a) Adoption of Agenda for Thursday, September 13, 2018

Transcription

1 QUESNEL SCHOOL DISTRICT BOARD OF EDUCATION FINANCE COMMITTEE MEETING ADMINISTRATION BUILDING NOTICE OF MEETING AND AGENDA THURSDAY, SEPTEMBER 13, 2018 Page 1:00 P.M. 1 Call to Order "We would like to acknowledge that we are meeting on the traditional territories of the Lhtako Dene Nation" 2 Adoption of Agenda a) Adoption of Agenda for Thursday, September 13, Adoption of Minutes 3-6 a) Adoption of Minutes of Thursday, May 10, Draft Audited Financial Statements for the Year Ended June 30, a) Draft Audited Financial Statements for the year Ended June 30, 2018: Secretary-Treasurer Ketcham 5 Transportation Department a) Transportation Department Report: Transportation Supervisor George McGowan 6 Buildings & Maintenance Department a) Maintenance Department Report: Manager of Operations Scott Thomson b) QJS Project Definition Report Update: Secretary-Treasurer Ketcham (verbal) Page 1 of 62

2 7 Technology Department a) Technology Department Report: Director Lofstrom (verbal) 8 Facility Enrolment and Capacity a) Facility Enrolment and Capacity: Secretary-Treasurer Ketcham (will be provided at the meeting as a handout) 9 Next Meeting Date a) Thursday, October 4, 2018 at 1:00 p.m. 10 Adjournment Page 2 of 62

3 AGENDA ITEM # 3a) QUESNEL SCHOOL DISTRICT BOARD OF EDUCATION Minutes of a Finance Committee Meeting of the Board of Education held in the Board Room on Thursday, May 10, 2018 at 2:00 p.m. PRESENT: IN ATTENDANCE: OTHER: REGRETS: CALL TO ORDER Mr. T. Goulet (Chairperson), Ms. G. Jackson, Mr. H. Schonke, Mr. D. Chapman Superintendent of Schools S. Miller Secretary-Treasurer B. Ketcham Director of Instruction Human Resources P. Lofstrom Manager of Operations S. Thomson Controller R. McKnight Recording Secretary T. Ruether QDTA Representative L. Kishkan, D. Rodgers CUPE Representative L. Jones Ms. W. Clement Transportation Supervisor: G. McGowan "We would like to acknowledge that we are meeting on the traditional territories of the Lhtako Dene Nation" The meeting was called to order at 2:03 p.m. ADOPTION OF AGENDA Adoption of Agenda for Thursday, May 10, 2018 The Agenda for Thursday, May 10 was adopted by consensus as presented. ADOPTION OF MINUTES Adoption of Minutes of Thursday, March 29, 2018 There being no errors or omissions to the minutes of Thursday, May 29, 2018, the minutes were approved by consensus as previously circulated. TRANSPORTATION DEPARTMENT Transportation Department Report Secretary-Treasurer Ketcham reviewed the Transportation Department report, highlighting the route adjustments made due to the road washouts which have resulted in an additional 2.5 hours daily for busing. The new buses have been ordered and will be here in July. The extended warranty will be purchased for the new buses and it is expected that this will help with the overall cost of repairs for the life of the buses to be less than it is currently. Due to a backlog of bus orders, the district is still waiting for the arrival of one bus that was ordered last year. It is expected to arrive soon. There was discussion on the Deep Creek Hill situation where there is approximately 175 meters of the hill washed out. The back road via Garner and Webster roads is very rough, muddy and narrow. It was agreed that the district should reach out to the Ministry of Transportation to discuss what the future plans are as well as to families to discuss some options for students such as distance learning. Adoption of Minutes of Thursday, May 10, 2018 Page 3 of 62

