HORIZON SCHOOL DIVISION NO. 205 2017-18 ANNUAL …...Horizon School Division No. 205 Board of Education Annual Report – 2017-18 – Page 6 School Division Profile About Us Horizon

HORIZON SCHOOL DIVISION NO. 205

2017-18 ANNUAL REPORT

Horizon School Division No. 205 Board of Education Annual Report – 2017-18

Table of Contents School Division Contact Information .............................................................................................. 1

Letter of Transmittal ....................................................................................................................... 2

Introduction .................................................................................................................................... 3

Governance ..................................................................................................................................... 4

School Division Profile..................................................................................................................... 6

Strategic Direction and Reporting ................................................................................................ 11

Demographics ............................................................................................................................... 31

Infrastructure and Transportation ................................................................................................ 33

Financial Overview ........................................................................................................................ 37

Appendix A – Payee List ................................................................................................................ 40

Appendix B – Management Report and Audited Financial Statements ....................................... 50

Horizon School Division No. 205 Board of Education Annual Report – 2017-18 – Page 1

School Division Contact Information Horizon School Division No. 205 Creating a better world, one student at a time. Central Office Box 40 Humboldt, SK. S0K 2A0 Toll free - 1-866-966-2558 Phone - 306-682-2558 Fax - 306-682-5154 Email: [email protected] Website: www.horizonsd.ca An electronic copy of this report is available at: www.horizonsd.ca/about/reports

mailto:[email protected]

http://www.horizonsd.ca/

http://www.horizonsd.ca/about/reports


Letter of Transmittal Honourable Gordon S. Wyant Q.C. Minister of Education Dear Minister Wyant: The Board of Education of Horizon School Division No. 205 is pleased to provide you and the residents of the school division with the 2017-18 annual report. This report presents an overview of the Horizon School Division’s goals, activities and results for the fiscal year September 1, 2017 to August 31, 2018. It provides audited financial statements that have been audited by an independent auditor following the Canadian Generally Accepted Auditing Standards.

Respectfully submitted,

Jim Hack Chairperson


Introduction This report provides a snapshot of Horizon School Division in its 2017-18 fiscal year, its governance structures, students, staff, programs, infrastructure and finances. In addition to detailing the school division’s goals, activities and performance, this report outlines how the division is deploying the Education Sector Strategic Plan in relation to its school division strategic plan.


Governance

The Board of Education

Back row (L-R): Jennifer Lemky, Jolene Koopman, Paul Crow-Buffalo, Wil Lengyel, Randy MacLEAN (Deputy Director), Nathan Bitternose, Albert Pinacie, Mark Fedak, Justin Arendt (COO), Sheryl Kayseas Front row: Jim Hack, Cheryl Vertefeuille, Linda Mattock, Kevin Garinger (Director of Education), Marilyn Flaman (CFO), Christine Gradin, David Holinaty, Lori-Anne Proznick

Horizon School Division is governed by a fourteen-person elected Board of Education. The Education Act, 1995 gives the Board of Education the authority to “administer and manage the educational affairs of the school division”.

Horizon School Division is organized into fourteen subdivisions for purpose of elections. Once elected, the members of the Board of Education represent all students in the division and are committed to providing the very best education possible for each student.

Horizon School Division Board of Education members as of August 31, 2018 are: Subdivision 1 David Holinaty Subdivision 2 Linda Mattock

Subdivision 3 Jennifer Lemky Subdivision 4 Mark Fedak Subdivision 5 Lori-Anne Proznick Subdivision 6 Christine Gradin Subdivision 7 Wil Lengyel (Vice Chair)

Subdivision 8 Cheryl Vertefeuille Subdivision 9 Jolene Koopman

Subdivision 10 Jim Hack (Board Chair) Subdivision 11 Nathan Bitternose Subdivision 12 Paul Crow-Buffalo Subdivision 13 Albert Pinacie Subdivision 14 Sheryl Kayseas


School Community Councils Representing Horizon’s forty-one schools, there were thirty-nine School Community Councils (SCCs) in Horizon School Division for the 2017-18 school year. Our two Hutterian Schools do not have SCCs. With the amalgamation of Englefeld School on June 30, 2018, there are forty SCCs representing forty-two Horizon schools.

Thirty-five of the thirty-nine SCCs in 2017-18 were made up of the required number of elected and appointed members as outlined in The Education Regulations, 2015. The actual number of members varies from one SCC to another (from five to nine elected members plus appointed members). This variation depends upon the needs and interest demonstrated at the school level. First Nations are represented on seven of the ten SCCs in Horizon schools where First Nation tuition students attend.

The Education Regulations, 2015 require school divisions to undertake orientation, training, development and networking opportunities for their SCC members. In 2017-18, Horizon School Division hosted two forums with repeating agendas. One was held at Lanigan Central High School on March 6, 2018 and a second was held at Wadena Composite High School on March 7, 2018.

Each year, the SCCs receive SCC grants in an amount determined annually by the Board of Education. In 2017-18, the total funding amount for Horizon School Division SCCs was $1,600 per school, plus $2 per enrolled student, for a total of $75,010. Each SCC, subject to the Administrative Procedure for the expenditure of funds allocated to the SCC, expended this grant allocation in order to fulfil the SCC’s roles and responsibilities. In 2017-18, the SCCs utilized the funding in a variety of ways, including supporting meeting expenses, sponsoring a survey of school parents to gain input to school-level actions, and supporting school-level events for parents and caregivers. In 2017-18, Horizon SCCs attended to a number of major projects in their school communities. These projects included investing in and/or fundraising for classroom libraries and technology, reading nooks, nutrition programs, staff appreciation events, special events such as back to school BBQs and school carnivals, student scholarships/bursaries, playground equipment and school furniture.

SCCs enable their communities to participate in educational planning and decision-making, and promote shared responsibility for learning among community members, students and educators. The Regulations require SCCs to work with school staff to develop an annual Learning Improvement Plan (LIP) that is aligned with the school division’s strategic plan and to recommend that plan to the Board of Education. Horizon’s SCCs engage in this work with school staff through consultation and/or collaboration using student results data from the previous year.


School Division Profile

About Us Horizon School Division No. 205 operates 42 schools across east central Saskatchewan, with our central office in Humboldt. Horizon spans a geographic area of approximately 30,970 square kilometers. The First Nations of Day Star, Fishing Lake, George Gordon, Kawacatoose, Muskowekwan, One Arrow, Beardy’s & Okemasis and Yellow Quill can be found within the boundaries of Horizon. The division also serves two Hutterian colonies. The economy within Horizon School Division is very diverse. Agriculture, mining, and world-class manufacturing can be found across the division.


Division Philosophical Foundation

Our Vision, Mission & Values:

Vision

Creating a better world, one student at a time.

Mission

Nurturing a community of excellence by providing diverse learning opportunities.

Values

Accountability Community Diversity Relationships Trust

Our Three Goals:

Safe & Caring

Provide safe & caring learning environments for all students and staff

Literacy

Ensure 100% of Kindergarten students are ready for reading by Grade 1

Ensure 100% of Grade 1-8 students are reading at grade level

Ensure 100% of Grade 9-12 students attain a level of literacy commensurate with success in the workforce or post-secondary education

Assessment

Ensure effective assessment practices are in place across all schools


Community Partnerships Horizon School Division is located in east central Saskatchewan. The division is closely linked to its communities, its schools and School Community Councils (SCCs). First Nations Chiefs and Councils, Education Committees and community partners contribute to Horizon’s diversity. The school division celebrates diversity in the communities and schools, including those that are made up of 100% First Nations students and families and those that are made up of new Canadians that have come to work in manufacturing and other sectors. Horizon’s Review of School Effectiveness (ROSE) process continued in 2017-18, helping our school communities contribute ideas and feedback to move our schools from good to great. ROSE is a strategic process that gathers feedback and data from staff, students, principals, parents/caregivers, School Community Council (SCC) members and community members and celebrates the great things happening for our students while identifying those items necessary to support each school’s growth. Horizon School Division, along with its individual schools, have developed a wide variety of relationships and partnerships with various agencies at local, provincial and federal levels. Below are just a few of the many successful partnerships.

Career Transition Initiative - A successful partnership between Horizon School Division, Day Star, Muskowekwan and George Gordon First Nations. Located in Punnichy, this program offers alternative learning opportunities for students.

George Gordon First Nation - Quality education for First Nations students is recognized as an ongoing priority. Horizon School Division and the George Gordon First Nation work collaboratively to provide the best possible learning opportunities for First Nation students on reserve. This partnership was the first of its kind in Saskatchewan.

Day Star First Nation - Collaboration with the Day Star Head Start program, where children in that program also attend PreK at Punnichy Elementary Community School.

Saskatoon Tribal Council

Joint Operations Committee (JOC) - Joint Administration Agreement with St. Paul’s Roman Catholic Separate School Division (RCSSD) to operate Humboldt Collegiate Institute.

Joint Use Agreement - This partnership between the City of Humboldt, St. Paul’s RCSSD and Horizon School Division allows the school boards to use specific civic recreational fees without a rental fee during school hours. The City of Humboldt programs and community associations, in turn, have similar access to use school facilities during evenings, weekends and summer months.

Regional libraries located within St. Brieux School and Englefeld School.

Carlton Trail Regional College - Providing students with career training and transition opportunities.

St. Brieux Welding Project - Bourgault Industries Ltd. support Practical and Applied Arts (PAA) students through trade education and equipment. Through this partnership and Horizon’s partnership with the Ministry of Education, state-of-the-art PAA welding and


metal fabrication equipment was offered in the newly renovated St. Brieux School. This has led to a mutually beneficial agreement for Bourgault, St. Brieux School and the community as a whole.

Play Schools - Watrous, Ituna, Imperial, Schell (Holdfast), Robert Melrose (Kelvington), Rose Valley, Archerwill, Wakaw, Cudworth and Viscount Play Schools are located inside the public schools offering economical learning opportunities to the communities.

Community Childcare - Provincially funded daycares are located within Lake Lenore, Watson and Humboldt Public School offering economical learning opportunities.

St. Peter’s College - Offers 1st and 2nd year university opportunities for students, as well as accelerated scholarships for Grade 12 students in each high school in Horizon.

Before and After School Programs in Humboldt, Muenster and Wynyard provide opportunities for students to arrive early and remain at school for extended hours to meet the needs of the family.

Early Childhood Intervention Program - Identifying students entering the education system who may need supports at an early age.

Indigenous Services Canada (ISC) - Tuition funding for First Nation students who live on reserve and attend public schools.

Jordan’s Principle - funding support for First Nation students in areas such as technology purchasing and speech and language pathologist services

President’s Choice Children’s Charity - Funding accessed through application for schools that wish to operate a morning breakfast program.

Health and Nutrition Programs - Child Nutrition and Development Programs funded by health regions in several communities.

BHP Billiton - Ongoing support of the Career Transition Initiative at Punnichy High School.

Big Brothers and Big Sisters - Cooperative partnership to match students with mentors.


Program Overview

Horizon School Division supports vulnerable children through Ministry-sponsored PreKindergarten programs in the following communities:

Humboldt (two programs)

Punnichy

Wadena (two programs)

Wakaw

Wynyard There is also a program at George Gordon Education Centre, which is sponsored by Indigenous Services Canada (ISC). Early entrant students are also supported by their community school within community playschool programs. Central office personnel maintain close contact with a variety of other agencies that also support students who are at risk or who have intensive needs. Horizon personnel meet on a regular basis with Early Childhood Intervention Program (ECIP) personnel, Autism Services and Cognitive Disability Strategy personnel from the provincial health authority. Horizon student counsellors, psychologists, speech and language pathologists and occupational therapists frequently meet with professionals from other health and mental health services in an effort to provide optimal programming for all Horizon students. Career counsellors participate in Inclusion and Intervention Program (IIP) goal actualization, and support all students’ transition to further education and/or employment. Schools with elementary grades are actively supporting students who struggle with literacy. Nutrition for students in Horizon School Division is funded through The Child Nutrition and Development Program (CNDP) Grant, as well as offering nutrition through our two schools in Punnichy – Punnichy Elementary Community School and Punnichy Community High School.


Strategic Direction and Reporting

The Education Sector Strategic Plan

Members of the education sector have worked together to develop an Education Sector Strategic Plan (ESSP) for 2014-2020. The ESSP describes the strategic direction of the education sector. The ESSP priorities and outcomes align the work of school divisions and the Ministry of Education. The plan is expected to shape a new direction in education for the benefit of all Saskatchewan students. 2017-18 was the fourth year of deployment of the 2014-2020 ESSP.

Enduring Strategies

The Enduring Strategies in the ESSP are: Culturally relevant and engaging curriculum; Differentiated, high quality instruction; Culturally appropriate and authentic assessment; Targeted and relevant professional learning; Strong family, school and community partnerships; and, Alignment of human, physical and fiscal resources.


Reading, Writing, Math at Grade Level ESSP Outcome: By June 30, 2020, 80% of students will be at grade level or above in reading, writing and math. ESSP Improvement Targets:

By June 2018, at least 75% of students will be at or above grade level in reading and writing.

By June 2019, at least 75% of students will be at or above grade level in math. ESSP Priority: Contingent on recommendations from the sector, implement and actualize the provincial Unified Student Information System.

School division goals aligned with Reading, Writing and Math at Grade Level outcome

Horizon School Division has set the goal to have 100% of students in Grades 1-8 reading at or above grade level and 100% of students in Grades 9-12 demonstrating a literacy level that enables them to successfully complete high school and move on to post-secondary education or transition to the workforce.

School division actions taken during the 2017-18 school year to achieve the outcomes and targets of the Reading, Writing and Math at Grade Level outcome

Horizon School Division utilized the Ages and Stages Questionnaire (ASQ) – a PreK screening tool to identify developmental needs as early as 3 and 4 years old. Teachers created instructional plans regarding identified areas of strength and areas for growth to provide optimal opportunities for learning. Kindergarten children were assessed using the Early Years Evaluation (EYE), which assesses a student’s developmental readiness. Teachers created instructional plans around identified areas of strength and areas for growth. Analysis of three-year data shows a direct correlation between students leaving Kindergarten ready for learning according to the EYE and those children reading at or above grade level in Grade 3. The Fountas and Pinnell Benchmark assessment for Grades 1-8 provided teachers with specific data around areas for student growth. Horizon also used the Ontario Comprehensive Assessment (OCA) tool division-wide to understand and strengthen the literacy of students in Grades 9-12. Teachers used this data to construct instructional plans regarding areas of strength and areas for growth. Frequent growth monitoring and assessment assured the effectiveness and success of measures taken. Horizon’s literacy team continued building the capacity of teachers to align assessment and instruction with research in promising practice. This was done by building the instructional leadership capacity of principals. In 2017-18, the literacy team, under the vision of the Director of Education and the supervision of the Superintendent of Student Services, consisted of the Supervisor of Literacy and Early Learning Services and four literacy coaches. The division literacy team continued to support principals in building teacher capacity. Professional development was provided to principals directly through our collaborative Professional Development days. Professional development opportunities were provided to schools on-demand as requested by principals.


Schools received professional development and coaching with respect to understanding and responding to the data from the Fountas and Pinnell Benchmark Assessment and the OCA benchmark tool. Support was provided for early learning and Kindergarten educators to respond to their ASQ and EYE data. The literacy team’s school residency model for school support has a significant component of principal inclusion and support, as literacy coaches support teachers in classroom instruction. Beginning principals went through an instructional walk-through protocol, whereby they received support from the Supervisor of Literacy and Early Learning Services in their instructional walk-through process. Continued division-wide use of literacy assessments for students in PreK-12:

Ages and Stages Questionnaire (ASQ) (PreK),

Early Years Evaluation (EYE-TA) (K),

Help Me Tell My Story (HMTMS) (PreK-K),

Fountas and Pinnell Benchmark Assessments (Grades 1-8),

Ontario Comprehensive Assessment (OCA) tool (Grades 10-12) In regards to writing and math, teachers provided ongoing assessment of writing and numeracy related to appropriate outcomes and objectives within the Saskatchewan curriculum. This work was monitored by principals through instructional supervision of teaching practice. Grade 4/7/9 teachers participated in four full-day professional development sessions that resulted in the creation of common mode-specific rubrics and tasks for descriptive, narrative and expository writing. A writing framework document was created to support teachers across all grade levels in teaching writing, as well as outline the common protocol for assessing Grade 4/7/9 students with respect to the mode-specific assessments and the holistic rubric assessment (which is reported provincially). Collaboration days were used to support promising practices in classroom instruction in writing. A collaborative group of teachers, principals and senior leadership worked to develop common assessment tools for mathematics, piloted in the 2017-18 school year.

Measures for Reading, Writing and Math at Grade Level

Proportion of Grade 3 Students Reading At or Above Grade Level

Grade 3 reading levels are considered a leading indicator of future student performance. In response to the Plan for Growth improvement target, Grade 3 reading levels have been tracked using provincially developed benchmarks since 2014. Ensuring that each year a greater proportion of Grade 3s in the province (currently about three-quarters) is reading at grade level will mean more students each year are ready to learn in Grade 4 and beyond.


The following bar graph displays the percentage of Grade 3 students (FNMI, non-FNMI, all) by reading level. The charts below the graph indicate the percentage of Grade 3 students in the province reading at or above grade level, as well as the proportion of Grade 3 students with reported reading levels.

