School District No. 20 (Kootenay-Columbia) REGULAR OPEN BOARD MEETING NO. 11
Monday, September 26, 2016 AGENDA
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AGENDA REGULAR OPEN BOARD MEETING NO. 11 Monday, September 26, 2016 Kootenay-Columbia Learning Centre, Trail Campus (Room 210) 7:00 pm
1. CALL TO ORDER
We acknowledge all of those that have historically and traditionally walked the lands of our area.
2. DELEGATIONS/PRESENTATIONS
a) iRide Program (Mark Jennings) 3. APPROVAL OF AGENDA
Moved by: Seconded by: That the Board approve the Regular Open Board Meeting No. 11 agenda as presented.
4. CORRESPONDENCE
4.1 For Action 4.2 For Receipt (available for viewing on district website)
Moved by: Seconded by: That the following correspondence be received:
(2016 05 03) BCSTA to BCPSEA re: Educational Assistant Certification
(2016 05 16) Deputy Minister of Education to BCSTA re: BCSTA 2016 AGM Resolutions
(2016 05 16) Quebec English School Boards Association to BCSTA re: Thank You
(2016 05 17) Minister of Education to BCSTA re: Timely Response to Correspondence
(2016 05 20) BCSTA to Minister of Education re: Increased Investment in Capital Projects
(2016 06 06) Minister of Education to BCSTA re: BCSTA 2016 AGM Resolutions
(2016 06 07) BCSTA to Premier re: Chid Poverty
(2016 06 13) SD 57 to Minister of Education re: Funding
(2016 06 14) BCSTA to Minister of Education re: Changes to Provincial Assessments
(2016 06 14) SD 68 DPAC Impact Statement re: Restorative Budget
(2016 06 21) Minister of Education Response to SD 20 re: Funding
(2016 06 21) Minister of Education to BCSTA re: Increase in Funding for Capital Projects
(2016 06 22) SD 38 to Minister of Education re: Exempt Staff Salary Increase
(2016 06 22) MCFD to BCSTA re: Child Poverty
(2016 06 22) Minister of Justice to BCSTA re: Criminal Code Section 43
(2016 06 23) Minister of Education to BCSTA re: BCSTA 2016 AGM Presentation
(2016 06 24) SD 5 to Federation of Post Secondary Educators (FPSE) re: Support for FPSE “Open the Door” Campaign
School District No. 20 (Kootenay-Columbia) REGULAR OPEN BOARD MEETING NO. 11
Monday, September 26, 2016 AGENDA
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(2016 06 24) SD 5 to Minister of Education, Ministry of Children & Family Development and Superintendent of Literacy & Numeracy re: StrongStart
(2016 06 29) Nanaimo District Teachers Association to SD 68 Board of Trustees re: Restorative Budget
(2016 06 29) SD 68 to Minister of Education re: Needs Budget & Impact Statements
(2016 06 29) BCSTA to Minister of Education re: Return of an Elected Board for SD 83
(2016 07 04) Ministry of Finance to BCSTA re: Elected Governance
(2016 07 07) SD 72 to Minister of Education re: Rural Education Enhancement Fund
(2016 07 11) Ombudsman Report April-June 2016
(2016 07 12) SD 47 to Minister of Education re: Rural Schools Funding
(2016 07 13) Minister of Education to BCSTA re: Rural Education Enhancement Fund
(2016 07 15) SD 46 to Minister of Education re: Rural Education Enhancement Fund
(2016 07 18) SD 61 to Minister of Education & Minister of Finance re: Exempt Staff Compensation
(2016 08 11) SD 73 to Minister of Education re: Student Transportation Fund
(2016 09 13) SD 20 to CUPE re: Enough is Enough Campaign Thank You
(2016 09 13) SD 20 to DPAC re: Enough is Enough Campaign Thank You
(2016 09 13) SD 20 to KCTU re: Enough is Enough Campaign Thank You
(2016 09 14) SD 20 to Minister of Education re: Transportation Fund
(2016 09 20) Ministry of Education re: Transportation Plan Approval 5. APPROVAL OF MINUTES
5.1 Moved by: Seconded by:
That the Board approve the minutes of the Regular Open Board Meeting No. 9 held on June 20, 2016.
5.2 Moved by: Seconded by: That the Board approve the minutes of the Special Open Board Meeting No. 10 held on August
23, 2016. 6. UNFINISHED BUSINESS 7. NEW BUSINESS
7.1 Committee Reports
a) Finance and Facilities (Trustees Brunton [Chair], Driutti & Wilson)
Minutes of September 16, 2016 (p. 7-8) i) 2015-2016 Audited Financial Statements (p. 9-45)
Moved by:
Seconded by:
School District No. 20 (Kootenay-Columbia) REGULAR OPEN BOARD MEETING NO. 11
Monday, September 26, 2016 AGENDA
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That the Board receive and approve the 2015-2016 Audited Financial Statements as presented.
ii) 5-Year Capital Plan (p. 46-49) Moved by: Seconded by:
That the Board receive and approve the 5-Year Capital Plan as presented.
7.2 Notice of Motion: Facilities Moved by: Darrel Ganzert That the Board develop and enact a campaign to draw public attention to the deteriorating facilities in our district along with the need for additional funding to address the issue and that the Board encourage other districts to do the same.
8. REPORTS
8.1 Superintendent of Schools
a) Student Transfers from Rossland Summit School (p. 50-52)
b) Early French Immersion Program Update (attachment) (p. 53)
Moved by: Seconded by: That the Board approve the continuation of the Early French Immersion Program in Castlegar.
c) New Ministerial Order regarding Sexual Orientation/Gender Identification (verbal) d) Transportation Funding Announcement Update (verbal)
8.2 Director of Human Resources
a) Public Sector Executive Compensation Report (p. 54-58)
b) Enrolment Update (September 21, 2016) (p. 59)
8.3 Directors of Instruction – Learning Services
a) FSA Update (verbal)
b) Student Transfer Update (p. 60)
School District No. 20 (Kootenay-Columbia) REGULAR OPEN BOARD MEETING NO. 11
Monday, September 26, 2016 AGENDA
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c) Special Education Enrolment Update (verbal) 8.4 Secretary-Treasurer
a) Follow-up Action Sheet (p. 6) b) Radon Update (attachment) (Director of Operations) (p. 61-62)
8.5 Board Chairperson
a) In-Camera Report The following issues were discussed/actions taken at In-Camera Meetings held June 20, July 8, and August 23, 2016: - Personnel - Property
b) Trustee Attendance at Meetings (Board Motion 055.2015 April 27, 2015) (p. 7)
c) Trustee Written Pro-D Reports (Board Motion 134.2015 November 23, 2015)
9. QUESTIONS FROM THE PUBLIC PERTAINING TO THE AGENDA 10. NOTICE OF MEETING
a) Regular Open Board Meeting No. 12: Monday, October 24, 2016 – 7:00 pm – Stanley Humphries Secondary School (Room B05)
11. ADJOURNMENT
Moved by: Seconded by: That the Regular Open Board Meeting No. 11 be adjourned.
School District No. 20 (Kootenay-Columbia) REGULAR OPEN BOARD MEETING NO. 11
Monday, September 26, 2016 AGENDA
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FOLLOW-UP ACTION SHEET
Board Meeting Date Action Item Responsibility Date Completed
September 28, 2015
Board establish a committee to review the electoral wards/ boundaries and the number of trustee representatives (099.2015)
Board
Pending: Committee of the Whole – Fall/Winter 2016
April 25, 2016
That the SD #20 Board invite Madame St. Jacques to make a presentation of her experiences in the practice of the principles of Mindfulness with students of SHSS (063.2016)
Board September 16, 2016
August 23, 2016
Letter of thanks to Minister of Education re: transportation funding announcement (113.2016)
Board September 14, 2016
August 23, 2016
Letter of thanks to stakeholders involved in Enough is Enough campaign (114.2016)
Board September 13, 2016
School District No. 20 (Kootenay-Columbia) REGULAR OPEN BOARD MEETING NO. 10
Monday, September 26, 2016 AGENDA
Meeting Brunton Driutti Ferworn Ganzert Hanik Kinakin Mandoli Smith Wilson
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BCSTA Kootenay-Boundary Branch AGM September 16-17, 2016
- - - - - -
Agenda Setting Thursday, September 15, 2016
Special Closed Board Meeting Tuesday, August 23, 2016
Special Open Board Meeting Tuesday, August 23, 2016
(late)
Special Closed Board Meeting Friday, July 8, 2016
regrets
OPEN Portion of Minutes FINANCE & FACILITIES COMMITTEE MEETING Friday, September 16, 2016 KCLC Room 210 C 10:00 AM
Committee Attendees: Rosann Brunton, Trustee; Toni Druitti, Trustee; Mark Wilson, Trustee Natalie Verigin, Secretary Treasurer; Heather Simm, Director of Operations Regrets: Tamara Millar, Manager of Accounting Guests: Teri Ferworn, Board Chair Terry Hanik, Trustee Bill Ford, Superintendent KPMG – David Bond and Tabitha Bosch
1. Presentation of 2015-2016 Audited Financial Statements Auditors: KPMG David Bond and Tabitha Bosch Audit Committee (As per the Terms of Reference for the Finance And Facilities Committee, the Finance and Facilities Committee serves as the Audit Committee)
a. Financial Statements, Notes and Schedules (document attached “2015-2016 FS” and
“2015-2016 FS Notes”) was presented by David Bond. Clean audit report.
b. Audit Findings Report (document attached “2015-2016 AFR”) was presented by Tabitha Bosch. No concerns.
c. Staff members were excused for a portion of the meeting allowing trustees of the Audit
Committee to meet privately with the external auditors
d. The committee made the following recommendation to the Board:
Recommendation: That the Board receive and approve the 2015-2016 Audited Financial Statements as presented.
2. Capital Plan
a) Reviewed September 15 2016 “16-17 additional” SEP capital submission projects (additional $ 20 million distribution)
Project Priority 1 – Twin Rivers HVAC Upgrade $ 515,900 Project Priority 2 – KE HVAC Upgrade $ 378,807 Project Priority 3 – Phase 1 HVAC Upgrades (TR, KE, SHSS) $ 534,000 Project Priority 4 – SHSS HVAC Upgrade $847,000 Project Priority 5 - Flooring (GES,FES,WES,RSS,SHSS,KE,TR) $ 400,000
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 7
b) Reviewed “5 year capital plan” draft submission
1. SEP – Project Priority 1 – Twin Rivers HVAC Upgrade $ 515,900
Project Priority 2 – KE HVAC Upgrade $ 378,807 Project Priority 3 – Phase 1 HVAC Upgrades $ 534,000 Project Priority 4 – WES Windows Upgrade - $ 634,452 Project Priority 5 – SHSS HVAC Upgrade $ 847,000
2. BUS – Replace Fleet Unit # 5200 2005 Type C 70-75 passenger Replace Fleet Unit # 5201 2005 Type C 70-75 passenger Replace Fleet Unit # 5202 2005 Type C 70-75 passenger Replace Fleet Unit # 6200 2006 Type C 70-75 passenger Replace Fleet Unit # 6201 2006 Type C 70-75 passenger
3. CNCP- Project Priority 1 – Twin Rivers HVAC Upgrade $ 515,900 Project Priority 2 – KE HVAC Upgrade $ 378,807 Project Priority 3 – SHSS HVAC Upgrade $ 847,000
4. SCHOOL REPLACEMENT – Glenmerry Elementary School - $7,052,000
5. Committee made the following recommendation to the Board:
Recommendation: That the Board receive and approve the 2016-2017 “5 year capital plan” as presented.
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 8
Audited Financial Statements of
School District No. 20 (Kootenay-Columbia)
June 30, 2016
September 19, 2016 15:21
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 9
School District No. 20 (Kootenay-Columbia)June 30, 2016
Table of Contents
Management Report ...........................................................................................................................................................................................1
Independent Auditors' Report ...........................................................................................................................................................................................2-3
Statement of Financial Position - Statement 1 ...........................................................................................................................................................................................4
Statement of Operations - Statement 2 ...........................................................................................................................................................................................5
Statement of Changes in Net Financial Assets (Debt) - Statement 4 ...........................................................................................................................................................................................6
Statement of Cash Flows - Statement 5 ...........................................................................................................................................................................................7
Notes to the Financial Statements ...........................................................................................................................................................................................8-23
Auditors' Comments on Supplementary Financial Information ...........................................................................................................................................................................................24
Schedule of Changes in Accumulated Surplus (Deficit) by Fund - Schedule 1 ...........................................................................................................................................................................................25
Schedule of Operating Operations - Schedule 2 ...........................................................................................................................................................................................26
Schedule 2A - Schedule of Operating Revenue by Source ...........................................................................................................................................................................................27
Schedule 2B - Schedule of Operating Expense by Object ...........................................................................................................................................................................................28
Schedule 2C - Operating Expense by Function, Program and Object ...........................................................................................................................................................................................29
Schedule of Special Purpose Operations - Schedule 3 ...........................................................................................................................................................................................31
Schedule 3A - Changes in Special Purpose Funds and Expense by Object ...........................................................................................................................................................................................32
Schedule of Capital Operations - Schedule 4 ...........................................................................................................................................................................................34
Schedule 4A - Tangible Capital Assets ..................................................................................................................................................................................35
Schedule 4B - Tangible Capital Assets - Work in Progress ...........................................................................................................................................................................................36
Schedule 4C - Deferred Capital Revenue ...........................................................................................................................................................................................37
Schedule 4D - Changes in Unspent Deferred Capital Revenue ...........................................................................................................................................................................................38
September 19, 2016 15:21
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School District No. 20 (Kootenay-Columbia)
MANAGEMENT REPORT
Management's Responsibility for the Financial Statements.
