School District No. 57 (Prince George)

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1 Amended Annual Budget School District No. 57 (Prince George) June 30, 2018

2 June 30, 2018 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 Accumulated 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 Object... 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. 57 (PRINCE GEORGE) (called the ''Board'') to adopt the Amended Annual Budget of the Board for the fiscal year 2017/2018 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. 57 (Prince George) Amended Annual Budget Bylaw for fiscal year 2017/ The attached Statement 2 showing the estimated revenue and expense for the 2017/2018 fiscal year and the total budget bylaw amount of $170,398,108 for the 2017/2018 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 2017/2018. READ A FIRST TIME THE 30th DAY OF JANUARY, 2018; READ A SECOND TIME THE 30th DAY OF JANUARY, 2018; READ A THIRD TIME, PASSED AND ADOPTED THE 30th DAY OF JANUARY, 2018; Original signed by Tim Bennett Chairperson of the Board Original signed by Allan Reed Secretary Treasurer I HEREBY CERTIFY this to be a true original of School District No. 57 (Prince George) Amended Annual Budget Bylaw 2017/2018, adopted by the Board the 30th DAY OF JANUARY, Original Signed by Allan Reed Secretary Treasurer

4 Amended Annual Budget - Revenue and Expense Statement Amended 2018 Annual Budget Annual Budget Ministry Operating Grant Funded FTE's School-Age 13, , Adult Other Total Ministry Operating Grant Funded FTE's 13, , Revenues $ $ Provincial Grants Ministry of Education 149,615, ,793,302 Tuition 52,500 Other Revenue 4,439,384 4,186,000 Rentals and Leases 725, ,000 Investment Income 376, ,000 Amortization of Deferred Capital Revenue 3,485,452 3,475,678 Total Revenue 158,693, ,555,980 Expenses Instruction 129,827, ,412,158 District Administration 6,562,004 5,607,811 Operations and Maintenance 27,196,236 26,137,469 Transportation and Housing 4,764,034 4,772,980 Total Expense 168,349, ,930,418 Net Revenue (Expense) (9,656,013) (3,374,438) Budgeted Allocation (Retirement) of Surplus (Deficit) 9,924,767 2,101,145 Budgeted Surplus (Deficit), for the year 268,754 (1,273,293) Budgeted Surplus (Deficit), for the year comprised of: Operating Fund Surplus (Deficit) Special Purpose Fund Surplus (Deficit) Capital Fund Surplus (Deficit) 268,754 (1,273,293) Budgeted Surplus (Deficit), for the year 268,754 (1,273,293) Page 2

5 Amended Annual Budget - Revenue and Expense Statement Amended 2018 Annual Budget Annual Budget Budget Bylaw Amount Operating - Total Expense 142,754, ,590,971 Special Purpose Funds - Total Expense 17,849,589 17,671,467 Special Purpose Funds - Tangible Capital Assets Purchased 172,303 Capital Fund - Total Expense 7,745,438 7,667,980 Capital Fund - Tangible Capital Assets Purchased from Local Capital 1,875,849 Total Budget Bylaw Amount 170,398, ,930,418 Approved by the Board Original signed by Tim Bennett Signature of the Chairperson of the Board of Education Original signed by Marilyn Marquis-Forster Signature of the Superintendent Original signed by Allan Reed Signature of the Secretary Treasurer Date Signed Date Signed Date Signed Page 3

6 Amended Annual Budget - Changes in Net Financial Assets (Debt) Statement Amended 2018 Annual Budget Annual Budget $ $ Surplus (Deficit) for the year (9,656,013) (3,374,438) Effect of change in Tangible Capital Assets Acquisition of Tangible Capital Assets From Operating and Special Purpose Funds (172,303) From Local Capital (1,875,849) Total Acquisition of Tangible Capital Assets (2,048,152) - Amortization of Tangible Capital Assets 5,274,850 5,197,392 Total Effect of change in Tangible Capital Assets 3,226,698 5,197, (Increase) Decrease in Net Financial Assets (Debt) (6,429,315) 1,822,954 Page 4

7 Amended Annual Budget - Schedule of Changes in Accumulated Surplus (Deficit) by Fund Schedule 1 Operating Special Purpose Capital 2018 Amended Fund Fund Fund Annual Budget $ $ $ $ Accumulated Surplus (Deficit), beginning of year 15,124,398-30,987,901 46,112,299 Changes for the year Net Revenue (Expense) for the year (8,048,918) 172,303 (1,779,398) (9,656,013) Interfund Transfers Tangible Capital Assets Purchased (172,303) 172,303 - Local Capital (1,875,849) 1,875,849 - Net Changes for the year (9,924,767) - 268,754 (9,656,013) Budgeted Accumulated Surplus (Deficit), end of year 5,199,631-31,256,655 36,456,286 Page 5

