00 PATHER, BHASHKAREN TEACHER $88,987.51 $1,000.00 PAVAN, KIMBERLEY TEACHER $91,344.87 $1,020.00 PAVICH, LILLIAN TEACHER $85,203.48 $0.00 PAYNE, JUDITH VICE-PRINCIPAL $116,835.05 $441.18 PEACOCK, BLAIR TEACHER $94,769.67 $0.00 PEACOCK, NICOLE TEACHER $86,816.42 $1,977.53 PEARCE, JO-ANNE PROGRAM CO-ORDINATOR $103,476.02 $1,270.19 PEARCE, JULIE TEACHER $76,671.04 $0.00 PEARSE, FRANK PRINCIPAL $129,979.31 $774.22 PELLATT, NATASHIA TEACHER $83,142.76 $0.00 PELLS, LEAH TEACHER $80,907.43 $0.00 PENEV, MARK TEACHER $88,273.48 $0.00 PENGELLEY, JOHN MANAGER-FACILITIES $91,656.42 $1,440.68 PENGELLY, DEREK TEACHER $87,595.80 $0.00 PENK, BRIAN TEACHER $90,733.63 $0.00 PENK, JENNIFER TEACHER $90,936.32 $0.00 PERCEVAULT, CRAIG TEACHER $89,819.48 $0.00 PERCEVAULT, ELEANA TEACHER $82,174.44 $0.00 PERESSIN, JOANNE TEACHER $83,320.74 $0.00 PERKO, STEPHANIE TEACHER $92,835.86 $0.00 PERRY, J. PAIGE TEACHER $82,843.53 $0.00 PESA, ANGELA TEACHER $89,836.81 $0.00 PETERS, MURRAY PRINCIPAL $129,479.31 $1,082.37 PETERSEN, BRAD TEACHER $84,958.48 $0.00 PETTENON, TANIA TEACHER $94,480.08 $0.00 PHARAON, MICHELINE TEACHER $87,773.82 $0.00 PHELAN, DAVID VICE-PRINCIPAL $119,450.04 $1,183.95 PHILLIPS, KAROLIN TEACHER $82,835.87 $0.00 PHILLIPS-WATTS, BRENT TEACHER $92,319.33 $0.00 PIERCE, SUNITA TEACHER $76,140.57 $1,000.00
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PIGGOTT, JILLIAN TEACHER $87,595.82 $0.00 PINSKY, LIANE TEACHER $79,299.14 $22.00 PIPER, MICHAEL TEACHER $87,916.69 $0.00 PLEASANTS, JAEMA TEACHER $90,670.24 $0.00 PLESHA, JULIE TEACHER $89,836.84 $0.00 POBRAN, JENNIFER TEACHER $87,336.48 $0.00 POIRIER, DEIRDRE SPEECH/LANGUAGE PATHOLOGIST $90,119.61 $0.00 POKA, PETER TEACHER $128,839.45 $0.00 POPE, JODY TEACHER $91,366.54 $0.00 POPE, SHANE TEACHER $92,461.53 $0.00 PORTER, KENNETH TEACHER $93,255.66 $0.00 POTTER-SMITH, CHRISTINE VICE-PRINCIPAL $120,750.06 $0.00 POUDRE, HEATHER TEACHER $81,004.55 $590.00 POWELL, KELLY TEACHER $88,373.25 $0.00 PRESHAW, JENS TEACHER $93,255.70 $55.00 PRESTIA, ROBERT TEACHER $94,208.99 $0.00 PRIESTLY, SUSAN TEACHER $89,857.97 $0.00 PRIMEAU, LAURELEI TEACHER $88,530.08 $0.00 PRINSTER, MARK TEACHER $95,280.97 $613.45 PROCTOR, DAVID TEACHER $94,188.95 $0.00 PRODEN, DAN ASSISTANT DIRECTOR-PAYROLL $108,885.63 $2,748.21 PROSPERI-PORTA, MELISSA TEACHER $89,819.50 $0.00 PURYCH, DONNY TEACHER $91,275.18 $0.00 QUACH, CINDY TEACHER $98,246.97 $0.00 QUINTO, SIMON TEACHER $93,430.17 $0.00 RAABE, BRENT TEACHER $91,384.22 $0.00 RADIC, DEJAN TEACHER $97,618.82 $466.44 RAGHOOBARSINGH, ROGER TEACHER $93,430.31 $0.00 RAHN, AARON TEACHER $93,412.20 $0.00 RAI, DALJIT TEACHER $85,119.13 $0.00 RAI, MANJIT VICE-PRINCIPAL $116,585.06 $1,022.39 RAMALHO, DAVID TEACHER $89,819.52 $0.00 RANDS, KARLA TEACHER $88,132.31 $0.00 RAO, MARK VICE-PRINCIPAL $119,450.06 $233.61 RASMUSSEN, RICHARD TEACHER $81,953.42 $0.00 READ, CARLA TEACHER $87,971.88 $0.00 REDLICH, CRYSTAL TEACHER $84,951.72 $0.00 REESE, M. VICTORIA TEACHER $87,773.84 $0.00 REICHERT, MICHELLE TEACHER $87,321.15 $0.00 REID, DARCEY TEACHER $89,006.04 $1,394.47 REID, H. MICHELE PRINCIPAL $129,679.31 $985.60 REID, JILL VICE-PRINCIPAL $119,750.02 $1,312.71 REIN, ANNETTE TEACHER $82,766.57 $0.00 RENARD, JENNIFER TEACHER $82,107.24 $0.00 RENAUD, DEBRA TEACHER $81,969.83 $35.00 RENFORS, KAREN TEACHER $87,790.76 $0.00 RENSEN, SHAUN TEACHER $90,569.24 $0.00 RESTRICK, WENDY TEACHER $87,123.16 $0.00 RICCI, NICOLETTA TEACHER $131,725.77 $16.00 RICHARD, SUZANNE TEACHER $89,819.49 $0.00 RICHARDS, BRUCE TEACHER $88,275.92 $0.00 RILEY, JILL TEACHER $93,668.32 $0.00 RINKE, LISA PRINCIPAL $133,176.41 $781.86 ROBB, DANA TEACHER $92,015.90 $0.00 ROBERGE, NICOLE TEACHER $91,722.04 $0.00 ROBERTS, AMANDA TEACHER $78,111.10 $0.00 ROBERTS, EDWARD TEACHER $93,667.54 $0.00 ROBERTS, LEE TEACHER $81,970.32 $294.74
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ROBERTS, PAUL TEACHER $110,931.81 $0.00 ROBERTS, REYANNE TEACHER $88,118.07 $0.00 ROBERTS, THERESA PRINCIPAL $123,172.77 $0.00 ROBERTSON, DIANA TEACHER $83,766.55 $0.00 ROBERTSON, IAN TEACHER $90,119.48 $1,401.81 ROBINSON, SEAN TEACHER $99,352.91 $0.00 ROEST, MIKE TEACHER $87,072.84 $0.00 ROGERS, VERNA TEACHER $81,969.82 $0.00 ROGULA, MICHAL TEACHER $83,929.62 $0.00 ROMANI, DAVID TEACHER $91,883.06 $0.00 ROMANO, SCOTT TEACHER $76,671.01 $16.80 ROMANO, TONY VICE-PRINCIPAL $116,202.50 $0.00 ROOS, STEVEN PRINCIPAL $132,976.40 $535.70 ROQUE, PHILLIP TEACHER $90,190.06 $0.00 ROSE, RHEA TEACHER $89,836.85 $0.00 ROSS, BRADLEY TEACHER $81,969.70 $0.00 ROSS, DEVON MANAGER-FACILITIES $130,305.78 $6,736.78 ROSS, JASON TEACHER $90,565.96 $0.00 ROSS, KATHERINE TEACHER $82,371.56 $0.00 ROSS, LARA TEACHER $84,710.83 $0.00 ROSS, SUSAN DISTRICT PRINCIPAL $133,176.40 $2,179.38 ROTHENBERGER, RICHARD TEACHER $89,928.15 $0.00 ROTZIEN, LAUREN TEACHER $99,044.08 $0.00 ROWE, JESSICA TEACHER $89,819.46 $0.00 ROYLE, VIVIENNE LOUISE TEACHER $94,389.34 $1,178.96 ROZANSKI, JANET ALLISON TEACHER $88,321.64 $0.00 RUD, STEVEN J. TEACHER $89,580.19 $0.00 RUEGER, TERRY R TEACHER $76,655.81 $0.00 RUHR, MICHAL TEACHER $92,223.68 $0.00 RUSSELL, ELSPETH JANET PRINCIPAL $123,616.90 $893.81 RUSSELL, KATE M. TEACHER $92,629.26 $0.00 RYAN, LAWRENCE A VICE-PRINCIPAL $111,859.06 $0.00 RYAN, MICHAEL W MAINTENANCE $121,056.27 $0.00 RYSIEWICZ, ALEKSANDER J. MAINTENANCE $75,047.29 $851.84 SABOT, CURTIS TEACHER $90,293.27 $0.00 SADOWSKI, LORELEI B. TEACHER $91,447.76 $40.00 SAINAS, STAVROS(STEVE) GREGORY TEACHER $99,129.41 $0.00 SALEMBIER, PHILIP J TEACHER $91,587.90 $0.00 SALLOUM, LISA PRINCIPAL $130,479.31 $862.72 SAMSON, IRVIN OBCENA TEACHER $84,589.53 $0.00 SANDERSON, ARTHUR O. TEACHER $90,429.94 $0.00 SANDILANDS, MERRIN TEACHER $91,341.60 $0.00 SANDS, DAVID HAROLD PRINCIPAL-INFORMATION TECHNOLOGY $130,505.78 $18,674.57 SANDS, SUSAN TEACHER $85,708.04 $0.00 SANFORD, CINDY L. TEACHER $89,819.53 $0.00 SANGAR, ARUN SPEECH/LANGUAGE PATHOLOGIST $88,111.87 $0.00 SANTAROSSA, ANTONIO TEACHER $91,032.43 $0.00 SANTOS, CONNIE TEACHER $81,953.97 $0.00 SARANCHUK, NICHOLAS TEACHER $88,029.36 $0.00 SARTE, ALIISA M. TEACHER $94,129.69 $0.00 SATHER, PAUL TEACHER $79,799.24 $0.00 SAVOVIC, NEVENA TEACHER $89,819.49 $0.00 SAWCHUK, WALLY JAMES TEACHER $106,640.57 $0.00 SCHELLENBERG, GREGORY TEACHER $105,608.43 $0.00 SCHMIDT, AMY TEACHER $80,985.16 $0.00 SCHOENHALS, FREDERICK (MIKE) TEACHER $93,638.83 $0.00 SCLATER, JONATHAN A. PRINCIPAL $123,616.89 $75.75 SCOTT, MEIGHAN L MANAGER-FACILITIES $97,371.05 $771.86
