audited financial statements for the year ended … · other sales and services 125,260$ $...
TRANSCRIPT
8060HGF1
School Jurisdiction Code: 8060
AUDITEDFINANCIAL STATEMENTS
FOR THE YEAR ENDED AUGUST 31, 2015[School Act, Sections 147(2)(a), 148, 151(1) and 276]
Legal Name of School Jurisdiction
Mailing Address
Telephone & Fax Numbers, and Email Address
SCHOOL JURISDICTION MANAGEMENT'S RESPONSIBILITY FOR FINANCIAL REPORTING
The financial statements of
Board of Trustees Responsibility
External Auditors
Declaration of Management and Board Chair
c.c. ALBERTA EDUCATION, Financial Reporting & Accountability Branch8th Floor Commerce Place, 10155-102 Street, Edmonton AB T5J 4L5EMAIL: [email protected]: (780) 422-0312 (Toll free 310-0000) FAX: (780) 422-6996
Board-approved Release Date
Signature
Signature
SignatureName
Name
Name
SUPERINTENDENT
Marc Dumont
SECRETARY-TREASURER OR TREASURER
Marc Labonte
November 26, 2015
"original signed"
"original signed"
school jurisdiction's transactions. The effectiveness of the control systems is supported by the selection and training
East Central Francophone Education Region No. 3
P.O. Box 249 St. Paul AB T0A 3A0
(780) 645-3888 (780) 645-2045 [email protected]
presented to Alberta Education have been prepared by school jurisdiction management which has responsibility fortheir preparation, integrity and objectivity. The financial statements, including notes, have been prepared in accordancewith Canadian Public Sector Accounting Standards and follow format prescribed by Alberta Education.
In fulfilling its reporting responsibilities, management has maintained internal control systems and procedures designedto provide reasonable assurance that the school jurisdiction's assets are safeguarded, that transactions are executedin accordance with appropriate authorization and that accounting records may be relied upon to properly reflect the
East Central Francophone Education Region No. 3
Michelle Dallaire
of qualified personnel, an organizational structure that provides an appropriate division of responsibility and a strong system of budgetary control.
The ultimate responsibility for the financial statements lies with the Board of Trustees. The Board reviewed the auditedfinancial statements with management in detail and approved the financial statements for release.
The Board appoints external auditors to audit the financial statements and meets with the auditors to review their findings.The external auditors were given full access to school jurisdiction records.
To the best of our knowledge and belief, these financial statements reflect, in all material respects, the financial position,results of operations and cash flows for the year in accordance with Canadian Public Sector Accounting Standards.
BOARD CHAIR
"original signed"
1
School Jurisdiction Code: 8060
TABLE OF CONTENTS
Page
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STATEMENT OF CHANGE IN NET FINANCIAL ASSETS (NET DEBT)
INDEPENDENT AUDITOR'S REPORT
NOTES TO THE FINANCIAL STATEMENTS
SCHEDULE OF PROGRAM OPERATIONS
SCHEDULE OF CAPITAL REVENUE
SCHEDULE OF CHANGES IN ACCUMULATED SURPLUS
STATEMENT OF REMEASUREMENT GAINS AND LOSSES
STATEMENT OF CASH FLOWS
STATEMENT OF OPERATIONS
STATEMENT OF FINANCIAL POSITION
SCHEDULE OF PLANT OPERATIONS AND MAINTENANCE EXPENSES
UNAUDITED SCHEDULE OF FEE REVENUE
