prairie valley school division 2016-2017 annual report€¦ · prairie valley school division...
TRANSCRIPT
Prairie Valley School Division
#208 2016-2017 Annual Report
Prairie Valley School Division Annual Report – 2016-17 – Page i
Table of Contents Table of Contents ............................................................................................................................. i
School Division Contact Information ...............................................................................................ii
Letter of Transmittal ....................................................................................................................... 1
Introduction .................................................................................................................................... 2
School Division Profile..................................................................................................................... 3
Governance ..................................................................................................................................... 6
School Division in the Community .................................................................................................. 9
Strategic Direction and Reporting ................................................................................................ 11
Demographics ............................................................................................................................... 32
School Division Infrastructure and Transportation ...................................................................... 36
Financial Overview ........................................................................................................................ 40
Summary of Revenue and Expenses ......................................................................................... 40
Budget to Actual Revenue, Expenses and Variances ................................................................ 42
Appendix A – Payee List ................................................................................................................ 43
Appendix B – Management Report and Audited Financial Statements ....................................... 54
Prairie Valley School Division Annual Report – 2016-17 – Page ii
School Division Contact Information Prairie Valley School Division #208 Physical Address: RM of Sherwood, 3080 Albert Street North Mailing Address: Box 1937 Phone: 306-949-3366 Toll-free: 1-877-266-1666 Fax: 306-543-1771 Website: www.pvsd.ca Email: [email protected] An electronic copy of this report is available at www.pvsd.ca/Publication/PlansReporting.
Prairie Valley School Division Annual Report – 2016-17 – Page 1
Letter of Transmittal
Honourable Bronwyn Eyre Minister of Education Dear Minister Eyre: The Board of Education of Prairie Valley School Division #208 is pleased to provide you and the residents of the School Division with the 2016-17 annual report. This report outlines activities and accomplishments of the School Division and provides audited financial statements for the fiscal year September 1, 2016 to August 31, 2017.
Respectfully submitted, Janet Kotylak, Board Chair
Prairie Valley School Division Annual Report – 2016-17 – Page 2
Introduction This annual report presents an overview of the Prairie Valley School Division’s goals, activities and results for the fiscal year September 1, 2016 to August 31, 2017. This report provides a snapshot of Prairie Valley School Division, its governance structures, students, staff, programs and facilities. It includes information such as school list and payee list. In addition to detailing the School Division’s outcomes, activities and results, this report outlines how the Division has integrated the Education Sector Strategic Plan and the School Division plan. The report provides a financial overview and financial statements that have been audited by an independent auditor following Public Sector Accounting Board standards.
Prairie Valley School Division Annual Report – 2016-17 – Page 3
School Division Profile
About Us Prairie Valley School Division is one of 28 school divisions in Saskatchewan. It is located in the southeast area of the province and encompasses 27,000 square kilometres, spanning a geographic area from Regina Beach and Bethune to the west, Kelliher and Lipton to the north, Milestone, Sedley and Montmartre to the south and Whitewood and Kennedy-Langbank to the east. Our geography greatly impacts our service delivery and cost models. Prairie Valley has 39 schools located in 32 communities. It is unique in that it is entirely rural, consisting of towns, villages, resort villages and rural municipalities, with no urban centre. There are two Hutterite colony schools in the Division: Arm River and Lajord. Fifteen First Nations are within or are in close proximity to the Division: Piapot, Muscowpetung, Pasqua, Standing Buffalo, Little Black Bear, Okanese, Star Blanket, Peepeekisis, Muskowekwan, Carry-the-Kettle, Sakimay, Cowessess, Kahkewistahaw, Ochapowace and Pheasant Rump. Map of Prairie Valley School Division #208
Prairie Valley School Division Annual Report – 2016-17 – Page 4
Division Philosophical Foundation Mission: To Inspire and Empower One Another Vision: Leadership in Learning and Life These seven statements guide what the Division believes about student learning:
1. A School Division culture that focuses on maximizing student engagement, student learning and student achievement.
2. Maximizing student contact time with regularly assigned staff.
3. Valuing learning opportunities for students both inside and outside of the classroom and school.
4. Honouring the diversity of individual schools and communities within the unifying framework of a culture of learning.
5. A culture of learning to maximize the quality of teaching and learning.
6. Continuous blocks of instructional days are critical to effective teaching and learning.
7. Accountability for learning by all stakeholders. Values:
• Realize learning potential
• Establish clear direction and high expectations
• Celebrate achievement
• Open and transparent communication
• Share information, express ideas and understand others
• Diversity and uniqueness
• Equitable environments
• Mutual respect, understanding and cooperation
• Integrity and ethical behaviour, professionalism through honesty, respect, commitment and dedication
• Holistic learning
• Meaningful, creative and innovative learning opportunities for all
• Cooperative and collaborative relationships
• Responsible leadership
Prairie Valley School Division Annual Report – 2016-17 – Page 5
Program Overview
In 2016-2017, Pre-Kindergarten was offered at 11 of the 30 schools offering elementary grades. Fort Qu’Appelle Elementary Community School ran two programs. A new program was introduced at Kipling school as a result of one program being reduced at Balcarres Community School. Broadview and Lipton schools each operated a combined Kindergarten/Pre-Kindergarten program for four- and five-year-olds. Students in Prairie Valley School Division follow the Ministry of Education Saskatchewan Core Curriculum, which is intended to provide all Saskatchewan students with an education that will prepare them for their choices after finishing Grade 12. Core curriculum is developmental in nature and based on a Kindergarten to Grade 12 (K-12) continuum. In recognition of the stages of child growth and development, the grades are grouped into four levels:
• Kindergarten • Elementary (Grades 1-5) • Middle Years (Grades 6-9) • Secondary (Grades 10-12)
In addition, some schools offer specialized programming such as:
• Magnet programming • English as an additional language • Alternative programming for students with intensive needs • Community school programming • Distance education • Language programming including core French and French immersion • Music/band programming • Dual credit opportunities with the University of Regina and Sask Polytechnic • Nutrition programs
The Division offers additional services and supports from specialized staff including:
• Career counselors • Child and family support workers and social workers • Curriculum consultants for specific subject areas • Literacy teachers • First Nations and Métis coordinator and liaison worker • Occupational therapists • Psychologists • Behaviour coaches • Speech-language pathologists
Prairie Valley School Division Annual Report – 2016-17 – Page 6
Governance
The Board of Education Prairie Valley School Division is governed by a ten-member 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 10 subdivisions for the purpose of elections, but once elected the members of the Board of Education represent all students in the division and are committed to providing the very best education possible for each student. During the 2016-2017 school year, the Board position in subdivision 10 became vacant. The Board requested and was granted approval from the Minister of Education to eliminate subdivision 10 and realign subdivisions by merging subdivisions 10 and 2 and rebalancing subdivisions by merging Edenwold School into subdivision 9. The Board is confident that it will continue to provide high-quality public representation with the new subdivision structure. The Board of Education believes that all Saskatchewan students should experience equitable opportunities to learn and grow. In pursuing this goal, the Board is guided by the Saskatchewan School Boards Association (SSBA) definition of education equity:
For students, equity goes beyond providing all students with the same opportunities. Equity means ensuring that students who experience barriers to learning have the supports they need to achieve the same benefits and successes as all other students. Equity is about outcomes, results, and opportunities.
Source: Responding to Diversity: Examining Education Equity in Saskatchewan, SSBA, 2011.
The Board represents the voice of the public in public education ensuring that decisions reflect parent and community priorities. Board members regularly attend SCC meetings, school and community events to listen to the views of the communities it serves and bring their perspectives to the Board table each month. In doing its work, the Board also listens to the voices of students. In 2016-2017, the Board held three student senates involving almost 150 students and endorsed follow-up action plans to respond to students. The senates covered a range of issues related to transitioning to high school, post-secondary education and the workforce, barriers to student achievement and graduation, respecting diversity, and other topics impacting the daily lives of students.
Prairie Valley School Division Annual Report – 2016-17 – Page 7
Elections for the Board of Education took place in October 2016 and the term of office is four years. Board of Education members as at August 31, 2017 were:
Subdivision 1 Bert de Gooijer (Vice Chair) Subdivision 2 Verne Barber Subdivision 3 Marlene Blatter Subdivision 4 Jeffrey Baran Subdivision 5 Denise Couture Subdivision 6 Terry Berglund Subdivision 7 Janet Kotylak (Chair) Subdivision 8 Judy Bradley Subdivision 9 Frank Thauberger Subdivision 11 Rachel Sangwais
Back row: Rachel Sangwais, Frank Thauberger, Jeffrey Baran, Denise Couture, Judy Bradley. Front row: Marlene Blatter, Bert de Gooijer (Vice Chair), Janet Kotylak (Chair), Verne Barber, Terry Berglund.
Prairie Valley School Division Annual Report – 2016-17 – Page 8
School Community Councils (SCCs) Prairie Valley School Division had 36 SCCs serving all 39 schools in the Division. Three SCCs served more than one school. Eight out of 20 high school SCCs had student representatives on the council and three of 17 schools with First Nations students had First Nation representation. All SCCs had required elected officials. There were no amalgamations or separations of SCCs. The board provided all SCCs with an operating grant of $2,000 at the beginning of the school year. SCCs fundraised a total of $251,566 in 2016-2017 to supplement and enhance educational programs and learning opportunities for students. The Education Regulations, 2015 require school divisions to undertake orientation, training and development and networking opportunities for SCC members. Board members regularly attended SCC meetings and also organized other mechanisms to stay in touch with SCCs:
On January 19, 2017, the Board hosted its eighth annual Board-SCC Appreciation Supper. At this supper, Board members and SCC members were able to meet and engage in dialogue with one another prior to the Annual Meeting of Electors at Lumsden Elementary School.
A second opportunity to meet occurred when the Board hosted regional School Community Council meetings on April 3 and 4, 2017. Board members and SCC members engaged in a focused conversation where SCC members were able to discuss SCC issues and provide input to the Board on the following questions:
1. Do you use the principal-SCC work plan? 2. Does your SCC use any of the new SCC support documents? If so, is there anything the Division
could do to improve the documents making them more useful to your SCC? 3. Are there other resources that might be of assistance for your SCC? 4. What successes are your SCC having this year? What are you especially proud of? 5. What are some of the issues your SCC struggles with? Is there anything the Division could do to
support your work further?
In spring 2017, Board members facilitated focused discussions with SCCs to obtain input into the new 2017-2021 Strategic Plan for the Division.
The regulations also mandate SCCs to work with school staff to develop an annual learning improvement plan. In 2016-2017, SCCs endorsed school learning improvement plans. SCCs worked diligently to promote and encourage parent and community involvement in schools. They participated in and supported student learning and student initiatives, communicated with their school’s parents and community members and promoted, organized and supported activities and events in the schools. As in previous years, recruitment and retention of SCC members is a concern. In addition, not all SCCs were aware of the Division documents that were created in 2015-2016 to support SCCs. Senior administration requested that all school based administrators review the SCC webpage that contain the links to the supporting documents with their SCCs at the start of the 2017-2018 school year.
Prairie Valley School Division Annual Report – 2016-17 – Page 9
School Division in the Community
Community and Parent Involvement Prairie Valley School Division encourages parent and community consultations, engagement and partnerships with schools to achieve a close connection with all stakeholders and to ensure we are always working in the best interests of our students.
In 2016-17 schools had a variety of programs and initiatives to encourage parent and community involvement. All schools in Prairie Valley School Division share a belief in the importance of SCCs in connecting the school with the larger community. SCCs play a role in governance (which is outlined in the section above) and most have established processes to foster community and parent involvement.
Prairie Valley schools invited parent and community involvement in graduation activities, nutrition programs, preschool programs and literacy programs. Parents were engaged through communication books, classroom blogs, home visits, family days, parent nights (math and reading nights, etc.), parent volunteers and other activities to bridge home and school.
Here are some examples of specific community involvement in events and initiatives:
Bert Fox Community High School continued with the Following Their Voices program, bringing Saskatchewan Elders, parents, students and teachers as well as First Nations and Métis education and sector partners together to improve student outcomes and increase graduation rates.
University of Regina President Dr. Vianne Timmons spoke to the administrator group about building inclusive environments for international and First Nations and Métis students as well as those with different abilities.
Grenfell Elementary Community School collaborated with Regina Qu’Appelle Health Region Parenting Plus program over the holiday season to support Grenfell families with newborns.
An educational technology and media expert from the University of Regina was invited to speak to parents and guardians on how to ensure a safe online presence for children.
Carole Daniels visited Sedley School to share First Nations knowledge. Staff and students learned songs and how to dance the round dance.
Students in Milestone shared new experiences with students from Lac La Ronge to learn more about each other. The students met on a farm, where many from Lac La Ronge had never been. In return for the lesson on farming, the students from Lac La Ronge shared their knowledge of First Nations arts, including birch bark biting.
Prairie Valley School Division Annual Report – 2016-17 – Page 10
Community Partnerships Prairie Valley School Division places a high priority on developing relationships and meaningful partnerships that support the academic achievement and physical, social and emotional well-being of students. Prairie Valley works with community-based organizations, First Nations and Métis communities, community businesses and human service providers. Our school division has well established Joint Use Agreements in five of our communities including Kelliher, McLean, Montmartre, Sedley and Regina Beach. These agreements frame the school and communities’ management parameters and use of various amenities including gymnasiums as halls, kitchen and meeting spaces. This is an effective use of public and community infrastructure. Community use of facilities and grounds is vibrant at our schools. We regularly have, welcome and encourage use by various service clubs, youth groups, sports and recreation clubs, arts and music groups, non-profits and other community based groups when our schools and grounds are not being used for programming. These agreements are typically one-time events but are frequently booked throughout the year on a specific date and create other learning opportunities for our students with access to such organizations as Cubs, Scouts and 4-H. In addition, we also have use and maintenance agreements for outdoor skating rinks, football and soccer fields where we share the use, maintenance and sustainability costs associated with these outdoor areas. Prairie Valley partnered with the Regina Trades and Skills Centre and Habitat for Humanity Regina to offer the Trades and Skills Carpentry Apprenticeship Program (TASCAP). Students in the program acquire skills and earn high school credits through hands-on experience in the housing construction industry. This real life experience also provided an opportunity for personal growth. Students learned the value of teamwork and how meaningful it can be to build a family home. The experience of exploring career choices is essential to supporting students in preparing for post-secondary plans. Prairie Valley thanks the local businesses and community organizations that helped support work-based learning opportunities for students. A number of schools partnered with community playschools and childcare centres to provide space for their programming needs. Early learning classrooms engaged with the regional health authorities, dental health organizations and optometrists to provide services or support family engagement in attaining services. Almost 500 students who reside in First Nations communities attended Prairie Valley schools in 2016-2017. Services are provided under Education Services Agreements that specify educational services to be provided, accountability and reporting requirements and tuition fee arrangements. Prairie Valley School Division is committed to renewing Education Service Agreements with area First Nations and Indigenous and Northern Affairs Canada. Up-to-date agreements ensure a common understanding among the parties and consistent language and terms and provide the foundation for a strong partnership among First Nations and the School Division.
Prairie Valley School Division Annual Report – 2016-17 – Page 11
Strategic Direction and Reporting
The Education Sector Strategic Plan
Members of the education sector have worked together to develop an Education Sector Strategic Plan (ESSP) for 2014-2020. The ESSP describes the strategic direction of the education sector and its priorities and outcomes align the work of school divisions and the Ministry of Education. The plan is expected to shape a new direction in education for the benefit of all Saskatchewan students. 2016-2017 was the third year of deployment of the 2014-2020 ESSP.
Enduring Strategies
The Enduring Strategies in the ESSP are: Culturally relevant and engaging curriculum; Differentiated, high quality instruction; Culturally appropriate and authentic assessment; Targeted and relevant professional learning; Strong family, school and community partnerships; Alignment of human, physical and fiscal resources.
