School District No. 51 (Boundary)

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1 Annual Budget School District No. 51 (Boundary) June 30, 2013

2 June 30, 2013 Table of Contents Bylaw... 1 Annual Budget - Revenue and Expense - Statement Annual Budget - Change 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.

3 Annual Budget - Revenue and Expense Statement Annual Budget Annual Budget Ministry Operating Grant Funded FTE's School-Age 1, , Adult Total Ministry Operating Grant Funded FTE's 1, , Revenue $ $ Provincial Grants Ministry of Education 16,225,358 15,983,072 Other 44,746 44,746 Other Revenue 246,863 3,000 Rentals and Leases 48,133 48,133 Investment Income 30,000 25,000 Amortization of Deferred Capital Revenue 667,553 Total Revenue 17,262,653 16,103,951 Expense Instruction 12,662,802 12,500,825 District Administration 835, ,463 Operations and Maintenance 2,367,064 2,270,875 Transportation and Housing 640, ,788 Interest 2,037 Amortization of Capital Assets 1,166,712 Total Expense 17,674,081 16,253,951 Net Revenue (Expense) (411,428) (150,000) Budgeted Allocation (Retirement) of Surplus (Deficit) 103, ,000 Budgeted Transfers (to) from other funds (2012 only) (150,000) Budgeted Surplus (Deficit), for the year (308,196) - Budgeted Surplus (Deficit), for the year comprised of: Operating Fund Surplus (Deficit) Special Purpose Fund Surplus (Deficit) Capital Fund Surplus (Deficit) (308,196) Budgeted Surplus (Deficit), for the year (308,196) - Page 2

4 Annual Budget - Revenue and Expense Statement Annual Budget Annual Budget Budget Bylaw Amount Operating - Total Expense 15,650,300 16,253,951 Operating - Capital Assets Purchased 25,000 25,000 Special Purpose Funds - Total Expense 855,032 Capital Fund - Total Expense 1,168,749 Capital Fund - Assets Purchased from Local Capital 310,000 Local Capital and Other Transfers 125,000 Total Budget Bylaw Amount 18,009,081 16,403,951 Approved by the Board Signature of the Chairperson of the Board of Education Date Signed Signature of the Superintendent Date Signed Signature of the Secretary Treasurer Date Signed Page 3

5 Annual Budget - Change in Net Financial Assets (Debt) Statement Annual Budget $ Surplus (Deficit) for the year (411,428) Effect of change in Tangible Capital Assets Acquisition of Tangible Capital Assets From Operating and Special Purpose Funds (25,000) From Local Capital (310,000) From Deferred Capital Revenue (524,765) Total Acquisition of Tangible Capital Assets (859,765) Amortization of Tangible Capital Assets 1,166,712 Total Effect of change in Tangible Capital Assets 306,947 (Increase) Decrease in Net Financial Assets (Debt) (104,481) - Page 4

6 Annual Budget - Operating Revenue and Expense Schedule Annual Budget Annual Budget $ $ Revenue Provincial Grants Ministry of Education 15,614,789 15,983,072 Other 44,746 44,746 Other Revenue 2,400 3,000 Rentals and Leases 48,133 48,133 Investment Income 20,000 25,000 Total Revenue 15,730,068 16,103,951 Expense Instruction 11,928,921 12,500,825 District Administration 835, ,463 Operations and Maintenance 2,245,913 2,270,875 Transportation and Housing 640, ,788 Total Expense 15,650,300 16,253,951 Net Revenue (Expense) 79,768 (150,000) Budgeted Prior Year Surplus Appropriation 103, ,000 Net Transfers (to) from other funds Capital Assets Purchased (25,000) (25,000) Local Capital (125,000) (125,000) Other (33,000) Total Net Transfers (183,000) (150,000) Budgeted Surplus (Deficit), for the year - - Page 5

7 Annual Budget - Schedule of Operating Revenue by Source Schedule 2A Annual Budget Annual Budget $ $ Provincial Grants - Ministry of Education Operating Grant, Ministry of Education 15,509,544 15,717,834 Other Ministry of Education Grants Pay Equity 105, ,245 Community Link 133,393 Ready Set Learn 19,600 French 7,000 Total Provincial Grants - Ministry of Education 15,614,789 15,983,072 Provincial Grants - Other 44,746 44,746 Other Revenue Miscellaneous Art Start 2,400 3,000 Total Other Revenue 2,400 3,000 Rentals and Leases 48,133 48,133 Investment Income 20,000 25,000 Total Operating Revenue 15,730,068 16,103,951 Page 6

8 Annual Budget - Schedule of Operating Expense by Source Schedule 2B Annual Budget Annual Budget $ $ Salaries Teachers 6,020,744 6,285,038 Principals and Vice Principals 1,108,903 1,204,736 Educational Assistants 765, ,611 Support Staff 2,026,715 1,994,913 Other Professionals 478, ,180 Substitutes 514, ,046 Total Salaries 10,914,651 11,269,524 Employee Benefits 2,516,487 2,563,467 Total Salaries and Benefits 13,431,138 13,832,991 Services and Supplies Services 446, ,197 Student Transportation 83,655 83,003 Professional Development and Travel 192, ,475 Rentals and Leases 33,528 Dues and Fees 71,790 69,790 Insurance 67,400 46,900 Supplies 873, ,017 Utilities 484, ,050 Total Services and Supplies 2,219,162 2,420,960 Total Operating Expense 15,650,300 16,253,951 Page 7