4 AGENDA ITEM # 3a) Finance Committee Thursday, May 10, 2018 Policy & Procedures School Bus Emergencies The Committee reviewed the suggested changes to Policy & Procedures School Bus Emergencies. The Committee agreed by consensus that Policy & Procedures School Bus Emergencies be recommended to the Board of Education of first and final reading with the suggested changes. BUILDINGS & MAINTENANCE DEPARTMENT Maintenance Department Report Manager of Operations Scott Thomson provided an overview of his report, highlighting on the new Quesnel Junior School site and reported that the work is starting to wrap up and some items are being moved to the new site. Cynthia Bernier has been contracted to assist with the coordination of the move. The general contractor, WIC has completed approximately 90% of their work with a few deficiencies to be completed including doors and outside paint. A temporary carpenter has been hired and is working out well and this has been effective for the department in catching up on work requests, etc. The new lawnmower arrived and does a much nicer job and is faster than the old one. Two new trucks were purchased to replace some of the department's aging fleet. Discussion ensued with queries being answered. FINANCE DEPARTMENT Financial Report Controller Rick McKnight presented the financial report, advising that as of April 30, 80% of the funding has been received and that the numbers are in line from prior years. An overview was provided of the expenses by program, special purpose funds and invoices over $25,000. Discussion ensued with queries being answered. TECHNOLOGY DEPARTMENT Technology Department Report Director Perry Lofstrom provided a verbal report on the Technology Department, advising that they have been dealing with a few issues in the district including a leaking roof at Red Bluff Lhtako that damaged some equipment. Some firewalls have been replaced throughout the district as well as ongoing improvements and replacements of different drives. In addition to the work order requests, the department has ongoing maintenance that must be completed and they will be spending some time at Maple Drive getting things ready for September. Superintendent Miller advised that the district is going to create an inventory of technology and this will begin the stages of preparing a detailed technology plan for the district. FACILITY ENROLMENT AND CAPACITY Facility Enrolment and Capacity Secretary-Treasurer Ketcham reviewed the Facility Enrolment and Capacity report, advising there were not a lot of changes, just the usual movement between schools. There was discussion on the capacity of Maple Drive as well as what nominal capacity is versus actual capacity. It was explained that nominal capacity is the Adoption of Minutes of Thursday, May 10, 2018 Page 4 of 62

5 AGENDA ITEM # 3a) Finance Committee Thursday, May 10, 2018 average number of 25 students per classroom that the Ministry of Education uses for planning purposes. Discussion ensued with queries being answered. POLICY REVIEWS Policy & Procedures Budget Development, Monitoring and Reporting Secretary-Treasurer Ketcham advised that there are four policies being presented at this meeting that are brand new. These new policies are as a result of recent recommendations by the Auditor General around the tightening up of budgets and policies around finance in school districts. The Ministry of Education requires that three of the attached policies be implemented by June 30. They are the ones called Surplus, Budget Development, Monitoring and Reporting and Audit Committees. Secretary-Treasurer also felt that a policy should be developed around the Capital Budget and the process that the district follows and that new policy is also included. Secretary-Treasurer Ketcham advised that she will also be reviewing Policy & Procedures Fiscal Control and making some changes to it over the summer to including fiscal control for purchasing as that area is currently not covered in the policy. Discussion ensued with queries being answered. The Committee reviewed new Policy & Procedures Budget Development, Monitoring and Reporting and some minor changes were recommended. The Committee agreed by consensus that Policy & Procedures Budget Development, Monitoring and Reporting be recommended to the Board of Education of first reading. Policy & Procedures Capital Budget The Committee reviewed and discussed new Policy & Procedures Capital Budget. The Committee agreed by consensus that Policy & Procedures Capital Budget be recommended to the Board of Education of first reading. Policy & Procedures Surplus The Committee reviewed and discussed new Policy & Procedures Surplus as well the Ministry of Education's suggested best practice amount for districts' surplus amounts. Trustee Runge entered the meeting at 2:53 p.m. and remained for the duration of the meeting. Discussion ensued with queries being answered. The Committee agreed by consensus that Policy & Procedures Surplus be recommended to the Board of Education of first reading. Adoption of Minutes of Thursday, May 10, 2018 Page 5 of 62

6 AGENDA ITEM # 3a) Finance Committee Thursday, May 10, 2018 Policy & Procedures Audit Committees The Committee reviewed and discussed new Policy & Procedures Audit Committees. Secretary-Treasurer Ketcham advised that the Audit Committee would be a committee in addition to the Finance Committee. The Committee agreed by consensus that Policy & Procedures Audit Committees be recommended to the Board of Education of first reading. NEXT MEETING DATE ADJOURNMENT Next Meeting Date: To be Announced The meeting adjourned at 3:04 p.m. Adoption of Minutes of Thursday, May 10, 2018 Page 6 of 62

