annual report 2015-16 - publications.gov.sk.capublications.gov.sk.ca/documents/11/99750-nlsd 2015-16...

NorthernLightsSchoolDivision#113ProvidingQualityEducationToOurChildren

NORTHERNLIGHTSSCHOOLDIVISION#113

ANNUALREPORT2015-16

NorthernLightsSchoolDivision#113BoardofEducationAnnualReport–2015-16–Pagei

TableofContentsTableofContents............................................................................................................................i

SchoolDivisionContactInformation..............................................................................................ii

LetterofTransmittal......................................................................................................................1

Introduction...................................................................................................................................2

SchoolDivisionProfile....................................................................................................................3

Governance....................................................................................................................................5

SchoolDivisionintheCommunity.................................................................................................7

StrategicDirectionandReporting................................................................................................10

Demographics..............................................................................................................................25

FacilitiesInfrastructureProjectsandTransportation...................................................................28

FinancialOverview.......................................................................................................................30

SummaryofRevenueandExpenses.........................................................................................30

BudgettoActualRevenue,ExpensesandVariances................................................................31

Appendices...................................................................................................................................32

AppendixA–PayeeList............................................................................................................32

BoardRemuneration.............................................................................................................32

PersonalServices..................................................................................................................32

SupplierPayments................................................................................................................37

OtherExpenditures...............................................................................................................38

AppendixB–ManagementReportandAuditedFinancialStatements...................................39

NorthernLightsSchoolDivision#113BoardofEducationAnnualReport–2015-16–Pageii

SchoolDivisionContactInformation

NorthernLightsSchoolDivision#113ProvidingQualityEducationToOurChildren108FinlaysonStreetBagService#7500LaRonge,SaskatchewanCANADAPhone:306-425-3302Tollfree:1-877-387-4060Fax:306-425-3377Website:www.nlsd113.comEmail:central@nlsd113.comAnelectroniccopyofthisreportisavailableatnlsd113.com

NorthernLightsSchoolDivision#113BoardofEducationAnnualReport–2015-16–Page1

LetterofTransmittalHonourableDonMorganQ.C.MinisterofEducationDearMinisterMorgan:TheBoardofEducationofNorthernLightsSchoolDivision#113ispleasedtoprovideyouandtheresidentsoftheschooldivisionwiththe2015-16annualreport.ThisreportoutlinesactivitiesandaccomplishmentsoftheschooldivisionandprovidesauditedfinancialstatementsforthefiscalyearSeptember1,2015toAugust31,2016.Respectfullysubmitted,

LornaBlack,Chairperson


IntroductionThisannualreportpresentsanoverviewofNorthernLightsSchoolDivision’sactivitiesandresultsforthefiscalyearSeptember1,2015toAugust31,2016ThisannualreportprovidesasnapshotofNorthernLightsSchoolDivision,itsgovernancestructures,students,staff,programsandfacilities.InadditiontodetailingtheSchoolDivision’sactivitiesandperformance,thisreportoutlineshowthedivisiondeploystheEducationSectorStrategicPlaninrelationtoitsstrategicplan.Thisannualreportalsoprovidesareportfrommanagementendorsingthefinancialoverviewandauditedfinancialstatements,andincludesappendicessuchasaschoollistandpayeelist.FinancialstatementsincludedinthisreporthavebeenauditedbyanindependentauditorfollowingtheCanadianGenerallyAcceptedAuditingStandards.


SchoolDivisionProfileAboutUsNorthernLightsSchoolDivisionisaruralschooldivisionwith20schoolslocatedin17communities.TheDivisionislocatedinnorthernSaskatchewanandroughlycoversthetophalfofSaskatchewan.ThemapontherightshowsthegeographiclocationofNorthernLightsSchoolDivision.TheDivisionisdividedintoninesubdivisionsforpurposesofboardrepresentation.Thenorthisthelandofforests,pristinelakesandborealshield.Miningandmineralexplorationcontinuetodrivetheeconomyintheregion.Saskatchewan’slargelyundevelopedNorthoffersmanytourismopportunities,includingaboriginalcultureexperiencesandoutdooradventures,suchasworldclasshuntingandfishing.DivisionPhilosophicalFoundation

DivisionVisionStatementStudentsofNorthernLightsSchoolDivision#113willhaveenhancedlifeexperiencesbydevelopingskills,knowledge,andattitudeswithintheculturalcontextofengagednortherncommunities.DivisionBeliefStatement•Theresponsibilityforeffectiveeducationisacollaborativeeffortbetweenstudentsandallstaffofthedivision,parentsandothercommunitymembers;

•Schoolsmustbepositiveextensionsofthehomeandlargercommunity;•Schoolcommunitycouncilshaveanimportantroletoperformintheoperationofthecommunity'sschool;

•Arepresentativeworkforcewillresultinpositiverolemodelswhichwillencourageandmotivatestudentstoachieve;

•Effectivecommunicationsbetweencommunityandstaffwillresultinongoingeducationalimprovements.

URANIUM CITY

STONY RAPIDS

GREEN LAKE

LAKE ATHABASCA

CREELAKE

LA LOCHE

PINEHOUSE

BEAUVAL

REINDEER

LAKE

LACLA RONGE

WAPAWEKKALAKE

WOLLASTON

LAKE

LAKE

WASKESIU

MONTREAL LAKE

CARROT

RIVER

NIPAWIN

SASK

ATCHE

WAN

RIV

ER

NORTH MELFORT

ALBERTPRINCELlOYDMINSTER

SASKATCHEWAN

CUMBERLAND HOUSE

SUBDIVISION 5

SUBDIVISION 1

SUBDIVISION 2

SUBDIVISION 6

SUBDIVISION 3

SUBDIVISION 4SUBDIVISION 7

SUBDIVISION 8

SUBDIVISION 9

NORTHERN LIGHTS SCHOOL DIVISION #113

BRABANT LAKE

LARONGE

TIMBER BAY

WEYAKWIN

BUFFALONARROWS

ST.GEORGE'SHILL

AIR RONGECOLE BAY

JANS BAY

BEAR CREEK

SANDY BAY


ProgramOverviewStudentsofNorthernLightsSchoolDivisionarediverse.Theyvaryinage,personalcircumstances,learningstyle,interestsandindividualstrengthsandneeds.Toprovideforthebesteducationpossibleforourstudents,NorthernLightsSchoolDivisionoffersawiderangeofprogramsinour19brickandmortarschoolsandouron-lineeducationcenter.CentraltoprogramminginNorthernLightsSchoolDivisionistheprovisionoftheprovinciallymandatedcorecurricula.Inadditiontotheseprograms,ourschoolsofferlocallydevelopedandapprovedcoursesandmodifiedcourses.Ourschoolsalsoprovidealternateeducationalprogrammingandfunctionallyintegratedprogrammingforstudentsrequiringthoseprograms.Theschooldivisionalsoprovidesforspecializedprogrammingthatrespondstostudentandcommunityneeds.ThefollowinglistidentifiesprogramsinoperationatoneormoreoftheDivision’sschools.Cree/Denelanguageinstruction,Pre-KindergartenandHeadstartprograms,Eldersprograms,CareerTransitionProgramming,FrenchImmersion,nutritionprograms,Driver’seducation,SaskatchewanYouthApprenticeshipprogramming,andRestorativePractices.TheDivisionalsoprovidesthefollowingtoourstaff:AppliedSuicideandInterventionskillstraining(ASIST),CriticalIncidentAssistManagement(CISM),Non-violentCrisisinterventiontraining(NVCI).Furtherservicesandsupportsofferedtostudentsandteachersbyspecializedschooldivisionstaffincludethefollowing:curriculumconsultantsinspecificareasofstudy,educationalpsychologistservices,speechandlanguageservices,occupationaltherapyservicesandphysiotherapyservices.


GovernanceTheBoardofEducation NorthernLightsSchoolDivisionisgovernedbyannine-personelectedBoardofEducation.TheEducationAct,1995givestheBoardofEducationtheauthorityto“administerandmanagetheeducationalaffairsoftheschooldivision”andto“exercisegeneralsupervisionandcontrolovertheschoolsintheschooldivision”.ThecurrentBoardwaselectedonOctober24,2012toserveafour-yearterm.BoardofEducationmembersatAugust31,2016are:

Subdivision1.................................................................Boucher,JanineSubdivision2.............................................................Daigneault,CalvinSubdivision3..................................................................Daigneault,JoeSubdivision4..................................................Black,Lorna(BoardChair)Subdivision5.................................................................Larocque,ClaireSubdivision6..................................................................McCallum,JoeySubdivision7...........................................................Woytowich,WilliamSubdivision8.......................................................................Ray,CliffordSubdivision9..................................................................Morin,Lennard

LornaBlack(BoardChair),JoeDaigneault,CalvinDaigneault,CliffordRay,LennardMorin,JoeyMcCallum,ClaireLarocque,WilliamWoytowich,JanineBoucher


SchoolCommunityCouncils TheBoardofEducationhasestablishedaSchoolCommunityCouncil(SCC)foreachofthe20schoolsinNorthernLightsSchoolDivision.

TheBoardofEducationprovidesfundingof$2,000-$4,000toeachSCC.SCCsusethisfundinginavarietyofways,includingsupportingmeetingexpenses,sponsoringasurveyofschoolparentstogaininputtoschoollevelactions,orsupportingguestspeakersatschool-leveleventsforparents/caregivers.

TheEducationRegulations,1986requireschooldivisionstoundertakeorientation,training,developmentandnetworkingopportunitiesfortheirSCCmembers.

TheRegulationsalsorequireSchoolCommunityCouncilstoworkwithschoolstafftodevelopanannualschoolLearningImprovementPlanandtorecommendthatplantotheBoardofEducation.SchoolCommunityCouncilsarealsoexpectedtofacilitateparentandcommunityparticipationinplanningandtoprovideadvicetotheBoardofEducation,theschool’sstaff,andotheragenciesinvolvedinthelearninganddevelopmentofstudents.

• TheadvicetheSCCsgivetotheBoardofEducationencompassespolicies,programs,andeducationalservicedelivery.

• TheadvicetheSCCsgivetotheschoolstaffrelatestotheschool’sprograms.SCCsenablethecommunitytoparticipateineducationalplanninganddecisionmaking,andpromotesharedresponsibilityforlearningamongcommunitymembers,studentsandeducators.

Abi-annualSCCConferenceisheldinNovembertoorientnewSCCmembers,reviewtherolesoftheSCC,andprovidefornetworkingandprofessionaldevelopment.


SchoolDivisionintheCommunityCommunityandParentInvolvementResearchhasshownthatstudentsachieveathigherlevelsinschoolwhentheirparents/guardiansandothercommunitymembersareinvolvedineducation.TheschoolsofNorthernLightsSchoolDivisionallhaveprogramsandinitiativestoencouragecommunityandparentinvolvement.Theseprogramsvaryfromschooltoschoolandareuniquetoeachcommunity.Forexample,amajorityofourschoolswithinthedivisionhaveacommunityroomwherethecoffeeisalwayson.StudentshaveavaluablelearningexperienceandtheresultinginformationissharedwithschoolstaffandtheSchoolCommunityCouncil.WhatalltheschoolsofNorthernLightsSchoolDivisionhaveincommonistheimportanceofSchoolCommunityCouncils(SCCs)asamechanismforconnectingcommunityandschool.SCCsplayaroleingovernance(describedmorefullyintheSCCsection)andmosthaveestablishedformalprocessestofostercommunityandparentinvolvement.CommunityPartnershipsNorthernTeacherEducationProgram(NORTEP)–NORTEPdeliverspost-secondaryacademicprogramswhichwillleadtoemploymentopportunitiesforresidentsofNorthernSaskatchewanandenablethemtoachievetheircareeraspirationsintheteachingprofession,whilepreservingthenorthernperspectiveofcultures,languagesandtraditionalvalues.NorthernLightsSchoolDivision#113hasfourrepresentativesontheBoardofGovernorswithonevotingmember.PahkisimonNuye-AhLibrary-NorthernLightsSchoolDivisionpartnerswithPahkisimonNuye-AhLibrarytoprovidejointventurelibrarypartnershipsin5communitiesinNorthernLightsSchoolDivision.Thesepartnershipsallowtheschoollibrariestobeopentothepublicaftertraditionalschoolhours.LacLaRongeCommunityMobilization-CommunityMobilizationisatwoprongedapproachusedtocreateasaferandhealthiercommunity.Theinitiativeiscomposedofateamthatmeetstwiceaweekfromcommunityandgovernmentagencies(theHUB).TheHUBischargedwithaddressingspecificclientissuesandthedevelopmentofinterventions.

AboriginalHeadstartProgram-NorthernLightsSchoolDivisioninconjunctionwiththeFederalAboriginalHeadstartprogramoperatessevenAboriginalHeadstartPrograms.NorthernLightsprovideteachersandprogrammaterialsfortheseprogramsandworkswiththelocalcommunityHeadstartdirectortoprovideprogramming.

NorthernSports,CultureandRecreation-NorthernLightsSchoolDivisionhasongoingpartnershipwithNorthernSports,CultureandRecreation.Wehirerecreationdirectorsformanyofourschoolswithfundingreceivedthroughthispartnership.Therecreationdirectors


areresponsibleforcarryingoutmanyprogramsthathelpenhanceour“communityschool”concept.

TuitionAgreements-NorthernLightsSchoolDivisionalsohaseighttuitionagreementswithFirstNations.Thesetuitionagreementsmakeprovisionsfortuitionandeducationalservicesforeachofourstudents.