8 Amended Annual Budget - Operating Revenue and Expense Schedule Amended 2018 Annual Budget Annual Budget $ $ Revenues Provincial Grants Ministry of Education 132,420, ,970,247 Tuition 52,500 Other Revenue 1,168, ,000 Rentals and Leases 725, ,000 Investment Income 340, ,000 Total Revenue 134,706, ,928,247 Expenses Instruction 112,752, ,523,426 District Administration 6,455,044 5,492,293 Operations and Maintenance 18,783,581 17,802,272 Transportation and Housing 4,764,034 4,772,980 Total Expense 142,754, ,590,971 Net Revenue (Expense) (8,048,918) (1,662,724) Budgeted Prior Year Surplus Appropriation 9,924,767 2,101,145 Net Transfers (to) from other funds Local Capital (1,875,849) (438,421) Total Net Transfers (1,875,849) (438,421) Budgeted Surplus (Deficit), for the year - - Page 6

9 Amended Annual Budget - Schedule of Operating Revenue by Source Schedule 2A 2018 Amended 2018 Annual Budget Annual Budget $ $ Provincial Grants - Ministry of Education Operating Grant, Ministry of Education 128,843, ,941,965 INAC/LEA Recovery (175,712) (165,000) Other Ministry of Education Grants Pay Equity 2,271,692 2,271,692 Transportation Supplement 687, ,663 Return of Administrative Savings 622, ,655 Carbon Tax Grant 135, ,000 Enrolment receivable - 476,272 Rural and Remote Workforce Sustainability receivable 35,000 - Total Provincial Grants - Ministry of Education 132,420, ,970,247 Tuition International and Out of Province Students 52,500 - Total Tuition 52,500 - Other Revenues Other School District/Education Authorities 273, ,000 LEA/Direct Funding from First Nations 175, ,000 Miscellaneous Administrative fees 92, ,000 After School Sports Initiative 108,000 - Cafeteria recoveries 90,000 90,000 Group Life refund 176, ,000 Miscellaneous 138,258 - Municipal purchasing group Mastercard rebate 15,000 15,000 Northern Development Inititiative Trust - Trades Training 100, ,000 Total Other Revenue 1,168, ,000 Rentals and Leases 725, ,000 Investment Income 340, ,000 Total Operating Revenue 134,706, ,928,247 Page 7