7 or tf af dr Financial Statement Presentation September 10, 2018 sc us s di n io on ly Draft Audited Financial Statements for the year Ended June 30, 2018: Sec...Page School District No. 28 (Quesnel) 7 of 62

8 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec...Page 8 of 62 Agenda Auditors Report Financial statement review Financial statement notes Questions draft for discussion only 2016 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 2

9 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec...Page 9 of 62 Auditor s Report Independent Auditors Report Compliance report issued in respect of the financial statements from Statement 1 through the Notes to the Financial Statements Clean audit opinion to be issued draft for discussion only 2016 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 3

10 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 10 of 62 Assets of School District No. 28 June 30, 2018 Statement of Financial Position (in thousands of dollars) Cash & Cash Equivalents $ 6,509.9 $ 5,835.2 Accounts Receivable $ $ Prepaid Expenses $ $ Restricted Assets $ 72.0 $ 72.0 draft for discussion only Tangible Capital Assets $ 26,412.6 $ 23, KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 4

11 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 11 of 62 Receivables of School District No.28 June 30, 2018 Statement of Financial Position (in thousands of dollars) Change Ministry of Education $ $ $ (76.9) Due From Province - Other $ - $ - $ - Other Receivables $ $ 74.8 $ draft for discussion only Total Receivables $ $ $ KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 5

12 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 12 of 62 Tangible Capital Assets of School District No. 28- June 30, 2018 Statement of Financial Position (in thousands of dollars) Change Sites $ 2,842.6 $ 2,842.7 $ (0.1) Buildings $ 53,728.4 $ 50,550.5 $ 3,177.9 Furniture & Equipment $ 1,432.1 $ 1,293.4 $ Vehicles $ 2,495.8 $ 2,387.2 $ Computer Software Total Tangible Capital Assets - Gross $ 27.5 $ - $ 27.5 $ 60,526.4 $ 57,073.8 $ 3,452.6 draft for discussion only Accumulated amortization $ (34,113.8) $ (33,262.9) $ (850.9) Total Tangible Capital Assets - Net $ 26,412.6 $ 23,810.9 $ 2, KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 6

13 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 13 of 62 Liabilities of School District No. 28 June 30, 2018 Statement of Financial Position (in thousands of dollars) Change Accounts payable $ $ $ Unearned revenue $ - $ 0.1 $ (0.1) Employee future benefits $ $ $ 22.3 Other liabilities $ 1,798.6 $ 1,642.0 $ Total liabilities (before deferred revenue) draft for discussion only $ 3,690.9 $ 3,215.0 $ KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 7

14 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 14 of 62 Deferred Revenues of School District No. 28 June 30, 2018 Statement of Financial Position (in thousands of dollars) Change Deferred Revenue $ $ $ (100.5) Deferred Capital Revenue $ 20,380.9 $ 17,825.7 $ 2,555.2 Total Deferred Revenues $ 21,004.7 $ 18,550.0 $ 2,454.7 draft for discussion only 2016 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 8

15 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 15 of 62 Results for the 2018 Fiscal Year Schedule of Operations (in thousands of dollars) Budget 2018 (Amended) Actual 2018 Actual 2017 Revenues $ 38,919.2 $ 39,118.7 $ 38,991.0 Expenses $ 39,221.5 $ 39,738.5 $ 38,402.8 draft for discussion only Surplus (Deficit) $ (302.3) $ $ KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 9

16 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 16 of 62 Operating Surplus Breakdown Schedule of Changes in Accumulated Surplus (Deficit) by Fund (in thousands of dollars) Actual 2018 Actual 2017 Operating Fund $ $ Special Purpose Fund $ - $ - Capital Fund $ (281.0) $ (241.5) draft for discussion only Accumulated Surplus (Deficit) $ $ KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 10

17 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 17 of 62 Total Accumulated Surplus Breakdown Schedule of Changes in Accumulated Surplus (Deficit) by Fund (in thousands of dollars) Actual 2018 Actual 2017 Operating Fund $ 1,808.8 $ 1,370.9 Special Purpose Fund $ 72.0 $ 72.0 draft for discussion only Capital Fund $ 6,907.6 $ 6,965.4 Total Accumulated Surplus $ 8,788.4 $ 8, KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 11