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SCOTT, PETER G. TEACHER $89,592.75 $0.00 SCOTT, R. ANTHONY TEACHER $91,370.06 $0.00 SCOTT, SUSAN J. TEACHER $93,948.02 $0.00 SEDDON, CINDI L PRINCIPAL $136,473.67 $0.00 SEILER, PAMELA LOUISE TEACHER $87,805.30 $0.00 SENEY, NICOLE A. TEACHER $82,963.61 $0.00 SENGOTTA, TAMARA KIMBERLEY PROGRAM CO-ORDINATOR $104,109.99 $929.02 SEWARD, KELLY L. TEACHER $87,344.92 $0.00 SHANNON, DENNIS M. PRINCIPAL $130,479.31 $379.23 SHANTZ, PAMELA A. TEACHER $89,836.85 $0.00 SHEA, LORI LEE TEACHER $75,108.02 $0.00 SHEEHAN, JEFFREY PAUL TEACHER $89,545.60 $0.00 SHEPHERD, JENNIFER K. TEACHER $78,944.52 $0.00 SHERLE, LORI A. TEACHER $91,997.53 $0.00 SHIELDS, KRISTA TEACHER $89,003.84 $0.00 SHINKEWSKI, SARAH R. TEACHER $81,803.57 $294.74 SHIU, NAOMI D. TEACHER $91,615.85 $0.00 SHONG, GERALD GIN HOONG ASSISTANT SUPERINTENDENT $180,638.10 $8,332.13 SHONG, KATERINA TEACHER $82,587.14 $0.00 SHONG, STEPHEN TEACHER $93,868.65 $0.00 SHORTHOUSE, NAN PRINCIPAL $129,479.31 $0.00 SHOTTON, NICOLA TEACHER $85,563.09 $0.00 SHUM, ANITA TEACHER $89,819.55 $47.00 SIBLEY, CAROLINE TEACHER $83,317.17 $0.00 SIDDIQUI, MOHAMMED TEACHER $81,971.02 $0.00 SIDHU, RAMINDER TEACHER $87,558.95 $0.00 SIGISMUND, JAMIE TEACHER $87,773.87 $0.00 SIGISMUND, MICHELLE TEACHER $89,121.12 $35.00 SILVERSTONE, SHAWN MANAGER-INTERNATIONAL EDUCATION $115,835.02 $63,615.47 SILZER, DIANE TEACHER $93,412.22 $0.00 SIMISTER, FILOMENA TEACHER $87,563.06 $0.00 SIMMONS, D. MICHAEL TEACHER $92,762.37 $0.00 SIMMONS, KEVIN TEACHER $89,955.68 $0.00 SIMONOVIC, BARBARA EXECUTIVE ADMINISTRATIVE ASSISTANT $81,281.57 $1,131.31 SIMONSON, TARYN TEACHER $76,741.06 $0.00 SINCLAIR, LAURIE TEACHER $91,415.54 $0.00 SINGH, MANISHA TEACHER $75,058.37 $0.00 SIREC, JULIE TEACHER $83,848.41 $0.00 SITTER, MARK TEACHER $91,058.30 $0.00 SKERRATT, GREG TEACHER $100,260.95 $0.00 SLINGER, JENNIFER TEACHER $76,815.39 $0.00 SLUIS, CAROLYN TEACHER $89,684.67 $47.00 SMELSER, KYLE TEACHER $81,953.97 $0.00 SMITH, DAWN TEACHER $83,519.88 $0.00 SMITH, MARK TEACHER $92,591.70 $0.00 SMITH, MARY TEACHER $84,298.86 $0.00 SMITH, PETER TEACHER $89,837.09 $0.00 SMITH, SHAWNA TEACHER $93,708.69 $0.00 SMITH, TODD VICE-PRINCIPAL $119,750.07 $0.00 SMITH, TRAVIS TEACHER $85,383.61 $0.00 SMORODEN, STEPHEN MANAGER-CUSTODIAL SERVICES $106,406.57 $5,421.33 SOH, ABBY PRINCIPAL $132,676.40 $728.80 SOISETH, ALAN TEACHER $120,358.79 $141.48 SOKOL, MATTHEW TEACHER $83,565.90 $0.00 SOLLERO, ROBERT TEACHER $83,080.86 $0.00 SOWERBY, KEVIN TEACHER $89,389.32 $0.00 SPARKS, SANDRA MARIE TEACHER $81,390.85 $0.00 SPEIGHT, GLENDA PRINCIPAL $132,976.40 $612.16
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Employee Position Remuneration Expenses
SPENCER, BRENT TEACHER $92,391.69 $0.00 SPENCER, KELLY TEACHER $81,970.49 $0.00 SPIRA, PETER TEACHER $88,104.41 $0.00 ST. ARNAUD, LINDA-LOUISE TEACHER $89,570.21 $0.00 ST. PRIX, GENTLE TEACHER $89,835.63 $0.00 STACHOW, CHEALSY TEACHER $81,508.54 $0.00 STAPELMANN, BROOK TEACHER $75,701.65 $0.00 STARR, DAVID PRINCIPAL $133,266.75 $0.00 STARR, SHARON VICE-PRINCIPAL $117,099.88 $0.00 STARTIN, KEVIN TEACHER $85,715.14 $0.00 STEACY, JOANNE TEACHER $93,412.24 $0.00 STELLA, LUCIANO TEACHER $86,085.38 $0.00 STEPHENS, BARBARA TEACHER $91,615.82 $0.00 STEWARDSON, MICHELLE TEACHER $86,041.19 $0.00 STEWART, ANNA TEACHER $87,381.33 $0.00 STEWART, DARREN PRINCIPAL $132,976.40 $1,227.73 STEWART, KEVIN TEACHER $87,790.77 $0.00 STIBBS, HOLLY TEACHER $90,829.04 $0.00 STOCKLI, RAYMOND MAINTENANCE $76,112.23 $0.00 STOFFBERG, LESLIE TEACHER $86,704.86 $0.00 STOTT, RODNEY (ROD) MAINTENANCE $76,899.62 $728.41 STRAIN, KELLY TEACHER $83,499.99 $0.00 STRANG, ANITA PRINCIPAL $126,579.96 $0.00 STRAUMFORD, DARREN TEACHER $93,981.74 $0.00 STROMGREN, JEFFREY PROGRAM CO-ORDINATOR $102,843.33 $2,627.95 STRONG, DEBORAH SPEECH/LANGUAGE PATHOLOGIST $90,119.51 $580.44 STUART, ALISON TEACHER $90,928.08 $0.00 STUART, VICTORIA TEACHER $90,066.64 $0.00 STURROCK, ANDREW (DREW) TEACHER $91,297.09 $39.85 SUE-A-QUAN, LEAH TEACHER $89,819.48 $0.00 SULLIVAN, SHANNON TEACHER $89,655.58 $1,112.47 SUMMERS, LINDA TEACHER $88,238.08 $0.00 SUN, FRANK TEACHER $117,181.70 $0.00 SUN, STEPHEN TEACHER $83,072.29 $0.00 SUNG, CRAIG TEACHER $96,629.26 $0.00 SUTHERLAND, GREGORY TEACHER $89,819.51 $0.00 SUTHERLAND, TARA TEACHER $89,664.13 $1,140.77 SVIATKO, LAURA PRINCIPAL $115,042.15 $0.00 SWANSON, KIMBERLEY TEACHER $100,099.68 $0.00 SWISTAK, YVONNE TEACHER $91,323.10 $0.00 SYNAK, KELCEY TEACHER $89,568.33 $653.95 SZAMOSKOZI, GABRIELLE TEACHER $81,953.97 $1,047.28 SZE, JASON TEACHER $87,773.78 $0.00 TAM, SELWYN TEACHER $91,840.75 $0.00 TAMBELLINI, NADINE DISTRICT PRINCIPAL-HUMAN RESOURCES $136,473.28 $2,143.19 TAN, PRESTON TEACHER $76,034.44 $35.00 TANG, HUA TEACHER $96,620.24 $0.00 TASCHEREAU, JOHANNE TEACHER $87,790.76 $0.00 TATE, ERIN TEACHER $119,480.41 $0.00 TAYLOR, ALEKSANDRA TEACHER $87,790.79 $0.00 TAYLOR, BRENT VICE-PRINCIPAL $116,885.06 $0.00 TEMLETT, THERESA TEACHER $95,305.86 $0.00 TEPES, GIORGIANA TEACHER $81,198.79 $0.00 TERNAN, LEAH TEACHER $100,749.39 $206.25 TEYEMA, MARGARET MANAGER-HUMAN RESOURCES $90,040.38 $2,209.20 THACKER, CAROLYN TEACHER $82,753.05 $0.00 THERIAULT, DORIS TEACHER $93,666.60 $35.00 THIARA, PARMJIT TEACHER $93,414.88 $0.00
Page 128 of 154 Schedule of Employee Remuneration and Expenses
Employee Position Remuneration Expenses