On behalf of School District No. 20 (Kootenay-Columbia)
Signature of the Chairperson of the Board of Education
Signature of the Superintendent
Signature of the Secretary Treasurer
Version: 8038-7292-5309
The external auditors, KPMG LLP, conduct an independent examination, in accordance with Canadian
generally accepted auditing standards, and express their opinion on the financial statements. The external
auditors have full and free access to financial management of School District No. 20 (Kootenay-Columbia) and
meet when required. The accompanying Independent Auditors' Report outlines their responsibilities, the scope
of their examination and their opinion on the School District's financial statements.
Date Signed
Date Signed
Date Signed
The accompanying financial statements of School District No. 20 (Kootenay-Columbia) have been prepared by
management in accordance with the accounting requirements of Section 23.1 of the Budget Transparency and
Accountability Act of British Columbia, supplemented by Regulations 257/2010 and 198/2011 issued by the
Province of British Columbia Treasury Board, and the integrity and objectivity of these statements are
management's responsibility. Management is also responsible for all of the notes to the financial statements and
schedules, and for ensuring that this information is consistent, where appropriate, with the information
contained in the financial statements.
Management is also responsible for implementing and maintaining a system of internal controls to provide
reasonable assurance that assets are safeguarded, transactions are properly authorized and reliable financial
information is produced.
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 Board of Education of School District No. 20 (Kootenay-Columbia) (called the ''Board'') is responsible for
ensuring that management fulfills its responsibilities for financial reporting and internal control and exercises
these responsibilities through the Board. The Board reviews internal financial statements on a monthly basis
and externally audited financial statements yearly.
Page 1 September 19, 2016 15:21
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 11
Statement 1
2016 2015
Actual Actual
$ $
Financial Assets
Cash and Cash Equivalents 5,194,015 3,670,778
Accounts Receivable
Due from Province - Ministry of Education 328,211 113,469
Other (Note 3) 205,751 296,411
Portfolio Investments (Note 4) 3,655,071 4,908,912
Total Financial Assets 9,383,048 8,989,570
Liabilities
Accounts Payable and Accrued Liabilities
Other (Note 5) 4,533,904 4,133,029
Unearned Revenue (Note 6) 66,197 4,809
Deferred Revenue (Note 7) 954,948 1,009,209
Deferred Capital Revenue (Note 8) 59,093,428 60,010,917
Employee Future Benefits (Note 9) 958,257 1,020,997
Total Liabilities 65,606,734 66,178,961
Net Financial Assets (Debt) (56,223,686) (57,189,391)
Non-Financial Assets
Tangible Capital Assets (Note 10) 74,335,992 75,299,279
Restricted Assets (Endowments) (Note 11) 110,894 110,894
Prepaid Expenses 73,041 157,793
Total Non-Financial Assets 74,519,927 75,567,966
Accumulated Surplus (Deficit) 18,296,241 18,378,575
Signature of the Chairperson of the Board of Education
Signature of the Superintendent
Signature of the Secretary Treasurer
School District No. 20 (Kootenay-Columbia)Statement of Financial Position
As at June 30, 2016
Date Signed
Date Signed
Date Signed
Contractual Obligations and Contingencies (Note 15)
Approved by the Board
The accompanying notes are an integral part of these financial statements.Version: 8038-7292-5309
September 19, 2016 15:21 Page 4
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Statement 2
2016 2016 2015
Budget Actual Actual
(Note 16)
$ $ $
Revenues
Provincial Grants
Ministry of Education 36,531,018 36,922,807 35,891,835
Other 92,346 99,618 130,215
Tuition 13,000 13,000 10,620
Other Revenue 1,065,680 1,358,236 1,233,348
Rentals and Leases 86,962 93,046 76,847
Investment Income 82,253 116,608 136,547
Amortization of Deferred Capital Revenue 2,506,925 2,506,925 2,529,537
Donations 38,981 58,499
Total Revenue 40,378,184 41,149,221 40,067,448
Expenses (Note 12)
Instruction 30,648,396 30,632,631 29,801,886
District Administration 1,466,785 1,375,577 1,426,731
Operations and Maintenance 7,676,248 7,648,743 7,569,584
Transportation and Housing 1,651,771 1,574,604 1,620,096
Total Expense 41,443,200 41,231,555 40,418,297
Surplus (Deficit) for the year (1,065,016) (82,334) (350,849)
Accumulated Surplus (Deficit) from Operations, beginning of year 18,378,575 18,729,424
Accumulated Surplus (Deficit) from Operations, end of year 18,296,241 18,378,575
School District No. 20 (Kootenay-Columbia)Statement of Operations
Year Ended June 30, 2016
The accompanying notes are an integral part of these financial statements.Version: 8038-7292-5309
September 19, 2016 15:21 Page 5
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Statement 4
2016 2016 2015
Budget Actual Actual
(Note 16)
$ $ $
Surplus (Deficit) for the year (1,065,016) (82,334) (350,849)
Effect of change in Tangible Capital Assets
Acquisition of Tangible Capital Assets (2,221,028) (2,382,895) (3,021,614)
Amortization of Tangible Capital Assets 3,158,130 3,346,182 3,253,306
Total Effect of change in Tangible Capital Assets 937,102 963,287 231,692
Acquisition of Prepaid Expenses (73,041) (157,793)
Use of Prepaid Expenses 157,793 205,356
Total Effect of change in Other Non-Financial Assets - 84,752 47,563
(Increase) Decrease in Net Financial Assets (Debt),
before Net Remeasurement Gains (Losses) (127,914) 965,705 (71,594)
Net Remeasurement Gains (Losses)
(Increase) Decrease in Net Financial Assets (Debt) 965,705 (71,594)
Net Financial Assets (Debt), beginning of year (57,189,391) (57,117,797)
Net Financial Assets (Debt), end of year (56,223,686) (57,189,391)
School District No. 20 (Kootenay-Columbia)Statement of Changes in Net Financial Assets (Debt)
Year Ended June 30, 2016
The accompanying notes are an integral part of these financial statements.Version: 8038-7292-5309
September 19, 2016 15:21 Page 6
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Statement 5
2016 2015
Actual Actual
$ $
Operating Transactions
Surplus (Deficit) for the year (82,334) (350,849)
Changes in Non-Cash Working Capital
Decrease (Increase)
Accounts Receivable (124,082) (120,757)
Prepaid Expenses 84,752 47,563
Increase (Decrease)
Accounts Payable and Accrued Liabilities 400,875 58,664
Unearned Revenue 61,388 4,809
Deferred Revenue (54,261) 54,219
Employee Future Benefits (62,740) 40,561
Amortization of Tangible Capital Assets 3,346,182 3,253,306
Amortization of Deferred Capital Revenue (2,506,925) (2,529,537)
Total Operating Transactions 1,062,855 457,979
Capital Transactions
Tangible Capital Assets Purchased (2,151,079) (2,798,207)
Tangible Capital Assets -WIP Purchased (231,816) (223,407)
Total Capital Transactions (2,382,895) (3,021,614)
Financing Transactions
Capital Revenue Received 1,589,436 1,198,892
Total Financing Transactions 1,589,436 1,198,892
Investing Transactions
Investments in Portfolio Investments 1,253,841 (896,995)
Total Investing Transactions 1,253,841 (896,995)
Net Increase (Decrease) in Cash and Cash Equivalents 1,523,237 (2,261,738)
Cash and Cash Equivalents, beginning of year 3,670,778 5,932,516
Cash and Cash Equivalents, end of year 5,194,015 3,670,778
Cash and Cash Equivalents, end of year, is made up of:
Cash 5,194,015 3,670,778
5,194,015 3,670,778
School District No. 20 (Kootenay-Columbia)Statement of Cash Flows
Year Ended June 30, 2016
The accompanying notes are an integral part of these financial statements.Version: 8038-7292-5309
September 19, 2016 15:21 Page 7
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NOTE 1 AUTHORITY AND PURPOSE
The School District, established on December 2, 1996 operates under authority of the School Act of
British Columbia as a corporation under the name of "The Board of Education of School District
No. 20 (Kootenay-Columbia)", and operates as "School District No. 20 (Kootenay-Columbia)." A
board of education (“Board”) elected for a four-year term governs the School District. The School
District provides educational programs to students enrolled in schools in the district, and is
principally funded by the Province of British Columbia through the Ministry of Education. School
District No. 20 (Kootenay-Columbia) is exempt from federal and provincial corporate income taxes.
NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the School District are prepared by management in accordance with the
basis of accounting described below. Significant accounting policies of the School District are as
follows:
a) Basis of Accounting
The financial statements have been prepared in accordance with Section 23.1 of the Budget
Transparency and Accountability Act of the Province of British Columbia supplemented by
Regulations 257/2010 and 198/2011 issued by the Province of British Columbia Treasury Board.
The Budget Transparency and Accountability Act requires that the financial statements be
prepared in accordance with the set of standards and guidelines that comprise generally accepted
accounting principles for senior governments in Canada, or if the Treasury Board makes a
regulation, the set of standards and guidelines that comprise generally accepted accounting
principles for senior governments in Canada as modified by the alternate standard or guideline
or part thereof adopted in the regulation.
Regulation 257/2010 requires all tax-payer supported organizations in the Schools, Universities,
Colleges and Hospitals sectors to adopt Canadian public sector accounting standards without any
PS4200 elections.
Regulation 198/2011 requires that restricted contributions received or receivable for acquiring or
developing a depreciable tangible capital asset or contributions in the form of a depreciable
tangible capital asset are to be deferred and recognized in revenue at the same rate that
amortization of the related tangible capital asset is recorded. For British Columbia tax-payer
supported organizations, these contributions include government transfers and externally
restricted contributions.
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 16
NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
a) Basis of Accounting (continued)
The accounting policy requirements under Regulation 198/2011 are significantly different from
the requirements of Canadian public sector accounting standards which requires that
government transfers, which do not contain a stipulation that creates a liability, be
recognized as revenue by the recipient when approved by the transferor and the eligibility
criteria have been met in accordance with public sector accounting standard PS3410; and
externally restricted contributions be recognized as revenue in the period in which the
resources are used for the purpose or purposes specified in accordance with public sector
accounting standard PS3100.
As a result, revenue recognized in the statement of operations and certain related deferred capital
revenue would be recorded differently under Canadian Public Sector Accounting Standards.
b) Cash and Cash Equivalents
Cash and cash equivalents include cash and highly liquid securities that are readily convertible
to known amounts of cash and that are subject to an insignificant risk of change in value. These
cash equivalents generally have a maturity of three months or less at acquisition and are held for
the purpose of meeting short-term cash commitments rather than for investing.
c) Unearned Revenue
Unearned revenue includes tuition fees received for courses to be delivered in future periods and
receipt of proceeds for services or products to be delivered in a future period. Revenue will be
recognized in that future period when the courses, services, or products are provided.
d) Deferred Revenue and Deferred Capital Revenue
Deferred revenue includes contributions received with stipulations that meet the description of
restricted contributions in the Restricted Contributions Regulation 198/2011 issued by Treasury
Board. When restrictions are met, deferred revenue is recognized as revenue in the fiscal year in
a manner consistent with the circumstances and evidence used to support the initial recognition
of the contributions received as a liability as detailed in Note 2 (i).
Funding received for the acquisition of depreciable tangible capital assets is recorded as deferred
capital revenue and amortized over the life of the asset acquired as revenue in the statement of
operations. (Note 2 (a))
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 17
NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
e) Employee Future Benefits
The School District provides certain post-employment benefits including vested and non-vested
benefits for certain employees pursuant to certain contracts and union agreements.
The School District accrues its obligations and related costs including both vested and
non-vested benefits under employee future benefit plans. Benefits include vested sick leave,
accumulating non-vested sick leave, early retirement, retirement/severance, vacation, overtime
and death benefits. The benefits cost is actuarially determined using the projected unit credit
method pro-rated on service and using management’s best estimate of expected salary
escalation, termination rates, retirement rates and mortality. The discount rate used to measure
obligations is based on the cost of borrowing. The cumulative unrecognized actuarial gains and
losses are amortized over the expected average remaining service lifetime (EARSL) of active employees
covered under the plan.