18 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 18 of 62 Key Notes to the Financial Statements Significant accounting policies and practices are disclosed in Note 2 to the financial statements draft for discussion only 2016 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 12

19 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 19 of 62 Questions Questions on the financial statements? draft for discussion only 2016 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 13

20 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 20 of 62 kpmg.ca 2016 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. draft for discussion only

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46 Statement Page 27 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 46 of 62 School District No. 28 (Quesnel) Schedule of Changes in Accumulated Year Ended June 30, 2018 Surplus (De?cit) by Fund Schedule 1 (Unaudited) Operating Special Purpose Capital Fund Fund Fund Actual Actual $ $ $ $ $ Accumulated Surplus (De?cit), beginning of year 1,370,891 72,000 6,965,394 8,408,285 7,820,129 Changes for the year Surplus (De?cit) for the year 661,108 (280,959) 380, ,156 Interfund Transfers Tangible Capital Assets Purchased (223,232) 223,232 Net Changes for the year 437,876 - (57,727) 380, ,156 Accumulated Surplus (De?cit), end of year 2 1,808,767 72,000 6,907,667 8,788,434 8,408,285 DRAFT - Not Finalized September 05, :39

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50 1,095,633 Page 31 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 50 of 62 School District No. 28 (Quesnel) Operating Expense by Function, Program and Object Schedule 2C (Unaudited) Year Ended June 30, Principals and Educational Support Other Teachers Vice Principals Assistants Staff Professionals Substitutes Total Salaries Salaries Salaries Salaries Salaries Salaries Salaries S S S $ S $ S 1 Instruction Regular Instruction 10,101,140 83, , ,210 11,478, Career Programs 132,865 33,255 9, , Library Services 488,499 69,370 60, , Counselling 654, , SpecialEducation 2,328, ,747 1,854, , ,626 4,759, English Language Learning 79, , Aboriginal Education 175, , ,494 24,249 42, , School Administration 1,379, ,888 1,620, Continuing Education 1.64 Other Total Function 1 13,960,221 1,853,065 2,355, ,925 5,705 5,705 20,262,748 4 District Administration 411 Educational Administration 142,940 51, , , School District Governance 82,728 82, Business Administration 144, , , , Total Function 4 287, , ,896 1,110,202 5 Operations and Maintenance 5.41 Operations and Maintenance Administration 41,048 98, , Maintenance Operations 1,413, ,026 1,579, Maintenance of Grounds 125,086 37, , Utilities - - Total Function 5 1,579,247 98, ,081 1,881,116 7 Transportation and Housing 7.41 Transportationand Housing Administration 35,555 72, , Student Transportation 916, ,314 1,048, Total Function 7 951,745 72, ,314 1,156,211 9 Debt Services Total Function Total Functions ,960,221 2,140,911 2,355,904 3,730, ,836 1,431,028 24,410,277 - Not Finalized September 05, :39