THIBAULT, JULIE TEACHER $75,141.47 $0.00 THIBODEAU, LYNN TEACHER $81,561.46 $0.00 THIES, JORDAN TEACHER $86,124.23 $0.00 THOMAS, DANIELLE TEACHER $86,858.16 $0.00 THOMAS, KARA-LEE TEACHER $77,341.17 $0.00 THOMAS, MARIA TEACHER $94,759.65 $0.00 THOMASEN, SHERI TEACHER $90,697.77 $0.00 THOMPSON, MARNY TEACHER $89,570.01 $47.00 THOMPSON, SHARON ASSISTANT DIRECTOR-PROCUREMENT $104,779.04 $1,611.88 THOMSON, ROBERT TEACHER $82,517.39 $0.00 THURBIDE, CAL TEACHER $89,819.46 $0.00 TILSLEY, DANIEL TEACHER $88,290.17 $0.00 TILSNER, HEIDY TEACHER $89,819.48 $0.00 TING, WAH-KEE TEACHER $88,655.40 $0.00 TOMMASINI, GINA TEACHER $93,430.28 $0.00 TOMPKINS, KIM PRINCIPAL $125,859.83 $0.00 TOMPKINS, SHERI TEACHER $82,920.29 $0.00 TONKS, MICHAEL TEACHER $87,334.46 $0.00 TOOLSIE, SHANTI TEACHER $93,628.75 $0.00 TOOTIAN, ALI TEACHER $91,524.73 $0.00 TORRES-MARTINEZ, SHERYL TEACHER $83,750.41 $0.00 TOTH, VICTOR TEACHER $90,161.44 $0.00 TOURE, NAFISSATA TEACHER $87,790.78 $0.00 TOWNSEND, BROOKE TEACHER $89,819.52 $0.00 TOY, JUDY TEACHER $87,773.82 $0.00 TRASK, BILL PRINCIPAL $132,976.40 $2,156.16 TRASK, DONA TEACHER $89,371.94 $0.00 TRIGGS, JOANNE TEACHER $89,377.67 $0.00 TROVATO, EDWARD TEACHER $90,732.17 $0.00 TRUMPOUR, JENNIFER TEACHER $90,978.72 $0.00 TRUNKFIELD, RHONDA TEACHER $93,412.25 $296.92 TRUSS, ANN TEACHER $89,138.08 $0.00 TRUSS, DAVID PRINCIPAL $123,416.92 $1,095.31 TSENG, TIFFANY TEACHER $81,981.49 $0.00 TSONIS, ANASTASIA TEACHER $83,563.98 $0.00 TSUI, JONI TEACHER $92,171.08 $0.00 TUAN, NADIA TEACHER $84,742.80 $0.00 TUAN, SONYA TEACHER $77,437.41 $0.00 TULLOCH, PASCALE TEACHER $87,790.80 $0.00 TUNG, DENISE TEACHER $82,452.40 $0.00 TURENNE, JOHN TEACHER $84,117.98 $35.00 TURNBULL, THOMAS TEACHER $89,485.81 $0.00 TURNER, SCOTT TEACHER $93,412.24 $0.00 TURPIN, CHRISTOPHER TEACHER $93,228.57 $0.00 TURPIN, DIANE TEACHER $89,587.51 $0.00 TUSTIN, T. MARK TEACHER $81,969.82 $0.00 TYLDESLEY, MIKE TEACHER $92,274.83 $0.00 UDELL, JODEY TEACHER $91,829.77 $0.00 UDELL, MARTINE TEACHER $91,829.77 $0.00 UEDA, LEAH TEACHER $81,953.96 $0.00 UNGER, BRIAN TEACHER $89,837.56 $0.00 UPTON, HEIDI TEACHER $86,791.40 $0.00 URQUHART, WILLIAM TEACHER $91,633.58 $0.00 URSU, CATALIN TEACHER $94,713.07 $0.00 UTTING, OLIVER TEACHER $80,892.54 $0.00 VADEBONCOEUR, PETER TEACHER $96,548.87 $0.00 VAKENTI, ERIN TEACHER $88,491.69 $0.00 VAN DER MEER, PATRICIA TEACHER $89,138.11 $0.00
Page 129 of 154 Schedule of Employee Remuneration and Expenses
Employee Position Remuneration Expenses
VAN GAALEN, MARRIGJE TEACHER $91,471.47 $0.00 VAN HOVE, JUSTIN TEACHER $92,202.81 $0.00 VAN OS, DONALD TEACHER $82,527.15 $0.00 VANCE, PATRICIA TEACHER $92,956.48 $20.00 VANDERHOOK, SHARON TEACHER $88,256.69 $0.00 VANDERKRAAN, EMMA TEACHER $95,391.07 $0.00 VANDERWOOD, DEBRA TEACHER $89,395.62 $794.50 VANSTAALDUINEN, ANGELA TEACHER $89,837.59 $0.00 VANSTAALDUINEN, BART TEACHER $87,790.76 $0.00 VANTOL, JOHANNUS ASSISTANT DIRECTOR-MAINTENANCE $126,208.76 $0.00 VELTRI, ANTHONY TEACHER $99,315.85 $0.00 VENDRAMIN, CARRIE TEACHER $83,603.39 $0.00 VICKERS, RICHARD TEACHER $83,483.75 $0.00 VINCENT, MAXWELL TEACHER $90,012.78 $2,065.43 VIVEIROS, MICHAEL TEACHER $97,332.68 $20.00 VIVIAN, CHARLENE TEACHER $92,340.71 $0.00 VON UNRUH, VERENA TEACHER $93,412.25 $0.00 VOYKIN, TERESSA TEACHER $88,286.15 $0.00 VUKIC, MARKE TEACHER $88,585.06 $0.00 WADE, STACEY TEACHER $82,321.40 $0.00 WAKIL, KIMBERLEY MANAGER-FINANCE $102,064.04 $2,077.62 WALD, CHRISTINE TEACHER $93,100.03 $0.00 WALLACE, KEVIN TEACHER $89,836.87 $0.00 WALLSMITH, KATHRYN TEACHER $75,363.55 $0.00 WALRY, SUZANNE TEACHER $87,806.59 $0.00 WALTERS, SHANDA TEACHER $84,164.71 $0.00 WALTON, SUZANNE VICE-PRINCIPAL $119,450.04 $0.00 WARD, LINDSAY TEACHER $79,887.98 $0.00 WARNER, LISA TEACHER $83,284.01 $0.00 WATKINS, CERI PRINCIPAL $129,479.31 $1,016.14 WATKINS, MICHELLE TEACHER $87,773.81 $100.11 WATSON, CHARLIE TEACHER $82,405.80 $0.00 WATT, KAREN TEACHER $79,627.86 $0.00 WATT, STEPHEN MANAGER-MAINTENANCE $87,502.69 $0.00 WAZNY, KEVIN TEACHER $88,378.47 $0.00 WEGER, VICKI TEACHER $91,459.30 $0.00 WEIR, BREE-ANNA TEACHER $78,088.19 $0.00 WELSH, KATHRYN TEACHER $76,168.19 $0.00 WESLOWSKI, LINDA TEACHER $81,969.77 $0.00 WEST, JOHN MANAGER-FACILITIES $120,696.85 $0.00 WESTERMARK, WENDY TEACHER $89,819.50 $0.00 WESTMAN, MEGAN TEACHER $90,704.63 $0.00 WHIFFIN, JENNIFER TEACHER $86,333.40 $3,341.77 WHIFFIN, STEPHEN DIRECTOR OF INSTRUCTION-LEARNING SERVICES $153,174.83 $27,493.09 WHITE, LISA TEACHER $87,790.53 $0.00 WHITMORE, ALISON PROGRAM CO-ORDINATOR $91,097.84 $0.00 WHITSON, DEAN TEACHER $92,251.67 $0.00 WIEBE, DANIEL TEACHER $96,974.96 $0.00 WIGHTMAN, MICHAEL TEACHER $77,749.08 $37.00 WILKINSON, WILLIAM TEACHER $84,217.54 $0.00 WILKS, KENNETH TEACHER $87,637.40 $0.00 WILLETT, LAURA TEACHER $90,406.54 $0.00 WILLETT, RICHARD TEACHER $91,394.64 $0.00 WILLIAMS, AMY TEACHER $91,611.67 $0.00 WILLIAMS, BRYN PRINCIPAL $129,188.72 $0.00 WILLIAMS, CORINNE TEACHER $87,345.20 $0.00 WILLIAMS, KYLE TEACHER $89,819.47 $0.00 WILLIAMS, LINDA TEACHER $81,970.04 $0.00
Page 130 of 154 Schedule of Employee Remuneration and Expenses
Employee Position Remuneration Expenses
WILLIAMS, ROBERT TEACHER $92,818.82 $0.00 WILLIAMS, RONALD TEACHER $106,569.68 $0.00 WILLIAMS-DAVIDSON, CAROLINE PROGRAM CO-ORDINATOR $95,830.39 $2,009.51 WILSON, CLARISSA VICE-PRINCIPAL $119,750.03 $1,498.85 WILSON, MICHELE TEACHER $91,632.75 $0.00 WINTERMANS, DEREK TEACHER $87,124.20 $0.00 WISKAR, RYAN TEACHER $93,844.73 $0.00 WOLLITZER, LISA TEACHER $75,026.10 $0.00 WONG, CHRISTINA TEACHER $75,707.65 $0.00 WONG, DENNIS TEACHER $103,655.20 $0.00 WONG, IAN TEACHER $92,188.77 $0.00 WONG, JEAN VICE-PRINCIPAL-INTERNATIONAL EDUCATION $133,168.46 $51,648.90 WONG, SANDRA MAE-JUN TEACHER $87,350.05 $0.00 WONG, STEPHANIE TEACHER $75,780.02 $0.00 WOOD, DAILENE TEACHER $90,512.20 $0.00 WOOD, KELLY E TEACHER $81,954.00 $0.00 WOODE, MICHAEL TEACHER $97,156.35 $0.00 WOODS, CHERYL PRINCIPAL $126,364.47 $0.00 WREN, SANDRA TEACHER $87,773.80 $0.00 WRIGHT, GRAHAM TEACHER $87,362.68 $0.00 WRIGHT, ROBERT PRINCIPAL $129,179.31 $343.07 WUNDERLICH, PETER TEACHER $84,885.01 $0.00 WYLIE, ALISON TEACHER $75,516.36 $0.00 WYPER, DAN VICE-PRINCIPAL $111,059.05 $1,467.87 XU, ZHONG YUAN MAINTENANCE $75,634.63 $0.00 YAMAMOTO, CATHERINE TEACHER $88,643.84 $0.00 YEAGER, CHRISTINE TEACHER $82,851.67 $0.00 YEATES, ALIA TEACHER $79,668.85 $0.00 YOO, KIHOON TEACHER $80,328.72 $0.00 YORKE, BRENDA TEACHER $82,522.33 $0.00 YOUNG, ANITA PRINCIPAL $120,894.39 $0.00 YOUNG, WENDY TEACHER $93,238.33 $0.00 YU, WENDY PRINCIPAL $129,879.31 $310.28 YUEN, STANLEY TEACHER $95,729.42 $0.00 ZAJAC, TRACEY TEACHER $81,970.00 $0.00 ZAMBRANO, ROBERT ASSISTANT SUPERINTENDENT $180,638.13 $5,024.50 ZIMMER, CHRISTOPHER TEACHER $93,442.50 $0.00 ZIMMER, KELLY VICE-PRINCIPAL $119,474.55 $0.00 ZIMMERMANN, SOPHIE TEACHER $92,964.72 $0.00 ZUBICK, KATE TEACHER $82,867.77 $0.00
