School District No. 06 (Rocky Mountain)

Size: px

Start display at page:

Download "School District No. 06 (Rocky Mountain)"

Nora Hudson
5 years ago
Views:

1 Amended Annual Budget School District No. 06 (Rocky Mountain) June 30, 2013

2 June 30, 2013 Table of Contents Bylaw... 1 Amended Annual Budget - Revenue and Expense - Statement Amended Annual Budget - Changes in Net Financial Assets (Debt) - Statement Amended Annual Budget - Schedule of Changes in Acccumulated Surplus (Deficit) by Fund - Schedule Amended Annual Budget - Operating Revenue and Expense - Schedule Schedule 2A - Amended Annual Budget - Schedule of Operating Revenue by Source... 7 Schedule 2B - Amended Annual Budget - Schedule of Operating Expense by Source... 8 Schedule 2C - Amended Annual Budget - Operating Expense by Function, Program and Object... 9 Amended Annual Budget - Special Purpose Revenue and Expense - Schedule Schedule 3A - Amended Annual Budget - Changes in Special Purpose Funds Amended Annual Budget - Capital Revenue and Expense - Schedule *NOTE - Statement 1, Statement 3, Statement 5 and Schedules 4A - 4D are used for Financial Statement reporting only.

3 AMENDED ANNUAL BUDGET BYLAW A Bylaw of THE BOARD OF EDUCATION OF SCHOOL DISTRICT NO. 06 (ROCKY MOUNTAIN) (called the ''Board'') to adopt the Amended Annual Budget of the Board for the fiscal year 2012/2013 pursuant to section 113 of the School Act, R.S.B.C., 1996, c. 412 as amended from time to time (called the "Act "). 1. Board has complied with the provisions of the Act respecting the Amended Annual Budget adopted by this bylaw. 2. This bylaw may be cited as School District No. 06 (Rocky Mountain) Amended Annual Budget Bylaw for fiscal year 2012/ The attached Statement 2 showing the estimated revenue and expense for the 2012/2013 fiscal year and the total budget bylaw amount of $39,088,366 for the 2012/2013 fiscal year was prepared in accordance with the Act. 4. Statement 2, 4 and Schedules 1 to 4 are adopted as the Amended Annual Budget of the Board for the fiscal year 2012/2013. READ A FIRST TIME THE 12th DAY OF FEBRUARY, 2013; READ A SECOND TIME THE 12th DAY OF FEBRUARY, 2013; READ A THIRD TIME, PASSED AND ADOPTED THE 12th DAY OF FEBRUARY, 2013; Manually signed by Jim Jenkinson Chairperson of the Board (Corporate Seal) Manually signed by Cameron Dow Secretary Treasurer I HEREBY CERTIFY this to be a true original of School District No. 06 (Rocky Mountain) Amended Annual Budget Bylaw 2012/2013, adopted by the Board the 12th DAY OF FEBRUARY, Manually signed by Cameron Dow Secretary Treasurer

4 Amended Annual Budget - Revenue and Expense Statement Amended 2012 Amended Annual Budget Annual Budget Ministry Operating Grant Funded FTE's School-Age 3, , Adult Total Ministry Operating Grant Funded FTE's 3, , Revenues $ $ Provincial Grants Ministry of Education 33,102,307 32,028,192 Other 31,020 3,000 Tuition 1,845,075 1,308,102 Other Revenue 1,294, ,468 Rentals and Leases 50,000 70,000 Investment Income 113,519 50,000 Gain (Loss) on Disposal of Tangible Capital Assets (30,484) Amortization of Deferred Capital Revenue 1,667,427 Total Revenue 38,072,995 33,593,762 Expenses Instruction 27,898,137 26,909,998 District Administration 1,285,932 1,198,884 Operations and Maintenance 4,780,118 4,660,728 Transportation and Housing 1,605,010 1,618,477 Interest 2,500 Amortization of Tangible Capital Assets 2,477,669 Total Expense 38,049,366 34,388,087 Net Revenue (Expense) 23,629 (794,325) Budgeted Allocation (Retirement) of Surplus (Deficit) 1,163,407 Budgeted Transfers (to) from other funds (2012 only) (369,082) Budgeted Surplus (Deficit), for the year 23,629 - Budgeted Surplus (Deficit), for the year comprised of: Operating Fund Surplus (Deficit) Special Purpose Fund Surplus (Deficit) Capital Fund Surplus (Deficit) 23,629 Budgeted Surplus (Deficit), for the year 23,629 - Page 2