Notes: Reading levels are reported based on provincially developed benchmarks. The percentages of students in each of the reading level groupings were found using the number of students with a 'valid' reported reading level as the denominator. (Excluded or non-participant students were not included in these calculations.) Results for populations of fewer than 10 students have not been reported to avoid identifying individuals or very small groups of students. FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify as FNM or I, however, this category may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2018

Analysis of results

Horizon School Division results for 2017-18 show that 77.3% of Horizon Grade 3 students read at or above grade level, compared to the previous year’s overall results of 75.4%. In 2017-18, 44.7% of Grade 3 FNMI students were reading at or above grade level, which is up from 36.0% the year before. Non-FNMI students held steady from 84.0% in 2016-17 to 83.9% in 2017-18. Total Grade 3 student results in 2017-18 for Horizon School Division students is less than 3 percentage points short of the province’s 2020 goal set out in the ESSP. The percentage of Horizon students with a reported reading level (reported in the lower right hand corner of the graphic above) exceeds the results for the province overall (94.4% compared to 88.9% provincially). Starting in 2018-19, Englefeld School student data will be included in the Horizon school division profile for this measure.


Proportion of Students Writing At or Above Grade Level

Writing is a key measure identified in the ESSP Reading, Writing and Math at Grade Level Outcome. The following bar graph displays the percentage of students (FNMI, non-FNMI, all) by writing level in Grades 4, 7 and 9. The charts below the graph indicate the percentage of Grades 4, 7 and 9 students in the province writing at or above grade level, as well as the proportion of students with reported writing levels.

Notes: Writing levels are reported based on provincially developed rubrics. The percentages of students in each of the writing level groupings were found using the number of students with a 'valid' reported writing level as the denominator. (Excluded or non-participant students were not included in these calculations.) Results for populations of fewer than 10 students have not been reported to avoid identifying individuals or very small groups of students. FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify as FNM or I, however, this category may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2018


Analysis of results

Overall, students in Horizon School Division are writing at or above grade level at rates of 49.2% (Grade 4), 52.2% (Grade 7) and 57.4% (Grade 9). These numbers are below the provincial averages for each grade, at 62.5% (Grade 4), 63.8% (Grade 7) and 67.7% (Grade 9). In addition to the results displayed above, Horizon’s Non-FNMI students are writing at or above grade level below the provincial averages in Grade 4 (57.0% to 67.2%), Grade 7 (59.0% to 69.7%) and Grade 9 (57.0% to 67.7%). Horizon’s FNMI students are also below provincial averages in Grade 4 (11.0% to 42.3%), Grade 7 (19.0% to 40.2%), and Grade 9 (28.0% to 44.6%). Work remains to support all students in this area. It is noteworthy that the percentage of Horizon students with reported writing levels is above the provincial results for each grade (indicated in the lower right of the graphic above). 2017-18 was the first year collecting data in relation to the provincial writing rubrics. Starting in 2018-19, Englefeld School student data will be included in the Horizon school division profile for this measure.


Improving First Nations, Métis and Inuit Student Engagement and Graduation Rates ESSP Outcome: By June 30, 2020, collaboration between First Nations, Métis and Inuit and non-First Nations, Métis and Inuit partners will result in significant improvement in First Nations, Métis and Inuit student engagement and will increase three-year graduation rates from 35% in June 2012 to at least 65% and the five-year graduation rate to at least 75%. ESSP Improvement Targets:

Achieve an annual increase of four percentage points in the First Nations, Métis and Inuit three-year and five-year graduation rates.

By June 2019, schools involved in FTV for at least 2 years will collectively realize an 8% annual increase in First Nations, Métis and Inuit student graduation rates.

By 2018, school divisions will achieve parity between First Nations, Métis and Inuit and non-First Nations, Métis and Inuit students on the OurSCHOOL engagement measures.

ESSP Priority: In partnership with First Nations, Métis and Inuit stakeholders, continue to implement the Following Their Voices (FTV) Initiative.

School division goals aligned with the Improving First Nations, Métis and Inuit Student Engagement and Graduation Rates outcome

This priority area aligns with all three of Horizon School Division’s foundational goals: Literacy: Ensure measurable improvement in Kindergarten to Grade 12 literacy. 100% of students will read at or above grade level. Assessment: Ensure effective assessment practices. Supporting teachers to ensure students are authentically assessed in relation to curricular outcomes. Safe & Caring: Ensure all students in our school division feel safe, supported, accepted and valued.

School division actions taken during the 2017-18 school year to achieve the outcomes and targets of the Improving First Nations, Métis and Inuit Student Engagement and Graduation Rates outcome

The division literacy team continued to support principals in building teacher capacity through professional development provided directly through Horizon’s Collaborative Learning Days. Professional development opportunities were also provided to schools on-demand as requested by principals. Schools received professional development and coaching with respect to understanding and responding to the data gathered from assessment tools. Support was provided for early learning and Kindergarten educators to respond to their assessment data. A literacy coach was assigned to schools with a high percentage of First Nations, Métis and Inuit students (George Gordon Education Centre, Punnichy Community Elementary School, Raymore School, Wadena High School and Wadena Elementary School). Additional time was spent with the high school literacy coach at Punnichy Community High School, Raymore School and Wadena High School. The literacy team’s school residency model for school support had a huge component of principal inclusion and support as literacy coaches support teachers in classroom instruction.


Beginning principals have gone through an instructional walk-through protocol, whereby they received support from the Supervisor of Literacy and Early Learning Services in their instructional walk-through process. Continued division-wide use of literacy assessments for students in PreK-12:




Fountas and Pinnell Benchmark Assessments (Grade 1-8),

Ontario Comprehensive Assessment (OCA) tool (Grade 10-12) Outreach workers provided supports to students and their families focused on improved student attendance and achievement. The Coordinator of First Nations Métis and Inuit Education (FNMIE) Services and outreach workers focused on building an interagency approach to student and family support. Superintendents of Student Services and Learning Services, Supervisor of Literacy and Early Learning Services, Coordinator of FNMIE Services and outreach workers, in partnership with local First Nations, SCCs and other community members, explored and delivered family literacy and early childhood initiatives. Horizon senior administrative staff and Board of Education met with Chiefs and Councils to review and discuss outcomes, strategies and results. The Culturally Responsive Pedagogy module was used, and principals were encouraged to have conversations with their staff to remove stereotypes and communicate about Culturally Responsive Pedagogy. The Culturally Responsive Pedagogy module was developed in collaboration with the Saskatchewan Professional Development Unit; and was further utilized by Horizon School Division principals and teacher leaders to facilitate professional dialogue amongst teachers to address barriers to student engagement and belonging. Year three of the three-year implementation of Following Their Voices took place in Raymore School in 2017-18.

Measures for Improving First Nations, Métis and Inuit Student Engagement and Graduation

Average Final Marks

Teacher-assigned marks are important indicators of student performance in school. Classroom marks are used for grade promotion and graduation decisions, to meet entrance requirements for postsecondary education, to determine eligibility for scholarships and awards and by some employers when hiring.


The following displays average final marks in selected secondary-level courses for all students, and by non-FNMI and FNMI student subpopulations in the division, along with provincial results for each category.

Notes: Results for populations of fewer than 10 students have not been reported to avoid identifying individuals or very small groups of students (nr). FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify as FNM or I, however, this category may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2018

Analysis of results

For each subject in the category of “All Horizon Students”, Horizon students perform above the provincial results. Horizon’s First Nation, Métis, Inuit (FNMI) students are below the overall school division and provincial results in all subjects, but achieved percentages above the provincial results in relation to these students in all but three subjects (English Language Arts A 10, B 10 and 20). Starting in 2018-19, Englefeld School student data will be included in the Horizon school division profile for this measure.

Credit Attainment

Credit attainment provides a strong predictive indicator of a school system’s on-time graduation rate. Students receiving eight or more credits per year are more likely to graduate within three years of beginning Grade 10 than those who do not achieve eight or more credits per year. The following displays the credit attainment of secondary students attaining eight or more credits per year for all students, and by non-FNMI and FNMI student subpopulations in the division, along with provincial results for each category.

Province Hrzn Province Hrzn Province Hrzn

English Language Arts A 10 (Eng & Fr equiv) 74.2 75.9 77.3 78.8 62.1 60.8

English Language Arts B 10 (Eng & Fr equiv) 73.6 76.6 76.7 79.5 61.0 60.3

Science 10 (Eng & Fr equiv) 72.7 77.3 76.0 80.0 59.9 62.3

Math: Workplace and Apprenticeship 10 (Eng & Fr equiv) 73.5 80.4 77.0 82.5 61.6 65.5

Math: Foundations and Pre-calculus 10 (Eng & Fr equiv) 73.7 75.9 75.8 77.0 61.7 66.0

English Language Arts 20 (Eng & Fr equiv) 74.8 75.9 77.0 77.3 63.9 63.6

Math: Workplace and Apprenticeship 20 (Eng & Fr equiv) 67.8 70.8 70.2 72.2 62.8 65.3

Math: Foundations 20 (Eng & Fr equiv) 74.7 75.7 76.4 76.2 65.3 69.6

Average Final Marks in Selected Secondary-Level Courses, 2017-18

SubjectAll Students Non-FNMI FNMI


Notes: Credit attainment measures are calculated as the percentage of students enrolled at the secondary level on September 30 attaining eight or more credits yearly. Results for populations of fewer than 10 students have not been reported to avoid identifying individuals or very small groups of students (nr). FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify as FNM or I, however, this category may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2018

Analysis of results

In 2017-18, there was a 2% increase for “All” and a 1% increase for “Non-FNMI” student credit attainment from the previous year. Results for these categories remain above the provincial results (overall from 76% to 61%). The percentage for FNMI students increased 5% from the year previous, and performance for this group remains above the provincial results (38% compared to 31%). Although Horizon’s results for credit attainment in this measure are above the results for the province, work remains to better support FNMI students in this regard. Starting in 2018-19, Englefeld School student data will be included in the Horizon school division profile for this measure.


Graduation Rates ESSP Outcome: By June 30, 2020, Saskatchewan will achieve an 85% three-year graduation rate and a 90% five-year graduation rate. ESSP Improvement Targets:

Achieve an annual increase of three percentage points in the provincial three-year graduation rate.

By June 2018, students will report a 5% increase in intellectual engagement as measured by OurSCHOOL.

School Division goals aligned with the Graduation Rates outcome

This priority area aligns with all three of Horizon School Division’s foundational goals: Literacy: Ensure measurable improvement in Kindergarten to Grade 12 literacy. 100% of students will read at or above grade level. Assessment: Ensure effective assessment practices. Supporting teachers to ensure students are authentically assessed in relation to curricular outcomes. Safe & Caring: Ensure all students in our school division feel safe, supported, accepted and valued.

School division actions taken during the 2017-18 school year to achieve the outcomes and targets of the Graduation Rates outcome

The division literacy team continued to support principals in building teacher capacity through professional development provided directly through Horizon’s Collaborative Learning Days. Professional development opportunities were also provided to schools on-demand as requested by principals. Schools received professional development and coaching with respect to understanding and responding to the data gathered from assessment tools. Support was provided for early learning and Kindergarten educators to respond to their assessment data. The literacy team’s school residency model for school support had a huge component of principal inclusion and support as literacy coaches support teachers in classroom instruction. Beginning principals have gone through an instructional walk-through protocol, whereby they received support from the Supervisor of Literacy and Early Learning Services in their instructional walk-through process. Continued division-wide use of literacy assessments for students in PreK-12:




Fountas and Pinnell Benchmark Assessments (Grade 1-8),

Ontario Comprehensive Assessment (OCA) tool (Grade 10-12) Outreach workers provided supports to students and their families focused on improved student attendance and achievement.


The Coordinator of First Nations Métis and Inuit Education (FNMIE) Services and outreach workers focused on building interagency approach to student and family support. Superintendents of Student Services and Learning Services, Supervisor of Literacy and Early Learning Services, Coordinator of FNMIE Services and outreach workers, in partnership with local First Nations, SCCs and other community members, explored and delivered family literacy and early childhood initiatives. Horizon senior administrative staff and Board of Education met with Chiefs and Councils to review and discuss outcomes, strategies and results. The Culturally Responsive Pedagogy module was used, and principals were encouraged to have conversations with their staff to remove stereotypes and communicate about Culturally Responsive Pedagogy. The Culturally Responsive Pedagogy module was developed in collaboration with the Saskatchewan Professional Development Unit; and was further utilized by Horizon School Division principals and teacher leaders to facilitate professional dialogue amongst teachers to address barriers to student engagement and belonging. Year three of the three-year implementation of Following Their Voices took place in Raymore School in 2017-18.

Measures for Graduation Rates

Grade 12 Graduation Rate: On-Time (within 3 years)

To graduate within the typical three-year period after beginning Grade 10, students must accumulate an average of eight credits per year to achieve the minimum requirement of 24 required secondary level credits at the end of Grade 12. On-time graduation rates are one measure of the efficiency of a school system. The following displays the percentage of students (all students, non-FNMI and FNMI) in the school division who graduated within three years of entering Grade 10, along with provincial results in each of these categories.


Notes: On-time graduation rates are calculated as the percentage of students who complete Grade 12 within 3 years of ‘starting’ Grade 10. Results for populations of fewer than 10 students have not been reported to avoid identifying individuals or very small groups of students (nr). FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify as FNM or I, however, this category may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2018

Analysis of results

In 2017-18, the on-time graduation rates for Horizon’s students overall, and for the non-FNMI students, remained above the provincial results, consistent with results from the previous year. However, Horizon’s FNMI students saw a 9% increase in graduation rates (from 32% up to 41%), bringing the total for that group just 4% lower than the provincial student results for that group. Work will be focused on better supporting FNMI students who are graduating on-time at a lower rate than their non-FNMI counterparts. Starting in 2018-19, Englefeld School student data will be included in the Horizon school division profile for this measure.

Grade 12 Graduation Rate: Extended-Time (within 5 years)

Some students need more time to complete all the courses necessary to graduate so they continue in school longer than the typical three years after beginning Grade 10. Extended-time graduation rates are one measure of the responsiveness of the school system.


The following displays the percentage of students (all students, non-FNMI and FNMI) in the school division who graduated within five years of entering Grade 10, which includes those who graduated on-time, along with provincial results in each of these categories.

Notes: Extended-time graduation rates are calculated as the percentage of students who complete Grade 12 within 5 years of ‘starting’ Grade 10 (and include those who graduate on-time). Results for populations of fewer than 10 students have not been reported to avoid identifying individuals or very small groups of students (nr). FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify as FNM or I, however, this category may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2018

Analysis of results

In 2017-18, the extended-time graduation rates for Horizon’s students overall saw an increase of 2% compared to the previous year (89% up from 87%). School division results for the “All” and “Non-FNMI” student groups remain above the provincial results. The results for First Nations, Métis and Inuit students in the division saw a decrease of 3% from the prior year (at 52% down from 55%), 7% below provincial results. Starting in 2018-19, Englefeld School student data will be included in the Horizon school division profile for this measure.

Grade 9 to 10 Transition

The transition from Grades 9 to 10 can be difficult for some students for many different reasons, including not having reached all outcomes from each subject area in the elementary grades. This measure is intended to show


how well Grade 9 students adjust in the transition to Grade 10. Achieving eight or more credits per year is important for steady progress towards graduating on-time. The following displays the percentage of Grade 9 students (all students and the FNMI subpopulation) in the school division who achieved eight or more credits the following school year, along with provincial results for the past eight years and the eight year average.

Notes: Grade 9 to 10 transition rates are calculated as the number of students attaining eight or more credits in the year immediately following their Grade 9 year divided by the number of students in the Grade 9 cohort. Results for populations of fewer than five have not been reported to avoid identifying individuals or very small groups of students. FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify as FNM or I, however, this category may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2018

Analysis of results

The percent of Horizon’s overall Grade 9 students achieving 8 or more credits in the year following 2016-17 was up to 84.9% from 83.4% in the previous year. For Horizon’s FNMI students, there was a nearly 5% increase to 46.8%, from 41.7% the year prior. Both Horizon’s FNMI and the overall results remain above the provincial average results for the most recent year. Over the past 8 years on average, 83% of Horizon’s Grade 9 students have achieved 8 or more credits in the following year, compared to approximately 75% provincially. For FNMI students, 41% have achieved 8 or more credits the following year on average, which is consistent with the provincial average for these


students. For 2017-18, Englefeld School student data has been included in the Horizon school division profile for this measure.

Attendance

Attendance is an important indicator with a strong correlation to measures of student achievement. Students with at least 80% attendance are much more likely to achieve higher educational outcomes than students with lower than 80% attendance. In general, students with at least 90% attendance have even better educational outcomes. The following bar graph displays the percentage of students in the school division (all students and the FNMI subpopulation) with at least 80% attendance and with at least 90% attendance, for all grades PreK-12 and Grades 10-12, along with provincial results for each category. The line graph shows the percentage of students in the school division in the past five years who have at least 80% attendance for the specified year, with a specific look at Grades 10-12.

