northwest school division #203 annual report 2012-2013 a… · division mission statement laying...

Northwest School Division #203 Annual Report 2012-2013

November 30, 2013

Table of Contents Letter of Transmittal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Highlights/Accomplishments for 2012-13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 School Division Profile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 About Us . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Division Mission Statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Division Vision Statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Division Guiding Principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Program Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 School Division Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Strategic Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Continuous Improvement and Accountability Framework . . . . . . . . . . . . . . . . . . . . . . . . . . 10

The School Division in the Community . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Community and Parent Involvement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Community Partnerships . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Governance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 The Board of Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 School Community Councils . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

Our Students and Staff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Students . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Staff Profile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Higher Literacy and Achievement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Grade 12 Graduation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Average Final Marks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Equitable Opportunities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . 21 Strategies to Meet Needs of Diverse Students . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

Smooth Transitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Grade 7 to 10 Transitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Credit Attainment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

System Accountability and Governance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 School Community Councils and Learning Improvement Plans . . . . . . . . . . . . . . . . . . . . . . . . 23

Facilities and Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Student Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

Financial Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Budget to Actual Expenditures and Variances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

Northwest School Division #203 Board of Education Annual Report – 2012-13 – Page i

Appendix A: Management Report and Audited Financial Statements . . . . . . . . . . . . . . . . 28 Appendix B: Organization Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 Appendix C: School List . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 Appendix D: Payee List –2012-13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 Board of Education Remuneration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 Personal Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71 Supplier Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 Appendix E: Infrastructure Projects – 2012-13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73 List of Figures Figure 1: Location of Northwest School Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Figure 2: Enrolment by Grade – September 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Figure 3: School Division Staff – 2012-13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Figure 4: Grade 12 Graduation – Students Completing Grade 12 in Three Years . . . . . . . . . . . . . . . 18 Figure 5: Grade 12 Graduation – Students Completing Grade 12 in Five Years . . . . . . . . . . . . . . . . 19 Figure 6: Average Final Marks in Selected Secondary Level Courses . . . . . . . . . . . . . . . . . . . . . . . . . 20 Figure 7: Student Transitions Between Grades 7 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Figure 8: Proportion of Secondary Students Attaining 8 or More Credits per Year . . . . . . . . . . . . . 22 Figure 9: Student Transportation 2012-13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Figure 10: Summary of Revenue and Expenses 2012-13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Figure 11: Summary of Revenue and Expenditures with Budget to Actual Comparison

for the Fiscal Year September 1, 2012 to August 31, 2013 . . . . . . . . . . . . . . . . . . . . . 27

Northwest School Division #203 Laying the foundation for success … One student at a time.

525 5th Street West, Meadow Lake SK S9X 1B4

Phone: (306) 236-5614 Fax: (306) 236-3922 E-mail: [email protected] Website: www.nwsd.ca

An electronic copy of this report is available at: http://www.nwsd.ca/pages/NWSD/board/Annual_Report/2012-2013_Annual_Report

mailto:[email protected]

http://www.nwsd.ca/

http://www.nwsd.ca/pages/NWSD/board/Annual_Report/2012-2013_Annual_Report

Letter of Transmittal

Honourable Don Morgan Minister of Education

Dear Minister Morgan:

The Board of Education of Northwest School Division #203 is pleased to provide you and the residents of the School Division with the 2012-13 annual report. This report outlines activities and accomplishments of the School Division and provides audited financial statements for the fiscal year September 1, 2012 to August 31, 2013.

Respectfully submitted

Doug Murray Chair

Northwest School Division #203 Board of Education Annual Report – 2012-13 – Page 1

Highlights/Accomplishments for 2012-13

Northwest School Division has a lot to be proud of this year. NWSD staff has helped to create an environment in carrying out our mission of laying the foundation for success. The vision of our division “One student at a Time” is our focus for all decision making. Congratulations to everyone who contributed to our success in 2012-13. Below are some of the 2012-13 highlights:

First Nations Métis & Inuit Graduation Rates – The Northwest School Division (NWSD) graduation rate for self-identified FNMI students was considerably higher than the provincial average and we are proud of the fact that our staff and students will be working diligently to continue to improve the Northwest School Divisions’ FNMI graduation rate in the future. Treaty Education – Treaty Education has been a division-wide focus for a number of years in the NWSD and we are happy to report that quite a few initiatives have been developed or enhanced over the 2012/13 school year. Such initiatives include our Aboriginal Education Steering Committee, Elders and Treaty Catalyst Teacher Training programs and our Teacher and Student Leadership and Cultural Camp. These enterprises have gone a long way in developing our students, staff and communities’ knowledge of FNMI culture, word views and philosophies. The students and staff of the Northwest School Division would deeply like to thank the Elders and Aboriginal stakeholders/partners for sharing their patience, time and wisdom over the 2012/13 school year. Newcomers’ Protocol — In recent years, the schools in Northwest School Division have welcomed many newcomers from all around the world. We anticipate that this trend will continue to grow to reflect the demands of the growing industries in our corner of the province. With support from the Ministry of Education and other school divisions, the Northwest School Division is developing a protocol and assessment toolkit to ensure a smooth transition of these students into our school system.


Introduction

This annual report presents an overview of Northwest School Division’s activities and results for the fiscal year September 1, 2012 to August 31, 2013.

This annual report provides a snapshot of Northwest School Division, its governance structures, students, staff, programs and facilities. It also offers information in the CIAF priorities: higher literacy and achievement, equitable opportunities, smooth transitions, and system accountability and governance.

In addition to detailing the School Division’s activities and performance, this report outlines how the Division is implementing its strategic plan, provides a report from management endorsing the financial overview and audited financial statements, and includes appendices such as an organizational chart, school list, and payee list.

Financial statements included in this report have been audited by an independent auditor following the Canadian Generally Accepted Auditing Standards.


School Division Profile

About Us Northwest School Division is a rural school division with 24 schools located in 17 communities. The Division is located in west central Saskatchewan and encompasses approximately 21,500 square kilometres. It spans a geographic area from Marsden in the south, Goodsoil in the north, Meadow Lake in the east, and rural Lloydminster, Marshall in the west. The map on the right shows the geographic location of Northwest School Division.

The Division is divided into eleven subdivisions for purposes of board representation. For a more detailed map of Northwest School Division showing the eleven subdivisions and the major towns and highways, go to our website www.nwsd.ca/subdiv.htm .

Much of Northwest School Division is rural, punctuated by several towns and one city, Meadow Lake, where the school division head office is located. Ten First Nations are located within the boundaries of Northwest School Division.

The economy of the Northwest area is mixed. Agriculture and forestry are the two driving forces in the northwest.

Division Mission Statement Laying the Foundation for Success

Division Vision Statement One Student at a Time

Division Guiding Principles

We are committed to: The pursuit of excellence based upon high expectations for all. The principle of being student-centered. Accountability toward each other as individuals, schools, communities and governing bodies. A culture of mutual respect, trust and understanding. The highest standards of integrity and honesty. Inclusiveness as the celebration and acceptance of all people. Collaborative and cooperative relationships with all stakeholders.

Figure 1: Location of Northwest School Division


http://www.nwsd.ca/subdiv.htm

Program Overview

The schools of the Northwest offer instruction in all provincially required areas of study as well as a diverse selection of options. The division has incorporated curriculum renewal initiatives directed by the Ministry of Education. The NWSD board encourages and supports professional development activities. All staff are encouraged to engage in professional learning to improve practice. In all schools curriculum outcomes are augmented by co-curricular and extracurricular activities. Students from many schools attend Encounters Canada and the Forum for Young Canadians.

Beyond the provincial curriculum, our schools offer a number of locally developed courses to meet the needs of our students. The Leadership Academy, anchored out of one of our smaller high schools, provides exemplary evidence of a creative approach to locally developed options where a credit course in Leadership is offered to approximately 45 students from across the division.

Pre-Kindergarten programs are offered in four of our communities. French, French Immersion and Cree language instruction are provided in some of our communities.

Secondary students have access to Modified, Alternative and Functionally Integrated Programming. Schools in three communities offer transition programming for at-risk students or students who have been unsuccessful in navigating upper middle-years or secondary level programs. These programs are placed strategically in the North, Central and South areas of the division to optimize access. In addition, each school in the Division offers specialized programming that responds to the needs of its students. The following list identifies programs in operation at one or more of the Division’s schools: • Alternative programming for vulnerable

students • Core French instruction/second language • English as an Additional Language programming

• French immersion programming • Music/band programming • Nutrition programs • Prekindergarten programs • Technology-enhanced learning

Additional services and supports are offered to students and teachers by specialized School Division staff including: • Learning Coaches • Educational psychologists • Assessment coordinator • Career counsellor

• Speech and language pathologists • Student counsellors

• Wellness coordinators

• School embedded instructional facilitators


Programming highlights for 2012-13 included:

Treaty Education - Treaty education was a division-wide focus in 2012-13. Members of the school community, students, teachers and parents participated in learning about the Treaties that provide for a mutually beneficial relationship between the Treaty partners. In order to promote Treaty education across the division we have trained 14 teachers to become Treaty Education Catalyst Teachers with our goal to have one Treaty Education Catalyst Teacher in every school in our division by September of 2014.

Also in 2012-13 we developed a student panel that presented to students and teachers across our division on what it is like to be an Aboriginal student in the NWSD. We also formed an Aboriginal Education Steering Committee, consisting of teachers, learning coaches and administrators to support staff with their learning and teaching of Treaties and First Nations and Métis culture.

Our teacher culture camp was well attended this year with every school in the division sending at least one participant. Our exit surveys on the camp were excellent and provided us with information on how to better meet the needs of our teachers so that they feel more comfortable teaching Aboriginal culture.

Newcomers’ Protocol — In recent years, the schools in Northwest School Division have welcomed many newcomers from all around the world. We anticipate that this trend will continue to grow to reflect the demands of the growing industries in our corner of the province; thus, the need to develop a newcomer’s protocol. With support from the Ministry and other school divisions, the Northwest School Division developed a protocol and assessment toolkit in the 2012/13 school year to ensure a smooth transition of these students into our school system. As each newcomer enters our schools, his/her English language proficiency level and math skills are assessed, plus, background information is obtained about the family. These assessment and interview tools provide our staff with insight of our newcomers’ backgrounds, knowledge, and skill levels, allowing us to enroll newcomers in appropriate courses, build their English language skills, and provide any necessary interventions. All of our Speech-Language Pathologists and Student Support Services teachers have been familiarized with our assessment toolkit and assessments are then implemented at the school level. As we continue to welcome newcomers to our division, we will continue to gather resources, learn effective teaching and welcoming strategies, and strive to provide the best possible education for all of our students and to make all students feel welcome in the Northwest School Division.

Instructional Strategies – The Northwest School Division has expended considerable time and resources to track student achievement and thoughtfully utilize teaching practices that cause notable improvement. Response to Intervention models are being used in all schools to identify gaps in achievement and to implement effective practices to narrow that gap. Schools are using the Daily Five (A literacy program) as well as guided math to create more independent learners while addressing the needs of students that require assistance. Professional Learning Community time is allocated at the division and school level so that teachers can analyze assessment data and identify effective best instructional practices to help students. Grade 3 Reading - Research demonstrates that students who are reading below grade level by the middle of grade 3 are likely to have difficulty reading for the remainder of their school career. In the Northwest School Division for 2011-12, 18% of the Grade 3 students were reading below grade level based on the School Division Reading Screens at the end of June. The School Division has implemented several measures to address students reading below grade level:


Explicit Instruction – Students are taught processes and strategies to address specific reading deficiencies identified through Fountas and Pinnell. Levelled Literacy Intervention kits are used to support explicit instruction. The Daily 5 structure supports this instructional piece. Systematic Instruction – Complex skills are broken down into small manageable components that are taught in sequence. The Daily 5, Fountas and Pinnell, and other literacy programs are used to support this instruction. Opportunities for feedback – Students have many opportunities to practice and receive teacher feedback. First Nations and Métis Education – The Ministry of Education requires that each school division create a First Nations and Métis Education Plan that aligns with the Continuous Improvement and Accountability Framework. The highlights of Northwest School Division’s First Nations and Métis Education Plan appear below. The full plan is available at www.Northwestsd.ca/fnmep . The full plan provides detailed information about performance measures, target outcomes, and instructional strategies. • Goal #1 – Equitable Outcomes – • By June of 2013 the number of grades two/ three FNMI students and all students who reach

grade level standards or above in the performance areas of Error Rate, Fluency and comprehension will increase by 10% from the fall to the Spring NWSD Reading Screens.

• By June of 2014 the number of grades two/three/four FNMI students and all students who reach grade level standards or above in the performance areas of Error Rate, Fluency and Comprehension will increase by 10% from the fall to the spring NWSD Reading Screens.

• By June of 2015 the number of grades two/three/four/Five FNMI students and all students who reach grade level standards or above in the performance areas of Error Rate, Fluency and Comprehension will increase by 10% from the fall to the Spring NWSD Reading Screens.

• To increase by 10% the number of FNMI students and all students from grades 2-9 that reach Grade Level or Above Standard on the NWSD Spring, Math Screens. Strategies to achieve these goals include instructional programs that that focus on targeted academic skills, individual and group interventions, systematic measurement.