UNAUDITED SCHEDULE OF DIFFERENTIAL FUNDING
UNAUDITED SCHEDULE OF CENTRAL ADMINISTRATION EXPENSES
2
School Jurisdiction Code: 8060
2015 2014
FINANCIAL ASSETS
Cash and cash equivalents (Note 3) 1,658,266$ 1,527,345$
Accounts receivable (net after allowances) (Note 4) 83,211$ 204,748$
Portfolio investments -$ -$
Other financial assets -$ -$
Total financial assets 1,741,477$ 1,732,093$
LIABILITIES
Bank indebtedness (Note 5) -$ -$
Accounts payable and accrued liabilities (Note 6) 230,391$ 401,795$
Deferred revenue (Note 7) 35,107,098$ 35,859,780$
Employee future benefit liabilities -$ -$
Liability for contaminated sites -$ -$
Other liabilities -$ -$
Debt (Note 8)
Supported: Debentures and other supported debt -$ -$
Unsupported: Debentures and capital loans -$ -$
Mortgages 493,460$ 670,000$
Capital leases -$ -$
Total liabilities 35,830,949$ 36,931,575$
(34,089,472)$ (35,199,482)$
NON-FINANCIAL ASSETS
Tangible capital assets (Note 9)
Land 1,255,002$ 1,255,002$
Construction in progress -$ -$
Buildings 42,812,589$
Less: Accumulated amortization (9,644,900)$ 33,167,689$ 34,213,381$
Equipment 4,870,377$
Less: Accumulated amortization (2,646,847)$ 2,223,530$ 2,417,087$
Vehicles 339,862$
Less: Accumulated amortization (175,895)$ 163,967$ 131,284$
Computer Equipment 74,937$
Less: Accumulated amortization (54,819)$ 20,118$ 35,105$
Total tangible capital assets 36,830,306$ 38,051,859$
Prepaid expenses 86,434$ 88,932$
Other non-financial assets -$ -$
Total non-financial assets 36,916,740$ 38,140,791$
Accumulated surplus (Note 10) 2,827,268$ 2,941,309$
Accumulating surplus / (deficit) is comprised of:
Accumulated operating surplus (deficit) 2,827,268$ 2,941,309$
Accumulated remeasurement gains (losses) -$ -$
2,827,268$ 2,941,309$
Contractual obligations
Contingent liabilities
The accompanying notes and schedules are part of these financial statements.
As at August 31, 2015 (in dollars)STATEMENT OF FINANCIAL POSITION
Net financial assets (debt)
4
School Jurisdiction Code: 8060
Budget Actual Actual2015 2015 2014
Alberta Education 14,312,767$ 14,085,477$ 14,078,358$
Other - Government of Alberta -$ -$ -$
Federal Government and First Nations -$ 20,800$ 18,500$
Other Alberta school authorities -$ 59,841$ 54,602$
Out of province authorities -$ 5,907$ 5,520$
Alberta municipalities-special tax levies -$ -$ -$
Property taxes -$ -$ -$
Fees Note 11 164,790$ 229,049$ 280,912$
Other sales and services 125,260$ 133,538$ 95,780$
Investment income -$ 16,498$ 18,994$
Gifts and donations 15,000$ 66,798$ 60,748$
Rental of facilities 16,200$ 18,862$ 16,030$
Fundraising 110,000$ 167,790$ 88,389$
Gains on disposal of capital assets -$ 194,705$ -$
Other revenue -$ -$ -$
Total revenues 14,744,017$ 14,999,265$ 14,717,833$
Instruction - ECS 823,272$ 931,914$ 728,543$
Instruction - Grades 1 - 12 8,608,941$ 8,644,639$ 8,002,603$
Plant operations and maintenance 2,501,650$ 2,465,996$ 2,498,783$
Transportation 1,453,507$ 1,359,311$ 1,317,177$
Board & system administration 764,095$ 835,592$ 829,547$
External services 671,000$ 875,854$ 779,776$
Total expenses 14,822,465$ 15,113,306$ 14,156,429$
(78,448)$ (114,041)$ 561,404$
STATEMENT OF OPERATIONSFor the Year Ended August 31, 2015 (in dollars)
EXPENSES
Operating surplus (deficit)
The accompanying notes and schedules are part of these financial statements.