Notes: Percentages represent all attendance that occurred in the school division in the years reported. This includes all reported attendance for students attending the division during that year, whether or not they are currently enrolled in that division, but only includes attendance data while students were enrolled in the school division. Each percentage is a weighted average of the monthly percentages of students enrolled in the division with at least 80% attendance. Results for populations of fewer than ten have not been reported to avoid identifying individuals or very small groups of students. FNMI students are those who choose to self-identify as First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk. Non-FNMI students are those who do not identify as FNM or I, however, this category may include FNMI students who choose not to self-identify. Source: Ministry of Education, 2018


Analysis of results

Attendance results for Horizon School Division have remained consistent for all grades since 2013-14 (ranging between 87% and 88% overall and 64% to 68% for FNMI students), with slight variations each year. In 2017-18, comparing our “All Grades” data to the provincial results, Horizon has a higher rate of students achieving both 80% and 90% attendance. This is also the case for all Grade 10-12 students, compared to provincial numbers. “All Grades” FNMI student results for Horizon are consistent with provincial results, while the percentage of FNMI students in all grades achieving above a 90% attendance rate is lower than provincial numbers (47% to 50%). Grade 10-12 FNMI students achieving an 80% attendance rate is 6% lower than the provincial students (42% to 48%), and the percentage of these students with 90% attendance is 8% lower than the provincial numbers (24% to 36%). Starting in 2018-19, Englefeld School student data will be included in the Horizon school division profile for this measure.


Early Years ESSP Outcome: By June 30, 2020, children aged 0-6 years will be supported in their development to ensure that 90% of students exiting Kindergarten are ready for learning in the primary grades. ESSP Improvement Targets:

By June 2018, 75% of Prekindergarten educators will have completed Responding to Children's Interests (SPDU) workshop and 75% of Kindergarten educators will have completed Literacy Practices in Kindergarten

School division goals aligned with the Early Years outcome

This priority area aligns with all three of Horizon School Division’s foundational goals: Literacy: Ensure measurable improvement in Kindergarten to Grade 12 literacy. 100% of students will read at or above grade level. Assessment: Ensure effective assessment practices. Supporting teachers to ensure students are authentically assessed in relation to curricular outcomes. Safe & Caring schools: Ensure all students in our school division feel safe, supported, accepted and valued.

School division actions taken during the 2017-18 school year to achieve the outcomes and targets of the Early Years outcome

Horizon School Division utilized a system-wide PreK screening tool, Ages & Stages Questionnaire (ASQ), to identify the developmental needs of 3 and 4 year olds. The ASQ is completed prior to intake, to provide quality information with respect to developmental needs in PreK. Horizon School Division also utilizes the Early Years Evaluation Teacher Administered (EYE-TA) assessment tool. Teachers use the information from these tools to design quality instruction based on the strengths and areas for growth of each child – leading to optimal learning opportunities. All PreK and Kindergarten teachers were trained in the Help Me Tell My Story holistic assessment developed by the Ministry of Education. This assessment looks at pre-literacy skills and oral language development. Training was done through an online webinar series and all classrooms began implementation during 2017-18.

Measures for Early Years

Early Years Evaluation

The Early Years Evaluation-Teacher Assessment (EYE-TA) is a readiness screening tool that provides information about each child’s development and learning with a focus on reading readiness skills. Results from the EYE-TA allow educators and school-based interdisciplinary teams to quickly identify children most likely to require extra support during the Kindergarten year, based on their levels of skill development in five key domains at school entry. In addition to results for specific domains, children are also assigned a comprehensive score known as a Responsive Tiered Instruction (RTI) level. RTI is a preventive approach that allows educators, school teams and divisions to allocate resources early and continuously, rather than waiting until after children have experienced failure before responding.


The following displays the percentage of children (all children, non-FNMI and FNMI) in the division assessed as Tier I at Kindergarten entry and after the Kindergarten year at exit, for the 2014-15 (baseline) year and the three years following, as well as the provincial results for each category.

Notes: Research shows early identification followed by a responsive, tiered approach to instruction from Kindergarten to Grade 3 can substantially reduce the prevalence of reading challenges. The primary role of EYE is to help inform educational practice. EYE screening at Kindergarten entry is used by classroom teachers and school divisions to identify children who


experience difficulties with important skills when they arrive in Kindergarten, and who may need closer monitoring or further assessment during the year. Children who have difficulty with important skills at Kindergarten entry are also re-assessed before the end of the Kindergarten year, allowing school divisions to measure the impact of their supports and responses. Children assigned Tier I RTIs are able to complete developmental tasks without difficulty. These children have a high probability of reading at grade level by Grade 3 - an important predictor of school success, including Grade 12 graduation. The format of EYE-TA results reported previously in school division annual reports varies from the format used here. Prior to 2016-17, displays showed percentage results for all RTI Tiers at Kindergarten entry and exit of the assessment year. The amended displays now show only the percentage of children assessed as Tier I at Kindergarten entry and after the Kindergarten year at exit. In addition, school division EYE-TA displays also now show results for self-declared First Nations (Registered/Treaty/Status Indian, Non-Status Indian), Métis, or Inuit/Inuk children (FNMI), and for those who do not identify as FNMI (non-FNMI), provided both comparison groups consist of a minimum of 10 children. It should be noted that the non-FNMI group may include FNMI students who choose not to self-identify. Source: Ministry of Education, Early Years Branch, 2018

Analysis of results

This data shows that Horizon students were below the provincial average entering kindergarten in the 2017-18 school year (47% compared to 57%), but improved to 77% by the time they were exiting kindergarten that year. This is below the provincial average of 79% of students achieving developmental tasks upon exiting kindergarten. FNMI students were below the provincial average entering kindergarten in the 2017-18 school year (16% compared to 31%), but improved to 53% by the time they were exiting kindergarten that year, which is below the provincial results for these students(55%). For 2017-18, Englefeld School student data has been included in the Horizon school division profile for this measure.


Demographics

Students

Notes:

Enrolment numbers are based on headcounts from the Student Data System (SDS) as of September 30 for each school year.

Enrolments includes all residency types, all ages, home-based and home-bound students, with the exception of English as an Additional Language (EAL) enrolments, which exclude non-Saskatchewan residents, students 22 years and older, and home-based students.

PreK enrolments are the 3- and 4-year-old enrolments in the Student Data System (SDS) which includes those children who occupy the ministry designated PreK spaces and those in other school division operated PreK or preschool programs.

Source: Ministry of Education, 2017

Kindergarten 459 457 436 446

1 470 468 468 455

2 471 485 469 480

3 410 490 484 476

4 481 422 488 493

5 436 482 426 487

6 455 440 480 435

7 431 455 445 483

8 452 430 457 431

9 542 532 492 520

10 586 567 545 485

11 546 546 516 523

12 552 550 552 533

Total 6,291 6,324 6,258 6,247

PreK 107 109 125 135

Grade 2014-15 2015-16 2016-17 2017-18

K to 3 307 323 286 267

4 to 6 227 254 280 267

7 to 9 217 216 221 239

10 to 12 268 270 240 220

Total 1,019 1,063 1,027 993

K to 3 70 77 80 91

4 to 6 82 97 77 80

7 to 9 74 77 86 92

10 to 12 65 81 79 89

Total 291 332 322 352

Subpopulation

EnrolmentsGrades 2014-15 2015-16 2017-18

Self-Identified

FNMI

English as an

Additional

Language

2016-17


Staff

Job Category FTEs

Classroom teachers 403.1

Principals, vice-principals 53.5

Other educational staff (positions that support educational programming) – e.g., educational psychologists, educational assistants, school community coordinators, speech language pathologists, librarians

172.8

Administrative and financial staff – e.g., Chief Financial Officers, accountants, Information Technology people, supervisors, managers, administrative assistants, clerks

72.6

Plant operations and maintenance – e.g., caretakers, handypersons, carpenters, plumbers, electricians, gardeners, supervisors, managers

63.6

Transportation – e.g., bus drivers, mechanics, parts persons, bus cleaners, supervisors, managers

49.1

League of Educational Administrators, Directors and Superintendents (LEADS) – e.g., director of education, deputy director, superintendents, supervisors

7.0

Total Full-Time Equivalent (FTE) Staff 821.6

Notes: • The numbers shown above represent full-time equivalents (FTEs). The number of employees may be greater because some people work part-time or seasonally. Source: Horizon School Division No. 205, 2018

Senior Management Team The Director of Education, Kevin C. Garinger, reports directly to the Board of Education. A Deputy Director of Education, Superintendent of Learning Services, Superintendent of Student Services, Superintendent of Finance Services/CFO and Superintendent of Operational Services/COO report directly to the Director of Education.

Randolph MacLEAN – Deputy Director of Education Marilyn Flaman – Superintendent of Finance Services/CFO Justin Arendt – Superintendent of Operational Services/COO Crandall Hrynkiw – Superintendent of Learning Services Darrell Paproski – Superintendent of Student Services

Also reporting to the Director of Education are the following business administration personnel:

Marni Sogge – Executive Assistant Lance Hiltz – Communication Services Officer


Infrastructure and Transportation

School Grades Location

Annaheim School K-12 Annaheim, SK

Archerwill School K-9 Archerwill, SK

Bruno School K-12 Bruno, SK

Bulyea Elementary School K-6 Bulyea, SK

Cudworth School K-12 Cudworth, SK

Drake School K-8 Drake, SK

Englefeld School K-12 Englefeld, SK

Foam Lake Composite School 7-12 Foam Lake, SK

Foam Lake Elementary School K-6 Foam Lake, SK

George Gordon Education Centre PreK-8 George Gordon First Nation

Humboldt Collegiate Institute 9-12 Humboldt, SK

Humboldt Public School PreK-8 Humboldt, SK

Imperial School K-12 Imperial, SK

Ituna School K-12 Ituna, SK

Kelvington High School 6-12 Kelvington, SK

Lake Lenore School K-12 Lake Lenore, SK

Lakeside Colony 1-9 Quill Lake, SK

Lanigan Central High School 9-12 Lanigan, SK

Lanigan Elementary School K-8 Lanigan, SK

LeRoy School K-12 LeRoy, SK

Muenster School K-12 Muenster, SK

Nokomis School K-8 Nokomis, SK

Punnichy Community High School 9-12 Punnichy, SK

Punnichy Elementary Community School PreK-8 Punnichy, SK

Quill Lake School K-12 Quill Lake, SK

Raymore School K-12 Raymore, SK

Robert Melrose Elementary School K-5 Kelvington, SK

Rose Valley School K-12 Rose Valley, SK

Sask Central Hutterian School K-10 Semans, SK

Schell School K-12 Holdfast, SK

St. Brieux School K-12 St. Brieux, SK

Three Lakes School K-12 Middle Lake, SK

Viscount Central School K-12 Viscount, SK

Wadena Composite High School 7-12 Wadena, SK

Wadena Elementary School PreK-6 Wadena, SK

Wakaw School PreK-12 Wakaw, SK

Watrous Elementary School K-7 Watrous, SK

Watson School K-12 Watson, SK

William Derby School K-12 Strasbourg, SK


Winston High School 8-12 Watrous, SK

Wynyard Composite High School 7-12 Wynyard, SK

Wynyard Elementary School PreK-6 Wynyard, SK

Infrastructure Projects

Infrastructure Projects

School Project Details 2017-18 Cost

Bulyea 877.001 Install Main door access system $ 3,071.02

Bulyea 1074.001 Lighting upgrades $ 4,906.56

Cudworth 849.001 Door replacement $ 1,750.00

Cudworth 1138.001 Library rug replacement $ 14,409.79

Cudworth 349.001 Gym floor $ 68,993.12

Cudworth 696.001 A/C - Computer Lab $ 10,535.99

Drake 885.001 Lockers $ 5,642.80

Foam Lake Composite 1064.001 Lockers $ 41,612.24

Foam Lake Elementary 367.001 Masonry repairs - Exterior $ 5,875.53

Foam Lake Elementary 810.001

Boiler replacement - to be completed next Fiscal year $ 8,404.26

Humboldt Public 1055.001 Lockers $ 4,300.77

Imperial 1139.001 Gym renos $ 10,048.04

Imperial 1150.001 Fire Panel replacement $ 6,054.29

Imperial 1065.001 Renovate Computer Lab/Front Office $ 62,308.83

Ituna 1133.001 Boiler re-piping and replacement $ 89,988.16

Kelvington High School 1151.001 Electrical upgrades $ 25,479.77

Kelvington High School 1052.001 Flooring - Home Ec room and entrance $ 16,346.25

Kelvington High School 838.001 Gym Flooring - re-coat $ 22,891.90

Kelvington High School 1058.001 Painting Gym walls $ 9,172.62

Kelvington High School 401.001 Roof top units $ 62,677.00

Kelvington High School 1029.001 Masonry repairs - Interior Gym $ 4,382.01

Kelvington High School 1061.001 Replace hot water heater $ 6,833.35

Kelvington High School 1160.001 Boiler upgrades/repairs $ 13,549.38

Lanigan Central High School 815.001 Boiler replacement $ 74,558.14

Lanigan Central High School 929.001 Home Ec. upgrades $ 26,161.41

Lanigan Central High School 715.001 Science Lab upgrade $ 12,447.71

Lanigan Elementary School 1030.001 Blinds $ 1,051.13

Lanigan Elementary School 681.001 Boiler replacement $ 76,970.81

Leroy 148.001

West Furnace Room (1 of 5 to be installed)

$ 4,591.60

Leroy 901.001 Door replacement $ 5,899.87

Muenster 1059.001 Access doors $ 7,958.77

Muenster 1051.001 Camera system $ 2,117.57


Muenster 122.001 Science Lab upgrade $ 43,607.79

Muenster 865.001 Office relocation $ 5,603.25

Muenster 466.001 Roof repairs $ 4,960.04

Muenster 858.001 Bus loop $ 26,526.07

Nokomis 287.001 Door replacement $ 5,010.73

Nokomis 1045.001 Masonry $ 5,847.08

Nokomis 1134.001 Lockers $ 3,991.96

Punnichy Community School 1152.001 Boiler repair $ 21,671.02

Punnichy Community School 993.001 Door replacement $ 6,445.24

Punnichy Community School 955.001 Roof repairs $ 5,343.41

Punnichy Community School 938.001 NVR replaced $ 1,011.44

Punnichy Elementary 904.001 Main door access system $ 8,893.14

Punnichy Elementary 815.001 Gym flooring $ 39,994.92

Punnichy Elementary 1103.001 Gym reno / painting $ 36,662.86

Punnichy Elementary 1045.001 Masonry repairs - Exterior $ 5,847.08

Punnichy Elementary 477.001 Roof repairs $ 2,242.20

Quill Lake 907.001 Access doors $ 5,874.88

Quill Lake 711.001 Recoat gym floor $ 26,627.95

Quill Lake 202.001

Change room upgrades/painting gym floor $ 23,931.21

Raymore School 509.001 Upgrade lighting $ 12,341.88

Raymore School 784.001 Student Washroom upgrades $ 43,677.41

Raymore School 1046.001 Masonry repairs - Exterior $ 2,670.84

Rose Valley 1153.001 Boiler repair $ 11,942.72

Rose Valley 534.001 Roof repairs $ 8,181.53

Rose Valley 535.001 Roof repairs/Inspections $ 3,471.27

Schell School 1154.001 Upgrade lighting in gym and library $ 3,936.53

Schell/Holdfast 1107.001 Replace boiler lines/crawl space $ 73,819.92

Three Lakes 1109.001 PAA Exterior $ 5,903.71

Viscount 1044.001 Blinds $ 3,977.92

Viscount 1155.001 HVAC $ 25,744.88

Wadena Composite High 575.001 Roof repairs $ 1,101.01

Wadena Elementary 1048.001 Bus loop $ 26,784.81

Wadena Elementary 314.001 Fence & gates $ 25,857.05

Wakaw 862.001 Gym flooring $ 29,654.56

Wakaw School 940.001 Door Access Systems $ 3,071.01

Wakaw School 851.001 Door replacements $ 2,950.00

Wakaw School 925.001 Home Ec. upgrades $ 132,534.48

Wakaw School 29.001 Science Lab upgrade $ 6,207.71

Watrous Elementary 599.001 Library Rug replacement $ 8,011.90

Watrous Elementary 1149.001 Replace windows $ 24,603.60

Watrous Elementary 1063.001 Gym floor replacement $ 49,192.86


Watrous Elementary 1137.001 Painting Gym walls $ 4,757.68

Watrous Elementary 1121.001 Relocate front office/computer Lab $ 56,995.39

Watrous Elementary 1056.001 White boards $ 2,571.64

Watrous Elementary 598.001 Sprinkler system in Gym $ 9,517.23

Watrous Elementary 1156.001 HVAC System repairs $ 14,760.54

Watson 1057.001 Extra cameras to security system $ 2,943.94

William Derby 753.001 Door replacement $ 5,330.72

William Derby 1157.001 White boards $ 6,391.44

Winston High 1148.001 Door replacement $ 39,159.28

Winston High 1054.001 Fire Panel replacement $ 10,353.92

Total $ 1,649,502.34

Transportation

Transportation Services oversees 119 school bus routes across Horizon School Division. These routes are operated both in-house and through our contractor, Southland Transportation. The Horizon-owned buses operate on 48 routes – essentially equating to all routes in the school division east of Highway #6. Our contractor, Southland Transportation, serves the remaining 71 routes in the division. Through an urban busing arrangement with St. Paul’s RCSSD, Horizon provides transportation for urban students within the City of Humboldt.