Prairie Valley School Division Annual Report – 2016-17 – Page 12
Reading, Writing, Math at Grade Level and Unified Student Information System Business Case OUTCOME: By June 30, 2020, 80% of students will be at grade level or above in reading, writing and math. PRIORITY: Develop a business case to explore the feasibility of a provincial Unified Student Information System.
School Division goals aligned with Reading, Writing and Math at Grade Level outcome and the Saskatchewan Reads priority
83% of Grades 1-8 students will be at grade level or above in reading.
Actual: We achieved 75%. 83% of Grades 6-10 students will be at grade level or above in reading. Actual: We achieved 76%.
88% of Grades 3-9 students will be at grade level or above in math. Actual: We achieved 86%.
School Division actions taken during the 2016-17 school year to achieve the targets and outcomes of the Reading, Writing, Math at Grade Level outcome and the Unified Student Information System Business Case priority
Continued with a K-3 reading strategy, which included:
Implementing a mid-year reading assessment for students in Grades 1 to 3 who were below grade level during the fall 2016 reporting period. The central literacy team then provided support where needed.
Next year, we will continue targeted mid-year assessments and strengthen internal reporting on results.
Implemented Saskatchewan Reads for new teachers and all administrators, which included:
A Saskatchewan Reads professional development day for teachers new to teaching Grades 1 to 3.
Four Saskatchewan Reads for Administrators webinars.
Development of Saskatchewan Reads for Administrators planning guide.
Ongoing professional development for teachers through curriculum consultants.
Continued with Levelled Literacy Intervention (LLI) kits and supports, which included:
Completing the three-year purchase of a common comprehensive literacy resource with the Grade 7 and 8 Nelson Literacy. Schools now have access to Nelson Literacy in Grades 1 to 9.
Providing targeted literacy intervention support to all elementary schools.
Focused on common writing assessments, which included:
Refining common writing assessment for Grades 4 to 7.
Piloting Grade 9 writing instruction and formative assessment in select schools.
Implementing the provincial holistic writing rubric and collecting baseline data for Grades 4 and 7.
Continued with and expanded math assessment and instructional strategies, which included:
Prairie Valley School Division Annual Report – 2016-17 – Page 13
Preparing and administering the new Grade 2 assessment and extending math assessments to Grades 2 to 9.
Supporting teachers in delivering effective multi-graded and differentiated instruction by offering two regional workshops.
Creating and sharing with teachers eight SMART notebook "How to Use Math Tools" videos.
Measures for Reading, Writing and Math at Grade Level
Proportion of Grade 3 Students Reading At or Above Grade Level Grade 3 reading levels are considered a leading indicator of future student performance. The following bar graph displays the percentage of Grade 3 students (FNM, non-FNM, all) by reading level grouping. The charts below the graph indicate the percentage of Grade 3 students in the province reading at or above grade level, as well as the proportion of Grade 3 students with reported reading levels.
Prairie Valley School Division Annual Report – 2016-17 – Page 14
Notes: Reading level groupings are based on provincially developed benchmarks. The percentages of students in each of the reading level groupings were found using the number of students with reported reading levels as the denominator in the calculations. Students who were excluded or who did not participate in the reading assessment were not included in the denominator for these calculations. Results for populations of fewer than 10 students have not been reported to avoid identifying individuals or very small groups of students. FNM students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNM students are those who do not identify as FNM or I, however, this category may include FNM students who choose not to self-identify. Source: Ministry of Education, 2017
Analysis of results
Overall in our Division, 74.3% of Grade 3 students are reading at or above the reading level benchmark, which is on par with the provincial average and nearly at the provincial target of 75% by June 2018. As of May 2017, 75% of Grades 1-8 students (not reported above) were reading at or above grade level, up from 73% in May 2016. All grade cohorts improved. Notably, the Grade 2 FNMI cohort of students in 2016-17 reading at or above grade level increased by 22 percentage points.
When results are disaggregated, 50% of First Nations, Métis and Inuit (FNMI) Grade 3 students are reading at or above the benchmark, whereas 79.1% of non-FNM students are reading at or above grade level.
Note that Prairie Valley’s results include both Fountas and Pinnell reading assessment numbers for students in English programming and the GB+ assessment results students in French Immersion programming.
Prairie Valley recognizes the gap between FNMI and non-FNMI reading levels. The Division will continue with a K to 3 Reading strategy, which includes further implementation of Saskatchewan Reads, and will continue supporting the Leveled Literacy Intervention (LLI), increased monitoring and support for grades 1 to 3 students, and instructional supports for schools with vulnerable populations. In addition, Prairie Valley will continue to monitor reading levels for all Grades 1 to 8 students
Prairie Valley School Division Annual Report – 2016-17 – Page 15
Improving First Nations and Métis Student Engagement and Graduation Rates and Following Their Voices OUTCOME: By June 30, 2020, collaboration between First Nations and Métis and non-First Nations and Métis partners will result in significant improvement in First Nations and Métis student engagement and will increase the three-year graduation rate from 35% in June 2012 to at least 65%. PRIORITY: In partnership with First Nations and Métis stakeholders, implement the Following Their Voices Initiative
School Division goals aligned with the First Nations and Métis Student Engagement and Graduation Rates outcome and the Following Their Voices priority
FNM students will achieve a 65% three-year graduation rate.
Actual: We achieved 54%, down slightly from 56% the previous year. FNM and non-FMN students will achieve parity on the OurSCHOOL/TellThem From Me engagement measures.
Actual: All students: 66%, FNM Students: 63% and non-FNM students: 68%.
Overall, the engagement measures indicate that students are able to find friendly, supportive, welcoming and intellectually challenging educational environments at school. FNM students reported engagement (63%) slightly lower than for non-FNM students (68%) but this is an increase over the previous years. Of the five high schools with populations greater than 40% FNM students, all showed improvement in this measure (average up 8 percentage points.) School administrators and staff encourage respectful, caring environments, develop ways to meaningfully connect each student with a caring adult in the school and seek student input into high school course offerings and extra-curricular opportunities. Specific information is included in each school's Learning Improvement Plan.
School Division actions taken during the 2016-17 school year to achieve the targets and outcomes of the First Nations and Métis Student Engagement and Graduation Rates outcome and the Following Their Voices priority
Bert Fox Community High School implemented year two of Following Their Voices.
The Ministry of Education again supported the program with a half-time teacher facilitator providing direct support to teachers in their classrooms.
The second cohort of five teachers received professional development and support, for a total of 19.
The program was tracked through a standard set of performance measures throughout the school year.
The data showed a reduction in negative behaviour and increased student attendance and retention. At the end of the school year, the retention rate of the original cohort of 202 high school students was 91% (184 students) registered in the next year of school.
Division staff met with community partners, which included:
Holding regular meetings with First Nations Education Coordinators at Bert Fox Community High School, Balcarres Community High School and Greenall High School with area First Nations. These meetings resulted in regular presence in
Prairie Valley School Division Annual Report – 2016-17 – Page 16
schools by band staff as well as parents who often relied on Education Coordinators as advocates and support when attending school meetings.
Holding educational needs and performance planning meetings with Bands whose students attend Prairie Valley schools, gathering feedback to inform program planning decisions and student support services.
Held two First Nations and Métis Advisory Council meetings. The first on November 2, 2016 asked for Council input into School Division programming and yielded specific suggestions focused on suicide prevention and education, nutrition programs, dual language signage in schools, and using the “Natural Curriculum” in classrooms. The second meeting on May 9, 2017 focused on guided questions seeking input into the new Strategic Plan, 2017-2021.
Held a Director of Education - Tribal Council Director meeting on November 2, 2016 to share student achievement reports.
Celebrated events of significance to First Nations throughout the year:
15 schools involving 1,173 students attended Treaty 4 Days on September 13 to 17, 2016. Bert Fox Community High School students hosted three tipis raising providing student activities.
Recognized Orange Shirt Day Division-wide on September 30, 2016. Balcarres and Bert Fox hosted student-learning events with Elders present.
Observed Remembrance Day at the Education Centre, recognizing the contributions of First Nations and Métis veterans and including an Elder and singer/drummer.
Recognized Aboriginal Storytelling Month in February 2017.
Held National Aboriginal Day events around the Division attended by students and staff in various communities.
Prairie Valley School Division Annual Report – 2016-17 – Page 17
Measures for Improving First Nations and Métis Student Engagement and Graduation Rates and Following Their Voices
Average Final Marks Teacher-assigned marks are important indicators of student performance in school. Classroom marks are used for grade promotion and graduation decisions, to meet entrance requirements for postsecondary education, to determine eligibility for scholarships and awards and by some employers when hiring. The following displays average final marks in selected secondary-level courses for all students, and by non-FNM and FNM student subpopulations in the Division, along with provincial results for each category.
Notes: Results for populations of fewer than 10 students have not been reported to avoid identifying individuals or very small groups of students (nr). FNM students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNM students are those who do not identify as FNM or I, however, this category may include FNM students who choose not to self-identify. Source: Ministry of Education, 2017
Analysis of results
The average final marks for all students were generally on par with provincial averages. Students exceeded the provincial results in four of eight subject areas and were lower than the provincial results in four areas. Average marks of self-identified FNMI students were slightly lower than the FNMI provincial results in all subject areas. The gap between FNMI and non-FNMI achievement in the Division ranged from 11 to 22 percentage points and is consistent with last year’s results.
Credit Attainment Credit attainment provides a strong predictive indicator of a school system’s on-time graduation rate. Students receiving eight or more credits per year are more likely to graduate within three years of beginning Grade 10 than those who do not achieve eight or more credits per year.
Province Prairie Valley Province Prairie Valley Province Prairie Valley
English Language Arts A 10 (Eng & Fr equiv) 73.3 72.3 76.4 75.6 61.0 56.9
English Language Arts B 10 (Eng & Fr equiv) 73.0 73.4 76.0 76.6 61.0 59.7
Science 10 (Eng & Fr equiv) 72.3 73.5 75.6 77.4 59.5 57.9
Math: Workplace and Apprenticeship 10 (Eng & Fr equiv) 72.8 69.9 76.2 75.8 61.5 53.3
Math: Foundations and Pre-calculus 10 (Eng & Fr equiv) 72.9 72.2 74.9 74.9 61.9 58.1
English Language Arts 20 (Eng & Fr equiv) 74.7 73.7 76.7 75.3 64.9 63.9
Math: Workplace and Apprenticeship 20 (Eng & Fr equiv) 67.4 67.6 70.2 71.1 61.4 56.0
Math: Foundations 20 (Eng & Fr equiv) 73.8 74.6 75.6 77.1 63.7 58.6
Average Final Marks in Selected Secondary-Level Courses, 2016-17
SubjectAll Students Non-FNMI FNMI
Prairie Valley School Division Annual Report – 2016-17 – Page 18
The following displays the credit attainment of secondary students attaining eight or more credits per year for all students, and by non-FNM and FNM student subpopulations in the Division, along with provincial results for each category.
Notes: Proportions are calculated as the percentage of students enrolled at the secondary level on September 30 attaining eight or more credits yearly. Results for populations of fewer than 10 students have not been reported to avoid identifying individuals or very small groups of students (nr). FNM students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNM students are those who do not identify as FNM or I, however, this category may include FNM students who choose not to self-identify. Source: Ministry of Education, 2017
Analysis of results
Overall credit attainment rates are about the same as last year, with 70% of students receiving eight or more credits per year in 2016-17, down from 71% in 2015-16. The rate for FNMI students are higher than last year, with 50% receiving eight or more credits in 2016-2017, up from 45%. For non-FNMI students, rates are slightly lower in 2016-17 at 75%, down from 79% in the previous year. When comparing provincial results to Prairie Valley’s results, the Division is significantly higher in all three groups: for all students at 70% compared to the provincial rate of 61%, for non-FNMI students at 75% compared to the provincial rate of 71% and for FNMI students at 50% compared to the provincial rate of 31%.
Prairie Valley School Division Annual Report – 2016-17 – Page 19
While our FNMI rates exceed provincial averages, we recognize the need to continue our focus on the FNMI subpopulation using approaches proven to be effective in our Division. Prairie Valley will continue to provide engaging and flexible programming options, proven credit recovery processes, and instructional supports for schools with vulnerable populations.
Prairie Valley School Division Annual Report – 2016-17 – Page 20
Graduation Rates Outcome: By June 30, 2020, Saskatchewan will achieve an 85% three-year graduation rate. Priority: Identify and implement high impact strategies for supporting student engagement, retention, and graduation.
School Division goals aligned with the Graduation Rates outcome and priority
Achieve an 87% three-year graduation rate.
Actual: We achieved 86%, compared to 85% in the previous year.
70% of students will report high levels of intellectual engagement and sense of belonging as measured by OurSCHOOL/Tell Them From Me.
Actual: We achieved 66% for all students, up from 63% in the previous year.
School Division actions taken during the 2016-17 school year to achieve the targets and outcomes of the Graduation Rates outcome
Schools monitored graduation eligibility regularly throughout the school year, providing interventions where necessary.
Superintendents monitored student progress toward graduation closely, reporting on graduation eligibility quarterly and following up with each school.
Career Counselors met with each Grade 12 student, individually or in small groups, to review post-secondary plans.
Facilitated a working group of senior math teachers to create online (PVSD Moodle) content for the WA (Workplace Apprenticeship) 20 modular course.
Offered enriched programming in more schools:
Updated Life Transitions 20 and 30 for modular use in 2017-2018.
Introduced Advanced Placement Psychology 30 in Greenall.
Extended French Immersion to Grade 7 at École White City School and Grade 3 at Lumsden Elementary School.
Determined scope and sequence of secondary programming requirements including resources for the introduction of French Immersion programming at Greenall High School beginning in 2018-2019.
Swimming programs for students with intensive supports increased from 13 schools participating in 2015-2016 to 15 schools in 2016-2017.
Prairie Valley School Division Annual Report – 2016-17 – Page 21
Measures for Graduation Rates
Grade 12 Graduation Rate: On-Time To graduate within the typical three-year period after beginning Grade 10, students must accumulate an average of eight credits per year to achieve the minimum requirement of 24 required secondary level credits at the end of Grade 12. On-time graduation rates are one measure of the efficiency of a school system. The following displays the percentage of students (all students, non-FNM and FNM) in the Division who graduated within three years of entering Grade 10, along with provincial results in each of these categories.
Notes: 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 fewer than 10 students have not been reported to avoid identifying individuals or very small groups of students (nr). FNM students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNM students are those who do not identify as FNM or I, however, this category may include FNM students who choose not to self-identify. Source: Ministry of Education, 2017
Analysis of results
Prairie Valley School Division Annual Report – 2016-17 – Page 22
In June 2009, 83% of Prairie Valley students graduated within three years of entering Grade 10 (91% of non-FNMI students and 50% of FNMI students). In June 2017, the graduation rate increased to 86% (93% for non-FNMI students and 54% for FNMI students). Prairie Valley School Division’s results are higher than the provincial average for all students (86% compared to 76%) and exceed the provincial ESSP 2020 outcome target of 85%. Graduation rates for FNMI students dropped slightly to 54% compared to 57% in 2015-2016, though FNMI graduation rates remain significantly higher than the provincial rate of 43%. While it traditionally takes three years to achieve the 24 credits required for graduation, students face many different circumstances, and our objective is to support all students to successfully complete high school, regardless of how much time it takes.
Grade 12 Graduation Rate: Extended-Time Some students need more time to complete all the courses necessary to graduate so they continue in school longer than the typical three years after beginning Grade 10. Extended-time graduation rates are one measure of the responsiveness of the school system. The following displays the percentage of students (all students, non-FNM and FNM) in the Division who graduated within five years of entering Grade 10, which includes those who graduated on time, along with provincial results in each of these categories.
