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 - Changes in Net Financial Assets (Debt) - Statement 4... 4 Amended Annual Budget - Schedule of Changes in Acccumulated Surplus (Deficit) by Fund - Schedule 1... 5 Amended Annual Budget - Operating Revenue and Expense - Schedule 2... 6 Schedule 2A - Amended Annual Budget - Schedule of Operating Revenue by Source... 7 Schedule 2B - Amended Annual Budget - Schedule of Operating Expense by Source... 8 Schedule 2C - Amended Annual Budget - Operating Expense by Function, Program and Object... 9 Amended Annual Budget - Special Purpose Revenue and Expense - Schedule 3... 11 Schedule 3A - Amended Annual Budget - Changes in Special Purpose Funds... 12 Amended Annual Budget - Capital Revenue and Expense - Schedule 4... 14 *NOTE - Statement 1, Statement 3, Statement 5 and Schedules 4A - 4D are used for Financial Statement reporting only.

Amended Annual Budget - Revenue and Expense Statement 2 2014 Amended 2014 Annual Budget Annual Budget Ministry Operating Grant Funded FTE's School-Age 12,696.125 12,720.000 Adult 254.750 292.000 Other 16.875 20.750 Total Ministry Operating Grant Funded FTE's 12,967.750 13,032.750 Revenues $ $ Provincial Grants Ministry of Education 129,624,780 129,390,603 Other Revenue 4,373,466 4,466,784 Rentals and Leases 580,000 580,000 Investment Income 387,000 369,400 Amortization of Deferred Capital Revenue 3,488,647 3,568,240 Total Revenue 138,453,893 138,375,027 Expenses Instruction 106,354,389 105,033,503 District Administration 5,315,998 5,161,745 Operations and Maintenance 25,630,384 25,275,224 Transportation and Housing 5,016,275 5,014,811 Debt Services 1,273 10,008 Total Expense 142,318,319 140,495,291 Net Revenue (Expense) (3,864,426) (2,120,264) Budgeted Allocation (Retirement) of Surplus (Deficit) 3,277,622 475,000 Budgeted Surplus (Deficit), for the year (586,804) (1,645,264) Budgeted Surplus (Deficit), for the year comprised of: Operating Fund Surplus (Deficit) Special Purpose Fund Surplus (Deficit) Capital Fund Surplus (Deficit) (586,804) (1,645,264) Budgeted Surplus (Deficit), for the year (586,804) (1,645,264) Page 2

Amended Annual Budget - Revenue and Expense Statement 2 2014 Amended 2014 Annual Budget Annual Budget Budget Bylaw Amount Operating - Total Expense 123,919,210 122,157,380 Special Purpose Funds - Total Expense 9,976,370 10,776,456 Special Purpose Funds - Tangible Capital Assets Purchased 135,000 135,000 Capital Fund - Total Expense 8,422,739 7,561,455 Capital Fund - Tangible Capital Assets Purchased from Local Capital 1,065,500 Total Budget Bylaw Amount 143,518,819 140,630,291 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

Amended Annual Budget - Changes in Net Financial Assets (Debt) Statement 4 2014 Amended 2014 Annual Budget Annual Budget $ $ Surplus (Deficit) for the year (3,864,426) (2,120,264) Effect of change in Tangible Capital Assets Acquisition of Tangible Capital Assets From Operating and Special Purpose Funds (135,000) (135,000) From Local Capital (1,065,500) Total Acquisition of Tangible Capital Assets (1,200,500) (135,000) Amortization of Tangible Capital Assets 5,607,573 5,563,617 Total Effect of change in Tangible Capital Assets 4,407,073 5,428,617 - - (Increase) Decrease in Net Financial Assets (Debt) 542,647 3,308,353 Page 4

Amended Annual Budget - Schedule of Changes in Accumulated Surplus (Deficit) by Fund Schedule 1 Operating Special Purpose Capital 2014 Amended Fund Fund Fund Annual Budget $ $ $ $ Accumulated Surplus (Deficit), beginning of year 13,872,164-31,898,064 45,770,228 Changes for the year Net Revenue (Expense) for the year (2,010,537) 135,000 (1,988,889) (3,864,426) Interfund Transfers Tangible Capital Assets Purchased (135,000) 135,000 - Local Capital (1,065,500) 1,065,500 - Other (201,585) 201,585 - Net Changes for the year (3,277,622) - (586,804) (3,864,426) Budgeted Accumulated Surplus (Deficit), end of year 10,594,542-31,311,260 41,905,802 Page 5