Total for employees whose remuneration exceeds $75,000 $126,952,671.08 $767,412.99
Total remuneration paid to employees where the amount paid to each employee was $75,000.00 or less $118,972,738.39 $266,680.08
Remuneration paid to elected officials $433,748.20 $24,956.51
Employer portion of CPP and EI $12,934,629.00
Page 131 of 154
SECTION 6
SCHEDULE OF PAYMENTS TO SUPPLIERS
Includes reconciliation with audited financial statements
Page 132 of 154 School District No. 43 (Coquitlam) Statement of Financial Information For the Period July 1, 2018 to June 30, 2019
Schedule of Payments Made to Suppliers
Supplier Name Expenditure
ACM ENVIRONMENTAL CORPORATION $160,914.81 ACME PROTECTIVE SYSTEMS LIMITED $40,942.58 ACTION GLASS INC $127,373.54 ALBRICE, LAUREN $25,315.00 ALL ROUND HOME IMPROVEMENTS $1,000,382.26 AMAZON $262,393.99 AON HEWITT $215,185.16 AP EXAMS $40,876.07 APOLLO SHEET METAL LTD $185,027.36 APPLE CANADA, INC $449,443.34 APPLE STORE $25,119.54 ARBUTUS ROOFING & DRAINS LTD $329,820.76 AUGUSOFT INC $32,883.59 AUSTIN GOURMET $26,505.25 AV SOLUTIONS $28,864.84 AVI-SPL CANADA LTD $221,334.53 B & R METAL WORKS 1998 INC $34,902.00 B.A. ROBINSON CO. LTD. $56,541.02 B.C. AIR FILTER LTD $73,680.95 BARAGAR SYSTEMS $25,777.50 BC HARDWOOD FLOOR CO. LTD. $83,275.50 BC HOUSING $32,002.82 BC HYDRO $2,368,880.97 BCSTA $107,960.21 BEARCOM CANADA CORP $38,299.52 BEL-AIR TAXI LTD $135,918.15 BOYD AUTOBODY & GLASS $39,490.69 BRICK, THE $41,251.21 BYK CONSULTING LTD $28,191.95 C.E.S. ENGINEERING LTD $28,896.32 CAMBIE ROOFING & DRAINAGE $282,408.00 CAN-ACHIEVE CONSULTANTS LTD $62,151.00 CANADA HOMESTAY NETWORK INC $182,892.25 CANADA MILESTONE COLLEGE $34,177.50 CANADA REVENUE AGENCY $25,970.20 CANSTAR RESTORATIONS $177,605.42 CANUS INTERNATIONAL CO $126,195.00 CARE PEST & WILDLIFE CONTROL $88,475.64 CDW CANADA $107,538.62 CENTENNIAL FOODSERVICE LTD $27,205.63 CITY OF COQUITLAM $497,947.39 CITY OF PORT COQUITLAM $346,308.98 CITY OF PORT MOODY $109,812.70 CLEAN HARBORS CANADA $27,743.64 CLOVERDALE PAINT INC $30,711.16 COCA-COLA BOTTLING LTD $42,104.12 COMBINED SYSTEMS INC $47,220.17 COMMERCIAL LIGHTING PRODUCTS $78,768.00 COMMISSIONER OF TEACHERS' PENSIONS $24,647,943.47 COMMUNITY FIRE PREVENTION LTD $125,649.69 CONTROL SOLUTIONS LTD $45,183.87 COQUITLAM OPTICAL NETWORK CORP $82,836.25 CORPORATE EXPRESS $270,412.66
Page 133 of 154 Schedule of Payments Made to Suppliers
Supplier Name Expenditure
COSTCO $140,191.68 CPC SCP $30,177.86 CRAVEN/HUSTON/POWERS ARCHITECT $363,786.72 CREATIVE CHILDREN $51,115.89 CURVE GROUP $233,726.73 CUSTOM BLACKTOP $222,964.18 CYPRESS INTERCAMBIO LANGUAGE $30,005.90 D.G. MACLACHLAN LIMITED $43,552.41 DA ARCHITECTS AND PLANNERS $768,077.01 DEL EQUIPMENT $35,585.00 DELL CANADA INC $3,294,390.80 DELTA CONTINUING EDUCATION $38,500.00 DENIZA HOLDINGS LTD $257,759.75 DOUGLAS COLLEGE $349,279.96 DUBAS ENGINEERING INC $46,808.98 EDUCAN INSTITUTIONAL FURNITURE $89,671.96 EDUPOSSIBILITIES EDUCATION $40,000.00 ELEMENT FLEET MANAGEMENT $515,628.09 EMCO CORPORATION $42,386.57 EMPLOYER HEALTH TAX $1,163,233.00 ENGINEERED AIR $54,320.00 ENTITY MECHANICAL LTD $1,114,891.13 ERNST & YOUNG LLP $48,300.00 ESC AUTOMATION INC $528,838.27 EXECUTIVE PLAZA HOTEL $27,386.96 EXP SERVICES INC $72,442.54 EXPEDIA $32,185.98 FAIR CHANCE LEARNING $33,480.89 FAST TRACK FLOORS LTD $281,640.03 FENG-QIAO CONSULTANTS LTD $286,740.08 FENGHUA EDUCATION CANADA INC $19,875.00 FIRSTCANADA ULC $265,833.38 FOLLETT SCHOOL SOLUTIONS $82,562.89 FORTIS BC $964,761.29 FRESH GRADE EDUCATION INC $50,400.00 FRIENDS INTERNATIONAL HOMESTAY $402,060.00 GARAVENTA (CANADA) LTD $67,782.45 GARDA CANADA SECURITY CORPORATION $86,819.56 GEOPACIFIC CONSULTANTS LTD $27,148.04 GFS BRITISH COLUMBIA INC $548,288.16 GO TO SUCCESS INTERNATIONAL ED $24,862.50 GRANT + SINCLAIR ARCHITECTS LTD $198,072.17 GRANT KOVACS NORELL $33,382.00 GREAT WEST LIFE ASSURANCE CO $179,574.94 GUARD.ME INTERNATIONAL INSURANCE $227,771.80 GUILLEVIN INTERNATIONAL CO $114,725.52 HABITAT SYSTEMS INC $127,061.97 HARMONY HOMESTAY $167,307.50 HARRIS & COMPANY $76,045.03 HCMA ARCHITECTURE & DESIGN $46,692.99 IBM CANADA K-12 EDUCATION DIVISION $689,987.70 ICEF GMBH $57,228.18 IDEOGRAPHIC INC $26,150.65 IDESIGN SOLUTIONS $77,257.82 IMMERSION CREATIVE $44,962.10 INDUSTRIAL ALLIANCE PACIFIC $72,291.23 INFOPRO SYSTEMS $39,732.00
Page 134 of 154 Schedule of Payments Made to Suppliers
Supplier Name Expenditure
INNOVATION WORKS FOUNDATION $25,733.50 INTERNATIONAL BACCALAUREATE $162,666.43 INTERNATIONAL STAGE LINES INC $29,255.62 INTUTO CANADA INC $26,000.00 IOSECURE INTERNET OPERATIONS $68,029.22 JBA - JAMES BUSH & ASSOCIATES $32,282.25 JOHANNES, ANN $27,523.56 JOHNSTON MEIER INS AGE $70,358.00 KAHUNAVERSE SPORTS GROUP INC $83,779.58 KARELO E-SERVICES INC $107,321.02 KEEP. ME SAFE $39,165.00 KEVGROUP $160,307.51 KMBR ARCHITECTS PLANNERS INC $106,264.18 KMS TOOLS & EQUIPMENT LTD $79,768.54 KOFFMAN KALEF $120,107.74 KPMG LLP $54,967.55 LAWSON LUNDELL LLP $91,808.01 LEARNING PARTNERSHIP, THE $41,100.00 LONDON LIFE INSURANCE COMPANY $84,291.68 LONG & MCQUADE LTD $34,986.40 LYNCH BUS LINES $108,559.93 MACINTYRE, DEBORAH $32,690.99 MACK KIRK ROOFING & SHEET META $791,803.32 MAINROAD MAINTENANCE PRODUCTS $40,729.52 MANSOURI CANADIAN IMMIGRATION $48,750.00 MATRIX VIDEO COMMUNICATIONS CO $31,321.09 MEADOW FRESH DAIRY CORP $31,566.87 MICROSOFT CANADA INC $89,544.00 MICROTECH VIDEO SYSTEMS LTD $115,744.06 MILLS BASICS $67,609.41 MINISTER OF FINANCE $278,149.08 MINUTEMAN PRESS $33,789.28 MIRCOM TECHNOLOGIES LTD $81,917.90 MITCHELL PRESS LIMITED $104,856.89 MIZA ARCHITECTS $85,062.09 MORNEAU SHEPELL LTD $171,335.45 MOSADEGH, MORTEZA $30,000.00 MUNICIPAL PENSION PLAN $4,583,506.68 MUSIC THEATRE INTL $25,096.31 NATURAL POD $36,116.64 NELSON EDUCATION LTD $88,217.20 NELSON ROOFING & SHEET METAL $970,425.51 NEWCO SOLAR SOLUTIONS $80,410.97 NUCOR ENVIRONMENTAL SOLUTIONS $90,056.09 NY CONSTRUCTION MANAGEMENT LTD $1,709,159.80 OFFICEMAX GRAND AND TOY $264,750.78 OLIVIT CONSTRUCTION LTD $1,916,997.51 OTIS CANADA INC $28,163.77 PACIFIC BLUE CROSS $12,840,134.06 PACIFIC MOUNTAIN HOLDINGS LTD $56,000.00 PACIFIC PREMIERE CONSULTING $26,712.50 PACIFIC RESTORATIONS (1994) LTD $125,448.28 PALATIAL ENTERPRISES SERVICE $47,256.88 PAYPAL $46,401.54 PCM CANADA $100,819.83 PEARSON CANADA $64,317.28 PEARSON CANADA ASSESSMENT $34,851.36