Prairie Valley School Division Annual Report – 2016-17 – Page 23
Notes: Extended-time graduation rates are calculated as the percentage of students who complete Grade 12 within five years of ‘starting’ Grade 10 (and include those who graduate on-time). Results for populations of fewer than 10 students have not been reported to avoid identifying individuals or very small groups of students (nr). FNM students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNM students are those who do not identify as FNM or I, however, this category may include FNM students who choose not to self-identify. Source: Ministry of Education, 2017
Analysis of results
When comparing to provincial results, Prairie Valley School Division’s 2016-2017 extended-time graduation rates – within five years of beginning Grade 10 – are higher in all categories: for all students (90% compared to 84%), for non-FNMI students (97% compared to 90%) and for FNMI students (64% compared to 60%).
Between 2009 and 2017, the extended-time graduation rate has increased overall and for non-FNMI students. In 2009, 86% of the total student population graduated within five years of beginning Grade 10; by 2017 that number increased to 90%. The non-FNMI population graduating within five years increased from 92% to 97% between 2009 and 2017. The FNMI extended time graduation rate increased from 59% to 64% over the same period.
We will continue to offer a full array of programs and services that support students in attaining graduation requirements.
Prairie Valley School Division Annual Report – 2016-17 – Page 24
Grade 9 to 10 Transition The transition from Grades 9 to 10 can be difficult for some students for many different reasons, including not having reached all outcomes from each subject area in the elementary grades. This measure is intended to show how well Grade 9 students adjust in the transition to Grade 10. Achieving eight or more credits a year is important for steady progress towards graduating on-time. The following displays the percentage of Grade 9 students (all students and the FNM subpopulation) in the Division who achieved eight or more credits the following school year, along with provincial results for the past eight years and the eight-year average.
Notes: Percentages are calculated as the number of students attaining eight or more credits in the year immediately following their Grade 9 year divided by the number of students in the Grade 9 cohort. Results for populations of fewer than five have not been reported to avoid identifying individuals or very small groups of students. FNM students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNM students are those who do not identify as FNM or I, however, this category may include FNM students who choose not to self-identify. Source: Ministry of Education, 2017
Prairie Valley School Division Annual Report – 2016-17 – Page 25
Analysis of results
Overall, 89.5% of students enrolled in Grade 10 for the first time in 2016-2017 achieved eight or more credits; of those students who are FNMI, 61% achieved eight or more credits, down from 69% the previous year. Our Division’s results are significantly higher than the provincial average results of 75% for all students and 40% of FNMI students. The eight-year results displayed on the left side of the chart show similar trends. On average over the past 8 years 88% of Prairie Valley students achieved 8 or more credits in Grade 10 for the first time, compared to 74% provincially. For FNMI students, an average of 62% of Prairie Valley students achieved this goal compared to 40% provincially. Prairie Valley School Division is proud of our efforts to provide a wide variety of engaging programming options to high school students, regardless of location, school size, or school configuration.
Prairie Valley School Division Annual Report – 2016-17 – Page 26
Sector-Wide Efficiencies Outcome: By August 31, 2020, implement a sector-wide approach to find efficiencies and increase value add in order for the sector to be responsive to the challenges of student needs.
School Division goals aligned with the Sector-Wide Efficiencies outcome
Achieve an accumulated savings of $10.1M.
Actual: We achieved $12.6M cumulative savings, up from $8.0M cumulative
last year.
School Division actions taken during the 2016-17 school year to achieve the targets and outcomes of the Sector-Wide Efficiencies outcome
Prepared and implemented an efficiency agenda for 2016-2017 with savings totaling $2M. Highlights include:
Information technology related savings accounted for $1M of the total, resulting from successful tenders for laptops, servers and switches, refining specifications, converting six schools to multi-area SIP (session initiation protocol) phone lines and doing more work in-house rather than contracting
Seven tenders resulted in combined savings of approximately $367K
Completed energy efficiency audits at five schools through SaskPower that will provide a blueprint for actions next year
Reduced travel costs and more efficient use of fleet vehicles and video conferencing
Initiated phase two of WILO, A Week in the Life of…., consisting of:
All schools holding staff meetings to identify issues and distractions affecting educational assistants (EA), teachers and school based administrators.
Held six regional meetings collaboratively facilitated by senior administration and Prairie Valley Teachers Association executive to hear and compile school level data.
Analyzed data from regional meetings and developed an action plan consisting of 23 actions addressing 12 issues and distractions. Seventeen of the 23 actions were completed.
Began to examine how to streamline the management responsibilities of school-based administrators in order to maximize time for instructional and school leadership, which included:
Hosting a feedback session with all school-based administrators to ask: What items are causing you excessive administrative work? How can we adjust expectations or processes to remove or reduce excessive administrative work? What is working well that we need to do more of?
Compiling the issues and proposed action plan and reviewing with a focus group.
Developing an initial plan of action ready for implementation in 2017-2018 This will continue to be a priority area in 2017-2018.
Prairie Valley School Division Annual Report – 2016-17 – Page 27
Completed implementation of the action plan to improve the Human Resources-Payroll Interface. Communication has improved significantly with regularly scheduled meetings and quick check-ins, which has resulted in reductions in processing errors and rework. Better documentation of processes and standards has also contributed to process efficiencies.
Completed implementation of the action plan on the role of the educational assistant (EA):
Completed work relating to the role of the EA, which included a refresh of the educational assistant job description and the EA manual.
Introduced changes to roles and responsibilities between learning supports and human resources to streamline processes.
Implemented a new formula for allocating EA FTE to provide greater stability in EA allocations within schools. Movement of EAs within the system remained high in 2016-2017, primarily due to changes in student numbers resulting from a system-wide review of intensive needs student caseloads. Student caseloads and resulting staff movement are expected to stabilize in 2017-2018 and will continue to be monitored closely.
Continued to monitor, report and follow up on previous continuous improvement initiatives to ensure anticipated results are being realized.
Prairie Valley School Division Annual Report – 2016-17 – Page 28
Early Years Outcome: By June 30, 2020, children aged 0-6 years will be supported in their development to ensure that 90% of students exiting Kindergarten are ready for learning in the primary grades.
School Division goals aligned with the Early Years outcome
In the Early Years Evaluation, children aged 0-6 will achieve: - 95% in awareness of self
Actual: We achieved 97%. - 90% in social skills
Actual: We achieved 92%. - 80% in cognitive skills
Actual: We achieved 90%. - 90% in language
Actual: We achieved 94%. - 90% in physical development
Actual: We achieved 94%.
School Division actions taken during the 2016-17 school year to achieve the targets and outcomes of the Early Years outcome
Pre-kindergarten teachers offered an average of eight family engagement activities per school including theme nights/events, outdoor and indoor physical activities, student performances and field trips.
All 11 schools offering Pre-K reported multiple and varied ways of promoting Pre-K in the community such as: advertising, information sessions, posters, letters home and to local childcare centres and direct telephone contact with targeted families.
Speech-Language Pathologists supported Kindergarten teachers and identified language goals tailored to classroom needs in all 30 schools offering Kindergarten.
All new Pre-K teachers received professional development in Pre-K Basics and 34 of 37 Kindergarten teachers completed at least two on-line modules of Literacy Practices in Kindergarten.
Measures for Early Years
Early Years Evaluation The Early Years Evaluation-Teacher Assessment (EYE-TA) is a readiness-screening tool that provides information about each child’s development and learning with a focus on reading readiness skills. Results from the EYE-TA allow educators and school-based interdisciplinary teams to quickly identify children most likely to require extra support during the Kindergarten year, based on their levels of skill development in five key domains at school entry. In addition to results for specific domains, children are also assigned a comprehensive score known as a Responsive Tiered Instruction (RTI) level. Responsive Tiered Instruction (RTI) is a preventive approach that allows educators,
Prairie Valley School Division Annual Report – 2016-17 – Page 29
school teams and divisions to allocate resources early and continuously, rather than waiting until after children have experienced failure before responding. The following displays the percentage of children (all children, non-FNMI and FNMI) in the Division assessed as Tier I at Kindergarten entry and after the Kindergarten year at exit, for the 2014-15 (baseline) year and the two years following, as well as the provincial results for each category.
Notes: Research shows early identification followed by a responsive, tiered approach to instruction from Kindergarten to Grade 3 can substantially reduce the prevalence of reading challenges. The primary role of EYE is to help inform educational practice. EYE screening at Kindergarten entry is used by classroom teachers and school divisions to identify children who experience
Prairie Valley School Division Annual Report – 2016-17 – Page 30
difficulties with important skills when they arrive in Kindergarten, and who may need closer monitoring or further assessment during the year. Children who have difficulty with important skills at Kindergarten entry are also re-assessed before the end of the Kindergarten year, allowing school divisions to measure the impact of their supports and responses. Children assigned Tier I RTIs are able to complete developmental tasks without difficulty. These children have a high probability of reading at grade level by Grade 3 - an important predictor of school success, including Grade 12 graduation. The format of EYE-TA results reported previously in school division annual reports varies from the format used here. Prior to 2016-17, displays showed percentage results for all RTI Tiers at Kindergarten entry and exit of the assessment year. The amended displays now show only the percentage of children assessed as Tier I at Kindergarten entry and after the Kindergarten year at exit. In addition, School Division EYE-TA displays also now show results for self-declared First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk children (FNMI), and for those who do not identify as FNMI (non-FNMI), provided both comparison groups consist of a minimum of 10 children. It should be noted that the non-FNMI group may include FNMI students who choose not to self-identify. Source: Ministry of Education, Early Years Branch, 2017
Analysis of results
The 2016-2017 EYE-TA results at Kindergarten exit for Prairie Valley School Division show 84% of students scored as Tier 1 indicating their learning and development is typical for children the same age.
Prairie Valley School Division results are above the provincial averages in Tier 1 (84% for Prairie Valley compared to 80% for the province) though are slightly lower than the previous year (88% in 2015-16 compared to 84% in 2016-17). For FNMI students, Prairie Valley results are also above the provincial average in Tier 1 (61% compared to 58%) though are lower than the previous year (61% in 2016-2017 compared to 71% the previous year). Results for non-FNMI children are similar, higher than the provincial average (87% compared to 84% provincially) though slightly lower than the previous year (90% in 2015-2016).
Prairie Valley School Division Annual Report – 2016-17 – Page 31
School Division Local Priority Area
Prairie Valley School Division had seven local priorities unique to our School Division relating to academic areas such as science and Treaty Essential Learnings, extra-curricular opportunities for students and high quality transportation, finance, facilities and technology support services.
For results information, see our 2016-2017 Community Report on our website at www.pvsd.ca under Publications.
Prairie Valley School Division Annual Report – 2016-17 – Page 32
Demographics Prairie Valley School Division closely monitors demographics for students and staff throughout the year, producing short- and long-term projections for staffing, programming, facility and technology planning purposes.
Students For student demographics and enrolments, the Division uses Baragar Demographic Dynamics combined with local knowledge and annually analyzes actual enrolments compared to projections and the reasons for variances. Enrolments in recent years have slightly increased, particularly in the areas around the City of Regina. As of September 30, 2016, 8,303 students were enrolled in Prairie Valley School Division, an increase from 2015 (8,159 students) and 2014 (8,090 students). The population of Kindergarten students increased compared to previous years, and the number of students from Grades 1 to 5 was higher than previous years. Grades 6 to 10 remained generally consistent with last year while Grade 11 decreased by approximately 60 students and Grades 12 increased slightly.
Students – Prairie Valley SD
Note: The table above identifies the actual number of students enrolled in each grade as of September 30 each year. Source: Ministry of Education, 2016
2014-15 2015-16 2016-17
Kindergarten 651 586 669
1 666 687 606
2 633 684 725
3 643 654 696
4 606 641 647
5 594 625 665
6 623 605 629
7 619 618 617
8 615 627 624
9 583 580 610
10 663 603 598
11 612 642 581
12 582 607 636
Total 8,090 8,159 8,303
PreK 156 157 179
Grade
Prairie Valley School Division Annual Report – 2016-17 – Page 33
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, 2016
2014-15 2015-16 2016-17
K to 3 370 379 372
4 to 6 277 292 336
7 to 9 359 355 316
10 to 12 403 419 430
Total 1,409 1,445 1,454
K to 3 98 123 159
4 to 6 26 50 69
7 to 9 - - 14
10 to 12 - - -
Total 124 173 242
1 to 3 34 46 53
4 to 6 38 40 49
7 to 9 56 41 49
10 to 12 38 48 34
Total 166 175 185
Self-Identified
FNMI
French
Immersion
English as an
Additional
Language
Subpopulation
EnrolmentsGrades
Prairie Valley School Division Annual Report – 2016-17 – Page 34
Staff
The Division employed 1,146 full-time equivalent positions as of August 31, 2016. About half of these employees were teachers. The other half includes a wide range of occupations including superintendents, supervisors, managers, educational assistants, social workers, occupational therapists, speech-language pathologists, psychologists, administrative support staff, information technology staff, finance and human resources staff, caretakers, bus drivers, mechanics and facility technicians who collectively worked to provide a quality educational experience for students.
School Division Staff as of August 31, 2017
Job Category FTEs
Classroom teachers 510.6
Principals, vice-principals 39.4
Other educational staff (positions that support educational programming) – e.g., educational psychologists, educational assistants, school community coordinators, speech language pathologists
319.6
Administrative and financial staff – e.g., Chief Financial Officers, accountants, Information Technology people, supervisors, managers, administrative assistants, clerks
30.3
Plant operations and maintenance – e.g., caretakers, handypersons, carpenters, plumbers, electricians, gardeners, supervisors, managers
65.0
Transportation – e.g., bus drivers, mechanics, parts persons, bus cleaners, supervisors, managers
175.4
League of Educational Administrators, Directors and Superintendents (LEADS) – e.g., director of education, superintendents
6.0
Total Full-Time Equivalent (FTE) Staff 1146.3
Notes: • The numbers shown above represent full-time equivalents (FTEs). The number of employees may be 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 as 0.4 as a classroom teacher and 0.6 as a principal. Source: Prairie Valley School Division Human Resource System
Prairie Valley School Division Annual Report – 2016-17 – Page 35
Senior Management Team
The Director of Education, Ben J. Grebinski, was the Chief Executive Officer of the School Division and reports to the elected board. The Director of Education/CEO was responsible for the administration of the Division, supported by a Deputy Director of Instruction and School Operations (Interim), Mike Embury and a Deputy Director of Division Services/CFO, Naomi Mellor.