• Goal #2 – Knowledge of First Nations and Métis Contributions – • To increase the Mean Percent Total Score in the Treaty Essential Learning Survey by 5% for the

next three years for FNM students and all students within the Northwest School Division. • To improve students’ knowledge on the Treaty Essential Learning Survey in the performance areas of

Treaty Relationships, History, Worldview, Symbolism and Contemporary Issues by 5% per year. • To have a 100% response rates for administrators, grade four/seven teachers and grade seven

students on the TEL Survey for the next three years. Strategies to achieve this goal include supporting teachers to include First Nations and Métis content, perspectives and ways of knowing in all units and lesson plans, and increasing the number of library resources with FNMI themes.


http://www.sunshinesd.ca/fnmep

• Goal #3 – Data Collection and Reporting – The School Division will develop and implement plans

to disaggregate student achievement data in order to measure the growth of self-identified FNMI students. Strategies to achieve this goal include developing a draft plan, piloting the technical sections of the Plan to ensure they are practical, and reviewing the plan with principals and School Community Councils.

• Goal #4 – Shared Management – The Board of Education and school division staff will continue to develop partnerships with First Nation and Métis organizations with a focus on shared management. Strategies for achieving this goal include regular meetings with First Nations and Métis organizations, identification of specific aspects of the educational program where shared decision making is appropriate, and co-sponsorship of educational events.


School Division Planning

Northwest School Division #203 has a well-coordinated planning process which enables alignment of School Division priorities with Continuous Improvement and Accountability Framework (CIAF) priorities and alignment of all School Division planning activities.

Strategic Plan

On an annual basis, the Board of Education of Northwest School Division, together with senior administrative staff, meet to outline the school division’s strategic plan for the following year. The Board’s strategic plan for the Division provides overall direction for everything the Division does and serves as an anchor to ensure that all Division planning processes are in alignment with each other and that divisional priorities are aligned with CIAF priorities. The strategic plan defines Northwest School Division’s mission, vision and guiding principles – provided earlier in this annual report. In addition to these foundational elements, the strategic plan includes strategic directions, Board priorities, and key strategies to achieve board priorities. Northwest School Division’s strategic directions are: • Direction #1: Stakeholder engagement and communication

Using the Tell Them From Me (TTFM) surveys for students, teachers and parents to collect information in an effort to gain insight from our stakeholders. Overall communication was identified as an area of improvement during our strategic planning exercise. To address this concern, we reallocated personnel resources and hired a communications officer in January 2013.

• Direction #2: Data collection and analysis

Recognizing we were a data poor school division, a response to intervention model was adopted at the beginning of the 2013/14 academic year. This model allows us to benchmark and track the progress for each individual student and identify trends that may occur in achievement data. To further support and promote the use and analysis of data collected at the school level; we reallocated personnel resources and hired a Learning and Assessment Consultant that will begin work in August 2013.

• Direction #3: Outcome based reporting

We plan to pilot outcome based report cards in four K-6 schools in the fall of 2014. In the following year implementation will take place in for all K-9 classrooms division wide. Once the hardware and software requirements are met and the proper professional development and communication takes place with stakeholders, we will move towards full implementation of this reporting mechanism division wide. Our tentative date for full K-12 implementation is the fall of 2016.

• Direction #4: LEAN initiatives

As of April 2013, we have successfully completed our first LEAN event. A portion of our communications officer’s time, approximately 20%, is dedicated to spearheading this process. We are currently evaluating other processes as potential future LEAN projects.


Direction #5: Technology enabled learning In consultation with IBM Canada, we developed and implemented a plan to focus

our spending on technological resources throughout the division. This plan aligns with our CIAF Plan and will be deployed over the next four to five years. The first stage of the plan is focused on supporting K-3 literacy throughout our division and will begin in the fall of 2013.

• Direction #6: Developing partnerships with community

We have developed a number of partnerships with a variety of community agencies. We currently have strong partnerships with our health region, a number of First Nations communities, Northwest Regional College, Kidsport and Multiworks to name a few. Moving forward, we are committed to maintaining and strengthening our current partnerships and look forward to forging new relationships with new community groups.

• Direction #7: Fiscally responsible decision- making

With changes to school division funding and the requirement for school divisions to be PSAB compliant, we had to make adjustments to how funds are managed within the NWSD. Our decision making processes have changed to reflect these accountability requirements as per government mandate. We will continue to focus on making the best use of the resources available to us when making decisions.

Continuous Improvement and Accountability Framework

The Continuous Improvement and Accountability Framework (CIAF) aligns School Division and CIAF priorities. The four priority areas of the CIAF are:

• Higher literacy and achievement

• Equitable opportunities • Smooth transitions

• System accountability and governance The four areas are also part of Northwest School Division’s strategic plan. Northwest School Division has developed a Continuous Improvement Plan which identifies measurable goals for each priority area and outlines a strategy to collect data relevant to each priority. This plan is available on Northwest School Division’s website.


The School Division in the Community

Northwest School Division is an integral part of community life in Northwest Saskatchewan. The Division, as a whole, and individual schools are linked to the broader community in a multitude of ways. The Board of Education places strong emphasis on community and parent involvement, and on community partnerships.

Community and Parent Involvement Research has shown that students achieve at higher levels in school when their parents/guardians and other community members are involved in education. The schools of Northwest School Division all have programs and initiatives to encourage community and parent involvement. These programs vary from school to school and are unique to each community. For example, two of our schools in Meadow Lake (both PreK-4 schools) engage some of their most vulnerable families by offering a Family and Schools Together (FAST) program. Our grade 5/6 school hosts a community registration night along with family dances and talent shows to involve their community. In the community of Maidstone they have had open air cinemas, family nights and a winter festival to help involve parents and the community as a whole. Every school in our division also holds a Meet the Teacher Night in one facet or another where in some cases; they share their Learning Improvement Plan (LIP) goals. This year all of our 24 schools conducted the Tell Them From Me (TTFM) survey and garnered excellent feedback on how they can improve their schools for staff, students, parents and their communities.

What all the schools of Northwest School Division have in common is the importance of School Community Councils (SCCs) as a mechanism for connecting community and school. SCCs play a role in governance (described more fully in the next section) and most have established formal processes to foster community and parent involvement. For example, the SCC at Glaslyn Central School in Community of Glaslyn has created a Facebook page and uses text messaging to keep their parents and community apprised of happenings at the school. To this end they have managed to have a full contingent of parents on their SCC over the last few years.

Community Partnerships Northwest School Division and individual schools within the Division have established a range of formal and informal community partnerships in order to promote student learning and ensure that students’ school experience is positive and successful. Northwest School Division partners with seven of the thirteen First Nations within its boundaries in order to educate First Nations students in Division schools. The Northwest School Division currently has tuition agreements with two First Nations communities. In one First Nations community, 100% of the students from Grades 5-12 are enrolled in NWSD schools.

Several schools in the Division use an integrated services model in which they partner with social service agencies to ensure that students’ physical, social, and psychological needs are met. This approach recognizes that students who are healthy and happy have greater capacity to learn and to succeed in school and in life. For example, schools in Meadow Lake have partner with the Prairie North Health Region to offer services to families and students. Furthermore, our schools partner with organizations such as, KidsFirst, Early Childhood Services (ECS), Positively Parenting and the Early Childhood Network (ECN) to deliver early childhood services to some of our most vulnerable families. Divisionally we partner with our Interagency Committee, Regional Intersectorial Committee (RIC), the Saskatchewan Association for Community Living (SACL) and Multiworks to develop and implement programs for various groups of people in our communities.


Several schools in the Division have partnered with local businesses. The purpose of these partnerships is to enrich students’ educational experience and to help them connect what they learn at school to the world of work. Typically, the partner business provides job placement (bring your child to work). Students have participated in the Career Try a Trade in Lloydminster. Northwest Regional College provides numerous opportunities and information for our high school students in Meadow Lake to investigate numerous career opportunities. We have also had fantastic support from such businesses as the Credit Union, Royal Bank of Canada (RBC) and the Canadian Imperial Bank (CIBC) of Canada and Scotia Bank with regard to supplying volunteers, dollars and presenters to our schools.


Governance

The Board of Education provides governance for Northwest School Division as a whole and School Community Councils provide advice to individual schools.

The Board of Education

Northwest School Division is governed by an eleven-person elected Board of Education. The Education Act, 1995 gives the Board of Education the authority to “administer and manage the educational affairs of the school division” and to “exercise general supervision and control over the schools in the school division”.

The School Division is organized into eleven subdivisions for purpose of elections, but once elected, he members of the Board of Education represent all students in the Division and are committed to providing the very best education possible for each and every student.

The current Board of Education was elected on October 24, 2012 with a by-election for subdivision 5 filled in April, 2013. The Board will serve a four-year term. Board of Education members are:

Subdivision 1 ..............................................................Mark Campbell

Subdivision 2 .....................................................................Terri Prete

Subdivision 3 ............................................. Brian Gaboury (Vice-Chair)

Subdivision 4 .............................................................. Michele Rogers

Subdivision 5 ...........................................................Janice Baillargeon

Subdivision 6 ............................................................... John Anderson

Subdivision 7 ......................................................................... Bill Cosh

Subdivision 8 ................................................................. Faith Graham

Subdivision 9 ...................................................... Doug Murray (Chair)

Subdivision 10 ............................................................ Barb Seymour

Subdivision 11 ...............................................................Jessica Piché

A list of the remuneration paid to board members is provided in Appendix D.

Back Row: Faith Graham #8, Janice Baillargeon #5, Jessica Piché #11, Bill Cosh #7, Barb Seymour #10, Terri Prete #2, Michele Rogers #4

Front Row: John Anderson #6, Doug Murray #9, Brian Gaboury #3, Mark Campbell #1


School Community Councils

The Board of Education has established a School Community Council (SCC) for 23 of 24 schools in Northwest School Division.

The Education Regulations, 1986 require school divisions to undertake orientation, training, development and networking opportunities for their SCC members. In 2012-13 Northwest School Division conducted a forum, for this purpose, for 19 of 21 of its SCCs. The Regulations also require School Community Councils to work with school staff to develop an annual school Learning Improvement Plan and to recommend that plan to the Board of Education.

School Community Councils are also expected to facilitate parent and community participation in planning and to provide advice to the Board of Education, the school’s staff, and other agencies involved in the learning and development of students. • The advice the SCCs give to the Board of Education encompasses policies, programs, and

educational service delivery. • The advice the SCCs give to the school staff relates to the school’s programs. SCCs enable the community to participate in educational planning and decision making, and promote shared responsibility for learning among community members, students and educators.

Twenty of the 21 SCCs in Northwest School Division are made up of the required number of elected and appointed members, as outlined in The Education Regulations, 1986. The actual number of members varies from one SCC to another. Students from seven of the First Nations within the Division’s boundaries attend eleven different Division schools. Representatives of the appropriate First Nations are members of approximately nine the SCCs of these schools.


Our Students and Staff The sections that follow provide information about the Northwest School Division’s students and staff.

Students In 2012-13, 4678 students were enrolled with Northwest School Division. This is fewer students than in 2011-12 (4739 students) and in 2010-11 (4735 students).

Student numbers fluctuate slightly with less students coming in for Kindergarten to grade 3 then students moving through grades 10, 11 and 12. This means that the student population will continue to decline slightly in the years ahead, as these students progress through the grades. However, we are optimistic that newcomers from other parts of the world will continue to move to the Northwest area as industries in our part of the province grow.

Figure 2: Enrolment by Grade – September 30

Students – Northwest SD

2010-11 2011-12 2012-13Kindergarten 332 353 330

1 354 355 3632 327 347 3363 342 333 3594 331 355 3195 348 361 3656 349 352 3697 415 360 3418 368 403 3589 404 367 408

10 409 435 39411 369 351 39212 387 367 344

Total 4735 4739 4678

PreK Overall 109 124 140

GradeSchool Year

Note: The table above identifies the actual number of students enrolled in each grade as of September 30 of each year. Source: Ministry of Education, 2013


2010-11 2011-12 2012-13K to 3 105 105 1114 to 6 103 116 1267 to 9 179 177 180

10 to 12 180 179 204Total 567 577 621K to 3 − 51 504 to 6 − 10 247 to 9 − 0 0

10 to 12 − 0 0Total − 61 741 to 3 − − 184 to 6 − − 167 to 12 − − 13Total − − 47

FrenchImmersion

English as anAdditionalLanguage

SubpopulationEnrolments

GradesSchool Year

Self-IdentifiedFNMI

Note: The table above identifies the actual number of students enrolled in grade-level groupings as of September 30 of each year. Source: Ministry of Education, 2013

Staff Figure 3 below provides an overview of all Division staff. An organizational chart showing the reporting structure is provided in Appendix B.

Figure 3: Northwest School Division Staff – 2012-13

Job Category FTEs Classroom teachers 319.15 Principals, vice-principals 20.38 Other educational staff – e.g., educational psychologists, educational assistants, school community coordinators, speech language pathologists

172.82

Administrative and financial staff – e.g., clerks, accountants, IT people, administrative assistants

23

Plant operations and maintenance – e.g., caretakers, handypersons, carpenters, plumbers, electricians, gardeners, supervisors

40.45

Transportation – e.g., bus drivers, mechanics, parts persons, bus cleaners, supervisors 108 Senior management team – e.g. chief financial officer, director of education, superintendents

7

Total Full-Time Equivalent (FTE) Staff 690.8 Notes:

• The number of employees listed above represents full-time equivalents (FTEs). The actual number of employees is greater because some people work part-time or seasonally.

• Some individuals are counted in more than one category. For example, a teaching principal might be counted 0.4 as a classroom teacher and 0.6 as a principal.

• Information for all staff is at September 30, 2012. Source: NIPA and Educator Profiles


Staff Profile – Northwest School Division is a large employer in the Northwest area and makes a significant contribution to the regional economy. The Division employs the full-time equivalent of 690.8 people. About half of these employees are teachers, the other half represent a wide range of occupations. The School Division needs educational assistants, clerical staff, information technology (IT) people, caretakers, bus drivers, accountants and other staff in order to provide a quality education for students of the Division.