9 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 4,978, ,451 89, ,264 5,690, Career Programs 9,885 9, Library Services 90,895 25, , Counselling 160,315 9,776 27, , Special Education 657, , , ,998 47,000 1,572, Aboriginal Education 124, , , School Administration 729, ,213 6,000 1,045, Other - Total Function 1 6,020,744 1,068, , , ,264 8,882,978 4 District Administration 4.11 Educational Administration 40,136 50, , , School District Governance 74,042 74, Business Administration 121,490 96, ,891 Total Function 4-40, , , ,764 5 Operations and Maintenance 5.41 Operations and Maintenance Administration 19,803 46,590 66, Maintenance Operations 902,999 83,120 27,000 1,013, Maintenance of Grounds 65,618 3,500 69, Utilities - Total Function , ,710 30,500 1,148,630 7 Transportation and Housing 7.41 Transportation and Housing Administration 7,128 46,590 53, Student Transportation 305,061 9, ,561 Total Function ,189 46,590 9, ,279 9 Debt Services Total Function Total Functions 1-9 6,020,744 1,108, ,037 2,026, , ,264 10,914,651 Page 8

10 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 1.31 Aboriginal Education 1.41 School Administration 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 Total Employee Total Salaries Services and Salaries Benefits and Benefits Supplies Annual Budget Annual Budget $ $ $ $ $ $ 5,690,997 1,282,831 6,973, ,003 7,631,831 8,085,125 9,885 2,309 12,194 12, ,645 25, ,503 26, , , ,477 46, ,297 1, , ,670 1,572, ,012 1,984,672 80,050 2,064,722 2,268, ,508 67, ,299 94, , ,240 1,045, ,748 1,284,554 94,690 1,379,244 1,361, ,400 14,400 14,400 8,882,978 2,076,369 10,959, ,574 11,928,921 12,500, ,831 27, ,854 27, , ,288 74,042 2,800 76,842 63, , , ,891 45, , , , , ,764 75, , , , ,463 66,393 14,686 81,079 38, , ,520 1,013, ,847 1,265, ,873 1,523,839 1,520,233 69,118 15,667 84,785 23, , , , , ,050 1,148, ,200 1,431, ,083 2,245,913 2,270,875 53,718 11,556 65,274 3,200 68,474 68, ,561 70, , , , , ,279 81, , , , , ,914,651 2,516,487 13,431,138 2,219,162 15,650,300 16,253,951 Page 9

11 Annual Budget - Special Purpose Revenue and Expense Schedule Annual Budget $ Revenue Provincial Grants Ministry of Education 610,569 Other Revenue 244,463 Total Revenue 855,032 Expense Instruction 733,881 Operations and Maintenance 121,151 Total Expense 855,032 Budgeted Surplus (Deficit), for the year - Page 10

12 Annual Budget - Changes in Special Purpose Funds Schedule 3A Annual Learning Special School Ready, Facility Improvement Education Generated Strong Set, Grant Fund Equipment Funds Start Learn OLEP CommunityLINK TOTAL $ $ $ $ $ $ $ $ $ Deferred Revenue, beginning of year - 7, , ,334 Deferred Revenue, beginning of year, as restated - - 7, , ,334 Add: Restricted Grants Provincial Grants - Ministry of Education 121, ,288 2, ,000 19,600 10, , , , ,288 2, ,000 19,600 10, , ,015 Less: Allocated to Revenue 121, ,288 2, ,000 19,600 7, , ,569 Deferred Revenue, end of year - - 8, , , ,780 Revenue Provincial Grants - Ministry of Education 121, ,288 2, ,000 19,600 7, , ,569 Other Revenue 244, , , ,288 2, , ,000 19,600 7, , ,032 Expense Salaries Services and Supplies 121, ,288 2, , ,000 19,600 7, , , , ,288 2, , ,000 19,600 7, , ,032 Net Revenue (Expense) Page 11

13 Annual Budget - Capital Revenue and Expense Schedule Annual Budget Invested in Local Fund Capital Assets Capital Balance $ $ $ Revenue Provincial Grants Investment Income 10,000 10,000 Amortization of Deferred Capital Revenue 667, ,553 Total Revenue 667,553 10, ,553 Expense Amortization of Capital Assets 1,166,712 1,166,712 Interest Payment Capital Lease 2,037 2,037 Total Expense 1,166,712 2,037 1,168,749 Net Revenue (Expense) (499,159) 7,963 (491,196) Net Transfers (to) from other funds Capital Assets Purchased 25,000 25,000 Local Capital 125, ,000 Capital Lease Payment 33,000 33,000 Total Net Transfers 25, , ,000 Other Adjustments to Fund Balances Capital Assets Purchased from Local Capital 310,000 (310,000) - Principal Payment Capital Lease 30,963 (30,963) - Total Other Adjustments to Fund Balances 340,963 (340,963) - Budgeted Surplus (Deficit), for the year (133,196) (175,000) (308,196) Page 12

School District No. 85 (Vancouver Island North)

Amended Annual Budget School District No. 85 (Vancouver Island North) June 30, 2013 June 30, 2013 Table of Contents Bylaw... 1 Amended Annual Budget - Revenue and Expense - Statement 2... 2 Amended Annual