In the 2016-2017 school year, four instructional superintendents responsible for instruction and school operations, one superintendent responsible for learning supports and one superintendent responsible for project management reported to a member of the senior management team:
Patty Brady, Superintendent of Education – School Operations
Mike Embury, Superintendent of Education – School Operations
Dale Reed, Superintendent of Education – School Operations
Derek Smith, Superintendent of Education – School Operations
Lorrie Anne Harkness, Superintendent of Education – Learning Supports
Lyle Stecyk, Superintendent of Project Management
Five supervisors and two managers reported to a member of the senior management team:
Ashton Calder, Supervisor of Communication, Information and Technology
Lola Correia, Supervisor of Finance
Keith Harkness, Supervisor of Learning, Assessment and Data Systems
Cindy Laturnas, Supervisor of Transportation
Megan Rich, Supervisor of Human Resources
Devin Jones, Manager of Human Resources
Sheena August, Manager of Communications
Prairie Valley School Division Annual Report – 2016-17 – Page 36
School Division Infrastructure and Transportation
School List 2016-2017 School Grades Location
Arm River Colony School K-12 Arm River Colony Balcarres Community School PreK-12 Balcarres Balgonie Elementary School K-8 Balgonie Bert Fox Community High School 8-12 Fort Qu’Appelle Broadview School PreK-12 Broadview Clive Draycott School K-8 Bethune Cupar School K-12 Cupar Dr. Isman Elementary School K-6 Wolseley École White City School K-8 White City Edenwold School K-6 Edenwold
Emerald Ridge Elementary School K-8 White City Fort Qu’Appelle Elementary Community PreK-7 Fort Qu’Appelle Greenall High School 9-12 Balgonie Grenfell Elementary Community School PreK-6 Grenfell High Community School 7-12 Grenfell Indian Head Elementary School PreK-6 Indian Head Indian Head High School 7-12 Indian Head James Hamblin School K-9 Qu’Appelle Kelliher School PreK-12 Kelliher Kennedy-Langbank School K-8 Kennedy Kipling School PreK-12 Kipling
Lajord Colony School K-12 Lajord Colony Lipton School PreK-12 Lipton Lumsden Elementary School PreK-8 Lumsden High School 9-12 Lumsden McLean School K-8 McLean Milestone School K-12 Milestone Montmartre School K-12 Montmartre North Valley Elementary School K-6 Neudorf North Valley High School 7-12 Lemberg Pense School K-8 Pense Pilot Butte School PreK-8 Pilot Butte Robert Southey K-12 Southey Sedley School K-8 Sedley
South Shore School K-8 Regina Beach Stewart Nicks School K-8 Grand Coulee Vibank Regional School K-12 Vibank Whitewood School PreK-12 Whitewood Wolseley High School 7-12 Wolseley
Prairie Valley School Division Annual Report – 2016-17 – Page 37
Infrastructure Projects 2016-2017 Several schools in the Prairie Valley School Division were modernized and/or renovated during 2016-2017. A list of significant projects appears below.
School Project Description 2016-2017
Cost
Capital Project Expenditures
*Greenall High
Servery
Renovate and modernize the practical and applied arts foods and commercial cooking spaces and servery spaces to address programming, operating and nutrition deficiencies (cost includes equipment).
$188,465
Busses and Other Vehicles 1,311,761
Furniture and Equipment 728,108
Computer Hardware and Audio/Visual Equipment 2,142,647
Total Capital Expenditures $4,370,981
Non-Capital Project Expenditures
Cupar Roof Repair Re-shingle failed end of life roof. 101,682
Cupar Replace Sidewalks
Replaced multiple sidewalks and entrance pads.
42,581
Dr. Isman Gym Floor Replaced end of life gymnasium floor. 34,087
Greenall Change Room Showers
Renovated boys and girls gym change rooms and showers.
83,649
Greenall Washroom Renovated northeast boys, girls and staff bathrooms.
131,292
Grenfell High Gym Change Rooms
Renovated boys and girls gym change rooms and showers.
126,479
Indian Head High
Washrooms Renovated boys and girls central wing bathrooms
80,943
James Hamblin
Roof Repair Replaced failed gymnasium roof. 61,224
Kelliher
Washroom Renovated boys and girls north west bathrooms.
73,153
Lipton Roof Repair Replaced end of life hail damaged roof (excluding gym).
78,891
Prairie Valley School Division Annual Report – 2016-17 – Page 38
School Project Description 2016-2017 Cost
Lumsden Elementary
Roof Repair Replaced two east-central end-of-life roof sections.
37,671
Milestone Concrete Replaced damaged unsafe concrete walkway at junior school.
36,595
Montmartre Concrete Replaced damaged unsafe concrete walkway on south side of school.
24,379
Montmartre Gym Floor
Replaced end-of-life gymnasium floor, addressed stage safety- access issues, drapes and acoustics.
102,613
North Valley Elementary
Sidewalk Replaced damaged unsafe concrete walkway.
30,297
North Valley High
Roof Repair Repaired multiple end of life and failed roof sections.
103,903
Pilot Butte Gym Replaced end of life gymnasium floor. 62,633
Sedley School Roof Repair Repaired multiple failed roof sections. 146,147
Vibank Sidewalk Replaced damaged unsafe concrete walkway.
30,047
Whitewood Sidewalk Replaced damaged end of life concrete walkway and pads.
62,602
Wolesley High Roof Repair Replaced end of life failed roof. 155,116
Various schools
Painting and flooring
Painting at Indian Head High, Pilot Butte and Bert Fox. Flooring at North Valley High, James Hamblin and Grenfell High.
240,470
Various schools
Various projects
Various maintenance and small renovations projects.
116,610
Total Non-Capital Project Expenditures 1,963,064
Total $6,334,045
*This project was largely completed in 2015-2016 but part of the cost and work was incurred in 2016-2017.
Prairie Valley School Division Annual Report – 2016-17 – Page 39
Transportation Given the size and the geographic dispersion of Prairie Valley School Division, the transportation of 4,500 students to and from school each day is a significant operational challenge. Prairie Valley School Division operates its own transportation service with a fleet of 210 buses. Because of historical arrangements due to geographic proximity to Regina and access to various programming options, the Division transports 141 students into 20 Regina schools from nearby communities using a combination of nine bus routes and taxicabs to ensure that students get to school in a timely manner. These Regina routes will be phased out by June 2019.
Professional transportation staff use up-to-date technology to refine and improve transportation services. Collaboration and communication between the central transportation office, schools, students, families and communities ensures a culture of safety throughout the School Division.
Student Transportation Statistics
Number of students transported daily*
4508
In-town students transported (included in above) 752
Number of transportation routes 164
Number of buses 210
Kilometres travelled daily 27,689
Average age of buses 6.56 years
Capacity utilized on buses 88%
Average one-way ride time 25 min.
Longest one-way ride time 85 min
Cost per student per year $2,070
Cost per kilometer travelled $1.98
*Statistics are for daily transportation of students to and from school. Extra-curricular trips are not included. Source: Prairie Valley Transportation Services, 2017.
Prairie Valley School Division Annual Report – 2016-17 – Page 40
Financial Overview Summary of Revenue and Expenses The Division’s leadership is committed to responsible stewardship of the public funding allocated to the Division by the Ministry of Education and other sources. In fiscal 2016-2017, Prairie Valley School Division recorded an actual deficit of $627,000, is a $1.0M improvement over the budgeted deficit of $1.62M. Revenues The Division received revenues totaling $105.5M in 2016-2017, a decrease of 1.1 per cent over 2015-2016 actual revenues and an increase of $1.0M over the 2016-2017 budgeted revenue. This increase is due to:
Combined higher total Ministry of Education operating grants and property tax revenue
An increase in capital grants related to an in-year increase in preventative maintenance and repair (PMR) funding
Higher than estimated other revenues for miscellaneous reimbursements and other revenues
In-year third-party grant funding
Offsetting revenue decreases were due to:
o Lower than estimated tuition revenues as a result of lower than projected on-reserve student enrolments
o Lower than estimated school generated funds, offset by matching expenses Expenditures The Division incurred operating expenditures of $106.1M, an increase of 1.7 per cent from 2015-2016 actual expenditures and consistent with 2016-2017 budgeted expense. Although total expenses were consistent with budget, there are variances between categories attributable to: higher than estimated salary and benefit pressures for substitute support staff, building operating costs such as utilities and minor renovations, higher than projected amortization of capital assets, increased attendance at board events and expenses related to grants received in-year that were not known during budget preparation. Increases were offset by savings in administrative and support staff due to vacancy management, savings from lower than projected fuel costs and savings in supplies and services, professional development and travel costs due to internal expenditure restraint measures. In 2016-2017, as in previous years, Prairie Valley School Division’s single largest expense was Instruction, which includes salaries and benefits for teachers and other staff who work with students, resource materials and classroom supplies. Capital expenditures for the year totaled $4.4M.
Prairie Valley School Division Annual Report – 2016-17 – Page 41
Prairie Valley School Division Annual Report – 2016-17 – Page 42
Budget to Actual Revenue, Expenses and Variances
Budget to Budget to
2017 2017 2016 Actual Actual %
Variance
Over / (Under)
Property Taxation 40,420,236 46,005,100 41,933,898 5,584,864 14% 1
Grants 53,540,398 49,502,964 54,134,870 (4,037,434) -8% 2
Tuition and Related Fees 6,409,375 5,597,790 6,050,508 (811,585) -13% 3
School Generated Funds 2,730,856 2,607,088 2,836,928 (123,768) -5%
Complementary Services 660,000 661,920 660,000 1,920 0%
External Services - 150,000 150,000 150,000 100% 4
Other 695,000 955,478 922,226 260,478 37% 5
104,455,865 105,480,340 106,688,430 1,024,475 1%
Governance 575,831 787,719 726,583 211,888 37% 6
Administration 4,513,861 4,281,500 4,337,784 (232,361) -5% 7
Instruction 73,617,691 72,847,516 71,381,967 (770,175) -1%
Plant 11,828,230 12,540,582 12,664,384 712,352 6% 8
Transportation 9,496,645 9,331,695 9,003,863 (164,950) -2%
Tuition and Related Fees 62,000 217,266 65,417 155,266 250% 9
School Generated Funds 2,670,575 2,532,841 2,721,262 (137,734) -5% 10
Complementary Services 2,611,808 2,572,193 2,526,313 (39,615) -2%
External Services - 150,000 150,000 150,000 100% 11
Other Expenses 700,141 845,904 728,073 145,763 21% 12
106,076,782 106,107,216 104,305,646 30,434 0%
(1,620,917) (626,876) 2,382,784
Note
1
2
3
4
5
6
7
8
9
10
11
12
Surplus (Deficit) for the Year
Budget Actual Note
REVENUES
Total Revenues
EXPENSES
Total Expenses
Actual Variance
Explanation for Variances (All variances that are greater than positive or negative 5% must be explained)
Explanation
Education Property Tax revenue budget originally based on 2016 calendar year. Actuals are based on four months from
2016 and eight months from 2017, which had a large increase.
School division operating funding is provided through a combination of Education Property Tax (EPT) and Government
Operating Grants. When higher amounts of EPT are collected (see explanation above), less is provided through operating
grants.
Lower than estimated enrolments of on-reserve students.
In year receipt of third party grant for Invitational Shared Services.
Increase in students attending a Regional College and specialized school.
Offset by school generated funds revenues.
In year receipt of third party grant management.
Higher than estimated interest on bank indebtedness and provision for uncollectible tax arrears.
Savings from in‐year vacancy management and spending restrictions on professional development and travel.
Increased miscellaneous revenues and reimbursements.
Additional costs related to Public Section litigation, change in recording of SCC grant allocations and higher than budgeted
Board Member event attendance.
Higher building operating costs for utilities and increase in preventative maintenance related expenditures to offset in year
funding increase received .
Prairie Valley School Division Annual Report – 2016-17 – Page 43
Appendix A – Payee List Board Remuneration
Name Remuneration
Travel Professional
Development
Total In Province
Out of Province
In Province Out of
Province
Baran, Jeffrey (Oct 27, 2016 – Aug 31, 2017)
16,630 7,564 - 3,977 - 28,171
Barber, Verne (Oct 27, 2016 – Aug 31, 2017)
15,080 4,440 - 3,585 - 23,105
Berglund, Terry 17,682 12,164 - 4,162 - 34,008
Blatter, Marlene (Oct 27, 2016 – Aug 31, 2017)
18,268 7,577 - 3,716 - 29,561
Bradley, Judy 18,117 7,642 - 3,075 - 28,834
Couture, Denise (Oct 27, 2016 – Aug 31, 2017)
13,111 4,857 - 2,846 - 20,814
de Gooijer, Bert (Vice-Chair)
23,324 11,677 - 3,576 - 38,577
Emery, Kenton (Sep 1, 2016 - Jan 31, 2017)
8,857 2,128 - 1,203 - 12,188
Esplin, Kent (Sep 1, 2016- Oct 26, 2016)
2,887 902 - - - 3,789
Fjestad, Deanna (Sep 1, 2016- Oct 26, 2016)
3,964 1,231 - - - 5,195
Jenkins, Jay (Sep 1, 2016- Oct 26, 2016)
2,875 1,379 - 1,000 - 5,254
Kotylak, Janet (Chair) 32,139 13,059 - 691 - 45,889
Sangwais, Rachel 10,103 3,547 - 2,264 - 15,914
Thauberger, Frank 17,409 4,982 - 3,438 - 25,829
Urban, Sandi (Sep 1, 2016 - Oct 26, 2016)
2,345 384 - - - 2,729
Prairie Valley School Division Annual Report – 2016-17 – Page 44
Personal Services
Name Amount Aamodt, Marianne 86,066
Ackerman, David 55,992
Adames, Pamela 65,327
Adams, Amber 80,318
Adams, Tracy 90,358
Agarand, Carla 68,452
Akrigg, Lindsey 86,084
Aldous, Leah 59,987
Allan, Sarah 62,941
Amyotte, Greg 55,992
Anderson, Chelsea 62,925
Anderson, Sarah 75,563
Andrews, Dean 90,562
Andrychuk, Jillian 90,137
Antifaiff, Chelsey 54,103
Armbruster, Danyelle 77,806
Armstrong, Donna 91,004
Armstrong, Michael 62,441
Arnason, Jennifer 54,620
Ashton, Wendy 86,979
Atkinson, Colton 64,750
August, Sheena 76,577
Aulie, Tracy 101,447
Babcock, Danielle 65,739
Babiuk, Nicole 54,814
Baggett, Angela 70,522