Student Count

Students Transported on Rural Routes

PreK rural students transported 27

K-12 rural students transported 2412

K-12 urban students transported to another community 28

Federal Rural Students Transported

K-12 rural students transported 10

Students Transported for another School Division

Rural students transported 138

Urban students transported 100

Students Transported on Urban Routes

PreK urban students transported 51

K-12 urban students transported 231


Financial Overview Summary of Revenue and Expenses

Property Taxation

10%

Grants76%

Other14%

Revenue 2017-18


Budget to Actual Revenue, Expenses and Variances Budget to Budget to

2018 2018 2017 Actual Actual %

Budget Actual Actual

Variance

Variance Note

Over / (Under)

REVENUES

Property Taxation 8,528,652 8,403,028 24,322,701 (125,624) -1%

Grants 62,613,085 64,049,882 49,883,286 1,436,797 2%

Tuition and Related Fees 7,047,720 6,400,418 6,680,253 (647,302) -9% 1

School Generated Funds 2,548,023 2,852,582 2,877,022 304,559 12% 2

Complementary Services 536,980 576,262 567,417 39,282 7% 3

External Services 92,566 92,727 76,896 161 0%

Restructuring - 845,635 - 845,635 100% 4

Other 946,376 1,377,242 1,699,697 430,866 46% 5

Total Revenues 82,313,402 84,597,776 86,107,272 2,284,374 3%

EXPENSES

Governance 381,650 484,252 933,425 102,602 27% 6

Administration 3,723,668 3,674,932 3,916,394 (48,736) -1%

Instruction 58,305,419 58,981,136 60,271,043 675,717 1%

Plant 10,525,979 10,756,887 10,582,005 230,908 2%

Transportation 6,866,140 7,260,825 7,457,167 394,685 6% 7

Tuition and Related Fees 207,500 247,300 206,445 39,800 19% 8

School Generated Funds 2,548,023 2,874,800 2,832,280 326,777 13% 9

Complementary Services 594,632 577,954 636,456 (16,678) -3%

External Services 190,194 262,724 73,463 72,530 38% 10

Other Expenses 306,000 2,824,680 401,114 2,518,680 823% 11

Total Expenses 83,649,205 87,945,490 87,309,792 4,296,285 5%

Surplus (Deficit) for the Year (1,335,803) (3,347,714) (1,202,520)

Explanation for Variances (All variances that are greater than positive or negative 5% must be explained)

Note Explanation

1 The Ministry's estimate for tuition revenue assumed George Gordon students would be charged at the full Reg 22 tuition rate, however we are unable to invoice for the capital component of the Reg 22 tuition rate as the school is not owned by Horizon. As a result, actual tuition revenue was lower than budgeted.

2 We were conservative in our budget. Overall School Generated Fund revenue is very close to School Generated Fund expenses for the year.

3 Pre-K enrolment in our federally funded George Gordon Pre-K cohort was higher than anticipated in our budget.

4 Englefeld Protestant Separate School Division No. 132 voluntarily amalgamated with Horizon School Division on June 30, 2018.

5 Donation revenue for playground projects completed during the year were not included in our budget. Unbudgeted deferred capital tuition was recognized upon completion of the Rose Valley school renovation. We were also conservative in our budget for investment earnings, as we were able to maintain a higher than anticipated cash balance throughout the year.


6 Additional governance expenditures were required due to the voluntary amalgamation with Englefeld Protestant Separate School Division during the year. School Community Councils also spent down their surplus, accessing funds set aside for this purpose in prior years.

7 Two routes were added post budget and actual route kilometers were higher than anticipated. The increase in fuel prices throughout the year had a negative impact on our both our in-house and contracted route expenditures.

8 Higher than anticipated enrolment in the Adult Basic Education Program resulted in higher than budgeted tuition fee expense.

9 We were conservative in our budget. Overall School Generated Fund expenses are very close to School Generated Fund revenues for the year.

10 Additional investments were made in our nutrition programs and our Regional Kids First program ran a deficit in the year to access accumulated surplus in the program from prior years.

11 A significant unexpected and unbudgeted expenditure was incurred due to the required transfer of Education Property Tax receivables to the Government on Jan 1, 2018.