The most recent valuation of the obligation was performed at March 31, 2016 and projected
to March 31, 2019. The next valuation will be performed at March 31, 2019 for use at
June 30, 2019. For the purposes of determining the financial position of the plans and the
employee future benefit costs, a measurement date of March 31 was adopted for all periods
subsequent to July 1, 2004.
The School District and its employees make contributions to the Teachers’ Pension Plan and
Municipal Pension Plan. The plans are multi-employer plans where assets and obligations are
not separated. The costs are expensed as incurred.
f) Asset Retirement Obligations
Liabilities are recognized for statutory, contractual or legal obligations associated with the
retirement of tangible capital assets when those obligations result from the acquisition,
construction, development or normal operation of the assets. The obligations are measured
initially at fair value, determined using present value methodology, and the resulting costs
capitalized into the carrying amount of the related tangible capital asset. In subsequent periods,
the liability is adjusted for accretion and any changes in the amount or timing of the underlying
future cash flows. The capitalized asset retirement cost is amortized on the same basis as the
related asset and accretion expense is included in the Statement of Operations.
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NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
g) Tangible Capital Assets
Tangible capital assets acquired or constructed are recorded at cost which includes amounts that
are directly related to the acquisition, design, construction, development, improvement or
betterment of the assets. Cost also includes overhead directly attributable to construction as well
as interest costs that are directly attributable to the acquisition or construction of the asset.
Donated tangible capital assets are recorded at their fair market value on the date of donation,
except in circumstances where fair value cannot be reasonably determined, which are then
recognized at nominal value. Transfers of tangible capital assets from related parties are
recorded at carrying value.
Work-in-progress is recorded as an acquisition to the applicable asset class at substantial
completion.
Tangible capital assets are written down to residual value when conditions indicate they no
longer contribute to the ability of the School District to provide services or when the value of
future economic benefits associated with the sites and buildings are less than their net book
value. The write-downs are accounted for as expenses in the Statement of Operations.
The cost, less residual value, of tangible capital assets (excluding sites), is amortized on a
straight-line basis over the estimated useful life of the asset. These useful lives are reviewed on
a regular basis or if significant events initiate the need to revise. Estimated useful life is as
follows:
Buildings 40 years
Furniture & Equipment 10 years
Vehicles 10 years
Computer Software 5 years
Computer Hardware 5 years
h) Funds and Reserves
Certain amounts, as approved by the Board are set aside in accumulated surplus for future
operating and capital purposes. Transfers to and from funds and reserves are an adjustment to
the respective fund when approved (see Note 17 – Internally Restricted Surplus).
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 19
NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
i) Revenue Recognition
Revenues are recognized in the period in which the transactions or events occurred that gave rise
to the revenues. All revenues are recorded on an accrual basis, except when the accruals cannot
be determined with a reasonable degree of certainty or when their estimation is impracticable.
Contributions received or where eligibility criteria have been met are recognized as revenue
except where the contribution meets the criteria for deferral as described below. Eligibility
criteria are the criteria that the School District has to meet in order to receive the contributions
including authorization by the transferring government.
For contributions subject to a legislative or contractual stipulation or restriction as to their use,
revenue is recognized as follows:
Non-capital contributions for specific purposes are recorded as deferred revenue and
recognized as revenue in the year related expenses are incurred,
Contributions restricted for site acquisitions are recorded as revenue when the sites are
purchased, and
Contributions restricted for tangible capital assets acquisitions other than sites are
recorded as deferred capital revenue and amortized over the useful life of the related
assets. (Note 2 a))
Donated tangible capital assets other than sites are recorded at fair market value and amortized
over the useful life of the assets. Donated sites are recorded as revenue at fair market value when
received or receivable.
Revenue related to fees or services received in advance of the fee being earned or the service is
performed is deferred and recognized when the fee is earned or service performed.
Investment income is reported in the period earned. When required by the funding party or
related Act, investment income earned on deferred revenue is added to the deferred revenue
balance.
j) Expenses
Expenses are reported on an accrual basis. The cost of all goods consumed and services received
during the year is expensed.
Categories of Salaries
Principals, Vice-Principals, and Directors of Instruction employed under an
administrative officer contract are categorized as Principals and Vice-Principals.
Superintendents, Assistant Superintendents, Secretary-Treasurers, Trustees and other
employees excluded from union contracts are categorized as Other Professionals.
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 20
NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Allocation of Costs
Operating expenses are reported by function, program, and object. Whenever possible,
expenditures are determined by actual identification. Additional costs pertaining to
specific instructional programs, such as special and aboriginal education, are allocated to
these programs. All other costs are allocated to related programs.
Actual salaries of personnel assigned to two or more functions or programs are allocated
based on the time spent in each function and program. School-based clerical salaries are
allocated to school administration and partially to other programs to which they may be
assigned. Principals and Vice-Principals salaries are allocated to school administration
and may be partially allocated to other programs to recognize their other responsibilities.
Employee benefits and allowances are allocated to the same programs, and in the same
proportions, as the individual’s salary.
Supplies and services are allocated based on actual program identification.
k) Endowment Contributions
Endowment contributions are reported as revenue on the Statement of Operations when
received. Investment income earned on endowment principal is recorded as deferred revenue if it
meets the definition of a liability and is recognized as revenue in the year related expenses
(disbursements) are incurred. If the investment income earned does not meet the definition of a
liability, it is recognized as revenue in the year it is earned. Endowment assets are reported as
restricted non-financial assets on the Statement of Financial Position.
l) Financial Instruments
A contract establishing a financial instrument creates, at its inception, rights and obligations to
receive or deliver economic benefits. The financial assets and financial liabilities portray these
rights and obligations in the financial statements. The School District recognizes a financial
instrument when it becomes a party to a financial instrument contract.
Financial instruments consist of cash and cash equivalents, accounts receivable, portfolio
investments, and accounts payable and accrued liabilities. Portfolio investments include GICs,
term deposits and bonds that have a maturity of greater than 3 months at the time of acquisition.
Except for portfolio investments in equity instruments quoted in an active market that are
recorded at fair value, all financial assets and liabilities are recorded at cost or amortized cost
and the associated transaction costs are added to the carrying value of these investments upon
initial recognition. Transaction costs are incremental costs directly attributable to the acquisition
or issue of a financial asset or a financial liability. Interest and dividends attributable to financial
instruments are reported in the statement of operations. For financial instruments measured
using amortized cost, the effective interest rate method is used to determine interest revenue or
expense.
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 21
NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
For financial instruments recorded at fair value, unrealized gains and losses from changes in the
fair value of financial instruments are recognized in the statement of remeasurement gains and
losses. Upon settlement, the cumulative gain or loss is reclassified from the statement of
remeasurement gains and losses and recognized in the statement of operations. For the year
ended June 30, 2016 the School District did not have any financial instruments recorded at fair
value. Accordingly, a statement of remeasurement gains and losses has not been presented.
All financial assets are tested annually for impairment. When financial assets are impaired,
impairment losses are recorded in the statement of operations. A write-down of a portfolio
investment to reflect a loss in value is not reversed for a subsequent increase in value.
m) Measurement Uncertainty
Preparation of financial statements in accordance with the basis of accounting described in Note
2 (a) requires management to make estimates and assumptions that impact reported amounts of
assets and liabilities at the date of the financial statements and revenues and expenses during the
reporting periods. Significant areas requiring the use of management estimates relate to the
potential impairment of assets, rates for amortization and estimated employee future benefits.
Actual results could differ from those estimates.
NOTE 3 ACCOUNTS RECEIVABLE – OTHER RECEIVABLES
2016 2015
Due from Federal Government – GST Rebates $ 49,224 $ 35,477
Due from Other School Districts - 200
KCTU-Local Teachers Union
School Trust Accounts
Accrued Investment Interest
Other – Miscellaneous
15,372
26,557
34,269
80,329
32,744
33,223
59,031
135,736
$205,751 $296,411
NOTE 4 PORTFOLIO INVESTMENTS
2016 2015
Investments in the cost and amortized cost category:
Term Deposits $3,655,071 $4,908,912
$3,655,071 $4,908,912
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 22
NOTE 5 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES - OTHER
2016 2015
Trade payables $1,121,497 $ 840,057
Salaries and benefits payable 3,112,271 2,968,632
Accrued vacation pay 300,136 324,340
$4,533,904 $4,133,029
NOTE 6 UNEARNED REVENUE
2016 2015
Balance, beginning of year $ 4,809 $ -
Changes for the year:
Increase:
Rental/Lease of facilities
Transportation Services
-
66,197
4,809
-
71,006 4,809
Decrease:
Rental/Lease of facilities recognized 4,809 -
Net changes for the year 4,809 4,809
Balance, end of year $ 66,197 $ 4,809
NOTE 7 DEFERRED REVENUE
Deferred revenue includes unspent grants and contributions received that meet the description of a
restricted contribution in Regulation 198/2011 issued by the Treasury Board, i.e., the stipulations
associated with those grants and contributions have not yet been fulfilled. Detailed information
about the changes in deferred revenue is included in Schedule 3A.
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 23
NOTE 8 DEFERRED CAPITAL REVENUE
Deferred capital revenue includes grants and contributions received that are restricted by the
contributor for the acquisition of tangible capital assets that meet the description of a restricted
contribution in the Regulation 198/2011 issued by the Treasury Board. Once spent, the contributions
are amortized into revenue over the life of the asset acquired. Detailed information about the
changes in deferred capital revenue is included in Schedules 4C and 4D.
NOTE 9 EMPLOYEE FUTURE BENEFITS
Benefits include vested sick leave, accumulating non-vested sick leave, early retirement,
retirement/severance, vacation, overtime and death benefits. Funding is provided when the benefits
are paid and accordingly, there are no plan assets. Although no plan assets are uniquely identified,
the School District has provided for the payment of these benefits.
2016 2015
Reconciliation of Accrued Benefit Obligation Accrued Benefit Obligation – April 1 $ 1,201,590 $1,141,583
Service Cost 84,585 75,098
Interest Cost 27,339 37,588
Benefit Payments (152,563) (112,812)
Actuarial (Gain) Loss (133,180) 60,133
Accrued Benefit Obligation – March 31 $ 1,027,771 $ 1,201,590
Reconciliation of Funded Status at End of Fiscal Year
Accrued Benefit Obligation – March 31 $ (1,027,771) $ (1,201,590)
Employer Contributions After Measurement Date 58,978 14,293
Benefit Expense After Measurement Date (22,131) (27,981)
Unamortized Net Actuarial (Gain) Loss 32,667 194,281
Accrued Benefit Asset (Liability) – June 30 $(958,257) $ (1,020,997)
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 24
NOTE 9 EMPLOYEE FUTURE BENEFITS (Continued)
2015 2016
Reconciliation of Change in Accrued Benefit Liability Accrued Benefit Liability – July 1 $ 1,020,997 $ 980,436
Net expense for Fiscal Year 134,508 133,855
Employer Contributions (197,248) (93,294)
Accrued Benefit Liability – June 30 $ 958,257 $1,020,997
Components of Net Benefit Expense
Service Cost $ 79,188 $ 77,470
Interest Cost 26,886 35,026
Amortization of Net Actuarial (Gain)/Loss 28,434 21,360
Net Benefit Expense (Income) $ 134,508 $ 133,855
The significant actuarial assumptions adopted for measuring the School District’s accrued benefit
obligations are:
2016 2015
Discount Rate – April 1 2.25% 3.25%
Discount Rate – March 31 2.50% 2.25%
Long Term Salary Growth – April 1 2.50% + seniority 2.50% + seniority
Long Term Salary Growth – March 31 2.50% + seniority 2.50% + seniority
EARSL – March 31 8.7 years 8.5 years
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 25
NOTE 10 TANGIBLE CAPITAL ASSETS
Net Book Value:
Net Book Value
2016
Net Book Value
2015
Sites $ 3,187,552 $ 3,187,552
Buildings 67,458,720 68,217,788
Buildings – work in progress 232,100 223,407
Furniture & Equipment 775,485 786,418
Vehicles 1,788,600 1,867,807
Computer Software 27,283 28,690
Computer Hardware 866,252 987,617
Total $74,335,992 $75,299,279
June 30, 2016
Cost:
Balance at
July 1, 2015 Additions Disposals
Transfers
(WIP)
Balance at
June 30, 2016
Sites $ 3,187,552 $ - $ - $ - $ 3,187,552
Buildings 122,869,659 1,622,824 194,864 223123 124,520,742
Buildings–work in progress 223,407 231,816 - (223123) 232,100
Furniture & Equipment 1,267,243 115,790 33,620 - 1,349,413
Vehicles 3,129,766 233,770 463,904 - 2,899,632
Computer Software 49,869 8,567 - - 58,436
Computer Hardware 1,457,462 170,128 236,587 - 1,391,003
Total $132,184,958 $2,382,895 $ 928,975 $ - $133,638,878
Accumulated
Amortization:
Balance at
July 1, 2015 Additions Disposals
Balance at
June 30,2016
Sites $ - $ - $ - $ -
Buildings 54,651,871 2,605,015 194,864 57,062,022
Furniture & Equipment 480,825 126,723 33,620 573,928
Vehicles 1,261,959 312,977 463,904 1,111,032
Computer Software 21,179 9,974 - 31,153
Computer Hardware 469,845 291,493 236,587 524,751
Total $56,885,679 $3,346,182 $ 928,975 $59,302,886
Buildings – work in progress having a value of $232,100 (2015: $223,407) has not been amortized.
