School District No. 49 (Central Coast)

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Osborne Hodges
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1 Annual Budget School District No. 49 (Central Coast) June 30, 2016 April 23, :09

2 June 30, 2016 Table of Contents Bylaw... 1 Annual Budget - Revenue and Expense - Statement Annual Budget - Changes in Net Financial Assets (Debt) - Statement Annual Budget - Operating Revenue and Expense - Schedule Schedule 2A - Annual Budget - Schedule of Operating Revenue by Source... 6 Schedule 2B - Annual Budget - Schedule of Operating Expense by Source... 7 Schedule 2C - Annual Budget - Operating Expense by Function, Program and Object... 8 Annual Budget - Special Purpose Revenue and Expense - Schedule Schedule 3A - Annual Budget - Changes in Special Purpose Funds Annual Budget - Capital Revenue and Expense - Schedule *NOTE - Statement 1, Statement 3, Statement 5, Schedule 1 and Schedules 4A - 4D are used for Financial Statement reporting only. April 23, :09

4 Annual Budget - Revenue and Expense Statement Amended Annual Budget Annual Budget Ministry Operating Grant Funded FTE's School-Age Adult Total Ministry Operating Grant Funded FTE's Revenues $ $ Provincial Grants Ministry of Education 3,346,904 3,412,944 Other 20,000 27,000 Other Revenue 2,556,940 2,511,892 Rentals and Leases 25,000 25,000 Investment Income 24,550 24,480 Amortization of Deferred Capital Revenue 288, ,425 Total Revenue 6,261,437 6,288,741 Expenses Instruction 4,789,454 5,283,786 District Administration 712, ,110 Operations and Maintenance 1,286,217 1,389,121 Transportation and Housing 346, ,215 Total Expense 7,134,808 7,801,232 Net Revenue (Expense) (873,371) (1,512,491) Budgeted Allocation (Retirement) of Surplus (Deficit) 833,547 1,468,117 Budgeted Surplus (Deficit), for the year (39,824) (44,374) Budgeted Surplus (Deficit), for the year comprised of: Operating Fund Surplus (Deficit) Special Purpose Fund Surplus (Deficit) Capital Fund Surplus (Deficit) (39,824) (44,374) Budgeted Surplus (Deficit), for the year (39,824) (44,374) April 23, :09 Page 2

6 Annual Budget - Changes in Net Financial Assets (Debt) Statement Amended Annual Budget Annual Budget $ $ Surplus (Deficit) for the year (873,371) (1,512,491) Effect of change in Tangible Capital Assets Acquisition of Tangible Capital Assets From Local Capital (25,000) (45,000) From Deferred Capital Revenue (246,062) (275,000) Total Acquisition of Tangible Capital Assets (271,062) (320,000) Amortization of Tangible Capital Assets 357, ,224 Total Effect of change in Tangible Capital Assets 86,305 41, (Increase) Decrease in Net Financial Assets (Debt) (787,066) (1,471,267) April 23, :09 Page 4

7 Annual Budget - Operating Revenue and Expense Schedule Amended Annual Budget Annual Budget $ $ Revenues Provincial Grants Ministry of Education 2,891,786 2,964,347 Other 20,000 20,000 Other Revenue 2,456,790 2,411,747 Rentals and Leases 25,000 25,000 Investment Income 20,000 20,000 Total Revenue 5,413,576 5,441,094 Expenses Instruction 4,299,560 4,793,413 District Administration 712, ,110 Operations and Maintenance 907,171 1,014,204 Transportation and Housing 302, ,484 Total Expense 6,222,123 6,884,211 Net Revenue (Expense) (808,547) (1,443,117) Budgeted Prior Year Surplus Appropriation 833,547 1,468,117 Net Transfers (to) from other funds Local Capital (25,000) (25,000) Total Net Transfers (25,000) (25,000) Budgeted Surplus (Deficit), for the year - - April 23, :09 Page 5