Bakken, Kristinia 95,208
Bales, Corey 82,699
Ballantyne, Robert 97,051
Balogh, Rhonda 86,506
Baumgartner, Connie 90,333
Bechard, Sara 76,815
Beck, Karissa 61,856
Beckett, Aline 86,741
Behrns, Brian 55,992
Bell, Erin 90,744
Bell, Lisa 77,241
Belliveau, Marlene 90,076
Name Amount Bender, Curtis 95,500
Benning, Sarah 61,060
Berg, Michael 87,000
Berg, Robin 105,379
Bieber, Jennifer 85,896
Bircher, Dave 108,085
Bircher, Kim 85,909
Bird, Reila 104,113
Birns, George W. 90,076
Bjornson-Kowalchuk, Bev 116,356
Black, Melanie 90,406
Blayone, Carmen 85,912
Blenkin, Trudy 69,463
Blomquist, Cheryl 107,348
Blyth, Janine 106,520
Blyth, Leslie 85,896
Bohay, Renea 84,905
Bohay, Rick 86,264
Bollinger, Margaret 86,971
Bone, Toni 53,190
Bonk, Noelle 74,007
Boutin-Maloney, Andre 96,616
Bouvet, Danielle 85,816
Bowes, Jolene 63,501
Bowley, Tina 82,166
Boyd, Katelyn 54,822
Boyle, Noleen 85,896
Boys, Melissa 101,060
Braden, Patricia 100,754
Bradley, Holly 88,850
Bradley, Marie 94,664
Bradshaw, Gina 70,970
Brady, Patty 148,361
Brennan, Bonnie 86,359
Breti, Carolyn 86,756
Briere, Erica 54,061
Bright, Janna 55,358
Brodner, Leila 65,709
Prairie Valley School Division Annual Report – 2016-17 – Page 45
Name Amount Brooks, Valerie 99,508
Brown, David 59,474
Bruce, Murray 110,410
Brueckner-Procyk, Kelly 95,248
Brule, Danielle 57,519
Brule, James 86,459
Buchan, Scott 87,422
Buchko, Virginia 54,620
Burghardt, Amy 64,290
Button, Tamra 86,027
Byrnes, Angela 90,461
Cabylis, Demetrios 64,666
Calder, Ashton 109,531
Campbell, Juli 90,076
Carleton, Sherry 89,840
Carnegie Meeres, Kellianne 65,735
Carpentier, Anthony 50,268
Catusanu, Ciprian 74,671
Charanduk, Andrea 78,087
Chernenkoff, Tamara 84,381
Chomos, Gisele 85,055
Chorneyko, Camille 90,223
Christiansen, Kyla 51,567
Clark, Brandy 78,736
Clark, Christine 88,197
Clark, David 86,022
Clark, Micheil 68,617
Clark, Randy 88,038
Clarke, Darlene 95,208
Clarke, Kelly 82,790
Clarke, Sarah 58,402
Cochrane, Cory 96,680
Coghill, Jason 75,113
Cooper, Carla 79,126
Correia, Gloria 123,763
Crawford, Charnelle 67,872
Crawford, Kim 86,313
Crich, Julia 60,314
Croshaw, Jim 87,616
Cross, Meaghan 70,550
Name Amount Czemeres, Russell 90,921
Dahl-Ritco, Corinna 74,941
Dammann, Dal 94,667
Dash, Bonnie Jean 80,859
Dash, June 67,277
Davidson, Colby 61,418
Davis, Alisha 77,372
Davis, Jacquelyn 62,287
de Waal, Robert 69,034
Deck, Shelley 90,358
Decker, Michael 66,608
Deiter, Candice 85,896
Dermody, Krista 87,124
DeWitt, Barbara 73,103
Dickie, Brendan 56,012
Didur, Cheryl 54,377
Dirkson, Lois 86,459
Dixon, Amanda 68,951
Dodge, Adam 78,638
Dong, Ron 86,042
Doud, Brenda 113,028
Dovell, Karie 70,007
Dreger, Jennifer 77,774
Drew, Brandy 75,119
Driedger, Sheldon 69,034
Driedger, Tracy 92,707
Drozda, David 89,131
Dubois-Evans, Denise 87,952
Dudley, B. Joyce 85,999
Dufour, Heidi 78,427
Dufour, Sean 94,965
Dunham, Lynn 85,922
Dunville, Luke 90,132
Dusterbeck, Ann 87,242
Dvernichuk, Paula 95,390
Dwivedi, Rashi 66,671
Dyck, Kevin 51,743
Eberle, Valene 78,031
Edmonds, Mark 104,113
Elsner, Blaine 88,171
Prairie Valley School Division Annual Report – 2016-17 – Page 46
Name Amount Embury, Mike 167,338
Endicott, Brian 113,033
Endicott, Codie 75,592
Erbach, Chelsea 50,575
Ermel, Danielle 60,042
Esplin, Karla 85,926
Fafard, Andrea 82,241
Faucher, Michelle 91,180
Fenske, Holly 65,204
Ferguson, Amie 78,747
Ferner, Amy 90,076
Fiorante, Lina 86,121
Fitterer, Bryce 62,129
Flahr, Amanda 74,943
Focht, Cindy 108,091
Folnovic, Stephen 67,231
Forest, Jessica 58,773
Forster, Sean 70,183
Forsyth, Janelle 86,276
Fortin, Davina 85,896
Fowler, Krista 85,944
Fraser, Chelsea 64,029
Freitag, Cynthia Leah 50,674
Freitag, Justin 70,485
Frey, Roxanne 86,494
Frick, Troy 99,122
Froese, Lewis 86,064
Fuchs, Tracie 85,454
Fuhro, Dwight 89,250
Gabel, Brittany 59,050
Gabriel, Wayne 74,671
Gawley, Nathan 74,647
Gedak, Mark 86,370
Geiger, Cassandra 78,727
Geis, Kaitlyn 63,340
Geisler, Michelle 86,079
Geisler, Sarah 108,980
Gel, Rebecca 86,037
Gerein, Kelly 76,232
Gerein, Vanessa 79,495
Name Amount Gesell, Matthew 63,044
Gheyssen, Jesse 76,584
Giambattista, Melanie 66,146
Gibbens, Shelley 85,919
Gibbs, Dana 85,896
Gilroy, Caren 86,876
Godlien, Joshua 78,480
Goertzen, Scott 73,060
Gorski, Shelly 110,647
Gottfried, Kelsey 52,197
Gottselig, Donn 74,671
Grad, Geraldine 65,372
Graham, Ferrah 101,437
Graham, Marlo 79,098
Grainger, Bonny 117,200
Grant, Jalissa 62,531
Gray, Sandra 85,944
Grebinski, Ben 223,575
Grieve, Krysta 86,327
Gurski, Barb 85,968
Haase, Rhonda 69,078
Habeebkutty, Candy 95,338
Haberstock, Roxanne 85,896
Hadwen, Glenda 99,067
Halbgewachs, Michelle 86,677
Halipchak, Anastasia 121,491
Hallam, Heather 82,614
Hallam, Michael 86,356
Hamelin, Ken 90,172
Hamelin, Melody 65,224
Hamelin-Sorenson, Julie 86,313
Hamilton, Candace 85,896
Hampson, Lisa 83,086
Hansford, Melissa 86,974
Hanwell, Carrie 106,674
Harcourt, Dean 90,076
Harder, Shauna 85,944
Harder, Tamara 65,123
Harding, Brittney 51,342
Harding, Ryan 106,323
Prairie Valley School Division Annual Report – 2016-17 – Page 47
Name Amount Harkness, Keith 112,595
Harkness, Lorrie Anne 148,361
Harper, Donna-Lynne 85,986
Hartman, Jim 88,064
Hartman, Shanis 59,167
Harvey, John 115,107
Hasan, Maksudul 69,034
Hassler, Angela 88,675
Head, Micheal 64,748
Headrick, Daniel 63,248
Heck, Chelsea 51,568
Hennenfent, Joel 71,417
Henry, Susan 90,172
Herman, Kelsie 88,027
Herperger, Erin 75,338
Herranen, Erinn 88,674
Hewitt, Sue 85,905
Highmoor, Patricia 87,579
Hill, Tina 102,649
Himmelspeck, Deanna 69,546
Hollerbaum, Deanna 85,896
Holt, Kyla 63,703
Hood, Clinton 65,092
Horsman, Lisa 91,644
Horsman, Shaun 95,299
Howden, Camille 85,896
Howell Dalziel, Kelly 74,691
Hrbachek, Crystal 105,640
Hrynewich, Dion 116,780
Hrynuik, Joanne 86,562
Hubbard, Alicia 85,790
Hubick, Carole 86,459
Hubick, Shauna 86,164
Huck, Lori 86,011
Hulshof, Miranda 68,398
Hunt, Matthew 59,017
Hyndman, Jody 78,736
Ireland, Kelly 101,422
Irving, John 112,914
Istace, Kathleen 96,661
Name Amount Istace, Krista 75,031
Jacklin, Chris 95,208
Janz-Sargees, Tamara 59,889
Jewitt, Don 116,563
Jones, Andrea 64,960
Jones, Devin 100,034
Kalaman, Louanne 86,099
Kaufmann, Chantel 64,462
Keck, Laural 81,329
Kempton-Doane, Gina 50,899
Kennedy, Sarah 104,490
Kennedy-Maurice, Shannon 84,833
Kessler, Amanda 75,160
King, Donna 87,048
King, Leanne 77,979
Kirby, Michael 90,263
Kish, Vanessa 69,706
Klatt, Sandra 90,076
Klein, Mallory 77,321
Klein, Tim 97,937
Klotz, Michele 52,694
Klovansky, Kristine 89,730
Kolish, Erin 76,490
Komarychka, Justin 95,771
Koops, Michael 90,421
Koops, Sheena 90,639
Koskie, Maxine 87,910
Kossmann, Patrick 90,381
Kotylak, Lorelei 85,912
Kovach, Jason 91,103
Krawetz, Candice 95,809
Krefting, Ashley 72,398
Kruppi, Kelly 85,896
Kudeba, Kristen 83,286
Kuntz, Jennifer 72,038
Kuntz, Kristan 85,852
Kupschus, Glenn 78,394
Kurtz, Charlene 86,123
Lagasse, Judy 85,896
Lane, Beverley 94,664
Prairie Valley School Division Annual Report – 2016-17 – Page 48
Name Amount Lang, Annette 86,450
Langford, Philip 95,208
Langford, Rosalyn 90,100
Laroche, Brigitte 63,786
Larsen, Rhett 88,775
Laturnas, Cindy 105,828
Laturnas, Sandy 99,378
Laurie, Peggy 79,578
Law, Janelle 63,304
Leach, Stephanie 86,219
Leader, Lindsay 69,996
LeBlanc, Danielle 74,615
Lechner, Cory 90,076
Lechner, Montana 56,285
Lees, Jamie 77,839
Leflar, Scott 80,487
Leggett, Kai 90,539
Leibel, Adina 59,318
Leonard, Cortney 97,710
Lerat, Tatroy 85,909
Lesiuk, Larry 111,667
Lesko, Doreen 86,117
Leverick, Jenny 57,403
Linke, Lorell 50,158
Locken, Dale 80,934
Lockert, Larry 55,992
Long, Susan 63,177
Longstaff, Andrew 85,992
Lowenberger, Tanya 99,438
Lyons-Belt, Tanya 61,752
MacCallum, Tom 108,670
Macey, Debbie 65,236
Mackay, Andrea 72,176
Mackin, Kyle 60,631
Magel, Twila 61,082
Magnien, Kathy 115,947
Magnuson, Hala 81,983
Mah, Roxanne 69,943
Maier, Connie 98,638
Marley, Melissa 92,685
Name Amount Marshall, Judy 90,233
Martin, Laurie-Ann 112,244
Marzolf, Laurel 77,852
Massier, Paul 86,028
Matai, Ali 90,076
Mathewson, Robin 58,421
Matity, Lori 85,964
Matlock, Jannike 61,072
Mattick, Nancy 86,206
Maurer, Heather 55,766
Mayer, Candace 85,976
Mayes, Carol 60,127
Mayo, Robert 97,076
Mazur, Lora 86,266
Mcammond, Wade 111,667
Mccaw-Levers, Jessica 86,178
McDougall, Delee 64,578
McFadden, Shauna 55,635
McFarlen, Amy 71,296
McIntosh, Samantha 86,558
McKay, Ian 67,226
McKinney, Shannon 90,148
Mclean, Shelley 86,057
McMann, Sarah 56,106
Mcmurtry, Barbara 96,129
McNair, Alison 60,689
Mcnish, Laura 78,447
McPherson, Melody 85,936
Meena, Rhonda 85,964
Meeres, Stewart 74,218
Meiklejohn, Amanda 86,430
Meiklejohn, Dianne 68,306
Mellor, Naomi 189,035
Meyer, Grant 87,025
Meyer, Scott 86,356
Meyers, Chad 70,186
Michael, Corinna 85,936
Mievre, Rachelle 77,682
Miller, Carla 87,685
Miller, Dan 95,838
Prairie Valley School Division Annual Report – 2016-17 – Page 49
Name Amount Mills, Shannon 68,399
Montanini-Unser, Miranda 63,915
Mooney, Shelly 85,917
Moore, Jeff 86,085
Moore, Kirsten 85,214
Moroz, Andrea 86,340
Morphy, Fran 90,204
Morris, Deidre 79,235
Morris, Shawn 93,095
Morrison, Donald 86,399
Morrow, Shane 73,884
Morson, Charlene 89,981
Muller, Dwight 95,063
Muma, Valerie 86,119
Munro, Terry 90,076
Myers, Kristen 96,596
Mymryk, Leah 90,969
Nagel, Bonnie 85,474
Neal Langdon, Christian 79,934
Nelson, Jolene 67,573
Newton, Kermit 67,128
Nye, Michelle 86,605
Odishaw, Susan 66,179
Ogden, Angela 86,037
Olafson, Lindy 80,183
Olah-Palfy, Carmen 92,293
Olson, Monica 66,607
Omoth, Alisa 85,896
Onrait, Allyson 68,377
Orr, Tyson 62,209
Ostapowich, Jen 66,789
Pacio, Edrian 65,174
Parisien, Azalea 105,260
Park, Danelle 79,182
Parker-Harvey, Leeane 86,222
Parley, Trevor 85,912
Paskaruk, Amanda 52,335
Paskewitz, Kenneth 66,055
Paterson, Gerri 86,117
Pattison, Jennifer 90,330
Name Amount Paul, Gwen 90,358
Paulhus, Lorie 88,712
Pelletier, Rene 107,506
Perras, Shauna 87,170
Peters, Rodney 73,850
Peterson, Debbie 60,317
Petford, Corey 86,113
Petford, Dion 85,896
Petford, Geneise 65,649
Petford, Tammy 91,879
Petrinchuk, Dwayne 81,246
Petrisor, Kendra 54,620
Pichette, Catherine 60,520
Pike, Adam 57,518
Pinay-Schindler, Sandra 121,603
Pletz, Erin 80,819
Polasek, Christine 54,721
Pollard, Lance 103,259
Pollock, Brenda 86,566
Pollock, John 90,454
Polowich, Lindsay 70,164
Popoff, David 90,076
Popovic, Lyle 90,677
Potter, Holly 66,111
Prystay Thiessen, Tara 55,943
Punshon, Sarah 58,117
Racette, David 85,896
Racette, Michael 72,574
Racette, Patty Lou 82,857
Radwanski, Jill 86,798
Radwanski, Tim 90,076
Radwell, Tom 87,978
Raiwet, Macey 84,452
Rathgeber, Mandy 54,620
Rattray, Gloria 88,368
Redding, Amy 59,519
Redding, Katlyn 72,113
Reed, Dale 137,116
Reeder, Derek 55,836
Regel, Susan 85,987
Prairie Valley School Division Annual Report – 2016-17 – Page 50
Name Amount Reid, Jay 86,001
Reinhart-Lund, Stephanie 68,341
Rich, Megan 109,952
Riffel, Shelly 86,210
Robertson, Sandra 87,068
Rogala, Lorrie 90,546
Rosnau, Scott 104,729
Ross, Jaret 96,737
Russell, Joel 78,842
Sache, Michael 88,865
Saelhof, Jileon 86,307
Sampson, Eden 56,568
Sandberg, Stacy 64,511
Sandomirsky, Michelle 53,746
Sauer, Anne Marie 86,006
Savill, Melissa 67,306
Saylor, Shelby 56,301
Schaeffer, Stacey 62,673
Scheirer, Whitney 68,468
Schell, Jennifer 85,896
Scheller, Jamie 96,380
Schenk, Drew 85,896
Schill, Craig 68,651
Schimnosky, Robert 86,037
Schmitz, Janice 86,774
Schmitz, Mallory 53,329
Schoepp, Sherry 86,459
Schuster, Lori 87,393
Schwab, Michele 86,459
Sciog, Andra 66,479
Sedo, Julie 118,039
Sefton, Shirley 86,016
Selzer, Megan 70,425
Shambel, Jessica 71,190
Shaw, Shandi 69,619
Shaw, Tracy 90,377
Shelstad-Sabean, Marcia 90,545
Shevalier, Charlotte 69,546
Shoemaker, Garth 103,706
Sikorski, Mary 67,869
Name Amount Sillers, Tammy 104,588
Silvester, Jodie 85,537
Silzer, Rachelle 79,864
Simmons, Lynn 87,825
Singer, Sherri 61,045
Singleton, Denise 97,026
Sirois, Marielle 51,773
Skene, Annette 76,103
Skibinsky, Chelsey 51,693
Sklar, Aaron 90,382
Skolney, Avril 78,384
Slywka, Sarah 80,044
Smith, Angie 50,573
Smith, Corralee 108,612
Smith, Derek 153,554
Smith, Michael 73,288
Smyth, Christal 86,360
Sparvier, Jenna 76,216
Spitzer, Sarah 67,970
Sproat, Dionne 87,600
Squires, Nicole 76,169
Stadnyk, Fulvia 90,076
Starblanket, Kelsey 79,587
Stecyk, Amanda 71,169
Stecyk, Kalene 61,260
Stecyk, Lyle 161,986
Stefan, Kayla 76,333
Steinhubl, Joseph 64,371
Stephenson, Sarah 83,039
Stevenson, Rodney 96,977
Stewart, Jordan 55,797
Stiglitz, Julianna 103,290
Stobbs, Jaime 60,796
Stone, Sarah 91,468
Strandlund, Nicole 84,547
Stringer, Brenda 87,022
Stroeder, Joseph 83,084
Stroeder, Roderick 87,818
Subedi, Binod 72,116
Sudom, Leanne 115,170
Prairie Valley School Division Annual Report – 2016-17 – Page 51
Name Amount Sullivan, Melissa 78,384
Sunderland, Sandra 86,741
Sveinbjornson, Robin 85,896
Swanson, Ailsa 86,271
Sweatman, Michael 105,341
Sweet, Darin 76,703
Switzer, Leslie 86,613
Tainio-Kiefer, Mervi 66,270
Talsma, John 79,927
Taylor, Kara 70,729
Terry, Corey 110,710
Thauberger, Kim 74,759
Tholl, Tamara 85,949
Tholl, Victor 85,944
Thompson, Tia 69,730
Thresher, Barbara 65,505
Thurmeier, Patti 107,058
Tiefenbach, Sara 71,865
Tiessen, Kendra 90,525
Toombs, Natalie 59,510
Toth, Jana 85,566
Tourand, Calvin 55,992
Towriss, Nicole 58,486
Trakalo, Allen 90,639
Tran, Samantha 51,871
Trann, Melissa 85,896
Trenholm, Judson 86,827
Turluk, Shawna 85,123
Ursu, Jolene 50,971
Vadeboncoeur, Terelyne 68,716
Vallee, Greg 55,992
Van Luven-Radwell, Michelle
85,949
Vanchu, Taylor 63,635
Vargo, Kayla 75,096
Verity, Darla 85,896
Verity, Richard 55,992
Viergutz, Trevor 86,539
Vollman, BrieAnn 80,859
Vollman, Daniel 85,334
Wagner, Adele 64,268
Name Amount Wagner, Susan 65,690
Wagner, Tammy 74,963
Waldner, Bailey 65,689
Walker, Patricia 108,416
Wall, Desiree 50,833
Walter, Janice 57,080
Ward, Crystal 72,419
Ward, Sheldon 87,180
Warken, Judy 85,671
Watchman, Julie 87,325
Weeks, Cindy 90,398
Weichel, Wendy 76,464
Weir, Brendon 57,515
Weisbrod, Garth 86,254
Weisbrod, Kate-Lynn 60,925
Weitzel, Bev 87,814
Weitzel, Jason 117,080
Wenc, Miranda 63,536
Werner, Brenda 85,896
Whalley, Ryan 100,485
Wheeler, Ryan 85,932
Whitteron, Linda 99,541
Wiebe, Jeffrey 86,446
Wiens, Jill 69,318
Wihlidal, Randy 117,388
Wiley, Sandra 102,833
Wilk, JoAnn 79,389
Wilker, Sarah 55,764
Wilkie, Myrna 66,143
Will, Karen 70,498
Williams, Regan 99,587
Wilson, Lorne 90,556
Wilson, Sarah 67,189
Winand, Patrick 58,261
Winter, Heather 95,352
Woidyla, Oneida 58,203
Wright, Lorelei 64,226
Wyatt, Doris 110,432