Page 135 of 154 Schedule of Payments Made to Suppliers
Supplier Name Expenditure
PEARSON CANADA INC $66,216.76 PEBT, IN TRUST $3,606,325.69 PHAM THI THANH $25,087.50 PITNEYWORKS $45,347.41 PLANET CLEAN VANCOUVER $304,169.06 PLANETCLEAN-DELTA $425,454.28 PNE GENERAL $28,194.00 PORT COQUITLAM BUILDING $105,310.05 POWERSCHOOL CANADA $417,831.98 PRISM ENGINEERING $31,169.25 PROVINCIAL HEALTH SERVICES $50,186.99 R.F. BINNIE & ASSOCIATES LTD $29,096.58 RAYBERN ERECTORS LTD $73,087.73 REAL CDN SUPERSTORE $61,888.33 RECTEC INDUSTRIES INC $117,308.03 REDPATH RELOCATIONS INC $51,978.15 RICHELIEU HARDWARE CANADA LTD $103,053.45 RICOH CANADA INC $417,847.00 RIETCHEL, CRAIG $60,900.00 ROCKY POINT ENGINEERING LTD $278,193.42 ROLLINS MACHINERY LIMITED $30,842.85 ROSETTA STONE LTD $25,905.00 ROYAL CITY FIRE SUPPLIES LTD $26,075.80 RUSSELL HENDRIX FOODSERVICE $69,774.00 RYAN, MICHAEL $27,335.56 S.D. #39 (VANCOUVER) $126,795.50 SAFEWAY $39,194.99 SAVE ON FOODS $71,759.87 SCHOLANTIS LEARNING SOFTWARE $56,017.50 SCHOLASTIC CANADA LTD $26,282.64 SCHOOL SPECIALTY CANADA $105,400.33 SCHOOLHOUSE PRODUCTS INC $302,071.70 SHELL ENERGY NORTH AMERICA $585,093.55 SHERWIN WILLIAMS CO $55,614.41 SOFTCHOICE LP $230,712.62 SOURCE OFFICE FURNITURE $274,297.14 SPECIFEX BUILDING SCIENCE INC $41,470.91 SPECTRUM COLLEGE & CONSULTING $25,545.00 SPICERS CANADA LIMITED $83,170.03 SQ $27,451.58 STAPLES $29,104.67 STEEVES AND ASSOCIATES $30,334.50 STREAMLINE PUMP SYSTEMS LTD $25,055.98 STUDY TRAVEL LIMITED $30,749.46 SUFFOLK LANDSCAPES LTD $43,995.00 SUN INTERNATIONAL EDUCATION CO $50,472.70 SUNG JOO YOU HAK $43,015.00 SUZHOU WUJIANG SINO CANADA $75,000.00 TC MEDIA LIVRES INC $36,230.27 TECHNICAL SAFETY BC $96,216.70 TELUS COMMUNICATIONS INC $244,022.35 TELUS COMMUNICATIONS INC $249,811.40 TETRA TECH CANADA INC $36,985.27 THE HOME DEPOT $42,330.18 THINK COMMUNICATIONS INC $50,512.00 THINKSPACE ARCHITECTURE PLANNING $571,598.61 TINKERINE 3D PRINT SYSTEMS LTD $48,737.18
Page 136 of 154 Schedule of Payments Made to Suppliers
Supplier Name Expenditure
TKL CONSTRUCTION MANAGEMENT $247,047.48 TOTAL CARE SERVICE CONTRACTORS $36,303.75 TR WESTCAN INC. TIPPET-RICHARD $41,002.50 TRANE CANADA $59,251.20 TREE-MENDOUS ARB CARE $138,119.63 TRICTIY NEWS $30,849.31 TRIPLE M MODULAR LTD $92,842.68 ULINE $27,629.31 UNITECH CONSTRUCTION MANAGEMENT $367,969.34 UNITED LIBRARY SERVICES INC $113,505.09 UNITED RENTALS $26,253.39 UNIVAR CANADA LIMITED $57,829.27 VALLEY WEST CONSTRUCTION LTD $28,350.00 VANCITY CREDIT UNION $49,124.32 VANCOUVER COMMUNITY COLLEGE $29,636.12 VERNON C. GOUDAL & ASSOCIATES $35,138.25 VIKING FIRE PROTECTION INC $110,567.99 VISA, MONDIAL $18,000.00 VISIONS ELECTRONICS LIMITED PA $88,972.80 WALMART $47,897.20 WASTE CONNECTIONS OF CANADA $320,283.22 WEB ENGINEERING LTD $31,271.63 WESCLEAN EQUIPMENT $588,676.43 WESCO DISTRIBUTION INC $265,756.20 WESTERN CAMPUS RESOURCES INC $58,859.23 WESTLO FINANCIAL CORP $197,496.62 WILCOX COMPUTING $40,608.75 WOOD WYANT INC $263,893.90 WORKERS' COMPENSATION BOARD $1,664,820.91 WORLD OF WONDER CHILDCARE LTD $344,123.79 X10 NETWORKS $28,212.20 YELLOWRIDGE CONSTRUCTION LTD $20,963,858.88 YMCA OF GREATER VANCOUVER $47,000.00 YUM, MIN SUNG $33,625.48
Total paid to suppliers where payments exceed $25,000 $112,142,811.47
Total amount paid to suppliers where the amount paid to each supplier was $25,000 or less $21,149,274.06
Page 137 of 154 School District No. 43 (Coquitlam) Statement of Financial Information For the Period July 1, 2018 to June 30, 2019
Reconciliation of Statements
Total Payments to Suppliers Payments over $25,000 $112,142,811 Payments under $25,000 $21,149,274 Recoverable portion of GST ($2,161,042) $131,131,044
Total Employee Remuneraton Employees earning more than $75,000 $126,952,671 Employees earning less than $75,000 $118,972,738 Remuneration for elected officals $433,748 $246,359,158
Expenses paid to employees $1,059,049.58
Employer's portion of CPP and EI $12,934,629
Total expenditure per Statement of Financial Information $391,483,880
Information from Audited Financial Statements Total Expenses $375,005,692 Less Amortization of Tangible Capital Assets ($15,367,462) Plus Capital Assets Aquisitions $31,789,748
$391,427,978
Difference between Scheduled Payments and Financial Statement Expenditures $55,902
Explanation of Difference
The financial statements are reported on an accrual basis, and include payroll liabilities that are not reflected in the schedule of remuneration and expenses, and accounts payable balances that are not reflected in the schedule of payments for the provision of goods and services. Changes in liability balances from year to year affect the financial statement expenditures but not the scheduled payments which are reported on a cash basis.
Furthermore, the schedule of payments for the provision of goods and services may differ from the financial statements in the following ways: - Employee benefits may be duplicated in the schedule of payments where also reported in employee remuneration - Third party recoveries of expenses may not all be adjusted for in the schedules - Travel expenses that are paid directly to suppliers may be duplicated in employee expenses
Page 138 of 154 SCHOOL DISTRICT NO. 43 (COQUITLAM) Office of the Superintendent
NOTICE OF MOTION
TO: Board of Education
FROM: Chris Nicolls, Secretary-Treasurer/CFO
DATE: November 26, 2019
SUBJECT: Policy 7 – Board Operations
COPIED TO: District Leadership Team
Recommended Action: That the Board of Education motion to amend Policy 7: Board Operations.