Appendix A – Payee List

Board Remuneration

Name Remuneration

Travel Professional

Development Other Total

In Province

Out of Province

In Province

Out of Province

Bitternose, Nathan

6,800

1,919

-

2,133

-

6,570

17,422

Crowe-Buffallo, Paul

8,400

2,454

-

2,063

-

6,368

19,285

Fedak, Mark

7,800

1,028

-

1,796

-

6,487

17,111

Gradin, Christine

7,400

1,309

-

1,094

-

6,297

16,100

Hack, James *

14,000

3,400

-

3,009

-

10,624

31,033

Holinaty, David

11,000

2,623

-

4,115

-

6,708

24,446

Kayseas, Sheryl

6,300

1,671

-

1,662

-

4,829

14,462

Koopman, Jolene

10,700

2,271

-

2,125

-

6,733

21,829

Lemky, Jennifer

9,100

1,479

-

1,791

-

6,570

18,940

Lengyel, Wil **

10,600

2,993

-

2,513

-

9,777

25,883

Mattock, Linda

8,900

976

-

2,067

-

6,006

17,949

Pinacie, Albert

8,300

3,102

-

1,946

-

5,887

19,235

Proznick, Lori-Anne

7,600

1,839

-

1,924

-

6,702

18,065

Vertefeuille, Cheryl

6,200

2,099

-

1,595

-

6,434

16,328

Board Chair * Board Vice Chair **


Personal Services

Name Amount

Achtymichuk, Brynn T. 60,152

Ahenakew, Hazel 91,280

Albertson, Candace 74,336

Amendt, Amber 85,973

Anderson, Eric 102,636

Anderson, Garth 54,588

Anderson, Terrance 86,911

Anderson, Valerie 86,255

Andreas, Tammy 85,973

Anthony, Stacy 50,744

Appel, Donna 112,353

Archibald, Kerri 86,308

Arendt, Justin 157,989

Arendt, Monica 86,659

Armbruster, Jocelyn 103,857

Armstrong, Steve 90,153

Arnold, Corrinne 90,829

Athmer, Rebecca L. 61,268

Baade, Carol 105,741

Baade, Tara 67,623

Bartel, William Bryce 76,999

Barteski-Hoberg, Marsha 86,312

Bartko, Lori 86,625

Bates, Sharon 50,494

Baumann, Christy 99,161

Bauml, Lisa 65,022

Bauml, Naomi 85,973

Bauml, Valerie 61,906

Bay, Jackie 83,033

Beaudoin, Melissa 88,002

Becker, Kathleen 86,562

Bells, Colleen 86,382

Bells, Lee 86,365

Berg, Colette 87,052

Bergen, Marci 74,296

Name Amount

Bergerman, Darlene 90,153

Bergerman, Jacqueline 98,254

Bergerman, Sara 96,001

Bergsma, Kurt 61,268

Bernhard, Erin 62,158

Berscheid , Brittany R. 57,157

Bertrand, Kristen 81,946

Beselaere, Nathan 82,562

Biccum, Corey 87,049

Bilawchuk, Cheryl 54,601

Billinger, Murray 86,919

Bilodeau, Danielle 78,051

Bilton, Robin E. 62,753

Bindig, Elaina 59,633

Binsfeld, Caitlin 51,371

Bisson, Courtney 63,319

Bitternose, Marcia A. 83,789

Blachford, Elaine 85,109

Bolt, Karishma 88,812

Borsa, Patrick 109,949

Borstmayer, Lianne 106,736

Boyson-Tan, Heidi 86,565

Braaten, Brandee 71,756

Braman, Terence 103,873

Brann, Monica 70,321

Breti, Brooke 53,233

Broad, Amber 76,307

Brochu, Amanda D. 66,325

Brooks, Gayle 90,773

Brooks, Tammy 85,973

Bruce, Stacey 85,973

Bryksa, Blaine 90,227

Bugera, Penny 87,228

Bugghins, Laverne 86,683

Bugyi, Kara M. 58,029

Buhs, Curtis 75,547


Name Amount

Bulicz, Carlena 81,693

Bulych, Leslie 50,963

Bzdel, Beverly 87,288

Campbell, Shelly 87,312

Cannon, Rene 90,153

Cantelon, Cindy 80,650

Carbno, Travis B. 83,778

Casavant, John A. 115,370

Charette-Greyeyes, Erika 53,159

Chasky, Tracy 74,848

Chernishenko, Darren 87,119

Chernishenko, Shannon 90,638

Chester, Curtis 85,973

Chester, Nita 91,157

Chopty, Kandace 86,013

Chorney, Melanie 81,242

Chorney, Yvonne 108,506

Chuckry, Candy-Lynn 86,195

Clark, Maegan 63,026

Cleveland, Dawn 62,637

Collins, Wendi 90,986

Comfort, Marcy 86,004

Cox, Tyleen 85,973

Crittenden, Lindsay 83,153

Croshaw, Arlette 85,973

Croshaw, Barry 87,663

Cross, Corrin 74,637

Crozon, Shauna A. 59,106

Cullen, Ciara 84,682

Currie, Drena 85,973

Curts, Fred 100,248

Dale, Katlyn 53,948

Dale, Sarah 70,405

Danyluk, Victoria 63,664

Daubenfeld, Michelle 86,952

Daum, Roland 95,452

Dauvin-Frank, Tania 86,822

Name Amount

Daviduk, Alexandria 65,758

Davies-Both, Marcy 50,298

Delorme, Corrina 85,973

Denesik, Myrna 85,979

Dickson, Darryl 111,751

Dignean, Rodney 95,285

Digney, Nerissa 80,262

Dodd, Sandra 90,153

Downes, Brent 56,735

Dufault, Andrea N. 87,218

Duford, Jackie 50,606

Dunlop, Alicia 80,679

Durston, Therese 66,932

Dvernichuk, Tricia 86,598

Dyck, Jill 74,099

Edwards, Tina 87,443

Edwards, Travis 86,404

Ekstrom, Shay 90,153

Elliott, Ian 71,257

Ellis, Erin 86,049

Engele, Jarvis 55,964

Evans, Heidi 75,186

Ewert-Molsberry, Jodie 58,359

Fahlman, Gayle 87,159

Fansher, Janice 111,696

Farrell, Cheryl 108,048

Farrell, Graham 96,759

Faubert, Darin 110,944

Faubert, Jacqueline 93,018

Faye, Jason 59,633

Faye, Shirley 85,973

Fehr, Perry 85,973

Felton, Chantelle 69,071

Fendelet, Heather 90,153

Ferre, Fernande 90,153

Fidelack, Michelle 83,680

Fielding, Angela 91,291

Fielding, Walter 96,637


Name Amount

Filson, Joe 109,328

Fink, Shelby L. 59,054

Fisher, Jana 87,880

Fisher, Jeffrey 59,829

Fitzpatrick, Nicole 56,447

Fitzsimmons, Jeremy 102,255

Flahr, Bonnie 88,348

Flahr, Travis 100,521

Flaman, Marilyn 157,989

Fontaine, Pauline 85,973

Frey, Cindy 66,772

Frick, Brittany 92,915

Frie, Jennifer 86,818

Friesen, Lisa 86,120

Frison, Gerard 90,153

Gagnon, Pamela 69,458

Gardiner, Karla 90,449

Gardiner, Lester 111,847

Gardiner, Shaun 109,131

Garinger, Kevin 208,972

Gay, Lindsay E. 71,166

Gebauer, Beth 75,091

Gerencser, Jenna 64,795

Gerwing, Cecile 72,261

Gerwing, Dennis 107,647

Giroux, Leah 86,218

Gjevre, Todd 152,927

Gollings, Monique 91,687

Goosen, Dawn 88,226

Gorrill, Verna Lynn 85,973

Gottselig, Lorne 85,973

Gottselig, Wendy 86,598

Graham, Megan-Star 51,919

Gray, Gina 83,791

Gray, Jan 85,973

Gray, Kendra 107,150

Gray, Melanie 61,184

Gray, Robert 88,850

Name Amount

Grest, Brian 99,161

Gueguen, Yvonne 90,156

Gullacher, Annah 61,007

Gunther, Leann P 67,290

Hack, Brennan 103,701

Hagenes, Sandra 85,973

Halldorson, Donna 91,400

Halldorson-Gudnason, Shaunda 92,406

Halyk, Nevin 109,468

Hamel, Loralie 104,427

Hamel, Rick 102,942

Hamilton, Brook 75,037

Hanson, Brandi-Rae 67,331

Hardy, Rhonda 98,328

Hardy, Taylor 58,066

Hart, Skyler T. 61,456

Hartl, Tara 91,244

Harvey, Bertha 87,027

Harvey, Lindsey 86,477

Haryett, Carter 77,103

Hassman, Keith 97,792

Hedin, Scott 81,348

Heidecker, Jillian 65,100

Hendry, Kalie 77,345

Heppner, Joel A. 58,578

Hergott, Leah 85,973

Herman, Teri A 91,127

Hilbert, Racquel 90,607

Hiltz, Lance 79,526

Hinz, Brian 83,649

Hiscock, Danny 87,716

Hodgins, Heather 90,584

Hofmann, Chad 90,864

Hogemann, Petra 63,802

Holland, Kandi 65,020

Holowaty, James 92,122

Holtvogt, Anita 84,552


Name Amount

Horvath, Cindy 87,148

Hrynkiw, Crandall 167,702

Hrytzak, Dale 109,981

Hubick, Dustin 86,613

Huculak, Kimberlee 84,490

Hufnagel, Sharon 90,500

Hunt, Cheryl 90,925

Ireland, Donald R 97,269

Jackson, Doug 72,333

Jackson, Jennifer 86,041

Jackson, Stacy 50,816

Janzen, Alexandra 69,878

Jarvis, Michael D. 64,211

Jennison, Nadine 98,792

Jessop, Andrea 90,153

Johb, Cali J. 66,102

Johnson, Debora 103,665

Johnson, Dwayne Miles 113,148

Johnson, Julie 74,769

Johnson, Lorelei 96,205

Johnson, Megan 61,792

Johnson, Tate 64,995

Jones, Kyle 67,744

Jordan, Adam B. 70,636

Jordan, Michael 61,319

Jordan, Tessa 84,524

Jule, Carla R. 84,058

Junk, Kimberly 109,567

Kane, Amanda 90,180

Karakochuk, Patricia 86,195

Kavalinas, Chanelle 55,740

Keller, Justin 59,633

Kelln, Marla 96,879

Kelly, Rhonda 92,926

Kent, Julie 90,536

Kereluik, Melissa 87,893

Kessler, Paula 95,297

Kiland, Kameron 110,094

Name Amount

Kinequon, Sonia 91,843

King, Jonathan 87,381

Kirzinger, Nancy R 91,396

Klapak, Barbara 90,915

Klatt, Cheryl M. 52,682

Knaus, Courtney 85,640

Knight, Colby 58,111

Knight, Dana 86,507

Knittig, Karma 106,360

Knudsen, Brad 88,471

Koepke, Troy 91,071

Kolafa-Woroniuk, Wendy 89,372

Kolbeck, Bonnie 73,249

Koropatnicki, Rochelle 90,488

Korte, Lindsey 61,486

Kozak, Diane 85,973

Kozuska, Michelle 85,973

Kraus, Amber C. 105,745

Kresowaty, Pamela 86,487

Kreway, Shannon 85,973

Kristjanson, Lavonne 86,922

Kuipers, Deborah 56,558

Kurbis, Rob 87,285

Lacoursiere, Janine 66,272

Lamont, Kyle 80,496

Larocque-Desjarlais, Shawna 90,153

Laslo, Lenora 63,710

Laslo, Rhonda 94,553

Latoski, Kim 91,176

Laurie, William 77,603

Lawrysyn, Debbie 95,795

Lee-Firman, Trina 86,939

Lefebvre, Kalvin 81,684

Leibel, Terry 110,931

Lengyel, Cory 92,016

Lepitzki, Ashley 73,574


Name Amount

Libke, Evan 78,780

Lindal, Rebecca 87,186

Lindbloom, Erin 104,505

Linford, Heidi 100,396

Lishchynsky, Kyle 72,808

Liska, Cory 88,122

Liska, Dawn 89,233

Liske, Darren 86,002

Lissinna, James 74,428

Lissinna, Robert 89,948

Lissinna, Shelly 86,189

Lockwood, Judy 55,388

Loeffelholz, Kristin 85,973

Loehr, Brent 99,161

Lone, Carla 87,881

Loose, Kim 51,794

Lorenzen, Dawn 85,973

Lorenzen, Jay 90,407

Lovequist, Cynthia 86,837

Lowe, Kelly 85,292

Lozinski, Marlene 88,147

Lozinski, Reid 59,812

Mackay, Paula 76,087

Maclean, Randolph 176,466

MacLellan, Laura 63,725

Macpherson, Melanie 90,480

Magnusson, Ashley 91,004

Magnusson, Kelsey 61,432

Major, MaryAnn 90,153

Malinski, Rick 83,567

Markusson, Edessa 86,880

Marshak, Jeffery 86,973

Marshall, Janel 84,933

Marshall, Susan 86,255

Mason, Barry 91,153

Matus, Cameron 63,325

Matus, Christine M. 66,985

Maxwell, Bruce 77,082

Name Amount

Maxwell, Trish 103,665

McLeod, Krista 90,626

McMillan, Matthew 52,865

McNab, Tammy 86,818

McNabb, Bryan 95,592

Meachem, Carol 95,577

Medernach, Carla 66,846

Meldrum, Colleen 86,365

Meldrum, Mark 74,124

Melenchuk, Jared 76,264

Mellesmoen, Sandra 82,754

Melsted, Kayla 58,608

Menzie, Leanne 99,161

Mertz, Michelle 83,400

Michayluk, Donna 85,973

Millette, David 108,186

Mills-Seib, Kelly 57,583

Morris, Denise 84,229

Morvik, Teaghan 51,490

Mourot, Trisha 54,774

Mueller, Traci 90,463

Muir, Lisa 91,706

Mulhern, Vicki 90,153

Murray, Rayshelle 61,707

Nagy, Sylvia 88,547

Nevill, Bryna 90,711

Nevill, David 104,806

Neville, Jason 127,452

Nicholls, Kim 110,661

Niekamp, Brooke 67,705

Nienaber, Christopher 82,074

Nikulak, Patrick J. 69,950

Nordstrom, Erin 66,770

Nurse, Donna 109,409

Nystuen, Morgan 63,625

Oblander, Deadra 90,153

Olchowski, Colin 78,927

Olchowski, Michelle 78,640


Name Amount

Oleksyn, Darla 90,153

Onyskiw, Kelly 64,803

Ortman, Janelle 51,710

Osatiuk, Vladyslav 69,561

Oscar, Nicole 83,809

Otsig, Lesley 86,515

Otsig, Trevor 108,512

Oviatt, Katherine 127,452

Pachkowski, Gary 87,677

Paproski, Darrell 167,702

Paproski, Jan 106,367

Parish, Tina 90,153

Parobec, Clayton 120,930

Parsons, Lisa 87,301

Pasloski, Trina 92,493

Patrick, Candace 64,520

Penny, Jarika 64,204

Penrose, Amanda 80,694

Perillat, Joan 74,306

Peters, Shawn 64,383

Peterson, Ryan 90,526

Phillips, Heidi 63,497

Placsko, Cindy 80,266

Popoff, Cory 121,863

Popoff, Darlene 103,086

Popowich, Renae 64,431

Possberg, Jocelyne 86,659

Potter, Danielle 70,603

Pratchler, Sean 97,919

Presber, Michele 107,164

Prime, Angela 90,153

Prokop, Katelynn 65,941

Prouse, Nadine M. 83,494

Proznik, Clint 86,568

Rath, MaryAnn 57,302

Raycroft, Paul 90,655

Reeve, Bonita 86,052

Reiter, Nathan 59,633

Name Amount

Richard, Erin 91,907

Richter, Jasmin 91,918

Rohel, Valerie 93,177

Rolheiser, Jeremy 74,730

Ross, Katherine 90,818

Ross-Romanus, Martine 55,765

Rowe, Cheryl 54,242

Rowe, David 98,040

Rude, Raelene 68,043

Ruetz, William 91,843

Ruiz, Edmund 90,420

Salmon, Amanda 73,626

Sandercock, Kathy 90,153

Sarauer, Sharmon 59,886

Saretsky, Lanny 80,262

Sauer, Heidi 93,187

Saxton, Heather 86,086

Schapansky, Katherine 91,238

Scharf, Kim 96,842

Schell, Jade 63,175

Schell, Shelley 52,721

Schermann, Kelly 90,998

Scheschuk, Tracey 88,260

Schick, Ashley M. 71,359

Schindel, Crystal 68,222

Schmale, Lynda-Rae 69,542

Schoettler, Melissa 68,664

Schroeder-Mark, Karen 85,973

Schwandt-Kelln, Debbie 107,425

Schwark, Lisa 91,933

Schwinghamer, Tom 91,126

Seib, Darrel 87,056

Selby, Rex 86,677

Serke, Megan 87,663

Serke, Travis 91,995

Severson, Audrey 91,928

Sherban, Pat D 87,381

Showers, Jennifer 65,583


Name Amount

Siebold, Amber 82,209

Simard, Jamie L. 50,317

Smidt, Jared 87,886

Smith, Jason 86,773

Smith, Karen 50,036

Smith, Melissa 86,722

Smith, Trevor 92,444

Sobkowicz, Kelli 63,325

Sogge, Kenneth 103,879

Sogge, Marni L. 90,942

Sokul, Morris 86,982

Sommer, Hope 90,153

Sosnowski, Lorena 91,241

Souter-Elliott, Jacquelynn 95,285

Stewart, Brent 91,856

Storzuk, Kyla 87,550

Stratton, Priscilla 84,503

Stroeder, Jeffrey 112,470

Stroeder, Lindi 61,736

Strueby, Curtis 93,278

Strueby, Luke 69,272

Stuart, Catherine L. 59,776

Sunderland, Wendy 85,430

Swan, James 99,412

Swanson, Jeff W. 115,044

Tan, Matthew 88,359

Taphorn, Joel 87,941

Tarry, Karol 91,114

Templeton, Katelyn 65,554

Thirsk, Leia 72,584

Thomas, Douglas 96,914

Thoms, Corinne 133,224

Thorson, Sarah 76,620

Trohak, Sandra 85,973

Trollope, Dylan 66,274

Name Amount

Trumbley, Ryan P. 66,763

Tweidt, Cameron 81,348

Ulmer, Dana 78,940

Unrau, Nicole 71,248

Unruh, Gene 109,983

Van Vaals, Kerry 86,762

Veilleux, Treva 86,191

Viczko, Ralph 101,135

Von Hagen, Donna 94,621

Wachal, Daniel M. 63,852

Washkowsky-Lucyk, Lori 99,754

Watts, Shane 86,443

Weber, Kathy 85,973

Welch, Tammy 76,007

Weyland, Helen 102,613

Wheeler, Justine 63,224

White, Jamie 91,154

Whitford, Colleen 96,040

Wiens, Andrea 78,859

Wiers, Jill 76,193

Wilde, Maryssa 64,977

Willems, Terry 91,563

Williams, Bailey K. 51,919

Wilson, Denise R 85,973

Wilson, Ryan 97,462

Wingrove, Denise 82,297

Wourms, Blair 69,384

Wright, Patrick 65,521

Yanko, Cynthia 86,494

Yobb, Matthew 85,973

Zadorozniak, Rita 86,582

Zaluski, Jamie 85,973

Zemluk, Michael G. 79,636

Zentner, Annette 101,810

Zwarych, Rod 85,948


Transfers

Name Amount

CARLTON TRAIL COLLEGE

342,820

Supplier Payments

Name Amount

ALL SASK PAVING LTD. 72,150

ALLMAR INTERNATIONAL 82,738

AMAZON CANADA 53,478

BELLA VISTA INN 88,495

BROWNLEE LLP 76,411

CDW CANADA 66,056

CENTAUR PRODUCTS INC 128,606

CITY OF HUMBOLDT 129,065

COMPUCOM 64,659

DAVIES SUPPLY GROUP LTD. 51,150

DESTINY'S DRIVING SCHOOL 96,982

FEDERATED CO-OPERATIVES LTD. 574,976

FLAME TECH COMBUSTION SERVICES INC. 599,738

FLAVELL'S PLUMBING & HEATING 55,634

GRIFFIN DRIVING SCHOOL 67,183

HBI OFFICE PLUS INC. 81,490

HENGEN, SHELLEY 74,298

HUMBOLDT LUMBER MART LTD 612,999

KONICA MINOLTA 350,716

Name Amount

MARSH CANADA LIMITED 546,727

MNP 55,800

OLYMEL S.E.C. OLYSKY 118,702

PCM CANADA (ACRODEX) 216,355

PEARSON CANADA 174,988

PINNACLE 423,020

PUNNICHY COMMUNITY HIGH SCHOOL NUTRITION PROGRAM 51,500

QUOREX CONSTRUCTION LTD. 4,695,040

ROCK AND ROLL LITERACY 59,850

SAFETY FIRST DRIVER'S TRAINING 51,951

SASK ENERGY 524,800

SASK POWER 1,368,927

SASKTEL 394,363

SGI 86,817

SHANAHAN'S 82,197

SOUTHLAND TRANSPORTATION 4,821,623

SPORTFACTOR INC 66,465

SUPREME 261,120

TREMBLAY ELECTRIC 52,476

TROY 85,002

ZACS COMPUTERS AUDIO VIDEO 58,237


Other Expenditures

Name Amount

CUPE LOCAL 4799

143,923

HORIZON TEACHERS ASSOCIATION

92,758

MUNICIPAL EMPLOYEES' PENSION PLAN

2,178,357

RECEIVER GENERAL

15,767,714

Name Amount

SASK SCHOOL BOARDS ASSOCIATION

851,033

SASK TEACHERS FEDERATION

6,075,880

SASK WORKERS' COMPENSATION BD

203,288

TEACHERS SUPN COMMISSION

83,015


Appendix B – Management Report and Audited Financial Statements

BOX 2590, 2424 WESTWOOD DRIVE, HUMBOLDT SK, S0K 2A01.877.500.0789 T: 306.682.2673 F: 306.682.5910 MNP.ca

To the Trustees of the Board of Education of Horizon School Division No. 205:

Management’s Responsibility for the Consolidated Financial Statements

Auditors' Responsibility

Opinion

Emphasis of Matter

Humboldt, Saskatchewan

November 29, 2018 Chartered Professional Accountants

We draw attention to Note 23 and Schedule F of the consolidated financial statements, which describe the effects of restructuring transactions

related to the amalgamation with Englefeld Protestant Separate School Division No. 132 effective June 30, 2018. Our opinion is not modified

with respect to this matter.

Independent Auditors' Report

In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of Horizon School

Division No. 205 as at August 31, 2018 and the consolidated results of its operations, changes in net financial assets and its cash flows for the

year then ended in accordance with Canadian public sector accounting standards.

Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Canadian

public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of consolidated

financial statements that are free from material misstatement, whether due to fraud or error.

Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance

with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the

audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The

procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the consolidated financial

statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s

preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the

circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes

evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as

evaluating the overall presentation of the consolidated financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

We have audited the accompanying consolidated financial statements of Horizon School Division No. 205, which comprise the consolidated

statement of financial position as at August 31, 2018, and the consolidated statements of operations and accumulated surplus from operations,

changes in net financial assets, and cash flows for the year then ended including supporting schedules, and a summary of significant accounting

policies and other explanatory information.

… page 2

2018 2018 2017Budget Actual Actual

$ $ $

REVENUES(Note 15)

Property Taxation 8,528,652 8,403,028 24,322,701

Grants 62,613,085 64,049,882 49,883,286

Tuition and Related Fees 7,047,720 6,400,418 6,680,253

School Generated Funds 2,548,023 2,852,582 2,877,022

Complementary Services (Note 12) 536,980 576,262 567,417

External Services (Note 13) 92,566 92,727 76,896

Restructuring (Note 23) (Schedule F) - 845,635 -Other 946,376 1,377,242 1,699,697

Total Revenues (Schedule A) 82,313,402 84,597,776 86,107,272

EXPENSES

Governance 381,650 484,252 933,425

Administration 3,723,668 3,674,932 3,916,394

Instruction 58,305,419 58,981,136 60,271,043

Plant 10,525,979 10,756,887 10,582,005

Transportation 6,866,140 7,260,825 7,457,167

Tuition and Related Fees 207,500 247,300 206,445

School Generated Funds 2,548,023 2,874,800 2,832,280

Complementary Services (Note 12) 594,632 577,954 636,456

External Services (Note 13) 190,194 262,724 73,463Other Expenses 306,000 2,824,680 401,114

Total Expenses (Schedule B) 83,649,205 87,945,490 87,309,792

Operating Deficit for the Year (1,335,803) (3,347,714) (1,202,520)

Accumulated Surplus from Operations, Beginning of Year 82,440,353 82,440,353 83,642,873

Accumulated Surplus from Operations, End of Year 81,104,550 79,092,639 82,440,353

The accompanying notes and schedules are an integral part of these consolidated statements.

Horizon School Division No. 205

Consolidated Statement of Operations and Accumulated Surplus from Operations

for the year ended August 31, 2018

… page 3


$ $ $

(Note 15)

Net Financial Assets, Beginning of Year 7,326,830 7,326,830 9,686,452

Changes During the Year

Operating Deficit for the Year (1,335,803) (3,347,714) (1,202,520)

Acquisition of Tangible Capital Assets (Schedule C) (5,752,500) (6,429,425) (5,419,570)

Proceeds on Disposal of Tangible Capital Assets (Schedule C) - 21,256 4,300

Net Loss on Disposal of Capital Assets (Schedule C) - 72,869 131,302Transfer of Tangible Capital Assets related to Restructuring

Transaction (Schedule F) - (268,508) -

Amortization of Tangible Capital Assets (Schedule C) 3,920,000 4,048,325 3,942,293Net Change in Other Non-Financial Assets - (10,204) 184,573

Change in Net Financial Assets (3,168,303) (5,913,401) (2,359,622)

Net Financial Assets, End of Year 4,158,527 1,413,429 7,326,830



Consolidated Statement of Changes in Net Financial Assets


… page 4

2018 2017

$ $

OPERATING ACTIVITIES

Operating Deficit for the Year (3,347,714) (1,202,520)

Add Non-Cash Items Included in Deficit (Schedule D) 4,058,979 4,073,595

Net Change in Non-Cash Operating Activities (Schedule E) 15,485,995 (1,042,130)

Cash Provided by Operating Activities 16,197,260 1,828,945

CAPITAL ACTIVITIES

Cash Used to Acquire Tangible Capital Assets (6,429,425) (5,419,570)

Proceeds on Disposal of Tangible Capital Assets 21,256 4,300

Cash Used by Capital Activities (6,408,169) (5,415,270)

INVESTING ACTIVITIES

Cash Used to Acquire Portfolio Investments (2,109) (2,705)

Cash Used by Investing Activities (2,109) (2,705)

FINANCING ACTIVITIES

Proceeds from Issuance of Long-Term Debt 814,178 -

Repayment of Long-Term Debt (440,075) (279,201)

Cash Provided (Used) by Financing Activities 374,103 (279,201)

INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 10,161,085 (3,868,231)

CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 3,818,778 7,687,009

CASH AND CASH EQUIVALENTS, END OF YEAR 13,979,863 3,818,778


Horizon School Division No. 205Consolidated Statement of Cash Flows


A-1

2018 2018 2017

Budget Actual Actual

$ $ $Property Taxation Revenue

Tax Levy RevenueProperty Tax Levy Revenue 8,528,652 8,275,031 24,321,645

Total Property Tax Revenue 8,528,652 8,275,031 24,321,645Grants in Lieu of Taxes

Federal Government - 22,677 78,762Provincial Government - 32,743 74,079Other - 22,004 21,119

Total Grants in Lieu of Taxes - 77,424 173,960

Other Tax RevenuesTreaty Land Entitlement - Rural - 15,173 6,712House Trailer Fees - 12,055 20,965

Total Other Tax Revenues - 27,228 27,677

Additions to LevyPenalties - 40,417 191,198

Total Additions to Levy - 40,417 191,198

Deletions from LevyCancellations - (17,072) (68,872)Other Deletions - - (322,907)

Total Deletions from Levy - (17,072) (391,779)

Total Property Taxation Revenue 8,528,652 8,403,028 24,322,701

Grants

Operating GrantsMinistry of Education Grants

Operating Grant 60,233,195 61,308,468 46,879,620Other Ministry Grants - 139,015 121,319Total Ministry Grants 60,233,195 61,447,483 47,000,939

Other Provincial Grants 409,118 287,244 244,943Federal Grants 200,000 156,018 165,441Grants from Others 5,000 16,555 6,141Total Operating Grants 60,847,313 61,907,300 47,417,464

Capital GrantsMinistry of Education Capital Grants 1,765,772 2,082,482 2,465,822Other Capital Grants - 60,100 -Total Capital Grants 1,765,772 2,142,582 2,465,822

Total Grants 62,613,085 64,049,882 49,883,286

Horizon School Division No. 205Schedule A: Consolidated Supplementary Details of Revenues


A-2


$ $ $Tuition and Related Fees Revenue

Operating FeesTuition Fees

School Boards 6,000 1,000 -Federal Government and First Nations 6,972,720 6,293,855 6,605,424Individuals and Other 4,000 30,563 9,829Total Tuition Fees 6,982,720 6,325,418 6,615,253

Other Related Fees 65,000 75,000 65,000

Total Operating Tuition and Related Fees 7,047,720 6,400,418 6,680,253

Total Tuition and Related Fees Revenue 7,047,720 6,400,418 6,680,253

School Generated Funds Revenue

CurricularStudent Fees 188,324 166,244 170,692Total Curricular Fees 188,324 166,244 170,692

Non-Curricular FeesCommercial Sales - Non-GST 366,243 416,644 386,679Fundraising 906,215 984,899 953,086Grants and Partnerships 429,567 435,482 538,252Students Fees 462,053 475,556 489,514Other 195,621 373,757 338,799Total Non-Curricular Fees 2,359,699 2,686,338 2,706,330