Yanko, Ryan 78,323
Yanyk, Tara 93,310
Prairie Valley School Division Annual Report – 2016-17 – Page 52
Name Amount Yee, Patrick 111,826
Youck-Cousins, Carol 79,994
Young-Lee, Jill 97,794
Zaiser, Angela 72,774
Zech, Anton 63,920
Name Amount Zepick, Kim 86,233
Zerr, Alexis 76,497
Zinger, Mark 55,992
Zinger, Twyla 90,132
Zuiker, Sarah 71,335
Transfers
Name Amount File Hills Qu’Appelle Tribal 150,000
Supplier Payments
Name Amount Amazon 56,296
Apple Canada 276,981
BG Prairie Distributors 73,248
Caliber Sports 178,957
Capital GMC Buick 60,284
Cardinal Health 114,269
CCR Construction 456,351
Century West Construction Ltd. 156,332
Charter Telcom Inc. 162,025
Courtesy Driving School 109,931
Crestview Chrysler Jeep 119,866
Crestview Roofing 63,159
Custom Roofing Inc. 151,037
Dohm Roofing 104,895
Domo Gasoline Corporation 81,150
Eecol Electric (Sask) Inc. 59,896
Evolution Presentation 347,462
EVRAZ Place 55,757
Federated Co-operatives Ltd. 1,003,463
Flynn Canada 105,255
Forward Motion Driver Training 107,125
Good Spirit School Division* 93,361
Good Year Canada 71,636
Harbuilt Construction 62,900
Horizon Computer Solutions 148,969
Horsman Driving School 128,707
Name Amount Legacy Bus Sales 1,200,059
Linda Stanviloff 52,469
Loraas Disposal 79,459
Mainline Insurance Broker 114,163
Marsh Canada 501,850
Maxim International Trucks 82,847
Mazenc Fuels Ltd 95,213
Nelson Education 90,633
Optimum Roofing 81,383
PMGM 78,375
Pearson Education Canada 111,469
Powerland Computers 1,150,729
Prairie Co-operative Ltd. 68,570
Ranch Ehrlo Society 60,950
Raven Roofing (Sask) Ltd. 160,018
Regal Flooring Ltd. 147,800
Regina Board of Education 68,947
Saskcon Repair Services 165,192
Sask WCB 269,418
SaskEnergy 507,892
SaskPower 1,276,216
SaskTel 162,809
SaskTel Mobility 96,276
Sportfactor Inc. 79,349
St. John’s Music 50,685
Supreme Office Products 368,478
Prairie Valley School Division Annual Report – 2016-17 – Page 53
Name Amount Toshiba Business Solutions 267,768
Town of Balgonie 51,044
Town of Pilot Butte 127,169
Traction 63,261
Name Amount Trade West Equipment 213,130
Warner Bus Industries Ltd. 165,309 *For Public Section
Other Expenditures
Name Amount Canadian Union of Public Employees
161,455
Municipal Employees Pension Plan
3,631,309
Receiver General for Canada
18,024,374
Name Amount Sask. School Boards Association
1,557,561
Saskatchewan Teachers’ Federation
7,091,351
Teachers’ Superannuation Commission
97,421
Prairie Valley School Division Annual Report – 2016-17 – Page 54
Appendix B – Management Report and Audited Financial Statements
Audited Financial Statements
Of the
School Division No. 2080500
For the Period Ending: August 31, 2017
Naomi MellorChief Financial Officer
MNP LLPAuditor
Note - Copy to be sent to Ministry of Education, Regina
Prairie Valley School Division No. 208
Independent Auditors’ Report
To the Chairman and Trustees of The Board of Education of Prairie Valley School Division No. 208:
We have audited the accompanying financial statements of Prairie Valley School Division No. 208, which comprise thestatement of financial position as at August 31, 2017, and the statements of operations, changes in net financial assets (netdebt) and cash flows for the year then ended, and a summary of significant accounting policies and other explanatoryinformation.
Management’s Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements in accordance withCanadian public sector accounting standards, and for such internal control as management determines is necessary toenable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditors' ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit inaccordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethicalrequirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements arefree from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financialstatements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of materialmisstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditorconsiders internal control relevant to the entity’s preparation and fair presentation of the financial statements in order todesign audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on theeffectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policiesused and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentationof the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
OpinionIn our opinion, the financial statements present fairly, in all material respects, the financial position of Prairie Valley SchoolDivision No. 208 as at August 31, 2017 and the results of its operations, changes in net financial assets (net debt) and itscash flows for the year then ended in accordance with Canadian public sector accounting standards.
Regina, Saskatchewan
November 15, 2017 Chartered Professional Accountants
Accounting › consulting › tAxSuite 900, royal bank building, 2010 - 11th aVenue, regina Sk, S4P 0J3
1.877.500.0780 P: 306.790.7900 F: 306.790.7990 MnP.ca
Management’s Responsibility for the Financial Statements The school division’s management is responsible for the preparation of the financial statements in accordance with Canadian public sector accounting standards and the format specified in the Financial Reporting Manual issued by the Ministry of Education. The preparation of financial statements necessarily involves the use of estimates based on management’s judgment, particularly when transactions affecting the current accounting period cannot be finalized with certainty until future periods. The school division’s management maintains a system of accounting and administrative controls to ensure that accurate and reliable financial statements are prepared and to provide reasonable assurance that transactions are authorized, assets are safeguarded, and financial records are properly maintained to provide reliable information for the preparation of financial statements. The Board of Education is composed of elected officials who are not employees of the school division. The Board is responsible for ensuring that management fulfills its responsibilities for financial reporting and internal control, and for approving the financial statements. The Board is also responsible for the appointment of the school division's external auditors. The external auditors, MNP LLP, conduct an independent examination in accordance with Canadian auditing standards and express their opinion on the financial statements. The accompanying Auditors’ Report outlines their responsibilities, the scope of their examination and their opinion on the school division’s financial statements. The external auditors have full and free access to, and meet periodically and separately with, both the Board and management to discuss their audit findings. On behalf of the Prairie Valley School Division No. 208: ___________________________ Chief Financial Officer ___________________________ Supervisor of Finance November 15, 2017
… page 1
2017 2016$ $
Financial AssetsCash and Cash Equivalents 974,339 933,606 Accounts Receivable (Note 7) 28,011,483 23,606,811
Total Financial Assets 28,985,822 24,540,417
LiabilitiesBank Indebtedness (Note 3) 5,423,042 488,664 Accounts Payable and Accrued Liabilities (Note 8) 4,124,172 5,355,973 Long-Term Debt (Note 9) 15,071,045 16,200,675 Liability for Employee Future Benefits (Note 5) 1,009,400 844,700 Deferred Revenue (Note 10) 1,633,156 1,900,244
Total Liabilities 27,260,815 24,790,256
Net Financial Assets (Net Debt) 1,725,007 (249,839)
Non-Financial AssetsTangible Capital Assets (Schedule C) 118,501,570 121,122,382 Inventory of Supplies for Consumption 335,857 291,408 Prepaid Expenses 498,373 523,732
Total Non-Financial Assets 119,335,800 121,937,522
Accumulated Surplus (Note 13) 121,060,807 121,687,683
Contractual Obligations and Commitments (Note 16)
The accompanying notes and schedules are an integral part of these statements.
Approved by the Board:
Chairperson
Chief Financial Officer
Prairie Valley School Division No. 208Statement of Financial Position
as at August 31, 2017
… page 2
2017 2017 2016Budget Actual Actual
$ $ $
REVENUES(Note 14)
Property Taxation 40,420,236 46,005,100 41,933,898 Grants 53,540,398 49,502,964 54,134,870 Tuition and Related Fees 6,409,375 5,597,790 6,050,508 School Generated Funds 2,730,856 2,607,088 2,836,928 Complementary Services (Note 11) 660,000 661,920 660,000 External Services (Note 12) - 150,000 150,000 Other 695,000 955,478 922,226
Total Revenues (Schedule A) 104,455,865 105,480,340 106,688,430
EXPENSESGovernance 575,831 787,719 726,583 Administration 4,513,861 4,281,500 4,337,784 Instruction 73,617,691 72,847,516 71,381,967 Plant 11,828,230 12,540,582 12,664,384 Transportation 9,496,645 9,331,695 9,003,863 Tuition and Related Fees 62,000 217,266 65,417 School Generated Funds 2,670,575 2,532,841 2,721,262 Complementary Services (Note 11) 2,611,808 2,572,193 2,526,313 External Services (Note 12) - 150,000 150,000 Other Expenses 700,141 845,904 728,073
Total Expenses (Schedule B) 106,076,782 106,107,216 104,305,646
Operating (Deficit) Surplus for the Year (1,620,917) (626,876) 2,382,784
Accumulated Surplus from Operations, Beginning of Year 121,687,683 121,687,683 119,304,899
Accumulated Surplus from Operations, End of Year 120,066,766 121,060,807 121,687,683
The accompanying notes and schedules are an integral part of these statements.
Prairie Valley School Division No. 208Statement of Operations and Accumulated Surplus from Operations
for the year ended August 31, 2017
… page 3
2017 2017 2016Budget Actual Actual
$ $ $(Note 14)
(Net Debt), Beginning of Year (249,839) (249,839) (3,697,720)
Changes During the YearOperating (Deficit) Surplus for the Year (1,620,917) (626,876) 2,382,784 Acquisition of Tangible Capital Assets (Schedule C) (5,289,034) (4,370,981) (6,481,719) Amortization of Tangible Capital Assets (Schedule C) 6,309,079 6,991,793 7,485,124 Net Acquisition of Inventory of Supplies - (44,449) (62,340) Net Change in Other Non-Financial Assets - 25,359 124,032
Change in Net Financial Assets / Net Debt (600,872) 1,974,846 3,447,881
Net Financial Assets (Net Debt), End of Year (850,711) 1,725,007 (249,839)
The accompanying notes and schedules are an integral part of these statements.
Prairie Valley School Division No. 208Statement of Changes in Net Financial Assets (Net Debt)
for the year ended August 31, 2017
… page 4
2017 2016$ $
OPERATING ACTIVITIESOperating (Deficit) Surplus for the Year (626,876) 2,382,784 Add Non-Cash Items Included in Surplus / Deficit (Schedule D) 6,991,793 7,485,124 Net Change in Non-Cash Operating Activities (Schedule E) (5,757,951) 3,659,791
Cash Provided by Operating Activities 606,966 13,527,699
CAPITAL ACTIVITIESCash Used to Acquire Tangible Capital Assets (4,370,981) (6,481,719)
Cash (Used) by Capital Activities (4,370,981) (6,481,719)
FINANCING ACTIVITIESRepayment of Long-Term Debt (1,129,630) (1,454,534)
Cash (Used) by Financing Activities (1,129,630) (1,454,534)
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (4,893,645) 5,591,446
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 444,942 (5,146,504)
CASH AND CASH EQUIVALENTS, END OF YEAR (4,448,703) 444,942
REPRESENTED ON THE FINANCIAL STATEMENTS BY:Cash and Cash Equivalents 974,339 933,606 Bank Indebtedness (5,423,042) (488,664)
CASH AND CASH EQUIVALENTS, END OF YEAR (4,448,703) 444,942
The accompanying notes and schedules are an integral part of these statements.
Prairie Valley School Division No. 208Statement of Cash Flows
for the year ended August 31, 2017
…page 5 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
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 Prairie Valley School Division No. 208” and operates as “The Prairie Valley School Division No. 208”. 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. 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 Chartered Professional Accountants of Canada (CPA Canada). Significant aspects of the accounting policies adopted by the school division are as follows: a) Basis of Accounting
The financial statements are prepared using the accrual basis of accounting.
b) Reporting Entity
The financial statements include all of the assets, liabilities, revenues and expenses of the school division reporting entity.
c) Measurement Uncertainty and the Use of Estimates Canadian public sector accounting standards require 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 $1,009,400 (2016 - $844,700)
because actual experience may differ significantly from actuarial estimations. • property taxation revenue of $46,005,100 (2016 - $41,933,898) because final
tax assessments may differ from initial estimates. • uncollectible taxes of $960,253 (2016 - $862,332) because actual
collectability may differ from initial estimates.
…page 6 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
• useful lives of capital assets and related amortization of $6,991,793 (2016 -
$7,485,124) because the actual useful lives of the capital assets may differ from their estimated economic lives.
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 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 the contractual provisions of a financial instrument. The financial assets and financial liabilities portray these rights and obligations in the financial statements. Financial instruments of the school division include cash and cash equivalents, accounts receivable, bank indebtedness, accounts payable and accrued liabilities and long-term debt. All financial instruments are measured at cost or amortized cost. Transaction costs are a component of the cost of 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 revenues or expenses. Impairment losses such as write-downs or write-offs are reported in the statement of operations and accumulated surplus from operations. Gains and losses on financial instruments, measured at cost or amortized cost, are recognized in the statement of operations and accumulated surplus from operations in the period the gain or loss occurs. Foreign currency transactions are translated at the exchange rate prevailing at the date of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into Canadian dollars at the exchange rate prevailing at the financial statement date. The school division believes that it is not subject to significant unrealized foreign exchange translation gains and losses arising from its financial instruments.