5 Amended Annual Budget - Revenue and Expense Statement Amended 2012 Amended Annual Budget Annual Budget Budget Bylaw Amount Operating - Total Expense 33,079,134 34,388,087 Special Purpose Funds - Total Expense 2,492,563 Special Purpose Funds - Tangible Capital Assets Purchased 179,000 Capital Fund - Total Expense 2,477,669 Capital Fund - Tangible Capital Assets Purchased from Local Capital 860,000 Local Capital and Other Transfers 369,082 Total Budget Bylaw Amount 39,088,366 34,757,169 Approved by the Board Manually signed by Jim Jenkinson Signature of the Chairperson of the Board of Education Manually signed by Paul Carriere Signature of the Superintendent Manually signed by Cameron Dow Signature of the Secretary Treasurer February 12, 2013 Date Signed February 12, 2013 Date Signed February 12, 2013 Date Signed Page 3

6 Amended Annual Budget - Changes in Net Financial Assets (Debt) Statement Amended Annual Budget $ Surplus (Deficit) for the year 23,629 Effect of change in Tangible Capital Assets Acquisition of Tangible Capital Assets From Operating and Special Purpose Funds (179,000) From Local Capital (860,000) From Deferred Capital Revenue (1,489,867) Total Acquisition of Tangible Capital Assets (2,528,867) Amortization of Tangible Capital Assets 2,477,669 Total Effect of change in Tangible Capital Assets (51,198) (Increase) Decrease in Net Financial Assets (Debt) (27,569) - Page 4

7 Amended Annual Budget - Schedule of Changes in Accumulated Surplus (Deficit) by Fund Schedule 1 Operating Special Purpose Capital 2013 Amended Fund Fund Fund Annual Budget $ $ $ $ Accumulated Surplus (Deficit), beginning of year 2,670, ,873 26,681,756 29,458,245 Change in Accounting Policies/Prior Period Adjustments Restate Employee Future Benefits Liability - June 30, , ,820 Reclassify Deferred Revenue to (from) Operating Surplus (63,266) (63,266) Accumulated Surplus (Deficit), beginning of year, as restated 2,825, ,873 26,681,756 29,612,799 Changes for the year Net Revenue (Expense) for the year 655, ,000 (810,726) 23,629 Interfund Transfers Tangible Capital Assets Purchased (149,000) 149,000 - Tangible Capital Assets - Work in Progress (30,000) 30,000 - Local Capital (655,355) 655,355 - Net Changes for the year ,629 23,629 Budgeted Accumulated Surplus (Deficit), end of year 2,825, ,873 26,705,385 29,636,428 Page 5

8 Amended Annual Budget - Operating Revenue and Expense Schedule Amended 2012 Amended Annual Budget Annual Budget $ $ Revenues Provincial Grants Ministry of Education 31,595,414 32,028,192 Other 3,000 3,000 Tuition 1,845,075 1,308,102 Other Revenue 163, ,468 Rentals and Leases 50,000 70,000 Investment Income 78,000 50,000 Total Revenue 33,734,489 33,593,762 Expenses Instruction 25,437,188 26,909,998 District Administration 1,281,932 1,198,884 Operations and Maintenance 4,755,004 4,660,728 Transportation and Housing 1,605,010 1,618,477 Total Expense 33,079,134 34,388,087 Net Revenue (Expense) 655,355 (794,325) Budgeted Prior Year Surplus Appropriation 1,163,407 Net Transfers (to) from other funds Local Capital (655,355) (369,082) Total Net Transfers (655,355) (369,082) Budgeted Surplus (Deficit), for the year - - Page 6

