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Alberta-Education-Annual-Report-2015-16.Pdf Education Annual Report 2015-16 Extracts from this report are available on Alberta Education's website at www.education.alberta.ca/annual-reports For more information contact: Corporate Planning Alberta Education 9th Floor, Commerce Place 10155 - 102 Street NW Edmonton, Alberta T5J 4L5 Tel: 780-643-0843 To be connected toll-free in Alberta, first dial 310-0000 and then enter the 10 digit number or press 0 and hold for operator assistance. Deaf or hearing impaired with TDD/TDY units call 780-427-9999 in Edmonton Other locations call 1-800-232-7215 E-mail: [email protected] Copyright © 2016, the Crown in Right of the Province of Alberta, as represented by the Minister of Education Permission is hereby given by the copyright owner for any person to reproduce this document for educational purposes and on a non-profit basis. Printed Version: ISSN No. 1715-4391 ISBN No. 978-1-4601-2905-0 Online Version: ISSN No. 1918-2864 ISBN No. 978-1-4601-2906-7 Education Annual Report 2015-16 Preface 4 Minister’s Accountability Statement 5 Message from the Minister 6 Management’s Responsibility for Reporting 7 Results Analysis 9 Ministry Overview 10 Performance Highlights 13 Financial Highlights 15 Discussion and Analysis of Results 16 Performance Measure Methodology 126 Financial Information 137 Financial Information Contents 138 Consolidated Financial Statements 139 Independent Auditor’s Report 141 Other Information 219 Ministry Funding Provided to School Jurisdictions 221 Statement of Remissions, Compromises, and Write-Offs 226 Summary of School Jurisdictions’ Financial Information 227 Alberta Teachers’ Retirement Fund Board Financial Statements 273 Other Statutory Reports 295 3 2015-16 Education Annual Report Preface The Public Accounts of Alberta are prepared in accordance with the Financial Administration Act and the Fiscal Planning and Transparency Act. The Public Accounts consist of the annual report of the Government of Alberta and the annual reports of each of the 20 ministries. The annual report of the Government of Alberta contains ministers’ accountability statements, the consolidated financial statements of the province and Measuring Up report, which compares actual performance results to desired results set out in the government’s strategic plan. On February 2, 2016, the government announced new ministry structures. The 2015-16 ministry annual reports and financial statements have been prepared based on the new ministry structure. This annual report of the Ministry of Education contains the minister’s accountability statement, the audited consolidated financial statements of the ministry and a comparison of actual performance results to desired results set out in the ministry business plan. This ministry annual report also includes: • the financial statements of entities making up the ministry including the Department of Education and the Alberta School Foundation Fund, for which the minister is responsible; • the individual financial statements of the school jurisdictions presented in summary form as of their fiscal year end, August 31, 2015, in the Other Information section; • other financial information as required by the Financial Administration Act and Fiscal Planning and Transparency Act, either as separate reports or as a part of the financial statements, to the extent that the ministry has anything to report; and • financial information relating to accountable organizations and trust funds, which includes the Alberta Teachers’ Retirement Fund and school jurisdictions in the public education system (public, separate and Francophone regional authorities and charter schools). 4 2015-16 Education Annual Report Minister’s Accountability Statement The ministry’s annual report for the year ended March 31, 2016, was prepared under my direction in accordance with the Fiscal Planning and Transparency Act and the government’s accounting policies. All of the government’s policy decisions as at June 2, 2016 with material economic or fiscal implications of which I am aware have been considered in the preparation of this report. Original signed by David Eggen Minister of Education 5 2015-16 Education Annual Report Message from the Minister It is my pleasure to present Alberta Education’s 2015-16 Annual Report which provides the activities and successes of the Kindergarten to Grade 12 education system over the past year. Alberta Education remains a cornerstone in Alberta’s shift toward a vibrant and diverse economic future. As the provincial economy changes, Albertans will need to be innovative, creative and skilled in leveraging knowledge as a resource. Alberta Education is responsible for determining how our education system must evolve in order to meet the demands of Alberta business and industry, now and in the future, as we work to diversify our economy. Students are the future drivers of Alberta’s economy and evidence shows that well-educated individuals are more actively engaged in society, make better choices that improve their overall quality of life and earn higher incomes. Ultimately, Alberta’s education system contributes to the economic development of this province by ensuring students have the skills and knowledge they need to successfully enter the workforce. Success in our education system wouldn’t be possible without the hard work of parents, teachers, administrators, trustees and volunteers. I would like to thank our partners for their commitment to delivering a quality education to our children. I look forward to building upon these partnerships over the next year. Original signed by David Eggen Minister of Education 6 2015-16 Education Annual Report Management's Responsibility for Reporting The Ministry of Education includes: • the Alberta School Foundation Fund • the Department of Education • the Alberta school jurisdictions The executives of the individual entities within the ministry have the primary responsibility and accountability for the respective entities. Collectively, the executives ensure the ministry complies with all relevant legislation, regulations and policies. Ministry business plans, annual reports, performance results and the supporting management information are integral to the government’s fiscal and strategic plan, annual report, quarterly reports and other financial and performance reporting. Responsibility for the integrity and objectivity of the consolidated financial statements and performance results for the ministry rests with the Minister of Education. Under the direction of the minister, I oversee the preparation of the ministry’s annual report, including consolidated financial statements and performance results. The consolidated financial statements and the performance results, of necessity, include amounts that are based on estimates and judgments. The consolidated financial statements are prepared in accordance with Canadian public sector accounting standards.The performance measures are prepared in accordance with the following criteria: • Reliability – information used in applying performance measures methodologies agrees with the underlying source data for the current and prior years’ results. • Understandability – the performance measure methodologies and results are presented clearly. • Comparability – the methodologies for performance measure preparation are applied consistently for the current and prior years’ results. • Completeness – goals, performance measures and related targets match those included in the ministry’s Budget 2015. As deputy minister, in addition to program responsibilities, I am responsible for the ministry’s financial administration and reporting functions. The ministry maintains systems of financial management and internal control which give consideration to costs, benefits, and risks that are designed to: • provide reasonable assurance that transactions are properly authorized, executed in accordance with prescribed legislation and regulations, and properly recorded so as to maintain accountability of public money; • provide information to manage and report on performance; • safeguard the assets and properties of the province under ministry administration; • provide Executive Council, the President of Treasury Board and Minister of Finance, and the Minister of Education the information needed to fulfill their responsibilities; and • facilitate preparation of ministry business plans and annual reports required under the Fiscal Planning and Transparency Act. In fulfilling my responsibilities for the ministry, I have relied, as necessary, on the executives of the individual entities within the ministry. Original signed by Dr. Curtis Clarke Deputy Minister of Education June 2, 2016 7 2015-16 Education Annual Report 8 2015-16 Education Annual Report Results Analysis 9 2015-16 Education Annual Report Ministry Overview The Ministry of Education, for which the Minister of Department of Education Education is accountable, consists of the Department of Education, the Alberta School Foundation Fund and With children and students’ varied learning needs as its the arms-length school authorities. School authorities central focus, Alberta Education leads an ECS to Grade include public and separate school boards, 12 education system that provides the foundation of francophone regional authorities, charter school knowledge and skills and attributes needed to prepare RESULTS ANALYSIS ANALYSIS RESULTS operators, and private school operators. Alberta children and youth for lifelong learning, work and citizenship. In 2015-16, more than 690,000*
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