Amended Annual Budget - Operating Revenue and Expense Schedule 2 2014 Amended 2014 Annual Budget Annual Budget $ $ Revenues Provincial Grants Ministry of Education 120,427,207 120,402,917 Other Revenue 561,466 589,784 Rentals and Leases 580,000 580,000 Investment Income 340,000 320,000 Total Revenue 121,908,673 121,892,701 Expenses Instruction 97,076,694 95,522,487 District Administration 5,200,596 5,046,281 Operations and Maintenance 16,625,645 16,573,801 Transportation and Housing 5,016,275 5,014,811 Total Expense 123,919,210 122,157,380 Net Revenue (Expense) (2,010,537) (264,679) Budgeted Prior Year Surplus Appropriation 3,277,622 475,000 Net Transfers (to) from other funds Local Capital (1,065,500) - Other (201,585) (210,321) Total Net Transfers (1,267,085) (210,321) Budgeted Surplus (Deficit), for the year - - Page 6

Amended Annual Budget - Schedule of Operating Revenue by Source Schedule 2A 2014 Amended 2014 Annual Budget Annual Budget $ $ Provincial Grants - Ministry of Education Operating Grant, Ministry of Education 118,126,276 118,110,509 AANDC/LEA Recovery (85,761) (94,284) Other Ministry of Education Grants Pay Equity 2,271,692 2,271,692 Education Guarantee 115,000 115,000 Total Provincial Grants - Ministry of Education 120,427,207 120,402,917 Other Revenues Other School District/Education Authorities 270,205 290,000 LEA/Direct Funding from First Nations 85,761 94,284 Miscellaneous Administration Fees 115,500 115,500 Cafeteria Recoveries 90,000 90,000 Total Other Revenue 561,466 589,784 Rentals and Leases 580,000 580,000 Investment Income 340,000 320,000 Total Operating Revenue 121,908,673 121,892,701 Page 7

Amended Annual Budget - Schedule of Operating Expense by Source Schedule 2B 2014 Amended 2014 Annual Budget Annual Budget $ $ Salaries Teachers 50,435,477 49,131,291 Principals and Vice Principals 6,350,554 6,328,114 Educational Assistants 9,643,056 7,950,998 Support Staff 12,190,504 11,997,733 Other Professionals 3,091,165 3,104,433 Substitutes 4,565,501 4,470,886 Total Salaries 86,276,257 82,983,455 Employee Benefits 20,319,887 19,540,825 Total Salaries and Benefits 106,596,144 102,524,280 Services and Supplies Services 3,513,163 3,621,142 Student Transportation 5,014,755 4,996,405 Professional Development and Travel 1,303,095 1,289,964 Rentals and Leases 390,900 389,700 Dues and Fees 72,634 72,634 Insurance 350,700 350,700 Supplies 3,478,119 5,631,555 Utilities 3,199,700 3,281,000 Total Services and Supplies 17,323,066 19,633,100 Total Operating Expense 123,919,210 122,157,380 Page 8

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 41,204,913 577,034 142,155 201,303 3,627,015 45,752,420 1.03 Career Programs 342,160 41,896 384,056 1.07 Library Services 1,276,312 110,490 467,723 1,854,525 1.08 Counselling 1,247,740 13,301 1,261,041 1.10 Special Education 4,980,263 400,657 7,691,808 1,312,127 23,496 14,408,351 1.30 English Language Learning 792,571 26,815 819,386 1.31 Aboriginal Education 210,771 107,394 1,809,093 573,439 134,797 72,768 2,908,262 1.41 School Administration 4,890,884 2,332,937 408,439 458,097 8,090,357 1.62 Off Shore Students - 1.64 Other 69,542 69,542 Total Function 1 50,054,730 6,126,575 9,643,056 4,998,967 543,236 4,181,376 75,547,940 4 District Administration 4.11 Educational Administration 380,747 107,394 77,032 572,340 171,124 1,308,637 4.40 School District Governance 102,500 102,500 4.41 Business Administration 96,848 733,674 919,134 7,030 1,756,686 Total Function 4 380,747 204,242-810,706 1,593,974 178,154 3,167,823 5 Operations and Maintenance 5.41 Operations and Maintenance Administration 79,097 321,356 400,453 5.50 Maintenance Operations 5,747,892 626,021 154,283 6,528,196 5.52 Maintenance of Grounds 493,915 51,688 545,603 5.56 Utilities - Total Function 5 - - - 6,320,904 947,377 205,971 7,474,252 7 Transportation and Housing 7.41 Transportation and Housing Administration 19,737 46,901 6,578 73,216 7.70 Student Transportation 13,026 13,026 7.73 Housing - Total Function 7-19,737-59,927 6,578-86,242 9 Debt Services Total Function 9 - - - - - - - Total Functions 1-9 50,435,477 6,350,554 9,643,056 12,190,504 3,091,165 4,565,501 86,276,257 Page 9

