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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

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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:

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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)

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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.

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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)


August 23, 2016

Letter of thanks to stakeholders involved in Enough is Enough campaign (114.2016)




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.


Audited Financial Statements of

School District No. 20 (Kootenay-Columbia)

June 30, 2016

September 19, 2016 15:21


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



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


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


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




Statement 4

2016 2016 2015


(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)





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





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.


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))



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.



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).



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.



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.



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


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.


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)


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


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


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.


NOTE 10 TANGIBLE CAPITAL ASSETS (Continued)

June 30, 2015

Cost:

Balance at


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


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


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.


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


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.


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.


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


Version: 8038-7292-5309




2016 2016 2015


(Note 16)

$ $ $

Revenues

Provincial Grants


Other 92,346 99,618 130,215

Tuition 13,000 13,000 10,620

Other Revenue 216,205 319,689 299,345



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


Version: 8038-7292-5309



Schedule 2A (Unaudited)

2016 2016 2015


(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



Total Operating Revenue 35,103,823 35,718,891 34,766,250

School District No. 20 (Kootenay-Columbia)Schedule of Operating Revenue by Source


Version: 8038-7292-5309



Schedule 2B (Unaudited)

2016 2016 2015


(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


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



Schedule of Operating Expense by Object

Version: 8038-7292-5309



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


Page 29Version: 8038-7292-5309

September 19, 2016 15:21


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


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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September 19, 2016 15:21



2016 2016 2015


(Note 16)

$ $ $

Revenues

Provincial Grants


Other Revenue 849,475 1,038,547 934,003


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


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



Schedule of Special Purpose Operations

Version: 8038-7292-5309



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


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) - - - - - - - - -


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September 19, 2016 15:21


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


Other

Investment Income

Donations

Less: Allocated to Revenue

Deferred Revenue, end of year

Revenues


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)


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)

- -


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September 19, 2016 15:21



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)


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


Version: 8038-7292-5309



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


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


Version: 8038-7292-5309



Schedule 4B (Unaudited)

Furniture and Computer Computer

Buildings Equipment Software Hardware Total

$ $ $ $ $

Work in Progress, beginning of year 223,407 223,407


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


Version: 8038-7292-5309



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


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


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


Version: 8038-7292-5309



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


Increase:

Provincial Grants - Ministry of Education 1,585,224 1,585,224


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


Version: 8038-7292-5309



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.


operational savings





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-














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-














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.


operational savings





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



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 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



Carbon Neutral Capital Program (CNCP) - 2017/18 Call for Projects

Name Phone Email

Primary Contact 2503658331



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


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


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]



SCHOOL REPLACEMENT Projects - 2017/18 Call for Projects (Five-Year Capital Plan Submission)

Name Phone

Primary Contact



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


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


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.


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


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%


Headcount Projection at JLC (inc LFI program students)

year Grade 8 Grade 9 Grade 10 Grade 11 Grade 12 Total HC students


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%


Recommendation

That the Board of Education continue to support the current K-9 configuration at RSS and the current District transfer

process.



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.



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


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.


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.


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.


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


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


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



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.


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.