Total School Generated Funds Revenue 2,548,023 2,852,582 2,877,022

Complementary Services


Operating Grant 451,980 452,124 465,323Total Operating Grants 451,980 452,124 465,323

Fees and Other RevenueTuition and Related Fees 85,000 124,138 102,094Total Fees and Other Revenue 85,000 124,138 102,094

Total Complementary Services Revenue 536,980 576,262 567,417

Schedule A: Consolidated Supplementary Details of Revenuesfor the year ended August 31, 2018


A-3


$ $ $External Services


Operating Grant - 92,727 76,896Other Provincial Grants 92,566 - -

Total Operating Grants 92,566 92,727 76,896

Total External Services Revenue 92,566 92,727 76,896

Restructuring Revenue

Restructuring - 845,635 -

Total Restructuring Revenue - 845,635 -

Other Revenue

Miscellaneous Revenue 859,704 1,210,369 1,578,113Sales & Rentals 51,672 51,244 52,789Investments 35,000 115,629 68,795

Total Other Revenue 946,376 1,377,242 1,699,697

TOTAL REVENUE FOR THE YEAR 82,313,402 84,597,776 86,107,272


Horizon School Division No. 205Schedule A: Consolidated Supplementary Details of Revenues

B-1


$ $ $

Governance Expense

Board Members Expense 188,654 216,784 273,467

Professional Development - Board Members 10,500 61,304 162,619

Advisory Committees 75,504 100,634 109,232

Professional Development - Advisory Committees - 353 4,724

Elections - - 54,553Other Governance Expenses 106,992 105,177 328,830

Total Governance Expense 381,650 484,252 933,425

Administration Expense

Salaries 2,536,034 2,518,770 2,582,936

Benefits 328,772 323,418 342,729

Supplies & Services 242,312 239,750 377,474

Non-Capital Furniture & Equipment 24,250 22,359 19,247

Building Operating Expenses 145,750 129,739 134,693

Communications 81,000 94,011 108,772

Travel 88,450 61,125 71,062

Professional Development 32,100 55,810 60,987Amortization of Tangible Capital Assets 245,000 229,950 218,494

Total Administration Expense 3,723,668 3,674,932 3,916,394

Instruction Expense

Instructional (Teacher Contract) Salaries 40,833,835 41,570,663 42,050,606Instructional (Teacher Contract) Benefits 2,384,695 2,361,106 2,404,711Program Support (Non-Teacher Contract) Salaries 7,674,799 7,756,267 7,868,433Program Support (Non-Teacher Contract) Benefits 1,455,757 1,413,542 1,433,301Instructional Aids 1,144,475 1,053,421 1,407,029Supplies & Services 1,236,680 1,296,170 1,245,024Non-Capital Furniture & Equipment 271,319 221,391 242,103Communications 238,412 209,402 229,714Travel 431,741 373,211 397,181Professional Development 565,208 552,507 710,546Student Related Expense 443,498 442,969 648,402Amortization of Tangible Capital Assets 1,625,000 1,730,487 1,633,993

Total Instruction Expense 58,305,419 58,981,136 60,271,043

Horizon School Division No. 205Schedule B: Consolidated Supplementary Details of Expenses


B-2


$ $ $Plant Operation & Maintenance Expense

Salaries 2,726,299 2,777,498 2,716,469Benefits 515,313 486,944 482,402Supplies & Services 18,600 36,262 24,265Non-Capital Furniture & Equipment 5,416 20,385 11,039Building Operating Expenses 5,441,486 5,595,689 5,522,078Communications 10,950 7,874 9,992Travel 89,000 96,486 77,163Professional Development 18,915 5,386 14,551Amortization of Tangible Capital Assets 1,700,000 1,730,363 1,724,046

Total Plant Operation & Maintenance Expense 10,525,979 10,756,887 10,582,005

Student Transportation Expense

Salaries 1,486,379 1,423,796 1,506,523Benefits 260,037 253,519 275,446Supplies & Services 469,500 561,270 548,595Non-Capital Furniture & Equipment 120,000 115,947 103,402Building Operating Expenses 6,000 9,063 7,097Communications 5,000 3,320 3,065Travel 11,698 8,091 6,981Professional Development 7,360 6,282 8,216Contracted Transportation 4,150,166 4,522,012 4,632,082Amortization of Tangible Capital Assets 350,000 357,525 365,760

Total Student Transportation Expense 6,866,140 7,260,825 7,457,167

Tuition and Related Fees Expense

Tuition Fees 205,000 244,090 203,746Transportation Fees 2,500 3,210 2,699

Total Tuition and Related Fees Expense 207,500 247,300 206,445

School Generated Funds Expense

Academic Supplies & Services 111,243 99,600 104,935Cost of Sales 388,324 364,852 352,389Non-Capital Furniture & Equipment 80,000 7,859 82,914School Fund Expenses 1,968,456 2,402,489 2,292,042

Total School Generated Funds Expense 2,548,023 2,874,800 2,832,280

Horizon School Division No. 205Schedule B: Consolidated Supplementary Details of Expenses


B-3


$ $ $

Complementary Services Expense

Instructional (Teacher Contract) Salaries & Benefits 355,834 311,203 341,663Program Support (Non-Teacher Contract) Salaries & Benefits 136,147 151,231 175,559Transportation Salaries & Benefits 26,091 31,256 25,806Instructional Aids 3,000 7,848 14,622Supplies & Services - - 779Travel - 195 494

Professional Development (Non-Salary Costs) 4,560 3,900 446Student Related Expenses 4,000 5,614 10,868Contracted Transportation & Allowances 65,000 66,707 66,219

Total Complementary Services Expense 594,632 577,954 636,456

External Service Expense

Program Support (Non-Teacher Contract) Salaries & Benefits 101,144 133,137 41,514Instructional Aids 3,122 - 242Supplies & Services 3,128 10,666 18,481Building Operating Expenses - 1,190 -Communications 1,250 2,153 1,291Travel 5,250 18,217 9,780Professional Development (Non-Salary Costs) 500 939 824Student Related Expenses 75,800 96,422 1,331

Total External Services Expense 190,194 262,724 73,463

Other Expense

Interest and Bank ChargesCurrent Interest and Bank Charges 26,500 6,236 13,231Interest on Debentures 22,500 21,041 22,956Interest on Capital Loans 257,000 258,401 269,506Interest on Other Long-Term Debt - 10,950 -Total Interest and Bank Charges 306,000 296,628 305,693

Transfer of Taxes Receivable (Note 8) - 2,455,183 -Loss on Disposal of Tangible Capital Assets - 72,869 131,302Recovery of Uncollectable Accounts - - (35,881)

Total Other Expense 306,000 2,824,680 401,114

TOTAL EXPENSES FOR THE YEAR 83,649,205 87,945,490 87,309,792

for the year ended August 31, 2018Schedule B: Consolidated Supplementary Details of Expenses



Schedule C - Consolidated Supplementary Details of Tangible Capital Assets


Land

Land

Improvements Buildings

Buildings

Short-Term

School

Buses

Other

Vehicles

Furniture

and

Equipment

Computer

Hardware and

Audio Visual

Equipment

Computer

Software

Assets

Under

Construction 2018 2017

$ $ $ $ $ $ $ $ $ $ $ $Tangible Capital Assets - at Cost

Opening Balance as of September 1 20,619,481 4,031,123 95,456,811 3,749,364 5,598,239 1,191,317 4,396,537 6,254,412 501,158 510,719 142,309,161 138,418,339

Additions/Purchases - 105,326 126,182 7,849 - - 509,587 1,020,824 11,826 4,647,831 6,429,425 5,419,570Disposals (52,738) - - - (325,536) (26,532) (137,360) (659,709) (2,445) - (1,204,320) (1,528,748)

Transfer of Tangible Capital Assets related

to Restructuring Transaction (Schedule F) - - - - 124,893 - 26,397 117,218 - - 268,508 -Transfers to (from) - - 327,032 - - - - - - (327,032) - -

Closing Balance as of August 31 20,566,743 4,136,449 95,910,025 3,757,213 5,397,596 1,164,785 4,795,161 6,732,745 510,539 4,831,518 147,802,774 142,309,161

Tangible Capital Assets - Amortization

Opening Balance as of September 1 - 2,856,184 51,728,734 3,468,500 3,127,540 804,308 1,874,949 3,426,976 236,652 - 67,523,843 64,974,696

Amortization of the Period - 124,815 1,529,584 24,905 345,021 115,839 477,624 1,328,431 102,106 - 4,048,325 3,942,293Disposals - - - - (286,802) (23,879) (137,360) (659,709) (2,445) - (1,110,195) (1,393,146)

Closing Balance as of August 31 N/A 2,980,999 53,258,318 3,493,405 3,185,759 896,268 2,215,213 4,095,698 336,313 N/A 70,461,973 67,523,843

Net Book ValueOpening Balance as of September 1 20,619,481 1,174,939 43,728,077 280,864 2,470,699 387,009 2,521,588 2,827,436 264,506 510,719 74,785,318 73,443,643Closing Balance as of August 31 20,566,743 1,155,450 42,651,707 263,808 2,211,837 268,517 2,579,948 2,637,047 174,226 4,831,518 77,340,801 74,785,318

Change in Net Book Value (52,738) (19,489) (1,076,370) (17,056) (258,862) (118,492) 58,360 (190,389) (90,280) 4,320,799 2,555,483 1,341,675

DisposalsHistorical Cost 52,738 - - - 325,536 26,532 137,360 659,709 2,445 - 1,204,320 1,528,748Accumulated Amortization - - - - 286,802 23,879 137,360 659,709 2,445 - 1,110,195 1,393,146Net Cost 52,738 - - - 38,734 2,653 - - - - 94,125 135,602Price of Sale 3,979 - - - 14,648 2,629 - - - - 21,256 4,300Loss on Disposal (48,759) - - - (24,086) (24) - - - - (72,869) (131,302)

Sch

C

Amortization of $152,658 (2017 - $Nil) has been recorded on these assets.

Closing net book value of tangible capital assets includes total leased tangible capital assets of $661,520 (2017 - $Nil) representing $661,520 (2017 - $Nil) in Computer Hardware and Audio Visual Equipment.

2018 2017

$ $

Non-Cash Items Included in Deficit

Amortization of Tangible Capital Assets (Schedule C) 4,048,325 3,942,293Transfer of Non-Cash Assets and Liabilities included in Restructuring

Revenue (Schedule F) (62,215) -

Net Loss on Disposal of Tangible Capital Assets (Schedule C) 72,869 131,302

Total Non-Cash Items Included in Deficit 4,058,979 4,073,595

2018 2017

$ $

Net Change in Non-Cash Operating ActivitiesDecrease (Increase) in Accounts Receivable 15,860,119 (1,126,098)Increase (Decrease) in Accounts Payable and Accrued Liabilities (490,023) 273Increase in Liability for Employee Future Benefits 85,900 121,700Increase (Decrease) in Deferred Revenue 31,430 (222,578)Decrease (Increase) in Prepaid Expenses (1,431) 184,573

Total Net Change in Non-Cash Operating Activities 15,485,995 (1,042,130)

Schedule E: Consolidated Net Change in Non-Cash Operating Activitiesfor the year ended August 31, 2018

Horizon School Division No. 205Schedule D: Consolidated Non-Cash Items Included in Deficit



Sch F

2018

$

(Note 23)

Carrying Amount of Assets and Liabilities Received at Restructuring Date:

Cash and Cash Equivalents 783,420

Accounts Receivables 6,651

Accounts Payable and Accrued Liabilities (221,717)

Tangible Capital Assets 268,508

Prepaid Expenses 8,773

Total Net Carrying Amount Received 845,635

Horizon School Division No. 205Schedule F: Restructuring


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HORIZON SCHOOL DIVISION NO. 205 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As at August 31, 2018

1. AUTHORITY AND PURPOSE

The school division operates under the authority of The Education Act, 1995 of Saskatchewan as a corporation under the name of “The Board of Education of the Horizon School Division No. 205” and operates as “the Horizon School Division No. 205”. The school division provides education services to residents within its geographic region and is governed by an elected board of trustees. The school division is exempt from income tax and is a registered charity under the Income Tax Act.

2. SIGNIFICANT ACCOUNTING POLICIES

These consolidated financial statements have been prepared in accordance with Canadian public sector accounting standards for other government organizations as established by the Public Sector Accounting Board (PSAB) and as published by the Chartered Professional Accountants of Canada (CPA Canada).

Significant aspects of the accounting policies adopted by the school division are as follows:

a) Basis of Accounting

The consolidated financial statements are prepared using the accrual basis of accounting.

b) Reporting Entity and Consolidation

The school division reporting entity is comprised of all the organizations which are controlled by the school division and the school division’s share of partnerships.

Partnerships

A partnership represents a contractual arrangement between the school division and a party or parties outside the school division reporting entity. The partners have significant, clearly defined common goals, make a financial investment in the partnership, share control of decision making, and share, on an equitable basis, the significant risks and benefits associated with the operations of the partnership.

Partnerships are accounted for on a proportionate, consolidation basis whereby the school division’s pro-rata share of the partnership’s assets, liabilities, revenues and expenses are combined on a line-by-line basis after adjusting the accounting policies to a basis consistent with the accounting policies of the school division. Inter-company balances and transactions between the school division and the partnership have been eliminated.

The school division’s only partnership interest is a 41.9% (2017 – 41.8%) share in Humboldt Collegiate Institute.

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2. SIGNIFICANT ACCOUNTING POLICIES – continued

c) Trust Funds

Trust funds are properties assigned to the school division (trustee) under a trust agreement or statute to be administered for the benefit of the trust beneficiaries. As a trustee, the school division merely administers the terms and conditions embodied in the agreement, and it has no unilateral authority to change the conditions set out in the trust indenture.

Trust funds are not included in the consolidated financial statements as they are not controlled by the school division. Trust fund activities administered by the school division are disclosed in Note 18 of the consolidated financial statements.

d) Measurement Uncertainty and the Use of Estimates

Canadian public sector accounting standards require management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the year.

Measurement uncertainty that may be material to these consolidated financial statements exists for:

• the liability for employee future benefits of $1,667,700 (2017 - $1,581,800) because actual experience may differ significantly from actuarial estimations;

• property taxation revenue of $8,403,028 (2017 - $24,322,701) because final tax assessments may differ from initial estimates;

• uncollectible taxes of $Nil (2017 - $402,603) because actual collectability may differ from initial estimates;

• the receivable for First Nations tuition of $353,932 (2017 - $2,286,730) because actual collection may differ from initial amounts invoiced; and,

• useful lives of capital assets and related amortization of $4,048,325 (2017 - $3,942,293) because the actual useful lives of the capital assets may differ from their estimated economic lives.

These estimates and assumptions are reviewed periodically and, as adjustments become necessary, they are reported in earnings in the periods in which they become known.

While best estimates are used for reporting items subject to measurement uncertainty, it is reasonably possible that changes in future conditions, occurring within one fiscal year, could require material changes in the amounts recognized or disclosed.

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e) Financial Instruments

Financial instruments are any contracts that give rise to financial assets of one entity and financial liabilities or equity instruments of another entity. A contract establishing a financial instrument creates, at its inception, rights and obligations to receive or deliver economic benefits. The school division recognizes a financial instrument when it becomes a party to the contractual provisions of a financial instrument. The financial assets and financial liabilities portray these rights and obligations in the consolidated financial statements. Financial instruments of the school division include cash and cash equivalents, accounts receivable, portfolio investments, accounts payable and accrued liabilities and long-term debt

All financial instruments are measured at cost or amortized cost. Transaction costs are a component of the cost of financial instruments measured using cost or amortized cost. For financial instruments measured using amortized cost, the effective interest rate method is used to determine interest revenues or expenses. Impairment losses such as write-downs or write-offs are reported in the consolidated statement of operations and accumulated surplus from operations.

Gains and losses on financial instruments, measured at cost or amortized cost, are recognized in the consolidated statement of operations and accumulated surplus from operations in the period the gain or loss occurs.

Foreign currency transactions are translated at the exchange rate prevailing at the date of the transactions. Financial assets and liabilities denominated in foreign currencies are translated into Canadian dollars at the exchange rate prevailing at the consolidated financial statement date. The school division believes that it is not subject to significant unrealized foreign exchange translation gains and losses arising from its financial instruments.

f) Financial Assets

Financial assets are assets that could be used to discharge existing liabilities or finance future operations and are not for consumption in the normal course of operations. Valuation allowances are used where considered necessary to reduce the amounts reported for financial assets to their net realizable value.

Cash and Cash Equivalents consist of cash, bank deposits and highly liquid investments with initial maturity terms of three months or less and held for the purpose of meeting short-term operating cash commitments rather than for investing purposes.

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f) Financial Assets – continued

Accounts Receivable includes taxes receivable, provincial grants receivable and other receivables. Taxes receivable represent education property taxes assessed or estimated owing to the end of the fiscal period but not yet received. The allowance for uncollected taxes is a valuation allowance used to reduce the amount reported for taxes receivable to the estimated net recoverable amount. The allowance represents management’s estimate of the amount of taxes that will not be collected taking into consideration prior years’ tax collections and information provided by municipalities regarding collectability of outstanding balances. Provincial grants receivable represent operating, capital, and other grants earned but not received at the end of the fiscal year, provided reasonable estimates of the amounts can be made. Grants are earned when the events giving rise to the grant have occurred, the grant is authorized and any eligibility criteria have been met.