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 1.62 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 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 2014 Amended 2014 Salaries Benefits and Benefits Supplies Annual Budget Annual Budget $ $ $ $ $ $ 45,752,420 11,038,917 56,791,337 1,769,709 58,561,046 60,135,617 384,056 92,871 476,927 105,261 582,188 600,371 1,854,525 443,984 2,298,509 253,319 2,551,828 2,597,861 1,261,041 305,775 1,566,816 3,150 1,569,966 1,524,714 14,408,351 3,353,436 17,761,787 410,450 18,172,237 15,564,443 819,386 198,302 1,017,688 3,900 1,021,588 983,306 2,908,262 653,040 3,561,302 607,839 4,169,141 3,951,440 8,090,357 1,816,237 9,906,594 331,048 10,237,642 10,007,341 - - 3,623 3,623 3,623 69,542 15,693 85,235 122,200 207,435 153,771 75,547,940 17,918,255 93,466,195 3,610,499 97,076,694 95,522,487 1,308,637 284,807 1,593,444 897,874 2,491,318 2,340,205 102,500 2,286 104,786 140,900 245,686 245,686 1,756,686 376,590 2,133,276 330,316 2,463,592 2,460,390 3,167,823 663,683 3,831,506 1,369,090 5,200,596 5,046,281 400,453 81,992 482,445 408,376 890,821 890,423 6,528,196 1,508,226 8,036,422 2,911,401 10,947,823 10,829,707 545,603 127,998 673,601 909,500 1,583,101 1,565,771 - - 3,203,900 3,203,900 3,287,900 7,474,252 1,718,216 9,192,468 7,433,177 16,625,645 16,573,801 73,216 16,678 89,894 5,300 95,194 94,048 13,026 3,055 16,081 4,903,000 4,919,081 4,918,763 - - 2,000 2,000 2,000 86,242 19,733 105,975 4,910,300 5,016,275 5,014,811 - - - - - - 86,276,257 20,319,887 106,596,144 17,323,066 123,919,210 122,157,380 Page 10

Amended Annual Budget - Special Purpose Revenue and Expense Schedule 3 2014 Amended 2014 Annual Budget Annual Budget $ $ Revenues Provincial Grants Ministry of Education 6,267,370 6,999,856 Other Revenue 3,812,000 3,877,000 Investment Income 32,000 34,600 Total Revenue 10,111,370 10,911,456 Expenses Instruction 9,277,695 9,511,016 District Administration 115,402 115,464 Operations and Maintenance 583,273 1,149,976 Total Expense 9,976,370 10,776,456 Net Revenue (Expense) 135,000 135,000 Net Transfers (to) from other funds Tangible Capital Assets Purchased (135,000) (135,000) Total Net Transfers (135,000) (135,000) Budgeted Surplus (Deficit), for the year - - Page 11

Amended Annual Budget - Changes in Special Purpose Funds Schedule 3A Annual Learning Special Special School Facility Improvement Education Education Generated Strong Grant Fund Equipment Technology Funds Start $ $ $ $ $ $ Deferred Revenue, beginning of year 386,976-59,607 16,178 1,269,804 18,025 Add: Restricted Grants Provincial Grants - Ministry of Education 195,818 1,520,896 31,000 243,478 320,000 Other 3,682,400 Investment Income 479 2,600 196,297 1,520,896 31,000 243,478 3,685,000 320,000 Less: Allocated to Revenue 583,273 1,520,896 31,000 243,478 3,685,000 320,000 Deferred Revenue, end of year - - 59,607 16,178 1,269,804 18,025 Revenues Provincial Grants - Ministry of Education 583,273 1,520,896 31,000 243,478 320,000 Other Revenue 3,685,000 Investment Income 583,273 1,520,896 31,000 243,478 3,685,000 320,000 Expenses Salaries Teachers 1,066,734 Educational Assistants 158,183 184,140 Support Staff 61,402 16,443 Other Professionals 67,562 144,954 23,532 Substitutes 128,964 1,224,917-161,397-207,672 Employee Benefits 27,742 295,979 30,863 47,844 Services and Supplies 426,567 21,000 51,218 3,560,000 64,484 583,273 1,520,896 21,000 243,478 3,560,000 320,000 Net Revenue (Expense) before Interfund Transfers - - 10,000-125,000 - Interfund Transfers Tangible Capital Assets Purchased (10,000) (125,000) - - (10,000) - (125,000) - Net Revenue (Expense) - - - - - - Page 12