Trade/WageSubsidy-ApartnershipwithCan.Sask.Northernregionwasinitiallyestablishedinthe2014-2015schoolyearandisongoingtoassiststudentsinterestedina‘Trade’careertogetapaidworkexperienceover200hours.Thepartnershiphasprovidedfundingfor5wage-subsidyopportunities;NorthernLightsSchoolDivisionprovidesthecoordinatingneedsandfinancialaccountability.StudentreceiveApprenticeship20Aand30A.MinistryofEducation–DigitalBootCamp-Aco-fundedinitiativebetweenNLSD,communitiesofCumberlandHouse,PinehouseLakeandtheMinistryofEducationsupported,forthefourthyear,agroupof8studentsfromCharleboisSchooland4studentsfromMinahikWaskahiganSchoolattendinga5-dayprograminKelowna,BC.Theprogramisanintenseprogramdeliveredbythe‘CentreforArtsandTechnology’.Thecontentfocusesoncareersrelatedtovariousapplicationsofdigitaltechnologies.ScienceAmbassadors’Program-Wehadaverysuccessful2015-2016yearinpartneringwiththeUniversityofSaskatchewan–DivisionofScience.Theprogramprovides2gradstudentsto5schoolsitesfora5-weekperiodtosupportScienceinstructionintheclassroom.TheschoolsthattookpartweresituatedinGreenLake,PinehouseLake,StonyRapids,BeauvalandBuffaloNarrows.Thisisaco-fundedpartnershipwithNLSDcoveringhousingandafoodallowance;theUofScoveringwagesandhiring.Nothingbutpositivecommentscomesfromschoolsandstudentsconcerningthisprogram.FoodStudies–LaRonge-AuniquepartnershipwascarriedoutwithaFoodStudiesgroupfromChurchillHighSchool.Theteachercoordinatedwithawell-knownchefinSaskatoonwhoownsanupperscalerestaurantandisacommercialcookinginstructorwithSIAST-Saskatoon.Thisrelationshiphasbeenon-goingforfiveyears.StudentswenttoSaskatoontoworkwiththecheffor3daysactuallycookingameal,servingandordering.Wearehopefulthatthispartnershipwillcontinueintothe2016-2017schoolyear.CharleboisSchoolhasasimilarpartnershipwithSaskatchewanTourismprovidingaprofessionalchefforafiveweekperiod.KidsFirstNORTH–KidsFirstNORTHisavoluntaryprogramthathelpsvulnerablefamiliestobecomethebestparentstheycanbeandtohavethehealthiestchildrenpossible.Theprogramenhancesknowledge,providessupportandbuildsonfamilystrengths.NorthernLightsSchoolDivision#113istheaccountablepartnerforKidsFirstNORTH.SaskatchewanHousingCorporation–NLSD#113hasmaintainedanongoingpartnershipwithSaskatchewanHousingCorporationtoprovidetheopportunityforstudentstobuildhousesaspartofthesocialhousingneedsinselectedcommunities.AhousewasbuiltinLaLoche.


StudentsreceivepracticalconstructionexperienceaswellasmultiplePracticalandAppliedArtscredits.NLSD#113StudentHealthSymposium–2015-2016isthefifthyearofworkingwithFirstNationsUniversity,UniversityofSaskatchewan(Nursing),andSaskatchewanRuralDoctorsAssociationtoprovideathreedayhandsonopportunityforstudentstoexperiencesomeoftherolesofDoctorsandNurses.


StrategicDirectionandReportingTheEducationSectorStrategicPlanMembersoftheeducationsectorhaveworkedtogethertodevelopanEducationSectorStrategicPlan(ESSP)for2014-2020.TheESSPdescribesthestrategicdirectionoftheeducationsectoranditsprioritiesandoutcomesaligntheworkofschooldivisionsandtheMinistryofEducation.TheplanisexpectedtoshapeanewdirectionineducationforthebenefitofallSaskatchewanstudents.2015-16wasthesecondyearofdeploymentofthe2014-2020ESSP.EnduringStrategiesTheEnduringStrategiesintheESSPare:

Culturallyrelevantandengagingcurriculum;Differentiated,highqualityinstruction;Culturallyappropriateandauthenticassessment;Targetedandrelevantprofessionallearning;Strongfamily,schoolandcommunitypartnerships;Alignmentofhuman,physicalandfiscalresources.


ImprovingFirstNationsandMétisStudentEngagementandGraduationRatesandFollowingTheirVoicesOUTCOME:ByJune30,2020,collaborationbetweenFirstNationsandMétisandnon-FirstNationsandMétispartnerswillresultinsignificantimprovementinFirstNationsandMétisstudentengagementandwillincreasethethree-yeargraduationratefrom35%inJune2012toatleast65%.PRIORITY:InpartnershipwithFirstNationsandMétisstakeholdersimplementtheFollowingTheirVoicesInitiative(Phase1).

SchooldivisiongoalsalignedwiththeFirstNationsandMétisStudentEngagementandGraduationRatesoutcomeandtheFollowingTheirVoicespriority

In2014-15NorthernLightsSchooldivisiondidnotsetaspecificgoalforthisoutcome.

Schooldivisionactionstakenduringthe2015-16schoolyeartoachievethetargetsandoutcomesoftheFirstNationsandMétisStudentEngagementandGraduationRatesoutcomeandtheFollowingTheirVoicespriority

NorthernLightsSchoolDivisionhasalwayshadaFirstNationsandMétisEducationPlan(FNMEP).WehavereceivedadditionalfundstosupporttheplanfromtheMinistryofEducation’sFirstNationsandMétisEducationAchievementFunds(FNMEAF).ThefocusoftheFNMEAPhasbeentoprovideadditionalsupportsandservicestoFirstNationsandMétis(FNM)studentstoimproveeducationaloutcomes.In2015-16NorthernLightsSchoolDivision-throughitscommitmenttotheFirstNationsandMétisEducationPlan(FNMEP)andstudentachievement-continuedtoprovidestudentswithopportunitiesthatwillimproveanddeveloptheirskills,knowledgeandrelationshipswithoneanotherandthelargercommunity.NorthernLightsSchoolDivisionprovidedstaffwithprofessionaldevelopmentwithafocusonculturallyresponsiveschoolsandclassroomsthatsupportedandchallengedteacherstoimproveinstructionandrelationshipswithallinvolved.ClearwaterRiverDeneNation,EnglishRiverFirstNationandBlackLakeFirstNationandNorthernLightsSchoolDivisiondevelopedthreeISSIgrantproposals.Twoofourschools,CharleboisCommunitySchool(CumberlandHouse)andMinahikWaskahigan(PinehouseLake),wereselectedasprovincialpilotsitesforFollowingTheirVoices(FTV)ministryinitiative.Bothschoolshaveidentifiedin-schoolfacilitatorsandstaffmemberstobecomeactiveparticipantsinthetrainingprovidedbytheministry.


MeasuresforImprovingFirstNationsandMétisStudentEngagementandGraduationRatesandFollowingTheirVoices

AverageFinalMarksTeacher-assignedmarksareimportantindicatorsofstudentperformanceinschool.Classroommarksareusedforgradepromotionandgraduationdecisions,tomeetentrancerequirementsforpostsecondaryeducation,todetermineeligibilityforscholarshipsandawardsandbysomeemployerswhenhiring.Thefollowingdisplaysaveragefinalmarksinselectedsecondary-levelcoursesforallstudents,andbynon-FNMIandFNMIstudentsubpopulationsinthedivision,alongwithprovincialresultsforeachcategory.

Notes:Resultsforpopulationsoffewerthan10studentshavenotbeenreportedtoavoididentifyingindividualsorverysmallgroupsofstudents(nr).FNMIstudentsarethosewhochoosetoself-identifyasFirstNations(Registered/Treaty/StatusIndian,Non-StatusIndian),Métis,orInuit/Inuk.Non-FNMIstudentsarethosewhodonotidentifyasFNMorI,howeverthiscategorymayincludeFNMIstudentswhochoosenottoself-identify.Source:MinistryofEducation,2016

Analysisofresults

NorthernLightsSchoolDivisionacknowledgesthatthereisneedforimprovementandwearenotsatisfiedwithourresults.Inthecategory“AllStudents”therehasbeenimprovementfromtheaveragefinalmarksreportedlastyearinsevenoftheeightcoursesreportedoninthismeasure.

CreditAttainmentCreditattainmentprovidesastrongpredictiveindicatorofaschoolsystem’son-timegraduationrate.StudentsreceivingeightormorecreditsperyeararemorelikelytograduatewithinthreeyearsofbeginningGrade10thanthosewhodonotachieveeightormorecreditsperyear.Thefollowingdisplaysthecreditattainmentofsecondarystudentsattainingeightormorecreditsperyearforallstudents,andbynon-FNMIandFNMIstudentsubpopulationsinthedivision,alongwithprovincialresultsforeachcategory.

Province NLghts Province NLghts Province NLghtsEnglishLanguageArtsA10(Eng&Frequiv) 73.0 58.2 76.1 71.3 61.1 56.4

EnglishLanguageArtsB10(Eng&Frequiv) 73.4 59.1 76.2 67.3 62.5 57.7

Science10(Eng&Frequiv) 72.0 57.1 75.1 65.5 59.6 55.4

Math:WorkplaceandApprenticeship10(Eng&Frequiv) 72.8 53.4 76.1 59.5 60.8 52.7

Math:FoundationsandPre-calculus10(Eng&Frequiv) 72.4 53.6 74.8 66.2 60.3 52.0

EnglishLanguageArts20(Eng&Frequiv) 74.4 61.7 76.3 68.6 64.7 60.2

Math:WorkplaceandApprenticeship20(Eng&Frequiv) 66.9 57.0 69.3 nr 61.3 54.8

Math:Foundations20(Eng&Frequiv) 73.6 62.1 75.3 68.1 63.6 60.7

AverageFinalMarksinSelectedSecondary-LevelCourses,2015-16

SubjectAllStudents Non-FNMI FNMI


Notes:ProportionsarecalculatedasthepercentageofstudentsenrolledatthesecondarylevelonSeptember30attainingeightormorecreditsyearly.Resultsforpopulationsoffewerthan10studentshavenotbeenreportedtoavoididentifyingindividualsorverysmallgroupsofstudents(nr).FNMIstudentsarethosewhochoosetoself-identifyasFirstNations(Registered/Treaty/StatusIndian,Non-StatusIndian),Métis,orInuit/Inuk.Non-FNMIstudentsarethosewhodonotidentifyasFNMorI,howeverthiscategorymayincludeFNMIstudentswhochoosenottoself-identify.Source:MinistryofEducation,2016

Analysisofresults

NorthernLightsSchoolDivisionacknowledgesthatthereisneedforimprovementandwearenotsatisfiedwithourcreditattainmentresults.Werecognizethatthereisconsiderableroomforimprovement.


Reading,Writing,MathatGradeLevelandSaskatchewanReadsOUTCOME:ByJune30,2020,80%ofstudentswillbeatgradeleveloraboveinreading,writingandmath.PRIORITY:Implementarefinedsetofprovincialhighimpactreadingassessment,instructionandinterventionstrategies(SaskatchewanReads).

SchooldivisiongoalsalignedwithReading,WritingandMathatGradeLeveloutcomeandtheSaskatchewanReadspriority


Schooldivisionactionstakenduringthe2015-16schoolyeartoachievethetargetsandoutcomesoftheReading,Writing,MathatGradeLeveloutcomeandtheSaskatchewanReadspriority

NorthernLightsSchoolDivisioncollaboratedwithSaskatchewanReadsA3Planforthe2015-2016tofullyimplementstrategiesofimprovement. TheliteracyaspectconsistedofabalancedliteracyapproachforimplementingtheEnglishLanguageArtscurriculum.TeachersinNorthernLightsSchoolDivisionusedMajorIntegratedResourcesrecommendedbytheSaskatchewanMinistryofEducationtohelpthemprovidebalancedinstruction.Levelledbookswereusedforguidedreadinginstructiontohelpstudentsimprovereadingwithintheirzoneofdevelopment.CommonNLSDassessmentswereusedtoassessstudentsreadingaccuracyandcomprehension.Theresultsoftheseassessments(thedata)werecollecteddivision-wide4timeslastyearandwerediscussedinProfessionalLearningCommunitiesineachschool.Thesediscussionsabouttheassessmentdatahelpedguideinstructionandwereinstrumentalindetermininginterventionsneededforspecificstudents.AsimilarapproachwasutilizedwithNumeracy;however,therewere6assessmentperiodsthatoccurredutilizinglocallydevelopedassessmenttoolsthatwerecorrelatedtoschooldivisionresources.TheresultsoftheseassessmentswereenteredintoPearsonInformandwerediscussedinProfessionalLearningCommunities.Theresultsguidedtheinterventionprocessesrequiredforstudents.EachschoolhasaLiteracyNumeracyCatalyst(LNC)teacherwhosupportedstudentsandclassroomteacherswithinterventions.StudentsthatcontinuedtostruggleafterintensiveinterventionswereplacedonanindividualizedMathprogram.ThosestudentsonanIndividualizedMathprogramhadtheirindividualprogresstracked(ISNAT)toensuretheywereachievingcurricularoutcomes.


MeasuresforReading,WritingandMathatGradeLevelandSaskatchewanReads

ProportionofGrade3StudentsReadingAtorAboveGradeLevelGrade3readinglevelsareconsideredaleadingindicatoroffuturestudentperformance.ThefollowingbargraphdisplaysthepercentageofGrade3students(FNMI,non-FNMI,all)byreadinglevelgrouping.ThechartsbelowthegraphindicatethepercentageofGrade3studentsintheprovincereadingatorabovegradelevel,aswellastheproportionofGrade3studentswithreportedreadinglevels.