Background: These changes are proposed to provide the Board with options that allow for the provision of relevant information to delegations or to seek information from delegations to ensure that public Board meetings are efficiently conducted and in support of student learning and development. In some cases, it provides the Board with the option of not hearing a delegation.
Page 139 of 154 POLICY 7
BOARD OPERATIONS
The Board operates and governs itself in a manner that models respect for individuals and strengthens relationships within the education community. Within this framework decisions will be made that serve to ensure quality learning opportunities and maximize learning outcomes for all students of all ages.
The Board believes that its ability to discharge its obligations in an efficient and effective manner is dependent upon the development and implementation of a sound organization design. In order to discharge its responsibilities to the electorate of the District, the Board shall hold meetings as often as is necessary. A quorum, which is a simple majority of the number of trustees holding office, must be present for every duly constituted meeting. The Board has adopted policies so that the business of the Board can be conducted in an orderly and efficient manner.
The Board believes that its fundamental obligation is to preserve, if not enhance, the public trust in public education, generally, and in the affairs of its operations in particular. Consistent with its objective to encourage the general public to contribute to the educational process, Board meetings will be open to the public. Towards this end, the Board believes its affairs should be conducted in public to the greatest extent possible.
The Board believes there are times when public interest is best served by private discussion of specific issues in "in-camera" sessions. The Board believes it is necessary to protect individual privacy and the Board's own position in negotiating either collective agreements or contracts and therefore expects to go in-camera for issues dealing with individual students, individual employees, land, labour, litigation or negotiation.
The Board further believes public interest can be enhanced by having members of the public make presentations at Board meetings.
The Board also believes that public information meetings dealing with specific educational topics and held on a regular basis in various communities within the District can enhance communications and the effectiveness of the Board.
1. Inaugural Meeting 1.1 Pursuant to Section 49(b) of the School Act, the inaugural meeting of the Board shall be held on the first Tuesday in November, except when November 1st falls on a Monday, whereby the inaugural meeting will be held on the second Tuesday of November of an election year (every four years) with the sole purpose being: 1.1.1 To make a prescribed oath of office, by oath or solemn affirmation, and 1.1.2 To elect the Chair and Vice-Chair of the Board. 1.2 The Superintendent or his/her designate will give notice of the inaugural meeting. 1.3 Each trustee will take the oath of office immediately following the call to order of the inaugural meeting after a general election. Special provisions will be made for a trustee taking office following a by-election.
Page 140 of 154 1.4 The Superintendent or his/her designate shall act as Chair of the meeting.
2. Regular Meetings 2.1 All regular meetings of the Board are open to the public. They are held at 7:00 p.m. on Tuesday’s of each month according to a schedule approved by Trustees every May. Meetings in July, August and December will be at the call of the Board Chair. 2.2 Schedules for Board meetings are available at the Board office and on the School District website (www.sd43.bc.ca).
3. Special Meetings 3.1 Occasionally, unanticipated or emergent issues require immediate Board attention and/or action. 3.1.1 Unless deemed to be ‘closed’, all special meetings are open to the public. 3.1.2 A special meeting of the Board may be called by the Chair or, on written request by a majority of the trustees, it may be called by the Superintendent. No business other than that for which the meeting was called shall be conducted at the meeting. 3.1.3 Special public Board meetings will be held at 6:30 p.m. unless otherwise determined.
4. Closed Meetings (In-Camera) 4.1 As per Section 69 of the School Act, if, in the opinion of the Board, the public interest so requires, persons other than trustees may be excluded from a meeting. Notwithstanding this, the Superintendent or designate must be present at the time that a decision of the Board is rendered and must record any decision. 4.2 Unless otherwise determined by the Board, legal, student, personnel and property issues, which require confidentiality, will be closed sessions; 4.3 A record of closed (In-camera) Board meetings identifying the matters discussed will be brought forward to the agenda of the regular Board meeting. 4.4 The Board Chair, Vice-Chair and Superintendent shall determine items on the agenda for each closed meeting, subject to Board approval. 4.5 The Board shall only discuss the matter which gave rise to the closed meeting. Board members and other persons attending the session are honor bound not to disclose the substance of deliberations at such sessions. 4.6 A record of in-camera Board meetings shall be provided to the public.
5. Public Information Meetings 5.1 The Board will hold public information meetings on programs and services on a regular, scheduled basis. 5.2 The Board may hold public information meetings on major issues to provide or obtain information on proposed changes in operational practices which will substantially affect instructional delivery; facility location; school closure; program relocation; and operating and capital budgets. The Board Chair and/or designate shall chair the
Page 141 of 154 meetings accompanied by appropriate resource staff, as assigned by the Superintendent, to assist with proceedings. 5.3 Schedules for Public Information meetings are available at the Board office and on the School District website (sd43.bc.ca).
6. Working Sessions 6.1 The Board feels it is desirable to meet periodically in a working session environment. In this setting, trustees discuss District goals and objectives, evaluate the Superintendent, receive in-services on budget and District programs and review other matters pertaining to the operation of the District. 6.2 A meeting of the Board, in the form of a work session, may be held at least three times during the school year. At these working sessions, the Board shall take no actions that replace debate or actions at a public meeting. 6.2.1 The time, date, duration and place of the working session will be determined by the Board at a public meeting. 6.2.2 The agenda will be prepared by the Superintendent, under the direction of the Chair, and be submitted for consideration of the Board prior to the working session being held. 6.2.3 The Superintendent is expected to attend the working session. 6.2.4 The Superintendent will determine if other senior staff are to attend, and the duration of their attendance.
7. Agenda for Regular Meetings 7.1 Items may be placed on the agenda in one of the following ways: 7.1.1 By notifying the Board Chair at least six days prior to the Board meeting. 7.1.2 By notice of motion at the previous meeting of the Board. 7.1.3 As a request from a committee of the Board. 7.2 The Board Chair, Vice-Chair and Superintendent shall establish items on the agenda for each regular meeting. The agenda shall generally follow the order outlined below: 7.2.1 If an in-camera meeting is required, it will be scheduled at a time determined by the Chair, prior to and/or after the regular meeting. 7.2.2 Acceptance of Agenda 7.2.3 Introduction of Partner Groups 7.2.4 Delegations/Presentations 7.2.5 Education 7.2.6 Approval of Consent Agenda 7.2.6.1 Approval of Minutes 7.2.6.2 Trustee Calendar Planning 7.2.6.3 Trustee Reports 7.2.7 Response to Previous Delegations
Page 142 of 154 7.2.8 District Staff Reports 7.2.9 Unfinished Business 7.2.10 Question Period 7.2.11 New Business 7.2.12 Notices of Motion 7.2.13 Items of Trustee Business 7.2.14 Question Period 7.2.15 Adjournment 7.2.16 Announcements (Calendar Review) 7.3 Two public question periods will be held; the first, mid-way through the meeting (approximately 9:00 p.m.) and the second, at the conclusion of the meeting. Questions that relate to agenda items at the meeting may be asked. 7.4 Issues that require Board action may arise after the agenda has been prepared. The Board Chair, at the beginning of the meeting, shall ask for additions to and/or deletions from the agenda prior to agenda approval. Changes to the agenda may be made by a majority of those present. 7.5 The Board will follow the order of business set by the agenda unless the order is altered or new items are added by agreement of the Board. 7.6 During the course of the Board meeting, the majority of trustees present may request that the Board Chair place items before the Board for discussion. The Board may take action on such items. 7.7 The agenda will be supported by copies of letters, reports, contracts and other materials as are pertinent to the business which will come before the Board and will be of value to the Board in the performance of its duties. 7.8 The agenda information package, containing the agenda and supporting information, will be distributed to each trustee at least four days in advance of regular Board meetings. 7.9 The list of agenda items shall be posted in the Board office, in a place readily accessible to the general public one day prior to the regular meeting. Any elector may inspect the agenda and request a copy.
8. Minutes 8.1 The Board shall maintain and preserve by means of minutes a record of its proceedings and resolutions. The minutes shall record: 8.1.1 Date, time and place of meeting; 8.1.2 Type of meeting (regular, special or committee); 8.1.3 Name of presiding officer; 8.1.4 Names of those trustees and administration in attendance; 8.1.5 Approval of preceding minutes;
Page 143 of 154 8.1.6 A brief summary of the circumstances which gave rise to the matter being debated by the Board; 8.1.7 All resolutions, including the Board’s disposition of the same, placed before the Board, should be entered in full; 8.1.8 Names of persons making the motion; 8.1.9 Points of order and appeals; 8.1.10 Appointments; 8.1.11 Summarized reports of committees; 8.1.12 Trustee declaration pursuant to section 56, 57, or 58 of the School Act. 8.2 The minutes shall: 8.2.1 Be prepared as directed by the Superintendent; 8.2.2 Be reviewed by the Superintendent prior to submission to the Board; 8.2.3 Be considered an unofficial record of proceedings until such time as adopted by a resolution of the Board; and 8.2.4 Upon adoption by the Board, be deemed to be the official and sole record of the Board’s business. 8.3 The Superintendent shall ensure, upon acceptance by the Board, that appropriate signatures are affixed to the concluding page of the minutes. 8.4 The Superintendent shall establish a codification system for resolutions determined by the Board which will: 8.4.1 Provide for ready identification as to the meeting at which it was considered; 8.4.2 Provide for cross-referencing with resolutions of similar nature adopted by the Board at previous meetings; and 8.4.3 Establish and maintain a file of all Board minutes. 8.5 All committees of the Board, unless otherwise directed, shall prepare and submit minutes or a report to the Board. 8.6 Upon adoption by the Board, the minutes shall be open to public scrutiny at the Board office at all reasonable times. 8.7 Copies of the minutes adopted by the Board shall be added to the School District Website (sd43.bc.ca), distributed to all trustees and other destinations as directed by the Board as soon as is practicable. 8.8 Individuals may make copies and extracts on payment of a fee set by the Board.
