School District No. 38 (Richmond)

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1 Amended School District No. 38 (Richmond) June 30, 2015

2 School District No. 38 June 30, 2015 Table of Contents Bylaw.... Amended - Revenue and Expense - Statement Amended - Changes in Net Financial Assets (Debt) - Statement Amended - Schedule of Changes in Accumulated Surplus (Deficit) by Fund - Schedule Amended - Operating Revenue and Expense - Schedule Schedule 2A - Amended - Schedule of Operating Revenue by Source Schedule 2B - Amended - Schedule of Operating Expense by Source Schedule 2C - Amended - Operating Expense by Function, Program and Object Amended - Special Purpose Revenue and Expense - Schedule Schedule 3A- Amended - Changes in Special Purpose Funds Amended - Capital Revenue and Expense - Schedule *NOTE - Statement I, Statement 3, Statement 5 and Schedules 4A - 4D are used for Financial Statement reporting only.

3 N A Bylaw of THE BOARD OF EDUCATION OF SCHOOL DISTRICT NO. 38 (RICHMOND) (called the "Board") to adopt the Amended of the Board for the fiscal year 2014/2015 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 adopted by this bylaw. 2. This bylaw may be cited as School District No. 38 (Richmond) Amended Annual Budget Bylaw for fiscal year 2014/ The attached Statement 2 showing the estimated revenue and expense for the 2014/2015 fiscal year and the total budget bylaw amount of 216,182,634 for the 2014/2015 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 2014/2015. READ A FIRST TIME THE 16th DAY OF FEBRUARY, 2015; READ A SECOND TIME THE 16th DAY OF FEBRUARY, 2015; READ A THIRD TIME, PASSED AND ADOPTED THE 16th DAY OF FEBRUARY, 2015; Chairperson~of~u{e BdaJi Secretary Treasurer I HEREBY CERTIFY this to be a true original of School District No. 38 (Richmond) Amended Bylaw 2014/2015, adopted by the Board the 16th DAY OF FEBRUARY, Secretary Treasurer

4 School District No. 38 (Richmond) Amended Revenue and Expense Ministry Operating Grant F1111dccl FTE's School-Age Adult Other Total Ministry Operating Grant Funded FTE's 2015 Amended 20, , Statement , , Revenues Provincial Grants Ministry of Education Other Federal Grants Tuition Other Revenue Rentals and Leases Gain (Loss) on Disposal of Tangible Capital Assets Amortization of Deferred Capital Revenue Total Revenue Expenses Instruction District Administration Operations and Maintenance Transportation and Housing Debt Services Total Expense Net Revenue (Expense) Budgeted Allocation (Retirement) of Surplus (Deficit) Budgeted Reduction of Unfunded Employee Future Benefits Budgeted Surplus (Deficit), for the year 177,137,770 11,627 1,221,331 13,330,166 7,149, ,240 40,362,913 8,060, ,842, ,365,608 5,716,256 37,596,016 1,411, , ,247,507 35,594,960 1,300,000 (200,000) 36,694, ,055,417 21,989 1,430,094 12,326,225 8,087, , ,687 40,362,913 8,060, ,798, ,897,174 5,558,200 37,481,932 1,466, , ,505,256 36,293,221 1,300,000 (200,000) 37,393,221 Budgeted Surplus (Deficit), for the year comprised of: Operating Fund Surplos (Deficit) Special Purpose Fund Surplus (Deficit) Capital Fund Surplus (Deficit) Budgeted Surplus (Deficit), for the year 36,694,960 36,694,960 37,393,221 37,393,221 Version: 5898, Page2

5 School No. Amended - Revenue and Expense Budget Bylaw Amount Operating - Total Expense Operating - Reduction of Unfunded Employee Future Benefits Special Purpose Funds - Total Expense Special Purpose Funds - Tangible Capital Assets Purchased Capital Fund - Total Expense Capital Fund - Tangible Capital Assets Purchased from Local Capital Total Budget Bylaw Amount 2015 Amended 186,229, ,000 14,428, ,047 12,589,006 2,041, ,182,634 Statement ,786, ,000 14,616, ,960 12,101,998 2,591, ,266,296 Approved by the Board Date Signed Signature of the Secretary Treasurer Date Signed February 10, :42 Page 3

6 School No. 38 (Richmond) Amended - Changes in Net Financial Assets (Debt) Statement 4 Surplus (Deficit) for the year Effect of change in Tangible Capital Assets Acquisition of Tangible Capital Assets From Operating and Special Purpose Funds From Local Capital From Deferred Capital Revenue Assets Under Capital Lease Total Acquisition of Tangible Capital Assets Amortization of Tangible Capital Assets Net carrying value of Tangible Capital Assets disposed of Total Effect of change in Tangible Capital Assets 2015 Amended 35,594,960 (694,047) (2,041,080) (3,794,511) (482,136) (7,011,774) 1'2,431, ,087 6,181, ,293,221 (969,960) (2,591,080) (3,794,511) (7,355,551) 12,000, ,087 5,406,663 (Increase) Decrease in Net Financial Assets (Debt) 41,776,580 41,699,884 Version; February I 0, :42 Page4