Senior Management Team – The Director of Education, Mr. Duane Hauk, reports directly to the Board of Education. Five superintendents are responsible for teaching, learning, and curriculum. Each superintendent is responsible for schools in the following communities throughout the Northwest School Division:

• Mr. Aaron Oakes – Marshall, Hillmond, Maidstone (Ratushniuk Elementary), Lashburn (J. H. Moore Elementary), Neilburg, Marsden and Turtleford.

• Mr. Terry Craig – City of Meadow Lake (Gateway, Lakeview and Jubilee Elementary schools), Glaslyn, Dorintosh, Rapid View (Green Acre).

• Ms. Jennifer Williamson – All Student Services Support teachers division wide.

• Mr. Darrell Newton – City of Meadow Lake (Carpenter High), Loon Lake (Ernie Studer), Lashburn High, Maidstone High, St. Walburg, Edam (H.Hardcastle), Paradise Hill.

• Mr. Cory Rideout - City of Meadow Lake (Jonas Samson Jr. High & Transition Place Education Centre), Pierceland and Goodsoil.

Each of these superintendents work with the school-based administrators in their schools and with learning coaches located at head office. • The Chief Financial Officer, Mr. Charlie McCloud, is responsible for all the accounting and business

functions of the division as well as school facilities and maintenance. • The Superintendent of Human Resources, Mr. Cory Rideout, is also responsible for routine

management of human resources and for planning for future human resources needs. He is also responsible for the payroll and benefits portfolio.


Higher Literacy and Achievement

Increased student literacy and achievement is a priority for Northwest School Division. The indicators below illustrate student performance as informed by Division and provincial data.

Grade 12 Graduation

Three-Year Graduation Rates – In June 2009, 82.2% of all Northwest School Division students graduated within three years of entering Grade 10, as did almost 87.3% of non-First Nations, Métis & Inuit/Inuk (FNMI) and 32.3% of self-identified FNMI students. The number of FNMI students graduating has increased until 2012/13. A comparison with previous years shows that Northwest’s overall graduation rate has decreased but is still higher in comparison to provincial results. The non-FNMI graduation rates have dropped below the provincial average. There remains, however, a large difference between the graduation rate for FNMI students and non-FNMI students. Reducing this difference is one of the Division’s most important goals. See Figure 4. Figure 4: Grade 12 Graduation – Students Completing Grade 12 within Three Years: Baseline Year

with Two Most Recent Years

74.6

% 83.3

%

31.8

%

73.7

% 82.9

%

35.9

%

74.8

% 83.9

%

37.4

%

82.2

%

87.3

%

32.3

%

80.6

%

87.1

%

47.2

%

75.6

% 82.6

%

38.2

%

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

All Non-FNMI FNMI All Non-FNMI FNMI All Non-FNMI FNMI

Province NWSD

(Students Completing Grade 12 Within 3 Years of 'starting' Grade 10)On-time Graduation Rates, Province and Northwest SD

Graduating by ... Graduating by ... Graduating by ...

(2006-2007 cohort) (2009-2010 cohort) (2010-2011 cohort)2008-2009 2011-2012 2012-2013

Note: On-time graduation rates are calculated as the percentage of students who complete Grade 12 within 3 years of ‘starting’ Grade 10. Results for populations of 10 or fewer have not been reported to avoid identifying individuals or very small groups of students. FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify themselves to be FNMI, and may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2013


Five-Year Graduation Rates – Some students need more time to complete all the courses necessary to graduate, and so they continue in school longer than three years after beginning Grade 10. The graduation rate increases when these extra years of schooling are considered. By June 2013, 78.3 of all Northwest students, 81.0% of non-FNMI students and 61.2% of self-identified FNMI students who had entered Grade 10 five years previously had graduated. Northwest’s five-year graduation rate for all three groups of students shows the same pattern as the three-year graduation rate. Although graduation rates do fluctuate overall the Northwest School division graduation rates are not significantly different from provincial results, but there remains a considerable difference between FNMI and non-FNMI graduation rates. The Northwest School Division 5 year graduation rate for FNMI students is considerably higher than the provincial average. See Figure 5.

Figure 5: Grade 12 Graduation – Students Completing Grade 12 within Five Years: Baseline Year with Two Most Recent Years

Northwest SD

81.4

%

86.8

%

47.1

%

81.2

% 88.0

%

49.7

%

80.1

% 87.0

%

50.0

%

85.7

%

88.9

%

54.3

%

84.2

%

87.8

%

58.7

%

78.3

%

81.0

%

61.2

%

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%


Province NWSD

(Students Completing Grade 12 Within 5 Years of 'starting' Grade 10)

Extended-time Graduation Rates, Province and Northwest SD

Graduating by ...

(2004-2005 cohort)

Graduating by ... Graduating by ...

(2007-2008 cohort) (2008-2009 cohort)2008-2009 2011-2012 2012-2013

Note: Extended-time graduation rates are calculated as the percentage of students who complete Grade 12 within 5 years of ‘starting’ Grade 10 (and include those who graduate on-time). Results for populations of 10 or fewer have not been reported to avoid identifying individuals or very small groups of students. FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify themselves to be FNMI, and may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2013


Average Final Marks When registering for secondary level courses, students have many opportunities for choice.

In 2012-13, the average final marks for all Northwest students were similar to the provincial results in English Language Arts, the Sciences and level 10 & 20 Maths.

The average marks of Northwest’s self-identified FNMI students were lower than the comparable provincial results in most courses with Math: Foundations 20 and Workplace & Apprenticeship 20 being the exceptions. There is still a difference between FNMI and non-FNMI achievement. See Figure 6.

Figure 6: Average Final Marks in Selected Secondary-Level Courses

Province Northwest SD



English Language Arts A 10 71.4 72.0 74.3 74.5 59.4 59.1English Language Arts B 10 71.6 70.9 74.1 73.5 60.1 56.6Science 10 70.2 70.2 73.2 73.3 57.1 54.3Math: Workplace and Apprenticeship 10 70.7 73.1 73.8 75.3 56.9 53.0Math: Foundations and Pre-calculus 10 69.9 67.4 72.2 70.7 56.8 49.5English Language Arts 20 72.5 72.5 74.2 73.9 62.5 59.9Math: Workplace and Apprenticeship 20 66.5 69.7 68.5 70.9 60.4 64.0Math: Foundations 20 71.7 74.2 73.1 74.6 62.0 69.4

Average Final Marks in Selected Secondary-Level Courses 2012-13

SubjectAll Students Non-FNMI FNMI

Note: Results for populations of 10 or fewer have not been reported to avoid identifying individuals or very small groups of students (nr). FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify themselves to be FNMI, and may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2013


Equitable Opportunities Strategies to Meet the Needs of Diverse Students Northwest School Division strives to lay the foundation for success one student at a time. Each school offers programming that responds to the needs of its students such as: Prekindergarten, alternative programming and credit recovery programs for vulnerable students; distance education; services and supports of educational psychologists, occupational therapists, speech and language pathologists, addiction counsellors, counselling psychologists, mentors, and Elders. These programs and supports are intended to provide equitable opportunities for equitable outcomes for all students. Smooth Transitions Grade 7 to 10 Transitions There are several critical points as students move through the Prekindergarten to Grade 12 education system. The transition from middle to secondary grades is particularly important. Figure 7 below shows that while a high percentage of Northwest students (non-FNMI and FNMI students) who begin grade 7 are still in school three years later, the proportion of FNMI students progressing from Grade 7 to 10 on-time is lower than the non-FNMI group. See Figure 7.

Figure 7: Student Transitions between Grades 7 and 10, Northwest School Division Grade 7 to 10 Transitions – Northwest SD

Grade 7 Cohort Progressing from Grade 7 to 10 On-Time

Still In School

2007-08 Baseline

2008-09

2009-10

2007-08 Cohort

2008-09 Cohort

2009-10 Cohort

2009-10 Cohort

All students 385 389 358 94.8% 96.7% 92.7% 97.2%

Non-FNMI students na na 286 na na 95.1% 97.2%

FNMI students 56 64 72 85.7% 87.5% 83.3% 97.2%

Note: Students who have not progressed to Grade 10 “on-time” may have remained in a previous grade or were not re-enrolled in subsequent years. “Still in School” is the proportion of students either in Grade 10 or continuing a previous grade. Results for populations of 10 or fewer have not been reported to avoid identifying individuals or very small groups of students (nr). Categories where results are not available at this time are recorded as (na). FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify themselves to be FNMI, and may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2013


Credit Attainment Saskatchewan secondary students must accumulate at least 24 secondary-level credits in order to graduate. This means that to graduate within a three-year period after beginning Grade 10, students must accumulate at least eight credits per year. In recent years, the provincial results have been relatively stable at just under 70% of all students attaining 8 or more credits per year.

In 2012-13 a greater proportion of Northwest students earned eight or more credits per year than the provincial results. This is also true in regards to Northwest’s self-identified FNMI students when comparing to the provincial results for FNMI students. Still credits attainment by FNMI students in the Northwest is considerably lower than the overall provincial average– a reality the Division is committed to changing.

Credit attainment by Northwest students in comparison to the provincial results has remained constant. In 2008-09, the Division’s students’ credit attainment was slightly higher than provincial results and in 2012-13 it remains slightly higher. See Figure 8.

Figure 8: Proportion of Secondary Students Attaining 8 or More Credits per Year: Baseline Year with Two Most Recent Years

67.6

% 75.4

%

32.9

%

68.4

% 76.3

%

36.6

%

68.2

% 75.7

%

37.5

%

76.2

%

80.2

%

46.4

%

75.4

%

81.0

%

44.4

%

73.7

% 79.6

%

40.9

%

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%


Baseline 2008-09 2011-12 2012-13

Proportion of Secondary Students Attaining 8 or More Credits Yearly


Note: Results for populations of 10 or fewer have not been reported to avoid identifying individuals or very small groups of students. FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify themselves to be FNMI, and may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2013


System Accountability and GovernanceNorthwest School Division is committed to operational effectiveness, transparency and fiscal responsibility, and to the long-term stability of the education system in order to provide a high quality education for all students. School Community Councils and Learning Improvement Plans School Community Councils (SCCs) are required by legislation to cooperate with school staff to develop a school Learning Improvement Plan that is in accordance with the school division’s strategic plan and to recommend the Learning Improvement Plan to the Board of Education.

During 2012-13, the SCCs of the schools in Northwest School Division who supported the Learning Improvement Plans with the SCC chairperson signing off equalled 100%.

The proportion of Northwest SCCs involved in development of Learning Improvement Plans has remained consistent over the past four years. We are continuing to support SCCs in their role by organizing division wide SCC meetings to better build SCCs capacity to actively and efficiently work with school staffs, central office personnel and the Board of Education. An important aspect of these meetings is to help all stakeholders understand their roles with regard to developing Learning Improvement Plans. To this end, we are observing deeper and more effective collaboration between schools staff and their SCCs in developing their Learning Improvement Plans and supporting the goals that are contained within.

To further support the important work of SCCs, the Northwest School Division has developed a new SCC handbook (orientation booklet) which provides information to all stakeholders in the sector on the roles, responsibilities and processes directly related to School Community Councils.


Facilities and Transportation

Facilities Northwest School Division's facilities include: • Twenty-four schools located in 17 communities. See Appendix C for a list of schools. The average

age of these schools is 43 years. The oldest school is 57 years old; the newest is 12 years old. • The school division head office located in Meadow Lake. A new head office was built in

2010. The head office building is adequate in size for present needs. • Two satellite offices are located in one in Turtleford and one in Marshall. The former

Lloydminster Office was integrated into the Marshall School in 2012 following the sale of the Lloydminster properties. Both offices are adequate in size for present needs.

• Two bus garages located in Turtleford and Meadow Lake. The bus garages are used for maintenance and repair of school division vehicles. The Meadow Lake garage is shared with Facilities and is located within a large fenced compound where buses can be parked or stored which includes a bus wash station.

• Two maintenance shops located in Turtleford and Meadow Lake. The Meadow Lake shop is shared with Transportation.

• One Alternate School and storage compound located in Turtleford.

Population shifts within the area and gradually declining student enrolment across the region as a whole mean that some schools are under-utilized. Three schools in the division are operating at less than 60 per cent capacity.

Several schools in the Northwest School Division were modernized and/or renovated during 2012-13. A list of these infrastructure projects appears in Appendix E of this annual report along with the cost of each.

Northwest School Division pays careful attention to the maintenance of all schools in the Division. Minor repairs are done as needed and a painting schedule ensures that all schools are always fresh looking. All schools are cleaned every day and major cleaning such as washing of walls and shelving takes place during the summer.


Student Transportation Much of Northwest School Division is rural, so a significant number of students are transported to school. Some students in the City of Meadow Lake are transported as well as the distance between school and home is too great to walk.

Northwest School Division operates its own transportation service and owns a fleet of 146 buses of various sizes. The School Division also contracts out 4 bus routes. In addition, the School Division has a contract with Multiworks to provide transportation for special needs students in the City of Meadow Lake.

Figure 9: Student Transportation 2012-13

Transportation Statistics (include Pre-K)

Students transported 2798

In-town students transported (included in above) 249

Transportation routes 100

Number of buses (not including spare buses) 100

Kilometres travelled daily 16870

Average age of bus 7 years

Capacity utilized on buses 70%

Average one-way ride time 30 min.

Longest one-way ride time 75 min.