REVENUES
5
8060
2015 2014
CASH FLOWS FROM:
A. OPERATING TRANSACTIONS
Operating surplus (deficit) (114,041)$ 561,404$
Add (Deduct) items not affecting cash:
Total amortization expense 1,537,286$ 1,488,533$
Gains on disposal of tangible capital assets (194,705)$ -$
Losses on disposal of tangible capital assets 531$ 77,465$
Expended deferred capital revenue recognition (1,418,134)$ (1,415,310)$
Deferred capital revenue write-down / adjustment -$ -$
Donations in kind -$ -$
Changes in:
Accounts receivable 121,537$ (83,102)$
Prepaids 2,498$ (29,706)$
Other financial assets -$ -$
Non-financial assets -$ -$
Accounts payable, accrued and other liabilities (171,404)$ 193,778$
Deferred revenue (excluding EDCR) 665,452$ (114,717)$
Employee future benefit liabilities -$ -$
-$ -$
Total cash flows from operating transactions 429,020$ 678,345$
B. CAPITAL TRANSACTIONS
Purchases of tangible capital assets
Land -$ -$
Buildings (71,817)$ (743,262)$
Equipment (177,765)$ (159,732)$
Vehicles (80,681)$ (89,363)$
Computer equipment -$ -$
Net proceeds from disposal of unsupported capital assets 208,704$ 9,500$
-$ -$
Total cash flows from capital transactions (121,559)$ (982,857)$
C. INVESTING TRANSACTIONS
Purchases of portfolio investments -$ -$
Dispositions of portfolio investments -$ -$
Remeasurement gains (losses) reclassified to the statement of operations -$ -$
Change in endowments -$ -$
-$ -$
Total cash flows from investing transactions -$ -$
D. FINANCING TRANSACTIONS
Issue of debt 80,000$ 670,000$
Repayment of debt (256,540)$ -$
-$ -$
Issuance of capital leases -$ -$
Repayment of capital leases -$ -$
-$ -$
-$ -$
Total cash flows from financing transactions (176,540)$ 670,000$
Increase (decrease) in cash and cash equivalents 130,921$ 365,488$
Cash and cash equivalents, at beginning of year 1,527,345$ 1,161,857$
Cash and cash equivalents, at end of year 1,658,266$ 1,527,345$
The accompanying notes and schedules are part of these financial statements.
For the Year Ended August 31, 2015 (in dollars)
School Jurisdiction Code:
STATEMENT OF CASH FLOWS
Other factors affecting debt (describe)
Other factors affecting capital leases (describe)
Other (describe)
Other (describe)
Other (describe)
Other (describe)
6
8060
2015 2014
Operating surplus (deficit) (114,041)$ 561,404$
Effect of changes in tangible capital assets
Acquisition of tangible capital assets (330,263)$ (992,357)$
Amortization of tangible capital assets 1,537,286$ 1,488,533$
Net carrying value of tangible capital assets disposed of 14,530$ 86,965$
Write-down carrying value of tangible capital assets -$ -$
Other changes -$ -$
Total effect of changes in tangible capital assets 1,221,553$ 583,141$
Changes in:
Prepaid expenses 2,498$ (29,706)$
Other non-financial assets -$ -$
Net remeasurement gains and (losses) -$ -$
Endowments -$ -$
Increase (decrease) in net financial assets (net debt) 1,110,010$ 1,114,839$
Net financial assets (net debt) at beginning of year (35,199,482)$ (36,314,321)$
Net financial assets (net debt) at end of year (34,089,472)$ (35,199,482)$
School Jurisdiction Code:
STATEMENT OF CHANGE IN NET FINANCIAL ASSETS (NET DEBT)
For the Year Ended August 31, 2015 (in dollars)
The accompanying notes and schedules are part of these financial statements.
7
School Jurisdiction Code: 8060
2015 2014
Accumulated remeasurement gains (losses) at beginning of year -$ -$
Unrealized gains (losses) attributable to:
Portfolio investments -$ -$
Other -$ -$
Amounts reclassified to the statement of operations:
Portfolio investments -$ -$
Other -$ -$
Net remeasurement gains (losses) for the year -$ -$
Accumulated remeasurement gains (losses) at end of year -$ -$
STATEMENT OF REMEASUREMENT GAINS AND LOSSES
The accompanying notes and schedules are part of these financial statements.