10 Amended Annual Budget - Schedule of Operating Expense by Object Schedule 2B 2018 Amended 2018 Annual Budget Annual Budget $ $ Salaries Teachers 52,272,471 51,323,593 Principals and Vice Principals 7,766,481 7,608,316 Educational Assistants 12,532,460 10,779,874 Support Staff 10,997,932 13,076,215 Other Professionals 6,266,128 3,662,856 Substitutes 4,228,656 4,013,453 Total Salaries 94,064,128 90,464,307 Employee Benefits 22,061,059 22,262,008 Total Salaries and Benefits 116,125, ,726,315 Services and Supplies Services 6,368,725 3,052,581 Student Transportation 4,786,033 4,470,167 Professional Development and Travel 1,853,454 1,141,998 Rentals and Leases 407, ,700 Dues and Fees 100,691 75,135 Insurance 307, ,750 Supplies 9,124,605 6,732,191 Utilities 3,680,584 3,680,134 Total Services and Supplies 26,629,742 19,864,656 Total Operating Expense 142,754, ,590,971 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 43,345, , ,789 87,359-3,360,605 47,509, Career Programs 355, ,163 24,547 39, , Library Services 1,064, , , ,637, Counselling 1,255,350 78, ,334, Special Education 4,037, ,566 10,207,720 81,212 1,674,851 20,420 16,201, English Language Learning 1,138,362 6, ,144, Aboriginal Education 180,616 47,150 2,144,404 66, ,462 9,707 3,370, School Administration - 6,357,614-2,593, , ,310 9,728, Summer School 30, , Other 67,754 15,620 83,374 Total Function 1 51,406,244 7,474,609 12,532,460 3,390,851 2,982,391 3,799,042 81,585,597 4 District Administration 4.11 Educational Administration 866, , , , ,637 2,332, School District Governance , , Business Administration - 118, , ,020 6,843 1,828,213 Total Function 4 866, , ,057 1,953, ,480 4,272,038 5 Operations and Maintenance 5.41 Operations and Maintenance Administration , , , Maintenance Operations ,898, , ,896 6,796, Maintenance of Grounds ,231-49, , Utilities Total Function ,599,977 1,322, ,134 8,114,366 7 Transportation and Housing 7.41 Transportation and Housing Administration - 23,312-46,740 7,768-77, Student Transportation , , Housing Total Function 7-23,312-61,047 7,768-92,127 9 Debt Services Total Function Total Functions ,272,471 7,766,481 12,532,460 10,997,932 6,266,128 4,228,656 94,064,128 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 1.60 Summer School 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 7.73 Housing Total Function 7 9 Debt Services Total Function 9 Total Functions 1-9 Total Employee Total Salaries Services and 2018 Amended 2018 Salaries Benefits and Benefits Supplies Annual Budget Annual Budget $ $ $ $ $ $ 47,509,184 11,244,709 58,753,893 8,811,087 67,564,980 64,119, , , , ,406 1,089, ,929 1,637, ,039 2,026, ,225 2,277,270 2,970,976 1,334, ,354 1,651,604 2,800 1,654,404 1,837,624 16,201,993 3,767,936 19,969, ,493 20,855,422 17,291,255 1,144, ,438 1,417,202 10,750 1,427,952 1,272,670 3,370, ,771 4,161, ,708 4,923,408 4,518,600 9,728,956 2,286,534 12,015, ,248 12,390,738 11,573,355 30,303 7,137 37,440-37,440 37,440 83,374 20, , , , ,604 81,585,597 19,225, ,810,920 11,941, ,752, ,523,426 2,332, ,869 2,857, ,598 3,510,902 2,722, ,390 2, , , , ,030 1,828, ,960 2,234, ,453 2,685,626 2,515,181 4,272, ,569 5,205,607 1,249,437 6,455,044 5,492, , , , ,800 1,192,793 1,103,500 6,796,312 1,583,644 8,379,956 3,824,271 12,204,227 11,356, , , , ,800 1,701,777 1,661, ,684,784 3,684,784 3,680,134 8,114,366 1,880,560 9,994,926 8,788,655 18,783,581 17,802,272 77,820 18,211 96,031 5, , ,274 14,307 3,396 17,703 4,643,000 4,660,703 4,670, ,000 2,000 2,000 92,127 21, ,734 4,650,300 4,764,034 4,772, ,064,128 22,061, ,125,187 26,629, ,754, ,590,971 Page 10

13 Amended Annual Budget - Special Purpose Revenue and Expense Schedule Amended 2018 Annual Budget Annual Budget $ $ Revenues Provincial Grants Ministry of Education 14,724,978 14,352,467 Other Revenue 3,270,914 3,293,000 Investment Income 26,000 26,000 Total Revenue 18,021,892 17,671,467 Expenses Instruction 17,075,412 16,888,732 District Administration 106, ,518 Operations and Maintenance 667, ,217 Total Expense 17,849,589 17,671,467 Net Revenue (Expense) 172,303 - Net Transfers (to) from other funds Tangible Capital Assets Purchased (172,303) Total Net Transfers (172,303) - Budgeted Surplus (Deficit), for the year - - Page 11

14 Amended Annual Budget - Changes in Special Purpose Funds Schedule 3A Annual Learning Special Scholarships Special School Ready, Facility Improvement Education and Education Generated Strong Set, Grant Fund Equipment Bursaries Technology Funds Start Learn OLEP $ $ $ $ $ $ $ $ $ Deferred Revenue, beginning of year - 61, ,196 61,832 1,346, Add: Restricted Grants Provincial Grants - Ministry of Education 667, , ,000 78, ,625 Other 135,000 3,118,000 Investment Income 24,000 2, , , ,000-3,120, ,000 78, ,625 Less: Allocated to Revenue 667, , ,000-3,120, ,000 78, ,625 Recovered 61,832 Deferred Revenue, end of year ,196-1,346, Revenues Provincial Grants - Ministry of Education 667, , ,000 78, ,625 Other Revenue 135,000 3,118,000 Investment Income 24,000 2, , , ,000-3,120, ,000 78, ,625 Expenses Salaries Teachers 49,475 35,684 Principals and Vice Principals Educational Assistants 413, ,134 12,323 Support Staff 65,839 Other Professionals 71,626 28,771 19,181 Substitutes 137, , ,905 31,504 35,684 Employee Benefits 30, ,162 53,768 6,938 8,493 Services and Supplies 499, ,000 3,120,000 36,327 39, , , , ,000-3,120, ,000 78, ,625 Net Revenue (Expense) before Interfund Transfers Interfund Transfers Tangible Capital Assets Purchased Net Revenue (Expense) Page 12