*Estimates as actual costs will not be available until after Audit

Source: NIPA 2012 Bus Planner Software


Financial Overview In 2012-2013, as in previous years, Northwest School Division’s single largest expense was instruction. Instruction includes salaries and benefits for teachers and other staff who work with students, resource materials and classroom supplies. The second largest expense was physical plant – schools and their upkeep. Transportation of students follows as a close third in expenditures

The largest single source of revenue was provincial grants, followed by property taxes.

Revenue and Expenses Figure 10 below summarizes Northwest School Division’s main categories of revenues and expenditures in 2012-13.

Figure 10: Summary of Revenue and Expenses – 2012-13


Budget to Actual Expenditures and Variances Figure 11 below summarizes Northwest School Division’s main categories of revenues and expenditures in 2012-13.

Figure 11: Summary of Revenue and Expenditures with Budget to Actual Comparison for the Fiscal Year September 1, 2012 to August 31, 2013

Budget to Budget to 2012 2013 2013 Actual Actual %

Actual Actual Budget Variance

Over / (Under) Variance Note REVENUES Property Taxation 25,704,948 25,596,828 26,012,682 (415,854) -2% Grants 33,963,568 28,293,740 26,965,784 1,327,956 5% Tuition and Related Fees 2,718,058 2,513,353 2,892,665 (379,312) -13% 1 School Generated Funds 2,572,508 2,567,738 - 2,567,738 N/A Complementary Services* 853,539 991,779 684,443 307,336 45% 2 Other 535,758 573,936 68,030 505,906 744% 3 Total Revenues 66,348,379 60,537,374 56,623,604 3,913,770 7%

EXPENSES Governance 334,361 361,887 480,000 (118,113) -25% 4 Administration 1,057,623 1,283,209 1,119,043 164,166 15% 5 Instruction 38,319,974 38,548,677 39,567,534 (1,018,857) -3% Plant 7,239,971 8,053,184 8,073,502 (20,318) N/A Transportation 5,710,922 5,664,823 5,810,945 (146,122) -3% Tuition and Related Fees 411,859 274,901 403,000 (128,099) -32% 6 School Generated Funds 2,582,694 2,459,751 - 2,459,751 N/A Complementary Services* 1,849,409 1,866,562 2,021,975 (155,413) -8% Other Expenses 96,991 126,526 92,300 34,226 37% 7 Total Expenses 57,603,804 58,639,520 57,568,299 1,071,221 2% Surplus (Deficit) for the Year 8,744,575 1,897,854 (944,695) 2,842,549 -201% Accumulated Surplus from Operations, Beginning of Year 56,395,777 65,140,352 65,140,352 (0) 0% Accumulated Surplus from Operations, End of Year 65,140,352 67,038,206 64,195,657 2,842,549 4%

* Explanation for Variances

1 Reflects the actual students. 2 Due to a change in coding from grant revenue into complementary revenue for our Project Able program. 3 Due to the sale of our Lloydminster office and playground donations. 4 Due to expenditures coming in lower than expected. 5 Additional communications officer as well as CFO for 5months. 6 There were fewer provincial students going to the federal schools than anticipated. 7 Due to Allowance for doubtful accounts and capital loan interest.


Appendix A: Management Report and Audited Financial Statements


Auditor’s Report and Financial Statement

Of the Northwest School Division No. 203

Of the Northwest School Division No. 203

School Division No. 2030500

For the Period Ending: August 31 2013

Note - Copy to be sent to Ministry of Education, Regina


Northwest School Division No. 203 Statement of Financial Position

as at August 31, 2013

2013 2012 Financial Assets

Cash and Cash Equivalents 53,776 -- Accounts Receivable (Note 8) 17,463,758 17,719,756 Portfolio Investments (Note 4) 154,143 72,949

Total Financial Assets 17,671,677 17,792,705

Liabilities Bank Indebtedness (Note 3) - 2,958,848 Accounts Payable and Accrued Liabilities (Note 9) 1,977,409 2,452,377 Long Term Debt (Note 10) 1,052,343 - Liability for Employee Future Benefits (Note 6) 643,300 624,500 Deferred Revenue (Note 11) 449,220 490,414

Total Liabilities 4,122,272 6,526,139

Net Financial Assets 13,549,405 11,266,566

Non-Financial Assets Tangible Capital Assets (Schedule C) 53,403,465 53,767,014 Prepaid Expenses 85,336 106,772

Total Non-Financial Assets 53,488,801 53,873,786

Accumulated Surplus (Note 13) 67,038,206 65,140,352

Accumulated Surplus is comprised of:

Accumulated surplus from operations 67,038,206 65,140,352

Total Accumulated Surplus (Note 13) 67,038,206 65,140,352 Contractual Obligations and Commitments (Note 16)


... page 2

Northwest School Division No. 203 Statement of Operations and Accumulated Surplus from Operations

for the year ended August 31, 2013

2013 Budget

2013 Actual

2012 Actual

(Note 14) REVENUES

Property Taxation 26,012,682 25,596,828 25,704,948

Grants 26,965,784 28,293,740 33,963,568

Tuition and Related Fees 2,892,665 2,513,353 2,718,058

School Generated Funds -- 2,567,738 2,572,508

Complementary Services (Note 12) 684,443 991,779 853,539

Other 68,030 573,936 535,758

Total Revenues (Schedule A) 56,623,604 60,537,374 66,348,379

EXPENSES

Governance 480,000 361,887 334,361

Administration 1,119,043 1,283,209 1,057,623

Instruction 39,567,534 38,548,677 38,319,974

Plant 8,073,502 8,053,184 7,239,971

Transportation 5,810,945 5,664,823 5,710,922

Tuition and Related Fees 403,000 274,901 411,859

School Generated Funds -- 2,459,751 2,582,694

Complementary Services (Note 12) 2,021,975 1,866,562 1,849,409

Other Expenses 92,300 126,526 96,991

Total Expenses (Schedule B) 57,568,299 58,639,520 57,603,804

Operating (Deficit) Surplus for the Year (944,695) 1,897,854 8,744,575

Accumulated Surplus from Operations, Beginning of Year 65,140,352 65,140,352 56,395,777

Accumulated Surplus from Operations, End of Year 64,195,657 67,038,206 65,140,352

The accompanying notes and schedules are an integral part of these statements


... page 3

Northwest School Division No. 203 Statement of Changes in Net Financial Assets


2013 Budget

2013 Actual

2012 Actual

(Note 14) Net Financial Assets, Beginning of Year 11,266,566 11,266,566 4,812,861

Changes During the Year: Operating (Deficit) Surplus for the Year (944,695) 1,897,854 8,744,575

Acquisition of Tangible Capital Assets (Schedule C) (1,906,000) (2,584,097) (5,292,529) Proceeds on Disposal of Tangible Capital Assets (Schedule C) -- 405,198 419,041 Net (Gain) on Disposal of Capital Assets (Schedule C) -- (316,310) (346,143) Amortization of Tangible Capital Assets (Schedule C) 2,741,395 2,858,758 2,920,737 Net Change in Other Non-Financial Assets -- 21,436 8,024

Change in Net Debt / Net Financial Assets (109,300) 2,282,839 6,453,705

Net Financial Assets, End of Year 11,157,266 13,549,405 11,266,566



.., page 4

Northwest School Division No. 203 Statement of Cash Flows


2013 2012 OPERATING ACTIVITIES

Operating Surplus for the Year 1,897,854 8,744,575 Add Non-Cash Items Included in Surplus (Schedule D) 2,542,448 2,574,594 Net Change in Non-Cash Operating Activities (Schedule E) (219,928) (3,152,202)

Cash Provided by Operating Activities 4,220,374

8,166,967

CAPITAL ACTIVITIES Cash Used to Acquire Tangible Capital Assets (2,584,097) (5,292,529) Proceeds on Disposal of Tangible Capital Assets 405,198 419,041

Cash Used by Capital Activities (2,178,899) (4,873,488)

INVESTING ACTIVITIES Cash Used to Acquire Portfolio Investments (81,194) (47,019)

Cash Used by Investing Activities (81,194) (47,019)

FINANCING ACTIVITIES Proceeds from Issuance of Long Term Debt 1,121,201 Repayment of Long Term Debt (68,858) Cash Provided by Financing Activities 1,052,343

INCREASE IN CASH AND CASH EQUIVALENTS 3,012,624 3,246,460 CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR (2,958,848) (6,205,308)

CASH AND CASH EQUIVALENTS, END OF YEAR 53,776 (2,958,848)

REPRESENTED ON THE FINANCIAL STATEMENTS BY:

Cash and Cash Equivalents 1,456,018 Bank Indebtedness (1,402,242) (2,958,848)

CASH AND CASH EQUIVALENTS, END OF YEAR 53,776 (2,958,848)



A-1

Northwest School Division No. 203 Schedule A: Supplementary Details of Revenue


2013 Budget

2013 Actual

2012 Actual

Property Taxation Revenue Tax Levy Revenue:

Property Tax Levy Revenue 26,012,682 25,742,548 26,416,737 Total Property Tax Revenue 26,012,682 25,742,548 26,416,737 Grants in Lieu of Taxes:

Federal Government 144,173 68,508 Provincial Government 145,072 214,109 Other 14,547 35,906

Total Grants in Lieu of Taxes 303,792 318,523 Other Tax Revenues:

Treaty Land Entitlement - Rural 6,464 26,885 House Trailer Fees 39,633 25,426

Total Other Tax Revenues 46,097 52,311 Additions to Levy:

Penalties 160,850 138,669 Other 46,151 33,162

Total Additions to Levy 207,001 171,831 Deletions from Levy:

Discounts (656,506) (1,203,751) Cancellations (46,104) (50,703)

Total Deletions from Levy (702,610) (1,254,454)

Total Property Taxation Revenue 26,012,682 25,596,828 25,704,948

Grants: Operating Grants

Ministry of Education Grants: K-12 Operating Grant 26,485,784 26,921,361 31,251,843 Other Ministry Grants 239,395 128,362 Total Ministry Grants 26,485,784 27,160,756 31,380,205

Other Provincial Grants 94,000 40,407 234,287 Federal Grants 211,000 - Grants from Others 175,000 180,160 153,811 Total Operating Grants 26,965,784 27,381,323 31,768,303

Capital Grants Ministry of Education Capital Grants -- 912,417 2,195,265 Total Capital Grants -- 912,417 2,195,265

Total Grants 26,965,784 28,293,740 33,963,568


A-2



2013 Budget

2013 Actual

2012 Actual

Tuition and Related Fees Revenue Operating Fees:

Tuition Fees:

Federal Government and First Nations 2,747,665 2,400,263 2,643,413 Individuals and Other 40,000 13,780 20,929 Total Tuition Fees 2,787,665 2,414,043 2,664,342

Transportation Fees 45,000 66,080 53,716 Other Related Fees 25,000 -- -- Total Operating Tuition and Related Fees 2,857,665 2,480,123 2,718,058

Capital Fees: Federal/First Nations Capital Fees 35,000 33,230 --

Total Capital Tuition and Fees 35,000 33,230 --

Total Tuition and Related Fees Revenue 2,892,665 2,513,353 2,718,058

School Generated Funds Revenue Curricular Fees:

Student Fees -- 127,802 154,701 Total Curricular Fees -- 127,802 154,701

Non-Curricular Fees: Fundraising -- 887,729 953,003 Grants and Partnerships -- 162,144 144,167 Students Fees -- 1,054,631 1,004,105 Other -- 335,432 316,532 Total Non-Curricular Fees -- 2,439,936 2,417,807

Total School Generated Funds Revenue -- 2,567,738 2,572,508

Complementary Services Operating Grants:

Ministry of Education Operating Grants: Ministry of Education-Foundation Operating Grant -- 664,124 611,241 Ministry of Education Grants-Other 26,000 23,080 57,721

Other Provincial Grants 570,443 275,270 108,080 Federal Grants -- - - Other Grants 25,000 245 43,122 Total Operating Grants 621,443 962,719 820,164

Fees and Other Revenue Tuition and Related Fees 63,000 25,000 33,375 Other Revenue -- 4,060 -- Total Fees and Other Revenue 63,000 29,060 33,375

Total Complementary Services Revenue 684,443 991,779 853,539


A-3



2013 Budget

2013 Actual

2012 Actual

Other Revenue

Miscellaneous Revenue 35,030 183,151 99,504 Sales & Rentals 3,000 8,183 2,648 Investments 30,000 65,932 87,463 Gain on Disposal of Capital Assets -- 316,670 346,143

Total Other Revenue 68,030 573,936 535,758 TOTAL REVENUE FOR THE YEAR 56,623,604 60,537,374 66,348,379


B-1

Northwest School Division No. 203 Schedule B; Supplementary Details of Expenses


2013 Budget

2013 Actual

2012 Actual

Governance Expense

Board Members Expense 117,000 86,562 69,772 Professional. Development- Board Members 99,000 72,925 66,015

Advisory Committees 126,000 48,906 62,186 Elections 10,000 12,101 1,790 Other Governance Expenses 128,000 141,393 134,598

Total Governance Expense 480,000 361,887 334,361

Administration Expense

Salaries 790,000 864,992 747,207 Benefits 115,070 119,587 108,623 Supplies & Services 69,000 102,290 60,055 Non-Capital Furniture & Equipment 11,000 14,933 11,135 Building Operating Expenses 43,000 45,072 35,791 Communications 35,000 35,003 34,608 Travel 13,000 8,960 11,128 Professional Development 6,000 15,652 4,036 Amortization of Tangible Capital Assets 36,973 76,720 45,040