9. Motions (Resolutions) 9.1 General 9.1.1 All matters addressed relating to the formal agenda for the Board meeting shall be by a motion which has been moved and seconded before formal debate. Before a formal motion is placed before the Board by a trustee, an opportunity will be provided for questions and clarification. The Chair has the authority to limit the amount of time allowed for questions and/or clarification by trustees.
Page 144 of 154 9.1.2 Motions shall be phrased in a clear and concise manner so as to express an opinion or to achieve a result. A preamble does not form part of a resolution when passed. The Chair or recording secretary may request that the mover put a motion in writing to ensure accurate recording of the motion in the minutes. 9.1.3 The presiding officer may divide a motion containing more than one subject if the Chair believes this would produce a fairer or clearer result and the same shall be voted on in the form in which it is divided. 9.1.4 No motion other than to postpone consideration of a question, or a procedural motion, shall be repeated during the calendar year except by the reconsideration or rescinding process. 9.1.5 A motion to reconsider cannot be applied to action that cannot be reversed; for example, entering into a contract. 9.1.6 A motion to reconsider can only be made at the same meeting where the original motion was voted upon and by a member who voted on the prevailing side. No question can be reconsidered twice. 9.1.7 A motion to rescind will be considered only if notice has been given at the previous meeting or in the call for the present meeting. A motion to rescind may be moved by any trustee, regardless of his/her original vote. 9.1.8 A motion to table is not debatable other than as to propriety. (There is no set time limit.) A motion to postpone is debatable. (It can be postponed indefinitely or to a certain time.) 9.1.9 A motion can be withdrawn or modified by the mover without the consent of anyone before the motion is stated by the Chair. Once the motion has been stated by the Chair, it belongs to the assembly and the mover must request its permission to withdraw or modify it. If there is an objection, the Chair shall ask the meeting if the request should be granted and a majority vote is needed for withdrawal. 9.1.10 An amendment to a motion or resolution does not require notice. Only one amendment to an amendment shall be allowed and the same shall be dealt with before the original amendment is decided. An amendment may not change the intent of the original motion. 9.1.11 All motions to refer resolutions to the Canadian School Boards Association (CSBA), BC School Trustees Association (BCSTA), or branches thereof for endorsation or adoption, shall receive prior discussion in order to clarify intent and wording of the main resolution. 9.1.12 All motions to amend Board policy shall be submitted in writing to the Secretary-Treasurer and presented to the Board at the regular meeting immediately preceding the meeting at which they are to be discussed. (Notice of Motion). The written Notice of Motion to amend Board policy shall contain the proposed action and rationale. 9.2 Debate 9.2.1 Debate shall be strictly relevant to the question and the presiding officer shall warn speakers who violate this rule. 9.2.2 No person shall speak until recognized by the Chair.
Page 145 of 154 9.2.3 No person shall speak more than three times to a question unless a motion to extend debate is made, seconded, and carried except the mover of the motion who will have the right to make a reply when all trustees who wish to speak have spoken. No trustee shall speak for a period in excess of three minutes at one time. The Chair may caution a trustee who persists in tedious and repetitious debate and may direct him/her to discontinue if he/she persists. 9.2.4 A matter of privilege (a matter dealing with the rights or interests of the Board as a whole or of a trustee personally) may be raised at any time and shall be dealt with forthwith before resumption of business. 9.2.5 No trustee shall interrupt another trustee who has the floor except to raise a point of order or a point of privilege. 9.2.6 A motion must be made by a member who has obtained the floor, while no question is pending. The maker of the motion, if he/she desires, may speak first. 9.2.7 A trustee may require the motion under discussion to be read at any time during debate, except when a trustee is speaking. 9.2.8 When a trustee believes debate should be closed and a vote taken, the Chair will respond by announcing that the "question" has been called and ask if there is further discussion. If there is, it must be allowed. 9.2.9 Debate can also be closed by a motion to end debate. This is not debatable, must have a seconder, and must be passed by a two-thirds majority. 9.2.10 This policy shall govern points of order and procedures not provided for or specified by the School Act. Where there is an inconsistency, the School Act shall apply. Where situations arise which are not covered by the School Act or policy, reference to Robert’s Rules shall be in order. 9.2.11 An appeal may only be requested immediately after a ruling and before resumption of business. The appeal shall be decided without debate by a majority vote of trustees present. A successful appeal does not necessarily set a precedent. 9.3 Voting 9.3.1 A quorum of the Board shall be five trustees. 9.3.2 All trustees present at a meeting are expected to vote; although, a trustee must abstain from voting in the event that he/she has a conflict of interest by reason of having a direct pecuniary interest in a vote (Section 58, School Act). A trustee may also abstain from voting if he/she states at the meeting her/his reasons thereon prior to a vote being taken. 9.3.3 Voting shall be by a show of hands and under normal circumstances all negative votes and abstentions shall be recorded by name in every case. Upon request, where a conflict exists, the reason(s) for an abstention shall be recorded. 9.3.4 The Chair has the same right to vote and shall vote at the same time as the other members of the Board and, in the case of an equality of votes for and against a motion, (a tie), the question is resolved in the negative, and the Chair shall so declare.
Page 146 of 154 9.3.5 All questions shall be decided by a majority of the votes of the trustees present (quorum) and voting save as otherwise provided by these rules or the School Act. 9.3.6 Where an interpretation is required, the question at hand shall be deferred until the following meeting or, if emergent, to the end of the meeting to allow staff to research the appropriate interpretation based on Robert's Rules. The resulting interpretation may require a change to this policy and, if so, will be done by notice of motion. A notice of motion to update this policy will be made subsequent to the question at hand being dealt with.
10. Delegations to Board Meetings 10.1 The Board believes that it has the responsibility to encourage members of the public to bring concerns relating to educational matters to regular meetings of the Board. The Board also believes it has a responsibility to conduct regular public meetings of the Board in an orderly and efficient fashion. The Board will receive representations and delegations on any subject pertinent to Board business provided the item has been placed on the agenda. 10.1.1 Requests to present shall be made in writing to the Superintendent or designate on or before 12:00 noon on the Tuesday preceding two weeks prior to the regular Board meeting. In order to assist delegations with their presentations, “Guidelines for Delegations”, will be made available at the time the request to present is made. The Board Chair may, if necessary, refer delegation requests to ‘closed session’. The Board Chair reserves the right to limit the number of delegations appearing at a particular Board meeting and may request they appear at an alternate date. 10.1.2 The Chair, or in the absence of the Chair, the Vice Chair, after consultation with the Superintendent and/or the Secretary-Treasurer, shall decide whether the request will be granted. In the case of a refusal, the applicant may appeal to the Board in writing. 10.1.3 Delegations may be asked to meet with the appropriate School District official(s) prior to a meeting with the Board.
10.1.210.1.4 The delegation shall identify a spokesperson for all group appointments. Formatted: Indent: Hanging: 0.94", Tab stops: Not at 1" 10.1.310.1.5 Notwithstanding the above, an individual or group may appear before the Board at a regular meeting and request placement on the agenda without prior notice. The Board will determine whether or not the delegation will be added to the agenda. 10.1.410.1.6 Delegations shall be acknowledged with a form letter thanking them for their presentation. If the trustee wishes to request that the topic be referred to a later Board Meeting, the trustee should follow the process outlined in section 7.1 such that the request is brought forward to the next Agenda Setting Meeting. 10.1.510.1.7 The Board also appreciates the time and effort students and staff members take to present to the Board. In recognition, school delegations are acknowledged by sending a letter of thanks to the delegation, including a token of thanks, such as the District pin.
Page 147 of 154 11. Election of Chair and Vice Chair At its inaugural meeting following a general local election, and for the following three years, at the regular November meeting, the Board shall elect one of its members to serve as Board Chair and one of its members to serve as Vice-Chair.
11.1 Process for Election of Chair and Vice-Chair: • The secretary-treasurer will call three times for nomination for the position of Board Chair (seconding is not necessary). • After all nominations have been received the secretary-treasurer will ask for a motion for nominations to cease. • Nominees will be asked in alphabetical order if they accept their nomination. • If there is more than one nomination, all nominees will be provided an opportunity to speak to their nomination for the position. • The secretary-treasurer will conduct a vote by ballot (unless a nominee is acclaimed to the position of Chair). • That person receiving a clear majority shall be elected board chairperson for the ensuing year. • If no person receives a clear majority, further ballots shall be taken until the same is achieved or if after a second ballot, a tie shall occur, the election shall be decided by the drawing of lots. • Upon completion of the voting for the Chair, the secretary-treasurer will continue with the same process for the election of Vice-Chair. • A motion to destroy the ballots following each vote will be requested.
12. Trustee Indemnity, Expenses and Recognition 12.1 Under Section 71 of the School Act, a Board may authorize the payment of remuneration (indemnity) to be paid to trustees. 12.1.1 The trustee indemnity will be adjusted annually on January 1st and will be based on the average of Coquitlam, Port Moody and Port Coquitlam councillors’ indemnities in effect at that time. 12.1.2 The Chair shall be paid an additional indemnity of 10% and the Vice-Chair shall be paid an additional indemnity of 5%, calculated on the base indemnity determined in 12.1.1. 12.1.3 A trustee indemnity as described in the School Act regulations will be paid to trustees on a bi-weekly basis, as taxable income. 12.1.4 The Superintendent or designate will arrange for direct bank deposit of cheques by having trustees complete the necessary banking authorization form 12.2 The Board will set the rate to be paid for trustees who are required to use their own vehicles for Board business outside of the District and the method of payment of this allowance. 12.2.1 Remuneration for mileage accrued while on Board business for every Board member shall be paid monthly or at the end of the calendar year. 12.2.2 No trustee shall receive mileage from home to Board Office to attend meetings.