51 Not 9 Page 32 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 51 of 62 School District No. 28 (Quesnel) Operating Expense by Function, Program and Object Year Ended June 30, 2018 Schedule 2C (Unaudited) Total Employee Total Salaries Services and Salaries Bene?ts and Bene?ts Supplies Actual Budget Actual S S $ $ $ $ $ 1 Instruction 1.02 Regular lnstruction 11,478,021 2,552,207 14,030,228 1,039,090 15,069,318 15,068,860 15,766, Career Programs 175,548 39, ,123 11, , , , Library Services 618, , ,811 33, , , , Counselling 654, , ,387 63, , , , Special Education 4,759,646 1,086,243 5,845, ,390 5,982,279 6,072,857 5,515, English Language Learning 79,699 17,865 97,564 3, , , , Aboriginal Education 871, ,269 1,090,269 55,775 1,146,044 1,189,864 1,002, School Administration 1,620, ,566 1,961,976 67,093 2,029,069 2,066,491 1,755, Continuing Education , Other 5, ,413 19,561 25,974 19,764 11,279 Total Function 1 20,262,748 4,550,912 24,813,660 1,430,555 26,244,215 26,551,511 26,486,449 4 District Administration 411 Educational Administration 412,524 82, ,000 38, , , , School District Governance 82,728 1,448 84,176 76, , , , Business Administration 614, , , , , , ,656 Total Function 4 1,110, ,992 1,303, ,681 1,519,875 1,508,944 1,470,318 5 Operations and Maintenance 5.41 Operations and Maintenance Administration 139,836 32, ,259 85, , , , Maintenance Operations 1,579, ,933 1,915, ,258 2,253,330 2,545,561 2,340, Maintenance of Grounds 162,141 37, ,989 13, , , , Utilities - 795, , , ,815 Total Function 5 1,881, ,204 2,287,320 1,232,590 3,519,910 3,931,222 3,769,487 7 Transportation and Housing 7.41 Transportation and Housing Administration 107,707 26, , , ,994 88, Student Transportation 1,048, ,820 1,284, ,626 1,816,950 1,670,087 1,671,861 Total Function 7 1,156, ,794 1,419, ,626 1,951,631 1,809,081 1,760,048 9 Debt Services Total Function 9 Total Functions ,410,277 5,412,902 29,823,179 3,412,452 33,235,631 33,800,758 33,486,302 DRAFT Finalized September 05, :39

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53 Ministry V ' Page 34 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 53 of 62 School District No. 28 (Quesnel) Changes in Special Purpose Funds and Expense by Object Year Ended June 30, 2018 Schedule 3A (Unaudited) Annual Learning Aboriginal Scholarships Service School Ready, A Facility Improvement Education and Delivery Generated Strong Set, Grant Fund Technology Bursaries Transformation Funds Sta rt Learn OLEP S 8 S $ $ $ $ $ 8 Deferred Revenue, beginning ofyear 27,655 3,074 80,478 25, ,094 3,102 63,034 ~ Add: RestrictedGrants, - ProvincialGrants of Education 179, , ,000 29,400 83,239 ProvincialGrants Other 35, ,574 Other 2,046 Investment Income - 179, ,907 38, , ,000 29,400 83,239 - Less: Allocatedto Revenue 179, ,883 1,637 25, , ,049 19,898 83, Deferred Revenue, end of year 9,679 1,437 92,789 25, , ,536 Revenues Provincial Grants - Ministry of Education 179, ,883 1, ,049 19,898 83,239 ProvincialGrants - Other 23, ,441 OtherRevenue 2,046 Investment Income - 179, ,883 1,637 25, , ,049 19,898 83,239 Expenses Salaries 34,971 Teachers Principals and Vice Principals EducationalAssistants 120,552 90,667 4,147 Support Sta? 80,271 8,626 6,094 Substitutes 80, , ,293 10,241 34,971 Employee Benefits 16,054 28,331 22,831 1,597 8,670 Servicesand Supplies ,637 25, ,925 8,060 39, , ,883 1,637 25, , ,049 19,898 83,239 Net Revenue (Expense) before Interfund Transfers - Interfund Transfers Net Revenue (Expense) [Additional Expenses funded by, and reported in, the Operating Fund - Not Finalized September 05, :39