For the Year Ended August 31, 2015 (in dollars)
8
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10
8060
SCHEDULE OF CAPITAL REVENUE(EXTERNALLY RESTRICTED CAPITAL REVENUE ONLY)
for the Year Ended August 31, 2015 (in dollars)
Proceeds on UnexpendedDisposal of Deferred
Provincially Surplus from Provincially Capital Expended
Approved Provincially Funded Revenue from Deferred
& Funded Approved Tangible Capital Other Capital
Projects (A) Projects (B) Assets (C) Sources (D)Revenue
Balance at August 31, 2014 121,573$ -$ -$ -$ 35,385,446$
Prior period adjustments -$ -$ -$ -$ -$
Adjusted balance, August 31, 2014 121,573$ -$ -$ -$ 35,385,446$
Add:
Unexpended capital revenue received from:
Alberta Education school building & modular projects (excl. IMR) 193,188$
Infrastructure Maintenance & Renewal capital related to school facilities -$
Other sources: (Describe) -$ -$
Other sources (Describe) : -$ -$
Unexpended capital revenue receivable from:
Alberta Education school building & modular (excl. IMR) -$
Other sources: (Describe) -$ -$
Other sources: (Describe) -$ -$
Interest earned on unexpended capital revenue 70$ -$ -$ -$
Other unexpended capital revenue: (Describe) -$
Net proceeds on disposal of supported tangible capital assets -$ -$
Insurance proceeds (and related interest) -$ -$
Donated tangible capital assets (Explain): -$
Alberta Schools Alternative Program (ASAP), Building Alberta School Construction Program, (BASCP) and other Alberta Infrastructure managed projects -$
Transferred in (out) tangible capital assets (amortizable, @ net book value) -$
Expended capital revenue - current year (157,194)$ -$ -$ -$ 157,194$
Surplus funds approved for future project(s) -$ -$
Other adjustments (Explain): -$ -$ -$ -$ -$
Deduct:
Net book value of supported tangible capital dispositions or write-offs -$
Other adjustments (Explain): -$ -$ -$ -$ -$
Capital revenue recognized - Alberta Education 1,418,134$
Capital revenue recognized - Other Government of Alberta -$
Capital revenue recognized - Other revenue -$
Balance at August 31, 2015 157,637$ -$ -$ -$ 34,124,506$ (A) (B) (C) (D)
Balance of Unexpended Deferred Capital Revenue at August 31, 2015 (A) + (B) + (C) + (D) 157,637$
Unexpended Deferred Capital Revenue
(A) - Represents funding received from the Government of Alberta to be used toward the acquisition of new approved tangible capital assets with restricted uses only.
(B) - Represents any surplus of funding over costs from column (A) approved by Minister for future capital expenditures with restricted uses only.
(C) - Represents proceeds on disposal of provincially funded restricted-use capital assets to be expended on approved capital assets per 10(2)(a) of Disposition of Property Reg. 181/2010.
(D) - Represents capital revenue received from entities OTHER THAN the Government of Alberta for the acquisition of restricted-use tangible capital assets.
Unexpended Deferred Capital Revenue
11
Sch
oo
l Ju
risd
icti
on
Co
de:
8060
2014
Pla
nt
Op
erat
ion
s B
oar
d &
RE
VE
NU
ES
and
Sys
tem
E
xter
nal
E
CS
Gra
des
1 -
12
Mai
nte
nan
ceT
ran
spo
rtat
ion
Ad
min
istr
atio
nS
ervi
ces
TO
TA
LT
OT
AL
(1)
Alb
erta
Edu
catio
n76
5,65
0$
8,
074,
415
$
2,
217,
174
$
1,
370,
074
$
81
6,11
9$
84
2,04
5$
14
,085