Page 148 of 154 12.3 Many conventions, conferences and seminars are held which are of interest and value to trustees during their term of office. Travel, board, lodging, miscellaneous living expenses and registration fees will be paid by the Board when a trustee attends a conference, seminar or convention. A trustee shall not exceed his/her allowance without approval of the Board. Annually, the Board shall establish an amount within the budget to cover expenses incurred by trustees related to their attendance at meetings, seminars and conventions. 12.3.1 Prior to leaving to attend a conference, convention or seminar, an expense allowance to cover estimated expenses may be advanced. 12.3.2 The per diem expense for meals and incidental costs is limited to a maximum of $50.00 per day. When traveling in the U.S., expenses will be paid in U.S. dollars 12.3.3 Auto travel shall be paid, to a trustee providing such transportation, at the BCSTA approved kilometer rate travelled to attend conferences, seminars or conventions. 12.3.4 In the event that other modes of travel than motor vehicles are used, the actual fare paid will be covered by the Board. 12.3.5 Hotel or other lodging expenses, including parking, will be paid by the Board. 12.3.6 Trustees will be expected to file an “Expense Report and Claim Form” on return showing totals for: 12.3.6.1 accommodation 12.3.6.2 meals and incidental expenses 12.3.6.3 registration if not paid direct by the Board 12.3.6.4 transportation and parking Trustees will provide receipts for lodging and travel expenses other than by motor vehicle. 12.3.7 The budget designated by the Board for Trustee expenses shall be divided into two categories as follows: 12.3.7.1 Trustee Personal Development Sufficient funds will be set annually to allow an individual trustee at his/her discretion to participate in conferences or meetings which provide personal development in the area of education. The budget would be set as an equal amount for each trustee. 12.3.7.2 Board Related Expense Activity Sufficient funds will be set annually to cover expenses where normally all trustees participate, such as BCSTA Annual Meetings, BCSTA Metro Branch Meetings, Board Retreats, meetings with Ministry of Education, etc. The budget would be set as a global amount from which funds would be withdrawn and accounted for individual trustees based upon participation in an event.
Page 149 of 154 12.3.8 Trustees may expend funds as allocated to them for attendance at meetings, seminars, and conventions within the allowance set by policy at their discretion to the maximum of their budget amount. 12.3.9 No trustee shall exceed his or her budgetary allotment without express approval of the Board, nor shall the Superintendent or designate make advancements or borrow from other trustee’s accounts without express approval of the Board. 12.4 The Board feels that service as a trustee to the District should be recognized at the time the trustee retires from the Board. The recognition should be in the form of a memento for all trustees, as well as a gift for long service trustees. 12.4.1 At the time a trustee retires from the Board, the Board will present the trustee with a "43" lapel pin or charm as a memento in appreciation for service. 12.4.2 Long service trustees (six or more years), as well as receiving the memento, will be recognized in a manner similar to that of a teaching employee. 12.4.3 Calculation shall be made on the basis of a teacher with Category 4 and ten years' experience. 12.4.4 The Board will be requested to determine the appropriate ceremony to be held to honour retiring trustees.
13. Trustee Conflict of Interest 13.1 The trustee is directly responsible to the electorate of the District and to the Board. 13.2 Upon election to office, the trustee must accept a position of public trust and is expected to act in a manner which will enhance the trust accorded the trustee, and through the trustee, the trust accorded to the Board. 13.3 Elected officials must not have financial interests, liabilities or appointments which place them in a position of conflict of interest or opportunity for personal gain while representing the District. 13.4 The Board is of the firm conviction that its ability to discharge its obligations is dependent upon the confidence the residents of the District place in the Board and in its trustee members. 13.4.1 The trustee is expected to be conversant with Sections 55 to 60 of the School Act. 13.4.2 The trustee is solely responsible for declaring himself/herself to be in possible conflict of interest. 13.4.2.1 The trustee shall make such declaration in open meeting prior to Board or committee discussion of the subject matter which may place the trustee in conflict of interest 13.4.3 It shall be the responsibility of the trustee in conflict to absent him/herself from the meeting in accordance with the requirements of the School Act and ensure that his/her declaration and absence is properly recorded within the minutes. 13.5 The Financial Disclosure Act requires all trustees and permits the Board of Education to designate employees to disclose personal financial information as required under the Act. All trustees shall file disclosure forms under the Financial Disclosure Act.
Page 150 of 154 13.5.1 The forms shall be submitted to the Superintendent or designate by January 15th of each year and retained by the Secretary-Treasurer for safe keeping. 13.5.2 The Superintendent or designate shall request persons viewing the forms filed to give their names and addresses at the same time they view the forms.
14. Board Self-Evaluation 14.1 The annual Board self-evaluation process will complement the Superintendent evaluation process. 14.2 The purpose of the Board self-evaluation is to answer the following questions: 14.2.1 How well have we fulfilled each of our defined roles in relation to our mission, goals and objectives as a Board this past year? 14.2.2 How do we perceive our interpersonal working relationships? 14.2.3 How well do we receive input and how well do we communicate? 14.2.4 How well have we adhered to our annual work plan? 14.2.5 How would we rate our Board-Superintendent relations? 14.2.6 How well have we adhered to our governance policies? 14.2.7 What have we accomplished this past year? How do we know? 14.3 The principles upon which the Board self-evaluation is based are as follows: 14.3.1 A learning organization or a professional learning community is focused on the improvement of practice. 14.3.2 A pre-determined process for evaluation strengthens the governance functions and builds credibility for the Board. 14.3.3 An evidence-based approach provides objectivity. 14.4 The components of the Board self-evaluation are: 14.4.1 Review of Board Role Performance 14.4.2 Monitoring Interpersonal Working Relationships 14.4.3 Monitoring Board Representation/Communication 14.4.4 Review of Annual Work Plan Completion 14.4.5 Monitoring Board-Superintendent Relations 14.4.6 Review of Board Motions 14.4.7 Review of Board Governance Policies 14.4.8 Creating a Positive Path Forward
Reference: Section 50, 56, 57, 58, 59, 66, 67, 68, 69, 70, 71, 72, School Act Financial Disclosure Act
Board Minutes February 1987 Volume 29 Page 25 Policy I-A-17 Recognition of Trustee Service August 1990 Volume 32 Page 214 Policy I-A-15 Trustee Indemnity October 1990 Volume 32 Page 300 Policy I-A-30 Trustee Mileage Rates
Page 151 of 154 November 1990 Volume 32 Page 314 Policy I-A-20 Conventions, Conferences and Seminars (Trustees) November 1990 Volume 32 Page 320 Policy I-B-6 Trustees’ Annual Retreat November 1990 Volume 32 Page 321 Policy I-D-57 Trustees’ & Employees’ Disclosures Volume 35 Page 90 Policy I-A-1Modus Operandi – Board of School Trustees Volume 35 Page 142 Policy I-A-1Modus Operandi – Board of School Trustees Volume 36 Page 27 Policy I-A-1Modus Operandi – Board of School Trustees Volume 38 Page 94 Policy I-A-1Modus Operandi – Board of School Trustees Volume 40 Page 89 Policy I-A-1Modus Operandi – Board of School Trustees May 1999 Volume 41 Page 64 Policy I-A-1Modus Operandi – Board of School Trustees September 2004 Volume 46 Page 93 Policy I-A-15 Trustee Indemnity June 2005 Volume 47 Page 78 Policy 7 Board Operations October 2006 Volume 48 Page 105 March 2008 Volume 50 Page 29 February 2009 Volume 51 Page 15 June 2012 Volume 54 Page 66 November 15, 2016 Meeting February 7, 2017 Meeting May 16, 2017 Meeting January 15, 2019 Meeting
Page 152 of 154 BOARD OF EDUCATION ITEMS OF TRUSTEE BUSINESS DPAC Report
Trustee Craig Woods attended and participated in the above meeting and presents the following report for information:
- Well attended - Assistant Superintendent Rob Zambrano provided on overview of the start of year: o including increased enrollment which meant increase in teachers and support staff o delivered his presentation on vaping o PARENTS ASKED ABOUT: . Presence of nicotine and marijuana in vapes . Whether it is mostly a high school concern . Whether the district is doing anything to address businesses in community in close proximity to schools – Councillor Towner and Trustee Woods spoke to collaborative efforts being made between the Board and the municipalities - Executive Director of Facilities & Planning Services Ivano Cecchini addressed parents on the forming of the SD43 Foundation and invested interest to build the greenest school in Canada. Questions were asked about other green initiatives around the district and on the priority of the green school project. - Principals Sviatko and McFaul provided an interactive introduction to restorative practices which included tiers of sample practices, quadrants of control and support, and the continuum of restorative practices. Built upon the power of relationships, restorative practices help to receive students back into the school community better than they left. - Coquitlam Teachers Association President Ken Christensen presented on the challenges presented to the District with the current proposed funding model and the disconnect between funding and categories of need.
Page 153 of 154 BOARD OF EDUCATION ITEMS OF TRUSTEE BUSINESS CERA Report
Trustee Christine Pollock attended and participated in the above meeting and presents the following report for information:
On November 15 I attended the CERA Symposium. I was an informative day of learning from guest speakers from SFU, the RCMP, the New Westminster Police department, middle school principal Laurie Ebenol as well as several elected dignitaries.
The focus was on the importance of encouraging more restorative justice practices within our schools as well as our justice system.
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