54 3 V ' Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 54 of 62 School District No. 28 (Quesnel) Changes in Special Purpose Funds and Expense by Object Year Ended June 30, 2018 Schedule 3A (Unaudited) Rural Education Coding and Classroom Classroom Enhancement Curriculum Priority Enhancement Enhancement BC Skills Other CommunigyLINK Fund Implementation Measures Fund - Overhead Fund - Staffing for Jobs Partnerships TOTAL 8 S $ $ 8 S S S S - - Deferred Revenue, beginning of year 41,931 68,671 14,182 99, ,289 Add: Restricted Grants Provincial Grants - Ministry ofeducation 459, , ,612 1,134,173 3,073,003 Provincial Grants Other - 17,800 17,800 - Other 252,839 1,045,378 2,046 Investment Income 459, , ,612 1,134, ,639 4,138,227 Less: Allocatedto Revenue 459, ,758 41,931 68, ,612 1,133, ,918 4,238, Deferred Revenue, end of 1,065 14,182 74, ,757 year Revenues Provincial Grants Ministry ofeducation 459, ,758 41,931 68, ,612 1,133,108 3,195,700 26,355 - Provincial Grants Other 26,355 Other Revenue 268,563 1,014,658 Investment Income - 459, ,758 41,931 68, ,612 1,133, ,918 2,046 4,238,759 Expenses Salaries Teachers 139,178 23,185 55, ,007 36,629 1,207,161 Principals and Vice Principals 233, ,758 Educational Assistants 12,207 26, ,833 Support Staff 263,788 86,283 34, ,875 Substitutes 74, , , ,293 23,185 55, , ,007-38,192 2,250,894 Employee Bene?ts 72, ,266 5,796 13,480 27, ,101 8, ,989 Services and Supplies 111,631 41,199 12, , ,059 1,457, , ,758 41,931 68, ,612 1,133, ,918 4,238,759 Net Revenue (Expense) before Interfund Transfers lnterfund Transfers Net Revenue (Expense) ~ - - Additional Expenses funded by, and reported in, the Operating Fund 14,649 33,315 52, ,169 DRAFT - September 05, :39 Not Finalized Page 35

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56 Page 37 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 56 of 62 School District No. 23 (Quesnel) Schedule 4A (Unaudited) Tangible Capital Assets Year Ended June 30, 2018 Furniture and Computer Computer Sites Buildings Equipment Vehicles Software Hardware Total $ $ $ $ S $ 35 Cost, beginning of year 2,842,744 50,550,499 1,293,343 2,387,188 57,073,774 Changes for the Year Increase: Purchases from: Deferred Capital Revenue Bylaw 3,173, , ,404-3,582,741 - Deferred Capital Revenue Other - 32,417 32,417 - Operating Fund 4, ,974 96, ,232 Local Capital 27,514 27,514-3,177, , ,961 27,514 3,865,904 Decrease: Disposed of Deemed Disposals 259, , , , , ,272 Cost, end of year 2,842,620 53,728,384 1,432,118 2,495,770 27,514 60,526,406 Work in Progress, end of year Cost and Work in Progress, end of year 2,842,620 53,728,384 1,432,118 2,495,770 27,514 60,526,406 Accumulated - 34,113,845 Amortization, beginning of year 31,461, ,266 1,049,905 33,262,843 Changes for the Year increase: Amortization for the Year 896, , ,719 1,264,150 Decrease: Deemed Disposals 259, , , , , ,148 - Accumulated Amortization, end of year 32,357, ,831 1,135,245 Tangible Capital Assets - Net 2,842,620 21,370, ,287 1,360,525 27,514 26,412,561 T - Not Finalized September 05, :40

57 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 57 of 62

58 Draft Audited Financial Statements for the year Ended June 30, 2018: Sec... Page 58 of 62 School District No. 28 (Quesnel) Changes in Unspent Deferred Capital Revenue Year Ended June 30, 2018 MEd Other Bylaw Restricted Provincial Land Other Cayital Capital Capital Capital Capital Total $ $ $ S S S Balance, beginning of year 409, ,966 32, ,992 Changes for the Year Increase: Provincial Grants Ministry of Education 3,514,125-3,514,125 - Investment Income 3,387 3,387 1\/[Ed Restricted Portion of Proceeds on Disposal 13,500 13,500-3,514,125 16,887 3,531,012 Decrease: Transferred to DCR - Capital Additions - 3,582,741 32,417 3,615,158 3,582,741 32,417 3,615,158 Net Changes for the Year (68,616) 16,887 (32,417) (84,146) Balance, end of year 340, , ,846 Schedule 4D (Unaudited) - Not Finalized September 05, :40 Page 39