8 Annual Budget - Schedule of Operating Revenue by Source Schedule 2A Amended Annual Budget Annual Budget $ $ Provincial Grants - Ministry of Education Operating Grant, Ministry of Education 5,267,325 5,285,149 AANDC/LEA Recovery (2,422,290) (2,377,247) Strike Savings Recovery (49,713) Other Ministry of Education Grants Pay Equity 42,403 42,403 Labour Settlement Funding 59,407 FSA Exam Marking 4,348 4,348 Total Provincial Grants - Ministry of Education 2,891,786 2,964,347 Provincial Grants - Other 20,000 20,000 Other Revenues LEA/Direct Funding from First Nations 2,422,290 2,377,247 Miscellaneous Art Start 4,000 4,000 Anxillary Funding 25,000 25,000 Miscellaneous 5,500 5,500 Total Other Revenue 2,456,790 2,411,747 Rentals and Leases 25,000 25,000 Investment Income 20,000 20,000 Total Operating Revenue 5,413,576 5,441,094 April 23, :09 Page 6

9 Annual Budget - Schedule of Operating Expense by Source Schedule 2B Amended Annual Budget Annual Budget $ $ Salaries Teachers 1,610,495 1,528,929 Principals and Vice Principals 414, ,907 Educational Assistants 593, ,002 Support Staff 529, ,528 Other Professionals 455, ,329 Substitutes 291, ,000 Total Salaries 3,894,542 3,836,695 Employee Benefits 880, ,551 Total Salaries and Benefits 4,774,573 4,720,246 Services and Supplies Services 253, ,975 Student Transportation 22,000 75,000 Professional Development and Travel 213, ,697 Rentals and Leases 13,042 13,042 Dues and Fees 11,500 11,500 Insurance 32,000 32,000 Supplies 588,736 1,151,751 Utilities 313, ,000 Total Services and Supplies 1,447,550 2,163,965 Total Operating Expense 6,222,123 6,884,211 April 23, :09 Page 7

10 Annual Budget - 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 1,161,920 20, ,299 30, ,000 1,635, Library Services 52,427 43,073 12, , Counselling 69,448 18,397 87, Special Education 129, ,130 10, , Aboriginal Education 196,709 82, ,837 23, , School Administration 260,669 92,063 12, , Continuing Education Other 27,708 27,708 Total Function 1 1,610, , , , ,000 2,967,759 4 District Administration 4.11 Educational Administration 147, , School District Governance 58,505 58, Business Administration 15, , ,386 Total Function , , ,113 5 Operations and Maintenance 5.41 Operations and Maintenance Administration 40,921 40, Maintenance Operations 245,314 72,883 25, , Maintenance of Grounds Schedule 2C Utilities - Total Function 5-40, ,314 72,883 25, ,118 7 Transportation and Housing 7.41 Transportation and Housing Administration 10,230 10, Student Transportation 128,322 6, , Housing - Total Function 7-10, ,322-6, ,552 9 Debt Services Total Function Total Functions 1-9 1,610, , , , , ,000 3,894,542 April 23, :09 Page 8

11 Annual Budget - Operating Expense by Function, Program and Object 1 Instruction 1.02 Regular Instruction 1.07 Library Services 1.08 Counselling 1.10 Special Education 1.31 Aboriginal Education 1.41 School Administration 1.61 Continuing Education 1.64 Other Total Function 1 Total Employee Total Salaries Services and Amended Salaries Benefits and Benefits Supplies Annual Budget Annual Budget $ $ $ $ $ $ 1,635, ,522 2,002, ,325 2,324,527 2,688, ,500 26, ,890 16, , ,837 87,845 20, , , , ,121 68, ,872 68, , , ,173 93, ,407 83, , , ,732 88, ,466 13, , , , , ,000 27,708 6,932 34,640 56,500 91,140 90,194 2,967, ,351 3,639, ,450 4,299,560 4,793,413 4 District Administration 4.11 Educational Administration 4.40 School District Governance 4.41 Business Administration Total Function 4 147,222 33, ,164 23, , ,328 58,505 3,922 62,427 38, , , ,386 50, , , , , ,113 88, , , , ,110 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 40,921 10,745 51,666 12,000 63,666 63, ,197 77, ,905 89, , , ,000 20,000 25, , , , ,118 88, , , ,171 1,014,204 7 Transportation and Housing 7.41 Transportation and Housing Administration 7.70 Student Transportation 7.73 Housing Total Function 7 10,230 2,686 12,916 12,916 12, ,322 28, , , , , ,000 5,000 5, ,552 31, , , , ,484 9 Debt Services Total Function Total Functions 1-9 3,894, ,031 4,774,573 1,447,550 6,222,123 6,884,211 April 23, :09 Schedule 2C Page 9