15 Amended Annual Budget - Changes in Special Purpose Funds Deferred Revenue, beginning of year Coding and Classroom Classroom PRP PRP PRP PRP Curriculum Priority Enhancement Enhancement Regional Youth FASD Camp CommunityLINK Implementation Measures Fund - Overhead Fund - Staffing Hospital Centre Outreach Trapping $ $ $ $ $ $ $ $ $ 67,424 21,041 91, Schedule 3A Add: Restricted Grants Provincial Grants - Ministry of Education Other Investment Income 2,071,891 1,068,780 8,137, , , , ,829 2,071, ,068,780 8,137, , , , ,829 Less: Allocated to Revenue Recovered Deferred Revenue, end of year Revenues Provincial Grants - Ministry of Education 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 Net Revenue (Expense) 2,139,315 21,041 91,720 1,068,780 8,137, , , , , ,139,315 21,041 91,720 1,068,780 8,137, , , , ,356 2,139,315 21,041 91,720 1,068,780 8,137, , , , , ,000 6,561, , , ,950 85,831 21, ,629 29, ,782 6,197 17,830 9, ,517 64,409 59,940 63,566 3,900 4,935 1,645 1,456,928-64,409 84,811 6,561, , , ,720 96, ,001 15,291 13,298 1,576,850 52,245 61,726 79,116 22, ,386 21,041 12, ,368 62,881 59, ,446 37,084 2,139,315 21,041 91, ,477 8,137, , , , , , (172,303) (172,303) Page 13

16 Amended Annual Budget - Changes in Special Purpose Funds Schedule 3A Deferred Revenue, beginning of year Attendance Community- Support and FASD LINK Wellness Other Non-MOE TOTAL $ $ $ $ 11,897 17,414-2,433,009 Add: Restricted Grants Provincial Grants - Ministry of Education Other Investment Income 14,470,987 11,114 3,264,114 26, ,114 17,761,101 Less: Allocated to Revenue Recovered Deferred Revenue, end of year Revenues Provincial Grants - Ministry of Education 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 Net Revenue (Expense) 11,897 6,800 11,114 18,021,892 61,832-10,614-2,110,386 11,897 14,724,978 6,800 11,114 3,270,914 26,000 11,897 6,800 11,114 18,021,892 7,634,112 21,245 1,195, ,675 9, ,058 74,046 9, ,990,404 2,283 2,380,554 6,800 11,114 5,478,631 11,897 6,800 11,114 17,849, ,303 (172,303) (172,303) Page 14

17 Amended Annual Budget - Capital Revenue and Expense Schedule Amended Annual Budget Invested in Tangible Local Fund 2018 Capital Assets Capital Balance Annual Budget $ $ $ $ Revenues Provincial Grants Ministry of Education 2,470,588 2,470,588 2,470,588 Investment Income 10,000 10,000 10,000 Amortization of Deferred Capital Revenue 3,485,452 3,485,452 3,475,678 Total Revenue 5,956,040 10,000 5,966,040 5,956,266 Expenses Operations and Maintenance 2,470,588 2,470,588 2,470,588 Amortization of Tangible Capital Assets Operations and Maintenance 5,274,850 5,274,850 5,197,392 Total Expense 7,745,438-7,745,438 7,667,980 Net Revenue (Expense) (1,789,398) 10,000 (1,779,398) (1,711,714) Net Transfers (to) from other funds Tangible Capital Assets Purchased 172, ,303 Local Capital 1,875,849 1,875, ,421 Total Net Transfers 172,303 1,875,849 2,048, ,421 Other Adjustments to Fund Balances Tangible Capital Assets Purchased from Local Capital 1,875,849 (1,875,849) - Total Other Adjustments to Fund Balances 1,875,849 (1,875,849) - Budgeted Surplus (Deficit), for the year 258,754 10, ,754 (1,273,293) Page 15

School District No. 57 (Prince George)

Amended Annual Budget School District No. 57 (Prince George) June 30, 2014 June 30, 2014 Table of Contents Bylaw... 1 Amended Annual Budget - Revenue and Expense - Statement 2... 2 Amended Annual Budget