Amortization of these assets will commence when the asset is put into service.
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 26
NOTE 10 TANGIBLE CAPITAL ASSETS (Continued)
June 30, 2015
Cost:
Balance at
July 1, 2014 Additions Disposals
Transfers
(WIP)
Balance at
June 30, 2015
Sites $ 3,187,552 $ - $ - $ - $ 3,187,552
Buildings 120,843,488 1,909,372 - 116799 122,869,659
Buildings–work in progress 116,799 223,407 - (116799) 223,407
Furniture & Equipment 1,140,756 145,894 19,407 - 1,267,243
Vehicles 3,284,036 257,798 412,068 - 3,129,766
Computer Software 91,783 14,574 56,488 - 49,869
Computer Hardware 1,090,697 470,569 103,804 - 1,457,462
Total $129,755,111 $3,021,614 $ 591,767 $ - $132,184,958
Accumulated
Amortization:
Balance at
July 1, 2014 Additions Disposals
Balance at
June 30,2015
Sites $ - $ - $ - $ -
Buildings 52,077,542 2,574,329 - 54,651,871
Furniture & Equipment 386,156 114,076 19,407 480,825
Vehicles 1,345,623 328,404 412,068 1,261,959
Computer Software 59,310 18,357 56,488 21,179
Computer Hardware 355,509 218,140 103,804 469,845
Total $54,224,140 $3,253,306 $ 591,767 $56,885,679
NOTE 11 RESTRICTED ASSETS - ENDOWMENT FUNDS
Restricted Assets consist of two Scholarship Endowments. Donors have placed restrictions on their
contributions to the endowment funds of the School District. Another potential restriction is that
any investment income of the endowment fund that is required to offset the eroding effect of
inflation or preserve the original value of the endowment should also not be spent.
___2016 2015_
Endowment “I” $ 60,894 $ 60,894
Endowment “F” $ 50,000 $ 50,000
Total $ 110,894 $ 110,894
NOTE 12 EXPENSE BY OBJECT
2016 2015
Salaries and benefits $ 32,554,267 $ 31,942,981
Services and supplies 5,331,106 5,222,010
Amortization 3,346,182 3,253,306
$ 41,231,555 $ 40,418,297
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 27
NOTE 13 EMPLOYEE PENSION PLANS
The School District and its employees contribute to the Teachers’ Pension Plan and Municipal
Pension Plan, jointly trusteed pension plans. The board of trustees for these plans represents plan
members and employers and is responsible for the management of the pension plan including
investment of the assets and administration of benefits. The pension plans are multi-employer
contributory pension plans. Basic pension benefits provided are based on a formula. As at
December 31, 2014, the Teachers’ Pension Plan had about 45,000 active members and
approximately 35,000 retired members. As at December 31, 2014 the Municipal Pension Plan had
about 185,000 active members, of which approximately 24,000 were from school districts.
Every three years, an actuarial valuation is performed to assess the financial position of the plans
and the adequacy of plan funding. The actuary determines an appropriate combined employer and
member contribution rate to fund the plans. The actuary’s calculated contribution rate is based on
the entry-age normal cost method, which produces the long-term rate of member and employer
contributions sufficient to provide benefits for average future entrants to the plans. This rate is then
adjusted to the extent there is any amortization of any funding deficit.
The most recent actuarial valuation of the Teachers’ Pension Plan as at December 31, 2014
indicated a $449 million funding surplus for basic pension benefits on a going concern basis. The
next valuation will be as at December 31, 2017, with results available in 2018. The most recent
actuarial valuation for the Municipal Pension Plan as at December 31, 2012 indicated a $1,370
million funding deficit for basic pension benefits on a going concern basis. The next valuation will
be as at December 31, 2015, with results available later in 2016. Employers participating in the plan
record their pension expense as the amount of employer contributions made during the fiscal year
(defined contribution pension plan accounting). This is because the plan records accrued liabilities
and accrued assets for the plan in aggregate with the result that there is no consistent and reliable
basis for allocating the obligation, assets and cost to individual employers participating in the plan.
School District No.20 (Kootenay-Columbia) paid $ 3,587,325 for employer contributions to these
plans in the year ended June 30, 2016 (2015: $3,454,315).
NOTE 14 RELATED PARTY TRANSACTIONS
The School District is related through common ownership to all Province of British Columbia
ministries, agencies, school districts, health authorities, colleges, universities, and crown
corporations. Transactions with these entities, unless disclosed separately, are considered to be in
the normal course of operations and are recorded at the exchange amount.
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 28
NOTE 15 CONTINGENCIES
The nature of the School District’s activities is such that there is usually litigation pending or in
progress at any time. With respect to legal claims at June 30, 2016, management believes the
School District has valid defenses and appropriate insurance coverage in place. In the event any
claims are successful, management believes that such claims are not expected to have a material
effect on the School District’s financial position.
NOTE 16 BUDGET FIGURES
Budget figures included in the financial statements were approved by the Board through the
adoption of an amended annual budget on February 22, 2016. Changes made reflect minor
adjustments in revenues and expenses as well as the allocation of internally restricted surplus from
the previous year.
2015/2016 2015/2016 Amended
Annual Budget Adjustments Annual Budget
Revenues:
Provincial Grants-MOE $36,735,288 $(204,270) $36,531,018
Provincial Grants-Other 59,041 33,305 92,346
Tuition - 13,000 13,000
Other Revenue 899,475 166,205 1,065,680
Rentals and Leases 86,962 - 86,962
Investment Income 82,253 - 82,253
Amortization of DCC 2,504,928 1,997 2,506,925
40,367,947 10,237 40,378,184
Expenses:
Instruction 30,149,801 498,595 30,648,396
District Administration 1,436,190 30,595 1,466,785
Operations and Management 7,664,015 12,233 7,676,248
Transportation and Housing 1,676,203 (24,432) 1,651,771
40,926,209 516,991 41,443,200
Net Revenue (Expense) (558,262) (506,754) (1,065,016)
Budgeted Allocation of Surplus 150,000 1,045,227 1,195,227
Budgeted Surplus (Deficit) $ (408,262) $ 538,473 $ 130,211
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 29
NOTE 17 INTERNALLY RESTRICTED SURPLUS – OPERATING FUND
Internally Restricted (appropriated) by Board for:
Schools and Department Carry-forwards $ 283,511
Professional Development Obligations 130,805
Employee Recognition Program Reserve
Board’s Emergency Reserve
2016-2017 Preliminary Budget
2016-2017 Amended Budget
Equipment
Health & Safety Services
Maintenance Operations Replacement Reserve
Exempt Compensation Reserve
District Projects
2017-2018 Operations Budget Reserve
94,628
370,000
150,000
167,000
100,000
80,000
155,000
98,916
600,916
225,000
Subtotal Internally Restricted 1,854,860
Unrestricted Operating Surplus (Deficit) -
Total Available for Future Operations $1,854,860
NOTE 18 ECONOMIC DEPENDENCE
The operations of the School District are dependent on continued funding from the Ministry of
Education and various governmental agencies to carry out its programs. These financial statements
have been prepared on a going concern basis.
NOTE 19 RISK MANAGEMENT
The School District has exposure to the following risks from its use of financial instruments: credit
risk, market risk and liquidity risk.
The Board ensures that the School District has identified its risks and ensures that management
monitors and controls them.
a) Credit risk:
Credit risk is the risk of financial loss to an institution if a customer or counterparty to a
financial instrument fails to meet its contractual obligations. Such risks arise principally from
certain financial assets held consisting of cash, amounts receivable and investments.
The School District is exposed to credit risk in the event of non-performance by a borrower.
This risk is mitigated as most amounts receivable are due from the Province and are collectible.
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 30
NOTE 19 RISK MANAGEMENT (Continued)
It is management’s opinion that the School District is not exposed to significant credit risk
associated with its cash deposits and investments as they are placed in recognized British
Columbia institutions and the School District invests solely in term deposits and government
bonds.
b) Market risk:
Market risk is the risk that the fair value or future cash flows of a financial instrument will
fluctuate because of changes in market prices. Market risk is comprised of currency risk and
interest rate risk.
Currency risk is the risk that the fair value or future cash flows of a financial instrument will
fluctuate because of changes in the foreign exchange rates. It is management’s opinion that
the School District is not exposed to significant currency risk, as amounts held and purchases
made in foreign currency are insignificant.
Interest rate risk is the risk that the fair value or future cash flows of a financial instrument
will fluctuate because of changes in the market interest rates. The School District is exposed
to interest rate risk through its investments. It is management’s opinion that the School
District is not exposed to significant interest rate risk as they invest solely in term deposits
and government bonds that have a maturity date of no more than 3 years.
c) Liquidity risk:
Liquidity risk is the risk that the School District will not be able to meet its financial obligations
as they become due.
The School District manages liquidity risk by continually monitoring actual and forecasted cash
flows from operations and anticipated investing activities to ensure, as far as possible, that it will
always have sufficient liquidity to meet its liabilities when due, under both normal and stressed
conditions, without incurring unacceptable losses or risking damage to the School District’s
reputation.
Risk Management and insurance services for all School Districts in British Columbia are provided
by the Risk Management Branch of the Ministry of Finance.