9 Amended Annual Budget - Schedule of Operating Revenue by Source Schedule 2A 2013 Amended 2012 Amended Annual Budget Annual Budget $ $ Provincial Grants - Ministry of Education Operating Grant, Ministry of Education 31,467,591 31,298,546 AANDC/LEA Recovery (120,000) (107,468) Other Ministry of Education Grants Pay Equity 207, ,823 Carbon Tax Reimbursement 40,000 35,000 CommunityLINK 364,416 OLEP 2nd Language 110,375 StrongStart 90,000 Ready Set Learn 24,500 Other Ministry of Education Grants 5,000 Total Provincial Grants - Ministry of Education 31,595,414 32,028,192 Provincial Grants - Other 3,000 3,000 Tuition Offshore Tuition Fees 1,845,075 1,308,102 Total Tuition 1,845,075 1,308,102 Other Revenues LEA/Direct Funding from First Nations 120, ,468 Miscellaneous BC Hydro Energy Manager Program 25,000 Artists In Education 3,000 4,000 CES Grant 7,500 Other 15,000 15,500 Total Other Revenue 163, ,468 Rentals and Leases 50,000 70,000 Investment Income 78,000 50,000 Total Operating Revenue 33,734,489 33,593,762 Page 7

10 Amended Annual Budget - Schedule of Operating Expense by Source Schedule 2B 2013 Amended 2012 Amended Annual Budget Annual Budget $ $ Salaries Teachers 11,615,019 12,642,423 Principals and Vice Principals 2,414,261 2,546,124 Educational Assistants 1,238,615 1,377,024 Support Staff 3,567,111 3,628,023 Other Professionals 2,111,724 2,199,183 Substitutes 1,228,120 1,218,856 Total Salaries 22,174,850 23,611,633 Employee Benefits 5,455,394 5,533,889 Total Salaries and Benefits 27,630,244 29,145,522 Services and Supplies Services 1,054,567 1,029,332 Student Transportation 196, ,366 Professional Development and Travel 555, ,665 Rentals and Leases 32,864 32,364 Dues and Fees 913, ,497 Insurance 160, ,000 Interest 5,000 3,000 Supplies 1,714,943 1,780,341 Utilities 815, ,000 Total Services and Supplies 5,448,890 5,242,565 Total Operating Expense 33,079,134 34,388,087 Page 8

11 Amended Annual Budget - Operating Expense by Function, Program and Object Schedule 2C 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 10,328, , , , , ,200 12,730, Career Programs 1,750 1, Library Services 102, , ,840 5, , Counselling 329,719 1, , Special Education 825, , ,534 1, ,901 54,456 2,270, English Language Learning 14,336 15,550 29, Aboriginal Education 11,107 23, ,275 3, , School Administration 1,369, ,351 28,170 1,708, Continuing Education 14,336 13,055 27, Off Shore Students 9, ,430 1, ,907 Total Function 1 11,615,019 2,374,127 1,238, , ,520 1,046,720 18,151,239 4 District Administration 4.11 Educational Administration 169, , School District Governance 98,775 98, Business Administration 487, ,023 Total Function , ,139 5 Operations and Maintenance 5.41 Operations and Maintenance Administration 40, ,152 1, , Maintenance Operations 1,908, ,733 86,000 2,123, Maintenance of Grounds 101,015 13, , Utilities 18,750 18,750 Total Function 5-40,134-2,009, , ,500 2,413,184 7 Transportation and Housing 7.41 Transportation and Housing Administration 61,009 15,000 76, Student Transportation 626,958 85,821 65, ,279 Total Function , ,830 80, ,288 9 Debt Services Total Function Total Functions ,615,019 2,414,261 1,238,615 3,567,111 2,111,724 1,228,120 22,174,850 Page 9