7 School No, 38 (Richmond) Amended - Schedule of Changes in Accumulated Surplus (Deficit) by Fund Operating Special Purpose Fund Fund Schedule l Capital 2015 Amended Fund Accumulated Surplus (Deficit), beginning of year Changes for the year Net Revenue (Expense) for the year lnterfund Transfers Tangible Capital Assets Purchased Net Changes for the year Budgeted Accumulated Surplus (Deficit), end of year 6,766,700 (1,100,000) 694,047 (694,047) (1,100,000) 5,666, ,697, ,464,171 36,000,913 35,594, ,047 36,694,960 35,594, ,392, ,059,131 Page 5

8 School District No. 38 (Richmond) Amended - Operating Revenue and Expense Schedule 2 Revenues Provincial Grants Ministry of Education Tuition Other Revenue Rentals and Leases Total Revenue 2015 Amended 169,913,467 13,330, , , , ,129, I 73,512,854 12,326, , , , ,686,311 Expenses Instruction District Administration Operations and Maintenance Transportation and Housing Total Expense Net Revenue (Expense) Budgeted Prior Year Surplus Appropriation Budgeted Reduction of Unfunded Employee Future Benefits 154,611,906 5,475,839 24,976,756 1,165, ,229,847 (1,100,000) 1,300,000 (200,000) 157,036,739 5,315,678 25,205,844 1,228, ,786,311 (1,100,000) 1,300,000 (200,000) Budgeted Surplus (Deficit), for the year Page 6

9 School No, 38 (Richmond) Amended - Schedule of Operating Revenue by Source Provincial Grants - Ministry of Education Operating Grant, Ministry of Education Strike Savings Recovery Other Ministry of Education Grants Pay Equity Labour Settlement Funding Carbon Tax Rebate Education Guarantee FSA Scorer Total Provincial Grants - Ministry of Education Tuition Summer School Fees Continuing Education Offshore Tuition Fees Total Tuition Other Revenues Other School District/Education Authorities Miscellaneous Cafeteria Miscellaneous Total Other Revenue Rentals and Leases Total Operating Revenue Schedule 2A 2015 Amended ,673, ,082,167 (6,081,927) 2,215,706 2,215,706 3,804, , , ,248 75,993 28,988 28, ,913, ,512, , , ,331 12,759,291 11,485,574 13,330,166 12,326, , , , ,607 12,693 21, , , , , , , ,129, ,686,311 February 10, 2015 II :42 Page 7

10 School No.38 Amended - Schedule of Operating Expense by Source Salaries Teachers Principals and Vice Principals Educational Assistants Support Staff Other Professionals Substitutes Total Salaries Employee Benefits Total Salaries and Benefits Services and Supplies Services Student Transportation Professional Development and Travel Rentals and Leases Dues and Fees Insurance Supplies Utilities Total Services and Supplies Total Operating Expense Schedule 2B 2015 Amended ,245,027 85,900,292 9,561,293 9,818,791 10,226, ,508 18,909,806 18,762,004 4,171,923 4,099,789 5,534,782 4,956, ,649, ,944,470 36,997,942 36,841, ,647, ,785,618 6,098,103 6,087,103 10,300 10, , , , , , , , ,807 6,531,158 6,563,197 3,599,167 3,998,005 17,582,316 18,000, ,229, ,786,311 Page 8

11 School District No. 38 (Richmond) Amended - Operating Expense by Function, Program and Object Schedule 2C l Instruction 1.02 Regular Instruction 1.03 Career Programs 1.07 Library Services 1.08 Counselling I.10 Special Education 1.30 English Language Learning 1.31 Aboriginal Education School Administration 1.60 Summer School 1.61 Continuing Education 1.62 Off Shore Students 1.64 Other Total Function l 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 Student Transportation Total Function 7 P1 incipals and Teachers Vice Principals Salaries Salaries 61,901,337 1,367, ,273 1,674,902 21,419 2,920,192 8,128, ,948 4,861, , ,349 7,317, , ,508 3,215, ,643 83,245,027 9,426,071 28, , ,222 Educational Support Other Assistants Staff Professionals Substitutes Total Salaries Salaries Salaries Salaries Salaries s 1,060,798 3,568,456 67,898, , , ,381 4,189 2,267,891 2,920,192 10,226, ,148 19,065, ,196 5,268,991 23, ,003 3,788, ,000 11,388, , , ,132 1,019, , ,868 78,140 4,145,211 10,226,758 6,257, ,188 4,986, ,791, ,326 1,135,540 1,433, , , , , ,779 2,152,905 1,188,285 2,247, ,779 3,745, ,963 1,274,177 1,379,140 10,095, ,205 10,425, , ,250 10,872,936 1,274, ,205 12,477, ,342 43, , ,342 43, ,075 9 Debt Services Total Function 9 Total Functions ,245,027 9,561,293 10,226,758 18,909,806 4,171,923 5,534, ,649,589 Page 9