12 Annual Budget - Special Purpose Revenue and Expense Schedule Amended Annual Budget Annual Budget $ $ Revenues Provincial Grants Ministry of Education 455, ,597 Other 7,000 Other Revenue 100, ,145 Investment Income Total Revenue 555, ,797 Expenses Instruction 489, ,373 Operations and Maintenance 65,424 65,424 Total Expense 555, ,797 Budgeted Surplus (Deficit), for the year - - April 23, :09 Page 10

13 Annual Budget - Changes in Special Purpose Funds Schedule 3A Annual Learning Special Scholarships School Ready, Facility Improvement Education and Generated Strong Set, Grant Fund Equipment Bursaries Funds Start Learn OLEP CommunityLINK $ $ $ $ $ $ $ $ $ Deferred Revenue, beginning of year 3,778 22,004 Add: Restricted Grants Provincial Grants - Ministry of Education 65, , ,000 7,350 5, ,713 Other ,000 Investment Income 50 65, , ,000 32,000 7,350 5, ,713 Less: Allocated to Revenue 65, , ,000 32,000 7,350 5, ,713 Deferred Revenue, end of year ,828 22, Revenues Provincial Grants - Ministry of Education 65, , ,000 7,350 5, ,713 Other Revenue ,000 Investment Income 50 65, , ,000 32,000 7,350 5, ,713 Expenses Salaries Teachers 72,000 Educational Assistants 27, ,237 Support Staff 21,000 18,123 Substitutes 2,000 21,000 90, , ,237 Employee Benefits 4,000 20,434 5,000 34,226 Services and Supplies 40, ,000 7,350 5,556 62,250 65, , ,000 32,000 7,350 5, ,713 Net Revenue (Expense) April 23, :09 Page 11

14 Annual Budget - Changes in Special Purpose Funds Deferred Revenue, beginning of year Add: Restricted Grants Provincial Grants - Ministry of Education Other Investment Income Less: Allocated to Revenue Deferred Revenue, end of year Revenues Provincial Grants - Ministry of Education Other Revenue Investment Income Expenses Salaries Teachers Educational Assistants Support Staff Substitutes Employee Benefits Services and Supplies Net Revenue (Expense) April 23, :09 TOTAL $ 25, , , , ,318 25, , , ,318 72, ,237 39,123 2, ,360 63, , ,318 - Schedule 3A Page 12

15 Annual Budget - Capital Revenue and Expense Schedule Annual Budget Invested in Tangible Local Fund 2015 Amended Capital Assets Capital Balance Annual Budget $ $ $ $ Revenues Provincial Grants Investment Income 4,500 4,500 4,425 Amortization of Deferred Capital Revenue 288, , ,425 Total Revenue 288,043 4, , ,850 Expenses Amortization of Tangible Capital Assets Operations and Maintenance 313, , ,493 Transportation and Housing 43,745 43,745 51,731 Total Expense 357, , ,224 Net Revenue (Expense) (69,324) 4,500 (64,824) (69,374) Net Transfers (to) from other funds Local Capital 25,000 25,000 25,000 Total Net Transfers - 25,000 25,000 25,000 Other Adjustments to Fund Balances Tangible Capital Assets Purchased from Local Capital 25,000 (25,000) - Total Other Adjustments to Fund Balances 25,000 (25,000) - Budgeted Surplus (Deficit), for the year (44,324) 4,500 (39,824) (44,374) April 23, :09 Page 13

School District No. 51 (Boundary)

Annual Budget School District No. 51 (Boundary) June 30, 2013 June 30, 2013 Table of Contents Bylaw... 1 Annual Budget - Revenue and Expense - Statement 2... 2 Annual Budget - Change in Net Financial Assets