Other receivables are recorded at cost less valuation allowances. These allowances are recorded where collectability is considered doubtful.

Portfolio Investments consist of co-operative equities. The school division values its portfolio investments in accordance with its policy for financial instruments, as described in Note 2 (e).

g) Non-Financial Assets

Non-financial assets are assets held for consumption in the provision of services. These assets do not normally provide resources to discharge the liabilities of the school division unless they are sold.

Tangible Capital Assets have useful lives extending beyond the accounting period, are used by the school division to provide services to the public and are not intended for sale in the ordinary course of operations. Tangible capital assets of the school division include land, land improvements, buildings, buildings – short-term, school buses, other vehicles, furniture and equipment, computer hardware and audio visual equipment, computer software, leasehold improvements and assets under construction.

Tangible capital assets are recorded at cost (or estimated cost when the actual cost is unknown) and include all costs directly attributable to the acquisition, design, construction, development, installation and betterment of the tangible capital asset. The school division does not capitalize interest incurred while a tangible capital asset is under construction.

N-5




g) Non-Financial Assets – continued

The cost of depreciable tangible capital assets, net of any residual value, is amortized on a straight line basis over their estimated useful lives as follows:

Land improvements (pavement, fencing, lighting, etc.) 20 years Buildings 50 years Buildings – short-term (portables, storage sheds, outbuildings, garages)

20 years

School buses 12 yearsOther vehicles – passenger 5 years Other vehicles – heavy (graders, 1 ton truck, etc.) 10 years Furniture and equipment 10 yearsComputer hardware and audio visual equipment 5 years Computer software 5 years Leased capital assets Lease term

Assets under construction are not amortized until completed and placed into service for use.

Prepaid Expenses are prepaid amounts for goods or services which will provide economic benefits in one or more future periods. Prepaid expenses include insurance premiums, Saskatchewan School Boards Association membership fees and software licenses.

h) Liabilities

Liabilities are present obligations arising from transactions and events occurring prior to year-end, which will be satisfied in the future through the use of assets or another form of economic settlement.

Accounts Payable and Accrued Liabilities include accounts payable and accrued liabilities owing to third parties and employees for work performed, goods supplied and services rendered, but not yet paid, at the end of the fiscal period.

Long-Term Debt is comprised of debentures, capital loans, and other long-term debt with initial maturities of more than one year and are incurred for the purpose of financing capital expenses in accordance with the provisions of The Education Act, 1995. Long-term debt also includes capital lease obligations where substantially all of the benefits and risks incident to ownership are transferred to the school division without necessarily transferring legal ownership. The amount of the lease liability recorded at the beginning of the lease term is the present value of the minimum lease payments, excluding the portion thereof relating to executory costs.

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h) Liabilities – continued

Liability for Employee Future Benefits represents post-employment and compensated absence benefits that accrue to the school division’s employees. The cost of these benefits is recorded as the benefits are earned by employees. The liability relating to these benefits is actuarially determined using the projected benefit method pro-rated on service. Actuarial valuations are performed periodically using assumptions including discount rate, inflation, salary escalation, termination and retirement rates and mortality. An actuary extrapolates these valuations when a valuation is not done in the current fiscal year. Actuarial gains and losses are amortized on a straight line basis over the expected average remaining service life of the related employee groups.

Deferred Revenue from Non-Government Sources represents fees or payments for services received in advance of the fee being earned or the services being performed, and other contributions for which the contributor has placed restrictions on the use of the resources. Revenue from tuition and related fees is recognized as the course is delivered; revenue from contractual services is recognized as the services are delivered; and revenue from other contributions is recognized in the fiscal year in which the resources are used for the purpose specified by the contributor.

i) Employee Pension Plans

Employees of the school division participate in the following pension plans:

Multi-Employer Defined Benefit Plans

The school division’s employees participate in one of the following multi-employer defined benefit plans:

i) Teachers participate in the Saskatchewan Teachers’ Retirement Plan (STRP) or the Saskatchewan Teachers’ Superannuation Plan (STSP). The school division’s obligation for these plans is limited to collecting and remitting contributions of the employees at rates determined by the plans.

ii) Other employees participate in the Municipal Employees’ Pension Plan (MEPP). The plan is accounted for as a defined contribution plan whereby the school division’s contributions are expensed when due.

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j) Revenue Recognition

Revenues are recorded on the accrual basis. Revenues are recognized in the period in which the transactions or events occurred that gave rise to the revenues, provided the amount to be received can be reasonably estimated and collection is reasonably assured.

The school division’s sources of revenues include the following:

i) Government Transfers (Grants)

Grants from governments are considered to be government transfers. Government transfers are recognized as revenues when the transfer is authorized, all eligibility criteria have been met, the amount can be estimated and collection is reasonably assured except when, and to the extent, stipulations by the transferor give rise to an obligation that meets the definition of a liability. For transfers with stipulations, revenue is recognized in the consolidated statement of operations and accumulated surplus from operations as the stipulation liabilities are settled.

ii) Property Taxation

Property tax is levied and collected on a calendar year basis. Uniform education property tax mill rates are set by the Government of Saskatchewan. Tax revenues are recognized on the basis of time with 1/12th of estimated total tax revenue recorded in each month of the school division’s fiscal year. The tax revenue for the September to December portion of the fiscal year is based on the actual amounts reported by the municipalities for the calendar taxation year. For the January to August portion of its fiscal year, the school division estimates tax revenue based on estimate information provided by municipalities who levy and collect the property tax on behalf of the school division. The final annual taxation amounts are reported to the division by each municipality following the conclusion of each calendar taxation year, and any difference between final amounts and the school division’s estimates is recorded as an adjustment to revenue in the next fiscal year.

On January 1, 2018, pursuant to The Education Property Tax Act, the Government of Saskatchewan became the taxing authority for education property tax. As of that date, the school division no longer earns taxation revenue.

iii) Fees and Services

Revenues from tuition fees and other fees and services are recognized in the year they are earned. Amounts that are restricted pursuant to legislation, regulation or agreements with external parties that may only be used in the conduct of certain programs or in the delivery of specific services and transactions are initially recorded as deferred revenue and subsequently recognized as revenue in the fiscal year the related expenses are incurred or services are performed.

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j) Revenue Recognition – continued

iv) Interest Income

Interest is recognized as revenue when it is earned.

v) Other (Non-Government Transfer) Contributions

Unrestricted contributions are recognized as revenue in the year received or in the year the funds are committed to the school division if the amount can be reasonably estimated and collection is reasonably assured. Externally restricted contributions are contributions for which the contributor has placed restrictions on the use of the resources. Externally restricted contributions that are to be held in perpetuity are recognized as revenue in the year in which they are received or committed if the amount can be reasonably estimated and collection is reasonably assured. Externally restricted contributions that are not held in perpetuity are deferred until the resources are used for the purpose specified, at which time the contributions are recognized as revenue. In-kind contributions are recorded at their fair value when they are received.

k) Consolidated Statement of Remeasurement Gains and Losses

The school division has not presented a consolidated statement of remeasurement gains and losses because it does not have financial instruments that give rise to material remeasurement gains or losses.

3. SHORT-TERM BORROWINGS

Bank indebtedness consists of a demand operating line of credit with a maximum borrowing limit of $10,000,000 that bears interest at RBC Royal Bank prime rate less 1.00% per annum. This line of credit is authorized by a borrowing resolution by the board of education and is secured by provincial grants. This line of credit was approved by the Minister of Education on November 18, 2010. The balance drawn on the line of credit at August 31, 2018 was $Nil (August 31, 2017 - $Nil).

4. PORTFOLIO INVESTMENTS

Portfolio investments are comprised of the following:

Portfolio investments in the cost and amortized cost category: Cost Cost

Co-operative equities 83,514$ 81,405$

Total portfolio investments reported at cost and amortized cost 83,514$ 81,405$

2018 2017

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5. EXPENSES BY FUNCTION AND ECONOMIC CLASSIFICATION

FunctionSalaries &

BenefitsGoods & Services

Debt ServiceAmortization

of TCA2018

Actual2017

Actual Governance $ 216,784 $ 267,468 $ - $ - $ 484,252 $ 933,425

Administration 2,842,188 602,794 - 229,950 3,674,932 3,916,394

Instruction 53,101,578 4,149,071 - 1,730,487 58,981,136 60,271,043

Plant 3,264,442 5,762,082 - 1,730,363 10,756,887 10,582,005

Transportation 1,677,315 5,225,985 - 357,525 7,260,825 7,457,167

Tuition and Related Fees - 247,300 - - 247,300 206,445

School Generated Funds - 2,874,800 - - 2,874,800 2,832,280

Complementary Services 493,690 84,264 - - 577,954 636,456

External Services 133,137 129,587 - - 262,724 73,463

Other - 2,528,052 296,628 - 2,824,680 401,114

TOTAL $ 61,729,134 $ 21,871,403 $ 296,628 $ 4,048,325 $ 87,945,490 $ 87,309,792

6. EMPLOYEE FUTURE BENEFITS

The school division provides certain post-employment, compensated absence and termination benefits to its employees. These benefits include accumulating non-vested sick leave, retirement gratuity and paid time-off banks. The liability associated with these benefits is calculated as the present value of expected future payments pro-rated for service and is recorded as Liability for Employee Future Benefits in the consolidated statement of financial position. Morneau Shepell Ltd, a firm of consulting actuaries, performed an actuarial valuation as at March 31, 2018 and extrapolated the results to estimate the Liability for Employee Future Benefits as at August 31, 2018.

Details of the employee future benefits are as follows:

2018 2017

Long-term assumptions used:

Discount rate at end of period 3.00% 2.69%

Inflation and productivity rate (excluding merit and

promotion) - Teachers 2.50% 2.50%

Inflation and productivity rate (excluding merit and

promotion) - Non-Teachers 3.00% 3.00%

Expected average remaining service life (years) 14 14

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6. EMPLOYEE FUTURE BENEFITS – continued

Liability for Employee Future Benefits 2018 2017

Accrued Benefit Obligation - beginning of year 1,589,000$ 1,708,500$

Current period service cost 118,800 140,800

Interest cost 44,900 38,000

Benefit payments (80,600) (75,800)

Actuarial gains (171,900) (222,500)

Accrued Benefit Obligation - end of year 1,500,200 1,589,000

Unamortized Net Actuarial Gains (Losses) 167,500 (7,200)

Liability for Employee Future Benefits 1,667,700$ 1,581,800$

Employee Future Benefits Expense 2018 2017

Current period service cost 118,800$ 140,800$

Amortization of net actuarial loss 2,800 18,700

Benefit cost 121,600 159,500

Interest cost 44,900 38,000

Total Employee Future Benefits Expense 166,500$ 197,500$

7. PENSION PLANS

Multi-Employer Defined Benefit Plans

Information on the multi-employer pension plans to which the school division contributes is as follows:

i) Saskatchewan Teachers’ Retirement Plan (STRP) and Saskatchewan Teachers’ Superannuation Plan (STSP)

The STRP and STSP provide retirement benefits based on length of service and pensionable earnings.

The STRP and STSP are funded by contributions by the participating employee members and the Government of Saskatchewan. The school division’s obligation to the STRP and STSP is limited to collecting and remitting contributions of the employees at rates determined by the plans. Accordingly, these consolidated financial statements do not include any expense for employer contributions to these plans. Net pension assets or liabilities for these plans are not reflected in these consolidated financial statements as ultimate responsibility for retirement benefits rests with the Saskatchewan Teachers’ Federation for the STRP and with the Government of Saskatchewan for the STSP.

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7. PENSION PLANS – continued

i) Saskatchewan Teachers’ Retirement Plan (STRP) and Saskatchewan Teachers’ Superannuation Plan (STSP) – continued

Details of the contributions to these plans for the school division’s employees are as follows:

ii) Municipal Employees’ Pension Plan (MEPP)

The MEPP provides retirement benefits based on length of service and pensionable earnings.

The MEPP is funded by employer and employee contributions at rates set by the Municipal Employees’ Pension Commission.

Every three years, an actuarial valuation is performed to assess the financial position of the plan and the adequacy of plan funding. Any actuarially determined deficiency is the responsibility of the participating employers and employees which could affect future contribution rates and/or benefits.

The contributions to the MEPP by the participating employers are not segregated in separate accounts or restricted to provide benefits to the employees of a particular employer. As a result, individual employers are not able to identify their share of the underlying assets and liabilities, and the net pension assets or liabilities for this plan are not recognized in these consolidated financial statements. The plan is accounted for as a defined contribution plan whereby the school division’s contributions are expensed when due.

2017

STRP STSP TOTAL TOTAL

Number of active School Division members 591 15 606 616

Member contribution rate (percentage of salary) 11.30%-13.50% 6.05%-7.85% 6.05%-13.50% 6.05%-13.50%

Member contributions for the year 4,996,411$ 34,025$ 5,030,436$ 5,082,456$

2018

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7. PENSION PLANS – continued

ii) Municipal Employees’ Pension Plan (MEPP) – continued

Details of the MEPP are as follows:

2018 2017

Number of active School Division members 509 512

Member contribution rate (percentage of salary) 8.15%-9.00% 8.15%

School Division contribution rate (percentage of salary) 8.15%-9.00% 8.15%

Member contributions for the year 1,089,753$ 1,092,775$

School Division contributions for the year 1,089,753$ 1,092,775$

Actuarial extrapolation date Dec-31-2017 Dec-31-2016

Plan Assets (in thousands) 2,469,995$ 2,323,947$

Plan Liabilities (in thousands) 2,015,818$ 1,979,463$

Plan Surplus (in thousands) 454,177$ 344,484$

8. ACCOUNTS RECEIVABLE

All accounts receivable presented on the consolidated statement of financial position are net of any valuation allowances for doubtful accounts. Details of accounts receivable balances and allowances are as follows:

Total Valuation Net of Total Valuation Net of

Receivable Allowance Allowance Receivable Allowance Allowance

Taxes Receivable -$ -$ -$ 14,574,239$ 402,603$ 14,171,636$

Provincial Grants Receivable - - - 71,000 - 71,000

Other Receivables 1,160,603 - 1,160,603 2,771,435 - 2,771,435

Total Accounts Receivable 1,160,603$ -$ 1,160,603$ 17,416,674$ 402,603$ 17,014,071$

2018 2017

During the year, $2,455,183 of taxes receivable were transferred from the school division to the Government of Saskatchewan.

9. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Details of accounts payable and accrued liabilities are as follows:

2018 2017

Accrued Salaries and Benefits 1,678,520$ 1,400,392$

Supplier Payments 2,113,932 2,661,058

Playground Projects 183,173 182,481

Total Accounts Payable and Accrued Liabilities 3,975,625$ 4,243,931$

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10. LONG-TERM DEBT

Details of long-term debt are as follows:

2018 2017

Debentures: Debenture repayable in equal annual

instalments of $59,553 including interest

at 4.85%, due 2027

442,504$ 481,016$

442,504 481,016

Capital Loans: RBC loan repayable in equal monthly


at 4.48%, due 2034

4,069,219 4,251,233

RBC loan repayable in equal monthly


at 4.48%, due 2034

1,602,617 1,674,302

5,671,836 5,925,535

Other Long-Term Debt:

Capital Leases

Konica Minolta capital lease repayable

in equal monthly instalments of $17,646

including interest at 1.95%, due 2022

666,314 -

666,314 -

Total Long-Term Debt 6,780,654$ 6,406,551$

Future principal repayments over the next 5 years are estimated as follows:

Debentures Capital Loans Capital Leases Total

2019 38,886$ 264,327$ 200,544$ 503,757$

2020 40,772 276,416 204,490 521,678

2021 42,749 289,056 208,513 540,318

2022 44,823 302,275 52,767 399,865

2023 46,997 316,098 - 363,095

Thereafter 228,277 4,223,664 - 4,451,941

Total 442,504$ 5,671,836$ 666,314$ 6,780,654$

Principal and interest payments on the long-term debt are as follows:

Debentures

Capital

Loans

Capital

Leases 2018 2017

Principal 38,512$ 253,699$ 147,864$ 440,075$ 279,201$

Interest 21,041 258,401 10,950 290,392 292,452

Total 59,553$ 512,100$ 158,814$ 730,467$ 571,653$

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11. DEFERRED REVENUE

Details of deferred revenues are as follows:

Balance Additions Revenue Balance

as at during the recognized as at

Aug. 31, 2017 Year in the Year Aug. 31, 2018

Capital projects:

Federal capital tuition 1,317,680$ 146,291$ 119,600$ 1,344,371$

Total capital projects deferred revenue 1,317,680 146,291 119,600 1,344,371

Other deferred revenue:

International Student Tuition - 6,381 - 6,381

Buddies, Treaty Smarts 35,820 - - 35,820

Saskatchewan Community Literacy Grant 1,642 - 1,642 -

Total other deferred revenue 37,462 6,381 1,642 42,201

Total Deferred Revenue 1,355,142$ 152,672$ 121,242$ 1,386,572$

12. COMPLEMENTARY SERVICES

Complementary services represent those services and programs where the primary purpose is other than K-12 learning/learning support, but which have the specific objective of enhancing the school division’s ability to successfully deliver its K-12 curriculum/learning programs.