…page 7 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
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 include 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.
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 of the school division include land and land improvements, buildings, buildings - short-term, school buses, other vehicles, furniture and equipment, computer hardware and software, 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.
…page 8 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
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 4 years Computer software 5 years
Assets under construction are not amortized until completed and placed into service for use. Inventory of Supplies for Consumption consists of supplies held for consumption by the school division in the course of normal operations and are recorded at the lower of cost and replacement cost. Prepaid Expenses are prepaid amounts for goods or services which will provide economic benefits in one or more future periods. Prepaid expenses include insurance premiums, Saskatchewan School Boards Association membership fees, and Workers’ Compensation premiums.
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 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.
…page 9 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
Long-Term Debt is comprised of debentures and 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 represent 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. Actuarial valuations are performed periodically using assumptions including discount rate, inflation, salary escalation, termination and retirement rates and mortality. An actuary extrapolates these valuations when a valuation is not done in the current fiscal year. Actuarial gains and losses are amortized on a straight line basis over the expected average remaining service life of the related employee groups.
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 Saskatchewan Teachers’ Retirement Plan (STRP) or
the 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 the Public Sector Accounting Board (PSAB) standards, 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.
…page 10 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
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 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. For transfers with stipulations, revenue is recognized in the statement of operations and accumulated surplus from 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.
…page 11 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
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 material remeasurement gains or losses.
k) Adoption of Public Sector Accounting Standards
On September 1, 2016, the school division adopted Public Sector Accounting standards PS 2200 Related Party Disclosures, PS 3210 Assets, PS 3320 Contingent Assets, and PS 3380 Contractual Rights. Adoption of these standards has not resulted in any disclosure changes.
3. SHORT-TERM BORROWINGS
Bank indebtedness consists of a demand operating line of credit with a maximum borrowing limit of $16,000,000 (2016 - $16,000,000) that bears interest at prime less 0.50% with the Bank of Montreal. This line of credit is authorized by a borrowing resolution by the board of education and is secured by legislative grants payable to the school division. This line of credit was approved by the Minister of Education on June 10, 2015. The balance drawn on the line of credit at August 31, 2017 was $5,423,042 at an interest rate of prime less 0.50% (August 31, 2016 - $488,664 at an interest rate of prime less 0.50%).
…page 12 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
4. EXPENSES BY FUNCTION AND ECONOMIC CLASSIFICATION
FunctionSalaries & Benefits
Goods & Services Debt Service Amortization
of TCA2017
Actual2016
Actual Governance $ 290,734 $ 496,985 $ - $ - $ 787,719 $ 726,583 Administration 3,682,306 467,621 - 131,573 4,281,500 4,337,784 Instruction 66,035,248 4,415,991 - 2,396,277 72,847,516 71,381,967 Plant 4,175,415 5,376,957 - 2,988,210 12,540,582 12,664,384 Transportation 5,246,061 2,609,901 - 1,475,733 9,331,695 9,003,863 Tuition and Related Fees - 217,266 - - 217,266 65,417 School Generated Funds - 2,532,841 - - 2,532,841 2,721,262 Complementary Services 2,337,903 234,290 - - 2,572,193 2,526,313 External Services - 150,000 - - 150,000 150,000 Other - 97,921 747,983 - 845,904 728,073 TOTAL $ 81,767,667 $ 16,599,773 $ 747,983 $ 6,991,793 $ 106,107,216 $ 104,305,646
5. 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. 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. Morneau Shepell Ltd, a firm of consulting actuaries, performed an actuarial valuation as at March 31, 2015 and extrapolated the results to estimate the Liability for Employee Future Benefits as at August 31, 2017. Details of the employee future benefits are as follows:
2017 2016Actuarial extrapolation date Aug/31/2017 Aug/31/2016 Long-term assumptions used: Discount rate at end of period 2.69% 2.10% Inflation and productivity rate (excluding merit and promotion)
2.50% Teachers3.00% Non-Teachers
3.20% for Teachers and Non-Teachers
Expected average remaining service life (years) 14 14
Liability for Employee Future Benefits 2017 2016
Accrued Benefit Obligation - beginning of year 1,378,200$ 1,242,400$ Current period service cost 128,600 116,400 Interest cost 31,200 33,000 Benefit payments (38,500) (81,500) Actuarial (gains) losses (210,500) 66,700
Plan amendments - 1,200 Accrued Benefit Obligation - end of year 1,289,000 1,378,200 Unamortized Net Actuarial Losses (279,600) (533,500) Liability for Employee Future Benefits 1,009,400$ 844,700$
…page 13 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
Employee Future Benefits Expense 2017 2016
Current period service cost 128,600$ 116,400$ Amortization of net actuarial loss 43,400 38,600 Plan amendments - 1,200 Benefit cost 172,000 156,200 Interest cost on unfunded employee future benefits obligation 31,200 33,000 Total Employee Future Benefits Expense 203,200$ 189,200$
6. 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. Details of the contributions to these plans for the school division’s employees are as follows:
2016STRP STSP TOTAL TOTAL
Number of active School Division members 706 10 716 743 Member contribution rate (percentage of salary) 11.30-13.50% 6.05-7.85% 6.05-13.50% 6.05-12.40% Member contributions for the year 5,814,649$ 40,826$ 5,855,475$ 5,183,114$
2017
…page 14 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
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 the Public Sector Accounting Board (PSAB) standards, 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:
2017 2016
Number of active School Division members 679 662 Member contribution rate (percentage of salary) 8.15% 8.15% School Division contribution rate (percentage of salary) 8.15% 8.15% Member contributions for the year 1,815,654$ 1,688,357$ School Division contributions for the year 1,815,654$ 1,688,357$
Actuarial (extrapolation) valuation date (Dec-31-2016) Dec-31-2015
Plan Assets (in thousands) 2,323,947$ 2,148,676$ Plan Liabilities (in thousands) 1,979,463$ 1,831,743$ Plan Surplus (in thousands) 344,484$ 316,933$
…page 15 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
7. ACCOUNTS RECEIVABLE
All accounts receivable presented on the statement of financial position are net of any valuation allowances for doubtful accounts. Details of accounts receivable balances and allowances are as follows:
Total Valuation Net of Total Valuation Net ofReceivable Allowance Allowance Receivable Allowance Allowance
Taxes Receivable 25,923,166$ 960,253$ 24,962,913$ 20,750,379$ 862,332$ 19,888,047$ Provincial Grants Receivable - - - 330,000 - 330,000 Other Receivables 3,048,570 - 3,048,570 3,388,764 - 3,388,764 Total Accounts Receivable 28,971,736$ 960,253$ 28,011,483$ 24,469,143$ 862,332$ 23,606,811$
2017 2016
As at January 1, 2018, pursuant to The Education Property Tax Act, the Government of Saskatchewan will be the taxing authority for education property tax. After that date, the school division will no longer earn taxation revenue.
8. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Details of accounts payable and accrued liabilities are as follows:
2017 2016
Accrued Salaries and Benefits 2,110,649$ 1,969,091$ Supplier Payments 1,507,217 2,771,161 Accrued Interest on Long-Term Debt 36,793 39,946 Teacher Professional Development Fund 469,513 575,775
Total Accounts Payable and Accrued Liabilities 4,124,172$ 5,355,973$
…page 16 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
9. LONG-TERM DEBT Details of long-term debt are as follows:
2017 2016 Debentures: The School Division has purchased an annuity
debenture dated June 1, 2006 from the Municipal Financing Corporation of Saskatchewan (MFC) in the amount of $7,330,080. The 20 year debenture is repayable in annual amounts of $595,688, including interest at 5.15% due June 1. The School Division has the option to prepay the debenture prior to maturity, in accordance with MFC's repayment policy. The due date is June 1, 2026. 4,205,908$ 4,566,426$
4,205,908 4,566,426
Capital Loans: Capital bank loan for major capital projects payable to Royal Bank (RBC), at $75,263 due on the last day of the month, including interest at 3.80% per annum. The due date is April 30, 2033. 10,650,132 11,138,469
Capital bank loan for capital projects payable to BMO Bank of Montreal, at $24,127 due on the last day of the month, including interest at 2.38% per annum. The due date is May 31, 2018. 215,005 495,780
10,865,137 11,634,249
Total Long-Term Debt 15,071,045$ 16,200,675$
…page 17 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
Future principal repayments over the next 5 years are estimated as follows:
Debentures Capital Loans Total
2018 379,084$ 722,227$ 1,101,311$ 2019 398,607 526,835 925,442 2020 419,135 547,207 966,342 2021 440,721 568,367 1,009,088 2022 463,418 590,345 1,053,763 Thereafter 2,104,943 7,910,156 10,015,099 Total 4,205,908$ 10,865,137$ 15,071,045$ Principal and interest payments on the long-term debt are as follows:
Debentures Capital Loans 2017 2016
Principal 360,518$ 769,112$ 1,129,630$ 1,454,534$ Interest 235,171 423,565 658,736 707,011 Total 595,689$ 1,192,677$ 1,788,366$ 2,161,545$
10. DEFERRED REVENUE
Details of deferred revenues are as follows:
Balance Additions Revenue Balanceas at during the recognized as at
Aug. 31, 2016 Year in the Year Aug. 31, 2017 Capital projects: Federal capital tuition 704,985$ 124,120$ -$ 829,105$ Total capital projects deferred revenue 704,985 124,120 - 829,105 Other deferred revenue: Deferred Tax Revenue 1,195,259 804,051 (1,195,259) 804,051 Total other deferred revenue 1,195,259 804,051 (1,195,259) 804,051 Total Deferred Revenue 1,900,244$ 928,171$ (1,195,259)$ 1,633,156$
…page 18 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
11. 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. Following is a summary of the revenue and expenses of the Complementary Services programs operated by the school division in 2017 and 2016:
Summary of Complementary Services Revenues and Expenses, by Program Pre-K
ProgramsOther
Programs 2017 2016Revenue:
Operating Grants $ 661,920 $ - $ 661,920 $ 660,000 Total Revenue 661,920 - 661,920 660,000 Expenses:Tuition Fees - 9,883 9,883 27,890 Salaries & Benefits 597,567 1,740,336 2,337,903 2,298,078 Instructional Aids 30,196 17,709 47,905 40,628 Supplies and Services 115 17,816 17,931 3,624 Non-Capital Equipment - 989 989 - Communications 500 2,266 2,766 2,824 Travel 145 36,234 36,379 39,782 Professional Development (Non-Salary Costs) - 4,558 4,558 2,554 Student Related Expenses 10,132 103,747 113,879 110,933 Total Expenses 638,655 1,933,538 2,572,193 2,526,313
Excess (Deficiency) of Revenue over Expenses $ 23,265 $ (1,933,538) $ (1,910,273) $ (1,866,313)
The purpose and nature of each Complementary Services program is as follows: Prekindergarten Programs provide in-school programs for children of preschool age. Other Programs consist of social and family support workers, community school supports and cultural and nutrition programs. Social Workers/Child and Family Support workers, members of the multi-disciplinary Student Services team, provide direct service for personal counselling, critical incident response, traumatic events counselling and positive behavioural supports. In addition, these professionals liaise with other agencies to support students and families in the school division. Child Nutrition programs, funded by Child Nutrition and Development Program Grant, exist at six schools. In some cases students are served meals on a needs basis while others offer snacks on a universal basis. The school division also provides additional cultural support programming to schools specific to their regional needs including Elders support for our First Nations students.
…page 19 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
12. EXTERNAL SERVICES External services represent those services and programs that are outside of the school division’s learning/learning support and complementary programs. These services have no direct link to the delivery of the school division’s K-12 programs nor do they directly enhance the school division’s ability to deliver its K-12 programs. Following is a summary of the revenues and expenses of the External Services programs operated by the school division in 2017 and 2016: Summary of External Services Revenues and Expenses, by Program
Other Programs 2017 2016
Revenues:
Operating Grants $ 150,000 $ 150,000 $ 150,000
Total Revenues 150,000 150,000 150,000 Expenses:
Grant Transfers 150,000 150,000 150,000
Total Expenses 150,000 150,000 150,000
Excess (Deficiency) of Revenues over Expenses $ - $ - $ -
The purpose of each External Services program is as follows: Other Programs provides grant transfers to First Nation Indian bands.
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. Certain amounts of the accumulated surplus, as approved by the board of education, have been designated for specific future purposes (school generated funds, operating reserve fund and capital asset purchases). These internally restricted amounts are included in the accumulated surplus presented in the statement of financial position. The school division does not maintain separate bank accounts for the internally restricted amounts.
…page 20 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
Details of accumulated surplus are as follows:
August 31 2016
Additions during the
year
Reductions during the
yearAugust 31
2017 Invested in Tangible Capital Assets: Net Book Value of Tangible Capital Assets 121,122,382$ 4,370,981$ (6,991,793)$ 118,501,570$ Less: Debt owing on Tangible Capital Assets 16,200,675 - (1,129,630) 15,071,045
104,921,707 4,370,981 (5,862,163) 103,430,525
PMR maintenance project allocations (1) - 1,887,857 (1,887,857) -
Internally Restricted Surplus: Other: School generated funds (3) 863,509 28,101 - 891,610 Operating reserve fund (2) 4,081,552 - - 4,081,552
4,945,061 28,101 - 4,973,162
Unrestricted Surplus 11,820,915 836,205 - 12,657,120
Total Accumulated Surplus 121,687,683$ 7,123,144$ (7,750,020)$ 121,060,807$
(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) Operating Reserve Fund – The operating reserve fund was created by the board to support stable programming and ongoing operations for the benefit of the students served by Prairie Valley School Division. The reserve provides an internal source of funds to access in situations such as unanticipated increase in expenses, unanticipated funding reductions or shortfalls and uninsured losses.
(3) School Generated Funds – consist of the excess of revenues over expenses from
funds collected from school activities at the school level.
14. BUDGET FIGURES
Budget figures included in the financial statements were approved by the board of education on June 8, 2016 and the Minister of Education on August 8, 2016.
…page 21 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
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. Related Party Transactions
Transactions with these related parties have occurred and been settled on normal trade terms.
…page 22 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
2017 2016
Revenues:Ministry of Education 49,803,574$ 54,527,416$ Saskatchewan Government Insurance 443,041 280,356 Southeast Regional College 5,850 5,362
50,252,465$ 54,813,134$ Expenses:Good Spirit School Division 93,361$ 60,563$ Parkland Regional College 45,680 35,976 Regina Qu'Appelle Health Region - 18,024 Regina Roman Catholic Separate School Division No. 81 - 3,194 Regina School Division No.4 101,057 31,331 Saskatchewan Government Insurance 114,163 185,889 Saskatchewan Power Corporation 1,345,809 1,251,816 Saskatchewan Telecommunciations Holding Company 279,542 1,173,421 SaskEnergy Incorporated 521,077 586,926 Southeast Regional College 1,500 1,500 Sun West School Division 27,000 41,500 University of Regina - 4,809 Workers' Compensation Board 269,419 275,682 Other 7,457 14,237
2,806,065$ 3,684,868$ Accounts Receivable:Ministry of Education -$ 330,000$ Saskatchewan Government Insurance 54,116 199,717
54,116$ 529,717$ Prepaid Expenses:Workers' Compensation Board 89,806$ 91,912$
89,806$ 91,912$ Accounts Payable and Accrued Liabilities:SaskEnergy Incorporated 13,186$ 16,235$ Saskatchewan Power Corporation 65,833 68,709 Saskatchewan Telecommunications Holding Company - 40,270
79,019$ 125,214$
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.
…page 23 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
A portion of the operating grant revenue from the Ministry of Education includes funding allocated to principal and interest repayments on some school board loans.