Total Administration Expense 1,119,043 1,283,209 1,057,623

Instruction Expense

Instructional (Teacher & LEADS Contract) Salaries 27,821,000 28,266,717 28,037,045 Instructional (Teacher & LEADS Contract) Benefits 1,392,986 1,466,360 1,436,665 Program Support (Non-Teacher Contract) Salaries 5,207,000 4,965,120 4,926,464 Program Support (Non-Teacher Contract) Benefits 878,792 860,337 861,675 Instructional Aids 1,309,604 1,036,262 1,106,422 Supplies & Services 289,000 376,737 289,489 Non-Capital Furniture & Equipment 1,399,000 169,901 381,070 Communications 100,000 129,031 119,599 Travel 215,000 243,574 246,311 Professional Development 549,000 359,797 315,955 Student Related Expense 255,000 213,955 190,036 Amortization of Tangible Capital Assets 151,152 460,886 409,243

Total Instruction Expense 39,567,534 38,548,677 38,319,974


B-2

Northwest School Division No. 203 Schedule B: Supplementary Details of Expenses


2013 Budget

2013 Actual

2012 Actual

Plant Operation & Maintenance Expense

Salaries 1,928,000 1,863,180 1,782,307 Benefits 405,277 413,562 409,116

Supplies & Services 23,000 6,501 6,164 Non-Capital Furniture & Equipment 69,000 4,887 26,904 Building Operating Expenses 3,840,000 4,051,815 3,224,664

Communications 17,000 18,177 21,713 Travel 112,000 99,035 106,431 Professional. Development 8,000 4,973 4,612

Amortization of Tangible Capital Assets 1,671,225 1,591,054 1,658,060

Total Plant Operation & Maintenance Expense 8,073,502 8,053,184 7,239,971

Student Transportation Expense

Salaries 2,559,000 2,643,109 2,535,840 Benefits 412,597 450,048 423,468 Supplies & Services 949,000 971,618 940,288 Non-Capital Furniture & Equipment 462,000 489,073 463,344 Building Operating Expenses 52,000 31,951 64,705 Communications 40,000 48,334 47,686 Travel 68,000 60,979 48,016 Professional Development 20,000 25,031 19,609 Contracted Transportation 370,000 221,975 365,009 Amortization of Tangible Capital Assets 878,348 722,705 802,957

Total Student Transportation Expense 5,810,945 5,664,823 5,710,922

Tuition and Related Fees Expense Tuition Fees 403,000 274,901 411,859

Total Tuition and Related Fees Expense 403,000 274,901 411,859

School Generated Funds Expense

Supplies & Services -- 129,653 97,559 Cost of Sales -- 664,196 790,667 Non-Capital Furniture & Equipment -- 31,147 11,372 School Fund Expenses -- 1,634,755 1,683,096

Total School Generated Funds Expense 2,459,751 2,582,694


B-3

Northwest School Division No. 203 Schedule B: Supplementary Details of Expenses


2013 Budget

2013 Actual

2012 Actual

Complementary Services Expense Instructional (Teacher & LEADS Contract) Salaries & Benefits 631,458 624,605 562,966 Program Support (Non-Teacher Contract) Salaries & Benefits 1,146,820 1,101,995 1,133,785 Transportation Salaries & Benefits 62,000 - - Instructional Aids 127,000 100,400 93,284 Supplies & Services 24,000 7,493 20,046 Non-Capital Furniture & Equipment - 2,160 4,919 Building Operating Expenses - 1,569 - Communications 3,000 760 2,180 Travel 6,000 11,946 12,195 Professional Development (Non-Salary Costs) 5,000 3,324 1,485 Student Related Expenses 13,000 4,916 13,112 Amortization of Tangible Capital Assets 3,697 7,394 5,437

Total Complementary Services Expense 2,021,975 1,866,562 1,849,409

Other Expense

Interest and Bank Charges: Current Interest and Bank Charges 92,300 54,796 96,991

School Facilities - 11,370 - Total Interest and Bank Charges 92,300 66,166 96,991

Loss on Disposal of Tangible Capital Assets - 360 - Provision for Uncollectable Taxes - 60,000 -

Total Other Expense 92,300 126,526 96,991

TOTAL EXPENSES FOR THE YEAR 57,568,299 58,639,520 57,603,804


Northwest School Division No. 203 Schedule C - Supplementary Details of Tangible Capital Assets for the year ended August 31, 2013

Land

Land Improvements Buildings

Buildings Short term

School Buses

Other Vehicles

Furniture and Equipment

Computer Hardware and

Audio

Work-in- Progress 2013 2012

Tangible Capital Assets - at Cost:

Opening Balance as of September 1 1,326,505 1,387,586 80,424,333 405,965 9,866,232 1,137,760 7,617,137 4,398,136 2,938,027 109,501,681 106,216,194

Additions/Purchases 134,756 101,259 804,554 137,711 232,753 824,426 348,638 2,584,097 5,292,529 Disposals (19,065) (96,182) (441,449) (170,945) (5,753,943) (3,594,630) (10,076,214) (2,007,042) Write-Downs - - - Transfers to (from) 91,821 2,303,471 (91,821) (2,303,471) -

Closing Balance as of August 31 1,307,440 1,614,163 82,732,881 405,965 10,229,337 1,104,526 2,004,126 1,627,932 983,194 102,009,564 109,501,681

Tang ible Capital Assets - Amortization:

Opening Balance as of September 1 1,323,181 37,332,309 351,434 5,359,345 759,562 6,910,074 3,698,762 55,734,667 54,748,074

Amortization of the Period (248,311) 1,649,493 11,668 696,767 132,729 168,748 447,664 2,858,758 2,920,737 Disposals (78,869) - (441,449) (118,435) (5,753,943) (3,594,630) (9,987,326) (1,934,144)

Closing Balance as of August 31 NIA 1,074,870 38,902,933 363,102 5,614,663 773,856 1,324,879 551,796 NIA 48,606,099 55,734,667

Net Book Value:

Opening Balance as of September 1 1,326,505 64,405 43,092,024 54,531 4,506,887 378,198 707,063 699,374 2,938,027 53,767,014 51,468,120 Closing Balance as of August 31 1,307,440 539,293 43,829,948 42,863 4,614,674 330,670 679,247 1,076,136 983,194 53,403,465 53,767,014 Change in Net Book Value (19,065) 474,888 737,924 (11,668) 107,787 (47,528) (27,816) 376,762 (1,954,833) (363,549) 2,298,894

Disposals:

Historical Cost 19,065 96,182 441,449 170,945 5,753,943 3,594,630 10,076,214 1,257,986 Accumulated Amortization - 78,869 441,449 118,435 5,753,943 3,594,630 9,987,326 1,185,088 Net Cost 19,065 17,313 - 52,510 - - 88,888 72,898 Price of Sale 19,065 327,397 4,913 44,773 9,050 405,198 419,041. Gainlloss on Disposal 310,084 4,913 (7,737) 9,050 316,310 346,143


Northwest School Division No. 203 Schedule D: Non-Cash Items Included in Surplus


2013 2012

Non-Cash Items Included in Surplus: Amortization of Tangible Capital Assets (Schedule C) 2,858,758 2,920,737

Net Gain on Disposal of Tangible Capital Assets (316,310) (346,143)

Total Non-Cash Items Included in Surplus 2,542,448 2,574,594

Northwest School Division No. 203 Schedule E: Net Change in Non-Cash Operating Activities


2013 2012

Net Change in Non-Cash Operating Activities: (Increase) in Accounts Receivable 255,998 (3,010,553) (Decrease) In Accounts Payable and Accrued Liabilities (474,968) (110,069) Increase (Decrease) in Liability for Employee Future Benefits 18,800 (36,700) (Decrease) in Deferred Revenue (41,194) (2,904) Decrease in Prepaid Expenses 21,436 8,024

Total Net Change in Non-Cash Operating Activities (219,928) (3,152,202)


NORTHWEST SCHOOL DIVISION NO. 203

NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2013

1. AUTHORITY AND PURPOSE

The school division operates under the authority of The Education Act, 1995 of Saskatchewan as a corporation under the name of “The Board of Education of the Northwest School Division No. 203” and operates as “Northwest School Division No. 203”. The school division provides education services to residents within its geographic region and is governed by an elected board of trustees. The school division is funded mainly by grants from the Government of Saskatchewan and a levy on the property assessment included in the school division’s boundaries at mill rates determined by the provincial government and agreed to by the board of education, although separate school divisions continue to have a legislative right to set their own mill rates). The school division is exempt from income tax and is a registered charity under The Income Tax Act.

2. SIGNIFICANT ACCOUNTING POLICIES

These financial statements have been prepared in accordance with Canadian public sector accounting standards for other government organizations as established by the Public Sector Accounting Board (PSAB) and as published by the Canadian Institute of Chartered Accountants (CICA). Significant aspects of the accounting policies adopted by the school division are as follows: a) Adoption of New Public Sector Accounting (PSA) Standards

In 2013, the school division adopted the new PSA standards PS1201 Financial Statement Presentation, PS2601 Foreign Currency Translation, PS3041 Portfolio Investments, PS3410 Government Transfers and PS3450 Financial Instruments. Detailed information on the impact of the adoption of these new PSA standards is provided in Note 17 Accounting Changes.

b) Reporting Entity The financial statements include all of the assets, liabilities, revenues and expenses of the school division reporting entity. The school division reporting entity is comprised of all the organizations which are controlled by the school division.

c) Basis of Accounting

The financial statements are prepared using the accrual basis of accounting. The accrual basis of accounting recognizes revenues as they are earned and measurable; expenses are recognized as they are incurred and measurable as a result of the receipt of goods or services and the creation of a legal obligation to pay. Expenses also include the amortization of tangible capital assets.


Measurement Uncertainty and the Use of Estimates

The preparation of financial statements in conformity with Canadian public sector accounting standards requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the year. Measurement uncertainty that may be material to these financial statements exists for: • the liability for employee future benefits of $ 643,300 (2012 - $ 624,500 )

because actual experience may differ significantly from actuarial estimations. • property taxation revenue of $ 25,596,828 (2012 - $ 25,704,948 ) because final

tax assessments may differ from initial estimates, • uncollectible taxes of $ 750,000 (2012 - $ 690,000 ) because actual collectability

may differ from initial estimates. • useful lives of capital assets and related amortization as outlined in note 2 (g). • prior years tangible capital asset historical costs and related amortization as

outlined in note 2 (g). These estimates and assumptions are reviewed periodically and, as adjustments become necessary, they are reported in earnings in the periods in which they become known. While best estimates are used for reporting items subject to measurement uncertainty, it is reasonably possible that changes in future conditions, occurring within one fiscal year, could require a material changes in the amounts recognized or disclosed.

d) Financial Instruments

Financial instruments are any contracts that give rise to financial assets of one entity and financial liabilities or equity instruments of another entity. A contract establishing a financial instrument creates, at its inception, rights and obligations to receive or deliver economic benefits. The school division recognizes a financial instrument when it becomes a party to a financial instrument. The financial assets and financial liabilities portray these rights and obligations in financial statements. Financial instruments of the school division include cash and cash equivalents, accounts receivable, portfolio investments, bank indebtedness, accrued salaries and benefits, accounts payable and accrued liabilities, and long term debt.


Financial instruments are recorded at cost or amortized cost. Cost or Amortized Cost All financial assets and financial liabilities are measured at cost or amortized cost. Transaction costs are a component of cost for financial instruments measured using cost or amortized cost. For financial instruments measured using amortized cost, the effective interest rate method is used to determine interest revenue or expense. Impairment losses such as write-downs or write-offs are reported in the statement of operations. Gains and losses on financial instruments measured at cost or amortized cost are recognized in the statement of operations in the period the gain or loss occurs.

e) Financial Assets

Financial assets are assets that could be used to discharge existing liabilities or finance future operations and are not for consumption in the normal course of operations. Valuation allowances are used where considered necessary to reduce the amounts reported for financial assets to their net realizable value. Cash and Cash Equivalents consist of cash, bank deposits and highly liquid investments with initial maturity terms of three months or less and held for the purpose of meeting short-term operating cash commitments rather than for investing purposes. Accounts Receivable includes taxes receivable, provincial grants receivable and other receivables. Taxes receivable represent education property taxes assessed or estimated owing to the end of the fiscal period but not yet received. The allowance for uncollected taxes is a valuation allowance used to reduce the amount reported for taxes receivable to the estimated net recoverable amount. The allowance represents management’s estimate of the amount of taxes that will not be collected taking into consideration prior years’ tax collections and information provided by municipalities regarding collectability of outstanding balances. Provincial grants receivable represent operating, capital and other grants earned but not received at the end of the fiscal year, provided reasonable estimates of the amounts can be made. Grants are earned when the events giving rise to the grant have occurred, the grant is authorized and any eligibility criteria have been met. Other receivables are recorded at cost less valuation allowances. These allowances are recorded where collectability is considered doubtful. Portfolio Investments consist of GICs and Co-op equity accounts. The school division values its portfolio investments in accordance with its policy for financial instruments, as described in Note 2 (e).

f) Non-Financial Assets Non-financial assets are assets held for consumption in the provision of services. These assets do not normally provide resources to discharge the liabilities of the school division unless they are sold.


Tangible Capital Assets have useful lives extending beyond the accounting period, are used by the school division to provide services to the public and are not intended for sale in the ordinary course of operations. Tangible capital assets include land, buildings, school buses, other vehicles, furniture and equipment, computer hardware, audio visual equipment, and assets under construction. Tangible capital assets are recorded at cost (or estimated cost when the actual cost is unknown) and include all costs directly attributable to the acquisition, design, construction, development, installation and betterment of the tangible capital asset. The school division does not capitalize interest incurred while a tangible capital asset is under construction. The cost of depreciable tangible capital assets, net of any residual value, is amortized on a straight line basis over their estimated useful lives as follows:

Land improvements (pavement, fencing, lighting, etc.)