12 School District No. 38 (Richmond) Amended - Operating Expense by Function, Program and Object Schedule 2C I Instruction 1.02 Regular Instruction I. 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 1.60 Summer School 1.61 Continuing Education 1.62 Off Shore Students 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 S 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 Student Transportation Total Function 7 Total Employee Salaries Benefits 67,898,308 19,181,272 SH,2ll 144,417 2,267, ,679 2,920, ,654 19,065,476 5,338,333 5,268,991 1,475, ,003 85,961 11,388,056 3,188,656 1,019, ,324 4,145,211 1,160, ,791,352 32,318,272 1,433, , ,359 3,985 2,152, ,813 3,745,844 1,008,200 1,379, ,159 10,425,928 2,930, , ,911 12,477,318 3,493, , , , ,821 Total Salaries Services and 2015 Amended 2015 and Benefits Supplies 87,079,580 2,919,866 89,999,446 90,261, , , , ,838 2,908, ,016 3,252,586 3,739,850 3,737,846 17,400 3,755,246 4,045,396 24,403, ,100 25,281,909 25,339,182 6,744,308 52,100 6,796,408 7,499, ,964 34, , ,281 14,576, ,602 14,806,314 14,389, ,949 1,304, ,459 1,602,796 1,819,418 5,305,870 2,495,634 7,801,504 7,459,076 22,805 22,805 22, ,109,624 7,502, ,611, ,036,739 1,834, ,465 2,025,447 1,879, , , , ,932 2,755, ,130 3,153,848 3,104,368 4,754, ,795 5,475,839 5,315,678 1,765, ,737 2,450,036 2,451,181 13,356,507 4,319,635 17,676,142 17,444, , ,250 1,251,411 1,311,897 3,599,167 3,599,167 3,998,005 15,970,967 9,005,789 24,976,756 25,205, , ,450 1,165,346 1,228, , ,450 1,165,346 1,228,050 9 Debt Services Total Function 9 Total Functions ,649,589 36,997, ,647,531 17,582, ,229, ,786,311 Page 10

13 School 38 (Richmond) Amended - Special Purpose Revenue and Expense YearEndcdJune30,2015 Revenues Provincial Grants Ministry of Education Other Federal Grants Other Revenue Total Revenue Expenses Instruction District Administration Operations and Maintenance Total Expense Net Revenue (Expense) Net Transfers (to) from other funds Tangible Capital Assets Purchased Total Net Transfers Budgeted Surplus (Deficit), for the year 2015 Amended 7,224,303 H,627 1,221,331 6,653,740 11,700 15,122,701 13,753, , ,535 14,428, ,047 (694,047) (694,047) 2015 Schedule 3 6,542,563 21,989 1,430,094 7,583,199 9,062 15,586,907 13,860, , ,990 14,616, ,960 (969,960) (969,960) February 10, :42 Page 11

14 School District No. 38 (Richmond) Amended - Changes in Special Purpose Funds Schedule JA Deferred Revenue, beginning of year Annual Leaming Special Facility Improvement Education Grant Fund Eguiement 94, ,536 9,623 Scholarships School Ready, and Generated Strong Set, Bursaries Funds Start Learn OLEP CommunityLINK 873,228 4,177, , , , Add: Restricted Grants Provincial Grants - Nlinistry of Education Federal Grants Other 899,711 3,452, ,711 3,452, ,000 93, , ,162 7,200 6,531,600 9,200 16,400 6,531, ,000 93, , ,162 Less: Allocated to Revenue Recovered Fund closed to Operating Fund Liability Deferred Revenue, end of year 993,976 3,679,013 9,623 9,200 6,323, ,090 91, , ,093 3,171 3, ,428 4,385, , , ,776 Revenues Provincial Grants - Ministry of Education Provincial Grants - Other Federal Grants Other Revenue 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 lnterfund Transfers Tangible Capital Assets Purchased Net Revenue (Expense) 993,976 3,679,013 9, ,976 3,679,013 9,623 2,259, , ,146 2,697, , , ,536 9, ,129 3,679,013 9, ,847 (672,847) (672,847) 211,090 91, , ,093 6,323,040 9,200 9,200 6,323, ,090 91, , ,093 39,953 35,947 89, ,445 25, ,555 35, ,445 65,731 71, ,137 38,499 15,809 13, ,854 9,200 6,323,040 25,146 10, , ,902 9,200 6,323, ,090 91, , ,893 21,200 (21,200) (21,200) Page 12