16. CONTRACTUAL OBLIGATIONS AND COMMITMENTS
Significant contractual obligations and commitments of the school division are as follows:
• Photocopier agreements semi-annual payments of $67,163, expires January 31, 2021
Copier Leases Total Operating
Future minimum lease payments:2018 134,326$ 134,326$ 2019 134,326 134,326 2020 134,326 134,326 2021 55,969 55,969
458,947 458,947 Interest and executory costs - -
Total Lease Obligations 458,947$ 458,947$
Operating Leases
17. ACCOUNTING CHANGES On September 1, 2016, the school division adopted the following new standards:
• PS 3420 Inter-entity Transactions. This section establishes standards on how to account for and report transactions between public sector entities that comprise a government’s reporting entity from both a provider and recipient perspective; and
• PS 3430 Restructuring Transactions. This section establishes how to account for and report restructuring transactions for both the receipt and transfer of assets and liabilities, together with related program or operating responsibilities.
The adoption of the new standards has been on a prospective basis, without restatement of prior period comparative amounts.
…page 24 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
The adoption of the new standards has not resulted in any changes to the measurement, recognition, or disclosure of the school division’s inter-entity transactions. During the year, the school division did not have any restructuring transactions.
18. COMPARATIVE INFORMATION
Certain comparative figures have been reclassified to conform to the current year's presentation.
19. 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. For other receivables, the school division has adopted credit policies which include credit limits applied to customers when set up and the monitoring of accounts that are overdue. 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 an impairment in collectability.
The aging of other accounts receivable at August 31, 2017 was:
Total Current 0-30 days 30-60 days 60-90 days Over 90 days
Other Receivables 2,812,437$ 273,930$ -$ 21,044$ 4,382$ 2,513,081$ Gross Receivables 2,812,437 273,930 - 21,044 4,382 2,513,081 Allowance for Doubtful Accounts - - - - - - Net Receivables 2,812,437$ 273,930$ -$ 21,044$ 4,382$ 2,513,081$
August 31, 2017
…page 25 PRAIRIE VALLEY SCHOOL DIVISION NO. 208
NOTES TO THE FINANCIAL STATEMENTS As at August 31, 2017
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 projecting cash flow, reviewing budget to actual expenditures, and forecasting. The following table sets out the contractual maturities of the school division’s financial liabilities:
TotalWithin
6 months6 months to 1 year 1 to 5 years > 5 years
Accounts payable and accrued liabilities 4,124,172$ 4,124,172$ -$ -$ -$ Long-term debt (including interest) 19,727,737 596,339 1,119,646 7,494,207 10,517,545 Total 23,851,909$ 4,720,511$ 1,119,646$ 7,494,207$ 10,517,545$
August 31, 2017
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 does not have any interest rate exposure. The school division also has an authorized bank line of credit of $16,000,000 with interest payable monthly at a rate of prime less 0.50%. 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, 2017 was $5,423,042 (2016 - $488,664).
The school division minimizes these risks by:
• holding cash in an account at a Canadian bank, denominated in Canadian currency
• 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.
A-1
2017 2017 2016Budget Actual Actual
$ $ $Property Taxation Revenue
Tax Levy Revenue Property Tax Levy Revenue 40,420,236 44,521,393 40,651,471
Total Property Tax Revenue 40,420,236 44,521,393 40,651,471 Grants in Lieu of Taxes
Federal Government - 247,022 220,228 Provincial Government - 508,201 541,370 Railways - 375,400 391,490 Other - 48,892 52,623
Total Grants in Lieu of Taxes - 1,179,515 1,205,711 Other Tax Revenues Treaty Land Entitlement - Rural - 22,752 59,191
House Trailer Fees - 100,743 21,186 Total Other Tax Revenues - 123,495 80,377
Additions to Levy Penalties - 269,202 278,786 Other - 44,826 49,008
Total Additions to Levy - 314,028 327,794 Deletions from Levy
Cancellations - (112,317) (209,748) Other Deletions - (21,014) (121,707)
Total Deletions from Levy - (133,331) (331,455)
Total Property Taxation Revenue 40,420,236 46,005,100 41,933,898
Grants Operating Grants
Ministry of Education Grants Operating Grant 51,172,116 46,859,419 50,869,685
Other Ministry Grants - 229,081 370,021 Total Ministry Grants 51,172,116 47,088,500 51,239,706
Other Provincial Grants 687,720 453,041 411,093 Grants from Others 55,000 58,269 6,361 Total Operating Grants 51,914,836 47,599,810 51,657,160
Capital GrantsMinistry of Education Capital Grants 1,625,562 1,903,154 2,477,710 Total Capital Grants 1,625,562 1,903,154 2,477,710
Total Grants 53,540,398 49,502,964 54,134,870
Prairie Valley School Division No. 208Schedule A: Supplementary Details of Revenues
for the year ended August 31, 2017
A-2
2017 2017 2016Budget Actual Actual
$ $ $Tuition and Related Fees Revenue
Operating Fees Tuition Fees
Federal Government and First Nations 6,409,375 5,536,837 5,963,664 Individuals and Other - 60,953 86,844
Total Tuition Fees 6,409,375 5,597,790 6,050,508
Total Tuition and Related Fees Revenue 6,409,375 5,597,790 6,050,508
School Generated Funds Revenue Curricular
Student Fees 197,675 211,608 194,075 Total Curricular Fees 197,675 211,608 194,075
Non-Curricular Fees Commercial Sales - Non-GST 861,828 829,976 903,649
Fundraising 804,366 772,384 952,646 Grants and Partnerships 164,734 78,234 100,385 Students Fees 216,835 299,061 233,596 Other 485,418 415,825 452,577 Total Non-Curricular Fees 2,533,181 2,395,480 2,642,853
Total School Generated Funds Revenue 2,730,856 2,607,088 2,836,928
Complementary ServicesOperating Grants
Ministry of Education GrantsOperating Grant 660,000 661,920 660,000
Total Operating Grants 660,000 661,920 660,000
Total Complementary Services Revenue 660,000 661,920 660,000
Schedule A: Supplementary Details of Revenuesfor the year ended August 31, 2017
Prairie Valley School Division No. 208
A-3
2017 2017 2016Budget Actual Actual
$ $ $External Services
Operating GrantsMinistry of Education Grants
Other Ministry Grants - 150,000 150,000 Total Operating Grants - 150,000 150,000
Total External Services Revenue - 150,000 150,000
Other Revenue
Miscellaneous Revenue 550,000 813,817 760,617 Sales & Rentals 95,000 99,262 146,452 Investments 50,000 42,399 15,157
Total Other Revenue 695,000 955,478 922,226
TOTAL REVENUE FOR THE YEAR 104,455,865 105,480,340 106,688,430
for the year ended August 31, 2017
Prairie Valley School Division No. 208Schedule A: Supplementary Details of Revenues
B-1
2017 2017 2016Budget Actual Actual
$ $ $Governance Expense
Board Members Expense 222,276 290,734 318,497 Professional Development - Board Members 28,940 33,764 9,540 Advisory Committees - 72,000 72,000 Elections 25,000 43,264 430 Other Governance Expenses 299,615 347,957 326,116
Total Governance Expense 575,831 787,719 726,583
Administration Expense
Salaries 3,480,268 3,219,162 3,192,038 Benefits 452,218 463,144 475,045 Supplies & Services 194,679 200,211 246,390 Non-Capital Furniture & Equipment 75,300 45,039 57,683 Building Operating Expenses 63,445 120,526 106,560 Communications 69,000 58,174 59,398 Travel 25,480 18,706 24,870 Professional Development 75,000 24,965 35,828 Amortization of Tangible Capital Assets 78,471 131,573 139,972
Total Administration Expense 4,513,861 4,281,500 4,337,784
Instruction ExpenseInstructional (Teacher Contract) Salaries 50,437,755 50,415,474 48,849,063 Instructional (Teacher Contract) Benefits 2,565,040 2,555,005 2,501,654 Program Support (Non-Teacher Contract) Salaries 11,026,071 10,727,800 10,522,502 Program Support (Non-Teacher Contract) Benefits 2,395,142 2,336,969 2,204,975 Instructional Aids 1,440,587 1,106,935 1,198,172 Supplies & Services 1,344,697 1,259,537 1,217,427 Non-Capital Furniture & Equipment 411,550 359,798 465,333 Communications 212,599 176,521 208,583 Travel 349,420 340,494 366,933 Professional Development 656,709 529,620 508,026 Student Related Expense 697,876 643,086 679,813 Amortization of Tangible Capital Assets 2,080,245 2,396,277 2,659,486
Total Instruction Expense 73,617,691 72,847,516 71,381,967
Prairie Valley School Division No. 208Schedule B: Supplementary Details of Expenses
for the year ended August 31, 2017
B-2
2017 2017 2016Budget Actual Actual
$ $ $Plant Operation & Maintenance Expense
Salaries 3,367,180 3,454,199 3,388,791 Benefits 715,513 721,216 707,309 Supplies & Services 9,500 13,544 21,410 Non-Capital Furniture & Equipment 15,000 12,368 16,538 Building Operating Expenses 4,647,918 5,237,080 5,155,997 Communications 5,903 6,099 6,737 Travel 119,000 101,607 103,330 Professional Development 14,500 6,259 6,866 Amortization of Tangible Capital Assets 2,933,716 2,988,210 3,257,406
Total Plant Operation & Maintenance Expense 11,828,230 12,540,582 12,664,384
Student Transportation Expense
Salaries 4,278,375 4,294,383 4,161,437 Benefits 955,757 951,678 897,910 Supplies & Services 1,911,436 1,512,256 1,441,875 Non-Capital Furniture & Equipment 564,000 610,193 552,771 Building Operating Expenses 17,901 26,342 27,609 Communications 63,800 72,493 73,419 Travel 29,029 46,141 37,197 Professional Development 6,500 4,752 4,535 Contracted Transportation 453,200 337,724 378,850 Amortization of Tangible Capital Assets 1,216,647 1,475,733 1,428,260
Total Student Transportation Expense 9,496,645 9,331,695 9,003,863
Tuition and Related Fees Expense
Tuition Fees 62,000 217,266 65,417
Total Tuition and Related Fees Expense 62,000 217,266 65,417
School Generated Funds Expense
Academic Supplies & Services 232,266 163,956 174,678 Cost of Sales 741,468 693,055 714,300 Non-Capital Furniture & Equipment 35,635 5,764 31,738 School Fund Expenses 1,661,206 1,670,066 1,800,546
Total School Generated Funds Expense 2,670,575 2,532,841 2,721,262
Prairie Valley School Division No. 208Schedule B: Supplementary Details of Expenses
for the year ended August 31, 2017
B-3
2017 2017 2016Budget Actual Actual
$ $ $Complementary Services Expense
Tuition Fees 26,000 9,883 27,890 Instructional (Teacher Contract) Salaries & Benefits 416,261 414,915 396,291 Program Support (Non-Teacher Contract) Salaries & Benefits 1,984,587 1,922,988 1,901,787 Instructional Aids 46,180 47,905 40,628 Supplies & Services 32,450 17,931 3,624 Non-Capital Furniture & Equipment - 989 - Communications - 2,766 2,824 Travel 42,400 36,379 39,782 Professional Development (Non-Salary Costs) - 4,558 2,554 Student Related Expenses 63,930 113,879 110,933
Total Complementary Services Expense 2,611,808 2,572,193 2,526,313
External Service ExpenseGrant Transfers - 150,000 150,000
Total External Services Expense - 150,000 150,000
Other Expense
Interest and Bank ChargesCurrent Interest and Bank Charges 45,200 92,400 77,302 Interest on Debentures 235,171 232,018 249,828 Interest on Capital Loans 419,770 423,565 400,943 Total Interest and Bank Charges 700,141 747,983 728,073
Provision for Uncollectable Accounts - 97,921 -
Total Other Expense 700,141 845,904 728,073
TOTAL EXPENSES FOR THE YEAR 106,076,782 106,107,216 104,305,646
for the year ended August 31, 2017Schedule B: Supplementary Details of ExpensesPrairie Valley School Division No. 208
Prairie Valley School Division No. 208Schedule C - Supplementary Details of Tangible Capital Assetsfor the year ended August 31, 2017
Furniture ComputerLand Buildings School Other and Hardware and Assets
Land Improvements Buildings Short-Term Buses Vehicles EquipmentAudio Visual Equipment
Under Construction 2017 2016
$ $ $ $ $ $ $ $ $ $ $Tangible Capital Assets - at Cost
Opening Balance as of September 1 3,046,843 3,579,780 153,510,219 244,106 15,485,149 654,430 11,288,793 10,718,071 245,836 198,773,227 194,940,503
Additions/Purchases - - 163,826 - 1,140,899 171,311 752,298 2,142,647 - 4,370,981 6,481,719 Disposals - (16,858) (4,395,400) (52,298) (219,138) - (254,187) (1,560,858) - (6,498,739) (2,648,995) Transfers to (from) - - 245,836 - - - - - (245,836) - -
Closing Balance as of August 31 3,046,843 3,562,922 149,524,481 191,808 16,406,910 825,741 11,786,904 11,299,860 - 196,645,469 198,773,227
Tangible Capital Assets - Amortization
Opening Balance as of September 1 - 1,763,179 56,029,234 196,028 8,245,517 367,740 4,828,521 6,220,626 - 77,650,845 72,814,716
Amortization of the Period - 167,752 2,787,541 5,893 1,298,930 100,220 1,178,690 1,452,767 - 6,991,793 7,485,124 Disposals - (16,858) (4,395,400) (52,298) (219,138) - (254,187) (1,560,858) - (6,498,739) (2,648,995)
Closing Balance as of August 31 N/A 1,914,073 54,421,375 149,623 9,325,309 467,960 5,753,024 6,112,535 N/A 78,143,899 77,650,845
Net Book ValueOpening Balance as of September 1 3,046,843 1,816,601 97,480,985 48,078 7,239,632 286,690 6,460,272 4,497,445 245,836 121,122,382 122,125,787 Closing Balance as of August 31 3,046,843 1,648,849 95,103,106 42,185 7,081,601 357,781 6,033,880 5,187,325 - 118,501,570 121,122,382 Change in Net Book Value - (167,752) (2,377,879) (5,893) (158,031) 71,091 (426,392) 689,880 (245,836) (2,620,812) (1,003,405)
DisposalsHistorical Cost - 16,858 4,395,400 52,298 219,138 - 254,187 1,560,858 - 6,498,739 2,648,995 Accumulated Amortization - 16,858 4,395,400 52,298 219,138 - 254,187 1,560,858 - 6,498,739 2,648,995 Net Cost - - - - - - - - - - - Price of Sale - - - - - - - - - - - Gain (Loss) on Disposal - - - - - - - - - - -
Sch C
2017 2016$ $
Non-Cash Items Included in Surplus / DeficitAmortization of Tangible Capital Assets (Schedule C) 6,991,793 7,485,124
Total Non-Cash Items Included in Surplus / Deficit 6,991,793 7,485,124
2017 2016$ $
Net Change in Non-Cash Operating Activities(Increase) Decrease in Accounts Receivable (4,404,672) 1,569,019 (Decrease) Increase in Accounts Payable and Accrued Liabilities (1,231,801) 1,224,635 Increase in Liability for Employee Future Benefits 164,700 107,700 (Decrease) Increase in Deferred Revenue (267,088) 696,745 (Increase) in Inventory of Supplies for Consumption (44,449) (62,340) Decrease in Prepaid Expenses 25,359 124,032
Total Net Change in Non-Cash Operating Activities (5,757,951) 3,659,791
Schedule E: Net Change in Non-Cash Operating Activitiesfor the year ended August 31, 2017
Prairie Valley School Division No. 208Schedule D: Non-Cash Items Included in Surplus / Deficit
for the year ended August 31, 2017
Prairie Valley School Division No. 208