20 years

Buildings 50 years Buildings – short-term (portables, storage sheds, outbuildings, garages)

20 years

School buses 12 years Other vehicles – passenger 5 years Other vehicles – heavy (graders, 1 ton truck, etc.) 10 years Furniture and equipment 10 years Computer hardware and audio visual equipment 5 years

Assets under construction are not amortized until the related asset is complete and placed into service for use. Assets that have a historical or cultural significance, such as works of art, monuments and other cultural artifacts, are not recognized as tangible capital assets because a reasonable estimate of future benefits associated with these properties cannot be made. Prepaid Expenses are prepaid amounts for goods or services related to photocopier, Driver Education services and Ministry capital loan interest prepayments which will provide economic benefits in one or more future periods.

g) Liabilities Liabilities are present obligations arising from transactions and events occurring prior to year-end, which will be satisfied in the future through the use of assets or another form of economic settlement. Short-Term Borrowings are comprised of bank indebtedness and short-term loans with initial maturities of one year or less and are incurred for the purpose of financing current expenses in accordance with the provisions of The Education Act, 1995. Accounts Payable and Accrued Liabilities include accounts payable and accrued liabilities owing to third parties and employees for work performed, goods supplied and services rendered, but not yet paid, at the end of the fiscal period. Amounts are payable within one year.


Long-Term Debt is comprised of capital loans with initial maturities of more than one year and are incurred for the purpose of financing capital expenses in accordance with the provisions of The Education Act, 1995 Liability for Employee Future Benefits represents post-employment and compensated absence benefits that accrue to the school division's employees. The cost of these benefits is recorded as the benefits are earned by employees. The liability relating to these benefits is actuarially determined using the projected benefit method pro-rated on service and management’s best estimate of expected discount rate, inflation, salary escalation, termination and retirement rates and mortality. Actuarial gains and losses are amortized on a straight line basis over the expected average remaining service life of the related employee groups. Actuarial valuations are performed periodically. An actuary extrapolates these valuations when a valuation is not done in the current fiscal year. Recognition of employee future benefits obligations commenced on September 1, 2008. The school division recorded the full value of the obligation related to these benefits for employees' past service at this time.

Deferred Revenue from non-government sources represents fees or payments for services received in advance of the fee being earned or the services being performed, and other contributions for which the contributor has placed restrictions on the use of the resources. Revenue from tuition and related fees is recognized as the course is delivered, revenue from contractual services is recognized as the services are delivered, and revenue from other contributions is recognized in the fiscal year in which the resources are used for the purpose specified by the contributor.

h) Employee Pension Plans Employees of the school division participate in the following pension plans: Multi-Employer Defined Benefit Plans The school division’s employees participate in one of the following multi-employer defined benefit plans: i) Teachers participate in the retirement plan of the Saskatchewan Teachers’

Retirement Plan (STRP) or Saskatchewan Teachers’ Superannuation Plan (STSP). The school division’s obligation for these plans is limited to collecting and remitting contributions of the employees at rates determined by the plans.

ii) Other employees participate in the Municipal Employees’ Pension Plan (MEPP). In

accordance with PSAB, the plan is accounted for as a defined contribution plan whereby the school division’s contributions are expensed when due.

i) Revenue Recognition

Revenues are recorded on the accrual basis. Revenues are recognized in the period in which the transactions or events occurred that gave rise to the revenues, provided the amount to be received can be reasonably estimated and collection is reasonably assured.


Restricted revenues are amounts received pursuant to legislation, regulation or agreements with external parties that may only be used in the conduct of certain programs or in the delivery of specific services and transactions. Restricted revenues are initially recorded as deferred revenue and subsequently recognized as revenue in the fiscal year the related expenses are incurred or services are performed. The school division’s sources of revenues include the following: i) Government Transfers (Grants):

Grants from governments are considered to be government transfers. In accordance with the new PS3410 standard, government transfers are recognized as revenues when the transfer is authorized, all eligibility criteria have been met, the amount can be estimated and collection is reasonably assured except when, and to the extent, stipulations by the transferor give rise to an obligation that meets the definition of a liability. Eligibility criteria are criteria that the school division has to meet in order to receive the transfer. Stipulations describe how the school division must use the transfer or the actions it must perform in order to keep the transfer. Government transfers with eligibility criteria but without stipulations are recognized as revenue when the transfer is authorized and all eligibility criteria have been met. Government transfers with or without eligibility criteria but with stipulations are recognized as revenue in the period the transfer is authorized and all eligibility criteria have been met, except when and to the extent that the stipulations give rise to a liability. Restricted transfers are recognized as deferred revenue when transfer stipulations give rise to a liability. Stipulations by the transferor may require that the funds only be used for providing specific services or the acquisition of tangible capital assets. For transfers with stipulations, revenue is recognized in the statement of operations as the stipulation liabilities are settled.

ii) Property taxation: Property tax is levied and collected on a calendar year basis. Uniform education property tax mill rates are set by the Government of Saskatchewan. Tax revenues are recognized on the basis of time with 1/12th of estimated total tax revenue recorded in each month of the school division’s fiscal year. The tax revenue for the September to December portion of the fiscal year is based on the actual amounts reported by the municipalities for the calendar taxation year. For the January to August portion of its fiscal year, the school division estimates tax revenue based on estimate information provided by municipalities who levy and collect the property tax on behalf of the school division. The final annual taxation amounts are reported to the division by each municipality following the conclusion of each calendar taxation year, and any difference between final amounts and the school division’s estimates is recorded as an adjustment to revenue in the next fiscal year.


iii) Fees and Services: Revenues from tuition fees and other fees and services are recognized in the year they are earned. Amounts that are restricted pursuant to legislation, regulation or agreements with external parties that may only be used in the conduct of certain programs or in the delivery of specific services and transactions are initially recorded as deferred revenue and subsequently recognized as revenue in the fiscal year the related expenses are incurred or services are performed.

iv) Interest Income: Interest is recognized on an accrual basis when it is earned.

v) Other (Non-Government Transfer) Contributions: Unrestricted contributions are recognized as revenue in the year received or in the year the funds are committed to the school division if the amount can be reasonably estimated and collection is reasonably assured. Externally restricted contributions are contributions for which the contributor has placed restrictions on the use of the resources. Externally restricted contributions that are to be held in perpetuity are recognized as revenue in the year in which they are received or committed if the amount can be reasonably estimated and collection is reasonably assured. Externally restricted contributions that are not held in perpetuity are deferred until the resources are used for the purpose specified, at which time the contributions are recognized as revenue. In-kind contributions are recorded at their fair value when they are received.

j) Statement of Remeasurement Gains and Losses The school division has not presented a Statement of Remeasurement Gains and Losses because it does not have financial instruments that give rise to remeasurement gains or losses.

3. SHORT-TERM BORROWINGS

Bank indebtedness consists of a demand operating line of credit with a maximum borrowing limit of $ 12,000,000 that bears interest at the Royal Bank of Canada prime rate less 0.75% per annum. This line of credit is authorized by a borrowing resolution by the board of education. This line of credit was approved by the Minister of Education on February 5, 2013. The balance drawn on the line of credit at August 31, 2013 was $ 1,402,242 at an interest rate of 2.25 % (August 31, 2012 - $ 2,958,848 at an interest rate of 2.3 %), and has been included in cash and cash equivalents in the Statement of Financial Position.


4. PORTFOLIO INVESTMENTS

Portfolio investments are comprised of the following:

2013

2012

Portfolio investments in the cost and amortized cost category: Cost CostGICs - A Craig - RBC 5 in 1 GIC - Investment Date Feb 5/13 - 5 Year Term - 85,250$ -$ Non Redeemable - Interest Rate is 2.2%Co-op Equity 68,893$ 62,547$ Innovation Credit Union Equity -$ 7,809$ Synergy Credit Union Equity -$ 2,593$ Total portfolio investments reported at cost and amortized cost 154,143$ 72,949$

5. EXPENSES BY FUNCTION AND ECONOMIC CLASSIFICATION

FunctionSalaries & Benefits

Goods & Services Debt Service Amortization of

TCA2013

Budget2013

Actual2012

Actual Governance $ 63,137 $ 298,750 $ - $ - $ 480,000 $ 361,887 $ 334,361 Administration $ 984,579 $ 221,910 $ - $ 76,720 $ 1,119,043 $ 1,283,209 1,057,623 Instruction $ 35,558,534 $ 2,529,257 $ - $ 460,886 $ 39,567,534 $ 38,548,677 38,319,974 Plant $ 2,276,742 $ 4,185,388 $ - $ 1,591,054 $ 8,073,502 $ 8,053,184 7,239,971 Transportation $ 3,093,157 $ 1,848,961 $ - $ 722,705 $ 5,810,945 $ 5,664,823 5,710,922 Tuition and Related Fees $ - $ 274,901 $ - $ - $ 403,000 $ 274,901 411,859 School Generated Funds $ - $ 2,459,751 $ - $ - $ - $ 2,459,751 2,582,694 Complementary Services $ 1,726,600 $ 132,568 $ - $ 7,394 $ 2,021,975 $ 1,866,562 1,849,409 Other $ - $ 60,360 $ 66,166 $ - $ 92,300 $ 126,526 96,991 TOTAL $ 43,702,749 $ 12,011,846 $ 66,166 $ 2,858,759 $ 57,568,299 $ 58,639,520 $ 57,603,804

6. EMPLOYEE FUTURE BENEFITS

The school division provides certain post-employment, compensated absence and termination benefits to its employees. These benefits include Accumulating Non-Vested Sick Leave and Retirement Allowance/Gratuity. The liability associated with these benefits is calculated as the present value of expected future payments pro-rated for service and is recorded as Liability for Employee Future Benefits in the Statement of Financial Position. Details of the employee future benefits are as follows:

2013 2012 Actuarial valuation date Aug 31 -13 Aug 31 -12 Long-term assumptions used: Salary escalation rate (percentage) 3.25% 3.25% Discount rate (percentage) 3.50% 2.70% Inflation rate (percentage) 2.25% 2.25% Expected average remaining service life (years) 15 15


7. PENSION PLANS Multi-Employer Defined Benefit Plans Information on the multi-employer pension plans to which the school division contributes is as follows: i) Saskatchewan Teachers’ Retirement Plan (STRP) or Saskatchewan Teachers’

Superannuation Plan (STSP): The STRP and STSP provide retirement benefits based on length of service and pensionable earnings. The STRP and STSP are funded by contributions by the participating employee members and the Government of Saskatchewan. The school division’s obligation to the STRP and STSP is limited to collecting and remitting contributions of the employees at rates determined by the plans. Accordingly, these financial statements do not include any expense for employer contributions to these plans. Net pension assets or liabilities for these plans are not reflected in these financial statements as ultimate responsibility for retirement benefits rests with the Saskatchewan Teachers’ Federation for the STRP and with the Government of Saskatchewan for the STSP.

Liability for Employee Future Benefits 2013 2012

Accrued Benefit Obligation - beginning of year 987,400$ 893,400$ Current period benefit cost 79,200 60,700 Interest cost 27,200 31,300 Benefit payments (112,500) (147,800) Actuarial gains / losses (79,700) 145,900 Plan amendments - 3,900 Accrued Benefit Obligation - end of year 901,600 987,400 Unamortized Net Actuarial Gains / Losses (258,300) (362,900) Liability for Employee Future Benefits 643,300$ 624,500$

Employee Future Benefits Expense 2013 2012

Current period benefit cost 79,200$ 60,700$ Amortization of net actuarial gain / loss 24,900 15,200 Plan amendments - 3,900 Benefit cost 104,100 79,800 Interest cost on unfunded employee future benefits obligation 27,200 31,300 Total Employee Future Benefits Expense 131,300$ 111,100$


Details of the contributions to these plans for the school division’s employees are as follows:

2012STRP STSP TOTAL TOTAL

Number of active School Division members 449 32 481 504

Member contribution rate (percentage of salary) 6.05/10.0% 6.05/10.0% 6.05/10.0% 6.05/10.0% Member contributions for the year 2,254,214$ 77,937$ 2,332,151$ 2,345,135$

2013

ii) Municipal Employees’ Pension Plan (MEPP) The MEPP provides retirement benefits based on length of service and pensionable earnings. The MEPP is funded by employer and employee contributions at rates set by the Municipal Employees’ Pension Commission. Every three years, an actuarial valuation is performed to assess the financial position of the plan and the adequacy of plan funding. Any actuarially determined deficiency is the responsibility of the participating employers and employees which could affect future contribution rates and/or benefits. The contributions to the MEPP by the participating employers are not segregated in separate accounts or restricted to provide benefits to the employees of a particular employer. As a result, individual employers are not able to identify their share of the underlying assets and liabilities, and the net pension assets or liabilities for this plan are not recognized in these financial statements. In accordance with PSAB requirements, the plan is accounted for as a defined contribution plan whereby the school division’s contributions are expensed when due. Details of the MEPP are as follows:

2013 2012

Number of active School Division members 381 379 Member contribution rate (percentage of salary) 7.40%-8.15% 7.40% School Division contribution rate (percentage of salary) 7.40%-8.15% 7.40% Member contributions for the year 819,961$ 783,161$ School Division contributions for the year 819,961$ 783,161$ Actuarial valuation date Dec 31-12 Dec 31-11 Plan Assets 1,578,536$ 1,395,109$ Plan Liabilities 1,420,319$ 1,627,865$ Plan Surplus (Deficit) 158,217$ (232,756)$