15 School District No. 38 (Richmond) Amended A1mual Budget - Changes in Special Pmpose Funds Deferred Revenue, beginning of year Provincial Resource Program 3,004 Provincial Early LINC/ Intervention SWIS 71,101 13,572 English Enhanced Settlement Language Settlement Early AVID Community Workers Services For Workers Leaming Program Literacy In Schools Adults 91,330 56,092 24,725 10, , ,942 Schedule 3A Add: Restricted Grants Provincial Grants - Ministry of Education Federal Grants Other 686, , ,139 1,207, ,139 1,207,759 Less: Allocated to Revenue Recovered Fund closed to Operating Fund Liability Deferred Revenue, end of year 664,569 24, ,505 1,221,331 83,735 6,627 28,500 5,000 84, , ,942 27,592 19,725 10,000 Revenues Provincial Grants - Ministry of Education Provincial Grants - Other Federal Grants Other Revenue Expenses Salaries Teachers Principals and Vice Principals Educational Assistants Support Staff Other Professionals Substitutes 664, , ,546 17, , ,505 1,221, ,505 1,221, , ,389 27,602 62, ,606 46, , ,691 28,500 6,627 5,000 6,627 28,500 5,000 5,319 5,319 Employee Benefits Sen,ices and Supplies 94, , ,569 51, , , , ,505 1,221,331 1,308 28,500 5,000 6,627 28,500 5,000 Net Revenue (Expense) before Interfund Transfers lnterfund Transfers Tangible Capital Assets Purchased Net Revenue (Expense) Page 13

16 School District No. 38 (Richmond) Amended - Changes in Special Purpose Funds Schedule 3A Deferred Revenue, beginning of year Educational Trust Fund 200,483 TOTAL 7,872,201 Add: Restricted Grants Provincial Grants - Ministry of Education Federal Grants Other 350,000 2, ,500 6,804,503 1,207,759 6,888,800 11,700 14,912,762 Less: Allocated to Revenue Recovered Fund closed to Operating Fund Liability Deferred Revenue, end of year Revenues Provincial Grants - Ministry of Education Provincial Grants - Other Federal Grants Other Revenue Expenses Salaries Teachers Principals and Vice Principals Educational Assistants Support Staff Other Professionals Substitutes Employee Benefits Senrices and Supplies Net Revenue (Expense) before lnterfund Transfers lnterfund Transfers Tangible Capital Assets Purchased Net Revenue (Expense) 333, , ,700 2, , )00 333,200 15,122, ,400 1,162,338 6,384,524 7,224,303 11,627 1,221,331 6,653,740 11,700 15,122,701 3,318,181 27, , ,344 51, ,453 4,740,554 1,006,918 8,681,182 14,428, ,047 (694,047) (694,047) February 10, :42 Page 14

17 School District No. 38 (Richmond) Amended - Capital Revenue and Expense Schedule 4 Revenues Provincial Grants Gain (Loss) on Disposal of Tangible Capital Assets Amortization of Deferred Capital Revenue Total Revenue Expenses Amortization of Tangible Capital Assets Operations and Maintenance Transportation and Housing Interest Payment Capital Lease Total Expense Net Revenue (Expense) Net Transfers (to) from other funds Tangible Capital Assets Purchased Total Net Transfers Other Adjustments to Fund Balances District Portion of Proceeds on Disposal Tangible Capital Assets Purchased from Local Capital Principal Payment Capital Lease Total Other Adjustments to Fnnd Balances Budgeted Surplus (Deficit), for the year 2015 Amended Invested in Tangible Local Capital Assets Capital 166,540 40,362,913 8,060,466 48,423, ,540 12,184, , ,699 12,431, ,699 35,992,072 8, , ,047 (41,125,000) 41,125,000 2,041,080 (2,041,080) 1,715,370 (1,715,370) (37,368,550) 37,368,550 (682,431) 37,377,391 Fund 2015 Balance 166, ,880 40,362,913 40,362,913 8,060,466 8,060,466 48,589,919 48,525,259 12,184,725 11,762, , , , ,871 12,589,006 12,101,998 36,000,913 36,423, , , , ,960 36,694,960 37,393,221 Page 15

Annual Budget. No.. June 30, Version: June 16, :44

Annual Budget. No.. June 30, Version: June 16, :44 No.. June 30, 2017 June 30, 2017 Table of Contents Bylaw... 1 - Revenue and Expense - Statement 2... 2 - Changes in Net Financial Assets (Debt) - Statement 4... 4 - Operating Revenue and Expense - Schedule