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 31
Schedule 1 (Unaudited)
2016 2015
Operating Special Purpose Capital Actual Actual
Fund Fund Fund
$ $ $ $ $
Accumulated Surplus (Deficit), beginning of year 1,910,854 110,894 16,356,827 18,378,575 18,729,424
Changes for the year
Surplus (Deficit) for the year 620,856 99,473 (802,663) (82,334) (350,849)
Interfund Transfers
Tangible Capital Assets Purchased (572,559) (99,473) 672,032 -
Tangible Capital Assets - Work in Progress (104,291) 104,291 -
Net Changes for the year (55,994) - (26,340) (82,334) (350,849)
Accumulated Surplus (Deficit), end of year - Statement 2 1,854,860 110,894 16,330,487 18,296,241 18,378,575
School District No. 20 (Kootenay-Columbia)Schedule of Changes in Accumulated Surplus (Deficit) by Fund
Year Ended June 30, 2016
Version: 8038-7292-5309
September 19, 2016 15:21 Page 25
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 32
Schedule 2 (Unaudited)
2016 2016 2015
Budget Actual Actual
(Note 16)
$ $ $
Revenues
Provincial Grants
Ministry of Education 34,635,310 35,097,680 34,137,584
Other 92,346 99,618 130,215
Tuition 13,000 13,000 10,620
Other Revenue 216,205 319,689 299,345
Rentals and Leases 86,962 93,046 76,847
Investment Income 60,000 95,858 111,639
Total Revenue 35,103,823 35,718,891 34,766,250
Expenses
Instruction 28,107,558 27,958,943 27,262,734
District Administration 1,466,785 1,375,577 1,426,731
Operations and Maintenance 4,698,957 4,501,888 4,569,595
Transportation and Housing 1,364,574 1,261,627 1,291,692
Total Expense 35,637,874 35,098,035 34,550,752
Operating Surplus (Deficit) for the year (534,051) 620,856 215,498
Budgeted Appropriation (Retirement) of Surplus (Deficit) 1,195,227
Net Transfers (to) from other funds
Tangible Capital Assets Purchased (661,176) (572,559) (890,178)
Tangible Capital Assets - Work in Progress (104,291) (132,811)
Total Net Transfers (661,176) (676,850) (1,022,989)
Total Operating Surplus (Deficit), for the year - (55,994) (807,491)
Operating Surplus (Deficit), beginning of year 1,910,854 2,718,345
Operating Surplus (Deficit), end of year 1,854,860 1,910,854
Operating Surplus (Deficit), end of year
Internally Restricted 1,854,860 1,910,854
Total Operating Surplus (Deficit), end of year 1,854,860 1,910,854
School District No. 20 (Kootenay-Columbia)Schedule of Operating Operations
Year Ended June 30, 2016
Version: 8038-7292-5309
September 19, 2016 15:21 Page 26
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 33
Schedule 2A (Unaudited)
2016 2016 2015
Budget Actual Actual
(Note 16)
$ $ $
Provincial Grants - Ministry of Education
Operating Grant, Ministry of Education 34,335,075 34,730,582 34,328,479
Strike Savings Recovery (1,157,400)
Other Ministry of Education Grants
Labour Settlement Funding 617,301
Pay Equity 248,239 248,239 248,239
Funding for Graduated Adults - - 1,385
Economic Stability Dividend - 27,199
FSA Scoring 7,200 7,200 7,200
Provincial Exam Marking 1,496 1,496 1,496
Carbon Tax Reimbursement 35,000 49,664 58,658
Teacher EHB Plan - - 27,226
Training Access Career - - 5,000
Curriculum Implementation 8,300 8,300 -
Shoulder Tapping Grant - 25,000 -
Total Provincial Grants - Ministry of Education 34,635,310 35,097,680 34,137,584
Provincial Grants - Other 92,346 99,618 130,215
Tuition
Offshore Tuition Fees 13,000 13,000 10,620
Total Tuition 13,000 13,000 10,620
Other Revenues
Other School District/Education Authorities 65,350 61,967 62,331
Miscellaneous
KCTU (Pro D) 8,000 8,000 8,000
Bussing Fees - 7,700 2,800
Career Ed Society (SSA) 20,000 20,000 25,000
Cultural Arts 22,153 22,153 21,338
Playground Project Donations 82,859 127,282 -
Other donations and grants 6,643 52,046 -
Miscellaneous 11,200 20,541 179,876
Total Other Revenue 216,205 319,689 299,345
Rentals and Leases 86,962 93,046 76,847
Investment Income 60,000 95,858 111,639
Total Operating Revenue 35,103,823 35,718,891 34,766,250
School District No. 20 (Kootenay-Columbia)Schedule of Operating Revenue by Source
Year Ended June 30, 2016
Version: 8038-7292-5309
September 19, 2016 15:21 Page 27
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 34
Schedule 2B (Unaudited)
2016 2016 2015
Budget Actual Actual
(Note 16)
$ $ $
Salaries
Teachers 15,575,939 15,589,666 14,988,032
Principals and Vice Principals 1,695,537 1,692,360 1,650,227
Educational Assistants 1,726,235 1,634,960 1,862,326
Support Staff 3,693,427 3,483,531 3,677,098
Other Professionals 1,006,846 1,077,411 1,057,946
Substitutes 1,455,000 1,483,529 1,357,086
Total Salaries 25,152,984 24,961,457 24,592,715
Employee Benefits 6,293,206 6,352,288 6,113,089
Total Salaries and Benefits 31,446,190 31,313,745 30,705,804
Services and Supplies
Services 702,432 590,436 700,396
Student Transportation 111,100 88,285 84,990
Professional Development and Travel 646,416 568,952 531,005
Rentals and Leases 69,660 73,579 65,185
Dues and Fees 41,275 40,678 39,924
Insurance 137,900 128,297 122,244
Supplies 1,428,583 1,387,817 1,382,838
Utilities 928,862 810,292 918,366
Next Generation Network 125,456 95,954 -
Total Services and Supplies 4,191,684 3,784,290 3,844,948
Total Operating Expense 35,637,874 35,098,035 34,550,752
School District No. 20 (Kootenay-Columbia)
Year Ended June 30, 2016
Schedule of Operating Expense by Object
Version: 8038-7292-5309
September 19, 2016 15:21 Page 28
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 35
Schedule 2C (Unaudited)School District No. 20 (Kootenay-Columbia)Operating Expense by Function, Program and Object
Principals and Educational Support Other
Teachers Vice Principals Assistants Staff Professionals Substitutes Total
Salaries Salaries Salaries Salaries Salaries Salaries Salaries
$ $ $ $ $ $ $
1 Instruction
1.02 Regular Instruction 12,925,316 139,174 372,752 120,456 977,742 14,535,440
1.03 Career Programs 49,587 6,802 56,389
1.07 Library Services 329,695 115,630 18,302 463,627
1.08 Counselling 417,691 16,599 434,290
1.10 Special Education 1,867,377 143,705 1,444,832 163,667 3,619,581
1.30 English Language Learning -
1.31 Aboriginal Education 190,128 11,784 11,912 213,824
1.41 School Administration 1,392,882 235,786 19,380 1,648,048
1.61 Continuing Education -
1.64 Other -
Total Function 1 15,589,666 1,692,360 1,634,960 724,168 132,240 1,197,805 20,971,199
4 District Administration
4.11 Educational Administration 44,198 233,007 277,205
4.40 School District Governance 100,911 100,911
4.41 Business Administration 101,244 360,190 5,377 466,811
Total Function 4 - - - 145,442 694,108 5,377 844,927
5 Operations and Maintenance
5.41 Operations and Maintenance Administration 42,048 166,428 208,476
5.50 Maintenance Operations 1,820,139 212,415 2,032,554
5.52 Maintenance of Grounds 131,527 131,527
5.56 Utilities -
Total Function 5 - - - 1,993,714 166,428 212,415 2,372,557
7 Transportation and Housing
7.41 Transportation and Housing Administration 43,752 84,635 128,387
7.70 Student Transportation 576,455 67,932 644,387
Total Function 7 - - - 620,207 84,635 67,932 772,774
9 Debt Services
Total Function 9 - - - - - - -
Total Functions 1 - 9 15,589,666 1,692,360 1,634,960 3,483,531 1,077,411 1,483,529 24,961,457
Year Ended June 30, 2016
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Schedule 2C (Unaudited)School District No. 20 (Kootenay-Columbia)Operating Expense by Function, Program and Object
1 Instruction
1.02 Regular Instruction
1.03 Career Programs
1.07 Library Services
1.08 Counselling
1.10 Special Education
1.30 English Language Learning
1.31 Aboriginal Education
1.41 School Administration
1.61 Continuing Education
1.64 Other
Total Function 1
4 District Administration
4.11 Educational Administration
4.40 School District Governance
4.41 Business Administration
Total Function 4
5 Operations and Maintenance
5.41 Operations and Maintenance Administration
5.50 Maintenance Operations
5.52 Maintenance of Grounds
5.56 Utilities
Total Function 5
7 Transportation and Housing
7.41 Transportation and Housing Administration
7.70 Student Transportation
Total Function 7
9 Debt Services
Total Function 9
Total Functions 1 - 9
Year Ended June 30, 2016
2016 2016 2015
Total Employee Total Salaries Services and Actual Budget Actual
Salaries Benefits and Benefits Supplies (Note 16)
$ $ $ $ $ $ $
14,535,440 3,839,260 18,374,700 1,080,788 19,455,488 20,419,351 18,423,939
56,389 12,281 68,670 85,387 154,057 108,681 162,454
463,627 117,227 580,854 25,111 605,965 578,817 602,640
434,290 105,952 540,242 1,628 541,870 517,304 591,979
3,619,581 924,133 4,543,714 128,191 4,671,905 4,028,005 4,972,817
- - - 4,000 3,264
213,824 55,150 268,974 67,479 336,453 375,230 365,026
1,648,048 395,711 2,043,759 83,242 2,127,001 2,006,873 2,078,467
- - 7,395 7,395 2,776 4,724
- - 58,809 58,809 66,521 57,424
20,971,199 5,449,714 26,420,913 1,538,030 27,958,943 28,107,558 27,262,734
277,205 69,127 346,332 119,862 466,194 465,467 431,591
100,911 1,626 102,537 70,320 172,857 181,860 178,216
466,811 112,528 579,339 157,187 736,526 819,458 816,924
844,927 183,281 1,028,208 347,369 1,375,577 1,466,785 1,426,731
208,476 44,236 252,712 117,831 370,543 421,120 315,762
2,032,554 455,799 2,488,353 490,198 2,978,551 3,088,000 3,101,953
131,527 34,178 165,705 80,843 246,548 260,975 233,514
- - 906,246 906,246 928,862 918,366
2,372,557 534,213 2,906,770 1,595,118 4,501,888 4,698,957 4,569,595
128,387 31,612 159,999 2,476 162,475 153,740 157,976
644,387 153,468 797,855 301,297 1,099,152 1,210,834 1,133,716
772,774 185,080 957,854 303,773 1,261,627 1,364,574 1,291,692
- - - - - - -
24,961,457 6,352,288 31,313,745 3,784,290 35,098,035 35,637,874 34,550,752
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Schedule 3 (Unaudited)
2016 2016 2015
Budget Actual Actual
(Note 16)
$ $ $
Revenues
Provincial Grants
Ministry of Education 1,895,708 1,825,127 1,754,251
Other Revenue 849,475 1,038,547 934,003
Investment Income 6,025 8,403 7,801
District Entered 38,981 58,499
Total Revenue 2,751,208 2,911,058 2,754,554
Expenses
Instruction 2,540,838 2,673,688 2,539,152
Operations and Maintenance 106,358 137,897 75,087
Total Expense 2,647,196 2,811,585 2,614,239
Special Purpose Surplus (Deficit) for the year 104,012 99,473 140,315
Net Transfers (to) from other funds
Tangible Capital Assets Purchased (104,012) (99,473) (140,315)
Total Net Transfers (104,012) (99,473) (140,315)
Total Special Purpose Surplus (Deficit) for the year - - -
Special Purpose Surplus (Deficit), beginning of year 110,894 110,894
Special Purpose Surplus (Deficit), end of year 110,894 110,894
Special Purpose Surplus (Deficit), end of year
Endowment Contributions 110,894 110,894
Total Special Purpose Surplus (Deficit), end of year 110,894 110,894
School District No. 20 (Kootenay-Columbia)
Year Ended June 30, 2016
Schedule of Special Purpose Operations
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Schedule 3A (Unaudited)School District No. 20 (Kootenay-Columbia)Changes in Special Purpose Funds and Expense by Object
Annual Learning Special Scholarships School Ready,
Facility Improvement Education and Generated Strong Set, Community-
Grant Fund Equipment Bursaries Funds Start Learn OLEP LINK
$ $ $ $ $ $ $ $ $
Deferred Revenue, beginning of year
District Entered - - 4,049 145,872 728,841 13,826 7,874 39,116 44,631
Deferred Revenue, beginning of year, as restated - - 4,049 145,872 728,841 13,826 7,874 39,116 44,631
Add: Restricted Grants
Provincial Grants - Ministry of Education 210,370 725,748 1,153 128,000 14,700 81,562 659,582
Other 27,000 963,554
Investment Income 5,770 2,633
Donations 100 36,625
237,370 725,748 1,153 5,870 1,002,812 128,000 14,700 81,562 659,582
Less: Allocated to Revenue 237,370 725,748 - 14,872 1,044,059 133,638 13,560 104,406 637,405
Deferred Revenue, end of year - - 5,202 136,870 687,594 8,188 9,014 16,272 66,808
Revenues
Provincial Grants - Ministry of Education 210,370 725,748 133,638 13,560 104,406 637,405
Other Revenue 27,000 1,011,547
Investment Income 5,770 2,633
Donations 9,102 29,879
237,370 725,748 - 14,872 1,044,059 133,638 13,560 104,406 637,405
Expenses
Salaries
Teachers 463,319 23,249 135,289
Principals and Vice Principals 20,737
Educational Assistants 116,630 189,277
Support Staff 42,014
- 579,949 - - - - - 23,249 387,317
Employee Benefits 145,799 4,563 99,645
Services and Supplies 137,897 1,014,180 133,638 13,560 76,594 150,443
Scholarships 14,872 29,879
137,897 725,748 - 14,872 1,044,059 133,638 13,560 104,406 637,405
Net Revenue (Expense) before Interfund Transfers 99,473 - - - - - - - -
Interfund Transfers
Tangible Capital Assets Purchased (99,473)
(99,473) - - - - - - - -
Net Revenue (Expense) - - - - - - - - -
Year Ended June 30, 2016