8. ACCOUNTS RECEIVABLE

All accounts receivable presented on the Statement of Financial Position are net of any valuation allowances for doubtful accounts. Details of account receivable balances and allowances are as follows:

Total Valuation Net of Total Valuation Net ofReceivable Allowance Allowance Receivable Allowance Allowance

Taxes Receivable 15,000,356$ 750,000$ 14,250,356$ 13,662,864$ 690,000$ 12,972,864$ Provincial Grants Receivable 756,995 - 756,995 1,280,184 - 1,280,184 Other Receivables 2,456,407 - 2,456,407 3,466,708 - 3,466,708 Total Accounts Receivable 18,213,758$ 750,000$ 17,463,758$ 18,409,756$ 690,000$ 17,719,756$

2013 2012

9. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Details of account payable and accrued liabilities are as follows:

10. LONG-TERM DEBT Details of long-term-term debt are as follows:

2013 2012

Capital Loans:: Royal Bank of Canada 1,052,343 - Date of Borrowing: April 17, 2013

Interest Rate: 2.82%Term: 60 Months

Repayable in Monthly Blended Paymentsof $20,057 1,052,343 -

Total Long Term Debt 1,052,343$ -$

2013 2012

Accrued Salaries and Benefits 75,239$ 97,070$ Supplier Payments 1,885,114 2,335,807 Accrued Audit Fees 17,056 19,500

Total Accounts Payable and Accrued Liabilities 1,977,409$ 2,452,377$


Capital Loans Total

2014 213,470$ 213,470$ 2015 219,936 219,936 2016 226,102 226,102 2017 232,662 232,662 2018 160,173 160,173 Total 1,052,343$ 1,052,343$

Principal repayments over the next 5 years are estimated as follows:

Principal and interest payments on the long-term debt are as follows

Capital Loans 2013 2012Principal 68,858$ 68,858 Interest 11,370$ 11,370$ -

Total 80,228$ 80,228$ -$

11. DEFERRED REVENUE

Details of deferred revenues are as follows:

Balance Additions Revenue Balanceas at during the recognized as at

Aug. 31, 2012 Year in the Year Aug. 31, 2013 Capital projects: Federal capital tuition 236,778$ 47,607$ (33,230)$ 251,155$ Total capital projects deferred revenue 236,778 47,607 (33,230) 251,155 Other deferred revenue:Scholarships 143,090 - (4,782) 138,308 Technology Consortium 29,070 - - 29,070 Driver Education 38,289 - (38,289) - Summer Program 5,820 - (5,820) - Playground Fundraising 37,367 7,300 (26,221) 18,446 Tuition - 10,692 - 10,692 McDowell Grant - 1,549 - 1,549 Total other deferred revenue 253,636 19,541 (75,112) 198,065

Total Deferred Revenue 490,414$ 67,148$ (108,342)$ 449,220$


12. COMPLEMENTARY SERVICES Complementary services represent those services and programs where the primary purpose

is other than K-12 learning/learning support, but which have the specific objective of enhancing the school division’s ability to successfully deliver its K-12 curriculum/learning programs.

The school division offers a Pre-K Program which is a comprehensive initiative targeting

children who may benefit from additional supports such as speech, language and social development programming. The Pre-K Program provides in-community transportation, as well as interventionists that provide a liaison between the school and the home.

Other Programs consists of the following: Academic/Activity Coordinators who provide noon-hour and after-school activities for students. Addiction Counselors who provide addiction awareness and ensure that students with drug and alcohol addictions have a support system to help them recover and end their dependencies. Alternative Education which includes a number of approaches to teaching and learning other than mainstream or traditional education. Behaviour Interventionists provide support to students who experience behavioural and developmental challenges. Bridging Program which provides alternate curriculum to meet specific student needs, while ensuring high-school graduation. Wellness Coordinators who proactively promote healthy choices and general wellness for students and provide support for students who are experiencing difficulties. Distance Education which focuses on teaching methods and technology to deliver education to students who are not physically present in the classroom. Nutritionist Education Assistant who provides nutritional snacks and lunches to students. Project ABLE which focuses on Employment Readiness & Resources. This program assists up to 35 participants with significant barriers to self-sufficiency, community inclusion, and employment, prepare for and find employment opportunities. Transition Program which provides instruction to students who experience difficulty in a normal classroom setting. Purchase of Academic Supplies required for After-School Programs, Elders, Grandmother Program, Mentorship, Early Reading Initiative, Physical Education, Music, Wellness, Literacy, FAST, and Nutrition.


Following is a summary of the revenue and expenses of the Complementary Services programs operated by the school division in 2013 and 2012: Summary of Associate School Revenues and Expenses, Details by School Pre-K Programs Other Programs 2013 2012Revenue:Operating Grants $ 744,124 $ 247,655 $ 991,779 $ 820,164 Capital Grants - - - 33,375

Total Revenue 744,124 247,655 991,779 853,539 Expenses:Salaries & Benefits 617,298 1,109,302 1,726,600 1,696,751 Instructional Aids 19,535 80,865 100,400 93,284 Supplies and Serv ices - 7,493 7,493 20,046 Non-Capital Equipment 584 1,576 2,160 4,919 Building Operating Expenses - 1,569 1,569 - Communications 478 282 760 2,180 Travel 4,268 7,678 11,946 12,195 Professional Development 1,647 1,677 3,324 1,485 Student Related Expenses 539 4,377 4,916 13,112 Amortization of Tangible Capital Assets - 7,394 7,394 5,437 Total Expenses 644,349 1,222,213 1,866,562 1,849,409 Excess (Deficiency) of Revenue over Expenses

$ 99,775 $ (974,558) $ (874,783) $ (995,870)

13. ACCUMULATED SURPLUS

Accumulated Surplus represents the financial assets and non-financial assets of the school division less liabilities. This represents the accumulated balance of net surplus arising from the operations of the school division including school generated funds and accumulated net remeasurement gains and losses. Accumulated surplus is comprised of the following two amounts: i) Accumulated surplus (deficit) from operations, which represents the accumulated

balance of net surplus arising from the operations of the school division and school generated funds as detailed in the table below; and

ii) Accumulated remeasurement gains and losses, which represents the unrealized

gains and losses associated with foreign exchange and changes in value for financial instruments recorded at fair value.

Certain amounts of the accumulated surplus from operations, as approved by the board of education, have been designated for specific future purposes including school generated funds & Preventative Maintenance and Renewal. These internally restricted amounts are included in the accumulated surplus from operations presented in the Statement of Financial Position. The school division does not maintain separate bank accounts for the internally restricted amounts, with the exception of the Federal Capital Reserves.


Details of accumulated surplus from operations are as follows:

August 31 2012

Additions during the

year

Reductions during the

yearAugust 31

2013 Invested in Tangible Capital Assets: Net Book Value of Tangible Capital Assets 53,767,014$ -$ (363,549)$ 53,403,465$ Less: Debt owing on Tangible Capital Assets - 1,121,201 68,858 1,052,343

53,767,014 (1,121,201) (432,407) 52,351,122

PMR maintenance project allocations (1) - 510,837 - 510,837

Internally Resricted Surplus: Other: School generated funds (2) 1,039,771 107,988 - 1,147,759

1,039,771 107,988 - 1,147,759

Unrestricted Surplus 10,333,567 2,694,921 - 13,028,488

Total Accumulated Surplus from Operations 65,140,352$ 2,192,545$ (432,407)$ 67,038,206$ (1) PMR Maintenance Project Allocations represent transfers received from the Ministry of

Education as funding support for maintenance projects on the school division’s approved 3 year capital maintenance plans. Unspent funds at the end of a fiscal year are designated for future approved capital plan maintenance project expenditures.

(2) School generated funds are monies raised by the school, or under the auspices of the

school, through curricular and extra-curricular fees for the sole use of the school. The principal of each school, subject to the rules of the School Board, may raise, hold, administer and expand these funds for the purposes of the school. Only revenue and expenses of school generated funds controlled by the division are included in the statement of financial activities and fund balances. To be deemed as controlled, the school division must have the unilateral authority to make decisions as to when, how and on what the funds are to be spent. Year-end cash balances of all school generated funds are included in the Statement of Financial Position.

14. BUDGET FIGURES

Budget figures included in the financial statements were approved by the board of education on June 14, 2012 and the Minister of Education on August 10, 2012.

15. RELATED PARTIES These financial statements include transactions with related parties. The school division is related to all Government of Saskatchewan ministries, agencies, boards, school divisions, health authorities, colleges, and crown corporations under the common control of the Government of Saskatchewan. The school division is also related to non-Crown enterprises that the Government jointly controls or significantly influences. In addition, the school division is related to other non-Government organizations by virtue of its economic interest in these organizations.


Related Party Transactions: Transactions with these related parties are in the normal course of operations. Amounts due to or from and the recorded amounts of transactions resulting from these transactions are included in the financial statements and the table below. They are recorded at exchange amounts which approximate prevailing market rates charged by those organizations and are settled on normal trade terms.

2013 2012

Revenues:Ministry of Education 28,760,377$ 31,678,656$

28,760,377$ 31,678,656$ Expenses:Sask Power 749,304$ 825,966$ Sask Tel 373,366 584,168 Sask Energy 381,885 267,099 North West Regional College 45,314 37,962 Sask Workers' Compensation Board 108,905 112,716 Turtleford Agencies 108,535 95,035 Multiworks Corporation 8,707 9,619 Sun West School Division 14,000 - Good Spirit School Division 8,342 8,811 Other 23,609 32,486

1,821,967$ 1,973,862$ Accounts Receivable:Ministry of Education 756,995$ 2,487,414$

756,995$ 2,487,414$ Accounts Payable and Accrued Liabilities:Sask Tel 1,697$ 17,071$ North West Regional College 1,175 Sask Energy 5,441

2,872$ 22,512$

In addition, the school division pays Provincial Sales Tax to the Saskatchewan Ministry of Finance on all its taxable purchases and customer sales on items that are deemed taxable. Taxes paid are recorded as part of the cost of those purchases. Other transactions with related parties and amounts due to/from them are described separately in the financial statements or notes thereto.


16. CONTRACTUAL OBLIGATIONS AND COMMITMENTS

Significant contractual obligations and commitments of the school division are as follows:

• operating lease obligations, as follows:

Gymnasium Rentals Total Operating

Future minimum lease payments:2014 16,377$ 16,377$ 2015 16,377 16,377 2016 16,377 16,377 2017 16,377 16,377 2018 16,377 16,377 Thereafter 16,377 16,377

98,262$ 98,262$

Interest and executory costs - -

Total Lease Obligations 98,262$ 98,262$

Operating Leases

17. ACCOUNTING CHANGES The school division adopted the following new/revised Public Sector Accounting (PSA) Standards in 2013: PS1201 Financial Statement Presentation The school division adopted the new PS1201 Financial Statement Presentation standard in 2013. PS1201 establishes general reporting principles and standards for the disclosure of information in financial statements, and introduces a new Statement of Remeasurement Gains and Losses which reports unrealized gains and losses associated with foreign exchange and changes in value for financial instruments recorded at fair value, and accounts for amounts reclassified to the statement of operations upon derecognition or settlement. This standard is applicable to the fiscal year in which the new PS2601 Foreign Currency Translation and PS3450 Financial Instruments standards are adopted. These standards are adopted on a prospective basis, without restatement of prior period comparative amounts and accordingly, no 2012 comparatives have been provided in the new Statement of Remeasurement Gains and Losses. Implementation of PS1201, PS2601 and PS3450 required the school division to remeasure its financial instruments at September 1, 2012 and to recognize the accumulated remeasurement gains and losses in the opening balance in the Statement of Remeasurment Gains and Losses. The adoption of the new PS1201 standard has not impacted the school division’s financial statements as the school division had no remeasurement gains or losses to report in 2013.


PS2601 Foreign Currency Translation The school division adopted the revised PS2601 Foreign Currency Translation standard in 2013. This revised standard establishes standards on how to account for and report transactions that are denominated in a foreign currency, and replaces the previous PS2600 Foreign Currency Translation. The revised PS2601 standard must be implemented in the same fiscal year as the new PS3450 Financial Instruments standard is adopted, and is adopted on a prospective basis, without restatement of prior period comparative amounts. Accordingly, the 2012 comparative amounts were not restated and have been presented in these financial statements in accordance with the accounting policies applied by the school division immediately preceding its adoption of the revised standard. The adoption of the revised PS2601 standard has not resulted in any changes to the measurement and recognition of foreign currency transactions or balances by the school division. PS3041 Portfolio Investments The school division adopted the new PS3041 Portfolio Investments standard in 2013. This new standard establishes standards on how to account for and report portfolio investment, and replaces the previous PS3030 Temporary Investments and PS3040 Portfolio Investments standards and is applicable to the fiscal year in which the PS2601 Foreign Currency Translation and PS3450 Financial Instruments standards are adopted. The PS3041 standard refers to PS3450 for recognition and measurement of investments and is adopted on a prospective basis, without restatement of prior period comparative amounts. Accordingly, the 2012 comparative amounts were not restated and have been presented in these financial statements in accordance with the accounting policies applied by the school division immediately preceding its adoption of the revised standard. Previously, the school division classified investments as either Short-Term Investments or Long-Term Investments, depending on the purpose and maturity of the investment. Short-Term Investments were recorded at the lower of cost or market; Long-Term Investments were carried at amortized cost, with write-downs to reflect any permanent impairment in value. The adoption of the new PS3041 standard has not resulted in any changes to the measurement and recognition of portfolio investments by the school division. PS3450 Financial Instruments The school division adopted the new PS3450 Financial Instruments standard in 2013. This new standard establishes provides guidance for the recognition, measurement and disclosure of financial instruments. The new PS3450 Financial Instruments standard is adopted on a prospective basis, without restatement of prior period comparative amounts. In accordance with the transition provisions provided in PS3450:

(a) the recognition, derecognition and measurement policies for financial instruments followed by the school division in financial statements for periods prior to the 2013 are not reversed and, therefore, the financial statements of prior periods, including 2012 comparative amounts, have not been restated.