Notes:Readinglevelgroupingsarebasedonprovinciallydevelopedbenchmarks.Thepercentagesofstudentsineachofthereadinglevelgroupingswerefoundusingthenumberofstudentswithreportedreadinglevelsasthedenominatorinthecalculations.Studentswhowereexcludedorwhodidnotparticipateinthereadingassessmentwerenotincludedinthedenominatorforthesecalculations.Resultsforpopulationsoffewerthan10studentshavenotbeenreportedtoavoididentifyingindividualsorverysmallgroupsofstudents.FNMIstudentsarethosewhochoosetoself-identifyasFirstNations(Registered/Treaty/StatusIndian,Non-StatusIndian),Métis,orInuit/Inuk.Non-FNMIstudentsarethosewhodonotidentifyasFNMorI,howeverthiscategorymayincludeFNMIstudentswhochoosenottoself-identify.Source:MinistryofEducation,2016.


Analysisofresults

Overallinourdivision,27.9%ofGrade3studentsarereadingatorabovetheReadingLevelBenchmarkin2015-16whichisanimprovementoverlastyear’sresults.Whenthoseresultsaredisaggregated,thepercentagelowersconsiderablywithonly21.0%ofFirstNations,MétisandInuit(FNMI)Grade3studentsreadingatorabovetheBenchmark.


GraduationRatesOutcome:ByJune30,2020,Saskatchewanwillachievean85%three-yeargraduationrate.

SchoolDivisiongoalsalignedwiththeGraduationRatesoutcome


Schooldivisionactionstakenduringthe2015-16schoolyeartoachievethetargetsandoutcomesoftheGraduationRatesoutcome

NorthernLightsSchoolDivision-throughitscommitmenttotheFNMEAPlanandstudentachievement-continuestoprovidestudentswithopportunitiesthatwillimproveanddeveloptheirskills,knowledgeandrelationshipswithoneanotherandthelargercommunity.NorthernLightsSchoolDivisionprovidedstaffwithprofessionaldevelopmentwithafocusonculturallyresponsiveschoolsandclassroomsthatwillsupportandchallengeteacherstoimproveinstructionandrelationshipswithallinvolved.

MeasuresforGraduationRates

Grade12GraduationRate:On-TimeTograduatewithinthetypicalthreeyearperiodafterbeginningGrade10,studentsmustaccumulateanaverageofeightcreditsperyeartoachievetheminimumrequirementof24requiredsecondarylevelcreditsattheendofGrade12.On-timegraduationratesareonemeasureoftheefficiencyofaschoolsystem.Thefollowingdisplaysthepercentageofstudents(allstudents,non-FNMIandFNMI)inthedivisionwhograduatedwithinthreeyearsofenteringGrade10,alongwithprovincialresultsineachofthesecategories.

Notes:On-timegraduationratesarecalculatedasthepercentageofstudentswhocompleteGrade12within3yearsof‘starting’Grade10.Resultsforpopulationsoffewerthan10studentshavenotbeenreportedtoavoididentifyingindividualsorverysmallgroupsofstudents(nr).FNMIstudentsarethosewhochoosetoself-identifyasFirstNations(Registered/Treaty/StatusIndian,Non-StatusIndian),Métis,orInuit/Inuk.Non-FNMIstudentsarethosewhodonotidentifyasFNMorI,howeverthiscategorymayincludeFNMIstudentswhochoosenottoself-identify.Source:MinistryofEducation,2016

Analysisofresults

NorthernLightsschooldivisionacknowledgesthatthereisneedforimprovementandwearenotsatisfiedwiththepercentageofourstudentsgraduatingwithinthreeyearsofstartingGrade10(on-time).Werecognizethatthereisconsiderableroomforimprovement.


Grade12GraduationRate:Extended-TimeSomestudentsneedmoretimetocompleteallthecoursesnecessarytograduatesotheycontinueinschoollongerthanthetypicalthreeyearsafterbeginningGrade10.Extended-timegraduationratesareonemeasureoftheresponsivenessoftheschoolsystem.Thefollowingdisplaysthepercentageofstudents(allstudents,non-FNMIandFNMI)inthedivisionwhograduatedwithinfiveyearsofenteringGrade10,whichincludesthosewhograduatedon-time,alongwithprovincialresultsineachofthesecategories.

Notes:Extended-timegraduationratesarecalculatedasthepercentageofstudentswhocompleteGrade12within5yearsof‘starting’Grade10(andincludethosewhograduateon-time).Resultsforpopulationsoffewerthan10studentshavenotbeenreportedtoavoididentifyingindividualsorverysmallgroupsofstudents(nr).FNMIstudentsarethosewhochoosetoself-identifyasFirstNations(Registered/Treaty/StatusIndian,Non-StatusIndian),Métis,orInuit/Inuk.Non-FNMIstudentsarethosewhodonotidentifyasFNMorI,howeverthiscategorymayincludeFNMIstudentswhochoosenottoself-identify.Source:MinistryofEducation,2016


Analysisofresults

NorthernLightsSchoolDivisionacknowledgesthatthereisneedforimprovementandwearenotsatisfiedwiththepercentageofourstudentsgraduatingwithinfiveyearsofstartingGrade10(extended-time):55%comparedto83%provincially.At54%ofFNMIstudentsgraduatinginextended-timefor2015-16,resultsfortheschooldivisioncontinuetobecomparabletotheresultsforthissubpopulationprovincially.

Grade9to10TransitionThetransitionfromGrades9to10canbedifficultforsomestudentsformanydifferentreasons,includingnothavingreachedalloutcomesfromeachsubjectareaintheelementarygrades.ThismeasureisintendedtoshowhowwellGrade9studentsadjustinthetransitiontoGrade10.Achievingeightormorecreditsayearisimportantforsteadyprogresstowardsgraduatingon-time.ThefollowingdisplaysthepercentageofGrade9students(allstudentsandtheFNMIsubpopulation)inthedivisionwhoachievedeightormorecreditsthefollowingschoolyear,alongwithprovincialresultsforthepasteightyearsandtheeightyearaverage.

Notes:PercentagesarecalculatedasthenumberofstudentsattainingeightormorecreditsintheyearimmediatelyfollowingtheirGrade9yeardividedbythenumberofstudentsintheGrade9cohort.Resultsforpopulationsoffewerthan


fivehavenotbeenreportedtoavoididentifyingindividualsorverysmallgroupsofstudents.FNMIstudentsarethosewhochoosetoself-identifyasFirstNations(Registered/Treaty/StatusIndian,Non-StatusIndian),Métis,orInuit/Inuk.Non-FNMIstudentsarethosewhodonotidentifyasFNMorI,howeverthiscategorymayincludeFNMIstudentswhochoosenottoself-identify.Source:MinistryofEducation,2016

Analysisofresults

NorthernLightsSchoolDivisionacknowledgesthatthereisneedforimprovementandwearenotsatisfiedwiththecreditattainmentresultsforourstudentsintheirfirstyearinGrade10.Werecognizethatthereisconsiderableroomforimprovement.


OperationalSpendingOutcome:ByAugust31,2020,implementasector-wideapproachtofindefficienciesandincreasevalueaddinorderforthesectortoberesponsivetothechallengesofstudentneeds.

SchooldivisiongoalsalignedwiththeOperationalSpendingoutcome

NorthernLightsSchoolDivisionsgoalistostriveforincreasedoperationalefficiencytoenablemorefundstobespentonstudentfocusedinitiatives

Schooldivisionactionstakenduringthe2015-16schoolyeartoachievethetargetsandoutcomesoftheOperationalSpendingoutcome

NorthernLightsSchoolDivisionpurchased2wheelchairequippedbusesandprovidedserviceinternallyinsteadofcontractingserviceout.Estimatedsavingsof$300,000overnext5years.

NorthernLightsSchoolDivisioninitiatedpurchaseofstudenttransportationmanagementsoftware.Productwillbeimplementedin2016-17schoolyearandwillhelpDivisionoperatestudenttransportationmoreefficiently.

NorthernLightswillcontinuetoexpandpurchasecardprogramtoreduceadministrativetimespentonpurchasingandprocessingpayments.


EarlyYearsOutcome:ByJune30,2020,childrenaged0-6yearswillbesupportedintheirdevelopmenttoensurethat90%ofstudentsexitingKindergartenarereadyforlearningintheprimarygrades.

SchooldivisiongoalsalignedwiththeEarlyYearsoutcome


Schooldivisionactionstakenduringthe2015-16schoolyeartoachievethetargetsandoutcomesoftheEarlyYearsoutcome

Pre-KandKindergartenteachers,alongwithadministrators,mettodiscussresultsoftheEYEin2015-16Itwasdeterminedthatthedivisionmaintainfocusonthefollowingin2015-16

PlantoimprovetheparticipationrateofEYE.ImprovetheenvironmentsofPreKandKindergartenclassrooms.Makeprovisionsforclassroomlibraries.

NorthernLightsSchoolDivisionusedtheEYEdatainthefivedomainsforfutureplanning.

MeasuresforEarlyYears

EarlyYearsEvaluationTheEarlyYearsEvaluation-TeacherAssessment(EYE-TA)isareadinessscreeningtoolthatprovidesinformationabouteachchild’sdevelopmentandlearningwithafocusonreadingreadinessskills.ResultsfromtheEYE-TAalloweducatorsandschool-basedinterdisciplinaryteamstoquicklyidentifychildrenmostlikelytorequireextrasupportduringtheKindergartenyear,basedontheirlevelsofskilldevelopmentinfivekeydomainsatschoolentry.Inadditiontoresultsforspecificdomains,childrenarealsoassignedacomprehensivescoreknownasaResponsiveTieredInstruction(RTI)level.ResponsiveTieredInstruction(RTI)isapreventiveapproachthatallowseducators,schoolteamsanddivisionstoallocateresourcesearlyandcontinuously,ratherthanwaitinguntilafterchildrenhaveexperiencedfailurebeforeresponding.ThefollowingdisplaysthepercentageofstudentsbyRTItiersattheendofKindergartenin2015-16,aswellastheprovincialresultsforeachcategory.


Ready to Learn: Early Years Evaluation – Teacher Assessment (EYE-TA) RTI (responsive, tiered instruction) results (%) at school entry & Kindergarten exit,

2014-15 (baseline) & 2015-16

Tier I – Children are achieving

developmental tasks Tier II – Children are

experiencing some difficulty achieving developmental tasks

Tier III – Children are

experiencing significant difficulty achieving

developmental tasks

38

31

31

56 26

18

80

13 7

59 27

15

35

37

28

63 23

14

57 28

15

79

14 7

2014-15 (baseline) collection; % of n values for School entry & Kindergarten exit categories

School entry (Fall) n=306

Kindergarten exit (Spring) n=316

School entry (Fall) n=13,305

Kindergarten exit (Spring) n=13,702

Northern Lights SD #113

All school divisions

2015-16 collection; % of n values for School entry & Kindergarten exit categories

School entry (Fall) n=317

Kindergarten exit (Spring) n=325

School entry (Fall) n=13,591

Kindergarten exit (Spring) n=13,905

Northern Lights SD #113

All school divisions

Totals may not add to 100 due to rounding


Notes:Researchshowsearlyidentificationfollowedbyaresponsive,tieredapproachtoinstructionfromKindergartentoGrade3cansubstantiallyreducetheprevalenceofreadingproblems.ChildrenwhohaveTier2orTier3needsatKindergartenentryarere-assessedbeforeKindergartenexit,allowingschooldivisionstomeasuretheimpactoftheirsupportsandresponses.SpringRTIdataalsoservesasaleadingindicatorofthepopulationofstudentswhomayneedTier2orTier3instructionalsupportsastheytransitionfromKindergartentoGrade1.Source:MinistryofEducation,EarlyYearsBranch,2016

Analysisofresults

Inthefallof2015wehad35%ofchildreninKindergartenreadytolearn(Tier1)andinthespringof2016weimprovedto63%.Weareverypleasedwiththeresultsbutdorecogniseroomtogrow.Ourhighestareaofneedwerecognitiveskillsandorallanguage.WeinitiatedamonthlytrackingofstudentcodeknowledgeandalsopurchasedtheExpandingExpressionsTool(EET)inordertofacilitateorallanguagedevelopmentinPre-KindergartenandKindergarten.Ourspring2016resultswere17%lowerthantheresultsoftheprovince.Weneedtoimproveby27%overthenextfouryears.Ourgoalistoimproveby7%eachyearoverthenextfouryears.


DemographicsStudentsIn2015-16,4,206studentswereenrolledwithNorthernLightsSchoolDivision.Asshowninthetablebelow,studentenrolmenthasstayedconsistentoverthepastfewyears.

Note: Thetableaboveidentifiestheactualnumber

ofstudentsenrolledineachgradeasofSeptember30ofeachyear.

Source:MinistryofEducation,2015

2013-14 2014-15 2015-16Kindergarten 346 323 341

1 350 364 3562 352 351 3553 292 333 3324 288 306 3205 283 273 3016 282 275 2777 283 277 2988 316 293 2859 314 311 29210 496 585 57111 209 175 19412 318 316 284

Total 4129 4182 4206

PreK 350 326 287

Grade


Note: Thetableaboveidentifiestheactualnumberof

studentsenrolledingrade-levelgroupingsasofSeptember30ofeachyear.