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Schedule 3A (Unaudited)School District No. 20 (Kootenay-Columbia)Changes in Special Purpose Funds and Expense by Object
Deferred Revenue, beginning of year
District Entered
Deferred Revenue, beginning of year, as restated
Add: Restricted Grants
Provincial Grants - Ministry of Education
Other
Investment Income
Donations
Less: Allocated to Revenue
Deferred Revenue, end of year
Revenues
Provincial Grants - Ministry of Education
Other Revenue
Investment Income
Donations
Expenses
Salaries
Teachers
Principals and Vice Principals
Educational Assistants
Support Staff
Employee Benefits
Services and Supplies
Scholarships
Net Revenue (Expense) before Interfund Transfers
Interfund Transfers
Tangible Capital Assets Purchased
Net Revenue (Expense)
Year Ended June 30, 2016
Service
Delivery
Transformation TOTAL
$ $
-
25,000 1,009,209
25,000 1,009,209
1,821,115
990,554
8,403
36,725
- 2,856,797
- 2,911,058
25,000 954,948
1,825,127
1,038,547
8,403
38,981
- 2,911,058
621,857
20,737
305,907
42,014
- 990,515
250,007
1,526,312
44,751
- 2,811,585
- 99,473
(99,473)
- (99,473)
- -
Year Ended June 30, 2016
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Schedule 4 (Unaudited)
2016 2015
Budget Invested in Tangible Local Fund Actual
(Note 16) Capital Assets Capital Balance
$ $ $ $ $
Revenues
Provincial Grants
Investment Income 16,228 12,347 12,347 17,107
Amortization of Deferred Capital Revenue 2,506,925 2,506,925 2,506,925 2,529,537
Total Revenue 2,523,153 2,506,925 12,347 2,519,272 2,546,644
Expenses
Operations and Maintenance (24,247) (24,247)
Amortization of Tangible Capital Assets
Operations and Maintenance 2,870,933 3,033,205 3,033,205 2,924,902
Transportation and Housing 287,197 312,977 312,977 328,404
Total Expense 3,158,130 3,346,182 (24,247) 3,321,935 3,253,306
Capital Surplus (Deficit) for the year (634,977) (839,257) 36,594 (802,663) (706,662)
Net Transfers (to) from other funds
Tangible Capital Assets Purchased 765,188 672,032 672,032 1,030,493
Tangible Capital Assets - Work in Progress 104,291 104,291 132,811
Total Net Transfers 765,188 776,323 - 776,323 1,163,304
Total Capital Surplus (Deficit) for the year 130,211 (62,934) 36,594 (26,340) 456,642
Capital Surplus (Deficit), beginning of year 15,700,780 656,047 16,356,827 15,900,185
Capital Surplus (Deficit), end of year 15,637,846 692,641 16,330,487 16,356,827
2016 Actual
School District No. 20 (Kootenay-Columbia)Schedule of Capital Operations
Year Ended June 30, 2016
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Schedule 4A (Unaudited)
Furniture and Computer Computer
Sites Buildings Equipment Vehicles Software Hardware Total
$ $ $ $ $ $ $
Cost, beginning of year 3,187,552 122,869,659 1,267,243 3,129,766 49,869 1,457,462 131,961,551
Changes for the Year
Increase:
Purchases from:
Deferred Capital Revenue - Bylaw 1,344,112 134,935 1,479,047
Operating Fund 179,239 115,790 98,835 8,567 170,128 572,559
Special Purpose Funds 99,473 99,473
Transferred from Work in Progress 223,123 223,123
- 1,845,947 115,790 233,770 8,567 170,128 2,374,202
Decrease:
Disposed of 194,864 194,864
Deemed Disposals 33,620 463,904 236,587 734,111
- 194,864 33,620 463,904 - 236,587 928,975
Cost, end of year 3,187,552 124,520,742 1,349,413 2,899,632 58,436 1,391,003 133,406,778
Work in Progress, end of year 232,100 232,100
Cost and Work in Progress, end of year 3,187,552 124,752,842 1,349,413 2,899,632 58,436 1,391,003 133,638,878
Accumulated Amortization, beginning of year 54,651,871 480,825 1,261,959 21,179 469,845 56,885,679
Changes for the Year
Increase: Amortization for the Year 2,605,015 126,723 312,977 9,974 291,493 3,346,182
Decrease:
Disposed of 194,864 194,864
Deemed Disposals 33,620 463,904 236,587 734,111
194,864 33,620 463,904 - 236,587 928,975
Accumulated Amortization, end of year 57,062,022 573,928 1,111,032 31,153 524,751 59,302,886
Tangible Capital Assets - Net 3,187,552 67,690,820 775,485 1,788,600 27,283 866,252 74,335,992
School District No. 20 (Kootenay-Columbia)Tangible Capital Assets
Year Ended June 30, 2016
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Schedule 4B (Unaudited)
Furniture and Computer Computer
Buildings Equipment Software Hardware Total
$ $ $ $ $
Work in Progress, beginning of year 223,407 223,407
Changes for the Year
Increase:
Deferred Capital Revenue - Bylaw 127,525 127,525
Operating Fund 104,291 104,291
231,816 - - - 231,816
Decrease:
Transferred to Tangible Capital Assets 223,123 223,123
223,123 - - - 223,123
Net Changes for the Year 8,693 - - - 8,693
Work in Progress, end of year 232,100 - - - 232,100
School District No. 20 (Kootenay-Columbia)Tangible Capital Assets - Work in Progress
Year Ended June 30, 2016
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Schedule 4C (Unaudited)
Bylaw Other Other Total
Capital Provincial Capital Capital
$ $ $ $
Deferred Capital Revenue, beginning of year 57,218,562 2,323,897 59,542,459
Changes for the Year
Increase:
Transferred from Deferred Revenue - Capital Additions 1,479,047 1,479,047
Transferred from Work in Progress 55,756 55,756
1,534,803 - - 1,534,803
Decrease:
Amortization of Deferred Capital Revenue 2,409,082 97,843 2,506,925
2,409,082 97,843 - 2,506,925
Net Changes for the Year (874,279) (97,843) - (972,122)
Deferred Capital Revenue, end of year 56,344,283 2,226,054 - 58,570,337
Work in Progress, beginning of year 56,040 56,040
Changes for the Year
Increase
Transferred from Deferred Revenue - Work in Progress 127,525 127,525
127,525 - - 127,525
Decrease
Transferred to Deferred Capital Revenue 55,756 55,756
55,756 - - 55,756
Net Changes for the Year 71,769 - - 71,769
Work in Progress, end of year 127,809 - - 127,809
Total Deferred Capital Revenue, end of year 56,472,092 2,226,054 - 58,698,146
School District No. 20 (Kootenay-Columbia)Deferred Capital Revenue
Year Ended June 30, 2016
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Schedule 4D (Unaudited)
MEd Other
Bylaw Restricted Provincial Land Other
Capital Capital Capital Capital Capital Total
$ $ $ $ $ $
Balance, beginning of year 21,348 391,070 412,418
Changes for the Year
Increase:
Provincial Grants - Ministry of Education 1,585,224 1,585,224
Investment Income 4,211 4,211
MEd Restricted Portion of Proceeds on Disposal 1 1
1,585,224 4,212 - - - 1,589,436
Decrease:
Transferred to DCR - Capital Additions 1,479,047 1,479,047
Transferred to DCR - Work in Progress 127,525 127,525
1,606,572 - - - - 1,606,572
Net Changes for the Year (21,348) 4,212 - - - (17,136)
Balance, end of year - 395,282 - - - 395,282
School District No. 20 (Kootenay-Columbia)Changes in Unspent Deferred Capital Revenue
Year Ended June 30, 2016
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Ministry of Education - Capital Division Submission Date (yyyy-mm-dd) 30/09/2016
School Enhancement Program (SEP) - 2017/18 Call for Projects
Name Phone Email
Primary Contact 2503658331
Is it Completed? Date Completed (mm-yyyy) Date Updated (mm-yyyy)
Long Range Facility Plan No
SCHOOL DISTRICT FACILITY INFORMATION PROJECT SCHEDULE PROJECT COST SUPPLEMENTAL INFORMATION
SD # SD NameProject
PriorityLong Range Facility Plan
Is this a
Grouped
Project?
Group
Project Identifier
Facility
NameCommunity
Project
Type
Primary
Driver
Phase 2 of
a project
from
16/17
Project
Description
Project
Benefits
Current Annual
Operational/Maintenance
Costs
Estimated Annual
Operational/Maintenance
Costs
Estimated
Annual
Savings ($)
Savings Rationale
Start
Date
(mm-yyyy)
End
Date
(mm-yyyy)
Current Project
Phase
School
Enhancement
Funding
SD
Contribution
SD Contribution
Funding Source
Total
Project
Cost
IF PHASED
PROJECT: Total
Cost
(2017/18)
IF PHASED
PROJECT: Total
Cost
(2018/19)
VFA
Requirement
VFA
Priority
VFA
1-page
report
attached
Current
Consultant
Report
20 Kootenay-Columbia 1 Over 20 Years No N/A Twin Rivers Elementary Castlegar Heating and Ventilation Upgrades Safety No
Replacement of 2 low efficiency Rendmax boilers with
high efficiency condensing boilers as well as an upgrade
to the DDC.
These boilers are past useful life
and we are having weekly
failures. We have had to bypas
several functions just to keep
them going and are having
difficulty finding parts for them.
Again this is a safety issue as
we are not able to consistently
supply reliable heating to this
building. We will have
operational savings as well as
energy savings with a 20%
reduction in CO2 emissions.
$32,675.76 $16,380.00 $ 16,295.76
Reduction of
maintenance time to
ensure boilers are
running during
cooling season and
reduced cost of
emergency repairs.
We will also have an
operational savings
based on a reduction
in gas usage because
the newer boilers will
be much for efficient.
May-17 Oct-17 Concept 515,900$ ######### No Yes
20 Kootenay-Columbia 2 Over 20 Years No N/A Kinnaird Elementary Castlegar Heating and Ventilation Upgrades Safety No
Replacement of single current low efficiency boiler with 2
new high efficiency boilers. A recommissioning and
rebalancing of the entire system to find efficiencis is also
included.
We currently have only one
boiler that is past its expected
life. The upgrade will improve
system reliability as well as
reduce operational costs and
reduce carbon emissions. (11
tonnes/year and 22% reduction!)
Having only one boiler that is
past its expected life is a big
safety concern when needing to
provide reliable heating.
$21,812.44 $13,750.00 $ 8,062.44
Reduction of
maintenance time to
ensure boilers are
running during
cooling season and
reduced cost of
emergency repairs.
We will also have an
operational savings
based on a reduction
in gas usage because
the newer boilers will
be much for efficient.
May-17 Oct-17 Concept 378,807$ ######### No No Yes
20 Kootenay-Columbia 3 Over 20 Years Yes A Twin Rivers Elementary Castlegar Heating and Ventilation Upgrades Safety NoPhase 1-Engineering for HVAC upgrade and pre-
purchase of boilers for 3 Castlegar boiler upgrades
Completion of the engineering
and pre purchaseing of boilers
for 3 mechanical upgrades that
are needed to provide
operational safety for two of our
elementary schools and one
hich school all located in the
Castlegar area. Tendering the 3
jobs together will give us
purchasing power both on the
pre-purchasing side as well as
the boiler installation side.
N/A #VALUE! N/A May-17 Sep-17 Concept 148,000$ ######### 148,000$ 367,900$ No No Yes
B Kinnaird Elementary Castlegar Heating and Ventilation Upgrades Safety NoPhase 1-Engineering for HVAC upgrade and pre-
purchase of boilers for 3 Castlegar boiler upgrades
Completion of the engineering
and pre purchaseing of boilers
for 3 mechanical upgrades that
are needed to provide
operational safety for two of our
elementary schools and one
hich school all located in the
Castlegar area. Tendering the 3
jobs together will give us
purchasing power both on the
pre-purchasing side as well as
the boiler installation side.
N/A #VALUE! N/A May-17 Sep-17 Concept 132,000$ ######### 132,000$ 246,807$ No No Yes
C Stanley Humphries Secondary Castlegar Heating and Ventilation Upgrades Safety NoPhase 1-Engineering for HVAC upgrade and pre-
purchase of boilers for 3 Castlegar boiler upgrades
Completion of the engineering
and pre purchaseing of boilers
for 3 mechanical upgrades that
are needed to provide
operational safety for two of our
elementary schools and one
hich school all located in the
Castlegar area. Tendering the 3
jobs together will give us
purchasing power both on the
pre-purchasing side as well as
the boiler installation side.
N/A #VALUE! N/A May-17 Sep-17 Concept 254,000$ ######### 254,000$ 593,000$ Yes Yes Yes
20 Kootenay-Columbia 4 Over 20 Years No N/A Webster Elementary Warfield Window Upgrade Safety No Replacement of old 1 pane windows
Address safety concerns since
windows are not very secure,
remove asbestos panelling
surrounding windows and get
energy efficient windows to
improve learning environment
$58,792.00 $50,500.00 $ 8,292.00
Reduction in repair as
well as improved
energy efficiency with
newer windows as
several of the
windows are single
pane.
Jul-17 Sep-17 Concept 634,452$ ######### Yes Long term Yes Yes
20 Kootenay-Columbia 5 Over 20 Years No N/A Stanley Humphries Secondary Castlegar Heating and Ventilation Upgrades Safety NoBoiler plant upgrade with 2 new high efficiency boilers
and a DDC upgreade
The boiler plant is beyond its
expected useful service life and
a boiler upgrade will provide
huge operational savings as well
as a reduction in CO2
emmisions of 19% per year.
$84,702.50 $61,530.00 $ 23,172.50
Reduction of
maintenance time to
ensure boilers are
running during
cooling season and
reduced cost of
emergency repairs.
We will also have an
operational savings
based on a reduction
in gas usage because
the newer boilers will
be much for efficient.