Following is a summary of the revenues and expenses of the Complementary Services programs operated by the school division:

Summary of Complementary Services Revenues

and Expenses, by Program Pre-K Programs 2018 2017

Revenues:

Operating Grants $ 452,124 $ 452,124 $ 465,323

Fees and Other Revenues 124,138 124,138 102,094

Total Revenues 576,262 576,262 567,417

Expenses:

Salaries & Benefits 493,690 493,690 543,028

Instructional Aids 7,848 7,848 14,622

Supplies and Services - - 779

Travel 195 195 494

Professional Development (Non-Salary Costs) 3,900 3,900 446

Student Related Expenses 5,614 5,614 10,868

Contracted Transportation & Allowances 66,707 66,707 66,219

Total Expenses 577,954 577,954 636,456

Deficiency of Revenues over Expenses $ (1,692) $ (1,692) $ (69,039)

The purpose and nature of the Pre-K Program is to provide Pre-Kindergarten programs throughout the school division.

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13. EXTERNAL SERVICES

External services represent those services and programs that are outside of the school division’s learning/learning support and complementary programs. These services have no direct link to the delivery of the school division’s K-12 programs nor do they directly enhance the school division’s ability to deliver its K-12 programs.

Following is a summary of the revenues and expenses of the External Services programs operated by the school division:

Summary of External Services Revenues and

Expenses, by ProgramRegional

KidsFirst

Nutrition

Programs 2018 2017

Revenues:

Operating Grants $ 76,896 $ 15,831 $ 92,727 $ 76,896

Total Revenues 76,896 15,831 92,727 76,896

Expenses:

Salaries & Benefits 51,908 81,229 133,137 41,514

Instructional Aids - - - 242

Supplies and Services 10,666 - 10,666 18,481

Building Operating Expenses 1,190 - 1,190 -

Communications 2,153 - 2,153 1,291

Travel 17,825 392 18,217 9,780

Professional Development 823 116 939 824

Student Related Expenses 5,503 90,919 96,422 1,331

Total Expenses 90,068 172,656 262,724 73,463

Excess (Deficiency) of Revenues over Expenses $ (13,172) $ (156,825) $ (169,997) $ 3,433

The purpose and nature of each External Services program is as follows:

• The Regional KidsFirst program exists to provide knowledge and support to vulnerable families in areas such as literacy, nutrition, transportation and specialized counselling services.

• The Nutrition Programs exist to provide support to vulnerable students by providing breakfasts, lunches and snacks throughout the school year.

14. ACCUMULATED SURPLUS

Accumulated surplus represents the financial assets and non-financial assets of the school division less liabilities. This represents the accumulated balance of net surplus arising from the operations of the school division including school generated funds.

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14. ACCUMULATED SURPLUS – continued

Certain amounts of the accumulated surplus, as approved by the board of education, have been designated for specific future purposes including tangible capital asset expenditures, school generated funds, Humboldt Collegiate Institute, Englefeld School, school community councils, St. Brieux School renovations, facilities renewal and administration efficiencies and rationalization. These internally restricted amounts are included in the accumulated surplus presented in the consolidated statement of financial position. The school division does not maintain separate bank accounts for the internally restricted amounts.

Details of accumulated surplus are as follows:

August 31 2017

Additions

during the year

Reductions

during the year

August 31 2018

Invested in Tangible Capital Assets:

Net Book Value of Tangible Capital Assets 74,785,318$ 6,697,933$ 4,142,450$ 77,340,801$

Less: Debt owing on Tangible Capital Assets (6,406,551) (814,178) (440,075) (6,780,654)

68,378,767 5,883,755 3,702,375 70,560,147

S.286 pre-April 2009 capital reserves (1) - 342,000 - 342,000

PMR maintenance project allocations (2) 277,009 2,084,305 1,796,300 565,014

Internally Restricted Surplus:

Capital projects:

Designated for tangible capital asset expenditures 5,528,762 - 1,234,024 4,294,738

5,528,762 - 1,234,024 4,294,738

Other:

School generated funds 841,054 - 46,033 795,021

Humboldt Collegiate Institute 160,768 63,030 - 223,798

Englefeld School - 225,349 - 225,349

School Community Councils 133,035 - 25,130 107,905

St. Brieux School renovations 150,000 - 150,000 -

Facilities renewal 500,000 - 200,000 300,000

Administration efficiencies and rationalization 5,904,116 - 4,535,634 1,368,482

7,688,973 288,379 4,956,797 3,020,555

Unrestricted Surplus 566,842 - 256,657 310,185

Total Accumulated Surplus 82,440,353$ 8,598,439$ 11,946,153$ 79,092,639$

(1) S.286 pre-April 2009 Capital Reserves represent capital reserves that were created by pre-April 2009 board of education motions that designated certain prior years' operating surpluses to be set aside for the purpose of future capital expenditures. Pursuant to S.286 of The Education Act, 1995, the school division is required to hold these reserves as a special fund for the purpose of constructing or acquiring any capital works that may be approved by the Minister of Education. The current year addition represents the amount transferred to the school division following the amalgamation with Englefeld Protestant Separate School Division No. 132 on June 30, 2018.

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14. ACCUMULATED SURPLUS – continued

(2) PMR Maintenance Project Allocations represent transfers received from the Ministry of Education as funding support for maintenance projects on the school division’s approved 3-year capital maintenance plans. Unspent funds at the end of a fiscal year are designated for future approved capital plan maintenance project expenditures.

The purpose and nature of each Internally Restricted Surplus amount is as follows:

Amounts designated for tangible capital asset expenditures represents the amount restricted to allow for the renewal and replacement of school buses, other vehicles, furniture and equipment and computer hardware and audio visual equipment.

School generated funds represents the accumulated surplus in relation to funds received, raised or collected in the name of individual schools or school activities including fees, commercial sales, fundraising and grants from various external sources.

Humboldt Collegiate Institute represents revenues in excess of expenses resulting from the school division’s partnership share of the operations of Humboldt Collegiate Institute. The school is jointly administered with St. Paul’s Roman Catholic Separate School Division No. 20.

Englefeld School represents the portion of accumulated surplus transferred to the school division upon voluntary amalgamation with the Englefeld Protestant Separate School Division No. 132 on June 30, 2018. These funds are restricted for investment in Englefeld School.

School Community Councils represents funds available for use by school community councils in support of student learning and local initiatives.

St. Brieux School renovations represents the amount restricted to allow for the renewal of the portion of the St. Brieux School that was not covered by Ministry of Education capital grant funding.

Facilities renewal represents the amount restricted to address the identified requirements of the maintenance, renewal and upgrading of the school division’s facilities.

Administration efficiencies and rationalization represents the amount restricted to continue efforts of consolidating the school division’s administrative functions. At the time the school division was established, the administrative duties were dispersed between three separate geographic locations. In an effort to optimize efficiency and reduce ongoing administrative costs, the school division has initiated a process of relocating the staff and operations to one central location to better serve all schools within the school division.

15. BUDGET FIGURES

Budget figures included in the consolidated financial statements were approved by the board of education on June 14, 2017 and the Minister of Education on August 28, 2017.

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16. PARTNERSHIP

The school division operates the Humboldt Collegiate Institute under a joint operating agreement between the school division and St. Paul’s Roman Catholic Separate School Division No. 20. The purpose of the partnership is to provide secondary education to the Catholic and Public students of Humboldt, SK and surrounding area. Any distribution (recovery) of annual operating surplus (deficit) is shared between the partners according to their proportionate share of the student population within a given fiscal year.

The following is a schedule of relevant financial information as stated within the consolidated financial statements for the partnership for the year ended August 31, 2018. These amounts represent 100% of the partnership’s financial position and activities as reported under Public Sector Accounting Board standards. The cost of the school and related assets have been capitalized and amortized in the consolidated financial statements of the relative school division based on the percentage of ownership established under separate agreement.

2018 2017

Capital Assets 15,126,611$ 15,513,862$

Total Assets 15,126,611 15,513,862

Accumulated Surplus 15,126,611 15,513,862

Total Accumulated Surplus 15,126,611 15,513,862

Revenues 3,836,346 3,682,078

Expenses 3,685,917 3,670,991

Total Operating Surplus 150,429 11,087

Less: Allocated to Horizon School Division No. 205 63,030 4,634Less: Allocated to St. Paul's Roman Catholic Separate

School Division No. 20 87,399 6,453

Total Accumulated Surplus -$ -$

The above amounts have been proportionately consolidated in the school division’s consolidated financial statements at the school division’s partnership share of 41.9% (2017 – 41.8%). After adjusting the accounting policies to be consistent with those of the school division and eliminating transactions between the partnership and the school division, the following amounts have been included in the school division’s consolidated financial statements:

2018 2017

Capital Assets 4,707,536$ 4,800,861$

Revenues 1,607,429$ 1,539,109$

Expenses 1,544,399$ 1,534,475$

The school division’s allocation of the accumulated balance of net operating surplus including school generated funds arising from the operations of Humboldt Collegiate Institute have been included in internally restricted surplus as disclosed in Note 14 – Accumulated Surplus.

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17. RELATED PARTIES

These consolidated financial statements include transactions with related parties. The school division is related to all Government of Saskatchewan ministries, agencies, boards, school divisions, Saskatchewan Health Authority, colleges, and crown corporations under the common control of the Government of Saskatchewan. Related parties of the school division also include its key management personnel, close family members of its key management personnel, and entities controlled by, or under shared control of any of these individuals.

Related Party Transactions

Transactions with these related parties have occurred and been settled on normal trade terms.

2018 2017

Revenues:

Ministry of Education 64,074,816$ 50,008,980$

64,074,816$ 50,008,980$

Expenses:

Carlton Trail College 342,820$ 350,833$

SaskEnergy 524,800 498,506

SaskPower 1,368,927 1,283,244

SaskTel 79,718 303,637

SaskTel Mobility 323,261 118,023

Sask Government Insurance 86,817 87,716

Sask Workers Compensation Board 203,288 207,112

Other 25,301 236,288

2,954,932$ 3,085,359$

Accounts Receivable:

Ministry of Education - Capital Grant -$ 71,000$

-$ 71,000$

Accounts Payable and Accrued Liabilities:

Other 93,847$ 22,914$

93,847$ 22,914$

A portion of the operating grant revenue from the Ministry of Education includes funding allocated to principal and interest repayments on some school board loans.

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18. TRUSTS

The school division, as the trustee, administers trust funds for legacy and Horizon School Division No. 205 scholarships. The trust assets and transactions are not included in the consolidated financial statements.

Information about these trusts is as follows:

2018 2017

Cash and short-term investments 670,844$ 645,190$

Total Assets 670,844 645,190

Revenues

Contributions and donations 48,498 3,600

Interest on investments 10,592 13,998

59,090 17,598

Expenses

Scholarship payments - recipients 33,436 22,882

33,436 22,882

Excess (Deficiency) of Revenues over Expenses 25,654 (5,284)

Trust Fund Balance, Beginning of Year 645,190 650,474

Trust Fund Balance, End of Year 670,844$ 645,190$

Scholarship Funds

19. CONTINGENT ASSETS

The school division is a plaintiff in certain legal actions in which a monetary award has been sought. The amount sought has not been disclosed as the contingent asset cannot be reasonably measured. The school division’s share of the settlement will be recognized as revenue in the year in which the amount is determinable.

20. CONTINGENT LIABILITIES

The school division has been named as a defendant in certain legal actions in which damages have been sought. The outcome of these actions is not determinable as at the date of reporting and accordingly, no provision has been made in these consolidated financial statements for any liability that may result. The school division's share of settlement, if any, will be charged to expenses in the year in which the amount is determinable.

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21. CONTRACTUAL OBLIGATIONS AND COMMITMENTS

On August 31, 2017, the school division awarded the request for proposals to Quorex Construction Services Ltd. for the construction of an administration facility in Humboldt, SK. The current value of the contract is $6,001,941 and construction commenced in 2018, with an anticipated completion date of November, 2018. The project will be fully funded through internally restricted surplus. As at August 31, 2018, the project was 78.5% complete with $1,288,893 in anticipated costs to be incurred in 2019.

Preventative maintenance and renewal projects not yet complete at year-end amounted to $235,352 (2017 – $281,884).

On November 22, 2013, the school division signed a five-year lease for the rental of administrative office space from Olysky GP Inc., expiring January 31, 2019. Future minimum operating lease payments under this obligation expiring in 2018-19 are $41,775.

On July 1, 2016, the school division signed a five-year contract with Southland Transportation Ltd. for student transportation services, expiring June 30, 2021. Payments under this contract are based on a per kilometer rate. The annual amount depends on the number of routes, the number of days that services are provided and the price of fuel. Costs for the current year were $4,570,858.

On August 18, 2017, the school division signed a four-year capital lease with Konica Minolta Business Solutions (Canada) Ltd. The lease is paid through a monthly cost per copy charged. The annual guaranteed minimum number of copies is 16 million. The lease expires August 31, 2021 with a one-year renewal option. Costs for the current year were $405,653.

22. COMPARATIVE INFORMATION

Certain comparative figures have been reclassified to conform to the current year's presentation.

23. RESTRUCTURING TRANSACTIONS

On June 30, 2018, the school division received cash, accounts receivable, accounts payable and accrued liabilities, tangible capital assets, and prepaid items and the responsibility for the ongoing operation of Englefeld School from the Board of Education of the Englefeld Protestant Separate School Division No. 132 of Saskatchewan. The net carrying amount of these assets and liabilities is detailed in Schedule F.

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23. RESTRUCTURING TRANSACTIONS – continued

Contractual obligations were also transferred by the Board of Education of the Englefeld Protestant Separate School Division No. 132 of Saskatchewan. Significant contractual obligations and commitments that were transferred are as follows:

• Rental of the Englefeld School and property from the Village of Englefeld with an annual payment of $24,000. The current lease agreement with these terms expires August 31, 2019. It is anticipated that the rental payments to the Village of Englefeld will remain consistent at $24,000 for the next five years.

The transfer was due to a voluntary amalgamation between the two school divisions as detailed in a Minister’s Order dated June 29, 2018.

24. RISK MANAGEMENT

The school division is exposed to financial risks from its financial assets and liabilities. These risks include credit risk, liquidity risk and market risk (consisting of interest rate risk and foreign exchange risk).

i) Credit Risk

Credit risk is the risk to the school division from potential non-payment of accounts receivable. The credit risk related to the school division's receivables from the provincial government, federal government and their agencies are considered to be minimal. For other receivables, the school division has adopted credit policies which include close monitoring of overdue accounts.

The school division does not have a significant exposure to any individual customer. Management reviews accounts receivable on a case by case basis to determine if a valuation allowance is necessary to reflect impairment in collectability.

The aging of other accounts receivable as at August 31, 2018 was:

Total Current 30-60 days 60-90 days Over 90 days

Other Receivables 469,214$ 90,865$ 39,206$ 70$ 339,073$

Gross Receivables 469,214 90,865 39,206 70 339,073

Allowance for Doubtful Accounts - - - - -

Net Receivables 469,214$ 90,865$ 39,206$ 70$ 339,073$

August 31, 2018

Receivable amounts related to GST are not applicable to credit risk, as these do not meet the definition of a financial instrument.

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24. RISK MANAGEMENT – continued

ii) Liquidity Risk

Liquidity risk is the risk that the school division will not be able to meet its financial obligations as they come due. The school division manages liquidity risk by maintaining adequate cash balances and through budget practices, monitoring and forecasting.

The following table sets out the contractual maturities of the school division’s financial liabilities:

Total

Within

6 months

6 months

to 1 year 1 to 5 years > 5 years

Accounts payable and accrued liabilities 3,975,625$ 3,975,625$ -$ -$ -$

Long-term debt 6,780,654 269,357 234,400 1,824,956 4,451,941

Total 10,756,279$ 4,244,982$ 234,400$ 1,824,956$ 4,451,941$

August 31, 2018

iii) Market Risk

The school division is exposed to market risks with respect to interest rates and foreign currency exchange rates, as follows:

Interest Rate Risk

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The school division’s interest rate exposure relates to cash and cash equivalents.

The school division also has an authorized bank line of credit of $10,000,000 with interest payable monthly at a rate of prime less 1.00% per annum. Changes in the bank's prime rate can cause fluctuation in interest payments and cash flows. There was no balance outstanding on this credit facility as of August 31, 2018.

The school division minimizes these risks by:

• holding cash in an account at a Canadian bank, denominated in Canadian currency;

• investing in GICs and term deposits for short terms at fixed interest rates; • managing cash flows to minimize utilization of its bank line of credit; and • managing its interest rate risk on long-term debt through the exclusive use of

fixed rate terms for its long term debt.

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24. RISK MANAGEMENT – continued

iii) Market Risk – continued

Foreign Currency Risk

Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The school division is exposed to currency risk on purchases denominated in U.S. dollars for which the related accounts payable balances are subject to exchange rate fluctuations; however, the school division believes that it is not subject to significant foreign exchange risk from its financial instruments.

Documents

HORIZON SCHOOL DIVISION NO. 205 2017-18 ANNUAL …...Horizon School Division No. 205 Board of Education Annual Report – 2017-18 – Page 6 School Division Profile About Us Horizon