Source:MinistryofEducation,2015Staff Category FTEs

Classroomteachers 290.6

Principals,vice-principals 35

Othereducationalstaff(positionsthatsupporteducationalprogramming)–e.g.,educationalpsychologists,educationalassistants,schoolcommunitycoordinators,speechlanguagepathologists

185.5

Administrativeandfinancialstaff–e.g.,accountants,InformationTechnologypeople,supervisors,administrativeassistants,clerks

44.8

Plantoperationsandmaintenance–e.g.,caretakers,handypersons,carpenters,plumbers,electricians,gardeners,supervisors

62.5

Transportation–e.g.,busdrivers,mechanics,partspersons,buscleaners,supervisors

1

Seniormanagementteam–e.g.,chieffinancialofficer,directorofeducation,superintendents

9

TotalFull-TimeEquivalent(FTE)Staff 628.4

Notes: •Thenumbersshownaboverepresentfull-timeequivalents(FTEs).Thenumberofemployeesmaybegreaterbecausesomepeopleworkpart-timeorseasonally.

2013-14 2014-15 2015-16Kto3 644 704 6414to6 612 607 5997to9 763 724 68710to12 924 967 952Total 2943 3002 2879Kto3 79 87 874to6 34 31 347to9 31 31 3410to12 14 20 20Total 158 169 1751to3 243 214 1514to6 221 239 2307to9 180 198 22110to12 200 203 200Total 844 854 802

Self-IdentifiedFNMI

FrenchImmersion

EnglishasanAdditionalLanguage

SubpopulationEnrolments

Grades


•Someindividualsarecountedinmorethanonecategory.Forexample,ateachingprincipalmightbecountedas0.4asaclassroomteacherand0.6asaprincipal.

SeniorManagementTeam DirectorDr.KenLadouceurreportstotheBoardofEducation.TheDirectorsupervisessixfulltimeseniorstaff.Thesestaffconsistofthreesuperintendentsofeducationwhoseresponsibilityincludesdirectsupervisionintheschools,actingasaneducationalleader,actualizingtheschooldivision’spriorities,curriculumandassessment,developingandmaintainingoperationalplansfortheirareasofresponsibility.Eachsuperintendentisresponsibleforschoolswithintheirportfolio:JasonYoung:CumberlandHouse;SandyBay;UraniumCity;Pinehouse;StonyRapidsElizabethThunderchild/BarryKimbley:BearCreek;BuffaloNarrows;GreenLake;LaLoche;ColeBay;JansBay;Edcentre.ca;St.GeorgesHillMarkWilliment:AirRonge;LaRonge;Beauval;BrabantLake;TimberBay;WeyakwinSecretary-Treasurer,TomHarringtonreportstotheDirectorandisaccountablefortheoverallmanagementandcoordinationofalldivisionsupportsandfinancialprogramsandprocesses.Thepersoninthispositionactsassigningandchiefbudgetofficer,maintainsallcontractsandlegalundertakingsoftheschooldivisionandactsasPrivacyOfficer.SuperintendentofFacilities,DennisTeichroebreportstotheDirector.Thepersoninthispositionplans,organizes,directs,coordinates,controlsandevaluatestheoperationandmaintenanceoftheschooldivision’sfacilitiesincludingteacherhousing.SuperintendentofHumanResources,DawnEwartreportstotheDirector.ThepersoninthispositionisthedirectsupervisoroftheHumanResourcesdepartmentandisresponsibleforthedevelopment,implementationandevaluationofhumanresourceandcompensationprocesses.


FacilitiesInfrastructureProjectsandTransportation

Facilities

SchoolList2015-16

School Grades LocationGordonDennyCommunitySchool PreK-6 AirRongeSasdazeSchool K-6 BearCreekValleyViewCommunitySchool K-12 BeauvalOspwakunSepeSchool K-9 BrabantLakeTwinLakesCommunitySchool K-12 BuffaloNarrowsLakeviewSchool K-8 ColeBayCharleboisCommunitySchool K-12 CumberlandHouseSt.PascalCommunitySchool K-9 GreenLakeJansBaySchool K-9 JansBayLaLocheCommunitySchool-DucharmeBuilding

PreK-6 LaLoche

LaLocheCommunitySchool-DeneBuilding 7-12 LaLochePreCamCommunitySchool K-6 LaRongeChurchillCommunityHighSchool 7-12 LaRongeMinahikWaskahiganCommunitySchool K-12 PinehouseLakeHectorThiboutotCommunitySchool K-12 SandyBaySt.George’sHillSchool K-9 St.George’sHillStonyRapidsSchool K-9 StonyRapidsTimberBaySchool K-9 TimberBayBenMcIntyreSchool K-9 UraniumCityKiskahikanSchool K-9 Weyakwin

InfrastructureProjects2015-16

InfrastructureProjects

School Project Details 2015-16CostTwinLakesCommunity

School

HVACUpgrade

ReplaceExistingHVACSystem $1,113,234

TwinLakesCommunity

School

Daycare Constructionofstand-alonedaycarebuilding

$689,388

Total $1,802,622


Transportation

NorthernLightsSchoolDivisioniscontractedouttomultiplecompaniesthroughoutnorthernSaskatchewan.Currentlythereare11contractorsprovidingserviceson33routes.NorthernLightsSchoolDivisionalsoownsandoperates3wheelchairequippedbuses.

Transportationcostsarealsopaidforstudentsinremotecommunitieswhoarerequiredtoleavetheircommunitiesinordertoattendhighschool.Typically,thesecostsareformileage,roomandboardandinthecaseofstudentsintheAthabascaregion,airfare.


FinancialOverview

SummaryofRevenueandExpenses

PropertyTaxation13%

Grants69%

Other18%

Revenue2015-16

Instruction59%

Gov&Adm5%

Transportation4%

Other16%

Plant16%

Expense2015-16


BudgettoActualRevenue,ExpensesandVariances


Appendices

AppendixA–PayeeList

BoardRemuneration

Name Remuneration Expenses Travel ProfessionalDevelopment Other Total

Black,Lorna* 42,682 2,318 17,941 6,166 1,413 70,520Boucher,Janine 30,069 1,159 7,979 1,103 701 41,011Daigneault,Calvin 28,397 1,739 6,655 - 1,338 38,129Daigneault,Joe 32,436 1,659 11,047 516 1,638 47,296Larocque,Claire 31,553 1,727 40,918 - 1,737 75,935McCallum,Joey 28,403 2,177 5,519 - 1,338 37,437Morin,Lennard 29,266 1,159 10,507 1,305 1,957 44,194Ray,Clifford 31,425 1,739 11,929 985 1,338 47,416Woytowich,William 26,628 1,159 1,845 - 701 30,333

Total 280,859 14,836 114,340 10,075 12,161 432,271

*BoardChairperson

PersonalServices

ABDULLE,SAIDA 61,104AHENAKEW,DARCY 82,342ALCROW,ROSAIRE 61,985ANDERSON,NEIL 84,295ANDERSON,TRINA 88,396ANDREWS,GABE 77,706ANDREWS,JULIE 88,396ANDREWS,MARIAN 88,396ARNAULT,RITA 91,075ATKINSON,DIANE 84,572AUBICHON,CLIFFORD 58,126AUBICHON,DELILAH 77,235AUBICHON,SARAH 85,323BALLANTYNE,MARLINA 84,295BALTZER,MICHAEL 103,417BANMAN,DEBBIE 88,396BAPTIE,KIRSTYNROSE 52,788

BARBERA,REBEKAH 62,685BATES-LEE,CARLENE 60,863BEAR,MARGARET 84,295BEAR,NORMAALICE 73,146BEAR,ROSE 85,058BEAR,TONY 84,295BEAUDIN,LEANNE 84,295BEAUDIN,MANDY 74,593BEEBE,VIRGINIA 75,135BEER,SARAH 64,843BELL,GRACE 50,538BELLEROSE,KRISTINA 71,814BELL-MORIN,SHIRLEY 68,376BIGGS,VICTORIA 54,440BILLARD,DAWN 78,211BLAIR,DIANE 88,900BLANCHARD,DANIEL 57,524


BLOUIN,KELLEEN 58,580BOROVIJS,TYLER 77,628BORTHWICK,CARISSA 84,295BORTHWICK,COREY 93,433BOUVIER,MYRNA 59,011BOWERING,APRIL 58,159BRADLEY,PETER 66,023BROWN,SARAH 71,893BRUNET,PAULINE 89,166BRUNO,MICHAEL 63,264BURNOUF,LAURA 88,396BUSSE,JONATHON 60,050CAIN,MARTINA 123,430CAMPBELL,CARMELEDA 55,413CARBERT,LILLIAN 94,191CARRIERE,ANNA 84,608CARRIERE,MAURINA 97,071CARRIERE,REGGIE 50,621CARRIERE,RENEE 66,977CASSELL,ELIZABETH 84,295CASSIDY-TOTH,SHIVAUN 84,295CATARAT,BRANDY 88,522CHANDLER,CURTIS 102,186CHARTIER,JEANNETTE 64,678CHARTIER,LORNA 97,622CHAUHAN,JAGJIT 75,996CHOW,JOAN 84,295CHRISTIANSON,MEGAN 71,349CLARKE,CHRISTINA 84,504CONSTANT,SHANNON 64,288CORRIGAL,ANITA 84,295CORRIGAL,LEDA 102,776COSSETTE,JIMMETTE 93,433COTTRILL,JAMIE 63,981COUILLONNEUR,RUBY 84,574CROMARTY,MELISSA 93,433CROSS,JORDAN 78,320CURRIE,CATHERINE 79,936CURSIO,LUCIA 53,358CUSTER,ANDREA 59,953DAIGNEAULT,ERIN 62,069

DAIGNEAULT,MARLA 57,524DAIGNEAULT,NATANIS 56,872DAVIES,TAMMY 55,508DAY,RYAN 57,524DEFEIJTER,CHRIS 102,776DELANEY,DEBBIE 79,306DICKSON,JOANNE 50,577DIGNEY,KATHRYN 93,433DINGWALL,REID 93,471DORION,ANNE 84,295DORION,ETHEL 84,295DREAVER,CHERYL 84,295DUFF,CASSANDRA 60,050DUMONT,DES 61,804DUNCAN,SHEAALLEN 74,439DUROCHER,BILLIEJO 55,556DUROCHER,JACKIE 113,280DUROCHER,JOEL 80,709DYCK,LEONARDWALLY 93,433DZIAK,JERZY 61,363ELDRIDGE,WENDY 59,122ELIAS,MAUREEN 89,365ELLIOT,DENISE 70,384ENINEW,TED 84,295ENNS,KARMEN 62,069EPP,NANCY 93,433EWART,DAWN 146,442FALKINGHAM,JANET 65,437FARWELL,CHARLES 88,396FAULKNER,KATHERINE 67,161FAULKNER,KYLESTEPHEN 68,311FERGUSON,THOMAS 95,100FIDDLER,RHODA 83,934FISKE,RHONDA 80,220FITZPATRICK,MARLA 88,396FONTAINE,GARY 50,902FORD,MEAGHAN 72,548FOSSENEUVE,AARON 93,374FOSSENEUVE,MELVIN 63,835FOSTER,STEFANIE 62,017FREEMAN,ANDREA 64,843


FREEZE,NANCY 82,852GABRUSH,SHARON 55,675GAILEY,LEANNE 90,335GALLINA,MATTHEW 67,742GARDINER,GAIL 100,310GARTNER,MELISSA 58,787GAUTHIER,YVONNE 84,295GEAR,CLAYTON 78,494GIBSON-DINGWALL,DEBORAH 93,433GIGNAC,HENRI 78,320GILLIES,BRENT 65,269GNYP,BRADLEY 71,130GOERTZEN,HENRY 102,776GOOBIE,TRAVIS 59,545GRAAS,TAMMY 84,295GRAHAM,KELLY 84,295GRAHAM,MACKENZIE 58,282GREEDUS,CHRISTOPHER 87,848GREEN,EDWARD 102,602GREEN,MARTIN 93,831GREENE,SUSAN 88,396GRIMWOOD,AMANDA 74,439GUEST,KONA 96,754GUEST,SCHUYLER 51,223HALL,MARISSA 54,447HALLETT,DARA 59,945HALLIDIE-SMITH,DAVID 64,098HALSALL-PARK,SHARON 88,396HANLEY,PATRICK 71,050HANNAH,BRITTANY 57,524HANSEN,ALICE 84,295HANSEN,ARLENE 112,225HANSEN,JANET 84,295HANSON,GILLIAN 84,295HARKNETT,JAMIE 58,651HARMAN,LAURA 64,843HARRINGTON,TOM 151,871HATCH,GREG 113,164HAUGEN,CONNIE 84,295HEPWORTH,SCOTT 115,833HERMAN,MELVA 88,396