,477
$
14,0
78,3
58$
(2
)O
ther
- G
over
nmen
t of A
lber
ta-
$
-$
-
$
-$
-
$
-$
-
$
-$
(3
)F
eder
al G
over
nmen
t and
Firs
t Nat
ions
-$
20
,800
$
-$
-
$
-$
-
$
20,8
00$
18
,500
$
(4)
Oth
er A
lber
ta s
choo
l aut
horit
ies
-$
12
,128
$
-$
-
$
36,0
00$
11
,713
$
59,8
41$
54
,602
$
(5)
Out
of p
rovi
nce
auth
oriti
es-
$
-$
-
$
-$
-
$
5,90
7$
5,90
7$
5,52
0$
(6)
Alb
erta
mun
icip
aliti
es-s
peci
al ta
x le
vies
-$
-
$
-$
-
$
-$
-
$
-$
-
$
(7)
Pro
pert
y ta
xes
-$
-
$
-$
-
$
-$
-
$
-$
-
$
(8)
Fee
s37
,160
$
191,
889
$
-$
-
$
229,
049
$
280,
912
$
(9)
Oth
er s
ales
and
ser
vice
s-
$
111,
349
$
6,00
0$
-$
-
$
16,1
89$
13
3,53
8$
95
,780
$
(10)
Inve
stm
ent i
ncom
e-
$
16,4
98$
-
$
-$
-
$
-$
16
,498
$
18,9
94$
(11)
Gift
s an
d do
natio
ns-
$
66,7
98$
-
$
-$
-
$
-$
66
,798
$
60,7
48$
(12)
Ren
tal o
f fac
ilitie
s-
$
-$
18
,862
$
-$
-
$
-$
18
,862
$
16,0
30$
(13)
Fun
drai
sing
-$
16
7,79
0$
-
$
-$
-
$
-$
16
7,79
0$
88
,389
$
(14)
Gai
ns o
n di
spos
al o
f tan
gibl
e ca
pita
l ass
ets
-$
-
$
194,
705
$
-$
-
$
194,
705
$
-$
(1
5)O
ther
rev
enue
-$
-
$
-$
-
$
-$
-
$
-$
-
$
(16)
TO
TA
L R
EV
EN
UE
S80
2,81
0$
8,
661,
667
$
2,
436,
741
$
1,
370,
074
$
85
2,11
9$
87
5,85
4$
14
,999
,265
$
14,7
17,8
33$
EX
PE
NS
ES
(17)
Cer
tific
ated
sal
arie
s48
9,41
1$
4,
818,
126
$
18
1,33
7$
19
0,26
8$
5,
679,
142
$
5,
376,
406
$
(18)
Cer
tific
ated
ben
efits
113,
319
$
1,11
6,18
8$
32,6
02$
42
,363
$
1,30
4,47
2$
1,20
6,10
9$
(19)
Non
-cer
tific
ated
sal
arie
s an
d w
ages
23
9,42
7$
86
2,07
4$
24
5,90
7$
53
,733
$
246,
448
$
102,
981
$
1,75
0,57
0$
1,56
5,83
3$
(20)
Non
-cer
tific
ated
ben
efits
34,6
42$
18
6,52
5$
48
,636
$
13,1
25$
51
,347
$
22,0
23$
35
6,29
8$
30
7,18
8$
(21)
SU
B -
TO
TA
L87
6,79
9$
6,
982,
913
$
29
4,54
3$
66
,858
$
511,
734
$
357,
635
$
9,09
0,48
2$
8,45
5,53
6$
(22)
Ser
vice
s, c
ontr
acts
and
sup
plie
s55
,115
$
1,29
6,56
3$
1,04
4,34
7$
1,27
5,22
3$
271,
642
$
518,
219
$
4,46
1,10
9$
4,12
9,13
4$
(23)
Am
ortiz
atio
n of
sup
port
ed ta
ngib
le c
apita
l ass
ets
-$
33
0,98
4$
1,
087,
150
$
-
$
-$
-
$
1,41
8,13
4$
1,41
5,31
0$
(24)
Am
ortiz
atio
n of
uns
uppo
rted
tang
ible
cap
ital a
sset
s-
$
34,1
79$
35
,176
$
12,4
50$
37
,347
$
-$
11
9,15
2$
73
,223
$
(25)
Sup
port
ed in
tere
st o
n ca
pita
l deb
t-
$
-$
-
$
-$
-
$
-$
-
$
-$
(26)
Uns
uppo
rted
inte
rest
on
capi
tal d
ebt
-$
-
$
3,72
2$
3,72
2$
11,1
65$
-
$
18,6
09$
-
$
(27)
Oth
er in
tere
st a
nd fi
nanc
e ch
arge
s-
$
-$
1,
058
$
1,
058
$
3,
173
$
-
$
5,28
9$
5,76
1$
(28)
Loss
es o
n di
spos
al o
f tan
gibl
e ca
pita
l ass
ets
-$
-
$
-$
-
$
531
$
-$
53
1$
77
,465
$
(29)
Oth
er e
xpen
se-
$
-$
-
$
-$
-
$
-$
-
$
-$
(3
0)T
OT
AL
EX
PE
NS
ES
931,
914
$
8,64
4,63
9$
2,46
5,99
6$
1,35
9,31
1$
835,
592
$
875,
854
$
15,1
13,3
06$
14
,156
,429
$
(31)
(129
,104
)$
17,0
28$
(2
9,25
5)$
10
,763
$
16,5
27$
-
$
(114
,041
)$
561,
404
$
OP
ER
AT
ING
SU
RP
LU
S (
DE
FIC
IT)
SC
HE
DU
LE
OF
PR
OG
RA
M O
PE
RA
TIO
NS
for
the
Yea
r E
nd
ed A
ug
ust
31,
201
5 (in
dol
lars
)
2015
Inst
ruct
ion
12
Sc
ho
ol J
uri
sdic
tio
n C
od
e:
80
60
Ex
pe
nse
d IM
R,
Un
sup
po
rte
d2
01
5
Uti
litie
s M
od
ula
r U
nit
Am
ort
iza
tio
n
Su
pp
ort
ed
TO
TA
L
EX
PE
NS
ES
Cu
sto
dia
lM
ain
ten
an
ce
an
dR
elo
ca
tio
ns
&&
Oth
er
Ca
pit
al &
De
bt
Op
era
tio
ns
an
d
Te
lec
om
m.