59 AGENDA ITEM # 5a) Transportation Department: September 2018 report to Finance Committee. Route Adjustments Route 17 (Narcosli) still needs to be adjusted. This run affects buses 51, 56, West Fraser Road is going to take several years to repair as per MOTI. With the route changes District wide we added two spare buses to be on standby to help with the transition between QJS and CSS. After the first week they were terminated. We started the year with two transfer buses up at QJS however; due to the number of students needing to be transferred we now have 5 buses going from QJS to CSS right after school. This is going to be affecting our overall run times and costs. Once the first month is over we will be reviewing runs and streamlining as much as possible. Fuel Cost It is expected that fuel costs will stay close to what they are now over the next year, as per Canadian gasoline and diesel price forecasts. Maintenance (shop) All our buses are up and running. We have received all our new buses for this year and have put all but one into the rotation. The one we are excluding is being used sparingly to help us off set the renewal of too many buses on any given year. The bus that had a blown engine is ready to be rotated back into the line-up of buses. The total cost is about 13, for us. This provides us with a new engine and two years warranty. We have purchased two new compressors to replace the ones that are outdated. It was cheaper to buy all new compressors than to just replace the tanks. Equipment Replacement Compressors mentioned above. Program purchase for diagnostics. Buses mentioned above. Transportation Department Report: Transportation Supervisor George McGow... Page 59 of 62

60 Transportation Department Report: Transportation Supervisor George McGow... Page 60 of 62 AGENDA ITEM # 5a)

61 AGENDA ITEM # 6a) Finance Meeting September 2018 For the second year in a row we have had a very busy summer in the Maintenance, Grounds and Custodial Departments. There was a great deal of internal work from staff as well as coordination with contractors on several large projects. However, even with so much going on, I believe we were largely successful in completing these projects on time and on budget despite some unavoidable set-backs. One of our bigger items was the QJS project which had and still has many components to it. School District 28 staff spent a good portion of the summer completing the building, the move, and finishing the portables. For the most part, it was 99% complete and ready to students on the first day of school. Any issues or unforeseen issues that may arise moving forward will be dealt with through our work request system. Another element that is still going on, with regards to QJS, is the Project Definition Report. This was started some months ago and I continue to work closely with engineers, architects, consultants and senior team to complete this for the Ministry s October 31, 2018 deadline. Lastly, in regards to the QJS project is the complete shut down and securing of the original site on Callanan Street. This will be a big priority in the next month to save on unnecessary energy costs and to make sure no unwanted people enter the building. We hope to have most of this done by the end of September and start of October. Correlieu was and still is a busy place for projects this year. We managed to complete the remainder of all of the main hallway flooring as well as the foods room and one classroom. This went very smooth and turned out great. In addition to the hallway flooring, the gymnasium floor was completely re-done. The old floor was fully removed and inspected down to the floor joist. We did run into some unexpected structural issues with a section of the floor. Though this was fairly easy and cheap to fix, it did delay the project three to four days. The other big project at Correlieu is the final phase of the buildings HVAC system. This project has seen some delays due mostly to products not being shipped on time. The contractor has now switched their shift to afternoons. We have done this in past phases and it has worked well. This project is currently around 70% complete. Despite so much going on in a short amount of time in one place, it all went extremely well. As most are aware the district was awarded money for the new playground at Voyageur Elementary. There was about a two week delay in delivery of the equipment. We currently have all of our grounds crew on this project and plan on completion the week of September 17. This is a priority for the grounds as we can only imagine the excitement the kids have waiting to use it. Parkland Elementary received some much needed LED lighting in the gym. As well as lighting, we also fully re-sanded, added new lines and a final sealer coat to the gym hardwood floor. This made the gym look like a completely new space. Our roofing project for the summer was Riverview Elementary. We managed to do the entire roof and added 6 of insulation as well. There were lots of leaks before, so these will be a thing of the past. This extra insulation will help with energy consumption. Maintenance Department Report: Manager of Operations Scott Thomson Page 61 of 62

62 AGENDA ITEM # 6a) Red Bluff Elementary received an upgrade to the library. This better utilized the space and made it more functional, as well as adding another office for the new Vice-Principal. In the renovation we also added new LED lighting and re-sanded and finished the hardwood floor. Helen Dixon had a roof top unit which the A/C stopped working. After receiving several quote on repair versus replace, we decided the most cost effective solution was to replace the unit. As for the rest of the schools and sites, there was a lot going on just not as big of a magnitude. There was regular preventative maintenance and cleaning at all sites. The custodial staff did a great job despite the challenges of working around all the renovations, etc. It was another projective summer preparing the schools for staff and students on time, on budget, and most importantly without any major injuries. Meetings/Finance Meeting 2018 September Maintenance Department Report: Manager of Operations Scott Thomson Page 62 of 62