HERMAN,RANDY 84,295HERPERGER,BRYCE 51,148HEVENOR,BROCK 56,386HILLIS,SHELLEY 56,872HINSON,RICK 80,118HOPPER,STEPHEN 54,690HOWE,LORI 84,295HUIZER,DAVID 93,433HUNTLEY,THERESA 71,739IRON,DENISE 60,989IRVING,DENISE 83,967JACKSON,DAINA 57,524JACKSON,JOEL 68,911JACOBS,SARAH 54,440JANVIER,DIXIE 70,768JANVIER,DONNA 92,666JANVIER,DORIS 84,295JANVIER,VINCENT 50,127JEAN,BRENDA 68,804JOHNSON-LAXDAL,BERNICE 84,295JOHNSON,IDA 64,061JOHNSON,TANISHA 61,288JOLIBOIS,LORNA 84,295JOLLY,CHRISTOPHER 56,872JOLLY,COLINL 68,311JOLLY,SAMANTHA 69,810JONES,RYAN 59,414KENNEDY,ASHLEY 74,110KENNEDY,DEBBIE 84,295KENNEDY,JOYCE 57,739KHAN,ABDUL 69,552KICEVA,HRISTENA 56,629KIDD,ANNE-MARIE 84,898KIEZIE,ANITA 84,295KIMBLEY,BARRY 134,725KING,STEPHEN 126,755KING,STEPHENGEORGE 93,433KINGSTON,LAURA 68,311KIRZINGER,CHEYNEY 62,069KLATT,AMBER 54,747KLYNE,RALPH 103,474


KOEBERNICK,MATT 66,587KOLBECK,JORDAN 105,568KOLBUC,TREVOR 54,683KONGA,DEREK 73,470KOSTIUK,ROBERT 76,031KOZAK,LECIA 84,295KUPPENBENDER,DAWN 108,082KUPPENBENDER,RYAN 107,068KUSTIAK,JACKIE 70,384KUYPERS,LUKE 70,709KWAN,KELLY 92,098LADOUCEUR,DR.KEN 212,885LALIBERTE,BILLIEJO 63,456LALIBERTE,JOHN 72,141LANG,MELISSA 64,611LANGDON,BRIDGETTE 65,162LARIVIERE,WILLIAM 69,523LARSON,LISA 88,396LARSON,MERLEMARGARET 70,225LAVALLEE,MICHELLE 84,295LAXDAL,JANE 88,396LEBLANC,AMIE 57,814LEMAIGRE,IDA 84,295LEMAIGRE,LARRY 59,318LEWIS,ERIC 59,414LIGHTFOOT,MIKAELA 59,414LONGMUIR,LOUISE 92,098LONGOBARDI,PHYLLIS 107,310MACCOLL,INGRID 93,871MACCOLL,MARY 84,295MACDONALD,DANIEL 69,747MACDONALD,GRAHAM 52,939MACDONALD,SARAH 71,309MACK,JESSE 50,499MACKINNON,MAUREEN 64,348MACLEAN,ALEXANDRA 75,515MACLEOD,LYNNE 88,396MACNEIL,EILEEN 62,685MACSORLEY,WILLOW 59,797MAPES,BROTHERHARLEY 99,316MAREK,DANIEL 89,162

MARINUK,ANNMARIE 55,675MARKOTJOHN,RAY 88,396MARTIN,SHIRLEY 85,146MASON,PAIGE 60,050MCAULEY,JACKIE 70,768MCCALLUM,RONELDA 102,101MCCANN,SAMARA 65,813MCCONNELL,CORINNE 93,831MCDONALD,BRENNA 69,810MCFADDEN,MARGARET 93,433MCFARLANE,TRACY 88,396MCGUNIGAL,JUANITA 59,903MCKAY,LINDA 65,966MCKAY-CARRIERE,LILY 113,049MCLAUGHLIN,MARLETTE 88,396MENDEZ,ALEX 54,489MENZ,JONI 88,396MENZ,MELVIN 88,396MERCREDI,KRISTIANNA 106,313MILLER,AMBER 71,309MILLER,KELLY 58,465MILLINOFF,HOLLY 66,372MOELLER,JUSTINE 71,626MOLLOY,SEAN 71,379MONTGRAND,AUDREY 70,820MORIN,FRED 78,697MORIN,JUDITH 64,348MORIN,KAREN 84,295MORIN,KEVIN 61,337MORIN,MARTHA 51,257MORIN,SHERYL 82,899MOULTON,PERRY 69,855NAGYL,JODY 82,186NATOMAGAN,CHARMAINE 60,577NEARING,CHARLES 84,295NELSON,LINDA 84,295NICHOLLS,KRISTY 82,186NICHOLLS,WILLIAM 81,118NOVAK,BRYN 62,685NOWOSELSKY,DENNIS 63,253O'BRIEN,KEVIN 107,152


O'CONNOR,JENNA 72,548O'CONNOR,JENNIFER 62,685O'DONNELL,CARRIE 58,399OLSON,DAWNA 115,667OLSON,KAREN 58,653ONYEMELUKWE,SOKE 148,986ORR,SHANNON 84,295OSCIENNY,LISA 88,396PARK,WALTER 84,295PATEY,HILLARY 72,548PEDERSEN,JOLENE 84,295PICHE,ALVIN 53,841POLEHOYKIE,TERRESA 78,932POOLE,SARAH 53,166POOLE,WILLIAM 58,070POTTS,MARK 66,391POWER,PETER 93,433POWERS,JOHN 62,685PREIKSCHAT,DOUGLAS 96,427PREST,JED 97,236PUTZ,TAMARA 86,909RANDALL,LINDSAY 73,385RANNELLI,AMBER 61,232RAVENIS,CHRISTINE 88,396RAWAL,MANJULA 93,433RAY,NATHANLEONARD 68,024RAY,NOREEN 84,295RAY,ROSINA 67,742READY,EMILY 52,787REGAN,LORNA 56,030RENAUD,LYNDA 84,295RICHARDS,JARED 74,439RICHARDSON,ANDREW 68,311RICHARDSON,CHARLES 64,348ROBERTS,SUSAN 88,396ROBERTSON,ANGELA 68,311ROSKE,JOSY 100,152ROSS-BALLANTYNE,NORMA 84,295ROSS,SHERRY 84,396ROSS,TWILA 59,414ROSSIGNOL,JENNIFER 65,437

ROSTESKI,SHARISE 64,288ROY,DICKE 60,144ROY,RHODA 84,295RUDNICKI,CURTIS 84,295RUIZARCAND,VIVIANA 97,236RYAN,WILLIAM 88,396SANDERSON,DOMINIQUE 60,050SANDERSON,PAMELA 88,396SANDERSON,RICHARD 100,435SAYIES,HELEN 64,348SCOTT,CRAIG 54,747SEIDLER,THERESA 70,871SETTEE,PENNY 84,545SHAUGHNESSY,DANA 59,414SHAW,JODIE 84,295SHUKIN,ROBERT 88,396SKAGE,RONALD 84,295SLATER,CRUISE 75,360SMITH,JENNIFER 74,492SMITH,RAY 93,433SMITH,ROSALENA 115,975SMOKE,PATRICK 62,685SONNENBURG,STEPHANIE 62,685SQUIRES,DEAN 80,687ST.PIERRE,PRISCILLA 70,441STADDON,ARON 63,908STANGE,JOEL 68,650STEWART,KIMBERLY 88,396STEWART,ROBIN 84,679STEWART,STACEY 70,465STRONG,MEGAN 54,440TAYLOR,SARAH 62,069TEICHROEB,DENNIS 133,323THOMAS,MEDRIC 93,241THOMPSON,ODEAN 61,273THUNDERCHILD,ELIZABETH 86,788TIMMONS,JAMES 62,685TINKER,ALFRED 84,295TINKLER,CARLY 54,684TODD,CHRISTOPHER 88,484TOMPOROWSKI,SCOTT 106,250


TORGERSEN,JERILEE 63,456TORRIE,JOYCE 84,434TOWILL,PENNY 55,675TRAXEL,BARBARA 114,338TROTECHAUD,ERIN 70,539TULCHYNSKA,SVITLANA 68,347TULCHYNSKY,STEPAN 82,331TUNSTALL,BRENT 65,437TURNER,DARLENE 58,480TURNER,LEVAY 70,768TURNER,TIM 55,877ULRIKSEN,LORI 84,295UNDERWOOD,DAVID 61,288VARGA,JANNA 54,440VOSS,SHERRILEE 84,295WALDRON,MARLEE 66,681WALKER,SHAWN 65,162WARD,KELSI 64,288WARD,SHARI 54,139WASYLENCHUK,LANA 71,821

WATCHEL,RHONDA 84,295WEINBERGER,COLIN 70,709WELLS,DAVID 71,814WELLS,KYRSTEN 74,439WERMINSKY,SHARON 63,360WERNER,BONNIE 97,236WHITE,DAVID 57,524WHITE,TONY 61,635WIEBE,LESLEY 64,754WILLIMENT,MARK 158,038WILSON,CARLYN 58,580WOOD,ADAM 63,988YOUNG,CINDY 103,626YOUNG,JASON 169,439YOUNG,MYRA 84,295YOUNG,SARAH 74,439YOUNG,SCOTT 88,396ZINCK,JENNIFER 60,050ZWICKER,ALEX 57,524

SupplierPayments

101164895SASK.LTD. 90,623APPLECANADAINC.C3120 97,293ASHLYCABINETS&WINDOWS 64,963BEDROCKELECTRIC 402,738BENMARKS 64,469BIRCHNARROWSDENENATION 891,212BLUEIMP 156,444BLUEWAVEENERGY 123,943BOBCATOFSASKATOON 87,027BUFFALORIVERDENENATION 54,350CDWCANADA 101,897CHARTERTELECOME 203,781CLEARWATERRIVERDENENATION

245,200

CXTEC 83,375DELLCANADA-ONTARIO 609,958

DELLFINANCIALSERVICESCANADA

51,790

DENEDRIVING 56,386ECONOLUMBER 60,288EECOLELECTRIC(SASK)LTD 95,042ENGLISHRIVERFIRSTNATION 626,328EVOLUTIONPRESENTATIONTECHNOLOGIES

66,966

FEDERATEDCO-OPERATIVESLTD 61,500FRONTIERCOLLEGE 87,500GLENMOR 58,304GRANTJONES 132,513HBIOFFICEPLUSINC. 55,301HECTORTHIBOUTOTSCHOOL 81,743HOMEBUILDINGCENTRE(NLSDM)

172,297


HOMESTORE 63,940HVLDISTRIBUTION 93,065JANVIER,CELESTINE 118,962JANVIER,PAUL 161,932JAYDELCONSTRUCTION&ROOFING

673,489

JUSTCALLTHEPLUMBERLTD. 121,527LALOCHECOMMUNITYSCHOOL 134,195LACLARONGEINDIANBAND 1,351,343LARIVIERE,EVAL 62,758LEMAIGRE,JUSTIN 65,056MAMAWETANCHURCHILLRIVER 137,320MARSHCANADALIMITED 431,135MEADOWLAKEPROPERTIESLTD. 661,161MEADOWVIEWCONTRACTINGLTD.

185,353

METHYCONSTRUCTION&MAINTENANCECORP

212,495

MINISTEROFFINANCE 188,627MNP 62,932NELSONEDUCATIONLTD. 60,157NORTHOF53CO-OP 68,830NORTHERNAREATEACHERSASSOC.

177,435

NORTHERNVILLAGEOFLALOCHE

57,200

NORTHERNVILLAGEOFPINEHOUSE

274,600

NORTHERNVILLAGEOFSANDYBAY

53,139

NORTHWINDSBUSLINESLTD. 1,185,436P.R.SERVICE 227,821PARKER-LOEWEN,DEBORAH 99,803PETERBALLANTYNECREENATION

541,074

PICHE'SSECURITY 89,175

PINTER&ASSOCIATESLTD. 53,361POLAROILSLTD 184,753PRAKASHENGINEERINGLTD. 55,754REEKIE,DUSTIN 95,251RJ'SPLUMBING&HEATINGLTD. 78,167RON'SPLUMBING&HEATING 508,905SASKMUNICIPALEMPLOYEES 2,187,901SASKPOWER 1,004,206SASKSCHOOLBOARDSASSOCIATION-BENEFITSPLAN

802,719

SASKSCHOOLBOARDSASSOCIATION

87,787

SASKTEACHERSSUPERANNUATION

51,694

SASKTELCMR 209,856SASKWORKERSCOMPENSATION 141,071SASKENERGY 310,604SCHOLASTICCANADALTD 76,417SCHOOLSPECIALTYCANADA 74,262SHANAHAN'SBUILDINGSPEC. 65,855SINCLAIR,HOWARD 203,735SRBEDUCATIONSOLUTIONS 62,234SUPREMEBASICS 94,237SWEENEYELECTRICLTD. 94,538SYLVESTRE,CLIFFORD 96,761THERAPLAYPEDIATRIC 58,917TOSHIBA 161,351TOWNOFLARONGE 121,879TRADEWESTEQUIPMENT 204,017TRANSWESTAIR 220,866TRAVELODGE(P.A.) 139,287UNISOURCECANADAINC. 143,928WRIGHTCONSTRUCTIONWESTERN

113,865

YOUNG'SNORTHWESTBUSLINE 206,485

OtherExpenditures

KIDSFIRSTNORTH 2,724,804

RECEIVERGENERALFORCANADA 12,798,004

SASKTEACHERSFEDERATION 3,722,529


AppendixB–ManagementReportandAuditedFinancialStatements

Audited Financial Statements

Of the

School Division No. 6710000

For the Period Ending: August 31, 2016

_____________________________________________________________

Chief Financial Officer

_____________________________________________________________

Auditor

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

Northern Lights School Division No. 113

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, 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.