(b) at the beginning of the 2012-13 fiscal years, the school division:

(i) recognized all financial assets and financial liabilities on its statement of financial position and classified items in accordance with PS3450 standards;

(ii) applied the criteria in PS3450 in identifying those financial assets and financial liabilities to be measured at fair value; and

(iii) remeasured assets and liabilities as appropriate, and recognized the adjustment to September 1, 2012 amounts as an adjustment to the accumulated remeasurement gains and losses at the beginning of the 2012-13 fiscal year.

(c) no adjustments to carrying values were made to retroactively expense transaction costs applicable to items in the fair value category.

(d) the school division established an accounting policy for the identification of

embedded derivatives in contracts entered into by it. The school division’s policy, and its application, recognizes as separate assets and liabilities those embedded derivatives required to be reported in accordance with provisions of PS3450 on either a retroactive or prospective basis. The adoption of this policy has not impacted the school division’s 2013 financial statements as the school division did not have any derivative contracts.

The adoption of the new PS3450 standard has not resulted in any changes to the measurement and recognition of the school division’s financial instruments other than additional disclosures which include the school division’s risk management practices. PS3410 Government Transfers The school division adopted the revised PS3410 Government Transfers standard in 2013. This revised standard establishes standards on how to account for and report government transfers (grants), with the most significant impact to the school division pertaining to the criteria for recognition of revenue for the government transfers it receives. The revised standard allows for either prospective or retroactive implementation. The school division has elected to apply the requirements of the revised standard on a prospective basis. Accordingly, the adoption of this revised standard did not have an impact on the school division’s comparative figures but did require additional disclosures in the notes. Previously, government transfers (grants) that restricted how those resources were to be used were deferred and recognized in revenue as the related expenses or expenditures were incurred. The adoption of the new PS3410 required that the school division assess government transfers (grants) received to determine if they meet the requirement for deferral as a liability, in accordance with the new standard. The adoption of the revised PS3410 standard has not resulted in any changes to the measurement and recognition of government transfers in the school division’s 2013 financial statements.

18. COMPARATIVE INFORMATION

Certain comparative figures have been reclassified to conform to the current year's presentation.


19. SUBSEQUENT EVENTS

Subsequent to the year end the school division entered into an agreement with KorAlta Construction to build a gymnasium addition in the community of Hillmond at a total estimated cost of $ 6,642,662. This project will be cost shared with the Ministry of Education based on existing Ministry guidelines and a Memorandum of Understanding between the Ministry of Education and the school division.

20. RISK MANAGEMENT

The school division is exposed to financial risks from its financial assets and liabilities. These risks include credit risk, liquidity risk and market risk (consisting of interest rate risk and foreign exchange risk). i) Credit Risk

Credit risk is the risk to the school division from potential non-payment of accounts receivable. The credit risk related to the school division's receivables from the provincial government, federal government and their agencies are considered to be minimal. The school division does not have a significant exposure to any individual customer. Management reviews accounts receivable on a case by case basis to determine if a valuation allowance is necessary to reflect impairment in collectability. The aging of accounts receivable at August 31, 2013 and August 31, 2012 was:

Accounts Receivable

Allowance of Doubtful Accounts

Accounts Receivable

Allowance of Doubtful Accounts

Current 15,916,073$ -$ 16,915,190$ -$ 30-60 days 7,722 - 4,465 - 60-90 days 380 - 105,963 - Over 90 days 2,289,583 750,000 1,384,138 690,000 Total 18,213,758$ 750,000$ 18,409,756$ 690,000$ Net 17,463,758$ 17,719,756$

August 31, 2013 August 31, 2012

ii) Liquidity Risk Liquidity risk is the risk that the school division will not be able to meet its financial obligations as they come due. The school division manages liquidity risk by maintaining adequate cash balances, budget practices and monitoring, forecasts, etc. The following table sets out the contractual maturities of the school division’s financial liabilities:

Within 6 months

6 months to 1 year 1 to 5 years > 5 years

Bank indebtedness 1,402,242$ -$ -$ -$ Accounts payable and accrued liabilities 1,977,409 - - - Long term debt - 213,470 838,873 - Total 3,379,651$ 213,470$ 838,873$ -$

August 31, 2013


iii) Market Risk The school division is exposed to market risks with respect to interest rates and foreign currency exchange rates, as follows: Interest Rate Risk: Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The school division’s interest rate exposure relates to cash and cash equivalents, portfolio investments, and bank indebtedness. The school division also has an authorized bank line of credit of $ 12,000,000 with interest payable monthly at a rate of the Royal Bank of Canada prime rate less 0.75% per annum. Changes in the bank's prime rate can cause fluctuation in interest payments and cash flows. The balance outstanding on this credit facility at August 31, 2013 was $ 1,402,242 (2012 - $ 2,958,848). The school division minimizes these risks by:

• holding cash in an account at a Canadian bank, denominated in Canadian currency

• investing in GICs and term deposits for short terms at fixed interest rates • managing cash flows to minimize utilization of its bank line of credit • managing its interest rate risk on long-term debt through the exclusive use of

fixed rate terms for its long-term debt.

Foreign Currency Risk: Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The school division is exposed to currency risk on purchases denominated in U.S. dollars for which the related accounts payable balances are subject to exchange rate fluctuations; however, this risk is minimal as the school division does not make a significant amount of purchases denominated on a foreign currency. The school division did not have any financial instruments denominated in foreign currency outstanding at August 31, 2013 or August 31, 2012.


INSTRUCTION

BOARD OF EDUCATION

(11)

Executive Assistant (1)

Director of Education

School Community

Councils

Communication Officer

Aboriginal Partnership

Consultant (1)

Supt. of Schools

Service Technician (4)

Technology Coordinator (1)

Network Administrator

Admin Assistant (1)

Supt. Human

Payroll Clerks (3)

Supervisor Payroll

Supt. Student

Admin Assistant (0.5)

Student Services Coordinator (0.4)

Speech-Language Pathologist (4)

Occupational Therapist

Educational Counsellor

Educational Psychologists (3)

Supt. Curr. & Instruct.

Supt. Curr. & Instruct.

Learning & Assessment Consultant

Admin Assistant Receptionist (1.4)

Learning Coach (4)

Reception (0.5)

Finance System Manager (1)

Business System Manager (1)

BUSINESS

Director of Education

Chief Financial Officer

BOARD OF EDUCATION

(11)

Accounting Clerks (2)

Supervisor Accounting

(1)

Supervisor Transportation

(1)

Technicians (5)

Garage Foreman (2)

Transportation Coordinator (1)

Supervisor Facilities

(1)

Maintenance (8)

Maintenance Foreman (2)

Facility Coordinator (1)

Administrative Assistant (1.5)

Administrative Assistant (1.5)

Appendix B: Organizational Chart

ADMINISTRATIVE STRUCTURE

May 2013


Appendix C: School List

There are 24 schools in Northwest School Division located in 17 communities:

Schools Grades Location Carpenter High 10-12 Meadow Lake

Dorintosh Central K-8 Dorintosh

Ernie Studer K-12 Loon Lake

Gateway Elementary 5-6 Meadow Lake

Glaslyn Central K-12 Glaslyn

Goodsoil Central K-12 Goodsoil

Green Acre K-8 Rapid View

H. Hardcastle K-12 Edam

Hillmond Central K-12 Hillmond

J.H. Moore Elementary PreK-6 Lashburn

Jonas Samson Junior High 7-9 Meadow Lake

Jubilee Elementary PreK-4 Meadow Lake

Lakeview Elementary PreK-4 Meadow Lake

Lashburn High 7-12 Lashburn

Maidstone High 7-12 Maidstone

Marsden Jubilee K-6 Marsden

Marshall K-9 Marshall

Neilburg Composite K-12 Neilburg

Paradise Hill K-12 Paradise Hill

Pierceland Central PreK-12 Pierceland

Ratushniak Elementary K-6 Maidstone

St. Walburg PreK-12 St. Walburg

Transition Place Education Centre 8-12 Meadow Lake

Turtleford Community PreK-12 Turtleford

Board Northwest School Division #203 Board of Education Annual Report – 2012-13 – Page 66

Appendix D: Payee List – 2012-13 Northwest School Division Payee Disclosure List

for the Fiscal Year September 1, 2012 to August 31, 2013 As part of government’s commitment to accountability and transparency, the Ministry of Education and Saskatchewan school divisions disclose payments that total $50,000 or greater made to individuals, businesses and other organizations during the fiscal year. These payments include salaries, contracts, transfers, purchases of goods and services, and other expenditures.

Board of Education Remuneration

Board Remuneration

Name

Remuneration

Expenses

Travel

Professional Development**

Total

Anderson, John 4358 2089 2285 5570 14302 Baillargeon, Janice 1264 620 645 306 2835 Campbell, Mark 3191 1531 1090 3975 9787 Cosh, William 1982 926 1315 6741 10964 Gaboury, Brian 3389 1583 2171 13617 20760 Graham, Faith 4167 2004 2909 4476 13556 *Murray, Doug 5493 2576 1418 14411 23898 Piché, Jessica 3403 1615 676 10522 16216 Prete, Terri 4674 2269 1269 2819 11031 Rogers, Michele 3973 1883 1244 7079 14179 Seymour, Barbara 5756 2758 1027 6001 15542 Stuart, Kelly, The Estate of

1934 911 780 1287 4912

* Board Chair ** Professional development includes education, training and conferences.

Personal Services Listed are individuals who received payments for salaries, wages, honorariums, etc. which total $50,000 or more.

Upon request

Transfer Listed are payees who received a total of $50,000 or more for the provision of goods and services.

Flying Dust First Nations 164,960 Makwa Sahgaiehcan F.N. 65,652


Supplier Payments Listed are payees who received a total of $50,000 or more for the provision of goods and services.

Aodbt Architecture Interior Design 71,276 Bee-J'S Stationers Inc. 2,993,986 Bettschen, Edward 54,915 Blatz, Joy A 55,507 Borschowa, Craig 60,605 Bridges Chevrolet Buick Ltd 104,614 Caliber Sport Systems 65,571 Cdw Canada Inc. 94,068 Century Roofing & Sheet Metal 74,303 Clark Roofing Ltd. 1,642,976 Craftex Builders 67,102 Dell Canada Inc. 1,117,187 Diamond International Trucks 75,470 Fortress Windows & Doors Ltd 11,377,540 Gory'S Excavating & Trenching 94,010 Hancock Petroleum Inc. 832,207 Hill, Dave 53,364 Husky Oil Marketing Co 83,251 Ibm Canada Ltd. 79,310 Imperial Oil Ltd 737,917 Kessler, Richard 57,724 Keycon Enterprises Ltd. 65,453 Konica Minolta Business 101,835 Marsh Canada Limited 519,611 Meadow Lake Co-Op 428,314 Min Of Finance (Sk Finance) 381,885 Municipal Employee'S Pension 373,366 Northland Recreation Supply 73,263

Northwest Local Teachers Assoc 108,535 Pearson Canada Assessment Inc. 745,119 Pearson Education Canada 367,231 Prosser, Ken & Pat 53,494 Receiver General 329,062 Rmis - Roof Management & Inspection Services Ltd Ron'S Plumbing And Heating

72,158 297,371

Sask Energy 296,872 Sask Power 278,651 Sask School Boards Asso. 277,940 Sask Teachers Federation 155,183 Sask Tel 168,810 Sask Workers' Compensation Bd 105,633 Shanahan'S Building Products 72,898 Sharp'S Audio-Visual Ltd. 77,938 Sheppard Bus Lines 61,387 Studer Contracting 55,575 Supreme Office Products 147,945 Teachers Superannuation Comm 140,334 Teachers Superannuation Fund 135,888 Tlc Driving School 55,771 Turtleford Agencies 135,309 Turtleford Co-Op Assoc. 120,164 Unisource Canada, Inc. 112,615 Us Bank National Association 88,295 Western Canada Ic Bus Inc 67,236 Wolseley Mechanical Group 108,905


Appendix E: Infrastructure Projects – 2012-13

School Project Details 2012-13 Cost

Ernie Studer HVAC

HVAC upgrade to replace outdated steam boilers and to address air quality concerns by installing adequate

ventilation units.

Ernie Studer

Gateway Roof Replacement

Replace approx. 60% of the roof system is it was past its useful life expectancy WIP

Hillmond Soil Remediation

Discovered contaminated soil during new gym study WIP

Hillmond New Gym Process of going to tender for a new

gymnasium to replace old unit that has major health and safety concerns.

WIP

JH Moore HVAC

HVAC upgrade to replace outdated equipment. Gym needed old in slab

ducting capped as it was discovered to contain mold spores.

WIP

Jonas Samson Roof Replacement

Replaced approx. 30% of the school’s roof system that major leaking. $442,141.95**

Marshall Septic tanks

Relocation and replacement of current septic tanks is needed because baffle

wall is ready to collapse and the tanks are in line with the fresh air intake for the

school.

WIP

St. Walburg Pre-K Created a new Pre-k program in the school. $14,515.55

Ratushniak Gym floor replacement

Replaced the old vc tile system with a new pulastic type floor system. $53,136.80*

Total *Fully funded by the NWSD **Expensed in 2012-13 – Previous amount paid in 2011-12


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