12 Amended Annual Budget - Operating Expense by Function, Program and Object Schedule 2C 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 1.62 Off Shore Students 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 Total Employee Total Salaries Services and 2013 Amended 2012 Amended Salaries Benefits and Benefits Supplies Annual Budget Annual Budget $ $ $ $ $ $ 12,730,285 3,047,584 15,777,869 1,251,447 17,029,316 17,832,549 1, ,873 14,600 16,473 90, , , , , , , ,719 79, ,738 9, , ,117 2,270, ,043 2,890, ,669 3,092,679 3,688,688 29,886 6,788 36,674 5,050 41,724 47, , , ,374 61, , ,854 1,708, ,471 2,111, ,153 2,298,230 2,343,502 27,391 3,433 30,824 30,824 23, ,907 34, ,689 1,003,853 1,246, ,705 18,151,239 4,422,675 22,573,914 2,863,274 25,437,188 26,909, ,341 45, ,633 30, , ,000 98,775 1, ,475 88, , , , , , , , , , , , ,376 1,281,932 1,198, ,786 33, , , , ,300 2,123, ,392 2,699, ,200 3,224,225 3,203, ,015 34, , , , ,940 18,750 3,085 21, , , ,500 2,413, ,404 3,059,588 1,695,416 4,755,004 4,660,728 76,009 13,445 89,454 13, , , , , , ,824 1,502,556 1,511, , ,898 1,079, ,824 1,605,010 1,618, ,174,850 5,455,394 27,630,244 5,448,890 33,079,134 34,388,087 Page 10

13 Amended Annual Budget - Special Purpose Revenue and Expense Schedule Amended Annual Budget $ Revenues Provincial Grants Ministry of Education 1,506,893 Other 28,020 Other Revenue 1,131,131 Investment Income 5,519 Total Revenue 2,671,563 Expenses Instruction 2,460,949 District Administration 4,000 Operations and Maintenance 25,114 Interest 2,500 Total Expense 2,492,563 Net Revenue (Expense) 179,000 Net Transfers (to) from other funds Tangible Capital Assets Purchased (149,000) Tangible Capital Assets - Work in Progress (30,000) Total Net Transfers (179,000) Budgeted Surplus (Deficit), for the year - Page 11

14 Amended Annual Budget - Changes in Special Purpose Funds Schedule 3A Annual Learning Aboriginal Special Special School Ready, Facility Improvement Education Education Education Generated Strong Set, Grant Fund Technology Equipment Technology Funds Start Learn OLEP $ $ $ $ $ $ $ $ $ Deferred Revenue, beginning of year 19,150 6,421 46,795 25, ,324 Transfer from Operating Surplus - June 30, ,882 72,021 Transfer to Operating (Surplus) Deficit - June 30, 2012 Deferred Revenue, beginning of year, as restated 19,150-6,421 46,795 25, ,324 3,882-72,021 Add: Restricted Grants Provincial Grants - Ministry of Education 182, , ,292 96,000 24, ,114 Provincial Grants - Other 12,500 Other 13,000 1,215,000 Investment Income 1, , , ,292 1,215,000 96,000 24, ,114 Less: Allocated to Revenue 204, , , ,312 1,103,500 98,000 24, ,135 Recovered 18,769 District Entered Deferred Revenue, end of year 23,932-6,096 36,795-1,016,824 1, Revenues Provincial Grants - Ministry of Education 165, , , ,292 98,000 24, ,135 Provincial Grants - Other 12,500 7,020 Other Revenue 25,500 1,102,000 Investment Income 1,000 1, , , , ,312 1,103,500 98,000 24, ,135 Expenses Salaries Teachers 170,823 78,186 71,681 Principals and Vice Principals Educational Assistants Support Staff 154,449 19,588 Other Professionals 66,310 Substitutes 4, , ,084 4, ,681 Employee Benefits 71,332 33, ,164 Services and Supplies 25, ,000 55,377 1,099,100 98,000 24,500 97,290 25, , , ,312 1,103,500 98,000 24, ,135 Net Revenue (Expense) before Interfund Transfers 179, Interfund Transfers Tangible Capital Assets Purchased (149,000) Tangible Capital Assets - Work in Progress (30,000) (179,000) Net Revenue (Expense) Page 12