November 29, 2016

__________________________ __________________________ Tom Harrington Jagjit Chauhan Secretary Treasurer Finance Manager

… page 1

2016 2015

Financial Assets

Cash and Cash Equivalents - 886,097

Accounts Receivable (Note 8) 12,013,021 11,182,207

Inventories for Sale 1,728 2,249

Portfolio Investments (Note 4) 4,433 1,250

Total Financial Assets 12,019,182 12,071,803

Liabilities

Bank Indebtedness (Note 3) 970,170 -

Accounts Payable and Accrued Liabilities (Note 9) 6,125,806 6,028,302

Liability for Employee Future Benefits (Note 6) 1,225,800 1,140,100

Deferred Revenue (Note 10) 731,857 524,810

Total Liabilities 9,053,633 7,693,212

Net Financial Assets 2,965,549 4,378,591

Non-Financial Assets

Tangible Capital Assets (Schedule C) 91,289,314 91,068,984

Inventory of Supplies for Consumption 536,896 754,049

Prepaid Expenses 344,903 329,598

Total Non-Financial Assets 92,171,113 92,152,631

Accumulated Surplus (Note 13) 95,136,662 96,531,222

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


Statement of Financial Position

as at August 31, 2016

… page 2

2016 2016 2015

Budget Actual Actual

REVENUES(Note 14)

Property Taxation 6,768,240 9,544,573 8,027,390

Grants 51,890,745 49,893,941 50,348,527

Tuition and Related Fees 6,730,848 6,474,155 7,049,565

School Generated Funds 1,050,000 1,058,653 1,173,592

Complementary Services (Note 11) 3,347,639 3,934,046 3,738,073

External Services (Note 12) 1,064,451 1,359,946 1,170,190

Other 90,000 296,299 87,631

Total Revenues (Schedule A) 70,941,923 72,561,613 71,594,968

EXPENSES

Governance 729,898 638,846 764,392

Administration 3,280,808 3,148,440 3,216,103

Instruction 44,457,144 43,567,074 42,023,581

Plant 12,221,463 12,092,745 11,607,622

Transportation 3,169,938 3,111,431 3,079,603

Tuition and Related Fees 3,177,456 3,521,171 3,235,675

School Generated Funds 1,050,000 1,007,151 1,034,132

Complementary Services (Note 11) 3,705,046 3,596,159 3,855,824

External Services (Note 12) 2,183,408 2,697,083 2,201,891

Other Expenses 35,000 576,073 2,158,260

Total Expenses (Schedule B) 74,010,161 73,956,173 73,177,083

Operating Deficit for the Year (3,068,238) (1,394,560) (1,582,115)

Accumulated Surplus from Operations, Beginning of Year 96,531,222 96,531,222 98,113,337

Accumulated Surplus from Operations, End of Year 93,462,984 95,136,662 96,531,222



Statement of Operations and Accumulated Surplus from Operations

for the year ended August 31, 2016

… page 3

2016 2016 2015


(Note 14)

Net Financial Assets, Beginning of Year 4,378,591 4,378,591 4,733,835

Changes During the Year

Operating Deficit for the Year (3,068,238) (1,394,560) (1,582,115)

Acquisition of Tangible Capital Assets (Schedule C) (1,291,503) (5,139,482) (3,385,204)

Proceeds on Disposal of Tangible Capital Assets (Schedule C) - 48,440 54,000

Net Gain on Disposal of Capital Assets (Schedule C) - (24,977) (12,613)

Write-Down of Tangible Capital Assets (Schedule C) - 185,989 -

Amortization of Tangible Capital Assets (Schedule C) 4,590,000 4,709,700 4,601,849

Net Acquisition of Inventory of Supplies - 217,153 30,206

Net Change in Other Non-Financial Assets - (15,305) (61,367)

Change in Net Financial Assets 230,259 (1,413,042) (355,244)

Net Financial Assets, End of Year 4,608,850 2,965,549 4,378,591



Statement of Changes in Net Financial Assets


… page 4

2016 2015

OPERATING ACTIVITIES

Operating (Deficit) for the Year (1,394,560) (1,582,115)

Add Non-Cash Items Included in Deficit (Schedule D) 4,870,712 4,589,236

Net Change in Non-Cash Operating Activities (Schedule E) (238,194) 325,521

Cash Provided by Operating Activities 3,237,958 3,332,642

CAPITAL ACTIVITIES

Cash Used to Acquire Tangible Capital Assets (5,139,482) (3,385,204)

Proceeds on Disposal of Tangible Capital Assets 48,440 54,000

Cash Used by Capital Activities (5,091,042) (3,331,204)

INVESTING ACTIVITIES

Cash Used to Acquire Portfolio Investments (3,183) -

Proceeds on Disposal of Portfolio Investments - 7,496

Cash Provided (Used) by Investing Activities (3,183) 7,496

INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (1,856,267) 8,934

CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 886,097 877,163

CASH AND CASH EQUIVALENTS, END OF YEAR (970,170) 886,097

REPRESENTED ON THE FINANCIAL STATEMENTS BY:

Cash and Cash Equivalents - 886,097

Bank Indebtedness (970,170) -

CASH AND CASH EQUIVALENTS, END OF YEAR (970,170) 886,097



Statement of Cash Flows


A-1

2016 2016 2015


Property Taxation Revenue

Tax Levy Revenue

Property Tax Levy Revenue 6,587,498 9,008,933 7,588,411

Total Property Tax Revenue 6,587,498 9,008,933 7,588,411

Grants in Lieu of Taxes

Federal Government 60,000 42,667 46,997

Provincial Government 160,000 115,395 144,279

Other 5,000 - -

Total Grants in Lieu of Taxes 225,000 158,062 191,276

Other Tax Revenues

House Trailer Fees - 4,089 4,380

Total Other Tax Revenues - 4,089 4,380

Additions to Levy

Penalties 200,000 389,979 339,838

Other - 3,128 2,351

Total Additions to Levy 200,000 393,107 342,189

Deletions from Levy

Cancellations (244,258) (18,591) (42,611)

Other Deletions - (1,027) (56,255)

Total Deletions from Levy (244,258) (19,618) (98,866)

Total Property Taxation Revenue 6,768,240 9,544,573 8,027,390

Grants

Operating Grants

Ministry of Education Grants

Operating Grant 49,967,997 47,508,894 48,536,720

Other Ministry Grants 1,044,948 890,948 866,102

Total Ministry Grants 51,012,945 48,399,842 49,402,822

Other Provincial Grants - 62,000 45,000

Grants from Others 198,725 47,818 232,386

Total Operating Grants 51,211,670 48,509,660 49,680,208

Capital Grants

Ministry of Education Capital Grants 679,075 1,384,281 668,319

Total Capital Grants 679,075 1,384,281 668,319

Total Grants 51,890,745 49,893,941 50,348,527

Northern Lights School Division No. 113Schedule A: Supplementary Details of Revenues


A-2

2016 2016 2015


Tuition and Related Fees Revenue

Operating Fees

Tuition Fees

School Boards - 10,000 23,089

Federal Government and First Nations 6,670,848 6,428,056 6,991,131

Total Tuition Fees 6,670,848 6,438,056 7,014,220

Capital Fees

Federal/First Nations Capital Fees 60,000 36,099 35,345

Total Capital Tuition and Fees 60,000 36,099 35,345

Total Tuition and Related Fees Revenue 6,730,848 6,474,155 7,049,565

School Generated Funds Revenue

Non-Curricular Fees

Commercial Sales - Non-GST 100,000 79,252 88,377

Fundraising 800,000 866,038 830,613

Grants and Partnerships 150,000 112,362 251,866

Students Fees - - 740

Other - 1,001 1,996

Total Non-Curricular Fees 1,050,000 1,058,653 1,173,592

Total School Generated Funds Revenue 1,050,000 1,058,653 1,173,592

Complementary Services

Operating Grants


Operating Grant 2,496,519 2,539,266 2,509,326

Other Ministry Grants 530,170 761,970 671,322

Other Provincial Grants - 57,000 5,000

Other Grants 300,950 504,383 534,955

Total Operating Grants 3,327,639 3,862,619 3,720,603

Fees and Other Revenue

Other Revenue 20,000 71,427 17,470

Total Fees and Other Revenue 20,000 71,427 17,470

Total Complementary Services Revenue 3,347,639 3,934,046 3,738,073

Schedule A: Supplementary Details of Revenues



A-3

2016 2016 2015


External Services

Operating Grants


Other Provincial Grants - 203,774 -

Other Grants - 2,447 1,109

Total Operating Grants - 206,221 1,109

Fees and Other Revenue

Gain on Disposal of Capital Assets - 6,415 -

Other Revenue 1,064,451 1,147,310 1,169,081

Total Fees and Other Revenue 1,064,451 1,153,725 1,169,081

Total External Services Revenue 1,064,451 1,359,946 1,170,190

Other Revenue

Miscellaneous Revenue 80,000 206,425 46,962

Sales & Rentals - 26,580 17,792

Investments 10,000 26,269 10,264

Gain on Disposal of Capital Assets - 37,025 12,613

Total Other Revenue 90,000 296,299 87,631

TOTAL REVENUE FOR THE YEAR 70,941,923 72,561,613 71,594,968


Northern Lights School Division No. 113Schedule A: Supplementary Details of Revenues

B-1

2016 2016 2015


Governance Expense

Board Members Expense 419,597 394,610 430,569

Professional Development- Board Members 112,801 45,988 69,110

Advisory Committees 48,000 36,096 50,749

Professional Development - Advisory Committees - 756 65,566

Elections 2,500 3,602 -

Other Governance Expenses 147,000 157,794 148,398

Total Governance Expense 729,898 638,846 764,392

Administration Expense

Salaries 2,163,919 2,064,569 2,053,803

Benefits 310,189 272,821 285,280

Supplies & Services 161,000 191,250 193,847

Non-Capital Furniture & Equipment 12,000 8,289 12,021

Building Operating Expenses 220,500 144,517 232,612

Communications 54,000 83,486 64,883

Travel 175,000 172,546 182,612

Professional Development 34,200 34,643 36,750

Amortization of Tangible Capital Assets 150,000 176,319 154,295

Total Administration Expense 3,280,808 3,148,440 3,216,103

Instruction Expense

Instructional (Teacher Contract) Salaries 28,208,078 27,430,390 26,846,342

Instructional (Teacher Contract) Benefits 1,428,283 1,523,819 1,407,675

Program Support (Non-Teacher Contract) Salaries 7,559,180 7,106,254 6,962,132

Program Support (Non-Teacher Contract) Benefits 1,520,184 1,470,629 1,379,977

Instructional Aids 883,004 755,784 905,054

Supplies & Services 788,547 1,247,197 863,738


Communications 170,000 162,824 145,572

Travel 542,220 662,159 511,726

Professional Development 1,074,248 777,845 699,265

Student Related Expense 1,128,400 1,210,432 1,103,000

Amortization of Tangible Capital Assets 990,000 1,052,704 1,023,065

Total Instruction Expense 44,457,144 43,567,074 42,023,581

Northern Lights School Division No. 113Schedule B: Supplementary Details of Expenses


B-2

2016 2016 2015


Plant Operation & Maintenance Expense

Salaries 3,879,791 3,449,758 3,455,570

Benefits 781,546 604,261 646,249



Building Operating Expenses 4,231,126 4,620,165 4,005,763

Communications 38,000 32,951 30,044

Travel 305,000 300,097 296,957

Professional Development 53,000 63,215 40,165

Amortization of Tangible Capital Assets 2,850,000 2,920,990 2,839,953

Total Plant Operation & Maintenance Expense 12,221,463 12,092,745 11,607,622

Student Transportation Expense

Salaries 94,000 65,556 66,495

Benefits 12,755 8,681 8,816



Building Operating Expenses - 3,295 10,658

Communications - 401 1,847

Travel 4,000 1,827 1,237

Professional Development - - 6,037

Contracted Transportation 2,644,183 2,671,592 2,615,085


Total Student Transportation Expense 3,169,938 3,111,431 3,079,603

Tuition and Related Fees Expense

Tuition Fees 3,057,456 3,517,589 3,233,605

Transportation Fees 30,000 - -

Other Fees 90,000 3,582 2,070

Total Tuition and Related Fees Expense 3,177,456 3,521,171 3,235,675

School Generated Funds Expense

Cost of Sales 100,000 81,835 76,627

Non-Capital Furniture & Equipment - 16,360 -

School Fund Expenses 950,000 908,956 957,505

Total School Generated Funds Expense 1,050,000 1,007,151 1,034,132

Northern Lights School Division No. 113Schedule B: Supplementary Details of Expenses


B-3

2016 2016 2015


Complementary Services Expense

Instructional (Teacher Contract) Salaries & Benefits 908,472 803,146 940,813

Program Support (Non-Teacher Contract) Salaries & Benefits 1,567,108 1,444,794 1,561,906