May-17 Sep-17 Concept 847,000$ ######### Yes Long term Yes Yes
$ - -$
$ - -$
$ - -$
$ - -$
$ - -$
$ - -$
$ - -$
$ - -$
$ - -$
$ - -$
$ - -$
$ - -$
$ - -$
Total #VALUE! 2,910,159.46$ -$ ######### 534,000.00$ 1,207,707.00$
[email protected] Simm
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 46
Ministry of Education - Capital Division Submission Date (yyyy-mm-dd) 30/09/2016
School Bus Replacement Program - 2017/18 Call for Proposals
Name Phone
Primary Contact
CURRENT BUS INFORMATION MINISTRY
SD # SD Name
Fleet
(Unit) # VIN Kilometers
Model
Year
Current
Bus Type
Annual
Maintenance Cost
New or Replacement
Bus
New/Replacem
ent
Bus Type
New/Replace Wheelchair
Spaces Issue Description
Inspection
Reports
New
Route
Meets
Conditions
20 Kootenay-Columbia 5200 4DRBUAAN65B985683 267138 2005 C (70-75) $ 2,800.00 Replacement C 76 0 YES NO YES
20 Kootenay-Columbia 5201 4DRBUAAN45B985682 209101 2005 C (70-75) $ 2,300.00 Replacement C 76 0 YES NO YES
20 Kootenay-Columbia 5202 4DRBUAAN85B985684 254985 2005 C (70-75) $ 5,100.00 Replacement C 76 0 YES NO YES
20 Kootenay-Columbia 6200 4DRBUAAN06B247993 197543 2006 C (70-75) $ 1,100.00 Replacement C 76 0purchased/received in 2005 - 12 years old - lots of
rust and expensive to maintainYES NO NO
20 Kootenay-Columbia 6201 4DRBUAAN26B247994 222696 2006 C (70-75) $ 2,300.00 Replacement C 76 0purchased/received in 2005 - 12 years old - lots of
rust and expensive to maintainYES NO NO
$ - NO
$ - NO
$ - NO
$ - NO
$ - NO
13,600.00$
Lisa Phillips 250-365-8331
SCHOOL DISTRICT NEW/REPLACMENT BUS INFORMATION DOCUMENTATION
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 47
Ministry of Education - Capital Division Submission Date (yyyy-mm-dd) 30/09/2016
Carbon Neutral Capital Program (CNCP) - 2017/18 Call for Projects
Name Phone Email
Primary Contact 2503658331
Is it Completed? Date Completed (mm-yyyy) Date Updated (mm-yyyy)
Long Range Facility Plan No
SCHOOL DISTRICT PROJECT IDENTIFICATION PROJECT COST PROJECT SCHEDULE ENERGY COST SAVINGS ENERGY AND EMISSION REDUCTIONS SUPPLEMENTAL INFORMATION
SD# SD Name Long Range Facility PlanProject
Priority
Facility
Name
Project
Type
Project
Description
Project
Benefits
CNCP
Funding
SD
ContributionOther Funding
Total
Project
Cost
Start
Date
(month-
year)
End
Date
(month-
year)
Current
Phase
Annual
Fuel
Cost
Savings
Annual
Electricity
Cost
Savings
Total
Cost
Savings
2016
Smart Tool
Emissions
(TCO2e)
Fuel
Type
Annual
Fuel Usage
Reduction
(GJ)
Annual
Avoided
Emissions
(TCO2e)
Electricity
Supplier
Annual
Electricity Usage
Reduction
(kWh)
Annual
Avoided
Emissions
(TCO2e)
Total Annual
Avoided
Emissions
(TCO2e)
Annual
Emissions
Reduction
from 2016
Annual
Avoided
Carbon
Offsets
Payback
Period
(years)
Energy
Study
Attached
Energy
Study
(yyyy-mm-dd)
Mechanical
Study
Attached
Mechanical
Study
(yyyy-mm-dd)
VFA
Requirement
VFA
Priority
VFA
1-page
report
attached
Technology
Industry
Proven
Technology
Previously
Used by SD
20 Kootenay-Columbia Over 20 Years 1 Twin Rivers Elementary Boiler
Replacement of 2 low
efficiency Rendmax boilers
with high efficiency condensing
boilers as well as an upgrade
to the DDC.
These boilers are past useful
life and we are having weekly
failures. We have had to
bypas several functions just to
keep them going and are
having difficulty finding parts
for them. Again this is a safety
issue as we are not able to
consistently supply reliable
heating to this building. We
will have operational savings
as well as energy savings with
a 20% reduction in CO2
emissions!!
515,900$ Fortis rebate TBD 515,900$ May-17 Sep-17 Concept 2,500$ 2,500$ 63.72 07. Natural Gas 250 12 09. FortisBC - 12 20% 311$ 184 Yes 08/04/2016 Yes 08/04/2016 No No Yes Yes
20 Kootenay-Columbia Over 20 Years 2 Kinnaird Elementary Boiler
Replacement of single current
low efficiency boiler with 2 new
high efficiency boilers. A
recommissioning and
rebalancing of the entire
system to find efficiencis is
also included.
We currently have only one
boiler that is past its expected
life. The upgrade will improve
system reliability as well as
reduce operational costs and
reduce carbon emissions. (11
tonnes/year and 22%
reduction!)Having only one
boiler that is past its expected
life is a big safety concern
when needing to provide
reliable heating.
378,807$ 11,880$ 390,687$ May-17 Sep-17 Concept 2,150$ 2,150$ 49.7 07. Natural Gas 215 11 09. FortisBC - 11 22% 267$ 162 Yes 05/04/2016 Yes 05/04/2016 No No Yes Yes
20 Kootenay-Columbia Over 20 Years 3 Stanley Humphries Secondary Boiler
Boiler plant upgrade with 2 new
high efficiency boilers and a
DDC upgreade
05/04/2016 847,000$ Fortis rebate TBD 847,000$ May-17 Sep-17 Concept 11,240$ 11,240$ 289 07. Natural Gas 1124 56 09. FortisBC - 56 19% 1,398$ 67 Yes 05/04/2016 Yes 05/04/2016 Yes Long Term Yes Yes Yes
Total 1,741,707$ -$ 11,880$ 1,753,587$ 15,890$ 402 1,589 79 - - 79 20% 1,976$
Heather Simm [email protected]
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 48
Ministry of Education - Capital Division Submission Date (yyyy-mm-dd) 30/09/2016
SCHOOL REPLACEMENT Projects - 2017/18 Call for Projects (Five-Year Capital Plan Submission)
Name Phone
Primary Contact
Is it Completed? Date Completed (mm-yyyy) Date Updated (mm-yyyy)
Long Range Facility Plan No
PROJECT INFORMATION PROJECT FUNDING
SD # SD Name
Project
Priority
Facility
Name
Long Range Facility
Plan Project Code
Project
Description
Supporting
Documents
Previously
supported by
MEd (No PA) 2017/18 2018/19 2019/20 2020/21 2021/22 Total
20 Kootenay-Columbia 1 Glenmerry Elementary Over 20 Years REPL Replacement of only elementary school in Trail PRFS No -$ 7,052,000$ 7,052,000$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
REPL -$
Total -$ 7,052,000$ -$ -$ -$ 7,052,000$
SCHOOL DISTRICT
Heather Simm 250-365-8331
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 49
B r i e f i n g N o t e
to: Board of Education from: Bill Ford, Superintendent date: September 14, 2016 re: Rossland Summit School Configuration
Background
Rossland Summit School (RSS) was reconfigured to a K-9 school, effective the 2013-14 school year. Students in grades 10-12 who lived in the Rossland catchment area were assigned to JL Crowe Secondary (JLC). The approval process for transfer requests is governed by legislation, and ultimately depends on the determination of space.
Transfer requests from RSS to JLC for students entering grades 8 and 9 have been steady since the reconfiguration, and in some years, considerable. Please see the following table:
Year Grade Number of Requests % of Grade
2013/14 8 5 (of 34) 15%
9 15 (of 42) 36%
2014/15 8 17 (of 42) 40%
9 23 (of 23) 100%
2015/16 8 8 (of 34) 24%
9 6 (of 24) 25%
2016/17
8 9 (of 44) 20%
9 15 (of 15 English;
12 LFI remain enrolled ) 100%
The themes in terms of reasons for transfer requests are:
social
academic program opportunities
extra-curricular opportunities
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 50
Challenges and Benefits
Challenges Benefits
RSS
Reduced numbers per cohort. This has meant changing grade configurations, changing teacher assignments, and changing programming. Predictability and sustainability has been challenging.
Smaller, more intimate cohort groupings.
For families wanting their child to be at RSS for grade 9, there has been uncertainty each year about whether or not a grade 9 program would exist.
Connectedness to the school and the students’ home community.
Student leadership opportunities.
The migration out has meant that teachers have had to work collaboratively and creatively as a result of configurations and programming challenges.
RSS and JLC Staffing implications during the spring have included constant analysis and a reactive approach. As staffing reductions have been required at one site, staffing increases have been required at another. Other areas of staffing beyond teachers that have been affected include custodial, clerical and support staff.
District Work load impacts include the transfer approval process, building timetables at both schools, and staffing.
Considerations If RSS were to reconfigure to a K-7 or K-8 school, consideration of the following (not inclusive) is needed:
impact on bussing
impact on space at Crowe
Impact on bussing Currently, there are 110 students riding our buses from Rossland to Crowe. Next year, if the school was to be reconfigured to K-7, and current ridership numbers stayed the same, there would be about 160 riders. The three buses currently running from Rossland to Crowe hold between 50-55 students each. Assuming all of the students choose to go to Crowe post-reconfiguration and ride our buses, bussing numbers would be tight next year and would not fit given current runs in future years.
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 51
Impact on space at JLC JLC’s functional capacity = 825 student headcount. Using student headcount, please note the following table:
Headcount Projection at JLC w/RSS grade 8 and 9 students (inc LFI students)
year Grade 8 Grade 9 Grade 10 Grade 11 Grade 12 Total HC w/RSS
students
% of Functional Capacity
2016-17 127 140 172 169 189 797 97%
2017-18 164* 162 153 176 169 824 100%
2018-19 183* 164 162 153 176 838 102%
2019-20 205* 183 164 162 153 867 105%
2020-21 185* 205 183 164 162 899 110%
2021-22 202* 185 205 183 164 939 114%
*= St Mike’s students included
Headcount Projection at JLC w/RSS grade 9 students (inc LFI students)
year Grade 8 Grade 9 Grade 10 Grade 11 Grade 12 Total HC w/RSS
students
% of Functional Capacity
2016-17 127 140 172 169 189 797 97%
2017-18 118* 162 153 176 169 778 94%
2018-19 130* 164 162 153 176 785 95%
2019-20 164* 183 164 162 153 826 100%
2020-21 138* 205 183 164 162 852 103%
2021-22 165* 185 205 183 164 902 109%
*= St Mike’s students included
Headcount Projection at JLC (inc LFI program students)
year Grade 8 Grade 9 Grade 10 Grade 11 Grade 12 Total HC students
% of Functional Capacity
2016-17 127 140 172 169 189 797 97%
2017-18 118* 127 153 176 169 743 90%
2018-19 130* 118 162 153 176 739 90%
2019-20 164* 130 164 162 153 773 94%
2020-21 138* 164 183 164 162 811 98%
2021-22 165* 138 205 183 164 855 104%
*= St Mike’s students included
Recommendation
That the Board of Education continue to support the current K-9 configuration at RSS and the current District transfer
process.
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 52
B r i e f i n g N o t e
to: Board of Education from: Bill Ford, Superintendent date: September 21, 2016 re: Early French Immersion program
Motion That the Board approved the Early French Immersion Program in Castlegar. Program Update The Early French Immersion Program continues to operate as a pilot program. In its second year of operation, the program continues to provide an excellent language opportunity to students of families who are looking for such an experience for their child. The program continues to be well-subscribed; both classes (grade 1 and Kindergarten) are full, and there is a wait list for the Kindergarten program. Anecdotal comments from parents with students in the program have been overwhelmingly positive. Approving the program would:
Provide certainty to those families with students currently enrolled.
Perhaps become a more viable option for families. We have heard of some families not seeking
enrolment in the program because they weren’t sure that it was going to continue.
Considerations with regard to the program include:
Potential challenges with regard to hiring teachers.
The program will continue to move forward one grade at a time. When the lead Early Immersion
class enters grade 6, there would be no Late Immersion intake that year. We will eventually have
a K-12 French Immersion program in our school district.