Amended Annual Budget - Changes in Special Purpose Funds Deferred Revenue, beginning of year Schedule 3A Ready, PRP PRP PRP Set, Regional Youth Custody FASD Learn OLEP CommunityLINK Hospital Centre Outreach $ $ $ $ $ $ 33,753 171,311-21,411-2,049 Add: Restricted Grants Provincial Grants - Ministry of Education Other Investment Income 75,950 160,000 2,013,539 282,002 386,507 522,967 75,950 160,000 2,013,539 282,002 386,507 522,967 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 Other Professionals Substitutes Employee Benefits Services and Supplies Net Revenue (Expense) before Interfund Transfers Interfund Transfers Tangible Capital Assets Purchased Net Revenue (Expense) 80,729 160,000 2,013,539 282,002 386,507 522,967 28,974 171,311-21,411-2,049 80,729 160,000 2,013,539 282,002 386,507 522,967 80,729 160,000 2,013,539 282,002 386,507 522,967 26,337 80,021 176,863 253,626 230,839 10,956 717,375 24,018 231,502 20,793 16,471 7,844 56,534 1,920 4,277 5,699 18,800 28,257 1,028,898 205,158 280,118 303,844 4,119 6,817 234,030 49,495 64,521 71,049 57,810 124,926 750,611 27,349 41,868 148,074 80,729 160,000 2,013,539 282,002 386,507 522,967 - - - - - - - - - - - - - - - - - - Page 13

Amended Annual Budget - Changes in Special Purpose Funds Schedule 3A Deferred Revenue, beginning of year PRP Community Camp FASD Link Trapping Scholarships Other Youth Custody TOTAL $ $ $ $ $ 4,741 692,330 2,200-2,678,385 Add: Restricted Grants Provincial Grants - Ministry of Education Other Investment Income 122,979 5,875,136 127,000 3,809,400 32,000 35,079 122,979 159,000 - - 9,719,615 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 Other Professionals Substitutes Employee Benefits Services and Supplies Net Revenue (Expense) before Interfund Transfers Interfund Transfers Tangible Capital Assets Purchased Net Revenue (Expense) 122,979 159,000 - - 10,111,370 4,741 692,330 2,200-2,286,630 122,979 6,267,370 127,000 3,812,000 32,000 32,000 122,979 159,000 - - 10,111,370 72,770 1,907,190 1,094,672 11,755 358,366 300,426 1,900 13,796 86,425 - - - 3,674,450 19,080 851,539 17,474 159,000 5,450,381 122,979 159,000 - - 9,976,370 - - - - 135,000 (135,000) - - - - (135,000) - - - - - Page 14

Amended Annual Budget - Capital Revenue and Expense Schedule 4 2014 Amended Annual Budget Invested in Tangible Local Fund 2014 Capital Assets Capital Balance Annual Budget $ $ $ $ Revenues Provincial Grants Ministry of Education 2,930,203 2,930,203 1,987,830 Investment Income 15,000 15,000 14,800 Amortization of Deferred Capital Revenue 3,488,647 3,488,647 3,568,240 Total Revenue 6,418,850 15,000 6,433,850 5,570,870 Expenses Operations and Maintenance 2,813,893 2,813,893 1,987,830 Amortization of Tangible Capital Assets Operations and Maintenance 5,607,573 5,607,573 5,563,617 Interest Payment Capital Lease 1,273 1,273 10,008 Total Expense 8,421,466 1,273 8,422,739 7,561,455 Net Revenue (Expense) (2,002,616) 13,727 (1,988,889) (1,990,585) Net Transfers (to) from other funds Tangible Capital Assets Purchased 135,000 135,000 135,000 Local Capital 1,065,500 1,065,500 Capital Lease Payment 201,585 201,585 210,321 Total Net Transfers 135,000 1,267,085 1,402,085 345,321 Other Adjustments to Fund Balances Tangible Capital Assets Purchased from Local Capital 1,065,500 (1,065,500) - Principal Payment Capital Lease 200,312 (200,312) - Total Other Adjustments to Fund Balances 1,265,812 (1,265,812) - Budgeted Surplus (Deficit), for the year (601,804) 15,000 (586,804) (1,645,264) Page 14