Instructional Aids 259,136 544,201 621,109


Non-Capital Furniture & Equipment - 3,054 1,655

Communications - 227 136

Travel 75,000 52,912 68,109

Professional Development (Non-Salary Costs) 120,000 44,394 55,023

Student Related Expenses 634,330 533,609 529,600

Contracted Transportation & Allowances 5,000 11,280 22,025

Total Complementary Services Expense 3,705,046 3,596,159 3,855,824

External Service Expense

Administration Salaries & Benefits 144,557 145,144 130,206

Instructional (Teacher Contract) Salaries & Benefits 309,451 324,235 328,441

Program Support (Non-Teacher Contract) Salaries & Benefits - 60,141 14,532

Plant Operation & Maintenance Salaries & Benefits 565,000 629,296 474,566


Non-Capital Furniture & Equipment - 1,115 121

Building Operating Expenses 660,000 888,992 765,295

Travel 90,000 106,187 75,538

Professional Development (Non-Salary Costs) 2,400 4,866 335

Contracted Transportation & Allowances - 8,650 5,379


Total External Services Expense 2,183,408 2,697,083 2,201,891

Other Expense

Interest and Bank Charges

Current Interest and Bank Charges 35,000 8,800 34,189

Total Interest and Bank Charges 35,000 8,800 34,189

Contaminated Sites - 51,633 1,992,000

Loss on Disposal of Tangible Capital Assets - 18,463 -

Provision for Uncollectable Accounts - 497,177 132,071

Total Other Expense 35,000 576,073 2,158,260

TOTAL EXPENSES FOR THE YEAR 74,010,161 73,956,173 73,177,083

Schedule B: Supplementary Details of Expenses




Schedule C - Supplementary Details of Tangible Capital Assets


Furniture Computer

Land Buildings School Other and Hardware and Computer Assets

Land Improvements Buildings Short-Term Buses Vehicles Equipment

Audio Visual

Equipment Software

Under

Construction 2016 2015

Tangible Capital Assets - at Cost

Opening Balance as of September 1 585,476 1,320,757 120,547,658 12,398,023 218,379 1,711,795 10,017,189 5,946,836 639,375 447,226 153,832,714 150,534,131

Additions/Purchases - 398,361 1,255,212 261,527 - 186,179 987,768 988,318 - 1,062,117 5,139,482 3,385,204

Disposals - - - (184,309) - (76,658) (90,353) - - - (351,320) (86,621)

Write-Downs - - - - - - - - - (185,989) (185,989) -

Transfers to (from) - - 125,770 135,467 - - - - - (261,237) - -

Closing Balance as of August 31 585,476 1,719,118 121,928,640 12,610,708 218,379 1,821,316 10,914,604 6,935,154 639,375 1,062,117 158,434,887 153,832,714

Tangible Capital Assets - Amortization

Opening Balance as of September 1 - 778,183 41,858,221 8,093,977 29,050 786,775 6,068,346 4,570,014 579,164 - 62,763,730 58,207,115

Amortization of the Period - 54,972 2,418,079 363,866 18,198 185,106 782,335 843,278 43,866 - 4,709,700 4,601,849

Disposals - - - (184,309) - (53,195) (90,353) - - - (327,857) (45,234)

Closing Balance as of August 31 N/A 833,155 44,276,300 8,273,534 47,248 918,686 6,760,328 5,413,292 623,030 N/A 67,145,573 62,763,730

Net Book Value

Opening Balance as of September 1 585,476 542,574 78,689,437 4,304,046 189,329 925,020 3,948,843 1,376,822 60,211 447,226 91,068,984 92,327,016

Closing Balance as of August 31 585,476 885,963 77,652,340 4,337,174 171,131 902,630 4,154,276 1,521,862 16,345 1,062,117 91,289,314 91,068,984

Change in Net Book Value - 343,389 (1,037,097) 33,128 (18,198) (22,390) 205,433 145,040 (43,866) 614,891 220,330 (1,258,032)

DisposalsHistorical Cost - - - 184,309 - 76,658 90,353 - - - 351,320 86,621

Accumulated Amortization - - - 184,309 - 53,195 90,353 - - - 327,857 45,234

Net Cost - - - - - 23,463 - - - - 23,463 41,387

Price of Sale - - - 6,415 - 12,400 29,625 - - - 48,440 54,000

Gain (Loss) on Disposal - - - 6,415 - (11,063) 29,625 - - - 24,977 12,613

Sch

C

2016 2015

Non-Cash Items Included in Deficit

Amortization of Tangible Capital Assets (Schedule C) 4,709,700 4,601,849

Net (Gain) on Disposal of Tangible Capital Assets (Schedule C) (24,977) (12,613)

Write-Down of Tangible Capital Assets (Schedule C) 185,989 -

Total Non-Cash Items Included in Deficit 4,870,712 4,589,236

2016 2015

Net Change in Non-Cash Operating Activities

(Increase) in Accounts Receivable (830,814) (1,334,590)

Decrease in Inventories for Sale 521 1,528

Increase in Accounts Payable and Accrued Liabilities 97,504 1,567,441

Increase in Liability for Employee Future Benefits 85,700 110,900

Increase in Deferred Revenue 207,047 11,403

Decrease in Inventory of Supplies for Consumption 217,153 30,206

(Increase) in Prepaid Expenses (15,305) (61,367)

Total Net Change in Non-Cash Operating Activities (238,194) 325,521

Schedule E: Net Change in Non-Cash Operating Activities



Schedule D: Non-Cash Items Included in Deficit



P a g e | 13

NORTHERN LIGHTS SCHOOL DIVISION NO. 113 NOTES TO THE FINANCIAL STATEMENTS

As at August 31, 2016

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 Northern Lights School Division No.113” and operates as “the Northern Lights School Division No. 113”. 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 $1,225,800 (2015 - $1,140,100) because

actual experience may differ significantly from actuarial estimations. • property taxation revenue of $9,544,573 (2015 - $8,027,390) because final tax

assessments may differ from initial estimates. • uncollectible taxes of $8,860,489 (2015 - $8,363,312) because actual collectability may

differ from initial estimates.

P a g e | 14



2. SIGNIFICANT ACCOUNTING POLICIES (Continued)

• useful lives of capital assets and related amortization of $4,709,700 (2015 - $4,601,849) because the actual useful lives of the capital assets may differ from their estimated economic lives.

• Accrued liabilities for contaminated sites of $1,991,492 (2015 - $1,991,492). The estimation falls within the range reported of $941,672 and $2,653,969. The actual remediation expense may differ from the valuation estimates.

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, portfolio investments, bank indebtedness and accounts payable and accrued liabilities. 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.

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.

P a g e | 15




Cash and Cash Equivalents consist of cash and bank deposits held for the purpose of meeting short-term operating cash commitments rather than for investing purposes.

Accounts Receivable includes taxes receivable, provincial grants receivable and other receivables. Taxes receivable represent education property taxes assessed or estimated owing to the end of the fiscal period but not yet received. The allowance for uncollected taxes is a valuation allowance used to reduce the amount reported for taxes receivable to the estimated net recoverable amount. The allowance represents management’s estimate of the amount of taxes that will not be collected taking into consideration prior years’ tax collections and information provided by municipalities regarding collectability of outstanding balances. Provincial grants receivable represent operating, capital and other grants earned but not received at the end of the fiscal year, provided reasonable estimates of the amounts can be made. Grants are earned when the events giving rise to the grant have occurred, the grant is authorized, and any eligibility criteria have been met. Other receivables are recorded at cost less valuation allowances. These allowances are recorded where collectability is considered doubtful.

Inventories for Sale consist of clothing items which are held for sale in the ordinary course of operations and are valued at the lower of cost and net realizable value. Cost is determined by the average cost method. Net realizable value is the estimated selling price in the ordinary course of business. Portfolio Investments consist of equity in the Innovation Credit Union and the North of 53 Co-op. The School Division values its portfolio investments in accordance with its policy for financial instruments, as described in Note 2 (d).

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, short-term buildings, 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.

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The cost of depreciable tangible capital assets, net of any residual value, is amortized on a straight line basis over their estimated useful lives as follows:

Land improvements (pavement, fencing, lighting, etc.) 20 years Buildings 50 years Buildings – short-term (portables, storage sheds, outbuildings, garages)

20 years

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

Assets under construction are not amortized until completed and placed into service for use. Assets that have a historical or cultural significance, such as works of art, monuments and other cultural artifacts, are not recognized as tangible capital assets because a reasonable estimate of future benefits associated with these properties cannot be made.

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 including insurance, property taxes (School Division owned housing), Workers’ Compensation premiums, room and board expenditures, and Saskatchewan School Boards Association fees which will provide economic benefits in one or more future periods.

g) Liabilities Liabilities are present obligations arising from transactions and events occurring prior to year-end, which will be satisfied in the future through the use of assets or another form of economic settlement. Short-Term Borrowings are comprised of bank indebtedness and short-term loans with initial maturities of one year or less and are incurred for the purpose of financing current expenses in accordance with the provisions of The Education Act, 1995.

Accounts Payable and Accrued Liabilities include accounts payable and accrued liabilities owing to third parties and employees for work performed, goods supplied and services rendered, but not yet paid, at the end of the fiscal period.

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Liability for Contaminated Sites arises when contamination is being introduced into air, soil, water or sediment of a chemical, organic or radioactive material or live organism that exceeds the maximum acceptable concentrations under an environmental standard. A liability for remediation of contaminated sites is recognized when all of the following criteria are met:

• an environmental standard exists; • contamination exceeds the environmental standard; • the School Division:

o is directly responsible; or o accepts responsibility

• the school division expects that future economic benefits will be given up; and • a reasonable estimate of the amount can be made.

Liabilities are accrued to record the estimated costs related to the management and remediation of contaminated sites where the School Division is obligated or likely to be obligated to incur such costs. The liability estimate includes costs that are directly attributable to the remediation activities and reflects the costs required to bring the site up to the current environmental standard for its use prior to contamination. The liability is recorded net of any expected recoveries. A detail of the accrued Liability for Contaminated Sites is included in Note 9 – Accounts Payable and Accrued Liabilities of the financial statements. 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. Deferred Revenue from Non-government Sources represents fees or payments for services received in advance of the fee being earned or the services being performed, and other contributions for which the contributor has placed restrictions on the use of the resources. Revenue from tuition and related fees is recognized as the course is delivered, revenue from contractual services is recognized as the services are delivered, and revenue from other contributions is recognized in the fiscal year in which the resources are used for the purpose specified by the contributor.

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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 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. 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.

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ii) Property Taxation

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

iii) Fees and Services

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

iv) Interest Income

Interest is recognized on an accrual basis when it is earned.

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

j) Statement of Remeasurment 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 and losses.

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3. SHORT TERM BORROWINGS

Bank indebtedness consists of a demand operating line of credit with a maximum borrowing limit of $5,000,000 that bears interest at bank prime minus 0.75%. This line of credit is authorized by a borrowing resolution by the board of education and the approval of the Minister of Education. This line of credit was approved by the Minister of Education on November 16, 2011. The balance drawn on the line of credit at August 31, 2016 was $970,170 at an interest rate of 1.95%(2015 - $NIL).

4. PORTFOLIO INVESTMENTS

Portfolio investments are comprised of the following:

Portfolio investments in the cost and amortized cost category: Cost CostCo-op equity account 3,433$ 250$ Credit Union equity account 1,000 1,000 Total portfolio investments 4,433$ 1,250$

2016 2015

5. EXPENSES BY FUNCTION AND ECONOMIC CLASSIFICATION

FunctionSalaries & Benefits

Goods & Services

Amortization of TCA

2016 Actual

2015 Actual

Governance $ 300,805 $ 338,041 $ - $ 638,846 $ 764,392 Administration 2,337,390 634,731 176,319 3,148,440 3,216,103 Instruction 37,531,092 4,983,278 1,052,704 43,567,074 42,023,581 Plant 4,054,019 5,117,736 2,920,990 12,092,745 11,607,622 Transportation 74,237 2,853,879 183,315 3,111,431 3,079,603 Tuition and Related Fees - 3,521,171 - 3,521,171 3,235,675 School Generated Funds - 1,007,151 - 1,007,151 1,034,132 Complementary Services 2,247,940 1,348,219 - 3,596,159 3,855,824 External Services 1,158,816 1,161,895 376,372 2,697,083 2,201,891 Other - 576,073 - 576,073 2,158,260 TOTAL $ 47,704,299 $ 21,542,174 $ 4,709,700 $ 73,956,173 $ 73,177,083

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6. EMPLOYEE FUTURE BENEFITS

The School Division provides certain post-employment, compensated absence and termination benefits to its employees. These benefits include accumulating non-vested sick leave and retirement gratuity. The liability associated with these benefits is calculated as the present value of expected future payments pro-rated for service and is recorded as Liability for Employee Future Benefits in the statement of financial position. Morneau Shepell Ltd, a firm of consulting actuaries, performed an actuarial valuation and extrapolated results to estimate the Liability for Employee Future Benefits as at August 31, 2016.

Details of the employee future benefits are as follows:

2016 2015 Actuarial extrapolation date August 31, 2016 August 31, 2015 Long-term assumptions used: Discount rate 2.10% per annum 2.50% per annum Inflation and productivity 3.20% per annum 3.20% per annum (excluding merit and promotion) Expected average remaining service life (years) 14 14

Liability for Employee Future Benefits 2016 2015

Accrued Benefit Obligation - beginning of year 1,374,400$ 1,135,100$ Current service cost 146,900 113,200 Interest cost 36,600 34,300 Benefit payments (116,900) (45,900) Actuarial losses 68,500 137,700 Accrued Benefit Obligation - end of year 1,509,500 1,374,400 Unamortized Net Actuarial Losses (283,700) (234,300)

Liability for Employee Future Benefits 1,225,800$ 1,140,100$

Employee Future Benefits Expense 2016 2015

Current period benefit cost 146,900$ 113,200$ Amortization of net actuarial loss 19,100 9,300 Benefit cost 166,000 122,500 Interest cost 36,600 34,300 Total Employee Future Benefits Expense 202,600$ 156,800$

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7. PENSION PLANS

Multi-Employer Defined Benefit Plans Information on the multi-employer pension plans to which the School Division contributes is as follows: i) Saskatchewan Teachers’ Retirement Plan (STRP) or Saskatchewan Teachers’

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

2016 2015 STRP STSP TOTAL TOTAL Number of active School Division members 351 4 355 338 Member contribution rate (percentage of salary) 10.20% 6.05% 6.05 – 10.20% 6.05-

10.20% Member contributions for the year $2,921,299 $18,888 $2,940,187 $2,661,839

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.