15 Amended Annual Budget - Changes in Special Purpose Funds Schedule 3A Deferred Revenue, beginning of year Transfer from Operating Surplus - June 30, 2012 Transfer to Operating (Surplus) Deficit - June 30, 2012 Deferred Revenue, beginning of year, as restated Add: Restricted Grants Provincial Grants - Ministry of Education Provincial Grants - Other Other Investment Income Less: Allocated to Revenue Recovered District Entered Deferred Revenue, end of year Revenues Provincial Grants - Ministry of Education Provincial Grants - Other Other Revenue Investment Income Expenses Salaries Teachers Principals and Vice Principals Educational Assistants Support Staff Other Professionals Substitutes Employee Benefits Services and Supplies Net Revenue (Expense) before Interfund Transfers Interfund Transfers Tangible Capital Assets Purchased Tangible Capital Assets - Work in Progress Net Revenue (Expense) District Scholarships & School Student Literacy FSA POPFASD CommunityLINK Bursaries Meals Assistance Plan Testing Project TOTAL $ $ $ $ $ $ $ $ 25,437 6,061 1,075 6,383 8,538 13,166 1,064,139 6,507 82,410 (6,061) (1,075) (6,383) (5,625) (19,144) 6,507 25, ,913 13,166 1,127, ,416 8,696 1,433,018 12,500 1,350 1,229,350 2,540 3, ,416 3, ,696-2,678, ,923 6, ,000 8,500 2,671,563 18,769 6,650 6,650-16, ,609 4,666 1,108, ,923 9,000 1,506,893 8,500 28,020 3,631 1,131,131 3,019 5, ,923 6, ,000 8,500 2,671,563 86,016 3, ,706 3,000 3,000 35,180 35,180 2,000 1, , , ,603 5,000 9, , ,000 6, ,026 77,710 1, ,957 32,724 6,650 1,500 1,450, ,923 6, ,000 8,500 2,492, ,000 (149,000) (30,000) (179,000) Page 13

16 Amended Annual Budget - Capital Revenue and Expense Schedule Amended Annual Budget Invested in Tangible Local Fund Capital Assets Capital Balance $ $ $ Revenues Provincial Grants Investment Income 30,000 30,000 Gain (Loss) on Disposal of Tangible Capital Assets (30,484) (30,484) Amortization of Deferred Capital Revenue 1,667,427 1,667,427 Total Revenue 1,636,943 30,000 1,666,943 Expenses Amortization of Tangible Capital Assets 2,477,669 2,477,669 Total Expense 2,477,669-2,477,669 Net Revenue (Expense) (840,726) 30,000 (810,726) Net Transfers (to) from other funds Tangible Capital Assets Purchased 149, ,000 Tangible Capital Assets - Work in Progress 30,000 30,000 Local Capital 655, ,355 Total Net Transfers 179, , ,355 Other Adjustments to Fund Balances Tangible Capital Assets Purchased from Local Capital 360,000 (360,000) - Tangible Capital Assets WIP Purchased from Local Capital 500,000 (500,000) - Total Other Adjustments to Fund Balances 860,000 (860,000) - Budgeted Surplus (Deficit), for the year 198,274 (174,645) 23,629 Page 13

School District No. 45 (West Vancouver)

Amended Annual Budget School District No. 45 (West Vancouver) June 30, 2013 June 30, 2013 Table of Contents Bylaw... 1 Amended Annual Budget - Revenue and Expense - Statement 2... 2 Amended Annual Budget