Le
ase
Pa
yme
nts
Ex
pe
nse
sS
erv
ice
sM
ain
ten
an
ce
Un
ce
rtif
ica
ted
sa
lari
es
an
d w
ag
es
74
,18
4$
72
,92
4$
-$
-
$
98
,79
9$
24
5,9
07
$
24
5,9
07
$
Un
ce
rtif
ica
ted
be
ne
fits
11
,07
5$
13
,19
1$
-$
-
$
24
,37
0$
48
,63
6$
48
,63
6$
Su
b-t
ota
l Re
mu
ne
rati
on
85
,25
9$
86
,11
5$
-$
-
$
12
3,1
69
$
29
4,5
43
$
29
4,5
43
$
Su
pp
lies
an
d s
erv
ice
s2
82
,38
2$
1
90
,61
5$
3
4,9
79
$
2
07
,13
2$
3
,96
8$
7
19
,07
6$
7
19
,07
6$
Ele
ctr
icit
y1
72
,19
9$
1
72
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9$
1
72
,19
9$
Na
tura
l ga
s/h
ea
tin
g f
ue
l7
5,7
50
$
7
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50
$
7
5,7
50
$
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we
r a
nd
wa
ter
6,9
19
$
6,9
19
$
6,9
19
$
Te
lec
om
mu
nic
ati
on
s-
$
-$
-
$
Insu
ran
ce
56
,46
4$
56
,46
4$
56
,46
4$
AS
AP
ma
inte
na
nc
e &
re
ne
wa
l pa
yme
nts
-$
-
$
Am
ort
iza
tio
n o
f ta
ng
ible
ca
pit
al a
sse
ts
Su
pp
ort
ed
1,0
87
,15
0$
1
,08
7,1
50
$
Un
sup
po
rte
d3
5,1
76
$
3
5,1
76
$
3
5,1
76
$
To
tal A
mo
rtiz
ati
on
35
,17
6$
35
,17
6$
1,0
87
,15
0$
1
,12
2,3
26
$
Inte
rest
on
ca
pit
al d
eb
t
Su
pp
ort
ed
-$
-
$
Un
sup
po
rte
d3
,72
2$
3
,72
2$
3
,72
2$
Le
ase
pa
yme
nts
fo
r fa
cilit
ies
13
,93
9$
13
,93
9$
13
,93
9$
Oth
er
inte
rest
ch
arg
es
1,0
58
$
1,0
58
$
1,0
58
$
Lo
sse
s o
n d
isp
osa
l of
ca
pit
al a
sse
ts-
$
-$
-
$
TO
TA
L E
XP
EN
SE
S3
67
,64
1$
2
76
,73
0$
2
89
,84
7$
2
21
,07
1$
1
83
,60
1$
3
9,9
56
$
1
,37
8,8
46
$
1,0
87
,15
0$
2
,46
5,9
96
$
Sch
oo
l bu
ildin
gs
16
,37
7.6
No
n s
cho
ol b
uild
ing
s2
,49
6.8
All
exp
en
ses
rela
ted
to
act
iviti
es
un
de
rta
ken
to
ke
ep
th
e s
cho
ol e
nvi
ron
me
nt
an
d m
ain
ten
an
ce s
ho
ps
cle
an
an
d s
afe
.