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7. PENSION PLANS (Continued) 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 Public Sector Accounting Board (PSAB) requirements, the plan is accounted for as a defined contribution plan whereby the School Division’s contributions are expensed when due. Details of the MEPP are as follows:

2016 2015 Number of active School Division members 402 341 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 $1,093,950 $1,065,374 School Division contributions for the year $1,093,950 $1,065,374 Total Contributions for the Year $2,187,900 $2,130,748 Actuarial (extrapolation) valuation date (December 31,

2015) December 31,

2014 Plan Assets (in thousands) $2,148,676 $ 2,006,587 Plan Liabilities (in thousands) $1,831,743 $ 1,672,585 Plan Surplus (in thousands) $316,933 $ 334,002

8. 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:

2016 2015 Total Valuation Net of Total Valuation Net of Receivable Allowance Allowance Receivable Allowance Allowance Taxes Receivable $15,259,297 $8,860,489 $6,398,808 $13,970,766 $8,363,312 $5,607,454 Provincial Grants Receivable 1,102,331 - 1,102,331 696,718 - 696,718 Other Receivables 4,511,882 - 4,511,882 4,878,035 - 4,878,035

Total Accounts Receivable $20,873,510 $8,860,489 $12,013,021 $19,545,519 $8,363,312 $11,182,207

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9. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Details of accounts payable and accrued liabilities are as follows:

2016 2015

Accrued Salaries and Benefits 35,488$ 62,740$ Supplier Payments 1,916,274 1,998,290 Contaminated Sites 1,991,492 1,991,492 Other (Tuition to First Nations) 2,182,552 1,975,780

Total Accounts Payable and Accrued Liabilities 6,125,806$ 6,028,302$

The School Division recognized an estimated liability of $ 1,991,492 (2015 - $1,991,492) for remediation of contaminated sites on School Division property in Pinehouse Lake and Wollaston Lake. The estimated liability was valued by an engineering firm using historical data of similar contaminated sites. The estimated liability is reported as other expenses on the statement of operations and accumulated surplus. The nature of the liability at both sites is contaminated soil due to fuel spills.

10. DEFERRED REVENUE

Details of deferred revenues are as follows:

Balance Additions Revenue Balanceas at during the recognized as at

Aug. 31, 2015 Year in the Year Aug. 31, 2016 Capital projects: Federal capital tuition 474,959$ 75,462$ -$ 550,421$ Total capital projects deferred revenue 474,959 75,462 - 550,421 Other deferred revenue:Northern Human Services Partnership - 295,146 137,000 158,146 Third Party Grants 10,000 - 3,000 7,000 Churchill High School Cameco Grant 39,851 - 23,561 16,290 Total other deferred revenue 49,851 295,146 163,561 181,436 Total Deferred Revenue 524,810$ 370,608$ 163,561$ 731,857$

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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 revenues and expenses of the Complementary Services programs operated by the School Division in 2016 and 2015:

Summary of Complementary Services Revenues and Expenses, by Program Pre-K Programs

Community Schools Program

Northern Recreation Program Other Programs 2016 2015

Revenues:

Operating Grants $ 918,228 $ 1,621,038 $ 357,752 $ 965,601 $ 3,862,619 $ 3,720,603 Fees and Other Revenue - - - 71,427 71,427 17,470 Total Revenues 918,228 1,621,038 357,752 1,037,028 3,934,046 3,738,073 Expenses:Salaries & Benefits 806,311 980,136 329,809 131,685 2,247,941 2,502,719 Instructional Aids 387 196,152 36,588 311,073 544,200 621,109 Supplies and Services - 43,379 - 115,163 158,542 55,448 Non-Capital Equipment - - - 3,054 3,054 1,655 Communications - 161 - 66 227 136 Travel - 5,712 - 47,200 52,912 68,109 Professional Development (Non-Salary Costs) 7,802 14,003 13,696 8,893 44,394 55,023 Student Related Expenses - 311,039 11,211 211,359 533,609 529,600 Contracted Transportation & Allowances - 11,280 - - 11,280 22,025 Total Expenses 814,500 1,561,862 391,304 828,493 3,596,159 3,855,824

Excess (Deficiency) of Revenue over Expenses $ 103,728 $ 59,176 $ (33,552) $ 208,535 $ 337,887 $ (117,751) The purpose and nature of each Complementary Services program is as follows: Pre-K Program The Pre-Kindergarten program is a developmentally appropriate early childhood education program for three and four-year-old children. All schools in the Northern Lights School Division have Pre-K programs. Nine of these sites are Ministry designated and funded while the rest are supported by the School Division. Seven of the designated programs are partnership agreements with the federally funded Aboriginal Head Start.

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11. COMPLEMENTARY SERVICES (Continued)

Community Schools Program Community Schools Program is designed to engage the community in the education process for their students. The four pillars of the community schools program are Learning Support, Community Involvement, Community Partnerships and Integrated Services. Northern Recreation Program The purpose of the Northern Recreation Program is to enhance the quality of life for northerners through the provision of community based sport, culture and recreation programs after school, in the evenings, on weekends and at community and school special events. Other Programs Other programs included in the Complementary Services function include the Nutrition Program, Summer Literacy Camps and the Learning Opportunities Program. The Nutrition Program provides schools with funds to serve students a healthy snack. Summer Literacy Camps are run throughout the Division in July and expose students to various levels of reading and provide them with books at their reading level. The Learning Opportunities Program is a grant administered by the Ministry of Education and it provides funding for schools to expose students to innovative learning opportunities.

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.

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12. EXTERNAL SERVICES (Continued)

Following is a summary of the revenues and expenses of the External Services programs operated by the School Division in 2016 and 2015: Summary of External Services Revenues and Expenses, by Program Residences Other Programs 2016 2015Revenues:

Operating Grants $ - $ 206,221 $ 206,221 $ 1,109 Fees and Other Revenue - 521,674 521,674 591,074 Sales and Rentals 632,051 - 632,051 578,007 Total Revenues 632,051 727,895 1,359,946 1,170,190 Expenses:Salaries & Benefits 774,440 384,376 1,158,816 947,745 Supplies and Services 7,128 144,957 152,085 5,988 Non-Capital Equipment 1,115 - 1,115 121 Building Operating Expenses 888,992 - 888,992 765,295 Travel 106,187 - 106,187 75,538 Professional Development 3,433 1,433 4,866 335 Amortization of Tangible Capital Assets 376,372 - 376,372 401,490 Contracted Transportation & Allowances - 8,650 8,650 5,379 Total Expenses 2,157,667 539,416 2,697,083 2,201,891

Excess (Deficiency) of Revenue over Expenses $ (1,525,616) $ 188,479 $ (1,337,137) $ (1,031,701)

The purpose and nature of each External Services program is as follows:

Residences Northern Lights School Division provides teachers with lodging in communities where no housing market exists. The rental rates charged to teachers are determined by the local collective bargaining agreement.

Other Programs The majority of revenue and expenditures reflected in this category are directly related to salary and benefit costs administered by the School Division on behalf of the Northern Teacher Education Program post-secondary program. The remainder of other programs is comprised of third party grants related to work experience and mentoring programs

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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. These internally restricted amounts are included in the accumulated surplus presented in the statement of financial position. The School Division does maintain separate bank accounts for the internally restricted amounts. Details of accumulated surplus are as follows:

August 31 2015

Additions during the year

Reductions during the year

August 31 2016

Invested in Tangible Capital Assets: Net Book Value of Tangible Capital Assets 91,068,984$ 5,139,482$ (4,919,152)$ 91,289,314$

91,068,984 5,139,482 (4,919,152) 91,289,314

PMR Maintenance Project Allocations (1) 882,080 843,806 (1,171,477) 554,409

Internally Restricted Surplus: Learning opportunities grant 57,291 100,000 (115,671) 41,620 Summer Literacy Camps 186,602 315,000 (326,907) 174,695 Invitational Shared Service Initiatives 106,381 450,000 (472,330) 84,051

350,274 865,000 (914,908) 300,366

Unrestricted Surplus 4,229,884 - (1,237,311) 2,992,573

Total Accumulated Surplus 96,531,222$ 6,848,288$ (8,242,848)$ 95,136,662$

(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.

The purpose and nature of each Internally Restricted Surplus amount is as follows:

Learning Opportunities Grant Restricted grant from Provincial Government to enhance opportunities for students. Unspent funds are internally restricted to be used for future initiatives that meet the requirements of the funding. These funds are jointly administered with the Ministry of Education.

Summer Literacy Camps

Funding received from the Provincial Government to run summer literacy camps throughout the School Division. Unspent funds are internally restricted for use at future camps.

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13. ACCUMULATED SURPLUS (Continued)

Invitational Shared Services Initiatives Funding received from the Provincial Government for to provide shared initiatives with First Nations Schools to better serve all students.

14. BUDGET FIGURES

Budget figures included in the financial statements were approved by the board of education on June 23, 2015 and the Minister of Education on August 20, 2015.

15. RELATED PARTIES

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

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

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15. RELATED PARTIES (Continued)

2016 2015Revenues:Ministry of Education 53,085,359$ 53,251,789$ Northern Teachers Education Program (NORTEP) 324,016 326,585 Kids First North 190,644 170,372 Saskatchewan Workers Compensation Board 84,394 76,867

53,684,413$ 53,825,613$ Expenses:Northern Teachers Education Program (NORTEP) 324,016$ 326,585$ Ministry of Central Services 205,255 216,930 Sask Power 1,022,754 1,007,089 Sask Tel 198,189 245,203 Saskatchewan Government Insurance (SGI) 36,092 31,045 Saskatchewan Workers Compensation Board 136,767 131,256 Northlands College 9,526 6,379

1,932,599$ 1,964,487$ Accounts Receivable:Kids First North 722,469$ 624,918$ Ministry of Education 1,009,831 696,718 Northern Municipal Trust Account 3,765,809 3,215,920 Northern Teachers Education Program (NORTEP) 52,263 25,611

5,550,372$ 4,563,167$ Accounts Payable and Accrued Liabilities:Ministry of Central Services 16,628$ -$ Sask Power 77,108 64,370 Sask Tel 567 12,234 Saskatchewan Workers Compensation Board - 908

94,303$ 77,512$

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

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16. CONTRACTUAL OBLIGATIONS AND COMMITMENTS

Significant contractual obligations and commitments of the School Division are as follows: Construction and renovation of the Churchill Community High School began in the 2010-2011 fiscal year, with the substantial completion of the construction phase of the project completed December 3, 2014. Costs for the completed project are estimated to total $34,191,180 with the Ministry of Education funding anticipated at $26,637,234 and the remaining $7,553,946 to be covered by the School Division. The contractual obligation outstanding at August 31, 2016 is $796,380. Replacement of the Heating, Ventilation and Air Conditioning system at Twin Lakes Community School began in the summer of 2016. Costs for the completed project are estimated to total $1,177,177. The contractual obligation at August 31, 2016 is $400,990. Operating lease obligations, as follows:

Future minimum contract payments:Conveyance

ContractsTotal

Contracts2017 2,208,408$ 2,208,408$ 2018 1,824,596 1,824,596 2019 473,385 473,385 2020 384,285 384,285 2021 88,825 88,825 Total 4,979,499$ 4,979,499$

17. COMPARATIVE INFORMATION

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

18. 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.

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 the close monitoring of overdue accounts. The School Division has significant exposure to one large customer, past events show these amounts to be collectible. Management reviews accounts receivable on a case by case basis to determine if a valuation allowance is necessary to reflect an impairment in collectability.

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18. RISK MANAGEMENT (Continued)

The aging of provincial grants and other accounts receivable at August 31, 2016 was:

Total Current 0-30 days 30-60 days 60-90 days Over 90 days

Grants Receivable 1,102,331$ 1,102,331$ -$ -$ -$ -$ Other Receivables 4,372,721 958,117 - 339 2,139,202 1,275,063 Gross Receivables 5,475,052$ 2,060,448$ -$ 339$ 2,139,202$ 1,275,063$

August 31, 2016

ii) Liquidity Risk Liquidity risk is the risk that the School Division will not be able to meet its financial obligations as they come due. The School Division manages liquidity risk by maintaining adequate cash balances and monitoring the collection of accounts receivable. The following table sets out the contractual maturities of the School Division’s financial liabilities:

Within 6 months

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

Bank indebtedness 970,170$ -$ -$ -$ Accounts payable and accrued liabilities (excludes contaminated sites) 4,134,314 - - - Total 5,104,484$ -$ -$ -$

August 31, 2016

iii) Market Risk The School Division is exposed to market risks with respect to interest rates as follows: Interest Rate Risk: Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The School Division’s interest rate exposure relates to cash and cash equivalents and portfolio investments. The School Division also has an authorized bank line of credit of $5,000,000 with interest payable monthly at a rate of prime minus 0.75%. Changes in the bank's prime rate can cause fluctuation in interest payments and cash flows. There was a balance of $970,170 on this credit facility as of August 31, 2016 at an interest rate of 1.95% (2015 - $NIL). The School Division minimizes these risks by:

• holding cash in an account at a Canadian bank, denominated in Canadian currency • investing in GICs and term deposits for short terms at fixed interest rates • managing cash flows to minimize utilization of its bank line of credit

annual report 2015-16 - publications.gov.sk.capublications.gov.sk.ca/documents/11/99750-nlsd 2015-16...

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