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 53
School District No. 20 (Kootenay-Columbia)
2001 Third Avenue, Trail, BC V1R 1R6 Tel: (250) 368-6434 Fax: (250) 364-2470
Supporting the journey of all learners
September 19, 2016 Christina Zacharuk Interim President and CEO Public Sector Employers’ Council Secretariat Suite 201, 880 Douglas Street Victoria, BC V8W 2B7 Dear Ms. Zacharuk: Please find attached the required Public Sector Executive Compensation Disclosure Report for fiscal 2015-2016 (year ending June 30, 2016) for School District No. 20 (Kootenay-Columbia). This letter confirms that the Board of Education of School District No. 20 (Kootenay-Columbia) is aware of the total compensation paid to executive staff during the 2015-2016 fiscal year and further, that we verify the amount of compensation paid was within the compensation plan as approved by the Board and as reported in the Summary Compensation Table. Sincerely,
Teri Ferworn Chairperson, Board of Education pc: Trustees
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 54
School District No. 20 (Kootenay-Columbia) Public Sector Executive Compensation Report
September, 2016
The Public Sector Employers Act (PSEA) requires public sector organizations to disclose the major elements of executive compensation. This includes base salary, benefits (including taxable benefits), employer pension contributions, and performance payments. The enhanced disclosure requirements apply to chief executive officers and the next four highest ranking executives where these positions hold an annual base salary of $125,000 or more. The Board of Education is required to submit and post such a disclosure report. At the current time the only executive or exempt base salaries above the threshold of $125,000 is our chief executive officer – Superintendent of Schools. Exempt staff compensation is based on an objective to attract and retain qualified, experienced, motivated, and high-potential employees who are committed to the Board’s overarching desire of “supporting the journey of all learners”. Key to the compensation philosophy is the need to maintain a meaningful level of competitiveness with the external labour market. Consistent with industry standards, “labour market” is defined in the British Columbia Public School Employers’ Association (BCPSEA) sectoral exempt compensation management plan (Policy 95-06, Compensation and Employment Standards for School District Employees Not Subject to a Collective Agreement) as:
The recruitment pool for these employees The destination sector for these employees.
The following considerations guide articulation of the relevant labour market:
Degree of recruitment from these jurisdictions Transferability of skills Comparability of qualifications and experience Comparability of authority and consequence of error.
For executive and exempt staff positions in the BC K-12 public education sector, the relevant labour market is: 1. Other BC school districts (primary labour market) 2. Other Canadian school districts (To the extent that BC school districts recruit
from and lose employees to these jurisdictions, this segment of the labour market is weighted to Alberta and Ontario (and to a lesser extent, Saskatchewan) consistent with the industry-standard definition of labour market.)
3. Other public sector organizations 4. Selected private sector organizations.
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 55
Underlying the Board’s compensation philosophy and approach is the understanding that legal and regulatory mandates are considered a baseline for implementing any compensation plan or practice. Compensation administration in the K-12 public education sector operates within the following context: the Public Sector Employers Act, which establishes the legislative policy framework
for exempt staff compensation administration in the public sector
the BCPSEA exempt staff compensation management plan (Policy 95-06, Compensation and Employment Standards for School District Employees Not Subject to a Collective Agreement), which is an approved compensation plan under the legislation.
Under the current compensation administration system in the K-12 sector: the Board of Education is solely responsible for the establishment and maintenance
of compensation levels for the position of Superintendent of Schools. As elected school trustees, they are accountable to our public and therefore ensure that they adhere to proper human resources practices with respect to executive and exempt staff compensation.
the Board must submit proposed compensation adjustments for all other executive and exempt positions in the district to BCPSEA for review and approval prior to implementation.
Compensation provided comes in the form of:
Cash compensation Annual base salary
The salary structure for the position of Superintendent of Schools (and other management positions) is a single rate structure, based on the premise that, at the outset of the employment relationship, the individual must be fully competent in all aspects of the position in order to effectively fulfill the duties and responsibilities of Superintendent.
Vehicle allowance Due to the numerous schools and work sites in the district and the need to visit these, the Board provides an annual vehicle allowance to the Superintendent and some other senior management positions. The monthly vehicle allowance is set at a level competitive with the vehicle allowances provided to Superintendents and other senior managers in districts of similar size and geography.
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 56
Non-cash compensation Health and welfare benefits
Provided are: basic medical, extended medical, dental, group life, short-term and long-term disability, employee and family assistance program, etc. consistent with such benefits as offered in the K-12 sector generally.
Pension benefits Exempt staff is enrolled in either the Teachers Pension Plan or the Municipal Pension Plan.
Paid time off Executive staff has an annual vacation entitlement of 30 days. Pursuant to the Public Sector Employers Act, carry forward of unused accumulated vacation is not permitted. If, however, the individual employment contract does allow for carry forward of unused accumulated vacation, then such vacation may be carried forward for one year only and at the end of that year, the unused accumulated vacation must be used in full, paid out, or a combination of the two.
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 57
Summary Compensation Table: Fiscal 2015-2016 (year ending June 30, 2016)
Summary Compensation Table
Name and Position (a)
Salary (b)
Bonus and / or Incentive Plan Compensation
(c)
Benefits (d)
Pension (e)
All Other Compensation
(expanded below)
2015/2016Total
Previous Two Years Totals
2014/ 15 2013 / 14
Gregory Luterbach, Superintendent $128 000 $11 733 $20 156 $ 5 920 $165 809 $ 170 771 $165 554
Summary Other Compensation Table
Name and Position (a)
All Other Compensation
Severance (f)
Vacation payout (g)
Leave payout
(h)
Vehicle / Transportation
Allowance (i)
Perquisites / other
Allowances (j)
Other (k)
Gregory Luterbach, Superintendent $5 920 $ - $ - $ - $5,920 $ - $ -
g:\marcy\executive compensation\sd20 september 2016 public sector executive compensation report.doc
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 58
September 19, 2016 - MyEdBC data only - not verified for duplicates - no shows not necessarily removed, created by MyEdBC enrolment report pulled from MyEdBC by SBO B C D E
SCHOOL K 1 2 3 4 5 6 7 K-7 8 8 9 9 10 10 11 11 12 12 8-12 8-12 Adult Adult Funded FTE Oct. 2 Projection actual vs
FTE Total HC FTE HC FTE HC FTE HC FTE HC FTE HC Total FTE Total HC FTE 2015 for Sept 30, 2016 proj
Twin Rivers 52 49 46 48 60 49 63 64 431.0 431.0 407.0 408.0 23.0
Fruitvale 55 35 42 53 37 57 30 34 343.0 343.0 323.0 343.0 0.0
Glenmerry 59 45 41 58 42 48 41 41 375.0 375.0 332.0 360.0 15.0
Kinnaird Elem. 50 40 44 36 44 44 39 34 331.0 331.0 325.0 327.0 4.0
Robson 27 26 29 27 22 13 13 14 171.0 171.0 171.0 166.0 5.0
Webster 37 31 30 34 39 39 39 23 272.0 272.0 254.0 262.0 10.0
Rossland Summit 47 38 33 38 48 40 52 47 343.0 34 34.0 13 12.0 4 2.500 51 48.500 0 0 391.500 372.0 397.5 -6.0
JL Crowe 127 127.000 140 140.000 172 201.875 169 192.375 191 211.250 799 872.500 0 0 872.500 793.750 794.574 77.9
SHSS 131 131.000 105 105.000 121 118.250 113 103.000 96 84.250 566 541.500 0 0 541.500 589.625 578.134 -36.6
SUB TOTAL 327 264 265 294 292 290 277 257 2266.0 292 292.000 258 257.000 297 322.625 282 295.375 287 295.500 1416 1462.500 0 0 3728.500 3567.375 3636.208 92.292
KCLC 3 3.0 1 1.000 10 10.000 14 13.000 56 56.000 5 5.000 86 85.000 88.000 109.625 104.000 -16.0
Continuing Ed * 0.0 0 0.000 0.000 1.625 0.000 0.0
KCLC DL 0.0 0 0.000 0.000 34.000 -34.0
Alternate Programs Sub-
Total 0 0 0 0 0 0 0 3 3.0 1 1.000 10 10.000 14 13.000 56 56.000 5 5.000 86 85.000 0 0.000 88.000 111.250 138.000 -50.000
Total 327 264 265 294 292 290 277 260 2269.0 293 293.000 268 267.000 311 335.625 338 351.375 292 300.500 1502 1547.500 0 0.000 3816.500 3678.625 3774.208 42.292
ELEMENTARY (incl RSS) Note: DL projected 18 FTE in Sept and 16 further FTE in Feb
Actual Oct 2/2015 Difference
88.000 111.250 -23.25
3678.625 137.875
2315 2184 130.50
1414.000 1383.375 30.63SECONDARY
ALTERNATE/ADULT
OVERALL 3816.500
F:\ENROLMENT\2016 - 2017 School year\September 19, 2016 Enrolment from MyEdBC
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 59
to
from # Gr # Gr # Gr # Gr # Gr # Gr # Gr # Gr # Gr Total
2 K
1 5
2 K
1 6
1 K
1 2
2 4
1 6
1 K
1 6
9 8
15 9
Twin Rivers 1 K 2 K 3
Webster 6 K 6
Crowe 0
1 8
3 11
1 12
KCLC 1 10 1
Total 53
K 15 Gr 1 0 Gr 2 1 Gr 3 0 Gr 4 3 Gr 5 1 Gr 6 3 Gr 7 0
Gr 8 10 Gr 9 15 Gr 10 1 Gr 11 3 Gr 12 1 53
4
24
Webster Crowe SHSS
Glenmerry
Robson
Fruitvale Glenmerry Kinnaird Robson Rossland Twin Rivers
Kinnaird 5
41
5SHSS
STUDENT TRANSFERS APPROVED - SEPTEMBER 2016
0 9 1 2 4 7 0 30 0
Rossland
3
2
Fruitvale
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 60
B r i e f i n g N o t e
to: Board of Education from: Heather Simm, Director of Operations date: September 20, 2016 re: Radon
Backgrounder: As part of School District No. 20’s ongoing commitment to the health and safety of our students and staff, radon gas
screening has been once again completed throughout the district. The latest round of testing was done in conjunction with Interior Health and the District Joint Health and Safety Committee.
The Canadian guideline indicates that remediation should be undertaken in any building with radon concentrations over
200 Becquerels per cubic metre (Bq/m³).
When the concentrations fall between 200 and 600 Bq/m3, Health Canada recommends the remediation be completed within a two year timeframe. For sites with concentrations above 600 Bq/m3, the remediation should be completed within
one year.
In our District, the results showed that most of our buildings had radon concentrations that were well below the 200 Bq/m3
threshold. Three sites did have samples with radon concentrations above the 200 Bq/m3, one site with a sample just below that threshold, and no sites with concentrations over 600 Bq/m3.
The School District has contracted Interior Radiation Protection Services Ltd (a company that is certified in radon mitigation)
to evaluate the results and affected buildings. In reviewing the results, it was determined that the three sites with results
with concentrations above the 200 Bq/m3 and the one site with results just below that threshold, would be further reviewed by Interior Radiation Protections Services Ltd. (IRPS). Those four buildings are JL Crowe Secondary School, Stanley
Humphries Secondary School, Kinnaird Elementary and KCLC Castlegar Campus (Online Learning). During the month of July 2016, these four sites were evaluated by IRPS.
JL Crowe Secondary and Stanley Humphries Secondary
At JL Crowe Secondary, there was one result over the 200 Bq/m3 threshold in the basement where there are no occupants.
At Stanley Humphries Secondary School, there was one result over the threshold in the basement where we have no
occupants.
The plan, as determined by IRPS, is to complete some sealing of ductwork and some sealing of cracks in the floors of both buildings. As well, with the installation of new HVAC units at Stanley Humphries Secondary, a balancing of the system
needs to be completed. Once these items are complete, IRPS will conduct further testing as per the current standards at
both JL Crowe Secondary and Stanley Humphries Secondary. This testing would happen during the winter months as this provides the most accurate information. According to IRPS, the current standard for testing would include 100% of the
basement and rooms in contact with the ground that are occupied for 4 hours or more per day, and 10% of the rooms on each floor above thereafter.
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 61
Kinnaird Elementary At Kinnaird Elementary, we had several results with radon concentrations over the 200 Bq/m3.
On October 21, IRSP will be conducting sub-slab communications testing which helps to ultimately determine the mitigation
work required to remediate the elevated radon levels. Once this work is completed, the complete mitigation plan will be developed by IRPS and carried out as soon as possible.
KCLC Castlegar Campus Although there were no tests above the threshold at this site, IRPS recommends the sealing of exposed soils underneath.
This will improve both the levels of radon as well as improving general air quality. Based on the recommendations of IRPS,
we will also be installing de-pressurization piping and system to help vent the radon. This work will be completed by the end of November by IRPS.
Summary
Once all work at the four sites is complete, further testing by IRPS will be completed to ensure the affected buildings are now within the acceptable concentrations for radon. The next round of District testing is currently planned for winter of
2020/21.
Regular Open Board Meeting #11 - Monday, September 26, 2016 Attachments page 62