All
exp
en
ses
ass
oci
ate
d w
ith t
he
re
pa
ir, r
ep
lace
me
nt,
en
ha
nce
me
nt
an
d m
ino
r co
nst
ruct
ion
of
bu
ildin
gs,
gro
un
ds
an
d e
qu
ipm
en
t co
mp
on
en
ts.
Th
is in
clu
de
s re
gu
lar
an
d p
reve
nta
tive
ma
inte
na
nce
un
de
rta
ken
to
en
sure
co
mp
on
en
ts r
ea
ch o
r e
xce
ed
th
eir
life
cyc
le a
nd
th
e r
ep
air
of
bro
ken
co
mp
on
en
ts.
Ma
inte
na
nce
exp
en
ses
exc
lud
e o
pe
ratio
na
l co
sts
rela
ted
to
exp
en
sed
IMR
& M
od
ula
r U
nit
relo
catio
ns,
as
the
y a
re r
ep
ort
ed
on
se
pa
rate
ly.
All
exp
en
ses
rela
ted
to
ele
ctric
ity,
na
tura
l ga
s a
nd
oth
er
he
atin
g f
ue
ls,
sew
er
an
d w
ate
r a
nd
all
form
s o
f te
leco
mm
un
ica
tion
s.
All
op
era
tion
al e
xpe
nse
s a
sso
cia
ted
with
no
n-c
ap
italiz
ed
Infr
ast
ruct
ure
Ma
inte
na
nce
Re
ne
wa
l p
roje
cts,
mo
du
lar
un
it (p
ort
ab
le)
relo
catio
n,
an
d p
aym
en
ts o
n le
ase
d f
aci
litie
s.
All
exp
en
ses
rela
ted
to
th
e a
dm
inis
tra
tion
of
op
era
tion
s a
nd
ma
inte
na
nce
incl
ud
ing
(b
ut
no
t lim
ited
to
) co
ntr
act
ad
min
istr
atio
n,
cle
rica
l fu
nct
ion
s, n
eg
otia
tion
s, s
up
erv
isio
n o
f e
mp
loye
es
& c
on
tra
cto
rs,
sch
oo
l fa
cilit
y p
lan
nin
g &
pro
ject
'ad
min
istr
atio
n',
ad
min
istr
atio
n o
f jo
int-
use
ag
ree
me
nts
, a
nd
all
exp
en
ses
rela
ted
to
en
surin
g c
om
plia
nce
with
he
alth
an
d s
afe
ty s
tan
da
rds,
cod
es
an
d g
ove
rnm
en
t re
gu
latio
ns.
All
exp
en
ses
rela
ted
to
su
pp
ort
ed
ca
pita
l ass
ets
am
ort
iza
tion
an
d in
tere
st o
n s
up
po
rte
d c
ap
ital d
eb
t.
Cu
sto
dia
l:
No
te:
Su
pp
ort
ed
Ca
pit
al &
De
bt
Se
rvic
es:
Fa
cili
ty P
lan
nin
g &
Op
era
tio
ns
Ad
min
istr
ati
on
:
Ex
pe
nse
d IM
R &
Mo
du
lar
Un
it R
elo
ca
tio
n &
Le
ase
Pm
ts:
Uti
litie
s &
Te
lec
om
mu
nic
ati
on
s:
Ma
inte
na
nc
e:
SQ
UA
RE
ME
TR
ES
SC
HE
DU
LE
OF
PL
AN
T O
PE
RA
TIO
NS
AN
D M
AIN
TE
NA
NC
E E
XP
EN
SE
Sfo
r th
e Y
ea
r E
nd
ed
Au
gu
st 3
1,
20
15
(in
do
llars
)
Fa
cili
ty P
lan
nin
g &
O
pe
rati
on
s A
dm
inis
tra
tio
n
SU
B-T
OT
AL
O
pe
rati
on
s &
M
ain
ten
an
ce
13
School Jurisdiction Code: 8060
Actual Actual2014/2015 2013/2014
FEES
Transportation fees $0 $0
Basic instruction supplies (text books, including lost or replacement fees, course materials) $38,234 $30,038
Technology user fees $33,123 $35,160
Alternative program fees $0 $0
Fees for optional courses (band, art, etc.) $0 $0
Fees for students from other boards $0 $0
Tuition fees (international & out of province) $0 $0
Kindergarten & preschool $40,400 $35,422
Extracurricular fees (sports teams and clubs) $35,668 $30,263
Field trips (related to curriculum) $81,624 $150,029
Lunch supervision fees $0 $0
Locker rental; locks; student ID; uniforms; library, student union, and fitness fees $0 $0
Other (describe)* $0 $0
Other (describe)* $0 $0
Other (describe)* $0 $0
TOTAL FEES $229,049 $280,912
Actual Actual
2014/2015 2013/2014
Cafeteria sales, hot lunch, milk programs $29,418 $42,387
Special events, graduation, tickets $20,954 $23,600
Student travel (international, recognition trips, non-curricular) $20,926 $0
$21,092 $4,798
$0 $0
$18,959 $24,995
Other (describe) $0 $0
Other (describe) $0 $0
Other (describe) $0 $0
TOTAL $111,349 $95,780
Adult education revenue
Child care & before and after school care
UNAUDITED SCHEDULE OF FEE REVENUEfor the Year Ending August 31, 2015 (in dollars)
Please disclose amounts paid by parents of students that are recorded as "Other sales and services" or "Other revenue" (rather than fee revenue):
Sales or rentals of other supplies/services (clothing, agendas, yearbooks)
*PLEASE DO NOT USE "SCHOOL GENERATED FUNDS" AS A CATEGORY
14
8060
Funded Students in Program 10 8 41 REVENUES
Alberta Education allocated funding 9,425$ 177,731$ 47,713$ 401,322$ 1,541,519$ Other funding allocated by the board to the program -$ -$ -$ -$ -$ TOTAL REVENUES 9,425$ 177,731$ 47,713$ 401,322$ 1,541,519$
EXPENSES (Not allocated from BASE, Transportation, or other funding)Instructional certificated salaries & benefits 10,434$ -$ 24,024$ 28,481$ Instructional non-certificated salaries & benefits -$ 112,035$ -$ 313,831$ SUB TOTAL 10,434$ 112,035$ 24,024$ 342,312$ Supplies, contracts and services -$ 38,509$ -$ 77,272$ Program planning, monitoring & evaluation -$ 20,446$ -$ -$ Facilities (required specifically for program area) -$ -$ -$ -$ Administration (administrative salaries & services) -$ -$ -$ 27,261$ Training 4,000$ 5,397$ -$ 28,963$ Other (please describe) -$ -$ -$ -$ TOTAL EXPENSES 14,434$ 176,387$ 24,024$ 475,808$ NET FUNDING SURPLUS (SHORTFALL) (5,009)$ 1,344$ 23,689$ (74,486)$
UNAUDITED SCHEDULE OF DIFFERENTIAL FUNDINGfor the Year Ended August 31, 2015 (in dollars)
PROGRAM AREA
First Nations, Metis & Inuit
(FNMI)ECS Program Unit
Funding (PUF)
English as a Second Language
(ESL)Inclusive
Education
Small Schools by Necessity
(Revenue only)
15
Sch
oo
l Ju
risd
icti
on
Co
de:
8060
EX
PE
NS
ES
TO
TA
L
1O
ffice
of t
he s
uper
inte
nden
t21
3,93
9$
30,4
19$
-$
244,
358
$
-
$
-
$
-
$
24
4,35
8$
2E
duca
tiona
l adm
inis
trat
ion
(exc
ludi
ng s
uper
inte
nden
t)71
,011
$
43
,602
$
-
$
11
4,61
3$
-$
-$
-$
114,
613
$
3B
usin
ess
adm
inis
trat
ion
90,0
97$
80,8
70$
-$
170,
967
$
90
,094
$
71,3
38$
-
$
33
2,39
9$
4B
oard
gov
erna
nce
(Boa
rd o
f Tru
stee
s)25
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